Our People

 Our people are our most valuable asset.
Our team consists of service-minded professionals.

Hill Audit


Managing Partner, APA


Partner, APA


Senior Manager, APA

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Hanna Manelius

Audit Manager, M.Econ.


Chairman of the Board, APA


Partner, APA

Ansku KHT.jpg

Senior Manager, APA

Mia Kulmala

Audit Manager, M.Econ.


Partner, APA

Markku Larsen

Senior Advisor, HT


Audit Manager, HT

Kitty Räihä

Senior Auditor, M.Econ.

Antoni Melanen

Auditor, M.Econ.

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Ronja Nikkilä

Auditor, B.Econ.

Viivi Ahtiainen

Administrative Coordinator

Hill Advisory




Päivi Rönkkö

Managing Partner, APA

paivi.ronkko@hillaudit.fi  |  +358 40 772 3738  |  Linkedin

I’ve been privileged to see the growth and development of Hill Audit since day one, and nowadays I’m one of the partners of the company. In October 2017 I had the opportunity to challenge myself when I became the CEO of Hill Audit. Along with being a CEO, I also work actively with our audit clients and with different consulting assignments.


During my time at Hill Audit I’ve worked on various types of client projects, and I enjoy being an all-encompassing supporter for entrepreneurs. Before Hill Audit I worked in a big international audit firm serving both big and small clients. I’ve been in the audit industry for over ten years now.


Family and friends are close to my heart and I spend most of my free time with them. I’m a keen animal lover, and one of my family members is an old English Toy Terrier. Every now and then I book a trip abroad or to my hometown of Rovaniemi. My biggest dream is to travel to Australia one day. Travel broadens the mind!

Lauri Mäki

Chairman of the Board, Founder, APA

lauri.maki@hillaudit.fi  |  +358 40 508 1718  |  Linkedin


I founded Hill Audit Oy in 2010, and for a while it was just a small company with two employees. I’ve had the privilege to see the company grow as talented experts joined our team one after another.  After graduating from the Helsinki School of Economics in 2002 I left my job in an accounting firm to make a career as an auditor in a big international audit firm. Nowadays my working days at Hill Audit consist of a wide range of assignments: helping clients to execute mergers and acquisitions, tax consulting, performing valuations of businesses, and, naturally, statutory audit procedures.


The best things about my work are the wonderful colleagues and the feeling I get from helping our clients. Nothing is more rewarding than a satisfied client who expresses their gratitude after a challenging project.


I like to act as an instructor, and it gives me great pleasure to see the know-how of a person increasing. I’ve lectured on consolidated financial statements at Aalto University School of Business for several years. I also provide training sessions on different topics from the fields of accounting, legislation, and auditing. I’m one of the authors of a book concerning the special matters of consolidated financial statements (Konsernitilinpäätöksen erityiskysymyksiä) published by ST-Akatemia. 


In my free time I spend time with my family and do different sports. I like to spend time in nature, and in the summer I take it easy at my summer cottage in Vaasa.


Fredrik Bäck

Partner, APA

fredrik.back@hillaudit.fi  |  +358 50 525 5078  |  Linkedin


I’ve worked with the warm-hearted Hill Audit family since 2016. Before joining the company I gained experience in the field of financial administration and also worked in a big international auditing firm for a few years.

At Hill Audit my tasks include auditing and helping clients with various juridical and tax-related questions. In addition, I’ve gained extensive experience from Business Finland assignments and in transactional advisory services. I’m ready and able to help out with any question, big or small, and can also provide services in Swedish.

I spent my childhood in Kirkkonummi and moved to Helsinki in 2006 to study at the Hanken School of Economics. Currently I live in Espoo with my family. To maintain a healthy work-life balance I potter around in the garden, do sports, and cook and enjoy tasty food and wine with my family and friends. You can also find me on the floorball court wearing goalkeeper gear.


Petteri Lagus

Partner, APA

petteri.lagus@hillaudit.fi  |  +358 50 598 1863  |  Linkedin


I started working at Hill Audit in January 2017 after having worked as an audit professional in a big-four audit firm for five years. Before entering the world of auditing I was an entrepreneur and owned a small gym for several years. Due to my experiences as an entrepreneur I know it’s very important to consult my clients proactively. I feel like I’ve succeeded when my clients express their gratitude for my work.


In addition to statutory audit procedures, my working days consist of helping clients with different accounting, juridical, and tax-related questions. My client portfolio includes both big companies and small start-up firms, so I have a broad view of the business activities and processes of different kinds of companies. I also lecture regularly at clients’ internal training events and in ST-Akatemia training events.


I spend my free time mainly with my family and my children’s hobbies. I’m an assistant coach of my son’s ice hockey team, so most evenings I can be found at the side of the ice rink. Our family has a passion for hiking, and I can warmly recommend the Torronsuo national park!


Antti Tuomola

Partner, APA

antti.tuomola@hillaudit.fi  |  +358 40 547 6675  |  Linkedin


I work as an auditor at Hill Audit and I’ve been in the industry since 2007. During this time I’ve had the opportunity to assist customers from various backgrounds and industries. I have an extensive knowledge of the laws on accounting and auditing, and you can approach me if you have any questions relating to, for example, taxation or consolidated financial statements.


Companies go through different stages during their life cycle, and I want to assist the customer comprehensively during these important milestones and help them to solve juridical and tax-related questions.

Spectator sports and exercising are something that give me great joy. You can find me on the football field playing, or standing on the sidelines cheering for younger family members. To balance out my quite sporty life I’m also keen on quality wines and beers, and have established a small brewery together with some friends.   

Sara Mäkilä

Senior Manager, APA

sara.makila@hillaudit.fi  |  +358 44 079 8082  |  Linkedin

I became part of Hill Audit's sunny team in January 2019. Before that, I have gained experience from international audit firm since 2014. During my career I have worked as an audit expert in different size companies operating in various industries. I have graduated from the Turku School of Economics and my major was finance and accounting and long minor was business law. 

In addition of statutory audit, my work includes also consulting our clients in accounting and corporate law issues and developing internal business processes. I like my job because I can be in contact with people and especially assignments which add value for the customers and develop customer business truly motivates me.

I’m very social, and I spent my free time mainly with my family, friends and hobbies. I love animals and at home I have a cat named Vilpertti, rescued from the nature as a kitten. Next trip abroad I usually start plan already before I have properly returned home from a latest trip and my dream is to travel around the world someday.

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Anna-Kreetta Pentti

Senior Manager, APA

anna-kreetta.pentti@hillaudit.fi  |  +358 40 752 5270 |  Linkedin


I joined the joyful Hill Audit team in January 2018. My main tasks include auditing and helping clients in various juridical and taxation related questions. In addition, I have experience in the field of transactional advisory services, such as providing due diligence reports and valuations. Problem solving and adding value to client’s business are important and motivate me in my job. 

I completed my studies in Lappeenranta University of Technology. I majored in Accounting. During the past years I’ve gained work experience from financial administration and auditing while working in an international audit company.

I like to spend my free time among different types of sport activities, for example dancing and doing yoga. I’m also playing the Master Chef of my own kitchen while enjoying cooking.


Lotta Nukari

Audit Manager, APA

lotta.nukari@hillaudit.fi  |  +358 44 079 8082  |  Linkedin

My journey at Hill Audit began in January 2018. Before that I worked in an international audit firm for a few years. I completed my master’s degree in University of Vaasa and I majored in accounting and auditing.

In addition to statutory audit procedures my daily tasks include helping clients in various juridical, accounting and taxation related questions. I also perform transaction advisory services, special audits and Business Finland -assignments. For me it’s important to consider the needs of different kind of clients and very motivational to add value to the client’s business. 


I love to spend my free time with my family and with my hobbies. Especially I enjoy joga and spinning. Lately I've bee into reading biographies!



Jussi Salokangas

CEO, Hill Advisory Oy

jussi.salokangas@hilladvisory.fi  |  +358 40 668 8460 |  Linkedin

I started as the CEO of Hill Advisory when the company was founded in 2019 for the Hill companies to expand our service offering to include a broader scope of advisory services. 

Before my current position I’ve worked for nearly 20 years in the private equity industry. After graduating from the Helsinki School of Economics in 2002, I spent the first 15 years of my career in London and Stockholm, working for international private equity funds. Prior to joining Hill, I was the Chief Investment Officer for Hartwall Capital in Helsinki. As a result of my private equity background I also have significant Board experience, cumulatively I’ve spent 30 years on the Board of Directors of 10 different companies, spanning different geographies and industries. 

At Hill Advisory working closely with clients allows me to leverage my practical experience to their benefit. I especially enjoy the variation in the assignments and challenges that we tackle together with our clients, no two days are alike. The project nature of the work is also rewarding, the impact and the value-added to clients from successful projects is clearly observable. 

I try to stay active in my free time, during the summer I spend time sailing racing and playing golf, while in the winter I go to the gym and enjoy wind tunnel flying.


Let's stay in touch.