Elena Spagnol

Bom in Turin on 14.02.1968
Marital status: married


Education

Dec. 1999 Chartered Accountant: n. 111434, DM 25/11/1999, GU n. 100, 17/12/1999
Febr.1995 Certified Public Accountant
Nov. 1992 Degree in Economics and Business Management - University of Turin.
University years: 1987/88 to 13/11/1992. Graduation dissertation: "Supervision requirements introduced by the Law on investrnent firms (SIM), with particular reference to organizational, administrative and accounting aspects of multifunctional SIMs".
July 1987 High school graduation diploma - "V. Alfieri" Highschool, Turin.


Work experience

Since September 2016 collaboration with the Business Tax advisor Piazza (Studio Associato Piazza) Ordinary tax, accounting and corporate consulting, professional opinions on ordinary and extraordinary tax issues.

Since May 2015 Business Tax advisor (Studio Spagnol). Ordinary tax, accounting and corporate consulting, professional opinions on ordinary and extraordinary tax issues. Since July 2011 Collaboration with Eutekne: author of newspapers and magazines articles, as well as publications; conference lecturer.

July '13-April 2015 Collaboration with Studio Palea, RSM Italy Tax &Advisory, member of RSM Intemational, Synergia Consulting Group.

Sept. '95 - Dec.2011 Collaboration with Studio legale e tributario di Ernst &Young (associate since 2003): ordinary tax, accounting and corporate consulting, preparation and contro! of financial statements and income tax retums, professional opinions on ordinary and extraordinary tax issues for both listed and non-listed Companies. Due diligence, planning and support in M&A.

Significant experience in the taxation of IAS/IFRS financial statements in the Oil&Gas and Renewables sectors.

Member of Tax Professional Practice Group of the Firm. Lecturer at the School of Foreign Trade and the University of Economics and Business of Turin.

Member of the working group of the Association of Chartered Accountants of Turin on tax reform and IAS/IFRS which published "Tax Reform", Eutekne publishing house in collaboration with the Faculty of Economics in Turin and the Revenue Service -Regional Directorate of Piedmont and some articles in the field of taxation of international accounting standards and business income.

Co-author of numerous articles on IAS taxation and the book "The taxation of IAS", Il Sole 24 ore publishing house. Speaker at conferences on business income, national and international accounting standards.

Jan – Sept. 1995 Administrative employee in a paper company belonging to a multinational leading group.

Dec. 1992 - Jan. 1995 CPA trainee with Studio Giordana professional firm in Turin.

Sept. - Nov. 1992 Intern with an investrnent firm (SIM) belonging to a financial group of a leading banking institute in Turin.


Foreign languages

French: Excellent knowledge of spoken and written language - several living and training experiences abroad in French schools (including one-month courses for three years in Grenoble).
English: Good knowledge of spoken and written language - several living and training experiences abroad.


Appointments

Substitute member of the Board of Auditors:
ONEY S.p.A. (advisory business and other management consulting and business planning)
SANTANDER CONSUMER FlNANCE MEDIA S.R.L.(consumer credit)
IMA S.p.A. (project and production of automatic machines)
CARDIOVASCULAR LAB S.p.A. (original research and development in the bio-technologies field)
ERG S.p.A. Chairman of the Board of Statutory Auditors
FinecoBank S.p.A. Chairman of the Board of Statutory Auditors