About us

PKF Latvia

SIA PKF Latvia is a licenced certified auditors’ company providing auditing, accounting, due diligence and other advisory services to entities operating or willing to start operations in Latvia.

The firm was established in 1991. In its early days PKF Latvia (under its original name – ACS) was a business consulting firm, but audit services have been our principal activity since 1997.

PKF Latvia is a company owned by Latvian certified auditors.

Our priority is service quality, which, as we believe, is based on:

  • a high level of professional competence of partners and staff which is continuously developed,

  • a significant involvement of a partner in each engagement,

  • team-work,

  • an ability to build and sustain supportive, trust based relationships with clients.

Our clients are mainly small and medium sized businesses requiring an audit or a review of financial statements, willing to outsource accounting function or requiring professional advice throughout various stages of business development. Being a small firm, we are able to respond quickly to client needs and offer individual service tailored to the client’s requirements. We have established long-term relationships with many Latvian companies and international businesses and appreciate the loyalty of our clients.

Since 1997 PKF Latvia is a member firm of the PKF International Limited family of legally independent firms.

PKF International

PKF International Limited is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment. The network meets its goals by involving member firms established and respected in their own countries, providing them the necessary technical support, facilitating information exchange and professional growth, as well controlling quality of member firms’ work.

PKF International network consists of over 400 offices, operating in 150 countries across five regions. We specialize in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations in all our markets.

The network is a member of the Forum of Firms - an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide.

For additional details on the requirements for membership, please visit www.forumoffirms.org


SIA PKF Latvia is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.

Mission statement

Our mission is to provide consistently high quality professional services to our clients thus helping them to achieve their goals.

We want to be a reliable cooperation partner advising our clients on business, accountancy, finance and tax issues. We wish to enhance the quality and reliability of financial reporting and the compliance of financial statements with standards and laws.

We strive to create an environment facilitating professional and personal growth of our employees and their loyalty.

We believe that satisfied clients and staff are key to the success of our business.

Our team

Aija Punāne

Aija Punāne joined PKF Latvia (then ACS) in 1993, in 1995 she became a certified auditor of Latvia and since 1997 is a partner at PKF Latvia. Aija has managed audit projects of clients of different sizes and industries, with particularly extensive experience in manufacturing, trade, various professional services, transport and forwarding.

In 2004 Aija received her master’s degree in business administration from Riga International School of Economics and Business Administration.

Since 2009 Aija is a member of Audit Consultative Council at the Ministry of Finance of Latvia delegated by the Latvian Association of Certified Auditors. In recent years she has worked as a quality inspector for the Latvian Association of Certified Auditors.

Maruta Zorgenfreija

Maruta Zorgenfreija started to work at PKF Latvia (then ACS) as a business consultant in 1993. Since 1997, the main focus of Maruta's professional activities is the auditing of financial statements as well as tax and financial advisory services.

In 2000 Maruta was awarded an MBA degree from the Riga Business School at Riga Technical University, in 2002 she became a member of ACCA (the Association of Chartered Certified Accountants), and in 2005 - a Latvian certified auditor. In 2007 Maruta was awarded the professional designation of Certified Internal Auditor (CIA) and since then is a member of Latvian Institute of Internal Auditors.

Maruta has an extensive experience of providing audit and consulting services to small and medium sized entities including Latvian subsidiaries of international groups. Her interests also include financial due diligence and tax advisory work. Maruta’s experience covers a variety of sectors with an especially profound insight into the real estate sector, construction and project management services, manufacturing, trade, transport, education services.

Maruta also delivers professional training seminars on audit and accountancy matters.

Currently, Maruta is an expert of the Latvian Association of Certified Auditors in the field of quality control of work of auditors.

Our employees

Relevant university degree, enthusiasm to work hard and continuously learn, and high-level interpersonal skills are the key criteria based on which we hire our employees.

A friendly environment, ongoing support from partners and senior colleagues, the possibility to obtain diverse professional experience and face professional challenges are the reasons why our employees choose PKF Latvia.

A positive and constructive work environment, and continuous investment in professional and technical competence of staff are those factors that have allowed us to ensure employee satisfaction and a high employee retention rate. The result is stable engagement teams with extensive experience and efficient and an effective delivery of assignments which is valued by our clients.

Together we make a strong team that meets and exceeds our clients’ expectations.