BHR Enterprise Worldwide México.

Partner with 20 years of experience in Auditing Financial Statements in various national and international companies, evaluation of the deterioration of long-lived assets and placement of companies in the Mexican Stock Exchange.

He obtained his Bachelor Degree  from the Faculty of Accounting and Administration at the Autonomous University of Mexico, he has a Master’s degree in Administration with a major in Finance and a specialization in Taxes graduating with honors from the Banking and Commercial School (EBC).

He is a member of the Audit and Attestation Standards Commission of the Mexican Institute of Public Accountants (CONNA), and he is currently a member of the Professional Practice and Quality Control Committee at BHR Enterprise Worldwide Mexico in the audit area and he is also  is an active member of the training committee.

Previously he worked for fourteen years as an Auditor at Castillo Miranda (BDO) and two years at Russell Bedford Mexico. 

Audit Partner with more than 24 years of experience in Public Accounting, which includes Accounting and Auditing to large, medium and small companies and institutions in the public and private sector.

He has had extensive experience in the development of financial audits aimed at compliance with the Generally Accepted Financial Reporting Standards and Auditing Standards. He has also participated in the process of merger, division and liquidation of companies, as well as in the conversion of financial statements into foreign currency

He has given courses on auditing, tax advice, deferred taxes and main differences between Mexican Principles and US Principles.

His professional CPA experience includes Horwath Castillo Miranda (7 years) and BDO Hernández Lozano Morrón (12 years), serving national and international clients.

Manuel Barragán is a Public Accountant graduated from the Banking and Commercial School (EBC), and he is currently attending a Tax Diploma at the Mexican Association of Public Accountants.

He is part of the Professional Practice Committee and the Quality Control in the Firm in the audit area and participates in the Training Committee of the firm..

He counts with vast experience in IFRS use and standards, consolidation of financial statements and US GAAP

Pablo Rodríguez is a Certified Public Accountant from the National University of Mexico, UNAM, and has continuously taken courses on Taxes and Fiscal Regulations from international CPA firms, two diplomas from the College of Public Accountants, and he is presently studying a Post Graduate Course on Taxes.

In 2002 he successfully presented his exam for the certification from the National Institute of Public Accountants, and in 2011 he obtained the professional certificate on taxes, presently holding both.

He was member of the Commission for Support on the Independent Practice form the Collegue of Public Accountants, and at present he is an active participant in the Representative Commission before Social Security Organisms from the Mexican Institute of Public Accountants

He has more than 30 years of experience in the accounting and taxes areas. He was partner in Parker Russel Mexico, presently at BHR Enterprise Worldwide Mexico, where he is responsible for Accounting, Social Security and special projects.

At present he is founding partner in BHR Enterprise Worldwide México, providing counselling services in his area of expertise.

Leader in the Practice of Consulting, directs the area of Advice in Financial and Process Services. He has more than 25 years of experience in Business Consulting, mainly in projects of Valuation of Fixed Assets, Corporate Financial Studies and Process Improvement. He is responsible for conducting studies related to the Control of Fixed Assets, as well as studies to determine the deterioration in the value of long-lived assets. Previously, he worked at PriceWaterhouseCoopers, in the area of Consulting, where he was in charge of the Financial and Processes practices for companies in the commercial, industrial and service sectors. He studied the Master in Information Technology and Administration at the Autonomous Technological Institute of Mexico (ITAM), the Diploma in Corporate Finance at ITAM and the Bachelor of Administration at the National Autonomous University of Mexico (UNAM).

Bachelor of International Economics (UNAM 1981) Diploma in Customs Value of the assets (Treasury Department USA 1986), Diploma in International Traffic (IPN 1990) has been involved since 1982 in Tax, Customs and Foreign Trade, acting as Deputy Administrator of the Maritime Customs of Mazatlan, advising national and transnational importing and exporting companies, in the firm of International Advisory Pricewaterhouse-Coopers, General Manager of Customs Agency Zamorano and since 1994 tax advisor in customs matters and specialist in Programs of Promotion to the Exportation. Author of the Professional Thesis “The Mexican Customs System as an Instrument of Economic Policy in the Context of International Trade” 1984. Author of several articles for the National Rabbit of Foreign Trade (CONACEX) and Public Accountants Association of the State of Sinaloa. Creator of the Computer Control System of Inventories ELG System for IMMEX companies. University Professor for different courses of the Foreign Trade career at the University of the West, Autonomous University of Durango and Banking and Commercial School. Speaker and lecturer in Tax Graduates of different Public Accountants Schools and various Educational Institutions such as TEC Milenio Campus Mazatlan, Technological Institute of Los Mochis, Universidad de Occidente and Universidad Autónoma de Durango. Currently Manager of Foreign Trade at the BHR Enterprise Worldwide Mexico.

Jorge Flores is a Public Accounting from the National Autonomous University of Mexico.and a  Tax Specialist from the Autonomous Technological Institute of Mexico (ITAM). As part of his professional career, he was part of Price & Waterhouse (now Pricewaterhouse Coopers) collaborating in the tax department and since 1991 he has worked as an independent CPA. He was a professor in tax matters at La Salle University, Central Campus. Founder of the firm “Jorge Flores y Asociados, SC” for 25 years.

Vicente Ortiz has a degree in Administration from the National Autonomous University of Mexico and has specialized studies in Human Development in different educational institutions. His professional career includes an active collaboration for more than 15 years in companies of the Public and Private sectors such as the National Bank of Mexico, Teléfonos de México (Telmex) and Petróleos Mexicanos (PEMEX), performing managerial positions in the different areas of Human Resources. Founder of the Firm Excelencia Consultants in Human Resources which he has continued to manage for the last 15 years.

Rubén Vera holds a degree in Public Accounting from Universidad Iberoamericana, Santa Fe campus. He is a Specialist in Taxes and in Contributive Matters from the Autonomous Technological Institute of Mexico (ITAM); he finished a Diploma in Forensic Practice of Tax Law from the National Institute of Legal Development A.C. And Diploma in Corporate Law from La Salle University, Cuernavaca campus; a Seminar on Constitutional Tax Law given by the Judicial School of the Federal Judicature Institute of the Judiciary of the Federation.

He has held the following positions: Collaborator at Price Waterhouse; Partner of the professional firm Burgoa Vera y Asociados, consultants and tax consultants, specialists in planning and tax litigation. Expositor of fiscal issues in the APEA (Professional Update with Academic Excellence, S.C.) trainees, Gasca Group, S.C. (PAF) and Logistics and Professional Training, S.C., Rubén is currently Partner of the Legal-Fiscal Area at the  professional firm Jorge Flores y Asociados. S.C. and BHR Enterprise Worldwide México

Víctor Leyva has a Degree in Public Accounting from the Higher School of Commerce and Administration of the National Polytechnic Institute (IPN).

He holds a Diploma in Management Skills from Crescom Institute, Colorado USA; Diploma in Corporate Law from the Technological Institute of Mexico City (ITAM); Diploma in Taxation by the Institute of Fiscal Studies A.C

He has over 28 years of experience in the practice of Auditing, Tax Consulting and Corporate Governance.

Partner of the firms of Public Accountants: Domínguez Castillo y Asociados and Jorge Flores y Asociados. S.C ., he was also Director of Comptrollership and Finance of Industrial Groups as Promoción y Fomento Industrial S.A de C.V. (Bufete Industrial Construcciones) and Grupo Octopus in the Oil Sector, as well as Management Director and Liquidator of the company Tratamientos de Desechos Médicos S.A de C.V. (TRADEM)

Exhibitor and Lecturer, as well as commissary and member of government bodies of various companies in the industrial, energy and commercial sector.

Alma Lopez graduated in Accounting from the Faculty of Accounting and Administration at the  National Autonomous University of Mexico (UNAM), and she is currently studying the Master in Business Administration at the Universidad del Valle de México.

Since 2014, Alma has performed as Director of Social Security and Payroll at BHR Enterprise Worldwide México, developing projects and providing consultancy to  companies such as Grupo DINA, Grupo Porrúa, Pasteurizadora San Marcos, amongst others. She is also lead auditor in BHR Enterprise Worldwide Mexico for certification purposes in ISO 9001: 2008.

She counts with more than 11 years of experience in Social Security, Local Contributions and Payroll. She also worked at KPMG Cárdenas Dosal, S.C., working as Human Capital Manager and State Obligations for Grupo Televisa, Pfizer Group, Cuervo Group, Liverpool Group, Montepio Luz Saviñón and Shire Pharmaceuticals, among others.

Walter López Morales, Director 

Walter López  holds a bachelor degree in Accounting from the Faculty of Accounting and Administration (UNAM), from where he graduated with honors, and became also a Tax Specialist from the same institution. His last degree is a Master in Fiscal from the University of Business ISEC in the year 2014, and currently he is  studying the PhD in Tax Matters at the University of Spain in Durango.

At present he is Tax Director at the firm BHR Enterprise Worldwide Mexico and a professor in various educational institutions in Mexico City.

He was an associate of the tax advisory firm, Garrido Lecona y Asociados, S.C., specialized in the practice of national and international corporate tax consultancy (2010 to 2016). In his professional practice he has provided consulting to several national and international companies and counts with 10 years of professional experience in various tax planning projects, corporate restructuring by alienation of shares of various SOFOMES, compliance and tax consultancy.

Moreover, he is  an advisor to several companies in the financial system such as banks, SOFOMES and leasing companies, in the automotive and various national and international economic sectors. As part of his activities, he also conducts accounting examinations of important companies before the Federal Court of Tax and Administrative Justice in matters of tax law and social security.

He has provided consulting services to the following companies in the financial sector: Actinver Banco and Arrendadora Actinver, ABC Capital Institución de Banca Múltiple, Seguros Prudential, Seguros Monterrey New York Life, and more than twenty other unregulated financial corporations.

During 2015 and 2016 he was part of the Fiscal Committee of the Association of Banks of Mexico, A.C. (ABM), and from 2010 to 2015 of the Fiscal Affairs Committee of the Mexican Association of Leasing Companies, Credit and Factoring, A. C. (AMSOFAC)

He collaborated in Mancera, S.C. – Ernst & Young for three years in the practice of corporate tax consultancy, where he had the opportunity to advise various national and international companies and participate in stock sale transactions, such as the acquisition of Prudential by Part of Actinver as well as other similar operations.

He is an active partner of the Mexican Association of Public Accountants (CCPM) and the Mexican Association of Public Accountants of the Federal District A.C. (AMCPDF).


Certified Public Accountant, Eloy graduated from the Universidad Regiomontana (in Monterrey), where he also studied the Master in Administration and the Specialty in Tax Studies.

He served as Auditor and Tax Specialist at KPMG in Mexico and Canada, Professor of Taxation at the University of Monterrey, Partner of Zambrano Orduña Consultores, Partner at Russell Bedford Monterrey and he currently performs as Partner in BHR Enterprise Worldwide Monterrey.

At present he is Member of the Mexican Institute of Public Accountants in Nuevo León; His certification was issued by the Mexican Institute of Public Accountants, he is Member of the General Audit Commission of the Mexican Institute of Public Accountants of Nuevo Leon and Associate of the Alpine Sport Chipinque, A.C.


BHR Logo
BHR, Contadores Públicos Certificados, Abogados y Consultores

  • En México somos 60 Socios y más de 500 colaboradores con presencia en 20 ciudades de la República: Ciudad De México, León, Guadalajara, Monterrey, Tijuana, Los Mochis, Celaya, Mérida, Puebla, Villahermosa, Cd. Obregón, Mexicali, Mazatlán, Nogales, Hermosillo, Culiacán, Aguascalientes, Querétaro, La Paz B.C.S. y San Luis Río Colorado.
  • Nos ubicamos en el lugar número 9 de las firmas contables más importantes de México del Ranking 2018 del International Accounting Bulletin (IAB) de Londres, Inglaterra.
  • "Política de calidad: Somos una firma de Contadores Públicos Certificados, Abogados y Consultores de Negocios, que presta servicios especializados y diferenciados preservando el cumplimiento de los requisitos aplicables mediante el cumplimiento de normas y estándares de calidad, asumiendo el compromiso de vivir la “Cultura de la Calidad”, siempre enfocada hacia la mejora continua de sus servicios.






  • Av. Insurgentes Sur 1898 piso 15 Col. Florida,
    C.P. 01030 México, D.F.
    Tel. +52 (55) 5447-7400
    01 800 831 2680

Call Now Button