Venegas Nexia


Firm Values

  • Integrity: Safeguard our clients’ interests, always keeping in mind Venegas y Colegiados’ corporate values.
  • Objectivity: conduct critical evaluations with a questioning mind to validate the evidence obtained, while vigilant for evidence that may contradict the information provided by responsible parties.
  • Confidentiality: observe professional secrecy and safe keep the information conferred in the exercise of our profession.
  • Independence: maintain and demonstrate independence , in fact and in appearance, regarding interests that may compromise our professioinal judgement.
  • Professional Competence: Ensure on-going professional development and learning as part of our commitment to the continuous improvement of our services.

Code of Ethics

  1. Comply with the Code of Ethics of the International Federation of Accountants (IFAC).
  2. Comply with the rules, engagement directives and any other dispositions established by the Costa Rica Certified Public Accountants Board (CCPACR in Spanish)
  3. Maintain the prestige acquired in our business and expertise area, providing our clients and general interest with integrity, honesty and with the highest level of professional competence.
  4. Actively promote an ethical conduct in our working environment and in our community.
  5. Respect the confidentiality of the information that is provided to us by our clients in order to do our work.


6. Act with independence, responsibility, due care and competence during the application of our work; not allowing our professional criteria to be influenced by any circumstance other than the material facts presented to our knowledge.

7. Continuously maintain our knowledge and technical abilities up to date in order to provide the best possible service to our clients.

8. Comply with the laws of our country as well as with the norms and regulations established by the supervising entities.

9. Seek the material and professional satisfaction of our organization’s personnel by ensuring a healthy work environment throughout our company.

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