ACCA, July 2009 (3rd edition). A joint study by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and ACCA. This booklet has been prepared as an introduction to the basic elements of company law in the UK and Italy. It will, hopefully, prove of interest to accountants and businesspeople with cross-border interests as well as to other students of European company law.