PKF - Guerra & Co, the Nicaraguan professionals firm, since October 31th, 2005 and was registered in the mercantile Public record, on February 10 2006, according with the file number 348788, Page.128, 396 /950, and 28873-B5 Páge.169/175 - B5, second book of societies,

PKF-Guerra & Co, is a member firm of the PKF International wide world, Pannell Kerr Forster PKF. (www.pkf.com) is a prestigious firm of certified public accounting and Business Consultants, founded in 1983, and headquartered in London. It operates through 150 member firms, or exclusive correspondent in 115 countries, for that reason, is one of the top ten, biggest firms of auditors and consultants in the world.

With High presence in Europe, America and the Caribbean, we audit the financial statements, in most of the banks and offshore companies, registered in the Caribbean Islands, which have tax benefits.

In the United States, we have offices throughout the country, in cities like: Atlanta, Boston, Chicago, Denver, Fort Lauderdale, Houston, Los Angeles, Miami, New Jersey, New York, Pennsylvania, San Diego, San Francisco, San Juan in Puerto Rico, Washington DC and others.