Il Whistleblowing secondo il CNDCEC: procedure operative e criticità
02-04-2025
Article by Francesco Rizzo and Giovanna Boschetti
In November 2024, the National Council of Chartered Accountants and Accounting Experts (CNDCEC) published the document "Whistleblowing Regulations – Procedural Aspects and Critical Issues," prepared by its Anti-Corruption Study Commission. The document—and the broader work carried out by CNDCEC—aims to examine the practical challenges of Legislative Decree 24/2023 one year after its entry into force, in light of the new ANAC Guidelines currently under consultation.
Francesco Rizzo
Giovanna Boschetti