Partner of Amaral & Asociados. Certified Public Accountant (National University of Asuncion, Paraguay), and Certified Public Accountant and Business Administration Degree (Economical Sciences and Administration College of the National University of Uruguay). Auditor and Consultant, PricewaterhouseCoopers Uruguay and Paraguay (1987 – 2001). Director of Auditing and Information - Risks Management Consulting practice of that company in Paraguay (1998 – 2001) and Director of Managerial Training Area of that firm in Paraguay (1996 y 2001). Director of Auditing and Risk Consultancy at CPA Consultores y Auditores, Representative Firm of Andersen in Uruguay (2001 – 2002). Since 1983 has developed auditing jobs, accounting, risks and business consultancy, and administrative services for important local and multinational companies established in the region, in financial, industrial, commercial, and services areas. Member of the Paraguayan Public Accountants Association and of the Uruguayan Accountants, Economists, and Administrators Association. Co-author of the work “El capital intelectual: Análisis crítico en el marco de las nuevas necesidades de información para los usuarios de información financiera” (“The intellectual capital: A critical analysis of the new information needs for the users of financial information”) which obtained the National Prize “Cr. Mario Pravia” and an Honour Mention in the Prize “Roberto Casas Alatriste” at the XXIV Conferencia Interamericana de Contabilidad (24th Inter-American Accounting Conference), Punta del Este, Uruguay, November 2001.