bkr member

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Directory of Members2015

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OFFICERS

ChairmanHoward Rosen St. Louis, Missouri, USA

Vice Chair/TreasurerJacqueline Wolfovski Paris, France

OFFICES

Worldwide Executive Office and Americas Region19 Fulton Street, Suite 401New York, NY 10038, USATel. 1 212 964 2115Within the USA and Canada: 1 800 BKR INTL(1 800 257 4685)Fax: 1 212 964 2133E-mail: [email protected] Site: http://www.bkr.comMaureen Schwartz, Executive Director

ChairmanJason TonjesOmaha, Nebraska, USA

Asia/Pacific Region60 Castlereagh StreetLevel 11Suite 11.01Sydney, N.S.W. 2000, AustraliaTel. 61 2 9951 5400Fax: 61 2 9951 5454E-mail: [email protected] Site: http://www.bkrasiapac.comStephen Roger, Asia/Pacific Executive Director

ChairNilar ChanHong Kong, China

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Europe, Middle East and Africa (EMEA) Region16 Great Queen StreetCovent GardenLondon, WC2B 5AH, United KingdomTel. 44 207 544 4840E-mail: [email protected] Site: http://www.bkremea.comStephen Hamlet, EMEA Executive Director

ChairmanNilesh ShahLondon, United Kingdom

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Contents

Officers and Offices . . . . . . . . . . . . . . . . . . . 2 - 3

Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 - 15

Alphabetical Listing of Countries . . . . . . . 16 - 93

2015 Calendar . . . . . . . . . . . . . . . . . . . . . . . . 94

Guide to World Time Zones . . . . . . . . . . . . . . 95

International Dialing Codes . . . . . . . . . . . . . . 96


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As a worldwide association of independent accounting, taxation and business advisors, BKR International brings together firms that offer you up-to-date global expertise.Our member firms are large enough to offer a full range of independent and objective advisory services, but small enough to attend to your specific needs and offer the personalized attention you require.You can depend on BKR member firms for creativeand practical services to clients throughhighly trained, skilled and motivated professionals.


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Ready access to local knowledge, local expertise and local experience

BKR International member firms are selected for their local influence, international capabilities and ability to be at the forefront of commercial activity - bringing you an essential global perspective. You receive advice designed to help your enterprise achieve its unique objectives, both local and worldwide.

To ensure the highest levels of performance, our member firms under go a rigorous selection and retention process to ensure they offer you the very highest standards of professional excellence - throughout the world.

The best advice when setting out to do business in other countries

Using their understanding of local commercial and economic issues, BKR member firms provide you with practical help and advice to smooth the way for operations in new territories and to help develop your existing investments.

You'll find that BKR firms' practical guidance, based on local knowledge, will save you considerable time and effort while helping avoid the difficulties associated with establishing a new business in unfamiliar territory.

In addition to this, our series of publications entitled "Doing Business" will give you useful information on the current business environment, types of business entity and the finance, taxation, accounting and audit practices in the world's major markets.


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Professional services from BKR member firms

The expertise of our international member firms includes:

- Taxation planning

- Audit and accounting services

- Business formation and structure

- Sources of finance and financing arrangements

- Investment incentive arrangements

- Acquisition appraisals and investment project analysis for mergers, takeovers or joint ventures

- Guidance on Stock and Commodity Exchange rules and codes of practice

- Referrals to lawyers, bankers and other professionals

- Valuation of businesses

- Resolving financial difficulties such as receiverships, liquidations and restructuring

- Forensic accounting

- Loan portfolio and viability

- Asset recovery services


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Management advisory services with entrepreneurial flair

BKR International members take an active role as management consultants, helping clients achieve their business goals.

They apply their extensive experience and imaginative thinking to issues central to business success - providing creative, relevant and cutting-edge solutions in such areas as:

- Business planning

- Market research

- Strategic market planning

- Business research and surveys

- Environmental reviews

- ‘Value for money’ studies

- ISO planning

- Senior executive recruitment

- Human resource planning

- Information technology and systems management

- Software sourcing

- Evaluation of local trading opportunities

- Merger and acquisition services

- Litigation support

Accounting and auditing services include:

- Positive business oriented audits, reviews and compilations

- Preparation of financial statements and management accounts


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Personal attention throughout the world

Our member firms will help you overcome the barriers of language and commercial customs throughout the world.

Trust and support are obvious key elements of the way BKR firms do business, underpinning the long and successful relationships they build with their clients.

Partners in our member firms take personal responsibility for interna-tional clients, and do all they can to make "Doing Business" satisfying, simple and profitable.

Whatever your enterprise, they will help you take advantage of global opportunities and operate efficiently, and will use their knowledge and expertise to help further your business interests.

Further information

To find out more about the many ways BKR International firms can assist you, please call us or visit our web site, www.bkr.com.


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ALBANIATirana Euroglobal SEE Audit sh.p.k.

Rr. Hajdar HidiPall. “PIENVIS”, Kati VITirana,AlbaniaPhone: 355 42 248 548Fax: 355 42 226 299Contact: Robert LuloEmail: [email protected]: http://www.euglobal.euNotes: (Subsidiary of Euroglobal SEE Audit Limited, Cyprus)

ANGOLALuanda ACE – Auditangol Consulting Enterprise, Lda.

Rua Major Kanhangulo, 2902º Andar Esq. CLuanda, 2345AngolaPhone: Landline: 244 222 371 273 244 222 372 031Contact: José Carlos Bessa PinhoEmail: [email protected], [email protected]: http://www.aceangola.com

ARGENTINABuenos Aires Malaccorto, Jambrina & Asoc. Malaccorto, Cucchietti, Ziccardi & Asoc.

Rivadavia 789 - Piso 1 (C1002AAF)Buenos Aires, C1002AAFArgentinaPhone: 54 11 4331 5551Fax: 54 11 4331 5551 54 11 4342 3660Contact: Isabel CaamañoEmail: [email protected]


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AUSTRALIAN.S.W., Sydney Walker Wayland - Sydney

60 Castlereagh StreetLevel 11Suite11.01Sydney, N.S.W. 2000AustraliaPhone: 61 2 9951 5400Fax: 61 2 9951 5454Contact: Stephen RogerContact: Grant AllsoppContact: David RossContact: Michael WalkerContact: Peter MacLeanEmail: [email protected], [email protected], [email protected], [email protected], [email protected]: http://www.wwnsw.com.au

Queensland, SRJBrisbane Level 18

300 Ann StreetBrisbane, Queensland 4000AustraliaPhone: 61 7 3490 9988Fax: 61 7 3490 9984Contact: Jason CrostonContact: Shaun ReevesContact: Steven JonesEmail: [email protected], [email protected], [email protected]: http://www.srj.com.au

Queensland, SRJCaboolture Level 1

11-13 Bertha StreetCaboolture, Queensland 4510AustraliaPhone: 61 7 5428 9555Fax: 61 7 5498 9320Contact: Shaun ReevesEmail: [email protected]: http://www.srj.com.au


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AUSTRALIA (Continued)Queensland, SRJStrathpine Unit 3

27 South Pine RoadStrathpine, Queensland 4500AustraliaPhone: 61 7 3490 9988Fax: 61 7 3490 9984Contact: Steven JonesEmail: [email protected]: http://www.srj.com.au

South Australia, Walker Wayland SAAdelaide 1st Floor

203 Fullarton RoadEastwood, South Australia 5063AustraliaPhone: 61 8 8273 0000Fax: 61 8 8373 1106Contact: Ian BrooksEmail: [email protected]: http://www.wwsa.com.au

Victoria, Advantage AdvisorsBraeside 178-184 Boundary Rd.

Soniq HouseBraeside, Victoria 3195AustraliaPhone: 61 3 9580 7221Fax: 61 3 9274 0660Contact: Martin PhelanEmail: [email protected], [email protected]: http://www.advantageadvisors.com.au

Victoria, Advantage AdvisorsCroydon 1 Railway Cres

Suite 2Croydon, Victoria 3136AustraliaPhone: 61 3 9274 0600Fax: 61 3 9274 0660Contact: Martin PhelanEmail: [email protected], [email protected]: http://www.advantageadvisors.com.au


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Victoria, Advantage AdvisorsMelbourne Level 7

114 William StreetMelbourne, Victoria 3000AustraliaPhone: 61 3 9274 0600Fax: 61 3 9274 0660Contact: Martin PhelanEmail: [email protected]: http://www.advantageadvisors.com.au

Victoria, Advantage AdvisorsWerribee 1 Duncans Rd.

Balian HouseWerribee, Victoria 3030AustraliaPhone: 61 3 9274 0600Fax: 61 3 9274 0660Contact: Martin PhelanEmail: [email protected]: http://www.advantageadvisors.com.au

Western Australia, AMD Chartered AccountantsBunbury Unit 1, 28-30 Wellington Street

Bunbury, Western Australia 6230AustraliaPhone: 61 08 9780 7555Fax: 61 08 9721 8982Contact: Tim PartridgeEmail: [email protected]: http://www.amdonline.com.au

Western Australia, AMD Chartered AccountantsGeraldton 156 Durlacher Street

Geraldton, Western Australia 6531AustraliaPhone: 61 08 9964 5888Fax: 61 08 9964 5899Contact: Tim PartridgeEmail: [email protected], [email protected]: http://www.amdonline.com.au


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AUSTRALIA (Continued)Western Australia, AMD Walker WaylandMandurah 197 Mandurah Terrace (Office 1)

Suite 2 & 3, 14 Peelwood Parade (Office 2)Mandurah, Western Australia 6210AustraliaPhone: 61 08 9535 5889 (Office 1) 61 08 9581 2447 (Office 2)Fax: 61 08 9535 8840 (Office 1) 61 08 9581 1005 (Office 2)Contact: Dean RobEmail: [email protected]: http://www.amdwalkerwayland.com.au

Western Australia, Walker Wayland, Chartered AccountantsPerth Level 2

129 Melville ParadeComo, Western Australia 6152AustraliaPhone: 61 08 9364 9988Fax: 61 08 9367 3444Contact: Joe LamhutEmail: [email protected]: http://www.ww-wa.com.au

AUSTRIABaden ARTUS Steuerberatung GmbH & Co KG

(Tax Consultancy) ARTUS Unternehmensberatung GmbH

(Management Consulting)Wassergasse 3A-2500 Baden,AustriaPhone: 43 2252 204Fax: 43 2252 204 5Contact: Wolfgang DibiasiEmail: [email protected], [email protected]: http://www.artus.at


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Salzburg ARTUS Steuerberatung GmbH & Co KG (Tax Consultancy)

ARTUS Unternehmensberatung GmbH (Management Consulting)Innsbrucker Bundesstraße 73A-5020 Salzburg,AustriaPhone: 43 662 851 287Fax: 43 662 851 287 5Contact: Wolfgang DibiasiEmail: [email protected], [email protected]: http://www.artus.at

Vienna ARTUS Steuerberatung GmbH & Co KG (Tax Consultancy)

ARTUS Unternehmensberatung GmbH (Management Consulting)Österreichische Revisions- und Treuhand-Gesellschaft m.b.H. (Audit)Seilerstätte 22A-1010 Vienna, 1010AustriaPhone: 43 1 513 79 00Fax: 43 1 513 79 00 5Contact: Wolfgang DibiasiEmail: [email protected]: http://www.artus.at

AZERBAIJANBaku ISIK YEMINLI MALI MUSAVIRLIK VE BAGIMSIZ DENETIM A.S. ISIK Consaltinq LTD.

88 Mehdiyev Str.Elchin ALIYEVBaku, 1073AzerbaijanPhone: 994 12 510 83 45Fax: 994 12 510 84 80Contact: Hakan SahinContact: Kürsat SahinEmail: [email protected], [email protected]: http://www.isik-ymm.com.tr


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BANGLADESHSurat G. KIBRIA & CO.

24-25, Dilkusha C/A (5th Floor)MotijheelDhaka, 1000BangladeshPhone: 88 02 956 8071Fax: 88 02 955 3630Contact: A.K. Gulam KibriaContact: Hasanur RahmanEmail: [email protected], [email protected]: http://www.gkibriaandco.com

BELGIUMBrugge Cnockaert & Salens bvba

Koude Keukenstraat 13Brugge, 8200BelgiumPhone: 32 50 54 80 78Fax: 32 50 78 07 13Contact: Bert MesdomContact: Peter CnockaertContact: Philippe SalensEmail: [email protected], [email protected], [email protected]: http://www.cnockaert-salens.be

Brussels Cnockaert & Salens bvba (International Tax, Tax, Accounting, VAT, M&A)Brussels,BelgiumContact: Bert MesdomContact: Peter CnockaertContact: Philippe SalensEmail: [email protected], [email protected], [email protected]: http://www.cnockaert-salens.be


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Brussels Figurad Bedrijfsrevisoren BVBA (Audit)Brussels,BelgiumContact: Stefaan BeirensEmail: [email protected]: http://www.figurad.be

Brussels Rewise (Audit, Accounting, Tax)Brussels,BelgiumContact: Philippe BériotEmail: [email protected]: http://www.rewise.be

Charleroi Rewise89, Rue de BomereeGozee, 6534BelgiumPhone: 32 71 70 08 44Fax: 32 71 70 33 41Contact: Philippe BeriotEmail: [email protected]: http://www.rewise.be

Ghent Cnockaert & Salens bvbaZuidstationstraat 38Ghent, 9000BelgiumPhone: 32 92 33 33 37Fax: 32 50 78 07 13Contact: Bert MesdomContact: Peter CnockaertContact: Philippe SalensEmail: [email protected], [email protected], [email protected]: http://www.cnockaert-salens.be


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BELGIUM (Continued)Ghent Figurad Bedrijfsrevisoren BVBA

Kortrijksesteenweg 1126Ghent, 9051BelgiumPhone: 32 9 243 60 20Fax: 32 9 221 12 75Contact: Stefaan BeirensEmail: [email protected]: http://www.figurad.be

Leuven Cnockaert & Salens bvbaTechnologielaan 9Heverlee, 3001BelgiumPhone: 32 16 40 72 40Fax: 32 50 78 07 13Contact: Bert MesdomContact: Peter CnockaertContact: Philippe SalensEmail: [email protected], [email protected], [email protected]: http://www.cnockaert-salens.be

Liege Rewise151, Rue des VennesLiege, 4020BelgiumPhone: 32 04 252 25 42Contact: Francis SwinnenEmail: [email protected]: http://www.rewise.be

Nivelles Rewise11, Allée Franz DewandelaerNivelles, 1400BelgiumPhone: 32 67 28 74 71Fax: 32 67 28 77 77Contact: Philippe BeriotEmail: [email protected]: http://www.rewise.be


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BRAZILAM, Manaus Lopes, Machado Auditores

Av. Eduardo Ribeiro, n° 654Suite 301 - CentroManaus, AM 69010-001BrazilPhone: 55 21 2156 5800Fax: 55 21 2262 6806Contact: José VidalEmail: [email protected]: http://www.lopesmachado.com

BA, Salvador Lopes, Machado AuditoresAv. Tancredo Neves, 1632Suite 1702 - Torre NorteSalvador, BA 41820-020BrazilPhone: 55 71 3113 2226Fax: 55 71 3113 2227Contact: José VidalContact: Mario BarrosEmail: [email protected], [email protected]: http://www.lopesmachado.com

MG, Belo Horizonte Lopes, Machado AuditoresAv. Prudente de Morais,444 - Cidade JardimBelo Horizonte, MG 30350-093BrazilPhone: 55 31 2512 2121Fax: 55 31 2512 2121Contact: José VidalContact: Mario LopesEmail: [email protected], [email protected]: http://www.lopesmachado.com


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BRAZIL (Continued)PE, Recife Lopes, Machado Auditores

Rua Agenor Lopes, n° 25 - Sala 704Bairro: Boa ViagemRecife, PE 51021-904BrazilPhone: 55 81 3325 6040Fax: 55 81 3325 6041Contact: José VidalEmail: [email protected], [email protected]: http://www.lopesmachado.com

RJ, Rio de Janeiro Lopes, Machado AuditoresRua São José, 7021º andarRio de Janeiro, RJ 20010-020BrazilPhone: 55 21 2156 5800Fax: 55 21 2262 6806Contact: José VidalEmail: [email protected]: http://www.lopesmachado.com

RS, Porto Alegre Lopes, Machado AuditoresPraca Osvaldo Cruz, 15Suite 512Porto Alegre, RS 90030-160BrazilPhone: 55 21 2156 5800Fax: 55 21 2262 6806Contact: José VidalEmail: [email protected]: http://www.lopesmachado.com


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SP, São Paulo Lopes, Machado AuditoresAv. Vereador José Diniz, 3707Suite 52 e 53 - Campo BeloSão Paulo, SP 04603-004BrazilPhone: 55 11 5041 4610Fax: 55 11 5041 4536Contact: José Fernandez VidalContact: Mario LopesEmail: [email protected], [email protected], [email protected]: http://www.lopesmachado.com

BULGARIASofia Euroglobal SEE Audit EOOD

22, Cyril and Methodius Str.Floor 5 ap.12Sofia, 1202BulgariaPhone: 359 2 988 69 75Fax: 359 2 988 69 79Contact: Simeon GrigorovEmail: [email protected]: http://www.euglobal.eu

CAMEROONDouala AUDITEC-FOIRIER CONSULTING

Rue 96, Flatters-BonanjoCentre D’Affaires FlattersSuite 401, 402 & 404Douala,CameroonPhone: 237 3342 0434Fax: 237 3 342 48 77Contact: Michel Kangmeni YossaEmail: [email protected], [email protected]: http://www.auditec-foirier.com


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CANADABritish Columbia, Lohn Caulder LLPVancouver 1500 West Georgia Street

3rd FloorVancouver, British Columbia V6G 2Z6CanadaPhone: 1-604-687-5444Fax: 1-604-688-7228Contact: Kelly LohnContact: Gordon CaulderEmail: [email protected], [email protected]: http://www.lohncaulder.com

Ontario, Belleville Welch LLP525 Dundas Street, EastBelleville, Ontario K8N 1G4CanadaPhone: 1-613-966-2844Fax: 1-613-966-2206Contact: Glenn CollinsEmail: [email protected]: http://www.welchllp.com

Ontario, Welch LLPCampbellford 57 Bridge Street, East

P.O. Box 1209Campbellford, Ontario K0L 1L0CanadaPhone: 1-705-653-3194Fax: 1-705-653-1703Contact: Marie NortheyEmail: [email protected]: http://www.welchllp.com

Ontario, Cornwall Welch LLP36 Second Street, EastCornwall, Ontario K6H 1Y3CanadaPhone: 1-613-932-4953Fax: 1-613-932-1731Contact: Ronald MulliganEmail: [email protected]: http://www.welchllp.com


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Ontario, Napanee Welch LLP36 Bridge Street, EastNapanee, Ontario K7R 1J8CanadaPhone: 1-613-354-2169Fax: 1-613-354-2160Contact: Dan AtkinsonEmail: [email protected]: http://www.welchllp.com

Ontario, Ottawa Welch LLP123 Slater Street3rd FloorOttawa, Ontario K1P 5H2CanadaPhone: 1-613-236-9191Fax: 1-613-236-8258Contact: Micheal BurchEmail: [email protected]: http://www.welchllp.com

Ontario, Pembroke Welch LLP270 Lake StreetP.O. Box 757Pembroke, Ontario K8A 6X9CanadaPhone: 1-613-735-1021Fax: 1-613-735-2071Contact: Hal WardEmail: [email protected]: http://www.welchllp.com

Ontario, Picton Welch LLP290 Main StreetPicton, Ontario K0K 2T0CanadaPhone: 1-613-476-3283Fax: 1-613-476-1627Contact: Charles ThompsonEmail: [email protected]: http://www.welchllp.com


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CANADA (Continued)Ontario, Renfrew Welch LLP

101 Raglan Street, NorthRenfrew, Ontario K7V 1N7CanadaPhone: 1-613-432-8399Fax: 1-613-432-9154Contact: Scott MurdochEmail: [email protected]: http://www.welchllp.com

Ontario, Toronto SF Partnership, LLP4950 Yonge Street, 4th FloorToronto, Ontario M2N 6K1CanadaPhone: 1-416-646-8057Fax: 1-416-250-1225Contact: Bradley WaeseEmail: [email protected]: http://www.sfgroup.ca

Ontario, Trenton Welch LLP290 Dundas Street, WestUnit 4Trenton, Ontario K8V 3S1CanadaPhone: 1-613-392-1287Fax: 1-613-392-5456Contact: Eleanor GuenetteEmail: [email protected]: http://www.welchllp.com

Ontario, Tweed Welch LLP63 Victoria Street, NorthP.O. Box 807Tweed, Ontario K0K 3J0CanadaPhone: 1-613-478-5051Fax: 1-613-478-3069Contact: Marie NortheyEmail: [email protected]: http://www.welchllp.com


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Québec, Gatineau Levesque Marchand Welch SENCRL201-975 boul. St-JosephGatineau, Québec J8Z 1W8CanadaPhone: 1-819-771-7381Fax: 1-819-771-3089Contact: Chantal FarleyEmail: [email protected]: http://www.welchllp.com

Québec, Lévis Blanchette Vachon CPA1300, boul. de la Rive-Sud, bureau 301Lévis, Québec G6W 5M6CanadaPhone: 1-418-834-1910Fax: 1-418-834-3674Contact: André BonnevilleEmail: [email protected]: http://www.blanchette-vachon.com

Québec, Montreal Villeneuve Venne CA, S.E.N.C.R.L.666, Sherbrooke Street WestBureau 203Montreal, Québec H3A 1E7CanadaPhone: 1-514-286-1855Fax: 1-514-286-1854Contact: Pierre VilleneuveEmail: [email protected]: http://www.vvbkr.com

Québec, Villeneuve Venne CA, S.E.N.C.R.L.Repentigny 10, boulevard Brien

Bureau 200Repentigny, Québec J6A 4R7CanadaPhone: 1-450-585-5503 1-450-585-5504Fax: 1-450-654-6414Contact: Nancy NeroneEmail: [email protected]: http://www.vvbkr.com


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CANADA (Continued)Québec, Blanchette Vachon CPASaint-Georges 10665, 1ère Avenue, bureau 300

Saint-Georges, Québec G5Y 6X8CanadaPhone: 1-418-228-9761Fax: 1-418-228-3762Contact: André BonnevilleEmail: [email protected]: http://www.blanchette-vachon.com

Québec, Blanchette Vachon CPASainte-Marie 266, avenue du Collège

Sainte-Marie, Québec G6E 3Y4CanadaPhone: 1-418-387-3636Fax: 1-418-387-6085Contact: André BonnevilleEmail: [email protected]: http://www.blanchette-vachon.com

Québec, Blanchette Vachon CPAThetford Mines 222, boul. Frontenac Ouest, bureau 220

Thetford Mines, Québec G6G 6N7CanadaPhone: 1-418-338-4626Fax: 1-418-338-6953Contact: André BonnevilleEmail: [email protected]: http://www.blanchette-vachon.com

CHANNEL ISLANDSGuernsey Lince Salisbury Limited Avenue Trust Company Limited

Avenue House, St. Julian’s AvenueGuernsey, GY1 1WAChannel IslandsPhone: 44 1481 735 000Fax: 44 1481 735 001Contact: Tim LoweEmail: [email protected]: http://www.lince-salisbury.com


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CHILEPunta Arenas Ossandón & Ossandón Auditores Consultores LTDA

Roca 932, Oficina 304Punta Arenas,ChilePhone: 56 61 614 316Fax: 56 61 614 316Contact: Claudia VegaContact: Miguel OssandónEmail: [email protected], [email protected]: http://www.oci.cl

Santiago Ossandón & Ossandón Auditores Consultores LTDA

Huérfanos 1160 Of. 1108Santiago,ChilePhone: 56 2 696 2959Fax: 56 2 696 4684Contact: Claudia VegaContact: Miguel OssandónEmail: [email protected], [email protected]: http://www.oci.cl

Viña del Mar Ossandón & Ossandón Auditores Consultores LTDACalle Montaña Nº 853, Piso 7Viña del Mar, 2580126ChilePhone: 56 32 233 5606Fax: 56 32 268 2839Contact: Claudia VegaContact: Miguel OssandónEmail: [email protected], [email protected]: http://www.oci.cl


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CHINAChaoyang District, Jinghua CPAs Company LimitedBeijing Room 17A, Building 3, Huateng International

Office Building2nd Courtyard, Dajiaoting StreetBeijing, Chaoyang District 10024ChinaPhone: 8610 6772 8261Fax: 8610 6773 7293Contact: Liu LuContact: Li YongkuiContact: Sun JingyaEmail: [email protected], [email protected], [email protected], [email protected]: http://en.bjjhcpa.com

Chaoyang District, Jinghua CPAs Company LimitedBeijing Room 18B, Building 5, Huateng International

Office Building2nd Courtyard, Dajiaoting StreetBeijing, Chaoyang District 10024ChinaPhone: 8610 6772 8261Contact: Liu LuContact: Li YongkuiContact: Sun JingyaEmail: [email protected], [email protected], [email protected], [email protected]: http://en.bjjhcpa.com

Chengdu Chengdu Zhongda10/F Qintai MansionNo. 25 Tonghuimen RoadQingyang DistrictChengdu,ChinaPhone: 86 028 8624 4290Fax: 86 028 8625 1205Contact: Chen BoEmail: [email protected]: http://www.zdcpa.cn


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Hong Kong East Asia Sentinel Limited181 Johnston Road, Wanchai22nd Floor, Tai Yau BuildingHong Kong,ChinaPhone: 852 2869 0780Fax: 852 2525 9890Contact: Nilar ChanContact: V. Robert LewEmail: [email protected], [email protected], [email protected]: http://www.eastasiasentinel.com

Shanghai East Asia Sentinel Consulting Services (Shanghai) LimitedSuite 1804, Tower 1, Plaza 661266 Nanjing Road WestShanghai, 200040ChinaPhone: 86 21 6288 3223Fax: 86 21 6288 2201Contact: Ben LauContact: V. Robert LewEmail: [email protected], [email protected]: http://www.eastasiasentinel.com

Shanghai Shanghai JaHwa CPAs567 Langao RoadRoom 2301-2302, Tower B, Central TowersShanghai, 200333ChinaPhone: 8621 6167 1100Fax: 8621 6167 7610Contact: Sunny MaEmail: [email protected]: http://www.newjahwa.com.cn


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CHINA (Continued)Xinjiang Uygur Xinjiang Fangxia CPAsAutonomous Room 1710, Construction Bank BuildingRegion, No. 260 Zhongshan RoadUrumqi Urumqi, Xinjiang Uygur Autonomous Region

830002ChinaPhone: 86 991 2363 198Fax: 86 991 2817 010Contact: Liu ZhiqiangContact: Xia JunminContact: Liu YanfangEmail: [email protected], [email protected], [email protected]

COLOMBIABarranquilla BKF International S.A. Auditores y Consultores

C.C. Plaza 74. Local 2Calle 74 # 46 – 78Barranquilla,ColombiaPhone: 57 5 385 4950Contact: Humberto FernandezEmail: [email protected]: http://www.bkf.com.co

Bogota BKF International S.A. Auditores y ConsultoresCalle 86 No 19 A 21 Edificio 20-21 Ofic 302Bogota D.C., NAColombiaPhone: 57 1 745 0170Contact: Humberto FernandezEmail: [email protected]: http://www.bkf.com.co

Cali BKF International S.A. Auditores y ConsultoresCalle 19 Norte No. 2N-29Officina 2601, Edificio Torre de CaliCali,ColombiaPhone: 57 2 485 0431Fax: 57 2 660 6117Contact: Humberto FernandezEmail: [email protected]: http://www.bkf.com.co


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Medellin BKF International S.A. Auditores y ConsultoresCarrera 43 A #1-50 Piso 6, Torre Protección, Piso 6Medellin, NAColombiaPhone: 57 4 604 1209Contact: Humberto FernandezEmail: [email protected]: http://www.bkf.com.co

CYPRUSLefkosia Euroglobal SEE Audit Limited

5 Chytron StreetCypress CentreLefkosia (Nicosia), 1305CyprusPhone: 357 22 699 000Fax: 357 22 699 001Contact: Angelos TheodorouEmail: [email protected]: http://www.euglobal.eu

Lemesos Kyprianides, Nicolaou & Associates, Chartered Accountants4 Evagora Papachristoforou StreetThemis Court, 3rd FloorLemesos, 3030CyprusPhone: 357 25 352802Fax: 357 25 360483Contact: Nicos NicolaouEmail: [email protected], [email protected]: http://www.kyprianides.com

Nicosia Kyprianides, Nicolaou & Associates, Chartered Accountants48 Themistokli DerviOffice 401Nicosia, 1066CyprusPhone: 357 22 756 585Fax: 357 22 756 595Contact: Nicos NicolaouEmail: [email protected]: http://www.kyprianides.com


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CZECH REPUBLICPrague Fucik & partneri s.r.o.

Klimentska 1207/10Prague, 110 00Czech RepublicPhone: 420 296 578 300Fax: 420 296 578 301Contact: Ivan FucikContact: Hana ReynoldsEmail: [email protected], [email protected]: http://www.fucik.cz

DENMARKHolbaek RIR REVISION statsautoriserede revisorer I/S

Havnegade 2P.O. Box 5Holbaek, DK-4300DenmarkPhone: 45 5943 8100Contact: Hans H. HansenEmail: [email protected]: http://www.rir.dk

Roskilde RIR REVISION statsautoriserede revisorer I/S

Himmelev Bygade 70P.O. Box 116Roskilde, DK-4000DenmarkPhone: 45 4636 6000Fax: 45 4636 0770Contact: Birgit SodeEmail: [email protected]: http://www.rir.dk

DOMINICAN REPUBLICDN, Santo Mejia Lora & AsociadosDomingo Avenida Sarasota #136

Mirador SurSanto Domingo, DN 11109Dominican RepublicPhone: 1-809-482-0838Fax: 1-809-482-0716Contact: Raymi MejiaEmail: [email protected]: http://www.mejialora.com


39

ECUADOR,Guayaquil Moores CIA, LTDA

Av. Quito 806 y 9 de OctubreEdificio INDUAUTOPiso 5, Oficina 501-502 y 503Guayaquil,EcuadorPhone: 593 4 229 6281Fax: 593 4 229 6912Contact: Heraldo Suárez HerreraEmail: [email protected]: http://www.moores.com.ec

Quito Moores CIA, LTDAAv Shyris 134 y AlmagroEdificio TORRENOVAPiso 6, Oficina 6BQuito,EcuadorPhone: 593 2 256 8208Fax: 593 2 223 9809Contact: Jaime SuarezEmail: [email protected], [email protected]: http://www.moores.com.ec

EGYPTCairo Fouad Elwatan - Consultants - Auditors &

Accountants5 Eloubour Buildings, Salah Salem St.Nasr CityCairo,EgyptPhone: 202 240 10 664Fax: 202 240 33 303Contact: Ahmed ElwatanEmail: [email protected]


40

FRANCEBordeaux CECAF

10 rue FurtadoBordeaux, 33800FrancePhone: 33 5 56 33 39 30Fax: 33 5 56 33 39 49Contact: Patrick FondevilaEmail: [email protected]: http://www.cecaf.com

Colmar Wagner & Associes175 Avenue d’AlsaceColmar, 68 000FrancePhone: 33 3 89 21 20 00Contact: Francois LallemandEmail: [email protected]: http://www.wagnerassocies.fr

Lille STC Audit et Conseil156 Chaussée Pierre CurieTourcoing, 59200FrancePhone: 33 3 20 69 99 69Fax: 33 3 20 03 17 03Contact: Séverine de SurmontEmail: [email protected]: http://www.stc-conseil.com

Lyon SFC18 avenue Felix faureLyon, 69362FrancePhone: 33 4 78 17 17 17Fax: 33 4 78 89 69 43Contact: Mary MehenniEmail: [email protected]: http://www.groupesfc.fr


41

Manosque ANSEMBLE DuranceCentre Mercure Conseils338 Avenue de la LibérationManosque, 04100FrancePhone: 33 4 92 70 95 00Fax: 33 4 92 70 95 01Contact: Alain CerauloEmail: [email protected]: http://www.ansemble.fr

Marseille ANSEMBLE Marseille13 avenue Frédéric MistralMarseille, 13008FrancePhone: 33 4 86 76 02 90Fax: 33 4 91 75 91 40Contact: Alain CerauloEmail: [email protected]: http://www.ansemble.fr

Orléans Orcom2 avenue de ParisOrléans, 45056FrancePhone: 33 1 42 66 66 75Fax: 33 1 42 66 51 11Contact: Nicolas CauquisEmail: [email protected]: http://www.orcom.fr

Paris Exponens Conseil & Expertise11, avenue d’EpremesnilChatou Cedex, 78401FrancePhone: 33 1 30 09 89 00Fax: 33 1 30 09 88 88Contact: David DanaContact: Alain ForestierContact: Anne MouhssineContact: Jacqueline WolfovskiEmail: [email protected], [email protected], [email protected], [email protected]: http://www.exponens.com


42

FRANCE (Continued)Paris Exponens Conseil & Expertise

20 Rue BrunelParis, 75017FrancePhone: 33 1 85 34 16 66Fax: 33 1 85 34 16 70Contact: David DanaContact: Alain ForestierContact: Anne MouhssineContact: Jacqueline WolfovskiEmail: [email protected], [email protected], [email protected], [email protected]: http://www.exponens.com

Paris Orcom Euraudit International71 rue du faubourg saint honoréParis, 75008FrancePhone: 33 1 42 66 66 75Fax: 33 1 42 66 51 11Contact: Nicolas CauquisEmail: [email protected]: http://www.orcom.fr

Paris SFC4 rue de la Pierre LevéeParis, 75011FrancePhone: 33 1 53 32 29 00Fax: 33 1 53 32 29 09Contact: Pascal BejonEmail: [email protected]: http://www.groupesfc.fr


43

Paris The National Coordination Office: EURUS36 rue de LabordeParis, 75008FrancePhone: 33 1 58 22 20 22Fax: 33 1 58 22 20 32Contact: Delphine BuissonEmail: [email protected]: http://www.eurus.frNotes: (Coordination Office - 170 offices in France)

Saint - Avertin Orcom8 bis rue des Granges Galand BP10329Saint - Avertin, 37553FrancePhone: 33 1 42 66 66 75Fax: 33 1 42 66 51 11Contact: Nicolas CauquisEmail: [email protected]: http:/www.orcom.fr

FYR MACEDONIASkopje Euroglobal SEE Audit DOOEL Skopje

Gjuro Gjakovic 20/1-10Skopje, 1000FYR MacedoniaPhone: 389 2 2400 225Fax: 389 2 2400 226Contact: Mirjana JovanovskaEmail: [email protected]: http://www.euglobal.eu/Notes: (Subsidiary of Euroglobal SEE Audit Limited, Cyprus)

GERMANYAachen WWS Wirtz, Walter, Schmitz GmbH Wirtschaftsprüfungsgesellschaft/

SteuerberatungsgesellschaftSittarder Strasse 30Aachen, 52078GermanyPhone: 49 241 8 86 96 0Fax: 49 241 8 86 96 11Contact: Peter WalterEmail: [email protected]: http://www.wws-mg.de


44

GERMANY (Continued)Bad Wörishofen Rath, Anders, Dr. Wanner & Partner mbB

Rudolf-Diesel-Str. 11Bad Wörishofen, 86825GermanyPhone: 49 89 57 83 82 28Fax: 49 89 57 83 82 50Contact: Hans-Gunther BarthEmail: [email protected]: http://www.raw-partner.de

Berlin Rath, Anders, Dr. Wanner & Partner mbBNeue Promenade 3Berlin, 10178GermanyPhone: 49 89 57 83 82 28Fax: 49 89 57 83 82 50Contact: Hans-Gunther BarthEmail: [email protected]: http://www.raw-partner.de

Düsseldorf WWS Wirtz, Walter, Schmitz GmbH Wirtschaftsprüfungsgesellschaft/

SteuerberatungsgesellschaftDuelkener Strasse 5Nettetal, 41334GermanyPhone: 49 2153 97 77-0Fax: 49 2153 97 77-33Contact: Peter WalterEmail: [email protected]: http://www.wws-mg.de

Frankfurt Schiff-Martini & Cie. GbR Wirtschaftsprüfer, Steuerberater

De-Saint-Exupéry-Straße 8Condor PlatzFrankfurt am Main, 60549GermanyPhone: 49 69 63 15 64 0Fax: 49 69 63 15 64 64Contact: Rebecca NahrungEmail: [email protected], [email protected]: http://www.kanzleismc.de


45

Gera Rath, Anders, Dr. Wanner & Partner, Wirtschaftsprüfungsgesellschaft Certified Public Accountants, Tax Advisers, Advocats

Siemensstr. 4907546 Gera,GermanyPhone: 49 89 57 83 82 28Fax: 49 89 57 83 82 50Contact: Hans-Gunther BarthEmail: [email protected]: http://www.raw-partner.de

Hamburg HANSA PARTNER GmbH Wirtschaftsprüfungsgesellschaft

Kehrwieder 11Hamburg, 20457GermanyPhone: 49 40 37 6 37 0Fax: 49 40 37 6 37 100Contact: Thilo BarthelContact: Petra OwenEmail: [email protected], [email protected]: http://www.hansapartner-wp.de

Hamburg HANSA PARTNER Rommel & Meyer Steuerberater Rechtsanwälte Partnerschaft mbB

Kehrwieder 11Hamburg, 20457GermanyPhone: 49 40 37 6 37 322Fax: 49 40 37 6 37 300Contact: Thilo BarthelEmail: [email protected]: http://www.hansapartner.de

Hamburg HPG Personalservice GmbHKehrwieder 11Hamburg, 20457GermanyPhone: 49 40 37 63 74 00Fax: 49 40 37 63 72 00Contact: Thilo BarthelEmail: [email protected]: http://www.hpg-hamburg.de


46

GERMANY (Continued)Muenster Dr. von der Hardt & Partner, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft

Nevinghoff 30Muenster, 48147GermanyPhone: 49 251 937 301Fax: 49 251 937 3100Contact: Dr. Michael AmmenwerthEmail: [email protected]: http://www.vonderhardt.com

Munich Rath, Anders, Dr. Wanner & Partner Wirtschaftsprüfungsgesellschaft, Certified Public Accountants, Tax Advisers, Advocats

Elsenheimerstr. 4380687 München, 80687GermanyPhone: 49 89 57 83 82 28Fax: 49 89 57 83 82 50Contact: Hans-Gunther BarthContact: Horst NeubacherEmail: [email protected]: http://www.raw-partner.de

Mönchengladbach WWS Wirtz, Walter, Schmitz GmbH Wirtschaftsprüfungsgesellschaft/

SteuerberatungsgesellschaftWilhelm-Strauss-Str. 45-47Mönchengladbach, 41236GermanyPhone: 49 2166 971 0Fax: 49 2166 971 123Contact: Peter WalterEmail: [email protected]: http://www.wws-mg.de


47

Oppenau Hoferer GmbH Steuerberatungsgesellschaft Wirtschaftsprüfungsgesellschaft

Farnweg 2a77728 Oppenau,GermanyPhone: 49 7804 9799-0Fax: 49 7804 9799-50Contact: Christian HofererContact: Markus HuberEmail: [email protected], [email protected]: http://www.hoferer.de

GREECEAttiki, Athens FRS PROTYPOS ELEGKTIKI A.E.

8 Heyden StreetAthens, Attiki 104 34GreecePhone: 30 210 825 7010Fax: 30 210 825 7019Contact: Asterios KoufosEmail: [email protected]: http://www.frs.gr

GUATEMALAGuatemala City Diaz Reyes & Asociados, S.C.

14 avenida 2-60, zona 15Colonia Tecun UmanGuatemala City, 01015GuatemalaPhone: 502 2327 7979Fax: 502 2327 7979Contact: Oscar Díaz ReyesEmail: [email protected]: http://www.diazreyes.com


48

HONDURASCortés, GN ROMERO AUDITORES YSan Pedro Sula CONSULTORES, S. DE R.L. DE C.V.

Colonia Trejo, 12 calle, 23 avenida A, sur oeste7 cuadras arriba del Instituto San Vicente de Paul, Departamento deCortes1 cuadra arriba de la cancha de los scout casa de dos plantas coloramarillo y cerco de color rojoSan Pedro Sula, Cortés 504HondurasPhone: 504 2556 4499Fax: 504 2556 4499Contact: Gustavo RomeroEmail: [email protected]: http://www.gnromero.com

HUNGARYBudapest DBH FINANCE LTD.

1117 BudapestInfopark D BuildingGábor Dénes str. 2Budapest,HungaryPhone: 36 1 464 9500Fax: 36 1 464 9540Contact: Attila SzarvasEmail: [email protected], [email protected]: http://www.dbh-finance.com

Debrecen DBH FINANCE LTD.H-4025, Arany Janos Str. 55Innovations and Business CenterDebrecen,HungaryPhone: 36 52 453 101Fax: 36 52 502 461Contact: Attila SzarvasEmail: [email protected], [email protected]: http://www.dbh-finance.com


49

INDIAAhmedabad M/s T.R.Chadha & Co.

45 Fifth Floor, Shree Krishna CentreNavrangpuraAhmedabad, 380 009IndiaPhone: 91 79 2643 1934Fax: 91 79 2640 1697Contact: Mr. Sumant ChadhaContact: Mr. Arvind ModiEmail: [email protected], [email protected]: http://www.trchadha.com

Bangalore Mayur Batra & Co.202, 2nd FloorPrestige Meridian-II#30, MG RoadBangalore,IndiaPhone: 91 80 4149 4944 91 80 4149 4945Contact: M.N. Sunil KumarEmail: [email protected]: http://www.mayurbatra.com

Chennai Mayur Batra & Co.3F, Anmol Palani No. 88G N Chetty Road, T NagarChennai, 600017IndiaPhone: 91 44 4260 5056Contact: Ramakrishna AravapalliEmail: [email protected]: http://www.mayurbatra.com


50

INDIA (Continued)Hyderabad M/s T.R.Chadha & Co.

6-3-1092/S/3, Flat No. 2, 2nd FloorShanti Shikara Complex, Rajbhavan RoadBeside Swathi Tiffins, SomajigudaHyderabad, 500 082IndiaPhone: 91 40 6662 2583Fax: 91 40 6662 2584Contact: Mr. Sumant ChadhaContact: Mr. Pravin JabadeEmail: [email protected], [email protected]: http://www.trchadha.com

Mumbai M/s T.R.Chadha & Co.502, 5th Floor, Marathon IconVeer Santaji Marg, Off. Ganpatrao Kadam Marg,Lower ParelMumbai, 400013IndiaPhone: 91 022 4966 9000Fax: 91 022 4966 9023Contact: Mr. Sumant ChadhaContact: Mr. Vikas KumarEmail: [email protected], [email protected]: http://www.trchadha.com

New Delhi Mayur Batra & Co.Corporate Office7 Barakhamba RoadNew Delhi, 110001IndiaPhone: 91 11 4361 6263Fax: 91 11 4361 6222Contact: Amit SachdevContact: Manoj PandeyContact: Ajay SharmaEmail: [email protected]: http://www.mayurbatra.comNotes: (Head Office - Additional offices in Mumbai, India, and Tokyo, Japan)


51

Pune M/s T.R.Chadha & Co.Fourth Floor, Office No. 301Amit Shreephal, Above Ceramic Masters ShowroomGhole RoadPune, 411 005IndiaPhone: 91 20 3290 6609Contact: Mr. Sumant ChadhaContact: Mr. Kashyap VaidyaEmail: [email protected], [email protected]: http://www.trchadha.com

Surat Natvarlal Vepari & Co., Chartered AccountantsRiver Palace II, 1st FloorNear Navdi Ovara, NanpuraSurat, 395 001IndiaPhone: 91 261 305 7777Fax: 91 261 395 1111Contact: Sunil VatwaniEmail: [email protected]: http://www.vepari.com

West Bengal, Doshi, Chatterjee, Bagri & Co.Kolkata Saket, Flat 3A

2 Ho Chi Minh Sarani3rd FloorKolkata, West Bengal 700 071IndiaPhone: 91 33 4005 0907Fax: 91 33 4005 0910Contact: Ajay DoshiEmail: [email protected]: http://www.dcbco.in


52

INDONESIAJakarta Doli, Bambang, Sulistyanto, Dadang & Ali

Menara Kuningan11th FloorJl. H.R. Rasuna Said Block X7 Kav. 5Jakarta Selatan, 12940IndonesiaPhone: 62 21 300 157 02 62 21 300 157 03Fax: 62 21 300 157 01Contact: Doli Diapary SiregarEmail: [email protected]: http://www.kapdbsda.com

IRAQErbil Abou Nasr and Associates

Villa 188, Gulan StreetDream CityErbil,IraqPhone: 964 750 198 7508Contact: Imad Abou NasrEmail: [email protected]

IRELANDDublin Ormsby & Rhodes

9 Clare StreetDublin, 2IrelandPhone: 353 1 799 8300Fax: 353 1 676 8377Contact: Geoffrey LewisEmail: [email protected], [email protected]: http://www.ormsby-rhodes.ie

ISRAELTel Aviv Yarel + Partners, CPA

1 Nirim StreetTel Aviv, 67060IsraelPhone: 972 3 688 3380Fax: 972 3 688 3808Contact: Shimon YarelEmail: [email protected]: http://www.yarel.co.il


53

ITALYMilan Borioli & Colombo Associati, Tax Advisers

Largo Donegani 2Milan, 20121ItalyPhone: 39 02 2900 5386 39 02 2900 5390Fax: 39 02 2900 5383Contact: Arcangelo AgogliatiEmail: [email protected]: http://www.ditrag.it

Milan DitragLargo Donegani 2Milan, 20121ItalyPhone: 39 02 2900 5386Fax: 39 02 2900 5383Contact: Angelo ColomboEmail: [email protected]: http://www.ditrag.it

Milan DT Revisione S.r.l.Via Della Moscova 3Milan, 20121ItalyPhone: 39 02 2900 6628Contact: Claudio BergomiEmail: [email protected]: http://www.dtrevisione.it

JAPANTokyo Yamada & Partners Certified Public Tax

Accountants’ Co.Marunouchi Trust Tower North 8F1-8-1 Marunouchi, Chiyoda-kuTokyo, 100-0005JapanPhone: 81 3 6212 1660Fax: 81 3 6212 1661Contact: Shige MiyakeContact: Yoshiaki TokuyamaEmail: [email protected], [email protected]: http://www.yamada-partners.gr.jp


54

JORDANAmman Aref Al-Hasan Auditing Firm

7th Circle, Abdulla Alhmoud StreetNear the Royal JordanianBuilding No. 10, 3rd FloorAmman, 11910JordanPhone: 962 6 581 8895Fax: 962 6 582 4718Contact: Aref Al-HasanContact: Mustafa NagojEmail: [email protected], [email protected], [email protected]: http://www.arefalhasan.com

KOREAKyungki Seonjin Accounting Corporation

Yeongseok Bldg., 2nd Floor, 377-1Eojeconbu 3-Dong, Eojeongbu-SiKyungki-Do, 480-013KoreaPhone: 82 351 877 2225Fax: 82 351 887 1922Contact: Jae Il KimEmail: [email protected]: http://www.sjacc.co.kr

Seoul Seonjin Accounting CorporationDaeyoung BuildingYeoksam-Dong, Kangnam-KuSeoul, 135-080KoreaPhone: 82 2 3452 6114Fax: 82 2 3452 6170Contact: Jae Il KimEmail: [email protected]: http://www.sjacc.co.kr


55

Seoul Seonjin Accounting CorporationDeokwha Bldg.739-7Seoul, 135-080KoreaPhone: 82 2 3452 6114Fax: 82 2 3452 6170Contact: Jae Il KimEmail: [email protected]: http://www.sjacc.co.kr

Taegu Seonjin Accounting CorporationKojin Bldg., 2nd Floor, 315-12Sincheon 4-DongDong-kuTaegu, 701-024KoreaPhone: 82 53 754 5455Fax: 82 53 742 2009Contact: Jae Il KimEmail: [email protected]: http://www.sjacc.co.kr

KUWAITKuwait City Al-Ateeqi Certified Accountants

Ali Al-Salem StreetAl-Thuwaini Bldg., 3rd FloorP.O. Box 636 SafatKuwait City, 13007KuwaitPhone: 965 2241 0885Fax: 965 2245 4248Contact: Barrak Al-AteeqiEmail: [email protected]: http://www.ateeqicpas.com


56

LEBANONBeirut Abou Nasr & Associates

Nahas Bldg., 3rd FloorGeorges Haddad Av.Saifi areaBeirut, 2028-5806LebanonPhone: 961 1 987 222Fax: 961 1 985 178Contact: Danielle Al JammalContact: Habib Abou NasrEmail: [email protected], [email protected]: http://www.abounasrcpa.com

LIECHTENSTEINSchaan Audina Treuhand AG

Landstrasse 97P.O. Box 17Schaan, 9494LiechtensteinPhone: 423 237 79 10Fax: 423 237 79 01Contact: Anja WielandEmail: [email protected]: http://www.audina.com

LUXEMBOURGLuxembourg Fiduciaire Centrale du Luxembourg

4 rue Henri Schnadt, B.P. 1952Luxembourg, L-2530LuxembourgPhone: 352 40 37 27-1Fax: 352 40 37 23Contact: Max GalowichEmail: [email protected]: http://www.ficel.lu


57

Windhof ACERTIS S.à r.l.20, rue de l’IndustrieWindhof, L-8399LuxembourgPhone: 352 27 39 31 30Fax: 352 27 39 52 14Contact: Thibaut Charles de la BrousseEmail: [email protected]: http://www.acertis.lu

MALAYSIAKuala Lumpur Peter Chong & Co. Chartered Accountants

SOHO Suites @ KLCCBlock A2, Level 31-3No. 20 Jalan PerakKuala Lumpur, 50450MalaysiaPhone: 603 2181 7447Fax: 603 2181 8522Contact: Peter Chong Ton NenEmail: [email protected], [email protected]: http://www.peterchongco.com

Penang Peter Chong & Co. Chartered Accountants19th Floor, Gurney Tower18 Persiaran GurneyPenang, 10250MalaysiaPhone: 604 371 2150Fax: 604 371 2158Contact: Carine Tan Sui HeanEmail: [email protected], [email protected]: http://www.peterchongco.com


58

MALTASan Gwann Mercieca, Azzopardi & Co.

38, Zahra Court, Flat 2Naxxar RoadSan Gwann, SGN 9032MaltaPhone: 356 21 371 995Fax: 356 21 360 145Contact: Ray MerciecaEmail: [email protected]: http://www.merciecaazzopardi.com

MAURITIUSPort Louis International Proximity

Ebene Esplanade24 CybercityEbene,MauritiusPhone: 230 401 2300Fax: 230 401 2301Contact: Ashish JagarnathEmail: [email protected], [email protected], [email protected]: http://www.internationalproximity.com

MEXICOMexico City CPC Rangel, S.C.

Sur 71-A No 239 Col Justo Sierra, D.F.Mexico City, 09460MexicoPhone: 52 55 52 43 17 93Fax: 52 55 56 74 58 81Contact: Manuel Rangel, Jr.Email: [email protected]: http://www.cpcrangel.comNotes: (World Trade Center Office)


59

Mexico City CPC Rangel, S.C.Montecito No 38, Piso 17, Oficina 9Col Nápoles, D.F., 03810MexicoPhone: 52 55 54 88 09 28Fax: 52 55 54 88 09 29Contact: Manuel Rangel, Jr.Email: [email protected]: http://www.cpcrangel.com

NL, Monterrey QGA Contadores Publicos, S.C.Ave. Lázaro Cárdenas #2400 Pte.Edificio Losoles, Desp. C31-7San Pedro Garza GarciaMonterrey, NL 66296MexicoPhone: 52 81 83 63 2990Fax: 52 81 83 63 2282Contact: Francisco Quintanilla de la GarzaEmail: [email protected]: http://www.qga.com.mx

MONTENEGROPodgorica Euroglobal Audit DOO

Bul. Sv Petra Cetinjskog 112Bul. SvPodgorica, 81000MontenegroPhone: 382 20 228 490Fax: 382 20 228 491Contact: Jelena ZivkovicEmail: [email protected]: http://www.euglobal.euNotes: (Subsidiary of Euroglobal SEE Audit Limited, Cyprus)


60

MOROCCOGrand Casablanca, DEK Audit & ConseilCasablanca Villa 15, rue Mohamed Bahi

(ex rue Claude Lorrain)Quartier PalmiersCasablanca, Grand Casablanca 20340MoroccoPhone: 212 22 98 00 21Fax: 212 22 98 00 62Contact: Driss El KohenEmail: [email protected]: http://www.dekconsultant.com

NEPALKathmandu G.P. Rajbahak & Co., Chartered Accountants

Suite 606, Bluestar Complex, TripuresworeKathmandu,NepalPhone: 977 1 422 3778Fax: 977 1 422 3846Contact: Gopal RajbahakEmail: [email protected]: www.gpr.com.np

NETHERLANDSAmstelveen Molade Trust Management B.V.

Dr. Willem Dreesweg 2Amstelveen, 1185 VBNetherlandsPhone: 31 20 640 28 03Fax: 31 20 640 12 72Contact: Coen HissinkContact: Rene van den OutenaarEmail: [email protected], [email protected], [email protected]: http://www.molade.nl


61

Arnhem FlynthMeander 261Arnhem, 6825 MCNetherlandsPhone: 31 26 354 2600Fax: 31 26 354 2731Contact: Peter JanssenEmail: [email protected]: http://www.flynth.nl

NEW ZEALANDAuckland Walker Wayland Auckland Limited

53 Fort St, Auckland CentralAuckland, 1010New ZealandPhone: 649 968 4440Fax: 649 309 9042Contact: Alannah StewartEmail: [email protected]: http://www.wwauckland.co.nz

Wellington Munro Benge Chartered Accountants LimitedP O Box 1400Level 5, 104 The TerraceWellington, 6140New ZealandPhone: 64 4 472 7465Fax: 64 4 473 4318Contact: Denis WoodEmail: [email protected]: http://www.munrobenge.co.nz

NIGERIAAbuja Adebola Sobanjo & Co

Labour House (Trust Fund Building), 12th FloorCentral Business DistrictAbuja, CBD 900211NigeriaPhone: 234 80 22 90 76 40Contact: Adebola Olukoya OlubanjoEmail: [email protected]: http://www.sobanjointernational.com


62

NIGERIA (Continued)Lagos Adebola Sobanjo & Co

22A, Omorinre Johnson, Off Dorusinmi Etti Street, Off Admiralty WayLekki Phase 1, Lagos State G.P.O. 7009, MarinaLagos, 7009NigeriaPhone: 234 13 42 44 79Contact: Adebola Olukoya OlubanjoEmail: [email protected]: http://www.sobanjointernational.com

Port-Harcourt Adebola Sobanjo & Co3rd Floor, 62, Olu-Obasanjo RoadPort-Harcourt,NigeriaPhone: 234 80 74 35 79 32Contact: Adebola Olukoya OlubanjoEmail: [email protected]: http://www.sobanjointernational.com

NORWAYStabekk NITSCHKE AS statsautoriserte revisorer

Gamle Drammensvein 40Stabekk, 1369NorwayPhone: 47 67 10 77 00Fax: 47 67 53 59 89Contact: Erling KofstadEmail: [email protected]: http://www.nitschke.no

PAKISTANIslamabad Muniff Ziauddin & Co. Chartered Accountants

House No. 202-BStreet No. 2, F/10/3Islamabad,PakistanPhone: 92 51 210 4449Fax: 92 51 221 4853Contact: Shahid FaridContact: Tariq SultanEmail: [email protected], [email protected]: http://www.mzco.com.pk


63

Karachi Muniff Ziauddin & Co. Chartered AccountantsBusiness Executive Centre, F-17/3, Block 8Karachi,PakistanPhone: 92 21 3537 5127Fax: 92 21 3582 0325Contact: Moin KhanEmail: [email protected]: http://www.mzco.com.pk

Lahore Muniff Ziauddin & Co. Chartered Accountants43/44, Third Floor, Sadiq PlazaShahrah-e-Quaid-e-AzamLahore,PakistanPhone: 92 42 636 3699Fax: 92 42 3636 3618Contact: Ziauddin BabriEmail: [email protected]: http://www.mzco.com.pk

PALESTINERamallah Tarifi Institution Co.

N.K. Building93 Nablus StreetAl-BirehRamallah, 00615PalestinePhone: 972 2 240 9954Fax: 972 2 240 5808Contact: Zakaria TarifiEmail: [email protected]

PANAMAPanama Jovane & Jovane

53 Street, Bella Vista8th and 13th FloorRoyal Center Building, Marbella Neighborhood, Area BancariaPanama, 0832 2629PanamaPhone: 507 214 8980Fax: 507 214 6276Contact: José Eduardo JovanéEmail: [email protected]: http://www.jovane.com


64

PERULima Ladersam Consultores S.A.

Calle Los Gavilanes 159Distrito de San IsidroLima, 27PeruPhone: 51 1 202 6100Fax: 51 202 6100 ext. 120Contact: Daniel AranaEmail: [email protected]: http://www.ladersam.com

Lima Santivañez Guarniz y Asociados Sociedad Civil110 Colon StreetOffice 1302MirafloresLima,PeruPhone: 51 1 441 4978Contact: Juan SantiváñezEmail: [email protected]: http://www.sgperu.com

PHILIPPINESManila Alas, Oplas & Co., CPAs

25/F Philippine AXA Life Centre1286 Senator Gil Puyat AvenueMakati City, 1200PhilippinesPhone: 63 2 759 5090Fax: 63 2 887 6180Contact: Marycris S. OplasEmail: [email protected], [email protected]: http://www.alasoplascpas.com


65

Cavite, Alas, Oplas & Co., CPAsDasmarinas City Unit D F. JAC Building

156 Emilio Aguinaldo HighwaySan Agustin IIDasmarinas City, Cavite 4114PhilippinesPhone: 63 46 476 0067Contact: Marycris S. OplasEmail: [email protected], [email protected]: http://www.alasoplascpas.com

Negros Occidental, Alas, Oplas & Co., CPAsBacolod City 2F St. Francis Center

Araneta Avenue, SingcangBacolod City, Negros Occidental 6100PhilippinesPhone: 63 34 432 3623Fax: 63 34 434 8669Contact: Marycris S. OplasEmail: [email protected], [email protected]: http://www.alasoplascpas.com

PORTUGALLisbon Mariquito, Correia & Associados Sociedade de Revisores Oficiais de Contas

Rua Visconde Moreira de Rey, nº. 14 - Linda-a-Pastora 2790-447QueijasQueijas, 2790-447PortugalPhone: 351 21 424 8840Fax: 351 21 425 8850Contact: José CorreiaEmail: [email protected]: http://www.mca.ptNotes: (Also with offices in Olhão and Portalegre)


66

PORTUGAL (Continued)Porto Esteves, Pinho & Associados, SROC, Lda

Rua Antonio Gomes Soares Pereiranº 15Area Metropolitana do PortoMaia, 4470-139PortugalPhone: 351 22 944 5680Fax: 351 22 944 5683Contact: Rui Correia de PinhoEmail: [email protected]: http://www.epasroc.comNotes: (Also with offices in Lisbon)

PUERTO RICOSan Juan P.S.V., Certified Public Accountants and

ConsultantsCalle Romerillo #87Suite 1, Ext. Santa MariaSan Juan, 00926Puerto RicoPhone: 1-787-793-4400Fax: 1-787-793-6056Contact: Francisco PerdomoEmail: [email protected]: http://www.psvpr.com

ROMANIABucharest Euroglobal Audit & Advisory SRL

Vasile Gherghel Street 79, District 1Bucharest,RomaniaPhone: 40 (0)21 318 22 62Fax: 40 (0)21 318 22 64Contact: Iulia LascauEmail: [email protected]: http://www.euglobal.euNotes: (Subsidiary of Euroglobal SEE Audit Limited, Cyprus)


67

RUSSIAMoscow Intercom-Audit, LLC

2-133rd Ulitsa Yamskogo PolyaMoscow, 125040RussiaPhone: 7 495 937 34 51Fax: 7 495 937 34 51Contact: Yury FadeevContact: Olga GorinaContact: Elena KorotkikhEmail: [email protected], [email protected], [email protected], [email protected]: http://www.intercom-audit.ru

SAUDI ARABIADammam Bakodah & Aboulkhair Co.

Prince Mohammed Bin Fahad StreetAbdullah Fouad Dist. (Near Al-Othaim Mall)P.O. Box 5599Dammam, 31432Saudi ArabiaPhone: 966 13 827 9355 966 5058 00869 (Mobile)Fax: 966 13 827 1668Contact: Abdullah BakodahEmail: [email protected]: http://www.aa-cpa.com.sa

Jeddah Bakodah & Aboulkhair Co.P.O. Box 14222Jeddah, 21424Saudi ArabiaPhone: 966 12 672 7325 966 5054 02918 (Mobile)Fax: 966 12 672 6814Contact: Adel AboulkhairEmail: [email protected]: http://www.aa-cpa.com.sa


68

SAUDI ARABIA (Continued)Riyadh Bakodah & Aboulkhair Co.

Al-Akariyyah Commercial CenterP.O. Box 19278Riyadh, 11435Saudi ArabiaPhone: 966 11 419 1219 966 5554 87719 (Mobile)Fax: 966 11 419 1387Contact: Naim HamamehEmail: [email protected]: http://www.aa-cpa.com.sa

SERBIABelgrade Euroglobal Audit doo

31/4, Beogradska Str.Belgrade, 11000SerbiaPhone: 381 11 324 1484Fax: 381 11 303 8848Contact: Jelena ZivkovicEmail: [email protected]: http://www.euglobal.euNotes: (Subsidiary of Euroglobal SEE Audit Limited, Cyprus)

SINGAPORESingapore RT LLP

1 Raffles PlaceSuite 17-02Singapore, 048616SingaporePhone: 65 6226 0080Fax: 65 6226 3345Contact: Ravi ArumugamContact: Ramchand JagtianiEmail: [email protected], [email protected]: http://www.rt-ca.com


69

SOUTH AFRICAJohannesburg Boake Incorporated

Bradford Manor10 Bradford RoadBedfordviewJohannesburg, 2007South AfricaPhone: 27 11 479 9000Fax: 27 11 479 9299Contact: Graeme BoakeContact: Donovan FraserEmail: [email protected], [email protected]: http://www.boake.co.za

Pretoria Logista101 Brooklyn Forum263 Lynnwood RdBrooklynPretoria, 0181South AfricaPhone: 27 12 362 1431Fax: 27 12 362 1429Contact: Attie BosmanEmail: [email protected]: http://www.logista.co.za

SPAINAlicante Gesem

Arquitecto Santiago Pérez Aracil, No. 1Elche, 03203SpainPhone: 34 966 610 024Fax: 34 966 612 376Contact: Laura C. Vicente GómezEmail: [email protected]: http://www.gesemconsultoria.com


70

SPAIN (Continued)Barcelona Faura-Casas Auditors Consultors, S.L.

Carrer de Pau Claris 94Paseo de la Castellana 123, 9º C. 28046Barcelona, 08010SpainPhone: 34 902 28 28 30Fax: 34 933 02 65 96Contact: Daniel FauraEmail: [email protected]: http://www.faura-casas.com

Madrid AYCE LABORYTAX SLAvenida del Mediterráneo 12, 1º GMadrid, 28007SpainPhone: 34 9 155 22 757Contact: Ignacio Fernández MateosEmail: [email protected]: http://www.ayceconsultores.com

Toledo AYCE ASESORIA LABORAL SLAvenida del Pilar 22Local 1AToledo, 45500SpainPhone: 349 155 22 757Contact: Ignacio Fernández MateosEmail: [email protected]: http://www.ayceconsultores.com

SWEDENStockholm Add & Subtract AB

Artillerigatan 42Stockholm, 11445SwedenPhone: 46 8 545 662 00Fax: 46 8 545 662 09Contact: Borje KrafftEmail: [email protected]: http://www.addsubtract.se


71

SWITZERLANDGeneva Multifiduciaire Geneve SA

1, Carrefour de RiveGeneve, 1207SwitzerlandPhone: 41 22 718 4118Fax: 41 22 786 5890Contact: Pierre-Yves DeléchatEmail: [email protected]: http://www.multigeneve.ch

Zürich Ferax Treuhand AGLetzigraben 89PostfachZürich, 8040SwitzerlandPhone: 41 44 404 56 56Fax: 41 44 404 56 66Contact: Renzo PeduzziEmail: [email protected]: http://www.ferax.ch

TAIWANTaichung Lan-Jai CPAs Firm

23F, No.760, Chung-Ming South RoadTaichung, 402TaiwanPhone: 886 4 2260 6022Fax: 886 4 2260 6011Contact: Ben ChaoEmail: [email protected]: http://www.lanjaicpa.com.tw

Hsinchu County, Lan-Jai CPAs FirmZhubei City 2F., No.123

ChenGong 2nd Rd.Zhubei City, Hsinchu CountyTaiwanPhone: 886 03 657 8849Fax: 886 03 657 7146Contact: Ben ChaoEmail: [email protected]: http://www.lanjaicpa.com.tw


72

TOGOLomé EFOGERC-AUDIT

4703 Bd du JanvierLomé, 7639TogoPhone: 228 22 21 41 80Fax: 228 22 21 21 11Contact: Kodjo AdokouEmail: [email protected], [email protected]

TURKEYIstanbul ISIK YEMINLI MALI MUSAVIRLIK VE BAGIMSIZ DENETIM A.S.

Beylerbeyi Burhaniye Mah.Atilla Sok. No: 12UskudarIstanbul, 34676TurkeyPhone: 90 216 422 52 52Fax: 90 216 422 52 64Contact: Hakan SahinContact: Kürsat SahinEmail: [email protected], [email protected]: http://www.isik-ymm.com.tr

UKRAINEKiev International Auditing Group Ltd.

43/2 Predslavinska str.Kiev, 03150UkrainePhone: 38 044 284 10 90Fax: 38 044 284 10 91 38 044 284 10 92Contact: Alexander SeleznevContact: Natalya GayevskaEmail: [email protected], [email protected], [email protected]: http://www.iag.com.ua


73

UNITED ARAB EMIRATESDubai Kanaan & Associates

The Oberoi Centre, Level 15, Business BayP.O. Box 36282Dubai,United Arab EmiratesPhone: 971 4 295 77 16Fax: 971 4 295 77 18Contact: Roy KanaanEmail: [email protected]: http://www.kanaancpa.com

Sharjah Kanaan & AssociatesP.O. Box 6314 - SharjahKing Faisal StreetAl Rostumani Building, M2Sharjah, 36282United Arab EmiratesPhone: 971 6 57 23 076Fax: 971 6 57 23 345Contact: Roy KanaanEmail: [email protected]: http://www.kanaancpa.comNotes: (The post office box number must be included when sending airmail.)

UNITED KINGDOMBelfast Harbinson Mulholland

4 Bruce StreetBelfast, BT2 7JDUnited KingdomPhone: 44 28 9044 5100Fax: 44 28 9044 5101Contact: Paul MulhollandContact: Brendan DwyerEmail: [email protected], [email protected]: http://www.harbinson-mulholland.com


74

UNITED KINGDOM (Continued)Lancashire Cassons business advisers LLP

St Crispin HouseSt Crispin WayHaslingdenRossendale, BB4 4PWUnited KingdomPhone: 44 845 337 9409Fax: 44 845 337 9408Contact: Les NutterEmail: [email protected]: http://www.cassons.co.uk

London Blick Rothenberg LLP16 Great Queen StreetCovent GardenLondon, WC2B 5AHUnited KingdomPhone: 44 20 7486 0111Fax: 44 20 7935 6852Contact: Bob RothenbergEmail: [email protected]: http://www.blickrothenberg.com

Manchester Cassons business advisers LLPRational House64 Bridge StreetManchester, M3 3BNUnited KingdomPhone: 44 845 337 9409Fax: 44 845 337 9408Contact: Les NutterEmail: [email protected]: http://www.cassons.co.uk

Newcastle upon UNW LLPTyne St James’ Boulevard

CitygateNewcastle upon Tyne, NE1 4JEUnited KingdomPhone: 44 191 243 6000Fax: 44 191 243 6060Contact: Michael MorrisEmail: [email protected]: http://www.unw.co.uk


75

UNITED STATES OF AMERICAAlabama, Borland BenefieldBirmingham 2101 Highland Avenue

Suite 500Birmingham, Alabama 35205United States of AmericaPhone: 1-205-802-7212Fax: 1-205-212-9919Contact: Jeffrey ChandlerContact: Dede HutchesonEmail: [email protected], [email protected], [email protected]: http://www.borlandbenefield.com

Alabama, Florence Borland BenefieldSuntrust Bank Building201 South Court StreetSuite 500Florence, Alabama 35630United States of AmericaPhone: 1-256-767-3555Fax: 1-256-767-3556Contact: Dena DavisEmail: [email protected]: http://www.borlandbenefield.com

Arizona, Phoenix Schmidt Westergard77 West University DriveMesa, Arizona 85201United States of AmericaPhone: 1-480-834-6030Fax: 1-480-644-9877Contact: James SchmidtContact: Lynn WestergardContact: Stacia DanielsonEmail: [email protected], [email protected], [email protected]: http://www.sw-cpa.com


76

UNITED STATES OF AMERICA (Continued)California, Gumbiner Savett Inc.Los Angeles 1723 Cloverfield Blvd.

Santa Monica, California 90404United States of AmericaPhone: 1-310-828-9798Fax: 1-310-829-7853Contact: Michael SavoyEmail: [email protected]: http://www.gscpa.com

California, Lavine, Lofgren, Morris & Engelberg, LLPSan Diego 4180 La Jolla Village Drive

Suite 300La Jolla, California 92037United States of AmericaPhone: 1-858-455-1200Fax: 1-858-455-0898Contact: Robert LofgrenContact: Sherif DessoukyEmail: [email protected], [email protected]: http://www.llme.com

California, San FranciscoLindquist, von Husen and Joyce LLP90 New Montgomery Street, 11th FloorSan Francisco, California 94105United States of AmericaPhone: 1-415-905-5413 for Jim Kraft (marketing)Fax: 1-415-957-1629Contact: Jim KraftContact: Charlotte TayEmail: [email protected], [email protected]: http://www.lvhj.com

California, Johanson & Yau Accountancy CorporationSan Jose 160 W. Santa Clara Street

Suite 900San Jose, California 95113United States of AmericaPhone: 1-408-288-5111Fax: 1-408-288-7174Contact: David DavisEmail: [email protected]: http://www.jyac.com


77

Colorado, Denver StarkSchenkein, LLP3600 South Yosemite StreetSuite 600Denver, Colorado 80237United States of AmericaPhone: 1-303-694-6700Fax: 1-303-694-6761Contact: Steven StarkEmail: [email protected]: http://www.starkcpas.com

Connecticut, Bailey, Moore, Glazer, Schaefer & Proto, LLPWoodbridge 16 Lunar Drive

Woodbridge, Connecticut 06525United States of AmericaPhone: 1-203-397-7700Fax: 1-203-397-7717Contact: John MooneyEmail: [email protected]: http://www.baileymoore.com

Florida, The LBA GroupJacksonville 501 Riverside Avenue

Suite 800Jacksonville, Florida 32202United States of AmericaPhone: 1-904-396-4015Fax: 1-904-399-4012Contact: Neal Von SteinEmail: [email protected]: http://www.thelbagroup.com

Florida, Miami GLSC & COMPANY, PLLC6303 Blue Lagoon DriveSuite 200Miami, Florida 33126United States of AmericaPhone: 1-305-373-0123Fax: 1-305-374-4415Contact: Manuel GarciaEmail: [email protected]: http://www.glsccpa.com


78

UNITED STATES OF AMERICA (Continued)Florida, Orlando BKHM, P.A.

1560 Orange AvenueSuite 600Winter Park, Florida 32789United States of AmericaPhone: 1-407-998-9000Fax: 1-407-998-9010Contact: Bradford BeemerContact: Kurt KuehnhacklEmail: [email protected], [email protected]: http://www.bkhmcpa.com

Florida, Tampa Dwight Darby & Company, PA611 South Magnolia AvenueTampa, Florida 33606United States of AmericaPhone: 1-813-251-2411Fax: 1-813-251-1338Contact: John B. BrannanEmail: [email protected]: http://www.dwightdarby.com

Georgia, Atlanta Metcalf Davis3340 Peachtree Road, N.E.Tower Place, Suite 2600Atlanta, Georgia 30326United States of AmericaPhone: 1-404-264-1700Fax: 1-404-264-9968Contact: Greg DavisEmail: [email protected]: http://www.metcalf-davis.com

Illinois, Chicago Ostrow Reisin Berk & Abrams, Ltd. Certified Public Accountants

NBC Tower, 455 N. Cityfront Plaza DriveSuite 1500Chicago, Illinois 60611-5555United States of AmericaPhone: 1-312-670-7444Fax: 1-312-670-8301Contact: Danielle WinkleEmail: [email protected]: http://www.orba.com


79

Kansas, Mize Houser & Company P.A.Kansas City 7101 College Boulevard, Suite 900

Overland Park, Kansas 66210United States of AmericaPhone: 1-913-451-1882Fax: 1-913-451-2211Contact: Timothy GoodgerEmail: [email protected]: http://www.mizehouser.com

Kansas, Lawrence Mize Houser & Company P.A.211 East Eighth StreetLawrence, Kansas 66044United States of AmericaPhone: 1-785-842-8844Fax: 1-785-842-9049Contact: Ken HiteEmail: [email protected]: http://www.mizehouser.com

Kansas, Topeka Mize Houser & Company P.A.534 S. Kansas AvenueSuite 700Topeka, Kansas 66603United States of AmericaPhone: 1-785-233-0536Fax: 1-785-233-1078Contact: James HilbertEmail: [email protected]: http://www.mizehouser.com

Kentucky, Deming, Malone, Livesay & Ostroff, PSCLouisville 9300 Shelbyville Road

Suite 1100Louisville, Kentucky 40222-5187United States of AmericaPhone: 1-502-426-9660Fax: 1-502-326-2473Contact: Jennifer HughesEmail: [email protected]: http://www.dmlo.com


80

UNITED STATES OF AMERICA (Continued)Louisiana, Houma Malcolm M. Dienes LLC

5789 Hwy 311Suite 101Houma, Louisiana 70360United States of AmericaPhone: 1-985-876-6143Fax: 1-985-851-3521Contact: John TheriotEmail: [email protected]: http://www.mmdcpa.net

Louisiana, Metairie Malcolm M. Dienes, LLC701 Metairie RoadSuite 2A301Metairie, Louisiana 70005United States of AmericaPhone: 1-504-588-9288Fax: 1-504-588-9323Contact: John TheriotEmail: [email protected]: http://www.malcolmdienes.com

Louisiana, Malcolm M. Dienes LLCNew Orleans 1515 Poydras Street

Suite 1800New Orleans, Louisiana 70112United States of AmericaPhone: 1-504-525-8524Fax: 1-504-525-8547Contact: John TheriotEmail: [email protected]: http://www.mmdcpa.net

Maryland, Gross, Mendelsohn & Associates, P.A.Baltimore 36 South Charles Street, 18th Floor

Baltimore, Maryland 21201United States of AmericaPhone: 1-410-685-5512Fax: 1-410-752-5042Contact: David GoldnerEmail: [email protected]: http://www.gma-cpa.com


81

Massachusetts, Kevin P. Martin & Associates, P.C.Boston South Shore Executive Park

10 Forbes WestBraintree, Massachusetts 02184United States of AmericaPhone: 1-781-380-3520Fax: 1-781-380-7836Contact: Kevin Martin, Jr.Email: [email protected]: http://www.kpm-us.com

Massachusetts, Kevin P. Martin & Associates, P.C.Danvers 100 Conifer Hill Park

Suite 303Danvers, Massachusetts 01923United States of AmericaPhone: 1-781-380-3520Fax: 1-781-380-7836Contact: Kevin Martin, Jr.Email: [email protected]: http://www.kpm-us.com

Michigan, Detroit GHD CPAs & Advisors21420 Greater Mack AvenueSt. Clair Shores, Michigan 48080United States of AmericaPhone: 1-586-772-8100Fax: 1-586-772-6715Contact: Thomas BeardEmail: [email protected]: http://www.ghdcpa.com

Michigan, Holland Ferris, Busscher & Zwiers, P.C.675 East 16th StreetSuite 100Holland, Michigan 49423United States of AmericaPhone: 1-616-392-8534Fax: 1-616-392-7299Contact: James ZwiersEmail: [email protected]: http://www.fbzcpa.com


82

UNITED STATES OF AMERICA (Continued)Minnesota, DS&B, Ltd.Minneapolis 222 South 9th Street

Suite 3000Minneapolis, Minnesota 55402United States of AmericaPhone: 1-612-359-9630Fax: 1-612-359-0572Contact: Sean BolandEmail: [email protected]: http://www.dsb-cpa.com

Mississippi, Watkins Uiberall, PLCCTupelo 417 West Main Street

Suite 100Tupelo, Mississippi 38804United States of AmericaPhone: 1-662-269-4014Fax: 1-662-269-4016Contact: Jeffrey ThomasonEmail: [email protected], [email protected]: http://www.wucpas.com

Missouri, St. Louis Conner Ash P.C.12101 Woodcrest Executive Dr.Suite 300St. Louis, Missouri 63141United States of AmericaPhone: 1-314-205-2510Fax: 1-314-205-2505Contact: Howard RosenEmail: [email protected]: http://www.connerash.com

Nebraska, Omaha Bland & Associates, P.C.450 Regency ParkwaySuite 120Omaha, Nebraska 68114United States of AmericaPhone: 1-402-397-8822Fax: 1-402-397-8649Contact: Jason TonjesEmail: [email protected]: http://www.blandcpa.com


83

New Hampshire, Howe, Riley & Howe, PLLCManchester 660 Chestnut Street

Manchester, New Hampshire 03104United States of AmericaPhone: (603) 627-3838Fax: (603) 627-8490Contact: Alison PerrellaContact: Lance TurgeonEmail: [email protected], [email protected]: http://www.hrhcpa.com

New Jersey, St. Clair CPA SolutionsMerchantville 26-28 South Centre Street

Merchantville, New Jersey 08109United States of AmericaPhone: 1-856-482-5600Fax: 1-856-665-3618Contact: William St. ClairEmail: [email protected]: http://www.cpasolutions.net

New Jersey, Nisivoccia LLPMt. Arlington Mount Arlington Corporate Center

200 Valley RoadSuite 300Mt. Arlington, New Jersey 07856-1320United States of AmericaPhone: 1-973-328-1825Fax: 1-973-328-0507Contact: Timothy MehaffeyEmail: [email protected]: http://www.nisivoccia.com

New Jersey, Nisivoccia LLPNewton 11 Lawrence Road

Newton, New Jersey 07860United States of AmericaPhone: 1-973-383-6699Fax: 1-973-383-6555Contact: Timothy MehaffeyEmail: [email protected]: http://www.nisivoccia.com


84

UNITED STATES OF AMERICA (Continued)New York, Albrecht, Viggiano, Zureck & Co., P.C.Long Island 25 Suffolk Court

Hauppauge, New York 11788-0733United States of AmericaPhone: 1-631-434-9500Fax: 1-631-434-9518Contact: Thomas MurrayEmail: [email protected]: http://www.avz.com

New York, Anchin, Block & Anchin LLPNew York 1375 Broadway

New York, New York 10018United States of AmericaPhone: 1-212-840-3456Fax: 1-212-840-7066Contact: James KraussContact: Clarence KehoeEmail: [email protected], [email protected]: http://www.anchin.com

New York, Davie Kaplan, CPA, P.C.Rochester 1000 First Federal Plaza

Rochester, New York 14614United States of AmericaPhone: 1-585-454-4161Fax: 1-585-454-2573Contact: Todd EatonEmail: [email protected]: http://www.daviekaplan.com

North Carolina, Davidson, Holland, Whitesell & Co., PLLCCary 51 Kilmayne Drive

Suite 102Cary, North Carolina 27511United States of AmericaPhone: 1-919-460-1112Fax: 1-919-460-1166Contact: Herbert WhitesellEmail: [email protected]: http://www.dhw.net


85

North Carolina, Davidson, Holland, Whitesell & Co., PLLCHickory 209 13th Avenue Place, NW, Suite 200

Hickory, North Carolina 28601United States of AmericaPhone: 1-828-322-2070Fax: 1-828-322-9489Contact: Herbert WhitesellEmail: [email protected]: http://www.dhw.net

Ohio, Canton Hall, Kistler & Company LLP220 Market Avenue SouthSuite 700Canton, Ohio 44702-2100United States of AmericaPhone: 1-330-453-7633Fax: 1-330-453-9366Contact: Karen BrennemanEmail: [email protected]: http://www.hallkistler.com

Ohio, Cincinnati Rudler, PSC1881 Dixie Highway, Suite 200Ft. Wright, Ohio 41011United States of AmericaPhone: 1-859-331-1717Fax: 1-859-331-4356Contact: Michael LenihanEmail: [email protected]: http://www.rudlercpa.com

Ohio, Cleveland Hobe & Lucas Certified Public Accountants, Inc.4807 Rockside RoadSuite 510Independence, Ohio 44131United States of AmericaPhone: 1-216-524-8900Fax: 1-216-524-8777Contact: David HobeContact: Jerome LucasEmail: [email protected], [email protected]: http://www.hobe.com


86

UNITED STATES OF AMERICA (Continued)Ohio, Columbus Ary Roepcke Mulchaey, P.C.

Two Miranova PlaceSuite 600Columbus, Ohio 43215United States of AmericaPhone: 1-614-486-3600Fax: 1-614-486-3400Contact: Richard AryContact: Eric MulchaeyEmail: [email protected], [email protected]: http://www.armcpa.com

Oregon, Portland Fordham Goodfellow, LLP233 SE 2nd AvenueHillsboro, Oregon 97123United States of AmericaPhone: 1-503-648-6651Fax: 1-503-640-8639Contact: Lester Fordham, Jr.Email: [email protected]: http://www.fordhamgoodfellow.com

Pennsylvania, Fischer Cunnane & Associates LtdPhiladelphia 11 Turner LaneRegion West Chester, Pennsylvania 19380

United States of AmericaPhone: 1-610-431-1003Fax: 1-610-696-3367Contact: Robert FischerEmail: [email protected]: http://www.fischercunnane.com

Pennsylvania, St. Clair CPA SolutionsPhiladelphia 101 West Elm StreetRegion Suite 500

Conshohocken, Pennsylvania 19428United States of AmericaPhone: 1-610-862-1998Fax: 1-610-862-3200Contact: Alan GubernickEmail: [email protected]: http://www.cpasolutions.net


87

Pennsylvania, Louis Plung & CompanyPittsburgh 444 Liberty Avenue

Suite 900Pittsburgh, Pennsylvania 15222United States of AmericaPhone: 1-412-281-8771Fax: 1-412-281-7001Contact: Louis PlungEmail: [email protected]: http://www.louisplung.com

South Carolina, Moore Beauston & Woodham L.L.P.Charleston 3520 West Montague Avenue

Suite 201N. Charleston, South Carolina 29418United States of AmericaPhone: 1-843-766-5010Fax: 1-843-766-5768Contact: John BeaustonEmail: [email protected]: http://www.fullservicecpa.com

South Carolina, Moore Beauston & Woodham L.L.P.Columbia 150 North Ninth Street

West Columbia, South Carolina 29169United States of AmericaPhone: 1-803-791-7472Fax: 1-803-796-1168Contact: Robert EllisonEmail: [email protected]: http://www.fullservicecpa.com

South Carolina, Moore Beauston & Woodham L.L.P.Greenville 3447 Pelham Road

Suite 102Greenville, South Carolina 29615United States of AmericaPhone: 1-864-288-8000Fax: 1-864-288-8449Contact: Mark SwansonEmail: [email protected]: http://www.fullservicecpa.comNotes: (No partners on site. The office is managed by Manager Mark Swanson.)


88

UNITED STATES OF AMERICA (Continued)South Carolina, Moore Beauston & Woodham L.L.P.Hartsville 115 Cargill Way

Suite AHartsville, South Carolina 29551United States of AmericaPhone: 1-843-332-1335Fax: 1-843-332-9010Contact: Greg AlexanderEmail: [email protected]: http://www.fullservicecpa.com

Tennessee, Bible Harris Smith, P.C.Knoxville 507 West Clinch Avenue

Knoxville, Tennessee 37902-2104United States of AmericaPhone: 1-865-546-2300Fax: 1-865-525-7454Contact: Shirley HarrisEmail: [email protected]: http://www.bhspc.com

Tennessee, Watkins Uiberall, PLLCMemphis 1661 Aaron Brenner Drive

Suite 300Memphis, Tennessee 38120United States of AmericaPhone: 1-901-761-2720Fax: 1-901-683-1120Contact: Jeffrey ThomasonEmail: [email protected]: http://www.wucpas.com

Texas, Dallas Cornwell Jackson4975 Preston Park Blvd.Suite 400Plano, Texas 75093United States of AmericaPhone: 1-972-202-8000Fax: 1-972-202-8010Contact: Gary JacksonContact: Scott BatesEmail: [email protected], [email protected]: http://www.cornwelljackson.com


89

Texas, El Campo Briggs & Veselka Co.123 North WashingtonEl Campo, Texas 77437United States of AmericaPhone: 1-979-543-1040Fax: 1-979-543-1700Contact: Gary TrochtaEmail: [email protected]: http://www.bvccpa.com

Texas, Houston Briggs & Veselka Co.Nine Greenway PlazaSuite 1700Houston, Texas 77046United States of AmericaPhone: 1-713-667-9147Fax: 1-713-667-1697Contact: John FlatowiczContact: Johnny VeselkaEmail: [email protected], [email protected]: http://www.bvccpa.com

Virginia, Fairfax Gross, Mendelsohn & Associates, P.A.4084 University Drive, Suite 208Fairfax, Virginia 22030United States of AmericaPhone: 1-703-537-0576Fax: 1-703-935-1092Contact: Mark VogelEmail: [email protected]: http://www.gma-cpa.com

Washington, VWC, P.S.Seattle 10510 Northup Way, Suite 300

Kirkland, Washington 98033United States of AmericaPhone: 1-425-250-0051Fax: 1-425-250-0065Contact: Don CarlinEmail: [email protected]: http://www.vwc-cpa.com


90

UNITED STATES OF AMERICA (Continued)Washington, D.C., Snyder Cohn, PCWashington, D.C. 11200 Rockville Pike

Suite 415North Bethesda, Washington, D.C. 20852United States of AmericaPhone: 1-301-652-6700Fax: 1-301-986-1028Contact: Steven BraunsteinEmail: [email protected]: http://www.snydercohn.com

URUGUAYMontevideo Molinari & Asociados Contadores, Gatto &

Cúneo AbogadosBvr. Gral. Artigas 1010Parra del Riego 989Montevideo, 11300UruguayPhone: 5982 707 0099Fax: 5982 707 0099Contact: Carlos MolinariEmail: [email protected]: http://www.mgc.com.uy

VENEZUELACaracas Lopez, Alegria & Asociados, S.C.

Av. La Estancia. Centro Ciudad ComercialTamanaco. Torre B, Piso 1, Oficina 105-BChuao - Caracas, 1061VenezuelaPhone: 58 212 959 37 21Fax: 58 212 959 53 28Contact: Alejandro IribarrenEmail: [email protected]: http://www.lopezalegria.com


91

VIETNAMDa Nang City VIETNAM AUDITING AND EVALUATION

COMPANY LIMITED86 Nguyen Phan Vinh Road – Tho Quang Ward – Son Tra DistrictDa Nang City,VietnamPhone: 84 0512 246 507Fax: 84 0512 246 507Contact: Mr. Huynh Van DungEmail: [email protected], [email protected]: http://www.vae.com.vn

Hai Duong City VIETNAM AUDITING AND EVALUATION COMPANY LIMITEDNo. 18 Pham Ngoc Khanh Road – Hai Tan WardHai Duong City,VietnamPhone: 84 0320 355 0378Fax: 84 0320 355 0378Contact: Mr. Tran Quoc TuanEmail: [email protected], [email protected]: http://www.vae.com.vn

Hanoi Capital VIETNAM AUDITING AND EVALUATION(Head Office) COMPANY LIMITED

11th Floor Song Da BuildingNo. 165 Cau Giay Road, Cau Giay DistrictHanoi Capital,VietnamPhone: 84 04 6267 0491 84 04 6267 0492/3Fax: 84 04 6267 0494Contact: Mr. Tran Quoc TuanEmail: [email protected], [email protected]: http://vae.com.vn


92

VIETNAM (Continued)Ho Chi Minh City VIETNAM AUDITING AND EVALUATION

COMPANY LIMITEDNo. 15/4 Nguyen Huy Tuong, Ward 6, Binh Thanh DistrictHo Chi Minh City,VietnamPhone: 84 08 6252 1818 / 84 08 6294 1117Fax: 84 08 6294 1119Contact: Mr. Huynh Van DungEmail: [email protected], [email protected]: http://vae.com.vn

Hung Yen City VIETNAM AUDITING AND EVALUATION COMPANY LIMITEDNo. 71 Nguyen Binh Khiem – An Binh Road, Hien Nam WardHung Yen City,VietnamPhone: 84 0321 628 2567Fax: 84 0321 628 2567Contact: Mr. Tran Quoc TuanEmail: [email protected], [email protected]: http://vae.com.vn

Ninh Binh City VIETNAM AUDITING AND EVALUATION COMPANY LIMITEDLe Thai To Road – Ky Lan Street, Tan Thanh WardNinh Binh City,VietnamPhone: 84 0303 896 411Fax: 84 0303 896 411Contact: Mr. Tran Quoc TuanEmail: [email protected], [email protected]: http://vae.com.vn


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Ninh Thuan City VIETNAM AUDITING AND EVALUATION COMPANY LIMITEDNo. 31J Ngo Gia Tu Road – Thanh Son WardNinh Thuan City,VietnamPhone: 84 04 6267 0491 84 08 6252 1818Fax: 84 04 6267 0494 84 08 6294 1119Contact: Mr. Huynh Van DungEmail: [email protected], [email protected]: http://vae.com.vn


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2015JANUARY JULY

S M T W T F S S M T W T F S1 2 3 1 2 3 4

4 5 6 7 8 9 10 5 6 7 8 9 10 1111 12 13 14 15 16 17 12 13 14 15 16 17 1818 19 20 21 22 23 24 19 20 21 22 23 24 2525 26 27 28 29 30 31 26 27 28 29 30 31

FEBRUARY AUGUSTS M T W T F S S M T W T F S1 2 3 4 5 6 7 18 9 10 11 12 13 14 2 3 4 5 6 7 8

15 16 17 18 19 20 21 9 10 11 12 13 14 1522 23 24 25 26 27 28 16 17 18 19 20 21 22

23 24 25 26 27 28 2930 31

MARCH SEPTEMBERS M T W T F S S M T W T F S1 2 3 4 5 6 7 1 2 3 4 58 9 10 11 12 13 14 6 7 8 9 10 11 12

15 16 17 18 19 20 21 13 14 15 16 17 18 1922 23 24 25 26 27 28 20 21 22 23 24 25 2629 30 31 27 28 29 30

APRIL OCTOBERS M T W T F S S M T W T F S

1 2 3 4 1 2 35 6 7 8 9 10 11 4 5 6 7 8 9 10

12 13 14 15 16 17 18 11 12 13 14 15 16 1719 20 21 22 23 24 25 18 19 20 21 22 23 2426 27 28 29 30 25 26 27 28 29 30 31

MAY NOVEMBERS M T W T F S S M T W T F S

1 2 1 2 3 4 5 6 73 4 5 6 7 8 9 8 9 10 11 12 13 14

10 11 12 13 14 15 16 15 16 17 18 19 20 2117 18 19 20 21 22 23 22 23 24 25 26 27 2824 25 26 27 28 29 30 29 3031

JUNE DECEMBERS M T W T F S S M T W T F S

1 2 3 4 5 6 1 2 3 4 57 8 9 10 11 12 13 6 7 8 9 10 11 12

14 15 16 17 18 19 20 13 14 15 16 17 18 1921 22 23 24 25 26 27 20 21 22 23 24 25 2628 29 30 27 28 29 30 31

May 9-11 Asia/Pacific Regional MeetingMay 16-18 EMEA Regional MeetingJune 5-9 Americas Regional MeetingOctober 31-November 3 Annual Worldwide Meeting


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World Time (GMT)

Hours fast (+) or slow (-) on Greenwich Mean Time. An asterisk (*) signi-fies daylight savings time.

Albania + 1Argentina - 3Australia New South Wales + 10* Queensland + 10 South Australia + 9½* Victoria + 10* West Australia + 8Azerbaijan + 4Belgium + 1Brazil - 3* Bulgaria + 2Canada British Columbia - 8* New Brunswick - 4* Ontario - 5* Quebec - 5* Channel Islands GMT* China + 8Colombia - 5Congo + 1Cyprus + 2* Czech Republic + 1Denmark + 1* Dominican Republic - 4Ecuador - 5Egypt + 2El Salvador - 6France + 1* Germany + 1* Greece + 2* Guatemala - 6Honduras - 6Hong Kong + 8India + 5½ Indonesia + 7Ireland GMT* Israel + 2* Italy + 1* Japan + 9Jordan + 2Korea + 9Kuwait + 3Lebanon + 2*

Lithuania + 2* Luxembourg + 1* Macedonia + 1Malaysia + 8Malta + 1* Mexico - 6* Mongolia + 8Montenegro + 1Morocco GMT* Nepal + 5¾ Netherlands + 1* New Zealand + 12* Nigeria + 1Norway + 1* Pakistan + 5* Palestine + 2* Peru - 5Poland + 1Portugal GMT* Puerto Rico - 4Romania + 2Russia + 3* Saudi Arabia + 3Serbia + 1Singapore + 8South Africa + 2Spain + 1* Sweden + 1Switzerland + 1* Taiwan + 8Togo GMT Tunisia + 1* Turkey + 2* Ukraine + 2* United Arab Emirates + 4United Kingdom GMT* United States Eastern - 5* Central - 6* Mountain - 7* Pacific - 8* Uruguay - 3Venezuela - 4Vietnam + 7


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International Direct Dialing Codes

Telephone numbers listed in this directory include the country and city codes followed by the local number. The following are the dialing codes needed when making an international call from the countries listed below:Albania 00 Malaysia 00Argentina 00 Malta 00Australia 0011 Mexico 00Azerbaijan 00 Mongolia 001Belgium 00 Montenegro 99Brazil 0021 Morocco 00**Bulgaria 00 Nepal 00Canada 011 Netherlands 00Channel Islands 00 New Zealand 00China 00 Nigeria 009Colombia 009 Norway 00Congo 00 Pakistan 00Cyprus 00 Palestine 00Czech Republic 00 Peru 00Denmark 00 Poland 00Dominican Republic 011 Portugal 00Ecuador 00 Puerto Rico 011Egypt 00 Romania 00El Salvador 00 Russia 810France 00 Saudi Arabia 00Germany 00 Serbia 00Greece 00 Singapore 001Guatemala 00 South Africa 00Honduras 00 Spain 00Hong Kong 001 Sweden 00India 00 Switzerland 00Indonesia 001 Taiwan 002Ireland 00 Togo 00Israel 00 Tunisia 00Italy 00 Turkey 00Japan 010 Ukraine 00Korea 001 United Arab Emirates 00Kuwait 00 United Kingdom 00Lebanon 00 United States 011Lithuania 00 Uruguay 00Luxembourg 00 Venezuela 00Macedonia 00 Vietnam 00For example, you would call the Sydney office from the United States as follows: 011 (dialing-out code from the U.S.), 61 (dialing-in code to Australia), 2 (city code) and 9951 5400 (local number). A “0” is normally required when dialing within the country: 02 9951 5400. Please note that some countries do not require a city code.


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