• Accounting and tax


    All you need at your fingertips

    Get in contact

  • Financial


    Evaluation and review of financial statements

    Get in contact

  • Operational


    Evaluation in management processes

    Get in contact

  • Pricing

    transfer studies

    Supported studies of transactions between related parties and with companies in tax havens

    Get in contact

About us

Who we are

Increasingly, small and medium-sized companies in our country take greater importance in starting auditing tasks to review their accounting and/or management processes, being a powerful decision-making tool for Management, and for this reason our firm is prepared to offer you the best services with high quality standards and with the support of our international membership Morison Global -whose headquarters are located in the United Kingdom-, who validate the quality of our service processes.

External Audit Experience
Financial Audit Experience
Operational Audit Experience
High Quality Standards
International Membership Support


Villegas Mercado y Asociados S.C.R.L. was founded on February 18, 2019 in the City of Lima, Peru.

Roland Villegas Casquino

Founding Partner and General Manager

Professional Chartered Accountant and Certified Auditor with extensive experience for more than 30 years in auditing. Specialization in business management costs, specialization in taxation, specialization in business management of small and medium-sized companies, specialization in international taxation and transfer pricing study.

Jorge Phool Mercado Chiriboga

Founding Partner

Collegiate Professional in Accounting and Certified Auditor, with a Master's degree in Corporate Finance from ESAN University, with more than 25 years of experience advising small and medium-sized companies in the national market. Diploma in Human Resources at IPAE Diploma in International Financial Reporting Standards at ESAN Diploma in Taxation at ESAN Experience advising companies in the timber sector, mining sector, construction sector, among others.


Our firm has specialists in different areas, which allows us to provide you with the best advice in the following fields:

Financial audit

Evaluation of financial statements under International Auditing Standards (NIAS) and International Financial Reporting Standards (NICs-IFRS).

Operational audit

Evaluation of management processes (operational, organizational and functional) in order to determine the degree of efficiency of control of our clients' resources.

Management Audit

It is the comprehensive examination of the business management of the organization.

Tax Audit

It allows determining if the company has complied with its substantial and formal tax obligations.

Pricing transfer studies

Preparation of the Technical Study of Transfer Pricing in order to determine if the commercial operations between related companies are at a market value.

Accounting and Tax Advice

Our track record and experience guarantee an independent opinion.

Accounting supervision

Accounting management and preparation of accounting reports to communicate the financial situation.

Legal advice

We have lawyers specialized in different areas of law.



Please feel free to contact us at any time.

Send us an email

For any questions

Online contact


Business hours

We serve Monday through Friday
from 8:00 a.m. to 6:30 p.m.

Visit us

Calle Las Camelias Nº 256, oficina 101-B, San Isidro, Lima, Peru.