Ricardo Montenegro Guillén Socio Director Despacho Carvajal

Ricardo Montenegro Guillén

Managing Partner and Audit

Professional profile

With more than 24 years of experience in external financial audit, consulting and training, Ricardo Montenegro is a firm’s Partner of audit, risk and consulting, directs the Administration and Finance Departments, holds a specialty in International Financial Reporting Standards, financial risks and regulated entities.

Professional profile

His extensive experience in the financial sector includes audits of state banks, securities traders, stockbrokers, investment fund managers, trust fund managers, as well as of important regulated cooperatives in the country.

Directs and performs risk and compliance audits to entities regulated by SUGEF.

He has conducted audits of important entities in the pension sector, pension fund administrators, and special pension regimes.

He has given training workshops at a national and international level on topics such as: IFRS, ISAs, quality control and corporate governance.

He has given advice in the creation of accounting manuals based on IFRS, implementation and training for private companies.

He directs the firm's internal audit services.

He has also participated in operational audit, forensics audit, financial advisory and other special works. He has also promoted training programs in International Financial Reporting Standards, advised companies on the implementation of IFRS, and supported the process of implementing this international standard for the first time.

Gerardo Montero Martínez Socio Despacho Carvajal

Gerardo Montero Martínez

Audit and Marketing Partner

Professional profile

With more than 28 years of experience in external financial audit, audit partner, directs the Marketing Department, related to offers and tenders, specialist in International Financial Reporting Standards, International Financial Reporting Standards for Small and Medium Entities, International Standards of Accounting for the Public Sector and Administrative Contracting Law, the current General Contracting Law.

Professional Experience

He has directed a large number of audits of the private, industrial sector (like: sugar, dairy, banana, melon, oil, coffee industries, and others), commercial, cooperatives, professional associations, solidarity associations, construction and real estate sectors. Likewise, he has participated in operational and forensics audits, financial consultancies and special works in these sectors.

He has also directed audits of important entities of the Costa Rican state, among government entities, autonomous entities of the state, NGOs, centralized and decentralized institutions, Universities, Museums, Municipalities, trusts, Projects and loans from international organizations to regional level such as the IDB, CABEI IBRD KFW, executed by Ministries.

Among his extensive experience in the financial sector, the audits of State Banks, Pension Operators and their managed funds, as well as important regulated cooperatives in the country, stand out.


Ricardo Montenegro Guillén Socio Director Despacho Carvajal

Iván Brenes Pereira

Tax Practice and Audit Partner

Professional profile

He has more than 22 years of experience providing financial external audit, tax and related services, Partner of Audit and Tax Consulting, specialist in International Accounting and Financial Reporting Standards (IAS / IFRS), International Auditing Standards (NIAs) and certificate valuator of the quality of the internal audits of the Institute of Internal Auditors and the IIA.

He has participated as a speaker of International Auditing Standards in Latin American Conferences of members of DFK International in Guatemala and Panama and to members of the firm.

Professional Experience

He has led work teams in audits of government entities, autonomous state entities, NGOs, trusts, projects and loans from international organizations at the regional level. He has also led audits of the private, industrial, and commercial sectors. He leads audits of entities in the country's insurance sector, regulated by SUGESE and banking entities created for specific purposes. He has carried out external evaluations of the quality of internal audits in the Costa Rican public sector and external verifications of the quality self-evaluations carried out by internal audits. He has carried out consultancies for the creation of IFRS-based accounting manuals for private companies, and advice and training in the implementation of IFRS and tax advisory.

Ricardo Montenegro Guillén Socio Director Despacho Carvajal

Fabián Cordero Navarro

CISA Information Technologies Partner

Professional profile

Partner of Information Technology audit and consulting, has more than 16 years of experience conducting audits and consultancies on information technology issues based on national and international standards, among which the evaluation of the application of Cobit which is a frame of reference, directed to the control and supervision of information technology. CISA, COBIT certificate.

Professional experience

He has conducted audits in government entities, autonomous institutions, state universities, ministries, state banks, stock exchanges, cooperatives, investment fund managers and others.

He has provided consulting services to important clients, among which the Office of the Comptroller General of the Republic stands out.

He directs the external and internal audit and information technology consulting work in entities regulated by CONASSIF, financial entities, pension operators and their funds, special regimes, public and private entities.

He is a professor and chair coordinator of systems auditing courses in the public accounting career at the business administration school of the University of Costa Rica, and a speaker on Information Technology Auditing.

José Antonio Carvajal Arias

Consulting and quality control partner

Professional profile

With more than 48 years of experience in the external audit and consulting sector, Mr. Carvajal Arias has excelled in important sectors of the economy, providing services to public entities, government, banks, cooperatives, solidarity and the private sector. He has been a pioneer in establishing procedures to ensure compliance with the Quality Control Standards within the firm, with the adoption in the country of the ISAs, for which he sought international allies that would allow him to have access to the latest techniques. in this matter. Currently he is a Partner in charge of the Quality Control of the firm.

Professional experience

Within his professional experience is his extensive experience in financial auditing of important public, autonomous and central government entities and state banks; and mainly a great contribution to the cooperative sector in its beginnings with the firm. He also has extensive experience in the field of consulting, mainly in matters of control procedures, definition of manuals and control policies, job profiles, various accounting services and internal auditing. He also has experience in operational audits and forensic audits in various entities.