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

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.

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.

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.

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.
