XII Desayuno Conferencia: Expositores y moderadores

Alexis has more than 17 years of experience in audit for clients in various sectors, both local and international.

He has broad experience in audits of financial services and service companies. He has also carried out due diligence procedures and has advised on IFRS implementation processes.

Patxi is an Audit & Assurance Partner at Deloitte S-LATAM and has more than 15 years of experience in statistical analysis, credit risk modeling, actuarial modeling, analytics and business intelligence, among others. Before joining the firm, he worked at a regulatory institution of the financial and monetary sector in the statistics area, and at a multinational firm specialized in credit information and risk analytics, where he took part in the development of credit risk models.

Within the firm he has taken part in both audit and consulting projects, advising on the review of credit risk model methodologies, both local (SBP) and international (IFRS, US GAAP). He has worked on projects in the financial, insurance, public, commercial and energy sectors in Panama and Central America. He has broad experience in IFRS 9 and IFRS 17 implementation processes, and in audit processes of expected loss models under IFRS 9, incurred loss under IAS 39 and US GAAP.

Esteban Brenes is a Partner in the Strategy, Transactions & Risk line for Central America, Panama and the Dominican Republic, focused on valuation, financial modeling and actuarial services. Esteban has more than 24 years in the financial field. Before joining the Firm he worked at another Big Four firm and previously as Financial Statement Consolidation and Accounting Policies Coordinator at a regional airline group in Central America.

Esteban has experience in business valuation, financial valuation of real estate and real estate development projects, valuation of financial instruments, valuation of biological assets, valuation of intangible assets and allocation of the price paid in a transaction in accordance with IFRS and US GAAP, impairment analysis of cash-generating units, as well as financial due diligence and support in reviews of various financial matters related to valuation for external audit processes.

Esteban has taken part in and taught international courses and seminars on various financial topics.

Esteban holds a master’s degree from INCAE Business School. He also holds a bachelor’s degree in Financial Administration (2004) and a bachelor’s degree in Public Accounting, both from the Instituto Tecnológico de Costa Rica.

Esteban is a member of the Colegio de Ciencias Económicas de Costa Rica.

Aracelli Cardozo is the Lead Audit and Assurance Partner for Central America, Panama and the Dominican Republic. She has more than 26 years of experience in Audit for clients in various sectors, both local and multinational, especially financial, commercial and manufacturing companies.

Aracelli’s experience includes the planning, execution and supervision of financial audits under International Standards on Auditing and prepared in accordance with full International Financial Reporting Standards (IFRS) and IFRS for Small and Medium-sized Entities, the preparation of audit reports, agreed-upon procedures, limited reviews, compilations and IFRS convergence projects.

He holds a bachelor’s degree in Accounting and a postgraduate degree in Corporate Finance from INTEC University and an MBA from the European Business School. He has more than 22 years of experience in financial audit and internal control, with a track record in sectors such as banking, energy, hospitality, telecommunications, manufacturing, investment funds and construction.

He has broad experience in audits under IFRS and US GAAP and is a member of the Institute of Certified Public Accountants of the Dominican Republic (ICPARD).