MICHAEL R TORRES, CPA

CARLOS PEREZ-ABREU, CPA

PEREZ-ABREU, AGUERREBERE, SUEIRO, & TORRES PL
Certified Public Accountants & Consultants

POSITION     Member

SUMMARY OF EXPERIENCE

Michael is a member in the public accounting firm of Perez-Abreu, Aguerrebere, Sueiro & Torres PL.

Michael has experience in providing services to several S.E.C. engagements, pharmaceutical companies, manufacturing companies, wholesale distributors, not-for-profit organizations, financial institutions, finance companies, telecommunication companies and technology companies. Michael also has experience in preparing business plans for mergers and acquisitions, performing internal audit and operational reviews, as well as, financial consulting and forensic accounting services.

Prior to starting his own public accounting firm, Michael was the Vice President of Finance for Marex, Inc., a NASDAQ listed company. Prior to Marex, Michael was an audit senior at Arthur Andersen.

FINANCIAL INSTITUTION EXPERIENCE

Michael has been involved in the performance of audits and agreed-upon procedures for financial institutions since 1997. He has worked in the Caribbean auditing international banks with various financial derivatives such as foreign currency forward exchange contracts, interest rate swaps, and equity swaps. Michael has also worked on international bank projects related to the Anti-Money Laundering Act, Bank Secrecy Act and the Patriot Act.

EDUCATION

Florida International University, Miami, Florida
Masters of Business Administration, 1998
Bachelor of Accounting, 1996

PROFESSIONAL AND COMMUNITY MEMBERSHIPS

• Certified Public Accountant - State of Florida, 1997

• American Institute of Certified Public Accountants

• Florida Institute of Certified Public Accountants

• Cuban-American CPA's Association, Inc.
  President - 2005
  

LECTURES

• Florida International University

  - Prospective Financial Statements: Projections and Forecasts