Heriberto López García

• Prepare and review financial statements in compliance with USGAAP, ensuring accuracy and transparency
• Conduct in-depth research on complex accounting issues, such as revenue recognition, lease accounting, and business combinations, ensuring adherence to the latest standards
• Perform the preparation and submission of regulatory filings, including SEC filings (10-K,10-Q) and other statutory reports
• Coordinate with external auditors, providing necessary documentation and explanations to ensure timely completion of audits and audit access
• Develop, document, and test internal controls over financial reporting (SOX compliance), identifying gaps and implementing improvements
• Develop and maintain accounting policies and procedures, ensuring alignment with current standards and regulatory requirements
• Provide technical accounting guidance to cross-functional teams, including finance, operations, and senior management, on complex transactions
• Identify and implement process improvements in financial reporting and accounting operations, leading to increased efficiency and reduced risk
• Act as the primary point of contact for technical accounting queries from internal stakeholders, providing clear and actionable advice
• Prepare and follow up on management certification and letter to process
• Challenge: Ensure all the activities performed by Capgemini in India were perfectly transitioned to the San Luis Potosi accounting team

Support the accounting daily activities from US and Canadian business.

Prepare the monthly, quarterly and yearly information for corporate: QUE's schedules, yearly schedules.

Monthly and quarterly analysis of the balance sheet accounts, providing the reason of the increase or decrease of the account.

Provide guidance for controllership process and accounting process: review journal entries, approve journal entries,

Prepare account reconciliations and approve them.

Responsible of the cash accounting activities, fixed assets, intercompanies process to avoid Out of balances, hedge.

Assist on internal and external audits.

Be the intermediate between business and tax departments, legal, internal and external audits, corporate.

In charge of the most significant business in Honeywell, AM (Advance materials) of the SBG PMT (Performance Materials and Technology).

• Supervise the preparation, execution and evaluation of the annual budget in accordance with the applicable legal provisions
• Prepare financial statements for presentation to the General Management
• Responsible for ensuring compliance with the accounting policies and procedures of the organization, as well as changes and updates
• Manage Cash Flow and Working Capital
• In charge of the relationship and requirement of the internal and external auditors
• Link between the management and the rest of the departments
• Responsible for the month end close
• Responsible for accounts receivable and their maturities
• Responsible for accounts payable and their due dates
• Control of the financial objectives of the company
• Cost management
• Challenge: Decrease $15M (50%) in the working capital in the company from March to December2020
• KAIZEN Projects: Prepare a smartsheet document for following the financial month end close
• Prepare a smartsheet document for the SG&A monthly review

• Perform the implementation of the Internal Control System based on COSO
• Identify and review the Risks and Controls in all the processes of the three Elementia divisions
• Perform the risk and control matrix assessment
• Monitor the risk and control matrix implementation in the SAP GRP Process Control system
• Derive from the results of internal control, implement the action plans corresponding to control inefficiencies
• Review Elementia's Policies and Procedures to detect improvements in the process
• Review the segregation of duties in the inventory process
• Challenge: Implement the internal control matrix based in COSO in the3 divisions of the company Cement, Metals and Construsistemas during2018

• Perform risk audits in the company, in the Americas, reviewing the process, performing the walkthrough, testing the internal controls and delivering the audit reports
• Follow up to issues raised in audit monthly basis to ensure completion that action plans will be accomplished timely
• Challenge: Conduct risk audits in the Latin America region (Brazil, Colombia, Argentina, Chile, Paraguay) as well Europe (Spain)

• Provide SOX annual training (risks and controls, narratives, responsibilities, system access review) to Process and Controls Owners
• Perform internal audits SOX and operational, in the company, reviewing the process, performing the walkthrough, testing the operations controls and SOX controls and delivering the audit reports
• Follow up to issues raised in audit monthly basis to ensure completion that action plans will be accomplished timely
• Accomplish with due dates of the Control Owner Survey (COS)
• Perform executive expense report audit according to corporate requirements
• Participate in the Annual Risk Assessment process
• Provide information and support to E&Y external auditors related to SOX controls and substantive testing
• Challenge: Conduct internal audits in United States (Tulsa, Oklahoma and Madrid, Spain) Detect risk opportunities in the inventory process during the review in Mexican and USA
• KAIZEN Projects: Prepare a document for following during the financial month end close
• Inventory analysis review

• Supervise the external audit
• Evaluation of the internal control
• Perform audits reviewing the significant accounts, with the substantive testing and analyzing the results
• Preparation of the financial statements
• Preparation of the tax report
• Comply with the corporate requirements
• Deliver information to the external auditor
• Challenge: Work directly with the financial director and work in conjunction with the external auditors

• Planning of the external audit (requirement, audit program, controls identified, substantive testing, audit scope, etc.)
• Internal controls assessment
• Identify the risks of significant misstatement
• Evaluation of the internal control
• Review of the substantive testing of the significant accounts in the financial statements
• Elaboration of financial statements
• Analysis of variation of the Balance sheet and income statement
• Review of taxes
• Review of the USGAAP
• Challenge: Support all the audit adjustments detected with Management, based on existing legislation and obtain the approval of the Management