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)
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