José de Jesús Hernández Herrera Audit Director Partner - IBC Villavicencio +57 (1) 705 9000

Public Accountant from Jorge Tadeo Lozano University in Bogotá, Colombia, specialized in taxes. He has received continued training in International Financial Reporting Standards, Financial Information, Audit, Taxes, Business Strategy and Management, among other, in Colombia, USA, China, Brazil, Argentina and various Central American countries.

Founding partner of Grant Thornton Fast & Abs Auditores Ltda. He worked for the auditing firms Coopers & Librand and Price Waterhouse; in the latter for more than twelve years, reaching the position of partner responsible of coordinating the Small Business Division, serving clients in the service, commerce, manufacturing and financial industries, and non-for profit organizations.

He has sound experience in the financial sector companies, such as banks, financial entities, insurance companies and stockbrokers. In addition, he has been auditor and/or statutory auditor in the steel, construction, services and health sectors.

Professor and/or lecturer on audit and international financial reporting standards at Jorge Tadeo Lozano, Central and Rosario Universities.

He has taken part in PRACTICE quality reviews with PWC and HLBI in various countries. National speaker of matters relevant to internal control, risk management and IFRS-based audit.