Graduated in Economics and Commerce on 17 July 1992 from the Faculty of Economics and Commerce of the University of Turin. State examination for qualification as a Chartered Accountant taken in the first session of 1996. Enrolled in Section A of the Register of Chartered Accountants and Accounting Experts for the districts of Ivrea, Pinerolo and Turin at no. 1998 with seniority since 29/10/1996. Entered in the Register of Auditors established by Decree of the Ministry of Justice of 12 April 1995 under no. 111457 – Ministerial Decree 17/12/1999 – no. 100. Registered in the Judge’s Register of Technical Consultants. Registered in the Register of Criminal Experts at the Ordinary Court of Turin under the C.p.p. Accredited conciliator at the Piedmont Chamber of Arbitration until 2013. Member of the Arbitration and Conciliation Study Group. Member of the “Local Authorities” and “Social Balance Sheet” Study Group set up by the Order of Chartered Accountants of Turin. Delegate of the Court for real estate executions.