{"id":28019,"date":"2019-06-24T22:00:00","date_gmt":"2019-06-24T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/les-seuils-concernant-lobligation-de-designation-des-auditeurs-et-des-commissaires-aux-comptes-ont-ete-releves\/"},"modified":"2026-02-16T16:32:10","modified_gmt":"2026-02-16T15:32:10","slug":"les-seuils-concernant-lobligation-de-designation-des-auditeurs-et-des-commissaires-aux-comptes-ont-ete-releves","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/les-seuils-concernant-lobligation-de-designation-des-auditeurs-et-des-commissaires-aux-comptes-ont-ete-releves\/","title":{"rendered":"LE SAVIEZ-VOUS QUE… Les seuils concernant l’obligation de d\u00e9signation des auditeurs et des commissaires aux comptes ont \u00e9t\u00e9 relev\u00e9s?"},"content":{"rendered":"

Dans le Journal Officiel italien (Gazzetta Ufficiale) du 17 juin 2019 a \u00e9t\u00e9 publi\u00e9e la loi italienne n\u00b0\u00a055\/2019 de conversion du d\u00e9cret l\u00e9gislatif n\u00b0 31\/2019 (le\u00a0d\u00e9cret \u00ab sblocca cantiere \u00bb<\/strong> (de d\u00e9verrouillage des chantiers)), introduisant une refonte de l’article 2\u00a0477 du Code civil italien, d\u00e9j\u00e0 modifi\u00e9 par l’article 379 du Code des Entreprises (Codice d’impresa) (d\u00e9cret l\u00e9gislatif italien n\u00b0 14\/2019). C’est ainsi que les seuils concernant l’obligation de d\u00e9signation de commissaires aux comptes et d’auditeurs dans les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e italiennes (S.r.l.) ont \u00e9t\u00e9 relev\u00e9s.<\/p>\n

En particulier, une telle d\u00e9signation devient obligatoire si la S.r.l. :<\/p>\n

    \n
  1. est tenue de r\u00e9diger des comptes consolid\u00e9s ;<\/li>\n
  2. contr\u00f4le une soci\u00e9t\u00e9 tenue de soumettre ses comptes \u00e0 un audit l\u00e9gal ;<\/li>\n
  3. a d\u00e9pass\u00e9, pendant deux exercices cons\u00e9cutifs, au moins l’une des limites ci-dessous :<\/li>\n<\/ol>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0total de l’actif de l’\u00e9tat patrimonial : 4 millions d’euros<\/strong>\u00a0(contre 2 millions auparavant) ;<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0recettes en provenance des ventes et des prestations : 4 millions d’euros<\/strong>\u00a0(contre 2 millions auparavant) ;<\/p>\n

    –\u00a0\u00a0\u00a0\u00a0\u00a0moyenne de salari\u00e9s pendant l’exercice : 20 unit\u00e9s<\/strong>\u00a0(au lieu de 10 unit\u00e9s auparavant).<\/p>\n

    L\u2019obligation de d\u00e9signation cesse si, pendant trois exercices cons\u00e9cutifs, aucune des limites susmentionn\u00e9es n’est d\u00e9pass\u00e9e.<\/p>\n

    Les soci\u00e9t\u00e9s concern\u00e9es seront environ au nombre de 80 000, contre les quelques 140 000 soci\u00e9t\u00e9s concern\u00e9es par les seuils d’origine.<\/p>\n

    \u00a0<\/p>\n

    Toutes les soci\u00e9t\u00e9s ayant d\u00e9sign\u00e9 leur organe de contr\u00f4le sur la base des limites pr\u00e9c\u00e9dentes pourront proc\u00e9der \u00e0 leur r\u00e9vocation pour juste cause.<\/p>\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Dans le Journal Officiel italien (Gazzetta Ufficiale) du 17 juin 2019 a \u00e9t\u00e9 publi\u00e9e la loi italienne n\u00b0\u00a055\/2019 de conversion du d\u00e9cret l\u00e9gislatif n\u00b0 31\/2019 (le\u00a0d\u00e9cret \u00ab sblocca cantiere \u00bb (de d\u00e9verrouillage des chantiers)), introduisant une refonte de l’article 2\u00a0477 du Code civil italien, d\u00e9j\u00e0 modifi\u00e9 par l’article 379 du Code des Entreprises (Codice d’impresa) […]<\/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":[190],"tags":[],"class_list":["post-28019","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nLE SAVIEZ-VOUS QUE... 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