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THE PARTNERS

Dr. Armando MARIOTTA

FOUNDING MEMBER

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Registered in the Register of Statutory Auditors with Ministerial Decree 12/04/1995 - Official Journal no. 31 bis of 04/21/1995 - 4th Special Series

Registered in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO under no. 31 / A

Mariota

Armando Mariotta specializes in corporate, business and tax consultancy.

He assists national and international clients in tax planning projects, in corporate reorganization operations, also with a view to generational transitions, in company and shareholding evaluations and appraisals in the context of extraordinary transactions; specializes in the organization of management control systems and in the taxation of tourism businesses.

He graduated in Economics and Commerce from the University of Turin and is enrolled in the Register of Chartered Accountants of Cuneo.

He has been an adjunct professor at the University School of Business Management of the Faculty of Economics of the University of Turin and has gained many experiences as a teacher holding courses in tax matters and management control.

He has edited, as author, some publications, including:

  • The new tax reform, published by La Centrale Servizi on behalf of Banca Cattolica del Veneto and others.

  • The Visentini ter law, published by Sweda;

  • Legal, fiscal and accounting obligations of retailers, published by Sweda;

  • Travel and tourism agencies: budget accounting and management control. Franco Angeli SpA publishing house;

  • Accounting and budgeting manual for travel agencies. Franco Angeli SpA publishing house;

  • Balance sheet analysis by indices and flows; Articles in journals for travel agencies;

  • Articles for Il Sole 24 Ore, The Fiscal Week in France and Italy Today;

  • Multimedia CD of accounting for hotel companies in the "Budget Analysis" part (published on behalf of FEDERALBERGHI).

He holds positions as director, statutory auditor and auditor in important national companies and is a consultant to the Court of Cuneo.

Speaks English and French.

Risoli

Dr. Pierfranco RISOLI

MEMBER

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Registered in the Register of Statutory Auditors with Ministerial Decree 26/04/1995 - Official Journal no. 32 bis of 04/28/1995 - 4th Special Series

Registered in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO under no. 57 / A

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Gramondi

Dr. Massimo GRAMONDI

MEMBER

Registered in the Register of Statutory Auditors with Ministerial Decree 12/04/1995 - Official Journal no. 31 bis of 04/21/1995 - 4th Special Series

Registered in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO under no. 146 / A

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Massimo Gramondi is an expert in business, corporate and tax consultancy.

He assists national and international clients in acquisitions, mergers, joint ventures, restructuring and appraisals.

He graduated in Economics and Commerce from the University of Turin and is enrolled in the Register of Chartered Accountants.

He holds positions as director, statutory auditor, chairman of the board of statutory auditors in important national companies, is technical consultant to the Court with positions in insolvency proceedings.

Speaks English and French.

THE PROFESSIONALS

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Rag.  Maria Teresa Mina

Enrolled  in the Register of Statutory Auditors with DM 12/04/1995

Enrolled  in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO at no. 149 / A

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Dr. Patrizia POLITANO

Enrolled  in the Register of Statutory Auditors with DM 25/11/1999

Enrolled  in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO at no. 479 / A

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Dr.  Fabrizio GIACHINO

Registered in the Register of Statutory Auditors  with DM 03/07/2003

Registered in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO under no. 571 / a

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Dr. Marcello MARIOTTA

Registered in the Register of Statutory Auditors with DM 26/01/2005

Registered in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO under no. 606 / A

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Dr. Sara DALMASSO

Enrolled  in the Register of Statutory Auditors with DM 26/01/2006

Enrolled  in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO at no. 623 / A

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Dr. Mariarosa SUGLIANO

Registered in the Register of Statutory Auditors with DM 25/11/1999

Enrolled  in the Register of Chartered Accountants and Accounting Experts of the province of CUNEO at no. 69 / A

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