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COLLEGIO SINDACALE: IL CNDCEC PUBBLICA I MODELLI DI RELAZIONE PER I BILANCI 2025


Il CNDCEC ha approvato l'aggiornamento dei modelli di relazione del Collegio sindacale, sia esso incaricato o meno della revisione legale, da redigere in occasione dell?"approvazione dei bilanci d?"esercizio chiusi al 31 dicembre 2025.La comunicazione è stata diffusa dal Consiglio Nazionale con l?"Informativa n. 50/2026 del 19 marzo. I modelli costituiscono un utile strumento tecnico-operativo di supporto nell?"esame delle principali novità normative e contabili che caratterizzano il bilancio d?"esercizio 2025, nonché dei relativi effetti sulla relazione di controllo, nella fase di reporting ai soci. Le indicazioni trovano applicazione sia da parte dell?"organo di controllo in forma collegiale, sia dall?"organo monocratico (il cosiddetto sindaco unico) quando previsto nelle società a responsabilità limitata. In particolare, sono stati aggiornati i seguenti modelli: La relazione unitaria di controllo societario del Collegio Sindacale incaricato della revisione legale dei conti; La relazione del Collegio sindacale all?"assemblea dei soci in occasione dell?"approvazione del bilancio di esercizio chiuso al 31 dicembre 2025 redatta ai sensi dell?"art. 2429, co. 2, c.c.. Fonte: https://commercialisti.it
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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:

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