De Andrés y Artíñano is a member of the “Nexia International” network (Nexia). Nexia is a leading, global network of independent accounting and consulting firms. When you choose a Nexia firm, you get a more responsive, more personal, partner-led service, across the world. Nexia is a highly active network that drives quality and facilitates collaboration to enable its member firms to provide effective local and global solutions. Nexia member firms deliver a partner-led service to clients which ensures continuity, expertise and a deep understanding of the client’s business. They are characterised by people who have an entrepreneurial spirit and who can relate closely to the SME and owner-managed businesses. Nexia firms are focused on supporting local businesses as they grow and through the Nexia network, they can also help their clients confidently venture into new international markets. Nexia International Limited, a company registered in the Isle of Man which operates the Nexia International network, does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. The trade marks NEXIA INTERNATIONAL, NEXIA and the NEXIA logo are owned by Nexia International Limited and used under licence. References to Nexia or Nexia International are to Nexia International Limited or to the “Nexia International” network of firms, as the context may dictate. For more information, visit www.nexia.com.