Attuazione della direttiva 2006/43/CE, relativa alle revisioni legali dei conti annuali e dei conti consolidati, che modifica le direttive 78/660/CEE e 83/349/CEE, e che abroga la direttiva 84/253/CEE.

This legislative decree implements EU rules regarding the statutory audits of annual and consolidated financial statements. It aims to ensure high-quality audits to improve the reliability of financial reporting and protect investors and stakeholders in the internal market. This measure affects professional auditors, accounting firms, and companies required to undergo legal audits of their financial accounts.