Integra International Directory 2007/2008

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International Directory 2007/2008

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INTERNATIONAL DIRECTORY 2007/2008

The administration office for the Americas section (North, Central, and South America, Caribbean, Asia, and Australia) is located in Vancouver, Canada, at: Integra International Inc. 1364 Summit Drive, Coquitlam, BC V3J 5L8 Canada Attn: Richard A. Purcell, CA Tel: +1 604 817 1500 Fax: +1 604 939 1872 North America Toll Free Telephone: +1 877 588 5899 E-mail: purcell@integra-international.net

The administration office for the Europe section (Europe, Middle East, India and Pakistan, and Africa) is located in Berlin, Germany, at: Integra International c/o Wagemann & Partner Eisenzahnstrasse 64, D-10709 Berlin Germany Attn: Susanne Martius Tel: +49 30 8938890 Fax: +49 30 89388999 Cell: +49 179 1323443 E-mail: martius@integra-international.net

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Integra International As Global Chairman I am pleased to introduce Integra International to you. We are a fast growing network of independent tax consulting, auditing and business consulting firms. Integra International was founded in 1994 when a group of friends came together in Brussels with the intention of founding an international tax network. This led to a cooperation with an existing federation in North America and led to the set up of the combined group.

Franz Schweiger As you will see from our office locations on page 14, with members in more than 43 countries, Integra International can truly provide a global service for it’s members and their clients. Our 89 member firms operate from 123 cities in all major business regions on the globe.

The knowledge (both domestic and international) of thousands of individuals involved in Integra is available to be drawn upon by any member needing assistance. The members of this interactive network of CPA´s, CA´s and Business Advisors share knowledge openly and regularly so that each member can offer expanded professional services to their clients including those international needs of their current or future clients.

Special task forces on international taxation, auditing, SOX, business valuation and other extended services support all member firms with the highest possible knowledge available. Trusted consultants with professional ethics can act on a personal basis - the biggest advantage for their clients is the “know how” of the group as well as knowing your consultant.

Training courses for our members and their staff as well as seminars for their clients and speeches at trade fairs and exhibitions are part of our marketing approach. It is our overall idea to act globally but serve with the local knowledge of our members’ firm’s. Our slogan is also our mission: Integra International - Your Global Advantage Franz Schweiger Global Chairman Integra International

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Your global advantage Integra International operates under a Federation Agreement that was adopted between Integra International Association (a Swiss nonprofit association) and Integra International Inc. (a New York nonprofit association). It is governed by an executive committee of members nominated and elected to the Global Board by the member firms.

We operate as a genuine network with very regular contact between all of our members - especially at our annual regional and international conferences.

These conferences concentrate on producing agendas that help and educate our members with programs that are relevant to the issues that they and their clients face on a daily basis.

Each member firm is independent and no partnership, implied or otherwise, exists between member firms by reason of their membership in Integra International.

In addition to the conferences, special interest groups and committees collaborate during the year on such topics as:

Integra was conceived by the founding members in North America and Europe who realized the need for “local” accounting and consulting firms to join together and gain support and share knowledge with similar firms.

Members of Integra International and their clients benefit from the relationships, education, and resources that are shared throughout the organization. As today's world shrinks due to the increase in technology, the connections made through Integra International assure that members’ firms will grow and support one another and their clients in this ever changing global economy.

Before any new members are admitted, a thorough due diligence visit is made to their offices and assurances are received that they will adhere to our by-laws and code of conduct.

We pride ourselves on being a network with a different approach, vision, and philosophy. Our members as professionals are passionate about delivering a very high quality of service to their clients and we bring this passion to our dealings with members and their clients.

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• • • • • • •

Best practices and benchmarking International taxation Marketing and new services New members International Financial Reporting Standards (IFRS) Auditing (private and public companies) The family firm

Integra publishes two quarterly newsletters: Credits and Debits - Electronically distributed to all professional members of the network with the intention of keeping everyone informed of what is going on within the organization, and Global Update - Electronically distributed to all professional members of the network for them to forward on to their clients with the intention of keeping members and their clients informed of the latest international business matters.

Both newsletters are posted and archived on our worldwide web site.

As the world becomes “flatter”, Integra International is the real alternative to the Big 4 firms - a global network with dedicated local professionals.

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Global board Franz Schweiger franz.schweiger@bf-consulting.at Business Phone: +43 1 5224791 Managing Partner in Vienna for BF Consulting, specializing in international tax law and corporate finance, with particular emphasis on mergers & acquisitions, start-up, purchase and selling of business enterprises, equity financing and corporate reorganization.

Franz is a founding member of Integra International and president of the European Section of the organization.

Don DeGrazia ddegrazia@gmpw.com Business Phone: +1 856 727 0100 Donald J. DeGrazia is a certified public accountant in New Jersey and Pennsylvania, and a shareholder in the accounting and business valuation firm of Gold Meltzer Plasky & Wise, PA, in Moorestown, New Jersey. He is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA) and the Institute of Business Appraisers.

He co-chairs the Business Valuation Committee of the New Jersey Society of Certified Public Accountants. He has attained an Accreditation in Business Valuation (ABV) from the American Institute of Certified Public Accountants signifying experience and expertise in the valuation of businesses. He served on a virtual committee of the AICPA Accredited in Business Valuation Examination Committee, which developed the questions for the ABV Examination given nationally. He is a member of

the AICPA Family Law Task Force, formed to establish a body of knowledge for accounting experts involved in family law litigation. He also serves on the “Ask the Experts� panel of the AICPA ABV E-Valuation Alert electronic newsletter distributed monthly.

Don has provided expert testimony in court and arbitration proceedings in various matters, including business valuation issues relating to matrimonial and minority stockholder litigation, fraud, economic damages, and bankruptcy proceedings, and has been qualified as an expert witness by the federal, New Jersey and Pennsylvania courts. He has also prepared valuation reports for businesses and professional practices for purposes of estate and gift planning and compliance, succession planning, and mergers and acquisitions. He has prepared damage study reports in connection with stockholder, insurance claims, and lost profits litigation, as well as reports in connection with bankruptcy proceedings utilized by the courts and trustees.

Johan De Mey johan.demey@johandemey.net Business Phone: +32 3 4401812 More than 25 years of experience in accountancy and audit, of which 6 years was in one of the most important international audit offices. Johan has a thorough knowledge of the audit practice in Belgium and the international accounting standards in general.

Johan is a co-founder of Integra International and was European president for eight years. His specialized knowledge and extensive experience support private placements, IPO's, valuations of enterprises and financial business development.

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Oscar Mary o.mary@rcbm.com.ar Business Phone: +54 11 4373 5800 Oscar E. Mary, CFE, CPA is a partner with Riveiro, Condoleo, Balan, Mary & Asociados in Buenos Aires, Argentina, a national firm focused in tax, audit, business consulting, international tax planning, transfer pricing, forensic accounting and fraud prevention and detection. They also provide consulting services to the health and agricultural industry and to not-forprofit organizations.

Oscar is member of the Council of CPA’s in Buenos Aires and was admitted into the Association of Certified Fraud Examiners (USA). He is Secretary of the Global Board of Integra International, and a member of the Executive Committee for America, Asia and Australia.

He has developed considerable experience in the audit field and is a recognized advisor of religious and other not-for-profit organizations.

Marty Shulman mshulman@carasshulman.com Business Phone: +1 781 273 3950 Marty Shulman is the managing partner, and a founder of Caras & Shulman P.C., a regional accounting, auditing, tax and business advisory firm located in Burlington, Massachusetts (Boston area).

Marty consults and lectures on business transitions for closely held and family businesses, medical and

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dental acquisitions and sales and valuations. He also works with and advises manufacturing and distribution companies, assisting them with accounting, tax and strategic planning issues.

Additionally, Marty has served on the boards and been president of not-for-profit entities and various service committees. He has been an active member of the Massachusetts Society of Certified Public Accountants serving on the Board of Directors and as chair of various committees.

Marty is a founding member of Integra International and president of the Americas section of the organization.

Steve Austin steve.austin@swensonadvisors.com Business Phone: +1 619 237 3400 Steve is Managing Partner in San Diego for Swenson Advisors, LLP, a regional PCA0B accounting firm, specializing in audit and consulting engagements with a focus on SEC/SOX engagements for technology, manufacturing, electronics, software and medical device companies.

He has lectured on SOX issues to dozens of audiences around the world and has completed a wide variety of SOX engagements including several SOX/404 attestation engagements in the United States. He is the author of “Rise of the New Ethics Class,” a book that focuses on business ethics and has published an article in China Briefing, entitled “The Sarbanes-Oxley Act, And Compliance for U.S. Companies in China.”

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Global board continued

Steve is a CPA in California and Georgia and is a member of the California Society of CPAs and the AICPA. On the Global Board of Integra International, he is responsible for its Asian practice. He is the Audit Committee Chairman for Avanir Pharmaceuticals, a NASDAQ company. Steve has been an audit partner with Price Waterhouse and RSM McGladrey.

Colin’s specific global board responsibilities are for the network in the UK, for marketing the network in Europe and for jointly formulating and cocoordinating the network’s response in Europe to the challenges of the Sarbanes Oxley legislation.

Mark Saunders marks@wildercoe.co.uk Business Phone: +44 20 77246060 Colin Meager colin@mwlaccountants.com Business Phone: +44 121 4504900 Colin Meager, a Fellow of the Institute of Chartered Accountants in England & Wales, is an experienced Chartered Accountant with considerable auditing background and a Partner in Meager Wood Locke & Co, located in Birmingham.

Colin originally trained and qualified with a multinational practice and had responsibility for the audits of multi-national companies and their subsidiaries, working both in the United Kingdom and overseas.

In addition to Colin’s strengths as an audit partner, his interests lie in the area of financial and overall business strategy planning, in particular the use of diagnostic techniques and in building and monitoring financial control systems.

Mark Saunders is primarily involved with corporate audit and financial reporting work. He has been a partner with Wilder Coe for over 20 years and takes responsibility for I.T. and marketing activities within the firm. Wilder Coe is situated in the heart of London’s busy West End and they act for a wide variety of businesses and individuals. They have a particular interest in international clients who wish to operate in the UK and can provide full financial outsourcing support during the start up phase. Mark is committed to Integra’s ideals and the importance of co-operation in the global environment in which we all now operate.

Colin is able to offer a wide variety of services from audit, accounting and support services to strategic business planning. In particular he is experienced in building and evaluating financial information systems and undertaking reviews of internal controls.

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Taxation Paying taxes is an inevitable part of business and it is the duty of professional advisors to minimize the amount paid by their clients. Therefore Integra International has formed two groups in order to meet our responsibility in this area: The Special Interest Tax Group Co-chairmen: Jay Primack, Springfield, MA, USA Oscar Mary, Buenos Aires, Argentina Members: Odd Eidsvik, Prince Rupert, BC, Canada Warren Feldstein, Toronto, ON, Canada Bill Frank, Philadelphia, PA, USA Greg Gerrol, Hartford, CT, USA Pablo Limon, Mexico City, Mexico Alan Marks, Newburgh, NY, USA Ed Plasky, Philadelphia, PA, USA The Cross Border Tax Group Chairman: Franz Schweiger, Vienna, Austria Members: Francis Hoogewerf, Luxembourg Dirk Lehmann, Berlin, Germany Francesc Bellavista, Barcelona, Spain These members combine tax resources and share information to maximize the value they can deliver to Integra members’ clients.

The groups assist Integra members by harnessing the significant knowledge base of its members in order to: • facilitate communication and exchange of taxrelated resources among members • develop contacts within the member firms in order to address federal, state, local and international tax issues 8

• advise Integra members and their clients on cross border tax matters in particular decisions arising from transfer pricing situations • assist members in meeting regulatory and legal requirements including identification and resolution of federal, state, and international tax matters that involve audit issues, complex transactions and industry or region-specific tax rules • assist members and their clients by identifying tax-planning opportunities that may be specific or unique to a taxing jurisdiction, including special tax credits, incentives, exclusions or deductions • assist members in identifying and evaluating computer hardware, software or research tools to maximize efficiency in tax compliance, planning, and research • provide referral opportunities for members seeking expert advice to assist their clients with unusual or non-recurring transactions The groups have assisted members and their clients with decisions related to: • Business structure and entity formation • Cross border transactions and transfer pricing issues • Apportionment of state income tax and nexus issues • Personal income tax planning and compliance, including resident/non-resident tax status and foreign earned income exclusion • Foreign tax credits and the repatriation of foreign earnings.

With members in every major city including those countries with certain tax advantages, Integra International is exceptionally well positioned to help all members and their clients.

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Audit W hether it is a publicly traded company, a private business, a government body, or a not-for-profit organization, Integra International has a member who can handle all facets of an audit engagement.

In addition, some Integra member firms are registered with the PCAOB and subject to their stringent periodic peer review and inspection.

Integra member audit teams provide an efficient approach to audit planning, documenting, and financial statement reporting. They represent years of experience with full scope audits and reviews of private companies' financial statements.

Audit clients of Integra members include a wide array of activities including • technology, • manufacturing, • professionals, • hospitality, • education, • agriculture, • fishing, • retail, • wholesale, • investments, • construction, • medical, • not-for-profit organizations, • real estate, • transportation, • insurance, • import and export

Wherever required, Integra members are subject to peer review, thus ensuring that they stay up to date with all audit and reporting standards.

If your audit needs connections around the globe or just a fresh, hands-on approach, then try a member of Integra International – Your Global Advantage.

No longer is there a need to go to the Big 4 to get a respected audit opinion on an engagement that requires multiple locations because of branch operations or subsidiary companies.

Integra members know each other and know that the required audit standards will be adhered to for statutory or special audits.

For that “rush job” local staff can be augmented by experienced professionals from other Integra offices when the need arises.

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Sarbanes Oxley Consulting and Attestation Services As a response to the apparent structural deficiencies of the U.S. financial regulation system, the SarbanesOxley Act (SOX) provides a full set of solutions that address all the different parties affiliated with the preparation process of financial statements. SOX will further the goal of reducing fraudulent activities and the preparation of misleading financial statements.

The Act has demanded extraordinarily high economic costs for public companies. The fact that the 2002 verdict dooming Arthur Andersen LLP was overturned by the U.S. Supreme Court and the designation of a new, more business bound chairman of the SEC in 2005 might imply that the political perception of how to respond to the financial crisis is already changing. Ultimately the solution is to build in a culture with a strong ethics environment for the corporate world.

On July 30, 2002, the United States signed into law, the Sarbanes-Oxley Act. The Act mandated a number of reforms to enhance corporate responsibility, enhance financial disclosures and combat corporate and accounting fraud. It has effectively re-written the rules for corporate governance, disclosure and reporting.

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The Act was brought about to restore investor confidence in financial statements and the markets generally. This Act affects public companies that are known as “Issuers�, reflecting the fact that they issue securities on the stock exchanges and are regulated by the SEC. The Sarbanes-Oxley legislation and the auditing standards apply equally to subsidiaries of U.S. public companies in Europe and Asia.

Integra has PCAOB Auditing Firms which can assist foreign subsidiaries of the United States public companies with Sarbanes-Oxley compliance and specifically with Section 404. Integra is a network of independent accounting firms across the globe that specialize in working with subsidiaries in their area.

Please contact Steve Austin at Swenson Advisors.

For additional information see page 6.

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Business and Professional Practice Valuation What is your business or professional practice worth? That is a question which many business owners face for a variety of reasons. The reason for appraising a business or professional practice will have a substantial impact upon its value. For example, a business valued for purposes of succession planning (estate and gift taxation) can be substantially different than the value determined for purposes of a merger or acquisition, even if the valuation dates are the same. Because standards of value and the applicable guidelines governing the valuation of a business or professional practice can be different depending upon the reason for a business valuation, identical ownership interests can have a substantial difference in value.

The intrinsic characteristics of the ownership interest being valued, such as the history and background of the business, the size, complexity, and growth expectations of the business and its industry, and the degree of control embodied in the interest being valued, all impact the final determination of value.

Careful financial analysis, business experience, and a thorough understanding of the entity being valued are essential to formulating an opinion of value for a business or professional practice. Because each business is unique, simple formulas or rules of thumb will not capture the true value of a business or professional practice and, therefore, will not allow the owner to truly understand what his or her interest is worth.

Integra's member firms have experienced and credentialed business valuation professionals who will apply their expertise, objectivity, and business knowledge in valuing your business. Our members’ experience in business valuation, consulting, and tax and accounting services applies to large and small businesses in virtually every industry, including wholesale/distribution, manufacturing, professional services, construction, and retail enterprises.

Our knowledge and experience in business valuation has allowed our members to service their clients by valuing their businesses for a number of reasons, including: • Succession planning (estate and gift tax planning and compliance) • Divorce • Mergers and acquisitions • Stockholder/partnership disputes and litigation • Damage and lost profits computations • Buy/sell agreements • Stockholder/partnership admissions and withdrawals When the time comes to value your business or professional practice, rely upon the skilled and objective opinions of the valuation experts of Integra's member firms.

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Family Business – the driving force of our economy Various studies prove that family businesses are very important for our world wide economy and thus the preservation of the family character remains one of the most important objectives of the family entrepreneur - and of Integra International members.

Integra members understand that the dynamics in a family business are much more complex than in a non-family business.

The following chart gives us a percentage of family businesses the total number of companies Integra International serves aggressively:

• • • • • • •

clear survey of the in comparison with and illustrates why this market so

Family businesses as a percentage of total companies Belgium

70%

Germany

60%

The Netherlands

74%

Portugal

70%

France

60%

Great Britain

70%

Spain

75%

Sweden

79%

Finland

80%

Greece

80%

Cyprus

80%

Italy

93%

USA

95%

Latin America

65%

Central America

65%

Australia

75%

It is estimated that between the years 2005 and 2015, 100,000 family businesses will have to deal with succession.

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Dynamics such as: Relations (business / family), Objectives (of the business / family), Authority and hierarchy position, Behaviour (rational / emotional), Receiving (wages / needs), Time perspective (short-term / long-term), Prestige of the business.

Integra also understands that the success of a good business succession within the family depends on good and sufficient consultation on the matter as well as distinct and clear communication with the interested family members.

Integra members offer expert advice on the following possibilities in the business succession of a family company: • • • • •

succession by family members; sale to another company (third party); sale to assistants (management buy out); sale to an outsider (management buy in); termination of the business.

A well-ordered family business succession is the best investment in the future of your family business and is an investment that an entrepreneur takes twice: the first time upon takeover of the business and again at the time of transfer of the business.

Succession is not a once-only happening but a process spread over a period of 5 to 10 years.

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continued

If you are facing succession, an Integra member can help if they are involved in all four phases of the succession process – each process having its own specific questions and points of interest:

their owners handle the challenges they face in a smoother and better way: from conveyance of the property and management follow-up to performance improvement and identification of opportunities for the continued development of the business.

1. Orientation phase 2. Preparation phase 3. Conveyance or taking-over phase 4. Completion phase

Integra knows that family businesses are substantially different from other players in the market.

We at Integra International include a group of experts concentrating specifically on this market sector. Workshops are held on a regular basis in order to be able to help you in a professional way.

These experts regularly help family businesses and

One Integra International “mission� is to provide family businesses with this very important understanding and to help them handle the issues of succession, corporate and family governance, and conflicts within the structure of their shareholders.

After all, a correct arrangement for succession is essential for the future of every family business.

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Office locations COUNTRY

MARKET AREA

COUNTRY

MARKET AREA

COUNTRY

MARKET AREA

Argentina

Buenos Aires Neuquen

Denmark

Copenhagen

Italy

Ecuador Australia

Adelaide Brisbane Canberra Grafton Melbourne Perth Port MacQuarie Sydney

Quito Guayaquil

Finland

Helsinki

Bologna Campione d'Italia Milan Mirandola Modena Rome

France

Paris

Lebanon

Beirut

Germany

Aue Bad Segeberg Berlin Duesseldorf Gersthofen Hamburg Heilbronn Ilmenau Mindelheim Munich Solingen

Luxembourg

Luxembourg

Malaysia

Kuala Lumpur Petaling Jaya

Malta

San Gwann

Mauritius

Port Louis

Mexico

Cancun Guadalajara La Paz Merida Mexico City Monterrey

Austria

Langenlois Vienna

Bahrain

Manama

Belgium

Antwerp Genk

Bermuda

Hamilton

Canada

Coquitlam Montreal Prince Rupert Toronto Vancouver

China

Colombia

Guangzhou Shanghai

Athens

Hong Kong

Hong Kong

India

Kanpur Mumbai New Delhi

New Zealand

Auckland

Paraguay

Asuncion

Indonesia

Jakarta Surabaya

Portugal

Lisbon

Russia

Moscow

Ireland

Dublin Enniscorthy

Saudi Arabia

Dammam Riyadh

Singapore

Singapore

Bogota

Cyprus

Limassol

Czech Republic

Prague

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Greece

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continued

COUNTRY

MARKET AREA

COUNTRY

MARKET AREA

Slovakia

Bratislava

United Kingdom

Spain

Barcelona Bilbao Girona Granollers Madrid Valencia

Birmingham Bradford Bristol London Manchester Stevenage

Switzerland

Zurich

Tunisia

Sfax El-Jadida Tunis

Turkey

Bursa Istanbul

United Arab Emirates

Abu Dhabi Dubai

United States Albany, NY of America Atlanta, GA Baltimore, MD Boston, MA Chicago, IL Cleveland, OH Dallas, TX Denver, CO Fairfield, NJ Frederick, MD Gloversville, NY Hartford, CT

COUNTRY

MARKET AREA Houston, TX Huntington, WV Los Angeles, CA Miami, FL Murietta, CA New York, NY Newburgh, NY Philadelphia. PA Phoenix, AZ Pittsburgh, PA San Diego, CA San Francisco, CA Seattle, WA Springfield, MA St. Louis, MO Washington, DC

Venezuela

Caracas

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ARGENTINA Riveiro, Condoleo, Balan, Mary & Asociados Lavalle 1430 - Piso 1 Buenos Aires, C1048AAJ Argentina Tel: Fax: Website:

+54 11 4373 5800 +54 11 4374 4477 www.rcbm.com.ar

Contact Oscar Mary Ricardo Riveiro Gabriel Riveiro Roberto Coldoleo Osvaldo Balan

o.mary@rcbm.com.ar r.riveiro@rcbm.com.ar g.riveiro@rcbm.com.ar r.condoleo@rcbm.com.ar o.balan@rcbm.com.ar

Services • Audit • Bookkeeping • Holding and offshore companies • Start up • Tax compliance and planning • Outsourcing • Management consulting • Corporate strategies • Litigation at tax court • Litigation support • International tax planning • Transfer pricing • Fraud prevention and detection Industry Specialities • Healthcare • Agribusiness • Direct selling • Not-for-profit organizations • Real estate and construction

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Buenos Aires GMT -3 hoursi

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Estudio Ignacio Carnicero Brentana 635 8300 Neuquen Argentina

Neuquen GMT+3 hours

Tel: Fax: Website:

+54 299 442 6430 +54 299 442 6430 www.estudioic.com

Contact Ignacio Carnicero

icarnicero@estudioic.com

Services • Audit • Accounting • Tax compliance • Payroll Industry specialities • Oil & gas field service • Real estate • Trusts • Fruit industry

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AUSTRALIA Banks Group 291 Burwood Road, Hawthorn Melbourne Victoria, 3122 Australia Tel: Fax: Website:

+61 3 9810 0700 +61 3 9815 1899 www.banksgroup.com.au

Contact Tim Ling Greg Marino Eugene Smarrelli Franc Marino Serge Bolzonello Ivan Rizio

tim@banksgroup.com.au greg@banksgroup.com.au eugene@banksgroup.com.au franc@banksgroup.com.au serge@banksgroup.com.au ivan@banksgroup.com.au

Services • Audit • Due diligence • Tax planning and compliance • Business valuations • Business monitoring and development • Management accounting • Superannuation compliance • Lending support • Company formations & secretarial services Industry Specialities • Entertainment industry • Investment services • Computer Hardware & Software • Self-managed superannuation funds • Audit of foreign owned companies

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Melbourne GMT +10 hours

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FJH Solutions 21 Teddington Road Burswood WA6100 Australia

Perth GMT+8 hours

Tel: Fax: Website:

+61 8 9486 2333 +61 8 9355 4580 www.fjhsolutions.com.au

Contact Bill James Angelo Francesca Sean Henbury

billj@fjhsolutions.com.au angelof@fjhsolutions.com.au seanh@fjhsolutions.com.au

Services • Accounting • Tax consulting • Management consulting • Investment advice • Business planning • Estate planning

Watson Business Accountants Level 6, 333 George Street Sydney NSW, 2000 Australia Tel: Fax: Website:

+61 2 9299 2570 +61 2 9299 2571 www.wbasydney.com.au

Contact Maurice Watson

maurice@wbasydney.com.au

Sydney GMT +10 hours

Services • Accounting • Accounting for overseas companies • Tax compliance • Tax planning • Business management

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Sims Partners Level 5, 55 Hunter Street Sydney NSW, 2000 Australia

Sydney GMT +10 hours

Tel: Fax: Website:

+61 2 9241 3422 +61 2 9241 3922 www.simspartners.com.au

Contact Chris Lim Anthony Sims

clim@simspartners.com.au tsims@simspartners.com.au

Services • Business recovery • Insolvency services • Liquidation • Business reconstruction • Bankruptcy • Litigation support Branch Offices Level 4, 12 Pirie St, Adelaide, SA, 5000 Contact: John Irving Email: adel@simspartners.com.au Level 3, 145 Eagle Street, Brisbane, QLD, 4000 Contact: Grant Sparks Email: brisb@simspartners.com.au Unit 5, Stephen House, 32 Thesiger Court, Deakin, ACT, 2600 Contact: Henry Kazar Email: canb@simspartners.com.au Level 1, 69 Victoria St., Grafton, NSW, 2460 Contact: David Leigh Email: grafton@simspartners.com.au Level 2, 446 Collins St, Melbourne, VICT, 3000 Contact: Ken Sellers Email: melb@simspartners.com.au Level 12, 40 St. Georges Terrace, Perth, WA, 6000 Contact: Kim Strickland Email: per@simspartners.com.au 10-12 Short St, Port McQuarie, NSW 2444 Contact: David Leigh Email: portm@simspartners.com.au 20

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AUSTRIA BF Consulting Wirtschaftspruefungs GmbH Mariahilfer Strasse 32 A-1070 Vienna Austria Tel: Fax: Website:

+43 1 5224791 +43 1 52247911 www.bf-consulting.at

Contact Franz Schweiger Karl Falb Bernhard Penninger

franz.schweiger@bf-consulting.at karl.falb@bf-consulting.at bernhard.penninger@bf-consulting.at

Vienna GMT +1hour

Services • Audit • Bookkeeping • Due diligence • Environmental audits • Holding and offshore companies • International tax planning • Payroll • Start up • Tax compliance & planning • Transfer pricing Industry Specialities • Advertising / Films • Fitness • Health • Hotels • Not-for-profit organizations • Printing / Publishing • Real estate • Restaurants • Retail • Venture capital • Winemakers Branch Office Kornplatz 5 A-3550 Langenlois Tel: Fax:

+43 2734 33233 +43 2734 3323333

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BAHRAIN AL-GHANEM Certified Public Accountants Rayan Bldg.

Seef District PO Box 31461 Manama Bahrain Tel: Fax: Website:

+973 1 7581312 + 973 1 7581314 www.alghanem.com.sa

Contact Arshad Malik

malik@alghanem.com.sa

Services • Accounting • Audit • Financial consulting • Investment advice • Liquidations • Management consulting • Tax compliance & planning • Tax consulting • Training Industry Specialities • Chemical • Construction • Packaging

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Manama GMT +3 hours

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BELGIUM Bedrijfsrevisoren - Reviseurs d’entreprises Jos Ratinckxstraat 1 53/54 B-2600 Antwerp Belgium Tel: Fax: Website:

+32 3 4401812 +32 3 4480395 www.integra-international.be

Contact Johan De Mey Filip Coppieters Kristien Berben Joeri Vits

johan.demey@johandemey.net filip.coppieters@johandemey.net kristien.berben@johandemey.net joeri.vits@johandemey.net

Antwerp GMT +1 hour

Services • Corporate valuation • Financial ratio analysis and KPI consulting • High quality accounting and tax consulting and services • Operational business planning • Value added audits Industry Specialities • Antimony & lead recycling • Construction • Manufacturing • Media & media outsourcing • Printing & publishing • Retail bartering • Water cooler companies

Business Advisors with Global Connections

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Accountantscantoor Claesen bvba Kuilenstraat 16 B-3600 Genk Belgium Tel: Fax: Website:

+32 89 329110 +32 89 329119 www.claesen.be

Contact Eddy Claesen eddy.claesen@claesen.be Anne Marie Vermeire av@claesen.be Marc Convents Sarah Schepers Tatyana Hermans Services • Accounting – annual & management accounts • Audit – Charity audits • Business – Financial planning & development • Business valuations • Corporate governance & Basel II compliance • Due diligence • Family Business Advising – Family Business Office • High level accounting & bookkeeping • ICT • International tax planning • Management consulting • Mediation & arbitrage • Mergers & acquisitions • Start-up advice • Strategic planning • Tax compliance & planning • Training Industry Specialities • Family business advice • Health • High tech • Not-for-profit organizations • Retail • Wholesale

24

Business Advisors with Global Connections

Genk GMT + 1 hour

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BERMUDA Atlantic Corporate Management Limited Warner Building 85 Reid Street Hamilton, HM 12 Bermuda Tel: Fax: Website:

Hamilton GMT -4 hours

+441 296 4297 +441 296 4306 www.acm.bm

Mailing Address: PO Box HM 1008 Hamilton HM DX Bermuda Contact John O’Kelly-Lynch Sharon Ward

jokellylynch@acm.bm sharon@acm.bm

Services • Financial management for international companies • Corporate secretarial and incorporation • Fund administration • Investment management • Financial accounting Industry Specialities • Oil • Shipping

Business Advisors with Global Connections

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CANADA R A Purcell Inc 1364 Summit Drive Coquitlam BC, V3J 5L8 Canada

Coquitlam, BC GMT -8 hours

Tel: Fax:

+1 604 817 1500 +1 604 939 1872

Contact Richard Purcell

purcell@integra-international.net

Services • Bookkeeping • Compilations • Due diligence • Budgets and cash flows • Business plans • SOX support Industry Specialities • Bus industry • Construction

26

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Levi & Sinclair, LLP 4141 Sherbrooke St West, Suite 240 Montreal QC, H3Z 1B8 Canada Tel: Fax: Website:

Montreal, QC GMT -5 hours

+1 514 931 7600 +1 514 931 3600 www.levifca.com

Contact Phil Levi plevi@levifca.com Jonathan Sinclair jsinclair@levifca.com Paulos Hailemichael paulos@levifca.com Services • Audit • Bookkeeping • Tax compliance and planning • Due diligence • Forensic accounting • Investigative and forensic accounting • Fraud investigation • Litigation support • Auditor negligence • Quantum determination for losses due to insured risks or disputes • Business valuations • Computer related security and breaches • Tenant sales audits • Sarbanes Oxley consulting and audits • Canada/USA GAAP & GAAS issues • Creditor security verification and evaluation Industry Specialities • Fraud investigation • Computer system consulting • Franchise compliance audits • Identity theft State Licenses Florida, North Carolina, Maine

Business Advisors with Global Connections

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Eidsvik & Associates, Chartered Accountantst 10 - 222 West Third Avenue Prince Rupert BC, V8J 1L1 Canada Tel: Fax:

+1 250 627 1396 +1 250 627 8056

Contact Odd Eidsvik Nancy Wilson

odd@eidsvikandassociates.com manager@eidsvikandassociates.com

Services • Audit • Bookkeeping • Tax planning and compliance • Due diligence • Business valuation • Litigation support • Estate planning • Mergers and acquisitions • Management consulting Industry Specialities • Fishing industry Branch Office 207-11240 Bridgeport Road Richmond BC, V6X 1T2 Canada Tel: +1 604 278 5355 Fax: +1 604 278 5320 Contact: Odd Eidsvik Nancy Wilson Clem Leong-Sit

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odd@eidsvikandassociates.com manager@eidsvikandassociates.com

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Prince Rupert, BC GMT -8 hours

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Feldstein & Associates LLP 317 Renfrew Drive, Suite 201 Markham ON, L3R 9S8 Canada Tel: Fax: Website:

+1 905 475 8008 +1 905 475 8070 www.feldstein.on.ca

Contact Alan Goldberg Warren Feldstein Stuart Bloom

alan@feldstein.on.ca warren@feldstein.on.ca stuart@feldstein.on.ca

Toronto, ON GMT -5 hours

Services • Audit • Bookkeeping • Due diligence • Estate plans • Holding and offshore companies • International tax planning • Litigation support • Matrimonial disputes • Mergers and acquisitions • Payroll • Start up • Tax compliance and planning • Research and development tax credits Industry Specialities • Automobile dealerships • Not-for-profit organizations • Retail

Business Advisors with Global Connections

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CHINA C.K.Cheung (CPA) Co, Limited Room 2202, Summit Centre, No. 1088 Yan An Road (w) Shanghai Peoples Republic of China Tel: Fax: Website:

+86 21 3203 3677 +86 21 3203 8677 www.cpachina.com.hk

Contact Simon Cheung

info@cpachina.com.hk

Services • Accounting • Audit • Tax consulting • Mergers and acquisitions • Hong Kong entry • Hong Kong alternative to direct China entry (CEPA) Branch Office Room 2103, Superstratum Building, No. 365 Tian He Road, Guangzhou Tel: +86 20 3880 0116 Fax: +86 20 3880 7874 Contact: Simon Cheung

30

info@cpachina.com.hk

Business Advisors with Global Connections

Shanghai GMT +8 hours

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COLOMBIA Euroempresarial Ltda Carrera 7, No. 17-51 Oficina 302 Bogota Colombia

Bogota GMT -5 hours

Tel: Fax: Website:

+57 1 342 1598 +57 1 342 1880 www.euroempresarial.com.co

Contact Hilber Alfonso Jairo Alfonso

hilber.alfonso@euroempresarial.com.co jairo.alfonso@euroempresarial.com.co

Services • Audit • Tax consulting • Tax compliance • Accounting • Mergers and acquisitions Industry Specialities • Fiinancial audits of banks • Retail • Commercial • Service companies

Business Advisors with Global Connections

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CYPRUS M.T. Michaelides Co. LTD. Ideal Bldg., 2nd Floor 214 Arch. Makarios III Av. 3030 Limassol Cyprus Tel: Fax: Website:

+357 25 871515 +357 25 355272 www.cyintegra.com

Contact Michael Michaelides m.michaelides@cyintegra.com Services • Audit • Bookkeeping • Tax • International tax planning • Forensic services • Holding and offshore companies • Incorporation of Cyprus companies • Administration of companies, i.e. operation of bank accounts, registered offices, provision of nominee directors and shareholders, etc • Administration and consulting on EU co-financed projects under the 6th FP

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Limassol GMT +2 hours

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CZECH REPUBLIC Fucik & partneri, s.r.o.

Areal Zalesi Pod Visnovkou 33 140 00 Praha 4 Czech Republic

Prague GMT +1 hour

Tel: Fax: Website:

+420 2 34035600 +420 2 34035601 www.fucik.cz

Contact Ivan Fucik Edita Sevcovicovà Jana Beinlovà

ivan@fucik.cz sevcovicova@fucik.cz beinlova@fucik.cz

Services • Bookkeeping • Business valuation • Due diligence • Duty consulting • Holding and offshore companies • International tax planning • Payroll • Start up • Tax compliance & planning • Transfer pricing • Mergers & acquisitions Industry Specialities • Brewery • Glass • Health • Not-for-profit organizations • Printing / Publishing • Retail • Sport • Manufacturing • Real estate • Media

Business Advisors with Global Connections

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DENMARK Lund-Larsen Statsautoriserede Revisorer Frederiksholms Kanal 2 DK-120 Copenhagen K Denmark Tel: Fax: Website:

+45 33 436400 +45 33 436401 www.lund-larsen.dk

Contact Erik Lund-Larsen Bjarne Moldrup Palle Morch Miriam Issa

ell@lund-larsen.dk bm@lund-larsen.dk pm@lund-larsen.dk mmi@lund-larsen.dk

Services • Audit • Bookkeeping • Consulting • Due diligence • Start-up • Tax compliance & planning • Holding and offshore companies Industry Specialities • Insurance companies • Retail • Schools • Not-for-profit organizations • Unions

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Copenhagen GMT +1 hour

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ECUADOR Castro Mora Asociados CIA LTDA Juan Leon Mera Y Ave. Orellana Edificio Leon Mera, Piso 1 - Oficina 104 Quito Ecuador Tel: Fax: Website:

+59 3 2 223 9110 +59 3 2 252 2803 www.castromora.com.ec

Contact Carlos Castro Walter Silva Javier La Mota

carlos.castro@castromora.com.ec walter.silva@castromora.com.ec jlamota@castromora.com.ec

Quito GMT -3 hours

Services • Audit (external) • Audit (internal) • Accounting • Tax compliance and planning • VAT • Corporate consulting • Liquidations • Outsourcing of accounting, payroll, income tax preparation • Management information systems Industry Specialities • Telecommunications • Oil industry Branch Office Garcia Aviles 408 y Luque, Edifico FINEC, Piso 7, Officina 722 Guayaquil Tel: +593 4 232 4052 Fax: +593 4 232 4052 Contact: Javier La Mota

jlamota@castromora.com.ec

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FINLAND Tilitoimisto E. Husu Oy Vilppulantie 10 A 00700, Helsinki Finland Tel: Fax: Website:

+358 9 75104331 +358 9 7510 4343 www.husu.net

Contact Päivi Husu Roger Stigell

paivi@husu.net roger.stigell@husu.net

Services • Accounting • Tax compliance • Tax consulting • Bookkeeping • Financial statements • Tax declarations • Payroll • Bank transaction services • Sales invoicing • Business start up & planning • Business administration & management services Industry Specialities • Not-for-profit organizations • Owner managed businesses

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Business Advisors with Global Connections

Helsinki GMT +2 hours

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FRANCE Audit et Diagnostic 25, rue de Lubeck 75116 Paris France

Paris GMT +1 hour

Tel: Fax: Website:

+33 1 47277043 +33 1 45534798 www.aetd.fr

Contact Olivier Maurin Didier Michel Philippe Millan

o.maurin@aetd.fr d.michel@aetd.fr p.millan@aetd.fr

Services • Audit • Bookkeeping • Due diligence • Finance & stock brokerage activities • Payroll • Start up • System procedures, organization • Tax compliance & planning • Venture capital Industry Specialities • Not-for-profit organizations

Business Advisors with Global Connections

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GERMANY HKPG Rosa-Luxemburg-Strasse 7 08280 Aue Germany Tel: Fax: Website:

+49 3771 15040 +49 3771 22992 www.hkpg.de

Contact Markus Klein

m.klein@hkpg.de

Services • Accounting • Bookkeeping • Due diligence • International tax planning • Legal services • Payroll • Start up • Tax compliance Industry Specialities • Automobile dealerships • Health • Not-for-profilt organizations • Retail Branch Office Mankhauser Strasse 1 42699 Solingen Germany

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Aue GMT +1 hour

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Dr. Hansen - Voss - Behrens An der Trave 122-124 23795 Bad Segeberg Germany Tel: Fax: Website:

+49 4551 88690 +49 4551 886988 www.hvb-stb.de

Contact Dr. Jürgen Hansen Stefan Voss Iris Behrens

juergen.hansen@hvb-stb.de stefan.voss@hvb-stb.de iris.behrens@hvb-stb.de

Bad Segeberg GMT +1 hour

Services • Audit • Bookkeeping • Due diligence • Payroll • Tax compliance & planning Industry Specialities • Health • Hotels • Not-for-profit organizations • Restaurants • Retail Branch Office Hamburg

Business Advisors with Global Connections

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Wagemann & Partner Eisenzahnstrasse 64 10709 Berlin Germany Tel: Fax: Website:

+49 30 8938890 +49 30 89388999 www.wagemann.net

Contact Thorsten Stielow Dirk Lehmann Matthias Piaszinski

t.stielow@wagemann.net d.lehmann@wagemann.net m.piaszinski@wagemann.net

Services • Audit • Asset/investment/portfolio management • Business consulting • Bookkeeping • Capital reorganization and retructuring • Due diligence • EDP consulting • Holding companies and offshore entities • Insolvency • Interim management • International tax planning • Legal assistance • Payroll • Quality management consulting (implementation & maintenance) • Real estate • Start up • Tax compliance & planning • Transfer pricing • Trust transactions Industry Specialities • Corporate groups • Health • Hotels • Internet and new media • Not-for-profit organizations • Restaurants • Retail Branch Office Pinnasberg 47 20359 Hamburg

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Business Advisors with Global Connections

Berlin GMT +1 hour

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CONSULTA Treuhand- und Beratungsgesellschaft mbH Berliner Allee 26 40212 Duesseldorf Germany Tel: Fax: Website:

+49 211 138020 +49 211 1380213 www.consultagmbh.de

Contact Gustav Ufer Britta Koetteritzsch

g.ufer@consultagmbh.de b.koetteritzsch@consultagmbh.de

Duesseldorf GMT +1 hour

Services • Accounting • Audit • Due diligence • Estate planning • Fiduciary investment management • International tax planning • Rating advisory (Basel II) • Risk management • Strategic capital design consulting • Tax Consulting • Tax compliance & planning

Business Advisors with Global Connections

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Geisselmaier, Mertl & Partner GbR Dieselstrasse 16 86368 Gersthofen Germany Tel: Fax: Website:

+49 821 490130 +49 821 490137 www.steuerberater-augsburg.de

Contact Holger Hundseder Klaus Engelhart

holger.hundseder@steuerberater-augsburg.de klaus.engelhart@steuerberater-augsburg.de

Services • Audit • Bookkeeping • Business valuation • Due diligence • External controlling • Payroll • Start up • Tax consulting • Tax compliance & planning Industry Specialities • Not-for-profit organizations Branch Office Industriestrasse 10 87719 Mindelheim Tel: Fax:

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+49 8261 76940 +49 8261 4100

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Gersthofen GMT +1 hour

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Diehm Treuhand Uhlandstrasse 25 74072 Heilbronn Germany Tel: +49 7131 96100 Fax: +49 7131 961038 Website: www.diehm-treuhand.de Contact Gunther Diehm gunther.diehm@diehm-treuhand.de Jochen Diehm jochen.diehm@diehm-treuhand.de Services • Audit • Bookkeeping • Business valuation • Due diligence • External controlling • Payroll • Start up • Tax compliance & planning Industry Specialities • Not-for-profit organizations

Heilbronn GMT +1 hour

BTT Treuhand Steuerberatungsgesellschaft mbH Krohnestrasse 6 98693 Ilmenau Germany Tel: +49 3677 67670 Fax: +49 3677 676715 Website: www.btt-treuhand.de Contact Henning Buch h.buch@btt-treuhand.de Services • Accounting • Bookkeeping • Business consulting • Consutling (structure, organization, quality management) • Due diligence • Management consulting • Payroll • Start up • Tax compliance & planning • Tax consulting • Voluntary audit Industry Specialities • Automobile Dealer • High-Tec • Petrol Stations • Not-for-profit organizations • Public sector and public companies

Ilmenau GMT +1 hour

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Finas GmbH Suedliche Auffahrtsallee 75 80639 Munich Germany Tel: Fax: Website: Contact Dr. Joachim Gabloffsky Horst R. Bauer Friedrich Trautmann

+49 89 17300550 +49 89 17300556 www.finas.com

mail@finas.com

Services • Audit • Bookkeeping • Consulting & executive search • Due diligence • Payroll • Real estate • Start up • Tax compliance & planning Industry Specialities • Construction • Holding companies • Hotels • Manufacturing • Not-for-profit organizations • Steel industry • Trade

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Munich GMT +1 hour

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GREECE Prooptiki Ltd. 58, Mitropoleos Street 10563 Athens Greece

Athens GMT +2 hours

Tel: Fax: Website:

+30 210 3318855 +30 210 3318858 www.prooptikiltd.gr

Contact Soula Lappa Dimitris Fokianos Nikos Giannopoulos Christos Loligiannis Marina Xenopoulou

lappa@prooptikiltd.gr fokianos@prooptikiltd.gr giannopoulos@prooptikiltd.gr loligiannis@prooptikiltd.gr xenopoulou@prooptikiltd.gr

Services • Accounting • Audit • Bookkeeping • Corporate finance • Liquidations • Management consulting • Mergers & acquisitions • Outsourcing • Payroll • Real estate • Start up • Tax compliance & planning • Tax consulting • Training Industry Specialities • Construction • Food • Health • Hotels & resorts • IT companies • Retail • Service companies • Tourism industry

Business Advisors with Global Connections

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HONG KONG C.K.Cheung (CPA) Co., Limited Shop Unit 9, Expo Galleria, Hong Kong Convention & Exhibition Centre, 1 Expo Drive, Wanchai Hong Kong Tel: Fax: Website:

+852 2868 9888 +852 2526 2888 www.cpachina.com.hk

Contact Simon Cheung Calvin Chow Aries Mark Venus Ho May Ho

simon@cpachina.com.hk calvin@cpachina.com.hk aries@cpachina.com.hk venus@cpachina.com.hk may@cpachina.com.hk

Services • Company secretarial and trust • Company secretarial • Registered office • Trusts • Offshore companies • Trademark services • Working visa services • Taxation • Local tax planning • International tax planning • Accounting and finance • Accounting • Financial management • Trade support • Audit • Statutory audit • Special audit • Due diligence • Internal control • Direct investment in China • Business registration • Financial and accountancy • Taxation • Merger and acquisition • Business valuation • Transaction advisory services • Corporate finance • Value enhancement consultancy • Assistance with business loans • Listing

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Business Advisors with Global Connections

Hong Kong GMT +8 hours

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INDIA H.S. Rustagi & Company 4654/21 Darya Ganj, 2nd Floor New Delhi 110 002 India Tel: Fax: Website:

+91 11 23262356 +91 11 23255967 www.hsrustagiandco.com

Contact Narendra Kumar Rustagi Satinder K. Rustagi H.S. Rustagi Tajender Khanna Deepak Gupta

nkr@hsrustagiandco.com skr@hsrustagiandco.com hsr@hsrustagiandco.com tkhanna@hsrustagiandco.com dgupta@hsrustagiandco.com

New Delhi GMT +5:30 hours

Services • Accounting • Audit & management assignments • Company law matters • Corporate finance • Currency risk management & hedging techniques • Direct & indirect taxation • Due diligence • Enterprise, business, and asset valuation • Feasability studies • Financial consultancy & portfolio management • Foreign Exchange Management Act, 1999 (FEMA) • Mergers & acquisitions Branch Offices Kanpur Mumbai

Business Advisors with Global Connections

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INDONESIA S.Mannan, Sofwan, Adnan & Rekan Kartika Chandra Tower, 6th Floor, Suite 601-604 Jl. Jend Gatot Subroto Kav 18-20 Jakarta, 12930 Indonesia Tel: Fax: Website:

+62 21 525 0775 +62 21 250 0322 www.sms.co.id

Contact Achmad Wahjudi achmad.wahjudi@sms.co.id Salam Mannan Adnan Ali Muhammad Sofwan Samsul Islam Services • Accounting • Audit, including public and state owned companies • Tax compliance • Tax consulting • Management consulting • Investment advisory service Industry Specialities • Construction Branch Offices Jl. Pisok 5 Blok EB 10/10, Biintaro Jaya Sektor 5, Jakarta, 15222 Tel: +62 21 734 2724 Fax: +62 21 910 1025 Wisma Dharma Surabaya, 10th Floor, Suite 10.1C, Jl. Panglima Sudirman 103, Surabaya, 12060 Tel: +62 31 534 8015 Fax: +62 31 534 8015

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Business Advisors with Global Connections

Jakarta GMT +7 hours

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IRELAND HUGHES BLAKE Chartered Accountants & Business Advisors Joyce House 22/23 Holles Street Dublin 2 Ireland Tel: Fax: Website:

+353 1 6699999 +353 1 6699777 www.hughesblake.com

Contact Neil Hughes Kieran McCarthy

neil.hughes@hughesblake.ie kieran.mccarthy@hughesblake.ie

Dublin GMT +0 hours

Services • Accounts preparation • Audit • Bookkeeping • Company formation & maintenance • Corporate finance • Corporate recovery • Due diligence • Examinership • Family companies • Insolvency & restructuring • Mergers & acquisition • Payroll • Start up • Tax compliance & planning • Tax consulting • Wealth management Industry Specialities • Farming/Agricultural sector • Legal profession • Public private partnerships • Retail Branch Office 3 Castle Hill Enniscorthy Co. Wexford Tel: Fax:

+353 53 9233333 +353 54 34 403

Business Advisors with Global Connections

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ITALY Studio Pomara Scibetta Galleria San Babila 4/b 20122 Milan Italy Tel: Fax: Website:

+39 02 784241 +39 02 782464 www.g-scibetta.com

Contact Giuseppe Scibetta Roberto Scibetta Alessia Vinci Onorina Zilioli

giuscibe@tin.it roberto.scibetta@pomarascibetta.it a.vinci@pomarascibetta.it o.zilioli@pomarascibetta.it

Services • Bookkeeping • Due diligence • Holding companies & offshore entities • International tax planning • Start up • Tax compliance • Transfer pricing Industry Specialities • Not-for-profit organizations • Industrial & commercial companies Branch Office Corso Italia 25/A 22060 Campione d’Italia Tel: +41 91 6476076

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Business Advisors with Global Connections

Milan GMT +1 hour

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Studio Pelliciardi Rutigliano Tiezzi e Associati Via Emilia Est n. 18/2 41100 Modena Italy Tel: Fax: Website:

+39 059 222871 +39 059 217806 www.studiomodena.it

Contact Matteo Tiezzi

matteotiezzi@studiomodena.it

Modena GMT +1 hour

Services • Accounting • Audit • Bookkeeping • Estate planning & management • Legal consulting • Management consulting • Mergers & acquisitions • Tax compliance & planning • Tax consulting • Valuation & litigation support Industry Specialities • Construction • Food & Beverage • Food distribution • Mechanical • Trade • Vending machines Branch Offices Via Scipione del Ferro 4 40138 Bologna Tel: +39 051 341159 Fax: +39 051 341159 Piazza Mazzini 9 41037 Mirandola

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Studio Sergio Scibetta Via dei Monti Parioli, 6 00197 Rome Italy Tel: Fax: Website:

+39 06 3269521 +39 06 3611443 www.sergioscibetta.it

Contact Titoflavio Scibetta Sergio Scibetta

tito@sergioscibetta.it studio@sergioscibetta.it

Services • Accounting • Audit • Due diligence • Mergers & acquisitions • Tax compliance & planning • Tax consulting Industry Specialities • Air transportation • Banking • Construction • Hotels • Leasing companies • Publishing industry

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Business Advisors with Global Connections

Rome GMT +1 hour

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LEBANON Tadkik s.a.r.l. - Accountants & Consultants Karam Bldg., Near Saint Coeur School Beirut Lebanon Tel: Fax: Contact Raoul Karam Fadi Germanos Louis Bassil

Beirut GMT +1 hour

+961 1 202132 / 331230 / 334540 +961 1 333950

tadkik@cyberia.net.lb

Services • Audit • Bookkeeping • Holding companies & offshore entities • International tax planning • Management advisory services • Mergers & acquisitions • Payroll • Start up • Strategic business planning • Tax compliance • Technical advisory services (IT) Industry Specialities • Car rentals • Contracting • Health • Hotels & resorts • Insurance • Manufacturing • Not-for-profit organizations • Restaurants • Retail • Schools • Shipping & forwarding

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LUXEMBOURG AUDIT ROYAL S.A. 19, rue Aldringen PO Box 878 L-2018 Luxembourg Luxembourg

Luxembourg GMT +1 hour

Tel: Fax: Website: Website:

+352 460025 +352 460027 www.taxengineering.com www.hoogewerf.com

Contact Francis Hoogewerf

info@taxengineering.com

Services • Accounting • Audit • Bookkeeping • Company structures worldwide • Holding and offshore companies • International tax planning • Management consulting • Pension funds • Shipping register • Single premium life insurance policies • Stock exchange listings • Tax compliance • Tax consulting Industry Specialities • Film companies • Not-for-profit organizations

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MALAYSIA Y L Chee & Co 12A-2, Jalan PJU 8/5C, Damansara Perdana 47820, Petaling Jaya Malaysia Tel: +60 3 7729 2731 / 7710 3371 Fax: +60 3 7726 3422 / 7728 6025 Contact Chee Yon Long ylcglobal@gmail.com Douglas Loh Yoon Ming lwconsul@tm.net.my Leong Ta Peng longwide@tm.net.my Services • Accounting • Audit • Company formation and secretarial • Management consulting • Tax Industry Specialities • Manufacturing • Trading • Information technology • Waste management • Architectural and engineering • Legal profession • Travel • Printing • Not-for-profit organizations • Co-operative societies • Property development and construction • Property letting and holding • Jewellery • Entertainment • Direct selling • Shipping and forwarding • Wholesale distribution Branch Offices 42A, Suite 101 Jalan Perang, Taman Pelangi 80400 Johor Bahru, Johor, Malaysia 43A, Suite 101 Jalan Perang, Taman Pelangi 80400 Johor Bahru, Johor, Malaysia Suite A, B10/2 Level 3 Pusat Perdaganan Taman Dagang Jalan Dagang Besar 68000 Ampang, Selangor, Malaysia

Petaling Jaya GMT +7 hours

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MALTA PC Corporate Services Ltd. 19 Flat 2 Triq il-Fuxa San Gwann Malta SGN04 Tel: Fax: Website:

+356 21 376275 +356 21 378359 www.pccorpmalta.com

Contact Patrick Camilleri

info@pccorpmalta.com

Services • Accounting • Audit • Business consulting • Business valuation • Company formation & registration • International tax planning • Management consulting • Payroll • Preparation of business plans • Preparation of financial statements • Taxation & VAT • Tax compliance Industry Specialities • Construction • Importers • Not-for-profit organizations • Restaurants • Retail and distribution • Service Companies • Software Companies • Wholesale

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Business Advisors with Global Connections

San Gwann GMT + 1 hour

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MAURITIUS ACN Associates Ltd, Chartered Certified Accountants 22 Poivre Street Port Louis Mauritius Tel: Fax: Website:

+230 2947700 +230 2138141 www.acn-associates.com

Contact Shorab Cadersaib

shorab@acn-associates.com

Mauritius GMT +4 hours

Services • Accounting • Audit • Bookkeeping • Due diligence • ISO certification • Management consulting • Offshore companies • Start up • System design • Tax & VAT compliance • Tax consulting • Tax planning • Training Industry Specialities • Accounting software installation • Job contractors • Not-for-profit organizations • Retail and distribution • SME’s

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MEXICO Despacho Limon Mestre S.C. Av, San Francisco No 1005 Colonia Del Valle Mexico City DF 03100 Mexico Tel: Fax: Website:

+52 5 687 9133 +52 5 687 5111 www.dlm.com.mx

Contact Pablo A Limon-Mestre Alberto D Limon-Mestre Juan E Limon-Mestre Juan Pablo Limon Cobian

dlimonm@prodigy.net.mx alimon@dlm.com.mx jlimon@dlm.com.mx jplimon@dlm.com.mx

Services • Audit • Bookkeeping • Due diligence • Financial services • International tax planning • Payroll • Start up • Tax Compliance and planning Industry Specialities • Construction • Mining • Not-for-profit organizations • Schools • Technology companies • Service companies • Professionals • Real estate • Telecommunications • Medical research • Trading • Marketing/advertising • Legal Branch Offices Cancun Guadalajara La Paz Monterrey Merida

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Mexico City GMT -6 hours

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NEW ZEALAND Cockcroft ATS Ltd. 10th Floor, 44 Wellesley Street PO Box 6028 Auckland New Zealand Tel: Fax: Website:

+64 9 309 8209 +64 9 309 0314 www.cockcroft.co.nz

Contact John Cockcroft Sue Wallace

john@cockcroft.co.nz sue@cockcroft.co.nz

Auckland GMT +13 hours

Services • Accounting • Audit • Tax planning • Forecasting • Due diligence • Business valuations Industry Specialities • Not-for-profit organizations • Commercial property

Business Advisors with Global Connections

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PARAGUAY CYCA - Contadores y Consultores Asociados Ayolas 639 C/General Diaz Asuncion Paraguay Tel: Fax:

+595 21 441 017 +595 21 453 445

Contact Nelson Diaz Rojas cyca@conexion.com.py Ricardo Lledo Visconti Nelida Nunez Ramirez Fabio Pessolani Riquelme Guillermo Eugenio Andresen Miguel Angel Villalba Monserrat Diaz Soler Services • Audit • Bookkeeping • Tax planning Industry Specialities • Insurance companies • Financial entities • Agribusiness

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Business Advisors with Global Connections

Asuncion GMT +3 hours

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PORTUGAL MOURALINA-Contabilidade, Estudo e Gestão, Lda Rua Marcos Portugal, 8-3°, Dt° 1495-091 Algés Portugal Tel: Fax: Website:

+351 21 4135480 +351 21 4135489 www.mouralina.com

Contact Cristina Muralha António Mourato Paulo Mourato Reinaldo Muralha

c.muralha@mouralina.com a.mourato@mouralina.com p.mourato@mouralina.com r.muralha@4emes.com

Lisbon GMT +0 hours

Services • Audit • Bookkeeping • Financial consulting • Management consulting • Litigation support • Payroll • Property management • Start up • Tax compliance & planning • Tax consulting • Training Industry Specialities • Business image & communication • Drugstores • Multi-media presentations • Retail (International trademarks)

Business Advisors with Global Connections

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RUSSIA Audit Garantija, TM 14/1 Bolshaya Novodmitrovskaya Moscow 127015 Russia Tel: Fax: Website:

+7 495 9139317 / +7 495 7480155 +7 495 9139317 / +7 495 7480155 www.agtm.ru

Contact Vladimir Semenov Andrey Manin

auditgarant@csi.ru

Services • Audit • Bookkeeping • Corporate finance • Tax compliance • Tax consulting • Management consulting Industry Specialities • Communications • Food industry • Gas & Oil & Coal output and trading • Insurance • Investments • Not-for-profit organizations • Trading Branch Office Moscow Tel:

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+7 495 9119575 / +7 495 9113988

Business Advisors with Global Connections

Moscow GMT +3 hours

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SAUDI ARABIA AL-GHANEM Certified Public Accountants Al-Khaleej Road, Corniche PO Box 762 Dammam 31421 Saudi Arabia Tel: Fax: Website:

+966 3 8098386 +966 3 8098301 www.alghanem.com.sa

Contact Arshad Malik Nader Abdullah Al-Gahnem

malik@alghanem.com.sa nader@alghanem.com.sa

Dammam GMT +3 hours

Services • Accounting • Audit • Company formation • Due diligence • Financial consulting • Investment advice • Legal Assistance • Liquidations • Management consulting • Mergers & Acquisitions • Outsourcing • Payroll • Start ups • Tax compliance & planning • Training • Zakat & Tax consulting Industry Specialities • Chemical • Construction • Food industry • Not-for-profit organizations • Manufacturing • Packaging • Transport Branch Offices Riyadh, Saudi Arabia Tel: Fax: Contact: Mustafa Mutlaq Saad Dubai, United Arab Emirates Tel: Fax: Contact: Ranjeet Kumar

+966 1 4604044 +966 1 4604045 saad@alghanem.com.sa +971 4 2582990 +971 4 2582991 kumar@alghanem.com.sa Business Advisors with Global Connections

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SINGAPORE K H Goh & Associates 20 Peck Seah Street, #05-00 Singapore 079312 Tel: Fax:

+65 6227 0384 +65 6227 9030

Contact Andrew Tan Sitoh Tuck Meng Ng Chee Tiong

andrew@khgoh.com.sg stm@emcbp.com.sg nct@emcbp.com.sg

Services • Accounting management services • Audits, reviews and compilations • Business planning and growth strategies • Corporate financing planning • Company formations and secretarial services • Due diligence • Estate planning • Management consulting • Mergers and acquisitions consulting • Part time controllership/CFO services • Payroll outsourcing and bookkeeping • Personal and business tax compliance • Personal and business tax planning • Tax return preparation Industry Specialities • Healthcare/medical/dental • Information technology • Service industries • Real estate/property development • Manufacturing • Construction • Retail • Wholesale distribution • Printing • Restaurants • Multi-level marketing

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Singapore GMT +8 hours

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SLOVAKIA Fucik & Partner, s. r. o. ˇ Capkova 2 811 04 Bratislava Slovakia

Bratislava GMT +1 hour

Tel: Fax: Website:

+421 252 620796 +421 252 620795 www.fucik.cz

Contact Ivan Fucik Ingrid Cicáková

ivan@fucik.cz ingrid.cicakova@stonline.sk

Services • Bookkeeping • Business valuation • Due diligence • Duty consulting • Holding and offshore companies • International tax planning • Payroll • Start up • Tax compliance & planning • Transfer pricing • Mergers & acquisitions Industry Specialities • Brewery • Glass • Health • Not-for-profit organizations • Printing / Publishing • Retail • Sport • Manufacturing • Real estate • Media

Business Advisors with Global Connections

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SPAIN ABGL, S.L. Travessera de Gracia, 43, 5a 08021 Barcelona Spain Tel: Fax: Website:

+34 93 2419082 +34 93 2419083 www.abgl.es

Contact Joan Lliteras Francisco Olmo José Maria Gilberte Nora Passarelli

jlliteras@abgl.es f.olmo@abgl.es jm.gilberte@abgl.es nora.p@abgl.es

Services • Audit • Business plans • Business valuation • Corporate finance • Due Diligence • Financial consulting • Litigation support • Management consulting • Mergers & acquisitions • Outsourcing Industry Specialities • Chemicals • Construction • Distribution services • Food industry • Health • Manufacturing • Pharmaceuticals • Service compnies • Sport • Technology companies • Textiles • Theatre & culture industry • Transport

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Barcelona GMT +1 hour

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CHARMAN AUDITORES, S.A Marques Puerto 4 Pal Derecha 4800 Bilbao Spain Tel: Fax:

+34 94 4354940 +34 94 4354941

Contact Alfonso Eguidazu Ignacio Bereciartua Lucia Paramo

a.eguidazu@charmann.es i.bereciartua@charman.es l.paramo@charman.es

Bilbao GMT +1 hour

Services • Accounting • Audit • Bookkeeping • Business plan • Business valuation • Due diligence • Investment advice • Liquidations • Litigation support • Management consulting • Mergers & acquisitions • Outsourcing • Tax compliance Industry Specialities • Industrial & commercial companies • Not-for-profit organizations • Schools Branch Office Alberto Alcocer 24 28036 Madrid Spain Tel: Fax:

+34 91 4583418 +34 91 4573460

Contact: Alfonso Eguidazu Ignacio Bereciartua José Orbea

a.eguidazu@charman.es i.bereciartua@charman.es j.orbea@charman.es

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Ferres-Lagares, S.L. Plaza Marqués de Camps, 16, esc. A., 3r. 1a 17001 Girona Spain Tel: Fax:

+34 972 203490 +34 972 218789

Contact Xavier Lagares

xlagares@terra.es

Services • Accounting • Advising on business sales & acquisitions • Audit • Business plans • Business valuation • Due diligence • Tax compliance • Tax planning Industry Specialities • Computer hardware & software • Engines & generators • Insurance • Office equipment • Writing & luxury articles

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Girona GMT +1 hour

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Bellavista S.L. C/ Sant Jaume N°16 1° 08401 Granollers (Barcelona) Spain

Granollers GMT +1 hour

Tel: Fax: Website:

+34 93 8603960 +34 93 8706168 www.bellavista-sl.com

Contact Francesc Bellavista Arimany Francisco Javier Obispo Castillo Joaquim Malvesi Martinez Manuel Cantueso Sanchez

fbellavista@bellavista-sl.com fjobispo@bellavista-sl.com jmalvesi@bellavista-sl.com mcantueso@bellavista-sl.com

Services • Audit • Bookkeeping • Business plans • Commercial & company law • Companies assessments • Due diligence • Financial advice • Holding companies & offshore entities • International tax planning • Mergers & acquisitions • Payroll & social security • Start up • Tax compliance • Transfer pricing Industry Specialities • Information technology & Internet • Intellectual property • Not-for-profit organizations • Real estate & town planning Branch Offices Avda. Diagonal, 463 bis, 3° 4a, 08036 Barcelona, Spain Tel: +34 93 3635471 Fax: +34 93 4390204 C/ Capitan Haya, 1-15°, 28020 Madrid, Spain Tel:

+34 91 4177086

Business Advisors with Global Connections

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SANPE CONSULTORES O’Donnell 13 28009 Madrid Spain Tel: Fax:

+34 91 5192717 +34 91 4157303

Contact Leopoldo Reaño leopoldo@sanpe.es Joaquín de la Peña Puga joaquinpp@sanpe.es David Moñux davidm@sanpe.es Services • Audit • Bookkeeping • Company formation • Due diligence • Financial consulting • Fiscal advice • Holding companies • Legal assistance • Outsourcing • Payroll • Personnel management • Prevention of labor risks • Start up • Tax compliance • Transfer pricing Industry Specialities • Engineering companies • Fitness • Hotels • Insurance brokerage • Leisure industry • Not-for-profit organizations • Printing & publishing • Real estate • Retail • SME’s

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Madrid GMT +1 hour

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CHIRIVELLA Y ASOCIADOS CONSULTORES, S.L. Paseo de Ruzafa n° 9.2° - 5° 46002 Valencia Spain Tel: Fax:

Valencia GMT +1 hour

+34 96 3940643 +34 96 3940956

Contact Miguel Chirivella mchirivella@chirivella-asociados.com Miguel Angel Martínez miguelangel@chirivella-asociados.com Services • Accounting • Audit • Bookkeeping • Business valuation • Due diligence • Investment advice • Mergers & acquisitions • Tax compliance & planning Industry Specialities • Construction • Health • Not-for-profit organizations • Pharmaceuticals & laboratories • Property market & companies • Retail • Service companies

Business Advisors with Global Connections

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SWITZERLAND Kuhn & Spoerri Revisions & Treuhand GmbH Scheuchzerstrasse 33 Postfach 8033 Zurich Switzerland Tel: Fax:

+41 44 2676070 +41 44 2676079

Contact Andreas Kuhn

kuhn-spoerri@bluewin.ch

Services • Audit • Bookkeeping • Legal advice • Payroll • Start up • Tax compliance • Tax consulting

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Zurich GMT +1 hour

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TUNISIA KBH Audit et Conseil Rue Ahmed Aloulou Imm. Nozha B - 304 3027 Sfax El-Jadida Tunisia Tel: Fax: Website:

+216 74 401252 +216 74 401253 www.kbh-tunisia.com

Contact Nizar Barkia Habib Kallel Adlen Hentati Ramzi Borgi

nizar.barkia@kbh-tunisia.com habib.kallel@kbh-tunisia.com adlen.hentati@kbh-tunisia.com ramzi.borgi@kbh-tunisia.com

Sfax-El Jadida GMT +1 hour

Services • Accounting • Audit • Business plans • Due diligence • Feasibility studies • Implementation of managerial accounting & reporting • International tax planning • Investment advice • Management consulting • Payroll • Tax compliance & planning • Tax consulting • Training Industry Specialities • Chemical industry • Construction • Food industry • Industrial & commercial companies • Manufacturing • Real estate • Trade • Transportation Branch Office Rue Lac Oran Résidence les Cascades Buro A9 1053, les Berges du Lac Tunis Tunisia

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TURKEY Kadioglu Yeminli Mali Musavirlik ve Uluslararasi Denetim Mecidiye Mah. Cevdetpasa Sok. No:12 Kosuyolu, Kadikoy 34710 Istanbul Turkey Tel: Fax: Website:

+90 216 5461146 +90 216 5460927 +90 216 5460926 www.kadiogludenetim.com

Contact Begüm Kadioglu M. Yuksel Kadioglu Firat Arslan Serdar Kazanci Haydar Sozen Sadettin Aydin Tahsin Mulhan

begum@kadiogludenetim.com kadioglu@kadiogludenentim.com firat@kadiogludenetim.com serdar@kadiogludenetim.com haydar@kadiogludenetim.com sadettin@kadiogludenetim.com tahsin@kadiogludenetim.com

Services • Assurance & advisory business services Audit (local and international standards) Compilation of financial statements Inflation accounting and consolidation Other special investigations • Due diligence • Management consulting services • Tax and fiscal consulting service Tax and strategic consulting services Full certification services Services specific to foreign investors Services relating to tax disputes Industry Specialities • Automotive • Chemicals • Construction • Distribution Companies • Finance • Food industry • Health • Manufacturing • Retail • Service companies • Technology companies • Textiles

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Istanbul GMT +2 hours

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Kadioglu Yeminli Mali Musavirlik ve Uluslararasi Denetim Dikkaldirim Cad. Nevsin Apt. No: 8/B D:1 Cekirge Bursa Turkey Tel: Fax: Website: Contact Mehmet Arioglu Benek Arioglu Basak Arioglu

Bursa GMT +2 hours

+90 224 2355603 +90 224 2341617 www.kadiogludenetim.com

bursa@kadiogludenetim.com

Services • Audit • Due diligence • Holding companies & offshore entities • Sworn fiscal advisory services Industry Specialities • Automotive • Industrial products • Retail • Services

Business Advisors with Global Connections

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UNITED ARAB EMIRATES Union Accounting & Auditing Office No.1, Mezz. Floor Behind Chamber of Commerce Tower Estiqlal Street Mailing Address PO Box 46765 Abu Dhabi United Arab Emirates Tel: Fax: Website:

+971 2 6349400 +971 2 6349416 www.unionaa.com

Contact Ahmed A. Bawazeer Hussein El Sayed Mahmoud Amar A. Ahamed Mathew Joseph Khaled Alhaddad

abawazeer@unionaa.com helsayed@unionaa.com amar@unionaa.com mathew@unionaa.com khaled@unionaa.com

Services • Accounting • Accounting systems • Audit • Bookkeeping • Company formation and other registration • Corporate finance • Engineering consultancy • Feasibility studies • Investment advice • Liquidations • Litigation support • Management consulting • Mergers & acquisitions • Tax compliance • Valuations Industry Specialities • Construction companies • Health • Manufacturing • Not-for-profit organizations • Restaurants • Schools • Trading & retail • Transport & rent-a-car

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Abu Dhabi GMT +3 hours

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UNITED KINGDOM Meager Wood Locke & Company 123 Hagley Road Birmingham Edgbaston, B16 8LD United Kingdom Tel: Fax: Website:

+44 121 4504900 +44 121 4504901 www.mwlaccountants.com

Contact Colin Meager Chris Locke

colinm@mwlaccountants.com chrisl@mwlaccountants.com

Birmingham GMT +0 hours

Services • Audit • Acquisitions, Trade sales • Business planning, strategic & forecasting • Sarbanes-Oxley implementation & compliance • Specialized tax planning • Start ups

Business Advisors with Global Connections

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Auker Rhodes, Chartered Accountants & Business Advisors Royd House 286 Manningham Lane Bradford, BD8 7BP United Kingdom Tel: Fax: Website:

+44 1274 548000 +44 1274 548888 www.auker-rhodes.co.uk

Contact Richard Doyle David Akester Richard Kenyon Tony Pedley John Paul Sugden Grant Rudloff

richard.doyle@aukerrhodes.co.uk david.akester@aukerrhodes.co.uk richard.kenyon@aukerrhodes.co.uk tony.pedley@auker-rhodes.co.uk john.sugden@aukerrhodes.co.uk grant.rudloff@aukerrhodes.co.uk

Services • Accounting – annual & management accounts • Audit • Business valuations • Financial planning • Corporate finance - acquisitions & disposals • Corporate recovery & insolvency • Payroll outsourcing • Personal & business tax compliance • Personal & business tax planning Industry Specialities • Charitable & not-for-profit organizations • Healthcare sector • Owner managed businesses • Solicitors

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Bradford GMT +0 hours

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Barnes Hunter, Chartered Accountants 3 Kings Court Little King Street Bristol BS1 4HW United Kingdom Tel: Fax: Website:

+44 117 9300061 +44 117 9300060 www.barneshunter.co.uk

Contact Chris Barnes Mark Hunter

cbarnes@barneshunter.co.uk mhunter@barneshunter.co.uk

Bristol GMT +0 hours

Services • Accounting - annual & management accounts • Acquisitions • Audit • Business advice & services to owner managed businesses • Business plans & projections • Company formation & start-up advice • Due diligence • Internal Audit • Outsourced services (accounting & payroll) • Strategic planning • Tax compliance & planning Industry Specialities • Charities • International subsidiaries • Not-for-profit organizations • Owner managed businesses • Solicitors

Business Advisors with Global Connections

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Wilder Coe, Chartered Accountants 233-237 Old Marylebone Road London NW1 5QT United Kingdom Tel: +44 20 77246060 Fax: +44 20 77246070 Website: www.wildercoe.co.uk Contact Mark Saunders marks@wildercoe.co.uk Robert Coe robertc@wildercoe.co.uk Alfred Levy alfred@artaius.com Bee Lean Chew beec@wildercoe.co.uk Jitendra Pattani jitendrap@wildercoe.co.uk Michael Bordoley michaelb@wildercoe.co.uk Norman Cowan normanc@wildercoe.co.uk Robin Berry robinb@wildercoe.co.uk Stephen Landy stephenl@wildercoe.co.uk Tim Cook timc@wildercoe.co.uk Services • Audit • Bookkeeping • Business recovery & commercial advisory services • Charity audits • Company formations & secretarial services • Corporate finance & advice • Employment taxes • Expert witness • Financial investigations • Financial outsourcing • Financial services audits • Forensic accounting • Inward investing companies to the UK • Mediation & arbitration • Mergers & acquisitions & disposals • Property • Start up • Taxation • Tax planning • VAT Industry Specialities • Charities • Commodities • Hotels • Not-for-profit organizations • Retail Branch Office 12th Floor, Southgate House, St. George’s Way, Stevenage, Hertfordshire SGH1 1HG, England Tel: +44 1438 758100 Fax: +44 1438 847150

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London GMT +0 hours

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Harrop Marshall Strathblane House Ashfield Road, Cheadle Cheshire SK8 1BB United Kingdom

Manchester GMT +0 hours

Tel: Fax: Website:

+44 161 4916007 +44 161 4916008 www.harropmarshall.co.uk

Contact Tim Bowler Chris Allies Amanda Gaskin

tim.bowler@harropmarshall.co.uk chris.allies@harropmarshall.co.uk amanda.gaskin@harropmarshall.co.uk

Services • Audit • Bookkeeping • Corporate finance • Due diligence • International tax planning • Management accounts • Payroll • Start up • Tax compliance & planning Industry Specialities • Freight forwarding • Technology industry

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UNITED STATES OF AMERICA LCS & Z, L.L.P. 33 Century Drive Latham NY 121102113 USA Tel: +1 518 783 7200 Fax: +1 518 783 7385 Website: www.lsczcpa.com Contact Bill Lutz wl@lcszcpa.com Ed Selig ejs@lcszcpa.com William Zeronda waz@lcszcpa.com Services • Audit • Bookkeeping • Due diligence • Peer reviews • Business valuation • Litigation support • Estate planning • Mergers & acquisitions Industry Specialities • Construction • Wholesale distribution • Transportation • Pension administration Branch Offices 33 Beeker Street, Gloversville, NY, 12078-2909 Tel: +1 518 773 2267 Fax: +1 518 773 2273 Contact: Thomas Cichy 25th Floor, 295 Madison Ave, New York, NY, 10017 Tel: +1 212 689 6300 Fax: +1 212 689 9696 Contact: Bill Lutz, Richard Glickman State Licenses Arizona, California, Connecticut District of Columbia, Georgia, Louisiana Massachusetts, New Jersey, New York Texas, Vermont

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Albany, NY GMT -5 hours

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GrossDukeNelson & Co, PC 2340 Perimeter Park Drive Suite 100 Atlanta, GA 30341 USA Tel: Fax: Website:

+1 770 458 5000 +1 770 451 8900 www.grossdukenelson.com

Contact William Gross David A. Duke Dean R. Nelson Teresa Snyder

bg@grossdukenelson.com dad@grossdukenelson.com drn@grossdukenelson.com tbs@grossdukenelson.com

Atlanta, GA GMT -5 hours

Services • Accounting • Bookkeeping • Audit • Tax planning and compliance • Consulting • SEC audits • Foreign taxation • Estate planning • Wealth management • Mergers and acquisitions • Litigation support • Due diligence • Business valuation • Management consulting • Succession planning Industry Specialities • Real estate • Not-for-profit organizations • Mobile home parks • Manufactured housing • Medical practices State License Georgia

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Glass Jacobson & Associates, P.A. 10711 Red Run Blvd, Suite 101 Owings Mills, MD 21117 USA Tel: Fax: Website:

+1 410 356 1000 +1 410 356 2892 www.glassjacobson.com

Contact Bart Scheffel Ed Jacobson Steven Albert Michael Cohen Jeff Davis Steven Levine

bart.scheffel@glassjacobson.com ed.jacobson@glassjacobson.com steven.albert@glassjacobson.com michael.cohen@glassjacobson.com jeff.davis@glassjacobson.com steve.levine@glassjacobson.com

Services • Accounting • Audit • Bookkeeping • Tax planning and compliance • Management consulting • Wealth management • Estate planning • Litigation support • Business valuation • Mergers and acquisitions • Succession planning Industry Specialities • Healthcare/medical/dental • Construction • Real estate • Investments • Restaurants • Distributors State License Maryland

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Baltimore, MD GMT -5 hours

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Caras & Shulman 11 Cambridge Street Burlington MA 01803 4678 USA

Boston, MA GMT -5 hours

Tel: Fax: Website:

+1 781 273 3950 +1 781 283 3470 www.carasshulman.com

Contact Marty Shulman Stan Caras Jeff Schneider Ken Fluet Christina Chalapatas Mark Flato

mshulman@carasshulman.com scaras@carasshulman.com jschneider@carasshulman.com kfluet@carasshulman.com cchalapatas@carasshulman.com mfiato@carasshulman.com

Services • Audit • Bookkeeping • Business valuation • Consulting • Due diligence • Payroll • Retirement plans – design, implementation and administration • Start up • Tax planning • Estate planning • Mergers and acquisitions • Matrimonial disputes • Employee benefit plans Industry Specialities • Distribution services • Healthcare/medical/dental • Manufacturing • Real estate • Retail • Service companies • Architects • Construction • Printing • Restaurants/fast food • Franchises State License Massachusetts

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Mann Weitz & Associates L.L.C. 108 Wilmot Road Deerfield, IL 60015 USA Tel: +1 847 267 3400 Fax: +1 847 267 3401 Website: www.mannweitz.com Contact Leonard Weitz lweitz@mannweitz.com Mark Mann mmann@mannweitz.com Services • Audit • Accounting • Payroll • Tax consulting • Management consulting • Tax compliance and planning • Peer reviews • Retreat facilitation Industry Specialities • Trade associations • Architects State License Illinois Radachi & Company CPA 900 East Broad Street, Suite A Elyria, OH 44035 USA Tel: +1 440 365 3115 Fax: +1 440 365 4668 Website: www.radachicocpa.com Contact Richard Radachi radachicocpa@alltel.net Services • Audit • Due diligence • Estate plans • Mergers and acquisitions • Retirement plans • Start up • Tax planning • Tax litigation Industry Specialities • Public subdivisions • Water utilities State License Ohio

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Chicago, IL GMT -6 hours

Cleveland, OH GMT -5 hours

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Salmon Sims Thomas & Associates, PLLC 12720 Hillcrest Road, Suite 900 Dallas, TX 75230 USA 75230 Tel: Fax: Website:

+1 973 392 1143 +1 973 934 1269 www.sstcpa.com

Contact Ron Salmon Bill Sims Rick Thomas

rsalmon@sstcpa.com bsims@sstcpa.com rthomas@sstcpa.com

Dallas, TX GMT -6 hours

Services • Audit • Business valuation • Consulting • Due diligence • Start up • Tax planning Industry Specialities • Construction • Food processing • Hotels • HUD auditing • Manufacturing • Not-for-profit organizatoins • Real estate • Schools • Apparel • Law firms • Wholesalers • Oil and Gas • Printers • Family owned businesses • Telecommunications • Restaurants • Broker dealers State Licenses Texas, Arkansas, Louisiana, Mississippi New Mexico, Oklahoma, California, North Carolina Florida, Pennsylvania, Virginia, Delaware

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Terry & Stephenson, P.C. 303 E 17th Avenue, Suite 780 Denver, CO 80203 USA 80203 Tel: Fax: Website:

+1 303 831 1904 +1 303 831 4948 www.terrystephensonpc.com

Contact Alan Terry

aterry@terrystephensonpc.com

Services • Audit • Bookkeeping • Consulting • Due diligence • Start up • Tax compliance and planning • Peer reviews • Employee benefit plans Industry Specialities • Automobile dealerships • Healthcare • Not-for-profit organizations • Retail • Schools • State and local governments • Real estate State Licenses Colorado, Connecticut, Indiana, Kansas Maryland, Nebraska, New York, Ohio, Oklahoma Pennsylvania, Texas, West Virginia, Wyoming

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Denver, CO GMT -7 hours

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Leaf, Saltzman, Manganelli, Pfeil &Tendler, LLP 310 Passaic Avenue Fairfield, New Jersey 07004 USA Tel. Fax. Website:

+1 973 808 9500 +1 973 808.9630 www.njcpafirm.com

Contacts Don Saltzman Larry Leaf

donaldjs@njcpafirm.com larryl@njcpafirm.com

Fairfield, NJ GMT -5 hours

Services • Accounting services • Audits, reviews and compilations • Cash flow & budgeting analysis • Business entity selection • Forensic accounting • Estate & trust tax preparation • IRS representation • Tax planning & preparation • Business consulting • Accounting software selection & implementation • Business succession planning • Business valuations • Buying & selling a business • Debt & financing services • Estate planning • Financial planning • Investment review • Audits of pension & profit sharing plans • Bankruptcies • Litigation support Industry Specialties • Construction • Real estate • Insurance agencies • Not for profits • Transportation • Restaurants • Franchises • Waste management disposal State Licenses New Jersey, New York

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Carney, Roy and Gerrol P.C. 35 Cold Spring Road, Suite 412 Rocky Hill, CT 06067-3164 USA Tel: Fax: Website:

+1 860 721 5786 +1 860 721 5792 www.crandg.com

Contact Greg Gerrol Thomas Roy Joseph Rodgers

greg@crandg.com tomroy@crandg.com joe@crandg.com

Services • Audit • Bookkeeping • Payroll • Tax planning • Business valuations • Transfer pricing Industry Specialities • Condominium consulting • Construction • HUD auditing • Not-for-profit organizations • Nursing homes • Service companies • Manufacturing • Insurance agencies State Licenses Connecticut, Florida, Massachusetts

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GLO CPAs, LLP 1900 West Loop South, Suite 1150 Houston, TX 77027 USA Tel: +1 713 621 4700 Fax: +1 713 623 0074 Website: www.glocpa.com Contact Carl Glaw cglaw@glocpa.com Kevin Londergan klondergan@glocpa.com Services • Accounting management services • Audits, reviews and compilations • Business planning and growth strategies • Corporate financing • Derivitives and fair value accounting • Estate planning • Investment management • IRS representation/dispute resolution • Litigation support services • Management consulting • Mergers and acquisitions • Part time controllership/CFO services • Payroll and bookkeeping • Pension plan design • Public audit • Qualified plans • SEC practice/PCAOB (USA) and CPAB (Canada) Firm • SOX 404 consulting and compliance • Tax compliance and planning • Tax return preparation Industry Specialities • Oil and Gas • Health care • Oil field services • Municipalities • Information technology • Service industries • Real estate • Law • Manufacturing • Construction • Not-for-profit organizations • Bio technology • Retail • Wholesale distribution • Investment advisory services through BSG&L Financial Services, LLC. State License Texas

Houston, TX GMT -6 hours

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TRAINER, WRIGHT & PATERNO, Certified Public Accountants 218 13th Street Huntington, WV 25726 USA Tel. Fax. Website:

+1 304 697 7083 +1 304 697 7087 www.trainerwright.com

Contact Todd Williams Mark Morgan Kellie Wright Charles Wright

twilliams@trainerwright.com mmorgan@trainerwright.com kwright@trainerwright.com cwright@trainerwright.com

Services • Audit • Reviews and compilations • Payroll • Employee benefit plans • Litigation support • Bookkeeping/write up • Tax compliance & planning • Business valuations • Estate planning • Pension and profit sharing plans Industry Specialties • Coal and natural resource accounting • Not-for-profit auditing and consulting • Pension audits • Health-care and health-care related entities State Licenses West Virginia, Ohio

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HMWC CPAs & Business Advisors 17501 17th Street East, Suite 100 Tustin, CA 92780 USA Tel: Fax: Website:

+1 714 505 9000 +1 714 505 9200 www.hmwccpa.com

Contact Gerry Herter Curtis Campbell Jeff Hipshman Marilyn Millare Steve Williams

gerry@hmwccpa.com curtis@hmwccpa.com jeff@hmwccpa.com marilyn@hmwccpa.com steve@hmwccpa.com

Los Angeles, CA GMT -8 hours

Services • Audit • Bookkeeping • Business valuation • Consulting • Due diligence • Investment advisory • Mergers and acquisitions • Start up • Tax planning • Estate plans • Employee benefit plans • Financial Services Industry Specialities • Construction • Health • Real estate • Manufacturing • Wholesale distribution • Service companies • Family-owned businesses State License California

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Binstock, Rubin Adler Aldecoa and Ellzey PA 9100 South Dadeland Blvd., Suite 1600 Miami, FL 33156 USA Tel: Fax: Website:

+1 305 665 5303 +1 305 665 7161 www.bsfaa.com

Contact Les Adler Jorge Aldecoa David Berman Bernie Swichkow

ladler@bsfaa.com jaldecoa@bsfaa.com dberman@bsfaa.com bswichkow@bsfaa.com

Miami, FL GMT -5 hours

Services • Audit • Bookkeeping • Estate plans • Tax compliance and planning Industry Specialities • Construction • Real estate • Restaurants • Seafood industry State Licenses Florida, Texas Stanley, Marks & Company LLP 32 Fostertown Road Newburgh, NY 12550 USA Tel: Fax: Website:

+1 845 565 5400 +1 845 565 9487 www.stanleymarksllp.com

Contact Alan Marks Wayne Day David Marks Scott Stone

amarks@stanleymarksllp.com wday@stanleymarksllp.com dmarks@stanleymarksllp.com sstone@stanleymarksllp.com

Services • Audit • Bookkeeping • Consulting • Payroll • Tax planning Industry Specialities • Health • Workout consulting State License New York

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Gold, Meltzer, Plasky & Wise PA 505 Pleasant Valley Avenue Moorestown, NJ 08057 USA Tel: Fax: Website:

+1 856 727 0100 +1 856 727 0772 www.gmpw.com

Contact Don DeGrazia Stanton Meltzer Ed Plasky William Frank Barton Greenspan Martin Mellman Thomas Stoll Harmon Wise Sharon Bishop

ddegrazia@gmpw.com smeltzer@gmpw.com eplasky@gmpw.com bfrank@gmpw.com bgreenspan@gmpw.com mmellman@gmpw.com tstoll@gmpw.com hwise@gmpw.com sbishop@gmpw.com

Philadelphia, PA GMT -5 hours

Services • Audit • Bookkeeping • Business valuation • Due diligence • Estate plans • Financial planning • Forensic accounting • International tax planning • Litigation support • Matrimonial disputes • Mergers and acquisitions • Payroll • Start up • Tax planning • Tax nexus Industry Specialities • Construction • Fuel oil wholesale/retail • Health • HUD and government assisted housing • Manufacturing • Professional practices • Wholesale and distribution State Licenses New Jersey, Pennsylvania

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Lohman Company, PLLC 1630 South Stapley Drive, Suite 108 Mesa, AZ 85204-6610 USA Tel: Fax: Website:

+1 480 355 1100 +1 480 355 1130 www.lohmancompany.com

Contact Jay Lohman Cati Piorkowski Craig Lohman Betty Fahey

jaylohman@lohmancompany.com catipiorkowski@lohmancompany.com craiglohman@lohmancompany.com bettyfahey@lohmancompany.com

Services • Accounting • Audit • Tax compliance • Tax consulting • Management consulting • Mergers & acquisitions • Employee benefit plans Industry Specialities • Manufacturing • Distribution • Real estate • Construction • Technology State Licenses Arizona, Michigan, California, Colorado

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Phoenix, AZ GMT -8 hours

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Terry & Stephenson, P.C. Allegheny Building, Suite 1600 429 Forbes Ave Pittsburgh, PA 15219 USA Tel: Fax: Website:

+1 412 392 3000 +1 412 392 3015 www.terrystephensonpc.com

Contact Sam Stephenson Andrew Wimbish

sstephenson@terrystephensonpc.com awimbish@terrystephensonpc.com

Pittsburgh, PA GMT -5 hours

Services • Audit • Bookkeeping • Consulting • Due diligence • Start up • Tax compliance and planning • Employee benefit plans Industry Specialities • Healthcare • Not-for-profit organizations • Retail • Schools • State and local governments • Real estate • Transportation State Licenses Colorado, Connecticut, Indiana, Kansas Maryland, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, Texas, West Virginia, Wyoming

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Swenson Advisors, LLP 600 B Street, Suite 2120 San Diego, CA 92101 USA Tel: Fax: Website:

+1 619 237 3400 +1 619 237 3401 www.swensonadvisors.com

Contact Steve Austin Al Anderson Keith Krzewski Pete Palmer

steve.austin@swensonadvisors.com awanderson@swensonadvisors.com keith.krzewski@swensonadvisors.com pete.palmer@swensonadvisors.com

Services • SOX advisory services • SEC Audits/PCAOB firm • Bookkeeping • Due diligence • Financial services • Mergers and acquisitions • Revenue recognition • Start up • Tax compliance and planning Industry Specialities • Technology companies • Real estate • Advertising Branch Office 25220 Hancock Avenue Suite 240 Murrieta CA 92562 Tel: +1 951 445 4700/+1 800 783 3289 Fax: +1 951 445 4701 Contact Albert Anderson

awanderson@swensonadvisors.com

State Licenses California, Georgia

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Brokstein & Rosen CPA’s LLP 3100 Oak Rd., Suite 300 Walnut Creek, CA 94597 USA

San Francisco, CA GMT -8 hours

Tel: +1 925 930 8108 Fax: +1 925 930 0239 Website: www.ourcpa.com Contact Annise Brokstein annise@ourcpa.com Ken Rosen ken@ourcpa.com Services • Audit • Accounting • Tax consulting • Management consulting • Tax planning • Mergers and acquisitions • Business valuation • Litigation support • Investment advice Industry Specialities • Mortgage bankers • Retail • Real estate State License California Francis & Company PLLC 701 Dexter Ave N. Suite 404 Seattle, WA 98109-4343 USA

Seattle, WA GMT -8 hours

Tel: + 206 282 3720 Fax: +1 206 282 3949 Website: www.francis-company.com Contact Horace Francis horace@francis-company.com Fiona Tsui fiona@francis-company.com Services • Audit • Bookkeeping and accounting services • Compilations and reviews • Management consulting • Tax planning • International taxation Industry Specialities • Not-for-profit organizations • Private businesses • Government trade associations • Pension plan audits State License Washington

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Moriarty & Primack PC One Monarch Place Suite 1300 Springfield, MA 01144 USA Tel: Fax: Website:

+1 413 739 1800 +1 413 733 0898 www.mass-cpa.com

Contact Jay Primack Beth deSousa Patrick Leary Rod McCorkill Don Smith Bob Suprenant Mark Germain Michael Collins Douglas Theobald

jprimack@mass-cpa.com bdesousa@mass-cpa.com pleary@mass-cpa.com rmccorkill@mass-cpa.com dsmith@mass-cpa.com rsuprenant@mass-cpa.com mgermain@mass-cpa.com mcollins@mass-cpa.com dtheobald@mass-cpa.com

Services • Audit • Business valuation • Due diligence • Estate plans • Financial services • Matrimonial disputes • Mergers and acquisitions • Start up • Tax planning Industry Specialities • Distribution services • Not-for-profit organizations • Manufacturing • Construction State Licenses Massachusetts, Connecticut, New York

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Abeles & Hoffman P.C. 9666 Olive Blvd, Suite 625 St. Louis, MO 63132 USA

Page 101

St. Louis, MO GMT -6 hours

Tel: Fax: Website:

+1 314 991 4770 +1 314 991 4254 www.ahcpa.com

Contact Ron Abeles Stuart Z. Hoffman Steven Gustafson Mary Cawein Laura Robertson

rona@ahcpa.com stuh@ahcpa.com steveg@ahcpa.com maryc@ahcpa.com laurar@ahcpa.com

Services • Audit • Bookkeeping • Budgeting and projections • Business valuation • Consulting • Holding and offshore companies • Mergers and acquisitions • Tax planning Industry Specialities • Distribution services • Manufacturing • Real estate • Retail • Service companies State Licenses Missouri, Illinois

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Polan, White & Associates, P.C. 1901 Research Blvd, Suite 300 Rockville, MD 20850 USA Tel: Fax: Website:

+1 301 738 1120 +1 301 738 7060 www.pwapc.com

Contact Doug White Larry Polan John Hollis

dwhite@pwapc.com lpolan@pwapc.com jhollis@pwapc.com

Services • Audit • Bookkeeping • Business valuation • Litigation support • Payroll • Start up • Tax planning • Compilation and reviews Industry Specialities • Healthcare • Not-for-profit organizations • Personal service companies • Political organizations • Real estate • Retail State Licenses District of Columbia, Maryland, Virginia

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Washington, DC GMT -5 hours

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VENEZUELA Rodriguez, Ciancio y Asociados Av. principal, Colinas de Bello Monte, calle Bethoven con calle Oxford, Centro Roraima, piso 2, oficina 2-D. Colinas de Bello Monte Caracas, 1041 Venezuela Tel: Fax: Website:

Caracas GMT -4 hours

+58 212 753 53 58 +58 212 753 15 65 www.rodriciancio.com

Contact Pedro Luis Rodriguez pedrolrp@rodriciancio.com Services • Audit • Bookkeeping • Due diligence • Holding and offshore companies • Internal audit • Payroll • Process analysis • Start up • Tax planning • Transfer pricing Industry Specialities • Manufacturing • Not-for-profit organizations • Pension funds • Retail • Wholesale

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A Dynamic Link of Business Advisors with Local Expertise and a Global Perspective