![](https://mirugal.com/wp-content/uploads/2023/03/Oscar-Miranda-Foto.jpg)
Attorney /CPA (Partner)
⦁ Bachelor’s Degree in Accounting, Certified Public Accountant, awarded by the University of Panama.
⦁ Bachelor’s Degree in Law and Political Sciences, awarded by the Universidad Isae de Panama.
⦁ Postgraduate and Master’s Degree in Forensic Auditing and Fraud Examiner, awarded by the Universidad Especializada del Contador Público Autorizado (UNESCPA).
⦁ Authorized Fraud Examiner (EFA). Member of the Panamanian Association of Fraud Examiners (APEF).
⦁ Member of the College of Certified Public Accountants