SANTINELLI
Y ASOCIADOS, S.C.
Public
Accountants and Consultants
-
OUR FIRM
-
PROFESSIONAL SERVICES
-
PROFESSIONAL EXPERIENCE
-
CURRICULUM
VITAE
OUR FIRM
Our
firm is integrated by professional experts in the different Public Accounting
areas.
For
more than twenty years, we have rendered a diversity of professional services
related with the audit of financial statements and fiscal assistance.
In
General, we have the necessary personal for the render of the professional
services that Public Accounting can offer.
Our office is
located at:
Montecito No.
38, Floor 37,
Col.
Napoles
Mexico,
03810, D.F.
Telephone:
(525) 9000-5260
Email: info@santinelli.com.mx
On
Via
Pietro Mascagni No. 31
20122, Milano
Italy
Telephone: (390-2)
7722951
FAX: (390-2) 77229535
E-mail: studio.nigretti@galactica.it; info@studionigretti.com
PROFESSIONAL SERVICES
II.- CONSULTATION AND FISCAL PLANNING
III.- CONSULTING IN BUSINESS MANAGEMENT
IV.- SPECIAL SERVICES FOR SMALL AND MEDIUM
SIZE ENTERPRISES.
I. AUDIT OF FINANCIAL STATEMENTS
This implicates the development of revisions on the
Financial Statements of any
This report can be issued for very diverse purposes, such as: Investors,
Banks, Stock Markets, General Administration of Federal Fiscal Auditing, Social
Security, INFONAVIT, Local Taxation, etc.
As an addition of our professional services when developing the auditing
work of an enterprise or organism, we jointly prepare, through the study and
evaluation of internal control, a memorandum or letter to the Management
mentioning the suggestions and recommendations to raise the internal control,
protect the assets of the business and promote operational efficiency.
Likewise, we develop the “Investor’s Revision” (Accounting and tax Due
Diligence), a work that represents a brief examination focused on detecting
important aspects in the different areas of an enterprise to be purchased or
for purposes of granting financement, without the need of practicing a normal
audit on the Financial Statements of that entity.
Also, we perform special revisions on particular
areas, with focusing on very diverse purposes according to the requirements and
needs of our clients, such as the revision of quotas paid to the Mexican
Institute of Social Security as well as local tax payments, with the purpose of
issuing a report on the compliance of the dispositions marked by the Social
Security Act in the Financial Code of the Federal District respectively, for
which we have the proper and up-dated registrations with the authorities
mentioned.
II. CONSULTING AND FISCAL PLANNING
This represents the assessment which as an impositive manner we This
service is most ample, nevertheless, it highlights the following aspects:
1. Fiscal
planning of a company’s operations with tendency to minimize of the fiscal
impact, within the legal frame.
2. Direct
attention to consultations formulated by our clients on different fiscal laws.
3. Revision
and, if required, preparation of income tax returns.
4. Emission
of Informative Bulletins for commentaries with our clients up-dating them of
the principal changes in the provide to our clients by way of specialists on
the matter. Fiscal Laws. (only in
Spanish – translated by request)
III.
CONSULTING IN BUSINESS MANAGEMENT
This area
includes the development of different type services, which amongst others we
can mention the following:
1. Design
and implementation of costs systems.
2. Budgets
in general (of operation, cash expenses, etc).
3. Development
and implementation of operation manuals.
4. Administration
of Inventories System (Finished Products, in process, and Raw Materials).
5. Administration
System for accounts receivables.
6. Information
System for high management.
7. Design
and implantation of budgets for each and every program.
8. Also,
it includes a very diverse series of tasks such as: pre-investment studies,
productivity, purchasing, merger, liquidation and the sale of any enterprise.
IV. SPECIAL SERVICES FOR SMALL AND MEDIUM ENTERPRISES.
This represents the assessment
in the registration of the accounting operations of an enterprise,
administrative services, formulation of entry registrations, presentation of
corporate tax reports, etc. as well as, work related with Public Accounting not
included in the previously mentioned chapters, for those developing
enterprises, which for reasons of their own characteristics have the need of
major professional assessment.
SERGIO SANTINELLI
GRAJALES
RESUME
Professional Development:
Masters Degree in Accounting
Universidad La Salle, A.C.
Escuela de Contaduría y Administración
1979-1983
Periodical training courses on
auditing and Taxes at Ricardo del Pozo y Asociados, S.C.
1980-1985.
Periodical courses in Tax
matters at the Instituto Superior de Estudios Fiscales, A.C.
1985.
Fiscal financial planning
Universidad Nacional Autónoma de México, Facultad de
Contaduría y Administración,
1986-1987.
Specialty in fiscal
(contributions) (Taxes)
Universidad Nacional Autónoma de México, Facultad de
Contaduría y Administración,
1986-1987.
Graduate at Tax Law
Instituto Tecnológico Autónomo de México (ITAM) Centro de
Investigación y Estudios de Posgrado,
1993-1994.
Certified Public Accountant
Instituto Mexicano de Contadores Públicos, A.C.,
1998.
Masters Degree in Tax
Instituto de Especialización de Ejecutivos, S.C.
2000.
Business Administration Program
Instituto Panamericano de Alta Dirección, A.C.
2002
PROFESSIONAL EXPERIENCE
Professional career at Ricardo del Pozo y Asociados S.C.
1980-1985
Director Partner of Santinelli y Asociados, S.C.
Certified Public Accounts and
Consultants
Since 1986
Professional Activities:
Instructor of several courses on
auditing and taxes.
Member in Good Standing of the
Colegio de Contadores Publicos de México, A.C.
Since 1984
Member in Good Standing of the
Instituto de Contadores Publicos de México, A.C.
Since 1984
Professor of the Universidad Nacional Autonoma de Mexico,
Facultad de Contaduría y Administración de Estudios de Postgrado, Especialidad
en Fiscal.
Since 1987
Ex Professor of La Universidad La Salle, A.C., Escuela de
Contaduría y Administración.
Professor of the Universidad
Regional del Sureste de Oaxaca, A.C. (URSE), Facultad de Ciencias
Administrativas of Tax Specialties, Fiscal Reports and Mastery of Taxes.
Collaborator of the Instituto de
Collaborator of the Consultorio
Fiscal Magazine Edited by the UNAM as well as the Prontuario de Actualización
Fiscal Magazine (PAF).
Fiscal Professor and Thematic Coordinator
in Different Courses and Technical Events at National Level.
March 2005.