Audit and assurance
Audited financial statements strengthen relationships with shareholders, banks, public bodies and foreign parent companies. We audit under ISA Italia standards, with the engagement partner involved at every stage.
When we can help
- The company has exceeded the thresholds that make an auditor mandatory.
- Shareholders, lenders or a buyer ask for audited financial statements.
- A foreign parent company requires an audit of the reporting package.
- A public body or funding call requires checks on accounts or financial statements.
What we do
- Statutory audits of companies other than public-interest entities
- Voluntary audits for private companies and public bodies
- Reviews of financial statements and interim accounts
- Audits of reporting packages for international groups
- Agreed-upon procedures
- Limited assurance on sustainability and social reports
- Support to boards of statutory auditors and auditors in documenting their work under ISA Italia
How we work
We start from an understanding of the business and its risks, plan proportionate procedures and document the work on the Digit Audit platform. Issues are discussed with management during the engagement, not only when the report is signed.
Reference framework
Frequently asked questions
When must an Italian S.r.l. appoint an auditor?
When it must prepare consolidated accounts, controls a company subject to statutory audit, or has exceeded for two consecutive years at least one of these limits: €4 million total assets, €4 million revenue, 20 average employees (Article 2477 of the Civil Code). The obligation ends after three consecutive years below all limits.
How long is a statutory audit engagement?
The engagement is approved by the shareholders’ meeting, on a reasoned proposal from the supervisory body where there is one, and lasts three financial years.
Tell us about your engagement.
A partner will reply in person to arrange a first meeting, at your premises or online.