Legislative Decree No. 15 of 2021 regarding external auditors, laid down the procedures and conditions to register persons (audit firm owners, partners, or employees) that practise auditing in the Auditors' Register, which is maintained by the Ministry of Industry and Commerce 

No person may practise auditing in accordance with the articles of this law whether for their own account or at audit firms, unless their name is registered in the auditors' register, which is maintained for this purpose at the Ministry of Industry and Commerce .