SMS Latinoamerica has added Costa Rican firm
Umaña & Asociados to the network.

Umaña & Asociados specialises in
accounting, audit, tax planning and consulting services. The firm
is based in San Jose and has five partners.

In the latest International Accounting
Bulletin Latin America survey SMS Latinoamerica was ranked as
the 8th largest network in the region with reported
revenue of $53.7 million in the year to 31 December 2010.