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© Grant Thornton - All rights reserved. “Grant Thornton” refers to the brand under which the Grant Thornton member firms in Colombia provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. The Member firms in Colombia are member of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.