Over the last years there have been a number of legislative innovations, including lower thresholds for the mandatory appointment of the auditors, the possibility to differentiate among categories of quotas and crowd-funding, which impact their cost, ease of management and flexibility for equity and debt transactions. The new Code of Crisis and Insolvency, modified by the Legislative Decree n. 14/2019, intervened, on the internal organization of the S.R.L. companies. In particular, art. 379 broadens the cases in which limited liability companies must appoint statutory auditors.
Fonte: IPSOA – Informazione quotidiana su fisco, lavoro e pensioni, bilancio, gestione d’impresa e finanziamenti.