OUR PEOPLE >> LIC HECTOR AMAYA

C.P.C. y M.I. HECTOR AMAYA ESTRELLA

Academic Formation
     Accountant
     Attorney at Law

Postgrade Studies
     Master Degree in Taxes

Other Studies
     Graduated: "Management Systems for the Twenty-First Century"
     San Diego State University (SDSU)

     Graduated in Advanced English (E.S.L)
     Southern Utah University, Cedar City, UT.

Professional Activity
     Partner Director of AMAYA RABAGO Accountants and Consultants
     since January l994.

     Partner Director of the Firm of Tributary Lawyers AMAYA, SÁNCHEZ
     AND ASSOCIATES, S.C. Corporative and Fiscal Consultancy
     since July 2002.

Extracurricular Activities
     Active member of the Accountants Academy of Mexicali
     incorporated to the Mexican Institute of Accountants.

     Member of the Fiscal Commission of COPARMEX,
     Mexicali, Baja California.

     Active Member of the Council of Economic Development of Mexicali.

     Active Member of "SUMANDO ESFUERZOS" (Adding Efforts) A.C.

     Treasurer of the Board of Directors of the Mexican Fiscal Academy,
     School of Fiscal Specialists, A.C. Mexicali Chapter (2001-2003).

     University Professor in Master Degree of Taxes.
     Subject: Fiscal Strategies. Universidad Autónoma de Baja California.
     in the city of Ensenada, B.C.

     University Professor in the Institute of Specialization for
     Executives, A.C. Campus Guadalajara, Jalisco.

     University Professor in the Institute of Specialization for
     Executives, A.C. Campus Aguascalientes.

     University Professor in the Masters of Organizational Development
     in CUT University, Campus Mexicali.

     University Professor of support in the Masters of Corporative
     Finances of CETYS University, Campus Mexicali.

     Exhibitor of Fiscal Subjects in diverse National forums
     (Pachuca, Hidalgo, Guadalajara, Jalisco, Puerto Vallarta,
     Jalisco, Ciudad Juárez, Chihuahua, Toluca, Estado de México)

     Lecturer in diverse Academies of Accountants in the Northwest
     Region (Hermosillo, Caborca, Ensenada, Mexicali, B.C., San Luis Río
     Colorado, Son., Cabo San Lucas, Baja California Sur)

     Lecturer in Graduated of Planning and Fiscal Defense
     of Reyes Mora and Tax Consultings, S.C.

     Exhibitor of Fiscal Subjects in CANACO, Mexicali.

     Exhibitor of Fiscal Subjects in COPARMEX, Mexicali.

     Contributor in the Bimonthly Publication of the Magazine Cuadernos
     Tributarios of Oswaldo Guillermo Reyes Mora,
     of Tax Editores Unidos.

     Active member of the Association of Graduate Students of
     Centro de Enseñanza Técnica y Superior
     CETYS



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