T. (54 11) 4878-7888 / 4328-4003
67 años al servicio del mercado de seguros y reaseguros


Business Place: 447 Corrientes Avenue – 4th Floor C1043AAE– AutonomousCity of Buenos Aires

Telephone and Fax: (5411) 4878-7888 / 4328-4003 (pool of lines)

Type of Business:

  • Accountants and Auditors for Corporations. Actuarial Advisors.
  • Integral advising for Insurance and Reinsurance Companies.
  • Management, Human Resources and IT Consultants.
  • Registration of the Company with the Professional Council of the Autonomous City of Buenos Aires.


Tomo I - Page 60 C.P.C.E.C.A.B.A.

Registration of the Company with the Professional Council of the Province of Buenos Aires.

Tomo I - Page 27 C.P.C.E.C.A.B.A.

Registration of the Company with the Registry of Graduates in their Capacity of External Auditors governed by The Insurance Superintendence of the State

Number 1 Resolución 25.538

Registration with the Registry of Professional Graduates Associations of the Stock Committee. General Resolution Number 504/2007.
Economics Professional Council (Consejos Profesionales de Ciencias Económicas

C.P.C.E ) where the members of the Company 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 Rios - C.P.C.E. Province of Mendoza - C.P.C.E. Province of Misiones - C.P.C.E. Province of Río Negro - C.P.C.E. Province of Salta - C.P.C.E. Province of Santa Fe


This Company is devoted to external and internal audits and to the comprehensive advising for Corporations. It was founded in 1949, and it was given the corporate name AMIGO, VALENTINI Y CIA in 1966. This Company is contemporary with the first provisions issued by The Insurance Superintendence of the State, more precisely in 1949, as regards the implementation of Accounting Policies, Chart of Accounts, and Sample Forms to present Insurance Companies Balance Sheets. The labor developed within the Insurance Course of Business has turned it into the most prestigiously specialized Company in the domestic market. Throughout the time the Company has expanded its business activities, embracing general issues of the Insurer with integral services to Insurance and Reinsurance Companies. Likewise, its origin, which is related to a highly controlled activity, and its current internal organization, based on flexible criteria and permanent research, allow us develop our professional activities proficiently in the Companies dedicated to other goods and service productive activities. At present, our Company is organized in different specialized Departments or Areas, according to the business activities carried out by our customers.


In this capacity, our Company provides the following services:

1. Functional Organization. Special jobs for the reorganization of structures and operative circuits.

2. Integral advising for Corporations through our professional staff from the different areas that forms specific team works for each activity.

3. Technical-Actuarial advising for Insurance Companies regarding insurance plans, rates and technical and contractual conditions. Preparation of insurance Plans, filing proceedings with The Insurance Superintendence of the State and obtaining the corresponding authorizing Resolutions.

4. Preparation of the necessary documents necessary to constitute a Insurance Companies in accordance with the rules in force by The Insurance Superintendence of the State. Performing of legal acts and proceedings and follow-up of every formality until their conclusion.

5. Insurance technical and commercial advising.

6. Advising for reinsurance contracts.

7. Comprehensive advising in the management of claims.

8. Accounting advising for all types of Partnerships and Corporations, including those that due to their business operations are bound to enforce foreign accounting policies.

9. Tax advising for all lines of business.

10. Commercial Advising.

11. Legal support advising.

12. Selection and training of specialized staff

13. Advising on development of tailored information technology systems.

14. Profitability and coverage analysis.

15. Updated information service about different aspects of each activity.

16. Comments and explanations about resolutions issued by the Controlling Authorities.

17. Information about conferences and speeches that take place in Institutions related to each productive sector.

Our Company also acts as a link among the Companies and the related Controlling Authorities:

1. AFIP (Internal Revenue Service (DGI) and Customs), jurisdictional Artificial Persons Bureau, jurisdictional General Revenue Service, Insurance Superintendence of the State, Labor Risk Superintendence, National Reinsurance Board (e.l.), Private Reinsurance Companies and Buenos Aires Stock Exchange when the corporations make public offerings of shares.


• Audit for CAJA NACIONAL DE AHORRO Y SEGUROS for the fiscal years 1990/1991 and 1991/1992 through Bid Number 06/90 contracted by the General State-Owned Companies Auditing Commission.

• In our capacity of advisors, we have been in charge of the internal organization of NACIÓN Seguros de Vida and NACIÓN Seguros de Retiro in 1994 y 1995.

• Auditors and Advisors of the Instituto Provincial del Seguro de Salta “Dr. Jaime Hernán Figueroa”. As from the privatizing of its insurance portfolio, besides the auditing and advising activities, we have been in charge of the management of the residual entity thereof.

• Auditors and advisors of the Instituto Provincial del Seguro de Misiones, currently auditors and advisors of the residual activities thereof.

• Advisors of the government of the Province of Río Negro for the acquisition and launching of the provincial insurer HORIZONTE Cía. Arg. de Seguros Grales. SA. At present, we are auditors and advisors of said Insurance Company.


We have organized, within the provisions of Decree 1300/98 promulgated by the Executive Power of the State, the transformation of Insurance Cooperatives into Corporations (sociedades anónimas) and, under these conditions, we have also carried out the statutory merger of several insurance cooperatives, including the tax aspects thereof.

Some examples to mention: Federación Patronal Coop. de Seguros Ltda. Instituto Cooperativo Cooperativa de Seguros Ltda., Astro Cooperativa de Seguros Limitada, Mayor Seguros Cooperativa Limitada, among others, have transferred their goodwills and insurance portfolios to the newly organized corporations of which the insurance cooperatives are the controlling shareholders. These transferences have been made under our advising and no observations or objections have been made.

The above mentioned labor proves the professional capacity and the clear understanding of all aspects related to the insurance and reinsurance line of business in our country. The permanent updating and specialization of our staff have enhanced our experience in these matters throughout all these years. As from the enacting of the new Retirement Law, we have devoted to the research thereof and given opinion about the function that insurance companies are to fulfill accordingly within this scenario, especially those which deal with Retirement Insurances and Life Insurances.

We have fully researched and analyzed the Labor Risk Insurance Law and this specialization has allowed us act proficiently at the constitution and organization of many Labor Risks Insurance Companies.

Likewise, new market trends and needs, have allowed us participate in:

  • The development of the different legal, statutory, fiscal, corporate, and specific controlling authorities rules and policies to which different types of Partnerships and Corporations are subjected.
  • Evaluation of the degree of Companies’ fulfillment according to the requirements hereinbefore mentioned, with an analysis of their deviations and consequences. This information is directed to shareholders and/or to the requesting party (controllers, license and patent granters, financing brokers, Stock Auditing Committees, etc)
  • Our staff participates in specific insurance team work commissions, created by The Insurance Superintendence of the State and also by The Economics Professional Council of the Autonomous City of Buenos Aires.


    The proceedings we apply to obtain valid and sufficient elements of judgment to give our opinion or abstain when auditing Financial Statements of companies, are supported by a modern and dynamic viewpoint. This means to perform a permanent and never-ending labor throughout the accounting period being evaluated in the Financial Statement. Therefore, we keep a direct relation with the company transactions and the consequences thereof, by carrying out:

  • A systematic review of the accounting records with the objective to determine whether they adjust to the professional technical requirements in force and the specific rules issued by the Controlling Authorities, and whether they are reasonably expressed.
  • A general review of accounts by applying the auditing procedures in force, and establishing a continuous information exchange with some areas of the Company: Internal Audit, Internal Control and Monitoring and Methods and Organization.
  • Operative audit routines in Insurance Companies, that include issuance, reinsurance, claims and recoveries, intermediary fees and control over the collection of premiums.
  • Constant updating on our knowledge of the business and its objectives, giving suggestions and diagnosis, thus enabling us to provide our feedback and diagnosis on the most significant areas that require the same.
  • A research and evaluation of the internal control systems to determine the nature, scope and efficiency thereof, advising about the modifications that should be introduced if necessary.
  • A standard of communication and contact with the different levels within the Organization, because for our labor to be effective and not a simple search for corrections, there should be insertion and count on the integration and communication with all areas involved. Our knowledge and understanding of the business and risks enables us to keep a dynamic dialogue with management, making recommendations and then summarize our conclusions, beyond their own view on a certain Financial Statement, which should open an analysis of the results and consider which has been the factor for externalized trends.
  • All the above allows us to form valid criteria which grant foundation to the view on the economic and financial operational reality of the Company, and with due notice when considering a Financial Statement, and substantiate the opinion delivered therein.

    This is why the evolution of the Audit and the subsequent evolution of the design of our services has enabled us to provide a final product that not only is considered by its binding, but has also proved attractive to customers for the conclusions and final definitions that arise mainly during the development of the task. We believe that our proposal is thus a key tool in the search for solutions and a very good complement to the force exerted by the different areas of our customers, with very positive results. Finally, we have developed advising activities and Financial Statement audits in other types of corporations dedicated to the production of goods and services, and with a recent specialization in farming This includes the integral advising about the company course of business, its internal organization, and external and operative audit.

    1.- Permanent Partners

    − Dr. Antonio García Vilariño − Dra. Adriana Virginia Valentini

    2.- Partner in charge of the Executive Management

    − Dr. Antonio García Vilariño Dr. Antonio García Vilariño is the External Auditor, Advisor and Consultant of Insurance Companies, Auditor of the Association of Cooperative and Mutual Insurance of Argentina and of the Argentine Insurers Association. Ex Vice-Chairman of The Underwriters Professional Performance Commission, AFJP and ART of the Economics Professional Board of the Autonomous City of Buenos Aires, and Regular Member of the Liaison Group of such Council with the Insurance Superintendence of the State. He is the author of various articles and essays related to the Insurance business, which have been published in prestigious Magazines and Journals of the Insurance Market.

    4.- Training Department

    − Dra. Almada Lidia − Dr. Alvarez Maximiliano − Dr. Bravo George Eric − Dra. Carbia Guerrero Victoria − Dra Cozzi Adriana Marcela − Dr. Fernandez Marcelo − Dra. García Gazul Loana − Dra. García Vitale Marcela − Dra. Iorio Andrea − Dra. Insurralde María M. − Dra. Quaglia Karina − Dr. Salerno Pablo − Dra. Vallone María Claudia − Dr. Vidal Gustavo − Sra. Aguirre Laura − Sr. Alvarez Ruiz Díaz Juan José − Sr. Baldi Facundo − Sr. García Vilariño Juan Manuel − Sr. Gimena Alejandro

    5.- Information Technology Department

    Dra. Adriana Virginia Valentini

    6.- Actuary Department

    − AS. Amigo Fernando, Analista de Sistemas

    7.- Human Resources Department

    − Act. Arienti Gloria Ines − Sr. Orellano Mario − Srita. Ridolfo Brenda − Sr. Urruty Martin − Srta. Vispo Julieta

    8.- Departamento de Recursos Humanos

    − Lic. Rivara María Luisa

    9.- Departamento de Impuestos

    − Dr. Sanchez Alberto − Sr. Lopez Lopez Laureano − Dra. Báez Soraya − Dra. Cipolla Lorena

    10.- Departamento de Siniestros

    − Dra. Pagani Elina − Lic. Fistolera Beatriz − Sra. Romero Cecilia

    11.- Departamento Legal de Apoyo

    − Dr. Baldino Carlos Norberto Pablo

    12.- Departamento de Reaseguros

    − Dr. Vera Oscar

    13.- Departamento Administrativo

    − Sra. Alvarez Gimeno Jacqueline − Sra. Ferreyra Mónica − Sr. Figueredo Victor Daniel − Sra. Gaig Monica Z. − Sra. Ogando Graciela Noemi − Sra. Sobrino Araceli − Sr. Sigel Hector Alberto