FY Internacional

Caribe	Norte América	Sur América
San Juan - Puerto Rico	Vancouver - Canadá	Buenos Aires - Argentina
St. Michael - Barbados	México DF - México	La Paz - Bolivia
	Florida - United States	São Paulo - Brasil
		Santiago - Chile
		Bogotá - Colombia
		Quito - Ecuador
		San José - Costa Rica
		San Salvador - El Salvador
		Guatemala - Guatelama
		San Pedro Sula - Honduras
		Panamá - Panamá
Europa	Asia	Lima - Perú
Madrid - España	Tokyo - Japón	Montevideo - Uruguay
Roma - Italia		Caracas - Venezuela

FY International Madrid
Arango SL Asesoria Fiscal
Espanoleto, 11-1 izqd., Madrid, Spain
(34) 914-467-245

FYI Barcelona
EUROAUDIT SL
Socio: Emilio Álvarez
c/Muntaner, 393-395 5º 1ª
08021 Barcelona
(34)93 200 88 22

FY International Vancouver
Fernandez Young LLP
800 - 1040 W. Georgia Street, Vancouver, B.C., Canada, V6E 4H1
1(604)-694-1888

FYI México-Queretaro
Guadarrama y Asociados SC
Socio: Luis Manuel Guadarrama
Queretaro, México
Circuito del Mesón 170-2
Colonia del Prado, Santiago de Querétaro, Querétaro, CP 76039
52 4422 1550 54/24

FY International Mexico City
Novint
Primary Office: Monte Elbruz No. 136, Piso 6 Chapultepec Morales, Mexico D.F. 11570 MEXICO
Secondary Office: Campeche No. 315 PH Hipodromo, Mexico D.F 06100 MEXICO
Primary: 52813939 Secondary: 52565249

FY International Caracas
Frazzetta & Asociados, S.C.
Socio: Salvador M. Frazzetta
Av. Francisco de Miranda, Centro Seguros La Paz
Piso 2, Ofc. O-25, La California Norte
Caracas, Venezuela, 1060
(58) 212-237-5255

FY International Quito
IM Consultores CIA. LTDA.
JM Borrero y Av. 10 de Agosto Conjunto Mediterraneo Casa 14, Bloque A Quito, Ecuador
(593) 02241-0014

FY International Lima
Paredes, Cano y Asociados
Calle La Casuarina #289, Urb. Los Sauces, Surquillo, Lima, Peru
+(511) 271-2828

FY International Sao Paulo
Mompean & Associados
Republic Square, 162 - Room 1002, Code 01045-901 - São Paulo - SP - Brasil
55 (11) 3129-7423
www.fyinternational-accounting.com.br

FY International Legal Sao Paulo
Fleury Advogados
Rua Funchal,129, 13A Vila Olímpia - São Paulo - SP CEP 04551-060
Rua Funchal, 129, 13A Vila Olimpa- Sao Paulo- SP, CEP 04551-060
55-11-3294-1600

FYI International Argentina
Harteneck-Quian & Asociados
Socio: Dr. Roberto Harteneck
Paraguay 577- Piso 5 (1057)
Buenos Aires - Argentina
(54-11) 4312-3879

FY International San Juan
De Angel & Compania, CPA, CSP
Glasgow 1890, College Park Río Píedras, San Juan, Puerto Rico, 00921
(787) 758-4428

FY International Buenos Aires
Rodriguez-Bacchi Asociados
Nemesio Alvarz 336 ( B1744BSH), Buenos Aires
54 0237 462 1034

FY International Legal, St. Michael
Delany & Associates Attorneys at Law
The Bungalow, Savannah Drive The Garrison, St. Michael Barbados, West Indies
246 228 2260

FY International La Paz
PMA CONSULT SRL
REYES ORTIZ No. 73 EDIFICIO "GUNDLACH" TORRE, CASILLA DE CORREO: 6888, LA PAZ BOLIVIA
(591)2-2311573

FY International Miami
FY International LLC Miami
6205 Blue Lagoon Drive, Suite 130 Miami, Florida, United States
1(305)224-2359

FY International Santiago
FY International Chile Abogados & Consultores
Las Hortensias 2710, Providencia, Santiago, Chile
(562) 837-1060

FY International Bogota
RCA Contadores
Cra. 11 No. 73 - 44, Office# 310, Bogota, Colombia
+(571) 317-6102

FY International San José
Grupo Baltodano Coghi Zayas
75 South of the Embassy of Italy, Los Yoses Los Yoses San José Costa Rica 65-2020
(506) 2253-7002 (506) 2253-7044

FY International Legal, San Salvador
Mendez Torres Consultores
Entre 87 y 89 Avendia Norte Senda A casa Numero 12 Colonia Escalon
(503) 2263-5653

FY International Guatemala City
L.A. Monzon & Asociados
12 Avenue 16-66 Zona 10 Segundo Nivel, Guatemala
(502) 2368-1138 (502) 2363-6135 (502) 2367-3680

FY International San Pedro Sula
Asturias, Rogriguez Y Asociados, S. DE R. L.
Centro Comercial Plaza Conco, 6 Avenue, 14
Calle N.O. Barrio Las Acacias, 2da Nivel Local No.4 San Pedro Sula, Honduras
(504) 2553-3942 (504) 2553-3945 (504) 2553-3947

FY International Legal Panama City
Mihalitsianos Fabrega & Asociados
Urb. Bella Vista, Office 1404,
Calle Aquilino de la Guardia and Calle 47, 0843-00871, Panama City, Panama
(507) 830-6525
www.fyinternational-legal.com.pa

FY International Accounting Panama City
Guianalisis Asesores Financieros Especializados
Urb. Los Angeles, Street 63A
Office #31, 0809-04087, Panama City, Panama
(507) 236-6674
www.fyinternational-accounting.com.pa

FY International Montevideo
FELDMAN & ASOCIADOS
Juan Carlos Gómez 1479 / 201
Postal code 11.000, Montevideo, Uruguay
598-(2) 916-39-10

FY International Legal Tokyo
Nakamoto & Samon Foreign Law Joint Enterprise
Kyodo Tsushin Kaikan 2F Toranomonn 2-2-5 Minato-ku, 105-0001, Tokyo, Japan
(81)3-3586-4778

FY International Legal Services Italy
Paolo Quattrocchi
Via delle Quattro Fontane, 161 00184 Roma
39 06 6784977

<table width="100%">
		<tbody><tr>
			<td><h3>Caribe</h3></td>
			<td><h3>Norte América</h3></td> 
            <td><h3>Sur América</h3></td>
		</tr>
		<tr>		
			<td><a href="#" onmouseout="ocultar('sanjuan')" onmouseover="mostrar('sanjuan')">San Juan - Puerto Rico</a></td>
			<td><a href="#" onmouseout="ocultar('vancouver')" onmouseover="mostrar('vancouver')">Vancouver - Canadá</a></td>
		    <td><a href="#" onmouseout="ocultar('buenosaires')" onmouseover="mostrar('buenosaires')">Buenos Aires - Argentina</a></td>
		</tr>
		<tr>
			<td><a href="#" onmouseout="ocultar('stmichael')" onmouseover="mostrar('stmichael')">St. Michael - Barbados</a></td>
			<td><a href="#" onmouseout="ocultar('mexicodf')" onmouseover="mostrar('mexicodf')">México DF - México</a> </td>
		    <td><a href="#" onmouseout="ocultar('lapaz')" onmouseover="mostrar('lapaz')">La Paz - Bolivia</a></td>
		</tr>
		<tr>		
			<td>&nbsp;</td>
			<td><a href="#" onmouseout="ocultar('florida')" onmouseover="mostrar('florida')">Florida - United States</a> </td>
		    <td><a href="#" onmouseout="ocultar('brasil')" onmouseover="mostrar('brasil')">São Paulo - Brasil</a></td>			
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('santiago')" onmouseover="mostrar('santiago')">Santiago - Chile</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('bogota')" onmouseover="mostrar('bogota')">Bogotá - Colombia</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('ecuador')" onmouseover="mostrar('ecuador')">Quito - Ecuador</a> </td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('sanjose')" onmouseover="mostrar('sanjose')">San José - Costa Rica</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('sansalvador')" onmouseover="mostrar('sansalvador')">San Salvador - El Salvador</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('guatemala')" onmouseover="mostrar('guatemala')">Guatemala - Guatelama</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('sanpedrosula')" onmouseover="mostrar('sanpedrosula')">San Pedro Sula - Honduras</a></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('panama')" onmouseover="mostrar('panama')">Panamá - Panamá</a></td>
		</tr>
		<tr>
			<td><h3><b>Europa</b></h3></td>
			<td><h3><b>Asia</b></h3></td>
		    <td><a href="#" onmouseout="ocultar('peru')" onmouseover="mostrar('peru')">Lima - Perú</a> </td>
		</tr>
		<tr>
			<td><a href="#" onmouseout="ocultar('madrid')" onmouseover="mostrar('madrid')">Madrid - España</a></td>
			<td><a href="#" onmouseout="ocultar('tokyo')" onmouseover="mostrar('tokyo')">Tokyo - Japón</a></td>
		    <td><a href="#" onmouseout="ocultar('montevideo')" onmouseover="mostrar('montevideo')">Montevideo - Uruguay</a></td>
		</tr>
		<tr>
			<td><a href="#" onmouseout="ocultar('roma')" onmouseover="mostrar('roma')">Roma - Italia</a></td>
			<td>&nbsp;</td>
		    <td><a href="#" onmouseout="ocultar('venezuela')" onmouseover="mostrar('venezuela')">Caracas - Venezuela </a></td>
		</tr>
			
	
</tbody></table>
<table><tbody><tr><td>
<div id="madrid" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FY International Madrid<br>
Arango SL Asesoria Fiscal</b>
<br>
Espanoleto, 11-1 izqd., Madrid, Spain<br>
(34) 914-467-245
</td></tr>
<tr><td>
</td></tr>

</tbody></table></div> 
<div id="barcelona" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FYI Barcelona <br>
EUROAUDIT SL</b>
<br>
Socio: Emilio Álvarez<br>
c/Muntaner, 393-395 5º 1ª <br>
08021 Barcelona<br>
(34)93 200 88 22
</td></tr>
<tr><td>
</td></tr>

</tbody></table></div>

<div id="vancouver" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FY International Vancouver<br>
Fernandez Young LLP</b>
<br>
800 - 1040 W. Georgia Street, Vancouver, B.C., Canada, V6E 4H1<br>
1(604)-694-1888
</td></tr>
<tr><td>
</td></tr>

</tbody></table></div> 
<div id="queretaro" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FYI México-Queretaro <br>
Guadarrama y Asociados SC</b>
<br>
Socio: Luis Manuel Guadarrama<br>
Queretaro, México <br>
Circuito del Mesón 170-2<br>
Colonia del Prado, Santiago de Querétaro, Querétaro, CP 76039<br>
52 4422 1550 54/24
</td></tr>
<tr><td>
</td></tr>
</tbody></table></div>

<div id="mexicodf" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FY International Mexico City<br>
Novint</b>
<br>
Primary Office: Monte Elbruz No. 136, Piso 6 Chapultepec Morales, Mexico D.F. 11570 MEXICO<br>
Secondary Office: Campeche No. 315 PH Hipodromo, Mexico D.F 06100 MEXICO<br>
Primary: 52813939 Secondary: 52565249
</td></tr>
<tr><td>
</td></tr>
</tbody></table></div>

<div id="venezuela" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FY International Caracas<br>
Frazzetta &amp; Asociados, S.C.</b>
<br>
Socio: Salvador M. Frazzetta<br>
Av. Francisco de Miranda, Centro Seguros La Paz<br>
Piso 2, Ofc. O-25, La California Norte<br>
Caracas, Venezuela, 1060<br>
(58) 212-237-5255
</td></tr>
<tr><td>
</td></tr>
</tbody></table></div>

<div id="ecuador" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Quito<br>
				IM Consultores CIA. LTDA.</b>
				<br>
				JM Borrero y Av. 10 de Agosto Conjunto Mediterraneo Casa 14, Bloque A Quito, Ecuador<br>
				(593) 02241-0014
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="peru" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
<table>
<tbody><tr><td>
<b>FY International Lima<br>
Paredes, Cano y Asociados</b>
<br>
Calle La Casuarina #289, Urb. Los Sauces, Surquillo, Lima, Peru<br>
+(511) 271-2828
</td></tr>
<tr><td>
</td></tr>
</tbody></table></div>

<div id="brasil" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
			<b>FY International Sao Paulo<br>
			Mompean &amp; Associados</b>
			<br>
			Republic Square, 162 - Room 1002, Code 01045-901 - São Paulo - SP - Brasil<br>
			55 (11) 3129-7423<br>
			www.fyinternational-accounting.com.br<br>
			<br>
			<b>FY International Legal Sao Paulo<br>
			Fleury Advogados</b>
			<br>
			Rua Funchal,129, 13A Vila Olímpia - São Paulo - SP CEP 04551-060<br>
			Rua Funchal, 129, 13A Vila Olimpa- Sao Paulo- SP, CEP 04551-060<br>
			55-11-3294-1600<br>
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="argentina" style="position:absolute;background-color:#DDEAF4;visibility:hidden;">
<table>
<tbody><tr><td>
<b>FYI International Argentina<br>
Harteneck-Quian &amp; Asociados</b>
<br>
Socio: Dr. Roberto Harteneck<br>
Paraguay 577- Piso 5 (1057) <br>
Buenos Aires - Argentina<br>
(54-11) 4312-3879
</td></tr>
<tr><td>
</td></tr>
</tbody></table></div>

<div id="sanjuan" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International San Juan<br>
				De Angel &amp; Compania, CPA, CSP</b>
				<br>
				Glasgow 1890, College Park Río Píedras, San Juan, Puerto Rico, 00921<br>
				(787) 758-4428
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="buenosaires" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Buenos Aires<br>
				Rodriguez-Bacchi Asociados</b>
				<br>
				Nemesio Alvarz 336 ( B1744BSH), Buenos Aires<br>
				54 0237 462 1034
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="stmichael" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Legal, St. Michael<br>
				Delany &amp; Associates Attorneys at Law</b>
				<br>
				The Bungalow, Savannah Drive The Garrison, St. Michael Barbados, West Indies<br>
				246 228 2260
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="lapaz" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International La Paz<br>
				PMA CONSULT SRL</b>
				<br>
				REYES ORTIZ No. 73  EDIFICIO "GUNDLACH" TORRE, CASILLA DE CORREO: 6888, LA PAZ BOLIVIA<br>
				(591)2-2311573
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="florida" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Miami<br>
				FY International LLC Miami</b>
				<br>
				6205 Blue Lagoon Drive, Suite 130 Miami, Florida, United States<br>
				1(305)224-2359
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="santiago" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Santiago<br>
				FY International Chile Abogados &amp; Consultores</b>
				<br>
				Las Hortensias 2710, Providencia, Santiago, Chile<br>
				(562) 837-1060
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="bogota" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Bogota<br>
				RCA Contadores</b>
				<br>
				Cra. 11 No. 73 - 44, Office# 310, Bogota, Colombia<br>
				+(571) 317-6102
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="sanjose" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International San José<br>
				Grupo Baltodano Coghi Zayas</b>
				<br>
				75 South of the Embassy of Italy, Los Yoses Los Yoses San José Costa Rica 65-2020<br>
				(506) 2253-7002 (506) 2253-7044
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="sansalvador" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Legal, San Salvador<br>
				Mendez Torres Consultores</b>
				<br>
				Entre 87 y 89 Avendia Norte Senda A casa Numero 12 Colonia Escalon<br>
				(503) 2263-5653
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="guatemala" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Guatemala City<br>
				L.A. Monzon &amp; Asociados</b>
				<br>
				12 Avenue 16-66 Zona 10 Segundo Nivel, Guatemala<br>
				(502) 2368-1138 (502) 2363-6135 (502) 2367-3680
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="sanpedrosula" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International San Pedro Sula<br>
				Asturias, Rogriguez Y Asociados, S. DE R. L.</b>
				<br>
				Centro Comercial Plaza Conco, 6 Avenue, 14<br>
				Calle N.O. Barrio Las Acacias, 2da Nivel Local No.4 San Pedro Sula, Honduras<br>
				(504) 2553-3942 (504) 2553-3945 (504) 2553-3947
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="panama" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Legal Panama City<br>
				Mihalitsianos Fabrega &amp; Asociados</b>
				<br>
				Urb. Bella Vista, Office 1404,<br>
				Calle Aquilino de la Guardia and Calle 47, 0843-00871, Panama City, Panama<br>
				(507) 830-6525<br>
				www.fyinternational-legal.com.pa<br><br>
				<b>FY International Accounting Panama City<br>
				Guianalisis Asesores Financieros Especializados</b>
				<br>
				Urb. Los Angeles, Street 63A<br>
				Office #31, 0809-04087, Panama City, Panama<br>
				(507) 236-6674<br>
				www.fyinternational-accounting.com.pa
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="montevideo" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Montevideo<br>
				FELDMAN &amp; ASOCIADOS</b>
				<br>
				Juan Carlos Gómez 1479 / 201<br>
				Postal code 11.000, Montevideo, Uruguay<br>
				598-(2) 916-39-10
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="tokyo" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Legal Tokyo<br>
				Nakamoto &amp; Samon Foreign Law Joint Enterprise</b>
				<br>
				Kyodo Tsushin Kaikan 2F Toranomonn 2-2-5 Minato-ku, 105-0001, Tokyo, Japan<br>
				(81)3-3586-4778
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

<div id="roma" style="position:absolute;background-color:#DDEAF4;visibility:hidden">
	<table>
		<tbody><tr>
			<td>
				<b>FY International Legal Services Italy<br>
				Paolo Quattrocchi</b>
				<br>
				Via delle Quattro Fontane, 161 00184 Roma<br>
				39 06 6784977
			</td>
		</tr>
		<tr><td></td></tr>
	</tbody></table>
</div>

</td></tr></tbody></table>

Integrada en FY International

Caribe

Norte América

Sur América

Europa

Asia