A request to proceed with indictment has already been lodged with the judge handling the case, the second time since March (when a 32-name list was rejected for insufficient evidence) that prosecutors have attempted to bring suspects to court.

The list includes Deloitte & Touche SpA, Grant Thornton SpA (now Italaudit SpA) and the Bank of American, all of whom have denied knowing anything about Parmalat's problems in advance.

Click here for the full list

A hearing behind closed doors will decide whether the case will proceed to trial.

Parmalat collapsed following the discovery of an accounting blackhole worth billions of euros.

This week, the company's administrator, Enrico Bondi, revealed that debts at Parmalat stood at more than €14bn.

Prosecutors are seeking indictments against the following people and organisations

Calisto Tanzi, founder and former chairman, Stefano Tanzi, Calisto Tanzi's son, Giovanni Tanzi, Calisto Tanzi's brother, Fausto Tonna, former chief financial officer, Luciano Del Soldato, former chief financial officer, Domenico Barili, Francesco Giuffredi, Alberto Ferraris, former chief financial officer, Luciano Silingardi, Paola Visconti, Calisto Tanzi's niece Piero Mistrangelo, Paolo Sciume, Enrico Barachini

Internal auditors:
Mario Brughera, former chairman of the board of statutory auditors, Oreste Ferretti, replaced Mario Brughera on 16 December 2003, Massimo Nuti

Parmalat SpA executives:
Giovanni Bonici, Gianfranco Bocchi, Claudio Pessina, Andrea Petrucci Franco Gorreri

Deloitte & Touche SpA:
Adolfo Mamoli Giuseppe Rovelli

Grant Thornton SpA (now Italaudit SpA):
Lorenzo Penca, chairman of Italian affiliate, Maurizio Bianchi, lead partner on the Parmalat audit

Bank of America:
Luca Sala, former executive, Luis Moncada, former executive Antonio Luzi, former executive

Lawyer:
Gian Paolo Zini

Three firms are also facing indictments:
Bank of America's Italian unit, Deloitte & Touche SpA, Grant Thornton SpA (now Italaudit SpA)