Revisore Condominiale

107

L’art. 1130 bis c.c. così dispone: «L’assemblea condominiale può, in qualsiasi momento o per più annualità specificamente identificate, nominare un revisore che verifichi la contabilità del condominio… ».
E’ una normativa assolutamente innovativa con la quale viene attribuito all’assemblea il potere di decidere a riguardo della nomina di un revisore che verifichi la correttezza della contabilità predisposta dall’amministratore.
Trattasi di mera facoltà, senza la necessità che vi siano condizioni o limiti per il suo esercizio: l’assemblea lo può decidere senza che abbia alcun sospetto in merito all’operato dell’amministratore, stante la dizione della norma. La ratio posta a fondamento di questa disposizione non deve necessariamente presupporre il dubbio di irregolarità nel comportamento contabile del proprio mandatario. La motivazione può essere di qualsiasi natura, anche una semplice verifica, non dovendo indicare l’assemblea alcuna motivazione e/o giustificazione.
L’obiettivo del legislatore è, quindi, quello di tutelare maggiormente i condomini attribuendo loro maggiore coinvolgimento nell’iter rendicontistico.
Il legislatore non ha reso ben chiaro chi possa svolgere l’incarico di revisore dei conti e, pertanto, sarebbe pensabile che tale incarico possa essere conferito a qualsiasi condomino o persona presumibilmente competente a fare ciò.
Il legislatore, tralasciando l’indicazione dei requisiti del revisore contabile ha di fatto sminuito il ruolo del revisore nel condominio, in quanto, non avendo alcun requisito minimo, viene data la possibilità a chiunque. In ragione di ciò, i condòmini devono essere molto attenti nel conferire l’incarico di revisore contabile e scegliere il professionista che abbia sia requisiti tecnici/contabili sia competenze in materia condominiale.
Prima della riforma, il legislatore non aveva previsto alcuna formalità da rispettare per la stesura della rendicontazione condominiale considerando il rendiconto condominiale, quale documento con il quale l’amministratore alla fine di ogni anno amministrativo deve rendere il conto della gestione ai partecipanti al condominio, in quanto è necessario che questi “giustifichi in che modo abbia svolto la sua opera, mediante la prova di tutti gli elementi di fatto che consentono di individuare e vagliare le modalità con cui l’incarico è stato eseguito e di stabilire se il suo operato sia stato conforme ai criteri di buona amministrazione” (Cass. 4480/1985).
E’ noto che il bilancio condominiale deve rispettare i principi di chiarezza e trasparenza, ma non deve essere redatto con le modalità tipiche del bilancio delle società di capitali, anche se con la riforma il bilancio condominiale si è maggiormente avvicinato al bilancio societario
Con la legge 220/2012 il legislatore ha introdotto l’art. 1130 bis c.c. rubricato proprio “rendiconto condominiale” e per la prima volta ha indicato cosa deve contenere il rendiconto. Difatti il primo comma così recita “Il rendiconto condominiale contiene le voci di entrata e di uscita ed ogni altro dato inerente alla situazione patrimoniale del condominio, ai fondi disponibili ed alle eventuali riserve, che devono essere espressi in modo da consentire l’immediata verifica. Si compone di un registro di contabilità, di un riepilogo finanziario, nonché di una nota sintetica esplicativa della gestione con l’indicazione anche dei rapporti in corso e delle questioni pendenti”.
Questi sono i punti cardine della rendicontazione condominiale, senza renderla troppo difficile e onerosa con il rispetti di criteri schematici, come avviene per la materia societaria.
Le forme del rendiconto possono essere le più diverse ma occorre ricordare che è necessario che chi viene incaricato per adempiere alla revisione abbia una qualche esperienza nel merito, dimostrabile e certificabile. Non si ritiene possibile di poter affidare il compito di valutare la corretta rendicontazione a soggetti sforniti di competenza e che quindi richiedono a loro volta di essere controllati. Si violerebbe la ratio della norma in esame.
La particolarità della revisione contabile è data dal fatto che nella prassi utilizzano questo strumento non solo i condomini ma altresì gli amministratorei, che, si badi bene, sono i soggetti primi ad essere controllati
Gli amministratori usano questo mezzo onde mettersi al sicuro da eventuali azioni di responsabilità da parte dei condòmini o semplicemente per avere un professionista che li coadiuvi e li guidi rendendo più efficiente il loro compito.
Taluni hanno addirittura richiesto, per particolari condomini, una sorta di asseverazione che attestasse la corretta stesura rendicontistica attraverso una perizia professionale, da cui emerga la giusta applicazione nonchè il rispetto delle disposizioni normative e regolamentari. E’ chiaro che in questi casi il costo della revisione ricade in toto in capo all’amministratore, essendo sua propria volontà avvalersi del revisore, non avendo l’assemblea deliberato tale spesa.
E’ insito nel ruolo che il revisore abbia il diritto di accedere a tutta la documentazione contabile in possesso dell’amministratore.
Nel momento in cui l’assemblea delibera di sottoporre a revisione la rendicontazione condominiale viene imposto da parte del legislatore l’obbligo di specificare a quale periodo o periodi essa deve riferirsi: <<… in qualsiasi momento o per più annualità specificamente identificate>>
Ci si domanda cosa succeda quando dalla revisione di un certo anno, magari l’anno in corso, il revisore si accorga che vi sono anomalie negli esercizi precedenti. Di per sé il compito sarebbe limitato all’annualità in corso ma la sua verifica non sarebbe completa. Ci si chiede, pertanto, come ci si debba comportare, se diviene opportuno convocare una nuova assemblea riformulando il periodo di indagine, se procedere ugualmente alla rendicontazione, se l’assemblea ed il professionista in sede di attribuzione dell’incarico possano pattuire una maggiorazione del compenso qualora risulti inevitabile analizzare altre annualità.
Attesa la volontà condominiale di avvalersi di un revisore, ulteriore quesito attiene alla ripartizione della fattura del professionista. Anche se quasi sempre i condomini vogliono far ricadere l’onere del pagamento esclusivamente in capo a coloro che hanno optato per tale scelta. Così non è in quanto è lo stesso articolo 1130 bis c.c. a dissipare il dubbio <<… La deliberazione è assunta con la maggioranza prevista per la nomina dell’amministratore e la relativa spesa è ripartita fra tutti i condomini sulla base dei millesimi di proprietà. …>>.
L’ordine del giorno per la convocazione assembleare può essere indicato come segue: “nomina revisore contabile: determinazione degli esercizi finanziari da revisionare e determinazione del suo compenso”, in modo che i condomini siano in grado di decidere in merito in modo approfondito, stante il chiaro contenuto dell’ordine del giorno

(fonte sole 24 ore)

107 Commenti

  1. Hi, Neat post. There’s a problem together with your site in internet explorer, might check this… IE nonetheless is the market chief and a big component to other people will pass over your wonderful writing because of this problem.

  2. hi!,I really like your writing very much! share we keep in touch more about your post on AOL? I need a specialist in this space to unravel my problem. May be that’s you! Having a look ahead to see you.

  3. Somebody essentially help to make significantly posts I would state. That is the first time I frequented your website page and so far? I surprised with the analysis you made to make this particular publish amazing. Great activity!

  4. It’s the best time to make some plans for the future and it is time to be happy. I’ve read this post and if I could I desire to suggest you few interesting things or tips. Perhaps you could write next articles referring to this article. I wish to read more things about it!

  5. Pretty nice post. I just stumbled upon your blog and wished to say that I’ve truly loved browsing your weblog posts. After all I’ll be subscribing on your rss feed and I hope you write again soon!

  6. Hey there! I’ve been reading your blog for a long time now and finally got the courage to go ahead and give you a shout out from Huffman Texas! Just wanted to tell you keep up the fantastic work!

  7. It’s a shame you don’t have a donate button! I’d most certainly donate to this fantastic blog! I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to fresh updates and will talk about this website with my Facebook group. Talk soon!

  8. I haven¦t checked in here for a while because I thought it was getting boring, but the last several posts are good quality so I guess I¦ll add you back to my everyday bloglist. You deserve it my friend 🙂

  9. Its such as you read my mind! You seem to understand so much approximately this, such as you wrote the book in it or something. I think that you can do with some percent to pressure the message home a little bit, however instead of that, this is wonderful blog. A fantastic read. I will definitely be back.

  10. I’ve recently started a blog, the information you offer on this web site has helped me tremendously. Thank you for all of your time & work. “Cultivation to the mind is as necessary as food to the body.” by Marcus Tullius Cicero.

  11. There are some attention-grabbing points in time on this article however I don’t know if I see all of them heart to heart. There is some validity however I will take hold opinion until I look into it further. Good article , thanks and we would like extra! Added to FeedBurner as nicely

  12. Thanks for every other informative blog. The place else may I am getting that kind of information written in such a perfect means? I’ve a undertaking that I’m just now working on, and I’ve been at the look out for such info.

  13. I’ll right away grasp your rss as I can not to find your email subscription hyperlink or newsletter service. Do you’ve any? Please allow me realize in order that I may subscribe. Thanks.

  14. I’ve read some just right stuff here. Definitely price bookmarking for revisiting. I surprise how a lot effort you place to make this type of wonderful informative site.

  15. I used to be very pleased to seek out this net-site.I wished to thanks for your time for this wonderful read!! I definitely having fun with every little bit of it and I’ve you bookmarked to take a look at new stuff you weblog post.

  16. I was just searching for this information for a while. After 6 hours of continuous Googleing, at last I got it in your site. I wonder what’s the lack of Google strategy that don’t rank this type of informative web sites in top of the list. Normally the top web sites are full of garbage.

  17. There are definitely a number of particulars like that to take into consideration. That is a nice level to carry up. I provide the ideas above as basic inspiration however clearly there are questions just like the one you convey up where an important factor will probably be working in sincere good faith. I don?t know if finest practices have emerged around issues like that, but I am sure that your job is clearly recognized as a fair game. Each girls and boys feel the impact of just a second’s pleasure, for the rest of their lives.

  18. Nice post. I was checking constantly this blog and I’m impressed! Very useful information specifically the last part 🙂 I care for such info much. I was seeking this certain info for a long time. Thank you and good luck.

  19. Fantastic beat ! I would like to apprentice at the same time as you amend your website, how could i subscribe for a blog website? The account aided me a acceptable deal. I were a little bit acquainted of this your broadcast offered bright clear concept

  20. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish just about gossips and web and this is really annoying. A good web site with interesting content, this is what I need. Thanks for keeping this web site, I’ll be visiting it. Do you do newsletters? Can not find it.

  21. Hello, you used to write fantastic, but the last several posts have been kinda boringK I miss your great writings. Past few posts are just a little bit out of track! come on!

  22. Hey very nice site!! Man .. Beautiful .. Amazing .. I’ll bookmark your web site and take the feeds also…I am happy to find numerous useful information here in the post, we need work out more strategies in this regard, thanks for sharing. . . . . .

  23. The following time I read a weblog, I hope that it doesnt disappoint me as a lot as this one. I mean, I do know it was my choice to read, however I really thought youd have one thing interesting to say. All I hear is a bunch of whining about one thing that you may repair for those who werent too busy on the lookout for attention.

  24. I do agree with all of the ideas you have offered to your post. They are very convincing and can definitely work. Still, the posts are very short for starters. May just you please prolong them a little from next time? Thank you for the post.

  25. In this great design of things you actually receive a B- for effort and hard work. Where you lost us was on your details. You know, they say, details make or break the argument.. And that couldn’t be much more true in this article. Having said that, permit me inform you exactly what did deliver the results. Your article (parts of it) can be highly powerful and this is probably the reason why I am taking an effort to opine. I do not make it a regular habit of doing that. 2nd, despite the fact that I can notice a leaps in reason you come up with, I am not really convinced of how you seem to unite your points which produce the actual conclusion. For now I will, no doubt subscribe to your point however wish in the future you connect your facts better.

  26. I have been surfing on-line more than 3 hours today, but I by no means found any interesting article like yours. It¦s lovely worth sufficient for me. In my view, if all website owners and bloggers made excellent content as you probably did, the web will likely be a lot more helpful than ever before.

  27. naturally like your web-site however you have to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling issues and I find it very bothersome to inform the truth however I’ll surely come again again.

  28. I keep listening to the news broadcast lecture about getting boundless online grant applications so I have been looking around for the finest site to get one. Could you advise me please, where could i get some?

  29. naturally like your web site however you have to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling issues and I in finding it very bothersome to inform the truth nevertheless I’ll surely come again again.

  30. I’m extremely impressed with your writing talents as neatly as with the structure on your weblog. Is that this a paid topic or did you customize it yourself? Anyway stay up the nice high quality writing, it’s uncommon to see a nice blog like this one today..

  31. Hi there! I just wanted to ask if you ever have any trouble with hackers? My last blog (wordpress) was hacked and I ended up losing many months of hard work due to no back up. Do you have any solutions to stop hackers?

  32. studio consulenze aziendali, piano nazionale ripresa, resilienza, sovvenzioni europee, consulenza aziendale organizzativa, Ivrea, studio consulenza, studio consulenze aziendali, studio consulenze, gare mepa, gare pubbliche, gare private, finanziamento startup, preventivazione, contabilità. lavori pubblici, lavori privati, attestazione soa, attestazione qualità, polizze fidejussorie, polizze assicurative, servizi finanziari imprese, agenzia interinale, lavoro, noleggi a lungo termine, corsi aziende, servizi di medico competente, responsabile esterno della sicurezza, welfare Aziendale, realizzazione siti web, strategia impresa, programmi gestionali impresa, energia fonti alternative, fornitura energia, edilizia residenziale, edilizia industriale, edilizia pubblica, edilizia privata, restauri conservativi, strade, fognature, acquedotti, opere in cemento armato, impiantistica TLC, impiantistica VoIP, ponti radio, impianto civile, impianti industriali, impianti elettrici, impianti speciali, impianti meccanici, climatizzazione, impianti antincendio, estinzione incendio, carpenterie metalliche, carpenterie leggere, carpenterie pesanti, pulizie impianti industriali, produzione energia fonti alternative, trivellazioni, perforazioni speciali, opere sottosuolo, logistica, movimentazione apparecchi sollevamento, trasporto, opere infissi, infissi alluminio, infissi legno, infissi alluminio, infissi pvc, gestione, manutenzione del verde, ricerca, predisposizione, partners, fornitori, gestione aziendale, gestione pratiche, business plans, servizi finanziari, somministrazione lavoro, formazione, sicurezza, noleggio, consultant, consulente lavoro

  33. Nice post. I was checking constantly this blog and I am impressed! Extremely helpful info specifically the last part 🙂 I care for such information a lot. I was looking for this particular information for a long time. Thank you and good luck.

  34. It?¦s actually a great and helpful piece of info. I?¦m happy that you just shared this useful information with us. Please stay us informed like this. Thanks for sharing.

  35. Normally I do not learn post on blogs, however I wish to say that this write-up very compelled me to take a look at and do it! Your writing taste has been surprised me. Thanks, very great article.

  36. I’m really enjoying the theme/design of your weblog. Do you ever run into any web browser compatibility issues?
    A few of my blog visitors have complained about my blog not operating correctly in Explorer but looks great in Opera.
    Do you have any tips to help fix this issue?

    Here is my web site: coupon

  37. I cling on to listening to the rumor lecture about getting boundless online grant applications so I have been looking around for the most excellent site to get one. Could you advise me please, where could i get some?

  38. great publish, very informative. I’m wondering why the opposite specialists of this sector do not understand this. You should continue your writing. I’m sure, you’ve a great readers’ base already!

  39. The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.

  40. Hello There. I found your blog using msn. This is a really well written article. I will make sure to bookmark it and come back to read more of your useful info. Thanks for the post. I’ll certainly return.

  41. Amazing blog! Is your theme custom made or did you download it from somewhere? A theme like yours with a few simple tweeks would really make my blog jump out. Please let me know where you got your design. Thanks a lot

  42. Thanks a lot for giving everyone an extremely breathtaking opportunity to read critical reviews from here. It really is so cool and stuffed with amusement for me personally and my office co-workers to visit your site particularly 3 times a week to find out the new things you will have. Not to mention, I am just at all times impressed considering the terrific creative concepts you serve. Some 1 points in this posting are clearly the most impressive we have all ever had.

  43. What i do not understood is if truth be told how you’re now not actually a lot more smartly-liked than you might be right now. You’re so intelligent. You already know thus considerably on the subject of this subject, produced me in my view imagine it from a lot of numerous angles. Its like men and women are not interested until it¦s one thing to do with Woman gaga! Your own stuffs nice. Always maintain it up!

  44. I simply desired to thank you very much once more. I do not know the things that I would have achieved without these points documented by you concerning that question. Entirely was a very daunting scenario in my circumstances, nevertheless noticing the skilled way you solved it took me to leap over gladness. I am happy for your support and thus sincerely hope you realize what a great job that you’re accomplishing instructing the mediocre ones through the use of your web blog. Most probably you haven’t met any of us.

LASCIA UN COMMENTO

Per favore inserisci il tuo commento!
Per favore inserisci il tuo nome qui