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Cifuentes, Lemus & Asociados, S.C.

José de los Santos Martínez

José de los Santos Martínez


His career began in Seguros Venezuela, C. A., where was internal auditor (1960-1970). Then, he joined Krygier Morales & Asociados (formerly, Arthur Andersen & Co. Venezuela) and was named Senior Auditing Manager (1970-1976). In 1976, he became a founding partner of Miguel Labrador & Asociados, representative of Klynveld Main Goerdeler (KMG), where he remained until 1987 when KMG merged with the representatives of Peat Marwick to create KPMG Venezuela. In addition to being named Audit Partner in charge of important national and international clients in the insurance sector, he was part of KPMG's Executive Committee and was appointed Director of Professional Development, Human Resources and Administration. From his statutory retirement in 2003 to 2010, he provided independent advisory and, in June 2010, he joined the team at Cifuentes, Lemus & Asociados.


Public Accountant, Universidad Central de Venezuela (1972).
Areas of Practice

Accounting | Audit | Due Diligence | Finance | Internal Audit Services

Professional Career


Member of the Standards and Procedures Committee of the Venezuelan Federation of Public Accountants (1982-1984).
Representative of KPMG Venezuela in conferences on insurance organized by FIDES and by the Venezuelan Chamber of Insurance Companies (1987-2005) and ad-honorem advisor to that Chamber.
Member of the Board of Directors of the German-Venezuelan Chamber of Industry and Trade (CAVENAL) (1996-2002).
Member of the Insurance Subcommittee of the Venezuelan Business Audit Council (CEVA) (1998-2006).
Lecturer on accounting, auditing, corporate governance, internal control, US GAAP in several institutions.

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