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FORMAZIONE CONTINUA REVISORI LEGALI: IL DIFFERIMENTO DELL'OBBLIGO NON COMPORTA L'ABROGAZIONE DEL PRINCIPIO DELL'ANNUALITà


Il Ministero dell'Economia e delle Finanze, nell'area del proprio portale dedicata alla Revisione legale, fornisce alcuni chiarimenti in merito al termine per l'assolvimento degli obblighi formativi dei revisori relativi agli anni 2020, 2021 e 2022. In vista dell'approssimarsi del termine del 31 dicembre 2022, utile all'assolvimento dei suddetti obblighi ai sensi dell'articolo 3, comma 7 del Decreto "Milleproroghe", convertito dalla legge n. 21/2021, il MEF chiarisce che il differimento del termine stesso non comporta l'abrogazione del principio dell'annualità della formazione. La disposizione, infatti, permette esclusivamente al revisore legale dei conti che non fosse in regola con i suddetti obblighi formativi per gli anni 2020 e 2021, di regolarizzare la propria posizione maturando i crediti richiesti entro il 31 dicembre 2022. Non consente, invece, di considerare assolti gli obblighi relativi al 2021 o al 2022 qualora il revisore legale avesse già maturato l'intero numero di crediti richiesti su base triennale (60 crediti) nell'anno o negli anni precedenti. Fonte: https://www.revisionelegale.mef.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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