Chartered Accountant and Statutory Auditor, Founding Partner of Studio Chiaruttini & Associati. Since the beginning of his profession he has held positions as Technical Consultant both for the offices of the Public Prosecutors' offices and for various Courts, and, finally, for the assistance of natural or legal persons involved in criminal and civil proceedings in economic matters, business, accounting and financial. He also holds positions of Bankruptcy Trustee and Extraordinary Commissioner. He sits on the Boards of Statutory Auditors and Supervisory Bodies. Parallel to his professional activity, he is a speaker at conferences both at professional associations and universities, and, finally, in the context of specialist seminars, having regard to accounting, business, financial and insolvency issues.