Independent director and current chairman of the Audit and Corporate Practices Committee of Urbi. He is the Managing Partner of Valdes Mier y Cia., S.C. He has a long career in auditing firms such as KPMG, of which he was National Managing Partner of Audit and Business Consulting and member of the Executive and Management Committee, Ernst & Young, Baker Tilly and Mazars. In these last two, he led the external audit of Urbi during its financial restructuring process and Commercial Insolvency, leaving evidence of his experience and technical strength.