MINED authorizes new public accountants and renews five-year terms in Nicaragua

The Ministry of Education (MINED) published in La Gaceta, Official Gazette No. 172 of Tuesday, September 22, 2026, thirteen Certified Public Accountant agreements that renew five-year terms and grant two initial authorizations for five years. The agreements, signed by Ily Pavell Montenegro Arostegui, head of the Legal Advisory Division of MINED, enable the professionals to practice public accounting and sign audit reports until 2031. The series appears in the Ministry of Education section, starting on page 9222.

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 of April 30, 1959, and Articles 3, 5, 6, 19, 22, 25, 28, and 29 of the Regulations for the Public Accounting Profession and its Practice, as well as Ministerial Agreement No. 08-2015 of July 16, 2015.

Each resolution follows the same structure: it authorizes professional practice, orders the original bond to be sent to the College of Public Accountants of Nicaragua for its safeguarding and custody, obliges the accountant to publish the agreement in La Gaceta, and closes with the formula “copy, notify, and file.” The files are supported by certifications from the College of Public Accountants of Nicaragua—signed by Jack de Jesús Méndez Urbina or Claudia Ivette García Aragón—bonds from the Nicaraguan Institute of Insurance and Reinsurance (INISER), and university degrees.

Five-year renewals

Eleven of the agreements renew previous authorizations for five more years. Ten correspond to individual professionals:

• Carlos Ramón Solano Duarte (Perpetual No. 2269), from February 12, 2024, to February 11, 2029, Agreement No. 019-2024 (Reg. 2026-827).
• José Ramón Solano Roses (1770), from July 28, 2026, to July 27, 2031, Agreement No. 136-2026 (Reg. 2026-828).
• Francisco José Huembes (1568), from July 10, 2026, to July 9, 2031, Agreement No. 123-2026 (Reg. 2026-836).
• Yader Heradio Sevilla Vargas (3218), from August 17, 2026, to August 16, 2031, Agreement No. 143-2026 (Reg. 2026-850).
• Nadir Antonio Mercado Morales (1681), from August 24, 2026, to August 23, 2031, Agreement No. 149-2026 (Reg. 2026-851).
• Yorlene Azucena Salablanca Corea (4206), from August 20, 2026, to August 19, 2031, Agreement No. 147-2026 (Reg. 2026-859).
• Marlen del Socorro Urbina Sevilla (4775), from August 20, 2026, to August 19, 2031, Agreement No. 146-2026 (Reg. 2026-860).
• Fabio José Goussen Guevara (992), from August 27, 2026, to August 26, 2031, Agreement No. 151-2026 (Reg. 2026-869).
• Óscar Danilo Miranda Trujillo (4094), from August 21, 2026, to August 20, 2031, Agreement No. 148-2026 (Reg. 2026-870).
• Osmin Gabriel Téllez González (4785), from July 15, 2026, to July 14, 2031, Agreement No. 129-2026 (Reg. 2026-871).

First authorizations for five years

Two professionals receive their first authorization to practice the profession:

• Deyvi Isaac Gutiérrez Sánchez (Perpetual No. 4956), from August 14, 2026, to August 13, 2031, Agreement No. 141-2026 (Reg. 2026-843); provided a degree in Public Accounting and Finance from the Universidad Nacional Autónoma de Nicaragua, Managua (2019) and bond GDC-803775 from INISER.
• Reyna Argentina Delgado López (5301), from July 23, 2026, to July 22, 2031, Agreement No. 139-2026 (Reg. 2026-872); presented a degree from the Universidad Ciencias Comerciales (2003) and bond GDC-3000025.

Audit firms and individual backing

Agreement No. 120-2026 (Reg. 2026-873) renews the five-year term of the company BDO Nicaragua, Sociedad Anónima (RUC J0910000231009), domiciled in Managua, from June 29, 2026, to June 28, 2031. The resolution establishes that every intervention by the firm must be backed by the individual signature of the authorized public accountant Samuel Dodanys Borge García, authorized via Agreement No. 131-2023 with validity until May 9, 2028.

Publication in La Gaceta is the requirement that gives legal validity to each authorization: the agreements expressly obligate the accountant to publish the resolution in the Official Gazette. This series affects audit firms, companies that contract audit reports, and professionals who must renew their five-year term every five years to continue signing financial statements.

Source: La Gaceta, Official Gazette No. 172, Tuesday, September 22, 2026, Ministry of Education section, p. 9222 (official reference: Agreement C.P.A. No. 136-2026, Reg. 2026-828).