Edgardo Lezcano
Audit & Assurance Leading Partner
Executive Summary
Edgardo has more than 22 years of experience in the fields of Accounting, External Auditing and Finance, with extensive mastery of IFRS (IFRS Accounting Standards) and USGAAP. Preparation and review of consolidated, stand-alone, combined and separate financial statements of the following types of industries: Banking, Brokerage Houses, Leasing, Financial, Retail, Manufacturing, Services and Insurance.
He has led high-performance teams in financial statement audit projects prepared under IFRS Accounting Standards and Accounting Standard for SMEs, reviews, previously agreed procedures, debt issuance projects in international markets under regulations 144-A and Reg-S, compliance reviews on AML issues and certifications of contractual loan agreements. These works have been carried out under the International Standards on Auditing (ISA) and under the standards of the Public Company Accounting Oversight Board (PCAOB).
He has carried out audits under the International Standards on Auditing (ISA) and the Public Company Accounting Oversight Board (PCAOB), as well as special audit work on Anti-Money Laundering. AMLCA certified specialist in Anti-Money Laundering issues.
He has served as a trainer in internal and external training programs (clients) on IFRS Accounting Standards, internal control and various bank audit topics.
He has led high-performance teams in financial statement audit projects prepared under IFRS Accounting Standards and Accounting Standard for SMEs, reviews, previously agreed procedures, debt issuance projects in international markets under regulations 144-A and Reg-S, compliance reviews on AML issues and certifications of contractual loan agreements. These works have been carried out under the International Standards on Auditing (ISA) and under the standards of the Public Company Accounting Oversight Board (PCAOB).
He has carried out audits under the International Standards on Auditing (ISA) and the Public Company Accounting Oversight Board (PCAOB), as well as special audit work on Anti-Money Laundering. AMLCA certified specialist in Anti-Money Laundering issues.
He has served as a trainer in internal and external training programs (clients) on IFRS Accounting Standards, internal control and various bank audit topics.
Academics
- Master of Business Administration with Emphasis in Business Management, Universidad Latina de Panamá
- Postgraduate Degree in Senior Management, Universidad Latina de Panamá
- Bachelor's Degree in Accounting, Universidad Latina de Panamá
- Certified Public Accountant (CPA) and member of the College of Certified Public Accountants of Panama (CCPAP)
- FIBA Anti-Money Laundering Certified Associated (AMLCA)
Other competencies
- Participation in multiple refresher seminars related to Auditing, International Financial Reporting Standards (IFRS), Taxes, Anti-Money Laundering, Market Risk, Credit Risk and Operational Risk. (Minimum 40 hours of training per year).
- During 2022, it participated in four regional sessions of International Financial Reporting Standard (IFRS) 17 – Insurance Contracts