TFL Vsebine / Revija SIR*IUS

Amendments of the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act ZFPPIPP-H and the Role of the Auditor

V prispevku so predstavljene temeljne rešitve predlagane novele ZFPPIPP-H, s poudarkom na vprašanjih, ki so bolj povezana z delom in vlogo revizorjev in računovodij. Novela H je nastala predvsem zaradi potrebe po implementaciji Direktive o prestrukturiranju in insolventnosti. Poleg implementacije direktive je predlagatelj pripravil še spremembe, povezane z ugotovljeno neustavnostjo zakona, in nekatere druge spremembe, za katere je ocenil, da jih je treba ali dobro upoštevati v tej noveli. Čeprav ima predlagana novela 141 členov, v resnici ne predstavlja celovite reforme in pravzaprav mestoma postavlja več novih vprašanj, kot ponuja rešitev.

This article provides an overview of the fundamental solutions proposed in the proposed amendment to the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (ZFPPIPP-H), with a focus on issues related to the work and role of auditors and accountants. The amendment primarily stemmed from the need to implement the new directive on restructuring and insolvency. In addition to the directive implementation, the proposer also introduced changes to address the identified unconstitutionality issues within the law, and other amendments deemed necessary or beneficial within the scope of this novel. Despite comprising 141 articles, the proposed amendment falls short of a comprehensive reform and, in fact, raises more new questions than it offers solutions.