Victor Ortiz Torres & Associates CPA, PSC, formerly Torres Lugo & Associates, CPA, PSC.; It was founded in 1987 by the CPA and Attorney James Lugo Medina. Our firm is dedicated to providing accounting and tax services and financial consulting services to help business owners and professionals to obtain and understand the information they need to succeed in their business. Our firm serves hundreds of companies in Puerto Rico among which highlights some of the leading companies in the south. We serve different industries such as: Commercial retailers. - Wholesale trade. - Manufacturing companies. - Professional services. - Construction companies. - Non-profit organizations.