In 1986, public accountants Emilio Orlando Manganiello and Ana Rosa Hernandorena joined forces to form "Manganiello & Hernandorena", providing, from the beginning, excellent services in the areas of accounting and tax advice. In 1994, with the incorporation of Emilio Orlando Manganiello (son), the professional services offered were expanded by covering legal advice and representation in litigation.
Over time, new professionals were incorporated and the services provided were expanded, but without ever losing the essential commitment assumed with our clients: to advise them and collaborate in the resolution of their affairs in a serious manner, with impeccable responsibility and transparency.
In 1986, public accountants Emilio Orlando Manganiello and Ana Rosa Hernandorena joined forces to form "Manganiello & Hernandorena", providing, from the beginning, excellent services in the areas of accounting and tax advice. In 1994, with the incorporation of Emilio Orlando Manganiello (son), the professional services offered were expanded by covering legal advice and representation in litigation.
Over time, new professionals were incorporated and the services provided were expanded, but without ever losing the essential commitment assumed with our clients: to advise them and collaborate in the resolution of their matters in a serious manner, with impeccable responsibility and transparency.
In addition, we have generated collaborative links with firms in the interior of the country. We are united with them by a basic aspect worth highlighting: the same way of working.
ANA ROSA HERNANDORENA
Accountant
Founding Partner along with accountant Emilio Orlando Manganiello (01/25/1936 - 01/24/2024).
Public Accountant graduated from the Economic Sciences School of the University of Buenos Aires. Member of the Tax Area at "López González & Raimondi" . Dedicated to independent activity since 1980. Author of articles published in specialized magazines. National Justice Expert.. Member of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires since 1974. She especially advises agricultural companies, civil associations, foundations and individuals, on tax, accounting and audit matters.
ahernandorena@estudiomh.com.arPHONE.: / +5411 4343.2552
EMILIO ORLANDO MANGANIELLO (h)
Lawyer
Associate lawyer graduated from the Law and Social Sciences School of the University of Buenos Aires (1989). Postgraduate degree of Specialist in Business Legal Advice awarded by the Law School of the Universidad Católica Argentina (2000). Mediator graduated from the Argentine Mediation Association (1996). Former Head of Practical Work at the Law School of the University of Buenos Aires. Author of articles published in specialized magazines and presentations at Corporate Law Congresses. Member of the Public Bar Association of the Autonomous City of Buenos Aires since 1989. Member of the Bar Association of the Province of Buenos Aires since 1995. Advises companies and small and medium-sized enterprises (SMEs) on their corporate, commercial, bankruptcy, labor and procedural aspects. tax.
eom@estudiomh.com.arPHONE.: / +5411 4343.2552
MARCELA LETTIERI
Lawyer
Associate lawyer graduated from the Law and Social Sciences School of the University of Buenos Aires (1999). Postgraduate degree of Specialist in Business Legal Advice awarded by the Law and Social Sciences School of the University of Buenos Aires (2005). Author of articles published in specialized magazines and presentations at Law Congresses. She has participated in numerous courses and seminars related to the subjects of her specialty. Member of the Public Bar Association of the Autonomous City of Buenos Aires since 2000. Member of the Bar Association of the Province of Buenos Aires since 2009. She advises companies on their corporate, commercial, bankruptcy and labor aspects. She also provides advice in the area of Pension Law.
mlettieri@estudiomh.com.arPHONE.: / +5411 4343.2552
LUCIANA ROCÍO TOJO
Lawyer
Graduated from the Law School of the Universidad Argentina de la Empresa (2022). She has participated in courses and seminars related to e-commerce. Member of the Public Bar Association of the Autonomous City of Buenos Aires since 2023. She advises companies especially on Labor Law and Commercial Law.
luciana.tojo@estudiomh.com.arPHONE.: / +5411 4343.2552
