LAW February 24, 2005, No 34
Delegation to the Government for the establishment of Certified Public Accountants and experts
accounting.
The Chamber of Deputies and the Senate have approved
;
THE PRESIDENT OF THE REPUBLIC
promulgates the following law: Article 1
.
1. The Order of chartered accountants and the Order of the accountants and accountants
are unified in the Order of Doctors
accountants and accounting experts and in which 'established
the Register of Accountants and the accounting profession.
Article 2.
1. Unification in Article 1 shall ensure, without
new or higher charges for public finances, by legislative decree
taken within three months from the date of entry into force of this Act
on a proposal the Minister of Justice, in consultation with the Minister for Education
, University 'and research
heard the national councils of chartered accountants and
accountants.
2. The outline of the legislative decree referred to in paragraph 1 and '
sent to the Chambers for the purpose of the expression of opinions by
committees responsible by subject matter and the consequences
financial information, which shall be made within thirty days from the date
transmission of the same draft order. On expiry of the term without
committees have expressed the views of
their respective authority, the legislative decree can 'still be issued
.
Article 3.
1. With the Legislative Decree are defined in Article 2:
a) the modalities 'for the establishment of the National Council and local councils
the new professional body and its
composition, in accordance with the principles of proportionality' and representativeness
', however, ensuring component
the section reserved for graduates at the end of the transitional period
in h), a minimum number of representatives
not less than half' and be elected to the
appointment of the President;
b) the classes of graduation and degree, as well as' the
securities previously in force to be regulated by decrees issued in implementation of Article
17, clause 95 of the Law May 15, 1997, No
127, as amended, which are requirements
admission to the State under Article 3 of Decree-Law
June 10, 2002, No 107, with amendments, by law
1 August 2002, n. 173;
c) the establishment of two sections of the register, respectively
reserved to the holders of securities referred to in letter b);
d) the scope of the activities' of the profession in accordance with and subject to the effects of the provisions
by Decree of the President of the Republic
October 27, 1953, No 1067, and Decree of the President of the Republic
October 27, 1953, No 1068, and other
existing legislation, with specific allocation of activity 'to
members as part of the graduates and the other members
section. And 'allowed the assignment of new responsibilities
to members only section of the register reserved for
graduates, showing
general public's interest, while respecting the principle of freedom' and competitive
without prejudice to the rights currently assigned by law to
professionals enrolled in other books. They are subject, also, 'the
activities' by private persons already' allowed by law to register
members, roles and special lists kept by
public administration;
and) proof of the state examinations for entry to the sections
Dawn, taking into account the provisions in d), with
prediction of the possibility 'of the apprenticeship
during the course of specialized studies, and exemption from one of the written evidence of the state
outcome of a course built on the basis of agreements between universities
'orders and local
f) transition rules governing the inclusion in the section of the Dawn
reserved for graduates
members of the current notice boards of chartered accountants and accountants and accountants
, the latter with the professional title of
'accountant', with specific separate claim for each
, seniority 'fees, of the degree of order and
professional or college of origin;
g) the protection of the professional titles "doctor
accountant," and " accountant accountant 'and' expert
accounting 'and' the shortened period of 'accountant',
used only by members of the new section Albo
reserved for graduates;
h) transition rules that ensure, for the duration of
nine years from the date of dissolution of existing bodies
executives referred to in Article 6, the majority and the presidency
of new bodies, national and local authorities, doctors and accountants
vice accountants;
i) transition rules that define how ',
the procedures and time limits for the convergence of national and local authorities of the two current
Orders in the respective institutions of the new Order of
accountants and accounting experts and determined '
the territorial local laws and procedures for the election of its first
governing bodies.
Article 4.
1. The Government and 'delegated to adopt, without new or higher charges
for public finance within two years from the date of entry into force of this Act
, one or more' legislative decrees bearing
measures to support the initiative of the competent organs of
Directors of National Welfare and Assistance
in favor of chartered accountants and the Caisse Nationale de
security and assistance to accountants
purpose of unification, according to the following principles and
criteria:
a) definition of rules to follow in the process of unification
, based on those set out in Articles 2498 and following
of the Civil Code as applicable and in any case, in accordance with the principles
Legislative Decree 30 June 1994, No 509,
and subsequent amendments, after adoption of projects of unification
by the relevant bodies of the banks concerned
unification on the basis of budgets that consider situations
assets in place and the weather on population dynamics and
accessions, to be subject to review under Article 3 of the law above
n . 509 of 1994 and provided
any changes to social security schemes do not involve
pejorative effects on the results of management in retirement
law;
b) application by the Speaker of the principle of unificande
pro rata, in Article 3 , Section 12 of the Law of August 8, 1995, No
335, compared to the long-run equilibrium conditions characterizing
its management;
c) adaptation of legal provisions, already '
applicable to cases, compared to the unification process as defined by them;
d) exemption from taxes and fees of all acts aimed at the unification
.
2. The legislative decrees referred to in paragraph 1 shall be taken at
proposal of the Minister of Labour and Social Policy,
agreement with the Minister of Economy and Finance and the Minister of Justice
. The patterns of the enactments referred to in the first period
are transmitted to both Houses for
expression of opinions by the parliamentary committee responsible for
matter and the consequences of a financial nature, which are resi
entro trenta giorni dalla data di trasmissione dei medesimi schemi di
decreto. Decorso il termine di cui al secondo periodo senza che le
commissioni abbiano espresso i pareri di rispettiva competenza, i
decreti legislativi possono essere comunque emanati.
Art. 5.
1. Con decreto legislativo da adottare entro centottanta giorni
dalla data di entrata in vigore del decreto legislativo di cui
all'articolo 2, su proposta del Ministro della giustizia, sono
attribuite all'Ordine dei dottori commercialisti e degli esperti
contabili competenze sul registro dei revisori contabili di cui al
decreto legislativo 27 gennaio 1992, n. 88, e successive
modificazioni, e al regolamento di cui al decreto del Presidente
della Repubblica 6 marzo 1998, n. 99, e successive modificazioni.
2. Lo schema del decreto legislativo di cui al comma 1 e' trasmesso
alle Camere ai fini dell'espressione dei pareri da parte delle
commissioni parlamentari competenti per materia, che sono resi entro
trenta giorni dalla data di trasmissione del medesimo schema di
decreto. Decorso il termine senza che le commissioni abbiano espresso
i pareri di rispettiva competenza, il decreto legislativo puo' essere
comunque emanato.
3. Nell'esercizio della delega il Governo e' tenuto ad osservare i
seguenti principi e criteri direttivi:
a) salvaguardare l'autonomia del registro dei revisori contabili
from the registers kept by the Order of Chartered Accountants and the accounting profession
;
b) to maintain the functions and powers of the Central Committee
auditors
under Title I of the Rules of the decree of the President of the Republic on March 6
1998, no 1999, as amended;
c) maintain the current legal framework for the examination
access to the register of auditors under Article 3 of Legislative Decree
January 27, 1992, No 88
and Title III of the Rules of the decree of the President of the Republic
March 6, 1998, No. 99, as amended;
d) maintain under the Ministry of Justice
competence to adopt the measures of enrollment, suspension and removal from
register of auditors.
Article 6.
1. In exercising the powers referred to in Article 2, the Government
governs the duration of local and national councils of the Orders of
accountants and accountants in
office on the date of entry into force of this law, according to
following principles and criteria:
a) provide for the extension of the organs in charge until December 31
the second year following its entry into force of this Act
;
b) provide the right 'to be extended by local councils
new elections to the natural expiry of their mandate, without prejudice
so that the organs' to elected will expire anyway
date referred to in subparagraph a).
This Law, bearing the seal of the state, will '
included in the official collection of normative acts of the Italian Republic
. E 'is mandatory for all concerned to observe it and see how it
state law.
Given in Rome, goodbye 'February 24, 2005
Ciampi Berlusconi, President of the Council of Ministers
Castelli, Minister of Justice
Moratti, Minister of Education, University
' and research
Maroni, Minister of Labour and
of social policies
Seen,: Castles
Commercialista Olbia 
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