Contribute to the financial health of the enterprise by providing assistance with my multidisciplinary talent, skills, education and experience as: Certified Public Accountant, Certified Information Systems Auditor, Juris Doctor (Awaiting Bar Exam Results), Certified Mediator, Project Management and Change Management Expertise on IS Systems Implementations, Strong Forensic Accounting Experience in State, and Federal Courts as well as in Arbitration Procedures. I am willing to serve in diversely oriented organization that procures profitability with transparency, independence and accountability in its dealings. Available to relocate.
NESTOR M. TORRES curriculum vitae rvsd. 10/09
Objective Contribute to the financial health of the enterprise by providing assistance with my multidisciplinary talent, skills, education and experience as: Certified Public Accountant, Certified Information Systems Auditor, Juris Doctor (Awaiting Bar Exam Results), Certified Mediator, Project Management and Change Management Expertise on IS Systems Implementations, Strong Forensic Accounting Experience in State, and Federal Courts as well as in Arbitration Procedures. I am willing to serve in diversely oriented organization that procures profitability with transparency, independence and accountability in its dealings. Available to relocate.
Experience 1996–Present NMT Management Consulting Dorado, PR
Director /Owner
 Developed and directed a Management Consulting practice for various clients in Puerto Rico on accounting, auditing, tax and consulting practice for companies in a diversity of industries including public sector and construction industry
 Developed a forensic accounting practice as expert witness in state and federal court lawsuits including experience in torts claims, breach of contracts claims, other accounting and finance claims with a specialized practice in defending multimillion dollars claims on government owned construction projects
 Acted as lead expert witness in a hundreds of million dollar claim in behalf of more than 30 municipalities against public utility for incorrect application of law
 Acted as Project Manager on the Puerto Rico’s first Governmental SAP-ERP System Implementation for the City of Carolina.
 Participated as Court Appointed Auditor/Accountant
 Experienced in Contractor’s Construction Claim evaluation work for lawsuit and arbitration hearings by performing audit steps to document findings pertinent to proceedings in behalf of the Puerto Rico Highway and Transportation Authority. Claims evaluation work includes those specialized claims such as those for extended overhead, job inefficiencies, idle personnel and equipment cost analysis.
 Tax related services regarding State and Federal Taxes
1993–1996 David M. Griffith & Assoc. San Juan-Ponce, PR
Regional Office Consulting Manager
 Developed and maintained a solid public sector management consulting practice with system process assessment and enhancements
 Directed over 30 employees in multiple concurrent consulting projects
 Participated in the development of strategies to increase revenues in various municipalities in PR exploiting property tax revenue sources
 Identified and developed a multimillion dollar claim in favor of the municipalities of PR for unpaid contribution in lieu of taxes
1991-1993 Puerto Rico Water and Sewer Authority San Juan
Finance Director/Deputy Executive Director
 Started as Finance Director later promoted to Deputy Executive Director in charge of finance and clients services with annual budget over $500M and Assets in excess of $2.2B
 Discovered deficiencies in accounting practices resulting in major changes in financial position of the Public Corporation, based on GAAP and industry standards
 Member of the Executive Committee for the Dun and Bradstreet Integrated Information System acquisition and implementation project
 Established sound accounting practices to properly monitor performance and operational results
 Established doubtful accounts recovery program
 Senior member of the integrated information system quality control committee
 Team leader in the audit committee to implement audit recommendations from various fiscal and operational agencies such as OIG, Controllers Office, EPA , external and internal auditors
1983-1988 and 1993 KPMG Peat Marwick San Juan, PR
Audit Supervisor and Tax Consultant
 In charge auditor and supervisor of multinational companies’ audits in various industries as manufacturing, pharmaceutical, electronics, banks, utilities, construction and public sector
 Develop sound recommendations to client’s management on business process and compliance test results
 Developed audit plans and execute work on schedule
 Proficient use of audit sampling techniques, PC tools for audits and tax software
1988-1991 Pirelli Cable Corporation San Juan, PR
Caribbean Operations Controller
 Established percentage of completion accounting system for communications construction contractor company
 Implemented construction accounting software and policies
 Developed sound practices for credit and collections
 In charged of parent company reporting requirements
1982-1983 Vila del Corral and Co. San Juan, PR
Audit, Taxes and Management Consulting Staff
 In charge auditor of large companies’ audits in various industries such as retail, hospitals and public sector
 Developed audit plans and executes work on schedule
 Performed EDP Reviews and Internal Control Evaluations
Used audit sampling techniques, PC tools for audits and tax software
Education 2003-2007 University of Puerto Rico Law School Rio Piedras, PR
2006 University of Barcelona, Spain Summer Program
 Juris Doctor Degree and a Mediator Certification for Puerto Rico State Courts
2001 Information Systems Audit and Control Association CISA Coaching
 Highest score in Puerto Rico’s CISA Examination June 2001
1982-1984 Chaykins’ CPA Coaching San Juan, PR
1977-1981 University of Puerto Rico Bayamón, PR
 BBA Major in Accounting, Minor in English
 Magna Cum Laude Degree
Professional Development  Certified Public Accountant PR License No. 1757 May 1984
 Certified Information Systems Auditor Nov. 2001 Cert. No. 134709
 Certified Mediator Puerto Rico State Courts 2007
 Member Puerto Rico State Society of CPA’s and CISA’s
 Compulsory continuing education program for CPA’s and CISA’s
 Construction Claims Seminars
 Ethics for CPAs CISA’s and Lawyers
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