About Us

The accumulated experience throughout the years is a product of the personalized effort that everyone offers and each person that takes part in the different areas of the Firm to provide the highest quality in the services that we offer and add value to benefit our clients; as well as provide other related professional services, which we achieve and guarantee relying on professionals with experience in each of the areas.

We serve large national and international companies, as well as public entities, non-governmental organizations, medium-size companies and small fast-growing companies.


In 1978, Mario Leonel Velasco Lopez started a company dedicated to external accounting, named OFICSA, Inc. Due to the needs of our clients, in 1988, the Firm Velasco Lopez & Associates, CPA was founded with the purpose of offering Auditing, Systematic Accounting, Legal and Fiscal Consulting and Financial and Managerial Consulting.

The professional journey of its founder, Mario Leonel Velasco Lopez, consists of more than 29 years of experience, which allowed the beginning of the Auditing and Fiscal Consulting services. This is used as a tool with which the General Management obtains a global vision of the business in situations that require an external view. Due to the rapid growth of the Firm, in 1994, it was necessary to form the Auditing Division.

In 1996, the Fiscal and Legal Division was created, which was head by Victor Emilio Sarat Garcia, and as a partner of the Firm, the name was changed to VELASCO, SARAT & ASSOCIATES, S. C. Victor Emilio Sarat has a professional career of 23 years. Furthermore, the Computer Division was head by Leonel Velasco.

VELASCO, SARAT & ASSOCIATES, S. C. – Firm Member of KRESTON INTERNATIONAL, currently has three partners who are specialized in the areas of the profession which is of vital importance to our clients, derived from this specialization we have considered appropriate to have the Divisions in the Firm, that allow us to tend to their needs.


VELASCO, SARAT & ASSOCIATES, S. C. – KRESTON INTERNATIONAL provides professional services of quality to our clients, considering our mission.

“Provide services to our clients with professional personnel and together we’ll achieve quality”

As a Firm, we are interested in contributing with the business community of the country through high quality behavior in our service and transparent ethics that are a sure reference in the profession and serve as a base for our excellent reputation in the market. Our vision is:

“Be the best firm that provides personalized professional services.”


Our professional personnel has been selected after a careful process and the partners, as well as the professional personnel, bring together the standards established by the profession to be able to compete at an international level as well, with training obtained in Guatemala and abroad. We provide educational programs that include a minimum of annual hours of participation in educational programs specially prepared for each of the different levels: accounting, auditing, fiscal, financial, and information technology topics.


On July 12, 2007, we became a part of Kreston International, a World-Wide Firm of Auditors, Independent Accountants and Business Consultants. Founded in 1971, the central office is located in Chelmsford, England. It has 500 offices with 15,000 professionals allocated in 70 countries in Europe, America, Asia, Africa, and Oceania. Kreston International is positioned as one of the 16 biggest Associations of Auditors, Independent Accountants, and Business Associates around the world. With this integration, we consolidate our international and national position.