Nancy Ardines

Area of Practice:
Tax Law
+507 205-6191

Nancy Ardines joined Icaza, González-Ruiz & Alemán in 2017 as a Tax Advisor and was named an Associate in 2020. She is a Certified Public Accountant and a Lawyer with over ten years of experience in Tax Law.

She is a member of the International Fiscal Association and the Authorized Public Accountants Association of Panama.

Nancy enjoys having the opportunity to get to know about the business activities of the different industries of the clients she assists in order to understand their needs and offer them the best alternatives to solve their accounting and tax issues in Panama.

Academic Instruction

  • Bachelor’s Degree in Law and Political Sciences, Universidad Santa María La Antigua, (2020).
  • Master in Tax, Universidad Especializada del Contador Público, (2013).
  • Bachelor’s Degree in Accounting (Certified Public Accountant), Universidad de Panamá, (2006).
  • License Certificate:
    • 2020 – Attorney
    • 2014 – Certified Public Accountant


    • Associate since 2020
    • Tax Advisor
  • Metrobank, S.A.
    • Tax Officer (2015-2017)
  • PricewaterhouseCoopers Panama
    • Senior Tax Consultant (2011-2015)
    • Senior Financial Audit (2008-2011)
  • Horwath International Moreno & Moreno C.P.A. (2007-2008)
    • Audit Assistant
    • Tax Assistant
    • Accounting Assistant


  • Authorized Public Accountants Association of Panama


Nancy spends her free time traveling, playing basketball and cooking.

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