In 1988, David Reali graduated from the University “Luigi Bocconi” of Milan with a first class degree in Business and Economics studies. He enrolled in the Professional Chartered Accountants’ Register in 1989 and in the Register of Accounting auditors in 1995. Moreover, he enrolled in the technical advisors’ Register at the Court of Milan with a technical expertise in financial and accounting matters. He is partner of “Chiaravalli, Reali e Associati” firm, which is located in Via San Primo 4 in the city of Milan. Specialized in accounting, tax matters and financial statements, he published several articles on tax matters and collaborated with the magazine “Il Fisco” and the journal of the Chartered Accountants. He is consultant of several industrial, commercial and financial companies. He was designated as statutory auditor to several companies, including banks, listed companies, SPAC (such as Made in Italy 1 SpA; Green Italy 1 SpA, Italian Wine Brands SpA) and other large companies and he still holds this important task. He currently deals with special corporate finance transactions (corporate transformation, mergers, corporate spin-off, takeover).