Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili
Member | Established: 2005 (original entity 1953) | Member since 1977
The CNDCEC is a mandatory membership organization for professional accountants established by the Legislative Decree No. 139/05. Its members include Esperti Contabili (accountants who are authorized to deliver accounting services, perform tax fillings, and limited audit functions) and Dottori Commercialista (accountants who are authorized to perform the same services as Esperti Contabili and may also undertake company appraisals, insolvency procedures, defend clients before tax courts, and perform full scope audit and assurance services for non-statutory audits). According to Article 29 of the Legislative Decree No. 139/2005, the CNDCEC operates as the umbrella organization that coordinates territorial chapters.
The CNDCEC is responsible for a wide range of activities including: (i) developing ethical requirements for its members; (ii) monitoring and enforcing its members’ compliance with the profession’s technical and ethical standards; (iii) assessing and approving the continuing professional development programs established by the territorial chapters; (iv) representing the profession at national and international level; and (iv) formulating opinions on draft laws, as necessary.
In addition to being an IFAC member, the CNDCEC is also a member of Accountancy Europe, the European Federation of Accountants and Auditors, the Latin Integration Committee of Europe and the Americas, and the Fédération des Experts-Comptables Méditerranéens.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 11/2022
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Status of Fulfillment by SMO
Disclaimer
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Contact
Piazza della Repubblica, 59
I-00185 Roma
Italy
Tel: 39-06/47-86-31
Fax: 39-06/47-86-334
international@cndcec.it
http://www.cndcec.it