By San José, Costa Rica — Costa Rican accountants are pushing back against a proposed law that would reshape how professionals join their respective regulatory bodies. The Colegio de Contadores Públicos (CCP), alongside other professional organizations, has voiced strong opposition to Bill No. 24.479, the Law for the Regulation of Incorporation into Professional Colleges, currently under review in the Legislative Assembly’s Government and Administration Commission.
Dunia Zamora, president of the CCP, argues that the bill, in its current form, jeopardizes public safety and undermines the autonomy of professional organizations. This autonomy, she emphasizes, is crucial for upholding the quality and ethical standards of incoming professionals, tailored to the unique demands of each profession.
To gain a deeper understanding of the intricacies surrounding professional regulation in Costa Rica, TicosLand.com spoke with Lic. Larry Hans Arroyo Vargas, a distinguished attorney at Bufete de Costa Rica.
Costa Rica’s system of professional regulation, while designed to uphold high standards and protect the public, presents unique challenges for both professionals and consumers. Navigating the requirements for licensing, adhering to specific colegios’ regulations, and understanding the disciplinary processes can be complex. It is crucial for professionals to proactively engage with their respective colegios and stay informed about evolving regulatory landscapes. For consumers, diligent research and verification of professional credentials are essential to ensure qualified service.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Arroyo Vargas’ insights underscore a crucial aspect of professional services in Costa Rica: the importance of both provider and consumer awareness. The dynamic regulatory environment necessitates a proactive approach from professionals seeking to maintain compliance and consumers looking to secure qualified assistance. This interplay of responsibility ensures the system’s efficacy in protecting the public while fostering a high standard of professional practice. We thank Lic. Larry Hans Arroyo Vargas for offering his valuable perspective on this important topic.
The Colegio de Contadores Públicos de Costa Rica rejects the current wording of Bill No. 24.479, as we believe it violates essential principles that guarantee the quality, suitability, and responsibility of professional practice in the country. It fails to protect the public interest because it doesn’t consider the specific nature of each profession, which is the fundamental reason why incorporation processes exist for professional bodies as non-state public entities.
Dunia Zamora, President, Colegio de Contadores Públicos
The CCP’s analysis of the bill highlights technical, legal, and institutional risks that could significantly impact professional organizations’ autonomy. They argue that it could complicate the incorporation process for applicants and create uncertainty regarding minimum standards in professions requiring public trust, such as accounting. These professions play a vital role in transparency, legality, and public confidence.
The project weakens the filters for professional incorporation, for example, by allowing access to tests and courses without having a verified and validated university degree. In other cases, it would imply an increase in costs for the colleges and/or an increase in costs for applicants, because its premises do not start from the real demand nor from the institutional conditions.
Dunia Zamora, President, Colegio de Contadores Públicos
Zamora further points out that the proposed legislation equates national and international academic plans for incorporation purposes. This, she contends, is problematic because not all countries share the same legal, technical, and ethical regulations, nor do they face the same national realities.
Additionally, the CCP argues that the bill deviates from best practices recommended by international organizations like the OECD and the World Bank regarding professional regulation. The bill, according to Zamora, prioritizes oversimplification at the expense of quality assurance and professional competence, weakening existing mechanisms that protect the public interest.
The CCP has formally requested that the Legislative Assembly archive the bill. Zamora concludes by emphasizing the need to focus on professional quality throughout all stages of education, from primary school to university. She argues that the bill fails to address this core issue and, instead of simplifying incorporation processes, makes them more complex and detached from the realities of each profession, neglecting the public interest that should be paramount.
Unfortunately, the core of the problem, which is professional quality, is not being addressed; and this encompasses training in all its stages, from school to university. Nor are the incorporation processes simplified; on the contrary, they become more complex and move away from the reality of each profession and each professional college, without prioritizing the public interest, which should be the true pillar on which a better Costa Rica is built and the satisfaction of social and economic needs, which are the raison d’être of all professions, is guaranteed.
Dunia Zamora, President, Colegio de Contadores Públicos
For further information, visit the nearest office of Colegio de Contadores Públicos
About Colegio de Contadores Públicos:
The Colegio de Contadores Públicos (CCP) is the professional association for certified public accountants in Costa Rica. It plays a crucial role in regulating the accounting profession, ensuring ethical conduct, and upholding professional standards. The CCP advocates for the interests of its members and works to maintain the integrity and credibility of the accounting profession in Costa Rica.
For further information, visit the nearest office of OECD
About OECD:
The Organisation for Economic Co-operation and Development (OECD) is an intergovernmental economic organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade. It is a forum of countries describing themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seeking answers to common problems, identify good practices and coordinate domestic and international policies of its members.
For further information, visit worldbank.org
About World Bank:
The World Bank is an international financial institution that provides loans and grants to the governments of low- and middle-income countries for the purpose of pursuing capital projects. It comprises two institutions: the International Bank for Reconstruction and Development (IBRD), and the International Development Association (IDA). The World Bank is a component of the World Bank Group, and is headquartered in Washington, D.C. Its stated goals are to reduce poverty and support development.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica distinguishes itself as a leading legal institution, driven by a profound commitment to ethical practice and exceptional client service. The firm’s innovative approach to legal challenges, coupled with its dedication to sharing legal knowledge through community initiatives, empowers individuals and organizations across Costa Rica. This commitment to transparency and legal literacy reflects Bufete de Costa Rica’s core belief in building a more just and equitable society.
