Marcelo de los Santos Anaya is Managing Partner and Auditing Director of the firm Moore Stephens Marcelo de los Santos y Cía., S.C. He is also member of the Executive Committee of Moore Stephens North America, Inc.Additionally, Marcelo is member of the Mexican Institute of Public Accountants, member of the Tax Commission of said Institute, as well as of the School of Public Accountants of San Luis Potosi, of the Mexican Institute of Financial Executives. Marcelo is the Taxpayer’s Trustee representing Coparmex (Businessmen Union) of San Luis Potosí. His professional interests include auditing and taxes.Marcelo was born in 1967 in the city of San Luis Potosí, Mexico. He attended the Autonomous University of San Luis Potosí and obtained honors in corporate tax law and international taxes. Has a diploma on international taxes from Instituto Tecnológico Autónomo de México, ITAM (Technological Autonomous Institute of Mexico) in collaboration with Harvard University.