Practice Expertise

  • Audit
  • Consulting

Areas of Practice

  • Audit
  • Consulting


Nationality: Argentina
Profession: Certified Public Accountant (UBA)
Position in the Firm: Associate

Professional performance:
Associate of the Auditing and Consulting Department at SMS – San Martín, Suarez y Asociados.

Former member of Arthur Andersen & Co.

Teaching background:
Former professor of Management and Costs of the University of Buenos Aires.

Speaker at the specialization courses:
- “Auditor’s report within the framework of RT 37”; “Revaluation Model according to RT 31 and control body”; “Audit sampling”; “SMS Audit Methodology”; “SMS deepening of audit methodology”; “General Audit and Procedures Standards”; “Analysis of Res. 7/2005 from the Inspección General de Justicia"; “Deferred Tax”; organized by SMS – San Martín, Suarez y Asociados.
- "Analysis and tips of auditing and working papers" and "The audit approach in SMS - Client Acceptance: Matrix ABC", organized by SMS and the University of Bologna for PIADeF - International Program of Audit and Fraud Detection.
- "Adjustment per Inflation" and "New Professional Accounting Standards – Deferred Tax" organized by SMS - San Martín, Suarez y Asociados, Portal Entrepreneur and

Other Background:
Specialization courses:
- "International Financial Reporting Standards Program ", organized by the Universidad de San Andrés - 2015.
- "Inter-American Accounting Seminar", organized by the FACPCE and the Inter-American Accounting Association - 2015.
- "VIII Accounting Law Meeting ", organized by IADECO - 2015.
- "The Auditor before the closing of the 2014 fiscal year", organized by CPCECABA - 2015.
- "Accounting and Responsibility for the Regional Economic Growth”, organized by FACPCE, IFAC, BID, GPPC and the World Bank, within the framework of the CReCER 2011 Event.
- "Workshop on International Financial Reporting Standards for SMEs" organized by the World Bank together with the IFRS Foundation with support from the Ministry of Economy and Finance of Spain, under the CReCER 2011 Event.
- "International Program of auditing and fraud detection (PIADeF)" (SMS and University of Bologna - October 2007).
- Course "International Standards for Financial Information and Technical Resolutions" (University of Buenos Aires, School of Economics Science - March/June 2007).
- Seminar "Changes in Accounting Standards: 312/05 FACPCE Resolution, CD 93/05 CPCECABA Resolutions and 485 and 487 CNV Resolution" (Errepar - March 2007).
- Seminar "New regulations from the Inspección General de Justicia” (Errepar - October 2005).
- Seminar on "Prevention of Fraud in Accounting Documents" (Universidad del Salvador - August/September 2004).
- "Inventories" (Ernst & Young – June 2003).
- "Deferred Tax" (Ernst & Young - June 2003).
- "Preparation of financial statements in homogeneous currency" (Professional Council of Economic Sciences of the Autonomous City of Buenos Aires – June 2002).
-Salaries and Wages I (UBA - May 2000).

Areas of Practice

  • Audit
  • Consulting

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