the americas - dfk nugents · barra da tijuca – rio de janeiro t: +55 (21) 2112-4871 f: +55 (21)...
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The Americas
A worldwide association of independent accounting firms and business advisers
Key Information
PresidentDemetris Demetriou (Cyprus)
Vice President – The AmericasPaul Panabaker (Canada)
Vice President – Asia-PacificNavin Patel (NZ)
Vice President – Europe, Middle East & AfricaJohan Dens (Belgium)
Executive DirectorMartin Sharp (UK)
Executive OfficeTemple Chambers, Suite 1203-7 Temple AvenueLondon EC4Y 0DAUnited KingdomT: +44 20 7436 6722F: +44 20 7436 6606E: [email protected]
Worldwide StatisticsAs of December, 2015
The Asia- Europe, Middle DFKAmericas Pacific East & Africa International
Number of offices 123 88 204 415
Number of partners 642 233 515 1,390
Other professional staff 2,758 2,664 2,739 8,161
Number of support staff 769 511 717 1,997
Total staff (including partners) 4,169 3,408 3,971 11,548
Fee income (US$M) 699 146 496 1,241
Fee income (€$M) 635 132 360 1,129
DFK International is a major international association
of independent accounting firms and business advisers
that has been meeting the needs of clients with
interests in more than one country for 50 years.
Our association now has over 300 offices across the
world. The association is divided into three regions —
The Americas; Asia-Pacific; and Europe, Middle East &
Africa. Each region appoints a Regional Vice President
who is a member of the Board and also the Executive
Committee. Regional Vice Presidents have a particular
responsibility for ensuring members comply with
DFK’s Membership Criteria.
An Executive Director, employed by the Board, is
based in the DFK International Executive Office in
London and is responsible to the President and the
Board of Directors for all administration and
development of the international association. In larger
countries of the world where there are several DFK
Member Firms, DFK has developed National Groups
to respond to local clients' needs.
Each DFK member firm is an independent legal entity
in its own country. A grouping of members who
include DFK in their firm's name are classified as
network firms in compliance with EU and IFAC
requirements.
DFK International is a non-profit making incorporated
organisation based in the United Kingdom and its
Executive Office is located in London.
Contents
Member Firms by Country(National Groups in bold)
Argentina 2
Brazil 3
Canada 5
Chile 8
Colombia 9
Costa Rica 10
Ecuador 11
El Salvador 12
Guatemala 13
Honduras 14
Mexico 15
Nicaragua 17
Panama 18
Peru 19
Puerto Rico 20
United States of America 21
Uruguay 24
Venezuela 25
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DFK International
Services• Audit or review of financial state-ments
• Implementation of local, internationalnorms of accounting and USGAAP
• Management consulting• Outsourcing administrative services• Labor relations advice• Advising on national, provincial taxesand municipal rates
• Litigation support• International fiscal planning• Advising in non-profits• Corporate finances• Cost analysis• Advising in information technology• Mergers and acquisitions; Due dilin-gence; Valuations of companies
• Training• Advising in family-owned companies
Sectors• Communications• Hotels• Manufacture• Real Estate• Agriculture• Construction• Charitable organizations• Professional practice• Education• Health Services• Retail• Importers• Insurances• Financial services
Contact
BUENOS AIRESEstudio Sambuccetti y AsociadosAlsina 1609 - Piso 9 (1088)Ciudad Autónoma de Buenos AiresT: +54 (11) 4374-4989 / 5084
4372-9329F: +54 (11) 4374-4989 / 5084
4372-9329 (ext.104)[email protected]
ROSARIO (Santa Fe Province)Ilharrescondo y AsociadosSarmiento 756, Piso 5, Oficina 1(S2000CML) Rosario - Provincia de Santa FeT: +54 (341) 425-8920
425-7034425-6187
F: +54 (341) 425-8920425-7034425-6187
CORDOBA (Córdoba Province)Vocos R. y AsociadosLa Pampa 57 - Quinta Santa Ana(X5000NJA) CórdobaT: +54 (351) 421-4113F: +54 (341) [email protected]
Argentina
OverviewThe range of services that we offer ourclients have three basic premises: quali-ty, agility and cordiality. The quality is reflected in the rigorous
standards of work that we perform on adaily basis, bringing our clients preciseinformation allowing them to optimizedecision making. Also DFK Internationalmaintains intense quality control.Constant changes that affect our clientsdemand that we work proactively, atmaximum efficiency. An excellentreport is totally useless if it does notarrive in time to make the necessarybusiness decisions.For that reason, our staff is trained to
give a fast answer to any client inquiry,and to alert our clients of changes ornew features that can affect their opera-tions. That is agility.Our clients notice these differences,
and always feel well-treated.This level of attention means our part-
ners become directly and personallyinvolved in all tasks, consultations andthe preparation of information. As aresult, clients see us as more than justaccountants and we become trustedallies — and this is only obtained withcordiality.
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Brazil
OverviewAdviser is a service provider in auditing,accounting, taxes, consulting and valua-tion, focusing on medium and largecompanies from a wide range of seg-ments. Our organization is qualified tosupport all companies registered inCVM, the Brazilian SecuritiesCommission. We have offices in theSouth and Southeast of Brazil—in SãoPaulo, Recife, Rio de Janeiro andJoinville—with a team of over 80 highlyexperienced and skilled professionalswho produce effective results. Since 1995 we have been performing
standard services and independent proj-ects in Brazil and abroad. We workdirectly on projects in countries on fourcontinents (USA, England, Germany,Holland, France, Japan and Australia).Our team is aligned with the best
practices of the world market, preparedfor creative and specific solutions basedon the most current information and theconstant changes in internationalaccounting standards.Our services are personalized, which
makes it possible to offer solutions andguidance according to the specificneeds of each client. We provide all thenecessary resources for the appropriate-ness of local accounting for foreigncompanies established or willing to setup its activities in Brazil.Our mission is to be recognized as a
company with agile solutions to theneeds of our customers through value-added services at fair prices.
ServicesSome of the services we offer ourclients are:• Auditing- Financial Statements Audit- Business and Segments Audit- SOX- Due Diligence
• Accounting - Startup Company- Outsourcing
• Consulting - IFRS/US GAAP - Implementation- Mergers and Acquisitions- Valuation- Standards and Procedures- Business Plan- Financial Recovery of Undertakings
• Controlling- Financial Management- Legal Representation- Management Reports
• Taxes - Tax Audit- Permanent Tax Advice- Tax Planning- Evaluation of Corporate Structures
• Human Resources- Recruitment and Selection/- Executive Research- Competence Mapping and Process
• Regulatory Matters - Legalization, Registry and Inspectionof Company and Products
Sectors• Automotive• Pharmaceutical• IT• Technology• Textile• Bearings• Retail• Insurance• Telecommunications• Manufacturing• Property Market • Construction• Third Sector
Contact
RECIFEAdviser Sul – AuditoresIndependentes Rua Padre Carapuceiro, Nº 858, Sala701, Conjunto 04 A, 7º Andar – BoaViagem Centro Empresarial Queiroz Galvão –Torre Cícero Dias Recife-PE CEP: 51020-280 T: +55 (81) 3059-4286 F: +55 (81) 3059-4140
RIO DE JENERIOAdviser Sul Auditores IndependentesAv. Luiz Carlos Prestes, 180 / 3º Andar– Barra Trade V – Cep. 22775-055 –Barra da Tijuca – Rio de Janeiro T: +55 (21) 2112-4871F: +55 (21) 2112-4601E: [email protected]
SÃO PAULOAdviser Auditores IndependentesRua Clélia, 2145, 13º AndarCep: 05042-001 São Paulo - SP BrazilT: +55 (11) 3670-6300F: +55 (11) 3670-6301
JOINVILLEAdviser Sul Auditores IndependentesRua Nove de Março, 820 - 2º AndarCentroCep: 89201-400 Joinville - SC BrazilT: +55 (47) 3434-0034F: +55 (47) 3434-0034
Paulo César Domingues [email protected]
Roberta [email protected]
José Murilo [email protected]
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OverviewThe Krypton Group provides the neces-sary tools for achieving excellence. Itsunits in Belo Horizonte, Brazil’s thirdlargest city, offer cutting edge resourcesand equipment. The group comprisesthree companies: Krypton AccountingServices, Krypton Consulting, and KAPKeylock Automated Para-Accounting. Our strength lies in solid professional
competence in specialized areas. Eachone of the companies is able to benefitfrom the accumulated knowledge andexperience of the others, in a seamlessinterface which promotes excellence incorporate and strategic management.Our purpose is to provide our clients
and partners with business and strategicmanagement consulting in an agile,structured and secure manner. For thiswe rely on a strong and cohesive teamthat executes all tasks and activities incompliance with strict ethical standards. The interaction and expertise of our
employees have made Krypton arenowned company in the domestic andinternational market and a benchmarkin business management.The Krypton Group positions its
clients in the market through a totallycustomized service and provides specif-ic solutions to every demand.Our portfolio is comprised of domes-
tic and international clients of differentsizes and from several industries.However, all of them have a commonpurpose: to be successful.
BELO HORIZONTEKrypton Serviços ContabeisVisconde Taunay, Street, 173Sao Lucas City: Belo Horizonte MGBrazil 30.240-300T: +55 31 3244 4800F: +55 31 3244 4848www.krypton.com.br
Anderson [email protected]
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Brazil (continued)
You can be assured that the advice you receive takes accountof local culture and customs in addition to local regulations,helping to ensure the success of your business.
National Group
CanadaDFK Canada is a national association of independent accounting firmswith locations in most major centers throughout Canada. DFK Canadaconsistently ranks as the largest accounting association in Canada.
resources and intellectual capital ofevery DFK firm in every country repre-sented. Invaluable for multi-jurisdiction-al projects, this alliance provides seam-less access to global skills and expertise,assuring each client of high quality, per-sonalized service anywhere in the world. Simply put, affiliation with DFK
International enhances our global reach,provides additional resources andexpands the world of opportunity forour members and their clients.
ServicesDFK Canada member firms offer a fullrange of business and financial servicessuch as those listed below. Full detailson these and other services areavailable from our member firms.• Accounting, Auditing & Assurance- Monthly financial analysis - Accounting software consulting andimplementation
- Budgets–corporate and personal - Cash flow projections - Asset management - Profitability analysis - Investment analysis - Forensic auditing
• Business Advisory- Banking proposals and sourcing offunds
- Negotiation of partnership andshareholder agreements
- Negotiation of business contractsand agreements
- Profitability and cash management - Business operating systems analysis - Management succession planning - Human resources management solu-tions
• Estate & Personal Financial Planning - Estate, financial and retirement plan-ning
- Cash flow management and networth statements
- Education funding - Insurance requirements analysis - Strategic asset allocation and man-agement
• Financial Reporting- Preparation of financial statements - Audit or review of financial state-ments
- Projected financial information forlenders
- Special reports (contract compli-ance, security analysis)
- Internal control and corporate gov-ernance
- Purchase audits • Litigation Support - Personal injury and fatal accidentclaims
- Shareholder and partnership disputes - Matrimonial disputes - Breach of contract - Expropriations - Intellectual property infringement - Loss of income claims
• Mergers & Acquisitions - Information and sales brochures - Negotiation with parties leading toconsummation of agreement
- Preparation of letters of intent - Business valuation and pricing - Purchase investigations - Income tax structure - Divestures and sale of your business
• Taxation - Corporate and Personal income taxplanning
- Estate planning and inter-generationsuccession
- Tax structure for mergers and acqui-sitions
- GST / retail / commodity taxes - Preparation of income tax returns - U.S. and International tax solutions - Dealing with Cross-Canada jurisdic-tions
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Continued �
OverviewOur members are typically the largestindependent accounting firms in theirregion, with several in the top 30 in thecountry, and have well-establishedreputations within their communitiesand a commitment to professionalism,integrity and quality of services. Our member firms offer a diverse
range of comprehensive accounting andfinancial services to clients in a broadspectrum of business sectors and mem-bership in DFK Canada provides ourmembers and their clients access toresources across the country.While member firms have their own
cultures that reflect their local businessenvironment, they have many things incommon including a desire to give theirclients the best personal service avail-able from an accounting firm; enthusi-asm for fully understanding clientobjectives and delivering effectiveadvice; dedication to providing personaland timely services and a commitmentto achieving consistent professional andethical standards. Through a forum of national and inter-
national events and conferences, ourmembers exchange ideas and informa-tion in a non-competitive environment.This exchange strengthens our reach asfirms share their expertise, capabilitiesand experiences. Membership in DFKCanada enables independent accountingfirms to leverage the strength of anational affiliation and capitalize on thebenefits of a global presence. DFK Canada has a membership agree-
ment with DFK International and thisaffiliation provides a practical, personal-ized alternative to dealing with largemultinational firms. Membership in DFKprovides direct access to the collective
SectorsThe members of DFK Canada provideservices to clients in virtually everybusiness sector:• Agriculture • Automotive • Construction • Contracting • Distribution • Engineering • Entertainment & Leisure • Estates & Trusts • Exploration • Financial • First Nations • Fisheries • Food & Beverage • Forestry • Government • Agencies • Health Services • Hospitality • Incorporated Professionals • Land & Real Estate • Development • Local Government • Lotteries • Manufacturing • Media & Telecommunications • Not for Profit • Oil & Gas • Publishing • Retail • Textiles • Transportation • Travel & Tourism
Contact
DFK Canada Inc.1923 –151 AvenueEdmonton, Alberta T5Y 1W1 Canada T: +1 (780) 472-4334 [email protected]
ALBERTA
CALGARYKenway Mack Slusarchuk StewartLLP333, 11th Avenue SW, Suite 1500Calgary, Alberta T2R 1L9T: +1 403 233 7750 F: +1 403 266 5267www.kmss.ca
Bryce [email protected]
EDMONTON Kingston Ross Pasnak LLP2900, 10104 - 103 Avenue Edmonton, Alberta T5J 0H8T: +1 780 424 3000 F: +1 780 429 4817www.krpgroup.com
Martin K. [email protected]
MANITOBA
WINNIPEGPope & Brookes LLP300-530 Kenaston Blvd, Winnipeg, Manitoba R3N 1Z4T: +1 204 487 7957 F: +1 204 487 1243www.popebrookes.ca
Richard D. [email protected]
NEW BRUNSWICK
SAINT JOHN, Teed Saunders Doyle & Co.39 Canterbury StreetSaint John, New Brunswick E2L 4S1T: +1 506 636 9220 F: +1 506 634 8208www.teedsaundersdoyle.ca
Andrew [email protected]
NEWFOUNDLAND
ST JOHN’SNoseworthy Chapman CharteredAccountants516 Topsail Road, Suite 201St John’s, Newfoundland A1E 2C5T: +1 709 364 5600 F: +1 709 368 2146www.noseworthychapman.ca
David [email protected]
NOVA SCOTIA
HALIFAXWBLI Chartered Accountants26 Union Street, 2nd FloorBedford, Halifax Regional Municipality,Nova Scotia B4A 2B5T: +1 902 835 7333 F: +1 902 835 5297www.wbli.ca
Kirk [email protected]
ONTARIO
HAMILTON Taylor Leibow LLPEffort Square, 7th Floor 105 Main Street EastHamilton, Ontario L8N 1G6T: +1 905 523 0000 F: +1 905 523 4681www.taylorleibow.com
Nigel [email protected]
LONDONDavis Martindale LLP373 Commissioners Road W London, Ontario N6J 1Y4T: +1 519 673 3141 F: +1 519 645 1646www.davismartindale.com
Paul [email protected]
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Canada (continued)
OTTAWAGinsberg Gluzman Fage & Levitz LLP287 Richmond RoadOttawa, Ontario K1Z 6X4T: +1 613 728 5831 F: +1 613 728 8085www.ggfl.ca
Deborah [email protected]
TORONTOWilliams & Partners CharteredProfessional 675 Cochrane Dr., East Tower, Ste. 505Markham, ON L3R 0B8T +1 855 888 9913 F +1 888 969 8167 www.williamsandpartners.com
Nick [email protected]
PRINCE EDWARD ISLAND
CHARLOTTETOWNMRSB Chartered Accountants139 Queen StreetCharlottetown, Prince Edward Island C1A8C3T: +1 902 368 2643 F: +1 902 566 5633www.mrsbgroup.com
Shaun [email protected]
QUÉBEC
GATINEAUGinsberg Gingras & Associates Inc.145 Promenade de PortageGatineau, Québec J8X 2K4T: +1 819 776 0283 F: +1 819 776 1254www.ginsberg-gingras.com
Chantal [email protected]
MONTREAL Levy Pilotte LLP5250 Boulevard Décarie #700 Montréal, Québec H3X 3Z6T: +1 514 487 1566 F: +1 514 488 5145www.levypilotte.com
Joseph [email protected]
QUÉBEC CITYDallaire Forest Kirouac ca, s.e.n.c.r.l.1175 De Lavigerie, Suite 580Québec City G1V 4P1T: +1 418 650 2266 F: +1 418 650 2529www.dfk.qc.ca
Josee O'[email protected]
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Chile
OverviewObregón & Associates is an organiza-tion of highly qualified professionalsthat make up a multidisciplinary team;we are confident that we will meet yourexpectations for any advice you require.Our philosophy has always been to
deliver a personalized customer service.Being part of DFK International allowsus to exchange experiences with profes-sionals from other countries to developstrategies that result in a high degree ofprofessionalism in the provision of time-ly services, high ethical and profession-al standards, advanced technology, andan advanced quality methodology —translating into a world-class, personal-ized service.Proper coordination with other DFK
International firms allows us to increaseefficiency, resulting in reduced costs forour customers.Our mission is to provide full capabil-
ities of the firm to serve our customers,help them achieve their goals. We wantour professionals to relate closely withour customers, developing the work inan ethical framework, ensuring confi-dentiality, integrity and compliance withthe law — while taking into account thesocial environment.Our values:
• Integrity – We are loyal to our princi-ples, our colleagues and our profes-sion. We favor ethics in our profes-sional activity.
• Responsibility – We treat our client’schallenges as our own; we alwayswish to exceed our own expectationsand we are mindful of how our workmay affect the community.
• Independence – We work independ-ently in our role as auditors and con-sultants. We see our clients individu-ally and we invest time in under-standing what makes them unique.
Services• Audit- Audit of Financial Statements- Internal Control Review- Audit of Agreed Procedures- Due Diligence- Surveys and Special Studies
• IFRS- Impact Assessment Implementationof IFRS Standards
- Implementation of IFRS Standards.- IFRS Training
• Legal and Tax Advisory- Tax Planning- Tax Audit- Advice in Specific Areas- Labor and Previsional Advice- Corporate OrganizationalAlternatives
- Tax Due Diligence- Corporate and Personal IncomeOperation
- Monthly Advisory Service- Tax Diagnosis- Representation before the InternalRevenue Service
• Entrepreneurs Services- Accounting Outsourcing· Accounting Process Outsourcing · Accounting Comptroller· Account Analysis· Accounting Rework· Issuance of Financial Statements
- Payrrol Outsourcing· General Role of Earnings· Private Role for Executives· Legal Documentation Support· Temporary Services· Preventive Labor Comptroller· Personnel Selection
• Management Consultancy- Financial Restructuring- Special Financing- Purchase or Sale of Companies orsegments of them
- Mergers - Business Valuation - Asset Valuation
• Physical Inventories- Physical Inventory Planning- Preparation of Instructions- Coordination with the AreasInvolved
- Take Physical Inventory- Identification and Reconciliation ofPhysical Differences
- Report Detailing the PhysicalInventory
- Development of Procedures Manual
Contact
SANTIAGOObregón & AssociatesMonjitas 527, Oficina 801SantiagoTel: +56 (2) [email protected]
Marcelo Obregón Sepúlveda [email protected]
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Colombia
OverviewJAHV McGregor SA has a history ofover 23 years in the market, which ithas entered gradually since its incep-tion, participating in both the publicsector and the private sector. We pro-vide strength and institutional support tocustomers, positioning our firm amongthe top five organizations providing pro-fessional services in Colombia.Our company operates with the most
advanced methodological guidance toensure our work meets the highest qual-ity standards utilizing our technologicaland human capital so that each engage-ment receives specialized support itdeserves.Our professionals maintain an ongo-
ing relationship with customers andalways give their best effort and dedica-tion, in a completely ethical, transpar-ent and confidential manner while serv-ing with efficiency and quality.Our philosophy aims to "solve cus-
tomer problems with utility", ie, allwork produces a proportional benefit tocontract work - generating a consistentintegrated solution within different areasof the company. We achieve this byproviding all organizations with the bestservices with the highest level of com-petition.
ServicesOur services are certified under ISO9001: 2008, therefore, the quality poli-cy is focused on providing Audit, TaxAudit, Supervision, ManagementConsulting and Management, InternalControl, Accounting Outsourcing,Supervision and Forensic Audit; Adviceon Operations, Administrative andFinancial Processes, Consulting andLegal Services, Tax Services; BudgetAnalysis and General ManagementConsulting. This certification ensures the highest
level of professional standards throughprinciples of effectiveness and efficien-cy. We do this through highly qualifiedstaff, all of whom are motivated andcommitted to continuous improvementin all performance levels of the Firm.The result is increased satisfaction ofeach client, ensuring the fulfillment oftheir needs and expectations, and a life-long pursuit of excellence.
Service Areas• Public Sector• Healthcare• Energy• Financial• Education• Technology• Communications• Pharmaceuticals• Transport• Engineering and Construction• Retail• Hospitality and Tourism
Contact
BOGOTAJAHV McGREGOR S.A. –Consultores y AuditoresCalle 93 No.11 A-11 Office 603Platamovil BuildingBogota, D.C.T: +571 691 9901F: +571 691 9901 xt [email protected]
Jaime Andres [email protected]
Costa Rica
OverviewFormed on January 1975, DespachoCarvajal & Colegiados has providedauditing and consulting services foralmost forty years. We are an excellentchoice for your company and here arefive reasons why:1. Professionalism2. Experience3. Backing from an international firm4. State-of-the-art technology5. Customized service.However, that is not all we offer. Our
extensive experience is backed up byour staff. The policy of the Firm for thelast few years has been to cultivate ourmost valuable asset: our professionalstaff. Therefore, we have been makingongoing efforts that are reflected in theexperience our Firm has built over theyears, so that we can provide clientswith quality service and value added.Our mission is to be a prestigious
Firm with local and international pres-ence and devoted to providing top qual-ity auditing and consulting services toclients in the private and public sectors,based on a methodology whose basicprinciples include efficiency, effective-ness, excellence, opportunity and cus-tomized service, so that we can meetthe needs of our clients based on resultsthat will contribute to the managementdecision making process.
ResourcesOur Firm is currently and actively regis-tered in the eligible auditor records ofthe National Registry of Securities andBrockers, in compliance with provisionscontained under the regulations forexternal auditors and corporate gover-nance regulations applicable to entitiessupervised by the Superintendence ofFinancial Entities (SUGEF), the GeneralSuperintendence of Securities (SUGEVAL),the Superintendence of Pensions (SUPEN)and the General Superintendence ofInsurance (SUGESE).
Despacho Carvajal & Colegiados hasbeen an independent member firm ofDFK International (www.dfk.com) sinceOctober 1, 1995, an organization thathas 244 members firms at their 307offices in 84 countries. In the beginningof 2010, Member Firms of DFKInternational included 1.210 partners,6,262 professionals, and a support teamof 1,883 people, for a total team of9,355 professionals.
Services• External Auditing- Financial: Book account analysis- Operating: Procedure efficiency and effectiveness analysis
• Tax Consulting – Taxation advice, taxreturns, tax claims, tax carry-forward:- Income tax- Sales tax- Excise tax- Other taxes
• Information Technology (IT) Consulting- Assessment of the computer centerinternal control
- Software and hardware analysis- Database analysis
• Manual Development- Accounting manuals- Accounting procedure manual- Human Resources manual
• Consulting- Physical inventory of assets- Physical inventory
Clients and ServicesDespacho Carvajal & Colegiados,Contadores Públicos Autorizados hasextensive experience accumulatedthough over 37 years, has carried outaudits in entities such as private compa-nies, Solidarity Associations,Governmental Entities, FinancialInstitutions, State Banks and Housing,Nonprofit Organizations, NGOs,Savings and Loan Cooperatives, Inter-American Development Bank Programs,Foundations, etc.
Here are some of the industries whichhave been given financial services suchas external audit, tax, IT, operationalaudits and external consulting:• Commercial• Industrial• Government• Financial groups supervised bySUGEF, SUPEN, and SUGEVAL
• International Organizations• Solidarity and CooperativeAssociations
Contact
SAN JOSEDespacho Carvajal & Colegiados,Contadores Públicos Autorizados Curridabat, Galerías del Este Building,From Heladería POPS 25 meters East,Third floor, offices 30 and 31San José, Costa Rica. T: +506 2283-2525
2283-39162283-22112283-2212
F: +506 2283-2323P.O. Box 7810-1000 www.despachocarvajal.com
Gerardo Montero Martí[email protected]
Ricardo Montenegro Guillé[email protected]
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Ecuador
OverviewMicelle Cia. Ltda. is a company charac-terized by providing comprehensivefinancial, tax and accounting services,which has been the difference that hasset us apart from the rest in a marketthat is very competitive these days. Withoffices in the country’s main city ofQuito, we cover the broad serviceneeds of local and international clients. Since 1999, we have provided per-
sonalized services to our clients, offer-ing them solutions and advice in accor-dance with specific needs in order toimprove their businesses. Through allthese years we have gained the expert-ise necessary to help and support ourlocal and international clients who arestarting up, improving and expandingtheir businesses.Our Mission: To provide innovative
and timely auditing, accounting andbusiness consulting services aimed atmeeting the expectations and needs ofour clients in an efficient manner. Our Vision: To be a leading firm
nationwide, preferred forth quality ofthe services it provides, and to growsystematically in the local market withinternational expansion.Our Principles and Values: • Integrity • Respect • Positive attitude • Responsibility • Good work environment
Resources Our professionals comprise multidisci-plinary, highly qualified work teams thatare focused on providing services thatmeet the legal and technical standardsapplicable to each type of serviceoffered, with a high degree of responsi-bility, moral and professional ethics,independence, and confidentiality.Currently, around 40 professionals are
working in our different divisions.
Services • Audit• Controlling and Accounting• Consulting• Legal and Tax Matters• Manufacturing• Commercial services • Agriculture • Hotel management and tourism • Construction and real estate • Technology • NGOs and non-profits • Education • Telecommunications • Petroleum • Financial • And more
Contact
QUITOMicelle Cia. Ltda.Pasaje Donoso, N32-36 y Whymper, Dpto. 1T: +593 2 2232 316+593 2 2232 317
Santiago [email protected]
Carlos Garcí[email protected]
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El Salvador
OverviewMoreno Portillo y Asociados, S.C. wasfounded in 1975 by Mr. José RubénMoreno Portillo, current managing part-ner, and another colleague who left thefirm years ago. Mr. Moreno has been President of the
Public Accountants Institute in ElSalvador and is well known in the com-munity.The Firm is composed of three part-
ners and twelve professionals and staff.All personnel is equipped with eitherlaptops or desktops with backup.The firm has major banks and has
engagements with energy related com-panies among other clients.
Contact
SAN SALVADORMoreno Portillo y Asociados, S.A de C.V. (Correspondent Member)Colonia Miramonte. Poniente #2Calle Camagüey, Casa #278San SalvadorApartado Postal #2387T: +503 2260 0206 (PBX)F: +503 2260 [email protected]
José Rubén Moreno [email protected]
A vital element of how DFK firms add value to their clientsis through knowledge of the industries and the countries in which their clients operate.
13
Guatemala
OverviewAmory González, Auditores yConsultores Gerenciales is a profession-al organization aimed at providing taxand management auditing, consultingand planning services both locally andinternationally.In October 1999, the firm became the
exclusive representative in Guatemalaof DFK International, a public account-ing and auditing firm broadly recog-nized worldwide, with presence in vari-ous Latin-American countries. The firm is led by Mr. Amory
Gonzalez Castellanos as its DirectingPartner. He is a nationally recognizedpublic accounting professional withover 15 years of independent profes-sional experience including internation-al auditing firms. The current organization has a staff of
30 people that includes professionalswith different levels of experience andtraining. This allows us to distribute thework in accordance with the level ofexperience required in order to be per-formed efficiently. As an accounting firm, we also have
a tax-auditing department which isactively involved in providing technicaland professional tax support and direct-ly provides tax-consulting servicesaspects of all their projects.
Clients and Services Our professional experience includesprojects completed for internationalorganizations and regional private sec-tor companies in the areas of industry,financial services and more, related tothe auditing of financial statements inaccordance with generally acceptedaccounting standards. Providing theseservices requires us to have an ongoingfamiliarity with local as well as interna-tional technical legislation and regula-tions.
In the area of management consult-ing, we advise our clients on organizingtheir accounting systems and ensuringthey function effectively. Our services inthis area include performing operatingaudits, which require a careful reviewof the organization’s internal controlsystem.We have also participated in prepar-
ing manuals for administrative andaccounting procedures, which provideguidelines for orienting and trainingpeople in accounting operations.Other specialized services in the area
of management consulting include re-engineering services, changes to organi-zational structure, evaluations of posi-tions and salaries, executive and middlemanagement recruitment, and more. The Tax Auditing Department address-
es everything related to the area of reg-ulatory affairs and taxes and providesadvice for implementing tax planningstrategies and determining tax policiesto optimize the payment of taxes, takeadvantage of the benefits of the existingregulatory and tax framework, adapt tochanges in tax requirements, and more.Due to the ongoing importance of
computerized systems to our clients ona day-to-day basis, we have specializedin this area, providing the market withproducts of recognized quality that aredesigned and/or represented by yourfirm. This requires us to stay abreast ofthe most recent technological changes.
We provide our auditing services toimportant companies and agencies ofthe public and private sectors, includinginternational organizations and multina-tional companies, in the followingareas:• Importation of chemical products• Importation of radioactive materialsand agricultural equipment
• Drilling and extraction of minerals • Importation of computer equipment• Sea transport services • Projects to provide drinking water• Drilling of wells • Print media • Exportation of flowers • Financial services • Air transport • Port terminals for supply
Contact
GUATEMALA CITYAmory González, Auditores yConsultores GerencialesAvenida Reforma 8-60, Zona 9Edificio Galerías ReformaTorre II, Nivel 12, Oficina 1201Guatemala CityT: +502 23613132
233270402334844923311053
F: +502 [email protected]
Herbin Amory González Castellanos – Audits
Licda. Flor de María Juárez – Tax and Accounting
14
Honduras
OverviewCoca Luque y Asociados, S. de R.L.,was founded in 1999. Its main purposeis to provide auditing, consulting,accounting and tax services to interna-tional organizations and public and pri-vate institutions. The training and pro-fessionalism of its staff are due to theirhigh technical qualifications and admin-istrative and managerial experience,which have allowed the company toprovide its clients with efficient service. Through its specialties of auditing,
consulting, accounting and taxes, CocaLuque y Asociados contracts technicallyskilled professionals to do any auditingor consulting work that our clientsrequire.The partners and employees of Coca
Luque y Asociados have over 35 yearsof experience, which is reflected in thelist of clients they review and preparereports for. Accordingly, they followInternational Accounting Standards (IAS)and International Financial ReportingStandards (IFRS). Coca Luque y Asociados, S. de R.L.
works for various multilateral and bilat-eral organizations, requiring that it keepup with the auditing guides for theWorld Bank, IADB (AF300 Guides),USAID (Yellow Book), UNDP, Inter-American Foundation (IAF) (DonorGuides), Swiss Agency for Developmentand Cooperation, Swedish Agency forInternational Development Cooperation,and the European Union. They preparetheir own standards and send them tous so that we can prepare the auditingreport.Our staff receives regular training in
order to stay ahead of developmentsand pronouncements in the area ofauditing and on their application. Theauditing standards and procedures thatour firm follows are supported by thetechnical training, experience andcapacity of our professional staff. Our
partners and auditors have an attitude ofmental independence and professionaldiligence when it comes to conductingreviews and preparing reports, followinggenerally accepted accounting stan-dards.
Services The organization, work methodology,expert staff, quality control and otheraspects of Coca Luque y Asociadosguarantee efficient and effective prod-ucts for our clients with the quality theyexpect. Additionally, we have the con-sulting services and quality control ofDFK International. The firm’s activities are summarized
below: • Auditing Services • Financial Accounting Services • General Consulting Services • Tax Services
Sectors • Financial Institutions • Leasing Companies• Private Pension Fund Administrators • Public Employee Benefits Institutions • Insurance Agents• Stock Exchanges• Risk Rating Companies• Credit Card Issuers • Credit Card Processors• Warehouses • Currency Exchanges • First- and Second-Tier PrivateDevelopment Banks
• Private Risk Centers • Savings and Credit Cooperatives thatmanage resources with BANHPROVI
• Remittance Companies • Large Commercial Debtors of institu-tions supervised by the NationalBanking & Insurance Commission
• International Organizations such asthe IADB, World Bank, EuropeanUnion, and other credit organiza-tions.
Contact
TEGUCIGALPA Coca Luque y Asociados, S. de R.L.Barrio Guadalupe, Sendero Selecta,No.2017, contiguo a Dispensario de laIglesia El Cenáculo, Tegucigalpa,Municipio del Distrito Central, HondurasApartado Postal No.1510,Tel: PBX. 2235-7573
2235-82932235-83992235-8172
Telefax: 2235-6622
15
National Group
MéxicoDFK Mexico is a nonprofit association of independent accounting firmsthat deliver a full range of services to clients across the whole country. The association began in the 1980’s, grouping together the Mexican mem-bers of DFK International.
ServicesWe provide expert access necessary toimplement our clients’ strategic deci-sions in Mexico: whether this involvesthe creation of a subsidiary, setting up afactory, or the development of the localmarket. DFK Mexico has broad tax skillswith experience in many specific casesfor companies and individuals. Memberfirms have developed a real tax expert-ise and can advise their clients on theircurrent tax structure, opportunities forimproving their structure and on admin-istrative controls. For each member firm, delivering
expertise and advice to clients goeshand in hand with a high degree of pro-fessionalism and respect for the strictrules of integrity and independence.
SectorsOur members have experience in awide range of sectors such as: • Agribusiness• Agriculture• Animal Food Industry• Automotive Distributors • Banking • Chemical & Medical• Commerce & Manufacturing • Construction• Consumer Goods• Education • Finance• Government • Hotel & Hospitality• Human Food Industry• Insurance• Leather Industry (Tanning)• Marketing & Professional Services• Mining Industry • Nonprofit• Plastic Industry
• Real Estate • Retailing• Services• Shoe Industry• Telecommunications• Textile Industry • Transport of Terrestrial Load
Activities DFK Mexico members are in regularcontact with each other, either exchang-ing staff and working together or forinternal training meetings relating tonew legislation. This exchange of infor-mation and experience strengthens thewider efficiency and abilities of thegroup. Today, DFK Mexico has becomea coordinated group of firms located inthe main Mexican regions, with clientsdiversified in all key business sectors.
Contact
DFK MéxicoRoberto Hoyos Pastor – ExecutiveDirectorT: +52 (553) 686-2400 [email protected]
Continued �
OverviewDFK Mexico consists of fifteen firms,with 25 offices nationwide. We are anetwork of independent firms of char-tered accountants and business consult-ants. Through our affiliation with DFKInternational, we have a presenceworldwide in over 84 countries and 300offices.DFK Mexico’s main objective is to
draw together the resources of all mem-ber firms to develop effective globalbusiness relationship and deliver qualitybusiness services. In addition we workto improve the technical skills of thepersonnel of all members throughshared work techniques and training.Our services are aimed at providing
solutions to expand your businessopportunities. The direct and personalapproach, together with the high qualityof our services, makes us an organiza-tion that always advances in the searchfor greater value for our customers. Our experience allows us to provide
assistance and guidance in differentareas, including: audit, tax, consulting,legal, accounting/ external comproller-ship, foreign trade, transfer pricing, fam-ily businesses, social security, fraud pre-vention and detection and administra-tive incubator.
16
AGUASCALIENTESDe la Paz Costemalle - DFK, S.C.Carlos MagallanesT: +52 (449) 912-6802, 912-6803F: +52 (449) [email protected]
CHIHUAHUADFK-GLF, S.C. Alejandro Granillo RoblesT: +52 (614) 414-9633F: +52 (614) [email protected]
GUADALAJARADe la Paz, Costemalle - DFK, S.CSantiago PachecoT: +52 (33) 3122-3278, 3121-3631F: +52 (33) [email protected] www.delapazcostemalle.com.mx
Rodriguez Mena - DFK, S.C.María Teresa Rodríguez LópezT: +52 (33) 3122-8232, 1380-9990F: +52 (33) [email protected]
HERMOSILLO Salido Encinas y Asociados, S.C.Luis Fernando SalidoT: +52 (662) 214-1490F: +52 (662) [email protected]
LAGOS DE MORENORodriguez Mena - DFK, S.C.Luis Manuel Mena LópezT: +52 (474) 742-0415, 742-2883F: +52 (474) [email protected]
LA PIEDADDe la Paz, Costemalle - DFK, S.C.Santiago PachecoT: +52 (352) 522-8855, 522-9533F: +52 (352) [email protected]
LA PAZSalgado & Sánchez S.CCarlos SalgadoT: +52 (612) 122-5635F: +52 (612) [email protected]
LEÓNRodriguez Mena - DFK, S.C.Luis Manuel Mena LópezT: +52 (477) 717-7562, 717-7133F: +52 (477) [email protected]
LOS CABOSSalgado & Sánchez S.C.Carlos SalgadoT: +52 (624) 143-9604F: +52 (624) [email protected]
LOS MOCHISLeyva Albarrán y Asociados - DFK, S.C.Ramón Leyva AlbarránT: +52 (668) 818-4365, 818-2238F: +52 (668) [email protected]
MEXICO CITYDe la Paz, Costemalle - DFK, S.C.Juan Pacheco F:+52 (55) 3686-2400 Ext. [email protected]
Calvo Nicolau y Márquez Cristerna,S.C.Óscar Márquez CristernaT: +52 (55) 5246-3470 [email protected]
Méndez Alvarado - DFK, S.C.Xavier Méndez AlvaradoT: +52 (55) [email protected]
MONTERREY DFK-González y Asociados, S.C.Ricardo GonzálezT: +52 (81) 1340-3500F: +52 (81) [email protected]
DFK-Llarena y Asociados, S.C.Salvador Llarena ArriolaT: +52 (81) 8344-4505F: +52 (81) [email protected]
Vázquez Pola Consultores - DFK, S.C.Victor Hugo Vázquez PolaT: +52 (81) 1522-9200 Ext 11F: +52 (81) 1522-9200 Ext [email protected] www.vazquezpola.com.mx
MOROLEON Rodriguez Mena - DFK, S.C.Luis Manuel Mena LópezT: +52 (445) 458-1090, [email protected]
ORIZABA Trueba Gracián Altamirano - DFK, S.C.Enrique TruebaT: +52 (272) 725-2899, 726-0612F: +52 (272)[email protected]
DFK Mexico in Numbers(Statistics are for the year ended 2015)Number of offices 25Number of partners 32Number of other professional staff 378Number of support staff 64Total staff (including partners) 474Fee income (US$) 15,295,842
México (continued)
PUEBLACachón Villaseñor Consultores, S.C.Alfonso VillaseñorT: +52 (222) [email protected]
QUERÉTAROHernández & Hernández Asociados -DFK, S.CJuan HernándezT: +52 (442) 216-9362, [email protected]
SAN LUÍS POTOSÍ De la Paz, Costemalle - DFK, S.C.Santiago PachecoTel. y F: +52 (444) [email protected]
TIJUANASalazar Arreola - DFK S.C.César SalazarT: +52 (664) 681-8885F: +52 (664) [email protected]
VERACRUZTrueba Gracián, Altamirano - DFK, S.C.Enrique TruebaT: +52 (229) 980-8029, [email protected]
ZAMORARodriguez Mena - DFK, S.C.María Teresa Rodríguez LópezT: +52 (351) 515-8021F: +52 (351) [email protected]
Nicaragua
OverviewAmaya, Lacayo & Cia. Ltda. was found-ed in 2007 by Agustin AmayaSomarriba, Mauricio Jose MendietaTorres, Carlos Julian Lacayo Maliañosand organized in January 2007 accord-ing to the laws of Nicaragua.Mr. Amaya and Mr. Mendieta both
have strong experience in conductingaudits of financial statements and Mr.Amaya himself has over 30 years ofexperience in conducting and perform-ing audit engagements. Both partners are duly registered in
the Colegio of Certified PublicAccountants, and authorized to sign asindependent external Auditors inNicaragua.
ResourcesThe firm is located in a residential areaclose to the country’s capital ofManagua where additional 30 audit andprofessional staff perfoms their workusing current technology. The officeincludes a conference room, profession-al reception area, reproduction and out-sourcing services.
Clients & Expertise:80% of the firm’s clients pertain to thepublic sector and international organi-zations. The firm has carried out important
audit Works for international entities,including InterAmerican DevelopmentBank, Central American Bank forEconomical Integration and the UnitedNations Development Program. Other clients include:
• Banco Central de Nicaragua (centralbank)
• Instituto Nicaraguense de Seguros yReaseguros (insurance company)
• Organización Panamericana de laSalud (Health Organization)
• Fondo Nicaraguense de Inversiones(Fund for Government Investments)
• Ministerio de Fomento, Industria yComercio (Ministry of Commerce)
• Alcaldia de Guatemala (City Hall).Work performed includes verificationof compliance with the payment ofcity hall contributions in several com-panies of the private sector.
Contact
MANAGUAAmaya Lacayo & Cía. Ltda.Pali Altamira 3C al Este 20 vrs. Al lagoCasa No. 203, Residencial AltamiraManagua, NicaraguaT: +(505) 2277 3097
Agustín Amaya [email protected]
17
Panama
OverviewThose seeking a breadth of expertise inPanama will be well represented byCuadra y Asociados.Our Vision: To position our Firm as an
important entity within the national ter-ritory and affiliated with an organizationwith international representation; To provide innovative and integrated
business solutions to our clients;To keep an active presence in the
community by focusing on the wellbe-ing of our collaborators and related par-ties; and To achieve satisfactory goals for our
clients and the professional staffinvolved.
Services• IT Consulting- Internal control evaluation of thecomputer center
- Software and hardware analysis- Database analysis
• Accounting- Monthly accounting record- Management accounting reports- Official accounting books
• Consulting- Physical taking of assets- Physical taking of inventories
• External Audit- Financial-Book account analysis- Operational-Procedure effectivenessand efficiency analysis
• Tax Consulting - Tax planning- Tax returns- Tax claims- Tax assessments on income tax- Tax sale
• Preparation of Manuals- Accounting manuals- Accounting procedure manuals- Human Resources manuals
• Appraisals- Accounting- Financial- Tax
• Human Resources- Recruitment and Selection- Executive Research
ClientsWe provide services at a national levelwhich are linked to companies in thefields of:• Services• Merdical care• Retail• Insurance• Telecommunications• Manufacturing• Real estate• Construction• Import• Consulting• Education
Contact
PANAMA CITYCuadra y AsociadosSan Francisco, 69 StreetAlfa Real Building 1AP.O. Box 0819-09913, PanamaTel: (507) 226-7481Fax: (507) 226-4961Mobile: (507) 6615-3096www.dfkcepca.comwww.cuadracpa.comacuadra@[email protected]
18
Peru
OverviewRivera & Asociados ContadoresPúblicos S.C. is one of the largest audit-ing and consulting firms of Lima, with21 years of professional experience con-tributing to the growth and developmentof companies, generating trust in global-ized world that is becoming moredemanding and competitive every day,and where having timely financial infor-mation has become indispensable inmaking sound decisions. Our mission is to provide business
solutions and reliable, transparent infor-mation, contributing to the creation ofvalue and achieving the objectives ofour clients in each area of the economy. Our work is recognized by our clients
through their trust and loyalty. Ourexperience and ability is characterizedby the support of our multidisciplinaryexecutives who are constantly research-ing and training to provide the best pos-sible solutions for complex business sit-uations. This is why we consider our-selves to be our clients’ partners in theachievement of their objectives andgoals, which brings satisfaction to ourcompany.Our knowledge and experience with
industries and business processesalways make our proposals and recom-mendations the best solution options,International, a worldwide network ofprofessionals that allows us to maketimely use of best international practicesin accordance with modern manage-ment and finance, benefiting Peru’sbusiness community, which is why wejoined DFK.
Rivera & Asociados has participatedin auditing and consulting for key busi-nesses in different sectors of the econo-my and important Peruvian governmentagencies, such as:• Congress of the Republic • Office of the President of the Councilof Ministers
• Ministry of Energy and Mines • Ministry of Housing • Ministry of Culture • Regional Governments • Office of the Superintendent ofSecurities
• Other prestigious government entities.
Services Our personalized services set us apartfrom our competitors and make impos-sible for us to offer solutions and advicein accordance with each client’s specif-ic needs.• Auditing - Financial auditing - Outsourcing of internal auditing - Due Diligence
• Accounting and Management - Incorporation of companies - Outsourcing accounting and taxes - Outsourcing of administration
• Consulting - IFRS/US GAAP Implementation - Mergers and Acquisitions - Evaluations - Standards and Processes - Business Plan - Financial Management - Legal Representation - Management Reports
• Taxes - Tax Audits - Ongoing Tax Consulting - Tax Planning - Evaluation of Corporate Structures - Transfer pricing studies
• Human resources - Selection and hiring of executives - Monitoring of skills and processes - Training Sectors
• Commercial • Construction • Mining• Petroleum • Textiles • Telecommunications • Manufacturing• Real Estate • Agriculture• Finance • Non-governmental Organizations• International Cooperation Projects
Contact
LIMAGualberto Rivera Alarcón [email protected] Pasaje Franco Alfaro N° 150, Oficina 501 San Borja, Lima, PerúTel: 00511+2260634Fax: 00511+2262876
19
20
Puerto Rico
OverviewLPG CPA, P.S.C. is an established firmcreated by three partners: Mr. LuisSantiago, Mr. Gabriel Mendez and Mr.Pedro Rosario. Most partners have abig-four Firm background and areCertified Public Accountants with onehaving earned certifications in IT andInternal Controls for a broad range oftalents among the partner group.Despite the poor economic develop-
ment worldwide the firm has main-tained a consistent growth of clients andstaff since inception. The firm’s special-ized areas or skills include Insurance,Pension Plans, Internal Controls, SOXconsulting, SSAE 16 and retail.The firm follows standard audit prac-
tice and procedures as well as requireddocumentation to support any auditopinion. As a registered firm in theAICPA, the Firm is subject to peerreviews under the AICPA guidelines.The latest peer review of the firm had arating of pass.
ResourcesThe Firm is composed of three partners,five managers and seventeen staff.Administration of projects, invoicing &collection, etc., is supervised and/orperformed directly by the partner incharge of each project. Office premisesare located in a two story building in acommercial area of San Juan.
ServicesServices provided but not limited to:• Auditing and Accounting- Audit, Review, and Compilations- SSAE 16 Examinations- Pension Plan Audits- Personal Financial Statements- Attestations- General Accounting- Business Payroll
• Tax Compliance and Consulting:- Tax Returns Preparation- Tax Planning and Consulting- Tax Accrual- Corporate Reorganizations- Registration, Licenses, and Permits; - Representation BeforeGovernmental Agencies
• Business Consulting:- Information Technology- SOX Compliance- Construction Claims- Forensic Accounting- Litigation Support- Budgets and Projections- Due Diligence- Internal Controls
Major Clients:InsuranceTechnology BankingAuto DealershipsNon-ProfitOther (Retail, Services, Distribution,etc.)
Areas of Expertise:InsuranceConstructionNon-ProfitPension PlansInternal ControlsSOX ConsultingComplianceRetailSSAE 16
Contact
SAN JUAN GMTLPG CPA, P.S.C. (Correspondent Member)Ave. Escorial #624 Caparra HeightsSan Juan, PR 00920T: +787 793 1616F: +787 793 1620www.lpgpr.com
Luis [email protected]
National Group
United StatesDFK International/USA comprises more than 24 Member Firms with over46 offices across the U.S. Our mission: To facilitate the interchange ofideas, knowledge and information in an effort to provide the highest levelof professional services to member firms’ clients through national andglobal resources.
OverviewThe U.S. national group was formed in1978 as The Accountancy Group. Theseleaders sought to strengthen theirservices and enhance their resourcesthrough the sharing of technicalexpertise and best managementpractices. Early on, the U.S. grouprecognized the need for a globalaffiliation. In 1982 that group becamethe U.S. member of DFK and wasrenamed DFK International/USA, orDFK/USA for short.
ObjectivesDFK/USA provides:• An environment that facilitates theinterchange of technical and adminis-trative ideas, knowledge and informa-tion.
• Access to sophisticated skills andexpertise from member firms through-out the United States and the world.
• A national and international presencewhile fostering the independence andindividuality of member firms.
Services• Audit & Accounting• Business Valuation• Employee Benefit Plans• Energy Tax Credits• Healthcare• Human Resources• International Tax• Litigation Support / Forensic• Marketing• Not-For-Profit• Practice Management(Managing Partners only)
• SEC• State & Local Tax• Tax• Technology• Corporate and Personal FinancialAdvisors
• Specialized Industries
SectorsIn addition, our firms cover accountingissues for almost all sectors of industry,including but not limited to:• Agriculture• Automotive Distributors• Banking• Chemical• Commerce• Construction• Consumer Goods• Education• Finance and Insurance• Food Industries• Franchises• Government• Healthcare and Medical Related• Hotel companies• Insurance• International Tax Issues• Manufacturing• Mining companies • Non-profit• Oil and Gas Industry• Real Estate• Retail• Senior and Retired Services• Technology• Telecommunications • Textile industry• Transport of Terrestrial Load
Contact
DFK International/USA, Inc.1000 Potomac Street, NWSuite 108Washington, DC 20007, USAT: +1 202 452-1588F: +1 202 [email protected]
Graham Hauck (Executive Director)[email protected]
21
Continued �
ALABAMA
MOBILEWilkins Miller, Certified PublicAccountants + Advisors41 West Interstate 65 Service Rd. NorthSuite 400Mobile, Alabama 36608T: +1 251 410 6700F: +1 251 410 6799www.wilkinsmiller.comW. Allen Carroll, [email protected]
ALASKA
ANCHORAGESwalling & Associates PC3201 C Street, Suite 405Anchorage, AK 99503T: +1 907 563 7977F: +1 907 561 7683www.swallingcpas.comJ. C. (Chris) [email protected]
CALIFORNIA
IRVINERJI Ramirez Jimenez Intl. CPAs1900 Main Street, Suite 375Irvine, CA 92614T: +1 949 852 1600F: +1 949 852 1606www.rjicpas.comManuel [email protected]
LOS ANGELES (Arcadia/Pasadena)HKG LLP50 E. Foothill Blvd- Third Floor�Arcadia, California 91006T: +1 626 585 0666F: +1 626 447 0014www.hkgcpa.comDavid [email protected]
LOS ANGELES (Century City)Gursey Schneider LLP�1888 Century Park East, Suite 900Los Angeles, California 90067T: +1 310 552 0960www.gursey.comSteve [email protected]
SAN FRANCISCOShea Labagh Dobberstein CertifiedPublic Accountants, Inc.505 Montgomery Street, Fifth FloorSan Francisco, CA 94111T: +1 415 397 4444 F: +1 415 981 0898www.sldcpa.comJames Dobberstein [email protected]
SANTA ROSA (San Francisco Bay Area)Zainer Rinehart Clarke, CPAs3510 Unocal Place, Suite 350Santa Rosa, CA 95403T: +1 707 525 1163 F: +1 707 525 0331www.zrccpas.comBetsy [email protected]
COLORADO
COLORADO SPRINGSStockman Kast Ryan + Co. LLP102 N Cascade Avenue, Suite 400Colorado Springs, CO 80903T: +1 719 630 1186 F: +1 719 630 1187www.skrco.comDavid [email protected]
DENVEREKS&H LLLP7979 East Tufts Avenue, Suite 400Denver, CO 80237T: +1 303 740 9400 F: +1 303 740 9009www.eksh.comRobert B. [email protected]
FLORIDA
BOYNTON BEACHLiggett & Webb P.A.1500 Gateway Boulevard, Suite 202�Boynton Beach, FL 33426�T: +1 561 752 1721www.lvwcpa.comDerek [email protected]�
MIAMI (CORAL GABLES)Bohlmann Accounting Group, PLLC9130 South Dadeland Blvd., Suite 1900Miami, Florida 33156T: +1 (786) 787-0652Benjamin [email protected] [email protected]
GEORGIA
ATLANTABennett Thrasher PC3625 Cumberland Blvd., Suite 1000Atlanta, GA 30339T: +1 770 396 2200F: +1 770 390 0394 www.btcpa.netMichael [email protected]
MARYLAND
BALTIMOREEllin & Tucker, Chartered100 South Charles StreetSuite 1300 Baltimore, MD 21201T: +1 410 727 5735F: +1 410 727 1405www.etnet.comEdwin R. [email protected]
22
DFK/USA in Numbers(Statistics are for the year ended 2015)Member Firms 24Offices 44Partners/Staff 305/1,800 Median Fees (US$) 14.5 MillionIncome Per Partner (US$) 526,119Gross Fees (US$) 478.5 Million
United States (continued)
23
NEW YORK
ALBANYStaff Ciampino & Company PC10 Colvin AvenueAlbany, NY 12206T: +1 518 459 9205 F: +1 518 459 1395www.staffciampino.comDaniel A. [email protected]
NEW YORK CITYFriedman LLP1700 BroadwayNew York City, NY 10019T: +1 212 842 7000F: +1 212 842 7001www.friedmannllp.comBruce Madnick (Managing Partner)[email protected]
NORTH CAROLINA
GREENSBOROBernard Robinson & Company LLP1501 Highwoods Blvd., Suite 300Greensboro, NC 27410T: +1 336 294 4494F: +1 336 294 4495www.brccpa.comWade [email protected]
OHIO
CINCINNATIMellott & Mellott, P.L.L.312 Walnut Street, Suite 2500Cincinnati, OH 45202T: +1 513 241 2940F: +1 513 241 0712www.mellottcpa.comDonald L. Mellott, [email protected]
OREGON
PORTLANDGeffen, Mesher & Company PC888 S.W. Fifth Avenue, Suite 800Portland, OR 97204T: +1 503 221 0141 F: +1 503 227 7924www.gmco.comMichael A. [email protected]
TEXAS
HOUSTONEEPB, PC1333 West Loop South, Suite 1400Houston, TX 77027T: +1 713 622 0016 F: +1 713 622 5527www.eepb.comSteven L. [email protected]
WASHINGTON
SEATTLEBader Martin PS1000 Second Avenue, 34th FloorSeattle, WA 98104T +1 206 621 1900 F +1 206 682 1874www.badermartin.com Walter R. [email protected]
MASSACHUSSETS
BOSTONClarke Snow & Riley LLP25 Newport Avenue Extension Quincy, MA 02171T: +1 617 773 9944 F: +1 617 773 9292www.csrk.comThomas [email protected]
MICHIGAN
DETROIT (Troy)Iannuzzi, Manetta & Company, PC1175 W. Long Lake Road, Suite 201Troy, Michigan 48908T: +1 (248) 641 0005F: +1 (248) 641 2988www.iannuzzi.comFrank P. [email protected]
MINNESOTA
EDINAAbdo Eick & Meyers LLP5201 Eden Avenue, Suite 250Edina, MN 55436T: +1 952 835 9090 F: +1 952 835 3261www.aemcpas.comSteven R. [email protected]
NEVADA
LAS VEGASPiercy Bowler Taylor & Kern6100 Elton AvenueSuite 1000 Las Vegas, NV 89107T: +1 702 384 1120 F: +1 702 870 2474www.pbtk.comL. Ralph [email protected]
24
Uruguay
OverviewAt CCP Asociados, our identity is basedon the combination of two major linesof business: corporate and asset consult-ing and traditional accounting, tax andmanagement consulting. Our most recent area of intensive
practice, international investments andbusiness, derives from our extensiveprofessional experience and involve-ment in both areas and involvement incomplex asset operations and interna-tional insertion. Our association withDFK International puts us in an unparal-leled position to serve the growing mar-ket of international investments andbusiness development.We were established in 1981, provid-
ing consulting in the areas of account-ing, taxes, finance, corporate affairs andinvestments to domestic and foreignorganizations. We have extensive expe-rience with providing expert witnessreports, as well as participating in courtand private proceedings. Our team is made up of professionals
from the areas of economics and law,under the direction of Come L. Correa.We stay constantly abreast of profes-sional standards and procedures, pro-viding comprehensive, interdisciplinaryconsulting services. We consider eachbusiness or problem specifically, focus-ing on its unique situation, methodolo-gy that has led us to be characterized asproviding made-to-measure or case-by-case solutions. We have a profound commitment to
teamwork, which we exercise on a dailybasis through abroad network of part-nerships and joint ventures, basing ouraction on cooperation with other pro-fessionals and consultants.
Services Our services are specialized in corpo-rate finance, investments and corporateconsulting. However, our more tradi-tional services of accounting, tax andlabor consulting, auditing and relatedservices, management consulting andoutsourcing enjoy the same level ofexcellence. • Formation of Companies andIncorporation Assistance
• Corporate Finance • International Investments andBusiness
• Accounting• Taxes • Labor and Social Security Affairs • Management Consulting
Contact
MONTEVIDEOCCP Asociados Ituzaingó 1312, Esc. 101C.P. 11000 Montevideo, UruguayT: +598 2915 3140 F: +598 2915 [email protected]
Cosme [email protected]
Venezuela
OverviewDFK Camero, Romero y Asociados is aVenezuelan public accounting firm thathas achieved technical competencecovering all areas from the organizationof administrative and management sys-tems and tax consulting to financialconsulting and solutions for varioustypes of accounting problems.The firm was officially registered and
established on September 12, 1986. Itspartners are registered with the Collegeof Public Accountants of Venezuela.From Caracas, we serve the entire coun-try of Venezuela. Under the country’sPublic Accounting Act there are no limi-tations on practicing in every state. Ouraccountants cover the entire nationalterritory. Our service is personalized,allowing us to provide solutions andadvice in accordance with each client’sspecific needs.We offer all the resources necessary
for proper accounting for domestic orinternational companies that are alreadyestablished or that are looking tobecome established in Venezuela. Our mission is to be recognized as a
firm with agile solutions customized tothe needs of our clients, through servic-es of high added value at fair prices.
Services • Auditing- Financial auditing- Auditing of Businesses andSegments
- Due Diligence• Accounting- Opening up Businesses- Outsourcing
• Consulting- IFRS/US GAAP Implementation- Mergers and Acquisitions- Evaluations - Standards and Processes - Business Plan - Financial recovery of companies
• Controlling-Financial Management- Legal Representation- Management Reports
• Taxes - Tax Auditing-Ongoing TaxConsulting-Tax Planning
- Evaluation of Companies • Human Resources - Recruitment and Selection/ - Executive Recruitment
• Regulatory Affairs - Legalization, Commercial registries,Trademark registries
• Adjustment for inflation - Accounting under NIC 29 - Income tax
• Inventory
Sectors • Private - Automotive - Banking - Pharmaceuticals- Information Technology- Textiles - Ball Bearings - Wholesale - Insurance - Telecommunications - Manufacturing - Real Estate - Construction - Petroleum
• Public - Tax - Environmental - Railroads, commuter rail - Hydro - Petroleum
Contact
CARACASDFK Camero, Romero y AsociadosEdificio Miranda, Núcleo A, Piso 4,Oficina A-41 del Multicentro Empresarialdel Este, entre las Avenidas Libertador yFrancisco de Miranda, Chacao, Altamira1060 T: +58 (212) 266-9955
266-6815F: +58 (212) 267-2738Mobile: +58 (0416) 625-8556
Oswaldo Camero, [email protected]
Published January 2015
www.dfk.com