worldwide directory 2020mgidominicana.com/wp-content/uploads/2020/01/mgi-directory-202… ·...

Africa I Asia I Australasia I Europe I Latin America I Middle East & North Africa I North America I UK & Ireland

Worldwide Directory 2020MGI Worldwide with CPAAI A leading international accounting network and association with 9,000 professionals in almost 100 countries

Our Organisation With 9,000 audit, tax, accounting, legal and consulting professionals in 100 countries around the world and global revenue of nearly $1 billion, member firms have the resources, knowledge and expertise to help clients set up, grow and improve their businesses – wherever they operate, locally, nationally and internationally.

CPAAIcpaai.mgiworld.com

MGI Worldwidemgiworld.com

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Bigger.Better.Different.

AArgentina ................... 14Australia ..................... 15Austria ........................ 22 BBangladesh................. 23Belgium ...................... 23Bolivia ......................... 29Brazil .......................... 30Bulgaria ...................... 34 CCambodia ................... 35Canada ....................... 35Chile ........................... 37China .......................... 38Colombia .................... 54Congo (Democratic Republic) .................... 56Costa Rica ................... 59Croatia ........................ 60Cyprus ........................ 60Czech Republic ........... 63 DDenmark..................... 63Dominican Republic ... 64 EEcuador ...................... 66Egypt ..............................67El Salvador ....................67 FFinland ....................... 68France......................... 69 GGeorgia ....................... 77Germany ..................... 78Ghana ......................... 87Gibraltar ..................... 87Greece ........................ 88Guatemala .................. 89 H

Haiti ............................ 89Honduras ................... 90

Hong Kong ................. 91Hungary ..................... 92

IIndia ........................... 93Indonesia.......................97Ireland ........................ 99Israel ..........................101Italy .......................... 102

JJapan ........................ 107Jersey ........................110Jordan .......................110

KKenya ........................110Korea .........................112Kuwait .......................115

LLebanon ....................116Luxembourg ..............117

MMadagascar ...............118Macau ........................119Malaysia ....................119Malta......................... 125Mauritius .....................126Mexico ...................... 127Morocco ................... 135

NNepal ........................ 136 Netherlands .............. 136New Zealand ............. 139Nicaragua ................. 140Nigeria ...................... 140Norway ..................... 143 OOman ........................ 144

PPakistan .................... 144Palestine ................... 148Panama .................... 149Peru .......................... 150Philippines.................151

Poland ...................... 152Portugal .................... 155Puerto Rico ............... 156 Qatar ............................157

RRomania ................... 158Russia ....................... 158

SSaudi Arabia ............. 159Serbia ........................161Singapore ................. 162Slovakia .................... 164South Africa .............. 165Spain ......................... 165Sri Lanka ................... 170Sweden ......................171Switzerland .............. 173

TTaiwan ...................... 177Tanzania ................... 177Thailand ................... 178Tunisia ...................... 179Turkey ...................... 179

UUganda ......................181 Ukraine ......................181United Arab Emirates ................... 182United Kingdom ....... 185United States of America ................ 197Uruguay.....................216

V / ZVenezuela ..................217Vietnam .....................219Zambia ..................... 221Zimbabwe ................ 221

Member Index A-Z .... 222

Find a MemberA

Countries are listed alphabetically and then offices alphabetically by location. The symbol against a person’s name indicates a principal or senior consultant who speaks English and can be contacted directly for international or other business matters.

Indicated time zones are in Standard Time. For those countries that use Daylight Saving Time a time-shift may be required, based on time of year.

Directory information is correct as at 1 December 2019. For more recent updates please consult the online directory at the MGI Worldwide with CPAAI website.

AbbreviationsT: fixed line telephoneF: faxM: mobile telephone

MGI Worldwide with CPAAIMGI Worldwide and CPAAI firms are all members of an Isle of Man company limited by guarantee, MGI CPAAI Limited. MGI Worldwide firms comprise a quality assured network as defined by international regulations and are subject to regular quality review by us. MGI Worldwide and its firms are members of the Forum of Firms.

CPAAI firms comprise an association, are not a network and are not subject to our quality assurance procedures or quality reviewed by us and are not members of the Forum of Firms. CPAAI firms are indicated by the following logo against their entry:

Using this Directory Our Worldwide Coverage

MGI Worldwide with CPAAI brings together thousands of like-minded auditors, tax advisors, accountants and consultants, all experts in their field, from highly respected firms throughout the world.

With strong representation throughout 8 geographic regions in over 100 countries worldwide, our organisation has coverage in just about every key economic centre in the world. However complex a client requirement or remote the location, someone in the organisation will have the expertise to help.

Figures as at date of publishing

CPAAIcpaai.mgiworld.com

MGI Worldwidemgiworld.com

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MEMBEr FIrMS

258 PrOFESSIONALS ArOUND

THE WOrLD

8,877$910 million

COMBINED GLOBAL rEVENUE

PArTNEr-LEVEL ExPErTS INTErNATIONALLy 1,180

COUNTrIES, WITH ExTENSIVE GLOBAL rEACH INCLUDING UNITED STATES, CHINA AND MExICO

100WE’RE

GRoWinG

Middle East & North AfricaFaiyaaz Rajkotwalafaiyaaz@mgisalim.comDubai, UAEGMT+4

Middle East & North AfricaPiyush Bhandaripiyush@intuitconsultancy.comDubai, UAEGMT+4

North AmericaPaul Rudoy pkrudoy@h2rcpa.comPittsburgh, USAGMT–5

North AmericaRay Friersonray@friersoncpa.comHouston, TexasGMT–6

North AmericaJim Holmes* (Co-Chair)jholmes@vrakascpas.comWisconsin, USAGMT–6

UK & IrelandRoger Isaacs* (Co-Chair)risaacs@milsted-langdon.co.ukBristol, UK GMT

International Committee

AfricaDaddy Nkuvu Wenadaddy.nkuvu@strong-nkv.cd Kinshasa, Congo (Democratic republic)

AsiaLawrence Wong lawrence@ftwcpa.com Kowloon, Hong KongGMT+8

AsiaImran Assan* imran@mgimenon.com SingaporeGMT+8

AustralasiaMatthew Moymatthew.moy@mgisyd.com.auSydney, AustraliaGMT+11

AustralasiaGreg Winnettgwinnett@accrumelb.com.auMelbourne, AustraliaGMT+10

Europe/UK&IrelandEnrico Bressan enrico.bressan@pgpartners.itMilan, Italy GMT+1

EuropeLászló Killikkillik.laszlo@mgi-bpo.huBudapest, Hungary GMT+1

Latin AmericaAndres Uribeauribe@baaslatam.coBogotá, ColombiaGMT–5

Latin AmericaJuan Carlos Guerrajcguerra@mgiecuador.comQuito, EcuadorGMT–5

Latin AmericaCuauhtémoc Contreras*cuauhtemoc@zesati.com.mxMexico City, MexicoGMT–6

*Members of the Executive Committee

Chief Executive OfficerClive Viegas Bennett clive.bennett@mgiworld.comM: +44 7900 780990 Lisbon, Portugal and London, UKGMT

International Marketing DirectorMaxine Brockmaxine.brock@mgiworld.comM: +44 7437 011337 Sussex, UKGMT

Marketing CoordinatorEmma Rowleyemma.rowley@mgiworld.comLisbon, PortugalGMT

Company SecretaryJonathan Farrow jonathan.farrow@midsnell.co.ukWeybridge, UKGMT

Chief Operating OfficerMichael Parnessmparness@cpaai.comM: +1 201 400 1919Glen rock, NJ USAGMT–5

International Business Development ManagerNicki Lynn nlynn@cpaai.comM: +44 7769 145451Milton Keynes, UKGMT

Executive Office AssistantBarbie Gonzalezbarbie@cpaai.comT: +1 201 857 8656Glen rock, NJ USAGMT–5

Luis Uncalluisuncal@jebsen.com.arBuenos Aires, Argentina GMT–3

Sharon J. Gregorgregor@seldenfox.comChicago, USAGMT–6

Dr. Michael Grünemichael.gruene@menoldbezler.deStuttgart, GermanyGMT+1

Global Executive Management Technical Committee

Regional CoordinatorCasey Lightbodyclightbody@mgiaust.comBrisbane, AustraliaGMT+10

Regional DirectorZoltán Paksy zoltan.paksy@mgiworld.comBudapest, HungaryGMT+1

Australasia

Europe

Regional DirectorAudrey Danasamyaudrey.danasamy@mgiworld.comSingaporeGMT+8

Audrey Danasamy audrey.danasamy@mgiworld.com Cape Town, South AfricaGMT+2

AfricaRegional Management

Regional DirectorAudrey Danasamyaudrey.danasamy@mgiworld.comDubai, UAEGMT+4

Middle East & North Africa

Regional DirectorAndrea Pallasandrea.pallas@mgiworld.comMontevideo, UruguayGMT–3

Mexico Regional ManagerFernanda Lópezfernanda@cpaai.comZacatecas, MexicoGMT–6

Latin America

Regional DirectorJoe Tarascojoe.tarasco@mgiworld.comCold Spring, Ny, USAGMT–5

Regional CoordinatorPaul Winderpaul@mgiukarea.comMaresfield, East Sussex, UKGMT

North America

UK & Ireland

Thomas Althoff (Germany) 2017–2018Ed Fahey (USA) 2015–2017Peter Winter (UK) 2014–2015Erik Emilsson (Europe) 2013–2014John Repetti (USA) 2011–2013Arthur Baguley (South Africa) 2009–2011Andy Grout (UK) 2007–2009Patrick Riley (USA) 2005–2007Des Caulfield (Australia) 2003–2005Martin Jebsen (Argentina) 2001–2003Peter Wilson (New Zealand) 1998–2001Ewald Katzmann (Germany) 1994–1998Gautam Divan (India) 1990–1994Christopher Snelling (UK) 1986–1990Bob Berry (Australia) 1981–1986Edgar Wadley (UK) Inception to 1981

Past Chairmen

16 indicates key international contactsPlease visit our website for up-to-date details. 17See p.5 for an explanation of the difference between CPAAI and MGI Worldwide firms.

Alejandro Casal acasal@casalvecchi.com.arM: +54 9 11 445 8206

A. Rafael Faillace rafaelfaillace@jebsen.com.arT: +54 11 4313 8620M: +54 9 11 4472 9177

Luis M. Uncal luisuncal@jebsen.com.arT: +54 11 4313 8620M: +54 9 11 4421 4205

Martin G. E. Jebsen martinjebsen@jebsen.com.arT: +54 11 4315 9771M: +54 9 11 4470 6006

MGI Jebsen & Co.Avda. L.N. Alem 6933rd and 5th FloorC1001AAB Buenos Aires

T: +54 11 4315 9304F: +54 11 4315 9309jebsen@jebsen.com.arwww.jebsen.com.ar

Buenos AiresCasal, Vecchi, Rodriguez Spuch y Asoc. SRL77 Piedras Street, Piso 12 C1070AAA Buenos Aires

T: +54 11 4342 6667info@casalvecchi.com.arwww.casalvecchi.com.ar

Argentina GMT-3

Canberra

Lorin Joyce lorin.joyce@mgijd.com.au

MGI Joyce|DicksonLevel 165 Canberra AvenueGriffith ACT 2603

T: +61 2 6162 2600F: +61 2 6162 2601office@mgijd.com.auwww.mgijd.com.au

AustraliaAustralian Capital Territory GMT+11

Sydney

Glenda Nixon gnixon@accrusyd.com.au

Accru + FelsersLevel 6, 1 Chifley SquareSydney NSW 2000

T: +61 2 8226 1655partners@accrusyd.com.auwww.accru.com.au

New South Wales GMT+11

Matthew Moy matthew.moy@mgisyd.com.auM: +61 4 3769 4554

MGI SydneyLevel 56 O’Connell StreetSydney NSW 2000

T: +61 2 9230 9200F: +61 2 9222 9099M: +61 4 3769 4554info@mgisyd.com.auwww.mgisyd.com.au

AustraliaNew South Wales GMT+11

Brisbane

Melissa McCrystal melissa@accrubris.com.auM: +61 4 1776 5357

Accru + RawsonsLevel 2, 160 Wharf StreetBrisbane QLD 4000

T: +61 7 3839 3666info@accrubris.com.auwww.accru.com

Queensland GMT+10

Brisbane

Australia

Cameron Barber cbarber@mgisq.com.au

Stephen Greene sgreene@mgisq.com.au

MGI South Queensland Pty Ltd.Level 1200 Mary StreetBrisbane QLD 4000

T: +61 7 3002 4800F: +61 7 3229 5603info@mgisq.com.auwww.mgisq.com.au

Queensland GMT+10

Cairns

Nicholas Watson nick@mgicairns.com.auM: +61 4 0000 5199

MGI CairnsPO Box 1068225 Sheridan StreetCairns North QLD 4870

T: +61 7 4047 4000F: +61 7 4041 3518info@mgicairns.com.auwww.mgicairns.com.au

Sydney

Southport, Gold Coast Dulwich

Australia Australia

Cameron Barber cbarber@mgisq.com.au

Helen Whelan hwhelan@mgisq.com.au

James Orchard jorchard@accruadel.com.au

MGI South Queensland Pty Ltd.Ground Floor64 Marine ParadeSouthport, Gold CoastQLD 4215

T: +61 7 3002 4800F: +61 7 3229 5603info@mgisq.com.auwww.mgisq.com.au

Accru + Harris OrchardLevel 1, 172 Fullarton roadDulwich SA 5065

T: +61 8431 1488info@accruadel.com.auwww.accruharrisorchard.com.au

Queensland South AustraliaGMT+10 GMT+10

Adelaide

McLaren Vale

Angela Robins arobins@mgiadelaide.com.au

Robert Lanzilli rlanzilli@mgiadelaide.com.au

Andrew Jeynesajeynes@accruadel.com.au

MGI Adelaide212 Greenhill roadEastwoodSA 5063

T: +61 8 8299 8888F: +61 8 8373 1451rlanzilli@mgiadelaide.com.auwww.mgiadelaide.com.au

Accru + Harris Orchard160 Main roadMcLaren Vale SA 5171

T: +61 8323 7600info@accruadel.com.auwww.accruharrisorchard.com.au

South Australia GMT+10.5

Hobart Melbourne

Australia Australia

Michael Burnett mburnett@accruhob.com.au

Anthony Dobbyn anthony.dobbyn@ dobbyncarafa.com.auT: +61 3 9069 7705M: +61 412 208 896

Accru Hobart Pty LtdLevel 1, 18 ross Avenuerosny Park TAS 7018

T: +61 3 6244 5044info@accruhob.com.auwww.accru.com.au

Dobbyn + CarafaLevel 9, 636 St Kilda roadMelbourneVIC 3004

T: +61 3 9069 7700F: +61 3 9069 7799info@dobbyncarafa.com.auwww.dobbyncarafa.com.au

Tasmania VictoriaGMT+10 GMT+10

Melbourne Perth

Greg Winnett gwinnett@accrumelb.com.auM: +61 402 487 017

Ian Bond ibond@mgiparkinson.com.au

Sam Acquaviva sacquaviva@ mgiparkinson.com.au

Accru + Melbourne50 Camberwell roadHawthorn EastMelbourneVIC 3123

T: +61 3 9835 8200info@accrumelb.com.auwww.accru.com.au

MGI PerthLevel 1, 322 Hay StreetSubiacoWA 6008

T: +61 8 9388 9744F: +61 8 9388 9755info@mgiparkinson.com.auwww.mgiparkinson.com.au

Victoria Western AustraliaGMT+10.5 GMT+10.5

West Perth

Martin Rush mrush@accruper.com.au

Accru PerthLevel 2, 52 Kings Park roadWest Perth 6005

T: +61 8 9424 5700info@accruper.com.auwww.accru.com.au

AustraliaWestern Australia GMT+8

Vienna

Austria

Alexandra Jakl alexandra.jakl@steirer-mika.at

Walter Mika walter.mika@steirer-mika.at

Steirer Mika & CompanyFranz-Josefs-Kai 53A-1010 Vienna

T: +43 1 535 5025F: +43 1 535 5025 24office@steirer-mika.atwww.steirer-mika.at

Bangladesh

Md. Anisur Rahman FCA kwsr@dhaka.netM: +88 01 7144 04301

Khan Wahab Shafique Rahman & Co.rupali Bima Bhaban (5th & 6th Floor)7 rajuk AvenueMotijheelDhaka-1000

T: +88 02 9551663F: +88 02 9551821kwsr@dhaka.netwww.kwsrbd.com

Antwerp

Frédéric Lievens frederic.lievens@lievens.beT: +32 50 40 8510M: +32 478 73 53 39

Lievens Accountancy Services BVBAJos ratinckxstraat 5-7 Box 52Antwerpen 2000

T: +32 3 449 76 00lievens@lievens.bewww.lievens.be

Belgium GMT+1

Antwerp Brussels

Bart Jorens bart.jorens@ vanherckbedrijfsrevisoren.beM: +32 4 855 88712

Philippe Boesmans philippe.boesmans@ vanherckbedrijfsrevisoren.beM: +32 4 776 18069

Stijn Splingaer stijnsplingaer@cpa.be

Ludo Demeulenare ludo.demeulenaere@lievens.beM: +2 475 94 18 83

Ludo Lievens ludo.lievens@lievens.beM: +32 475 38 40 13

Koen Dewilde koen@vatsquare.comM: +32 494 314 374

Van Herck & Co. Bedrijfsrevisoren CVBAHerentalsebaan 645B-2160 Wommelgem

T: +32 3 355 20 00F: +32 3 355 20 02info@vanherckbedrijfsrevisoren.bewww.vanherckbedrijfsrevisoren.be

Schets A & Partners / cvbaBergensesteenweg 163, 1651 LotBrussels

T: +32 2 331 05 55cpa-brussels-accountants@cpa.bewww.schetsenpartners.be

Lievens Accountancy Services BVBAWittemolenstraat 47Brugge 8200

T: +32 5 040 85 10lievens@lievens.bewww.lievens.be

Vatsquare CVBAKoloniënstraat 11Brussels 1000

T: +32 2 899 02 12info@vatsquare.comwww.vatsquare.com

Belgium BelgiumGMT+1 GMT+1

Bruges

Wim De Blay wdb@deblaytax.beM: +32 4 782 10095

De Blay + PartnersKerkeblokstraat 1AGrimbergen 1850

T: +32 2 269 31 32contact@deblaytax.bewww.deblaytax.be

Grimbergen

Hasselt

Steven Gils s.gils@qpsaccountants.beM: +32 475 63 08 42

Johan Verstraeten johan.verstraeten@dkf.be

QPS Accountants BVBAPrins Bisschopssingel 34A Hasselt 3500

T: +32 1 125 60 68www.qpsaccountants.be

DKF Fiduciaire nvBeneluxpark 23Kortrijk B-8500

T: +32 5 622 47 71info@dkf.bewww.dkf.be

Belgium GMT+1

Kortrijk

Steven Gils s.gils@qpsaccountants.beT: +32 1 125 60 68M: +32 475 63 08 42

QPS Accountants BVBAJaarbeurslaan 29/11 Genk 3600

T: +32 8 961 10 06www.qpsaccountants.be

Belgium GMT+1

Genk B

Benedict Verstaen benedict.verstaen@dkf.be

DKF Fiduciaire nvPotegemstraat 19/1 Waregem 8790

T: +32 5 660 39 60info@dkf.bewww.dkf.be

Waregem

Anthony Zuttermananthony.zutterman@dkf.be

DKF Fiduciaire nvHoldestraat 2Tielt 8700

T: +32 5 142 60 50info@dkf.be www.dkf.be

Belgium GMT+1

Bolivia

Felix Aguilar faguilar@ mgiaramconsultores.comM: +591 764 66333

Jasmine Gragedajgrageda@mgiaramconsultores.com

MGI Aram ConsultoresEdificio San Judas TadeoPiso 2, Oficinas de la 15-20Calle Antezana entre Av. Heroínas y Colombia No. 176Cochabamba

T: +591 4 508471F: +591 4 510872rburgoa@mgiaramconsultores.comwww.mgiaramconsultores.com

GMT–4

Cochabamba

La Paz

Felix Aguilar faguilar@mgiaramconsultores.comT: +591 4 508471M: +591 764 66333

MGI Aram ConsultoresAv. Arce Nro. 2871San Jorge Edificio PriscilaMezanine Oficina 10La Paz

T: +591 2 354324rburgoa@mgiaramconsultores.comwww.mgiaramconsultores.com

Daniel Espinoza despinoza@mgiaramconsultores.comM: +591 772 81001

Marco Almeida marcoaurelio@orplan.com.br

Helio Ribeiro helioribeiro@audiger.com.brT: +55 61 8145 9646

Kátia Ribeiro katialucia@audiger.com.brT: +55 61 98147 9930

MGI Aram ConsultoresAv. Cuarto Anillo No. 430 entre Av. Alemana y Calle Com-bate Bella FlorSanta Cuz

T: +591 3 425190rburgoa@mgiaramconsultores.comwww.mgiaramconsultores.com

Orplan Auditores Independentesrua rio de Janeiro 927Salas 716 a 720 – CentroBelo Horizonte 30220

T: +55 31 3115 1400orplan@orplan.com.brwww.orplan.com.br

Audiger Auditores & Consultores S.S.SrTN Quadra 701 Conj. C n° 124 Ala B salas 734/737 Centro Empresarial NorteBrasilia 70719

T: +55 61 3328 2628contato@audiger.com.brwww.audiger.com.br

Bolivia

Brazil

BrazilGMT–4

GMT–4

Santa Cruz

Belo Horizonte

Brasilia

Curitiba

Karin Monchak karin.monchak@ mgiassurance.com.brT: +55 41 9686 7166

Eliza Vieiraeliza.vieira@mgiassurance.com.br

MGI Assurance Auditores Independentes S.S.rua Dr. Manoel Pedro, Conj. 1601 Bairro CabralCuritiba ParanáCEP 80035-030

T: +55 41 3044 6127karin.monchak@ mgiassurance.com.brwww.mgiassurance.com.br

Manaus

Dilzanira da Silva Santos Barroso dilza@controle-am.com.br

Jonilvania Mangueira Toledo da Silva vania@controle-am.com.brM: +55 92 98113 7195

MGI Controle Contabilidaderua Pará, Nº 990Sala 12Bairro São GeraldoManausAmazonasCEP 69053-070

T: +55 92 3622 2433vania@controle-am.com.brwww.controle-am.com.br

Brazil

GMT–3Porto Alegre

Cláudio Wagner cw@sengerwagner.com.br

Eloi Roque Dalcineloi@sengerwagner.com.brM: +55 51 99973 2133

MGI SengerWagner Auditores Independentesrua Barão do Amazonas 220Bairro PetrópolisPorto Alegrerio Grande do SulCEP 90670-000

T: +55 51 3333 5588F: +55 51 3333 5588www.sengerwagner.com.br

GMT–4 Brazil GMT–3

São Paulo

Demetrio Cokinos cokinos@cokinos.com.brM: +55 11 98177 7642

Olivier Legrand olivier@cokinos.com.brM: +55 11 99669 8715

Cláudio Wagner cw@sengerwagner.com.br

COKINOS Auditores e Consultoresrua Estela, 515 Bloco F 191 Central Park Ibirapuera Vila MarianaSão Paulo CEP 04011-011

T: +55 11 5085 0280cokinos@cokinos.com.brwww.cokinos.com.br

MGI SengerWagner Auditores IndependentesAvenida Angélica 19681 andarBairro HigienópolisSão PauloCEP 01228-200

T: +55 11 3825 5500F: +55 11 3825 5500cw@sengerwagner.com.br www.sengerwagner.com.br

Phnom Penh Capital

Mr. Veasna Chann cveasna@apvcambodia.comT: +855 81 666 008M: +855 78 666 001

Miroslav Kamenov miroslav.kamenov@mgidelta.comM: +359 88 7565 003

Vladimir Kolmakov vladimir.kolmakov@mgidelta.comM: +359 87 8814 516

APV (Cambodia) Co., LtdPhnom Penh Centre Building A, 3rd Floor, room 324 Corner of Sihanouk (247) & Sot-hearos Blvd (3)Phnom Penh Capital

T: +855 23 210 918info@apvcambodia.comwww.apvcambodia.com

MGI Delta28, Hristo Botev Blvd., floor 3Sofia 1000

T: +359 88 4500 565office@mgidelta.comwww.mgidelta.com

Cambodia

Bulgaria

São Paulo

Beatriz Bello bbello@quantrex.com.brM: +55 11 9454 94040

Lyo Marques lmarques@quantrex.com.brM: +55 11 9910 11230

QuantrexAv Andromeda 2000Bloco 10 – 6 andar Alphaville Barueri São Paulo

T: + 55 11 4841 2100lmarques@quantrex.com.brquantrex.com.br

Brazil GMT–3

Canada GMT–5

Toronto

Carlo Viola carlo@fazzaripartners.comT: +1 905 738 6402

Frank Fazzari frank@fazzaripartners.comT: +1 905 695 9830

Fazzari + Partners LLP3300 Highway #7Suite 901VaughanOntarioL4K 4M3

T: +1 905 738 5758F: +1 905 660 7228info@fazzaripartners.comwww.fazzaripartners.com

Chile GMT–3

Vancouver

Caulinda Bartok caulinda@mcleanbartok.caT: +1 604 210 4405M: +1 604 454 8402

Erin Edwards erin@mcleanbartok.caT: +1 604 210 4347M: +1 604 764 9025

Jaime Jullian jaime.j@jullian.clM: +56 9 76497410

Michelle Koscec michelle@rmtcpa.ca

McLean Bartok EdwardsSuite 840 475 West Georgia StreetVancouverBC V6B 4M9

T: +1 604 683 4533F: +1 604 683 2585info@mcleanbartok.cawww.mcleanbartok.ca

Jullian Consultores SpA205 Avenida Providencia 1208 Oficina 1008ProvidenciaSantiago

T: +56 2 2372 7320contacto@jullian.clwww.jullianconsultores.cl

Rosenswig McRae Thorpe LLP36 Toronto Street Suite 800Toronto Ontario M5C 2C5

T: +1 416 977 6600admin@rmtcpa.cawww.rmtcpa.ca

Santiago

Canada GMT–5

Toronto

Hernán Espejo Silva hernan@espejoycia.clT: +56 2 2639 1332M: +56 9 9998 1922

Viviana Rojas Hormazabal vrojas@espejoycia.clT: +56 2 2639 2196M: +56 9 9745 8232

MGI Hernán Espejo y Asociados Ltda.José Miguel de la BarraNo. 508 oficina 17, piso 6Santiago

T: +56 2 2638 2481espejoycia@espejoycia.clwww.espejoycia.cl

Asia Pacific Certified Public Accountants Group (Special General Partnership)room 308, Building C1yongsheng Commercial PlazaNo.222, East Labor roadyuhua DistrictChangsha 410007

T: +86 731 8804 6736www.apag-cn.com

LehmanBrown6th FloorDongwai Diplomatic Office Building23 Dongzhimenwai DajieBeijing 100600

T: +86 10 8532 1720F: +86 10 8532 2746beijing@lehmanbrown.comwww.lehmanbrown.com

Dickson Leung dleung@lehmanbrown.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Beijing Changsha

China GMT+8

Asia Pacific Certified Public Accountants Group (Special General Partnership)239-1c, Dashi West roadWuhou DistrictChengdu 610041

T: +86 28 870 25867www.apag-cn.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

ChengduBeijing

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Zilong Wang863386690@qq.comT: +86 010 883 938 29M: +86 138 010 512 33

Asia Pacific Certified Public Accountants Group (Special General Partnership)room 301, Buildings Five (B2)No.9 Chegongzhuang StreetWest District Beijing 100044

T: +86 10 8831 2356www.apag-cn.com

China GMT+8

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)Unit 9, 18 / F, Hongfu Building51 Shanghai roadZhongshan DistrictLiaoningDalian 116001

T: +86 8282 9399 8033www.apag-cn.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)1815, Unit 2, No. 200, Guancheng SectionQifeng road, Cheng StreetDongguan 523000

T: +86 769 2168 0825www.apag-cn.com

Dalian

DongguanAsia Pacific Certified Public Accountants Group (Special General Partnership)No.412-422, Unit B, 162 xinnan roadyubei DistrictChongqing 401120

T: +86 23 6730 3797www.apag-cn.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Chongqing

Asia Pacific Certified Public Accountants Group (Special General Partnership)1103, No.48-3, Lide AvenueTianhe DistrictGuangzhou 510000

T: +86 20 3762 0158www.apag-cn.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Guangzhou

China GMT+8

Tiffany Ping Fan tiffanyfan116@126.com

Chen HuaJiechj@zccpa.comM: +86 138 0679 5232

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Zhejiang Zhicheng Certified Public Accountantsroom 1902, Block B, New Orien-tal BuildingNo.18 West Lake AvenueHangzhou 310009

T: +86 571 8704 2521lrb@zccpa.comwww.zccpa.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)712, No.2, xicheng Business Buildingxihu DistrictHangzhou 310012

T: +86 571 5659 9357www.apag-cn.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)room AA-1805, Commercial Area BGanghui SquareIntersection Qianshan road and Wangjiang roadShushan DistrictHefei 230031

T: +86 551 6284 0302www.apag-cn.com

Hangzhou

Hangzhou Hefei

LehmanBrownroom 3317 Shine Plaza9 Lin He xi roadGuangzhou 510610

T: +86 20 2205 7883F: +86 20 2205 7880guangzhou@lehmanbrown.com

GuangzhouC

China GMT+8

Tu Jim tuxuji@gmail.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Jiangxi Zhongshan Certified Public Accountants)B 802, North Building, Mingshi GardenNo. 28 Zhongshan West roadNanchang City 330025

T: +86 791 8659 5592jxzscpa@jxzscpa.comwww.jxzscpa.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)99 DinghuamenGulou DistrictNanjing 210000

T: +86 25 8347 8785www.apag-cn.com

Nanchang City

NanjingJiaozuo

Asia Pacific Certified Public Accountants Group (Special General Partnership)1304, Building 3, Central PlazaHaier GreentownLixia DistrictShandong ProvinceJi’nan 250014

T: +86 531 8791 5599www.apag-cn.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)369 renmin roadJiaozuo 454150

T: +86 391 393 0677www.apag-cn.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Ji’nanC

China GMT+8

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Edel Zhang 964208483@qq.com

Wu Jianghlcpa@163.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)1722, No. 99, Taiyun LaneShounan Streetyinzhou District, ZhejiangNingbo 315100

T: +86 574 2886 5389www.apag-cn.com

Jiang Su Tian Hong Hua Xin Certified Public Accountants Co., Ltd5 Floor, No. 150 Zhonghua roadNanjing City 210001

T: +86 25 5230 2370www.jsthhx.com.cn

NingboNanjing City

New DistrictAsia Pacific Certified Public Accountants Group (Special General Partnership)7th Floor, Fangyuan BuildingIntersection Huashan road and xinglong roadNew District 473000

T: +86 377 6223 0999www.apag-cn.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)102, No. 4925, Chenfang roadxianghua TownChongming DistrictShanghai 202150

T: +86 21 6567 2935www.apag-cn.com

Shanghai

Roger Wen-yi Hsieh rogercpa@excelcpas.com

Lei Yu lei.yu@acumen.sh.cnM: +86 139 1855 8580

MGI Excellence & Co., Ltd2109, No. 88, Cao xi North roadCharity BuildingShanghai 200030

T: +86 21 5425 3302F: +86 21 5425 3301M: +886 933 120 773rogercpa@excelcpas.comwww.excelcpas.com

Shanghai Acumen Certified Public Accountants Co., Ltd.5AB, Zhong Cheng BuildingNo. 818 Dong Fang roadShanghai 200122

T: +86 21 5058 1672www.acumen.sh.cn

LehmanBrownroom 1501 & 1504 WanTai International BuildingNo. 480 North Urumqi roadShanghai 200040

T: +86 21 6249 0055F: +86 21 6288 1636shanghai@lehmanbrown.com

China GMT+8

Shanghai

China GMT+8

Shenzhen

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)49th Floor, Building A, Union SquareNo. 5022 Binhe AvenueFushan Community, Futian StreetFutian DistrictShenzhen 518000

T: +86 755 8287 1316www.apag-cn.com

LehmanBrownroom 3206, News Building 2Shennan Middle roadShenzhen 518027

T: +86 755 8209 1244F: +86 755 8209 0672shenzhen@lehmanbrown.comwww.lehmanbrown.com

Su Zhou

Edel Zhang 964208483@qq.com T: +86 25 5230 2370

Jiang Su Tian Hong Hua Xin Certified Public Accountants Co., Ltd7th floor, No.2Tong Jing Business Sq., 555East Jie Fang roadGu Su District

T: +86 512 6865 3007www.jsthhx.com.cn

China GMT+8

Shijiazhuang

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)15, Floor 20, Block A, xinke International PlazaHuaian roadyuhua DistrictShijiazhuang 050011

T: +86 31 1808 7533www.apag-cn.com

China GMT+8

Tianjin

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)No.1806, Building AKuangshi International BuildingTianjin Free Trade Experimental Zone (Central Business District)Tianjin 300000

T: +86 22 8782 5559www.apag-cn.com

LehmanBrownUnit 2901 - 104, The Exchange Tower 2189 Nanjing roadHeping District

Tianjin 300051T: +86 22 2318 5056F: +86 22 2318 5001tianjin@lehmanbrown.com

Xi’an

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Lana Zhu 353906542@qq.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)12004, Unit 1, Building 1No.111-1 Weiyang roadWeiyang Districtxi’an 710016

T: +86 29 8789 0683www.apag-cn.com

Asia Pacific Certified Public Accountants Group (Special General Partnership)3201, Floor 30, Block A, Sanyang SquareNo.128, Sanyang roadJiang ‘An DistrictWuhan 430014

T: +86 10 8839 3829www.apag-cn.com

China GMT+8 China GMT+8

Yi Wu City

Tiffany Ping Fan tiffanyfan116@126.com

Chen HuaJiechj@zccpa.comM: +86 138 0679 5232

Zhejiang Zhicheng Certified Public Accountants8F, No. 61, yidong roadyi Wu City 322000

T: +86 571 8704 6690cwx@zccpa.comwww.zccpa.com

Lana Zhu 353906542@qq.comT: +86 010 883 938 29

Asia Pacific Certified Public Accountants Group (Special General Partnership)12-15, 6th Floor, Dongdan yuanAgricultural roadJinshui DistrictZhengzhou 450003

T: +86 371 6533 6699www.apag-cn.com

Zhengzhou

Colombia GMT–5

Andrés Uribe auribe@baaslatam.comM: +57 312 351 4584

CPA BAAS S.A.S. (AUDIT SERVICES); BAAS LATAM S.A.S. (ADVISORY SERVICES)Carera 69, No. 25 B – 44 Oficina 1001CBogotá D.C

T: +57 1 467 2002www.cpabaas.com

Bogotá D.C.

Henry W Páez Romero mgipaez@paezasociados.comM: +57 315 794 2724

Luis Eduardo Rodríguez Bermeo mgilrodriguez@paezasociados.comM: ++57 317 586 0249

MGI Páez AsociadosDiagonal 115A#70B-07Bogotá D.C.

T: +57 1 617 6011F: +57 1 613 0027mgipaez@paezasociados.comwww.paezasociados.com

Colombia

Héctor Henry Cabrera Rayo impuestos@ cpaaicabrerayasociados.coM: +57 310 429 46 21

Cabrera International, S.A.Calle 25 Norte No. 5N-57 Oficina 338Cali

T: +57 2 684 4444www.cpaaicabrerayasociados.com

GMT–5

Clara Inés Zapata Castro czapata@mgiviaconsultoria.comM: +57 318 305 8957

Héctor Fabio Mejia Herrera hfmejia@mgiviaconsultoria.comM: +57 318 563 1283

MGI VIA ConsultoríaCalle 36N 6A - 65 Piso 19 Oficina 1911 World Trade Center Tower - Pacific MallSantiago de CaliValle del Cauca

M: +57 318 563 1283consultorito@ mgiviaconsultoria.comwww.mgiviaconsultoria.com

Bukavu (Sud Kivu)

Kinshasa

Daddy Nkuvu Wena daddy.nkuvu@strong-nkv.cdM: +1 917 605 9355

Danny Nkuvu-a-mbinda danny.nkuvu@strong-nkv.cdT: +243 818 117 654 M: +243 15 146 741

MGI Strong NkvBlv Patrice Emery Lumumba n° 236Bukavu – Sud KivuBP 1673 Kinshasa 1Congo (Democratic republic)

M: +243 813 148 640bukavu@strong-nkv.cdwww.strong-nkv.cd

MGI Strong Nkv1430, Colonel EBEyA StreetICM building - 3rd floorKinshasa – GombeBP 1673 Kinshasa 1

T: +243 898 919 645audit@strong-nkv.cdwww.strong-nkv.cd

Congo (Democratic republic)GMT+2

CKinshasa / Gombe

Didier Kabwela d.kabwela@delpartners.comM: +243 812 577 497

Del Partners SARLChemin Bon Accueil, Numero 7Kinshasa / Gombe

T: +243 999 919 676www.delpartners.com

Lubumbashi

Del Partners SARLAvenue KabilaImmeuble MethodisteLubumbashi

Costa Rica

Hermes Hernández Campos hhernandez@hdezcpa.com M: +506 8701 4408

Marvin Vallejos Cabezasmvallejos@hdezcpa.com

MGI Hernández & Asociados CPA, S.A.P.De la Municipalidad 100 N y 450 OCalle 10 y 8 Avenida 3carretera a Sto. Domingo de Herediamano izquierda, rotulo San Juan de TibásSan José

T: +506 2236 3653F: +506 2235 8364info@hdezcpa.comwww.hdezcpa.com

GMT–6

San JoséMatadi

Del Partners SARLAvenue Mavungu Siku n°1Ville BasseMatadi

Domagoj Mikac domagoj.mikac@ benko-kotruljic.hr

Renata Djurik renata.djurik@benko-kotruljic.hr

Benko Kotruljić ltd.Šarengradska 91000 Zagreb

T: +385 1 3845 222 F: +385 1 3016 111www.benko-kotruljic.com

Croatia GMT+1

Zagreb

Larnaca

Loria Gregoriou l.gregoriou@gregoriou.comM: +357 99 220 020

MGI Gregoriou & Co. LtdFrixos Center, Business Court33 Arch. Makarios III AvenueThird Floor, Office 306P.O. Box 407126306 Larnaca

T: +357 24 620 650F: +357 24 658 858larnaca@gregoriou.comwww.gregoriou.com

Cyprus GMT+2

Limassol

Cyprus

Savvas Savva savvas@scaudit.comM: +357 9968 1888

MGI Gregoriou & Co. LtdPatsalidou Court11 Spyros Kyprianou Avenue2nd FloorP.O. Box 534423302 Limassol

T: +357 25 338 850F: +357 25 338 851limassol@gregoriou.comwww.gregoriou.com

SC Audit Limited12 Kolonakiou StreetWest Block1st Floor, Office 102Cy 4103 Agios AthanasiosLimassol

T: +357 25 654 022www.scaudit.com

NicosiaMGI Gregoriou & Co. LtdGreg Tower7 Florinis StreetP.O. Box 248541304 Nicosia

T: +357 22 451 555F: +357 22 451 556nicosia@gregoriou.comwww.gregoriou.com

Cyprus GMT+2

PaphosMGI Gregoriou & Co. LtdGreg House15 renou StreetP.O. Box 602548101 Paphos

T: +357 26 933 957F: +357 26 936 667paphos@gregoriou.comwww.gregoriou.com

Hana Daenhardtová hana.daenhardtova@ ltapartners.com

Robert Koleňák robert.kolenak@ltapartners.comM: +420 777 129 020

LTA Tax s.r.o.Anglická 140/20Prague 2120 00

T: +420 246 089 010F: +420 246 089 012recepce@ltapartners.comwww.ltapartners.com

Czech Republic GMT+1

Denmark

Alex Kristensen ak@redmark.dkT: +45 41 86 57 54

RedmarkHasseris Bymidte 69000 Aalborg

T: +45 98 18 33 33aalborg@redmark.dkwww.redmark.dk

Aalborg

Prague

Aarhus

Morten Ryberg mr@redmark.dkT: +45 26 84 66 25

RedmarkSommervej 31C8210 Aarhus

T: +45 86 13 31 00aarhus@redmark.dkwww.redmark.dk

Denmark GMT+1

Mark Leerdrup mlh@redmark.dk+45 41 96 58 79

RedmarkDirch Passers Allé 762000 Frederiksberg

T: +45 39 16 36 36copenhagen@redmark.dkwww.redmark.dk

Copenhagen

San Francisco de Macoris

Dominican Republic

Carla Mariel Rodriguez Ortega c.rodriguez@ mgidominicana.comM: +1 809 710 2666

Luis F. Taveras l.taveras@mgidominicana.comM: +1 809 519 5099

MGI LT Accountant & Asociados Asesores y AuditoresC/ Salcedo Esq. Calle La CuzPlaza Galerias 56, 3er nivelSan Francisco de Macoris31000

T: +1 809 588 3903servicioalcliente@ mgidominicana.comwww.mgidominicana.com

GMT–4

Luis F. Taveras l.taveras@mgidominicana.comM: +1 809 519 5099

Ricardo Ruiz Betancourt r.ruiz@mgidominicana.com

Bacilio Sanchez bsanchez@spaconsultores.com.doM: +1 809 519 5099

MGI LT Accountant & Asociados Asesores y AuditoresAve. Gustavo Mejía ricart esq. Virgilio Garcia OrdoñezEdf. rea, Ensanche JulietaSanto Domingo 10130

T: +1 809 567 3903servicioalcliente@ mgidominicana.comwww.mgidominicana.com

S.P.A. ConsultoresAvenida Tiradentes No. 41Plaza Galerias de NacoSanto Domingo10119

T: +1 809 338 0002info@spaconsultores.com.dowww.spaconsultores.com.do

Dominican Republic GMT–4

Santo Domingo

Ecuador

Douglas Valarezo Arias dvalarezo@valarezoasociados.comM: +593 9991 95555

Valarezo & Asociados Valasoc Cia. Ltda.Parque Empresarial Colon Edificio Corporativo 3 Piso 1Guayaquil

T: +593 4 213 6444info@valarezoasociados.comwww.valarezoasociados.com

GMT–5

Guayaquil

Byron Guerra Villavicencio bguerra@mgiecuador.comM: +593 99 973 5499

Juan Carlos Guerra Enríquez jcguerra@mgiecuador.comM: +593 99 903 7955

MGI Guerra & AsociadosCalle ItaliaN30-114 y Av. Eloy AlfaroPO Box 17-03-143EC1701 Quito

T: +593 2 255 0299F: +593 2 255 4565www.mgiecuador.com

Dr. Ashraf Hanna ashrafhanna@ashrafhanna.com T: +20 2 33471550M: +20 122 216 0269

Maged Attah maged.a@ashrafhanna.comT: +20 2 33029581 x114M: +20 100 507 6128

Dr. Ashraf Hanna accounting and auditing firm20 El Gehad StreetLebanon Square Mohandessin Giza

T: +20 2 33029581F: +20 2 33029582M: +20 122 216 0269 ashrafhanna@ashrafhanna.comwww.ashrafhanna.com

Egypt GMT+2

Juan Sorto jcbenitezsorto@ cpaauditores.comM: +503 7741 8743

CPA Auditores S.A. de C.V.Edificio Avane, Tercer Nivel, Oficina 3-01Santa ElenaAntiguo Cuscatian

T: +503 2556 0740info@acacpa.hnwww.acacpa.hn

El Salvador GMT–6Antiguo Cuscatian

David Avelar david.avelar@ avelaryasociados.com.sv M: +503 7871 2033

Carlos Enrique Ramírez Camposcarlos.ramirez@ avelaryasociados.com.svM: +503 7697 0543

MGI Avelar & Asociados S.A. de C.V.Calle Los Granados y Av. Las Camelias, #624Col. San FranciscoSan Salvador

T: +503 2504 9724david.avelar@ avelaryasociados.com.svwww.avelaryasociados.com.sv

El Salvador GMT–6

San Salvador

Helsinki

Ari Aartola ari.aartola@mgiaudit.fiM: +358 400 511957

Harri Saarinen harri.saarinen@mgiaudit.fiM: +358 405 235959

MGI Audit OyTeollisuuskatu 3300510 Helsinki

T: +358 10 4181550harri.saarinen@mgiaudit.fiwww.mgiaudit.fi

Finland GMT+2

Patrick Saire p.saire@fcn.fr

Muriel Gobem.gobe@fcn.fr

Christophe Lamarlec.lamarle@fcn.fr

Virginie Percevalv.perceval@fcn.fr

FCN57 Chaussée du PortBP 15751008 Châlons-en-Champagne

T: +33 3 26 68 39 58F: +33 3 26 21 45 44chalons@fcn.frwww.fcn.fr

FCN15 rue Madame de Sevigne08000 Charleville-Mézières

T: +33 3 24 33 35 31F: +33 3 24 56 21 65charleville-mezieres@fcn.frwww.fcn.fr

FCN40 rue de la PrairieBP 3006602403 Château-Thierry

T: +33 3 23 84 24 24F: + 33 3 23 84 24 25chateau-thierry@fcn.frwww.fcn.fr

Châlons-en-Champagne

Charleville-Mézières

Château-Thierry

France GMT+1

Juliette Rebierej.rebiere@fcn.fr

Yves Fertily.fertil@fcn.fr

FCN6 Place du Brouage02300 Chauny

T: +33 3 23 39 29 97F: +33 3 23 40 28 50chauny@fcn.frwww.fcn.fr

Chauny

Jean-Pierre Barbier jp.barbier@fcn.fr

FCN1 rue DescroizillesBP CS 1009176203 Dieppe Cedex

T: +33 2 35 84 11 25F: +33 2 35 82 12 25dieppe@fcn.frwww.fcn.fr

Dieppe

France GMT+1

Dormans

Jean-François Bouvet jf.bouvet@fcn.fr

Céline Rochettec.rochette@fcn.fr

FCN37 rue du Docteur Moret51700 Dormans

T: +33 3 26 51 38 07F: +33 3 26 58 83 57www.fcn.fr

Jean-François Bouvet jf.bouvet@fcn.fr

FCN2 rue Leger BertinBP 1551201 Epernay

T: +33 3 26 54 14 44F: +33 3 26 54 53 26epernay@fcn.frwww.fcn.fr

Epernay

France GMT+1

Maxime Jaillet m.jaillet@fcn.fr

FCN24 bis rue des Canadiens76260 Eu

T: +33 2 35 86 20 16F: +33 2 35 86 60 33eu@fcn.frwww.fcn.fr

FCN30 rue Contamine08600 Givet

T: +33 3 24 42 19 18F: +33 3 24 42 29 17givet@fcn.frwww.fcn.fr

France GMT+1

Hirson

Delphine Rogerd.roger@fcn.fr

Virgile Adokantov.adokanto@fcn.fr

FCN3 Place Victor HugoBP 1402500 Hirson

T: +33 3 23 99 33 80F: +33 3 23 98 67 16hirson@fcn.frwww.fcn.fr

Yves Fertily.fertil@fcn.fr

FCN13 rampe Saint Marcel02007 Laon

T: +33 3 23 79 14 27F: +33 3 23 79 25 65laon@fcn.frwww.fcn.fr

Emmanuel Radouxe.radoux@fcn.fr

FCN3 Quai Albert Cauet76470 Le Tréport

T: +33 2 35 50 53 00F: +33 2 35 86 11 95letreport@fcn.frwww.fcn.fr

Le Tréport

France GMT+1

Marie-Pierre Michelmp.michel@fcn.fr

MonthermeFCN7 rue Pasteur08800 Montherme

T: +33 3 24 53 01 28F: +33 3 24 53 05 57montherme@fcn.frwww.fcn.fr

Juliette Rebièrej.rebiere@fcn.fr

FCN10 Boulevard Ernest NoelBP 6860403 Noyon

T: +33 3 44 44 27 52F: +33 3 44 44 22 43noyon@fcn.frwww.fcn.fr

Orléans

Jean-Michel Rouzee jm.rouzee@fcn.fr

Nicolas Brou n.brou@fcn.fr

FCN14 rue de la Manufacture 45160 Olivet

T: +33 2 38 88 12 97F: +33 2 38 43 95 81orleans@fcn.frwww.fcn.fr

Pierre Grange p.grange@fcn.frM: +33 6 76 13 27 89

Stéphane Loubières s.loubieres@fcn.frT: +33 1 40 09 36 46M: +33 6 76 13 29 25

FCN83/85 Boulevard de Charonne75011 Paris

T: +33 1 40 09 54 54F: +33 1 40 09 54 56paris@fcn.frwww.fcn.fr

France GMT+1

Reims-Farman

Denis Clémentd.clement@fcn.fr

FCN10 rue Etienne OehmichenBP 318 51688 reims

T: +33 3 26 09 24 66F: +33 3 26 04 56 93reims-farman@fcn.frwww.fcn.fr

Reims-Moissons

Hervé Menezesh.menezes@fcn.fr

FCN45 rue des MoissonsBP 33451062 reims

T: +33 3 26 77 38 88F: +33 3 26 40 41 83reims-moissons@fcn.frwww.fcn.fr

France GMT+1

Saint Quentin

Rethel

Philippe Jessonp.jesson@fcn.fr

Sabine Rogers.roger@fcn.fr

Francois Ponsinetf.ponsinet@fcn.fr

FCN14 bis rue Jacques Lescot02100 Saint Quentin

T: +33 3 23 06 64 32F: +33 3 23 67 16 64www.fcn.fr

FCN20 avenue Gambetta08300 rethel

T: +33 3 24 38 51 56F: +33 3 24 38 28 30rethel@fcn.frwww.fcn.fr

Senlis

Malika Babacim.babaci@fcn.fr

FCN5-7 avenue du General de GaulleBP 9015760305 Senlis

T: +33 3 44 53 16 49F: +33 3 44 53 12 76senlis@fcn.frwww.fcn.fr

France GMT+1

Sézanne

Chloé Marquesc.marques@fcn.fr

Mikaël Couilletm.couillet@fcn.fr

FCN33 rue Aristide BriandBP 6451122 Sézanne

T: +33 3 26 80 53 30F: +33 3 26 81 34 70sezanne@fcn.frwww.fcn.fr

Laurence Fonquerniel.fonquernie@fcn.fr

FCN2 impasse Michel LabrousseBP 5363731036 Toulouse

T: +33 5 62 16 10 49F: +33 5 61 20 81 09www.fcn.fr

Toulouse

Jean-Michel Richardjm.richard@fcn.fr

FCN2 rue Gaston Arbouin10000 Troyes

T: +33 3 25 80 41 40F: +33 3 25 80 84 17troyes@fcn.frwww.fcn.fr

Troyes

France GMT+1

Vouziers

Francois Ponsinetf.ponsinet@fcn.fr

FCN22-24 rue du Chemin Salé08400 Vouziers

T: +33 3 24 71 82 27F: +33 3 24 71 64 97vouziers@fcn.frwww.fcn.fr

Tbilisi

Georgia

Giorgi Khmaladze g.khmaladze@mgi.com.geM: +995 599 588 485

MGI Mediator LLCN19, D. Gamrekeli StreetSuite 5030160 Tbilisi

T: +995 32 233 09 06F: +995 32 237 89 09info@mgi.com.gewww.mgi.com.ge

Bremen

Dirk Heuer d.heuer@graewe-partner.deT: +49 421 27719 25M: +49 152 089 87196

Gunnar Schwede g.schwede@graewe-partner.deT: +49 421 27719 85M: +49 174 994 4476

Gräwe & Partner GmbHEduard-Schopf-Allee 128217 Bremen

T: +49 421 27719 0F: +49 421 27719 70info@graewe-partner.dewww.graewe-partner.de

Germany GMT+1

Darmstadt

Stephan Haering s.haering@greis-brosent.deM: +49 170 332 4996

Bernd Walterb.walter@greis-brosent.de

Greis & Brosent GmbHBranch rhine-Main Area Berliner Allee 5864295 Darmstadt

T: +49 6151 601 2930F: +49 6151 601 2918s.haering@greis-brosent.dewww.greis-brosent.de

Germany GMT+1

Martin Groht martin.groht@rlt.deT: +49 203 73 994 221

Thorsten Ziegemeier thorsten.ziegemeier@rlt.de

RLT Ruhrmann Tieben & PartnerAm Burgacker 37D-47051 Duisburg

T: +49 203 73 994 0F: +49 203 73 994 10duisburg@rlt.dewww.rlt.de

Duisburg

Karl-Heinz Brosent k.brosent@greis-brosent.deM: +49 172 211 0931

Stephan Haering s.haering@greis-brosent.deM: +49 170 332 4996

Greis & Brosent GmbHKaiserstraße 5040479 Düsseldorf

T: +49 211 49 88 30F: +49 211 49 81 723info@greis-brosent.dewww.greis-brosent.de

Düsseldorf

Germany

Kerstin Engwer kerstin.engwer@rlt.deT: +49 211 17 93 97 137

Oliver Grass oliver.grass@rlt.deT: +49 211 17 93 97 137

RLT Ruhrmann Tieben & PartnerAm Wehrhahn 36D-40211 Düsseldorf

T: +49 211 17 93 97 0F: +49 211 17 93 97 99duesseldorf@rlt.dewww.rlt.de

Düsseldorf

Philipp Penkatzki philipp.penkatzki@rlt.de+49 201 245 15 818

Thomas Althoff thomas.althoff@rlt.de

RLT Ruhrmann Tieben & PartnerHuyssenallee 44D-45128 Essen

T: +49 201 24 51 50F: +49 201 24 51 550essen@rlt.dewww.rlt.de

Germany GMT+1

Frankfurt

Alexander Leoff a.leoff@votum.euT: +49 619 299 5760M: +49 177 5471869

Lothar Stache l.stache@votum.euT: +49 619 299 5760

Votum AGGuiollettstraße 5460325 Frankfurt am Main

T: +49 69 97160 440F: +49 69 97160 444a.leoff@votum.euwww.votum.eu

Dr. Dietmar Cramer dietmar.cramer@cwup.deT: +49 2331 9596 82 M: +49 171 756 5236

Stefan Werthmann stefan.werthmann@cwup.deT: +49 2331 9596 80 M: +49 170 631 1284

Cramer Werthmann & Partner GmbH Schwerter Straße 7758099 Hagen

T: +49 2331 9596 0F: +49 2331 9596 93mail@CWuP.dewww.CWuP.de

Dr. Thies Lentfer thies.lentfer@vondiest.deT: +49 40 3749 4516

Dr. Volker Witten volker.witten@vondiest.de

von Diest, Greve und PartnerAm Sandtorpark 220457 Hamburg

T: +49 40 3749 450F: +49 40 3749 4511info@vondiest.dewww.vdg-wirtschaftspruefer.de

Germany GMT+1

Hamburg

Christian Hoffmann c.hoffmann@ scheffner-hoffmann.de

Frank Scheffner f.scheffner@ scheffner-hoffmann.de

SHP Scheffner & Hoffmann PartnerschaftsgesellschaftKurfürstenanlage 3669115 Heidelberg

T: +49 622 1751 160F: +49 622 1751 162 9info@scheffner-hoffmann.dewww.scheffner-hoffmann.de

Heidelberg

Germany

Alexander Leoff a.leoff@votum.euM: +49 177 5471869

Lothar Stache l.stache@votum.eu

Votum AGNordring 2965719 Hofheim

T: +49 6192 995 760F: +49 6192 995 7628l.stache@votum.euwww.votum.eu

Hofheim

Karlsruhe

Werner Seitz dr.daum@daum-partner.de

Dr Daum & PartnerBeiertheimer Allee 2576137 Karlsruhe

T: +49 721 355 050F: +49 721 355 0590dr.daum@daum-partner.de

Christian Huebner c.huebner@steuerpraxis.netM: +49 171 455 0850

Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbHHarnackstraße 739104 Magdeburg

T: +49 391 300 4590F: +49 391 300 4599info@steuerpraxis.netwww.steuerpraxis.net

GermanyGermany GMT+1GMT+1

Magdeburg Ransbach-Baumbach

Arno Steudter info@steudter-partner.de

MGI Dr. Steudter Revision GmbH WirtschaftsprüfungsgesellschaftHochstraße 3956235 ransbach-Baumbach

T: +49 2623 98730F: +49 2623 987320info@mgi-steudter.dewww.steudter-gruppe.de

Andreas Klier andreas.klier@pape-co.deM: +49 179 476 77 67

Pape & Co. GmbH Steuerberatungrichard-Strauss-Str. 82 / C81679 München

T: +49 89 4 89 55 103office@pape-co.dewww.pape-co.com

Munich

Dr Michael Grüne michael.gruene@ www.menoldbezler.deM: +49 172 715 6574

Albrecht Bacher albrecht.bacher@ www.menoldbezler.deM: +49 173 306 2484

Menold BezlerBreitwiesenstraße 1970565 Stuttgart

T: +49 711 18791 0F: +49 711 18791 899kontakt@menoldbezler.dewww.menoldbezler.de

Stuttgart

Andreas Klier andreas.klier@pape-co.deM: +49 179 476 77 67

Pape & Co. GmbH Steuerbera-tungLeonrodstraße 7Traunstein 83278

T: +49 89 4 89 55 103office@pape-co.dewww.pape-co.com

Germany GMT+1

Traunstein

Christoph Bollhauer c.bollhauer@votum.eu

Christoph Lehnert c.lehnert@votum.euM: +49 151 649 23866

Votum AGBiebricher Allee 3465187 Wiesbaden

T: +49 611 989 3090F: +49 611 989 3099c.bollhauer@votum.euwww.votum.eu

Wiesbaden

Charles Obeng charles.obeng@oakchartered.comM: +233 558 555 064

Timothy Austins Osei info@oakchartered.comM: +233 244 298 210

MGI O.A.K. Chartered Accountants18 Airways AvenueAirport residential AreaP.O. Box AN 5712Accra-North

T: +233 302 732 548F: +233 302 732 549M: +233 244 298 210info@oakchartered.comwww.oakchartered.com

Gibraltar

Andrew Hosking andrew.hosking@ fiduciarywealth.eu M: +34 664 666 2817

Paul Correa paul.correa@ fiduciarywealth.euM: +34 663 028392

Fiduciary Wealth ManagementSuite 2, First FloorPortland HouseGlacis roadP.O. Box 475Gx11 1AA

T: +350 200 50982F: +350 200 46496enquiries@fiduciarywealth.euwww.fiduciarywealth.eu

Gibraltar GMT+1

Athens

Dimitris Manos dmanos@atcaudit.grM: +30 694 537 1247

Alexandros Sofakis a.sofakis@sofakispartners.grT: +30 210 581 4565

Violetta Mazioti v.mazioti@sofakispartners.gr

atc Certified Public Accountants3-5 IfigeniasMetamorfosiAthens 144 51

T: +30 211 013 7856info@atcaudit.grwww.atcaudit.gr

MGI Sofakis Partners3, 25 Martiou st.HaidariAthens 12462

T: +30 210 581 0746F: +30 210 582 2271info@sofakispartners.grwww.sofakispartners.gr

Greece GMT+2

Lic. Edwin Esteban Castellanos Hernandez ecastellanos@chilemonroy.com

Lic. Oscar Chile Monroy mgi@chilemonroy.com

MGI Chile Monroy y Asociados3a. Avenida 12-38 zona 10Edificio Paseo Plaza Business CenterNivel 8, Oficina 802Ciudad de Guatemala01010

T: +502 2203 0909mgi@chilemonroy.comwww.chilemonroy.com

Guatemala GMT–6

Guatemala City

Haiti GMT–5

Gabriel Zephir gabrielzephir@amfexperts.com M: +509 3445 9000

Nadine Zephir nadinezephir@amfexperts.comM: +1 954 850 0575

AMF_Experts6 Bis rue romain (Delmas 33)Delmas Port-au-Prince

T: +509 2813 0090/91F: +509 2813 0090info@amfexperts.com www.amfexperts.com

Port-au-Prince

Honduras HondurasGMT–6 GMT–6

Hector Pineda hector.pineda@cpapt.comM: +504 9726 7524

Reina Esther Pineda reina.pineda@cpapt.comM: +504 3382 8147

Harold Alcerro halcerro@acacpa.hnM: +504 9978 0038

Raul Alcerro M: +504 9982 0985

MGI Pineda Torres & AsociadosEdificio Torre Alfa, Nivel 3, Suite 302Colonia Lomas del Guijarro,Tegucigalpa, M.D.C.C.A.

T: +504 2232 0183hector.pineda@cpapt.comwww.cpapt.com

Auditoria y Consultoria Asociada S. de RL. De C.V.Colonia Castaños SurCalle Principal, Bloque A, casa 11Tegucigalpa 3217

T: +504 2239 4398info@acacpa.hnwww.acacpa.hn

Tegucigalpa Tegucigalpa, Tres Caminos

Reina Esther Pineda reina.pineda@cpapt.comM: +504 3382 8147

MGI Pineda Torres & Asociadosresidencial Tres CaminosCasa 3502 Frente al Prichma, Tegucigalpa (Tres Caminos) C.A.

T: +504 2239 9063www.cpapt.com

Hong Kong GMT+8

Lawrence Wong lawrence@ftwcpa.comT: +852 3589 1288M: +852 6883 6200

FTW & Partners CPA Limitedrooms 1001-1003, 10th FloorWing On Kowloon Centre 345 Nathan roadKowloonHong Kong

T: +852 3589 1008ac@ftwcpa.comwww.ftwcpa.com

Hong Kong

Hong Kong GMT+8

Ken Ho Yin Yeung kenyeung@kennethchaucpa.comT: +852 2541 59 91

Kenneth Chau info@kennethchaucpa.comT: +852 2541 59 91

Kenneth Chau & Co.9th FloorTung Hip Commercial Building244 Des Voeux road CentralHong Kong

T: +852 2850 55 99F: +852 2851 62 10info@kennethchaucpa.comwww.kennethchaucpa.com

László Killik killik.laszlo@mgi-bpo.huM: +36 30 274 8736

BPO AUDIT TAXZichy Géza u. 5.Budapest1146

T: +36 1 422 1339info@mgi-bpo.huwww.mgi-bpo.hu

Hungary GMT+1

Budapest

Anuj Jayesh Sharedalal ajs@crsharedalalco.comM: +91 99 240 77009

Jayesh C. Sharedalal jcs@crsharedalalco.com

C.R. Sharedalal & Co.702, Parshwanath Esquare Corporate roadPrahladnagarAhmedabad 380015Gujarat

T: +91 98 2405 5181M: +91 99 2407 7009info@crsharedalalco.comwww.crsharedalalco.com

India GMT+5.5

Ahmedabad

B.M. Tambakad tambakad@tambakadgoil.com

Deepak Goil deepakgoil@tambakadgoil.comT: +91 80 6772 1828M: +91 98 4519 8104

Tambakad & GoilKrishik Sarvodaya Foundation Building15, Golf Course roadOff Old Airport roadBangalore 560008

T: +91 80 6772 1800F: +91 80 6772 1801deepakgoil@tambakadgoil.comwww.tambakadgoil.com/index.html

Bangalore

Hong Kong

India GMT+5.5

Intuit Management ConsultancyNo.7, Sriji Palace, 17, E.V.K. Sampath roadVepery Chennai 600 007

T: +91 44 2561 1073 www.intuitconsultancy.com

M.R. Narain & Co.1 Mahalingam StreetMahalingapuramChennai 600 034

T: +91 44 4308 1246 email@mrnarain.netwww.mrnarain.net

Chennai

Piyush Bhandari piyush@intuitconsultancy.comM: +91 98 4030 2727

M. Prabakar prabakar@mrnarain.netM: +91 93818 08808

P. Anand anand@mrnarain.netM: +91 93810 67673

Arun Bagaria arun@bagariaco.com

Rahul Bagaria rahul@bagariaco.com

Amit Chopra amit.chopra@gca-associates.comT: +91 11 2373 9312 M: +91 98 1015 5915

Bagaria & Co LLP101 Tripta SadanShantawadi, JP roadAndheri (W)Mumbai 400 058

T: +91 22 2620 9952

GCA Associates Private LimitedCowrks Ground Floor Tower A Paras Twin TowersGolf Course road, Sector-54GurgaonHaryana 122011

T: +91 95 4006 9405www.gca-associates.com

India GMT+5.5

Mumbai

Haryana

Thomas Tody kap_thomas@kap-tbw-email.comT: +62 21 2751 4453M: +62 89 9939 9058

Drs. Thomas, Blasius, Widartoyo & Rekan Certified Public Ac-countantsJln. Matraman raya No. 83-85Jakarta 13140

T: +62 21 275 144 53 www.kap-tbw.com

Indonesia GMT+7

Jakarta

Bhavya Mehta bhavya@kdpaccountants.comM: +91 98330 53616

Sanjeev Kamdar sanjeev@kdpaccountants.comM: +91 98200 70845

Kamdar Desai & Patel Chartered AccountantsSumati Smruti296 Cadell roadDadar WestMumbai 400028

T: +91 22 2447 5000F: +91 22 2447 5001info@kdpaccountants.comwww.kdpaccountants.com

Mumbai New Delhi

India IndiaGMT+5.5 GMT+5.5

Shefali Kandarishefali@intuitconsultancy.comM: +91 97695 70660

Amit Chopra amit.chopra@gca-associates.comT: +91 11 2373 9312M: +91 98101 55915

Intuit Management ConsultancyA-802, CrescenzoC/38-39, G- BlockBandra Kurla ComplexMumbai 400 051

M: +91 97 6957 0660www.intuitconsultancy.com

GCA Associates Private Limited34, Babar LaneBengali MarketNew Delhi 110001

T: +91 11 2335 0585www.gca-associates.com

Arklow

Copsey Murray4 Inver MewsOld Chapel GroundArklowy14 E973Co. Wicklow

T: +353 402 23911info@copseymurray.iewww.copseymurray.ie

Angela Murphy angela.murphy@copseymurray.ie

Vivian E. Nathan vivian.e.nathan@robertsnathan.com M: +353 86 813 8578

Ireland GMT

Roberts NathanThe Penthouse Floor5 Lapps QuayCork

T: +353 21 421 7940 cork@robertsnathan.comwww.robertsnathan.com

Gideon Adi Siallagan gideon@mgi-gar.comT: +62 81 7644 7888

Thomas Tody kap_thomas@kap-tbw-email.comT: +62 21 2751 4453M: +62 89 9939 9058

MGI Gideon Adi & RekanPlasa Sentral 7th Floor Jl. Jend. Sudirman Kav. 47Jakarta 12930

T: +62 21 570 2629 F: +62 21 570 2137 contact@mgi-gar.comwww.mgi-gar.com

Drs. Thomas, Blasius, Widartoyo & Rekan Certified Public AccountantsJl. Taman Kendangsari No. 7 Surabaya 60292 Jl. Boulevard ruko Jascinth 1 No 10 Makassar Sulawesi SelatanSurabaya 60292

T: +62 31 849 6920 www.kap-tbw.com

Indonesia GMT+7

Jakarta

Surabaya

Dublin

Tim O’Keeffe tim.okeeffe@copseymurray.ieM: +353 86 832 7311

Robert Bulman robert.bulman@copseymurray.ieM: +353 87 286 9624

Derek Dervan derek.dervan@robertsnathan.comM: +353 87 122 3650

Copsey MurrayCharter House5 Pembroke rowDublin D02 FW61

T: +353 1 661 0144F: +353 1 662 4431info@copseymurray.iewww.copseymurray.ie

Ireland GMT

Roberts Nathan9 Exchange PlaceInternational Financial Services CentreDublin 1

T: +353 1 876 4550dublin@robertsnathan.comwww.robertsnathan.com

Ireland GMT

Angela Murphy angela.murphy@copseymurray.ie

Copsey MurrayUnit W6CLadytown Business ParkNaasW91 HP27 Co. Kildare

T: +353 45 254 264info@copseymurray.iewww.copseymurray.ie

Tel-Aviv

Israel

Eyal Beltzer beltzer@mgi-israel.co.ilT: +972 73 244 3333M: +972 52 662 6850

Menashe Knobel knobel@mgi-israel.co.ilT: +972 73 244 3322M: +972 52 275 0147

Knobel Beltzer Soraya & Co.20 Hamasger St.67776 Tel-Aviv

T: +972 73 244 3301F: +972 3 639 3021mgi@mgi-israel.co.ilwww.mgi-israel.co.il/en

Tel-Aviv

Israel

Ronny Tiomkin ronny@rt-cpa.co.ilM: +972 544 438 077

R. Tiomkin & Co7 Mezada rdBney BrakTel Aviv 5126112

T: +972 37 521 040info@rt-cpa.co.ilwww.rt-cpa.co.il

Ancona

Pietro Daidone pietro.daidone@pgpartners.it M: +39 348 3369380

PG + PartnersCorso Stamira, 49Ancona 60122

T: +39 071 201 617ancona@pgpartners.itwww.pgpartners.it

Italy GMT+1

Dr. Florian Frei frei@spitaler.it

Dr. Lutz Spitaler lutz@spitaler.itM: +39 338 696 9792

Spitaler Frei & PartnerPaulser Strasse Nr. 29St Pauls-Eppan a.d. WeinstrasseI-39050 Bozen

T: +39 0471 665 715F: +39 0471 673 175lutz@spitaler.itwww.spitaler.it

Italy GMT+1

Fano (PU)

Francesco Bartolucci bartolucci@studiopragma.itM: +39 335 822 0319

Giorgio Gragnola gragnola@studiopragma.itM: +39 335 542 1483

Studio PragmaVia dell’ Abbazia n. 761032 Fano (PU)

T: +39 0721 829 549F: +39 0721 826 616M: +39 335 822 0319pragma@studiopragma.itwww.studiopragma.it

Andrea Canonici andrea.canonici@cavalierestudio.it

Studio Cavaliere Dottori Commercialisti AssociatiVia xx Settembre 28/7Genoa 16121

T: +39 01 0561 689info@cavalierestudio.itwww.cavalierestudio.it

Italy GMT+1

Pierpaolo Vannucci vannucci@vannuccieassociati.itM: +39 348 510 0546

Emanuela Rossarorossaro@vannuccieassociati.it

MGI Vannucci & AssociatiViale S. Concordio No. 71055100 Lucca

T: +39 0583 316 636F: +39 0583 419 451studio@vannuccieassociati.itwww.vannuccieassociati.it

Dario Galloni d.galloni@mgiaudit.comM: +39 339 437 4161

Giovanni Triunfo g.triunfo@mgiaudit.comM: +39 335 689 0228

Enrico Bressan enrico.bressan@pgpartners.itM: +39 339 837 6456

Marco Petruccimarco.petrucci@pgpartners.itM: +39 335 637 8557

MGI De Leone – Triunfo – Galloni & Associati2, Via Giuseppe Brentano20121 Milano

T: +39 0286 915 834F: +39 0236 559 437info@mgiaudit.comwww.mgiaudit.com

PG + PartnersC.so Magenta, 10Milan 20123

T: +39 02 4344 631milano@pgpartners.itwww.pgpartners.it

Francesco Bartolucci bartolucci@studiopragma.itM: +39 335 822 0319

Fabio Tardanicoroma@studiopragma.it

MGI Studio PragmaPiazza Mancini n. 400196 roma

T: +39 063 230 500F: +39 0691 659 290roma@studiopragma.itwww.studiopragma.it

Italy GMT+1

Fukuoka-ken

Takashi Shinoharashinohara@komiyama-cpa.com

Komiyama & Co.2-12-5 Keigo Chuuo-ku Fukuoka-shiFukuoka-ken 810-0023

T: +81 92 751 1605info@komiyama-cpa.comwww.komiyama-cpa.com

Japan GMT+9

Toshiyuki Hitomi hitomi@seiyu.or.jp

Yusuke Nakano yusuke.nakano@seiyu.or.jp

Seiyu Audit Corporation6F WEST18 Bld.rokkaku-KarasumaNakagyo-kuKyoto 604-8134

T: +81 7 5213 7090F: +81 7 5212 2809m-box@seiyu.or.jpwww.seiyu.or.jp

Osaka Tokyo, Minato-ku

Hironori Igawaigawah@seiyu.or.jp

Hironori Yamotoyamotoh@seiyu.or.jp

Keiko Komiyama kubokawa@komiyama-cpa.com

Kazuhiko Shibatashibata@seiyu.or.jp

Kazuhisa Gotokazuhisagoto@hkg.odn.ne.jp

Hidekazu Kubokawakubokawa@komiyama-cpa.com

Seiyu Audit CorporationMIT Exceed Bld.1-6-5 KyutaromachiChuo-kuOsaka541-0056

Komiyama & Co.3-6-9 roppongi Minato-KuTokyo 106-0032

Seiyu Audit Corporation3F Kasumigaseki Tokyu Building3-7-1 KasumigasekiChiyoda-kuTokyo100-0013

Komiyama & Co.1-5-10, 7F, KudankitaChiyoda-kuTokyo102-0073

Japan JapanGMT+9 GMT+9

Tokyo Tokyo, Kudan

JordanJersey

Jordan GMT+2

GMT+2GMT+2

St Helier

Jamal Mohammad Falah jamalm@soaac.comM: +962 7 955 38 403

Khaled Masoud khaledm@soaac.comM: +962 7 952 04 498

Tony Quinn tony.quinn@clivetomes.com

Ahmad E Halalatahmadh@soaac.com

The Scientific Office for Auditing, Accounting & ConsultingUmayya Ben Abed Shams StAmman 11191 Po. Box 910269

T: +962 6 463 26 57F: +962 6 464 81 69M: +962 7 955 38 403info@soaac.comwww.soaac.com

Clive Tomes & CoP.O. Box 771, Ground FloorColomberie CloseSt Helier JE4 0rx

T: +44 1534 511992info@soaac.comwww.soaac.com

The Scientific Office for Auditing, Accounting & ConsultingAbu Al-Ezz CentrerOpposite to Aqaba Medical LaboratoriesAqaba 77110

T: +962 3 203 20 93info@soaac.comwww.soaac.com

Nairobi

Felix Kimoli kimolifk@alekimassociates.co.keM: +254 722 742 257

MGI Alekim AssociatesMachera Court, Suite D3,Komo Lane, off Wood AvenueKilimaniNairobi P.O. Box 44207-00100

T: +254 205 203 753M: +254 721 587 039 info@alekimassociates.co.kewww.alekimassociates.co.ke

Kenya GMT+3

Korea GMT+9

Cheonan Gumi

Cheongju Incheon

Su-Bin Jung sbc1306@hanmail.netM: +82 10 8327 3369

Seong-Whan Jinjin2517@hanmail.netM: +82 10 4645 2517

Hyo-Jong Leelhjcpa@naver.comM: +82 10 8300 4713

Sang-Hyuk Limshyim36@naver.comM: +82 10 8841 2823

Young Ham yham@hanmia.comT: +82 2 3453 0142M: +82 10 5196 1422

Chandae Parkstar@hanmia.comM: +82 10 3681 3109

Taeyul Accounting Corporation, Ltd.#702 and #703, 102 Cheongsu14-roCheonan 31198

T: +82 41 564110www.taeyul.com

Taeyul Accounting Corporation, Ltd.2nd floor, 29 Songwonseo-ro 2-gilGumi 39232

Taeyul Accounting Corporation, Ltd.#501, 66 Seohyunjung-roCheongju South

Korea GMT+9

MGI Hanmi Accounting CorporationA-204 Woorim Lions Valley425 Cheongcheon-dongBupyeong-guIncheon 403-030

T: +82 3 2623 5800F: +82 3 2623 5809yham@hanmia.comwww.hanmia.com

Sang-Won Oh olliee1@daum.netM: +82 10 6203 9354

Young Ham yham@hanmia.comT: +82 2 3453 0142M: +82 10 5196 1422

Taeyul Accounting Corporation, Ltd.Taewha Building, Floors 3 and 521 yeongdongdaero 86-GilGangnam-GuSeoul 06174South

T:+82 2 3445 3072www.taeyul.com

MGI Hanmi Accounting Corporation6 and 7th FloorChangjo bldg143-9 Samseong-dongGangnam-guSeoul 135-090

T: +82 2 3453 4554F: +82 2 3453 0174yham@hanmia.comwww.hanmia.com

Korea GMT+9

Raed Moumen raed68@hotmail.com

Hesham Mohamed El Sakka hesham.elsakka@ boubyanconsulting.comM: +965 65100070

Noha Mohamed Samy Saadeldin info@boubyanconsulting.comM: +965 65500455

Al Moumen & Companyrawdat Al Safwa TowerFahed al Salem StreetAl-Qbla 13092

T: +965 22465581www.almoumen.com

Boubyan Consulting CompanyShikha Altaf AlSabah Complex, first floor, Office 4Ahmed AL Jaber StreetSharq City

T: +965 99830991info@boubyanconsulting.comwww.boubyanconsulting.com

Al-Qbla

Kuwait GMT+3

Kuwait City

Lebanon LebanonGMT+2 GMT+2

Rabih Kerbaj rabih.k@mgi-kicainternational.com M: +961 3 244 202

Sally Hariz sally.hariz@mgi-kicainternational.comM: +961 76 676272

MGI KICA InternationalSamir Khoury bldg West Neighborhood Main roadFirst floorAley

T: +961 5 552 306F: +961 5 553 023M: +961 3 244 202info@mgi-kicainternational.com www.mgi-kicainternational.com

LBeirut

Beirut

K.T.E.C.Badaro Main Street Badaro 2000 Bldg.P.O. Box 116-5368Beirut

T: +961 1 890 259info@ktec-cpa.conwww.ktec-cpa.com

MGI KICA InternationalBeirut-ChoueifatMain roadBeirut 123

M: +961 76 676 272info@mgi-kicainternational.comwww.mgi-kicainternational.com

Cesar Tueni cesar@ktec-cpa.com M: +961 3 726 984

Khaled Tueni khaled@ktec-cpa.comM: +961 3 803 403

Rabih Kerbaj rabih.k@mgi-kicainternational.com M: +961 3 244 202

Sally Hariz sally.hariz@mgi-kicainternational.comM: +961 7 667 6272

Benoit Devaux b.devaux@devaux.lu

Devaux & Associésrue de Muhlenbach 121L-2168

T: +352 26 00 33www.devaux.lu

Luxembourg GMT+1

Luxembourg

Nico Hansen nhansen@fisogest.lu

Patrick Reeff preeff@fisogest.lu

Fisogest SA681 rue de NeudorfL-2220

T: +352 26 44 18 66F: +352 26 44 18 64nhansen@fisogest.luwww.fisogest.lu

Luxembourg GMT+1

Luxembourg

Madagascar GMT+3

José Nirina Rasoanaivo contact@qualex.mgM: +261 32 05 060 24

Sandrine Rakotovao srakotovao@qualex.mgM: +261 34 05 631 88

MGI QualexImmeuble ArO, 2nd floorAntsahavolaBP 7631 - 101 Antananarivo

T: +261 20 22 631 86F: +261 20 22 337 20contact@qualex.mgwww.qualex.mg

Antananarivo

Malaysia

Jason Cheung jasoncheung@lkccpa.com.mo

Kam Chun Leong lkc@lkccpa.com.mo

Mohd Neezal Md. Noordin neezal@aljeffridean.com

Sharifah Fauziah Aljeffri sharifah@aljeffridean.com T: +60 3 2381 1170M: +60 17 222 7716

Keng Ou CPAsAv Praia Grande367-371, Keng Ou Building15th Fl & 17th Fl.Macau 999078

T: +853 2855 3191info@lkccpa.com.mowww.lkccpa.com.mo

AljeffriDean, Chartered Accountants2-2-45, 2nd Floor Tingkat Mahsuri Satu One Square, Bandar Bayan Baru11950 Bayan LepasPenang

T: +60 4 646 4959F: +60 4 644 9959infobayan@mgi-aljeffri.comwww.aljeffridean.com

Banyan Lepas, PenangM

Malaysia GMT+8

AljeffriDean, Chartered AccountantsG7, Surianna D’ royal LilyTaman royal Lily39000 Tanah rataPahang

T: +60 5 491 4953F: +60 5 491 4142info@aljeffridean.comwww.aljeffridean.com

Cameron Highlands, Pahang

AljeffriDean, Chartered Accountants2nd Floor, Acctax Corporate CentreNo. 2 Jalan Bawasah10050 GeorgetownPenang

Georgetown, Penang

Malaysia GMT+8

AljeffriDean, Chartered AccountantsNo. 1A, Jalan Meru UtamaBandar Meru raya30020 IpohPerak

Ipoh, Perak

Kuala Lumpur

Sharifah Fauziah Aljeffri sharifah@aljeffridean.com M: +60 17 222 7716

AljeffriDean, Chartered Accountants2-1-1, 1st Floor, Menara KLHNo. 2 Jalan KasipillayOff Jalan Ipoh (Jalan Sultan Azlan Shah)51200 Kuala Lumpur

Lai Cheng Lok laicheng@cypresspac.com.sgT: +65 6500 7808

AljeffriDean, Chartered Accountants3-19, Medan Perniagan Pauh JayaJalan Baru13700 PraiPenang

T: +60 4 383 9893F: +60 4 399 9960 infoprai@mgi-aljeffri.comwww.aljeffridean.com

Cypress Singapore Public Ac-counting CorporationB206, Block B, Kelana Square17, Jalan SS 7/26, Kelana Jaya47301 Petaling JayaSelangor Darul Ehsan

T: +60 3 7886 2555www.cypresspac.com.sg

AljeffriDean, Chartered AccountantsNo.2B, 2nd Floor Jalan Diplomatik 2Pusat Komersial DiplomatikPresint 1562050 Putrajaya

T: +60 3 8861 8139infoputrajaya@mgi-aljeffri.com

Malaysia MalaysiaGMT+8 GMT+8

Petaling Jaya

Prai, Penang

Putrajaya

Keat Siang Yeo keatsiang.yeo@cypresspac.com.sgM: +60 1 2315 0098

Cypress Malaysia Chartered AccountantsB206, Block B, Kelana Square17, Jalan SS 7/26, Kelana Jaya47301 Petaling JayaSelangor Darul Ehsan

T: +60 3 7886 2555www.cypresspac.com.sg

Selangor Darul Ehsan M

Malaysia GMT+8

AljeffriDean, Chartered Accountants3a, 1st Floor, Wisma BandaranJalan Ibrahim08000 Sungai PetaniKedah

Jesmond Pace jespace@factgroup.netM: +356 9943 2016

Matthew Sapianomsapiano@factgroup.netM: +356 9944 7386

Franco Privitelli francop@mgimalta.comM: +356 7947 7585

Nicholas Falzon nick@mgimalta.comM: +356 9942 1262

FACT Consulting LimitedCornerlineDun Karm StreetBirkirkara BKr 9039

T: +356 2142 2564info@factgroup.netwww.factgroup.net

MGI MaltaCentral Business CentreLevel 1 – Suite 2Mdina roadZebbugZBG9015

T: +356 2180 2044F: +356 2167 5418info@mgimalta.comwww.mgimalta.com

Birkirkara

Zebbug

Sungai Petani, Kedah

Mauritius GMT+4

Virrsing Ramdeny vramdeny@intnet.muM: +230 5252 8000

De Chazal & AssociatesGFIN Tower, Level 3CybercityEbene

T: +230 460 4015acl@bow.intnet.muwww.dca-acl.com

Neeraj Bhogun neeraj.bhogun@harelmallac.comM: +230 5258 7420

Shakil Azeershakil.azeer@harelmallac.comM: +230 5799 2946

Harel Mallac Global Ltd1st Floor, Harel Mallac Building18 Edith Cavell StreetPort Louis

T: +230 210 6613F: +230 213 2186ops_hmgs@harelmallac.comwww.harelmallacglobal.com

Port Louis

Mexicali

Mexico

C.P.C. Esther Zavala Zazueta esther@zavalaconsultores.comT: +52 664 215 9296

C.P.C. Roberto Zavala Gutiérrez roberto@zavalaconsultores.comT: +52 664 215 9295

MGI Zavala Gutiérrez y Cia S.C.Ave. Alvaro Obregon No. 1117 Local 2Edificio Alba roja entre C y DZona CentroPrimera SecciónMexicali B.C.CP 21100

T: +52 664 684 2392F: +52 664 684 2392roberto@zavalaconsultores.comwww.zavalaconsultores.com

Baja California GMT–8

Jorge Lepe cpa.jdiaz@gmail.comT: +52 664 105 3423

Díaz y Pérez Contadores Públicos, S.C.Calle 4ta. Diaz Miron 8139 1-B Col. Centro Z.P. 22000Tijuana, B.C. CP 22000

T: +52 664 685 9477dpcp@prodigy.net.mx

TijuanaM

C.P.C. Esther Zavala Zazueta esther@zavalaconsultores.comT: +52 664 215 9296

C.P.C. Roberto Zavala Gutiérrez roberto@zavalaconsultores.com

Pepe Barragan josemota@motameza.comM: +52 871 727 2485

Cuauhtemoc Contreras cuauhtemoc@zesati.com.mxT: +52 552 122 2270M: +52 1 55 1844 0258

MGI Zavala Gutiérrez y Cia S.C.Blvd. Sanchez Taboada2492-1 esquina con ClementeOrozco, Colonia Zona rioTijuana B.C.CP 22320

T: +52 664 215 9295F: +52 664 684 2392roberto@zavalaconsultores.comwww.zavalaconsultores.com

Mota Meza, S.C.Julio Luján 172 Col. Ampliación Los ÁngelesTorreónCP 27140

T: +52 871 716 3040contacto@motameza.comwww.motameza.com

Despacho Zesati y Cía., S.C.Laguna de Términos 221 GranadaMeixco City CP 11520

T: +52 552 122 2272www.zesati.com.mx

Tijuana

Torreón

Mexico City

Mexico MexicoBaja California

Coahuila

Mexico CityGMT–8

GMT–8

GMT–6

C.P.C. José Carlos Cardoso Castellanos jcardoso@bargallo.com.mx

C.P.C. Rafael Castellanos Perez rafaelcp@bargallo.com.mxM: +52 122 9984 1239

MGI Bargalló, Cardoso y Asociados, S.C.Insurgentes Sur 949 - 2º PisoColonia NapolesMexico CityCP 03810

T: +52 55 5682 5460F: +52 55 5682 5514bca@bargallo.com.mxwww.bargallocardosoyasociados.com

Mexico Mexico

Monterrey

Oswaldo Velazquez oswaldo.velazquez@cpamty.comM: +52 1 811 611 0670

C. P. & A., S.C.Vicente Ferrara 2180 Parque Obispado 64050MonterreyNuevo LeónCP 64060

T: +52 818 242 8900www.cpamty.com

Nuevo León GMT–6

Eduardo Nyssen Ocaranza enyssen@nyssen.comM: +52 1 777 327 3585

José Ricardo Camacho rcamacho@cyaa.com.mxM: +52 2225 051358

Nyssen Consultores Asociados, S.C.Av. Teopanzolco 406 2° piso Col. reformaCuernavacaMorelosCP 62260

T: +52 777 314 1667direcciongeneral@nyssen.comwww.nyssen.com

Camacho y Asociados Asesores de Empresas S.C.Cerrada 17 A Oriente No. 1706 Col. El AngelPuebla CP 72500

T: +52 222 243 2427www.cyaa.com.mx

Cuernavaca Puebla

Morelos PueblaGMT–6 GMT–6

Queretáro

Omar Antonio Perez Enriquez oaperez@poeconsultores.com.mxT: +52 442 309 3302M: +52 1 442 219 4442

Pérez Olvera Enriquez Asociados, S.C.Av. Paseo de la reforma 146 Col. Lomas del MarquézQueretáro CP 7146

T: +52 442 309 3315www.poeconsultores.com.mx

Queretáro GMT–6M

Mexico Mexico

Playa del Carmen

Alberto Rocabert alberto.rocabert@arycia.mxT: +52 998 113 1000M: +52 998 100 0539

Alberto Rocabert y CompañíaPalmeiras Business CenterOficina 1 Col. EjidalPlaya Del Carmen , Q.r.CP 77712

T: +52 8984 803 19 93contacto@arycia.mxwww.arycia.mx

Quintana roo GMT–6

Alberto Rocabert alberto.rocabert@arycia.mxM: +52 998 100 0539

Miguel Angel Vallejo mvallejo@vallejorico.com.mxM: +52 1 833 311 1524

Alberto Rocabert y CompañíaBonampak Manzana 1 No. Lote 1 No. Int Oficina 803Supermanzana 1 CentroCancún, Q.r.C.P. 77500

T: +52 998 113 1000contacto@arycia.mxwww.arycia.mx

Vallejo y Asociados, S.C.Dr. Alarcón 206 D Nte. Zona CentroTampico TamaulipasCP 89000

T: +52 833 212 7474www.vallejorico.com.mx

Cancun

Quintana roo TamaulipasGMT–6 GMT–6

Tampico

Boca del Rio

Claudia Estrada Aguiñaga contadoresfinancieros@hotmail.comM: +52 229 264 0141

Consultores Empresariales Especializados, S.C.Espana 238 Colonia Lomas Del Mar 94293Boca del rioVeracruz CP 9299

T: +52 229 927 6335contadoresfinancieros@ hotmail.com

Veracruz GMT–6M

Casablanca

Morocco

Mohamed Boumesmar m.boumesmar@audicis.maM: +212 6 6133 6162

Audicis SARL158 Bd d’AnfaImmeuble Auteuil20 050 Casablanca

T: +212 52294 7474F: +212 52294 7477m.boumesmar@audicis.mawww.audicis.ma

Veracruz

Mexico

C.P.C. Rafael Castellanos Perez rafaelcp@bargallo.com.mxM: +52 122 9984 1239

C.P.C. Luis Martin Sanchez LunaIsanchez@bargallo.com.mx

MGI Bargalló, Cardoso y Asociados, S.C.Lafragua No. 2230Despachos 5 y 6Esquina remesFraccionamiento reformaVeracruzCP 91919

T: +52 229 935 3686F: +52 229 935 8250rafaelcp@bargallo.com.mxwww.bargallocardosoyasociados.com

Netherlands

Nepal GMT+1

GMT+5.45

Kathmandu

Sjoerd Kuiper s.kuiper@verstegenauditors.com

Verstegen auditors and consultantsZwedenlaan 229403 DE Assen

T: +31 78 648 1555F: +31 78 648 1599info@verstegenauditors.comwww.verstegenauditors.com

Shankar Associates, Chartered Accountants29 PragatimargHanumansthanAnamnagarKathmandu

T: +977 1 5705202info@saca.com.npwww.saca.com.np

Dordrecht

Eindhoven

Erik Jasper Noll erikjasper.noll@wesselman-info.nlM: +31 62 274 3794

Kripson Manandhar kripson@saca.com.npM: +977 98 03393664

Shankar Thapa shankar@saca.com.np

Verstegen auditors and consultantsNoordendijk 2073311 rN Dordrecht

Wesselman Accountants | AdvisorsMeerkollaan 15P.O. Box 64365600 HK Eindhoven

T: +31 40 211 4411info@wesselman-info.nlwww.wesselman-info.nl

Netherlands NetherlandsGMT+1 GMT+1

Gorinchem

Helmond

Hoofddorp, Schiphol Airport

Joop Kuijpers joop.kuijpers@wesselman-info.nlM: +31 65 368 5730

Verstegen auditors and consultantsEdisonweg 21D4207 HE Gorinchem

Wesselman Accountants | AdvisorsAarle-rixtelseweg 14P.O. Box 1925700 AD Helmond

T: +31 49 254 8555info@wesselman-info.nlwww.wesselman-info.nl

Verstegen auditors and consultantsHoofddorp Office, Schiphol AirportTranspolisparkSiriusdreef 17-272132 WT Hoofddorp

T: +31 78 648 1555info@verstegenauditors.comwww.verstegenauditors.com

Auckland

New Zealand

Jill Howard jill@mginz.co.nzM: +64 2 1289 76 55

Rachel Easton rachele@mginz.co.nzM: +64 2 198 79 87

MGI AucklandLevel 2Fidelity House81 Carlton Gore roadPO Box 2296Shortland StreetAuckland 1140

T: +64 9 377 13 62F: +64 9 307 27 40M: +64 2 173 61 55nick@mginz.co.nzwww.mginz.co.nz

GMT+12

Haruna Nma Yahaya hyahaya@harunayahaya.orgM: +234 80 5555 1333

Natalie Solorzano natysol1@hotmail.comM: +505 8755 5178

Mohammed Liman liman@harunayahaya.org T: +234 70 1094 5181M: +234 70 3094 5656

Haruna Yahaya & Co.No. 20, Victoria Ironsi Street41 Crescent4th AvenueGwarinpa Estate IIAbuja FCT

T: +234 80 7849 0826 infohq@harunayahaya.orgwww.harunayahaya.org

FIACYCPA, S.A.reparto Los robles, No.5Managua

T: +505 2224 4244 fiacycpa@gmail.comwww.fiacycpa.com.ni

Haruna Yahaya & Co.4th Floor, Hamza Zayyad House No. 4 Muhammadu Buhari Way P.O. Box 8607Kaduna

T: +234 80 7849 0825infohq@harunayahaya.orgwww.harunayahaya.org

Nigeria

Nicaragua GMT+1

Managua Kaduna

Olayinka Alabi alabi@mgialabiekundare.comM: +234 1 803 322 8746

MGI Alabi EkundarePO Box 45422A Montgomery roadyabaLagos

T: +234 1 745 0474mgialabiekundare@yahoo.comwww.mgialabiekundare.com

LagosN

Bojan Petreski bojan.petreski@a-ba.mk M: +389 70 396 982

Darko Kalin darko.kalin@a-ba.mkM: +389 70 396 980

Fredrik W. Langseth fredrik@langsethrevisjon.no M: +47 98 64 44 63

Mats Fredriksen mats@langsethrevisjon.noM: +47 98 85 87 30

A&BA GroupStr.Pariska no. 50/1-81000 Skopje

T: +389 2 6140 901contact@a-ba.mkwww.a-ba.mk

Langseth Revisjon ASryensvingen 30680 Oslo

T: +47 22 62 54 00fredrik@langsethservices.nowww.langsethrevisjon.no

North Macedonia GMT+1

Rolf Müller rm@mgi.noM: +47 982 50 732

Unni Buttingrud Johannessen ubj@mgi.noM: +47 473 92 521

MGI Regnskap ASTorvveien 11383 AskerOslo

T: +47 40 00 36 80F: +47 66 90 40 16mgiregnskap@mgi.nowww.mgiregnskap.no

Norway GMT+1

Haruna Nma Yahaya hyahaya@harunayahaya.orgM: +234 80 5555 1333

Haruna Yahaya & Co.Ahmadu Bello House Shiroro roadP.O.BOx 2994MinnaNiger State

T: +234 80 3454 7524infohq@harunayahaya.orgwww.harunayahaya.org

Nigeria GMT+1

SkopjeN

OIslamabad

Pakistan

Imran Ilyas imran@ilyassaeed.comM: +92 300 855 8423

Ilyas Saeed & Co. (ISCO)Office # 26, Second Floorrose PlazaI - 8 MarkazIslamabad

T: +92 51 493 8026F: +92 51 493 8028M: +92 300 855 8423imran@ilyassaeed.comwww.ilyassaeed.com

Piyush Manu Thakkar pmthakkar@mgi-vision.comM: +968 9899 1818

Rakesh Jobanputrark@mgi-vision.comM: +968 9589 5533

MGI Vision Chartered AccountantsSuper residency 01Suit 43, 3rd floorMBD – ruwiMuscat

T: +968 2482 0011F: +968 2481 9770info@mgi-vision.comwww.mgi-vision.com

Oman GMT+4

Muscat

Islamabad

Pakistan

Imran Ul Haq islamabadoffice@njmi.net

Nasir Javaid Maqsood Imran Chartered AccountantsOffice #12 & 13, 3rd Floor, Fazal ArcadeF-11 MarkazIslamabad

T: +92 51 222 8138njmiisl@cyber.net.pkwww.njmi.net

Karachi

Saghir Ahmedsaghirahmad_co@hotmail.comT: +92 21 824 3124

Ilyas Saeed & Co. (ISCO)418 Press CenterShahrah-e-Kamal AttaturkKarachi

T: +92 21 326 35676info@ilyassaeed.comwww.ilyassaeed.com

Muhammad Qausim nasirgulzar@njmi.net

Nasir Javaid Maqsood Imran Chartered Accountants904, 9th Floor, Q.M. HousePlot No 11/2Ellander roadOpp. Shaheen Complex, off. I.I Chundrigar roadKarachi 59201

T: +92 21 322 12382consult1@cyber.net.pkwww.njmi.net

Pakistan GMT+5

Karachi

Imran Ul Haq islamabadoffice@njmi.netT: +92 051 222 8138

Nasir Javaid Maqsood Imran Chartered AccountantsOffice # 1102, l-Hafeez Heights66-D/1, Ghalib road Gulberg-IIILahore 54000

T: +92 42 357 548 2122nasirg@wol.net.pkwww.njmi.net

Pakistan GMT+5

Lahore

Imran Ilyas imran@ilyassaeed.comM: +92 300 855 8423

Muhammad Ilyas m.ilyas@ilyassaeed.com

Ilyas Saeed & Co. (ISCO)A-4, Sea Breeze HomesShershah BlockCivic Centre (Barkat Market)New Garden Town54700 Lahore

T: +92 42 3586 1852F: +92 42 3585 6145info@ilyassaeed.comwww.ilyassaeed.com

Al Bireh

Palestine

Abdelghani Sabri Al Shamali asab_jp@yahoo.comT: +970 4243 6020M: +970 5993 55008

Firas Zaghalfzaghal@dimensions.psT: +970 2296 6266

Abdelghani Al Shamali & Co. Auditing BureauB.O. Box 4586Floor No.6, Office No.6Al Isra’a BuildingAl Bireh

T: +970 2297 5265F: +970 2297 5269M: +970 5993 55008asab_jp@mgi-palestine.comwww.mgi-palestine.com

Abdelghani Sabri Al Shamali asab_jp@yahoo.comM: +970 5993 55008

Abdelghani Al Shamali & Co. Auditing BureauPO Box 157AbuBakr st.Opposite to Arab BankMahameed BldgJenin

T: +970 4243 6020F: +970 4250 5321M: +970 5993 55008asab_jp@mgi-palestine.comwww.mgi-palestine.com

Bethania

Milton Chambonett chambonett@cwpanama.netM: +507 6612 7512

CPA / Tax Chambonett y AsociadosUrbanizacion Los AngelesAve. Los PeriodistasBethania 07095

T: +507 260 9330chambonett@cwpanama.netwww.cpataxchambonetty asociados.com

Panama City

Eduardo Montúfar Rojas montufar@montufarcpa.com

MGI Montúfar & AsociadosCalle 50 y Ave. Beatríz de CabalTorre VIP8th FloorPanama City

T: +507 269 4945F: +507 223 7606montufar@montufarcpa.comwww.montufarcpa.com

Panama GMT–5

Luis Gutiérrez Ríos lgutierrez@gutierrezrios.comM: +51 997 913 719

Luis Gutiérrez Sosa luisgs@gutierrezrios.comM: +51 987 978 187

Angel Saco angel.saco@ rssconsultinggroup.comM: +51 99 275 3715

Walter Ramírez walter.ramirez@ rssconsultinggroup.comM: +51 99 271 7524

MGI Gutiérrez Rios y Asociados S. Civil de R.L.Calle Chinchón 863 Oficina 02San IsidroLima 27

T: +511 221 7893F: +511 221 7773M: +51 987 978 185audigur@gutierrezrios.comwww.gutierrezrios.com

Ramirez, Saco y Asociados S. Civil de R.LCalle Chinchon No 901 Oficina 601San IsidroLima

T: +51 782 7530www.rssconsultinggroup.com

GMT–5

Metro Manila

Edgardo Leonardo cpafrzeta@gmail.comM: +63 917 827 0428

Wilfredo Vicente willyvicente@ leonardovicente-cpa.comM: +63 917 854 8196

Leonardo Vicente and Associates, CPAsUnit 55 Zeta II Building191 Salcedo StreetLegaspi VillageMakati CityMetro Manila

T: +63 2812 4041lva@leonardovicente-cpa.comwww.leonardovicente-cpa.com

Philippines GMT–5

Poland GMT+1

Krakow

Poznan

Tomasz Biel tomasz.biel@taxtone.plM: +48 69 058 04 22

Krzysztof Pawłowski kpawlowski@abcgroupCE.comM: +48 502 310 646

Robert Nettmann rnettmann@abcgroupCE.com M: +48 513 045 843

TaxTone Sp. zo.o.Siemomysła 41Kraków 30-571

T: +48 12 307 15 72biuro@taxtone.plwww.taxtone.pl

ABC Audit Sp. z o.o.ul. Ignacego Paderewskiego 6/11Poznań 61-770

T: +48 61 852 58 45F: +48 61 853 50 20biuro@abcgroupCE.comwww.abcgroupCE.com

Poland GMT+1

Katowice

Katarzyna Wawro-Rzychoń katarzyna.wawro-rzychon@taxtone.pl

TaxTone Sp. zo.o.Klimczoka 9 lok. 31AKatowice 40-857

T: +48 57 093 88 50biuro@taxtone.plwww.taxtone.pl

Poland GMT+1

Warsaw

Aneta Saramak aneta.saramak@ arenaadvisory.comT: +48 22 102 20 77M: +48 603 700 0150

Joanna Żmuda-Trzebiatowska joanna.zmuda-trzebiatowska@ arenaadvisory.plM: +48 503 631 355

Grzegorz Modzelewski g.modzelewski@modzelewski.taxM: +48 505 421 200

Tomasz Modzelewskit.modzelewski@modzelewski.taxM: +48 792 434 436

Arena Tax Sp. z o.o.Kliwer BuildingBukowińska 22BWarszawa 02-703

T: +48 22 102 20 30office@arenaadvisory.comwww.arenaadvisory.com

MGI ModzelewskiAl. Jerozolimskie 136Warszawa 02-305

T: + 48 22 875 30 55F: + 48 22 825 50 78office@modzelewski.taxwww.modzelewski.tax/en

Almeirim

Lisbon

Ema Palma epalma@mgi.pt

Alec Beerten alec@mpasroc.ptT: +351 213 863 042

Alec Beerten alec@mpasroc.pt

MGI & Associadosrua Augusto Macedo, 10 C - Esc. 11600-794 Lisboa

T: +351 211 941 112gerallisboa@mgi.ptwww.mgi.pt

Martins Pereira, João Careca & Associados, SROC, LdaParque Lourenço de Carvalho, 4-1º2080-043 Almeirim

T: +351 243 579 174office@mpasroc.pt

Martins Pereira, João Careca & Associados, SROC, Ldarua Joshua Benoliel, n.º 1 - 2º D1250-273 Lisboa

T: +351 213 863 042office@mpasroc.pt

Portugal GMT

Qatar GMT+3

Ahmad Hassan ahassan@mgi-maa.comM: +974 3032 2575

Khalid Laham klaham@mgi-maa.comM: +974 3381 5192

MGI MAAAli Bin Jabor Building, C-ring road – Cinema SignalBuilding No 1, Office No. 7P.O. Box No. 30019 Doha

T: +974 4467 4601info@mgi-maa.com www.mgi-maa.com

Portugal

Puerto Rico

GMT –4

Cupey San Juan

Manuela Ferreira mferreira@mgi.pt

Patrícia Mendes pmendes@mgi.ptM: +351 939 550 004

Xavier Curet xcuret@landaumpierre.com

MGI & Associadosrua de Damião de Góis, 176, Esc. 1.6-1.74050-222 Porto

T: +351 225 074 340M: +351 912 751 506geral@mgi.ptwww.mgi.pt

Landa Umpierre PSCAna G. Mendez Ave. (road 176) Km 1.1Cupey San Juan 00926

T: +1 787 765 4644lupsc@landaumpierre.comwww.landaumpierre.com

Puerto Rico GMT –4

San Juan

Jonathan Rodriguez jrodriguez@jjcpapr.comM: + 1 787 463 7803

Josue Cabrerajcabrera@jjcpapr.comM: +1 787 232 8035

J&J CPA, LLC248 FD roosevelt AveSuite 305San Juan 00918

T: +1 787 985 9266jrodriguez@jjcpapr.comwww.jjcpapr.com

Russia GMT+3

Viacheslav Kosenkov kosenkov.vi@gmail.comT: +7 812 327 10 39M: +7 921 980 39 23

Auditing Firm BOSY, AO22m lit.LMoskovskiy pr.St Petersburg 190013

T: +8 812 647 07 97audit@af-bosy.ruwww.af-bosy.ru

St Petersburg

Bucharest

Carmen Mihaela Simion carmen.simion@teaha.roT: +40 21 407 4961M: +40 72 887 0900

Corneliu Teofil Teaha teo@teaha.roT: +40 21 407 4964M: +40 72 271 5116

Teaha Management Consulting SRLGreen Gate Offices5th floor, Unit 1, 5th district22 Tudor Vladimirescu Blvd.Bucharest050883

T: +40 21 407 4900F: +40 21 313 8857M: +40 72 271 5116teo@teaha.rowww.teaha.ro

Romania GMT+2

Abdullah A. Al-Hamli abdullah@alhamli.com.saM: +966 50 584 6239

Mahmoud Fahmy mahfahmy@alhamli.com.saT: +966 13 833 9996M: +966 50 492 8950

Al-Hamli Group CPA & ConsultantsAl-Melhem Tower, Office No. 101Al-Thorayaat StreetAl-Mabarraz District Hofof

T: +966 13 562 2933F: +966 13 562 2755info@alhamli.com.sawww.alhamli.com.sa

Saudi Arabia GMT+3

Al-Hasa

Ghassan M. Al-Majed gh.almajed@alhamli.com.saM: +966 55 587 2155

Mahmoud Fahmy mahfahmy@alhamli.com.saM: +966 50 492 8950

Al-Hamli Group CPA & ConsultantsMoammer Tower, Office No: 402-403Al-Khaleej StreetAl Shati DistrictDammam

Dammam

Osama Y. Zuhairi o.zuhairi@alhamli.com.saT: +966 12 612 0055M: +966 54 477 4484

Muhamed Khawaja msobhy@alhaij.comT: +966 11 279 1723M: +966 50 547 6167

Al-Hamli Group CPA & ConsultantsJameel Square BuildingPrince Mohammed Bin Abdulaziz Street (Al Tahlia)Al Andalus DistrictJeddah

T: + 966 12 612 0055F: + 966 12 612 0066info@alhamli.com.sawww.alhamli.com.sa

Mohamed A Al-Haij & CoP.O. Box 17140Jeddah Makarona roadMushrafa Dist. Albotolah Street Vila 11Jeddah 21484

T: +966 12 676 0401info@jed.alhaij.com

Saudi Arabia GMT+3

Jeddah

Khaled M. Al-Bassam khaled@alhamli.com.saT: +966 11 249 5222 M: +966 59 666 5556

Al-Hamli Group CPA & ConsultantsCrystal Center, Office No. 17 & 18King Abdullah road, Exit 10Al-Quds Districtriyadh

Saudi Arabia GMT+3

Riyadh

Serbia GMT+1

Biljana Zeljković biljana.zeljkovic@dvadukata.comT: +381 11 6558 151M: +381 64 616 34 64

Zoran Zeljković zoran.zeljkovic@dvadukata.comT: +381 11 6558 154M: +381 64 670 47 77

Dva Dukata dooBulevar JNA 121-a Belgrade 11222

T: +381 11 3097 307F: +381 11 6558 149office@dvadukata.comwww.dvadukata.com

Belgrade, Jacinci

Serbia GMT+1

Biljana Zeljković biljana.zeljkovic@dvadukata.comT: +381 11 6558 151M: +381 64 616 34 64

Zoran Zeljković zoran.zeljkovic@dvadukata.comT: +381 11 6558 154M: +381 64 670 47 77

Dva Dukata dooBulevae Mihaila Pupina 6 14th FloorBelgrade 11000

T: +381 11 6558 155slavija@dvadukata.comwww.dvadukata.com

Belgrade, New Belgrade

Singapore

Lai Cheng Lok laicheng@cypresspac.com.sg

Pankaj Kumar pankaj@intuitconsultancy.comM: +65 9234 0891

Cypress Singapore Public Accounting Corporation1 Scotts road#21-06 Shaw Centre228208

T: +65 6500 7800www.cypresspac.com.sg

Intuit Management ConsultancyOne raffles Place, #19-61 Tower 20486162

T: +65 6808 5624www.intuitconsultancy.com

Singapore

Imran Assan imran@mgialliance.sg

Najeeb Assan najeeb@mgialliance.sg

MGI Alliance PAC60 robinson road#11-01 BEA BuildingSingapore 068892

T: +65 6227 6123F: +65 6227 2061contact@mgialliance.sgwww.mgialliance.sg

Singapore

P.S. Somasekharan soma@nra.com.sgM: +65 9694 4545

MGI N. Rajan Associates10 Jalan BesarNo. 10-12Sim Lim TowerSingapore 208787

T: +65 6293 8089F: +65 6293 5756soma@nra.com.sgwww.nra.com.sg

Singapore

Slovakia GMT+1

Diana Balaskó balasko.diana@ paragrafslovakia.skT: +421 902 894 753

László Szalay szalay.laszlo@ paragrafslovakia.skT: +421 918 488 864

Paragraf Tax Advisory and Accountancy OfficeSpitalska 2905945 01 Komarno

T: +421 35 772 1271F: +421 35 772 1273office@paragrafslovakia.skwww.paragrafslovakia.sk

Komarno

Cape Town

Abraham Petersenabe.petersen@bassgordon.co.zaT: +27 21 405 8574M: +27 82 534 3377

Stuart Hendlerstuart.hendler@bassgordon.co.zaT: +27 21 405 8538M: +27 82 777 7582

MGI Bass Gordon17th Fl, 1 Thibault Square1 Long StreetCape Town 8001

T: +27 21 405 8500F: +27 21 419 6720abe.petersen@bassgordon.co.zawww.bassgordon.co.za

South Africa GMT+2

Andreu Aparicio aaparicio@cyp.esT: +34 937 368 009M: +34 661 92 23 83

Meritxell Pérez-Copons mperez@cyp.esM: +34 629 77 93 78

Cortes & Perez Auditores y Asesores Asociados, S.L.Passeig de Gràcia nº11 esc.A, 2º 2ª08007 Barcelona

T: +34 932 702 414www.cyp.es

Barcelona

Spain Spain

Andreu Pujol i Camps apujol@ambitassessor.com

Marc Ivars Iglesias mivars@ambitassessor.comM: +34 615 508 237

MGI Àmbitrambla de Catalunya98 5-2 08008 Barcelona

T: +34 933 233 100F: +34 937 782 211ambit@ambitassessor.comwww.ambitassessor.com/ internacional/en

Barcelona

Arantxa Bustinduy delegacionbarcelona@audiconpartners.com

MGI Audicon & PartnersCalle Via Laietana, 36, 7th 1st08003 Barcelona

T: +34 616 183 122delegacionbarcelona@ audiconpartners.comwww.audiconpartners.com

Elisa Cañas Ruiz ecanas@audiconpartners.com

MGI Audicon & PartnersAvenida de Madrid 11Entreplanta Izquierda23009 Jaén (Andalucía)

T: +34 616 505 235auditoria@audiconpartners.comwww.audiconpartners.com

Madrid

Manuel Gómez Conesa manuel@audiconpartners.com

David Moreno de Llave dmoreno@audiconpartners.com

MGI Audicon & PartnersC.C.Cuesta Blanca No. 20, Floor 328108 Alcobendas

T: +34 913 565 003F: +34 913 614 930auditoria@audiconpartners.comwww.audiconpartners.com

Spain GMT+1

Palma De Mallorca

Miguel Ramírez miguel.ramirez@audiconpartners.com

MGI Audicon & PartnersC/ Font i Monteros, 22, 1ºB07003 Palma De Mallorca

Spain GMT+1

Terassa

Pontevedra

Cortes & Perez Auditores y Asesores Asociados, S.L.c./ Gutenberg, n° 3-13, 5°A08224 TerrassaBarcelona

T: +34 937 368 009www.cyp.es

MGI Audicon & Partnersrúa xogo da Olano 4 portal 1-1ºH36400 Porriño

T: +34 986 113 446F: +34 986 113 483diego.pajares@audiconpartners.comwww.audiconpartners.com

Andreu Aparicio aaparicio@cyp.esM: +34 661 92 23 83

Meritxell Pérez-Copons mperez@cyp.esM: +34 629 77 93 78

Diego Pajares Dominguez diego.pajares@audiconpartners.com

Isabel López Ramírez ilopez@audiconpartners.com

MGI Audicon & PartnersPlaza del roblecilloresidencial Parque de LevanteBloque 1, Bajo Izquierdo30506 Altorreal (Molina de Segura)Murcia

Murcia

Valencia

Marina Sada delegacionvalencia@audiconpartners.com

MGI Audicon & PartnersC/ Cirilo Amorós, 646004 Valencia

T: +34 963 288 484F: +34 963 288 474delegacionvalencia@ audiconpartners.comwww.audiconpartners.com

Colombo

Roberto Sabalete roberto.sabalete@audiconpartners.com

MGI KAL Rupasinghe & Co. (Chartered Accountants)No.6 Balahenamulla LaneKirulapona Colombo 6

T: +94 11 281 5655F: +94 11 219 9819kalrupco@mgikalrupco.comwww.mgikalrupco.com

MGI Audicon & PartnersPlaza San Miguel 12 1º D50001 Zaragoza

T: +34 608 241 959 F: +34 976 223 126delegacionzaragoza@ audiconpartners.comwww.audiconpartners.com

Zaragoza

Sri Lanka GMT+5.5

Anuradha M. Costa anuradha@mgikalrupco.comM: +94 774 72 60 30

Lakshman Rupasinghe lakshman@mgikalrupco.comT: +94 11 219 9819M +94 777 39 66 59

Sweden

Rosersberg

Ola Lindberg ola.lindberg@dalco.seM: +46 70 590 23 01

Dalco Redovisning ABrosersbersvagen 31195 71 rosersberg

T: +46 10 708 04 90www.dalcoadmin.se

Caisa Westin caisa.westin@revideco.seM: +46 70 628 04 62

Oscar Eriksson oscar.eriksson@revideco.se

Revideco ABGårdavägen 1412 50 Göteborg

M: +46 70 628 04 62 caisa.westin@revideco.sewww.revideco.se

Gothenburg

Sweden

Skellefteå

Andreas Boman andreas.boman@revideco.seT: +46 910 380 20M: +46 70 666 40 28

Britt-Inger Andersson britt-inger.andersson@revideco.seT: +46 910 383 06M: +46 70 104 37 78

Revideco ABNygatan 67S-931 30 Skellefteå

T: +46 910 105 80F: +46 910 383 03britt-inger.andersson@revideco.sewww.revideco.se

Stockholm

Emma Lindequist emma.lindequist@revideco.seT: +46 8 5454 2521

Erik Emilsson erik.emilsson@revideco.seT: +46 8 5454 2502M: +46 70 641 26 02

Revideco ABDrottningholmsv. 22S-112 42 Stockholm

T: +46 8 5454 2500F: +46 8 5454 2509info@revideco.sewww.revideco.se

Switzerland

Fabio Krieger fabio.krieger@ roethlisbergerag.chT: +41 31 336 14 20

Romano Jungo romano.jungo@roethlisbergerag.ch

Dr. Röthlisberger AGPO Box 561Schoenburgstrasse 413000 Bern 22

T: +41 31 336 14 14F: +41 31 336 14 15info@roethlisbergerag.chwww.roethlisbergerag.ch

Lausanne

Andre Farinelli afarinelli@mgi-auditetgestion.chT: +41 79 728 52 74

Bernard Knobl bernard.knobl@ mgi-auditetgestion.chT: +41 79 210 29 71

MGI Audit et Gestion SarlPlace Saint-François 9BP 6924CH 1003 Lausanne

T: +41 21 312 83 34infos@mgi-auditetgestion.chwww.mgi-auditetgestion.ch

Lugano Stans

Switzerland Switzerland

Giulio Grazzi ggrazzi@pluriaudit.chT: +41 79 528 16 70

Sandro Prosperi sprosperi@pluriaudit.chT: +41 79 135 99 55

Florian Hanslik florian.hanslik@primetax.chT: +41 58 252 22 15M: +41 79 138 18 40

PLURIAUDIT SAViale S. Franscini 30Post Box 6293CH 6901 Lugano

T: +41 91 923 72 22www.pluriaudit.ch

PrimeTax AGHansmatt 32 CH 6370 Stans

T: +41 58 252 22 00info@primetax.chwww.primetax.ch

GMT+1 GMT+1

Andre Farinelli afarinelli@ mgi-auditetgestion.chT: +41 79 728 52 74

Bernard Knobl bernard.knobl@ mgi-auditetgestion.chT: +41 79 210 29 71

Giulio Grazzi ggrazzi@pluriaudit.chT: +41 79 528 16 70

Sandro Prosperi sprosperi@pluriaudit.chM: +41 79 135 99 55

MGI Audit et Gestion Sarlrue du Bourg-aux-Favres 1BP 1291CH-1870 Monthey 2

T: +41 24 471 97 61F: +41 24 471 97 62infos@mgi-auditetgestion.chwww.mgi-auditetgestion.ch

JURISAUDIT AGIndustriestrasse 47CH 6302 Zug

T: +41 41 726 43 30www.jurisaudit.ch

Monthey Zug

Zurich

Flurina Sialm flurina.sialm@budliger.ch

Zafer Celik zafer.celik@budliger.ch

Florian Hanslik florian.hanslik@primetax.chT: +41 58 252 22 15M: +41 79 138 18 40

Budliger Treuhand AGWaffenplatzstrasse 648002 Zürich

T: +41 44 289 45 45F: +41 44 289 45 99mail@budliger.chwww.budliger.ch

PrimeTax AGSeestrasse 356CH 8038 Zurich

T: +41 58 252 22 00info@primetax.chwww.primetax.ch

Switzerland GMT+1 Taiwan

Roger Wen-Yi Hsieh rogercpa@excelcpas.com

MGI Excellence & Co., Ltd10/F, NO. 285, Sec. 3Nanjing E. roadTaipei 10550

T: +886 2 871 219 00F: +886 2 871 219 01M: +886 9 331 207 73rogercpa@excelcpas.comwww.excelcpas.com

Taipei

Tanzania

Baraka Cassian baraka@cassian.co.tz

Cassian & AssociatesFirst Floor, Pegasus HouseCorner of Nkrumah and Gerezani StreetDar es Salaam

M: +255 683 386 177info@cassian.co.tzwww.cassian.co.tz

Dar es Salaam

Thailand GMT+7

Thanadee Hongratana-uthai thanadee@auditthai.comT: +66 2630 7944 x411 M: +66 8158 70839

Nathee Audit Co. Limited28th Floor, State Tower1055/524 Silom roadSilom, BangrakBangkok10120

T: +66 2630 7944F: +66 2630 7943M: +66 8158 70839thanadee@auditthai.comwww.auditthai.com

Bangkok

Kaïs Ben Hamadi kbh.gac@gnet.tnM: +216 23 558 551

La Generale d Audit et Conseil - G.A.C.9, Place Ibn Hafs1002 MutuellevilleTunis

T: +216 71 288 259gac.audit@gnet.tn

Tunisia GMT+1

Turkey GMT+2

Alsancak / Izmir

Ekrem Kayi ekayi@dengeymm.com.trM: +90 532 323 51 78

Denge Izmir Bagimsiz Denetim ve Yeminli Mali Müsavirlik A.S.1456 Sok. No:10/1Punta Is Merkezi Kat: 13AlsancakIzmir 35220

T: +90 232 421 26 00info@dengeymm.com.trrwww.dengeymm.com.tr

MGI Business & Financial Consulting (BFC)24, rue Abdelaziz thaalbi 1013 Tunis

T: +216 71 875 485nadia.yaich@bfc.com.tnwww.bfc.com.tn

Tunisia GMT+1

Amine Abderrahmen amine.abderrahmen@bfc.com.tnM: +216 98 641 711

Nadia Yaich nadia.yaich@bfc.com.tnM: +216 58 422 199

Kampala, Uganda

UgandaTurkey

Karthik Belle karthik.belle@mgihem.com

Manjit Kothari manjit.kothari@mgihem.comM: +25 675 169 9906

Baycan Aksu baycanaksu@mgi.com.trM: +90 532 686 92 27

Ilker Eke ilkereke@mgi.com.trM: +90 532 345 62 06

MGI HEM &Thakkar LLPOffice 4B , Plot 9yusuf yule roadP.O. Box 26898Kampala

T: +256 414 346 248info@mgihem.comwww.mgihem.com

MGI Bağımsız Denetim A.Ş.Polaris Plaza Ahi Evran Cad. No:21 K:5 MaslakSariyerIstanbul

T: +90 212 346 44 26F: +90 212 346 44 28www.mgi.com.tr

GMT+3GMT+2

Istanbul

Mehmet Safak msafak@elitdenetim.comM: +90 533 312 31 12

Elit Bagimsiz Denetim Ve Yeminli Mali Musavirlik A.SHalaskargazi Caddesi No: 150 Kat: 5 SisliIstanbul

T: +90 212 343 65 65info@elitdenetim.comwww.elitdenetim.com

UGalyna Andriychuk gandriychuk@pspaudit.com.uaM: +38 67 661 5516

Dmitriy Sushko dsushko@pspaudit.com.uaM: +38 67 506 9026

MGI PSP Audit LLCDovnar-Zapolskoho Str., 7-A04116 Kyiv

T: +38 044 281 06 07F: +38 044 281 06 07office@pspaudit.com.uawww.pspaudit.com.ua

Ukraine GMT+2

Dubai Dubai

United Arab Emirates United Arab Emirates

Johnson Rajan johnson@intuitconsultancy.comT: +971 50 902 2937

Faiyaaz Rajkotwala faiyaaz@mgisalim.comM: +971 50 650 5952

Sudhir Panikassery sudhir@mandmauditing.comM: +91 982 029 3088

Intuit Management ConsultancyM02 NBQ BuildingKhalid Bin Al Waleed roadDubai

T: +971 4 370 9963www.intuitconsultancy.com

MGI Salim Rajkotwala & Associates1608 Al Masraf TowerBaniyas roadPO Box 40972DeiraDubai

T: +971 4 236 8945F: +971 4 236 8944info@mgisalim.comwww.mgisalim.com

M&M Al Menhali Auditing2307, Liwa HeightsP.O. Box: 43711Jumeirah Lakes TowerDubai

T: +971 4448 6424info@mandmauditing.comwww.mandmauditing.com

GMT+4 GMT+4

Faiyaaz Rajkotwala faiyaaz@mgisalim.comT: +971 4 2368945M: +971 50 650 5952

MGI Salim Rajkotwala & AssociatesAl Bannai BuildingNear Clock TowerP. O. Box 40972Sharjah

T: +971 6 563 4077F: +971 4 236 8944M: +971 5 650 5952info@mgisalim.comwww.mgisalim.com

Sharjah

Basildon

Darren Clarke darren.clarke@rickardluckin.co.ukT: +44 1268 983896

Peter Leonard peter.leonard@rickardluckin.co.ukT: +44 1268 983909M: +44 7415 097104

Rickard Luckin LimitedSuite 8, Phoenix HouseChristopher Martin roadBasildonEssexSS14 3EZ

T: +44 1268 548127F: +44 1268 548715enquiries@rickardluckin.co.ukwww.rickardluckin.co.uk

United Kingdom GMT

Roger Isaacs risaacs@milsted-langdon.co.ukM: +44 7974 434110

Milsted Langdon LLP4 Queen StreetBathBA1 1HE

T: +44 1225 904940advice@milsted-langdon.co.ukwww.mgi-milsted-langdon.co.uk

Bradford

Gillian Craven gillianc@watsonbuckle.co.ukT: +44 1274 516710M: +44 7738 106988

Mark C. Wilcock markw@watsonbuckle.co.ukT: +44 1274 516707

Watson Buckle Limitedyork HouseCottingley Business ParkBradfordBD16 1PE

T: +44 1274 516700F: +44 1274 516755susans@watsonbuckle.co.ukwww.watsonbuckle.co.uk

United Kingdom GMT

Bristol

Milsted Langdon LLPFreshford Houseredcliffe WayBristolBS1 6NL

T: +44 117 945 2500F: +44 117 945 2545advice@milsted-langdon.co.ukwww.mgi-milsted-langdon.co.uk

Bury St Edmunds

Katie Varney katie.varney@ensors.co.ukT: +44 1284 722315M: +44 7719 540389

Ensors Chartered AccountantsSaxon HouseMoseley’s Farm Business CentreFornham All SaintsBury St Edmunds IP28 6Jy

T: +44 1284 722300www.ensors.co.uk

United Kingdom GMT

Cambridge

James Francis james.francis@ensors.co.ukT: +44 1480 420963M: +44 7867 785562

Ensors Chartered AccountantsPlatinum BuildingSt John’s Innovation ParkCowley roadCambridge CB4 0DS

Chelmsford

United Kingdom

Ian Marrow ian.marrow@rickardluckin.co.uk

Kevin Thomas kevin.thomas@rickardluckin.co.ukT: +44 1245 254245M: +44 7966 171764

Rickard Luckin LimitedAquila HouseWaterloo LaneChelmsfordEssexCM1 1BN

T: +44 1245 254200F: +44 1245 254254 enquiries@rickardluckin.co.ukwww.rickardluckin.co.uk

Rachel Pugh rachel.pugh@stca.co.uk T: +44 1494 552116 M: +44 7595 652535

Simon Turner simon.turner@stca.co.ukT: +44 1494 552164 M: +44 7796 612910

Seymour Taylor57 London roadHigh WycombeHP11 1BS

T: +44 1494 552100F: +44 1494 461157enquiries@stca.co.ukwww.stca.co.uk

High Wycombe

United Kingdom United KingdomGMT GMT

James FrancisJames.francis@ensors.co.ukT: +44 1480 420963M: +44 7867 785562

Ensors Chartered AccountantsWarwick HouseErmine Business ParkHuntingdon PE29 6xy

F. W. Smith, Riches & Co.15 WhitehallLondonSW1A 2DD

T: +44 20 7930 0833www.fwsr.com

Huntingdon London City & West End

Malcolm McGready malcolm.mcgready@ensors.co.ukT: +44 1473 220072M: +44 7595 779226

David Peirson dpeirson@fwsr.com

Jane Lowden jlowden@fwsr.com

Ensors Chartered AccountantsCardinal House46 St Nicholas StreetIpswich IP1 1TT

Ipswich Milsted Langdon LLP46-48 East SmithfieldLondonE1W 1AW

T: +44 20 3150 1113advice@milsted-langdon.co.ukwww.mgi-milsted-langdon.co.uk

Simon Rowe srowe@milsted-langdon.co.ukM: +44 7971 056870

Rachael Verinderrverinder@milsted-langdon.co.uk

United Kingdom United KingdomGMT GMT

Ensors Chartered AccountantsPlatinum BuildingSt John’s Innovation ParkCowley roadCambridgeCB4 0DS

T: +44 20 7250 4761info@mgi.londonwww.mgi.london

London Area London Area

MGI Midgley Snelling LLPIbex HouseBaker StreetWeybridgeKT13 8AH

Jonathan Farrow jonathan.farrow@midsnell.co.ukM: +44 7768 068710

Tracey Wickens tracey.wickens@midsnell.co.ukM: +44 7985 144481

Milsted Langdon LLP46-48 East SmithfieldLondonE1W 1AW

T: +44 20 3150 1113info@mgi.london www.mgi.london

Simon Rowe srowe@milsted-langdon.co.ukM: +44 7971 056870

Rachael Verinderrverinder@milsted-langdon.co.uk

F. W. Smith, Riches & Co.15 WhitehallLondonSW1A 2DD

T: +44 20 7930 0833info@mgi.london www.mgi.london

David Peirson dpeirson@fwsr.com

Jane Lowden jlowden@fwsr.com

194 195

Rickard Luckin Limited7 Nelson StreetSouthend-on-SeaSS1 1EH

Alan Worsdale alan.worsdale@rickardluckin.co.ukT: +44 1702 606829M: +44 7760 197564

Kevin Thomas kevin.thomas@rickardluckin.co.ukT: +44 1245 254245M: +44 7966 171764

Seymour Taylor57 London roadHigh WycombeHP11 1BS

Rachel Pugh rachel.pugh@stca.co.ukT: +44 1494 552116M: +44 7595 652535

Simon Turner simon.turner@stca.co.ukT: +44 1494 552164M: +44 7796 612910

United Kingdom GMT

London AreaAlexander Knight & Co. LimitedWestgate House44 Hale roadAltrincham WA14 2Ex

T: +44 161 9808788murray@ alexanderknightaccountants.co.ukwww.alexanderknightaccountants.co.uk

Murray Patt murray@alexanderknightaccountants.co.ukT: +44 161 3593991M: +44 7767 223093

United Kingdom GMT

Manchester

Portsmouth

Allison Walker allisonwalker@ freestonejacobs.co.ukT: +44 23 9270 4074M: +44 7747 471915

Paul Taylor paultaylor@ freestonejacobs.co.ukT: +44 23 9270 4073M: +44 7813 291747

Freestone JacobsGround FloorBuilding 1000Lakeside North HarbourWestern roadPortsmouthPO6 3EZ

T: +44 23 9270 4072enquiries@freestonejacobs.co.ukwww.freestonejacobs.co.uk

Ensors Chartered AccountantsBlyth Houserendham roadSaxmundham IP17 1WA

United Kingdom GMT

Saxmundham

Southend-on-Sea

Alan Worsdale alan.worsdale@rickardluckin.co.ukT: +44 1702 606829M: +44 7760 197564

Jamie Nice jamie.nice@rickardluckin.co.ukT: +44 1702 606831M: +44 7725 033553

Rickard Luckin Limited7 Nelson StreetSouthend-on-SeaEssexSS1 1EH

T: +44 1702 347771F: +44 1702 330951enquiries@rickardluckin.co.ukwww.rickardluckin.co.uk

Taunton

United Kingdom

Milsted Langdon LLPWinchester HouseDeane Gate AvenueTauntonTA1 2UH

T: +44 1823 445566F: +44 1823 445555advice@milsted-langdon.co.ukwww.mgi-milsted-langdon.co.uk

Jonathan Farrow jonathan.farrow@midsnell.co.ukM: +44 7768 068710

Tracey Wickens tracey.wickens@midsnell.co.ukM: +44 7985 144481

MGI Midgley Snelling LLPIbex HouseBaker StreetWeybridgeKT13 8AH

T: +44 1932 853393F: +44 1932 854323email@midsnell.co.ukwww.midsnell.co.uk

Weybridge

United Kingdom

Chris Morris chris.morris@muras.co.uk

Jenny Marks jenny.marks@muras.co.uk

Muras Baker Jones Limitedregent HouseBath AvenueWolverhamptonWV1 4EG

T: +44 1902 393000F: +44 1902 393010enquiries@muras.co.ukwww.muras.co.uk

Wolverhampton

Milsted Langdon LLPMotivo HouseAlvingtonyeovilBA20 2FG

T: +44 1935 383500F: +44 1935 383511advice@milsted-langdon.co.ukwww.mgi-milsted-langdon.co.uk

Yeovil

United States of America

Irvine

Hani Sharestan hani@cpa-wfy.com

Jeff Myers jmyers@cpa-wfy.comT: +949 910 0122M: +714 402 4789

Paul P. Scholz pscholz@oniskoscholz.com

Wright Ford Young & Co16140 Sand Canyon AveIrvine, CA 92618

T: +1 949 910 2727F: +1 949 910 2728hani@cpa-wfy.comwww.cpa-wfy.com

Onisko & Scholz, LLP5000 E. Spring Street, Suite 200Long Beach, CA 90815

T: +1 562 420 3100info@oniskoscholz.comwww.oniskoscholz.com

California GMT–8

Long Beach

Alvin Chan achan@kkbcpa

Carisa Ferrer cferrer@kkbcpa.com

Kirsch Kohn & Bridge LLP21550 Oxnard StreetSuite 200Woodland HillsLos Angeles, CA 91367

T: +1 818 907 6500F: +1 818 783 0725sjaffe@kkbcpa.comwww.kkbcpa.com

California GMT–8

Los Angeles

Oakland

Howard Zangwill hzangwill@rina.comT: +1 510 873 0957

Tom Neff tneff@rina.comT: +1 510 873 0965

RINA Accountants & Advisors475 14th StreetSuite 1200Oakland, CA 94612

T: +1 510 893 6908F: +1 510 873 0977bjemmott@rina.comwww.rina.com

San Francisco

Ed Fahey efahey@rina.com T: +1 415 765 1305

Rajiv Behti rbehti@rina.com

RINA Accountants & Advisors150 Post StreetSuite 200San Francisco, CA 94108

T: +1 415 777 4488F: +1 415 837 1260efahey@rina.comwww.rina.com

United States of AmericaCalifornia GMT–8

Torrance

Patricia Bell Harik pharik@hmc-cpas.com T: +1 310 378 9911 x216

Harik Minassi Coale25500 Hawthorne Blvd.Suite 2120Torrance, CA 90505

T: +1 310 378 9911F: +1 310 378 3591sminassi@hmc-cpas.com www.hmc-cpas.com

Walnut Creek Fort Collins

United States of America United States of America

Pamela Raumer praumer@rina.comT: +1 925 274 5740M: +1 707 280 6750

Ray Evans revans@rina.comT: +1 925 210 2177

Scott Bush scott@soukupbush.comT: +1 970 223 2727M: +1 970 215 8118

Judith Scarborough jscarborough@mastersidlow.com

Patrick Barrett pbarrett@tafoyabarrett.com

RINA Accountants & Advisors201 N. Civic DriveSuite 220Walnut Creek, CA 94596-4324

T: +1 925 210 2180F: +1 925 210 2190rbrotman@rina.comwww.rina.com

Soukup, Bush & Associates, CPAs, P.C.2032 Caribou Drive Suite 200Fort Collins, CO 80525

T: +1 970 539 7729admin@soukupbush.comwww.soukupbush.com

Tafoya Barrett & Associates PC150 East 9th Street Suite 300Durango, CO 81301

T: +1 970 259 8000info@tafoyabarrett.comwww.tafoyabarrett.com

Master, Sidlow & Associates, P.A.2002 West 14th StreetWilmington, DE 19806

T: +1 302 652 3480wmaster@mastersidlow.comwww.mastersidlow.com

California Colorado

Colorado Deleware

GMT–8 GMT–8

Durango Wilmington

Coral Gables

Carlos M. Farah carlos@appelrouth.comT: +1 305 444 0999 x237M: +1 305 978 6549

Stewart L. Appelrouth stewart@appelrouth.comT: +1 305 444 0999 x228M: +1 305 609 8290

Appelrouth, Farah & Company, CPAs999 Ponce de Leon BoulevardSuite 625Coral Gables, FL 33134

T: +1 305 444 0999F: +1 305 443 5171M: +1 305 978 6549info@appelrouth.comwww.appelrouth.com

United States of AmericaFlorida GMT–5

EsteroAppelrouth, Farah & Company, CPAs20341 Calice Court, Unit 1601Estero, FL 33928

T: +1 239 243 9115F: +1 239 243 9116info@appelrouth.comwww.appelrouth.com

Appelrouth, Farah & Company, CPAs604 Duval Street, Suite CKey West, FL 33040

T: +1 305 296 6444F: +1 305 296 6494info@appelrouth.comwww.appelrouth.com

Appelrouth, Farah & Company, CPAsAppelrouth, Farah & Company CPAs1571 Sawgrass Corporate ParkwaySuite 130Sunrise, FL 33323

T: +1 954 728 8989info@appelrouth.comwww.appelrouth.com

Florida

Key West

Sunrise

GMT–5

Joseph G. Meyer meyer@seldenfox.comT: +1 630 472 9452

Sharon J. Gregor gregor@seldenfox.comT: +1 630 472 9439

Jeffrey Vroman jeff@vromancpa.com

Anita Sherman asherman@greenwaltcpas.comT: +1 317 240 4486

Brandon Cook bcook@greenwaltcpas.comT: +1 317 260 4437

Selden Fox, Ltd.619 Enterprise DriveOak Brook, IL 60523

T: +1 630 954 1400F: +1 630 954 1327meyer@seldenfox.comwww.seldenfox.com

The Vroman Group, LLP6601 Westown Parkway Suite 250West Des Moines, IA 50266

T: +1 515 278 4531firm@vromancpa.comwww.vromancpa.com

Greenwalt CPAs, Inc.5342 West Vermont StreetIndiana, IN 46224

T: +1 317 241 2999firm@greenwaltcpas.comwww.greenwaltcpas.com

Illinois Iowa

Indianapolis

GMT–6 GMT–6

GMT–6

Chicago West Des Moines

Indiana

Ann M. Thompson amt@joneskolb.com

Ken Jimenez kjj@joneskolb.com

Jones and Kolb3475 Piedmont road, N.E.Suite 1500Atlanta, GA 30305

T: +1 404 262 7920F: +1 404 237 4034kjj@joneskolb.comwww.joneskolb.com

Georgia

Atlanta

GMT–5

GMT–6Minnesota

Minneapolis

Jeffrey Groen jg@groenkluka.com M: +1 248 561 7198

Brad E. Mayer bemayer@bgm-cpa.com T: +1 952 844 2504

Dane J. Boeckermann djboeckermann@bgm-cpa.comT: +1 952 844 2593M: +1 612 386 6255

Groen, Kluka & Company, P.C.Suite 300, 5600 New King DriveTroy, MI 48098

T: +1 248 362 5000info@groenkluka.comwww.groenkluka.com

Boeckermann, Grafstrom & Mayer, LLC4470 W. 78th St. Circle, Suite 200Minneapolis, MN 55435

T: +1 952 844 2500F: +1 952 844 2525bemayer@bgm-cpa.comwww.BGM-CPA.com

St Paul

Brad E. Mayer bemayer@bgm-cpa.comT: +1 952 844 2504

Cory M. Parnell cparnell@bgm-cpa.comT: +1 651 287 6327

Boeckermann, Grafstrom & Mayer, LLC332 Minnesota Street, Suite W-900St. Paul, MN 55101

T: +1 651 227 9431cparnell@bgm-cpa.com

Erin Gallagher EGallagher@sebertans.com

Seber Tans, PLC555 W. Crosstown Parkway Suite 304Kalamazoo, MI 49008

T: +1 269 343 8180info@sebertans.comwww.sebertans.com

Michigan GMT–6

Kalamazoo

Uniondale

New York

Craig Savell csavell@mwellp.com

Robert Hoberman robert@hobermanlesser.com

Steven Lesser steve@hobermanlesser.com

Craig Savell csavell@mwellp.comT: +1 516 747 2000

Margolin, Winer & Evens LLP1500 rxr Plaza West TowerUniondale, Ny 11556

T: +1 516 747 2000mwe@mwellp.com www.mwellp.com

Hoberman & Lesser CPAs, LLP252 West 37th StreetSuite 600ENew york, Ny 10018-6636

T: +1 212 463 0900F: +1 212 691 6452ea@hobermanlesser.com www.hobermanlesser.com

Margolin, Winer & Evens LLP757 Third AvenueSuite 2002New york, Ny 10017

T: +1 212 973 1004mwe@mwellp.comwww.mwellp.com

New york GMT–5

Oradell

Ted Carnevale tcarnevale@gcs-cpa.com

Gramkow, Carnevale, Seifert & Co., LLCTwo Forest AvenueOradell, NJ 07649

T: +1 201 599 0008www.gcs-cpa.com

James Rogers Jr jim.rogers@hfco.com

Haefele, Flanagan & Co., p.c.Tall Oaks Corporate Center 1000 S. Lenola road Building 2, Suite 200Maple Shade, NJ 08052

T: +1 856 722 5300firm@hfco.comwww.hfco.com

New Jersey GMT–6

Maple Shade

212 213

Sandusky

Matt Maker mdm@barneswendling.comT: +1 216 566 9000

Jeffrey Anzovino jeffreya@deluziocpa.com

Barnes Wendling CPAs, Inc.5002 Timber Commons DriveSanducky, OH 44870

T: +1 419 626 3627www.barneswendling.com

Barnes Wendling CPAs, Inc.5050 Waterford DriveSheffield Village, OH 44035

Deluzio & Company, LLPSuite A, 351 Harvey AvenueGreensburg, PA 15601

T: +1 724 838 8322contactus@deluziocpa.comwww.deluziocpa.com

Pennsylvania

GMT–5

Cleveland

Matt Maker mdm@barneswendling.com

Barnes Wendling CPAs, Inc.Suite 1400, 1350 Euclid AvenueCleveland, OH 44115-1830

United States of AmericaOhio GMT–6

Greensburg

Sheffield Village

214 215

Pittsburgh

Paul Rudoy pkrudoy@h2rcpa.com

H2R CPASuite 1000, 875 Greentree road Seven Parkway CenterPittsburgh, PA 15220

T: +1 412 391 2920team@h2rcpa.comwww.h2rcpa.com

Pennsylvania GMT–5

Philadelphia

James Rogers Jr jim.rogers@hfco.comT: +1 856 722 5300

Haefele, Flanagan & Co., p.c.Suite 1200, 1515 Market StreetPhiladelphia, PA 19102

T: +1 216 627 5150firm@hfco.comwww.hfco.com

United States of AmericaPennsylvania GMT–6

Texas GMT–6

Houston

Ray Frierson ray@friersoncpa.comT: +1 713 651 9275

Vanessa Solá vanessa@friersoncpa.comT: +1 713 651 9252

Frierson, Solá, Simonton & Kutac, PLLC801 TravisSuite 1900Houston, Tx 77002-7354

T: +1 713 651 9250F: +1 713 651 9270ray@friersoncpa.comwww.friersoncpa.com

Jeffrey Anzovino jeffreya@deluziocpa.comT: +1 724 838 8322

Deluzio & Company, LLP45 South 23rd Street, Suite 102Pittsburgh, PA 15203

T: +1 412 481 1900contactus@deluziocpa.com www.deluziocpa.com

Pittsburgh

Paul Rudoy pkrudoy@h2rcpa.com

H2R CPA525 Third StreetBeaver, PA 15009

T: +1 724 683 3434team@h2rcpa.comwww.h2rcpa.com

Beaver

Bellevue Brookfield

Lisa Hayward-England lhayward@hellamvaron.com

Neil Bretvick nbretvick@hellamvaron.com

James Holmes jholmes@vrakascpas.com

Hellam Varon & Co. Inc. P.S.1750 112th Avenue NESuite E200Bellevue, WA 98004

T: +1 425 453 9192F: +1 425 453 2755lhayward@hellamvaron.comwww.hellamvaron.com

Vrakas CPAs + Advisors445 South Moorland road Suite 400Brookfield, WI 530054

T: +1 262 797 0400firm@vrakascpas.comwww.vrakascpas.com

Washington WisconsinGMT–8 GMT–8

Virginia West VirginiaGMT–6 GMT–6

Vienna Huntington

Gary Fitzgerald gfitzgerald@fcocpas.com

Barry Burgess barry.burgess@s-co.com

Floyd Harlow Jr fehcpa@s-co.com

Fitzgerald & Co., CPAs, P.C.Suite 500, 8150 Leesburg PikeVienna, VA 22182

T: +1 713 651 9250fc@fcocpas.comwww.fcocpas.com

Somerville & Company, PLLC501 Fifth Avenue P.O. Box 2096Huntington WV 25721

T: +1 304 525 0301www.s-co.com

218 219

Barquisimeto, Edo. Lara

Adolfo García agarcia@grupozpedraza.com

MGI P&P Asociados Contadores PúblicosCentro Profesional BarquisimetoAv. Los Leones Oficina 9-3Barquisimeto, Edo. Lara

T: +58 416 651 4587www.mgi-venezuela.com.ve

Venezuela GMT–4

Montevideo

Alfredo Kaplan alfredo@estudiokaplan.com

Estudio Kaplan26 de Marzo 3438, piso 9Montevideo 11300

T: +598 2623 2921estudio@estudiokaplan.comwww.estudiokaplan.com

Uruguay

Wisconsin GMT–6

Kenosha

John Staehler jstaehler@vrakascpas.com

Vrakas CPAs + AdvisorsJohnson Bank Building Hwy 50 and 31Kenosha, WI 53142

T: +1 262 797 0400firm@vrakascpas.comwww.vrakascpas.com

GMT–3 Venezuela GMT–4

Ricardo Ruiz Betancourt rruiz@grupozpedraza.comrruiz@mgi-venezuela.com.veM: +58 414 270 9055

MGI P&P Asociados Contadores PúblicosAvenida Francisco Solano c/c Calle ParaisoEdificio Perla, Piso 10Sabana GrandeCaracas DC 1050

T: +58 212 762 9022F: +58 212 762 7287M:+58 414 270 9055rruiz@grupozpedraza.comwww.mgi-venezuela.com.ve

Caracas

Venezuela GMT–4

Henry Peñaloza henrypenaloza@cpavenezuela.comT: +58 416 62415 45

Peñaloza & AsociadosAvenida roma, Quinta Maria AnaUrbanizacion La CaliforniaCaracas 1060

T: +58 212 715 2831www.cpavenezuela.com

Caracas

Maracaibo

Amaya Briner amayabriner@brinerasociados.comM: +58 414 360 0199

MGI Briner Asociados scAvenida 9 bNo. 75-95 Sector Tierra NegraMaracaibo

T: +58 261 797 8748F: +58 261 797 1140amayabriner@ brinerasociados.comwww.brinerasociados.com

Venezuela GMT–4

Vietnam GMT+7

Ms. Phạm Thị Huong phamhuong@ kiemtoanava.com.vnM: +84 91 336 8179

Mr. Nguyen Minh Hai minhhai@kiemtoanava.com.vn

Vietnam Auditing and Valuation Company Limited (AVA)14th FloorHH3 BuildingMy Dinh - Me Tri UrbanTu Liem Dist.Hanoi

T: + 84 24 3 868 9566F: +84 24 3 686 6248M: +84 91 336 8179phamhuong@ kiemtoanava.com.vnwww.kiemtoanava.com.vn

Ho Chi Minh

Vietnam Auditing and Valuation Company Limited (AVA)5th FloorNo. 47/2/57 Bui Dinh Tuy Street24 WardBinh Thanh DistrictHo Chi Minh

T: + 84 28 3 510 8986F: + 84 28 3 510 8069quangthao@kiemtoanava.com.vnwww.kiemtoanava.com.vn

Vietnam GMT+7

Nghe An

Vietnam Auditing and Valuation Company Limited (AVA)No. 23 Mai Hac De StreetVinh CityNghe An Province

T: + 84 238 3 541 046F: + 84 238 3 541 046ngovinh@kiemtoanava.com.vnwww.kiemtoanava.com.vn

Vietnam Auditing and Valuation Company Limited (AVA)Group 4Area 4Gieng Day WardHa Long CityQuang Ninh Province

T: + 84 203 3 822 030F: + 84 203 3 822 030hoa@kiemtoanava.com.vnwww.kiemtoanava.com.vn

Quang Ninh Zimbabwe

Zambia

Harare

Lusaka

Fanuel Pange fpange@mazhandu.co.zw

Elasto Mambo elasto@zamnet.zmM: +260 0966 755846

MGI MCA Global2nd Floor, Methodist House7 Central AvenueHarare

T: +263 4 795 247fpange@mazhandu.co.zwwww.mgi-mcaglobal.co.zw

EMM Corporate PartnersPlot 5868 Kasiya CrescentKalunduP.O. Box 31296Lusaka

T: +260 211 291 550emmcs@zamnet.zmwww.emmzambia.com

Member Index A–Z

A&BA Group North Macedonia

ABC Audit Sp. z o.o. Poland

Abdelghani Al Shamali & Co. Auditing Bureau Palestine

Accru + Felsers Australia

Accru + Harris Orchard Australia

Accru + Melbourne Australia

Accru + Rawsons Australia

Accru Hobart Pty Ltd Australia

Accru Perth Australia

Al Moumen & Company Kuwait

Al-Hamli Group CPA & Consultants Saudi Arabia

Alberto Rocabert y Compañía Mexico

MGI Alekim Associates LLP Kenya

Alexander Knight & Co. Limited United Kingdom

AljeffriDean, Chartered Accountants Malaysia

AMF_Experts Haiti

Appelrouth, Farah & Company, CPAs United States of America

APV (Cambodia) Co., Ltd Cambodia

Arena Tax Sp. z o.o. Poland

Asia Pacific Certified Public Accountants Group (Special General Partnership) China

atc Certified Public Accountants Greece

Audicis SARL Morocco

Audiger Auditores & Consultores S.S. Brazil

Auditing Firm BOSY, AO russia

Auditoria y Consultoria Asociada S. de RL. De C.V. Honduras

Bagaria & Co LLP India

Barnes Wendling CPAs, Inc. United States of America

Benko Kotruljić ltd. Croatia

Boeckermann, Grafstrom & Mayer, LLC United States of America

Boubyan Consulting Company Kuwait

BPO AUDIT TAX Hungary

Budliger Treuhand AG Switzerland

C. P. & A., S.C. Mexico

C.R. Sharedalal & Co. India

Cabrera International, S.A. Colombia

Camacho y Asociados Asesores de Empresas S.C. Mexico

Casal, Vecchi, Rodriguez Spuch y Asoc. SRL Argentina

Cassian & Associates Tanzania

Clive Tomes & Co Jersey

COKINOS Auditores e Consultores Brazil

Consultores Empresariales Especializados, S.C. Mexico

Copsey Murray Ireland

Cortes & Perez Auditores y Asesores Asociados, S.L. Spain

CPA / Tax Chambonett y Asociados Panama

CPA Auditores S.A. de C.V. El Salvador

CPA BAAS S.A.S. (AUDIT SERVICES); BAAS LATAM S.A.S. (ADVISORY SERVICES) Colombia

Cramer Werthmann & Partner GmbH Germany

Cypress Malaysia Chartered Accountants Malaysia

Cypress Singapore Public Accounting Corporation Malaysia

Cypress Singapore Public Accounting Corporation Singapore

Dalco Redovisning AB Sweden

De Blay + Partners Belgium

De Chazal & Associates Mauritius

Del Partners SARL Congo (Democratic republic)

Member Index A–Z

Deluzio & Company, LLP United States of America

Denge Izmir Bagimsiz Denetim ve Yeminli Mali Müsavirlik A.S. Turkey

Despacho Zesati y Cía., S.C. Mexico

Devaux & Associes Luxembourg

Díaz y Pérez Contadores Públicos, S.C. Mexico

DKF Fiduciaire nv Belgium

Dobbyn + Carafa Australia

Dr. Daum & Partner Germany

Dr. Ashraf Hanna accounting and auditing firm Egypt

Dr. Rothlisberger AG Switzerland

Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbH Germany

Drs. Thomas, Blasius, Widartoyo & Rekan Certified Public Accountants Indonesia

Dva Dukata doo Serbia

Elit Bagimsiz Denetim Ve Yeminli Mali Musavirlik A.S Turkey

EMM Corporate Partners Zambia

Ensors Chartered Accountants United Kingdom

Estudio Kaplan Uruguay

F. W. Smith, Riches & Co. United Kingdom]

FACT Consulting Limited Malta

Fazzari + Partners LLP Canada

FIACYCPA, S.A. Nicaragua

FCN France

Fiduciary Wealth Management Gibraltar

Fisogest SA Luxembourg

Fitzgerald & Co., CPAs, P.C. United States of America

Freestone Jacobs United Kingdom

Frierson, Solá, Simonton & Kutac, PLLC United States of America

FTW & Partners CPA Limited Hong Kong

GCA Associates Private Limited India

Gramkow, Carnevale, Seifert & Co., LLC United States of America

Gräwe & Partner GmbH Germany

Greenwalt CPAs, Inc. United States of America

Greis & Brosent GmbH Germany

Groen, Kluka & Company, P.C. United States of America

H2R CPA United States of America

Haefele, Flanagan & Co., p.c. United States of America

Harel Mallac Global Ltd Mauritius

Harik Minassi Coale United States of America

Haruna Yahaya & Co. Nigeria

Hellam Varon & Co. Inc. P.S. United States of America

Hoberman & Lesser CPAs, LLP United States of America

Ilyas Saeed & Co. (ISCO) Pakistan

Intuit Management Consultancy India

Intuit Management Consultancy Singapore

Intuit Management Consultancy United Arab Emirates

J&J CPA, LLC Puerto rico

Jiang Su Tian Hong Hua Xin Certified Public Accountants Co., Ltd China

Jiangxi Zhongshan Certified Public Accountants China

Jones and Kolb United States of America

JURISAUDIT AG Switzerland

226 227

Member Index A–Z

Jullian Consultores SpA Chile

K.T.E.C. Lebanon

Kadmar Desai & Patel Chartered Accountants India

Keng Ou CPAs Macau

Kenneth Chau & Co. Hong Kong

Khan Wahab Shafique Rahman & Co. Bangladesh

Kirsch Kohn & Bridge LLP United States of America

Knobel Beltzer Soraya & Co. Israel

Komiyama & Co. Japan

La Generale d Audit et Conseil - G.A.C. Tunisia

Landa Umpierre PSC Puerto rico

Langseth Revisjon AS Norway

LehmanBrown China

Leonardo Vicente and Associates, CPAs Philippines

Lievens Accountancy Services BVBA Belgium

LTA Tax s.r.o. Czech republic

M.R. Narain & Co. India

M&M Al Menhali Auditing United Arab Emirates

Margolin, Winer & Evens LLP United States of America

Martins Pereira, João Careca & Associados, SROC, Lda Portugal

Master, Sidlow & Associates, P.A. United States of America

McLean Bartok Edwards Canada

Menold Bezler Germany

MGI & Associados Portugal

MGI Adelaide Australia

MGI Alabi Ekundare Nigeria

MGI Alekim Associates Kenya

MGI Alliance PAC Singapore

MGI Àmbit Spain

MGI Aram Consultores Bolivia

MGI Assurance Auditores Independentes S.S. Brazil

MGI Auckland New Zealand

MGI Audicon & Partners Spain

MGI Audit et Gestion Sarl Switzerland

MGI Audit Oy Finland

MGI Avelar & Asociados S.A. de C.V. El Salvador

MGI Bağımsız Denetim A.Ş. Turkey

MGI Bargalló, Cardoso y Asociados, S.C. Mexico

MGI Bass Gordon South Africa

MGI Briner Asociados sc Venezuela

MGI Business & Financial Consulting (BFC) Tunisia

MGI Cairns Australia

MGI Chile Monroy y Asociados Guatemala

MGI Controle Contabilidade Brazil

MGI De Leone - Triunfo - Galloni & Associati Italy

MGI Delta Bulgaria

MGI Dr. Steudter Revision GmbH Wirtschaftsprüfungsgesellschaft Germany

MGI Excellence & Co., Ltd China

MGI Excellence & Co., Ltd Taiwan

MGI Gideon Adi & Rekan Indonesia

MGI Gregoriou & Co. Ltd Cyprus

MGI Guerra & Asociados Ecuador

MGI Gutiérrez Ríos y Asociados S. Civil de R.L. Peru

MGI Hanmi Accounting Corporation Korea

Member Index A–Z

MGI HEM &Thakkar LLP Uganda

MGI Hernán Espejo y Asociados Ltda. Chile

MGI Hernández & Asociados CPA, S.A.P. Costa rica

MGI Jebsen & Co. Argentina

MGI Joyce|Dickson Australia

MGI KAL Rupasinghe & Co. (Chartered Accountants) Sri Lanka

MGI KICA International Lebanon

MGI LT Accountant & Asociados Asesores y Auditores Dominican republic

MGI MAA Qatar

MGI Malta Malta

MGI MCA Global Zimbabwe

MGI Mediator LLC Georgia

MGI Midgley Snelling LLP United Kingdom

MGI Modzelewski Poland

MGI Montúfar & Asociados Panama

MGI N. Rajan Associates Singapore

MGI O.A.K. Chartered Accountants Ghana

MGI P&P Asociados Contadores Públicos Venezuela

MGI Páez Asociados Colombia

MGI Perth Australia

MGI Pineda Torres & Asociados Honduras

MGI PSP Audit LLC Ukraine

MGI Qualex Madagascar

MGI Regnskap AS Norway

MGI Salim Rajkotwala & Associates United Arab Emirates

MGI SengerWagner Auditores Independentes Brazil

MGI Sofakis Partners Greece

MGI South Queensland Pty Ltd. Australia

MGI Strong Nkv Congo (Democratic republic)

MGI Studio Pragma Italy

MGI Sydney Australia

MGI Vannucci & Associati Italy

MGI VIA Consultoría Colombia

MGI Vision Chartered Accountants Oman

MGI Zavala Gutiérrez y Cia SC Mexico

Milsted Langdon LLP United Kingdom

Mohamed A Al-Haij & Co Saudi Arabia

Mota Meza, S.C. Mexico

Muras Baker Jones Limited United Kingdom

Nasir Javaid Maqsood Imran Chartered Accountants Pakistan

Nathee Audit Office Co. Limited Thailand

Nyssen Consultores Asociados, S.C. Mexico

Onisko & Scholz, LLP United States of America

Orplan Auditores Independentes Brazil

Pape & Co. GmbH Steuerberatung Germany

Paragraf Tax Advisory and Accountancy Office Slovakia

Peñaloza & Asociados Venezuela

Pérez Olvera Enriquez Asociados, S.C. Mexico

PG + Partners Italy

PLURIAUDIT SA Switzerland

PrimeTax AG Switzerland

QPS Accountants BVBA Belgium

Quantrex Brazil

R. Tiomkin & Co Israel

Ramirez, Saco y Asociados S. Civil de R.L Peru

Redmark Denmark

228 229

Member Index A–Z

Revideco AB Sweden

Rickard Luckin Limited United Kingdom

RINA Accountants & Advisors United States of America

RLT Ruhrmann Tieben & Partner Germany

Roberts Nathan Ireland

Rosenswig McRae Thorpe LLP Canada

S.P.A. Consultores Dominican republic

SC Audit Limited Cyprus

Schets A & Partners / cvba Belgium

Seber Tans, PLC United States of America

Seiyu Audit Corporation Japan

Selden Fox, Ltd. United States of America

Seymour Taylor United Kingdom

Shanghai Acumen Certified Public Accountants Co., Ltd. China

Shankar Associates, Chartered Accountants Nepal

SHP Scheffner & Hoffmann Partnerschaftsgesellschaft Germany

Somerville & Company, PLLC United States of America

Soukup, Bush & Associates, CPAs, P.C. United States of America

Spitaler Frei & Partner Italy

Steirer Mika & Company Austria

Studio Cavaliere Dottori Commercialisti Associati Italy

Taeyul Accounting Corporation, Ltd. Korea

Tafoya Barrett & Associates PC United States of America

Tambakad & Goil India

TaxTone Sp. zo.o. Poland

Teaha Management Consulting SRL romania

The Scientific Office for Auditing, Accounting & Consulting Jordan

The Vroman Group, LLP United States of America

Valarezo & Asociados Valasoc Cia. Ltda. Ecuador

Vallejo y Asociados, S.C. Mexico

Van Herck & Co. Bedrijfsrevisoren CVBA Belgium

Vatsquare CVBA Belgium

Verstegen auditors and consultants Netherlands

Vietnam Auditing and Valuation Company Limited (AVA) Vietnam

von Diest, Greve und Partner Germany

Votum AG Germany

Vrakas CPAs + Advisors United States of America

Watson Buckle Limited United Kingdom

Wesselman Accountants | Advisors Netherlands

Wright Ford Young & Co United States of America

Zhejiang Zhicheng Certified Public Accountants China

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For more information contact: Maxine BrockInternational Marketing DirectorE: maxine.brock@mgiworld.com

MGI Worldwide with CPAAI Ibex House, 61 Baker Street,Weybridge, KT13 8AH, UKT: +44 1932 853393E: info@mgiworld.com

MGI Worldwide is a leading international network of separate and independent accounting, legal and consulting firms that are licensed to use “MGI” or “member of MGI Worldwide” in connection with the provision of professional services to their clients. MGI Worldwide is the brand name referring to a group of members of MGI-CPAAI, a company limited by guarantee and registered in the Isle of Man with registration number 013238V, who choose to associate as a network as defined in IFAC (IESBA) and EU rules. MGI Worldwide itself is a non-practising entity and does not provide professional services to clients. Services are provided by the member firms of MGI Worldwide. MGI Worldwide and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

MGI Worldwide is proud to be recognized as a full member of the Forum of Firms, an association of some 30 international accounting networks whose objective is to promote consistent and high-quality standards of financial reporting and auditing practices worldwide.

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