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CNDCEC: NESSUN DUBBIO SULLA VALIDITà GIURIDICA DEL LIBRETTO DIGITALE


Con il Pronto Ordine n. 234/2017 il Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili del 27 novembre 2017 ha risposto ad un quesito presentato dall'Ordine di Padova circa il progetto di digitalizzazione del libretto di tirocinio, da realizzarsi attraverso la dematerializzazione del documento e l'utilizzo delle firme digitali da parte dei soggetti chiamati in causa. L'Ordine di Padova ha inoltre fatto presente di voler fornire ai tirocinanti un dispositivo di Firma digitale ed un indirizzo PEC ed ha richiesto, infine, di esaminare la validità dell'utilizzo del formato digitale in caso di trasferimento e sotto il profilo dell'apposizione di firme multiple apposte sullo stesso libretto in momenti diversi. In risposta al quesito Il CNDCEC ha chiarito che la scelta dell'Ordine di Padova di "dematerializzare" il libretto del tirocinio e della sua formazione progressiva "appare coerente" sia "con l'impostazione generale" (tutte le PA sono tenute a sviluppare processi di digitalizzazione, grazie ad una vera e propria riorganizzazione strutturale e gestionale, finalizzata a semplificare i procedimenti amministrativi, le attività gestionali, i documenti, le modalità di accesso e presentazione delle istanze) sia "con le prescrizioni del CAD in materia di formazione dei documenti originali con modalità informatiche." Quindi, "non vi sono dubbi sulla validità giuridica del libretto digitale ove vengano adottate misure conformi alle regole tecniche in materia di formazione, gestione e sottoscrizione del documento digitale." Fonte: http://www.cndcec.it
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