Carlos Amaral

Partner - camaral@amaral.com.py

Partner of Amaral & Asociados - Paraguay since 2002. Partner of Amaral & Asociados - Uruguay since 2010.

Certified Public Accountant (National University of Asunción, Paraguay), and Certified Public Accountant and Bachelor of Administration (Economic Sciences and Administration School of the University of the Republic of Uruguay - UDELAR).

Diploma in "Corporate Finance" at London Business School which included the Modules on Accounting and Financial Analysis, Business Valuation, Financial Strategies for Value Creation and Advanced Corporate Finance that are part of the Corporate Finance Program of the aforementioned Business School British (October 2014, August 2015, May 2016 and September 2017, respectively). Program “Exploiting Disruption in a Digital World” at London Business School (May 2022).

Certified Accountant in International Financial Reporting (CertiFR) by the Association of Chartered Certified Accountants (ACCA) of the United Kingdom authorized by the IASB (International Accounting Standard Board). Certified Inter-American Accountant in the IFRS for SMEs (CICNP), Title conferred by the Inter-American Accounting Association (AIC). Certificate in Business Valuation issued by ACCA. Certified Information Systems Auditor (CISA). Authorized Transfer Pricing Professional as recorded in the Registry of the Sub Secretary of State for Taxation of the Ministry of Finance of Paraguay (April 2022). Professional Certification in Sustainability Reports at the Economic Sciences and Administration School of the University of the Republic of Uruguay - UDELAR. (September 2022).

Auditor and Consultant at PricewaterhouseCoopers in Uruguay and Paraguay (1987 - 2001). Director of the Information Risk Management Auditing and Consulting practice of that firm in Paraguay (1998 - 2001) and Director of the Management Training Area of that firm in Paraguay (1996 and 2001). Director of Audit and Risk Consulting at Andersen in Uruguay (2001 - 2002). Auditor at Ernst & Young Uruguay between 1983 and 1986. Since 1983 he has carried out auditing, consulting and tax advisory work for important national and multinational companies established in the region, in the financial, industrial, commercial and service areas.

Member of the Association of Accountants of the Republic of Paraguay and of the Association of Accountants, Economists and Administrators of Uruguay. Founder of the Assumption Chapter of ISACA (Information Systems Audit and Control Association). Co-author of the paper "Intellectual capital: Critical analysis within the framework of the new information needs for users of financial information" which obtained the "Cr. Mario Pravia" National Award and an Honorable Mention in the "Roberto Casas Alatriste" Award in the XXIV Inter-American Accounting Conference, Punta del Este, Uruguay, (November 2001).