Model 231 and Code of Ethics | PwC TLS

TLS Associazione Professionale di Avvocati e Commercialisti| Organisation and Management Model pursuant to Legislative Decree 231/01

On 18 December 2023, the Management Committee of TLS Associazione Professionale di Avvocati e Commercialisti approved an updated version of its Organisation and Management Model, adopted pursuant to the provisions contained in Legislative Decree 231/01 (so-called "Model 231").

Consistent with what is expected by the reference legislation, a specific Supervisory Body is identified, which is responsible for:

  • supervise the effectiveness of the Model (which takes the form of verifying the consistency between the actual conduct and the established Model);
  • monitor the adequacy of the Model (i.e. its actual capacity to prevent, in principle, unwanted conduct);
  • analyse the maintenance over time of the soundness and functionality requirements of the Model;
  • report the opportunity to update the Model, making specific suggestions in the event that the analyses carried out make corrections and adjustments necessary, and take care of the related follow-up.

Any communications to the Supervisory Board may be made through the ordinary mail address "Organismo di Vigilanza PwC TLS, Piazza Tre Torri 2 - 20145 Milan", or through the dedicated mailbox it_odv.tls@pwc.com".
 

A special internal channel (Click here to visit Whistleblowing Channel) has been set up for making reports relating to the commission or attempted commission of offences covered by Legislative Decree 231/01, as well as to violations (or alleged violations) of the provisions contained in the 231 Model adopted by the Firm.

General part of the Organisation and Management Model pursuant to Legislative Decree 231/01

Code of Ethics