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
Glorimar Mena Faisca, BBA
Tax & Accounting Staff
Glorimar Mena Faisca is a distinguished graduate with dual Bachelor’s degrees in Accounting and Finance, earning Magna Cum Laude honors in recognition of her academic excellence. She is a key member of the firm’s Tax & Accounting staff, where she applies her strong technical foundation and analytical skills across a variety of client engagements.
Glorimar assists in the preparation of Puerto Rico and U.S. tax returns, as well as in providing ongoing accounting services, including bookkeeping support, account reconciliations, and the preparation of working papers for reviews and tax filings. Her dual-discipline education gives her a comprehensive understanding of how financial information should be structured—not only to meet compliance requirements, but also to support sound financial analysis and decision-making for clients.
Luis Castillo Figueroa, CPA, MBA
Audit & Accounting Staff
Luis Castillo Figueroa holds a Master’s degree in Accounting and Finance and has recently obtained his CPA license in Puerto Rico (pending the formal swearing-in process). He brings a strong technical foundation and analytical mindset to the firm’s audit and accounting team.
As a key member of the audit and accounting staff, Luis supports a wide range of client engagements, including the preparation of financial statements, audit and review procedures, and special projects such as financial projections and budgeting models. He has consistently demonstrated the ability to handle complex accounting transactions and to apply professional judgment in resolving technical issues.
Luis also assists in the preparation of quarterly financial statements for private equity funds operating under Puerto Rico’s Incentives Code (Act 60), helping ensure that reporting is accurate, timely, and aligned with investor and regulatory expectations. His strong work ethic, technical proficiency, and collaborative approach make him a valuable asset to both the firm and the clients he serves.
Joyce Ferrer Costa
Accounting & Tax Staff
Joyce Ferrer Costa holds a Bachelor’s degree in Accounting from the University of Puerto Rico, Bayamón Campus. As a key member of the Accounting & Tax team, she supports both day-to-day accounting operations and tax compliance for clients in a variety of industries.
Her core responsibilities include bookkeeping, payroll processing, and the preparation of quarterly and annual tax returns, helping ensure accuracy, timeliness, and full compliance with Puerto Rico reporting requirements. In addition, Joyce plays an active role in client representation before Puerto Rico Treasury (Hacienda), assisting in visits and follow-up to resolve tax deficiencies, mathematical errors, and payment plans.
Joyce also helps manage regulatory and licensing compliance, including DACO licenses, renewal of merchant registrations, and the handling and resolution of SURI notices and other electronic notifications. Her attention to detail, responsiveness, and practical understanding of government processes make her an essential resource for clients and an integral part of the firm’s service team.
Yeidimily Marrero Cosme
Accounting, Tax & Incentives Staff
Yeidimily Marrero Cosme is a key member of the firm’s Accounting & Tax team, with growing experience in Puerto Rico tax compliance, Incentives Code (Act 60) procedures, and estate and succession–related matters.
She provides day-to-day support in bookkeeping and tax filings, assisting in the preparation and submission of Puerto Rico and state tax returns, donation filings, and related compliance documentation. Yeidimily also works closely with the firm’s CPAs on applications and compliance under the Puerto Rico Incentives Code (Act 60), including programs such as Young Entrepreneurs, helping clients gather, organize, and present the supporting evidence required by the relevant agencies.
In addition, she assists in the coordination and documentation of estate and succession engagements, including information gathering, basic schedules, and follow-up with clients and government entities to support proper reporting and planning.
Yeidimily is currently pursuing a Bachelor’s degree in Business Administration with a concentration in Accounting, reflecting her commitment to professional development and to delivering high-quality support across accounting, tax, incentives, and estate-related services.