Alonso, Callirgos, Mejía & Asociados S.C. Audit and Business Advisors
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1 A member of HLB International. A world-wide network of independent professional accounting firms and business advisers
2 OUR FIRM Alonso, Callirgos Mejía & Asociados S. C. is a professional firm devoted over fifty years to the Independent Audit, Tax Advisory, Business Consulting and Outsourcing and Internal Audit. It was founded in 1956 under the name of Benjamin Callirgos & Cia., integrating Praxis Et Veritas Consultores SAC, to its professional practice, an experienced and recognized firm specialized in consultancy activities Business and Management. It has a multidisciplinary team of over 60 highly trained professionals who contribute with their work and expertise to the continuous improvement and innovation of organizations providing, through its methodology and the innovative nature of their services, an added value component to all its customers.. It is a member of HLB International, a worldwide network of professional firms in accounting, auditing and business consulting formed in 1969 Also, executive of a non-profit entity created in 2002 to protect the interests of investors and promote public interest in the preparation of audit reports, impartially and independently in foreign markets (New York). Is headquartered in London and is present in over 100 countries, with 1,900 partners, 14,000 professionals and 500 offices in different cities around the world and, although each partner of HLBI concentrates on their own business experience and local strength, continuous interaction of its members makes their performance better and allows them to build on other experiences whose profits are immediately transferred to the customers. HLB International is a member of the executive of IFAC, (USA) an association of international networks of accounting firms, whose members are committed to respect and promote the consistent application of high quality auditing practices worldwide, as detailed in the Constitution of the Forum of Firms. Phone: (051 1) Fax: (051 1)
3 OUR MAIN EXECUTIVES ANTONIO ALONSO MARTIN DE VIDALES Certified Public Accountant and Bachelor in Economics from the Pontificia Universidad Católica Del Perú. Licensed and Certified Public Accountant from the Catholic University of Ecuador. He has been Director of the Institute of Public Accountants of Lima, President and Founder of the Peruvian Institute of Independent Auditors and the Peruvian Section of the National Association of Accountants. He was a member of the Advisory Council of the Public Accounting Office Currently a member of the Advisory Council of the School of Accounting and Finance of the School of Business of the University of Lima EDWARD ALCALÁ RAMÍREZ Economist and Certified Public Accountant, Graduate in Development Economics and in Business Administration, Finance, and Business Process Reengineering and costs. 30 years of experience in project execution management consulting and business consulting for private companies and public entities. Extensive knowledge of the practices and regulations of the Public Sector. He has been for many years a professor at the Universidad San Ignacio de Loyola USIL. JORGE HOHAGEN MORY Certified Public Accountant from the Pontificia Universidad Católica Del Perú. 35 years of experience in financial auditing of companies in various economic sectors, including government and nongovernmental non-profit organizations (NGOs). Expert in the application of Generally Accepted Accounting Principles (GAAP), the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). He has been professor at the Pontificia Universidad Católica Del Perú. HECTOR MACHUCA FARRO Certified Public Accountant of the PUCP Broad experience in financial audit publicly traded companies. Specialist in financial evaluation and issuance of Comfort Letter for Underwriters, Due Diligence, accounting expert, reviewing financial reporting to Headquarters. Specialist in the assessment of financial statements in GAAP versus IFRS or GAAP-Peru, and advice for first-time adoption of IFRS (IFRS). JORGE ENRIQUEZ MORENO Certified Public Accountant, with master studies in State and Public Policy of UPSM, specializing in the Inter-American Center of Tax Administrations CIAT. Broad experience in tax audit companies in the mining, power, construction, industry, services and trade His extensive and proven experience and expertise in IFRS, Finance and Taxation, has also allowed him to be a frequent speaker at various universities in our country. CARMEN MOSQUERA RIVERA Certified Public Accountant Collegiate of the National University of San Marcos. Broad professional experience in various companies in the industrial, commercial, services and nonprofit sectors. Specialist in the preparation, consolidation and analysis of financial statements in accordance with the NICs, and the implementation of IFRS according to the needs of each company. Expert in the development of accountable and administrative processes. Has extensive knowledge in tax and accounting issues related to Human Resources. Phone: (051 1) Fax: (051 1)
4 OUR SERVICES We provide innovative solutions and answers that allow our Customers to reach their goals in an effective. and medible way. AUDIT TAXES Financial Audit Special examinations Due Dilligence Accounting advice IASs and IFRSs implementation Risk management Technical assistance Accounting expertise Internal control evaluation Tax planning Reviews on tax compliance Business reviews Advice on corporate issues Foreign investment ADVISORY OUTSOURCING Valuation of companies Project evaluation Evaluation and organizational redesign Evaluation and processes improvement Evaluation and categorization of jobs Technical study of Reductions Technical study of transfer pricing Software audit Accountable outsourcing Payroll outsourcing Administrative and treasury functions Internal audit outsourcing Back office Contact:
5 COMPANY CREDENTIALS. Alonso, Callirgos Mejia & Asociados SC, as independent auditors is registered in the College of Public Accountants of Lima, (Reg. No. S0009). Also, it is registered in the Registro de Sociedades de Auditoría Externa - RESAE de la Superintendencia de Banca, Seguros y AFP (SBS Resolution No ); and as Sociedad de Auditoría en el Registro de la contraloría General de la República (Reg. No. 048). Globally, Alonso, Callirgos Mejia & Asociados SC as auditing firm is registered with the PCAOB (Public Company Accounting Oversight Board), a body which has been created by the Congress of the United States of America to supervise audit firms for audits conducted of companies that are listed in any stock exchange in that country in order to protect the interests of investors. Meanwhile our representative, HLB International, is a member of the Forum of Firms, executive of IFAC, international organization that coordinates and teaches the practice guidelines of the independent auditors at the "Networks" with global coverage. Contact: aalonso@hlbperu.com.pe ealcala@hlbperu.com.pe
6 Contactos:
7 FORUM OF FIRMS Our Firm, as a part of a global audit "Network" with worldwide coverage through membership of HLB International, belongs to a select group of audit entities called FORUM of FIRMS - executives of the Transnational Audit Firms Committee (TAC) of the International Federation of Public Accountants (IFAC) that puts as demands, among others, the following: To execute audits to transnational companies complying with the International Standard on Quality Control (ISQCs 1). Their reports will have international validity To promote consistent application of high quality auditing practices all over the world, including the use of International Financial Reporting Standards To support the convergence of National and International Audit Standards. Belonging to the Forum of Firms, allows us to perform audits of financial statements that will be valid beyond the borders of our country and to institutions such as Banco Interamericano de Desarrollo (BID), World Bank, etc. Contact: aalonso@hlbperu.com.pe ealcala@hlbperu.com.pe
8 An overview of the roles, responsibilities, and activities of the Forum of Firms and TAC January 2015 MEMBERSHIP MEMBERS AUREN Baker Tilly International Limited BDO Constantin Associates Network Crowe Horwath International Deloitte Touche Tohmatsu Limited Ernst & Young Global Limited FinExpertiza Grant Thornton International Ltd HLB International IECnet JPA International KPMG International Cooperative Kreston International Kudos International Network Mazars Moore Stephens International Limited Nexia International PKF International Limited PricewaterhouseCoopers International RSM International Limited Russell Bedford International Santa Fe Associates International SMS Latinoamérica Talal Abu Ghazaleh & Co. International TASK International UHY International Limited FORUM OF FIRMS AND TRANSNATIONAL AUDITORS COMMITTEE OBJECTIVE OF THE FORUM OF FIRMS The objective of the Forum of Firms (Forum) is to promote consistent and highquality standards of financial reporting and auditing practices worldwide. The Forum brings together firms that perform transnational audits and involves them more closely with the activities of the International Federation of Accountants (IFAC) in audit and other assurance-related areas. STRUCTURE The Forum is registered as a legal entity in Switzerland. The Transnational Auditors Committee (TAC) is the executive arm of the Forum, and, therefore, provides the official linkage between the Forum and IFAC. The Forum and IFAC work together in areas such as standard setting, dialogue with the regulatory community, and promoting convergence to international standards. The Forum provides technical expertise to the standard-setting boards supported by IFAC through its nominated members each to the International Auditing and Assurance Standards Board, the International Accounting Education Standards Board, and the International Ethics Standards Board for Accountants. The Forum also supports IFAC s Member Body Compliance Program and developing nations initiatives to strengthen the accountancy profession around the world. ROLES AND RESPONSIBILITIES The work of the Forum is primarily conducted by the TAC. The responsibilities of the TAC include: Identifying audit practice issues. When the issues suggest that changes in auditing or assurance standards may be required, the TAC recommends to the appropriate standard-setting board that the issue be reviewed. Providing a forum to discuss good practices in areas including quality control, auditing practices, independence, and training and development. Identifying qualified candidates to serve on standard-setting boards. Acting as a formal conduit for interaction among transnational firms and international regulators and financial institutions with regard to audit quality, systems of quality control, and transparency of international networks.
9 FORUM MEMBERSHIP REQUIREMENTS Membership in the Forum is open to networks and to firms upon giving notification to the Secretary of the Forum that they meet the following criteria for eligibility namely, that they (or their constituent entities, as applicable) have transnational audit appointments or are interested in accepting such appointments. Forum members must also promote the consistent application of high-quality audit practices worldwide, including the use of International Standards on Auditing (ISAs), and support convergence of national audit standards with ISAs. Members must agree to meet the Forum s membership obligations with respect to transnational audits, which require members to: Maintain appropriate quality control standards in accordance with the International Standard on Quality Control, issued by the International Auditing and Assurance Standards Board, in addition to relevant national quality control standards and conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews; Conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews; Have policies and methodologies for the conduct of such audits that are based, to the extent practicable, on ISAs; and Have policies and methodologies which conform to the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants and national codes of ethics. In addition, members must agree to submit to the Secretary of the Forum an annual report, in a form approved by the TAC, indicating that they meet the membership obligations set forth above. PUBLICATIONS Information Paper, Engagement Quality Control Reviews: Practical Considerations CONTACT INFORMATION For more information about the Forum and the TAC, visit or contact Barry Naik, Senior Technical Manager, TAC by telephone: , or BarryNaik@ifac.org. 529 Fifth Avenue, 6th Floor, New York, NY USA Tel +1 (212) Fax +1 (212)
10 PORTFOLIO OF MAJOR CLIENTS ADTRAN Inc. ABB Inc. ADD DEVELOPMENT MINING S.A.C. AGENCIA SUIZA PARA EL DESARROLLO Y COOPERACION COSUDE AGENCIA DE PROMOCIÓN DE LA INVERSIÓN PRIVADA - PROINVERSION ANKASEA S.A.C. AVIGENT S.A.C. ASOCIACIÓN PROMOVIENDO EL DESARROLLO SOSTENIBLE ASOCIACION PROPERU AUSTRALIAN GOLD CORPORATION S.A.C. CAJA MUNICIPAL DE AHORRO Y CREDITO AREQUIPA Y TRUJILLO CAPITAL CENTER S.A.C. CLINICA STELLA MARIS COMPAÑÍA MINERA LINCUNA S.A. CORPORACION REY S.A. BANCO HIPOTECARIO EN LIQUIDACIÓN CAIMI PERU CAMARA DE COMERCIO DE LIMA CAMARA DE COMPENSACION ELECTRONICA S.A. CAPITAL CENTER CAVALI ICLV CLEAN ENERGY DEL PERÚ SRL CLUB DE REGATAS LIMA CECOSAMI COFFEY CONSULTORIA Y SERVICIOS LTDA. COLEGIO DE ABOGADOS DE LIMA COUNTRY CLUB DE VILLA A.C. CORPORACION CORIL S.A.C. CORPORACION RADIAL DEL PERU S.A.C. CEMENTO ANDINO S.A. COMPAÑIA DE MINAS BUENAVENTURA S.A.A. COMPAÑÍA MINERA ANTAMINA S.A. COMPAÑÍA MINERA MISKI MAYO S.A.C. (GRUPO VALE) CORPORACIÓN GECO S.A. CORPORACION REY S.A. D & C INVESMENTS S.A.C. DETEA S.A. SUCURSAL DEL PERU De LARROBLA & ASOCIADOS INTERNACIONALES S.A. EDPYME CREAR AREQUIPA EMPRESA PERUANA DE SERVICIOS EDITORIALES S.A. - EL PERUANO EMPRESA MINERA LOS QUENUALES S.A. EPSON PERU S.A. ESSALUD EVERIS PERU S.A.C. EXPORTADORA AGRICOLA ORGÁNICA FONDO DE EMPLEADOS DEL BANCO DE LA NACION - FEBAN FEDERACION DE CAJAS MUNICIPALES FRENOS S.A. - FRENOSA Fax: (051 1)
11 PORTFOLIO OF MAJOR CLIENTS GEOFUN S.A.C. GOLDFIELDS LA CIMA S.A. GOLD OIL PERU S.A.C. GOLDER ASSOCIATES PERU S.A. GRUPO CORIL SOCIEDAD AGENTE DE BOLSA S.A. GRUPO CORIL SOCIEDAD ADMINISTRADORA DE FONDOS S.A. GRUPO CORIL SOCIEDAD TITULIZADORA S.A. GRUPO GILDEMEISTER DEL PERU HEINZ- GLASS PERU S.A.C. INDUSTRIAS PLASTICAS REUNIDAS S.A.C. INGRAM MICRO PERU S.A. INMOBILIARIA PUNTA MERO S.A.C. INTERPAINTS S.A.C. INVERSIONES INMOBILIARIAS MAR S.A.C. INVERSIONES INMOBILIARIAS DEL PERU S.A.C. INVERSIONES ANDINO S.A. INVERSIONES SAGAMEDA S.A.C. J.G.J. PROYECTISTAS S.A.C. JUNTA DE PROPIETARIOS CAMINO REAL S.A. JEUMONT ELECTRIC S.A.C. JESS MINING COMPANY S.A.C. KARTIKAY PERUVIAN MINING COMPANY S.A.C. LOS PORTALES S.A. LIMA JUNEFIELD PLAZA S.A.C. MERKUR GAMING PERU S.A.C. METAL PREN S.A. M&B AGENCIA MARÍTIMA S.A.C. MINERA BARRICK MISQUICHILCA S.A. MOBILIARIO Y ACCESORIO S.A.C. MIRAASCO INTERNATIONAL FORD MORILLAS & ASOCIADOS TRANSPLANTE CAPILAR S.A.C. MUNICIPALIDAD METROPOLITANA DE LIMA NEMATSA NOKIA SOLUTIONS AND NETWORK S.A.C. OFICINA NACIONAL DE PROCESOS ELECTORALES ONPE ORICA CHEMICALS PERU S.A.C. PROGRAMA DE APOYO NUTRICIONAL BASADO EN SOYA - PAN-SOY PITKIN PETROLEUM PERU XXVIII S.A.C. POWER FORTUNE MINING S.A.C. PMP HOLDING S.A. PCMI PERU S.A.C. PRIMA AFP S.A. PROTRANSPORTE PROVEEDOR INTEGRAL DE PRECIOS S.A.C. RENXO PERU S.A. RINOL PAVIMENTA S.A.C. Fax: (051 1)
12 Auditores y Consultores de Negocios PORTFOLIO OF MAJOR CLIENTS SCANIA DEL PERU S.A. SENTINEL PERU S.A. SHEN PE RESOURCES INVESMENT SSK MONTAJES E INSTALACIONES SOCIEDAD NACIONAL DE INDUSTRIAS SOUTHERN PERU COPPER CORPORATION SUDAMERICANA DE FIBRAS S.A. SUDAMERICANA DE FIBRAS S.A. SUPERINTENDENCIA NACIONAL DE SERVICIOS DE SANEAMIENTO TATSA PERU S.A. TOTAL GENIUS IRON MINING S.A.C. SUPERINTENDENCIA NACIONAL DE ADUANAS Y DE ADMINISTRACION TRIBUTARIA SUNAT ADUANA TECNICA AVÍCOLA S.A UNIDAD DE SERVICIOS DE APOYO A LA COOPERACIÓN CANADIENSE - USACC. UNIVERSIDAD DE LIMA UNION ELECTRICA S.A. VIETNAM AMERICAN EXPLORATION COMPANY-VAMEX Fax: (051 1)
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