russell bedford international directory

Russell Bedford International

Directory 2012/2013

Russell Bedford International is a non-trading, voluntary network ofindependent professional services firms, registered in England as a companylimited by guarantee, number 3331251. The Registered office is: RussellBedford House, City Forum, 250 City Road, London EC1V 2QQ. Memberfirms contribute to the cost of managing and marketing the network and theyuse the Russell Bedford name under licence. All services are providedindependently by member firms of Russell Bedford International, and eachmember is solely responsible for its work on behalf of clients.

© Russell Bedford International. Printed October 2012.

Welcome to the Worldof russell BedfordInternatIonal – a globalnetwork of independent firmsof accountants, auditors, taxadvisers and businessconsultants.

Our network is represented by some 280 offices in morethan 90 countries in Europe,the Americas, Middle East,Africa, Indian Sub-Continentand Asia-Pacific.

So wherever you are, and wherever you want to go, we are there to help you.

contentsINTRODUCTION - English 2

- Français 6- Deutsch 10- Español 14- Português 18

AUDIT QUALITY CONTROL 22MANAGEMENT & CONTACTS 24

locatIons:

CORRESPONDENTS 64USEFUL INFORMATION 68

ALBANIA 26ALGERIA 26ARGENTINA 26AUSTRALIA 26AUSTRIA 27AZERBAIJAN 27BANGLADESH 27BAHRAIN 27BELGIUM 28BOLIVIA 28BOSNIA AND HERZEGOVINA 28BRAZIL 28BRITISH VIRGIN ISLANDS 29BULGARIA 30CANADA 30CAYMAN ISLANDS 31CHILE 31CHINA 32COLOMBIA 33COSTA RICA 33CROATIA 33CYPRUS 33CZECH REPUBLIC 34DENMARK 34DOMINICAN REPUBLIC 34ECUADOR 35EGYPT 35EL SALVADOR 35FINLAND 36FRANCE 36 GEORGIA 36GERMANY 36GHANA 37GREECE 37GUATEMALA 37HONDURAS 38HONG KONG 38HUNGARY 38ICELAND 38INDIA 38INDONESIA 39IRELAND 40ISLE OF MAN (BRITISH ISLES) 40ISRAEL 41ITALY 41JAPAN 42JORDAN 42KAZAKHSTAN 42KENYA 42KOREA (SOUTH) 42

KUWAIT 42LATVIA 42LIBYA 42LIECHTENSTEIN 43LITHUANIA 43LUXEMBOURG 43MALAYSIA 43MALTA 43MAURITIUS 43MEXICO 44MOROCCO 46NEPAL 46NETHERLANDS 47NIGERIA 47NORWAY 47OMAN 47PAKISTAN 47PALESTINIAN TERRITORIES 48PARAGUAY 48PERU 48PHILIPPINES 48POLAND 49PORTUGAL 49PUERTO RICO 49QATAR 49ROMANIA 50RUSSIAN FEDERATION 50SAUDI ARABIA 50SINGAPORE 51SOUTH AFRICA 51SPAIN 52SRI LANKA 53SWEDEN 54SWITZERLAND 54TAIWAN 54THAILAND 55TRINIDAD & TOBAGO 55TUNISIA 55TURKEY 55UGANDA 56UKRAINE 56UNITED ARAB EMIRATES 56UNITED KINGDOM 57UNITED STATES 57URUGUAY 62UZBEKISTAN 62VENEZUELA 62VIETNAM 63YEMEN 63ZIMBABWE 63

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russell Bedford InternatIonal

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B u s i n e s s w i t h o u t b o u n d a r i e s …

taKInG You Where You Want to Go

expertIse and experIence, rIGht around the WorldAt Russell Bedford International, we specialise in helping companiesmeet the challenges that international business expansion presents.Since 1983, our worldwide network of accountancy firms hasprovided financial expertise and business consultancy to companieswithin many different markets and industries.

achIevInG Your InternatIonal oBjectIvesThe commercial expertise we offer is complemented by a thoroughunderstanding of the local business environment. A process such as registering a new company may, for instance, be perfectlystraightforward in one country, but complex and time consuming inanother. This combination of the technical and the practical enablesRussell Bedford International to help businesses move smoothlyand successfully into the global marketplace.

BusIness WIthout BoundarIes

With member firms operating all over the world, the service we offeris truly global. But there’s more to it than geography. Our membersare well-established with excellent reputations, and you can beconfident of exceptionally high professional standards across theworld. They are also well placed to arrange introductions to otherprofessionals whose skills and resources are complementary, suchas lawyers or bankers.

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KeY Issues - It’s our joB to unlocK them

Business compliance

Local taxation

Financial barriers to trade

Local business law and practice

Complex commercial environments

Industrial and commercial restrictions

Foreign exchange regulation.

It’s one to one - and that’s the dIfferenceThe Russell Bedford International approach is based on strong,professional relationships.

You will have a personal adviser whose brief is to gain a clearunderstanding of your commercial objectives and to introduce youto a principal of the relevant firm or firms overseas. This small teamwill maintain close contact with you from the early planning stagesright through to completion.

Our member firms communicate closely, frequently and effectively,and this brings tangible benefits to clients in terms of the speed,quality and delivery of information.

GIvInG You the GloBal edGeAccess to worldwide network of firms with a wealth of practicalcommercial experience

Access to experts with the right skills, in the right place

Professional, personal service based on strong and established relationships

An understanding of the big picture and detailed local knowledge

Rapid exchange of information

Industrial specialisation

Service a priority.

all the expertIse You need

fInance, tax, audIts and accountancYThe financial expertise we offer falls into three broad areas:

Financial consulting

International taxation

Audit and accounting.

Russell Bedford International member firms can help you preparethe ground for raising capital for starting up or expanding abusiness, or for acquisition purposes, taking into account localsources of finance. Our firms offer specialist knowledge of the localtax regime, and its impact on any investment decision you mighttake. All our firms are qualified in their respective countries to carryout statutory audits and independent reports.

BusIness consultancY WIth an InternatIonal perspectIveIn the broader sense, Russell Bedford International is designed toprovide businesses with a highly commercial and global perspectiveon the international development ideas under consideration.It encompasses feasibility studies; valuations for disposal oracquisition purposes; and advice on start-ups, re-organisations, and mergers.

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A l l t h e e x p e r t i s ey o u n e e d …

Moreover, we help turn strategy into reality, using the practical skillsand experience of the individuals who belong to Russell BedfordInternational worldwide.

maKInG the connectIon

If you would like to talk to us about how we could help in theinternational development of your business, we will be happy to set up an initial discussion. Simply call, e-mail or fax your localRussell Bedford International member.


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nous vous accompaGnons lÀ oÙ vous lesouhaIteZ

un savoIr-faIre, une expérIence dans le monde entIerRussell Bedford International est spécialisé dans l’aide auxentreprises relevant le défi du développement international. Depuis1983, notre réseau de cabinets d’audit et de conseil propose sonexpertise dans le domaine des affaires, à des entreprises agissantsur tous les secteurs d’activité économique.

la réalIsatIon de vos oBjectIfs InternatIonaux Notre expérience des marchés est doublée d’une compréhensiondes spécificités économiques, juridiques et financières locales.Simple dans un pays, la création d’une entreprise nouvelle peuts’avérer complexe et longue dans un autre. Associant la technique à la pratique, Russell Bedford International permet aux entreprisesd’évoluer sans heurt et avec succès sur le marché mondial.

l’entreprIse face À la GloBalIsatIon

Notre réseau de cabinets répartis dans le monde entier vous offreun service véritablement mondial. Mais la présence géographiqueseule ne suffit pas. Nos cabinets sont établis et jouissent d’unebonne réputation. Vous pouvez compter sur un niveau de

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N o u s v o u s a c c o m p a g n o n s l à o ù

v o u s l e s o u h a i t e z …

prestations de très haute qualité. Ils sont également en mesure devous mettre en rapport avec d’autres professionnels tels que desjuristes ou des banquiers, aux compétences et aux ressourcescomplémentaires.

notre rôle: faIre face aux proBlèmes clefs

Systèmes fiscaux locaux et transnationaux

Barrières financières au commerce international

Droit des affaires: particularités locales et aspects transnationaux

Libre concurrence et régulation anti-concentration

Barrières aux relations commerciales et industrielles

Contrôle des marchés.

des relatIons personnelles, étroItes et suIvIes Votre contact: un professionnel local dont le rôle est de comprendrevos objectifs en matière de développement international et de vous mettre en relation avec un ou plusieurs de nos membres àl’étranger. Cette petite équipe collaborera étroitement avec vous, de la conception à l’aboutissement de vos projets.

La communication au sein de notre réseau est directe, fréquente et efficace. Cela améliore considérablement la rapidité, la qualité et la transmission de l’information.


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pour vous apporter une assIstance GloBale, nousvous proposons:

l’accès à un réseau mondial de cabinets d’audit et de conseil ayant une expérience approfondie des affaires

l’accès à des experts locaux dotés des compétences nécessaires

un service professionnel et personnalisé, fondé sur des liens solides et suivis

la perception aiguë de l’environnement mondial et uneconnaissance détaillée des spécificités locales

un échange rapide de l’information

une expertise dans votre domaine industriel

la priorité donnée au client.

toute l’expertIse dont vous aveZ BesoIn

fInances, fIscalIté, comptaBIlIté et audItL’assistance que nous offrons s’inscrit dans trois domaines:

Conseil financier

Fiscalité internationale

Comptabilité et audit.

Le réseau Russell Bedford International peut vous apporter sonassistance pour lever les fonds nécessaires à la création ou audéveloppement de votre entreprise, ou pour financer votrecroissance externe. Nos cabinets mettent à votre disposition leur pratique des régimes fiscaux nationaux, avec leurs effets,notamment sur vos décisions d’investissement.

To u t e l ’ e x p e r t i s e d o n t v o u s a v e z b e s o i n …

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Tous nos membres, dans leurs pays respectifs, peuvent conduiredes audits légaux ou contractuels et émettre des rapports engageantleur signature.

un conseIl en manaGement dans une perspectIve InternatIonaleRussell Bedford International est susceptible d’apporter audéveloppement de vos affaires une expérience et une vision globale,et ce, dans une perspective internationale. Cela intègre des études defaisabilité, des évaluations dans le cadre d’opérations d’acquisitionou de cession d’entreprises, des conseils en matière de création, de fusion et de restructuration. Au-delà des analyses et desrecommandations, nous vous aidons à concrétiser vos objectifs, en mettant à votre disposition le métier et l’expertise des individusqui, présents dans le monde entier, appartiennent au réseau Russell Bedford International.

contacteZ-nous

Si vous souhaitez prendre contact avec nous pour envisager ledéveloppement international des vos affaires, vous pouvez appeler,envoyer un fax ou un email à notre siège social ou à notrereprésentant local.


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W i r m a c h e n i h r e mu n t e r n e h m e n b e i n e …

WIr machen Ihrem unternehmen BeInefachKundIGe BeratunG durch erfahrenemItarBeIterRussell Bedford International hat sich darauf spezialisiert, seineMandanten bei der Bewältigung der Aufgaben zu unterstützen, vordie die rasante Entwicklung der Wirtschaft viele Unternehmen heutestellt. Seit 1983 bietet unser dichtes Netz von Wirtschaftsprüfungs-und Steuerberatungsgesellschaften in aller Welt Steuer- undUnternehmensberatung für Firmen in den verschiedenen Märktenund Branchen.

dIe verWIrKlIchunG Ihrer InternatIonalen ZIeleUnsere Branchenerfahrung wird komplettiert durch umfassendeKenntnisse des jeweiligen lokalen Geschäftsumfelds. Verfahren wie dieEintragung einer neuen Gesellschaft können hier ein unproblematischerVorgang sein, dort aber komplex und zeitraubend. Die Kombinationtechnischer und praktischer Fähigkeiten ermöglicht es RussellBedford International, seinen Partnerunternehmen auf dem globalenMarkt zum Durchbruch zu verhelfen.

WIrtschaft ohne fesseln - dIe unBeGrenZten mÖGlIchKeIten

Unsere Mitglieder sind in vielen Ländern zu finden. Deshalb sindauch unsere Dienstleistungen international. Globales Handeln istaber nicht unser einziger Pluspunkt.

Unsere Mitglieder sind gut eingeführte, angesehene und erfahreneGesellschaften, auf deren hohen Leistungsstandard man sich injeder Beziehung verlassen kann, auch wenn es um die Herstellungvon Kontakten zu andern Dienstleistern wie Anwaltskanzleien oderBanken geht.

schWIerIGe hürden - und WIe man sIe mühelosnImmt

Einhaltung der handel srechtlichen Vorschriften

Nationale Steuerbestimmungen

Finanz- und Handelsbarrieren

Ortsübliche Handelsbestimmungen und Rechtspraktiken

Vielschichtiges Handelsumfeld

Branchen- und Gewerbebeschränkungen

Regelungen des grenzüberschreitenden Zahlungsverkehrs.

maßGeschneIderte KonZepteRussell Bedford International will eine verläßliche Zusammenarbeitmit den Mandanten erreichen.

Wir stellen Ihnen einen persönlichen Berater zur Seite, der sicheinen Überblick über die Ziele Ihres Unternehmens verschafft und Kontakte zur Geschäftsleitung unserer ausländischen Partnerherstellt. Ein kleines Team begleitet Sie von der Planungsphase bis zur Realisierung Ihrer Pläne.

Unsere Mitgliedsgesellschaften zeichnen sich durch intensiveKontaktpflege zu ihren Mandanten aus. Daraus ergeben sichwesentliche Vorteile für die Mandanten durch einen schnellen und zuverlässigen Informationsaustausch.

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Professioneller, persönlicher Service auf Grundlage einer soliden, partnerschaftlichen Beziehung

Fundierte Kenntnisse über Umfeld und örtliche Gegebenheiten

Rascher Informationsaustausch

Spezialisierung auf die gewünschte Branche

Dienstleistung hat bei uns Priorität.

WIssen Ist macht

fInanZen, steuern, WIrtschaftsprüfunG und revIsIonWir verfügen über Fachkräfte in den folgenden drei großen Bereichen:

Finanzberatung

Internationale Steuerberatung

Wirtschaftsprüfung und Revision

Unsere Mitglieder können für Sie die Weichen stellen, sei es für die Kapitalbeschaffung bei der Gründung einer Tochtergesellschaft,bei der Geschäftserweiterung oder für eine Verschmelzung -selbstverständlich unter Nutzung der örtlichen Möglichkeiten. UnserePartner kennen die jeweiligen nationalen Steuergesetze und könnenSie zu deren Auswirkungen auf Ihre Investitionsentscheidungenberaten. Unsere Mitglieder verfügen über die jeweiligen höchstennationalen Berufsqualifikationen.

unternehmensBeratunG mIt GloBaler perspeKtIveRussell Bedford International kann durch das Denken inbetriebswirtschaftlichen und globalen Zusammenhängen dieVorhaben Ihres Unternehmens beurteilen und Sie bei derUmsetzung beraten. Dazu gehören Unternehmensplanungen,Unternehmensbewertungen bei Kauf oder Verkauf, Gründung von Gesellschaften, Umstrukturierungen oder Verschmelzungen.

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Neben der Analyse von Planungen und deren Erarbeitungunterstützen wir Sie bei der Verwirklichung Ihrer Strategien. Dabeisetzt Russell Bedford International auf die Kenntnisse, Fähigkeitenund Erfahrungen der Mitarbeiter seiner weltweiten Mitglieder.

Ihre KontaKtadresse

Sie wollen Ihr Unternehmen international ausrichten und suchen denkompetenten Gesprächspartner? Dann führen wir gern ein erstesGespräch mit Ihnen. Vereinbaren Sie einfach einen Termin mitunserem nächstgelegenen Partner von Russell Bedford International.


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lo llevamos a donde usted desee Ir

perIcIa Y experIencIa en todo el mundoEn Russell Bedford International nos especializamos en ayudar alas empresas a superar los obstáculos que presenta la expansiónempresarial internacional. Desde 1983, nuestra red de firmas deauditoría y contabilidad establecidas por todo el mundo, ofrecetécnicas financieras y asesoramiento comercial a empresascomprendidas dentro de un ámbito que abarca un gran número de diferentes mercados e industrias.

loGrar sus oBjetIvos InternacIonalesLa experiencia comercial que ofrecemos se complementa con unprofundo entendimiento del entorno empresarial local. Un procesocomo el que supone constituir una nueva sociedad puede sersumamente sencillo en un país, pero muy complejo y largo en otro.Esta combinación de lo técnico y lo práctico permite a RussellBedford International ayudar a las empresas a introducirse fácilmentey con éxito en el mercado global.

empresas de cara a la GloBalIZacIÓn

Con firmas asociadas que funcionan en todo el mundo, el servicioque ofrecemos se basa en un enfoque global, pero esto va más alláde la mera cuestión geográfica.

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Nuestras firmas asociadas poseen una amplia experiencia, estánbien establecidas y gozan de excelente reputación, por lo que ustedpuede confiar en niveles profesionales extraordinariamente altos entodo el mundo. Además, están bien posicionadas para ponerlo encontacto con otros profesionales con experiencia y competenciascomplementarias, tales como abogados o banqueros.

cuestIones clave - es nuestra laBor resolverlas

Cumplimiento de las leyes mercantiles

Tributación local

Barreras financieras al comercio

Legislación y prácticas mercantiles locales

Entornos comerciales complejos

Restricciones a la industria y el comercio

Regulaciones en el control de cambios.

contacto dIrecto Y personal – he aQuÍ la dIferencIaEl enfoque de Russell Bedford International se basa en relacionesfirmes y profesionales.

Usted contará con un asesor personal que, a partir de una claracomprensión de sus objetivos comerciales, le presentará a los expertosde la firma o firmas extranjeras que lo ayudarán a cumplir con susmetas. Este equipo multidisciplinario mantendrá un estrecho contactocon usted desde las fases iniciales de la planificación hasta lafinalización del proyecto.

Nuestras firmas asociadas se comunican de manera frecuente,estrecha y eficaz, lo cual otorga beneficios tangibles a los clientesen lo que se refiere a rapidez, calidad y suministro de información.

E m p r e s a s d e c a r aa l a g l o b a l i z a c i ó n

le BrIndamos una ventaja GloBal

Acceso a una red mundial de firmas de auditoría y contabilidadcon amplia experiencia práctica y comercial

Acceso a expertos con experiencia y conocimientos apropiados,ubicados en el lugar adecuado

Servicio personal y profesional basado en relaciones firmes, bien establecidas y de largo plazo

Entendimiento del panorama general y conocimiento detallado a nivel local

Rápido intercambio de información

Especialización industrial

Servicio al cliente: nuestra prioridad.

a su alcance toda la perIcIa Y experIencIaQue usted necesIta

fInanZas, trIButacIÓn, audItorÍa Y contaBIlIdadLa experiencia financiera que ofrecemos abarca tres amplios sectores:

Asesoramiento financiero

Tributación internacional

Auditoría y contabilidad.

Las firmas asociadas a Russell Bedford International pueden ayudarlea preparar las bases para obtener capital a fin de constituir, ampliaro adquirir una empresa, teniendo en cuenta las fuentes locales definanciamiento. Nuestras firmas ofrecen conocimientos especializadosdel régimen tributario local y su impacto sobre cualquier decisión deinversión que usted adopte. Todas nuestras firmas están autorizadasen sus respectivos países para realizar auditorías legales y presentarinformes independientes.


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L o l l e v a m o s a d o n d eu s t e d d e s e e i r …

asesoramIento empresarIal con perspectIva InternacIonalEn el sentido más amplio, Russell Bedford International ha sidocreada para brindar a las empresas una mejor alternativa, así comoofrecerles una perspectiva enfocada en un entorno global de negocios.

Lo anterior abarca estudios de viabilidad; evaluaciones de traspasoso adquisiciones; y asesoramiento sobre la puesta en funcionamiento,reorganizaciones y fusiones. Además de analizar y recomendarsoluciones, lo ayudamos a convertir la estrategia en realidad,empleando los conocimientos prácticos y la experiencia de aquellosque forman parte de Russell Bedford International en todo el mundo.

contÁctenos

Si usted desea saber cómo le podemos ayudar a desarrollar sunegocio internacionalmente, póngase en contacto con nosotros yestaremos encantados de analizar las necesidades de su empresasin ningún compromiso. Para concertar una cita, simplementellame por teléfono o envíe un e-mail o un fax al miembro máscercano de Russell Bedford International.

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levando-o onde vocÊ deseja Ir

KnoW-hoW e experIÊncIa no mundo todoNa Russell Bedford International, nos especializamos em ajudarempresas a cumprirem os desafios apresentados pela expansão deseus negócios internacionais. Desde 1983, a nossa rede de firmasde contabilidade espalhadas pelo mundo todo têm fornecidoconhecimento especializado na área financeira e de consultoria degestão para empresas em diversos mercados e ramos de atividade.

alcançando seus oBjetIvos InternacIonaIsO know-how empresarial que oferecemos é complementado por umconhecimento profundo do ambiente de negócios local. O registrode uma nova empresa, por exemplo, pode ser perfeitamentesimples e direto em um país, enquanto que complexo e demoradoem outro. Essa combinação de aspectos técnicos e práticos permiteà Russell Bedford International auxiliar empresas a iniciar suaparticipação num mercado global de forma suave e bem-sucedida.

neGÓcIos sem fronteIras

Com escritórios operando em todo o mundo, os serviços queoferecemos são verdadeiramente globais. Essa cobertura é mais do que simples geografia.


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Nossos escritórios são representados por firmas bem estabelecidas,de excelente reputação, confiáveis, nas quais os mais altos padrõesprofissionais em todo o mundo podem ser encontrados. Acesso aprofissionais de outras áreas de especialização, e recursos adicionais,como advogados e instituições financeiras também podem serpropiciados através de nossos escritórios.

proBlemas-chave - caBe a nÓs resolvÊ-los

Obrigações societárias

Tributação local

Barreiras financeiras alfandegárias

Legislação e práticas trabalhistas

Ambientes comerciais complexos

Barreiras industriais e comerciais

Regulamentações cambiais.

tratamento personalIZado - esta é a dIferençaA filosofia de trabalho da Russell Bedford International baseia-seem relacionamentos profissionais sólidos.

Através de um consultor pessoal, cujo objetivo será compreenderclaramente os seus objetivos comerciais, você será indicado a umdiretor da firma ou firmas em questão, no país de objetivo. Estaequipe restrita e seleta manterá contato próximo com você desde os estágios iniciais de planejamento até a conclusão do projeto.

As nossas firmas associadas mantêm comunicação freqüente, eficaz,o que traz benefícios tangíveis aos clientes em termos de rapidez,qualidade e disponibilização de informação.

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o melhor do mercado mundIal

Acesso a uma rede mundial de firmas de auditoria e consultoria, com uma grande experiência prática de negócios

Acesso a especialistas com as habilidades certas, no lugar certo

Serviço profissional e personalizado baseado em relações sólidas e bem estabelecidas

Entendimento, ao mesmo tempo, global e detalhado do mercado local

Trocas rápidas de informações

Especialização por ramos de atividade

Prioridade dada à prestação de serviços.

todo o KnoW-hoW Que vocÊ precIsa

fInanças, trIButos, audItorIa e contaBIlIdadeOs conhecimentos que oferecemos em três grandes áreas:

Consultoria financeira

Tributação internacional

Auditoria e contabilidade.

As firmas de Russell Bedford International podem ajudá-lo apreparar sua empresa para obtenção de capital para iniciarou expandir negócios, ou para fins de aquisições, levandoem conta as peculiaridades locais de financiamento. Nossasfirmas oferecem conhecimento especializado sobre os regimesde tributação local e possíveis impactos sobre decisões deinvestimento a serem tomadas. Todas as nossas firmas sãoqualificadas em seus respectivos países para efetuar auditoriasno âmbito legal e relatórios independentes.


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consultorIa de neGÓcIos com uma perspectIva InternacIonal

Em um sentido mais amplo, Russell Bedford International buscafornecer a seus clientes uma perspectiva global e voltada para osobjetivos do negócio quanto às possibilidades de desenvolvimentointernacional. A formação dessa perspectiva abrange estudos deviabilidade, avaliações para fins de venda ou aquisição de ativos,assessoria inicial, reorganizações societárias e fusões.

Além de análise e recomendação de soluções, ajudamos atransformar estratégias em realidades, usando os conhecimentospráticos e experiência dos indivíduos que trabalham para a RussellBedford International em todo o mundo.

estaBelecendo conexÕes

Se você quer falar conosco sobre como poderíamos ajudar nodesenvolvimento internacional de seus negócios, teremos máximoprazer em iniciar conversações. Ligue, envie um e-mail ou fax parao escritório local de Russell Bedford International.

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L e v a n d o - o o n d ev o c ê d e s e j a i r …

QualItY, InteGrItY and Independence

our mInImum standards for transnatIonal audIts

As a global audit network, Russell Bedford International is totallycommitted to quality, integrity and independence.

Following several years of dedicated effort and significant financialinvestment, we have successfully developed and implemented aglobally-coordinated system for monitoring the audit quality controlstandards of our member firms.

We have policies and procedures, backed by rules and bye-laws,that require member firms conducting transnational audits to:

maintain appropriate quality control standards in accordancewith International Standards on Quality Control, issued by theInternational Auditing and Assurance Standards Board (IAASB),in addition to relevant national quality control standards;

participate in the network’s audit quality control reviewprogramme;

have policies and methodologies for the conduct of audits thatare based, to the extent practicable, on International Standardson Auditing; and

have policies and methodologies in place that, as a minimum,conform to the International Federation of Accountants (IFAC)Code of Ethics for Professional Accountants and national codesof ethics.

In accordance with the IFAC Code of Ethics, member firms arerequired to use their best endeavours to ensure that they areindependent of the financial statement audit clients of othermembers. The network maintains a register of transnational auditclients in order to facilitate the independence checking process.

audIt QualItY control

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Ifac forum of fIrms

In January 2008, having confirmed the successful implementationof the network’s globally-coordinated quality control system, RussellBedford International was named among the first 17 full membersof the IFAC Forum of Firms.

The Forum is an association of international audit networks, and itsgoal is to promote consistent and high quality standards of financialreporting and auditing practices worldwide.

As a full member of the Forum, Russell Bedford International is entitled to indicate Forum membership on its letterhead andpromotional materials. In addition, selected member firms of RussellBedford International - mainly those that conduct transnational audits- have been granted approval to indicate that they are members ofRussell Bedford International and that their network is a member ofthe Forum. To achieve such approval, firms are required to complywith the network’s policies and procedures on audit quality controland independence, including the requirement to participate in thenetwork’s audit quality control review programme.

Approved transnational audit firms (as at August 2012) are designatedin the Locations section of this Directory by the following symbol:

Further firms will gain approved status in 2012/13, upon completionof the current year’s quality control review process.

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manaGement & contacts

InternatIonal Board of manaGement

Geoffrey Goodyear (Chairman) United Kingdom

Klaus-Peter Hillebrand Germany

Jorne Hoogeveen Netherlands

Jorge Jiménez Lizardi Mexico

Harris Kligman Canada

James Ngai China

Abir Raveh Israel

William (Bill) F. Rucci, Jr United States

Daniel Ryba ArgentinaAs at 31 October 2012

central offIce


Russell Bedford House250 City RoadLondon EC1V 2QQUnited Kingdom

Telephone: +44 (0)20 7410 0339Fax: +44 (0)20 7549 2337Marketing E-mail: [email protected] E-mail: [email protected] Website: www.RussellBedford.comGlobal Intranet: www.RussellBedford.net

Geoffrey Goodyear Chairman

Kempton Bedell-Harper Marketing Director

Elena Adrián Marketing & Membership Development Assistant

25

InternatIonal tax GroupGeoffrey Goodyear [email protected]

transnatIonal audIt GroupPeter Stefanou [email protected]

famIlY BusIness consultInG GroupWilliam (Bill) F. Rucci, Jr [email protected]

north amerIcan tax servIces GroupWilliam (Bill) F. Rucci, Jr [email protected]

Harris Kligman [email protected]

prIvate eQuItY advIsorY GroupDidier Langmantil [email protected]

professIonal athletes & entertaIners GroupBöje Nansen [email protected]

IBero-amerIcan commItteeDaniel Ryba [email protected]

26 Approved transnational audit firm. See pages 22-23.

alBanIaSee Correspondents.

alGerIaSee Correspondents.

arGentInaBuenos aIresrussell Bedford arGentInaConsultoría – OutsourcingLima 287, 5° piso, ‘A’C1073AAE - Buenos Aires, ArgentinaT/F: +54 11 4381 0220E: [email protected] E: [email protected]: www.russellbedford.com.arW: www.intileasoc.com.arDaniel [email protected] [email protected] [email protected] [email protected]

russell Bedford arGentInaAuditoría - ConsultoríaTucumán 829, 6° pisoC1049AAQ - Buenos Aires, ArgentinaT: +54 11 4328 5432 / 5679F: +54 11 4322 3204E: [email protected]: www.russellbedford.com.arJuan [email protected] EnderleAriel GoñiGabriel MarinozziEsteban MazzitelliDarío RajmilovichDaniel Ryba [email protected]

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australIaBrIsBaneSee Correspondents.

melBournesaWard daWsonChartered Accountants20 Albert Street Blackburn, Victoria 3130AustraliaPostal Address:P.O. Box 256Blackburn, Victoria 3130AustraliaT: +61 3 9894 2500F: +61 3 9894 1622E: [email protected]: www.youraccountant.com.auBruce Saward (Tax & Consulting)[email protected] Dawson (Tax & Consulting)[email protected] Shields (Audit)[email protected] Flowers (Audit)[email protected] Morse (Business Svs. & Tax)[email protected]

27Approved transnational audit firm. See pages 22-23.

austrIavIennarevIsIonstreuhandWirtschaftsprüfungs- undSteuerberatung e.U.Gußhausstraße 41040 Vienna, AustriaT: +43 1 586 55 61 - 0F: +43 1 586 55 61 - 50Univ. Prof. Mag. Mag. Dr. Dr.Wolfgang A. Wiesner, [email protected]. Franz [email protected] [email protected]

aZerBaIjanSee Correspondents.

BanGladeshSee Correspondents.

BahraInAssociated office. Contact RussellBedford International, London.

perthstantons InternatIonalAccountants and ConsultantsLevel 2, 1 Walker AvenueWest Perth 6005, Western AustraliaPostal Address:P.O. Box 1908West Perth, WA 6872, AustraliaT: +61 8 9481 3188F: +61 8 9321 1204E: [email protected]: www.stantons.com.auJohn Van Dieren (Audit & Corporate)[email protected] Tirodkar (Audit)[email protected] Michalik (Internat. Projects)[email protected]

Offices in Darwin (NT) and Canberra (ACT).

sYdneYGould ralphChartered Accountants

russell Bedford nsWChartered AccountantsLevel 42, Suncorp Place 259 George StreetSydney, NSW 2000, AustraliaT: +61 2 9032 3000F: +61 2 9032 3088E: [email protected]: www.gouldralph.com.auGreg [email protected] [email protected] Cleary (Tax)[email protected]


santa cruZQuInteros, russell Bedford llpCondominio Villa MagnaLado Este, Equipetrol NorteSanta Cruz, Bolivia T: +591 3 345 1408F: +591 3 345 6586E: [email protected] Mariana Demattei

BosnIa andherZeGovInaSee Correspondents.

BraZIlcurItIBarussell Bedford BrasIlaudItores IndependentesAuditorsRua Mateus Leme, 2004 - térreoCentro Cívico, CEP 80530-010Curitiba PR, BrazilT: +55 41 3350 6013F: +55 41 3350 6101E: [email protected]: www.rbai.com.brCarlos Tortelli [email protected] Nunes de [email protected]ó Moacir Schreiner MaranPaulo Sérgio da Silva

BelGIumantWerpBonné & raeIjmaeKersBedrijfadministraties –Belastingadviseurs – JuristenDe Caterslei 5 B-2930 Brasschaat, Belgium T: +32 3 605 36 78F: +32 3 605 32 48E: [email protected]: www.bnr.euJan BonnéAd Raeijmaekers

Branch Office:Kapelsesteenweg 292 B-2930 Brasschaat, Belgium

Wouters, van merode & co.B.v.B.a.BedrijfsrevisorenHerentalsebaan, 645 B4 B-2160 Wommelgem, BelgiumT: +32 3 355 50 90 F: +32 3 355 50 99 E: [email protected]: www.wouters-vanmerode.beDirk [email protected] Van [email protected] [email protected]

BolIvIala paZQuInteros, russell Bedford llpAv. 6 de Agosto 2455Edificio Hilda, Piso 10ºLa Paz, BoliviaPostal Address:P.O. Box 14674, La Paz, Bolivia T: +591 2 244 3830 / 3849 F: +591 2 244 4010E: [email protected] Tito Ángel Quinteros Cortez

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consult consultorIa empresarIalConsultoria Fiscal e de Gestão / Tax and Management ConsultantsRua Mateus Leme, 2004 - 1º andarCentro Cívico, CEP 80530-010Curitiba PR, BrazilT: +55 41 3350 6030F: +55 41 3350 6102E: [email protected]: www.consult.com.brJacó Moacir Schreiner [email protected] Tortelli [email protected] Cardec [email protected] Alcídio de [email protected]ônimo Mendes [email protected]

maran, Gehlen & advoGados assocIadosAdvocacia Empresarial / Legal ServicesRua Mateus Leme, 2004 - 2º andarCentro Cívico, CEP 80530-010Curitiba PR, BrazilT: +55 41 3350 6011F: +55 41 3350 6100E: [email protected]: www.marangehlen.adv.brValmir Schreiner [email protected]úlio Assis [email protected] Frank SchattembergJoão Alci de Oliveira PadilhaTetsuya Tokairin Jr.Eduardo Bastos de Barros

cascavel (Branch Office)consult consultorIa empresarIalRua Paraná, 2361 - 8º andar Cj.BCentro, CEP 85812-011Cascavel PR, BrazilT: +55 45 3220 48 00F: +55 45 3220 48 18E: [email protected]: www.consult.com.brCarlos Tortelli [email protected]é Edson [email protected]ércio [email protected]

são pauloBoucInhas & camposAudit, Management Consulting & Retail SolutionsRua Arandú, 281 - 10º andarBrooklin 04562-030São Paulo SP, BrazilT: +55 11 3469 1440E: [email protected]: www.boucinhas.com.brW: www.boucinhasconti.com.brJosé Fernando da Costa [email protected] Carlos da Costa [email protected] [email protected]ão Paulo ContiToshio [email protected] Alberto Dó[email protected] [email protected] de Souza [email protected]

Offices also in São Paulo (centre),São Caetano, Rio de Janeiro andBelo Horizonte.


BrItIsh vIrGIn IslandsSee Correspondents.

BulGarIasofIarex consultInG ltdLegal, financial & accounting services99 Knyaz Boris 1st Street1301 Sofia, BulgariaT: +359 2 439 42 40 / 42F: +359 2 439 42 43E: [email protected]: www.rexconsulting.comVentsislav [email protected] Yulia [email protected]

varnaprImorsKa audIt companY ood104 General Kolev Street Floor 5, Ap. 329002 Varna, Bulgaria T: +359 52 608 874 / 875F: +359 52 721 444E: [email protected]: www.pocompany.comIliya [email protected] Marian [email protected] [email protected]

rex consultInG varna ltd128 Osmi Primorski Polk Blvd.9000 Varna, BulgariaT: +359 52 301 931 / 301 937F: +359 52 301 939E: [email protected] [email protected]

plovdIvrex consultInG plovdIv ltd1 Evlogi Georgiev Street, Office 8-104000 Plovdiv, BulgariaT: +359 32 630 326F: +359 32 630 316E: [email protected] [email protected]

canadatorontoKestenBerG · raBInoWIcZ ·partners llp Chartered Accountants2797 John Street, Markham Ontario L3R 2Y8, CanadaT: +1 905 946 1300F: +1 905 946 9797E: [email protected] W: www.krp.caHarris [email protected] [email protected] Egelnick [email protected] Cohen [email protected] Izakel [email protected] George Grignano [email protected] (Jenny) Lian [email protected] Iannuzzi [email protected] Kestenberg [email protected]

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montréalfBl, s.e.n.c. Comptables Agréés / Chartered Accountants505, boul. René-Lévesque O.bureau 700, Montréal, QCH2Z 1Y7, CanadaT: +1 514 875 0693F: +1 514 875 9679E: [email protected] W: www.fbl.comDiane Fortin (Audit)[email protected] Tétreault (Tax / Consulting)[email protected] Poulette (Admin)[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Other offices:1325, boul. Lemire Drummondville, QCJ2C 7X9, CanadaT: +1 819 477 1234F: +1 819 474 4757

400, R. Bonin, Acton Vale, QCJ0H 1A0, CanadaT: +1 450 546 3247F: +1 450 546 7615

4905, boul. Lapinière, bureau 4200Brossard, QC, J4Z 0G2, CanadaT: +1 450 445 1750F: +1 450 445 5190

caYman IslandsGeorGe toWnrussell Bedford caYmanCayman Corporate Centre27 Hospital RoadP.O. Box 1748George TownGrand Cayman KY1-1109Cayman IslandsT/F:+1 345 769 6000 / 747 1001E: [email protected] [email protected] [email protected]

chIlesantIaGorussell Bedford chIle Auditores Financieros y Asesores EmpresarialesCalle Rosal 331, piso 4Santiago Centro, Santiago, ChileT: +56 2 633 0133F: +56 2 633 0133E: [email protected]: www.russellbedford.clMiguel Pavez [email protected] Ramírez M. [email protected] Cornejo M. [email protected]


honG KonGrussell Bedford honG KonGTax, Accounting & BusinessAdvisory Servicesjames nGaI & partners cpa lImIted Audit PracticeRoom 1708, Dominion Centre 43 - 49 Queen’s Road East Wanchai, Hong KongT: +852 2851 0260F: +852 2543 3343E: [email protected]: www.russellbedford.com.hkWAN Yuen [email protected] [email protected] CHUNG [email protected]

GuanGZhourussell BedfordGuanGZhou lImItedTax, Accounting & BusinessAdvisory ServicesRoom 2411, Metro Plaza 183 Tian He Bei RoadGuangzhou 510075People’s Republic of ChinaT: +86 20 8755 3908F: +86 20 8755 3608James [email protected]

Branch Office in Shanghai:Suite 12, 40th Floor Nan Zheng Building 580 Nan Jing West Road Shanghai 200041People’s Republic of ChinaT: +86 21 5228 9913F: +86 21 5228 9963James NGAI [email protected]

chInaBeIjInGhua-ander Certified Public Accountants5th Floor, Tower AKunsha Centre16 XinyuanliChaoyang DistrictBeijing 100027People’s Republic of ChinaT: +86 10 8468 2688F: +86 10 8468 2988E: [email protected]: www.huaander.comGuoqi [email protected] [email protected] [email protected] [email protected] [email protected]

Branch Office in Shanghai:6A, East Hope Plaza1777 Century AvenuePudong New DistrictShanghai 200122People’s Republic of ChinaT: +86 21 5820 8055 / 7012

/ 7022 / 7032F: +86 21 5820 8599E: [email protected] CHANG [email protected]

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shanGhaIshanGhaI jIalIanG cpas lImIted701/702 Yueda Huangpu RiversideMansion, 356 Xinzha RoadHuangpu District, Shanghai 200003People’s Republic of ChinaT: +86 21 6045 2588F: +86 21 6045 2599E: [email protected]: www.jialiangcpa.cnCharles [email protected] [email protected] QUEMin CHENHongyu LIN

colomBIaBoGotÁrussell Bedford colomBIa s.a.Auditores y Asesores en ImpuestosAvenida 19, No. 118-30, Of. 508110111 Bogotá, ColombiaT: +57 1 6293891F: +57 1 6297904E: [email protected]: www.russellbedford.com.coLuis Carlos [email protected] Pinzón Martínez [email protected]é Luis Salgado [email protected]

Branch Offices:Calle 77, No. 57-141, Of. 514Centro Empresarial, Las Américas 1Barranquilla, ColombiaT: +57 5 3603008

Carrera 43a, No. 1a, Sur-29, Of. 505Medellín, ColombiaT: +57 4 3542488

costa rIcasan josérussell Bedford costa rIcaaBBQ consultores, s.a. Plaza Mayor, Segunda Etapa 75 oeste, RohrmoserSan José, Costa RicaPostal Address:Apartado Postal 200-1017San José, Costa RicaT: +506 252 00201 / 252 00212F: +506 229 65055E: [email protected] W: www.russellbedford.cr Fernando Sánchez [email protected]úl [email protected]

croatIaSee Correspondents.

cYpruslImassolp.G. economIdes & co lImItedChartered Certified Accountants30 Gr. Xenopoulou Street3106 Limassol, CyprusPostal Address:P.O. Box 531173300 Limassol, CyprusT: +357 25 559 000 F: +357 25 559 001 E: [email protected]: www.pgeconomides.euPeter G. Economides, [email protected] Florides, FCCA [email protected]


denmarKcopenhaGenanKjÆr-jensen statsautoriserede revisorerÅrhusgade 88, 22100 Copenhagen Ø, Denmark T: +45 42 14 19 00F: +45 33 14 19 01E: [email protected]: www.aj-as.dkMichael Ankjæ[email protected] J. Thomsen [email protected]

domInIcan repuBlIcsanto domInGojoB, BÁeZ, soto & asocIadosAuditores & ConsultoresAv. Lope de Vega No. 13Edificio Progreso Business CenterSuite 503Santo Domingo, Dominican RepublicPostal Address:Apartado de Correos 293Santo Domingo, Dominican RepublicT: +1 809 563 0420 / 6010F: +1 809 565 4123E: [email protected]: www.jbsauditores.com Jeannerette Vergez [email protected] A. Soto [email protected] Carolina Franco [email protected] Figuereo [email protected]

cYprus (contd.)

totalserve manaGement ltd Totalserve House17 Gr. Xenopoulou Street3106 Limassol, CyprusPostal Address:P.O. Box 544253724 Limassol, Cyprus T: +357 25 866 000F: +357 25 866 001E: [email protected]: www.totalserve.euPeter G. Economides, [email protected] Economides, LLB, MSc [email protected]

Office in Tortola (BVI)See Correspondents.

cZech repuBlIcpraGueeuro-trend, s.r.o.Tax Advisors / Asset Appraiserseuro-trend audIt, a.s.Auditors, Accountants & Corporate ConsultantsSenovážné nám. 23 110 00 Prague 1 Czech Republic T: +420 222 244 511 / 512F: +420 224 234 288E: [email protected] W: www.eurotrend.cz Jirí Neková[email protected]áclav [email protected] [email protected]

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ecuadorQuItorussell Bedford ecuador, s.a.Av. República Oe3-30 y UlloaEdificio Pinto HoldingQuito, EcuadorT: +593 2 2923 304 / 2922 885

/ 2434 889 / 3317 794F: +593 2 3317 754E: [email protected]: www.russellbedford.com.ecRamiro [email protected] Coronel [email protected]án Lara [email protected]

GuaYaQuIlrussell Bedford ecuador, s.a.C.C. Plaza Quil, Local No. 6Av. Plaza Dañin y BoloñaGuayaquil, EcuadorT: +593 4 2296531 / 2296533F: +593 4 2282530Ramiro [email protected]

eGYptcaIrosherIf daBBousAssurance & Financial Consultancy3 Mamar Behler St., Down Town11121 Cairo, EgyptT: +202 23951133 / 23934226

/ 23934213F: +202 23922141E: [email protected]: www.sherifdabbous.comSherif Mansour [email protected] [email protected] [email protected]

Office also at:6, Shawarby St., Down Town, Cairo, EgyptT/F +202 23930059 / 23950011

el salvadorsan salvadorcornejo & umaÑa, ltda. de c.v.Urbanización Cumbres de la EscalónAvenida las Cumbres No. 5-LSan Salvador, El SalvadorT: + 503 2264 5604 / 8074E: [email protected] W: www.russellbedford.com.svLuis Alfredo Cornejo Martí[email protected] David Umaña [email protected]


GermanYBerlIndomus aGWirtschaftsprüfungsgesellschaftSteuerberatungsgesellschaftLentzeallee 107 14195 Berlin, GermanyT: +49 30 89 78 1222 / 89 78 10F: +49 30 82 3 2682E: [email protected]: www.domus-ag.netDr. Klaus-Peter [email protected] [email protected] [email protected] [email protected]

Offices also in Dresden, Düsseldorf,Erfurt, Frankfurt/Oder, Hamburg,Hannover, Magdeburg, Potsdam,Prenzlau, Schwerin, Senftenberg.

franKfurtBeeh & happIch GmBhWirtschaftsprüfungsgesellschaftSteuerberatungsgesellschaftRennbahnstraße 72-7460528 Frankfurt, GermanyT: +49 69 976 515-0F: +49 69 976 515-11E: [email protected]: www.beeh-happich.deWolfgang HappichJohann Peter [email protected]

fInlandhelsInKIWaBuco oYAccountantsEnergiakuja 300180 HelsinkiFinlandT: +358 9 6844 9534F: +358 9 6844 9585E: [email protected]: www.wabuco.fiThomas Wahlströ[email protected] Pesonen [email protected]

franceparIstransparence Conseil - Audit - Expertise38, avenue Hoche75008 Paris, FranceT: +33 1 58 36 50 00F: +33 1 58 36 50 05E: [email protected]: www.transparence-groupe.euDidier Langmantil (Corp Fin/Turnaround)[email protected] Postel-Ségaliny (Audit)[email protected] Zuliani (Tax)[email protected] Franc (Public Sector)[email protected]

GeorGIaSee Correspondents.

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GhanaSee Correspondents.

GreeceathensactIon audItInG, s.a.Certified & Registered Auditors16-18 Antinoros Street, 4th Floor11634 Athens, Greece T: +30 210 7217915 / 7235720F: +30 210 7217925E: [email protected]: www.russellbedford.grStavros [email protected] [email protected] [email protected] [email protected]

Guatemala Guatemala cItYrussell Bedford GuatemalaGarcÍa sIerra Y asocIados Contadores Públicos y Auditores13 Calle 3-40, Zona 10Edificio Atlantis, 12° Nivel, Of. 1201Guatemala City, C.A. 01010GuatemalaT: +502 2464 3800F: +502 2366 1568E: [email protected]: www.russellbedford.com.gtOscar Ernesto García [email protected] Janeth García [email protected]

hamBurGdoBerenZ und partnerWirtschaftsprüfer – SteuerberaterFischertwiete 2, Chilehaus A 20095 Hamburg, Germany T: +49 40 46064-0F: +49 40 46064-100E: [email protected]: www.doberenz.deDr. Michael Doberenz (Audit)[email protected] Lorenzen (Audit)[email protected]. Rolf Dröge (Audit)[email protected] Rothenbacher (Tax)[email protected] Solinsky (Tax)[email protected]

munIchhaas Bacher scheuerWirtschaftsprüfungsgesellschaft GmbHThomas-Wimmer-Ring 380539 Munich, GermanyPostal Address:P.O. Box 26015580058 Munich, GermanyT: +49 89 64 20 13-0 F: +49 89 64 20 13-13E: [email protected]: www.hbs-wp.deWolfgang HedelMartin ZehetmairRegine Köppel


sharp & tannan assocIates Management Services87 Nariman Bhavan227 Nariman PointMumbai 400 021, IndiaT: +91 22 2202 2221

/ 2202 8857 / 6153 7500/ 6153 7553

F: + 91 22 2202 3856E: [email protected]: www.sharp-tannan.comRajesh [email protected] RambhiaVishwajit AjgaonkarPramod BhiseHemal ModiSapan Gandhi

Offices also at:Pune 802 Lloyds Chambers opp. Ambedkar Bhavan Dr. Ambedkar RoadPune 411 011, IndiaT: +91 20 2605 0802F: +91 20 2605 0803E: [email protected]

“Geeta Kunj”, 1 Bhaktinagar Societybehind ABS Towers, Old Padra RoadBaroda 390 007, IndiaT: +91 26 5232 7672F: +91 26 5232 7673

neW delhIsharp & tannan Chartered AccountantsDelhi Stock Exchange Building3/1 Asaf Ali RoadNew Delhi 110 002, India T: +91 11 2327 9809

/ 2326 3324 F: +91 11 2326 4419E: [email protected]: www.sharp-tannan.comRajkumar KhullarPavan K. Aggarwal

hondurasSee Correspondents.

honG KonG See China.

hunGarYContact Russell BedfordInternational, London.

IcelandSee Correspondents.

IndIasharp & tannan Group

mumBaIsharp & tannan Chartered Accountants2nd Floor, Ravindra Annexe194 Churchgate ReclamationMumbai 400 020, India T: +91 22 6633 8343

/ 6633 8347 / 2204 7722F: +91 22 6633 8352E: admin.mumbai

@sharpandtannan.comW: www.sharp-tannan.comFarook M. [email protected] T. [email protected] P. [email protected] D. KareAshwin B. ChopraEdwin P. AugustineRaghunath P. AcharyaP.S.K. MenonFirdosh D. Buchia

locatIons


chennaIsharp & tannan Chartered AccountantsParsn Manere, A-Wing3rd Floor, 602 Anna SalaiChennai 600 006, India T: +91 44 2827 4368

/ 2822 9534 / 2822 8386F: +91 44 2826 6858E: [email protected]: www.sharp-tannan.comFarook M. Kobla [email protected] T. [email protected] P. [email protected]. [email protected]. V.R. [email protected]. [email protected]

Offices also at:103 Milford House1 Milford Garden, off M.G. RoadBangalore 560 001, IndiaT: +91 80 25550987F: +91 80 25550989E: [email protected]

Level 1, Wing 2, Block DCyber Gateway, Hitec CityMadhapur, Hyderabad 500 081Andhra Pradesh, IndiaT: +91 40 2311 5752

/ 2311 5758E: [email protected]

Goasharp & tannan Chartered Accountants215 Kamat Towers9, EDC ComplexPatto, PanjimGoa 403 001, India T: +91 83 2325 7240F: +91 83 2664 4842E: [email protected]: www.sharp-tannan.com Jamshed K. [email protected] C. [email protected] T. KunteMilind P. PhadkeEdwin P. Augustine

IndonesIajaKartarussell Bedford IndomItraassocIatesKap sYarIef BasIr dan reKanRegistered Public Accountantsrussell Bedford IndomItraManagement Consultantspratama IndomItra KonsultanRegistered Tax ConsultantsKantor huKum BlaWLaw FirmPP Plaza, 3rd FloorJl. TB. Simatupang 57Jakarta 13760, IndonesiaT: +62 21 841 4447 / 8F: +62 21 8778 0708E: [email protected]: www.russellbedford.co.idW: www.russellbedfordindomitra.comSyarief [email protected] Triono [email protected] Budi [email protected]


Isle of man (BrItIsh Isles)

douGlassmp Group lImItedClinch’s House, Lord StreetDouglas, Isle of Man IM99 1RZT: +44 1624 683229F: +44 1624 612624E: [email protected]: www.smppartners.comSteve McGowan [email protected] Denton [email protected] Eckersley [email protected] Derbyshire [email protected] Hudson [email protected] Peck [email protected] Scott [email protected] Turner [email protected] Morris [email protected]

IrelandduBlIncooneY careYChartered Accountants, Taxation & Business AdvisorsThe CourtyardCarmanhall RoadSandyford, Dublin 18, IrelandT: +353 1 677 9000F: +353 1 677 9805E: [email protected]: www.cooneycarey.ieAnthony R. Carey (Business Advisory)[email protected] Leonard (Audit)[email protected] McCann (Audit)[email protected] Comerford (Tax)[email protected] Higgins (Tax)[email protected]

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41

Israeltel-avIvraveh, ravId & co.Certified Public Accountants32A Habarzel Street, 4th FloorTel-Aviv 69710, Israel T: +972 3 7676 999F: +972 3 7676 990E: [email protected]: www.raveh-ravid.co.ilAbir [email protected] [email protected] Cohen (Tax)[email protected] [email protected] [email protected] [email protected]

ItalYmIlanstudIo cornoAziendalisti e CommercialistiManagement, Accounting & Tax ConsultantsVia Mameli, 1120851 LissoneMilan, ItalyT: +39 039 2456792F: +39 039 483819E: [email protected]: www.studiocorno.itGiacomo CornoFabio [email protected] Corno

Approved transnational audit firm. See pages 22-23.

romestudIo trIButarIoInternaZIonaleChartered Accountantsand Tax AdvisersPalazzo Bernini Via della Mercede, 1100187 Rome, ItalyT: +39 06 69924959F: +39 06 6991012E: [email protected]: www.sitax.itFerdinando De [email protected] Pichiorri (Tax, Audit)[email protected]

studIo InternaZIonaleLawyers and Business AdvisersPalazzo Cerasi Via del Babuino, 5100187 Rome, ItalyT: +39 06 4567 5601F: +39 06 4567 5630E: [email protected]: www.stint.it Nicola A. [email protected] [email protected]

rB audIt ItalIa s.r.l.Registered AuditorsVia Cattaro, 2800198 Rome, ItalyT: +39 06 9314755E: [email protected] W: www.rbiaudit.it Roberto Cadoni [email protected] Roberto Mallardo [email protected] Salvatore Colitta [email protected]


japanSee Correspondents.

jordanAssociated office. Contact RussellBedford International, London.

KaZaKhstan almatYBusIness consultInGIndependent Auditing Company LLCOf. 2, 44A Luganskiy StreetLuganskiy - SatpayevAlmaty 050051Republic of KazakhstanT: +7 727 3998 000

/ 001 / 006 / 118F: +7 727 3998 006E: [email protected]: www.businessconsulting.kzSholpanay [email protected]. Margarita BassabikovaGaukhar TuimebayYermek Kudabaev

Branch offices in Aktobe, Astana and Taraz.

KenYa See Correspondents.

Korea (south) seoulcheon jI accountInG corporatIon 6 Fl., Medica Bldg., 1489-2Seocho-Dong, Seocho-GuSeoul, 137-872, Republic of KoreaT: +82 2 3700 2200F: +82 2 508 3098E: [email protected]: www.cjac.krYonghyun Hwang [email protected] [email protected] [email protected] [email protected]

KuWaItSee Correspondents.

latvIaSee Correspondents.

lIBYaSee Correspondents.

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lIechtensteInSee Correspondents.

lIthuanIaSee Correspondents.

luxemBourGContact Russell BedfordInternational, London.

malaYsIaKuala lumpurrussell Bedford lc & companYChartered Accountants10th Floor, Bangunan Yee Seng15, Jalan Raja Chulan50200 Kuala LumpurMalaysiaT: +60 3 2031 8223F: +60 3 2031 4223E: [email protected]: www.russellbedford.com.myCecil CHIN Kim [email protected] KATO (Japanese svs.)[email protected] Kok [email protected] Wuey [email protected]

maltaSee Correspondents.

maurItIusport louIsKross Border trust servIces lImItedSt Louis Business CentreCnr Desroches & St. Louis StreetsPort Louis, MauritiusT: +230 203 1100F: +230 203 1150E: [email protected]: www.krossborder.comJaye C. [email protected] CHUNG Tick [email protected] Taher [email protected]

russell Bedford maurItIusAccountants and Auditors4th Floor, St Louis Business CentreCnr Desroches and St Louis StreetsPort Louis, MauritiusT: +230 203 6600F: +230 203 6650E: [email protected]: www.russellbedford.muNeeshal [email protected] [email protected]


russell Bedford mérIda(Branch Office)Eduardo Crespo Roldá[email protected] Maás [email protected]

russell Bedford san luIs potosÍ(Branch Office)Octavio Arenas [email protected]

russell Bedford celaYa(Branch Office)Gonzalo Hernández Herná[email protected]

russell Bedford aGuascalIentes(Branch Office)Roberto Torres Castañ[email protected] Martí[email protected]

russell Bedfordla paZ – los caBos(Branch Office)Cipriano Alberto Ceseña [email protected]

russell BedfordQuerétaro(Branch Office)Héctor Malo [email protected]

mexIcomexIco cItYrussell Bedford méxIcoCertified Public Accountants,Consultants & LawyersEjército Nacional No. 4185th Floor Col. Polanco 11570 Mexico CityMexicoT: +52 55 5262 4800F: +52 55 5531 3640E: [email protected]: www.russellbedford.mxJorge Jiménez [email protected] Jiménez [email protected] [email protected] A. [email protected] Alcántara [email protected] Manrique [email protected]é Rodríguez [email protected]ón de la [email protected] Fernando Velá[email protected] Héctor Negró[email protected] [email protected]

locatIons


monterreYrussell BedfordmonterreYCertified Public Accountants,Consultants & LawyersPrivada Rhin Sur No. 650 Col. Centro64000 Monterrey, Nuevo LeónMexicoT: +52 81 8345 7000F: +52 81 8345 7200E: [email protected]: www.russellbedford.mxEloy [email protected] [email protected] [email protected]

russell Bedford saltIllo(Branch Office)Andrés Leal Marroquí[email protected]

tIjuanarussell Bedford tIjuanaCertified Public Accountants,Consultants & LawyersGermán Gedovius 10411-201Condominio del Parque, Zona Río22010 Tijuana, Baja CaliforniaMexicoPostal Address: P.O. Box 8876Chula Vista, CA 91912, USAT: +52 664 684 0585 / 0590 F: +52 664 684 2087E: [email protected]: www.russellbedford.mxRoberto [email protected] Astiazará[email protected]éctor Santillá[email protected]

Guadalajararussell BedfordGuadalajara Certified Public Accountants,Consultants & LawyersAv. Pablo Neruda No. 2733Col. Providencia44630 Guadalajara, JaliscoMexicoT: +52 33 3642 2003F: +52 33 3642 5246E: [email protected]: www.russellbedford.mxJ. Ernesto López [email protected]és Verduzco [email protected]íram Briseño [email protected] Peña [email protected] Razo [email protected] Antonio Mange [email protected] Jaime Humberto Salcedo Sá[email protected] de la Torre [email protected]


pueBlarussell Bedford pueBlaCertified Public Accountants,Consultants & LawyersTeziutlán Sur No. 38Esq. 3 Poniente, Col. La Paz72160 Puebla, PueblaMexicoT: +52 222 245 5730F: +52 222 245 5730 Ext. 102E: [email protected]: www.russellbedford.mxEmilio Antonio Román Villatoro [email protected] Águila Baeza [email protected] Macuil Rodrí[email protected] Ahuactzin Ortega [email protected]

moroccoSee Correspondents.

nepalSee Correspondents.

mexIco (contd.)

culIacÁnrussell Bedford culIacÁnCertified Public Accountants,Consultants & LawyersObregón y Rosales 623-117 Edif. Clouthier80000 Culiacán, SinaloaMexicoT/F:+52 667 715 2831

/ 667 716 0832E: [email protected]: www.russellbedford.mxFrancisco Javier Gaxiola [email protected] Eduardo Torres Gutié[email protected]

mexIcalIrussell Bedford mexIcalICertified Public Accountants,Consultants & LawyersPanamá No. 79-ACol. Cuauhtémoc Sur21200 MexicaliBaja CaliforniaMexicoT: +52 686 568 1450

/ 653 534 6950E: [email protected]: www.russellbedford.mxJoel Torres Gutiérrez [email protected] Siono [email protected]

russell Bedford s.l. rÍo colorado(Branch Office)Ángel Harvey García [email protected] Márquez [email protected]

locatIons


norWaYSee Correspondents.

omanAssociated office. Contact RussellBedford International, London.

paKIstanlahorerahman sarfaraZ rahImIQBal rafIQChartered AccountantsPrincipal Office:54-P, Gulberg-II Lahore 54660, PakistanT: +92 42 3587 5965 / 5968F: +92 42 3575 8621E: [email protected]: [email protected] Rahman MirRashid Rahman MirMuhammad Ayub Arif

Branch Office:3, Shariff ColonyIftikhar Ahmad Malik RoadCanal Park, Gulberg-IILahore, PakistanT: +92 42 3575 3546

/ 6440 / 7022F: +92 42 3575 7335E: [email protected] Rahman MalikZubair Irfan Malik

netherlandsthe haGueKaBaccountants & belastingadviseursCharlotte van Pallandtlaan 242272 TR Voorburg, P.O. Box 11702260 BD LeidschendamNetherlandsT: +31 70 3209355F: +31 70 3202807E: [email protected]: www.kabaccountants.nlMichaël R. Peffer (Tax)[email protected] H.C. Toet (SME)[email protected] Hoogeveen (Audit)[email protected] A.M. ter Heijden (SME)[email protected]

rotterdamKaBaccountants & belastingadviseursGentseweg 102803 PC GoudaNetherlandsT: +31 182 51 28 33F: +31 182 52 57 56E: [email protected] M.A.J. Kleefstra (Tax)[email protected]

Office in Barendrecht.

nIGerIaContact Russell BedfordInternational, London.


perulImarussell Bedford perÚAudit · Consulting · TaxLegal · EHS Services138 José Pardo Avenue Suite 1103Lima 18, PeruT: +51 1 447 7398 / 1925F: +51 1 241 2092E: [email protected]: www.russellbedford.com.peMaritza [email protected]ío [email protected] [email protected]

phIlIppInesmaKatI cItYmercado, calderon,jaravata & coCertified Public AccountantsSuite 2109Cityland Condominium 10, Tower 16815 Ayala Avenue North1226 Makati City, PhilippinesT: +632 894 57 83 / 893 82 91

/ 893 15 09F: + 632 894 47 93E: [email protected]: www.mcjcpas.phMarcelino A. Mercado (Audit)Napoleon A. Calderon

paKIstan (contd.)

KarachIrahman sarfaraZ rahIm IQBal rafIQChartered Accountants 180, A Block, S.M.C.H.S.Karachi 74400, PakistanT: +92 21 3454 9345 / 9349F: +92 21 3454 8210E: [email protected] Iqbal SumarMuhammad Rafiq DosaniAbdul Rahim Salim BhaiMuhammad Waseem

raWalpIndIrahman sarfaraZ rahIm IQBal rafIQChartered Accountants 48, Street 19, Clifton TownshipAdyala RoadRawalpindi, PakistanT: +92 51 5572 667M: +92 33 3563 1449E: [email protected] ul Hasan

palestInIan terrItorIesAssociated office. Contact RussellBedford International, London.

paraGuaYSee Correspondents.

locatIons


polandWarsaWrussell Bedford dZo sp. K.Tax, Accounting & CorporateFinance Servicesrussell Bedford dZo sp. Z o.o.Financial Auditors russell Bedford dmoWsKIand partnersBlue Point, 1st Floor, Office No. 105Al. Stanow Zjednoczonych 61A04-028 Warsaw, PolandT: +48 22 516 26 80F: +48 22 516 26 82M: +48 504 020 405E: [email protected]: www.russellbedford.plAndrzej [email protected] Grazyna [email protected] [email protected]

Offices in Katowice, Poznan and Gdynia.

portuGallIsBonj. monteIro & assocIadosSociedade de Revisores Oficiais de Contas, Lda. Rua Augusto Macedo, 10 CEscritório 21600-794 LisbonPortugalT: +351 21 712 07 34F: +351 21 712 07 41E: [email protected]: www.jmsroc.pt José Carlos [email protected]

puerto rIcosan juanfpv & GalÍndeZ cpas, psc Certified Public Accountants Urb. Pérez Morris19 Ponce StreetSan Juan, Puerto Rico 00917Postal Address: P.O. Box 364152 San Juan, Puerto Rico 00936-4152T: +1 787 764 5049

/ 787 725 4545F: +1 787 764 0528E: [email protected]: www.fpvgalindez.comJulio A. Galíndez [email protected] A. Claudio [email protected] Pé[email protected]

QatarContact Russell BedfordInternational, London.


saudI araBIarIYadh alhoshanCertified Public Accountants & Consultants4th Floor, Olaya Building Olaya Main Street, OlayaRiyadh, Saudi ArabiaPostal Address:P. O. Box 52654 Riyadh, 11573, Saudi ArabiaT: +966 1 4649166F: +966 1 4632083 E: [email protected]: www.alhoshan.com

Omar M. AlHoshan [email protected]. Ahmed [email protected] [email protected]

romanIaBucharest 3B expert audIt srlAuditors · Accountants · Consultants114 Aurel Vlaicu StreetBucharest 020098RomaniaT: +40 21 211 74 59F: +40 21 211 74 69E: [email protected]: www.auditor.roOctav BadiuAdriana BadiuDan-Andrei Badiu [email protected]

russIan federatIonmoscoWmIKhaIlov & partnersConsulting Groupm & p consultInGmIKhaIlov & co. audItm & p attorneYs & leGaladvIsors2, Begovaya StreetMoscow 125284RussiaT: +7 495 945 4463 / 4464F: +7 495 945 2706E: [email protected]: [email protected]: www.mnp.ruIgor [email protected] [email protected] [email protected]

Offices in St. Petersburg, Orenburgand Rostov-on-Don.

KalInInGradSee Correspondents.

locatIons


south afrIcajohannesBurGWatermarK audItors IncorporatedUnit 2, Fourways Manor Office Park1 Macbeth Avenue, Cnr. Roos StreetFourways 2055South Africa

Postal Address:PO Box 2295, Lonehill 2062South AfricaT: +27 11 705 0000F: +27 11 705 0048E: [email protected]: www.watermarkgroup.co.zaTony [email protected] Reed [email protected] Riemer [email protected] Silversten [email protected] [email protected]

sInGaporesteven tan russell Bedford pacPublic Accounting Corporationsamas manaGement consultants pte ltdsteven tan manaGementconsultants pte ltd25 International Business ParkGerman Centre #04-22/26Singapore 609916T: +65 6222 7088 / 7777F: +65 6222 0022E: [email protected]: www.strb.com.sgSteven [email protected] [email protected] [email protected] [email protected] Geok [email protected] [email protected]


valencIarussell Bedford espaÑaAuditores y Consultores S.L.C/ Transits 2, 1º B46002 Valencia, SpainT: +34 963 106 046F: +34 963 106 298E: [email protected]: www.russellbedford.esGabriel Martínez Garcí[email protected] Salvador Garcí[email protected]

Tax and Legal ServicesC/ Transits 2, 1º B46002 Valencia, SpainT: +34 96 350 9353F: +34 96 353 5269E: [email protected]é Manuel Ojeda LópezSergio López FornasJosé Luis de TomásIsabel BonillaFernando María Zárraga

spaInrussell Bedford espaÑaa national network of independentfirms with offices in key locationsthroughout spain.

BarcelonaGnl audItores s.l.Auditores – Censores Jurados de CuentasRegistered AuditorsasepYme Bcn s.a.p.EconomistasAccountancy, Tax and Payroll AssistanceC/ Josep Irla i Bosch 1-3, Bajo08034 Barcelona, SpainT: +34 93 205 33 01F: +34 93 252 45 88E: [email protected]: [email protected]: www.gnlauditores.comW: www.asepyme.esRicardo García-Nieto [email protected] Luis Larrumbe [email protected]

locatIons


madrIdrussell Bedford espaÑaAuditores y Consultores S.L.C/ Ayala 27, 6º Dcha.28001 Madrid, SpainT: +34 91 142 5371F: +34 91 142 5372E: [email protected]

Tax and Legal ServicesC/ General Oraá 19, 1° Dcha.28006 Madrid, SpainT: +34 91 142 5370F: +34 91 142 5372E: [email protected] Martínez Garcí[email protected]

BenIto asesores YaBoGados, s.l.Legal Servicesstella IurIs, s.l.Accounting and Tax ServicesC/ Ayala 27, 6º Dcha.28001 Madrid, SpainT: +34 91 574 22 76F: +34 91 574 23 29E: [email protected]: www.benitoasesores.comRaúl Herrera Garcí[email protected]

sevIlleSee Correspondents.

ZaraGoZanavarro Y llIma, s.l.p.Economistas, Auditoresy Asesores FiscalesPso. Sagasta 45, 3º Izq.50007 Zaragoza, SpainT: +34 976 250 015F: +34 976 254 012E: [email protected]: www.navarroyllima.comEsperanza LlimaEsther Navarro

navarro llIma aBoGados, s.l.Asesores Legales y TributariosJoaquín Costa 7, 2º Dcha.50001 Zaragoza, SpainT: +34 976 201 698F: +34 976 203 268E: jnavarro@

navarrollimaabogados.comW: www.navarrollimaabogados.comJaime J. Navarro

srI lanKaSee Correspondents.


sWItZerlandGenevaaudIconsult sa audIconsult, russell Bedford (arB) saSociété fiduciaire et de révision /Public accountants and consultants15, rue du CendrierP.O. Box 1106 1211 Geneva 1, SwitzerlandT: +41 22 732 12 20F: +41 22 738 27 22E: [email protected]: www.audiconsult.ch Joseph E. Riedweg [email protected] [email protected] [email protected] [email protected]

taIWantaIpeIjIanG shenG & co., cpasCertified Public Accountants13F, No. 108, Section 5Nan King East RoadTaipei, TaiwanT: +886 2 2762 2258F: +886 2 2762 2267E: [email protected]: [email protected]: www.russellbedford.com.twSeng-Ping LIN

sWedenlr revIsIon & redovIsnInGa national network of independentfirms with offices in some 50locations throughout sweden.

For locations seewww.lr-revision.se/kontor.pab

Primary contacts:

stocKholmlr revIsIon & redovIsnInGsverIGe aBHolländargatan 22SE-113 59 Stockholm, SwedenT: +46 8 545 882 39F: +46 8 30 40 55M: +46 705 95 92 90

/ 727 00 20 30W: www.lr-revision.seMartin [email protected] Ekströ[email protected]

sollentunalr revIsIon & redovIsnInGsollentuna aBTingsvägen 17 SE-191 61 Sollentuna, SwedenT: +46 8 96 01 95F: +46 8 96 01 99Mats Ö[email protected]

locatIons


taIchunGjIanG shenG & co., cpasCertified Public Accountants12-2F, No. 89, Po-Kuan Rd.N. District, Taichung City, TaiwanT: +886 4 2328 7539F: +886 4 2328 0360E: [email protected]: www.russellbedford.com.twCheng-Hsiang HU

KaohsIunGjIanG shenG & co., cpasCertified Public Accountants15-2F, No.211, Chung-Cheng 4th Rd.Chieng-Chin DistrictKaohsiung City, TaiwanT: +886 7 241 1622F: +886 7 241 1379E: [email protected]: www.russellbedford.com.twYi-Liang WU

GanGshanjIanG shenG & co., cpasCertified Public AccountantsNo. 51, Lane 22, Park North Rd.Gangshan DistrictKaohsiung City, TaiwanT: +886 7 622 2809F: +886 7 622 2810E: [email protected]: www.russellbedford.com.twJung-Chi LIU

thaIlandSee Correspondents.

trInIdad & toBaGoSee Correspondents.

tunIsIaSee Correspondents.

turKeYanKaradmf sYstem InternatIonalIndependent Auditing, Consulting& Certified Public Accounting Co.Eski ehir Yolu 9 Km. Tepe Prime B Blok No. 10006800 Ankara, TurkeyT: +90 312 428 67 50F: +90 312 285 77 87E: [email protected]: www.dmf.com.trW: www.dmfsystem.euAslan KAYA, MSA, CPA [email protected]

IstanBuldmf sYstem InternatIonalIndependent Auditing, Consulting& Certified Public Accounting Co.Barbaros Bulvari 47/934353 Be iktaIstanbul, TurkeyT: +90 212 258 64 04F: +90 212 258 64 14E: [email protected] KAYA, MSA, [email protected]Ömer YOLOGLU, [email protected]


uGandaSee Correspondents.

uKraIneSee Correspondents.

unIted araB emIratesduBaIrussell Bedford (duBaI) lImIted Level 03, Gate Village 10P.O. Box 506789Dubai International Financial CentreDubai, United Arab EmiratesT: +971 4 401 9670F: +971 4 401 9666E: [email protected]: www.rb-dubai.comGeoff Goodyear [email protected] [email protected] Banks [email protected]

turKeY (contd.)

IZmIrdmf sYstem InternatIonalIndependent Auditing, Consulting& Certified Public Accounting Co.295-2 Sokak No.1 Ege Sun PlazaA Block No. 65635010 BayrakliIzmir, TurkeyT: +90 232 435 63 33F: +90 232 435 97 77E: [email protected] KARAAGIN, [email protected]

KonYadmf sYstem InternatIonalIndependent Auditing, Consulting& Certified Public Accounting Co.Beyazit Mahallesi Sultancem CaddesiA Plaza 33/203, 42040 SelçukluKonya, TurkeyT: +90 332 322 42 50F: +90 332 322 42 70E: [email protected] KAYA, MSA, [email protected]Şevki ÜNAL, PA [email protected]

mersIndmf sYstem InternatIonalIndependent Auditing, Consulting& Certified Public Accounting Co.Kuvai Milliye Caddesi Mertim Ticaret MerkeziGökdelen Binasi, Kat 17 33070 Mersin, TurkeyT: +90 324 336 08 30F: +90 324 336 08 40E: [email protected] TÜMAY, [email protected]

locatIons


unIted states of amerIcaatlantaWIllIams Benator & lIBBY, llpCertified Public Accountants and Consultants1040 Crown Pointe ParkwaySuite 400 Atlanta, Georgia 30338United States of AmericaT: +1 770 512 05 00F: +1 770 512 02 00E: [email protected]: www.wblcpa.comBruce V. Benator [email protected] G. Horn (Tax)[email protected] A. Yeager [email protected] E. Speir [email protected] J. Hedrick (Tax)[email protected]

unIted KInGdomlondonluBBocK fIne Chartered AccountantsRussell Bedford HouseCity Forum, 250 City RoadLondon EC1V 2QQUnited KingdomT: +44 20 7490 7766F: +44 20 7490 5102E: [email protected]: www.lubbockfine.co.uk Geoffrey Goodyear (Int. Tax) [email protected] Gitter [email protected] Shah [email protected] [email protected] [email protected] Majithia [email protected] Rich [email protected] Turner [email protected] Blackburn [email protected] Facey [email protected] Banks [email protected] [email protected] [email protected]

Consultants:Anthony SoberDavid Levy


unIted states of amerIca (contd.)

austInpmB helIn donovan, llpConsultants & Certified Public Accountants5918 West Courtyard Drive Suite 500Austin, TX 78730United States of AmericaT: +1 512 258 9670F: +1 512 258 5895E: [email protected]: www.pmbhd.comTom Donovan (Audit)[email protected] Trubee (Tax)[email protected] Wilkinson (Audit)[email protected] McPhee (Audit)[email protected] Wenmohs (Tax)[email protected] Bauer (Audit)[email protected] Strain (Audit)[email protected] [email protected]

BostonruccI, Bardaro & falZone, pc Certified Public Accountants and Business Advisors 919 Eastern AvenueMalden, Massachusetts 02148United States of AmericaT: +1 781 321 6065F: +1 781 321 7747E: [email protected]: www.rbfpc.comWilliam (Bill) F. Rucci, [email protected] [email protected] P. Falzone, Jr [email protected] [email protected]

Offices in Atkinson, New Hampshireand Waltham, Massachusetts.

locatIons


dallaspmB helIn donovan, llpConsultants & Certified Public Accountants5550 Lyndon B. Johnson FreewaySuite 750, Dallas, TX 75240United States of AmericaT: +1 972 788 5315F: +1 972 701 9401E: [email protected]: www.pmbhd.comJeff Jamieson (Audit)[email protected] Kearby (Tax)[email protected] Singer (Audit)[email protected] Hodges (Tax)[email protected] Hennington (Tax)[email protected] Still (Audit)[email protected]

chIcaGoBIK & co, llpCertified Public Accountants625 N. North CourtSuite 200Palatine, IL 60067United States of AmericaT: +1 847 358 1170F: +1 847 358 2526E: [email protected]: www.bikcpa.comJonas [email protected] (Al) J. [email protected] W. [email protected] J. [email protected] [email protected] [email protected] [email protected] J. [email protected] W. [email protected] A. [email protected]

Office in Vernon Hills, IL.


locatIons

los anGelesrose, snYder & jacoBs llpAccountants & Advisors15821 Ventura Boulevard, Suite 490Encino, California 91436United States of AmericaT: +1 818 461 0600F: +1 818 461 0610E: [email protected]: www.rsjcpa.comTony A. [email protected] D. [email protected] L. (Jake) [email protected] [email protected] J. [email protected] [email protected] M. [email protected] I. [email protected] [email protected] [email protected]

mIamISee Correspondents.

unIted states of amerIca (contd.)

houstonpmB helIn donovan, llpConsultants & Certified Public Accountants3 Greenway Plaza, Suite 1575Houston, TX 77046United States of AmericaT: +1 832 301 3000F: +1 832 301 3001E: [email protected]: www.pmbhd.comMickey O’Neal (Audit)[email protected] Forrest (Audit)[email protected] Helin (Tax)[email protected] McEvoy (Tax)[email protected] Thayer (Tax)[email protected]


san francIscopmB helIn donovan, llpConsultants & Certified Public Accountants505 Sansome StreetSuite 850San Francisco, CA 94111United States of AmericaT: +1 415 399 1330F: +1 415 399 9212E: [email protected]: www.pmbhd.comMichael C. Berg (Audit)[email protected] McNabola (Tax)[email protected] M. Peck (Tax)[email protected]. Sam Berde (Audit)[email protected] Cardwell (Audit)[email protected] McPhee (Audit)[email protected]

WashInGton d.c.rBsm llpCertified Public Accountants1360 Beverly RoadSuite 103 McLean, VA 22101-3621United States of AmericaT: +1 703 448 9200F: +1 703 448 3515E: [email protected]: www.rbsmllp.comPeter Stefanou, [email protected]

neW YorKrBsm llpCertified Public Accountants805 3rd Avenue Suite 902New York, NY 10022 United States of AmericaT: +1 212 868 3669F: +1 212 868 3498E: [email protected]: www.rbsmllp.comPeter Stefanou, [email protected] Siu, [email protected] Sharma, [email protected]


locatIons

veneZuelacaracashurtado esteBan Y asocIados s/crussell Bedford veneZuela Contadores Públicos Centro Profesional del Este, Piso 5,Of. 51Av. Villaflor con Av. CasanovaCaracas 1050, VenezuelaT: +58 212 815 06 04F: +58 212 762 07 53E: [email protected] www.russellbedford.com.ve Alfredo [email protected] [email protected] Ángel [email protected]

uruGuaYmontevIdeostavros moYal Y asocIados s.r.l. Auditores y Consultores de EmpresasPlaza Independencia 822, Of. 101Montevideo 11100Uruguay T: +598 2908 5813

/ 2902 0904 / 2900 1018F: +598 2900 1018E: [email protected]: www.moyal.com.uyPablo [email protected] [email protected]

uZBeKIstantashKentmarIKon audIt llcAuditors and Tax Advisors139 Buyuk Ipak Yuli StreetTashkent City, 100000Republic of UzbekistanT: +9 371 268 49 60 / 268 20 25F: +9 371 267 62 07E: [email protected]: [email protected]: www.marikon.uzW: www.auditor.uzNatalia KondratovaMarina KondratovaNikolai Kondratov


vIetnamhanoIKtc assurance & BusIness advIsors140 Lang StreetDong Da DistrictHanoi, VietnamT: +84 4 3562 5633F: +84 4 3562 5634E: [email protected]: www.ktcvietnam.comW: www.russellbedford.vnHung Duy [email protected] Thuy [email protected] Khanh [email protected]

ho chI mInh cItYKtc assurance & BusIness advIsorsLevel 4, 162B Dien Bien PhuWard 6, District 3Ho Chi Minh City, VietnamT: +84 8 6290 9980 F: +84 8 6290 9981E: [email protected]: www.ktcvietnam.comW: www.russellbedford.vnVan Anh [email protected]

YemenSee Correspondents.

ZImBaBWeSee Correspondents.

valencIamunGarrIeta Y asocIadosrussell Bedford veneZuela Contadores Públicos Av. Bolívar NorteC.C.P. Camoruco, Piso 5 Of. 5-3Valencia – Edo. CaraboboVenezuelaT: +58 241 8245912 / 8255786

/ 8240365E: [email protected]: www.mungarrieta.comAdolfo MungarrietaAugusto [email protected] Conde [email protected]

maracaYmunGarrIeta Y asocIadosrussell Bedford veneZuela Contadores Públicos Calle Coromoto, Edif. Torre CapitolioPiso 11, Apto. PH1 Urb. CalicantoMaracay – Edo. AraguaVenezuelaT: +58 243 2474158 E: [email protected] [email protected]

64

correspondents

correspondents

In order to extend the coverageof the Russell BedfordInternational network, thefollowing firms have beenappointed as Correspondents.

alBanIa

alB BB audItInG shpK

Rr BLV Gjergj FishtaNd 16, H 9, Ap. 20Njesia bashkiake Nr. 10Kodi Postar 1001Tirana, Albania

T: +355 69 401 1024F: +355 04 242 7019E: [email protected]: www.albbbauditing.com

Lavdlmir Fusha

Mateo [email protected]

alGerIa

caBInet d’audIt aZZouZExpertise Comptable, Audit & Conseils

80 Rue Didouche MouradAlger - Centre, Algeria

T: +213 770 57 21 63E: [email protected]: www.cabinet-azzouz.com

Salim [email protected]

Branch office: 04 Tripoli Str., Oran, Algeria

australIa (BrIsBane)

Wessels & co ptY ltdChartered Accountants and Registered Auditors

australIan fInancIalreportInG servIces ptY ltd

P.O. Box 546Clayfield, QLD 4011Brisbane, Australia

T/F: +61 7 3262 8740E: wayne.wessels@

wessels.com.auW: www.wessels.com.auW: www.ausfrs.com.au

Wayne [email protected]

Marjorie [email protected]

aZerBaIjan

Best audIt llc

World Business Centre Suleyman Rehimov district309, 16th floorAZ1014 Baku, Azerbaijan

T: +994 (12) 597 48 72F: +994 (12) 597 48 73M: +994 (50) 308 00 99E: [email protected]: www.bestaudit.az

Anar [email protected]

Asif [email protected]

BanGladesh

ahmad & aKhtarChartered Accountants

BCIC Bhaban (3rd Floor)30-31 Dilkusha C/ADhaka-1000, Bangladesh

T: +880 2 9561289F: +880 2 9564366E: [email protected]: [email protected]

Jamal Uddin Ahmad

Mohammed Akhtar Kamal

Kanchi Lal Das

Md. Shaifur Rahman Muzundar

S.M. Rafiqul Islam

Mohammad Shaheed

Mohammad Naser

Branch offices in Dhaka,Chittagong and Khulna.

BosnIa and herZeGovIna

merfIAuditing Company

Porodice Ribar 3771000 Sarajevo Bosnia and Herzegovina

T: +387 33 521 195 / +387 61 172 276

F: +387 33 521 195E: [email protected]: www.merfi.ba

Azra Krajš[email protected]

Kasim Durmišević

BrItIsh vIrGIn Islands

totalserve trustcompanY ltd

19 Waterfront DriveP.O. Box 3540, Road TownTortola, VG 1110British Virgin Islands

T: +1 284 494 6900F: +1 284 494 6990E: [email protected]: www.totalserve.eu

Peter G. Economides, [email protected]

Deneshar Meade, [email protected]

croatIa

mervIs d.o.o. Audit & Accounting Services

Miroslava Krleze 3AHR - 51 000 RijekaCroatia

T: +385 51 312 356E: [email protected]: www.mervis-revizija.hr

Ljubica Juranović-Skočić

GeorGIa

aKhvledIanI audItconsultInG /aKhvledIanI BusInessconsultInGAuditors and Consultants

Apt. 55, 9 Antonovskaya StreetTbilisi 0186, Georgia

T: +995 322 711 999 / 712 999

F: +995 322 922 900E: [email protected]: www.akhvlediani.ge

Zviad [email protected]

Marika [email protected]

Nick [email protected]

65

Ghana

KWame asante & assocIatesChartered Accountants andManagement Consultants

House Number C638/3 C5th Crescent, Asylum Down P. O. Box 58, Trade Fair CentreAccra, Ghana

T: +233 302 227776/ 231460 / 231461

F: +233 302 231444E: [email protected]

Richard Kwame Asante

Rita Sraha

honduras

IrÍas & asocIados s. de r.l.Auditores y Consultores

Colonia Humuya, Sendero Ámbito2da calle #2129Tegucigalpa, Honduras

T: +504 2239 2663F: +504 2239 3141E: administracion@

iriasyasociados.comW: www.iriasyasociados.com

Carlos Fernando Zúniga Irí[email protected]

María Irías de Zú[email protected]

Raul Edgardo [email protected]

Iceland

endursKodun oG rÁdGjÖf ehfAuditing & Consulting

Garðatorgi 7, P.O. Box 374Garðabær, Iceland

T: +354 544 8989F: +354 544 8988E: [email protected]: www.cpa.is

Eymundur Sveinn Einarsson

japan

toKYo chuo audItcorporatIon

Wind Kyobashi Bldg., 4F3-9-9 Kyobashi, Chuo-kuTokyo 104-0031, Japan

T: +81 3 5524 1900F: +81 3 5524 1901E: [email protected]: www.tokyo-chuo.or.jp/English/

Yoshiharu [email protected]

Nobumoto [email protected]

KenYa

aac KenYa Certified Public Accountants

Sea View Plaza, 4th FloorMama Ngina Drive Mombasa, Kenya

Postal Address: P.O. Box 83313 - 80100 GPOMombasa, Kenya

T: +254 20 8095563/ 2630265+254 722 205993 / 479500

E: [email protected] E: [email protected]

Abdulwahid Aboo [email protected]

Zulfiquarali S. Aboo

Saima A. Bagha

aac KenYaCertified Public Accountants

Wall Flower Estate, No. 2B behind Surgilinks off Mombasa RoadNairobi, Kenya

Postal Address: P.O. Box 2282 –00200 GPO City Square

T: +254 73 9266430 E: [email protected]: [email protected]

Musarrat Hasham

Offices in Malindi and Lamu.

KuWaIt

Bader al aBduljader & partnersChartered Accountants & Business Advisers

Panasonic Tower, 18th FloorFahad Al Salem StreetSafat, Kuwait

Postal Address:P.O. Box 25208Safat 13113, Kuwait

T: +965 2224 8717F: +965 2241 4541E: balabduljader@

cccaccountants.com

Bader Al [email protected]

latvIa

ecB sIaAccountancy Services

Antonijas iela 4 Riga LV-1010, Latvia

T: +371 67336130 / 76 / 77F: +371 67336171E: [email protected] W: www.ecb.lv

Kristine [email protected]

Galina [email protected]

lIBYa

consultancY house

Consultancy House Tripoli Tower57-58-59, 1st FloorTripoli, Libya

T: +218 21 335 1246 / 1247M: +218 91 381 2004F: +218 21 335 1247E: [email protected]: www.consultancy-house.com

Abdalla [email protected]

66

correspondents

correspondents (contd.)

lIechtensteIn

aac revIsIon undtreuhand aGAudit, Accounting, Consulting

Landstrasse 1239495 Triesen, Liechtenstein

T: +423 399 03 03F: +423 399 03 93E: [email protected]: www.aac.li

Horst [email protected]

Moritz [email protected]

Manuela [email protected]

lIthuanIa

uaB GauderaCertified Auditors

Gaiziunu str. 3LT-50128, KaunasLithuania

T/F: +370 37 313085E: [email protected]: www.gaudera.lt

Edita [email protected]

Teresa Jankovskaja

malta

sG malta lImIted

23, South HouseHompesch Road, Fgura 2010Malta

T: +356 21660962M: +356 99824240F: +356 21663857E: [email protected]: www.sgmalta.eu

Sandro Grech (Audit/Accounting)[email protected]

d-consulta lImIted

No. 8, 2nd FloorNorthfields ApartmentsIndependence AvenueMosta MST9928, Malta

T: +356 2747 4414/ 7944 4990

F: +356 2540 1308W: www.dconsulta.eu

Michael Debono (Int. Business)[email protected]

morocco

audIt conceptExpert Comptable – Commissaire aux Comptes

13-15, Avenue Houmane El Fetouaki, Casablanca, Morocco

T: +212 522 20 40 30/ 20 00 32

F: +212 522 20 30 32/ 20 40 30

E: [email protected]

Rachid [email protected]

nepal

B & B assocIatesChartered Accountants

201/46 Ramshahpath, ThapathaliKathmandu-11, Nepal

Postal Address:P.O. Box 12149Kathmandu, Nepal

T: +977 1 4263208F: +977 1 4269349E: [email protected]: www.bnb.com.np

BM [email protected]

Bibek [email protected]

norWaY

nItter as

P.O. Box 19 – Fekjan 7bN-1378 Nesbru, Norway

T: +47 66 98 02 00F: +47 66 98 02 01E: [email protected]: www.nitter.as

Halfdan Nitter

paraGuaY

caYBa s.a.Consultora Empresarial

Av. Kubitschek No. 810 and No. 856Asunción, Paraguay

T: +595 21 232 140 / 141F: +595 21 227 392E: [email protected]: www.cayba.com.py

Cayo Manuel Báez [email protected]

Gladys López [email protected]

Arnaldo Adrián Núñez Guillén

russIa (KalInInGrad)

appraIsal consultatIonsaudIt, llc

16 Sovetskij pros.Kaliningrad, 236022Russia

T: +7 4012 991 500F: +7 4012 992 309E: [email protected]: www.okaudit.ru

Vladislav Grinko

Mikhail [email protected]

spaIn (sevIlle)

Bermudo & QuIjadaY asocIados, s.c.p.Abogados - Economistas

Óscar Carvallo 14 Acc.41018 Seville, Spain

T: +34 95 4225 100F: +34 95 4224 823E: [email protected]: www.bufetebq.com

María Dolores Baz [email protected]

Miguel Ángel Bermudo Valero

Araceli Quijada Millán

José María Ortega Segura

67

srI lanKa

jaYasInGhe & co.Chartered Accountants

No. 94/12 Kirulapone AvenueColombo 05, Sri Lanka

T/F: +94 11 2512069E: [email protected]: [email protected]: www.aajco.lk

Asoka [email protected]

Athula [email protected]

Saman [email protected]

Devinda [email protected]

Gerald [email protected]

thaIland

a.m.t. & assocIatesAccounting, Management & Tax Services

491/27 Silom Plaza, Silom RoadBangruk, Bangkok 10500Thailand

T: +66 2 234 1676/ 234 1678 / 237 2132

F: +66 2 237 2133E: [email protected]

Kesree Narongdej

Natsarak Sarochanunjeen

Sumit Khopaiboon

trInIdad and toBaGo

d. montGomerY & co.Chartered Accountants

118 Abercromby StreetPort of Spain, Trinidad, W.I.

T: +868 623 4573 / 6610 / 0141

T: +868 771 8357F: +868 627 0870E: [email protected]: www.dmontco.com

David G. Montgomery

Ruthven J. Thompson

tunIsIa

orGa audIt tunIs

22, rue des Jasmins2080 Nouvelle ArianaTunis, Tunisia

T: +216 71 700 512 / 515F: +216 71 700 519E: [email protected]: www.orga-audit.com.tn

Mohamed Salah BEN AFIA

Monoom BEN AHMED

orGa audIt sousse

12, rue Belkhir, Khezama EstSousse, Tunisia

T: +216 73 274 054F: +216 73 848 811

Tarek BEN HAJ ALI

Wadii BAAZIZ

uGanda

sejjaaKa, KaaWaase & co.Certified Public Accountants

31 Bukoto Street, KololoP.O. Box 7657Kampala, Uganda

T: +256 312 265001/ 312 264263 / 414 540648 / 414 540678

F: + 256 414 540668E: [email protected]: [email protected]: www.cpa.ug

Dr. Samuel Kisakye [email protected]

Twaha Kigongo [email protected]

uKraIne

deGressIon Group llcAuditors and Tax Advisors

10 Berezneva Str.02160 Kiev, Ukraine

T: +380 44 537 43 65 / 72F: +380 44 537 43 67E: [email protected]: www.deggroup-audit.com

Marina [email protected]

unIted states (mIamI)

alonso & GarcÍa, p.a.Certified Public Accountantsand Business Advisors

5805 Blue Lagoon Dr, Suite 200Miami, FL 33126United States of America

T: +1 305 448 3898F: +1 305 443 9073E: [email protected]: www.alonso-garcia.com

Domingo [email protected]

Beatriz Ordoñ[email protected]

Julio Garcí[email protected]

Yemen

dar almohasaBa hassanal-daIlamI & coCertified Public Accountants

P.O. Box 11364Commercial CenterHadda Street, Sana’a, Yemen

T: +967 1 570577 / 570705F: +967 1 570578 E: dar.al-mohasaba

@dar-ycpa.comW: www.dar-ycpa.com

Hassan [email protected]

Hassan A. [email protected]

Khaled [email protected]

ZImBaBWe

valI & co.Chartered Certified Accountants

48 Jason Moyo Ave., Cnr. AngwaYork House, P.O. Box 5307Harare, Zimbabwe

T/F: +263 47 10454E: [email protected]

Ephraim Chakuzuza [email protected]

Edward Ngonidzashe [email protected]

Edwin Kudakwashe [email protected]

68

country time difference country from Gmt* code

Albania +1 355

Algeria +1 213

Argentina - 3 54

Australia +8 to +10 61

Austria +1 43

Azerbaijan +4 994

Bangladesh +6 880

Belgium +1 32

Bolivia - 4 591

Bosnia & Herzegovina +1 387

Brazil - 3 to - 5 55

British Virgin Islands - 4 1284

Bulgaria +2 359

Canada - 3:30 to - 8 1

Cayman Islands - 5 1345

Chile - 4 56

China +8 86

Colombia - 5 57

Costa Rica - 6 506

Croatia +1 385

Cyprus +2 357

Czech Republic +1 420

Denmark +1 45

Dominican Republic -4 1809

Ecuador - 5 593

Egypt +2 20

El Salvador - 6 503

Finland +2 358

France +1 33

Georgia +4 995

Germany +1 49

Ghana 0 233

Greece +2 30

Guatemala - 6 502

Honduras - 6 504

Hong Kong +8 852

Hungary +1 36

Iceland 0 354

India +5:30 91

Indonesia +7 to +9 62

Ireland 0 353

Isle of Man 0 44

Israel +2 972

Italy +1 39

Japan +9 81

Kazakhstan +5 to +6 7

Kenya +3 254

Korea (South) +9 82

country time difference country from Gmt* code

Kuwait +3 965

Latvia +2 371

Libya +2 218

Liechtenstein +1 423

Lithuania +2 370

Luxembourg +1 352

Malaysia +8 60

Malta +1 356

Mauritius +4 230

Mexico - 6 to - 8 52

Morocco 0 212

Nepal +5:45 977

Netherlands +1 31

Nigeria +1 234

Norway +1 47

Pakistan +5 92

Paraguay - 4 595

Peru - 5 51

Philippines +8 63

Poland +1 48

Portugal 0 351

Puerto Rico - 4 1787

Romania +2 40

Russian Federation +3 to +12 7

Saudi Arabia +3 966

Singapore +8 65

South Africa +2 27

Spain +1 34

Sri Lanka +5 94

Sweden +1 46

Switzerland +1 41

Taiwan +8 886

Thailand +7 66

Trinidad & Tobago - 4 1868

Tunisia +1 216

Turkey +2 90

Uganda +3 256

Ukraine +2 380

United Arab Emirates +4 971

United Kingdom 0 44

United States - 5 to - 11 1

Uruguay - 3 598

Uzbekistan +5 9

Venezuela - 4:30 58

Vietnam +7 84

Yemen +3 967

Zimbabwe +2 263

*Ignoring daylight saving/summer time variations

useful InformatIon

InternatIonal communIcatIons

69

World currencIescountry currency abbreviation

Albania Lek ALL

Algeria Algerian Dinar DZD

Argentina Argentine Peso ARS

Australia Australian Dollar AUD

Austria Euro EUR

Azerbaijan New Manat AZN

Bangladesh Taka BDT

Belgium Euro EUR

Bolivia Boliviano BOB

Bosnia & Herzegovina Convertible Mark BAM

Brazil Real BRL

British Virgin Islands US Dollar USD

Bulgaria Lev BGN

Canada Canadian Dollar CAD

Cayman Islands Cayman Islands Dollar KYD

Chile Chilean Peso CLP

China Yuan Renminbi CNY

Colombia Colombian Peso COP

Costa Rica Colón CRC

Croatia Croatian Kuna HRK

Cyprus Euro EUR

Czech Republic Czech Koruna CZK

Denmark Danish Krone DKK

Dominican Republic Dominican Peso DOP

Ecuador US Dollar USD

Egypt Egyptian Pound EGP

El Salvador US Dollar USD

Finland Euro EUR

France Euro EUR

Georgia Lari GEL

Germany Euro EUR

Ghana Cedi GHS

Greece Euro EUR

Guatemala Quetzal GTQ

Honduras Lempira HNL

Hong Kong Hong Kong Dollar HKD

Hungary Forint HUF

Iceland Icelandic Krona ISK

India Indian Rupee INR

Indonesia Indonesian Rupiah IDR

Ireland Euro EUR

Isle of Man British Pound GBP

Israel Shekel ILS

Italy Euro EUR

Japan Yen JPY

Kazakhstan Tenge KZT

Kenya Kenyan Shilling KES

Korea (South) South Korean Won KRW

country currency abbreviation

Kuwait Kuwaiti Dinar KWD

Latvia Lat LVL

Libya Libyan Dinar LYD

Liechtenstein Swiss Franc CHF

Lithuania Litas LTL

Luxembourg Euro EUR

Malaysia Ringgit MYR

Malta Euro EUR

Mauritius Mauritian Rupee MUR

Mexico Mexican New Peso MXN

Morocco Moroccan Dirham MAD

Nepal Nepalese Rupee NPR

Netherlands Euro EUR

Nigeria Naira NGN

Norway Norwegian Krone NOK

Pakistan Pakistani Rupee PKR

Paraguay Guarani PYG

Peru Nuevo Sol PEN

Philippines Philippine Peso PHP

Poland Zloty PLN

Portugal Euro EUR

Puerto Rico US Dollar USD

Romania New Leu RON

Russian Federation Ruble RUB

Saudi Arabia Saudi Riyal SAR

Singapore Singapore Dollar SGD

South Africa Rand ZAR

Spain Euro EUR

Sri Lanka Sri Lankan Rupee LKR

Sweden Swedish Krona SEK

Switzerland Swiss Franc CHF

Taiwan New Dollar TWD

Thailand Baht THB

Trinidad & Tobago Trinidadian Dollar TTD

Tunisia Tunisian Dinar TND

Turkey Turkish Lira TRY

Uganda Shilling UGX

Ukraine Hryvna UAH

United Arab Emirates UAE Dirham AED

United Kingdom British Pound GBP

United States US Dollar USD

Uruguay Uruguayan Peso UYU

Uzbekistan Som UZS

Venezuela Bolivar VEB

Vietnam Dong VND

Yemen Yemeni Rial YER

Zimbabwe – –

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russell bedford international directory

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