The firm
Who we are
A firm of seasoned partners who personally take on tax, financial and legal matters when they weigh the most.
Our name comes from the third line
In the legions of the Roman Republic, the infantry was arranged in three lines. The hastati, the youngest, stood in front; behind them were the principes, men in their prime. The third line was made up of the triarii, the most experienced soldiers. They were held in reserve and stepped in when the battle became decisive.
This gave rise to an expression recorded by Livy: res ad triarios rediit, “it has come down to the triarii.” The Romans used it to say that a situation had reached its critical point.
TRIARIUS is the Latin singular: a member of that third line. We chose the name because it describes how we work. We are a firm of seasoned partners who personally take on tax, financial and legal matters when they weigh the most: a tax audit, a lawsuit, a denied refund or an investment decision.
Founded in 2024 by its founding partners, with more than 40 years of combined experience and a team of more than 25 professionals.
The third line
A seasoned partner handles every matter, from the first meeting to its conclusion, with no intermediaries between you and the specialist who knows your case.
How we work
The same method on every engagement, from the first meeting.
Assessment with a partner
A partner leads the first meeting and identifies the risk, the deadlines and the information required.
Written proposal
Before work begins, you receive the scope, the assigned team and the fees.
One team
Lawyers, accountants and transfer pricing specialists work on the same file.
Confidentiality
Each client’s information is handled confidentially, with access limited to the assigned team.
Offices
We serve clients throughout the country from our main office in Quito and our presence on the Coast and in the South.
Quito
Main office
Av. Naciones Unidas 230-E y Núñez de Vela
Guayaquil
Presence
Manta
Presence
Loja
Presence
Recognition, publications and events
Our partners take part in academic and professional tax law forums in Ecuador and across the region.
Recognition
Finalist: Transfer Pricing Firm of the Year, Ecuador
ITR Americas Tax Awards 2026 · International Tax Review
Speaker
National reporter for Ecuador: international double taxation in VAT
16th IFA Latin American Regional Meeting · Guatemala, 2026
Speaker
IFA regional meetings and ILADT Conference
IFA: Santo Domingo, Buenos Aires, Panama and San José · ILADT: Montevideo, 2018
Publication
Conceptos fundamentales del impuesto sobre la renta y la potestad tributaria de los Estados
Bolívar Figueroa Martínez · Essays honoring Professor José Vicente Troya Jaramillo, vol. II · UASB and IEDT, 2021 (in Spanish)
Event
Year-end tax closing workshop, with Fénix
Quito, 20 October · Latacunga, 22 October 2026
Events
Cierre Fiscal 2026 (year-end tax briefings)
Manta: Thursday 29 October, Hotel Oro Verde · Quito: Thursday 19 November 2026
