SLOGAN OF THE FIRM

“GLOBALIZATION PROFESSIONALS”

Assume leadership in the large tendencies in a global world.

Advising on Financial Reporting Standards, Audit, and Legal, Financial

and Business Advise.Offering our customers high quality services in an integral transnational

framework.

MENTALITY OR VISION - GOAL

An international professional organization integrated by firms of Accountants,

Lawyers and Business Advisors around the world, updated with the highestprofessional qualifications and

having practical experience in current affairs in the world of Technology, Finances,

Law and Financial Information.

ESSENCE OR MISSION – ABOUT US

Continue growing up in the American Continent and worldwide as an

international firm through global services, acting as consultant and

certifier of accounts in the framework of global financial information, with a

network of firms in the Public Accounting, Legal Profession, and

Business Consulting fields.

PURPOSE – WHERE WE GO

VALUES IN THE WORLD FIRM

PROFESSIONALISM

Professional updating and fulfillment of agreements with our customers are de maximum priority of every member of the firm.

HONESTY

Every moment and with no exception, we always act with truth, in an action framework of legality and transparency.

VALUES IN THE WORLD FIRM

LOYALTY

We offer faithfulness and rectitudeInternally and externally, preservingService as a maximum priority.

EQUITY

Fairness in the relationship with our customers makes that our job has areasonable benefit, according to theeffort made, applied technique and obtained results.

VALUES IN THE WORLD FIRM

ETHICS

Any act of our Firm is framed in theHighest standards of professionaland personal character. Any otherInterest tarnishes our acting.

World President

1Secretary

Vice PresidentAmerica

Vice PresidentEurope

Vice PresidentAsia

Vice PresidentOceania

Vice PresidentAfrica

4 Members:1-UK

1-Western Europe1-East Europe

1-Iberian

2 Members:1-Australia

1-New Zealand

2 Members:1- English Africa1-French Africa

STRUCTUREOF THE GLOBAL

BOARD

6 Members:1-North America

1-Mexico1-Brazil

1-CA and The Caribbean

1-Los Andes1-South Cone

4 Members:1-China1-India1-Japan

1-South East Asia

The Global Board meets physically in April (in rotating seat) and October (in Mexico) every year.

Additionally, we perform three meetings in Mexico City every year, in January, July and December, attending the Board members that are established outside Mexico by electronic channel - skype.

Attendance to such meetings is obligatory for the members of the Global Board, allowing them to miss only one annually , without unjustified reason or force majeure.

Procedure

ProcedureThe Work Technical Committees of NIIF, Audit, Fiscal, Legal, Social

Security, Government Audit and Quality Control.

Dealing in a worldwide level and with Subcommittees of every Continent, Region or Country.

Technical Committees meet in Mexico every three months, excepting the Fiscal Committees, every month and Legal Committee, every two months.

In every Work Technical Committee there is one President, one Vice President and one Secretary.

Attendance to such meetings is obligatory for the members of the Committees, allowing them to miss only one annually , without unjustified reason or force majeure.

ProcedureThe Committees of the Central America, The Caribbean, Los Andes and the South Cone regions meet the third Thursday of every month by electronic channel, skype.

A Coordinating Area of Logistic in Training on Outsourcing.

STRATEGICAL ALLIANCES - LAWYERSWith Schirmeister Diaz Arrastia in the U.S.A.http://sdablaw.com/default.aspx?AspxAutoDetectCookieSupport=1

With Gomez Giraldo in Panama and all over Latin Americahttp://panama-offshore-lawyers.com/

With BONET Consulting in Spain and Europehttp://www.bonet-consulting.es/

STRATEGICAL ALLIANCES

U.S.A. & CanadaPorter Hetu in Canada2020 USALatax USAThe Small Equity Initiative

STRATEGICAL ALLIANCESEUROPE

With BONET Consulting in Spain and Europehttp://www.bonet-consulting.es/With 2020 Internationalwww.2020international.comWith Kudos Internationalwww.kudosinternational.com

STRATEGICAL ALLIANCESASIA

With REANDA INTERNATIONAL, Network of Accounting Firms in Asia (in process of formalization)http://www.reanda-international.com/index_home.php?option=com_content&view=category&id=8&Itemid=23

STRATEGICAL ALLIANCESJAPAN-CONSULTANTS IN INDUSTRIAL PRODUCTIVITY

With AOTS-Network of Consultants in Industrial Productivityin 44 countries around the world. Its headquarters are in Japan.

http://www.aots.or.jp/eng/about/alumni/index.html

STRATEGICAL ALLIANCESAUSTRALIA, UK, EUROPE, AFRICA - CONSULTANTS IN INFRA-STRUCTURE PROJECTS

With GRM International-Network of Consultants in Infra-structure Projects with presence in Australia, Africa, the Netherlands and the United Kingdom.(in process of formalization) http://www.grminternational.com/lowBand/

The Firm UC&CS Global, has international validities of maximum importance:

INTERNATIONAL RECOGNITIONS

Our Firm is in process to be registered as one of the 22 firms members of the FORUM OF FIRMS in IFAC.We have achieved this goal due to our COMMITMENT WITH QUALITY and our Quality System, which has been implemented since the year 2007.We meet in the Annual Meeting in October in New York City, or in the Annual Meeting in April in London City.

INTERNATIONAL ACCOUNTING BULLETINOur Firm is published in the List of World Networks, through the IAB, where it is ranked in the 22nd. place.

OTHERS PUBLICATIONS – To define.

FORUM OF FIRMS OF IFAC-INTERNATIONAL FEDERATION OF ACCOUNTANTS

TECHNICAL NORMATIVITYWe are based on the Professional International Standards:

INTERNATIONAL STANDARDS FOR FINANCIAL INFORMATION

INTERNATIONAL STANDARDS FOR AUDIT

INTERNATIONAL STANDARD FOR QUALITY CONTROL

Local Standards of every country

We have a Work Methodology prepared by ourAudit Committee, which has helped to

standardize work and techniques of every affiliated Offices or Firms.

This Methodology is being incorporated to the Audit Software, to apply it in electronic and

Automatic form.

The Methodology is adapted by each countryof the world and by the member (s) in that

particular country.

WORK METHODOLOGY

According to the ISQC1-International Standard for Quality Control

1.- Emitted by the IFAC, our firm is committed with Quality and has International Standards for Quality Control in every affiliated Firms.

2.- Policies and Procedures of Quality Control.

3.- Plan and program to establish the Quality System and perform inspections of Quality Control.

QUALITY CONTROL

QUALITY CONTROL

The register before the National Collegiate Organizations around the world to regulate Quality Control is in process, according to the priorities that every country establishes to apply the Quality Control Standard.

The members of this Committee act as inspectors of Quality Control, and actually, all Offices act as inspectors and examined. Inspections are performed every 3 years.

TECHNICAL COMMITTEES

Every Work Technical Committee has three goals:

Analyze existing information in the different fields of Public Accounting.

Diffuse the results of the analysis performed, mainly through Work Technical Newsletter that are emitted by every committee.

Train, through the Technical Courses organized by every committee for our Affiliates, with the focus “train to trainers”,

and accordingly they will be able to train personnel in their offices.

Internal Control, NIIF and Audit(duration of 3 days)

We perform the following courses annually:

Social Security and Fiscal Reforms (duration of 3 days)

Government Audit (duration of 2 days)

Bank Audit – In Design(duration of 1 day)

Fiscal Reforms for Customers(duration of 1 day)

We perform 2 World Congresses:

1. Every five years, alternatively in the regions of North America, Central America, The Caribbean and Los Andes and the South Cone, taking place in any city of these 3 regions.

2. Annually, the World Congress in Mexico.

CONGRESSES

In these Congresses, the most important current technical affairs of America as well as Europe are analyzed, and also technical and administrative reports are presented by every regions of America.

These Congresses have as a priority inter-action among affiliates and to promote participation in whole projects and Work Technical Committees.

CONGRESSES

There is a Transnational Audit Committee that promotes participation in projects in different countries and

performs policies and procedures for transnational audits.

Additionally, we will take part in the TAC-Transnational Auditing Committee, in the Form of Firms of the IFAC, to present our Firm the last applicable techniques in these

kind of audits.

TRANSNATIONAL AUDITS

When there is a referred project, the Firm that sends such project must submit it to the President of the Firm, who analyzes and sends it to the respective Office that is more appropriate for that specific project and coordinates the performance of activities and follows up succeed in such projects. Summarizing, “to be office source of information about these projects”.

Monthly, in the Meeting of Los Andes and South Cone regions performed by Skype, an inform about the status of these projects will be presented and respective participations will be authorized, according with the current Strategical Association Agreement.

In general terms, when an email is sent to an affiliate of the Firm, it has to answer it in a maximum period of 48 hours.

COORDINATION IN REFERRED PROJECTS

In cases of emergency, the

President will be able to make

decisions in a clear and

immediate form, and discussing them with the

members of the Board

opportunely.

PROCESS FOR MAKING DECISIONS

In the case of the America Board,

decisions will be proposed by the President to the

other members of the Board. In a

second stage and before being

published, they should consult

the General Meeting of Associates.

In the case of the Work Technical

Committees, they should make

technical decisions, including those

related to Courses and diffusion of

knowledge.

We are established in:

MEXICOPaseo de la Reforma 222, 18th FloorCol. Cuauhtemoc06500 Mexico City, Mexico.Ph: 00-52-55-12537178Fax: 00-52-55-12537091 Email: mauricio.mobarak@uccsglobal.org

U.S.A.1180 Avenue of the Americas, 8th FloorNew York City, U.S.APh: 1-212-847-9552Fax: 1-212-512-0507

www.uccsglobal.orgRegional Offices in:

Barcelona, SpainShangai, ChinaHong Kong