Fernando is a Master in accounting with an emphasis in Auditing graduated from the National Autonomous University of Nicaragua (UNAN), he is also, a Certified Public Accountant (CPA) member No. 3938 of the Nicaraguan College of Public Accountants. Fernando has 8 years of experience as senior auditor in our firm and has performed Tax compliance consulting; Reviews under Assurance standards and audits of commercial companies, microfinance, non-governmental organizations and projects.