Carlos Moreno is graduated in Economics and Business Administration
from the Universidad Autónoma de Madrid, specialized in its educational
cooperation programm.He is part of the Superior Body of State Auditors, civil servants
with jurisdiction in financial control and audit of the public sector,
budgeting, and Public Accounting.He has experience in several areas of the Public Sector, as the
Spanish General Cadastre, International Taxation Standards and the
drafting of the Spanish General Budget. In 2012, he joined the Accounting
and Auditing Institute (ICAC), the Spanish Accounting Standard Setter.Currently he is Deputy Assistant Subdirector General for Accounting
Standards in the ICAC.

Carlos Moreno

Working groups

EFRAG Financial Reporting Board