Attorneys

Commercial • Contracts • Corporate • Fiduciary

Nilka Mora Horna is an Attorney at ARIAS, ALEMAN & MORA with a multidisciplinary background in law, finance, and accounting. Her combined legal and financial training allows her to provide practical and analytically sound advice in commercial and regulatory matters.

She earned her Bachelor of Law and Political Sciences from Universidad Católica Santa María La Antigua in 2003. In the same year, she obtained a degree in Accounting from the Interamerican University of Panama and was admitted as an Authorized Public Accountant. She later completed a Master of Business Administration with a specialty in Banking and Finance at the Latin University of Panama in 2009, strengthening her expertise in financial and fiduciary structures.

Ms. Mora Horna focuses her practice on Commercial Law, Administrative Law, Contracts, and Trusts (Fiducia). She regularly advises clients on contractual structuring, regulatory compliance, fiduciary arrangements, and commercial transactions, bringing added value through her accounting and financial perspective.

Admitted to the Panamanian Bar in 2003, she combines technical precision with a business-oriented approach in serving both corporate and individual clients.