I design the planning of the audits to my charge.• I design the audit’s programs for internal control’s tests, for example: to the manufacture’s process, form this process I reviewed and supervised the determination of the manufacture’s cost, times and movements, unit costs of raw material, labor and factory overhead.• I supervise the execution of the tests internal control with base to the Mexican and USA Audit’s Standard in the case of American Companies. I do the internal control’s tests in agreement of the Law Sarbanes Oxley of USA and I prepare the reports of Sox for headquarter offices.• I supervised the apply of accounting principles as Mexican GAAP for example: B-10 to convert financial statements to current value, D-4 differed taxes, B-8 financial statements consolidated, B-12 statement of source and application of funds, D-3 labor obligations. USGAAP for example: FASB 52 foreigner currency translation, FASB 94 financial statements consolidated, FASB 48 recognition of revenues, FASB 109 Accounting for income taxes. I review the federal and local taxes, monthly and anually of my clients.• I do the financial statements of accord with Mexico FRS , USAGAAP or IFRS. I do the auditor’s opinion about financial statement, federal and local anual taxes.• I supervise the internal control tests about payroll and social security taxes.• I do the management letters to client’s executives by improve the internal control system. From december to february I did the accounting´s update of four companies I did:All Accounting items: Cash, Banks, Accounts Receivables, Inventories, Prepaid Expenses, Subsidiaries, Fixed Assets, Differed Assets, Accounts and Documents Payables, Taxes, Payroll, Sales, Costs Finished Goods, Expenses of Operation, Depreciation, Expenses and Products Financiers.• Monthly I did the financial statements consolidated in agreement with Mexico FRS, all integrations and notes of the financial information and I got all the accounts' support .

Direct the accounting-administrative closing of the Group companies. Do the financial statements and review and authorize the determination of the monthly taxes of 4 companies of the Group. Supervise bank reconciliations, the closing credit and collections and the correct register by cost center. Perform the trend analysis of expenditures vs. budget to determine corrections. Perform the analysis of the gross profit and the break even point of the 9 branches in the Mexican Republic to determine corrections. Review the correct determination of revenues and costs per business unit. Consolidate financial information. Direct the administrative, accounting, fiscal and application of the internal control policies and procedures in the 9 branches. Review the requests for payment of purchase of materials, goods and services that comply with the documentation supporting fiscal, accounting, legal, internal control and payment policies. Keep the ERP accounting system updated. Prepare the budget and annual strategic planning.

Carry out the extraction of the accounting and operational information (general, accounting, legal and financial data) of the operating and financial leasing contracts. Enter the information to a new system of leases to determine the fair value of such leases according to the financial regulations (USGAAP 820, 840 and IFRS 16 and 17). Make the reconciliation of the fair value determined in said system against the accounting records of 2017 and 2018 (SAP); determine if there are differences or errors, if they are countable or in charge of the new system and make the corresponding corrections in the accounting or in the system of leases.

I made the accounting records I did the provisional tax payments Federal, local and IMSS; performed the bank reconciliations. I carried out debugging of accounting accounts. Keep track of accounts payable and their accounting records; reviewed, programmed and made payments to suppliers. Supervised the registration of travel expenses, corporate credit cards and fixed cash fund reimbursements. Migration of the Contpaqe accounting system to the Microsoft Dynamics ERP.

Perform financial consolidation of agreement to the NIF B-8 of a client, perform audits of the Social security tax and financial statements of 3 customers. Responsible for internal audit: audit taxes of a corporate group of 12 companies: provisional payment of income tax, VAT, property tax and 3% on payroll, withholding of income tax and VAT; Verify working papers and correct determination, of the tax's declarations monthly and annual. I determined figures of taxes to pay and review the information had been given to the tax authority. I Reviewed and authorized monthly closures of the different departments of the Administration and I did the reconciling of the different modules of the ERP against accounting records of the 12 companies in the corporate. Review and authorize the incidences of the corporate payment payroll. Review procedures for the control of fixed assets and direct the realization of physical inventory of them. Based on my review detect observations and draw up suggestions for improvements; policies and internal control procedures for its application in the companies of the group reporting to General Manager, Controller and Manager of the Company, and Accountant.

I performed the following activities. Running the study and evaluation of internal control. Designing tests of compliance, giving the job to my staff and overseeing their implementation. I determined the audit’s risk, based on this I did the audit programs for reviewing at all financial and fiscal items. I determined substantive procedures based on statistical or random sampling and I gave the job to my staff and I reviewed their execution. Overseeing the proper documentation and fulfilment with all the quality’s requirements of ISA's. I elaborated the individual and consolidated financial statements and its notes, elaborated financial opinion, elaborated the letter of comments and suggestions to management. Carried out the review of the most important regulations of US and MEX GAAP (NIF) and NIIF per example: B-10, D-4, D-3, B-8, B-12, B-15, C-15, FASB-52, FASB-109, SOX-404 etc. I did the Mexican taxes (ISR, IVA, IETU, IMSS, SAR, INFONAVIT, 2.5% over/Payroll). I did and authorized the tax opinions (SIPRED).

• Supervision and approval of the transactions of the companies: Cash, Banks, Accounts Receivables, Inventories, Prepaid Expenses, Subsidiaries, Fixed Assets, Differed Assets, Accounts and Documents Payables, Taxes, Payroll, Sales, Costs Finished Goods, Expenses of Operation, Depreciation, Expenses and Products Financiers, accountants documents.• I make study and evaluation of internal control to implement and to improve the procedures and politics of the Companies to manage better the human, financial and material resources.• Monthly and each year I review the declarations of federal, local taxes and of the quotas of social security of the three companies of the group. • Monthly I review and approve the financial statements consolidated in agreement with generally accepted accounting principles of Mexico, the financial statements consolidated are audited by Public Certified Accountant’s firm every year.• I supervise the elaboration of the annual budgets of the three companies of the group and to give pursuit monthly them.• I supervise the important contract and agreements with the clients, distributors, suppliers, insuring companies, institutions of credit, other constructors companies, and subcontractors.• I am in charge of the financial administration by means of the financial control. • Supervision and approval the reports been gotten of the system of information: financial statements, reports of sales, production, costs, purchases, cash receipts, payments, the payroll, accounts of banks, securities and assets fixed, etc., I am responsible for managing the system of financial measurers that will be showed to the shareholders each month.

• Planning the strategy of audit, I led meeting with the client, did the study and evaluation of the internal control, reviewed the work of juniors auditors and did their evaluation. I did the individual and/or consolidated financial statements and its notes. I elaborated different kind of reports (Financial, taxes, letters of suggestions and observations, Sox reports, agreement services, etc.). I reviewed the correct application of the NIFs, (MexGAAP and USGAAP) B-10, D-4, D-3, B-8, B-12, B-15, C-15, Fasb-52, Fasb-109, SOX-404 etc., reviewed the determination of the taxes (ISR, IETU, IVA, IMPAC, IMSS, SAR, Infonavit, and local taxes).

• Supervision, and approval company’s transactions: Cash, Banks, Accounts Receivables, Inventories, Prepaid Expenses, Subsidiaries, Fixed Assets, Differed Assets, Accounts and Documents Payables, Taxes, Payroll, Sales, Costs Finished Goods, Expenses of Operation, Depreciation, Expenses and Products financiers, support of expenses, costs, investments, accountants documents and declarations of taxes. • I prepared, reviewed and approved the financial statements individuals and consolidated in agreement with generally accepted accounting principles of Mexico, the financial statements were audit by Pricewaterhouse Coopers every year.• I was the one in charge to attend the necessities of information of the external and internal auditors and to review the plan of Audit.• I was in charge of the system of financial measures of four plants: Xalostoc, San Juan del Rio, (Mexico) Sao Paulo and Rio de Janeiro (Brazil).• I reviewed, approved and sent the financial reports to the Direction of Division and the Corporative Offices.• I was in charge of supervising, to review and authorize the calculate taxes’ caused and deferred monthly and annually of four plants: Xalostoc, San Juan del Rio, Sao Paulo and Rio de Janeiro.• I had to supervise of nine people of: Accounts Receivable and Revenue, Treasurer, Inventories, Fix Assets, Foreign Trade, Accounts Payables, Payroll, Costs, Accounting and Taxes.• I supervised the applying of politics and procedures of internal control established for the Corporative Office of four plants: Xalostoc, San Juan del Rio, Sao Paulo and Rio de Janeiro.• I have to determine the effects of inflation in the financial statements, I have to do the statement of source and application of funds; I have to determine the effects of the retiring pension and seniority pay accord with Mexican GAAP. • I have to manage the reports of the investments in Fixed Assets and also of Depreciation of the four plants.

I designed the planning of the audits to my charge. • I designed the audit’s programs for internal control’s tests, for example: to the manufacture’s process, form this process I reviewed and supervised the determination of the manufacture’s cost, times and movements, unit costs of raw material, labor and factory overhead. • I supervised the execution of the tests internal control with base to the Mexican and USA Audit’s Standard in the case of American Companies. I did internal control’s tests in agreement of the Law Sarbanes Oxley of USA and I prepared the reports of Sox for headquarter offices. • I supervised the apply of accounting principles as Mexican GAAP for example: B-10 to convert financial statements to current value, D-4 differed taxes, B-8 financial statements consolidated, B-12 statement of source and application of funds, D-3 labor obligations. USGAAP for example: FASB 52 foreigner currency translation, FASB 94 financial statements consolidated, FASB 48 recognition of revenues, FASB 109 Accounting for income taxes.• I analyzed and interpreted the financial statements for identify risks, critical and significant accounts to review. I communicated the issues found to the audit manager, Company manger and audit partner for improve the accuracy of the system and to give reliability in the information with opportunity.• I provided technical assistance and training to professional personnel by explaining and demonstrating the work to be performed.• I supervised the reviewed all the accounts of General Ledger and Profit and Losses: • I did the financial statements of accord with accounting principles from Mexico, USA or Standard Internationals. I did the auditor’s opinion about financial statement and federal and local taxes.• I supervised the internal control tests about payroll and social security taxes.• I did the management letters to client’s executives by improve the internal control system.

I designed the planning of the audits to my charge. • I designed the audit’s programs for internal control’s tests, for example: to the manufacture’s process, form this process I reviewed and supervised the determination of the manufacture’s cost, times and movements, unit costs of raw material, labor and factory overhead. • I supervised the execution of the tests internal control with base to the Mexican and USA Audit’s Standard in the case of American Companies. I did internal control’s tests in agreement of the Law Sarbanes Oxley of USA and I prepared the reports of Sox for headquarter offices. • I supervised the apply of accounting principles as Mexican GAAP for example: B-10 to convert financial statements to current value, D-4 differed taxes, B-8 financial statements consolidated, B-12 statement of source and application of funds, D-3 labor obligations. USGAAP for example: FASB 52 foreigner currency translation, FASB 94 financial statements consolidated, FASB 48 recognition of revenues, FASB 109 Accounting for income taxes.• I analyzed and interpreted the financial statements for identify risks, critical and significant accounts to review. I communicated the issues found to the audit manager, Company manger and audit partner for improve the accuracy of the system and to give reliability in the information with opportunity.• I provided technical assistance and training to professional personnel by explaining and demonstrating the work to be performed.• I supervised the reviewed all the accounts of General Ledger and Profit and Losses: • I did the financial statements of accord with accounting principles from Mexico, USA or Standard Internationals. I did the auditor’s opinion about financial statement and federal and local taxes.• I supervised the internal control tests about payroll and social security taxes.• I did the management letters to client’s executives by improve the internal control system.

I designed the planning of the audits to my charge. • I designed the audit’s programs for internal control’s tests, for example: to the manufacture’s process, form this process I reviewed and supervised the determination of the manufacture’s cost, times and movements, unit costs of raw material, labor and factory overhead. • I supervised the execution of the tests internal control with base to the Mexican and USA Audit’s Standard in the case of American Companies. I did internal control’s tests in agreement of the Law Sarbanes Oxley of USA and I prepared the reports of Sox for headquarter offices. • I supervised the apply of accounting principles as Mexican GAAP for example: B-10 to convert financial statements to current value, D-4 differed taxes, B-8 financial statements consolidated, B-12 statement of source and application of funds, D-3 labor obligations. USGAAP for example: FASB 52 foreigner currency translation, FASB 94 financial statements consolidated, FASB 48 recognition of revenues, FASB 109 Accounting for income taxes.• I analyzed and interpreted the financial statements for identify risks, critical and significant accounts to review. I communicated the issues found to the audit manager, Company manger and audit partner for improve the accuracy of the system and to give reliability in the information with opportunity.• I provided technical assistance and training to professional personnel by explaining and demonstrating the work to be performed.• I supervised the reviewed all the accounts of General Ledger and Profit and Losses: • I did the financial statements of accord with accounting principles from Mexico, USA or Standard Internationals. I did the auditor’s opinion about financial statement and federal and local taxes.• I supervised the internal control tests about payroll and social security taxes.• I did the management letters to client’s executives by improve the internal control system.

• I reviewed the internal controls, the operative areas and their connections accounting. I reviewed all the significant accounts of the financial statements. I reviewed the accounting records, federal and local taxes. I reviewed cash count, accounts receivables and payables count, physical inventories.

• I designed the planning of the audits to my charge. • I designed the audit’s programs for internal control’s tests, for example: to the manufacture’s process, form this process I reviewed and supervised the determination of the manufacture’s cost, times and movements, unit costs of raw material, labor and factory overhead. • I supervised the execution of the tests internal control with base to the Mexican and USA Audit’s Standard in the case of American Companies. I did internal control’s tests in agreement of the Law Sarbanes Oxley of USA and I prepared the reports of Sox for headquarter offices. • I supervised the apply of accounting principles as Mexican GAAP for example: B-10 to convert financial statements to current value, D-4 differed taxes, B-8 financial statements consolidated, B-12 statement of source and application of funds, D-3 labor obligations. USGAAP for example: FASB 52 foreigner currency translation, FASB 94 financial statements consolidated, FASB 48 recognition of revenues, FASB 109 Accounting for income taxes.• I analyzed and interpreted the financial statements for identify risks, critical and significant accounts to review. I communicated the issues found to the audit manager, Company manger and audit partner for improve the accuracy of the system and to give reliability in the information with opportunity.• I provided technical assistance and training to professional personnel by explaining and demonstrating the work to be performed.• I supervised the reviewed all the accounts of General Ledger and Profit and Losses: • I did the financial statements of accord with accounting principles from Mexico, USA or Standard Internationals. I did the auditor’s opinion about financial statement and federal and local taxes.• I supervised the internal control tests about payroll and social security taxes.• I did the management letters to client’s executives by improve the internal control system.