Julio A. Galíndez, CPA

Julio A. Galíndez, CPA

Managing partner

Holds over 30 years of experience in healthcare audit and consulting services. Galíndez previously served as Partner and Director of Services an international auditing firm in the healthcare industry. Galíndez is also Adjunct Professor of Accounting and Finance in the Graduate Program of Health Services Administration of the University of Puerto Rico, Medical Sciences Campus.

Marcos A. Claudio, CPA

Partner

This natural leader has more than 30 years of experience working with clients in healthcare, education, governmental agencies, and construction. He worked as Chief Financial Officer for various healthcare entities and he is currently in charge of our firm’s governmental practice.

Rafael Nieves, CPA

AUDIT PARTNER

Rafael brings over 30 years of experience, fourteen of them at a Big Four auditing firm in Puerto Rico, specializing in providing accounting and auditing services to the private and public sector. Rafael’s experience includes work performed in a broad range of industries, including healthcare, manufacturing, distribution, government, nonprofit organizations and pension plans.

Kenneth Rivera, CPA, Esq., CVA, CM&AA, CGMA

Managing partner

An accomplished tax practitioner, Kenneth holds 31 years of experience and is a recognized authority on tax matters across the island. His extensive experience with diverse tax and legal issues for new businesses, mergers and acquisitions, and tax exemption applications make him an invaluable asset. He lectures frequently at the Puerto Rico CPA Society, the University of Puerto Rico (Business School and School of Law), Becker CPA courses for CPA candidates, and other professional and educational organizations. In 2012, he served as President at the Puerto Rico Certified Public Accountant Society, and as President of the Puerto Rico Chamber of Commerce in 2018. He is a member of the American Institute of Certified Public Accountants, the Puerto Rico Bar Association, the National Association of Certified Valuation Analysts, the Puerto Rico Manufacturers Association, and the Alliance of Mergers and Acquisitions Advisors. He is also a Certified Valuation Analyst and a Certified Mergers and Acquisitions Advisor.

Leví D. Villegas-Fiol, CPA, CVA

TAX PARTNER

Leví has over 25 years of experience as a Public Accountant and Tax Consultant, including four years of experience at a Big Four firm. He excels at providing tax compliance and consulting services to clients in the industries of telecommunications, Public-private Partnerships, retail, wholesale, construction, manufacturing, and healthcare, and others. Among the services we can highlight ruling requests and closing agreement with governmental agencies, tax exemption applications, due diligences, restructures, and general tax implications of the operations of foreign companies within the island. He has also been a speaker at seminars sponsored by the PR CPA society as well as a member of this tax committee for several years.

Áxel Ramírez, CPA, MST

TAX PARTNER

For the past 25 years, Ramírez has provided impeccable tax and accounting services to clients in telecommunications, retail, construction, nonprofit and more. His practice focuses heavily on business advisory, tax compliance, corporate reorganizations, tax investigations and other specialized needs. He also serves a large number of medical clients, helping them navigate the significant business changes that constantly reshape the healthcare arena.

Iris N. Otero, CPA, Esq., CGMA

TAX PARTNER

Iris brings over 28 years of experience as Tax Consultant for clients in the manufacturing, service, retail and healthcare industry, among others, including non-for-profit organizations. Her experience include 6 years in a Big Four firm and 5 as Legal Counselor of the PR Treasury Department. She used to be speakers in seminars sponsored by the PR CPA Society, the Healthcare Financial Management Association, the PR Hospital Association and others attorneys professional and educational organizations, including being instructor for PR Treasury Department training sessions. She is a member of the American Institute of CPA, and an active member of the Healthcare Management Association and the PR CPA Society, being President of its Tax Legislation Committee for 4 consecutive years.

Carmen Ana Lliteras, CPA

CONSULTING DIRECTOR

Carmen serves as our Director of Reimbursement and Consulting, bringing over 30 years of experience in reimbursement and consulting matters in the healthcare field. For six years, Carmen worked for the Medicare Fiscal Intermediary in Puerto Rico, acquiring a valuable skill set for our healthcare-related consulting tasks at the firm. Her services focuses heavily on advisory and compliance with CMS regulation regarding annual cost report, revalidation and other specialized needs. She is a member of the American Institute of CPA and the Healthcare Management Association.

Héctor Vázquez, CPA

AUDIT DIRECTOR

His resume includes over 25 years of public accounting experience (five of them at a Big Four firm). He has worked with clients in wholesale, manufacturing, healthcare, nonprofit and public sectors.

Luis Corrada, CPA

AUDIT DIRECTOR

With over 25 years of experience at a Big Four firm, he has a proven track record of success working with clients in distribution, manufacturing, real estate, healthcare, higher education, government and nonprofit organizations, and has extensive knowledge of employee benefit plans.

Henry Flores, CPA, CIA, CRMA

AUDIT DIRECTOR

With over 25 years of experience at a Big Four firm, he has a proven track record of success working with clients in distribution, manufacturing, real estate, healthcare, higher education, government and nonprofit organizations, and has extensive knowledge of employee benefit plans.

Taireli Hidalgo González, CPA

AUDIT & ASSURANCE DIRECTOR

Hidalgo carries over 17 years of experience in public accounting, of which approximately four years have been focused on audits of healthcare entities. Prior to her current position, Hidalgo worked at a local firm where she performed external accounting for several clients of different industries, as well as individual and corporate taxes and auditing services for a number of industries, including credit unions.

Ivelisse M. Céspedes, CPA

SENIOR AUDIT MANAGER

For more than 31 years (including 15 at one of the Big Four public accounting firms in Puerto Rico), Céspedes has provided top-notch audit consulting services for a variety of clients. She has worked diligently with clients in retail and wholesale, banking, construction, manufacturing and nonprofit organizations.

Enid J. Rivera-Rivera, CPA

SENIOR AUDIT MANAGER

Rivera has over 23 years of public accounting experience, seven of them at a Big Four accounting firm, where she honed tremendous audit management skills. She has worked with clients in retail and wholesale, manufacturing, insurance, advertising and real estate.

Janette Santos, CPA

SENIOR AUDIT MANAGER

Gloria boasts over 22 years of public accounting experience, including four years at two Big Four public accounting firms, providing audit and attestation services to a variety of clients in retail and distribution, non-profit organizations, employee pension plans, governmental, colleges and universities, and banking industries.

Gloria Sorroche, CPA

AUDIT MANAGER

With over 19 years of experience in public accounting, Janette has worked with clients in the following industries: non-profit organizations, healthcare, colleges and universities, wholesale, retail and distribution, credit unions and HUD (Housing Urban Development).

Tania Díaz, CPA

AUDIT MANAGER

With over 15 years of experience in public accounting, Tania has worked with clients in the following industries: non-profit organizations, healthcare, colleges and universities, construction, dealerships, and insurance.

Edna L Ayala Ortiz, CPA

AUDIT MANAGER

Edna holds over 18 years of experience in public accounting including clients in the following industries: construction, dealerships, healthcare, retail, insurance and HUD (Housing Urban Development)

Edgar Rodríguez, CPA, CHFP

AUDIT MANAGER

With more than six years of public accounting and auditing experience, Edgar has provided services to healthcare, colleges and universities, construction contractors, retail, manufacture and pension plans.

Aurora Cruz, CPA

AUDIT MANAGER

Aurora brings to the team over seven years of experience in audit, providing services to universities, not-for-profit, health care, wholesale, and pension plans.

Cristian Ojeda, CPA

AUDIT MANAGER

Christian has gained much in his over seven years of experience in public accounting, providing services to healthcare, colleges and universities, construction contractors, retail, manufacture and pension plans.

Carlos Zayas

ACTING AUDIT MANAGER

With over 20 years of public accounting experience, Carlos has worked with clients from such fields as governmental, healthcare, education, manufacturing, and not-for-profit.

Yelitza R. López-Rivera, CPA, Esq.

SENIOR TAX MANAGER

López-Rivera holds over 22 years of experience as Tax Consultant in tax compliance and consulting services in matters related to local and federal tax law, three of them in a Big Four Public Accounting Firm in Puerto Rico. She currently specializes in tax planning for corporations and individuals, negotiation of tax exemption decree and closing agreements, among others, mainly to the following industries: healthcare, telecommunications, manufacturing, construction, wholesale and retail.

Yelitza Net-Ferrer, CPA

SENIOR TAX MANAGER

With over 19 years of public accounting experience in tax compliance and consulting services in matters related to local and federal tax law, Net currently specializes in tax planning for corporations and individuals, as well as negotiation of tax exemption decree and closing agreements, among others. She mainly caters to the following industries: telecommunications, wholesale, retail, construction, manufacturing, and healthcare.

Edgardo R. Rosa-Ortiz, CPA

SENIOR TAX MANAGER

With over 30 years of experience in the tax field, Edgardo is in charge of tax compliance and consulting at the Firm. His role is to assist clients in achieving compliance with all the tax requirements that are applicable, at the same time using available tax provisions to reduce their taxes.

Explore more at Galíndez LLC

Specialized Industries

Our firm has worked with partners across many industries and of all shapes and sizes. From small private companies to government agencies, to massive healthcare and consumer companies, to nonprofit and everything in between. See our list of industry specialties to learn more.

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Meet Our Team

Meet our firm’s leadership and the amazing talents that make our firm one of the most prominent accounting and consulting firms in Puerto Rico. Our highly qualified partners holds over a century of combined professional experience, which firmly supports our proven record of success.

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Explore Careers With Us

Looking to further your career at a place of excellent reputation and with an amazing culture? Join our team of top-notch professionals in the field of accounting, audit, tax, management consulting and more, and learn how our multidisciplinary approach makes us such a strong industry leader.

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