Orellana, Sánchez, Sazo & Asociados, S.C. Is a member of the RSM network and is negotiated as RSM. RSM is the trade name used by members of the RSM red. 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 from any description in any jurisdiction. The RSM network is managed 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 owned by RSM International Association, an association governed by articles 60 et seq. Of the Swiss Civil Code, which is based in Zug. Anyone who communicates with the company by email is deemed to have accepted the risks associated with sending information by email, interception, amendment and loss, as well as the consequences of incomplete or late delivery.

© RSM International Association, 2017