Leadership & Experience

Our partners actively lead each engagement with technical excellence and high standards.

MBA. Lic. Manuel Cervantes
Managing Partner

MBA. Lic. Manuel Cervantes

With 47 years of professional experience, Manuel Cervantes has built a solid career in auditing, accounting, finance, banking, administration, consulting, and development projects, serving organizations across a range of sectors and participating in projects at both national and international levels.

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Lic. Jonathan Lima
Administrative Partner

Lic. Jonathan Lima

A Public Accountant and Auditor who graduated from Universidad Panamericana, with more than 31 years of professional experience in auditing. He began his career at Manuel Cervantes y Asociados, S. C. in 1993, progressing through various positions within the firm and gaining extensive experience in planning, directing, and conducting audits. He is currently a founding partner of MCervantes Consultoría y Auditoría, S. A.

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MSc. Lic. Roni Pérez
Tax Partner

MSc. Lic. Roni Pérez

A Public Accountant and Auditor who graduated from the University of San Carlos of Guatemala (USAC), with 31 years of professional experience in auditing, tax consulting, and business consulting. He began his career at Manuel Cervantes & Asociados, S. C., where he served as Junior Auditor, Senior Auditor, Audit Supervisor, and Audit Manager. He is currently a founding partner of MCervantes Consultoría y Auditoría, S. A.

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Lic. Luis Sutuj
Audit Managing Partner

Lic. Luis Sutuj

A Public Accountant and Auditor who graduated from Universidad Panamericana, with 22 years of professional experience in auditing. He began his career at Manuel Cervantes & Asociados, S. C., conducting and supervising audits for for-profit entities and international organizations. He is currently a founding partner of MCervantes Consultoría y Auditoría, S. A., established in May 2025.

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MCervantes Consultoría y Auditoría, S. A.

47 years driving business compliance and financial strength.

Tier-2 Regional Independent Advisor

Office

12 Calle "A" 22-45 zona 11 San Jorge
Guatemala, C.A. 01011
PBX (502) 2473-8299
info@mcyasoc.com

Regulatory Alerts

Receive specialized technical newsletters, IFRS updates, and tax alerts.

Professional Memberships:

  • Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA).
  • Colegio de Contadores Públicos y Auditores de Guatemala (CPA).
  • The Leading Edge Alliance (LEA).
  • Member of Moores Rowland International (MRI).

Firm Prequalified with International Organizations

  • Inter-American Development Bank (IDB)
  • World Bank (WB)
  • United States Agency for International Development (USAID)
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