An audit firm shall have a minimum of two shareholders and at least one of them must be a Certified Public Accountant. If the firm has shareholders which are not incorporated as Certified Public Accountants, the majority of the stock shall be owned by the shareholders that are incorporated as Certified Public Accountants. Foreign nationals have to have permanently resided in Costa Rica during the last five years preceding the filing of the other requirements to be a Certified Public Accountant. There has to be a reciprocity agreement between Costa Rica and the country of origin of the foreign professional, and within 2 years from his/her registration to the Association, the professional must obtain the Costa Rican nationality.
"Article 3.- To practice the profession of Certified Public Accountant, the following conditions are required: [...]
f) In the cases of foreign citizens, in addition to the above requirements, it is essential that they have resided permanently in Costa Rica, during the last five years prior to the presentation of the other requirements of this article. In addition, that between the country of their nationality and Costa Rica, there is a reciprocity agreement in force for the exercise of Public Accounting and that within the two years following their incorporation to the College, they obtain Costa Rican nationality. [...]" (Law no. 1038 for the Creation of the College of Public Accountants (08/19/1947), last amended by Law no. 9585 of 06/26/2018, Article 3 [google translation])
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"ARTICLE 7.- The Authorized Public Accountants may offer their services through legally constituted entities.
The reports and other documents must be signed by an Authorized Public Accountant, a partner of the entity.
Said entities must be registered with the College, annually renew their license, cover the corresponding fee and comply with the provisions issued by the General Board or the Board of Directors of the College.[...]" (Executive Decree no. 13606-E on Regulations of the College of Public Accountants of Costa Rica (05/05/1982), last amended by Executive Decree no. 39537 of 01/07/2016, Article 7 [google translation])
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"ANNEX N ° 1 - APPLICATION FOR REGISTRATION OF OFFICES OR SIGNATURES OF PUBLIC ACCOUNTANTS [...]
Other aspects to consider: [...]
II. At least two partners and that at least one of the partners is an Authorized Public Accountant, who must be the Legal Representative of the Public Accountants Office or Firm. In the event that the Office or Firm of Public Accountants contains non-collegiate partners, the majority share of the capital stock is owned by the collegiate partners. [...]" (College of Public Accountants of Costa Rica Guidelines for registration of public accountancy firms (MTIADD-07-2020, approved by Board of Directors decision no. 680-12-2020 of 21/12/2020), Annex 1, Point II [google translation])
Law no. 1038 for the Creation of the College of Public Accountants (08/19/1947), last amended by Law no. 9585 of 06/26/2018, Article 3
Executive Decree no. 13606-E on Regulations of the College of Public Accountants of Costa Rica (05/05/1982), last amended by Executive Decree no. 39537 of 01/07/2016, Article 7
College of Public Accountants of Costa Rica Guidelines for registration of public accountancy firms (MTIADD-07-2020, approved by Board of Directors decision no. 680-12-2020 of 21/12/2020), Annex 1, Point II 
[<a href="http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=37400&nValor3=0&strTipM=TC">Law</a>],[<a href="http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=13387&nValor3=103589&strTipM=TC">Decree</a>],[<a href="https://www.ccpa.or.cr/wp-content/uploads/Manuales/Manual%20Tr%C3%A1mite%20Inscripcion,%20actualizacion%20y%20desinscripcion%20de%20despachos%20de%20contadores%20publicos.pdf">Guidelines</a>]