PORTFOLIOSERVICE

SFAI COLOMBIA, includes the following portfolio services portfolio at a the national level, as follows:

INFORMATION AUDIT AND ASSURANCE SERVICES LEGAL AND TAX ADVICEMANAGEMENT ADVISORY AND I. T. BPO: ACCOUNTING, PAYROLLS, INTERNAL AUDIT AND OTHERS TRAINING AND GUIDANCE FOR EXECUTIVES

AuditAssurence Services

and

The audit and assurance services are set to dictate financial statements to be employ by a wide range of users. The SFAI methodology enables and promotes the quality of work under international standards of Audit and Assurance.

The audit emphasizes the critical nature of the procedures used to ensure that the financial statements are risk-free due to material misstate-ments, so our services include the evaluation of business risks and control quality, using a vision multidisciplinary professional audit experience in the industry of each particular client and interdis-ciplinary professionals who ensure users ensure the degree of credibility of audited financial infor-mation.

Our auditors go one step further, Assisting you to identify risks and opportunities for improvement in key business controls Regardless of the size or complexity of operations, we have a highly specia-lized team available to our customers on a permanent basis that respond to their needs.

EXTERNAL AUDIT

REVISORIA FISCAL (Exclusive to Colombia)

MANAGEMENT AUDIT

COMPLAINCE AUDIT

AUDIT TO THE CORPORATE GOVERNANCE

SPECIAL OR LIMITED AUDITS

REVIEW OF FINANCIAL INFORMATION

DUE DELINGENCE

OTHER SERVERS RELATED TO ASSURENCE

Our Audit and Assurance services include:

Tax Service

Aware of the needs of our Colombian corporation, SFAI's Corporate Legal Services Unit bases its legal advisory policy on the principles of legal security, personalized and timely service, to fully lead the legal needs of the companies, making our clients feel accompanied under our model of assistance.

Combining our experience and integrating the knowledge of our professionals, SFAI becomes the Legal division of your company to support and resolve issues in the following fields of law:

Commercial law

Labor law

Family law

Civil law

Tax advice

Regime of international changes

Legal and

LAWCOMERCIAL

FAWFAMILY

LAWLABOR

Tax ServiceLegal and

Creacion and liquidation of national companies

Configuration of companies abroad

Incorporation of companies under tax regime with benefits

Reform of the articles of association, transformations, mergers and divisions

Implementation of Corporate Governance standards

Elaboration of family protocols and shareholder agreements

Preparation and review of commercial and business collaboration contracts

Corporate Negotiations and Acquisitions

Transfer of technology and foreign investment

Insolvency, recovery and redemption

Private insolvency agreements

Review and preparation of Minutes of Shareholders and

Members of the Board of Directors

Commercial Fiducia

Action the insolvency of natural persons, merchants and non-traders.

Portfolio Recovery

Diagnosis and / or Legal Audit

Labor contracts

Advice on settlements of labour benefits for employees

Guidance in the termination of labor contracts, liquidations and compensations

Procedures for application of disciplinary sanctions and calls for attention

Advise concerning the application of serious misconduct

Linkages and disengagement

Elaboration of Internal wokplace Regulations.

Answer of trades and requirements before the UGPP

Succession

Patrimonial protection and will composicion

Inheritances and wills

Divorces

Settlement of marital and patrmonial partnerships

Recognition of marital union in fact

Presumed death

LAWCIVILPurchase Agreements

Study of real estate securities

Lease Agreements

Exchange, Mutual

Civil Fiducia

Civil escrow

Mortgage

Tax ServiceLegal and

ADVICETAX

OF INTERNATIONAL CHANGESADVICE IN THE REGIME

Strategic tax planning for legal and natural persons

Tax Consulting

Diagnosis and / or Tax Audit

Preparation and revision of tax declarations and their annexes

Tax Outsourcing

Income taxes for executive, national or foreign personnel

Tax advice for mergers, acquisitions and joint ventures

Transfer prices

Tax and payroll management

Responses to trades and requirements

Request for return and / or compensation of DIAN taxes

National and regional exogenous information (Magnetic Media)

Due diligence

Hereditary tax planning

Foreign investmentDebt with or from abroadServices to and from abroadFree current accounts and clearing accountsAttention to requirementsDiagnostics and / or exchange audit

ADVICEMANAGEMENT

Our Management Advisory services are designed to solve speci�c needs of companies with practical and e�cient solutions in an appropriate balance of costs and bene�ts.

Here are the services we o�er:

AdviceManagement

Strategic planningBusiness valuationCorporate risk consultingDesing of internal control systemsCodes of Ethics and good governanceSelf-Control and Risk Management System for Money Laundering and Financing of Terrorism – RMS ML/FTCost and goods costing systemAdministrative, financial and accounting audit for infrastructure projectsSoftware at Risk GCIConsultancy in information echnologies (I.T.) and infrastructure projectsInterventory in the development of computer solutions.Advice on IFRS - IPSASDelegated administration of productive assets

CorporateRisk Consulting

AND GCI SUITE DEMAND SERVICES

SYSTEM AND HACKING ETICO

ASSURENCEOF COMPUTER

Any organization large or small needs Computer Security Services; normally large organizations are the ones who first take into account that need, but in the end everyone needs the information services to ensure the integrity and privacy of their data.

With the unstoppable growth of information systems, even small and local companies have opened up to the whole world and are increasingly vulnerable, their data have become one of the most wanted goods by computer criminals to protect them it's of vital importance.

Our computer security services offered are:

Vulnerability study within the company.

Assurence of computer systems and infrastructures.

Technological and strategic advice on security.

Audit of source code.

Auditing wireless networks.

Audit of Virtualized Environments.

Web Applications Audit.

Management and integration of free solutions for perimeter security implementation.

Technical support of computer security.

Definition of security policies.

Process ServiceBusiness

(BPO)Outsorcing of accounting and related servicesPayroll OutsourcingOutsourcing of Internal AuditBPO Public Sector

Accounting and Pairolls Outsourcing

SFAI offers a service of outsourcing of the accounting and related services, guarantee-ing a complete professional support, in addition to the conservation and adequate custody of this information through our protocols of confidentiality.

The service includes from the record of the accounting movements made by the Entity, to the preparation of the final and interme-diate financial statements required by the Entities, as well as the presentation of tax declarations of the national and territorial order in accordance with our Services unit legale and Taxe s.

ACCOUNTINGOUTSOURCING

OUTSOURCING PAYROLLS

OUTSOURCINGINTERNAL AUDIT

Our Internal Audit Outsourcing process is aimed at giving the Entities an adequate coverage based on corporate risks of the efficiency and effectiveness of the control in the operational and strategic processes of the business.

The internal audit outsourcing function, which involves the structuring of teams of multidisciplinary specialists for the analysis of risk and control that contribute to the achievement of the strategic objectives of the organization supported by our GCI® tool, objectively evaluating the financial processes and operational costs of the Entity and the risks in operations to do more with less.

The internal audit services designed by SFAI not only focus on "monitoring" of policy compliance, but also our added value in both the planning stages, the execution of work and the communication of results through reports of improvements which contribute to making Entities' available resources more useful, always focused on corporate "vision" and "foresight" to make internal audit an ally of corporate development and sustainability under the principles of good governance.

SFAI can meet your internal audit needs under a service level agreement by reporting to the audit committee or appropriate company official to ensure the appropriate level of objectivity and independence.

SFAI offers a service of outsourcing of the accounting services, guaranteeing a complete professional support, in addition to the conservation and adequate custody of this information through our protocols of confidentiality.

The service includes from the record of the accounting movements made by the Entity, to the preparation of the final and intermediate financial statements required by the Entities, as well as the presentation of tax declarations of the national and territorial order in accordance with our Services unit Taxes.

Among the processes we follow t keep the records of your that we carry out to carry out your accounting, are:

Coding, accounting and analysis of operations

Conciliations

Preparation of Financial Statements

Reporting to control entities

Preparation of municipal and national tax declarations

Liquidation and registration of imports

Assistance in adopting amendments to IFRS

Other levels of services according to the need of each company

Allows you to delegate to us the labor of calculating and contro-lling the regular payroll payments of your workers, as well as payments for settlements, interest and other benefits received by employees.

The service in the Payrolls Settlement, incluide:

Monthly settlement of the payroll in accordance with local legislation and company policies

Calculation of taxes by employees

Elaboration of the certificates of income and retentions

Determination of the liability for benefits to employees

Elaboration of unified single sheets of the

Payroll management reports

Elaboration of labor certifications

Reception and processing of new payroll

Accounting information of the payroll

Settlement of the contract and withdrawal process of social security entities, clearing houses and others.

Coordination of regional payrolls

Other levels of services agreed

With SFAI, Public Entities can focus their efforts on their mission and leave in our hands some processes through outsourcing.

International accounting

Financial and tax services

Internal audit and internal control services

Administrative services and human resources

Technology

Training

Public SectorBPO

TAX SERVICESFINANCIAL AND

Sanitation and accounting clearanceBudget management and monitoringManagement of billing and collection of servicesPayment management to third partiesOperational tax outsourcing

ACCOUNTINGINTERNATIONAL

Consultancy in IFRS and IPSAS

Definition of accounting policies.

Evaluation of the components of the financial statements and operational analysis

Opening and closing balance.

Implementation of the change according to the technology platform and the information systems of the entity.

Accompaniment in the adjustments to the accounting processes, product of the conversion to the international accounting model.

Reports to control and monitoring entities.

Report to Management Entities

Accounting reconciliations

Accounting and support services for reports elaboration under IFRS and IPSAS.

AND HUMAN RESOURCESADMINISTRATIVE SERVICES

Payroll settlement.Support to the management of Human Resources.Management of assets and inventories.Accompaniment for the elaboration and monitoring of the Procurement Plan.Central account operation.Ethical Lines

TECHNOLOGYWe provide technological tools in the cloud to:

PayrollHuman resources managementInternal Control ManagementProcess managementComplaince ManagementAccountingBilling systems for public services

TRAININGWe deliver knowledge both face-to-face and distance to prepare for and confort regulatory change in:

Diploma IFRS - IPSASDiploma in Internal AuditBusiness risks under ISO 31000Complaince Normative under ISO 19600

Public SectorBPO

Our facilitators with vast business and teaching experience will be able to contribute to boosting the value of companies, under programs tailored to each need in:

Administrative area and human wealthFinancial and accounting areaLegal and tax areaProduction areaInformation technology areaMarketing and sales area

FOR EXECUTIVETEACHING AND GUIDANCE

OUTSOURCING TRAININGCONFERENCESSEMINARS AND WORKSHOPSSHORT AND DIPLOMA COURSESSPECIAL PROGRAMSKA / KAE / KAM / KAL SALES SCHOOLSSALES CONVENTIONSCONGRESS

Theaching and guidance services include:

We train your staff and strengthen your perfor-mance so that your company gets better

VIRTUAL MODE

FACE-TO- FACE MODE

DIPLOMADOS

CONFERENCES SEMINARS

WORKSHOPS

Presidente: Rodrigo García O. / rgarcia@sfai.co / Socio - Director: Heiner García V. / hgarcia@sfai.co Socio Legal e Impuestos: Diego H. Calderon Yepes / dcalderon@sfai.co

Socia en Finanzas: Marisol Guerrero N. / mguerrero@sfai.co

and Contacts in ColombiaOur Offices

BogotáCalle 90 No.13A-20 Of. 605 PBX: +57 (1) 467.23.37 infobogota@sfai.co

CaliAvenida 7Norte 25N-147 PBX: +57 (2) 486.22.12 infocali@sfai.co

Top Partners - SFAI ColombiaPresident: Rodrigo García O. / rgarcia@sfai.co / Partner - Director: Heiner García V. / hgarcia@sfai.co

Partner Legal and Tax: Diego H. Calderon Yepes / dcalderon@sfai.co Partner Finance: Marisol Guerrero N. / mguerrero@sfai.co

www.sfai.cosfaicolombia @sfaicolombia