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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	"'Luigi Del Favero'" <luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <9806485349.30816957@smgrid.com9806485349>
In-Reply-To: <9806485349.30816957@smgrid.com9806485349>
Subject: I: La Revisione dei Conti degli Enti Locali
Date: Mon, 13 Jul 2020 09:48:15 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: domenica 12 luglio 2020 07:14
A: elelserv@tin.it
Oggetto: La Revisione dei Conti degli Enti Locali

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=
<https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/674d9510-e14d-40c2-8b64-=
eca7286aabd0/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif> Approfitta =
dell'offerta che ti abbiamo riservato!=20

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<https://www.salesmanago.pl/email/messageView.htm?conversation=3D674d9510=
-e14d-40c2-8b64-eca7286aabd0&co=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm=
lid=3D0> Versione Web

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<https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj=
3cwr92piasr/wn7vkuusjafbatkc.png>=20

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=
<https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co=
m%2FBusinessCenter%2Fscheda%2F42766-la-revisione-dei-conti-degli-enti-loc=
ali-ebook-2020.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_m=
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Ciao,=20

ti consigliamo "La Revisione dei Conti degli Enti Locali" > eBook PDF

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Guida in pdf di 250 pagine + tabelle per il revisore dei conti di comuni =
e province.

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Il presente contributo mira a fornire una panoramica generale sulle =
problematiche con cui deve confrontarsi il revisore dei conti degli enti =
locali.

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Aggiornato con:

- L. 27 dicembre 2019, n. 160 (Legge di bilancio 2020)

- D.L. 17 marzo 2020, n. 18, conv. L. 24 aprile 2020 (Cura Italia)

- D.L. 8 aprile 2020, n. 23, conv. L. 5 giugno 2020 (Liquidit=C3=A0)

- D.L. 19 maggio 2020, n. 34 (Decreto Rilancio)

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Argomenti trattati:

1. REVISORI DEI CONTI E SISTEMI DI CONTROLLO DEGLI ENTI LOCALI

2. NOMINA E CESSAZIONE DEI REVISORI

3. FUNZIONAMENTO DELL=E2=80=99ORGANO DI REVISIONE

4. CONTABILIT=C3=80 E BILANCI DELL=E2=80=99ENTE

5. VERIFICHE DEI REVISORI

TABELLE

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3cwr92piasr/syciuqkyinfv9nt5.jpg>=20

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align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
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style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42766-la-revisione-dei-conti-degli-e=
nti-locali-ebook-2020.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a87=
01f9d&amp;utm_medium=3Demail&amp;utm_campaign=3DSM_dem_eBook_revisione_en=
ti_locali&amp;smconv=3D674d9510-e14d-40c2-8b64-eca7286aabd0&amp;smlid=3D3=
" target=3D"_blank"><span style=3D'font-size:7.5pt'><img border=3D0 =
width=3D580 id=3D"_x0000_i1027" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/63mwllsqasa0m26s/gzh4fqnmshblvetw.png" alt=3D"La revisione dei conti =
degli enti =
locali"></span></a><o:p></o:p></p></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D601 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:solid white =
6.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td></tr></table></div></td><=
/tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>C=
iao, </span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>t=
i consigliamo &quot;La Revisione dei Conti degli Enti Locali&quot; &gt; =
eBook PDF</span><o:p></o:p></p></td></tr><tr style=3D'height:7.5pt'><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Guida in pdf di =
250 pagine + tabelle per il revisore dei conti di comuni e =
province.</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Il presente =
contributo mira a fornire una panoramica generale sulle problematiche =
con cui deve confrontarsi il revisore dei conti degli enti =
locali.</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Aggiornato =
con:</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- L. 27 =
dicembre 2019, n. 160 (Legge di bilancio 2020)</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- D.L. 17 marzo =
2020, n. 18, conv. L. 24 aprile 2020 (Cura =
Italia)</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- D.L. 8 aprile =
2020, n. 23, conv. L. 5 giugno 2020 =
(Liquidit=C3=A0)</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- D.L. 19 =
maggio 2020, n. 34 (Decreto Rilancio)</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Argomenti =
trattati:</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>1. REVISORI DEI CONTI E SISTEMI DI CONTROLLO DEGLI ENTI =
LOCALI</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>2. NOMINA E CESSAZIONE DEI REVISORI</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>3. FUNZIONAMENTO DELL=E2=80=99ORGANO DI =
REVISIONE</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>4. CONTABILIT=C3=80 E BILANCI =
DELL=E2=80=99ENTE</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>5. VERIFICHE DEI REVISORI</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><i><span =
style=3D'font-size:10.5pt;font-family:"Verdana",sans-serif;color:#444444'=
>TABELLE</span></i><o:p></o:p></p></div></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D601 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D601 =
id=3D"_x0000_i1028" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/6eulj3cwr92piasr/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></=
tr></table></div></td></tr></table></td></tr></table></div></td></tr></ta=
ble></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D352 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D352 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area =
shape=3DPolygon coords=3D"9, 4, 3, 9, 3, 60, 9, 65, 350, 65, 353, 60, =
353, 9, 350, 4, 9, 4" =
href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42766-la-revisi=
one-dei-conti-degli-enti-locali-ebook-2020.html?smclient=3D29617df7-c25a-=
4b16-bed4-f6f2a8701f9d&amp;smconv=3D674d9510-e14d-40c2-8b64-eca7286aabd0&=
amp;smlid=3D2&amp;utm_source=3Dsalesmanago&amp;utm_medium=3Demail&amp;utm=
_campaign=3DSM_dem_eBook_revisione_enti_locali"></map><img border=3D0 =
width=3D356 height=3D67 src=3D"cid:image001.png@01D658FA.BAC131E0" =
usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI =
ORA " v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></table></div></td></t=
r></table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
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cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
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style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD =
1.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
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style=3D'width:90.0pt;padding:0cm 0cm 0cm 0cm'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span =
style=3D'font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#0066C=
C'>FOLLOW US</span></b><o:p></o:p></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
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cing:0'><tr style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
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style=3D'width:180.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
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cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD =
1.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
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style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
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width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
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style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
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9"><span style=3D'font-size:7.5pt'><img border=3D0 width=3D49 =
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