1. SUMMARY OF BY-LAWS OF NETWORK UC&CS GLOBAL

2. OBJECTIVES OF NETWORK RECRUIT, MAINTAIN AND IMPROVE THE CAPACITY OF MEMBERS AFFILIATED TO THE NETWORK. TECHNICAL AND PROFESSIONAL CAPACITY. BEST BUSINESS PRACTICES. IMPROVE QUALITY OF AFFILIATES. PROMOTE THE FIRM IN DIFFERENT CONTESTS. MAIN OFFICES IN MEXICO AND NEW YORK CITIES.

3. REGIONAL OFFICES IN: NEW YORK. CARACAS. BUENOS AIRES. SAO PAULO-IN PROCESS STAGE. LONDRES-IN PROCESS STAGE. TOKYO-IN PROCESS STAGE. SIDNEY-IN PROCESS STAGE.

4. MEMBERS OF THE FIRM AFFILIATES. FIRMS OF PUBLIC ACCOUNTANTS. FIRMS OF LAWYERS. FIRMS OF FINANCIAL ADVISORS OR CONSULTANTS.

5. REGIONS OF NETWORK NORTH AMERICA - U. S. A. AND CANADA. MEXICO. CENTRAL AMERICA, THE CARIBBEAN AND LOS ANDES. SOUTH CONE IN SOUTH AMERICA.

6. CONTINENTS OF NETWORK AMERICA - UC&CS AMERICA USA – CPAsNET EUROPE - ALLIANCES ASIA - ALLIANCES AFRICA - ALLIANCES OCEANIA - ALLIANCES

7. STOCKHOLDER MEETING IT IS INTEGRATED BY THE EQUITY PARTNERS. PLAN OF PARTNERS ADMITTANCE. RECOGNITION OF RELEVANT EFFORTS.

8. SERIES A SOCIAL PARTS-75% CURRENT: 46 SOCIAL PARTS-MMG 4 SOCIAL PARTS-UC&CS AMÉRICA

9. SERIES A SOCIAL PARTS-75% FUTURE STRUCTURE: 4 SOCIAL PARTS-MMG 46 SOCIAL PARTS-UC&CS AMÉRICA 4 SOCIAL PARTS-CPAsNET(USA) 4 SOCIAL PARTS-UC&CS EUROPA 4 SOCIAL PARTS-UC&CS ASIA 4 SOCIAL PARTS-UC&CS AFRICA 4 SOCIAL PARTS-UC&CS OCEANIA 4 SOCIAL PARTS-UC&CS LEGAL 4 SOCIAL PARTS-UC&CS ADVISORY 2 SOCIAL PARTS X 11 PARTNERS FOR EXTRAORDINARY CONTRIBUTIONS TO THE FIRM

10. SERIES B SOCIAL PARTS-25% 1 SOCIAL PART PER EACH OF THE 50 PARTNERS – PARTNERS AFFILIATED IN 2010- WOULD BE MEMBERS OF THE NETWORK

11. SUMMARY OF SOCIAL PARTS CURRENT-50 SOCIAL PARTS-SERIES “A” FUTURE-200 SOCIAL PARTS SERIES A-150 SOCIAL PARTS-75% SERIES B- 50 SOCIAL PARTS-25%

12. WORLD COUNCIL 6 OF AMERICA 4 OF THE ALLIANCE IN USA. 4 OF THE ALLIANCE IN EUROPE. 4 OF THE ALLIANCE IN ASIA. 2 OF THE ALLIANCE IN OCEANIA. 2 OF THE ALLIANCE IN AFRICA. 1 OF THE ALLIANCE OF LAWYERS. 1 OF THE ALLIANCE OF CONSULTANTS. 1 PRESIDENT 1 SECRETARY

13. REGIONAL COMMITTEES 6 MEMBERS. 6 SUBSTITUTES REGIONAL REPRESENTATIVES BY COUNTRY.

14. ACCOUNTANT TECHNICAL COMMITTEES NIIF COMMITTE AUDIT COMMITTEE. FISCAL COMMITTEE. STATUTORY COMMITTEE. INTERNAL CONTROL COMMITTEE. TRANSFER PRICING COMMITTEE.

15. LAWYER TECHNICAL COMMITTEES CIVIL LAW COMMITTEE. MERCANTILE LAW COMMITTEE. INTERNATIONAL LAW COMMITTEE. LABOR LAW COMMITTEE. PUBLIC LAW COMMITTEE. INTERNATIONAL TRADE COMMITTEE. TRANSFER PRICING COMMITTEE.

16. BUSINESS ADVISORY TECHNICAL COMMITTEES CORPORATIVE FINANCES COMMITTEE. PRODUCTIVITY COMMITTEE. DATA PROCESSING TECHNOLOGY COMMITTEE. HUMAN RESOURCES COMMITTEE. STRATEGIC PLANNING COMMITTEE. GOVERNMENT PROJECTS COMMITTEE.

17. ADDED VALUES TECHNICAL COMMITTEES. SPECIALIZED NEWSLETTERS. SPECIALIZED COURSES. ANNUAL CONGRESS OF ACCOUNTANTS. ANNUAL CONGRESS OF LAWYERS. ANNUAL CONGRESS OF CONSULTANTS. TECHNIQUE METHODOLOGIES. DIRECTORY AND WEBSITE. LEAFLET OF WORLWIDE SERVICES. CUSTOMERS AND BUSINESS INTERCHANGE.

18. FEES REGISTRATION - € 2,600 ANNUAL MEMBERSHIP FEE - € 2,600 MINIMUM, € 26,000 MAXIMUM. PRIVILEGE OF INITIAL AFFILIATES – IMMEDIATE MINIMUM ENTRY FEE OF € 1,450 EUROS. PRIVILEGE OF INITIAL AFFILIATES. COURSES – 25-80 EUROS PER DAY. BUSINESS, 10% CONTACT, 10% UC&CS