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UHY Global Directory 2011




The network
for doing business
Welcome

Over 25 years ago, with the foresight of globalisation, UHY International was
formed. It now stands as a world leader in audit, accounting, tax and business
advisory services, bringing together the global expertise of UHY’s independent
members, who are all highly regarded, professional and reputable firms in their
own local markets.


With a significant presence in our two founding member countries, the UK and
the US, we now have over X,XXX professionals operating from XXX business
centres in XX countries across all continents – as shown in this latest edition of
our global contacts directory. The network’s depth and breadth simply helps
clients successfully do business internationally and compete effectively in
local and global markets.


Our national capabilities are enhanced by global resources and attentive
personal service. We can deliver this because we know each other well,
we know about each firm's specialist sector knowledge and about each
other's individual expertise. But, more than that, we know each other
as people through meeting and working together regularly.


That is why clients like working with us: we are approachable and
down-to-earth individuals who can offer innovative and practical
solutions for mid-market clients as well as established multinationals.
We match our service teams with our clients to ensure the right
corporate fit, so that we are able to support clients' aspirations
and help them realise specific opportunities.


We achieve sustainable success that generates long-term and loyal
client relationships. Our drive for professionalism, quality, integrity
and innovation combined with this global reach have realised
substantial growth in our 25-year history for both clients and
member firms.


If we can help you achieve further business success, visit us
online at www.uhy.com or email us at info@uhy.com for
further information.




                                                                          www.uhy.com
UHY has business centres in the regions coloured green.




                                         UHY – the network for doing business
                                         A worldwide audit, accounting, tax and business advisory network
                                         Over X,XXX staff in XXX business centres in XX countries
                                         Commercially focused services for clients with international
                                         business interests
                                         Comprehensive resources and capabilities




      UHY offers the following services:                    Let us help you achieve further business success.
      • Audit & Assurance      • Corporate Services
                                                            To find out how UHY can assist your business,
      • Business Solutions     • Forensic
                                                            contact any of our member firms.
      • Corporate Finance        Accounting
      • Corporate              • Management                 You can visit us online at www.uhy.com
        Governance               Consulting                 to find contact details for all of our offices,
      • Corporate Recovery • Tax                            or email us at info@uhy.com for further
        & Insolvency                                        information, or call us on +44 (0)20 7216 4622.



      © UHY International Limited 2011




4|5
COUNTRIES            PAGE NO   Kenya                      16
Albania              6         Korea, Republic of         16/17
Angola               6         Kuwait                     17
Argentina            6         Latvia                     17
Australia            6/7       Lebanon                    17
Austria              7         Lithuania                  17
Bahrain              8         Luxembourg                 18
Bangladesh           8         Malaysia                   18
Belarus              8         Malta                      18
Belgium              8         Mauritius                  18
Brazil               8         Mexico                     18
Bulgaria             8         Morocco                    19
Canada               8/9       Netherlands                19
Chile                9         New Zealand                19
Colombia             9         Nigeria                    19
Croatia              9         Norway                     19/20/21
Cyprus               9         Pakistan                   21
Czech Republic       10        Peru                       21/22
Denmark              10        Philippines                22
Dominican Republic   10        Poland                     22
Ecuador              10        Portugal                   22/23
Egypt                11        Puerto Rico                23
El Salvador          11        Romania                    23
Estonia              11        Russian Federation         23
France               11        Saudi Arabia               24
Germany              11/12     Singapore                  24
Greece               12        Slovakia                   24
Guatemala            12        Slovenia                   24
Guernsey             12        South Africa               24
Hong Kong            13        Spain                      24/25
Hungary              13        Sweden                     25/26
India                13/14     Switzerland                26
Indonesia            14        Taiwan                     26
Ireland              14/15     Turkey                     26
Isle of Man          15        Ukraine                    26
Israel               15        United Arab Emirates       27
Italy                15        United Kingdom             27/28/29
Jamaica              15        United States of America   29/30
Japan                15        Uruguay                    31
Jordan               15        Venezuela                  31
Kazakhstan           16        Vietnam                    31




                                                               www.uhy.com
ALBANIA                                              BRISBANE
                                                           UHY Haines Norton
      TIRANA
                                                           Level 11, 42-60 Albert Street, Brisbane QLD 4000,
      UHY Elite sh.p.k
                                                           Australia
      Rr. "Deshmoret e 4 Shkurtit" P17, H3, Apt. 12.
                                                           Phone        +61 7 3210 5500
      (3rd floor), Tirana, Albania, PO Box Nr. Kutia
                                                           Website      www.uhyhn.com
      Postare 1514
                                                           Contact      Bill Charlton
      Phone          +355 4 2237 779 / +355 4 4502 116
                                                           Email        w.charlton@uhyhn.com.au
      Website        www.uhy-elite.com
      Contact        Artan Xhiani
                                                           BUSSELTON
      Email          info@uhy-elite.com
                                                           PRT Chartered Accountants
                                                           Suite 3, 46 Albert Street,
      ANGOLA                                               Busselton WA 6280, Australia
                                                           Phone        +61 (0)8 9752 3222
      LUANDA                                               Website      www.prtonline.com.au
      UHY A Paredes e Associados-Angola Auditores
                                                           Contact      James Gasbarri
      e Consultores, Limitada,
                                                           Email        jgasbarri@prtonline.com.au
                ~
      Rua Fernao Lopes, n°38, Sambizanga,
      Luanda, Angola
                                                           CANBERRA
      Phone          +244 222 447 486 / +244 927 072 924
                                                           UHY Haines Norton
      Website        www.uhyangola.com
                                                           Level 2, 28 University Avenue, Canberra
      Contact        Armando Paredes
                                                           ACT 2608, Australia
      Email          aparedes@uhyangola.com
                                                           Phone        +61 (0)2 6230 5999
                                                           Website      www.uhyhn.com
                                                           Contact      Michael Sinclair
      ARGENTINA
                                                           Email        m.sinclair@uhyhn.com.au
      BUENOS AIRES
      UHY Macho & Asociados                                DUNSBOROUGH
      Av. Córdoba 1255 3er, Piso,                          PRT Chartered Accountants
      Buenos Aires C1055AAC, Argentina                     2/33 Dunn Bay Road,
      Phone          +54 11 4815 8866                      Dunsborough WA 6281, Australia
      Website        www.uhy-macho.com                     Phone        +61 (0)8 9752 3222
      Contact        Roberto Macho                         Website      www.prtonline.com.au
      Email          rmacho@uhy-macho.com                  Contact      James Gasbarri
                                                           Email        jgasbarri@prtonline.com.au

      AUSTRALIA
                                                           GOLD COAST
      ADELAIDE
                                                           UHY Haines Norton
      UHY Haines Norton
                                                           Level 9, 1 Corporate Court, Bundall QLD 4217,
      25 Peel Street, Adelaide 5000, Australia
                                                           Australia
      Phone          +61 8 8110 0999
                                                           Phone:       +61 (07) 5510 4836
      Website        www.uhyhn.com
                                                           Website:     www.uhyhn.com
      Contact        Allen Bolaffi
                                                           Contact:     Bill Charlton
      Email          allen@uhyhn.com.au
                                                           Email:       w.charlton@uhyhn.com.au




6|7
MELBOURNE                                         HORN
UHY Haines Norton                                 UHY-Tax Wirtschaftstreuhand GmbH
Level 8, 607 Bourke Street, Melbourne VIC 3000,   Riedenburgstraße 3, Horn A-3580, Austria
Australia                                         Phone:       +43 2982 4646
Phone       +61 3 9629 4700                       Website:     www.uhy.at
Website     www.uhyhn.com                         Contact:     Georg Stöger
Contact     Harold Lourie                         Email:       stoeger@auditor-eu.com
Email       hlourie@melb.uhyhn.com.au
                                                  SALZBURG
PERTH                                             UHY-Tax Wirtschaftstreuhand GmbH
UHY Haines Norton                                 Roseggerstraße 23, Salzburg A-5020, Austria
16 Lakeside Corporate, 24 Parkland Road,          Phone        +43 662 43 14 09
Osborne Park, DC WA 6916, Australia               Website      www.uhy.at
Phone       +61 8 9444 3400                       Contact      Dr Peter Wohlfarth
Website     www.uhyhn.com                         Email        peter.wohlfarth@wohlfarth-wp.at
Contact     David Tomasi
Email       dtomasi@uhyhn.com.au
                                                  VIENNA
                                                  UHY-Tax Wirtschaftstreuhand GmbH
SYDNEY                                            Brucknerstraße 8, Vienna A-1040, Austria
UHY Haines Norton
                                                  Phone:       +43 1 34 25 22
Level 11, 1 York Street, Sydney, NSW 2000,
                                                  Website:     www.uhy.at
Australia
                                                  Contact:     Georg Stöger
Phone       +61 2 9256 6600
                                                  Email:       stoeger@auditor-eu.com
Website     www.uhyhn.com
Contacts    Mark Nicholaeff
            Michael Coughtrey                     VILLACH
Emails      mnicholaeff@uhyhn.com.au              UHY-Tax Wirtschaftstreuhand GmbH

            mcoughtrey@uhyhn.com.au               Moritschstraße 2, Villach A-9500, Austria
                                                  Phone        +43 4242 2 67 64
                                                  Website      www.uhy.at
AUSTRIA                                           Contact      Annemarie Pippan
LINZ (UHY liaison office)                         Email        info@pippan-partner.com
UHY-Tax Wirtschaftstreuhand GmbH
Wolfauerstraße 26, Linz A-4040, Austria
Phone       +43 73 275 05 30
Website     www.uhy.at
Contact     Stephan Schlager
Email       stephan.schlager@taxoffice.at




                                                                                       Please refer to
                                                                                  www.uhy.com
                                                                              for our most up-to-date
                                                                                       contact details
BAHRAIN                                                  BRUSSELS
                                                               UHY-CDP Partners
      MANAMA
                                                               rue de l’Hospice Communal 6 à
      UHY AlBassam & Partner CPAs & Consultants
                                                               Brussels B-1170, Belgium
      4th Floor, Suhail Building, Diplomatic Area,
                                                               Phone          +32 2 663 11 20
      Manama Capital Governate, Bahrain
                                                               Website        www.cdp-partners.be
      Phone        +973 1 7534 555
                                                               Contact        Chantal Bollen
      Contact      Ibrahim AlBassam
                                                               Email          c.bollen@cdp-partners.be
      Email        ibrahim.albassam@sa-uhy.com

                                                               BRAZIL
      BANGLADESH
                                                               PORTO ALEGRE (UHY liaison office)
      DHAKA (UHY liaison office)                               UHY Moreira – Auditores
      Syful Shamsul Alam & Co.                                 Rua General João Manoel, n 200- Centro
      Paramount Heights (Level 6),                             Porto Alegre RS 90010-000 Brazil
      65/2/1 Box Culvert Road,                                 Phone          +55 51 3210 8000
      Purana Paltan, Dhaka 1000, Bangladesh                    Website        www.uhymoreira.com.br
      Phone        +880 2 955 5915                             Contact        Diego Rotermund Moreira
      Website      www.ssacbd.com                              Email          drmoreira@auditoria.srv.br
      Contact      Syful Islam                                 With additional offices in Brasília, Curitiba,
      Email        syful@ssacbd.com                            Rio de Janeiro and São Paulo
      With an additional office in Chittagong

                                                               BULGARIA
      BELARUS
                                                               SOFIA
      MINSK                                                    UHY Brain Storm Consult Ltd
      UHY Orients N Ltd                                        Mladost 1A, Bl 505A, Entr.2, Sofia BG-1729,
      Meleza Street 1, Apt. 312                                Bulgaria
      Minsk, BY-220113                                         Phone          +359 2 809 9740
      Belarus                                                  Website        www.uhybrainstorm.com
      Phone        +375 33 604 2844                            Contact        Lubomira Hristova
      Contact      Natalija Zaiceva                            Email          lubomira@brainstorm.bg
      Website      www.uhy-orients.lv
      Email        uhyorients@gmail.com
                                                               CANADA
      BELGIUM                                                  LANGLEY, BRITISH COLUMBIA
                                                               UHY LDMB Advisors Inc. Chartered Accountants
      ANTWERP                                                  Suite 200, 8837 - 201 Street, Langley, BC,
      Handson & Partners
                                                               Canada V2Y 0C8
      Prins Boudewijnlaan 12B, 2550 Kontich, Antwerp
                                                               Phone          +1 604 534 3004
      Phone        +32 3 287 83 90
                                                               Website        www.ldmb.com
      Website      www.handsonpartners.be
                                                               Contact        Darren Millard
      Contact      Peter Van Rooy
                                                               Email          dmillard@uhy-can.com
      Email        info@handsonpartners.be
                                                               With additional offices in Vancouver and
      With additional offices in Brussels, Ghent and Hasselt
                                                               South Surrey




8|9
MONTREAL, QUEBEC                                 CROATIA
UHY Victor SENCRL
                                                 ZAGREB
759 Square Victoria, Suite 400,
                                                 UHY RUDAN d.o.o.
Montréal, QC H2Y 2J7, Canada
                                                 Ilica 213, Zagreb, HR-10000, Croatia
Phone        +1 514 282 1836
                                                 Phone        +385 1 39 06 374
Website      www.uhyvictor.com
                                                 Website      www.uhy.rudan.hr
Contact      Frank Leboff
                                                 Contact      Andreja Sekuˇ ak
                                                                          s
Email        fleboff@uhyvictor.com
                                                 Email        andreja.sekusak@uhy.rudan.hr

TORONTO                                          SPLIT (main office)
McGovern, Hurley, Cunningham, LLP                UHY HB EKONOM d.o.o.
2005 Sheppard Avenue East, Suite 300,            Hrvatske Mornarice 1H, Split,
Toronto, Ontario M2J 5B4, Canada                 HR-21000, Croatia
Phone:       +1 416 496 1234                     Phone        +385 21 381 120
Website:     www.mhc-ca.com                      Website      www.uhyhbekonom.com
Contact:     Martin Cairns                       Contact      Helena Budisa
Email:       mcairns@mhc-ca.com                  Email        helena.budisa@uhyhbekonom.com


CHILE                                            SPLIT (branch office)
                                                 UHY HB EKONOM d.o.o.
SANTIAGO (UHY liaison office)                      ’
                                                 Suc idar 15, Split HR-21000, Croatia
UHY Macro Consultores
                                                 Phone        +385 21 543 951
Román Díaz 205 piso 7º, Santiago, Chile
                                                 Website      www.uhyhbekonom.com
Phone        +56 2 235 0793
                                                 Contact      Helena Budisa
Website      www.uhymacroconsultores.cl
                                                 Email     helena.budisa@uhyhbekonom.com
Contact      Juan Marín Hernández
Email        juan.marin@uhymacroconsultores.cl
                                                 CYPRUS
VALPARAÍSO
                                                 NICOSIA
CE&A Consultores y Auditores de Empresas
                                                 UHY Antonis Kassapis Limited
Blanco 1663, Oficina 1103, Valparaíso, Chile
                                                 89 Kennedy Avenue, Suite 201,
Phone        +56 32 215 5100
                                                 Second Floor, PO Box 26624,
Website      www.ceya.cl
                                                 Nicosia CY-1640, Cyprus
Contact      Franco Dall'Orso Barría
                                                 Phone        +357 22 379210
Email        contacto@ceya.cl
                                                 Website      www.uhy.com.cy
                                                 Contact      Antonis Kassapis
COLOMBIA                                         Email        info@uhy.com.cy
BOGOTÁ
UHY Auditores & Consultores S.A.
Carrera 8 No 66, 33 Oficina 304,
Bogotá D.C., Colombia
Phone        +57 1 211 5426
Website      www.uhy-co.com
Contacts     Samuel Rozo Monsalve
Email        srozo@uhy.co.com


                                                                                        Please refer to
                                                                                 www.uhy.com
                                                                            for our most up-to-date
                                                                                     contact details
CZECH REPUBLIC                                 DOMINICAN REPUBLIC
    PRAGUE (UHY liaison office)                    SANTO DOMINGO
    AUDITOR, spol. s r.o.                          UHY Morsad Consulting
    Haˇ talská 6, Praha 1, CZ-110 00,
      s                                            Blue Office Business Center, Suite 208, Lope De
    Czech Republic                                 Vega, Esq. Max Henrique Ureña, Santo Domingo
    Phone        +420 224 800 411                  Distrito Nacional, Dominican Republic
    Website      www.auditor-eu.com                Phone:       +809 547 1511
    Contact      Georg Stöger                      Website:     www.uhy-morsadconsulting.com
    Email        stoeger@auditor-eu.com            Contact:     Dominicano Salcedo
                                                   Email:       d.salcedo@uhy-morsadconsulting.com
    BRNO
    AUDITOR, spol. s r.o.
                                                   SANTIAGO
    Dominikánské nam estí 4/5,
                     ˇ
                                                   UHY Morsad Consulting
    Brno, CZ-620 00, Czech Republic
                                                   Calle 9 No. 27, Los Jardines Metropolitanos,
    Phone        +420 542 422 601
                                                   Santiago, Dominican Republic
    Website      www.auditor-eu.com
                                                   Phone:       +809 724 8121
    Contact      Georg Stöger
                                                   Website:     www.uhy-morsadconsulting.com
    Email        stoeger@auditor-eu.com
                                                   Contact:     Dominicano Salcedo
                                                   Email:       d.salcedo@uhy-morsadconsulting.com
        ˇ
    PELHRIMOV
    AUDITOR, spol. s r.o.
    Masarykovo nám. 30, Pelhˇ imov,
                            r                      ECUADOR
    CZ-393 01, Czech Republic                      QUITO (UHY liaison office)
    Phone        +420 565 502 502                  UHY Audit & Advisory Services Cía Ltda
    Website      www.auditor-eu.com                El Comercio 402 y Av. de los Shyris Edificio
    Contact      Georg Stöger                      André Segundo Piso, Quito Pichincha, Ecuador
    Email        stoeger@auditor-eu.com            Phone        +593 2 2251 410
                                                   Website      www.uhyecuador.com
                                                   Contact      Felipe Sánchez
    DENMARK                                        Email        fsanchez@uhyecuador.com
    COPENHAGEN
    INFO:REVISION A/S                              GUAYAQUIL
    Buddingevej 312, Copenhagen, Søborg DK-2860,   UHY Audit & Advisory Services Cía Ltda
    Denmark                                        Kennedy Norte, Av. Miguel H. Alcívar y
    Phone        +45 39 53 50 00                   Nahím Isaías, Edif. Torres del Norte, Torre B
    Website      www.info-revision.dk              4to. Piso, Ofi.407, Guayaquil, Ecuador
    Contact      Vibeke Düring Jensen              Phone        +593 4 2688 317
    Email        vd@info-revision.dk               Website      www.uhyecuador.com
                                                   Contact      Xavier Pino
                                                   Email        xpino@uhyecuador.com




10 | 11
EGYPT                                             FRANCE
CAIRO                                             PARIS (UHY liaison office)
UHY Khaled Elfakhrani & Co                        GVA
44 El Reyad Street, Mohandessin                   BP 2115, 105 avenue Raymond Poincaré,
Giza, Cairo 12411, Egypt                          Paris F-75771, France
Phone        +20 2 3303 0741                      Phone        +33 1 45 00 76 00
Website      www.uhy-eg.com                       Website      www.gva.fr
Contact      Khaled Elfakhrani                    Contact      Muriel Nouchy
Email        k.elfakhrani@uhy-eg.com              Email        muriel.nouchy@gva.fr


EL SALVADOR                                       DIJON
                                                  CAPEC
SAN SALVADOR                                      1A rue du Golf, Quetigny,
Audit & Tax Services, S.A. de C.V.                Dijon F-21800, France
87 Avenida Norte, número 720-D, Colonia Escalón   Phone        +33 3 80 48 11 11
San Salvador, El Salvador                         Website      www.capec.fr
Phone        +503 2264 9292                       Contact      Peggy Gillet
Website      www.auditaxs.com                     Email        pgillet@capec.fr
Contact      José Eduardo Amaya
Email        jeamay@audittaxs.com
                                                  GERMANY

ESTONIA                                           BERLIN
                                                  UHY Deutschland AG
TALLINN                                           Zimmerstraße 23, Berlin D-10969,
UHY Grow OÜ                                       Germany
Pärnu mnt. 141, Tallinn EST-11314,                Phone        +49 30 22 65 93 0
Estonia                                           Website      www.uhy-deutschland.de
Phone        +372 685 0800                        Contact      Dr Ulla Peters
Website      www.grow.ee                          Email        peters@uhy-berlin.de
Contact      Ulvi Tallo
Email        ulvi.tallo@grow.ee                   BERLIN
                                                  UHY Lauer & Partner
TARTU                                             Zimmerstraße 23, Berlin D-10969,
UHY Grow OÜ                                       Germany
Ülikooli 6a, Tartu EST-51003, Estonia             Phone        +49 30 22 65 93 0
Phone        +372 685 0800                        Website      www.uhy-berlin.de
Website      www.grow.ee                          Contact      Dr Ulla Peters
Contact      Ulvi Tallo                           Email        peters@uhy-berlin.de
Email        ulvi.tallo@grow.ee




                                                                                       Please refer to
                                                                                  www.uhy.com
                                                                              for our most up-to-date
                                                                                       contact details
BREMEN                                             ROSTOCK
    Clostermann & Jasper Partnerschaft                 UHY Lauer & Partner
    Kleiner Ort 5, D-28357 Bremen,                     Platz der Freundschaft 1, Rostock D-18059,
    Germany                                            Germany
    Phone        +49 421 16 23 70                      Phone        +49 381 4 44 45 0
    Website      www.clostermann-jasper.de             Website      www.uhy-berlin.de
    Contact      Oliver Gampper                        Contact      Dr Ulla Peters
    Email        og@clostermann-jasper.de              Email        peters@uhy-berlin.de


    COLOGNE                                            GREECE
    Dr Leyh, Dr Kossow & Dr Ott KG
    Siegburger Str. 215, Cologne D-50679,              ATHENS
    Germany                                            UHY Axon Certified Auditors Ltd

    Phone        +49 221 36 00 60                      75 Patision Street, Athens GR-10434, Greece

    Website      www.lko.de                            Phone        +30 210 82 11 754

    Contact      Gunter Stoeber                        Website      www.axonaudit.gr

    Email        gunter.stoeber@lko.de                 Contact      Stavros Nikiforakis
                                                       Email        snikiforakis@axonaudit.gr
    FRANKFURT
    UHY Wahlen & Partner Rechtsanwälte,                GUATEMALA
    Steuerberater, Wirtschaftsprüfer
                                                       GUATEMALA CITY
    Gerbermühlstraße 7, D - 60594 Frankfurt am Main,
                                                       UHY Pérez & Co
    Germany
                                                       Av. Las Américas 7-30 Zona 13
    Phone        XXXXXXXXX
                                                       Edificio Los Arcos 2do. Nivel Oficina 2E
    Website      www.uhy-wahlen.de
                                                       Guatemala City, Guatemala
    Contact      Thomas Wahlen
                                                       Phone        +502 2362 1725
    Email        thomas.wahlen@uhy-wahlen.de
                                                       Website      www.uhy-perez.com
                                                       Contact      René Humberto Pérez Ordóñez
    HAMBURG
                                                       Email        rperez@uhy-perez.com
    Clostermann & Jasper Partnerschaft
    Esplanade 41, Hamburg D-20354, Germany
    Phone        +49 40 530 29 65 0                    GUERNSEY
    Website      www.clostermann-jasper.de             ST PETER PORT
    Contact      Torsten Jasper                        Louvre Group Limited
    Email        tj@clostermann-jasper.de              Suite 7, Provident House, Havilland Street,
                                                       St Peter Port, Guernsey GY1 2QE
    MUNICH                                             Phone        +44 (0)1481 727 249
    Dr. Langenmayr GmbH                                Website      www.louvregroup.com
    Seidlstrasse 30/VII, Munich D-80335,               Contact      Derek Baudains
    Germany                                            Email        derek.baudains@louvregroup.com
    Phone        +49 89 55 17 07 0
    Website      www.dr-langenmayr.de
    Contact      Johannes Bitzer
    Email        jbitzer@dr-langenmayr.de




12 | 13
HONG KONG                                        CHENNAI
                                                 Lodha & Co
HONG KONG
                                                 Chesney Town House, New #28 (Old 72-0), Ethiraj
Tai Kong CPA Limited
                                                 Salai, Chennai 600008, India
21/F Chinachem Tower, 34-37 Connaught Road
                                                 Phone:       +91 44 2825 1155
Central, Central District, Hong Kong,
                                                 Website:     www.lodhaco.com
Hong Kong
                                                 Contact:     G. S. Sarma
Phone:       +852 2892 2800
                                                 Email:       chennai@lodhaco.com
Website:     www.tkcpa.com.hk
Contact:     Robert Kong
Email:       robertkong@tkcpa.com.hk             HYDERABAD
                                                 Lodha & Co
UHY Grace HK CPA Limited                         Plot No.84, BHEL Enclave, Akbar Road,
3/F Malaysia Building, 50 Gloucester Road,       Secunderabad 500 009, India
Wanchai District, Hong Kong,                     Phone:       +91 40 3293 4609
Hong Kong                                        Website:     www.lodhaco.com
Phone:       +852 2332 0661                      Contact:     K. S. Rao
Website:     www.uhy-hk.com                      Email:       hyderabad@lodhaco.com
Contact:     David Ng
Email:       dng@uhy-hk.com                      JAIPUR
                                                 Lodha & Co
HUNGARY                                          Khetan Bhawan, Mirza Ismail Road, Jaipur
                                                 302001, India
BUDAPEST
                                                 Phone:       +91 141 237 0662
Bergmann Accounting & Auditing
                                                 Website:     www.lodhaco.com
186 Váci út, Budapest H-1138, Hungary
                                                 Contact:     V. K. Shrimal
Phone        +36 1 238 9050
                                                 Email:       jaipur@lodhaco.com
Website      www.bergmann.hu
Contact      Péter Bergmann
Email        peter.bergmann@bergmann.hu          MUMBAI (UHY liaison office)
                                                 Chandabhoy & Jassoobhoy
                                                 208 Phoenix House, A Wing, 2nd Floor,
INDIA                                            462 Senapati Bapat Marg, Lower Parel,
KOLKATA (UHY liaison office)                     Mumbai 400 013, India
Lodha & Co                                       Phone:       +91 22 2498 1516
Esplanade Mansion, 14 Government Place (East),   Website:     www.cnj.in
Kolkata 700 069, India                           Contact:     Adil Kotwal
Phone:       +91 33 4040 0000                    Email:       adil@cnj.in
Website:     www.lodhaco.com
Contact:     R. P. Singh
Email:       rpsingh@lodhaco.com




                                                                                       Please refer to
                                                                                 www.uhy.com
                                                                              for our most up-to-date
                                                                                       contact details
Lodha & Co                                   SEMARANG
    6 Karim Chambers,                            KAP Hananta Budianto & Rekan
    40 Ambalal Doshi Marg,                       Jl. Sisingamangaraja 20-22, Candi Baru,
    Fort, Mumbai 400 023, India                  Semarang 50253, Indonesia
    Phone:       +91 22 2269 1414                Phone        +62 24 841 2000
    Website:     www.lodhaco.com                 Website      www.hananta.com
    Contact:     N. K. Bafna                     Contact      Hananta Budianto
    Email:       mumbai@lodhaco.com              Email        hananta@hananta.com


    NEW DELHI                                    SURABAYA
    Chandabhoy & Jassoobhoy                      KAP Hananta Budianto & Rekan
    304, V4 Tower, Plot No. 14,                  Raya Darmo Business Center B-21,
    Community Centre, Karkardooma,               Jl. Raya Darmo 54-56,
    Vikas Marg, New Delhi 110 092,               Surabaya 60265, Indonesia
    India                                        Phone        +62 31 563 6070
    Phone:       +91 11 2237 5790                Website      www.hananta.com
    Website:     www.cnj.in                      Contact      Teguh Prajitno
    Contact:     Rajan Pranami                   Email        teguh@hananta.com
    Email:       delhi@cnj.in
                                                 IRELAND
    Lodha & Co
                                                 DUNDALK (UHY liaison office)
    C-1, Upasana Building,
                                                 UHY Farrelly Dawe White Limited
    1 Hailey Road, New Delhi 110 001, India
                                                 FDW House, Blackthorn Business Park, Coes Road,
    Phone:       +91 11 2371 0176
                                                 Dundalk Co., Louth, Ireland
    Website:     www.lodhaco.com
                                                 Phone        +353 42 933 9955
    Contact:     N. K. Lodha
                                                 Website      www.fdw.ie
    Email:       delhi@lodhaco.com
                                                 Contact      Alan Farrelly
                                                 Email        alanfarrelly@fdw.ie
    INDONESIA
    JAKARTA (UHY liaison office)                 DUBLIN
    KAP Hananta Budianto & Rekan                 UHY Farrelly Dawe White Limited
    Jl. Wijaya II-79, Kebayoran Baru,            Fitzwilliam Hall, Fitzwilliam Place, Dublin 2,
    Jakarta 12160, Indonesia                     Ireland
    Phone        +62 21 723 5656                 Phone        +353 1 670 6076
    Website      www.hananta.com                 Website      www.fdw.ie
    Contact      Venancia Sri Indrijati Wijono   Contact      Alan Farrelly
    Email        venancia@hananta.com            Email        alanfarrelly@fdw.ie


                                                 NEWRY
                                                 UHY Farrelly Dawe White Limited
                                                 Unit 10, Monaghan Court, Monaghan St, Newry
                                                 Co. Down, BT35 6AA, N. Ireland
                                                 Phone        +44 (0)28 3026 6441
                                                 Website      www.fdw.ie
                                                 Contact      Michael Bellow
                                                 Email        michaelbellow@fdw.ie



14 | 15
SKERRIES                                          MILAN
UHY Farrelly Dawe White Limited                   FiderConsult S.r.l.
Unit 4, 1st Floor, Strand House, South Strand,    via Torino 48, Milan I-20123, Italy
Skerries, Co. Dublin, Ireland                     Phone         +39 02 32 06 02 44
Phone           +353 1 849 1633                   Website       www.fiderconsult.it
Website         www.fdw.ie                        Contact       Dr Paolo Lenzi
Contact         Richard Berney                    Email         p.lenzi@fiderconsult.it
Email           richardberney@fdw.ie

                                                  JAMAICA
ISLE OF MAN                                       KINGSTON
BALLASALLA                                        UHY DAWGENS Chartered Accountants
Crossleys LLC                                     Unit 34, Winchester Business Centre,
PO Box 1, Portland House, Station Road,           15 Hope Road, Kingston 10
Ballasalla IM99 6AB, Isle of Man                  Phone         +876 9084007
Phone           +44 (0)1624 822 816               Website       www.dawgen.com
Website         www.crossleys.com                 Contact       Dawkins Brown
Contact         Andrew Pennington                 Email         dawkins@dawgen.com
Email           apennington@crossleys.com         With additional offices in Mandeville,
                                                  Montego Bay and Ocho Rios

ISRAEL
TEL AVIV                                          JAPAN
UHY Shtainmetz-Aminoach & Co CPAs                 TOKYO
Engel House, 88 Yigal Alon St, Tel Aviv, Israel   BA Tokyo & Co
Phone           +972 77 770 0000                  Place Canada 3F, 7-3-37 Akasaka, Minato-ku,
Website         www.cpa.co.il                     Tokyo 107-0052, Japan
Contact         Kobi Shtainmetz                   Phone         +81 35410 1391
Email           k@cpa.co.il                       Website       www.batokyo.or.jp
                                                  Contact       Akira Wakatsuki
                                                  Email     akira.wakatsuki@batokyo.or.jp
ITALY
                                                  With additional offices in Kyoto
ROME (UHY liaison office)                         and Okutama
FiderConsult S.r.l.
via Birmania 81, Rome I-00144, Italy
Phone           +39 06 591 7469
                                                  JORDAN
Website         www.fiderconsult.it               AMMAN
Contact         Dr Paolo Lenzi                    UHY Arab Auditors
Email           p.lenzi@fiderconsult.it           8 Al-Qayrawan St, Alrabieh,
                                                  PO Box 17906, Amman 11195,
FLORENCE                                          Jordan
FiderConsult S.r.l.                               Phone      +962 6 5511 779
viale G. Mazzini 26, Florence I-50132, Italy      Website    www.arabauditors.jo
Phone           +39 055 234 7902                  Contact    Nabil Haddad
Website         www.fiderconsult.it               Email      nih@arabauditors.jo
Contact         Dr Paolo Lenzi
Email           p.lenzi@fiderconsult.it

                                                                                          Please refer to
                                                                                   www.uhy.com
                                                                              for our most up-to-date
                                                                                       contact details
KAZAKHSTAN                                  SHYMKENT
                                                UHY SAPA-Consulting LLP
    ALMATY (UHY liaison office)
                                                39 Republic Street, Apt.9 Abay District,
    UHY SAPA-Consulting LLP
                                                Shymkent, South Kazakhstan Oblast,
    14A Mamyr-4 micro-district, Almaty
                                                16002 Kazakhstan
    050036 Kazakhstan
                                                Phone        +7 (727) 381 6288
    Phone        +7 (727) 381 6288
                                                Website      www.uhy-kz.com
    Website      www.uhy-kz.com
                                                Contact      Saltanat Yessengazina
    Contact      Saltanat Yessengazina
                                                Email        s_esengazina@uhy-kz.com
    Email        s_esengazina@uhy-kz.com

                                                URAL'SK
    AKTOBE
                                                UHY SAPA-Consulting LLP
    UHY SAPA-Consulting LLP
                                                215 Dostyk-Druzhba Street, Apt.406, Ural'sk,
    48A Aiteke-Bi Street, Apt.7, Aktobe,
                                                Western Kazakhstan Oblast, 090003 Kazakhstan
    Aktobe Oblast, 030000 Kazakhstan
                                                Phone        +7 (727) 381 6288
    Phone        +7 (727) 381 6288
                                                Website      www.uhy-kz.com
    Website      www.uhy-kz.com
                                                Contact      Saltanat Yessengazina
    Contact      Saltanat Yessengazina
                                                Email        s_esengazina@uhy-kz.com
    Email        s_esengazina@uhy-kz.com


    ASTANA                                      KENYA
    UHY SAPA-Consulting LLP
                                                NAIROBI
    18 Momyshuly Street, Apt.172,
                                                UHY Kenya Mungai Associates
    Almaty District, Astana,
                                                PO Box 13550-00800, 1st Floor, Centro House,
    010000 Kazakhstan
                                                Ring Road, Westlands, Nairobi, Kenya
    Phone        +7 (727) 381 6288
                                                Phone        +254 20 444 2860/7196/7286
    Website      www.uhy-kz.com
                                                Website      www.uhy-ke.com
    Contact      Saltanat Yessengazina
                                                Contact      Mwai Mbuthia
    Email        s_esengazina@uhy-kz.com
                                                Email        mmbuthia@wananchi.com

    ATYRAU
    UHY SAPA-Consulting LLP                     KOREA, REPUBLIC OF
    13 Mechnikov Thoroughfare, Apt.1, Atyrau,   SEOUL (UHY liaison office)
    Atyrau Oblast, 060011 Kazakhstan            Seil Accounting Corp.
    Phone        +7 (727) 381 6288              Room 201, Mayflower Member’s Building,
    Website      www.uhy-kz.com                 1688-6 Seocho-dong, Seocho-gu, Seoul,
    Contact      Saltanat Yessengazina          Republic of Korea
    Email        s_esengazina@uhy-kz.com        Phone        +82 2 523 5500
                                                Website      www.seiltax.co.kr
                                                Contact      Dr Sam-Won Hyun
                                                Email        cpahn@hanmail.net




16 | 17
CHUNGMURO, SEOUL                                     LATVIA
Seil Accounting Corp.
                                                     RIGA
Room 1002, Ilheung Building, 126-1
                                                     UHY Orients N Ltd.
Chungmuro4-ga, Jung-gu, Seoul,                                                      -
                                                              ˇ
                                                     83/85 A. Caka Street, Apt.12, Ri ga, Latvia
Republic of Korea
                                                     Phone         +371 6731 2646
Phone        +82 2 2268 6934
                                                     Website       www.uhy-orients.lv
Website      www.seiltax.co.kr
                                                     Contact       Natalija Zaiceva
Contact      Dr Sam-Won Hyun
                                                     Email         orients@inbox.lv
Email        cpahn@hanmail.net


SONGPA, SEOUL                                        LEBANON
Seil Accounting Corp.                                BEIRUT
Room 407, Poongsung Building,                        UHY Andy Bryan
392-2 Poongnap-dong, Songpa-gu,                      Mallah Center, Fifth Floor, Jal el Dib Square,
Seoul, Republic of Korea                             Beirut, Lebanon
Phone        +82 2470 4666                           Phone         +961 4 717781
Website      www.seiltax.co.kr                       Website       www.uhy-lb.com
Contact      Dr Sam-Won Hyun                         Contact       Elie Georges Abboud
Email        cpahn@hanmail.net                       Email         e.abboud@uhy-lb.com

YEOUIDO, SEOUL
Seil Accounting Corp.                                LITHUANIA
9th Floor, Yuchang Building,
                                                     VILNIUS (UHY liaison office)
Yeouido-dong, Yeong Deung Po-gu,
                                                     JSC Jungtine auditoriu kontora
Seoul, Republic of Korea                                  .
                                                     Laisves pr. 125, Vilnius LT-06118,
Phone        +82 2 780 3377
                                                     Lithuania
Website      www.seiltax.co.kr
                                                     Phone         +370 5 238 7373
Contact      Dr Sam-Won Hyun
                                                     Website       www.jak.lt
Email        cpahn@hanmail.net
                                                     Contact       Sigitas Babarskas
                                                     Email         info@jak.lt
KUWAIT
KUWAIT CITY                                          KAUNAS
                                                     JSC Jungtine auditoriu kontora
UHY Fawzia Mubarak Al-Hassawi
                                                     Kestucio str. 86/ I. Kanto str. 18,
Bneid Al-Gar, Esteqlal Street, Area 1, Flex Tower,
                                                     Kaunas LT-44296, Lithuania
14th floor, PO Box 20316, Safat 13064, Kuwait
                                                     Phone         +370 37 33 18 30
Phone        +965 225 64221
                                                     Website       www.jak.lt
Website      www.uhy-kw.com
                                                     Contact       Sigitas Babarskas
Contact      Mohamed A. Mahran
                                                     Email         info@jak.lt
Email        mmahran@uhy.com.kw




                                                                                           Please refer to
                                                                                       www.uhy.com
                                                                                  for our most up-to-date
                                                                                           contact details
LUXEMBOURG                                         KUALA LUMPUR
                                                       UHY
    LUXEMBOURG
                                                       Suite 11.05, Level 11, The Gardens South Tower
    UHY Fibetrust S.àr.l.
                                                       Mid Valley City, Lingkaran Syed Putra
    Boîte postal 777, Luxembourg L-2017,
                                                       Kuala Lumpur 59200, Malaysia
    Luxembourg
                                                       Phone        +60 3 2279 3088
    Phone        +352 45 45 49 1
                                                       Website      www.uhy.com.my
    Website      www.fibetrust.lu
                                                       Contact      Alvin Tee Guan Pian
    Contact      Jürgen Fischer
                                                       Email        alvin@uhy-my.com
    Email        j.fischer@fibetrust.lu


    LUXEMBOURG                                         MALTA
    UHY Fibetrust S.àr.l.
                                                       TA’ XBIEX
    82, rte d’Arlon, Luxembourg L-1150,
                                                       UHY Pace, Galea Musù & Co.
    Luxembourg
                                                       Matilda Court, Apt. no. 2, 35 Giuseppe,
    Phone        +352 26 37 71 1
                                                       Cali` Street, Ta’ Xbiex, XBX 1423 Malta
    Website      www.fibetrust.lu
                                                       Phone        +356 2131 1814
    Contact      Jürgen Fischer
                                                       Website      www.uhymalta.com
    Email        j.fischer@fibetrust.lu
                                                       Contact      David Pace
                                                       Email        djpace@uhymalta.com
    MALAYSIA
    PENANG (UHY liaison office)                        MAURITIUS
    UHY
                                                       PORT LOUIS
    51-21-F, Menara BHL Bank, Jalan Sultan Ahmad
                                                       UHY Heeralall
    Shah, Penang 10050, Malaysia
                                                       4th Floor, TN Tower, 13, St.
    Phone        +60 4 227 6888
                                                       Georges Street, Port Louis, Mauritius
    Website      www.uhy.com.my
                                                       Phone        +230 213 34 61
    Contact      Theam Hock Koay
                                                       Website      www.uhyheeralall.com
    Email        kth@uhy.com.my
                                                       Contact      Nirmal Heeralall
                                                       Email        nirmal.heeralall@uhyheeralall.com
    JOHOR BAHRU
    UHY
    Lot 19.01, Level 19, Public Bank Tower, 19 Jalan   MEXICO
    Wong Ah Fook, Johor Bahru, Johor 80000,            MEXICO CITY
    Malaysia                                           UHY Glassman Esquivel y Cía S.C.
    Phone        +60 7 222 2828                        Paseo de la Reforma No. 195 Pisos 16, 17 y PH
    Website      www.uhy.com.my                        Col. Cuauhtémoc, Mexico City, D.F., C.P. 06500,
    Contact      Tai Pew Diong                         Mexico
    Email        dtp1@uhydiong.com.sg                  Phone        +52 55 5566 1888
                                                       Website      www.uhy-mx.com
                                                       Contact      Oscar Gutiérrez Esquivel
                                                       Email        oge@uhy-mx.com




18 | 19
MOROCCO                                                NORWAY
TANGIER                                                OSLO (UHY liaison office)
UHY Ben Mokhtar & Co                                   RevisorGruppen AS
15 Rue Imam Assili Resd. Takafoul 1er étage            (Oscars gate 30), Box 7154 Majorstuen,
Tangier 90000, Morocco                                 Oslo N-0307, Norway
Phone        +212 539 94 45 93                         Phone:      +47 23 20 49 00
Website      www.uhy-benmokhtar.ma                     Website:    www.rg.no
Contact      Mohamed Ben Mokhtar                       Contact:    Kirsten Vanberg
Email        contact@uhy-benmokhtar.ma                 Email:      kv@rg.no


NETHERLANDS                                            AKERSHUS
                                                       RevisorGruppen Mæland & Østbye AS
EINDHOVEN                                              (Rosenholm Campus, Rosenholmveien 25)
Govers Accountants/Consultants                         Postboks 335, Kolbotn N-1411,Norway
PO Box 657, Eindhoven NL-5600 AR, Netherlands          Phone       +47 66 81 79 00
Phone        +31 40 2 504 504                          Website     www.rg.no
Website      www.govers.nl                             Contact     Jan Willem van Woense Kooy
Contacts     Peter Dubbers                             Email       akershus@rg.no
             Paul Mencke
Emails       dubbers@govers.nl                         ÅLESUND
             mencke@govers.nl                          RevisorGruppen Møre AS
                                                       (Daaeskogen Næringsbygg)
NEW ZEALAND                                            Postboks 7731, Spjelkavik,
                                                       Ålesund N-6022, Norway
AUCKLAND
                                                       Phone       +47 40 00 69 23
UHY Haines Norton (Auckland) Ltd
                                                       Website     www.rg.no
22 Catherine Street, Henderson
                                                       Contact     Atle Birger Flø
Waitakere, Auckland 0612, New Zealand
                                                       Email       atleflo@rg.no
Phone        +64 09 839 0297
Website      www.uhyhn.co.nz
                                                       ÅNDALSNES
Contact      Grant Brownlee
                                                       RevisorGruppen Åndalsnes
Email        grantb@uhyhn.co.nz
                                                       (Nesgata 10), Postboks 116,
                                                       Åndalsnes N-6300, Norway
NIGERIA                                                Phone       +47 71 22 46 10
LAGOS                                                  Website     www.rg.no
UHY Maaji & Co                                         Contact     Endre Engen
Lisa Court, 1 Ilaka Street, Off Coker Road, Ilupeju,   Email       post@andalsnes.rg.no
Lagos, Lagos State, Nigeria
Phone        +234 1 761 4671
Website      www.uhy-maajing.com
Contact      Gabriel Idahosa
Email        g.idahosa@uhy-ng-maaji.com
With additional offices in Abuja, Benin City,
Kaduna, Kano, Lokoja, Maiduguri,
Port Harcourt and Yola


                                                                                             Please refer to
                                                                                       www.uhy.com
                                                                                    for our most up-to-date
                                                                                             contact details
BERGEN                                OSLO (Abrahamsen & Løken AS)
    RevisorGruppen Hordaland DA           Abrahamsen & Løken AS
    (Kanalveien 105B), P.O. Box 63,       (Oscars gate 30), Box 7154 Majorstuen,
    Kristianborg, Bergen N-5822, Norway   Oslo N-0307, Norway
    Phone        +47 55 55 77 77          Phone       +47 23 20 49 00
    Website      www.rg.no                Website     www.rg.no
    Contact      Ragnar Pettersen         Contact     Hallvard Holme
    Email       bergen@rg.no              Email       hh@rg.no


    DRAMMEN                               OSLO (FMØ Revisjon DA)
    RevisorGruppen Drammen AS             FMØ Revisjon DA
    Postboks 4130, Gulskogen,             Oscars gate 30, Postboks 7154 Majorstuen,
    Drammen N-3005, Norway                Oslo N-0307, Norway
    Phone        +47 40 00 10 93          Phone       +47 23 20 49 00
    Contact      Roald Skeide             Website     www.rg.no
    Website     www.rg.no                 Contact     Mari Østbø
    Email       drammen@rg.no             Email       mo@rg.no


    FØRDE                                 SARPSBORG
    RevisorGruppen Fjordane AS            RevisorGruppen Østfold DA
    Hafstadvegen 25, Førde N-6800,        Hundskinnveien 98, Sarpsborg
    Norway                                N-1711, Norway
    Phone        +47 57 82 40 90          Phone       +47 69 13 98 88
    Website      www.rg.no                Website     www.rg.no
    Contact     Roger Hopland             Contact     Kay Minge
    Email       post@r-r.no               Email       kay.minge@ostfold.rg.no


    KRISTIANSAND                          SELBU
    RevisorGruppen Agder AS               RevisorGruppen Trøndelag AS
    (Kongensg 4), Postboks 56,            Gjelbakken 3, Selbu N-7580, Norway
    Kristiansand N-4661, Norway           Phone       +47 73 81 75 50
    Phone       +47 38 04 18 90           Website     www.rg.no
    Website     www.rg.no                 Contact     Rune Fiskerstrand
    Contact     Ingemar Korling           Email       rune.fiskerstrand@trl.rg.no
    Email       ik@rgagder.no
                                          SKIEN
    LARSNES                               RevisorGruppen Telemark AS
    RevisorGruppen Møre AS                Kjørbekkdalen 15B, Skien N-3735, Norway
    Sentrum, Larsnes N-6084, Norway       Phone       +47 35 50 41 00
    Phone       +47 40 00 69 23           Website     www.rg.no
    Website     www.rg.no                 Contact     Bjørn Sti
    Contact     Atle Birger Flø           Email       bs@rgtele.no
    Email       atleflo@rg.no




20 | 21
STJØRDAL                                        PAKISTAN
RevisorGruppen Trøndelag AS
                                                LAHORE
Kjøpmanngt 30, Stjørdal N-7501, Norway
                                                UHY Hassan Naeem & Co
Phone       +47 74 82 96 00
                                                193-A Shah Jamal, Lahore 54000, Pakistan
Website     www.rg.no
                                                Phone        +92 (0)42 3759 9938
Contact     Rune Fiskerstrand
                                                Website      www.uhy-hnco.com
Email       rune.fiskerstrand@trl.rg.no
                                                Contacts     Ibne Hassan
                                                             Naeem Akhtar Sheikh
SUNNHORDLAND
                                                Emails       ibnehassan@uhy-hnco.com
RevisorGruppen Hordaland DA
                                                             sheikhnaeem@uhy-hnco.com
P.O. Box 290, Stord N-5402, Norway
Phone       +47 53 40 01 00
                                                ISLAMABAD
Website     www.rg.no
                                                UHY Hassan Naeem & Co
Contact     Ragnar Pettersen
                                                10, Street 51, F-8/4, Islamabad, Pakistan
Email       bergen@rg.no
                                                Phone        +92 (0)51 285 3471
                                                Website      www.uhy-hnco.com
TRONDHEIM
                                                Contact      Syed Muhammad Ali
RevisorGruppen Trøndelag AS
                                                Email        smali@uhy-hnco.com
Øvre Flatåsveg 14B, Flatåsen N-7079, Norway
Phone       +47 72 59 75 00
Website     www.rg.no                           PERU
Contact     Rune Fiskerstrand                   LIMA (UHY liaison office)
Email       rune.fiskerstrand@trl.rg.no         UHY Sandoval Aliaga y Asociados S.C.
                                                Cura Muñecas 181, San Isidro, Lima 27, Peru
ULSTEINVIK                                      Phone        +51 1 422 3884
RevisorGruppen Møre AS                          Website      www.uhyperu.com
(Bjørndalsvegen 15), Postboks 331, Ulsteinvik   Contact      Carlos Augusto Sandoval Aliaga
N-6065, Norway                                  Email        sandoaliaga@uhyperu.com
Phone       +47 40 00 69 23
Website     www.rg.no
Contact     Atle Birger Flø
Email       atleflo@rg.no


VOSS
RevisorGruppen Hordaland DA
Strandavegen 11, P.O. Box 136, Voss N-5701,
Norway
Phone       +47 56 52 04 00
Website     www.rg.no
Contact     Ragnar Pettersen
Email       bergen@rg.no




                                                                                     Please refer to
                                                                               www.uhy.com
                                                                           for our most up-to-date
                                                                                    contact details
CHICLAYO                                           POLAND
    UHY Estudio Reynoso
                                                       WARSAW
    Enrique de la Piedra No.185, Urb. Latina José
                                                       Biuro Audytorskie Sadren Sp. z o.o.
    Leonardo Ortiz, Chiclayo Lambayeque, Peru              ,
                                                       ul. Sniadeckich 10, Warsaw PL-00-656,
    Phone:        +51 (0)74 250 630
                                                       Poland
    Website:      www.estudioreynoso.com
                                                       Phone       +48 22 621 72 16
    Contact:      María Reynoso de Vargas
                                                       Website     www.sadren.com.pl
    Email:        cpcmreynoso@estudioreynoso.com
                                                       Contact     Wieslaw Leˇ niewski
                                                                             s
                                                       Email       w.lesniewski@sadren.com.pl
    LIMA
    UHY Santivañez Guarniz y Asociados S.C.
    Jr. Colón 110 Of. 1302, Miraflores,                PORTUGAL
    Lima 18, Peru
    Phone         +51 1 241 8712
                                                       LISBON (UHY liaison office)
                                                       UHY & Associados, SROC, Lda
    Website       www.sgperu.com
                                                       Campo Grande, 28- 8º C, Lisbon P-1700-093,
    Contact       Juan Santivañez Guarniz
                                                       Portugal
    Email         jsantivanez@sgperu.com
                                                       Phone       +351 217 613 330
                                                       Website     www.uhy-portugal.pt
    LIMA
                                                       Contact     António Santos
    UHY Urbano Ventocilla & Asociados S.C.
                                                       Email       asantos@uhy-portugal.pt
    Av. Larco 930 - Of.601, Miraflores,
    Lima, Peru
    Phone         +51 1 241 8668
                                                       AÇORES
                                                       Contaçoreana – Contabilidade
    Contact       Cesar Urbano Ventocilla
                                                       de Empresas, Limitada
    Email         curbanov@hotmail.com
                                                       Avenida Infante D. Henrique 3 – 1˚,
                                                       Ponta Delgada P-9500-150, Portugal
    PHILIPPINES                                        Phone       +351 296 283 246
    MANILA                                             Website     www.uhy-portugal.pt
    Maceda Farnacio & Co.                              Contact     Manuel Branco
    Suite 705, Midland Mansions, 839 A. Arnaiz Ave,    Email       mbranco@uhy-portugal.pt
    Legaspi Village, Makati City, Metro Manila 1227,
    Philippines                                        FUNCHAL (main office)
    Phone:        +63 (2) 4037 228                     UHY & Associados SROC Lda
    Website:      www.mfc.com.ph                       Caminho do Olival, 38, Funchal P-9020-103,
    Contact:      Chiqui Farnacio                      Portugal
    Email:        cfarnacio@mfc.com.ph                 Phone:      +351 29 175 93 28
                                                       Website:    www.uhy-portugal.pt
                                                       Contact:    António Santos
                                                       Email:      asantos@uhy-portugal.pt




22 | 23
FUNCHAL (branch office)                          RUSSIAN FEDERATION
Audiram – Serviços de Contabilidade, S.A.
                                                 MOSCOW
Rua da Carreira 138, 2º,
                                                 UHY YANS-Audit LLC
Funchal P-9000-042, Portugal
                                                 2-y Volkonsky per., d.3, Moscow RUS-127473
Phone         +351 291 241 281
                                                 Russian Federation
Website       www.uhy-portugal.pt
                                                 Phone        +7 495 925 5751
Contact       Miguel Costa
                                                 Website      www.uhy-yans.ru
Email         audiram@netmadeira.com
                                                 Contact      Nikolay Litvinov
                                                 Email        n.litvinov@uhy-yans.ru
PORTO
UHY Consulting S.A.
                                                 OBNINSK
Rua João das Regras 284, 3º – salas 7 e 8
                                                 UHY Atomic-Audit
Porto P-4000-291, Portugal
                                                 Marx Street 14, Obninsk RUS-249035, Russian
Phone         +351 222 046 210
                                                 Federation
Website       www.uhy-portugal.pt
                                                 Phone        +7 484 394 04 40
Contact       António Trabulo
                                                 Website      www.uhy-atomic.ru
Email         atrabulo@uhy-portugal.pt
                                                 Contact      Alexander Tildikov
                                                 Email        alexander@tildikov.ru
PUERTO RICO
SAN JUAN                                         ST. PETERSBURG
UHY Del Valle & Nieves, PSC                      UHY Eccona LLP
PO Box 361863                                    Shaumyana pr., h.18, office 310,
San Juan PR 00936-1863, Puerto Rico              St. Petersburg RUS-195112,
Phone         +1 787 793 4650                    Russian Federation
Website       www.uhy-pr.com                     Phone        +7 812 622 12 13
Contact       Rafael Del Valle-Vega              Website      www.eccona.ru
Email         r.delvalle@uhy-pr.com              Contact      Elena Sedavkina
                                                 Email        eka-audit@mail.ru

ROMANIA
BUCHAREST
UHY Audit CD S.r.l.
142 Jiului Street, Suites 3/4, First District,
Bucharest, Romania
Phone         +40 31 425 4774
Website       www.uhy-ro.com
Contact       Camelia Dobre
Email         camelia.dobre@uhy-ro.com




                                                                                       Please refer to
                                                                                 www.uhy.com
                                                                           for our most up-to-date
                                                                                    contact details
SAUDI ARABIA                                      PIESTANY
                                                      AUDITOR SK s.r.o.
    RIYADH (UHY liaison office)
                                                      Nam. SNP 4, Piestany, SK-921 01,
    UHY AlBassam & Partner CPAs & Consultants
                                                      Slovakia
    9th Floor, Al Muhasin Building,
                                                      Phone        +421 2 544 14 660
    Al Malaz, King Abdul Aziz Road,
                                                      Website      www.auditor-eu.com
    Riyadh, Saudi Arabia
                                                      Contact      Marian Skornik
    Phone        +966 1 206 5333
                                                      Email        skornik@auditor-eu.sk
    Contact      Ibrahim AlBassam
    Email        ibrahim.albassam@sa-uhy.com
    With additional offices in al-Khobar and Jeddah   SLOVENIA
                                                      LJUBLJANA
    SINGAPORE                                         UHY d.o.o.
                                                      Vurnikova 2, Ljubljana SLO-1000, Slovenia
    SINGAPORE
                                                      Phone        +386 1 300 0040
    UHY Diong
                                                      Website      www.uhy.si
    60 Robinson Road, #12-01 BEA Building,
                                                      Contact      Matjaˇ Trebˇ e
                                                                        z     s
    Singapore 068892
                                                      Email        matjaz.trebse@uhy.si
    Phone        +65 6235 1633
    Website      www.uhydiong.com
    Contact      Albert Chin                          SOUTH AFRICA
    Email        tarcsg@singnet.com.sg                JOHANNESBURG
                                                      UHY Hellmann (SA)
    SINGAPORE                                         PO Box 47163, Parklands 2121, South Africa
    UHY Lee Seng Chan & Co                            Phone        +27 11 447 8447
    371 Beach Road, Keypoint No. 09-06/11             Website      www.uhy.co.za
    Singapore 199597                                  Contact      Carlos Pedregal
    Phone        +65 6395 5100                        Email        carlosp@uhy.co.za
    Website      www.lsccpa.com.sg
    Contact      Lee Sen Choon
                                                      SPAIN
    Email        senchoon.lee@lsccpa.com.sg
                                                      MARBELLA (UHY liaison office)
                                                      UHY Fay & Co
    SLOVAKIA
                                                      Centro de Negocios Puerta de Banús Bloque B,
    BRATISLAVA                                        Nueva Andalucía, Marbella E-29660, Spain
    AUDITOR SK s.r.o.                                 Phone        +34 952 764 065
          v
    Frana Krála 35, Bratislava, SK-811 05,            Website      www.uhy-fay.com
    Slovakia                                          Contact      Bernard Fay Viota
    Phone        +421 2 544 14 660                    Email        bfay@uhy-fay.com
    Website      www.auditor-eu.com
    Contact      Dᡠa Straková
                   s
    Email        strakova@auditor-eu.sk




24 | 25
BARCELONA                                          SANTIAGO DE COMPOSTELA
UHY Fay & Co                                       Auditores Asociados
C/ Provenza, 276 Principal,                        Avenida de Fernando de Casas Novoa, 37
Barcelona E-08008, Spain                           Edificio CNL portal B, 3ª planta,
Phone        +34 93 419 8821                       Santiago de Compostela E-15707, Spain
Website      www.uhy-fay.com                       Phone        +34 981 562 880
Contact      Manuel Arbiol                         Website      www.aag.es
Email        marbiol@uhy-fay.com                   Contact      Bernard Fay Viota
                                                   Email        bfay@uhy-fay.com
MADRID
UHY Fay & Co                                       ZARAGOZA
C/Velázquez, 31 6ª dcha., Madrid E-28001,          Consultor Office
Spain                                              Avenida Cesar Augusto 3, 6°C Zaragoza
Phone        +34 91 426 0723                       E-50004, Spain
Website      www.uhy-fay.com                       Phone        +34 976 440 999
Contact      Max Gosch                             Website      www.uhy-fay.com
Email        max@uhy-fay.com                       Contact      Bernard Fay Viota
                                                   Email        bfay@uhy-fay.com
MALAGA
UHY Fay & Co
                                                   SWEDEN
Plaza de la Solidaridad, 7,
Edificio Araucaria 11,                             MALMÖ
6°B Málaga E-29002, Spain                          Revisorerna Syd

Phone        +34 952 060 469                       Storgatan 22A, Box 17077, Malmö SE-200 10,

Website      www.uhy-fay.com                       Sweden

Contact      Bernard Fay Viota                     Phone        +46 40 39 67 90

Email        bfay@uhy-fay.com                      Website      www.revisorernasyd.se
                                                   Contact      Rolf Nilsson
SANTA CRUZ DE TENERIFE (SPAIN)                     Email        rolf.nilsson@revisorernasyd.se
Auditores Asociados
c/ Fuente de Santa Cruz, nº 3 Portal Oficina
3º Planta, E-38001 Santa Cruz de Tenerife, Spain
Phone        +34 922 151 010
Website      www.aag.es
Contact      Bernard Fay Viota
Email        bfay@uhy-fay.com




                                                                                        Please refer to
                                                                                  www.uhy.com
                                                                               for our most up-to-date
                                                                                        contact details
STOCKHOLM                                      TAIWAN
    Winthers Revisionsbyrå AB                      TAIPEI
    Grev Turegatan 38, Box 5525,                   UHY L & C Company, Certified Public Accountants
    Stockholm SE-114 85, Sweden                    Suite 2, 2nd Floor, No. 20 Beiping East Road,
    Phone         +46 (0)8 545 852 50              Taipei 100, Taiwan
    Website       www.winthers.se                  Phone        +886 2 2391 5555
    Contact       Ragnar Santesson                 Website      www.uhy-taiwan.com.tw
    Email         ragnar.santesson@winthers.se     Contact      Lawrence Lin
                                                   Email        lawrencelin@uhy-taiwan.com.tw

    SWITZERLAND
                                                   TURKEY
    LUCERNE (UHY liaison office)
    Balmer-Etienne AG                              ISTANBUL
    Kauffmannweg 4, Lucerne CH-6003,               UHY Uzman YMM ve Denetim AS
    Switzerland                                    Büyükdere Cad. Kervangeçmez Sok. Osman
    Phone         +41 41 228 11 11                 Keçeli Io Merkezi No:3, 3 K:4 Mecdiyeköy,
    Website       www.balmer-etienne.ch            Istanbul, Turkey
    Contact       Stephan Vollenweider             Phone        +90 212 272 56 00
    Email stephan.vollenweider@balmer-etienne.ch   Website      www.uhy-uzman.com.tr
                                                   Contact      Senol Çudin
                                                   Email        uzman@uhy-uzman.com.tr
    ZÜRICH
    Balmer-Etienne AG
    Dreikönigstrasse 34, Zürich CH-8002,           UKRAINE
    Switzerland                                    KIEV
    Phone         +41 44 283 80 80                 UHY Prostir Ltd
    Website       www.balmer-etienne.ch            24/21 Saksagans'kogo Street,
    Contact       Stephan Vollenweider             Kiev UA-01033, Ukraine
    Email stephan.vollenweider@balmer-etienne.ch   Phone        +380 44 492 8716
                                                   Website      www.prostir.net.ua
    STANS                                          Contact      Alexander Koinov
    Balmer-Etienne AG                              Email        akoinov@prostir.net.ua
    Buochserstrasse 2, Stans CH-6370,
    Switzerland                                    KIEV
    Phone         +41 41 619 26 26                 EBS
    Website       www.balmer-etienne.ch            13-A Universytetska Street, Kiev UA-03110,
    Contact       Stephan Vollenweider             Ukraine
    Email stephan.vollenweider@balmer-etienne.ch   Phone        +380 44 249 7905
                                                   Website      www.ebskiev.com
                                                   Contact      Helen Volska
                                                   Email        hvolska@ebskiev.com




26 | 27
UNITED ARAB EMIRATES                  UNITED KINGDOM
DUBAI (UHY liaison office)            LONDON (UHY liaison office)
UHY                                   UHY Hacker Young LLP
PO Box 23271, Dubai,                  Quadrant House, 4 Thomas More Square,
United Arab Emirates                  London E1W 1YW, United Kingdom
Phone       +971 4 3517007            Phone       +44 (0)20 7216 4600
Website     www.uhyuae.com            Website     www.uhy-uk.com
Contact     Jeetendra Chauhan         Contact     Ladislav Hornan
Email       jeet@uhyuae.com           Email       l.hornan@uhy-uk.com


ABU DHABI                             ABERDEEN, SCOTLAND
UHY                                   Campbell Dallas LLP
216 Emirates Towers, Hamdan Street,   10 Carden Place, Aberdeen, AB10 1UR,
PO Box 33763, Abu Dhabi,              United Kingdom
United Arab Emirates                  Phone       +44 (0)1224 623 111
Phone       +971 2 4124140            Website     www.campbelldallas.co.uk
Website     www.uhyuae.com            Contact     Dugald MacPherson
Contact     Tony Thomas               Email dugald.macpherson@campbelldallas.co.uk
Email       tony@uhyuae.com
                                      ABERGAVENNY
JEBEL ALI                             UHY Peacheys
UHY                                   21 Nevill Street, Abergavenny,
PO Box 17870, Jebel Ali,              Monmouthshire NP7 5AA, United Kingdom
United Arab Emirates                  Phone       +44 (0)1873 852 124
Phone       +971 4 8814199            Website     www.peacheys.co.uk
Website     www.uhyuae.com            Contact     Steve Theaker
Contact     Shivani Saxena            Email       s.theaker@uhy-peacheys.com
Email       shivani@uhyuae.com
                                      BIRMINGHAM
SHARJAH                               UHY Hacker Young (Birmingham) LLP
UHY                                   9-11 Vittoria Street, Birmingham,
Al Reem Plaza, Office No. 408         B1 3ND, United Kingdom
PO Box 70828, Sharjah,                Phone       +44 (0)121 233 4799
United Arab Emirates                  Website     www.uhy-uk.com
Phone       +971 6 5745500            Contact     Malcolm Winston
Website     www.uhyuae.com            Email       m.winston@uhy-uk.com
Contact     Farook Khimani
Email       farook@uhyuae.com




                                                                          Please refer to
                                                                       www.uhy.com
                                                                for our most up-to-date
                                                                         contact details
BRIGHTON & HOVE                                    MANCHESTER
    UHY Hacker Young (S.E.) Limited                    UHY Hacker Young Manchester LLP
    168 Church Road, Hove, East Sussex,                St James Building, 79 Oxford Street,
    BN3 2DL, United Kingdom                            Manchester, M1 6HT, United Kingdom
    Phone       +44 (0)1273 726 445                    Phone        +44 (0)161 236 6936
    Website     www.uhy-uk.com                         Website      www.uhy-uk.com
    Contact     Richard Simmons                        Contact      Michael Wasinski
    Email       r.simmons@uhy-uk.com                   Email        m.wasinski@uhy-uk.com


    CHESTER                                            NEWPORT
    UHY Hacker Young (Chester)                         UHY Peacheys
    St John’s Chambers, Love Street,                   Lanyon House, Mission Court,
    Chester, CH1 1QN, United Kingdom                   Newport NP20 2DW,
    Phone       +44 (0)1244 320 532                    United Kingdom
    Website     www.uhy-uk.com                         Phone        +44 (0)1633 213 318
    Contact     John Ierston                           Website      www.peacheys.co.uk
    Email       j.ierston@uhy-chester.com              Contact      Steve Theaker
                                                       Email        s.theaker@uhy-peacheys.com
    GLASGOW, SCOTLAND
    Campbell Dallas LLP                                NOTTINGHAM
    Campbell House, 126 Drymen Road,                   UHY Hacker Young LLP
    Bearsden, Glasgow, G61 3RB,                        22 The Ropewalk, Nottingham,
    United Kingdom                                     NG1 5DT, United Kingdom
    Phone       +44 (0)141 942 0722                    Phone        +44 (0)115 959 0900
    Website     www.campbelldallas.co.uk               Website      www.uhy-uk.com
    Contact     Fraser Campbell                        Contact      Philip Oliver
    Email       fraser.campbell@campbelldallas.co.uk   Email        p.oliver@uhy-uk.com


    JARROW                                             PAISLEY, SCOTLAND
    UHY Torgersens                                     Campbell Dallas LLP
    7 Grange Road West, Jarrow, NE32 3JA,              Sherwood House, 7 Glasgow Road,
    United Kingdom                                     Paisley, PA1 3QS, United Kingdom
    Phone       +44 (0)191 428 0001                    Phone        +44 (0)141 887 4141
    Website     www.uhy-uk.com                         Website      www.campbelldallas.co.uk
    Contact     Martin Johnson                         Contact      Peter Gallanagh
    Email       m.johnson@uhy-torgersens.com           Email       peter.gallanagh@campbelldallas.co.uk


    KENT                                               PERTH, SCOTLAND
    UHY Hacker Young                                   Campbell Dallas LLP
    Thames House, Roman Square, Sittingbourne,         4 Atholl Crescent, Perth, PH1 5NG,
    Kent ME10 4BJ, United Kingdom                      United Kingdom
    Phone       +44 (0)1795 475 363                    Phone        +44 (0)1738 441 888
    Website     www.uhy-uk.com                         Website      www.campbelldallas.co.uk
    Contact     Liz Jordan                             Contact      Ian Williams
    Email       e.jordan@uhy-uk.com                    Email        ian.williams@campbelldallas.co.uk




28 | 29
SHEFFIELD                                        UNITED STATES OF AMERICA
UHY Wingfield Slater                             UHY Advisors, Inc. provides tax and business consulting
6 Broadfield Court, Broadfield Way,              services through wholly owned subsidiary entities that
                                                 operate under the name of “UHY Advisors”. UHY Advisors
Sheffield, S8 0XF, United Kingdom                entities are not licensed CPA firms. UHY LLP is a licensed
Phone        +44 (0)114 275 1544                 independent CPA firm that performs attest services in an
Website      www.uhy-wingfieldslater.com         alternative practice structure with UHY Advisors, Inc.

Contact      Peter Newsam
Email        p.newsam@uhy-wingfieldslater.com    NEW YORK (UHY liaison office)
                                                 UHY Advisors
STIRLING, SCOTLAND                               19 West 44th Street,
Campbell Dallas LLP                              New York, NY 10036, USA
15 Gladstone Place, Stirling, FK8 2NX,           Phone         +1 212 381 4700
United Kingdom                                   Website       www.uhy-us.com
Phone        +44 (0)1786 460 030                 Contact       John Wolfgang
Website      www.campbelldallas.co.uk            Email         jwolfgang@uhy-us.com
Contact      Ian Williams
Email        ian.williams@campbelldallas.co.uk   ALBANY, NEW YORK
                                                 UHY Advisors
SUNDERLAND                                       66 South Pearl Street, Suite 400
UHY Torgersens                                   Albany, NY 12207, USA
Somerford Buildings, Norfolk Street,             Phone         +1 518 449 3166
Sunderland, SR1 1EE, United Kingdom              Website       www.uhy-us.com
Phone        +44 (0)191 567 8611                 Contact       Richard Kotlow
Website      www.uhy-uk.com                      Email         rkotlow@uhy-us.com
Contact      Stephen Torgersen
Email        s.torgersen@uhy-torgersens.com      ATLANTA, GEORGIA
                                                 UHY Advisors
WREXHAM                                          Five Concourse Parkway, Suite 2450,
UHY Hacker Young (Wrexham)                       Atlanta, GA 30328, USA
Pembroke House, Ellice Way, Wrexham              Phone         +1 678 602 4400
Technology Park, Wrexham LL13 7YT,               Website       www.uhy-us.com
United Kingdom                                   Contact       Frank Fenello
Phone        +44 (0)1978 351 501                 Email         ffenello@uhy-us.com
Website      www.uhy-uk.com
Contact      Paul Harris
Email        p.harris@uhy-uk.com


YORK
UHY Calvert Smith
31 St Saviourgate, York, Y01 8NQ,
United Kingdom
Phone        +44 (0)1904 557 570
Website      www.uhy-calvertsmith.com
Contact      Hayden Priest
Email        h.priest@uhy-calvertsmith.com



                                                                                          Please refer to
                                                                                   www.uhy.com
                                                                               for our most up-to-date
                                                                                        contact details
CHICAGO, ILLINOIS                  OAKLAND, NEW JERSEY
    UHY Advisors                       UHY Advisors
    30 S. Wacker Drive, Suite 2850,    169 Ramapo Valley Road
    Chicago, IL 60606, USA             Oakland, NJ 07436, USA
    Phone        +1 312 578 9600       Phone       +1 201 644 2767
    Website      www.uhy-us.com        Website     www.uhy-us.com
    Contact      Bill White            Contact     Stephen Slater
    Email        bwhite@uhy-us.com     Email       sslater@uhy-us.com


    COLUMBIA, MARYLAND                 SOUTHFIELD, MICHIGAN
    UHY Advisors                       UHY Advisors
    6851 Oak Hall Lane, Suite 300,     26200 American Drive, Suite 500,
    Columbia, MD 21045, USA            Southfield, MI 48034, USA
    Phone        +1 410 720 5220       Phone       +1 248 355 1040
    Website      www.uhy-us.com        Website     www.uhy-us.com
    Contact      Jim Peacock           Contact     Dennis Petri
    Email        jpeacock@uhy-us.com   Email       dpetri@uhy-us.com


    DALLAS, TEXAS                      ST LOUIS, MISSOURI
    UHY Advisors                       UHY Advisors
    1717 Main Street, Suite 2400,      15 Sunnen Drive, Suite 100,
    Dallas, TX 75201, USA              St. Louis, MO 63143, USA
    Phone        +1 214 243 2900       Phone       +1 314 615 1200
    Website      www.uhy-us.com        Website     www.uhy-us.com
    Contact      Randy Wright          Contact     Gerald Townsend
    Email        rwright@uhy-us.com    Email       gtownsend@uhy-us.com


    HOUSTON, TEXAS                     STERLING HEIGHTS, MICHIGAN
    UHY Advisors                       UHY Advisors
    12 Greenway Plaza, Suite 200,      12900 Hall Road, Suite 500,
    Houston, TX 77046-1291, USA        Sterling Heights, MI 48313, USA
    Phone        +1 713 960 1706       Phone       +1 586 254 1040
    Website      www.uhy-us.com        Website     www.uhy-us.com
    Contact      James Loh             Contact     Dennis Petri
    Email        jloh@uhy-us.com       Email       dpetri@uhy-us.com


                                       WHITE PLAINS, NEW YORK
                                       UHY Advisors
                                       800 Westchester Avenue,
                                       Suite North 641,
                                       Rye Brook, NY 10573, USA
                                       Phone       +1 914 697 4954
                                       Website     www.uhy-us.com
                                       Contact     Mike Mahoney
                                       Email       mmahoney@uhy-us.com




30 | 31
URUGUAY                                               VALENCIA
                                                      UHY Servicios Legales & Tributarios, S.C.
MONTEVIDEO
                                                      Urb. Majay, Calle 151, Centro Profesional Kokuy,
UHY Gubba & Asociados
                                                      PH A, Valencia Carabobo, Venezuela
Misiones 1372 Oficina 402, Montevideo, Uruguay
                                                      Phone        +58 241 826 9599
Phone        +598 2 915 58 07
                                                      Website      www.uhy-ve.com
Website      www.hugogubba.com.uy
                                                      Contact      Lisandro Peña
Contact      Hugo Gubba
                                                      Email        l.pena@uhy-ve.com
Email        admhugo@hugogubba.com.uy

                                                      VIETNAM
VENEZUELA
                                                      HANOI
CARACAS (UHY liaison office)
                                                      UHY Audit & Advisory Services Limited
UHY Servicios Legales & Tributarios, S.C.
                                                      136 Hoang Quoc Viet Street, Cau Giay Dist.,
Av. Casanova, Torre Banco Plaza
                                                      Hanoi, Vietnam
Piso 9, Ofic. 9-D, Sabana Grande, Caracas
                                                      Phone        +844 3755 7446
1050, DMC, Venezuela
                                                      Website      www.uhyvietnam.com.vn
Phone        +58 212 761 0885
                                                      Contact      Thao Nguyen Thi Phuong
Website      www.uhy-ve.com
                                                      Email        thaonp@uhyvietnam.com.vn
Contact      Beatriz Ramirez de Toro
Email        b.toro@uhy-ve.com
                                                      HO CHI MINH CITY
                                                      UHY Audit & Advisory Services Limited
BARQUISIMETO
                                                      No. 46 Truong Quyen St, Ward 6, Dist 3,
UHY Servicios Legales & Tributarios, S.C.
                                                      Ho Chi Minh City, Vietnam
Urbanización El Trigal, Transversal 4, Manzana
                                                      Phone        +848 3829 4899
10A, No. 10A-18, Cabudare, Municipio Palavecino,
                                                      Website      www.uhyvietnam.com.vn
Barquisimeto Estado Lara Z.P. 3023, Venezuela
                                                      Contact      Hoa Nguyen
Phone        +58 426 558 0115
                                                      Email        hoanv@uhyvietnam.com.vn
Website      www.uhy-ve.com
Contact      Marisabel Bracho
Email        m.bracho@uhy-ve.com


PUERTO ORDAZ
UHY Servicios Legales & Tributarios, S.C.
Urb. Villa Africana, Conj. Res. Entre Rios, Piso 2,
#2-B, Puerto Ordaz Estado Bolívar Z.P. 8005,
Venezuela
Phone        +58 416 690 4597
Website      www.uhy-ve.com
Contact      Embrid Duran
Email        e.duran@uhy-ve.com




                                                                                           Please refer to
                                                                                     www.uhy.com
                                                                                  for our most up-to-date
                                                                                           contact details
Our commitment to quality
    Quality is one of UHY’s main values – because it is so very important to us we strive to achieve this in
    everything we do. Each of our independent member firms has signed a Quality Charter committing to
    the adoption and achievement of performance and service objectives considered as essential to deliver
    this quality promise to clients.


    The expectations we have of our member firms are benchmarked to recognised international professional
    standards. We set specific quality goals and expectations for our independent member firms to meet,
    covering areas such as client service efficiency and relationship management, professional work standards,
    depth and breadth of products, services and geographical coverage. Collectively, they represent our aim
    to provide clients with consistent, seamless, professional and timely cross-border services.


    Our member firms are evaluated annually against UHY's quality expectations, allowing us to assess our
    performance and outcomes, and look for new ways to improve further. We focus on quality through:


    • Leadership
    • Compliance with ethical obligations set out by the International Federation of Accountants
      in its global standard, Code of Ethics for Professional Accountants
    • Full membership of the Forum of Firms (see below)
    • Client acceptance procedures
    • Human resources policies and procedures, such as education and training
    • And, of course, quality control procedures in accordance with internationally-recognised standards.


    It is our belief in quality as a value and the successful implementation of that value across
    all our service areas that make our network even more dedicated to quality than other networks.




            FORUM OF FIRMS
    The UHY network is a full member of the Forum of Firms, an association of international
    networks of accounting firms. The Forum's goal is to promote consistent and high quality
    standards of cross-border financial reporting and auditing practices worldwide, and the
    adoption of international auditing standards.


    For more information, visit: www.ifac.org/Forum_of_Firms


    At the time of printing, there are 21 full members.




32 | 33
PCAOB registered firms
UHY member firms registered with The Public Company Accounting Oversight Board (PCAOB) are enabled
under section 102 of the US Sarbanes-Oxley Act 2002 to prepare or issue audit reports on US public
companies and their subsidiaries abroad.


Under section 103 of the 2002 Act, the PCAOB has established auditing and related attestation quality
control, ethics and independence standards, and rules to be used by registered public accounting firms, in
the preparation and issuance of audit reports.


UHY PCAOB-registered firms, and countries in which they are based, are:


Argentina             UHY Macho & Asociados
Australia             UHY Haines Norton (Adelaide)
Australia             UHY Haines Norton (Brisbane)
Australia             UHY Haines Norton (Melbourne)
Australia             UHY Haines Norton (Perth)
Australia             UHY Haines Norton (Sydney)
Brazil                UHY Moreira – Auditores
Canada                UHY LDMB Advisors Inc.
Canada                McGovern, Hurley, Cunningham, LLP
Chile                 UHY Macro Consultores
Egypt                 UHY Khaled Elfakhrani & Co
France                GVA
Germany               UHY Deutschland AG
Hong Kong             UHY Vocation HK CPA Limited
Hong Kong             Tai Kong CPA Limited
India                 Chandabhoy & Jassoobhoy
India                 Lodha & Co
Israel                UHY Shtainmetz Aminoach & Co CPAs
Malaysia              UHY
Mexico                UHY Glassman Esquivel y Cía
Netherlands           Govers Accountants/Consultants
New Zealand           UHY Haines Norton (Auckland) Ltd
Peru                  UHY Sandoval Aliaga y Asociados S.C.
Puerto Rico           UHY Del Valle & Nieves, PSC
Russia                UHY Yans-Audit LLC
Slovenia              UHY d.o.o.
Spain                 UHY Fay & Co
Switzerland           Balmer-Etienne AG
UK                    UHY Hacker Young LLP
UK                    UHY Hacker Young (Birmingham) LLP
UK                    UHY Hacker Young (Manchester) LLP
United States         UHY LLP




                                                                                            Please refer to
                                                                                      www.uhy.com
                                                                                  for our most up-to-date
                                                                                           contact details
Uhy global directory_2011
Uhy global directory_2011
Uhy global directory_2011

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Uhy global directory_2011

  • 1. UHY Global Directory 2011 The network for doing business
  • 2. Welcome Over 25 years ago, with the foresight of globalisation, UHY International was formed. It now stands as a world leader in audit, accounting, tax and business advisory services, bringing together the global expertise of UHY’s independent members, who are all highly regarded, professional and reputable firms in their own local markets. With a significant presence in our two founding member countries, the UK and the US, we now have over X,XXX professionals operating from XXX business centres in XX countries across all continents – as shown in this latest edition of our global contacts directory. The network’s depth and breadth simply helps clients successfully do business internationally and compete effectively in local and global markets. Our national capabilities are enhanced by global resources and attentive personal service. We can deliver this because we know each other well, we know about each firm's specialist sector knowledge and about each other's individual expertise. But, more than that, we know each other as people through meeting and working together regularly. That is why clients like working with us: we are approachable and down-to-earth individuals who can offer innovative and practical solutions for mid-market clients as well as established multinationals. We match our service teams with our clients to ensure the right corporate fit, so that we are able to support clients' aspirations and help them realise specific opportunities. We achieve sustainable success that generates long-term and loyal client relationships. Our drive for professionalism, quality, integrity and innovation combined with this global reach have realised substantial growth in our 25-year history for both clients and member firms. If we can help you achieve further business success, visit us online at www.uhy.com or email us at info@uhy.com for further information. www.uhy.com
  • 3. UHY has business centres in the regions coloured green. UHY – the network for doing business A worldwide audit, accounting, tax and business advisory network Over X,XXX staff in XXX business centres in XX countries Commercially focused services for clients with international business interests Comprehensive resources and capabilities UHY offers the following services: Let us help you achieve further business success. • Audit & Assurance • Corporate Services To find out how UHY can assist your business, • Business Solutions • Forensic contact any of our member firms. • Corporate Finance Accounting • Corporate • Management You can visit us online at www.uhy.com Governance Consulting to find contact details for all of our offices, • Corporate Recovery • Tax or email us at info@uhy.com for further & Insolvency information, or call us on +44 (0)20 7216 4622. © UHY International Limited 2011 4|5
  • 4. COUNTRIES PAGE NO Kenya 16 Albania 6 Korea, Republic of 16/17 Angola 6 Kuwait 17 Argentina 6 Latvia 17 Australia 6/7 Lebanon 17 Austria 7 Lithuania 17 Bahrain 8 Luxembourg 18 Bangladesh 8 Malaysia 18 Belarus 8 Malta 18 Belgium 8 Mauritius 18 Brazil 8 Mexico 18 Bulgaria 8 Morocco 19 Canada 8/9 Netherlands 19 Chile 9 New Zealand 19 Colombia 9 Nigeria 19 Croatia 9 Norway 19/20/21 Cyprus 9 Pakistan 21 Czech Republic 10 Peru 21/22 Denmark 10 Philippines 22 Dominican Republic 10 Poland 22 Ecuador 10 Portugal 22/23 Egypt 11 Puerto Rico 23 El Salvador 11 Romania 23 Estonia 11 Russian Federation 23 France 11 Saudi Arabia 24 Germany 11/12 Singapore 24 Greece 12 Slovakia 24 Guatemala 12 Slovenia 24 Guernsey 12 South Africa 24 Hong Kong 13 Spain 24/25 Hungary 13 Sweden 25/26 India 13/14 Switzerland 26 Indonesia 14 Taiwan 26 Ireland 14/15 Turkey 26 Isle of Man 15 Ukraine 26 Israel 15 United Arab Emirates 27 Italy 15 United Kingdom 27/28/29 Jamaica 15 United States of America 29/30 Japan 15 Uruguay 31 Jordan 15 Venezuela 31 Kazakhstan 16 Vietnam 31 www.uhy.com
  • 5. ALBANIA BRISBANE UHY Haines Norton TIRANA Level 11, 42-60 Albert Street, Brisbane QLD 4000, UHY Elite sh.p.k Australia Rr. "Deshmoret e 4 Shkurtit" P17, H3, Apt. 12. Phone +61 7 3210 5500 (3rd floor), Tirana, Albania, PO Box Nr. Kutia Website www.uhyhn.com Postare 1514 Contact Bill Charlton Phone +355 4 2237 779 / +355 4 4502 116 Email w.charlton@uhyhn.com.au Website www.uhy-elite.com Contact Artan Xhiani BUSSELTON Email info@uhy-elite.com PRT Chartered Accountants Suite 3, 46 Albert Street, ANGOLA Busselton WA 6280, Australia Phone +61 (0)8 9752 3222 LUANDA Website www.prtonline.com.au UHY A Paredes e Associados-Angola Auditores Contact James Gasbarri e Consultores, Limitada, Email jgasbarri@prtonline.com.au ~ Rua Fernao Lopes, n°38, Sambizanga, Luanda, Angola CANBERRA Phone +244 222 447 486 / +244 927 072 924 UHY Haines Norton Website www.uhyangola.com Level 2, 28 University Avenue, Canberra Contact Armando Paredes ACT 2608, Australia Email aparedes@uhyangola.com Phone +61 (0)2 6230 5999 Website www.uhyhn.com Contact Michael Sinclair ARGENTINA Email m.sinclair@uhyhn.com.au BUENOS AIRES UHY Macho & Asociados DUNSBOROUGH Av. Córdoba 1255 3er, Piso, PRT Chartered Accountants Buenos Aires C1055AAC, Argentina 2/33 Dunn Bay Road, Phone +54 11 4815 8866 Dunsborough WA 6281, Australia Website www.uhy-macho.com Phone +61 (0)8 9752 3222 Contact Roberto Macho Website www.prtonline.com.au Email rmacho@uhy-macho.com Contact James Gasbarri Email jgasbarri@prtonline.com.au AUSTRALIA GOLD COAST ADELAIDE UHY Haines Norton UHY Haines Norton Level 9, 1 Corporate Court, Bundall QLD 4217, 25 Peel Street, Adelaide 5000, Australia Australia Phone +61 8 8110 0999 Phone: +61 (07) 5510 4836 Website www.uhyhn.com Website: www.uhyhn.com Contact Allen Bolaffi Contact: Bill Charlton Email allen@uhyhn.com.au Email: w.charlton@uhyhn.com.au 6|7
  • 6. MELBOURNE HORN UHY Haines Norton UHY-Tax Wirtschaftstreuhand GmbH Level 8, 607 Bourke Street, Melbourne VIC 3000, Riedenburgstraße 3, Horn A-3580, Austria Australia Phone: +43 2982 4646 Phone +61 3 9629 4700 Website: www.uhy.at Website www.uhyhn.com Contact: Georg Stöger Contact Harold Lourie Email: stoeger@auditor-eu.com Email hlourie@melb.uhyhn.com.au SALZBURG PERTH UHY-Tax Wirtschaftstreuhand GmbH UHY Haines Norton Roseggerstraße 23, Salzburg A-5020, Austria 16 Lakeside Corporate, 24 Parkland Road, Phone +43 662 43 14 09 Osborne Park, DC WA 6916, Australia Website www.uhy.at Phone +61 8 9444 3400 Contact Dr Peter Wohlfarth Website www.uhyhn.com Email peter.wohlfarth@wohlfarth-wp.at Contact David Tomasi Email dtomasi@uhyhn.com.au VIENNA UHY-Tax Wirtschaftstreuhand GmbH SYDNEY Brucknerstraße 8, Vienna A-1040, Austria UHY Haines Norton Phone: +43 1 34 25 22 Level 11, 1 York Street, Sydney, NSW 2000, Website: www.uhy.at Australia Contact: Georg Stöger Phone +61 2 9256 6600 Email: stoeger@auditor-eu.com Website www.uhyhn.com Contacts Mark Nicholaeff Michael Coughtrey VILLACH Emails mnicholaeff@uhyhn.com.au UHY-Tax Wirtschaftstreuhand GmbH mcoughtrey@uhyhn.com.au Moritschstraße 2, Villach A-9500, Austria Phone +43 4242 2 67 64 Website www.uhy.at AUSTRIA Contact Annemarie Pippan LINZ (UHY liaison office) Email info@pippan-partner.com UHY-Tax Wirtschaftstreuhand GmbH Wolfauerstraße 26, Linz A-4040, Austria Phone +43 73 275 05 30 Website www.uhy.at Contact Stephan Schlager Email stephan.schlager@taxoffice.at Please refer to www.uhy.com for our most up-to-date contact details
  • 7. BAHRAIN BRUSSELS UHY-CDP Partners MANAMA rue de l’Hospice Communal 6 à UHY AlBassam & Partner CPAs & Consultants Brussels B-1170, Belgium 4th Floor, Suhail Building, Diplomatic Area, Phone +32 2 663 11 20 Manama Capital Governate, Bahrain Website www.cdp-partners.be Phone +973 1 7534 555 Contact Chantal Bollen Contact Ibrahim AlBassam Email c.bollen@cdp-partners.be Email ibrahim.albassam@sa-uhy.com BRAZIL BANGLADESH PORTO ALEGRE (UHY liaison office) DHAKA (UHY liaison office) UHY Moreira – Auditores Syful Shamsul Alam & Co. Rua General João Manoel, n 200- Centro Paramount Heights (Level 6), Porto Alegre RS 90010-000 Brazil 65/2/1 Box Culvert Road, Phone +55 51 3210 8000 Purana Paltan, Dhaka 1000, Bangladesh Website www.uhymoreira.com.br Phone +880 2 955 5915 Contact Diego Rotermund Moreira Website www.ssacbd.com Email drmoreira@auditoria.srv.br Contact Syful Islam With additional offices in Brasília, Curitiba, Email syful@ssacbd.com Rio de Janeiro and São Paulo With an additional office in Chittagong BULGARIA BELARUS SOFIA MINSK UHY Brain Storm Consult Ltd UHY Orients N Ltd Mladost 1A, Bl 505A, Entr.2, Sofia BG-1729, Meleza Street 1, Apt. 312 Bulgaria Minsk, BY-220113 Phone +359 2 809 9740 Belarus Website www.uhybrainstorm.com Phone +375 33 604 2844 Contact Lubomira Hristova Contact Natalija Zaiceva Email lubomira@brainstorm.bg Website www.uhy-orients.lv Email uhyorients@gmail.com CANADA BELGIUM LANGLEY, BRITISH COLUMBIA UHY LDMB Advisors Inc. Chartered Accountants ANTWERP Suite 200, 8837 - 201 Street, Langley, BC, Handson & Partners Canada V2Y 0C8 Prins Boudewijnlaan 12B, 2550 Kontich, Antwerp Phone +1 604 534 3004 Phone +32 3 287 83 90 Website www.ldmb.com Website www.handsonpartners.be Contact Darren Millard Contact Peter Van Rooy Email dmillard@uhy-can.com Email info@handsonpartners.be With additional offices in Vancouver and With additional offices in Brussels, Ghent and Hasselt South Surrey 8|9
  • 8. MONTREAL, QUEBEC CROATIA UHY Victor SENCRL ZAGREB 759 Square Victoria, Suite 400, UHY RUDAN d.o.o. Montréal, QC H2Y 2J7, Canada Ilica 213, Zagreb, HR-10000, Croatia Phone +1 514 282 1836 Phone +385 1 39 06 374 Website www.uhyvictor.com Website www.uhy.rudan.hr Contact Frank Leboff Contact Andreja Sekuˇ ak s Email fleboff@uhyvictor.com Email andreja.sekusak@uhy.rudan.hr TORONTO SPLIT (main office) McGovern, Hurley, Cunningham, LLP UHY HB EKONOM d.o.o. 2005 Sheppard Avenue East, Suite 300, Hrvatske Mornarice 1H, Split, Toronto, Ontario M2J 5B4, Canada HR-21000, Croatia Phone: +1 416 496 1234 Phone +385 21 381 120 Website: www.mhc-ca.com Website www.uhyhbekonom.com Contact: Martin Cairns Contact Helena Budisa Email: mcairns@mhc-ca.com Email helena.budisa@uhyhbekonom.com CHILE SPLIT (branch office) UHY HB EKONOM d.o.o. SANTIAGO (UHY liaison office) ’ Suc idar 15, Split HR-21000, Croatia UHY Macro Consultores Phone +385 21 543 951 Román Díaz 205 piso 7º, Santiago, Chile Website www.uhyhbekonom.com Phone +56 2 235 0793 Contact Helena Budisa Website www.uhymacroconsultores.cl Email helena.budisa@uhyhbekonom.com Contact Juan Marín Hernández Email juan.marin@uhymacroconsultores.cl CYPRUS VALPARAÍSO NICOSIA CE&A Consultores y Auditores de Empresas UHY Antonis Kassapis Limited Blanco 1663, Oficina 1103, Valparaíso, Chile 89 Kennedy Avenue, Suite 201, Phone +56 32 215 5100 Second Floor, PO Box 26624, Website www.ceya.cl Nicosia CY-1640, Cyprus Contact Franco Dall'Orso Barría Phone +357 22 379210 Email contacto@ceya.cl Website www.uhy.com.cy Contact Antonis Kassapis COLOMBIA Email info@uhy.com.cy BOGOTÁ UHY Auditores & Consultores S.A. Carrera 8 No 66, 33 Oficina 304, Bogotá D.C., Colombia Phone +57 1 211 5426 Website www.uhy-co.com Contacts Samuel Rozo Monsalve Email srozo@uhy.co.com Please refer to www.uhy.com for our most up-to-date contact details
  • 9. CZECH REPUBLIC DOMINICAN REPUBLIC PRAGUE (UHY liaison office) SANTO DOMINGO AUDITOR, spol. s r.o. UHY Morsad Consulting Haˇ talská 6, Praha 1, CZ-110 00, s Blue Office Business Center, Suite 208, Lope De Czech Republic Vega, Esq. Max Henrique Ureña, Santo Domingo Phone +420 224 800 411 Distrito Nacional, Dominican Republic Website www.auditor-eu.com Phone: +809 547 1511 Contact Georg Stöger Website: www.uhy-morsadconsulting.com Email stoeger@auditor-eu.com Contact: Dominicano Salcedo Email: d.salcedo@uhy-morsadconsulting.com BRNO AUDITOR, spol. s r.o. SANTIAGO Dominikánské nam estí 4/5, ˇ UHY Morsad Consulting Brno, CZ-620 00, Czech Republic Calle 9 No. 27, Los Jardines Metropolitanos, Phone +420 542 422 601 Santiago, Dominican Republic Website www.auditor-eu.com Phone: +809 724 8121 Contact Georg Stöger Website: www.uhy-morsadconsulting.com Email stoeger@auditor-eu.com Contact: Dominicano Salcedo Email: d.salcedo@uhy-morsadconsulting.com ˇ PELHRIMOV AUDITOR, spol. s r.o. Masarykovo nám. 30, Pelhˇ imov, r ECUADOR CZ-393 01, Czech Republic QUITO (UHY liaison office) Phone +420 565 502 502 UHY Audit & Advisory Services Cía Ltda Website www.auditor-eu.com El Comercio 402 y Av. de los Shyris Edificio Contact Georg Stöger André Segundo Piso, Quito Pichincha, Ecuador Email stoeger@auditor-eu.com Phone +593 2 2251 410 Website www.uhyecuador.com Contact Felipe Sánchez DENMARK Email fsanchez@uhyecuador.com COPENHAGEN INFO:REVISION A/S GUAYAQUIL Buddingevej 312, Copenhagen, Søborg DK-2860, UHY Audit & Advisory Services Cía Ltda Denmark Kennedy Norte, Av. Miguel H. Alcívar y Phone +45 39 53 50 00 Nahím Isaías, Edif. Torres del Norte, Torre B Website www.info-revision.dk 4to. Piso, Ofi.407, Guayaquil, Ecuador Contact Vibeke Düring Jensen Phone +593 4 2688 317 Email vd@info-revision.dk Website www.uhyecuador.com Contact Xavier Pino Email xpino@uhyecuador.com 10 | 11
  • 10. EGYPT FRANCE CAIRO PARIS (UHY liaison office) UHY Khaled Elfakhrani & Co GVA 44 El Reyad Street, Mohandessin BP 2115, 105 avenue Raymond Poincaré, Giza, Cairo 12411, Egypt Paris F-75771, France Phone +20 2 3303 0741 Phone +33 1 45 00 76 00 Website www.uhy-eg.com Website www.gva.fr Contact Khaled Elfakhrani Contact Muriel Nouchy Email k.elfakhrani@uhy-eg.com Email muriel.nouchy@gva.fr EL SALVADOR DIJON CAPEC SAN SALVADOR 1A rue du Golf, Quetigny, Audit & Tax Services, S.A. de C.V. Dijon F-21800, France 87 Avenida Norte, número 720-D, Colonia Escalón Phone +33 3 80 48 11 11 San Salvador, El Salvador Website www.capec.fr Phone +503 2264 9292 Contact Peggy Gillet Website www.auditaxs.com Email pgillet@capec.fr Contact José Eduardo Amaya Email jeamay@audittaxs.com GERMANY ESTONIA BERLIN UHY Deutschland AG TALLINN Zimmerstraße 23, Berlin D-10969, UHY Grow OÜ Germany Pärnu mnt. 141, Tallinn EST-11314, Phone +49 30 22 65 93 0 Estonia Website www.uhy-deutschland.de Phone +372 685 0800 Contact Dr Ulla Peters Website www.grow.ee Email peters@uhy-berlin.de Contact Ulvi Tallo Email ulvi.tallo@grow.ee BERLIN UHY Lauer & Partner TARTU Zimmerstraße 23, Berlin D-10969, UHY Grow OÜ Germany Ülikooli 6a, Tartu EST-51003, Estonia Phone +49 30 22 65 93 0 Phone +372 685 0800 Website www.uhy-berlin.de Website www.grow.ee Contact Dr Ulla Peters Contact Ulvi Tallo Email peters@uhy-berlin.de Email ulvi.tallo@grow.ee Please refer to www.uhy.com for our most up-to-date contact details
  • 11. BREMEN ROSTOCK Clostermann & Jasper Partnerschaft UHY Lauer & Partner Kleiner Ort 5, D-28357 Bremen, Platz der Freundschaft 1, Rostock D-18059, Germany Germany Phone +49 421 16 23 70 Phone +49 381 4 44 45 0 Website www.clostermann-jasper.de Website www.uhy-berlin.de Contact Oliver Gampper Contact Dr Ulla Peters Email og@clostermann-jasper.de Email peters@uhy-berlin.de COLOGNE GREECE Dr Leyh, Dr Kossow & Dr Ott KG Siegburger Str. 215, Cologne D-50679, ATHENS Germany UHY Axon Certified Auditors Ltd Phone +49 221 36 00 60 75 Patision Street, Athens GR-10434, Greece Website www.lko.de Phone +30 210 82 11 754 Contact Gunter Stoeber Website www.axonaudit.gr Email gunter.stoeber@lko.de Contact Stavros Nikiforakis Email snikiforakis@axonaudit.gr FRANKFURT UHY Wahlen & Partner Rechtsanwälte, GUATEMALA Steuerberater, Wirtschaftsprüfer GUATEMALA CITY Gerbermühlstraße 7, D - 60594 Frankfurt am Main, UHY Pérez & Co Germany Av. Las Américas 7-30 Zona 13 Phone XXXXXXXXX Edificio Los Arcos 2do. Nivel Oficina 2E Website www.uhy-wahlen.de Guatemala City, Guatemala Contact Thomas Wahlen Phone +502 2362 1725 Email thomas.wahlen@uhy-wahlen.de Website www.uhy-perez.com Contact René Humberto Pérez Ordóñez HAMBURG Email rperez@uhy-perez.com Clostermann & Jasper Partnerschaft Esplanade 41, Hamburg D-20354, Germany Phone +49 40 530 29 65 0 GUERNSEY Website www.clostermann-jasper.de ST PETER PORT Contact Torsten Jasper Louvre Group Limited Email tj@clostermann-jasper.de Suite 7, Provident House, Havilland Street, St Peter Port, Guernsey GY1 2QE MUNICH Phone +44 (0)1481 727 249 Dr. Langenmayr GmbH Website www.louvregroup.com Seidlstrasse 30/VII, Munich D-80335, Contact Derek Baudains Germany Email derek.baudains@louvregroup.com Phone +49 89 55 17 07 0 Website www.dr-langenmayr.de Contact Johannes Bitzer Email jbitzer@dr-langenmayr.de 12 | 13
  • 12. HONG KONG CHENNAI Lodha & Co HONG KONG Chesney Town House, New #28 (Old 72-0), Ethiraj Tai Kong CPA Limited Salai, Chennai 600008, India 21/F Chinachem Tower, 34-37 Connaught Road Phone: +91 44 2825 1155 Central, Central District, Hong Kong, Website: www.lodhaco.com Hong Kong Contact: G. S. Sarma Phone: +852 2892 2800 Email: chennai@lodhaco.com Website: www.tkcpa.com.hk Contact: Robert Kong Email: robertkong@tkcpa.com.hk HYDERABAD Lodha & Co UHY Grace HK CPA Limited Plot No.84, BHEL Enclave, Akbar Road, 3/F Malaysia Building, 50 Gloucester Road, Secunderabad 500 009, India Wanchai District, Hong Kong, Phone: +91 40 3293 4609 Hong Kong Website: www.lodhaco.com Phone: +852 2332 0661 Contact: K. S. Rao Website: www.uhy-hk.com Email: hyderabad@lodhaco.com Contact: David Ng Email: dng@uhy-hk.com JAIPUR Lodha & Co HUNGARY Khetan Bhawan, Mirza Ismail Road, Jaipur 302001, India BUDAPEST Phone: +91 141 237 0662 Bergmann Accounting & Auditing Website: www.lodhaco.com 186 Váci út, Budapest H-1138, Hungary Contact: V. K. Shrimal Phone +36 1 238 9050 Email: jaipur@lodhaco.com Website www.bergmann.hu Contact Péter Bergmann Email peter.bergmann@bergmann.hu MUMBAI (UHY liaison office) Chandabhoy & Jassoobhoy 208 Phoenix House, A Wing, 2nd Floor, INDIA 462 Senapati Bapat Marg, Lower Parel, KOLKATA (UHY liaison office) Mumbai 400 013, India Lodha & Co Phone: +91 22 2498 1516 Esplanade Mansion, 14 Government Place (East), Website: www.cnj.in Kolkata 700 069, India Contact: Adil Kotwal Phone: +91 33 4040 0000 Email: adil@cnj.in Website: www.lodhaco.com Contact: R. P. Singh Email: rpsingh@lodhaco.com Please refer to www.uhy.com for our most up-to-date contact details
  • 13. Lodha & Co SEMARANG 6 Karim Chambers, KAP Hananta Budianto & Rekan 40 Ambalal Doshi Marg, Jl. Sisingamangaraja 20-22, Candi Baru, Fort, Mumbai 400 023, India Semarang 50253, Indonesia Phone: +91 22 2269 1414 Phone +62 24 841 2000 Website: www.lodhaco.com Website www.hananta.com Contact: N. K. Bafna Contact Hananta Budianto Email: mumbai@lodhaco.com Email hananta@hananta.com NEW DELHI SURABAYA Chandabhoy & Jassoobhoy KAP Hananta Budianto & Rekan 304, V4 Tower, Plot No. 14, Raya Darmo Business Center B-21, Community Centre, Karkardooma, Jl. Raya Darmo 54-56, Vikas Marg, New Delhi 110 092, Surabaya 60265, Indonesia India Phone +62 31 563 6070 Phone: +91 11 2237 5790 Website www.hananta.com Website: www.cnj.in Contact Teguh Prajitno Contact: Rajan Pranami Email teguh@hananta.com Email: delhi@cnj.in IRELAND Lodha & Co DUNDALK (UHY liaison office) C-1, Upasana Building, UHY Farrelly Dawe White Limited 1 Hailey Road, New Delhi 110 001, India FDW House, Blackthorn Business Park, Coes Road, Phone: +91 11 2371 0176 Dundalk Co., Louth, Ireland Website: www.lodhaco.com Phone +353 42 933 9955 Contact: N. K. Lodha Website www.fdw.ie Email: delhi@lodhaco.com Contact Alan Farrelly Email alanfarrelly@fdw.ie INDONESIA JAKARTA (UHY liaison office) DUBLIN KAP Hananta Budianto & Rekan UHY Farrelly Dawe White Limited Jl. Wijaya II-79, Kebayoran Baru, Fitzwilliam Hall, Fitzwilliam Place, Dublin 2, Jakarta 12160, Indonesia Ireland Phone +62 21 723 5656 Phone +353 1 670 6076 Website www.hananta.com Website www.fdw.ie Contact Venancia Sri Indrijati Wijono Contact Alan Farrelly Email venancia@hananta.com Email alanfarrelly@fdw.ie NEWRY UHY Farrelly Dawe White Limited Unit 10, Monaghan Court, Monaghan St, Newry Co. Down, BT35 6AA, N. Ireland Phone +44 (0)28 3026 6441 Website www.fdw.ie Contact Michael Bellow Email michaelbellow@fdw.ie 14 | 15
  • 14. SKERRIES MILAN UHY Farrelly Dawe White Limited FiderConsult S.r.l. Unit 4, 1st Floor, Strand House, South Strand, via Torino 48, Milan I-20123, Italy Skerries, Co. Dublin, Ireland Phone +39 02 32 06 02 44 Phone +353 1 849 1633 Website www.fiderconsult.it Website www.fdw.ie Contact Dr Paolo Lenzi Contact Richard Berney Email p.lenzi@fiderconsult.it Email richardberney@fdw.ie JAMAICA ISLE OF MAN KINGSTON BALLASALLA UHY DAWGENS Chartered Accountants Crossleys LLC Unit 34, Winchester Business Centre, PO Box 1, Portland House, Station Road, 15 Hope Road, Kingston 10 Ballasalla IM99 6AB, Isle of Man Phone +876 9084007 Phone +44 (0)1624 822 816 Website www.dawgen.com Website www.crossleys.com Contact Dawkins Brown Contact Andrew Pennington Email dawkins@dawgen.com Email apennington@crossleys.com With additional offices in Mandeville, Montego Bay and Ocho Rios ISRAEL TEL AVIV JAPAN UHY Shtainmetz-Aminoach & Co CPAs TOKYO Engel House, 88 Yigal Alon St, Tel Aviv, Israel BA Tokyo & Co Phone +972 77 770 0000 Place Canada 3F, 7-3-37 Akasaka, Minato-ku, Website www.cpa.co.il Tokyo 107-0052, Japan Contact Kobi Shtainmetz Phone +81 35410 1391 Email k@cpa.co.il Website www.batokyo.or.jp Contact Akira Wakatsuki Email akira.wakatsuki@batokyo.or.jp ITALY With additional offices in Kyoto ROME (UHY liaison office) and Okutama FiderConsult S.r.l. via Birmania 81, Rome I-00144, Italy Phone +39 06 591 7469 JORDAN Website www.fiderconsult.it AMMAN Contact Dr Paolo Lenzi UHY Arab Auditors Email p.lenzi@fiderconsult.it 8 Al-Qayrawan St, Alrabieh, PO Box 17906, Amman 11195, FLORENCE Jordan FiderConsult S.r.l. Phone +962 6 5511 779 viale G. Mazzini 26, Florence I-50132, Italy Website www.arabauditors.jo Phone +39 055 234 7902 Contact Nabil Haddad Website www.fiderconsult.it Email nih@arabauditors.jo Contact Dr Paolo Lenzi Email p.lenzi@fiderconsult.it Please refer to www.uhy.com for our most up-to-date contact details
  • 15. KAZAKHSTAN SHYMKENT UHY SAPA-Consulting LLP ALMATY (UHY liaison office) 39 Republic Street, Apt.9 Abay District, UHY SAPA-Consulting LLP Shymkent, South Kazakhstan Oblast, 14A Mamyr-4 micro-district, Almaty 16002 Kazakhstan 050036 Kazakhstan Phone +7 (727) 381 6288 Phone +7 (727) 381 6288 Website www.uhy-kz.com Website www.uhy-kz.com Contact Saltanat Yessengazina Contact Saltanat Yessengazina Email s_esengazina@uhy-kz.com Email s_esengazina@uhy-kz.com URAL'SK AKTOBE UHY SAPA-Consulting LLP UHY SAPA-Consulting LLP 215 Dostyk-Druzhba Street, Apt.406, Ural'sk, 48A Aiteke-Bi Street, Apt.7, Aktobe, Western Kazakhstan Oblast, 090003 Kazakhstan Aktobe Oblast, 030000 Kazakhstan Phone +7 (727) 381 6288 Phone +7 (727) 381 6288 Website www.uhy-kz.com Website www.uhy-kz.com Contact Saltanat Yessengazina Contact Saltanat Yessengazina Email s_esengazina@uhy-kz.com Email s_esengazina@uhy-kz.com ASTANA KENYA UHY SAPA-Consulting LLP NAIROBI 18 Momyshuly Street, Apt.172, UHY Kenya Mungai Associates Almaty District, Astana, PO Box 13550-00800, 1st Floor, Centro House, 010000 Kazakhstan Ring Road, Westlands, Nairobi, Kenya Phone +7 (727) 381 6288 Phone +254 20 444 2860/7196/7286 Website www.uhy-kz.com Website www.uhy-ke.com Contact Saltanat Yessengazina Contact Mwai Mbuthia Email s_esengazina@uhy-kz.com Email mmbuthia@wananchi.com ATYRAU UHY SAPA-Consulting LLP KOREA, REPUBLIC OF 13 Mechnikov Thoroughfare, Apt.1, Atyrau, SEOUL (UHY liaison office) Atyrau Oblast, 060011 Kazakhstan Seil Accounting Corp. Phone +7 (727) 381 6288 Room 201, Mayflower Member’s Building, Website www.uhy-kz.com 1688-6 Seocho-dong, Seocho-gu, Seoul, Contact Saltanat Yessengazina Republic of Korea Email s_esengazina@uhy-kz.com Phone +82 2 523 5500 Website www.seiltax.co.kr Contact Dr Sam-Won Hyun Email cpahn@hanmail.net 16 | 17
  • 16. CHUNGMURO, SEOUL LATVIA Seil Accounting Corp. RIGA Room 1002, Ilheung Building, 126-1 UHY Orients N Ltd. Chungmuro4-ga, Jung-gu, Seoul, - ˇ 83/85 A. Caka Street, Apt.12, Ri ga, Latvia Republic of Korea Phone +371 6731 2646 Phone +82 2 2268 6934 Website www.uhy-orients.lv Website www.seiltax.co.kr Contact Natalija Zaiceva Contact Dr Sam-Won Hyun Email orients@inbox.lv Email cpahn@hanmail.net SONGPA, SEOUL LEBANON Seil Accounting Corp. BEIRUT Room 407, Poongsung Building, UHY Andy Bryan 392-2 Poongnap-dong, Songpa-gu, Mallah Center, Fifth Floor, Jal el Dib Square, Seoul, Republic of Korea Beirut, Lebanon Phone +82 2470 4666 Phone +961 4 717781 Website www.seiltax.co.kr Website www.uhy-lb.com Contact Dr Sam-Won Hyun Contact Elie Georges Abboud Email cpahn@hanmail.net Email e.abboud@uhy-lb.com YEOUIDO, SEOUL Seil Accounting Corp. LITHUANIA 9th Floor, Yuchang Building, VILNIUS (UHY liaison office) Yeouido-dong, Yeong Deung Po-gu, JSC Jungtine auditoriu kontora Seoul, Republic of Korea . Laisves pr. 125, Vilnius LT-06118, Phone +82 2 780 3377 Lithuania Website www.seiltax.co.kr Phone +370 5 238 7373 Contact Dr Sam-Won Hyun Website www.jak.lt Email cpahn@hanmail.net Contact Sigitas Babarskas Email info@jak.lt KUWAIT KUWAIT CITY KAUNAS JSC Jungtine auditoriu kontora UHY Fawzia Mubarak Al-Hassawi Kestucio str. 86/ I. Kanto str. 18, Bneid Al-Gar, Esteqlal Street, Area 1, Flex Tower, Kaunas LT-44296, Lithuania 14th floor, PO Box 20316, Safat 13064, Kuwait Phone +370 37 33 18 30 Phone +965 225 64221 Website www.jak.lt Website www.uhy-kw.com Contact Sigitas Babarskas Contact Mohamed A. Mahran Email info@jak.lt Email mmahran@uhy.com.kw Please refer to www.uhy.com for our most up-to-date contact details
  • 17. LUXEMBOURG KUALA LUMPUR UHY LUXEMBOURG Suite 11.05, Level 11, The Gardens South Tower UHY Fibetrust S.àr.l. Mid Valley City, Lingkaran Syed Putra Boîte postal 777, Luxembourg L-2017, Kuala Lumpur 59200, Malaysia Luxembourg Phone +60 3 2279 3088 Phone +352 45 45 49 1 Website www.uhy.com.my Website www.fibetrust.lu Contact Alvin Tee Guan Pian Contact Jürgen Fischer Email alvin@uhy-my.com Email j.fischer@fibetrust.lu LUXEMBOURG MALTA UHY Fibetrust S.àr.l. TA’ XBIEX 82, rte d’Arlon, Luxembourg L-1150, UHY Pace, Galea Musù & Co. Luxembourg Matilda Court, Apt. no. 2, 35 Giuseppe, Phone +352 26 37 71 1 Cali` Street, Ta’ Xbiex, XBX 1423 Malta Website www.fibetrust.lu Phone +356 2131 1814 Contact Jürgen Fischer Website www.uhymalta.com Email j.fischer@fibetrust.lu Contact David Pace Email djpace@uhymalta.com MALAYSIA PENANG (UHY liaison office) MAURITIUS UHY PORT LOUIS 51-21-F, Menara BHL Bank, Jalan Sultan Ahmad UHY Heeralall Shah, Penang 10050, Malaysia 4th Floor, TN Tower, 13, St. Phone +60 4 227 6888 Georges Street, Port Louis, Mauritius Website www.uhy.com.my Phone +230 213 34 61 Contact Theam Hock Koay Website www.uhyheeralall.com Email kth@uhy.com.my Contact Nirmal Heeralall Email nirmal.heeralall@uhyheeralall.com JOHOR BAHRU UHY Lot 19.01, Level 19, Public Bank Tower, 19 Jalan MEXICO Wong Ah Fook, Johor Bahru, Johor 80000, MEXICO CITY Malaysia UHY Glassman Esquivel y Cía S.C. Phone +60 7 222 2828 Paseo de la Reforma No. 195 Pisos 16, 17 y PH Website www.uhy.com.my Col. Cuauhtémoc, Mexico City, D.F., C.P. 06500, Contact Tai Pew Diong Mexico Email dtp1@uhydiong.com.sg Phone +52 55 5566 1888 Website www.uhy-mx.com Contact Oscar Gutiérrez Esquivel Email oge@uhy-mx.com 18 | 19
  • 18. MOROCCO NORWAY TANGIER OSLO (UHY liaison office) UHY Ben Mokhtar & Co RevisorGruppen AS 15 Rue Imam Assili Resd. Takafoul 1er étage (Oscars gate 30), Box 7154 Majorstuen, Tangier 90000, Morocco Oslo N-0307, Norway Phone +212 539 94 45 93 Phone: +47 23 20 49 00 Website www.uhy-benmokhtar.ma Website: www.rg.no Contact Mohamed Ben Mokhtar Contact: Kirsten Vanberg Email contact@uhy-benmokhtar.ma Email: kv@rg.no NETHERLANDS AKERSHUS RevisorGruppen Mæland & Østbye AS EINDHOVEN (Rosenholm Campus, Rosenholmveien 25) Govers Accountants/Consultants Postboks 335, Kolbotn N-1411,Norway PO Box 657, Eindhoven NL-5600 AR, Netherlands Phone +47 66 81 79 00 Phone +31 40 2 504 504 Website www.rg.no Website www.govers.nl Contact Jan Willem van Woense Kooy Contacts Peter Dubbers Email akershus@rg.no Paul Mencke Emails dubbers@govers.nl ÅLESUND mencke@govers.nl RevisorGruppen Møre AS (Daaeskogen Næringsbygg) NEW ZEALAND Postboks 7731, Spjelkavik, Ålesund N-6022, Norway AUCKLAND Phone +47 40 00 69 23 UHY Haines Norton (Auckland) Ltd Website www.rg.no 22 Catherine Street, Henderson Contact Atle Birger Flø Waitakere, Auckland 0612, New Zealand Email atleflo@rg.no Phone +64 09 839 0297 Website www.uhyhn.co.nz ÅNDALSNES Contact Grant Brownlee RevisorGruppen Åndalsnes Email grantb@uhyhn.co.nz (Nesgata 10), Postboks 116, Åndalsnes N-6300, Norway NIGERIA Phone +47 71 22 46 10 LAGOS Website www.rg.no UHY Maaji & Co Contact Endre Engen Lisa Court, 1 Ilaka Street, Off Coker Road, Ilupeju, Email post@andalsnes.rg.no Lagos, Lagos State, Nigeria Phone +234 1 761 4671 Website www.uhy-maajing.com Contact Gabriel Idahosa Email g.idahosa@uhy-ng-maaji.com With additional offices in Abuja, Benin City, Kaduna, Kano, Lokoja, Maiduguri, Port Harcourt and Yola Please refer to www.uhy.com for our most up-to-date contact details
  • 19. BERGEN OSLO (Abrahamsen & Løken AS) RevisorGruppen Hordaland DA Abrahamsen & Løken AS (Kanalveien 105B), P.O. Box 63, (Oscars gate 30), Box 7154 Majorstuen, Kristianborg, Bergen N-5822, Norway Oslo N-0307, Norway Phone +47 55 55 77 77 Phone +47 23 20 49 00 Website www.rg.no Website www.rg.no Contact Ragnar Pettersen Contact Hallvard Holme Email bergen@rg.no Email hh@rg.no DRAMMEN OSLO (FMØ Revisjon DA) RevisorGruppen Drammen AS FMØ Revisjon DA Postboks 4130, Gulskogen, Oscars gate 30, Postboks 7154 Majorstuen, Drammen N-3005, Norway Oslo N-0307, Norway Phone +47 40 00 10 93 Phone +47 23 20 49 00 Contact Roald Skeide Website www.rg.no Website www.rg.no Contact Mari Østbø Email drammen@rg.no Email mo@rg.no FØRDE SARPSBORG RevisorGruppen Fjordane AS RevisorGruppen Østfold DA Hafstadvegen 25, Førde N-6800, Hundskinnveien 98, Sarpsborg Norway N-1711, Norway Phone +47 57 82 40 90 Phone +47 69 13 98 88 Website www.rg.no Website www.rg.no Contact Roger Hopland Contact Kay Minge Email post@r-r.no Email kay.minge@ostfold.rg.no KRISTIANSAND SELBU RevisorGruppen Agder AS RevisorGruppen Trøndelag AS (Kongensg 4), Postboks 56, Gjelbakken 3, Selbu N-7580, Norway Kristiansand N-4661, Norway Phone +47 73 81 75 50 Phone +47 38 04 18 90 Website www.rg.no Website www.rg.no Contact Rune Fiskerstrand Contact Ingemar Korling Email rune.fiskerstrand@trl.rg.no Email ik@rgagder.no SKIEN LARSNES RevisorGruppen Telemark AS RevisorGruppen Møre AS Kjørbekkdalen 15B, Skien N-3735, Norway Sentrum, Larsnes N-6084, Norway Phone +47 35 50 41 00 Phone +47 40 00 69 23 Website www.rg.no Website www.rg.no Contact Bjørn Sti Contact Atle Birger Flø Email bs@rgtele.no Email atleflo@rg.no 20 | 21
  • 20. STJØRDAL PAKISTAN RevisorGruppen Trøndelag AS LAHORE Kjøpmanngt 30, Stjørdal N-7501, Norway UHY Hassan Naeem & Co Phone +47 74 82 96 00 193-A Shah Jamal, Lahore 54000, Pakistan Website www.rg.no Phone +92 (0)42 3759 9938 Contact Rune Fiskerstrand Website www.uhy-hnco.com Email rune.fiskerstrand@trl.rg.no Contacts Ibne Hassan Naeem Akhtar Sheikh SUNNHORDLAND Emails ibnehassan@uhy-hnco.com RevisorGruppen Hordaland DA sheikhnaeem@uhy-hnco.com P.O. Box 290, Stord N-5402, Norway Phone +47 53 40 01 00 ISLAMABAD Website www.rg.no UHY Hassan Naeem & Co Contact Ragnar Pettersen 10, Street 51, F-8/4, Islamabad, Pakistan Email bergen@rg.no Phone +92 (0)51 285 3471 Website www.uhy-hnco.com TRONDHEIM Contact Syed Muhammad Ali RevisorGruppen Trøndelag AS Email smali@uhy-hnco.com Øvre Flatåsveg 14B, Flatåsen N-7079, Norway Phone +47 72 59 75 00 Website www.rg.no PERU Contact Rune Fiskerstrand LIMA (UHY liaison office) Email rune.fiskerstrand@trl.rg.no UHY Sandoval Aliaga y Asociados S.C. Cura Muñecas 181, San Isidro, Lima 27, Peru ULSTEINVIK Phone +51 1 422 3884 RevisorGruppen Møre AS Website www.uhyperu.com (Bjørndalsvegen 15), Postboks 331, Ulsteinvik Contact Carlos Augusto Sandoval Aliaga N-6065, Norway Email sandoaliaga@uhyperu.com Phone +47 40 00 69 23 Website www.rg.no Contact Atle Birger Flø Email atleflo@rg.no VOSS RevisorGruppen Hordaland DA Strandavegen 11, P.O. Box 136, Voss N-5701, Norway Phone +47 56 52 04 00 Website www.rg.no Contact Ragnar Pettersen Email bergen@rg.no Please refer to www.uhy.com for our most up-to-date contact details
  • 21. CHICLAYO POLAND UHY Estudio Reynoso WARSAW Enrique de la Piedra No.185, Urb. Latina José Biuro Audytorskie Sadren Sp. z o.o. Leonardo Ortiz, Chiclayo Lambayeque, Peru , ul. Sniadeckich 10, Warsaw PL-00-656, Phone: +51 (0)74 250 630 Poland Website: www.estudioreynoso.com Phone +48 22 621 72 16 Contact: María Reynoso de Vargas Website www.sadren.com.pl Email: cpcmreynoso@estudioreynoso.com Contact Wieslaw Leˇ niewski s Email w.lesniewski@sadren.com.pl LIMA UHY Santivañez Guarniz y Asociados S.C. Jr. Colón 110 Of. 1302, Miraflores, PORTUGAL Lima 18, Peru Phone +51 1 241 8712 LISBON (UHY liaison office) UHY & Associados, SROC, Lda Website www.sgperu.com Campo Grande, 28- 8º C, Lisbon P-1700-093, Contact Juan Santivañez Guarniz Portugal Email jsantivanez@sgperu.com Phone +351 217 613 330 Website www.uhy-portugal.pt LIMA Contact António Santos UHY Urbano Ventocilla & Asociados S.C. Email asantos@uhy-portugal.pt Av. Larco 930 - Of.601, Miraflores, Lima, Peru Phone +51 1 241 8668 AÇORES Contaçoreana – Contabilidade Contact Cesar Urbano Ventocilla de Empresas, Limitada Email curbanov@hotmail.com Avenida Infante D. Henrique 3 – 1˚, Ponta Delgada P-9500-150, Portugal PHILIPPINES Phone +351 296 283 246 MANILA Website www.uhy-portugal.pt Maceda Farnacio & Co. Contact Manuel Branco Suite 705, Midland Mansions, 839 A. Arnaiz Ave, Email mbranco@uhy-portugal.pt Legaspi Village, Makati City, Metro Manila 1227, Philippines FUNCHAL (main office) Phone: +63 (2) 4037 228 UHY & Associados SROC Lda Website: www.mfc.com.ph Caminho do Olival, 38, Funchal P-9020-103, Contact: Chiqui Farnacio Portugal Email: cfarnacio@mfc.com.ph Phone: +351 29 175 93 28 Website: www.uhy-portugal.pt Contact: António Santos Email: asantos@uhy-portugal.pt 22 | 23
  • 22. FUNCHAL (branch office) RUSSIAN FEDERATION Audiram – Serviços de Contabilidade, S.A. MOSCOW Rua da Carreira 138, 2º, UHY YANS-Audit LLC Funchal P-9000-042, Portugal 2-y Volkonsky per., d.3, Moscow RUS-127473 Phone +351 291 241 281 Russian Federation Website www.uhy-portugal.pt Phone +7 495 925 5751 Contact Miguel Costa Website www.uhy-yans.ru Email audiram@netmadeira.com Contact Nikolay Litvinov Email n.litvinov@uhy-yans.ru PORTO UHY Consulting S.A. OBNINSK Rua João das Regras 284, 3º – salas 7 e 8 UHY Atomic-Audit Porto P-4000-291, Portugal Marx Street 14, Obninsk RUS-249035, Russian Phone +351 222 046 210 Federation Website www.uhy-portugal.pt Phone +7 484 394 04 40 Contact António Trabulo Website www.uhy-atomic.ru Email atrabulo@uhy-portugal.pt Contact Alexander Tildikov Email alexander@tildikov.ru PUERTO RICO SAN JUAN ST. PETERSBURG UHY Del Valle & Nieves, PSC UHY Eccona LLP PO Box 361863 Shaumyana pr., h.18, office 310, San Juan PR 00936-1863, Puerto Rico St. Petersburg RUS-195112, Phone +1 787 793 4650 Russian Federation Website www.uhy-pr.com Phone +7 812 622 12 13 Contact Rafael Del Valle-Vega Website www.eccona.ru Email r.delvalle@uhy-pr.com Contact Elena Sedavkina Email eka-audit@mail.ru ROMANIA BUCHAREST UHY Audit CD S.r.l. 142 Jiului Street, Suites 3/4, First District, Bucharest, Romania Phone +40 31 425 4774 Website www.uhy-ro.com Contact Camelia Dobre Email camelia.dobre@uhy-ro.com Please refer to www.uhy.com for our most up-to-date contact details
  • 23. SAUDI ARABIA PIESTANY AUDITOR SK s.r.o. RIYADH (UHY liaison office) Nam. SNP 4, Piestany, SK-921 01, UHY AlBassam & Partner CPAs & Consultants Slovakia 9th Floor, Al Muhasin Building, Phone +421 2 544 14 660 Al Malaz, King Abdul Aziz Road, Website www.auditor-eu.com Riyadh, Saudi Arabia Contact Marian Skornik Phone +966 1 206 5333 Email skornik@auditor-eu.sk Contact Ibrahim AlBassam Email ibrahim.albassam@sa-uhy.com With additional offices in al-Khobar and Jeddah SLOVENIA LJUBLJANA SINGAPORE UHY d.o.o. Vurnikova 2, Ljubljana SLO-1000, Slovenia SINGAPORE Phone +386 1 300 0040 UHY Diong Website www.uhy.si 60 Robinson Road, #12-01 BEA Building, Contact Matjaˇ Trebˇ e z s Singapore 068892 Email matjaz.trebse@uhy.si Phone +65 6235 1633 Website www.uhydiong.com Contact Albert Chin SOUTH AFRICA Email tarcsg@singnet.com.sg JOHANNESBURG UHY Hellmann (SA) SINGAPORE PO Box 47163, Parklands 2121, South Africa UHY Lee Seng Chan & Co Phone +27 11 447 8447 371 Beach Road, Keypoint No. 09-06/11 Website www.uhy.co.za Singapore 199597 Contact Carlos Pedregal Phone +65 6395 5100 Email carlosp@uhy.co.za Website www.lsccpa.com.sg Contact Lee Sen Choon SPAIN Email senchoon.lee@lsccpa.com.sg MARBELLA (UHY liaison office) UHY Fay & Co SLOVAKIA Centro de Negocios Puerta de Banús Bloque B, BRATISLAVA Nueva Andalucía, Marbella E-29660, Spain AUDITOR SK s.r.o. Phone +34 952 764 065 v Frana Krála 35, Bratislava, SK-811 05, Website www.uhy-fay.com Slovakia Contact Bernard Fay Viota Phone +421 2 544 14 660 Email bfay@uhy-fay.com Website www.auditor-eu.com Contact Dᡠa Straková s Email strakova@auditor-eu.sk 24 | 25
  • 24. BARCELONA SANTIAGO DE COMPOSTELA UHY Fay & Co Auditores Asociados C/ Provenza, 276 Principal, Avenida de Fernando de Casas Novoa, 37 Barcelona E-08008, Spain Edificio CNL portal B, 3ª planta, Phone +34 93 419 8821 Santiago de Compostela E-15707, Spain Website www.uhy-fay.com Phone +34 981 562 880 Contact Manuel Arbiol Website www.aag.es Email marbiol@uhy-fay.com Contact Bernard Fay Viota Email bfay@uhy-fay.com MADRID UHY Fay & Co ZARAGOZA C/Velázquez, 31 6ª dcha., Madrid E-28001, Consultor Office Spain Avenida Cesar Augusto 3, 6°C Zaragoza Phone +34 91 426 0723 E-50004, Spain Website www.uhy-fay.com Phone +34 976 440 999 Contact Max Gosch Website www.uhy-fay.com Email max@uhy-fay.com Contact Bernard Fay Viota Email bfay@uhy-fay.com MALAGA UHY Fay & Co SWEDEN Plaza de la Solidaridad, 7, Edificio Araucaria 11, MALMÖ 6°B Málaga E-29002, Spain Revisorerna Syd Phone +34 952 060 469 Storgatan 22A, Box 17077, Malmö SE-200 10, Website www.uhy-fay.com Sweden Contact Bernard Fay Viota Phone +46 40 39 67 90 Email bfay@uhy-fay.com Website www.revisorernasyd.se Contact Rolf Nilsson SANTA CRUZ DE TENERIFE (SPAIN) Email rolf.nilsson@revisorernasyd.se Auditores Asociados c/ Fuente de Santa Cruz, nº 3 Portal Oficina 3º Planta, E-38001 Santa Cruz de Tenerife, Spain Phone +34 922 151 010 Website www.aag.es Contact Bernard Fay Viota Email bfay@uhy-fay.com Please refer to www.uhy.com for our most up-to-date contact details
  • 25. STOCKHOLM TAIWAN Winthers Revisionsbyrå AB TAIPEI Grev Turegatan 38, Box 5525, UHY L & C Company, Certified Public Accountants Stockholm SE-114 85, Sweden Suite 2, 2nd Floor, No. 20 Beiping East Road, Phone +46 (0)8 545 852 50 Taipei 100, Taiwan Website www.winthers.se Phone +886 2 2391 5555 Contact Ragnar Santesson Website www.uhy-taiwan.com.tw Email ragnar.santesson@winthers.se Contact Lawrence Lin Email lawrencelin@uhy-taiwan.com.tw SWITZERLAND TURKEY LUCERNE (UHY liaison office) Balmer-Etienne AG ISTANBUL Kauffmannweg 4, Lucerne CH-6003, UHY Uzman YMM ve Denetim AS Switzerland Büyükdere Cad. Kervangeçmez Sok. Osman Phone +41 41 228 11 11 Keçeli Io Merkezi No:3, 3 K:4 Mecdiyeköy, Website www.balmer-etienne.ch Istanbul, Turkey Contact Stephan Vollenweider Phone +90 212 272 56 00 Email stephan.vollenweider@balmer-etienne.ch Website www.uhy-uzman.com.tr Contact Senol Çudin Email uzman@uhy-uzman.com.tr ZÜRICH Balmer-Etienne AG Dreikönigstrasse 34, Zürich CH-8002, UKRAINE Switzerland KIEV Phone +41 44 283 80 80 UHY Prostir Ltd Website www.balmer-etienne.ch 24/21 Saksagans'kogo Street, Contact Stephan Vollenweider Kiev UA-01033, Ukraine Email stephan.vollenweider@balmer-etienne.ch Phone +380 44 492 8716 Website www.prostir.net.ua STANS Contact Alexander Koinov Balmer-Etienne AG Email akoinov@prostir.net.ua Buochserstrasse 2, Stans CH-6370, Switzerland KIEV Phone +41 41 619 26 26 EBS Website www.balmer-etienne.ch 13-A Universytetska Street, Kiev UA-03110, Contact Stephan Vollenweider Ukraine Email stephan.vollenweider@balmer-etienne.ch Phone +380 44 249 7905 Website www.ebskiev.com Contact Helen Volska Email hvolska@ebskiev.com 26 | 27
  • 26. UNITED ARAB EMIRATES UNITED KINGDOM DUBAI (UHY liaison office) LONDON (UHY liaison office) UHY UHY Hacker Young LLP PO Box 23271, Dubai, Quadrant House, 4 Thomas More Square, United Arab Emirates London E1W 1YW, United Kingdom Phone +971 4 3517007 Phone +44 (0)20 7216 4600 Website www.uhyuae.com Website www.uhy-uk.com Contact Jeetendra Chauhan Contact Ladislav Hornan Email jeet@uhyuae.com Email l.hornan@uhy-uk.com ABU DHABI ABERDEEN, SCOTLAND UHY Campbell Dallas LLP 216 Emirates Towers, Hamdan Street, 10 Carden Place, Aberdeen, AB10 1UR, PO Box 33763, Abu Dhabi, United Kingdom United Arab Emirates Phone +44 (0)1224 623 111 Phone +971 2 4124140 Website www.campbelldallas.co.uk Website www.uhyuae.com Contact Dugald MacPherson Contact Tony Thomas Email dugald.macpherson@campbelldallas.co.uk Email tony@uhyuae.com ABERGAVENNY JEBEL ALI UHY Peacheys UHY 21 Nevill Street, Abergavenny, PO Box 17870, Jebel Ali, Monmouthshire NP7 5AA, United Kingdom United Arab Emirates Phone +44 (0)1873 852 124 Phone +971 4 8814199 Website www.peacheys.co.uk Website www.uhyuae.com Contact Steve Theaker Contact Shivani Saxena Email s.theaker@uhy-peacheys.com Email shivani@uhyuae.com BIRMINGHAM SHARJAH UHY Hacker Young (Birmingham) LLP UHY 9-11 Vittoria Street, Birmingham, Al Reem Plaza, Office No. 408 B1 3ND, United Kingdom PO Box 70828, Sharjah, Phone +44 (0)121 233 4799 United Arab Emirates Website www.uhy-uk.com Phone +971 6 5745500 Contact Malcolm Winston Website www.uhyuae.com Email m.winston@uhy-uk.com Contact Farook Khimani Email farook@uhyuae.com Please refer to www.uhy.com for our most up-to-date contact details
  • 27. BRIGHTON & HOVE MANCHESTER UHY Hacker Young (S.E.) Limited UHY Hacker Young Manchester LLP 168 Church Road, Hove, East Sussex, St James Building, 79 Oxford Street, BN3 2DL, United Kingdom Manchester, M1 6HT, United Kingdom Phone +44 (0)1273 726 445 Phone +44 (0)161 236 6936 Website www.uhy-uk.com Website www.uhy-uk.com Contact Richard Simmons Contact Michael Wasinski Email r.simmons@uhy-uk.com Email m.wasinski@uhy-uk.com CHESTER NEWPORT UHY Hacker Young (Chester) UHY Peacheys St John’s Chambers, Love Street, Lanyon House, Mission Court, Chester, CH1 1QN, United Kingdom Newport NP20 2DW, Phone +44 (0)1244 320 532 United Kingdom Website www.uhy-uk.com Phone +44 (0)1633 213 318 Contact John Ierston Website www.peacheys.co.uk Email j.ierston@uhy-chester.com Contact Steve Theaker Email s.theaker@uhy-peacheys.com GLASGOW, SCOTLAND Campbell Dallas LLP NOTTINGHAM Campbell House, 126 Drymen Road, UHY Hacker Young LLP Bearsden, Glasgow, G61 3RB, 22 The Ropewalk, Nottingham, United Kingdom NG1 5DT, United Kingdom Phone +44 (0)141 942 0722 Phone +44 (0)115 959 0900 Website www.campbelldallas.co.uk Website www.uhy-uk.com Contact Fraser Campbell Contact Philip Oliver Email fraser.campbell@campbelldallas.co.uk Email p.oliver@uhy-uk.com JARROW PAISLEY, SCOTLAND UHY Torgersens Campbell Dallas LLP 7 Grange Road West, Jarrow, NE32 3JA, Sherwood House, 7 Glasgow Road, United Kingdom Paisley, PA1 3QS, United Kingdom Phone +44 (0)191 428 0001 Phone +44 (0)141 887 4141 Website www.uhy-uk.com Website www.campbelldallas.co.uk Contact Martin Johnson Contact Peter Gallanagh Email m.johnson@uhy-torgersens.com Email peter.gallanagh@campbelldallas.co.uk KENT PERTH, SCOTLAND UHY Hacker Young Campbell Dallas LLP Thames House, Roman Square, Sittingbourne, 4 Atholl Crescent, Perth, PH1 5NG, Kent ME10 4BJ, United Kingdom United Kingdom Phone +44 (0)1795 475 363 Phone +44 (0)1738 441 888 Website www.uhy-uk.com Website www.campbelldallas.co.uk Contact Liz Jordan Contact Ian Williams Email e.jordan@uhy-uk.com Email ian.williams@campbelldallas.co.uk 28 | 29
  • 28. SHEFFIELD UNITED STATES OF AMERICA UHY Wingfield Slater UHY Advisors, Inc. provides tax and business consulting 6 Broadfield Court, Broadfield Way, services through wholly owned subsidiary entities that operate under the name of “UHY Advisors”. UHY Advisors Sheffield, S8 0XF, United Kingdom entities are not licensed CPA firms. UHY LLP is a licensed Phone +44 (0)114 275 1544 independent CPA firm that performs attest services in an Website www.uhy-wingfieldslater.com alternative practice structure with UHY Advisors, Inc. Contact Peter Newsam Email p.newsam@uhy-wingfieldslater.com NEW YORK (UHY liaison office) UHY Advisors STIRLING, SCOTLAND 19 West 44th Street, Campbell Dallas LLP New York, NY 10036, USA 15 Gladstone Place, Stirling, FK8 2NX, Phone +1 212 381 4700 United Kingdom Website www.uhy-us.com Phone +44 (0)1786 460 030 Contact John Wolfgang Website www.campbelldallas.co.uk Email jwolfgang@uhy-us.com Contact Ian Williams Email ian.williams@campbelldallas.co.uk ALBANY, NEW YORK UHY Advisors SUNDERLAND 66 South Pearl Street, Suite 400 UHY Torgersens Albany, NY 12207, USA Somerford Buildings, Norfolk Street, Phone +1 518 449 3166 Sunderland, SR1 1EE, United Kingdom Website www.uhy-us.com Phone +44 (0)191 567 8611 Contact Richard Kotlow Website www.uhy-uk.com Email rkotlow@uhy-us.com Contact Stephen Torgersen Email s.torgersen@uhy-torgersens.com ATLANTA, GEORGIA UHY Advisors WREXHAM Five Concourse Parkway, Suite 2450, UHY Hacker Young (Wrexham) Atlanta, GA 30328, USA Pembroke House, Ellice Way, Wrexham Phone +1 678 602 4400 Technology Park, Wrexham LL13 7YT, Website www.uhy-us.com United Kingdom Contact Frank Fenello Phone +44 (0)1978 351 501 Email ffenello@uhy-us.com Website www.uhy-uk.com Contact Paul Harris Email p.harris@uhy-uk.com YORK UHY Calvert Smith 31 St Saviourgate, York, Y01 8NQ, United Kingdom Phone +44 (0)1904 557 570 Website www.uhy-calvertsmith.com Contact Hayden Priest Email h.priest@uhy-calvertsmith.com Please refer to www.uhy.com for our most up-to-date contact details
  • 29. CHICAGO, ILLINOIS OAKLAND, NEW JERSEY UHY Advisors UHY Advisors 30 S. Wacker Drive, Suite 2850, 169 Ramapo Valley Road Chicago, IL 60606, USA Oakland, NJ 07436, USA Phone +1 312 578 9600 Phone +1 201 644 2767 Website www.uhy-us.com Website www.uhy-us.com Contact Bill White Contact Stephen Slater Email bwhite@uhy-us.com Email sslater@uhy-us.com COLUMBIA, MARYLAND SOUTHFIELD, MICHIGAN UHY Advisors UHY Advisors 6851 Oak Hall Lane, Suite 300, 26200 American Drive, Suite 500, Columbia, MD 21045, USA Southfield, MI 48034, USA Phone +1 410 720 5220 Phone +1 248 355 1040 Website www.uhy-us.com Website www.uhy-us.com Contact Jim Peacock Contact Dennis Petri Email jpeacock@uhy-us.com Email dpetri@uhy-us.com DALLAS, TEXAS ST LOUIS, MISSOURI UHY Advisors UHY Advisors 1717 Main Street, Suite 2400, 15 Sunnen Drive, Suite 100, Dallas, TX 75201, USA St. Louis, MO 63143, USA Phone +1 214 243 2900 Phone +1 314 615 1200 Website www.uhy-us.com Website www.uhy-us.com Contact Randy Wright Contact Gerald Townsend Email rwright@uhy-us.com Email gtownsend@uhy-us.com HOUSTON, TEXAS STERLING HEIGHTS, MICHIGAN UHY Advisors UHY Advisors 12 Greenway Plaza, Suite 200, 12900 Hall Road, Suite 500, Houston, TX 77046-1291, USA Sterling Heights, MI 48313, USA Phone +1 713 960 1706 Phone +1 586 254 1040 Website www.uhy-us.com Website www.uhy-us.com Contact James Loh Contact Dennis Petri Email jloh@uhy-us.com Email dpetri@uhy-us.com WHITE PLAINS, NEW YORK UHY Advisors 800 Westchester Avenue, Suite North 641, Rye Brook, NY 10573, USA Phone +1 914 697 4954 Website www.uhy-us.com Contact Mike Mahoney Email mmahoney@uhy-us.com 30 | 31
  • 30. URUGUAY VALENCIA UHY Servicios Legales & Tributarios, S.C. MONTEVIDEO Urb. Majay, Calle 151, Centro Profesional Kokuy, UHY Gubba & Asociados PH A, Valencia Carabobo, Venezuela Misiones 1372 Oficina 402, Montevideo, Uruguay Phone +58 241 826 9599 Phone +598 2 915 58 07 Website www.uhy-ve.com Website www.hugogubba.com.uy Contact Lisandro Peña Contact Hugo Gubba Email l.pena@uhy-ve.com Email admhugo@hugogubba.com.uy VIETNAM VENEZUELA HANOI CARACAS (UHY liaison office) UHY Audit & Advisory Services Limited UHY Servicios Legales & Tributarios, S.C. 136 Hoang Quoc Viet Street, Cau Giay Dist., Av. Casanova, Torre Banco Plaza Hanoi, Vietnam Piso 9, Ofic. 9-D, Sabana Grande, Caracas Phone +844 3755 7446 1050, DMC, Venezuela Website www.uhyvietnam.com.vn Phone +58 212 761 0885 Contact Thao Nguyen Thi Phuong Website www.uhy-ve.com Email thaonp@uhyvietnam.com.vn Contact Beatriz Ramirez de Toro Email b.toro@uhy-ve.com HO CHI MINH CITY UHY Audit & Advisory Services Limited BARQUISIMETO No. 46 Truong Quyen St, Ward 6, Dist 3, UHY Servicios Legales & Tributarios, S.C. Ho Chi Minh City, Vietnam Urbanización El Trigal, Transversal 4, Manzana Phone +848 3829 4899 10A, No. 10A-18, Cabudare, Municipio Palavecino, Website www.uhyvietnam.com.vn Barquisimeto Estado Lara Z.P. 3023, Venezuela Contact Hoa Nguyen Phone +58 426 558 0115 Email hoanv@uhyvietnam.com.vn Website www.uhy-ve.com Contact Marisabel Bracho Email m.bracho@uhy-ve.com PUERTO ORDAZ UHY Servicios Legales & Tributarios, S.C. Urb. Villa Africana, Conj. Res. Entre Rios, Piso 2, #2-B, Puerto Ordaz Estado Bolívar Z.P. 8005, Venezuela Phone +58 416 690 4597 Website www.uhy-ve.com Contact Embrid Duran Email e.duran@uhy-ve.com Please refer to www.uhy.com for our most up-to-date contact details
  • 31. Our commitment to quality Quality is one of UHY’s main values – because it is so very important to us we strive to achieve this in everything we do. Each of our independent member firms has signed a Quality Charter committing to the adoption and achievement of performance and service objectives considered as essential to deliver this quality promise to clients. The expectations we have of our member firms are benchmarked to recognised international professional standards. We set specific quality goals and expectations for our independent member firms to meet, covering areas such as client service efficiency and relationship management, professional work standards, depth and breadth of products, services and geographical coverage. Collectively, they represent our aim to provide clients with consistent, seamless, professional and timely cross-border services. Our member firms are evaluated annually against UHY's quality expectations, allowing us to assess our performance and outcomes, and look for new ways to improve further. We focus on quality through: • Leadership • Compliance with ethical obligations set out by the International Federation of Accountants in its global standard, Code of Ethics for Professional Accountants • Full membership of the Forum of Firms (see below) • Client acceptance procedures • Human resources policies and procedures, such as education and training • And, of course, quality control procedures in accordance with internationally-recognised standards. It is our belief in quality as a value and the successful implementation of that value across all our service areas that make our network even more dedicated to quality than other networks. FORUM OF FIRMS The UHY network is a full member of the Forum of Firms, an association of international networks of accounting firms. The Forum's goal is to promote consistent and high quality standards of cross-border financial reporting and auditing practices worldwide, and the adoption of international auditing standards. For more information, visit: www.ifac.org/Forum_of_Firms At the time of printing, there are 21 full members. 32 | 33
  • 32. PCAOB registered firms UHY member firms registered with The Public Company Accounting Oversight Board (PCAOB) are enabled under section 102 of the US Sarbanes-Oxley Act 2002 to prepare or issue audit reports on US public companies and their subsidiaries abroad. Under section 103 of the 2002 Act, the PCAOB has established auditing and related attestation quality control, ethics and independence standards, and rules to be used by registered public accounting firms, in the preparation and issuance of audit reports. UHY PCAOB-registered firms, and countries in which they are based, are: Argentina UHY Macho & Asociados Australia UHY Haines Norton (Adelaide) Australia UHY Haines Norton (Brisbane) Australia UHY Haines Norton (Melbourne) Australia UHY Haines Norton (Perth) Australia UHY Haines Norton (Sydney) Brazil UHY Moreira – Auditores Canada UHY LDMB Advisors Inc. Canada McGovern, Hurley, Cunningham, LLP Chile UHY Macro Consultores Egypt UHY Khaled Elfakhrani & Co France GVA Germany UHY Deutschland AG Hong Kong UHY Vocation HK CPA Limited Hong Kong Tai Kong CPA Limited India Chandabhoy & Jassoobhoy India Lodha & Co Israel UHY Shtainmetz Aminoach & Co CPAs Malaysia UHY Mexico UHY Glassman Esquivel y Cía Netherlands Govers Accountants/Consultants New Zealand UHY Haines Norton (Auckland) Ltd Peru UHY Sandoval Aliaga y Asociados S.C. Puerto Rico UHY Del Valle & Nieves, PSC Russia UHY Yans-Audit LLC Slovenia UHY d.o.o. Spain UHY Fay & Co Switzerland Balmer-Etienne AG UK UHY Hacker Young LLP UK UHY Hacker Young (Birmingham) LLP UK UHY Hacker Young (Manchester) LLP United States UHY LLP Please refer to www.uhy.com for our most up-to-date contact details