The course aims to provide students with the methodological and conceptual tools for carrying out the profession of chartered accountant in its operational declinations towards clients, public, private and jurisdictional interlocutors, both for what is required by the legislation and for what concerns the services performed in the professional practice and specific competence of the function. The chartered accountant in the exercise of the profession also performs the functions of a public official and a consultant for judicial bodies, is also a consultant to private individuals in public and private companies, therefore the technical, legal and economic, commercial and tax aspects of the profession are object of analysis, study and practical verification and where it is necessary to deepen it.

Framework of the rules governing the functioning of the profession of Chartered Accountant.

Code of Conduct. Criminal liability. Accomplished on the basis of the anti-money laundering regulations pursuant to Legislative decree n. 231/2007 and subsequent amendments

The activity of the chartered accountant with particular reference to business valuation: notion of economic capital.

Classification methods. Evaluation methods. The chartered accountant as a consultant in the management of the business crisis. Business reorganization plans.

Realization of extraordinary operations:  transfer, conferment, rent, merger, demerger, transformation, dissolution, liquidation: accounting and business approach. Functions of the profession with details of: Bankruptcy Trustee Judicial Commissioner - operational and fiscal functions / Professional delegated to judicial real estate executions e member O.d.V.

Adequate knowledge of the basic categories for facing and carrying out the profession Essential skills for passing the state exam for the qualification to practice the profession

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

frontal lessons

Course books

Accountant code of ethics Legislative decree n. 231/2007 and subsequent amendments

Montrone.A.Musaio, Capitale e operazioni straordinarie. La costituzione,i processi evolutivi e la fase terminale dell'impresa.Mc-Graw Hill Milano,2010 (Capitoli : 2.3.4,6.8.10.12.17.19.20.22.28.30)

slides of teachers on blended area