| Firm | Delegate | Country | |
| Accusys Technology | Mr Cesar Lopez | Venezuela | |
Accusys Technology
Accompanied by: | Mr Carlos Pan
Ms Silvia Pérez | Venezuela | |
| Accusys Technology | Mr Luis Goncalves | Venezuela | |
| Accusys Technology | Mr LUIS GONCALVES | Venezuela | |
| MGI Arteaga Argumedo y Asociados | Mr Gregorio Arteaaga | El Salvador | |
MGI Chavez, Ames y Cia., S.C.
Accompanied by: | Mr JOSE GUADALUPE CHAVEZ DOMINGUEZ
Ms ROCIO CASTRO ARVIZU | Mexico | |
| MGI Chile Monroy y Asociados | Mr Oscar Chile Monroy | Guatemala | |
| MGI Chile Monroy y Asociados | Mr Luis Alfredo Albizuris Aguilar | Guatemala | |
| MGI Cueva Mejia & Asociados, S. de R. | Mr David Cueva Hernandez | Honduras | |
MGI Despacho Gámez Leyva y Asociados, S.C.
Accompanied by: | Francisco Gamez Ponce
Ms Teresa Medina | Mexico | |
| MGI Guerra & Asociados | Mr Byron Guerra Villavicencio | Ecuador | |
| MGI Guerra & Asociados | Mr Juan Carlos Guerra | Ecuador | |
| MGI Hernán Espejo y Cia Ltda. | Miss Viviana Rojas | Chile | |
| MGI Hernández & Asociados CPA,S.A.P. | Mr Juan Augusto Hernandez | Costa Rica | |
MGI Jebsen & Co.
Accompanied by: | Mr Luis Uncal
Mrs Carola Uncal | Argentina | |
MGI Jebsen & Co.
Accompanied by: | Mr Martin Jebsen
Mrs Ana Maria Jebsen | Argentina | |
| MGI LT Accountant & Asociados, Asesores y Auditores | Mr Domingo Mones | Dominican Republic | |
| MGI LT Accountant & Asociados, Asesores y Auditores | Mr Alejandro Tavaréz | Dominican Republic | |
MGI LT Accountant & Asociados, Asesores y Auditores
Accompanied by: | Mr Luis Taveras
Mrs Carla Rodriguez | Dominican Republic | |
| MGI Montufar & Asociados | Mr Eduardo Montúfar Rojas | Panama | |
| MGI P&P Asociados Contadores Publicos | Mr Ricardo Ruiz.Betancourt | Venezuela | |
| MGI P&P Asociados Contadores Publicos | Mr Luis Alejandro Pedraza | Venezuela | |
| MGI P&P Asociados Contadores Publicos | Mr Miguel Paredes G. | Venezuela | |
| MGI Páez y Asociados | Mr Rosa Pińeros | Colombia | |
| MGI Pagán-Ortiz & Co. | Mr José Javier Pagán Ortiz | Puerto Rico | |
| MGI SengerWagner Auditores Independentes | Mr Cláudio Wagner | Brazil | |
| MGI Zavala Gutiérrez y Cia SC | Mr Roberto Zavala | Mexico | |
| Porras, Brown & Co | Mr Cornelio Porras | Nicaragua | |
| Porras, Brown & Co | Mr Francisco Brown | Nicaragua | |
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