Board of Statutory Auditors

In the Italian system, the Board of Statutory Auditors is a supervisory body present in some companies and cooperatives. A similar board is also present in some public entities, sometimes with the same name (as in the local health authorities), sometimes referred to as the College of Auditors (as in municipalities and provincial governments).

The control of the Board of Auditors is primarily a check of legality, as the auditors verify compliance with the law and with articles of association and may challenge the non-complying resolutions before a court. They also verify the adequacy of the administrative and accounting procedures and the proper administration of the company, informing the shareholders of any relevant findings. The auditors may report any management irregularity to the court. Finally, the Board of Auditors also performs the legal audit of accounts where such activity has not been entrusted to an auditor/audit firm.

The professionals of RSM Studio Tributario e Societario have many years of experience in the Board of Auditors of major companies, belonging to both Italian and foreign groups.

How can we help you?

Contact RSM Studio Tributario e Societario by phone at

Milano: +39 02 89095151

Roma:  +39 06 5754963 

or email your questions, comments, or proposal requests.