MANUEL LÓPEZ ZAMBRANA graduated from the School of Business Administration of the University of Puerto Rico in 1977.  That same year, he joined the public accounting firm of Peat, Marwick, Mitchell & Co. and became a Certified Public Accountant in 1978. 

In 1987, he graduated Magna Cum Laude from the School of Law of the University of Puerto Rico.

Thereafter, Mr. López Zambrana was promoted to Tax Partner at KPMG Peat Marwick and has been a partner in the tax groups of major law firms in Puerto Rico. 

In 1994, the Puerto Rico Secretary of the Treasury recruited Mr. López Zambrana to assist in the design and drafting of the Puerto Rico Internal Revenue Code of 1994 and the regulations to be issued thereunder. 

Mr. López is a member of the American and Puerto Rico Bar Associations, the American Institute of Certified Public Accountants, the Puerto Rico State Society of Certified Public Accountants, and the Puerto Rico Chamber of Commerce.