- Publications


September 2011

Consultation of guidelines for the organisation of Board of Auditors in charge of the statutory audit

AUTHORS: Study group: Daniele Bernardi (Committee Chairman), Claudio Badalotti, Angelo Fiori, Gaspare Insaudo, AnnaMaria Magro, Marco Rescigno, Mario Difino
PUBLISHING COMPANY: Commissione Controllo Societario Milano

DESCRIPTION: Response to consultation on the document: “Guidelines for the organisation of the Board of Auditors in charge of the statutory audit.”

May 2011

Observations on code of conduct

AUTHORS: Marco Rescigno, Roberta Battistin, Corporate Control Consulting Committee - ODCEC of Milan. Study group: Daniele Bernardi, Gaspare Insaudo, Marco Rescigno, Roberta Battistin, Prof. Albero Nobolo, “Bicocca” University of Milan.
PUBLISHING COMPANY: Commissione Controllo Societario Milano

DESCRIPTION: Observations on the document “Code of Conduct of Board of Auditors, standards no. 9 to 11” of 16 March 2011, in response to the consultation opened by the CNDCEC for their final status.

Year 2010

Audit Reform in Italy

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Quaderno Scuola di Alta Formazione Milano

DESCRIPTION: Audit reform in Italy: First analysis of Leg. Decree no. 39/2010.

Year 2010

Supervision and control of the consolidated financial statements of a corporate group

AUTHORS: Marco Rescigno

DESCRIPTION: Consolidated financial statements have always been considered the main tool to provide the necessary information on the management performance of corporate groups.
Different definitions can be given to the consolidated financial statements, which in most cases are defined as “second level” documents.