Terms of Use

General Terms of Use


The name "Grant Thornton" refers to one of the leader accounting and consulting organizations of the world which provide audit, tax and specialized business counseling services. The services are provided locally through the member firms and correspondents firms of Grant Thornton International; an independent business network around the world. Grant Thornton International acts as an umbrella company, which does not practice nor provide any service under its own name. Each member firm or correspondent firm of Grant Thornton International is a local, independent and separate firm. The firms are not members of any international association nor are legal partners of each other in any way. No firm is responsible for the services or activities provided by other firm. Each firm is governed by itself and leads its administrative matters in a local way. Although several firms use the name Grant Thornton in an exclusive way, or next to the name of their local firm, there is no common ownership between the firms or by Grant Thornton International. All firms have a common professional vision, are specialized in companies that have an enterprising spirit in the middle market, and share a commitment to provide high quality services to their clients every time they carry their business abroad.
Grant Thornton Cotera & Asociados is the member firm of Grant Thornton International in Costa Rica.