Moore Stevens International Directory 352a26

International Directory March 2014

Moore Stephens International Limited

Names: Chairman Richard Moore [email protected] Website: www.moorestephens.com

Business Development Leon Hou [email protected] Website: www.moorestephens.com

CONTENTS Introduction Committees Regional Executive Offices Index International Direct Dialling Codes World Time Zones 2013/2014 Calendar Member Firms Correspondent/Associated Firms E-mail Country Codes Personal Details

2 5 7 11 17 18 19 21 218 226 227

WORLDWIDE STATISTICS and correspondents

Africa

Countries

Firms

Offices

Principals and staff

Fee income US$m

7

18

22

688

Asia Pacific region

13

17

42

2,292

70.8

Australasia region

2

18

29

1,065

153.0

China region

26.2

1

3

47

5,909

276.7

Europe region

43

159

321

8,140

980.0

Latin America region

17

27

33

1,382

41.8

Middle East region

14

15

27

626

22.6

8

50

146

6,979

1,111.0

105

307

667

27,081

2,682.1

North America region*

*Includes Bermuda and The Caribbean

The information in this directory is correct at the time of going to press (March 2014) © Moore Stephens International Limited 2014 This directory lists the firms and companies that are of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their hip of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

1

Introduction The hip of Moore Stephens International Limited “MSIL” at the time of going to press – March 2014 – comprises 307 leading independent ing and consulting firms with a total of 667 offices across 105 countries. Details of current MSIL hip can be accessed through the Moore Stephens International website at www.moorestephens.com under “Locations”. A wide range of professional services has been developed by the member firms over the 100 years since Moore Stephens was first founded to assist clients in meeting their cross-border commercial objectives. These are complemented by local services in each country to the same high standard of personal service that is the Moore Stephens tradition. Services are provided in compliance with relevant national legislation and professional regulation.

Les membres de Moore Stephens International Limited “MSIL” à la mise à jour – mars 2014 – sont constitués de 307 cabinets comptables et conseils indépendants reprenant un total de 667 bureaux situés dans 105 pays différents. Les références des membres actuels de MSIL sont accessibles sur le site internet de Moore Stephens www.moorestephens.com sous la rubrique “localisation”. Depuis que Moore Stephens a été fondé il y a 100 ans, les sociétés membres ont développé une large gamme de services professionnels, avec pour objectif d’assister les clients dans la réalisation de leurs objectifs commerciaux à travers le monde. Ceci a été complété par la mise en place de services locaux dans chaque pays, offrant un service personnalisé et de grande qualité, comme l’exige la tradition Moore Stephens. Les services sont fournis conformément à la législation nationale et aux règlements professionnels applicables.

Zum Zeitpunkt der Drucklegung, im März 2014, umfasst das Netzwerk Moore Stephens International Limited “MSIL” 307 führende unabhängige Wirtschaftsprüfungs- und beratungsfirmen mit insgesamt 667 Büros in 105 Ländern. Detaillierte Informationen der aktuellen Mitgliedsfirmen sind auf der Moore Stephens International Internet-Seite www.moorestephens.com unter “Locations” erhältlich. Während der 100 Jahre seit der Gründung von Moore Stephens haben die selbständigen Mitgliedsfirmen eine große Palette professioneller Dienstleistungen entwickelt, um Mandanten bei ihrer Arbeit über Grenzen hinweg zu unterstützen und zwar mit dem Standard, der bei Moore Stephens Tradition ist. Dienstleistungen werden unter Einhaltung maßgeblicher nationaler Gesetze und berufsrechtlicher Vorgaben erbracht.

2

En el momento de publicación de este directorio – Marzo de 2014 –, la afiliación a Moore Stephens International Limited “MSIL” contaba con 307 firmas punteras independientes de auditores y consultores con un total de 667 oficinas en 105 países. Detalle actualizado de la afiliación a MSIL puede encontrarse en la página Web www.moorestephens.com en el apartado “Locations”. La firma ha desarrollado un extenso abanico de servicios profesionales a través de los 100 años transcurridos desde que se creó Moore Stephens, con el objetivo de ayudar a los clientes a alcanzar sus objetivos internacionales. En cada país, los servicios locales complementan a los internacionales, siempre al elevado nivel personal y profesional que ha sido siempre tradición de Moore Stephens. Los servicios se prestan de acuerdo a la legislación nacional y a la regulación profesional relevante.

Il Gruppo Moore Stephens International Limited “MSIL”, alla data di stampa della presente Guida – Marzo 2014 – riunisce più di 307 tra società di revisione, consulenza e studi professionali, totalmente indipendenti tra loro, per un totale di 667 uffici in 105 Paesi. E’ possibile visionare tutte le informazioni circa il Gruppo MSIL collegandosi al sito internet www.moorestephens.com e cliccando sul link “Locations”. Da quando Moore Stephens è stata fondata – 100 anni fa – le società e gli studi membri hanno sviluppato una larga gamma di servizi professionali con lo scopo di assistere i clienti nella realizzazione dei loro obiettivi anche attraverso Paesi diversi nel mondo. Cosicchè in ogni Paese possono essere utilizzati servizi professionali allo stesso livello di qualità del servizio personalizzato che è nella tradizione di Moore Stephens. I servizi sono offerti nel rispetto della legislazione nazionale e della regolamentazione professionale.

À data da publicação deste directório, Março de 2014, a sociedade Moore Stephens International Limited (MSIL) integra 307 empresas independentes de auditoria e consultoria com um total de 667 escritórios situados em 105 países diferentes. Para mais informações sobre as empresas associadas da MSIL consulte o website da Moore Stephens International em www.moorestephens.com no link “Locations”. Desde que foi constituída, há mais de 100 anos, os membros da organização têm vindo a desenvolver uma grande variedade de serviços profissionais, com o objectivo de contribuir para ajudar os seus clientes a alcançarem os objectivos comerciais. Os serviços prestados a nível internacional são complementados por serviços personalizados de elevado nível profissional, que aliás é a tradição da Moore Stephens. Os serviços são prestados em conformidade com a legislação e as normas profissionais nacionais aplicáveis.

3

Introduction На момент выхода в печать справочника «март 2014 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 307 ведущих независимых бухгалтерских и консалтинговых фирм с 667 офисами в 105 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations». Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 100 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.

马 施 云 国 际 有 限 公 司 成 员 所 集 团 (MSIL) 于 付 印 日 期 - 2014 年 三 月 份 - 在 全 球 的 105 个 国 家 内 的 307 家 领 先 的 独 立 会 计 和 咨 询 公 司 一 共 设 有 667 个 办 事 处 . 查 看 目 前 MSIL 成 员 所 的 最 新 资 料 可 以 浏 览 马 施 云 国 际 网 址 www.moorestephens.com 中 Locations 网 页. 马 施 云 100 年 来 透 过 旗 下 成 员 所 为 客 户 提 供 多 类 专 业 服 务, 协 助客户达成其跨国商业目标.而旗下的办事处遍设世界各地 ，故可为客户提供同等高水平及殷切的服务，这也是马施云 多 年 来 所 建 立 的 传 统 . 在遵守国家有关法律和专业监管下提供服务.

307 , 2014 ‫ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى اذار‬ ‫ مكتب موزعين حول‬667 ‫مكتب رائد في المحاسبة واإلستشارات ما مجموعه‬ ‫ دولة‬105 ‫ يتضمن كافة التفاصيل عن‬www.moorestephens.com ‫ان الموقع اإللكتروني‬ . �‫هذه العضوية‬ ‫تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء‬ ‫ لمساعدة‬,‫ سنة منذتأسيس مور ستيفنس كمرحلة اولى‬100 ‫على مر ال‬ ‫العمالء على تحقيق اهدافها التجارية حول العالم‬ ‫وتستكمل بخدمات محلية في كل بلد مع الحفاظ على نفس المعايير العالية‬ �‫التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها‬ ‫ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة‬ ‫المهنية‬

4

COMMITTEES International Policy Committee Richard Moore Andy J. Armanino - North America Aristides Batista - Latin America Marco S. Carlei - Australasia Louis Grassi - North America Herjanto Lutanto - Asia Pacific Prof. Dr. Jens Poll WP/StB/RA - Europe

Chairman

International Technical Committee Michael Hathorn - London - Europe Idris Atcha - Kuwait City - Middle East Julio David Cruz - Panama City - Latin America Steve Grice - Enterprise - North America Kevin W. Neville - Melbourne - Australasia Helen H. L. Tang - Hong Kong - Asia Pacific Charles Reid - Durban - South Africa David Chopping - London - Europe

Chairman

Secretary

Moore Stephens Asia Pacific Limited Executive Committee Herjanto Lutanto - Jakarta Helen H. L. Tang - Hong Kong Nobuyuki Ishiwata - Tokyo Michael Kao - Taipei Neo Keng Jin - Singapore Chaovana Viwatpanachati - Bangkok Leon Hou - Shanghai

Chairman Vice Chairman

Executive Assistant

Moore Stephens Australasia Executive Committee Marco S. Carlei - Melbourne Jim Gouskos - Adelaide Eric Hummer - Canberra Alan Mitrovich - Gold Coast Neil Pace - Perth Ken Pickard - Queensland Robert Southwell - Sydney

Chairman

Moore Stephens China Executive Committee LIANG Chun - Beijing ZHOU Long (Joe) - Beijing Ms. LI Gaolei - Beijing WANG Quan Zhou - Beijing LI Jincai - Tianjin

Chairman

5

COMMITTEES (CONTINUED) Moore Stephens Europe Limited Executive Committee Prof. Dr. Jens Poll WP/StB/RA - Berlin Giuseppe A. Barranco - Milan Holger Buch - Almere Iga Kwaśny - Warsaw Burak Onur - Istanbul Christoph Schlotthauer - Paris Dr. Manfred Schwarz - Vienna Paul Stockton - London Jan Poul Crilles Tønnesen - Copenhagen Frans Verschelden - Brussels Christopher Rawden - Brussels

Chairman

Executive Director

Moore Stephens Latin America Inc. Executive Committee Aristides Batista - Panama City Mauricio Durango Pérez - Quito Hélio Eiji Yamasaki - ville Valeria Gagliani - Buenos Aires

Chairman Secretary Executive Director

Moore Stephens Middle East Ltd. John Adcock - Dubai Mohamed H.S. El Ayouty - Jeddah Moore Stephens North America Inc. Board of Directors Louis Grassi - New York, NY Andy J. Armanino - San Ramon, CA Thomas F. Bonadio - Rochester, NY Nick Decosimo - Chattanooga, TN Mark Fagan - New York, NY Greg Hutchins - Los Angeles, CA Thomas P. Rosenbach - Grand Rapids, MI Steven Sacks A - Saddle Brook, NJ

Chairman

Executive Director

Moore Stephens South Africa (Pty) Ltd. Charles Reid - Durban Andrew Bennie - Pretoria Brett Berriman - Pietermaritzburg George Friend - Port Elizabeth Jo Viviers - Humansdorp Johan Pretorius - East London Johan Vermeulen - Cape Town Leonard Roberts - Benoni, East Rand Pieter-Louw van der Ahee - Stellenbosch

6

Chairman

Regional Executive Offices Moore Stephens International Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail: Website:

+44 (0) 20 7334 9191 +44 (0) 20 7651 1637 [email protected] www.moorestephens.com

Richard Moore Chairman [email protected] Moore Stephens Asia Pacific Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website:

+852 2375 3180 +852 2375 3828 [email protected] www.msapl.com

Herjanto Lutanto [email protected]

Chairman Secretariat Executive Assistant

7

Regional Executive Offices (CONTINUED) Moore Stephens Australasia MELBOURNE Level 10 530 Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 3 8635 1800 +61 (0) 3 8102 3400 [email protected] www.moorestephens.com.au

Marco S. Carlei Australia Managing Director [email protected] Moore Stephens China BEIJING 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (10) 5835 0001 +86 (10) 5835 0006 [email protected] www.dahua-a.com

LIANG Chun [email protected]

Chairman International Liaison

Ms LI Gaolei, China Desk Liaison, is the only point of in China for MSIL member firms with enquiries into China.

8

Regional Executive Offices (CONTINUED) Moore Stephens Europe Limited BRUSSELS Avenue Louise 209A 1050 Brussels Belgium Telephone: Facsimile: E-mail:

+32 (0) 2 627.18.32 +32 (0) 2 644.67.89 [email protected]

Prof. Dr. Jens Poll WP/StB/RA Chairman [email protected] Gill Spaul - Telephone: +44 (0)20 7651 1859 Moore Stephens Latin America Limited PANAMA CITY Torre Humboldt 8th Floor Calle 53, Marbella Panama City Panama Telephone: Facsimile: E-mail: Website:

+54 366 4600 +54 366 4683 [email protected] http://msla.moorestephens.com

Aristides Batista Chairman [email protected] Moore Stephens Middle East Ltd DUBAI Mailing Address P.O. Box 28817 Dubai United Arab Emirates

Courier Address: Suite 202 Zalfa Building Al Garhoud Dubai United Arab Emirates Telephone: Facsimile: E-mail: Website:

+971 4 282 0811/0783 +971 4 282 0812 [email protected] http://middleeast.moorestephens.com

John Adcock [email protected]

Chairman Vice Chairman

9

Regional Executive Offices (CONTINUED) Moore Stephens North America, Inc SADDLE BROOK 250 Pehle Avenue Park 80 West, Plaza 2 Suite 200 Saddle Brook NJ 07663 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (201) 291 2660 +1 (201) 368 1944 [email protected] www.msnainc.org

Louis Grassi Chairman [email protected]

10

INDEX of CITIES albania

bolivia

Tirana21 algeria Algiers21 andorra Andorra21 argentina Buenos Aires

22

australia Adelaide23 Adelaide - Camden Park 219 Brisbane23 Burdekin24 Cairns24 Canberra24 Gold Coast 25 Innisfail25 Melbourne22/26 Perth26 Sydney27 Toowoomba27 Townsville28 austria Amstetten33 Graz30 Innsbruck31 Klagenfurt31 Linz31/32 Ried Im Innkreis 34 Salzburg32/33 Steyr34 Vienna28/29/30 Wels34 azerbaijan

41 40

botswana Botswana41 Gaborone219 brazil Belo Horizonte 42 Campinas42 Curitiba42 Florianópolis43 Fortaleza43 ville43 Porto Alegre 44 Ribeirão Preto 44 Rio De Janeiro 44 São Paulo 41/45 british virgin islands Tortola45 bulgaria Sofia46 burundi Bujumbura46 canada Edmonton48 Port Coquitlam 47 Vancouver47 White Rock 48 cayman islands Grand Cayman

49

channel islands

Baku35 bahamas

Channel Islands

49

chile

Nassau35 bangladesh

Santiago49 china

Dhaka36 belgium Antwerp36 Brussels37 Charleroi37 Gent38 Liège38

Beijing50/53 Shanghai220 Tianjin54 colombia Bogota54/55 congo (drc) Kinshasa55

belize Belize City

La Paz Santa Cruz De La Sierra

39

bermuda Hamilton39/40

cook islands Cook Islands

55

costa rica San José

55

11

INDEX of CITIES (CONTINUED) croatia Varaždin56 Zagreb56 cyprus Limassol57 Nicosia56 czech republic Domažlice57 Pilsen58 Prague58 denmark

gibraltar

Aarhus60/63 Copenhagen59/60 Esbjerg64 Farum60 Fjerritslev62 Fredericia63 Hanstholm61 Hurup61 Kolding63 Nykøbing Mors 62 Skive62 Thisted61

64

ecuador Guayaquil65 Quito65 egypt Alexandria66 Cairo66 estonia Estonia66 Pärnu220 finland Helsinki67 Hämeenlinna67 Tampere67 former yugoslav republic of macedonia Skopje68 Cambrai68 Paris68 Villeneuve-d’ascq / Lille 69 Ahrensburg70 Berlin69/71 Bielefeld71 Dortmund72 Duisburg72 Düsseldorf73

12

Gibraltar80 greece Piraeus80/81 guatemala Guatemala City

81

guernsey Guernsey81 honduras

dominican republic Santo Domingo

Frankfurt Am Main 73 Goslar74 Hamburg74 Hannover75 Iserlohn75 Karlsruhe75 Kassel76 Koblenz76 Mannheim77 Munich77 Nürnberg78 Osnabrück78 Ulm79 Wuppertal79

San Pedro Sula 82 Tegucigalpa82 hong kong Hong Kong 83 Shanghai84 hungary Budapest84/85 Komárom85 iceland Iceland85 india Aurangabad86 Bangalore86 Chennai87 Hyderabad87 Kannur88 Kochi88 Kolkata89 Kolkata - City 89 Kozhikode89 Mumbai90/91 Mumbai - City 90 New Delhi 91 Thiruvananthapuram92 Thrissur92 Tirunelveli92 Visakhapatnam92 indonesia Jakarta93

INDEX of CITIES (CONTINUED) iraq

luxembourg

Erbil93 ireland

macedonia, fyro

Cork94 Dublin94 Limerick94 isle of man Isle Of Man

95/96/97

israel Tel Aviv

97

italy Alba221 Ancona221 Bolzano101 Catania221 Firenze221 Genoa222 Messina99 Milan98/100/220 Modena222 Naples222 Padova98 Reggio Emilia 99 Rome99/101/222 Torino223 Treviso223 Verona223 japan Tokyo102 jersey

Macedonia, Fyro

107

malaysia Johor Bahru 108 Kuala Lumpur 108 Kuching108 Labuan109 malta Marsa109 mauritius Port Louis

109

mexico Aguascalientes116 Ciudad Victoria 110 Colima111 Guadalajara111 Hermosillo111 León112 Mexico City 110/113/114 Monterrey114 Mérida112 Piedras Negras 115 Puebla115 Querétaro115 Reynosa110 Saltillo114 San Luis Potosí 116 monaco

Jersey102/103 jordan

Monte Carlo

116

morocco

Amman104 kazakhstan Almaty104 korea Seoul105 kuwait Kuwait City

Luxembourg107

105

latvia Riga106 lebanon Beirut106 liechtenstein Liechtenstein106/223 lithuania Vilnius106

Casablanca117 Tangier117 netherlands Almere - Amsterdam Area 121 Amersfoort / Hoevelaken Central Area 122 Amsterdam122 Amsterdam - Airport 117 Amsterdam - City 118 Baarn123 Breda - South West Area 120 Bussum - Amsterdam Area 122 Eindhoven119 Goes - Port Of Vlissingen Area 121 Meppel - Northern Area 122 Mijdrecht - Amsterdam Area 118 Rosmalen / Den Bosch 119 Rotterdam120/121 Tilburg119 netherlands antilles Curaçao123

13

INDEX of CITIES (CONTINUED) new zealand Auckland124 Christchurch124 Dunedin125 Hastings125 Hawkes Bay 125 Masterton126 Wanganui126 Wellington126/127

norway

oman Muscat129

singapore

slovakia Banská Bystrica 141 Bratislava141 south africa

pakistan Islamabad130 Karachi129 Lahore130 panama 130

papua new guinea 131

paraguay Asuncion131

Cape Town 141/142 Durban143 East London 143 East Rand 144 George144 Humansdorp145 Jeffreys Bay 145 Johannesburg145 Lichtenburg146 Pietermaritzburg146 Port Elizabeth 146 Pretoria147 Stellenbosch147 south korea

peru Lima131

South Korea

147

spain

philippines 132

poland Gdańsk132 Poznań133 Warsaw132/133 portugal Funchal134 Lisbon133 Oporto134 qatar Doha134/135 romania Bucharest135 russian federation Moscow136/224

14

Victoria140

Singapore140

Oslo127/128

Makati City

Belgrade139 seychelles

nigeria Lagos224 Nigeria127

Port Moresby

saudi arabia Al-khobar139 Jeddah138 Riyadh138 serbia

nicaragua Managua127

Panama City

Novosibirsk136 Sakhalin137 St. Petersburg 137 Vladivostok137

Barcelona148 Bilbao149 Cordoba151 Granada152 Logroño149 Madrid148/150 Marbella150 Oviedo150 Palma De Mallorca 151 Sevilla151/152 Valencia151 Valladolid152 Vitoria149 Zaragoza152 sri lanka Colombo225 Sri Lanka 152 sweden Gothenburg153 Linköping153

INDEX of CITIES (CONTINUED) Malmö154 Stockholm154 switzerland Aarau155 Geneva154/155/156 Lausanne156 Lucerne157 Lugano157 Neuchâtel158 Nyon158 St Gallen 159 Zug159 Zurich159 taiwan (roc) Kaohsiung160 Taichung160 Taipei160 thailand Bangkok161 tunisia Tunis161 turkey Ankara162 Istanbul162 Ordu162 ukraine Kiev163 Odessa163 united arab emirates Abu Dhabi 164 Dubai163 Jebel Ali 164 Sharjah164 united kingdom Bath167/168 Belfast168 Birmingham168 Bristol168 Chatham169 Chichester169 Coleraine169 Corby170 Derry ~ Londonderry 170 Edinburgh171 Enfield171 Glasgow172 Guildford172 Isle Of Wight 172 Larne173 Limavady173 Liverpool173 London165/166/167 Manchester174 Norwich174/225 Peterborough174 Salisbury175 Scarborough175

Southampton175/176 Stoke On Trent 176 Watford176 united states of america Alabama Enterprise188 Huntsville191 Arkansas Fayetteville190 Little Rock 194 California Camarillo180 Encino187 Long Beach 194 Los Angeles 195 Ontario202 Orange County 203 Pasadena204 Redlands205 San Diego 207 San Francisco 207 San Jose 208 San Ramon 208 Visalia212 Westlake Village 212 Connecticut Norwalk202 Florida Miami198 Orlando203 Tallahassee211 Tampa Area 212 Georgia Atlanta178 Brunswick180 Dalton186 Duluth187 Marietta196 Illinois Chicago182 Itasca192 Naperville199 Indiana Bloomington178 Carmel181 Columbus183 Indianapolis191 Seymour209 Kentucky Lexington193 Louisville196 Louisville - Downtown 196 Maryland Maryland197 Massachusetts Boston179 Cambridge180 Michigan Detroit186 Grand Rapids 190 Missouri St. Charles 210 St. Louis 211 New Jersey Cranford185 Saddle Brook 177 Springfield210 New Mexico

15

INDEX of CITIES (CONTINUED) Albuquerque177 New York Jericho192 New York 200/201 Rochester206 White Plains 213 North Carolina Raleigh205 Ohio Cincinnati182 Cleveland183 Columbus183/184 Coshocton184 Lima193 Medina198 Millersburg199 New Philadelphia 200 Wooster213 Zanesville214 Oregon Portland205 Pennsylvania Philadelphia204 Tennessee Chattanooga181 Knoxville193 Memphis198 Nashville199 Texas Dallas185 Fort Worth 190 Houston191 Virginia Mclean197 Washington Seattle209 uruguay Montevideo214 venezuela Caracas215 vietnam Da Nang City 216 Hanoi215 Ho Chi Minh City 216 Son La Province 216 yemen Sana’a217 zambia Lusaka217

16

International Direct Dialling Codes The following dialling codes are used for direct dialling from one country to another. A dialling-out code is used for the country from which the call is going. For example, to call from Singapore to Switzerland, you will dial 001 41 followed by the city code and the exchange number. Dial-out Dial-in Code Code Albania 00 355 Andorra 00 376 Argentina 00 54 Australia 0011 61 Austria 00 43 Azerbaijan 00 994 Bahamas 011 1 242 Bahrain 00 973 Bangladesh 00 880 Belgium 00 32 Belize 00 501 Bermuda 011 1 441 Bolivia 00 591 Botswana 00 267 Brazil 00 55 British Virgin Is. 011 1 284 Bulgaria 00 359 Burundi 00 257 Canada 011 1 Cayman Islands 011 1 345 Channel Islands 00 44 Chile 00 56 China 00 86 Colombia 009 57 Costa Rica 00 506 Croatia 00 385 Cyprus 00 357 Czech Republic 00 420 Denmark 00 45 Dominican Republic 011 1 809 Ecuador 00 593 Egypt 00 20 Estonia 00 372 Finland 00 358 00 33 00 49 Gibraltar 00 350 Greece 00 30 Guatemala 00 502 Guernsey 00 44 Honduras 00 504 Hong Kong 001 852 Hungary 00 36 Iceland 00 354 India 00 91 Indonesia 00 62 Iran 00 98 Iraq 00 964 Ireland 00 353 Isle of Man 00 44 Israel 00 972 Italy 00 39 Japan 010 81 Jersey 00 44 Jordan 00 962 Kazakhstan 810 7

Dial-out Dial-in Code Code Korea (South) 00 82 Kuwait 00 965 Latvia 00 371 Lebanon 00 961 Liechtenstein 00 423 Lithuania 00 370 Luxembourg 00 352 Macedonia, FYRO 00 389 Malaysia 00 60 Malta 00 356 Mauritius 00 230 Mexico 00 52 Moldova 00 373 Monaco 00 377 Morocco 00 212 Netherlands 00 31 New Zealand 00 64 Nigeria 009 234 Nicaragua 00 505 Norway 00 47 Oman 00 968 Pakistan 00 92 Panama 00 507 Paraguay 002 595 Peru 00 51 Philippines 00 63 Poland 00 48 Portugal 00 351 Qatar 00 974 Romania 00 40 Russian Fed. 8*10 7 Saudi Arabia 00 966 Serbia 00 381 Seychelles 00 248 Singapore 001 65 Slovakia 00 421 Slovenia 00 386 South Africa 00 27 Spain 00 34 Sri Lanka 00 94 Sweden 00 46 Switzerland 00 41 Syria 00 963 Taiwan 002 886 Thailand 001 66 Tunisia 00 216 Turkey 00 90 UAE 00 971 Ukraine 00 380 United Kingdom 00 44 Uruguay 00 598 USA 011 1 Venezuela 00 58 Vietnam 00 84 Yemen 00 967

Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code. For International dialling the ‘0’ at the beginning of a city code should be omitted.

17

WORLD TIME ZONES London Distance Local To Miles Time Abuja 3110 +1 Almaty 3487 +6 Amman 2280 +2 Amsterdam 231 +1 Antananarivo 5652 +3 Asuncion 6588 –4 Athens 1500 +2 Auckland 11404 +12 Baghdad 2548 +3 Bahrain 3163 +3 Baku 2472 +4 Bangkok 5919 +7 Barcelona 717 +1 Beijing 5073 +8 Beirut 2153 +2 Belgrade 1047 +1 Belize City 6037 –6 Berlin 594 +1 Bogota 5281 –5 Bratislava 825 +1 Brussels 217 +1 Budapest 913 +1 Buenos Aires 6915 –3 Bujumbura 4158 +2 Cairo 2188 +2 Calcutta 4958 +5½ Caracas 4656 –4½ Copenhagen 611 +1 Curaçao 4780 –4 Damascus 2203 +2 Delhi 4180 +5½ Dhaka 4969 +6 Doha 3246 +3 Douglas 255 GMT Dubai 3403 +4 Dublin 279 GMT Frankfurt 406 +1 Gaborone 5476 +2 Geneva 468 +1 Gibraltar 1097 +1 Grand Cayman 5863 –5 Guatemala City 5585 –6 Guernsey 183 GMT Hamilton 3442 –4 Hanoi 7298 +7 Helsinki 1148 +2 Hong Kong 5989 +8 Istanbul 1552 +2 Jakarta 7287 +7 Jeddah 2955 +3 Jersey 187 GMT Johannesburg 5634 +2 Karachi 3935 +5 Kishinev 1363 +2 Kuala Lumpur 6557 +8 Kuwait City 2894 +3 La Paz 7464 –4 Lima 6370 –5 Lisbon 972 GMT Ljubljana 759 +1 Luxembourg 310 +1 Madrid 774 +1 Managua City 5407 –6

London Distance Local To Miles Time Manama 3973 +3 Manila 6681 +8 Mauritius 6075 +4 Mexico City 5543 –6 Milan 609 +1 Monte Carlo 652 +1 Montevideo 8240 –3 Montreal 3241 –5 Moscow 1557 +3 Mumbai 4478 +5½ Munich 590 +1 Muscat 3622 +4 Naples 1011 +1 Nassau 4344 –5 New York 3440 –5 Nice 647 +1 Nicosia 2028 +2 Oslo 749 +1 Palma 833 +1 Panama City 5672 –5 Papua New  Guinea 12466 +10 Paris 215 +1 Perth 9008 +8 Prague 650 +1 Quito 5713 –5 Rarotonga 12321 –10½ Reykjavik 1187 GMT Riga 1035 +3 Rome 907 +1 Sana’a 3486 +3 San Francisco 5351 –8 San Salvador 5559 –6 Santa Domingo 5018 –4 Santiago 7406 –4 São Paulo 5896 –3 Seoul 5662 +9 Singapore 6754 +8 Skopje 1230 +1 Sofia 1258 +2 Stockholm 898 +1 Sydney 10568 +10 Taipei 9057 +8 Tallinn 1111 +1 Tangier 1132 GMT Tegucigalpa 5358 –6 Tehran 2731 +3½ Tel-Aviv 2216 +2 Tirana 1178 +1 Tokyo 5955 +9 Toronto 3545 –5 Tortola 5232 –4 Tunis 1138 +1 Vancouver 4707 –8 Varaždin 882 +1 Victoria 5060 +4 Vienna 790 +1 Vilnius 1284 +2 Vladivostok 8050 +10 Warsaw 899 +1 Washington 3665 –5 Zurich 490 +1

Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.

18

2014/2015 calendar 2014 S M T W T F S January 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F S February 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F S March 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

2015 S M T W T F S January 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F S February 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

S M T W T F S March 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

19

20

AlbaniaGMT+1 “INTER B.B.K – Auditing” sh.p.k TIRANA Sheshi “Wilson” Rruga “Sulejman Delvina” Kulla “Fati” Apartmenti 23 Albania Telephone: Facsimile: E-mail:

+355 (42) 203086 +355 (42) 266886 [email protected]

Esmeralda Balluku International Liaison:

Esmeralda Balluku [email protected]

AlgeriaGMT+1 Moore Stephens IFI SARL ALGIERS

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Paul Stockton – [email protected] in London, UK

AndorraGMT+1 Services available through the member firm in Barcelona, Spain

21

A

ArgentinaGMT-3 Moore Stephens – Suarez & Menendez BUENOS AIRES Maipu 942 12th Floor C1006ACN Buenos Aires Argentina Telephone: Facsimile: E-mail: Website:

+54 (11) 4103 9500 +54 (11) 4315 0959/4103 9561 [email protected] www.suarez-menendez.com

Julio O. Suarez Alejandro J. Galvan Alfredo A. Esperon Maria D. Cibeira Cr. Jose Manuel Meijomil International Liaison: International Tax Personal: International Tax Corporate:

Roberto C. Cox Horacio L. Martinez Maria E. Castro Gustavo A. Carlino Francisco Di Martino

Roberto C. Cox [email protected]

AustraliaGMT+8/10 Moore Stephens Australia MELBOURNE Level 10 530 Collins Street Melbourne Victoria 300 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 3 8635 1800 +61 (0) 3 8102 3400 [email protected] www.moorestephens.com.au

Don Boyd Chairman [email protected]

22

Australia (CONTINUED)GMT+8/10 David Stevens National Head of Professional Standards [email protected] T: +61 3 8635 1946 Moore Stephens ADELAIDE Mailing Address GPO Box 2039 Adelaide South Australia 5001 Australia

Level 4 81 Flinders Street Adelaide South Australia 5000 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 8 8205 6200 +61 (0) 8 8205 6288 [email protected] www.moorestephens.com.au Jim Gouskos Peter Gregg

Rick Basheer Cristina Clemente Peppe Fusco International Liaison:

Jim Gouskos [email protected]

Moore Stephens Queensland BRISBANE Level 12 10 Eagle Street Brisbane Queensland 4001 Australia Telephone: Facsimile: E-mail: Website: Robert Clarke David Gregg Michael McDonald International Liaison: International Tax:

+61 (0) 7 3640 4000 +61 (0) 7 3640 4001 [email protected]

23

A

Australia (CONTINUED)GMT+8/10 Moore Stephens Queensland BURDEKIN Burdekin 167 Queen Street Ayr Queensland 4807 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 4783 8000 +61 (0) 4783 6703 [email protected] www.moorestephens.com.au

Troy Popham International Liaison: International Tax:

Ken Pickard [email protected]

Moore Stephens Queensland CAIRNS 120 Spence Street Cairns Queensland 4870 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 40 475100 +61 (0) 7 40 475121 [email protected] www.moorestephens.com.au

Greg Archer International Liaison: International Liaison: International Tax:

Ken Pickard [email protected]

Moore Stephens Canberra CANBERRA Mailing Address PO Box 6006 Mawson ACT 2607 Australia

Level 1 10 Townshend Street Phillip ACT 2606 Australia Telephone: Facsimile: E-mail: Website:

+61 (2) 6234 6900 +61 (2) 6234 6990 [email protected] www.moorestephens.com.au

Eric Hummer (Managing Partner) Selina Stanford Tony Brine Ian Hollow International Liaison:

24

Eric Hummer [email protected]

Australia (CONTINUED)GMT+8/10 Moore Stephens Queensland GOLD COAST Mailing Address PO Box 2525 Southport Queensland 4215 Australia

Level 3 1 Lawson St Southport Queensland 4215 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 5519 1000 +61 (0) 7 5519 1099 [email protected] www.moorestephens.com.au Alan Mitrovich Jacques Vorster

Kim Bourke Warwick Butler Tusar Mia International Liaison: International Tax:

Alan Mitrovich [email protected]

Moore Stephens Queensland INNISFAIL 88 Rankin Street Innisfail Queensland 4860 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4078 1700 +61 (0) 7 4078 1716 [email protected] www.moorestephens.com.au

Greg Archer International Liaison: International Liaison and Tax:

Ken Pickard [email protected]

25

A

Australia (CONTINUED)GMT+8/10 Moore Stephens MELBOURNE Level 10 530 Collins Street Melbourne Victoria 3000 Australia Telephone: Facsimile: E-mail: Website: Stephen L. Adrian Steven A. Allan Clive Bird Andy Briggs John Buchanan Sharon Burke Marco S. Carlei Rami Eltchelebi Ian Evans Brett Fowler Ian K. Kearney Rob Mackay Daren I.J. McDonald

+61 (0) 3 8635 1800 +61 (0) 3 8102 3400 [email protected] www.moorestephens.com.au Nick Michael Daniel J. Minihan Samantha Morris Kevin W. Neville Stephen J. O’Flynn John Paolacci Scott W. Phillips Grant Sincock Tim J. Stillwell Jonathan C. Thomas Hayley Underwood Daren S.K. Yeoh

International Liaison:

Marco S. Carlei [email protected] Moore Stephens PERTH Level 3 12 St. Georges Terrace Perth WA 6000 Australia Telephone: Facsimile: E-mail: Website: Ennio Tavani Raymond Simpson Syd Jenkins Suan-Lee Tan International Liaison: International Tax:

26

Mailing Address P.O. Box 5785 St Georges Terrace WA 6831 Australia +61 (0) 8 9225 5355 +61 (0) 8 9225 6181 [email protected]

Australia (CONTINUED)GMT+8/10 Moore Stephens SYDNEY Level 15 135 King Street Sydney NSW 2000 Australia Telephone: Facsimile: E-mail: Website:

+61 (2) 8236 7700 +61 (2) 9233 4636 [email protected] www.moorestephens.com.au Alan Max Justin Reynolds Scott McGill Craig Hughes John Gavljak Melissa Alexander Michael Hird Trent Hancock Martin Booth

Robert Southwell Scott Whiddett Joe Shannon Spiro Tzannes Charlie Viola Chris Chandran Howard Badger Allan Mortel Martin Fowler Michael Dundas International Liaison: International Tax: International Tax Corporate:

Robert Southwell [email protected]

Moore Stephens Queensland TOOWOOMBA Ground Floor 632 Ruthven Street Toowoomba Queensland 4350 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 46 163 000 +61 (0) 7 46 391 977 [email protected] www.moorestephens.com.au

Brett Collins International Liaison: International Tax:

Ken Pickard [email protected]

27

A

Australia (CONTINUED)GMT+8/10 Moore Stephens Queensland TOWNSVILLE “Northtown” Level 5, 280 Flinders Street Townsville Queensland 4810 Australia Telephone: Facsimile: E-mail: Website:

+61 (0) 7 4796 9999 +61 (0) 7 4796 9998 [email protected] www.moorestephens.com.au

Chris Land Troy Popham International Liaison: International Liaison: International Tax:

John Zabala FCA Andrew Morris Ken Pickard [email protected]

AustriaGMT+1 Moore Stephens City Treuhand GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft VIENNA Kärntner Ring 5-7 A-1015 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0)1 531 74 – 0 +43 (0)1 531 74 – 950 [email protected] www.msct.at

Mag. Werner Braun Mag. Michael DessulemoustierBovekercke Thomas Eidher Mag. Michael Kainrath Mag. Sabine Kretschmer Mag. Christoph Malzer International Liaison: International Tax Personal: Office also in Krems

28

Mag. Roland Neugebauer Dr. Peter Wundsam Dkfm. Leopold Wundsam Mag. Florian Würth Mag. Tamara Zsilla Mag. Sandra Leitner-Hofbauer

Dr. Peter Wundsam [email protected]

Austria (CONTINUED)GMT+1 Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH VIENNA Kärntner Ring 5 - 7 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502066-0 +43 (0) 502066-9100 [email protected] www.skz-moorestephens.at Dr. Manfred Schwarz Univ.Doz. Dr. Reinhard Schwarz Mag. Andreas Zwettler

Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Udo Schwarz A International Liaison and Tax:

Dr. Manfred Schwarz [email protected]

Moore Stephens Kroiss & Partner Wirtschaftspruefung GmbH VIENNA Plankengasse 4 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (1) 513 41 20 +43 (1) 513 41 20 – 18 [email protected] www.moorestephens-kroiss.at

Dr. Thomas Kroiss Mag. Andreas Pölzelbauer A Mag. Carmen Panwinkler International Liaison and Tax:

Dr. Christine Eder-Wildpaner Mag. Florian Eder A

Dr. Thomas Kroiss [email protected]

Offices also in St. Pölten and Neusiedl am See Advisa Wirtschaftsprüfung GmbH VIENNA Gudrunstrasse 141 1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (0)50807 +43 (0)50807-900 [email protected] www.moorestephens.at

Dkfm. Jürgen Fischer Dr. Ulrike Kopp-Pichler Mag. Christoph Luger CISA International Liaison:

Dr. Ewald Schwarz MMag. Wolfgang Wesener A

MMag. Wolfgang Wesener A [email protected]

29

A

Austria (CONTINUED)GMT+1 Fischer Steuerberatung GmbH VIENNA Kärntner Ring 5-7 A-1010 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 877 39 00 +43 (01) 877 39 00 30 [email protected] www.moorestephens.at

International Liaison:

Anita Fischer [email protected]

International Tax:

Royal Wirtschaftsprüfung & Steuerberatung GmbH VIENNA Gudrunstrasse 141 A-1100 Vienna Austria Telephone: Facsimile: E-mail: Website:

+43 (01) 602 51 51 +43 (01) 602 51 51 – 600 [email protected] www.royal.co.at

Dr. Ewald Schwarz Mag. Eva Maria Kheil

Anna Stückler

Moore Stephens Binder Wirtschaftsprüfung GmbH GRAZ Neufeldweg 93 A-8010 Graz Austria Telephone: Facsimile: E-mail: Website:

+43 (0316) 427 428 – 0 +43 (0316) 427 428 – 30 [email protected] www.binder-partner.com

Dr. Ulrike Kopp-Pichler MMag. Wolfgang Wesener A International Liaison: International Tax:

30

Mag. Martin Binder MBA Mag. Michael Binder MBA

MMag. Wolfgang Wesener A [email protected]

Austria (CONTINUED)GMT+1 Stauder Schuchter Kempf Wirtschaftsprüfungs- und Steuerberatungs GmbH INNSBRUCK Wilhelm-Greil-Strasse 4/2-4 6020 Innsbruck Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 512 908320 +43 (0) 512 908320 30 [email protected] www.stauder-schuchter-kempf.at

Mag. Wilfried Stauder Mag. Dr. Oliver Kempf International Liaison: International Tax:

Mag. Dr. Helmut Schuchter Mag. Thomas Pichler Mag. Wilfried Stauder [email protected]

Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH KLAGENFURT August-Jaksch-Strasse 2 A-9020 Klagenfurt Austria Telephone: Facsimile: E-mail: Website:

+43 (0463) 59 25 00 +43 (0463) 59 25 00-10 [email protected] www.alpenadria-wp.at

Mag. Dr. Leopold Krassnig

DDr. Ulrich Krassnig

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH LINZ Volksgartenstrasse 32 A-4020 Linz Austria Telephone: Facsimile: E-mail: Website: Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Udo Schwarz A International Liaison and Tax:

+43 (0) 502067-0 +43 (0) 502067-9100 [email protected]

31

A

Austria (CONTINUED)GMT+1 Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH LINZ Lastenstrasse 38 (City Tower) A-4020 Linz Austria Telephone: Facsimile: E-mail: Website:

+43 (0732) 61 50 05 +43 (0732) 61 50 05-15 [email protected] www.uniconsult.at

Mag. DDr. Herbert Helml International Liaison: International Tax:

MMag. Andreas Payer

Mag. DDr. Herbert Helml [email protected]

Additional website - www.linz.moorestephens.com Moore Stephens Uniaudit Wirtschaftsprüfung GmbH SALZBURG Innsbrucker Bundesstrasse 126 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 662 251500 +43 (0) 662 251500-500 [email protected] www.moorestephens-uniaudit.at

MMag. Herbert Huber Mag. DDr. Herbert Helml Mag. Dr. Alfred Rumpl

32

Mag. Jörg Rossdorfer Mag. René Orth

Austria (CONTINUED)GMT+1 Moore Stephens Salzburg GmbH Wirtschaftstreuhand- und Steuerberatungsgesellschaft SALZBURG Innsbrucker Bundesstrasse 126 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 662 251500 +43 (0) 662 251500-500 [email protected] www.moorestephens-salzburg.at

MMag. Herbert Huber Alexander Wunderlich International Liaison: International Tax: International Tax:

Mag. Dr. Peter Werner Alexander Wunderlich [email protected]

Alternative e-mail - [email protected] Alternative website - www.salzburg.uniconsult.at Moore Stephens Interaudit Wirtschaftsprüfungs GmbH SALZBURG Innsbrucker Bundesstr. 126 A-5020 Salzburg Austria Telephone: Facsimile: E-mail: Website: Mag. Dr. Peter Werner MMag. Herbert Huber Mag. Florian Eder A

+43 662 251500 +43 662 251500-500 [email protected] www.moorestephens-interaudit.at Dr. Christine Eder-Wildpaner Mag. René Orth

Inter Wirtschaftsprüfungs GmbH AMSTETTEN Wiener Straße 14 3300 Amstetten Austria Telephone: Facsimile: E-mail: Website: Mag. Renate Gallhofer

+43 (0) 7472 633 22 23 +43 (0) 7472 633 22 [email protected] www.interwp.com Mag. Eva Maria Kheil

33

A

Austria (CONTINUED)GMT+1 Moore Stephens Uniconsult Wirtschaftsprüfungs- und Steuerberatungsgesellschaft mbH RIED IM INNKREIS Bahnhofstrasse 35 A A-4910 Ried im Innkreis Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 50885-0 +43 (0) 50885-15 [email protected] www.uniconsult.at

Mag. Jörg Rossdorfer Mag. Dr. Alfred Rumpl

Mag. Dr. Josef Rumpl

Moore Stephens Schwarz Kallinger Zwettler Wirtschaftsprüfung Steuerberatung GmbH STEYR Bahnhofstrasse 13 A-4400 Steyr Austria Telephone: Facsimile: E-mail: Website:

+43 (0) 502 062-0 +43 (0) 502 062-9100 [email protected] www.skz-moorestephens.at Univ.Doz. Dr. Reinhard Schwarz Dr. Udo Schwarz A Mag. Andreas Zwettler

Mag. Thomas Kallinger Mag. Erwin Katzmayr Dr. Manfred Schwarz International Liaison and Tax:

Dr. Manfred Schwarz [email protected]

Moore Stephens Uniconsult Wirtschaftstreuhand- und Steuerberatungsgesellschaft mbH WELS Edisonstrasse 2 A-4600 Wels Austria Telephone: Facsimile: E-mail: Website:

+43 (07242) 666 18 +43 (07242) 666 18-15 [email protected] www.moorestephens-wels.at

Mag. Wolfgang Windischbauer StB

Mag. René Orth

Alternative website - www.uniconsult.at

34

AzerbaijanGMT+4 Moore Stephens Azerbaijan Limited BAKU Mailing Address MSA 171 PO Box 450 Weybridge Surrey KT13 9GB U.K.

2/2 Basti Bagirova str. 3rd floor Baku AZ1065 Azerbaijan

Telephone: Facsimile: E-mail: Website:

+994 (12) 490 7747/48/49 +994 (12) 490 7750 [email protected] http://msaz.moorestephens.com

Hikmet Allahverdiyev International Liaison:

Hikmet Allahverdiyev [email protected]

BahamasGMT-5 Moore Stephens Butler & Taylor NASSAU Mailing Address P.O. Box N-7777 Nassau Bahamas

15 Retirement Road Off Albury Lane Shirley Street Nassau Bahamas Telephone: Facsimile: E-mail: Website: Dayrrl R. Butler International Liaison:

+1 242 393 0224/7925 +1 242 393 7570 [email protected]

Telex - 20416 CONCORD

35

A B

BangladeshGMT+6 M J Abedin & Co DHAKA National Plaza 3rd Floor 109 Bir Uttum C.R. Datta Road Dhaka 1205 Bangladesh Telephone: Facsimile: E-mail: Website:

+880 (2) 8629771/9666508 +880 (2) 9675340 [email protected] www.mjabedin.com Kamrul Abedin Harun Mahmud Hanif Mahmud

M. J. Abedin Hasan Mahmood Manzoor-ul Alam International Liaison: International Liaison: International Tax:

Hasan Mahmood [email protected]

Alternative e-mail address: [email protected]

BelgiumGMT+1 Moore Stephens Verschelden ANTWERP Schaliënstraat 3 B-2000 Antwerp Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 3210 9150 +32 (0) 3210 9158 [email protected] www.moorestephens.be

Emile Walkiers Frederik Berckmoes-Joos Bart Verschelden Bruno Van Bosstraeten Flip de Mey Johan Van Mieghem Koen Van Eupen International Liaison: International Tax:

36

Mark Joris Marc Marissen Vera Van Espen Walter Aerts Peter Meeuwssen Bert Lutin

Flip de Mey [email protected]

Belgium (CONTINUED)GMT+1

B

Moore Stephens Verschelden BRUSSELS BDC/Esplanade 1/96 1020 Brussels Belgium Telephone: Facsimile: E-mail: Website:

+32 (0) 2 743 40 20 +32 (0) 2 743 40 29 [email protected] www.moorestephens.be

Peter Verschelden Frederik Berckmoes-Joos Frans Verschelden Andries Verschelden Emiel De Smedt International Liaison: International Tax:

Jan Bulkmans Frank Huyberechts Philippe Craninx Peter De Waele

Frans Verschelden [email protected]

China Desk - Jan Hellinckx ([email protected]) Latin Desk - Koen De Clercq (koen.declercq:moorestephens.be) Office in Mechelen Moore Stephens RSP CHARLEROI Rue de Bomerée, 89 B-6534 Charleroi (Gozée) Belgium Telephone: Facsimile: E-mail: Website: Francis Swinnen Henri Vaesen Axel Dumont

+32 (0) 71 70 08 44 +32 (0) 71 70 33 41 [email protected] www.rsp.be Pierre Alcover Georges Finamore

37

Belgium (CONTINUED)GMT+1 Moore Stephens Verschelden GENT Deinsesteenweg 114 9031 Ghent (Drongen) Belgium Telephone: Facsimile: E-mail: Website: Nathalie Maes Wendy van der Biest Koen van Dorpe Geert Van Peteghem International Liaison: International Tax:

+32 (0)9 221 3883 +32 (0)9 221 5838 [email protected]

Offices also in Aalst, Dendermonde, Geraardsbergen, Oudenaarde and Zele Moore Stephens RSP LIÈGE Rue des Vennes, 151 B-4020 Liège Belgium Telephone: Facsimile: E-mail: Website: Francis Swinnen Henri Vaesen Axel Dumont International Liaison:

38

+32 (0) 4 252 25 42 +32 (0) 4 252 01 29 [email protected]

BelizeGMT-6

B

Moore Stephens Magaña LLP BELIZE CITY Mailing Address P.O. Box 1922 Belize City Belize

1½ Miles Phillip S.W. Goldson Highway Suite 102 Belize City Belize Telephone: Facsimile: E-mail: Website:

+501 223-2144 +501 223-2143 [email protected] http://belize.moorestephens.com

Reynaldo Magaña A International Liaison and Tax:

Omar Magaña (Manager) Reynaldo Magaña A [email protected]

BermudaGMT-4 Moore Stephens & Company, Bermuda HAMILTON #2 Reid Street Hamilton HM11 Bermuda Telephone: Facsimile: E-mail:

+1 441 295-6815 +1 441 295-6101 [email protected]

Claudio Satasi

Linda Longworth

Moore Stephens & Butterfield HAMILTON Mailing Address P.O. Box HM 2278 Hamilton HM JX Bermuda

#2 Reid Street Hamilton HM11 Bermuda Telephone: Facsimile: E-mail: Website: Richard Moore Ronald Simmons International Liaison:

+1 441 295-4800 +1 441 296-6717 [email protected]

39

Bermuda (CONTINUED)GMT-4 Hamilton Trust Company Limited International Managers Bermuda Limited HAMILTON Mailing Address Suite 616 48 Par-La-Ville Road Hamilton HM11 Bermuda

#2 Reid Street Hamilton HM11 Bermuda

Telephone: Facsimile: E-mail: Website:

+1 441 295-6815 +1 441 295-6101 [email protected] www.htcl.bm

Linda Longworth (Managing Director) Claudio Satasi (Director ing)

Rebecca De Couto (Trust Manager)

BoliviaGMT-4 Moore Stephens Ratio Consulting S.A. SANTA CRUZ DE LA SIERRA Mailing Address P.O. Box 1647 Santa Cruz de la Sierra Bolivia

Av. San Martin esq. Hugo Wast Piso 4 Equipetrol Santa Cruz de la Sierra Bolivia Telephone: Facsimile: E-mail: Website: Rodo Suxo Santiago Pimentel Arturo Fortún International Liaison and Tax:

40

+591 (3) 342 7921 +591 (3) 342 7927 [email protected]

Bolivia (CONTINUED)GMT-4

B

Moore Stephens Valdivia & Asociados LA PAZ 2248, Jauregui street between F. Guachalla and R. Gutierrez st., 8th Floor La Paz Bolivia Telephone: E-mail: Website:

+591 (2) 2444496 / 2911571 [email protected] http://bolivia.moorestephens.com/

David Valdivia Peralta Raúl Aguirre Edwin Blanco

Nelly Coria Freddy Landivar Daney D. Valdivia

International Liaison:

David Valdivia Peralta [email protected]

International Tax Corporate: International Tax Personal:

BotswanaGMT+2 Please see the correspondent firm listing

BrazilGMT-3.5 Moore Stephens Brazil (Executive Office) SÃO PAULO Rua Laplace 96 – 10th Floor 04622-000 – São Paulo – SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (11) 5561 2230 +55 (11) 5531 6007 [email protected] www.moorestephens.com.br

Hélio Eiji Yamasaki (Executive Director) Hélio Mazzi Júnior

Jarbas Lima da Silva Sérgio Lucchesi Filho

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Brazil (CONTINUED)GMT-3.5 Moore Stephens Consulting News Auditores Independentes Auditing, Tax and Management Consultancy Office BELO HORIZONTE Av. Contorno, 4023 Conj. 401/406 São Lucas 30110-021 Belo Horizonte (MG) Brazil Telephone: Facsimile: E-mail: Website:

+55 31 3284 8955 +55 31 3284 8903 [email protected] www.moorestephens.com.br

Adelmo de Oliveira Ruy Gomes da Silva Filho José Almeida de Oliveira International Liaison and Tax: International Liaison:

Marcelo Modesto Costa Pedro Batista Feliciano

Ruy Gomes da Silva Filho [email protected]

Moore Stephens Auditores E Consultores Auditing, ing, Tax & Management Consultancy Offices CAMPINAS Rua Barão de Jaguara, 1.481 - Cj. 202/204 - Centro - CEP 13015-910 - Campinas - SP Brazil Telephone: E-mail: Website:

+55 (10) 3367 2535 [email protected] www.moorestephens.com.br

Ari Torres Edison Pereira Lima Elaine Renata Santos Vassoler International Liaison:

Mauricio Soares Samuel Akira Oyadomari Sérgio Lucchesi Filho

Sérgio Lucchesi Filho [email protected]

Moore Stephens Auditores E Consultores Auditing and Tax CURITIBA Rua Almirante Tamandaré, 500 Alto da XV 80045-110 – Curitiba – PR Brazil Telephone: Facsimile: E-mail: Website: José Boeing Luiz Gibur Júnior International Liaison:

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+55 (41) 3016-8871 +55 (41) 3044 0271 [email protected]

Brazil (CONTINUED)GMT-3.5

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Moore Stephens Auditores E Consultores Ausiting, Tax & Management Consultancy Offices FLORIANÓPOLIS Rua Dr. Heitor Blum, 310, Sala 803 bairro Estreito 88075-110, Florianópolis - Santa Catarina Brazil Telephone: E-mail: Website:

+55 (48) 3039 0055 [email protected] www.moorestephens.com.br

Altair Gottardi Hélio Eiji Yamasaki International Liaison:

Luiz W. Jung Rogério Nunes Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/S Auditing, ing, Tax FORTALEZA Rua Tiburcio Cavalcante 1060 – Aldeota 60125-100 – Fortaleza – CE Brazil Telephone: Facsimile: E-mail: Website:

+55 (85) 3208-2700 +55 (85) 3208-2731 [email protected] www.moorestephens.com.br

Robinson P. Castro e Silva Sílvia Solange Marinho Pinto International Liaison:

Francisco Moisés de Almeida Gomes

Robinson P. Castro e Silva [email protected]

Moore Stephens Auditores E Consultores Auditing, ing, Tax & Management Consultancy Offices VILLE Av. Juscelino Kubitscheck 410 - bloco B Sala 808 89201 – 906 – ville – Santa Catarina Brazil Telephone: Facsimile: E-mail: Website: Hélio Eiji Yamasaki Leila Patricia Oliveira Rogério Nunes International Liaison:

+55 (47) 3422 6474 +55 (47) 3422 6474 [email protected]

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Brazil (CONTINUED)GMT-3.5 Moore Stephens Prime Auditores E Consultores S/S PORTO ALEGRE Av. Cristóvão Colombo 3084 – Cj.707 – Higienópolis 90560-002 – Porto Alegre – RS Brazil Telephone: Facsimile: E-mail: Website:

+55 (51) 3342-1003 +55 (51) 3343-3820 [email protected] www.moorestephens.com.br

Jarbas Lima da Silva Sérgio Laurimar Fioravanti Ronei Xavier Janovik International Liaison:

Carlos Alberto Santos Roberto Augusto Ayub

Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E Consultores Auditing, ing, Tax & Management Consultancy Offices RIBEIRÃO PRETO Av. Presidente Vargas 2001 Sala 136 14020-260 – Ribeirão Preto – SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (16) 3019 7900 +55 (16) 3019 7900 [email protected] www.moorestephens.com.br

Hélio Mazzi Júnior Hildebrando Camargo International Liaison:

Marco Antônio Olivio Palos Ricardo Aurélio Rissi Hélio Mazzi Júnior [email protected]

Moore Stephens Auditores E Consultores Auditing, Tax and Management Consultancy Offices RIO DE JANEIRO Avenida Presidente Vargas, 290 - 6º andar - 20091-060 - Rio de Janeiro - RJ Brazil Telephone: E-mail: Website:

+55 (21) 3553 2801 [email protected] www.moorestephens.com.br

Luiz Sallé Karam Sérgio Lucchesi Filho Edison Pereira Lima Samuel Akira Oyadomari International Liaison: International Liaison:

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Carlos Atushi Nakamuta Luiz Fernando Nóbrega Eloi de Siqueira Elaine Gomes

Luiz Sallé Karam (São Paulo) [email protected]

Brazil (CONTINUED)GMT-3.5 Moore Stephens Auditores E Consultores Auditing, ing, Tax & Management Consultancy Offices SÃO PAULO Rua Laplace 96 – 10th Floor – Brooklin 04622-000 – São Paulo - SP Brazil Telephone: Facsimile: E-mail: Website:

+55 (11) 5561 2230 +55 (11) 5531 6007 [email protected] www.moorestephens.com.br

Sérgio Lucchesi Filho Edison Pereira Lima Samuel Akira Oyadomari Carlos Atushi Nakamuta International Liaison:

Luiz Fernando Nóbrega Luiz Sallé Karam Eloi de Siqueira Elaine Gomes

Sérgio Lucchesi Filho [email protected]

British Virgin IslandsGMT-4 Moore Stephens TORTOLA P.O. Box 3186 Palm Grove House Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: Facsimile: E-mail:

+1 284 494-3503 +1 284 494-3592 [email protected]

International Liaison:

Nicholas Lane [email protected]

Moore Stephens International Services (BVI) Ltd TORTOLA Palm Grove House P. O. Box 3186 Wickhams Cay l Road Town Tortola British Virgin Islands Telephone: Facsimile: E-mail:

+1 284 494-3503 +1 284 494-3592 [email protected]

Nicholas Lane International Liaison:

Nicholas Lane [email protected]

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BulgariaGMT+2 Moore Stephens OOD SOFIA 6, Trapezitsa Street Sofia 1000 Bulgaria Telephone: Facsimile: E-mail:

+359 (2) 980 51 08 +359 (2) 980 51 08 [email protected]

Anton Kossev International Liaison:

Anton Kossev [email protected]

Moore Stephens Bulgaria - Audit OOD SOFIA 10 Lege Str. Floor 6 Sofia 1000 Bulgaria Telephone: Facsimile: E-mail: Website:

+359 (2) 987 53 80 +359 (2) 987 53 81 [email protected] www.msaudit.com

Stefan Nenov Ivan Simov International Liaison: International Liaison: International Liaison and Tax:

Sonia Doikova Stefan Nenov [email protected]

BurundiGMT+2 Moore Stephens IFI SPRL BUJUMBURA

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Tim Woodward – [email protected] in London, UK

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CanadaGMT-3.5/8

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Dale Matheson Carr-Hilton Labonte LLP VANCOUVER Suites 1500 & 1700 1140 West Pender Street Vancouver British Columbia V6E 4G1 Canada Telephone: Facsimile: Website: James F. Carr-Hilton Robert J. Burkart Kenneth P. Chong Alvin F. Dale David J. Goertz Barry S. Hartley International Liaison: International Tax:

+1 (604) 687 4747 +1 (604) 689 2778 www.dmcl.ca Reginald J. LaBonte Robert J. Matheson Rakesh I. Patel Brad A. Robin Fred M. Yada Robert J. Burkart [email protected]

Dale Matheson Carr-Hilton Labonte LLP PORT COQUITLAM Suite 700-2755 Longheed Highway Port Coquitlam British Columbia V3B 5Y9 Canada Telephone: Facsimile: Website: Fraser G. Ross Brian A. Shaw International Liaison: International Tax:

+1 (604) 941 8266 +1 (604) 941 0971 www.dmcl.ca Garson D. Lee Fraser G. Ross [email protected]

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Canada (CONTINUED)GMT-3.5/8 Dale Matheson Carr-Hilton Labonte LLP WHITE ROCK Suite 301 – 1656 Martin Drive White Rock British Colombia V4A 6E7 Canada Telephone: Facsimile: Website: Michael K. Braun Peter J. Donaldson International Liaison: International Tax:

+1 (604) 531 1154 +1 (604) 538 2613 www.dmcl.ca Harjit S. Sandhu Peter J. Donaldson [email protected]

Mowbrey Gil LLP Chartered ants & Business Advisors EDMONTON 2300 CN Tower 10004 104 Avenue Edmonton Alberta T5J 0K1 Canada Telephone: Facsimile: Website: Morris B. Draper Richard A. Gil Brian E. Luther Gregory T. Mowbrey International Liaison: International Tax:

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+1 (780) 461 3800 +1 (780) 462 4536 www.mowbreygil.com Gary B. Nathan Chris Jurkschat Andrew Dey Gordon Hathorn Gregory T. Mowbrey [email protected]

Cayman IslandsGMT-5 Moore Stephens Decosimo Cayman Limited GRAND CAYMAN Mailing Address P.O. Box 30316 Grand Cayman KY1-1202 Cayman Islands

Marquee Place Suite 200 430 West Bay Road Grand Cayman Cayman Islands Telephone: Facsimile: E-mail: Website:

+1 345 943 2100 +1 345 943 2101 [email protected] www.decosimo.com

Karl J. Jordan Beth Biega International Liaison:

Chris Johnson Karl J. Jordan [email protected]

Channel IslandsGMT See Guernsey and Jersey

ChileGMT-4 Moore Stephens Auditores Consultores Ltda. SANTIAGO Monjitas 527 Oficina 1101 Santiago P.C. 8320070 Chile Telephone: Facsimile: E-mail: Website:

+56 (2) 24768000 +56 (2) 24427714 [email protected] www.moorestephens.cl

Víctor Aguayo Henríquez International Liaison:

Jorge Astudillo Lopez

Víctor Aguayo Henríquez [email protected]

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ChinaGMT+8 Moore Stephens Da Hua 大华(马施云)国际会计师事务所 BEIJING Bejing (Head Office) 12th Floor, Building 7 16 Xi Si Huan Zhong Road Haidian District Beijing 100039 The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (10) 5835 0001 +86 (10) 5835 0006 [email protected] www.dahua-a.com

LIANG Chun (Managing Partner) Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices. China Desk Liaison: International Business Partner: International Business Partner: International Business Partner:

Ms. LI Gaolei [email protected]

All of the above speak English. Li Gaolei, China Desk Liaison, is the first point of for all enquiries. OFFICES Beijing (Main Office) 12th /F, Bldg 7, 16 Xi Si Huan Zhong Road, Haidian District, Beijing, 100039, P.R. China T: +86 10 5835 0001 F: +86 10 5835 0006 Shenzhen 11th Floor, B Block, Union Square, 5002 Binhe Road, Futian District, Shenzhen, Guangdong, 518033, P.R. China T: +86 755 8296 6044 F: +86 755 8290 0965 Shanghai 10th/F, Guang Ming Plaza, 2 Jin Ling Dong Road, Huang Pu District, Shanghai, 200002, P.R. China T: +86 21 6323 8588 F: +86 21 6323 8505 Changchun 4th Floor, Tower A, Ji Fa Guang Chang, 1428 Xi An Road, Changchun, Jilin, 130061, P.R. China T: +86 431 8858 0361 F: +86 431 8858 0361

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China (CONTINUED)GMT+8 Changsha 2307, Phase II, Yun Ding Gong Guan, 526 Shao Shan Zhong Road, Yu Hua District, Shang Sha, Hu Nan, 410011, P.R. China T: +86 731 8229 7769 F: +86 731 8229 7769

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Chengdu 9-910#, Wan Ke V Pai, 10 North 1 Duan, 2nd Ring Road, Chengdu, Sichuang, P.R. China T: +86 28 6859 7295 F: +86 28 6859 7271 Dalian 24th/F, You Dian Wan Ke Plaza, 67 Tong Xing Street, Zhong Shan District, Dalian, 116001, P.R. China T: +86 411 8281 9300 F: +86 411 8281 3033 Guangzhou A1 7th Floor, Everbright Bank Plaza, 689 Tian He Bei Road, Tian He District, Guangzhou, Guangdong, 510635, P.R. China T: +86 20 3873 0381 F: +86 20 3873 0375 Haikou 3101/3102, Xin Da Business Plaza, 48 Guo Mao Avenue, Haikou, Hainan, 570125, P.R. China T: +86 898 6858 5356 F: +86 898 6858 5356 Hangzhou 5th/F, Zhejiang Di Kuang Science Building, 508 Ti Yu Chang Road, Hangzhou, Zhejiang, 310007, P.R. China T: +86 571 8521 5005 F: +86 571 8521 5010 Hefei B5 Floor, Tower Jin, Tuo Ji City Plaza, 691 Chang Jiang Xi Road, Hefei, Anhui, 230088, P.R. China T: 86 551 6283 6500 F: 86 551 6283 6400 Hohehot 4th Floor, Kuai Ji Shi Building, 41 Da Xue Xi Road, Hohhot, Inner Mongolia, 010020, P.R. China T: +86 471 629 0378 F: +86 471 629 7240 Jinan 401, Tower C, Fa Zhan Plaza, 3218 Er Huan Dong Road, Jinan, Shandong, 250100, P.R. China T: +86 531 6995 4736 F: +86 531 6995 4738

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China (CONTINUED)GMT+8 Kunming 201, Flat 1, Tower B, Guang Hua Garden, Xing Yuan Road, Kunming, Yunnan, 650118, P.R. China T: +86 871 6395 5266 F: +86 871 6823 6561 Nanchang 5th/F, Feng Yuan Hui Zhan Center, 188 Huo Ju Street, Gao Xin Kai Fa District, Nanchang, Jiangxi, 330096, P.R. China T: +86 791 8857 5791 F: +86 791 8857 5792 Nanjing 6th/F, Ti Yu Plaza, 42 Long Pan Zhong Road Gong Yuan Road, Bai Xia District, Nanjing, Jiangsu, 210001, P.R. China T: 86 25 5807 4891 F: 86 25 5807 4891 Qingdao 603, Tian Hong Plaza, 169 Hong Kong Zhong Road, Shi Nan District, Qingdao, Shandong, 266071, P.R. China T: 86 532 8592 1367 F: 86 532 8592 1376 Shenyang 7th/F, Chan Quan Jiao Yi Plaza, 328 Feng Tian Street, Shen He District, Shenyang, Liaoning, 110013, P.R. China T: +86 24 2256 6123 F: +86 24 3109 1505 Suzhou 1006, Xing Hai Plaza, 198 Xing Hai Street, Suzhou Industrial Park, Suzhou, Jiangsu, 215021, P.R. China T: +86 512 6515 1955 F: +86 512 6533 4428 Taiyuan 6th/F, Gao Xin Dong Li Gang, 226 Chang Zhi Road, Gao Xin District, Taiyuan, Shanxi, 030006, P.R. China T: +86 351 833 0655 F: +86 351 833 0658 Wuhan 16th/F, Zong He Building, Wuhan First Business School, 106 Jiang Han Bei Road, Jiang An District, Wuhan, Hubei, 430022, P.R. China T: +86 27 8573 6376 F: +86 27 8573 6380 Xian 13th Floor, Tang Yan International Center, 3 Tang Yan Road, Gao Xin District, Xian, Shanxi, 710075, P.R. China T: +86 29 8834 7996 F: +86 29 8834 7908

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China (CONTINUED)GMT+8 Zhengzhou 16th/F, Tower B, Qi Hang Plaza, 1 Gang Wan Road, Hang Hai Dong Road, Cheng Guan District, Zhenzhou, Henan, 450009, P.R. China T: +86 371 6022 8172 F: +86 371 6022 8170

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Zhuhai 16 Xiang Zhou Kang Ning Road, Zhuhai, Guangdong, China 519000 T: +86 756 213 7282 F: +86 756 221 7643 Beijing Xinghua Certified Public ants BEIJING 22nd Floor North Ring Centre 18 Yu Min Road, Xicheng District Beijing 100029 The People’s Republic of China Telephone: Facsimile: E-mail: Website: WANG Quan Zhou Ms. HU Yi CHEN Shenghua TAN Hongxu WU Yixin

+86 (10) 8225 0666 +86 (10) 8225 0851 [email protected] www.xhas.com SUN Jian HAN Jingli WANG Wei LIAO Jianbo ZOU Zhiwen

Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices. International Liaison: International Tax:

CHEN Shenghua [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of for all enquiries. Branch offices: 1. Changsha 2. Chengdu 3. Guangzhou 4. Guiyang 5. Harbin 6. Hefei 7. Jilin 8. Jinan 9. Shanghai Municipality 10. Shenzhen 11. Shijiazhuang 12. Wuhan 13. Xiamen 14. Xi’an

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China (CONTINUED)GMT+8 Lixin Zhonglian Certified Public ants TIANJIN 10F Block C 333 Bin Shui West Road Wanhao Building Nankai District, Tianjin 300384 The People’s Republic of China Telephone: Facsimile: E-mail:

+86 (22) 2373 3333 +86 (22) 2371 8888 [email protected]

LI Jincai GONG Bo

Ms. ZHANG Hong

Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices. International Liaison and Tax:

SONG Humin [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of for all enquiries. Branch offices: 1. Fuzhou 2. Hefei 3. Nanjing 4. Qingdao 5. Shijiazhuang 6. Taiyuan

ColombiaGMT-5 Moore Stephens Scai S.A. BOGOTA Carrera 9 No. 80-15 Office 1003 Bogotá Colombia Telephone: Facsimile: E-mail: Website:

+57 (1) 345 6002 / (1) 255 7527 +57 (1) 702 3659 [email protected] http://colombia.moorestephens.com

Edgard Pérez Juan G. Bernal Christian Ballesteros

Yvonne Reyna Sandra Sossa Carlos Acosta

International Liaison:

Edgard Pérez [email protected]

International Tax:

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Colombia (CONTINUED)GMT-5 Moore Stephens GS S.A.S. Global Transfer Pricing and Tax Solutions BOGOTA

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Carrera 71C No. 116A-18 Bogotá Colombia Telephone: Facsimile: E-mail: Website:

+57 571 7029030 +57 571 7030383 [email protected] http://gonzalezsalinas.com/jms/index.php

José Manuel González Garcia International Liaison: International Tax:

Yolanda Salinas

José Manuel González Garcia [email protected]

Congo (DRC)GMT+1 Moore Stephens IFI SPRL KINSHASA

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Paul Stockton – [email protected] in London, UK

Cook IslandsGMT-10 Services available through Moore Stephens Hong Kong

Costa RicaGMT-6 Moore Stephens Guitiérrez Marin & Associates SAN JOSÉ Oficentro La Sabana Torre 6, Piso 2 San José Costa Rica Telephone: Facsimile: E-mail: Website:

+506 22 32 31 85 +506 22 91 16 48 [email protected] http://costarica.moorestephens.com/Home. aspx

Mario Alberto Gutiérrez Mario Marin International Liaison:

Francisco Ovares

Mario Alberto Gutiérrez [email protected]

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CroatiaGMT+1 Moore Stephens Revidens Croatia VARAŽDIN 87 Zagrebačka 42000 Varaždin Croatia Telephone: Facsimile: E-mail: Website:

+385 (42) 240 004/240 005 +385 (42) 240 006 [email protected] http://revidens.moorestephens.com/Home. aspx

Boris Klarić Zlatko Hrženjak International Liaison and Tax:

Anka Dobrinić Mario Jošić Zlatko Hrženjak [email protected]

Moore Stephens Audit Zagreb ZAGREB Baštijanova 52A Zagreb Croatia Telephone: Facsimile: E-mail: Website:

+385 (1) 36 67 994 +385 (1) 36 67 997 [email protected] http://zagreb.moorestephens.com/en/ Home.aspx

Zdenko Balen International Liaison and Tax:

Zoran Vuk Zdenko Balen [email protected]

CyprusGMT+2 Moore Stephens NICOSIA Mailing Address P.O. Box 24656 1302 Nicosia Cyprus

Iris Tower 6th Floor Corner Makarios Avenue & Agapinor Street Nicosia Cyprus Telephone: Facsimile: E-mail: Website: George Stylianou Constantinos Schizas International Liaison:

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+357 (22) 717777 +357 (22) 717766/717744 [email protected]

Cyprus (CONTINUED)GMT+2 Moore Stephens (Limassol) Limited LIMASSOL Mailing Address P.O. Box 57528 3316 Limassol Cyprus

Ariel Corner 1st Floor Office 102 196 Makarios Avenue 3030 Limassol Cyprus Telephone: Facsimile: E-mail: Website: Christos Christodoulou Christos Tsissios International Liaison:

+357 (25) 820280 +357 (25) 344237 [email protected]

Czech RepublicGMT+1 Moore Stephens, s.r.o. DOMAŽLICE Prokopa Velikého 572 34401 Domažlice Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa International Liaison: International Tax:

+420 379 733 511 +420 379 733 512 [email protected]

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Czech Republic (CONTINUED)GMT+1 Moore Stephens, s.r.o. PILSEN Na Šachtě 391 330 21 Lině Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa International Liaison: International Tax:

+420 377 360 111 +420 377 360 112 [email protected]

Moore Stephens, s.r.o. PRAGUE Bucharova 1314/8 158 00 Prague 13 Czech Republic Telephone: Facsimile: E-mail: Website: Miroslav Jandečka Jiří Jandečka Michal Daňsa International Liaison: International Tax:

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+420 255 708 311 +420 255 708 312 [email protected]

DenmarkGMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab (istration Office) COPENHAGEN

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Nørre Farimagsgade 11 DK-1364 Copenhagen K Denmark Telephone: Facsimile: E-mail: Website:

+45 70 15 78 11 +45 70 15 78 12 [email protected] www.moorestephens.dk

Jan Nygaard International Liaison: International Tax:

Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer COPENHAGEN Nørre Farimagsgade 11 DK-1364 Copenhagen K Denmark Telephone: Facsimile: E-mail: Website:

+45 70 15 78 11 +45 70 15 78 12 [email protected] www.moorestephens.dk

Kurt Christensen Ole Alstrøm Anders Ladegaard Jan Poul Crilles Tønnesen Carsten Johansen Brian Rasmussen Kasper Rabing Christensen International Liaison:

Mads Myrtue Thomsen Torben Friis Larsen Henrik Sattrup Martin Seidelin Haaning Anders Holmgaard Christiansen Michael Pedersen Jan Nygaard

Brian Rasmussen [email protected]

59

Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer FARUM Farum Hovedgade 9 DK-3520 Farum Denmark Telephone: Facsimile: E-mail: Website:

+45 44 48 07 85 +45 44 48 03 63 [email protected] www.moorestephens.dk

Bo Lysen Claus Koskelin International Liaison:

Kaspar Elnif Mieritz Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ AP l Statsautoriserede Revisorer AARHUS Olof Palmes Allé 25 A, 1. DK-8200 Aarhus N Denmark Telephone: Facsimile: E-mail: Website:

+45 72 41 08 00 +45 72 41 08 01 [email protected] www.moorestephens.dk

Jesper Birn Henning Raaby Olsen International Liaison:

Lars-Ole Sørensen Peter Vinstrup Henriksen Brian Rasmussen [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Buus Jensen Statsautoriserede revisorer COPENHAGEN Lersø Parkallé 112 DK-2100 Copenhagen Ø Denmark Telephone: Facsimile: E-mail: Website:

+45 39 29 08 00 +45 39 29 30 88 [email protected] www.moorestephens.dk

Henrik Paaske Søren Tholle Mogens Stiefler-Petersen Arne Sørensen International Liaison:

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Lotte Nørskov Christoffer Jensen Michael Markussen Ulrik Nørskov

Henrik Paaske [email protected]

Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab THISTED

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Thyparken 10 DK-7700 Thisted Denmark Telephone: Facsimile: E-mail: Website: Niels Brandt Tage Gamborg Holm International Liaison:

+45 97 91 11 11 +45 97 91 05 71 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab HANSTHOLM Bytorvet 34 DK-7730 Hanstholm Denmark Telephone: Facsimile: E-mail: Website: Jens Kristian Yde Tage Gamborg Holm International Liaison:

+45 97 96 10 55 +45 97 96 25 43 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab HURUP Møllevænget 17 DK-7760 Hurup Denmark Telephone: Facsimile: E-mail: Website: Jens Kristian Yde International Liaison:

+45 97 95 18 22 +45 97 95 26 80 [email protected]

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Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab NYKØBING MORS Limfjordsvej 42 DK-7900 Nykøbing Mors Denmark Telephone: Facsimile: E-mail: Website: Søren Yde Anders Borg International Liaison:

+45 97 72 32 44 +45 97 72 33 12 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab FJERRITSLEV Borups Allé 3 DK-9690 Fjerritslev Denmark Telephone: Facsimile: E-mail: Website: Søren Beer Møller International Liaison:

+45 96 50 02 00 +45 96 50 02 09 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab SKIVE Frugtparken 3 DK-7800 Skive Denmark Telephone: Facsimile: E-mail: Website: Johnny Østergaard International Liaison:

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+45 96 83 33 33 +45 96 83 33 30 [email protected]

Denmark (CONTINUED)GMT+1 Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab AARHUS

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Søren Frichs Vej 36 L DK-8230 Aabyhoej Denmark Telephone: Facsimile: E-mail: Website: Tina Lene Pedersen Erik Dahl Preben Dunker International Liaison:

+45 87 40 60 00 +45 87 40 60 01 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab Brandt Statsautoriseret Revisionspartnerselskab KOLDING Birkemose Allé 27, st. DK-6000 Kolding Denmark Telephone: Facsimile: E-mail: Website: Jan Knudsen Malene Mogensen International Liaison:

+45 76 34 40 00 +45 76 34 40 01 [email protected]

Moore Stephens Danmark Statsautoriseret Revisionsaktieselskab Brandt Statsautoriseret Revisionspartnerselskab FREDERICIA Ryes Plads Prinsessegade 60 DK-7000 Fredericia Denmark Telephone: Facsimile: E-mail: Website:

+45 76 34 40 05 +45 75 93 22 63 [email protected] http://www.moorestephens.dk

Carsten Pedersen International Liaison:

Jan Knudsen [email protected]

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Denmark (CONTINUED)GMT+1 Moore Stephens Denmark Statsautoriseret Revisionsaktieselskab/ Brandt Statsautoriseret Revisionspartnerselskab ESBJERG Skolegade 85, 2 DK-6700 Esbjerg Denmark Telephone: Facsimile: E-mail: Website:

+45 75 45 60 00 +45 75 12 75 25 [email protected] www.moorestephens.dk

Jan Carson Feldberg International Liaison:

Torben Nielsen Jan Knudsen [email protected]

Dominican RepublicGMT-4 Moore Stephens ULA, SRL SANTO DOMINGO Av. Pedro Henríquez Ureña No. 150 Torre Diandy XIX, piso 3 La Esperilla Santo Domingo Dominican Republic Telephone: Facsimile: E-mail: Website: Pedro Urrutia Joseina Liriano Maira Liriano International Liaison: International Liaison and Tax:

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+1 809 566-6767 +1 809 683-6767 [email protected]

EcuadorGMT-5 Moore Stephens Profile Consultores QUITO Mailing Address P.O. Box 17 07 9329 Quito Ecuador

Av. Amazonas 477 y Roca Edificio Río Amazonas Piso 7 Oficina 720 Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 (2) 2506866 +593 (2) 2554656 [email protected] www.moorestephens-ec.com

Mauricio Durango Pérez Juan Francisco Jaramillo International Liaison: International Liaison:

Jorge David Uribe R.

Mauricio Durango Pérez [email protected]

Moore Stephens & Asociados CIA. LTDA. QUITO Mailing Address P.O. Box 17-07-9329 Quito Ecuador

Av. Amazonas 477 y Roca Edifico Rio Amazonas Piso 7 Oficina 714 Quito Ecuador Telephone: Facsimile: E-mail: Website:

+593 (2) 2506866 +593 (2) 2554656 [email protected] www.moorestephens-ec.com

Vladimir Niama International Liaison:

Vladimir Niama [email protected]

Moore Stephens & Asociados CIA. LTDA. GUAYAQUIL Av. Francisco de Orellana y Miguel H. Alcivar Centro Empresarial las Cámaras Oficina 701 Guayaquil Ecuador Telephone: Facsimile: E-mail: Website: Vladimir Niama International Liaison: International Liaison:

+593 (4) 2683789 +593 (4) 2683873 [email protected]

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EgyptGMT+2 Moore Stephens Egypt Head Office CAIRO 5 Al Ahram St., Heliopolis Cairo 11757 Egypt Telephone: Facsimile: E-mail: Website:

+20 (2) 2290 0751 - 2291 6344 +20 (2) 2415 1303 [email protected] http://egypt.moorestephens.com/ Mohsen Hegab

Sherin Noureldin Mohamed Khaled Salah Abdelsalam International Liaison:

Sherin Noureldin [email protected]

Moore Stephens Egypt Down Town Office CAIRO 8(A) Ali El Kassar Street (AlGaneina) Opera Square Cairo 111111 Egypt Telephone: Facsimile: E-mail: Website:

+20 (2) 2589 5547 - 2589 7579 +20 (2) 2589 7578 [email protected] http://egypt.moorestephens.com

Ali M. Hozaien A International Liaison:

Sherin Noureldin [email protected]

Moore Stephens Egypt ALEXANDRIA 196 Port Said Street - Sporting Alexandria 21321 Egypt Telephone: Facsimile: E-mail: Website:

+20 (3) 593 1816 +20 (3) 592 1240 [email protected] http://egypt.moorestephens.com

Hassan M. Zohdi International Liaison:

Sherin Noureldin [email protected]

EstoniaGMT+1 Please see the correspondent firm listing

66

FinlandGMT+2 Moore Stephens Rewinet OY AB TAMPERE Hämeenkatu 26 A 301 FI-33200 Tampere Finland Telephone: Facsimile: E-mail: Website: Jari Paloniemi Jukka Lahdenpaa International Liaison:

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+358 (3) 222 4433 +358 (3) 214 9000 [email protected]

Moore Stephens Rewinet OY AB HELSINKI Horsmakuja 10 01 300 Vantaa Finland Telephone: Facsimile: E-mail: Website:

+358 40 532 2054 +358 (9) 2410 772 [email protected] www.rewinet.fi

International Liaison:

Jari Paloniemi [email protected]

Moore Stephens Rewinet OY AB HÄMEENLINNA Vankanlähde 7 13100 Hämeenlinna Finland Telephone: Facsimile: E-mail: Website:

+358 40 736 7024 +358 3 633 7350 [email protected] www.rewinet.fi

Jari Määttänen International Liaison:

Jari Paloniemi [email protected]

67

Former Yugoslav Republic of MacedoniaGMT+1 Moore Stephens Ltd - Skopje SKOPJE M.H.Jasmin No. 20 1000 Skopje Macedonia, Former Yugoslav Rep. Telephone: Facsimile: E-mail: Website:

+389 (2) 3 214 706 +389 (2) 3 214 707 [email protected] www.moorestephens.mk

Antonio Veljanov Goce Hristov International Liaison:

Marko Vasilev Antonio Veljanov [email protected]

GMT+1 Group E.C.A. ECA CAMBRAI 60 Rue des Rôtisseurs 59 400 Cambrai Telephone: Facsimile: E-mail:

+33 3 27 72 00 10 +33 3 27 72 00 11 [email protected] Frederic Verclytte Jacques-Olivia Lammens

Laurent Baudoin Stéphane Hachette Philippe Herlem International Liaison:

Jacques-Olivia Lammens [email protected]

Office also in Arras Coffra PARIS 155, Boulevard Haussmann F-75008 Paris Telephone: Facsimile: E-mail: Website: Anthony Brandel Christoph Schlotthauer International Liaison and Tax: International Liaison:

68

+33 1 43 59 33 88 +33 1 45 63 93 59 [email protected]

(CONTINUED)GMT+1 Group E.C.A. ECA VILLENEUVE-D’ASCQ / LILLE 11 avenue de la Créativité 59650 Villeneuve d’ascq Telephone: E-mail: Website:

+33 3 20 67 13 13 [email protected] www.eca-groupe.com

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Jacques-Olivia Lammens International Liaison:

Jacques-Olivia Lammens [email protected]

GMT+1 Moore Stephens Deutschland AG Wirtschaftsprüfungsgesellschaft BERLIN Rankestrasse 21 10789 Berlin Telephone: Facsimile: E-mail: Website:

+49 30 208881108 +49 30 208881175 [email protected] www.moorestephens.de

Bernd Lenzen WP/StB [email protected]

Chairman, Düsseldorf Frankfurt am Main Duisburg

Wuppertal Mannheim Ulm

Dipl.-Kfm. Michael Peters WP/StB Supervisory Board, Chairman, Hannover [email protected]

69

(CONTINUED)GMT+1 Dunja Krug Alliance Management - Manager, Düsseldorf [email protected] T: +49 211 30125 252 F: +49 211 30125 134 Moore Stephens Turnbull & Irrgang GmbH Wirtschaftsprüfungsgesellschaft AHRENSBURG Grosse Strasse 21 22926 Ahrensburg Telephone: Facsimile: E-mail: Website:

+49 4 102 5150 65 +49 4 102 5150 45 [email protected] www.moorestephens-ahrensburg.de

Dipl.-Kfm. Uwe Gärtner WP/StB Dipl.-Agr. Ing. Jörn Diekow WP/ StB International Liaison and Tax: International Liaison and Tax:

70

Dr. Oliver Welp WP/StB Dipl.-Kfm. Holger Zimmermann vBP/StB/LWB/FBIStR

Dipl.-Kfm. Uwe Gärtner WP/StB [email protected]

(CONTINUED)GMT+1 Moore Stephens RBS AG Wirtschaftsprüfungsgesellschaft BERLIN Rankestrasse 21 10789 Berlin Telephone: Facsimile: E-mail: Website:

+49 30 20888 1108 +49 30 20888 1175 [email protected] www.rbs-partner.de

Horst Beck WP/StB Gertrud R. Bergmann WP/StB Dr. Christian Birkholz StB/RA Dr. Peter H. Eggers WP/StB/RA Uwe Ehrsam WP/StB Jürgen Engel Ingo Fehlberg WP/StB Bert Franke WP/StB Björn Franke Klaus-Lorenz Gebhardt StB/RA Dariush Ghassemi-Moghadam RA Dirk-Ralf Gloger WP/StB Siegfried Glutsch RA/StB Marcus von Goldacker Friedrich Graf von Kanitz WP/ StB/RA Udo Heckeler WP/StB Hendrik Jung WP/StB International Liaison: International Liaison: International Tax:

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Gregor Kunz WP/StB Andreas Lichel StB Burkhard Lohmann RA/StB Markus Morfeld WP/StB Tilmann Orth Marko Pape WP/StB Prof. Dr. Jens Poll WP/StB/RA Dr. Christoph Regierer WP/StB/RA Magdalena Riehle WP/StB Rainer Rudolph WP/StB Gerhard Schmitt RA/StB Dr. Reinhard Schubert WP/StB Helmut Schuhmann WP/StB Bernd Schult StB/RA Thomas Varain Rainer Weichhaus WP/StB

Prof. Dr. Jens Poll WP/StB/RA [email protected]

Offices also in Dresden, Greifswald, Cologne, Leipzig and Potsdam Mader & Peters GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft BIELEFELD Alfred-Bozi-Strasse 12 33602 Bielefeld Telephone: Facsimile: E-mail: Website:

+49 521 98241 0 +49 521 98241 29 [email protected] www.mader-peters.de

Andreas Mader WP/StB/RA International Liaison:

Dipl.-Kfm. Michael Peters WP/StB

Andreas Mader WP/StB/RA [email protected]

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(CONTINUED)GMT+1 Moore Stephens AuditTeam AG Wirtschaftsprüfungsgesellschaft DORTMUND Lissaboner Allee 1 44269 Dortmund Telephone: Facsimile: E-mail: Website:

+49 231 5411 308 +49 231 5411 355 [email protected] www.husemannpartner.de

Thomas Wember WP/StB Winfried Tillmann WP/StB Friedhelm Weber WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Personal:

Holger Witteler WP/StB Stefan Thissen WP/StB

Thomas Wember WP/StB [email protected]

Offices also in Cologne and Bochum Moore Stephens Rhein-Emscher GmbH Wirtschaftsprüfungsgesellschaft DUISBURG Kuhlenwall 20 47051 Duisburg Telephone: Facsimile: E-mail: Website:

+49 203 29506 70 +49 203 29506 611 [email protected] www.rhein-emscher.de

Hubert H. Storms WP/StB/A/ FBIStR Jochen König RA/WP/StB Heribert Klein WP/StB Bernhard Luyken StB Dr. Alexander Wolff WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Corporate: International Tax Personal: International Tax Personal: Office also in Potsdam

72

Ralf Haberle RA/FAHaGesR Prof. Dr. Axel Beranek StB Carol Hasselmans WP/StB/A/ FBIStR Christoph Real RA/FAHaGesR/ FAStR

Carol Hasselmans WP/StB/A/FBIStR [email protected]

(CONTINUED)GMT+1 Moore Stephens Düsseldorf AG Wirtschaftsprüfungsgesellschaft DÜSSELDORF Ratinger Strasse 25 40213 Düsseldorf Telephone: Facsimile: E-mail: Website:

+49 211 30125 0 +49 211 30125 199 [email protected] www.moorestephens-duesseldorf.de

Bernd Lenzen WP/StB Marc Sarburg WP/StB/RA International Liaison: International Tax:

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Wolfram Wagner WP/StB

Bernd Lenzen WP/StB [email protected]

Offices also in Solingen and Langenfeld Moore Stephens Frankfurt AG Wirtschaftsprüfungsgesellschaft FRANKFURT AM MAIN Gervinusstr.15 60322 Frankfurt am Main Telephone: Facsimile: E-mail: Website:

+49 69 272206 93 +49 69 272207 26 [email protected] www.moorestephensfrankfurt.de

Dirk-Ralf Gloger WP/StB Prof. Dr. Thomas Olbrich WP/StB International Liaison and Tax: International Liaison and Tax:

Gerhard Schmitt RA/StB Susanne Schorse WP/StB/RA

Dirk-Ralf Gloger WP/StB [email protected]

73

(CONTINUED)GMT+1 Alff-Eickhoff GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft GOSLAR Oberer Triftweg 27 38640 Goslar Telephone: Facsimile: E-mail: Website:

+49 5321 3425 0 +49 5321 3425 28 [email protected] www.alff-eikhoff.de

Dipl.-Kfm. Florian Alff International Liaison: International Tax:

Dipl.-Betriebswirtin Andrea Merschkötter Dipl.-Kfm. Florian Alff [email protected]

RBS RoeverBroennerSusat GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft HAMBURG Domstrasse 15 20095 Hamburg Telephone: Facsimile: E-mail: Website:

+49 40 415 22 0 +49 40 415 22 11 [email protected] www.rbs-partner.de

Stephan Brunke WP/StB Dr. Joachim Dannenbaum WP/StB Dirk Driesch WP/StB/A Dr. Thoralf Erb CEFA Dirk Jessen WP/StB Dirk Lehmann StB International Liaison: International Liaison: International Tax: International Tax: International Tax:

74

Dierk Lemmermann WP/StB Astrid Scharfenberg WP/StB Michael Schärtl WP/StB Dr. Jörg Schlüter WP/StB/RA Dr. Wolfgang Wawrzinek WP/ StB/RA Dr. Jost Wiechmann WP/StB/RA

Dirk Driesch WP/StB/A [email protected]

(CONTINUED)GMT+1 Peters & Partner GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft HANNOVER Seelhorststr. 44 30175 Hannover Telephone: Facsimile: E-mail: Website:

+49 511 85030267 +49 511 819067 [email protected] www.mader-peters.de

Andreas Mader WP/StB/RA International Liaison:

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Dipl.-Kfm. Michael Peters WP/StB

Dipl.-Kfm. Michael Peters WP/StB [email protected]

Moore Stephens Naust AG Wirtschaftsprüfungsgesellschaft ISERLOHN Lange Strasse 19 58636 Iserlohn Telephone: Facsimile: E-mail: Website:

+49 2371 77460 +49 2371 774630 [email protected] www.nhup.de

Rolf Rademacher WP/StB Bernhard Widmann RA/StB Dipl.-Ök. Ralf Kaufmann WP/StB International Liaison: International Liaison:

Dominik Spielmann WP/StB Michael Orban WP/StB/A

Rolf Rademacher WP/StB [email protected]

Moore Stephens Karlsruhe GmbH Wirtschaftsprüfungsgesellschaft KARLSRUHE Zur Giesserei 16 76227 Karlsruhe Telephone: Facsimile: E-mail: Website: Olaf Meyer WP International Liaison and Tax: International Liaison and Tax:

+49 721 98175 0 +49 721 98175 50 [email protected]

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(CONTINUED)GMT+1 Moore Stephens Ludewig AG Wirtschaftsprüfungsgesellschaft KASSEL Friedrichsstrasse 11 34117 Kassel Telephone: Facsimile: E-mail: Website:

+49 561 70002 0 +49 561 70002 90 [email protected] www.ludewig-sozien.de

Prof. Dr. Thomas Olbrich WP/StB Fritz Güntzler WP/StB Prof. Dr. Uwe Lauerwald WP/StB International Liaison and Tax: International Liaison and Tax: International Liaison and Tax:

Burkhard Muster WP/StB Thomas Werner StB

Prof. Dr. Thomas Olbrich WP/StB [email protected]

Moore Stephens Koblenz GmbH Wirtschaftsprüfungsgesellschaft KOBLENZ Rudolf-Virchow-Strasse 11 56073 Koblenz Telephone: Facsimile: E-mail: Website: Günter Hilger WP/StB Ralph Neumann WP/StB International Liaison: International Tax:

Office also in Andernach

76

+49 261 92162 0 +49 261 92162 29 [email protected]

(CONTINUED)GMT+1 Moore Stephens Treuhand Kurpfalz GmbH Wirtschaftsprüfungsgesellschaft Steurberatungsgesellschaft MANNHEIM Rennershofstrasse 8 68163 Mannheim Telephone: Facsimile: E-mail: Website:

+49 621 42508 80 +49 621 42508 50 [email protected] www.moorestephenstreuhandkurpfalz.de

Dr. Alexander Wünsche WP/StB Matthias Ritzi WP/StB International Liaison and Tax:

Pius Rohr StB Stefan Hambsch WP/StB

Dr. Alexander Wünsche WP/StB [email protected]

Office also in Heppenheim Moore Stephens KPWT AG Wirtschaftsprüfungsgesellschaft MUNICH Lindwurmstrasse 114 80337 Munich Telephone: Facsimile: E-mail: Website: Josef Ecker WP/StB Norbert Ecker Michael Fey Harald Fröschl Peter Leicht Klaus Loibl Thomas Ostermeier Franz Pfaffeneder Bernhard Rau International Liaison and Tax:

+49 (0)89 747240 0 +49 (0)89 747240 40 [email protected]

Offices also in Burghausen, Eggenfelden, Landshut, au, Regensburg, Rosenheim and Straubing

77

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(CONTINUED)GMT+1 Moore Stephens Nürnberg GmbH Wirtschaftsprüfungsgesellschaft NÜRNBERG Thomas-Mann-Strasse 59 90471 Nürnberg Telephone: Facsimile: E-mail: Website:

+49 911 8609 05 +49 911 8609 444 [email protected] www.fuerst-beratung.de

Dr. Thomas Fürst WP/StB/RB Jürgen Schiele WP/StB/RB Frank Blacha WP/StB/FBIStR Rudolf Kettel WP/StB International Liaison: International Tax:

Bernd Rabanus WP/StB Heiko Priester WP/StB Andreas Hüttl WP/StB

Frank Blacha WP/StB/FBIStR [email protected]

Offices also in Erlangen, Gera and Rothenburg ob der Tauber Moore Stephens Osnabrück AG Wirtschaftsprüfungsgesellschaft OSNABRÜCK Lengericher Landstr. 34 49078 Osnabrück Telephone: Facsimile: E-mail: Website:

+49 541 4046 00 +49 541 4046 040 [email protected] www.moorestephens-osnabrueck.de

Dipl.-Kfm. Ulrich Böttinger WP/ Dipl.-Kfm. Thomas Laute WP/StB Dipl.-Kfm. Detlef Neureiter WP/ StB Dipl.-Kfm. Michael Borkel WP/StB StB Dipl.-Btw. Karl-Heinz Herden StB Dipl.-Kfm. Markus Fischer WP/StB International Liaison: International Liaison: International Tax Corporate: International Tax Corporate: International Tax Personal: International Tax Personal:

78

Dipl.-Kfm. Ulrich Böttinger WP/StB [email protected]

(CONTINUED)GMT+1 Moore Stephens Ulm AG Wirtschaftsprüfungsgesellschaft ULM Schulze-Delitzsch-Weg 16 89079 Ulm Telephone: Facsimile: E-mail: Website:

+49 731 4095 45 +49 731 4095 60 [email protected] www.horntreuhand.de

Prof. Dr. Brigitte Zürn WP/StB Herbert Volz WP/StB Herbert Bader vBP/StB International Liaison:

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Thomas Saulich WP/StB Armin Geiselhart WP/StB

Herbert Bader vBP/StB [email protected]

Rinke Treuhand GmbH / Moore Stephens Wuppertal GmbH Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft WUPPERTAL Wall 39 42103 Wuppertal Telephone: Facsimile: E-mail: Website:

+49 202 2496 400 +49 202 2496 410 [email protected] www.rinke.eu

Peter Krämer WP/StB Andreas Niemeyer WP/StB Eberhard Exner WP/StB Thomas Reiss-Schmidt WP/StB Katrin Schoenian WP/StB Dr. Jörg Steckhan WP/StB/RA Peter Temmert WP/StB International Liaison: International Liaison: International Tax:

Anke Jagau StB/RA Thomas Pintzke StB Helmut Kusber StB Susanne Schäfer StB Dipl.-Vw. Stephan Schmacks StB Rolf Baumgarten StB Matthias Aprath WP/StB

Andreas Niemeyer WP/StB [email protected]

Offices also in Essen and Riesa

79

GibraltarGMT+1 Moore Stephens Limited GIBRALTAR Suite 5 Watergardens Block 4 Waterport P.O. Box 743 Gibraltar Telephone: Facsimile: E-mail: Website:

+350 200 74518 +350 200 70189 [email protected] www.moorestephens.gi

Kieran Power International Liaison:

Kieran Power [email protected]

GreeceGMT+2 Moore Stephens Chartered ants S.A. PIRAEUS Mailing Address P.O. Box 80 132 GR-185 10 Piraeus Greece

93 Akti Miaouli GR-185 38 Piraeus Greece Telephone: Facsimile: E-mail: Website:

+30 (213) 0186 100 +30 (213) 0186 101 [email protected] www.moorestephens.gr

Costas Constantinou Stylianos Kourtellas George Christodoulou Panayiotis Hatziantonoglou Dionisis Galanis Nikos Karaolis International Liaison and Tax:

80

Diamantis Diamantaras Panayiotis Varelas Theo Ignatidis Michael Orfanidis Charalambos Eviambides

Costas Constantinou [email protected]

Greece (CONTINUED)GMT+2 M.S. ing Services S.A. PIRAEUS Mailing Address P.O. Box 80 170 Gr-185 10 Piraeus Greece

93 Akti Miaouli GR-185 38 Piraeus Greece Telephone: Facsimile: E-mail: Website:

+30 (213) 0186 000 +30 (213) 0186 001 [email protected] www.moorestephens.gr

Chrysostomos Chrysostomou Giannis Flegas Vasiliki Sklavounou Eleni Zoubateou International Liaison:

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Demetris Voulgaris Maria Kapnides Despina Christodoulou

Damianos Constantinou [email protected]

GuatemalaGMT-6 Moore Stephens OS, S.C. GUATEMALA CITY 6a avenida 6-63 zona 10 Edificio Sixtino Oficina 1203 Guatemala Telephone: Facsimile: E-mail: Website:

+502 22 689700 +502 22 697169 [email protected] http://www.moorestephens.com.gt

Luis E. Orellana International Liaison and Tax:

Ninrod Oldair Sazo Ruiz Luis E. Orellana [email protected]

GuernseyGMT Moore Stephens GUERNSEY P.O. Box 146 Town Mills South La Rue du Pré St. Peter Port Guernsey Channel Islands, GY1 3HZ Telephone: Facsimile: E-mail: Website: Lance Spurrier International Liaison:

+44 (01481) 721769 +44 (01481) 724657 [email protected]

81

HondurasGMT-6 Moore Stephens Baggia Y Asociados TEGUCIGALPA Colonia El Prado 1er Calle No. 147 Tegucigalpa M.D.C. Honduras Telephone: Facsimile: E-mail: Website: Douglas Baggia Patricia Baggia International Liaison:

+504 2239 4795 +504 2231 0932 [email protected]

Moore Stephens Baggia Y Asociados SAN PEDRO SULA Edificio Dallas 2do. Nivel, Apto. #4 Bo. Suyapa, 4ta calle Ave. Circunvalación San Pedro Sula, Cortes Honduras Telephone: Facsimile: E-mail: Website: Douglas Baggia International Liaison and Tax:

82

+504 2509 2498 +504 2231 0932 [email protected]

Hong KongGMT+8 Moore Stephens HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website: James T. Fulton Daniel C.K. Kwan Helen H. L. Tang International Liaison and Tax: International Liaison:

+852 2375 3180 +852 2375 3828 [email protected] http://hongkong.moorestephens.com/ Home.aspx

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Rudolf K.M. Leung Michelle M.Y. Chu Ida Y.M. Law James T. Fulton [email protected]

Moore Stephens Associates Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: Website: James T. Fulton

+852 2375 3180 +852 2375 3828 [email protected] http://hongkong.moorestephens.com/ Home.aspx Helen H. L. Tang

Moore Stephens China Services Limited HONG KONG 905 Silvercord Tower 2 30 Canton Road Tsimshatsui Kowloon Hong Kong Telephone: Facsimile: E-mail: James T. Fulton Daniel C.K. Kwan International Liaison:

+852 2375 3180 +852 2375 3828 [email protected]

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Hong Kong (CONTINUED)GMT+8 Resident China Desk Moore Stephens Hong Kong SHANGHAI 20F Yeuda Plaza 889 Wanhangdu Road Jing’an District Shanghai 200042 The People’s Republic of China Telephone: Facsimile:

+852 (21) 6290 5855 +852 (21) 6290 5899

International Liaison:

Helen H. L. Tang (Resident - Hong Kong) [email protected]

HungaryGMT+1 Moore Stephens Kft BUDAPEST Kapás utca 11-15 H-1027 Budapest Hungary Telephone: Facsimile: E-mail: Website:

+36 (1) 326 0261, 326 0234 +36 (1) 326 0985 [email protected] http://mshu.moorestephens.com

Gyuláné Bojtos WP/StB International Liaison: International Liaison:

Peter Suri WP/StB Gyuláné Bojtos WP/StB [email protected]

For Hungarian, English and German language enquiries Moore Stephens Hunaudit 2000 KFT BUDAPEST Kapás utca 11-15 H-1027 Budapest Hungary Telephone: E-mail: Website:

+36 (1) 326 0234 [email protected] http://hunaudit.moorestephens.com

Peter Suri WP/StB International Liaison:

Peter Suri WP/StB [email protected]

For German language enquiries

84

Hungary (CONTINUED)GMT+1 Moore Stephens Hezicomp KFT BUDAPEST Hermina út 17 H-1146 Budapest Hungary Telephone: Facsimile: E-mail: Website:

+36 (20) 77 55 900 +36 (1) 471 9779 [email protected] www.hezicomp.hu

Imre Herczeg International Liaison:

Zoltán Herczeg

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Imre Herczeg [email protected]

For English language enquiries Moore Stephens K-E-S Audit BUDAPEST Báthori u. 20. III/1 1054 Budapest Hungary Telephone: Facsimile: E-mail: Website:

+36 (1) 474 0105 +36 (1) 269 3147 [email protected] www.kesaudit.hu

Anna Kéri International Liaison:

Dr. Dezsö Sugár Dr. Dezsö Sugár [email protected]

Moore Stephens Wagner KFT KOMÁROM Erdélyi utca 4 H-2900 Komárom Hungary Telephone: Facsimile: E-mail: Website:

+36 (34) 540-770 +36 (34) 540-779 [email protected] www.moorestephens.co.hu

Vilmos Wagner International Liaison:

Vilmos Wagner [email protected]

For English and German language enquiries. Offices also in Budapest and Győr

IcelandGMT Services available through Jan Tønnesen ([email protected]), Moore Stephens Danmark, Copenhagen, Denmark

85

IndiaGMT+5.5 Khandelwal Jain & Co AURANGABAD First Floor, City Pride Building Mondha Naka Signal Jalna Road Aurangabad 431 001 India Telephone: Facsimile: E-mail: Website:

+91 (240) 2331967/2323318 +91 (240) 2354844 [email protected] www.kjco.net

G. M Bothara Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. BANGALORE No. 424, First & Second Floor 4th C Main, 6th Cross OMBR Layout, Banaswadi Bangalore - 560 043 Karnataka India Telephone: Facsimile: E-mail: Website:

+91 (80) 42444999 +91 (80) 42444900 [email protected] www.varmaandvarma.com

Cherian K. Baby Georgy Mathew

R. Kesavadas K. P. Srinivas

Ray & Ray BANGALORE T-1, Third Floor Mangalam Chambers 25, K.H. Road Bangalore - 560027 India Telephone: Facsimile: E-mail: Website:

+91 (080) 2211 4339 +91 (080) 4122 1758 [email protected] www.raynray.net/

M.K. Banerjee (Partner in Charge)

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India (CONTINUED)GMT+5.5 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. CHENNAI “Sreela Terrace”, Level 4, Unit-D 105, First Main Road Gandhi Nagar, Adyar Chennai 600 020 Tamil Nadu India Telephone: Facsimile: E-mail: Website:

+91 (44) 24452239/24423496/24454234 +91 (44) 24454234 [email protected] www.varmaandvarma.com

K. M. Sukumaran

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P. R. Prasanna Varma

Ray & Ray CHENNAI New No. 3, old no. 7 Mancholai 1st Main Road Ekkattuthangal Chennai - 600 032 India Telephone: Facsimile: E-mail: Website:

+91 (044) 2371 8961 +91 (044) 2371 3030 [email protected] www.raynray.net/

V. Raman (Partner in Charge) Alternative e-mail - [email protected] Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. HYDERABAD No. 104, Metro Palmgrove Apartments Raj Bhavan Road Somajiguda Hyderabad 500 082 Andhra Pradesh India Telephone: E-mail: Website:

+91 (40) 255625660/255628081 [email protected] www.varmaandvarma.com

P. G. Sushilkumar

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India (CONTINUED)GMT+5.5 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KANNUR Fort Road Kannur 670 001 Kerala India Telephone: Facsimile: E-mail: Website: R. Raghupathy

+91 (497) 2701304/2709346 +91 (497) 2709346 [email protected] www.varmaandvarma.com Prasanth D. Pai

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOCHI (Head Office) Sriniketan Nettepadam Road PB No. 2350 Kochi 682 016, Kerala India Telephone: Facsimile: E-mail: Website:

+91 (484) 2377066/2376323/2375129 +91 (484) 2376046 [email protected] www.varmaandvarma.com

Venugopal C. Govind R. Rajasekharan Vivek Krishna Govind V. Sathyanarayanan

Vijay Narayan Govind Radhesh L. Bhat K Gopi

International Liaison:

Venugopal C. Govind [email protected]

International Tax:

Alternative e-mail address - [email protected]

88

India (CONTINUED)GMT+5.5 Ray & Ray Head Office KOLKATA 6 Church Lane 4th Floor Kolkata 700 001 India Telephone: Facsimile: E-mail: Website:

+91 (033) 2248 9861/2243 8562/2230 9584 +91 (033) 2248 0547 [email protected] www.raynray.net

Robin N. Roy Barun Kumar Ghosh Abhijit Neogi Kaustuv Kumar Ghosh Amitava Chowdhury Nabanita Ray Ashish Kumar Mukhopadhyay A. K. Sharma International Liaison: International Tax:

Anil Karnik Arvind Yennemadi A.P. Verma Samir Manocha V. Raman Kandarp Shah K.K. Bysani M.K. Banerjee

I

Robin N. Roy [email protected]

Alternative e-mail addresses - [email protected], ranyray@ raynray.net. Cables: ASSURE, CALCUTTA Ray & Ray KOLKATA - CITY 53D, Mirza Ghalib Street 3rd Floor Kolkata - 700 016 India Telephone: E-mail: Website:

+91 (033) 4064 8107/8108/8109/2252 2775 [email protected] www.raynray.net

Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. KOZHIKODE ‘Sunlay Building.’ (First Floor) 19/1996, Francis Road Jn. Madhavan Nair Road Opp. CSI English Medium School Kozhikode 673 001, Kerala India Telephone: E-mail: Website:

+91 (495) 2306353/2300056 [email protected] www.varmaandvarma.com

S. Raghunandan

89

India (CONTINUED)GMT+5.5 Khandelwal Jain & Co MUMBAI 6-B, Pil Court 6th Floor 111, Maharashi Karve Road Churchgate Mumbai 400 020 India Telephone: Facsimile: E-mail: Website:

+91 (22) 43115000 +91 (22) 43115050 [email protected] www.kjco.net Narendra Jain Chirag Doshi Bhupendra Karkhanis Meena Jain

I. C Jain Shailesh Shah S. K Jain Pankaj Jain Sunil Nahta International Liaison and Tax:

Pankaj Jain [email protected]

Alternative e-mail address - [email protected] Ray & Ray MUMBAI 305 Eastern Court Tejpal Road Ville Parle (East) Mumbai - 400 057 India Telephone: Facsimile: E-mail: Website:

+91 (022) 2614 6080/2615 0621 +91 (022) 2613 1586 [email protected] www.raynray.net

Ray & Ray MUMBAI - CITY 11, Central Bank Building 4th Floor Mahatma Gandhi Road, Fort Mumbai - 400 023 India Telephone:

+91 (022) 22652842/22626206

Anil Karnik (Partner in Charge)

90

India (CONTINUED)GMT+5.5 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. MUMBAI No. 303, Gokul Regency J.B. Nagar Andheri East Mumbai-400 059 Maharashtra India Telephone: E-mail: Website:

+91 (022) 28395837 [email protected] www.varmaandvarma.com

I

V. Sathyanarayanan Ray & Ray NEW DELHI 205 Ansal Bhawan 2nd Floor 16 Kasturba Gandhi Marg New Delhi 110 001 India Telephone: Facsimile: E-mail: Website:

+91 (011) 23705415/23705416 +91 (011) 23705428 [email protected] www.raynray.net/

A. K. Sharma (Partner in Charge) Khandelwal Jain & Co NEW DELHI 221 Hans Bhawan Bahadur Shah Zafar Marg New Delhi 110 002 India Telephone: Facsimile: E-mail: Website: Akash Shinghal Naveen Jain

+91 (11) 23378795/23370091 +91 (11) 23378794 [email protected] www.kjco.net Manish Singhal

91

India (CONTINUED)GMT+5.5 Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THIRUVANANTHAPURAM KGWS-12, Kowdíar Gardens Golf Links Road Kowdiar, PO Thiruvananthapuram 695 003 Kerala India Telephone: Facsimile: E-mail: Website:

+91 (471) 2435344/2435345 +91 (471) 2435345 [email protected] www.varmaandvarma.com

C.G. Pankajakshan Varma & Varma Varma & Varma Financial Consulting Pvt.Ltd. THRISSUR Marath Lane M.G. Road Thrissur 680 001 Kerala India Telephone: E-mail: Website:

+91 (487) 2335347/2335394/2322889 [email protected] www.varmaandvarma.com

C. Pankajakshan

P Harikrishnanunny

Ray & Ray TIRUNELVELI Plot No. E-53, Shifa Golden City Near IRT Polytechnic Konganthanparai Tirunelveli - 627 007 India E-mail: Website:

[email protected] www.raynray.net

Khandelwal Jain & Co VISAKHAPATNAM Plot No 134, Sector-5 1-95-11, MVP Colony Visakhapatnam - 530 017 India Telephone: E-mail: Website: P. V. P. Kesavasarma

92

+91 (891) 2531184 [email protected] www.kjco.net

IndonesiaGMT+7 Mulyamin Sensi Suryanto & Lianny JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: Facsimile: E-mail:

+62 (21) 570-8111/572-2736 +62 (21) 570-8012/572-2737 [email protected]

Herjanto Lutanto International Liaison:

Gabriella Mulyamin

I

Herjanto Lutanto [email protected]

Moore Stephens Consulting JAKARTA Intiland Tower 7th Floor Jl. Jend. Sudirman Kav. 32 Jakarta 10220 Indonesia Telephone: Facsimile: E-mail:

+62 (21) 57905590/5722735 +62 (21) 57905595/5708012/5722737 [email protected]

Herjanto Lutanto International Liaison:

Herjanto Lutanto [email protected]

IraqGMT+3 Tana Outsourcing ERBIL Villa 25B Italian Village Quazi Mohamad Street Erbil, Kurdistan Iraq Telephone: E-mail: Website:

+964 7508577435/7807331162 [email protected] www.moorestephens-me.com

Aziz Tabbal International Liaison and Tax:

Aziz Tabbal [email protected]

93

IrelandGMT Moore Stephens Nathans Chartered ants & ed Auditors DUBLIN Ulysses House Foley Street Dublin 1 Ireland Telephone: Facsimile: E-mail: Website: Mark Barrett John Callaghan International Liaison and Tax:

+353 (0) 1 888 1004 +353 (0) 1 888 1005 [email protected]

Moore Stephens Nathans Chartered ants & ed Auditors CORK 83 South Mall Cork Ireland Telephone: Facsimile: E-mail: Website: Carl J. Dillon Trevor P. Leacy Eoin Lehane International Liaison and Tax:

+353 (0) 21 427 5176 +353 (0) 21 427 7305 [email protected]

Moore Stephens Patrick McNamara ants & Business Advisors LIMERICK Pamdohlen House Dooradoyle Road Limerick Ireland Telephone: Facsimile: E-mail: Website: Harry McNamara Adrian McKenna International Liaison:

94

+353 (061) 229666 +353 (061) 302144 [email protected]

Isle of ManGMT Moore Stephens Chartered ants ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Ayuk Ntuiabane International Liaison:

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.msiom.com Dawn Webb

I

Clive Dixon [email protected]

Moore Stephens Consulting Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Ayuk Ntuiabane Dawn Webb

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.mscl.im Anthony Cashen Tony Seymour

Moore Stephens Brokers Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Paul Morter

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.msbl.im Tony Seymour Scott Trimble

95

Isle of Man (CONTINUED)GMT Moore Stephens Crew Benefits Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Tony Seymour

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.mscb.im Bransom Bean

Moore Stephens Financial Services Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Mike Buffini Paul Morter

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.msfs.im Tony Seymour Scott Trimble

Moore Stephens Retirement Solutions Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website: Clive Dixon Brian Bodell Paul Morter

96

+44 (0) 1624 697240 +44 (0) 1624 662430 [email protected] www.msrs.im Tony Seymour Scott Trimble

Isle of Man (CONTINUED)GMT Moore Stephens Trust Company Limited ISLE OF MAN P.O. Box 25 26-28 Athol Street Douglas Isle of Man IM99 1BD Telephone: Facsimile: E-mail: Website:

+44 (0) 1624 662020 +44 (0) 1624 662430 [email protected] www.mstc.im Tony Seymour Scott Trimble Dawn Webb

Clive Dixon Ayuk Ntuiabane Grant Atchison Anthony Cashen

I

IsraelGMT+2 Lion, Orlitzky & Co. Certified Public ants TEL AVIV B.S.R. Tower 2 Ben Gurion 1 Bnai Brak 51201 Israel Telephone: Facsimile: E-mail: Website: Moshe Lion Ofer Orlitzky Shay Nissan Kobi Zalicha Elad Meiri David Goldberg Itzhak Shtalberg Galit Ben-Shoham International Liaison and Tax:

+972 (3) 6155155 +972 (3) 6155150 [email protected]

Office also in Jerusalem

97

ItalyGMT+1 Moore Stephens Italia National Umbrella MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 58118927 +39 (02) 58109988 [email protected] www.moorestephensitalia.it

Andrea De Marchi [email protected]

Chairman

Alternative e-mail address - [email protected] Moore Stephens Concorde S.r.l. MILAN Via Cosimo Del Fante 16 20122 Milan Italy Telephone: Facsimile: E-mail: Website: Giuseppe A. Barranco International Liaison:

+39 (02) 58310284 +39 (02) 58310285 [email protected]

Auditing firm - Member of Moore Stephens Italia DF Audit S.p.A. PADOVA Via Trieste, 53 35121 Padua Italy Telephone: Facsimile: E-mail: Website: Andrea Fogarolo International Liaison:

+39 (049) 8764989 +39 (049) 8251186 [email protected]

Auditing firm - Member of Moore Stephens Italia

98

Italy (CONTINUED)GMT+1 Axis S.r.l. REGGIO EMILIA Via Gutenberg 3 42124 Reggio Emilia Italy Telephone: Facsimile: E-mail: Website:

+39 (0522) 232110 +39 (0522) 271337 [email protected] www.axisnet.it

Andrea Redeghieri Andrea De Marchi International Liaison:

Andrea Angeli Fabio Caffarri

I

Andrea De Marchi [email protected]

Auditing firm - Member of Moore Stephens Italia Moore Stephens Concorde S.r.l. ROME Via Ezio 24 00192 Rome Italy Telephone: Facsimile: E-mail: Website:

+39 (06) 3208552 +39 (06) 3210206 [email protected] www.barranco.it

International Liaison:

Giuseppe A. Barranco (Milan) [email protected]

International Liaison:

Auditing firm - Member of Moore Stephens Italia Moore Stephens Sicilia MESSINA Via Centonze, 154 98123 Messina Italy Telephone: Facsimile: E-mail: Website: Vincenzo Trignano Franco Pullia Antonio Barbagallo International Liaison:

+39 (090) 715058 +39 (090) 6412259 [email protected]

Tax and ing firm

99

Italy (CONTINUED)GMT+1 Studio Palma Debernardi Borghi E Associati MILAN Via E. De Amicis, 53 20123 Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 58118927 +39 (02) 58109988 [email protected] www.studiopdb.com

Paolo Borghi International Liaison and Tax: International Liaison and Tax:

Fabrizio Pellizzone Fabrizio Pellizzone [email protected]

Tax and ing firm, corporate law services, tax litigation, payroll services Member of Moore Stephens Italia Moore Stephens Consulting Institutional and Corporate Advisors MILAN Via Cosimo del Fante, 16 20122 Milan Italy Telephone: Facsimile: E-mail: Website: Giuseppe A. Barranco Mario Nola Alberto M. Barranco International Liaison:

+39 (02) 583 03520 +39 (02) 583 10285 [email protected]

Management consulting firm, international tax, transfer pricing, corporate tax and ing services.

100

Italy (CONTINUED)GMT+1 Moore Stephens Consulting Institutional and Corporate Advisors ROME Via Antonio Bertoloni 44 00197 Rome Italy Telephone: Facsimile: E-mail: Website:

+39 (06) 8086 610 +39 (06) 8069 0505 [email protected] www.barranco.it

Giuseppe A. Barranco International Liaison: International Liaison:

Massimo Maira

I

Giuseppe A. Barranco [email protected]

Bureau Plattner BOLZANO Via Leonardo da Vinci, 12 39100 Bolzano Italy Telephone: Facsimile: E-mail: Website: Norbert Plattner Hermann Steiner Hugo Perathoner Peter Karl Plattner International Liaison: International Liaison:

+39 (0471) 222500 +39 (0471) 222800 [email protected]

101

JapanGMT+9 Seishin & Co. TOKYO Marunouchi-Mitsui Building 2nd Floor 2-2-2, Marunouchi Chiyoda-ku Tokyo 100-0005 Japan Telephone: Facsimile: E-mail: Website:

+81 (03) 5218 7016 +81 (03) 5218 7020 [email protected] www.seishin.or.jp Junko Takahashi Motoko Ebine Takahiro Mabuchi Keisuke Umezawa Kazuhiko Udagawa

Nobuyuki Ishiwata Hiroshi Nishimura Kenjiro Nakane Mika Yoshihara Shinpei Takasago International Liaison: International Liaison: International Tax Personal & Corporate:

Nobuyuki Ishiwata [email protected]

JerseyGMT Moore Stephens JERSEY P.O. Box 236 First Island House, Peter Street St. Helier Jersey JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website: Clive Barton Dermot Boylan David Green Adrian Moll International Liaison and Tax: ant:

102

+44 (0)1534 880088 +44 (0)1534 880099 [email protected]

Jersey (CONTINUED)GMT Moore Stephens Financial Management Limited JERSEY P O Box 691 First Island House Peter Street St. Helier Jersey, JE4 OWX Channel Islands Telephone: Facsimile: E-mail: Website: Michael Norem Clive Barton

+44 (0)1534 723341 +44 (0)1534 769817 [email protected] www.msfm-jersey.com David Green

J

Moore Stephens Fund istration Limited JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website: Adrian Moll Clive Barton

+44 (0)1534 880088 +44 (0)1534 880099 [email protected] www.msfund.com Nick Solt

Moore Stephens Risk and Recovery Limited JERSEY P O Box 236 First Island House Peter Street St. Helier Jersey, JE4 8SG Channel Islands Telephone: Facsimile: E-mail: Website: Dermot Boylan Clive Barton

+44 (0)1534 880088 +44 (0)1534 880099 [email protected] www.moorestephens-jersey.com David Green Adrian Rabet

103

JordanGMT+2 Khleif & Co. AMMAN Mailing Address P.O. Box 830430 Amman 11183 Jordan

Qattan Commercial Center Abdallah Ghosheh St., Bldg. #15 7th Circle Amman Jordan Telephone: Facsimile: E-mail: Website:

+962 (6) 5833240/1/2 +962 (6) 5833230 [email protected] www.moorestephens-jo.com

Adnan Khleif Nadia Stephan International Liaison and Tax:

Ramez Mallouk Adnan Khleif [email protected]

Services also available in Libya, Palestine and Iraq

KazakhstanGMT+6 Alliance Audit co ALMATY 702, Business Center MTS 165B Chevchenko Street Almaty 050009 Kazakhstan Telephone: Facsimile: E-mail: Website: Vasily Nikitin Serik Kozhikenov International Liaison: International Tax:

104

+7 (727) 266 99 04 +7 (727) 266 99 05 [email protected]

KoreaGMT+9 Samhwa ing Corporation SEOUL 2nd Floor Hyunjook Bldg 832 - 41, Yuksam-dong Kangnam-ku Seoul South Korea Telephone: Facsimile: E-mail: Website:

+82 (2) 554 6960/1/2 +82 (2) 554 6963 [email protected] http://www.samhwaa.com/

Kook-Hee Lee Sung-Chul Hwang International Liaison and Tax:

Wan Joo Sug Choon-Sung Kim

J K

Kook-Hee Lee [email protected]

KuwaitGMT+3 Moore Stephens AL Saleh & Co. KUWAIT CITY 1st Floor, AL Mashoura Towers PO Box 2141 Safat 13022 State of Kuwait Telephone: Facsimile: E-mail: Website:

+965 22986400 +965 22986411 [email protected] www.moorestephens-kw.com

Idris Atcha International Liaison and Tax:

Idris Atcha [email protected]

Al Bahar & Co. KUWAIT CITY 12th Floor Al Mashoura Towers Al Qibla PO Box 4090 Safat 13041 State of Kuwait Telephone: Facsimile: E-mail: Website: Dr. Hussah Al Bahar International Liaison and Tax:

+965 22986401 +965 22986411 [email protected]

105

LatviaGMT+3 Moore Stephens (Riga) Limited RIGA 13, Araishu Street Riga LV 1006 Latvia Telephone: Facsimile: E-mail:

+371 6 7541222 +371 6 7555691 [email protected]

Board Member:

Viktorija Usovicha [email protected]

International Liaison:

LebanonGMT+2 Moore Stephens Tabbal BEIRUT Mailing Address P. O. Box 11-9750 Riad El Solh Beirut 1107 2290 Lebanon

Victoria Tower Building 4th Floor Corniche du Fleuve Beirut Lebanon Telephone: Facsimile: E-mail: Website:

+961 (1) 424 624/424 724/424 824 +961 (1) 424 924 [email protected] http://middleeast.moorestephens.com

Aziz Tabbal International Liaison and Tax:

Aziz Tabbal [email protected]

LiechtensteinGMT+1 Please see the correspondent firm listing

LithuaniaGMT+2 UAB Moore Stephens Vilnius VILNIUS J. Kubiliaus Str.6 LT-08234 Vilnius Lithuania Telephone: Facsimile: E-mail: Website:

+370 (5) 268 59 29 +370 (5) 268 59 30 [email protected] www.moorestephens.lt

Danguté Pranckéniené International Liaison:

106

Danguté Pranckéniené [email protected]

LuxembourgGMT+1 Moore Stephens S.à.r.l. LUXEMBOURG 16 Allée Marconi B.P. 260 2012 Luxembourg Telephone: Facsimile: E-mail: Website:

+352 26 44 03 65 +352 45 31 47 [email protected] www.moore-stephens.lu

Luc Braun Evelyne Guillaume International Liaison: International Tax:

Jean-Marie Poos Luc Braun [email protected]

Moore Stephens Audit S.A.R.L. LUXEMBOURG

L M

2-4, rue du Château d’Eau L-3364 Leudelange Luxembourg Telephone: Facsimile: E-mail: Website:

+352 26 86 59-1 +352 26 86 59 99 [email protected] www.moore-stephens-audit.lu

Raphael Loschetter (Managing Partner) International Liaison:

Martin Miesel

Horst Schneider [email protected]

Macedonia, FYROGMT+1 See Former Yugoslav Republic of Macedonia

107

MalaysiaGMT+8 Moore Stephens Associates & Co JOHOR BAHRU Suite 5.2A, Level 5, Menara Pelangi 2, Jalan Kuning Taman Pelangi 80400 Johor Bahru Malaysia Telephone: Facsimile: E-mail:

+60 (07) 333 8800 +60 (07) 334 6151 [email protected]

Bala Krishnaan Ponniah Peter Fong International Liaison:

Lo Kuan Che Bala Krishnaan Ponniah [email protected]

Moore Stephens Associates & Co KUALA LUMPUR Unit 3.3A, 3rd Floor, Surian Tower No 1 Jalan PJU 7/3 Mutiara Damansara 47810 Petaling Jaya Malaysia Telephone: Facsimile: E-mail:

+60 (03) 7728 1800 +60 (03) 7728 9800 [email protected]

Bala Krishnaan Ponniah Peter Fong International Liaison:

Lo Kuan Che Bala Krishnaan Ponniah [email protected]

Moore Stephens TNT KUCHING Level 4, No. 6-8 Dubs Commercial/ Office Centre Lot 376, Section 54 KTLD, Jalan Petanak 93100 Kuching Malaysia Telephone: Facsimile: E-mail:

+60 (082) 416 611 +60 (082) 424 060 [email protected]

Teo Mia Kin International Liaison:

108

Bala Krishnaan Ponniah [email protected]

Malaysia (CONTINUED)GMT+8 Moore Stephens International Financial Offshore Centre LABUAN 1st Floor, U0510 Lazenda Commercial Centre Phase II Jalan Tun Mustapha 87000 FT Labuan Malaysia Telephone: Facsimile: E-mail:

+60 (087) 480 422 +60 (087) 425 563 [email protected]

Bala Krishnaan Ponniah International Liaison:

Tan Chin Fah Bala Krishnaan Ponniah [email protected]

MaltaGMT+1 Moore Stephens MARSA 46, Timber Wharf Marsa MRS 1442 Malta Telephone: Facsimile: E-mail: Website:

+356 21 233 664 / 21 220 354 +356 21 230 445 [email protected] www.moorestephens.com.mt

Helen Meli Attard International Liaison and Tax:

Helen Meli Attard [email protected]

MauritiusGMT+4 Moore Stephens PORT LOUIS 6th Floor Newton Tower 22, Sir William Newton Street Port Louis Republic of Mauritius Telephone: Facsimile: E-mail: Website: Arvin Rogbeer Ravindra Ramphul International Liaison and Tax:

+230 211 6535/0021/7484 +230 211 6964 [email protected]

109

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MexicoGMT-6/7 Moore Stephens Oficina México., S. C. Coordination Office MEXICO CITY Providencia 1247 Col. Del Valle México, D.F., 03100 Mexico. Telephone: Facsimile: E-mail: Website:

+52 (55) 5575-1094/4000 (ext. 2057) +52 (55) 5575-1094 [email protected] http://mexico.moorestephens.com/Home. aspx

Coordinator:

María Esther Zapata [email protected]

Javier De Los Santos y Cía., S.C CIUDAD VICTORIA Lauro Aguirre Nte. 214 Centro Cd. Victoria Tamps. 87000 Mexico Telephone: Facsimile: E-mail: Website:

+52 (834) 318-5816 +52 (834) 318-5817 [email protected] www.jsc.com.mx

Javier De los Santos Fraga Javier De los Santos Valero International Liaison: International Tax: International Tax:

José Ventura De los Santos Valero Gerardo De los Santos Valero

Javier De los Santos Fraga [email protected]

Javier De Los Santos y Cía., S.C. REYNOSA Carretera Monterrey Reynosa No. 210C Locales 2, 3, 5 y 6 Planta Baja Edificio “A” Fracc. Portal de San Miguel Reynosa, Tam. 88730 Mexico Telephone: E-mail:

+52 (899) 930-1600 [email protected]

International Liaison:

Javier De los Santos Fraga [email protected]

110

Mexico (CONTINUED)GMT-6/7 Ceceña, Brambila, Camarena y Cía., S.C. COLIMA Av. de las Rosas No. 269 Col. Jardines de la Corregidora Colima Col. 28000 Mexico Telephone: Facsimile: E-mail:

+52 (312) 330-4647 +52 (312) 314-2994 [email protected]

Héctor Brambila Espinosa Alejandro Camarena Berra International Liaison and Tax:

Gabriela Llanes Delgado

Héctor Brambila Espinosa [email protected]

Alberto Tapia Contadores Públicos, S.C. GUADALAJARA Av. Américas 1320 Fracc. Altamira Zapopan Jal. 45160 Mexico Telephone: Facsimile: E-mail: Website:

M +52 (33) 3656-2211 +52 (33) 3656-3366 [email protected] http://www.albertotapia.com.mx/web.swf

Alberto Tapia Venegas Héctor Eguiarte Martinez International Liaison: International Tax:

Alberto Tapia Reynoso

Alberto Tapia Venegas [email protected]

Sotomayor Elías, S.C. HERMOSILLO Blvd. Navarrete 76-1 Col. Valle Escondido Hermosillo Son., 83207 Mexico Telephone: Facsimile: E-mail: Website:

+52 (662) 108-2740 +52 (662) 108-2744 [email protected] www.sotomayorelias.com.mx

Rodrigo Sotomayor Elías Rodrigo Sotomayor González International Liaison:

Jorge Francisco Navarro Rosales

Rodrigo Sotomayor González [email protected]

111

Mexico (CONTINUED)GMT-6/7 Moore Stephens Corposer/SIA Contadores Públicos LEÓN Paseo de los Faisanes 116-A Col. San Isidro León. Guanajuato C.P. 37537 Mexico Telephone: Facsimile: E-mail: Website:

+52 (477) 771 4994 +52 (477) 771 4994 ext.113 [email protected] http://corposer.com.mx

Guillermo Morales Ruiz Esparza Ernesto Morales Ruiz Esparza International Liaison:

Magdalena Hernandez Valdez

Patricio Gómez Lara [email protected]

Peón De Regil, Vega y Asociados S.C.P. MÉRIDA Calle 56 No. 366 entre 37 y 39 Col. Centro Mérida Yuc., 97000 Mexico Telephone: Facsimile: E-mail: Website: Álvaro Peón de Regil Roberto Vega Carrillo International Liaison and Tax:

112

+52 (999) 927-2422/2656/9660 +52 (999) 927-4449 [email protected]

Mexico (CONTINUED)GMT-6/7 Moore Stephens De Anda, Torres, Gallardo y Cía., S.C. de R.L. de C.V. MEXICO CITY Bosque de Duraznos Núm 61 Piso 9 Col. Bosques de las Lomas Mexico D.F. 11700 Mexico Telephone: Facsimile: E-mail: Website:

+52 (55) 5245-1005 / (55) 5245-1169 +52 (55) 5245-1327 [email protected] www.msdat.com.mx

José De Anda Sánchez José Antonio De Anda Turati International Liaison: International Tax Corporate: International Tax Personal:

Omar Torres Pérez Roberto Gallardo López

José Antonio De Anda Turati [email protected]

M

Del Barrio y Cía., S.C. MEXICO CITY Providencia 1250 Col. Del Valle México D.F., 03100 Mexico Telephone: E-mail: Website:

+52 (55) 5575-4000 [email protected] www.delbarrioycia.com

Armando Del Barrio Alba José Moreno Ramírez Luis González Ortega International Liaison:

Miguel Vázquez y Vázquez Heliodoro Arzate Figueroa

Armando Del Barrio Alba [email protected]

113

Mexico (CONTINUED)GMT-6/7 Moore Stephens Orozco Medina, S.C. MEXICO CITY Gabriel Mancera 1041 Col. del Valle México D.F., 03100 Mexico Telephone: Facsimile: Website:

+52 (55) 3687-2700 +52 (55) 5575-7008 www.oma.com.mx

Miguel Ángel Orozco Medina Eduardo Pérez Armienta Víctor Manuel Rodriguez Arias Eduardo A. Dyer Ortega Juan Gerardo Martínez Santillán International Liaison: International Tax:

Pedro Flores Carrillo Noel Huerta Hernández Martín Felipe Domínguez Pulido Ismael González Aceves

Miguel Ángel Orozco Medina [email protected]

Juan Antonio Cedillo y Cía., S.C. MONTERREY Vicente Ferrara 112 Col. Parque Obispado Monterrey N.L., 64060 Mexico Telephone: Facsimile: E-mail: Website:

+52 (81) 8346-0314/0681 +52 (81) 8347-6878 [email protected] http://www.jacr.com.mx/default.htm

Juan Antonio Cedillo Ríos (Chairman and Senior Partner) International Liaison and Tax:

Mauricio Guzmán González (Managing Partner)

Mauricio Guzmán González [email protected]

Juan Antonio Cedillo y Cía., S.C. SALTILLO Nayarit 956-C Col. República Ote. Saltillo Coah., 25280 Mexico Telephone: Facsimile: E-mail:

+52 (844) 416-2990 +52 (844) 416-2031 [email protected]

Mario Eloy Gutiérrez Castillo (Partner in Charge)

114

Mexico (CONTINUED)GMT-6/7 Juan Antonio Cedillo y Cía., S.C. PIEDRAS NEGRAS Juárez 113 Ote. Zona Centro Piedras Negras Coah., 26000 Mexico Telephone: Facsimile: E-mail: Website:

+52 (878) 782-5090/3312 +52 (878) 782-4100 [email protected] http://www.jacr.com.mx/

Sergio Montes Cárdenas (Partner in Charge) Gabriel Montiel, Olmedo y Cía., S.C. PUEBLA Calle 7 Sur Núm. 4503 Altos 39 Poniente 3515 5° Piso Colonia Las Ánimas C.P. 72400 Puebla, Pue. Mexico Telephone: Facsimile: E-mail: Website:

+52 (222) 237-8544 +52 (222) 868-5988 [email protected] www.gmoconsulting.com

Gabriel Montiel Morales (Managing Partner) Genaro Vergara Ruíz International Liaison and Tax:

M

Azucena Montiel Morales Javier Montiel Morales

Gabriel Montiel Morales [email protected]

Guerrero, Sánchez y Compañía, S.C. QUERÉTARO Circuito Jardín Núm. 3 Planta Alta Col. Álamos 3ra. Sección Querétaro Qro. 76160 Mexico Telephone: Facsimile: E-mail: Website:

+52 (442) 245-1409 +52 (442) 245-1389 [email protected] www.guerrerosanchez.com.mx

Javier Guerrero Marín International Liaison:

Javier Guerrero Marín [email protected]

115

Mexico (CONTINUED)GMT-6/7 Moore Stephens Marcelo De los Santos y Cía., S.C. SAN LUIS POTOSÍ Comonfort 805 Zona Centro San Luis Potosí S.L.P., 78000 Mexico Telephone: Facsimile: E-mail: Website:

+52 (444) 144-1000 +52 (444) 144-1004 [email protected] www.msc.com.mx

Marcelo De los Santos Anaya International Liaison and Tax:

Carlos de los Santos

Marcelo De los Santos Anaya [email protected]

Moore Stephens Marcelo De los Santos y Cía., S.C. AGUASCALIENTES Av. Universidad 1001 Int. 704 – 7° piso Edificio Torreplaza Bosques Col. Bosques del Prado Aguascalientes, Ags., 20120, Mexico Telephone: Facsimile: E-mail: Website:

+52 (449) 914-3474 +52 (449) 914-8864 [email protected] www.msc.com.mx

Marcelo De los Santos Anaya (Partner in Charge)

MonacoGMT+1 Moore Stephens Services S.A.M. MONTE CARLO L’Estoril Bloc C 31, Avenue Princesse Grace Monte Carlo MC98000 Monaco Telephone: Facsimile: E-mail: Website: Patricia Osborne International Liaison and Tax:

116

+377 93.10.41.21 +377 93.25.62.70 [email protected]

MoroccoGMT Moore Stephens Bernossi TANGIER Residence “Paradise A” 4 Rue Abdellah Habti 90 000 Tangier Morocco Telephone: Facsimile: E-mail: Website:

+212 (5) 39 32 32 18 +212 (5) 39 32 33 23 [email protected] www.msbernossi.ma

Abdellatif Bernossi Karim Benchoubane International Liaison and Tax:

Kouds Bernossi Yassine El Alami Abdellatif Bernossi [email protected]

Moore Stephens Casablanca CASABLANCA 34, Rue d’Azilal Casablanca Morocco Telephone: Facsimile: E-mail:

M N

+212 (5) 22 30 09 80 +212 (5) 22 30 72 89 [email protected]

Tajeddine Cherradi International Liaison:

Tajeddine Cherradi [email protected]

NetherlandsGMT+1 Moore Stephens MSN B.V. ants and Taxlawyers AMSTERDAM - AIRPORT Breguetlaan 36 1438 BC Oude Meer (Schiphol) The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (20) 6533666 +31 (20) 6533555 [email protected] www.moorestephens.nl

Edwin P.H. van Ravenswoud International Liaison: International Tax:

Mailing Address P.O. Box 75127 1117 ZR Schiphol The Netherlands

Robert C.W. van Loo

Edwin P.H. van Ravenswoud [email protected]

117

Netherlands (CONTINUED)GMT+1 Moore Stephens MSN B.V. Part of EDO ants en Belastingadviseurs AMSTERDAM - CITY Mailing Address P.O. Box 75727 1070 AS Amsterdam The Netherlands

De Lairessestraat 180 1075 HM Amsterdam The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (20) 6584680 +31 (20) 6533555 [email protected] www.moorestephens.nl

Edwin P.H. van Ravenswoud International Liaison: International Tax:

Robert C.W. van Loo

Edwin P.H. van Ravenswoud [email protected]

Moore Stephens MSN B.V. ants and Taxlawyers MIJDRECHT - AMSTERDAM AREA Mailing Address P.O. Box 156 3640 AD Mijdrecht The Netherlands

Communicatieweg 3 3641 SG Mijdrecht The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (297) 519400 +31 (297) 519444 [email protected] www.moorestephens.nl

Robert C.W. van Loo International Liaison: International Tax:

Jan Th. M. van Schie RA Jan Th. M. van Schie RA [email protected]

Covering the ‘Utrecht’ area

118

Netherlands (CONTINUED)GMT+1 Moore Stephens Witlox Van den Boomen B.V. EINDHOVEN Mailing Address P.O. Box 120 5580 AC Waalre The Netherlands

Eindhovenseweg 126 5582 HW Waalre The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (40) 2215805 +31 (40) 2212135 [email protected] www.wvdb.nl

International Liaison:

William de Wijs [email protected]

International Liaison: International Tax: International Tax:

Moore Stephens Witlox Van den Boomen B.V. ROSMALEN / DEN BOSCH Burgemeester Burgerslaan 42 5245 NH Rosmalen The Netherlands

Mailing Address P.O. Box 402 5240 WB Rosmalen The Netherlands

Telephone: Facsimile: Website:

+31 (73) 5287777 +31 (73) 5287788 www.wvdb.nl

International Liaison:

William de Wijs [email protected]

International Liaison: International Tax: International Tax:

Moore Stephens Witlox Van den Boomen B.V. TILBURG Saal van Zwanenbergweg 3 5026 RM Tilburg The Netherlands Telephone: Facsimile: Website:

+31 (13) 58009595 +31 (13) 58009596 www.wvdb.nl

International Liaison:

Huub Mullenders [email protected]

International Liaison: International Tax: International Tax:

Mailing Address P.O. Box 505 5240 WB Tillburg The Netherlands

119

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Netherlands (CONTINUED)GMT+1 Moore Stephens Rotterdam B.V. Part of DRV ants & Adviseurs ROTTERDAM Mailing Address P.O. Box 8541 3009 AN Rotterdam The Netherlands

Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website: Michael Bick Richard den Bouw Otwin van Drunen Cor Hogendoorn Aad Van Kempen Gerben Maarleveld Marco du Pré Marco Prins International Liaison: International Tax:

+31 (10) 421 1589 +31 (10) 421 0350 [email protected]

Other offices in this region: Hellevoetsluis, Oud-Beijerland and Sliedrecht Moore Stephens Rotterdam B.V. Part of DRV ants & Adviseurs BREDA - SOUTH WEST AREA Cosunpark 20 4814 ND Breda The Netherlands Telephone: Facsimile: E-mail: Website: Frank van den Broek Marc van Can Johan Clarijs International Liaison: International Tax:

Mailing Address P.O. Box 5678 4801 EB Breda The Netherlands +31 (76) 5233033 +31 (76) 5233030 [email protected]

Other offices in this region: Bergen op Zoom and Roosendaal

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Netherlands (CONTINUED)GMT+1 Moore Stephens Rotterdam B.V. Part of DRV ants & Adviseurs GOES - PORT OF VLISSINGEN AREA Mailing Address P.O. Box 117 4460 AC Goes The Netherlands

Stationspark 51 4462 DZ Goes The Netherlands Telephone: Facsimile: E-mail: Website:

+31 (113) 200 900 +31 (113) 221 941 [email protected] www.moorestephensrotterdam.nl Hans Vermeule Anja Zandee-Dingemanse Dr.iur. Manfred Zurhorst

David van de Plasse Jan Gijsel Marc Heijens Marco Utermark International Liaison: International Tax:

Richard den Bouw (Rotterdam) [email protected]

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Other offices in this region: Middleburg, Terneuzen and Zierikzee DRV Corporate Finance B.V. ROTTERDAM Hoofdweg 52 3067 GH Rotterdam The Netherlands Telephone: Facsimile: E-mail: Website:

+31 10 251 8087 +31 10 421 0350 [email protected] www.drvcf.nl

Marco du Pré International Liaison: Corporate Finance Advisor:

Marco du Pré [email protected]

Moore Stephens MTH B.V. ALMERE - AMSTERDAM AREA Mailing Address P.O. Box 7113 1008 BC Amsterdam

Spoordreef 25-27 1315 GK Almere The Netherlands Telephone: Facsimile: Website: Aswin Frenay Holger Buch International Liaison: International Tax:

+31 320 232 435 +31 320 221 808 www.mth.nl/nl/international Otto Brands Holger Buch [email protected]

121

Netherlands (CONTINUED)GMT+1 Moore Stephens MTH B.V. AMERSFOORT / HOEVELAKEN - CENTRAL AREA Mailing Address P.O. Box 71113 1008 BC Amsterdam

P.O. Box 651 3800 AR Amersfoort The Netherlands Telephone: Facsimile: Website:

+31 33 258 0330 +31 33 258 0833 www.mth.nl/nl/international

Carel van Eijs

Ronald van den Brink

Moore Stephens MTH B.V. AMSTERDAM Mailing Address P.O. Box 71113 1008 BC Amsterdam

World Trande Center Amsterdam Tower A, 10th floor Strawinskylaan 1001 1077 XX Amsterdam The Netherlands Telephone: Website:

+31 20 331 4158 www.mth.nl/nl/international

International Liaison:

Holger Buch [email protected]

International Liaison:

Offices in Almere, Amsterdam, Amersfoort/Hoevelaken, Assen, Baarn, Barneveld, Bussum, Emmeloord, Heerde, Hilversum, Lelystad, Meppel, Putten, Steenwijk, Veenendaal and Zeist. Moore Stephens MTH B.V. BUSSUM - AMSTERDAM AREA Mailing Address P.O. Box 71113 1008 BC Amsterdam

Bussummergrindweg 1 1406 NZ Bussum The Netherlands Telephone: Facsimile: Website:

+31 35 69 14 676 +31 35 69 35 996 www.mth.nl/nl/international

Sjoerd Riedstra

Eduard van den Bout

Moore Stephens MTH B.V. MEPPEL - NORTHERN AREA Blankensteijn 260 7943 PG Meppel The Netherlands Telephone: Facsimile: Website: Peter E. Houtkamp

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Mailing Address P.O. Box 71113 1008 BC Amsterdam +31 522 232 435 +31 522 262 606 www.mth.nl/nl/international Olaf ten Hoopen

Netherlands (CONTINUED)GMT+1 Meeuwsen Ten Hoopen Corporate Finance B.V. BAARN Mailing Address P.O. Box 71113 1008 BC Amsterdam

Lt Gen van Heutszlaan 10 3743 JN Baarn The Netherlands. Telephone: Facsimile: Website:

+31 35 526 2264 +31 35 524 0949 www.mth.nl/nl/international

Erik-Jan Hennis International Liaison:

Erik-Jan Hennis [email protected]

Netherlands AntillesGMT-4 Moore Stephens Witlox Van den Boomen B.V. CURAÇAO International Trade Center Pareraweg 45 P.O. Box 4914 Curaçao Netherlands Antilles Telephone: Facsimile: Website: William de Wijs International Liaison: International Tax:

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+599 94343500 +599 94343533 www.wvdb.nl Paul de Bie William de Wijs [email protected]

should be made through Moore Stephens Witlox N.V. in the Netherlands.

123

New ZealandGMT+12 Moore Stephens Markhams Auckland AUCKLAND Mailing Address PO Box 2194 Auckland 1140 New Zealand

Level 10, 203 Queen Street Auckland 1010 New Zealand Telephone: Facsimile: E-mail: Website: Atul Mehta Sam Bassett Craig Hemphill Kiran Bhikha Dennis Munn International Liaison: International Tax:

+64 9 309 6011 +64 9 366 0261 [email protected]

Moore Stephens Markhams Christchurch Limited CHRISTCHURCH Mailing Address PO Box 13 104 Christchurch 8141 New Zealand

335 Lincoln Road Addington Christchurch 8024 New Zealand Telephone: Facsimile: E-mail: Website:

+64 (3) 379 6710 +64 (3) 379 6754 [email protected] www.markhams.co.nz

Paul Rickerby (Managing Director) Andrew Brady Belinda Canton Graeme Rhodes Richard Ineson International Liaison: International Tax:

124

Paul Rickerby [email protected]

New Zealand (CONTINUED)GMT+12 Markhams Clarke Craw Limited DUNEDIN Mailing Address PO Box 919 Dunedin 9054 New Zealand

2 Clark Street Dunedin 9016 New Zealand Telephone: Facsimile: E-mail: Website: David Russell Barry O’Donnell Gavin Craw Denise Gow International Liaison and Tax:

+64 (3) 477 0032 +64 (3) 477 0098 [email protected]

Moore Stephens Markhams Hawkes Bay Limited HASTINGS Mailing Address PO Box 40 Hastings 4156 Hawkes Bay New Zealand

405n King Street Hastings 4122 Hawkes Bay New Zealand Telephone: Facsimile: E-mail: Website: Dan Druzianic Gwen Rurawhe International Liaison: International Tax:

+64 6 873 0355 +64 6 876 0478 [email protected]

Moore Stephens Hawkes Bay Audit HAWKES BAY Mailing Address PO Box 40 Hastings New Zealand

405 King Street North Hastings 4122 Hawkes Bay New Zealand Telephone: Facsimile: E-mail: Website: Peter Smith International Liaison:

+64 (6) 878 2549 +64 (6) 876 0478 [email protected]

125

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New Zealand (CONTINUED)GMT+12 Moore Stephens Markhams Wairarapa Limited MASTERTON Mailing Address PO Box 190 Masterton 5840 Wairarapa New Zealand

40 Perry Street Masterton 5810 Wairarapa New Zealand Telephone: Facsimile: E-mail: Website:

+64 (6) 377 4139 +64 (6) 378 8260 [email protected] www.markhams.co.nz

Sharon Parker Alistair McLennan International Liaison and Tax:

Mike Flower Alistair McLennan [email protected]

Moore Stephens Markhams Wanganui WANGANUI Mailing Address PO Box 4088 Wanganui 4541 New Zealand

249 Wicksteed Street Wanganui 4500 New Zealand Telephone: Facsimile: E-mail: Website:

+64 (6) 349 0888 +64 (6) 349 0879 [email protected] www.markhams.co.nz

Jeff Whitlock Nicola Gibbons International Liaison and Tax:

James Bowen Jeff Whitlock [email protected]

Moore Stephens Markhams Wellington Ltd. WELLINGTON Mailing Address PO Box 2399 Wellington 6140 New Zealand

Level 11, Sovereign House 34-42 Manners Street Wellington 6011 New Zealand Telephone: Facsimile: E-mail: Website: Bruce Stormer International Liaison and Tax:

126

+64 (4) 472 4815 +64 (4) 473 7011 [email protected]

New Zealand (CONTINUED)GMT+12 Moore Stephens Wellington Audit WELLINGTON Mailing Address PO Box 24324, Manners Street Wellington 6140 New Zealand

Level 11, Sovereign House 34-42 Manners Street Wellington 6011 New Zealand Telephone: Facsimile: E-mail:

+64 (4) 910 1093 +64 (4) 473 7011 [email protected]

Peter Smith International Liaison:

Miecio Czudaj Peter Smith [email protected]

NicaraguaGMT-6 Moore Stephens NC & A MANAGUA Marseillaise 1c Sur 2c Este Casa 351 Los Robles Managua Nicaragua Telephone: Facsimile: E-mail:

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+505 2278-1921 / 2270-9708 +505 2278-1921 [email protected]

Noel Cruz Denis Contreras International Liaison: International Liaison:

Mayela Cruz - d’Argencé Noel Cruz [email protected]

NigeriaGMT+1 Please see the correspondent firm listing

NorwayGMT+1 Moore Stephens Norway DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no

International Liaison and Tax:

Bjørn M. Naustheller [email protected]

127

Norway (CONTINUED)GMT+1 Moore Stephens Consulting AS OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website:

+47 22 98 15 40 +47 22 98 15 41 [email protected] www.moorestephens.no

International Liaison:

Bjørn M. Naustheller [email protected]

International Liaison:

Veel Karlsen & Co ANS OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website: Bjørn M. Naustheller International Liaison and Tax:

+47 22 98 15 40 +47 22 98 15 41 [email protected]

Profero Revisjon DA OSLO Tullins gate 2 0166 Oslo Norway Telephone: Facsimile: E-mail: Website: Lill Ann Monge International Liaison:

128

+47 22 98 15 40 +47 22 98 15 41 [email protected]

OmanGMT+4 Moore Stephens MUSCAT Mailing Address P.O. Box 933 Ruwi Postal Code 112 Sultanate of Oman

Courier Address: Bank Melli Iran Building 2nd Floor, Office nos 201, 202 and 204 CBD South Sultanate of Oman Telephone: Facsimile: E-mail: Website:

+968 2481 2041 +968 2481 2043 [email protected] http://middleeast.moorestephens.com

John Adcock International Liaison and Tax:

John Adcock [email protected]

PakistanGMT+5 Shekha & Mufti KARACHI

N O P

253-C P.E.C.H.S, Block 6 Off Shahrah-e-Faisal Karachi Pakistan Telephone: Facsimile: E-mail: Website: Jawwad Shekha Adnan Mufti International Liaison: International Tax:

+92 21 34392484/34392485/34386730 +92 21 34544766 [email protected]

129

Pakistan (CONTINUED)GMT+5 Shekha & Mufti LAHORE Office No. 4, 3rd Floor Rehman Plaza Queens Road, Off The Mall Lahore Pakistan Telephone: Facsimile: E-mail: Website:

+92 42 3 6298231/6398232 +92 42 3 6298234 [email protected] www.shekhamufti.com

Jawwad Shekha Adnan Mufti International Liaison: International Tax:

Zafar Ahmad Jawwad Shekha [email protected]

Moore Stephens IFI (Private) Limited ISLAMABAD

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Paul Stockton – [email protected] in London, UK

PanamaGMT-5 Moore Stephens (Panama) S.A. PANAMA CITY Mailing Address P.O. Box 0832-00956 Zone 10 Panama City Rep. of Panama

St. Georges Bank Building 1st Floor 50 Street Panama City Rep. of Panama Telephone: Facsimile: E-mail: Website: Julio David Cruz Aristides Batista International Liaison and Tax:

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+507 366 4600 +507 366 4683 [email protected]

Papua New GuineaGMT+10 Moore Stephens IFI Limited PORT MORESBY

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Paul Stockton – [email protected] in London, UK

ParaguayGMT-4 Moore Stephens - Ayca Auditores Y Consultores ASUNCION Ntra. Sra. De la Asuncion 865 Asuncion Paraguay Telephone: Facsimile: E-mail: Website:

+595 (21) 492 252/3 +595 (21) 448 565 [email protected] www.ayca.com.py

Manuel Stark Robledo International Liaison: International Liaison:

Fernando José Estigarribia Lezcano

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Manuel Stark Robledo [email protected]

PeruGMT-5 Vizcarra Y Asociados Sociedad Civil LIMA Avenida El Polo 670 - Torre C Oficina 602 Centro Empresarial El Polo 11 Santiago de Surco Lima 33 Peru Telephone: Facsimile: E-mail: Website: Jaime Vizcarra Moscoso Manuel Vértiz Vergara International Liaison: International Liaison:

+51 (1) 208 1720 +51 (1) 208 1731 [email protected]

131

PhilippinesGMT+8 Mendoza Querido & Co. MAKATI CITY 19th Floor, Salcedo Towers 169 H.V. dela Costa Street Salcedo Village Makati City 1200 Philippines Telephone: Facsimile: E-mail: Website:

+63 (2) 887-1888 +63 (2) 887-1264 [email protected] www.mqc.com.ph

Emmanuel Y. Mendoza International Liaison: International Tax:

Richard S. Querido Emmanuel Y. Mendoza [email protected]

PolandGMT+1 Moore Stephens Polska Sp. z o.o. National Umbrella WARSAW ul. Sienna 82 00-815 Warsaw Poland Website:

www.moorestephens.pl

Iga Kwaśny [email protected]

Gdańsk

Moore Stephens Trzemżalski, Krynicki i Partnerzy Kancelaria Biegłych Rewidentów Sp. z o.o. GDAŃSK ul. Rogaczewskiego 9/19 80-804 Gdańsk Poland Telephone: Facsimile: E-mail: Website: Maciej Trzemżalski International Liaison: International Tax:

132

+48 58 300 98 00 +48 58 300 98 04 [email protected]

Poland (CONTINUED)GMT+1 DGA Audyt Sp. z o.o. POZNAŃ ul. Towarowa 35 61-896 Poznań Poland Telephone: Facsimile: E-mail: Website:

+48 (0) 61 859 59 20 +48 (0) 61 859 59 21 [email protected] www.audyt.dga.pl

Ewelina Walinciak International Liaison:

Tomasz Nowak Julian Romaniuk [email protected]

Moore Stephens Central Audit Sp. z o. o. WARSAW Ul. Sienna 82 00-815 Warsaw Poland Telephone: Facsimile: E-mail: Website:

+48 (22) 652 21 83/586 57 00 +48 (22) 323 65 50 [email protected] www.msca.pl

Janusz Białecki Iga Kwaśny International Liaison and Tax:

Rafał Siarkiewicz

P

Iga Kwaśny [email protected]

PortugalGMT Moore Stephens & Associados SROC SA LISBON Head Office Avenida Miguel Bombarda N° 36-6° A/B 1050-165 Lisbon Portugal Telephone: Facsimile: E-mail: Website: António Monteiro Pedro Monteiro International Liaison: International Tax:

+351 (21) 847 1933/1934 +351 (21) 847 1932 [email protected]

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Portugal (CONTINUED)GMT Moore Stephens & Associados SROC SA OPORTO Rua João de Deus N° 6-6° 4100-456 Porto Portugal Telephone: Facsimile: E-mail: Website:

+351 (22) 600 72 84 +351 (22) 600 72 85 [email protected] www.moorestephens.pt

António Soares

Fernando Rente

(NOTE: Please send copies of all correspondence with this office to Head Office in Lisbon.) Moore Stephens & Associados SROC SA FUNCHAL Rue Ivens, 3B Edifício D. Mécia 3°P 9000-046 Funchal Madeira Portugal Telephone: Facsimile: E-mail: Website:

+351 (291) 206320 +351 (291) 206329 [email protected] www.moorestephens.pt

Antonio Salvador Abreu (NOTE: Please send copies of all correspondence with this office to Head Office in Lisbon.)

QatarGMT+3 Access W.L.L. DOHA P.O. Box 17085 C. Ring Road Al Fereej Building 2nd, floor (Bldg no. 162, Zone no. 26 Street no. 230) Doha The State of Qatar Telephone: Facsimile: E-mail: Website:

+974 (444) 36156/36105 +974 (442) 79617 [email protected] www.moorestephens-qa.com

Sami Zaitoon (Managing Partner) Hassib M. Kay (Executive Partner) International Liaison:

134

Hassib M. Kay [email protected]

Qatar (CONTINUED)GMT+3 Fathi Abu Farah & Partners DOHA P.O. Box 17085 C. Ring Road Al Fereej Building, 2nd, floor (Bldg no. 162, Zone no. 26, Street no. 230) Doha The State of Qatar Telephone: Facsimile: E-mail: Website:

+974 (444) 36156/36105 +974 (442) 79617 [email protected] www.moorestephens-qa.com

Fathi Abu Farah International Liaison:

Hassib M. Kay [email protected]

RomaniaGMT+2 Audit One SRL BUCHAREST Unirii Splai, No. 12, Building B6 Entrance 2B, 2nd Floor Apartment 54 District 4 Bucharest Romania Telephone: Facsimile: E-mail: Website:

P Q R

+40 (0)21 319 62 98 +40 (0)21 319 62 90 [email protected] www.auditone.ro

Ana Dinca International Liaison: International Tax:

Ana Dinca [email protected]

135

Russian FederationGMT+2/12 OOO Moore Stephens Moore Stephens Moscow Limited MOSCOW 4th Floor 38 Stremyanny Pereulok Moscow 115054 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 544 1133 +7 (495) 544 1134 [email protected] www.moorestephens.ru Tatiana Struk Nikolay Slavyaninov

Marina Gorbunova Alexander Martinovich Irina Gulevskaya International Liaison: International Tax:

Elena Tikhnenko [email protected]

(See also Moore Stephens CIS Limited in London, UK) NP Consult MOSCOW 65, Starokaluzhskoe shosse Moscow 117630 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (495) 221 7379 +7 (495) 221 7379 [email protected] www.npg.ru

Ilya O. Livkin Svetlana A. Pivovarova International Liaison: International Tax Corporate:

Alexander A. Nesterov Vladimir Y. Skobarev Vladimir Y. Skobarev [email protected]

OOO Moore Stephens NOVOSIBIRSK Office 303 7 Kamenskaya Str Doubletree Business Centre Novosibirsk 630099 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (383) 362 1062 +7 (383) 362 1462 [email protected] www.moorestephens.ru

Andrey Dodon International Liaison:

Andrey Dodon [email protected]

(See also Moore Stephens CIS Limited in London, UK)

136

Russian Federation (CONTINUED)GMT+2/12 OOO Moore Stephens Moore Stephens St. Petersburg Limited ST. PETERSBURG Mailing Address PO Box 401 St. Petersburg 197046 Russian Federation

Office 3.6, 3rd Floor “Linkor” Business Centre Petrogradskaya Naberezhnaya 36A St. Petersburg 197101 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (812) 332 2851 +7 (812) 332 1488 [email protected] www.moorestephens.ru

Nikolay Slavyaninov International Liaison:

Gavin Stoddart (London, UK) [email protected]

(See also Moore Stephens CIS Limited in London, UK) OOO Moore Stephens Moore Stephens Sakhalin Limited SAKHALIN 119A Prospect Mira, Office 40 Yuzhno-Sakhalinsk 693007 Russian Federation Telephone: Facsimile: E-mail: Website:

+7 (4242) 225441 +7 (4242) 225442 [email protected] www.moorestephens.ru

Irina Gulevskaya International Liaison:

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Maria Galiulina Irina Gulevskaya [email protected]

(See also Moore Stephens CIS Limited in London, UK) OOO Moore Stephens Moore Stephens Vladivostok Limited VLADIVOSTOK 18a Verkhneportovaya St. Vladivostok 690003 Russian Federation Telephone: Facsimile: E-mail: Website: Tatiana Pavlova Nadezhda Naumchik International Liaison: International Tax Personal & Corporate:

+7 (423) 2 414 554 +7 (423) 2 414 554 [email protected]

(See also Moore Stephens CIS Limited in London, UK)

137

Saudi ArabiaGMT+3 El Sayed El Ayouty & Co. Certified Public ants JEDDAH Building No. 58 Al-Watan Al Arabi St. Al-Hamra’A Dist./1 N14 W8 P.O. Box 780 Jeddah 21421 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (12) 6693478/6605909/6658711/6654041 +966 (12) 6602432 [email protected] www.elayouty.com

Mohamed H.S. El Ayouty Abdullah Balamesh International Liaison: International Liaison: International Liaison: International Tax: International Tax:

Mailing Address P.O. Box 780 Jeddah 21421 Saudi Arabia

Naveed Aamir (Manager)

Mohamed H.S. El Ayouty [email protected]

El Sayed El Ayouty & Co. Certified Public ants RIYADH Office No. 7, 2nd Floor Eqarat El Khaleej Tower Dabab Street Riyadh Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (11) 408 1801/408 1811 +966 (11) 408 1836 [email protected] www.elayouty.com

International Liaison:

Ahmed Eissa [email protected]

International Liaison: International Tax: International Tax:

138

Saudi Arabia (CONTINUED)GMT+3 El Sayed El Ayouty & Co. Certified Public ants AL-KHOBAR Via Jeddah Office Building No. 58 Al-Watan Al Arabi St. Al Hamra’A Dist./1 N14 W8 P.O. Box 780 Jeddah 21421 Saudi Arabia Telephone: Facsimile: E-mail: Website:

+966 (2) 669 3478/665 8711 +966 (2) 660 2432 [email protected] www.elayouty.com

International Liaison:

Mohamed H.S. El Ayouty [email protected]

International Liaison: International Tax: International Tax:

to be made via El Sayed El Ayouty & Co. in Jeddah

SerbiaGMT+1 Moore Stephens Revizija I Računovodstvo D.O.O. BELGRADE

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Studentski Trg 4th , 5th and 6th floor 11000 Belgrade Serbia Telephone: Facsimile: E-mail: Website:

+381 (11) 3283 440 / 3281 194 / 2181 112 +381 (11) 2181 072 [email protected] www.revizija.co.rs

Bogoljub Aleksic International Liaison:

Jelena Beljkas [email protected]

Offices also in Novi Sad, Nis and Zrenjanin

139

SeychellesGMT+4 Pool & Patel VICTORIA Maison La Rosiere P.O. Box 117 Victoria Mahe Seychelles Telephone: Facsimile: E-mail: Bernard Pool Suketu Patel International Liaison: International Tax:

+248 323201 +248 323518 [email protected]

SingaporeGMT+8 Moore Stephens LLP SINGAPORE 10 Anson Road #29-15 International Plaza Singapore 079903 Singapore Telephone: Facsimile: E-mail: Website: Mick Aw Chris Johnson Gerry Vetuz Lim Peng Huat International Liaison: International Tax:

140

+65 6221 3771 +65 6221 3815 [email protected]

SlovakiaGMT+1 BDR, spol. s r.o. BRATISLAVA Černyševského 26 851 01 Bratislava Slovakia Telephone: Facsimile: E-mail: Website:

+421 (0) 48 470 00 41 +421 (0) 48 415 31 17 [email protected] www.bdrbb.sk

Martin Kiňo International Liaison: International Tax:

Ludmila Svätojánska Kiňová Martin Kiňo [email protected]

Office also in Liptovsky Mikulas BDR, spol. s r.o. BANSKÁ BYSTRICA M. M. Hodžu 3 974 01 Banská Bystrica Slovakia Telephone: Facsimile: E-mail: Website: Viera Babjaková Dagmar Mihálová Mária Dubielová International Liaison: International Tax:

+421 (0) 48 470 00 41 +421 (0) 48 415 31 17 [email protected] www.bdrbb.sk

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Alžbeta Chromčíková Eva Reguliová Ivan Kiňo Martin Kiňo [email protected]

South AfricaGMT+2 Moore Stephens South Africa (Pty) Ltd. CAPE TOWN Mailing Address P.O. Box 1955 Cape Town, 8000 South Africa

42 Silwood Road Rondebosch Cape Town, 7700 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)21 685 0088 +27 (0)86 402 9808 [email protected] www.moorestephens.co.za

Charles Reid [email protected]

Chairman, Durban

141

South Africa (CONTINUED)GMT+2 Margie Alt Liaison for Africa; Africa Desk for China [email protected] T: +27 31 332 8622 Moore Stephens BKV INC. CAPE TOWN Mailing Address P.O. Box 1955 Cape Town 8000 South Africa

The Gateway 3rd and 4th Floor Century Way Century City 7441 Cape Town South Africa Telephone: Facsimile: E-mail: Website: Chris Bush Dale Kohlberg Andrew Pitt Lindie McMaster Adéle Smit International Liaison: International Tax Personal: International Tax Corporate:

+27 (0)21 525 8600 +27 (0)21 525 8601 [email protected]

Moore Stephens Forensic Services CAPE TOWN The Gateway 3rd Floor Century Way Century City 7441 Cape Town South Africa Telephone: Facsimile: E-mail: Website: Gillian Bolton International Liaison:

142

+27 (0)21 525 8600 +27 (0)21 525 8601 [email protected]

South Africa (CONTINUED)GMT+2 Moore Stephens CJL DURBAN Mailing Address P.O. Box 11800 Marine Parade, 4056 South Africa

5th Floor The Spinnaker Albert Terrace Durban, 4001 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 31 332 8622 +27 (0) 31 332 1828 [email protected] www.moorestephens.co.za Hans Hillermann Jochen Faber Devek Harryparsad

Charles Reid Rod Templar Tarryn Lyn Wright Dudley Belling International Liaison: International Tax:

Charles Reid [email protected]

Moore Stephens PDB INC. EAST LONDON 7 PDB House 12 Sansom Road Vincent 5247 East London South Africa Telephone: Facsimile: E-mail: Website: Johan Pretorius International Liaison and Tax:

Mailing Address PO Box 13413 Vincent 5217 East London South Africa +27 (0)43 726 3344 +27 (0)43 726 3709 [email protected] www.moorestephens.co.za

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Sheldon Ross Barry Johan Pretorius [email protected]

143

South Africa (CONTINUED)GMT+2 Moore Stephens FRRS Inc EAST RAND Mailing Address PO Box 663 Benoni 1500 South Africa

Moore Stephens House 18 Lakeview Crescent Kleinfontein Lake Office Park Benoni 1501 South Africa Telephone: Facsimile: E-mail: Website:

+27 11 421 8374 +27 11 421 5777 [email protected] www.moorestephens.co.za Reinier Stoltz Bernadine Lombard

Leonard Roberts Ettiene Rossouw Anton Ferreira International Liaison: International Tax:

Leonard Roberts [email protected]

Moore Stephens MO GEORGE Mailing Address PO Box 1195 George, 6530 South Africa

2nd Floor, Church Corner Corner of Courtenay & Kerk Street George, 6529 South Africa Telephone: Facsimile: E-mail: Website: Piet Otto Naas Meyer Andriëtte Badenhorst International Liaison:

144

+27 (0)44 802 0000 +27 (0)44 802 0100/0101 [email protected]

South Africa (CONTINUED)GMT+2 Moore Stephens WK Incorporated HUMANSDORP Mailing Address P.O. Box 271 Humansdorp 6300 South Africa

54 Voortrekker Road Humansdorp 6300 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 42 295 1107 +27 (0) 42 291 0031 [email protected] www.moorestephens.co.za

George Melville Jo Viviers Auditor: International Liaison: International Tax:

Johannes Barnard Jeandré van Zyl [email protected]

Moore Stephens WK Incorporated JEFFREYS BAY Mailing Address PO Box 1635 Jeffreys Bay 6330 South Africa

15 Oosterland Street Jeffreys Bay 6330 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 42 293 4010 +27 (0) 42 293 4022 [email protected] www.moorestephens.co.za

George Melville Jo Viviers International Liaison: International Tax:

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Jeandré van Zyl Johannes Barnard Jo Viviers [email protected]

Moore Stephens MWM Inc. JOHANNESBURG 50 Oxford Road Parktown Johannesburg 2193 South Africa Telephone: Facsimile: E-mail: Website: Olivier Barbeau International Liaison:

Mailing Address P.O. Box 3094 Houghton 2041 South Africa +27 (0) 11 544 0700 +27 (0) 86 567 4135 [email protected]

145

South Africa (CONTINUED)GMT+2 Moore Stephens B&W Inc LICHTENBURG Mailing Address P.O. Box 2773 Lichtenburg 2740 South Africa

Office 3, 71 Church Street Lichtenburg North West Province 2740 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 18 632 1772 +27 (0) 86 605 7063 [email protected] http://southafrica.moorestephens.com/ Lichtenburg.aspx Johan Pretorius Sindy Pretorius Wilna de Villiers

Merwyn Ferreira Andrew Bennie Adolf Prinsloo International Liaison:

Merwyn Ferreira [email protected]

Moore Stephens RB PIETERMARITZBURG Mailing Address P.O. Box 13774 Cascades, 3202 Pietermaritzburg South Africa

North View 8 Bush Shrike Close Victoria Country Club Estate 170 Peter Brown Drive Montrose, Pietermaritzburg, 3201 South Africa Telephone: Facsimile: E-mail: Website: Brett Berriman Johan Riekert International Liaison: International Tax:

+27 (0) 33 347 0220 +27 (0) 33 347 0223 [email protected]

Moore Stephens WK Incorporated PORT ELIZABETH 401 Cape Road Cotswold Port Elizabeth 6045 South Africa Telephone: Facsimile: E-mail: Website: Tommy van der Mescht Louw Slabbert George Friend International Liaison and Tax:

146

Mailing Address P.O. Box 7560 Newton Park Port Elizabeth 6055 South Africa +27 (0) 41 365 3521 +27 (0) 41 365 2351 [email protected]

South Africa (CONTINUED)GMT+2 Moore Stephens B&W Inc PRETORIA Mailing Address P O Box 35847 Menlo Park 0102 South Africa

1st Floor 321 Alpine Way Lynnwood 0081 Pretoria South Africa Telephone: Facsimile: E-mail: Website:

+27 (0)12 348 7003 +27 (0)12 348 7090 [email protected] www.moorestephens.co.za Merwyn Ferreira Sindy Pretorius Wilna de Villiers

Andrew Bennie Adolf Prinsloo Johan Pretorius International Liaison and Tax:

Adolf Prinsloo [email protected]

Moore Stephens VDA INC STELLENBOSCH Mailing Address P.O. Box 12246 Die Boord 7613 South Africa

Moore Stephens VDA Building 24 Techno Avenue Technopark Stellenbosch, 7600 South Africa Telephone: Facsimile: E-mail: Website:

+27 (0) 21 880 1718 +27 (0) 21 880 1425 [email protected] www.moorestephens.co.za

Izak du Plessis Margeaux Stofberg International Liaison:

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Pieter-Louw van der Ahee George du Preez Pieter-Louw van der Ahee [email protected]

Moore Stephens Risk Services (Pty) Ltd. STELLENBOSCH Moore Stephens VDA Building 24 Techno Drive Techno Park Stellenbosch, 7600 South Africa Telephone: Facsimile: E-mail: Website:

Mailing Address P.O. Box 12249 Die Boord Stellenbosch 7613 South Africa

+27 (0) 21 880 1718 +27 (0) 21 880 1306 [email protected] www.moorestephens.co.za

Louw van der Merwe International Liaison:

Louw van der Merwe [email protected]

South KoreaGMT+9 See Korea

147

SpainGMT+1 Moore Stephens Hispania, S.L. National Umbrella Company BARCELONA C/Aribau 153 entlo 1a 08036 Barcelona Spain Telephone: Facsimile: E-mail: Website:

+34 93 434 40 40 +34 93 434 40 41 [email protected] www.moorestephens.es

International Liaison:

Jorge Blanquer [email protected]

Moore Stephens Hispania, S.L. National Umbrella Company MADRID General Martinez Campos 42 bajo 2a 28010 Madrid Spain Telephone: Facsimile: E-mail: Website:

+34 91 310 40 46 +34 91 308 34 92 [email protected] www.moorestephens.es

Fernando Fernández (Chairman) Cayetano López (Secretary) José María Del Cid Joaquín Fanjul International Liaison:

Mariano González Manuel Julve Joan Siurana Francisco Rios

Jorge Blanquer [email protected]

Moore Stephens Addveris Auditores Y Consultores S.L.P. BARCELONA C/Aribau 153 entlo 1ª 08036 Barcelona Spain Telephone: Facsimile: E-mail: Website: Joan Siurana Jorge Blanquer Pere Saumoy International Liaison:

148

+34 93 434 40 40 +34 93 434 40 41 [email protected]

Spain (CONTINUED)GMT+1 Moore Stephens AMS, S.L. BILBAO Gardoki 9 pral. izqda 48008 Bilbao Spain Telephone: Facsimile: E-mail: Website:

+34 94 443 66 00 +34 94 410 38 79 [email protected] www.moorestephensams.com

Javier Arzuaga Souto (Managing Begoña Méndez Garmendia Daniel Gago Peromingo Partner) Francisco José Espinosa Barro Fernando Vicente del Rey Moore Stephens AMS, S.L. LOGROÑO Avda. Portugal 2, 3° izda 26001 Logroño Spain Telephone: Facsimile: Website:

+34 94 122 03 00 +34 94 120 70 16 www.moorestephensams.com

José Maria Gómez Aguilar

Fernando Vicente del Rey

Moore Stephens AMS, S.L. VITORIA Jose Joaquin Landázuri 15-1°-izda 01008 Vitoria Alava Spain Telephone: Facsimile: Website:

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+34 94 513 09 19 +34 94 514 27 79 www.moorestephensams.com

Ignacio Barturen Fernandez

Fernando Vicente del Rey

149

Spain (CONTINUED)GMT+1 Moore Stephens Iberica de Auditoria, S.L., MADRID General Martínez Campos 42, bajo 2ª 28010 Madrid Spain Telephone: Facsimile: E-mail: Website:

+34 91 310 40 46 +34 91 308 34 92 [email protected] www.msmadrid.com Pablo Fernández Fernando Fernández Ripoll Mario Ovejero Ana Romillo

Fernando Fernández Francisco Martínez Carmen Martínez Cayetano López International Liaison: International Tax:

Cayetano López [email protected]

Moore Stephens SP SL MARBELLA Marqués del Duero, 76 3ªD – 29670 San Pedro de Alcántara Marbella Spain Telephone: Facsimile: E-mail: Website:

+34 952 799 413 +34 952 782 794 [email protected] www.moorestephenssp.es

Kieran Power International Liaison:

Carlos Cabrera Blanco Kieran Power [email protected]

Moore Stephens Fidelitas Auditores, S.L. OVIEDO Alonso Quintanilla, 3, 2° H Apartado N°.1240 33002 Oviedo Spain Telephone: Facsimile: E-mail: Website: Joaquín Fanjul Antonio Alonso Sanz Sandra Alonso Díaz

150

+34 985 22 75 15 +34 985 22 00 81 [email protected] www.moorestephens-fidelitas.com Mariano González José Luis Canteli Díaz

Spain (CONTINUED)GMT+1 Moore Stephens Ibergrup, S.A.P. VALENCIA Poeta Querol Nº 9-1ª 46002 Valencia Spain Telephone: Facsimile: E-mail: Website:

+34 96 384 31 61 +34 96 385 13 26 [email protected] www.moorestephensibergrup.es Celestino Aparicio Nicolás Pérez Haba Carlos Hernández de Alba Arantza Giner Inchausti

Francisco Rios Pablo Acha Cesar Gregori Francisco J. Calvet Javier Calvet Garcia

Moore Stephens Ibergrup, S.A.P. PALMA DE MALLORCA C/Eusebio Estada, 37-bajos 07004 Palma de Mallorca Spain Telephone: Facsimile: E-mail: Website:

+34 971 763 844 +34 971 760 626 [email protected] www.moorestephensibergrup.es

Francisco Diaz Moore Stephens JMC, S.L. SEVILLA C/Caños de Carmona, no. 9 - 4ºA 41003 Sevilla Spain Telephone: Facsimile: E-mail: Website:

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+34 954 213 772 +34 957 496 189 [email protected] www.moorestephens.es

José María Del Cid Jesús Hernández Gil Salvador Picossi Ramírez

Felipe Rivera Porras Juan Manuel Garrido Martin Miguel Lomas Molina

Offices also in Malaga and Granada Moore Stephens JMC, S.L. CORDOBA C/Córdoba de Veracruz, No. 5-7º 1 14008 Córdoba Spain Telephone: E-mail:

+34 957 498 569 [email protected]

Miguel Lomas Molina

151

Spain (CONTINUED)GMT+1 Moore Stephens JMC, S.L. GRANADA C/Marqués de Mondejar, No. 4 Epita. A y B 18005 Granada Spain Telephone: E-mail:

+34 958 536 125 [email protected]

Jesús Hernández Gil Moore Stephens Ibergrup, S.A.P. SEVILLA Parque Empresarial Vega del Rey C/Judería. edificio Vega 2 41900 Camas (Sevilla) Spain Telephone: Facsimile: E-mail: Website:

+34 954 587 773 +34 954 587 774 [email protected] www.moorestephensibergrup.es

Manuel Morales Moore Stephens AFJ Auditores, S.L. VALLADOLID Cobalto 9 - 1st Floor 47012 Valladolid Spain Telephone: Facsimile: E-mail: Website:

+34 983 361 771 +34 983 359 985 [email protected] www.moorestephens.es

Mariano González

Joaquín Fanjul

Moore Stephens LP, S.L. ZARAGOZA Fernando el Católico 11 ent. Izda. 50006 Zaragoza Spain Telephone: Facsimile: E-mail: Website: Pedro Lomba Mª Pilar Pinilla Manuel Julve

+34 976 56 24 43 +34 976 56 34 77 [email protected] www.mszaragoza.com José Luis Valero Andrés Fuertes

Sri LankaGMT+5.5 Please see the correspondent firm listing

152

SwedenGMT+1 Moore Stephens KLN AB GOTHENBURG Lilla Bommen 4 A SE-411 04 Gothenburg Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)31 739 1300 +46 (0)31 739 1301 [email protected] www.moorestephens.se

Carl Magnus Kollberg Ulf Lindesson

Flemming Nilausen

International Liaison:

Flemming Nilausen [email protected]

International Tax:

Offices in Gothenburg and Uddevalla Moore Stephens Ranby AB GOTHENBURG Mailing Address Box 31028 SE-400 32 Gothenburg Sweden

Första Långgatan 30 SE-400 32 Gothenburg Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)31 722 42 00 +46 (0)31 722 42 01 [email protected] www.moorestephens.se

International Liaison: International Tax:

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Jan-Erik Johansson Niklas Larsson Patrik Löwenadler Reino Svärdh

Agneta Adlercreutz Emil Berglund Anders Gustavsson Björn Hedström

Niklas Larsson [email protected]

Offices in Gothenburg, Kungälv and Stenungsund Moore Stephens Linköping AB LINKÖPING Klostergatan 29 SE-582 23 Linköping Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)13 31 56 80 +46 (0)13 31 22 33 [email protected] www.moorestephens.se

Nils Linderfalk International Liaison and Tax:

Nils Linderfalk [email protected]

153

Sweden (CONTINUED)GMT+1 Moore Stephens Malmö AB MALMÖ Mailing Address Box 4051 SE-203 11 Malmö Sweden

Kattsundsgatan 27 SE-203 11 Malmö Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)40 102660 +46 (0)40 129150 [email protected] www.moorestephens.se

Patrik Andersson Lars Norberg International Liaison:

Johan Kling Martin Johnsson Patrik Andersson [email protected]

Moore Stephens Allegretto AB STOCKHOLM Mailing Address P.O. Box 38120 10064 Stockholm Sweden

Ringvägen 100 118 60 Stockholm Sweden Telephone: Facsimile: E-mail: Website:

+46 (0)8 644 18 00 +46 (0)8 644 98 99 [email protected] www.moorestephens.se Barbro Wikman Peter Johansson P.O. Wennerlund Ann-Christine Skyttberg Lena Gustavsson

Sture Eriksson Lars Erik Engberg Anders Ericsson Jan Gustafsson Eva Stein Kerstin Norlin International Liaison:

Eva Stein [email protected]

SwitzerlandGMT+1 Moore Stephens Switzerland Association GENEVA Mailing Address P.O. Box 90 1211 Geneva 20 Switzerland

23, avenue de 1202 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 97 [email protected] www.moorestephens.ch

Jacques Grossen (Chairman and Country Co-ordinator) Graham Paul (Technical Coordinator)

154

Anton Müller (Treasurer)

Switzerland (CONTINUED)GMT+1 Acklin & Keusch AG AARAU Rössligutstrasse 2 CH-5001 Aarau Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 62 836 20 60 +41 (0) 62 836 20 61 [email protected] www.acklinkeusch.ch

Thomas Acklin WP International Liaison and Tax:

Thomas Acklin WP [email protected]

Moore Stephens Refidar S.A. GENEVA Mailing Address P.O. Box 90 1211 Geneva 20 Switzerland

23, avenue de 1202 Geneva Switzerland Telephone: Facsimile: E-mail: Website: Dalmazio Lolli Marco Moscatelli Graham Paul International Liaison: International Tax:

+41 (0) 58 911 86 00 +41 (0) 58 911 86 97 [email protected]

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Ilex FiduTrust SA GENEVA Mailing Address P.O. Box 3338 1211 Geneva 3 Switzerland

6, place des Eaux-Vives 1207 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 22 849 83 40 +41 (0) 22 786 18 46 [email protected] www.ilex.ch

Kaloyan Stoyanov International Liaison and Tax:

Kaloyan Stoyanov [email protected]

155

Switzerland (CONTINUED)GMT+1 CRC Cabinet de Révision & Conseil SA GENEVA Mailing Address P.O. Box 3444 1211 Geneva 3 Switzerland

6, place des Eaux-Vives 7207 Geneva Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 22 707 49 50 +41 (0) 22 707 49 58 [email protected] www.auditcrc.com

Raj Nair International Liaison:

Jean-David Monribot Raj Nair [email protected]

Moore Stephens Refidar S.A. LAUSANNE 5 Rue Marterey Case postale 6179 1002 Lausanne Switzerland Telephone: Facsimile: E-mail: Website: Jacques Grossen International Liaison: International Tax:

+41 (0) 21 321 81 21 +41 (0) 21 321 81 22 [email protected]

ILEX Fiduciaire SA LAUSANNE Mailing Address P.O. Box 6547 1002 Lausanne Switzerland

Rue du Midi 18 1003 Lausanne Switzerland Telephone: Facsimile: E-mail: Website: Samuel Zufferey International Liaison and Tax:

156

+41 (0) 21 349 10 00 +41 (0) 21 349 10 01 [email protected]

Switzerland (CONTINUED)GMT+1 Moore Stephens Luzern AG LUCERNE Obergrundstrasse 61 CH-6003 Luzern Switzerland Telephone: Facsimile: E-mail: Website: Urs Manetsch A Nino Iuliano A International Liaison and Tax:

+41 (0)41 555 05 55 +41 (0)41 555 05 56 [email protected]

Studio Giuseppe Ferrari S.A. Revisioni e consulenze aziendali LUGANO Viale St. Franscini 20 Casella Postale 5967 6901 Lugano Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 91 923 78 09 +41 (0) 91 923 22 88 [email protected] www.moorestephens.ch

Giuseppe Ferrari Ilex Trust Lugano SA LUGANO

S Mailing Address P.O. Box 6504 6901 Lugano Switzerland

Via Pioda 12 6900 Lugano Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 91 911 70 20 +41 (0) 91 911 70 21 [email protected] www.ilex.ch

Andrea Melera

157

Switzerland (CONTINUED)GMT+1 Fiduciaire Muller Christe & Associés SA NEUCHÂTEL rue du Temple-Neuf 4 2001 Neuchâtel Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 32 722 19 19 +41 (0) 32 722 19 20 [email protected] www.fidmc.ch Daniele Raffaele Raphaël Vonlanthen

Jacques Christe Damien Schaller Georges Schneider International Liaison:

Damien Schaller [email protected]

Roger Voirol Fiduciaire SA NEUCHÂTEL Faubourg de l’Hôpital 19 P.O. Box 2946 2001 Neuchâtel Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 32 724 14 14 +41 (0) 32 724 14 15 [email protected] www.rvfid.ch

International Liaison:

Nicolas Voirol [email protected]

Moore Stephens Refidar S.A. NYON Place Bel-Air 5 Case postale 1347 1260 Nyon 1 Switzerland Telephone: Facsimile: E-mail: Website: Jacques Grossen Grégoire Etienne International Liaison: International Tax:

158

+41 (0) 58 911 86 00 +41 (0) 58 911 86 99 [email protected]

Switzerland (CONTINUED)GMT+1 Dr. Rietmann & Partner AG ST GALLEN Vadianstrasse 44 CH-9001 St Gallen Switzerland Telephone: Facsimile: E-mail:

+41 (0) 71 221 10 50 +41 (0) 71 221 10 51 [email protected] Tsering D. Zora Michael Schwander

Walter Schwander Marcel Metzler Kurt Kränzlin International Liaison: International Tax:

Tsering D. Zora [email protected]

Refidar Moore Stephens AG ZURICH Europastrasse 18 CH-8152 Glattbrugg Zurich Switzerland Telephone: Facsimile: E-mail: Website:

+41 (0) 44 828 18 18 +41 (0) 44 828 18 80 [email protected] www.ms-zurich.com / http:// zurichmoorestephens.com

Beat Schnider Hélène Staudt International Liaison:

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Claudia Suter Hélène Staudt [email protected]

Moore Stephens Zug AG ZUG Alpenstrasse 15 P. O. Box 4853 CH-6304 Zug Switzerland Telephone: Facsimile: E-mail: Website: Anton Müller Bruno Suter International Liaison: International Tax:

+41 (0) 41 729 42 42 +41 (0) 41 729 42 29 [email protected]

159

Taiwan (ROC)GMT+8 Tiaoho & Co. TAIPEI 7F, 53 Nanjing East Road Section 2 Taipei 10464 Taiwan Telephone: Facsimile: E-mail: Website:

+886 (2) 2562 9889 +886 (2) 2581 5955 [email protected] www.moorestephens.com.tw

Andrea Kuo Baker Wu

Michael Kao Gary Wu

International Liaison: International Tax:

Michael Kao [email protected]

Tiaoho & Co. KAOHSIUNG 21 F/1 91 Chung Shan 2nd Road Kaohsiung Taiwan Telephone: Facsimile: E-mail: Website: Jackson C.J. Jwo Angela Chuang

+886 (7) 332 2003 +886 (7) 335 3691 [email protected] www.moorestephens.com.tw Kevin Chen

Tiaoho & Co. TAICHUNG Golden Enterprize 9 F/1 559 Ming Ch’uan Road Taichung Taiwan Telephone: Facsimile: E-mail: Website: Linny Chen John Chen

160

+886 (4) 2206 6932 +886 (4) 2206 0848 [email protected] www.moorestephens.com.tw Matthew Chang

ThailandGMT+7 Moore Stephens Dia Sevi Ltd BANGKOK 8/4 Floor 1, 2nd Soi Viphavadee 44 (Amornphan 4) Viphavadee-Rangsit Road Lardyao, Chatuchak Bangkok 10900 Thailand Telephone: Facsimile: E-mail: Website:

+66 (2) 9413584-5/9413656-7 +66 (2) 9413658 [email protected] http://www.msapl.com/ Vilairat Rojnucharin Chaovana Viwatpanachati

Sevi Viwatpanachati Pana Viwatpanachati Suvimol Kittayakiern International Liaison and Tax: International Liaison and Tax: International Liaison and Tax:

Chaovana Viwatpanachati [email protected]

Moore Stephens Dia Sevi Ltd BANGKOK 316/32 Sukhumvit 22 Klongtoey Bangkok 10110 Thailand Telephone: Facsimile: Website:

+66 (2) 3325126-9/3115520 +66 (2) 3115567 http://asiapacific.moorestephens.com

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TunisiaGMT+1 Moore Stephens Jelil Bouraoui & Co TUNIS 92 Ave Jugurtha Mutuelleville Tunis 1002 Tunisia Telephone: Facsimile: E-mail: Website:

+216 (71) 798 100 +216 (71) 787 820 [email protected] www.moore-jbco.com

Jelil Bouraoui A International Liaison and Tax:

Jelil Bouraoui A [email protected]

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TurkeyGMT+2 Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. Headquarters ISTANBUL Siddiklar Plaza Halk Sokak No: 56 Kat: 7 34742 Kozyatagi Istanbul Turkey Telephone: Facsimile: E-mail: Website:

+90 (216) 368 24 24 +90 (216) 368 24 45 [email protected] www.moorestephens.com.tr Serkan Yilmaz Ümmiye Aytaş Kösoğlu Ahmet Öztamur

Kenan Avci A Burak Onur Erkan Kahraman Idil Mumcuoğlu International Liaison: International Liaison:

Burak Onur [email protected]

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ANKARA Armada İş Merkezi Beştepe Mahallesi Dumlupınar Belvin No:6 A:Blok K:12 Bölüm 1233 Yenimahalle Ankara Turkey Telephone: Facsimile: E-mail: Website:

+90 (312) 235 63 10 +90 (312) 295 62 00 [email protected] www.moorestephens.com.tr

Moore Stephens Turkey MBK Bağimsiz Denetim ve SMMM A.Ş. ORDU Zaferi Milli Mahallesi Sitkican Caddesi No:55 Ordu Turkey Telephone: Facsimile: E-mail: Website:

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+90 (452) 223 10 23 +90 (452) 223 10 23 [email protected] www.moorestephens.com.tr

UkraineGMT+2 Yakovlev & Partners KIEV 3rd Floor istrative Building G 67 Peremogy Avenue Kiev, 03062 Ukraine Telephone: Facsimile: E-mail: Website:

+380 (44) 491 82 28 +380 (44) 206 10 30 [email protected] www.yakovlev.com.ua

Alexander Yakovlev International Liaison:

Alexander Yakovlev [email protected]

Moore Stephens Ukraine ODESSA Office 20 39/1 Uspenskaya Street Odessa 65014 Ukraine Telephone: Facsimile: E-mail:

+380 (48) 7773672 +380 (482) 349335 [email protected]

Pavel Lavsky International Liaison:

Pavel Lavsky [email protected]

See also Moore Stephens CIS Limited in London, UK.

United Arab EmiratesGMT+4 Moore Stephens DUBAI Courier Address Suite 202 Zalfa Building Al Garhoud Dubai United Arab Emirates Telephone: Facsimile: E-mail: Website: John Adcock Farad Kersi Lakdawala International Liaison:

Mailing Address P.O. Box 28817 Dubai United Arab Emirates

+971 (4) 282 0811/0783 +971 (4) 282 0812 [email protected]

For services in other emirates of U.A.E., Dubai office

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United Arab Emirates (CONTINUED)GMT+4 Moore Stephens ABU DHABI Courier Address Suite M 07 Blue Tower Building Block B Abu Dhabi United Arab Emirates

Mailing Address P.O. Box 110238 Abu Dhabi United Arab Emirates

Telephone: Facsimile: E-mail:

+971 (2) 642 90 66 +971 (2) 642 90 65 [email protected]

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

Moore Stephens JEBEL ALI Courier Address Suite 202 Zalfa Building Al Garhoud Dubai United Arab Emirates

Mailing Address P.O. Box 61429 Jebel Ali Free Zone Dubai United Arab Emirates

Telephone: Facsimile: E-mail: Website:

+971 (4) 881 7565/811 6809 +971 (4) 881 7626/881 9504 [email protected] http://middleeast.moorestephens.com

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

Moore Stephens SHARJAH Courier Address Suite 202 Zalfa Building Al Garhoud Dubai United Arab Emirates

Mailing Address P.O. Box 8537 Sharjah Airport International Free Zone Sharjah United Arab Emirates

Telephone: Facsimile: E-mail: Website:

+971 (6) 557 0794/(4) 282 0811 +971 (4) 282 0812 [email protected] http://middleeast.moorestephens.com

International Liaison:

John Adcock (Dubai and Muscat) [email protected]

164

United KingdomGMT Moore Stephens LLP LONDON 150 Aldersgate Street London EC1A 4AB Telephone: Facsimile: E-mail: Website:

+44 (0)20 7334 9191 +44 (0)20 7248 3408 [email protected] www.moorestephens.co.uk Marty Lau Charles Lazarevic Anton Luck Ian McBane Richard Moore Colin Moore Ian Murphy Robert Noye-Allen Patricia Osborne Philip Parr Andrew Potts Kelly Sheppard Michael Simms Gill Smith Paul Stockton David Sweet Phillip Sykes Tom Ward Nick Warner Valerie Watson Tim West Jeremy Willmont Katharine Wolstenholme Geoffrey Woodhouse Tim Woodward

Joanne Allen Mark Ayres Lorraine Bay Simon Baylis Nick Bennett Susan Bill Adrian Brook Michael Butler David Chopping Paul Clark Philip Cowan FCA Steve Durman David Edison Andrew Gallagher Simon Gallagher Andrew Galli Richard Greiner Michael Hathorn Matthew Hayes Mark Henderson Sarah Hillary Stephen Humphreys Jacquelyn Kimber Michael Kotsapas Paul Latarche International Liaison: International Tax Corporate: International Tax Personal:

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Richard Moore [email protected]

DX: 15 London/Chancery Lane

165

United Kingdom (CONTINUED)GMT Moore Stephens UK Limited (Executive Office) LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail: Website:

+44 (0) 20 7334 9191 +44 (0) 20 7248 3408 [email protected] www.moorestephens.co.uk

Nicholas Hilton (Executive Director) Moore Stephens Consulting Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website: Colin Moore Andrew Galli Paul Latarche David Fryer

+44 (0) 20 7334 9191 +44 (0) 20 7651 1991 www.bintelligent.co.uk Simon Lamb Katharine Wolstenholme David Edison David Sweet

Moore Stephens Insurance Brokers Limited LONDON 6 Raleigh House irals Way Waterside London, E14 9SN England U.K. Telephone: Facsimile: E-mail: Website: Richard Moore John Pilsbury

166

+44 (0) 20 7537 4992 +44 (0) 20 7537 3590 [email protected] www.moorestephens.co.uk Michael Brecknell John Baylis

United Kingdom (CONTINUED)GMT Snow Hill Trustees Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: E-mail:

+44 (0) 20 7334 9191 +44 (0) 20 7334 7973 [email protected]

Richard Moore Colin Moore

John Baylis Robin Worby

Moore Stephens CIS Limited LONDON 150 Aldersgate Street London EC1A 4AB England UK Telephone: Facsimile: Website:

+44 (0)20 7334 9191 +44 (0)20 7651 1545 www.moorestephens.ru

Gavin Stoddart

Elena Tikhnenko

DX: 15 London/Chancery Lane Moore Stephens BATH 30 Gay Street Bath BA1 2PA Telephone: Facsimile: E-mail: Website: Andrew Vince Mark Burnett International Liaison: International Tax Personal: International Tax Corporate:

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+44 (0) 1225 486100 +44 (0) 1225 448198 [email protected]

167

United Kingdom (CONTINUED)GMT Moore Stephens Chartered Financial Planners BATH 23 Gay Street Bath BA1 2NS Telephone: Facsimile: E-mail: Website:

+44 (0) 1225 788088 +44 (0) 1225 788070 [email protected] www.moorestephenscfp.com

Adrian McCabe David Freke International Liaison:

Huw Powell Adrian McCabe [email protected]

Moore Stephens BELFAST Donegall House 7 Donegall Square North Belfast BT1 5GB Northern Ireland Telephone: Facsimile: E-mail: Website:

+44 (0) 28 9032 9481 +44 (0) 28 9043 9185 [email protected] www.moorestephens.co.uk/ni

Rosemary Peters Gallagher OBE Nigel Thompson International Liaison:

Mervyn Dolan

Rosemary Peters Gallagher OBE [email protected]

Moore Stephens LLP BIRMINGHAM One Cornwall Street Birmingham B3 2DX Telephone: Facsimile: E-mail: Website:

+44 (0) 121 233 2557 +44 (0) 121 200 2558 [email protected] www.moorestephens.co.uk

Steve Ramsbottom Moore Stephens LLP BRISTOL One Redcliff Street Bristol BS1 6NP Telephone: Facsimile: E-mail: Website: Steve Ramsbottom

168

+44 (0) 117 922 5522 +44 (0) 117 925 7120 [email protected] www.moorestephens.co.uk

United Kingdom (CONTINUED)GMT Moore Stephens LLP CHATHAM Victory House Quayside Chatham Maritime Kent, ME4 4QU Telephone: Facsimile: E-mail: Website:

+44 (0) 1634 895100 +44 (0) 1634 895101 [email protected] www.moorestephens.co.uk

Simon Paterson

David Elliott

Moore Stephens (South) LLP CHICHESTER City Gates 2-4 Southgate Chichester West Sussex PO19 8DJ Telephone: Facsimile: E-mail: Website:

+44 (0) 1243 531600 +44 (0) 1243 520637 [email protected] www.moorestephens.co.uk/south Andrea Wulff Mike Scott Graham Francis

Mark Weil Andrew Henshaw Mike Wakeford International Liaison: International Tax:

Mike Scott [email protected]

Moore Stephens COLERAINE

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32 Lodge Road Coleraine County Londonderry Northern Ireland BT52 1NB Telephone: Facsimile: E-mail: Website:

+44 (0) 28 7035 2171 +44 (0) 28 7035 8419 [email protected] www.moorestephens.co.uk/ni

Trevor Griffith Steven Lindsay Rosemary Peters Gallagher OBE International Liaison: International Tax:

Nigel Thompson Hilary Farrell

Trevor Griffith [email protected]

169

United Kingdom (CONTINUED)GMT Moore Stephens CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: Facsimile: E-mail: Website:

+44 (0) 1536 461900 +44 (0) 1536 461100 [email protected] www.moorestephens.co.uk/east_midlands. aspx Andrew Page Peter Simons

Gerard Mallaghan Nicholas Bairstow Adrian Urquhart International Liaison: International Tax Corporate: International Tax Personal:

Adrian Urquhart [email protected]

Moore Stephens Financial Services (East Midlands) Limited CORBY Oakley House Headway Business Park 3 Saxon Way West Corby, NN18 9EZ Telephone: Facsimile: E-mail: Website:

+44 (0) 1536 462700 +44 (0) 1536 462701 [email protected] www.msfs.co.uk

Jon Telford (Managing Director) International Liaison:

Jon Telford [email protected]

Office also at Peterborough Moore Stephens DERRY ~ LONDONDERRY 21/23, Clarendon Street Derry~Londonderry Northern Ireland BT48 7EP Telephone: Facsimile: E-mail: Website: John Love John Bradley International Liaison:

170

+44 (0) 28 7126 1020 +44 (0) 28 7136 0005 [email protected]

United Kingdom (CONTINUED)GMT Moore Stephens EDINBURGH Exchange Place 3 Semple Street Edinburgh Scotland EH3 8BL Telephone: Facsimile: E-mail: Website: Paul Renz Donald Forsyth Robert Mackenzie Gareth Magee International Liaison: International Tax:

+44 (0) 131 473 3599 +44 (0) 131 473 3535 [email protected]

Moore Stephens Enfield Limited ENFIELD 57 London Road Enfield Middlesex EN2 6SW Telephone: Facsimile: E-mail: Website: David Anderson Robin Worby International Liaison: International Tax:

+44 (0) 20 8366 4331 +44 (0) 20 8367 8246 [email protected] www.moorestephens.co.uk Francis Corbishley

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David Anderson [email protected]

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United Kingdom (CONTINUED)GMT Moore Stephens GLASGOW 25 Bothwell Street Glasgow Scotland G2 6NL Telephone: Facsimile: E-mail: Website:

+44 (0) 141 567 4599 +44 (0) 141 567 4535 [email protected] www.scott-moncrieff.com Campbell McLundie David Boyd Bernadette Higgins

Gordon Armour Iain Lee Stewart MacDonald International Liaison: International Tax:

Gareth Magee [email protected]

Moore Stephens (Guildford) LLP GUILDFORD Priory House Pilgrims Court Sydenham Road Guildford Surrey, GU1 3RX Telephone: Facsimile: E-mail: Website:

+44 (0) 1483 538881 +44 (0) 1483 537331 [email protected] www.moorestephens.co.uk/south

Chris Goodwin Lesley Paler International Liaison: International Tax:

Danielle Griffin Chris Goodwin [email protected]

Moore Stephens (South) LLP ISLE OF WIGHT 9 St John’s Place Newport Isle of Wight PO30 1LH Telephone: Facsimile: E-mail: Website: Sue Lucas Kevin Cooper International Liaison: International Tax:

172

+44 (0) 1983 825000 +44 (0) 1983 822933 [email protected]

United Kingdom (CONTINUED)GMT Moore Stephens LARNE 3 High Street Larne County Antrim Northern Ireland BT40 1JN Telephone: Facsimile: E-mail: Website:

+44 (0) 28 2827 2698 +44 (0) 28 2827 7882 [email protected] www.moorestephens.co.uk/ni

William Henry Moore Stephens LIMAVADY Unit B, 2 Fleming Way Limavady County Londonderry Northern Ireland BT49 0FB Telephone: Facsimile: E-mail: Website:

+44 (0) 28 7772 2189 +44 (0) 28 7772 2268 [email protected] www.moorestephens.co.uk/ni

William Henry Moore Stephens (North West) LLP LIVERPOOL 110-114 Duke Street Liverpool L1 5AG Telephone: Facsimile: E-mail: Website: Brian McGain Keith Miller International Liaison:

+44 (0) 151 703 1080 +44 (0) 151 703 1085 [email protected] www.moorestephens.co.uk

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Mark Platt Simon McGain Brian McGain [email protected]

Office also in Widnes

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United Kingdom (CONTINUED)GMT Moore Stephens (North West) LLP MANCHESTER 6th Floor Blackfriars House The Parsonage Manchester M3 2JA Telephone: Facsimile: E-mail: Website:

+44 (0) 161 832 4281 +44 (0) 161 834 5264 [email protected] www.moorestephens.co.uk

Keith Miller Keiron Kelly International Liaison:

Andrew McGain Brian McGain [email protected]

Moore Stephens M+A Limited NORWICH 7 The Close Norwich NR1 4DJ Telephone: Facsimile: E-mail: Website:

+44 (0) 1603 227620 +44 (0) 1603 227610 [email protected] www.mapartners.co.uk

Senior Manager:

Scott Lindsay [email protected]

Moore Stephens PETERBOROUGH Rutland House Minerva Business Park Lynch Wood Peterborough PE2 6PZ Telephone: Facsimile: E-mail: Website: Dickon Sandbach Mick Lumsden Andy Hancock Financial Services: International Liaison: International Tax Corporate: International Tax Personal:

174

+44 (0) 1733 397300 +44 (0) 1733 397349 [email protected]

United Kingdom (CONTINUED)GMT Moore Stephens (South) LLP SALISBURY 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire, SP1 2TJ Telephone: Facsimile: E-mail: Website:

+44 (0)1722 335182 +44 (0)1722 412154 [email protected] www.moorestephens.co.uk/south

Andrew Williams Andrew Coldwell International Liaison: International Tax:

Robert Newman Peter Richardson (Associate) Andrew Coldwell [email protected]

Moore Stephens SCARBOROUGH 12/13 Alma Square Scarborough North Yorkshire YO11 1JU Telephone: Facsimile: E-mail: Website:

+44 (0) 1723 360361 +44 (0) 1723 500564 [email protected] www.moorestephens.co.uk

Stephen Watson International Liaison and Tax:

Stephen Watson [email protected]

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DX: 61836 Scarborough 1 Offices also in Kirkbymoorside and Pickering Moore Stephens (South) LLP SOUTHAMPTON The French Quarter 114 High Street Southampton SO14 2AA Telephone: Facsimile: E-mail: Website: Andrew Coldwell Andrew Stevens International Tax:

+44 (0) 23 8033 0116 +44 (0) 23 8033 8674 [email protected]

175

United Kingdom (CONTINUED)GMT Moore Stephens LLP SOUTHAMPTON The French Quarter 114 High Street Southampton SO14 2AA Telephone: Facsimile: E-mail: Website:

+44 (0) 23 8033 0116 +44 (0) 23 8033 8674 [email protected] www.moorestephens.co.uk

Duncan Swift Moore Stephens STOKE ON TRENT 6 Ridge House, Ridgehouse Drive Festival Park, Stoke on Trent Staffordshire ST1 5TL Telephone: Facsimile: E-mail: Website:

+44 (0) 1782 201120 +44 (0) 1782 201599 [email protected] www.moorestephens.co.uk

Mustafa Abdulali Neil Dingley International Liaison:

Mark Morris Ashley Conway Ashley Conway [email protected]

Moore Stephens LLP WATFORD 3-5 Rickmansworth Road Watford Hertfordshire WD18 0GX Telephone: Facsimile: E-mail: Website: Michael Finch

176

+44 (0) 1923 236622 +44 (0) 1923 245660 [email protected] www.moorestephens.co.uk

United States of AmericaGMT-5/10 Moore Stephens North America, Inc Executive Office SADDLE BROOK 250 Pehle Avenue Park 80 West, Plaza 2 Suite 200 Saddle Brook NJ 07663 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (201) 291 2660 +1 (201) 368 1944 [email protected] www.msnainc.org

Steven Sacks A [email protected]

Executive Director

Alexandra DeFelice Sr Manager - Communications & Program Dev [email protected] T: +1 917 338 6047 Atkinson & Co. Ltd. ALBUQUERQUE Mailing Address P.O. Box 25246 Albuquerque New Mexico 87125 U.S.A.

6501 Americas Parkway, NE Suite 700 Albuquerque New Mexico 87110 U.S.A. Telephone: Facsimile: E-mail: Website: Clarke Cagle Stephanie Catasca Mike Chelius Doug Cox Barbara A. Lewis International Liaison:

+1 (505) 843-6492 +1 (505) 843-6817 [email protected] www.atkinsona.com Martin E. Mathisen Michael A. Mimovich M. Blake Motl Henry C. South

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Henry C. South [email protected]

177

United States of America (CONTINUED)GMT-5/10 Decosimo ATLANTA Overlook III – Suite 1100 2859 Paces Ferry Road Atlanta Georgia 30339 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (770) 980-9394 +1 (770) 980-9230 [email protected] www.decosimo.com

James S. Jackson International Liaison: International Tax:

Patrick Terry James S. Jackson [email protected]

Moore Stephens Tiller, LLC ATLANTA 780 Johnson Ferry Road Suite 325 Atlanta Georgia 30342 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (404) 256-1606 +1 (404) 255-6114 [email protected] www.mstiller.com William C. Lankford Jr. Bruce MacEwen Gary J. Solomon Douglas D. Taylor

Marcus G. Dowling Cary M. Flewellyn Barry E. Fruchter Rose Keller International Liaison:

Marcus G. Dowling [email protected]

Blue & Co., LLC BLOOMINGTON 101 W. Kirkwood, Suite 236 Bloomington Indiana 47404 U.S.A. Telephone: Facsimile: E-mail: James A. Suttner

178

+1 (812) 334-0200 +1 (812) 334 0202 [email protected]

United States of America (CONTINUED)GMT-5/10 G.T. Reilly & Company BOSTON 424 Adams Street Milton Massachusetts 02186-4358 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (617) 696-8900 +1 (617) 698-1803 [email protected] www.gtreilly.com Linda J. Kramer Carol A. Magyar Thomas J. O’Connor Anthony P. Smeriglio (Managing Director)

Frank T. Ardito Giuseppe (Joe) Femia William B Ford Charles S. Kennedy David J. Keyo International Liaison: International Tax:

Anthony P. Smeriglio [email protected]

DiCicco, Gulman & Co LLP BOSTON 150 Presidential Way Suite 510 Woburn Massachusetts 01801 U.S.A. Telephone: Facsimile: E-mail: Website: Laurie J. Austin Laura K. Barooshian Cheryl Burke Steve Colella Chad DaGraca Leonard N. DiCicco Jr. Jonathan Farrell International Liaison: International Tax:

+1 (781) 937 5300 +1 (781) 937 5100 [email protected] www.dgca.com Donald A. Greenhalgh Richard Gulman Stephen Minson Joel Rothenberg George D. Shaw David M. Sullivan Donald J. Troy

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Cheryl Burke [email protected]

179

United States of America (CONTINUED)GMT-5/10 Moore Stephens Tiller, LLC BRUNSWICK 1612 Newcastle Street Suite 200 Brunswick Georgia 31520 U.S.A. Telephone: Facsimile: Website:

+1 (912) 265-1750 +1 (912) 264-4976 www.mstiller.com

Angela L. Heys Charles M. Martin International Liaison:

Christopher B. Thomas Marcus G. Dowling [email protected]

Holthouse Carlin & Van Trigt LLP CAMARILLO 400 W. Ventura Blvd. Suite 250 Camarillo California 93010 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (805) 374-8555 +1 (805) 413-1749 [email protected] www.hcvt.com

William L. Warburton

John R. Lilly

International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Rea & Associates, Inc. CAMBRIDGE 941 Steubenville Avenue P.O. Box 820 Cambridge Ohio 43725-0820 U.S.A. Telephone: Facsimile: E-mail: Website: Maribeth Wright International Liaison: International Tax:

180

+1 (740) 432-5658 +1 (740) 432-2049 [email protected]

United States of America (CONTINUED)GMT-5/10 Blue & Co., LLC CARMEL 12800 N. Meridian Street Suite 400 Carmel Indiana 46032 U.S.A. Telephone: Facsimile: E-mail: Website: Robert A. Abel Robert C. Ellis Jerry M. Hammel Douglas M. Hasler International Liaison: International Tax:

+1 (317) 848-8920 +1 (317) 573-2458 [email protected]

Decosimo CHATTANOOGA Suite 1100 Tallan Financial Center Two Union Square Chattanooga Tennessee 37402 U.S.A. Telephone: Facsimile: E-mail: Website: Robert L. Belcher H. Ken Conner D. Michael Costello J. Thomas Decosimo R. Frederick Decosimo Rose E. Decosimo Nick Decosimo Thomas P. Eiseman Renee B. Ford Jennifer A. Goodman International Liaison: International Liaison: International Tax:

+1 (423) 756-7100 +1 (423) 756-2939 [email protected] www.decosimo.com

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Charles F. Groves III Marshall M. Harvey John E. Henegar Barry L. Hoffman Karl J. Jordan Kimberley A. Bales James T. Morrison W. Coleman Powell A William R. Russell Nick Decosimo [email protected]

181

United States of America (CONTINUED)GMT-5/10 Bansley and Kiener, LLP CHICAGO O’Hare Plaza 8745 W. Higgins Road Suite 200 Chicago Illinois 60631 U.S.A. Telephone: Facsimile: Website: Helen Chronowski Vincent M. Guzaldo Robert J. Hannigan Robert J. Marschalk Megan M. Matthys Paul A. Merkel International Liaison and Tax:

+1 (312) 263-2700 +1 (312) 263-6935 www.bk-a.com Stephen R. Panfil Gerard J. Pater Timothy J. Quinn John W. Sanew III Danielle Tyler Timothy J. Quinn [email protected]

Decosimo CINCINNATI 201 East Fifth Street Suite 2100 Cincinnati Ohio 45202 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin Begley Paul E. Cheney Charles Bradley East International Liaison: International Liaison:

182

+1 (513) 579-1717 +1 (513) 579-1729 [email protected]

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. CLEVELAND 7325 Production Drive Suite C Mentor Ohio 44060-4658 U.S.A. Telephone: Facsimile: E-mail: Website: Ryan Dumermuth Alan C. Hill International Liaison: International Tax:

+1 (440) 266-0077 +1 (440) 266-0088 [email protected]

Blue & Co., LLC COLUMBUS 627 Washington Street Columbus Indiana 47202 U.S.A. Telephone: Facsimile: E-mail: Website: Sara C. Jacobi International Liaison: International Tax:

+1 (812) 376-9245 +1 (812) 379-4431 [email protected]

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Blue & Co., LLC COLUMBUS 8800 Lyra Drive Suite 450 Columbus Ohio 43240 Telephone: Facsimile: E-mail: Website: Kenneth L. Barton Larry E. King Bradley A. Shaw International Tax: International Liaison:

+1 (614) 885-2583 +1 (614) 885-0580 [email protected]

183

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. COLUMBUS 5775 Perimeter Drive Suite 200 Dublin Ohio 43017-3224 U.S.A. Telephone: Facsimile: E-mail: Website: Christopher E. Axene Kent Beachy Lee Beall David M. Cain Tracy Kaufman International Liaison: International Tax:

+1 (614) 889-8725 +1 (614) 889-0159 [email protected]

Rea & Associates, Inc. COSHOCTON 534 Main Street P.O. Box 607 Coshocton Ohio 43812-1612 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 622-8783 +1 (740) 622-1740 [email protected] www.reaa.com

Todd Mizer International Liaison: International Tax:

184

Lee Beall (Columbus, Ohio) [email protected]

United States of America (CONTINUED)GMT-5/10 MSPC CRANFORD 340 North Avenue 3rd Floor Cranford New Jersey 07016-2496 U.S.A. Telephone: Facsimile: E-mail: Website: James J. Flannery Angelo Coppolino David Evangelista Jon S. Gagliardi Robert J. Jannelli International Liaison: International Tax:

+1 (908) 272-7000 +1 (908) 272-7101 [email protected]

Travis Wolff, LLP DALLAS 15950 N. Dallas Parkway Suite 600 Dallas Texas 75248 U.S.A. Telephone: Facsimile: E-mail: Website: Catherine Bard Stephen Flanagan Robert Gonzales Geoffrey G. Gunn Jerri Hammer John Karls Perry S. Kaufman Kenneth W. Kay Vance McCollough Michael T. Means International Liaison:

+1 (972) 661-1843 +1 (972) 490-4120 [email protected] www.traviswolff.com

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Kelly Morgan Gillette Hunter Nibert Jeff Owens Mark Rambin Robert Rough J. Scott Stafford Jennifer Steele Kenneth B. Travis Justin Varnon Gary Wyatt Kenneth W. Kay [email protected]

185

United States of America (CONTINUED)GMT-5/10 Decosimo DALTON 109 West Morris Street P.O. Box 769 Dalton Georgia 30722 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (706) 278-7100 +1 (706) 278-1799 [email protected] www.decosimo.com

Allen B. Bentley International Liaison: International Tax:

Allen B. Bentley [email protected]

Moore Stephens Doeren Mayhew, P.C. DETROIT 305 West Big Beaver Road Troy Michigan 48084-0231 U.S.A. Telephone: Facsimile: Website: Joseph A. Amine Chad M. Anschuetz Richard J. Beamish Michael J. Berry Catherine G. Bruder Claudio S. Calado Mark A. Crawford Jonathan D. Dean Joseph C. DeGennaro Michael J. DePoli Terry Dykhouse Janice M. Fortin Todd R. Fox Patrick D. Fuelling Robert E. Gawthrop Todd Groeneveld Thomas J. Hinsberg Robin D. Hoag Dawn Jasinski Bruce G. Knapp International Liaison: International Liaison:

186

+1 (248) 244-3060 +1 (248) 244-3133 www.moorestephensdm.com James A. Koepke Jason LeRoy Stephen R. McCaghy Jeffrey M. McCann James J. Miesowicz Stephen R. Mihalik James L. Noteman James P. O’Rilley Robert M. Parks Aaron Partridge Peter Prychodko David Ritter Benedict P. Rybicki Thomas P. Schwanitz John T. Scollin Lawrence A. Simon Anne Taros Peter J. Treboldi Mia Yun Joseph A. Zito Joseph A. Amine [email protected]

United States of America (CONTINUED)GMT-5/10 Moore Stephens Tiller, LLC DULUTH 1960 Satellite Boulevard Suite 3600 Duluth Georgia 30097 U.S.A. Telephone: Facsimile: Website: Angela Griner Gregory W. Hayes International Liaison:

+1 (770) 995-8800 +1 (770) 995-0601 www.mstiller.com David Johnson Erin Owens Marcus G. Dowling [email protected]

Holthouse Carlin & Van Trigt LLP ENCINO 15760 Ventura Blvd Suite 1700 Encino California 91436 U.S.A. Telephone: Facsimile: E-mail: Website: Norm Tamkin International Liaison and Tax:

+1 (818) 849-3140 +1 (818) 849-3141 [email protected]

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United States of America (CONTINUED)GMT-5/10 Carr, Riggs & Ingram, LLC ENTERPRISE Mailing Address PO Box 312044 Enterprise Alambama 36331 U.S.A.

901 Boll Weevil Circle Suite 200 Enterprise Alabama 36330 U.S.A. Telephone: Facsimile: E-mail: Website: Scott Abrams Debi Alberdi Debbie Alexander Louise Anderson Sara Applewhite William Austin Bruce Averett Brian Barksdale Melissa Barnes Jim Bearden Doug Berry Jeff Best Kelly Bollinger Jeff Bridges Chris Burton Chris Cain Tom Carmichael William H. Carr Roman Carraway Michael Carter Chris Cheney Jennifer Christensen Robert Coker Jason Coleman David Compher Shelly Compton Tracy Conerly K. Dale Cooper John Cowart Jr. L. Thomas Cox Delmas Cumbee Candy Cunard Tom Davis David DeMarco Jeff Easterling Lorri Ericson-Kidder Randy Eure Marlyn Felsing Scott Ferguson Britton R. Finch

188

+1 (334) 347-0088 +1 (334) 347-7650 [email protected] www.cria.com Hardy Foreman Brian Free Tim Fulmer Hilton Galloway Don Gill Corey Gilliam Glen Gillyard Debbie Goode Albert Graci Steve Grice Matt Gunning Bryan Hall Jason Harpe Marie Harrison Karen Hauk Katie Hausenfluck Jon Heath Tim Herndon Amy Hightower Travis Hill Todd Hitchins Kris Hoffman Dan Holliday Laurie Holloway Oliver Holmes Dean Horne William L. Houff Charles (Chas) Hoyman Keith Hundley Vic Incinelli Phyllis Ingram Bill Iupe Mark J. Jones Michael Jordan Alan Jowers John W. Juchinewicz Jack Kase Lorie Keegan Twiggs Kelley Michelle Kiefer Continued...

United States of America (CONTINUED)GMT-5/10 Karen Kirkland Cliff Long Darell Lucas Katherine Lynn Michael Maddox Linda Marett Lisa Matthews Carolyn Maxton Joe May Larry May Pat McClarty Sandra McClarty Bruce D. McFadden Richard A. McKinney Dale Miller David Mills Ron Mills Doug Mims Harold Monk Jr. Deanna Muldowney Louis Murphy Alan Nast James Norris Bruce Nunnally David Oliver Barbara Oswalt Brent Pagragan Howard Patrick Darin Phillips Jane Phillips Douglas Pope Carol Radford Gina Rall Judy Rankin Philip Rebowe Sumner A. Reed Stephen Riggs IV Steve Riggs Tom Risalvato Ron Roberts Stephen Roberts Leslie Rahn Robinson International Liaison: International Tax:

Tina Robinson John Rowe Ann Marie Sale Mahlon Sanford Matt Schaeffer Joe Schenck Scott Schumpert Michael Scott Gary Sharp Edward Shaw Ronnie Shell David Sietsma Joel Sikes Tom Simms Kristen Simpson Elton Sims Sam Sims Chad Singletary Tommie Singleton Stanley M. Smith Brent Sparkman Ashley Stafford Lon Stafford Dawn Steed Jeanette Sullivan-Davis Colin Taylor Lowell Taylor Willie Teel Rodney Thornton Richard Tomichek Jr. James Walker Frank Walters Rick Weidner Donald (Don) Wheat Steve Wheeler Chad Whetstone Lanny White Michael (Mike) Whitney Richard Wilcox Jimmy Woodall Nancy Youngblood Michelle Stinnett

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William H. Carr [email protected]

Offices also in Birmingham, Dothan, Geneva, Montgomery (Alabama), Atlanta, Tifton, Valdosta, (Georgia), Crestview, Destin, Gainesville, Marianna, Mary Esther, Melbourne, Niceville, Orlando, Palatka, Panama City, Panama City Beach, St. Augustine, Tallahassee, Tampa (Florida), Bowling Green, Russellville (Kentucky), New Orleans, Metairie, Shreveport (Louisiana), Jackson (Mississippi), Belhaven, Clayton, Goldsboro, Greenville, La Grange, New Bern, Raleigh, Williamston, Wilson (North Carolina), Nashville (Tennessee), Austin, Georgetown, Houston (Texas).

189

United States of America (CONTINUED)GMT-5/10 Frost, PLLC FAYETTEVILLE 1200 E. Joyce Blvd Suite 301 Fayetteville Arkansas 72703 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (479) 695-4300 +1 (479) 695-4301 [email protected] www.frostpllc.com

Keith Ekenseair John Ervin International Liaison and Tax:

Kendal Powers Keith Ekenseair [email protected]

Holthouse Carlin & Van Trigt LLP FORT WORTH 421 West Third Street Suite 450 Fort Worth Texas 76102 U.S.A. Telephone: E-mail: Website:

+1 (817) 768-6000 [email protected] www.hcvt.com

Donna Hansen Scott Stephenson

Jeffrey Strug

Beene Garter LLP GRAND RAPIDS 56 Grandville Avenue SW Suite 100 Grand Rapids Michigan 49503-2679 U.S.A. Telephone: Facsimile: Website: David M. Barrons Peggy W. Bishop Howard L. Cutler Marc H. Gilbert Carol L. Hubbard Marla E. Huizing Brian E. LaFrenier Eric J. Larson International Liaison:

190

+1 (616) 235-5200 +1 (616) 235-5285 www.beenegarter.com Karl H. Leskovar Daniel Lynn Roxanne M. Page Ann M. Plummer Thomas P. Rosenbach Nancy J. Sabolish K. Eric Smith Claude A. Titche III Thomas P. Rosenbach [email protected]

United States of America (CONTINUED)GMT-5/10 Moore Stephens Doeren Mayhew, P.C. HOUSTON One Riverway Suite 1200 Houston Texas 77057 U.S.A. Telephone: Website: Richard Beutelschies Chris Haas Janet Bryan-Matura Carrie Koshkin Michael Kuchar Jennifer Mailhes International Liaison:

+1 (713) 789 7077 www.moorestephensdm.com Matt Martina Christopher T. Masters Tim Moore Juan Padilla Elissa Posway Steven Silverman Richard Beutelschies [email protected]

Decosimo HUNTSVILLE 301 Washington Street Suite 303 Hunstville Alabama 35801 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 256 517 1111 +1 877 568 7830 [email protected] www.decosimo.com

Derek Daniel International Liaison:

John E. Henegar (Chattanooga) [email protected]

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Blue & Co., LLC INDIANAPOLIS One American Square Suite 2200, Box 82062 Indianapolis Indiana 46282 U.S.A. Telephone: Facsimile: E-mail: Website: Edmund R. Abel Sally L. Cleveland Kameron H. McQuay Jeffery T. Neff Alan L. Parks International Liaison: International Tax:

+1 (317) 633 4705 +1 (317) 633-4889 [email protected]

191

United States of America (CONTINUED)GMT-5/10 Corbett, Duncan & Hubly, P.C. ITASCA 100 Pierce Road Suite 100 Itasca Illinois 60143 U.S.A. Telephone: Facsimile: Website: Kurt Anderson Dan Corbett Dan Duncan Koh Fujimoto International Liaison: International Liaison: International Tax:

+1 630 285-0215 +1 630 285-1166 www.cdha.com Bill Hubly Wendy Kelly Jun Okubo Koh Fujimoto [email protected]

Grassi & Co. JERICHO 50 Jericho Quadrangle Jericho NY 11753 U.S.A. Telephone: Facsimile: E-mail: Website: Louis Grassi Robert Brewer Tom Butler Jeffrey Cohen Ronald Eagar William Fischer David Freda Richard Gavin Geri Gregor Robert Grote

+1 (212) 256-3500 +1 (516) 256-3510 [email protected] www.grassias.com Eric H. Hananel Stephen Mannhaupt Eric Martinez Carl Oliveri John Pellitteri David Rottkamp David Sobel Alice Varisano David Warshauer

Office also located in New York City

192

United States of America (CONTINUED)GMT-5/10 Decosimo KNOXVILLE 800, S. Gay St. Suite 1919 Knoxville Tennessee 37929 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 865-546-0021 +1 865-546-7580 [email protected] www.decosimo.com

Janice Sansing International Liaison: International Tax:

Janice Sansing [email protected]

Blue & Co., LLC LEXINGTON 250 West Main St Suite 2900 Lexington Kentucky 40507 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (859) 253-1100 +1 (859) 253-1384 [email protected] www.blueandco.com R. Allen Norvell David R. O’Bryan James K. Pleasants

Paul D. Johnston Mary M. Karns Gregory C. Mullins International Liaison: International Tax:

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Douglas M. Hasler [email protected]

Rea & Associates, Inc. LIMA 2300 Baton Rouge Avenue Lima Ohio 45805-1130 U.S.A. Telephone: Facsimile: E-mail: Website: Mark J. McKinley International Liaison: International Tax:

+1 (419) 331-1040 +1 (419) 331-1120 [email protected]

193

United States of America (CONTINUED)GMT-5/10 Frost, PLLC LITTLE ROCK 425 West Capitol Ave Suite 3300 Little Rock Arkansas 72201 U.S.A. Telephone: Facsimile: E-mail: Website: T. J. Boyle Bob Childress Dennis Cooper Ted Duncan Greg Flesher Tom Gibbons International Liaison and Tax:

+1 (501) 376-9241 +1 (501) 374-5520 [email protected]

Holthouse Carlin & Van Trigt LLP LONG BEACH 100 Oceangate Suite 800 Long Beach California 90802 U.S.A. Telephone: Facsimile: E-mail: Website: Blake Christian Raymund Dagarad International Liaison and Tax:

194

+1 (562) 590-9535 +1 (562) 590-0395 [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP LOS ANGELES (Principal Office) 11444 West Olympic Blvd 11th Floor Los Angeles California 90064 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (310) 566-1900 +1 (310) 566-1901 [email protected] www.hcvt.com Julie Miller Patty O’Connell Ben Shiao John Van Trigt Morris Zlotowitz

Jim Carlin Ken Froelich Mara Hofman Phil Holthouse John Kishi International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Frazer, LLP LOS ANGELES 135 S. State College Blvd Suite 300 Brea California 92821 U.S.A. Telephone: Facsimile: E-mail: Website: Jacques Cohen Sharon A. Davis Tim Gulling Jeff C. Jones Ralph Lizardo International Liaison:

+1 (714) 990 1040 +1 (714) 671 1041 [email protected] www.frazerllp.com Lou Rendon Brian Tunnelle Susan Woo Dean Yamagata

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Jeff C. Jones [email protected]

195

United States of America (CONTINUED)GMT-5/10 Blue & Co., LLC LOUISVILLE 2650 Eastpoint Parkway Suite 300 Lousville Kentucky 40223 Telephone: Facsimile: E-mail: Website:

+1 (502) 992-3500 +1 (502) 992-3509 [email protected] www.blueandco.com

Steven E. Jones Dale B. Skaggs International Liaison: International Tax:

C. Michael Stigler Bradley A. Shaw [email protected]

Blue & Co., LLC LOUISVILLE - DOWNTOWN 500 W. Jefferson Street Suite 1600 Louisville Kentucky 40202 U.S.A. Telephone: Facsimile: E-mail: Website: John J. Ackerman Helen K. Cohen International Liaison: International Tax:

+1 (502) 584-1101 +1 (502) 584-4960 [email protected]

Rea & Associates, Inc. MARIETTA 132 South Fourth Street Marietta Ohio 45750-3208 U.S.A. Telephone: Facsimile: E-mail: Website: James Hensler International Liaison: International Tax:

196

+1 (740) 373-7423 +1 (740) 373-7492 [email protected]

United States of America (CONTINUED)GMT-5/10 SC&H Group MARYLAND 910 Ridgebrook Road Sparks Maryland 21152 USA Telephone: Facsimile: E-mail: Website: Bill Adams Duke Allen Jennifer Amato Ed Ben Lori Burgha Fran Burns Ron Causey Bob Dillon Nathan DiNatale Dennis FitzGerald Jim Francis Patrick Gahagan Jeff Glock International Liaison: International Liaison: International Tax:

+1 (410) 785 6746 +1 (410) 403-1570 [email protected]

Offices also in McLean (Virginia) Norcross (Georgia), Tampa (Florida) SC&H Group MCLEAN

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8300 Greensboro Drive Suite 700 McLean Virginia 22102 U.S.A. Telephone: Facsimile: E-mail: Website: Joe Freiburger Lynne Gummo Scott Heflin International Liaison: International Liaison: International Tax:

+1 703 287 5959 +1 703 599 9999 [email protected]

197

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. MEDINA 694 East Washington St P.O. Box 485 Medina Ohio 44258-0485 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (330) 722-8222 +1 (330) 722-7104 [email protected] www.reaa.com

Frank L. Festi Jr. David K. McCarthy International Liaison: International Tax:

Chad Welty Lee Beall (Columbus, Ohio) [email protected]

Decosimo MEMPHIS 1000 Ridgeway Loop Road Suite 402 Memphis Tennessee 38120 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (901) 683-8899 +1 (901) 683-8999 [email protected] www.decosimo.com

Frank P. Lamanna Jr. Kevin McAdams International Liaison: International Tax:

M. Arnold McGruder M. Arnold McGruder [email protected]

Moore Stephens Lovelace, P.A. MIAMI 701 Brickell Avenue Suite 550 Miami Florida 33131 U.S.A. Telephone: Facsimile: E-mail: Website: Julie A. Baird International Liaison: International Tax:

198

+1 (305) 819-9555 +1 (305) 819-9955 [email protected]

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. MILLERSBURG 212 North Washington Street Millersburg Ohio 44654-1122 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (330) 674-6055 +1 (330) 674-3859 [email protected] www.reaa.com

Thomas R. Jeffries Zac Morris International Liaison: International Tax:

Christopher A. Roush Michael K. Taylor Lee Beall (Columbus, Ohio) [email protected]

Armanino LLP NAPERVILLE 47 E. Chicago Ave Suite 328 Naperville Illinois 60540 U.S.A. Telephone: E-mail: Website:

+1 (630) 868 5000 [email protected] www.amllp.com

Lindy Antonelli International Liaison: International Tax:

Andy J. Armanino (San Ramon) [email protected]

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Decosimo NASHVILLE Roundabout Plaza 1600 Division St., Suite 225 Nashville Tennessee 37203 U.S.A. Telephone: Facsimile: E-mail: Website: Ken Lowery Mike Vaden Ronald Williams International Liaison: International Tax:

+1 (615) 292-7135 +1 (615) 292-7169 [email protected]

199

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. NEW PHILADELPHIA 122 Fourth Street NW P.O. Box 1020 New Philadelphia Ohio 44663-5120 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (330) 339-6651 +1 (330) 339-4837 [email protected] www.reaa.com Paul McEwan Donald McIntosh Kyle Stemple Annie Yoder

Lisa Beamer Mark Fearon Darlene Finzer Greg R. Goodie International Liaison: International Tax:

Lee Beall (Columbus, Ohio) [email protected]

Grassi & Co. NEW YORK 488 Madison Avenue New York NY 10022 USA Telephone: Facsimile: E-mail: Website:

+1 (212) 661 6166 +1 (212) 755 6748 [email protected] www.grassias.com Eric H. Hananel Phil Laycock Stephen Mannhaupt Eric Martinez Joseph Montero Carl Oliveri John Pellitteri David Rottkamp Robert Schachter Alan Silverstein David Sobel Rocco Totino Alice Varisano David Warshauer

Louis Grassi James Anziano Stephen Bracone Robert Brewer Mike Caggiano Jeffrey Cohen Ronald Eagar William Fischer David Freda Richard Gavin Michele Glattfelder Steven Goldstein Barry Goodman Geri Gregor Robert Grote International Liaison: International Tax:

Louis Grassi [email protected]

Office also located in Long Island

200

United States of America (CONTINUED)GMT-5/10 Citrin Cooperman & Company, LLP NEW YORK 529 Fifth Avenue New York New York 10017 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (212) 697-1000 +1 (212) 697-1004 [email protected] www.citrincooperman.com

Joel A. Cooperman (Managing Partner) Niles Citrin Robert Kaufman Terri Coffel Jeff Slavet F. Wayne Holton Aaron J. Chaitovsky Mark Schniebolk International Liaison: International Liaison: International Tax: International Tax:

Arnold J. Herrmann Gary M. Karlitz Michael DeVito Michael Rhodes David Bruckman Corey L. Massella Mark Fagan

Mark Fagan (White Plains) [email protected]

MSPC NEW YORK 546 Fifth Avenue 6th Floor New York New York. 10036-5000 U.S.A. Telephone: Facsimile: E-mail: Website: James J. Flannery Richard J. Montalbano International Liaison: International Tax:

U +1 (212) 682-1234 +1 (212) 687-8846 [email protected]

201

United States of America (CONTINUED)GMT-5/10 Citrin Cooperman & Company, LLP NORWALK 37 North Avenue Norwalk Connecticut 06851-3832 U.S.A. Telephone: Facsimile: E-mail: Website: Mark Fagan Alan G. Badey Pat Spagnoli International Liaison: International Liaison: International Tax: International Tax:

+1 (203) 847 4068 +1 (203) 849 0624 [email protected]

Eadie & Payne, LLP ONTARIO 4200 Councours Suite 360 Ontario California 91764-4982 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (909) 466 5252 +1 (909) 466 5250 [email protected] www.eadiepaynellp.com

Todd C. Landry International Liaison:

202

John F. Prentice [email protected]

United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP ORANGE COUNTY 555 Anton Blvd Suite 700 Costa Mesa California 92626 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (714) 361-7600 +1 (714) 361-7601 [email protected] www.hcvt.com Donna Hansen Scott Stephenson Jeffrey Strug

Michele Carter David Erard Curt Giles International Liaison and Tax:

Greg Hutchins (Westlake Village) [email protected]

Moore Stephens Lovelace, P.A. ORLANDO Commerce Plaza Suite 400 1201 South Orlando Avenue Winter Park Florida 32789-7192 U.S.A. Telephone: Facsimile: E-mail: Website: Kurt A. Alter Scot E. Aurelius William Blend Farlen Halikman International Liaison: International Tax:

+1 (407) 740-5400 +1 (407) 740-0012 [email protected] www.msla.com Rob Matschner William Miller Jr. Kevin D. Murphy Daniel J. O’Keefe

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Kevin D. Murphy [email protected]

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United States of America (CONTINUED)GMT-5/10 Holthouse Carlin & Van Trigt LLP PASADENA 350 West Colorado Blvd Suite 500 Pasadena California 91105 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin Cordano Hans Gustafsson Vicken Haleblian International Liaison and Tax:

+1 (626) 243-5100 +1 (626) 243-5101 [email protected]

Citrin Cooperman & Company, LLP PHILADELPHIA 1800 JFK Boulevard Philadelphia Pennsylvania 19103 U.S.A. Telephone: Facsimile: E-mail: Website: Mark S. Carrow William C. Briggs International Liaison: International Liaison: International Tax: International Tax:

204

+1 (215) 545-4800 +1 (215) 545-4810 [email protected]

United States of America (CONTINUED)GMT-5/10 Armanino LLP PORTLAND 9755 SW Barnes Road Suite 660 Portaland Oregon 97225 U.S.A. Telephone: E-mail: Website:

+1 (503) 535 1260 [email protected] www.amllp.com

Bruce Kirschenbaum International Liaison: International Tax:

Andy J. Armanino (San Ramon) [email protected]

Frost, PLLC RALEIGH 3605 Glenwood Ave Suite 370 Raleigh North Carolina 27612 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (919) 782-8410 +1 (919) 881-0892 [email protected] www.frostpllc.com

Homer Duncan International Liaison and Tax:

Del Rush Del Rush [email protected]

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Eadie and Payne, LLP REDLANDS 1839 West Redlands Blvd., Redlands California 92373 U.S.A. Telephone: Facsimile: E-mail: Website: Eden C. Casareno Deborah L. Crowley Adrienne J. Lindgren International Liaison:

+1 (909) 793-2406 +1 (909) 792-3516 [email protected]

205

United States of America (CONTINUED)GMT-5/10 The Bonadio Group ROCHESTER 171 Sully’s Trail Suite 201 Pittsford New York 14534-4557 U.S.A. Telephone: Facsimile: Website: Gerald J. Archibald Charles Baracco Thomas F. Bonadio Thomas Bruckel Carl Cadregari Heidi Caton Kristen M. Clark Jean Close Jeffrey R. Corey Scott W. Cresswell Anthony Duffy Donald Eichenauer Robert Enright David Fabian Paul Fries Gregg Genovese Thomas Gianatasio Denise Gueli Paul Henry Thomas Kamide James T. Keefe Jamie Keiser Stanley Konopko Heather Leggiero International Liaison: International Tax:

+1 (585) 381-1000 +1 (585) 381-3131 www.bonadio.com Jeffrey Lewis Bettina Lipphardt Janine Mangione Philip A. Mann Karen Nasoni John Olsen Jeffrey F. Paille Amanda Parker Kenneth Pink Leah Powell Gordon Robbie Eileen Semmler Randall Shepard Michael Smith Nancy Snyder Craig M. Stevens Donald Taylor Steve M. Terrigino Roger D. Upton Mario P. Urso Alan Walther Bruce B. Zicari II James J. Zielinski Richard Zweifel Thomas F. Bonadio [email protected]

Offices also in Albany, Buffalo, Syracuse, Perry, Geneva, Utica, New York City (New York) and Vermont

206

United States of America (CONTINUED)GMT-5/10 Armanino LLP SAN DIEGO 11512 El Camino Real Suite 311 San Diego California 92130 U.S.A. Telephone: E-mail: Website:

+1 858-794-9401 [email protected] www.amllp.com

Theresa Brown International Liaison: International Tax:

Andy J. Armanino (San Ramon) [email protected]

Frazer, LLP SAN DIEGO Website:

http://www.frazerllp.com/-us-2/

Services available through Los Angeles Armanino LLP SAN FRANCISCO 44 Montgomery Street Suite 900 San Francisco California 94104 U.S.A. Telephone: Facsimile: E-mail: Website: Scott Copeland Lynn Henley International Liaison: International Tax:

+1 (415) 568-3280 +1 (415) 568-3281 [email protected] www.amllp.com

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Ricardo Martinez Andy J. Armanino (San Ramon) [email protected]

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United States of America (CONTINUED)GMT-5/10 Armanino LLP SAN JOSE 50 W. San Fernando Street Suite 600 San Jose California 95113 U.S.A. Telephone: Facsimile: E-mail: Website: Scott Borgia Matthew Chavez Jon Davies Malcolm Ellerbe David Lee International Liaison: International Tax: International Tax:

+1 (408) 200-6400 +1 (408) 200-6401 [email protected]

Armanino LLP SAN RAMON 12657 Alcosta Blvd Suite 500 San Ramon California 94583 U.S.A. Telephone: Facsimile: E-mail: Website: Andy J. Armanino Matt Armanino Dan J. Bowen Bill Brause Theresa Brown John Brychel Dave Burlington Brad Cless Lori Colvin David Davis John Dunican Vintage Foster Tom E. Gard John Horner International Liaison: International Tax:

208

+1 (925) 790-2600 +1 (925) 790-2601 [email protected]

United States of America (CONTINUED)GMT-5/10 Peterson Sullivan LLP SEATTLE 601 Union Street Suite 2300 Seattle Washington 98101 U.S.A. Telephone: Facsimile: E-mail: Website: Kevin J. Allison Al W. Dunnell Ray G. Holmdahl Robert C. Keasal Brian D. Kennett David C. Lee International Liaison: International Tax:

+1 (206) 382 7777 +1 (206) 382 7700 [email protected]

Blue & Co., LLC SEYMOUR 106 Community Drive Seymour Indiana 47274 U.S.A Telephone: Facsimile: E-mail: Website: Jane L. Blevins Shannon M. Borden International Liaison: International Tax:

+1 (812) 522-8416 +1 (812) 523-8615 [email protected] www.blueandco.com

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Michael A. Fleetwood Bradley A. Shaw [email protected]

209

United States of America (CONTINUED)GMT-5/10 Citrin Cooperman & Company, LLP SPRINGFIELD 530 Morris Avenue Springfield New Jersey 07081 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (973) 218-0500 +1 (973) 218-0511 [email protected] www.citrincooperman.com

Alex Serrano Edward C. Horton International Liaison: International Liaison: International Tax: International Tax:

Wilfredo Fernandez Mark Fagan (White Plains) [email protected]

Brown Smith Wallace LLC ST. CHARLES 1551 Wall Street Suite 280 St. Charles Missouri 63303 U.S.A. Telephone: Facsimile: E-mail: Website: Frank Megargel

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+1 (636) 255-3000 +1 (636) 947-6128 [email protected] www.bswllc.com Bill Willbrand

United States of America (CONTINUED)GMT-5/10 Brown Smith Wallace LLC ST. LOUIS 1050 N. Lindbergh Blvd St. Louis Missouri 63132-2912 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (314) 983-1200 +1 (314) 983-1300 [email protected] www.bswllc.com Christopher C. Menz Donald L. Mitchell Tony Munns Larry N. Pevnick Earl Salsman Patrick M. Shelton Jeffrey S. Smith Karen S. Stern Harvey N. Wallace Barry H. Worth

Sheldon L. Baron Robin R. Bell Leslie (Les) Block Tony J. Caleca Martin M. Doerr Alan J. Fine Nancy A. Flachsbart Ted A. Flom Cathy B. Goldsticker Roy H. Kramer International Liaison:

Harvey N. Wallace [email protected]

Moore Stephens Lovelace, P.A. TALLAHASSEE Mailing Address P.O. Box 470 Tallahassee Florida 32302-0470 U.S.A.

307 West Park Avenue Suite 202 Tallahassee Florida 32301-1422 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (850) 224-4407 +1 (850) 222-3044 [email protected] www.msla.com

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Julie A. Baird International Liaison: International Tax:

Kevin D. Murphy [email protected]

211

United States of America (CONTINUED)GMT-5/10 Moore Stephens Lovelace, P.A. TAMPA AREA 311 Park Place Boulevard Suite 100 Clearwater Florida 33759 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (727) 531-4477 +1 (727) 538-2154 [email protected] www.msla.com

Steven R. Jones International Liaison: International Tax:

Russell J. “Jeff” Goolsby Kevin D. Murphy [email protected]

Frazer, LLP VISALIA 2250 West Main Street Suite B Visalia California 93291 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (559) 732-4135 +1 (559) 732-7140 [email protected] www.frazerllp.com

Robert A. Matlick Michael Edwards International Liaison:

David Bekedam Jeff C. Jones (Los Angeles) [email protected]

Holthouse Carlin & Van Trigt LLP WESTLAKE VILLAGE 4550 E. Thousand Oaks Blvd. Suite 100 Westlake Village California 91362 U.S.A. Telephone: Facsimile: E-mail: Website: Dave Bierhorst Jason Flashberg Greg Hutchins International Liaison and Tax:

212

+1 (805) 374-8555 +1 (805) 374-9777 [email protected]

United States of America (CONTINUED)GMT-5/10 Citrin Cooperman & Company, LLP WHITE PLAINS 709 Westchester Avenue White Plains New Jersey 10604 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (914) 949-2990 +1 (914) 949-2910 [email protected] www.citrincooperman.com David Seiden John Bryan

Mark Fagan Alan G. Badey Matthew Kuchinsky International Liaison: International Liaison: International Tax: International Tax:

Mark Fagan [email protected]

Rea & Associates, Inc. WOOSTER 545 North Market Street Wooster Ohio 44691-3465 U.S.A. Telephone: Facsimile: E-mail: Website: Lesley A. Mast International Liaison: International Tax:

+1 (330) 264 0791 +1 (330) 262-9136 [email protected] www.reaa.com

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C. Eugene Spittle Lee Beall (Columbus, Ohio) [email protected]

213

United States of America (CONTINUED)GMT-5/10 Rea & Associates, Inc. ZANESVILLE 3808 James Court, Suite 3 Zanesville Ohio 43701-0967 U.S.A. Telephone: Facsimile: E-mail: Website:

+1 (740) 454-3198 +1 (740) 454-3292 [email protected] www.reaa.com

Chad Bice International Liaison: International Tax:

James Fracker Lee Beall (Columbus, Ohio) [email protected]

UruguayGMT-3 Moore Stephens Auditores Asociados MONTEVIDEO Juncal 1305 Piso 16 Montevideo Uruguay Telephone: Facsimile: E-mail: Website:

+598 29159714 +598 29159714 [email protected] www.msaa.com.uy

Cr. Francisco Obes Secco Cr. Daniel González Cotelo International Liaison: International Liaison: International Liaison for Legal Matters:

214

Cra. Ximena Furtado Cazes

Cr. Daniel González Cotelo [email protected]

VenezuelaGMT-4.5 Cifuentes, Lemus & Asociados, S.C. CARACAS Av. La Salle Torre Phelps Piso 26 Plaza Venezuela Caracas Venezuela Telephone: Facsimile: E-mail: Website:

+58 (212) 781 88 66 +58 (212) 781 29 32 [email protected] www.moorestephens.com.ve Mayerling Mejía Carlos Barrios José de los Santos Martínez Laura Peserico

Juan Cifuentes Luis Cifuentes Maffalda Lemus Zacarías Delgado Zaidet Cotoret International Liaison: International Liaison: International Tax:

Juan Cifuentes [email protected]

VietnamGMT+7 Vietnam Auditing Partnership Company (A Vietnam) HANOI No 17, Lot 2C Trung Yen Urban Zone Trung Hoa Street Cau Giay District Hanoi Vietnam Telephone: Facsimile: E-mail: Website:

+84 (4) 3 783 2121 +84 (4) 3 783 2122 [email protected] www.avietnam.vn

Ha Phu Nguyen (Managing Partner) Tuan Anh Nguyen International Liaison: International Liaison:

U V

Nam Thanh Phan Thang Van Dinh

Ha Phu Nguyen [email protected]

215

Vietnam (CONTINUED)GMT+7 Vietnam Auditing Partnership Company (A Vietnam) HO CHI MINH CITY 5th Floor Thien Son Building No. 5 Nguyen Gia Thieu Street District 3 Ho Chi Minh City Vietnam Telephone: Facsimile: E-mail: Website:

+84 (8) 3930 7062 +84 (8) 3930 7065 [email protected] www.avietnam.vn

International Liaison:

Tuan Anh Nguyen [email protected]

International Liaison:

Vietnam Auditing Partnership Company (A Vietnam) DA NANG CITY No. 528 Dien Bien Phu Street Thanh Khe Dong Ward Thanh Khe District Da Nang City Vietnam Telephone: Facsimile: E-mail: Website:

+84 (511) 3 828 154 +84 (511) 3 828 154 [email protected] www.avietnam.vn

International Liaison:

Tuan Anh Nguyen [email protected]

International Liaison:

Vietnam Auditing Partnership Company (A Vietnam) SON LA PROVINCE No. 89 Truong Chinh Street Quyet Thang Ward Son La City Son La Provence Vietnam Telephone: Facsimile: E-mail: Website:

+84 (022) 3 756 678 +84 (022) 756 678 [email protected] www.avietnam.vn

International Liaison:

Nghia Van Truong [email protected]

International Liaison:

216

YemenGMT+3 Mohamed Al-Jaradi & Co SANA’A Haddah Street 2nd Floor Versailles Hotel Building Sana’a Republic of Yemen Telephone: Facsimile: E-mail: Website:

+967 1 411 406 +967 1 411 407 [email protected] www.mco-ye.com

Mohamed Al-Qubati Mohammed Ahmed Al-Jaradi International Liaison:

Hesham A. Al-Atnah

Mohamed Al-Qubati [email protected]

ZambiaGMT+2 Moore Stephens IFI Limited LUSAKA

Tim Woodward

Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Paul Stockton – [email protected] in London, UK

V Y Z

217

CORRESPONDENT AND ASSOCIATED FIRMS Correspondent and associated firms are not full member firms of Moore Stephens International Limited. Firms may be designated as correspondent or associated firms where:

·



·



·



218

the firm does not represent Moore Stephens International Limited exclusively; or

the firm does not wish to comply with one or more of the other istrative criteria necessary for full hip; or

the firm is in a development phase prior to seeking full hip of Moore Stephens International Limited.

AustraliaGMT+8/10 Bartons Chartered ants and Wealth Advisors (Associated Firm) ADELAIDE - CAMDEN PARK Mailing Address PO Box 2062 Morphettville South Australia 5043

474a, Anzac Highway Camden Park South Australia 5038 Telephone: Facsimile: E-mail: Website:

+61 (8) 8294 4744 +61 (8) 8294 4676 [email protected] www.bartons.com.au John O’Connell Adam McCann

Leanne Carnegie-Smith Chris Waples Stuart M. Brown International Liaison: International Tax:

Chris Waples [email protected]

BotswanaGMT+2 Stevens Fricker & Associates GABORONE Deloitte House Plot 64518 Fairground Office Park Gaborone Botswana

John Stevens Robert Vinen International Liaison:

+267 3952474 +267 3952478 [email protected]

Correspondent/Associated Firms

Telephone: Facsimile: E-mail:

219

ChinaGMT+8 Moore Stephens Global Link Ltd Representation Office - Non ing Business Business Development SHANGHAI A 1704 City Center of Shanghai 200051 No. 100 Zun Yi Road Chang Ning District Shanghai The People’s Republic of China Telephone: Facsimile: E-mail: Website:

+86 (21) 6237 2690/2691/2880 +86 (21) 6237 0272 [email protected] www.msgl.net

Enrique Bechis International Liaison:

Roberto C. Cox Enrique Bechis [email protected]

EstoniaGMT+1 Audiitfirma Klea Oü PÄRNU Rüütli 51 80010 Pärnu Estonia Telephone: Facsimile: E-mail:

+372 (44) 90900 +372 (44) 90901 [email protected]

Kalle Lahe International Liaison:

Kalle Lahe [email protected]

ItalyGMT+1 Synergia Consulting Group MILAN Via Monte di Pietà 21, 20121, Milan Italy Telephone: Facsimile: E-mail: Website:

+39 (02) 86337246 +39 (02) 86337408 [email protected] www.synergiaconsulting.it

International Liaison:

Pietro Mastrapasqua [email protected]

Synergia Consulting Group (national grouping of tax and ing firms) All with the Synergia group of firms should be made through Pietro Mastrapasqua

220

Italy (CONTINUED)GMT+1 Studio Castellengo ALBA Via San Paolo, 4 12051 Alba Italy Telephone: Facsimile: E-mail: Website:

+39 (0173) 441502 +39 (0173) 361114 [email protected] www.studiocastellengo.it

Gianpaolo Brignolo Studio Mancinelli ANCONA Via Sandro Totti, 1 60131 Ancona Italy Telephone: Facsimile: E-mail: Website:

+39 (071) 2866628 +39 (071) 2866630 [email protected] www.studiomancinelli.com

Maurizio Bastianelli Studio Garozzo CATANIA Via Luigi Rizzo, 18 95131 Catania Italy Telephone: Facsimile: E-mail: Website:

+39 (095) 326777 +39 (095) 326082 [email protected] www.studiogarozzo.it

Luca Barboso Studio Fazzini & Partners FIRENZE Via G. Garibaldi, 15 50123 Firenze Italy +39 (055) 2398430 +39 (055) 264355 [email protected] www.studiofazzini.it

Correspondent/Associated Firms

Telephone: Facsimile: E-mail: Website: Marco Fazzini

221

Italy (CONTINUED)GMT+1 Studio Piana Illuzzi Queirolo Trabattoni GENOA Via San Vincenzo, 2 16121 Genoa Italy Telephone: Facsimile: E-mail:

+39 (010) 530091 +39 (010) 5533133 [email protected]

Dr. Luca Trabattoni Studio Commercialisti Modena & Partners MODENA Strada Delle Fornaci, 20 41126 Modena Italy Telephone: Facsimile: E-mail: Website:

+39 (059) 2920911 +39 (059) 346643 [email protected] www.studiocommercialistimo.it

Gianluca Riccardi Studio Fiorentino Associati NAPLES Piazza Della Republica, 2 80122 Naples Italy Telephone: Facsimile: E-mail: Website:

+39 (081) 2470130 +39 (081) 2470100 [email protected] www.fiorentinoassociati.it

Marco Fiorentino Studio MTEA ROME Viale Delle Milizie, 14 00192 Rome Italy Telephone: Facsimile: E-mail: Website:

+39 (06) 328631 +39 (06) 32863998 [email protected] www.mtea.it

International Liaison:

Pietro Mastrapasqua [email protected]

222

Italy (CONTINUED)GMT+1 Studio Boidi & Partners TORINO Via Andrea Doria, 15 10123 Torino Italy Telephone: Facsimile: E-mail: Website:

+39 (011) 8126767 +39 (011) 8122300 [email protected] www.studioboidi.it

Massimo Boidi Studio Bortolomiol TREVISO Piazza Filodrammatici, 1 31100 Treviso Italy Telephone: Facsimile: E-mail: Website:

+39 (0422) 4109966 +39 (0422) 412263 [email protected] www.studiobortolomiol.it

Marcellino Bortolomiol Studio Capra & Associati VERONA Stradone San Fermo, 20 37121 Verona Italy Telephone: Facsimile: E-mail: Website:

+39 (045) 8030145 +39 (045) 8010778 [email protected] www.studiocapraeassociati.it

Giuseppe Capra

LiechtensteinGMT+1

Mailing Address P.O. Box 101 9495 Triesen Liechtenstein

Austrasse 15 9495 Triesen Liechtenstein Telephone: Facsimile: E-mail: Website:

+423 265 51 51 +423 262 79 89 [email protected] www.toendury.li

Dr.oec. HSG Hans Eggenberger International Liaison:

Lic.oec. HSG Gerhard Meier

Dr.oec. HSG Hans Eggenberger [email protected]

223

Correspondent/Associated Firms

Töndury + Partner AG LIECHTENSTEIN

NigeriaGMT+1 RoseWater Partners LAGOS 5 Shagamu Avenue Off Association Avenue Ilupeju Lagos Nigeria Telephone: Facsimile: E-mail: Website: Kayode Sunmola International Liaison: International Tax:

+234 1 271 8643 / 8644 +234 1 271 8643 [email protected]

Russian FederationGMT+2/12 Balance Ltd LLC MOSCOW Mailing Address P.O. Box 11 Moscow 125413 Russian Federation

5 Golovinskoye Shosse Moscow 125212 Russian Federation Telephone: Facsimile: E-mail: Website: Evgeny V. Pavlov Valery S. Tishenko

+7 (495) 788 19 45 +7 (495) 788 19 44 [email protected] http://balanceltd.ru/ Michael V. Pylov

All international to be made through Moore Stephens Moscow Limited ZAO “Transsib-Audit” MOSCOW Office 3079, 3133 21/5 Kuznetskij Most Moscow 107996 Russian Federation Telephone: Facsimile: E-mail: Website: Ludmila Rodionova

Mailing Address A-195, P.O. Box 31 Moscow 125195 Russian Federation +7 (495) 626 0116/0297 +7 (495) 626 0297 [email protected] www.transsib-audit.ru Natalia Zakurdaeva

All international to be made through Moore Stephens Moscow Limited

224

Sri LankaGMT+5.5 Aiyar & Co. COLOMBO “Havelock Central Building” 104-4/1 Havelock Road Colombo 05 Sri Lanka Telephone: Facsimile: E-mail:

+94 112 505516/505517 +94 112 505518 [email protected]

E. Ruwan J. Perera (Managing Partner) International Liaison: International Tax:

Joseph Jayaseelan

E. Ruwan J. Perera [email protected]

United KingdomGMT MA Partners LLP (Associated Firm) NORWICH 7 The Close Norwich NR1 4DJ Telephone: Facsimile: E-mail: Website: Jeremy Robson Frank Shippam Iain Mawson Mary-Anne Sargeant International Liaison: International Tax Corporate:

+44 (0) 1603 227600 +44 (0) 1603 227610 [email protected]

Correspondent/Associated Firms

Offices also in Attleborough, Swaffham and Watton.

225

EMAIL COUNTRY CODES To assist in helping you locate the sender of International e-mails, listed below are the country abbreviations of our Member and Correspondent firms. .ad Andorra

.ky

.ae

.kz Kazakhstan

United Arab Emirates

Cayman Islands

.al Albania

.lb Lebanon

.an

.li Liechtenstein

Netherlands Antilles

.ar Argentina

.lk

.at Austria

.lt Lithuania

.au Australia

.lu Luxembourg

.az Azerbaijan

.lv Latvia

.bd Bangladesh

.ma Morocco

.be Belgium

.mc Monaco

.bg Bulgaria

.md Moldova

.bh Bahrain

.mk Macedonia, FYRO

.bm Bermuda

.mt Malta

.bo Bolivia

.mu Mauritius

.br Brazil

.mx Mexico

.bs Bahamas

.my Malaysia

.bw Botswana

.ni Nicaragua

.bz Belize

.nI Netherlands

.ca Canada

.ng Nigeria

.ch Switzerland

.no Norway

.ck

.nz

Cook Islands

Sri Lanka

New Zealand

.cl Chile

.om Oman

.cn China

.pa Panama

.co Colombia

.pe Peru

.cy Cyprus

.pg

.cz

.ph Philippines

Czech Republic

Papua New Guinea

.de

.pk Pakistan

.dk Denmark

.pl Poland

.do

.pt Portugal

Dominican Republic

.ec Ecuador

.py Paraguay

.ee Estonia

.qa Qatar

.eg Egypt

.ro Romania

.es Spain

.ru

.fi Finland

.rs Serbia

.fr

.sa

.gi Gibraltar

.sc Seychelles

.gr Greece

.se Sweden

.gt Guatemala

.sg Singapore

.hk

.sk Slovakia

Hong Kong

Russian Federation Saudi Arabia

.hn Honduras

.sv

.hr Croatia

.sy Syria

.hu Hungary

.th Thailand

.id Indonesia

.tn Tunisia

.ie Ireland

.tr Turkey

.il Israel

.tw Taiwan

.im

.ua Ukraine

Isle of Man

El Salvador

.in India

.uk

.ir Iran

.us USA

.is Iceland

.uy Uruguay

.it Italy

.ve Venezuela

.jo Jordan

.vg

.jp Japan

.vn Vietnam

.kr

.ye Yemen

Korea (South)

.kw Kuwait

.za

United Kingdom (Great Britain)

British Virgin Islands

South Africa

Please note that most MSIL member and correspondent firms from Nigeria, UK and USA use .com at the end of their e-mails. .

226

personal details C: Cell phone; D: Direct dial Aamir, Naveed Abdelsalam, Mohamed Khaled Salah Abdulali, Mustafa Abedin, Kamrul Abedin, M. J. Abegunde, Paul Abel, Edmund R. Abel, Robert A. Abrams, Scott Abreu, Antonio Salvador Abu Farah, Fathi Acha, Pablo Ackerman, John J. Acklin, Thomas Acosta, Carlos Adams, Bill Adcock, John

Adlercreutz, Agneta

Adrian, Stephen L. Aerts, Walter Aguayo Henríquez, Víctor Aguirre, Raúl Ahmad, Zafar Aitov, Aidar Al Bahar, Hussah Alam, Manzoor-ul Al-Atnah, Hesham A. Alberdi, Debi Alcover, Pierre Aleksic, Bogoljub Alexander, Debbie Alexander, Melissa Alff, Florian

[email protected]

138 66 176 36 36 224 191 181 188 134

fathi.abufarah @moorestephens-qa.com 135 [email protected] 74

227

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Al-Jaradi, Mohammed [email protected] C: +1 925 451 2548 D: +1 925 790 2636 5/6/199/205/207/208

228

personal details (CONTINUED) C: Cell phone; D: Direct dial Armanino, Matt Armour, Gordon Arzate Figueroa, Heliodoro Arzuaga Souto, Javier Astudillo Lopez, Jorge Astudillo Lopez, Jorge Atcha, Idris

Atchison, Grant

Aurelius, Scot E. Austin, Laurie J. Austin, William Avci, Kenan Averett, Bruce Aw, Mick

Axene, Christopher E. Ayres, Mark Aytaş Kösoğlu, Ümmiye Ayub, Roberto Augusto Babjaková, Viera Baby, Cherian K.

[email protected] C: +57 (3)164605621 54

229

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Balluku, Esmeralda

[email protected] 184

230

personal details (CONTINUED) C: Cell phone; D: Direct dial Beall, Lee Beamer, Lisa Beamish, Richard J. Bean, Bransom Bearden, Jim Bechis, Enrique Beck, Horst Begley, Kevin Beja, Estela Bekedam, David Belcher, Robert L. Beljkas, Jelena Bell, Robin R. Belling, Dudley Ben Shimon, Tamir Ben, Ed Benchoubane, Karim Bennett, Nick Bennett, Nick Bennie, Andrew Ben-Shoham, Galit Bentley, Allen B. Beranek, Axel Berckmoes-Joos, Frederik Berglund, Emil

Bergmann, Gertrud R. Bernal, Juan G. Bernossi, Abdellatif Bernossi, Kouds Berriman, Brett Berry, Doug Berry, Michael J. Berryman, Raelene Best, Jeff Beutelschies, Richard Bhat, Radhesh L.

[email protected] 88

231

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Bhikha, Kiran

[email protected] C: +39 346 6681265 D: +39 02 58118927 98/100

232

personal details (CONTINUED) C: Cell phone; D: Direct dial Borgia, Scott Borkel, Michael Bortolomiol, Marcellino Bothara, G. M Böttinger, Ulrich

Bouraoui, Jelil

Bourke, Kim

Bowen, Dan J. Bowen, James Boyd, David Boyd, Don Boylan, Dermot Boyle, T. J. Bracone, Stephen

Bradley, John Brady, Andrew Brambila Espinosa, Héctor Branch, Robert Brandel, Anthony Brands, Otto Brandt, Niels Braun, Luc Braun, Michael K. Braun, Werner Brause, Bill Brecknell, Michael Brewer, Robert Briand, Cédric Bridges, Jeff Briggs, Andy Briggs, William C. Brignolo, Gianpaolo Brine, Tony

[email protected]

208 78 223

[email protected] C: +61 (0)403 499 284 24

233

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Brook, Adrian Brown, Chris Brown, Stuart M. Brown, Theresa Bruckel, Thomas Bruckman, David Bruder, Catherine G. Brunke, Stephan Bryan, John Bryan-Matura, Janet Brychel, John Buch, Holger

Buchanan, John Buffini, Mike Bukhatir, Abdul Aziz Abdullah Mohammad Bulkmans, Jan Burgha, Lori Burkart, Robert J. Burke, Cheryl Burke, Sharon Burlington, Dave Burnett, Mark Burns, Fran Burton, Chris Busgeeth, Dharmraj Bush, Chris Butler, Dayrrl R. Butler, Michael Butler, Tom Butler, Warwick

Bysani, K.K. Cadregari, Carl Caffarri, Fabio Caggiano, Mike Cagle, Clarke Cain, Chris Cain, David M. Calado, Claudio S. Caleca, Tony J.

234

[email protected] D: +1 314 983 1267 211

personal details (CONTINUED) C: Cell phone; D: Direct dial Callaghan, John

Callow, Phillip

john.callaghan @moorestephensnathans.com C: +353 87 9189819 94 [email protected] 111

Calvet, Francisco J. Camarena Berra, Alejandro Camargo, Hildebrando [email protected] 160

235

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Chang, Ricaurte

[email protected] 22

236

personal details (CONTINUED) C: Cell phone; D: Direct dial Cifuentes, Juan

Cifuentes, Luis

Citrin, Niles Clarijs, Johan Clark, Kristen M. Clark, Paul Clarke, Barry Clarke, Robert Clemente, Cristina

Cless, Brad Cleveland, Sally L. Close, Jean Coffel, Terri Cohen, Helen K. Cohen, Jacques

Cohen, Jeffrey

Coker, Robert Coldwell, Andrew Colella, Steve Coleman, Jason Collins, Brett Colvin, Lori Compher, David Compton, Shelly Conerly, Tracy Conner, H. Ken Constantinou, Costas Constantinou, Damianos Contreras, Denis Conway, Ashley Cooper, Dennis Cooper, K. Dale Cooper, Kevin Cooperman, Joel A.

[email protected] 201

237

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Copeland, Scott Coppolino, Angelo Corbett, Dan Corbishley, Francis Cordano, Kevin Corey, Jeffrey R. Coria, Nelly Costanzo, Davide Costello, D. Michael Cotoret, Zaidet

Cowan, Philip

Cowart, John Cox, Doug Cox, L. Thomas Cox, Roberto C. Craig, Scott Craninx, Philippe Craw, Gavin Crawford, Mark A. Cresswell, Scott W. Crowley, Deborah L. Cruz - d’Argencé, Mayela Cruz, Julio David Cruz, Noel Cumbee, Delmas Cummings, Linda Cunard, Candy Cutler, Howard L. Czudaj, Miecio Dagarad, Raymund DaGraca, Chad Dahari, Boaz Dahl, Erik Dale, Alvin F. Dalloway, Mark Daly, Katrina J.

238

[email protected] C: +61 (0) 410 623 671

personal details (CONTINUED) C: Cell phone; D: Direct dial Daniel, Derek [email protected] 181

239

@

personal details (CONTINUED) C: Cell phone; D: Direct dial DeFelice, Alexandra DeGennaro, Joseph C. Del Barrio Alba, Armando Del Cid, José María

[email protected] 113

josemariadelcid @moorestephensjmc.com 148/151 Delgado, Zacarías [email protected] C: +1 404 444 9438 D: +1 404 531 8127 178/180/187

240

personal details (CONTINUED) C: Cell phone; D: Direct dial Draper, Morris B. Driesch, Dirk Druzianic, Dan du Plessis, Izak du Pré, Marco du Preez, George Dubielová, Mária Duffy, Anthony Dugdale, Chris Dumermuth, Ryan Dumont, Axel Duncan, Dan Duncan, Homer Duncan, Ted Dundas, Michael Dunican, John Dunker, Preben Dunnell, Al W. Durango Pérez, Mauricio Durman, Steve Dyer Ortega, Eduardo A. Dykhouse, Terry Eagar, Ronald

East, Charles Bradley Easterling, Jeff Ebine, Motoko Echeverría Arceo, Daniel Oscar Ecker, Josef Ecker, Norbert Eder, Florian Eder-Wildpaner, Christine Edison, David Edwards, Michael Efstratiou, Pambos

Eggenberger, Hans Eggers, Peter H.

[email protected] 71

241

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Eguiarte Martinez, Héctor Ehrenböck, Josef Ehrsam, Uwe Eichenauer, Donald Eidher, Thomas Eiseman, Thomas P. Eissa, Ahmed Ekenseair, Keith

[email protected] 26 Eviambides, charalambos.eviambides Charalambos @moorestephens.gr C: +30 6977401768 80

242

personal details (CONTINUED) C: Cell phone; D: Direct dial Exner, Eberhard Faber, Jochen Fabian, David Fagan, Mark Fan, Jinli Fanjul, Joaquín Fanturová, Jitka Farrell, Hilary Farrell, Jonathan Fazzini, Marco Fearon, Mark Fehlberg, Ingo Fei, Mingqi Feichter, David Feldberg, Jan Carson Felli, Sandra Felsing, Marlyn Felts, Larry Femia, Giuseppe (Joe) Ferguson, Scott Fernández Ripoll, Fernando Fernández, Fernando Fernández, Pablo Fernandez, Wilfredo Ferrari, Giuseppe Ferreira, Anton Ferreira, Merwyn Festi, Frank L. Fey, Michael Finamore, Georges Finch, Britton R. Finch, Michael Fine, Alan J. Finzer, Darlene Fioravanti, Sérgio Laurimar Fiorentino, Marco Fischer, Anita Fischer, Jürgen

[email protected] D: +43 (01) 877 39 00 29/30

243

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Fischer, Markus

[email protected] C: +61 (0)402 059 635

244

personal details (CONTINUED) C: Cell phone; D: Direct dial Freda, David

[email protected] 208

245

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Garrido Martin, Juan Manuel Gärtner, Uwe Gavin, Richard

Gavljak, John Gawthrop, Robert E. Gebhardt, KlausLorenz Geerets, Mark Geiselhart, Armin

[email protected]

151

[email protected] 204

246

personal details (CONTINUED) C: Cell phone; D: Direct dial Glattfelder, Michele

Glock, Jeff Gloger, Dirk-Ralf Glutsch, Siegfried Godoy, Magda Leticia Goertz, David J. Goldberg, David Goldstein, Steven

Goldsticker, Cathy B. Gomes da Silva Filho, Ruy Gomes, Elaine Gomes, Francisco Moisés de Almeida Gómez Aguilar, José Maria Gómez Lara, Patricio Gong, Bo Gonzales, Robert Gonzales, Victor González Aceves, Ismael González Cotelo, Daniel González Garcia, José Manuel González Ortega, Luis González, Mariano Goode, Debbie Goodie, Greg R. Goodman, Barry

Goodman, Jennifer A. Goodswen, Clare Goodwin, Chris

Goolsby, Russell J. “Jeff” Gopi, K Gorbunova, Marina

[email protected]

44/45 43 149

112 54 185 194 114 214

[email protected] 136

247

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Gottardi, Altair

[email protected] C: +47 901 86 931 128

248

personal details (CONTINUED) C: Cell phone; D: Direct dial Gueli, Denise Guerreiro, Isabel Guerrero Costa, Tomás Guerrero Marín, Javier Guillaume, Evelyne Gulevskaya, Irina Gulling, Tim Gulman, Richard Gummo, Lynne Gunn, Geoffrey G. Gunning, Matt Gunther, Rob Güntzler, Fritz Gustafsson, Hans Gustafsson, Jan Gustavsson, Anders Gustavsson, Lena Gutiérrez Castillo, Mario Eloy Gutiérrez, Mario Alberto Guzaldo, Vincent M. Guzmán González, Mauricio Haaning, Martin Seidelin Haas, Chris Haberle, Ralf Hachette, Stéphane Haleblian, Vicken Halikman, Farlen Halkias, Michael J. Hall, Bryan Hambsch, Stefan Hammel, Jerry M. Hammer, Jerri Han, Jingli Han, Zheng Hananel, Eric H.

[email protected] C: +1 516 236-5200 D: +1 516 336 2413 192/200

249

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Hancock, Andy

[email protected] 207

250

personal details (CONTINUED) C: Cell phone; D: Direct dial Hennis, Erik-Jan

Henriksen, Peter Vinstrup Henriques, Teresa Henry, Paul Henry, William Henshaw, Andrew

Hensler, James Herczeg, Imre Herczeg, Zoltán Herden, Karl-Heinz Herlem, Philippe Hernández de Alba, Carlos Hernández Gil, Jesús Hernandez Valdez, Magdalena Herndon, Tim Herrmann, Arnold J. Heys, Angela L.

Higgins, Bernadette Hightower, Amy Hilger, Günter Hill, Alan C. Hill, Travis Hillary, Sarah Hillermann, Hans Hilliard, Michael W. Hilpold, Armin Hilton, Nicholas Hinnerup, Dan Hinsberg, Thomas J. Hird, Michael Hitchins, Todd Hoag, Robin D. Hoffman, Barry L. Hoffman, Ferdinand Hoffman, Kris Hofman, Mara Hogendoorn, Cor

[email protected] C: +31 6 51210805 120

251

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Holcombe, Kate Holliday, Dan Hollow, Ian Holloway, Laurie Holm, Tage Gamborg Holmdahl, Ray G. Holmes, Oliver Holthouse, Phil Holton, F. Wayne Hopkins, Angie Hopper, Patricia Horne, Dean Horner, John Horning, Gregory Scott Horton, Edward C. Hou, Leon Houff, William L. Hoult, Richard Hourigan, Tim Houtkamp, Peter E. Hoyman, Charles (Chas) Hoyos, Gabriel Hozaien, Ali M. Hristov, Goce Hrženjak, Zlatko Hu, Yi Hubbard, Carol L. Huber, Herbert Hubly, Bill Huerta Hernández, Noel Hughes, Craig Huizing, Marla E.

Hummer, Eric Humphreys, Stephen Hundley, Keith

252

[email protected]

210 5/7 188 23 208 122 188

[email protected] 188

personal details (CONTINUED) C: Cell phone; D: Direct dial Hunt, Andrew Hutchins, Greg Hüttl, Andreas Huyberechts, Frank Hwang, Sung-Chul Ignatidis, Theo Incinelli, Vic Ineson, Richard Ingram, Phyllis Ishiwata, Nobuyuki Ito, Dennis Iuliano, Nino

Iupe, Bill Jackson, James S. Jacobi, Sara C. Jagau, Anke Jain, I. C Jain, Meena Jain, Narendra Jain, Naveen Jain, Pankaj Jain, S. K Jandečka, Jiří Jandečka, Miroslav Janes, Prisca Jankovcová, Vĕra Jannelli, Robert J. Janovik, Ronei Xavier Jaramillo, Juan Francisco Jasinski, Dawn Jayaseelan, Joseph Jeffries, Thomas R. Jenkins, Jim Jenkins, Syd Jensen, Christoffer Jensen, Gustav Jessen, Dirk

[email protected] 74

253

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Johansen, Carsten

[email protected] 201

254

personal details (CONTINUED) C: Cell phone; D: Direct dial Karls, John Karnik, Anil Karns, Mary M. Kase, Jack Katzmayr, Erwin Kaufman, Perry S. Kaufman, Robert Kaufman, Tracy Kaufmann, Ralf Kay, Hassib M. Kay, Kenneth W. Kearney, Ian K. Keasal, Robert C. Keefe, James T. Keegan, Lorie Keiser, Jamie Keller, Rose

Kelley, Twiggs Kellison, Donna L. Kelly, Keiron Kelly, Wendy Kemp, Phillip Kempf, Oliver Kennedy, Charles S. Kennett, Brian D. Kéri, Anna Kesavadas, R. Kesavasarma, P. V. P. Kettel, Rudolf

Keyo, David J. Kheil, Eva Maria Khleif, Adnan Kiefer, Michelle Kim, Choon-Sung

Kimber, Jacquelyn King, Larry E.

[email protected] 183

255

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personal details (CONTINUED) C: Cell phone; D: Direct dial Kiňo, Ivan Kiňo, Martin Kirkland, Karen Kirschenbaum, Bruce Kishi, John Kittayakiern, Suvimol Klarić, Boris Klein, Heribert

[email protected] D: +49 211 30125 253 70

256

personal details (CONTINUED) C: Cell phone; D: Direct dial Kuchar, Michael

[email protected] C: +49 (0)172 5316078 78

257

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personal details (CONTINUED) C: Cell phone; D: Direct dial Lavis, Dan Lavsky, Pavel Law, Ida Y.M. Laycock, Phil

Lazarevic, Charles Leacy, Trevor P.

Lee, David Lee, David C. Lee, Garson D. Lee, Iain Lee, Kook-Hee

Leggiero, Heather Lehane, Eoin Lehmann, Dirk Leicht, Peter Leitner-Hofbauer, Sandra Lemmermann, Dierk

Lemus, Maffalda

Lenihan, Maurice T. Lenzen, Bernd Lerch, Tony Lerchenmüller, Ute LeRoy, Jason Leskovar, Karl H. Leung, Alex Leung, Rudolf K.M. Lewis, Barbara A. Lewis, Jeffrey Lewis, Marcia M. Li, Gaolei Li, Jincai Li, Qingguang Liang, Chun Liao, Jianbo Liberda, Jiří Lichel, Andreas Lienhoop, James D.

258

[email protected] 183

personal details (CONTINUED) C: Cell phone; D: Direct dial Lilly, John R. Lim, Peng Huat

Lima da Silva, Jarbas Lima, Edison Pereira Linderfalk, Nils Lindesson, Ulf Lindgren, Adrienne J. Lindsay, Scott

Lindsay, Steven Lion, Moshe Lipphardt, Bettina Liriano, Joseina Liriano, Maira Lisko, Tammy Litkenhous, Ross Littler, Victoria Liu, Bangjun Liu, Jingxuan Livkin, Ilya O. Lizardo, Ralph

Llanes Delgado, Gabriela Lo, Kuan Che Lockwood, Rich Lohmann, Burkhard Loibl, Klaus Lolli, Dalmazio Lomas Molina, Miguel Lomba, Pedro Lombard, Bernadine Long, Cliff Longworth, Linda

López, Cayetano Loschetter, Raphael Love, John Löwenadler, Patrik

Lowery, Ken

[email protected] 199

259

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personal details (CONTINUED) C: Cell phone; D: Direct dial Lucas, Darell Lucas, Sue Lucchesi Filho, Sérgio Luck, Anton Luger, Christoph Lumsden, Mick Luo, Bin Lusby, Megan Lutanto, Herjanto Luther, Brian E. Lutin, Bert Luyken, Bernhard Lynn, Daniel

Lynn, Katherine Lysen, Bo Maarleveld, Gerben Määttänen, Jari Mabuchi, Takahiro MacDonald, Stewart MacEwen, Bruce

MacInnes, Michael Mackay, Rob

Mackenzie, Robert Maddox, Michael Mader, Andreas Maes, Nathalie Magaña, Omar Magaña, Reynaldo

Magee, Gareth Magyar, Carol A. Mahmood, Hasan Mahmud, Hanif Mahmud, Harun

260

[email protected] C: +880 1716 324533 36

personal details (CONTINUED) C: Cell phone; D: Direct dial Mailhes, Jennifer Maira, Massimo Mallaghan, Gerard Mallouk, Ramez Malzer, Christoph Manetsch, Urs Mangione, Janine Mann, Philip A. Mannhaupt, Stephen

Manocha, Samir Manrique Aragón, Justo Ernesto Mansfield, David I. Marenco, sca Marett, Linda Marin, Mario Marissen, Marc Markussen, Michael Marschalk, Robert J. Martin, Charles M.

Martina, Matt Martínez Santillán, Juan Gerardo Martínez, Carmen Martinez, Eric

Martínez, Francisco Martinez, Horacio L. Martínez, José de los Santos Martinez, Ricardo

[email protected] 138/139

Martinovich, Alexander Massawa, Abdul Rahman Yaqoub Massella, Corey L. [email protected]

201 213 191 220/222 47

261

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personal details (CONTINUED) C: Cell phone; D: Direct dial Mathew, Georgy Mathisen, Martin E. Matlick, Robert A. Matschner, Rob Matson, Matthew R. Matthews, Lisa Matthys, Megan M. Mawson, Iain Max, Alan Maxton, Carolyn May, Joe May, Larry Mazzi Júnior, Hélio McAdams, Kevin McBane, Ian

McCabe, Adrian McCaghy, Stephen R. McCann, Adam McCann, Jeffrey M. McCarthy, Brendan McCarthy, David K. McClarty, Pat McClarty, Sandra McCollough, Vance McDaniel, Timothy McDonald, Daren I.J. McDonald, Lauraine McDonald, Michael McEwan, Paul McFadden, Bruce D. McGain, Andrew McGain, Brian McGain, Simon McGill, Scott McGinn, Michaela McGruder, M. Arnold McIntosh, Donald McKay, Paula McKenna, Adrian McKinley, Mark J. McKinney, Richard A. McLennan, Alistair

262

[email protected] 126

personal details (CONTINUED) C: Cell phone; D: Direct dial McLundie, Campbell

campbell.mclundie @moorestephens.com 172 McMaster, Lindie [email protected] 141

263

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personal details (CONTINUED) C: Cell phone; D: Direct dial Mikkelsen, Gert

[email protected] 165/166/167

264

personal details (CONTINUED) C: Cell phone; D: Direct dial Moore, Richard

Moore, Tim Morales Ruiz Esparza, Ernesto Morales Ruiz Esparza, Guillermo Morales, Manuel

[email protected]

112

manuel.morales @moorestephensibergrup.es 152 Moreno Ramírez, José josedelacruz.moreno @delbarrioycia.com 113 Moreno Rodriguez, [email protected] C: +64 21 480 674 D: +64 9 306 7111 124

265

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Munns, Tony

[email protected]

266

personal details (CONTINUED) C: Cell phone; D: Direct dial Nguyen, Tuan Anh Niama, Vladimir Nibert, Hunter Nichols, Kim

Nielsen, Torben Niemeyer, Andreas Nikitin, Vasily Nilausen, Flemming Nishimura, Hiroshi Nissan, Shay Nóbrega, Luiz Fernando Noe, Jim L. Nola, Mario Norberg, Lars Norem, Michael

Norlin, Kerstin Norlin, Kerstin Norris, James Nørskov, Lotte Nørskov, Ulrik Norvell, R. Allen Noteman, James L. Noureldin, Sherin Nowak, Tomasz Noye-Allen, Robert Ntuiabane, Ayuk

Nunes, Rogério Nunnally, Bruce Nygaard, Jan O, Yonghua O’Connor, Thomas J. O’Flynn, Stephen J.

O’Keefe, Daniel J.

[email protected] 203

267

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personal details (CONTINUED) C: Cell phone; D: Direct dial O’Leary, Peter T.

[email protected] 150

268

personal details (CONTINUED) C: Cell phone; D: Direct dial Owens, Erin

Owens, Jeff Oyadomari, Samuel Akira Öztamur, Ahmet Paaske, Henrik Pace, Neil Padilla, Juan Page, Andrew Page, Martyn Page, Roxanne M. Pagragan, Brent Pai, Prasanth D. Paille, Jeffrey F. Paler, Lesley

Paloniemi, Jari Palos, Marco Antônio Olivio Panfil, Stephen R. Pankajakshan, C. Pankajakshan, C.G. Pannone, Gennaro Panwinkler, Carmen Paolacci, John Pape, Marko Parker, Amanda Parker, Sharon Parks, Alan L. Parks, Robert M. Parr, Philip Partridge, Aaron Patat, Sylvie Patel, Rakesh I. Patel, Suketu Pater, Gerard J.

[email protected] 182

269

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personal details (CONTINUED) C: Cell phone; D: Direct dial Paterson, Simon Patrick, Howard Paul, Graham Paule, Robin Pavlov, Evgeny V. Pavlova, Tatiana Payer, Andreas Pedersen, Carsten Pedersen, Michael Pedersen, Tina Lene Pellitteri, John

Pellizzone, Fabrizio Pelz, Monika Peón de Regil, Álvaro Perathoner, Hugo Peregrin, Dan

Perera, E. Ruwan J. Pérez Armienta, Eduardo Pérez Haba, Nicolás Pérez, Edgard Perreault, Matt Perrin, Alexandre Pescatore, Michael Peserico, Laura Peters Gallagher, Rosemary Peters, Michael Peterson, Paul J. Petrucci, Massimo Pevnick, Larry N. Pfaffeneder, Franz Phan, Nam Thanh Phillips, Darin Phillips, Jane Phillips, Scott W.

270

[email protected] 26

personal details (CONTINUED) C: Cell phone; D: Direct dial Piccolo, Mauro Pichler, Thomas Pickard, Ken

[email protected] 106 Danguté

271

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personal details (CONTINUED) C: Cell phone; D: Direct dial Prasanna Varma, P. R. Prentice, John F. Pretorius, Johan Pretorius, Sindy Priester, Heiko Pringle, Hamish Prins, Marco Prinsloo, Adolf

Prosperi, Sandro Prychodko, Peter Pullia, Franco Pylov, Michael V. Querido, Richard S. Quinn, Andrew P. Quinn, Timothy J. Raaby Olsen, Henning Rabanus, Bernd Rabet, Adrian Rademacher, Rolf Radford, Carol Raffaele, Daniele Raghunandan, S. Raghupathy, R. Rajasekharan, R. Rall, Gina Raman, V. Rambin, Mark

Ramírez, Salvador Picossi Ramjee, Preeya Ramphul, Ravindra Ramsbottom, Steve Rankin, Judy Rasmussen, Brian Rau, Bernhard

272

[email protected] 77

personal details (CONTINUED) C: Cell phone; D: Direct dial Rawden, Christopher

[email protected] D: +1 248-244-3380 186

273

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personal details (CONTINUED) C: Cell phone; D: Direct dial Ritzi, Matthias

[email protected] 32/34

274

personal details (CONTINUED) C: Cell phone; D: Direct dial Rumpl, Josef Rurawhe, Gwen Rush, Del

[email protected] 158

275

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Scharfenberg, Astrid Scharl, Hans-Peter Schärtl, Michael Schenck, Joe Schick, Albert Schiele, Jürgen Schizas, Constantinos

Schlichte, Karla M. Schlotthauer, Christoph Schlotthauer, Kurt Schlüter, Jörg Schmacks, Stephan

Schmitt, Gerhard Schneider, Georges Schneider, Horst Schneidmiller, Jim Schnider, Beat

Schniebolk, Mark Schoenian, Katrin Schorse, Susanne Schubert, Reinhard Schuchter, Helmut Schuhmann, Helmut Schult, Bernd Schumpert, Scott Schwander, Michael Schwander, Walter Schwanitz, Thomas P. Schwarz, Ewald Schwarz, Manfred

Schwarz, Reinhard Schwarz, Udo Scollin, John T. Scott, Michael

276

astrid.scharfenberg @moorestephens.de 74 [email protected] 189

personal details (CONTINUED) C: Cell phone; D: Direct dial Scott, Mike

Secco, Francisco Obes Seiden, David Semmler, Eileen Serrano, Alex Seymour, Tony Shah, Kandarp Shah, Shailesh Shakeshaft, Esme

Shannon, Joe Sharma, A. K. Sharp, Gary Shaw, Bradley A. Shaw, Brian A. Shaw, Edward Shaw, George D. Shekha, Jawwad Shell, Ronnie Shelton, Patrick M. Shepard, Randall Sheppard, Kelly Sheridan, Stephen A. Shiao, Ben Shick, Wendy V. Shifrin, Paul Shinghal, Akash

Shippam, Frank Shtalberg, Itzhak Shuffield, Cheryl Siarkiewicz, Rafał Sietsma, David Sikes, Joel Silverman, Steven Silverstein, Alan

Simmons, Ronald Simms, Michael Simms, Tom Simon, Lawrence A.

[email protected] 186

277

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personal details (CONTINUED) C: Cell phone; D: Direct dial Simons, Peter Simov, Ivan Simpson, Kristen Simpson, Raymond Sims, Elton Sims, Sam Sincock, Grant

Sindler, Ivor Singhal, Manish Singletary, Chad Singleton, Tommie Siurana, Joan Skaggs, Dale B. Skeels-Smith, Sarah Sklavounou, Vasiliki Skobarev, Vladimir Y. Skyttberg, AnnChristine Slabbert, Louw Slavet, Jeff Slavyaninov, Nikolay Slocombe, Daniel Smeriglio, Anthony P. Smit, Adéle Smith, Gill Smith, Jeffrey S. Smith, K. Eric

Smith, Michael Smith, Peter Smith, Stanley M. Smolke, John Snyder, Nancy Soares, António Soares, Mauricio Sobel, David

Søberg, Torhild

278

[email protected] C: +47 41 64 48 94 128

personal details (CONTINUED) C: Cell phone; D: Direct dial Solomon, Gary J.

[email protected] 101

279

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personal details (CONTINUED) C: Cell phone; D: Direct dial Stemple, Kyle Stephan, Nadia Stephenson, Scott Stern, Karen S. Stevens, Andrew

Stevens, Craig M. Stevens, David Stevens, John Stevenson, Peter Stiefler-Petersen, Mogens Stigler, C. Michael Stillwell, Tim J. Stinnett, Michelle Stockinger, Anton Stockton, Paul

Stoddart, Gavin Stofberg, Margeaux Stoica, Laura Stoltz, Reinier Stormer, Bruce Storms, Hubert H. Stoyanov, Kaloyan Strug, Jeffrey Struk, Tatiana Stückler, Anna Stylianou, George

Suarez, Julio O. Sucharski, Jeremy Sug, Wan Joo

Sugár, Dezsö Sukumaran, K. M. Sullivan, David M. Sullivan-Davis, Jeanette Sun, Jian

280

[email protected]

53

personal details (CONTINUED) C: Cell phone; D: Direct dial Sunmola, Kayode Suri, Peter Sushilkumar, P. G. Suter, Bruno Suter, Claudia Suttner, James A. Suxo, Rodo Svärdh, Reino

Svätojánska Kiňová, Ludmila Svendsen, Svend J. Sweet, David Swift, Duncan Swindling, Stanley “Sandy” W. Swinnen, Francis Sykes, Phillip

kayode.sunmola @rosewaterpartners.com [email protected]

224 84 87 159 159 178/191 40

153 141

[email protected] 170/174

281

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personal details (CONTINUED) C: Cell phone; D: Direct dial Temmert, Peter Templar, Rod ten Hoopen, Olaf Teo, Mia Kin Terho, Viekko Terrigino, Steve M. Terry, Patrick Thayer, David M. Thielman, Mike Thissen, Stefan Thole, Silvia Tholle, Søren Thomas, Christopher B. Thomas, Jonathan C. Thomas, Russell Thompson, Nigel Thompson, Ryan Thomsen, Mads Myrtue Thornton, Rodney Thurlow, Richard Tikhnenko, Elena

Tillmann, Winfried

Tishenko, Valery S. Titche, Claude A.

Tognon, Gian Luca Tomichek, Richard Tønnesen, Jan Poul Crilles Torosyan, Andy Torres Pérez, Omar Torres, Ari Totino, Rocco

282

[email protected] C: +1 646 285-2230 D: +1 212 223-5001 200

personal details (CONTINUED) C: Cell phone; D: Direct dial Trabattoni, Luca Travis, Kenneth B.

[email protected] 184 Van Bosstraeten, bruno.vanbosstraeten Bruno @moorestephens.be 36

283

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personal details (CONTINUED) C: Cell phone; D: Direct dial van Can, Marc van de Plasse, David van den Bout, Eduard van den Brink, Ronald

van den Broek, Frank van der Ahee, PieterLouw van der Biest, Wendy van der Merwe, Louw van der Mescht, Tommy van der Vliet, Lorenz van Dorpe, Koen van Drunen, Otwin van Eijs, Carel Van Espen, Vera Van Eupen, Koen Van Kempen, Aad van Loo, Robert C.W. Van Mieghem, Johan Van Peteghem, Geert van Ravenswoud, Edwin P.H. van Schie, Jan Th. M. Van Trigt, John Van Vuren, Peter van Zon, Jan van Zyl, Jeandré Varain, Thomas Varelas, Panayiotis Varisano, Alice

Varnon, Justin Vasilev, Marko Vasko, Stephen A.

284

[email protected]

38 147 146

[email protected] 183

personal details (CONTINUED) C: Cell phone; D: Direct dial Vassoler, Elaine Renata Santos Vázquez y Vázquez, Miguel Vega Carrillo, Roberto Veljanov, Antonio Verclytte, Frederic Verdoorn, Ad Vergara Ruíz, Genaro Vergeer, Loek Verhulst, Luc Verma, A.P. Vermeule, Hans Vermeulen, Johan Verschelden, Andries Verschelden, Bart Verschelden, Frans Verschelden, Peter Vértiz Vergara, Manuel Verwey, Jason Vetuz, Gerry

Vicente del Rey, Fernando Vince, Andrew

[email protected]

42 113

[email protected] 158

285

@

personal details (CONTINUED) C: Cell phone; D: Direct dial Vorster, Jacques Voulgaris, Demetris

[email protected] 198

286

personal details (CONTINUED) C: Cell phone; D: Direct dial Wember, Thomas

Wennerlund, P.O. Wenzl, Bernhard Werner, Peter Werner, Thomas Wesener, Wolfgang West, Tim Wheat, Donald (Don) Wheeler, Richard

Wheeler, Steve Whetstone, Chad Whiddett, Scott White, Lanny Whitefield, Candice Whitlock, Jeff

Whitney, Michael (Mike) Widmann, Bernhard Wiechmann, Jost Wikman, Barbro Wilcox, Richard Wilcynski, Joe Wilhelm, Jim Willbrand, Bill Williams, Andrew Williams, Ronald Willmont, Jeremy Windischbauer, Wolfgang Wise, Kevin Witt, Martin Witteler, Holger Wolff, Alexander Wolmarans, Kobus Wolstenholme, Katharine Woo, Susan

[email protected] 195

287

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personal details (CONTINUED) C: Cell phone; D: Direct dial Woodall, Jimmy [email protected] D: +1 248 244-3013 186

288

personal details (CONTINUED) C: Cell phone; D: Direct dial Zabala, John

Zabaleta, Frank M. Zaitoon, Sami Zakurdaeva, Natalia Zalicha, Kobi Zandee-Dingemanse, Anja Zapata, María Esther Zerbe, Tobias Zhang, Hong Zhang, Jingzhi Zhang, Yan Zhang, Yingyi Zhang, Zhishan Zhang, Zhuoqi (Miracle) Zhao, Yu Zhong, Shichen Zhou, Long (Joe) Zhou, Yalan Zhu, Weiya Zicari, Bruce B. Ziegler, Thomas Zielinski, James J. Zimmermann, Holger Zirkelbach, Angela L. Zito, Joseph A. Zlotowitz, Morris Zohdi, Hassan M. Zora, Tsering D.

Zou, Zhiwen Zoubateou, Eleni Zsilla, Tamara Zufferey, Samuel Zurhorst, Manfred Zürn, Brigitte Zweifel, Richard Zwettler, Andreas

[email protected] 29/31/34

289

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290

NOTES

NOTES

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