Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: Statutory auditors’ liability and prescription – The article addresses the issue of the prescription of liability actions against statutory auditors, in light of the reformed Article 2407 of the Italian Civil Code. Considering that the new rules are similar to those laid down in Article 15 of Legislative Decree No. 39/2010 regarding the prescription of actions against accounts auditors, questions arise with respect to the interpretative solutions adopted by the Constitutional Court in its ruling No. 1115/2024 on the latter provision. The conclusions reached in the article are that the beginning of the prescription period for liability actions against statutory auditors cannot, in any case, be separated from the moment when the damage resulting from the breach of their duties becomes objectively perceptible.  

Sommario: 1. La prescrizione nelle azioni di responsabilità contro gli organi sociali: un quadro d’insieme. – 2. Temi interpretativi e ricostruttivi intorno al dettato dell’art. 2393, co. 4, c.c. – 3. La Corte Costituzionale sulla prescrizione delle azioni di responsabilità contro i revisori contabili. – 4. Sindaci e revisori. – 5. La disciplina della prescrizione secondo il nuovo art. 2407, co. 4, c.c. – 6. La rilevanza del danno manifestatosi oltre la chiusura dell’esercizio. – 7. La responsabilità solidale tra amministratori e sindaci.  

Keywords: Statutory auditors’ liability — Prescription period for liability actions — Objective perceptibility of damage.