I'm a Certified Public Accountant (license No. 3035), a Certified Fraud Examiner and a Chartered Global Management Accountant. I have over 35 years of experience in public accounting and has a Bachelor Degree in Business Administration with a Major in Accounting from the University of Puerto Rico.I am also a qualified RSM International Inspector and had served as Team Captain under the RSM International Inspection Process.My main areas of specialization are Insurance, Employee Benefit Plans and Government. As such, I have been the partner in-charge and/or concurrent partner, among other, of audits of Insurance and Reinsurance Companies, Employee Benefit Plans, and Governmental Entities. However, I also perform audits of Real Estate Entities, Retail/Wholesale Enterprises, Not-for-Profit, Insurance Agencies, Auto Dealers, and provide assistance in insurance claim/loss determination settlements.I have also been involved in a number of industries providing a wide range of services, including: audit; professional standards implementations; financial statement preparation; budgetary accounting assistance; accounting and administrative control structure evaluation, design and implementation; organizational governance; forecast and projections; compliance with laws and regulations; general management advice; litigation support; and, insurance claims/loss determination settlement. I had also authored various articles for the National Litigation - Consultants' Review. In addition to my regular functions as an auditor, I also serve as instructor and have developed many in-house seminars addressed to the Firm’s Audit Division, covering technical aspects and current developments in a number of audit areas. I have also serve as instructor and has prepared seminars for the Puerto Rico Society of Certified Public Accountants, its Chapters, and other entities.I am a member in good standing of: the American Institute of Certified Public Accountants; the Puerto Rico Society of Certified Public Accountants; and, the Association of Certified Fraud Examiners.