All Certified Public Accountants meet substantially the same basic education, training and licensing requirements, but they do not all provide the same range of services. Therefore, when looking for a Certified Public Accountant, you should analyse your present and future financial needs and consider questions like these:

• Do you need help with personal financial problems, income tax returns?
• Do you like paying taxes?

Not many people do. Most taxpayers would like to pay as little to the government as possible. Yet, most taxpayers spend very little time each year planning to minimise their tax burden. Your first planning step: Understand your personal tax situation. That, in turn, will determine the strategies that are available to you.

If taxation is your concern, Mr. Horacio A. Parrell, on behalf of Consultora, Servicios y Mandatos S.A., in charge of the tax consulting area, will be delighted to answer your questions.

Mr. Parrella qualified in 1971 as a Certified Public Accountant at the Buenos Aires University. For seven years he worked with Deloitte, Haskins & Sells, Buenos Aires. He then became advisor to the board of director's of small and medium sized companies. In 1980 he joined Moore Stephens Argentina. Mr. Parrella is a specialist consultant on taxation. For a decade he has lectured on Fiscal Theories and Techniques, at the Buenos Aires University. He is a member of the Certified Public Accountants commission of the Argentine Chamber of Building Constructors. He has issued technical works, some of then in collaboration, that were presented at the annual conventions of 1996, 1997 and 1998. He has general knowledge of English language (oral).

Things have come a long way from the time when an accountant was simply required to prepare the annual accounts. Today’s business world, individuals and companies need a great deal more from their accountants. A long-term working relationship between you and your Certified Public Accountant can help you take an informed, consistent approach to personal financial and business problems and help you meet your financial goals. You can always rely on our team of experienced accountants to look for solutions in a creative way. Our services are not only available during opening hours, but at any time, in all areas, anywhere, here or abroad.

If some of the following queries match your needs, Mr. Jorge A. Papantos in charge of the audit and consulting area of business will be pleased to assist you.

• Will your company require help in putting together its financial statements?
• Will your company’s financial statements require an audit?
• Which of the following services does your company require: accounting, auditing or management consulting?

Mr. Papantos qualified in 1973 as a Certified Public Accountant at the Buenos Aires University. Up to 1976 he worked with Deloitte, Haskins & Sells, Buenos Aires. His expertise started as external auditor becoming a specialist consultant in management control and advisor to the board of director's of small and medium sized companies. For fifteen years he was founding partner of Moore Stephens Argentina. He lectured on Financial Statements at the Buenos Aires University. He participated actively in different conferences on international tax and accounting matters in 1982, 1984 and annually since 1994. For nine years he was a member of the Board of Directors of Kreston International Ltd. on behalf of the Latin American region. He is fluent in English language (oral and written) and has general knowledge of French (oral).

We believe that our primary role is to help clients reach their goals by supplying them with the skills and support necessary to take control of their progress. The key to our success is the pursuit and provision of all excellence in our standard of service.

We recognise circumstances when additional expertise would be beneficial. At such times, we assist clients to identify and design solutions to meet their business objectives whether we do it directly or via our wide spectrum of specialists to make sure they always get the best advice. Even if you have special needs do not hesitate to contact us.

Papantos, Parrella & Asociados
Auditores y Consultores

Carlos Pellegrini 739, 8th Floor, (C 1009 ABO) Buenos Aires, Argentina
Telephones (54-11) 4322-6347 or 4322-6357, Fax (54-11) 4394-4783


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