The National Council of Chartered Accountants and Accounting Experts has published together with the National Foundation of Accountants the third version of the Circular "Reform of the Third Sector: professional elements and operational criticalities". Among others, the new provisions on the subject of:
- financial statements as per Ministerial Decree of 5 March 2020
- populating and functioning of the Single National Register of the Third Sector pursuant to Ministerial Decree no. 106 of 15 September 2020
- relationship between Public Administrations and third sector entities pursuant to Ministerial Decree no. 72 of 31 March 2021. The text also contains a reference to the main circulars and interpretative notes issued to a large extent by the Ministry of Labor and Social Policies.
Furthermore, some of the indications already contained in the Rules of conduct of the control bodies of the Third sector are included.
Finally, the Circular contains, also at the request of the members, a new chapter dedicated to civilly recognized religious bodies.
The press release and the document can be consulted at the following link:
