College of Accountants opens disciplinary proceedings against accountant for accounting irregularities

The College of Private Accountants of Costa Rica has opened a disciplinary administrative procedure against member Santiago Alberto Campos Quesada, professional registration No. 28902, for alleged accounting and tax irregularities in the exercise of his duties as a private accountant. The formal transfer of the file was published in La Gaceta No. 211 on Friday, November 6, 2026, in the Notices section, under File No. 08-2023 (reference IN202601137484). If the charges are confirmed, the sanction could reach a suspension from the practice of the profession for up to three years.

The origin of the file and the deciding body

The Board of Directors of the College of Private Accountants of Costa Rica, through an agreement reached in ordinary session No. 4251-2023 on March 30, 2023, ordered the initiation of the disciplinary procedure and appointed a directing body for the investigation. The formal transfer was carried out according to ordinary session O.D. No. 17-2024-082023, on Monday, June 17, 2024, at ten o’clock, at the College’s Administrative Prosecutor’s Office.

The file stems from a complaint filed on January 9, 2023, by José Orlando Castro Espinoza, legal representative of Agrícola Sacuanjoche S.A. (corporate ID 3-101-749817), who had hired the member since 2017 to handle the company’s monthly accounting and its tax returns before the Tax Administration. The order is based on articles 214, 217, 218, 249, 308, and 309 of the General Law of Public Administration and articles 39 and 41 of the Political Constitution.

The directing body is composed of the following professionals:

• Arturo Baltodano Baltodano, fiscal director (ID 1-0664-0104).
• Rolan Abarca Quesada (ID 1-0756-0153).
• Luis Fernando Calderón Madrigal (ID 1-0964-0780).
• Luis Chinchilla Castro (ID 1-1125-0320).
• Luis Daniel Aguilar Vargas, alternate member (ID 2-0254-0099).

The National Bank requirement and the financial statements

According to the statement of facts in the order, on August 17, 2022, the company received a request for information from the National Bank of Costa Rica; the entity’s Compliance Unit set a deadline of September 16, 2022, to deliver the financial statements. The complainant claims that he repeatedly requested this information from the accountant and that the documents were not submitted to the bank.

The financial statements were delivered on September 23, 2022, to the firm Gutiérrez y Asociados, which compared them and determined multiple inconsistencies against the accounting records, and therefore they could not be presented to the financial entity. The order also notes that on September 30, the member charged 1,000 dollars for consulting services to that firm.

The remaining charges include alleged inconsistencies between the declared rental amounts and the contracts, rectifications before the Tax Administration’s ATV system, failure to respond to correction requests, and the alleged failure to maintain accounting records during the five years of contracting, between 2017 and October 2022.

The charges and applicable regulations

The governing body charges the member with the alleged breach of articles 04, 05, 06, 08, 10, 12, 18, 19, 20, 21, 22, and 23 of the Code of Ethics of the College of Private Accountants of Costa Rica (Law No. 1269) and its Regulations, classified as potential minor and serious breaches of professional duties and responsibilities.

If the facts are verified, the disciplinary responsibilities of articles 31, 32, and 33 paragraph 1) of the same Code could be applied, which may be sanctioned with suspension from the practice of the profession for a period of up to three years, depending on the determined severity of the breach.

Appearance, deadlines, and access to the file

The accused must appear at an oral and private hearing that will be scheduled and notified at the appropriate procedural moment, at the College’s facilities located on Calle Fallas de Desamparados. To date, the file consists of two thousand sixty folios and can be consulted Monday to Friday, from 8:00 a.m. to 5:00 p.m., at the Administrative Prosecutor’s Office, or requested via a digitally signed document to the email fiscalia@contador.co.cr.

Writings must be addressed to the governing body and bear a digital signature. Ordinary motions for revocation and appeal may be filed against the resolution, which must be submitted within twenty-four hours from the communication of the act; the appeal is resolved by the Board of Directors as the deciding body. Likewise, the accused must designate an email address for notifications within the following third business day.

The order is signed by Rocío Quirós Gómez, president of the College, and Karen Brenes Ortiz, first secretary. A previous publication of the same file appears in La Gaceta No. 197 of Monday, October 19, 2026, pages 103 and 104 (reference IN202601132973).

For users of accounting services, the case illustrates the scope of ethical control over the handling of financial information regarding banking and tax requirements: the College may initiate the process ex officio based on a client complaint and, in the case of serious breaches, suspend professional practice for up to three years, with direct effects on the continuity of the contracted advisory services.

Source: La Gaceta, No. 211 of Friday, November 6, 2026, Notices section, pp. 70-72 (official reference: IN202601137484).