Accountant and Accounting Expert Reform

STATE: DDL delegation “announced” to the Chamber (AC 2628) – State: “Bollined” text not yet printed.

State and times of the delegation – The government is delegated to adopt, within 12 months of the law’s enactment, a legislative decree reforming the system of chartered accountants and accounting experts, also to adapt it to European law and to the principles expressed by the jurisprudence of the Constitutional Court and superior internal and supranational jurisdictions, as well as to rationalize, reorder, and simplify the current discipline.”

Within the following 12 months, the government may adopt supplementary and corrective provisions to the same decree. The Minister of Justice proposes the scheme of the legislative decree, after consulting the CNDCEC. For academic and social security profiles, the MUR and MLPS are involved, respectively. Parliamentary opinion: 30 days. If the opinion is delivered close to the delegation’s expiry, the term extends by 30 days. The legislative decree of reform includes the repeal of rules subject to reorganization and contains the necessary coordination, transitional, and final provisions.

Professional fees and fair compensation – Freedom to agree on fees, complying with fair compensation (Law 49/2023): compensation must be proportionate to the quantity, quality, content, and characteristics of the service.

The Minister of Justice, on the proposal of the CNDCEC, will update the reference parameters by decree, also applicable to services rendered in associated or corporate form.

Clarity in the contractual relationship: written formalization of the assignment is encouraged, with a clear indication of the activities, compensation calculation criteria, and review conditions.

Governance of orders and electoral process – Access to positions: reduction of the demanding seniority requirement; Measures for generational balance and gender equality (e.g.,double preference/alternation).