• Legal Audit (mandatory audit) of annual financial statements and consolidated financial statements;
  • Voluntary Legal Audit of annual financial statements and consolidated financial statements;
  • Limited Legal Audit, focused on specific voices of the Financial Statement
  • Complete or limited Audit of the reporting package prepared on the headquarters’ accounting standards to consolidate the Group
  • Assistance to the Supervisory Board for legal audit procedures and periodical controls related to regular bookkeeping (in case Legal Audit is assigned to the Supervisory Board)
  • Agreed Audit Procedures ("agreed upon procedures") on specific voices of the financial Statement
  • Fairness opinion on shares or prices for new shares
  • "Fairness opinion" for the Board of Directors related to shares in extraordinary operations (mergers, divisions)
  • Reports in quality of Expert as laid down by the legislation in force
  • Budget and Business Plan asseveration

Economic-financial perspective plans analysis.

Accounts Due Diligence aimed to analyze the adequacy patrimonial and economic values of the company or branch under acquisition.

Financial Due Diligence aimed to identify the economic/financial perspectives of the company or branch under acquisition (reasonableness and sustainability of the business plan) as well as potential risks and liabilities).


Legal Audit for Financial Statements is the most requested service and it is prepared based on the activities indicated in art. 14, comma 1 of Legislative Decree 39/2010:

  • By presenting a report that expresses a judgment on the Financial statement and on the consolidated statement
  • By controlling the regular accounting reports and the correctness in the accounting records

Apart from the mandatory nature of the assignment conferred to the Audit firm, this analysis faces the increasingly necessity to provide more transparent and specialized information to partners, creditors, and to the market in general.


Our experts’ competences and technical experiences, that go beyond the mere Legal Audit activities, can face and solve every client needs.

Our further services, always in the respect of the Independence requirement as well as the professional incompatibility rules are:


  • Assistance in the application of IAS/IFRS
  • Analysis of the standards used
  • Evaluation of the impacts of a future IAS/IFRS application
  • Management of the conversion process
  • IAS/IFRS Financial Statement preparation and information notes.
  • Assistance and resolution of accountancy discrepancies
  • Assistance during Financial Statement preparation
  • Assistance during reporting package prepared for the Headquarter
  • Assistance during Consolidated Financial Statement preparation:
  • Consolidation manual
  • Assistance for data and instructions collection
  • Consolidated Financial Statement and explanatory note
  • Analysis and rationalization of Administration, Finance and Verification
  • Project and adjustment of the Chart of accounts
  • Accountancy manuals predisposition
  • Re-organization of the Financial Statement closure process
  • Administrative and Accountancy functions outsourcing
  • Training for personnel

PRevisione is an audit firm registered in the Statutory Auditors Register of the Ministry of Economics and Public Finance. The partners are all auditors for listed industrial and insurance companies, associations, foundations, pension funds and health-care funds of national importance.


PRevisione s.r.l.
c.f./p.i. 02604560348

Parma offices:

Via Abbeveratoia, 63/A
43126 Parma
Telefono: +39 0521 039722

Rome offices:

Via Flavio Domiziano, 3
00145 Roma
Telefono: +39 06 5717141

Milano offices:

Via San Vittore al Teatro, 3
20123 Milano
Telefono: +39 02 39297882

Busseto offices:

Via Paganini, 16
43011 Busseto Parma
Telefono: +39 0524 97953

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