Rafael Del Valle Vega - Partner has been Partner-in-charge of the Tax Department for the last ten years, and is an active leader in the Certified Public Accounting College. Mr. Del Valle has over 19 years experience as a tax professional.

Carlos F. Nieves Vega - Partner is the partner-in-charge of the Auditing Department for HTR-Del Valle & Nieves, PSC. Mr. Nieves has more than seventeen years experience in public accounting in both auditing and tax service areas.