Control in companies: the board of statutory auditors

The changes made in recent years to the role of the Board of Statutory Auditors

Within a company, the board of statutory auditors plays a role of control over the activities of the directors and, ultimately, plays a role of protection as regards the interests of the shareholders and third parties in general.

In recent years, significant changes have been made to the functioning of this corporate body, with the so-called simplification decree D.L. 5/2012, and with the competitiveness decree (D.L. 91/2014).