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PICCOLE SRL E REVISIONE DEI CONTI OBBLIGATORIA: NOVITÀ E CHIARIMENTI

 

Ricordiamo che le SRL che hanno superato per due esercizi consecutivi anche soltanto uno dei seguenti parametri:

• ricavi: 4 milioni di euro
• attivo dello stato patrimoniale: 4 milioni di euro
• dipendenti occupati in media nell’esercizio: 20

sono tenute all’obbligo di nominare un organo di controllo oppure un revisore contabile, da mantenere fino a che per tre esercizi consecutivi non viene superato alcuno dei detti limiti.

La novità, applicabile anche alle società cooperative oltre che a quelle a responsabilità limitata, prevede inoltre l’obbligo di adeguare gli statuti sociali qualora i limiti che essi contengano non siano il generico rinvio al Codice Civile, bensì contengano i parametri precedenti o non prevedano nulla in relazione all’organo di controllo.

Per la prima applicazione, si farà riferimento ai parametri degli esercizi 2018 e 2017, con il termine di prima applicazione “entro 9 mesi dal 16 marzo 2019”.

Tesi contrastanti trattano il caso delle società che, non dovendo adeguare il proprio statuto, potrebbero essere obbligate alla nomina “entro 30 giorni dall’assemblea di approvazione del bilancio 2018”, cioè tendenzialmente in questi mesi.

Alcuni Presidenti di Tribunale e Conservatori del Registro Imprese ritengono invece che le società interessate possano provvedere alla nomina in occasione della prima assemblea utile successiva al 16 dicembre 2019 (quindi presumibilmente in sede di approvazione del bilancio 2019), e che fino ad allora nessun provvedimento sanzionatorio nei loro confronti possa essere irrogato.

È quanto mai necessario un intervento di Unioncamere che, a livello nazionale, dia un’interpretazione univoca delle disposizioni: va comunque dato atto che molte proposte di modifica ed innalzamento di tali limiti sono state presentate, visto che le attività di revisione e di analisi dei rischi comportano controlli delle procedure non così strutturate in società di piccole dimensioni, oltre agli ingenti costi che esse si troverebbero a dover sostenere.

Per ulteriori informazioni
UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

 

 

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