The firm was founded in Naples in 1972 by Prof. Lina Ferdinanda Mariniello, who in 1986 became one of the first women in Italy to be appointed full professor of Accounting. From its earliest decades the firm has advised leading clients in the industrial, commercial, financial and public sectors, contributed to the development of the Italian national accounting standards, and taken on landmark engagements in the country’s economic history: from the 1993 financial distress of the Municipality of Naples to the defence of the Bank of Italy’s commissioners in the Sicilcassa liquidation and the Italgest bankruptcy.
In 2000, with the arrival of Raffaele Fiume, Studio Mariniello Fiume was born: two generations of business culture united by the same idea of the profession, founded on the rigour of research applied to practice. In 2022 the firm became a professional services corporation, and in 2024 it opened its Milan office in Via Moscova, serving clients in the country’s two main economic centres.
Today Studio Mariniello Fiume relies on a professional network that combines business and legal expertise to serve companies, banks and institutions, with a focus on sustainability and social responsibility.
In a market that leans towards standardised, low-cost solutions, we choose to offer highly personalised services, in the awareness that every client is unique and requires specific solutions, developed on the basis of sound and up-to-date theoretical models.
This choice has a precise organisational consequence: a limited number of engagements, followed directly by the partners, with teams tailored to each case.
Our professional challenge is to apply the results of research to the concrete needs of practice, knowing that practice is the true recipient of business knowledge.
Our goal is to support our clients in creating value and protecting the value created, respecting sustainability and social responsibility, for a prosperous and peaceful society, built on a human scale and the pursuit of happiness.
For us, professional ethics is not merely a duty imposed by our professional body: it is a deliberate choice. We believe that integrity and transparency, in both means and ends, are drivers of value for companies and for the community.
This choice translates into precise practices: preliminary conflict-of-interest checks, independence in supervisory engagements, and absolute confidentiality on every case.