Bertolino, Chiarle, Cotto e C. s.s.

Company consultancy. Contract consulting. Statutory audit. Real estate executions. Consultancy and assistance in insolvency matters. Judicial assignments in insolvency matters (receiver, judicial commissioner).

Keeping of Accounts for limited company, partnerships, individual firms and professionals. Drafting financial statements. Tax returns preparation. Management of relations with provident societies, insurance funds and professional associations. Consultation for agricultural companies and pharmacy specification.

Assistance during tax audits, assistance in tax litigation and deflationary tax instruments. Specialist tax advice in transfer pricing.

Contractual and tax consultancy for individuals, preparation of income tax returns, IMU and Tasi calculations. Real estate consulting (leases agreements), assistance in dealing with the financial administration, with the local authorities and with provident societies.

Advice for religious organizations and non-profit organizations, keeping of accounts, drafting of financial statements, preparation and transmission of EAS form, consultancy and assistance in dealing with the financial administration.

Tax consultancy and assistance in corporate reorganization and restructuring (reorganizations, mergers, contributions, divisions, sales and acquisitions of companies, businesses, equity investments, etc.). Estimation reports.


Mr. Cotto Giuseppe

Chartered Accountant since 1972

Mr. Bertolino Giorgio

Chartered Accountant since 1978

Mr. Cotto Luca

Chartered Accountant since 2000

Mr. Cotto Fabrizio

Chartered Accountant since 2004


Our teamwork shares the offices of Nizza Monferrato and Asti.


Massimo Iafrate

Chartered Accountant since 2008