Auditing

Auditing offers a definite added value to the company:

  • provides shareholders, directors, auditors and managers with independent and qualified feedback on the adequacy of administrative procedures, the reliability of accounting data and their compliance with statutory and tax requirements;
  • is an important opportunity for the company's administrative staff, who generally have less opportunity than others to measure themselves against the outside world, to exchange views and update their professional skills;
  • is a good business card in relations between the company and other economic actors (banks, suppliers, customers, stock exchanges, etc.), which transforms the balance sheet from a legal obligation into an effective means of communication;
  • is a valuable support in the event of any future extraordinary operations (acquisitions, mergers, etc.).

Experience has taught us that only a relationship based on mutual cooperation, while preserving our independence, can generate those benefits that turn the cost incurred for auditing into a real investment. 
It is therefore our constant concern to ensure the availability of the partner and a high level of continuity of the team, in order to be able to plan the intervention taking into account the operational needs of the company, asking only for the information and data strictly necessary to carry out our task. 

Sustainability Review

Our ESG reporting services offer:

1. For (unlisted) SMEs:
Voluntary Reporting (VSME)
* It is an opportunity to achieve voluntary ESG reporting, even in the absence of regulatory requirements, but which meets the demands of customers and other stakeholders.
* Development of standards-compliant ESG reports: drafting of reports on metrics relevant to the company and its stakeholders, adopting the indicators provided by recognised standards.
* Alignment with European standards - European Sustainability Reporting Standards (ESRS) VSME version - to ensure that ESG information is accurate, transparent and compliant with regulations.

2. For Large and Listed Companies:
Mandatory Reporting
* Fully compliant with regulatory standards (Corporate Sustainability Reporting Directive - CSRD and ESRS reporting standards).
* Development of detailed ESG reports, with a focus on metrics relevant to investors and key stakeholders, using indicators from recognised standards (ESRS, GRI, ISSB, depending on the relevant markets and legal requirements).

Organisation Services

Organisation services we offer:

  • design of the internal control and reporting system for understanding and guiding the company (liability shield Legislative Decree 231/2001 and Law 262/2005);
  • design of the monitoring system of the administrative function to allow the evaluation of the adequacy of the resources dedicated and the measurement of the efficiency of the tasks performed by each employee;
  • analysis of internal procedures to assess their reliability, effectiveness and efficiency;
  • support to Internal Auditing or the Supervisory Board. 

Assurance Services

Our Services of assurance:

  • ESRS sustainability reporting required by the CSRD;
  • voluntary VSME sustainability reporting;
  • analysis of the reliability of individual balance sheet items, interim statements and budgets;
  • due diligence in support of company acquisitions, as a tool to provide the potential buyer with an X-ray of the company and useful information for value estimation;
  • assistance in pathological phases of the company and in periods of administrative and accounting disarray, to provide the necessary support for corrective actions and for the possible reconstruction of accounting data;
  • audit at subsidiaries, if the parent company prefers to engage independent professionals;
  • investigation of possible fraud (managing big data to prevent corruption risks).a for proper management. 

Other services

Other services:

  • preparation of the Group's consolidated financial statements;
  • design of data collection packages for the preparation of consolidated financial statements and related Group Accounting Manual;
  • support for IAS/IFRS transition;
  • drafting of interim financial statements;
  • budget analysis of competitors;
  • training courses on administrative organisation and internal control;
  • participation in inventory operations, to ensure the substantial adequacy of the procedures followed and the reliability of the results obtained;
  • support for the implementation of sustainability reporting and integrated budgeting; 
  • ESF audits (e.g. Horizon 2020);
  • asseveration PEF - Economic and Financial Plan (e.g. Project Financing);
  • symptomatic analysis of accounting records to highlight the possible presence of fraud, irregularities and subsequent in-depth analysis;
  • economic-financial, organisational-accounting due diligence;
  • agreed-upon procedures through specific audits of certain areas of the financial statements or the internal control system;
  • performance of impairment tests;
  • issuance of the Share Exchange Ratio opinion pursuant to Article 2501-sexies of the Civil Code.
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