Edwin E. Torres has over thirty-three (33) years of experience working in public accounting. His areas of professional expertise include Audit: financial audits, single audits, performance audits, and private audits; and Advisory: business valuations, transactional due diligence, GAAP analysis, outsourced CFO and controller services, strategic planning & benchmarking, budgeting and control, compliance with regulatory bodies, internal control assessments, internal control outsourcing, risk assessments, among others.Edwin E. Torres received his Bachelor degree in Business Administration with concentration in Accounting from the University of Puerto Rico – Commonwealth of Puerto Rico - USA in 1980. He is a Certified Public Accountant (CPA), Certified Internal Control Auditor (CICA), and Certified Government Financial Manager (CGFM). Mr. Torres is formerly Chairman of AICPA Peer Review Committee for Puerto Rico. He is also, former member of the AICPA State & Local Government Expert Panel (2007 - 2008). During 2008, Edwin E. Torres reviewed and contributed to the development of the AICPA April 2008 State and Local Governments – Checklists & Illustrative Financial Statements Guide. Edwin E. Torres is a frequent speaker at seminars, symposiums and continuing education programs on the subjects of public administration, internal controls, accounting, and auditing. During 2009 Mr. Torres published his book: “COSO. Mis Experiencias Aplicando El Marco Conceptual COSO sobre el Control Interno en Entidades Gubernamentales”. The book is about the experience of Edwin evaluating the internal controls of governmental organizations in Puerto Rico and Dominican Republic applying the COSO internal control Framework.