Background

Humberto Patiño Ham y Cia., S.C. was founded in 1995 by Humberto Patiño Ham when he decided to form an independent accounting firm after being partner of Patiño Consultores S. C. for 10 years.

Humberto Patiño Ham studied to become a Public Accountant and did a post graduate on Management Computer Systems at the Instituto Tecnologico y de Estudios Superiores de Monterrey ( Monterrey Institute of Superior Studies) also have a Diplomat in Tax matters and other in Tax Defense; and haven taken specialized curses on tax matters, money laundering prevention, transfer prices, management and updating of financial figures.

In the international matter he participated in international audits and control tax courses and transfer prices based in Miami, Fl.