Update
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.