FIRM DESCRIPTION

FATES Consulting, S.C. (“FATES”) is a firm of certified public accountants

and consultants with extensive experience in the areas of audit (financial,

governmental, administrative and fiscal), management (accounting and tax),

tax consulting, transfer pricing and consulting. We are committed with our

clients, helping them to face the global world, our commitment is providing a

real response to the needs of our customers.

MISSION

"We are a firm of experts, dedicated to offer services in accounting,

administration, audit and consulting. We are committed to our customers by

offering the most high quality professional services and solutions for the

continuous development of our clients, committed to continuous

improvement"

STRENGTHS

FATES’s members have a successful career and experience that allows

us to assure our customers a broad vision and commitment to meet

expectations.

Highly qualified professionals with bilingual staff and extensive business

experience in various sectors of service, hospitality, education, state

government, among others.

Experience in multinational, medium-sized, family and small companies

and in the governmental sector.

Optimum time management of our work that allows us to maximize the

resources to be able to offer competitive prices with quality guaranteed in

our services.

Professional ethics

We have established a collective and individual commitment to a strict

application of principles of professional ethics and standards, ensuring

compliance in all activities associated with an assurance of confidentiality

and honesty of our members.

Commitment

It is our value that allows us a total customer satisfaction through the

fulfillment of commitments and responses to your specific needs.

Honesty

We are honest in our conduct and performance. We look for fidelity of the

culture of business of our clients and associates.

Loyalty

We maintain a spirit of identity with our clients and FATES, in order to take

care of their interests and integrity in professional development.

Teamwork

The working groups and the interaction of each of the areas of business in

the development of our activities is the key factor to find the best solution

to the needs of our customers.

Excellence

In FATES, we define excellence as the combination and the

implementation of all our values to meet the expectations of customers

and stakeholders.

OUR SERVICES

. Audit

. Accounting and administration services

. Tax advisory

. Legal corporative advisory

. Transfer pricing

. SOX and Corporate Governance advisory

. Human resources advisory

. Advisory

. TI services

. Individual advisory

AUDIT

Financial

* Stockholders and stakeholders

* Due Diligence

Tax

* Social Security

* Home Security

* Local contributions

Governmental entities

* Financial Audit

* Review of budget

*Public works audits and related

services

* Performing audits

* Special reviews

INTERNAL AUDIT

* Procedures and policies fulfillment

reviews

* SOX Law

SPECIAL AUDITS:

* Expert works in trials

* Traffic certification

CONTROLLING, ACCOUNTING AND

ADMINISTRATION

We offer services combining disciplines, to detect the specific needs of our

clients, designing a specific service to satisfice all legal, tax, accounting and

administrative needs in one place.

We offer an strategic plan according with specific type and characteristics of

society to develop its activities in Mexico, we provide a clear definition and

establishment of accounting and internal control policies, according with

local regulations and requirements of headquarters.

Legal representation since incorporation, business kickoff and business

consolidation. This services includes business representation with third

parties like banks, authorities, employees, clients and suppliers).

Review and signing of different service agreements required by the

company in daily activities, like: employees, telephone service, office rent,

banks, internet, tax address, treasury, etc.

TAX ADVISORY

Our services providing our clients the confidence to comply correctly with

tax obligations, likewise new creation or currently companies. These

planning and advisory services are:

• New societies incorporation, legal procedures and advisory to

business kickoff.

• Employees profit sharing analysis, dividends, personal salaries, social

prevision planning.

• International treaties benefits

• Tax refunds and compensations

• Tax obligations analysis.

• Legal procedures with tax authorities.

• Assistance in tax authorities audits and reviews

• Tax consolidation, merger, acquisitions, split-up and liquidations.

CORPORATE LEGAL ADVISORY

•Assistance in all kind of trials facing official authorities, like SAT, IMSS or

Federal District treasury.

•Judicial Collection (civilian and mercantile)

•Preparation of shareholders meetings

•Preparation of agreements and law power

•Legal assistance in mergers, acquisitions, split-up and liquidations.

•Assistance in legal procedures to obtain working visas

TRANSFER PRICING ADVISORY

• Preparation of Transfer pricing studies with local and foreign related

parties.

• Assistance to fulfill the annual tax return of transactions with foreign related

parties.

• Advisory to establish a correct price in related parties transactions.

• Assistance to adapt global transfer pricing studies to local tax

requirements.

• Assistance in review the agreements that supports related parties

transactions.

SOX AND CORPORATE GOVERNANCE ADVISORY

• Quality control system implementation advisory (ISO:9000).

• Assistance in Corporate governance establishment and development

• IT area audits and advisory

• Assistance to comply with 404 SOX requirements.

• COBIT and COSO control procedures models implementation.

• Assistance in risk audit development and evaluation

• Specific internal control audits

• Specific internal procedures audits.

• General guidebooks developments (policies, procedures, quality, etc.)

HUMAN RESOURCES ADVISORY

We offer to our clients a process of recruitment and selection of personnel,

working together in the description of specific profile. We only send

candidates that complies with all requirements according with client needs,

we use recently techniques to evaluate skills and we investigate deeply the

references and previous development.

Our services are:

• Outsourcing

• Part-time employees

• Assistance in salaries and benefits system development and

establishment

• Position evaluation, analysis and description

• Organizational conditions analysis and changing proposals.

ADVISORY

We offer to our clients advisory in strategy, procedures, systems, culture and

Management.

. Financial management

. IT Advisory

. Small and Medium size companies management

. Public sector advisory

. Efficiency in business advisory

TI SERVICES

We offer to our clients the following TI services:

• Web pages design

• Interactive disks

• Technical support

• Maintenance and repair services

• Information backups

• Data networks installation and maintenance

HERITAGE ADVISORY

• Risks analysis on personnel situation

• Design of investment plans and heritage protection to ensure objectives

and dreams.

• Searching of savings, protection and tax benefits trough a personnel

deduction for Income tax law.

OUR CLIENTS

Avnet Partner Solutions, S. DE R.L. DE C.V.

Asociación Mexicana de Empresas de Capital Humano, A.C.

Atento Mexicana, S.A. DE C.V.

Bufete Consultor Mexicano, S.A. DE C.V.

Corporación Universitaria para el Desarrollo de Internet, A.C.

DDB Mexico, S.A. DE C.V.

DYCOPLAST, S.A. DE C.V.

Especialistas en Medios, S.A. DE C.V.

Grupo Editorial VID, S.A. DE C.V.

Grupo ASSA México Soluciones Informaticas, S.A. de C.V.

Integradora de Editores Mexicanos, S.A. DE C.V.

PROGRESS Software, S.A. DE C.V.

Soluciones Hipotecarias

STRAUMANN Mexico, S.A. DE C.V.

Surtidora Grafica, S.A. DE C.V.

TUPPERWARE BRANDS MÉXICO, S. DE R.L.

THE WARRANTY GROUP, S.A. DE C.V.

VUX COMUNICACIÓN INTEGRAL, S.A. DE C.V.

XEROX MEXICANA, S.A. DE C.V.

CONTACT US

CPC Francisco J. Olvera Fonseca

01 (52) (55) 46083024

Email: francisco.olvera@fatesconsulting.com

MAF y CPC Ángel Hernández Martínez

01 (52) (55) 46111448

Email: angel.hernandez@fatesconsulting.com

CP Carlos Morales Sánchez

Email: caenmorales@fatesconsulting.com

Email: fatesconsulting@fatesconsulting.com

www.fatesconsulting.com

Sur 69 A No. 241 – 4 Edzna 256

Col. Banjidal Col. Letrán Valle

C.P. 09450 México, D.F. C.P. 03650 México, D.F.

Tel. 01 (52) 55 5672 2655

CONTACT US

Email: fatesconsulting@fatesconsulting.com

www.fatesconsulting.com

Sur 69 A No. 241 – 4 Edzna 256

Col. Banjidal Col. Letrán Valle

C.P. 09450 México, D.F. C.P. 03650 México, D.F.

Tel. 01 (52) 55 5672 2655

FOLLOW US

@FATESCONSULTING

FATES CONSULTING