MINED authorizes five public accountants to practice for a five-year term

The Ministry of Education (MINED) authorized five certified public accountants to practice the profession for a five-year period, through five agreements published in La Gaceta, Official Gazette No. 189 on Thursday, October 15, 2026, in the Ministry of Education section, C.P.A. Agreements subsection, page 9871. Two of the resolutions renew expired authorizations and three enable titled professionals for the first time. The instruments bear the references Authorized Public Accountant Agreement No. 157-2026, No. 161-2026, No. 170-2026, No. 173-2026, and No. 175-2026.

The agreements are issued based on Article 3 of the Law for the Practice of Public Accounting, published in La Gaceta, Official Gazette No. 94 on April 30, 1959, and Articles 3, 5, 6, 19, 22, 25, 28, and 29 of the Regulations of the Public Accounting Profession and its Practice, as well as Ministerial Agreement No. 08-2015 of July 16, 2015. All were signed by Ily Pavell Montenegro Arostegui, head of the Legal Advisory Division of MINED, and order the original bond to be sent to the College of Public Accountants of Nicaragua for its safeguarding and custody. Each authorized person is obliged to publish their own agreement in the Official Gazette.

Two five-year renewals

• Agreement No. 157-2026: renews the authorization of Juan Rafael Ortiz Muñoz, Bachelor (ID 406-170253-0000X, perpetual number 1819) for the period from September 3, 2026, to September 2, 2031. It replaces Agreement No. 285-2021 and is backed by bond GDC-803784 from the Nicaraguan Institute of Insurance and Reinsurance (INISER).
• Agreement No. 161-2026: renews the authorization of Blanca Wendy Muller Zamora, Bachelor (ID 608-211292-0001Y, perpetual number 4764) from September 11, 2026, to September 10, 2031. The application was submitted by Francisco Ernesto Oviedo Rojas via special power of attorney, and the bond is GDC-803783.

Three first-time authorizations

• Agreement No. 170-2026: authorizes Juan Pablo Solano Sánchez, Bachelor (ID 001-230594-0006V, perpetual number 5204) from October 1, 2026, to September 30, 2031. He holds a degree in Public Accounting and Auditing from the University of the Americas (ULAM).
• Agreement No. 173-2026: authorizes Christian Evaristo Meza Leiva, Bachelor (ID 001-210177-0048D, perpetual number 5415) from October 2, 2026, to October 1, 2031. Also a graduate of ULAM.
• Agreement No. 175-2026: authorizes Jorge Luis Palacios Umaña, Bachelor (ID 566-220392-0001M, perpetual number 5334) from October 2, 2026, to October 1, 2031. He holds a degree in Public Accounting and Finance from the Hispanoamericana University.

Common Requirements and Procedures

The files include the university degree registered in the degree book of each educational institution, the copy of La Gaceta where the certification of the degree was published, the bond issued by INISER, and the certificate of active affiliation to the College of Public Accountants of Nicaragua, issued by its secretary Jack de Jesús Méndez Urbina. In the three cases of first authorization, the bonds were issued between September 30 and October 1, 2026, with numbers GDC-803805, GDC-803806, and GDC-803809.

The five-year validity of these authorizations organizes the Nicaraguan accounting market: clients and entities contracting auditing or public faith services can verify the perpetual number and the exact period of each professional in the Official Gazette, while the MINED retains the authority to renew or deny authorization at the end of each five-year period.

Source: La Gaceta, Official Gazette No. 189, Thursday, October 15, 2026, Ministry of Education section (C.P.A. Agreements), p. 9871 (official reference: Authorized Public Accountant Agreements No. 157-2026, No. 161-2026, No. 170-2026, No. 173-2026, and No. 175-2026).