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 and sustainability 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 Board of Directors, a Committee for Accounting Standards, a Committee for Sustainability Standards  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

Board of Directors

The Board of Directors hasis the organ responsible for the management activity of the Foundation; the Board issues the national accounting standards, determines the position to be taken on matters concerning international accounting standards and sustainability standards, and approves the guidelines for enhancing cooperation with those bodies engaged in the drawing up of international accounting standards and sustainability standards. The Board consists of the Chair and 21 members, 8 of whom are designated by the accounting profession, 9 by the preparers, 3 by the users, 1 by Unioncamere (Italian Union of Chambers of Commerce, Industry and Crafts).

» Prof. MICHELE PIZZO [President]

» Dott. STEFANO BIANCHI

» Dott. NICOLA CAPUTO

» Dott. GIANMARIO CRESCENTINO

» Dott. ELBANO de NUCCIO

» Dott. MICHELE de TAVONATTI

» Dott.ssa MARIA BIANCA FARINA

» Dott. VINCENZO FAVALE

» Prof. LUCA FRANCESCO FRANCESCHI

» Dott.ssa ARIANNA IMMACOLATO

» Dott. ROBERTO MANNOZZI

» Avv. FRANCESCA MARIOTTI

» Dott. PAOLO MARULLO REEDTZ

» Dott. ANDREA NOBILI

» Dott. ANGELO PASCALI

» Dott. SANDRO PETTINATO

» Dott. SALVATORE REGALBUTO

» Dott. ANTONIO REPACI

» Dott.ssa SILVIA ROSSI

» Dott. SIMONE SCETTRI

» Dott. LUCA TASCIO

» Prof. RICCARDO TISCINI

» Dott. ALESSANDRO TURRIS

» Avv. IVAN VACCA

Technical Committees

There are two Technical Committees: the Accounting Standards Committee and the Sustainability Standards Committee.

The Committees provides technical advice on matters within their competence to the Board of Directors, which has the responsibility for all the OIC positions.

Accounting Standards Committee

The Accounting Standards Committee consists of a minimum of 10 and a maximum of 17 members, experts in the drafting and application of accounting standards.

The Committee proposes to the Board of Directors the national accounting standards to be adopted and their amendments, the position to be taken with regard to the proposals for the adoption of the international accounting standards, the interpretations of the accounting standards, the other interpretative or application documents, the advices on the legislative and regulatory measures to be adopted in accounting matters.

» Dott. SIMONE SCETTRI [Chair]
» Dott. EDMONDO BELBELLO
» Prof. FRANCESCO CAPALBO
» Dott. LUCA CENCIONI
» Prof. ANTONIO COSTA
» Dott. FABRIZIO DABBENE
» Prof. VITTORIO DELL’ATTI
» Dott.ssa ANNA RITA de MAURO
» Prof. ALAIN DEVALLE
» Prof. FABRIZIO DI LAZZARO
» Dott.ssa GIORGIA ESPOSITO
» Prof. GIUSEPPE FOTI
» Dott. LUCA MAGNANO SAN LIO
» Dott. FRANCESCO RONCO
» Prof. ALESSANDRO SURA
» Dott. ALBERTO TRON
» Dott. ROBERTO VERTOLLI

Sustainability Standards Committee

The Sustainability Standards Committee consists of a minimum of 10 and a maximum of 17 members, experts in the development and application of sustainability standards.

The Committee proposes to the Board of Directors the position to be taken with regard to the proposals for the adoption of the sustainability standards, their interpretations, the other interpretative or application documents, the advices on the legislative and regulatory measures to be adopted on the subject of sustainability standards.

» Dott. PAOLO MARULLO REEDTZ [Chair]
» Dott. PIERMARIO BARZAGHI
» Dott.ssa  PAOLA BELLOTTI
» Dott. MARCELLO BIANCHI
» Dott.ssa ALESSANDRA CERRUTI
» Dott. ROBERTO GIACOMELLI
» Prof.ssa MARIA TERESA CUOMO
» Prof. RAFFAELE D’ALESSIO
» Dott.ssa ALESSANDRA DIOTALLEVI
» Dott.ssa GIULIA GENUARDI
» Prof. FABIO IRALDO
» Dott.ssa MARIA MARTINELLI
» Dott.ssa CLAUDIA PASQUINI
» Dott. CARMINE SCOGLIO
» Prof.ssa LARA TARQUINIO
» Prof. MARCO TUTINO
» Prof. RICCARDO STACCHEZZINI

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 preparers together with the users.

» Dott. CARLO TIXON [President]

» Dott.ssa GIULIA DE MARTINO

» Dott. ENRICO TERZANI

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

» Dott.ssa FLORINDA ALIPERTA

» Dott. FRANCESCO ANTONELLI

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

Ministry of Justice, Department of Finance, Department of the Treasury, State General Accounting Department of the Ministry of Economy, Bank of Italy, Consob, Ivass, Corte dei Conti and Revenue Agency attend the meetings of the Board of Directors and the Technical Committees as observers

Commissions and Working Groups

In order to support the Technical Committees and the Board of Directors, the latter may set up, according to efficiency and cost-effectiveness, a Civil Commission and other working groups, also with specific objectives limited in time.