Best Accounting & Auditing Lawyers in Mar del Plata

1. About Accounting & Auditing Law in Mar del Plata, Argentina

Mar del Plata follows Argentina-wide rules for accounting and auditing. The core framework comes from national laws and regulations that govern corporate financial reporting, auditing requirements, and professional ethics. Local practitioners must be registered with the provincial professional council and comply with continuing education standards.

Accountants and auditors in Mar del Plata work within a system that blends provincial registration with national standards. Public interest entities and larger companies may face more stringent reporting requirements, while small businesses rely on general accounting practices and tax compliance guided by national authorities. Understanding both national codes and local professional rules helps prevent penalties and disputes.

2. Why You May Need a Lawyer

• Starting a company and aligning with corporate reporting rules. A local solicitor can help ensure your articles of incorporation and by laws require compliant financial reporting and audit arrangements under Ley de Sociedades Comerciales 19.550.
• Facing an official audit of financial statements by AFIP or provincial authorities. A lawyer can coordinate with accountants to respond to deficiencies, negotiate penalties, and protect your rights during any examination.
• Resolving shareholder disputes about financial statements or audits. A legal counselor can interpret rights under the civil code, inspect contested figures, and mediate or litigate if needed.
• Handling a merger, acquisition, or restructuring in a tourist economy hub. Local counsel helps manage due diligence, audit confirmations, and post-transaction accounting obligations in Mar del Plata’s business environment.
• Addressing penalties for improper books or misstatements discovered by authorities. A solicitor can guide you through corrective actions, compliance plans, and potential settlements.
• Complying with IFRS expectations for issuers or regulated entities. If your company is subject to CNV rules, a lawyer can coordinate with auditors and ensure disclosures meet regulatory standards.

3. Local Laws Overview

This section highlights key laws and regulatory frameworks that govern accounting and auditing in Argentina and, by extension, in Mar del Plata. The practices are national, but provincial and local professional rules also shape how work is carried out on the ground.

Ley de Sociedades Comerciales

Ley de Sociedades Comerciales 19.550 governs the formation, administration, and dissolution of corporations and sets expectations for financial reporting and statutory audits in many business structures. The law dates back to 1977 and has been amended multiple times to reflect changing corporate needs.

Código Civil y Comercial de la Nación

Código Civil y Comercial de la Nación established a modern framework for contracts, obligations, and corporate affairs in Argentina. It took effect in 2015, replacing parts of the previous Civil Code and influencing how entities organize ownership, fiduciary duties, and financial reporting in practice.

Impuesto a las Ganancias

Ley de Impuesto a las Ganancias 20.628 governs income tax for individuals and corporations and interacts with accounting policies and tax reporting. Changes to this law drive how companies recognize revenue, deductions, and deferred taxes in financial statements.

Argentina uses IFRS for financial reporting by publicly listed companies, with the CNV overseeing general approval and alignment of disclosures with international standards.

CNV

Regulaciones contables en Argentina include IFRS adoption for certain issuers and the use of local accounting practices for others, as coordinated by professional bodies and national regulators. For more about filing and reporting expectations, refer to official sources such as the CNV and AFIP.

Recent regulatory context emphasizes transparency and consistency in financial reporting, with regulators promoting alignment to international standards where applicable. Always verify current requirements with official sources and your local professional council.

4. Frequently Asked Questions

What is the role of an accounting lawyer in Mar del Plata?

An accounting lawyer advises on compliance with Ley 19.550, the Civil and Commercial Code, and tax rules. They coordinate with your contador publico for audits, disclosures, and any disputes with regulators.

What does a provincial contador need to know when working with a law firm?

A contador should understand both national accounting standards and provincial registration requirements. They must align financial statements with relevant laws and cooperate with legal counsel during audits or investigations.

What is the difference between an attorney and a solicitor in Argentina?

In Argentina, the term abogado is commonly used for a licensed attorney. A contador is a licensed accounting professional. For audits and compliance issues, you typically work with both a lawyer and an auditor or contador.

How long does an accounting-related dispute typically take to resolve in Mar del Plata?

Outcomes vary by complexity, but civil or administrative matters can take several months. Simple compliance inquiries may be resolved in weeks with proper cooperation and documentation.

Do I need a lawyer for an internal investigation by AFIP?

Yes. A lawyer can protect your rights, manage communications, and guide you through any voluntary disclosures or settlement discussions with AFIP.

Is prior audit work required for small businesses in Mar del Plata?

Not always. Small private companies may not require formal audits, but they must maintain proper books and records and file accurate tax information with AFIP.

Can I sue a partner over accounting misstatements?

Yes, if misstatements caused damages or breach of fiduciary duties. A lawyer can assess the case, coordinate with auditors, and pursue remedies or damages as appropriate.

Should I consider a due diligence review before a local acquisition?

Yes. A due diligence review helps identify accounting risks, tax exposures, and compliance gaps that could affect the deal’s value or structure.

Do I need IFRS knowledge for non-listed businesses?

Not always, but IFRS familiarity is increasingly useful. Some non-listed entities still follow PCGA or local standards, depending on size and regulatory requirements.

What is a correct sequence to respond to a regulator request?

Respond promptly, gather the requested documents, consult your lawyer, and coordinate with your contador to prepare accurate disclosures and explanations.

Is it possible to negotiate penalties with regulators?

In many cases, penalties can be negotiated or mitigated through voluntary disclosure, corrective action plans, or settlement discussions with the regulator.

5. Additional Resources

• CNV - Comisión Nacional de Valores - Regulatory authority for securities and financial disclosures; provides guidance on IFRS-based reporting for issuers. https://www.cnv.gob.ar
• AFIP - Administración Federal de Ingresos Públicos - Government tax agency offering guidance on books, records, and tax reporting for businesses. https://www.afip.gob.ar
• Boletín Oficial de la República Argentina - Official publication for laws, decrees, and regulatory updates. https://www.boletinoficial.gob.ar

6. Next Steps

1. Define your issue and assemble documents. Gather last three years of financial statements, tax returns, audit reports, and correspondence with regulators. Estimated time: 1 week.
2. Identify local accounting and auditing specialists. Look for abogados with experience in corporate accounting and compliance matters in Mar del Plata. Timeframe: 1-2 weeks.
3. Schedule an initial consultation. Prepare a concise brief of your objectives, concerns, and expected outcomes. Time: 2-3 weeks for coordination.
4. Request fee estimates and engagement terms. Compare retainer formats, hourly rates, and expected total cost. Time: 1 week.
5. Choose a lawyer and sign a retainer. Confirm scope, milestones, and communication plan. Time: 1 week after final decision.
6. Develop an action plan with your legal counsel. Establish a step-by-step timeline for compliance, disclosures, or dispute resolution. Time: 2-4 weeks.
7. Implement recommendations and monitor progress. Work with your contador and counsel to execute the plan and track outcomes. Ongoing.