La disciplina delle carriere e delle funzioni della Corte dei conti alla luce della riforma del 2026: profili costituzionali e sistemici

This article examines the reconfiguration of the Italian Court of Auditors considering the 2026 reform, focusing on the constitutional and systemic implications of changes to its organisational structure, career framework and functional balance. Starting from the traditional model grounded in the unity of jurisdictional function and the internal independence of accounting magistrates, the paper reconstructs the evolution of the Court’s institutional role under Law no. 20/1994 and critically assesses the transformative impact of the recent legislative intervention. The 2026 reform is analysed not merely as a technical adjustment of administrative liability, but as a structural redefinition of the relationship between jurisdiction, control, and advisory functions. Attention is devoted to the risks associated with the progressive integration of functions, the centralisation and verticalisation of prosecutorial powers, and the potential emergence of a de facto separation of careers. These developments are evaluated against constitutional principles, especially judicial independence (Art. 107 Const.), separation of powers and the requirement of impartiality. The article further explores the rearticulation of administrative liability, including the restrictive redefinition of “gross negligence”, the introduction of quantitative caps on damages, and the enhanced role of advisory opinions with exculpatory effects. These elements contribute to a shift from an ex-post accountability model to a preventive and legitimising framework, with significant consequences for the effectiveness of financial oversight. The paper argues that the reform risks transforming the Court of Auditors from a jurisdictional body safeguarding public finances into a consultative actor, embedded within administrative decision-making. Ultimately, the constitutional compatibility of the reform will depend on its implementing measures, particularly whether they preserve the balance between administrative efficiency and public accountability embedded in the Italian constitutional order.