The course aims to provide students the main operative instruments required to be chartered accountant, developing in particular the issues related to auditing as well as to the technical and professional deontology. The course deals with the main operations of extraordinary finance analysed from the civilistic-accounting and fiscal point of view.

Knowledge and understanding: The student will have developed the ability to understand and know how to use the main operational tools necessary for carrying out the professions of accounting expert and chartered accountant and in particular those relating to issues relating to corporate auditing, extraordinary finance operations and professional ethics. Ability to apply knowledge and understanding: The student will be able to interpret and apply the concepts acquired to real business cases in the exercise of the profession or in business consulting. Autonomy of judgment: Through the use of the methodologies acquired during the course, the student will have acquired skills in analyzing problems and identifying the information necessary for their solution. Specifically, critical thinking, problem solving, self-management, teamwork, relationship and communication skills will be adequately developed, which enhance and make the disciplinary skills more usable. Communication skills: At the end of the course the student will be able to master, with adequate terminological precision, the technical-economic vocabulary of the subject. The student will learn to put these communication skills into practice in different contexts, adapting the vocabulary using the reference interlocutor, thus acquiring additional rhetorical and argumentative skills, essential for their professional career. Learning skills: The knowledge acquired during the course will allow the student to autonomously understand and interpret the typical problems of professional technique, ethics and corporate auditing. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed independently and to undertake the various post-graduate professional training courses.

PART ONE Business combinations and liquidation company. Accounting for business combinations. Presentation of business combinations in the annual report. The civil and tax rules of business combinations and liquidations of companies. PART TWO The CNDCEC - National Council of Professional and Expert Accounting: Legislative Decree June 28, 2005 n. 139. Basics of professional deontology PART THREE Statutory audit: Legislative decree N. 39, of 27 January 2010 modified by D.Lgs 135/2016 that introduced the Directive on statutory audit 2006/43/CEAnalysis of an International Auditing standard

GG. Savioli, Le operazioni di gestione straordinaria, Giuffrè, Milano, 2012. L. Cadeddu, A. Portalupi. La revisione legale dei conti. I nuovi principi di revisione ISA Italia, pianificazione e gestione del rischio, procedure e prassi operativa, incarichi speciali. Gruppo24Ore (5 edizione 2019). Chapters 1, 2 and 4. Documents issued by CNDCEC. Other teaching materials (slides and readings) will be shown and distributed by teacher during the course.

The lessons will be held alongside the theoretical aspects exercises practical, aimed to apply the concepts operationally exposed.

The student's assessment will be structured as follows: · Final exam: 100% of the final grade. It tests the sale, transformations and liquidation operations as wesl as the auditing concets and standards. The fnal exam consists of an oral test during which the student will have to demonstrate knowledge of the theoretical notions of teaching, knowing how to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. Failure to achieve a score of 18/30 will result in failure to pass the exam.

The assignment of the final dissertation will be based on an interview with the lecturer in which student will explain a specific topic he wants to study. A particular mark is not requested for the assignment of the final dissertation.