{"id":991,"date":"2025-11-06T16:03:03","date_gmt":"2025-11-06T16:03:03","guid":{"rendered":"https:\/\/d-auditconsulting.it\/?page_id=991"},"modified":"2025-11-06T16:10:07","modified_gmt":"2025-11-06T16:10:07","slug":"fanny-butera-dottoressa-commercialista-revisore-legale","status":"publish","type":"page","link":"https:\/\/d-auditconsulting.it\/en\/fanny-butera-dottoressa-commercialista-revisore-legale\/","title":{"rendered":"Fanny Butera"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"991\" class=\"elementor elementor-991\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f65a014 e-flex e-con-boxed e-con e-parent\" data-id=\"f65a014\" data-element_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-5837117 e-con-full e-flex e-con e-child\" data-id=\"5837117\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ba3546 elementor-widget elementor-widget-image\" data-id=\"0ba3546\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/04\/Fanny-Butera-back2.jpg\" class=\"attachment-large size-large wp-image-470\" alt=\"\" srcset=\"https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/04\/Fanny-Butera-back2.jpg 800w, https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/04\/Fanny-Butera-back2-300x300.jpg 300w, https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/04\/Fanny-Butera-back2-150x150.jpg 150w, https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/04\/Fanny-Butera-back2-768x768.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\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-88d567c e-con-full e-flex e-con e-child\" data-id=\"88d567c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84d5d6f elementor-widget elementor-widget-heading\" data-id=\"84d5d6f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fanny Butera<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2b399 elementor-widget elementor-widget-heading\" data-id=\"df2b399\" data-element_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\">Partner | Chartered Accountant and Statutory Auditor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc2292 elementor-widget elementor-widget-text-editor\" data-id=\"5dc2292\" data-element_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>Fanny Butera is a Chartered Accountant and Statutory Auditor with over thirty years of experience in corporate advisory and business crisis management.<br data-start=\"1279\" data-end=\"1282\" \/>Registered with the Order of Chartered Accountants and Accounting Experts of Monza and Brianza, she combines technical competence and strategic vision to strengthen corporate solidity and governance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a36edc1 elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a36edc1\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-envelope elementor-animation-shrink elementor-repeater-item-797efd8\" href=\"mailto:info@d-auditconsulting.it\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Envelope<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c4d46e e-flex e-con-boxed e-con e-parent\" data-id=\"3c4d46e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8935a67 elementor-widget elementor-widget-heading\" data-id=\"8935a67\" data-element_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\">Professional Profile<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-192b3a1 elementor-widget elementor-widget-text-editor\" data-id=\"192b3a1\" data-element_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 data-start=\"1532\" data-end=\"1884\">Butera holds a degree in <strong data-start=\"1544\" data-end=\"1566\">Business Administration<\/strong> from Bocconi University in Milan, with a specialization in <strong data-start=\"1636\" data-end=\"1686\">\u201cIndependent Practice as Chartered Accountant\u201d<\/strong> (1987).<br data-start=\"1694\" data-end=\"1697\" \/>Her thesis in <em data-start=\"1705\" data-end=\"1726\">Corporate Strategy<\/em> titled <em data-start=\"1738\" data-end=\"1851\">\u201cCrisis and Recovery of an Industrial Company: The Case of IMEC Textile Group\u201d<\/em>, was supervised by Prof. Vittorio Coda.<\/p><p data-start=\"1886\" data-end=\"2185\">He is <strong data-start=\"1888\" data-end=\"1926\">a Chartered Accountant since 1990<\/strong> and <strong data-start=\"1929\" data-end=\"1957\">Statutory Auditor since 1992.<\/strong>.<br data-start=\"1958\" data-end=\"1961\" \/>Since 2016, she has been listed in<strong data-start=\"1986\" data-end=\"2016\">the Register of Business Crisis Managers<\/strong> of the Monza and Brianza Order; since 2022, in the <strong data-start=\"2077\" data-end=\"2122\">Register of Business Crisis Negotiation Experts<\/strong>; and since 2023, in the <strong data-start=\"2149\" data-end=\"2182\">Register of Business Crisis Managers<\/strong>.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-e23569e e-flex e-con-boxed e-con e-parent\" data-id=\"e23569e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e102160 elementor-widget elementor-widget-heading\" data-id=\"e102160\" data-element_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\">under the new regulations.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed84dc4 elementor-widget elementor-widget-text-editor\" data-id=\"ed84dc4\" data-element_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 data-start=\"2260\" data-end=\"2294\">Butera provides specialized advisory in:<\/p><ul><li data-start=\"2297\" data-end=\"2340\"><strong data-start=\"2297\" data-end=\"2313\">Certification<\/strong> of composition with creditors (concordato preventivo)<\/li><li data-start=\"2343\" data-end=\"2382\"><strong data-start=\"2343\" data-end=\"2380\">Corporate and business consulting<\/strong><\/li><li data-start=\"2385\" data-end=\"2417\"><strong data-start=\"2385\" data-end=\"2415\">Statutory auditing and legal control of accounts<\/strong><\/li><li data-start=\"2420\" data-end=\"2450\"><strong data-start=\"2420\" data-end=\"2448\">Judicial liquidations<\/strong><\/li><li data-start=\"2453\" data-end=\"2508\"><strong data-start=\"2453\" data-end=\"2506\">Corporate restructuring and business recovery plans<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62c257e elementor-widget elementor-widget-heading\" data-id=\"62c257e\" data-element_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\">Institutional and Professional Roles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6058f39 elementor-widget elementor-widget-text-editor\" data-id=\"6058f39\" data-element_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 data-start=\"2726\" data-end=\"2870\">Since 2017 <strong data-start=\"2737\" data-end=\"2842\">, Butera has served as Board Member of the Order of Chartered Accountants and Accounting Experts of Monza and Brianza,<\/strong>where she also holds the following roles:<\/p><ul><li data-start=\"2873\" data-end=\"2926\"><strong data-start=\"2873\" data-end=\"2924\">Delegate to the Insolvency and Business Crisis Commission<\/strong><\/li><li data-start=\"2929\" data-end=\"2994\"><strong data-start=\"2929\" data-end=\"2992\">Delegate to the Crisis Management and Composition Commission<\/strong><\/li><li data-start=\"2929\" data-end=\"2994\"><strong data-start=\"2997\" data-end=\"3038\">Delegate to the Internship and Training Commission<\/strong><\/li><\/ul><p data-start=\"3042\" data-end=\"3179\">Her institutional engagement reflects her strong commitment to professional ethics, education, and the continuous improvement of consulting standards.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-0bed974 e-flex e-con-boxed e-con e-parent\" data-id=\"0bed974\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed43663 elementor-widget elementor-widget-heading\" data-id=\"ed43663\" data-element_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\">At D-Audit Consulting Srl<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-841fb65 elementor-widget elementor-widget-text-editor\" data-id=\"841fb65\" data-element_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 data-start=\"3258\" data-end=\"3504\">As <strong data-start=\"3263\" data-end=\"3274\">Partner<\/strong>, Fanny Butera contributes to the <strong data-start=\"3327\" data-end=\"3352\">Corporate Advisory<\/strong>, <strong data-start=\"3354\" data-end=\"3379\">Business Recovery<\/strong> and <strong data-start=\"3382\" data-end=\"3412\">Statutory Audit divisions<\/strong>, providing qualified assistance throughout all phases of business management and transformation.<\/p><p data-start=\"3506\" data-end=\"3665\">Her rigorous approach and deep experience in insolvency and restructuring procedures enhance the excellence and reliability of the D-Audit Consulting team.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-ea10d4c e-con-full e-flex e-con e-parent\" data-id=\"ea10d4c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a89fffe elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" 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Dottoressa Commercialista e Revisore Legale [&hellip;]<\/p>","protected":false},"author":2,"featured_media":470,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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