The Firm’s Professionals
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The Firm’s Professionals

Massimo Cugnasco

Listed in the Cuneo Certified Accountants’ Register since 1972, as well as in the Certified Auditors’ Register and in the Register of Court Experts of the Cuneo Court.

Lectured in company law at the Business Administration School of the Turin University and was a member of the “National Research Boards on Tax Litigation and Company Registries” instituted within the National Council of Certified Accountants.

Served as President of the Cuneo Certified Accountants’ Association from 1988 to 1994, as a member of the Management Board of the Bank of Italy – Cuneo Branch, and as a common representative of the saving shareholders of Banca Regionale Europea.

Currently serves as chair of the board of directors of the trustee and auditing company Ge.Co. Gestione e Controllo S.r.l., which is licensed to operate as a trustee company by an Industry Ministry Decree of 11 July 1975.

He is also chair of the auditing boards and regular statutory auditor of several corporations and public bodies and acts as an independent board member of an important industrial group. Assists and represents taxpayers before local tax courts.

Over the years of his long career, he has gained in-depth experience in all aspects of his profession as certified accountant and now devotes special attention to the areas of non-recurring transactions and vulnerable person trusts.

He also provides his service to major foundations operating locally in healthcare and welfare voluntary work.

Fernando Coccarelli

Graduated in Economics and Business Administration and, after gaining a professional experience as head of administration in public limited companies, qualified as certified accountant at the Turin University.

Listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register under no. 357/A since 1994 and in the Certified Auditors’ Register (as per the Official Journal no. 31bis of 21 April 1995) under no. 14687.

Provides advisory services in such areas as corporate affairs, accounting, taxation, business and contracts in general to corporations, partnerships, sole proprietorships, professionals and public economic entities. Compiled several appraisal reports in relation to a variety of transactions, such as, e.g., business unit contributions, change of corporate status or recalculation of the cost of equity.

Serves as independent auditor as well as chair and member of statutory auditing boards in a number of corporations and public economic entities. He is also a member of the board of the trustee company Ge.Co. – Gestione e Controllo S.r.l. and a few real estate companies.

Served as an accounting lecturer at the F.A. Bonelli public high school for technical studies.

Has held offices in a number of professional associations in the accounting sector with appointments to the management board of the Cuneo Certified Accountants’ Association and the management board of the Cuneo Certified Accountants’ and Accounting Experts’ Foundation.

Giovanni Collino

Accountant listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register since 1996 and in the Certified Auditors’ Register since 1999. Took a Bachelor’s Degree in Economic Science.

Provides advisory services in such areas as corporate affairs, accounting, taxation, business and contracts in general to corporations, partnerships, sole proprietorships and professionals. Gained a significant experience in non-recurring transactions, business appraisals and tax litigations. Serves as advisor in corporations and public economic entities in the water cycle and waste management sectors.

Serves as auditing board chair, regular auditor or independent auditor in a number of private corporations, public investees and local public agencies. He is a member of the board and CEO in the trustee and auditing company Ge.Co. – Gestione e Controllo S.r.l.

Regularly holds offices in a number of professional associations in the accounting sector with appointments formerly in the Cuneo Association of Junior Accountants and Surveyors and currently in the Cuneo Certified Accountants’ and Accounting Experts’ Association, where he acts as vice chair.

Cristina Martini

Obtained a General Certificate of Education in Accounting in 1988 and officially qualified as accountant in 1991.

Listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register under no. 305/A and in the Certified Auditors’ Register (as per the Official Journal no. 31bis – Special Series IV – of 21 April 1995) under no. 36070.

Provides advisory services in such areas as corporate affairs, accounting, taxation, business and contracts in general to corporations, partnerships, sole proprietorships and professionals. Also provides consultancy in non-recurring transactions and business appraisals.

Serves as auditor in several private corporations, hospital corporations and charities. Also serves as director of the board in a local cooperative bank.

Monica Bongiovanni

Obtained a General Certificate of Education in Accounting in 1993 and officially qualified as labour advisor in 2005.

Listed in the Cuneo Register of Labour Advisors under no. 349 since 2005.

Provides labour and welfare advisory services to corporations, partnerships, agricultural holdings, sole proprietorships and professionals. Also serves as labour advisor in public economic entities in the waste management sector.

Collaborates with a third-party contractor for the provision of contractual and welfare advisory services and regularly lectures in congresses on labour law, and welfare and insurance management.

Davide Luciano

Obtained a Bachelor’s Degree in Corporate Economics with a specialisation in Administration, Finance and Control at the Faculty of Economics of the Turin University in 2004 and a Master’s degree cum laude in Business Administration in 2006. Officially qualified as certified accountant in 2009.

Listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register under no. 712/A and in the Certified Auditors’ Register (as per the Official Journal no. 39 of 18 May 2010) under no. 158730.

Provides tax and accounting advisory services for business/professional start-ups and development projects. Provides advisory services in tax and company law. Developed specific competences in financial reporting, business-plan drafting, and assistance in the performance of non-recurring transactions (e.g. business-unit contributions, mergers, demergers, real estate spin-offs and corporate turnarounds).

Serves as statutory and independent auditor at a banking institution, as well as at private corporations, non-commercial entities and local public agencies.

Marianna Cugnasco

Obtained a Master’s Degree cum laude in Corporate Economics and Legislation at the Milan Catholic University of the Sacred Heart in 2008 and, after gaining an experience in auditing by fulfilling major auditing tasks, officially qualified as certified accountant in 2010.

Listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register under no. 722-A and in the Certified Auditors’ Register (as per the Official Journal no. 9 – Special Series IV – of 1 Feb. 2011) under no. 160579.

Provides advisory services in such areas as taxation, corporate affairs and accounting to corporations, partnerships, sole proprietorships and professionals.

Provides tax and accounting consultancy services in agriculture and is co-editor of a farming magazine.

Acts as trustee in the assignments awarded to the trustee company Ge.Co. – Gestione e Controllo S.r.l.

Acts as auditor in private auditing firms and in non-lucrative organisations and charities for the certification of financial plans.

Holds or has held offices in local professional associations, more specifically: former President of the Cuneo Union of Young Accountants and Accounting Experts; currently serves as Regional Coordinator of the Piedmont and Valle d’Aosta Union of Young Accountants and actively collaborates with the Cuneo Association of Certified Accountants and Accounting Experts.

Davide Giusto

Obtained a Master’s Degree in Economics and Business Management in 2012 at the Turin University, with honours and a special mention from the examining board.

Listed in the Cuneo Certified Accountants’ and Accounting Experts’ Register under no. 803-A and in the Certified Auditors’ Register (as per the Official Journal no. 73 of 22 Sep. 2015) under no. 175619.

Provides advisory services in such areas as corporate affairs, accounting, taxation, business and contracts in general to corporations, partnerships, sole proprietorships, professionals and non-lucrative associations. Gained financial reporting skills and has an in-depth knowledge of Italian accounting standards (issued by the OIC). Manages tax and contractual matters related to real estate properties; provides advisory services in legal and accounting matters for the start-up of new professional practices and businesses.

On behalf of the Turin University’s Department of Business Management, delivers lectures and organises testing sessions in bachelor’s and master’s degree courses. Actively collaborates with other professionals in his area of specialisation, publishes update papers on financial reporting matters and organises individual training sessions for interns in view of their examination to obtain a professional licence.

Occasionally, the Firm also uses the legal advisory services of Roberto Cugnasco, counsel and teaching assistant in commercial law at the Bologna University, who obtained a PhD in commercial Law at the Rome Tor Vergata University and an LL.M. (Master of Laws) at the Yale Law School (USA) and authored a number of papers on company law.