Professional Staff
Pascual Llano, CPA, MBA
Senior Tax Consultant Partner
Pascual Llano is a seasoned CPA and business advisor with over 38 years of professional experience providing consulting services to complex organizations across various industries. He is known for his strategic thinking, deep technical expertise, and commitment to delivering practical, results-oriented solutions.
He earned his Bachelor’s degree in Business Administration, majoring in Accounting, from the Inter American University of Puerto Rico, graduating Magna Cum Laude in 1984. Recognizing his academic excellence, the university invited him into its Professors Development Program and awarded him a graduate studies scholarship. Pascual completed his Master’s degree in Accounting in 1987.
Pascual began his professional career as an Investments Associate in the Treasury Department of Banco Central S.A., Puerto Rico Branch. In this role, he gained early exposure to institutional finance and treasury operations. His responsibilities included:
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Participate in Federal Funds and Section 936 funds transactions
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Participating in the daily reconciliation of the bank’s position
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Handling the redemption of coupon bonds at the Puerto Rico Governmental Development Bank
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Depositing collateral for government fund deposits with the Puerto Rico Treasury Department
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Assisting with daily journal entries related to treasury transactions
This early experience gave him a solid foundation in financial systems, institutional banking, and regulatory compliance.
Pascual’s early experience in the treasury department of an international bank gave him a deep understanding of the financial information bankers and securities brokers seek—allowing him to present accounting data with their perspective in mind and engage in one-on-one discussions with confidence and clarity.
In 1987, Pascual declined a university offer to teach accounting in order to pursue a career in public accounting. He joined a prestigious CPA firm, where he rose to the position of Audit Partner, leading complex audit and advisory engagements.
In 2018, Pascual co-founded Llano Morales CPAs PSC alongside his son, Josué M. Llano Morales, CPA. His daughter, Jerika F. Llano Morales, CPA, also followed in his footsteps and currently works for Ernst & Young in Dallas, Texas.
Today, Pascual serves as the firm’s Senior Consultant Partner and Tax Expert, overseeing estate planning, tax strategy, and executive consulting services. His ability to transition from auditor to strategic advisor allows him to help clients identify real issues and implement effective, cost-benefit solutions.
He is a licensed CPA in Puerto Rico and a proud member of the American Institute of Certified Public Accountants (AICPA) and the Puerto Rico State Society of Certified Public Accountants
Josué M. Llano Morales, BBA, CPA
Audit & Accounting Partner
Josué M. Llano Morales is a Certified Public Accountant with a Bachelor’s degree in Business Administration, majoring in Accounting. Before co-founding Llano Morales CPAs PSC in 2018, Josué gained valuable professional experience in both the public and private sectors.
He began his career at a CPA firm, where he worked in tax compliance, assisting a variety of clients with federal, state, and local tax filings. He later expanded his expertise by providing accounting and advisory services to clients in the physical health, auto parts distribution, hardware, and manufacturing industries—developing a practical understanding of industry-specific financial and operational challenges.
As a participant in the Hispanic Association of Colleges and Universities (HACU) Internship Program, Josué served in the U.S. Government Pension Agency in Washington, D.C., where he gained firsthand experience in governmental finance and public-sector operations.
Today, Josué leads the firm’s attest and assurance services, including audits, reviews, and compilations. He ensures that engagements meet the highest standards of quality, ethics, and compliance. His leadership plays a critical role in the delivery of accurate, insightful financial information to clients.
He is a licensed CPA in Puerto Rico and an active member of the American Institute of Certified Public Accountants (AICPA) and Puerto Rico State Society of Certified Public Accountants