The accounting certification of costs must be issued by an auditor or auditing firm. In the case of enterprises already subject to statutory audit, the certification will be issued by the auditor. In other cases, enterprises will have to rely in the cost certification activity on a statutory auditor or by an audit firm.

As for the verification activity for the issuance of the accounting certification of costs, it is aimed at certifying the formal regularity of the accounting documentation and the reality of the costs incurred, in order to be able to access the facilities.
A fundamental element underlying the judgment is compliance with international auditing standards.


The RSM Auditing Team offers its clients all attestation and certification services necessary to access incentives. Thanks to the experience gained over the years, we have developed an approach that, through careful coordination of operations throughout the "value chain", leads companies to a significant increase in the efficiency and speed of the process.

In fact, timelines are affected by information gaps and misalignments among those involved. In this context, the use of a checklist to be shared between the two structures - between the professional on the one hand, and the client on the other - can considerably decrease the presence of information asymmetries and facilitate document exchanges.
The types of checklists used are:

  • administrative checklist: to be provided together with the complete and named administrative documentation, submitted in a single submission
  • accounting checklist: to be provided along with complete accounting records, named and separated into folders, submitted in a single submission

Contact our experts

By clicking on the SUBMIT button, I hereby provide my explicit consent to the processing of the above personal data in accordance with the GDPR, for the sole purposes related to the processing of my request.