ORAZIO GUARNERA

Registered with the Order of Certified Public Accountants of Catania. Registered in the Register of Auditors, Court-Appointed Technical Experts, and Court-Appointed Experts.

Degree in Economics and Business.

Training course for individuals appointed by the judicial authorities for crisis and insolvency procedures.

He specializes in tax, fiscal, and corporate law, with a particular focus on mergers, spin-offs, asset contributions, corporate reorganizations, business and asset analyses and valuations, and due diligence.

He has gained significant experience in the field of taxation, including assistance with tax audits, inspections, and tax litigation.

He works in court as a judicial assistant, serving as a court-appointed expert (CTU) and party-appointed expert (CTP) in corporate disputes, liquidation proceedings, and sworn expert reports.

He holds positions as a statutory auditor and as Chairman/Auditor of boards of statutory auditors.