Rif. Art. 2477 C C.
Rif. D.Lgs. 14/2019 - Codice della Crisi d’Impresa e dell’Insolvenza
Rif. DL 162/2019 - Decreto 1000 proroghe
Rif. DL n. 9/2020 - Decreto Coronavirus
Secondo le nuove disposizioni, la nomina dell’organo di controllo / revisore da parte delle società che hanno superato almeno uno dei “nuovi” limiti dimensionali previsti deve essere effettuata entro la data di approvazione del bilancio d’esercizio 2019.
L’articolo in sintesi:
Organo di controllo / revisore: obbligo di nomina prorogato
In sede di conversione del Decreto c.d. “1000 proroghe” è stato differito il termine, originariamente fissato al 16.12.2019, per la nomina dell’organo di controllo / revisore da parte delle società che hanno superato almeno uno dei “nuovi” limiti dimensionali previsti.
È ora disposto che la nomina deve essere effettuata entro la data di approvazione del bilancio relativo all’esercizio 2019.
L’organo di controllo nominato entro tale maggior termine sarà obbligato a redigere la Relazione del bilancio chiuso al 31.12.2020; diversamente, i soggetti nominati nel rispetto dell’originaria scadenza sono già tenuti alla revisione del bilancio chiuso al 31.12.2019.
Va evidenziato che con il “Decreto Coronavirus” è stata prorogato al 15.2.2021 l’obbligo, in capo all’organo di controllo / revisore, di segnalazione all’OCRI in caso di mancata attivazione degli amministratori in presenza di fondati indizi di crisi.
Limiti dimensionali per i quali scatta l’obbligo di nomina
I limiti dimensionali stabiliti dall’art. 2477 del Codice Civile al cui superamento è collegato l’obbligo di nomina dell’organo di controllo / revisore sono stati oggetto, nel corso del 2019, di due interventi legislativi tra loro “contrastanti”.
Tralasciamo il dettaglio delle singole normative per evidenziare la disposizione attualmente in vigore: l’obbligo di nomina dell’organo di controllo / revisore sussiste al verificarsi in capo alla srl di (almeno) una delle seguenti situazioni:
-
la società è tenuta a redigere il bilancio consolidato;
-
la società controlla una società obbligata alla revisione legale dei conti
-
è stato superato per 2 esercizi consecutivi, almeno uno dei seguenti limiti:
| Parametri di riferimento | Limiti definiti |
| Attivo Stato patrimoniale | € 4.000.000 |
| Ricavi vendite / prestazioni | € 4.000.000 |
| Dipendenti occupati in media nell’esercizio | 20 unità |
L’obbligo di nomina viene meno se, per 3 esercizi consecutivi, non è superato alcuno dei predetti limiti.
Termine per la nomina dell’organo di controllo
In base alle nuove disposizioni introdotte dal DL n. 162/2019 – il cosiddetto “decreto 1000 proroghe” – che modifica l’art. 379 del D.Lgs. 14/2019 “le società a responsabilità limitata e le società cooperative costituite alla data di entrata in vigore del presente articolo [16.3.2019], quando ricorrono i requisiti … devono provvedere a nominare gli organi di controllo o il revisore e, se necessario, ad uniformare l’atto costitutivo e lo statuto alle disposizioni … entro la data di approvazione dei bilanci relativi all’esercizio 2019 …”
In sintesi la nomina va effettuata entro la data di approvazione del bilancio 2019 che, per i soggetti con esercizio coincidente con l’anno solare deve intervenire entro il:
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29.4.2020 (120 giorni dalla chiusura dell’esercizio);
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28.6.2020 (180 giorni dalla chiusura dell’esercizio) se previsto dallo statuto e in presenza di specifiche esigenze connesse con la struttura e l’oggetto della società.
Verifica superamento limiti
“ai fini della prima applicazione delle disposizioni di cui all’articolo 2477 del codice civile… si ha riguardo ai due esercizi antecedenti la scadenza indicata …”.
Per definire la sussistenza dell’obbligo di nomina entro il previgente termine del 16.12.2019 era necessario verificare gli esercizi antecedenti a tale data, ossia il 2017 e 2018.
Ora, avendo come riferimento la data di approvazione del bilancio 2019, da effettuare nel 2020, per la verifica del superamento dei limiti assumono rilevanza i parametri dimensionali dei 2 esercizi antecedenti a tale termine, ossia 2018 e 2019.
In caso di nomina dell’organo di controllo entro il 16.12.2019, lo stesso deve provvedere a redigere la Relazione al bilancio chiuso al 31.12.2019.
A seguito dello slittamento della nomina entro il termine di approvazione del bilancio al 31.12.2019 il primo bilancio da sottoporre a revisione risulta quello chiuso al 31.12.2020.
Organo di revisione: la scelta dell’azienda
Sussistendo le condizioni che determinano l’obbligo di nomina dell’organo di controllo o del revisore, considerando gli orientamenti dottrinali prevalenti, la srl può scegliere tra le seguenti 3 diverse soluzioni.
Soluzione 1
Controllo di legalità -> Sindaco unico o Collegio sindacale
Controllo contabile -> Revisore / Società di revisione
Soluzione 2
Controllo di legalità -> Sindaco unico o Collegio sindacale
In tale ipotesi lo statuto deve prevedere che il controllo contabile sia esercitato dal Sindaco unico / Collegio sindacale (composto esclusivamente da revisori).
In mancanza di tale previsione statutaria è obbligatoria la nomina di un Revisore / Società di revisione.
Soluzione 3
Controllo contabile -> Revisore / Società di revisione
Il controllo di legalità è posto in capo (“di competenza”) ai soci.
In caso di mancata nomina non sono previste specifiche sanzioni.
Il Tribunale può nominare l’organo di controllo / revisore su richiesta di qualsiasi soggetto interessato ovvero su segnalazione del Conservatore del Registro delle Imprese.
Proroga dell’obbligo di segnalazione all’OCRI
A seguito delle novità introdotte dal D.Lgs. 14/2019 (Codice della crisi d’impresa e dell’insolvenza) dal 15.8.2020 l’organo di controllo / revisore ha il compito di verificare che l’organo amministrativo valuti costantemente l’adeguatezza dell’assetto organizzativo dell’impresa, la sussistenza dell’equilibrio economico-finanziario e il prevedibile andamento della gestione, nonché di segnalare agli amministratori l’esistenza di fondati indizi di crisi.
In mancanza di “attivazione” da parte dell’organo amministrativo nel fornire risposta all’organo di controllo o nell’adottare le misure necessarie al superamento della crisi, l’organo di controllo / revisore deve informare l’Organismo di composizione della crisi (OCRI) istituito presso la CCIAA.
La segnalazione a tale Organismo è posta a carico anche di specifici “creditori pubblici qualificati” (Agenzia delle Entrate, INPS, Agente della riscossione) qualora il debitore presenti un’esposizione debitoria nei loro confronti superiore a determinati limiti e non provveda alla relativa estinzione entro uno specifico termine.
Con il “Decreto Coronavirus”, il Legislatore ha prorogato al 15.2.2021 l’obbligo di segnalazione all’OCRI da parte dell’organo di controllo / revisore nonché dei creditori pubblici qualificati.
La proroga:
-
ancorché disposta a seguito dell’“emergenza epidemiologica da COVID-19”, trova applicazione per la generalità delle imprese, in tutto il territorio nazionale;
-
riguarda esclusivamente l’obbligo di segnalazione. Pertanto resta fissata al 15.8.2020 la decorrenza delle disposizioni che prevedono la verifica, da parte dell’organo di controllo / revisore, delle valutazioni dell’organo amministrativo in merito all’assetto organizzativo ecc., nonchè la segnalazione a quest’ultimo di fondati indizi di crisi.
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