Luis Cedeño is the founder of LUIS CEDEÑO ADVISORY, an entity devoted to providing services to Financial Institutions related to their FATCA & CRS needs. His experience on a wide variety of Financial Risk Management Advisory Topics, including FATCA implementation is presented below: 18 years of experience on advisory and audit of financial and commercial institutions in KPMG Panamá, KPMG USA LLP and Tax Service as follows: Methodology support on high level design adapting to FATCA regulations providing services to recognized Fiancial Institutions such as: Banco Nacional de Panamá, Caja de Ahorros, Towerbank, BICSA, Grupo Mundial Tenedora, S.A. and subs. (Banvivienda) and BLADEX. 2011 through 2014. Author of the FATCA Relational Logic Questionaire, the FATCA Risk Profile, and the FATCA Transaction Profile Methodologies.• Advisory and review of credit reserve methodology under IFRS 39 and under US GAAP FAS 5, FAS 114 and SOP 03, FATCA methodologies, goodwill impairment under IFRS 36, fair value of fixed and variable rate debts under IFRS 39 and amortization of commissions for credit operations under IFRS 39 methodologies for entities, such as HSBC Bank USA, BAC|Credomatic, Banco Nacional de Panamá, Banco Hipotecario Nacional, Scotia Bank, Citibank, Banco La Hipotecaria, S.A., Banco de Finanzas, Grupo LAFISE, Grupo Mundial, Grupo ASSA, among others. 1996 through 2004, and 2008 through 2015.• Audit of Citigroup, Inc. under SOX-404, NYC-USA related to: Corporate & Consumer Treasury - SFS 133 Derivatives (Fair Value, Cash Flow & Net Investment), AFS Investment, Commercial Paper, LTD & FHLB Borrowings, Corporate Investment Banking processes – Equity Derivatives, FIN46 Consolidations & VIEs and Foreign Exchange, Global Transaction Services processes – Cash Management, Funds Transferring Network and Trade Services, Corporate Reporting – SEC filings 10K & 10Q, Payroll Processing, and Separate Filings (Broker Dealers, Debt Debentures & Trusts). 2004 through 2007.