Pedro Morazzani-Ferrer, C.P.A., C.V.A., C.F.E., C.G.M.A.
Mr. Pedro Morazzani-Ferrer obtained a Bachelor degree in business administration from the University of Puerto Rico in 1974. He became a Certified Public Accountant in 1975. Before joining our Firm in 1983, Mr. Morazzani-Ferrer was a member of Peat, Marwick & Mitchell, currently KPMG, an international firm of certified public accountants for almost ten years. During this period he gained an extensive accounting, auditing and business experience. He held the position of Senior Manager in the Audit Department. Mr. Morazzani-Ferrer was and is involved in the audits and other related services rendered to commercial entities and other enterprises involved in various specialized industries such as commercial banking, government entities, educational institutions, credit unions, construction contractors and developers, and other segments of the economy. Mr. Morazzani-Ferrer is very active in providing litigation support services, as a consultant and as an expert. He has been appointed by the P.R. Courts as Commissioner or Business Valuator. The main cases where Mr. Morazzani-Ferrer has participated are in the areas of estimates of damages, cancellation of contracts, partnership’s dissolution, fraud, construction contracts, liquidation of estate assets, divorce (alimony and division of community property), etc. Mr. Morazzani-Ferrer is also a Certified Fraud Examiner (CFE), a Certified Valuation Analyst (CVA) and a Chartered Global Management Accountant (CGMA). In addition, he was previously accredited as Arbitrator under the “Negociado de Métodos Alternos para la Solución de Conflictos, Tribunal General de Justicia, adscrito al Tribunal Supremo de Puerto Rico”. He is a member of the Puerto Rico Society of Certified Public Accountants, the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, the National Association of Certified Valuation Analysts, (current President of the P.R. Chapter), and of other professional organizations. He has given speeches and seminars on various subjects to various professional groups. Mr. Morazzani-Ferrer has been an active member of the Peer Review Committee of the Puerto Rico Society of Certified Public Accountants and a strong supporter of the Peer Review Program. He has been Vice President and President of the Committee. p.morazzani@zmcompany.com
Luis A. Martínez-Renta, C.P.A., C.V.A., C.F.E., C.G.M.A.
Mr. Luis A. Martínez-Renta graduated with honors from the University of Puerto Rico with a Bachelor’s degree in Business Administration in 1981. Before joining the Firm in 1984, Mr. Martínez-Renta was associated with Peat, Marwick & Mitchell, currently KPMG, an international firm of certified public accountants. Mr. Martínez-Renta has experience in various industries such as merchandising, manufacturing, government, automobile dealers, savings and loans associations, credit unions, construction, non profit organizations, including colleges and universities, consulting, operating and monitoring of businesses, litigation support and peer reviews, among others. He has also extensive experience in other non-traditional engagements. Mr. Martínez-Renta is a member of the Puerto Rico Society of Certified Public Accountants. He has participated in several special committees of the referred Society, including more than eight years in the Peer Review Committee. He has been a member of the Liaison Committee integrating the Puerto Rico Society of Certified Public Accountants with The local Credit Unions and the Regulator (COSSEC). For the years 2013-2015 and 2008-2010, he was the President of the Valuation and Forensics Committee of the Puerto Rico Society of Certified Public Accountants. He recently was (years 2012-2013 and 2011-2012) the President of the local (Puerto Rico) American Institute of Certified Public Accountants (AICPA) Peer Review Committee (he was also the President in the year 2002-2003). He is also a member of the Puerto Rico Chamber of Commerce, the Association of Government Accountants and the Association of Certified Fraud Examiners. In 1996 he obtained a Certificate of Education Achievement in Business Valuation awarded by the American Institute of Certified Public Accountants. He is a member of the National Association of Certified Valuation Analysts (NACVA). He has been instructor in various seminars to professional and other groups.
l.martinez@zmcompany.com