摘要：Accountability is crucial to Not-for-Profit-Organizations (NPOs) and Public Sector Entities. In this perspective, the Italian accountancy profession, represented, until 2007, by Consiglio Nazionale dei Dottori Commercialisti (CNDC) and Consiglio Nazionale dei Ragionieri (CNR), and since then by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, has played a significant role. This paper specifically aims at illustrating the main accounting practices recognized by the Italian accounting profession with reference to the mentioned entities, not finalized to profit. As far as NPOs are concerned, the CNDC had appointed an ad hoc "NPOs Committee", which enacted a set of accounting recommendations, intended to provide professionals and stakeholders with technical guidelines concerning financial and social reporting as well as audit procedures. These requirements - which can be adopted on a voluntary basis - are the first example, at a national level, of technical documents concerning NPOs. This document illustrates both the current activities undertaken by CNDCEC and the expected future developments. As to the Public Sector, the accountancy profession is an active member of the most authoritative local and international Boards. CNDCEC has thereby the possibility to give its contribution to the development of the International Public Sector Accounting Standards. Some final considerations are dedicated to the role that financial and social reporting can play in the development of non-profit oriented entities.
