Affiliations and Enrollments

Professional Records

  • We are registered and active in the Registry of Eligible Auditors of the National Registry of Securities and Intermediaries, complying with the provisions of the regulations for external auditors and Corporate Governance measures applicable to subjects controlled by the General Superintendency of Financial Entities (SUGEF), the General Superintendency of Securities (SUGEVAL), the Superintendency of Pensions (SUPEN) and the General Superintendency of Insurance (SUGESE).
  • We are registered in the registry of firms of eligible authorized public accountants of the Superintendency of Telecommunications (SUTEL).
  • We are registered and active members in the College of Public Accountants of Costa Rica since January 1975.
  • Our firm is registered and active in the College of Professionals in Economic Sciences of Costa Rica since February 2006.



Is the second-largest international professional association in the world. LEA Global can open doors in the more than 110 countries where our 220 member firms operate in 607 offices.

LEA Global provides clients the benefit of personal global connections, innovative accounting and business experts, and quality specialists in diverse services and industries.

Partners in LEA Global firms are leaders in their fields and active on the front lines. They work closely with clients, from start-ups to international conglomerates, from private to public companies as well as nonprofits and individuals.

Carvajal & Colegiados, Contadores Públicos Autorizados is an active member of the LEA GLOBAL Organization since August 5st, 2017.



DFK International is a top 10 international association of independent accounting firms and business advisers.

This organization gathers 212 member enterprises worldwide through 388 offices spread over 82 countries.

Carvajal & Colegiados, Contadores Públicos Autorizados is an active member of the DFK International Organization Firm since October 1st, 1995.

DFK International supervises our quality control on an international scale. This provides us with a continuous exchange of experience and technical support with first line professionals, and with the capacity of offering services internationally, given all the characteristics and benefits brought to us by this global organization.

On a regional level, we are also a part of DFK - CEPCA (DFK Central America, Panama and the Caribbean -; an organization that was founded with the purpose of providing professional services on a regionally.