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// Partners

David Massana Llorens

Economist. Bachelor of Economics, University of Barcelona (1989). Member of the Official Registry of Auditors (ROAC) under number 15697. Member of the Registry of Economists Auditors (REA) under number 3483. Member of the Spanish Association of Accounting and Business Administration (AECA).

He joined the firm in 1989. At present, he is the major partner.

Language skills: Catalan and Spanish.


Lluís Bonaterra Carreras

Economist. Bachelor of Business Administration, University of Barcelona (1998).Member of the Official Registry of Auditors (ROAC) under number 18060. Member of the Registry of Economists Auditors (REA) under number 4381.

He first developed his career in KPMG Peat Marwick and joined our firm in 1998. At present, he is a partner of the firm.

Language skills: Catalan and Spanish.


Jaume Subirana Febrer

Account Auditor.
Economist-Lawyer.
Bachelor of Business Administration and Management.


// Collaborators

Maria Candenas De Las Heras

Graduated in Business Administration from the Universitat Autònoma de Barcelona (2014). Master's degree in auditing by the Madrid Distance University (UDIMA).

She joined the firm in 2014.

Language skills: Catalan and Spanish.


Mercè Carceller

Administrative
With seven years experience in professional office.

She joined the firm in 2014, since that time providing administrative and support services audit teams.

Language skills: Catalan and Spanish, English and Italian.


Jesús García Macanás

Graduate in Business Administration and Management by the “Universidad de Murcia”.
Master's Degree in Auditing and Accounting by the “Col·legi de Censors Jurats de Comptes de Catalunya i Universitat Abat Oliba CEU”.

He joined our firm in 2016.


Yohana Osuna González

Graduated in “Contaduría Pública” by “La Universidad de los Andes (Mérida-Venezuela)”, 2016.
Master in Accounting and Auditing at “La Universitat Abat Oliba CEU” (2019-2020).

Languages: Spanish.