Luis started his career at accounting firm PriceWaterhouseCoopers where he spent eight years specializing in the audit of medium and large financial institutions.  Since then, he has led the finance functions at local and regional banks.  Luis was the CFO of the Bank of Miami for six years and then went to work at two financial institutions in South Florida with cummulative assets in excess of $12 billion as their head of financial reporting and corporate controller.  At both banks, he saw first-hand the frustrations and delays created by the accounting associated for ASC 310-30 loans.  In these roles, Luis further refined his understanding of ASC 310-30 as well as its practical implementation. Luis is thus regarded as one of the few experts in this subject.  Luis earned his Master’s degree in Finance at the University of Tampa.