RSM Costa Rica Our people Elías Fernández Arce Audit partner Santa Ana Jeannina Zeledón Umaña Audit Partner Santa Ana Jorge Esquivel Villalobos Consulting partner Santa Ana Mario Gutiérrez Herrera Risk Consulting and Tax issues Santa Ana Mario Marín Rodríguez Audit of the Firm Santa Ana Thomas F. Alvarado Acosta Corporate Finance and Tax Advice services Santa Ana Josué Boza Fonseca T.I. Partner Santa Ana Luis Gorgona IT Consulting Partner Santa Ana MSc José Rafael Brenes Vega Consulting Partner Santa Ana