Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


APPLIED ADVANCED ACCOUNTING
TECNICA PROFESSIONALE

A.Y. Credits
2023/2024 8
Lecturer Email Office hours for students
Silvia Cecchini at the end of the lessons by appointment
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Economics and Management (LM-77)
Curriculum: AMMINISTRAZIONE D'IMPRESA E PROFESSIONE
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

The course aims to provide students with the methodological and conceptual tools for carrying out the profession of chartered accountant and expert accountant in its various operational declinations towards both public, private and jurisdictional interlocutors, as required by legislation and as required by the various declinations of the professional activity itself. In the exercise of his profession, the chartered accountant performs both functions of public official and consultant of judicial bodies, he can be consultant of private and also public subjects. The course deals with the technical, business consultancy, tax, economic and legal aspects that pertain to the professional activity and proposes in-depth analysis also through the analysis and study of concrete cases. The profession today has evolved and the course takes into account the new roles that the chartered accountant is required to occupy and carry out

Program

Framework of the rules governing  the functioning of the profession of chartered accountant

Code of ethics

GDPR Privacy - Fulfillments  anti-money laundering.

Legislative Decree 231/2007 and subsequent amendments

Civil and criminal liability of the profession of chartered accountant

The activity of the Chartered Accountant in the evaluation of companies and  as drafter of company recovery plans in the new crisis code  in the judicial and extrajudicial fields

Tax obligations of the judicial liquidator

Sustainability and ESG factors: new opportunities for  accountants

Professional delegated for judicial real estate executions. and Judge Consultant in civil proceedings

Analysis and study of extraordinary transactions such as transfer, assignment, contribution, lease, merger, demerger, transformation, dissolution, liquidation in accounting, corporate and legal aspects

Bridging Courses

None

Learning Achievements (Dublin Descriptors)

Knowledge and understanding: at the end of the course students should have acquired the knowledge of professional ethics of the rules relating to the profession as well as the ability to fully understand the needs of their clients. Students must also have acquired flexibility in professional updating skills to maintain a high professional profile in a constantly evolving economic and social context, also acquired communication skills with the various interlocutors with whom they interface in carrying out their profession. The development of these attitudes will be achieved both with lectures and through analysis of practical cases and updated documents issued by the CNDCEC

Applied knowledge and understanding students must be able to apply the knowledge acquired in an appropriate and flexible way according to the rules of the national deontological and legal system, in order to find adequate solutions with respect to the requests made, providing advice in line with high professional standards required and updated, both for private and public interlocutors, and jurisdictional ones

Making judgments Students must be able to connect the knowledge acquired during the course and to deal with even complex operational problems autonomously and with their own judgment. In particular, this independence of judgment must be expressed through the acquisition of interpretative and analytical skills of the cases on which to express the advice and qualification of the relationship between facts of economic-corporate reality and the reference legal or economic norm, in so as to be able to identify, represent and solve problems within the existing legal and business science framework, in the awareness of the civil and criminal responsibilities that result from carrying out the professional activity

Communication skills: Students will have to acquire clear and effective communication skills, thanks to a good command of the vocabulary related to the topics covered during the course. In particular, deepen the legal and economic-business problems in the relationship both with other professionals and with customers private and public or in any case other interested parties. They must also possess the ability to illustrate the logical paths that lead to the solution of the problems posed, as well as the ability to convince and present arguments, even in discussions with other qualified subjects.

Ability to learn: Students will have to acquire basic skills and tools for constant updating of their skills; ability to understand the complexity of the economic, corporate and legal phenomenon; ability to autonomously follow the evolution of specific legislation. They must also acquire the study methods and essential skills for passing the state exam for qualification to practice as an accountant

Teaching Material

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

Supporting Activities

During the course  possible testimonials from professionals  on the organization of the professional studio and on the digital news related to the profession


Teaching, Attendance, Course Books and Assessment

Teaching

classroom-taught lectures

Attendance

not mandatory

Course books

L.Potito, Extraordinary operations in the business economy, Giappichelli Turin VI edition .2020 (excluding chap.IX

"The anti-money laundering" Guidelines from the CNDCEC website as updated on 23/5/2019

Code of ethics available on the CNDCEC website -

Regulation EU/2016/679 General Data Protection Regulation (GDPR) as documented by the Chartered Accountants Foundation April 2018

Slides of the teacher in blended area

Assessment

Final oral exam

 In the aforementioned discussion, the expected learning outcomes will be evaluated by formulating three or more questions.

The evaluation criteria and relative scores out of thirty are determined according to the following scale:

• less than 18: insufficient level of competence. The candidate does not achieve any of the learning outcomes foreseen in the point "knowledge and understanding";

• 18-20: sufficient level of competence. The candidate achieves the learning outcomes foreseen in the point "knowledge and understanding";

• 21-23: fully sufficient level of competence. The candidate achieves the learning outcomes foreseen in the points "knowledge and understanding" and "applied knowledge and understanding

-24-26: good proficiency level. The candidate achieves the learning outcomes foreseen in the points "knowledge and understanding"; “applied knowledge and understanding” and “independent judgment”;

• 27-29: very good level of proficiency. The candidate achieves the learning outcomes foreseen in the points "knowledge and understanding"; “applied knowledge and understanding”; “autonomy of judgement” and “communication skills”;

• 30-30 cum laude: excellent level of competence. The candidate fully achieves the learning outcomes foreseen in the points "knowledge and understanding"; “applied knowledge and understanding”; “autonomy of judgement”; “communication skills” and “ability to learn”.

For attending students only, the assessment method provides for an intermediate test that can be used for the purposes of the exam and the final grade, consisting of an oral presentation of the study of an extraordinary corporate transaction chosen by the student

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Additional Information for Non-Attending Students

Teaching

Individual study of the exam texts indicated, of the handouts prepared by the teacher and of the material present on the Moodle platform

During the course  possible testimonials from professionals  on the organization of the professional studio and on the digital news related to the profession

Attendance

Not mandatory

Course books

same as for attendees

Notes

« back Last update: 09/07/2024

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