SMF was founded in Naples in the 70’s by Prof. Lina Mariello Fiume, who in 1986 became one of the first women to hold a university chair as a full professor of Accounting. Throughout our long-lasting experience, we have been consultants for major entities of the industrial, commercial, financial and public sector. We have played leading roles in the setting of official national accounting standards.

Today, SMF is a corporation that can count on a professional network able to offer all the services needed by the economic operators; relying on its remarkable strong and legal expertise, as well as a recognized authority in the economic and legal sector and its advanced organization.

In a ready-made low cost market, our choice is to offer tailored services, as we are aware that each customer represents a unique and requires and deserves specific solutions, based on solid and updated theorical frameworks.

Our professional challenge is to apply research results to the real needs of customers,
well-knowing that that reality is the true recipient of business knowledge.

Our goal is to support our clients in creating and protecting economic value, respecting sustainability and social responsibility, for a prosperous and peaceful society.

Respecting for professional ethics is not a only duty imposed by law but a precise choice, because we believe that integrity and transparency, both regarding means and ends, are vectors of value and prosperity for companies and communities.

Download ethics code