Il divieto di costituire società tra professionisti per chi è solo revisore legale

By starting from a recent stance of the CNDCEC (the Italian National Register of Char- tered Accountants) on the (im)possibility to create a Professional Company between auditors and chartered accountants, the article analyses the Italian legal framework on professional partnership corporations and its compatibility with auditors. Particularly, the article focuses on the comparison between auditors and the chartered accountants who are entitled to exercise auditor activities, and it tries to outline the role a “simple” auditor can play in a Professional corporation.