Do You Need a CPA Attestation Report for Financial Transactions in Costa Rica?

Are you required to provide evidence of the source of funds, validate financial information, or comply with requirements set by banks, regulators, or third parties in Costa Rica?

At JGutierrez Auditores Consultores S.A., we have over 25 years of professional experience and full authorization from Costa Rica’s supervisory authorities. We offer CPA Attestation Reports in compliance with the International Standard on Assurance Engagements (ISAE 3000, Revised) and Circular No. 32-2022 issued by the Costa Rican Institute of Certified Public Accountants (CCPCR).

Our reports are crafted to provide credibility, transparency, and regulatory confidence, ensuring financial information can withstand third-party scrutiny.

What Is a CPA Attestation Report?

A CPA Attestation Report is an assurance engagement in which a Certified Public Accountant issues an independent and objective conclusion on specific information outside audited financial statements when such information requires professional validation.

Typical use cases include:

• Verification of the origin and legitimacy of funds or income
• Confirmation of regulatory or contractual compliance
• Validation of financial metrics or representations
• Support for banking, investment, or regulatory decisions

This engagement does not constitute an audit or a financial review, but a focused assurance service performed under internationally recognized standards.

Regulatory Framework and Professional Requirements

Under Circular No. 32-2022 (CCPCR), every attestation engagement must meet strict professional criteria, including:

• Formal Engagement Letter
  Clearly defining scope, objectives, responsibilities, and intended users, and explicitly stating that the service is neither an audit nor a review.
• Ethics, Independence, and Quality
  Full compliance with the CCPCR Code of Ethics, Law No. 1038, professional competence requirements, and documented quality management procedures.
• Management Representation Letter
  Written confirmation from the client acknowledging responsibility for the accuracy and completeness of the information provided.
• Minimum Report Structure
  Identification of the addressee, date and place of issuance, scope description, CPA’s responsibility, independence statement, professional seal, signature, insurance reference, and fiscal stamp.
• Robust Working Papers
  Complete, traceable, and well-organized documentation supporting the procedures performed and conclusions reached.

When Is a CPA Attestation Report Most Valuable?

• Banking and Financing Processes
  Independent support is required for loans, international transfers, or account openings.
• Due Diligence and Compliance Reviews
  Validation of key financial information in mergers, acquisitions, investments, or strategic alliances.
• Regulatory and AML/CFT Requirements
  Support related to Law No. 8204, SUGEF expectations, and similar compliance frameworks.
• Public or Private Procurement
  Demonstrating financial capacity and credibility in bidding processes.
• International Transactions
  Meeting financial verification requirements imposed by foreign counterparties.
• Contractual or Financial Disputes
  Providing an impartial, technical basis to support the interpretation or enforcement of financial agreements.

Our Value Proposition

By choosing JGutierrez Auditores Consultores S.A., you will benefit from:

✔️ A rigorous application of international assurance standards and local regulations
✔️ Full professional independence in accordance with Costa Rican law
✔️ Clearly articulated, defensible reports that are ready for third-party review
✔️ Complete traceability and robust evidentiary support
✔️ Ethical and strategic guidance throughout the entire process, from engagement planning to final issuance

Take Action with Confidence

When financial information must be validated with credibility, objectivity, and legal support, a CPA Attestation Report becomes a critical tool for demonstrating compliance, protecting interests, and facilitating informed decisions.

Please feel free to contact us today for a confidential, no-obligation consultation.
We’ll review your specific situation and recommend the appropriate assurance approach.

Jorge Gutiérrez Guillén, CPA
Founder & Managing Partner
JGutierrez Auditores Consultores S.A.
Audit | Accounting | Tax Advisory | Transfer Pricing | Financial & Business Consulting

Costa Rica
Office: +506 2552-5433 | Mobile / WhatsApp: +506 8811-5090
[email protected]
🌐 www.consultoresjg.com
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