1. SLOGAN OF THE FIRM “GLOBALIZATION PROFESSIONALS”

2. 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

3. An international professional organization integrated by firms of Accountants, Lawyers and Business Advisors around the world, updated with the highest professional qualifications and having practical experience in current affairs in the world of Technology, Finances, Law and Financial Information. ESSENCE OR MISSION – ABOUT US

4. 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

5. 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.

6. VALUES IN THE WORLD FIRM LOYALTY We offer faithfulness and rectitude Internally and externally, preserving Service as a maximum priority. EQUITY Fairness in the relationship with our customers makes that our job has a reasonable benefit, according to the effort made, applied technique and obtained results.

7. VALUES IN THE WORLD FIRM ETHICS Any act of our Firm is framed in the Highest standards of professional and personal character. Any other Interest tarnishes our acting.

8. World President 1 Secretary Vice President America Vice President Europe Vice President Asia Vice President Oceania Vice President Africa 4 Members: 1-UK 1-Western Europe 1-East Europe 1-Iberian 2 Members: 1-Australia 1-New Zealand 2 Members: 1- English Africa 1-French Africa STRUCTURE OF THE GLOBAL BOARD 6 Members: 1-North America 1-Mexico 1-Brazil 1-CA and The Caribbean 1-Los Andes 1-South Cone 4 Members: 1-China 1-India 1-Japan 1-South East Asia

9. 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

10. The 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.

11. Procedure The 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.

12. STRATEGICAL ALLIANCES - LAWYERS With Schirmeister Diaz Arrastia in the U.S.A. http://sdablaw.com/default.aspx?AspxAutoDetectCookieSupport=1 With Gomez Giraldo in Panama and all over Latin America http://panama-offshore-lawyers.com/ With BONET Consulting in Spain and Europe http://www.bonet-consulting.es/

13. STRATEGICAL ALLIANCES U.S.A. & Canada Porter Hetu in Canada 2020 USA Latax USA The Small Equity Initiative

14. STRATEGICAL ALLIANCES EUROPE With BONET Consulting in Spain and Europe http://www.bonet-consulting.es/ With 2020 International www.2020international.com With Kudos International www.kudosinternational.com

15. STRATEGICAL ALLIANCES ASIA 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

16. STRATEGICAL ALLIANCES JAPAN-CONSULTANTS IN INDUSTRIAL PRODUCTIVITY With AOTS-Network of Consultants in Industrial Productivity in 44 countries around the world. Its headquarters are in Japan. http://www.aots.or.jp/eng/about/alumni/index.html

17. STRATEGICAL ALLIANCES AUSTRALIA, 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/

18. 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 BULLETIN Our 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

19. TECHNICAL NORMATIVITY We 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

20. We have a Work Methodology prepared by our Audit 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 country of the world and by the member (s) in that particular country. WORK METHODOLOGY

21. 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

22. 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.

23. 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.

24. 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)

25. 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

26. 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

27. 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

28. 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

29. 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.

30. We are established in: MEXICO Paseo de la Reforma 222, 18 th Floor Col. Cuauhtemoc 06500 Mexico City, Mexico. Ph: 00-52-55-12537178: 00-52-55-12537178 Fax: 00-52-55-12537091 Email: mauricio.mobarak@uccsglobal.orgmauricio.mobarak@uccsglobal.org U.S.A. 1180 Avenue of the Americas, 8th Floor New York City, U.S.A Ph: 1-212-847-9552 Fax: 1-212-512-0507 www.uccsglobal.org Regional Offices in: Barcelona, Spain Shangai, China Hong Kong