Partner – President, graduated as Certified Public Accountant from Universidad de Guayaquil, MBA from the Universidad Tecnológica Empresarial de Guayaquil – UTEG and professional training seminars in the U.S., Central and South America. He has been President, Director of the Advisory Board and Technical Secretary of the Institute of Accounting Research of Ecuador – IICE. Titular representative for the country before the Inter-American Accounting Association – AIC. His professional experience for around 37 years includes: General Accountant of Telecuatro Guayaquil 3 years; Audit and Tax Manager at Deloitte Touche for 11 years, and HLB Consultores Morán Cedillo, Partner – President, from 1993 to the present.