av. paseo de la república 3565 piso 9 san isidro, lima...

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Av. Paseo de la República 3565 Piso 9 San Isidro, Lima, PERÚ Phone (511) 440-1032, 421-5155 Fax (511) 421-3759 E-mail: [email protected] Website: www.nexiaperu.com.pe

mailto:[email protected]


http://www.nexiaperu.com.pe/


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URBIZAGÁSTEGUI & ASOCIADOS is a business auditing and consulting company established on 30 December 1992. Since then, we have been operating with significant success in the Peruvian market, led by professionals of recognised prestige with impeccable ethics and morals in the business environment. Our vast experience in the services we provide enables us to guarantee our clients efficient personalised professional assistance with high added value. In this way, our professional experience combines with your business skills to efficiently and effectively contribute to achieving your business goals and objectives. Our work philosophy is based on permanently striving for optimum quality of our services, through teamwork and ongoing individual and collective training of our multidisciplinary team of professionals. Responding to the challenge of globalisation of services, in 2000 we became a member firm of

NEXIA INTERNATIONAL, the renowned global network of independent auditing and consulting firms and a top 9 business auditing and consulting company, as a result of the increased quality of our services and the suitability of our professional staff. This backing



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enables us to provide local expertise and a strategic vision of global business to our clients anywhere in the world as required by their businesses. When you choose a Nexia firm, you get a more thoughtful, dynamic and personalised service led by partners who have a business mentality. We forge solid working relationships with our clients in order to deeply understand their business, offer knowledge and expertise in the local market, share the most appropriate practices to provide support to the business as it grows, helping them achieve their business objectives.

The professional auditing and consulting services we provide to our national and international

clients from different economic sectors are subject to rigorous quality controls to ensure that

our reports meet the technical standards required by regulations on providing these services.



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Our Mission and Vision

Mission: “To provide professional services with high added value that contribute to the success of

our clients, accompanying them in their development and providing efficient solutions

that help them achieve their business goals and objectives”.

Vision:

“To be recognised as a leading business auditing and consulting firm in the national

market in providing professional services to international standards of quality”.



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Our Values

Our values are the foundation that gives our firm its identity and guides our commitment and professional performance, prioritising teamwork and the personalised service we provide to our clients. These values are founded on the following basic elements:

▪ Honesty: Integrity, objectivity and professional ethics are present in all our actions.

▪ Responsibility: We meet the commitments and obligations agreed with our clients.

▪ Professional competence and suitability: Our culture of continuous improvement, innovation, leadership and perseverance allows us to exceed the expectations of our clients and meet the objectives of our engagements.

▪ Confidentiality: All information from our clients that we obtain to carry out our services is handled with absolute professional confidentiality, which includes our commitment to not disclose any client information.

▪ Teamwork: The members of our firm’s teams take on responsibilities and share knowledge, expertise and skills to provide feedback on their capabilities in order to meet the objectives of each service we provide to our clients, under the slogan “We are all a team”.



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Our Quality Policy

“Our goal in each professional engagement we take on is to provide services of optimum

quality in order to achieve the client’s full satisfaction and forge solid and long-lasting

relationships”.

As our Quality Policy is not a marketing slogan, our business auditing and consulting services are subjected to strict quality controls to ensure compliance with international standards and guarantee an optimal professional service to all our clients.



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OUR SERVICES

BOARD OF PARTNERS

PRINCIPAL PARTNER

AUDITING DIVISION

IT DIVISION

BUSINESS CONSULTING DIVISION

FINANCIAL

AUDITING

MANAGERIAL AND ADMINISTRATIVE

CONSULTING

SOFTWARE DEVELOPMENT

MANAGEMENT AUDITING

OUTSOURCING

TRAINING

SOFTWARE SALES

TAX

DIVISION

INTERNAL AUDITING

SYSTEMS AUDITING

OUR ORGANISATION

GENERAL MANAGEMENT

LEGAL ADVISORY

INTERNATIONAL BUSINESS MANAGEMENT

QUALITY CONTROL COMMITTEE

TAX AUDITING

TAX CONSULTING

FORENSIC AUDITING



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The globalisation of the economy, characterised by accelerated changes in the markets, means that business face new challenges every day. In this context, our firm supports our clients in successfully responding to changing opportunities, providing them with specialised professional services with high added value in the following areas:

AUDITING:

Consists of financial auditing, management auditing, tax auditing, systems auditing, internal auditing, auditing of investment projects and special examinations of specific aspects and areas.

Financial Auditing: The objective of financial auditing is to express our independent professional opinion on the fairness of the financial situation of the audited company or entity based on compliance with International Accounting Standards and International Financial Reporting Standards adopted by the accounting profession in Peru.

In the audit process, we apply generally accepted auditing standards and International Standards on Auditing according to the standards established by the accounting profession and the internal regulations of our country, based on the auditing approach of our organisation.



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Management Auditing: For all or certain functional areas of a company or entity in order to identify areas where improvement is needed for efficient use and administration of resources. This is normally aimed at assessing the effectiveness, efficiency and economics of the main transactions related to production, commercialisation, administration, finances and accounting in order to optimise the established systems or suggest changes that are needed, basically considering the cost-benefit ratio.

Tax Auditing: The objective is to examine the criteria and procedures used by the company under examination in preparing their tax returns and making the respective payments. This service often focuses on income tax, goods and services tax and selective consumption tax. It also covers contributions to ESSALUD, SENATI and other entities. Examination also extends to particular aspects established by law, such as profit sharing, promotional benefits, exonerations and other tax matters of interest to the client.

Information Systems Auditing: The objective is to examine the internal control

system of the company’s information system, the assigned resources, production and/or development applications, data security systems implemented to control and protect data and the contingency plans established to deal with potential risks.

Forensic Audit: The financial scandals and fraud that have caused businesses to collapse in recent years force companies to hire forensic auditors to prevent and investigate fraudulent acts in which the directors and/or executives of the company may be involved.

Forensic auditing is a structured process carried out by a multidisciplinary team of professionals, including auditors, accountants, lawyers, investigators, graphologists, computer technicians, among others. Depending on the type of company, its size and the diversity of its operations, the participation of other specialists may be required, such as systems, agronomist, forestry, metallurgical, chemical and other engineers, who investigate fraudulent acts alongside and under the leadership of the Forensic Auditor. Forensic audits carried out by our Firm are aimed at preventing and detecting financial and management fraud; therefore, the results of the forensic audit are generally handed over to the justice department for assessment, judgement and sentencing for the crimes committed (corruption or fraud in public or private entities).



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BUSINESS CONSULTING:

Our business consulting services are based on the expertise of the Partners and Staff of our Firm to resolve our clients’ problems efficiently, effectively and at an affordable cost, with customised advisory services and guidance in the design of strategies that fit the circumstances of each client. Our professional assistance covers a wide range of specialised services in areas such as management, administration, tax, staff recruitment and selection, business formation and organisation, among other services.

Management Consulting: Consists of consulting services in planning, organisation and control of the goals and objectives established together with the managers of the company in order to ensure maximum efficiency in the use of resources, as well as assisting in:

▪ First-Time Adoption of International Financial Reporting Standards (IFRS)

▪ Assessment and implementation of internal control systems

▪ Implementation of corrective measures in state-owned companies and entities under the framework of standards established by the Office of the Comptroller General of the Republic of Peru

▪ Transfer pricing studies

▪ Preparation of strategic and operating plans

▪ Management and business planning



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▪ Due Diligence services (financial, tax, legal, company valuation)

▪ Re-engineering of business processes

▪ Company restructuring

▪ Good corporate governance

▪ Design of management information systems

▪ Tax planning and consulting

▪ Consulting on acquisitions, restructuring and mergers

▪ Accounting and financial consulting

▪ Preparation of financial statements in foreign currency

▪ Preparation of consolidated financial statements

▪ Recruitment, selection and training of human talent

▪ Establishment and organisation of companies, among other services

Administrative Consulting: Consists of organisational streamlining aimed at optimising the use of company resources, including:

▪ Assessing the organisational structure, defining and delimiting functions (organisation and functions regulations and manuals and procedure manuals)

▪ Assessing established administrative and operational procedures and measuring management results

▪ Designing and implementing administrative and operational procedures in different areas of the company

Tax Consulting: The purpose of this service is to ensure tax legislation is interpreted and applied correctly in order to obtain savings permitted by law, as well as correct and timely compliance with tax obligations.

Our service includes: consulting, checking monthly and annual tax returns, assessing tax contingencies and periodic review of accounting records to ensure correct compliance with the formal and substantive aspects of tax standards.



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BUSINESS-PROCESS OUTSOURCING “We do It for you”

In this service, we combine our professional skills in Accounting, Administration and Control with our client’s management requirements to facilitate the improvement of their competitive advantages by relieving management from the responsibility of managing certain activities that are not its specialty and take up a lot of its time, incorporating added value and efficiency into these activities through our specialists. Our business-process outsourcing services include:

Accounting Services: Our staff take responsibility for processing the client’s accounting information in-house or at our offices. This includes designing and establishing procedures to obtain the information to be recorded in a timely manner, processing accounting information in our own information system if the client does not have its own system, analysing accounts and preparing financial statements in accordance with accounting standards and the regulatory framework of applicable sectoral rules or according to the requirements of the company or entity’s management.

Payroll Administration: We have our own information system and experienced staff with broad knowledge of labour regulations who take charge of processing and administering our client’s payroll, as well as ensuring confidentiality of each worker’s earnings and declaring and paying social contributions and related benefits on time, in accordance with current labour regulations.



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Internal Audit: This is an assurance activity undertaken to add value and improve the operations of a company.

In this service, we help companies identify, assess and improve the effectiveness of managing risks through establishing key controls in the company and/or in processes to reduce and/or mitigate the impact of these risks on meeting its business goals, providing a systemic and disciplined approach to corporate control and governance. Our experience in providing these services enables us to support our clients to have reasonable assurance of achieving their objectives, appropriately balancing short-term results, stability and long-term growth. This consists of organising and implementing the internal audit area, training staff and evaluating the management of the different areas of the company to determine how much they contribute to achieving objectives. It also consists of evaluating the efficiency and efficacy of the internal controls established by management to safeguard the correct use of the company’s material and financial resources.

Physical Inventories: Taking a physical inventory of the stock and fixed assets of a company allows the actual existence of these assets to be verified on a given date. In the case of fixed assets, the state of preservation, use and security conditions are also determined. The results are reconciled with accounts to establish shortages and surpluses, thereby revealing the actual balances to be disclosed in the financial statements.

Physical inventory is taken using barcode technology, or otherwise using the traditional Physical Inventory method. We use the physical control reports issued by the client’s computing system as the basis for this service. We have highly experienced specialists who travel to the client’s facilities or to where the stock or fixed assets to be counted are located to provide this service.

Implementation of the COSO Internal Control Framework: This service is aimed at companies and public entities, and essentially consists of 3 phases distributed over 5 stages: Phase I: PLANNING, consisting of Stage I: Preliminary Actions, Stage II: Identification of Gaps (where diagnosis of the Internal Control System is prepared) and Stage III: Preparation of the Work Plan to Close Gaps. The purpose of this phase is to prepare a work plan that allows the entity to progressively implement its Internal Control System. This includes considering the importance of establishing the commitment of all organisational levels of the entity, with the owner and senior management making a formal written commitment to implementing the Internal Control System process and setting up an Internal Control Committee responsible for this.



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Actions to be followed include preparing a diagnosis of the current situation of the Internal Control System of the entity, which will then make it easier to prepare a work plan. This plan consists of the appropriate actions that must be followed to implement an Internal Control System that reasonably guarantees effective operation. Phase II: EXECUTION, consisting of Stage IV Closing Gaps. The importance of this phase lies in implementing each of the actions established in the work plan to close gaps. In the Closing Gaps stage, actions to close the gaps identified as a result of the Internal Control System diagnosis are carried out. For this, the Operational Task Team takes into account the work plan prepared during the planning phase. Phase III: EVALUATION, consisting of Stage V: Evaluation and Continuous Improvement Reports. Following the Internal Control System implementation sequence model, the evaluation phase comes after the planning and execution phases. This evaluation process is performed according to the needs and considerations the entity deems relevant, with the main objective being to determine with certainty that the established procedures and mechanisms are carried out properly. Where substantial deviations or failures are detected as a result of the evaluation, measures to change the procedures are taken to realign them and meet the proposed objective.

Implementation of Corrective Measures: We assess the context of each audit observation and its relationship to the corrective measures recommended by audit firms or institutional supervisory bodies.

We analyse the feasibility of implementing each corrective measure recommended in the Audit Reports using Cost-Benefit criteria. We provide advisory to companies and entities in implementing the recommendations (corrective measures) or preparing the technical basis for why this is unfeasible.



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TRAINING

We provide public and in-house training courses and seminar-workshops on Auditing, Accounting and Tax Matters related to:

▪ Application of International Standards on Auditing (ISA)

▪ Adoption of International Financial Reporting Standards (IFRS)

▪ Preparation of Foreign Currency Financial Statements

▪ Preparation of Consolidated Financial Statements

▪ International Tax Planning

▪ Transfer Pricing Studies

▪ Preparation of Cash Flow Statements

▪ Break-even calculations, essential for sound business management

▪ Application of IAS 12 Income Taxes (Deferred Assets and Liabilities)

▪ Tax and other refresher courses and seminar-workshops

These courses and seminar-workshops are provided to the general public and in-house to any company with particular interests, according to their needs.



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INFORMATION TECHNOLOGY

This consists of services aimed at analysing, designing and developing tailor-made systems, consulting in the implementation of information systems and technical support services. In addition, our international partnership with Andina IT Consulting S.A. allows us to provide our clients with comprehensive computing solutions for medium and large companies through the Winledger Integrated Administration and Management System.



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AUDIT PLANNING

EVALUATE THE ICS AND DEFINE AUDIT STRATEGY

CONCLUSION AND ISSUE OF AUDIT REPORTS

AUDIT EXECUTION

PRELIMINARY TASKS

Risks Identified Risks not identified

No YES No

Assess the Audit Risk

Understand the client’s business

Understand the accounting process

Perform preliminary analysis procedures

Determine materiality and tolerable error

Evaluate the risk at account level and the potential error

Controls Reliance Strategy

Identify controls that mitigate risk

Apply control tests

Apply substantive tests

Evaluate the results of the applied tests

Obtain the Management Representation Letter

Issue reports on the financial statements and letter of recommendations

Establish the terms of engagement

Review subsequent events

Understand the control environment

OUR FINANCIAL AUDITING APPROACH



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In order to achieve the objectives of the audit we conduct, our audit approach is permanently evaluated and updated to ensure it meets the requirements of the service the client needs. However, our approach, the fundamental philosophy of understanding the client’s operations and how it controls its business remain unchanged. Our work methodology includes the following audit stages:

i. PRELIMINARY TASKS:

We assess the audit risk, reputation of shareholders or partners and obtain information about the client’s activities in order to establish the terms and objectives of the service.

ii. PLANNING:

In this stage, we learn of the client’s activities and determine our preliminary judgement on materiality and tolerable error in order to assess the risk of the potential existence of significant errors in the financial statements.

We assess the audit risk to determine the nature and scope of the analytical and substantive tests to be applied.

We assess the Internal Control System and gain an understanding of the client’s main transactions.

We determine the audit strategy. Based on the information we have obtained and analysed, we prepare the Planning Memorandum, which determines the audit strategy. We then design the audit programmes to be applied to meet the objectives of the service.

iii. EXECUTION:

This corresponds to the field work of the audit and consists of carrying out the audit programme (applying analytical and substantive tests), examining the different components of the financial statements, communicating audit observations to the client’s management and executives and reviewing subsequent events.

iv. REPORT:

In this stage, we:

Obtain the Management Representation Letter from the client’s management.

Check the draft report and discuss its contents with the client’s management and executives.

Issue our audit reports.



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We are backed by 27 years of extensive experience providing business auditing and consulting services to state-owned and private enterprises and entities belonging to different economic sectors. This section outlines part of our client portfolio, organised by economic sector rather than size or importance:

STATE OWNED ENTITIES GOVERNED BY PRIVATE LAW (Audits designated by the Office of the Comptroller General of the Republic of Peru, not including consulting):

Navy of Peru

National Commission for Development and Life without Drugs – DEVIDA

Environmental Assessment and Control Agency – OEFA

Banco de Materiales S.A.C. - In liquidation

National Health Institute – INS

Police and Military Pension Fund – CPMP

Activos Mineros S.A.C.

OUR EXPERIENCE



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National Institute for the Defence of Free Competition and Protection of Intellectual Property – INDECOPI

Banco Popular del Perú – In liquidation

National Superintendency of Tax Administration – SUNAT, BID Consulting

National Fund for the Financing of State Business Activity – FONAFE

PERUPETRO S.A.

Activos Mineros S.A.C.

National Programme for Family Welfare – INABIF:

- Public Welfare Society of Lima - Public Welfare Society of Huancayo - Public Welfare Society of Jaén - Public Welfare Society of Piura - Public Welfare Society of Cusco - Public Welfare Society of Callao

National Programme for the Management of Hydrographic Basins and Soil Conservation – PRONACHACHCS

Commission for the Formalisation of Informal Property – COFOPRI

Empresa Regional de Servicio Público Electro Sur Este S.A.A.

Empresa de Electricidad del Oriente S.A. - Electro Oriente S.A.

National University of Engineering – UNI

San Luis Gonzaga de Ica National University – UNICA

Private Investment Promotion Agency – PROINVERSIÓN

Supervisory Agency for Investment in Public Transport Infrastructure – OSITRAN

Empresa de Transmisión Eléctrica Centro Norte S.A. – ETECEN S.A.

Empresa Regional de Servicio Público de Electricidad Electrosur S.A.

Committee for the Promotion of Small and Micro Enterprises – PROMPYME

Empresa Concesionaria de Electricidad de Ucayali S.A.

Transitional Regional Administration Board of Lambayeque

Industrias Militares del Perú S.A. – In liquidation

La Molina National Agrarian University

Hermilio Valdizán de Huánuco National University

Metropolitan Council of Lima

Unipetro ABC SAC

Consorcio Uni – Serviuni S.A.C.

Petróleos Uni, Servicios y Asesoría S.A.

Social Development and Compensation Fund – FONCODES



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INVESTMENT PROJECTS:

International Organisation for Migration - IOM

▪ Project: TC.0367-CPE Institutional Management Strengthening Programme of the Ministry of Education - 2011, 2012 and 2013.

Project PE/029-2008 “Regional Strengthening for the Empowerment of Women for the

Political Support of their Human Rights, especially those pertaining to no violence against women in the regions of Huancavelica and San Martin (Peru) and the Municipalities of El Alto and La Paz (Bolivia)” throughout the entire project.

International Organisation for Migration - IOM

▪ Project: C37-CPE Consolidation Programme for the Public Ministry Restructuring and Modernisation Process - April 2000 to March 2001.

▪ Project C26-CPE Advisory and Training Programme for Strengthening the Public Ministry in its restructuring process- July 1997 to December 2001.

▪ Projects: C37-CPE Consolidation Programme for the Public Ministry Restructuring and Modernisation Process - April 2001 to March 2002.

▪ Project V84-CP Administrative Strengthening of the Metropolitan Council of Lima - April 2003 to December 2004.

Financial contribution from Kreditanstalt Fur Wiederaufbau, Frankfurt Am Maim, (KFW) to

the Republic of Peru.

Cooperation Agreement signed between the Ministry of Energy and Mines and the Pontifical Catholic University of Peru “Advocacy for the Camisea Project”.

Proyecto: N° 78-03-10-003 “Down to Zero Movimiento Perú” administrado y ejecutado

por Capital Humano y Social Alternativo - CHS Alternativo y financiado por Stichting Interkerkelijke Organisatie Voor Ontwikkelingssamenwerking, ICCO (Holanda).

Proyecto PE/029-2008 “Fortalecimiento Regional para el Empoderamiento de las Mujeres

para el Respaldo Político sobre sus Derechos Humanos, especialmente aquellos referidos a la No-violencia en contra de la Mujer en la Región Huancavelica (Perú) y en las Municipalidades de El Alto y la Paz (Bolivia)” administrado y ejecutado por la Asociación de Comunicadores Sociales Calandria y financiado por financiado el Fondo MDG3 del Ministerio de Cooperación para el Desarrollo del Reino de los Países Bajos (Holanda)

INDUSTRIAL COMPANIES:

Eurogerm Andina S.A.C. (Subsidiary of EUROGERM – France)

Cascade Hydro Power S.A.C. (Subsidiary of Rurelec Plc. - United Kingdom)

CHP Construcciones S.A.C. (Subsidiary of Rurelec Plc. - United Kingdom)

Electricidad Andina S.A. (Subsidiary of Rurelec Plc. - United Kingdom)



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Empresa de Generación Eléctrica Huasicancha S.A.C. (Subsidiary of Rurelec Plc. - United Kingdom)

Empresa de Generación Eléctrica Colca S.A.C. (Subsidiary of Rurelec Plc. - United Kingdom)

Empresa de Generación Eléctrica Chilcay S.A.C. (Subsidiary of Rurelec Plc. - United Kingdom)

Caxamarca Gas S.A. (Envasado y Venta de GLP) (Subsidiary of Rurelec Plc. - United Kingdom)

Operador Logístico de Gases Industriales S.A.C. (Production, Bottling and Sale of Oxygen)

CHT Peruana S.A. (Subsidiary of CHT R. BEITLICH GMBH Germany)

Servicios Eléctricos Rioja S.A. - SERSA

Pesca Perú Callao Sur S.A.

Intradevco Industrial S.A.

Industrial Andahuasi S.A.C.

Laboratorios Crevani S.A.

Valvosanitaria Industrial S.A.

Laboratorios Medifarma S.A.

Corporación Nova S.A.

DSM Bakery Ingredients Perú S.A.C. (Subsidiary of Vis Brocades International B.V. – Holland)

Sherwin Williams Peruana S.A.

Agroindustrias San Jacinto S.A.

Compañía Industrial Oleaginosa S.A.

Oleotécnica S.A.

AGRICULTURE AND LIVESTOCK COMPANIES:

Empresa Agraria Azucarera Andahuasi S.A.A.

Agropecuaria Esmeralda S.A.

Haciendas Ganaderas Asociadas S.A.

Estancias Ganaderas Asociadas S.A.A. Agrícola Don Luis S.A.

COMMERCIAL COMPANIES:

Rittal S.A.C. (Subsidiary of Rittal Beteiliguns GmbH - Alemania)

Interproperties del Perú S.A. (Interbank Group)

Cencosud Retail Perú S.A.) (Cencosud Chile)

Morken Perú S.A.C. (Subsidiary of Morken S.A. - Argentina)

Data Voice S.A.C. (Subsidiary of Data Swicht - Chile)

Pedro Camaiora S.A. – PECASA



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Alstom Estreprise S.A. - Subsidiary of Peru

Comerciantes Importadores S.A.

Degrémont Perú S.A. – Subsidiary of CATPI - France

Hydráulic Systems S.A.C.; (Subsidiary of Machinery Corporation of America Inc – CANADA)

Decor Center S.A.

CONSTRUCTION COMPANIES:

GP&Z Construcciones e Inversiones S.A.C.

CES Consulting Engineers Salzgitter GMBH Peruvian Subsidiary (Germany)

Tecsa, Construcciones y Montajes S.A. – Subsidiary of Constructora TECSA S.A. (CHILE)

CES Consulting Engineers Salzgitter GMBH Peruvian Subsidiary (GERMANY)

Desarrollo Siglo XXI S.A.A. (PANTEL Group)

Sur Promo Construcciones S.A.C.

Cooperativa de Vivienda de los Trabajadores de la Empresa Nacional de Puertos S.A.

JNR Consultores S.A.

BANKS, ASSOCIATIONS, SAVINGS AND CREDIT COOPERATIVES AND ENTITIES THAT PROVIDE SIMILAR SERVICES:

Latino Leasing S.A. in liquidation

Banco Nuevo Mundo in liquidation

Banco Popular del Perú in liquidation

Derrama de Retirados del Sector Educación - DERESE

Asociación Mutualista Sanitaria del Perú - AMSP

Servicio Social del Director y Supervisor – SESDIS.

C.A.C. Santa María Magdalena Ltda. 219 de Ayacucho.

C.A.C. de Sub-Oficiales de la PNP. Santa Rosa de Lima.

C.A.C. FINANTEL Ltda.

C.A.C. De los Empleados de Nextel del Perú S.A. Ltda.

C.A.C. Marbella de Magdalena Ltda.

C.A.C. SERVICOOP Ltda.

C.A.C. CREDIPLATA Ltda.

Cooperativa de Servicios Múltiples Alas Peruanas

Cooperativa de Servicios Múltiples Manuel Polo Jiménez



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MINING COMPANIES: Southern Legacy Peru S.A.C. (Subsidiary of Regulus Resources Inc. – Canadá)

Kori Anta S.A.C. (Subsidiary of Regulus Resources Inc. – Canadá)

Ante Norte S.A.C. (Subsidiary of Regulus Resources Inc. – Canadá)

Chala One S.A.C. (Subsidiary of Inca One Gold Corp. – CANADA)

Minera la Quinua S.A.C. (Subsidiary of Standard Tolling Corp. – CANADA)

Compañía Minera AQM Copper Peru S.A.C. (Subsidiary of AQM Copper Inc. – CANADA)

Compañía Minera Zafranal S.A.C. (Subsidiary of AQM Copper Inc – CANADA)

PeruGold Resources S.A.C. (Subsidiary of AndeanGold Ltd. – CANADA)

Cóndor Exploration Perú S.A.C. (Subsidiary of Condor Resources Inc – CANADA)

Ferroalumunios Perú Nº 4 S.A.C. (Subsidiary of Condor Resources Inc – CANADA)

Exploraciones Águila Dorada S.A.C. (Subsidiary of Condor Resources Inc – CANADA)

Empresa Minera del Centro S.A. - CENTROMIN PERÚ S.A.

Compañía Minera Aurífera Santa Rosa S.A. - COMARSA.

Compañía Minera Santa Marina S.A.

SERVICE COMPANIES:

Designit Perú SAC. (Grupo Designit A/S España)

Safe Bag Latam Perú SAC. (Subsidiary of Safe Bag Safe Bag S.p.A. – Italia)

Fleybus S.A.C.

Corporación Águilas del Sol S.A.C.

Inversiones Las Arenas Corp S.A.C.

Edificaciones e Inversiones Mc Gregor S.A.C.

Inversiones Crooke S.A.C.

Tread Corporation Latin America - CHILE

CTPartners de Perú S.R.L. (Subsidiary of CTPartners Inc. USA)

Kema Inc. (USA)

Latintecna S.A. (SPAIN)

Telemedia S.A.C. (ARGENTINA)

LLORENTE & CUENCA LIMA S.A.C. (SPAIN)

LLORENTE & CUENCA S.A. (SPAIN)

AddWorth PLC (ENGLAND)

Club Social Miraflores

ESAN University

Panamericana Televisión S.A.

Astros S.A.

Red Global S.A.

Club de la Unión

Bar Association of Lima - CAL



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Club for Workers of the Central Reserve Bank of Peru – RESERCLUB

Antonio Raymondi School

Defensoría para el Proyecto Camisea

University of Piura

Montemar Higher Technological Institute (University of Piura)

Energy Conservation Centre - CENERGÍA

Peruvian Association of Authors and Composers - APDAYC

TELECOMMUNICATION COMPANIES:

Cable Video S.R.L.

CTV Systems E.I.R.L

SAC Perú S.R.L. (Subsidiary of Global Crossing USA)

Panamericana Televisión S.A.

Red Global S.A.



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Florentino Urbizagástegui Pacheco Principal Partner

Certified Chartered Accountant with more than 33 years of professional practice, Master of Business Administration – MBA and post-graduate studies in Auditing, Finance, Strategic Planning and Business Organisation and Methods. Has provided business auditing and consulting services since 1985. Responsible for Quality Control of the services provided by the firm. Founding partner and international contact of the firm with NEXIA INTERNATIONAL since 2001.

Miriam Cruz Umeres

Partner / General Manager

Public Accountant, Master of Business Economics Management, Post-Graduate studies in Financial Auditing at the Association of Public Accountants of Lima. Has provided independent auditing services since 2000, participating in audits of state-owned and private enterprises belonging to different economic sectors. Has worked for the firm for 24 years, occupying positions such as Junior Auditor, Semi Senior Auditor, Senior Auditor and Audit Manager. Has also been General Manager of the Firm since 2007. Professor of Auditing at the Technological University of Peru (UTP) since 2015.

OUR PARTNERS



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Luis A. Zapata Rivas Partner

Public Accountant with more than 46 years of professional practice, post-graduate studies in auditing and accounting and international training courses for Audit Partners given by Arthur Young, HLB International and Coopers Lybrand. Has provided auditing and consulting services since 1973. University teacher at Universidad del Pacífico and San Marcos National University. Partner of the firm since 2000 and is currently in charge of the Auditing Division.

Alfonso Pinedo Mirano

Partner Public Accountant with more than 33 years of professional practice. Master’s studies in accounting with honours in tax auditing; post-graduate studies in financial auditing, tax auditing and finance. Has provided independent business auditing and consulting services since 1993. Was a university teacher at Federico Villarreal National University. Partner of the firm since 1995 and currently in charge of the Tax Division.

Miguel D. Carazas Pérez

Partner Public Accountant with more than 34 years of professional practice, Master of Business Administration-MBA, Master of Administration, Bachelor of Business Administration and member of the Association of Economists, with post-graduate studies in Strategic Business Management, Finance, Projects and Business. Has provided business consulting services since 1985. Teacher at the University of Lima, has also taught at ESAN University and the Pontifical Catholic University of Peru. Partner of the firm since 2000 and currently in charge of the Business Consulting Division.



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Juan Manuel Aguilar Rengifo

Associate

Doctor of Financial and Accounting Sciences, Master of Business Administration at ESAN, Bachelor of Business Administration at the University of Lima, Diploma in Intelligence, Security and Development; Professor of Management at CENTRUM – Pontifical Catholic University of Peru; board member of ESAN University; International Consultant and Speaker in Strategic Management. Has been consulting and teaching since 1990. Associate of our firm since 2000 as a Business Adviser and responsible for the International Business Management Office.

Mario Dejo Soto

Associate

Economist graduated from the National University of Engineering, with specialisation studies in Systems and Finance.

Principal Partner of Andina IT Consulting S.A. based in Caracas, Venezuela. Has developed and patented the Winledger Administration and Accounting Management System, which is sold in Venezuela and Peru with great success.

Associate of our firm since 2005 and in charge of the Information Technology Division.

OUR ASSOCIATES



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Nelly Huarcaya Junes Associate

Systems Engineer graduated from the National University of Engineering, with Master’s in Business Administration at Universidad del Pacífico and Diploma in Legal Informatics, Computer Law and Electronic Commerce; Quality Assurance Lead Auditor Course – ISO 9000. Teacher of the Faculty of Systems Engineering at the National University of Engineering, Director and Teacher of the Faculty of Systems Engineering at the Sagrado Corazón de Jesús Women’s University. National and international consulting in systems engineering in the areas of Methods, Organisation, Technical Supervision, Project Management and Quality Assurance. Provides professional assistance to our firm in the areas of Systems and Information Technology Auditing as an independent associate.

Javier Laguna Caballero

Associate

Lawyer and Public Accountant graduated from the San Marcos National University. Master of Accounting and Tax, with post-graduate specialisation studies at the Castilla La Mancha Toledo University (Spain) and doctorate studies at the San Marcos National University. More than 39 years’ experience – chairman of the Tax Tribunal, Tax Department and renowned auditing firms such as Arthur Andersen (now E&Y) and Price Waterhouse (now Price Waterhouse Coopers). Master’s Professor at the San Marcos National University and ESAN University. Ex-Dean of the Faculty of Law of the Norbert Wiener University. Partner of LADERSAM Consultores S.A. Has provided professional assistance to our firm in the tax area as an independent associate since 2005.

OUR STAFF



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Emilio García Villegas

Financial Auditing Manager

Public Accountant, with a Master’s of Business Administration and Post-graduate studies in Financial and Tax Auditing. Judicial expert in accounting on the List of Judicial Experts (REPEJ). Current Vice-Dean of the Faculty of Accounting at the San Marcos National University (UNMSM), ex-Rector of Studies of the Faculty of Accounting and Administration of the Pontifical Catholic University of Peru and teacher at San Marcos, Callao and Ricardo Palma universities and the Technological University of Peru. Has worked for the firm since 2000 in the positions of Training Division Manager and Financial Auditing Area Manager of the Auditing Division.

Eliana Figueroa Chávez

Financial Auditing Manager

Public Accountant with Master’s studies in Comprehensive Auditing, Post-graduate studies in Tax Auditing at the Association of Public Accountants of Lima and specialisation in Tax at the University of Lima. Has worked for the firm for 24 years, occupying positions such as Junior Auditor, Semi Senior Auditor and Senior Auditor. Has been the Auditing Manager of the Financial Auditing Area for state-owned and private enterprises since 2005.



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Karla Zumaeta Guitton Auditing Manager

Public Accountant and Independent Auditor registered with the Association of Public Accountants of Lima. Has provided services to the firm since 1993 and has consecutively occupied the positions of Semi Senior Auditor and Senior Auditor. Has been the Audit Manager in the Financial Auditing Area in the Firm’s Auditing Division since 2005. Is in charge of the Portfolio of Auditing Clients and Outsourcing Services for the Private Sector.

Alfonso Saldaña Cuba

Auditing Manager

Public Accountant with Post-graduate studies in Financial and Tax Auditing at the Association of Public Accountants of Lima. Has provided services to the firm since 2000, occupying the position of Senior Auditor. Has been the Manager of our Firm’s Tax Division since 2008. Is in charge of Tax Auditing and Consulting services.

Iván Vega Alferoff

Legal Consulting Manager

Lawyer, with Master’s studies in Social Politics. Former advisor to the Second Vice President of the Congress of Peru, participating in the Auditing and Comptrollership, Economics and Financial Intelligence, Local Governments, Decentralisation and Rationalisation, and Environment and Ecology committees. Specialist in Council Management, Lima Bar Association and member of the National Land Registry Council and National Health Council representing the Association of Municipalities of Peru (AMPE). Has provided services to the firm since 2006, occupying the position of Legal Consulting Manager and Civil, Commercial and Business Specialist.



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Av. Paseo de la República N° 3565 Piso 9, Lima 27 PERU Telephone: 51(1) 440-1032 / 421-5155 Fax: 51(1) 421-3759 Email: [email protected]

If you wish to contact our Partners and/or General Manager, you can send an email to the following addresses:

Florentino Urbizagástegui Pacheco – Principal Partner

Email: [email protected]

Luis Alberto Zapata Rivas – Auditing Partner Email: [email protected]

Alfonso Pinedo Mirano – Tax Partner Email: [email protected]

Miguel Carazas Pérez – Consulting Partner Email: [email protected]

Miriam Liliana Cruz Umeres – Partner / General Manager Email: [email protected]

Website:

Local: www.nexiaperu.com.pe Global: www.nexia.com

Thank you for your valuable time!

CONTACT US











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