Governance

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.

 

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

Category: Users

Aiaf
  

Assogestioni
  

Centrale Bilanci
  

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
  

Confcommercio
  

Confindustria
  

The Board of Directors is 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
 Presidente 

Avv. GIULIA ABRUZZESE
  

Dott. STEFANO BIANCHI
  

Dott. NICOLA CAPUTO
  

Dott. GIANMARIO CRESCENTINO
  

Prof. ELBANO de NUCCIO
  

Dott. SERGIO DESANTIS
  

Dott. MICHELE de TAVONATTI
  

Dott. VINCENZO FAVALE
  

Prof. LUCA FRANCESCO FRANCESCHI
  

Dott.ssa ARIANNA IMMACOLATO
  

Dott. ROBERTO MANNOZZI
  

Dott. PAOLO MARULLO REEDTZ
  

Dott. ANDREA NOBILI
  

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
  

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
 Presidente 

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
 Presidente 

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
  

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
  
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.
Dott. MASSIMO TEZZON
 Segretario Generale 

Dott. TOMMASO FABI
 Direttore tecnico 

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Last update

6 March 2025, 21:08

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