Luis Cardona

Of Counsel

lcardona@lega.law
+58 212 2772200

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PROFESSIONAL DEVELOPMENT

Consultant and leader of the Business Process Outsourcing (BPO) area. Certified Public Accountant with extensive experience in auditing and assurance, financial and tax consulting, IFRS/US GAAP adoption, and BPO project management for local and multinational clients. He has managed portfolios of 70+ clients, offering high-impact solutions that strengthen financial governance, compliance, operational efficiency, and business scalability.

AREAS OF PRACTICE & INDUSTRIES

♦ Audit & Assurance
♦ Tax
♦ Accounting

♦ Managerial & Financial Consulting
♦ IFRS / US GAAP implementation & adoption
♦ Business Process Outsourcing (BPO)


ACADEMIC BACKGROUND

  • Bachelor’s Degree in Public Accounting – Universidad Católica Andrés Bello (UCAB), 1993.
  • Specialist in Management Information Systems – UCAB, 1997.

MEMBERSHIPS

  • Public Accountants Association of Miranda State (License No. 24,408).
  • Venecapital – Venezuelan Private Equity Association (Co-founder & Board Member, 2020–present).
  • Venezuelan-British Chamber of Commerce & Industry – Finance & Tax Committee (2019–present).

LANGUAGES

  • Spanish
  • English

EXPERIENCE

  • LEGA Abogados – Consultant & Leader of the BPO practice (2023–present).
  • Cardona & Ávila Public Accountants (Nexia International) – Audit Partner (2000–present).
  • Corporación Vial, C.A. – Director of Administration & Finance (1996–1999).
  • CANTV – International Business Coordinator (1994–1996).
  • Krygier, Montilla & Asociados (Arthur Andersen / Deloitte) – Audit Supervisor (1990–1994).

LEADERSHIP & BPO

  • Leads teams of 20+ professionals and multiple BPO engagements.
  • BPO service lines: Administration & Accounting; Tax Compliance; Payroll & HR; Internal Audit; Financial consulting (valuation, M&A, due diligence).
  • Managed portfolios of 70+ clients across construction, retail, manufacturing, services, and technology.

TECHNICAL EXPERIENCE

  • Financial statements under Ven NIF, US GAAP, and IFRS.
  • IFRS adoption projects and FAS-52 reporting for consolidation.
  • Internal control reporting and quality assurance.

SPEAKING ENGAGEMENTS

  • Caracas Crypto Conference (2019): Accounting for crypto-assets & IFRS.
  • Blockchain & Crypto-assets – Venezuelan-British Chamber (2019); Venezuelan Chamber of Petroleum (2020).

PUBLICATIONS

  • Accounting and crypto-assets topics (per CV).

RECOGNITIONS

  • Excellence Award – CANTV (1995).

ACADEMIC ACTIVITY

  • UCAB – Lecturer in Accounting I (2015–2018).
  • UCAB – Lecturer in Financial Accounting (2022–present).
  • UNINET Business School – Lecturer in Cryptocurrency Accounting (2020–present).