External audit and control

Auditing firm

The external audit of the accounts is entrusted to a specialized auditing firm, which is appointed, after the Board of Statutory Auditors has made a grounded proposal, by the Shareholders' Meeting. The external audit of Enel's financial statements and the Group's consolidated financial statements is entrusted to KPMG S.p.A. The assignment was awarded to such firm by the ordinary Shareholders' Meeting of May 16, 2019, upon proposal of the Board of Statutory Auditors, for the fiscal years from 2020 until 2028.


Judge of the Court of Auditors

Pursuant to Law N. 259 dated March 21, 1958, the Court of Auditors oversees the financial management of Enel, availing itself for this purpose of an appointed magistrate.
This role is performed by the delegated judge Francesco Petronio, who was appointed by the Council of the Presidency of the Court of Auditors in November 2020 with effect from January 1st, 2021.
The Court of Auditors presents an annual report on the results of the oversight performed to the Presidency of the Senate and to the Presidency of the House of Deputies. 
For more information on the activities of the Court of Auditors, please refer to: www.corteconti.it.

Last update: January 12, 2021