External Audit Professional Service

"More than an obligation, a solution for the growth of your business."

Why hire us?

Our Advantages

ACL offers you a comprehensive and professional service through the cumulative experience of its members, developed through assisting clients in the following sectors public, private and multinationals sectors.

We use a global network of professionals with experience and knowledge of each industry in order to obtain a clear understanding of each business, with the aim of building trust and delivering added value to our clients in each service provided.

We work together with our clients to contribute ideas of  continuous improvement, taking advantage of our combined expertise in the financial, accounting, tax and corporate areas in order to benefit  the areas that maintain the companies of our clients.

Who are obliged to hire external auditors in Ecuador?

National companies of mixed economy and joint stock companies with participation of legal entities of public law or private law with social or public purpose, whose assets exceed 1 million dollars of the United States of America (US$ 1,000,000.00).
Branches of foreign companies or enterprises organized as juridical persons that have been established in Ecuador, associations formed among themselves or with national companies, provided that the assets exceed one hundred thousand United States dollars (US$ 100,000.00).
The national corporations, limited by shares and limited liability companies, whose assets exceed five hundred thousand dollars of the United States of America (US$ 500,000.00).
Companies subject to the control and surveillance of the Superintendency of Companies, Securities and Insurance are required to file consolidated balance sheets.
Public interest corporations as defined in the pertinent regulations.

Our process


Our work methodology ensures a successful and personalized process for the client.



  • We assess and respond to engagement risk.
  • We assign the technical personnel offered.
  • We establish the terms of work.



We assess risk at the account balance and error level.



  • We summarize and communicate the audit plan.
  • We conduct substantive tests and evaluate the results.
  • We review the financial statements and analyze the IT control environment.



  • Prepare the tax compliance report.
  • Issue of reports.
  • We evaluate the quality of the work.
  • We communicate provisional results.
  • We deliver the draft report for review and acceptance by the Supervisory Audit Expert.
  • We assign the technical personnel offered.
  • We establish the terms of work.



  • Meeting to review the draft report.
  • Delivery of the draft report and its products.

Looking for an expert financial consultant?

ACL is your solution. We offer coordinated, efficient, timely advice and with the best cost-benefit in the market.

Success Stories : Testimonials

"For 2019 we contracted with the ACL Company for the External audit and it was a very rewarding experience. They gave us the work in a timely and professional manner. They also provide comprehensive advice on corporate, tax and international standards. I highly recommend them."

Paola Idrovo / Pan de Azúcar

General Accountant

"Reinatex S.A.

"The service received from ACL has been very complete, with clear and accurate information. Which has been useful for the company in decision making. The recognition I give them as auditors is the knowledge that with them I can have a friend to helpin a matter of consultations and more".

Christian Sarango / Fabric Importer REINATEX

Financial Manager