Financial and Accounting Services

ACPM’s accounting area brings together talent and expertise to our Firm’s service offer in a key aspect for the healthy development of personal finance and the sustained growth of any company or business.

Accounting Services

Accounting for individuals.
Accounting for Legal Entities.
Assistance with Tax Procedures (e.g. refunds, compensations, change of address, among others).
Supervision and support for internal accounting departments for tax compliance, monthly, quarterly or half-yearly.
Analysis of the correct application of accounting standards.
Reconciliation of tax values with accounting values.
Review of operations between related parties.

Analysis and reconciliation between tax and ledger accounts for distribution flows to partners or shareholders.
Analysis and preparation of deferred tax accounting.
Bank reconciliations.
Defining and/or analysis of the catalogue of ledger accounts.
Accounting forecasts for business models.
Review of compliance with the rules for submitting electronic accounts.
Review, or if applicable, preparation of sales costs.
Identification of areas of opportunity in accounting processes.

Tax-accounting Services

Use of positive tax balances.
Tax-accounting consulting.
Use of tax attributes.
Analysis and review of tax deconsolidation.
Analysis, development and implementation of tax-accounting strategies in order to achieve greater tax profitability.
Analysis, review and implementation of the new tax integration and incorporation regime.

Assistance and follow up for requests for information by tax authorities and state agencies as well as the review of audit papers.
Distribution of tax attributes to partners or shareholders (capital contribution account-CUCA, Net Tax Profit Account-CUFIN, Net Reinvested Tax Income Account-CUFINRE).
Implementation and use of tax incentives.
Interpretation and application of International Treaties and OECD commentaries.
Review of compliance with the rules for the submission of electronic accounts to the Tax Administration Service (SAT).
Review and analysis of contracts (trade, lease, concessions, etc.).

Financial Services

Preparation of Financial Forecasts that allow General Management to make appropriate decisions.
Analysis and interpretation of financial statements to identify tax and operational issues.
Assessment and advice for the capitalization of debt by shareholders.
Detailed verification of investments in fixed assets and the determination of residual value.

Interpretation of the D4 deferred tax.
Organizational restructuring (e.g. Mergers, demergers)
Tax effect on derivative financial transactions.
Analysis of hedges or foreign exchange options.
Analysis of investment instruments.
Analysis, review, and if applicable, preparation of financial statements.