Arelis Millán

Mr. Millan has over 16 years of experience in public accounting, specifically and mostly at Big
4 Accounting Firms. He has served clients in diverse industries, highlighting a focus on
manufacturing, distribution, retail, banking (including international banking and financial
entities), telecommunications, construction, advertising, real estate and insurance entities.
He has participated in a variety of attestation engagements, including extensive experience
in Sarbanes Oxley Regulation 404 engagements. He has performed agreed-upon procedures
for tax incentives in industries such as film and hospitality. He acquired vast experience in
developing narratives, performing walkthroughs and evaluating the design, and operating
effectiveness of internal controls. Also, he has assisted in various business mergers and
acquisitions processes.

His experience includes also a wide range of consulting services in addition to audit and
accounting, including but not limited to information technology (SSAS 16 attestation
engagements), financial and operational advice in the areas of business acquisitions and
valuations, due diligence, transfer pricing studies, strategic planning, fraud investigations,
litigation support, internal audit, Sarbanes-Oxley assistance, and business process controls
and risk assessment methodologies.

He is a member of the American Institute of Certified Public Accountants and Puerto Rico
Society of CPA’s.