IRKO Hirashima is Member Firm of SMS Latinoamérica, an International Organization integrated by local and independent Auditing, Consulting, Accounting and Tax Advisory Service firms, sharing the latest industry technology to provide the best services to the clients.

Through the network of Firms, SMS Latinoamérica has developed a solid presence in all Latin America and the Caribbean, covering the needs and expectations of their clients.

In 2008, SMS Latinoamérica has been admitted has full member of the Forum of Firm, a
committee of IFAC (International Federation of Accountants) that groups the firms in the World that work under the international auditing and quality control standards. Currently, the Forum of Firms has 31 full members.

More information at http://www.smslatam.com/

IRKO HIRASHIMA is Member Firm of SMS LATINOAMÉRICA, a network of professional Firms whose members are separate, autonomous and independent legal entities operating under their particular name and identifying themselves as integrating parties of SMS LATINOAMÉRICA. Each of the Integrating Firms acts in a specific geographic area and provides professional services subject to the laws and regulations of the country or countries where it acts. SMS LATINOAMÉRICA does not provide professional practice services to clients and is not liable for the acts or failures to act of any of its Integrating Firms. The Integrating Firms do not have any relationship or participation whatsoever over the other Integrating Firms.