Setting aside legal obligations, the audit is an important factor in the evolution and in the growth process of a company: it’s aim is to express a professional and independent opinion on the financial statements and, when necessary, on consolidated financial statements. An audit also provides those, who use the financial statements, with reliable information verified by independent experts.

Moore BP Srl performs statutory audits in accordance with auditing standards adopted by the European Commission under Article 26, paragraphs 1 and 2 of Directive 2006/43/EC, implemented by Decree. No. 39 dated January 27th, 2010.

Our auditing services include:

  • mandatory audits – in Italian, German or English language – of (consolidated) financial statements
  • on-going verification of the reliability of the accounting system;
  • voluntary audits that are limited to specific areas of the financial statements (at the request of the client or the auditor of the parent company);
  • analysis and evaluation of the correct application of relevant accounting principles;
  • audits of reporting packages for Italian subsidiaries and/or affiliates of foreign companies, prepared in accordance with the Group handbook or according to IFRS/IAS guidelines.

Due Diligence and Special Transactions

Due Diligence work involves investigative procedures put into place in order to analyse the value and conditions of a company or a division of a company, primarily related to mergers, acquisitions, spin-offs or investments.

Our work in this area comprises the analysis of all information related to a transaction, particularly with reference to the corporate and organisational structure, critical success factors, potential risks, management and administrative procedures, and controlling of the financial data, in addition to all the relevant legal and tax aspects.

In particular, we perform:

  • due diligence related do mergers, acquisitions, spin-offs or investments in companies;
  • assessments of the reliability/feasibility of mid- and long-term business plans;
  • specialised support services related to the implementation of procedures required by Law 231/01.

Accounting Solutions

In addition to ordinary audit or due diligence activities we offer to our clients services related to the set-up of efficient accounting systems and procedures. In this context our professionals analyse the most suitable solution for any issue related to the organization and the structuring of the accounting and the reporting system.

We offer our clients the following services:

  • assistance in the preparation and drafting of consolidated financial statements; 
  • verification of the correct application of relevant accounting principles;
  • analysis of business models and identification of business risks; 
  • implementation of internal auditing systems and procedures (support for internal audits); 
  • strategic consulting for the implementation of proper accounting systems and procedures for intercompany transactions, in order to ensure proper data acquisition for consolidated financial statements.