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Certified Public Accountant (CPA) in the Commonwealth of Puerto Rico (active license number 3966) and an attorney at law admitted to practice in Puerto Rico by the Puerto Rico Supreme Court. A Juris Doctor, graduated Magna Cum Laude from the Interamerican University School of Law. Certified as an Arbitrator by the Puerto Rico Supreme Court.
Certified as an expert in Business Valuation (ABV) by the American Institute of Certified Public Accountants. Certified as an expert in Business Valuation (CVA) by the National Association of Certified Valuation Analysts (NACVA). Certified as an Internal Auditor (CIA) by the Institute of Internal Auditors (IIA), and a Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners (ACFE).
Currently President and founding member of Soria, LLC.
Former Partner in charge of the Business Advisory Division of an international accounting firm (BDO), as well as Regional Head of Advisory of the International network.
Former Manager and Partner in charge of the Business Consulting Division of a local accounting firm (Aquino, De Cordova, & Alfaro).
Mr. Soria has over seventeen years of public accounting experience. During this time, he has acquired expertise in the manufacturing, services, distribution, construction and government industries.
Since 1998, Mr. Soria has concentrated his professional practice in engagements classified by the profession as non-traditional or specialized services. Non-traditional engagements encompass a wide array of consulting and business advisory projects, such as:
- Bankruptcy services
- Divorce services
- Fraud investigations
- Forensic accounting
- Litigation support
- Internal control engagements
- Risk assessments
- Internal audit
- Transfer pricing
- Business valuations
- Compliance with contracts or agreements
Mr. Soria has been qualified, and has testified, as an expert witness in federal and local courts, as well as the bankruptcy court. In the last fourteen years, he has been involved in approximately 150 cases involving, litigation support, and expert witness assignments regarding accounting and financial matters.
He has been appointed as special master and commissioner in cases of local court.
During his years of experience, Mr. Soria has been involved in transactions, such as, mergers and acquisitions, valuations up to $118 million dollars in assets, liquidation of marital estates up to $100 million in assets, and business damages calculations up to $75 million dollars.
Litigation Support Service Engagements
- Child support determination
- Liquidation of marital estate
Breach of contracts
Intellectual property damages
Loss of earnings
- Constructive discharge
- Wrongful termination Losses under Law 75/Law 21
Reconstruction of accounting records
FASB 142 Valuations
Merger & Acquisitions
In his twelve years as an expert in business valuations Mr. Soria has performed approximately seventy five (75) valuations for various purposes. Mr. Soria has two designations as an expert in this field being one of a few professionals in Puerto Rico with these credentials.
Differing site conditions
Breach of contract
Labor and equipment escalation
Mr. Soria has been involved in numerous fraud investigations related to asset misappropriations or employee fraud, in addition to financial statements fraud and investments schemes. He is a frequent speaker and lecturer in these topics to various professional organizations.
- In 2008, passed the local bar exam with a 93 percentile score.
- In 2007, graduated Magna Cum Laude, from the Interamerican University School of Law.
- In 2006, became certified as an expert in Business Valuation (ABV) by the American Institute of Certified Public Accountants.
- In 2001, became certified as a CFE (Certified Fraud Examiner).
- In 2000, passed the Certified Internal Auditor (CIA) examination.
- In 1998, passed, on the first try, the Certified Valuation Analyst (CVA) examination.
- In 1995, passed, on the first try, all four parts of the uniform Certified Public Accountant (CPA) examination.
- In 1995, graduated Cum Laude from the Business Administration Department of the University of Puerto Rico, Río Piedras campus, obtaining a BBA with a major in accounting
- American Institute of Certified Public Accountants (AICPA)
- Puerto Rico Society of Certified Public Accountants (PRCPA)
- National Association of Certified Valuation Analysts (NACVA)
- Association of Certified Fraud Examiners (ACFE)
- Institute of Internal Auditors (IIA)
COURSES AND SEMINARS:
Frequent instructor in seminars of the PRCPA continued education program, as well as the Instituto de Educación Práctica of the Colegio de Abogados de Puerto Rico, and the Interamerican University School of Law Continuing Education Program. Seminar topics have included specialized seminars related to Fraud, Internal Audit, Business Valuations, Construction Claims, Liquidation of Marital Assets, Personal and Commercial Damages, and Expert Witness Testimony among others. Has attended professional development courses in the US and Europe sponsored by the: Puerto Rico Society of Certified Public Accountants (PRCPA), American Institute of Certified Public Accountants (AICPA), Institute of Internal Auditors (IIA), Association of Certified Fraud Examiners (ACFE), National Association of Certified Valuation Analysts (NACVA), Arthur Andersen and BDO.