PARTNERS AND ASSOCIATES
The team members of UHY Peru consist of outstanding professionals in the world of accounting and financial audit.
UHY Peru partners guarantee the quality of service provided by the firm, based on international standards set by UHY International.
All have long experience in public and private sector, besides maintaining a constant professional training and university teaching activity in the best educational institutions in Peru.
CARLOS AUGUSTO SANDOVAL ALIAGA
Certified Public Accountant with Registration No. 3760, Doctor in Accounting, Master in Accounting and Financial Audit, with 38 years of professional experience, with studies of Post-degree in Administration and Audit at College of business Administration for Graduates, ESAN, National College of Control belonging to the General Controllership of the Republic, between others.
He has followed specialized courses in different entities as the Lima University, Catholic University, Research and Development Center belonging to the College of Public Accountants of Lima, CIDEPRO, and National Supervisory Commission for Companies and values, CONASEV, between others.
Has provided professional services for 30 years as partner - UHY Audit Supervisor - Sandoval Aliaga Public Accountants S.C., UHY - Montalvo, Ramirez y Asociados SC and as Accountant General, Auditor General, Financial Administrative Manager, General Manager and Director in different firms both public and private sector including Editora de Publicaciones Gente S.A, , COFIDE S.A. and Industrial Bank from Peru. Likewise he has provided his services as auditor for different firms composed by independent auditors of prestige with international membership. He has participated in different events of managerial and professional character, composed by the Annual Conference of Executives, CADE, and Congress of Public Accountant from Peru, Inter-American Conference of Accounting and UHY Americas Regional Meeting Cancun México 2007.
Within his teaching experience has been Head of Practice Course Finance Academic Program of Business Administration belonging to Federico Villarreal University , exponent of ESAN, exponent of courses of Costs and Calculation and Audit of Financial statements in the Catholic University from Peru for graduates and titled and exponent at College of Public Accountants from Lima and Teacher of Mastery at San Antonio de Abad University from Cusco and Jose Carlos Mariategui University from Moquegua. Nowadays he is a teacher of Financial Audit, a course at San Juan Bautista University.
He participates actively, as much in National Congresses as in Inter-American Conferences, being author of the following works:
“The Audit Opinion on the basis of SAS Nº 58º”
“Special Audit Opinions”.
XX INTER-AMERICAN CONFERENCE OF ACCOUNTING
“Establishment about Limits of Materiality in the Financial Audit”.
He is an author of the following books of the specialty:
“The Audit Opinion (on the basis of SAS Nº 58)”
“Manual of Audit on Financial Statements to Not Financial Firms (Medium Firms)”
NORMA ISABEL PANDURO FACHIN
Certified Public Accountant with Registration No. 16132, titled from Nacional Federico Villarreal University, Independent Auditor from College of Public Accountant of Lima. She has followed specialized courses in different entities as National College about Control of the General Comptrollership of the Republic, College of Public Accountants from Lima, Deans Board about Colleges of Public Accountants from Peru, Public Accounting of the Nation and the Chamber of Commerce from Lima, between others.
She has provided professional services such as Partner, Audit Supervisor and Manager in different firms of independent auditors of international reputation with membership, such as Sandoval Aliaga Public Accountants S.C., Signature Member of International Group Accounting Firms - IGAF, Vigo & Asociados S.C. Signature Member of the Impact International Ltd. England and Montalvo, Ramirez y Asociados S.C. Signature Member of UHY INTERNATIONAL and she has been Accountant General, Administrative Manager and Internal Auditor in different firms of public and private sector as clinic Vitarte S.A., Grupo Tecnológico del Perú SA, Negociación Pesquera Continental S.A., Wir Industrial S.A., Revista GENTE, M & S Asociados S.R.L, Directores Financieros S.A., between others.
She attends different events of enterprise and professional character including Congresses from College of Public Accountants of Lima, Inter-American Association of Accounting, Annual Meeting’s Partner of UHY INTERNATIONAL and the Seminary of Approach of Audit and Methodology for the Administration of an Engagement of organized Audit by UHY Ossandón Consultores en Viña del Mar, Chile 2007.
Likewise, she participates for the team of teachers in Administrative and Tributary topics of the Seminars Center of Training to UHY INTERNATIONAL and is in charge of Administration and Taxation topics of electronic Bulletin Managerial Bureau.
MANUEL ARTURO RAMIREZ MAYOR
Public Chartered Accountant with Registration No. 1335, titled from San Marcos University, 72 years. He has followed specialized courses in different entities as National College about Control of the Comptrollership General of the Republic, Cayetano Heredia University, Latin-American Society of Juridical Sciences, Internal Auditors Institute from Peru, Latin American Federation of Internal Auditors Institutes, Audit and Accounting Inter-American Institute, College of Lawyers from Lima, Worldwide Bank, Presidency Ministry, Public Accounting of the Nation, between others.
He has provided professional services such as General Accountant at Banco de la Vivienda del Perú, Head of Internal Audit in the Development Finance Corporation – COFIDE S.A., Administrative Manager – Financial in Cementos Lima S.A., Administrative and Accounting Manager in Lima Tours S.A., Internal Auditor at Ministry of the Presidency, General Auditor at Academy of the Magistracy, Audit Manager at Sandoval Aliaga Public Accountants S.C., between others.
He has participated in different events of management and professional character such as Latinamerican Audit Congress organized by the Latin American Federation of Institutes of Internal Auditors and the Uruguayan Institute of Internal Audit, International Conferences on Financial Management organized by Florida International University – Miami, talks at the Institute of Internal Auditors from Peru and he has visited the offices of UHY Advisors New York (UHY liaison office) as training.
Likewise, he participates for the team of teachers in Consultancy topics of Seminars Center of Training to UHY INTERNATIONAL and is in charge about topics of Consultancy from electronic Bulletin Managerial Bureau.
JORGE VELA BRAVO
Degree in Economics with Registration No. 4677 of the College of Economists of Lima, a graduate of the Universidad del Pacifico, Master in Business Administration at the School of Business Administration for Graduates - ESAN, with over 29 years of professional experience as a consultant and Economic – Financial Advisor in Investment Projects, and Specialist in Finance for the Evaluation of Budgets, Strategic and Operational Plans.
He was Director - Manager and CFO of several private entities such as Acciones y Valores Sociedad Agente de Bolsa SA, Graña y Montero SA and Rayon Industrial SA and advisor on major corporations, having participated in various projects and economic studies on feasibility and pre feasibility. He has also worked in the Divisions of Operations, Credit and Financial in the Corporación Financiera de Desarrollo - COFIDE.
He has followed courses of specialization in different institutions such as the Training Center of Urbach Hacker Young International (UHY), College of Public Accountants of Lima, School of Business Administration Graduate - ESAN, Corporación Financiera Colombiana SA and the University of the Pacific.
He worked as a teacher in the School of Business Administration for Graduates- ESAN, the Peruvian Institute of Business Administration - IPAE and the College of the Navy of Peru.
He also forms part of a team of teachers in the areas of Finance and Administration at the Training Center of UHY International and is responsible for topics of Finance and Administration in the electronic newsletter Bufete Empresarial.
CRISTIAN ALBERTO YONG CASTAÑEDA
Certified Public Accountant, with Registration No. 27423, graduate from University of San Martín de Porres, PhD in Accounting at the Postgraduate School of the Universidad Nacional Federico Villarreal, Master in Auditing and Finance in the School of Post- degree from the Universidad Nacional Federico Villarreal, with over 28 years of professional experience. He has continued studies of English language in the Language Center of the Pontificia Universidad Catolica del Peru. He qualified as a Computer Technician at the Instituto Superior Tecnológico "Almirante Grau".
He has taken courses in Auditing, Accounting, Taxation and Credit Evaluation in several entities such as the College of Graduate Managers of Peru, Institute for Business Research and Development - IDE, University of San Martín de Porres, Federico Villarreal University, José Faustino Sánchez Carrión University, College of Public Accountants of Lima, National Council of Universities Authorization Operation - CONAFU Seminars and Training Center of Urbach Hacker Young International - UHY, among others.
He has served as an Auditor in Cruzate La Torre & Associates CPAs, Sandoval Aliaga and Associates, Montalvo, Ramirez y Asociados SC and currently works as an associate in the firm Sandoval Aliaga y Asociados SC, he has also worked as Internal Auditor, Comptroller General and Chief of Logistics in Pucallpa Oil Services SA.
He has also served as Accounting Advisor to the Rural Micro projects Pampa Puno II, Puente Piedra Hospital.
As a teaching experience, he is working in the Faculty of Finance and Accounting from the Universidad Nacional Federico Villarreal and the School of Accounting, Economics and Finance at the University Of San Martín de Porres and the Military School of Chorrillos.
ROBERTO ANTONIO VERA MOLINA
PARTNER RESPONSIBLE FOR CONSULTING SERVICES OF TRANSFER PRICES AND COSTS
Certified Public Accountant from the University of Lima, Registration No. 24283, Specialist in Costs and Transfer Pricing, with more than 20 years of experience in analysis and structures of actual costs and budget for decision making, as well as the construction of harmonized systems for computers of managerial use, administrative and industrial in several companies of the private sector. He has followed courses of specialization in different institutions such as PriceWaterhouse Coopers, BDO - PLR Business Advisors SA, KPMG - Grellaud and Luque Abogados, Senior Tax Research Center, School of Business Administration for Graduates – ESAN, University of Piura, Arthur Andersen & Co. - Coleridge & Associates and Institute of Chartered Accountants of Lima.
He was Consulting Manager, Costs and Budgets in Infotax Peru, General Accountant of Peru Equant, Audit Supervisor in Gloria SA, Analyst of Budget and Accounting in Industrial Nestlé Peru, Chief in Costs and Accountant in D'onofrio and Audit Manager in Arthur Andersen & Co. - Coleridge & Associates. The important experience gained gives him a high level for the development of functions as financial advisor and consultant of cost systems and transfer pricing. He is part of the staff of the firm since 2008.
It also forms part of a team of teachers on issues of costs and transfer prices at the Center Training of UHY INTERNATIONAL and is in charge of financial matters in the electronic newsletter Bufete Tributario.
ISAÍAS ANTONIO VILLANUEVA MORY
PARTNER RESPONSIBLE FOR CONSULTING SERVICES AND SYSTEMS AUDIT
Computer and Systems Engineer with Registration CIP No. 50140, graduate from Universidad Particular San Martín de Porres, Master in Business Administration from the School of Graduate of the Universidad Nacional Federico Villarreal, with experience in systems development, audit systems, IT project consultancy and teaching in Centers of Advance Education.
He followed specialized courses in different institutions such as the International Training Centre of the Group Accounting Firms (IGAF), College of Public Accountants of Lima, National Institute of Statistics and Informatics, Institute of Banking Training - ASBANC, IBM Peru, Banco de la Nacion and Microsoft. He has participated in the formulation of audit and information plans in the Banco de la Nacion, has participated in municipal elections and acting as technical counterparts in coordination with the INEI, planned, organized and led the development of information systems in SERPOST SA and has made audit reports of the Information Systems with recommendations to improve its performance in consulting firms and consultants in accounting and auditing for public and private sector. He is part of the staff of the firm since 1999.
It also forms part of a team of teachers in the areas of Consulting and Auditing Systems at the Center Training of UHY INTERNATIONAL and is in charge of the topics of Computer and Systems in the electronic newsletter Bufete Tributario.
JAVIER ALTEZ GRIMANI
Civil Engineer with 16 years of experience in the fields of buildings works of sanitation and roads in the country's largest companies, Chief of Logistics. Expert of the College of Engineers for Special Committees, Auditor of Public Works, Controller and specialist in supervision of concrete works, also teaching of Mathematics and Statistics in Colleges of first level with 4 years of experience. Postgraduate studies: Universidad Nacional Federico Villarreal. Master in Management of Modern Construction.
• RAMON RUFFNER & ASSOCIATES
• PROGRAM WATER FOR ALL
• EMAPE SA
• Ministry of Transport and Communications
• Chavez Escobar & Associates - Company Audit
• Central Bureau of Infrastructure Engineering National University
• NGO Intervida
• MDH S.A.C.
• C. P. Blight S.A.C.
MARIA DE LOS ANGELES CASTILLO LUNA
Lawyer, Registration No. 3121 graduate from the National University of San Antonio Abad del Cusco, with experience as Consultant and Legal Adviser in industrial, commercial and financial companies.
She was the legal representative of Telefonica del Peru - Cusco and has been serving as Legal Support in the National Registry of Identification and Civil Status - RENIEC, Legal Department of Banco de Credito del Peru, South Brewing Company SA, both of Cusco. She has participated in the Judiciary and the Provincial Prosecutor of Cusco with important positions.
He followed specialized courses in different institutions such as the Training Center of Urbach Hacker Young International (UHY), College of Public Accountants of Lima, Escuela Nacional de Control of the Comptroller General of the Republic, Universidad Nacional San Antonio Abad del Cusco, INDECOPI Cusco, among others.
It also forms part of a team of teachers in the areas of Legal and Administrative Training Seminar Center of UHY INTERNATIONAL and is in charge of civil matters, heritage and Registry of the electronic newsletter Bufete Tributario.
OSCAR EDMUNDO YANGALI IPARRAGUIRRE
Electrical Mechanical Engineer specializing in the energy sector, with extensive experience in implementing generation systems (thermal and hydraulic generation), transmission and distribution of electric energy, environmental impact, non-conventional energy (wood energy, wind, solar, biogas), advisor in the area of insurance and appraisals, electricity tariffs in projects developed at international level as work as in studies.
He has participated in 23 studies hydroelectric central as Guineamayo, Huamboya, Huabal, Sallique, Huallape, Yaso, Churin, Catahuasi, Huaros, Patacancha Chalaco, among others.
He has conducted studies in transmission lines 60 kV in Ica, Chincha Valley, copper-Huanta-Ayacucho. He has also co-participed in line Socabaya Tintaya 138 kV.
He has participated in the elaboration of the D.S. No. 029 Regulations of Environmental Protection and the implementation of over 70 environmental impact studies, which are the System Hydropower of Gera, PSE's Tarapoto Echarati Cangallo Yanamarca Satipo, San Francisco, Acobambilla, Villa Rica, Oxapampa, Chiclayo, Tuman Cayalti, Ayacucho, Huallanca Minera, Minera Shila, CH Pias, C.H. San Francisco, Taps, etc.
He has also developed publications such as: Criteria for Project Development of Second Networks at execution level for the Ministry of Energy and Mines, Guides and Guidelines of the Environmental Protection Regulations, evaluation of alternative energy in the lowlands.
He has worked in the following companies, PACIFIC SA, Ministry of the Presidency, German Technical Cooperation GTZ, Higa General Contractors, ELECTROPERU, Ministry of Energy and Mines, Electrolima, EDE Chancay, Matisa Factory Metal, Metal-SIEMENS Company, Ortega Class, Institute Consulting Group Hocheld'd Group Gubins, Adinelsa Nahuelco Chile.
He was legal expert and actually is External Advisor of the following companies: Institute for Environmental Conservation (INCOM), Banco Hipotecario in Liquidation, National Institute of Natural Resources, Ministry of Energy and Mines, Executive Director, General Services and Safety Ecology (Segeco) Insurance Professionals (Proensa), Casa del Minero; Adinelsa, Minera Shila, HLB and others.
He has participated in external audit reviews, hired by third parties to the Comptroller General's Office, focusing on Technical Assessment and Environmental Audits, and Control of Works and Operations.
JUAN ALBERTO DÁVILA CANICOBA
Graduate from the University of Lima with a Master in Business Law for Lawyers at the University of Chile.
He has worked in companies like:
• Firm Patten & Associates
• The Pacific Research Institute.
• Legal Court.
• Firm Osterling.
ADAN SALINAS RODRÍGUEZ
Certified Public Accountant with a Master in Business Administration in ESAN. He has developed his expertise in the area of Administration and Finance. He also has the professional title of attorney with an emphasis on economic and financial law, criminal law, and tax, money laundering and special contracts. Also, his professional training has been supplemented by additional studies both at Peru and abroad.
Since 2007, he dedicates to consulting and financial management issues specifically in technical studies of transfer pricing having conducted studies for the following companies:
• Kia Import Peru S.A.C.
• International Coffee Company S.A.C.
• Peru Conduto S.A.C.
• Peru Nature Wood S.A.C.
• Nature America S.A.C.
• Heinz Ferrand S.A.C.
• 1818 SAC
• Importer Gomelast S.A.C.
• Commercial Steel S.A.C.
• Transport Acoinsa S.A.C.
• Mova Industrial S.A.C.
• Tradi SA
• Comfer S.A.C
• Keys Peruvian S.A.C.
• Telemedia S.A.C.
ARTURO CHÁVEZ NÚÑEZ
Economist, registered with a Master in Social Management. He has 12 years of experience in the public sector, working in public companies such as:
• Ministry of Culture.
In local governments:
• Metropolitan Municipality of Lima.
• Municipality of Pueblo Libre.
• Municipality of Magdalena del Mar.
• City of Punta Hermosa.
• Municipality of Puente Piedra.
• Municipality of Brena.
• Municipality of Santiago de Surco.
On the other hand, has worked in the private sector as Auditor in Public Management and Manager of a NGO
LUIS GERMÁN ZÚÑIGA SÁNCHEZ
Food Industries Engineer dedicated to independent consulting for fifteen years. Among the companies where he has worked include:
• Private Enterprise: Sheets of Natural Dyes / Acid carminic Bixin in Crystals, anthocyanins from purple corn.
• Private Enterprise: Sheets of Maca, Cats Claw, Lucuma Powder, Rotenone
• ALA Project / 93 / 57 - EU Convention Exports - PROMPEX: Business Intelligence Cochineal (Chile, Canary Islands, Bolivia and Mexico).
• ALA Project / 93 / 57 - EU Convention Exports - PROMPEX: Cochineal / Carmine: Allergies
• Private Enterprise: Market Research and Marketing Strategies for Products from Tara / Caesalpinia spinosa (Molina) Kuntze.
• PROMPEX: Diagnosis Export Cat's Claw and Maca.
• Private Enterprise: Market Profile Tara Gum, Caesalpinia spinosa (Molina) Kuntze
• National Development Institute / INADE
• Biotrade Initiative / United Nations Conference on Trade and Development / Division International Trade in Goods and Services and Communities / BioTrade - Prompex: Diagnosis of Natural Ingredients.