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SAN MARINO
DECREE - LAW 22 December 2011 201



We the Captains Regent of the Most Serene Republic of San Marino


Given the assumptions of necessity and urgency in art. 2, paragraph 2, point b) of the Constitutional Law
15 December 2005 n. 183 and art. 12 of the Qualified Law 15 December 2005 n.
184, namely the need to avoid discrepancies application of certain provisions of
Law 146 of 27 October 2004 and the urgent need to immediately make the changes to
allow the implementation of the provisions of the terms;
Given the decision of the No. 1 State Congress adopted in the sitting of 16 December 2011;
Considering Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2,
of Qualified Law n.186 / 2005;
Given the art.82 of the Law 165 of 17 November 2005 and in addition to what it provides;
We promulgate and send for publishing the following decree:


AMENDMENTS AND SUPPLEMENTS TO THE LAW October 27, 2004 # 146 -
ESTABLISHMENT OF THE REGISTER OF AUDITORS AND INDEPENDENT AUDITORS


Art.
1 (Repeal of Article 8 of the law 27 October 2004 n. 146)

Article 8 of the law 27 October 2004 n. 146 is repealed.

Art. 2
(integration of Article 7 of the Law 27 October 2004 no. 146)

In Article 7 of the law 27 October 2004 n. 146 is added the following paragraph:
"4. The Commercial Registry of the Single Court shall notify the Secretary of State for Industry
any substitution of persons of directors and legal representatives of
companies registered in the Register of auditing firms as well as any variation that is incident on || | requirements referred to in paragraph 2. ".

Art.
3 (Integration of Article 9 of the law 27 October 2004 n. 146)

In Article 9 of the law 27 October 2004 n. 146 is added the following paragraph:
"4. The Single Court shall notify the Secretary of State for Industry the sentences of
referred to in c) and d) of paragraph 1 of this Article. Professional Associations shall communicate
of the removal from the Register radiation and professional membership in letters
a) and b) of paragraph 1 of this Article. ".


2
Art. 4
(Amendment of paragraph 1, Article 12 of Law 27 October 2004 no. 146)

Paragraph 1, Article 12 of Law 27 October 2004 n. 146 is replaced by the following:
"1. The Secretary of State for Industry, if it finds the lack of requirements of this
law, it shall so inform, assigning a term not exceeding six months to
address the deficiencies and establishing, for the whole the duration of that period, the suspension
inclusion in the registry. ".

Art. 5
(Transitional provision)

The auditing company already listed in the Registry are required, by 31 January 2012, to
file with the Secretary of State for Industry documentation showing possession,
the date of entry into force of this decree-law, the requirements for entry
the Register of law 146 of 27 October 2004 and subsequent amendments and additions.
The society members already failing to comply with the requirement of the preceding paragraph shall be suspended from the Register
with immediate effect until the obligation all'ottemperamento above.


Given at Our Residence, 22 December 2011/1711 dFR


THE CAPTAINS REGENT
Gabriele Gatti - Matteo Fiorini





THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta