1. RSM International Conference, Singapore 2007 RSM Gassó Auditores S.L.

2. RSM International Conference, Singapore 2007 RSM Gassó Auditores Group of related audit and consulting firms Providing services to different entities and sectors –National –International Gasso Auditores founded in 1985 Core of the business is AUDIT and related services

3. RSM International Conference, Singapore 2007 Spanish Ranking RankingName/ Firm 2006 €/ K 1Deloitte290.50 2PWC270.70 3KPMG213.08 4Ernst & Young198.00 5BDP Audiberia53.06 6Audihispana Grant Thornton47.70 7Confeauditores*45.17 8Auren*40.10 9RSM Gasso32.17 10Mazars26.00 * Federation of different firms

4. RSM International Conference, Singapore 2007 Offices of RSM Gassó Auditores San Sebastián.. BARCELONA. Tarragona Madrid.. Valencia. Palma Mallorca Seville.. Andorra Marbella. Bilbao. Pamplona. Valladolid.. Aretxabaleta Basque Country Tenerife * Las Palmas

5. RSM International Conference, Singapore 2007 Barcelona Madrid Marbella Zamudio Aretxabaleta San Sebastian Sevilla Tarragona Valencia Alicante P. Mallorca Andorra Valladolid Tenerfie Las Palmas Asesores Legales y Consultores Asesores Fiscales Gassó Auditores España Grupo Gassó RED (Network Firm) Offices 15 Partners 22 Professional Staff 145 Other Staff 28

6. RSM International Conference, Singapore 2007 Zaragoza... Galicia * Cádiz Future New Offices of RSM Gassó Auditores

7. RSM International Conference, Singapore 2007 Services Assurance Services and related services Transaction support services Tax Services Legal and Consulting Services

8. RSM International Conference, Singapore 2007 RSM Gassó Auditores Niche Market Private Sector –Distribution –Manufacturing –Real Estate Public Interest Companies Public Sector –Social Economy/Cooperative Societies –Healthcare –Municipal Councils

9. RSM International Conference, Singapore 2007 RSM Gassó Auditores, S.L. Future Aims Largest national audit firm in spain Improve profitability through more quality Total integration in the international network Growth through mergers

10. RSM International Conference, Singapore 2007 Spanish Ranking RankingName/ Firm 2006 €/ K 2010 €/ K 1Deloitte290.50 2PWC270.70 3KPMG213.08 4Ernst & Young198.00 5BDP Audiberia53.06RSM Gassó 6Audihispana Grant Thornton47.70 7Confeauditores*45.17 8Auren*40.10 9RSM Gasso32.17 10Mazars26.00 * Federation of different firms