Since the month of April, the Superintendent of the Tax Administration (SAT) has been reviewing Guatemalan bookkeepers who manage and submit the financial statements for the accounts of more than 215,000 businesses.

In statements to Rosa Ma. Bolaños for an article in Prensalibre.com, the accountant Evangelina Aguilar expressed that "SAT requested the invoicing documents for 2007 and 2008 as well as the income tax returns and sales ledgers. In addition, SAT verified how many businesses are registered as accountants and they did an estimation of revenue or monthly income."