2014-2015 member directory

2014-2015 MEMBER DIRECTORY

An Association of Independent Accounting Firms

2014-2015 MEMBER DIRECTORY

This directory contains contact information for the principal office locations of our member firms. For a complete listing of PrimeGlobal member firm locations and contact information, please visit our online directory at http://primeglobal.net/search-directory.

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ABOUT PRIMEGLOBAL PrimeGlobal is one of the Top 5 largest associations of independent accounting firms in the world*, comprised of over 300 highly successful independent public accounting firms in 90 countries. Formed from a merger in 2011, PrimeGlobal provides its independent member firms with tools and resources to help them furnish superior accounting, auditing, tax and management services to clients around the globe. PrimeGlobal members are typically full service, regional, public accounting and management consulting firms. These firms provide traditional accounting and auditing, tax services, and specialized services such as privatization support, fiscal management, forensic accounting, litigation, strategic planning, business valuation, IT consulting, system planning, and more. As the international association serving these firms, PrimeGlobal’s purpose is to be a source for ideas, without dictating firm work practices. We give our members access to global expertise, including the brightest minds in practice development and management, without telling them who their clients can be, and without the legal liability of membership in a global network. Services to members include: Benchmarking: Best practices surveys, forums, and roundtables provide access to data and techniques that help improve operations. Education: Conferences, meetings, and task forces provide CPE on subjects of value to member firms. Exchange of Ideas: If a member needs help, there is another independent member firm glad to help them – no matter the subject area or international jurisdiction. Through PrimeGlobal, independent member firms offer the strength and capabilities of a large, worldwide organization with technical depth and geographic reach impossible for a local firm alone.

*Based on comparative data from International Accounting Bulletin Associations & Networks Survey, 2014.

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TABLE OF CONTENTS PRIMEGLOBAL REGIONAL OFFICES..................10 MEMBER FIRM DIRECTORY.............................12 ARGENTINA........................................................12 Buenos Aires..................................................12 ARUBA................................................................12 Oranjestad.....................................................12 AUSTRALIA.........................................................13 Adelaide.........................................................15 Erina..............................................................13 Gladstone.......................................................14 Ipswich..........................................................15 Melbourne......................................................16 South East Melbourne.....................................17 Sydney...........................................................13 West Perth.....................................................17 AUSTRIA.............................................................18 Baden............................................................18 Vienna............................................................18 BANGLADESH.....................................................20 Dhaka............................................................20 BELGIUM............................................................20 Brussels.........................................................20 Hamme..........................................................21 BELIZE...............................................................21 Belize City......................................................21 BOLIVIA.............................................................22 La Paz............................................................22 BRAZIL...............................................................22 Rio de Janeiro.................................................22 São Paulo.......................................................22 BULGARIA..........................................................23 Sofia..............................................................23 CANADA.............................................................24 Montreal.........................................................25 Toronto..........................................................24 Vancouver......................................................24 CHILE.................................................................25 Santiago.........................................................25 CHINA (PEOPLE’S REPUBLIC OF CHINA)...............26 Beijing............................................................26 Jiangsu...........................................................26 Hong Kong.....................................................52 Shanghai........................................................27 COLUMBIA..........................................................27 Bogotá...........................................................27 COSTA RICA........................................................27 San José.........................................................27 CROATIA.............................................................28 Karlovac.........................................................28 Zagreb...........................................................28 3

CYPRUS..............................................................29 Larnaca..........................................................29 Limassol.........................................................29 Nicosia...........................................................30 CZECH REPUBLIC................................................30 Prague...........................................................30 DENMARK...........................................................31 Copenhagen...................................................31 DOMINICA..........................................................32 Roseau...........................................................32 DOMINICAN REPUBLIC........................................32 Santo Domingo...............................................32 ECUADOR...........................................................33 Cuenca...........................................................33 Guayaquil.......................................................33 Quito..............................................................33 EGYPT................................................................34 Cairo..............................................................34 EL SALVADOR......................................................35 Antiguo Cuscatlán...........................................35 FINLAND.............................................................35 Kotka.............................................................35 FRANCE..............................................................36 Angers...........................................................36 Auray.............................................................36 Bordeaux........................................................36 Brest..............................................................37 Colmar...........................................................37 Laval..............................................................37 Lourdes..........................................................38 Lyon...............................................................38 Morlaix...........................................................39 Paris...............................................................39 Saint-Brieuc....................................................40 Schiltigheim-Strasbourg...................................41 Soissons.........................................................41 Toulouse........................................................42 GERMANY...........................................................42 Aachen...........................................................42 Bremen/Oyten................................................43 Chemnitz........................................................43 Cologne..........................................................43 Crailsheim......................................................44 Ditzenbach.....................................................44 Ditzingen........................................................45 Dresden.........................................................45 Düren.............................................................45 Düsseldorf......................................................46 Frankfurt........................................................46 Hamburg........................................................47 Kehl...............................................................47 Kulmbach.......................................................48 Leipzig ..........................................................48 Mannheim......................................................49 Munich...........................................................49 Osnabrück......................................................50 4

Porta Westfalica..............................................50 Rosenheim.....................................................51 GIBRALTAR.........................................................51 GREECE..............................................................51 Athens...........................................................51 GUATEMALA........................................................52 Guatemala City...............................................52 HONDURAS.........................................................52 Tegucigalpa....................................................52 HONG KONG.......................................................52 HUNGARY...........................................................53 Budapest........................................................53 INDIA.................................................................54 Ahmedabad....................................................54 Bangalore.......................................................54 Chennai..........................................................55 Gurgaon.........................................................55 Mumbai..........................................................56 New Delhi.......................................................56 IRELAND.............................................................57 Dublin............................................................57 ISRAEL...............................................................58 Jerusalem.......................................................58 ITALY..................................................................58 Bologna..........................................................58 Genova..........................................................59 Milan..............................................................59 Pordenone......................................................61 Rimini.............................................................61 Turin..............................................................61 Udine.............................................................62 Verona...........................................................62 JAPAN.................................................................62 Nagoya...........................................................62 Tokyo.............................................................63 JERSEY...............................................................63 St. Helier........................................................63 KENYA................................................................64 Nairobi...........................................................64 KUWAIT..............................................................64 Kuwait City.....................................................64 LATVIA...............................................................65 Riga...............................................................65 LEBANON............................................................65 Beirut.............................................................65 LIECHTENSTEIN..................................................66 Vaduz.............................................................66 LUXEMBOURG.....................................................66 Luxembourg...................................................66 MALAYSIA...........................................................67 Kuala Lumpur.................................................67 MALTA................................................................68 Birkirkara........................................................68 Naxxar...........................................................68 MAURITIUS.........................................................69 Ebene (Cybercity)...........................................69 5

Rose Hill.........................................................69 MEXICO..............................................................69 Juarez............................................................69 Mexico City.....................................................70 Monterrey.......................................................71 Tijuana...........................................................71 MOROCCO..........................................................71 Casablanca.....................................................71 MOZAMBIQUE.....................................................72 Maputo...........................................................72 NETHERLANDS....................................................72 Amersfoort.....................................................72 Amsterdam.....................................................73 Baarn.............................................................73 Barendrecht (Rotterdam).................................74 Eindhoven......................................................74 Nieuwegein (Utrecht)......................................75 NEW ZEALAND....................................................75 Auckland........................................................75 NIGERIA.............................................................76 Abuja.............................................................76 Lagos.............................................................76 NORWAY.............................................................77 Lillestrøm.......................................................77 Oslo...............................................................77 PAKISTAN...........................................................78 Islamabad......................................................78 Lahore...........................................................78 PALESTINIAN TERRITORY...................................79 Ramallah........................................................79 PANAMA.............................................................79 Panama City...................................................79 PARAGUAY..........................................................80 Asunción........................................................80 PERU..................................................................80 Arequipa........................................................80 Lima...............................................................80 PHILIPPINES.......................................................81 Makati City (Metro Manilla)..............................81 POLAND.............................................................81 Bielsko-Biala...................................................81 Warsaw..........................................................82 Wroclaw.........................................................82 PORTUGAL..........................................................82 Lisbon............................................................82 Porto..............................................................83 PUERTO RICO.....................................................84 Carolina..........................................................84 QATAR................................................................84 Doha..............................................................84 ROMANIA............................................................85 Bucharest.......................................................85 RUSSIA...............................................................85 Moscow..........................................................85 Saint Petersburg.............................................86 SAUDIA ARABIA..................................................86 6

Jeddah...........................................................86 SENEGAL............................................................87 Dakar.............................................................87 SINGAPORE........................................................87 SLOVENIA...........................................................88 Ljubljana........................................................88 SOUTH AFRICA...................................................88 Cape Town.....................................................88 Durban...........................................................89 SOUTH KOREA....................................................89 Seoul.............................................................89 SPAIN.................................................................90 Barcelona.......................................................90 Madrid............................................................91 Málaga...........................................................91 Pamplona / Cizur Menor (Navarra)....................91 Sevilla............................................................92 SWEDEN.............................................................92 Stockholm......................................................93 SWITZERLAND....................................................93 Fribourg.........................................................93 Geneva...........................................................93 Martigny.........................................................93 Zurich............................................................94 TAIWAN..............................................................95 T’ai Chung City...............................................95 Taipei City......................................................95 THAILAND..........................................................96 Bangkok.........................................................96 TUNISIA.............................................................96 Sfax...............................................................96 Tunis..............................................................97 TURKEY..............................................................98 Istanbul..........................................................98 UGANDA........................................................... 100 Kampala....................................................... 100 UKRAINE.......................................................... 100 Kiev.............................................................100 UNITED ARAB EMIRATES................................... 101 Dubai........................................................... 101 UNITED KINGDOM............................................ 102 Aberdeen..................................................... 102 Birmingham.................................................. 102 Dudley (West Midlands)................................. 103 Esher........................................................... 103 Exeter / Plymouth......................................... 103 Glasgow....................................................... 104 London......................................................... 104 Manchester................................................... 105 Tunbridge Wells (Kent).................................. 105 UNITED STATES OF AMERICA............................ 106 URUGUAY.......................................................... 125 Montevideo................................................... 125 VENEZUELA...................................................... 126 Caracas........................................................ 126 VIETNAM.......................................................... 127 7

Da Nang....................................................... 127

UNITED STATES OF AMERICA........................106 ALABAMA.......................................................... 106 Enterprise..................................................... 106 ARIZONA.......................................................... 106 Scottsdale / Phoenix..................................... 106 CALIFORNIA..................................................... 107 Los Angeles.................................................. 107 Newport Beach............................................. 107 Pasadena..................................................... 107 San Francisco............................................... 108 San Jose....................................................... 108 COLORADO....................................................... 108 Denver......................................................... 108 CONNECTICUT.................................................. 109 Hartford....................................................... 109 DELAWARE....................................................... 109 Wilmington................................................... 109 DISTRICT OF COLUMBIA................................... 110 Washington DC............................................. 110 FLORIDA........................................................... 110 Melbourne.................................................... 110 Miami........................................................... 111 West Palm Beach.......................................... 112 GEORGIA.......................................................... 112 Atlanta......................................................... 112 ILLINOIS........................................................... 112 Chicago........................................................ 112 INDIANA........................................................... 114 Indianapolis.................................................. 114 LOUISIANA....................................................... 114 New Orleans................................................. 114 MASSACHUSETTS............................................. 114 Boston......................................................... 114 MINNESOTA...................................................... 115 Minneapolis.................................................. 115 Rochester..................................................... 115 MISSOURI......................................................... 116 St. Louis....................................................... 116 NEW JERSEY..................................................... 116 Somerset...................................................... 116 NEW YORK........................................................ 117 Ithaca.......................................................... 117 New York City............................................... 117 Rochester..................................................... 118 Syracuse...................................................... 118 OHIO................................................................ 119 Akron........................................................... 119 Cincinnati..................................................... 119 Cleveland..................................................... 119 Columbus..................................................... 120 PENNSYLVANIA................................................. 120 Harrisburg.................................................... 120 Philadelphia.................................................. 121 8

Pittsburgh.................................................... 122 RHODE ISLAND................................................. 122 Providence................................................... 122 SOUTH CAROLINA............................................. 122 Columbia...................................................... 122 TEXAS.............................................................. 123 Dallas........................................................... 123 Houston....................................................... 123 UTAH................................................................ 124 Salt Lake City................................................ 124 WASHINGTON................................................... 124 Seattle......................................................... 124 WISCONSIN...................................................... 125 Green Bay.................................................... 125

ALPHABETICAL LISTING OF FIRMS................ 128

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PRIMEGLOBAL REGIONAL OFFICES WORLD HEADQUARTERS

3235 Satellite Blvd., Bldg. 400 Ste. 300 Duluth, GA 30096 USA T: (+) 1 678 417 7730 | F: (+) 1 678 999 3959 Kevin Mead President & CEO [email protected] Debra Helwig Marketing Director [email protected] Stacey Sanchez Global Events Director [email protected] Pedro Figueroa Standards & Compliance Manager [email protected] Sara Folk Technology & Support Manager [email protected]

ASIA PACIFIC & OCEANIA

190 Middle Road #17-05 Fortune Centre Singapore 188979 T: (+) 65 6338 3922 | F: (+) 65 6336 1652 Kevin Mead Chief Regional Officer [email protected]

EUROPE, MIDDLE EAST & AFRICA (EMEA) 130 Wood Street London EC2V 6DL United Kingdom T: (+) 49 2254 8053898 | F: (+) 49 2254 8053896 Lydie Jubin Chief Regional Officer [email protected] Norbert Schmitz Chief Membership Officer [email protected] 10

Céline Lai Events & Membership Assistant [email protected] Jens Chr. Aarup Events Consultant [email protected]

LATIN AMERICA & CARIBBEAN

Calle Adolfo de la Huerta No. 437 Sur Col. El Colegio Juarez, CHH 32340 Mexico T: (+) 52 656 616 8205, (+) 52 656 207 3260 Artemio Ibarra Chief Regional Officer [email protected] Susana Silva Assistant [email protected]

NORTH AMERICA

3235 Satellite Blvd., Bldg. 400 Ste. 300 Duluth, GA 30096 USA T: (+) 1 678 417 7730 | F: (+) 1 678 999 3959 Michelle Arnold Chief Regional Officer [email protected] Anne Hampson Chief Financial Officer [email protected] Kathy Sautters Communications Director [email protected] Donna Munday Member Services Manager [email protected] Cole Jacobs Accounting Support Specialist [email protected]

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ARGENTINA Buenos Aires SCHINCA, RABBORDI Y ASOCIADOS Bartolome Mitre 226, 6th Floor Buenos Aires C1036AD Argentina Phone: +54 11 4331 1011 Fax: +54 11 4331 1220 Email: [email protected] Web: www.srya.com.ar

Eduardo Rabbordi [email protected]

WAINSTEIN, DEL CASTILLO, PARDO DE RETES Y ASOCIADOS Cerrito 1136, 2do Piso Frente C1010AAX Buenos Aires Argentina Phone: +54 11 4813 1228 Fax: +54 11 4813 1228 Email: [email protected] Web: www.delcastillo-retes.com.ar

Daniel del Castillo [email protected]

ARUBA Oranjestad HCC HENRIQUEZCROES&CO. Vondellaan 19 P.O. Box 518 Oranjestad AW Aruba Phone: +297 582 3545 Fax: +297 583 5008 Email: [email protected] Web: hccnv.com

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(Additional offices in Philipsburg, St. Maarten, and Willemstad, Curaçao) Norman Henriquez [email protected]

AUSTRALIA NEW SOUTH WALES Erina FORTUNITY Erina Business Park 155 The Entrance Road Erina NSW 2250 Australia Mailing Address:

PO Box 3622 Erina NSW 2250 Australia

Phone: +61 2 4304 8888 Fax: +61 2 4304 8800 Email: [email protected] Web: www.fortunity.com.au

Timothy Davidson [email protected]

Sydney ECONOMOS PTY LTD CHARTERED ACCOUNTANTS The Galeries, Podium Level 1 500 George Street Sydney NSW 2000 Australia Mailing Address:

PO Box Q285 QVB Post Office Sydney NSW 1230 Australia Phone: +61 2 9266 2200 Fax: +61 2 9261 2271 Email: [email protected] Web: www.economos.com.au http://primeglobal.net/search-directory

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George Shahinian [email protected]

SOTHERTONS Level 24, Westfield Tower 2 101 Grafton Street, Bondi Junction Sydney NSW 2022 Australia Mailing Address:

PO Box 102 Bondi Junction NSW 1355 Australia Phone: +61 2 9389 7777 Fax: +61 2 9387 4995 Email: [email protected] Web: www.sothertons.com.au

Robert A. Rochlin [email protected]

QUEENSLAND Gladstone SOTHERTONS 1st Floor, 100 Goondoon Street P.O. Box 5066 Gladstone QLD 4680 Australia Phone: +61 7 4972 1300 Fax: +61 7 4972 4386 Email: [email protected] Web: www.sothertonsgladstone.com.au

Steve Marsten [email protected] Tina Zawila [email protected]

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Ipswich HARDING MARTIN 221 Brisbane Street Ipswich QLD 4305 Australia Mailing Address:

PO Box 763 Ipswich QLD 4305 Australia Phone: +61 7 3812 2233 Fax: +61 7 3812 2386 Email: [email protected] Web: www.hardingmartin.com.au

David Martin [email protected]

SOUTH AUSTRALIA Adelaide SOTHERTONS 42 Hurtle Square Adelaide SA 5000 Australia Mailing Address:

GPO Box 2193 Adelaide SA 5001 Australia Phone: +61 8 8223 7311 Fax: +61 8 8223 7488 Email: [email protected] Web: www.sothertonsadelaide.com.au

Alex Reade [email protected]

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VICTORIA Melbourne C.W. STIRLING & CO. CHARTERED ACCOUNTANTS Level 13, 10-16 Queen Street Melbourne VIC 3000 Australia Mailing Address:

GPO Box 4498 Melbourne VIC 3001 Australia Phone: +61 3 8613 8100 Fax: +61 3 9629 8097 Email: [email protected] Web: www.cwstirling.com.au

John Phillips [email protected] Vikram Jain [email protected]

SOTHERTONS Level 6 468 St Kilda Road Melbourne VIC 3004 Australia Phone: +61 3 9820 6400 Fax: +61 3 9820 6499 Email: [email protected] Web: www.sothertons.com.au

David Lissauer [email protected]

WEBB MARTIN CONSULTING PTY LTD Level 5 189 Flinders Lane Melbourne VIC 3000 Australia Phone: +61 3 8662 3200 Fax: +61 3 8662 3232 Email: [email protected] Web: www.webbmartinconsulting.com.au

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Rob Power [email protected]

South East Melbourne ASTON RYAN MALCOLM 14 Garden Boulevard Dingley VIC 3172 Australia Phone: +61 3 9551 2822 Fax: +61 3 9551 7995 Email: [email protected] Web: www.astonryan.com.au

Greg Cusack [email protected]

WESTERN AUSTRALIA West Perth SOTHERTONS PERTH Level 2 35 Havelock Street West Perth WA 6005 Australia Phone: +61 8 9322 6280 Fax: +61 8 9322 5564 Email: [email protected] Web: www.sothertons.com.au

Matthew S. Peacock [email protected]

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AUSTRIA Baden LEHNER & PARTNER WIRTSCHAFTSPRÜFUNGS- UND STEUERBERATUNGSGESELLSCHAFT MBH Wiener Strasse 89 2500 Baden Austria Phone: +43 2252 43335 Fax: +43 2252 42919 Email: [email protected] Web: www.lehner.org

(Additional office in Vienna) Bernhard Lehner [email protected]

Vienna COMMENDATIO WIRTSCHAFTSTREUHAND GMBH Hermanngasse 21/10 1070 Vienna Austria Phone: +43 1 523 17 25 Fax: +43 1 523 17 25 99 Email: [email protected] Web: www.commendatio.at

Anton Nestraschil-Scheidl [email protected]

HALPERN & PRINZ WP UND STB GESMBH Wasagasse 4 1090 Vienna Austria Phone: +43 1 317 66 91 Fax: +43 1 317 66 91 20 Email: [email protected] Web: www.halpern-prinz.at

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Johannes Mörz [email protected] Ernst Schmidt [email protected]

INTERCOMPUTE RABL & PARTNER KG STEUERBERATUNGSGESELLSCHAFT Halbgasse 3-5 1070 Vienna Austria Phone: +43 1 521 40 0 Fax: +43 1 521 40 73 Email: [email protected] Web: www.intercompute.at

(Additional office in 1170 Vienna) Josef Rabl [email protected]

INTEREXPERT TREUHAND STEUERBERATUNGSGESELLSCHAFT M.B.H. & CO. OG Gierstergasse 6 1120 Vienna Austria Phone: +43 1 81106 0 Fax: +43 1 81106 18 Email: [email protected] Web: www.interexpert.com

Peter Hammerschmidt [email protected]

JUNGMEIER STEUERBERATUNG GMBH Schönbrunnerstrasse 253/14 1120 Vienna Austria Phone: +43 1 815 44 34 Fax: +43 1 815 44 34 20 Email: [email protected] Web: www.jungmeier.at

(Additional office in Gross-Gerungs)

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Helga Jungmeier [email protected]

“ÖBUG” DR NIKOLAUS WIRTSCHAFTSTREUHAND KG STEUERBERATUNGSGESELLSCHAFT St. Veit-Gasse 8 1130 Vienna Austria Phone: +43 1 877 06 31 Fax: +43 1 877 06 31 90 Email: [email protected]

Wolfgang Nikolaus [email protected]

BANGLADESH Dhaka MASIH MUHITH HAQUE & CO. Level – 13, UTC Building 8, Panthopoth Dhaka – 1215 Bangladesh Phone: +8802 9144357 / 9130675 Fax: +8802 8119252 Email: [email protected] Web: www.masihmuhith.com

(Additional office in Sylhet) Masih Malik Chowdhury [email protected]

BELGIUM Brussels DRT & PARTNERS Romeinsesteenweg 1022 1780 Wemmel (Brussels) Belgium 20

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Phone: +32 2 456 89 10 Fax: +32 2 456 89 11 Email: [email protected] Web: www.drtpartners.com

(Additional office in Aarschot) Willy Timmermans [email protected]

Hamme ALASKA Zwaarveld 41 D 9220 Hamme Belgium Phone: +32 52 47 82 41 Fax: +32 52 48 08 05 Email: [email protected] Web: www.alaska-group.eu

(Additional offices in Antwerpen, Brugge, Brussels, Gent, Hasselt, Ieper, and Kortrijk) Johan Lemmens [email protected]

BELIZE Belize City COYE & ASSOCIATES Cor 13th and F Streets Belize City CA Belize Phone: +501 223 1501 Fax: +501 223 2627 Email: [email protected]

Warren Coye [email protected]

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BOLIVIA La Paz HMS - ASSURANCE GROUP S.R.L. Av. Arce N° 2177 Hotel Radisson, Torre Ejecutiva Piso 5 Oficinas 503, 505, 507 y 509 La Paz Bolivia Phone: +591 2 2442424 Mobile: +591 72001911 Fax: +591 2 2442424 Email: [email protected] Web: www.hmsassurancegroup.com

Hugo Montaño Salazar [email protected]

BRAZIL Rio de Janeiro LMPG AUDITORES E CONSULTORES Rua Mexico, 11 – 13° andar – Centro 20031-144 Rio de Janeiro - RJ Brazil Phone: +55 21 2524 0345 Fax: +55 21 2263 1752 Email: [email protected] Web: www.lmpg.srv.br

(Additional office in Campos dos Goytacazes) Eduardo Lyra [email protected]

São Paulo MSSANTINI CONSULTING Av. Jamaris, 100, sala 801 - Moema São Paulo 04078-000 Brazil

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Phone: +55 11 3757 3527 Fax: +55 11 3757 3527 Email: [email protected] Web: www.mssantini.com

(Additional offices in Campinas and Porto Alegre, Brazil; Miami, FL, USA) Marcelo de Sotomaior Santini [email protected]

TWS AUDITORES E CONSULTORES Vila Mariana Rua Topázio, 947 São Paulo - SP Brazil Phone: +55 11 5082 1688 / +55 11 5081 5488 Email: [email protected] Web: www.twsauditores.com.br

Milton Miranda Rodrigues [email protected]

BULGARIA Sofia ATA CONSULT LTD. Blvd. Bulgaria 81, 2nd Floor, Office 5 Sofia 1404 Bulgaria Phone: +359 2 958 92 76 / 858 05 65 / 859 20 29 Fax: +359 2 958 47 36 Email: [email protected] Web: www.ataconsult.com

Radosveta Vesselinova [email protected]

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CANADA BRITISH COLUMBIA Vancouver MANNING ELLIOTT LLP 11th Floor 1050 West Pender Street Vancouver, British Columbia V6E 3S7 Canada Phone: +1 604 714 3600 Fax: +1 604 714 3669 Email: [email protected] Web: www.manningelliott.com

(Additional office in Abbotsford, BC) Blair East [email protected]

ONTARIO Toronto CLARKE HENNING LLP 10 Bay Street, Suite 801 Toronto, Ontario M5J 2R8 Canada Phone: +1 416 364 4421 Fax: +1 416 367 8032 Email: [email protected] Web: www.clarkehenning.com

Vinay Raja [email protected]

SHIMMERMAN PENN LLP 30 St. Clair Avenue West, Suite 400 Toronto, Ontario M4V 3A1 Canada Phone: +1 416 964 7200 Web: +1 416 964 2025 Email: [email protected] Web: www.spllp.com

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Elaine Pantel [email protected]

QUEBEC Montreal PSB BOISJOLI LLP

Partnership of Chartered Professional Accountants

3333 Graham Blvd., Suite 400 Montreal, Quebec H3R 3L5 Canada Phone: +1 514 341 5511 Fax: +1 514 342 0589 Email: [email protected] Web: www.psbboisjoli.ca

Marc Elman [email protected]

CHILE Santiago ALDUNATE & ASOCIADOS Roman Diaz #228, Oficina 502 Providencia Santiago Chile Phone: +56 2 22640700 Fax: +56 2 22640699 Email: [email protected]

Enrique Aldunate [email protected]

KENNEDY AUDITORES CONSULTORES LTDA. Villavicencio Nº 361, Oficina 116 8320129 Santiago Chile Phone: +56 2 2632 8845 Fax: +56 2 2632 9273 Email: [email protected] Web: www.kennedyac.cl

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Marcelo Cabezas [email protected]

CHINA

(PEOPLE’S REPUBLIC OF CHINA)

Beijing S.J. GRAND FINANCIAL AND TAX ADVISORY Suite 2304, e-Tower, 12 Guanghua Lu, Chaoyang District Beijing 100020 China Phone: +86 10 65078858 Fax: +86 10 65078858 Email: [email protected] Web: www.sjgrand.cn

(Additional offices in Shanghai and Shenzhen) Stephane Grand [email protected]

Hong Kong (see page 52) Jiangsu SUZHOU HUAMING UNITED CPAS 18F, Building A, Modern Plaza, 18 Weiye Road, Kunshan Jiangsu China Phone: +86 512 5755 3988 Fax: +86 512 5759 3538 Email: [email protected] Web: www.szhmcpa.com

Huaming Lu [email protected]

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Shanghai SHANGHAI LINFANG CERTIFIED PUBLIC ACCOUNTANTS CO., LTD. 15F Hechuang Building, No. 450 Caoyang Road Shanghai 200063 China Phone: +86 21 6095 2899 Fax: +86 21 6095 2833 Email: [email protected] Web: www.linfang.com

Yifeng (Frank) Fang [email protected]

COLOMBIA Bogotá ASTAF SAS Carrera 13 No. 97 - 76. Piso 6 Bogotá 11001 Colombia Phone: +57 1 256 6899 Email: [email protected] Web: www.astaf.com

(Additional office in Medellín) Andres Moreno [email protected]

COSTA RICA San José CONSULTORES FINANCIEROS JR & ASOCIADOS, S.A. Paseo Colon, de la Purdy Motor Toyota 375 metros al Norte San José Costa Rica

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Phone: +506 2256 6500 Fax: +506 2256 6500 Email: [email protected] Web: www.consultoresjr.com

Jose Alberto Rodriguez Rivera [email protected]

CROATIA Karlovac KARIN GROUP Trg Kralja Petra Svačića 47000 Karlovac Croatia Phone: +385 47 646 252 Fax: +385 47 646 001 Email: [email protected] Web: http://rkr.hr

(Additional offices in Nin and Zagreb) Damir Karin [email protected]

Zagreb INTEREXPERT - ZAGREB D.O.O. Trpimirova 9 10000 Zagreb Croatia Phone: +385 1 6181849 / 6181841 Fax: +385 1 4572476 Email: [email protected] Web: www.interexpert.hr

Zeljko Cupic [email protected]

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CYPRUS Larnaca KKP ACCOUNTANCY SERVICES LTD. 61 Lordou Vironos Str. Lumiel Building, 4th Floor Larnaca 6023 Cyprus Phone: +357 24 818300 Fax: +357 24 818779 Email: [email protected] Web: www.kkp.com.cy

Andreas Koutounas [email protected]

Limassol M.C. FANDEOS CO LTD 172, Archbishop Makarios III Avenue, Melford Tower 4th and 5th Floor 3027 Limassol Cyprus Phone: +357 25 024 500 Fax: +357 25 029 321 Email: [email protected] Web: www.fandeos.com

Marios Fandeos [email protected] Yiannis Styllas [email protected]

WCS WORLDWIDE CORPORATE SERVICES LTD 32, Kritis Street Papachristoforou Building, 4th Floor 3087 Limassol Cyprus Phone: +357 25 114 000 Fax: +357 25 114 001 Email: [email protected] Web: www.wcs.com.cy

George Papachristoforou [email protected] http://primeglobal.net/search-directory

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Nicosia C&N AUDITORS LTD Office 201, 10 Yianni Krandioti Street 1065 Nicosia Cyprus Phone: +357 22 460760 Fax: +357 22 767067 Email: [email protected] Web: www.cn-c.com

(Additional office in Limassol) Costas Constantinou [email protected]

PHOTIADES & PHOTIADES LTD. 7 Stasandrou Street, Eleniko Building 1st Floor, Office 101-103 P.O.BOX 26652 1646 Nicosia Cyprus Phone: +357 22 755555 Fax: +357 22 755554 Email: [email protected] Web: www.photiadescy.com

Christos A. Photiades [email protected]

CZECH REPUBLIC Prague CBR AUDIT UNION S.R.O. Washingtonva 1599/17 110 00 Prague Czech Republic Phone: +420 224 812 777 Fax: +420 224 812 650 Email: [email protected] Web: www.cu-consultants.com/

Harry A. Lauter [email protected] 30

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INTEREXPERT BOHEMIA SPOL S.R.O. Mikulandska 2 11000 Prague Czech Republic Phone: +420 224 933 658 / +420 224 933 518 Fax: +420 224 934 101 Email: [email protected] Web: www.interexpert.cz

Emil Busek [email protected] Karolina Neuvirtova [email protected]

DENMARK Copenhagen MARTINSEN Oster Alle 42,4 2100 Copenhagen Denmark Phone: +45 35 38 48 88 Fax: +45 35 38 48 28 Email: [email protected] Web: www.martinsen.dk

(Additional offices in Aarhus, Esbjerg, Grindsted, Kolding, Tørring, Vejen, and Vejle) Aage Brink Thomsen [email protected] Leif Tomasson [email protected]

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DOMINICA Roseau KPB CHARTERED ACCOUNTANTS P.O.Box 202 Pedro Investment Building, Independence Street Roseau Dominica Phone: +1 767 448 2511 Fax: +1 767 448 5201 Email: [email protected] Website: www.kpbcharteredaccountants.com

Orlando Allan Richards [email protected]

DOMINICAN REPUBLIC Santo Domingo MADERA SORIANO & ASOCIADOS CERTIFIED PUBLIC ACCOUNTANTS Ave. Ortega & Gasset 28, Suite 2B, Ensanche Naco 101010 Santo Domingo, R. D. Dominican Republic Phone: +1 809 566 2636 Fax: +1 809 368 0172 Email: [email protected] Web: www.maderasoriano.com

Patricia Madera [email protected]

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ECUADOR Cuenca SACOTO & ASOCIADOS C. LTDA. Símon Bolívar 16-78, Entre Miguel Vélez y Miguel Heredia Cuenca Ecuador Phone: +593 7 284 2835 Fax: +593 7 283 5415 Email: [email protected] Web: www.sacoto.ec

Paúl Sacoto Garcia [email protected]

Guayaquil CONSULTORES Y ASESORES FINANCIEROS FARFAN MEJIA FARMESIL CIA. LTDA. Av. Juan Tanca Marengo y Av. Joaquín Orrantia Edificio Executive Center, 5to. Piso Of. 508-509 Casilla Postal: 5374 Guayaquil Ecuador Phone: +593 4 2158140 Fax: +593 4 2158141 Email: [email protected] Web: www.farmesil.com

Adolfo Farfán Pacheco [email protected]

Quito NUÑEZ SERRANO Y ASOCIADOS CIA. LTDA. Av. Shirys N-36-120, Entre Suecia y Naciones Unidas Edificio Allure Park Piso 17 Quito Ecuador Phone: +593 332 4466 Email: [email protected] Web: www.nunezserrano-asociados.com

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Edgar Nuñez [email protected] Isabel Vaca [email protected]

EGYPT Cairo KHALED EL GHANNAM & CO. 1, El Obour Buildings Salah Salem Road - Heliopolis Cairo Egypt Phone: +20 2 22632626 / +20 2 22628577 Fax: +20 2 22619913 Email: [email protected] Web: www.keg-co.com

Khaled El Ghannam [email protected]

NABIL JOSEPH ABDEL MESSIH & CO. 10, 26th July Street - Down Town Cairo Egypt

Phone: +20 1 222118365 / +20 1 223127091 Fax: +20 1 223910623 Email: [email protected]

Adel Abdel Messih [email protected] Karim Abdel Messih [email protected] Nabil Joseph Abdel Messih [email protected] / [email protected]

WADID RIZKALLA & CO. 2/4 Anwar El Mofty - Nasr City 11371 Cairo Egypt

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Phone: +202 24034024 / 24048332 Fax: +202 22614054 Email: [email protected] Web: www.wadidrizkalla.com

(Additional office in Downtown Cairo) Rizk Rizkalla [email protected]

EL SALVADOR Antiguo Cuscatlán VENTURA SOSA, S.A. DE C.V. Calle Las Rosas No. 6A, Colonia La Sultana Antiguo Cuscatlán, La Libertad El Salvador Phone: +503 2243 6361 Email: [email protected] [email protected] Web: www.venturasosa.com

José Antonio Ventura Sosa [email protected]

FINLAND Kotka TALCO KNOWHOW OY Kyminlinnantie 6 Kotka 48600 Finland Phone: +358 10 420 9550 Fax: +358 5 227 9555 Email: [email protected] Web: www.talco.fi

Lasse Talsi [email protected]

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FRANCE Angers STREGO 4, rue Papiau de la Verrie B.P. 70948 49009 Angers France Phone: +33 2 41 75 62 62 Fax: +33 1 57 67 47 20 Email: [email protected] Web: www.strego.fr/en

(Additional offices in Cholet, Le Mans, Nantes, ParisClamart, Tours, Vannes, and 30 additional cities throughout France) Thierry Croisey [email protected] Yves Guibreteau [email protected]

Auray FID’OUEST Zone de la Forêt 56400 Auray France Phone: +33 2 97 24 23 90 Fax: +33 2 97 24 82 07 Web: www.fidouest.com

(Additional offices in Concarneau, La Roche Bernard, Lorient, Pontivy, Redon, and Vannes) Yann Le Dily [email protected]

Bordeaux FIDAQUITAINE 3 Avenue Georges Clémenceau 33150 Cenon France

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Phone: +33 5 56 40 94 20 Fax: +33 5 56 67 91 15 Email: [email protected] Web: www.fidaquitaine.com

Martin Schnapper [email protected]

Brest GROUPE ACE

SAS BLECON & ASSOCIES

260, rue Augustin Fresnel Guipavas B.P. 53 29801 Brest France Phone: +33 2 98 02 55 33 Fax: +33 2 98 41 61 49 Email: [email protected] Web: www.blecon.fr

Laurent Vrillon [email protected]

Colmar SOGEX 50 avenue d’Alsace 68027 Colmar Cedex France Phone: +33 3 89 20 43 43 Fax: +33 3 89 20 43 44 Email: [email protected] Web: www.sogex.fr

(Additional offices in Mulhouse and Strasbourg) Philippe Cotleur [email protected]

Laval FITECO Parc Technopole – Rue Albert Einstein C.S 83006 53063 Laval France

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Phone: +33 2 43 59 12 07 Fax: +33 2 43 56 31 28 Email: [email protected] Web: www.fiteco.com

(Additional offices in Caen, Le Mans, Nantes, ParisSèvres, and Rouen) Philippe Bourbon [email protected] Jean-Marie Vandergucht [email protected]

Lourdes CSA EXPERTISE 23, boulevard du Lapacca 65100 Lourdes France Phone: +33 5 62 42 71 00 Fax: +33 5 62 94 78 58 Email: [email protected]

(Additional office in Saint-Gaudens) Christian Salles [email protected]

Lyon ABELIA CONSULTING 17 rue de la République 69002 Lyon France Phone: +33 4 72 00 77 80 Fax: +33 4 72 00 97 35 Email: [email protected] Web: www.abelia.fr

Jean Leroux [email protected]

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Morlaix GROUPE ACE

CABINET TANGUY

Boulevard Saint-Martin B.P. 17336 29673 Morlaix France Phone: +33 2 98 88 17 27 Fax: +33 2 98 88 17 26 Email: [email protected] Web: www.cabinet-cosquer-tanguy.fr

André Tanguy [email protected]

Paris ACTION EXPERTISE 80 rue Taitbout 75009 Paris France Phone: +33 1 60 89 87 50 Fax: +33 1 64 96 74 89 Email: [email protected] Web: www.actionexpertise.fr

(Additional offices in Baulne, Corbeil, Évry, and Saint-Fargeau-Ponthierry) Patrice Cousin [email protected]

AFIGEC 26/28, rue Marius Aufan 92300 Levallois-Perret France Phone: +33 1 41 49 06 66 Fax: +33 1 41 49 06 67 Email: [email protected] Web: www.world.afigec.com

(Additional offices in Deauville, Dives, Honfleur, Le Havre, Lisieux, and Paris) Florent Burtin [email protected]

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Virginie Desbazeille [email protected]

CAGNAT & ASSOCIÉS S.A. 14, rue Pelouze 75008 Paris France Phone: +33 1 45 22 84 45 Fax: +33 1 45 22 80 33 Email: [email protected]

Pierre Mercadal [email protected]

LÉO JÉGARD ET ASSOCIÉS 5 rue du Havre 75008 Paris France Phone: +33 1 48736991 Fax: +33 1 48754043 Email: [email protected] Web: www.jegard.com

(Additional office in Fontenay Sous Bois) Jean-Pierre Lagay [email protected] Pierre-Bernard Willot [email protected]

Saint-Brieuc GROUPE ACE

CABINET COSQUER TANGUY

6, rue des Clôtures B.P. 40009 22099 Saint-Brieuc France Phone: +33 2 96 78 10 24 Fax: +33 2 96 94 76 73 Email: [email protected] Web: www.cabinet-cosquer-tanguy.fr

(Additional office in Saint-Grégoire)

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Pierre Cosquer [email protected]

Schiltigheim-Strasbourg FIBA 7, avenue de l’Europe 67300 Schiltigheim (Strasbourg) France Phone: +33 3 88 18 59 59 Fax: +33 3 88 18 83 81 Email: [email protected] Web: www.groupe-fiba.fr

(Additional offices in Altkirch, Colmar, Creutzwald, Forbach, Haguenau, Metz, Molsheim, Mulhouse, Paris, Saint-Louis, Sarre-Union, Sarreguemines, Saverne, and Wissembourg) Francis Wassmer [email protected]

Soissons CHD AVEXI 14, rue Lavisse 02200 Soissons France Phone: +33 3 23 59 85 00 Fax: +33 3 23 59 85 85 Email: [email protected] Web: www.chd-avexi.fr

(Additional offices in Clermont-Ferrand, CergyPontoise, Djibouti, Lille-Lezennes, Montluçon, Orléans, Paris, Reims, Valenciennes, and 17 additional cities throughout France) Ibrahima Sow [email protected]

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Toulouse FIDSUD CDBA 5, rue Saint-Pantaléon CS58541 31685 Toulouse France Phone: +33 5 62 30 38 88 Fax: +33 5 62 30 38 80 Email: [email protected] Web: www.fidsudcdba.fr

(Additional offices in Romans, Lyon, Montpellier, and 22 additional cities throughout South of France) Bernard Hauss [email protected] Philippe Riu [email protected]

GERMANY Aachen FIDAIX SCHULER & KOLLEGEN GMBH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Pascalstraße 14 52076 Aachen Germany Phone: +49 2408 92 57 5 0 Fax: +49 2408 92 57 5 9 Email: [email protected] Web: www.fidaix.de

Brigitte Schuler [email protected] Roland Schuler [email protected]

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Bremen / Oyten EPG TREUHAND AKTIENGESELLSCHAFT Hauptstraße 52c 28876 Bremen / Oyten Germany Phone: +49 4207 91 48 15 Fax: +49 4207 91 48 48 Email: [email protected] Web: www.epg.ag

(Additional office in Bremerhaven) Ralf Hegewald [email protected]

Chemnitz DR. VIELER + PARTNER Parkstraße 34 09120 Chemnitz Germany Phone: +49 371 38209 0 Fax: +49 371 38209 25 Email: [email protected] Web: www.vieler-gbr.de

Alexander Vieler [email protected]

Cologne KONLUS | KOEHLER NEUMANN & PARTNER Wirtschaftsprüfer Steuerberater

IT AUDIT GMBH Schloss-Straße 20 51429 Bergisch Gladbach Germany Phone: +49 2204 9508 100 Fax: +49 2204 9508 110 Email: [email protected] Web: www.konlus.de / www.it-audit.com

(Additional offices in Berlin and Cologne)

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Christoph Kneip [email protected] Carl Erik Koehler [email protected]

WEST-RHEIN-TREUHAND ZACHARIAS & DEMMER Theodor Heuss - Ring 44 50668 Cologne Germany Phone: +49 221 12 02 12 Fax: +49 221 12 02 11 Email: [email protected] Web: www.zacharias-demmer.de

Hans-Josef Demmer [email protected]

Crailsheim LHM

Hußenöder Maurer Kalis und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwälte

Haller Straße 189 74564 Crailsheim Germany Phone: +49 7951 9494-0 Fax: +49 7951 9494-20 Email: [email protected] Web: www.lhm-beratung.de

David Fantini [email protected]

Dietzenbach DIPLOM KAUFMANN SIEGFRIED HEINZELMANN Am Stadtbrunnen 8 63128 Dietzenbach bei Frankfurt am Main Germany Phone: +49 6074 82 73 0 Fax: +49 6074 82 73 30 Email: [email protected] Web: www.wp-stb-heinzelmann.de

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Siegfried Heinzelmann [email protected]

Ditzingen OETTINGER UND PARTNER GMBH Dieselstr. 15 71254 Ditzingen Germany Phone: +49 7156 93 51 0 Fax: +49 7156 93 51 445 Email: [email protected] Web: www.oettinger-gruppe.de

Jürgen Hoefer [email protected]

Dresden BÖHRET · LINDSTEDT · SEHMSDORF & PARTNER Maxstraße 8 01067 Dresden Germany Phone: +49 3 51 8 66 85 0 Fax: +49 3 51 8 66 85 55 Email: [email protected] Web: www.boehret-lindstedt-sehmsdorf.de

Michael Böhret [email protected]

Düren DR. SCHMITZ SIMON BÜCKEN & PARTNER Philippstraße 27 52349 Düren Germany Phone: +49 2421 94360 Fax: +49 2421 943650 Email: [email protected] Web: www.ssb-wpg.de

Andreas Knop [email protected]

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Düsseldorf FRANZ REIßNER TREUHANDGESELLSCHAFT MBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT Prinz-Georg-Str. 15 40477 Düsseldorf Germany Phone: +49 211 94403 0 Fax: +49 211 94403 80 Email: [email protected] Web: www.frtg-group.de

(Additional offices in Berlin, Bremen, Darmstadt, Essen, Kevelaer, Krefeld, Rostock, Schwerin, Waldems-Esch, Weißenfels, and Wuppertal) Wolfgang Hohl [email protected]

Frankfurt BEST AUDIT GMBH Reuterweg 51-53 60323 Frankfurt Germany Phone: +49 69 71035700 Fax: +49 69 91304640 Email: [email protected] Web: www.bestaudit.de

(Additional offices in Berlin, Hamburg, Hannover, Munich, and Reutlingen) Ulrich Britting [email protected]

JUNG TREUHAND GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT Wiesenstr. 44 63071 Offenbach am Main Germany Phone: +49 69 85 60 57 Fax: +49 69 85 82 64 Email: [email protected] Web: www.jung-treuhand.de

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Axel Jung [email protected]

Hamburg DR. EHLERS · GRUTTKE · DR. VOLKMANN UND PARTNER Brahmsallee 18 20144 Hamburg Germany Phone: +49 40 414080 Fax: +49 40 414083 00 Email: [email protected] Web: www.dr-ehlers.de

Bernd Volkmann [email protected]

TAXON GMBH

Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Humboldtstraße 62 22083 Hamburg Germany Phone: +49 40 22 74 38 0 Fax: +49 40 220 43 55 Email: [email protected] Web: www.taxon.de

(Additional offices in Berlin, Cologne, Hettstedt, and Munich) Udo Bensing [email protected] Oliver Schlenker [email protected]

Kehl GHJ Hafenstraße 3 77694 Kehl Germany Phone: +49 7851 87 08 0 Fax: +49 7851 87 08 211 Email: [email protected] Web: www.g-h-j.de

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Hans-Walter Heinz [email protected] Hans-Dieter Jundt [email protected]

Kulmbach C.P.A. DR. MEHNERT, SEULING & COLLEGEN GMBH & CO. KG STEUERBERATUNGSGESELLSCHAFT Am Eulenhof 14 95326 Kulmbach Germany Phone: +49 922 19 067-0 Fax: +49 922 19 067-30 Email: [email protected] Web: www.cpa-gruppe.de

(Additional offices in Bayreuth, Kemnath, and Weiden) Patrick Popp [email protected]

Leipzig DR. PLÖGER CORPORATE REVISION GMBH Wirtschaftsprüfungsgesellschaft

Prager Str. 13 04103 Leipzig Germany Phone: +49 341 96386 0 Fax: +49 341 21145 93 Email: [email protected] Web: www.dr-ploeger.eu

Hubertus Plöger [email protected]

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Mannheim HORNIG RINGWALD PARTG MBB Steuerberatungsgesellschaft Wirtschaftsprüfungsgesellschaft

Mallaustraße 99 68219 Mannheim Germany Phone: +49 621 879290 Fax: +49 621 8792929 Email: [email protected] Web: www.hrsteuer.de

(Additional office in Heidelberg) Philip Hornig [email protected]

Munich ARS ARCUS GMBH Goethestrasse 25 A 80336 Munich Germany Phone: +49 89 54 88 56 0 Fax: +49 89 54 88 56 66 Email: [email protected] Web: www.ars-arcus.de

Hans Peter Roll [email protected]

BTU TREUHAND GmbH Wirtschaftsprüfungsgesellschaft BTU SIMON Rechtsanwälte Steuerberater Wirtschaftsprüfer Maffeistraße 3 80333 Munich Germany Phone: +49 89 290817 0 Fax: +49 89 290817 11 Email: [email protected] Web: www.btu-group.de/en

Ulrich Schneider [email protected]

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TSB TREUHAND GMBH Brienner Str. 10 80333 Munich Germany Phone: +49 89 28 66 47 0 Fax: +49 89 28 53 11 Email: [email protected] Web: www.tsbtreuhand.de

Peter Flach [email protected]

Osnabrück DR. FRIEDERICH & COLLEGEN Hasemauer 9/10 49074 Osnabrück Germany Phone: +49 541 3 31 16 0 Fax: +49 541 3 31 16 16 Email: [email protected] Web: www.wsr-online.com

(Additional offices in Magdeburg, Nordhorn, and Neuenkirchen-Vörden) Jens Breuer [email protected]

Porta Westfalica AUDITAS GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT Rehwinkel 22 32457 Porta Westfalica Germany Phone: +49 5731 1532915 Fax: +49 5731 748445 Email: [email protected] Web: www.auditas-gmbh.de

(Additional offices in Bad Oeynhausen and Minden) Wolfgang Winkelmann [email protected]

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Rosenheim Z/V/D/G HUBERT-REH, VINGERHOETS Kunstmühlstraße 14 83026 Rosenheim Germany Phone: +49 8031 4409 0 Fax: +49 8031 4409 99 Email: [email protected] Web: www.zvdg.de

Hannes Hubert-Reh [email protected]

GIBRALTAR SIMMONS GAINSFORD LLP (GIBRALTAR) Suite 4, 2nd Floor 9 Cooperage Lane Gibraltar Phone: +350 2005 9753 Fax: +350 2004 5668 Email: [email protected] Web: www.sgllp.co.uk/international/gibraltar.htm

Martyn Pizer [email protected]

GREECE Athens KYPRIS & ASSOCIATES S.A. 12 Delos Street, 14562 Kifissia Athens Greece Phone: +30 210 808 4538 / +30 210 801 6310 Fax: +30 210 808 6465 Email: [email protected] Web: www.kyprisaudit.gr

Costas Kypris [email protected]

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GUATEMALA Guatemala City NÚÑEZ DUBÓN Y ASOCIADOS 6ª avenida 0-60, Centro Comercial Zona 4, Torre II, 5to. Nivel Oficina 512 Guatemala City Guatemala Phone: +502 24194300 Email: [email protected] Web: www.nunezdubonyasociados.com

Eduardo Núñez [email protected]

HONDURAS Tegucigalpa JUAREZ GROUP S. DE R.L. Residencial Las Colinas, Calle 13, Bloque X, C.3315 1001 Tegucigalpa Honduras Phone: +504 22 32 6282 Email: [email protected] Web: www.juarezgroup.net

(Additional office in San Pedro Sula) Jorge Alberto Juárez Rodríguez [email protected]

HONG KONG AOBA CPA LIMITED 3rd Floor, Sun Hung Kai Centre 30 Harbour Road Hong Kong, PR China

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Phone: +852 3929 4800 Fax: +852 2850 7151 Email: [email protected] Web: www.aoba.com.hk

(Additional offices in Beijing and Guangzhou, China) Patrick Wong [email protected]

C.W. FAN & CO. 25/F, Tern Centre, Tower One Hong Kong, PR China Phone: +852 2521 6331 Fax: +852 2542 1381 Email: [email protected]

Andrew Fan [email protected]

PATRICK WONG CPA LIMITED 11/F, China Insurance Group Building, 141 Des Voeux Road Central Hong Kong, PR China Phone: +852 3187 8200 Fax: +852 3187 8279 Email: [email protected] Web: www.pwcpa.com.hk

(Additional offices in Macau and Jiangmen, China) Patrick Wong [email protected]

HUNGARY Budapest ADATKONTROLL INTEREXPERT KFT. Berzenczey 16-18 H-1094 Budapest Hungary Phone: +36 1 215 3088 Fax: +36 1 215 2925 Email: [email protected] Web: www.adatkontroll.hu http://primeglobal.net/search-directory

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Istvan Farago [email protected]

INDIA Ahmedabad KANTILAL PATEL & CO. 202, Paritosh Usmanpura (River Side) Ahmedabad 380013 India Phone: +91 79 2755 1333 / 2333 / 0333 Fax: +91 79 2755 0538 Email: [email protected] Web: www.kpcindia.com

Jinal A. Patel [email protected]

Bangalore HI FIDELITY SOLUTIONS PRIVATE LIMITED 15 Golf Course Road, Off HAL Airport Road Bangalore 560 008 India Phone: +91 80 67721 800 / 828 / 829 Fax: +91 80 67721 801 Email: [email protected] Web: www.hifid.biz

Deepak Goil [email protected]

K. P. RAO & CO. ‘Poornima’ 25, Madras Bank Road Bangalore 560001, Karnataka India Phone: +91 80 2558 7385 Fax: +91 80 2559 4661 Email: [email protected] / [email protected] Web: www.kprao.co.in

(Additional offices in Mysore, Hyderabad, and Chennai) K. Viswanath [email protected] 54

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Chennai M/S S. VISWANATHAN #17, Bishop Wallers Avenue (West) CIT Colony, Mylapore Chennai 600 004 India Phone: +91 44 24991147/4423 Fax: +91 44 24994510 Email: [email protected] Web: www.SViswanathan.com

V.C. Krishnan [email protected]

MANOHAR CHOWDHRY & ASSOCIATES No.27, Subramaniam Street, Abiramapuram, Chennai 600 018 India Phone: +91 44 42903333 Fax: +91 44 42903350 Email: [email protected] Web: www.mca.co.in

G.R. Hari [email protected]

Gurgaon UCC & ASSOCIATES LLP

(Formerly Umesh Chand & Co.) B-1/02, Palm Grove Villa Ardee City, Gate No 1 Sector 52 Gurgaon – 122011 India Phone: +91 11 666624518 / 519 Fax: +91 11 26287865 Email: [email protected] Web: www.uccglobal.in

(Additional offices in Delhi and Noida) Umesh Chand Goyal [email protected] Sunita Umesh [email protected]

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Mumbai RAJENDRA & CO. 1311 Dalamal Tower, 211 Nariman Point Mumbai 400021 India Phone: +91 22 2285 5770 Fax: +91 22 2283 4243 Email: [email protected] Web: www.rajendraco.com

Akshay Shah [email protected]

New Delhi G.S. MATHUR & CO. A-160, Defence Colony New Delhi 110024 India Phone: +91 11 41554880 / 41554881 / 24331503 Fax: +91 11 24331502 Email: [email protected] / [email protected] Web: www.gsmco.net.in

Ajay Mathur [email protected]

S.P. CHOPRA & CO. 31 F, Connaught Place, Radial Road No. 7 New Delhi 110 001 India Phone: +91 11 2331 3495-6-7 Fax: +91 11 2371 3516 Email: [email protected] / [email protected] Web: www.spchopra.in

(Additional office in Mississauga, ON, Canada) Sanjiv Gupta [email protected]

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THAKUR, VAIDYANATH AIYAR & CO. 221-223, Deen Dayal Marg New Delhi 110 002 India Phone: +91 11 232 36958 60 Fax: +91 11 232 30831 Email: [email protected]

(Additional offices in Chandigarh, Chennai, Hyderbad, Kolkata, Mumbai, and Panta) K.N. Gupta [email protected]

IRELAND Dublin NOONE CASEY 9 Fitzwilliam Square Dublin 2 Ireland Phone: +353 1 6766476 Fax: +353 1 6766783 Email: [email protected] Web: www.noonecasey.ie

Andrew Noone [email protected]

SHERRY MCNABOLA MURRAY & CO. 98 Lower Baggot Street Dublin 2 Ireland Phone: +353 1 6688677 Fax: +353 1 6618056 Email: [email protected] Web: www.smmca.com

Frank M. Walsh [email protected]

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ISRAEL Jerusalem ABOULAFIA AVITAL SHRENSKY & CO. 15 Kanfei Nesharim St. Beit Hateomim Building Jerusalem 9546427 Israel (Additional office in Tel Aviv) Phone: +972 2 6515155 Fax: +972 2 6515185 Email: [email protected] Web: www.aboulafia.co.il

Yoav Aboulafia [email protected] Eli Avital [email protected]

BROIDE & CO. 43A Emek Refaim Street P.O. Box 8240 Jerusalem 91081 Israel Phone: +972 2 5611323 Fax: +972 2 5669555 Email: [email protected] Web: www.broide.com

Gidon Broide [email protected]

ITALY Bologna STUDIO NIDASIO Via del Porto 1 Bologna 40122 Italy

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Phone: +39 0 51 24 63 52 Fax: +39 0 51 24 94 90 Email: [email protected] Web: www.studionidasio.it

Giovanni Nidasio [email protected]

Genova STRADA BORGHETTI CAVO E ASSOCIATI Largo S. Giuseppe 3/32 Genova 16121 Italy Phone: +39 0 10 29 11 41 Fax: +39 0 10 59 22 82

(Additional office in Milan) Giancarlo Strada [email protected]

STUDIO ROSINA E ASSOCIATI Piazza Verdi, n. 4/8 Genova 16121 Italy Phone: +39 0 10 54 29 66 Fax: +39 0 10 59 31 10 Email: [email protected] Web: www.studiorosina.it

(Additional office in Milan) Maurizio Civardi [email protected] Adolfo Ronco [email protected]

Milan GDA REVISORI INDIPENDENTI SPA Via E. Stendhal n. 65 Milan 20144 Italy

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Phone: +39 02 422 90478 Fax: +39 02 473 858 Email: [email protected] Web: www.gdarevind.it

(Additional offices in Piacenza and Rome) Dario Colombo [email protected]

STUDIO ANTONIO ORTOLANI Via Locatelli 4 Milan 20124 Italy Phone: +39 02 66 99 24 71 Fax: +39 02 66 99 24 83

Antonio Ortolani [email protected]

STUDIO DE GIORGI Via Emilio Motta 10 Milan 20144 Italy Phone: +39 02 433 55 1 Fax: +39 02 498 54 40 Email: [email protected] Web: www.dgtax.it

Giorgio De Giorgi [email protected]

STUDIO S. LODI REVISIONE S.R.L. Corso di Porta Nuova, 16 Milan 20121 - I Italy Phone: +39 02 4800 9026 Fax: +39 02 4800 9008 Email: [email protected] Web: www.studiolodi.com

Enrico Lodi [email protected]

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Pordenone STUDIO CIGANOTTO CINELLI MANGIONE Via Vallona, 66 Pordenone 33170 Italy Phone: +39 0 434 52 44 68 Fax: +39 0 434 24 68 95 Email: [email protected] Web: www.cmcassociati.it

Renato Cinelli [email protected] Antonella Tollin [email protected]

Rimini TOGNACCI & ASSOCIATI Via Flaminia 229/N c/o Direzionale Rimini Centro 47923 Rimini (RN) Italy Phone: +39 0541 385945 Fax: +39 0541 395828 Email: [email protected] Web: www.studioassociati.it

Marco Tognacci [email protected]

Turin STUDIO ZANONI Corso Re Umberto, 35 bis Turin 10128 Italy Phone: +39 011 517 43 98 Fax: +39 011 517 22 19 Email: [email protected]

Maria Cristina Rocca [email protected]

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Udine ARDITO-COJUTTI-CORCIULO-GRAFFI BRUNORO-ZILLI Via Roma 43 - Corte Roma Int. 11/D 33100 Udine Italy Phone: +39 0432 506786 Fax: +39 0432 504165 Email: [email protected] Web: www.arkimede.it

Roberto Corciulo [email protected]

Verona STUDIO CHIAVEGATTI E ASSOCIATI Stradone S. Maffei 14 37121 Verona Italy Phone: +39 045 867 3811 Fax: +39 045 867 3855 Email: [email protected] Web: www.chiavegatti.it

Barbara Chiavegatti [email protected]

JAPAN Nagoya COSMOS & CO. Nore Meieki 6F 1-3-18 Meiekiminami Nakamura-ku Nagoya 450-0003 Japan Phone: +81 52 541 6331 Fax: +81 52 541 6332 Email: [email protected] Web: www.cosmos-cpa.or.jp

(Additional office in Tokyo)

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Tomoyuki Shinkai [email protected]

Tokyo OAG 3-1 Samon Eleven Bldg. 5 F, Samon-cho, Shinjuku-ku Tokyo 160-0017 Japan Phone: +81 3 3356 9841 Fax: +81 3 3356 9844 Email: [email protected] Web: www.oag-tax.co.jp

Takae Akatsuka [email protected]

JERSEY St. Helier BRACKEN ROTHWELL 8th Floor, Union House, Union Street St. Helier JE2 3RF Jersey Phone: +44 1534 511700 Email: [email protected] Web: www.brackenrothwell.com

Alistair Rothwell [email protected]

FAIRWAY GROUP 8th Floor, Union House, Union Street St. Helier JE2 3RF Jersey Phone: +44 1534 511700 Email: [email protected] Web: www.fairwayjersey.com

Louise Bracken-Smith [email protected]

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KENYA Nairobi DMC ASSOCIATES 5th Floor Embassy House, Harambee Avenue P.O. Box 30847 00100 Nairobi Kenya Phone: +254 20 2249026 / 2240896 Fax: +965 246 0032 Email: [email protected] Web: www.dmcassociates.co.ke

Joseph Chege [email protected]

KUWAIT Kuwait City AL SALHEYA CERTIFIED PUBLIC ACCOUNTANTS Bneid Al Gar, Block 3, Street 65, Al Darwaza Tower, Floor 10 35151 Kuwait City Kuwait Mailing Address:

P.O. Box 240 35151 Al Dasma Kuwait

Phone: +965 242 4282 Fax: +965 246 0032 Email: [email protected] Web: www.alikouhari.com

Ali Kouhari [email protected]

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LATVIA Riga AAT SIA Kaļķu st. 7 Riga, LV-1050 Latvia Phone: +371 29274911 Email: [email protected] Web: www.aat.lv

Artūrs Breicis [email protected]

LEBANON Beirut BARBARA & CO. Jal El Dib, Mattar A. Jawde Street 2020 Building, 4th floor P.O.Box 901020 Beirut Lebanon Phone: +961 4 721100 Fax: +961 4 720120 Email: [email protected] Web: www.barbara-co.com

Wadih Barbara [email protected]

DOUMANI & CO. CPAS Mansour Building, Al Ghab Street PO Box 16-6420 Beirut, Achrafieh Lebanon Phone: +961 1 200838 / 217164 Fax: +961 1 217520 Email: [email protected] Web: www.doumanico.com

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Samer Doumani [email protected]

LIECHTENSTEIN Vaduz AREVA ALLGEMEINE REVISIONSUND TREUHAND AG Drescheweg 2, Postfach 27 FL-9490 Vaduz Liechtenstein Phone: +423 232 68 68 Fax: +423 232 90 54 Email: [email protected] Web: www.areva.li

Ferdinand Schurti [email protected]

LUXEMBOURG Luxembourg L’ALLIANCE RÉVISION SARL No 1, Rue des Glacis 1628 Luxembourg Luxembourg Phone: +352 24 14 34 1 Fax: +352 24 14 34 300 Email: [email protected] Web: www.alliance-revision.lu

Bishen Jacmohone [email protected]

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RESOURCE RÉVISION SÀRL CABINET DE RÉVISION AGRÉÉ (CSSF) EXPERT-COMPTABLE LUXEMBOURG CHARTERED ACCOUNTANTS IN ENGLAND & WALES 3A, Rue Guillaume Kroll L-1882 Luxembourg Luxembourg Phone: +352 404206 Fax: +352 40420650 Email: [email protected] Web: www.resource.lu

Claire Medlyn [email protected] Neil Medlyn [email protected]

MALAYSIA Kuala Lumpur MUSTAPHA, KHOO & CO. 30-3 & 30-4, Jalan Kuchai Maju 10, Kuchai Entrepreneurs Park, Off Jalan Kuchai Lama 58200 Kuala Lumpur Malaysia Phone: +603 7981 3337 Fax: +603 7982 5708 Email: [email protected] Web: www.mustaphakhoo.com

(Additional offices in Petaling Jaya and Seremban) Stephen Khoo Siong Kee [email protected]

ONG & WONG CHARTERED ACCOUNTANTS Unit C-20-5, 20th Floor, Block C, Megan Avenue II, No.12 Jalan Yap Kwan Seng, 50450 Kuala Lumpur Malaysia

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Phone: +603 2161 1000 / +603 2161 0125 Fax: +603 2166 3322 / +603 2166 9131 Email: [email protected] Web: www.malaysiaaccountant.com

(Additional office in Sabah) Ong Kong Lai [email protected]

MALTA Birkirkara SPITERI BAILEY & CO. Triq Dun Karm, Birkirkara By-Pass Birkirkara, BKR 9038 Malta Phone: +356 21499250 Fax: +356 21444815 Email: [email protected] Web: www.spiteribailey.com

William Spiteri Bailey [email protected]

Naxxar GRIFFITHS + ASSOCIATES LTD Level 1 Casal Naxaro, Labour Avenue Naxxar NXR9021 Malta Phone: +356 27383631/2 Fax: +356 27383633 Email: [email protected] Web: www.griffithsassoc.com

Peter Griffiths [email protected]

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MAURITIUS Ebene (Cybercity) ALLIANCE TRUST CO. (MAURITIUS) LTD. Level 2, Raffles Tower, Cybercity, Ebene Mauritius Phone: +230 466 7070 Fax: +230 465 0077 Email: [email protected] Web: www.alliance-mauritius.com

Roshan Boodhoo [email protected]

Rose Hill CHASE DERWITT 20, Vandermeersch Street Rose Hill Mauritius Phone: +230 466 1693 / 290 3110 / 783 3906 Fax: +230 466 1834 Email: [email protected] Web: www.chasederwitt.com

Patrick Lawrens Amyss [email protected]

MEXICO Juarez IBARRA ESPINO Y CIA S.C. Calle Adolfo de la Huerta No. 437 Sur Col. El Colegio Juarez, CHIH 32340 Mexico Phone: +52 656 207 3260 Fax: +52 656 613 1807 Email: [email protected] Web: www.ibarraglobal.com.mx

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(Additional offices in Guadalajara, Mexico; El Paso, TX, USA) Artemio Ibarra Espino [email protected]

Mexico City R. OLIVARES Y ASOCIADOS, S.C. Av. de las Palmas No. 755, Floors 12th Col. Lomas de Chapultepec 11000 Mexico D.F. Mexico Phone: +52 55 55 20 28 21 Fax: +52 55 55 20 25 53 Email: [email protected] Web: www.rolivares.com.mx

Rolando Francisco Olivares Lemarroy [email protected]

RIVERO & OLIVARES Av. de las Palmas No. 755, Floors 4th, 5th and 11th Col. Lomas de Chapultepec C.P. 11000 Mexico D.F. Mexico Phone: +52 55 9178 1600 Fax: +52 55 9178 1611 Email: [email protected] Web: www.riveroyolivares.com.mx

(Additional offices in Chiapas and Oaxaca) Juan I. Rivero [email protected]

SISTO, AGRAMONTE Y ASOCIADOS, S.C. Huatabampo 38, Col. Roma Sur Mexico City D.F. 06760 Mexico Phone: +52 55 5564 0812 / 0850 Fax: +52 55 5264 0963 Email: [email protected]

Norberto Agramonte Rivera [email protected] 70

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Monterrey TRAUST ACCOUNTING AND LEGAL FIRM Av. Frida Kahlo 195 esquina con Rufino Tamayo Piso 8, Suite 808 Torre Vertice San Pedro Garza Garcia, NL 66269 Mexico Phone: +52 81 83485137 Fax: +52 81 83485325 Email: [email protected] Web: http://traust.mx

(Additional offices in Mexico City, Mexico; Miami, FL, USA) Miguel Sepúlveda Gonzalez [email protected]

Tijuana MMS ASESORES CORPORATIVOS, S.C. Calle Caborca 10532 Fracc. Chapultepec, C.P. 22020 Tijuana, BC Mexico Phone: +52 664 634 2524 Email: [email protected] Web: www.mmsasesorescorporativos.com.mx

Mario Antonio Moreno López [email protected]

MOROCCO Casablanca BEN CHERIF & ASSOCIES 355 Boulevard Mohamed V Casablanca 23 000 Morocco Phone: +212 522 40 21 67/73/82 Fax: +212 522 40 21 85 Email: [email protected] Web: www.bencherif.ma

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Abdenbi Ben-Cherif [email protected]

FIDUCIAIRE INTERNATIONALE 62, Boulevard Sidi Abderrahmane Casablanca 20200 Morocco Phone: +212 5 22 36 23 86 Fax: +212 5 22 94 77 10 Email: [email protected] Web: www.fidinter.net

Jaouad Khayatey [email protected]

MOZAMBIQUE Maputo C.W. DUCKER & ASSOCIADOS, LDA. Av. Guerra Popular, 1028 1˚ Andar - Esquerdo, 1028 – 1st Floor - Left Wing Maputo Mozambique Phone: +258 21 310 198 / +258 21 311 938 Fax: +258 21 310 194 Email: [email protected]

(Additional office in Beira) Bantwal S. Prabhu [email protected]

NETHERLANDS Amersfoort CROP REGISTERACCOUNTANTS AND CROP TAX ADVISORS De Brand 40 3823 LL Amersfoort Netherlands

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Mailing Address:

P.O. Box 468 3800 AL Amersfoort Netherlands Phone: +31 33 4635 727 Fax: +31 33 4635 480 Email: [email protected] Web: www.crop.nl

(Additional offices in Arnhem, Ede, Hoofddorp, and Nieuwegein) Meeuwis Bouw [email protected]

Amsterdam KAMPHUIS & BERGHUIZEN Jan Willem Brouwersstraat 16 1071 LJ Amsterdam Netherlands Phone: +31 20 379 26 00 Fax: +31 35 623 98 20 Email: [email protected] Web: www.kamphuisberghuizen.nl

(Additional office in Hilversum) Paul Kamphuis [email protected] Bas van Heusden [email protected]

Baarn SMART FINANCIAL SOLUTIONS B.V. Stationsweg 24 3743 EN Baarn Netherlands Mailing Address:

P.O. Box 604 3740 AP Baarn Netherlands

Phone: +31 35 621 85 07 Email: [email protected]

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Jan van den Top [email protected]

Barendrecht (Rotterdam) VISSER & VISSER ACCOUNTANTSBELASTINGADVISEURS Bijdorp Oost 60 Postbus 223 2990 AE Barendrecht (Rotterdam) Netherlands Phone: +31 88 3377205 Email: [email protected] Web: www.visser-visser.com

(Additional offices in Apeldoorn, Barneveld, Dordrecht, Gorinchem, Gouda, Middelharnis, and Oud-Beijerland, Netherlands; Dubai, UAE) Hans Chiaradia [email protected]

Eindhoven JOANKNECHT & VAN ZELST B.V. Dr. Holtroplaan 9 5652 XR Eindhoven Netherlands Mailing Address:

P.O. Box 263 5600 AG Eindhoven Netherlands Phone: +31 40 8 44 70 00 Fax: +31 40 8 44 70 01 Email: [email protected] Web: www.joanknecht.nl

Edwin Vogel [email protected]

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Nieuwegein (Utrecht) BLÖMER ACCOUNTANTS EN ADVISEURS Krijtwal 1 3432 ZT Nieuwegein (Utrecht) Netherlands Mailing Address:

P.O. Box 5 3430 AA Nieuwegein (Utrecht) Netherlands Phone: +31 30 605 85 11 Fax: +31 30 604 55 26 Email: [email protected] Web: www.blomer.com/uk

Hans Kouters [email protected] Frank Verleg [email protected]

NEW ZEALAND Auckland GILLIGAN SHEPPARD LTD. 4th Floor, Smith & Caughey Building, 253 Queen Street Auckland 1010 New Zealand Mailing Address:

P.O. Box 6310 Auckland 1141 New Zealand

Phone: +64 09 309 5191 Fax: +64 09 309 5260 Email: [email protected] Web: www.gilligansheppard.co.nz

Richard Ashby [email protected]

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SOTHERTONS LTD Level 1, 10 Heather Street P.O. Box 37-447, Parnell Auckland 1151 New Zealand Phone: +64 09 379 3974 Fax: +64 09 303 4219 Email: [email protected] Web: www.sothertons.com.au

Kevin A. Rainey [email protected]

NIGERIA Abuja ADENUSI & COMPANY 2nd Floor, Wing B, City Plaza, 7 Rubuku Close, Off Nkwere Street, Off Ahmadu Bello Way Garki, Abuja Nigeria Mailing Address:

P.O. Box 7589 Wuse, Abuja Nigeria

Phone: +234 8023183737 Email: [email protected] Web: www.adenusico.com

(Additional office in Lagos) Ahmed Tunde Adenusi [email protected]

Lagos BBC PROFESSIONALS (CHARTERED ACCOUNTANTS) No. 24, Ilupeju By-Pass Lagos Nigeria

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Phone: +234 1 898 1859 / +234 1 794 5733 Fax: +234 1 497 7940 Email: [email protected] Web: www.bbccharter.com

(Additional offices in Abuja, Akure, Benin City, Ibadan, and Kaduna) James Ofoma Obogwu [email protected]

NORWAY Lillestrøm SVINDAL LEIDLAND MYHRER & CO. AS Nittedalsgaten 20 2000 Lillestrøm Norway Mailing Address:

P.Box 273 2001 Lillestrøm Norway

Phone: +47 63 89 77 00 Fax: +47 63 89 77 77 Email: [email protected] Web: www.slm-revisjon.no

Erik Myhrer [email protected]

Oslo REVISJONSPARTNER AS Postboks 547 Skøyen 0214 Oslo Norway Phone: +47 23 27 25 80 Fax: +47 22 555 222 Email: [email protected] Web: www.revisjonspartner.no

Trond Ryland [email protected]

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PAKISTAN Islamabad NAVEED ZAFAR ASHFAQ JAFFERY & CO., CHARTERED ACCOUNTANTS 3-B, ATS Centre, 30 West, A.K. Fazal-ul-Haq Road, Block ‘A’, Blue Area, Islamabad Pakistan Phone: +92 51 2878530-32 / 2822785 Fax: +92 51 2206283 Email: [email protected] Web: www.nzaj.com.pk

(Additional offices in Karachi and Lahore) Shah Naveed Saeed [email protected]

Lahore ZAHID JAMIL & CO., CHARTERED ACCOUNTANTS Office #702, 7th Floor, Eden Heights, Main Gulberg, Jail Road Lahore 54000 Pakistan Phone: +92 42 35786824 / 35786825 Fax: +92 41 35786826 Email: [email protected] Web: www.zahidjamilco.com

(Additional offices in Karachi, Islamabad, and Faisalabad) Suleman Zahid Jamil [email protected]

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PALESTINIAN TERRITORY Ramallah PALESTINE AUDITING & ACCOUNTING COMPANY Sama Ramallah Building, 4th floor Suite #17 Ramallah Palestinian Territory Mailing Address:

P.O. Box 1075 Ramallah Palestinian Territory Phone: +972 022961561 Fax: +972 022951190 Email: [email protected]

Yousef Hammodeh [email protected]

PANAMA Panama City BARRETO Y ASOCIADOS CERTIFIED PUBLIC ACCOUNTANTS, CONSULTANTS AND ADVISORS 37st. Between Cuba and Peru Avenues P. O. Box 0816-02151 Panama City Panama Phone: +507 225 1108 / 3122 / 1485 Fax: +507 227 0755 Email: [email protected]

Ricardo Barreto [email protected]

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PARAGUAY Asunción PCG BUSINESS ADVISERS Avda. España N° 599 esq. San José Asunción 1403 Paraguay Phone: +595 21 203913 Fax: +595 21 203965 Email: [email protected] Web: www.pcg.com.py

Gerardo Ramón Ruiz Godoy [email protected]

PERU Arequipa SALAS Y SALAS ASOCIADOS Urb. Alvarez Thomas F-4 Arequipa Peru Phone: +51 54 217407 Fax: +51 54 231890 Email: [email protected] Web: www.salasasociados.com

José Salas Chávez [email protected]

Lima CASTILLO & ASOCIADOS S. CIVIL R.L. Paseo de la República 3127 Piso 4, Oficina 402 Lima Peru Phone: +51 1 442 2830 Fax: +51 1 221 2602 Email: [email protected] Web: www.castilloyasociados.com.pe

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Hugo Castillo [email protected]

PHILIPPINES Makati City (Metro Manila) TEODORO SANTAMARIA CANLAS & CO. Suite 2108 Cityland 10 Tower 1 156 H. V. Dela Costa St., Salcedo Village Makati City (Metro Manila) - 1226 Philippines Phone: +632 5534845 Fax: +632 8124202 Email: [email protected] Web: www.tsc.ph

Noel Canlas [email protected]

POLAND Bielsko-Biala KANCELARIA AUDYTORSKA DUDEK I PARTNERZY BIEGLI REWIDENCI ul. Karpacka 24 43-300 Bielsko-Biala Poland Phone: +48 33 811 11 24 Fax: +48 33 44 517 44 Email: [email protected] Web: www.kancelaria-dudek.pl

Józef Dudek [email protected] Maksymilian Dudek [email protected]

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Warsaw ATA FINANCE ul. Bonifraterska 17 00-203 Warsaw Poland Phone: +48 22 418 70 00 Fax: +48 22 418 70 10 Email: [email protected] Web: www.atafinance.pl

(Additional office in Katowice) Agnieszka Jasica-Skalbmierska [email protected] Rafal Wójcik [email protected]

Wroclaw BRK SP. Z O.O. Krucza 68/9 53-411 Wroclaw Poland Phone: +48 71 343 86 81 Fax: +48 71 343 00 11 Email: [email protected] Web: tax.wroc.pl

Dariusz Obrocki [email protected]

PORTUGAL Lisbon NORAS SILVERIO & BIZARRO DO VALE, SROC Rua Castilho, n.º 59, 2º Esq 1250-068 Lisboa Portugal Phone: +351 213 138 293 Fax: +351 213 582 390 Email: [email protected] Web: www.fluxfin.pt

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(Additional office in Porto) Vitor Manuel Bizarro do Vale [email protected] Luis Manuel Cardoso [email protected]

PINTO & PALMA SROC Campo Grande, 137 1º Dto 1700-089 Lisbon Portugal Phone: +351 21 774 07 23 Fax: +351 21 774 21 89 Email: [email protected] Web: www.pintopalma.pt

(Additional office in Portimão) João Palma [email protected]

Porto EUGÉNIO BRANCO & ASSOCIADOS, SROC, LDA Pç. Dr. Francisco Sá Carneiro, 251 – Galeria Drt 4200-314 Porto Portugal Phone: +351 22 551 2000 / +351 22 551 2001 Fax: +351 22 551 2094 Email: [email protected]

(Additional office in Lisbon) Eugenio Branco [email protected]

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PUERTO RICO Carolina TORRES CPA GROUP Carr. #190 Km 0.7 Urb. Industrial La Cerámica Carolina 00983 Puerto Rico Mailing Address:

P.O. BOX 4846 Carolina 00984-4846 Puerto Rico Phone: +1 787 752 4545 Fax: +1 787 752 4644 Email: [email protected] Web: www.torrescpa.com

Humberto Torres-Rodríguez [email protected]

QATAR Doha IBRAHIM ABBASI & CO. P.O. Box 4075 Doha Qatar Phone: +974 443 629 62 / +974 443 629 60 Fax: +974 443 629 61 Email: [email protected] Web: www.abbasi.com.qa

Fuad Abdul Khareem [email protected] Muhanad Shilu [email protected]

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ROMANIA Bucharest INFO AUDIT CONSULTING SRL Str. Dimitrie Bolintineanu No.5, floor 4, ap.16 district 3 Bucharest 030167 Romania Phone: +40 314 059 589 Fax: +40 318 170 760 Mobile: +40 745 343 578 Email: [email protected] Web: www.infoaudit.ro

Adriana Moraru [email protected]

RUSSIA Moscow ALINGA CONSULTING GROUP 6, Baumanskaya St., bldg. 2, office 910 Moscow 105005 Russia Phone: +7 495 988 21 91 Fax: +7 495 988 21 91 Email: [email protected] Web: www.acg.ru

(Additional office in Saint Petersburg) Chet Bowling [email protected]

ART-AUDIT 32 Horoshevskoe highway, Suite 617 Moscow 123007 Russia

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Phone: +7 495 228 70 01 Cell: +7 916 014 6083 Fax: +7 495 228 70 05 Email: [email protected] Web: www.art-audit.com

Tatiana Danilova [email protected]

Saint Petersburg ALT-AUDIT LLC Shpalernaya St., 54, Saint-Petersburg, office V-41, 191015 Russia Phone: +7 812 495-65-63 Fax: +7 812 495-65-62 Email: [email protected] Web: http://www.alt-audit.ru

Tatiana Voinova [email protected]

SAUDI ARABIA Jeddah OSAMA A. ELKHEREIJI & PARTNER CO. P.O. Box 15046 21444 Jeddah Saudi Arabia Phone: +966 12660 0085 Fax: +966 12660 9320 Email: [email protected] Web: www.oakcpa.com

(Additional offices in Riyadh and Dammam) Osama Elkhereiji [email protected]

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SENEGAL Dakar AUDITEX Immeuble Adja Farma Gueye Route du Front de Terre, Liberte 6 Extension P.O. Box 2904 Dakar Senegal Phone: +221 33 867 28 29 / +221 77 638 55 44 Fax: +221 33 867 36 37 Email: [email protected] / [email protected]

Ibrahima Diop [email protected] / [email protected]

TRESAUDIT CMD SARL VDN – CPI N° 11- 1er étage B.P. 21465 Dakar Senegal Phone: +221 33 827 14 66 Fax: +221 33 827 14 69 Email: [email protected] Web: www.tresaudit.sn

(Additional office in Saly Portudal) Mariama Dabo [email protected] / [email protected]

SINGAPORE ANG & CO PAC 190 Middle Road #17-05 Fortune Centre Singapore 188979 Phone: +65 6338 3922 Fax: +65 6336 1652 Email: [email protected] Web: www.angnco.com

Ang Kong Meng [email protected] http://primeglobal.net/search-directory

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Tan Tong Kai [email protected]

SLOVENIA Ljubljana ECUM REVIZIJA D.O.O. Ulica Gradnikove brigade 4 1000 Ljubljana Slovenia Phone: +386 1 54 11 444 Fax: +386 1 54 11 916 Email: [email protected] Web: www.ecum-revizija.si

Marjan Cuk [email protected]

SOUTH AFRICA Cape Town WILDER LOCKITCH Suite B10 Century Square, Heron Crescent Century City Cape Town 7441 South Africa Mailing Address:

P.O. Box 60 Century City, 7446 South Africa Phone: +27 21 551 0510 Fax: +27 21 551 0515 Email: [email protected] Web: www.wilderlockitch.co.za

Jeremy Robert Wilder [email protected]

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Durban PIERIAN INC. The Glass House Office Park, Building No.3 309 Umhlanga Rocks Drive, La Lucia Ridge Durban 4319 South Africa Phone: +27 31 566 5585 Fax: +27 86 570 0020 Email: [email protected] Web: www.pieriansa.co.za

Suresh Naidoo [email protected]

SOUTH KOREA Seoul HANUL ACCOUNTING CORPORATION 5F Sindo Bldg, 14 Teheran-ro 88 gil, Gangnam-gu Seoul South Korea Phone: +82 2 2009 5700 Fax: +82 2 554 1373 Email: [email protected] Web: www.hanulac.co.kr

(Additional offices in Busan, Changwon, Daegu, Daejeon, and Kwangju) Seonghwi Kim [email protected]

INDUK ACCOUNTING CORPORATION 2nd F, Daeha Bldg, 19 Gookhaedae-ro 70 gil, Yongdeungpo-ku Seoul South Korea Phone: +82 2 761 9800 Fax: +82 2 761 2794 Email: [email protected] Web: www.indukacc.com

Kab Joon Woo [email protected] http://primeglobal.net/search-directory

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SPAIN Barcelona ACORDIA ACR Calle Mallorca, 264 08008 Barcelona Spain Phone: +34 93 272 14 11 Fax: +34 93 488 13 10 Email: [email protected] Web: www.acordiaacr.com

Guillem Broggi [email protected] Pere Martí Costa [email protected]

AUDITIA AUDIT, TAX AND ADVISORY Comte d’Urgell, 240, 3º D 08036 Barcelona Spain Phone: +34 93 494 96 96 Fax: +34 93 494 96 97 Email: [email protected] Web: www.auditia.es

(Additional office in Madrid) Lluís E. Guerra Vidiella [email protected]

SPASA AUDITORIA, S.L.P. Via Augusta 94. 5th 1st 08006 Barcelona Spain Phone: +34 93 415 2202 Fax: +34 93 415 3021 Email: [email protected] Web: www.spasa-bcn.com

(Additional offices in Bilbao, Girona, Huesca, Ibiza, Logroño, Madrid, Pamplona, Santander, Valencia, Zaragoza, and 4 more cities throughout Spain)

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Joan Lluis Hereter [email protected] Roberto Pons [email protected]

Madrid AZCONA Y ASOCIADOS Paseo de la Castellana, 143 Planta 11 Derecha 28046 Madrid Spain Phone: +34 915 100 880 Fax: +34 917 616 174 Email: [email protected] Web: www.azconaasociados.com

Jaime Azcona San Julián [email protected]

Málaga FGV & ASOCIADOS C/ Salvago 3 3, 4º Izq C.P. 29005 Málaga Spain Phone: +34 952 22 99 40 Fax: +34 952 22 57 19 Email: [email protected] Web: www.fgvasociados.com

Mauricio Garcia-Valdecasas [email protected]

Pamplona / Cizur Menor (Navarra) GOLDWYNS, S.L. AUDITORES C/ Etxepea, nº 5-Bajo 31190 Cizur Menor (Navarra) Spain Phone: +34 948 265150 Fax: +34 948 170057 Email: [email protected] Web: www.goldwyns.com

(Additional office in Madrid) http://primeglobal.net/search-directory

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María Teresa Azcona San Julián [email protected]

Sevilla MAF AUDITORES, SLP P.E. Vega del Rey C/ Juderia, Edificio Vega 2 Camas (Sevilla) 41900 Spain Phone: +34 954 58 77 73 (Ext. 12) Email: [email protected] Web: www.mafauditores.com

(Additional offices in Cádiz and Málaga, Spain; Gibraltar) Víctor M. Lázaro López [email protected]

SWEDEN Stockholm R3 REVISIONSBYRÅ KB Riddargatan 30, 4tr 114 57 Stockholm Sweden Phone: +46 8 555 108 00 Fax: +46 8 555 108 11 Email: [email protected] Web: www.r3.se

(Additional office in Göteborg) Tomas Nojd [email protected]

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SWITZERLAND Fribourg PROGRESSIA FIDUCIARY AND MANAGEMENT COMPANY LTD. 18, Rue St-Pierre P.O. Box 1216 1701 Fribourg Switzerland Phone: +41 26 350 35 00 Fax: +41 26 350 35 99 Email: [email protected] Web: www.progressia.ch

Christian Monney [email protected] Dominique Tinguely [email protected]

Geneva SFG SOCIÉTÉ FIDUCIAIRE ET DE GÉRANCE SA 8b, Rue des Vieux-Grenadiers CP 5225 - CH 1211 Geneva Switzerland Phone: +41 22 322 93 93 Fax: +41 22 322 93 00 Email: [email protected] Web: www.sfgsa.ch

Yves Chevrier [email protected] Monica Favre [email protected]

Martigny NOFIVAL SA Rue du Rhône 5A Martigny 1920 Switzerland http://primeglobal.net/search-directory

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Phone: +41 27 722 47 57 Fax: +41 27 722 71 54 Email: [email protected] Web: www.nofival.ch

(Additional offices in Aigle and Sion) Lionel Coutaz [email protected] Claude Tornay [email protected]

Zurich INTERCONSULTA ACCOUNTANTS & TRUSTEES LTD Nansenstrasse 16 P.O. Box CH-8050 Zurich Switzerland Phone: +41 44 360 3040 Fax: +41 44 360 3050 Email: [email protected] Web: www.interconsulta.ch

(Additional office in Zug) Thomas Zürrer [email protected]

TREUREVA LTD. Othmarstrasse 8 P.O. Box 131 8024 Zurich Switzerland Phone: +41 44 267 17 17 Fax: +41 44 267 17 11 Email: [email protected] Web: www.treureva.com

(Additional offices in St. Gallen-Gossau and Zug) Philippe Keller [email protected]

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TRIGEMA AG Badenerstrasse 47 P.O. Box 8318 CH-Zurich 8036 Switzerland Phone: +41 44 455 88 00 Fax: +41 44 455 88 88 Email: [email protected] Web: www.trigema.ch

Peter Gnehm [email protected]

TAIWAN T’ai Chung City HAPS CONSULTING LTD., & CPAS 15 F-1, No. 16, Sec. 2, Taiwan Blvd. T’ai Chung City 403 Taiwan Mailing Address:

11 F-1, No. 237, Songjiang Rd., Zhongshan Dist., Taipei City 104 Taiwan Phone: +886 4 22039017 Fax: +886 4 22037691 Email: [email protected] Web: www.haps-w.com.tw

(Additional office in Taipei) Vivian Chuang [email protected]

Taipei City CHEN & WEN, CPA Rm. 3, 7F., No.678, Sec. 4, Bade Rd., Songshan Dist. Taipei City 10566 Taiwan Phone: +886 2 2528 8062 Fax: +886 2 2528 6062 Email: [email protected] Web: www.cwcpa.com.tw http://primeglobal.net/search-directory

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Anne Wen [email protected]

DIWAN & COMPANY 9F, No. 185, Gangcian Rd. Taipei City 11494 Taiwan Phone: +886 2 8751 6006 Email: [email protected] Web: www.diwan.com.tw

(Additional offices in Hsinchu City and Tainan City) Mushen Chen [email protected]

THAILAND Bangkok THAIAUDIT THETRUTH LIMITED The Trendy Tower, Floor 9th, 10/112 Soi Sukhumvit 13, Sukhumvit Road, Klongtoey-Nua, Wattana Bangkok 10110 Thailand Phone: +66 2168 6322 Fax: +66 2955 5645 Email: [email protected] Web: www.thaiaudit-thetruth.com

Panida Kulchaisawat [email protected]

TUNISIA Sfax CABINET RIDHA KETATA Route de Téniour km 2 Immeuble « Les Jumeaux », 4ème étage 3002 Sfax Tunisia

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Phone: +216 74 444 00 99 Fax: +216 74 44 45 44 Email: [email protected]

Ridha Ketata [email protected]

Tunis ALPHA-AUDIT Imm. Les Chalets, Rue Hamed AL Ghazali - Montplaisir 1073 Tunis Tunisia Phone: +216 71 90 26 24 Fax: +216 71 95 15 36 Email: [email protected] Web: www.alphatunisie.com

(Additional offices in Bizerte, Nabeul, and Sousse) Mohamed Jarraya [email protected]

CABINET MABROUK AYARI - CMA INTERNATIONAL 43, av Habib Bourguiba, Le Colisée, Escalier B 1001 Tunis Tunisia Phone: +216 71 346 541 / 334 954 / 349 221 Fax: +216 71 353 585 Email: [email protected]

Mabrouk Ayari [email protected]

CABINET MOHAMED HABIB LANDOULSI 16, rue Mohamed Rachid Ridha 1002 Tunis Tunisia Phone: +216 71 90 60 44 Fax: +216 71 90 53 30 Email: [email protected]

Mohamed Habib Landoulsi [email protected]

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WAYS TO PROGRESS 7, rue Ahmed Rami, Belvédère 1002 Tunis Tunisia Phone: +216 71 84 17 33 Fax: +216 71 84 22 47 Email: [email protected]

Islem Ridane [email protected]

TURKEY Istanbul AY YEMİNLİ MALİ MÜŞAVİRLİK A.Ş. LTD. ŞTİ. Aşir Efendi Cad.Bornovalı Han N0:7 K:4 Oda:52-53-54 Sirkeci-Fatih Istanbul Turkey Phone: +90 212 520 69 20 Fax: +90 212 528 41 59 Email: [email protected] Web: www.ayyeminli.com

Kamil Ay [email protected]

BIRLEŞIK UZMANLAR CPAS Büyükdere Cad. Noramin İş Merkezi, No: 237 Kat:3 Daire 301 34398 Istanbul Turkey Phone: +90 212 285 0806 Fax: +90 212 276 8053 Email: [email protected] Web: www.birlesikuzmanlar.com.tr

Hayati Şahin [email protected]

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ITIMAT BAGIMSIZ DENETIM VE YMM A.S Üstbostancı, Değirmenyolu Sokak Kutay İş Merkezi D Blok Kat 2, Kadıköy 34752 Istanbul Turkey Phone: +90 216 574 45 55 Fax: +90 216 575 84 66 Email: [email protected]

Burhan Sarioglu [email protected]

TEKNİK SMMM VE DENETİM LTD. ŞTİ. Turgut Özal Bulvarı, Yeşim Sitesi Blok 11 k:3 d:8 Ataşehir - Istanbul Turkey Phone: +90 216 456 60 92 Fax: +90 216 456 60 11 Email: [email protected] Web: www.teknikdenetim.com.tr

Serdar Turksavaş [email protected]

UZMAN KADRO DENETIM DANIŞMANLIK VE YMM LTD. ŞTİ. Halil Rıfat Paşa Mah. Hergün Sokak No:24 K:2 D:7/1, Okmeydanı Şişli 34384 Istanbul Turkey Phone: +90 212 221 11 31 Fax: +90 212 221 12 16 Email: [email protected] Web: www.uzmankadroymm.com.tr

Aydin Yilmaz [email protected]

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UGANDA Kampala PIM + CO. 10th Floor, Uganda House Plot 8-10 Kampala Road Kampala Uganda Phone: +256 414 345116 Fax: +256 414 234553 Email: [email protected]

Patrick Iga-Magero [email protected]

UKRAINE Kiev ACCOUNTING SOLUTIONS, LLC Str. Instytutska 19B, Office 29 Kiev 01021 Ukraine Phone: +38044 364 17 78 Email: [email protected] Web: www.acso.ua

Savva Kuzmenko [email protected]

DE VISU 10, Malopidval’na St., office 4, Kiev 01001 Ukraine Phone: +380 44 279 0000 Fax: +380 44 279 4000 Email: [email protected] Web: www.devisu.ua

Oleksandr Boiko [email protected]

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UNITED ARAB EMIRATES Dubai ASAD ABBAS & CO. Business Bay, Aspect Tower, Zone ‘B’, 26th Floor, Room 2606, P.O. Box 78142 Dubai United Arab Emirates Phone: +971 4 4329083 Fax: +971 4 4329084 Email: [email protected] Web: www.abbasaccounting.com

(Additional office in Abu Dhabi) Asad Abbas [email protected]

FARIS & CO. Office 510, Dana Center, Al Maktoum Street Dubai United Arab Emirates Mailing Address:

P.O. BOX 15747 Dubai United Arab Emirates Phone: +971 4 2211102 Fax: +971 4 2211103 Email: [email protected] Web: www.faris.com

Mohamad Al Marri [email protected]

PIONEER AUDITING Al-Owais Bldg., Suite A-02 Al-Riqqa St. P.O. Box 15892 Dubai United Arab Emirates

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Phone: +971 4 2226464 Fax: +971 4 2273020 Email: [email protected] Web: www.pioneerauditing.com

Nicolas A. Saade, Jr. [email protected]

UNITED KINGDOM Aberdeen HALL MORRICE LLP CHARTERED ACCOUNTANTS 6 & 7 Queens Terrace Aberdeen AB10 1XL Scotland United Kingdom Phone: +44 1224 647394 Fax: +44 1224 639541 Email: [email protected] Web: www.hall-morrice.co.uk

Robert Bain [email protected]

Birmingham CLEMENT KEYS LLP CHARTERED ACCOUNTANTS No 8 Calthorpe Road Edgbaston Birmingham B15 1QT United Kingdom Phone: +44 121 456 4456 Fax: +44 121 456 4510 Email: [email protected] Web: www.clementkeys.co.uk

Simon Atkins [email protected] Ross Cocker [email protected]

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Dudley (West Midlands) CK CHARTERED ACCOUNTANTS Number 4, Castle Court 2 Castlegate Way Dudley West Midlands, DY1 4RH United Kingdom Phone: +44 1384 245200 Fax: +44 1384 245250 Email: [email protected] Web: www.ckca.co.uk

Peter Davies [email protected]

Esher WOOLFORD & CO. LLP Hillbrow House Hillbrow Road Esher Surrey KT10 9NW United Kingdom Phone: +44 1372 471117 Fax: +44 1372 461401 Email: [email protected] Web: www.woolford.co.uk

(Additional offices in Guernsey and Isle of Man) Julia Wigram [email protected]

Exeter / Plymouth THOMAS WESTCOTT 26-28 Southernhay East Exeter EX1 1NS United Kingdom (Additional offices in Axminster, Barnstaple, Bideford, Crediton, Holsworthy, Honiton, Ilfracombe, Okehampton, Plymouth, Seaton, Tiverton, and Torquay)

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Phone: +44 1392 288555 Fax: +44 1392 288556 Email: [email protected] Web: www.thomaswestcott.co.uk

Richard Thomas [email protected]

Glasgow AD+ (Formerly Atkinson Donnelly) 1 Cambuslang Court Glasgow G32 8FH Scotland United Kingdom Phone: +44 141 643 9207 Fax: +44 844 811 0544 Email: [email protected] Web: www.adplusaccountants.co.uk

Matthew Donnelly [email protected]

London BUZZACOTT LLP 130 Wood Street London EC2V 6DL United Kingdom Phone: +44 20 7556 1200 Fax: +44 20 7556 1212 Email: [email protected] Web: www.buzzacott.co.uk

Alastair McQuater [email protected] Mark Worsey [email protected]

SIMMONS GAINSFORD LLP 7-10 Chandos Street Cavendish Square London W1G 9DQ United Kingdom

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Phone: +44 207 447 90 00 Fax: +44 207 447 90 01 Email: [email protected] Web: www.sgllp.co.uk

Stephen Jennings [email protected] Steven Strauss [email protected]

Manchester HURST Floor 7 82 King Street Manchester M2 4WQ United Kingdom Phone: +44 161 832 6633 Fax: +44 161 830 2187 Email: [email protected] Web: www.hurst.co.uk

(Additional offices in London and Stockport) Simon Brownbill [email protected]

Tunbridge Wells (Kent) CREASEYS GROUP LTD 77 Mount Ephraim Tunbridge Wells Kent TN4 8BS United Kingdom Phone: +44 18 92 546546 Fax: +44 18 92 511232 Email: [email protected] Web: www.creaseys.co.uk

Richard Holme [email protected]

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USA ALABAMA Enterprise CARR RIGGS & INGRAM CPAs and Advisors

901 Boll Weevil Circle, Suite 200 Enterprise, AL 36330 USA Phone: +1 334 347 0088 Fax: +1 334 347 7650 Email: [email protected] Web: www.cricpa.com

(40+ additional offices throughout Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Tennessee, and Texas) William Carr [email protected]

ARIZONA Scottsdale / Phoenix JOHNSON GOFF & COMPANY, PLLC 8777 East Via de Ventura Suite 245 Scottsdale, AZ 85258 USA Phone: +1 480 948 0060 / +1 800 214 4272 Fax: +1 480 596 1787 Email: [email protected] Web: www.johnsongoff.com

Robert S. Johnson [email protected]

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CALIFORNIA Los Angeles SINGERLEWAK LLP 10960 Wilshire Blvd. 7th Floor Los Angeles, CA 90024-3783 USA Phone: +1 310 477 3924 Fax: +1 310 478 6070 Email: [email protected] Web: www.singerlewak.com

(Additional offices in Monterey Park, Orange County, Silicon Valley, Woodland Hills, and San Francisco, CA) Richard A. Linder [email protected]

Newport Beach HAYNIE & COMPANY, CPAS 4910 Campus Drive Newport Beach, CA 92660-2119 USA Phone: +1 949 724 1880 Fax: +1 949 724 1889 Email: [email protected] Web: www.hayniecpa.com

Donald P. McNerney [email protected]

Pasadena KROST, BAUMGARTEN, KNISS & GUERRERO 790 E. Colorado Blvd., Suite 600 Pasadena, CA 91101 USA Phone: +1 626 449 4225 / +1 877 525 4462 Fax: +1 626 449 4471 Email: [email protected] Web: www.krostcpas.com

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(Additional offices in Los Angeles and Woodland Hills, CA; Cleveland, OH; Philadelphia, PA; and Dallas, TX) Gregory Kniss [email protected]

San Francisco REALIZE CPA, LLP 50 California Street, Suite 3550 San Francisco, CA 94111-4717 USA Phone: +1 415 362 5990 Fax: +1 415 362 2434 Email: [email protected] Web: www.realizecpa.com

Kyle Vineyard [email protected]

San Jose PETRINOVICH PUGH & COMPANY, LLP 333 W. Santa Clara Street Suite 830 San Jose, CA 95113 USA Phone: +1 408 287 7911 Fax: +1 408 297 7836 Email: [email protected] Web: www.ppandco.com

Edward A. Davis [email protected] Marc Parkinson [email protected]

COLORADO Denver HEIN & ASSOCIATES LLP 1999 Broadway, Suite 4000 Denver, CO 80202 USA 108

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Phone: +1 303 298 9600 Fax: +1 303 298 8118 Email: [email protected] Web: www.heincpa.com

(Additional offices in Dallas and Houston, TX; Irvine, CA) James Brendel [email protected] Brian Mandell-Rice [email protected]

CONNECTICUT Hartford FIONDELLA, MILONE & LASARACINA LLP In the Hartford Metropolitan Area:

300 Winding Brook Drive Glastonbury, CT 06033 USA Phone: +1 860 657 3651 Fax: +1 860 657 3657 Email: [email protected] Web: www.fmlcpas.com

(Additional offices in Bristol, New Haven, and Stamford, CT) Jeff Fiondella [email protected]

DELAWARE Wilmington BELFINT, LYONS & SHUMAN, PA 1011 Centre Road, Suite 310 Wilmington, DE 19805 USA (Additional office in West Chester, PA) Phone: +1 302 225 0600 Fax: +1 302 225 0625 Email: [email protected] Web: www.belfint.com

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Barry A. Crozier [email protected]

DISTRICT OF COLUMBIA Washington, DC WATKINS MEEGAN LLC In the DC Metropolitan Area:

6720-B Rockledge Drive, Suite 750 Bethesda, MD 20817-1884 USA Phone: +1 301 654 7555 Fax: +1 301 718 9663 Email: [email protected] Web: www.watkinsmeegan.com

(Additional offices in Annapolis, MD; Tysons Corner, VA) Mike Micholas [email protected]

E. COHEN & COMPANY, CPAS In the DC Metropolitan Area:

One Research Court, Suite 101 Rockville, MD 20850 USA Phone: +1 301 917 6200 Fax: +1 301 917 6220 Email: [email protected] Web: www.ecohencpas.com

Eric Cohen [email protected]

FLORIDA Melbourne BERMAN HOPKINS WRIGHT & LAHAM CPAS & ASSOCIATES, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 USA 110

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Phone: +1 321 757 2020 Fax: +1 321 242 4844 Email: [email protected] Web: www.bermanhopkins.com

(Additional office in Orlando, FL) Phil Hayes [email protected]

Miami BERKOWITZ POLLACK BRANT ADVISORS AND ACCOUNTANTS 200 South Biscayne Blvd. Sixth and Seventh Floors Miami, FL 33131 USA Phone: +1 305 379 7000 Fax: +1 305 379 8200 Email: [email protected] Web: www.bpbcpa.com

(Additional offices in Fort Lauderdale and Boca Raton, FL) Jeffrey M. Mutnik [email protected]

PEREZ-ABREU, AGUERREBERE, SUEIRO & TORRES P.L. 2121 Ponce de Leon Blvd. Suite 650 Miami, FL 33134 USA Phone: +1 305 567 0150 Fax: +1 305 476 1551 Email: [email protected] Web: www.paast.com

Carlos Perez-Abreu [email protected]

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West Palm Beach HOLYFIELD & THOMAS, LLC

Certified Public Accountants & Advisors 125 Butler Street West Palm Beach, FL 33407-6105 USA

Phone: +1 561 689 6000 Fax: +1 561 689 6001 Email: [email protected] Web: www.ht-cpa.com

David J. Thomas [email protected]

GEORGIA Atlanta MOORE COLSON In the Atlanta Metropolitan Area:

1640 Powers Ferry Road Building 11, Suite 300 Marietta, GA 30067 USA Phone: +1 770 989 0028 Fax: +1 770 989 0201 Email: [email protected] Web: www.moorecolson.com

Bert Mills [email protected]

ILLINOIS Chicago LEGACY PROFESSIONALS LLP 311 South Wacker Drive Suite 4000 Chicago, IL 60602 USA

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Phone: +1 312 368 0500 / +1 866 DIAL LEGACY Fax: +1 312 368 0746 Email: [email protected] Web: www.legacycpas.com

(Additional offices in Minneapolis, MN; Schererville, IN) Robert Tiberi [email protected]

PORTE BROWN LLC In the Chicago Metropolitan Area:

845 Oakton Street Elk Grove Village, IL 60007 USA Phone: +1 847 956 1040 Fax: +1 847 956 6780 Web: www.portebrown.com

(Additional offices in McHenry and Tinley Park, IL) Kelley Krowczyk [email protected]

SIKICH LLP In the Chicago Metropolitan Area:

1415 W. Diehl Rd., Suite 400 Naperville, IL 60563 USA Phone: +1 630 566 8400 Fax: +1 630 566 8401 Email: [email protected] Web: www.sikich.com

(Additional offices in Denver, CO; Chicago, Decatur, Rockford and Springfield, IL; Indianapolis, IN; St. Louis, MO; Houston, TX; and Milwaukee, WI) Thomas P. Luken [email protected]

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INDIANA Indianapolis KATZ, SAPPER & MILLER 800 East 96th Street, Suite 500 Indianapolis, IN 46240 USA Phone: +1 317 580 2000 Fax: +1 317 580 2117 Email: [email protected] Web: www.ksmcpa.com

(Additional offices in Fort Wayne, IN; New York, NY) Jamie S. Ellis [email protected]

LOUISIANA New Orleans PAILET, MEUNIER AND LEBLANC, LLP In the New Orleans Metropolitan Area:

3421 N. Causeway Blvd., Suite 701 Metairie, LA 70002 USA Phone: +1 504 837 0770 Fax: +1 504 837 7102 Email: [email protected] Web: www.pmlcpa.com

Kenneth C. Pailet [email protected]

MASSACHUSETTES Boston KATZ NANNIS + SOLOMON PC In the Boston Metropolitan Area:

800 South Street, Suite 250 Waltham, MA 02453 USA 114

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Phone: +1 781 453 8700 Fax: +1 781 453 8778 Email: [email protected] Web: www.knscpa.com

Jeffrey D. Solomon [email protected]

MINNESOTA Minneapolis BOULAY PLLP 7500 Flying Cloud Drive, Suite 800 Minneapolis, MN 55344 USA Phone: +1 952 893 9320 Fax: +1 952 835 7296 Email: [email protected] Web: www.BoulayGroup.com

(Additional office in Naples, FL) Mark J. DeNucci [email protected]

Rochester SMITH SCHAFER & ASSOCIATES 220 South Broadway, Suite 102 Rochester, MN 55904 USA Phone: +1 507 288 3277 Fax: +1 507 288 4571 Email: [email protected] Web: www.smithschafer.com

(Additional offices in Edina, Maplewood, and Red Wing, MN) Steve Erchul [email protected]

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MISSOURI St. Louis HOCHSCHILD, BLOOM & COMPANY LLP In the St. Louis Metropolitan Area:

15450 South Outer Forty Road, Ste. 135 Chesterfield, MO 63017-2066 USA Phone: +1 636 532 9525 Fax: +1 636 532 9055 Email: [email protected] Web: www.hbclp.com

(Additional office in Washington, MO) Robert B. Offerman [email protected]

STONE CARLIE & COMPANY, LLC 101 South Hanley Road, Suite 800 St. Louis, MO 63105-3437 USA Phone: +1 314 889 1100 Fax: +1 314 889 1101 Email: [email protected] Web: www.stonecarlie.com

Jeffrey F. Ward [email protected]

NEW JERSEY Somerset ROSENBERG RICH BAKER BERMAN & COMPANY – CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS 265 Davidson Avenue, Suite 210 Somerset, NJ 08873-4120 USA Phone: +1 908 231 1000 Fax: +1 908 231 6894 Email: [email protected] Web: www.rrbb.com

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(Additional office in Maplewood, NJ) Robert Quick [email protected]

NEW YORK Ithaca SCIARABBA WALKER & CO. LLP 410 East Upland Road Ithaca, NY 14850 USA Phone: +1 607 272 5550 Fax: +1 607 273 6357 Email: [email protected] Web: www.swcllp.com

(Additional office in Cortland, NY) Dave Iles [email protected]

New York City PERELSON WEINER LLP One Dag Hammarskjold Plaza, 42nd Floor New York, NY 10017-2286 USA Phone: +1 212 605 3100 Fax: +1 212 605 3128 Email: [email protected] Web: www.pwcpa.com

(Additional office in Jerusalem, Israel) Ronald G. Weiner [email protected]

RAICH ENDE MALTER & CO. LLP 1375 Broadway, 15th Floor New York, NY 10018 USA

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Phone: +1 212 944 4433 Fax: +1 212 944 5404 Email: [email protected] Web: www.rem-co.com

(Additional offices in East Meadow, NY; Florham Park, NJ; and Grand Cayman) Cornelius V. Kilbane Jr. [email protected]

ROSEN SEYMOUR SHAPSS MARTIN & COMPANY LLP 757 Third Avenue New York, NY 10017-2049 USA Phone: +1 212 303 1800 Fax: +1 212 755 5600 Email: [email protected] Web: www.rssmcpa.com

(Additional office in Garden City, NY) David Ostrow [email protected]

Rochester FLAHERTY SALMIN CPAS 2300 Buffalo Rd., Bldg. 200 Rochester, NY 14624 USA Phone: +1 585 279 0120 Fax: +1 585 279 0166 Email: [email protected] Web: www.fs-cpa.com

Paul Salmin [email protected]

Syracuse GROSSMAN ST. AMOUR CPAS 110 West Fayette Street Suite 900, Lincoln Center Syracuse, New York 13202 USA 118

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Phone: +1 315 422 1391 Fax: +1 315 423 2815 Email: [email protected] Web: www.gsacpas.com

Gary A. Grossman [email protected]

OHIO Akron BCG & COMPANY 1735 Merriman Road Akron, OH 44313-9007 USA Phone: +1 330 864 6661 Fax: +1 330 864 6918 Email: [email protected] Web: www.bcgcompany.com

David A. Brockman [email protected]

Cincinnati CASSADY SCHILLER & ASSOCIATES INC. 4705 Lake Forest Drive Cincinnati, OH 45242 USA Phone: +1 513 483 6699 Fax: +1 513 483 6690 Email: [email protected] Web: www.csa-cpa.com

Robert Schiller [email protected]

Cleveland HW&CO. 23240 Chagrin Boulevard Suite 700 Cleveland, OH 44122-5450 USA

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Phone: +1 216 831 1200 Fax: +1 216 831 1842 Email: [email protected] Web: www.hwco.com

(Additional offices in Mentor and Westerville, OH) Stephen E. Stanisa [email protected]

Columbus BALESTRA, HARR & SCHERER, CPAS INC. In the Columbus Metropolitan Area:

129 Pinckney Street Circleville, OH 43113-0875 USA Mailing Address:

P.O. Box 875 Circleville, OH 43113-0875 USA Phone: +1 740 474 5210 Fax: +1 740 474 7319 Email: [email protected] Web: www.bhscpas.com

(Additional offices in Piketon and Worthington, OH) Jeffrey Harr [email protected]

PENNSYLVANIA Harrisburg MCKONLY & ASBURY LLP In the Harrisburg Metropolitan Area:

415 Fallowfield Road Camp Hill, PA 17011-4906 USA Phone: +1 717 761 7910 Fax: +1 717 761 7944 Email: [email protected] Web: www.macpas.com

(Additional office in Lancaster, PA) 120

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Terry L. Harris [email protected]

Philadelphia FESNAK, LLP In the Philadelphia Metropolitan Area:

1777 Sentry Parkway West Dublin Hall, Suite 300 Blue Bell, PA 19422 USA Phone: +1 267 419 2200 Fax: +1 267 419 2222 Email: [email protected] Web: www.fesnak.com

(Additional office in New York City, NY) Robert W. Fesnak [email protected]

RW GROUP, LLC In the Philadelphia Metropolitan Area:

148 W. State Street, Suite 304 Kennett Square, PA 19348 USA Phone: +1 610 713 8208 Fax: +1 610 571 2265 Email: [email protected] Web: www.rwgroupllc.com

Richard E. Wortmann [email protected] Please note that as of November 1, 2014, the new address for RW Group will be: 400 Old Forge Lane, Suite 401 Kennett Square, PA 19348 USA

Phone/Fax remain the same.

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Pittsburgh SCHNEIDER DOWNS & CO., INC. One PPG Place, Suite 1700 Pittsburgh, PA 15222-5416 USA Phone: +1 412 261 3644 Fax: +1 412 261 4876 Email: [email protected] Web: www.schneiderdowns.com

(Additional office in Columbus, OH) Raymond W. Buehler, Jr. [email protected]

RHODE ISLAND Providence GOLUSES & COMPANY, LLP 310 Reservoir Avenue Providence, RI 02907 USA Phone: +1 401 461 2727 Fax: +1 401 461 1890 Email: [email protected] Web: www.golusesllp.com

Louis M. DiOrio [email protected]

SOUTH CAROLINA Columbia BAUKNIGHT PIETRAS & STORMER, P.A. 1517 Gervais Street Columbia, SC 29201 USA Phone: +1 803 771 8943 Fax: +1 803 771 8958 Email: [email protected] Web: www.bpscpas.com

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Chris R. Stormer [email protected]

TEXAS Dallas BLAND GARVEY, P.C. In the Dallas Metropolitan Area:

2600 North Central Expressway, Suite 550 Richardson, TX 75080-2007 USA Phone: +1 972 231 2503 Fax: +1 972 783 6501 Email: [email protected] Web: www.blandgarvey.com

John C. Garvey, Jr. [email protected]

VALUESCOPE, INC. In the Dallas Metropolitan Area:

950 E. State Highway 114, Suite 120 Southlake, TX 76092 USA Phone: +1 817 481 4997 Fax: +1 817 481 4905 Email: [email protected] Web: www.valuescopeinc.com

Steven C. Hastings [email protected]

Houston CALVETTI FERGUSON 1201 Louisiana, Suite 800 Houston, TX 77002 USA Phone: +1 713 957 2300 Fax: +1 713 895 9393 Email: [email protected] Web: www.calvettiferguson.com

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(Additional offices in San Antonio and The Woodlands, TX) Jason Ferguson [email protected]

UTAH Salt Lake City HAYNIE & COMPANY, PC 1785 West Printers Row Salt Lake City, UT 84119-2069 USA Phone: +1 801 972 4800 Fax: +1 801 972 8941 Email: [email protected] Web: www.hayniecpas.com

(Additional offices in Littleton and Loveland, CO; Ogden, UT) Kent Christensen [email protected]

WASHINGTON Seattle BERNTSON PORTER & COMPANY, PLLC In the Seattle Metropolitan Area:

155 108th Ave. NE, Ste. 510 Bellevue, WA 98004 USA Phone: +1 425 454 7990 Fax: +1 425 454 7742 Email: [email protected] Web: www.bpcpa.com

Robert Berntson [email protected] Greg Porter [email protected]

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WISCONSIN Green Bay KERBERROSE S.C. In the Green Bay Metropolitan Area:

115 E. Fifth Street Shawano, WI 54166 USA Phone: +1 715 526 4595 Fax: +1 715 524 2599 Web: www.kerberrose.com

(Additional offices in Appleton, Clintonville, Green Bay, Oshkosh, Rhinelander, Sister Bay, and Sturgeon Bay, WI) David A. Kerber [email protected]

URUGUAY Montevideo ECHEVARRIA PETIT & ASOC. Convención 1382, 5th floor Montevideo 11100 Uruguay Phone: +598 2 9007772 Fax: +598 2 9007734 Email: [email protected] Web: www.epya.com.uy

Jorge Echevarria Petit [email protected]

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VENEZUELA Caracas DUGARTE GONZALEZ RODRIGUEZ & ASOCIADOS Av. Francisco de Miranda Edf. Planinco, Piso 6 y 9, Ofic 6-1 y P.H. Caracas Venezuela Phone: +58 212 2657541 Fax: +58 212 2657541 Email: [email protected] Web: www.dgryasociados.com.ve

Rafael J. Dugarte R. [email protected]

MILIANI, PALMERO & ASOCIADOS CONTADORES PÚBLICOS Av. Francisco Solano López, cruce con calle Paraíso Edificio: Eskina P.A. - Sabana Grande Caracas Venezuela Phone: +58 212 7611024 / 7613405 / 7623252 Fax: +58 212 7611024 / 7613405 Email: [email protected] Web: www.palmero.com.ve

Gordy Palmero Luján [email protected] / [email protected]

WESCO - K.F. WESEMANN CONSULTORES Y ASOCIADOS, S.A. Avenida Venezuela, Torre Venezuela PH-2 El Rosal Caracas 1060 Venezuela Phone: +582 12 954 1360 Fax: +582 12 954 1368 Email: [email protected] Web: www.wesco.com.ve

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Fredrik Wesemann [email protected]

VIETNAM Da Nang AAC AUDITING AND ACCOUNTING COMPANY 217 Nguyen Van Linh Street Da Nang 59 Vietnam Phone: +84 511 3655886 Fax: +84 511 3655887 Email: [email protected] Web: www.aac.com.vn

(Additional office in Ho Chi Minh City) Phan Xuan Van [email protected]

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ALPHABETICAL LISTING OF MEMBER FIRMS A AAC Auditing and Accounting Company.............................................127 AAT SIA.............................................................................................65 ABELIA Consulting..............................................................................38 Aboulafia Avital & Co..........................................................................58 Accounting Solutions, LLC.................................................................100 ACORDIA ACR................................................................................... 90 ACR Auditecnia, S.L........................................................................... 94 Action Expertise.................................................................................39 Adatkontroll Interexpert Kft................................................................53 Adenusi & Company............................................................................76 AFIGEC..............................................................................................39 AI Rivera & Rivera International Firm S.C............................................71 Al Salheya Certified Public Accountants.............................................. 64 ALASKA.............................................................................................21 Aldunate & Asociados.........................................................................25 Alinga Consulting Group.....................................................................85 Alliance Trust Co. (Mauritius) Ltd.........................................................69 Alpha-Audit........................................................................................97 ALT-Audit LLC.................................................................................... 86 Ang & Co PAC.....................................................................................87 Aoba CPA Limited...............................................................................52 Ardito-Cojutti-Corciulo-Graffi Brunoro-Zilli...........................................62 AREVA Allgemeine Revisions- und Treuhand AG.................................. 66 ARS ARCUS GmbH..............................................................................49 ART-Audit...........................................................................................85 Asad Abbas & Co.............................................................................. 101 ASTAF SAS.........................................................................................27 Aston Ryan Malcolm...........................................................................17 ATA Consult Ltd..................................................................................23 ATA Finance.......................................................................................82 Atkinson Donnelly (ad+)....................................................................104 Auditas GmbH Wirtschaftsprüfungsgesellschaft...................................50 AUDITEX............................................................................................87 AUDITIA Audit, Tax and Advisory....................................................... 90 Austin & Falls CPAs...........................................................................123 Ay Yeminli Mali Müşavirlik Ltd. ŞTİ...................................................... 98 Azcona y Asociados............................................................................91 B Balestra, Harr & Scherer, CPAs Inc....................................................120 Bauknight Pietras & Stormer, P.A.......................................................122 BARBARA & Co...................................................................................65 Barreto y Asociados Certified Public Accountants, Consultants and Advisors...............................................................79 BBC PROFESSIONALS (Chartered Accountants)...................................76 BCG & Company...............................................................................119 Belfint, Lyons & Shuman, PA.............................................................109 Ben Cherif & Associés.........................................................................71 Berkowitz Pollack Brant Advisors and Accountants............................. 111 Berman Hopkins Wright & Laham CPAs & Associates, LLP.................. 110 Berntson Porter & Company, PLLC.....................................................124 BEST AUDIT GmbH............................................................................ 46 Birleşik Uzmanlar CPAs...................................................................... 98 BLAND GARVEY, P.C.........................................................................123 Blömer accountants en adviseurs........................................................75 Böhret · Lindstedt · Sehmsdorf & Partner............................................45 Boulay PLLP.....................................................................................115 Bracken Rothwell................................................................................63 BRK Sp. Z o.o.....................................................................................82 Broide & Co........................................................................................58 BTU TREUHAND GmbH Wirtschaftsprüfungsgesellschaft | BTU SIMON Rechtsanwälte Steuerberater Wirtschaftsprüfer...........49 Buzzacott LLP...................................................................................104

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C C & N Auditors Ltd..............................................................................30 C.P.A. Dr. Mehnert, Seuling & Collegen GmbH & Co. KG Steuerberatungsgesellschaft......................................................... 48 C.W. Ducker & Associados, Lda...........................................................72 C.W. Fan & Co....................................................................................53 C.W. Stirling & Co. Chartered Accountants...........................................16 Cabinet Mabrouk Ayari – CMA International.........................................97 Cabinet Mohamed Habib Landoulsi......................................................97 Cabinet Ridha Ketata......................................................................... 96 Cagnat & Associés S.A....................................................................... 40 Calvetti Ferguson............................................................................. 119 Carr, Riggs & Ingram, LLC.................................................................106 Cassady Schiller & Associates Inc...................................................... 119 Castillo & Asociados S. Civil R.L.......................................................... 80 CBR Audit Union s.r.o..........................................................................30 Chase Derwitt....................................................................................69 CHD AVEXI.........................................................................................41 Chen & Wen, CPA...............................................................................95 CK Chartered Accountants................................................................103 Clarke Henning LLP.............................................................................24 Clement Keys LLP Chartered Accountants..........................................102 COMMENDATIO Wirtschaftstreuhand GmbH........................................18 Consultores Financieros JR & Asociados, S.A.......................................27 Consultores y Asesores Financieros Farfan Mejia Farmesil CIA. LTDA.......... 33 Cosmos & Co......................................................................................62 Coye & Associates..............................................................................21 Creaseys Group Ltd..........................................................................105 CROP registeraccountants and CROP tax advisors...............................72 CSA EXPERTISE..................................................................................38 D De Visu............................................................................................100 Diplom Kaufmann Siegfried Heinzelmann............................................ 44 Diwan & Company............................................................................. 96 DMC Associates................................................................................. 64 Doumani & Co. CPAs...........................................................................65 Dr. Ehlers · Gruttke · Dr.Volkmann und Partner....................................47 DR. FRIEDERICH & COLLEGEN............................................................50 DR. PLÖGER CORPORATE REVISION GMBH Wirtschaftsprüfungsgesellschaft................................................... 48 Dr. Schmitz Simon Bücken & Partner...................................................45 DR. VIELER + PARTNER......................................................................43 DRT & Partners..................................................................................20 Dugarte Gonzalez Rodriguez & Asociados..........................................126 E E. Cohen & Company, CPAs...............................................................110 Echevarria Petit & Asoc.....................................................................125 Economos Pty Ltd Chartered Accountants...........................................13 Ecum Revizija d.o.o............................................................................ 88 EPG Treuhand Aktiengesellschaft........................................................43 Eugénio Branco & Associados, SROC, Lda............................................83 F F. Iberico y Asociados Contadores Públicos S.C....................................83 Fairway Group....................................................................................63 FARIS & Co......................................................................................101 Fesnak, LLP......................................................................................121 FGV & Asociados................................................................................91 FIBA..................................................................................................41 Fidaquitaine.......................................................................................36 FIDSUD CDBA....................................................................................42 FIDAIX SCHULER & KOLLEGEN GmbH.................................................42 FID’OUEST.........................................................................................36 FIDUCIAIRE INTERNATIONALE...........................................................72 Fiondella, Milone & LaSaracina LLP....................................................109 FITECO..............................................................................................37 Flaherty Salmin CPAs........................................................................118 Fortunity............................................................................................13 Franz Reiβner Treuhandgesellschaft mbH Wirtschaftsprüfungsgesellschaft................................................... 46 G G.S.MATHUR & Co..............................................................................56

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Gda Revisori Indipendenti Spa............................................................59 GHJ....................................................................................................47 Gilligan Sheppard Ltd..........................................................................75 Goldwyns, S.L. Auditores....................................................................91 Goluses & Company, LLP...................................................................122 Griffiths + Associates Ltd................................................................... 68 Grossman St. Amour CPAs................................................................118 GROUPE ACE (CABINET COSQUER TANGUY)...................................... 40 GROUPE ACE (CABINET TANGUY).......................................................39 GROUPE ACE (SAS BLECON & ASSOCIES)............................................37 H Hall Morrice LLP Chartered Accountants............................................102 Halpern & Prinz WP und STB GesmbH.................................................18 Hanul Accounting Corporation.............................................................89 Haps Consulting Ltd., & CPAs..............................................................95 Harding Martin...................................................................................15 Haynie & Company, CPAs..................................................................107 Haynie & Company, PC.....................................................................124 HCC HenriquezCroes&Co....................................................................12 Hein & Associates LLP.......................................................................108 Hi Fidelity Solutions Private Limited.................................................... 54 HMS - Assurance Group S.R.L.............................................................22 Hochschild, Bloom & Company LLP.................................................... 116 Holyfield & Thomas, LLC Certified Public Accountants & Advisors.......112 Hornig Ringwald PartG mbB, Steuerberater Wirtschaftsprüfer..............49 HW&Co............................................................................................119 HURST.............................................................................................105 I Ibarra Espino y Cia., S.C.....................................................................69 Ibrahim Abbasi & Co.......................................................................... 84 Induk Accounting Corporation.............................................................89 INFO AUDIT CONSULTING SRL...........................................................85 Intercompute Rabl & Partner KG Steuerberatungsgesellschaft.............19 INTERCONSULTA Accountants and Trustees Ltd.................................. 94 Interexpert - Zagreb d.o.o..................................................................28 Interexpert Bohemia spol.s r.o............................................................31 Interexpert Treuhand Steuerberatungsgesellschaft m.b.H. & Co. OG........... 19 Itimat Bagimsiz Denetim ve YMM A.S................................................. 99 J Joanknecht & Van Zelst B.V.................................................................74 Johnson Goff & Company, PLLC.........................................................106 Juarez Group S. de R.L.......................................................................52 Jung Treuhand GmbH Wirtschaftsprüfungsgesellschaft....................... 46 JUNGMEIER STEUERBERATUNG GMBH................................................19 K K. P. RAO & CO.................................................................................. 54 Kamphuis & Berghuizen......................................................................73 Kancelaria Audytorska Dudek i Partnerzy Biegli Rewidenci...................81 Kantilal Patel & Co............................................................................. 54 Karin Group........................................................................................28 Katz Nannis + Solomon PC................................................................ 114 Katz, Sapper & Miller........................................................................ 114 KENNEDY Auditores Consultores Ltda..................................................25 KerberRose S.C................................................................................125 Khaled El Ghannam & Co................................................................... 34 KKP Accountancy Services Ltd............................................................29 KONLUS | Koehler Neumann & Partner / IT Audit GmbH......................43 KPB Chartered Accountants................................................................32 Krost, Baumgarten, Kniss & Guerrero................................................107 Kypris & Associates S.A......................................................................51 L L’Alliance Revision SARL..................................................................... 66 Legacy Professionals LLP..................................................................112 Lehner & Partner Wirtschaftsprüfungs- und Steuerberatungsgesellschaft mbH..................................................18 Léo Jégard et Associés...................................................................... 40 LHM Hußenöder Maurer Kalis und Partner mbB Wirtschaftsprüfer Steuerberater Rechtsanwälte............................. 44 LMPG Auditores e Consultores............................................................22

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M M/s S. Viswanathan............................................................................55 Madera Soriano & Asociados Certified Public Accountants....................32 MAF Auditores, SLP............................................................................92 Manning Elliott LLP.............................................................................24 Manohar Chowdhry & Associates.........................................................55 Martinsen...........................................................................................31 Masih Muhith Haque & Co...................................................................20 McKonly & Asbury LLP......................................................................120 Miliani, Palmero & Asociados Contadores Públicos.............................126 MMS Asesores Corporativos, S.C.........................................................71 Moore Colson...................................................................................112 MSSANTINI Consulting.......................................................................22 Mustapha, Khoo & Co.........................................................................67 N Nabil Joseph Abdel Messih & Co......................................................... 34 Naveed Zafar Ashfaq Jaffery & Co., Chartered Accountants..................78 NOFIVAL SA.......................................................................................93 Noone Casey......................................................................................57 Noras Silverio & Bizarro Do Vale, SROC...............................................82 Núñez Dubón y Asociados...................................................................52 Nuñez Serrano & Asociados Cia. Ltda..................................................33 O OAG...................................................................................................63 “Öbug” Dr Nikolaus Wirtschaftstreuhand KG Steuerberatungsgesellschaft..........................................................20 Oettinger und Partner GmbH..............................................................45 Ong & Wong Chartered Accountants...................................................67 Osama A. Elkhereiji & Partner Co....................................................... 86 P Pailet, Meunier and LeBlanc, LLP....................................................... 114 Palestine Auditing & Accounting Company...........................................79 Papachristoforou & Fandeos Ltd..........................................................29 Patrick Wong CPA Limited...................................................................53 PCG Business Advisers....................................................................... 80 Perelson Weiner LLP......................................................................... 117 Perez-Abreu, Aguerrebere, Sueiro & Torres P.L.................................. 111 Petrinovich Pugh & Company, LLP.....................................................108 PHOTIADES & PHOTIADES LTD..........................................................30 Pierian Inc..........................................................................................89 PIM + CO.........................................................................................100 Pinto & Palma SROC...........................................................................83 Pioneer Auditing...............................................................................101 Porte Brown LLC...............................................................................113 Progressia Fiduciary and Management Company Ltd............................93 PSB Boisjoli LLP - Partnership of Chartered Professional Accountants.......... 25 R R. Olivares y Asociados, S.C................................................................70 R3 Revisionsbyrå KB...........................................................................92 Raich Ende Malter & Co. LLP............................................................. 117 Rajendra & Co....................................................................................56 Realize CPA, LLP...............................................................................108 Resource Révision Sárl Cabinet de révision agréé (CSSF) Expertcomptable Luxembourg Chartered Accountants In England & Wales...... 67 Revisjonspartner AS...........................................................................77 Rivero & Olivares................................................................................70 Rosen Seymour Shapss Martin & Company LLP..................................118 Rosenberg Rich Baker Berman & Company Certified Public Accountants and Consultants............................... 116 RW Group, LLC.................................................................................121 S S.J. Grand Financial and Tax Advisory.................................................26 S.P. Chopra & Co................................................................................56 Sacoto & Asociados C. Ltda.................................................................33 Salas y Salas Asociados..................................................................... 80 Schinca, Rabbordi y Asociados............................................................12 Schneider Downs & Co., Inc..............................................................122 Sciarabba Walker & Co. LLP.............................................................. 117 SFG Société Fiduciaire et de Gérance SA.............................................93 Shanghai Linfang Certified Public Accountants Co., Ltd........................27

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Sherry McNabola Murray & Co.............................................................57 Shimmerman Penn LLP.......................................................................24 Sikich LLP.........................................................................................113 Simmons Gainsford LLP....................................................................104 Simmons Gainsford LLP (Gibraltar)......................................................51 SingerLewak LLP..............................................................................107 Sisto, Agramonte y Asociados, S.C......................................................70 Smart Financial Solutions B.V..............................................................73 Smith Schafer & Associates, Ltd........................................................115 SOGEX...............................................................................................37 Sothertons (Adelaide).........................................................................15 Sothertons Ltd (Auckland)..................................................................76 Sothertons (Gladstone).......................................................................14 Sothertons (Melbourne)......................................................................16 Sothertons (Sydney)...........................................................................14 Sothertons (Perth)..............................................................................17 Spasa Auditoria, S.L.P........................................................................ 90 Spiteri Bailey & Co............................................................................. 68 Stone Carlie & Company, LLC............................................................ 116 Strada Borghetti Cavo e Associati........................................................59 STREGO.............................................................................................36 Studio Antonio Ortolani...................................................................... 60 Studio Chiavegatti e Associati.............................................................62 Studio Ciganotto Cinelli.......................................................................61 Studio De Giorgi................................................................................ 60 Studio Nidasio....................................................................................58 Studio Rosina e Associati....................................................................59 Studio S. Lodi Revisione S.R.L............................................................ 60 Studio Zanoni.....................................................................................61 Suzhou Huaming United CPAs.............................................................26 Svindal Leidland Myhrer & Co. AS........................................................77 T Talco Knowhow Oy.............................................................................35 TAXON GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft..............47 Teknik Smmm ve Denetim Ltd. ŞTİ..................................................... 99 Teodoro Santamaria Canlas & Co........................................................81 ThaiAudit TheTruth Limited................................................................ 96 Thakur, Vaidyanath Aiyar & Co............................................................57 Thomas Westcott.............................................................................103 Tognacci & Associati...........................................................................61 Torres CPA Group.............................................................................. 84 Traust Accounting and Legal Firm........................................................71 Tresaudit CMD SARL...........................................................................87 Treureva Ltd...................................................................................... 94 Trigema AG........................................................................................95 TSB Treuhand GmbH..........................................................................50 TWS Auditores e Consultores..............................................................23 U UCC & Associates LLP.........................................................................55 Uzman Kadro Denetım Danişmanlik ve YMM Ltd. ŞTİ.......................... 99 V ValueScope, Inc...............................................................................123 Ventura Sosa, S.A. de C.V...................................................................35 VISSER & VISSER ACCOUNTANTS-BELASTINGADVISEURS..................74 W Wadid Rizkalla & Co........................................................................... 34 Wainstein, del Castillo, Pardo de Retes y Asociados.............................12 Watkins Meegan LLC......................................................................... 110 Ways to Progress............................................................................... 98 WCS Worldwide Corporate Services Ltd...............................................29 Webb Martin Consulting Pty Ltd..........................................................16 Wesco - K.F. Wesemann Consultores y Asociados, S.A.......................126 West-Rhein-Treuhand Zacharias & Demmer........................................ 44 Wilder Lockitch.................................................................................. 88 Woolford & Co. LLP...........................................................................103 Z Z/V/D/G Hubert-Reh, Vingerhoets.......................................................51 Zahid Jamil & Co., Chartered Accountants...........................................78

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