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Cifuentes, Lemus & Asociados, S.C.

Zacarias Delgado

Zacarias Delgado



  • Administration Outsourcing
  • Auditing

WSG Practice Industries


He began his professional career in 1974 in the area of internal audit within the banking sector and later as Managing Accountant in a prestigious international advertising agency. In 1978 he was employed by the international firm KPMG as Audit Director, a position he held until 1989, when he decided to head for Spain for a one-year term as audit manager for the international firm Coopers & Lybrand. In 1990 he returned as audit partner at Coopers & Lybrand in Venezuela, also being in charge of personnel training. He held that position for 9 years, until the local firm became international representatives of Deloitte & Touche. In 1999 he founded the accounting firm Lander, Delgado & Asociados, until 2002, when he joined Cifuentes, Lemus & Asociados as partner in charge of the Audit Division and Personnel Training Director. For seven years he imparted university classes at Universidad Catolica Andres Bello and Universidad Santa Maria de Caracas in the subjects of Audit and Specialized Accounting. In the year 2007 received the prize “Honor al Merito del Contador Publico" from the "Federacion del Colegio de Contadores Publicos de Venezuela.


Public Accountant, Universidad Catolica Andres Bello (1980). B.A. in Business Science, Ministry of Education, Spain (1990).
Areas of Practice

Administration Outsourcing | Auditing

Professional Career


Representative before the Technical Audit Committee of Moore Stephens Latin America
Representative before the Audit Committee of the Venezuelan Audit Council (CEVA)

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