Public Accountant from the University of Guadalajara, he has a specialty in Tax Matters at the Universidad Panamericana. Clemente has more than 20 years of experience serving clients in various sectors. He has participated in the implementation of International Financial Reporting Standards (IFRS) and USGAAP in various clients, as well as has obtained vast experience in Internal Control over Financial Reporting applicable to public companies in Mexico and the United States of America. Clemente was a Senior Audit Manager at Deloitte, where he worked for approximately 18 years, with international experience, as he participated in the Global Development Program serving as an auditor at Deloitte’s office in Seattle, WA for approximately 18 months. Clemente held an administrative management position at Starches Mexicanos for approximately 4 years. His professional experience has been mainly serving national and international companies in the manufacturing and service industries.