Derivative of the financial and operational growth experienced by companies, it is critical to ensure the accuracy and reliability of the financial statements since they reflect the business, therefore in order for these to be fundamental to the decision-making, the audit plays a key role within the business environment.

The audit is the examination of the financial statements of an entity, where the independent public accountant issues a professional opinion about himself the financial statements are fairly valued and adequately disclosed regarding the financial position, results of operations, changes in stockholders' equity and cash flow of a company, in accordance with the Financial Reporting Standards.

This is manifested in a document called opinion undersigned by the public accountant in accordance with the standards of his profession, in which he expresses his opinion on the nature, scope and results of the examination of the financial statements of the entity concerned.

Also remember that our tax law imposes certain group of taxpayers, both individuals and legal entities, the obligation to make their financial statements audited by a certified public accountant, where in addition to the review of the reasonableness of the financial statements, a report must be issued on the review of the tax situation of the taxpayer.

Similarly, in social security matter it is contemplated the obligation for employers (individuals or companies) that have an annual average of 300 workers or more, to rule by authorized public accountant, the fulfillment of its obligations to the Mexican Institute of Social Security (IMSS) and the Institute of the National Housing Fund for Workers (INFONAVIT).Therefore, to provide services of Tax and Financial Audit, our firm has experienced professionals who, based on the audit work, can issue an opinion on the financial statements prepared by companies, as well as the fiscal situation and proper fulfillment of obligations in social security matter of the same, this through the following specific services:

• Opinion for financial purposes.
• Opinion for tax purposes.
• Opinion of disposition of shares.
• Opinion for social insurance purposes.
• Declarations for tax refund.
• Transfer pricing study.