Adequate structures checklist: duty, score and actions
Organisational, administrative and accounting structures
Does the company have adequate organisational structures?
Enter legal form, size and supervisory body: the tool tells you who must put adequate structures in place (Italian Civil Code art. 2086, art. 3 of the insolvency code, art. 2477 for the S.r.l.) and guides a ten-area checklist, with a score for each area and the actions to consider wherever an answer is negative.
The checklist
How it works
The profile
Legal form, sector, revenue, employee and asset bands and supervisory body determine the rules cited and the questions shown. For the S.r.l. the outcome under article 2477 of the Civil Code is given.
The checklist
The questions are reorganised from the operational checklists of the Italian accountants’ council (CNDCEC) and its foundation (FNC) of 25 July 2023 into ten areas, from the business model to crisis detection; only the relevant ones appear. You answer yes, no, don’t know or not applicable.
Score and actions
“No” and “don’t know” count as negative; “not applicable” is excluded. The score by area and overall uses neutral bands (high from 80%, partial from 50%, initial). For each negative answer you get the action to consider with the legal reference or, failing that, the label “Good practice”.
Assumptions and limits
What it does not assess
The adequacy of the structures depends on the specific case and rests with the management body: the checklist does not assess it, it recalls it as a reminder.
Score bands
The 80% and 50% thresholds are a convention of the tool, not a rule.
Rules cited only
Some regimes (for example cooperatives, the 231 compliance model and anti-money-laundering) are cited as cross-references and were not examined in detail.
Notice and sources
This is a guidance checklist and does not replace professional advice: answers and score depend on what you indicate. If you used the budget or the crisis indicators in the same browser, the profile is prefilled; a button removes the prefill. The tool is available in English, while the legal references are to Italian law.
Last legal check: 7 November 2026. Sources: Civil Code arts. 2082, 2083, 2086, 2214, 2257, 2293, 2380-bis, 2381-bis, 2397, 2403-bis, 2475, 2477; Legislative Decree 14/2019 arts. 2, 3 and 25-octies; CNDCEC and FNC, Assetti organizzativi, amministrativi e contabili. Check-list operative (25 July 2023); CNDCEC, Il budget di tesoreria (19 May 2026).
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Other tools: Simplified budget, Crisis indicators and break-even.
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Frequently asked questions
What does the “Adequate structures checklist: duty, score and actions” tool do?
Enter legal form, size and supervisory body: the tool tells you who must put adequate structures in place (Italian Civil Code art. 2086, art. 3 of the insolvency code, art. 2477 for the S.r.l.) and guides a ten-area checklist, with a score for each area and the actions to consider wherever an answer is negative.
How does “Adequate structures checklist: duty, score and actions” work?
Legal form, sector, revenue, employee and asset bands and supervisory body determine the rules cited and the questions shown. For the S.r.l. the outcome under article 2477 of the Civil Code is given.
What assumptions and limits does “Adequate structures checklist: duty, score and actions” have?
The adequacy of the structures depends on the specific case and rests with the management body: the checklist does not assess it, it recalls it as a reminder. The 80% and 50% thresholds are a convention of the tool, not a rule.
Does “Adequate structures checklist: duty, score and actions” replace professional advice?
This is a guidance checklist and does not replace professional advice: answers and score depend on what you indicate. If you used the budget or the crisis indicators in the same browser, the profile is prefilled; a button removes the prefill. The tool is available in English, while the legal references are to Italian law. Last legal check: 7 November 2026.