The restructuring plans of the companies in crisis in Italy:Ethical principles in the activity of the attestor,

The present work is inserted in the lodging of business crisis, with particular reference to the restructuring procedures introduced by the reform of bankruptcy law, with the main aim to highlight the applicative issues, especially regarding the activity of attestation of the plans. In dealing the topic, have arisen not few uncertainties about the role of the attestor and, consequently, we felt obliged firstly to outline the nature of the assignment and then, to identify the principles that should guide his activities. In our country, in fact, the role of the attestor did not have the attention it deserved by both the legislature and both by the same doctrine. Proof of this is the protracted lack of standards of certification designed to regulate this activity, which has resulted in behaviors often not consistent because not linked to a reference framework. This void was finally filled with the publication of a joint document issued by AIDEA (Italian Academy of Business Economics - Accademia Italiana di Economia Aziendale), IRDCEC (Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili - Istituto di Ricerca dei Dottori Commercialisti ed Esperti Contabili), ANDAF (National Association of finance directors - Associazione Nazionale Direttori Amministrativi e Finanziari), APRI (Association of Professionals of company restructuring - Associazione Professionisti Risanamento Imprese) and OCRI (Crisis and Company Restructuring Observatory - Osservatorio Crisi e Risanamento Imprese), published on June 6, 2014, entitled “Principi di attestazione dei piani di risanamento”, with which they were provided generally shared models to conjugate in relation to the specificities of the concrete case