L’adeguato assetto organizzativo, amministrativo e contabile nelle PMI: onere e onore

Legislative Decree no. 14 of 12th January 2019, in addition to replacing the bankruptcy law and establishing the new Code of Business Crisis and Insolvency, introduced and amended some articles of the Italian Civil Code on the management and control of business activities. Indeed, the regulatory provision, which requires the appointment of a control body or auditor for small and medium-sized enterprises, also affects the management of the performing companies and, in particular, the establishment by these entities of an internal control system. The analysis carried out is intended to highlight the benefits that small and medium- sized enterprises could obtain implementing a valid and adequate organizational, administrative and accounting structure.