Colegio de Contadores Públicos de Costa Rica
Member | Established: 1947 | Member since 1980
The CCPACR, created by the Law No. 1038 of 1947, is a mandatory professional accountancy organization regulating practitioners in the public accounting and auditing profession, which have the exclusive legal responsibility to deliver statutory audit services. These individuals are referred to as authorized public accountants. In accordance with the law, the CCPACR is empowered to carry out the following regulatory activities: (i) maintaining a registry of authorized public accountants; (ii) setting accounting and auditing standards for non-regulated companies; (iii) establishing ethical standards for authorized public accountants; (iv) implementing an investigation and discipline system for its members; (v) establishing and operating a quality assurance review system for its members; (vi) providing input into the accountancy curricula for authorized public accountants; and (vii) representing and developing the profession of authorized public accountants.
In addition to being an IFAC Member, the CCPACR is a member of the Inter-American Accounting Association and the Group of Latin American Accounting Standard Setters.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 09/2022
We welcome feedback. Please email membership@ifac.org
Status of Fulfillment by SMO
Disclaimer
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.
Contact
Moravia, San Vicente, Urbanizacion La Alondra
600m. Oeste de Romanas Ballar
San Jose
Costa Rica
Tel: 2297-0045
Fax: 2240-2467
info@ccpa.or.cr
http://www.ccpa.or.cr