37 years of professional experience in external audit at KPMG Cardenas Dosal, S.C. I served as the partner in charge of attestation services regarding "Service Organization Controls" (under Mexican Standard 7090, ISAE 3402, and SSAE 18) and as the leader of the Japanese Practice in Mexico. Master’s degree of accounting with a dual degree from the Instituto Tecnológico Autónomo de México (ITAM) and Florida International University (FIU). I am a Public Accountant (graduated from the Escuela Bancaria y Comercial, A.C. – EBC) and am certified by the Mexican Institute of Public Accountants (IMCP). I served as a member of the Technical Advisory Committee of the Mexican Financial Reporting Standards Council (CINIF), President of the National Technical Committee on Financial Reporting for the Mexican Institute of Financial Executives (IMEF), and a member of the IMCP’s Editorial, Magazine, and Financial Reporting Standards (CONIF) commissions. I have also taught Auditing and Controllership courses at ITAM, including within the university's Master’s program in accounting.