Graduated in Economics and Commerce at Cà Foscari University of Venice in 1978. Registered in the Register of Chartered Accountants of Vicenza, in the Register of Auditors, in the Register of Technical Consultants at the Court of Vicenza. Director of the Order of Chartered Accountants for the jurisdiction of the Court of Vicenza in the period 1991 - 2000, having held the position of Director Secretary. He exercises the profession of Accountant on an exclusive basis. Since 2002 he has been an Associate of Adacta Studio Associato di Vicenza. Within Adacta, he deals, in particular, with matters relating to legal and accounting issues connected with financial statements and company law. Since its establishment in 1985, he has been a member of the "Study Commission for Accounting Principles and Financial Statements" set up by the Vicenza Association of Chartered Accountants: he is currently its Chairman. He is a member of the " Commission for the Legal Control of Accounts" set up by the National Council of Accountants, which has drawn up the Principles of Conduct for the Board of Auditors. He is a member of the " Joint Commission on the Rules of Conduct of the Legal Control Bodies in the reform of corporate law" set up by the National Council of Accountants and the National Council of Accountants and Commercial Experts, which has drawn up the Rules of Conduct of the Legal Control Bodies in the reform of corporate law. Member of the Examining Commission at the Court of Appeal of Venice for the first session of examinations for the registration in the register of auditors. Director of an auditing company registered in the Register of Auditors. Auditor in various companies with commercial, industrial and real estate businesses. Aide to the Delegated Judge in Bankruptcy of the Court of Vicenza, having served as receiver, judicial commissioner, liquidator and judicial administrator in bankruptcy proceedings.