Manuel is a Certified Public Accountant from ITAM, graduating in 1993. He has been certified by the Mexican Institute of Certified Public Accountants since 2006 and has been registered to issue opinions before the General Administration of Federal Tax Auditing since 1998.

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He has been a tax consulting specialist since 1993, working with various firms such as Mancera E&Y, KPMG, Eseverri y Ramírez Villegas, and Mijares Angoitia Cortés y Fuentes. He initiated the tax consulting practice of Mijares Angoitia Cortés y Fuentes in 2004.

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He is a member of the Mexican Institute of Certified Public Accountants and the College of Certified Public Accountants of Mexico. He actively participates in both Technical Committees on International Taxation and has served as President and member of the Executive Committee. 

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For over 20 years, Manuel has been a lecturer in Corporate Tax courses and an examiner for professional exams for public accountants at ITAM.

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Among other professional activities, he serves as a Statutory Auditor for various public and private companies and is a member of audit committees for others.