The Professionals

Francesca Buscaroli

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Albo dell’Ordine dei Dottori Commercialisti ed Esperti Contabili) since 1987. He graduated with first class honours in Economics and Business in 1984 and then passed his Law Degree in 1993 from the University of Studies in Bologna. From 1997 to 2007 he served as an advisor to the Qualified Accountants and Certified Bookkeepers Association of Bologna.
In 2001 he set up his law practice - Studio Buscaroli, Ungania, Zambelli e Associati. He is a lecturer on the Masters Degree for Tax Law at INFOR in Milan and the Masters in Law and Tax Documentation for “Il Sole 24 Ore”, as well as at the Scuola Superiore dell’Economia e delle Finanze (Business and Finance Institute of Higher Learning) for whom he is a permanent consultant on matters concerning non profit bodies and ONLUS at the Regional Headquarters of the Inland Revenue (Direzioni Regionali dell’Agenzia delle Entrate). He has worked with management training companies such as “Il Sole 24 Ore Convegni”, with “Il Sole 24 Ore” newspaper and leading specialist sector journals (amongst which “Il Fisco”, “Corriere Tributario” and “Guida Normativa”) as well as being a member of the editing group for the “Terzo Settore” (“Voluntary Sector) of “Il Sole 24 Ore” magazine.
Over the last years he has been a speaker at countless conferences on topics such as fringe benefits and incomes of freelancers, company income; tax disputes; financial results and accounting of non-trading organisations; cooperative companies and social cooperatives; non profit bodies, ONLUS, IPAB and the Terzo Settore (Voluntary Sector), in general.
He has made contributions consisting of signed papers and brief essays to leading specialist publications (“Commentario al T.U.I.R. and other papers for“ ETI 1988, “Il fisco in tasca”, Il Sole 24 Ore Libri, 1992 et sequitur, “Manuale del Direttore Amministrativo”, il Sole 24 Ore, 1998, “Fisco pratico cooperative”, Ipsoa 1998 et sequitur) and is co-author of the book entitled “Enti non commerciali”, Buffetti Editore, 1997. He is a member of the Statutory Board of Auditors for numerous companies and foundations in Northern and Central Italy and is a member of the Commission which represents the Association of Qualified Accountants appearing before the Regional Headquarters of the Inland Revenue for Emilia Romagna. Since 1997 he has coordinated the Cooperative Commission and non profit bodies of the Association of Qualified Accountants of Bologna and since 2006 the Customs Commission. Together with the members of the first Commission mentioned above, he edited the “Temi e problemi nella riforma fiscale del Terzo Settore”, CLUEB, 1998 volume as well as the“ Enti non commerciali e ONLUS. Problematiche fiscali e contabili” volume, Maggioli Editore, 2003. He has built up significant experience in consulting to management administration departments and worked on mergers, transformations, spin-offs and all technical aspects concerning VAT and income taxes on current operations which impact heavily on limited companies.

Pier Luigi Ungania

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 1981. From 1980 to 1992 he initially worked for the Studio Landi Commercialisti before becoming a partner and then in 1992, with Dr. Fabio Zambelli and Dr. Michele Furlanetto, set up the Studio Associato Commercialisti. Since 2001 he has been practising his profession at the Studio Buscaroli, Ungania, Zambelli e Associati with offices in Bologna. From 1987 to 1997 he was a councillor to the Association of Qualified Accountants in Bologna and acted as Treasurer for a three year period. He has been a member of various consulting Commissions at the Association of Qualified Accountants in Bologna and, in particular, for a three year period from 1987-1990 was Chairman to the Commission on Tax Returns and Income Taxes and for the three year period from 1991-1994 the Company Law Commission and Certification of Financial results and also presided over the Company Law Commission during the three year period from 1997-2000. He has been a speaker at advanced fiscal and corporate conferences organised by the Association of Qualified Accountants. He lectures on state Qualified Accountant preparatory courses. He is a member of the Statutory Board of Auditors for numerous companies in Northern Italy. In addition, he is also member of the board for several multinational companies in Emilia Romagna and also holds the role of Advisor in several foreign subsidiaries of the same companies (France and Greece). He is also a member of the Auditing Boards for public bodies. He has built up significant experience as a consultant to management administration departments and worked on mergers, transformations, company spin-offs, company valuations, sales of companies and qualified equity holdings also in foreign companies, setting up foreign companies and drawing up business plans for founding new production businesses in Europe. From 1987 to 1997 he was member of the board of Chartered Accountants of Bologna, where he served as treasurer for three years. He has been a member of several advisory committees for the chartered accountants of Bologna and, in particular, has participated, as chief executive for the consultancy commission for unified and fiscal matters for the years 1987-1990, the commission on company law and balance of accounts certification between 1991-1994, and has chaired the commission on company law in the three-year period between 1997-2000. He has taken part, as a speaker, at conventions looking in depth at the topics of fiscal and corporate organisation for the order of chartered accountants. He has collaborated as a lecturer in courses preparing for chartered accountant exams. He is a member of the board of auditors of numerous companies in the North Italy. He is also on the board of directors of some multinational companies in Emilia Romagna, has the position of advisor in some foreign affiliates of the same companies (France and Greece). He was a member of the auditors’ committee for public authorities. He gained significant experience as a consultant in managerial administration sectors, has overseen mergers, transformations, divisions, business appraisals, the buying and selling of companies and qualified holdings also in foreign companies, constitutions of foreign companies, creation of business plans for the establishment of new production units in countries within Europe. Among experience of particular importance are: fiscal and international corporate planning action with countries such as Germany, France, Greece, Argentina, Luxembourg, England, Holland, Switzerland, Austria, Spain, Portugal, Hungary, Hong Kong, China and United Arab Emirates; ongoing support and management consulting for joint stock companies; operations for intra-EEC share permutations, acquisition of companies in Europe, the opening and establishment of production units, industrial plants and commercial companies in Italy and abroad; presentation of applications for funding, relating to SIMEST for Italian companies establishing abroad (outside the EU); the appointing and division of companies of various kinds; subsidised loan matters referring to law 488, concerning the establishment of companies in the south of Italy (Abruzzi), as well as funding for acquisition, also leasing, of industrial complexes; assist organisation for creating business plans to access special funding; company management consultancy for the start-up of new industrial activities and for internal re-organisation processes; assistance during fiscal inspections; management of problematic links between the annual balance and tax returns for company groups; general tax litigations. Foreign languages: English and French.

Fabio Zambelli

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 1981. From 1980 to 1988 he worked for the Studio Cazzola; from 1988 to 1992 he was a partner at the Studio Landi Commercialisti and then in 1992, with Dr. Pier Luigi Ungania and Dr. Michele Furlanetto, set up the Studio Associato Commercialisti. Since 2001 he has been practising his profession at the Buscaroli, Ungania, Zambelli e Associati, with offices in Bologna. From 1991 to 1997 he was an advisor to the Association of Qualified Accountants in Bologna. He has been a member of consulting Commissions for the Association of Qualified Accountants in Bologna and, in particular, as Chairman of the Company Law Commission and Certification of Financial Results in the period 1991-1997. He was a member of the Scholarship Committee for the three year period from 1991-1994. He is a member of the Commission which represents the Association of Qualified Accountants at the Regional Headquarters of the Inland Revenue for fulfilling the Memorandum of Intent. He has been a speaker at advanced conferences on fiscal and corporate topics organised by the Association of Qualified Accountants. He is a member of the Statutory Board of Auditors for many companies mainly in the North of Italy. He is member of the board at several companies belonging to multinational groups with offices in Bologna. He has gained invaluable experience in consulting to administration, business and fiscal departments at management level and has worked on countless extraordinary financial operations.

Corso Buscaroli

Civil Law lawyer with a first class honours degree from the University of Studies in Bologna, he has been registered on the Role of Lawyers in Bologna since 1997. He offers counselling and assistance in civil and commercial law both in court and out of court.

Gabriella Busi

Qualified Accountant and Auditor, she has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 1999. She deals with company, fiscal and administrative-accounting matters and provides assistance at the Financial Administration Offices in cases of disputes or assessments. She also edits declarations and communications inherent to the field involving direct taxes and indirect taxes, for sole ownership companies, collectives and freelancers also working in associations as well as preparing and drawing up financial results, related documents and subsequent reports.

Mauizio Canè

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 2001. He deals with fiscal and company consulting for extraordinary operations, company organisation and disputes. Within the organisation of the practice, he is particularly involved in taking care of expert assessments. He is a member of the Statutory Board of Auditors for various companies.

Luca Castorina

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 2007. He graduated in Economics and Company Legislation in 2003 from the Luigi Boccono University Business School. From August 2004 to May 2005 he worked as Assistant to the Financial Director of VI.SA Pty Ltd in Sydney – Australia. He provides fiscal and company consulting on matters concerning direct taxes and VAT and extraordinary operations. He is a member of the Statutory Board of Auditors to a variety of different companies.

Paolo Castorina

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 1985. He graduated from the University of Bologna and before starting his professional career worked in the banking and company sectors. He provides fiscal, company and administrative consulting for extraordinary operations as well as assistance on these matters at managerial level. He is an auditor for a range of companies operating in various business sectors

Stefano Fabbri

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 200 2000. He provides fiscal and company consulting and opinions. He covers the role of auditor and legal auditor for leading national and international joint stock companies. He is a member of the Statutory Board of Auditors for various companies

Luca Franchi

Qualified Accountant and Auditor, he has been registered at the Qualified Accountants and Certified Bookkeepers Association of Piacenza (Ordine dei Dottori Commercialisti ed Esperti Contabili di Piacenza) since 2002. He attended a Masters in Tax Law at INFOR – Training School. He deals with tax payments as well as providing fiscal and company consulting and advice also to cooperative companies. In the organisation of the practice, he deals with tax disputes and relations with the Finance Administration in defence of the taxpayer.

Lorenzo Selleri

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 2003. He mainly deals with company, accounting and fiscal consulting as well as assisting in drawing up financial results, extraordinary operations and tax due diligence. He is a member of the Statutory Board of Auditors to numerous companies.

Vincenzo Vita

Qualified Accountant and Auditor, he has been registered at the Association of Qualified Accountants and Certified Bookkeepers in Bologna (Ordine dei Dottori Commercialisti ed Esperti Contabili di Bologna) since 2004. He attended a Masters in Tax Law at the"Il Sole 24 Ore" Business School (2001) and an Executive Master on the main international IAS/IFRS international accounting principles (2010) at the LUISS Business School. He provides fiscal and company consulting and advice and works on extraordinary operations. In the organisation of the practice, he deals with tax disputes and relations with the Finance Administration in defence of the taxpayer. He is a member of the Statutory Board of Auditors to numerous companies.