The Firm

Studio Semeria Ghinamo Monzardo & Associati is a professional association of accountants and bookkeepers, established as a simple partnership, whose members are Paola Monzardo, Gian Carlo Ghinamo, Marco Grazietti, Attilio Scotti, and Laura Arimondo.

The firm was founded in Sanremo in 1973 as an individual entity on the initiative of Dr. Antonio Semeria (who passed away in 2011).

In 1994, with a view to constantly improving the services offered, the firm became a partnership with the addition of partners Rag. Paola Monzardo and Dr. Gian Carlo Ghinamo, and began a close collaboration with French colleagues Dr. Patrick Rossi and Dr. Claude Ricci, based in Nice.

In order to expand the professional services offered and at the same time ensure ever-greater assistance to clients, in 2017 colleagues Dr. Marco Grazietti, Attilio Scotti, and Laura Arimondo, who had already been collaborating for several years, joined the firm. In 2025, a partnership began with colleagues Eugenio Prette and Carmen Barone, already owners of a historic firm in Bordighera.

The firm, now a point of reference operating throughout the province of Imperia and in the Alpes-Maritimes (France), carries out its professional activities in its offices in Sanremo and Imperia and at its associated offices in Bordighera, Vallecrosia, and Nice (France).

Various external professionals practice at the different offices where the firm operates: in Italy, Dr. Eugenio Prette, Dr. Carmen Barone, Dr. Vittoria Sismondini, and Dr. Giovanni Ghinamo; and in France, Dr. Patrick Rossi, Dr. Claude Ricci, and Dr. Mariem Mimouna.

The Semeria Ghinamo Monzardo & Associati firm is constantly evolving and now consists of 5 partner professionals, 7 external professionals, and 20 collaborators and employees.

The firm’s professionals have also held and continue to hold positions as members of boards of directors of private and publicly owned companies, company liquidators, judicial liquidators, members of boards of statutory auditors and sole auditors, financial advisors in corporate crisis management procedures, bankruptcy trustees, professionals delegated to sales in real estate foreclosures, and tax defenders.

The specializations and services offered to clients include bookkeeping, the preparation of financial statements and the management of tax compliance, the preparation of tax returns of any nature and type, business, corporate, tax, and contractual consulting, statutory auditing, as well as consulting on extraordinary and international finance transactions, business crisis management, corporate restructuring, generational transitions, business plan preparation, and company valuation: activities that enable us to provide our clients with comprehensive consulting services in both Italy and France.

Sanremo

Via Roma, 166 – Tel. +39 0184 570000

info@semeria.eu

imperia

Piazza Unità Nazionale, 19 – Tel. +39 0183 767267

info@semeria.eu

 

BORDIGHERA

Via Roma 5 – Tel. +39 0184 266680

info@semeria.eu

vallecrosia

Via Col. Aprosio, 17 – Tel. +39 0184 251350

info@semeria.eu

nice

14, Rue Dunoyer de Segonzac – Tel. +33 (0)4 92 29 87 00 – fidazur.nice@fidazur-partners.com

Studio Semeria Ghinamo Monzardo & Associati, active for over 50 years, is a professional association of doctors and accountants. Based in Sanremo, Imperia, Bordighera, Vallecrosia, and Nice, it currently has five partners and offers accounting, business consulting, and tax services.

OFFICES

ProfessionALS

YEARS IN BUSINESS

The Professionals

Our firm stands out for its team of highly qualified professionals. With different skills and specializations, we are ready to offer customized solutions for business and tax needs. Learn more about our experts and their activities.

Paola Monzardo

Known language: French
p.monzardo@semeria.eu

Registered with the Order of Chartered Accountants and Accounting Experts of Imperia since 1995 and in the Register of Statutory Auditors since 1999, she has gained extensive experience in the administrative and accounting field. She mainly deals with consulting on company accounting and financial statements, tax consulting on direct and indirect taxes, and consulting on extraordinary corporate transactions.
She has gained significant experience in the preparation of financial statements, the tax accounting management of extraordinary transactions, and the preparation of consolidated financial statements.
She has held and continues to hold the positions of Director and Statutory Auditor of companies.

Laura Arimondo

Known language: English
info@semeria.eu

Registered with the Order of Chartered Accountants and Accounting Experts of Imperia since 2006 and in the Register of Statutory Auditors since 2007, she has worked abroad in auditing and international tax consulting and has gained extensive experience in administration and accounting.
She mainly deals with consulting on accounting and direct and indirect taxation, corporate and business matters, financial statement preparation, accounting and tax management, and extraordinary transactions.
She has held positions as director of private companies, bankruptcy trustee, and professional delegate for sales in real estate foreclosures.

Gian Carlo Ghinamo

Known language: French
g.ghinamo@semeria.eu

A member of the Imperia Association of Chartered Accountants and Accounting Experts since 1991 and of the Register of Statutory Auditors since 1995, he has specific expertise in tax matters, extraordinary corporate transactions, corporate restructuring, business plan drafting, company valuations, and corporate crisis management.
He mainly deals with tax, corporate, administrative, and contractual consulting, pre-litigation and tax litigation, international tax planning, generational transition in companies, financial advisor in restructuring procedures for companies in crisis, and management control.
He has held and continues to hold the following positions: Director/Auditor/Auditor of private and public companies, Bankruptcy Trustee, Judicial Liquidator, Professional delegated to sales in real estate foreclosures, Technical Consultant to the Courts, Auditor/Consultant/Tax Defender of Public Bodies.

Marco Grazietti

Known languages: English, French
info@semeria.eu

A member of the Imperia Association of Chartered Accountants and Accounting Experts since 2001 and of the Register of Statutory Auditors since 2005, he has specific expertise in tax, corporate, and contractual matters and in tax litigation.
He mainly deals with tax, corporate, administrative, and contractual consulting, the application of dispute resolution mechanisms and tax litigation, international tax planning, business valuation, and the preparation of corporate, tax, and accounting due diligence.
He has gained significant experience in preparing business plans for corporate control, drafting economic and financial plans in accordance with the provisions of Legislative Decree 50/2016, and, as a financial advisor, preparing plans for the restructuring of companies in crisis. He has also gained specific experience in managing issues related to the regularization of foreign activities.
He has held and continues to hold the positions of Director, Statutory Auditor, and Auditor of companies, Bankruptcy Trustee, and Technical Consultant to the Courts.

Attilio Scotti

Known languages: English, French
info@semeria.eu

A member of the Imperia Association of Chartered Accountants and Accounting Experts since 1994 and of the Register of Statutory Auditors since 1999, he has specific expertise in international taxation, as well as in tax and corporate matters in general.
He mainly deals with tax, corporate, administrative, and contractual consulting, including to and from abroad, and international tax planning.
He has gained significant experience in the repatriation of capital from abroad, in the pre-litigation phase, in tax litigation, and in VAT matters at national and international level.
He holds and/or has held positions as company auditor, auditor of public bodies, bankruptcy trustee, and technical consultant to the courts.

Associated Professionals

Various external professionals collaborate regularly with the firm at its various offices: in Italy, Dr. Vittoria Sismondini, Dr. Giovanni Ghinamo, Dr. Eugenio Prette, and Dr. Carmen Barone; in France, Dr. Patrick Rossi, Dr. Claude Ricci, and Dr. Mariem Mimouna.

Patrick Rossi

Known languages: French (native speaker), Italian
fidazur.nice@fidazur-partners.com

Registered with the Order of Experts-Comptables at the Order of Marseille since 1993, he works as an accountant and auditor in Nice (France).

Giovanni Ghinamo

Known languages: English, French
info@semeria.eu

Member of the Order of Chartered Accountants and Accounting Experts of Imperia since 2024.

 

Eugenio Prette

Known languages: English, French 
studio@prette.it

Member of the Order of Chartered Accountants and Accounting Experts of Imperia since 1984 and of the Register of Statutory Auditors since 2007. He provides consulting services to companies on tax, corporate, accounting, administrative, contractual, and labor matters. He has provided and continues to provide assistance, representation, and defense in tax litigation and labor disputes. He has held and continues to hold the positions of Administrator, Bankruptcy Trustee, Professional Delegate for Sales in Real Estate Executions, Technical Consultant for the Party and Court-Appointed Technical Consultant at the Court of Imperia.

Claude Ricci

Known languages: French (native speaker), Italian
fidazur.nice@fidazur-partners.com

Registered with the Order of Experts-Comptables at the Order of Marseille since 2003, he is an expert in remuneration issues and works as an accountant in Nice (France).

Vittoria Sismondini

Known language: French
info@semeria.eu

Registered with the Order of Chartered Accountants and Accounting Experts of Imperia since 2015, she has specific expertise in accounting and financial statement preparation.

Mariem Mimouna

Known languages: French (native speaker), English
expert-comptable@fidazur-partners.com

Registered with the Order of Experts-Comptables at the Order of Marseille since 2017, she is an expert in remuneration issues and works as an accountant in Nice (France).

Carmen Barone

Known language: French
carmenbarone@prette.it

A member of the Imperia Association of Chartered Accountants and Accounting Experts since 2007, she is an expert in accounting, financial statements, tax returns, and contracts.