Audit Firm: Groups made up of two or more Public Accounting professionals that offer a variety of services, such as: audits, tax advice, outsourcing accounting, consultancies, etc.
"Members and auditing firms will clearly indicate to their clients the scope of their work and the inherent limitations, trying to provide the best service without prejudice to their independence and professional dignity" Article No. 18 Decree 19-93 Organic Law COHPUCP
See Catalog Auditing Firms Tegucigalpa- 2020