Independent Certified Public Accountant

Registered Certified Public Accountant

In fact, they all must be Certified

AND Registered:

In Venezuela, all Public Accountants

are Certified (have a university
degree)

AND

Registered (“Colegiados”),

BUT

not all are independent:

In order to practise their profession,

in addition to having a

university degree, they MUST

be registered with the

Public Accountants’ Association

(Colegio de Contadores Públicos) at

their respective city of residence

(“colegiados”).

“Independiente” means that he/she

is not an employee of his client

[although he/she may be an employee of

an Accountant Firm,

which is usually the case].

Hope this will be of help.

Saludos desde Caracas.

Manuel