Leading firm in the field of audit, consulting, and accounting services.
We are motivated to offer specialized solutions with a focus on continuous improvement.
Practice Area
Apen & Associates, leaders in audit and consulting, committed to excellence and continuous improvement.
Your strategic partner in accounting.

About us
Apen & Associates, Auditors and Consultants, is a leading firm in audit, consulting, and accounting services. We stand out for our commitment to excellence and continuous improvement, offering specialized solutions tailored to our clients' needs.

Mission
To direct our efforts, experience, and professional expertise toward helping our clients become more competitive, profitable, and continuously improving their growth in the global business market.

Vision
To provide high-quality and prestigious professional services that meet and exceed the needs and expectations of our clients, creating a level of comprehensive development for both our clients and each member of our professional team.

Values
Our values are the foundation of our commitment to excellence and continuous improvement: Integrity, trust, objectivity, competence, and confidentiality.

International Representation
Apen & Asociados, Auditors and Consultants, is part of the IECnet network of firms based in France.
IECnet is a global network of accounting firms, auditors, and tax consultants, with over 70 selected member firms located in 60 countries across 5 continents, speaking 30 languages, and employing more than 2,000 staff and 400 partners. IECnet is evolving with global business in mind. Each member firm is a separate legal entity, qualified and operating under the laws and regulations of its own country.
IECnet ranked 30th in the 2024 International Accounting Bulletin World Survey with a turnover of $200 million and has been a member of the Forum of Firms since 2009. The Forum of Firms (FoF) is an independent association of international networks of firms that perform transnational audits. The Forum's objective is to promote consistent and high-quality standards of financial reporting and auditing practices worldwide, bringing together firms that conduct transnational audits and involving them more closely with the activities of the International Federation of Accountants (IFAC) in audit and other assurance-related areas. https://iecnet.net.
How Can We Help?
Our team
Lic. Marlon Alexánder Apen Fernández
• Certified Public Accountant and Auditor, member of the Guatemalan Association of Certified Public Accountants and Auditors, with CPA No. 6011.
• Active member and associate of the Guatemalan Institute of Certified Public Accountants and Auditors (IGCPA) with associate code No. 3456.
• Member of the Institute of Internal Auditors of Guatemala with associate code No. 3325059.
• Master's degree in Financial Management.
• Strong knowledge in tax regulations, international accounting and auditing standards, internal control, risk management systems, regulations for the regulated financial sector, among other standards.
Lic. Rocío Solís
• Business Administrator with a specialization in service engineering, quality control, and operations management.
• Postgraduate degree in Human Resources Master's.
• Strong knowledge of labor and commercial laws.
• Human talent management.
• Debt collection and portfolio recovery management.
• Design and implementation of administrative and operational processes and policies.

Practice Area
Our services

Auditing and assurance services
Our team offers a wide range of innovative, high-quality solutions to our clients to improve their financial control and regulatory reporting, while increasing shareholder value in a cost-effective manner.

Tax and fiscal advisory services
Our goal is to help our clients make the right tax and fiscal decisions, and support them in being prepared for the tax challenges they face within the regulatory framework of Guatemalan laws.

Consulting and advisory services
We support our clients in working efficiently and effectively to build and strengthen institutions with efficiency, innovation, growth projection, profitability, risk management, regulatory compliance, and maximizing the potential of their human talent.

Human talent management
We support our clients in selecting and recruiting professionals in a personalized way as a solution for human capital investment, while elevating the level of human capital management in companies through its administration.

Special services
We offer our clients advisory services in restructurings, cost analysis and optimization, budget preparation, internal auditing services, support in the implementation of internal control systems, and in matters of anti-money laundering, due diligence, financial analysis, among other special services.


Let’s meet, we promise to help you.
Our team is 100% trained to provide solutions to your requirements.
