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José Martínez Espinoza, CPA, Audit and Assurance

José Martínez Espinoza

Audit and Assurance


BDO Ciudad Juárez

+52 656 611 50 90



Mr. Martinez has over twenty eight years of experience as external auditor of large and small public and private companies in a wide variety of industries including clients in manufacturing, services and maquiladora industry.


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


He has been advisor of some Federal and Local Deputies during several legislatures (2006-2012).


He was incorporated to BDO Mexico in 2007.


Promoted to Partner in Charge of the whole maquiladora industry in Mexico by one of the remainder B4 in 2001.


Promoted to Audit Partner B of the Americas Region of one of the remainder B4 in 1998.


He was in the professional practice department in one of the remainder B4 during 1997-2001.



As an audit partner, he audited General Electric (4 maquiladoras and others); Siemens (3 maquiladoras); Phillips (4 Maquiladoras); Emerson Electric (4 maquiladoras); Intermex Group (17 Real Estate companies and some maquiladoras) and 28 different companies, included some maquiladoras.


As an audit manager he audited 2 groups in the Mexican Stock Exchange (Grupo Industrial Assa and Tablex), and one in the UK Stock Exchange (Allied Domecq) and 25 different business audits.


He was in the professional development department in 1994 in Montvale, NJ.



He is an expert in taxation and audit on the maquiladora industry



  • College and Institute of Public Accountants of Ciudad Juárez
    • Member in the Auditing and Assurance Standards Commission



  • Technological Institute of Ciudad Juárez
    • Public Accountant Degree
  • Mexican Institute of Public Accountants
    • Certified Public Accountant
  • Duke University and Autonomous Technological Institute of México
    • Several Courses on International Taxation
  • Autonomous University of Juarez City
    • Passing of Lawyer
    • Several national taxes diplomas