Partners & Managers
William Torres Torres, CPA, CM&AA, is the founder and presently the Managing Partner who oversees the operations of what is today Torres CPA Group. Besides, he is directly responsible for the consulting and tax practices, specializing in mergers and acquisitions, lean management and construction claim. Torres holds a bachelor’s degree in accounting from the University of Puerto Rico, Río Piedras campus, and a master’s degree from Cornell University. Besides being a Certified Public Accountant (CPA) he is a Certified Merger and Acquisition Advisor (CM&AA). He has over thirty years of experience in public accounting, working for a leading international CPA firm and later started his own accounting practice.
Working for the profession Torres served as Vice President of the Board of Directors of the Puerto Rico Society of Certified Public Accountants and also served on its Ethics and Peer Review Committees. Previously he was a member of the Board of Directors of Eurobank, a well known and renowned bank in Puerto Rico and is an active member of their compliance, trust, credit, strategic committees.
Luis F. Hernández Santana, CPA, is the Managing Partner of the auditing practice. He has over twenty two years of experience in public accounting, specializing in industries such as construction, real estate management, government, not for profit organizations, manufacturing and retail companies. Hernández has been active as a reviewer for the AICPA Peer Review Program since the inception of the program in 1987 .He served as member of the Puerto Rico Peer Review Committee for three years and held the vice president position for one year. He also served as member of the Ethics Committee of the Puerto Rico CPA Society for a period of three years. Hernández was an active member of the Board of Directors of Eurobank and chairman of the bank’s audit committee. He is an active member of the Association of General Contractors of America, Puerto Rico Chapter, and the American Institute of Certified Public Accountants. Hernández also serves as Board member of a not for profit karate organization.
Bernardo Punter, CPA, is a partner of the auditing practice. He graduated magna cum laude from the University of Puerto Rico, Río Piedras campus, on 1985 with a BBA in accounting in 1985. He obtained his CPA license in 1988. He has over twenty one years of experience in public accounting. His areas of expertise include, among others, government, not for profit organizations, HUD audits, single audits and construction companies. He served as member of the Government Committee of the Puerto Rico CPA Society and is an active member of the Peer Review Committee.
Punter is member of the Association of Government Accountant and the American Institute of Certified Public Accountants. He also serves as treasurer of the executive committee of Fundación Forjadores de Esperanza, a not-for-profit organization that provides charitable, social and educational services.
Sonia Cruz, CISA, is the partner in-charge of the information systems practice. Prior to joining Torres CPA Group in 1989, she worked as programmer at the University of Puerto Rico, Río Piedras campus , were she obtained her bachelor´s degree. Sonia played a key role when Torres CPA became the first local CPA firm that was awarded a master developer license from MAS90 enabling the firm to modify the software´s programming to adapt to client's needs. Mrs. Cruz has over 18 years of experience in the area of information systems She is a Certified Information Systems Auditor (CISA) and an active member of the Information Systems Audit and Control Association (ISACA), Puerto Rico Chapter.
Saudhi Soto, CPA, Esquire, is partner of the Tax and Accounting practice of the firm. She has over seventeen years of accounting and tax experience in different industries such as construction, retail, real estate, manufacturing and not-for-profit organizations. She graduated magna cum laude from the University of Puerto Rico, Río Piedras Campus and magna cum laude from Interamerican University of Puerto Rico, School of Law and passed the Puerto Rico Bar exam in 2001. Besides being admitted to practice law in Puerto Rico, she passed the federal bar examination and on the federal court level is admitted to the United States Court of Appeals for the First Circuit.
She has been a speaker at Torres CPA Group tax seminars designed for our clients. Saudhi is an active member of the Puerto Rico CPA Society, participating in its Convention Committee as well as the Tax Committee on 2004-06. She is also member of the American Institute of Certified Public Accountants, the Puerto Rican Bar Association ("Colegio de Abogados de Puerto Rico" and the Puerto Rico Notaries Association ("Asociación de Notarios de Puerto Rico").
Humberto Torres Rodríguez, CPA joined the firm as partner in November 2007. He has over thirty years of experience in public accounting, twenty five of them working as managing partner of Humberto Torres Rodríguez & Company. He is an active member of the Board of Directors of IGAF, a world-wide organization that groups over 140 CPA firms of approximately 60 countries around the world. He is also a member of Construction Industry CPAs Consultants Association, (CICPAC) a professional association in the United States that groups CPA firms specializing on construction companies. Torres also holds the Certified Fraud Examiner certification (CFE).
MANAGERS
María I. Otero Torres, CPA is a senior manager of the Auditing Department. She has over fifteen years of experience in public accounting, specializing in construction, manufacturing, retail and real estate management companies. Otero holds a BBA in accounting from the University of Puerto Rico, Río Piedras Campus, where she graduated magna cum laude. María has participated as speaker in numerous seminars held at the Puerto Rico Certified Public Accountants Society ("Colegio de Contadores Públicos Autorizados de Puerto Rico"). Moreover, she has completed real estate appraisal courses and intends to take her certification examination in this specialty in the near future. María is a member of the American Institute of Certified Public Accountants.
Daniel Santos, CPA is a senior manager of the auditing practice. He has over fourteen years of experience working at Torres CPA Group. Daniel´s areas of expertise are mainly construction, not-for-profit organizations, government agencies and municipalities. Santos holds a BBA in accounting from the University of Puerto Rico, Río Piedras campus, where he graduated cum laude. He is a member of the American Institute of Certified Public Accountants and has participated as speaker on numerous seminars offered at the Puerto Rico CPA Society.
Mara González is a manager in charge of the Consulting Department. González has over ten years of experience in mergers and acquisitions, business valuation and construction claim. She holds a bachelors degree from the University of Puerto Rico and a master´s degree from Interamerican University in Puerto Rico. She is a member of the Institute of Business Appraisers.
Lizette Guedes, CPA, joined Torres CPA Group on 1997. She is in charge of the firm´s finance, human resources, and administrative functions. Lizette holds a Bachelor´s degree in accounting from the University of Puerto Rico, Río Piedras campus, where she graduated cum laude. She started her professional career at a leading international accounting firm where she gained experience auditing numerous clients on diverse industries such as manufacturing, retail, insurance and savings & loans institutions, among others. After three years of experience with that firm, she joined the internal audit department of Bacardi Corporation where she further developed her auditing skills. Lizette also worked at the Puerto Rico CPA Society for approximately eight years where she developed and administered the AICPA Peer Review Program, a practice-monitoring program designed by the American Institute of Certified Public Accountants to help maintain the quality of the services provided by sole practitioners and local CPA firm. She is a member of the American Institute of Certified Public Accountants and is an active member of the CPA Firms Committee of the PR CPA Society.