Hernandez & Company is a Certified Public Accounting firm established on May 21, 1992 under the laws of the State of Florida. We are located in Coral Gables. We are members of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants which insure that our work adheres to the highest level of professional standards. Our staff accountants and partners specialize in business consulting, international taxation and personal financial planning. Of course, in addition to our specialty areas, we also provide tax and accounting services, including tax planning and tax return preparation as well as the preparation of financial statements. We cater to a wide variety of clients ranging from affluent individuals to medium-sized corporations seeking to minimize their taxes and preserve their wealth. We design strategic tax solutions that are sensitive to your company’s goals as well as your personal finances. We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Our constant investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence Hernandez & Company is committed to providing a complete range of professional services. We pledge to create an environment that will cause every one of our clients to view us as a trusted advisor. Our goal is to help you make and keep more money by organizing, planning and helping you control your financial affairs. We believe in the value of relationships. We view every client relationship like a partnership, and truly believe that our success is a result of your success. The firm has developed a solid reputation among its clients for delivering high quality professional service on a timely basis. BACKGROUND INFORMATION Armando Hernandez, MST, CPA. Mr. Hernandez is a Florida International University graduate. He earned a Bachelor of Accounting and Business in 1989 and a degree of Master of Science in Taxation in 1996. He is member of both the AICPA and the FICPA. His experience, knowledge and honesty have made him a trusted advisor to national and international corporations. He has been a Florida CPA since 1991. Guillermo Andrade, MSF, CPA. Mr. Andrade is a Florida International University graduate. He earned a Bachelor of Accounting and Business in 1989 and a degree of Master of Science in Finance in 1995. He is member of both the AICPA and the FICPA. His vast experience and integrity qualifies him as an invaluable advisor to any business person. He has been a Florida CPA since 1991 PROFESSIONAL ALLIANCE Hernandez Irigoyen, Cohen, A.,S.C.  www.hicoa.com.mx In order to serve clients worldwide, we have entered into a professional alliance with an independent accounting firm in Mexico. The public accounting firm of Hernandez Irigoyen, Cohen, A.,S.C. The alliance offers our clients Mexico's best and brightest teams of business advisors. This alliance provides the right solutions for our clients. While each firm assumes full and exclusive responsibility for its professional services, common standards for work have been developed. The accounting firm of Hernandez, Irigoyen, Cohen has helped several of our clients to establish operations in Mexico. .