Our Culture and Standards
MAKES US UNIQUE
Our partners at ARTL spend a great deal of time understanding the business and needs of our clients. Our service is personalized and close, with the aim of exceeding your expectations and being effective in your requirements.
All our work is backed by a high level of service, which is based on our values of commitment and customer service, which is carried out by a highly qualified professional team and under national and international standards that we implement in our processes.
ARTL Chile Auditores is a member firm of Nexia International, which allows us to respond to our clients globally.
Each of the Audit, Tax and Consulting services we offer are led by our partners and managers, who have extensive experience, several with more than 25 years in business of all categories, nationally and internationally.
Our professionals constantly participate in trainings and workshops, which provide them with updated knowledge, to optimally respond to the needs of our clients. Based on our codes of ethics, independence and risk containment, added to a standard of excellent service, we have achieved a remarkable position in the business world, also being recognized as opinion leaders.
LUIS LANDA
Managing Partner
luis.landa@artl.cl
MBA, University of Chile. Auditor Accountant, University of Santiago de Chile. Master in Tax Law, Universidad de Chile. Certified in IFRS standards by ICAEW (UK). He has more than 30 years of experience, of which 11 he served as a partner in Ernst & Young, and since 2002 he has been the main partner of our firm.
In the academic field, he has been a professor for 10 years at the University of Los Andes (Faculty of Engineering), 2 years at the University of Santiago and 1 year at the School of Auditing Accountants. In addition, he has been a rapporteur for IFRS seminars and various other matters related to the profession.
In his vast career, he was responsible for carrying out numerous Audits of Financial Statements, both for national and foreign clients and for different economic areas. In addition, he has been in charge of other types of work such as Due Diligence, expert reports and company valuation.
Some of the companies he has attended are: Unifrutti Traders Ltda., AFP Planvital SA, Minera Las Cenizas, Constructora Pocuro SA, CCAF Los Andes, Comercial Fashion's Park, Manufacturas Trial SA, Viña Emiliana., Hoteles de Chile SA, Bauza Export Ltda. ., Codelco, Viña Casa Donoso, among others.
He participates in the Board of External Auditors of Chile and has been a member of the Auditing Standards Commission of the Chilean Association of Accountants A.G
ANGÉLICA LEON
Partner
angelica.leon@artl.cl
Post-Graduate in Computational Auditing, Universidad de Chile. Public Accountant and Auditor, University of Santiago de Chile. He has more than 25 years of experience in the profession.
Member of the Chilean Auditing Standards Commission. Partner of the Audit Division, linked since 2003. She worked for 17 years at Ernst & Young (Chile) in the Audit division. Former assistant professor at the University of Chile in the Chair of Financial Auditing.
Author of Specialized Publications "Forensic Accounting" (May 2010, UK). Rapporteur on IFRS Seminars for company clients. During his career he has participated in Audit processes, business consultancies, restructuring and mergers of companies, Due Diligence and risk analysis.
The clients served include companies from various industrial groups dedicated to a wide range of activities such as: Miele Electrodomésticos Ltda., Tersainox, UTC Overseas, Nilfisk Advance S.A, RCL Sudamericana, Forestal del Sur, Copefrut S.A, among others. He is in charge of the International Desk Division, serving the referred clients of the international firm, as well as those international clients with headquarters and headquarters abroad.
FERNANDO LANDA
Partner
fernando.landa@artl.cl
Accountant Auditor, audit partner. He developed his professional career at the American firm International Trade Resources, working in cost accounting consultancies with clients in Thailand, China, Canada, Europe and Latin America. He worked as a partner of International clients in matters of Audit, Outsourcing, Taxes, Payroll and Transfer Pricing. It has issued reports under IFRS, US GAAP and local GAAP standards.
He has worked in risk assessment and on agreed procedures for local and international companies, including the USA. and Europe.
His extensive experience has allowed him to provide advice to local and foreign clients in the areas of auditing and advice. The clients to whom Fernando has provided services include companies from various industrial groups dedicated to a wide range of activities including construction, technology, manufacturing, distribution and other services, among which are Codelco Chile, Exportadora Unifrutti Traders, Agrosuper , Under Armor, among others.
He has been part of the group of IFRS leaders for RSM International.
JOSÉ NAVARRETE
Partner
jose.navarrete@artla.cl
Auditor Accountant, Universidad de Concepción and Commercial Engineer, Universidad del Bío Bio.
Accredits more than 20 years in External Audit acquired at Langton Clarke, KPMG and Grant Thornton Firms. Additionally, it accredits 6 years of experience in Internal Audit (CMPC Companies). Accredits more than 10 years of teaching in Auditing and accounting at the Universities of Bío Bío and Concepción. Diploma in International Financial Reporting Standards (IFRS), Universidad del Desarrollo (2011). Tax Management Diploma, Legal Publishing (2013).
He has participated in Audit and advisory processes for clients from various sectors of the economy, among which are: SMB Factoring, Factoring Creation, Factoriza, FIP Ariston Cima, FIP Marbella, CIC Companies, Cementos Bío Bío, Sudamericana de Vapores, Laboratorios Garden House, Bosques Arauco, Caffarena, Cementos La Unión, Termomecánica Chile, Loginsa, Empresas Coipsa, Daewoo Bus Mercosur SA, Agrocomercial Codigua SPA, among others.
JOSÉ LUIS MUÑOZ
Partner
jose.munoz@artl.cl
Public Accountant and Auditor, Universidad de Talca. He has more than 18 years of professional experience. He previously belonged to Ernst & Young for more than 10 years, 7 of them as Audit Manager, being certified in IFRS standards by this firm.
He has participated in numerous Audit projects for large clients such as: Chilectra SA, O'Higgins SADP, SCM El Abra, Codelco Chile, Paz Corp, Enami, Constructora FPY, Punta del Cobre SA, Cemento Polpaico, Champion, Grupo Traverso, ANFP , Isapre Óptima, among others. Has carried out Financial Statements Audits (Chile GAAP, US GAAP, IFRS), evaluations of internal control and SOX Section 404.
He has participated in various convergence projects for IFRS such as Enami, Cementos Polpaico, Agrocommerce and ANFP. In addition, he has participated in various IFRS courses delivered to clients, such as: Electroandina, Empresa Nacional de Minería, Enjoy, Grupo Claro, Grupo Consorcio, Transvip, among others.
MIGUEL RIVERA REYES
Partner
miguel.riverareyes@artl.cl
Postgraduate in Tax Legislation University of Santiago de Chile, Postgraduate in Auditing
Computational, University of Chile. Auditor Accountant, Universidad Metropolitana de Santiago. He has more than 30 years of experience in the profession, Previously he worked in Ernst & Young (Chile), During his career, he has worked in Banks, Superintendency of Security, AFP Cuprum and Open Stock Companies, corresponding to direct and supervise the teams in the area accounting, tax, financial reporting, management and skills in accounting standards IFRS, US Gaap. Additionally, he has been responsible for the implementation and management of RP computer information systems (Microsoft Dynamics, FIN700, Softland, etc.).
He has participated in processes of accounting consulting, business consulting, restructuring and mergers of companies. Clients served at BPO include companies from various industrial groups dedicated to a wide range of activities, both national and international clients with headquarters and parent companies abroad.
JONATHAN ORTÍZ
Manager
jonathan.ortiz@artl.cl
Auditor Accountant, University of the Americas. He has more than 10 years of experience in External and Internal Auditing. He has continuously worked with clients with global operations, allowing him to better understand the delivery of high-quality service. Throughout his career he has participated in audits of telecommunications, forestry, mining products and services companies, among other areas, which provides significant knowledge about the Industries. He has worked with clients who trade their shares on the Stock Exchange, among them the following can be highlighted: Curauma S.A., Viña Emiliana S.A., Viconto S.A., Concha y Toro S.A., among others. He has also participated in audits and consultancies for Corporación Universidad Alberto Hurtado, Minera las Cenizas, ANFP, Arrow, DVP S.A, Grupo Patio, Fashion’s Park, among others.
GONZALO AYALA
Manager
gonzalo.ayala@artl.cl
Auditor Accountant, Universidad Católica Raúl Silva Henríquez. Diploma in IFRS, Universidad Diego Portales. Diploma in Tax Management, Universidad Santo Tomás. Previously and for 9 years he belonged to Deloitte (Chile) and worked in the Audit division.
He has participated in various training seminars in the financial, risk and international regulations fields. He has been rapporteur for IFRS talks and Audit methodology for both clients and internal staff of the organization.
Some of the companies he has attended are: Compañía Minera del Pacifico SA, Grupo de Empresas Ariztía, Grupo de Empresas Finning CAT, Grupo de Empresas GTD Manquehue, Mitsui Auto Finance Ltda., Autopista del Aconcagua SA, Autopista del Itata SA, Grupo WPP , Editorial Santillana SA, Editorial Océano SA, Vigatec SA, Unísono Chile SA, Editorial Océano, Editorial Santillana, among others.
DAGOBERTO BERROCAL
Manager
dagoberto.berrocal@artla.cl
Master in International Financial Reporting Standards (IFRS), University of Brussels (2014). Tax Management Diploma, University of Chile (2013). Diploma in Tax Reform, Legal Publishing (2015). Auditor Accountant, University of Concepción. Commercial Engineer, Universidad del Bío Bio.
Accredits more than 10 years in External Audit acquired in the Firms Langton Clarke, KPMG, Grant Thornton and RSM in Chile. Additionally, it accredits 5 years of experience in Internal Audit (ARAUCO Companies). Accredits more than 5 years of teaching in Auditing and accounting at the Universities of Bío, Concepción and Development.
He has participated in Audit processes for clients from various sectors of the economy, among which are: Universidad del Desarrollo, Constructora Nova, Instituto de Investigación Agropecuaria (INIA) Directorate of Prevision of Carabineros (Dipreca), Universidad de Chile, Yeasts Collico SA, Universidad Austral de Chile, Compañía CIC SA, Cementos Bío SA, Sudamericana de Vapores SA, Bosques Arauco SA, Cementos La Unión SA, Termomecánica Chile SA, Constructora Galilea, Procesadora de Maderas Los Ángeles SA, Empresas Loginsa SA, San José Farms SA, Empresas Codigua, among others.
He has advised clients such as San José Farms S.A. in IFRS convergence. and affiliates, Inversiones AVA S.A. and affiliates, Instituto de Investigación Agropecuaria (INIA), Empresas Loginsa S.A., Levaduras Collico S.A, Constructora CMG Ltda., Mc Larens Young Chile Ltda., Empresas Curimapu, Constructora Don Pedro, Daewoo Bus Mercosur, Viña Carta Vieja S.A., among others.
MÓNICA DONOSO
Manager
monica.donoso@artla.cl
Accountant Auditor, graduated from the University of Concepción. Diploma in Business Administration and Management, Universidad del Desarrollo (2014).
Accredits more than seven years in external audit in the KPMG, Grant Thornton and RSM Firms in Chile.
He has participated in auditing and consulting processes for clients from various sectors of the economy, among which are: Codelco, Universidad Academia Humanismo Cristiano, Universidad del Desarrollo, Ipsos, SASIPA, Ingelog, Delisur SA, Grupo Foresa, Fanaloza, Fesub, Coipsa companies, CIC companies, etc.
LUIS FLORES
Manager
luis.flores@artl.cl
Public Accountant and Auditor, Universidad de Talca. He has more than 18 years of experience in Auditing, 10 of which he was at Ernst & Young where he held various positions. During this period of time, he has gained experience in different industries.
He has continuously worked with clients with global operations, allowing him to better understand the delivery of high-quality service. Throughout his career he has participated in audits of companies regulated by the Superintendency of Securities and Insurance such as Viñedos Emiliana S.A. and other companies such as CFC Capital S.A, Frutícola Viconto S.A, Reifschneider S.A, Among others.
VÍCTOR BOBADILLA
Manager
victor.bobadilla@artl.cl
Auditor Accountant, with a Postgraduate Degree in Tax Legislation from the University of Santiago, and Master in Tax Management from the University of Santiago. Some of the functions he currently performs are tax compliance, preparation of annual and monthly tax returns, periodic and special reviews, sworn statements, development of reports of different customer inquiries, calculation of deferred taxes, tax diagnoses, Due Dilligence and processes of mergers and divisions, among other functions of the position.
Some of the clients in which he has developed his professional work are: Minera Las Cenizas S.A, Moly-Corp, Farmacias de similars Chile S.A, Asyta, Exportadora La invernada SpA, Avnet Chile S.A, among others.
JHONNY HUERTA
Manager
jhonny.huerta@artl.cl
Public Accountant, Graduated from the University of Zulia in Venezuela. He has more than 10 years of experience in the area of Risk, Control, Corporate Governance.
He served as National Manager of Risk Services at RSM Venezuela. He is a member of the Risk Services Committee for RSM Latin America. He has participated in several Risk conferences at RSM US LLP, held in Chicago, IL and at RSM Latin America conferences.
Active collaborator in the Audit area with the use of the CASEWARE tool.
He has participated in internal audit commitments, ERM, SOX for companies such as Petróleos de Venezuela SA, Chevron, Shell, BP, Jarden, Arysta, CODELCO, EFE, international commitments of joint ventures in El Salvador, Belize, San Cristobal & Nieves, Dominica , Grenada, in investment management, production potentials, payroll, purchasing cycle, Human Resources, operating cycles, Critical Control Point Analysis (HACCP), among others.
PAMELA BARRAZA
Manager
pamela.barraza@artl.cl
Public Accountant and Auditor, Universidad Tecnológica de Chile, has more than 8 years of professional experience, Diploma in Taxation from the Universidad de Chile and Diploma in Investigation and Detection of Fraud, Universidad de Chile, She was in charge of KPMG Auditores Chile.
He has participated in numerous consulting and implementation projects, being part of management and Head Renting teams, reaching the position of Head of Accounting for transnational clients. Some of the clients that have participated are, Fernando Mayer, Sony, Unifrutti, NIT Chile S.A., Bureau y Cias, Penta, Fundación integra, Corporación Cultural de las Condes, among others.
In charge of Financial Audits, Due Diligence and agreed procedures requested by the different clients and items.