For your seven billion dollars. I' m legit. We' d say every time they exist, you' d say the 90 percent and 100- Pymer that they generate 80 percent. Give me twenty minutes of your time and I, in return, will give you information on the most relevant issues in foreign trade, tax and customs with a human touch and let' s do
a trak, a telese magas podcast and mexicado hi. How about good afternoon, welcome to one more edition let' s make you a barter we are very happy today because we have here to invite Juan Fernando Castillejos, welcome, engineer, good afternoon, welcome, welcome sight and that is also the maximum doctor. Well to our panelists and welcome to all of you put us on. That way in the chat room where they' re listening to us,
they' re watching us. It' s nice to be here. And, well, today we have a very important issue that has to do with compliance, and for this I am going to present compliance in companies. And I' m going to introduce the graduate Juan Fernando Castillejos ejand He is a graduate of the Universidad de Doctor Emilio Cárdenas and well, as he has developed professionally. With thirty- four years of working life, he has collaborated in
marketing management. Representative of Mexico of various European firms in the RATMO watchmaker and industrial. Coordinator of Marketing, in cooperhand Touls of Mexico, branch manager, in TBC of Mexico, manager of operations in Mexican commercial, also in the field of marketing and thus in various brands currently recognized. Well, it'
s top compliance institutional relationship link, the rest Management Community. He is a technical liaison of research, analysis and opinion groups, of laboratory of public policies in digital regulation of the Open Parliament, Director General of pro Mexico, Academic Director of the National Institute of Business and Patrimonial Sciences and NACIEB He has coordinated conventions, ex post courses, seminars, workshops and events at national and international
level. He has also served as a driver of television and radio programmes dealing with accounting, tax and business issues. In the same vein, she has developed as a national lecturer on business content for training work teams, marketing leadership, customer service and care, sales, regulatory compliance, corporate integrity for SMEs
and digital environment. Well, he' s also a Castillejos graduate. He is responsible for certifications and accreditations of the World Compliance Association, chapter Mexico.
Technical secretary of the Commission of Compliance PLD and FT of Kanaco, cervitor of the Concanaco Servitur, vice coordinator of the Committee of Public Policies and Technology of the World Compliance Association, chapter Mexico, vice president of the Commission of Regulation around Digital and member of the editorial and communication commissions, also of the Association
of Public Accountants. Well and summarizing, because he has many positions and is an advisor and collaborator in the magazine cronos Dios del tiempo, also president of the Federation of Mexican Technical Clockmakers, among other things, to which, therefore, we welcome Juan Fernando and I always take advantage of being commercial. Juan Fernando is also going to be an opponent soon in our diploma of corporate compliance officers. Welcome. Thank you very much, Pita, so thank you for
being with us. We are in order and we see the beginning, because we have little time on this subject. Let' s see the basics of regulatory compliance, why compliance, what it' s called, will benefit our companies. Then let' s see it and as Lupita rightly says, within the diploma we will have we will see how we can apply that normative compliance to the companies. Give me a chance, give me a chance. I ' m gonna share a screen. You got it, I got it,
or we' re already starting to see your screen. They' re just here. I share in great and perfect, perfect and today I am moving
forward. What' s co mlayans. Many of us ask ourselves this and say to make the implementation of suitable and effective wood an organizational model that aims to prevent society from violating any regulations, specifically, in other words, that it achieves are legal enonamiento to the extent of our organization, in which both internal and external norms are collected, in order to prevent and avoid any behavior
and visitation. You well know we have the regulations, whether federal, state or entity in the country where we are and we have the internal rules and regulations that we put within our organization. That whole set is birthday for what,
for the organization to function properly. As the World Compliance Association tells us, Corporate Compliance is a set of procedures and good practices adopted by the organizations to identify and classify the operational and legal risks faced by this organization and thus
establish internal mechanisms for prevention, management, and reaction control. Compliance with the plan has ceased to be a voluntary option for many organizations and has become a requirement to integrate internal structures into their strategy in order to comply with legal acceptances or to be able to protect themselves from situations of risk that could in serious problems the stability of continuing the activity of the organization, that is, if
we begin to violate some regulations that put us, because so our local legislation where we are as a parent, or if we have some of us, some company with luck abroad, because we also have to get to the relation to the legislative regulation of that country. So there we already have even three different regulations to handle, and or three because we have the nonal, where our corporate head is, we have where our branch is and we have the interns, as well mentioned, if you have any doubt, please, in
chat, with taste or without problem. I' m here, or I ' ll interrupt and we' ll answer it or we' ll expand. The doubt does not worry and, in any case, we have room for clear answers questions in the end. Thank you. Compliance is shaped by a series of guidelines, lines, guidelines or rules that must be complied with so
that action can be considered in harmony with the legal system. Quoting the professor engl Heart, the term compliance derives from the English verb you with ply with that refers to continuing to assume, respecting in general in the anonymous ones that
we find him and what objectives the fulfillment has in the companies. Its main objective is the detection, prevention, reporting and resolution of conflicts and these can be derived from financial activity, misconduct, negligence, lack of compliance with laws, among others. To implement such a mythology in the organization as the first
line in defense before internal practices. What prevents us from having regulatory compliance financial fines, for example, not complying with the laws of protection of an employee, or not complying with the laws of safety at work, the no zero, thirty- five, thirty- six, seven, or if we have some environmental norms and we are not following them, because we will have a
lot of economics because of those issues. The return of the public person, that is to say, we just arrived at the business, that is, because we do not have adequate regulatory compliance, because we do not follow all
the regulations they have, they can close the company. There may be a dissolution of the legal person, the suspension of commercial activity if we engage in it, the closure of offices or premises, the temporary prohibition on the conduct of commercial activity, the disqualification of profits, public aid and subsidies, judicial intervention and other garments provided for by law. What benefit does complyance give us
avoid litigation and regulatory breaches. Respecting the legality of procedures will best ensure compliance with regulations and prevention of crimes due to ignorance or bad practices that generate sanctions. Remember. I' m not a lawyer. If there is any lawyer who will accompany us and will be able to correct me and say this well the ignorance of the law does not exempt us from its fulfillment. Then we can' t stop ignorance. We just didn' t know what we had
to do. This doesn' t apply. But if we' re going to see that the complement will bring us benefits and we' re going to feedback that there are questions as Lupita told me, let me read Master Tea ' s. It could be interpreted as an internal audit. Yes and no. In other words, an audit has to be carried out first to determine what we require them to apply compliñas. But it' s not the audit
area. The compliance compliance area. It' s an area and now we ' ll see that it has to be maximum the third level down the top direction of the maximum head for what, so that it can report immediately and you can have a quick reaction. The audit area is going to be internal audits for the areas that have been mentioned. They can work together, yes, but it doesn' t depend on each other. The compliance area will permeate the entire organization You can help the audit area, yes, but there
is no greater interdependence. What other benefit does it offer us from having a normative compliance of this ability in the market. The actions carried out by the organisation have a direct impact and impact on its environment, as they make it possible to make its initiatives transparent in their turn and avoid inconsistencies in unfair competition
and corruption, among other factors that could end consumer confidence. If having an area of compliance will give us confidence and commercial certainty, it will give us positioning within the market. And, as you know or have heard, you have already known that many times you are also asking us if we have relationships with suppliers or foreign customers, that if we have birthday system to remain their suppliers and have become lost customers because we do not have this situation, then
we go into them. It is correct what randomly mentioned teachers must be divided between areas to make better compliance, i e labor tax. Here what we can mention is we have a corporate pliynce and from there it is permeating for all the areas that are required. It' s how we' re gonna
be able to understand. If it is very true, I can tell you some authors mention it, because many people there are that as such they say, tax compliance, commercial compliance, production compliance, the compligense is one and includes everything you have to do in your regulatory compliance structure within your organization and you already have the subsections where you will specialize exactly in every area that your organization requires. That' s why he realized it at first. Normative compliance
is reflected in what the organization needs. I' m not going to have a productive compliance when I' m just a marketer or obvious, because I don' t have a productive area. Then we' re going to adapt. As they mentioned, our compliance situation favors reputation and authority, creates a better image towards the market and displays a clear message of fairness and seriousness.
Compliance will tell us this company complies with all regulations. This company. If I buy him with this company, yeah, I work because I know I ' m not gonna have any trouble with them. And if you want to see it from the point of view of payments, we see it, because that is giving the organization certainty and good reputation. He knows it' s an organization that works with ethics, integrity. We' re still seeing profits
from beaching. Avoid internal fraud. To avoid this, the creation of internal compliance policies and regulations allows the establishment of systems of control over what is implemented within the organization. As I mentioned, we have a fiscal plan, we can have an accounting compliños why not and we will put a lot of emphasis on the areas that require that management and why we talk about avoiding internal fraud.
You know that in the areas where we have money and more in the MiPyMes that I say right now because you can tell me there is that one my SME is not to have an area ofcomplayas or meet the iso thirty- seven thousand three hundred one, because applying them is expensive. Yes, but then we have the corporate integrity issues for my SMEs, where we can with
manuals and all see that situation and remedy it. This allows us to quickly and accurately detect who and where bad practices are being generated to cut with them
and protect the information, capital and operations of the organization. It favors growth, facilitates the understanding of the norms and rules that must be met to carry out actions, strategies, processes and tasks that, in addition to bringing the organization to the established objectives, stimulate growth and adapt to the standards of ethics and commitment when we manage properly, because we will be more concerned about how
to grow. Fortunately, I say no, because let' s just let go of some that we have the magical birthday is going to stay the same. Don' t also remember that we have a situation. External legislation is going to mention it, as well or the legislation as ornamental has been evolving and being generated by many issues, by the progress that we have daily in companies and countries. Then not because we' ve already met 100%.
We neglected it and said because there changes some legislation. If there are any accountants here, they won' t let me lie we can in tax matters, precisely what changes there are with the fiscal miscellany have to be on the lookout. And if there is any change, our fiscal complay has already moved and we have to bring it back into line with the new tax provision that
is in place. Then it will allow us to have good foundations, a proper structure in the organization, so that we also properly dedicate ourselves to growing the business. But it says we' re talking about compliance. It is the same that Ciemos are what are the differences, because not really, they are not synonyms and here we will see it. Ethics is an internal motivation. Conduct is determined by convictions. What we bring within the fulfillment of an
external motivation. Conduct is determined by the fear of the consequences of not complying with the regulations we have. In ethics importing intent into compliance matters behavior. Ethics focuses on the spirit of the law. Fulfillment focuses on the letter of the law. In ethics we can interpret in compliance we understand it then, for Alejandro Salazar tells us, then for the presentations. They must begin with
the code of ethics and organization vanators. They are exactly the first bases that must have teachers at random to have it, because let us remember that many times SMEs, because perhaps they are the infrastructure, the investments of the family, that they are mom, dad and children or son, and they still do not have the possibility of having an area as such of fulfillments. Everything
can be supported, but what you mention is correct. We need to build on the organizational manuals, the compliance manual and all those situations that can help us. We have precisely within the diploma that the doctor mentioned that subject. Server has the pride of honor rather than those sessions. Restoring in ethics, behavior tends to be permanent and consistent in the long term, that is,
you do not change your ethics, ethics yara let us. However, compliance behavior tends to change as soon as fear is lost or the consequences change, that is, we have an attitude in the laws, because we begin to worry less, but we begin to tighten with the laws or to have some situation of change, internal reprisals of the organization or of the same legislation, because we change to our attitude, too. In ethics. The approach is
positive. The duty to be in compliance, the approach is negative. What cannot be done in ethics allows us to discern and choose between right and wrong according to what we think of each one of us, in fulfillment there is no opportunity for choice. We must do what is established. It' s the norm for us. Yeah, I know you can tell us around that interpretation of the laws. But there comes a time when that interpretation is limited.
Ethics does not require monitoring and monitoring systems. Compliance requires evidence. Ethics is economic. Compliance is costly. It requires an investment. Ethics guarantees compliance. Compliance does not guarantee that you have ethics We quickly see a timeline that we have of how it has evolved. The east, the compliños allows you
to win a moment for a second. Please, well, I take this opportunity to tell you that here at Chat Ahorita, we will put some information on the diploma course for those who are interested and where they can contact us. As Juan Fernando and his servant told you. The diploma begins tomorrow. Thank you, Lupita, sorry you' re on a call. I' ll tell you now a session. Excuse me I apologize for that where the
company starts or why it starts the completes. In the year nineteen hundred and seventy- seven FCP is created, as I know it very well the Forring Corroup Proacti SECT that is an American rative that imposes rules for companies in the United States and that these act with ethical criteria when doing business abroad. That
is to say, it has even extraterritoriality in the' 90s. Likewise, the United States at a meeting of about ten ethics officers from the University of Bentley, Massachusetts, is the organization now known as the Ticy Compensse initiative. The term Playance Fizerh was first used in the 1990s and was first used as such in the United States. In ninety- seven ODE signed the Convention to Combat Bribery of Foreign Public Servants in International Business Transactions of the Organization for Recovery
and Economic Development. This focuses on the part of the offer, mainly on what we know as the bribe to offer it. We' ll see inside
even the workshop. The difference between bribe boi bribe. In two thousand thirteen in our country, the federal law for the prevention and identification of operations with resources of illicit origin enters into force, also called the anti- labado law or the piorpi piorp law as much as it is told, where article 20 mentions the duty of moral persons to appoint a representative in charge of compliance and where in article seventeen, we see the vulnerable non- financial activities. Let
me read. In our country there are also two thousand thirteen, the Royal Commission on Economic Competition, COFESE and the Federal Telecommunications Institute, both charged with, inter alia, preventing, investigating and combating monopolies, illicit concentrations and other
restrictions on the efficient functioning of markets. Also in our country, the national code of criminal procedures comes into force, where legal persons are held liable for crimes committed in their name, on their own behalf, for their benefit or by means provided by them. Eyes on you remember we said earlier that it could be a criminal accident. It is for this aspect that having a corporate buy- in system prove that it is working properly can be a mitigating factor
in criminal proceedings that we have. Let' s see now other background, as we have a little further back. This was what legislation we have and what legal framework is based on compliance. Thus, in the 1960s, in Germany, pharmaceuticals paid bribes to African countries to bring medicines, the market was
opened in weak jurisdictions, something very important. So, if you realized in the seventy- seven we were talking about what you think it was about, you will remember, I say those who are my age, more or less will remember in the famous water Gay case of presidential espionage in the United States, which to date is considered one of the most important political scandals in that
country. And this revealed a plot of espionage and hearsay that the Nixon Administration in President Richard Nixson tonces carried out during the seventy- two election campaign, when five individuals were discovered trying to force the entrance of the Democratic Party headquarters in Washington, which resulted from the broadcast of then- President Richard Nixson on August 9, seventy- four. There we have antecedents of normative compliance.
In seventy- seven, as you mention, the law of corrupt practices abroad is signed. Here come some parts are for broadcasting companies. Companies registered with or required to report on domestic concerns of the United States Government are companies organized under American law, companies with a principal place of business in the United States or companies with significant transactions that have sales or services shared with the United States.
Foreign affiliates of U S companies, foreign companies with U S investors, foreign non- emitting entities that commit an act to promote bribery while in the United States? And that' s about companies, as for third parties, people who act on behalf of these companies, remember that I mentioned at first
that this law has extraterritoriality, and already for people, individuals. It refers to foreign directors, officers, employees of the company, nationals and residents of the United States acting for a foreign United States company who commit an act to promote bribery while in the United States. All of this includes this law, sanctions and consequences for businesses, as there are criminal penalties for anti- sobon
issues, a fine of up to two million. If there is a mishandling of books and records up to twenty- five million, a train ticket five million dollars, civil sanctions up to sixteen thousand for rape. Under the Alternative Fines Act, corporations may be fined up to twice as much as the defendant seeks to obtain a corrupt payment of corporate integrity agreements, including external oversight by a monitor, but there are collateral consequences of exclusion, suspension or even empowerment.
U S leaders could lose safe, forward- looking ports and the ability to do business with the government. As for individuals, as we also mentioned, there is a criminal penalty, a fine of up to one hundred zero for rape or twice the gross gain or loss of illegal activities, which is greater than and five years in prison if it is in the handling of books
and records. A fine of up to five million for rape and twenty years imprisonment, civil penalties up to sixteen zero for rape and collateral consequences disqualification of officers and directors. The company cannot pay the PCPI fines of an employee or be pink mentioning the companion cannot pay the fines of a nuclear. Policies cannot cover the penalties according to the mark of OFCPI. Even if the individual is a foreign citizen. Fines may be imposed on assets and income in the United
States through asset confiscation and the individual may face extradition. Remember that a compliance officer. Criminal, civil and administrative sanctions may be created. Let me read them. As for the material with pleasure, already Lupita will tell us already they have it so that they can share it. The ude has something or some treatise to do with this consistency. Master Salazar does have some indications.
We will see them and within the course you will be able to see not only of the OUDE, but all the other laws that there are, like the Arvan Soux law, the Zapan two that is from France, the uk Braver React that is from England, also manages it perfect. And right here we see what yu ca Braver is, it is already the inti law and corruption of the United Kingdom. This came into force in July of the two thousand eleven and the public and private sector bribes prohibit the offer and receipt of
bribes. It includes an offence of strict liability and has an extraterritorial and aggressive effect. I mean, nothing else. CP has extraterritoriality also the uk braver and act Health violations to it can expose companies and individuals to criminal sanctions, serious and other repercussions. The basic principles he manages are not bribes or bribes. It keeps accurate records and records of expenditures, applies due diligence to trading
partners and is always alert to alarm signals. It obtains short approval of any expenses incurred for or on behalf of any public official, whether political, charitable, gifts or invitations. What procedures are in place that are proportionate to the prevention of bribery. They must be proportional to the risks of bribery faced by
the organization. Commitment at the highest level. The top officials of an organization are best placed to foster a culture of integrity in which bribery is unacceptable. Risk assessment, promoting the adoption of risk assessment procedures commensurate with the size and structure of the organization and the nature, scale and location of its activities, due to diligence a form of bribery risk assessment and a means of mitigating it.
The famous Duriligens communication that this communication should also be included training through training to deter bribery by associates, by raising awareness and understanding of a business organization ' s commitment to its correct application. But if we have a commitment at the highest level from the outset, everything else is very easily influenced by the
follow- up review. Commercial organizations will want to consider how super came to be and evaluate the effectiveness of their bribery prevention procedures and adapt them where necessary. I mentioned them and I have the APAN laws two that this is a French law and corruption and protection of regularity complaints. Line up France. With the evolution of international anti- corruption regulations, this is advanced mainly in the
previous two we saw. In the PCP and the uk Bravery Act, it defines regulations to prevent and detect bribery and corruption through increased corporate transparency, strengthened internal oversight and enhanced protection for the announcement of irregularities. It is intended to control transparency by prosecuting corruption in the advertising industry. This law was focused on, among other markets, because they have adapted it, they have been taking
parts of it. It emphasizes the transparency of companies, establishing the oratory for an anti- corruption compliance programme, not only for radical companies in France, but also for subsidiaries abroad. Third law that has extraterritoriality. Now that we have in our country that we also have regulation we as part of the obligations that Mexico must fulfil with regard to the agreement that we have with the OGDEA. That is why Master replied that there is some relationship with the OGDE.
We had the amendment of article two hundred and twenty- two bits of the Federal Penal Code. Pointing out article can be considered as the equivalent of the CPF. However, it can be seen that its wording can be considered limited and can give rise to a lot of interpretation. They' re telling us about the bribe. Allow me a little bit. They' ll put penalties
in place to see them Let me read them. Penalties provided for in the preceding article shall be imposed on anyone who, for the purpose of obtaining or retaining for himself or herself or for another person indi- life advantages in the NS development or conduct of international commercial transactions, offers promise or for himself or herself or by interpossite, person, money or any other gift, whether in goods or services to a foreign public servant, to a foreign publi server,
to carry out the processing or resolution of matters To any person who comes to the foreign public servant and requests or proposes to him to carry out the resolution of any matter related to functions inherent to the employment, charge or commission of the latter. Here we understand a servant foreign people, any person who dares
you or occupies a public office so considered by the respective law. In the legislative, executive or judicial organs of a foreign State, including independent autonomous agencies or enterprises of State participation in any order or level of government, as well as any international public agency or organization. In any case, if you wish to go further, it is the article two hundred twenty- two bis s
title eleven that is bribed to public servants abroad. What Trends We Have Compliance Corporate Guardians Internal attorneys are included in the compliance area, top executive finance to partners to prevent and detect corporate criminal behaviors. Government expectations for these partners have
increased in recent years. Due diligence and inefficiency must be carried out, as I told you of the agents and commercial sodas we have, not to ignore the alarm signals raised by third parties, to implement appropriate controls and contractual protections, to maintain adequate accounting controls to detect and prevent individual payments and right now.
Here' s something important you mention, including internal lawyers. Many times they ask us hears and who should be the compliance officer, the lawyer, the accountant, the administrator. There really isn' t a race we can say this is specific to the compliance officer. Obviously, the lawyer is going to give us legal certainty. Totally the accountant knows all the innards of how the organization that that allows us is found. I would rather dare suggest that
you have if there is the possibility of the organization a multidisciplinary team. For what reason I give you and I set this example. Always imagine that you are a builder, which is the most important thing for building houses, buildings, buildings, etc. Who is the expert in that subject, an engineer or an architect, that is, maybe, there has to be the head of the compliya area. He' s an engineer, an architect, because
he knows the environment of that business. So we see that situations are presented to us and that we have a situation as such, potential areas of concern. When we have external contractors, logistics service providers, consultants, etcetera. Let' s have it as an eye of potential concern, frequent interaction with the government, frequent licenses with some government, permits with municipalities we give,
contracts or sales with state entities or public hospitals. We have contact with official directors of the company who occupy political positions or whose direct members of the family do so. On issues of export and import of products. These are focal areas that we must manage and have concern for our area of compliyances. After actions with them we try to avoid them as much as possible, we can give situations like this, large withdrawals of cash, frequent transactions, vague minimum
record. They remember that we mentioned that they are penalized for mishandling books, travel and entertainment. You travel with colleagues, there are extravagant meals tickets for sporting events, trainings that have nothing to do with what we do with employees. Highly regulated industries, such as energy, telecommunications, services, doctors,
political health periods related to regulatory approvals. In the two thousand two he established the Van Oxford desert, which prevented the counterfeiting of stock exchange securities, the generation of frauds and the risks of bankruptcy added to the corporate candals of the New York stackes Change, which led to the exemption of inter- company compliance programs. We' ve seen more or less in what year, in different parts to see allowed a good late moment, thanks for the accesse. How
helpful is the opinion of the satin’ s fulfillment. Yes, it is a tool that helps us, but it is not something that helps us in what is the compliance area. That gives us the certainty that our financial tax area is working properly. But remember, we have other areas. It can be a green focus, let' s say having it that way, but specifically that way. Those areas because we may have some situation in the area of production or some situation in fraud, in the area of sales or shopping.
Remember that the purchase year here does not have to avoid situation. Don ' t even imagine in the shopping area, where, because there is already a situation among our shop manager and it turns out that nothing else we have a supplier and no one else can sell us more than that supplier, because that' s where we' re going to realize that there is, because the little trip to I don' t know where, the little gift to give why or I don' t know when. Let' s keep an
eye on it. In that situation. We have the obligatory complement, the voluntary complement. The obligatory one is being introduced in many legislations, even in Latin America and why we mention it like this, remember that they said it is already a mitigating one, already some laws mark it. We have it in our penal code, as we saw it. And one example is compliance for the prevention of asset labor, which is an essential observance for banking institutions.
In this case, it seems that we have two vulnerable activities in our country, financial and non- financial. Financials are those regulated by the National Banking and Securities Commission, under the Secretariat of Science and, as mentioned, the vulnerable non- financial activities registered in the site article, in our anti - laundering law, which are the ones it pursues. Let' s say the WiFi, which also depends on the Treasury, and we have the voluntary
birthday. The one who assumes in the company on his own, who decides the high management of it becomes necessary for the achievement of the objectives of the organization and ends up integrating into the corporate culture. Voluntaryly absorbed it the high management is going to become mandatory for the company. We also have the cysts. I' m not going into them. For situations that there are experts
who can mention them within the diploma. But we have thirty- seven zero one that is managed anti- bribery, we seek a culture that promotes integrity, transparency and normative compliance. We have the thirty- seven thousand three hundred one that came to replace the nineteen thousand six hundred, which is the management
of compliance, the management of complyance, the advantage that this has. It has already done the thirty- seven three hundred one, which is already certifiable, is designed for all types of organizations and seeks to detect the materialization of
risks related to normative compliance. And the advantage that it already has is that, as well mentioned at the beginning, this one already contemplates having its arias allow me here the main benefits of having a certification and a compliance officer a risk plan, among others, to achieve greater competitiveness and to achieve those opportunities in topics ok, to have a certified compliance officer. I understand that the
Commission is not the securities banker. And if they are financial issues, it is still mandatory for the WIF, which I remember, and if you do not correct me, it is not mandatory for them to have the benefits of being certified in vulnerable non- financial activities, such as the sale of real estate, the sale of cars, jewelry, the use of vouchers, etc. And the opportunity we have with such relationships to TIMEC is what I mentioned
at first that we are a company that has normative compliance. It will give certainty to our counterparts, whether they are customers or suppliers, that we are working properly. Which articles of customs law refer to complijas in the personnel. Signal lol one hundred and fifty- three, Maestro Ortega, I am honest with you. I don' t know the customs law. We investigate it and we are happy to report it, but we are talking about customs compliance
issues already. He has a legal responsibility, of course I mentioned it already you can have a criminal, civil or administrative responsibility. If you will allow me, I continue with the questions to entertain us that we are running out of time and with pleasure, now I attend to the ones that I lack. They allow. We have the one of nineteen six hundred one that is also going to change the Union, which is going to be the thirty-
seven thousand three hundred one UNE. The situation is also that this is for Spain only, but there are people who cannot apply it. This difference is that it made it worldwide and the one is still specializing in topics from Spain. We have corporate governance issues, which is the framework of norms and practices that refers to the structures and processes for the management of companies, by which a board of directors ensures accountability, equity and transparency in the relationship of a
company with all its stakeholders. Have a board of directors and council committees, including properly structured audit, put in place well- documented and well- defined governance processes? Have greater transparency in the company structure Council by aligning your statutes without planting documented and well- defined governance processes? That is what corporate governance is all about and, as such, the concept of engagements and good corporate
governance coincides in many of its areas. We already have a digital compliance. Yes, automation of processes and programs is essential in all organizations. Today we are digitizing and technologicalizing on many issues. Then we must have a partner for our digital system. Yeah, why not. If we can give ourselves that opportunity, let' s have them are technologies that can effortlessly perform repetitive and
boring tasks and we would be effective at everything that human beings do. In this way, workers can focus on aspects of their work that require emotional intelligence, reasoning, and human interaction. Main technologies that we have artificial intelligence, machine learning, which is the automatic presentation, the blog shine, that the chain of blocks, that is in order to generate a centralized registration technology and
that the complince can use it to define briefly the normative compliance. That is, there are very particular special characteristics. It is recognized for safety and traceability. With a blog shange we can follow all the process we have. If someone wants to alter it or alter it we will detect it, then this is a tool that can greatly support normative compliance. Security, as you mentioned,
transparency traceability, because all participants can record transactions and their immutability. The record obtains a timestamp validated by several monodes that does not allow to modify,
alter or have a later change. Management gives us the ability to organize prevention plans to get or resolve and avoid in the direction or administration of a company, the supervision and surveillance or direction by the one who intervenes control examination by observation to make a check gives us evidence, because it gives clear and manifest certainty that there can be no doubt about the subject And something important of a
teacher that even first God will be with us in the diploma. It' s the compliment, isn' t it for who you need it for? Is that who you want it for? We may need it, but if senior management is not convinced and does not accept compliance, we will not have it. On the other hand, senior management wants it, even if it doesn' t need it. Fulfillment is going to be for them. Thank you very much. Let me stop sharing and start seeing your questions that I
stayed. I apologize. Our random answer has already been given to him that if he has legal responsibility, he has a Guzman accountant, assuming that our company is located in a highly corrupt country or country where absolutely nothing moves without the delivery of dadivas or bites. It is almost impossible to ask one of my SMEs to integrate into culture compliance under the threat of not being able to operate how you can convince partners to enter compliance if we run very high risks
of truncating their mission and their perfect vision against it. Let me close and my accountant question we know each other. I think we do, we really do. Let me stop sharing for the same and see if I can see them all. This is very interesting the question that the Accountant Guzmán asks us. Fortunately, these are things that don' t happen in our country. They do not occur here, I say, in Europe, but here, in our country, we do not have such situations. It' s not
serious. It is difficult and more one my SME, even you mention SMEs. I' m going to the MiPyMes just to open it up. It ' s not that look or it needs. You missed the seal of not staying from the I don' t know when so you can start, but it' ll take you a long time. But if you like it, then yes, it' s hard for us to get out of that situation, but we have to work on it or against it. Yes, it sounds very illusory. Yeah, but it' s also inside our head.
I say if I' m going to open a company, we know the times and processes, because we stick to them if we want to open it first, because we ourselves are promoting that situation. This one' s gonna cost you work. This is how we have to do it and more so if we are creating a company, because I believe that from the beginning we do not do the process as it is. Fortunately, we already have the means to complain about these situations. Then let' s use not a taste
my dear Robert, a pleasure to greet you accountant. I think this part, though, if I had a chat here to see, let me see because if not, if you don' t help me lupitas, if you see that I miss any, you see that already at my age I forget things and teresa that we have just arrived. They congratulate you on the presentation and ask us what in your opinion, which SMEs in their culture, of what is the culture of completion and if you lack, soria or supports.
Okay, now, we get to that one. That dim comes fundamental in that code tells us the master tera whether it is correct material or could share the presentation. If this one came up to me. Thank you very much. You do. Indeed, it is only that we are up to date on tax matters. It does not issue a full judgment of compliance. Thank you very much from the Clamps. What is your view of SMEs in their compliance culture? There' s no counseling or chickens to look at. Fortunately,
and here I' m going to be commercial for everyone. What micro, small and small micro, small and medium- sized enterprises can do, forgive companies, approach cameras as with Kanako, if they are from the tertiary sector, if they are from the primary, secondary sector, because those that they are entitled to support themselves and to see what others are doing and to take those issues as a benefit. I think so do we, and I
' m going to talk here as many as advisors. And I am going to allow myself to take the example of the accountant, because I know that he is also dedicated to giving those advices and many external accountants do it or the legal areas, because we have to generate that culture ourselves, within the organizations, if they are giving us the confidence to be advisors to those organizations. From the very beginning, let us address the issue of compliance, the
issue of ethics. It is easier for us to work well with ethics to start correcting details that are being traced to us for issues that we do not do, that we do not do around here, I think others with perfect thanks. I don' t know if you have any other comments or situations you might want. I say I know it was in forty minutes to talk about compliance. It is short time, but we really invite you to those who have not yet made the decision of colleagues in the diploma that you will
perform with Kanako cold Lock College Top Complins and other instances. Believe me, you won' t regret it. It' s an interesting subject. They have imposing very high standards. I' m told Doctor Maximus could carry something on the subject of completion. Please go ahead, of course, well, we leave you at your request, at the request of those present, we open this the microphone of our panelists. Go ahead, Doctor Maximus. Thank you, then, as in parliaments for personal allusions. Well, first of
all, congratulate the master, Dr Castillejo. Splendid talk, very didactic. I see how well the people who take this course are going to do, because well, here with you it says in forty minutes, because it gave us a taste, a very good taste, very rich, because there it will be a banquet in all safety. This one, in addition to really congratulating you very sincerely and in the broadest way, is in the question of customs law which you, with great honorability and impeccable ethics, say good.
I don' t know the customs law. It would be good if to finish that training you have this one to give you a little reading. There is, if there is already a principle of complyes, of course, in the article and in the figure of customs agencies. The reform of two thousand eighteen, which creates this figure of a legal person, as you rightly said, not a moral person, as our civil code establishes. Without a legal
person establishes one for customs agencies. The legal person has to be a civil society and then, of course, it has to have a code of ethics there and, of course, it also has to have a compliance management system.
Then, answering a question, I think someone asked it. It is already in the customs law Article one hundred and sixty- seven of the n all the regulation and regulation on this new figure that, starting from, as I said a moment ago, from two thousand and eighteen, is in our law very not much used, it must be said also within the system, but that every day it acquires greater acceptance and presence within the customs agents.
I reiterate, Master Don Juan Castillejo, it is my extraordinary congratulations and I hope it is not the last time, but one of many that you will enlighten us with your knowledge. It will be an honor for me, a pleasure. Doctor. Thank you very much for your words and believe me that yes since we are immersed in this environment, as you saw it. I ' m not a lawyer, but I' m perfect with lawyers, so I do comment and allow myself in good shape. Let' s say brag.
I' m already studying my master' s degree in regulatory compliance. Precisely to be suitable for these topics Master Salazar tells us. It is difficult for MiPyMes to enter a compliance system, but it is necessary to try to do so because of the costs, as is well known, are high. That' s right, Master Sarazan, and I mentioned it at first. I mean, I' m not against isos. Uh, I mean, I' m not against make, but reason is designed for big companies.
We will talk about medium to large companies and neglect the MiPyMes in that sense and with all pleasure, because you will find organizations like can be TOP with Playans, as we also have it within the Compliance Committee and fight with Kanaco Servitour, who well tends to chair Dr David Merino and his server Sori,
the Secretary the issues of corporate integration. It is precisely the United Nations, through the PENUT, of the United Nations Programme for Business Development, that has MiPyMes programmes and has worked and I feel a raus that I am also certified on this subject, precisely to talk about the integrity of my SMEs and, as they said, this is the simple application of the manuals that have to
be kept within an organization to make them work. Already with the growing of the organizations, first of all with their development, that go from micro to small, medium- sized to medium- sized, that we hope could always be so. But, unfortunate, ninety- five percent of our companies are still micro and small. This one may be adopted or known. That regulation is very good, yes, it is certifiable, yes, as I mention
it, it is costly. I do not deny it, I do not deny it very well, yes, but we see even the schemes of enterprises fulfilled. It' s not all going there, it' s not exactly what it' s going to be. Well, and this engineer up ahead is going to be rubit your congratulations. Juan is a very interesting topic, very important for everyone who is here. I think that many of these early childhood education comes from the ethics that we have to have ethics and speak out
about the situation of compliyas. Unfortunately, there are many problems in the area that we handle externally, as customs there are still many problems. But if I do, one of the things I' ve told people all my life is to complain, don' t pay. Watch out if you' re okay, complain, leave the complaint and pay and don' t pay. But, unfortunately, many times you hear I' ve been detained for fifteen days and I' m being asked. And I' m fine, well, if you don' t pay, they' re gonna have more time
and everything, and it' s a very strong problem. I still think we still need a lot of children' s education, a lot of taking all this and the birthday is growing, it' s growing and it' s taking a very strong form in Mexico. We must therefore start and continue on the issue of compliance. We' re going to meet and we' re not going to the question of giving the dad and he' s going to give the gift or all that' s hard, but I think we ' re going to get there eventually. Now you have to make one a
top- notch country. Thank you, congratulations, very interesting, your talk and yes, I say those sanctions that indicate there the question that there is in the United States, that comes to us, because it is very difficult not and we saw it here with Ibedrola or we live with some other pharmaceuticals
that have put money in the government to sell all their products. That' s what we have to avoid and that' s what we have to be very aware of everyone and a compliance officer can work a lot and can do a lot of good for the country. Thank you, congratulations. We' re against it, Engineer, Thank you, Thank you, Engineer. Vistale we open the microphone also forward. Thank you very much, Vita, congratulations. This master almost arrived is always a healthy taste. The ultimate doctor,
my friend Enrique. Thank you very much, so notice that to me, I kind of have the perception that the private sector, we are taking compliance seriously, but we don' t have the other counterpart and I think they are being very bad, very bad, and we have to say yes, the official sector is getting worse every day for any management. They make you
the suggestion or the late question. Yes, and since I am a person that I do not like I have never given a single fifth in the incorporations, because I manage incorporated schools, because I have preferred to wait for the other government because in this semi own or they wanted to do it to enter
with the with with the entrance, not to face it. So this circumstance seems very good to me that we, as a private initiative to which we dedicate ourselves, because I presume that of the hundred percent of those who attend telese Maga, yes, a percentage we are in private life or a high percentage. I hope that in the government sector for the next administration they will take this compliance seriously in all areas where they have their responsibility. It'
s how much and how much congratulations. Thank you, Lupita, thank you very much, thank you very much. He also gives them the Doctor' s highest congratulations. And well, then, at five o' clock in the afternoon, he allowed me here in the peaceful to hand over the diploma
to master Juan Fernando. Let' s do a trick and if we are granted the present recognition to the graduate Juan Fernando Castille José Chandy for bartering in the virtual conversation with the subject complince for my company on the 8th of November of two thousand twenty- three and signed by our President, Dr. Octavius. The tower and teacher Daniela Martinez. We' ve reached the end of today' s barter. Thank you so much for joining us. This was
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