RSM Guatemala Our people Luis Eduardo Orellana Sánchez Audit Partner, Managing Partner Orellana Sanchez, Sazo & Asociados, S.C. Luis Arturo Orellana Lopez Consulting and Projects Division Orellana Sanchez, Sazo & Asociados, S.C. Ninrod Oldair Sazo Ruiz Tax & Legal Partner, International Contact Orellana Sanchez, Sazo & Asociados, S.C.