• Chartered Accountant - Universidad Externado de Colombia.
  • Specialization in financial and operational audit; financial analysis; costs; taxation; internal control systems and budgets in Price Waterhouse & Co., Klynveld Kraayenhof & Co., Universidad Central, Universidad Externado de Colombia and Universidad de Los Andes.
  • Magister in finance and systems - Universidad Central, 1988.
  • Specialization on taxation – Universidad de Los Andres, 1990.
  • Member of the National Institute of Public Accountants (Instituto Colombiano de Derecho Tributario) in Colombia and the Colombian Institute of Taxation (Instituto Colombiano de Derecho Tributario).
  • Ex-auditor of public accountant firms Price Waterhouse & Co., Liborio Cuellar & Asociados, Klynveld Kraayenhof & Co., G. Peñalosa & Asociados and A. Peñalosa & Cía. Ltda..
  • Higher degree in International Accounting Standards (IFRS) - Universidad de la Sabana.
  • High experienced in statutory audit, external audit, accounting and tax advice.
  • Experience in the design of costing methodology based on activities “ABC” for public service companies.
  • Currently, Partner-Manager of Peñalosa Auditores & Asociados S.A.