50631072600300704532800100001010000070727112345678 3007045328 9412.0 00100001010000070727 2026-07-31T09:34:00-06:00 Colegio de Contadores Públicos de Costa Rica 02 3007045328 Colegio de Contadores Públicos de Costa Rica 1 14 01 Alondra 600 O DE ROMANAS BALLAR MORAVIA 506 22970045 info@ccpa.or.cr ZARATE PICADO JOSE FRANCISCO 01 105960069 ZARATE PICADO JOSE FRANCISCO serv.auditoria@gmail.com 01 00 1 9512000990000 01 CE00000004 1.000 Os Otros Certificación Digital miembro activo 4000.00000 4000.00000 4000.00000 4000.00000 01 08 13.00 520.00000 0 520.00000 4520.00000 CRC 1 4000.00000 0.00000 0.00000 0.00000 0.00000 4000.00000 0.00000 0.00000 4000.00000 0.00000 4000.00000 01 08 520.00000 520.00000 0.00000 04 4520.00000 4520.00000 Sellado por: www.comprobanteselectronicoscr.com UtyCDSZi047dr127D45CYkGA3M6mEsx9dCj/gQDQGeS/+LBxA3b512FibbvpBcsdy9i7r+Sf1uvZx9T15F1cLw==X4mRKp8RH+xb1CLyE2XgIZa5olmhADiYnCjdjnihDlzoQXjOvE4fpDy5hjWF4p3bR+Cls+fQXaAOFFa4ZBGYvA==SHzgiVIsRxygaBehUFpv98eorcQpFAICEKSGPJwPhtk+DiSXLEDOyw/dxPe5aWg9UIyuM8BLzz5EY8LFP06F44y64qJ+AupMfYFlWb28Vb7D3BmCihlxsZYGHAgq1Nb7bGbtzcyDT3O8ZlKQjK17m+I6YQ9E9lLVqbHdJqqbBcie3BCQlRg7zzEzc71SKbn8+mbVrtsZjEOeW9n2P46zkTlSW8TYSoDOno7s4FKUtQ4ZVGmUW3EfT5rh8EWuVLbiupOLrf4g/Asmr59vc1VkK3PvCw/+g72eN4DQo3HYXHQTuFXd56M1vWFKm+I2++2UieO1gSpA7zwoGousv5Hd7w==mST9zi2+nE8eZZ1a7z3YqMqL7Fg5YUDh/aXRFLMqofQIs4m1xHaL8mgLX/r+YJFwQL2n8JtfPDLlPvhYnW0Od1nArSt70NBpqp4I3Hk4gSzOmvgZ8tPba1kGGvnQyZyI/1shMVL6m/g/LEOTHcYAralbeO4+5ql/tpPDXExPJeI+zWve4Gn5FhRW5cHa3lco/Jwjb1fH3khou2+9sDfMOU/zMpPfPDvjjJvb2tvbxc0/ykML7QIWTCN0WerAwUN96pdXPk9Jb9ku2JqJqbu4CfmB87l8VRjIBKrFVlpgVg4IWP3JnfS31baZfemKAlFByWmQS8FumrGKLhU9PsLgDQ==AQABCN=CA PERSONA JURIDICA, OU=DGT, O=MINISTERIO DE HACIENDA, C=CR1665512073679CN=COLEGIO DE CONTADORES PUBLICOS DE COSTA RICA, OU=CPJ, O=PERSONA JURIDICA, C=CR, 2.5.4.5=#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2026-08-03T15:37:41.486Z9s19VAPmYmafRqXg1pKtbfztI+USCCW5KDMk7/FXoDGgCEhgu+L7D6BLXMnMiGNwkqqPkSa2+Svwu1H4vKfstg==CN=CA PERSONA JURIDICA, OU=DGT, O=MINISTERIO DE HACIENDA, C=CR1665512073679