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Organisation


In order to carry out its allotted tasks, the Founders have devised and established an institutional set-up that is able to ensure, in the Organs governing the Foundation, a balanced presence of national institutions and associations – private and public – interested also to accounting standards. The OIC additional objective was to assure that the requirements of impartiality, transparency, independence and accountability, in its activities as national standard setter, are respected.

Authoritativeness is necessary to obtain recognition from various interested parties as the Italian Standard Setter and fullfilling the objectives indicated in our mission.

To this end, the governance of the OIC is composed of: a Board of Founders, a Supervisory Board, an Executive Board  and a Board of Auditors.

 

Board of Founders

The Board of Founders consists of the Organisations that fund the Foundation as determined by the Board.

Category: Accounting Profession

» Assirevi

» Consiglio Nazionali dei Dottori Commercialisti e degli Esperti Contabili

 

Category: Preparers

» Abi

» Alleanza delle Cooperative Italiane

» Andaf

» Ania

» Assilea

» Assonime

» Confagricoltura

» Confcommmercio

» Confindustria

 

Category: users

» Aiaf

» Assogestioni

» Centrale Bilanci

 

Category: Financial Market

» Borsa Italiana S.p.A.

 

Supervisory Board

The Supervisory Board has the general task of providing guidance and ensuring oversight of the OIC’s activities. The Board is  responsible, inter alia, for appointing the Chair and the members of the Management Board, for approving the general policies, objectives and programmes of the Foundation, for approving its budget and  financial statements and for providing opinions and guidance on matters of strategic importance. The Board consists of the Chair and 18 members, 6 of whom are designated by the accounting profession, 7 by the preparers, 2 by the users, 1 by the Italian Stock Exchange, 1 by the Dipartimento della Ragioneria Generale dello Stato (State General Accounting Department) and 1 by Unioncamere (Italian Union of Chambers of Commerce, Industry and Crafts).

» Dott. PAOLO GNES [Presidente]

» Dott. MARCELLO BESSONE

» Dott. MARIO BOELLA

» Dott. GIOVANNI CAMERA

» Dott. ACHILLE COPPOLA

» Dott. DAVIDE DI RUSSO

» Dott. ANGELO DONI

» Dott. ANDREA FOSCHI

» Dott. ANDREA MALDI

» Dott. ROBERTO MANNOZZI

» Dott. MASSIMO MIANI

» Ing. GENNARO PIERALISI

» Dott.ssa SILVIA ROSSI

» Dott. GIOVANNI SARTOR

»  Dott. LUCA TASCIO

» Dott. GIOVANNI ANDREA TOSELLI

» Dott. GIUSEPPE TRIPOLI

» Avv. IVAN VACCA

 

Executive Board

The Executive Board is the organ responsible for the management and technical activity of the Foundation; the Board issues the national accounting standards, determines the position to be taken on matters concerning international accounting standards, and proposes to the Supervisory Board the guidelines for enhancing cooperation with those bodies engaged in the drawing up of international accounting standards. The Board consists of a minimum of nine and a maximum of nineteen members, experts in the specific economic sectors in which the accounting standards are applied.

» Dott. ANGELO CASO’ [President]

» Prof. ALBERTO GIUSSANI [Vice-President]

» Dott. ANDREA ANGELINO

» Dott.  EDMONDO BELBELLO

» Dott. LUCA CENCIONI

» Dott. GIUSEPPE CERATI

» Dott. GIANMARIO CRESCENTINO

» Dott. FABRIZIO DABBENE

» Dott.ssa ANNA RITA DE MAURO

» Prof. ELBANO DE NUCCIO

» Prof. FABRIZIO DI LAZZARO

» Dott. LUCA GIANNINI

» Prof. RAFFAELE MARCELLO

» Prof. MICHELE PIZZO

» Dott. MASSIMO ROMANO

» Dott. SIMONE SCETTRI

» Dott. SILVIO STORARI

 

Board of Auditors

The Board of Auditors monitors compliance with the principles of good governance and ensures the proper keeping of accounts, correspondence of the budget with the books and records and compliance with the principles of financial statements. The Board of Auditors has three members. The President is designated by Unioncamere, one is designated by the accounting profession and one by the Stock Exchange together with the users.

» Dott. CARLO TIXON [Presidente]

» Dott. MAURO COAZZOLI

» Dott. ANTONIO REPACI

The Board of Auditors has two alternate members, one of whom is designated by Unioncamere and the other by the accounting profession.

» Dott.ssa ENRICA BIONAZ

» Dott. SANDRO PETTINATO

 

Staff

The bodies of the Foundation are supported in their work by a technical and administrative staff. The team is coordinated by the Secretary General, Dott. MASSIMO TEZZON.

Observers

The public supervisory authorities, as Ministry of Economy, Ministry of Justice, Agenzia delle Entrate, Bank of Italy, Consob and IVASS, attend the technical meetings of the OIC, as observers.

 

 

 

 

 

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