RESTRICTED
WORLD TRADE S/WPPS/W/7/Add.20
16October 1996
ORGANIZATION(96-4300)
Original: Spanish Working Party onProfessional Services
COMMUNICATION FROM MEXICO
Replies totheQuestionnaire ontheAccountancy Sector
Thefollowing communication iscirculated attherequest ofMexico.
_______________
I. GENERAL
1. What aretheprofessional titles ofaccountants inyour country? Arethese professional
titles protected? Please specify how.
Public accountancy isoneoftheprofessions thatrequires aprofessional titleinMexico, as
stipulated intheLawRegulating Article 5oftheConstitution (LRA5), concerning thepractice of
professions intheFederal District. TheDirectorate-General ofProfessions, oftheMinistry ofEducation
(SEP) isthedepartment responsible forregistering titles andissuing theappropriate professional
certificates.1
TheprofessionaltitleisthedocumentissuedbytheStateordecentralizedbodiesandbyofficially
recognized private bodies toaperson whohascompleted therequisite studies anddemonstrated the
necessary skills inaccordance withtheabove-mentioned lawandother applicable provisions.
2. How istheaccountancy sector regulated inyour country: bylaw, professional
self-regulation, acombination ofboth?
ByLRA5 andtheFiscal Code oftheFederation, andalsobytheCode ofEthics ofMexican
Accountants asameans forself-regulation oftheprofession.
3. Arethere anyprovisions toprotect company names, whether national orforeign, inyour
country?
Industrial Property Development andProtection Law, Arts. 87,88and89.
Art.87.Manufacturers, businessmen orservice suppliers mayuseamark intheindustry,
thebusiness orintheservices supplied. However, therighttoexclusive usethereof isobtained by
registration withtheMinistry ofTrade andIndustrial Development (SECOFI).
1Aprofessionalcertificateisthepersonaldocumentthatactsasalicencetoidentifyandengageinaprofessional
activity.S/WPPS/W/7/Add.20
Page2
Art.88.Amark means anyvisible signdistinguishing products orservices from others of
thesame kindorclassonthemarket.
Art.89.Amark mayconsist ofthefollowing signs:
I. Visibledenominationsandshapes,sufficientlydistinctivetoidentifyproductsorservices
towhich theyapply orseektoapply, when compared withthose ofthesame kindor
category;
II. three-dimensional forms;
III. trade names andother company denominations, provided theyarenotcovered by
Article 90,which includes non-proprietary names; and
IV. theactual name ofanatural person, provided thereisnohomonym already registered
asamark.
Inaddition, inkeeping withtheProfessional Code ofEthics ofMexican Accountants, thenames
ofpublic accountancy firms mustconsist ofthenames ofthepartners (atleastone)andtheuseofself-
laudatory names andexpressions isprohibited.
4. What aretheprofessional bodies inyour country? Aretheyrecognized bylawasa
regulatory ordisciplinary body fortheaccountancy profession inyour country, orarethese
functions fulfilled byother institutions (please specify)?
Professional associations inourcountry aretermed professional colleges andfederations.
Annex 1setsoutadetailed listofsuchassociations registered withtheSEPDirectorate-General of
Professions. Each State oftheRepublic hasitsownregister ofassociations ofprofessionals.
5. Howmany members dothese professional bodies have? What istheestimated proportion:
Forthenumber ofmembers, seeAnnex 1.
Theestimates bytheMexican Institute ofPublic Accountants (IMCP), solely foraccountants
affiliated totheInstitute, are:
Public practice
Industry orcommerce
Public sector
Education
Unoccupied
Other
Total10,000
3,200
500
500
1,800
300
______
16,300
6. What isthescope ofactivities regularly practised byaccountants inyour country?
Professional activity, forthepurposes ofLRA5 (Art.24),means thecustomary performance,
foraconsideration orfreeofcharge, ofanyactorservice related toeachprofession, eventhecase
ofamereconsultation orthedisplay ofprofessional status, bymeans ofcards, announcements, plates,
emblems oranyother means.S/WPPS/W/7/Add.20
Page3
Among theactivities mentioned, those reserved exclusively forpublic accountants arespecified
below.
- Statutory audit
- corporate audit
- audit oftax-free contributions
- public sector audit
- general audit
- experts inaccountancy
7. Which ofthese activities areregulated inyour country?
- Statutory audit
- audit ofmergers
- audit ofcontributions inkind
- public sector audit
- insolvency practice
- expert opinions onfinancial statements
8. Which ofthese activities arereserved bylawtoaccountants, shared byaccountants with
other professions (please specify), orevenforbidden toaccountants inyour country, e.g.byfull
prohibition orbynotallowing cumulation ofcertain activities which areconsidered incompatible
ormutually exclusive?
Activities reserved bylaw:
- Statutory audit
- audit ofmergers
- audit ofcontributions inkind
- public sector audit
- expert opinions onfinancial statements
Activities shared withother professions:
- Other audits
- accounting
- insolvency practice
- taxadvice
- taxrepresentation
- investment advice
- consulting
- expert witness inaccounting
- other
Mexican lawsarenotprohibitive. Byexclusion, theylaydown certain restrictions forthe
purpose ofpractising aprofession.S/WPPS/W/7/Add.20
Page4
II. QUALIFICATION REQUIREMENTS
9. What arethequalification requirements forthese activities inyour country interms of
university/higher education degree, practice andprofessional exam? Specify thenumber ofyears
required foreachelement, andthedifferences according totheactivities (audit, insolvency, tax,
etc.)covered bythequalification.
Tobeabletoengage inanyactivity reserved forpublic accountants, aprofessional qualification
andcertificate isrequired, aftercompliance withthefollowing:
(a) Adegree course inpublic accountancy studies, withanaverage of4.5years athigher
educationestablishmentsregisteredwiththeMinistryofEducation'sDirectorate-General
ofProfessions;
(b) atmosthigher education establishments, therequirement oncompletion ofstudies is
thepreparation ofathesis andanoralexamination, orcredits forcourses requiring
atermorsemester more asanalternative inorder toobtain theprofessional title;
(c) completion of480hours ofsocial service;
(d) registration oftheprofessional qualification andissue ofthelicence bythe
Directorate-General ofProfessions.
TheLRA5 establishes thattheDirectorate-General ofProfessions mayissueauthorization for
oneyear, renewable twice, totrainees2ofvarious professions, toengage intheprofession concerned.
Inthecaseofaccountancy, forthepurpose ofactivities relating toopinions andaudits, theprofessional
licence isrequired andtrainees donotreceive authorization.
10. Arethere anypre-conditions tomeet tostart theprofessional education: minimum age,
particular diploma ortitle, prior education, registration withaprofessional body, payment of
afee,other (please specify)?
Acertificateofgeneraleducationisrequiredinordertotakeupaccountancystudies.Inaddition,
higher education establishments stipulate anumber ofrequirements, suchaspayment ofenrolment
andother fees, minimum qualifications atthebaccalaureate level, andsoon.Membership ofa
professional body isnotobligatory.
11. What arethesubjects tobecovered bytheeducation: accounting, audit, tax,general
law,economics, ethics, information technology, other (please specify)?
- Accounting
- audit
- computer science
- mathematics
- economics
- trade andtaxlaw
- finance
- administration
2Trainee istaken tomean astudent attheprofessional level whohasobtained atleast 75percentofthe
totalcredits foradegree.S/WPPS/W/7/Add.20
Page5
III. TECHNICAL STANDARDS AND ETHICS
12. Inrelation towhich activities donational standards exist(audit, accounting, insolvency,
other)? Please specify their main policy objectives.
TheMexican Institute ofPublic Accountants hasissued professional standards on:
- Professional ethics
- audit
- generally accepted principles ofaccounting
- professional further education
13. Which body orinstitution develops these standards andmonitors their implementation?
What aretheconsequences ofabreach ofthestandards (fortheprofessional, forclients etc.)?
Itisforprofessional associations tomonitor compliance withthestandards issued bytheir
members. Abreach ofprofessional standards ispenalized byfinesimposed bytheauthority which
hasissued theauthorization fortheprofessional concerned andbythecivilauthorities inthecaseof
materialdamage.Criminalpenaltiesmayconsistofsuspensionofauthorizationtopractisetheprofession.
Thepublic oruseroftheservice maysubmit acomplaint totheappropriate association, iftheoffender
isamember and/or referittothecompetent administrative and/or judicial authorities, depending on
thefaultoroffence.
14. Aretheinternational standards developed byIFAC (International Education Standards
andGuidelines, International Standards onAuditing) andIASC (International Accounting
Standards) recognized orusedinyourcountry? Ifyes,please explain how. Ifno,please explain
why.
Theprofessional standards oftheMexican Institute ofPublic Accountants coincide insubstance
withtheIFAC andIASC standards. TheMexican Institute ofPublic Accountants isamember ofIFAC
andIASC, wasafounder ofbothinternational bodies, isanadviser inIASC andplays anactive role
inIFAC invarious committees, apartfrombeing amember ofthegoverning body. TheISAC standards
areconsidered inMexico assupplementary standards intheabsence ofanyaccounting ruleorprinciple
issued bytheMexican Institute ofPublic Accountants.
15. Inrelation towhich activities does aparticular ethical code exist (audit, accounting,
insolvency, other)? Please specify itsmain policy objectives.
TheCode ofProfessional Ethics oftheMexican Institute ofPublic Accountants covers general
standards, standards forindependent public accountants (with agreater emphasis onprofessional
opinions), public accountants inthegovernment andprivate sectors andpublic accountants ineducation.
16. Which body orinstitution develops thiscode andmonitors itsimplementation? What
aretheconsequences incaseofbreach oftheethical codebyaprofessional orafirm?
Itistheprofessional associations thatmonitor theprofessional activities oftheirmembers;
theyhavecodes ofprofessional ethics andareresponsible forcompliance therewith. Breaches ofthe
codeofethics byanassociation member arejudged bytheassociation 'shonour committee andpenalties
mayconsist oftemporary andevendefinitive suspension ofthemember. Participation asamember
inprofessional associations isonapersonal basis, notbyaccountancy firms oroffices.S/WPPS/W/7/Add.20
Page6
17. Arethere restrictions onmarketing, solicitation, advertising?
TheCode ofEthics oftheMexican Institute ofPublic Accountants prohibits acertain kind
ofmarketing andadvertising (Art. 1.19), butitdoespermit another (Art. 1.20and1.21). Art.1.19
stipulates thatapublic accountant mustfound hisreputation onhonesty, hardwork andprofessional
ability, inobservance ofthehighest ethical rules.
Art.1.20. TheInstitute, either directly orthrough itsfederated associations, shallcirculate
institutionally, inthewayitdeems appropriate, theservices thatpublic accountants areabletooffer
tosociety atlarge andshallissue adirectory ofitsmembers.
Art.1.21. Apublic accountant maycommunicate andcirculate tosociety atlargehisservices
andproducts, except those pertaining toopinions, andshallpresent them withdignity.
Itisprohibited toissuecommunications alluding tofees,forthepurposes ofself-praise orin
order todenigrate thedignity ofacolleague inparticular ortheprofession ingeneral.
Forthese purposes, adescription ofverifiable characteristics ofapublic accountant orthe
services hesupplies, provided theyarenotqualified orcompared, isnotdeemed tobeself-praise.
18. Arethere restrictions onfee-setting (minimum/maximum levels imposed, indicative
scale, etc.)?
Generally speaking, there arenorules onfee-setting andaprofessional istherefore wholly
freetosetthemhimself. However, iftheyarenotagreed uponbetween theprofessional andhisclient,
theyshallbeestablished bythesame rates(LRA5, Article 45,andCivil Code, Article 2607) asthose
included intheorganizational lawsofthecourts ofjustice oftheStates oftheRepublic.
IV. LICENSING REQUIREMENTS AND PROCEDURES
19. Apart from thequalification requirements, what arethelicensing requirements for
individuals inyour country?
- Membership ofaprofessional body(inthejurisdiction, elsewhere): notcompulsory;
- registration withtheministry oranyother institution: authorization from theSEP,
which specifies asthesolerequirements:
(i) registration ofthequalification within SEPDirectorate-General ofProfessions,
which issues thecorresponding professional licence;
(ii) registration withtheState authorities, where specified bytheState law.
- subscription toaprofessional indemnity insurance: notrequired;
- taking ofanoath: oncompletion oftheprofessional university exam, thenew
professional swears onoathtopractise theprofession inaccordance withestablished
ethical standards;
- absence ofanycriminal record: notrequired;
- police enquiry: notrequired;S/WPPS/W/7/Add.20
Page7
- minimum age: noagerequirement;
- other (please specify): compulsory social service.
20. Arethere anyconditions imposed tobeeligible formembership oftherelevant professional
body(ies)? Please specify.
Theonlycondition formembership ofaprofessional body ispossession oftheprofessional
licence, issued bytheSEPDirectorate-General ofProfessions.
21. Arethere specific licensing requirements forprofessional firms?
Yes. Some specific requirements aresetoutintheConstitution oftheUnited Mexican States;
theGeneral LawonCommercial Corporations (LGSM); Code ofCommerce (Public Commercial
RegistrationRegulations);ForeignInvestmentLaw(LIE)andtheregulations;LRA5andtheregulations;
General LawonPopulation (LGP) andtheregulations; Nationality andNaturalization Law(LNN).
Most accountancy firms areestablished, fortaxreasons, asnon-commercial partnerships
(sociedades civiles, S.C.), orascivilassociations (asociaciones civiles, A.C.). However, some firms
areestablished aspublic companies (sociedades anónimas).
- Minimum capital
Ifitisestablished asaMexican company, under Mexican lawitmustadopt anyoftheforms
specified inArt.1oftheLGSM, namely:
Collectivenamecompany.Commanditecompany.Limitedliabilitycompany.Publiccompany.
Limited issuing shares company andcooperatives.
Chief among these isthepublic company, requiring aminimum capital of50million pesos,
upto31December 1992 (50thousand pesos from 1January 1993), produced incash, with
atleast20percentofthevalue ofeachshare; orproducing thefullvalue ofeachshare in
thecaseofnon-cash assets.
Inthecaseofalimited liability company, thecapital maynotbelessthan3million pesos up
to31December 1992 (3thousand pesos from1January 1993), divided intopartner 'sshares
ofanunequal value andkind, butinanyevent of1,000 pesos oramultiple thereof (LGSM,
Art.62).
- Number ofpartners
Normally, inanykindofcompany, theminimum number ofpartners inpractice istwo. This
isspecifically established inthecaseofpublic companies, inwhich eachonemustholdatleast
oneshare (LGSM, Art.89).
TheMexican Institute ofPublic Accountants saysthattheCode ofProfessional Ethics specifies
thataccountancy firms maydescribe themselves assuchifmorethan50percentofthepartners
arepublic accountants.S/WPPS/W/7/Add.20
Page8
- Membership ofaprofessional body
Itisnotobligatory tobelong toanassociation ofaccountants, theMexican Institute ofPublic
Accountants oranyprofessional group orguild whatsoever.
- Registration withtheministry oranyother institution
Natural persons wishing topractise asapublic accountant mustregister individually withthe
SEPinorder toobtain theprofessional licence.
Inaddition, firms must beregistered inthePublic Register ofBusiness Names, whenever
companies areestablished inaccordance withcommercial law. Foreign companies ortheir
agencies orbranches onnational territory engaging intrade aredeemed tobe"traders", with
therights andobligations stipulated intheCommercial Code (CC) andother commercial laws
(CCR, Art.3).
TheForeign Investment Lawstipulates thatpermission isrequired fromtheMinistry ofForeign
Affairs (SRE) forcompanies tochange theirbusiness name (LIE, Art.16).
Without prejudice totheterms ofinternational treaties oragreements towhich Mexico isa
party, ifforeign legalpersons aretoengage habitually intrade intheMexican Republic, they
must obtain authorization from SECOFI, forregistration inthePublic Register ofBusiness
Names, pursuant toArticles 250and251oftheLGSM.
- Professional indemnity insurance
There isnoobligation onafirmtotakeoutanyprofessional insurance whatsoever.
- With reference tonatural persons carrying outaccountancy activities onbehalf ofthefirm
Seethereply intheitemabove onregistration withtheministry oranyother institution, as
wellasthereplies toquestion 30,regarding migratory aspects.
- With reference tovoting rights
Voting rights aredetermined bythestockholder 'skindofshare. Generally speaking, the
conditions forthetypeofcorporation known asapublic company (sociedad anónima )are
virtually thesame, withsome variations, asthose forothercorporations. Accordingly, itwould
depend onthetypeofcompany istobesetup.
Each share involves therighttoonlyonevote, butthecompany contract mayagree thatpart
oftheshares mayentail avoting rightonlyatspecial meetings convened todealwiththematters
covered byArticle 182,I,II,IV,V,VIandVIIoftheLGSM.
- With reference tomanagement/administration ofthefirm
Asinthecaseofapublic company, thesame applies toother kinds ofcorporations, bearing
inmind their articles ofassociation. Apublic company isadministered byoneormore
temporary,removableappointees,whomaybepartnersorpersonsfromoutsidethefirm(LGSM,
Art.142).S/WPPS/W/7/Add.20
Page9
- Other (please specify)
Onthebasis ofArticle 32oftheForeign Investment Law, which requires aforeign natural
orlegalpersonengagingincommerceinMexicotoregisterwiththeNationalForeignInvestment
Register, accountancy firms withaforeign investment must comply withthisobligation.
22. Cananapplication forlicensing befiledatanytimeoftheyearorarethere specific dates
torespect? How longdoesittaketocomplete thewhole licensing procedure? Please specify in
caseofdifferences between individuals andfirms.
Anapplication maybesubmitted atanytimeand,oncetheconditions aremet,there isinfact
nodeadline forobtaining thelicence. Theauthorization toengage inaprofession inMexico ispersonal
andthere arenolicences issued tofirms.
23. Arethere differences interms oflicensing requirements and/or procedures, according
totheactivities covered bythelicence (audit, insolvency, etc.)? Please specify. What kindof
documentation isnecessary/accepted? Aredocuments issued inother countries acceptable? Please
specify.
Therequirements andprocedures forqualifications fromaninstitution ofhigher education in
Mexico aredifferent from those obtained abroad.
Therequirements toobtain aprofessional licence when thequalification isfromaninstitution
ofhigher education inMexico:
- Secondary school certificate;
- baccalaureate;
- professional certificate;
- professional exam certificate;
- social service;
- payment offees;
- registration ofqualification.
Requirements toobtain aprofessional licence when thequalification isforeign:
- Foreigners aresubject tocompliance withtherequirements setoutinMexican law,
including revalidation ofstudies, completion ofsocial service andpossession ofthe
qualification, together withreciprocal treatment forMexicans attheapplicant 'splace
ofresidence.
Toengage inspecific activities, therequirements established bythelegalprovisions governing
theactivities must alsobecomplied with.
24. What happens when thelicensing conditions arenolonger respected bytheindividual
orthefirm?
There arenolicences forfirms. Ifthelicensing conditions arenotcomplied with, the
professional licence willnotbeissued fortheprofession ortheauthorization toengage intheparticular
activity.S/WPPS/W/7/Add.20
Page10
V. RECOGNITION OFQUALIFICATIONS
25. Arethere anypossibilities fortaking account ofqualifications acquired byforeign
professionals inanother country? Arethere bilateral agreements withother countries inthis
respect?
Foreign qualifications arerecognized bytheprocess oftherevalidation ofstudies, onthebasis
ofArticle 15oftheLRA5, inwhich thequalifications obtained inanother country, particularly those
which havesigned agreements onrecognition ofeducational qualifications, aretaken intoaccount.
26. Arethere anyautomatic recognition ormutual recognition agreements between your
professional bodies andtheir counterparts inother countries? Ifso,please specify themain
characteristics ofsuchagreements; ifnot,please explain why.
There arenoautomatic recognition agreements. TheMexican Committee forInternational
Accountancy (COMPIC), intheframework oftheNAFTA, iselaborating, withitscounterparts in
theUnited States andCanada mutually acceptable standards andcriteria forissuing licences and
certificates. Initiation ofnegotiations withother countries, particularly those withwhich Mexico has
signed freetrade agreements, isalsounder examination.
27. Where possibilities oftaking account offoreign qualifications exist, isafulllocal
examination oralocaltraining exceeding 12months required? Please specify. Isalocallicence
always necessary topractise aregulated accountancy activity? Please specify when thisisnot
thecase.
Asstated inthereply toquestion 23,therequirements ofrecognition ofstudies, completion
ofsocial service, which is480hours, andpossession oftheprofessional licence topractise asan
accountant.
28. What aretheaccreditation/licensing requirements imposed onforeign professionals
authorized topractise intheir home country? Maycertain (regulated) activities becarried out
onthebasis ofaforeign licence?
Even though aprofessional islicensed inhisowncountry, hemust obtain theprofessional
licence issued bytheMinistry ofEducation inorder topractise onMexican territory.
Hemaypractise inregulated activities, provided thisisallowed forunder aninternational treaty,
inconformity withArticle 52,I(b)oftheFiscal Code oftheFederation.
VI. REGULATIONSGOVERNINGTHEESTABLISHMENTOFACOMME RCIALPRESENCE
29. Arethere anyrestrictions ontheform under which onecanestablish (partnership,
incorporation, other)? Please specify.
No.Achoice maybemade between thetypes offirms enumerated inArticle 1oftheGeneral
LawonCorporations, aspointed outinsecond andthirdparagraphs ofthereply toquestion 21.One
ofthemost common forms isanopen-capital company, precisely because ofthepractical easeof
increasing orreducing company capital.
30. Arethere restrictions onforeign direct investment andownership, including restrictions
applying tonotlocally qualified individuals orfirms? Please specify.S/WPPS/W/7/Add.20
Page11
There arenorestrictions onestablishment.
Article 5etseqoftheForeign Investment Lawspecify theactivities thatarereserved forthe
StateorforMexicans andMexican firms, withaclause thatrulesoutforeigners. They donotinclude
anyrestriction onthesupply ofprofessional services, andespecially accountancy.
Firms whose articles ofassociation include theagreement provided forinArticle 27,I,ofthe
Constitution mustcomply withthefollowing: (1)theymayacquire immovable property intherestricted
area,intended fornon-residential activities, andmustregister thepurchase withtheMinistry ofForeign
Affairs (SRE).
31. Isthere arequirement ofaminimum number orpercentage oflocal directors, managers
orstaff(please specify)?
Thepercentages aresetoutinArticle 7oftheFederal Labour Law, which stipulates that,in
anyfirmorestablishment, theowner mustemploy Mexican workers inaproportion ofnotlessthan
90percent.
"Inthetechnical andprofessional categories, workers mustbeMexican, except where
noneareavailable inaparticular speciality, inwhich casetheowner maytemporarily
employ foreign workers, inaproportion ofnotmore than10percentoftheworkers
inthatspeciality."
"The provisions ofthisArticle donotapply todirectors, administrators andgeneral
managers."
32. Arethere restrictions ontheability oflocally established firms todevelop international
relations (membership ofaninternational network, association withforeign firms, etc.)? Please
specify.
No.
33. Istheuseofinternational orforeign names restricted forfirms?
No,provided theconditions mentioned inthereply toquestion 3aremet.
VII. REGULATIONS GOVERNING THEENTRY AND TEMPORARY STAY OFNATURAL
PERSONS FOR THE PURPOSE OFSUPPLYING ACCOUNTANCY SERVICES
34. Istheentryandstayofprofessionalssubjecttolabourmarkettestsoranyotherrestrictions?
Please specify.
No.
35. Isthere anyprocedure facilitating thetemporary entry andstayofprofessionals tosupply
accountancy services? Please explain.
Only inthecaseoftheNorth American FreeTrade Agreement inChapter XVI; intheFree
TradeAgreementoftheGroupofThree,consistingofColombia,MexicoandVenezuela,inChapterXII;
intheFreeTrade Agreement withBolivia, inChapter XI,andintheFreeTrade Agreement with
Costa Rica, inChapter X.S/WPPS/W/7/Add.20
Page12
36. Arethereanyrestrictionsonhiringoflocalprofessionalsbyforeignfirmsandprofessionals?
Please explain.
No.
VIII. NATIONALITY/RESIDENCY REQUIREMENTS
37. Isacondition ofnationality/citizenship imposed topractise certain activities, tostart an
education, toobtain alicence, tobecome amember ofaprofessional body, etc.Please specify.
No,buttopractise asaperson issuing opinions onfinancial statements, inaccordance with
theterms ofArticle 15oftheLRA5 andArticle 2,I(b)oftheFiscal Code oftheFederation and
Article 45oftheRegulations, apublic accountant inMexico must obtain theMexican professional
licence andmeetthefollowing requirements:
- Registration withtheMinistry ofFinance andPublic Credit;
- demonstrate thatheisamember ofaprofessional association;
- demonstrate thathehascompleted aprogramme offurther education;
- foreign persons inconformity withinternational treaties towhich Mexico isaparty;
- toswear onoaththatheisnotbeing triedfor,orhasbeenconvicted of,taxoffences
orinternational offences involving imprisonment.
38. Isacondition ofestablishment, prior residency orresidency imposed topractise certain
activities, toobtain alicence, tobecome member ofaprofessional body, etc.? Please specify the
conditions andthedefinition ofestablishment, residency, etc.when relevant. Isitpossible to
have aprofessional establishment inmore thanonecountry?
Innocaseisthereacondition ofestablishment, priorresidency orresidency inorder topractise.
However, adomicile isrequired inorder toreceive notifications andcorrespondence.ANEXO 1S/WPPS/W/7/Add.20
Page13COLEGIOS DECONTADORES PÚBLICOS REGISTRADOS
ANTE LADIRECCI ÓNGENERAL DEPROFESIONES
No. Clave Denominación delColegio No.desocios
1 F011 Colegio deContadores Públicos deMéxico, A.C.36392
2 F033 Colegio deContadores Públicos deBaja California, A.C.1274
3 F035 Colegio deContadores Públicos delaCiudad deToluca, A.C.187
4 F036 Colegio deContadores Públicos deGuadalajara, Jal.A.C.1602
5 F037 Colegio deContadores Públicos deChihuahua, A.C.1297
6 F040 Colegio deContadores Públicos deSonora, A.C.1165
7 F042 Colegio deContadores Públicos delEstado deOaxaca, A.C.181
8 F043 Colegio deContadores Públicos deQuerétaro, A.C.1203
9 F044 Colegio deContadores Públicos deCelaya, A.C.180
10 F045 Instituto deContadores Públicos deNuevo León, A.C.11213
11 F052 Instituto Sonorense deContadores Públicos, A.C. Colegio Profesional1154
12 F053 Instituto deContadores Públicos delEstado deVeracruz, A.C. Colegio Profesional1153
13 F058 Colegio deContadores Públicos delEstado dePuebla, A.C.1400
14 F061 Instituto yColegio deContadores Públicos deCiudad Juárez, A.C.1125
15 F062 Colegio deContadores Públicos deYucatán, A.C.1299
16 F063 Colegio deContadores Públicos deSinaloa, A.C.178
17 F064 Colegio deContadores Públicos delaLaguna, A.C.1203
18 F065 Colegio deContadores Públicos deTamaulipas, A.C.1158
19 F066 Colegio deContadores Públicos deLeón, A.C.1264
20 F068 Colegio deContadores Públicos "Universidad deGuadalajara", A.C. 153
21 F069 Asociación Mexicana deContadores Públicos "Colegio Profesional enelDistrito Federal" 1029
22 F070 Colegio deContadores Públicos deZacatecas, A.C.160
23 F077 Colegio deContadores Públicos deMorelos, A.C.195
3Número desocios deacuerdo conlosregistros delIMCP.No. Clave Denominación delColegio No.desocios
24 F078 Colegio deContadores Públicos delEstado deGuerrero, A.C.1125S/WPPS/W/7/Add.20
Page1425 F085 Colegio deContadores Públicos deAguascalientes, A.C.1204
26 F088 Instituto Mexicano deContadores Públicos, Federación deColegios deProfesionistas, A.C. --4
27 F089 Colegio deContadores Públicos deDurango1148
28 F090 Colegio deContadores Públicos deMichoacán, A.C.1198
29 F091 Colegio deContadores Públicos deSanLuisPotosí, A.C. 517
30 F094 Colegio deContadores Públicos deSanLuisPotosí (organismo estatal), A.C.170
31 F096 Colegio deContadores Públicos deChiapas, A.C.178
32 F097 Asociación Nacional deContadores Públicos, Colegio Profesional enTijuana, A.C. 123
33 F098 Colegio deContadores Públicos Chiapanecos, A.C.1176
34 F100 Asociación Mexicana deContadores Públicos, "Colegio deCuliacán", A.C. 136
35 F101 Colegio deContadores Públicos deCoahuila, A.C.1102
36 F104 Colegio deContadores Públicos deColima, A.C.140
37 F108 Colegio deContadores Públicos deSaltillo, A.C.1167
38 F111 Colegio deContadores Públicos deMexicali, A.C.1222
39 F118 Colegio deContadores Públicos deIrapuato. A.C.190
40 F145 Colegio Neolaredense deContadores Públicos, A.C.1123
41 F148 Colegio deContadores Públicos deQuintana -Roo, A.C. 264
42 F151 Colegio deContadores Públicos deCiudad Victoria, A.C.1210
43 F152 Colegio deContadores Públicos deBaja California Sur,A.C. 88
44 F156 Colegio deContadores Públicos delNorte deTamaulipas, A.C. 142
45 F157 Colegio deContadores Públicos deCuliacán, A.C.1111
46 F158 Colegio deContadores Públicos deSanta FedeGuanajuato, A.C.179
47 F162 Colegio deContadores Públicos delNorte deSinaloa, A.C.1102
48 F165 Colegio deContadores Públicos deXalapa, A.C.185
49 F166 Colegio deContadores Públicos deCancún, A.C.181
50 F169 Colegio Lagunero deContadores Públicos, A.C. 87
51 F179 Colegio deContadores Públicos deEnsenada, A.C.1134
4ElIMCP agrupa a60Colegios deContadores Públicos enlosqueestán registrados 14492 socios.No. Clave Denominación delColegio No.desocios
52 F183 Colegio eInstituto deContadores Públicos deTabasco, A.C.1100S/WPPS/W/7/Add.20
Page1553 F186 Colegio deContadores Públicos deMatamoros, A.C.196
54 F195 Instituto deContadores Públicos deSaltillo (Colegio Profesional) 36
55 F196 Asociación Mexicana deContadores Públicos, Colegio Profesional Veracruz -Centro 41
56 F197 Colegio deContadores Públicos deCiudad delCarmen, A.C.132
57 F200 Colegio deContadores Públicos deGuamuchil. A.C.196
58 F201 Colegio deContadores Públicos delaCiudad deOaxaca, A.C. 71
59 F205 Colegio deContadores Públicos delEstado deTlaxcala, A.C. 40
60 F217 Asociación Mexicana deContadores Públicos, Colegio Profesional enMazatlán Sinaloa 22
61 F219 Colegio deContadores Públicos delasTruchas, Michoacán, A.C. 60
62 F220 Colegio deContadores Públicos delaHuasteca, A.C. 32
63 F221 Colegio deContadores Públicos deSanMiguel deAllende, A.C. 32
64 F225 Colegio deContadores Públicos delaCuenca delPapaloapan, A.C. 34
65 F226 Colegio Mexicano deContadores Públicos yLic.enContaduría, A.C. 109
TOTAL 17268
EnlaDirección General deProfesiones setienen registradas 65asociaciones decontadores (Colegios yFederaciones)S/WPPS/W/7/Add.20
Page16
COLEGIOS REGISTRADOS ANTE ELIMCP
QUE NOLOESTÁNANTE LADGP
Denominación delColegio No.desocios
Colegio deContadores Públicos deCampeche 112
Colegio deContadores Públicos deGuaymas 62
Colegio deContadores Públicos deNayarit 30
Colegio deContadores Públicos delaRegión delMayo 63
Colegio deContadores Públicos deSanta FédeGuanajuato 79
Colegio deContadores Públicos deReynosa 47
Colegio deContadores Públicos deCiudad Mante 60
Colegio deContadores Públicos deSanCristobal delasCasas 36
Colegio deContadores Públicos deHidalgo 90
Colegio deContadores Públicos deSalamanca 42
Colegio deContadores Públicos deCuautla 65
Colegio deContadores Públicos delSurdeVeracruz 70
Colegio deContadores Públicos delOccidente deMichoacán 76
TOTAL 832
Total desocios enlosColegios registrados antelaDGP 17268
Total desocios enColegios registrados anteelIMCP peronoantelaDGP 832
Total deColegiados enlaprofesión decontaduría 18100