John C. Cheng E. is Managing Partner of HLB Cheng y Asociados, with more than 28 years of experience in audit and accounting. He is a Certified Public Accountant in the Republic of Panama. Since 2000 he has held the role of Managing Partner.

In 1999 Mr. Cheng graduated from the Instituto Centroamericano de Administraction de Empresas (INCAE) with an MBA. He graduated from Florida State University in 1989 where he obtained a Bachelor of Science degree with an accounting specialty. He Graduated from Colegio Javier in 1984 where he earned the title of Bachiller en Ciencias, Letras y Filosofía. Speaks fluent Spanish and English.