FIRM'S BACKGROUND

    Our Firm was established in 1977 to provide a full range of services to our clients, including audit, tax, management consulting, accounting and other special services.  It enables our clients to find a variety of services within one Firm.  Our philosophy of service is based on the fact that regardless of the Client's size, our work will be carried out under the personal supervision of one or more of the Firm's Partners or Principals.  It further guarantees that the skills and experience of our entire staff, using the most advanced techniques and modern computer equipment, will be at your service whenever you require them.

    RSM ROC & Company serves a balanced number of local and international entities, that are part of our clientele.  The fact that these entities repetitively use our services is representative of their satisfaction.  By focusing on our client's growth, not ours, we have become the largest local full services firm of Certified Public Accountants and Consultants in Puerto Rico and the Caribbean.  We compete locally with all major international public accounting firms, surpassing most in growth, leadership, scope of services, and, most important, value for your money.

    As Certified Public Accountants and Consultants, RSM ROC & Company is committed to the professional standards of independence, competence, objectivity and care, and to deliver the full benefit of these standards to our clients in accordance with their objectives and best interest.


LICENSED TO PRACTICE

    Our firm is licensed to practice public accounting in Puerto Rico, through License Number 91, issued by the Puerto Rico Department of State, and we are in compliance with all related registration and permit requirements.  All key professional staff assigned to our clients are licensed to practice public accounting in Puerto Rico.


INTERNATIONAL REPRESENTATIONS

RSM McGladrey Alliance

    Because of the natural outgrowth of our commitment to quality and our determination to stay on the "cutting edge" of developments affecting accounting and consulting firms, RSM ROC & Company has joined the RSM McGladrey Alliance.  The RSM McGladrey Alliance is the premier affiliation of independent accounting and consulting firms in United States of America.  At the heart of the RSM McGladrey Alliance is RSM McGladrey.  RSM McGladrey, working with McGladrey & Pullen, serves clients' needs from 100+ offices nationwide.  RSM McGladrey's consulting organization is among the 40 largest in the nation.  The firm focuses on the needs of middle-market, owner-managed businesses with $5 million to $250 million in annual revenues.

    RSM McGladrey Network member firms maintain their name, autonomy, and independence and are responsible for their own client fee arrangements, delivery of services, and maintenance of client relationships We are the only accounting and consulting firm in Puerto Rico with the "Alliance advantage!".

RSM International

    RSM ROC & Company is also a member of RSM International (RSMi).  RSM International is a global network of independent accounting and consulting firms.  RSM International has member firms in over 70 countries and is represented in each of the top 40 major business centre throughout the world.  The combined network has more than 30,000 professionals in 705 offices and generates a total fee income exceeding US $3.8 billion (2009), placing it among the top seven international accounting networks worldwide.

    Member firms of RSM International are driven by a common vision of providing high quality professional services, both in their domestic markets and in serving the international professional services needs of their client base.  Member firms are recruited based on their commitment to apply high skills and world-class standards and to share a common work ethic of delivering high quality and timely results for their clients.  Member firms must meet a number of strict membership requirements before being admitted to the network.

    RSM International member firms have experience with all sizes of clients and types of assignments, ranging from large publicly listed and public sector clients through to owner-managed businesses.  Member firms are well-established practices of high local standing, often ranking within the top ten of their own locality.

    In addition to the core service lines of audit and assurance, accounting, risk management, tax, transactions support and IFRS services, RSM firms also provide a diverse range of business solutions and consulting services, including corporate finance, cross-border tax and expatriate services, corporate governance and risk assurance services and business restructuring, insolvency and outsourcing and general management consultancy.


A synopsis of the services provided by each division is presented below:


Auditing Division

    The Audit Division is the primary service division of RSM ROC & Company.  Its partners, principals and managers, combine decades of audit and related service experience in the real estate industry, as well as on other industries.  Our Audit Division primarily provides audit services that involve auditing a client's financial statements and rendering our professional opinion as independent Certified Public Accountants as to the fairness of the presentation of the financial statements.

Besides auditing services, our audit division provides the following related services:

•	Business consulting
•	Financial forecast and projections
•	Operations improvement
•	Performance and operational audits and other attestation services
•	Operating budgets
•	Personal financial statements
•	Compilations and reviews
•	Compliance and regulatory audits and other attestation services
•	Updating of accounting records
•	Ratio and trend analysis
•	Evaluation and implementation of financial controls
•	Loans evaluation and financial reviews
•	Internal audit program evaluation and development
•	Internal control evaluations

Management Consulting Division

    Our Management Consulting Division has been in existence for over twenty-five (25) years, and provides diverse professional services to our clients in Puerto Rico, the Caribbean and Latin America.  The Division has ample experience advising organizations in various fields of management consulting and information systems.

    Our Management Consulting Division is the largest management consulting practice in Puerto Rico and the Caribbean, and counts with heavily experienced personnel.

Among others, the Management Consulting Division provides the following services:

•	Strategic systems planning
•	Systems evaluation and selection
•	Systems implementation
•	Programming and custom development services
•	System and operational procedure development and implementation
•	Network and information technology administration and support services
•	EDP control audits and reviews
•	Data processing support
•	Strategic, systems and human resources planning
•	Process reengineering
•	Industrial engineering support
•	Project management
•	Change management
•	General advisory services

Tax Division

Our Tax Department can serve clients in a wide range of areas, such as:

•	Puerto Rico & United States Corporate Income Taxes
•	Puerto Rico & United States Individual Income Taxes
•	Puerto Rico & United States Estate & Gift Taxes
•	Income Tax & Estate Planning
•	Excise & Municipal Taxes
•	Payroll taxes
•	Representations on investigations by any division of the Puerto Rico Treasury Department, Internal Revenue Service, and/or any other Governmental Agency
•	Establishing deferred compensation plans
•	Corporate reorganizations & liquidations
•	Selection of the operating entity that best serve client needs such as:    º  Corporation of Individuals    º  Special Partnerships    º  Limited Liability Corporations (LLC)    º  Other
•	Procedures related to obtaining and complying with Tax Exemption Decree
•	Other tax consulting services

Special Services Division

The expertise we have obtained through continuing experience, enable us to serve you in many other ways, including:

•	Litigation support
•	Internal audit function implementation
•	Internal audits
•	Accounting procedures manuals
•	Insurance Claims/Loss Determination
•	Business Valuation
•	Due Diligence
•	SOX 404 related services
•	Consulting in Enterprise Risk Management (ERM)
•	Personnel recruitment

    While our size and affiliation with RSM McGladrey and RSM International, affords us the national and international resources needed to serve complex industries, size by itself is not important.  What is important are the factors that have resulted in our success.  We believe that RSM ROC & Company is unique in that, while we possess the expertise and support of a national firm, our client service philosophy is that of a local accounting firm.

    Our growth has been the result of our ability to provide our clients with close, personal attention, continuity and accessibility of all professional personnel, including partners, and prompt quality services in a cost-effective and innovative manner.