Betancourt Castorena S. C., is an Independent Member of UC&CS GLOBAL, S. de R. L. de C. V., an strategic alliance of  legal and business advisors firms, each of which are a separate and legal entity and as such has no liability for the facts or omissions of any other member firm UC&CS GLOBAL, S. de R. L. de C. V. is associated too and does not fall within the definition of “networks” under the International Federation of Accountants (IFAC) Code of Ethics, Section 290. UC&CS GLOBAL, S. de R. L. de C. V.  provides no services to clients and has no liability for the acts or omissions of any member firm.”





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