Get to know the team that makes possible to give you the best solutions.
C.P.C María Teresa Flores Duran
Legal, Corporate, and Labor Associate
C.P.C Erick Adan Ledesma Cortez
Founding Partner and Tax Director
M.I Jesús Miguel López Murillo
Founding Partner and Tax Director
Lic. Ileana Aracely Liera Cornelio
Legal, Corporate, and Labor Associate

C.P.C María Teresa Flores Duran
Legal, Corporate, and Labor Associate
María Teresa Flores Duran is a Certified Public Accountant who graduated from the Autonomous University of Baja California, Ensenada Campus. She completed her Bachelor’s degree in Public Accounting from 1992 to 1996 and pursued a Master’s degree in Accounting with a specialization in Taxation at the same institution from 2010 to 2012. Since the year 2000, she has been an active member of the Ensenada Association of Public Accountants, A.C. (CCPE), affiliated with the Mexican Institute of Public Accountants (IMCP). In 2007, she successfully passed the Unique Certification Exam (EUC) administered by the IMCP to obtain the designation of Certified Public Accountant. María Teresa has actively participated in various committees within the CCPE and currently holds the position of Financial Auditor and Secretary of the Audit Standards Committee.
She specializes in financial and tax audits and possesses extensive experience in the preparation of Financial and Tax Statements and their corresponding opinions. María Teresa has a comprehensive understanding of the Tax Opinion System (SIPRED), internal control structures, financial and tax frameworks, expert witness services, and various tax matters, among others.

C.P.C Erick Adan Ledesma Cortez
Founding Partner and Tax Director
Graduate of the Autonomous University of Baja California, Ensenada Campus.
Erick Adan Ledesma Cortez completed his Bachelor’s degree in Accounting and a Master’s degree in Accounting with a specialization in taxation at the university. In 2016, he successfully passed the Uniform Certification Exam (EUC) administered by the Mexican Institute of Public Accountants (IMCP) to obtain the designation of Certified Public Accountant. Since 2011, he has been a member of the Ensenada Association of Public Accountants, A.C. (CCPE), which is affiliated with the IMCP. Currently, he coordinates the Fiscal Vice Presidency of the CCPE.
He serves as a guest lecturer in various specialized subjects at the undergraduate level and is a frequent speaker at different forums, courses, and conferences within the accounting field.
Erick is a specialist in designing the legal framework and structure that enables businesses to operate efficiently. He possesses extensive experience in company formation and dissolution, mergers and acquisitions, financial audits, tax opinions, expert witness services, international taxation, foreign investment, and double tax avoidance treaties, among others.

M.I Jesús Miguel López Murillo
Founding Partner and Tax Director
Jesús Miguel López Murillo is a founding partner of the firm CPA Navarro Alcaraz y Asociado, S.C. He graduated from the Autonomous University of Baja California, Ensenada Campus. He completed his Bachelor’s degree in Accounting (2005-2009) and his Master’s degree in Taxes (2019-2021) at the university.
Since 2011, he has been a member of the Ensenada Association of Public Accountants, A.C. (CCPE), which is affiliated with the Mexican Institute of Public Accountants (IMCP), and he fulfills the Continuous Professional Development Standard every year. Since 2021, he has been the Chair of the Tax Committee at CCPE, where he oversees and analyzes relevant tax matters to date.
Jesús specializes in both individual and corporate taxation and serves as a trusted accounting advisor. He has extensive experience in tax refunds and ensuring compliance with obligations to various government institutions at the federal, state, and municipal levels.

Lic. Ileana Aracely Liera Cornelio
Legal, Corporate, and Labor Associate
Ileana Aracely Liera Cornelio is a skilled lawyer with expertise in the corporate legal field, specializing in company formation, compliance with various obligations, and, most importantly, the prevention of detrimental situations for businesses.
With extensive experience in the labor sector, she excels in developing strategies that assist companies in reducing contentious matters of this nature. Ileana has actively participated in the development of real estate projects, the hotel industry, condominium regimes, and has also provided support in projects related to aviation services.
She holds a Bachelor of Laws degree from Xochicalco University, Ensenada campus, and is a graduate of the Master of Laws program with a specialization in international corporate law from Cetys University, Tijuana campus.
