• We provide a comprehensive approach to Statutory Audit.

We develop the control activities and assurance required by the Code of Commerce and the Annex 4 of the Decree 2420 of 2015, which incorporate the International Standards of Audit and Assurance for the purpose of issuing an opinion that includes:

• Opinion on the Financial statements.

• Opinion on Internal Control.

• Opinion on the compliance with legal and regulatory.

• Report on the issues under control.

• Our mission: to verify compliance with the statutes and legal provisions. That the operations conform to the law and to the decisions of the competent bodies.

Since 2008, SMS Latin america has been admitted as a full member of the Forum of Firms, an independent committee of IFAC (International Federation of Accountants), a grouping of firms in the world that operate under international standards on auditing and quality control.

SMS Latin america has a presence in all the countries of the region and international partnerships with networks of high international prestige, which enables us to meet the needs of our customers in any part of the world.

• “Our experience in consulting in quality control and management for firms of certified public accountants.

• By the competence of our team of professionals, recognized in the academic environment, and business.

• For that we apply leading practices in the market.

• By our experience in multinational companies.

• For our international support.

• By our guarantee of confidentiality in the performance as a pair of professional.

• Assessment of quality risks of the firm.
• Guidelines on corporate governance and leadership.
• Establishment of the ethics policy internal.
• Conditions of acceptance and continuation of clients.
• Management of the quality of the orders.
• Resources required by the System of Quality Management (QMS).
• Requirements of information and communication.
• Procedures for monitoring and correction.

• Training for the implementation of the NIGC1 and NIGC2. quality management is a systematic process in which they should be committed all the members of a firm of certified public accountants. We can train your team of collaborators on the items and the contents of a system of quality management in accordance with the requirements of the NIGC1 and NIGC2 included in the Decree 2420 of 2015.

• Advice in the assembly of the system of quality management of the firm. It is necessary to have a methodology for the design and implementation of the system of quality management. We accompany your firm in the definition and assembly of the system, including the development of manuals and procedures of quality management.

• Service par for the professional management review of the quality. The Decree 2420 of 2015 requires that all certified public accountants (firms or freelancers) to apply the NIGC1 and NIGC2 if you develop works that adhere to this standard.

Do you meet any of the following orders?

• External audit services or auditing tax.

• Assurance services in other subjects

• Services related to underwriting: conversion of financial statements, business valuation, due diligence, review of financial information, among other services.

If the answer is yes, then you should apply NIGC1 and NIGC2. If your firm does not have a partner to perform quality reviews, mutual, you must have a signature to be able to do that review. Account with us.

Certifications. Through our network SMS Latin america, you can request evaluation processes of the quality management of the firm that would allow the issuance of a certification of compliance.

We provide the following solutions:

• Consultancy in tax. Understand your obligations and rights on the basis of knowledge and interpretation of the tax rules.

• Tax planning. Optimize the performance of your business based on the knowledge and planning of the impact of the operations of your company.

• International taxation. Optimize your cross-border business from a holistic approach that understands the aspects of tax, customs and currency.

• Tax obligations of the national, departmental, and/or municipal. Know the amount of their obligations to the knowledge of the rules that apply and the existing case-law.

• Credit management. Improve the financial capacity of your company from the planning: periodic evaluation of the results projected in order to avoid the accumulation of balances in favor with the collecting societies, and the assurance of his recovery.

• Mergers and acquisitions. Aliviane the tax burden resulting from the reorganization.

• Contentious. Effective strategies to protect their rights against the claims of physical, national, departmental and/or municipal.

• Advice on company valuation.

• Advice on financing investment projects.

• Advice on capital market.

• Mergers and acquisitions advisory.

• Advice on the management of assets and liabilities.

• Advice on incentives and tax benefits.

• Personnel management.

• Payroll liquidation.

• Liquidation of social charges.

• Accounting information on Payroll.

• Payroll administration of expatriate staff.

• Calculation of income tax.

Through our team of professionals we provide a pragmatic approach to risk management that has an impact on:

• The protection of the resources applied to their operation.

• The identification of opportunities to maximize your potential

• The optimization of the key competencies of your organization.

Our model is designed to:

Control of stocks and other assets

• Disclosure of the policy compliance of stores and stowage in own warehouses, logistics operators and/or distributors.

• Count of quantities, reconciliation of accounting records, and analysis of games conciliatory and inventory differences.

• Control of branch offices of the transport and logistics chain.

• Control of deliveries in branches, exchanges and returns for channel sales.

Audit branch

• Revelation of the compliance policies and best practices.

• Control on the advances and accounting of expenses for transportation.

• Implementation of schemes rotary controls from the design to the measure.

Control over processes outsourcing

• Monitoring of the compliance obligations, labor and pensions.

• Review of statements of assets and framing convention.

Control of income over the employees

• Identification of contractual risks and other interest groups.

• Review of contractual compliance.

• Review of the recruitment process.

• Disclosure of relationships of dependence covert.

• Advising on the development of the policy of transfer pricing.

• Analysis of transactions intercompany in your business. Previous advice and continuous carried out in conjunction with SMS Latin america.

• Planning and control of your presentations from the follow-up to its obligations, and changes in the regulations that impact.

• Advice and assistance in the process of audit by the tax authorities.

• Documentation of transactions intercompany.

• Production of a report on transfer pricing from the guidelines of the OECD and the DIAN.

• Preparation and readiness documentary for the fulfillment of its obligations in respect of transfer pricing.

• We have experience in evaluating processes of SMES and due diligence of acquisition.
• We know the best practices to develop successful processes.
• We have a team of legal and accounting trained to achieve results highly reliable.
• Our valuation techniques and evaluation of the legal reality, accounting and business ensure conclusions are reliable in the decision of acquisition or sale of businesses.

• Determination of the economic value of companies.
• Audit of business valuation.
• Due diligence integral to the acquisition, or sale of SMES.
• Audit of purchase of companies.

Because the holistic approach of our proposal and the ability of our professionals allow us to provide the necessary accompaniment to accompany companies in their various stages of growth.

Also, thanks to our network of firms SMS Latin american Smes have a key strategic information to start new businesses, local and/or regional.

Our offer includes:

• Comprehensive guidance for the development of new business.

• Tax planning and projections in family businesses for decision making.

• Advice and planning tax benefits and pensions for civil partnerships and the foundation.

• Advice and assistance in the processes of control of tax and social security in order to mitigate its impact.

• Preparation of annual tax returns and monthly that allow you to optimize the time invested internally in the fulfillment of the obligations periodic demanded by the physical, national, departmental and municipal.

• Diagnosis of gaps in the management of the SMES and business recommendations to improve the performance.

• Regulatory compliance (including SOX) and contractual. Strengthening of the image, and confidence in the company. Access to new business.

• Enterprise risk management, implementation of management systems and good practices. Members of the company processes and acting in a systematic way. Focus on the objectives of the company, avoiding incurring the cost of “not to be fulfilled”.

• Design, rationalization, reengineering and benchmarking processes. Continuous improvement by eliminating cost overruns. Identification of the “best of market” and approach to work to achieve that ideal.

• Design, implementation and monitoring of projects such as ethics or complaint channel, new areas of work and management control. Know and avoid hidden losses.

• Internal audit –outsourcing, risk assessment, counseling, identification of indicators of fraud, continuous monitoring, and “early warnings”.

• To implement a control framework is effective and efficient to prevent the major risks and their effects.

• Corporate governance. Strengthen and disseminate the culture, ethics and behaviour, within and outside of the company. To secure new business and strengthen the corporate image.

Make

• Design and implementation of sustainability strategies and responsibility appropriate to the reality of the company.

• Design and implementation of programs of local development: strengthening of local organizations, support for entrepreneurs, cooperatives and clusters of micro and small enterprises.

• Development and implementation of business models, inclusive, and competitive value.

• Review current policies to identify areas of opportunity and improvement.

• Regulatory compliance and best practices in social and environmental.

• Training, capacity audit and value chains.

Report

• Assistance in the preparation of sustainability reports according to the international guidelines of the United Nations Global Compact – GRI and ISO 26.000.

• Development of reports under the guidelines of the Integrated Report of the International Integrated Reporting Council

Ensure

• Audit reports: assurance of sustainability reports, giving them greater confidence to users of the same.

• Audit and Due Diligence of aspects that involve environmental issues and social.