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DAI COMMERCIALISTI LE NUOVE NORME DI COMPORTAMENTO DEGLI ORGANI DI CONTROLLO ETS


In consultazione pubblica fino al 28 gennaio 2025 il documento Consiglio nazionale dei commercialisti sulle nuove norme di comportamento degli organi di controllo degli Enti del Terzo settore. Eventuali osservazioni potranno essere inviate all?"indirizzo mail consultazioneorganidicontrolloETS@commercialisti.it. I Principi e i Criteri direttivi delle Norme, si legge nel Comunicato del CNDCEC, si ispirano a quelli declinati nelle Norme di comportamento del collegio sindacale delle società non quotate, in considerazione della sostanziale analogia tra le funzioni attribuite all?"organo di controllo dall?"articolo 30 del Codice del Terzo settore e i compiti di vigilanza assegnati dall?"articolo 2403 del Codice civile al collegio sindacale. Tuttavia, la normativa del Terzo settore affida all?"organo di controllo compiti “aggiuntivi”, necessari sia a verificare il corretto adempimento degli obblighi specifici previsti dalla normativa, sia a garantire che l?"attività dell?"ente sia effettivamente orientata al perseguimento di finalità civiche, solidaristiche e di utilità sociale. Accanto agli interventi di natura prettamente “societaria”, quali l?"introduzione della Norma ETS sulle assemblee totalitarie e i controlli in materia di whistleblowing, sono state considerate anche le specificità proprie del Terzo settore. Ciò ha portato, ad esempio, all?"inserimento di una Norma dedicata ai controlli sulle Associazioni di promozione sociale e sulle Organizzazioni di volontariato, con particolare attenzione agli enti di minori dimensioni e al rispetto del principio di proporzionalità dei controlli. Fonte: https://commercialisti.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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