Chartered Accountant and Auditor.

Technical consultant at the Courts of Naples and S.M. Capua Vetere.

Advisor in Extraordinary Administration procedures.

Since 2003 Chairman of the Board of Statutory Auditors of G.M.A.C. Italia S.p.A., a financial company of the General Motors Group, registered in the register pursuant to Art. 107 T.U.

From 2010 to 2011 Chairman of the Board of Statutory Auditors of Kevios S.p.A., a financial company registered in the register pursuant to Art. 106 T.U.

Since 2006 Director and Chairman of the Internal Control Committee of Navigazione Libera del Golfo S.p.A. (currently Chairman of the Board of Statutory Auditors).

Strategic and financial consultant of leading corporate groups and accounting and business consultant of public bodies (Province of Caserta, Province of Naples, Consortium of Reclamation of the Lower Basin of Volturno), multiple experiences in the restructuring of companies in crisis (turn around processes) and in the formulation of business plans.

– Consultant of TPL Campania company:

– Tirrenia S.p.A.

-Navigazione Libera del Golfo S.p.A.

– SEPSA S.p.A.

– CTI ATI S.r.l.

– AIR S.p.A.

The liquidator of public and private companies (Aser Spa, CSTP Azienda della Mobilità SPa).

From 1999 to 2002 President and CEO of S.I.DI.GAS. S.p.A. (Avellino).

From 2000 to 2004 Statutory Auditor of the C.H.L. S.p.A. – Florence (a company listed on the Milan Stock Exchange).

Deputy – Chairman (formerly) of the Board of Directors of Insicem S.p.A. – (Ragusa) (cement sector).

Full Professor of Business Economics at the Faculty of Economics of the Second University of Naples and Communication and Financial Markets at the same Faculty.

Honorary Professor of the Ukrainian Academy of Banking of the National Bank of Ukraine, State Higher Educational Institution.

Author of numerous monographs and specialized articles, we recommend:

– The “fair value” in the financial statements, (Series of the Department of Business Economics of Naples – Writings of Accounting and Business Economics, Cedam, Padua, 2000);

– The principle of realization in Anglo-Saxon accounting doctrine (Aracne, Rome, 2002);

– Information system and financial structure of the municipalities in Campania – An empirical survey – (edited by) (Series of the Department of Business Administration of Naples – Research Series, Cedam, Padua, 2003);

– The recognition in the balance sheet of revenues (between Realization and Recognition) – (Series of the Department of Business Administration of Naples – Writings of Accounting and Business Economics, Cedam, Padua, 2005);

– The fair value, in the adoption of the I.A.S./I.F.R.S. in Italy: accounting impacts and management profiles (edited by Paolo Andrei) (Series Determination and communication of value in companies, G. Giappichelli Torino, 2006);

– Prospective impacts on management policies and control systems, (in collaboration with Marco Allegrini and Claudio Teodori), in The adoption of I.A.S./I.F.R.S. in Italy: accounting impacts and management profiles (edited by Paolo Andrei) (Series Determination and communication of value in companies, G. Giappichelli Torino, 2006);

– International accounting standards, (in collaboration with Marco Allegrini, Stefano Azzali, Alessandro Gaetano and Alberto Quagli), G. Giappichelli Turin, 2006;

– The adoption of Ias / Ifrs In Italy: Fair Value (edited by) (Series Determination and communication of value in companies, G. Giappichelli Torino, 2006);

– Leasing: recognition and representation in the financial statements, Evolutionary Profiles (edited by) (Series Determination and communication of value in companies, G. Giappichelli Torino, 2007);

– The size of the company and economic-financial communication: a theoretical and empirical analysis in the context of PMI, (edited by) (Series Determination and communication of value in companies, G. Giappichelli Torino 2010);

– Evolution of Corporate Governance in Banks, (edited by) (in collaboration with Alexander N. Kostyuk and Mitsuru Mizuno), Virtus Interpress 2012;

– “Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe” (edited by) Nicola Moscariello and Michele Pizzo, Cambridge Scholars Publishing, 2020.

English