Orellana, Sánchez, Sazo & Asociados, S.C. is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm, each of which practices in its own right. The RSM Network is not a separate legal entity of any description in any jurisdiction. The RSM Network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598), whose registered office is at 50 Cannon Street, London EC4N 6JJ. The RSM trademark and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by Articles 60 et seq. of the Swiss Civil Code, whose registered office is in Zug. Any person communicating with the company by e-mail is deemed to have accepted the risks associated with sending information by e-mail, interception, amendment and loss, as well as the consequences of incomplete or late delivery.

© RSM Association International, 2017