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The recent direction of the Corte di Cassazione regarding the liability of auditors

In the recent decision No. 2350 of 24 January 2024, the Corte di Cassazione identified a number of significant principles concerning the liability of members of the board of auditors. In the specific case, the liability of the auditor emerged in the form of an exception pursuant to Article 1460 of the Italian Civil Code following the request for payment of the remuneration made by the professional of the subsequently bankrupt company.

Attachments
NT+ Diritto 02.23.2024138.49 KB
Alessandro Botti
Antonio Martini
Ilaria Canepa