CPA Gerardo de J. Aguila Garcia    Huixquilucan, Estado de Mexico   Certified Public Accountant       Member of:    Colegio de Contadores Publicos de Mexico, S.C.    Instituto Mexicano de Contadores Publicos, S.C.    I was member of the Instituto de Contadores   Publicos de Nuevo Leon, S.C.    Telephone, Facsimile and Mobil:    + 52 5 91 49 43 26 telephone    + 52 5 247 09 48 facsimile    +52 1 55 54 54 78 58 Mobil   E-Mails: ,,   My experience in lines of Service is:    Audit    Taxes    Social security    Transfer  Pricing   Finances    My education:    • Universidad Nacional Autonoma de   Mexico, Mexico City, Prize of the   CONACYT to the best students in   Mexico    • Center of Languages London England.    • Instituto Tecnologico Autonomo de   Mexico(ITAM)-Harvard Graduate in   International Taxes Canada, USA and   Mexico    •  Universidad Iberoamericana,  I am   studying  Law   Labor experience:    • Arthur Andersen and Bernma   Consulting     The languages:    • Spanish    • English   My professional career was developed in Arthur Andersen during   24 years as a Partner and 8 years in Bernma Consulting.     I have had Professional and Educational Experience in:      Professional experience:     I joined to Arthur Andersen in:

 Financial and Business Division.     Audit Division.      Legal and Tax Division;    I was responsible for the fiscal area in offices of   Queretaro and Guadalajara.   

I transferred to Monterrey office, with the objective of   assisting the most important client at country level, GRUPO   FEMSA, also I assisted such clients as GRUPO SORIANA, GRUPO   TAMPICO, GRUPO RAGASA, GRUPO IMSA, ALTOS HORNOS   DE MEXICO. At the same time I developed offices of Ciudad   Juarez, Chihuahua and Monclova.    I transferred to Mexico City to develop:    The Transfer Pricing practice, I assisted such clients as    GRUPO MEXICO, GRUPO DESC, PANAMCO,    CEMENTOS APASCO, VOLVO, NORTEL, ORACLE, HOTELES    SHERATON, INDUSTRIAS NACOBRE,  NISSAN MEXICANA    In the technological are I developed “Intranet” Fiscal Library, CD-ROM of Doing Business in Mexico.      I took my Early retirement in Arthur Andersen.

  I joined FINANCIAL, LEGAL AND FISCAL ADVISORY BERNMA   CONSULTING.      Professor in:    Universidad Anahuac,    Universidad Latino Americana, in Mexico City    Universidad Autonoma de  Nuevo Leon and,    Instituto Tecnologico y de Estudios Superiores de Monterrey, in   Monterrey   Presentations and fiscal events in Baja California, Chiapas,   Chihuahua, Estado de Mexico, Oaxaca, Nuevo Leon, Tamaulipas   and Mexico City.    Member of the fiscal commission of the Instituto de Contadores   Publicos de  Nuevo Leon, S.C.