Informativa societaria e audit degli eventi successivi alla data del bilancio. Alcune considerazioni critiche

The article points out firstly the accounting and financial reporting principles for events occurred/known after the reporting period, giving a comparison between Italian and international rules. After that, it examines the auditing activities and responsibilities that concern the events occurring between the date of the financial statements and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. This study therefore refers to the Ital- ian Civil Code and CNDC-CNR / OIC documents in relation to the national ac- counting/reporting dimension; while to the Italian auditing standard n. 560 for what concerns the national auditing principle ambit. On the other hand, it refers to IAS 10 and then to ISA 560. The approach followed is comparative and intends to put in evidence the main problems and criticisms about the « adjusting » and « non adjusting » events after the reporting period (or « subsequent events »). At last, attention is paid to the questions inherent to the application of the new art. 154-ter TUF (Internet issuance) for quoted companies and, moreover, to the Ital- ian legislative decree n. 39/2010 (which adopts the directive 2006/43/EC and re- quires a specific ISAs’ endorsement in future) to the extent they interfere with the above mentioned aspects. Among the auditing problems, there are: a) the definition of the date of approval of financial statements; b) the date that the auditor’s report and audited financial statements are made available (« issued ») to third parties; c) the consideration of facts which become known before or after the date the finan- cial statements are issued.