About
A PCAOB-registered audit practice built for small public companies
SESGLO is the PCAOB audit practice of Asesoria Global, a public accounting firm registered with the PCAOB and headquartered in Guatemala City. We exist for the issuers that need partner attention the most: OTC and small-cap SEC registrants, companies going public through alternative paths, and Latin American foreign private issuers.
The firm
Asesoria Global, Sociedad Anónima — operating under the SESGLO brand — was founded in 2024. Our professionals bring more than 40 years of audit experience. We registered with the Public Company Accounting Oversight Board to serve a segment that larger firms often deprioritize: OTC Markets companies, smaller reporting companies, companies entering the U.S. public markets through a reverse merger, Form S-1 or Regulation A+, and foreign private issuers from Latin America.
Every engagement is led by the signing partner from planning through issuance. We document our work to PCAOB AS 1215 from the first day and run independence clearance under Rule 2-01 of Regulation S-X and PCAOB Rule 3520 before accepting any engagement. Our sister practice, Asesoria Global (Guatemala), provides legal, notarial and accounting services in Guatemala; relationships with audit clients are cleared for independence before any engagement is accepted.
Verify our registration
You should never have to take an auditor's word for its registration status. Search our Firm ID on the PCAOB's public Auditor Search, which also lists Form AP filings that name the engagement partner on each issuer audit.
Verify our registration
PCAOB Firm ID: 7184 · Asesoria Global, Sociedad Anónima
SESGLO's audit practice is registered with the Public Company Accounting Oversight Board. Open our record on the PCAOB's public Auditor Search to confirm our registration status.
Three non-negotiables
Independence before anything
We decline engagements that would impair independence under SEC or PCAOB rules. An audit report is only as valuable as our ability to sign it.
Documentation to PCAOB standards
We document every engagement to the standard a PCAOB inspector would review — from the first engagement, not after a finding. How our quality control works.
Fixed fees, in writing
You know the fee before we start. Scope changes are documented in a written change order. How we price audits.
Registrations, standards and credentials
- PCAOB registration. Registered with the Public Company Accounting Oversight Board under Section 102 of the Sarbanes-Oxley Act. PCAOB Firm ID: 7184.
- Standards. Issuer audits under PCAOB auditing standards; non-issuer engagements, where applicable, under AICPA generally accepted auditing standards.
- Quality control. A system of quality control designed to meet PCAOB requirements, including engagement quality review under AS 1220. Read more.
- Frameworks. U.S. GAAP (FASB ASC) and IFRS as issued by the IASB.