Accountants in Costa Rica, Taxes in Costa Rica, Auditors in Costa Rica
About us - History
The firm began its operations on August 25, 1992, with the Mr. José Fco. Castro Chavarría a personal title. However, in order to provide a better professional service, the day May 12, 1995, the Association Professional becomes a company anonymous, it is also incorporated as Authorized Signature before the College of Public Accountants of Costa Rica.
Currently, the Firm enjoys presence throughout Central America, its headquarters are located in San José, Barrio Luján, 300 meters. south of PANI, and its offices regional have been since 1996 in San Carlos, now in our new facilities located Hospital of Ciudad Quesada, 600 meters north, right hand building JC & ASSOCIATES.
PROFESSIONAL BACKGROUND
BASIC INFORMATION REQUIRED FOR CONSIDERATION
OF INDEPENDENT AUDITING FIRMS
1. THE FIRM IN GENERAL:
The Firm JC & Asociados, Public Accountants and Consultants SA, is a Professional Firm, dedicated to the provision of services of any nature in the field of Public Accounting, which includes, among others, the practice of Financial, Fiscal, Administrative Auditing, Accounting and Administrative Organization, of companies of all activities, Technical and Tax Advice, the preparation of Economic and Financial Studies, the provision of Administrative Services on Finance, Accounting and other related areas.
1.1 The Firm began its operations, with Lic. José Fco. Castro Chavarría in a personal capacity. On August 25, 1992 (30 years of experience and seniority) it was established.
1.2 Always with the desire to provide a better Professional Service and a Legal Personality that comes to better guarantee the rights of our clients on May 12, 1995, the Professional Association is constituted as a Limited Company, which is
is duly registered in the Public Registry, Mercantile Section, Volume 963, Folio 033, Entry 047 and as an Authorized Firm by the College of Public Accountants of Costa Rica as an Office duly incorporated before this entity.
The partners of the Firm are also duly registered with the College of Authorized Public Accountants, the body that regulates the profession in Costa Rica.
All the people who work in our Firm do so full time. Our quality has allowed us to be winners of the most important international award in the world THE BIZZ AWARDS, awarded by The World Confederation of Businesses based in Houston, United States
United States, as the Firm with the highest growth in the area of Public Accounting, Advisory based on Risk Policy, consulting and high standards of quality control to clients for more than 5 years in a row, in recognition of the continuity of the quality of the services offered by our company.
Since 2012, our firm has been certified worldwide with the Corporate Social Responsibility Standard CSR 2011.1.
Our memberships:
- Chamber of Industry and Commerce of Costa Rica.
- College of Public Accountants of Costa Rica.
- College of Private Accountants of Costa Rica.
- Chamber of Exporters of Costa Rica (CADEXCO).
- Chamber of Commerce of the North Zone.
Our Firm remains registered and authorized by:
- Superintendency of Financial Entities.
- Insurance Superintendency.
- Superintendency of Pensions.
- Comptroller General of the Republic of Costa Rica.
- General Superintendence of Securities.
1.3 At present, our Firm has its Central offices in San José, Costa Rica, Barrio Luján 300 south of the Patronato Nacional de la Infancia, with telephone numbers 2257-4865, regional offices in Ciudad Quesada, San Carlos, Hospital 600 meters North to right hand, phone # 2460-9915. Our post office box is # 12252-1000 St.
José, and our email address is jc@jcyasociados.co.cr, and pc@jcyasociados.co.cr, we also have international offices in Panama City, Honduras and Nicaragua.
2. DIRECTORS:
The firm's directors are currently three professionals with more than 20 years of extensive experience in external audits and consultancies.
3. PROFESSIONAL STAFF
The Firm currently has thirty (30) permanent employees to handle all the work.
Regarding the Audit Department, the Executives in Charge are:
Lic. José Fco. Castro Chavarría, CPA Director.
Lic. José Pablo Castro Arias, CPA International Director.
Lic. Iván Acosta C. North Zone Director and Risk Policy Advisor.
Lic. Christian Fallas Murillo, CPA Director of Accounting Outsourcing.
Regarding the Development of the Work, there are the Lord Auditors assigned.
Lic. Alonso Quiñones Garita, CPA
4. ACTIVITIES OF THE FIRM
1. Audit of Financial Statements.
2. Audit Based on Risk Policy
3. Tax, Financial and Administrative Consulting
4. Consulting and Tax Advice.
5. Accounting Services Attention
Other specialized services related to the activity of the Certified Public Accountant. In this last field, services are provided in Operational Audits, Study on Operation and Controls of Electronic Data Processing, Insurance Advice, Hotel Advice and other areas that are eventually directly related to the Administration of any Public or Private Entity.
4.1 The approximate percentage of time that our Firm dedicates to the attention of its Professional Services, is the following:
to. Audit Services (50% of your time)
b. Consulting, Advisory and Accounting Services (40% of your time)
c. Other professional services (10% of your time).
4.2 The Firm to carry out its Auditing, Consulting and any other type of work related to our profession is carried out following the International Auditing Standards issued by the College of Public Accountants of Costa Rica and any other provision on the matter issued by the Organizations. Internationals in charge of looking after the profession. Constantly, through the Bulletins issued by the Inter-American Accounting Institute, as well as the
College of Public Accountants of Costa Rica, we are updating ourselves on professional requirements. Likewise, we are in permanent contact with the College of Public Accountants
of Costa Rica, to find out about the latest provisions of the Collegiate Body, as well as the technical advances of our profession.
On the other hand, the Firm regularly organizes talks and courses for the staff, which are generally given by the highest level officials of the Firm. On other occasions and when the General Directorate of the Firm deems it appropriate, it hires national or foreign technicians to give talks on topics
related to the profession.
Finally, and as a support task for our clients, the Firm periodically issues bulletins communicating recent changes adopted by the tax or accounting authorities in our environment, including explanations and method of application.
4.3 Regarding the quality control policies on the Audit work, the Firm establishes in each case, a program which has the approval of the Department Manager. Said program is supervised by the Directors and can be modified as indicated by the progress of the work.
Once the Audit is finished, the work papers are extensively reviewed by the Supervisors and they evaluate all the tests, in order to verify if they were duly observed and carried out efficiently. If they consider that any test should be extended, they proceed immediately with the supplementary procedures.
Once the work papers have been reviewed and approved, the draft report is written to be discussed with the Audit Committee and the Supervisor in charge of the work. Once the draft is approved, the report is passed clean. It should be noted that all our work is previously discussed with our Clients, in order to consider their explanations and/or reasoning about the situations in the field work.
5. CORPORATE SOCIAL RESPONSIBILITY POLICY:
The rapid economic, technological and social changes of today have given way to new ways of seeing and analyzing the role of accountants within companies and within society; not only as the collector and generation of information, but as a thinker who contributes knowledge and ideas that will help improve the
functioning not only of organizations but of the community in general, since this must have, before academic training, training as a person with high moral qualities in order to base a new accounting technique that adapts to the requirements worldwide. J.C. & Asociados for more than twenty-four years has been satisfying its clients in the most efficient and effective way, it has a suitable staff to fulfill this task,
For this, it offers its collaborators a safe place and a pleasant work environment.
Its suppliers are responsible and ethical. It cares about the environment, therefore it uses technologies, equipment and supplies that do not harm the environment or reduce energy waste. And always try to give back in some measure to the community or society in general. For this, it is governed by the following postulates:
Support and respect the 10 Principles of the United Nations Compact.
Maintain a clean and safe workplace to prevent workplace accidents.
Use resources and technologies that are friendly to the environment, as well as apply measures that cooperate with recycling and energy saving.
Train staff periodically, so that they are updated on issues relevant to their professional career.
Choose suppliers that operate ethically and responsibly.
Establish relationships of mutual benefit.
Give back to the community by participating and supporting activities that promote social well-being: education, health, children or some other important sector of society.
6. DISPATCH STATISTICAL DATA:
It has been a constant concern of the Firm, to offer its esteemed clientele the best possible attention and the most efficient advice in the different branches related to the accounting science. This has been evidenced by the growth of our clientele over the years. Our Clients have increased since 1992, which was the year in which it was founded our office. They have honored us with their trust during these years of continuous work which are dedicated to different activities. Our ultimate goal is to continue increasing Customers, but without abandoning quality,
timeliness and efficiency of the service provided.