On the basis of the new art. 1-bis of Law Decree 118/2021, containing urgent measures regarding company crises and company reorganisation, in limited liability companies (SRL) and cooperatives, the appointment of the statutory auditor or the accounting auditor upon exceeding one of the new dimensional parameters referred to in art. 2477 paragraph 2 letter c) of the Italian Civil Code (a) total balance sheet assets: 4 million euros; b) revenues from sales and services: 4 million euros; c) average number of employees during the year: 20) must take place by the date of approval of the financial statements relating to the 2022 financial year, with the reference financial statements to be considered relating to the 2021 and 2022 financial years, and no longer by the date of approval of the financial statements relating to the 2021 financial year, with the reference financial statements to be considered relating to the 2020 and 2021 financial years.
