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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.

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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.

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

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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.

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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).

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

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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.

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

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

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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.

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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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