about msi global alliance · with msi global alliance, you can be assured that wherever you do...

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With over 250 carefully selected member firms in more than 100 countries worldwide, MSI Global Alliance (MSI) is one of the world’s leading international associations of independent legal and accounting firms. Global legal and accounting advice to support your business When you are doing business across borders, you need professional advisors who are not only experts in the laws, tax systems, regulations and customs of your own jurisdiction, but who also have the experience, capabilities and resources to support your business activities in other countries. That is where MSI member firms can help. For more than 25 years, our members have been providing high quality cross-border advice.

Advisors you can trust From setting up overseas subsidiaries to understanding foreign tax regulations, our members can help you overcome the challenges you face, take full advantage of new opportunities and smooth your path to business success, almost anywhere in the world.With MSI Global Alliance, you can be assured that wherever you do business, you benefit from high quality, transparent and cost-effective support tailored to the needs of your business.

A common culture MSI member firms are among the leading and most reputable, independent local firms in their marketplaces and focus on serving clients of a similar size and profile. They are united by a common desire to provide partner-led, reliable and personal services.

About MSI Global Alliance

2 3 Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

A commitment to high standards

To ensure sound advice in every location, every MSI member firm has been through a meticulous selection and due diligence process that requires each firm to meet specific criteria including:

• A broadly based commercial practice• Independently owned and mid-sized in their local

jurisdiction• The ability to work in English• Strong local focus and international experience• A diverse and growing client base

MSI’s Code of Conduct also ensures members and clients can count on member firms for reliable and responsive services wherever in the world they require professional advice.

A global association

Although MSI is not a worldwide partnership or network (as defined by the European Union and IFAC), member firms share a commitment to providing a high level of service to clients wherever they are doing business. MSI provides strong independent firms with a framework for assisting clients involved in national and international marketplaces.

MSI is a non-practising international association and does not deliver services in its own name. Each member firm is a separate, independent firm. No individual member firm is responsible for the services or activities of any other.

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We regularly hold conferences and meetings at a local, regional and international level for our member firms across the world providing both training and networking opportunities.

North America Local Members’ Meeting 14 - 15 January Las Vegas, USA

Latin America Local Members’ Meeting 20 - 21 January Panama City, Panama

Middle East & India Local Members’ Meeting 12 March Dubai, UAE

Australia & New Zealand Local Members’ Meeting 16 - 17 March Adelaide, Australia

EMEA Regional Meeting 12 - 14 May Copenhagen, Denmark

Americas Regional Meeting 17 - 18 June Nashville, USA

Africa Local Members’ Meeting 08 - 09 September Johannesburg, South Africa

International Conference 20 - 24 October Tokyo, Japan

MSI Conferences in 2017

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MSI Global Alliance147-149 Temple Chambers 3-7 Temple Avenue London EC4Y 0DA United Kingdom +44 (0) 20 7583 7000 [email protected] www.msiglobal.org Timothy Wilson Chief Executive [email protected]

Matthew Gimlette Head of Membership Development [email protected]

Pauline Rottstock Marketing and Business Development Manager [email protected]

Francesa Di Mattia Events Manager [email protected]

Pooja Patel Marketing Assistant [email protected]

Georgina Laery Business Development Executive [email protected]

Debbie Houghton Accounts [email protected]

MSI Secretariat Board of Directors

James Mendelssohn - Chairman MSI Global Alliance (United Kingdom) +44 (0) 20 7583 7000 [email protected]

Timothy Wilson - Chief Executive MSI Global Alliance (United Kingdom) +44 (0) 20 7356 0980 [email protected]

Peter Abels - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 [email protected]

Jeremy Beard - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 [email protected]

George Crowther - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 [email protected]

Werner Kuhfuss - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 [email protected]

Bernd Lenzen - Director Abels Decker Kuhfuss Lenzen & Partner (Germany) +49 (0) 211 478380 [email protected]

David Riley - Director haysmacintyre (United Kingdom) +44 (0) 20 7969 5500 [email protected]

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AMERICA

North America Alan Kolod Moses & Singer LLP New York, USA [email protected]

Douglas LangeMunninghoff Lange & Co Kentucky, USA [email protected]

Glenn Wallmark Lucas Horsfall Accountants & Advisors California, USA [email protected]

Brian Wynn Gardiner Roberts LLP

Ontario, [email protected]

Latin America Andres Hirschfeld Rodolfo Hirschfeld & Associates

Montevideo, Uruguay [email protected]

Marcela Trujillo Zepeda

RVA Abogados S.C. Mexico City, Mexico [email protected]

ASIA PACIFIC

Indian Region Anil Bhalla JC Bhalla & Co

New Delhi, India [email protected]

Australia & New Alec BlacklawZealand Blacklaw Advisory Melbourne, Australia [email protected]

Area Representatives

EUROPE, MIDDLEEAST & AFRICA

Europe: Western, Jarkko RuoholaCentral & Eastern Lukander Ruohola HTO

Helsinki, Finland [email protected]

Philippe Schmidt Schmidt Brunet Litlzer Paris, France

[email protected] Eugene Titkov United Consultants FDP Moscow, Russia

[email protected]



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ANGUILLA

The Valley Webster +1 (264) 461 2060

www.websterlawbwi.com

Pam Webster [email protected]

Harry Wiggin [email protected]

Sarah Barrington [email protected]

ARGENTINA

Buenos Aires Esteban Monteverde & Asociados +54 (11) 4 383 4365

www.estudiodvm.com.ar

Esteban Monteverde [email protected]

Pamela [email protected]

Mara Pastorini [email protected]

Buenos Aires García Menéndez Abogados +54 (11) 5252 3386

www.garciam.com.ar

Sebastián García Menéndez [email protected]

Alejo García Menéndez [email protected]

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AUSTRALIA

Adelaide Johnston Withers +61 (8) 8231 1110

www.johnstonwithers.com.au

Richard Bradshaw [email protected]

Graham [email protected]

Andrew [email protected]

Brisbane MSI Taylor

+61 (7) 3512 8888 www.msitaylor.com.au

Michael [email protected]

Matthew [email protected]

Robert [email protected]

Brisbane Tucker & Cowen Solicitors

+61 (7) 3003 0000 www.tuckercowen.com.au

Richard [email protected]

David [email protected]

David Tucker [email protected]

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Melbourne Aitken Partners +61 (3) 8600 6000

www.aitken.com.au



Ed [email protected]

Melbourne Blacklaw Advisory +61 408 351 403

www.blacklawadvisory.com.au

Alec [email protected]

Peta [email protected]

Melbourne MSI Ragg Weir +61 (3) 9819 4011

www.raggweir.com.au

Paul Bunting [email protected]

Ian [email protected]

Leah [email protected]

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Newcastle Cutcher & Neale +61 (2) 4928 8500

www.cutcher.com.au

Mark O’[email protected]

Ian [email protected]


Perth McKinley Plowman +61 (8) 9301 2200

www.mckinleyplowman.com.au

Dominic [email protected]

Nigel [email protected]

Perth Taylor Smart +61 (8) 9325 8266

https://taylorsmart.com.au

Garry Same [email protected]

Glen [email protected]

Peter [email protected]

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North Sydney Patterson Houen & Commins CBD +61 (2) 9954 0000

www.phclaw.com.au

Rodney Commins [email protected]

Sydney Makinson d’ApiceCBD +61 (2) 9233 7788

www.makdap.com.au

Craig [email protected]

Christopher Drayton [email protected]

Bill d’Apice [email protected]

Sydney Thomas Davis & Co +61 (2) 9232 1188

www.thomasdavis.com.au

Stuart [email protected]

Jeff Ryan [email protected]

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AUSTRIA

Eisenstadt SOT Süd-Ost Treuhand GmbH +43 2682 64666

www.sot.co.at

Gerhard Draskovits [email protected]

Graz SOT Süd-Ost Treuhand GmbH +43 316 36400

www.sot.co.at

Friedrich Spritzey [email protected]

Manfred [email protected]

Markus Brü[email protected]

Innsbruck SOT Süd-Ost Treuhand GmbH +43 512 575450

www.sot.co.at

Christoph Lauscher [email protected]

Klagenfurt SOT Süd-Ost Treuhand GmbH +43 463 56411

www.sot.co.at

Anton Schmidl [email protected]

Andreas [email protected]

Oberwart SOT Süd-Ost Treuhand GmbH +43 3352 346800

www.sot.co.at

Hans [email protected]

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Salzburg SOT Süd-Ost Treuhand GmbH +43 662 825500

www.sot.co.at

Ewald Klösch [email protected]

Nina Klö[email protected]

Vienna Alix Frank Rechtsanwälte GmbH +43 1 523 2727

www.alix-frank.co.at

Alix Frank-Thomasser [email protected]

Franz J. [email protected]

Zuzana [email protected]

Vienna Prime Corporate Finance e.U.

+43 1 317 2582 www.prime.co.at

Werner Albeseder [email protected]

Vienna SOT Süd-Ost Treuhand GmbH +43 1 319 0490

www.sot.co.at

Martina [email protected]

Gabriele [email protected]

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AZERBAIJAN

Baku E&S Accounting and Consulting LLC +994 12 594 6508

www.esbaku.az

Emin [email protected]

Zumrud [email protected]

Samir [email protected]

BAHAMAS

Nassau Alan E H Bates & Co +1 (242) 322 8464

www.abco7.com

Alan [email protected]

Lydie [email protected]

Nassau Sharon Wilson & Co +1 (242) 394 8744

www.sharonwilsonco.com

Sharlyn Smith [email protected]

Sharon [email protected]

BAHRAIN

Manama Mudhaffar Public Accountants +973 (1) 722 3034

www.mudhaffar.com

Yousif Ali Mudhaffar [email protected]

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BANGLADESH

Dhaka Zoha Zaman Kabir Rashid & Co Chartered Accountants +880 (2) 933 9732

www.zzkrca.com

Harun Ur [email protected]

Md.Iqbal [email protected]

BARBADOS

Bridgetown George Walton Payne & Co +1 (246) 436 7967

www.gwpco.com.bb

Dale Marshall [email protected]

Andrew Thornhill [email protected]

BELGIUM

Antwerp Thales +32 (3) 287 3787

www.thales.be

Pieter Mattheessens [email protected]

Jean [email protected]

Brussels BPO Tax & Accountancy SA +32 (2) 554 1200

www.bpo-tax.be

Thierry Dekens [email protected]

Brussels Thales +32 (2) 533 0450

www.thales.be

Alexis Wochenmarkt [email protected]

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East & West Titeca AccountancyFlanders +32 (51) 26 82 68

www.titeca.be

Fabian Missinne [email protected]

Frank Vercruysse [email protected]

Bram Cornelis [email protected]

Namur Thales +32 (81) 222 181

www.thales.be

Jean-François Davreux [email protected]

BOLIVIA

La Paz Pozo & Asociados+591 (2) 241 8594 www.pozoyasociados.com

Enrique Pozo [email protected]

Ana Maria [email protected]

Marcos [email protected]

BOTSWANA

Gaborone Chibanda Makgalemele & Company +267 (3) 911 503

www.cmclaw.co.bw

Pepsi Chibanda Thuto [email protected]

Bonzo [email protected]

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BRAZIL

Campinas Brand Reason +55 (19) 3255 8040

www.brandreason.com.br

Antonio Ferraro [email protected]

Samila Ito [email protected]

Ivam Carlos Barros de Lima [email protected]

Rio de Janeiro SPCC - Simoes Pellegrino Coelho, Castro Advogados

+55 (21) 3590 2780 www.spcclaw.com.br

Creuza [email protected]

Ana Gabriela Gouvea [email protected]

Rafael Fiuza [email protected]

BULGARIA

Sofia Stoyanov & Stoyanov +359 (2) 930 5050

www.stoyanov.com

Stefan [email protected]

Marieta [email protected]

Ani [email protected]

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CANADA

British Columbia Miller Titerle + Company LLPVancouver +1 (604) 681 4112

www.millertiterle.com

Jim Titerle [email protected]

Rob [email protected]

British Columbia The Renaissance GroupVancouver Chartered Professional Accountants

+1 (604) 629 9600www.rgroup.ca

Anna-Marie Durante [email protected]

Mike [email protected]

Scott [email protected]

Northwest Avery CooperTerritories +1 (867) 873 3441Yellowknife www.averycooper.com

Brent [email protected]

Gerry [email protected]

Lorri [email protected]

Ontario Gardiner Roberts LLPToronto +1 (416) 865 6600

www.grllp.com

Brian Wynn [email protected]

Jonathan [email protected]

Lee [email protected]

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Ontario Hogg Shain & Scheck Toronto Professional Corporation

+1 (416) 499 3100 www.hss-ca.com

Ed Scheck [email protected]

Chris [email protected]

Mike [email protected]

Quebec BCGO s.e.n.c.r.lMontréal +1 (514) 388 3888

www.bcgo.ca

Réjean Lévesque [email protected]

Quebec Kaufman Laramée LLPMontréal +1 (514) 875 7550

www.klcanada.com

Kim [email protected]

Richard Laramé[email protected]

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CHANNEL ISLANDS

Guernsey Dixcart Trust Corporation Limited +44 (0)1481 738700 www.dixcart.com

Bruce Watterson [email protected]

Gary [email protected]

Jersey Minerva Trust & Corporate Services Limited

+44 (0)1534 702 800 www.minerva-trust.com

Gavin Wilkins [email protected]


Sally [email protected]

CHILE

Santiago Valenzuela y Asociados Ltda. +56 (2) 2236 0068

www.valenzuelayasociados.cl

Claudia [email protected]

Marcelo Valenzuela Acevedo [email protected]

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CHINA

Beijing DaHui Lawyers+86 (10) 6535 5888www.dahuilawyers.com

Richard Ma [email protected]

Peter Burrows [email protected]

Beijing LehmanBrown Limited+86 (10) 8532 1720 www.lehmanbrown.com

Russell Brown [email protected]

Dickson Leung [email protected]

Shanghai DaHui Lawyers+86 (21) 5203 0688 www.dahuilawyers.com

Richard Ma [email protected]

Jida [email protected]

Shanghai LehmanBrown Limited +86 (21) 6249 0055 www.lehmanbrown.com


Dickson [email protected]


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Shenzhen LehmanBrown Limited +86 (755) 8209 1244 www.lehmanbrown.com


Dickson [email protected]

Sharon [email protected]

COLOMBIA

Bogota Sanclemente Fernandez Abogados SA +57 (1) 310 0555 www.sfa.com.co

Margarita [email protected]

Diana [email protected]

Jose Gabriel Fernandez [email protected]

Bogota TBA Total Business Administration +573 (2) 1447 9180www.tba.com.co

Catherine [email protected]

Fabio [email protected]

Blanca Chiquillo [email protected]

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COSTA RICA

San José BolboGroup Audit & Consulting +506 4700 7740 / +506 2239 5988 www.bolbogroup.com

Juan Andrés Bolaños Barrantes [email protected]

Rocío Bolaños [email protected]

San José Soley Saborío & Asociados +506 (2) 290 7220 www.soley-saborio.com

Elias Soley-Gutiérrez [email protected]

Lidia [email protected]

Erick Jiménez-Gonzá[email protected]

CROATIA

Zagreb Pećarević & Relić +385 (1) 604 0200www.p-r.hr

Ranko Pećarević [email protected]

Sanja Relić[email protected]

CYPRUS

Nicosia Chetcuti Cauchi +356 2205 6710

www.cccyprus.com

Michelle De [email protected]

Maria [email protected]

Priscilla [email protected]

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Nicosia Zervos & Co Limited +357 22 446 000 www.zervosco.com

Yiannos Zervos [email protected]

Constantinos [email protected]

CZECH REPUBLIC

Prague 22HLAV +420 230 234554 www.22hlav.cz

Miroslava Nebuželská [email protected]

Vit Vagner [email protected]

Prague MSB Legal v.o.s. +420 251 566005www.msblegal.cz

Olga Fojtíková [email protected]

Ida [email protected]

DENMARK

Copenhagen Wyrwik - Statsautoriseret Revisionsanpartsselskab +45 4517 0000

Lisbeth Wyrwik [email protected]

Kjeld [email protected]

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DOMINICAN REPUBLIC

Santo Domingo Chacón Nuñez Y Asociados+1 (809) 740 7575 www.chaconnunez.com

Victor Nuñez [email protected]

Santo Domingo Núñez Noble & Asociados+1 (809) 482 8049 www.nuneznoble.com

Victor D. Núñez [email protected]

Victor MI. Manzanillo [email protected]

Jorge S. [email protected]

ECUADOR

Guayaquil Ugarte, Quiñonez & Asociados +593 42690 474www.uqa.com.ec

Jorge Luis Ugarte Quiñonez [email protected]

Jose Francisco Ugarte [email protected]

Quito Expertiseadvisor Abogados+593 (2) 3826 777 www.expertiselaw.com

Juan José Salgado Sánchez [email protected]

Alberto Peña [email protected]

Juan Manuel [email protected]

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EGYPT

Cairo Egyptian International Consulting Group (EICG) +(202) 2690 6748

Mostafa El Shibini [email protected]

Ahmed Arafa [email protected]

EL SALVADOR

San Salvador Sáenz & Asociados +(503) 2275 9070 www.saenzlaw.com

Mario Antonio Sáenz [email protected]

Humberto Sáenz [email protected]

FIJI

Suva AP Legal+679 3300 703www.aplfiji.com

Armish [email protected]

Ana [email protected]

Krisheel [email protected]

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FINLAND

Helsinki Lukander Ruohola HTO+358 10320 8400www.lrhto.fi

Jarkko Ruohola [email protected]

Kimmo [email protected]

Krista [email protected]

FRANCE

Marseille Nova Partners+33 (0)4842 58673 www.novapartners.fr

Alexandra [email protected]

Olivier [email protected]

Loic-Emmanuel [email protected]

Paris Schmidt Brunet Litzler+33 (0)14053 0990www.sbl.eu

Philippe Schmidt [email protected]

Delphine [email protected]

Bénédicte [email protected]

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Paris Synerga+33 (0)241 44 02 88www.synerga.net

Michel Deudon [email protected]

Pascal [email protected]

Cécile [email protected] is a network of over 70 firms throughout France with offices in Angers, Bordeaux, Le Havre, Lille, Lyon, Nice, & Strasbourg.

GEORGIA

Tbilisi Financial Office+995 32 219 3011 www.fino.ge

Mikheil [email protected]

Giorgi [email protected]

Mikheil [email protected]

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GERMANY

Bremen Ahlers & Vogel Rechtsanwälte PartG mbB+49 421 333 40 www.ahlers-vogel.com

Othmar K. Traber [email protected]

Carsten [email protected]

Dirk [email protected]

Dormagen Abels Decker Kuhfuss Lenzen & Partner +49 2133 2502 0 www.adkl-msi.de

Berthold Decker [email protected]

Dominik Decker [email protected]


Dresden MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de

Dirk Langner [email protected]

Thomas Kä[email protected]

Düsseldorf Abels Decker Kuhfuss Lenzen & Partner +49 211 478 380 www.adkl-msi.de

Werner [email protected]

Peter Abels [email protected]

Bernd Lenzen [email protected]

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Erlangen Goldenstein und Fürst GmbH+49 9131 88795 00www.fuerst-beratung.de

Frank [email protected]

Heiko [email protected]

Frankfurt MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de


Achim [email protected]

Peter Degel [email protected]

Freiberg MOOG Partnerschaftsgesellschaft mbB +49 6151 99360 www.moogpartner.de


Thomas Kä[email protected]

Georgensgmünd Fürst, Fuchs und Kollegen GmbH+49 9172 6969 0www.fuerst-beratung.de


Andreas Hü[email protected]

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Gera Fürst und Partner GmbH+49 365 8238 0www.fuerst-beratung.de


Clarissa Gö[email protected]

Hamburg Ahlers & Vogel Rechtsanwälte PartG mbB+49 40 378 5880 www.ahlers-vogel.com

Philipp Landers [email protected]

Martin [email protected]

Hamburg Herden Böttinger Borkel Neureiter GmbH (HBBN)+49 40 441 1120www.hbbn.de

Michael Borkel [email protected]

Thomas [email protected]

Karlsruhe WKS-GmbH Wirtschaftsprüfungsgesellschaft

+49 72 182 101 www.wks-gruppe.de

Holger Baierl [email protected]

Leer Ahlers & Vogel Rechtsanwälte PartG mbB +49 491 4545 2290

www.ahlers-vogel.com

Tobias Eckardt [email protected]

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Munich Abels Decker Kuhfuss Lenzen & Partner +49 89 178 7880 www.adkl-msi.de

Michael Montenbruck [email protected]

Nuremberg Fürst und Partner GmbH+49 911 8609 01www.fuerst-beratung.de



Rudolf [email protected]

Osnabrück Herden Böttinger Borkel Neureiter GmbH (HBBN)+49 541 40460 0 www.hbbn.de

Ulrich Bö[email protected]

Markus [email protected]


Ostwestfalen-Lippe Wortmann & Partner & Co. KG+49 52 42 92 880 www.wortmannpartner.de

Volker [email protected]

Jürgen [email protected]

Rostock Ahlers & Vogel Rechtsanwälte PartG mbB+49 381 491 390 www.ahlers-vogel.com

Steffen Pagels [email protected]

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Rothenburg o.d.T. Fürst und Partner GmbH+49 9861 94420 www.fuerst-beratung.de



Stuttgart/ WKS-GmbHBaden-Baden Wirtschaftsprüfungsgesellschaft

+49 72 229 700 www.wks-gruppe.de

Konrad Walter [email protected]

Roland Klimesch [email protected]

Andreas Kastner [email protected]

GHANA

Accra Planita Consulting +233 (0)243 436848www.planitaconsulting.com

Kwasi [email protected]

Yaw [email protected]

Daniel Bart-Plange [email protected]

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GIBRALTAR

Gibraltar Triay & Triay +350 200 72020www.triay.com

Julian Triay [email protected]

Robert Michael [email protected]

Javier Triay [email protected]

GREECE

Athens Gregoriou Law Offices & Associates +30 (210) 822 1411 www.gregorioulaw.gr

Stelios Gregoriou [email protected]

Athens Tax Support Ltd +30 (210) 898 1633www.taxsupport.gr

Nikos Dimitrakopoulos [email protected]

Katerina [email protected]

Katerina [email protected]

GUATEMALA

Guatemala City Integrum +502 2259 1200 www.integrum.gt

Edson Ló[email protected]

Marcos Palma [email protected]

Luis Pablo Cobar [email protected]

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G-H

Guatemala City Orozco Monzon & Asociados +502 2232 1507 www.orozcomonzon.com

Julio Cesar Orozco Monzon [email protected]

HONG KONG

Hong Kong Chang Leung Hui & Li CPA Limited +852 (2)527 5306 www.clhlcpa.com

Paul Tsi [email protected]

Leslie [email protected]

Terence [email protected]

HUNGARY

Budapest Dessewffy & Dávid and Partners Law Office

+36 1 413 3340 www.dessewffy.com

Aliz [email protected]

Zsolt [email protected]

Alice Dessewffy [email protected]

Budapest Memolux Ltd

+36 1 460 7400 www.memolux.hu

István Rajkai [email protected]

Agnes [email protected]

Gyorgy [email protected]

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INDIA

Bangalore Agnus Law +91 80 2286 2799 www.agnuslaw.com

Chandan Kallaiaah [email protected]

Saroja [email protected]

Bangalore Balakrishna Consulting LLP+91 80 2222 1493www.balakrishnaconsulting.com

Vighneshwar Bhat [email protected]

Ankush P [email protected]

Pradeep [email protected]

Chennai DVS Advisors LLP +91 98 8435 2223

www.dvsca.com

Divakar [email protected]

Sundarrajan [email protected]

Jugal [email protected]

Kolkata S. Jaykishan +91 33 4003 5801

www.sjaykishan.com

Bal Kishan Newatia [email protected]

Manish [email protected]

Vivek [email protected]

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I

Mumbai Chokshi Group + 91 22 2383 6900

www.chokshiandchokshi.com

Mitil Chokshi [email protected]

Vineet [email protected]

Puja [email protected]

New Delhi JC Bhalla & Co

+91 120 424 1000 www.jcbhalla.com

Anil [email protected]

Akhil [email protected]

Rajesh Sethi [email protected]

New Delhi RNC Legal +91 11 4122 5000 www.rnclegal.com

Ravi Nath [email protected]

Parminder Dadhwal [email protected]

INDONESIA

Jakarta MUC Consulting Group +62 21 7883 7111www.mucglobal.com

Muhammad Razikun [email protected]

Mr. Sugianto [email protected]

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I

IRELAND

Dublin Cusack Garvey +353 1 210 8455 www.cusackgarvey.ie

Cathal [email protected]

Kenneth [email protected]

Martha Leonard [email protected]

Dublin Orpen Franks Solicitors +353 1 637 6200 www.orpenfranks.ie

Peter Walsh [email protected]

John O’[email protected]

Rachael Liston [email protected]

ISLE OF MAN

Douglas Dixcart Management (IOM) Limited +44 (0)1624 649250 www.dixcart.com

Simon Kelly [email protected]

Pamela [email protected]

ISRAEL

Jerusalem Barzily & Co +972 (73) 2366 200www.barzily.co.il

Hillel Steinberger [email protected]

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Tel Aviv Barzily & Co +972 (3) 517 6383 www.barzily.co.il

Gilad Barzily [email protected]

Tel Aviv Weksler Bregman & Co. +972 (3) 511 9340 www.wblaw.co.il

Dror [email protected]

Uri [email protected]

ITALY

Milan Ferraro Ginevra Gualtieri Studio Internazionale

+39 (02) 7600 4213 www.fgg-msi.it

Gianrocco Ferraro [email protected]

Edoardo [email protected]

Francois [email protected]

Rome Ferraro Ginevra Gualtieri Studio Internazionale

+39 (06) 9291 6436www.fgg-msi.it

Gianrocco Ferraro [email protected]

Edoardo [email protected]

Francois [email protected]

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I

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Trieste FIN-PRO +39 (040) 672 8511 www.finpronet.com

Matteo [email protected]

Udine FIN-PRO +39 (043) 258 4911 www.finpronet.com

Daniele [email protected]

JAPAN

Tokyo Furuhashi & Associates +81 (3) 5275 5971www.furuhashi-tax-associates.jp

Takayuki Furuhashi [email protected]

Tokyo Kojima Law Offices +81 (3) 3222 1401 www.kojimalaw.jp

Hideki Kojima [email protected]

Lynn [email protected]

Makoto [email protected]

JORDAN

Amman Consultants House LLC+962 (6) 554 5683www.consultants-house.com

Hassan Soaileek [email protected]

Fathi Samara [email protected]

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I-J

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K

KENYA

Nairobi BC Patel & Co. +254 (20) 374 8947 www.bcp.co.ke

Mihir [email protected]

Amee [email protected]

Jimmy [email protected]

KOREA (SOUTH)

Seoul Lee International IP & Law Group +82 (2) 2279 3631 www.leeinternational.com

Nicholas Park [email protected]

Terry Taehong [email protected]

Ghil-Won Jo [email protected]

KUWAIT

Kuwait City Abdul Rahman Al-Qaoud & Partners - Public Accountants+965 (2) 2246 7851/2www.alqaoudauditors.com

Abdul Rahman Al Qaoud [email protected]

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L

LATVIA

Riga Law Office O. Cers & J. Jurkans +371 (67) 365 865 www.advokati-cj.lv

Janis Jurkans [email protected]

LEBANON

Beirut El-Aref International Law Office+961 1 865 131www.elareflaw.com

Aref [email protected]

Oussama [email protected]

Beirut HBK Hobeika & Co.+961 1 897 528www.hbkadvisors.com

Graziella [email protected]

Antoine [email protected]

Philippe [email protected]

LESOTHO

Maseru Harley & Morris +266 (22) 313 840

Mark Webber [email protected]

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L

LIECHTENSTEIN

Vaduz Advokaturbüro Dr iur. Thomas Nigg +423 237 6530 www.liechtenstein-lawyer.com

Thomas Nigg [email protected]


Vaduz Ernst Nigg Trust Management Establishment

+423 237 6510

Thomas Nigg [email protected]

Jimmy [email protected]

LITHUANIA

Vilnius Audifina UAB +370 5212 7365 www.audifina.lt

Jolanta Ruzgiene [email protected]

Gediminas [email protected]

Rimgaudas [email protected]

LUXEMBOURG

Luxembourg Karp & Choucroun Law Firm + 352 (4) 615 601 www.ck-avocats.com

Joëlle Karp-Choucroun [email protected]

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Luxembourg Parfinindus S.ar.l.+352 31 51 501 www.parfinindus.eu

Kris [email protected]

Joeri [email protected]

MALAWI

Blantyre Audit Consult +265 1873856www.auditconsult.mw

Isaac Kayira [email protected]

David Mhango [email protected]

MALAYSIA

Kuala Lumpur Rahayu Partnership +60 (3 )2287 2322www.rahayupartnership.com

Rahayu Abd Ghani [email protected]

Alan Lim Ken Li [email protected]

Ty Teoh International +603 7805 5022 www.tyteoh.com

TS Teoh [email protected]

L-M

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Kuala Lumpur Johor MuarPenang Perek

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MALTA

Valletta Chetcuti Cauchi +356 2205 6200 www.ccmalta.com

Michelle De [email protected]

Maria [email protected]

Priscilla Mifsud [email protected]

Valletta FG Audit Ltd +356 2247 6110 www.fgaudit.com.mt

Franco Cini [email protected]

Glenn [email protected]

MAURITIUS

Ebene Dale International Trust Company Limited +230 464 1300 www.dale-trust.com

Rajsing Gopaul [email protected]

Patrice La Hausse de Lalouviè[email protected]

Port Louis SRA Partners+230 5255 6499www.sra-mu.com

Shareef [email protected]

Zahida Bibi [email protected]

M

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MEXICO

Irapuato Lores Budiño y Compañia S.C.+52 (462) 624 4243www.lbmsi.mx

Gustavo A Ramirez [email protected]

Ramón Máynez [email protected]

Mexico City Lores Budiño y Compañia S.C.+52 (55) 6234 5000 www.lbmsi.mx

Ramón Maynez [email protected]

Luis Lores [email protected]

Mexico City RVA Abogados S.C. +52 (0) 55 5242 0771www.rubiovillegas.com

Marcela Trujillo Zepeda [email protected]

Jorge Barrera [email protected]

Monterrey Perez Gongora y Ascociados, S.C. +52 (81) 8345 3635 www.perezgongora.com

Juan Carlos Perez Gongora [email protected]

Anna María Garza [email protected]

Raul Flavio Garza [email protected]

M

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M-N

Tijuana Alvarez Carmona y Asociados S.C. +52 (664) 684 1411www.alvarezcarmona.com

Armando Alvarez [email protected]

Cynthia [email protected]

José [email protected]

MONTENEGRO

Podgorica Finance Plus+382 (20) 23 23 55www.financeplus.me

Budimir [email protected]

Sladjana [email protected]

Andjela [email protected]

MOROCCO

Casablanca Cabinet Seddik +212 (52) 225 4000 www.cabinetseddik.com

Rachid Seddik Seghir [email protected]

Hamid [email protected]

Imane [email protected]

NEPAL

Kathmandhu S.C. Lal Associates +977 (1) 555 0424 www.scla.com.np

Satish Chandra Lal [email protected]

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NETHERLANDS

Amsterdam Van As Advocaten +31 30 603 2922 www.vanasadvocaten.nl

René Halfens [email protected]

Jim [email protected]

Marie Louise van [email protected]

Amsterdam Vanhier B.V. +31 20 426 43 60 www.vanhier.nl

Paul [email protected]

Nienke Kimsma [email protected]

Bjorn Veenstra [email protected]

Rotterdam Ruitenburg adviseurs & accountants +31 70 261 0070www.ruitenburg.nu

Rob van Pelt [email protected]

Coby [email protected]

Jan-Pieter [email protected]

The Hague Ruitenburg adviseurs & accountants +31 70 261 0070www.ruitenburg.nu

Coby [email protected]

Rob van Pelt [email protected]

Alicia Keijzer [email protected]

N

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N

NEW ZEALAND

Auckland Keegan Alexander +64 9 303 1829 www.keegan.co.nz

Andrew Barrett [email protected]



Christchurch Mackay Bailey Limited +64 3 341 0930www.mackaybailey.co.nz

Michael Woodward [email protected]

NIGERIA

Lagos Abax - OOSA Professionals +234 1 463 0842 www.abax-oosa.com

Bode Osunkoya [email protected]

Adeyemo [email protected]

Olapeju [email protected]

Lagos Bloomfield Law Practice+234 1 454 7944www.bloomfield-law.com

Kunle Obebe [email protected]

Dayo [email protected]

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NORWAY

Bergen Visma Advokater AS +47 55 29 90 00www.visma.no

Christian Fredrik [email protected]

Oivind Henrik von [email protected]

Synnove [email protected]

Kristiansand Visma Advokater AS +47 55 29 90 00www.visma.no

Oyvind Sund [email protected]

Oslo Certus Revision AS+47 2420 1200 www.certusas.no

Morten Agasoester [email protected]

John Asle [email protected]

Kristian [email protected]

Oslo Visma Advokater AS +47 98 20 62 42

www.visma.no


Stavanger Visma Advokater AS +47 55 29 90 00

www.visma.no

Inge Lise [email protected]

N

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N-P

Trondheim Visma Advokater AS +47 55 29 90 00www.visma.no

Laila [email protected]

PAKISTAN

Karachi Haroon Zakaria & Company+92 (213) 567 47414 www.hzco.com.pk

Muhammad Haroon [email protected]

Zakaria Ali [email protected]

Muhammad [email protected]

Lahore Haroon Zakaria & Company+92 42 3577 6691 www.hzco.com.pk

Muhammad Iqbal [email protected]

Mohammad Aslam [email protected]

PANAMA

Panama City León Mora & Co. +507 391 7482 www.leonmora.com

Eric Leó[email protected]

Rosa [email protected]

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Panama City Shirley & Associates +507 269 2255 www.shirleylaw.com

Luis Shirley [email protected]

Priscilla Del Carmen Shirley Vásquez [email protected]

Zadie Llaurado [email protected]

PERU

Lima Cruzate La Torre & Asociados +51 (1) 461 2641

Augusto Cruzate [email protected]

Lima OMC Abogados & Consultores+51 (1) 628 1238 www.omcabogados.com.pe

Oscar Mago [email protected]

Jesus Cuba [email protected]

Karina Neciosup [email protected]

PHILIPPINES

Manila Carag Zaballero Llamado & Abiera +63 (2) 727 7701

www.cazlalaw.com

Priscilla F. Zaballero [email protected]

Liza H. [email protected]

P

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Manila Dela Roca & Associates CPAs +63 (2) 727 7708

www.delarocacpas.com

Ma Theresa dela [email protected]

Charlenemae Monje [email protected]

POLAND

Krakow Taxpoint+48 12 626 7310www.taxpoint.pl

Katarzyna Knapik [email protected]

Magdalena Wolicka [email protected]

Marcin Radwan [email protected]

Warsaw Greloch Jaworski Stanis Adwokaci Sp.k+48 22 553 8970www.gjslegal.pl

Marcin [email protected]

Waldemar [email protected]

Michal [email protected]

Warsaw KR Group+48 22 262 8100 www.krgroup.pl

Tadeusz Robinski [email protected]

Tomasz Szwed [email protected]

Kacper [email protected]

P

GMT +8

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PORTUGAL

Faro Moneris Group +351 289 390 940

www.moneris.pt

Maria José [email protected]

Anibal [email protected]

Carlos [email protected]

Lisbon Moneris Group +351 210 316 400

www.moneris.pt

Rui [email protected]

Natacha [email protected]

Joao [email protected]

Madeira Dixcart Management (Madeira) Lda +351 291 225 019 www.dixcart.com

John Dias [email protected]

Carlos [email protected]

Porto CNCM Sociedade de Advogados Lisbon +351 225 431 000

www.cncm.pt

Pedro da Costa Mendes [email protected]

Teresa Nogueira [email protected]

Luisa Curado [email protected]

P

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P-Q

Porto Moneris Group +351 226 198 390

www.moneris.pt

Pedro [email protected]

Diogo [email protected]

Rui [email protected]

PUERTO RICO

San Juan Colón Cuebas & Laguna, CPA, PSC+1 787 724 3400www.ccl-cpafirm.com

Marcos L. Colón [email protected]

Oscar Laguna [email protected]

QATAR

Doha Magdy Abdel Malek & Co Accounting and Auditing

+974 (44) 424 953www.magdymalek.com

Sherif Abdel [email protected]

Emad Abdel [email protected]

Magdy Abdel [email protected]

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R

ROMANIA

Bucharest Contabilul Tau +40 31 402 5379www.contabilultau.com.ro

Otilia [email protected]

Daniela Raducanu [email protected]

Cristina [email protected]

Bucharest Serban & Asociatii +40 31 805 9289www.serbanlawfirm.ro

Andreea [email protected]

Alina Jiganie-Serban [email protected]

RUSSIA

Moscow United Consultants FDP+7 (495) 787 5377www.fdp.ru

Eugene Titkove_titkov@fdp

Alexander [email protected]

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S

SAUDI ARABIA

Riyadh Gulf Bureau for Research & Economic Consultations

+966 1146 55370www.gulf-bureau.com

Dr. Tawfiq Al-Swailem [email protected]

SEYCHELLES

Victoria International Law & Corporate Services Ltd

+24 (8) 432 3850www.ilcssez.com

Shelton Jolicoeur [email protected]

Ange Morel [email protected]

SINGAPORE

Singapore Heng Lee Seng LLP +65 6423 9969 www.hlsllp.com.sg

Michael Heng [email protected]

Malcolm Heng [email protected]

Heng Lee [email protected]

Singapore Low Yeap Toh & Goon LLP+65 6220 2666 www.lytag.com.sg

Siew-Joon Low [email protected]

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SLOVAKIA

Bratislava G. Lehnert k.s. +421 (2) 5980 0411 www.lehnert.sk

Ján Ondruš [email protected]

Norbert [email protected]

Tomas [email protected]

SOUTH AFRICA

Bloemfontein Lovius Block +27 51 430 3874 www.loviusblock.com

Peter Yazbek [email protected]

Charles [email protected]

Ockie Van [email protected]

Bloemfontein Newtons Chartered Accountants +27 51 403 4100 www.newtons-sa.co.za

Cedric [email protected]

Lucha [email protected]

Wayne Beelders [email protected]

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S

Cape Town Maurice Phillips | Wisenberg +27 21 419 7115 www.mpw.co.za

Paul Wisenberg [email protected]

Antony [email protected]

Leonard [email protected]

Durban Aitken Lambert Elsworth Inc +27 31 202 7601 www.aitkenlambert.co.za

Colin [email protected]

Abraham [email protected]

Durban Woodhead Bigby Inc +27 31 360 9700 www.woodhead.co.za


Russell [email protected]

James [email protected]

Johannesburg RAiN +27 11 243 5030 www.rain-ca.co.za

Ian Pierce [email protected]

Hazel Chingore [email protected]

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S

Johannesburg Smit Sewgoolam Inc +27 11 646 0006www.smitsew.co.za

Harold Smit [email protected]

Bouwer Van [email protected]

Jacques [email protected]

Pietermaritzburg Ngcobo Irving Inc +27 33 345 6682 www.woodhead.co.za

Steve [email protected]

SPAIN

Barcelona AFP+34 93 238 4670www.afpaudit.com

Alex Folch [email protected]

Inés [email protected]

Barcelona Pedrosa Lagos+34 93 368 0510www.pedrosalagos.com

Joaquim [email protected]

Sonia [email protected]

Madrid Pedrosa Lagos+34 91 575 1591www.pedrosalagos.com


Alfonso Gutiérrez Morales-Vara de [email protected]

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Palma de Mallorca Pedrosa Lagos+34 97 190 9111www.pedrosalagos.com

Bernat [email protected]

Sonia [email protected]

SRI LANKA

Colombo John Wilson Partners +94 (11) 232 4579 www.srilankalaw.com

John Wilson [email protected]

Ruwani Dantanarayana [email protected]

Dinushika Alensu [email protected]

SWEDEN

Gothenburg Skattepunkten AB +46 31 711 2070 www.skattepunkten.se

Clas Ramert [email protected]

John [email protected]

SWITZERLAND

Bern Gfeller + Partner AG +41 31 310 4000 www.gfeller-partner.ch

Eduard Maibach [email protected]

André [email protected]

Christoph Andenmatten [email protected]

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S

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S

Fribourg NBA Fiduciaire SA +41 26 408 7474www.nbafid.com

Georges Julmy [email protected]

Andre Figueiredo [email protected]

Geneva Gestoval Société Fiduciaire SA

+41 22 308 4400 www.gestoval.ch

Hanspeter Buri [email protected]

José [email protected]

Pascal [email protected]

Lausanne NBA Fiduciaire SA +41 21 351 3181www.nbafid.com

Georges Julmy [email protected]

Myriam Kilchoer [email protected]

St. Gallen Schoch Auer & Partner Rechtsanwälte +41 71 227 8484 www.schochauer.ch

Joerg Schoch [email protected]



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Zurich Badertscher Rechtsanwälte | Attorneys at Law

+41 44 266 2066 www.b-legal.ch

Markus Dörig [email protected]

Zurich Caminada Treuhand AG Zurich +41 44 386 9900 www.caminada.ch

Michel Vonlanthen [email protected]

Matthias Kern [email protected]

Fabian Wey [email protected]

SYRIA

Damascus Meethak - Lawyers & Consultants +963 (11) 611 6634 www.meethak.com

Anas Ghazi [email protected]

Rana [email protected]

Hala [email protected]

TAIWAN

Taipei Pacific Management Consulting Co., Ltd+886 2 8772 6262www.pmcc.com.tw

Ken [email protected]

Clint [email protected]

S-T

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T

Taipei Pamir Law Group +886 2 558 1799www.pamirlaw.com

Nicholas V. [email protected]

Jennifer [email protected]

TANZANIA

Dar Es Salaam FTC Consultants Limited+255 688 92 5354www.ftc-tz.com

Murtaza [email protected]

Fatima [email protected]

Maryam [email protected]

Dar Es Salaam Kesaria & Company +255 22 211 3331 www.kesarialaw.co.tz

Dilip Kesaria [email protected]

Stanslaus [email protected]

Lilian [email protected]

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T

THAILAND

Bangkok Hutter & Dhira Ltd +66 (2) 677 4050 www.hutterdhira.com

Dhira Yoonaidharma [email protected]

Arkom [email protected]

Bangkok PLG Plus Limited+66 (2) 274 0090 www.plgplus.com

Papawin Leelamanthep [email protected]

Pakavadee [email protected]

TUNISIA

Tunis Ben Amor-Ktari & Associés +216 (71) 950 244

Maher Ben Amor [email protected]

TURKEY

Istanbul CNS Bağimsiz Denetim ve SMMM AŞ +90 216 410 1310www.cnsdenetim.com.tr

Yasar Kemal Öztürer [email protected]

Murat Senyü[email protected]

Erdal Zafer Bozkurt [email protected]

GMT +2

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T

Istanbul Mutlugil Law Firm+90 216 457 7712 www.burcumutlugil.av.tr

Burcu [email protected]

Umit [email protected]

Erkan [email protected]

Istanbul Promesa Denetim ve SMMM AŞ +90 216 410 1320www.promesadenetim.com.tr

Murat Senyü[email protected]

Yasar Kemal Öztürer [email protected]

Erdal Zafer Bozkurt [email protected]



U

UGANDA

Kampala Kaddu & Partners Advocates +256 (75) 355 8203www.kpadvocates.com

Isaac S. Mugerwa [email protected]

John Kaddu [email protected]

Stephen L. Mwanje [email protected]

UNITED ARAB EMIRATES

Abu Dhabi Al Maher Group +971 (2) 626 8223 www.almahergroup.com

Mohammed Maher [email protected]

Nancy Maher [email protected]

Jasmine Maher [email protected]

Dubai Al Ghaith & Co +971 (4) 398 8575 www.agcmsi.com

Tim Howe [email protected]

Shabbir [email protected]

Constancio [email protected]

✜

GMT +4

GMT +4

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GMT +4

Dubai ProConsult Advocates & Legal Consultants +971 (4) 329 8711 www.uaeahead.com

Tony Maalouli [email protected]

Sharjah Alnoman & Ravi +971 (6) 573 9859 www.msiauditors.com

Ravi Kannampillil [email protected]

UNITED KINGDOM ENGLAND

Bournemouth Lester Aldridge LLP +44 1202 786 161 www.lesteraldridge.com

Grant [email protected]

Oliver Phipps [email protected]

Lesley [email protected]

Carlisle Armstrong Watson +44 1228 690 100 www.armstrongwatson.co.uk



Nigel [email protected]

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U



Carlisle Burnetts +44 1228 552 222 www.burnetts.co.uk

Nick [email protected]

Vaughan [email protected]

Nathalie [email protected]

Leeds Armstrong Watson +44 113 221 1300 www.armstrongwatson.co.uk


Matt [email protected]

Mark [email protected]

London haysmacintyre

+44 20 7969 5500 www.haysmacintyre.com


Natasha [email protected]

Jeremy [email protected]

London haysmacintyre Corporate Finance +44 20 7969 5500 www.haysmacintyre.com

Ian Cliffe [email protected]


George [email protected]

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U

GMT

London Lee Bolton Monier-Williams +44 20 7222 5381 www.lbmw.com

Philip Sergeant [email protected]

Susie [email protected]

Alex [email protected]

Manchester Myerson+44 161 941 4000www.myerson.co.uk

Carl [email protected]

Akeel [email protected]


Southampton Lester Aldridge LLP +44 2380 827 400 www.lesteraldridge.com

Michael Giddins [email protected]

Roger [email protected]


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UNITED KINGDOMSCOTLAND

Dumfries Armstrong Watson +44 138 795 5900www.armstrongwatson.co.uk


Douglas [email protected]

Graham [email protected]

Dundee Thorntons Law LLP +44 138 222 9111 www.thorntons-law.co.uk

Craig Nicol [email protected]


Jane [email protected]

Edinburgh Thorntons Law LLP

+44 131 225 8705 www.thorntons-law.co.uk

Clare Macpherson [email protected]

Jane [email protected]

Kenneth Mackay [email protected]

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Glasgow Armstrong Watson +44 141 233 0130 www.armstrongwatson.co.uk



Douglas [email protected]

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USA - INDEX

STATE PAGEARIZONA 77

CALIFORNIA 77-78

COLORADO 79

DELAWARE 79

DISTRICT OF COLUMBIA 79

FLORIDA 80-81

GEORGIA 81

HAWAII 81

ILLINOIS 82

KENTUCKY 82

LOUISIANA 82

MARYLAND 83

MASSACHUSETTS 83-84

MICHIGAN 84MINNESOTA 84NEW JERSEY 85

NEW YORK 85

NORTH CAROLINA 86

OHIO 86-87

PENNSYLVANIA 87

SOUTH CAROLINA 88

TENNESSEE 88

TEXAS 88-89

UTAH 89

WASHINGTON 89

WISCONSIN 90

UNITED STATES OF AMERICA

Arizona Sarvas Coleman Edgell & Tobin P.C.Phoenix +1 (602) 241 1200

www.scetcpa.com

Debi Tobin [email protected]

Robert Coleman [email protected]

Terry [email protected]

California Clark & TrevithickLos Angeles +1 (213) 629 5700

www.clarktrev.com

Philip Bartenetti [email protected]

Donald [email protected]


California Lucas Horsfall Accountants & AdvisorsLos Angeles +1 (626) 744 5100

www.lhmp.com

Glenn Wallmark [email protected]

Gaurav [email protected]

Leslie [email protected]

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California Heyman & Associates IncSan Diego +1 (619) 232 1990

www.haicpa.com

Stan Heyman [email protected]


Cinthya Chavez [email protected]

California Law Office of Miguel LeffSan Diego +1 (858) 255 0001

www.lefflawoffice.com

Miguel Leff [email protected]

June Bennett [email protected]

California Greenstein Rogoff Olsen and Co LLPSan Francisco +1 (510) 797 8661

www.groco.com

Alan Olsen [email protected]

Chuck Roberts [email protected]

California JRA Law Partners LLPSan Francisco +1 (415) 788 4646

www.jralp.com

John Price [email protected]

Rod [email protected]

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Colorado Spicer Jeffries LLPDenver +1 (303) 753 1959

www.spicerjeffries.com

Robert Yurglich [email protected]

Sean [email protected]


Delaware Gunnip & Company LLPWilmington +1 (302) 225 5000

www.gunnip.com


Donald [email protected]

Jenifer [email protected]

District of Rubino & Company, CharteredColumbia +1 (301) 564 3636

www.rubino.com

Bob Gray [email protected]

Jenny Herrera [email protected]

David Albert [email protected]

District of Webster Chamberlain & Bean LLPColumbia +1 (202) 785 9500

www.wc-b.com

Alan Dye [email protected]

Arthur [email protected]

David Goch [email protected]

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Florida Mendez Rothbard Molieri & Co.Fort Lauderdale +1 (305) 937 0330

www.mrmco-cpa.com


Sandra [email protected]

Amy Preston [email protected]

Florida Espinosa Trueba Martinez PLMiami +1 (305) 854 0900

www.etlaw.com

Elio F. Martinez [email protected]

Jorge [email protected]

William Trueba [email protected]

Florida Mendez Rothbard Molieri & Co.Miami +1 (305) 742 2800

www.mrmco-cpa.com

Eduardo [email protected]

Ignacio [email protected]

Alejandro Molieri [email protected]

Florida Vestal & WilerOrlando +1 (407) 843 4433

www.vestal-wiler.com

Irene [email protected]

Terry Walker [email protected]


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Florida Zimmerman Kiser Sutcliffe PAOrlando +1 (407) 425 7010

www.zkslawfirm.com

Tim Schulte [email protected]

Stephen [email protected]

Judd [email protected]

Georgia Catrakilis Kraitzick Hrabova, LLCAtlanta +1 (770) 495 9077

www.ckhcpa.com


Anna [email protected]

Harry [email protected]

Georgia Smith Moore Leatherwood LLPAtlanta +1 (404) 962 1000

www.smithmoorelaw.com

Steven [email protected]

Marshall [email protected]

Larry [email protected]

Hawaii Holsinger P.C.Honolulu +1 (808) 543 115

www.thinkholsinger.com


Brian [email protected]

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Illinois Levenfeld Pearlstein LLCChicago +1 (312) 346 8380

www.lplegal.com

Michael Tuchman [email protected]

Michael St. [email protected]

Steven [email protected]

Illinois Warady & Davis LLPChicago +1 (847) 267 9600

www.waradydavis.com




Kentucky Munninghoff Lange & CoCovington +1 (859) 655 2300

www.ml-co.com

Douglas Lange [email protected]


Zachary Kempton [email protected]

Louisiana Taylor Porter Baton Rouge +1 (225) 387 3221

www.taylorporter.com

Preston Castille [email protected]

Harry Philips [email protected]

Charles McKenzie [email protected]

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Maryland Adelberg Rudow Dorf & Hendler LLCBaltimore +1 (410) 539 5195

www.adelberg.com

Oren [email protected]


Maryland Kahn Berman SolomonBaltimore Taibel & Mogol PA

+1 (410) 308 0300 www.kbstm.com

Jeffrey Berman [email protected]

Jeffrey [email protected]


Maryland Adelberg Rudow Dorf & Hendler LLCColumbia +1 (410) 313 8342

www.adelberg.com

Oren Saltzman [email protected]

Massachusetts Abrams Little-Gill Loberfeld PCBoston +1 (617) 738 5200

www.all-cpas.com

Ron Loberfeld [email protected]

Nick [email protected]

Bruce A. [email protected]

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Massachusetts Ruberto Israel & Weiner PCBoston +1 (617) 742 4200

www.riw.com

Russell [email protected]

Stacey [email protected]

Michigan Kerr Russell & Weber PLCDetroit +1 (313) 961 0200

www.kerr-russell.com

Eric Lark [email protected]

James [email protected]


Minnesota Messerli & Kramer P.A.Minneapolis +1 (612) 672 3600

www.messerlikramer.com


Josh [email protected]

Brett [email protected]

Minnesota Wilkerson GuthmannSt. Paul +1 (651) 222 1801

www.wilkersoncpa.com

Robert Georges [email protected]

Greg [email protected]

Ronald [email protected]

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New Jersey Greenbaum Rowe Smith & Davis LLPWoodbridge +1 (732) 549 5600

www.greenbaumlaw.com

Alan Naar [email protected]

Raymond [email protected]

New York Giambalvo Stalzer & Company, CPAs, P.C.Long Island +1 (631) 321 8000

www.gsco-cpas.com

Robert Giambalvo [email protected]

Herbert J. [email protected]

George [email protected]

New York JM CPA LLPNew York City +1 (212) 303 9000

www.jmcpallp.com

Steven J. Eller [email protected]

Steve Bibas [email protected]

Alan Willinger [email protected]

New York Moses & Singer LLPNew York City +1 (212) 554 7800

www.mosessinger.com

Alan Kolod [email protected]

Jeffrey [email protected]

Daniel S. [email protected]

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North Carolina Howard, Stallings, From, Hutson, Raleigh Atkins, Angell & Davis PA

+1 (919) 821 7700 www.howardstallings.com

Beth [email protected]

Allan [email protected]

Ohio Cors & BassettCincinnati +1 (513) 852 8200

www.corsbassett.com

Stephen Holmes [email protected]

Kevin Feazell [email protected]

Curtis [email protected]

Ohio Corrigan KrauseCleveland +1 (440) 471 0800

www.corrigankrause.com

Tom Harrison [email protected]

Thomas Krause [email protected]

Salvatore [email protected]

Ohio Weston Hurd LLPCleveland +1 (216) 241 6602

www.westonhurd.com

Gary W. Johnson [email protected]

Dana [email protected]

Daniel [email protected]

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Ohio Weston Hurd LLPColumbus +1 (614) 280 0200

www.westonhurd.com

W. Charles Curley [email protected]


Kevin [email protected]

Pennsylvania Isdaner & Company LLCPhiladelphia +1 (610) 668 4200

www.isdanerllc.com

Scott Isdaner [email protected]

Mike Troped [email protected]

Jill Lock [email protected]

Pennsylvania Kaplin Stewart Meloff Reiter & Stein P.C.Philadelphia +1 (610) 941 2469

www.kaplaw.com

Neil [email protected]

Daniel [email protected]

Maury [email protected]

Pennsylvania Holsinger P.C.Pittsburgh +1 (724) 934 4880

www.thinkholsinger.com


Bill [email protected]


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South Carolina Smith Moore Leatherwood LLPGreenville +1 (864) 751 7600

www.smithmoorelaw.com

Kurt [email protected]


Tod [email protected]

Tennessee McKerley & Noonan PCNashville +1 (615) 279 0088

www.mckerleynoonan.com

Susan Keffer [email protected]

Spike [email protected]


Texas PriceKubecka PLLCDallas +1 (972) 888 0950

www.pricekubecka.com


Jason [email protected]

Jen [email protected]

Texas Underwood Perkins P.C.Dallas +1 (972) 661 5114

www.uplawtx.com

Timothy Perkins [email protected]

William [email protected]

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Texas Melton & Melton LLPHouston +1 (281) 759 1120

www.melton-melton.com

Clint Bennett [email protected]



Utah Kruse Landa Maycock & Ricks LLCSalt Lake City +1 (801) 531 7090

www.klmrlaw.com

Lyndon [email protected]

Kevin [email protected]

James Kruse [email protected]

Utah SquireSalt Lake City +1 (801) 225 6900

www.squire.com

Raymond Chipman [email protected]

Joe Hillstead [email protected]

K.Tim Larsen [email protected]

Washington Socius Law Group PLLCSeattle +1 (206) 838 9100

www.sociuslaw.com

Jeannette Adams [email protected]

Thomas F. [email protected]

Adam [email protected]

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Wisconsin Mawicke & Goisman SCMilwaukee +1 (414) 224 0600

www.mawickelaw.com

Jeffrey Mawicke [email protected]


Eric [email protected]

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URUGUAY

Montevideo Rodolfo Hirschfeld & Associates +598 (2) 916 1185 www.rhyasoc.com

Andres Hirschfeld [email protected]

Ana Rosa Bocija [email protected]

Martin Ramos Olano [email protected]

VENEZUELA

Pampatar Chacón Nuñez Y Asociados +58 295 267 7094

www.chaconnunez.com

Maria Elena [email protected]

VIETNAM

Ho Chi Minh City Southern Auditing Co. Ltd (AASCS)+84 (8) 3820 5944www.aascs.com.vn

Chor Ghee [email protected]

Long [email protected]

Thanh [email protected]

ZAMBIA

Lusaka Gadsden Grillo & Co +260 (211) 290 331 www.gadsdengrillo.com

Beatrice [email protected]

Ron [email protected]

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92 Accountants Certified auditors ▲ Lawyers ✜ Tax consultants ✈ Offshore services Specialist member

Lusaka Musa Dudhia & Company +260 (211) 253 822

Arshad Abdulla [email protected]

Gulam Farid Patel [email protected]

Abdulla Ebrahim [email protected]

ZIMBABWE

Harare A A Omar & Company +263 (4) 706 562www.aaomar.co.zw

Anis [email protected]

Amina [email protected]

Harare Atherstone & Cook +263 (4) 704 244www.atherstoneandcook.com

Lindsay Cook [email protected]

Innocent [email protected]

Gary [email protected]

For the most up-to-date directory information please visit our website: www.msiglobal.org

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