Ferrando & Ratto is a professional partnership of Chartered Accountants and Auditors specializing in corporate, tax and employment law.

Davide Ferrando

Martina Ratto

Roberta Ratto

Luca Balzarini

Davide Ferrando

Born on January 15, 1978. Completed secondary school in classical studies at Liceo Classico C. Colombo in 1997 with a score of 55/60. Awarded a degree with distinction in Economics and Trade (business specialization) in 2003. Licensed to practice as a Chartered Accountant and Auditor in 2006 after a 10-year  stint working for leading Genoese accounting firms, after which he established a firm under his own name in 2015 and subsequently founded F+R Commercialisti Associati with colleague Martina Ratto. Expert Witness at the Court of Genoa, member of the Direct Tax Study Committee of the Genoa association of chartered accountants and accounting experts. Mainly deals with corporate and tax advice, corporate assignments and extraordinary transactions.
Registered with the Genoa Association of Chartered Accountants and Accounting Experts Section A No. 1434 since 18/09/2006.
Registered in the Register of Auditors No. 144521 – Ministerial Decree 30/05/2007, published in the Italian Official Journal No. 47 of 15/06/2007
Registered in the Register of Expert Witnesses of the Court of Genoa under no. 3709 since 15/05/2017 for sub-categories A-C-D-G.

Foreign languages: English (written: good, spoken: fairly good)

Martina Ratto

Born on November 28, 1979. Completed secondary school in scientific studies at Liceo Scientifico Nicoloso da Recco in 1998 with a score of 54/60. Awarded a degree with distinction in Economics and Trade in January 2003. Licensed to practice as a Chartered Accountant and Auditor in 2007, she worked as a partner  in a leading firm based in Turin and Genoa, subsequently establishing Studio F+R Commercialisti Associati with colleague  Davide Ferrando. Mainly deals with corporate and tax advice, tax litigation, corporate  assignments and extraordinary transactions, ex parte expert witness in a variety of expert appraisals required in the context of civil, tax and employment proceedings, providing primarily technical, fiscal and accounting reports.
Registered with the Genoa Association of Chartered Accountants and Accounting Experts Section A No. 1451 since 25/01/2007.

Registered in the Register of Auditors No. 151361 – Ministerial Decree 09/06/2008, published in the Italian Official Journal No. 54 of 11/07/2008


Foreign languages: English and French (fairly good)

Roberta Ratto

Born on May 29, 1987. Completed secondary school in scientific studies at Liceo Nicoloso da Recco in 2006  with a score of 100%. Awarded a first degree in Business Administration by the  university of Genoa in 2009  with a thesis on employment law. Awarded a master’s degree with distinction in Management by the University of Genoa’s Department of Economics in 2011 with a thesis on the work-life balance. In the same year, she began to work for accountancy firms in Genoa. Registered in the Register of Chartered
Accountants and Auditors in 2015. Mainly deals with employment advice and litigation in the fields of tax and employment. She has worked for Ferrando & Ratto since its foundation.


Registered with the Genoa Association of Chartered Accountants and Accounting Experts Section A No. 1727 since 14/01/2016.
Registered in the Register of Auditors No. 176667 – Ministerial Decree 15/04/2016, published in the Italian Official Journal No. 35 of 03/05/2016


Languages: English (First Certificate), French (elementary).

Balzarini Luca

Born on November 23, 1984. Completed secondary school in scientific studies at Liceo Scientifico M. L. King  in 2003. Awarded a first degree in Business Administration by the University of Genoa in 2007. Awarded a  specialized degree in Professional Activities, Administration, Finance and Control by the University of Genoa in 2011 with a score of 105/110. Began working for various  accountancy firms in Genoa and Chiavari in 2009, initially as a trainee and subsequently as an employee. Registered in the Register of Chartered Accountants and Auditors in 2014. Mainly deals with  taxation advice and the respective formalities. He has worked for Ferrando&Ratto since its foundation.
Registered with the Genoa Association of Chartered Accountants and Accounting Experts Section A No. 1708 since 12/02/2015.


Registered in the Register of Auditors No. 174524 – Ministerial Decree 01/04/2015, published in the Italian Official Journal No. 28 of 10/04/2015


Languages: English (CAE, Certificate in Advanced English), Spanish (good).