The Firm is duly registered with the Institute of Chartered Accountants of Costa Rica (Code 500035) and all our work is based on the International Standards on Auditing (ISAs), Financial Reporting (IFRS) as well the Organic Law and College Regulations.

We are prepared to efficiently provide our professional services in the following areas:

Audit of Financial and Economic Statements of any company and/or entity. (Services, Cooperatives, Industrial Commercial, Solidarist Associations, etc.)

Our reports will have at least the following:

– Opinion
– Audited Balance Sheet
– Audited Statement of Income and Retained Earnings
– Audited Statement of Changes in Net worth
– Audited Cash Flow Statement
– Notes to the Audited Financial Statements

Also, in case of a specific audit (BID, BCIE, PNDU, etc.), our auditors will apply the Audit Guide and requirements of the requestor Entity and International Organization, complying as a whole.

Moreover, in case of an Audit of Conventions, it will adapt to the contractual terms of the agreements subscribed.

It should be noted that in case our opinion on the Financial Statements being audited is required to comply with Local Tax Authorities, we will take this into account.


Fiscal and Financial Consultancy

Our Firm has outstanding professionals who will provide the best Fiscal and Financial consulting in the Fiscal and Financial fields, considering that in our country the laws are constantly changing.
Below our services:


Periodic review of Tax Aspects
Review of customer’s inherent Risks (Including Diagnostic and Monitoring Plan)
Support and/or accompaniment in the audit processes.
Fiscal Planning, in order to obtain benefits and/or maximize profits.
Risk Management
Tax Structure


Financial Analysis of the Company
Suggestion and/or measures of short, medium and long term
Diversification of the Services
Financial/Administrative Support

Feasibility Studies for restructuring companies as well the the attainment of loans

Feasibility Studies are performed to restructure Companies, as well the requirements from Banks in cases of Loans’ requests (New or Extensions), performing the studies required to achieve that goal, taking into account the following variables:

– Background
– Justification
– Scope and Limits
– Objective
– Conceptual framework
– Financial Scenarios
– Conclusions
– Annexes

In these cases, we sustain a close relationship with the customer and the respective Bank, for questions, clarifications or extensions.

Management Consulting Service delves into the dynamics and situation of the requesting company, with an analytical approach to problems and challenges, to develop appropriate strategies and recommendations in constant pursue of more effective solutions.
Here we quote:

– Design of Information Systems (Accounting, Budgets, Costs, etc.)

– Manuals of Organization Procedures

– Assessment of the Entity of part of it, to determine levels of efficient operation and stopping problems.

– Review of Goals and Plans

Operational audits and studies over electronic data processing and operation

We are in a position to offer our services in relation to the Operational Audits and Studies over electronic data processing and operation (EDP), conducting a preliminary intervention to better capture the needs of our customers and meet their objectives.
Our Office maintains Strategic Alliances with Computing/Software Services Companies which provides additional support in Accounting, Administrative and Financial fields.

Audit for International Organizations and Projects: (Inter-American Development Bank, Inter-American Foundation, Ford Foundation, Societe Desjardin’s, Agro Accion Alemana, etc.)

Our Firm maintains quality standards in our work and for this reason we are required to perform External Audits for International Organizations and Projects, based on their specific requirements.

We are eligible auditors in:

– Inter-American Development Bank (IDB)
– Central American Bank for Economic Integration (BCIE/CABEI)
– Inter-American Foundation (FIA/IAF)
– United Nations Programme (UNDP).
– Among others

Computing Accounting Services (Accounting Organization, Accounting Development, Tax calculations, Preparation of Declarations, etc.)


We count on a Team of Accountants that allows us to provide accounting services under the models: “Outsourcing” and/or “Piecework”, according to the need customer volume.
We process the information, keep their data confidential and prepare their Tax Returns as follows:

In our Office:

The whole process of the information is performed in our office. Therefore, we coordinate the transfer of the documentation with the customer.

In Client’s Office:

The service will be performed in the client’s office. Therefore, we process the information with our staff or direct their Work Team.

Certifications of Income and other types as requested by other Organizations such: (Banks, Mutuals, Financial Companies, Public Registry, Courts, etc.

Certified Public Accountant we provide the following range of certifications:

Certification of Income (Individuals and Corporations).
Value Certification due to Inventory Reduction
Certification of variables for the calculation of LOST PROFIT (2)
Certification of Indexes and Financial Ratios (3)
Certification of Income for Municipal Effects (4)
Certification of Financial Reporting Review (RUs). (5)
Certification of Accounts Receivable or Liabilities (5)
Other types of Certifications required based on Banks, Financial Companies, Mutuals, Public Registry, Courts, etc. (6)
For Tax/Fiscal effects
To demonstrate economic loss
Normally for Public and Private Bids
For Commercial Patent Tax effects
For Banking and similar effects
According to the need

(Registered under number: svg-r-2331)