Rafael Carballo L.
Partner | Audit & Assurance | BDO Costa Rica
Financial audits | Financial statements reviews | Compilation of financial statements | Agreed-upon procedures
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Executive Summary
Rafael Carballo L. is an Audit Partner at BDO Costa Rica. With over 15 years of professional experience, he has developed a strong background in financial statement audits under IFRS and US GAAP, providing services to companies in both Costa Rica and the United States.
Throughout his career, Rafael has led audits for financial and regulated entities in Costa Rica, as well as for companies in the agriculture, commerce, hospitality, services, and food industries.
Between 2022 and 2024, he participated in BDO's international mobility program, joining BDO USA in the Miami and Fort Lauderdale offices, where he worked in the audit division for 18 months. This international experience further strengthened his command of AICPA and PCAOB standards, giving him a global perspective and a deep understanding of audit best practices.
Rafael holds a bachelor’s degree in public accounting from the University of Costa Rica and is a Certified Public Accountant registered with the College of Public Accountants of Costa Rica. He has also completed specialized training programs in auditing under IFRS, US GAAP, AICPA, and PCAOB, delivered by BDO USA.
Throughout his career, Rafael has led audits for financial and regulated entities in Costa Rica, as well as for companies in the agriculture, commerce, hospitality, services, and food industries.
Between 2022 and 2024, he participated in BDO's international mobility program, joining BDO USA in the Miami and Fort Lauderdale offices, where he worked in the audit division for 18 months. This international experience further strengthened his command of AICPA and PCAOB standards, giving him a global perspective and a deep understanding of audit best practices.
Rafael holds a bachelor’s degree in public accounting from the University of Costa Rica and is a Certified Public Accountant registered with the College of Public Accountants of Costa Rica. He has also completed specialized training programs in auditing under IFRS, US GAAP, AICPA, and PCAOB, delivered by BDO USA.