Morales & Co. Firm Partners

Mr. Morales is a Certified Public Accountant with a Degree from the University of Lima. He is an independent auditor and expert in arbitration proceedings for the Lima Chamber of Commerce.

He holds a Post-graduate Degree in Taxation and International Financial Reporting Standards (IFRS) as well as a specialization in Audit and Business Consulting in Mexico and Colombia. He has also taken specialization courses in Internal Control Standards, Implementation Guidance for Internal Control Systems and Corporate Risk Management.

He worked at international audit firms such as Ernst & Young and Kreston International.  He has also taught at the University San Ignacio de Loyola in Lima and has been a guest lecturer in courses and seminars for prestigious business schools nationwide.

Mr. Servat is an independent auditor and a Certified Public Accountant with a Degree from the University of Lima and a Post-graduate Degree in Taxation and International Financial Reporting Standards (IFRS).

Throughout his professional career, he has taken several courses and seminars for professional development specializing in taxation, both national and international. 

He has over 15 years of experience in the areas of taxes, tax audits and business consulting in numerous industries.
Prior to joining Morales & Co., Mr. Servat worked in major local audit firms. He is an adjunct university professor in Lima and a guest lecturer for courses and seminars on tax matters.

Mr. Loayza is a certified Public Accountant from the Universidad del Pacífico in Peru and obtained a Master of Business Administration (MBA) degree from the University of Maryland in the United States.

He is a Certified Internal Auditor (CIA) and is certified as a Public Accountant (CPA) in the United States. He has more than 30 years of experience providing internal audit and risk management services in the United States and Latin America. He is specialized in the application of COSO models of internal control and comprehensive risk management, and in internal audit quality assessments.

Prior to joining Morales & Co., Mr. Loayza worked at well-known global auditing and consulting firms. He is currently in charge of the integration of the services that Morales & Co. offers to its international clients.