He has been a member of the Milan Chartered Accountants Association since 1986 and is a statutory auditor, member n. 16038 of the Board of Statutory Auditors, according to the provisions of the Italian Ministry Decree of 12 April 1995, OJ 31-bis of 21 April 1995, 4th special series. From November 1985 to November 2004 he practised as a Chartered Accountant with the Valenti Tax Law firm, with registered office in Milan. Subsequently, from December 2004 to December 2005, he was a founding member of the Tax and Law Firm L.C.M. - Lega Colucci Morri and Associates, with registered office in Milan. From January 2006 until December 2015 he was a member of the Tax and Law Firm Morri Cornelli and Associates (formerly known as Studio Morri & Associati), again with offices in Milan. From January 2016 he has been a founding member of the Tax and Law Firm Cornelli, Gabelli and Associates, with registered office in Milan. In over 30 years of professional experience he has gained a vast, in-depth knowledge of the following areas: (a) business, contract and tax consulting services for industrial, trading, financial and real estate companies; (b) tax litigation; (c) M&A (merger and acquisition) negotiations, both in Italy and abroad; (d) extraordinary operations of corporate reorganisation (mergers, spin-offs and contributions), as well as financing transactions and financing rearrangement/funding restructuring.