Morales & Co.




Founded in 1992, Morales & Co. is an accounting firm specialized in outsourcing services, taxes, audit, and business consulting. The firm offers the Peruvian business sector, the necessary advice and tools to effectively manage their accounting, taxes and internal control systems.

The firm partners come from leading international audit firms. Their experience and constant training of the team members in international financial reporting standards and tax legislation, allow them to provide high-quality advisory services and the personal attention, partner accessibility and fair prices sought by the professional business sector.

The extensive knowledge they have attained over the years across different business sectors has allowed the firm to create an environment that encourages learning and self-criticism, facilitating the acquisition of management skills and enriching experiences for professional development; projecting the firm as an innovative organization that is agile enough to meet customer needs.




Tax Services

  • Indirect Taxes
  • Tax Controversy
  • Employee Compensation and Benefits
  • Corporate Tax
  • Transfer Pricing
  • Real Estate Taxes
  • Tax Exempt Organizations

Tax Accounting Services

  • Preparation of Tax Returns
  • Preparation of Financial Statements
  • Tax Compliance
  • Bookkeeping
  • Payroll Services
  • Due Diligence
  • Accounts Payable Receivable
  • Reporting Requirements

Tax Advisory Services

  • Tax Planning
  • Corporate Finance
  • Corporate Recovery
  • Personal Tax and Wealth Management


Firm partners


César Morales Miranda

Managing Partner


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.


Emilio Servat Pereira De Sousa

Tax Partner


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.


Marco Loayza Contreras

Consulting, Risks and International Clients Partner


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.


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