We are SMS - San Martin, Suarez y Asociados, a firm highly specialized in Auditing, Tax, and Advisory services for companies. Founded in 1987, we form a team of professionals committed to providing the highest quality services.

We offer integral solutions to industrial, commercial and services sectors. We also have a wide experience in international businesses, contributing our experience to the different entrepreneurial environments, either SMEs and family partnerships or companies listed in national or foreign markets.

Through the network of firms SMS Argentina and SMS Latinoamérica, we have generated a strong presence throughout the Argentine territory and in all Latin America. Since July 2008, our SMS Latinoamérica network has been admitted as a full member of the Forum of Firms, a committee of the IFAC (International Federation of Accountants) that groups the 23 firms in the World that work under the international auditing and quality control standards.


A different relationship
At SMS - San Martin, Suarez y Asociados we know how to combine the highest professional quality with human warmth. Our continuous growth relies on honesty, respect, earnestness and responsibility that generate the outstanding results enjoyed by our Clients. To that end, we establish a direct and personal contact, based upon cordiality and mutual confidence, always prioritizing the needs and interests of our clients.


The way we work
To provide a greater and more specific variety of services, our Clients count on our team composed by first-rate professionals: Certified Public Accountants, Masters in Management, Masters in Economy, System Analysts and support Specialists in the legal, technical and telecommunications areas.


In constant Training
We participate in an intense academic and professional activity in different Universities and Associations because we believe that a permanent and systematic training, both local and international, is essential for the kind of services our Clients require. That is why our entire staff spends a substantial number of hours in fostering their education.

This emphasis on training permits us to comply efficiently with our goals, with excellent results for our Clients, and provide services of the highest professional level as compared to international standards.

With this end in view, we developed, together with the University of Bologna in Argentina, a post-graduate and specialization course in the area of economic sciences, exclusively destined to the professionals belonging to our organization in order to train them in the SMS’s methodology. The PIADeF™ -Fraud Auditing and Detection International Program- that permits us to issue internationally valid training certificates.

We have also designed a Training and Education Program that comprises professional development activities for the first three years in the Firm. Through PRISMA™ –SMS’s Methodology and Auditing Integral Program- all our professionals are instructed to keep the high quality standards that are the cornerstone of our Firm.

• Accounting
• Accounting Software Services
• Audit
• Bookkeeping
• Consulting
• Corporate Finance
• Corporate Tax
• Employment and Labor
• Financial Planning
• Financial Reporting
• Financial Services - Private Equity
• Internal Audit Services
• Joint Ventures
• Mergers and Acquisitions
• New Ventures
• Outsourcing
• Recruitment and Selection of Personnel
• Systems and IT Services
• Tax Advisory Services
• Tax Planning & Consulting
• Tax Systems and Procedures
• Taxation
• Technology
• Venture Capital

• A. T. KEARNEY ARGENTINA
• ADIMATEL S.A.
• AGREGA S.A.
• AL-MART S.A.
• ALMADE S.A.
• AMERICAN EXPRESS ARGENTINA
• APACHE PETROLERA ARGENTINA S.A.
• AROMA CAFE S.A.
• ARQUINV S.A.
• ASSISTANCE S.R.L.
• ATLAS WORLDWIDE, INC.
• AUSTRAL REAL ESTATE S.R.L.
• AUTIMEX S.A.
• BATES LATIN AMERICA
• BAUKASTEN S.R.L.
• BETTER PHARM S.A.
• BFML & L ABOGADOS
• BOLLAND Y CÍA. S.A.
• BPB MEDITERRANEA S.A.
• BROMETAN S.R.L.
• BTA ARGENTINA S.A.
• CABLEVISION S.A.
• COGASCO S.A.
• COLORCON S.A.
• COMSAT ARGENTINA S.A.
• CUBECORP ARGENTINA S.A.
• DADE BEHRING ARG. S.A.
• DAYCO S.A.
• DELTA & PINE LAND COMPANY
• EDS ARGENTINA S.A.
• EMBRATEL INTERNACIONAL S.A.
• EMC ARGENTINA
• EMI ODEON S.A.I.C.
• ENERGY VENTURES ARG LTD
• ENEQUIS S.A.
• ENRON INT’L ARGENTINA
• ETEK INTNL.HOLDING CORP.
• FIBRACENTRO S.A.
• FIORDA HNOS.
• FIPLASTO S.A.
• FORMAR S.A.
• FOX SPORTS LATIN AMERICA LTD.
• FRAS-LE ARGENTINA S.A.FRESH WATER S.A.
• FULL CORP S.A.
• GANAGRIN S.A.
• GEMMO ARGENTINA S.A.
• GEMMO AMERICA S.A.
• GINOTEX S.A.
• GULF OIL ARGENTINA S.A.
• HARTMAN GROEP BV
• HELLERMANNTYTON S.R.L.
• IMPSAT ARGENTINA S.A.
• ING BANK N.V. Suc. Argentina
• INVESCO GLOBAL ASSET MANAGER
• INVISA S.A.
• INVITROGEN ARGENTINA S.A.
• JAZZYA ARGENTINA S.R.L.
• JOHNSON WAX PROFESSIONAL S.A.
• KIDDE ARGENTINA S.A.
• KING HARKEN S.A.C.I.
• KLIMAIRE ARGENTINA S.A.
• LIXIS SH
• LIZARDI DE ARGENTINA S.R.L.
• LOUIS VUITTON ARGENTINA S.A.
• MACRO ARGENTINA S.A.
• MC EWEN DE ARGENTINA S.R.L.
• MC LEAN & ASOCIADOS S.A.
• M.C.S.I. CARGO ARGENTINA S.A.
• MENTVIL S.A.
• MICROGLOBAL ARGENTINA S.A.
• MONSANTO ARGENTINA S.A.
• MPM COMUNICACIONES S.A.
• MURESCO S.A.
• NEGOCIOS VIRTUALES
• NEOLIN S.A.
• NETIZEN S.A.
• NETWORK MARKETING S.R.L.
• NSS S.A.
• PALICA S.A.
• PAMAR S.A.
• PECOM AGRA S.A.
• PECOM ENERGIA S.A.
• PEER BEARING S.A.
• PETROANDINA RESOURCES LTD.
• PETROBRAS ENERGIA S.A.
• PILAR PARTES S.A.
• PLASTICOS BDS S.R.L.
• POSSE DEL CAMPO
• PRAMER S.A.
• PRONET DE ARGENTINA S.R.L.
• PROVECOM S.A.
• PROVEPEL S.A.
• QUAKER CHEMICAL ARGENTINA
• QUINTILES ARGENTINA S.A.
• RAYOVAC ARGENTINA S.A.
• RED BULL ARGENTINA S.A.
• REGINA INTERNATIONAL S.A.
• REUMANN E HIJOS S.R.L.
• RIASA S.R.L.
• RME ARGENTINA S.A.
• RYDER ARGENTINA S.A.
• SAP ARGENTINA S.A.
• SAP ARGENTINA S.A.
• SCAGLIA ARES & ASOCIADOS
• SCARPATTI HNOS S.A.
• SEAHAM PROPERTIES S.A.
• SERVICE MEN S.A.
• SERVICIOS WELLTECH S.A.
• SETEL LATINOAMERICA S.A.
• SIDERCA S.A.I.C.
• SIDERAR S.A.I.C.
• SION S.A.
• SITES & BUSINESS.COM
• SKY CELL S.A.
• SMITH INTERNATIONAL
• SOCOMEC S.A.
• SOLANDES S.A.
• STAR ONE ARGENTINA S.R.L.
• STIEFEL ARGENTINA S.A.
• STRATUM S.A.
• SWACO ARGENTINA
• SWEDEN MOTORS
• SYNTHON ARGENTINA S.A.
• TELEACCION S.A.
• TELEBROKERS S.A.
• TELEFONICA B T B S.A.
• TEXACO ARGENTINA S.A.
• TEXTIL VASALU S.A.
• TICCINO S.A.
• TIME RESEARCH S.A.
• TIPSA S.A.
• TOTAL SUSPENSION S.A.
• TOWER PLAST S.R.L.
• TREND GROUP S.A.
• UNOCAL (Houston, TX)
• UPS DE ARGENTINA S.A.
• VANGUARDIA S.A.
• VANITY FAIR ARGENTINA S.A.
• VELOCOM ARGENTINA S.A.
• VERDERON S.A.
• VISENDUS S.A.
• VOLVO
• VTV NORTE S.A.
• VTV OESTE S.A.
• WARNER MUSIC ARGENTINA S.A.
• WAVERLY ARGENTINA S.A.
• WEEKENDERS S.A.
• WESTERN UNION
• WHITE LINE S.A.