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Società Sportiva Arezzo (formerly Associazione Sportiva Dilettantistica Atletico Arezzo and Associazione Calcio Arezzo ) is an Italian association football club based in Arezzo , Tuscany. The club was formed in 1923, refounded in 1993 after going bankrupt and refounded in 2010 after being unable to enroll in the tournament. The club currently play in Serie C , the third tier of Italian football but play in Serie B from 2026–27 season after promotion in Group B.