External auditor

The statutory audit of accounts is carried out by an external auditor (natural person or company) appointed by the Cardinals’ Commission, at the proposal of the Board of Superintendence, for a period of three consecutive financial years, renewable only once.

The external auditor provides an opinion on the Institute’s Financial Statements through a specific report and, over the course of the financial year, also verifies that accounting books and documents are properly maintained and management transactions are correctly recorded in the accounting records.

The current external auditor is auditing firm Deloitte & Touche S.p.A., whose corporate details are reported below.

This is Deloitte & Touche S.p.A.’s first mandate.

Deloitte & Touche S.p.A. 
Registered Office: Milan, Via Santa Sofia 28 – 20122 Milan
Tax Code, VAT Number and Company Register number in Milan: 03049560166
Authorised, subscribed and paid-up share capital: €10,688,930.00
Registered at progressive number 132587 in the Register of Statutory Auditors established pursuant to art. 2 of Legislative Decree no. 39/2010.