The scope of the potential criminal liability of the auditor (in line of the Supreme Court judgement 89/2023, February 10th, Pescanova case)

Abstract

Following the Supreme Court’s acquittal of the external auditor (both the individual and the legal person) in the Pescanova case, this study addresses the possible ways of classifying the conduct, both from an objective perspective (considering the different forms of intervention in the crime, as perpetrators or accessories) and a subjective perspective (given the need for intent in order to attribute criminal liability).