Public Accountant and Auditor, Master in Tax Consulting (Universidad San Carlos de Guatemala). Holds post-graduate studies in Business Administration, Universidad Nacional Autónoma de México (Master Level)
Audit partner with over 30 years of experiencia. Carlos stated his professional career in 1987 with Lizarralde, Ayestas y Asociados, Auditores y Consultores Externos de Guatemala, members of Arthur Young, later Ernst & Young. Then worked as Audit Manager for Lara, Aranky y Ramos, member of Deloitte & Touche.