Lester has a degree in public accounting and finance from the National Autonomous University of Nicaragua (UNAN). He has a Postgraduate degree in business accounting & taxation, and International Financial Reporting Standards for small and medium-sized companies (IFRS for SMEs), has participated in various courses in International Standards on Auditing (ISA´s), International Financial Reporting Standards (IFRS), smart risk management, fraud prevention, organizational abuse and money laundering and terrorist financing. Lester is Certified Public Accountant by the Nicaraguan College of Public Accountants (CCPN) and has more than 6 years of experience in conducting financial and compliance audits of entities in the commercial area, non-profit organizations and projects, Specialist in audits carried out on microfinance institutions regulated by the National Microfinance Commission (CONAMI).