The role that the Comptroller General of Accounts (CGC) will have in the 2027 general elections mobilizes political operators, union leaders and government actors to compete for spaces in the nomination commission that will nominate the candidates for comptroller.
That is the reading of sources, who agree in identifying political actors and structures that would be behind the lists that compete for the 11 union positions pending to join the nomination commission for Comptroller General of Accounts.
The positions will be defined in the election that the College of Public Accountants and Auditors of Guatemala (CPA) scheduled for next August 6.
The professionals who are elected will form the commission chaired by the rector of the Rafael Landívar University (URL), Miquel Cortés, in which 13 deans of the faculties of Public Accounting and Auditing or Economic Sciences of the country and two representatives of the College of Economists, Public Accountants and Auditors and Business Administrators (CCEE) participate.
The CPA election attracted 121 candidates, grouped into 11 forms, according to data provided by the college’s Electoral Tribunal.
Behind the forms, the support of political operators and union leaders who seek to influence the appointment of the Comptroller General of Accounts for the period 2026-2030 is identified, according to sources who prefer not to be cited.
Free press He looked for those in question but not all of them responded to the communication and others confirmed their support in favor of some of the lists in contention, considering that they have the best profiles.
The future comptroller must take office on October 13, elected by Congress from a list of six candidates proposed by the candidate that is in the process of being formed.
Mazariegos and the CGC
The next head of the CGC will have an impact on oversight and the issuance of essential documents for the 2027 elections, observers point out.
Based on audits and oversight, the CGC files complaints against current and former officials for alleged anomalies in the management of public funds.
However, its field of action also reaches the electoral sphere, since it is responsible for issuing the temporary certificate of non-existence of claims for positions, a document known as settlement, an essential requirement for the registration of candidacies for public positions before the Citizen Registry of the Supreme Electoral Tribunal (TSE).
The relevance of its functions attracts actors such as Walter Mazariegos, rector of Usac, to influence the process in alliance with the former Comptroller General of Accounts, Nora Segura and some members of the Vamos party.
To have the greatest number of options to occupy spaces, they support three forms: 1, Professional Growth of Auditors (CPA); form 3, Us; and form 4, Professional Confidence.
Mazariegos, questioned for alleged electoral fraud for his continuity in the USAC, does not have a communicator to liaise with the press; Nora Segura did not respond; and the Vamos party denied having any impact since the CCEE election.
The rector of the USAC is accused by opposition groups of violating internal electoral processes and took office as rector without having a termination date, so the search to reach spaces with more impact, such as the 2027 general election, worries various sectors.
USAC-DIRE and form 10
The opposition group to Mazariegos, Usac, Dignidad y Resistencia (Usac-DIRE) supports one of the lists because it coincides with its principles.
“Yes, we have been in talks, we have sent information about who we consider the most dignified and transparent form for the friends of the CPA, we support form 10,” said Rodolfo Chang, leader of Usac-DIRE.
Form 10, under the name Guild Dignity (DG), is made up of professionals from different institutions, who according to Chang can balance the process with honest professionals.
“We saw who we should not lean our public opinion towards, we investigated and we are aware that the most transparent, with suitable people, is number 10,” he indicated.
The leader of Usac-DIRE confirmed that he has also heard the possible intention of Mazariegos around three forms, so he hopes that the CPA members will thoroughly analyze their vote.
CGC workers
The favorite form for the current comptroller, Frank Bode Fuentes, is number 2, of the United Professionals Group that makes up CGC workers, according to different sources close to the institution.
This group faced off in the CCEE elections with a slate presumably related to Rector Mazariegos. Each one got one of the two positions available for that school.
Mazariegos could not access the settlement due to a complaint that the Bode administration presented to the Public Ministry, before the Usacc celebrated the election of the rector.
For observers and analysts, the lack of settlement following that complaint was enough to prevent Mazariegos from seeking re-election. However, Mazariegos assumed a new mandate, on July 1, without the evidence supported by the legal opinion of the USAC lawyers.
Union leaders
Carlos Mencos, former comptroller and former deputy of the National Unity of Hope (UNE); and Juan Francisco Solórzano Foppa, lawyer and former head of the Superintendence of Tax Administration (SAT), also support different forms.
Mencos indicated that he supports form 9, Integrity and Development (ID), because he has a good professional team and that his representatives would do a good job for the country.
“I have been supporting this group all my life, before it was Professional Excellence, we changed its name and now we call it Integrity and Development,” he explained.
The former comptroller and former deputy ruled out a candidacy for the CGC and assures that, unlike other groups, they are not running an ostentatious campaign.
“I have not considered my participation for head of the CGC, of course I meet the requirements, but for now I rule it out. We contribute to buy champurradas and coffee, each one contributes Q10 or Q20, we have no reason to look for financiers because we do not do bombastic activities like others,” he expressed.
Foppa assured that his support is for form 8, Unit x Transparency. “I know the candidates, they are officials, former officials and some private sector professionals with whom I worked at some point,” he declared.
He also highlighted that this spread is financed with contributions made by the candidates themselves, who pay for their food in the different activities, and assures that, despite the accusations, they are not an official spread.
“To my knowledge, no person is related to the government, no one works for the central government, and in my case my critical stance towards certain government actions is quite clear,” he pointed out.
Do SAT and CIV support forms?
Different sources indicate that there are bases from the government centered on the SAT and the Ministry of Communications, Infrastructure and Housing (CIV), which would be supporting forms 5, Professional Unit; 7, Professional Leadership; and 11, Action and Professional Probity.
Until the closing of this note, the SAT had not responded to the queries.
The communication department of the SAT was asked if the superintendent would be supporting any of those three slates, and his possible support for citizen Julio Roca, who some mention as a possible candidate promoted by the SAT.
The CIV rejected the statement: “This Ministry is not authorized nor does it intend to intervene, promote or support any form in electoral processes of a union nature.”
“However, and in accordance with article 136, literal b), of the Political Constitution of the Republic of Guatemala and article 21, literal b), of Decree Number 72-2001 of the Congress of the Republic, they recognize the right to elect and be elected. Consequently, the CIV fully respects this right. However, its exercise must be carried out without affecting the continuity of public services,” the ministry added in a communication with this medium.
The forms
- Auditor Professional Growth (CPA)
- United Professionals Group
- Us
- Professional Confidence
- Professional Unit (UP)
- G5/Believe and Be the change (Creser)
- Professional Leadership
- Unity x Transparency
- Integrity and Development (ID)
- Guild Dignity (DG)
- Action and Professional Probity
🇬🇹𝗘𝗟𝗘𝗖𝗖𝗜𝗢𝗡 𝗗𝗘 𝗖𝗢𝗡𝗧𝗥𝗔𝗟𝗢𝗥 𝟮𝟬𝟮𝟲
The active certified public accountants of the College of Public Accountants and Auditors of Guatemala (CPA) will elect 11 representatives to the comptroller nomination committee.
👤 We share the registered forms with you.… pic.twitter.com/7FKT4ty0SE
— Guatemala Visible (@guatevisible) July 21, 2026