Gabriel Llamas Monjardín

General Managing Partner BDO Mexico


Executive Summary


Mr. Llamas has over thirty years of international public accounting experience, as external auditor of large and small public and private companies in a wide variety of industries including clients in manufacturing, services and financial system.


He has had extensive consulting experience in mergers and acquisitions, including related services business evaluation (due diligence) for Mexican and international companies.  He has also participated in the process of placement of debt and equity securities in public and private sector.


He was Federal Deputy during the LVI Legislature (1994-1997).


Industry Specialization

He has been active as an expert witness in financial matters in trials front civil and criminal courts, national and international arbitrations front the International Chamber of Commerce (ICC), the American Arbitration Association (AAA) and the International Centre for Settlement of Investment Disputes (ICSID), he was an expert witness authorized by the Federal Judicial Power in accounting, finance, audit and tax.


He has participated as an expert witness in the valuation of damages for business interruption, valuation of private companies as well as breach of contract.


He is a current managing partner of BDO Castillo Miranda and member of BDO Americas Board member.


Professional Memberships

  • Colegio de Contadores Públicos de México A.C (Public Accountants College of Mexico)
  • Instituto Mexicano de Contadores Públicos (IMCP)
  • Former president of the Auditing and Assurance Standards Commission
  • Former Secretary of the Continuing Professional Education Commission of the Mexican Institute of Public Accountants
  • Vice -President of International Affairs and member of the National Executive Committee of the Mexican Institute of Public Accountants
  • Member  of the accounting firm group with clients registered before the SEC (Securities and Exchange Commission)
  • Former member of the BDO  International Financial Reporting Standards Working Party


  • Public Accountant degree by the Universidad La Salle
  • Certified Public Accountant by the Mexican Institute of Public Accountants
  • Certified Professional in Finance by the Mexican Institute of Public Accountants
  • ESL Certificate at Snow College, Utah