TORRESCPA.COM - Key Persons


Bernardo Punter

Job Titles:
  • Partner of the Auditing Practice
Bernardo Punter, CPA, is a partner of the auditing practice, Torres, Hernandez & Punter CPA, PSC. He graduated magna cum laude from the University of Puerto Rico, Río Piedras campus, with a BBA in accounting in 1985. Punter obtained his CPA license in 1988. He has over twenty years of experience in public accounting. His areas of expertise include government, not-for-profit organizations, HUD audits, single audits, and construction companies. Punter has served as a member of the Government Committee of the Puerto Rico CPA Society and is an active member of the Peer Review Committee. Punter is also a member of the Association of Government Accountants and the American Institute of Certified Public Accountants. Additionally, he serves as treasurer of the executive committee of Fundación Forjadores de Esperanza, a not-for-profit organization that provides charitable, social, and educational services.

CPA Daniel Santos

Job Titles:
  • Senior Manager

CPA Lizette Guedes

Job Titles:
  • Senior Operations Manager

CPA Luis Hernández Lopez

Job Titles:
  • Senior Manager

CPA William Torres - Founder

Job Titles:
  • Founder
  • Founder & Business Advisory Partner
William Torres, CPA, CM&AA, is the partner for the Consulting CPA Group and also gives support to the Information System Strategies team. He is directly responsible for the consulting and tax practices, specializing in mergers and acquisitions, lean management, and construction claims. 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), Torres 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 starting 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. Recently, he was accredited by the American Institute of Certified Public Accountants (AICPA), in Business Valuation (ABV).

Luz C. Cruz

Job Titles:
  • Senior Administrative Assistant

Mara González

Job Titles:
  • Managing Principal
  • Principal
In August 2018, Mara González was appointed Principal. She has the primary responsibility for all consulting engagements. González has been with Torres CPA Group since 1992 as Staff Auditor. She joined the consulting department in December 1996 as a Staff consultant. In her 20-plus years of experience, Mara has handled construction claims, business acquisitions, business valuations, common area maintenance reports (CAM), monetary damage reports, litigation reports, bankruptcy, forensic investigations, implementation of lean management programs, commercial financing structures, and a myriad of other engagement matters. González has participated in a number of seminars related to these engagements, including: Construction Law Conference (Inter-American University), Home Office Overhead (Professional Engineers and land Surveyors Association of Puerto Rico), Job Site Overhead (Professional Engineers and Land Surveyors Association of Puerto Rico), Business Acquisitions (Puerto Rico State Society), Litigation Support (Puerto Rico State Society), Inheritance (Puerto Rico State Society), Inheritance of Business (Popular Bank of Puerto Rico), and Forensic Accounting (Puerto Rico State Society). González received a Bachelor's degree in Business Administration with a concentration in Accounting from the University of Puerto Rico (1993) and an MBA in Finance from the Inter-American University. (1998). Mara González started working at TCG in 1992 as labor laws compliance auditor. In 1996, she joined the consulting department as a consultant. In the more than 20 years of experience, she has managed claims on construction, business acquisitions, business valuations, communal area maintenance (CAM) reports, financial damage reports, litigation reports, bankruptcy, forensic audit investigations, implementation of lean management programs, commercial financial structures, and countless other commitments and contract matters. González has participated in multiple seminars related to the content of her various commitments at the firm. Among others: Conference on Construction Law-Interamerican University-; Office Management Expenses- Colegio de Ingenieros y Agrimensores de Puerto Rico-; On-site Expenses- Colegio de Ingenieros y Agrimensores de Puerto Rico-; Business Acquisitions- State Society of Puerto Rico-; Litigation Support- State Society of Puerto Rico-; Inheritance- State Society of Puerto Rico-; Inheritance of Businesses-Banco Popular de Puerto Rico-; Forensic Audit- State Society of Puerto Rico-. She has a BA in Business Administration with a major in Accounting from the University of Puerto Rico (1993) and an MBA in Finances from Interamerican University (1998).

Natalie Maldonado

Job Titles:
  • Manager

Sonia Cruz

Sonia Cruz, CISA, is the partner in charge of the Information System Strategies Corp. Prior to joining Torres CPA Group in 1989, she worked as a programmer at the University of Puerto Rico, Río Piedras campus, where she obtained her bachelor's degree. Cruz 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 to meet client needs. She 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.

Wanda Zambrano

Job Titles:
  • Tax Administrative Assistant

Zaida Delgado

Job Titles:
  • Facilities Manager