Background
Maritza Rivera Serrano brings over 28 years of experience in public accounting, serving a wide range of industries including manufacturing, construction, credit unions, and retail. As a Member in the Audit Department at Aquino, De Córdova, LLC, she leads audit engagements with a strong focus on quality, internal control evaluation, and risk assessment.
She began her career at a leading international CPA firm and later served as Senior Manager of the Audit Department before becoming a Member. Her responsibilities include the full planning and supervision of audit engagements, oversight of professional staff, technical reviews, and the preparation of financial statements and management letters.
Maritza is also a respected instructor of seminars, particularly in the areas of construction industry audits, employee benefit plans, and audit risk assessment.
Education
B.B.A., Accounting – Magna Cum Laude
Professional Affiliations
– Member, American Institute of Certified Public Accountants (AICPA)
– Member, Puerto Rico Society of Certified Public Accountants (CCPA)
– Vice President, Peer Review Committee – CCPA of Puerto Rico (2022)
– Member, Peer Review Committee – CCPA (Since 2021)

