MAT Audit and Professional Services - Management and Accountancy Training Ltd is a correspondent to the RSM network. The RSMnetwork is a network of independent accounting and advisory firms each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. Correspondent firms are not themselves members of the RSM network but, as a correspondent agree to provide services and advice to clients of members of the RSM network in locations where the RSM network does not have any member firm representation. As a correspondent firm, MAT Audit and Professional Services - Management and Accountancy Training Ltd is expected to meet all legal and regulatory standards of an independent accounting and advisory firm in Myanmar and to conduct its audit and accountancy practice in accordance with, at a minimum, the International Standards on Auditing and the International Standards on Quality Control and to comply with the IFAC Code of Ethics for professional accountants."