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The presence of primary companies on the Boards of Statutory Auditors is traditional.

The entry into force of the Legislative Decree is important. 14/2019(“Business crisis and insolvency code”) and the D.L. 32/2019(“Decree to unlock construction sites”) with which article 2477, paragraph 2, letter was amended. c), code. civ., according to which limited liability companies and cooperative companies (established in the form of LLCs) must proceed with the mandatory appointment of the control body or auditor upon exceeding at least one of the following limits for two consecutive financial years:

1. total balance sheet assets: 4 million euros;

2. revenues from sales and services: 4 million euros;

3. employees employed on average during the financial year: 20 units.

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