T he profession of the Doctor Commercialiste represents one of the big Italian liberal professions.
Despite that from a point of view of the formal organization juridical such profession has less than one century of life, his/her origins are as very ancient as the firm.
The Doctor Commercialiste is able, in fact, to consider the direct and more qualified descendant of the ancient figures of economic-bookkeeping professional, what the " rationator " and the " magister " " razionalis ".
The first germs of the actual profession are referable at 1911 o'clock, year when the first National Congress of the was held "Doctors in commercial sciences", with the institution of the first professional bulletin-board of the doctors in commercial sciences, while the juridical institution of Doctor Commercialiste's professional class is going up again at 1924 o'clock.
The regulation of the professional activity has found, nevertheless, definitive setup in 1953 through the institution of the arrangement of Doctor Commercialiste's profession.
Such provision, besides to see again the regulation of the National Suggestion and the territorial Areas of the professional order, it defines the contours and the areas of intervention of the profession.
Particularly, in base to the arrangement, to the Doctors Commercialistes you/he/she is recognized technical competence in the commercial subjects, societarie, contractual, economic, financial, tributary and of accounting. The principal areas of intervention are, in truth constituted, from:
Such last function assumes, besides, consequence in relationship to the new discipline, regarding the subjects trained to the legal control of the accounts (D. Igs.
88/1992 of recepimento of the VIII directive EEC), that has founded the Register of the bookkeeping Auditors and that he/she sees in the Doctors Commercialistes the category naturally submitted to the exercise of such role.
Doctor Commercialiste's functions assume, however, great complexity in comparison to how much foreseen by the professional arrangement, this in relationship to the continuous evolution of the economic-business panorama, characterized by an increasing industrialization, from the innovations in subject societaria introduced by the recepimento of the community directives, and, finally, from the continuous legislative provisions in fiscal subject that you/they have made extremely complex the tributary subject.
Then, to handle the situations of increasing appointment and complexity, the modern Doctor Commercialiste has to have poliedriche professional ability, of which has to take care of the constant updating.
The ampleness of the field of activity and the necessary elevated in demand competence for the carrying out of the profession involve the possession of suitable abilities is in the phase of the access, is in the phase of the professional activity.
To develop the profession is, in fact, necessary to have overcome the examination of State for the qualification to the professional exercise and to have enrolled in the bulletin-board held by the competent order for the place of residence of the professional.
In base to the law February 17 th 1992, n. 206, the fundamental presuppositions to be able to take the examination of admission are constituted by the attainment of the Degree in Economy and the conclusion of a professional apprenticeship of the duration than at least three years, develops near I study him/it of a Doctor Commercialiste enrolled in the bulletin-board.
Doctor Commercialiste's profession is bound by juridical norms that protect public faith, in way from to guarantee the standards most elevated possible in terms of professional correctness, ability and technical competence.
On the exercise of the profession he/she watches over the Department of Justice through the General Direction of the civil business and the free professions.
The territorial management of the profession is, instead entrusted, to you Order to him professional local, that have center in coincidence with the competences of the Courts. Every Order has directed from a Suggestion composed by chosen professionals between the affiliate in the single Bulletin-boards. Currently Order to him they are 124 for a total of over 41500 affiliate. Order to him they have ample organizational and disciplinary powers towards his/her own affiliate. To the respect, he underlines as, is the coordination of the activity of the affiliate is the disciplinary function developed from you Order to him, they guarantee the correctness and the professionalism of the affiliate to the bulletin-board, being anticipated for these serious sanctions in case of deficiencies, between which the suspension and, in cases of extreme gravity, the cancellation from the bulletin-board.
To a superior level Doctors Commercialistes National Suggestion is set that, constituted by enrolled professionals in the bulletin-boards elected by all the Suggestions of the order, it has competence on the whole national territory and it has center in Rome. Between the attributions of the National Suggestion you/they reenter the vigilance on the to regulate operation of the Suggestions of the order and everything what concerns problems of professional and disciplinary character, with objective principal the guardianship of the profession and the safeguard of the correct professional exercise.
The improvement and the professional amelioration are promoted by initiatives to local level, through the constitution of groups of search and errands of study, with production and diffusion of the consequent documents of job. To favor such initiatives the National Suggestion which coordinates and it promotes the activity of the Suggestions of the order provides also, founding, besides, numerous errands of study to national level for the professional updating and for the statuizione of codes of code of ethics and professional behavior, as well as of bookkeeping principles and of revisions. Such documents of job are spread between the affiliate to the bulletin-board for the consequent application in the varied segments of activity that can bring back in the followings synthetically:
Particularly, for how much it pertains to the privacies, Doctor Commercialiste's work concerns activity of assistance and fiscal consultation, interventions in the contractual area and in the area economic-flnanziaria, as well as juridical-commercial assistance.
In the relationships with the enterprise, Doctor Commercialiste's performances must be characterized by an increasing specialization especially in the area finance and control, in the administrative-bookkeeping area, in the revision and in the Commercial and tributary consultation by law.
Of the remarkable peer the interventions appear in the field of the evaluations of firm and the extraordinary operations.
For how much it pertains to the Corporate body Public and Institutions, a qualified appointment it is in demand within the activity of control to support of the public management.
Varied, however, the areas of intervention of the Doctor Commercialiste, between which assume relief the area you plan, the administrative area, the financial area, the air of revision and the area formation.
Finally, the guardianship of the public interest finds in the category the correct reference for the activities related to technical consultations, civilians and penalties, in economic-business subject, as well as for the activities of bankruptcy administrator, judicial commissioner and liquidator.
Such activities are sinotticamente underlined in the attached cards. From how much exposed, it emerges, therefore, that principal characteristics of the profession. of the Doctor Commercialiste I/you/they am:
* consequence of the local Orders.
Through the bulletin-board every Order checks for the affiliate the subsistence of all the professional (Degree, professional apprenticeship, examination of State);
* competence and professionalism. The formalities of access to the exercise of the profession and the continuous necessary updating, favored by initiatives to local and national level, they assure a suitable competence in the subjects object of professional activity;
* professional secret. E' the diritto/dovere to the maximum reserve on everything how much the Doctor Commercialiste knows around his/her own customer. It is worth only for the enrolled professionals to the Bulletin-boards. The punishable violation to the senses of Law;
* Social utility. The institution of the order has directed to furnish to all the consumers and third that they come to contact with the Doctors Commercialistes guarantees of their correct behavior;
* discipline. The order disciplines the professional behavior of the affiliate and punishes every incorrectness committed in the exercise of the profession.