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| | 3-0334-0013 | Roy Martínez Ceciliano | 22-SEP-20 | 21-SEP-24 |
| | 4-0166-0972 | Ronald Herrera Víquez | 24-AUG-21 | 23-AUG-25 |
| | 2-0424-0101 | Ana María Barrantes Sibaja | 08-JUL-21 | 07-JUL-25 |
| | 1-0752-0860 | Ana Yadira Alemán Villalobos | 15-OCT-21 | 14-OCT-25 |
| | 1-0754-0690 | Mauricio Sánchez Quesada | 18-DEC-19 | 17-DEC-23 |
| | 1-0499-0819 | Julio Cecilio Ballestero Campos | 06-OCT-21 | 05-OCT-25 |
| | 3-101-185389 | Inversiones Mailo González, S.A. profesional Mailo González Álvarez | 17-DEC-21 | 16-DEC-25 |
| | 1-1148-0199 | Laura Yenori Jara Solano | 17-MAR-22 | 16-MAR-26 |
| | 6-0288-0593 | Harold Alberto Hernández Castro | 21-JAN-22 | 20-JAN-26 |
| | 1-1292-0071 | Wendy Arroyo Corrales | 07-APR-20 | 06-APR-24 |
| | 3-108-285444 | Cortés, Suárez y Colegiados Contadores Públicos Autorizados, profesional Róger Cortés Suárez | 08-MAR-23 | 07-MAR-27 |
| | 2-0498-0021 | Lissette Ordóñez Arias | 17-FEB-20 | 16-FEB-24 |
| | 1-0537-0127 | Julio Antonio Espinoza Navarro | 18-DEC-20 | 17-DEC-24 |
| | 1-1246-0620 | Yesenia Arguedas Arce | 19-APR-21 | 18-APR-25 |
| | 3-101-378531 | DESPACHO DE CONTADORES PÚBLICOS GABELMAN Y ASOCIADOS, S.A., profesional Luis Gabelman Serrano. | 16-DEC-19 | 15-DEC-23 |