María Rosa

María Rosa

Guerra-Durán

Partner

Energy and Natural Resources, Tax

María Rosa

María Rosa co-leads our tax practice. She is known for her unrivalled knowledge and expertise in finance and accounting matters across different sectors in Ecuador

María Rosa has led the financial-tax practice since 2003. Our clients benefit from her expertise in review processes by regulators, due diligence, tax planning, risk mitigation and financial perspective in tax litigation and disputes.

She is particularly adept in the financial and accounting aspects of energy, extractive, commercial and pharmaceutical activities and in financial and tax effects arising from labor and fiscal risks. María Rosa is very active in training PBP’s clients and personnel in courses and seminars on US Generally Accepted Accounting Principles (USGAAP) and tax risks and regulations.

Maria Rosa was recognized by Who’s Who Legal 2017 as “One of the world’s leading Due Diligence Accountants Experts for her thorough knowledge and expertise in the tax and accounting matters of industries such as Oil & Gas, Mining, Food and Beverages, among others.”

Languages

Spanish

English

Pérez Bustamante & Ponce (2003 – present)

Director, PriceWaterHouse Coopers (1987 – 2002)

Pontificia Universidad Católica del Ecuador, Quito (Commercial Engineer, major in Auditing, 1987)

Pontificia Universidad Católica del Ecuador, Quito (Certified Public Accountant, 1987)

IFRS – The World Bank – Government of Spain – Argentine Federation of Professional Councils in Economic Sciences – Argentina (“Train the Trainers Workshop” Certificate – IFRS Workshop for Small and Medium Businesses, July 2011)

Association of Chartered Certified Accountants (ACCA) – London (Certificate in International Financial Reporting Standards, IFRS, October 2009)

BeckerConversier (USGAAP), Washington, D.C. (Accounting, Auditing and Tax Law Course, 1999)

International Tax Review (ITR) 2025

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“Highly Regarded”

International Tax Review (ITR) 2024

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“Highly Regarded”

The Legal 500, 2019 (Tax)

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“Recommended”

The Legal 500 2018 (Tax)

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CPA Maria Rosa Guerra co-leads the financial-tax practice with Juan Gabriel Reyes. She has over 30 years’ experience, typically focuses on due diligence, tax-planning, risk mitigation, the financial aspects of tax litigation and SRI review processes

Latin Lawyer 250, 2018 (Tax)

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Juan Gabriel Reyes is joined by María Rosa Guerra-Durán, who has extensive experience advising companies in the energy sector

Who´s Who Legal 2017

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One of the world’s leading Due Diligence Accountants Experts for her thorough knowledge and expertise in the tax and accounting matters of industries such as Oil & Gas, Mining, Food and Beverages, among others