José Lemos has a Bachelor's Degree in Accounting with an MBA in Finance. He is a Certified Public Accountant and a member of the College of Certified Public Accountants of Panama. He has more than 30 years of professional experience, several of those years in auditing firms with international recognition and he is the founder and currently managing partner of Accounting & Advisory Panama Corp. (AAP).
José has also been Senior Vice President of Finance for a US multinational with offices in the United States, Puerto Rico, Panama, Colombia, Uruguay and the Dominican Republic. Over the years, he has attended a large number of conferences, seminars and trainings in accounting, auditing, finance, tax, information systems, processes and human resources management, most of them in the United States and other countries abroad.

José Álvarez is a Certified Public Accountant with a Master's Degree in Business Administration and specialization in Finance from ULACIT, and a Bachelor's Degree in Accounting from the University of Panama. He is a member of the College of Certified Public Accountants of Panama.
He is responsible for the management, administration and execution of audit and consulting commitments of the Firm's clients.
José has more than 30 years of experience in the auditing area of commercial companies, industry, services, projects financed by international organizations; consulting and advising on processes (policies and procedures), Risk Management and Corporate Governance; Internal audit. Its clients include companies that are listed on the stock market, and commercial, industrial companies and banks abroad. In addition to providing advice on International Standards on Auditing (ISA); International Financial Reporting Standards (IFRS); Standards for the Professional Practice of Internal Auditing. In addition to having developed his professional career as an auditor in three of the so-called Big 4, José has also served as Internal Audit Manager in national companies, formalizing their respective internal audit departments. He has also been a professor of International Financial Reporting Standards (IFRS) at the Specialized University of the Certified Public Accountant (UNESCPA).