Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC)

Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC)

Real name: 
Representative Member
International Affairs Department
Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC)

The Italian Accountancy Profession

The regulation of the Italian accountancy profession has been completely reformed by legislative decree nr. 139 enacted on 28 June 2005 and published on the Italian Official Journal Gazzetta Ufficiale of 19 July 2005. The profession, which is subject to the general supervision of the Ministry of Justice, has been disciplined with regard
to the following aspects:
 Scope of professional activity and incompatibilities
 Requirements to access the professional roll
 Disciplinary sanctions
 Governance and organizational structure of the professional body
According to the current law provisions, the new profession has been distinguished into two levels which differ
for the scope and nature of professional activities. In detail, the two levels both require a university degree,
although with different duration. This creates a strict connection between the academic path and the professional
activities actually practiced by members. For the basic level – Section B, Esperti Contabili – applicants must
achieve at least a three-year degree in economics and business administration, while for enrolling in Section A,
Dottori Commercialisti, applicants must achieve at least a five-year degree in economics and business
administration. Before being enrolled in the register, applicants are also required to gain practical experience, i.e.
complete an 18 months training period with a registered professional or professional partnership, and pass a
specific State examination.
The new professional body resulting from the reform is the Consiglio Nazionale dei Dottori Commercialisti e
degli Esperti Contabili (CNDCEC), which is the competent authority and the only professional body of
accountants in Italy, operating effectively since 2008.

Codes adopted