Revisione della contabilità condominiale

Law no. 220/2012 introduced the possibility of appointing “an auditor to verify the condominium accounts.

In the event of problematic situations between condominium owners and the administrator, such as cash shortages or missing receipts, our professionals intervene promptly. Specifically , we can assist you throughout the entire audit process to clarify financial management. We also undertake targeted interventions following unreliable financial statements or missing expense documentation. At the same time , we handle more serious cases, such as the possible misappropriation of condominium funds. Consequently , we guarantee comprehensive protection to restore transparency and legality within your condominium.

The role and purpose of the condominium audit is to verify the reliability of previous financial statements. Specifically , this process aims to correct or prevent any improper conduct by condominium administrators. Furthermore , in short, the auditor acts as a guarantor of the accuracy of the accounting records. Consequently , transparency and trust in the management of the building are restored. To this end , it is useful to refer to the Civil Code regulations regarding condominium administration to understand the legal standards that accounting documents must meet.

Our auditor is an experienced professional, a certified public accountant and statutory auditor. Specifically , this role guarantees competence, reliability, and, above all, legal validity. Furthermore , these characteristics are essential if the audit is used as technical advice in a potential dispute. In this regard , you can learn more about the profile and qualifications of the Studio Iorio Associati team to better understand the value of our professional advice.

How do we operate?

  • documentary comparison between income/expense statement, financial statement, distribution plan;
  • documentary comparison between the final statement and invoices/payment receipts;
  • request for confirmation of condominium fee payments;
  • Substantive checks:
  • recalculation of accounting;
  • recalculation of all expenses;
  • Tax audit of all invoices with withholding tax;
  • Verification of form 770;
  • Verification of payment receipt and invoice;
  • Verification between the issued invoice and the maintenance contract;
  • check intervention bills

At the end of the audit, an appraisal signed by a chartered accountant will be prepared.

CONTATTI