Manuel Cervantes y Asociados, Sociedad Civil

Manuel Cervantes y Asociados, Sociedad Civil

12 Street "A" 22-45 zone 11 Guatemala Guatemala


We are experts in auditing and consulting in Central America

Our firm was founded in Guatemala in 1978, we have developed as experts in auditing and consulting in the Central American region, basing our work on: innovation, quality, consistency and excellence. We have understood that each of our clients is unique and the particular knowledge that our work team develops of each one of them is the fundamental basis for the provision of our services.

Our portfolio of satisfied clients carry out activities in different fields of industry, commerce, social development and government.

Professionals with a strategic vision, committed to their work and to you.

Our partners are professionals with extensive experience in the field of External Audit and Consulting, identified with the quality and responsibility in the relationship that is born with each of our clients. They have a long-term strategic vision, which is why they are directly involved in each of the contracted tasks and assignments. Promoting with the work team the highest ethical standards in the execution of our work as independent professionals.


Lic. Manuel Cervantes
Managing Partner
Lic. Victor Hugo Gonzalez Corominal
Partner in charge of Quality Control
Lic. Jonathan Lima
General Managing Partner
Lic. Roni Pérez
Audit Managing Partner


The most valuable resource is our professional staff with extensive experience in the services we offer.

Team Profile:

Through its Partners, Managers, staff and administrative personnel, Manuel Cervantes y Asociados, SC, has more than 100 years of experience in auditing and consulting. The firm’s clients include industrial, commercial, construction, food, pharmaceutical, financial companies, etc., non-governmental organizations (NGOs), government institutions, cooperatives, international organizations, foundations, projects and programs. all types.

The main strength of the firm is in external auditing, in charge of a team of public accountants, in addition to a multidisciplinary team of associated consultants. The firm has more than three decades of providing auditing and consulting services, which allows it to offer personalized and value-added services to each of its clients.


Firm Staff:

Our entire human team develops and makes a career within the firm; to maintain the knowledge that is needed in order to better serve our customers. Due to the fact that our quality standards are high and strict, we have been very careful in the selection of our collaborators, as well as in the training that we provide them, which is in charge of professionals with experience in the services that we offer, who have already been at the firm for many years.

The team of professionals is in a permanent process of internal and external training, to ensure that they have the necessary knowledge to offer high quality services. The focus of the training we provide is not only the professional field, but also extends to principles and values.

The firm Manuel Cervantes y Asociados, SC, was founded with the idea of ​​offering a superior service. With this constant objective over the years, it has allowed us not only to become one of the leading firms in our field, but also one of the most reliable firms of auditors and consultants. All in favor of our clients and always offering our unique mix of personalized service, experience, competence, strategic and creative thinking.

Among our clients, whom we have served for many years consecutively, we have:

  • Within the corporate sector
  • In the non-profit sector
  • Government entities
  • Embassies and international cooperation organizations

Audit of financial statements

It is the independent examination of the financial statements of an entity with the main objective of issuing an opinion on whether said financial statements fairly present the financial situation, the results of operations and the cash flows, in accordance with International Financial Reporting Standards. The examination is carried out based on International Auditing Standards, promulgated by IFAC (The International Federation of Auditors).

As part of the external audit, internal control risks are evaluated and a report is issued that identifies findings, risks and proposes recommendations. This report adds value to the organization, because it is very useful for decision making and for identifying actions to take to strengthen institutional capacity.

We are specialists in:

  • Audit of Financial Statements for profit entities, both local and international
  • Special audit of non-profit entities (Associations, Foundations, Chambers, Institutes, NGOs, etc.)
  • Special project audit
  • Audit of development projects in general
  • Forensic audit
  • Limited review of financial statements
  • Compilation of financial statements
  • Audit according to previously agreed procedures
  • Audit of key processes
  • Internal audit and comptroller outsourcing
  • Limited review of financial statements
  • Compilation of financial statements
  • Audit according to previously agreed procedures
  • Audit of key processes
  • Internal audit and comptroller outsourcing



Email Address:

Telephone#: PBX (502) 2473-8299

Fax: 2473-8099


Firm’s contact email address:

Contact Us.

71-75 Shelton Street,
Covent Garden, London WC2H 9JQ

Moores Rowland

The firm is ranked among the top world’s largest accounting firms which provide audit, tax, business advisory, legal services, regulations and customs, corporate governance services, outsourcing services and Human resources to support business activities on a global scale.