CORPORATE | CNDCEC’s update of Rules of Conduct of the Board of Statutory Auditors of Listed Companies

On 21 December 2023, the Italian Council of Accountants and Accounting Experts (CNDCEC) updated the Rules of Conduct for the Board of Statutory Auditors of Listed Companies, amending the last version of the Rules of Conduct (which was released on 26 April 2018). In particular, the CNDCEC changed the structure of certain sections of the document and made the amendments necessary to adapt the content of the Rules of Conduct to both the evolution of the regulatory framework (e.g., the final entry into force of Legislative Decree No. 14 of 12 January 2019) and the Principles and Recommendations provided for by the Corporate Governance Code approved in January 2020.

Newsletter n. 93 – February 2024