María Auxiliadora Cruz Ortega

María Auxiliadora Cruz Ortega is Head of Accounting Operations at ARCA Nicaragua. She leads the accounting, financial reporting, and operational finance components of matters that require coordination between the firm's legal and financial teams.

She designs and coordinates accounting processes, internal controls, tax compliance, and reporting. Her work ensures that corporate structures and governance decisions are consistently reflected in clients' financial records and processes.

She has led the accounting implementation of a compliance framework for a regional foundation, integrating donation records, controls, and regulatory reporting. She has also coordinated the accounting, tax, and municipal aspects of a company's wind-down alongside its legal dissolution. In cross-border matters, she coordinates local payments, supporting documentation, and controls connected to commercial agreements.

Before joining ARCA, she built her experience in corporate accounting, imports, and cost control. She has prepared financial statements and management reports, managed accounting close processes, and contributed to the implementation of controls for businesses with multiple operating units.