PERSONAL DATA Marco Bongiovanni Italian Citizenship Military Service: Reserve Officer - Army Administration Service. Associations: - AIRCES - Associazione Italiana Revisori Legali dell'economia Sociale; ( Italian Association of External Auditors for Socio-Economics ) - ANDAF Associazione Nazionale Direttori Amministrativi e Finanziari; ( National Association of Administrative and Financial Directors ); - AREL - Agenzia di Ricerche e Legislazione fondata da Nino Andreatta; ( Research and Legislation Agency founded by Nino Andreatta ) - UNUCI Unione Nazionale Ufficiali in Congedo d Italia. ( National Union of Italian Discharged Officers ). EDUCATION Degree in Economics and Commerce from the La Sapienza University of Rome. QUALIFICATIONS PROFESSIONAL BODIES - Italian Order of Chartered Accountants Rome; - Registry of External Auditors. LANGUAGES IT SKILLS OFFICES HELD - English: fluently read, spoken and written; - French: good level in reading, speaking and writing. Excellent knowledge of MS Office (word, Excel, power point, adobe acrobat) In the 1990 s I was a member of: for Regulatory Audits; for the decree of accounting and auditing principles for public companies of local entities (Municipally owned companies); for the incorporation of the VIIIth EEC Directive (regulatory audit of financial statements) and of the 1/5
directive for the liberalization of educational degrees within the EEC. PUBLICATIONS - For IPSOA publishing I have written more than 100 articles on the topics of auditing, yearly corporate financial statements, accounting, Basel 2; - for Il diritto dell economia (The law of economics), quarterly magazine of doctrine, law and documentation, DRAGHI REFORM: WHAT CHANGED IN CONTROL STATUTORY AUDITORS, March 2000 Mucchi Publisher; - FROM THE LIRA TO THE EURO, the author of the monograph, 1998 IPSOA; - for AREL Information, quarterly magazine, CORPORATE GOVERNANCE: COMMENTS, July 1996 AREL Agency of Research and Legislation Agency founded by Nino Andreatta; - for Il diritto dell economia (The law of economics), quarterly magazine of doctrine, law and documentation, THE TRANSPARENCY OF FINANCIAL INFORMATION AND CERTIFICATION, May 1995 Mucchi Publisher; - MANUALE DEL REVISORE (AUDITOR S MANUAL) co-author 1992 IPSOA; - for "International Tax Planning Manual" author of the Italian section, from 1990 to 2003, by CCH; - RULES AND ACCOUNTING RECORDS FOR LOCAL PUBLIC ENTERPRISES ENTITY, coauthor, with the doctor Aldo Pedussia of Turin, 1988 by Horwath & Horwath Italy Sas. MEETINGS, CONFERENCES, FORUMS - FINANCIAL REPORTS AND RATING IN SMEs, tools and methodologies to prepare for the challenge of Basel 2 and the new relationships with banks, speaker on The financial check-up to improve the rating and optimization of relations bank enterprise Conference at the Chamber of Commerce of Modena, Modena April 2005; - CORPORATE GOVERNANCE, THE ROLE OF INSTITUTIONAL INVESTORS AND FINANCIAL STAKEHOLDERS, speaker at the Corporate Governance Forum 2004 organized by PricewaterhouseCoopers, Mantova in October 2004; - FRANCHISING CONGRESS 2001, organized by the Association of Italian Franchises, speaker on Franchising in Italy, sectorial data preview FRANCHISE EXHIBITION Fiera Milano November 2001; 2/5
- INTERNATIONAL WEEK OF FINANCE, seminar organized by APRE, speaker on Evolution of corporate and legal audits: Draghi reform Milan June 1998; - GENERATIONAL CHANGE, redefinition of the business and protection of family assets, speaker on The structure Evolution in time of family-owned businesses Conference at the University of Modena Department of Business Economics, Modena February 1996; - CIVIL AND CRIMINAL RESPONSIBILITY OF DIRECTORS AND AUDITORS, New standards of behavior of the Supervisory Board, speaker on Presentation of the new standards of conduct of the Board of Auditors, Conference organized by The Foundation of Chartered Accountants of Modena, Modena December 1996; - INTERNATIONAL CONFERENCE ON FRANCHISING, speaker on The Franchise: a means of alternative development to the direct management Conference by the University of Pisa Department of Business Economics ' Egidio Giannesi " Florence April 1994; - SYSTEMS AND SOURCES OF FUNDING TO CREDIT HOTEL FOR THE COUNTRY GROWTH AND DEVELOPMENT, speaker on The role and functions of consulting FAIAT Conference by the Italian Federation of Hotels and Tourism as part of the Bank Ensures Fair, Torino Lingotto October 1993; - TRANSFER OF BUSINESSES IN THE EUROPEAN COMMUNITY, Symposium at the European Commission, speaker as an Italian expert (one of six ) on the transfer of family-owned businesses, Brussel January 1993. TEACHING EXPERIENCE/PROFESSORSHIPS - Adjunct professor (current position) at the University of Modena and Reggio Emilia, Marco Biagi Department of Economics and Corporate Auditing within the Master s Course Corporate management and consulting ; - Teaching professor at the Internal Auditing course within the post-university Master s in Administration, Finance and Control at the University of Modena and Reggio Emilia for the 2005/2006 academic year; - Adjunct professor/subject Matter Expert (from 1994 to 2014) at the University of Modena and Reggio Emilia, Marco Biagi Department of Economics and Corporate Auditing within the four year courses (old regulations) and within the three year/master s courses (new regulations). 3/5
- Teaching professor at the courses for Professional Training of practicing Chartered Accountants of the Order of Chartered Accountants of Modena, from 1997 to 2006; - Teaching professor at the Professional Training Institute for Chartered Accountants within the La Sapienza University of Rome for the year 1997; - Teaching professor of Corporate Finance - within the Italian Centre for Studies on Tourism and the Tourism Promotion of Assisi (University of Perugia) in 1997 within the course Training of Southern Educators and, in 1995, professor of Accounting and Financial Reporting within the National experimental training project for the training of experts in franchising techniques and distribution for small to medium sized tourist companies which operate within the hotel sector ; - Teaching professor at the State Technical Institute Enrico Mattei of Avola, in 1996 for audit and control of the financial statements in the post-graduate course Expert analytical accounting and management control ; - Lecturer at the School PROFINGEST business and bank managers, Bologna 1993, Preparation of the financial statements and consolidated financial statements in the course Financial Statements and Consolidated Financial Statements on news of the Legislative Decree 127/1991; - Lecturer at Assoservice Industrial Association of Modena, 1990 Accounting and Financial Reporting in the course From accounting to the financial statements ; - Lecturer at Assoservice Industrial Association of Modena, 1989 EU Directives in the financial reporting and accounting control in the course From accounting to the financial statements ; - Lecturer at the School PROFINGEST business and bank managers, Bologna, academic year 1989/1990 Master of Administration and Control in Business Management 3rd edition. PROFESSIONAL EXPERIENCE As of September 1972 (current position) Chartered Accountant ROME RM Independent contracting professional. Member of the Board of Directors and Board of Statutory Auditors of commercial companies, entities and non-profits; As of January 2010 (current position) PRM Società di Revisione S.r.l. 4/5
Auditing firm registered in the Registry of External Auditors Managing Partner. I am a partner responsible for the regulatory audit of various companies operating in the following sectors: non-profit, clothing, food, environment, banking, biomedical, construction ceramics, chemical, cooperatives, civil constructions and public works, editorial, IT, mechanical. January 2005 / December 2009 PRM Società di Revisione S.r.l. Auditing firm registered in the Registry of External Auditors External collaborator. January 1980 / December 2002 Horwath & Horwath Italia Sas Auditing firm registered in the Special Consob List Managing Partner. I was a partner responsible for the audit of the financial statements of various companies, including those listed in the Stock Exchanges of Milan and within the EU and US, operating in the following sectors: clothing and fashion, hotel services, banking, ceramics, chemical, cooperation, construction, distribution, financial, mechanical, multiutility, transportation. I managed, from 1993 to 2002 and on behalf of ASSOFRANCHISING, the Italian Franchising Association, the annual sector audit. I was a subject matter expert for the Board of Auditors for various Municipally Owned Companies for their Three-Year Report pursuant to Article 27 nonies of Legislative Decree 786/81. January 1977 / April 1980 September 1972 / December 1976 Studio Palandri Associated Offices of Chartered Accountants and Attorneys Partner Studio Palandri Associated Offices of Chartered Accountants and Attorneys External collaborator PROFESSIONAL SKILLS I am a professional with more than 40 years of experience. I have been working within the corporate finance sector for more than twenty years as a consultant for the acquisition and sales of companies, including full due diligence selling activities and complete assistance in the process of acquisition/sales, including letters of intent, negotiations, assistance in the collection of funding and equity sources, the contract itself and up to the post sale/acquisition assistance phase for operations of up to 100 million in value. Direct experience in spin-offs, mergers, corporate transformations and restructuring. Accounting expert and external auditor. In compliance with Legislative Decree no. 196/2003, I consent to the processing of my personal data. 5/5