La professione economica giuridica, tra libero mercato e tutela della fede pubblica

Occorrerebbe un monito del tipo “… ricordati che sei un dottore commercialista!” per mantenere sempre vigile la consapevolezza di appartenere ad una Categoria professionale che, contro ogni genere di autolesionismo e grazie alla caparbietà di pochi, tenta di affermare il proprio ruolo e le proprie prerogative, superando l’immagine che noi stessi abbiamo contribuito ad accreditare.

Se ci soffermiamo sullo sviluppo della professione giuridico-economica avvenuto negli ultimi anni, possiamo osservare come esso, accanto ad una sempre maggiore qualificazione e ad una stretta identificazione della figura del Dottore Commercialista con i bisogni delle imprese e del mercato in generale, abbia determinato anche, in alcune aree del Paese, delle differenziazioni strutturali che hanno indotto una diversa percezione del ruolo che il professionista economico svolge.

La figura del Dottore Commercialista si è andata sviluppando in uno all’evolversi del sistema delle imprese e si è sempre più strutturata in relazione ai crescenti bisogni indotti o prodotti dalle interconnessioni tra gli attori del sistema economico: imprese, P.A., sistema creditizio, mondo del lavoro, ecc. Tale sviluppo ha fatto sì che le competenze contabili e fiscali, sempre fondamentali nelle nostre conoscenze, non siano più sufficienti a coprire lo spettro consulenziale di cui le aziende hanno bisogno.

Chi avrebbe immaginato, qualche anno fa, di dover affrontare problematiche legate alla privacy, all’antiriciclaggio, piuttosto che ai modelli organizzativi per la responsabilità degli Enti.

Il Dottore commercialista accompagna, quindi, l’evoluzione delle imprese e dell’economia, nel pubblico e nel privato. Per fare ciò, ha bisogno di sapersi riposizionare continuamente, anticipando i bisogni e ponendosi sia come risolutore, che come precursore rispetto ai possibili aspetti, anche patologici, dei bisogni aziendali.

Le competenze, però, per quanto ampie ed approfondite, non esauriscono i requisiti che la figura del Dottore commercialista deve possedere per dirsi tale. Qualsiasi altro soggetto esperto, e ve ne sono di accreditati e non, può esercitare attività consulenziali senza che – purtroppo – debba necessariamente appartenere alla nostra Categoria professionale: dalle consulting delle società di revisione, agli esperti tributari, per finire con gli insegnanti e i marescialli in pensione.

Tutti questi ulteriori pretendenti possono, a volte con diritto, rare volte con merito, esercitare una funzione consulenziale di eccellenza; possono competere nei segmenti più o meno sofisticati dell’assistenza finanziaria, fiscale, organizzativa; possono anche fregiarsi del titolo di “esperti”, ma una cosa non possono farla: non possono essere garanti della fede pubblica. Non possono, cioè, meritarsi quella prerogativa che appartiene alle professioni per le quali viene esercitato un controllo da parte del Ministero della Giustizia. Non è cosa da niente, è il comune denominatore che deve farci sentire l’”appartenenza” ad una categoria che, sebbene priva di prerogative esclusive, ha la missione di concorrere alla tutela della fede pubblica in ogni processo di sviluppo delle imprese e del mercato.

A tale finalità deve essere orientata la nostra formazione, i nostri comportamenti verso l’esterno, il nostro cammino professionale, il nostro esempio verso i tirocinanti. Che non sia la mera convenienza economica a condizionare le nostre scelte, ma le regole deontologiche del nostro Ordine! Solo così potremo evitare il perdurare della considerazione che, da un lato, ci fa vedere, con angoscia, come colui che fa pagare le tasse, dall’altro, con sospetto, come chi aiuta ad evaderle.

Solo col nostro comportamento e non con le pretese di attribuzioni di esclusive, solo con la consapevolezza dell’appartenenza ad un Ordine che tutela la dignità dei suoi iscritti mostrandosi esso stesso degno di riguardo, potremo essere additati come i professionisti più adatti a svolgere funzioni di garanzia verso i terzi.

Allora, occorre lo sforzo corale di tutti, dal singolo Professionista, all’Ordine professionale locale, al Consiglio nazionale, fino a tutte quelle forme di aggregazione tese a tutelare ed accrescere l’immagine e l’identità del Dottore commercialista. Perché al rischio che non si riesca ad accreditare la nostra Professione come merita, si affianca quello, se vogliamo, peggiore, di lasciare spazi a chi, solo grazie ad operazioni di marketing, riuscirà nell’intento di trasformare la professione in un servizio. 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  1. alfredo

    l’articolo e’ troppo bello ma come si fa a passare dalle parole ai fatti? hai mai visto come operano i tuoi colleghi??? e sono tutti regolarmente iscritti!

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