Commercialisti

Commercialisti is the Italian term for professionals who provide accounting, taxation and business advisory services. The designation covers two main tracks: dottori commercialisti (chartered accountants) and esperti contabili (expert accountants). They operate within a regulated framework overseen by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) and by regional orders known as Ordini dei Dottori Commercialisti e degli Esperti Contabili. The ordini maintain the national and local registers (Albo) of practitioners and supervise professional ethics and continuing education.

Qualification and regulation: To become a commercialista, a university degree in economics or law is required, followed by a period of practical training, a professional examination, and registration in the appropriate Albo. The profession is governed at the national level by the CNDCEC, with regional orders enforcing discipline, education requirements, and continuing professional development.

Functions and services: Commercialisti offer accounting and financial reporting, tax planning and compliance (including IRES, IRAP and VAT), payroll and administrative services, and corporate advisory. They assist with budgeting, due diligence, financial restructuring, and risk management, and may advise on corporate governance and compliance with accounting standards. For certain entities, they may perform statutory audits as revisori contabili or revisori legali dei conti after obtaining the appropriate qualifications.

Professional landscape: They work in independent studios, mid-sized firms, or within corporate groups, serving clients ranging from individuals to small and medium enterprises and public sector bodies. The profession maintains professional standards and adheres to national and international accounting and auditing frameworks. Internationally, commercialisti are connected to the broader accounting community through IFAC and alignment with IFRS and ISA where applicable.