Audit :

Fidital strongly believes that an efficient, effective and fast audit activity can be carried out not only by simply applying the principles and rules of the profession, but also by relying on a system of clear values and professional talents, shared by all those involved in the individual processes.

Our activites are characterised by a ‘top-down’ approach, based on an in-depth knowledge of the company and the market in which it operates, its business risks and the control tools used to monitor company performance.

Fidital adopts a methodology and approach in line with international auditing standards (ISA Italia) and is subject to quality controls by CONSOB, the Italian securities market supervisor.

The following audit and assurance services are performed:

• statutory audit of accounts, required by Legislative Decree 39/2010, for private companies and Public Interest Entities and Entities subject to the “Intermediate Regime” (Enti Sottoposti a Regime Intermedio);
• auditing of annual and consolidated financial statements and balance sheets prepared in accordance with Italian and international accounting standards;
• auditing of interim financial statements and half-yearly reports for internal and external information purposes;
• auditing of reporting packages prepared by companies belonging to national or multinational groups as part of the preparation of consolidated financial statements;
• auditing of reporting packages prepared in accordance with US GAAPs;
• issuing fairness opinions on share exchange ratios or issue prices of new shares with the exclusion of pre-emptive rights.

We also assist our clients by providing solutions to accounting and administrative issues, such as

• issues related to specific accounting techniques
• preparation of consolidated financial statements;
• transition to IAS/IFRS and the preparation of financial statements in accordance with international accounting standards;
• analysis and preparation of charts of accounts, procedures and accounting manuals.