Efficient services and a multidisciplinary team of professionals for the benefit of your business.


Marle Business Services S.A. is a Costa Rican company with more than 15 years of operation, providing management, accounting, administrative and financial services to our clients and business partners, releasing key resources for the development of their businesses.

With Marle you know that you are delegating functions to a partner that will give you confidence, professionalism, absolute dedication and the highest quality in the services provided. We apply the highest standards of confidentiality to protect your information.

Our Team

Leticia Herrera Mata

Partner and founder of MARLE
Degree in Business Administration with emphasis in Public Accounting at the University of Costa Rica. 1986 Certified Public Accountant by the Association of Professional Public Accountants of Costa Rica since 1987.

Equipo Marle

Leticia Herrera Mata
Partner and founder of MARLE

Degree in Business Administration with emphasis in Public Accounting at the University of Costa Rica. 1986 Certified Public Accountant by the Association of Professional Public Accountants of Costa Rica since 1987.

2000- present. General Manager and member of MARLE.

1992-2006. Comptroller of FINTRA, a trust created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with the State Reform.

2001-2004. General Manager of KB Máxima Seguridad, authorized supplier of the transnational ADT Security & Fire.

1982-1992. Operations Manager of Banco BCT S.A.

Marta Arrea Brenes

Partner and founder of MARLE
Graduated in Business Administration, with emphasis in finance, from the University of Costa Rica (1976).

Equipo Marle

Marta Arrea Brenes
Partner and founder of MARLE

Graduated in Business Administration, with emphasis in finance, from the University of Costa Rica (1976).

2000-Present President and Founder of MARLE.

1985-2008. Financial and Project Director of FINTRA, a trust created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with the State Reform.

1975-1986. Sub-manager of Banco BCT S.A., manager of BCT-Valores S.A. Credit Officer of Financiera de América (Bank of America Finance Company).

Other positions: Member of the Board of Directors of the Bank of Costa Rica and other bank subsidiaries. Director and Vice President of the Board of Directors of the Central Bank of Costa Rica, member of the Board of Directors of the Superintendency of Financial Institutions. President of the Board of Directors of the National Council of Supervision of the Financial System. Financial advisor of local companies and member of the Board of directors of private companies.

Carlos Chinchilla Castro

Accounting manager
Graduated in Public Accounting at the University of Costa Rica, 2007. Incorporated in the Costa Rican Public Accountants Association in 2008. Private accountant incorporated.

Equipo Marle

Carlos Chinchilla Castro
Accounting manager

Graduated in Public Accounting at the University of Costa Rica, 2007. Incorporated in the Costa Rican Public Accountants Association in 2008. Private accountant incorporated.

2008. Private accountant incorporated.

2003-2017. Accounting Manager. Treasury Executive, Payroll Administrator and Business Services Accountant Marle S.A.

Leda Valerio Vargas

Administrative manager
Graduate in Business Administration with Emphasis in Finances at the National University of Costa Rica, 2000. Private accountant, incorporated to the Private Accountants Association of Costa Rica.

Equipo Marle

Leda Valerio Vargas
Administrative manager

Graduate in Business Administration with Emphasis in Finances at the National University of Costa Rica, 2000. Private accountant, incorporated to the Private Accountants Association of Costa Rica.

2009- Present. Aadministrative manager, treasury executive and accountant of Business Services Marle S.A.

1989- 2009. Contadora, project executive, FINTRA financial management executive, trust, created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with The Reformation of the State.


Leticia Herrera Mata

Partner and founder of MARLE
Degree in Business Administration with emphasis in Public Accounting at the University of Costa Rica. 1986 Certified Public Accountant by the Association of Professional Public Accountants of Costa Rica since 1987.

Equipo Marle

Leticia Herrera Mata
Partner and founder of MARLE

Degree in Business Administration with emphasis in Public Accounting at the University of Costa Rica. 1986 Certified Public Accountant by the Association of Professional Public Accountants of Costa Rica since 1987.

2000- present. General Manager and member of MARLE.

1992-2006. Comptroller of FINTRA, a trust created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with the State Reform.

2001-2004. General Manager of KB Máxima Seguridad, authorized supplier of the transnational ADT Security & Fire.

1982-1992. Operations Manager of Banco BCT S.A.

Marta Arrea Brenes

Partner and founder of MARLE
Graduated in Business Administration, with emphasis in finance, from the University of Costa Rica (1976).

Equipo Marle

Marta Arrea Brenes
Partner and founder of MARLE

Graduated in Business Administration, with emphasis in finance, from the University of Costa Rica (1976).

2000-Present President and Founder of MARLE.

1985-2008. Financial and Project Director of FINTRA, a trust created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with the State Reform.

1975-1986. Sub-manager of Banco BCT S.A., manager of BCT-Valores S.A. Credit Officer of Financiera de América (Bank of America Finance Company).

Other positions: Member of the Board of Directors of the Bank of Costa Rica and other bank subsidiaries. Director and Vice President of the Board of Directors of the Central Bank of Costa Rica, member of the Board of Directors of the Superintendency of Financial Institutions. President of the Board of Directors of the National Council of Supervision of the Financial System. Financial advisor of local companies and member of the Board of directors of private companies.

Carlos Chinchilla Castro

Accounting manager
Graduated in Public Accounting at the University of Costa Rica, 2007. Incorporated in the Costa Rican Public Accountants Association in 2008. Private accountant incorporated.

Equipo Marle

Carlos Chinchilla Castro
Accounting manager

Graduated in Public Accounting at the University of Costa Rica, 2007. Incorporated in the Costa Rican Public Accountants Association in 2008. Private accountant incorporated.

2008. Private accountant incorporated.

2003-2017. Accounting Manager. Treasury Executive, Payroll Administrator and Business Services Accountant Marle S.A.

Leda Valerio Vargas

Administrative manager
Graduate in Business Administration with Emphasis in Finances at the National University of Costa Rica, 2000. Private accountant, incorporated to the Private Accountants Association of Costa Rica.

Equipo Marle

Leda Valerio Vargas
Administrative manager

Graduate in Business Administration with Emphasis in Finances at the National University of Costa Rica, 2000. Private accountant, incorporated to the Private Accountants Association of Costa Rica.

2009- Present. Aadministrative manager, treasury executive and accountant of Business Services Marle S.A.

1989- 2009. Contadora, project executive, FINTRA financial management executive, trust, created by AID, for the restructuring and sale of the subsidiaries of CODESA (Costa Rican Development Corporation) and FUCE (State Cooperation Foundation) entity created to collaborate with The Reformation of the State.