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APA considerations and Tax Reform
APA considerations and Tax Reform
The Advance Pricing Agreement scheme has suffered considerable changes in the last year, due to negotiations between the Tax authorities of Mexico and the U.S., which has prompted each authority to make changes in their corresponding tax systems.
Knowledge and capabilities
The professionals in our audit division have the technical knowledge and capabilities, which help ensure that the audits of the financial statements will be performed according to International Standards on Auditing. Our teams are highly qualified in the understanding and application of:
- Mexican Financial Reporting Standards
- International Financial Reporting Standards (IFRS)
- US Generally Accepted Accounting Principles (US GAAP)
- Regulatory framework of the CNBV, CNSF, and others
- Our Firm is registered at the PCAOB to audit financial statements of Mexican companies listed on the US stock markets (NYSE, NASDAQ)
Our Audit Services
- Financial statements audits
- Local contributions report
- Statutory tax report
- Social Security report (IMSS and INFONAVIT)
- Due diligence
- Liquidation process certification
- Internal control evaluation and design
- Conversions to US GAAP, IFRS, transitions, and SEC reporting

Ciudad de México
PARTNER & NATIONAL HEAD OF AUDIT PRACTICE
Esteban Uriostegui
Ciudad de México
Esteban Uriostegui, National audit partner
Learn more about Esteban Uriostegui