Il risk management nel settore della R.C. professionale: alcune evidenze empiriche per la professione del dottore commercialista

This research aims analyzing the professional liability for a chartered accountant, who has to have by law a professional indemnity insurance, in order to ensuring his clients an adequate indemnity for possible damages. By the indemnity insurance doesn’t mean to justify negligence of the professional insured, because he has to avoid or reduce mistakes and omissions as far as possible, otherwise he could lose or reduce the amount of compensation for his damages. In this study, after briefly analyzing the market of the professional indemnity insurance, we examine the key elements for evaluating professional liability and the main components of insurance contract for a chartered accountant. Then, we focus on the technical phase risk management and determination of pricing in this area. Finally, we highlight results of an exploratory empirical analysis about the typical professional mistakes of a chartered accountant and the consequent remuneration for damage.