Our Firm’s Founding Shareholder, he performs his professional work attending to the services of Business Management and Tax Advisory.

STUDIES SUMMARY AND DISTINCTIONS

1  – Public Accountant from the Escuela Superior de Comercio [Superior School of Commerce] and
Administración del Instituto Politécnico nacional [National Polytechnical Institute
Board].

2  – Tax specialist from the Universidad Nacional Autónoma de México [National Autonomous
University of Mexico] and Master in Business Administration in the Area of
finance from the Universidad Autónoma de Querétaro [Autonomous University of
Querétaro], he is part of the first generation of Certified Public Accountants.

3  – Public Accountant certified by Instituto Mexicano de Contadores Públicos, A. C.,
registered with the Tax Administration Service of the Finance and Public Credit,
the Mexican Institute of Social Security, and the National Institute of Workers’
Housing Fund.

4  – Member of CPA Associates International, Inc., member of Colegio de Contadores Públicos de Querétaro,
A.C. and of Instituto Mexicano de Contadores Públicos, A. C.

5  – Distinguished Professor of the State.

6  – Distinction granted by Colegio de Contadores Públicos de Querétaro, A. C., the Universities
and Institutes of State Higher Education, appointment delivered during the
regional convention of Instituto Mexicano de Contadores Públicos, A.C.

7  – Distinguished Professor of the Postgraduate Division.

8  – Distinction awarded by several classes of graduates of the Master’s Degree in Taxation from
the School of Accounting and Administration of the Universidad Autónoma de
Querétaro [Autonomous University of Querétaro].

9  – Author of the Fiscal year-end closing system on magnetic disk. (Copyright registration).