Chi è il commercialista
Tempo di lettura: 2 minuti

Ho pensato di trascrivere in questo blog alcuni personali spunti di riflessione sulla figura del commercialista e sul ruolo che questi riveste agli occhi dei più.

Come viene visto oggi il commercialista? Quale è realmente il compito, il ruolo di questa particolare figura tanto amata e nel contempo tanto detestata da molti?

Dopo anni di studi e di continui aggiornamenti mi accorgo a malincuore che nell’immaginario collettivo il dottore commercialista altro non è che “l’addetto al calcolo delle imposte che il contribuente dovrà versare“, “a volte quasi un piccolo succhia sangue che con la mano protesa in avanti fa i conti per se e per gli altri”.

Da colleghi più anziani si sente spesso dire “i tempi non sono dei migliori” riferendosi agli ultimi lustri “le difficoltà economiche contribuiscono ad annebbiare la mente e la gente (riferendosi ai clienti/assistiti) non sono capaci di vedere comprendere e apprezzare ciò che siamo nella realtà“.

Beh, io non credo che sia solo questo il problema. Tale visione un po’ distorta della figura del dottore commercialista dipende solo da chi la osserva? Oppure c’è dell’altro?


Questa citazione mi invoglia a riflettere aprendomi la mente…se il dottore commercialista si limita solo a comunicare ai singoli contribuenti quanto debbano pagare ogni mese non può che essere “colui che calcola le imposte“.

Ma se iniziasse a comunicare bene al proprio cliente la sua vera professione, LA CONSULENZA, ponendosi come colui che risolve le problematiche dell’impresa, profondo conoscitore delle aziende, allora egli inizierebbe di nuovo ad essere visto come “il dottore commercialista“.

Altre professioni ci sono da esempio: il medico non viene di certo visto come “colui che compila le ricette“.

Perché c’è stata una simile involuzione almeno sotto il profilo formale (ciò che trapela all’esterno)? Bisogna fare in modo che il ruolo del commercialista riacquisti rilevanza, riprenda splendore oggi più che mai, essendo tale figura di fondamentale importanza e utilità per la ripresa economica e sociale dei core business aziendali.

Il dottore commercialista è un laureato in economia e commercio che, dopo un periodo di tirocinio professionale, ha sostenuto, superando, l’esame di abilitazione per l’esercizio professionale. Il dottore commercialista è un professionista con ampie conoscenze e competenze in materie economiche, aziendali, giuridiche, le sue conoscenze e competenze sono in continua evoluzione. Il Commercialista dedica parte delle sue giornate anche alle attività di studio e aggiornamento per poter fornire risposte precise e puntuali ai suoi clienti.


E’ la prima persona con cui si confronta l’imprenditore, quando ha “fiutato” un nuovo affare, quando inizia a comporsi una idea di un progetto imprenditoriale. E’ colui che ne cura la nascita, la crescita, cerca soluzioni per affrontare le difficoltà e, nei casi più gravi, quando qualsiasi tentativo risulti vano, assiste l’azienda accompagnandola alla “morte”.

L’attività di dottore commercialista è una attività di consulenza a 360°.

Accanto alla tradizionale consulenza fiscale deve coesistere la consulenza aziendale specifica, orientata alla gestione strategica ed operativa della azienda. Il commercialista è contemporaneamente fiscalista, consulente finanziario, consulente aziendale, consulente marketing.

“Mio Padre si compiaceva di dire che nella vita si ha bisogno di tre cose: un buon dottore, un prete indulgente e un bravo contabile”. (Liam Neeson in “Schindler’s List)


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