{"id":31429,"date":"2026-11-08T08:46:09","date_gmt":"2026-11-08T08:46:09","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=31429"},"modified":"2026-11-08T18:49:15","modified_gmt":"2026-11-08T18:49:15","slug":"organisational-structure-checklist","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/organisational-structure-checklist\/","title":{"rendered":"Adequate structures checklist: duty, score and actions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31429\" class=\"elementor elementor-31429 elementor-31420 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Adequate structures checklist: duty, score and actions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Organisational, administrative and accounting structures<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Does the company have adequate organisational structures?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The checklist<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-assetti\" class=\"bng-assetti\" data-lang=\"en\" data-cta-budget=\"\/en\/cash-budget\/\" data-cta-crisi=\"\/en\/crisis-indicators\/\" data-cta-forfettario=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\" data-cta-costo=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\" data-cta-investimento=\"\/en\/investment-appraisal-calculator\/\" data-cta-avvio=\"\/en\/how-to-start-a-business\/\" data-cta-incentivi=\"\/en\/employment-incentives-register\/\" data-cta-bandi=\"\/en\/calls-register\/\" data-cta-contatti=\"\/en\/contact-us\/\"><noscript><p>This tool requires JavaScript to be enabled in your browser.<\/p><\/noscript><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-assetti-gf\" hidden><script>\nvar 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d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_46' ><div id='gf_46' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_46' id='gform_46'  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gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"52634072\" data-field-span=\"12\"><label id='gfield_label_46_1' class='gfield_label gform-field-label' for='input_46_1'><span class='gform-field-label__text'>Email<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='gfield_description' id='gfield_description_46_1'>Controller: Beneggi Societ\u00e0 tra Professionisti S.r.l., Via Gonzaga 7, 20123 Milan, info@beneggiassociati.com. We use your name and email, and your company and phone if you give them, to prepare and send you the report you asked for. The figures you enter appear in the report and are kept with your request for 12 months, then deleted. We do not send you promotional messages without your separate consent. Data may be processed by the providers that run the website and email delivery, under the safeguards required by law. You may ask for access, rectification, erasure, restriction and objection, and lodge a complaint with the Italian Data Protection Authority. 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I can unsubscribe at any time.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_46_4\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-forma exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h4f46\" data-field-span=\"12\"><label id='gfield_label_46_4' class='gfield_label gform-field-label' for='input_46_4'><span class='gform-field-label__text'>forma<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_4' id='input_46_4' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_5\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-dimensione exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h5f46\" data-field-span=\"12\"><label id='gfield_label_46_5' class='gfield_label gform-field-label' for='input_46_5'><span class='gform-field-label__text'>dimensione<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_5' id='input_46_5' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_6\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-settore exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h6f46\" data-field-span=\"12\"><label id='gfield_label_46_6' class='gfield_label gform-field-label' for='input_46_6'><span class='gform-field-label__text'>settore<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_6' id='input_46_6' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_7\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-organo exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h7f46\" data-field-span=\"12\"><label id='gfield_label_46_7' class='gfield_label gform-field-label' for='input_46_7'><span class='gform-field-label__text'>organo<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_7' id='input_46_7' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_8\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-esito2477 exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h8f46\" data-field-span=\"12\"><label id='gfield_label_46_8' class='gfield_label gform-field-label' for='input_46_8'><span class='gform-field-label__text'>esito2477<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_8' id='input_46_8' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_9\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-applicabilita exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h9f46\" data-field-span=\"12\"><label id='gfield_label_46_9' class='gfield_label gform-field-label' for='input_46_9'><span class='gform-field-label__text'>applicabilita<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_9' id='input_46_9' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_10\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-punteggio exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h10f46\" data-field-span=\"12\"><label id='gfield_label_46_10' class='gfield_label gform-field-label' for='input_46_10'><span class='gform-field-label__text'>punteggio<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_10' id='input_46_10' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_11\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-aree exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h11f46\" data-field-span=\"12\"><label id='gfield_label_46_11' class='gfield_label gform-field-label' for='input_46_11'><span class='gform-field-label__text'>aree<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_11' id='input_46_11' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_12\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-risposte exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h12f46\" data-field-span=\"12\"><label id='gfield_label_46_12' class='gfield_label gform-field-label' for='input_46_12'><span class='gform-field-label__text'>risposte<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_12' id='input_46_12' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_13\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-azioni exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h13f46\" data-field-span=\"12\"><label id='gfield_label_46_13' class='gfield_label gform-field-label' for='input_46_13'><span class='gform-field-label__text'>azioni<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_13' id='input_46_13' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_14\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-adempimenti exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h14f46\" data-field-span=\"12\"><label id='gfield_label_46_14' class='gfield_label gform-field-label' for='input_46_14'><span class='gform-field-label__text'>adempimenti<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_14' id='input_46_14' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_15\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-collegamenti exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h15f46\" data-field-span=\"12\"><label id='gfield_label_46_15' class='gfield_label gform-field-label' for='input_46_15'><span class='gform-field-label__text'>collegamenti<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_15' id='input_46_15' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_46_16\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-assetti-h-fonti exclude field_sublabel_above gfield--no-description field_description_above 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else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9739efb elementor-widget elementor-widget-heading\" data-id=\"9739efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How it works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9f4f24 elementor-widget elementor-widget-heading\" data-id=\"b9f4f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The profile<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9ced9 elementor-widget elementor-widget-text-editor\" data-id=\"3a9ced9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-659019d elementor-widget elementor-widget-heading\" data-id=\"659019d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The checklist<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f62817 elementor-widget elementor-widget-text-editor\" data-id=\"6f62817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The questions are reorganised from the operational checklists of the Italian accountants&#8217; 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&#8217;t know or not applicable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcb9e29 elementor-widget elementor-widget-heading\" data-id=\"dcb9e29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Score and actions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55bd52 elementor-widget elementor-widget-text-editor\" data-id=\"b55bd52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;No&#8221; and &#8220;don&#8217;t know&#8221; count as negative; &#8220;not applicable&#8221; 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 &#8220;Good practice&#8221;.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7265ec3 elementor-widget elementor-widget-heading\" data-id=\"7265ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Assumptions and limits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-217bb3a elementor-widget elementor-widget-heading\" data-id=\"217bb3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What it does not assess<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2e81fa elementor-widget elementor-widget-text-editor\" data-id=\"d2e81fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ad648 elementor-widget elementor-widget-heading\" data-id=\"74ad648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Score bands<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8902d6 elementor-widget elementor-widget-text-editor\" data-id=\"d8902d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 80% and 50% thresholds are a convention of the tool, not a rule.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27e95f8 elementor-widget elementor-widget-heading\" data-id=\"27e95f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rules cited only<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e5c890 elementor-widget elementor-widget-text-editor\" data-id=\"1e5c890\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Some regimes (for example cooperatives, the 231 compliance model and anti-money-laundering) are cited as cross-references and were not examined in detail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b7c49 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"77b7c49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Related services and tools<\/h3><p>Our services on these topics: <a href=\"\/en\/solutions\/business-crisis-and-business-continuity\/\">Business crisis and continuity<\/a>, <a href=\"\/en\/solutions\/outsourced-cfo\/\">Outsourced CFO<\/a>, <a href=\"\/en\/services\/business-consulting\/\">Business consulting<\/a>.<\/p><p>Other tools: <a href=\"\/en\/cash-budget\/\">Simplified budget<\/a>, <a href=\"\/en\/crisis-indicators\/\">Crisis indicators and break-even<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9610f0a e-con-full e-flex e-con e-parent\" data-id=\"9610f0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>.eco{max-width:1290px;margin:0 auto;padding:56px 40px;box-sizing:border-box}.eco h2{font-size:clamp(22px,3vw,30px);margin:0 0 22px}.eco-g{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}.eco a{display:block;padding:20px 22px;border:1px solid rgba(128,128,128,.28);border-radius:12px;text-decoration:none;color:inherit;transition:transform .2s,border-color .2s}.eco a:hover,.eco a:focus-visible{transform:translateY(-3px);border-color:#389193;outline:none}.eco b{display:block;color:#389193;font-size:18px;margin-bottom:6px}.eco span{font-size:15px;line-height:1.5;opacity:.85}@media(max-width:600px){.eco{padding:40px 20px}}@media(prefers-reduced-motion:reduce){.eco a{transition:none}}<\/style>\n<section class=\"eco\"><h2>Learn more<\/h2>\n<div class=\"eco-g\">\n<a href=\"\/en\/services\/tax-and-accounting\/\"><b>Tax and accounting<\/b><span>Bookkeeping, tax compliance and tax returns for companies, sole traders and professionals.<\/span><\/a>\n<a href=\"\/en\/solutions\/starting-a-business-and-vat-number\/\"><b>VAT number and small businesses<\/b><span>Starting up, tax regimes and compliance for small businesses.<\/span><\/a>\n<a href=\"\/en\/partnership-or-limited-company-calculator-2026\/\"><b>Partnership or limited company<\/b><span>Comparison of the tax and social security burden on the owners.<\/span><\/a>\n<a href=\"\/en\/resources\/\"><b>Resources<\/b><span>Tools, registers, whitepapers and updates from the firm.<\/span><\/a>\n<\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03eb79f e-flex e-con-boxed e-con e-parent\" 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