José Guerrero graduated from the Accounting and Management School of Autonomous University of Baja California, campus Tijuana.

He is a Public Accountant Certified in Fiscal discipline in accordance with the regulations of the Mexican Institute of Public Accountants, he also has a Master´s Degree in Taxes from the Executives Specialization Institute in Guadalajara.

He was teacher in the Taxes Specialty of the Tax Studies and Public Finances Training Center of the Ministry of Planning and Finance of the government of the State of Baja California in addition to the Taxes seminar at Autonomous University of Baja California and teacher at CETYS Universidad campus Tijuana. He currently is postgraduate teacher of master´s degree in Taxes at Autonomous University of Baja California.

He has been expositor in fiscal topics in several conferences organized by the international firms where he has provided his services, giving such conferences in the State of Baja California, Nogales, Hermosillo, Monterrey and Guadalajara; conference speaker on tax subjects in several Institutions

He is an active member of the Public Accountants Association of Baja California, taxpayers´ substitute trustee before the Tax Administration Service, Member of the Tax Commission of the Public Accountants Association of Baja California, founding member of the Commission to Prevent Money Laundry of the Accountants Association of Baja California.

He acted as Tax supervisor for the International Firm KPMG in the Tijuana office, was Tax manager at the International Firm Arthur Andersen in Hermosillo, Sonora, as well as Tax Manager at the International Firm Pricewaterhousecoopers in the Tijuana office.

He is currently the partner in charge of the Tax Department in Alvarez Carmona y Asociados, S.C., in the city of Tijuana, B.C.