MINED renews license of public accountant Leyla Morán Moreira for five years

The Ministry of Education (MINED) renewed for a five-year period the authorization of Leyla Massiel Morán Moreira, Bachelor, to practice the profession of authorized public accountant, through the Authorized Public Accountant Agreement No. 174-2026. The decision was published in La Gaceta, Official Gazette No. 191 on Monday, October 19, 2026, with the reference Reg. 2026-995 - M. 47408051, on page 10109.

The agreement was issued in Managua on October 2, 2026, and bears the signature of Ily Pavell Montenegro Arostegui, head of the Legal Advisory Division of MINED. The text invokes Article 3 of the Law for the Practice of Public Accounting, published in La Gaceta No. 94 on April 30, 1959, as well as Articles 3, 5, 6, 19, 22, 25, 28, and 29 of the Regulations of the Public Accountant Profession and its Practice and Ministerial Agreement No. 08-2015 of July 16, 2015.

Validity of the new five-year period

The first article of the agreement authorizes the “Five-Year Renewal” in favor of Morán Moreira, Bachelor, identified with citizen identity card number 001-250179-0021W, for the practice of the profession of authorized public accountant.

• Start of the new period: September 2, 2026.
• Expiration of the period: October 1, 2031.
• Duration: five years, in accordance with the five-year regime of the profession.

The previous period had concluded on August 31, 2026, as stated in the agreement itself, which cites the Authorized Public Accountant Agreement No. 280-2021, signed on September 1, 2021, by the then director of Legal Advisory of MINED, Ily Pavell Montenegro Arostegui.

File supporting documents

The first recital of the agreement details the documentation that the applicant presented to the Legal Advisory Division of MINED to support her renewal request:

• The Authorized Public Accountant Agreement No. 280-2021, which authorized the previous five-year period.
• The Public Accountant Bond Number GDC-803800, issued by the Nicaraguan Institute of Insurance and Reinsurance (INISER) on October 1, 2026.
• The certificate from the College of Public Accountants of Nicaragua, issued on September 17, 2026.

The second recital indicates that, according to the certificate issued by Jack de Jesús Méndez Urbina, Bachelor, secretary of the Board of Directors of the College of Public Accountants of Nicaragua, the applicant proved to be an active member of that guild with Perpetual Number 1946. Consequently, MINED concluded that the professional is a depository of public faith and that her situation conforms to legal precepts, moral solvency, academic capacity, and the corresponding professional practice.

Procedure before the College and official publication

The second article of the agreement orders the original public accountant’s bond to be sent to the College of Public Accountants of Nicaragua for its safeguarding and custody. The third article, meanwhile, obligates the authorized public accountant to publish the agreement itself in the Official Gazette La Gaceta, a requirement that was fulfilled with the insertion in edition No. 191 on October 19, 2026. The fourth article provides for the copying, notification, and archiving of the file.

The renewal appears in the summary of that edition under the heading “C.P.A. Agreement” of the Ministry of Education, with a value of C$ 190.00 for the publication, in a 100-page issue with a circulation of 530 copies.

Impact for clients and employers

The authorization enables Morán Moreira to continue signing audit reports, financial statements, and actions inherent to accounting public faith for the next five years, providing certainty to clients, companies, and employers who rely on their signature for procedures before public and private entities. The continuity of the professional registration and the current bond are the conditions that sustain this authorization before the College of Public Accountants of Nicaragua.

Source: La Gaceta, Official Gazette No. 191, October 19, 2026, Ministry of Education section, p. 10109 (official reference: Reg. 2026-995 - M. 47408051; Authorized Public Accountant Agreement No. 174-2026).