CPA Luis Carlos Marcano Audit Partner with over 15 years of public accounting experience. Mr. Marcano is also a Certified Management Accountant (CMA) and a Certified Internal Auditor (CIA). He provides services to clients in the manufacturing, hospitality, hotels and casinos, fast food restaurant chains, wholesale and retail industries. Prior to joining us, Mr. Marcano worked for a commercial bank in the cost accounting and finance division. kevane