{"id":989250,"date":"2025-04-10T08:46:18","date_gmt":"2025-04-10T08:46:18","guid":{"rendered":"https:\/\/bottariandreasi.it\/valuations-and-audits\/"},"modified":"2026-07-14T15:39:46","modified_gmt":"2026-07-14T15:39:46","slug":"valuations-and-audits","status":"publish","type":"page","link":"https:\/\/bottariandreasi.it\/en\/practice-areas\/valuations-and-audits\/","title":{"rendered":"Valuations and Audits"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"989250\" class=\"elementor elementor-989250 elementor-987737\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-uael-partstyle=\"custom\" data-uael-partcolor=\"\" data-uael-partopacity=\"\" data-uael-partdirection=\"bottom\" data-uael-partdata=\"\" class=\"elementor-element elementor-element-c273b91 uael-particle-yes e-flex e-con-boxed e-con e-parent\" data-id=\"c273b91\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ef931b3 e-con-full e-flex e-con e-child\" data-id=\"ef931b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a859dd0 elementor-widget elementor-widget-heading\" data-id=\"a859dd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Valuations and Audits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58f7303 elementor-hidden-tablet elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"58f7303\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b186627 e-flex e-con-boxed e-con e-parent\" data-id=\"b186627\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-64a1700 e-con-full e-flex e-con e-child\" data-id=\"64a1700\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1b31ee elementor-widget elementor-widget-heading\" data-id=\"a1b31ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/bottariandreasi.it\/en\/?page_id=989260\">Practice areas<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-2ddfe9d elementor-nav-menu--dropdown-mobile vamtam-menu-bkg  vamtam-has-mobile-menu-max-height elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger vamtam-has-mobile-disable-scroll elementor-widget elementor-widget-nav-menu\" data-id=\"2ddfe9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-theme-underline\">\n\t\t\t\t<ul id=\"menu-1-2ddfe9d\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-988047\"><a href=\"https:\/\/bottariandreasi.it\/home-ba\/\" class=\"elementor-item\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987813\"><a href=\"https:\/\/bottariandreasi.it\/studio\/\" class=\"elementor-item\">Firm<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987815\"><a href=\"https:\/\/bottariandreasi.it\/team\/\" class=\"elementor-item\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-987805\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/\" class=\"elementor-item\">Practice areas<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987811\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/fiscalita-2\/\" class=\"elementor-sub-item\">Taxation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987995\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/finanza-dimpresa\/\" class=\"elementor-sub-item\">Valuations and Audits<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987807\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/diritto-fallimentare\/\" class=\"elementor-sub-item\">Financial statements and accounting consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987810\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/fiscale\/\" class=\"elementor-sub-item\">M&#038;A Transactions<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987806\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/ristrutturazioni-societarie\/\" class=\"elementor-sub-item\">Corporate Restructuring<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987809\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/servizi-di-gestione-contabile-e-amministrativa\/\" class=\"elementor-sub-item\">Financial Restructuring<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987993\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/protezione-del-patrimonio\/\" class=\"elementor-sub-item\">Asset protection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987992\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/passaggi-generazionali\/\" class=\"elementor-sub-item\">Generational handovers<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987991\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/trustee\/\" class=\"elementor-sub-item\">Trustee<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-987886\"><a href=\"https:\/\/bottariandreasi.it\/partnership\/\" class=\"elementor-item\">Partnership<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-988023\"><a href=\"https:\/\/bottariandreasi.it\/partnership\/partnership-spi-trust-company\/\" class=\"elementor-sub-item\">SPI Trust Company<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987812\"><a href=\"https:\/\/bottariandreasi.it\/contatti\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open vamtamtheme- vamtam-theme-icon-plus\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close vamtamtheme- vamtam-theme-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-2ddfe9d\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-988047\"><a href=\"https:\/\/bottariandreasi.it\/home-ba\/\" class=\"elementor-item\" tabindex=\"-1\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987813\"><a href=\"https:\/\/bottariandreasi.it\/studio\/\" class=\"elementor-item\" tabindex=\"-1\">Firm<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987815\"><a href=\"https:\/\/bottariandreasi.it\/team\/\" class=\"elementor-item\" tabindex=\"-1\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-987805\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/\" class=\"elementor-item\" tabindex=\"-1\">Practice areas<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987811\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/fiscalita-2\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Taxation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987995\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/finanza-dimpresa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Valuations and Audits<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987807\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/diritto-fallimentare\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Financial statements and accounting consultancy<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987810\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/fiscale\/\" class=\"elementor-sub-item\" tabindex=\"-1\">M&#038;A Transactions<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987806\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/ristrutturazioni-societarie\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporate Restructuring<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987809\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/servizi-di-gestione-contabile-e-amministrativa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Financial Restructuring<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987993\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/protezione-del-patrimonio\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Asset protection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987992\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/passaggi-generazionali\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Generational handovers<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987991\"><a href=\"https:\/\/bottariandreasi.it\/aree-di-attivita\/trustee\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Trustee<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-987886\"><a href=\"https:\/\/bottariandreasi.it\/partnership\/\" class=\"elementor-item\" tabindex=\"-1\">Partnership<span class=\"sub-arrow\"><i class=\"fas fa-caret-down\" aria-hidden=\"true\"><\/i><\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-988023\"><a href=\"https:\/\/bottariandreasi.it\/partnership\/partnership-spi-trust-company\/\" class=\"elementor-sub-item\" tabindex=\"-1\">SPI Trust Company<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987812\"><a href=\"https:\/\/bottariandreasi.it\/contatti\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e431ced e-con-full e-flex e-con e-child\" data-id=\"e431ced\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01e9939 elementor-widget elementor-widget-heading\" data-id=\"01e9939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Supporting businesses and groups in their most strategic economic decisions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54bbd96 elementor-widget elementor-widget-text-editor\" data-id=\"54bbd96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">We assist companies, corporate groups, and governance bodies in drafting economic valuations, appraisals, and technical reports required for extraordinary transactions and key moments in corporate life. We offer independent and qualified support, focused on clarity, methodological consistency, and full regulatory compliance. <\/span><\/p><p><span style=\"font-weight: 400;\">Our valuations cover a wide range of needs: from estimates of enterprise value in M&#038;A transactions to statutory and tax valuations required by the civil code and tax regulations. We accompany the client with technical rigor and strategic vision, integrating our work with any legal or financial interlocutors. <\/span><\/p><p><span style=\"font-weight: 400;\">Furthermore, we support administrative bodies and technical committees in drafting fairness opinions and third-party assessments, helping to strengthen the quality of decisions and prevent potential disputes. We operate with a transparent approach, providing experience, advanced tools, and a solid corporate culture.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68372a0 e-con-full e-flex e-con e-child\" data-id=\"68372a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-44680fe e-con-full e-flex e-con e-child\" data-id=\"44680fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8edb4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8c8edb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business and business unit valuations<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sworn appraisals and valuation reports pursuant to articles 2343, 2465, and 2501-sexies of the Italian Civil Code<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Valuations for extraordinary transactions (mergers, demergers, contributions)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6656e35 e-con-full e-flex e-con e-child\" data-id=\"6656e35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddaa306 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ddaa306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fairness opinions and adequacy opinions for Boards of Directors and governance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Statutory and tax valuations for regulatory obligations<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Support in accounting audits and economic-financial due diligence<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Independent valuations, audits, and technical appraisals to support extraordinary transactions or strategic choices.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":989260,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-989250","page","type-page","status-publish","hentry","category-practice-areas"],"_links":{"self":[{"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/pages\/989250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/comments?post=989250"}],"version-history":[{"count":3,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/pages\/989250\/revisions"}],"predecessor-version":[{"id":989268,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/pages\/989250\/revisions\/989268"}],"up":[{"embeddable":true,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/pages\/989260"}],"wp:attachment":[{"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/media?parent=989250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/categories?post=989250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bottariandreasi.it\/en\/wp-json\/wp\/v2\/tags?post=989250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}