Programma

a) Corporate advisor in support of civil, criminal and administrative litigation (forensic accounting):
(i) Corporate civil litigation: liability actions and estimation of damages; the fairness of the financial statements and ascertaining the "inappropriate" purposes of the accounting policies followed by the company (areas of the financial statements with greater technical discretion: goodwill, other intangible assets, the amortisation process, write-downs and contingent liabilities, voluntary revaluations, deferred taxation, shareholders' loans, purchases of goods and services from shareholders, errors in previous years). Examination of some civil litigation cases;
(ii) Corporate criminal litigation: misappropriation and simple and fraudulent bankruptcy. Examination of some criminal litigation cases;
(iii) Administrative litigation: antitrust proceedings; applications for suspension for serious and irreparable damage. Examination of some cases of administrative litigation.

(b) Corporate counsel in corporate management operations: ordinary and extraordinary:

Ordinary management:
(i) in corporate taxation (referral);
(ii) in accounting (referral);
(iii) in corporate compliance (referral);
(iv) in the accounting of special ordinary operations: financial statement pareristics (referral);
v) in the provision of advanced services as outsourcer (risk management, internal audit, external corporate audit) referral

Extraordinary management (main strategic, statutory, accounting and tax aspects):
(i) the sale of a business;
(ii) the contribution;
(iii) the merger;
(iv) the demerger;
(v) the business combination in the IAS/IFRS model;
(vi) the transformation;
(vii) ordinary liquidation;

c) The corporate advisor in support of corporate crisis and reorganisation situations: the instruments of corporate restructuring, judicial and extrajudicial. The role of advisor and certifier in corporate crisis.
i) The business crisis: from decline to insolvency;
ii) How to intercept and/or avoid the crisis: in-depth study on the appropriate organisational, administrative and accounting structures;
iii) Introduction to crisis regulation tools;
iv) The negotiated settlement of the business crisis: the practical test, the check list, the role of the entrepreneur and the role of the Expert;
(v) The simplified arrangement;
vi) The Agreements in execution of certified recovery plans: main features, the role of the business advisors, the content of the Plan, the role of the professional Attestor and the related judgments of truthfulness and feasibility, the sensitivity analysis;
vii) Debt Restructuring Agreements: main features, the role of the corporate advisors, the content of the Plan, the role of the professional Certifier and the related truthfulness and feasibility judgments;
(viii) Extended and Facilitated Restructuring Agreements;
(ix) The institution of the tax and social security credit settlement: main features and the role of the professional;
x) The liquidation and continuity composition with creditors: main features, the role of the business advisors, the content of the Plan, the role of the professional attesting officer and the related truthfulness and feasibility judgments, the role of the professional in case of request for predeductibility of new financing and payment of strategic creditors, the role of the professional in case of non full payment of privileged creditors.

(d) Special part: special cases of company valuation.

Testi Adottati

During the course, professors will provide bibliographical indications and additional support material via the course's Teams platform (access to the platform may require prior registration via moodle).

Modalità Frequenza

in-presence

Modalità Valutazione

A final written test is scheduled. Depending on the outcome of the written test and at the sole discretion of the lecturer, the oral test may be excluded, optional or compulsory.