The Italian Legislative Decree 8 June 2001 No. 231 introduced in the national legislation an innovative “administrative responsibility of the legal persons, of companies and association even without legal entity” aimed at the sanctioning of those institutions which commit specific types of offence. To avoid the enforcement of the sanction, the interested subject must provide an “organizational model”
The Pasquetti & Partners Accounting Firm can assist its Clients in the following integrated activities:
- evaluation of the opportunity to use the 231 organizational model;
- preparation and implementation of 231 organizational models that take into account each specific corporate characteristics;
- drafting or integration of company procedures in accordance with the principles indicated in the 231 organizational model;
- training for the employees;
- support for the constitution of the Supervisory board;
- participation in the 231 Supervisory board.