Presentation Kreston Iberoamerica Group

1. KRESTON IBEROAMERICA GROUP

2. LOCAL LEADERSHIP, GLOBAL COVERAGE
Kreston International is a global network founded in 1971 that offers
quality auditing and consultancy services through member firms located
around the world.
The network now covers 105 countries with more than 700 offices and a
team made up of 21,000 highly qualified professionals, with a fee income
of $US $1,965 m.

3. LOCAL LEADERSHIP, GLOBAL COVERAGE
Presence in 105 countries

4. POSITIONING
Kreston International is
currently ranking as the
13th largest
accounting network in
the world according to the
“International Accounting
Bulletin” World
Survey, 2011.

5. GROWTH
Annual growth of Kreston International in US$m

6. OUR COMMITMENT
Our main commitment is to offer quality services.
Kreston International member firms commit to compliance with the
professional standards in accordance with the international standards:
• International Standards on Quality Control
• International Standards on Auditing
• Code of Ethics as issued by the International Ethics Standards
Board for Accountants.
• A globally coordinated quality monitoring and review program
supports member firms in the maintenance of these standards.

7. FORUM OF FIRMS
International network is member of the “Forum of Firms" (FOF), an
international association made up of the top 23 networks of accounting
firms that perform audits of financial statements that are or may be used
across national borders.
The "Forum of Firms" conducts its business primarily through the IFAC
Transnational Committee, which is the top global auditing organization
with representatives in 125 countries that promotes consistent and high-
quality standards of financial reporting and auditing practices worldwide.

8. FORUM OF FIRMS
Quality credential
"Forum of Firms" provides international network Kreston a quality
credential recognized throughout the world that grants a competitive
differentiator, as much as an international as a national level.
High standards of quality are required to be a member of the "Forum of
Firms" and Kreston has worked hard to reach these requirements in the use
of international procedure at an ethical, audit and quality control level.

9. “RISING STAR NETWORK”
Recently recognized by the
International Accounting Bulletin
for his exceptional
growth, ambition and innovation
to elevate its position in the
market with the “Rising Star
Network” Award, that
encourage us to reinforce our
quality commitment with our
clients and with our
professionals.

10. INTERNATIONAL COLLABORATION
The connection between Kreston members offers an additional value to
our services and this bond is the key to provide our clients the support of
experts in a world scale.
This international collaboration is specially relevant between the members
of Kreston in the Iberian Peninsula and Latin America, coordinated with
highly qualified professional teams.

11. KRESTON
IBEROAMERICA GROUP

12. KRESTON IBEROAMERICA GROUP
Kreston counts with a group of firms that collaborate deeply at an
international level and represented by offices in the following countries:
• Argentina
• Brasil
• Colombia
• España
• México
• Uruguay
• Venezuela

13. KRESTON IBEROAMERICA GROUP AIMS
• Optimize and consolidate business relations.
• Extension of services and exchange of information.
• Promotion, development and coordination of joint offers and
services involving different countries of the Iberomerican zone.
• Supervision of quality standards.

14. SERVICES

15. AUDIT & ASSURANCE
• Financial statement audits
• Due diligence
• System Audits
• Employment audits
• Consulting engagements in the prevention and detection of fraud
• Operational and processes audits
• Sarbanes Oxley implementation (USA)
• Fraud audits

16. SMALL AND MEDIUM SIZED COMPANIES
• Accounting
• Preparation of financial statements
• Management
• Management reports
• Partnerships

17. TAX AND EMPLOYMENT LAW
• Tax planning
• Tax benefit consulting and implementation.
• Representation and consulting in tax related audits.
• International taxation
• Transfer pricing studies
• Tax consulting in purchase price allocation
• Employment law consulting

18. TRIBUTARY AND CUSTOMS CONTENTIOUS
PROCESSES
• Technical and legal assistance in customs tax inspections, social
security and customs claims
• Representation in fines, business closures and seizures
• Appeals for legal protection and certainty declarative actions
• Recovery claims
• Expert witness and opinions
• Consulting on tax determination of office procedures and conflicts
with potential criminal consequences
• Consulting and defense in process for customs offences
• Representation before the BCRA for violations of the criminal
exchange regime.
• Consulting and representation in money laundering claims
• Assistance in searches

19. CONSULTING
• Organizational evaluations
• Business valuations and/or appraisals
• Investments Projects Assessment
• Management planning and controls
• Assistance with business plans

20. KRESTON
IBEROAMERICA GROUP
Organizational committee and members:
• Elena Ramírez (ESPAÑA), Group leader
• Ricardo Andrés Paolina (ARGENTINA)
• Alejandro Isas (MÉXICO)
• Carlos D’Arrigo (VENEZUELA)

21. CONTACT
España Elena Ramírez (34) 93 362 31 23 elena.ramirez@iberaudit.es
Argentina Ricardo Paolina (54) 114 313-3035 rapaolina@llyasoc.com.ar
Brasil César Ramos (55) 11 35412992 cesar@partnership.com.br
Colombia Natalia Mora (618) 944 57397 natalia.ms@rm-auditores.org
México Alejandro Isas (52) 442 309 3900 aisas@krestonidm.com.mx
México Agustín C. Mendoza +52 442 183 17 32 acmendoza@krestoncsm.com
México Juan Espinosa +52 (222) 893-76-10 jespinosa@krestonbsg.com.mx
Uruguay Juan Fernández (5982) 916 1225 jfernandez@jpdamiani.com
Venezuela Carlos M. D'Arrigo (58) 212 951 6917 carlos.darrigo@tlconsultores.com