Criminal due diligence focuses on documentary, substantive, and regulatory analysis of the following areas:

• liability profiles pursuant to Legislative Decree 231/2001 and suitability of the current organizational model;
• pending criminal charges against the company, its directors and managers;
• tax and fiscal disputes with criminal implications;
• previous potentially fraudulent or sham corporate transactions;

• violations of workplace safety, the environment, privacy and anti-money laundering;

• risks of involvement in economic-financial crimes (false corporate communications, money laundering, corruption, self-laundering, market abuse, bankruptcy).

The firm conducts a comparative analysis of the documentation structure and operational reality, including through discussions with the company's internal consultants, reviewing the delegations of authority, and examining the Supervisory Body's reports.

Due diligence activities have preventive, conservative and strategic purposes, and are aimed at:

• prevent the criminal liability of the purchaser or the incorporating entity;
• report unmonitored risk areas or systemic non-compliance;
• formulate corrective recommendations for the preparation or updating of Model 231;

• prepare pro-veritate opinions and legal reports to support the decisions of the board of directors, the board of auditors or the supervisory bodies.

The Firm prepares a final technical-legal report, structured into thematic sections and integrated with attachments, operational recommendations, and safeguard clauses to be included in the contractual documentation.