The essay adresses the following question: whether the drafting of the financial statements in the period between the termination of the administrative body with immediate effects and the appointment of new directors falls within the competence of the board of statutory auditors. A negative answer to the question is argued based in particular on the concept of ordinary administration in art. 2386, last par., c.c. and the role of the various corporate bodies in the preparation process of the financial statement.
Rescio, G. A., "Gestione sindacale" ex art. 2386, ult. comma, c.c. e bilancio di esercizio, <<RIVISTA DI DIRITTO SOCIETARIO>>, 2022; (2): 325-340 [https://hdl.handle.net/10807/235431]
"Gestione sindacale" ex art. 2386, ult. comma, c.c. e bilancio di esercizio
Rescio, Giuseppe Alberto
2022
Abstract
The essay adresses the following question: whether the drafting of the financial statements in the period between the termination of the administrative body with immediate effects and the appointment of new directors falls within the competence of the board of statutory auditors. A negative answer to the question is argued based in particular on the concept of ordinary administration in art. 2386, last par., c.c. and the role of the various corporate bodies in the preparation process of the financial statement.
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