Delayed Approval Of Financial Statements: When a Compliance Issue Becomes a Source of Liability

Indicator of crisis and business continuity

An in-depth analysis of the legal and managerial implications of delays in the approval of financial statements, as a potential indicator of crisis and a relevant factor in assessing the adequacy of organizational frameworks.

Delayed Approval Of Financial Statements: When a Compliance Issue Becomes a Source of Liability.

Author

IPG, Cristiano Lenti

Activity area

Corporate and Commercial Law

IPG Journal

15/05/2026

The attachment of shares in a private limited company between statutory autonomy and enforcement proceedings

The update examines the attachment of shares in private limited companies as a balance between creditor protection and statutory autonomy, focusing on transfer restrictions and the effects of enforcement proceedings on corporate structure. Particular attention is given to the relationship between corporate law, judicial sale of shares, and the protection of shareholders’ interests. The attachment of shares in a private limited company between statutory autonomy and enforcement proceedings

13/05/2026

New regime of liability and incompatibility of statutory auditors: limits, limitation periods, and operational implications

The update examines the new framework governing the liability of statutory auditors in light of the Italian Code of Business Crisis and Insolvency and the most recent case law developments, with particular focus on the expansion of supervisory duties, incompatibility issues, and the limits of omission-based liability. It also provides an in-depth analysis of limitation periods applicable to liability actions and the main operational implications for members of supervisory bodies within corporate governance systems. New regime of liability and incompatibility of statutory auditors: limits, limitation periods, and operational implications

04/05/2026

THE 1ST MAY DECREE HAS BEEN PUBLISHED: TACKLING CONTRACTUAL DUMPING AND INCENTIVES FOR BUSINESSES

The “May 1st Decree” introduces new measures on fair wages, stable employment incentives and digital platform work. Key provisions address contractual dumping, hiring bonuses and algorithmic transparency. The 1st May Decree has been published: tackling contractual dumping and incentives for businesses

IPG Journal