Insights
Short technical notes on statutory audit, restructuring, governance, public healthcare and cooperatives. A new note every month.
Value through quality: when compliance is not enough
ISQM Italia 1, ISQM Italia 2 and ISA Italia 220: why a compliant system of quality management does not, on its own, guarantee an audit that creates value for the company and its stakeholders.
Expiry of the statutory audit engagement: the prorogatio question
Term of engagement, reappointment and continuity of the accounting audit: what Legislative Decree 39/2010 and the Italian Civil Code provide, and how to avoid an audit gap.
Italian S.r.l.: when appointing an auditor is mandatory
The thresholds in Article 2477 of the Civil Code, how they are measured, when the obligation ends and what to expect in the first audit year.
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