In recent years, reform of Healthcare accounting systems required that new standards be adapted. This reform known as "certificabilità" introduced by the Ministry of Health is designed to standardize an accounting model for all Regions with the requirement of audit. The paper sets forth the three-year project prepared by Regions removing organizational, accounting and regulatory barriers of Regional Healthcare Systems in order to achieve the standard proposed. The plans drawn up by the Regions are recognized as requirements for the introduction of audit over financial statements. The analysis of these documents shows the evolutionary framework of the governance over the Health Care expenditure in Italy and the picture of its accounting and administrative regional systems.
Keywords: Audit, accounting, healthcare