Massimo graduated from Ca’ Foscari University in Venice in 1986 with a degree in Economics and he has been registered on the Register of Certified Public Accountants, Auditors and Advisors of Venice since 1989. 

He is a self-employed accountant specialising primarily in management and legal consulting for medium/large companies. He has been responsible for the governance of a number of Italian companies. 

He has conducted the financial, legal and managerial restructuring of leading companies and holdings and he has also led the financial and fiscal due diligence for mergers and acquisitions. 

Massimo has developed considerable experience as a statutory auditor for various medium/large companies, including listed companies. 

Since 1996 he has held several institutional offices with the Register of Certified Public Accountants, including President of Consiglio Nazionale dei Dottori commercialisti e degli Esperti Contabili from 15 February 2017 to 21 November 2021. 

From 4 May 2017 until 26 June 2022 Massimo was a member of the Supervisory Board of the OIC – Italian Accountants Committee – responsible for developing and issuing new principles for the drawing up of financial statements.