Confindustria has expressed, on a general level, a fairly critical assessment on the measure as not very concrete and incisive and based on an outdated conception of the PA-business relationship and the consequent system of administrative controls.

The approach and rationale on which the reform of the system of company audits should be based was therefore indicated, expressing clear opposition to the structure of the low risk level certification.

This system, in fact, for the purposes of control programming, does not value the indices of compliance of enterprises, but subordinates them - albeit on a voluntary basis - to a certification procedure for obtaining the so-called Certification Report, paradoxically resulting in an aggravation rather than a simplification.

The document also includes a detailed evaluations and proposalsin which the points of the scheme on which intervention would be desirable were indicated.