Cassation: extension of the crime of unauthorized practice of a profession

1. The facts

   According to reports in Diritto e Giustizia and Guida al Diritto, the case originates from the activity of an individual who provided tax advice and managed accounting for several companies without being registered in the Roll of Chartered Accountants and Accounting Experts. The defendant did not limit himself to sporadic advice, but set up an organized professional structure complete with an office, secretarial staff, and letterhead, while handling the electronic filing of tax returns on a continuous basis. The prosecution argued that, although some of these activities were not strictly reserved by law, the manner in which they were conducted deceived the public regarding the possession of a professional qualification. Following convictions in the trial and appeal courts, the case reached the Court of Cassation. The decision is now final and confirms criminal liability for creating an objective appearance of professional legitimacy that did not exist.

2. 

   The rules at play

   1. Art. 348 c.p. (Unauthorized practice of a profession): punishes anyone who unlawfully practices a profession requiring special State authorization with imprisonment from six months to three years and fines ranging from 10,000 to 50,000 euros, while also ordering the confiscation of property used or intended to commit the offense.
   2. Art. 2229 c.c. (Exercise of intellectual professions): establishes that the law determines the intellectual professions for whose exercise registration in specific registers or lists is required.
   3. Art. 2231 c.c. (Lack of registration): provides for the nullity of the contract for professional services entered into by an unregistered person, barring them from bringing an action for payment of the services rendered.

3. What the jurisprudence says

   Case law from the Court of Cassation has clarified that the offense is established not only by performing reserved acts, but also through so-called characteristic acts. According to the United Sections orientation, the practice is unauthorized when non-reserved acts are carried out in a continuous and organized manner, creating the appearance of an authorized activity. The judges specified that the requisite criminal intent consists of the awareness of lacking the necessary authorization while intentionally leading third parties to believe in one's qualification. The setup of a professional firm (signage, letterhead, employees) is considered a decisive indicator of the offense, as it is designed to simulate the professional decorum typical of registered members.

5. Analysis drafted and verified with edit.legal

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8. What it teaches professionals

   1. Always verify that business names and form templates do not use terminology implying a protected professional title in the absence of official authorization.
   2. Avoid establishing organizational structures that mimic the operational methods and formal decorum of order-registered professional firms when offering non-reserved services.
   3. Bear in mind that risks are not merely criminal but also financial: the nullity of the contract under Art. 2231 c.c. prevents legal debt recovery against defaulting clients.
   4. Monitor statutory updates regarding non-regulated professions under Law no. 4/2013.

References: Articolo 348 Codice PenaleArticolo 2229 Codice CivileArticolo 2231 Codice CivileLegge 3/2018 (Legge Lorenzin)Legge 4/2013

Editorial oversight: Avv. Federico Papa·ICAMUpdated 2 November 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction