{"id":23229,"date":"2019-06-24T22:00:00","date_gmt":"2019-06-24T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/"},"modified":"2026-02-16T16:11:20","modified_gmt":"2026-02-16T15:11:20","slug":"thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/","title":{"rendered":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised"},"content":{"rendered":"\n<p>In the Official Gazette of 17 June 2019, the 55\/2019 law was published converting Decree 31\/2019 (c.d. <strong>Decree &#8220;Reopening Construction Sites&#8221;<\/strong>), which amended art. 2477 of the Italian Civil Code, already amended by art. 379 of the Corporate Code (Legislative Decree no. 14\/2019). In so doing, thresholds for the obligation to appoint statutory auditors and auditors in limited companies have been raised.<\/p>\n<p>&nbsp;<\/p>\n<p>Such appointment is mandatory if the limited company:<\/p>\n<ol>\n\t<li>is required to prepare consolidated financial statements;<\/li>\n\t<li>controls a company that is required to produce a statutory audit;<\/li>\n\t<li>has exceeded, for two years running, at least one of the following limits:<\/li>\n<\/ol>\n<ul>\n\t<li><strong>total balance sheet assets: 4 million euro <\/strong>(compared with 2 million euro previously);<\/li>\n\t<li><strong>revenue from sales and services: 4 million euro<\/strong> (compared to 2 million euro previously);<\/li>\n\t<li><strong>average employees during the financial year: 20 units<\/strong> (instead of 10 units previously).<\/li>\n<\/ul>\n<p>The obligation to appoint statutory auditors and auditors will no longer apply if, for three consecutive financial years, none of these limits is exceeded.<\/p>\n<p>&nbsp;<\/p>\n<p>These thresholds will now apply to 80 thousand companies compared to 140 thousand companies included in previous thresholds.<\/p>\n<p>&nbsp;<\/p>\n<p>Companies that have appointed the auditing body on the basis of the previous limits may revoke it for just cause.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the Official Gazette of 17 June 2019, the 55\/2019 law was published converting Decree 31\/2019 (c.d. Decree &#8220;Reopening Construction Sites&#8221;), which amended art. 2477 of the Italian Civil Code, already amended by art. 379 of the Corporate Code (Legislative Decree no. 14\/2019). In so doing, thresholds for the obligation to appoint statutory auditors and [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,177,190],"tags":[],"class_list":["post-23229","post","type-post","status-publish","format-standard","hentry","category-do-you-know-that","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23229\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"In the Official Gazette of 17 June 2019, the 55\/2019 law was published converting Decree 31\/2019 (c.d. Decree &#8220;Reopening Construction Sites&#8221;), which amended art. 2477 of the Italian Civil Code, already amended by art. 379 of the Corporate Code (Legislative Decree no. 14\/2019). In so doing, thresholds for the obligation to appoint statutory auditors and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-24T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:11:20+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Thresholds for the obligation to appoint auditors and statutory auditors have been raised\",\"datePublished\":\"2019-06-24T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:11:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/\"},\"wordCount\":205,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"articleSection\":[\"Do you know that\",\"Insights\",\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/\",\"name\":\"Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\"},\"datePublished\":\"2019-06-24T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:11:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/lo-sai-che\\\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Thresholds for the obligation to appoint auditors and statutory auditors have been raised\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23229\/","og_locale":"en_US","og_type":"article","og_title":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners","og_description":"In the Official Gazette of 17 June 2019, the 55\/2019 law was published converting Decree 31\/2019 (c.d. Decree &#8220;Reopening Construction Sites&#8221;), which amended art. 2477 of the Italian Civil Code, already amended by art. 379 of the Corporate Code (Legislative Decree no. 14\/2019). In so doing, thresholds for the obligation to appoint statutory auditors and [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2019-06-24T20:00:00+00:00","article_modified_time":"2026-02-16T15:11:20+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melismelis","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised","datePublished":"2019-06-24T20:00:00+00:00","dateModified":"2026-02-16T15:11:20+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/"},"wordCount":205,"publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"articleSection":["Do you know that","Insights","Insights"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/","url":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/","name":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/#website"},"datePublished":"2019-06-24T20:00:00+00:00","dateModified":"2026-02-16T15:11:20+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/en\/insights\/lo-sai-che\/thresholds-for-the-obligation-to-appoint-auditors-and-statutory-auditors-have-been-raised\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"Thresholds for the obligation to appoint auditors and statutory auditors have been raised"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/en\/#website","url":"https:\/\/www.delucapartners.it\/en\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/en\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/comments?post=23229"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23229\/revisions"}],"predecessor-version":[{"id":23230,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23229\/revisions\/23230"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/media?parent=23229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/categories?post=23229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/tags?post=23229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}