SUMMARY OF BY-LAWS OF NETWORK

SUMMARY OF BY-LAWS OF NETWORK UC&CS GLOBAL

OBJECTIVES OF NETWORK • RECRUIT, MAINTAIN AND IMPROVE THE CAPACITY OF MEMBERS AFFILIATED TO THE NETWORK. • TECHNICAL AND PROFESSIONAL CAPACITY. • BEST BUSINESS PRACTICES. • IMPROVE QUALITY OF AFFILIATES. • PROMOTE THE FIRM IN DIFFERENT CONTESTS. • MAIN OFFICES IN MEXICO AND NEW YORK CITIES.

REGIONAL OFFICES IN: • NEW YORK. • CARACAS. • BUENOS AIRES. • SAO PAULO-IN PROCESS STAGE. • LONDRES-IN PROCESS STAGE. • TOKYO-IN PROCESS STAGE. • SIDNEY-IN PROCESS STAGE.

MEMBERS OF THE FIRM • AFFILIATES. • FIRMS OF PUBLIC ACCOUNTANTS. • FIRMS OF LAWYERS. • FIRMS OF FINANCIAL ADVISORS OR CONSULTANTS.

REGIONS OF NETWORK • NORTH AMERICA - U. S. A. AND CANADA. • MEXICO. • CENTRAL AMERICA, THE CARIBBEAN AND LOS ANDES. • SOUTH CONE IN SOUTH AMERICA.

CONTINENTS OF NETWORK • AMERICA - UC&CS AMERICA • USA – CPAsNET • EUROPE - ALLIANCES • ASIA - ALLIANCES • AFRICA - ALLIANCES • OCEANIA - ALLIANCES

STOCKHOLDER MEETING • IT IS INTEGRATED BY THE EQUITY PARTNERS. • PLAN OF PARTNERS ADMITTANCE. • RECOGNITION OF RELEVANT EFFORTS.

SERIES A SOCIAL PARTS-75% • CURRENT: • 46 SOCIAL PARTS-MMG • 4 SOCIAL PARTS-UC&CS AMÉRICA

SERIES A SOCIAL PARTS-75% • FUTURE STRUCTURE: • 4 SOCIAL PARTS-MMG • 46 SOCIAL PARTS-UC&CS AMÉRICA • 4 SOCIAL PARTS-CPAsNET(USA) • 4 SOCIAL PARTS-UC&CS EUROPA • 4 SOCIAL PARTS-UC&CS ASIA • 4 SOCIAL PARTS-UC&CS AFRICA • 4 SOCIAL PARTS-UC&CS OCEANIA • 4 SOCIAL PARTS-UC&CS LEGAL • 4 SOCIAL PARTS-UC&CS ADVISORY • 2 SOCIAL PARTS X 11 PARTNERS FOR EXTRAORDINARY CONTRIBUTIONS TO THE FIRM

SERIES B SOCIAL PARTS-25% 1 SOCIAL PART PER EACH OF THE 50 PARTNERS – PARTNERS AFFILIATED IN 2010- WOULD BE MEMBERS OF THE NETWORK

SUMMARY OF SOCIAL PARTS CURRENT-50 SOCIAL PARTS-SERIES “A” FUTURE-200 SOCIAL PARTS SERIES A-150 SOCIAL PARTS-75% SERIES B- 50 SOCIAL PARTS-25%

WORLD COUNCIL • 6 OF AMERICA • 4 OF THE ALLIANCE IN USA. • 4 OF THE ALLIANCE IN EUROPE. • 4 OF THE ALLIANCE IN ASIA. • 2 OF THE ALLIANCE INOCEANIA. • 2 OF THE ALLIANCE IN AFRICA. • 1 OF THE ALLIANCE OF LAWYERS. • 1 OF THE ALLIANCE OF CONSULTANTS. • 1 PRESIDENT • 1 SECRETARY

REGIONAL COMMITTEES • 6 MEMBERS. • 6 SUBSTITUTES • REGIONAL REPRESENTATIVES BY COUNTRY.

ACCOUNTANT TECHNICAL COMMITTEES • NIIF COMMITTE • AUDIT COMMITTEE. • FISCAL COMMITTEE. • STATUTORY COMMITTEE. • INTERNAL CONTROL COMMITTEE. • TRANSFER PRICING COMMITTEE.

LAWYER TECHNICAL COMMITTEES • CIVIL LAW COMMITTEE. • MERCANTILE LAW COMMITTEE. • INTERNATIONAL LAW COMMITTEE. • LABOR LAW COMMITTEE. • PUBLIC LAW COMMITTEE. • INTERNATIONAL TRADE COMMITTEE. • TRANSFER PRICING COMMITTEE.

BUSINESS ADVISORY TECHNICAL COMMITTEES • CORPORATIVE FINANCES COMMITTEE. • PRODUCTIVITY COMMITTEE. • DATA PROCESSING TECHNOLOGY COMMITTEE. • HUMAN RESOURCES COMMITTEE. • STRATEGIC PLANNING COMMITTEE. • GOVERNMENT PROJECTS COMMITTEE.

ADDED VALUES • TECHNICAL COMMITTEES. • SPECIALIZED NEWSLETTERS. • SPECIALIZED COURSES. • ANNUAL CONGRESS OF ACCOUNTANTS. • ANNUAL CONGRESS OF LAWYERS. • ANNUAL CONGRESS OF CONSULTANTS. • TECHNIQUE METHODOLOGIES. • DIRECTORY AND WEBSITE. • LEAFLET OF WORLWIDE SERVICES. • CUSTOMERS AND BUSINESS INTERCHANGE.

FEES • REGISTRATION - € 2,600 • ANNUAL MEMBERSHIP FEE - € 2,600 MINIMUM, € 26,000 MAXIMUM. • PRIVILEGE OF INITIAL AFFILIATES – IMMEDIATE MINIMUM ENTRY FEE OF € 1,450 EUROS. • PRIVILEGE OF INITIAL AFFILIATES. • COURSES – 25-80 EUROS PER DAY. • BUSINESS, 10% CONTACT, 10% UC&CS

SUMMARY OF BY-LAWS OF NETWORK