García Vilariño y Asociados S.R.L.

75 years of experience in the service of the insurance and reinsurance market

About us

 The Firm provides consulting services in the fields of taxation, accounting, auditing and all lines of Economic Sciences, with high expertise in the insurance and reinsurance market.  Registered with the Registro de Sociedades de Graduados (Graduates Associations Registry) as External Auditors for the SSN (National Insurance Authority) No. 1 – Resolution 25.538


Our firm is exclusively certified in Argentina by SFAI, a member of the Forum of Firms.

Registered with the Registro de Sociedades de Graduados (Graduates Associations Registry) as External Auditors for the SSN (National Insurance Authority) No. 1 – Resolution 25.538

Registered with the Registro de Asociaciones de Profesionales Universitarios de la Comisión de Valores (Securities Commission University Professionals Associations Registry) General Resolution No. 504/2007.

The following are the Economic Sciences Professional Associations where the members of our Firm are registered:

– C.P.C.E. Autonomous City of Buenos Aires

– C.P.C.E. Province of Buenos Aires

– C.P.C.E. Province of Córdoba

– C.P.C.E. Province of Corrientes

– C.P.C.E. Province of Entre Ríos

– C.P.C.E. Province of Mendoza

– C.P.C.E. Province of Misiones

– C.P.C.E. Province of Neuquén

– C.P.C.E. Province of Río Negro

– C.P.C.E. Province of Santa Fe

– C.P.C.E. Province of Salta

– C.G.C.E. Province of Tucumán


About us

The Firm provides consulting services in the fields of taxation, accounting, auditing and all lines of Economic Sciences, with high expertise in the insurance and reinsurance market.

Originally founded in 1949 by Actuary Emilio Nucifora, the Firm was then joined by Isidoro Luis Amigo, first, and by Oscar Virginio Valentini later, to become in 1966 Amigo, Valentini & Cía. Contadores Auditores, and then Contadores Auditores Amigo, Valentini y Cía. S.R.L. In 1977, the Firm welcomed Antonio García Vilariño, and Adriana Virginia Valentini. The latter ceased to be part of the firm during 2018. Upon the exit of Adriana Valentini, Juan Manuel García Vilariño took the position of Partner. In that new stage, the firm Estudio Contadores Auditores Amigo, Valentini y Cía. S.R.L. changed its name to García Vilariño y Asociados S.R.L. SFAI Argentina, a full member of this prestigious international auditing and services firm.

The firm was founded at the same time as the Superintendencia de Seguros de la Nación (National Insurance Authority) issued its first resolutions regarding Accounting Rules, Accounting Plans and Models for Insurance Companies Financial Statements, precisely in 1949, seventy years ago. At the time, the founding members belonged to the professional bodies of this regulatory authority. In 1977, along with the firm’s expansion, Antonio García Vilariño joined the operation, to immediately leave a mark thanks to his academic formation, connection with the professional and business world, and experience working with some insurance companies avid for new services. When Adriana Virginia Valentini joined the firm, her contributions strengthened the training of human resources, as well as the analysis of the ever changing legal and regulatory framework.

Clearly, the firm’s origins were then related to a highly regulated activity, and to date, after Adriana Virginia Valentini left the organization and Juan Manuel García Vilariño took over as Partner, the firm has strengthened its internal structure, based on flexibility, adaptation and continuous research. As a result, it renders efficient professional services, not only to insurance and reinsurance companies, but also to other products and services industries.

 The firm is organized into specialized Departments, based on our clients’ activities and needs.

Advice and Consulting

In this business area, the firm provides the following services:

  • Functional organization. Specific tasks for structures and operative circuits reorganization
  • Integral advice for companies by professionals from different areas that form specific work teams for each activity
  • Technical-actuarial advice for insurance entities with respect to insurances plans, rates and technical and contractual terms. Preparation of insurance plans, and their presentation to the SSN (National Insurance Authority) to get the relevant authorization resolutions
  • Preparation of the necessary documentation for the creation of insurance and reinsurance entities under the regulatory framework set by the SSN. Handling of the relevant procedures and follow-up until their completion
  • Technical and commercial advice about insurance
  • Reinsurance procurement advice
  • Integral loss management advice
  • Accounting advice for all kinds of companies, including those which, due to their operations, must follow foreign accounting rules
  • Tax advice for all activities
  • Financial and economic advice
  • Commercial advice
  • Legal support
  • Human Resources management advice 
  • Recruitment and training of specialized personnel 
  • Customized information systems development advice 
  • Profitability and coverage analysis 
  • Updated information service for the diverse aspects of each activity 
  • Comments and explanations on resolutions issued by regulatory authorities 
  • Information on talks and conferences given at institutions connected with each productive sector

Additionally, our firm can act as a liaison between companies and the following Official Authorities: 

  • AFIP (Federal Tax Authority): DGI (General Tax Office) and Customs. Dirección de Personas Jurídicas jurisdiccionales (Legal Entities Office), Dirección General de Rentas jurisdiccionales (General Revenue Office), Superintendencia de Seguros de la Nación (National Insurance Authority), Superintendencia de Riesgos del Trabajo (Occupational Risks Control Authority), Instituto Nacional de Reaseguros (National Reinsurance Institute), private reinsurers and the Buenos Aires Stock Exchange (for public companies).
    Works performed with governmental bureaus and offices
    Audit tasks carried out at Caja Nacional de Ahorro y Seguros (National Savings and Insurance Fund) for fiscal years 1990/91 and 1991/92, when the firm was hired by the Sindicatura General de Empresas Públicas (State Owned Companies General Control Office) under bidding process No. 06/90.

    As consultants, we managed the internal organization of the insurance companies NACIÓN Seguros de Vida and NACIÓN Seguros de Retiro during 1994 and 1995.

    Auditors and advisors of Instituto Provincial del Seguro de Salta “Dr. Jaime Hernán Figueroa”. We currently provide consulting and auditing services related to this institution’s residual activity.

    Auditors and advisors of Instituto Provincial del Seguro de Misiones. We currently provide consulting and auditing services related to this institution’s residual activity.

    Advisors for the Government of the Province of Río Negro in the acquisition and launch into operation of the provincial insurance entity HORIZONTE Cía. Arg. de Seguros Grales. SA.

    Other organization projects

    Pursuant to Executive Order N°1300/98, we have organized the transformation of insurance cooperatives so that they could continue operating as corporations. Under the same legal framework, we have also carried out the transformation and merger by absorption of several insurance cooperatives. This included adjusting the taxation-related aspects of such operations.

    Some examples are Federación Patronal Coop. de Seguros Ltda. Instituto Cooperativo Cooperativa de Seguros Ltda., Astro Cooperativa de Seguros Limitada, Mayor Seguros Cooperativa Limitada. Following our advice, these entities transferred their goodwill and insurance portfolio to the new corporations created under the abovementioned directive, with cooperatives becoming their major shareholders, a process that was completed at the entire satisfaction of our clients.

    This bears witness to our team’s professional skill and thorough knowledge of all aspects of insurance and reinsurance in our country. This experience has become enriched throughout the years thanks to our team’s constant efforts to specialize and stay abreast of the developments in this area.

    Upon the enactment of the new Pensions Law, our firm has undertaken its analysis and provided its opinion on the role that insurance entities have to play in this framework, especially those which pursue the retirement and life insurance businesses.

    The firm has also carried out an in-depth analysis of the Occupational Risks Law and, thanks to having specialized on this topic, it has been able to organize efficiently the occupational insurance business at several insurers, so that they can provide this coverage, and at new entities which focus exclusively on this type of risk.

    In addition, as a result of the new market trends and needs, we have been able to participate in the following activities:


    • Development of the legal, fiscal and corporate norms, provisions in bylaws and requirements from specific regulatory authorities that the different types of partnerships are subject to.


    • Evaluation of the degree of compliance of such entities against the abovementioned requirements, with analyses of deviations and their consequences. This information is targeted at shareholders or at those parties that may request it (control authorities, license and patent grantors, financial agents, Stock Syndicate Committees, etc.).


    Through its team of professionals, the firm participates in specific working committees of the insurance industry which have been created by the National Insurance Authority and by the Autonomous City of Buenos Aires’s Economic Sciences Professional Association.

    Audit of financial statements

    The procedures applied by the Vilariño y Asociados S.R.L. Audit Department to obtain valid and sufficient data to issue an opinion about the financial statements of the entities where it currently performs external audit work are based on a modern and dynamic conception of this professional activity. This involves carrying out the task on an ongoing basis during the entire period covered by the financial statements, in addition to conducting the routine review of the final information provided to us for its evaluation. Thus, we have achieved to create relations with our clients that make the following possible:

    • To systematically review accounting records to determine if they comply with the technical and professional requirements currently in force, with the specific norms of the National Insurance Authority that regulate the insurance industry, and if they provide the rationale for the operations.  
      • To conduct operational audit routines at insurance entities in the areas of policy issuance, reinsurance, claims and recoveries, brokerage commissions and control of premium collections. 
        • To keep up-to-date information about the business and its goals, which we use to provide suggestions and diagnoses about the most significant areas in which they are required. 
          • To maintain contact and communication with the different levels of the organization, since for a task to be effective rather than a mere search for errors, it must become part of the areas involved, and requires integration and communication with all of them. Thanks to our knowledge and understanding of the business and its risks, we can engage in a dynamic dialogue with the management teams, making recommendations and summarizing our conclusions, in addition to simply providing our opinion about a financial statement, to help analyze the results and identify the factor that underlies the trends observed. 
          • To conduct a general review of the accounts using current audit procedures, exchanging information at all times with the Internal Audit, Internal Control and Organization and Methods areas, in order to optimize information quality.

          All of the above makes it possible to establish valid criteria on which to base an opinion about the entity’s economic, financial and net worth situation, considering its operational reality, duly in advance of the moment of formulating an opinion informed by a financial statement. 

          This is why the evolution of the audit and the ensuing evolution in the design of our services has allowed us to offer a product that is highly regarded. This is not simply because it is a regulatory requirement, but clients also find it attractive due to the conclusions and definitions that emerge, fundamentally, as the process unfolds, rather than at the very end. Thus, we believe that our proposal is a fundamental tool to find solutions, and an appropriate complement to the efforts by the different areas of our clients’ companies, yielding extremely positive results. 

          Finally, it is worth noting that, throughout its history and until the present, this firm has provided advice and performed audits of financial statements for companies that supply goods and services in other lines of business, having recently specialized in the agricultural sector. This includes providing integral advice about the activity carried out by the company, performing internal organization tasks, and external and operational audit services.

          Internal organization


          • Dr. C.P. y L.A Antonio García Vilariño

          Antonio García Vilariño is the Executive Director of the firm. He is a Chartered Accountant and holds a degree in Business Administration from the University of Buenos Aires. He is an External Auditor, Insurance Companies Advisor and Consultant, External Auditor of the Insurance Cooperatives and Mutual Insurance Companies Association of the Argentine Republic, of the Argentine Insurers Society and of the Argentine Chamber of Reinsurers (CAR). He has been president of the Committee for Professional Performance in Insurance Entities, Retirement and Pension Fund Administrators (AFJP) and Occupational Risk Insurers (ART) of the Autonomous City of Buenos Aires Economic Sciences Professional Association, and a full member of said Council’s Liaison Group acting as a link with the National Insurance Authority. He has also authored several articles and works about the insurance market which have been published in industry-specific magazines.


          •  Dr. C.P. Juan Manuel García Vilariño

          Juan Manuel García Vilariño holds a degree in Accounting from the School of Economics of the Santa Maria de los Buenos Aires Argentine Pontifical Catholic University and has been a member of the firm since 2008. He specializes in auditing and is in charge of the firm’s relations with SFAI at the local and international levels, having participated in different seminars and conferences abroad. He is a trustee of different insurance and reinsurance entities and is currently pursuing a Master’s degree in Finance at the University of Buenos Aires.


          Audit Department

          • Dra. Victoria Soledad Carbia Guerrero
          • Dra. Adriana Marcela Cozzi
          • Dra. Loana García Gazul
          • Dra. Karina Quaglia
          • Dra. María Claudia Vallone
          • Dr. Gustavo Vidal
          • Dr. Maximiliano Álvarez
          • Dr. Ezequiel Olguín
          • Dr. Facundo Baldi
          • Srta. Laura Aguirre
          • Dr. Marcelo Fernández
          • Dra. Celeste Paparazzo
          • Dra. Gimena Frade
          • Sr. Lucas Giordano Furchi

          IT Department

          • Analista de Sistemas. Fernando Amigo

          Actuarial Department

          • Dr. Sebastián Sánchez Manzano
          • Dr. Jaime Basterra
          • Srta. Yanina Posteraro
          • Sr. Esteban Saldaña

          Tax Department

          • Sr. Laureano López López
          • Dra. Lorena Cipolla
          • Dr. Daniel Petruzzela
          • Dr. Pablo Varela
          • Sr. Jonathan Vila Quaglia
          • Sr. Alejandro Gimena

          Claims Department

          • Lic. Beatriz Fistolera
          • Dr. Joaquín García
          • Dra. Cecilia Fernández
          • Sra. Cecilia Romero
          • Dr. Domingo Brignardelo
          • Sr. Alex Maximiliano De Palma

          Legal Department

          •  Dr. Patricio Justo Francisco Goyena Echevarría

          Reinsurance Department

          • Dr. Oscar Vera

          Administrative Department

          • Sra. Jacqueline Álvarez Gimeno
          • Sra. Mónica Gaig
          • Sra. Araceli Sobrino
          • Sr. Víctor Figueredo
          • Sr. Héctor Sigel