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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 (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.
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