PROT REPUBLIC OF SAN MARINO DECREE - LAW 27 July 2012 96 We the Captains Regent of the Most Serene Republic of San Marino Having seen the need and urgency referred to in Article 2, paragraph 2, point b) of the Constitutional Law of 15 December 2005 .183 and Article 12 of the Qualified Law 184 of 15 December 2005, namely the need to change some aspects of the legislation governing the auditors in order to harmonize it with the rules adopted by the Chief Executive Decree 201 of December 29, 2010 and the urgent need to avoid unnecessary and harmful duplication of obligations as well as different disciplines for the regulation of all similar situations; Given the decision of the 24 State Congress adopted in the sitting of 23 July 2012; Having regard to Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2, of the Qualified Law n.186 / 2005; Promulgate and publish the following Decree-Law: AMENDMENTS AND SUPPLEMENTS TO THE LAW October 27, 2004 146 THE REGISTER OF AUDITORS AND AUDIT COMPANY Art. 1 1. Paragraph 2, point c), Article 4 Law 146 of 27 October 2004 ( "Entry in the Register") and subsequent amendments and additions shall therefore be: "c) have passed, with positive results, the examination under the article 6 are exempt from examination those who which fulfills the requirements of article 5, they have passed, for the qualification to the professional activity, an examination of theoretical and practical State concerning the matters provided for in article 6 or equivalent materials, and those who, although not having received his bachelor degree, they are enrolled in Albi Professional with minimum access rates equivalent to those provided for entry in the Register of Auditors. ". Art. 2 1. In Article 5 of Law 146 of 27 October 2004 ( "Admission examination for enrollment in the Register") and subsequent amendments and additions are added the following paragraphs: "4. Are exempted from the training period referred to in paragraph 2, point b), those who are enrolled in professional registers with minimum access rates equivalent to those provided for entry in the Register of Auditors. 5. The training referred to in paragraph 2, point b), may also be carried out in the presence of an employment contract provided that the flexibility of working hours or the qualification and the subject of the tasks performed by the trainee under his work made it possible to carry out regular professional practice. To this end, the trainee has to submit along with the application form to the trainees register statement on the possible existence of an employment relationship in progress at the moment of their dispute with indication of working hours and / or the qualification and duties carried out. Shall also be communicated to the Secretariat of State for Industry any changes on their employment status occurred after enrolling in the registry. It remains stationary as stipulated by Article 6 of the Regulations February 27, 2008 # 1. ". Art. 3 Article 9, paragraph 2 of Law 146 of 27 October 2004 ( "Professional integrity") and subsequent amendments and additions shall therefore be: "2. can not be registered in the Register the company whose legal representative or the majority of the directors referred to in paragraph c) paragraph 2 of article 7, are in out any of the situations mentioned in the first paragraph of this Article. ". Art. 4 1. Paragraph 1, point e) and paragraph 2 of article 11 of Law 146 of 27 October 2004 ( "Suspension from the Register") and subsequent amendments and additions are replaced by: "e) do not carried out, pursuant to paragraph 2 of article 10, the regular update activities and vocational training. The suspension is decreed in the manner and following terms: i) December 31 of the reference year training is the total non-fulfillment of the hours of mandatory training by the suspension of six months from the date of adoption of the same measure; ii) if on 31 December of the reference training is the failure to fulfill more than 15 hours of mandatory training by the suspension of three months from the date of adoption of the same measure; iii) 31 December of the reference training is the non-fulfillment of a minimum of 6 and a maximum of 15 hours of mandatory training by the suspension of one month commencing on the date of adoption of the same measure. iv) if the 31 December of the reference training is the non-fulfillment of a
up to 5 hours of mandatory training is the possibility of recovery of the same within the academic year following the reference course fruitlessly which we proceed with the suspension of six months from the date of adoption of the same measure. The reactivation of registration following a suspension of the above measures is required on application. For the academic year in which one of the decrees of suspension above the compulsory training is related to the period of active membership. 2. The decisions of the Secretary of State for Industry may be challenged by the parties concerned in accordance with Law 68 of June 28, 1989. ". 2 Art. 5 1. Article 12 of Law 146 of 27 October 2004 and subsequent amendments and additions shall therefore be: "Art. 12 (Removal from the register) 1. The Secretary of State for Industry, if it finds the lack of requirements of this law, shall so notify the person, assigning a maximum period of 60 days to remedy the shortcomings which have elapsed fruitlessly the suspension of registration by the registry. If the maximum period of six months after the suspension has been no amnesty of the deficiencies found, the Secretary of State for Industry has deletion. 2. The cancellation decision is motivated and notified to the person concerned. 3. The decisions of the Secretary of State of the Industry may be challenged by the parties concerned in accordance with Law 28 June 1989 68. ". Art. 6 1. To do date of 1 January 2013, the contribution to the renewal, to be paid in the terms and conditions specified in the Decree 24 January 2005 1, it is due in full by all those who in one January of each year are to have the active enrollment in the Register. Art. 7 1. Any provision of law not expressly mentioned in the present decree - law and contrary to a provision of the latter is to be considered repealed. Given at Our Residence, this day of July 27 2012/1711 THE CAPTAINS REGENT Maurizio Rattini - Italo Righi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta 3