The legal system of the United States of America, after the end of World War II, represents, with its strengths and weaknesses, the model for much of the world, the American way of dressing, American music, and also the right, have been forged in the Old Continent (1) .
An authoritative commentators have noted, as regards the movement of law, that the model giuscivilistico U.S. has prevailed in Europe, thanks largely to two factors: the first would be the common language, English, known to all, the latter is due to prestigious universities where students learn the method to use in their legal system of origin (2) .
With the reform of company law of 2003, our legal system, imitating the American system, provides for the possibility of adopting different types of corporate governance , including, what tier.
This model of administration, is based on the U.S., according to ' art. 2409sexiesdecies cc, the statutes may provide for the administration and control are exercised respectively by the board of directors and a committee set up internal.
Obviously the power to manage it to the Board of Directors (Article . 2409septiesdecies cc), also at least one third of the members, must possess the independence requirements provided for auditors, in respect of those required by the codes of conduct drawn up by trade associations or management companies of regulated markets (Article . 2409septiesdecies, paragraph 2, cc ).
Upon the appointment of members of the Board of administration and before accepting the assignment, will be made known to the assembly's directorship and control they held in other companies ( art. 2409septiesdecies, comma 3 °, cc).
The determination of the number and appointment of members of the Committee for the management control lies with the board of directors, unless otherwise provided (Article . 2409octiesdecies cc)
In societies which use the capital market risk, the number of committee members shall not be less than three, the committee also consists of Directors who meet the requirements of integrity and professionalism established dallo statuto e dei requisiti di indipendenza, che non siano membri del comitato esecutivo ed ai quali non siano attribuite deleghe o particolari cariche e comunque non svolgano, anche di mero fatto, funzioni attinenti alla gestione dell’impresa sociale o di società che la controllano o ne sono controllate ( art. 2409octiesdecies, comma 2°, c.c. ).
Almeno uno dei componenti del comitato, al fine di garantire i requisiti di professionalità, per il controllo sulla gestione, deve essere scelto fra gli iscritti nel registro dei revisori contabili ( art. 2409octiesdecies, comma 3°, c.c. ).
In caso di morte, rinunzia revoca o decadenza di un componente del comitato per il controllo sulla management, the Board shall without delay replace the other from among the directors in meeting the requirements set in the preceding paragraphs, if this is not possible, shall without delay in accordance with article 2386 of the chosen people, has the above requirements ( 2409octiesdecies, paragraph 4 °, cc).
The Committee for the management control:
a) elect from among its absolute majority of its members, the President;
b) ensure the adequacy of the organizational structure of the internal control system and the administrative system and accounting as well as its ability to correctly represent the facts gestione;
c) svolge gli ulteriori compiti affidatigli dal consiglio di amministrazione con particolare riguardo ai rapporti con i soggetti incaricati del controllo contabile ( 2409octiesdecies, comma 5°, c.c. )
Al comitato per il controllo sulla gestione si applicano altresì, in quanto compatibili, gli articoli 2404, primo, terzo e quarto comma, 2405, primo comma, e 2408 ( 2409octiesdecies, comma 6°, c.c. ).
Il sistema monistico, sarà scelto dalle società che operano in vasti mercati internazionali, ed in particolare da quelle che operano nel Nord America, giacchè questo è il modello di corporate governance prevalente tra le società che agiscono in quei mercati (3) .
should consider that our audit committee, has fewer powers than the U.S., this may appoint, dismiss and control the auditing firm, while our legal system, the powers of appointment and removal, belong to the shareholders (4) .
Notes:
(1) E. Great, the third strike, the prison in America, Sellerio Editore, Palermo, 2007
(2) E. Great, Imitation and law: assumptions about the circulation of models, Torino, 2001, pg 4 ss
(3) F. Galgano, Business Law, Corporations, Zanichelli, 2009, pg. 351 ff.
(4) F. Galgano, Business Law, Corporations, Zanichelli, 2009, pg. 351 ff.
you 
0 comments:
Post a Comment