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


A.Y. Credits
2016/2017 8
Lecturer Email Office hours for students
Silvia Cecchini

Assigned to the Degree Course

Economics and management (LM-77)
Date Time Classroom / Location

Learning Objectives

This course aims to provide students with the methodological and conceptual tools needed  in the profession of ‘Dottore Commercialista’ (Chartered Accountant in English); these may be called for to interact with both private and public  clients and offices or entities  existing in his/her jurisdictional area, including the skills required by the regulations currently in force.  Moreover important for students is familiarity with the professional services  considered to be inherent to the job.      

In the line of his/her duties the Dottore Commercialista acts as both a public official and consultant for the courts, and is furthermore a consultant for private individuals, as well as public and private firms. Thus, the technical and legal aspects that  Chartered Accountants must face, as well as those concerning business/tax   consultancy, are   central to the focus of this course.  Students who successfully complete this course will be able  to analyse, study and apply the concepts presented herein in a practical manner.  


Rules governing the profession of chartered accountant.

Professional Code of Conduct

Criminal responsability.

Behavior and duties under the anti-money laundering laws.

Methods of evalutatio of company.

Consultant in corporate crisis.

Accounting and economic analysis of transfer and sale of company  and also of transformation and liquidation of company.

Bridging Courses


Learning Achievements (Dublin Descriptors)

Successful completion of the course will require students to  sufficiently  apply the  knowledge and understanding they have acquired  to carry out the tasks required of chartered accountants.

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

Practical cases

Additional Information for Non-Attending Students

Course books

Author A.Montrone.A.Musaio, Capitale e operazioni straordinarie. La costituzione,i processi evolutivi e la fase terminale dell'impresa.Mc-Graw Hill Milano,2010 (Chapters : 2.3.4,

Edited by T. Pencarelli Le crisi di impresa. Diagnosi,prevsione e procedure di risanamento. Franco Angeli, 2013 (Chapter 3 )

Code of conduct of chartered accountant.

Slides uploaded by the instructor into the university  web-site


oral examination

« back Last update: 22/09/2016


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Università degli Studi di Urbino Carlo Bo
Via Aurelio Saffi, 2 – 61029 Urbino PU – IT
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