international directory · • pkf international ltd is a member of the forum of firms, an...

InternationalDirectory

2010-2011

Table of contents

PKF International Directory I

World Map with locations of member and correspondent firms

Foreword from International Chairman ....................................... ii

Introduction to PKF International ............................................... iii

PKF International Who’s Who ..................................................... v

PKF International Regional Structure ......................................... vi

International Committees ........................................................... ix

Section One – Member Firms .....................................................1

• Index of PKF International Member Firms by Location – alphabetical by country and city .........................1

• Index of PKF International Member Firms by Location – alphabetical by city and country .........................6

• Index of PKF International Member Firms (Principal offices) – alphabetical by firm name, city and country ........................................................13

• Index of PKF International Member Firms’ Partners – alphabetical by surname, location, email address .......................................................................19

• Directory of PKF International Member Firms .....................79

Section Two – Exclusive and Non Exclusive Correspondent Firms ...............................................................202

• Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location – alphabetical by country and city .....................202

• Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location – alphabetical by city and country .....................204

• Directory of PKF International Exclusive and Non-Exclusive Correspondent Firms .........................207

Section Three – International Information ...............................242

World Time Zones ....................................................................242

Guidance Notes for updating firm details for International Directory..............................................................244

World Map with locations of member and correspondent firms

Member firm of PKF International network.

Correspondent firm. Not a member of PKF International network.

AFRICAOur members extend from North Africa down through East Africa, across English and French-speaking West Africa and throughout Southern Africa.

ASIA PACIFICPKF members cover the region from the Indian sub-continent and the South East Asia mainland to Oceania, Hong Kong and China.

MIDDLE EASTPKF has comprehensive representation across the Middle East – from the Mediterranean states to the GCC states in the Gulf.

EUROPEPKF International has member firms in every EU country, the key emerging markets in Eastern and Central Europe, and in some of the Central Asian republics.

AMERICASPKF is represented in Mexico, all the Latin American countries and throughout the Caribbean.

NORTH AMERICAPKF International has 40 member firms in US and Canada.

PKF International DirectoryII

Foreword from International Chairman

The PKF International network has grown steadily during the past 12 months considerably strengthening its presence in the key markets of China and the United States including large firms such as EisnerAmper LLP and PKF Wipfli LLP.New member firms in Germany and Uzbekistan, together with a significant merger of four firms in Germany to create PKF Fasselt Schlage, a top tennational firm, have also strengthened the PKF brand in Europe.

Again, the PKFI team has tried to ensure that the information in the Directory is as accurate as possible but, as all the member firm information is provided by the members themselves, PKF International cannot guarantee this accuracy. In addition to printed copies of the Directory, an interactive PDF version of the Directory can also be downloaded from the PKF International website at www.pkf.com. This is regularly updated during the year as we receive new information from member firms.

Wolfgang HofmannChairman of the International BoardPKF International Limited

September 2010

Introduction to PKF International

PKF International Directory III

PKF International (PKFI) is a network of legally independent member firms with representation in around 125 countries throughout the world. The PKFI network is administered by PKF International Ltd (the Licensor). This directory lists the Member firms (the Licensees) that have concluded Operating Licence Agreements (OLAs) with PKF International Ltd and also Correspondent firms who provide representation in countries where the PKFI network does not have a Member firm. (See below for definitions.)

Under the OLAs, each Member firm is licensed by PKF International Ltd to carry on a separate, independent business under the PKF name. There is no contractual link between the individual Member firms and the PKFI network is regulated by adherence to the OLA between the Licensor and each individual Licensee.

PKF International Network Key Facts and Figures

• The 10th largest global accountancy network in 2010*

• Representation in around 125 countries

• Over 245 Member and Correspondent firms located in over 440 offices

• $2.4 billion aggregate fee income of Member firms (year end June 2010)*

• Over 21,474 staff including more than 2,198 partners employed by PKF International Member firms*

• Founded in 1969 by four firms in the UK, Australia, Canada and USA

• PKF International Ltd is a member of the Forum of Firms, an association of international networks of accounting firms that perform audits of financial statements that are or may be used across national borders. The objective of the Forum of Firms is to promote consistent and high quality standards of financial reporting and auditing practices worldwide. Visit www.ifac.org/forum_of_firms/ for further information.

*International Accounting Bulletin 27 January 2011

The Licensor (PKF International Ltd)

PKF International Ltd is a company registered in England and limited by guarantee. The Company’s Articles of Association require a Board of Directors who conduct the business of the Company.

The Licensor does not provide client services.

The Licensor operates a globally directed quality assurance programme for Member firms that is based on globally generally accepted professional practice. Member firms have access to PKFI’s audit methodology, training and seminars and are permitted to use the PKF name.

For the purposes of the IFAC Code of Ethics, only Member firms are considered to fall within the PKFI Network.

The Licensees (Member firms)

Each Licensee is a separate legal entity in its own right. Contractual relations are only formed between the client and the Member firm engaged by the client and no other PKFI Member firm may be held liable. Neither PKF International Ltd nor any of its directors has a financial or management interest in any Member firm other than his or her own.

Member firms are locally owned, operated and managed and are responsible for their own liabilities. Member firms are not members of one international partnership or otherwise legal partners with each other. No single firm is responsible for the services or activities of any other. Member firms of the PKFI network may consist of more than one legal entity.

PKF International DirectoryIv

Member firms are responsible for any disciplinary measures taken against their individual partners and their personnel. In addition, each Member firm is responsible for its own partner nominations, admission, remuneration, advancement and monitoring.

Exclusive and non-Exclusive Correspondent firms

In some countries, PKF International Ltd enters into exclusive or, very occasionally, non-exclusive relationships with firms referred to as ‘Correspondent firms’ to perform certain services on behalf of Member firms’ clients. Correspondents do not have a licence agreement with PKF International Ltd and have none of the rights, privileges or responsibilities of Member firms. They are not Member firms and are not part of the PKF International Network for IFAC Code of Ethics purposes.

Unlike Member firms, Correspondent firms are not permitted to use the PKF name or visual identity and are not covered by PKF International’s globally directed assurance programme.

Like Member firms, Correspondent firms are neither members of one international partnership nor legal partners with each other or with PKF International Ltd or any PKFI Member firm. Nor is any one Correspondent firm responsible for the service or activities or any other Correspondent or Member firm. Each Correspondent firm governs itself and handles its administrative matters on a local basis, is locally owned, operated and managed, and is responsible for its own liabilities.

Using the International Directory

The International Directory is published annually to help Member firms to identify and make contact with other Member firms for the purposes of undertaking cross-border client work and working together collaboratively.

The information contained in the Directory has been inputted into the Member Database on the PKF International website by the Member firms themselves and PKF International cannot take responsibility for any inaccurate information published in the Directory.

The most up-to-date information can always be found on the PKF International website at www.pkf.com

PKF International Limited is a network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any individual member firm or firms.

Introduction to PKF InternationalIntroduction

PKF International Directory v

PKF International Who’s Who

PKF International Board of Directors

Wolfgang Hofmann ChairmanFrankfurt wolfgang.hofmann@pkf.com

Paul Bull Asia and OceaniaSydney paul.bull@pkf.com.au

Cam Crawford PKF North AmericaCalgary camc@catalystsolutions.ca

Paul De Weerdt Europe, Middle East & IndiaAntwerp pdw@pkf.be

Martin Goodchild UKLondon martin.goodchild@uk.pkf.com

Andrew Hannington AfricaJohannesburg andrew.hannington@pkf.co.za

Terry Snyder PKF North AmericaAtlanta/Lawrenceville terry.snyder@pkfna.org

Sergio Villagarcia Latin AmericaBuenos Aires svillagarcia@pkfargentina.com.ar

PKF International Directorate

Anna Chesher Events Manageranna.chesher@pkf.com

John Clapson E-marketing Managerjohn.clapson@pkf.com

Gimla Dissanayake Accountantgimla.dissanayake@pkf.com

Christiane Morris Marketing Managerchristiane.morris@pkf.com

Monica Sawh Marketing Executivemonica.sawh@pkf.com

Angela Lynch Senior Manager, Audit and Assuranceangela.lynch@pkf.com

Anthony Appleton Technical Directoranthony.appleton@pkf.com

Stephen Darley Asia Pacific Regional Directorstephen.darley@pkf.com

Oliver Grosse-Brauckmann Europe, Middle East & Indiaoliver.grosse-brauckmann@pkf.com Regional Director

Sergio Villagarcia Latin America Regional Directorsvillagarcia@pkfargentina.com.ar

International Office

PKF International LtdFarringdon Place20 Farringdon RoadLondon EC1M 3AP

T: (+44) 20 7065 0104F: (+44) 20 7065 0194W: pkf.com

Structure

PKF International DirectoryvI

PKF International Regional Structure

Africa

ChairmanAndrew Hannington PKF (Jhb) IncJohannesburg, South Africa andrew.hannington@pkf.co.za

PKF International has representation in the following countries in the Africa Region:

Angola Kenya Niger South AfricaCameroon Liberia Nigeria TanzaniaCote D’Ivoire Mauritius Rwanda TogoThe Gambia Mozambique Senegal UgandaGhana Namibia Sierra Leone

Latin America and the Caribbean

ChairmanSergio Villagarcia PKF ArgentinaBuenos Aires, Argentina svillagarcia@pkfargentina.com.ar

PKF International has representation in the following countries in Latin America and the Caribbean:

Antigua Colombia Honduras St KittsArgentina Costa Rica Jamaica St LuciaBahamas Dominican Republic Mexico Trinidad & TobagoBelize Ecuador Nevis Turks & Caicos IslandsBermuda El Salvador Nicaragua United StatesBolivia Grand Cayman Panama UruguayBrazil Grenada Paraguay VenezuelaBritish Virgin Islands Guatemala Peru Chile Guyana Puerto Rico

Asia Pacific (comprising the Asia Region and the Oceania Region)

ChairmanPaul Bull PKF ECPSydney, Australia paul.bull@pkf.com.au

Regional DirectorStephen Darley PKF Internationalstephen.darley@pkf.com

PKF International has representation in the following countries in the Asia Region:

China (including Japan Philippines ThailandHong Kong SAR) Korea Singapore VietnamIndonesia Malaysia Taiwan

PKF International has representation in the following countries in the Oceania Region:

Australia New Zealand Papua New Guinea Fiji

Asia Pacific Regional Board

Paul Bull PKF ECPAustralia paul.bull@pkf.com.au

David Leong PKF Hong Kongdavidleong@pkf-hk.com

PKF International Directory vII

Paul Hadiwinata PKF Indonesiapaul@pkfhadiwinata.com

Vincent Chew PKF Malaysiavincent@pkfmalaysia.com

Sajjad Akhtar PKF Singaporesajjadakhtar@pkfsingapore.com

Ronnie Chang PKF Taiwanrc@pkf.com.tw

Europe, Middle East and India

ChairmanPaul De Weerdt PKF bedrijfsrevisoren/PKF accountants & belastingconsulentenAntwerp, Belgium pdw@pkf.be

PKF International has representation in the following countries in the Europe, Middle East and India Region:

Algeria Georgia Luxembourg Slovak RepublicAustria Germany Malta SloveniaKingdom of Bahrain Greece Morocco SpainBelarus Hungary Netherlands SwedenBelgium India Norway SwitzerlandBosnia & Herzogovina Ireland Sultanate of Oman SyriaChannel Islands Isle of Man Pakistan TunisiaCroatia Italy Poland TurkeyCyprus Jordan Portugal UkraineCzech Republic Kazakhstan Qatar United Arab EmiratesDenmark Kuwait Romania United KingdomEgypt Latvia Russian Federation UzbekistanEstonia Lebanon Saudi Arabia YemenFrance Libya Serbia

European, Middle East and India Regional Board

ChairmanPaul De Weerdt PKF bedrijfsrevisorenAntwerp, Belgium pdw@pkf.be

Jørgen Anker Nielsen PKF Kresten FogedCopenhagen, Denmark jan@krestenfoged.dk

Christos Antoniou PKF Savvides & CoLimassol, Cyprus christos.a@pkf.com.cy

Thomas Diederich PKF Fasselt SchlageHamburg, Germany thomas.diederich@ pkf-fasselt.de

François Duhau PKF AmpersandParis, France fduhau@pkf-ampersand.com

Umberto Giacometti PKF Italia SpAMilan, Italy u.giacometti@pkf.it

Martin Goodchild PKF (UK) LLPLondon, UK martin.goodchild@uk.pkf.com

Dr Andreas Staribacher PKF Österreicher-StaribacherVienna, Austria andreas.staribacher@pkf.at

PKF International DirectoryvIII

Structure

Hans van Sonderen PKF WallastDelft, Netherlands hvs@pkfwallast.nl

Sergey Shapiguzov PKF FBKMoscow, Russian Federation shapiguzovs@fbk.ru

PKF North America

PresidentTerry Snyder PKF NAAtlanta/Lawrenceville tsnyder@pkfna.org

Director of International BusinessJob Dieleman PKF NAAtlanta/Lawrenceville jdieleman@pkfna.org

PKF International Directory Ix

International Committees

International Professional Standards Committee

Chairman

Theo Vermaak .................New York, USA ........................... tvermaak@pkfny.com

Garron Chaitowitz ............Johannesburg, South Africa ....garron.chaitowitz@pkf.co.za

Ray Ellison ......................Salt Lake City, USA ..................rsellison@tannerco.com

Nicole Kissun ..................London, UK ..........................nicole.kissun@uk.pkf.com

Angela Lynch ..................Secretary PKF International .......angela.lynch@pkf.com

Ron Pendergast ...............New York, USA ....................... rpendergast@pkfny.com

Corinna Warlich ...............Hamburg, Germany ...... corinna.warlich@pkf-fasselt.de

Tim Sydenham ................Sydney, Australia ................tim.sydenham@pkf.com.au

International Tax Committee

Chairman

Jon Hills ..........................London, UK ..................................jon.hills@uk.pkf.com

Dirk Altenbeck .................Wuerzburg, Germany ...... dirk.altenbeck@pkf-issing.de

Chris Freckmann .............Sydney, Australia .............chris.freckmann@pkf.au.com

Eugene du Plessis ........... Johannesburg, South Africa ... eugene.duplessis@pkf.co.za

Frenk van Vliet .................Woerden, Netherlands .......................fvv@pkfwallast.nl

Gustavo Director ................Buenos Aires, Argentina ... gdirector@pkfargentina.com.ar

Harold Adrion .....................New York, USA ...........harold.adrion@eisneramper.com

International Business Development Committee

Chairman

Stephen Darley ................Asia Pac Regional Director .... stephen.darley@pkf.com

Butch Abbott ...................Johannesburg, South Africa ..... butch.abbott@pkf.co.za

Chris Clay .......................London, UK ...............................chris.clay@uk.pkf.com

Job Dieleman ..................Lawrenceville, USA ...................... jdieleman@pkfna.org

Oliver Grosse-Brauckmann ..EMEI Regional Director .. oliver.grosse-brauckmann@pkf.com

Christiane Morris .............PKF International ................ christiane.morris@pkf.com

Carolyn Morgan ...............Lawrenceville, USA ....................... cmorgan@pkfna.org

Sergio Villagarcia .............Buenos Aires, Argentina ..... svillagarcia@pkfargentina.com.ar

Sarah Waley ....................Sydney, Australia ...................sarah.waley@pkf.com.au

Sebastian Wohldorf ..........Munich, Germany ........... sebastian.wohldorf@m.pkf.de

International Corporate Finance Committee

Chairman

Marcus Juengling ............Frankfurt, Germany ... marcus.juengling@pkf-fasselt.de

Helmut Beck ...................Wuerzburg, Germany .........helmut.beck@pkf-issing.de

Guy Castinel ....................Marseille, France...........................castinel@pkfaudit.fr

Duncan Church ...............Johannesburg, South Africa ......duncan.church@pkf.co.za

Martin Conrad .................Frankfurt, Germany ........ martin.conrad@pkf-fasselt.de

Cam Crawford .................Calgary, Canada ................. camc@catalystsolutions.ca

David Duke .....................Atlanta, USA ..................dduke@fdcapitaladvisors.com

PKF International Directoryx

International Committees

Umberto Giacometti .........Milan, Italy .....................................u.giacometti@pkf.it

Charlie Greer ...................Charlotte, USA ................................cgreer@gwllp.com

Marcelo Katz ...................Buenos Aires, Argentina .... mkatz@pkfargentina.com.ar

Michela Landina ..............Verona, Italy .....................................m.landini@pkfcf.it

Mark Lister ......................Leeds, UK ...............................mark.lister@uk.pkf.com

Nicola Munerati ...............Verona, Italy .................................. n.munerati@pkfcf.it

Alexander Paul ................Munich, Germany ..................alexander.paul@m.pkf.de

Brett Plant .......................Brisbane, Australia ...................brett.plant@pkf.com.au

Karsten Rixecker .............Frankfurt, Germany ..... karsten.rixecker@pkf-fasselt.de

James Turner ..................Leeds, UK ............................ james.turner@uk.pkf.com

International Hospitality Consulting Committee

Chairman

Michael Widmann ............Vienna, Austria .........michael.widmann@pkfhotels.com

John Alexander ...............Dubai, UAE .....................................jalex@pkf-tch.com

Wingsee Auyeung ............Shanghai, China ......................wingsee@pkfchina.com

John Baldante .................New York, USA ............................jbaldante@pkfny.com

Thomas Callahan.............San Francisco, USA ........... thomas.callahan@pkfc.com

Robert Barnard ................London, UK ....................... robert.barnard@uk.pkf.com

David Larone ...................Toronto, Canada .............. davidlarone@pkfcanada.com

Ulf Templin ......................Munich, Germany ........................ulf.templin@m.pkf.de

PKF International Directory 1

Locations - (Alphabetical by Country & City)

AAlgeria . . . . . . . . . . . . . . . . . . . . .79Alger . . . . . . . . . . . . . . . . . . . . . . .79

Angola . . . . . . . . . . . . . . . . . . . . .79Luanda . . . . . . . . . . . . . . . . . . . . .79

Antigua. . . . . . . . . . . . . . . . . . . . .79St John's . . . . . . . . . . . . . . . . . . . .79

Argentina . . . . . . . . . . . . . . . . . . .80Buenos Aires . . . . . . . . . . . . . . . . .80

Australia . . . . . . . . . . . . . . . . . . .80Adelaide. . . . . . . . . . . . . . . . . . . . .81Brisbane . . . . . . . . . . . . . . . . . . . .81Canberra . . . . . . . . . . . . . . . . . . . .82Central Coast . . . . . . . . . . . . . . . . .82Hobart . . . . . . . . . . . . . . . . . . . . . .82Melbourne . . . . . . . . . . . . . . . . . . .83Mount Barker . . . . . . . . . . . . . . . . .83Perth . . . . . . . . . . . . . . . . . . . . . . .83Surfers Paradise, Gold Coast. . . . . .84Sydney. . . . . . . . . . . . . . . . . . . . . .80Sydney, City . . . . . . . . . . . . . . . . . .84Sydney, Southern Sydney . . . . . . . .85

Austria . . . . . . . . . . . . . . . . . . . . .85Salzburg. . . . . . . . . . . . . . . . . . . . .85Vienna . . . . . . . . . . . . . . . . . . . . . .86Vienna (Hotel Consulting) . . . . . . . .86

BBahamas . . . . . . . . . . . . . . . . . . .86Freeport . . . . . . . . . . . . . . . . . . . . .86Nassau . . . . . . . . . . . . . . . . . . . . .87

Belarus. . . . . . . . . . . . . . . . . . . . .87Minsk. . . . . . . . . . . . . . . . . . . . . . .87

Belgium . . . . . . . . . . . . . . . . . . . .87Antwerp . . . . . . . . . . . . . . . . . . . . .87Brussels. . . . . . . . . . . . . . . . . . . . .88Hasselt. . . . . . . . . . . . . . . . . . . . . .88Knokke. . . . . . . . . . . . . . . . . . . . . .89

Belize . . . . . . . . . . . . . . . . . . . . . .89Belize City . . . . . . . . . . . . . . . . . . .89

Bolivia . . . . . . . . . . . . . . . . . . . . .89Cochabamba . . . . . . . . . . . . . . . . .89La Paz . . . . . . . . . . . . . . . . . . . . . .90Santa Cruz . . . . . . . . . . . . . . . . . . .90

Bosnia and Herzegovina. . . . . . .90Sarajevo. . . . . . . . . . . . . . . . . . . . .90

Brazil . . . . . . . . . . . . . . . . . . . . . .90Curitiba . . . . . . . . . . . . . . . . . . . . .90Porto Alegre . . . . . . . . . . . . . . . . . .91Recife . . . . . . . . . . . . . . . . . . . . . .91Rio de Janeiro . . . . . . . . . . . . . . . .91Sao Paulo . . . . . . . . . . . . . . . . . . .91

British Virgin Islands . . . . . . . . .92Road Town, Tortola . . . . . . . . . . . . .92

CCameroon (The). . . . . . . . . . . . . .92Douala . . . . . . . . . . . . . . . . . . . . . .92

Canada. . . . . . . . . . . . . . . . . . . . .92Calgary . . . . . . . . . . . . . . . . . . . . .92Montreal . . . . . . . . . . . . . . . . . . . .93Nanaimo . . . . . . . . . . . . . . . . . . . .93North Vancouver. . . . . . . . . . . . . . .93Red Deer . . . . . . . . . . . . . . . . . . . .93Regina . . . . . . . . . . . . . . . . . . . . . .93Saskatoon . . . . . . . . . . . . . . . . . . .94Toronto. . . . . . . . . . . . . . . . . . . . . .94Vancouver . . . . . . . . . . . . . . . . . . .95Victoria. . . . . . . . . . . . . . . . . . . . . .95Winnipeg . . . . . . . . . . . . . . . . . . . .96

Cayman Islands. . . . . . . . . . . . . .96George Town . . . . . . . . . . . . . . . . .96

Channel Islands. . . . . . . . . . . . . .97Guernsey . . . . . . . . . . . . . . . . . . . .97

Chile . . . . . . . . . . . . . . . . . . . . . . .97Santiago. . . . . . . . . . . . . . . . . . . . .97

China . . . . . . . . . . . . . . . . . . . . . .97Beijing . . . . . . . . . . . . . . . . . . . . . .97Hong Kong. . . . . . . . . . . . . . . . . . .98Shanghai . . . . . . . . . . . . . . . . . . . .98

Colombia . . . . . . . . . . . . . . . . . . .98Bogotá . . . . . . . . . . . . . . . . . . . . . .98Medellin. . . . . . . . . . . . . . . . . . . . .99

Costa Rica . . . . . . . . . . . . . . . . . .99San Jose . . . . . . . . . . . . . . . . . . . .99

Côte d'Ivoire . . . . . . . . . . . . . . . .99Abidjan . . . . . . . . . . . . . . . . . . . . .99

Cyprus . . . . . . . . . . . . . . . . . . . .100Limassol . . . . . . . . . . . . . . . . . . .100Nicosia. . . . . . . . . . . . . . . . . . . . .100

Czech Republic . . . . . . . . . . . . .101Prague. . . . . . . . . . . . . . . . . . . . .101

DDenmark . . . . . . . . . . . . . . . . . .101Copenhagen Glostrup . . . . . . . . . .101Copenhagen - City Office . . . . . . .101

Dominican Republic . . . . . . . . .102Santo Domingo. . . . . . . . . . . . . . .102

EEcuador . . . . . . . . . . . . . . . . . . .102Guayaquil. . . . . . . . . . . . . . . . . . .102Quito . . . . . . . . . . . . . . . . . . . . . .102

Egypt . . . . . . . . . . . . . . . . . . . . .103Cairo . . . . . . . . . . . . . . . . . . . . . .103

Country &City

PKF International Directory2

El Salvador. . . . . . . . . . . . . . . . .103San Salvador . . . . . . . . . . . . . . . .103

Estonia . . . . . . . . . . . . . . . . . . . .104Tallinn . . . . . . . . . . . . . . . . . . . . .104

FFiji. . . . . . . . . . . . . . . . . . . . . . . .104Lautoka . . . . . . . . . . . . . . . . . . . .104Suva . . . . . . . . . . . . . . . . . . . . . .104

France . . . . . . . . . . . . . . . . . . . .105Lyon. . . . . . . . . . . . . . . . . . . . . . .105Marseille . . . . . . . . . . . . . . . . . . .105Paris . . . . . . . . . . . . . . . . . . . . . .105Strasbourg . . . . . . . . . . . . . . . . . .106

GGambia (The) . . . . . . . . . . . . . . .106Banjul . . . . . . . . . . . . . . . . . . . . .106

Georgia. . . . . . . . . . . . . . . . . . . .106Tbilisi . . . . . . . . . . . . . . . . . . . . . .106

Germany . . . . . . . . . . . . . . . . . .107Berlin . . . . . . . . . . . . . . . . . . . . . .107Braunschweig . . . . . . . . . . . . . . .107Cologne . . . . . . . . . . . . . . . . . . . .107Dresden . . . . . . . . . . . . . . . . . . . .108Duisburg . . . . . . . . . . . . . . . . . . .108Frankfurt . . . . . . . . . . . . . . . . . . .108Haldensleben . . . . . . . . . . . . . . . .109Halle . . . . . . . . . . . . . . . . . . . . . .109Hamburg . . . . . . . . . . . . . . . . . . .109Haren (Ems) . . . . . . . . . . . . . . . . .109Heidelberg . . . . . . . . . . . . . . . . . .110Helmstedt . . . . . . . . . . . . . . . . . .110Herford . . . . . . . . . . . . . . . . . . . .110Leipzig . . . . . . . . . . . . . . . . . . . . .110Magdeburg . . . . . . . . . . . . . . . . .111Munich . . . . . . . . . . . . . . . . . . . .111Nuremberg. . . . . . . . . . . . . . . . . .111Oldenburg . . . . . . . . . . . . . . . . . .111Osnabrück . . . . . . . . . . . . . . . . . .112Potsdam . . . . . . . . . . . . . . . . . . .112Rostock . . . . . . . . . . . . . . . . . . . .112Tauberbischofsheim . . . . . . . . . . .112Wuerzburg . . . . . . . . . . . . . . . . . .113

Ghana. . . . . . . . . . . . . . . . . . . . .114Accra. . . . . . . . . . . . . . . . . . . . . .114Kumasi . . . . . . . . . . . . . . . . . . . .114Tema . . . . . . . . . . . . . . . . . . . . . .114

Greece . . . . . . . . . . . . . . . . . . . .115Athens . . . . . . . . . . . . . . . . . . . . .115Thessaloniki . . . . . . . . . . . . . . . . .115

Grenada . . . . . . . . . . . . . . . . . . .115St George's . . . . . . . . . . . . . . . . .115

Guatemala . . . . . . . . . . . . . . . . .116Guatemala City. . . . . . . . . . . . . . .116

Guyana . . . . . . . . . . . . . . . . . . . .116Georgetown . . . . . . . . . . . . . . . . .116

HHonduras . . . . . . . . . . . . . . . . . .116Tegucigalpa . . . . . . . . . . . . . . . . .116

Hungary . . . . . . . . . . . . . . . . . . .117Budapest . . . . . . . . . . . . . . . . . . .117

IIndia . . . . . . . . . . . . . . . . . . . . . .117Bangalore . . . . . . . . . . . . . . . . . .117Chennai . . . . . . . . . . . . . . . . . . . .117Hyderabad . . . . . . . . . . . . . . . . . .118Mumbai . . . . . . . . . . . . . . . . . . . .118New Delhi . . . . . . . . . . . . . . . . . .118

Indonesia . . . . . . . . . . . . . . . . . .119Jakarta. . . . . . . . . . . . . . . . . . . . .119Medan . . . . . . . . . . . . . . . . . . . . .119Surabaya . . . . . . . . . . . . . . . . . . .119

Ireland . . . . . . . . . . . . . . . . . . . .120Dublin . . . . . . . . . . . . . . . . . . . . .120

Isle of Man. . . . . . . . . . . . . . . . .120Douglas . . . . . . . . . . . . . . . . . . . .120

Italy . . . . . . . . . . . . . . . . . . . . . .121Bari . . . . . . . . . . . . . . . . . . . . . . .121Bologna . . . . . . . . . . . . . . . . . . . .121Brescia. . . . . . . . . . . . . . . . . . . . .121Florence. . . . . . . . . . . . . . . . . . . .121Milan . . . . . . . . . . . . . . . . . . . . . .122Naples . . . . . . . . . . . . . . . . . . . . .122Padova. . . . . . . . . . . . . . . . . . . . .122Rome. . . . . . . . . . . . . . . . . . . . . .122Verona . . . . . . . . . . . . . . . . . . . . .123

JJamaica . . . . . . . . . . . . . . . . . . .124Kingston. . . . . . . . . . . . . . . . . . . .124St Ann . . . . . . . . . . . . . . . . . . . . .124

Japan . . . . . . . . . . . . . . . . . . . . .125Tokyo . . . . . . . . . . . . . . . . . . . . . .125

Jordan . . . . . . . . . . . . . . . . . . . .125Amman . . . . . . . . . . . . . . . . . . . .125

KKazakhstan . . . . . . . . . . . . . . . .125Almaty . . . . . . . . . . . . . . . . . . . . .125

Kenya . . . . . . . . . . . . . . . . . . . . .126Kisumu . . . . . . . . . . . . . . . . . . . .126Mombasa. . . . . . . . . . . . . . . . . . .126Nairobi . . . . . . . . . . . . . . . . . . . . .126Nakuru. . . . . . . . . . . . . . . . . . . . .127

Kingdom of Bahrain . . . . . . . . .127Bahrain . . . . . . . . . . . . . . . . . . . .127

Kuwait . . . . . . . . . . . . . . . . . . . .127Kuwait . . . . . . . . . . . . . . . . . . . . .127

LLatvia . . . . . . . . . . . . . . . . . . . . .128Riga. . . . . . . . . . . . . . . . . . . . . . .128

Lebanon . . . . . . . . . . . . . . . . . . .128Beirut. . . . . . . . . . . . . . . . . . . . . .128

Liberia . . . . . . . . . . . . . . . . . . . .128Monrovia . . . . . . . . . . . . . . . . . . .128

Libya. . . . . . . . . . . . . . . . . . . . . .129Tripoli. . . . . . . . . . . . . . . . . . . . . .129

Luxembourg . . . . . . . . . . . . . . .129Luxembourg. . . . . . . . . . . . . . . . .129Luxembourg - Strassen . . . . . . . .129

MMalaysia . . . . . . . . . . . . . . . . . .130Kota Bharu. . . . . . . . . . . . . . . . . .130Kota Kinabalu. . . . . . . . . . . . . . . .130Kuala Lumpur. . . . . . . . . . . . . . . .130

Malta . . . . . . . . . . . . . . . . . . . . .130Birkirkara . . . . . . . . . . . . . . . . . . .130Sliema . . . . . . . . . . . . . . . . . . . . .131

Mauritius . . . . . . . . . . . . . . . . . .131Port Louis. . . . . . . . . . . . . . . . . . .131

Mexico . . . . . . . . . . . . . . . . . . . .131Cancun . . . . . . . . . . . . . . . . . . . .131Guadalajara . . . . . . . . . . . . . . . . .131Los Cabos . . . . . . . . . . . . . . . . . .132Mexico City North . . . . . . . . . . . . .132Mexico City South. . . . . . . . . . . . .132Monterrey . . . . . . . . . . . . . . . . . .132Puebla . . . . . . . . . . . . . . . . . . . . .133Queretaro. . . . . . . . . . . . . . . . . . .133

Morocco. . . . . . . . . . . . . . . . . . .133Casablanca . . . . . . . . . . . . . . . . .133

Mozambique . . . . . . . . . . . . . . .134Maputo . . . . . . . . . . . . . . . . . . . .134

NNamibia . . . . . . . . . . . . . . . . . . .134Windhoek. . . . . . . . . . . . . . . . . . .134

Netherlands . . . . . . . . . . . . . . . .135Amsterdam . . . . . . . . . . . . . . . . .135Delft. . . . . . . . . . . . . . . . . . . . . . .135Rotterdam . . . . . . . . . . . . . . . . . .136Woerden . . . . . . . . . . . . . . . . . . .136

Nevis . . . . . . . . . . . . . . . . . . . . .136Charlestown. . . . . . . . . . . . . . . . .136

New Zealand . . . . . . . . . . . . . . .137Auckland . . . . . . . . . . . . . . . . . . .137Auckland - North Harbour. . . . . . .137

Christchurch. . . . . . . . . . . . . . . . .138Hastings. . . . . . . . . . . . . . . . . . . .138Kaitaia . . . . . . . . . . . . . . . . . . . . .138Kerikeri . . . . . . . . . . . . . . . . . . . .138Paihia . . . . . . . . . . . . . . . . . . . . .139Palmerston North . . . . . . . . . . . . .139Wellington . . . . . . . . . . . . . . . . . .139

Nicaragua . . . . . . . . . . . . . . . . .139Managua . . . . . . . . . . . . . . . . . . .139

Niger. . . . . . . . . . . . . . . . . . . . . .140Niamey . . . . . . . . . . . . . . . . . . . .140

Nigeria . . . . . . . . . . . . . . . . . . . .140Abuja . . . . . . . . . . . . . . . . . . . . . .140Bauchi . . . . . . . . . . . . . . . . . . . . .141Jos . . . . . . . . . . . . . . . . . . . . . . .141Kaduna . . . . . . . . . . . . . . . . . . . .141Kano . . . . . . . . . . . . . . . . . . . . . .141Lagos. . . . . . . . . . . . . . . . . . . . . .140Minna . . . . . . . . . . . . . . . . . . . . .141Zaria . . . . . . . . . . . . . . . . . . . . . .141

Norway. . . . . . . . . . . . . . . . . . . .142Oslo. . . . . . . . . . . . . . . . . . . . . . .142

OOman (Sultanate of) . . . . . . . . .142Muscat. . . . . . . . . . . . . . . . . . . . .142

PPanama . . . . . . . . . . . . . . . . . . .143Panama . . . . . . . . . . . . . . . . . . . .143

Papua New Guinea . . . . . . . . . .143Mount Hagen . . . . . . . . . . . . . . . .143Port Moresby . . . . . . . . . . . . . . . .143

Paraguay . . . . . . . . . . . . . . . . . .144Asuncion . . . . . . . . . . . . . . . . . . .144

Peru . . . . . . . . . . . . . . . . . . . . . .144Lima . . . . . . . . . . . . . . . . . . . . . .144

Poland . . . . . . . . . . . . . . . . . . . .145Warsaw . . . . . . . . . . . . . . . . . . . .145

Portugal . . . . . . . . . . . . . . . . . . .146Lisbon . . . . . . . . . . . . . . . . . . . . .146Oporto . . . . . . . . . . . . . . . . . . . . .147

Puerto Rico . . . . . . . . . . . . . . . .147San Juan . . . . . . . . . . . . . . . . . . .147

QQatar . . . . . . . . . . . . . . . . . . . . .148Doha . . . . . . . . . . . . . . . . . . . . . .148

RRomania. . . . . . . . . . . . . . . . . . .148Bucharest . . . . . . . . . . . . . . . . . .148Timisoara . . . . . . . . . . . . . . . . . . .148

Country &City

Russia (The Russian Federation) 149Kazan. . . . . . . . . . . . . . . . . . . . . .149Moscow . . . . . . . . . . . . . . . . . . . .149St Petersburg . . . . . . . . . . . . . . . .150

Rwanda . . . . . . . . . . . . . . . . . . .150Kigali . . . . . . . . . . . . . . . . . . . . . .150

SSaudi Arabia . . . . . . . . . . . . . . .150Dammam. . . . . . . . . . . . . . . . . . .150Jeddah. . . . . . . . . . . . . . . . . . . . .151Riyadh . . . . . . . . . . . . . . . . . . . . .151

Senegal . . . . . . . . . . . . . . . . . . .151Dakar. . . . . . . . . . . . . . . . . . . . . .151

Sierra Leone . . . . . . . . . . . . . . .152Freetown . . . . . . . . . . . . . . . . . . .152

Singapore . . . . . . . . . . . . . . . . .152Singapore . . . . . . . . . . . . . . . . . .152

Slovak Republic . . . . . . . . . . . .153Bratislava . . . . . . . . . . . . . . . . . . .153Kosice . . . . . . . . . . . . . . . . . . . . .153Prievidza . . . . . . . . . . . . . . . . . . .153

Slovenia . . . . . . . . . . . . . . . . . . .153Ljubljana . . . . . . . . . . . . . . . . . . .153

South Africa. . . . . . . . . . . . . . . .154Bloemfontein . . . . . . . . . . . . . . . .154Cape Town . . . . . . . . . . . . . . . . . .154Durban. . . . . . . . . . . . . . . . . . . . .155George. . . . . . . . . . . . . . . . . . . . .155Johannesburg . . . . . . . . . . . . . . .156Port Elizabeth . . . . . . . . . . . . . . . .156Pretoria . . . . . . . . . . . . . . . . . . . .157Welkom . . . . . . . . . . . . . . . . . . . .157

Spain . . . . . . . . . . . . . . . . . . . . .157Barcelona. . . . . . . . . . . . . . . . . . .157

St Kitts . . . . . . . . . . . . . . . . . . . .158Basseterre . . . . . . . . . . . . . . . . . .158

St Lucia . . . . . . . . . . . . . . . . . . .158Castries . . . . . . . . . . . . . . . . . . . .158

Switzerland . . . . . . . . . . . . . . . .158Geneva . . . . . . . . . . . . . . . . . . . .158Lugano . . . . . . . . . . . . . . . . . . . .159Zurich . . . . . . . . . . . . . . . . . . . . .159

TTaiwan . . . . . . . . . . . . . . . . . . . .160Kaohsiung . . . . . . . . . . . . . . . . . .160Taichung . . . . . . . . . . . . . . . . . . .160Taipei . . . . . . . . . . . . . . . . . . . . . .160

Tanzania. . . . . . . . . . . . . . . . . . .160Dar-es-Salaam. . . . . . . . . . . . . . .160

Togo . . . . . . . . . . . . . . . . . . . . . .161Lomé . . . . . . . . . . . . . . . . . . . . . .161

Trinidad & Tobago . . . . . . . . . . .161Port of Spain . . . . . . . . . . . . . . . .161

Tunisia . . . . . . . . . . . . . . . . . . . .161Tunis . . . . . . . . . . . . . . . . . . . . . .161

UUganda. . . . . . . . . . . . . . . . . . . .162Kampala. . . . . . . . . . . . . . . . . . . .162

Ukraine. . . . . . . . . . . . . . . . . . . .162Kiev . . . . . . . . . . . . . . . . . . . . . . .162

United Arab Emirates . . . . . . . .162Abu Dhabi . . . . . . . . . . . . . . . . . .162Dubai. . . . . . . . . . . . . . . . . . . . . .163Dubai Internet City Office . . . . . . .163Jebel Ali . . . . . . . . . . . . . . . . . . . .164Sharjah . . . . . . . . . . . . . . . . . . . .164

United Kingdom. . . . . . . . . . . . .164Alton . . . . . . . . . . . . . . . . . . . . . .170Birmingham . . . . . . . . . . . . . . . . .166Birmingham - PKF FinancialPlanning Ltd. . . . . . . . . . . . . . . . .166Bristol . . . . . . . . . . . . . . . . . . . . .169Cardiff . . . . . . . . . . . . . . . . . . . . .169Derby. . . . . . . . . . . . . . . . . . . . . .166Edinburgh . . . . . . . . . . . . . . . . . .169Glasgow. . . . . . . . . . . . . . . . . . . .169Great Yarmouth . . . . . . . . . . . . . .165Guildford . . . . . . . . . . . . . . . . . . .170Ipswich . . . . . . . . . . . . . . . . . . . .165Leeds. . . . . . . . . . . . . . . . . . . . . .167Leicester . . . . . . . . . . . . . . . . . . .166Lincoln. . . . . . . . . . . . . . . . . . . . .167Liverpool . . . . . . . . . . . . . . . . . . .168London . . . . . . . . . . . . . . . . . . . .170London - PKF International . . . . . .171Manchester . . . . . . . . . . . . . . . . .168Norwich . . . . . . . . . . . . . . . . . . . .165Nottingham . . . . . . . . . . . . . . . . .167Sheffield. . . . . . . . . . . . . . . . . . . .168

United States of America . . . . .171Akron. . . . . . . . . . . . . . . . . . . . . .189Alabama . . . . . . . . . . . . . . . . . . .171Alpharetta . . . . . . . . . . . . . . . . . .176Appleton . . . . . . . . . . . . . . . . . . .194Arizona. . . . . . . . . . . . . . . . . . . . .172Atlanta . . . . . . . . . . . . . . . . .176, 196Atlanta - PKF NA . . . . . . . . . . . . .177Birmingham . . . . . . . . . . . . . . . . .171Boston . . . . . . . . . . . . . . . . .180, 197Bozeman . . . . . . . . . . . . . . . . . . .197Bridgewater . . . . . . . . . . . . . . . . .181California . . . . . . . . . . . . . . .172, 198Charlotte . . . . . . . . . . . . . . . . . . .188Chicago . . . . . . . . . . . . . . . . . . . .178Cincinnati. . . . . . . . . . . . . . . . . . .189Clinton . . . . . . . . . . . . . . . . . . . . .192Colorado . . . . . . . . . . . . . . . . . . .176Dallas . . . . . . . . . . . . . . . . .197, 199

Detroit . . . . . . . . . . . . . . . . . . . . .181Dixon . . . . . . . . . . . . . . . . . . . . . .178Eau Claire . . . . . . . . . . . . . . . . . .195Edison . . . . . . . . . . . . . . . . . . . . .183El Centro . . . . . . . . . . . . . . . . . . .172Fairfax . . . . . . . . . . . . . . . . . . . . .194Fort Collins. . . . . . . . . . . . . . . . . .176Freeport . . . . . . . . . . . . . . . . . . . .179Georgia . . . . . . . . . . . . . . . .176, 193Green Bay . . . . . . . . . . . . . . . . . .195Hackensack . . . . . . . . . . . . . . . . .184Hawaii . . . . . . . . . . . . . . . . . . . . .177Houston . . . . . . . . . . . . . . . .192, 197Illinois . . . . . . . . . . . . . . . . . . . . .178Indiana. . . . . . . . . . . . . . . . . . . . .198Indianapolis . . . . . . . . . . . . . . . . .198Jenkintown. . . . . . . . . . . . . . . . . .190Kansas. . . . . . . . . . . . . . . . . . . . .179La Crosse. . . . . . . . . . . . . . . . . . .195Las Vegas . . . . . . . . . . . . . . . . . .182Livingston. . . . . . . . . . . . . . . . . . .184Long Island . . . . . . . . . . . . . . . . .188Los Angeles . . . . . . . . . . . . .172, 198Madison. . . . . . . . . . . . . . . . . . . .195Maine . . . . . . . . . . . . . . . . . . . . .196Marshfield . . . . . . . . . . . . . . . . . .195Maryland . . . . . . . . . . . . . . . . . . .180Massachusetts . . . . . . . . . . . . . . .180Melville . . . . . . . . . . . . . . . . . . . .185Mendota . . . . . . . . . . . . . . . . . . .179Menomonie . . . . . . . . . . . . . . . . .195Michigan . . . . . . . . . . . . . . . . . . .181Milwaukee . . . . . . . . . . . . . . . . . .196Minneapolis . . . . . . . . . . . . . . . . .181Minnesota . . . . . . . . . . . . . . . . . .181Missouri . . . . . . . . . . . . . . . . . . . .182Mobile . . . . . . . . . . . . . . . . . . . . .171Montana . . . . . . . . . . . . . . . . . . .194Nevada . . . . . . . . . . . . . . . . . . . .182New Jersey . . . . . . . . . . . . . . . . .182Newport . . . . . . . . . . . . . . . . . . . .191Newport Beach. . . . . . . . . . . . . . .173Newport News . . . . . . . . . . . . . . .193New York . . . . . . . . . . . . . . .185, 198Norfolk. . . . . . . . . . . . . . . . . . . . .193North Carolina . . . . . . . . . . . . . . .188Norwell . . . . . . . . . . . . . . . . . . . .180Ohio. . . . . . . . . . . . . . . . . . . . . . .189Olkahoma . . . . . . . . . . . . . . . . . .189Pennsylvania . . . . . . . . . . . .190, 198Philadelphia . . . . . . . . . . . . .190, 198Portland . . . . . . . . . . . . . . . . . . . .199Princeton . . . . . . . . . . . . . . . . . . .184Providence . . . . . . . . . . . . . . . . . .191Redlands . . . . . . . . . . . . . . . . . . .175Rhinelander . . . . . . . . . . . . . . . . .196Rhode Island . . . . . . . . . . . . . . . .191Rice Lake. . . . . . . . . . . . . . . . . . .196Richmond. . . . . . . . . . . . . . . . . . .193Rockford . . . . . . . . . . . . . . . . . . .179Rockville. . . . . . . . . . . . . . . . . . . .180Sacramento . . . . . . . . . . . . . . . . .199San Diego . . . . . . . . . . . . . . . . . .174San Francisco . . . . . . . . . . .174, 199San Jose . . . . . . . . . . . . . . . . . . .175Seattle . . . . . . . . . . . . . . . . . . . . .200

Seattle-Tacoma-Bellevue . . . . . . .194South Carolina . . . . . . . . . . . . . . .192Spartanburg . . . . . . . . . . . . . . . . .192Spokane. . . . . . . . . . . . . . . . . . . .194Sterling . . . . . . . . . . . . . . . . . . . .179St Louis . . . . . . . . . . . . . . . . . . . .182St Paul. . . . . . . . . . . . . . . . . . . . .181Texas . . . . . . . . . . . . . .192, 197, 199Tucson. . . . . . . . . . . . . . . . . . . . .172Tulsa . . . . . . . . . . . . . . . . . . . . . .189Virginia. . . . . . . . . . . . . . . . . . . . .193Wall . . . . . . . . . . . . . . . . . . . . . . .185Washington . . . . . . . . . . . . . . . . .194Watsonville. . . . . . . . . . . . . . . . . .175Wausau . . . . . . . . . . . . . . . . . . . .196Westerly. . . . . . . . . . . . . . . . . . . .191Wichita. . . . . . . . . . . . . . . . . . . . .179Williamsburg . . . . . . . . . . . . . . . .193Wisconsin . . . . . . . . . . . . . . . . . .194

Uruguay . . . . . . . . . . . . . . . . . . .200Montevideo . . . . . . . . . . . . . . . . .200

Uzbekistan. . . . . . . . . . . . . . . . .200Tashkent . . . . . . . . . . . . . . . . . . .200

VVenezuela . . . . . . . . . . . . . . . . .201Caracas . . . . . . . . . . . . . . . . . . . .201

Vietnam . . . . . . . . . . . . . . . . . . .201Danang City . . . . . . . . . . . . . . . . .201Hanoi . . . . . . . . . . . . . . . . . . . . . .201Ho Chi Minh. . . . . . . . . . . . . . . . .201

Locations (Alphabetical by City & Country)

City &Country

AAbidjan . . . . . . . . . . . . . . . . . . . . . . . Côte d'Ivoire . . . . . . . . . . . . . . . . . . . .99Abu Dhabi . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .162Abuja . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .140Accra. . . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .114Adelaide. . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .81Akron. . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Alabama . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .171Alger . . . . . . . . . . . . . . . . . . . . . . . . . Algeria . . . . . . . . . . . . . . . . . . . . . . . .79Almaty . . . . . . . . . . . . . . . . . . . . . . . . Kazakhstan . . . . . . . . . . . . . . . . . . . .125Alpharetta . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .176Alton . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .170Amman . . . . . . . . . . . . . . . . . . . . . . . Jordan . . . . . . . . . . . . . . . . . . . . . . .125Amsterdam . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .135Antwerp . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . .87Appleton . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Arizona. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .172Asuncion . . . . . . . . . . . . . . . . . . . . . . Paraguay . . . . . . . . . . . . . . . . . . . . .144Athens . . . . . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . .115Atlanta . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .176, 196Atlanta - PKF NA . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .177Auckland . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .137Auckland - North Harbour. . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .137

BBahrain . . . . . . . . . . . . . . . . . . . . . . . Kingdom of Bahrain. . . . . . . . . . . . . .127Bangalore . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .117Banjul . . . . . . . . . . . . . . . . . . . . . . . . Gambia (The) . . . . . . . . . . . . . . . . . .106Barcelona. . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .157Bari . . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .121Basseterre . . . . . . . . . . . . . . . . . . . . . St Kitts . . . . . . . . . . . . . . . . . . . . . . .158Bauchi . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141Beijing . . . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . . .97Beirut. . . . . . . . . . . . . . . . . . . . . . . . . Lebanon . . . . . . . . . . . . . . . . . . . . . .128Belize City . . . . . . . . . . . . . . . . . . . . . Belize . . . . . . . . . . . . . . . . . . . . . . . . .89Berlin . . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .107Birkirkara . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . .130Birmingham. . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .166Birmingham. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .172Birmingham - PKF Financial Planning Ltd . United Kingdom. . . . . . . . . . . . . . . . .166Bloemfontein . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .154Bogotá . . . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . . .98Bologna . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .121Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .180, 197Bozeman . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197Bratislava . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .153Braunschweig . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .107Brescia. . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .121Bridgewater . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . . .182Brisbane . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .81Bristol . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .169Brussels. . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . .88Bucharest . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . .148Budapest . . . . . . . . . . . . . . . . . . . . . . Hungary . . . . . . . . . . . . . . . . . . . . . .117Buenos Aires . . . . . . . . . . . . . . . . . . . Argentina . . . . . . . . . . . . . . . . . . . . . .80

CCairo . . . . . . . . . . . . . . . . . . . . . . . . . Egypt . . . . . . . . . . . . . . . . . . . . . . . .103Calgary . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .92California . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . 172, 198Canberra . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .82Cancun . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .131Cape Town . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .154Caracas . . . . . . . . . . . . . . . . . . . . . . . Venezuela . . . . . . . . . . . . . . . . . . . . .201Cardiff . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .169

Casablanca . . . . . . . . . . . . . . . . . . . . Morocco . . . . . . . . . . . . . . . . . . . . . .133Castries . . . . . . . . . . . . . . . . . . . . . . . St Lucia . . . . . . . . . . . . . . . . . . . . . .158Central Coast . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .82Charlestown. . . . . . . . . . . . . . . . . . . . Nevis . . . . . . . . . . . . . . . . . . . . . . . .136Charlotte . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .188Chennai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .117Chicago . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .178Christchurch. . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .138Cincinnati. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Clinton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Cochabamba . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . . .89Cologne . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .107Colorado . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .176Copenhagen - City Office . . . . . . . . . . Denmark. . . . . . . . . . . . . . . . . . . . . .101Copenhagen Glostrup . . . . . . . . . . . . . Denmark. . . . . . . . . . . . . . . . . . . . . .101Curitiba . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . .90

DDakar. . . . . . . . . . . . . . . . . . . . . . . . . Senegal . . . . . . . . . . . . . . . . . . . . . .151Dallas . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .197, 199Dammam. . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .150Danang City . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .201Dar-es-Salaam. . . . . . . . . . . . . . . . . . Tanzania . . . . . . . . . . . . . . . . . . . . . .160Delft. . . . . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .135Derby. . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .166Detroit . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .181Dixon . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .178Doha . . . . . . . . . . . . . . . . . . . . . . . . . Qatar . . . . . . . . . . . . . . . . . . . . . . . .148Douala . . . . . . . . . . . . . . . . . . . . . . . . Cameroon (The) . . . . . . . . . . . . . . . . .92Douglas . . . . . . . . . . . . . . . . . . . . . . . Isle of Man . . . . . . . . . . . . . . . . . . . .120Dresden . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .108Dubai. . . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .163Dubai Internet City Office . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .163Dublin . . . . . . . . . . . . . . . . . . . . . . . . Ireland . . . . . . . . . . . . . . . . . . . . . . .120Duisburg . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .108Durban. . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .155

EEau Claire . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Edinburgh . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .169Edison . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .183El Centro . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .172

FFairfax . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Florence. . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .121Fort Collins. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .176Frankfurt . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .108Freeport . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . .86Freeport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Freetown . . . . . . . . . . . . . . . . . . . . . . Sierra Leone . . . . . . . . . . . . . . . . . . .152

GGeneva . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .158George. . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .155George Town . . . . . . . . . . . . . . . . . . . Cayman Islands. . . . . . . . . . . . . . . . . .96Georgetown . . . . . . . . . . . . . . . . . . . . Guyana . . . . . . . . . . . . . . . . . . . . . . .116Georgia . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .176, 193Glasgow. . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .169Great Yarmouth . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .165Green Bay . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Guadalajara . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .131Guatemala City. . . . . . . . . . . . . . . . . . Guatemala . . . . . . . . . . . . . . . . . . . .116

City &Country

Guayaquil. . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . .102Guernsey . . . . . . . . . . . . . . . . . . . . . . Channel Islands. . . . . . . . . . . . . . . . . .97Guildford . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .170

HHackensack . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .184Haldensleben . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .109Halle . . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .109Hamburg . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .109Hanoi . . . . . . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .201Haren (Ems) . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .109Hasselt. . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . .88Hastings. . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .138Hawaii . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .177Heidelberg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .110Helmstedt . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .110Herford . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .110Ho Chi Minh. . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .201Hobart . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .82Hong Kong. . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . . .98Houston . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .192, 197Hyderabad . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .118

IIllinois . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .178Indiana. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .198Indianapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .198Ipswich . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .165

JJakarta. . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .119Jebel Ali . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .164Jeddah. . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .151Jenkintown. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190Johannesburg . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .156Jos . . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141

KKaduna . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141Kaitaia . . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .138Kampala. . . . . . . . . . . . . . . . . . . . . . . Uganda. . . . . . . . . . . . . . . . . . . . . . .162Kano . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141Kansas. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Kaohsiung . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .160Kazan. . . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .149Kerikeri . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .138Kiev . . . . . . . . . . . . . . . . . . . . . . . . . . Ukraine . . . . . . . . . . . . . . . . . . . . . . .162Kigali . . . . . . . . . . . . . . . . . . . . . . . . . Rwanda . . . . . . . . . . . . . . . . . . . . . .150Kingston. . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . .124Kisumu . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .126Knokke. . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . .89Kosice . . . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .153Kota Bharu. . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .130Kota Kinabalu. . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .130Kuala Lumpur. . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .130Kumasi . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .114Kuwait . . . . . . . . . . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . . . . . . . .127

LLa Crosse. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195La Paz . . . . . . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . . .90Lagos. . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .140Las Vegas . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .182

Lautoka . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . .104Leeds. . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .167Leicester . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .166Leipzig . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .110Lima . . . . . . . . . . . . . . . . . . . . . . . . . Peru . . . . . . . . . . . . . . . . . . . . . . . . .144Limassol . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . .100Lincoln. . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .167Lisbon . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . .146Liverpool . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .168Livingston. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .184Ljubljana . . . . . . . . . . . . . . . . . . . . . . Slovenia . . . . . . . . . . . . . . . . . . . . . .153Lomé . . . . . . . . . . . . . . . . . . . . . . . . . Togo . . . . . . . . . . . . . . . . . . . . . . . . .161London . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .170London - PKF International . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .171Long Island . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .188Los Angeles . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .172, 198Los Cabos . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .132Luanda . . . . . . . . . . . . . . . . . . . . . . . Angola . . . . . . . . . . . . . . . . . . . . . . . .79Lugano . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .159Luxembourg. . . . . . . . . . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . .129Luxembourg - Strassen . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . .129Lyon. . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .105

MMadison. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Magdeburg . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .111Maine . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Managua . . . . . . . . . . . . . . . . . . . . . . Nicaragua . . . . . . . . . . . . . . . . . . . . .139Manchester . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .168Maputo . . . . . . . . . . . . . . . . . . . . . . . Mozambique . . . . . . . . . . . . . . . . . . .134Marseille . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .105Marshfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Maryland . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .180Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . .180, 194Medan . . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .119Medellin. . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . . .99Melbourne . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .83Melville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Mendota . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Menomonie . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Mexico City North . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .132Mexico City South. . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .132Michigan . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .181Milan . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .122Milwaukee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Minna . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141Minneapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .181Minnesota . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .181Minsk. . . . . . . . . . . . . . . . . . . . . . . . . Belarus . . . . . . . . . . . . . . . . . . . . . . . .87Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .182Mobile . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .171Mombasa. . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .126Monrovia . . . . . . . . . . . . . . . . . . . . . . Liberia . . . . . . . . . . . . . . . . . . . . . . .128Montana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Monterrey . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .132Montevideo . . . . . . . . . . . . . . . . . . . . Uruguay . . . . . . . . . . . . . . . . . . . . . .200Montreal . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .93Moscow . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .149Mount Barker . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .83Mount Hagen . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . .143Mumbai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .118Munich . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .111Muscat. . . . . . . . . . . . . . . . . . . . . . . . Oman (Sultanate of) . . . . . . . . . . . . .142

City &Country

NNairobi . . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .126Nakuru. . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .127Nanaimo . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .93Naples . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .122Nassau . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . .87Nevada . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .182New Delhi . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .118New Jersey . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .182New York . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .185, 198Newport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .191Newport Beach. . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .173Newport News . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193Niamey . . . . . . . . . . . . . . . . . . . . . . . Niger . . . . . . . . . . . . . . . . . . . . . . . .140Nicosia. . . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . .100Norfolk. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193North Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .188North Vancouver. . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .93Norwell . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .180Norwich . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .165Nottingham . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .167Nuremberg. . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .111

OOhio. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Oldenburg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .111Olkahoma . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Oporto . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . .147Oslo. . . . . . . . . . . . . . . . . . . . . . . . . . Norway . . . . . . . . . . . . . . . . . . . . . . .142Osnabrück . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .112

PPadova. . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .122Paihia . . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .139Palmerston North . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .139Panama . . . . . . . . . . . . . . . . . . . . . . . Panama . . . . . . . . . . . . . . . . . . . . . .143Paris . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .105Pennsylvania . . . . . . . . . . . . . . . . . . . United States of America . . . . . .190, 198Perth . . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .83Philadelphia . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .190, 198Port Elizabeth . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .156Port Louis. . . . . . . . . . . . . . . . . . . . . . Mauritius. . . . . . . . . . . . . . . . . . . . . .131Port Moresby . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . .143Port of Spain . . . . . . . . . . . . . . . . . . . Trinidad & Tobago . . . . . . . . . . . . . . .161Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .199Porto Alegre . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . .91Potsdam . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .112Prague. . . . . . . . . . . . . . . . . . . . . . . . Czech Republic . . . . . . . . . . . . . . . . .101Pretoria . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .157Prievidza . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .153Princeton . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .184Providence . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .191Puebla . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .133

QQueretaro. . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .133Quito . . . . . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . .102

RRecife . . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . .91Red Deer . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .93Redlands . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .175Regina . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .93

Rhinelander . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Rhode Island . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .191Rice Lake. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Richmond. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193Riga. . . . . . . . . . . . . . . . . . . . . . . . . . Latvia . . . . . . . . . . . . . . . . . . . . . . . .128Rio de Janeiro . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . .91Riyadh . . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .151Road Town, Tortola . . . . . . . . . . . . . . . British Virgin Islands . . . . . . . . . . . . . .92Rockford . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Rockville. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .180Rome. . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .122Rostock . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .112Rotterdam . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .136

SSacramento . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .199Salzburg. . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .85Sao Paulo . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . . .91San Diego . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .174San Francisco . . . . . . . . . . . . . . . . . . United States of America . . . . . .174, 199San Jose . . . . . . . . . . . . . . . . . . . . . . Costa Rica . . . . . . . . . . . . . . . . . . . . .99San Jose . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .175San Juan . . . . . . . . . . . . . . . . . . . . . . Puerto Rico . . . . . . . . . . . . . . . . . . . .147San Salvador . . . . . . . . . . . . . . . . . . . El Salvador . . . . . . . . . . . . . . . . . . . .103Santa Cruz . . . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . . .90Santiago. . . . . . . . . . . . . . . . . . . . . . . Chile. . . . . . . . . . . . . . . . . . . . . . . . . .97Santo Domingo. . . . . . . . . . . . . . . . . . Dominican Republic. . . . . . . . . . . . . .102Sarajevo. . . . . . . . . . . . . . . . . . . . . . . Bosnia and Herzegovina . . . . . . . . . . .90Saskatoon . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .94Seattle . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .200Seattle-Tacoma-Bellevue . . . . . . . . . . United States of America . . . . . . . . . .194Shanghai . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . . .98Sharjah . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .164Sheffield. . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .168Singapore . . . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . . . . . . . . . . .152Sliema . . . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . .131South Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Spartanburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Spokane. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194St Ann . . . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . .124St George's . . . . . . . . . . . . . . . . . . . . Grenada . . . . . . . . . . . . . . . . . . . . . .115St John's . . . . . . . . . . . . . . . . . . . . . . Antigua . . . . . . . . . . . . . . . . . . . . . . . .79St Louis . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .182St Paul. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .181St Petersburg . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .150Strasbourg . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .106Sterling . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Surabaya . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .119Surfers Paradise, Gold Coast. . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .84Suva . . . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . .104Sydney. . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .80Sydney, City . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .84Sydney, Southern Sydney . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .85

TTaichung . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .160Taipei . . . . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .160Tallinn . . . . . . . . . . . . . . . . . . . . . . . . Estonia . . . . . . . . . . . . . . . . . . . . . . .104Tashkent . . . . . . . . . . . . . . . . . . . . . . Uzbekistan . . . . . . . . . . . . . . . . . . . .200Tauberbischofsheim . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .112Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . . Georgia. . . . . . . . . . . . . . . . . . . . . . .106Tegucigalpa . . . . . . . . . . . . . . . . . . . . Honduras . . . . . . . . . . . . . . . . . . . . .116Tema . . . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .114Texas . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . .192, 197, 199Thessaloniki . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . .115

City &Country

Timisoara . . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . .148Tokyo . . . . . . . . . . . . . . . . . . . . . . . . . Japan . . . . . . . . . . . . . . . . . . . . . . . .125Toronto. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .94Tripoli. . . . . . . . . . . . . . . . . . . . . . . . . Libya. . . . . . . . . . . . . . . . . . . . . . . . .129Tucson. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .172Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Tunis . . . . . . . . . . . . . . . . . . . . . . . . . Tunisia . . . . . . . . . . . . . . . . . . . . . . .161

VVancouver . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .95Verona . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .123Victoria. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .95Vienna . . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .86Vienna (Hotel Consulting) . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .86Virginia. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193

WWall . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Warsaw . . . . . . . . . . . . . . . . . . . . . . . Poland . . . . . . . . . . . . . . . . . . . . . . .145Washington . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Watsonville. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .175Wausau . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Welkom . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .157Wellington . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .139Westchester . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .188Westerly. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .191Wichita. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .179Williamsburg . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193Windhoek. . . . . . . . . . . . . . . . . . . . . . Namibia . . . . . . . . . . . . . . . . . . . . . .134Winnipeg . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . . .96Wisconsin . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Woerden . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .136Wuerzburg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .113

ZZaria . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .141Zurich . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .159

Member Firms (Alphabetical by Firm, City & Country)

APKF Algerie . . . . . . . . . . . . . . . . . . . . Alger. . . . . . . . . . . . . . . . . . Algeria . .79PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Abidjan . . . . . . . . . . . . Côte d'Ivoire . .99PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Abu Dhabi. . . United Arab Emirates .162PKF Professional Services. . . . . . . . . . Abuja . . . . . . . . . . . . . . . . . Nigeria .140PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Accra . . . . . . . . . . . . . . . . . Ghana .114PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Adelaide . . . . . . . . . . . . . .Australia . .81PKF Bober Markey Fedorovich, LLC. . . Akron . . . . . . . . . . . . . . . . . . . USA .189PKF Sapa-Audit LLP . . . . . . . . . . . . . . Almaty . . . . . . . . . . . . .Kazakhstan .125PKF Frazier & Deeter, LLC. . . . . . . . . . Alpharetta . . . . . . . . . . . . . . . . USA .176Pro Group Auditing & Consulting(Khattab & Co) . . . . . . . . . . . . . . . . . . Amman. . . . . . . . . . . . . . . . Jordan .125PKF Wallast . . . . . . . . . . . . . . . . . . . . Amsterdam. . . . . . . . . Netherlands .135PKF Corporate Finance & Advisory . . . Antwerp . . . . . . . . . . . . . . Belgium . .88PKF Bedrijfsrevisoren (Auditors) /PKF Accountants & Belastingconsulenten(Tax Consultants) . . . . . . . . . . . . . . . . Antwerp . . . . . . . . . . . . . . Belgium . .87PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Appleton . . . . . . . . . . . . . . . . . USA .194Controller Contadores & Auditores. . . . Asuncion. . . . . . . . . . . . . Paraguay .144PKF Euroauditing S. A. . . . . . . . . . . . . Athens . . . . . . . . . . . . . . . . Greece .115PKF Keadle Moore, LLP (PKM) . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .177PKF Hospitality Research . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .196PKF Frazier & Deeter, LLC. . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .176PKF Consulting Inc . . . . . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .197PKF Corporate Recovery & Insolvency(Auckland) Limited . . . . . . . . . . . . . . . Auckland . . . . . . . . . . New Zealand .137PKF Ross Melville . . . . . . . . . . . . . . . . Auckland . . . . . . . . . . New Zealand .137PKF Ross Melville . . . . . . . . . . . . . . . . Auckland-North Harbour New Zealand .137

BPKF Bahrain . . . . . . . . . . . . . . . . . . . . Bahrain. . . . . . Kingdom of Bahrain .127PKF Sridhar & Santhanam . . . . . . . . . Bangalore . . . . . . . . . . . . . . . .India .117PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Banjul . . . . . . . . . . . . Gambia (The) .106PKF - Audiec SAP. . . . . . . . . . . . . . . . Barcelona . . . . . . . . . . . . . . . Spain .157PKF Italia SpA. . . . . . . . . . . . . . . . . . . Bari. . . . . . . . . . . . . . . . . . . . . Italy .121Pannell Kerr Forster . . . . . . . . . . . . . . Basseterre . . . . . . . . . . . . . St Kitts .158PKF Professional Services. . . . . . . . . . Bauchi . . . . . . . . . . . . . . . . Nigeria .141PKF Daxin . . . . . . . . . . . . . . . . . . . . . Beijing . . . . . . . . . . . . . . . . . China . .96PKF Emile Chartouni & Sons. . . . . . . . Beirut . . . . . . . . . . . . . . . . Lebanon .128PKF Belize . . . . . . . . . . . . . . . . . . . . . Belize City . . . . . . . . . . . . . . . Belize . .89PKF Fasselt Schlage . . . . . . . . . . . . . . Berlin . . . . . . . . . . . . . . . Germany .107PKF Malta . . . . . . . . . . . . . . . . . . . . . Birkirkara . . . . . . . . . . . . . . . Malta .130PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Birmingham . . . . . United Kingdom .166Dent Baker & Company LLP . . . . . . . . Birmingham . . . . . . . . . . . . . . USA .171PKF (Bloemfontein) Inc . . . . . . . . . . . . Bloemfontein. . . . . . . . South Africa .154Amézquita & Cía SA . . . . . . . . . . . . . . Bogotá . . . . . . . . . . . . . . Colombia . .98PKF Italia SpA. . . . . . . . . . . . . . . . . . . Bologna . . . . . . . . . . . . . . . . . Italy .121PKF Consulting Inc.. . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . USA .197PKF, PC . . . . . . . . . . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . USA .180PKF Consulting Inc . . . . . . . . . . . . . . . Bozeman, Montana . . . . . . . . . USA .197PKF Slovensko S. R. O.. . . . . . . . . . . . Bratislava . . . . . . . Slovak Republic .153PKF Fasselt Schlage . . . . . . . . . . . . . . Braunschweig . . . . . . . . . Germany .107PKF Italia SpA. . . . . . . . . . . . . . . . . . . Brescia . . . . . . . . . . . . . . . . . . Italy .121EisnerAmper LLP . . . . . . . . . . . . . . . . Bridgewater . . . . . . . . . . . . . . USA .182PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Brisbane . . . . . . . . . . . . . .Australia . .81PKF Interim Management . . . . . . . . . . Brussels . . . . . . . . . . . . . . Belgium . .88PKF Bedrijfsrevisoren (Auditors) /PKF Accountants & Belastingconsulenten(Tax Consultants) . . . . . . . . . . . . . . . . Brussels . . . . . . . . . . . . . . Belgium . .88PKF Management Consulting Services . Brussels . . . . . . . . . . . . . . Belgium . .88Consultor . . . . . . . . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . .Romania .148PKF Finconta SRL. . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . .Romania .148PKF Audit and Consulting Ltd . . . . . . . Budapest . . . . . . . . . . . . . Hungary .117PKF Villagarcia & Asociados . . . . . . . . Buenos Aires. . . . . . . . . . Argentina . .80

berFirm

CPKF The Consulting House . . . . . . . . . Cairo. . . . . . . . . . . . . . . . . . . Egypt .103PKF Rashed, Badr & Co.. . . . . . . . . . . Cairo. . . . . . . . . . . . . . . . . . . Egypt .103Catalyst LLP. . . . . . . . . . . . . . . . . . . . Calgary . . . . . . . . . . . . . . . .Canada . .92PKF - Di Bartolo Diamond & Mihailaros . Canberra. . . . . . . . . . . . . .Australia . .82PKF (Cpt) Inc. . . . . . . . . . . . . . . . . . . . Cape Town . . . . . . . . . South Africa .154PKF Cabrera Colmenares & Asociados . Caracas . . . . . . . . . . . . .Venezuela .201PKF Morocco . . . . . . . . . . . . . . . . . . . Casablanca. . . . . . . . . . . .Morocco .133PKF Professional Services. . . . . . . . . . Castries . . . . . . . . . . . . . . St Lucia .158PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Central Coast . . . . . . . . . .Australia . .82Pannell Kerr Forster . . . . . . . . . . . . . . Charlestown . . . . . . . . . . . . . Nevis .136Greer & Walker LLP . . . . . . . . . . . . . . Charlotte. . . . . . . . . . . . . . . . . USA .188PKF Sridhar & Santhanam . . . . . . . . . Chennai . . . . . . . . . . . . . . . . .India .117PKF Chicago LLC . . . . . . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . USA .178The Condon Group, Ltd. . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . USA .178PKF Goldsmith Fox . . . . . . . . . . . . . . . Christchurch . . . . . . . New Zealand .138Barnes, Dennig & Co., Ltd. . . . . . . . . . Cincinnati . . . . . . . . . . . . . . . . USA .189SwaimBrown PA. . . . . . . . . . . . . . . . . Clinton . . . . . . . . . . . . . . . . . . USA .192Garcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . Cochabamba. . . . . . . . . . . . Bolivia . .89PKF Fasselt Schlage . . . . . . . . . . . . . . Cologne . . . . . . . . . . . . . Germany .107PKF Kresten Foged. . . . . . . . . . . . . . . Copenhagen - City Office. Denmark .101PKF Munkebo Jensen Vindelev . . . . . . Copenhagen Glostrup . . . Denmark .101

DPKF Consulting Inc . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . . . . USA .197Abdul Aziz Almogren(Chartered Accountants) . . . . . . . . . . . Dammam . . . . . . . . . .Saudi Arabia .150PKF Tanzania . . . . . . . . . . . . . . . . . . . Dar-es-Salaam . . . . . . . . .Tanzania .160PKF Wallast . . . . . . . . . . . . . . . . . . . . Delft . . . . . . . . . . . . . . Netherlands .135Clayton & McKervey, PC . . . . . . . . . . . Detroit. . . . . . . . . . . . . . . . . . . USA .181PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Dixon . . . . . . . . . . . . . . . . . . . USA .178PKF LLC. . . . . . . . . . . . . . . . . . . . . . . Doha. . . . . . . . . . . . . . . . . . . Qatar .148Sofidex - PKF . . . . . . . . . . . . . . . . . . . Douala . . . . . . . . . Cameroon (The) . .92PKF (Isle of Man) LLC . . . . . . . . . . . . . Douglas . . . . . . . . . . . . Isle of Man .120PKF The Consulting House . . . . . . . . . Dubai . . . . . . United Arab Emirates .163PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Dubai . . . . . . United Arab Emirates .163PKF O'Connor Leddy and Holmes . . . . Dublin. . . . . . . . . . . . . . . . . Ireland .120PKF Fasselt Schlage . . . . . . . . . . . . . . Duisburg. . . . . . . . . . . . . Germany .108PKF Durban . . . . . . . . . . . . . . . . . . . . Durban . . . . . . . . . . . . South Africa .155

EPKF Wipfli LLP . . . . . . . . . . . . . . . . . . Eau Claire . . . . . . . . . . . . . . . . USA .195EisnerAmper LLP . . . . . . . . . . . . . . . . Edison. . . . . . . . . . . . . . . . . . . USA .183Hutchinson and Bloodgood LLP. . . . . . El Centro. . . . . . . . . . . . . . . . . USA .172

FPKF Italia SpA. . . . . . . . . . . . . . . . . . . Florence . . . . . . . . . . . . . . . . . Italy .121Sample & Bailey, CPAs, PC . . . . . . . . . Fort Collins . . . . . . . . . . . . . . . USA .176PKF Fasselt Schlage . . . . . . . . . . . . . . Frankfurt. . . . . . . . . . . . . Germany .108PKF Euroconsult GmbH. . . . . . . . . . . . Frankfurt. . . . . . . . . . . . . Germany .113PKF Chartered Accountants . . . . . . . . Freeport . . . . . . . . . . . . . Bahamas . .86PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Freeport . . . . . . . . . . . . . . . . . USA .179PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Freetown. . . . . . . . . . .Sierra Leone .152

GSCF Revision SA. . . . . . . . . . . . . . . . . Geneva . . . . . . . . . . . . .Switzerland .158PKF (George) Incorporated . . . . . . . . . George . . . . . . . . . . . . South Africa .155PKF Cayman . . . . . . . . . . . . . . . . . . . George Town. . . . . Cayman Islands . .96EisnerAmper LLP . . . . . . . . . . . . . . . . George Town. . . . . Cayman Islands . .96Squar Milner, CPAs. . . . . . . . . . . . . . . George Town. . . . . Cayman Islands . .96PKF, Barcellos, Narine & Co. . . . . . . . . Georgetown . . . . . . . . . . . .Guyana .116

PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Glasgow . . . . . . . . United Kingdom .169PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Green Bay. . . . . . . . . . . . . . . . USA .195PKF Mexico . . . . . . . . . . . . . . . . . . . . Guadalajara. . . . . . . . . . . . . Mexico .131Arévalo PérezIralda y Asociados SC . . . . . . . . . . . . . Guatemala City . . . . . . . Guatemala .116PKF & Co Cia Ltda . . . . . . . . . . . . . . . Guayaquil . . . . . . . . . . . . . Ecuador .102PKF (Guernsey) Limited. . . . . . . . . . . . Guernsey . . . . . . . Channel Islands . .97

HEisnerAmper LLP . . . . . . . . . . . . . . . . Hackensack . . . . . . . . . . . . . . USA .184PKF Fasselt Schlage . . . . . . . . . . . . . . Hamburg. . . . . . . . . . . . . Germany .109PKF Euroconsult GmbH. . . . . . . . . . . . Hamburg. . . . . . . . . . . . . Germany .113PKF Deutschland GmbHWirtschaftsprüfungsgesellschaft . . . . . Hamburg. . . . . . . . . . . . . Germany .109PKF Vietnam. . . . . . . . . . . . . . . . . . . . Hanoi . . . . . . . . . . . . . . . . Vietnam .201PKF Carr and Stanton Limited. . . . . . . Hastings . . . . . . . . . . New Zealand .138PKF Pacific Hawaii LLP. . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . . . . . . USA .177PKF Vogt & Partner. . . . . . . . . . . . . . . Herford . . . . . . . . . . . . . . Germany .110PKF Vietnam. . . . . . . . . . . . . . . . . . . . Ho Chi Minh . . . . . . . . . . . Vietnam .201PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Hobart. . . . . . . . . . . . . . . .Australia . .82PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Hong Kong . . . . . . . . . . . . . . China . .98Pannell Kerr Forster of Texas, P.C.. . . . Houston . . . . . . . . . . . . . . . . . USA .192PKF Consulting Inc . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . . . USA .197

IPKF Consulting Inc . . . . . . . . . . . . . . . Indianapolis. . . . . . . . . . . . . . . USA .198

JPaul Hadiwinata, Hidajat, Arsono,Ade Fatma & Rekan . . . . . . . . . . . . . . Jakarta . . . . . . . . . . . . . . Indonesia .119PKF The Consulting House -Saudi Arabia. . . . . . . . . . . . . . . . . . . . Jeddah . . . . . . . . . . . .Saudi Arabia .151EisnerAmper LLP . . . . . . . . . . . . . . . . Jenkintown . . . . . . . . . . . . . . . USA .190PKF (Jhb) Inc . . . . . . . . . . . . . . . . . . . Johannesburg . . . . . . . South Africa .156

KPKF Francis Aickin Limited . . . . . . . . . Kaitaia . . . . . . . . . . . New Zealand .138PKF Uganda . . . . . . . . . . . . . . . . . . . . Kampala . . . . . . . . . . . . . . .Uganda .162FBK Povolzhje. . . . . . . . . . . . . . . . . . . Kazan Russia (The Russian Federation) .149PKF Poutsma Lemon Limited . . . . . . . Kerikeri . . . . . . . . . . . New Zealand .138AF "PKF Audit-Finance" LLC. . . . . . . . Kiev . . . . . . . . . . . . . . . . . .Ukraine .162PKF Rwanda. . . . . . . . . . . . . . . . . . . . Kigali . . . . . . . . . . . . . . . . Rwanda .150PKF Aulous F Madden & Co . . . . . . . . Kingston . . . . . . . . . . . . . . Jamaica .124Flamand & PartnersAccountants & Belastingconsulenten. . Knokke . . . . . . . . . . . . . . . Belgium . .89PKF Slovensko S. R. O . . . . . . . . . . . . Kosice. . . . . . . . . . Slovak Republic .153PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Kuala Lumpur . . . . . . . . . .Malaysia .130PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Kumasi . . . . . . . . . . . . . . . . Ghana .114PKF Bouresli & Co . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . Kuwait .127

LPKF Wipfli LLP . . . . . . . . . . . . . . . . . . La Crosse . . . . . . . . . . . . . . . . USA .195Garcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . La Paz . . . . . . . . . . . . . . . . Bolivia . .90PKF Professional Services. . . . . . . . . . Lagos . . . . . . . . . . . . . . . . . Nigeria .140Johnson Jacobson Wilcox. . . . . . . . . . Las Vegas . . . . . . . . . . . . . . . . USA .182PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Lautoka. . . . . . . . . . . . . . . . . . . Fiji .104PKF North America (PKF NA). . . . . . . . Lawrenceville . . . . . . . . . . . . . USA .178Vila Naranjo y Asociados. . . . . . . . . . . Lima . . . . . . . . . . . . . . . . . . . .Peru .144PKF Savvides & Co Limited. . . . . . . . . Limassol . . . . . . . . . . . . . . . Cyprus .100PKF & Associados, SROC, Lda (Audit) . . Lisbon. . . . . . . . . . . . . . . . Portugal .147Sobel & Co LLC . . . . . . . . . . . . . . . . . Livingston . . . . . . . . . . . . . . . . USA .184Renoma . . . . . . . . . . . . . . . . . . . . . . . Ljubljana . . . . . . . . . . . . . . Slovenia .153PKF S.A.R.L . . . . . . . . . . . . . . . . . . . . Lomé . . . . . . . . . . . . . . . . . . .Togo .161

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PKF (UK) LLP . . . . . . . . . . . . . . . . . . . London (Head Office) United Kingdom .164EisnerAmper LLP . . . . . . . . . . . . . . . . Long Island . . . . . . . . . . . . . . . USA .188Hutchinson and Bloodgood LLP. . . . . . Los Angeles . . . . . . . . . . . . . . USA .172PKF - California . . . . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . USA .173Squar Milner, CPAs. . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . USA .173PKF Angola - Auditores e Consultores, SA . Luanda . . . . . . . . . . . . . . . . Angola . .79PKF Certifica SA. . . . . . . . . . . . . . . . . Lugano . . . . . . . . . . . . .Switzerland .159PKF Luxembourg S. A. . . . . . . . . . . . . Luxembourg . . . . . . . . Luxembourg .129PKF Cogeparc . . . . . . . . . . . . . . . . . . Lyon . . . . . . . . . . . . . . . . . . France .105

MPKF Wipfli LLP . . . . . . . . . . . . . . . . . . Madison . . . . . . . . . . . . . . . . . USA .195PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Manchester. . . . . . United Kingdom .168Guerra & Co. . . . . . . . . . . . . . . . . . . . Managua . . . . . . . . . . . .Nicaragua .139PKF Auditors & Consultants . . . . . . . . Maputo . . . . . . . . . . . .Mozambique .134PKF Audit Conseil . . . . . . . . . . . . . . . . Marseille. . . . . . . . . . . . . . . France .105PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Marshfield. . . . . . . . . . . . . . . . USA .195Dembo, Jones, Healy, Pennington& Marshall, PC . . . . . . . . . . . . . . . . . . Maryland. . . . . . . . . . . . . . . . . USA .180Amézquita & Cía SA . . . . . . . . . . . . . . Medellin . . . . . . . . . . . . . Colombia . .99PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Melbourne . . . . . . . . . . . .Australia . .83EisnerAmper LLP . . . . . . . . . . . . . . . . Melville . . . . . . . . . . . . . . . . . . USA .185PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Mendota . . . . . . . . . . . . . . . . . USA .179PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Menomonie. . . . . . . . . . . . . . . USA .195PKF Mexico . . . . . . . . . . . . . . . . . . . . Mexico City North . . . . . . . . Mexico .132PKF Mexico . . . . . . . . . . . . . . . . . . . . Mexico City South . . . . . . . . Mexico .132PKF Italia SpA. . . . . . . . . . . . . . . . . . . Milan . . . . . . . . . . . . . . . . . . . Italy .122PKF Consulting Srl - Sintema Srl. . . . . Milan . . . . . . . . . . . . . . . . . . . Italy .123MGP Studio Tributario e Societario . . . Milan . . . . . . . . . . . . . . . . . . . Italy .123PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Milwaukee . . . . . . . . . . . . . . . USA .196PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . USA .181Schechter Dokken Kanter . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . USA .181FBK-Bel Limited . . . . . . . . . . . . . . . . . Minsk . . . . . . . . . . . . . . . . .Belarus . .87Smith, Dukes and Buckalew LLP. . . . . Mobile . . . . . . . . . . . . . . . . . . USA .171PKF Kenya . . . . . . . . . . . . . . . . . . . . . Mombasa . . . . . . . . . . . . . . .Kenya .126PKF Liberia. . . . . . . . . . . . . . . . . . . . . Monrovia. . . . . . . . . . . . . . . Liberia .128Chiarino y Moscone Sociedad . . . . . . . Montevideo . . . . . . . . . . . . Uruguay .200FBBL, PKF Inc. . . . . . . . . . . . . . . . . . . Montreal . . . . . . . . . . . . . . .Canada . .92FBK . . . . . . . . . . . . . . . . . . . . . . . . . . Moscow Russia (The Russian Federation) .149PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Mount Barker . . . . . . . . . .Australia . .83PKF Sridhar & Santhanam . . . . . . . . . Mumbai . . . . . . . . . . . . . . . . .India .118PKF Industrie - undVerkehrstreuhand GmbH. . . . . . . . . . . Munich . . . . . . . . . . . . . . Germany .111PKF Hotelexperts GmbH . . . . . . . . . . . Munich . . . . . . . . . . . . . . Germany .113PKF The Consulting House - Oman . . . Muscat . . . . . . . . . . . . . . . . .Oman .142RSM & Co . . . . . . . . . . . . . . . . . . . . . Muscat . . . . . . Oman (Sultanate of) .142

NPKF Kenya . . . . . . . . . . . . . . . . . . . . . Nairobi . . . . . . . . . . . . . . . . .Kenya .126PKF Italia SpA. . . . . . . . . . . . . . . . . . . Naples . . . . . . . . . . . . . . . . . . Italy .122PKF Chartered Accountants . . . . . . . . Nassau . . . . . . . . . . . . . . Bahamas . .87PKF Sridhar & Santhanam . . . . . . . . . New Delhi . . . . . . . . . . . . . . . .India .118EisnerAmper LLP . . . . . . . . . . . . . . . . New York . . . . . . . . . . . . . . . . USA .186PKF LLP. . . . . . . . . . . . . . . . . . . . . . . New York . . . . . . . . . . . . . . . . USA .187PKF Consulting Inc . . . . . . . . . . . . . . . New York . . . . . . . . . . . . . . . . USA .198Sansiveri, Kimball & Co LLP . . . . . . . . Newport . . . . . . . . . . . . . . . . . USA .191Squar Milner, CPAs. . . . . . . . . . . . . . . Newport Beach . . . . . . . . . . . . USA .173Witt Mares PLC . . . . . . . . . . . . . . . . . Newport News. . . . . . . . . . . . . USA .193PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Niamey . . . . . . . . . . . . . . . . . Niger .140PKF / ATCO Limited . . . . . . . . . . . . . . Nicosia . . . . . . . . . . . . . . . . Cyprus .100Witt Mares PLC . . . . . . . . . . . . . . . . . Norfolk . . . . . . . . . . . . . . . . . . USA .193Smythe Ratcliffe LLP . . . . . . . . . . . . . North Vancouver . . . . . . . . .Canada . .93PKF Sozietät Dr. Fischer . . . . . . . . . . . Nuremberg . . . . . . . . . . . Germany .111

OPKF Oldenburg ZP KG . . . . . . . . . . . . Oldenburg. . . . . . . . . . . . Germany .111PKF II Portugal Lda. . . . . . . . . . . . . . . Oporto . . . . . . . . . . . . . . . Portugal .147PKF Revisjon AS . . . . . . . . . . . . . . . . . Oslo . . . . . . . . . . . . . . . . . .Norway .142PKF Osnabrück WMS Treuhand GmbHWirtschaftsprüfungsgesellschaft . . . . . Osnabrück . . . . . . . . . . . Germany .112

PPKF Poutsma Lemon Limited . . . . . . . Paihia . . . . . . . . . . . . New Zealand .139PKF Rutherfords Limited . . . . . . . . . . . Palmerston North . . . New Zealand .139Avila y Asociados, S. A.. . . . . . . . . . . . Panama . . . . . . . . . . . . . . Panama .143PKF Ampersand . . . . . . . . . . . . . . . . . Paris . . . . . . . . . . . . . . . . . . France .105PKF Elko & Associates LLC . . . . . . . . . Philadelphia . . . . . . . . . . . . . . USA .190PKF Consulting Inc . . . . . . . . . . . . . . . Philadelphia . . . . . . . . . . . . . . USA .198PKF (Port Elizabeth) Inc. . . . . . . . . . . . Port Elizabeth . . . . . . . South Africa .156Lamusse Sek Sum & Co. . . . . . . . . . . Port Louis . . . . . . . . . . . . Mauritius .131Guinn PKF . . . . . . . . . . . . . . . . . . . . . Port Moresby . . Papua New Guinea .143PKF Chartered Accountants andBusiness Advisors. . . . . . . . . . . . . . . . Port of Spain. . . . Trinidad & Tobago .161PKF Consulting Inc . . . . . . . . . . . . . . . Portland, Maine. . . . . . . . . . . . USA .199PKF Czech Republic . . . . . . . . . . . . . . Prague . . . . . . . . . .Czech Republic .101PKF PTA. . . . . . . . . . . . . . . . . . . . . . . Pretoria. . . . . . . . . . . . South Africa .157PKF Slovensko S. R. O.. . . . . . . . . . . . Prievidza . . . . . . . . Slovak Republic .153EisnerAmper LLP . . . . . . . . . . . . . . . . Princeton . . . . . . . . . . . . . . . . USA .184Sansiveri, Kimball & Co LLP . . . . . . . . Providence . . . . . . . . . . . . . . . USA .191

QPKF & Co Cia Ltda . . . . . . . . . . . . . . . Quito. . . . . . . . . . . . . . . . . Ecuador .102

RHeywood Holmes & Partners LLP . . . . Red Deer . . . . . . . . . . . . . .Canada . .93Soren McAdam Christenson LLP. . . . . Redlands. . . . . . . . . . . . . . . . . USA .175Virtus Group LLP . . . . . . . . . . . . . . . . Regina . . . . . . . . . . . . . . . .Canada . .93PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Rhinelander. . . . . . . . . . . . . . . USA .196PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Rice Lake . . . . . . . . . . . . . . . . USA .196PKF Latvia SIA . . . . . . . . . . . . . . . . . . Riga . . . . . . . . . . . . . . . . . . . Latvia .128Directa PKF . . . . . . . . . . . . . . . . . . . . Rio de Janeiro. . . . . . . . . . . . Brazil . .91Abdul Aziz Almogren(Chartered Accountants) . . . . . . . . . . . Riyadh . . . . . . . . . . . .Saudi Arabia .151PKF (BVI) Limited . . . . . . . . . . . . . . . . Road Town, Tortola British Virgin Islands . .91PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Rockford . . . . . . . . . . . . . . . . . USA .179PKF Italia SpA. . . . . . . . . . . . . . . . . . . Rome . . . . . . . . . . . . . . . . . . . Italy .122PKF Consulting Srl - Sintema Srl. . . . . Rome . . . . . . . . . . . . . . . . . . . Italy .124PKF Wallast . . . . . . . . . . . . . . . . . . . . Rotterdam. . . . . . . . . . Netherlands .136

SPKF Capital . . . . . . . . . . . . . . . . . . . . Sacramento . . . . . . . . . . . . . . USA .199PKF RevisionstreuhandWirtschaftsprüfungsgesellschaft m.b.H . Salzburg . . . . . . . . . . . . . . . Austria . .85PKF Hotelexperts GmbH . . . . . . . . . . . Salzburg (Hotel Consulting) . Austria . .85PKF - California . . . . . . . . . . . . . . . . . San Diego. . . . . . . . . . . . . . . . USA .174Hutchinson and Bloodgood LLP. . . . . . San Diego. . . . . . . . . . . . . . . . USA .174Squar Milner, CPAs. . . . . . . . . . . . . . . San Diego. . . . . . . . . . . . . . . . USA .174PKF Consulting Inc . . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA .199PKF - California . . . . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA .174Despacho Murillo Marchini & Co. . . . . San Jose. . . . . . . . . . . . Costa Rica . .99Abbott, Stringham & Lynch, Inc. . . . . . San Jose. . . . . . . . . . . . . . . . . USA .175PKF, LLP. . . . . . . . . . . . . . . . . . . . . . . San Juan . . . . . . . . . . .Puerto Rico .147Castellanos Chacon Ltda. de C.V. . . . . San Salvador. . . . . . . . . El Salvador .103Garcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . Santa Cruz . . . . . . . . . . . . . Bolivia . .90PKF Chile Auditores Consultores Ltda. . Santiago . . . . . . . . . . . . . . . . .Chile . .97Guzman Tapia & Co PKF. . . . . . . . . . . Santo Domingo Dominican Republic .102PKF Re Opinion d.o.o . . . . . . . . . . . . . Sarajevo . . . . Bosnia & Herzegovina . .90Virtus Group LLP . . . . . . . . . . . . . . . . Saskatoon. . . . . . . . . . . . . .Canada . .94PKF Capital . . . . . . . . . . . . . . . . . . . . Seattle . . . . . . . . . . . . . . . . . . USA .200

berFirm

Sweeney Conrad, PS . . . . . . . . . . . . . Seattle-Tacoma-Bellevue . . . . . USA .194PKF Consulting Inc . . . . . . . . . . . . . . . Shanghai . . . . . . . . . . . . . . . China . .98PKF Daxin . . . . . . . . . . . . . . . . . . . . . Shanghai . . . . . . . . . . . . . . . China . .96PKF-CAP LLP . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . .Singapore .152SwaimBrown PA. . . . . . . . . . . . . . . . . Spartanburg . . . . . . . . . . . . . . USA .192PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Spokane . . . . . . . . . . . . . . . . . USA .194PKF Aulous F Madden & Co . . . . . . . . St Ann. . . . . . . . . . . . . . . . Jamaica .124Pannell Kerr Forster . . . . . . . . . . . . . . St George's. . . . . . . . . . . . Grenada .115Pannell Kerr Forster . . . . . . . . . . . . . . St John's . . . . . . . . . . . . . .Antigua . .79Mueller Prost PC . . . . . . . . . . . . . . . . St Louis . . . . . . . . . . . . . . . . . USA .182PKF Wipfli LLP . . . . . . . . . . . . . . . . . . St Paul . . . . . . . . . . . . . . . . . . USA .181MCD . . . . . . . . . . . . . . . . . . . . . . . . . St Petersburg Russia (The Russian Federation) .150PKF Gross Hugel . . . . . . . . . . . . . . . . Strasbourg . . . . . . . . . . . . . France .106PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Sterling . . . . . . . . . . . . . . . . . . USA .179PKF Gold Coast . . . . . . . . . . . . . . . . . Surfers Paradise, Gold Coast Australia . .84PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Suva . . . . . . . . . . . . . . . . . . . . . Fiji .104PKF Australia Ltd . . . . . . . . . . . . . . . . Sydney . . . . . . . . . . . . . . .Australia . .80

TPKF Taiwan . . . . . . . . . . . . . . . . . . . . Taipei . . . . . . . . . . . . . . . . . Taiwan .160PKF Estonia . . . . . . . . . . . . . . . . . . . . Tallinn. . . . . . . . . . . . . . . . . Estonia .104Mak Alyans Audit LLC. . . . . . . . . . . . . Tashkent . . . . . . . . . . . . Uzbekistan .200PKF Issing Faulhaber Wozar AltenbeckGmbH & Co. KG . . . . . . . . . . . . . . . . . Tauberbischofsheim. . . . . Germany .112UBC International . . . . . . . . . . . . . . . . Tbilisi . . . . . . . . . . . . . . . . Georgia .106PKF-Tovar López . . . . . . . . . . . . . . . . Tegucigalpa. . . . . . . . . . . Honduras .116PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Tema . . . . . . . . . . . . . . . . . Ghana .114PKF Euroauditing S. A. . . . . . . . . . . . . Thessaloniki . . . . . . . . . . . . Greece .115PKF Econometrica . . . . . . . . . . . . . . . Timisoara . . . . . . . . . . . . .Romania .148Nakamoto and Company . . . . . . . . . . Tokyo . . . . . . . . . . . . . . . . . .Japan .125PKF Kraft Berger Professional Corporation. Toronto . . . . . . . . . . . . . . . .Canada . .94PKF Consulting Inc . . . . . . . . . . . . . . . Toronto - PKF Consulting Inc Canada . .94PKF Libya. . . . . . . . . . . . . . . . . . . . . . Tripoli . . . . . . . . . . . . . . . . . . Libya .129Regier Carr & Monroe, LLP. . . . . . . . . Tucson . . . . . . . . . . . . . . . . . . USA .172Regier Carr & Monroe, LLP. . . . . . . . . Tulsa. . . . . . . . . . . . . . . . . . . . USA .189Lassad Marwani & Co . . . . . . . . . . . . Tunis. . . . . . . . . . . . . . . . . . Tunisia .161

VSmythe Ratcliffe LLP . . . . . . . . . . . . . Vancouver . . . . . . . . . . . . . .Canada . .94PKF Consulting Inc . . . . . . . . . . . . . . . Vancouver - PKF Consulting Inc Canada . .95PKF Italia SpA. . . . . . . . . . . . . . . . . . . Verona . . . . . . . . . . . . . . . . . . Italy .123Smythe Ratcliffe LLP . . . . . . . . . . . . . Victoria . . . . . . . . . . . . . . . .Canada . .95PKF Österreicher-StaribacherWirtschaftsprüfungs GmbH & Co KG . . Vienna . . . . . . . . . . . . . . . . Austria . .86PKF Hotelexperts GmbH . . . . . . . . . . . Vienna (Hotel Consulting). . . Austria . .86

WEisnerAmper LLP . . . . . . . . . . . . . . . . Wall . . . . . . . . . . . . . . . . . . . . USA .185PKF Consult(Capital Group Dominant Company). . . Warsaw . . . . . . . . . . . . . . . Poland .145PKF Wipfli LLP . . . . . . . . . . . . . . . . . . Wausau . . . . . . . . . . . . . . . . . USA .196PKF (Welkom) Inc . . . . . . . . . . . . . . . . Welkom . . . . . . . . . . . South Africa .157PKF Martin Jarvie. . . . . . . . . . . . . . . . Wellington. . . . . . . . . New Zealand .139EisnerAmper LLP . . . . . . . . . . . . . . . . Westchester . . . . . . . . . . . . . . USA .188Sansiveri, Kimball & Co, L.L.P.. . . . . . . Westerly . . . . . . . . . . . . . . . . . USA .191Regier Carr & Monroe, L.L.P.. . . . . . . . Wichita . . . . . . . . . . . . . . . . . . USA .179Witt Mares PLC . . . . . . . . . . . . . . . . . Williamsburg . . . . . . . . . . . . . . USA .193PKF (Namibia) . . . . . . . . . . . . . . . . . . Windhoek . . . . . . . . . . . . . Namibia .134Scarrow & Donald LLP . . . . . . . . . . . . Winnipeg . . . . . . . . . . . . . .Canada . .95PKF Wallast . . . . . . . . . . . . . . . . . . . . Woerden. . . . . . . . . . . Netherlands .136PKF Issing Faulhaber WozarAltenbeck GmbH & Co. KG . . . . . . . . . Wuerzburg . . . . . . . . . . . Germany .113

ZPKF Wirtschaftsprüfung AG. . . . . . . . . Zurich. . . . . . . . . . . . . .Switzerland .159

Partners

AAbdurakhimov, TakhirTashkent . . . . . . . . . . . . . . . . . . . . . atokhir@makalyansaudit.uz. . . . . . . . .200

Abaiadze, MishaTbilisi . . . . . . . . . . . . . . . . . . . . . . . . misha.abaiadze@ubc-i.com . . . . . . . .106

Abbott, Isaac GJohannesburg . . . . . . . . . . . . . . . . . butch.abbott@pkf.co.za . . . . . . . . . . .156

Abel, PatrickSheffield. . . . . . . . . . . . . . . . . . . . . . patrick.abel@uk.pkf.com. . . . . . . . . . .168

Adaji, Omede PatrickJos . . . . . . . . . . . . . . . . . . . . . . . . . opasadaji@pkfnig.com . . . . . . . . . . . .141

Adams, JohnToronto. . . . . . . . . . . . . . . . . . . . . . . john.adams@pkfhill.com. . . . . . . . . . . .94

Adendorff, Garth JDurban. . . . . . . . . . . . . . . . . . . . . . . garth.adendorff@pkf.co.za . . . . . . . . .155

Adu-Gyamfi, Nana AbenaAccra. . . . . . . . . . . . . . . . . . . . . . . . nana-adugyamfi@pkfghana.com. . . . .114

Afford, John ASydney, City . . . . . . . . . . . . . . . . . . . john.afford@pkf.com.au . . . . . . . . . . . .84

Agache, LodeAntwerp . . . . . . . . . . . . . . . . . . . . . . la@pkf.be. . . . . . . . . . . . . . . . . . . . . . .87

Agüero, RaquelAsuncion . . . . . . . . . . . . . . . . . . . . . raguero@pkf-controller.com.py . . . . . .144

Aickin, EddieKaitaia . . . . . . . . . . . . . . . . . . . . . . . eddie.aickin@pkffa.co.nz . . . . . . . . . .138

Akande, Tajudeen AdegboyegaLagos. . . . . . . . . . . . . . . . . . . . . . . . takande@pkfnig.com . . . . . . . . . . . . .140

Akhtar, SajjadSingapore . . . . . . . . . . . . . . . . . . . . sajjadakhtar@pkfsingapore.com . . VII, 152

Al Fayoumi, ZuhairRiyadh . . . . . . . . . . . . . . . . . . . . . . . z.alfayoumi@al-mogren.com. . . . . . . .151

Al-Natour, ZeenaAmman . . . . . . . . . . . . . . . . . . . . . . zalnatour@progroup.jo . . . . . . . . . . . .125

Alcock, Richard CDurban. . . . . . . . . . . . . . . . . . . . . . . richard.alcock@pkf.co.za . . . . . . . . . .155

Aldrich, MaryNewport News . . . . . . . . . . . . . . . . . maldrich@wittmares.com . . . . . . . . . .193

Alexander, ChrisCalgary . . . . . . . . . . . . . . . . . . . . . . chrisa@catalystsolutions.ca. . . . . . . . . .92

Alexander, DawnChristchurch. . . . . . . . . . . . . . . . . . . dawn@pkfgf.co.nz . . . . . . . . . . . . . . .138

Alexander, JohnDubai. . . . . . . . . . . . . . . . . . . . . . . . jalex@pkf-tch.com . . . . . . . . . . . . .X, 163

Allen, Chris JSydney, Southern Sydney . . . . . . . . . chris.allen@pkf.com.au. . . . . . . . . . . . .85

PartnerNam

Partners

Altenbeck, Dr DirkWuerzburg . . . . . . . . . . . . . . . . . . . . dirk.altenbeck@pkf-issing.de . . . . IX, 113

Altstadter, EricLong Island . . . . . . . . . . . . . . . . . . . eric.altstadter@eisneramper.com . . . .188

Alwardt, PeterNew York . . . . . . . . . . . . . . . . . . . . . peter.alwardt@eisneramper.com . . . . .186

Amaré Gómez, José LuisMexico City North . . . . . . . . . . . . . . . jlamare@pkfmexico.com. . . . . . . . . . .132

Amézquita, VivianBogotá . . . . . . . . . . . . . . . . . . . . . . . avivian@amezquita.com.co . . . . . . . . . .98

Ammons, Terrence EAtlanta . . . . . . . . . . . . . . . . . . . . . . . tammons@pkm.com. . . . . . . . . . . . . .177

Amsden, MargaretDetroit . . . . . . . . . . . . . . . . . . . . . . . mamsden@claytonmckervey.com . . . .181

Andersen, MogensCopenhagen Glostrup . . . . . . . . . . . . m.andersen@pkf-mjv.dk . . . . . . . . . . .101

Andrews, Russell EMinneapolis . . . . . . . . . . . . . . . . . . randrews@sdkcpa.com. . . . . . . . . . . .181

Antoniou, ChristosLimassol . . . . . . . . . . . . . . . . . . . . . christos.a@pkf.com.cy . . . . . . . . . VII, 100

Appel, Franz-JosefHeidelberg . . . . . . . . . . . . . . . . . . . . f.appel@pkf-hd.de . . . . . . . . . . . . . . .110

Apostolopoulos, AthanasiosAthens . . . . . . . . . . . . . . . . . . . . . . . apostath@otenet.gr . . . . . . . . . . . . . .115

Aprile, StevenToronto. . . . . . . . . . . . . . . . . . . . . . . steven.aprile@pkfhill.com . . . . . . . . . . .94

Arévalo de Gutiérrez, Olga SiomaraGuatemala City. . . . . . . . . . . . . . . . . sarevalo@pkfguatemala.com . . . . . . .116

Arévalo Pérez, HugoGuatemala City . . . . . . . . . . . . . . . . harevaloperez@pkfguatemala.com . . .116

Argiris, HelenSydney, City . . . . . . . . . . . . . . . . . . . helen.argiris@pkf.com.au . . . . . . . . . . .84

Arias, DidierParis . . . . . . . . . . . . . . . . . . . . . . . . didier.arias@pkf-ampersand.com . . . .105

Ariyibi, Abiodun OlumideLagos. . . . . . . . . . . . . . . . . . . . . . . . abiodunariyibi@yahoo.com . . . . . . . . .140

Arnold, David EPhiladelphia . . . . . . . . . . . . . . . . . . . dave.arnold@pkfc.com . . . . . . . . . . . .198

Aronow, Michael ANew York . . . . . . . . . . . . . . . . . . . . . michael.aronow@eisneramper.com. . .186

Arrigo, MarieNew York . . . . . . . . . . . . . . . . . . . . . marie.arrigo@eisneramper.com. . . . . .186

Ascari, CraigRichmond. . . . . . . . . . . . . . . . . . . . . cascari@wittmares.com . . . . . . . . . . .193

Partners

Asfandiyarov, RavshanTashkent . . . . . . . . . . . . . . . . . . . . . ravshan@makalyansaudit.uz . . . . . . . .200

Ausserlechner, Dr ThomasVienna . . . . . . . . . . . . . . . . . . . . . . . thomas.ausserlechner@pkf.at . . . . . . . .86

Auyeung, WingseeShanghai . . . . . . . . . . . . . . . . . . . . . wingsee@pkfchina.com. . . . . . . . . .X, 98

Avila, JorgePanama . . . . . . . . . . . . . . . . . . . . . . javila@pkfpanama.com. . . . . . . . . . . .143

Avila F, JavierPanama . . . . . . . . . . . . . . . . . . . . . . javila@cwpanama.net . . . . . . . . . . . . .142

BBacquet, AndreLyon. . . . . . . . . . . . . . . . . . . . . . . . . bacquet@pkf.fr. . . . . . . . . . . . . . . . . .105

Badrick, PaulJohannesburg . . . . . . . . . . . . . . . . . paul.badrick@pkf.co.za. . . . . . . . . . . .156

Bailey, JohnFort Collins . . . . . . . . . . . . . . . . . . . jbailey@sampleandbailey.com. . . . . . .176

Bailey, KerryManchester . . . . . . . . . . . . . . . . . . . kerry.bailey@uk.pkf.com. . . . . . . . . . .168

Baker, Michael EBirmingham . . . . . . . . . . . . . . . . . . . mbaker@dentbaker.com . . . . . . . . . . .171

Bakst, JayNew York . . . . . . . . . . . . . . . . . . . . . jay.bakst@eisneramper.com . . . . . . . .186

Balasubramanian, T VChennai . . . . . . . . . . . . . . . . . . . . . . tvbalu@pkfindia.in . . . . . . . . . . . . . . .117

Baldante, John LNew York . . . . . . . . . . . . . . . . . . . . . jbaldante@pkfny.com . . . . . . . . . . .X, 187

Balk, ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . christoph.balk@pkf-fasselt.de . . . . . . .108

Baltin, BruceLos Angeles . . . . . . . . . . . . . . . . . . . bruce.baltin@pkfc.com . . . . . . . . . . . .198

Bamber, HarryDouglas . . . . . . . . . . . . . . . . . . . . . . harry.bamber@pkfiom.com. . . . . . . . .120

Bancroft, DonManchester . . . . . . . . . . . . . . . . . . . don.bancroft@uk.pkf.com. . . . . . . . . .168

Barber, David BTucson. . . . . . . . . . . . . . . . . . . . . . . dbarber@rcmllp.com . . . . . . . . . . . . .172

Barnard, RobertLondon . . . . . . . . . . . . . . . . . . . . . . robert.barnard@uk.pkf.com . . . . . .X, 170

Barnett, CharlesGlasgow. . . . . . . . . . . . . . . . . . . . . . charles.barnett@uk.pkf.com . . . . . . . .169

Barnsdall, StuartLondon . . . . . . . . . . . . . . . . . . . . . . stuart.barnsdall@uk.pkf.com. . . . . . . .170

PartnerNam

Partners

Barth, JoelNew York . . . . . . . . . . . . . . . . . . . . . joel.barth@eisneramper.com. . . . . . . .186

Bartlett, RuthAtlanta . . . . . . . . . . . . . . . . . . . . . . . ruth.bartlett@frazierdeeter.com . . . . . .176

Bastenie, MarcAntwerp . . . . . . . . . . . . . . . . . . . . . mb@pkf.be . . . . . . . . . . . . . . . . . . . . .87

Bathia, NishLeicester . . . . . . . . . . . . . . . . . . . . . nish.bathia@uk.pkf.com . . . . . . . . . . .166

Batterberry, Richard LCincinnati. . . . . . . . . . . . . . . . . . . . . rbatterberry@barnesdennig.com . . . . .189

Battle, LeePort Elizabeth . . . . . . . . . . . . . . . . . . leeann.battle@pkf.co.za . . . . . . . . . . .156

Baumler, BrianHouston . . . . . . . . . . . . . . . . . . . . . . bbaumler@pfktexas.com. . . . . . . . . . .192

Bautista, Jose ABelize City . . . . . . . . . . . . . . . . . . . . pkfbz@btl.net . . . . . . . . . . . . . . . . . . . .89

Bax-Kurtz, Jeanette LSt Louis . . . . . . . . . . . . . . . . . . . . . . jkurtz@muellerprost.com . . . . . . . . . .182

Bayfield, StephenLondon . . . . . . . . . . . . . . . . . . . . . . Stephen.bayfield@uk.pkf.com. . . . . . .170

Bayliss, TrevorChristchurch. . . . . . . . . . . . . . . . . . . trevor@pkfgf.co.nz . . . . . . . . . . . . . . .138

Bazarbekova, KulbarshynAlmaty . . . . . . . . . . . . . . . . . . . . . . . mail@sapa-audit.kz . . . . . . . . . . . . . .121

Beck, HelmutWuerzburg . . . . . . . . . . . . . . . . . . . . helmut.beck@pkf-issing.de. . . . . . IX, 113

Beier, OliverBerlin . . . . . . . . . . . . . . . . . . . . . . . . oliver.beier@pkf-fasselt.de . . . . . . . . .107

Bekmessian, Christian ENew York . . . . . . . . . . . . . . . . . . . . . christian.bekmessian@eisneramper.com 186

Belvedere, WilliamMinneapolis . . . . . . . . . . . . . . . . . . . wbelvedere@sdkcpa.com . . . . . . . . . .181

Ben Abdennebi, IbrahimAlger . . . . . . . . . . . . . . . . . . . . . . . . benabdennebi@yahoo.fr . . . . . . . . . . . .79

Benaim, EliasToronto. . . . . . . . . . . . . . . . . . . . . . . ebenaim@pkfkb.ca. . . . . . . . . . . . . . . .94

Benneian, MichaelLos Angeles . . . . . . . . . . . . . . . . . . . mbenneian@hbllp.com . . . . . . . . . . . .172

Bergman, Howard MToronto. . . . . . . . . . . . . . . . . . . . . . . hbergman@kbllp.ca . . . . . . . . . . . . . . .94

Bersaglieri, Ronald ESan Francisco . . . . . . . . . . . . . . . . . rbersaglieri@pkfsf.com . . . . . . . . . . . .174

Bertholini, ArtemioRio de Janeiro . . . . . . . . . . . . . . . . . bertholini@directapkf.com.br. . . . . . . . .91

Partners

Betts, Michael JCape Town . . . . . . . . . . . . . . . . . . . . mike.betts@pkf.co.za . . . . . . . . . . . . .154

Beunen, DirkBrussels. . . . . . . . . . . . . . . . . . . . . . db@pkf.be . . . . . . . . . . . . . . . . . . .87, 88

Bhatia, RupamKampala. . . . . . . . . . . . . . . . . . . . . . rbhatia@ug.pkfea.com . . . . . . . . . . . .162

Bhaya, Percy RMuscat. . . . . . . . . . . . . . . . . . . . . . . rsmcomct@omantel.net.om . . . . . . . .142

Bieber, Alan ECincinnati . . . . . . . . . . . . . . . . . . . . abieber@barnesdennig.com . . . . . . . .189

Biehl, James TDetroit . . . . . . . . . . . . . . . . . . . . . . . jbiehl@claytonmckervey.com. . . . . . . .181

Bigane III, Joseph FChicago . . . . . . . . . . . . . . . . . . . . . . joe.bigane@wolfco-fs.com . . . . . . . . .178

Biloblovskiy, SviatoslavKiev . . . . . . . . . . . . . . . . . . . . . . . . . s.biloblovskiy@pkf.kiev.ua . . . . . . . . . .162

Bilodeau, Craig MProvidence . . . . . . . . . . . . . . . . . . . . cbilodeau@sansiveri.com . . . . . . . . . .191

Bingham, IanManchester . . . . . . . . . . . . . . . . . . . ian.bingham@uk.pkf.com . . . . . . . IX, 168

Bint, Richard SLondon . . . . . . . . . . . . . . . . . . . . . . richard.bint@uk.pkf.com. . . . . . . . . . .170

Birin, AskoldMoscow . . . . . . . . . . . . . . . . . . . . . . birin@fbk.ru . . . . . . . . . . . . . . . . . . . .149

Bladwell, Stephen SSydney, City . . . . . . . . . . . . . . . . . . . stephen.bladwell@pkf.com.au. . . . . . . .84

Blair, Edward TRichmond . . . . . . . . . . . . . . . . . . . . eblair@wittmares.com . . . . . . . . . . . .193

Blair, MaureenNew York . . . . . . . . . . . . . . . . . . . . . maureen.blair@eisneramper.com . . . .186

Blake, TomPortland . . . . . . . . . . . . . . . . . . . . . . tom.blake@pkfc.com . . . . . . . . . . . . .199

Blake, WalterBloemfontein . . . . . . . . . . . . . . . . . . walter@pkfbfn.co.za . . . . . . . . . . . . . .154

Blivaiss, David HNew York . . . . . . . . . . . . . . . . . . . . . david.blivaiss@eisneramper.com. . . . .186

Bloch-Soerensen, UlrikCopenhagen-City Office . . . . . . . . . . ubs@krestenfoged.dk . . . . . . . . . . . . .101

Bober, Mark BAkron. . . . . . . . . . . . . . . . . . . . . . . . mbober@bobermarkey.com . . . . . . . .189

Boccoli, AlbertoVerona . . . . . . . . . . . . . . . . . . . . . . . a.boccoli@pkf.it . . . . . . . . . . . . . . . . .123

Bolovan, EugeniaBucharest . . . . . . . . . . . . . . . . . . . . office@pkfconsultor.ro. . . . . . . . . . . . .148

PartnerNam

Partners

Bonaguro, SophieGeneva . . . . . . . . . . . . . . . . . . . . . . sophie.bonaguro@scfid.ch . . . . . . . . .158

Bonetti, AndreaVerona . . . . . . . . . . . . . . . . . . . . . . . a.bonetti@pkf.it . . . . . . . . . . . . . . . . .123

Bontemps, RomainLuxembourg. . . . . . . . . . . . . . . . . . . romain.bontemps@pkfwb.eu. . . . . . . .129

Bonzi, WalterMilan . . . . . . . . . . . . . . . . . . . . . . . . wbonzi@mgpstudio.it . . . . . . . . . . . . .123

Bood, Jan-PieterDelft. . . . . . . . . . . . . . . . . . . . . . . . . jpb@pkfwallast.nl . . . . . . . . . . . . . . . .135

Borczak, BarbaraAtlanta . . . . . . . . . . . . . . . . . . . . . . . barbara.borczak@frazierdeeter.com. . .176

Borowitz, Jeffrey MJohannesburg . . . . . . . . . . . . . . . . . jeffrey.borowitz@pkf.co.za. . . . . . . . . .156

Borrillo, FranceenSan Jose . . . . . . . . . . . . . . . . . . . . . fabel@aslcpa.com . . . . . . . . . . . . . . .175

Boulic, Jean-GabrielParis . . . . . . . . . . . . . . . . . . . . . . . . jean-gabriel.boulic@pkf-ampersand.com 105

Boulle, Robert CDurban. . . . . . . . . . . . . . . . . . . . . . . rob.boulle@pkf.co.za . . . . . . . . . . . . .155

Bouresli, Tareq MKuwait . . . . . . . . . . . . . . . . . . . . . . . tareq@pkf-kuwait.com . . . . . . . . . . . .127

Bourgnon, RalphLuxembourg. . . . . . . . . . . . . . . . . . . ralph.bourgnon@pkfwb.eu . . . . . . . . .129

Bowen, James MAkron. . . . . . . . . . . . . . . . . . . . . . . . jbowen@bobermarkey.com. . . . . . . . .189

Bradley, John SGuernsey . . . . . . . . . . . . . . . . . . . . . john.bradley@pkfguernsey.com. . . . . . .97

Bragato, FrancisParis . . . . . . . . . . . . . . . . . . . . . . . . francis.bragato@pkf-ampersand.com .105

Brankovic, MiroslavSarajevo. . . . . . . . . . . . . . . . . . . . . . miroslav.brankovic@pkf-re-opinion.ba . .90

Breit, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.breit@eisneramper.com . . . .186

Bresolin, JohnSydney, City . . . . . . . . . . . . . . . . . . . john.bresolin@pkf.com.au. . . . . . . . . . .84

Bridge, MikeGuildford . . . . . . . . . . . . . . . . . . . . . mike.bridge@uk.pkf.com . . . . . . . . . .170

Brinskelle, RomanFrankfurt . . . . . . . . . . . . . . . . . . . . . roman.brinskelle@pkf-fasselt.de . . . . .108

Brooks, Thomas RNewport News . . . . . . . . . . . . . . . . . tbrooks@wittmares.com . . . . . . . . . . .193

Brown, Charles ESpartanburg . . . . . . . . . . . . . . . . . . . ebrown@swaimbrown.com. . . . . . . . .192

Partners

Browning, SimonNottingham . . . . . . . . . . . . . . . . . . . simon.browning@uk.pkf.com . . . . . . .167

Bruce-Tagoe, FrederickAccra. . . . . . . . . . . . . . . . . . . . . . . . fbrucetagoe@pkfghana.com . . . . . . . .114

Brucher, LucLuxembourg-Strassen . . . . . . . . . . . luc.brucher@pkfabax.eu . . . . . . . . . . .129

Bruns-Coppenrath, JürgenOsnabrück . . . . . . . . . . . . . . . . . . . . juergen.bruns-coppenrath@os.pkf.de .112

Brückner, RobertOldenburg . . . . . . . . . . . . . . . . . . . . robert.brueckner@zink-partner.de . . . .111

Buchanan, AnneGlasgow. . . . . . . . . . . . . . . . . . . . . . anne.buchanan@uk.pkf.com. . . . . . . .169

Budd, Richard ClaytonBratislava . . . . . . . . . . . . . . . . . . . . . budd@pkf.sk . . . . . . . . . . . . . . . . . . .153

Budin, Sandra LMinneapolis . . . . . . . . . . . . . . . . . . . sbudin@sdkcpa.com . . . . . . . . . . . . .181

Bull, PaulSydney City . . . . . . . . . . . . . . . . . . . paul.bull@pkf.com.au . . . . . . . . . .V, VI, 84

Burak, FredricNew York . . . . . . . . . . . . . . . . . . . . . fredric.burak@eisneramper.com . . . . .186

Burchard, SchroederHaren (Ems) . . . . . . . . . . . . . . . . . . . burchard.schroeder@zink-partner.de. .109

Burdett, ChrisSeattle . . . . . . . . . . . . . . . . . . . . . . . chris.burdett@pkfc.com . . . . . . . . . . .200

Burke, SharonMelbourne . . . . . . . . . . . . . . . . . . . . sharon.burke@pkf.com.au . . . . . . . . . .83

Burks, BruceSeattle-Tacoma-Bellevue . . . . . . . . . bruce@sweeneyconrad.com . . . . . . .194

Burnett, AndrewAtlanta . . . . . . . . . . . . . . . . . . . . . . . andy.burnett@frazierdeeter.com . . . . .176

Bush, David EWilliamsburg . . . . . . . . . . . . . . . . . . dbush@wittmaresfinancialvision.com.. 193

Bussiere, GillesMontreal . . . . . . . . . . . . . . . . . . . . . gilles.bussiere@fbbl.ca . . . . . . . . . . . . .92

Busuttil, PaulBirkirkara . . . . . . . . . . . . . . . . . . . . . info@pkfmalta.com. . . . . . . . . . . . . . .130

Buurman, ArjanWoerden . . . . . . . . . . . . . . . . . . . . . abn@pkfwallast.nl . . . . . . . . . . . . . . .136

Buxton, NickBristol . . . . . . . . . . . . . . . . . . . . . . . nick.buxton@uk.pkf.com. . . . . . . . . . .169

CCace, DavidNew York . . . . . . . . . . . . . . . . . . . . . david.cace@eisneramper.com. . . . . . .186

PartnerNam

Partners

Cabrera, FranciscoCaracas . . . . . . . . . . . . . . . . . . . . . . fcabrera@pkfve.com. . . . . . . . . . . . . .201

Cairns, BillyLeeds. . . . . . . . . . . . . . . . . . . . . . . . billy.cairns@uk.pkf.com . . . . . . . . . . .167

Cairns, Brock DCalgary . . . . . . . . . . . . . . . . . . . . . . brockc@catalystsolutions.ca . . . . . . . . .92

Calderon H, BettySan Jose . . . . . . . . . . . . . . . . . . . . . fmm_pkfcostarica@racsa.co.cr. . . . . . .99

Callahan, Thomas ESan Francisco . . . . . . . . . . . . . . . . . thomas.callahan@pkfc.com . . . . . .X, 199

Camposllera Garcia, MarioGuadalajara . . . . . . . . . . . . . . . . . . . mcamposllera@pkfmexico.com. . . . . .131

Cantini, FernandoBogotá . . . . . . . . . . . . . . . . . . . . . . . cfernando@amezquita.com.co . . . . . . .98

Cardone, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . rcardone@mgpstudio.it. . . . . . . . . . . .123

Carotta, DanielZurich . . . . . . . . . . . . . . . . . . . . . . . daniel.carotta@pkf.ch . . . . . . . . . . . . .159

Carpentieri, BeniaminoCaracas . . . . . . . . . . . . . . . . . . . . . . bcarpentieri@pkfve.com . . . . . . . . . . .201

Carruthers, GaryLos Angeles . . . . . . . . . . . . . . . . . . . gcarruthers@hbllp.com. . . . . . . . . . . .172

Cascone, MauroNaples . . . . . . . . . . . . . . . . . . . . . . . m.cascone@pkf.it. . . . . . . . . . . . . . . .122

Cassidy, JohnLondon . . . . . . . . . . . . . . . . . . . . . . john.cassidy@uk.pkf.com . . . . . . . . . .170

Castellanos Chacón, Horacio AlfredoSan Salvador . . . . . . . . . . . . . . . . . . ha.castellanos@pkfelsalvador.com . . .103

Castinel, GuyMarseille . . . . . . . . . . . . . . . . . . . . . castinel@pkfaudit.fr . . . . . . . . . . . IX, 105

Cech, RainerBraunschweig . . . . . . . . . . . . . . . . . rainer.cech@pkf-fasselt.de . . . . . . . . .107

Cella, Clare ENew York . . . . . . . . . . . . . . . . . . . . . ccella@pkfny.com. . . . . . . . . . . . . . . .187

Cervinka, DavidPrague . . . . . . . . . . . . . . . . . . . . . . david.cervinka@pkf-cz.com . . . . . . . .101

Chaffin, Bradley SCincinnati. . . . . . . . . . . . . . . . . . . . . bchaffin@barnesdennig.com. . . . . . . .189

Chaitowitz, Garron MJohannesburg . . . . . . . . . . . . . . . . . garron.chaitowitz@pkf.co.za . . . . . IX, 156

Chambers, MelitaSt Ann . . . . . . . . . . . . . . . . . . . . . . . mechambers@cwjamaica.com . . . . . .124

Chamera, AgnieszkaWarsaw . . . . . . . . . . . . . . . . . . . . . . agnieszka.chamera@pkftax.pl . . .145, 146

Partners

Chan, EdmundShanghai . . . . . . . . . . . . . . . . . . . . . edmund.chan@pkfchina.com . . . . . . . .98

Chang, RonnieKaochiung . . . . . . . . . . . . . . . . . . . . rc@pkf.com.tw . . . . . . . . . . . . . . . VII, 160

Chapman, MarkAlabama . . . . . . . . . . . . . . . . . . . . . mark@sdbllp.com. . . . . . . . . . . . . . . .173

Chappell, Kenneth RWatsonville. . . . . . . . . . . . . . . . . . . . kchappell@hbllp.com . . . . . . . . . . . . .175

Chartouni, ElieBeirut. . . . . . . . . . . . . . . . . . . . . . . . eliechartouni@pkflb.com. . . . . . . . . . .128

Chartouni, EmileBeirut. . . . . . . . . . . . . . . . . . . . . . . . ecpkf@sodetel.net.lb . . . . . . . . . . . . .128

Chatain, MichelLyon. . . . . . . . . . . . . . . . . . . . . . . . . mchatain@cogeparc.com . . . . . . . . . .105

Chatham, William G (Grant)Surfers Paradise, Gold Coast. . . . . . . grant.chatham@pkf.com.au . . . . . . . . .84

Chau, Man KitKuala Lumpur. . . . . . . . . . . . . . . . . . mankit@pkfmalaysia.com . . . . . . . . . .130

Chazen, JeffreyNew York . . . . . . . . . . . . . . . . . . . . . jeffrey.chazen@eisneramper.com . . . .186

Cheeseman, PaulSydney, City . . . . . . . . . . . . . . . . . . . paul.cheeseman@pkf.com.au . . . . . . . .84

Chen, JennyLos Angeles . . . . . . . . . . . . . . . . . . . jchen@hbllp.com . . . . . . . . . . . . . . . .172

Chen, TomasPanama . . . . . . . . . . . . . . . . . . . . . . tchen@pkfpanama.com . . . . . . . . . . .143

Chew, Vincent C EKuala Lumpur. . . . . . . . . . . . . . . . . . vincent@pkfmalaysia.com. . . . . . . VII, 130

Chiarino, Juan AntonioMontevideo . . . . . . . . . . . . . . . . . . . jachiarino@pkfuruguay.com.uy . . . . . .200

Chin, MichaelSingapore . . . . . . . . . . . . . . . . . . . . michaelchin@pkfsingapore.com . . . . .152

Chinchay, WilfredoLima . . . . . . . . . . . . . . . . . . . . . . . . vilanaranjo@pkfperu.com . . . . . . . . . .144

Christenson, Gary LRedlands . . . . . . . . . . . . . . . . . . . . . gchristenson@smc-cpas.com . . . . . . .175

Christiansen, Hans MunkeboCopenhagen Glostrup . . . . . . . . . . . . h.munkebo@pkf-mjv.dk . . . . . . . . . . .101

Church, DuncanJohannesburg . . . . . . . . . . . . . . . . . duncan.church@pkf.co.za. . . . . . . IX, 156

Cillié, StephanCape Town . . . . . . . . . . . . . . . . . . . . stephan.cillie@pkf.co.za . . . . . . . . . . .154

Clark, Graeme BAuckland . . . . . . . . . . . . . . . . . . . . . graeme.clark@pkfrm.co.nz . . . . . . . . .137

PartnerNam

Partners

Clarke, Paul MLeeds. . . . . . . . . . . . . . . . . . . . . . . . paul.clarke@uk.pkf.com . . . . . . . . . . .167

Clarke, Rosemary JLondon . . . . . . . . . . . . . . . . . . . . . . rosemary.clarke@uk.pkf.com . . . . . . .170

Clayton, Donald HDetroit . . . . . . . . . . . . . . . . . . . . . . . dclayton@claytonmckervey.com . . . . .181

Cloppert, William JCincinnati. . . . . . . . . . . . . . . . . . . . . bcloppert@barnesdennig.com. . . . . . .189

Coakwell, TimCalgary . . . . . . . . . . . . . . . . . . . . . . timc@catalystsolutions.ca . . . . . . . . . . .92

Codiga, ChristopherWatsonville. . . . . . . . . . . . . . . . . . . . ccodiga@hbllp.com . . . . . . . . . . . . . .175

Coetzee, SarahBloemfontein . . . . . . . . . . . . . . . . . . sarah@pkfbfn.co.za . . . . . . . . . . . . . .154

Cogan, Peter JNew York . . . . . . . . . . . . . . . . . . . . . peter.cogan@eisneramper.com . . . . . .186

Cohen, BrentSurfers Paradise, Gold Coast. . . . . . . brent.cohen@pkf.com.au . . . . . . . . . . .84

Cohen, David LCape Town . . . . . . . . . . . . . . . . . . . . david.cohen@pkf.co.za . . . . . . . . . . . .154

Cohen, Gerald SNew York . . . . . . . . . . . . . . . . . . . . . gerald.cohen@eisneramper.com . . . . .186

Cohen, PaulToronto. . . . . . . . . . . . . . . . . . . . . . . pcohen@kbllp.ca . . . . . . . . . . . . . . . . .94

Coles, RandySeattle-Tacoma-Bellevue . . . . . . . . . randy@sweeneyconrad.com . . . . . . . .194

Collins, GerryBrisbane . . . . . . . . . . . . . . . . . . . . . gerry.collins@pkf.com.au . . . . . . . . . . .81

Collins, SteveFort Collins. . . . . . . . . . . . . . . . . . . . scollins@sampleandbailey.com . . . . . .176

Collins, StuartLondon . . . . . . . . . . . . . . . . . . . . . . stuart.collins@uk.pkf.com. . . . . . . . . .170

Colmenares, GladysCaracas . . . . . . . . . . . . . . . . . . . . . . gcolmenares@pkfve.com . . . . . . . . . .201

Colyer, KimBrisbane . . . . . . . . . . . . . . . . . . . . . kim.colyer@pkf.com.au. . . . . . . . . . . . .81

Condon, William SChicago . . . . . . . . . . . . . . . . . . . . . . wcondon@thecondongroup.com . . . . .178

Connors, JamesNew York . . . . . . . . . . . . . . . . . . . . . james.connors@eisneramper.com. . . .186

Conrad, Dennis ASeattle-Tacoma-Bellevue . . . . . . . . . dennis@sweeneyconrad.com . . . . . . .194

Cook, GinaAuckland . . . . . . . . . . . . . . . . . . . . . gina.cook@pkfrm.co.nz. . . . . . . . . . . .137

Partners

Cook, Malcolm R GBirmingham . . . . . . . . . . . . . . . . . . . malcolm.cook@uk.pkf.com. . . . . . . . .166

Cooke, FrankManchester . . . . . . . . . . . . . . . . . . . frank.cooke@uk.pkf.com . . . . . . . . . .168

Cooke-Varallo, ColleenPhiladelphia . . . . . . . . . . . . . . . . . . . ccooke-varallo@elkocpa.com . . . . . . .190

Cooper, LindaLeeds. . . . . . . . . . . . . . . . . . . . . . . . linda.cooper@uk.pkf.com . . . . . . . . . .167

Copeland, DavidDublin . . . . . . . . . . . . . . . . . . . . . . . d.copeland@pkf.ie . . . . . . . . . . . . . . .120

Copping, RickMount Barker . . . . . . . . . . . . . . . . . . rick@pkfmb.com.au . . . . . . . . . . . . . . .83

Cordero, Johnny ZentenoLa Paz . . . . . . . . . . . . . . . . . . . . . . . gvlpz@pkfbolivia.com . . . . . . . . . . . . . .90

Cousin, ClaudeParis . . . . . . . . . . . . . . . . . . . . . . . . claude.cousin@pkf-ampersand.com . .105

Cowley, Mark ETucson. . . . . . . . . . . . . . . . . . . . . . . mcowley@rcmllp.com. . . . . . . . . . . . .172

Cox, CharlesLondon . . . . . . . . . . . . . . . . . . . . . . charles.cox@uk.pkf.com. . . . . . . . . . .170

Crancer III, Ralph ESt Louis . . . . . . . . . . . . . . . . . . . . . . rcrancer@muellerprost.com . . . . . . . .182

Crawford, CamCalgary . . . . . . . . . . . . . . . . . . . . . . camc@catalystsolutions.ca . . . . . .V, IX, 92

Crighton, DorianChristchurch. . . . . . . . . . . . . . . . . . . dorian@pkfgf.co.nz. . . . . . . . . . . . . . .138

Crowe, Michael HDouglas . . . . . . . . . . . . . . . . . . . . . . michael.crowe@pkfiom.com . . . . . . . .120

Crowe-Maxwell, AtleSydney, City . . . . . . . . . . . . . . . . . . . atle.crowe-maxwell@pkf.com.au. . . . . .84

Cruz Neves, Nuno MiguelLisbon . . . . . . . . . . . . . . . . . . . . . . . nuno.miguel.neves@pkf.pt . . . . . . . . .146

Cryer, James MDouglas . . . . . . . . . . . . . . . . . . . . . . jim.cryer@pkfiom.com . . . . . . . . . . . .120

Cumming, Timothy IGuernsey . . . . . . . . . . . . . . . . . . . . . tim.cumming@pkfguernsey.com . . . . . .97

Cunningham, LanceSydney. . . . . . . . . . . . . . . . . . . . . . . lance.cunningham@pkf.com.au . . . . . .80

Curry, O BrentTucson. . . . . . . . . . . . . . . . . . . . . . . bcurry@rcmtulsa.org . . . . . . . . . . . . .172

Custodio, CeliaLisbon . . . . . . . . . . . . . . . . . . . . . . . ccustodio@pkf.pt . . . . . . . . . . . . . . . .147

Cutler, Martin JLivingston. . . . . . . . . . . . . . . . . . . . . martin.cutler@sobel-cpa.com . . . . . . .184

PartnerNam

Partners

Czajkowski, Philip CChicago . . . . . . . . . . . . . . . . . . . . . . phil.czajkowski@wolfco-fs.com . . . . . .178

Dda Costa, MichelleJohannesburg . . . . . . . . . . . . . . . . . michelle.dacosta@pkf.co.za . . . . . . . .156

Dalal, MurtuzaKampala. . . . . . . . . . . . . . . . . . . . . . mdalal@ug.pkfea.com . . . . . . . . . . . .162

Dalaney, ShebaSan Jose . . . . . . . . . . . . . . . . . . . . . sdalaney@aslcpa.com . . . . . . . . . . . .175

Dall, Keith JDurban. . . . . . . . . . . . . . . . . . . . . . . keith.dall@pkf.co.za . . . . . . . . . . . . . .155

Dalla Longa, MarcoMilan . . . . . . . . . . . . . . . . . . . . . . . . m.dallalonga@mgpstudio.it . . . . . . . . .123

Damas, MiguelLisbon . . . . . . . . . . . . . . . . . . . . . . . migueldamas@pkf.pt . . . . . . . . . . . . .147

Dandrow III, Robert VNorwell . . . . . . . . . . . . . . . . . . . . . . rdandrow@pkfboston.com . . . . . . . . .180

Daniel, BillyAtlanta . . . . . . . . . . . . . . . . . . . . . . . billy.daniel@razierdeeter.com . . . . . . .176

Danish, Leslie ANew York . . . . . . . . . . . . . . . . . . . . . leslie.danish@eisneramper.com . . . . .186

Dankowski, JanLos Angeles . . . . . . . . . . . . . . . . . . . jdankowski@hbllp.com . . . . . . . . . . . .172

Danne, MarcHerford . . . . . . . . . . . . . . . . . . . . . . marc.danne@pkf-herford.de . . . . . . . .110

Daoud, FaicalAlger . . . . . . . . . . . . . . . . . . . . . . . . f.daoud@pkftunisie.com . . . . . . . . . . . .79

Darley, StephenPKF International . . . . . . . . . . . . . . . stephen.darley@pkf.com. . . . . . . . V, VI, IX

Daverin, Mark CPort Elizabeth . . . . . . . . . . . . . . . . . . mark.daverin@pkf.co.za . . . . . . . . . . .156

Davies, MarkBirmingham . . . . . . . . . . . . . . . . . . . mark.davies@uk.pkf.com . . . . . . . . . .166

Dechowitz, Fred INew York . . . . . . . . . . . . . . . . . . . . . fred.dechowitz@eisneramper.com. . . .186

De Clerck, GlennBrussels. . . . . . . . . . . . . . . . . . . . . . glenn.declerck@pkf.be . . . . . . . . . . . . .88

De Cubillos, DeliaBogotá . . . . . . . . . . . . . . . . . . . . . . . cdelia@amezquita.com.co . . . . . . . . . .98

De Jonge, DannyAntwerp . . . . . . . . . . . . . . . . . . . . . . ddj@pkf.be. . . . . . . . . . . . . . . . . . . . . .87

De Jonge, ElsabeWelkom . . . . . . . . . . . . . . . . . . . . . . elsa.dejonge@pkf.co.za . . . . . . . . . . .157

Partners

De Weerdt, PaulAntwerp . . . . . . . . . . . . . . . . . . . . . . pdw@pkf.be. . . . . . . . . . . . . V, VII, 87, 88

Dean, Richard AMelbourne . . . . . . . . . . . . . . . . . . . . richard.dean@pkf.com.au. . . . . . . . . . .83

Dearden, Phillip EDouglas . . . . . . . . . . . . . . . . . . . . . . phillip.dearden@pkfiom.com. . . . . . . .120

Dearman, DavidLondon . . . . . . . . . . . . . . . . . . . . . . david.dearman@uk.pkf.com . . . . . . . .170

DeCataldo, Michael AProvidence . . . . . . . . . . . . . . . . . . . . mdecataldo@sansiveri.com. . . . . . . . .191

Deeter, David AAtlanta . . . . . . . . . . . . . . . . . . . . . . . david.deeter@frazierdeeter.com . . . . .176

Del Vecchio, RuggeroMilan . . . . . . . . . . . . . . . . . . . . . . . . r.delvecchio@sintema.it . . . . . . . . . . .123

Del Vecchio, SalvatoreMilan . . . . . . . . . . . . . . . . . . . . . . . . s.delvecchio@mgpstudio.it . . . . .123, 124

DeLand, John CChicago . . . . . . . . . . . . . . . . . . . . . . john.deland@pkfchicago.com . . . . . . .178

Delcaldo, Maria LuisaMilan . . . . . . . . . . . . . . . . . . . . . . . . m.delcaldo@pkf.it. . . . . . . . . . . . . . . .122

Delcourt, LaurentParis . . . . . . . . . . . . . . . . . . . . . . . . laurent.delcourt@pkf-ampersand.com 105

Deltour, LucAntwerp . . . . . . . . . . . . . . . . . . . . . . ld@pkf.be. . . . . . . . . . . . . . . . . . . . . . .87

Demetriou, PambosLimassol . . . . . . . . . . . . . . . . . . . . . pambos@pkf.com.cy . . . . . . . . . . . . .100

Demonte, FrancescoRome. . . . . . . . . . . . . . . . . . . . . . . . f.demonte@pkf.it . . . . . . . . . . . . . . . .122

Dennig, ChipCincinnati. . . . . . . . . . . . . . . . . . . . . cdennig@barnesdennig.com. . . . . . . .189

Denny, Albert RWichita. . . . . . . . . . . . . . . . . . . . . . . bert.denny@rcmcpa.com . . . . . . . . . .179

Desangles, Hector GuzmanSanto Domingo. . . . . . . . . . . . . . . . . guzmanpkf@codetel.net.do. . . . . . . . .102

Desloges, Anne-MarieMontreal . . . . . . . . . . . . . . . . . . . . . annemarie.desloges@fbbl.ca . . . . . . . .92

Di Bartolo, RossCanberra . . . . . . . . . . . . . . . . . . . . . ross.dibartolo@ddmca.com.au . . . . . . .82

Di Fresco, GianlucaMilan . . . . . . . . . . . . . . . . . . . . . . . . gdifresco@mgpstudio.it . . . . . . . . . . .123

Diamond, GeorgeCanberra . . . . . . . . . . . . . . . . . . . . . george.diamond@ddmca.com.au . . . . .82

Diarov, NailKazan. . . . . . . . . . . . . . . . . . . . . . . . diyarov@acg-pkf.ru. . . . . . . . . . . . . . .149

PartnerNam

Partners

Diederich, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . thomas.diederich@pkf-fasselt.de . VII, 109

Dieleman, JobLawrenceville . . . . . . . . . . . . . . . . . . jdieleman@pkfna.org . . . . . . . VIII, IX, 177

Diestelhorst, UlrichHerford . . . . . . . . . . . . . . . . . . . . . . ulrich.diestelhorst@pkf-herford.de. . . .110

Dillman, AaronSaskatoon . . . . . . . . . . . . . . . . . . . . adillman@virtusgroup.ca. . . . . . . . . . . .94

Dillon, John RAuckland . . . . . . . . . . . . . . . . . . . . . john.dillon@pkfrm.co,nz . . . . . . . . . . .137

Dimes, NeilBristol . . . . . . . . . . . . . . . . . . . . . . . neil.dimes@uk.pkf.com. . . . . . . . . . . .169

Director, GustavoBuenos Aires . . . . . . . . . . . . . . . . . . gdirector@pkfargentina.com.ar . . . . . . .80

Djenab, AltanMelbourne . . . . . . . . . . . . . . . . . . . . altan.djenab@pkf.com.au . . . . . . . . . . .83

Djidotor, Yawo FLomé . . . . . . . . . . . . . . . . . . . . . . . . ydodjitro@yahoo.fr . . . . . . . . . . . . . . .161

Donald, Peter JWinnipeg . . . . . . . . . . . . . . . . . . . . . pdonald@scarrowdonald.mb.ca . . . . . .95

Donnellon, James ACincinnati. . . . . . . . . . . . . . . . . . . . . jdonnellon@barnesdennig.com . . . . . .189

Donsbach, ThomasFrankfurt . . . . . . . . . . . . . . . . . . . . . thomas.donsbach@pkf-fasselt.de . . . .108

Doran, Edward WPhiladelphia . . . . . . . . . . . . . . . . . . . edoran@elkocpa.com . . . . . . . . . . . . .190

Dramitinou, ChrisiAthens . . . . . . . . . . . . . . . . . . . . . . . chrisi_@otenet.gr . . . . . . . . . . . . . . . .115

Drew, Timothy ALondon . . . . . . . . . . . . . . . . . . . . . . timothy.drew@uk.pkf.com. . . . . . . . . .170

Drewett, David A RDouglas . . . . . . . . . . . . . . . . . . . . . . david.drewett@pkfiom.com. . . . . . . . .120

du Plessis, EugeneJohannesburg . . . . . . . . . . . . . . . . . eugene.duplessis@pkf.co.za . . . . . IX, 156

Duhau, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . fduhau@pkf-ampersand.com . . . . VII, 105

Duhau, SandrineParis . . . . . . . . . . . . . . . . . . . . . . . . sandrine.duhau@pkf-ampersand.com 105

Dumke, ErikHamburg . . . . . . . . . . . . . . . . . . . . . erik.dumke@pkf-fasselt.de . . . . . . . . .109

Duncan, Peter JDurban. . . . . . . . . . . . . . . . . . . . . . . peter.duncan@pkf.co.za . . . . . . . . . . .155

Durán, JaimeBogotá . . . . . . . . . . . . . . . . . . . . . . . djaime@amezquita.com.co . . . . . . . . . .98

Partners

Dutkiewicz, Robert JDetroit . . . . . . . . . . . . . . . . . . . . . . . robd@claytonmckervey.com . . . . . . . .181

Drucker, ArthurMelville . . . . . . . . . . . . . . . . . . . . . . arthur.drucker@eisneramper.com . . . .185

Dykopf, JerryToronto. . . . . . . . . . . . . . . . . . . . . . . jdykopf@kbllp.ca . . . . . . . . . . . . . . . . .94

Dziedzic, Joel RChicago . . . . . . . . . . . . . . . . . . . . . . joel.dziedzic@wolfco-fs.com . . . . . . . .178

EEagles, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . david.eagles@uk.pkf.com . . . . . . . . . .165

Eaton, BobSan Francisco . . . . . . . . . . . . . . . . . bob.eaton@pkfc.com . . . . . . . . . . . . .199

Eberle, Richard GSt Louis . . . . . . . . . . . . . . . . . . . . . . reberle@muellerprost.com . . . . . . . . .182

Eckenrod, BillLos Angeles . . . . . . . . . . . . . . . . . . beckenrod@hbllp.com . . . . . . . . . . . .172

Edwards, GeoffAdelaide. . . . . . . . . . . . . . . . . . . . . . geoff.edwards@pkf.com.au. . . . . . . . . .81

Einhorn, DavidNew York . . . . . . . . . . . . . . . . . . . . . david.einhorn@eisneramper.com. . . . .186

Ellerich, Dr MarianDuisburg . . . . . . . . . . . . . . . . . . . . . marian.ellerich@du.pkf.de . . . . . . . . .108

Ellis, Paul JrNottingham . . . . . . . . . . . . . . . . . . . paul.ellis@uk.pkf.com. . . . . . . . . . . . .167

Elms, Robert AWellington . . . . . . . . . . . . . . . . . . . . robert.elms@pkfmj.co.nz . . . . . . . . . .139

Entwistle, TimManchester . . . . . . . . . . . . . . . . . . . tim.entwistle@uk.pkf.com. . . . . . . . . .168

Erskine, DouglasBelize City . . . . . . . . . . . . . . . . . . . . pkfbz@btl.net . . . . . . . . . . . . . . . . . . . .89

Escott, CharlesLeeds. . . . . . . . . . . . . . . . . . . . . . . . charles.escott@uk.pkf.com. . . . . . . . .167

Espen, PascalLuxembourg. . . . . . . . . . . . . . . . . . . pascal.espen@pkfwb.eu . . . . . . . . . . .129

Etheridge, Christopher EAlpharetta . . . . . . . . . . . . . . . . . . . . chris.etheridge@frazierdeeter.com. . . .176

Eyles, MarkMelbourne . . . . . . . . . . . . . . . . . . . . mark.eyles@pkf.com.au . . . . . . . . . . . .83

FFairhurst, MarkLiverpool . . . . . . . . . . . . . . . . . . . . . mark.fairhurst@uk.pkf.com. . . . . . . . .168

Farber, PaulNew York . . . . . . . . . . . . . . . . . . . . . paul.farber@eisneramper.com. . . . . . .186

PartnerNam

Partners

Farstad, SteinarOslo. . . . . . . . . . . . . . . . . . . . . . . . . farstad@pkf.no. . . . . . . . . . . . . . . . . .142

Fasselt, Dr MartinDuisburg . . . . . . . . . . . . . . . . . . . . . martin.fasselt@du.pkf.de . . . . . . . . . .108

Faulhaber, Dr KlausTauberbischofsheim . . . . . . . . . . . . . klaus.faulhaber@tbb.pkf.de. . . . . . . . .112

Faulkner, RichardGuildford . . . . . . . . . . . . . . . . . . . . . richard.faulkner@uk.pkf.com . . . . . . .170

Fauteux, PierreMontreal . . . . . . . . . . . . . . . . . . . . . pierre.fauteux@fbbl.ca . . . . . . . . . . . . .92

Fay, M DouglasProvidence . . . . . . . . . . . . . . . . . . . . dfay@sansiveri.com . . . . . . . . . . . . . .191

Fayad, VinceSydney, City . . . . . . . . . . . . . . . . . . . vince.fayad@pkf.com.au. . . . . . . . . . . .84

Fazio, TomMelbourne . . . . . . . . . . . . . . . . . . . . tom.fazio@pkf.com.au . . . . . . . . . . . . .83

Fechner, DavidAdelaide. . . . . . . . . . . . . . . . . . . . . . david.fechner@pkf.com.au . . . . . . . . . .81

Fedorovich, Richard CAkron. . . . . . . . . . . . . . . . . . . . . . . . rfedorovich@bobermarkey.com . . . . . .189

Feinerman, TobiasNew York . . . . . . . . . . . . . . . . . . . . . tobias.feinerman@eisneramper.com . .186

Feingold, JayToronto. . . . . . . . . . . . . . . . . . . . . . . jfeingold@kbllp.ca. . . . . . . . . . . . . . . . .94

Fekete, GyorgyiBudapest . . . . . . . . . . . . . . . . . . . . . fekete.gyorgyi@pkf.hu . . . . . . . . . . . .117

Feld, Adam GCincinnati. . . . . . . . . . . . . . . . . . . . . afeld@barnesdennig.com . . . . . . . . . .189

Fenech, AlexBirkirkara . . . . . . . . . . . . . . . . . . . . . info@pkfmalta.com. . . . . . . . . . . . . . .130

Fenn, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . wolfgang.fenn@pkf-fasselt.de . . . . . . .108

Ferguson, KeithIpswich . . . . . . . . . . . . . . . . . . . . . . keith.ferguson@uk.pkf.com. . . . . . . . .165

Fielding, Jr, James CWashington, DC . . . . . . . . . . . . . . . . jcf@djhpm.com . . . . . . . . . . . . . . . . .179

Filatova, RaisaSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Filipcova, HanaPrague. . . . . . . . . . . . . . . . . . . . . . . hana.filipcova@pkf-cz.com . . . . . . . . .101

Findlay, Keith GWinnipeg . . . . . . . . . . . . . . . . . . . . . kfindlay@scarrowdonald.mb.ca. . . . . . .95

Finerty, Timothy PDetroit . . . . . . . . . . . . . . . . . . . . . . . tfinerty@claytonmckervey.com . . . . . .181

Partners

Fiorino, JohnToronto. . . . . . . . . . . . . . . . . . . . . . . john.fiorino@pkfhill.com . . . . . . . . . . . .94

Fischer, Dr BertramNuremberg. . . . . . . . . . . . . . . . . . . . wp.fischer@pkf-nuernberg.de . . . . . . .111

Fischer, Dr HelmutNuremberg. . . . . . . . . . . . . . . . . . . . wp.fischer@pkf-nuernberg.de . . . . . . .111

Fisher, PhilipLondon . . . . . . . . . . . . . . . . . . . . . . philip.fisher@uk.pkf.com. . . . . . . . . . .170

Fisher, Richard SNew York . . . . . . . . . . . . . . . . . . . . . richard.fisher@eisneramper.com. . . . .186

Flamand, GuyKnokke. . . . . . . . . . . . . . . . . . . . . . . g.flamand@flamand.be. . . . . . . . . . . . .89

Fletcher, Carol EChristchurch. . . . . . . . . . . . . . . . . . . carol@pkfgf.co.nz. . . . . . . . . . . . . . . .138

Floch, Julie LNew York . . . . . . . . . . . . . . . . . . . . . julie.floch@eisneramper.com. . . . . . . .186

Fodera, JohnNew York . . . . . . . . . . . . . . . . . . . . . john.fodera@eisneramper.com . . . . . .186

Ford, RobertCincinnati. . . . . . . . . . . . . . . . . . . . . rford@barnesdennig.com . . . . . . . . . .189

Forrest, JohnSeattle-Tacoma-Bellevue . . . . . . . . . jforrest@sweeneyconrad.com . . . . . . .194

Forry, John INew York . . . . . . . . . . . . . . . . . . . . . john.forry@eisneramper.com. . . . . . . .186

Foster, Gregory TAtlanta . . . . . . . . . . . . . . . . . . . . . . . gfoster@pkm.com . . . . . . . . . . . . . . .177

Fowler, D ShawnAtlanta . . . . . . . . . . . . . . . . . . . . . . . shawn.fowler@frazierdeeter.com. . . . .176

Fox, John ANew York . . . . . . . . . . . . . . . . . . . . . John.fox@pkfc.com . . . . . . . . . . . . . .198

Frain, Tom GWinnipeg . . . . . . . . . . . . . . . . . . . . . tfrain@scarrowdonald.mb.ca. . . . . . . . .95

Frazier Jr, James FAtlanta . . . . . . . . . . . . . . . . . . . . . . . jim.frazier@frazierdeeter.com . . . . . . .176

Freckmann, Chris DSydney, City . . . . . . . . . . . . . . . . . . . chris.freckmann@pkf.com.au . . . . . . . .84

Freeman, Gary AWichita. . . . . . . . . . . . . . . . . . . . . . . gary.freeman@rcmcpa.com . . . . . . . .179

Freeman, Sonia MHouston . . . . . . . . . . . . . . . . . . . . . . sfreeman@pkftexas.com. . . . . . . . . . .192

Freire, Henry ANew York . . . . . . . . . . . . . . . . . . . . . hfreire@pkfny.com . . . . . . . . . . . . . . .187

Frey, BenJohannesburg . . . . . . . . . . . . . . . . . ben.frey@pkf.co.za . . . . . . . . . . . . . . .156

PartnerNam

Partners

Friedlein, Keith AChicago . . . . . . . . . . . . . . . . . . . . . . keith.friedlein@pkfchicago.com. . . . . .178

Frondall, DougSaskatoon . . . . . . . . . . . . . . . . . . . . dfrondall@virtusgroup.ca . . . . . . . . . . .94

GGade, Sven PeterCairo . . . . . . . . . . . . . . . . . . . . . . . . sgade@pkf-tch.com . . . . . . . . . . . . . .103

Galindo, Hector EBogotá . . . . . . . . . . . . . . . . . . . . . . . ghector@amezquita.com.co . . . . . . . . .98

Gamboa, PauloLisbon . . . . . . . . . . . . . . . . . . . . . . . pgamboa@pkf.pt . . . . . . . . . . . . . . . .147

Garcia Alcalá, RicardoPuebla . . . . . . . . . . . . . . . . . . . . . . . rgpuebla@pkfmexico.com. . . . . . . . . .133

Garcia Veramendi, JavierSanta Cruz . . . . . . . . . . . . . . . . . . . . jgveramend@pkfbolivia.com . . . . . . . . .90

García-Rodriguez, Juan JoséSan Juan . . . . . . . . . . . . . . . . . . . . . jjgr@pkfpr.com . . . . . . . . . . . . . . . . . .147

Gardner, Omax A EBasseterre . . . . . . . . . . . . . . . . . . . . pannells@caribsurf.com . . . . . . . . . . .158

Gardner, SteveFort Collins. . . . . . . . . . . . . . . . . . . . sgardner@sampleandbailey.com. . . . .176

Garvey, David JMelbourne . . . . . . . . . . . . . . . . . . . . david.garvey@pkf.com.au. . . . . . . . . . .83

Gathani, Manharlal BhaichandKuala Lumpur . . . . . . . . . . . . . . . . . manharlalgathani@pkfmalaysia.com . .130

Gaublomme, HildeAntwerp . . . . . . . . . . . . . . . . . . . . . . hg@pkf.be . . . . . . . . . . . . . . . . . . . . . .87

Gauthier, Jody AChicago . . . . . . . . . . . . . . . . . . . . . . jody.gauthier@wolfco-fs.com . . . . . . .178

Gawley, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.gawley@eisneramper.com . . .186

Gazaryan, ArturSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Geehreng, Daniel BWashington DC . . . . . . . . . . . . . . . . dbg@djhpm.com . . . . . . . . . . . . . . . .179

Gelbcke, Ernesto RubensRio de Janeiro . . . . . . . . . . . . . . . . . gelbcke@directapkf.com.br. . . . . . . . . .91

Gerber, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . thomas.gerber@pkf-fasselt.de . . . . . .109

Gering, Paul SDurban. . . . . . . . . . . . . . . . . . . . . . . paul.gering@pkf.co.za . . . . . . . . . . . .155

Gertenbach, KevinDurban. . . . . . . . . . . . . . . . . . . . . . . kevin.gertenbach@pkf.co.za . . . . . . . .155

Partners

Ghadiali, HashimNew York . . . . . . . . . . . . . . . . . . . . . hashim.ghadiali@eisneramper.com . . .186

Giacometti, UmbertoVerona . . . . . . . . . . . . . . . . . . . . . . . u.giacometti@pkf.it. . . . . . . . . . . . . . .123

Gibson, MatthewManchester . . . . . . . . . . . . . . . . . . . mathew.gibson@uk.pkf.com . . . . . . . .168

Gichuki, JoeNairobi . . . . . . . . . . . . . . . . . . . . . . . jgichuki@ke.pkfea.com. . . . . . . . . . . .126

Giles, John CLondon . . . . . . . . . . . . . . . . . . . . . . john.giles@uk.pkf.com . . . . . . . . . . . .170

Gill, MartinGlasgow. . . . . . . . . . . . . . . . . . . . . . martin.gill@uk.pkf.com . . . . . . . . . . . .169

Gilligan, JohnLondon . . . . . . . . . . . . . . . . . . . . . . john.gilligan@uk.pkf.com . . . . . . . . . .170

Ginesta, CarlesBarcelona. . . . . . . . . . . . . . . . . . . . . cginesta@pkf.es. . . . . . . . . . . . . . . . .157

Giuliani, MarcoMilan . . . . . . . . . . . . . . . . . . . . . . . . mgiuliani@mgpstudio.it. . . . . . . . . . . .123

Glick, Sally LLivingston. . . . . . . . . . . . . . . . . . . . . sally.glick@sobel-cpa.com . . . . . . . . .184

Glud, Gary PEl Centro . . . . . . . . . . . . . . . . . . . . . gglud@hbllp.com . . . . . . . . . . . . . . . .172

Gobeille, David AProvidence . . . . . . . . . . . . . . . . . . . . dgobeille@sansiveri.com. . . . . . . . . . .191

Goddard, KenRedlands . . . . . . . . . . . . . . . . . . . . . kgoddard@smc-cpas.com . . . . . . . . .175

Godshall, William AAtlanta . . . . . . . . . . . . . . . . . . . . . . . bill.godshall@pkffd.com . . . . . . . . . . .176

Goldberg, Stanley JNew York . . . . . . . . . . . . . . . . . . . . . stanley.goldberg@eisneramper.com . .186

Goldenberg, NeilNew York . . . . . . . . . . . . . . . . . . . . . neil.goldenberg@eisneramper.com . . .186

Goldsberry, Edward NHouston . . . . . . . . . . . . . . . . . . . . . . egoldsberry@pkftexas.com . . . . . . . . .192

Gomez, Miriam MercedesSanto Domingo. . . . . . . . . . . . . . . . . mgomezpkf@verizon.net.do . . . . . . . .102

González, AntonioSantiago. . . . . . . . . . . . . . . . . . . . . . agonzalez@pkfchile.cl. . . . . . . . . . . . . .97

Goodall, FraserNottingham . . . . . . . . . . . . . . . . . . . fraser.goodall@uk.pkf.com . . . . . . . . .167

Goodchild, Martin RLondon . . . . . . . . . . . . . . . . . . . . . . martin.goodchild@uk.pkf.com. . . . . V, VII, 164

Goodman, CraigNew York . . . . . . . . . . . . . . . . . . . . . craig.goodman@eisneramper.com . . .186

PartnerNam

Partners

Goosen, CobusGeorge. . . . . . . . . . . . . . . . . . . . . . . cobus.goosen@pkf.co.za . . . . . . . . . .155

Gordienko, AbrilSan Jose . . . . . . . . . . . . . . . . . . . . . abrilgl@racsa.co.cr . . . . . . . . . . . . . . . .99

Gordon, Bruce RSydney, City . . . . . . . . . . . . . . . . . . . bruce.gordon@pkf.com.au . . . . . . . . . .84

Gornaya, AnnaSt Petersburg . . . . . . . . . . . . . . . . . . anna@mcd.spb.ru . . . . . . . . . . . . . . .150

Gort, EricAmsterdam . . . . . . . . . . . . . . . . . . . eg@pkfwallast.nl . . . . . . . . . . . . . . . .135

Gould, Ian JBirmingham . . . . . . . . . . . . . . . . . . ian.gould@uk.pkf.com . . . . . . . . . . . .166

Goussard, HeleenCape Town . . . . . . . . . . . . . . . . . . . heleen.goussard@pkf.co.za . . . . . . . .154

Goutagny, EmmanuelLyon. . . . . . . . . . . . . . . . . . . . . . . . . egoutagny@cogeparc.com . . . . . . . . .105

Grabe, HelmutBraunschweig . . . . . . . . . . . . . . . . . helmut.grabe@pkf-fasselt.de . . . . . . .107

Grafton, ScottMontreal . . . . . . . . . . . . . . . . . . . . . scott.grafton@fbbl.ca . . . . . . . . . . . . . .92

Grant, Michael NSydney, City . . . . . . . . . . . . . . . . . . . michael.grant@pkf.com.au . . . . . . . . . .84

Grant, RobertLondon . . . . . . . . . . . . . . . . . . . . . . robert.grant@uk.pkf.com . . . . . . . . . .170

Green, Georgette MLos Angeles . . . . . . . . . . . . . . . . . . . ggreen@pkfla.com . . . . . . . . . . . . . . .173

Green, James KWashington, DC . . . . . . . . . . . . . . . . jg@djhpm.com . . . . . . . . . . . . . . . . . .179

Greer, CharlieCharlotte . . . . . . . . . . . . . . . . . . . . . cgreer@gwllp.com . . . . . . . . . . . . .X, 188

Gregori, MariosLondon . . . . . . . . . . . . . . . . . . . . . . marios.gregori@uk.pkf.com . . . . . . . .170

Grimaldi, NancyNew York . . . . . . . . . . . . . . . . . . . . . nancy.grimaldi@eisneramper.com . . . .186

Grobler, HannesPretoria . . . . . . . . . . . . . . . . . . . . . . hannes.grobler@pkf.co.za. . . . . . . . . .157

Groskopf, Thomas JCincinnati. . . . . . . . . . . . . . . . . . . . . tgroskopf@barnesdennig.com. . . . . . .189

Gross, ClaudeStrasbourg . . . . . . . . . . . . . . . . . . . . gross.c@gross-hugel.com . . . . . . . . .106

Growcott, BruceMelbourne . . . . . . . . . . . . . . . . . . . . bruce.growcott@pkf.com.au . . . . . . . . .83

Guerra L, Aldo EliManagua . . . . . . . . . . . . . . . . . . . . . aldo.guerra@pkfnicaragua.com.ni . . . .139

Partners

Guerreiro, DanielLisbon . . . . . . . . . . . . . . . . . . . . . . . dguerreiro@pkf.pt. . . . . . . . . . . . . . . .147

Guerrero Bolan, EduardoLos Cabos . . . . . . . . . . . . . . . . . . . . eguerrero@pkfmexico.com . . . . . . . . .132

Guidry, Kenneth JHouston . . . . . . . . . . . . . . . . . . . . . . kguidry@pkftexas.com . . . . . . . . . . . .192

Guinn, DavidMount Hagen . . . . . . . . . . . . . . . . . . david_guinn@guinnpkf.com.pg . . . . . .143

Gunawan, JimmyJakarta. . . . . . . . . . . . . . . . . . . . . . . pkf-indo@sby.centrin.net.id. . . . . . . . .119

Guzik, StevenNew York . . . . . . . . . . . . . . . . . . . . . steven.guzik@eisneramper.com . . . . .186

Guzman, M l AmaurySanto Domingo. . . . . . . . . . . . . . . . . aguzmanpkf@verizon.net.do . . . . . . . .102

Gvetadze, DavidTbilisi . . . . . . . . . . . . . . . . . . . . . . . . david.gvetadze@ubc-i.com . . . . . . . . .106

HHaarbye, PederCopenhagen - City Office . . . . . . . . . ph@krestenfoged.dk. . . . . . . . . . . . . .101

Habjan, MarjanLjubljana . . . . . . . . . . . . . . . . . . . . . marjan.habjan@renoma.si . . . . . . . . .153

Hadiwinata, PaulJakarta. . . . . . . . . . . . . . . . . . . . . . . pkf-indo@centrin.net.id. . . . . . . . . VII, 119

Hafenrichter, HansMunich . . . . . . . . . . . . . . . . . . . . . . hans.hafenrichter@m.pkf.de . . . . . . . .111

Hagen, JulieCincinnati. . . . . . . . . . . . . . . . . . . . . jhagen@barnesdennig.com. . . . . . . . .189

Haigh, Michael SNewport News . . . . . . . . . . . . . . . . . mhaigh@wittmares.com . . . . . . . . . . .193

Hajaj, Motasim FDubai. . . . . . . . . . . . . . . . . . . . . . . . motasim@hajaj.biz . . . . . . . . . . . . . . .163

Hallett, NickGreat Yarmouth . . . . . . . . . . . . . . . . nick.hallett@uk.pkf.com . . . . . . . . . . .165

Hamblin, BrianLondon . . . . . . . . . . . . . . . . . . . . . . brian.hamblin@uk.pkf.com . . . . . . . . .170

Handwerker, JayNew York . . . . . . . . . . . . . . . . . . . . . jay.handwerker@eisneramper.com . . .186

Hanley, William JChicago . . . . . . . . . . . . . . . . . . . . . . whanley@thecondongroup.com. . . . . .178

Hanna, LeeWatsonville . . . . . . . . . . . . . . . . . . . lhanna@hbllp.com . . . . . . . . . . . . . . .175

Hannington, Andrew JJohannesburg . . . . . . . . . . . . . . . . . andrew.hannington@pkf.co.za. . .V, VI, 156

PartnerNam

Partners

Hansen, Gordon LChristchurch. . . . . . . . . . . . . . . . . . . gordon@pkfgf.co.nz . . . . . . . . . . . . . .138

Hansen, HartmutOldenburg . . . . . . . . . . . . . . . . . . . . hartmut.hansen@zink-partner.de. . . . .111

Hanxleden, DieterFrankfurt . . . . . . . . . . . . . . . . . . . . . dieter.hanxleden@pkf-fasselt.de . . . . .108

Hardaker, CathLondon . . . . . . . . . . . . . . . . . . . . . . cath.hardaker@uk.pkf.com . . . . . . . . .170

Harden, WendyMinneapolis . . . . . . . . . . . . . . . . . . wharden@sdkcpa.com . . . . . . . . . . . .181

Hariharan, SChennai . . . . . . . . . . . . . . . . . . . . . . hari@pkfindia.in . . . . . . . . . . . . . . . . .117

Harrigan, Wilbur ABasseterre . . . . . . . . . . . . . . . . . . . . pannellf@candw.ag . . . . . . . . . . . . . .158

Harris, JeffLondon . . . . . . . . . . . . . . . . . . . . . . jeff.harris@uk.pkf.com . . . . . . . . . . . .170

Harrison, PatrickLondon . . . . . . . . . . . . . . . . . . . . . . patrick.harrison@uk.pkf.com. . . . . . . .171

Harrison, Robert ENew York . . . . . . . . . . . . . . . . . . . . . robert.harrison@eisneramper.com. . . .186

Harrup, PeterIpswich . . . . . . . . . . . . . . . . . . . . . . peter.harrup@uk.pkf.com . . . . . . . . . .165

Hart, James LBirmingham . . . . . . . . . . . . . . . . . . . jhart@dentbaker.com . . . . . . . . . . . . .171

Haslbauer, John MNew York . . . . . . . . . . . . . . . . . . . . . jhaslbauer@pkfny.com . . . . . . . . . . . .187

Hawkins, Robert AGreat Yarmouth . . . . . . . . . . . . . . . . robert.hawkins@uk.pkf.com . . . . . . . .165

Hayward, DanSacramento . . . . . . . . . . . . . . . . . . . dan.hayward@pkfc.com . . . . . . . . . . .199

Hazelcorn, CharlesNew York . . . . . . . . . . . . . . . . . . . . . charles.hazelcorn@eisneramper.com. .186

Healy, Thomas BRichmond. . . . . . . . . . . . . . . . . . . . . thealy@wittmares.com . . . . . . . . . . . .193

Hebert, Byron MHouston . . . . . . . . . . . . . . . . . . . . . . bhebert@pkftexas.com . . . . . . . . . . . .192

Hedblad, PamSan Jose . . . . . . . . . . . . . . . . . . . . . phedblad@aslcpa.com . . . . . . . . . . . .175

Heiriss, Roland HWelkom . . . . . . . . . . . . . . . . . . . . . . roland.heiriss@pkf.co.za . . . . . . . . . . .157

Helle, Jean-JacquesStrasbourg . . . . . . . . . . . . . . . . . . . . helle@pkf-grosshugel.com . . . . . . . . .106

Hennelly, Mark JLos Angeles . . . . . . . . . . . . . . . . . . . mhennelly@pkfla.com. . . . . . . . . . . . .173

Partners

Henry, PhilipSydney, City . . . . . . . . . . . . . . . . . . . philip.henry@pkf.com.au . . . . . . . . . . .84

Henshaw, Rick A SVancouver . . . . . . . . . . . . . . . . . . . . henshaw@smytheratcliffe.com . . . . . . .95

Herman, Adam JSt Louis . . . . . . . . . . . . . . . . . . . . . . aherman@muellerprost.com . . . . . . . .182

Hermosa, Walter EAsuncion . . . . . . . . . . . . . . . . . . . . . whermosa@pkf-controller.com.py . . . .144

Hernández, OscarBogotá . . . . . . . . . . . . . . . . . . . . . . . hoscar@amezquita.com.co . . . . . . . . . .98

Hiley, Jason DManchester . . . . . . . . . . . . . . . . . . . jason.hiley@uk.pkf.com . . . . . . . . . . .168

Hill, HowardManchester . . . . . . . . . . . . . . . . . . . howard.hill@uk.pkf.com . . . . . . . . . . .168

Hilligoss, Timothy JDetroit . . . . . . . . . . . . . . . . . . . . . . . thilligoss@claytonmckervey.com . . . . .181

Hills, Jon W MGuildford . . . . . . . . . . . . . . . . . . . . . jon.hills@uk.pkf.com. . . . . . . . . . . . . .170

Hirschmann, StefanMunich . . . . . . . . . . . . . . . . . . . . . . stefan.hirschmann@m.pkf.de . . . . . . .111

Hirsh, Gary HLivingston. . . . . . . . . . . . . . . . . . . . . gary.hirsh@sobel-cpa.com . . . . . . . . .184

Hoekema, Lucy JChicago . . . . . . . . . . . . . . . . . . . . . . lhoekema@thecondongroup.com . . . .178

Hofmann, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . wolfgang.hofmann@pkf-fasselt.de . V, 108

Holbrook, Gary BSydney, City . . . . . . . . . . . . . . . . . . . gary.holbrook@pkf.com.au . . . . . . . . . .84

Holgate, StephenLondon . . . . . . . . . . . . . . . . . . . . . . stephen.holgate@uk.pkf.com . . . . . . .171

Holowath, TerriCalgary . . . . . . . . . . . . . . . . . . . . . . terrih@catalystsolutions.ca . . . . . . . . . .92

Homewood, JasonLondon . . . . . . . . . . . . . . . . . . . . . . jason.homewood@uk.pkf.com. . . . . . .171

Hornig, ManfredHeidelberg . . . . . . . . . . . . . . . . . . . . m.hornig@pkf-hd.de. . . . . . . . . . . . . .110

Hospital, Gustavo OmarBuenos Aires . . . . . . . . . . . . . . . . . . ghospital@pkfargentina.com.ar . . . . . . .80

Hough, JulieSydney, Southern Sydney . . . . . . . . . julie.hough@pkf.com.au . . . . . . . . . . . .85

Housseau, JoëlleParis . . . . . . . . . . . . . . . . . . . . . . . . joelle.housseau@pkf-ampersand.com 105

Housseau, PascalParis . . . . . . . . . . . . . . . . . . . . . . . . phousseau@pkf-ampersand.com . . . .105

PartnerNam

Partners

Howard, MattGreat Yarmouth . . . . . . . . . . . . . . . . matt.howard@uk.pkf.com. . . . . . . . . .165

Howell, DoneJohannesburg . . . . . . . . . . . . . . . . . done.howell@pkf.co.za . . . . . . . . . . . .156

Hoyt, JohnLos Angeles . . . . . . . . . . . . . . . . . . jhoyt@hbllp.com. . . . . . . . . . . . . . . . .172

Hube, Steven PCincinnati. . . . . . . . . . . . . . . . . . . . . shube@barnesdennig.com . . . . . . . . .189

Huddleston, AndrewLondon . . . . . . . . . . . . . . . . . . . . . . andrew.huddleston@uk.pkf.com . . . . .171

Hudson, RobertBirmingham . . . . . . . . . . . . . . . . . . . robert.hudson@uk.pkf.com. . . . . . . . .166

Hugo, JacoGeorge. . . . . . . . . . . . . . . . . . . . . . . jaco.hugo@pkf.co.za. . . . . . . . . . . . . .155

Huiskamp, RudiJohannesburg . . . . . . . . . . . . . . . . . rudi.huiskamp@pkf.co.za . . . . . . . . . .156

Hull, Carol MBrisbane . . . . . . . . . . . . . . . . . . . . . carol.hull@pkf.com.au . . . . . . . . . . . . .81

Hull, MarshalWichita. . . . . . . . . . . . . . . . . . . . . . . marshal.hull@rcmcpa.com . . . . . . . . .179

Hulston, DavidWellington . . . . . . . . . . . . . . . . . . . . david.hulston@pkfmj.co.nz . . . . . . . . .139

Humphreys, ChrisSheffield. . . . . . . . . . . . . . . . . . . . . . chris.humphreys@uk.pkf.com. . . . . . .168

Hung, Pham TienHanoi . . . . . . . . . . . . . . . . . . . . . . . . hungpt@pkf.com.vn . . . . . . . . . . . . . .199

Hunt, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . peter.hunt@pkf.com.au. . . . . . . . . . . . .81

Hydock, Kenneth GLivingston. . . . . . . . . . . . . . . . . . . . . ken.hydock@sobel-cpa.com . . . . . . . .184

Hünger, FranklinDuisburg . . . . . . . . . . . . . . . . . . . . . franklin.huenger@pkf-fasselt.de . . . . .108

IIlina, NadezhdaSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Imperiali, Enrique MBuenos Aires . . . . . . . . . . . . . . . . . . eimperiali@pkfargentina.com.ar . . . . . .80

Innocenti, MassimoFlorence. . . . . . . . . . . . . . . . . . . . . . m.innocenti@pkf.it . . . . . . . . . . . . . . .121

Inserra, Salvatore AAtlanta . . . . . . . . . . . . . . . . . . . . . . . sal@pkm.com . . . . . . . . . . . . . . . . . .177

Ipsarides, ZenonasLimassol . . . . . . . . . . . . . . . . . . . . . zenonas.i@pkf.com.cy . . . . . . . . . . . .100

Partners

JJackson, BradleyCape Town . . . . . . . . . . . . . . . . . . . . bradley.jackson@pkf.co.za . . . . . . . . .154

Jackson, Bryan AGlasgow. . . . . . . . . . . . . . . . . . . . . . bryan.jackson@uk.pkf.com . . . . . . . . .169

Jackson, JaneLiverpool . . . . . . . . . . . . . . . . . . . . . jane.jackson@uk.pkf.com . . . . . . . . . .168

Jackson, MichaelHastings. . . . . . . . . . . . . . . . . . . . . . michael.jackson@pkfcs.co.nz . . . . . . .138

Jacobson, Kirk RLas Vegas . . . . . . . . . . . . . . . . . . . . kjacobson@jjwcpa.com. . . . . . . . . . . .182

Jaffer, SujataDar-es-Salaam. . . . . . . . . . . . . . . . . sjaffer@tz.pkfea.com . . . . . . . . . . . . .160

Jalving, RuneOslo. . . . . . . . . . . . . . . . . . . . . . . . . jalving@pkf.no . . . . . . . . . . . . . . . . . .142

James, BrettNew York . . . . . . . . . . . . . . . . . . . . . brett.james@eisneramper.com . . . . . .186

Janes, George BBoston . . . . . . . . . . . . . . . . . . . . . . . gjanes@pkfboston.com. . . . . . . . . . . .180

Jeffries, JeffGuildford . . . . . . . . . . . . . . . . . . . . . jeff.jeffries@uk.pkf.com . . . . . . . . . . .170

Jenkins, David MGlasgow. . . . . . . . . . . . . . . . . . . . . . david.jenkins@uk.pkf.com. . . . . . . . . .169

Jessop, StuartLeeds . . . . . . . . . . . . . . . . . . . . . . . stuart.jessop@uk,pkf.com. . . . . . . . . .167

Johannes, GisaBraunschweig . . . . . . . . . . . . . . . . . gisa.johannes@pkf-fasselt.de . . . . . . .107

Johansen, SteffenCopenhagen Glostrup . . . . . . . . . . . . s.johansen@pkf-mjv.dk. . . . . . . . . . . .101

Johnson, AnitaVancouver . . . . . . . . . . . . . . . . . . . . johnson@smytheratcliffe.com . . . . . . . .95

Johnson, Cindy SAkron. . . . . . . . . . . . . . . . . . . . . . . . cjohnson@bobermarkey.com . . . . . . .189

Johnson, Gary MLas Vegas . . . . . . . . . . . . . . . . . . . . gjohnson@jjwcpa.com . . . . . . . . . . . .182

Johnson, Laurie LLas Vegas . . . . . . . . . . . . . . . . . . . . ljohnson@jjwcpa.com . . . . . . . . . . . . .182

Johnson, Timothy DChicago . . . . . . . . . . . . . . . . . . . . . . tim.johnson@wolfco-fs.com . . . . . . . .178

Joiner, MatthewBrisbane . . . . . . . . . . . . . . . . . . . . . matthew.joiner@pkf.com.au . . . . . . . . .81

Jones, Jeremy DAtlanta . . . . . . . . . . . . . . . . . . . . . . . jeremy.jones@frazierdeeter.com . . . . .176

PartnerNam

Partners

Jones, Stanley RWashington DC . . . . . . . . . . . . . . . . sj@djhpm.com . . . . . . . . . . . . . . . . . .179

Joseph, Henry ASt George's . . . . . . . . . . . . . . . . . . . pkf@caribsurf.com . . . . . . . . . . . . . . .115

Joyner III, James FSpartanburg . . . . . . . . . . . . . . . . . . . jjoyner@swaimbrown.com . . . . . . . . .192

Juliana, DeniseFort Collins. . . . . . . . . . . . . . . . . . . . djuliana@sampleandbailey.com. . . . . .176

Jun Tai, PeterGuildford . . . . . . . . . . . . . . . . . . . . . peter.juntai@uk.pkf.com . . . . . . . . . . .170

Justo, NunoLisbon . . . . . . . . . . . . . . . . . . . . . . . nunojusto@pkf.pt . . . . . . . . . . . . . . . .146

Jüngling, MarcusFrankfurt . . . . . . . . . . . . . . . . . . . . . marcus.juengling@pkf-fasselt.de. . . . .108

KKabeberi, DavidNairobi . . . . . . . . . . . . . . . . . . . . . . . dkabeberi@ke.pkfea.com . . . . . . . . . .126

Kaiser, AaronNew York . . . . . . . . . . . . . . . . . . . . . aron.kaiser@eisneramper.com . . . . . .186

Kaiser, Ron WHouston . . . . . . . . . . . . . . . . . . . . . . rkaiser@pkftexas.com. . . . . . . . . . . . .192

Kaknjo, LejlaSarajevo. . . . . . . . . . . . . . . . . . . . . . lejla.kaknjo@pkf-re-opinion.ba . . . . . . .90

Kaplan, BobLos Angeles . . . . . . . . . . . . . . . . . . . bob.kaplan@pkfc.com . . . . . . . . . . . .198

Karakostas, AimiliosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfthess@hellasnet.gr. . . . . . . . . . . . .115

Kardos, StefanBratislava . . . . . . . . . . . . . . . . . . . . . kardos@pkf.sk . . . . . . . . . . . . . . . . . .153

Karklins, TalisRiga. . . . . . . . . . . . . . . . . . . . . . . . . talis.karklins@pkf-latvia.lv . . . . . . . . . .128

Karli, ClaudeStrasbourg . . . . . . . . . . . . . . . . . . . . karli@gross-hugel.com . . . . . . . . . . . .106

Karlovsky, JonathanSydney, City . . . . . . . . . . . . . . . . . . . jonathan.karlovsky@pkf.com.au . . . . . .84

Kashtanova, IrinaKiev . . . . . . . . . . . . . . . . . . . . . . . . . pkf@pkf.kiev.ua . . . . . . . . . . . . . . . . .162

Kasinger, HildegardSalzburg. . . . . . . . . . . . . . . . . . . . . . hildegard.kasinger@pkf.at. . . . . . . . . . .85

Kassimatis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Kassioumis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Partners

Katz, Marcelo HBuenos Aires . . . . . . . . . . . . . . . . . . mkatz@pkfargentina.com.ar . . . . . . .X, 80

Kavellaris, AnastasiosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Kawamura, DouglasLos Angeles . . . . . . . . . . . . . . . . . . . dkawamura@hbllp.com . . . . . . . . . . .172

Kaye, Donald CBanjul . . . . . . . . . . . . . . . . . . . . . . . donald.kaye@pkf.gm . . . . . . . . . . . . .106

Kayoulis, EfstathiosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Keadle, Timothy AAtlanta . . . . . . . . . . . . . . . . . . . . . . . tkeadle@pkm.com . . . . . . . . . . . . . . .177

Keating, John DBrisbane . . . . . . . . . . . . . . . . . . . . . john.keating@pkf.com.au . . . . . . . . . . .81

Keim, J ScottSpartanburg . . . . . . . . . . . . . . . . . . . skeim@swaimbrown.com . . . . . . . . . .192

Kelly, JohnMelbourne . . . . . . . . . . . . . . . . . . . . john.kelly@pkf.com.au . . . . . . . . . . . . .83

Kelly, John FWinnipeg . . . . . . . . . . . . . . . . . . . . . jkelly@scarrowdonald.mb.ca. . . . . . . . .96

Kelly, Raoul JDurban. . . . . . . . . . . . . . . . . . . . . . . raoul.kelly@pkf.co.za . . . . . . . . . . . . .155

Kelner, Ronald IMinneapolis . . . . . . . . . . . . . . . . . . . rkelner@sdkcpa.com . . . . . . . . . . . . .181

Kenyon, Joseph DMinneapolis . . . . . . . . . . . . . . . . . . . jkenyon@sdkcpa.com. . . . . . . . . . . . .181

Kerr, EddieLeicester . . . . . . . . . . . . . . . . . . . . . eddie.kerr@uk.pkf.com. . . . . . . . . . . .166

Kerry, Adrienne MLincoln. . . . . . . . . . . . . . . . . . . . . . . adrienne.kerry@uk.pkf.com . . . . . . . .167

Kesik, Andrew ESydney, City . . . . . . . . . . . . . . . . . . . andrew.kesik@pkf.com.au . . . . . . . . . .84

Khalidi, OsamaAmman . . . . . . . . . . . . . . . . . . . . . . okhalidi@pkf.jo . . . . . . . . . . . . . . . . . .125

Khattab, MohammedAmman . . . . . . . . . . . . . . . . . . . . . . mkhattab@pkf.jo . . . . . . . . . . . . . . . .125

Khodjakulov, IlkhomTashkent . . . . . . . . . . . . . . . . . . . . . ilkhom@makalyansaudit.uz . . . . . . . . .200

Kimball, Jr, Joseph HProvidence . . . . . . . . . . . . . . . . . . . . jkimball@sansiveri.com. . . . . . . . . . . .191

Kimmell, DanielleAkron. . . . . . . . . . . . . . . . . . . . . . . . dkimmell@bobermarkey.com . . . . . . .189

King, Bradley PToronto. . . . . . . . . . . . . . . . . . . . . . . bking@kbllp.ca. . . . . . . . . . . . . . . . . . .94

PartnerNam

Partners

King, Robert DSydney, City . . . . . . . . . . . . . . . . . . . robert.king@pkf.com.au . . . . . . . . . . . .84

King, StephenLeicester . . . . . . . . . . . . . . . . . . . . . stephen.king@uk.pkf.com. . . . . . . . . .166

Kirkcaldie, EwenPalmerston North . . . . . . . . . . . . . . . ewen.kirkcaldie@pkfr.co.nz . . . . . . . . .139

Kirkham, JeffLincoln. . . . . . . . . . . . . . . . . . . . . . . jeff.kirkham@uk.pkf.com . . . . . . . . . .167

Kissun, NicoleLondon . . . . . . . . . . . . . . . . . . . . . . nicole.kissun@uk.pkf.com. . . . . . . IX, 171

Kisuu, MartinNairobi . . . . . . . . . . . . . . . . . . . . . . . mkisuu@ke.pkfea.com . . . . . . . . . . . .126

Kittakis, StratosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Kiwus, David GMinneapolis . . . . . . . . . . . . . . . . . . . dkiwus@sdkcpa.com . . . . . . . . . . . . .181

Kleinman, Bernard DNew York . . . . . . . . . . . . . . . . . . . . . bernard.kleinman@eisneramper.com. .186

Kleine-Cosack, Dr JürgenDuisburg . . . . . . . . . . . . . . . . . . . . . juergen.kleine-cosack@du.pkf.de . . . .108

Klink, PetraWindhoek. . . . . . . . . . . . . . . . . . . . . petra.klink@pkf.co.na . . . . . . . . . . . . .134

Knee, MartinNew York . . . . . . . . . . . . . . . . . . . . . martin.knee@eisneramper.com. . . . . .186

Knight, EvertonRoad Town, Tortola . . . . . . . . . . . . . . eknight@mwmabacus.com. . . . . . . . . .91

Knouwds, EricWindhoek. . . . . . . . . . . . . . . . . . . . . eric.knouwds@pkf.co.na. . . . . . . . . . .134

Kock, SoneJohannesburg . . . . . . . . . . . . . . . . . sone.kock@pkf.co.za . . . . . . . . . . . . .156

Koehler, AndreaWuerzburg . . . . . . . . . . . . . . . . . . . . andrea.koehler@pkf-issing.de. . . . . . .113

Koestering, EmielRotterdam . . . . . . . . . . . . . . . . . . . . ekg@pkfwallast.nl. . . . . . . . . . . . . . . .136

Kofopoulos, CharalambosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Kolesa, MarkoLjubljana . . . . . . . . . . . . . . . . . . . . . marko.kolesa@renoma.si . . . . . . . . . .153

Konurbayeva, AssiyaAlmaty . . . . . . . . . . . . . . . . . . . . . . . mail@sapa-audit.kz . . . . . . . . . . . . . .125

Korte, SilviaOldenburg . . . . . . . . . . . . . . . . . . . . silvia.korte@zink-partner.de . . . . . . . .111

Kothandaraman, VNew Delhi . . . . . . . . . . . . . . . . . . . . kots@pkfindia.in . . . . . . . . . . . . . . . . .118

Partners

Koukoumas, GeorgeNicosia. . . . . . . . . . . . . . . . . . . . . . . george.koukoumas@pkf.com.cy . . . . .100

Kraemer, HartmutHelmstedt . . . . . . . . . . . . . . . . . . . . hartmut.kraemer@pkf-fasselt.de . . . . .110

Kraus, ChrisBozeman . . . . . . . . . . . . . . . . . . . . . chris.kraus@pkfc.com . . . . . . . . . . . .197

Kreit, StevenNew York . . . . . . . . . . . . . . . . . . . . . steven.kreit@eisneramper.com . . . . . .186

Kreutziger, Dr StefanHamburg . . . . . . . . . . . . . . . . . . . . . stefan.kreutziger@pkf-fasselt.de . . . . .109

Krimphoff, RobertFrankfurt . . . . . . . . . . . . . . . . . . . . . robert.krimphoff@pkf-fasselt.de . . . . .108

Kritzinger, Jacobus ElisaBloemfontein . . . . . . . . . . . . . . . . . . cobus@pkfbfn.co.za . . . . . . . . . . . . . .154

Krivoruchkina, YanaSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Kuchi, ViswanadhHyderabad . . . . . . . . . . . . . . . . . . . . viswanadh.k@pkfindia.in. . . . . . . . . . .118

Kucinski, MariuszWarsaw . . . . . . . . . . . . . . . . . . . . . . mariusz.kucinski@pkfconsult.pl. . . . . .145

Kuhns, CarlaEl Centro . . . . . . . . . . . . . . . . . . . . . ckuhns@hbllp.com . . . . . . . . . . . . . . .172

Kusnawara, TheoJakarta. . . . . . . . . . . . . . . . . . . . . . . theo_k@pkfhadiwinata.com . . . . . . . .119

Kussmann, Dr MichaelDuisburg . . . . . . . . . . . . . . . . . . . . . michael.kussmann@pkf-fasselt.de . . .108

Kyprianou, KyprosNicosia. . . . . . . . . . . . . . . . . . . . . . . kypros.kyprianou@pkf.com.cy. . . . . . .100

Kyriakakis, ChrisAlpharetta . . . . . . . . . . . . . . . . . . . . chris.kyriakakis@frazierdeeter.com . . .176

LLabat-Scheer, IsabelleStrasbourg . . . . . . . . . . . . . . . . . . . . scheer@gross-hugel.com . . . . . . . . . .106

Lafferty, Richard ALivingston. . . . . . . . . . . . . . . . . . . . . rich.lafferty@sobel-cpa.com . . . . . . . .184

LaForge, MichaelLivingston. . . . . . . . . . . . . . . . . . . . . mike.laforge@sobel-cpa.com . . . . . . .184

Lager, SeanAtlanta . . . . . . . . . . . . . . . . . . . . . . . sean.lager@pkffd.com . . . . . . . . . . . .177

Laigle, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . francois.laigle@pkf-ampersand.com . .105

Laksmana, ArsonoJakarta. . . . . . . . . . . . . . . . . . . . . . . pkf-indo@sby.centrin.net.id. . . . . . . . .119

PartnerNam

Partners

Lamb, ChrisPalmerston North . . . . . . . . . . . . . . . chris.lamb@pkfr.co.nz. . . . . . . . . . . . .139

Landreneau, FrankHouston . . . . . . . . . . . . . . . . . . . . . . flandreneau@pkftexas.com. . . . . . . . .192

Langridge, Graham TWellington . . . . . . . . . . . . . . . . . . . . graham.langridge@pkfmj.co.nz . . . . . .139

Larone, David FToronto - PKF Consulting Inc. . . . . . . davidlarone@pkfcanada.com . . . . . .X, 95

Laski, Julian PabloBuenos Aires . . . . . . . . . . . . . . . . . . julianlaski@pkfargentina.com.ar . . . . . .80

Latos, ChrisGuildford . . . . . . . . . . . . . . . . . . . . . chris.latos@uk.pkf.com. . . . . . . . . . . .170

Laurain, ChristianLyon. . . . . . . . . . . . . . . . . . . . . . . . . claurain@cogeparc.com . . . . . . . . . . .105

Laveman, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.laveman@eisneramper.com . .186

Lawson, John AMinneapolis . . . . . . . . . . . . . . . . . . . jlawson@sdkcpa.com . . . . . . . . . . . . .181

Lawson, Robert JJohannesburg . . . . . . . . . . . . . . . . . robert.lawson@pkf.co.za. . . . . . . . . . .156

Lawson, TerriAtlanta . . . . . . . . . . . . . . . . . . . . . . . terri.lawson@frazierdeeter.com . . . . . .177

Lawson, Teyi AntoineAbidjan . . . . . . . . . . . . . . . . . . . . . . lawsonpkf@yahoo.fr . . . . . . . . . . . . . . .99

Lay, Dennis MChristchurch. . . . . . . . . . . . . . . . . . . dennis@pkfgf.co.nz . . . . . . . . . . . . . .138

Laycraft, David JCalgary . . . . . . . . . . . . . . . . . . . . . . davidl@catalystsolutions.ca. . . . . . . . . .92

Leasure, BarryCharlotte . . . . . . . . . . . . . . . . . . . . . bleasure@gwllp.com. . . . . . . . . . . . . .188

Ledin, Richard LMinneapolis . . . . . . . . . . . . . . . . . . . rledin@sdkcpa.com . . . . . . . . . . . . . .181

Lee, Eng KianSingapore . . . . . . . . . . . . . . . . . . . . engkian@pkfsingapore.com . . . . . . . .152

Lee, K JosephNew York . . . . . . . . . . . . . . . . . . . . . jlee@pkfny.com . . . . . . . . . . . . . . . . .187

Lee, MarkNew York . . . . . . . . . . . . . . . . . . . . . mark.lee@eisneramper.com . . . . . . . .187

Leewarden, RobertMontreal . . . . . . . . . . . . . . . . . . . . . robert.leewarden@fbbl.ca . . . . . . . . . . .92

Lefebvre, GeertAntwerp . . . . . . . . . . . . . . . . . . . . . . gl@pkf.be. . . . . . . . . . . . . . . . . . . . . . .87

LeLoup, HanneSan Diego . . . . . . . . . . . . . . . . . . . . hleloup@hbllp.com . . . . . . . . . . . . . . .174

Partners

Leonard, KatherineSan Diego . . . . . . . . . . . . . . . . . . . . kleonard@hbllp.com . . . . . . . . . . . . . .174

Leonard, MarcusSydney, City . . . . . . . . . . . . . . . . . . . marcus.leonard@pkf.com.au. . . . . . . . .84

Leong, David T KHong Kong. . . . . . . . . . . . . . . . . . . . davidleong@pkf-hk.com . . . . . . . . . . . .98

Leong-Chung, HerveVancouver . . . . . . . . . . . . . . . . . . . . hleongchung@smytheratcliffe.com . . . .95

Leung, BenGeorge Town . . . . . . . . . . . . . . . . . . bleung@pkfcayman.com. . . . . . . . . . . .96

Leung, Henry H LHong Kong. . . . . . . . . . . . . . . . . . . . henryleung@pkf-hk.com. . . . . . . . . . . .98

Leventhal, Lewis BNew York . . . . . . . . . . . . . . . . . . . . . lewis.leventhal@eisneramper.com. . . .187

Levine, Robert INew York . . . . . . . . . . . . . . . . . . . . . robert.levine@eisneramper.com . . . . .187

Levy, Peter ALivingston. . . . . . . . . . . . . . . . . . . . . peter.levy@sobel-cpa.com . . . . . . . . .184

Lickfett, UrteDuisburg . . . . . . . . . . . . . . . . . . . . . urte.lickfett@pkf-fasselt.de . . . . . . . . .108

Liddell, DavidBirmingham . . . . . . . . . . . . . . . . . . . david.liddell@uk.pkf.com . . . . . . . . . .166

Lim, RoySingapore . . . . . . . . . . . . . . . . . . . . roylim@pkfsingapore.com. . . . . . . . . .152

Lin, FrankTaipei . . . . . . . . . . . . . . . . . . . . . . . . fl@pkf.com.tw . . . . . . . . . . . . . . . . . .160

Lindle, MartyHouston . . . . . . . . . . . . . . . . . . . . . . mlindle@pkftexas.com . . . . . . . . . . . .192

Lipschultz, BrentNew York . . . . . . . . . . . . . . . . . . . . . brent.lipschultz@eisneramper.com . . .187

Lister, MarkLeeds. . . . . . . . . . . . . . . . . . . . . . . . mark.lister@uk.pkf.com . . . . . . . . .X, 167

Littlejohns, SimonBirmingham . . . . . . . . . . . . . . . . . . . simon.littlejohns@uk.pkf.com . . . . . . .166

Lloyd, Adrienne D JBristol . . . . . . . . . . . . . . . . . . . . . . . adrienne.lloyd@uk.pkf.com . . . . . . . . .169

Lloyd-Thomas, LeighLondon . . . . . . . . . . . . . . . . . . . . . . leigh.lloyd-thomas@uk.pkf.com. . . . . .171

Lo Tiap Kwong, MichaelPort Louis. . . . . . . . . . . . . . . . . . . . . michael.lo@intnet.mu . . . . . . . . . . . . .131

Lockhart, Renee DNassau . . . . . . . . . . . . . . . . . . . . . . rdl.pkfbah@batelnet.bs . . . . . . . . . . . . .87

Loh, Chye TeikKuala Lumpur. . . . . . . . . . . . . . . . . . chyeteik@pkfmalaysia.com . . . . . . . . .130

PartnerNam

Partners

Loiacono, Christopher JNew York . . . . . . . . . . . . . . . . . . . . . christopher.loiacono@eisneramper.com 187

Loisi, Vito GChicago . . . . . . . . . . . . . . . . . . . . . . vito.loisi@wolfco-fs.com . . . . . . . . . . .178

Loits, GuntherBrussels. . . . . . . . . . . . . . . . . . . . . . glo@pkf.be. . . . . . . . . . . . . . . . . . . . . .88

Lomize, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . LomizeS@fbk.ru . . . . . . . . . . . . . . . . .149

Long, PhilipLondon . . . . . . . . . . . . . . . . . . . . . . philip.long@uk.pkf.com. . . . . . . . . . . .171

Loots, AlbertBrisbane . . . . . . . . . . . . . . . . . . . . . albert.loots@pkf.com.au . . . . . . . . . . . .81

Lord, John FSydney, City . . . . . . . . . . . . . . . . . . . john.lord@pkf.com.au. . . . . . . . . . . . . .84

Loussinian, SahakLos Angeles . . . . . . . . . . . . . . . . . . . sloussinian@hbllp.com . . . . . . . . . . . .172

Love, KarenHouston . . . . . . . . . . . . . . . . . . . . . . klove@pkftexas.com. . . . . . . . . . . . . .192

Lucho, WaldoLima . . . . . . . . . . . . . . . . . . . . . . . . vilanaranjo@pkfperu.com . . . . . . . . . .144

Luedke, GaryVancouver . . . . . . . . . . . . . . . . . . . . luedke@smytheratcliffe.com . . . . . . . . .95

Lugnier, FredericStrasbourg . . . . . . . . . . . . . . . . . . . . lugnier@gross-hugel.com . . . . . . . . . .106

Lugosi, JeffryLos Angeles . . . . . . . . . . . . . . . . . . . jeff.lugosi@pkfc.com . . . . . . . . . . . . .198

Lummel, HansMunich . . . . . . . . . . . . . . . . . . . . . . hans.lummel@m.pkf.de . . . . . . . . . . .111

Lundahl, PerCopenhagen- City Office. . . . . . . . . . pl@krestenfoged.dk . . . . . . . . . . . . . .101

Lunde, Vibeke JeanetteOslo. . . . . . . . . . . . . . . . . . . . . . . . . Lunde@pkf.no . . . . . . . . . . . . . . . . . .142

Lusby III, Roger WAlpharetta . . . . . . . . . . . . . . . . . . . . roger.lusby@frazierdeeter.com. . . . . . .176

Lutz, KellySaskatoon . . . . . . . . . . . . . . . . . . . . klutz@virtusgroup.ca. . . . . . . . . . . . . . .94

Lutz, Steven FChicago . . . . . . . . . . . . . . . . . . . . . . steve.lutz@wolfco-fs.com . . . . . . . . . .178

Lutzke, ThorstenHerford . . . . . . . . . . . . . . . . . . . . . . thorsten.lutzke@pkf-herford.de . . . . . .110

Lynch, Graeme SAuckland . . . . . . . . . . . . . . . . . . . . . graeme.lynch@pkfrm.co.nz. . . . . . . . .137

Lyon, PaulSydney, City . . . . . . . . . . . . . . . . . . . paul.lyon@pkf.com.au . . . . . . . . . . . . .84

Partners

MMacArthur, SonnyAtlanta . . . . . . . . . . . . . . . . . . . . . . . smacarthur@pkm.com . . . . . . . . . . . .177

Macaulay, William JVancouver . . . . . . . . . . . . . . . . . . . . bmacaulay@smytheratcliffe.com. . . . . .95

Madden, Aulous FKingston. . . . . . . . . . . . . . . . . . . . . . aulous@cwjamaica.com . . . . . . . . . . .124

Madden, Charmaine AnetaKingston. . . . . . . . . . . . . . . . . . . . . . camadden@cwjamaica.com . . . . . . . .124

Magrí, DolorsBarcelona. . . . . . . . . . . . . . . . . . . . . dmagri@pkf.es . . . . . . . . . . . . . . . . . .157

Maia, VitorOporto . . . . . . . . . . . . . . . . . . . . . . . vitormaia@pkf.pt . . . . . . . . . . . . . . . .147

Malone, MeadeRoad Town, Tortola . . . . . . . . . . . . . . mmalone@mwmabacus.com . . . . . . . .91

Mandrides, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Mangels, JonathanCharlotte . . . . . . . . . . . . . . . . . . . . . jmangels@gwllp.com . . . . . . . . . . . . .188

Mangion, George MBirkirkara . . . . . . . . . . . . . . . . . . . . . info@pkfmalta.com. . . . . . . . . . . . . . .130

Mangion, Pierre EtienneBirkirkara . . . . . . . . . . . . . . . . . . . . . Pierre@pkfmalta.com . . . . . . . . . . . . .130

Manilal, ManojPretoria . . . . . . . . . . . . . . . . . . . . . . manoj.manilal@pkf.co.za . . . . . . . . . .157

Manna, WayneAdelaide. . . . . . . . . . . . . . . . . . . . . . wayne.manna@pkf.com.au. . . . . . . . . .81

Mansour, Jr, Joseph AProvidence . . . . . . . . . . . . . . . . . . . . jmansour@sansiveri.com . . . . . . . . . .191

Marchini, Fernando MurilloSan Jose . . . . . . . . . . . . . . . . . . . . . fmm_pkfcostarica@racsa.co.cr. . . . . . .99

Marghescu, AdrianBucharest . . . . . . . . . . . . . . . . . . . . adrian.marghescu@pkfconsultor.ro . . .148

Mark, Ainsley APort of Spain . . . . . . . . . . . . . . . . . . aamark@pkf.co.tt . . . . . . . . . . . . . . . .161

Mark, AlexanderWuerzburg . . . . . . . . . . . . . . . . . . . . alexander.mark@pkf-issing.de . . . . . .113

Marks, LesterNew York . . . . . . . . . . . . . . . . . . . . . lester.marks@eisneramper.com. . . . . .187

Marouani, LassaadTunis . . . . . . . . . . . . . . . . . . . . . . . . pkf.marwani@gnet.tn . . . . . . . . . . . . .161

Marrinson, David SMinneapolis . . . . . . . . . . . . . . . . . . . dmarrinson@sdkcpa.com . . . . . . . . . .181

PartnerNam

Partners

Marsh, Simon JMelbourne . . . . . . . . . . . . . . . . . . . . simon.marsh@pkf.com.au . . . . . . . . . .83

Marshall, Donald KWashington DC . . . . . . . . . . . . . . . . dkm@djhpm.com . . . . . . . . . . . . . . . .179

Marston, Maria BNewport News . . . . . . . . . . . . . . . . . mmarston@wittmares.com . . . . . . . . .193

Marti-Warren, Tania CDurban. . . . . . . . . . . . . . . . . . . . . . . tania.marti@pkf.co.za . . . . . . . . . . . . .155

Martin, Chad CCincinnati. . . . . . . . . . . . . . . . . . . . . cmartin@barnesdennig.com . . . . . . . .189

Martin, D EdwardNew York . . . . . . . . . . . . . . . . . . . . . edward.martin@eisneramper.com . . . .187

Martin, MarilynIpswich . . . . . . . . . . . . . . . . . . . . . . marilyn.martin@uk.pkf.com . . . . . . . .165

Martin, ReneeVancouver . . . . . . . . . . . . . . . . . . . . rmartin@smytheratcliffe.com . . . . . . . .95

Martin-Long, Valerie AGuildford . . . . . . . . . . . . . . . . . . . . . valerie.martin-long@uk.pkf.com . . . . .170

Martins, GrahamAbu Dhabi . . . . . . . . . . . . . . . . . . . . grahammartins@pkfuae.com . . . . . . .162

Mason, Michael RWashington DC . . . . . . . . . . . . . . . . mrm@djhpm.com. . . . . . . . . . . . . . . .179

Massa, ClaudioLugano . . . . . . . . . . . . . . . . . . . . . . claudio.massa@pkfcertifica.ch . . . . . .159

Mastaler, Jr, Joseph SNewport News.. . . . . . . . . . . . . . . . . jmastaler@wittmares.com. . . . . . . . . .193

Matan, Ronald GLivingston. . . . . . . . . . . . . . . . . . . . . ron.matan@sobel-cpa.com. . . . . . . . .184

Mataragiu, Anca CristinaTimisoara . . . . . . . . . . . . . . . . . . . . . anca.mataragiu@econometrica.pkf.ro. .148

Mataragiu, CarmenTimisoara . . . . . . . . . . . . . . . . . . . . . carmen.mataragiu@econometrica.pkf.ro .148

Matheuz, GilbertoCuritiba . . . . . . . . . . . . . . . . . . . . . . gmatheuz@directapkf.com.br . . . . . . . .90

Mathew-Jones, HughLondon . . . . . . . . . . . . . . . . . . . . . . hugh.mathew-jones@uk.pkf.com . . . .171

Mathieson, IanLondon . . . . . . . . . . . . . . . . . . . . . . ian.mathieson@uk.pkf.com. . . . . . . . .171

Matsuyama, KatsumiTokyo . . . . . . . . . . . . . . . . . . . . . . . . km@mbc-nac.co.jp . . . . . . . . . . . . . .125

Matyka, KatarzynaWarsaw . . . . . . . . . . . . . . . . . . . . . . katarzyna.matyka@pkfaudyt.pl . . . . . .145

McAdam, Douglas RRedlands . . . . . . . . . . . . . . . . . . . . . dmcadam@smc-cpas.com . . . . . . . . .175

Partners

McAllister, PatrickLondon . . . . . . . . . . . . . . . . . . . . . . patrick.mcallister@uk.pkf.com . . . . . .171

McCullagh, AnthonyAuckland . . . . . . . . . . . . . . . . . . . . . anthony.mccullagh@pkfcr.co.nz . . . . .137

McDaniel, SethAtlanta . . . . . . . . . . . . . . . . . . . . . . . seth.mcdaniel@pkffd.com. . . . . . . . . .177

McGee, Kari LWatsonville. . . . . . . . . . . . . . . . . . . . kmcgee@hbllp.com . . . . . . . . . . . . . .175

McGovern, CatherineDublin . . . . . . . . . . . . . . . . . . . . . . . c.mcgovern@pkf.ie. . . . . . . . . . . . . . .120

McGrath, PaulaLiverpool . . . . . . . . . . . . . . . . . . . . . paula.mcgrath@uk.pkf.com . . . . . . . .168

McHardy, NeilDurban. . . . . . . . . . . . . . . . . . . . . . . neil.mchardy@pkf.co.za . . . . . . . . . . .155

McKervey, Kevin HDetroit . . . . . . . . . . . . . . . . . . . . . . . kmckervey@claytonmckervey.com . . .181

McLellan, DaveCalgary . . . . . . . . . . . . . . . . . . . . . . davem@catalystsolutions.ca . . . . . . . . .92

McMillan, RobertNew York . . . . . . . . . . . . . . . . . . . . . robert.mcmilllan@eisneramper.com. . .187

McMurtrie, Scott JSurfers Paradise, Gold Coast. . . . . . . scott.mcmurtrie@pkf.com.au . . . . . . . .84

McMurtry, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.mcmurtry@eisneramper.com .187

McNamara, MikeCharlotte . . . . . . . . . . . . . . . . . . . . . mmcnamara@gwllp.com . . . . . . . . . .188

McNaughton, Bob FLeeds. . . . . . . . . . . . . . . . . . . . . . . . bob.mcnaughton@uk.pkf.com. . . . . . .167

Mead, DavidAlton . . . . . . . . . . . . . . . . . . . . . . . . david.mead@uk.pkf.com. . . . . . . . . . .170

Meadows, JasonAtlanta . . . . . . . . . . . . . . . . . . . . . . . jason.meadows@frazierdeeter.com . . .177

Medvedeva, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . pkf@pkf.kiev.ua . . . . . . . . . . . . . . . . .162

Megilligan, JerryFort Collins. . . . . . . . . . . . . . . . . . . . jmegilligan@sampleandbailey.com . . .176

Meguellati, IbrahimAlger . . . . . . . . . . . . . . . . . . . . . . . . meguellati@wissal.dz . . . . . . . . . . . . . .76

Melton, Jr, BillSan Jose . . . . . . . . . . . . . . . . . . . . . bmelton@aslcpa.com . . . . . . . . . . . . .175

Mendez, ArmandoMonterrey . . . . . . . . . . . . . . . . . . . . amendez@pkfmexico.com . . . . . . . . .132

Mensshan, George EkowAccra. . . . . . . . . . . . . . . . . . . . . . . . ekow.mensshan@pkfghana.com. . . . .114

PartnerNam

Partners

Merchant, AnsarDubai. . . . . . . . . . . . . . . . . . . . . . . . ansarmerchant@pkfuae.com . . . . . . .163

Merchant, Ansarhusein HMuscat. . . . . . . . . . . . . . . . . . . . . . . rsmcomct@omantel.net.om . . . . . . . .142

Merchant, RogerNottingham . . . . . . . . . . . . . . . . . . . roger.merchant@uk.pkf.com . . . . . . . .167

Merklin, James EAkron. . . . . . . . . . . . . . . . . . . . . . . . jmerklin@bobermarkey.com . . . . . . . .189

Merrygold, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . david.merrygold@uk.pkf.com . . . . . . .165

Meulman, AndréDelft. . . . . . . . . . . . . . . . . . . . . . . . . ame@pkfwallast.nl . . . . . . . . . . . . . . .135

Meyer, JackieFort Collins. . . . . . . . . . . . . . . . . . . . jmeyer@sampleandbailey.com . . . . . .176

Michaelson, PeterNew York . . . . . . . . . . . . . . . . . . . . . peter.michaelson@eisneramper.com . .187

Michel, JohnCincinnati. . . . . . . . . . . . . . . . . . . . . jmichel@barnesdennig.com . . . . . . . .189

Michoud, StéphaneLyon. . . . . . . . . . . . . . . . . . . . . . . . . michoud@pkf.fr . . . . . . . . . . . . . . . . .105

Mihailaros, JohnCanberra . . . . . . . . . . . . . . . . . . . . . john.mihailaros@ddmca.com.au . . . . . .82

Miller, Jeffrey (JR)Atlanta . . . . . . . . . . . . . . . . . . . . . . . jr.miller@pkffd.com. . . . . . . . . . . . . . .177

Mills, IanLondon . . . . . . . . . . . . . . . . . . . . . . ian.mills@uk.pkf.com . . . . . . . . .164, 171

Milner, Arthur JSydney, City . . . . . . . . . . . . . . . . . . . arthur.milner@pkf.com.au. . . . . . . . . . .84

Minie, CharlesGeorge. . . . . . . . . . . . . . . . . . . . . . . charles.minie@pkf.co.za . . . . . . . . . . .155

Miniken, DavidSeattle-Tacoma-Bellevue . . . . . . . . . dave@sweeneyconrad.com. . . . . . . . .194

Mirchandani, RiteshNairobi . . . . . . . . . . . . . . . . . . . . . . . rmirchandani@ke.pkfea.com. . . . . . . .126

Mistry, KiritLondon . . . . . . . . . . . . . . . . . . . . . . kirit.mistry@uk.pkf.com . . . . . . . . . . .171

Mitra, SunirmalNairobi . . . . . . . . . . . . . . . . . . . . . . . smitra@ke.pkfea.com. . . . . . . . . . . . .126

Miyamoto, MicaLos Angeles . . . . . . . . . . . . . . . . . . . mmiyamoto@hbllp.com . . . . . . . . . . .172

Mohamed, RamliKuala Lumpur. . . . . . . . . . . . . . . . . . ramli@pkfmalaysia.com . . . . . . . . . . .130

Mombo, Nim'ne EMonrovia . . . . . . . . . . . . . . . . . . . . . nemombo@pkf-liberia.com. . . . . . . . .128

Partners

Mooney, JamesMelbourne . . . . . . . . . . . . . . . . . . . . james.mooney@pkf.com.au . . . . . . . . .83

Moore, ElizabethLos Angeles . . . . . . . . . . . . . . . . . . . emoore@hbllp.com. . . . . . . . . . . . . . .172

Moore, Jr, H PhillipAtlanta . . . . . . . . . . . . . . . . . . . . . . . hpmoore@pkm.com . . . . . . . . . . . . . .177

Moormann, FrankBraunschweig . . . . . . . . . . . . . . . . . frank.moormann@pkf-fasselt.de . . . . .107

Moretti, CarloSydney, City . . . . . . . . . . . . . . . . . . . carlo.moretti@pkf.com.au . . . . . . . . . . .84

Morgan, Gareth JDurban. . . . . . . . . . . . . . . . . . . . . . . gareth.morgan@pkf.co.za . . . . . . . . . .155

Morlock, Robert GPhiladelphia . . . . . . . . . . . . . . . . . . . rmorlock@elkocpa.com. . . . . . . . . . . .190

Morton, Tom MVancouver . . . . . . . . . . . . . . . . . . . . tmorton@smytheratcliffe.com . . . . . . . .95

Moscone, LauraMontevideo . . . . . . . . . . . . . . . . . . . lmoscone@pkfuruguay.com.uy . . . . . .200

Moss, SarahBirmingham . . . . . . . . . . . . . . . . . . . sarah.moss@uk.pkf.com. . . . . . . . . . .166

Mueller, Douglas MSt Louis . . . . . . . . . . . . . . . . . . . . . . dmueller@muellerprost.com . . . . . . . .182

Mullens, HerwigHasselt. . . . . . . . . . . . . . . . . . . . . . . hmu@pkf.be. . . . . . . . . . . . . . . . . . . . .88

Muniz, Brad ELivingston. . . . . . . . . . . . . . . . . . . . . brad.muniz@sobel-cpa.com . . . . . . . .184

Munton, Perry EVancouver . . . . . . . . . . . . . . . . . . . . munton@smytheratcliffe.com . . . . . . . .95

Muriello, JosephLos Angeles . . . . . . . . . . . . . . . . . . . jmuriello@hbllp.com . . . . . . . . . . . . . .172

Murray, John MNorfolk. . . . . . . . . . . . . . . . . . . . . . . jmurray@wittmares.com . . . . . . . . . . .193

Murtagh, Thomas BChicago . . . . . . . . . . . . . . . . . . . . . . tom.murtagh@pkfchicago.com . . . . . .178

Muselier, Jean-NorbertMarseille . . . . . . . . . . . . . . . . . . . . . muselier@pkfaudit.fr. . . . . . . . . . . . . .105

Muskett, Michael JIpswich . . . . . . . . . . . . . . . . . . . . . . michael.muskett@uk.pkf.com . . . . . . .165

Müller-Kemler, ChristianDuisburg . . . . . . . . . . . . . . . . . . . . . christian.mueller-kemler@pkf-fasselt.de . 108

Mythily, SMumbai . . . . . . . . . . . . . . . . . . . . . . mythily@pkfindia.in. . . . . . . . . . . . . . .118

PartnerNam

Partners

NNachmias, RichardNew York . . . . . . . . . . . . . . . . . . . . . richard.nachmias@eisneramper.com. .187

Nairne, JenniferSydney, City . . . . . . . . . . . . . . . . . . . jennifer.nairne@pkf.com.au. . . . . . . . . .84

Nakamoto, EikoTokyo . . . . . . . . . . . . . . . . . . . . . . . . en@mbc-nac.co.jp . . . . . . . . . . . . . . .125

Naranjo, BeatrizCaracas . . . . . . . . . . . . . . . . . . . . . . bnaranjo@pkfve.com . . . . . . . . . . . . .201

Naranjo, CristinaGuayaquil. . . . . . . . . . . . . . . . . . . . . cnaranjo@pkfecuador.com . . . . . . . . .102

Naranjo, EdgarGuayaquil. . . . . . . . . . . . . . . . . . . . . enaranjo@pkfecuador.com . . . . . . . . .102

Narasimhan, SChennai . . . . . . . . . . . . . . . . . . . . . . narsi@pkfindia.in . . . . . . . . . . . . . . . .117

Narine, Harry NGeorgetown . . . . . . . . . . . . . . . . . . . noelnarine@hotmail.com. . . . . . . . . . .116

Negra, WalidTunis . . . . . . . . . . . . . . . . . . . . . . . . negra@gnet.tn . . . . . . . . . . . . . . . . . .161

Negri, FiorannaMilan . . . . . . . . . . . . . . . . . . . . . . . . f.negri@pkf.it . . . . . . . . . . . . . . . . . . .122

Neier, Darryl SLivingston. . . . . . . . . . . . . . . . . . . . . darryl.neier@sobel-cpa.com . . . . . . . .184

Neier, Dennis SNew York . . . . . . . . . . . . . . . . . . . . . dennis.neier@eisneramper.com . . . . .187

Nelson, Peter AndrewLomé . . . . . . . . . . . . . . . . . . . . . . . . atavinelson@yahoo.fr . . . . . . . . . . . . .161

Nessen, SteveLos Angeles . . . . . . . . . . . . . . . . . . . snessen@hbllp.com . . . . . . . . . . . . . .172

Newell, JonLiverpool . . . . . . . . . . . . . . . . . . . . . jon.newell@uk.pkf.com. . . . . . . . . . . .168

Ng, Chee HoongKuala Lumpur. . . . . . . . . . . . . . . . . . chng@pkfmalaysia.com . . . . . . . . . . .130

Nickles III, Edward (Nick) CBoston . . . . . . . . . . . . . . . . . . . . . . . nick@pkfboston.com . . . . . . . . . . . . .180

Nicolajsen, BentCopenhagen- City Office. . . . . . . . . . bn@krestenfoged.dk. . . . . . . . . . . . . .101

Nicolaou, NicolasNicosia. . . . . . . . . . . . . . . . . . . . . . . nicolas.nicolaou@pkf.com.cy . . . . . . .100

Nield, Justin MCape Town . . . . . . . . . . . . . . . . . . . . billy.nield@pkf.co.za . . . . . . . . . . . . . .154

Nielsen, Jørgen AnkerCopenhagen - City Office . . . . . . . . . jan@krestenfoged.dk . . . . . . . . . . VII, 101

Partners

Nihill, John JPhiladelphia . . . . . . . . . . . . . . . . . . . jnihill@elkocpa.com . . . . . . . . . . . . . .190

Nijhuis, Gerry JDurban. . . . . . . . . . . . . . . . . . . . . . . gerry.nijhuis@pkf.co.za . . . . . . . . . . . .155

Nikiforov, SergeyKazan. . . . . . . . . . . . . . . . . . . . . . . . nikiforov@acg-pkf.ru. . . . . . . . . . . . . .149

Nikolaev, IgorMoscow . . . . . . . . . . . . . . . . . . . . . . NikolaevI@fbk.ru. . . . . . . . . . . . . . . . .149

Nishi, KevinVancouver . . . . . . . . . . . . . . . . . . . . nishi@smytheratcliffe.com . . . . . . . . . .95

Nogales, Oswaldo DelgadilloCochabamba . . . . . . . . . . . . . . . . . . odelgadillo@pkfbolivia.com . . . . . . . . . .89

Noldred, Samuel AbayomiFreetown . . . . . . . . . . . . . . . . . . . . . abayominoldred@yahoo.com . . . . . . .152

Norman , John MCharlotte . . . . . . . . . . . . . . . . . . . . . jnorman@gwllp.com. . . . . . . . . . . . . .188

Nothdurfter, JosefSalzburg. . . . . . . . . . . . . . . . . . . . . . salzburg@pkf.at . . . . . . . . . . . . . . . . . .85

Novikov, StanislavMoscow . . . . . . . . . . . . . . . . . . . . . . novikovS@fbk.ru. . . . . . . . . . . . . . . . .149

Nowotka, LutzHerford . . . . . . . . . . . . . . . . . . . . . . lutz.nowotka@pkf-herford.de . . . . . . .110

Nugent, John HDouglas . . . . . . . . . . . . . . . . . . . . . . john.nugent@pkfiom.com . . . . . . . . . .120

Nunes, António TLisbon . . . . . . . . . . . . . . . . . . . . . . . trindadenunes@pkf.pt. . . . . . . . . . . . .146

OO’Beirne, GeraldNew York . . . . . . . . . . . . . . . . . . . . . gerald.obeirne@eisneramper.com . . . .187

O'Keefe, Stephen JSurfers Paradise, Gold Coast. . . . . . . stephen.o'keefe@pkf.com.au . . . . . . . .84

O'Leary, DonalDublin . . . . . . . . . . . . . . . . . . . . . . . d.oleary@pkf.ie. . . . . . . . . . . . . . . . . .120

O'Leary, RichardSan Francisco . . . . . . . . . . . . . . . . . roleary@pkfsf.com . . . . . . . . . . . . . . .174

Oberholster, GuillaumeBloemfontein . . . . . . . . . . . . . . . . . . guillaume@pkfbfn.co.za . . . . . . . . . . .154

Oeltjen, John ESt Louis . . . . . . . . . . . . . . . . . . . . . . joeltjen@muellerprost.com . . . . . . . . .182

Ogez, James RTulsa . . . . . . . . . . . . . . . . . . . . . . . . jogez@rcmtulsa.org . . . . . . . . . . . . . .189

Oguttu, CharlesKampala. . . . . . . . . . . . . . . . . . . . . . coguttu@ug.pkfea.com. . . . . . . . . . . .162

PartnerNam

Partners

Orah, Geoffrey CKano . . . . . . . . . . . . . . . . . . . . . . . . gcorah_pkfkano@yahoo.com . . . . . . .141

Orellana, WalterQuito . . . . . . . . . . . . . . . . . . . . . . . . worellana@pkfecuador.com . . . . . . . .102

Orlandi, CarloMilan . . . . . . . . . . . . . . . . . . . . . . . . c.orlandi@sintema.it . . . . . . . . . . . . . .123

Orlova, NadezhdaMoscow . . . . . . . . . . . . . . . . . . . . . . orlovaN@fbk.ru. . . . . . . . . . . . . . . . . .149

Osborne, DonnaEl Centro . . . . . . . . . . . . . . . . . . . . . dosborne@hbllp.com . . . . . . . . . . . . .172

Österreicher, Dr PrimusVienna . . . . . . . . . . . . . . . . . . . . . . . office@pkf.at . . . . . . . . . . . . . . . . . . . .86

Østergaard, JanCopenhagen - City Office . . . . . . . . . joe@krestenfoged.dk . . . . . . . . . . . . .101

PPadilla, Cynthia CCincinnati. . . . . . . . . . . . . . . . . . . . . cpadilla@barnesdennig.com . . . . . . . .189

Pagano, WalterNew York . . . . . . . . . . . . . . . . . . . . . walter.pagano@eisneramper.com . . . .187

Painter, IanAdelaide. . . . . . . . . . . . . . . . . . . . . . ian.painter@pkf.com.au . . . . . . . . . . . .81

Pallett, PhillipLondon . . . . . . . . . . . . . . . . . . . . . . phillip.pallett@uk.pkf.com . . . . . . . . . .171

Panagia, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . gpanagia@mgpstudio.it . . . . . . . . . . .123

Pannenbäcker, ThomasDuisburg . . . . . . . . . . . . . . . . . . . . . thomas.pannenbaecker@pkf-fasselt.de .108

Paolacci, JohnMelbourne . . . . . . . . . . . . . . . . . . . . john.paolacci@pkf.com.au . . . . . . . . . .83

Papaleo, DaniloMilan . . . . . . . . . . . . . . . . . . . . . . . . d.papaleo@pkfconsulting.it . . . . . . . . .123

Parada Ramos, JoséLisbon . . . . . . . . . . . . . . . . . . . . . . . paradaramos@pkf.pt . . . . . . . . . . . . .147

Parbhu, Jugdis HAuckland . . . . . . . . . . . . . . . . . . . . . jugdis.parbhu@pkfrm.co.nz. . . . . . . . .137

Parmegiani, LeoNew York . . . . . . . . . . . . . . . . . . . . . lparmegiani@pkfny.com . . . . . . . . . . .187

Paruk, Ahmed EDurban. . . . . . . . . . . . . . . . . . . . . . . ahmed.paruk@pkf.co.za . . . . . . . . . . .155

Pasquetti, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . g.pasquetti@pkfconsulting.it . . . . . . . .123

Passmore, NormaJohannesburg . . . . . . . . . . . . . . . . . norma.passmore@pkf.co.za . . . . . . . .156

Partners

Pastierik, VladimirPrievidza . . . . . . . . . . . . . . . . . . . . . pastierik@pkf.sk . . . . . . . . . . . . . . . . .153

Patel, KumarLautoka . . . . . . . . . . . . . . . . . . . . . . kpatel@pkf.com.fj. . . . . . . . . . . . . . . .104

Patel, Nalin KSuva . . . . . . . . . . . . . . . . . . . . . . . . npatel@pkf.com.fj. . . . . . . . . . . . . . . .104

Patel, PradeepSuva . . . . . . . . . . . . . . . . . . . . . . . . ppatel@pkf.com.fj. . . . . . . . . . . . . . . .104

Paterson, Frank RGlasgow. . . . . . . . . . . . . . . . . . . . . . frank.paterson@uk.pkf.com . . . . . . . .169

Patsis, PanayiotisAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Patwa, Zarir JMuscat. . . . . . . . . . . . . . . . . . . . . . . rsmcomct@omantel.net.om . . . . . . . .142

Pavlidou, AvgoustaLimassol . . . . . . . . . . . . . . . . . . . . . avgousta.p@pkf.com.cy . . . . . . . . . . .100

Pawiroatmodjo, SikantoJakarta. . . . . . . . . . . . . . . . . . . . . . . sikanto@pkfhadiwinata.com . . . . . . . .119

Pazen, StevenAntwerp . . . . . . . . . . . . . . . . . . . . . . sp@pkf.be . . . . . . . . . . . . . . . . . . . . . .87

Peay, J JayClinton . . . . . . . . . . . . . . . . . . . . . . . jpeay@swaimbrown.com . . . . . . . . . .192

Pecnik, PrimozLjubljana . . . . . . . . . . . . . . . . . . . . . primoz.pecnik@renoma.si . . . . . . . . . .153

Pedrosa, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . fpedrosa@pkf.es. . . . . . . . . . . . . . . . .157

Pendergast, RonNew York . . . . . . . . . . . . . . . . . . . . . rpendergast@pkfny.com . . . . . . . . . . . . IX

Pennington, Walter CMaryland . . . . . . . . . . . . . . . . . . . . . wcp@djhpm.com . . . . . . . . . . . . . . . .180

Pereira, Stanislaus DMuscat. . . . . . . . . . . . . . . . . . . . . . . rsmcomct@omantel.net.om . . . . . . . .142

Pereira, StanyDubai. . . . . . . . . . . . . . . . . . . . . . . . stany@pkfuae.com. . . . . . . . . . . . . . .163

Pérez, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . felixperez@pkf.es . . . . . . . . . . . . . . . .157

Perrin, Victor Jean LouisLomé . . . . . . . . . . . . . . . . . . . . . . . . vjlperrin@yahoo.fr. . . . . . . . . . . . . . . .161

Peruchon, MoniqueParis . . . . . . . . . . . . . . . . . . . . . . . . monique.peruchon@pkf-ampersand.com 105

Peskin, Jeffrey BLivingston. . . . . . . . . . . . . . . . . . . . . jeffrey.peskin@sobel-cpa.com. . . . . . .184

Pethke, BerndBraunschweig . . . . . . . . . . . . . . . . . bernd.pethke@pkf-fsl.de. . . . . . . . . . .107

PartnerNam

Partners

Petuh, AlexeyMinsk. . . . . . . . . . . . . . . . . . . . . . . . alex@fbk.by . . . . . . . . . . . . . . . . . . . . .87

Pfeiffer, TomLuxembourg. . . . . . . . . . . . . . . . . . . tom.pfeiffer@pkfabax.eu. . . . . . . . . . .129

Pflugfelder, PeterDuisburg . . . . . . . . . . . . . . . . . . . . . peter.pflugfelder@pkf-fasselt.de . . . . .108

Phelps, David LCincinnati. . . . . . . . . . . . . . . . . . . . . dphelps@barnesdennig.com. . . . . . . .189

Philip, Renee-LisaPort of Spain . . . . . . . . . . . . . . . . . . rlphilip@pkf.co.tt. . . . . . . . . . . . . . . . .161

Phuong, Mai LanHanoi . . . . . . . . . . . . . . . . . . . . . . . . phuongml@pkf.com.vn . . . . . . . . . . . .199

Piante, DenisLyon. . . . . . . . . . . . . . . . . . . . . . . . . dpiante@cogeparc.com . . . . . . . . . . .105

Pigasov, OleksiyKiev . . . . . . . . . . . . . . . . . . . . . . . . . pkf@pkf.kiev.ua . . . . . . . . . . . . . . . . .162

Pignanelli, GuidoMilan . . . . . . . . . . . . . . . . . . . . . . . . gpignanelli@mgpstudio.it . . . . . . . . . .123

Pillote, Jr., Robert LWashington DC . . . . . . . . . . . . . . . . rlp@djhpm.com . . . . . . . . . . . . . . . . .179

Pinheiro, José CarlosMaputo . . . . . . . . . . . . . . . . . . . . . . jcpinheiro@pkf.pt . . . . . . . . . . . . . . . .134

Pitelis, DimosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Pitt, M DeborahPhiladelphia . . . . . . . . . . . . . . . . . . . dpitt@elkocpa.com. . . . . . . . . . . . . . .190

Plampin, MarkNottingham . . . . . . . . . . . . . . . . . . . mark.plampin@uk.pkf.com . . . . . . . . .167

Plant, BrettBrisbane . . . . . . . . . . . . . . . . . . . . . brett.plant@pkf.com.au. . . . . . . . . . .X, 81

Plews, Rick Sheffield. . . . . . . . . . . . . . . . . . . . . . rick.plews@uk.pkf.com. . . . . . . . . . . .168

Plousis, Veronica MPhiladelphia . . . . . . . . . . . . . . . . . . . rplousis@elkocpa.com . . . . . . . . . . . .190

Pollmeier, Hans-RudolfHerford . . . . . . . . . . . . . . . . . . . . . . pollmeier@pkf-herford.de . . . . . . . . . .110

Polonsky, EliasBuenos Aires . . . . . . . . . . . . . . . . . . epolonsky@PKFargentina.com.ar . . . . .80

Polyakova, ValeriaMoscow . . . . . . . . . . . . . . . . . . . . . . polyakovav@fbk.ru . . . . . . . . . . . . . . .149

Pomfret, David JLondon . . . . . . . . . . . . . . . . . . . . . . david.pomfret@uk.pkf.com . . . . . . . . .171

Pong, Siew InnSingapore . . . . . . . . . . . . . . . . . . . . siewinn@pkfsingapore.com. . . . . . . . .152

Partners

Poti, James VRichmond. . . . . . . . . . . . . . . . . . . . . jpoti@wittmares.com . . . . . . . . . . . . .193

Potter, PatrickGuildford . . . . . . . . . . . . . . . . . . . . . patrick.potter@uk.pkf.com . . . . . . . . .170

Poulsen, Jan OlafOslo. . . . . . . . . . . . . . . . . . . . . . . . . poulsen@pkf.no . . . . . . . . . . . . . . . . .142

Poulsen, Rex HLos Angeles . . . . . . . . . . . . . . . . . . . rpoulsen@pkfla.com. . . . . . . . . . . . . .173

Poulsen, SørenCopenhagen- City Office. . . . . . . . . . sp@krestenfoged.dk. . . . . . . . . . . . . .101

Poutsma, JackKerikeri . . . . . . . . . . . . . . . . . . . . . . jack.poutsma@pkfpl.co.nz . . . . . . . . .138

Powell, LuciaRedlands . . . . . . . . . . . . . . . . . . . . . lpowell@smc-cpas.com . . . . . . . . . . .175

Pozielli, MichaelPhiladelphia . . . . . . . . . . . . . . . . . . . mpozielli@elkocpa.com. . . . . . . . . . . .190

Prager, BruceNew York . . . . . . . . . . . . . . . . . . . . . bruce.prager@eisneramper.com . . . . .187

Prasana Kumar, SMumbai . . . . . . . . . . . . . . . . . . . . . . prasana@pkfindia.in . . . . . . . . . . . . . .118

Preciado, RichardLos Angeles . . . . . . . . . . . . . . . . . . . rpreciado@hbllp.com . . . . . . . . . . . . .172

Price, Gregory SHouston . . . . . . . . . . . . . . . . . . . . . . gprice@pkftexas.com . . . . . . . . . . . . .192

Prindl, GüntherVienna . . . . . . . . . . . . . . . . . . . . . . . guenther.prindl@pkf.at . . . . . . . . . . . . .86

Procudanov, NicolayKazan. . . . . . . . . . . . . . . . . . . . . . . . prokudanov@acg-pkf.ru . . . . . . . . . . .149

Prokopidis, AntoniosAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Pronk, DickDelft. . . . . . . . . . . . . . . . . . . . . . . . . dpk@pkfwallast.nl. . . . . . . . . . . . . . . .135

Propper, RickyNew York . . . . . . . . . . . . . . . . . . . . . ricky.propper@eisneramper.com . . . . .187

Prosch, Dale ABirmingham . . . . . . . . . . . . . . . . . . . dprosch@dentbaker.com . . . . . . . . . .171

Proskurnya, ElenaMoscow . . . . . . . . . . . . . . . . . . . . . . proskurnyae@fbk.ru . . . . . . . . . . . . . .149

Prost, DavidRegina . . . . . . . . . . . . . . . . . . . . . . . dprost@virtusgroup.ca . . . . . . . . . . . . .93

Prost, Michael JSt Louis . . . . . . . . . . . . . . . . . . . . . . mprost@muellerprost.com . . . . . . . . .182

Psaltis, EdSydney, City . . . . . . . . . . . . . . . . . . . ed.psaltis@pkf.com.au . . . . . . . . . . . . .84

PartnerNam

Partners

Pucci, John LProvidence . . . . . . . . . . . . . . . . . . . . jpucci@sansiveri.com . . . . . . . . . . . . .191

Puchert, Garth MNew York . . . . . . . . . . . . . . . . . . . . . garth.puchert@eisneramper.com. . . . .187

Punane, AijaRiga. . . . . . . . . . . . . . . . . . . . . . . . . aija.punane@pkf-latvia.lv . . . . . . . . . .128

Puran, DhangeeDurban. . . . . . . . . . . . . . . . . . . . . . . dhangee.puran@pkf.co.za. . . . . . . . . .155

Purvis, John LChristchurch. . . . . . . . . . . . . . . . . . . john@pkfgf.co.nz . . . . . . . . . . . . . . . .138

Pyatenko, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . pyatenkos@fbk.ru. . . . . . . . . . . . . . . .149

Pyne, GrantSydney, Southern Sydney . . . . . . . . . grant.pyne@pkf.com.au . . . . . . . . . . . .85

QQusous, DanaAmman . . . . . . . . . . . . . . . . . . . . . . dqusous@pkf.jo . . . . . . . . . . . . . . . . .125

RRadhika, HMumbai . . . . . . . . . . . . . . . . . . . . . . radhika@pkfindia.in . . . . . . . . . . . . . .118

Rae, AlastairEdinburgh . . . . . . . . . . . . . . . . . . . . alastair.rae@uk.pkf.com . . . . . . . . . . .169

Rahardja, HermantoJakarta. . . . . . . . . . . . . . . . . . . . . . . boy_r@pkfhadiwinata.com . . . . . . . . .119

Rahardjo, HidajatJakarta. . . . . . . . . . . . . . . . . . . . . . . hidajat@indosat.net.id. . . . . . . . . . . . .119

Rajeshwari, SChennai . . . . . . . . . . . . . . . . . . . . . . rajesh@sandsca.com . . . . . . . . . . . . .117

Ramakrishnan, SChennai . . . . . . . . . . . . . . . . . . . . . . ramki@pkfindia.in. . . . . . . . . . . . . . . .117

Rambe, PangadilanJakarta. . . . . . . . . . . . . . . . . . . . . . . hidajat@indosat.net.id. . . . . . . . . . . . .119

Ramey, DanHouston . . . . . . . . . . . . . . . . . . . . . . dramey@pkftexas.com . . . . . . . . . . . .192

Rammes, Jason PCincinnati. . . . . . . . . . . . . . . . . . . . . jrammes@barnesdennig.com . . . . . . .189

Ramnarine, VishwamintGeorgetown . . . . . . . . . . . . . . . . . . . vramnarine@yahoo.com . . . . . . . . . . .116

Ranchhoojee, SanjayPretoria . . . . . . . . . . . . . . . . . . . . . . sanjay.ranchhoojee@pkf.co.za. . . . . . .157

Randall, GrahamIpswich . . . . . . . . . . . . . . . . . . . . . . graham.randall@uk.pkf.com . . . . . . . .165

Rands, Daniel RHobart . . . . . . . . . . . . . . . . . . . . . . . daniel.rands@pkf.com.au . . . . . . . . . . .82

Partners

Rashed, HanyCairo . . . . . . . . . . . . . . . . . . . . . . . . rashed@pkf.com.eg . . . . . . . . . . . . . .103

Ratcliffe, David JSydney. . . . . . . . . . . . . . . . . . . . . . . david.ratcliffe@pkf.com.au . . . .80, 84, 85

Rauert, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . thomas.rauert@pkf-fasselt.de . . . . . . .109

Reding, CarloLuxembourg. . . . . . . . . . . . . . . . . . . carlo.reding@pkfabax.eu. . . . . . . . . . .129

Reichard, JimCharlotte . . . . . . . . . . . . . . . . . . . . . jreichard@gwllp.com . . . . . . . . . . . . .188

Reichert, JochenTauberbischofsheim . . . . . . . . . . . . . jochen.reichert@tbb.pkf.de . . . . . . . . .112

Reid, Anthony J CPort Elizabeth . . . . . . . . . . . . . . . . . . tony.reid@pkf.co.za . . . . . . . . . . . . . .156

Reid, WayneAtlanta . . . . . . . . . . . . . . . . . . . . . . . wayne.reid@pkffd.com . . . . . . . . . . . .177

Reilly, Kevin FWashington DC . . . . . . . . . . . . . . . . kreilly@pkfwittmares.com . . . . . . . . . .190

Reiter, JosefMunich . . . . . . . . . . . . . . . . . . . . . . josef.reiter@m.pkf.de . . . . . . . . . . . . .111

Retourné, MichelParis . . . . . . . . . . . . . . . . . . . . . . . . michel.retourne@pkf-ampersand.com .105

Richmond, BrianFort Collins. . . . . . . . . . . . . . . . . . . . brichmond@sampleandbailey.com . . .176

Ricketts, Brian GLiverpool . . . . . . . . . . . . . . . . . . . . . brian.ricketts@uk.pkf.com. . . . . . . . . .168

Riedel, HaraldHeidelberg . . . . . . . . . . . . . . . . . . . . h.riedel@pkf-hd.de . . . . . . . . . . . . . . .110

Rieger, JerryRegina . . . . . . . . . . . . . . . . . . . . . . . jrieger@virtusgroup.ca . . . . . . . . . . . . .93

Rindorindo, DonnyJakarta. . . . . . . . . . . . . . . . . . . . . . . donny_r@pkfhadiwinata.com . . . . . . .119

Ringer, DavidNew York . . . . . . . . . . . . . . . . . . . . . david.ringer@eisneramper.com . . . . . .187

Riva, MicheleMilan . . . . . . . . . . . . . . . . . . . . . . . . m.riva@pkf.it . . . . . . . . . . . . . . . . . . .122

Rixecker, KarstenFrankfurt . . . . . . . . . . . . . . . . . . . . . karsten.rixecker@pkf-fasselt.de . . .X, 113

Roberts, DeniseCardiff . . . . . . . . . . . . . . . . . . . . . . . denise.roberts@uk.pkf.com. . . . . . . . .169

Roberts, TomLondon . . . . . . . . . . . . . . . . . . . . . . tom.roberts@uk.pkf.com. . . . . . . . . . .171

Robertson, David JPort Elizabeth . . . . . . . . . . . . . . . . . . david.robertson@pkf.co.za . . . . . . . . .156

PartnerNam

Partners

Robison, Judith ATucson. . . . . . . . . . . . . . . . . . . . . . . jrobison@rcmllp.com . . . . . . . . . . . . .172

Roca, XavierGuayaquil. . . . . . . . . . . . . . . . . . . . . pkf@pkfecuador.com . . . . . . . . . . . . .102

Roder, Jean-ClaudeGeneva . . . . . . . . . . . . . . . . . . . . . . jean-claude.roder@scfid.ch. . . . . . . . .158

Rodrigues, Paulo GLisbon . . . . . . . . . . . . . . . . . . . . . . . paulorodrigues@pkf.pt . . . . . . . . . . . .146

Roeland, JanAmsterdam . . . . . . . . . . . . . . . . . . . jrd@pkfwallast.nl . . . . . . . . . . . . . . . .135

Roesslhuber, StephanSalzburg. . . . . . . . . . . . . . . . . . . . . . stephan.roesslhuber@pkf.at . . . . . . . . .85

Rogers, Terrance CNanaimo . . . . . . . . . . . . . . . . . . . . . t.rogers@smytheratcliffe.com . . . . . . . .93

Rohsiepe, JochenOldenburg . . . . . . . . . . . . . . . . . . . . jochen.rohsiepe@zink-partner.de. . . . .111

Rojas Sosa, JavierAsuncion . . . . . . . . . . . . . . . . . . . . . jrojas@pkf-controller.com.py . . . . . . . .144

Romanelli, Russell LChicago . . . . . . . . . . . . . . . . . . . . . . russ.romanelli@pkfchicago.com . . . . .178

Romanovskaya, LarissaSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Rooknodien, Ebrahim FCape Town . . . . . . . . . . . . . . . . . . . . ebrahim.rooknodien@pkf.co.za . . . . . .154

Rosen, Bruce JNew York . . . . . . . . . . . . . . . . . . . . . bruce.rosen@eisneramper.com. . . . . .187

Rosenberg, GaryNew York . . . . . . . . . . . . . . . . . . . . . gary.rosenberg@eisneramper.com . . .187

Rosenzweig, Alan HLivingston. . . . . . . . . . . . . . . . . . . . . alan.rosenzweig@sobel-cpa.com . . . .184

Ross, MurrayLondon . . . . . . . . . . . . . . . . . . . . . . murray.ross@uk.pkf.com . . . . . . . . . .171

Ruiz, Marisela DePanama . . . . . . . . . . . . . . . . . . . . . . mruiz@pkfpanama.com . . . . . . . . . . .143

Russell, LoriSeattle-Tacoma-Bellevue . . . . . . . . . lorir@sweeneyconrad.com . . . . . . . . .194

Ruther, Dale AAkron. . . . . . . . . . . . . . . . . . . . . . . . druther@bobermarkey.com. . . . . . . . .189

Ruusalu, ReinTallinn . . . . . . . . . . . . . . . . . . . . . . . rein.ruusalu@pkf.ee . . . . . . . . . . . . . .104

Ryan, PaoloWellington . . . . . . . . . . . . . . . . . . . . paolo.ryan@pkfmj.co.nz . . . . . . . . . . .139

Partners

SSaadi, WalidDoha . . . . . . . . . . . . . . . . . . . . . . . . walid.saadi@pkf.com.qa . . . . . . . . . . .148

Salickram, AjithPretoria . . . . . . . . . . . . . . . . . . . . . . ajith.salickram@pkf.co.za . . . . . . . . . .157

Samji, AbdulDar-es-Salaam. . . . . . . . . . . . . . . . . asamji@ke.pkfea.com. . . . . . . . . . . . .160

Sample, RogerFort Collins. . . . . . . . . . . . . . . . . . . . rsample@sampleandbailey.com . . . . .176

Samples, Teri MSt Louis . . . . . . . . . . . . . . . . . . . . . . tsamples@muellerprost.com. . . . . . . .182

Sands, Basil LNassau . . . . . . . . . . . . . . . . . . . . . . bls.pkfbah@batelnet.bs. . . . . . . . . . . . .87

Sanghera, BobVancouver . . . . . . . . . . . . . . . . . . . . bsanghera@smytheratcliffe.com . . . . . .95

Sanguines, GloriaAsuncion . . . . . . . . . . . . . . . . . . . . . gsanguines@pkf-controller.com.py . . .144

Santhanakrishnan, SNew Delhi . . . . . . . . . . . . . . . . . . . . pkf@sandsca.com; sk@pkfindia.in . . .118

Santivas, Leonard VPhiladelphia . . . . . . . . . . . . . . . . . . . lsantivasi@elkocpa.com . . . . . . . . . . .190

Santos, José de SousaOporto . . . . . . . . . . . . . . . . . . . . . . . pkfportugal@pkf.pt . . . . . . . . . . . . . . .147

Sarafanova, ElenaMoscow . . . . . . . . . . . . . . . . . . . . . . sarafanovae@fbk.ru . . . . . . . . . . . . . .149

Saxon, Grant FSydney, City . . . . . . . . . . . . . . . . . . . grant.saxon@pkf.com.au . . . . . . . . . . .84

Scaduto, StevenPhiladelphia . . . . . . . . . . . . . . . . . . . sscaduto@elkocpa.com . . . . . . . . . . .191

Scales, MichaelMelbourne . . . . . . . . . . . . . . . . . . . . michael.scales@pkf.com.au . . . . . . . . .83

Schaeffer, LindaAtlanta . . . . . . . . . . . . . . . . . . . . . . . linda.schaeffer@frazierdeeter.com. . . .177

Schwartz, SidneyNew York . . . . . . . . . . . . . . . . . . . . . sidney.schwartz@eisneramper.com . . .187

Scheaffer, RaymondSan Jose . . . . . . . . . . . . . . . . . . . . . rscheaffer@aslcpa.com . . . . . . . . . . .175

Schienstock, ArndDuisburg . . . . . . . . . . . . . . . . . . . . . arnd.schienstock@pkf-fasselt.de. . . . .108

Schinnerling, PeterHaldensleben . . . . . . . . . . . . . . . . . . peter.schinnerling@pkf-fasselt.de . . . .109

Schoeman, TheunisJohannesburg . . . . . . . . . . . . . . . . . theunis.schoeman@pkf.co.za . . . . . . .156

PartnerNam

Partners

Schofield, Ian CLeeds. . . . . . . . . . . . . . . . . . . . . . . . ian.schofield@uk.pkf.com . . . . . . . . . .167

Scholz, CarlCalgary . . . . . . . . . . . . . . . . . . . . . . carls@catalystsolutions.ca . . . . . . . . . .92

Schroeder, BurchardOldenburg . . . . . . . . . . . . . . . . . . . . zink@zink-partner.de . . . . . . . . . . . . .111

Schroeder, MariëtteDurban. . . . . . . . . . . . . . . . . . . . . . . mariette.schroeder@pkf.co.za. . . . . . .155

Schueler, UlrikeMunich . . . . . . . . . . . . . . . . . . . . . . ulrike.schueler@m.pkf.de . . . . . . . . . .113

Schöneberger, Dr PeterDuisburg . . . . . . . . . . . . . . . . . . . . . peter.schoeneberger@pkf-fasselt.de . .108

Scott, TanyaSan Diego . . . . . . . . . . . . . . . . . . . . tscott@hbllp.com . . . . . . . . . . . . . . . .174

Seaward, PaulDouglas . . . . . . . . . . . . . . . . . . . . . . paul.seaward@pkfiom.com. . . . . . . . .120

Seay, Jeffery JAtlanta . . . . . . . . . . . . . . . . . . . . . . . jeff.seay@frazierdeeter.com . . . . . . . .177

Seethalakshmi, MBangalore . . . . . . . . . . . . . . . . . . . . seethalakshmi@pkfindia.in . . . . . . . . .117

Sek Sum, AndrewPort Louis. . . . . . . . . . . . . . . . . . . . . pkf.mu@intnet.mu . . . . . . . . . . . . . . .131

Sek Sum, ChristinePort Louis. . . . . . . . . . . . . . . . . . . . . c.seksum@intnet.mu . . . . . . . . . . . . .131

Selcer, CharlesMinneapolis . . . . . . . . . . . . . . . . . . . cselcer@sdkcpa.com . . . . . . . . . . . . .181

Selenyi, ZsoltBudapest . . . . . . . . . . . . . . . . . . . . . selenyi.zsolt@pkf.hu . . . . . . . . . . . . . .117

Sell, LarryWichita. . . . . . . . . . . . . . . . . . . . . . . larry.sell@rcmcpa.com . . . . . . . . . . . .179

Semingson, KarenWatsonville. . . . . . . . . . . . . . . . . . . . ksemingson@hbllp.com . . . . . . . . . . .175

Senko, Michael CChicago . . . . . . . . . . . . . . . . . . . . . . mike.senko@wolfco-fs.com . . . . . . . .178

Serra, Henrique CamõesLisbon . . . . . . . . . . . . . . . . . . . . . . . cserra@pkf.pt. . . . . . . . . . . . . . .146, 147

Serra Sepúlveda, JorgeSantiago. . . . . . . . . . . . . . . . . . . . . . jserra@pkfchile.cl . . . . . . . . . . . . . . . . .97

Sessions, Deborah JAtlanta . . . . . . . . . . . . . . . . . . . . . . . dsessions@pkm.com . . . . . . . . . . . . .177

Sfarnas, AlexandrosAthens . . . . . . . . . . . . . . . . . . . . . . . sfarnas@hol.gr . . . . . . . . . . . . . . . . . .115

Shah, AtulNairobi . . . . . . . . . . . . . . . . . . . . . . . atulshah@ke.pkfea.com . . . . . . . . . . .126

Partners

Shah, HarishMombasa. . . . . . . . . . . . . . . . . . . . . hshah@ke.pkfea.com . . . . . . . . . . . . .126

Shah, KetanKampala. . . . . . . . . . . . . . . . . . . . . . kshah@klsa.net . . . . . . . . . . . . . . . . .162

Shah, PiyushMombasa. . . . . . . . . . . . . . . . . . . . . pshah@ke.pkfea.com . . . . . . . . . . . . .126

Shah, RajanNairobi . . . . . . . . . . . . . . . . . . . . . . . rshah@ke.pkfea.com . . . . . . . . . . . . .126

Shah, VijayNew York . . . . . . . . . . . . . . . . . . . . . vijay.shah@eisneramper.com . . . . . . .187

Shaji, Majeed MBahrain . . . . . . . . . . . . . . . . . . . . . . pkfb@batelco.com.bh. . . . . . . . . . . . .127

Shapiguzov, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . shapiguzovs@fbk.ru . . . . . . . . . . .VIII, 149

Sharpe, DuaneLos Angeles . . . . . . . . . . . . . . . . . . . dsharpe@hbllp.com . . . . . . . . . . . . . .172

Sharpe, HilaryManchester . . . . . . . . . . . . . . . . . . . hilary.sharpe@uk.pkf.com. . . . . . . . . .168

Shaw, Barry LChicago . . . . . . . . . . . . . . . . . . . . . . barry.shaw@wolfco-fs.com . . . . . . . . .178

Shaw , PaigeCalgary . . . . . . . . . . . . . . . . . . . . . . paiges@catalystsolutions.ca . . . . . . . . .92

Sheehy, Michael JSurfers Paradise, Gold Coast. . . . . . . mike.sheehy@pkf.com.au. . . . . . . . . . .84

Sheffield, MarkSan Jose . . . . . . . . . . . . . . . . . . . . . msheffield@aslcpa.com . . . . . . . . . . .175

Shen, CindyNew York . . . . . . . . . . . . . . . . . . . . . cindy.shen@eisneramper.com. . . . . . .187

Shepherd, Michael ESheffield. . . . . . . . . . . . . . . . . . . . . . michael.shepherd@uk.pkf.com . . . . . .168

Siehoff, David RChicago . . . . . . . . . . . . . . . . . . . . . . dave.siehoff@wolfco-fs.com . . . . . . . .178

Silverman, AlanToronto. . . . . . . . . . . . . . . . . . . . . . . asilverman@kbllp.ca. . . . . . . . . . . . . . .94

Simmons, Britton DTucson. . . . . . . . . . . . . . . . . . . . . . . bsimmons@rcmllp.com . . . . . . . . . . .172

Simmons, Marc RPhiladelphia . . . . . . . . . . . . . . . . . . . msimmons@elkocpa.com. . . . . . . . . .190

Simmons, BobSan Jose . . . . . . . . . . . . . . . . . . . . . bsimmons@aslcpa.com . . . . . . . . . . .175

Simmons, TonyAdelaide. . . . . . . . . . . . . . . . . . . . . . tony.simmons@pkf.com.au . . . . . . . . . .81

Simpson, Nicole TTucson. . . . . . . . . . . . . . . . . . . . . . . nsimpson@rcmllp.com . . . . . . . . . . . .172

PartnerNam

Partners

Sine, YoddiJakarta. . . . . . . . . . . . . . . . . . . . . . . yoddi_s@pkfhadiwinata.com. . . . . . . .119

Singer, MartineParis . . . . . . . . . . . . . . . . . . . . . . . . martine.singer@pkf-ampersand.com. .105

Singleton, GarethDerby. . . . . . . . . . . . . . . . . . . . . . . . gareth.singleton@uk.pkf.com . . . . . . .166

Sitdikova, DinaKazan. . . . . . . . . . . . . . . . . . . . . . . . sitdikova@acg-pkf.ru . . . . . . . . . . . . .149

Skeete, J WendellCastries . . . . . . . . . . . . . . . . . . . . . . pkf@candw.lc. . . . . . . . . . . . . . . . . . .158

Skelchy, Anthony JKuala Lumpur. . . . . . . . . . . . . . . . . . ajs@pkfmalaysia.com . . . . . . . . . . . . .130

Skou, OleCopenhagen- City Office. . . . . . . . . . os@krestenfoged.dk . . . . . . . . . . . . . .101

Sloan, Anthony CSydney, City . . . . . . . . . . . . . . . . . . . anthony.sloan@pkf.com.au . . . . . . . . . .84

Smedile, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . r.smedile@sintema.it. . . . . . . . . . . . . .123

Smirnov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . SmirnovA@fbk.ru . . . . . . . . . . . . . . . .149

Smith, Douglas JWinnipeg . . . . . . . . . . . . . . . . . . . . . dsmith@scarrowdonald.mb.ca . . . . . . .95

Smith, KennethNew York . . . . . . . . . . . . . . . . . . . . . kenneth.smith@eisneramper.com . . . .187

Smith, Richard GWilliamsburg . . . . . . . . . . . . . . . . . . rsmith@wittmares.com. . . . . . . . . . . .193

Smith, Timothy DCardiff . . . . . . . . . . . . . . . . . . . . . . . timothy.smith@uk.pkf.com . . . . . . . . .169

Smith, TonyCharlotte . . . . . . . . . . . . . . . . . . . . . tsmith@gwllp.com . . . . . . . . . . . . . . .188

Snyder, TerryLawrenceville . . . . . . . . . . . . . . . . . . tsnyder@pkfna.org . . . . . . . . . . . . . . V, VIII

Sobel, Alan DLivingston. . . . . . . . . . . . . . . . . . . . . alan.sobel@sobel-cpa.com . . . . . . . . .184

Sobel, Harold RLivingston. . . . . . . . . . . . . . . . . . . . . harold.sobel@sobel-cpa.com . . . . . . .184

Sobel, Stanley MWashington DC . . . . . . . . . . . . . . . . ss@djhpm.com . . . . . . . . . . . . . . . . .179

Soleman, TanaziJakarta. . . . . . . . . . . . . . . . . . . . . . . pkf-indo@centrin.net.id. . . . . . . . . . . .119

Solomon, MurrayNew York . . . . . . . . . . . . . . . . . . . . . murray.solomon@eisneramper.com. . .187

Sopena, ChantalLyon. . . . . . . . . . . . . . . . . . . . . . . . . csopena@cogeparc.com. . . . . . . . . . .105

Partners

Soren, James LRedlands . . . . . . . . . . . . . . . . . . . . . jsoren@smc-cpas.com . . . . . . . . . . . .175

Sorrentino, ThomasNew York . . . . . . . . . . . . . . . . . . . . . tsorrentino@pkfny.com . . . . . . . . . . . .187

Spain, Kris MAtlanta . . . . . . . . . . . . . . . . . . . . . . . kris.spain@frazierdeeter.com . . . . . . .177

Sperring, JeremyAtlanta . . . . . . . . . . . . . . . . . . . . . . . jeremy.sperring@frazierdeeter.com . . .177

Spiess, Peter FNew York . . . . . . . . . . . . . . . . . . . . . pspiess@pkfny.com . . . . . . . . . . . . . .187

Spiess, TimothyNew York . . . . . . . . . . . . . . . . . . . . . timothy.speiss@eisneramper.com . . . .187

Spnovic, AndreSydney, City . . . . . . . . . . . . . . . . . . . andre.spnovic@pkf.com.au. . . . . . . . . .84

Sporl, RobertSan Diego . . . . . . . . . . . . . . . . . . . . rsporl@pkfsandiego.com. . . . . . . . . . .174

Spurritt, DavidAdelaide. . . . . . . . . . . . . . . . . . . . . . david.spurritt@pkf.com.au . . . . . . . . . .81

Sreyas, AChennai . . . . . . . . . . . . . . . . . . . . . . asreyas@sandsca.com . . . . . . . . . . . .117

Stanford, Arvil RAtlanta . . . . . . . . . . . . . . . . . . . . . . . astanford@pkm.com. . . . . . . . . . . . . .177

Stanford, Brian KToronto - PKF Consulting Inc. . . . . . . brianstanford@pkfcanada.com . . . . . . .94

Starakis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Staribacher, Dr AndreasVienna . . . . . . . . . . . . . . . . . . . . . . . andreas.staribacher@pkfhotels.com . VII, 86

Stark, LewisNew York . . . . . . . . . . . . . . . . . . . . . lewis.stark@eisneramper.com. . . . . . .187

Stavrinides, NicholasLimassol . . . . . . . . . . . . . . . . . . . . . nicholas.s@pkf.com.cy . . . . . . . . . . . .100

Stavros, StavrouLimassol . . . . . . . . . . . . . . . . . . . . . stavros.s@pkf.com.cy. . . . . . . . . . . . .100

Stein, KlausOsnabrück . . . . . . . . . . . . . . . . . . . . klaus.stein@os.pkf.de. . . . . . . . . . . . .112

Steinberg, Joel BNew York . . . . . . . . . . . . . . . . . . . . . joel.steinberg@eisneramper.com. . . . .187

Stenger, Eva MariaBerlin . . . . . . . . . . . . . . . . . . . . . . . . eva_maria.stenger@pkf-fasselt.de . . .107

Stephenson, TobyBirmingham . . . . . . . . . . . . . . . . . . . toby.stephenson@uk.pkf.com . . . . . . .166

Stewart, CalumLondon . . . . . . . . . . . . . . . . . . . . . . calum.stewart@uk.pkf.com. . . . . . . . .164

PartnerNam

Partners

Stitt, Kirk GRedlands . . . . . . . . . . . . . . . . . . . . . kstitt@smc-cpas.com . . . . . . . . . . . . .175

Stratoti, Gregory DPhiladelphia . . . . . . . . . . . . . . . . . . . gstratoti@elkocpa.com . . . . . . . . . . . .191

Straus, Michael PRichmond. . . . . . . . . . . . . . . . . . . . . mstraus@wittmares.com . . . . . . . . . .193

Streets, James MHouston . . . . . . . . . . . . . . . . . . . . . . jstreets@pkftexas.com . . . . . . . . . . . .192

Stringer, TonyBristol . . . . . . . . . . . . . . . . . . . . . . . tony.stringer@uk.pkf.com . . . . . . . . . .169

Striplin, RhondaAtlanta . . . . . . . . . . . . . . . . . . . . . . . rhonda.striplin@frazierdeeter.com . . . .177

Strybis, Neil ICape Town . . . . . . . . . . . . . . . . . . . . neil.strybis@pkf.co.za . . . . . . . . . . . . .154

Stupler, ReynoldNew York . . . . . . . . . . . . . . . . . . . . . reynold.stupler@eisneramper.com. . . .187

Sudhir, B RAbu Dhabi . . . . . . . . . . . . . . . . . . . . brsudhir@pkfuae.com. . . . . . . . . . . . .162

Suekawa, ScottLos Angeles . . . . . . . . . . . . . . . . . . . ssuekawa@hbllp.com. . . . . . . . . . . . .172

Sukhorukova, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . t.suhorukova@pkf.kiev.ua . . . . . . . . . .162

Sukhova, IrinaMoscow . . . . . . . . . . . . . . . . . . . . . . sukhovaI@fbk.ru. . . . . . . . . . . . . . . . .149

Sully, Brian RBrisbane . . . . . . . . . . . . . . . . . . . . . brian.sully@pkf.com.au. . . . . . . . . . . . .81

Summers, Culley JChicago . . . . . . . . . . . . . . . . . . . . . . csummers@thecondongroup.com. . . .178

Sundbo, TrevorRegina . . . . . . . . . . . . . . . . . . . . . . . tsundbo@virtusgroup.ca . . . . . . . . . . . .93

Suriyanarayanan, RMumbai . . . . . . . . . . . . . . . . . . . . . . rsn@pkfindia.in. . . . . . . . . . . . . . . . . .118

Susnea, FlorentinaBucharest . . . . . . . . . . . . . . . . . . . . florentina.susnea@finconta.ro . . . . . . .148

Svinina, OlgaSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Swaim, Michael NSpartanburg . . . . . . . . . . . . . . . . . . . mswaim@swaimbrown.com . . . . . . . .192

Swart, Dr ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . christoph.swart@pkf-fasselt.de . . . . . .108

Sweet, VickiFort Collins. . . . . . . . . . . . . . . . . . . . vsweet@sampleandbailey.com . . . . . .176

Sydenham, Tim RSydney, City . . . . . . . . . . . . . . . . . . . tim.sydenham@pkf.com.au. . . . . . . . . .84

Sykes, MarkManchester . . . . . . . . . . . . . . . . . . . mark.sykes@uk.pkf.com. . . . . . . . . . .168

TTan, Wilson Y CHong Kong. . . . . . . . . . . . . . . . . . . . wilsontan@pkf-hk.com . . . . . . . . . . . . .98

Targett, LukeMelbourne . . . . . . . . . . . . . . . . . . . . luke.targett@pkf.com.au. . . . . . . . . . . .83

Tarré, AlexBarcelona. . . . . . . . . . . . . . . . . . . . . atarre@pkf.es. . . . . . . . . . . . . . . . . . .157

Tash, Brian DLondon . . . . . . . . . . . . . . . . . . . . . . brian.tash@uk.pkf.com. . . . . . . . . . . .171

Taylor, Glenn RLivingston. . . . . . . . . . . . . . . . . . . . . glenn.taylor@sobel-cpa.com. . . . . . . .184

Templin, UlfMunich . . . . . . . . . . . . . . . . . . . . . . ulf.templin@m.pkf.de . . . . . . . . . . .X, 113

Terekhov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . Terechov@fbk.ru. . . . . . . . . . . . . . . . .149

Testaverde Jr, Peter WNew York . . . . . . . . . . . . . . . . . . . . . peter.testaverde@eisneramper.com. . .187

Tettefio, Eric SowateiAccra. . . . . . . . . . . . . . . . . . . . . . . . estettefio@pkfghana.com . . . . . . . . . .114

Thomas, JoeFreetown . . . . . . . . . . . . . . . . . . . . . jothomassl@gmail.com. . . . . . . . . . . .152

Thomas, Richard JPhiladelphia . . . . . . . . . . . . . . . . . . . rthomas@elkocpa.com . . . . . . . . . . . .190

Thompson, David MSan Diego . . . . . . . . . . . . . . . . . . . . dthompson@hbllp.com . . . . . . . . . . . .174

Thompson, KyffinAdelaide. . . . . . . . . . . . . . . . . . . . . . kyffin.thompson@pkf.com.au . . . . . . . .81

Thorman, SandiCharlotte . . . . . . . . . . . . . . . . . . . . . sthorman@gwllp.com . . . . . . . . . . . . .188

Thornton, Simon JGuernsey . . . . . . . . . . . . . . . . . . . . . simon.thornton@pkfguernsey.com. . . . .97

Throop, StephenSan Diego . . . . . . . . . . . . . . . . . . . . sthroop@hbllp.com. . . . . . . . . . . . . . .174

Thum, ErichBerlin . . . . . . . . . . . . . . . . . . . . . . . . erich.thum@pkf-fasselt.de . . . . . . . . .107

Thurman, Karen CAlpharetta . . . . . . . . . . . . . . . . . . . . karen.thurman@frazierdeeter.com. . . .176

Tikhonovsky, AndreyMoscow . . . . . . . . . . . . . . . . . . . . . . tihonovskya@fbk.ru . . . . . . . . . . . . . .149

Tiplady, AndrewLeicester . . . . . . . . . . . . . . . . . . . . . andreW:tiplady@uk.pkf.com . . . . . . . .166

Partners

PartnerNam

Tjan, Tji NjitJakarta. . . . . . . . . . . . . . . . . . . . . . . hidajat@indosat.net.id. . . . . . . . . . . . .119

Todd, E JohnSydney, Southern Sydney . . . . . . . . . john.todd@pkf.com.au . . . . . . . . . . . . .85

Toney, Michael GPort of Spain . . . . . . . . . . . . . . . . . . mgtoney@pkf.co.tt . . . . . . . . . . . . . . .161

Toplis, Russell MAuckland . . . . . . . . . . . . . . . . . . . . . russell.toplis@pkfrm.co.nz . . . . . . . . .137

Topliss, LisaNottingham . . . . . . . . . . . . . . . . . . . lisa.topliss@uk.pkf.com . . . . . . . . . . .167

Torres Castro, Edwin ESan Juan . . . . . . . . . . . . . . . . . . . . . edtorres@pkfpr.com . . . . . . . . . . . . . .147

Tovar, Eddy ATegucigalpa . . . . . . . . . . . . . . . . . . . eat@pkfhonduras.com . . . . . . . . . . . .116

Tovar, JorgeTegucigalpa . . . . . . . . . . . . . . . . . . . jat@pkfhonduras.com. . . . . . . . . . . . .116

Trammell, RobSan Jose . . . . . . . . . . . . . . . . . . . . . rtrammell@aslcpa.com . . . . . . . . . . . .175

Tromp, Jean-PierrePretoria . . . . . . . . . . . . . . . . . . . . . . jptromp@pkf.co.za . . . . . . . . . . . . . . .157

Trudel, MichelMontreal . . . . . . . . . . . . . . . . . . . . . michel.trudel@fbbl.ca . . . . . . . . . . . . . .92

Tsabadze, VakhtangTbilisi . . . . . . . . . . . . . . . . . . . . . . . . vakhtang.tsabadze@ubc-i.com . . . . . .106

Tsafos, NicholasNew York . . . . . . . . . . . . . . . . . . . . . nicholas.tsafos@eisneramper.com. . . .187

Tudose, AndreeaBucharest . . . . . . . . . . . . . . . . . . . . andreea.tudose@pkfconsultor.ro . . . . .148

Tuley, Patrick AAtlanta . . . . . . . . . . . . . . . . . . . . . . . ptuley@pkm.com . . . . . . . . . . . . . . . .177

Tully, MarkDublin . . . . . . . . . . . . . . . . . . . . . . . m.tully@pkf.ie . . . . . . . . . . . . . . . . . .120

Tumbaco, YeseniaGuayaquil. . . . . . . . . . . . . . . . . . . . . ytumbaco@pkfecuador.com . . . . . . . .102

Turck, AnneLyon. . . . . . . . . . . . . . . . . . . . . . . . . turck@pkf.fr . . . . . . . . . . . . . . . . . . . .105

Turner, Dennis AMelbourne . . . . . . . . . . . . . . . . . . . . dennis.turner@pkf.com.au . . . . . . . . . .83

Tuson, SuzanneDetroit . . . . . . . . . . . . . . . . . . . . . . . stuson@claytonmckervey.com. . . . . . .181

Tuttle, David PRedlands . . . . . . . . . . . . . . . . . . . . . dtuttle@smc-cpas.com. . . . . . . . . . . .175

Tyrrell, Robert JWashington, DC . . . . . . . . . . . . . . . . rt@djhpm.com . . . . . . . . . . . . . . . . . .179

Partners

UUribe, CristóbalBogotá . . . . . . . . . . . . . . . . . . . . . . . ucristobal@amezquita.com.co. . . . . . . .98

VVadher, AlpeshNairobi . . . . . . . . . . . . . . . . . . . . . . . avadher@ke.pkfea.com . . . . . . . . . . .126

Vakkilaynen, ArtemSt Petersburg . . . . . . . . . . . . . . . . . . office@mcd.spb.ru . . . . . . . . . . . . . . .150

Vallazza, EdoardoBrescia. . . . . . . . . . . . . . . . . . . . . . . e.vallazza@pkf.it . . . . . . . . . . . . . . . . .121

van den Berg, AnnJohannesburg . . . . . . . . . . . . . . . . . ann.vdberg@pkf.co.za . . . . . . . . . . . .156

van den Berg, SiccoDelft. . . . . . . . . . . . . . . . . . . . . . . . . sb@pkfwallast.nl . . . . . . . . . . . . . . . .135

van den Bossche, MarcAntwerp . . . . . . . . . . . . . . . . . . . . . . mvdb@pkf.be. . . . . . . . . . . . . . . . . . . .87

van den Broeck, DirkAntwerp . . . . . . . . . . . . . . . . . . . . . . dvdb@pkf.be . . . . . . . . . . . . . . . . . . . .87

van der Aalst, WilbertRotterdam . . . . . . . . . . . . . . . . . . . . wva@pkfwallast.nl . . . . . . . . . . . . . . .136

van der Walt, BernardCape Town . . . . . . . . . . . . . . . . . . . . bernard.vanderwalt@pkf.co.za . . . . . .154

van Dijk, RenéDelft. . . . . . . . . . . . . . . . . . . . . . . . . rvd@pkfwallast.nl . . . . . . . . . . . . . . . .135

van Ek, AnkoAmsterdam . . . . . . . . . . . . . . . . . . . ave@pkfwallast.nl. . . . . . . . . . . . . . . .135

van Goeverden, LornaPort Elizabeth . . . . . . . . . . . . . . . . . . lorna.vangoeverden@pkf.co.za . . . . . .156van Hamersveld, HansWoerden . . . . . . . . . . . . . . . . . . . . . jh@pkfwallast.nl . . . . . . . . . . . . . . . . .136

van Kerkom, RalphCologne . . . . . . . . . . . . . . . . . . . . . . ralph.van.kerkom@pkf-fasselt.de . . . .107

van Kerkom, WolfgangCologne . . . . . . . . . . . . . . . . . . . . . . wolfgang.van.kerkom@pkf-fasselt.de .107

van Manen, LouisJohannesburg . . . . . . . . . . . . . . . . . louis.vmanen@pkf.co.za . . . . . . . . . . .156

van Nistelrode, HannekeDelft. . . . . . . . . . . . . . . . . . . . . . . . . jvn@pkfwallast.nl . . . . . . . . . . . . . . . .135

van Pelt, RobDelft. . . . . . . . . . . . . . . . . . . . . . . . . rp@pkfwallast.nl . . . . . . . . . . . . . . . . .135

van Sonderen, HansAmsterdam . . . . . . . . . . . . . . . . . . . jvs@pkfwallast.nl . . . . . . . . . . . . . . . .135

van Vliet, FrenkWoerden . . . . . . . . . . . . . . . . . . . . . fvv@pkfwallast.nl . . . . . . . . . . . . . IX, 136

Partners

PartnerNam

Vega, Rodolfo MuñozQueretaro. . . . . . . . . . . . . . . . . . . . . rmunoz@pkfmexico.com. . . . . . . . . . .133

Verheyen, RiaBrussels. . . . . . . . . . . . . . . . . . . . . . rv@pkf.be . . . . . . . . . . . . . . . . . . . . . .88

Vermaak, TheoNew York . . . . . . . . . . . . . . . . . . . . . tvermaak@pkfny.com . . . . . . . . . . IX, 187

Veronese, HenryAdelaide. . . . . . . . . . . . . . . . . . . . . . henry.veronese@pkf.com.au . . . . . . . . .81

Veuleman, MichaelHouston . . . . . . . . . . . . . . . . . . . . . . mveuleman@pkftexas.com . . . . . . . . .192

Veys, TanguyKnokke. . . . . . . . . . . . . . . . . . . . . . . t.veys@flamand.be . . . . . . . . . . . . . . . .89

Vicic, Larry GVancouver . . . . . . . . . . . . . . . . . . . . vicic@smytheratcliffe.com. . . . . . . . . . .94

Vicuña Cubillos, LuisSantiago. . . . . . . . . . . . . . . . . . . . . . lvicuna@pkfchile.cl . . . . . . . . . . . . . . . .97

Vila Naranjo, EmilioLima . . . . . . . . . . . . . . . . . . . . . . . . emiliovila@pkfperu.com . . . . . . . . . . .144

Vila Naranjo, EnriqueLima . . . . . . . . . . . . . . . . . . . . . . . . vilanaranjo@pkfperu.com . . . . . . . . . .144

Villagarcia, SergioBuenos Aires . . . . . . . . . . . . . . . . . . svillagarcia@pkfargentina.com.ar. V, VI, IX, 80

Villwock, FrankBraunschweig . . . . . . . . . . . . . . . . . frank.villwock@pkf-fasselt.de . . . . . . .107

Vindelev, KasperCopenhagen Glostrup . . . . . . . . . . . . k.vindelev@pkf-mjv.dk . . . . . . . . . . . .101

Visser, JackWoerden . . . . . . . . . . . . . . . . . . . . . jvi@pkfwallast.nl . . . . . . . . . . . . . . . . .136

Vlyminckx, PatrickAntwerp . . . . . . . . . . . . . . . . . . . . . . pv@pkf.be . . . . . . . . . . . . . . . . . . . . . .87

Voelker, WolfgangHamburg . . . . . . . . . . . . . . . . . . . . . wolfgang.voelker@pkf-fasselt.de. . . . .107

Vogelaar, HansRotterdam . . . . . . . . . . . . . . . . . . . . jpv@pkfwallast.nl . . . . . . . . . . . . . . . .136

Vogt, CarstenMagdeburg . . . . . . . . . . . . . . . . . . . carsten.vogt@pkf-fasselt.de . . . . . . . .111

Voisey, Howard GBirmingham . . . . . . . . . . . . . . . . . . . howard.voisey@uk.pkf.com. . . . . . . . .166

Volper, OlivierGeneva . . . . . . . . . . . . . . . . . . . . . . olivier.volper@scfid.ch. . . . . . . . . . . . .158

Voropaev, YuriSt Petersburg . . . . . . . . . . . . . . . . . . gradova@mcd.spb.ru . . . . . . . . . . . . .150

Vorster, IanJohannesburg . . . . . . . . . . . . . . . . . ian.vorster@pkf.co.za . . . . . . . . . . . . .156

Partners

Voth, Gary JHouston . . . . . . . . . . . . . . . . . . . . . . gvoth@pkftexas.com. . . . . . . . . . . . . .192

Vucicevic, VladoSan Diego . . . . . . . . . . . . . . . . . . . . vvucicevic@pkfsandiego.com . . . . . . .174

WWadell, Roger ERedlands . . . . . . . . . . . . . . . . . . . . . rwadell@smc-cpas.com . . . . . . . . . . .175

Wadsworth, WendeSeattle-Tacoma-Bellevue . . . . . . . . . wende@sweeneyconrad.com . . . . . . .194

Wagner, CarolSan Jose . . . . . . . . . . . . . . . . . . . . . cwagner@aslcpa.com. . . . . . . . . . . . .175

Wah, RobinChristchurch. . . . . . . . . . . . . . . . . . . robin@pkfgf.co.nz. . . . . . . . . . . . . . . .138

Wakeman, GrahamSydney, City . . . . . . . . . . . . . . . . . . . graham.wakeman@pkf.com.au. . . . . . .84

Walker, J DelHouston . . . . . . . . . . . . . . . . . . . . . . dwalker@pkftexas.com. . . . . . . . . . . .192

Walker, KevinCharlotte . . . . . . . . . . . . . . . . . . . . . kwalker@gwllp.com . . . . . . . . . . . . . .188

Wallace, William RNassau . . . . . . . . . . . . . . . . . . . . . . wrw.pkfbah@batelnet.bs. . . . . . . . . . . .87

Wallis, DougVancouver . . . . . . . . . . . . . . . . . . . . dwallis@smytheratcliffe.com. . . . . . . . .95

Walraven, MarcelWoerden . . . . . . . . . . . . . . . . . . . . . mwa@pkfwallast.nl. . . . . . . . . . . . . . .136

Walters, Beth MVancouver - PKF Consulting Inc . . . . bethwalters@pkfcanada.com . . . . . . . .95

Walther, David MSt Louis . . . . . . . . . . . . . . . . . . . . . . dwalther@muellerprost.com . . . . . . . .182

Wan, Derek T SHong Kong. . . . . . . . . . . . . . . . . . . . derekwan@pkf-hk.com. . . . . . . . . . . . .98

Warlich, CorinnaHamburg . . . . . . . . . . . . . . . . . . . . . corinna.warlich@pkf-fasselt.de . . . IX, 109

Warner, NickLondon . . . . . . . . . . . . . . . . . . . . . . nick.warner@uk.pkf.com . . . . . . . . . .171

Warren, Michael PAlpharetta . . . . . . . . . . . . . . . . . . . . michael.warren@frazierdeeter.com . . .176

Watts, Cindy RRedlands . . . . . . . . . . . . . . . . . . . . . cwatts@smc-cpas.com. . . . . . . . . . . .175

Way, ScottAdelaide. . . . . . . . . . . . . . . . . . . . . . scott.way@pkf.com.au . . . . . . . . . . . . .81

Weaver-Sasman, YolandaCape Town . . . . . . . . . . . . . . . . . . . . yolanda.sasman@pkf.co.za. . . . . . . . .154

Partners

PartnerNam

Weber, NeilSaskatoon . . . . . . . . . . . . . . . . . . . . nweber@virtusgroup.ca . . . . . . . . . . . .94

Weber, RonaldLuxembourg. . . . . . . . . . . . . . . . . . . ronald.weber@pkfwb.eu . . . . . . . . . . .129

Weighell, RichardLondon . . . . . . . . . . . . . . . . . . . . . . richard.weighell@uk.pkf.com . . . . . . .171

Weinstein, CharlesNew York . . . . . . . . . . . . . . . . . . . . . charles.weinstein@eisneramper.com. .187

Weir, PeterLos Angeles . . . . . . . . . . . . . . . . . . . pweir@hbllp.com . . . . . . . . . . . . . . . .172

Weiss, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.weiss@eisneramper.com . . . .187

Weissenberg, KennethNew York . . . . . . . . . . . . . . . . . . . . . kenneth.weissenberg@eisneramper.com 187

Welch, JamesLondon . . . . . . . . . . . . . . . . . . . . . . james.welch@uk.pkf.com . . . . . . . . . .171

Welker, CurtSan Diego . . . . . . . . . . . . . . . . . . . . cwelker@pkfsandiego.com . . . . . . . . .174

Westreich, JeffToronto. . . . . . . . . . . . . . . . . . . . . . . jwestreich@kbllp.ca . . . . . . . . . . . . . . .94

Whelan, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . peter.whelan@pkf.com.au. . . . . . . . . . .81

Whitaker, Nick MLondon . . . . . . . . . . . . . . . . . . . . . . nick.whitaker@uk.pkf.com . . . . . . . . .171

White III, Albert SNewport News . . . . . . . . . . . . . . . . . awhite@wittmares.com. . . . . . . . . . . .193

Whitlock, RhodriGuildford . . . . . . . . . . . . . . . . . . . . . rhodri.whitlock@uk.pkf.com . . . . . . . .170

Whitt III, William OBirmingham . . . . . . . . . . . . . . . . . . . wwhitt@dentbaker.com. . . . . . . . . . . .171

Whittal, Ian GPort Elizabeth . . . . . . . . . . . . . . . . . . ian.whittal@pkf.co.za . . . . . . . . . . . . .156

Whittingham, KenSydney, City . . . . . . . . . . . . . . . . . . . ken.whittingham@pkf.com.au . . . . . . . .84

Whyte, NeilEdinburgh . . . . . . . . . . . . . . . . . . . . neil.whyte@uk.pkf.com. . . . . . . . . . . .169

Widmann, MichaelVienna (Hotel Consulting) . . . . . . . . . michael.widmann@pkfhotels.com . . .X, 86

Wilcox, Chris LLas Vegas . . . . . . . . . . . . . . . . . . . . cwilcox@jjwcpa.com. . . . . . . . . . . . . .182

Wild, AmandaDouglas . . . . . . . . . . . . . . . . . . . . . . amanda.wild@pkfiom.com . . . . . . . . .120

Wille, Eric RMinneapolis . . . . . . . . . . . . . . . . . . . ewille@sdkcpa.com . . . . . . . . . . . . . .181

Partners

Williams, Guillermo FMexico City South. . . . . . . . . . . . . . . gwilliams@pkfmexico.com . . . . . . . . .132

Williamson, FrankBirmingham . . . . . . . . . . . . . . . . . . . frank.williamson@uk.pkf.com . . . . . . .166

Wilson, Richard DNottingham . . . . . . . . . . . . . . . . . . . rick.wilson@uk.pkf.com . . . . . . . . . . .167

Windley, BrianNorfolk. . . . . . . . . . . . . . . . . . . . . . . bwindley@wittmares.com . . . . . . . . . .193

Witt, Alan SNewport News . . . . . . . . . . . . . . . . . awitt@wittmares.com . . . . . . . . . . . . .193

Wohldorf, SebastianMunich . . . . . . . . . . . . . . . . . . . . . . sebastian.wohldorf@m.pkf.de . . . . IX, 111

Wojciechowski, MarekWarsaw . . . . . . . . . . . . . . . . . . . . . marek.wojciechowski@pkfaudyt.pl . . .145

Wolff, MichaelNew York . . . . . . . . . . . . . . . . . . . . . michael.wolff@eisneramper.com. . . . .187

Wolpert, HankRichardson. . . . . . . . . . . . . . . . . . . . hank.wolpert@pkfc.com . . . . . . . . . . .196

Wong, BrianKuala Lumpur. . . . . . . . . . . . . . . . . . brianw@pkfmalaysia.com . . . . . . . . . .130

Wood, David CAtlanta . . . . . . . . . . . . . . . . . . . . . . . dwood@pkm.com. . . . . . . . . . . . . . . .177

Woodford, Graham RNorwich . . . . . . . . . . . . . . . . . . . . . . graham.woodford@uk.pkf.com . . . . . .165

Woodworth, R MarkAtlanta . . . . . . . . . . . . . . . . . . . . . . . mark.woodworth@pkfc.com . . . . . . . .196

Woodworth, ReedBoston . . . . . . . . . . . . . . . . . . . . . . . reed.woodworth@pkfc.com. . . . . . . . .197

Wozar, Dr StefanWuerzburg . . . . . . . . . . . . . . . . . . . . stefan.wozar@pkf-issing.de . . . . . . . .113

Wylie, SusanDublin . . . . . . . . . . . . . . . . . . . . . . . s.wylie@pkf.ie . . . . . . . . . . . . . . . . . .120

Wörner, HorstFrankfurt . . . . . . . . . . . . . . . . . . . . . horst.woerner@pkf-fasselt.de . . . . . . .108

YYabrov, David AToronto. . . . . . . . . . . . . . . . . . . . . . . dyabrov@kbllp.ca . . . . . . . . . . . . . . . . .94

Yusufu, IsaKaduna . . . . . . . . . . . . . . . . . . . . . . iyusufu@pkfnig.com . . . . . . . . . . . . . .141

Yusupova, TatyanaKazan. . . . . . . . . . . . . . . . . . . . . . . . yusupova@acg-pkf.ru . . . . . . . . . . . . .149

ZZbar, JoelNew York . . . . . . . . . . . . . . . . . . . . . joel.zbar@eisneramper.com . . . . . . . .187

Zaitseva, YuliaMoscow . . . . . . . . . . . . . . . . . . . . . . zaitsevaj@fbk.ru . . . . . . . . . . . . . . . . .149

Zarkal, AbdellatifCasablanca . . . . . . . . . . . . . . . . . . . zarkal@pkfmaroc.com . . . . . . . . . . . .133

Zeff, LawrenceNew York . . . . . . . . . . . . . . . . . . . . . lawrence.zeff@eisneramper.com. . . . .187

Zefi, JonNew York . . . . . . . . . . . . . . . . . . . . . jon.zefi@eisneramper.com . . . . . . . . .187

Zehnder, BrunoZürich . . . . . . . . . . . . . . . . . . . . . . . bruno.zehnder@pkf.ch . . . . . . . . . . . .160

Zermini, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . g.zermini@pkf.it . . . . . . . . . . . . . . . . .122

Zhang, YanNew York . . . . . . . . . . . . . . . . . . . . . yan.zhang@eisneramper.com . . . . . . .187

Zorgenfreija, MarutaRiga. . . . . . . . . . . . . . . . . . . . . . . . . maruta.zorgenfreija@pkf-latvia.lv. . . . .128

Zouridakis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . pkfathen@otenet.gr . . . . . . . . . . . . . .115

Zünkler, MaxCologne . . . . . . . . . . . . . . . . . . . . . . max.zuenkler@pkf-fasselt.de . . . . . . .107

Partners

PartnerNam

Directory of PKF International Member Firms

Algeria - Antigua

ALgERIA

Time Zone GMT+1Dial in code 213Dial out code 00

AlgerPKF Algerie T: 21 28 11 75Cite EPLF DES 216 Logements F: 21 28 80 03Tour no1 appt 04 BP 22 E: contact@pkftunisie.comGaridi 01 W: pkftunisie.comKoubaAlger

Out of Hours Contact: Lassad Marouani 00216 20 30 59 06

International Liaison Partner: Lassaad Marouani pkf.marwani@gnet.tn

Partners:Ibrahim Ben Abdennebi benabdennebi@yahoo.frFaical Daoud f.daoud@pkftunisie.comIbrahim Meguellati meguellati@wissal.dz

ANgOLA

LuandaPKF Angola - Auditores e Consultores, SA T: 923 443 149Rua da Missão nº 147 - 6º D F: 222 338 957Luanda E: pkfportugal@pkf.pt

International Liaison Partner: José de Sousa Santos pkfportugal@pkf.pt

Partners:Henrique Camões Serra

(Initial contact through Lisbon, Portugal office)

ANTIgUA

Time Zone GMT-4 Dial in code 1Dial out code 11

St John'sPannell Kerr Forster T: 268 462 0827Redcliffe Street F: 268 462 4747St John's, Antigua E: pannellf@candw@ag

Postal Address:PO Box 159St John's, Antigua

International Liaison Partner: Wilbur A Harrigan pannellf@candw@ag

Partners:Omax A E Gardner pannells@caribsurf.com

Argentina - Australia

ARgENTINA

Time Zone GMT-3Dial in code 54Dial out code 00

Buenos AiresPKF Villagarcia & Asociados T: 11 5235 6393Esmeralda 625, 1er Piso F: 11 5235 6300Buenos Aires E: pkf@pkfargentina.com.arC1007ABE W: pkfargentina.com.ar

Out of Hours Contact: Sergio A Villagarcia 911 6817 1636

International Liaison Partner: Sergio Arturo Villagarcia svillagarcia@pkfargentina.com.arPartners:Gustavo Director gdirector@pkfargentina.com.arGustavo Omar Hospital ghospital@pkfargentina.com.arEnrique M. Imperiali eimperiali@pkfargentina.com.arMarcelo H. Katz mkatz@pkfargentina.com.arJulian Pablo Laski julianlaski@pkfargentina.com.arElias Polonsky epolonsky@pkfargentina.com.ar

AUSTRALIA

Time Zone GMT+ 8 to +10 +DSTDial in code 61Dial out code 0011

SydneyPKF Australia Ltd T: 2 9251 4100Level 10 F: 2 9240 98211 Margaret Street E: david.ratcliffe@pkf.com.auSydney W: pkf.com.auNew South Wales2000

Postal Address:Level 101 Margaret StreetSydneyNew South Wales2000

Out of Hours Contact: David Ratcliffe 2 9251 4100

International Liaison Partner: David J Ratcliffe david.ratcliffe@pkf.com.au

Partners:Lance Cunningham lance.cunningham@pkf.com.auMarj Wessels marj.wessels@pkf.com.au

Australia

AdelaidePKF T: 8 7421 1400PKF House F: 8 7421 1499Level 2 E: adelaide@pkf.com.au139 Frome Street W: pkf.com.auAdelaideSouth Australia5000

Postal Address:GPO Box 2505AdelaideSouth Australia5001

Out of Hours Contact: David Spurritt 8 7421 1400

International Liaison Partner: David Spurritt david.spurritt@pkf.com.au

Partners:Geoff Edwards geoff.edwards@pkf.com.auDavid Fechner david.fechner@pkf.com.auPeter Hunt peter.hunt@pkf.com.auPeter Khoury peter.khoury@pkf.com.auWayne Manna wayne.mann@pkf.com.auIan Painter ian.painter@pkf.com.auTony Simmons tony.simmons@pkf.com.auKyffin Thompson kyffin.thompson@pkf.com.auHenry Veronese henry.veronese@pkf.com.auScott Way scott.way@pkf.com.auPeter Whelan peter.whelan@pkf.com.auGeorge Yatzis george.yatzis@pkf.com.au

BrisbanePKF T: 7 3226 3555Level 6 F: 7 3226 3500AMP Place, 10 Eagle Street E: john.keating@pkf.com.auBrisbane W: pkf.com.auQueensland4000

Postal Address:GPO Box 1078BrisbaneQueensland4001

Out of Hours Contact: John D Keating 7 3226 3555

International Liaison Partner: John D Keating john.keating@pkf.com.au

Partners:Gerry Collins gerry.collins@pkf.com.auKim Colyer kim.colyer@pkf.com.auCarol M Hull carol.hull@pkf.com.auMatthew Joiner matthew.joiner@pkf.com.auAlbert Loots albert.loots@pkf.com.auBrett Plant brett.plant@pkf.com.auBrian R Sully brian.sully@pkf.com.au

Australia

CanberraPKF - Di Bartolo Diamond & Mihailaros T: 2 6257 7500Level 7 F: 2 6257 759928 University Avenue E: canberra@pkf.com.auCanberra City W: pkf.com.auACT 2600

Postal Address:GPO Box 588CanberraACT 2601

International Liaison Partner: Ross Di Bartolo ross.dibartolo@ddmca.com.au

Partners:George Diamond george.diamond@ddmca.com.au John Mihailaros john.mihailaros@ddmca.com.au

Central CoastPKF T: 2 9251 4100Suite 13, 14 Pioneer Avenue F: 2 9240 9821Tuggerah Business Park E: david.ratcliffe@pkf.com.auTuggerah W: pkf.com.auNew South Wales2259

Postal Address:PO Box 3686TuggerahNSW2259

Out of Hours Contact: David J Ratcliffe 2 9251 4100

Partners:Jennifer Nairne jennifer.nairne@pkf.com.au

HobartPKF T: 3 6231 9233AMP Building F: 3 6231 928827 Elizabeth Street E: hobart@pkf.com.auHobart W: pkf.com.auTasmania7000

Postal Address:GPO Box 2115HobartTasmania7001

Out of Hours Contact: Daniel R Rands 0418 136 140

International Liaison Partner: Daniel R Rands daniel.rands@pkf.com.au

Australia

MelbournePKF T: 396031700Level14 F: 396023870140WilliamStreet E: melbourne@pkf.com.auMelbourne W: pkf.com.auVictoria, 3000

PostalAddress:GPOBox5099MelbourneVictoria, 3001

OutofHoursContact: MichaelScales 0403381761

InternationalLiaisonPartner: MichaelScales michael.scales@pkf.com.au

Partners:Sharon Burke sharon.burke@pkf.com.auRichardADean richard.dean@pkf.com.auAltan Djenab altan.djenab@pkf.com.auMark Eyles mark.eyles@pkf.com.auTom Fazio tom.fazio@pkf.com.auDavidJGarvey david.garvey@pkf.com.auBruce Growcott bruce.growcott@pkf.com.auJohnKelly john.kelly@pkf.com.auKumar Krishnasamy kumar.krishnasamy@pkf.com.auSimonJMarsh simon.marsh@pkf.com.auJamesMooney james.mooney@pkf.com.auJohnPaolacci john.paolacci@pkf.com.auLuke Targett luke.targett@pkf.com.auDennis A Turner dennis.turner@pkf.com.au

Mount BarkerPKF T: 88398230057WellingtonRoad F: 883982306Mount Barker E: forward@pkfmb.com.auSouth Australia W: pkfmb.com.au5251

PostalAddress:POBox776Mount Barker5251

OutofHoursContact: RickCopping 0428844990

InternationalLiaisonPartner: RickCopping rick@pkfmb.com.au

PerthPKF Mack & Co T: 942689992nd Floor F: 9426890035 Havelock St E: perth@pkfmack.com.auWestPerthWA6005 W: pkf.com.au

Postal AddressPOBox609WestPerthWA6872

OutofHoursContact: TonyMaclean 0418904905

MatthewVanRiessen 0402012171

InternationalLiaisonPartner: TonyMaclean tony.maclean@pkf.com.au

Partners:MatthewVanRiessen matthew.vanriessen@pkf.com.auDarren Shillington darren.shillington@pkf.com.auCarl Longshaw carl.longshaw@pkf.com.auNicholas Calder nicholas.calder@pkf.com.auChrisRoos chris.roos@pkf.com.auSimon Fermanis simon.fermanis@pkf.com.au

Australia

Surfers Paradise, gold CoastPKF Gold Coast T: 7 5553 1000Level 5 F: 7 5553 1001RSL Centre E: mike.sheehy@pkf.com.au9 Beach Road W: pkf.com.auSurfers ParadiseQueensland, 4217

Postal Address:PO Box 588Surfers ParadiseQueensland, 4217

Out of Hours Contact: Mike Sheehy 7 5564 6353

International Liaison Partner: Michael J Sheehy mike.sheehy@pkf.com.au

Partners:William G (Grant) Chatham grant.chatham@pkf.com.auBrent Cohen brent.cohen@pkf.com.auScott J McMurtrie scott.mcmurtrie@pkf.com.auStephen J O'Keefe stephen.o’keefe.pkf.com.au

Sydney, CityPKF T: 2 9251 4100Level 10 F: 2 9240 98211 Margaret Street, Sydney E: david.ratcliffe@pkf.com.auNew South Wales, 2000 W: pkf.com.au

Partners:John A Afford john.afford@pkf.com.auHelen Argiris helen.argiris@pkf.com.auStephen S Bladwell stephen.bladwell@pkf.com.auJohn Bresolin john.bresolin@pkf.com.auPaul Bull paul.bull@pkf.com.auPaul Cheeseman paul.cheeseman@pkf.com.auAtle Crowe-Maxwell atle.crowe-maxwell@pkf.com.auVince Fayad vince.fayad@pkf.com.auChris D Freckmann chris.freckmann@pkf.com.auBruce R Gordon bruce.gordon@pkf.com.auMichael N Grant michael.grant@pkf.com.auPhilip Henry philip.henry@pkf.com.auGary B Holbrook gary.holbrook@pkf.com.auJonathan Karlovsky jonathan.karlovsky@pkf.com.auAndrew E Kesik andrew.kesik@pkf.com.auRobert D King robert.king@pkf.com.auMarcus Leonard marcus.leonard@pkf.com.auJohn F Lord john.lord@pkf.com.auPaul Lyon paul.lyon@pkf.com.auArthur J Milner arthur.milner@pkf.com.auCarlo Moretti carlo.moretti@pkf.com.auJennifer Nairne jennifer.nairne@pkf.com.auEd Psaltis ed.psaltis@pkf.com.auGrant F Saxon grant.saxon@pkf.com.auAnthony C Sloan anthony.sloan@pkf.com.auAndre Spnovic andre.spnovic@pkf.com.auTim R Sydenham tim.sydenham@pkf.com.auGraham Wakeman graham.wakeman@pkf.com.auKen Whittingham ken.whittingham@pkf.com.au

Australia - Austria

Sydney, Southern SydneyPKF T: 2 9525 0244Level 3 F: 2 9240 9821304-318 The Kingsway E: david.ratcliffe@pkf.com.auCaringbah W: pkf.com.auNew South Wales2229

Postal Address:PO Box 532CaringbahNew South Wales1495

Partners:Chris J Allen chris.allen@pkf.com.auJulie Hough julie.hough@pkf.com.auGrant Pyne grant.pyne@pkf.com.auE John Todd john.todd@pkf.com.au

AUSTRIA

Time Zone GMT+1 +DSTDial in code 43Dial out code 00

SalzburgPKF Revisionstreuhand T: 662 842290Wirtschaftsprüfungsgesellschaft m.b.H F: 662 849937Reichenhallerstrasse 10a E: Stephen.Roesslhuber@pkf.atSalzburg W: pkf.at5020

Out of Hours Contact: 08:00 - 17:00 699 10075500

Partners:Hildegard Kasinger Hildegard.kasinger@pkf.atIrene Linsbauer Irene.linsbauer@pkf.atJosef Nothdurfter Josef.nothdurfter@pkf.atStephan Roesslhuber Stephan.Roesslhuber@pkf.at

Salzburg (Hotel Consulting)PKF Hotelexperts GmbH T: 662 8422900Reichenhallerstrasse 10a F: 662 849937Salzburg E: salzburg@pkfhotels.com5020 W: pkfhotels.com

Out of Hours Contact: Michael Widmann 664 60969101

International Liaison Partner: Michael Widmann michael.widmann@pkfhotels.com

Austria - Bahamas

ViennaPKF Österreicher-Staribacher T: 1 5128780Wirtschaftsprüfungs GmbH & Co KG F: 1 5124344Hegelgasse 8 E: office@pkf.atVienna W: pkf.at1010

Out of Hours Contact: Dr Andreas Staribacher 664 3008888

Partners:Dr Thomas Ausserlechner thomas.ausserlechner@pkf.atGünther Prindl guenther.prindl@pkf.atDr Andreas Staribacher andreas.staribacher@pkf.atDr Primus Österreicher primus.oesterreicher@pkf.at

Vienna (Hotel Consulting)PKF Hotelexperts GmbH T: 1 5120707Hegelgasse 8 F: 1 5120607Vienna E: vienna@pkfhotels.com1010 W: pkfhotels.com

Out of Hours Contact: Michael Widmann 66460969101

International Liaison Partner: Michael Widmann michael.widmann@pkfhotels.com

Partners:Dr Andreas Staribacher Andreas.Staribacher@pkfhotels.com

BAHAMAS

Time Zone GMT-5 +DSTDial in code 1242Dial out code 001

FreeportPKF Chartered Accountants T: 352 2912Room 22A F: 352 7284Kipling Building E: pkfgrand@batelnet.bsFreeportGrand Bahama

(For enquiries regarding the Bahamas, please contact our main office in Nassau).

Postal Address:P O Box f42581Kipling BuildingFreeportGrand Bahama

International Liaison Partner: Renee D Lockhart rdl.pkfbah@batelnet.bs

Basil L Sands bls.pkfbah@batelnet.bsWilliam R Wallace wrw:pkfbah@batelnet.bs

Bahamas - Belgium

NassauPKF Chartered Accountants T: 322 8560/1Pannell House F: 326 752444, Elizabeth Avenue E: pkfbah@batelnet.bsP O Box N-8335NassauNew Providence (N.P.)

Out of Hours Contact: William R Wallace 325 5766

International Liaison Partner: Renee D. Lockhart rdl.pkfbah@batelnet.bs

Partners:Basil L Sands bls.pkfbah@batelnet.bsWilliam R Wallace wrw:pkfbah@batelnet.bs

BELARUS

MinskFBK-Bel Limited T: 375 17 262 51 5339/1-12 Koltsov str. F: 375 17 280 38 43Minsk E: alex@fbk.by220090 W: fbk.by

Out of Hours Contact: Alexey Petuh 375 29 666 15 85

International Liaison Partner: Alexey Petuh alex@fbk.by

BELgIUM

AntwerpPKF Bedrijfsrevisoren T: 3 235 66 66(Auditors) / PKF Accountants F: 3 235 22 22& Belastingconsulenten (Tax consultants) E: Antwerp@pkf.bePotvlietlaan 6 W: pkf.beAntwerp2600

Out of Hours Contact: Paul De Weerdt 478 66 65 22

International Liaison Partner: Paul De Weerdt pdw@pkf.bePartners:Lode Agache la@pkf.beMarc Bastenie mb@pkf.beDirk Beunen db@pkf.beDanny De Jonge ddj@pkf.beLuc Deltour ld@pkf.beHilde Gaublomme hg@pkf.beGeert Lefebvre gl@pkf.beSteven Pazen sp@pkf.beMarc van den Bossche mvdb@pkf.beDirk van den Broeck dvdb@pkf.bePatrick Vlyminckx pv@pkf.be

Belgium

AntwerpPKF Corporate Finance & Advisory T: 3 235 88 88Potvlietlaan 6 F: 3 235 22 22Antwerp E: Antwerp@pkf.be2600 W: pkf.be

BrusselsPKF Bedrijfsrevisoren (Auditors) / T: 2 242 11 40PKF Accountants & Belastingconsulenten F: 2 242 03 45(Tax Consultants) E: brussel@pkf.beMetrologielaan 10 B 15 W: pkf.beBrussels1130

Out of Hours Contact: Ria Verheyen 478 66 65 24

International Liaison Partner: Ria Verheyen rv@pkf.be

Partners:Dirk Beunen db@pkf.beGunther Loits glo@pkf.be

BrusselsPKF Management Consulting Services T: 2 242 11 41Metrologielaan 10 B 15 F: 2 242 03 45Brussels E: gl@pkf.be1130 W: pkf.be

Out of Hours Contact: Geert Lefebvre 478 66 65 23

BrusselsPKF Interim Management T: 2 242 11 41Metrologielaan 10 B 15 F: 2 242 03 45Brussels E: glenn.declerck@pkf.be1130 W: pkf.be

Out of Hours Contact: Glenn De Clerck 478 66 65 17

Partners:Glenn De Clerck glenn.declerck@pkf.be

HasseltPKF bedrijfsrevisoren (Auditors) / T: 11 22 72 45PKF accountants & belastingconsulenten F: 11 24 21 48(Tax consultants) E: hasselt@pkf.beMaastrichtersteenweg 8 B 5-6 W: pkf.beHasselt3500

International Liaison Partner: Paul De Weerdt pdw@pkf.be

Partners:Herwig Mullens hmu@pkf.be

Belgium - Bolivia

KnokkeFlamand & Partners T: 50 63 11 63Accountants & Belastingconsulenten F: 50 63 11 73't Walletje 18 E: knokke@pkf.beNatiënlaan 125 W: pkf.beKnokke-Heist, 8300

Out of Hours Contact: Guy Flamand 475 23 60 78

International Liaison Partner: Guy Flamand g.flamand@flamand.be

Partners:Tanguy Veys t.veys@flamand.be

BELIZE

Belize CityPKF Belize T: 227 7428Regent House F: 227 882435 Regent Street E: pkfbz@btl.netBelize City00000

Postal Address:PO Box 28035 Regent StreetBelize City

International Liaison Partner: Douglas Erskine pkfbz@btl.net

Partners:Jose A Bautista pkfbz@btl.net

BOLIVIA

CochabambaGarcia Veramendi & Asociados - T: 4 4486016PKF Bolivia F: 4 4486017Calle Pedro Blanco N° 1344 E: odelgadillo@pkfbolivia.comEdificio Continental, Piso 8 W: pkfbolivia.comCochabamba, 5863

Out of Hours Contact: Oswaldo Delgadillo Nogales 79336586

Partners:Oswaldo Delgadillo Nogales odelgadillo@pkfbolivia.com

Bolivia - Brazil

La PazGarcia Veramendi & Asociados - T: 2 242 3579PKF Bolivia F: 2 242 3708Avenida 20 de Octubre N° 6 E: gvlpz@pkfbolivia.comEdificio Zafiro W: pkfbolivia.comPiso 5, La Paz

Out of Hours Contact: Johnny Zenteno Cordero 70676306

Partners:Johnny Zenteno Cordero gvlpz@pkfbolivia.com

Santa CruzGarcia Veramendi & Asociados - T: 3 3414385PKF Bolivia F: 3 3414430Equipetrol calle 7 Este (Cordova) N° 21 E: jgveramend@pkfbolivia.comSanta Cruz, 144 W: pkfbolivia.com

Out of Hours Contact: Javier Garcia Veramendi 72155727 - 3 3375239

International Liaison Partner: Javier Garcia Veramendi veramend@entelnet.bo

BOSNIA AND HERZEgOVINA

SarajevoPKF Re Opinion d.o.o T: 33 552 151Grbavicka 4/IV F: 33 552 15271000 Sarajevo E: lejla.kaknjo@pkf-re-opinion.ba W: re-opinion.ba

Out of Hours Contact: Berna Sljokic 63 991 833

International Liaison Partner: Lejla Kaknjo lejla.kaknjo@pkf-re-opinion.ba

Miroslav Brankovic miroslav.brankovic@pkf-re-opinion.ba

BRAZIL

CuritibaDirecta PKF T: 41 3222 8432Rua Visconde do Rio Branco F: 41 3222 84321322 – 2 & 730; andar - Cj.201 E: directapkf@directapkf.com.brCuritiba - PR W: directapkf.com.brCEP: 80420 - 210

Out of Hours Contact: Artemio Bertholini 11 9983 2786

International Liaison Partner: Artemio Bertholini bertholini@directapkf.com.br

Partners:Ernesto Rubens Gelbcke gelbcke@directapkf.com.brGilberto Matheuz gmathuez@directapkf.com.br

Brazil

Porto AlegreDirecta PKF T: 51 3019 5460Av Loureiro da Silva F: 51 3019 54902001 - 7& 730; andar - Conj. 710 E: directapkf@directapkf.com.brPorto Alegre, CEP: 90050 - 240 W: directapkf.com.br

Partners:Artemio Bertholini bertholini@directapkf.com.brErnesto Rubens Gelbcke gelbcke@directapkf.com.brGilberto Matheuz gmathuez@directapkf.com.br

RecifeDirecta PKF T: 81 3465 3055Rua Visconde de Jequitinhonha F: 81 3465 3055279 - Salas 205/206 - 2& 730; andar E: directapkf@directapkf.com.brRecife - PE, CEP: 51021-190 W: directapkf.com.br

Rio de JaneiroDirecta PKF T: 21 2221 9644Rua da Assembléia F: 21 2221 964410 GR/3111, Rio de Janeiro - RJ E: directapkf@directapkf.com.brCEP: 20011 - 901 W: directapkf.com.br

Sao PauloDirecta Auditores T: 11 2141 6300Rua Vergueiro F: 11 2141 63232016 - 8˚ andar E: directa@directa.com.brSão Paulo – SP – CEP: 04102-000 W: directa.com.brBrazil

International Liaison Partner: Artemio Bertholini bertholini@directa.com.br

Partners:Ernesto Rubens Gelbcke gelbcke@directa.com.brGilberto Matheuz gmatheuz@directa.com.brAntonio Carlos Bonini Santos Pinto bonini@directa.com.brClovis Ailton Madeira madeira@directa.com.brEdson Carvalho epc@directa.com.brVagner Alves Lira vlira@directa.com.br

British Virgin Islands - Canada

BRITISH VIRgIN ISLANDS

Time Zone GMT-4Dial in code 1 284Dial out code 011

Road Town, TortolaPKF (BVI) Limited T: 494 2240Geneva Place, 2nd Floor F: 494 3088333 Waterfront Drive E: info@pkfbvi.comRoad Town, Tortola, VG1110 W: pkfbvi.com

Postal Address:P.O.Box 3339Road TownTortola, VG1110

Out of Hours Contact: Meade Malone 441 7891

International Liaison Partner: Meade Malone mmalone@mwmabacus.com

Partners:Everton Knight eknight@mwmabacus.com

CAMEROON (THE)

DoualaSafecom/Sofidex - PKF T: 33 088 163Boulevard de la Liberte E: njohfrancois@yahoo.frPO Box 427, Doula, AkwaLittoral, Cameroon

(Initial contact through Lome, Togo)

Out of Hours Contact: Francois Njoh 969 950 72

CANADA

Time Zone GMT-5 to – 8 +DSTDial in code 1Dial out code 011

CalgaryCatalyst LLP T: 403 296 0082200 Quarry Park Blvd. SE F: 403 296 0088Calgary E: inquire@catalystsolutions.caAlberta, T2C 5E3 W: catalystsolutions.ca

Out of Hours Contact: Cam Crawford 403 296 0082

International Liaison Partner: Cam Crawford camc@catalystsolutions.ca

Partners:Chris Alexander chrisa@catalystsolutions.caBrock D Cairns brockc@catalystsolutions.caTim Coakwell timc@catalystsolutions.caTerri Holowath terrih@catalystsolutions.caDavid J Laycraft davidl@catalystsolutions.caDave McLellan davem@catalystsolutions.caCarl Scholz carls@catalystsolutions.caPaige Shaw paiges@catalystsolutions.ca

Canada

MontrealFBBL, PKF Inc. T: 514 729 32211100 Cremazie Boulevard East F: 514 593 8711Suite 805, Montreal E: info@fbbl.caQuebec, H2P 2X2 W: fbbl.ca

Out of Hours Contact: Gilles Bussiere 514 729 3221

International Liaison Partner: Gilles Bussiere gilles.bussiere@fbbl.ca

Partners:Anne-Marie Desloges annemarie.desloges@fbbl.caPierre Fauteux pierre.fauteux@fbbl.caScott Grafton scott.grafton@fbbl.caRobert Leewarden robert.leewarden@fbbl.caMichel Trudel michel.trudel@fbbl.ca

NanaimoSmythe Ratcliffe LLP T: 250 751 26688C - 2220 Bowen Road F: 250 751 2058Nanaimo E: info@smytheratcliffe.comBritish Columbia, V9S IH9 W: smytheratcliffe.com

Out of Hours Contact: Larry G Vicic 604 687 1231

International Liaison Partner: Larry G Vicic vicic@smytheratcliffe.com

Partners:Terrance C Rogers trogers@smytheratcliffe.com

North VancouverSmythe Ratcliffe LLP T: 604 925 1317305 - 221 Esplanade West F: 604 925 1118East Tower, North Vancouver E: info@smytheratcliffe.comBritish Columbia, V7M 3J3 W: smytheratcliffe.com

Red DeerHeywood Holmes & Partners LLP T: 604 925 1317First Red Deer Place F: 604 925 1118500, 4911 – 51 Street E: office@hhpca.netRed Deer, Alberta, T4N 6V4 W: heywoodholmes.com

International Liaison Partner: Donald G Oszli doszli@hhpca.net

ReginaVirtus Group LLP T: 306 522 6500200-2208 Scarth Street F: 306 522 6222Regina, Saskatchewan E: virtus.regina@virtusgroup.caS4P 2J6 W: virtusgroup.ca

Out of Hours Contact: Doug Frondall 888 285 7677

International Liaison Partner: Doug Frondall dfrondall@virtusgroup.ca

Partners:David Prost dprost@virtusgroup.caJerry Rieger jrieger@virtusgroup.caTrevor Sundbo tsundbo@virtusgroup.ca

Canada

SaskatoonVirtus Group LLP T: 306 653 6100157 2nd Avenue North F: 306 653 4245The King George E: virtus.saskatoon@virtusgroup.caSuite 200, Saskatoon W: virtusgroup.caSaskatchewanS7K 2A9

Out of Hours Contact: Doug Frondall 888 285 7677

International Liaison Partner: Doug Frondall dfrondall@virtusgroup.ca

Partners:Aaron Dillman adillman@virtusgroup.caKelly Lutz klutz@virtusgroup.caNeil Weber nweber@virtusgroup.ca

TorontoPKF Kraft Berger Professional Corporation T: 416 494 73111 Yonge Street F: 905 475 2260Suite 1801, Toronto E: pkftoronto@pkfkb.caOntario W: pkfkb.caM5E 1W7

Out of Hours Contact: Elias Benaim 416 494 7311

International Liaison Partner: Elias Benaim ebenaim@pkfkb.ca

Partners:Howard M Bergman hbergman@pkfkb.caPaul Cohen pcohen@pkfkb.caJerry Dykopf jdykopf@pkfkb.caJay Feingold jfeingold@pkfkb.caBradley P King bking@pkfkb.caAlan Silverman asilverman@pkfkb.caJeff Westreich jwestreich@pkfkb.caDavid A Yabrov dyabrov@pkfkb.ca

Toronto - PKF Consulting IncPKF Consulting Inc T: 416 360 500030 St Patrick Street F: 416 777 15678th Floor, Toronto E: info@pkf.comOntario W: pkfcanada.comM5T 3A3

International Liaison Partner: David F Larone davidlarone@pkfcanada.com

Partners:Brian K Stanford brianstanford@pkfcanada.com

VancouverSmythe Ratcliffe LLP T: 604 687 1231355 Burrard Street F: 604 688 4675Suite 700, Vancouver E: info@smytheratcliffe.comBritish Columbia W: smytheratcliffe.comV6C 2G8

Canada

Partners:Rick A S Henshaw henshaw@smytheratcliffe.comAnita Johnson johnson@smytheratcliffe.comHerve Leong-Chung hleongchung@smytheratcliffe.comGary Luedke luedke@smytheratcliffe.comWilliam J Macaulay bmacaulay@smytheratcliffe.comRenee Martin rmartin@smytheratcliffe.comTom M Morton tmorton@smytheratcliffe.comPerry E Munton munton@smytheratcliffe.comKevin Nishi nishi@smytheratcliffe.comBob Sanghera bsanghera@smytheratcliffe.comDoug Wallis dwallis@smytheratcliffe.com

Vancouver - PKF Consulting IncPKF Consulting Inc T: 604 689 3833800 West Pender Street F: 604 689 2568Suite 1120 E: pkfvancouver@pkfcanada.comVancouver W: pkfcanada.comBritish ColumbiaV6C 2V6

Out of Hours Contact: Beth M Walters 604 689 2568

International Liaison Partner: Beth M Walters bethwalters@pkfcanada.com

VictoriaSmythe Ratcliffe LLP T: 250 382 2668209-1497 Admirals Road F: 250 382 2660Victoria E: info@smytheratcliffe.comBritish Columbia W: smythedebtadvisors.comV9A 2P9

WinnipegScarrow & Donald LLP T: 204 982 9800100 - Five Donald Street F: 204 474 2886Winnipeg E: jkelly@scarrowdonald.mb.caManitoba W: scarrowdonald.mb.caR3L 2T4

Out of Hours Contact: John F Kelly 204 982 9800

International Liaison Partner: John F Kelly jkelly@scarrowdonald.mb.ca

Partners:Peter J Donald pdonald@scarrowdonald.mb.caKeith G Findlay kfindlay@scarrowdonald.mb.caTom G Frain tfrain@scarrowdonald.mb.caDouglas J Smith dsmith@scarrowdonald.mb.ca

Cayman Islands

CAYMAN ISLANDS

george TownPKF Cayman T: 945 5889Century Yard F: 945 5907Cricket Square E: bleung@pkfcayman.com171 Elgin Avenue W: pkfcayman.comGeorge TownKY1 - 1109

Postal Address:PO Box 1782Century Yard, Cricket SquareGeorge Town, KY1 - 1109

Out of Hours Contact: 928 0672 928 0672

International Liaison Partner: Ben Leung bleung@pkfcayman.com

george TownEisnerAmper LLP T: 345 945 5889Century Yard F: 345 945 5907Cricket Square W: eisneramper.com171 Elgin AvenueGeorge TownP. O. Box 1782Grand CaymanKY1 - 1109

Out of Hours Contact: Michael Breit 516 639 0923

Michael Wolff 917 318 9911

International Liaison Partner: Michael Breit michael.breit@eisneramper.com

Michael Wolff michael.wolff@eisneramper.com

Partners:Peter Cogan peter.cogan@eisneramper.comBen Leung bleung@pkfcayman.com

george TownSquar Milner, CPAs T: 345 943 2999P. O. Box 10095 F: 949 22 2989Grand Cayman E: smilner@squarmilner.comKY1 - 1001 E: www.squarmilner.comCayman Islands

Out of Hours Contact: Steve Milner 949 222 2999

International Liaison Partner: Steve Milner smilner@squarmilner.com

Partners:Wendell Daniel

Channel Islands - China

CHANNEL ISLANDS

guernseyPKF (Guernsey) Limited T: 1481 727927P O Box 296 F: 1481 710511Suites 13 & 15 E: simon.thornton@pkfguernsey.comSarnia House W: pkfguernsey.comLe TruchotSt. Peter PortGuernsey, GY1 4NA

Out of Hours Contact: Simon J Thornton 1481 727927

International Liaison Partner: Simon J Thornton simon.thornton@pkfguernsey.com

Partners:John S Bradley john.bradley@pkfguernsey.comTimothy I Cumming tim.cumming@pkfguernsey.com

SantiagoPKF Chile Auditores Consultores Ltda T: +56 2 650 4332Santo Domingo Nº 1160 - Piso 11 F: +56 2 360 0361Santiago E: pkfchile@pkfchile.cl8320000 W: pkfchile.cl

Out of Hours Contact: Antonio González 09 5796523

International Liaison Partner: Antonio González agonzalez@pkfchile.cl

Partners:Jorge Serra Sepúlveda jserra@pkfchile.clLuis Vicuña Cubillos lvicuna@pkfchile.cl

BeijingPKF Daxin T: 86 10 8233 0558Certified Practising Accountants F: 86 10 8232 766815F Xue Yuan International Tower E: cmcpa@163.comNo 1 Zhi Chun Road W: daxincpa.com.cnHai DianBeijin100083

Out of Hours Contact: Ada Chen 86 136 2726 8676

International Liaison Partner: Ada Chen 86 136 2726 8676

China - Colombia

ShanghaiPKF Daxin T: 86 21 6840 6799Certified Practising Accountants F: 86 21 6840 648825 Floor E: cmcpa@163.comOriental International Technology Mansion W: daxincpa.com.cnNo 58 Xiang Cheng RoadPudong DistrictShanghai

Out of Hours Contact: Ada Chen 86 136 2726 8676

International Liaison Partner: Ada Chen 86 136 2726 8676

With branches in 12 other principal city locations

Hong KongPKF T: 2806 382226/F, Citicorp Centre F: 2806 371218 Whitfield Road, Causeway Bay E: info@pkf-hk.comHong Kong W: pkf-hk.com

Out of Hours Contact: David T K Leong 9789 8000

International Liaison Partner: Henry H L Leung henryleung@pkf-hk.com

Partners:David T K Leong davidleong@pkf-hk.com Wilson Y C Tan wilsontan@pkf-hk.comDerek T S Wan derekwan@pkf-hk.com

ShanghaiPKF Consulting Inc T: 21 5292 99982405 CITIC Plaza F: 21 5292 99931168 West Nanjing Rd. E: edmund.chan@pkfchina.comShanghai, 200041 W: pkfchina.com

Out of Hours Contact: Edmund Chan 13918188033

International Liaison Partner: Wingsee Auyeung wingsee@pkfchina.com

COLOMBIA

BogotáAmézquita & Cía SA T: (1) 2087500 Ext 503Calle 37 No. 24-28 F: (1) 2684650Bogotá E: amezquita@amezquita.com.co W: amezquita.com.co

Out of Hours Contact: Cristobal Uribe 3004754733

International Liaison Partner: Cristóbal Uribe ucristobal@amezquita.com.co

Partners:Vivian Amézquita avivian@amezquita.com.coFernando Cantini cferndando@amezquita.com.coDelia De Cubillos cdelia@amezquita.com.coJaime Durán djaime@amezquita.com.coHector E Galindo ghector@amezquita.com.coOscar Hernández hoscar@amezquita.com.co

Colombia - Côte d'Ivoire

MedellinAmézquita & Cía SA T: (4) 268 27 08Torre Empresarial Dann F: (4) 268 16 15Carrera 43A E: medellin@amezquita.com.coNo 7-50A, Of. 1013 W: amezquita.com.coMedellin

Out of Hours Contact: Vivian Amezquita (4) 268 27 08

Partners:Vivian Amézquita avivian@amezquita.com.coOscar Hernández hoscar@amezquita.com.co

COSTA RICA

San JoseDespacho Murillo Marchini & Co. T: 2253 03042nd Avenue F: 2283 17051st and 3rd Streets E: fmm_pkfcostarica@racsa.co.crSan Pedro Montes de OcaSan JoseSan JosePO Box 3937 - 1000

Out of Hours Contact: Fernando Murillo Marchini 2222 6593

International Liaison Partner: Fernando Murillo Marchini fmm_pkfcostarica@racsa.co.cr

Partners:Betty Calderon H fmm@pkfcostarica@racsa.co.crAbril Gordienko abrilgl@racsa.co.cr

CÔTE D'IVOIRE

AbidjanPKF T: 20 22 40 7029 Boulevard Clozel F: 20 22 26 30Abidjan E: pkfabj@aviso.ciCôte d'Ivoire

Postal address04 BP 618AbidjanCôte d'Ivoire

International Liaison Partner: Teyi Antoine Lawson lawsonpkf@yahoo.fr

Out Of Hours Telephone: 05 90 00 22

Partners:Peter Andrew Nelson atavinelson@yahoo.fr

Cyprus

CYPRUS

LimassolPKF Savvides & Co Limited T: 25 868 000Meliza Court F: 25 587 8714th & 7th Floors E: info@pkf.com.cy229, Arch. Makarios III Avenue W: pkf.com.cyLimassol3105

Postal Address:PO Box 51263Limassol3503

Out of Hours Contact: Avgousta Pavlidou 99 530334

International Liaison Partner: Christos Antoniou christos.a@pkf.com.cy

Partners:Pambos Demetriou pambos@pkf.com.cyZenonas Ipsarides zenonas.i@pkf.com.cyAvgousta Pavlidou avgousta.p@pkf.com.cyNicholas Stavrinides nicholas.s@pkf.com.cyStavros Stavrou stavros.s@pkf.com.cy

NicosiaPKF / ATCO Limited T: 224627272 Limassol Avenue F: 22339866Aluminium Tower E: info.nicosia@pkf.com.cy2nd, 3rd & 4th floors W: pkf.com.cyStrovolosNicosia2003

Postal Address:PO Box 24384Nicosia1703

Out of Hours Contact: George Koukoumas 99442511

International Liaison Partner: George Koukoumas george.koukoumas@pkf.com.cy

Partners:Kypros Kyprianou kypros.kyprianou@pkf.com.cyNicolas Nicolaou nicolas.nicolaou@pkf.com.cyAvgousta Pavlidou avgousta.p@pkf.com.cy

Czech Republic - Denmark

CZECH REPUBLIC

Time Zone GMT+1 +DSTDial in code +420Dial out code 00

PraguePKF Czech Republic T: 226 220 010Karlova 48 F: 226 220 012Prague E: david.cervinka@pkf-cz.com110 00 W: pkf-cz.com

Out of Hours Contact: David Cervinka 602208528

International Liaison Partner: David Cervinka david.cervinka@pkf-cz.com

Partners:Hana Filipcova hana.filipcova@pkf-cz.com

With representation in: Brno, Ostrava and Plzen

DENMARK

Copenhagen glostrupPKF Munkebo Jensen Vindelev T: 43 96 06 56Hovedvejen 56 F: 43 43 04 01Copenhagen Glostrup E: pkf@pkf-mjv.dkDK-2600 W: pkf-mjv.dk

Out of Hours Contact: Hans Munkebo Christiansen 40 74 74 58

International Liaison Partner: Hans Munkebo Christiansen h.munkebo@pkf-mjv.dk

Partners:Mogens Andersen m.anderson@pkf-mjv.dkSteffen Johansen s.johansen@pkf-mjv.dkKasper Vindelev k.vindeleve@pkf-mjv.dk

Copenhagen - City OfficePKF Kresten Foged T: 33 11 77 88Frederiksgade 1 F: 33 32 11 88Copenhagen E: pkf@krestenfoged.dkDK-1265 W: krestenfoged.dk

Out of Hours Contact: Jørgen Anker Nielsen 40 11 77 48

International Liaison Partner: Jørgen Anker Nielsen jan@krestenfoged.dk

Partners:Ulrik Bloch-Soerensen ubs@krestenfoged.dkPeder Haarbye ph@krestenfoged.dkPer Lundahl pl@krestenfoged.dkBent Nicolajsen bn@krestenfoged.dkJan Østergaard jo@krestenfoged.dkSøren Poulsen sp@krestenfoged.dkOle Skou os@krestenfoged.dk

Dominican Republic - Ecuador

DOMINICAN REPUBLIC

Santo DomingoGuzman Tapia & Co PKF T: 567 2946 / 540 6Calle 14 F: 547 2708Numero 3A E: guzmanpkf@codetel.net.doEnsanche Urbanizacion Fernandez W: pkfdominicana.comSanto Domingo

Postal Address:Apartado Postal 10-2Santo Domingo

Out of Hours Contact: Hector Guzman Desangles 567 2946 / 540 6668

International Liaison Partner: Hector Guzman Desangles guzmanpkf@codetel.net.do

Partners:Miriam Mercedes Gomez mgomezpkf@verizon.net.doM l Amaury Guzman aguzmanpkf@verizon.net.do

ECUADOR

guayaquilPKF & Co Cia Ltda T: 4 2453 883Avenida 9 de Octubre F: 4 2450 886#1911 y Los Rios - E: pkf@pkfecuador.comPiso 12, Of.2 W: pkfecuador.comEdificio FinansurPO Box 09 06 2045Guayaquil, Guayas

Out of Hours Contact: Edgar Naranjo 9 8461135

International Liaison Partner: Edgar Naranjo enaranjo@pkfecuador.com

Partners:Cristina Naranjo cnaranjo@pkfecuador.comWalter Orellana worellana@pkfecuador.comXavier Roca pkf@pkfecuador.comYesenia Tumbaco ytumbaco@pkfecuador.com

QuitoPKF & Co Cia Ltda T: 2 2263 960Av. Republica de El Salvador F: 2 2263 960#836 y Portugal E: pkfec2@ecnet.ecEdificio Prisma Norte W: pkfecuador.compiso 4, of. 404Quito

Out of Hours Contact: Edgar Naranjo 9 8461135

Partners:Walter Orellana worellana@pkfecuador.com

Egypt - El Salvador

CairoPKF Rashed, Badr & Co. T: 2 2287 534095 Hafez Ramadan Street F: 2 2287 5574By El Ahly Club E: rashed@pkf.com.egNasr CityCairo11712

Postal Address:P O Box 50Saraya KobaCairoEgypt

Out of Hours Contact: Hany Rashed 0101449925

International Liaison Partner: Hany Rashed rashed@pkf.com.eg

CairoPKF The Consulting House T: 971 4 3910025 F: 971 4 3909579 E: info@pkf-tch.com W: pkf-tch.com

Out of Hours Contact: John Alexander 971 50 3437400

International Liaison Partner: John Alexander jalex@pkf-tch.com

Partners:Sven Peter Gade sgade@pkf-tch.com

EL SALVADOR

San SalvadorCastellanos Chacon T: 2273 2555Ltda. de C.V. F: 2273 2598Urbanizacion Loma Linda E: ha.castellanos@pkfelsalvador.comCalle Los Almendros No.7 W: pkfelsalvador.comSan Salvador

Out of Hours Contact: Horacio Castellanos Chacon 22738811

International Liaison Partner: Horacio Alfredo Castellanos Chacón ha.castellanos@pkfelsalvador.com

Estonia - Fiji

ESTONIA

TallinnPKF Estonia T: 6630825141 Pärnu mnt F: 6630826Tallinn E: pkf@pkf.ee11314 W: pkf.ee

Out of Hours Contact: Rein Ruusalu 56 40 999

International Liaison Partner: Rein Ruusalu rein.ruusalu@pkf.ee

LautokaPKF T: 666 2722125 Vitogo Parade F: 666 4266Lautoka E: enquiry@pkf.com.fjFiji

Postal Address:P O Box 867LautokaFiji

Out of Hours Contact: Nalin K Patel 992 9796

Partners:Kumar Patel kpatel@pkf.com.fjNalin Patel npatel@pkf.com.fj

SuvaPKF T: 331 4617Level 10, FNPF Place F: 331 0735343 Victoria Parade E: npatel@pkf.com.fjSuvaFiji

Postal Address:GPO Box 855SuvaFiji

Out of Hours Contact: Nalin K Patel 992 9796

International Liaison Partner: Nalin K. Patel npatel@pkf.com.fj

Partners:Pradeep Patel ppatel@pkf.com.fj

France

FRANCE

LyonPKF Cogeparc T: 4 72 53 25 50Le Thélémos F: 4 72 53 25 5112 quai du Commerce E: pkf-lyon@cogeparc.comCP 202 - 69336 Lyon Cedex 09 W: pkf.frLyon, 69336

Out of Hours Contact: 4 72 53 25 65

International Liaison Partner: Stéphane Michoud michoud@pkf.fr

Partners:Andre Bacquet bacquet@pkf.frMichel Chatain mchatain@cogeparc.comEmmanuel Goutagny egoutagny@cogeparc.comChristian Laurain claurain@cogeparc.comDenis Piante dpiante@cogeparc.comChantal Sopena csopena@cogeparc.comAnne Turck turck@pkf.fr

MarseillePKF Audit Conseil T: 4 91 03 66 1171 Ch. Charmasson F: 4 91 03 73 74BP 162 E: castinel@pkfaudit.frBP 168 W: pkfaudit.frMarseille, 13016

Out of Hours Contact: Guy Castinel 611363516

International Liaison Partner: Guy Castinel castinel@pkfaudit.fr

Jean-Norbert Muselier muselier@pkfaudit.fr

ParisPKF Ampersand T: 1 42 94 42 0047, rue de Liège F: 1 42 94 42 09Paris E: info@pkf-ampersand.com75008 W: pkf-ampersand.com

Out of Hours Contact: François Duhau 6 07 09 09 00

International Liaison Partner: François Duhau fduhau@pkf-ampersand.com

Partners:Didier Arias didier.arias@pkf-ampersand.comJean-Gabriel Boulic jean-gabriel.boulic@pkf-ampersand.comFrancis Bragato francis.bragato@pkf-ampersand.comClaude Cousin claude.cousin@pkf-ampersand.comLaurent Delcourt laurent.delcourt@pkf-ampersand.comSandrine Duhau sandrine.duhau@pkf-ampersand.comJoëlle Housseau joelle.housseau@pkf-ampersand.comPascal Housseau phousseau@pkf-ampersand.comFrançois Laigle francois.laigle@pkf-ampersand.comMonique Peruchon monique.peruchon@pkf-ampersand.comMichel Retourné michel.retourne@pkf-ampersand.comMartine Singer martine.singer@pkf-ampersand.com

France - georgia

StrasbourgPKF Gross Hugel T: 3 90 40 17 1753 rue du Général Offenstein B.P.30003 F: 3 90 40 17 18Strasbourg Cedex 1 E: helle@pkf-grosshugel.com67023 W: gross-hugel.com

International Liaison Partner: Jean-Jacques Helle helle@pkf-grosshugel.com

Partners:Claude Gross gross.c@gross-hugel.comClaude Karli karli@gross-hugel.comIsabelle Labat-Scheer scheer@gross-hugel.comFrederic Lugnier lugnier@gross-hugel.com

gAMBIA (THE)

BanjulPKF T: 4224047/4226173Trust Bank Building F: 42281403-4 Ecowas Avenue E: donald.kaye@pkf.gmPO Box 431Banjul

Out of Hours Contact: Donald C Kaye

International Liaison Partner: Donald C Kaye donald.kaye@pkf.gm

gEORgIA

TbilisiUBC International T: 32 243 030Green Building F: 32 935 7946 Marjanishvili St E: david.gvetadze@ubc-i.comTbilisi W: ubc-i.com0102

Out of Hours Contact: David Gvetadze 99501975

International Liaison Partner: David Gvetadze david.gvetadze@ubc-i.com

Partners:Misha Abaiadze misha.abaiadze@ubc-i.comVakhtang Tsabadze vakhtang.tsabadze@ubc-i.com

germany

gERMANY

HamburgPKF Deutschland GmbH T: 203 30001 440Wirtschaftsprüfungsgesellschaft F: 203 30001 - 8 440Jungfernstieg 7 W: pkf.de20354 Hamburg, Germany

BerlinPKF Fasselt Schlage T: 30 3069 0765Platanenallee 11 F: 30 3069 0799Berlin E: berlin@pkf-fasselt.de14050 W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 172 726 8301

International Liaison Partner: Oliver Beier oliver.beier@pkf-fasselt.de

Partners:Eva Maria Stenger eva_maria.stenger@pkf-fasselt.deErich Thum erich.thum@pkf-fasselt.de

BraunschweigPKF Fasselt Schlage T: 531 24 03 100Theodor-Heuss-Straße 2 F: 531 24 03 111Braunschweig E: braunschweig@pkf-fasselt.de38122 W: pkf-fasselt.de

Out of Hours Contact: Frank Villwock 173 2148790

International Liaison Partner: Frank Villwock frank.villwock@pkf-fasselt.de

Partners:Rainer Cech rainer.cech@pkf-fasselt.deHelmut Grabe helmut.grabe@pkf-fasselt.deGisa Johannes gisa.johannes@pkf-fasselt.deFrank Moormann frank.moormann@pkf-fasselt.deBernd Pethke bernd.pethke@pkf-fasselt.de

ColognePKF Fasselt Schlage T: 221 16 43 0Gereonstraße 34-36 F: 221 16 43 112Cologne E: koeln@pkf-fasselt.de50670 W: pkf-fasselt.de

Postal Address:Postfach 10 17 45Cologne, 50457

Out of Hours Contact: Wolfgang van Kerkom 173 528 99 79

International Liaison Partner: Wolfgang van Kerkom wolfgang.van.kerkom@pkf-fasselt.de

Partners:Ralph van Kerkom ralph.van.kerkom@pkf-fasselt.deMax Zünkler max.zuenkler@pkf-fasselt.de

germany

DresdenPKF Fasselt-Schlage T: 351 46 62 205Zellescher Weg 24 F: 351 46 62 328Dresden E: pkf@f.pkf.de01217 W: pkf-frankfurt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

International Liaison Partner: Wolfgang Hofmann wolfgang.hofmann@pkf-fasselt.de

(A branch office of Frankfurt)

DuisburgPKF Fasselt Schlage T: 203 30001 0Schifferstrasse 210 F: 203 30001 50Duisburg E: info@pkf-fasselt.de47059 W: pkf-duisburg.de

Out of Hours Contact: Peter Pflugfelder 203 30001 700

International Liaison Partner: Peter Pflugfelder peter.pflugfelder@pkf-fasselt.de

Partners:Christoph Balk christoph.balk@pkf-fasselt.deDr Marian Ellerich marion.ellerich@pkf-fasselt.deDr Martin Fasselt martin.fasselt@pkf-fasselt.deFranklin Hünger franklin.huenger@pkf-fasselt.deDr Jürgen Kleine-Cosack juergen.kleine-cosack.@pkf-fasselt.de Dr Michael Kussmann michael.kussman@pkf-fasselt.deUrte Lickfett urte.lickfett@pkf-fasselt.deChristian Müller-Kemler christian.mueller-kemler@pkf-fasselt.deThomas Pannenbäcker thomas.pannenbaecker@pkf-fasselt.deArnd Schienstock arnd.schienstock@pkf-fasselt.deDr Peter Schöneberger peter.schoeneberger@pkf-fasselt.deDr Christoph Swart christoph.swart@pkf-fasselt.de

FrankfurtPKF Fasselt Schlage T: (0)69 17 00 00-0Ulmenstrasse 37-39 F: (0)69 17 0000-99Frankfurt am Main E: frankfurt@pkf-fasselt.de60325 W: pkf-fasselt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

International Liaison Partner: Wolfgang Hofmann wolfgang.hofmann@pkf-fasselt.de

Partners:Roman Brinskelle roman.brinskelle@pkf-fasselt.deThomas Donsbach thomas.donsbach@pkf-fasselt.deWolfgang Fenn wolfgang.fenn@pkf-fasselt.deDieter Hanxleden dieter.hanxleden@pkf-fasselt.deMarcus Jüngling marcus.juengling@pkf-fasselt.deRobert Krimphoff robert.krimphoff@pkf-fasselt.deHorst Wörner horst.woerner@pkf-fasselt.de

germany

HaldenslebenPKF Fasselt Schlage T: 3904 663 8 0Hagenstrasse 38 F: 3904 663 8 36Haldensleben E: peter.schinnerling@pkf-fasselt.de39340 W: pkf-fasselt.de

Out of Hours Contact: Peter Schinnerling 172 7860031

International Liaison Partner: Peter Schinnerling peter.schinnerling@pkf-fasselt.de

(A subsidiary of PKF Braunschweig)

HallePKF Fasselt Schlage T: 345 52 52 10Bernburger Straße 4 F: 345 52 52 1 21Halle E: wp-praxis@hal.pkf.de06108 W: pkf-halle.de

Out of Hours Contact: Dr Peter Schoneberger 9 345 52 52 10

(A subsidiary of PKF Duisburg)

HamburgPKF Fasselt Schlage T: 40 35 21 34Jungfernstieg 7 F: 40 3 55 52 222Hamburg E: hamburg@pkf-fasselt.de20354 W: pkf-fasselt.de

Out of Hours Contact: Corinna Warlich (0)172 42 96 194

International Liaison Partner: Corinna Warlich corinna.warlich@pkf-fasselt.de

Partners:Thomas Diederich thomas.diederich@pkf-fasselt.deErik Dumke erik.dumke@pkf-fasselt.deThomas Gerber thomas.gerber@pkf-fasselt.deDr Stefan Kreutziger stefan.kreutziger@pkf-fasselt.deThomas Rauert thomas.rauert@pkf-fasselt.deWolfgang Voelker wolfgan.voelker@pkf-fasselt.de

Haren (Ems)Zink & Partner GbR T: 59 32 90 35 30Ankerstrasse 5 F: 59 32 90 35 35Haren (Ems) E: zink@zink-partner.de49733 W: pkf-oldenburg.de

Out of Hours Contact: Burchard Schroeder 59 32 90 35 30

Partners:Burchard Schroeder zink@zink-partner.de

(A subsidiary of PKF Oldenberg)

germany

HeidelbergRWS Riedel Appel Hornig GmbH T: (0)6221 60 96 89Im Breitspiel 11 F: (0)6221 60 96 96Heidelberg E: info@pkf-hd.de69126 W: rws-hd.de

Out of Hours Contact: Franz-Josef Appel (0)173 872 36 35

International Liaison Partner: Franz-Josef Appel f.appel@pkf-hd.de

Partners:Manfred Hornig m.hornig@pkf-hd.deHarald Riedel h.riedel@pkf-hd.de

HelmstedtPKF Fasselt Schlage T: 5351 120 10Bötticherstrasse 51 F: 5351 120 111Helmstedt E: hartmut.kraemer@pkf-fasselt.de38350 W: pkf-fasselt.de

Out of Hours Contact: Hartmut Kraemer 172 4318028

International Liaison Partner: Hartmut Kraemer hartmut.kraemer@pkf-fasselt.de

HerfordPKF Vogt & Partner T: 0049 5221 9913 0Jahnstrasse 12 F: 0049 5221 9913 59Herford E: info@pkf-herford.de32049 W: pkf-herford.de

International Liaison Partner: Marc Danne marc.danne@pkf-herford.de

Partners:Ulrich Diestelhorst ulrich.diestelhorst@pkf-herford.deThorsten Lutzke thorstern.lutzke@pkf-herford.deLutz Nowotka lutz.nowotka@pkf-herford.deHans-Rudolf Pollmeier pollmeier@pkf-herford.de

LeipzigPKF Fasselt Schlage T: 341 30 99 10August-Bebel-Straße 61 F: 341 30 10 358Leipzig E: leipzig@pkf-fasselt.de04275 W: pkf-fasselt.de

Out of Hours Contact: Wolfgang van Kerkom 173 528 99 79

International Liaison Partner: Wolfgang van Kerkom wolfgang.van.kerkom@pkf-fasselt.de

(A subsidiary of PKF Cologne)

germany

MagdeburgPKF Fasselt Schlage T: 391 628 230Halberstädterstraße 40 A F: 391 628 2329Magdeburg E: carsten.vogt@pkf-fasselt.de39112 W: pkf-fasselt.de

Out of Hours Contact: Peter Schinnerling (0)172 / 786 00 31

International Liaison Partner: Carsten Vogt carsten.vogt@pkf-fasselt.de

MunichPKF Industrie - T: 89 29032 0und Verkehrstreuhand GmbH F: 89 29032 133Maximilianstrasse 27 E: ivt@m.pkf.deMunich W: pkf-muenchen.de80539

Out of Hours Contact: Sebastian Wohldorf 172 853 93 70

International Liaison Partner: Sebastian Wohldorf sebastian.wohldorf@m.pkf.de

Partners:Hans Hafenrichter hans.hafenrichter@m.pkf.deStefan Hirschmann stefan.hirschmann@m.pkf.deHans Lummel hans.lummel@m.pkf.deJosef Reiter josef.reiter@m.pkf.de

NurembergPKF Sozietät Dr. Fischer T: 911 47 43 0Rankestraße 56 F: 911 47 43 133Nuremberg E: wp.fischer@pkf-nuernberg.de90461 W: pkf-nuernberg.de

Out of Hours Contact: Dr Bertram Fischer 911 47 43 0

International Liaison Partner: Dr Bertram Fischer wp.fischer@pkf-nuernberg.de

Partners:Dr Helmut Fischer wp.fischer@pkf-nuernberg.de

OldenburgPKF Oldenburg ZP KG T: 441 98050 0Moslestrasse 3 F: 441 98050 180Oldenburg E: info@pkf-oldenburg.de26122 W: pkf-oldenburg.de

Out of Hours Contact: Burchard Schroeder 173 2404737

International Liaison Partner: Burchard Schroeder zink@zink-partner.de

Partners:Robert Brückner robert.brueckner@zink-partner.deHartmut Hansen hartmut.hansen@zink-partner.deSilvia Korte silvia.korte@zink-partner.deJochen Rohsiepe jochen.rohsiepe@zink-partner.de

germany

OldenburgPKF Unitesta Revisions und T: 441 98050 0Treuhandgesellschaft mbH F: 441 98050 180Moslestrasse 3 E: info@pkf-oldenburg.deOldenburg W: unitesta.de26122

Out of Hours Contact: info@pkf-oldenburg.de 0172 5331261

OsnabrückPKF Osnabrück WMS Treuhand GmbH T: 541 944 22 0Wirtschaftsprüfungsgesellschaft F: 541 944 22 44Rheiner Landstrasse 195b E: info@pkf-osnabrueck.deOsnabrück W: pkf-osnabrueck.de49079

International Liaison Partner: Jürgen Bruns-Coppenrath juergen.bruns-coppenrath@os.pkf.de

Partners:Klaus Stein klaus.stein@os.pkf.de

PotsdamPKF Fasselt Schlage T: 33208 22 355Am Lehnitzsee 5 F: 33208 22 252Potsdam E: potsdam@pkf-fasselt.de14476 W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 172 726 8301

(A subsidiary of PKF Berlin)

RostockPKF Fasselt Schlage T: 381 4 91 24 0Am Vögenteich 26 F: 381 4 91 24 15Rostock E: thomas.diederich@pkf-fasselt.de18055 W: pkf-fasselt.de

Partners:Thomas Diederich

(A subsidiary of PKF Hamburg)

TauberbischofsheimPKF Issing Faulhaber Wozar T: 9341 89 08 0Altenbeck GmbH & Co. KG F: 9341 89 08 20Pestalozziallee 13/15 E: info@tbb.pkf.deTauberbischofsheim W: pkf-tauberbischofsheim.de97941

Partners:Dr Klaus Faulhaber klaus.faulhaber@tbb.pkf.deJochen Reichert jochen.reichert@tbb.pkf.de

germany

WuerzburgPKF Issing Faulhaber Wozar T: 931 3 55 78 0Altenbeck GmbH & Co. KG F: 931 3 55 78 35Oeggstrasse 2 E: info@pkf-issing.deWuerzburg W: pkf-wuerzburg.de97070

Out of Hours Contact: Dr Dirk Altenbeck 174 320 60 49

International Liaison Partner: Dr Dirk Altenbeck dirk.altenbeck@pkf-issing.de

Partners:Helmut Beck helmut.beck@pkf-issing.deAndrea Koehler andrea.koehler@pkf-issing.deAlexander Mark alexander.mark@pkf-issing.deDr Stefan Wozar stefan.wozar@pkf-issing.de

CONSULTINg OFFICES

FrankfurtPKF Euroconsult GmbH T: (0)69 17 00 00-0Ulmenstrasse 37-39 F: (0)69 17 0000 99Frankfurt am Main E: info@pkf.de60325 W: pkf-euroconsult.de

International Liaison Partner: Karsten Rixecker karsten.rixecker@pkf-fasselt.de

HamburgPKF Euroconsult GmbH T: 40 35 21 34Jungfernstieg 7 F: 40 35 55 22 22Hamburg E: info@hh.pkf.de20354 W: pkf.de

MunichPKF Hotelexperts GmbH T: 89 29032 200Maximilianstrasse 27 F: 89 29032 222Munich E: info@pkfhotelexperts.com80539 W: pkfhotelexperts.com

International Liaison Partner: Ulf Templin ulf.templin@m.pkf.de

Partners:Ulrike Schueler ulrike.schueler@m.pkf.de

Time Zone GMT+0 Dial in code 233Dial out code 00

AccraPKF T: 21 221266/ 246637Valley View F: 21 226628Farrar Avenue E: pannell@africaonline.com.ghAccra W: pkfghana.comP O Box 1219

Out of Hours Contact: Frederick Bruce-Tagoe 244 276004

International Liaison Partner: Frederick Bruce-Tagoe fbrucetagoe@pkfghana.com

Partners:Nana Abena Adu-Gyamfi nana-adugyamfi@pkfghana.comGeorge Ekow Mensshan ekow.mensshan@pkfghana.comEric Sowatei Tettefio estettefio@pkfghana.com

KumasiPKF T: 51 23083House No OTB 198 F: 51 22856Danyame, TUC Junction E: aisha.gyasi@pkfghana.comKumasi W: pkfghana.com

Postal Address:PO Box 976KumasiGhana

Out of Hours Contact: Aisha T Gyasi 277 602880

TemaPKF T: 22 20 60153rd Floor F: 22 20 6015Ghana Commercial Bank E: ekow.mensshan@gmail.comTema Main

Postal Address:P O Box CO1627TemaGhana

Out of Hours Contact: George Ekow Mensshan 20 813 2704 OR 233 24316 9506

Partners:George Ekow Mensshan ekow.mensshan@pkfghana.com

greece - grenada

gREECE

AthensPKF Euroauditing S. A. T: 210 7480 600124 Kifissias Avenue F: 210 7483 600Athens E: pkfathen@otenet.gr115 26 W: pkf.gr

Out of Hours Contact: Alexandros Sfarnas sfarnas@hol.gr

International Liaison Partner: Alexandros Sfarnas sfarnas@hol.gr

Partners:Athanasios Apostolopoulos apostath@otenet.grChrisi Dramitinou chrisi_@otenet.grAimilios Karakostas pkfthess@hellsnet.grGeorge Kassimatis pkfathen@otenet.grJohn Kassioumis pkfathen@otenet.grAnastasios Kavellaris pkfathen@otenet.grEfstathios Kayoulis pkfathen@otenet.grStratos Kittakis pkfathen@otenet.grCharalambos Kofopoulos pkfathen@otenet.grJohn Mandrides pkfathen@otenet.grPanayiotis Patsis pkfathen@otenet.grDimos Pitelis pkfathen@otenet.grAntonios Prokopidis pkfathen@otenet.grGeorge Starakis pkfathen@otenet.grJohn Zouridakis pkfathen@otenet.gr

Also in: Patra, Heraklion Crete, Ioannina and Agrinio

ThessalonikiPKF Euroauditing S. A. T: 231 0 944991, 33460020, Voulgari street & Kath. Papadaki F: 231 0 334601Thessaloniki E: george.verzyrgiannis@pkf.gr542 49 W: pkf.gr

Out of Hours Contact: George Vezyrgiannis 00306974090400

gRENADA

St george'sPannell Kerr Forster T: 440 2562Pannell House F: 440 6750Grand Anse E: pkf@caribsurf.comSt. George's

Out of Hours Contact: Henry A Joseph 4435545 or 4072811

International Liaison Partner: Henry A Joseph pkf@caribsurf.com

guatemala - Honduras

gUATEMALA

guatemala CityArévalo Pérez, Iralda y Asociados SC T: 2332 8831, 2363106813 Calle 2-60 Zona 10 oficina 1202 F: 2363 0568Oficina 1202 E: harevaloperez@pkfguatemala.comEdificio Topacio Azul W: pkfguatemala.comGuatemala CityCA 01010

Out of Hours Contact: Hugo Arevalo Perez Olga Siomara Arevalo de Gutierrez 52073241 or 66349787

International Liaison Partner: Hugo Arévalo Pérez harevaloperez@pkfguatemala.com

Partners:Olga Siomara Arévalo de Gutiérrez sarevalo@pkfguatemala.com

gUYANA

georgetownPKF, Barcellos, Narine & Co T: 225 8915106/107 Lamaha Street F: 226 5340North Cummingsburg E: bnpkf@networksgy.comGeorgetown W: pkfgy.com

Out of Hours Contact: Harry N Narine 233 5718

International Liaison Partner: Harry N. Narine noelnarine@hotmail.com

Partners:Vishwamint Ramnarine vramnarine@yahoo.com

HONDURAS

TegucigalpaPKF-Tovar López T: 232 4030 / 231 1790Residencial Florencia Norte F: 239 02492da Calle No. 3715 E: eat@pkfhonduras.comTegucigalpa,MDC W: pkfhonduras.com30209

Out of Hours Contact: Eddy A Tovar 99703084

International Liaison Partner: Eddy A Tovar eat@pkfhonduras.com

Partners:Jorge Tovar jat@pkfhonduras.com

Hungary - India

HUNgARY

BudapestPKF Audit and Consulting Ltd. T: 00 36 1 391 4220Bölöni György utca 22. F: 00 36 1 391 4221Budapest E: selenyi.zsolt@pkf.huH-1021 W: pkf.hu

Out of Hours Contact: Zsolt Selenyi 00 36 1 391 4220

International Liaison Partner: Zsolt Selenyi selenyi.zsolt@pkf.hu

Partners:Gyorgyi Fekete fekete.gyorgyi@pkf.hu

Time Zone GMT+5.5Dial in code 91Dial out code 00

BangalorePKF Sridhar & Santhanam T: 80 22110512Unit G1, Ebony, No 7 Hosur Road F: 80 22110512Langford Town E: pkf@sandsca.comBangalore W: pkfindia.in560025

Out of Hours Contact: M Seethalakshmi 9972688008

International Liaison Partner: S Santhanakrishnan pkf@sandsca.com; sk@pkfindia.in

Partners:M Seethalakshmi seethalakshmi@pkfindia.in

ChennaiPKF Sridhar & Santhanam T: 44 28112895/ 96/97KRD Gee Gee krystal, 91 / 92 F: 44 281128997th Floor, Dr.Radhakrishnan Salai. E: pkf@sandsca.comMylapore W: pkfindia.inChennai600 004

Out of Hours Contact: S Santhanakrishnan 9940173008

Partners:T V Balasubramanian tvbalu@pkfindia.inS Hariharan hari@pkfindia.inV Kothandaraman kots@pkfindia.inS Narasimhan narsi@pkfindia.inS Rajeshwari rajesh@pkfindia.inS Ramakrishnan ramki@pkfindia.inS Prasana Kumar prasana@pkfindia.inP Devi devi@pkfindia.in

HyderabadPKF Sridhar & Santhanam T: 94901 897436-3-609/140A E: viswanadh.k@pkfindia.in402 Annapurna Enclave W: pkfindia.inAnanda Nagar ColonyKhairaratabadHyderabad 500004

Out of Hours Contact: Viswanadh Kuchi 94901 89743

International Liaison Partner: Viswanadh Kuchi viswanadh.k@pkfindia.in

MumbaiPKF Sridhar & Santhanam T: 22 26590040No 406, 4th Floor F: 22 26591730Madhava Building E: pkf@sandsca.comBandra Kurla Complex W: pkfindia.inBandra (East)Mumbai400051

Out of Hours Contact: S Mythily 9821411692

Partners:S Mythily mythily@pkfindia.inH Radhika radhika@pkfindia.inR Suriyanarayanan rsn@pkfindia.inJ Ramanarayanan ram@pkfindia.in

New DelhiPKF Sridhar & Santhanam T: 91 9999947634512 Charanjee Towers F: 44 28112899Nehru place E: pkf@sandsca.comNew Delhi W: pkfindia.in110049

Out of Hours Contact: V Kothandaraman 9380573088

Partners:V Kothandaraman kots@pkfindia.inH Radhika radhika@pkfindia.in

Indonesia

INDONESIA

JakartaPaul Hadiwinata, Hidajat T: 21 314 4003Arsono, Ade Fatma & Rekan F: 21 314 4213Jl. Kebon Sirih Timur I E: jkt-office@pkfhadiwinata.comNo. 267 Jakarta W: pkfhadiwinata.comJakarta, 10340

Out of Hours Contact: Paul Hadiwinata 21 7252780

International Liaison Partner: Paul Hadiwinata pkf-indo@centrin.net.id

Partners:Jimmy Gunawan pkf-indo@sby.centrin.net.idTheo Kusnawara theo_k@pkfhadiwinata.comArsono Laksmana pkf-indo@sby.centrin.net.idSikanto Pawiroatmodjo sikanto@pkfhadiwinata.comSayaga Prawirasetia hidajat@indosat.net.idHermanto Rahardja boy_r@pkfhadiwinata.comHidajat Rahardjo hidajat@indosat.net.idPangadilan Rambe hidajat@indosat.net.idDonny Rindorindo donny_r@pkfhadiwinata.comYoddi Sine yoddi_s@pkfhadiwinata.comTanazi Soleman tanazi_s@pkfhadiwinata.comTji Njit Tjan hidajat@indosat.net.idSayaga Prawirasetia hidajat@indosat.net.id

MedanPerumahan Taman Kyoto T: 61 8225186Jl Sei Silau Block B F: 61 8366646Heian No 23 E: adefatma@yahoo.comMedan Baru 20153

Partners:Ade Fatma Lubis adefatma@yahoo.comSyafruddin Ginting Sugihen adefatma@yahoo.comSyahelmi adefatma@yahoo.com

SurabayaJL. Ngagel Jaya No 90 T: 31 501 2161Surabaya F: 31 501 233560283 E: pkf-indo@sby.centrin.net.idEast Java

Partners:Arsono Laksmana pkf-indo@sby.centrin.net.idHandriono pkf-indo@sby.centrin.net.idLidwina Komalasari pkf-indo@sby.centrin.net.id

Ireland - Isle of Man

IRELAND

DublinPKF O'Connor T: 1 4961 444Leddy and Holmes F: 1 496 1637Century House E: info@pkf.ieHarolds Cross Road W: pkf.ieDublin6W

Out of Hours Contact: Mark Tully 872 364 556

International Liaison Partner: Donal O'Leary d.oleary@pkf.ie

Partners:David Copeland d.copeland@pkf.ieCatherine McGovern c.mcgovern@pkf.ieMark Tully m.tully@pkf.ieSusan Wylie s.wylie@pkf.ie

ISLE OF MAN

DouglasPKF (Isle of Man) LLC T: 1624 652000PO Box 16 F: 1624 652001Analyst House E: paul.seaward@pkfiom.com20-26 Peel Road W: pkfiom.comDouglasIM99 1AP

Out of Hours Contact: Paul Seaward 7624 490862

International Liaison Partner: Paul Seaward paul.seaward@pkfiom.com

Partners:Harry Bamber harry.bamber@pkfiom.comMichael H Crowe michael.crowe@pkfiom.comJames M Cryer jim.cryer@pkfiom.comPhillip E Dearden phillip.dearden@pkfiom.comDavid A R Drewett david.drewett@pkfiom.comJohn H Nugent john.nugent@pkfiom.comAmanda Wild amanda.wild@pkfiom.com

AUDIT PRACTICE OFFICES

BariPKF Italia SpA T: 080 550 4076Via Cardassi 59 F: 080 099 9415Bari E: pkf.ba@pkf.it70121 W: pkf.it

Out of Hours Contact: Vito Armenise 347 3429060

International Liaison Partner: Francesco Demonte f.demonte@pkf.it

Partners:Mauro Cascone m.cascone@pkf.it

BolognaPKF Italia SpA T: 045 8009385Via Indipendenza 13 F: 045 8009400Bologna E: pkf.vr@pkf.it40121 W: pkf.it

Out of Hours Contact: Umberto Giacometti 335 6985582

International Liaison Partner: Umberto Giacometti u.giacometti@pkf.it

To be contacted via Verona Office

BresciaPKF Italia SpA T: 030 44270Via Dante 17 F: 030 2810676Brescia E: pkf.bs@pkf.it25122 W: pkf.it

Out of Hours Contact: Edoardo Vallazza 329 8326987

International Liaison Partner: Edoardo Vallazza e.vallazza@pkf.it

FlorencePKF Italia SpA T: 055 4684529Via Delle Mantellate 9 F: 055 4684611Florence E: pkf.fi@pkf.it50129 W: pkf.it

Out of Hours Contact: Massimo Innocenti 340 7149589

International Liaison Partner: Massimo Innocenti m.innocenti@pkf.it

MilanPKF Italia SpA T: 02 62 610 600Via Galileo Galilei 7 F: 02 62 610 620Milan E: pkf.mi@pkf.it20124 W: pkf.it

Partners:Maria Luisa Delcaldo m.delcado@pkf.itFioranna Negri f.negri@pkf.itMichele Riva m.riva@pkf.itGiuseppe Zermini g.zermini@pkf.it

NaplesPKF Italia SpA T: 081 5628514Centro Direzionale Isola F: 081 6063128E/4 - Piano 5° E: pkf.na@pkf.it80143 - Napoli (NA) W: pkf.itNaples

Out of Hours Contact: Michele Amarante 349 2763197

International Liaison Partner: Mauro Cascone m.cascone@pkf.it

Partners:Francesco Demonte f.demonte@pkf.it

PadovaPKF Italia SpA T: 049 650322Via Trieste F: 049 875130649/53 E: pkf.pd@pkf.it35121 W: pkf.itPadova

Out of Hours Contact: Andrea Fogarolo 335 7350639

RomePKF Italia SpA T: 06 68809435Corso Vittorio Emanuele II, 287 F: 06 6821 8130Rome E: pkf.rm@pkf.it00186 W: pkf.it

Out of Hours Contact: Massimo Campanelli 345 8047399

International Liaison Partner: Francesco Demonte f.demonte@pkf.it

VeronaPKF Italia SpA T: 045 8009385Via XX Settembre n. 14 F: 045 8009400Verona E: pkf.vr@pkf.it37129 W: pkf.it

Partners:Alberto Boccoli a.boccoli@pkf.itAndrea Bonetti a.bonetti@pkf.it

MANAgEMENT CONSULTANCY, TAX ADVISORY AND ACCOUNTINg SERVICES

MilanPKF Consulting Srl - Sintema Srl T: 02 2052 1400Via Antonio da Recanate 1 F: 02 2052 1439Milan E: info@pkfconsulting.itMI W: pkfconsulting.it20124

Out of Hours Contact: Giuseppe Pasquetti 335 6094375

International Liaison Partner: Giuseppe Pasquetti g.pasquetti@pkfconsulting.it

Partners:Ruggero Del Vecchio r.delvecchio@sintema.itDanilo Papaleo d.papaleo@pkfconsulting.it

MilanMGP Studio Tributario e Societario T: 02 43981751Via Giuseppe Revere, 16 F: 02 43911419Milan E: mgp@mgpstudio.itMI20123

Out of Hours Contact: Salvatore Del Vechio 335 1041750

International Liaison Partner: Salvatore Del Vecchio s.delvecchio@mgpstudio.it

Partners:Walter Bonzi wbonzi@mgpstudio.itRoberto Cardone rcardone@mgpstudio.itMarco Dalla Longa m.dallalonga@mgpstudio.itGianluca Di Fresco gdifresco@mgpstudio.itMarco Giuliani mgiuliani@mgpstudio.itCarlo Orlandi c.orlandi@mgpstudio.itGiuseppe Panagia gpanagia@mgpstudio.itGuido Pignanelli gpignanelli@ mgpstudio.itRoberto Smedile r.smedile@sintema.it

Italy - Jamaica

MilanMGP Studio Tributario e Societario (2) T: 02 20521401Via Antonio da Recanate, 1 F: 02 20521439Milan E: mgp@mgpstudio.itMI20124

Out of Hours Contact: Salvatore Del Vecchio 335 1041750

International Liaison Partner: Salvatore Del Vecchio s.delvecchio@mgpstudio.it

RomePKF Consulting Srl - Sintema Srl T: 02 20521409Piazza delle Muse, 8 F: 02 20521439Rome E: info@pkfconsulting.it00197 W: sintema.it

International Liaison Partner: Giuseppe Pasquetti g.pasquetti@pkfconsulting.it

(Initial contact through Milan)

JAMAICA

KingstonPKF Aulous F Madden & Co T: 922 10746 Lockett Avenue F: 922 2506Kingston E: aulous@cwjamaica.com W: pkf-afm.com

Postal Address:6 Lockett AvenueKingston

International Liaison Partner: Aulous F. Madden aulous@cwjamaica.com

Partners:Charmaine Aneta Madden camadden@cwjamaica.com

St AnnPKF Aulous F Madden & Co T: 974 41413rd Floor F: 974 789634 Main Street E: aulous@cwjamaica.comOcho Rios W: imexpages.com/aulousfmaddenSt. Ann

Out of Hours Contact: Charmaine Madden 974 4141

International Liaison Partner: Aulous Madden aulous@cwjamaica.com

Partners:Melita Chambers mechambers@cwjamaica.com

Japan - Kazakhstan

TokyoNakamoto and Company T: 3 3234 03964F BM Nagano Building F: 3 3234 0397Nibancho 10-3 E: en@mbc-nac.co.jpChiyoda-Ku W: pkfjapan.comTokyo1020084

Out of Hours Contact: Eiko Nakamoto 3 3234 0396

International Liaison Partner: Eiko Nakamoto en@mbc-nac.co.jp

Partners:Katsumi Matsuyama km@mbc-nac.co.jp

JORDAN

AmmanPKF Pro Group Auditing & Consulting T: 6 5627129(Khattab & Co) F: 6 5606344Al Shmesani E: mkhattab@pkf.jo1 Jaber Ben Hayan St. W: pkf.joAmman11190

Out of Hours Contact: Mohammed Khattab 79 55 727 46

International Liaison Partner: Mohammed Khattab mkhattab@pkf.jo

Partners:Zeena Al-Natour zalnatour@progroup.joOsama Khalidi okhalidi@pkf.joDana Qusous dqusous@pkf.jo

KAZAKHSTAN

AlmatyPKF Sapa-Audit LLP T: 727 258 59 39Building No 112 F: 727 258 59 50Auezov Street E: mail@sapa-audit.kzAlmaty W: sapa-audit.kz050057

International Liaison Partner: Kulbarshyn Bazarbekova mail@sapa-audit.kz

Partners:Assiya Konurbayeva mail@sapa-audit.kz

KisumuPKF Kenya T: 57 2021228Mega Plaza F: 57 2025650Oginga Odinga Road E: pkfksm@ke.pkfea.comPO Box 187 W: pkfea.comKisumuWestern40100

Out of Hours Contact: Rajan Shah 722 412288

Partners:Rajan Shah rshah@ke.pkfea.com

MombasaPKF Kenya T: 41 2226422/3Jubilee Insurance Building F: 41 2224377Moi Avenue E: pkfmsa@ke.pkfea.comPO Box 90553 W: pkfea.comMombasaCoast80100

Out of Hours Contact: Harish Shah 41 473001/472841

Partners:Harish Shah hshah@ke.pkfea.comPiyush Shah pshah@ke.pkfea.com

NairobiPKF Kenya T: 20 4446616 - 9Kalamu House F: 20 4447233Off Waiyaki Way E: pkfnbi@ke.pkfea.comPO Box 47323 W: pkfea.comNairobi00100

Out of Hours Contact: Rajan Shah 722 412288

International Liaison Partner: Atul Shah atulshah@ke.pkfea.com

Partners:Joe Gichuki jgichuki@ke.pkfea.comDavid Kabeberi dkabeberi@ke.pkfea.comMartin Kisuu mkisuu@ke.pkfea.comRitesh Mirchandani rmirchandani@ke.pkfea.comSunirmal Mitra smitra@ke.pkfea.comKetan Shah kshah@ke.pkfea.comRajan Shah rshah@ke.pkfea.comAlpesh Vadher avadher@ke.pkfea.com

Kenya - Kuwait

NakuruPKF Kenya T: 51 22119063rd Floor C. K. Patel Building F: 51 2217354Kenyatta Avenue E: pkfnku@ke.pkfea.comPO Box 1236 W: pkfea.comNakuru20100

Out of Hours Contact: Alpesh Vadher 721 400490

KINgDOM OF BAHRAIN

BahrainPKF Bahrain T: 1720014414th Floor F: 17200145Bahrain Tower E: pkfb@batelco.com.bhOffice No 141 W: pkfbahrain.netBuilding 20Al Khalifa AvenueManama 305Bahrain10519

Out of Hours Contact: Majeed M Shaji 36458070

International Liaison Partner: Majeed M Shaji pkfb@batelco.com.bh

KUWAIT

KuwaitPKF Bouresli & Co T: 22655777DANA Plaza Building F: 22659100Floor 3 E: tareq@pkf-kuwait.comShaab Al Bahree W: pkf-kuwait.comArabian Gulf StreetShaab13070

Postal Address:PO Box 20986SafatKuwait13070

Out of Hours Contact: Tareq M Bouresli 66644556

International Liaison Partner: Tareq M Bouresli tareq@pkf-kuwait.com

Latvia - Liberia

LATVIA

RigaPKF Latvia SIA T: 673 33 647119 K. Ulmana Gatve F: 678 28 247Marupe E: info@pkf-latvia.lvMarupe Region W: pkf-latvia.lvLV-2167

Out of Hours Contact: Maruta Zorgenfreija 2941 8689

International Liaison Partner: Maruta Zorgenfreija maruta.zorgenfreija@pkf-latvia.lv

Partners:Talis Karklins talis.karklins@pkf-latvia.lvAija Punane aija.punane@pkf-latvia.lv

LEBANON

BeirutPKF Emile Chartouni & Sons T: 1 493 220Atlas Center F: 1 492 728Blvd Fouad Chehab E: eliechartouni@pkflb.comSin El Fil, BeirutLebanon

Postal Address:PO Box 138HazmiehLebanon

Out of Hours Contact: Elie Chartouni 961 3 495 075

International Liaison Partner: Emile Chartouni ecpkf@sodetel.net.lb

Partners:Elie Chartouni eliechartouni@pkflb.com

LIBERIA

MonroviaPKF Liberia T: 6 83 57 84Lara Building (Royal Home) F: 227319Suite 1C, Randall Street E: nemombo@yahoo.comMonrovia 10, 1000

Out of Hours Contact: Nim'ne E Mombo 6 83 57 84

International Liaison Partner: Nim'ne E Mombo nemombo@yahoo.com

Libya - Luxembourg

TripoliPKF Libya T: 00 218 21 334 53931st September Street Islamic F: 00 218 21 334 5394Arts and crafts building E: atef7k@injaz-laa.lyTripoli W: pkftunisie.com

Out of Hours Contact: Atef Kashada 00 218 91 321 3310

LUXEMBOURg

LuxembourgPKF Luxembourg S. A. T: 45 38 78 16 Place de Nancy F: 45 38 29Luxembourg E: ronald.weber@pkfwb.euL-2212 W: pkf.lu

Out of Hours Contact: Appointed out of hours contact 621 192035

International Liaison Partner: Ronald Weber ronald.weber@pkfwb.eu

Partners:Romain Bontemps romain.bontemps@pkfwb.euRalph Bourgnon ralph.bourgnon@pkfwb.euLuc Brucher luc.brucher@pkfabax.euPascal Espen pascal.espen@pkfwb.euTom Pfeiffer tom.pfeiffer@pkfabax.euCarlo Reding carlo.reding@pkfabax.eu

Luxembourg-StrassenPKF Luxembourg SA T: 45387817 rue Thomas Edison F: 453829Luxembourg-Strassen E: ronald.weber@pkfwb.eu1445 W: pkf.lu

Out of Hours Contact: Ronald Weber 621 192035

International Liaison Partner: Ronald Weber ronald.weber@pkfwb.eu

Partners:Romain Bontemps romain.bontemps@pkfwb.euRalph Bourgnon ralph.bourgnon@pkfwb.euLuc Brucher luc.brucher@pkfabax.euPascal Espen pascal.espen@pkfwb.euTom Pfeiffer tom.pfeiffer@pkfabax.euCarlo Reding carlo.reding@pkfabax.eu

Malaysia - Malta

MALAYSIA

Kuala LumpurPKF T: 3 203238289th Floor, MCB Plaza F: 3 20321868No 6 Changkat Raja Chulan E: general@pkfmalaysia.comKuala Lumpur, 50200 W: pkfmalaysia.com

Out of Hours Contact: Brian Wong 12 2338200

International Liaison Partner: Brian Wong brianw@pkfmalaysia.com

Partners:Man Kit Chau mankit@pkfmalaysia.comVincent C E Chew vincent@pkfmalaysia.comManharlal Bhaichand Gathani gathani@pkfmalaysia.comChye Teik Loh chyeteik@pkfmalaysia.comRamli Mohamed ramli@pkfmalaysia.comChee Hoong Ng chng@pkfmalaysia.comAnthony J Skelchy ajs@pkfmalaysia.com

Kota KinabaluPKF CMK T: 88266723Lot 23-1, 1st Floor, Lintas Plaza F: 88267721Lorong Lintas Plaza E: pkfkk@pkfmalaysia.comKota Kinabalu, 88300

Out of Hours Contact: Man Kit Chau 60128299128

Kota BharuPKF Ramli & Co T: 6097444360Level 3, No 343 (Ambank) F: 6097434333Jalan Sultan Ibrahim, Kota Bharu E: general@pkfmalaysia.comKelantan, 15000

Out of Hours Contact: Ramli Mohamed 199810800

BirkirkaraPKF Malta T: 2148437335 Mannarino Road F: 21484375Birkirkara E: info@pkfmalta.comBKR 9080 W: pkfmalta.com

Out of Hours Contact: Pierre Mangion 21498590

International Liaison Partner: Pierre Etienne Mangion Pierre@pkfmalta.com

Partners:Paul Busuttil info@pkfmalta.comAlex Fenech info@pkfmalta.comGeorge M Mangion info@pkfmalta.com

Malta - Mexico

SliemaPKF Malta T: 21 335715Office 12, 2/1 F: 21 335714Tigne Place E: info@pkfmalta.comTigne Street W: pkfmalta.comSliema, SLM 3137

Out of Hours Contact: Pierre Mangion 21498590

MAURITIUS

Port LouisLamusse Sek Sum & Co. T: 208 0877/85 Duke of Edinburgh Avenue F: 208 1614Port Louis E: pkf.mu@intnet.mu

Postal Address:PO Box 627Port Louis

Out of Hours Contact: Christine Sek Sum 258 0669

International Liaison Partner: Christine Sek Sum c.seksum@intnet.mu

Partners:Michael Lo Tiap Kwong michael.lo@intnet.muAndrew Sek Sum pkf.mu@intnet.mu

MEXICO

CancunPKF Mexico T: 3331679559Alcatraces No 43 F: 3336347164Lote 28 SM 22 MZA E: agarcia@pkfmexico.com10 Retorno 5 W: pkfmexico.comCancun QR, CP 77500

Out of Hours Contact: Mario Camposllera Garcia 011 521 3331679559

Partners:Andres Garcia Lara agarcia@pkfmexico.com

guadalajaraPKF Mexico T: 333 634 7159Av Moctezuma No 4680 F: 333 634 7159Jardines del Sol CP 45050 E: mcamposllera@pkfmexico.comGuadalajara, Jalisco W: pkfmexico.com

Out of Hours Contact: Mario Camposllera Garcia 011 521 3331679559

International Liaison Partner: Mario Camposllera Garcia mcamposllera@pkfmexico.com

Main office for tax and legal services

Mexico

Los CabosPKF Mexico T: 3339003860Av de la Juventud Esq. Cabo San Lucas F: 3336347164Col Ampliación Matamoros E: eguerrero@pkfmexico.comLos Cabos W: pkfmexico.comSan Lucas BCSCP 23410

Out of Hours Contact: Mario Camposllera Garcia 011 521 333 1679559

Partners:Eduardo Guerrero Bolan eguerrero@pkfmexico.com

Mexico City NorthPKF Mexico T: 55 5523 30 00Av Insurgentes Sur 724-8° Piso F: 55 5523 30 00Col del Valle E: jlamare@pkfmexico.comMexico City W: pkfmexico.comCP 03100

Postal Address:WTC-253 Mexico03812 D.F.

Out of Hours Contact: José Luis Amaré Gómez 55 5554 131451

International Liaison Partner: José Luis Amaré Gómez jlamare@pkfmexico.com

Main office for audit services for Latin America

Mexico City SouthPKF Mexico T: 55 50 97 32 35Santa Margarita 206 F: 55 56 82 43 21Col Del Valle E: gwilliams@pkfmexico.comMexico City W: pkfmexico.comCP 03100

Out of Hours Contact: Guillermo F Williams 55 5652 2198

International Liaison Partner: Guillermo F Williams gwilliams@pkfmexico.com

Main office for audit services for all countries except Latin America

MonterreyPKF Mexico T: 81 83 45 79 22Ocampo 443 Oriente F: 81 83 43 12 93Col Centro Gran Hotel Ancira E: amendez@pkfmexico.comMonterrey, Nuevo León W: pkfmexico.comCP 64000

Out of Hours Contact: Armando Mendez 011 521 8111 196177

Partners:Armando Méndez amendez@pkfmexico.com

Mexico - Morocco

PueblaPKF Mexico T: 22 24 62 26 92Tehuacán Sur 84 No 206 F: 22 24 62 26 92Col La Paz E: rgpuebla@pkfmexico.comCP 72160 W: pkfmexico.comPuebla Edo de Puebla

Out of Hours Contact: Mario Camposllera Garcia 011 521 333 167 9559Partners:Ricardo Garcia Alcalá rgpuebla@pkfmexico.com

QueretaroPKF Mexico T: 44 22 16 66 65J Dolores Frias F: 44 22 15 21 18No 9 E: rmunoz@pkfmexico.comCol. Centro W: pkfmexico.comQuerétaroCP 76000

Out of Hours Contact: Rodolfo Muñoz Vega 011 521 4422 656162

Partners:Rodolfo Muñoz Vega rmunoz@pkfmexico.com

MOROCCO

CasablancaPKF Morocco T: 522 47 64 70/77131 Abdelmoumen Avenue F: 522 47 64 79Casablanca E: pkfmaroc@menara.ma20100

Out of Hours Contact: 661 32 54 92 661 32 54 92

International Liaison Partner: Abdellatif Zarkal zarkal@pkfmaroc.com

CasablancaMCA Consulting T: 22 36 34 55(Accounting, legal and fiscal firm) F: 22 39 63 57131 Abdelmoumen Avenue E: pkfmaroc@menara.maCasablanca20100

International Liaison Partner: Abdellatif Zarkal zarkal@pkfmaroc.com

Accounting, Legal and Fiscal services

Mozambique - Namibia

MOZAMBIQUE

MaputoPKF Auditors & Consultants T: 21 32 59 95Edificio Progresso F: 21 32 80 33Avenida 24 de Julho E: jcpinheiro@pkf.ptnº 2096-1ºDtoMaputo0000

Out of Hours Contact: Jose Carlos Pinheiro 84 834 31 57

Partners:José Carlos Pinheiro jcpinheiro@pkf.pt

NAMIBIA

WindhoekPKF (Namibia) T: 61 22066231 Feld Strasse F: 61 220935Windhoek E: info@pkf.co.na

Postal Address:P O Box 5031AusspannplatzWindhoekNamibia

Out of Hours Contact: Petra Klink 811245725

Partners:Petra Klink petra.klink@pkf.co.naEric Knouwds eric.knouwds@pkf.co.na

Previously known as NC Tromp & Co AuditorsN

Netherlands

NETHERLANDS

AmsterdamPKF Wallast T: 20 653 18 12Beechavenue 78-80 F: 20 653 18 47Schiphol-Rijk E: amsterdam@pkfwallast.nlAmsterdam W: pkfwallast.nl1119 PW

Postal Address:PO Box 74681Amsterdam1070 BR

Out of Hours Contact: Andor Valkenburg 6 51 57 09 76

International Liaison Partner: Jan Roeland jrd@pkfwallast.nl

Partners:Eric Gort eg@pkfwallast.nlAnko van Ek ave@pkfwallast.nlHans van Sonderen jvs@pkfwallast.nl

DelftPKF Wallast T: 15 261 31 21Delftechpark 40 F: 15 261 53 82Delft E: delft@pkfwallast.nl2628 XH W: pkfwallast.nl

Postal Address:PO Box 332Delft2600 AH

Out of Hours Contact: Jan-Pieter Bood 6 53 19 22 12

International Liaison Partner: Jan-Pieter Bood jpb@pkfwallast.nl

Partners:André Meulman ame@pkfwallast.nlDick Pronk dpk@pkfwallast.nlSicco van den Berg sb@pkfwallast.nlRené van Dijk rvd@pkfwallast.nlHanneke van Nistelrode jvn@pkfwallast.nlRob van Pelt rp@pkfwallast.nl

Netherlands - Nevis

RotterdamPKF Wallast T: 10 450 40 20Rivium Boulevard 34 F: 10 450 69 50Capelle aan den IJssel E: rotterdam@pkfwallast.nlRotterdam W: pkfwallast.nl2909 LK

Postal Address:PO Box 84030Rotterdam3009 CA

Out of Hours Contact: Emiel Koestering 6 21 84 37 92

International Liaison Partner: Emiel Koestering ekg@pkfwallast.nl

Partners:Wilbert van der Aalst wva@pkfwallast.nlHans van Sonderen jvs@pkfwallast.nlHans Vogelaar jpv@pkfwallast.nl

WoerdenPKF Wallast T: 348 41 62 62Pompmolenlaan 9 F: 348 41 42 80Woerden E: woerden@pkfwallast.nl3447 GK W: pkfwallast.nl

Postal Address:PO Box 533Woerden3440 AM

Out of Hours Contact: Jack Visser 6 53 21 09 58

International Liaison Partner: Jack Visser jvi@pkfwallast.nl

Partners:Arjan Buurman abn@pkfwallast.nlHans van Hamersveld jh@pkfwallast.nlHans van Sonderen jvs@pkfwallast.nlFrenk van Vliet fvv@pkfwallast.nlMarcel Walraven mwa@pkfwallast.nl

CharlestownPannell Kerr Forster T: 869 465 5568Parkville Complex F: 869 469 5844Charlestown E: pannellf@cand

International Liaison Partner: Wilbur A Harrigan pannellf@candw.ag

Partners:Omax A E Gardner pannells@caribsurf.com

New Zealand

NEW ZEALAND

Time Zone GMT+0GMT+12 +DSTDial in code 64Dial out code 00

AucklandPKF Ross Melville T: 9 373 0100Level 5, 50 Anzac Avenue F: 9 309 3247Auckland E: rosmel@pkfrm.co.nz1010 W: pkfrossmelville.co.nz

Postal Address:PO Box 881AucklandNew Zealand1140

Out of Hours Contact: Graeme B Clark 21 630 021

International Liaison Partner: Graeme B Clark graeme.clark@pkfrm.co.nz

Partners:Gina Cook gina.cook@pkfrm.co.nzJohn R Dillon john.dillon@pkfrm.co.nzGraeme S Lynch graeme.lynch@pkfrm.co.nzJugdis H Parbhu jugdis.parbhu@pkfrm.co.nzRussell M Toplis russell.toplis@pkfrm.co.nz

AucklandPKF Corporate Recovery & Insolvency T: 9 302 0521(Auckland) Limited F: 9 302 0536Level 3 E: anthony.mccullagh@pkfcr.co.nz48 Courthouse Lane W: pkfcr.co.nzAuckland 1010

Out of Hours Contact: Anthony McCullagh 21999 047

International Liaison Partner: Anthony McCullagh anthony.mccullagh@pkfcr.co.nz

Insolvency & Corporate Recovery Services

Auckland - North HarbourPKF Ross Melville T: 9 414 12002b William Pickering Drive F: 9 414 1920North Harbour E: jugdis.parbhu@pkfrm.co.nzAuckland - North Harbour W: pkfrossmelville.co.nzNZ

Out of Hours Contact: Graeme B Clark 021 630 021

Partners:Gina Cook gina.cook@pkfrm.co.nzJugdis H Parbhu jugdis.parbhu@pkfrm.co.nz

New Zealand

ChristchurchPKF Goldsmith Fox T: 3 3666 706Level 1 F: 3 3660 265250 Oxford Terrace E: info@pkfgf.co.nzChristchurch W: goldfox.co.nz8141

Postal Address:PO Box 13 141ArmaghChristchurch8141

Out of Hours Contact: Gordon L Hansen 272914479

International Liaison Partner: Gordon L Hansen gordon@pkfgf.co.nz

Partners:Dawn Alexander dawn@pkfgf.co.nzTrevor Bayliss trevor@pkfgf.co.nzDorian Crighton dorian@pkfgf.co.nzCarol E Fletcher carol@pkfgf.co.nzDennis M Lay dennis@pkfgf.co.nzJohn L Purvis john@pkfgf.co.nzRobin Wah robin@pkfgf.co.nz

HastingsPKF Carr and Stanton Limited T: 6 876 8124119 Queen Street East F: 6 876 0170Hastings E: admin@pkfcs.co.nz4122 W: pkfcs.co.nz

Postal Address:PO Box 345Hastings New Zealand4156

International Liaison Partner: Michael Jackson michael.jackson@pkfcs.co.nz

KaitaiaPKF Francis Aickin Limited T: 9 408 9366PO Box 2 F: 9 408 0367Kaitaia 0441 E: eddie.aickin@pkffa.co.nz2 Redan Road W: pkffa.co.nzKaitaia

Out of Hours Contact: Eddie Aickin 64 27 4379802

International Liaison Partner: Eddie Aickin eddie.aickin@pkffa.co.nz

KerikeriPKF Poutsma Lemon Limited T: 9 407 71429 Hobson Avenue F: 9 407 5434PO Box 81 E: kerikeri@pkfpl.co.nzKerikeri W: pkfpl.co.nz0245

Out of Hours Contact: 0064 90 4075443

International Liaison Partner: Jack Poutsma jack.poutsma@pkfpl.co.nz

New Zealand - Nicaragua

PaihiaPKF Poutsma Lemon Limited T: 9 402 7926Williams Road F: 9 402 7626PO Box 16 E: paihia@pkfpl.co.nzPaihia 0247 W: pkfpl.co.nzPaihia, DX AA21502

Out of Hours Contact: Jack Poutsma 021 522 575

International Liaison Partner: Jack Poutsma jack.poutsma@pkfpl.co.nz

Palmerston NorthPKF Rutherfords Limited T: 6 350 7900277 Broadway Avenue F: 6 357 4006Palmerston North, 4410 E: plm@pkfr.co.nz W: pkfr.co.nz

Postal Address:PO Box 35Palmerston North, 4440

International Liaison Partner: Ewen Kirkcaldie ewen.kirkcaldie@pkfr.co.nz

Partners:Chris Lamb chris.lamb@pkfr.co.nz

WellingtonPKF Martin Jarvie T: 4 47279193rd Floor, 85 The Terrace F: 4 4734720Wellington, 6015 E: info@pkfmj.co.nz W: pkfmartinjarvie.co.nz

Postal Address:P O Box 1208Wellington, 6140

Out of Hours Contact: Robert A Elms 4 2341204

International Liaison Partner: Robert A Elms robert.elms@pkfmj.co.nz

Partners:David Hulston david.hulston@pkfmj.co.nzGraham T Langridge graham.langridge@pkfmj.co.nzPaolo Ryan paolo.ryan@@pkfmj.co.nz

NICARAgUA

ManaguaGuerra & Co T: 2254 6359Calle 27 de Mayo, Plaza Inter 2 c. F: 2268 2025Oeste | Edificio La Merced E: aldo.guerra@pkfnicaragua.com.niManagua W: pkfnicaragua.com.ni

Out of Hours Contact: Aldo Eli Guerra L 88866076

International Liaison Partner: Aldo Eli Guerra L aldo.guerra@pkfnicaragua.com.ni

Niger - Nigeria

NiameyPKF T: 73 28 13Quartier Terminus F: 73 65 13BP 12 140 E: pkfnim@intnet.neNiamey

Out of Hours Contact: Peter Andrew Nelson 73 28 13

International Liaison Partner: AntoineTéyi Lawson lawsonpkf@yahoo.fr

Partners:Victor Jean Louis Perrin vjlperrin@yahoo.fr

NIgERIA

LagosPKF Professional Services T: 1 804 2074 /773 4940Toloye House F: 1 283 0317362 Ikorodu Road / E: pkfnig@hyperia.com1A Okupe EstateMarylandLagos

Postal Address:GPO 2047MarinaLagosNigeria

Out of Hours Contact: Tajudeen Adegboyega Akande 802 303 9317

International Liaison Partner: Tajudeen Adegboyega Akande takande@pkfnig.com

Partners:Abiodun Olumide Ariyibi abiodunariyibi@yahoo.com

AbujaPKF Professional Services T: 9 2731377NACRDB Plaza (4th Floor) F: 9 523 2981Independence Way E: pannellabj@yahoo.co.ukCentral Business districtAbuja, FCT

Postal Address:PO Box 2071Garki, Abuja

Out of Hours Contact: O P S Adaji 803 408 6939

Nigeria

BauchiPKF Professional Services T: 77 543347Floor 2, Giwo House F: 77 5433476 Ahmadu Bello Way E: sochimana@pkfnig.comBauchi

Out of Hours Contact: Samuel I Ochimana 8023824848

JosPKF Professional Services T: 73 464710Lennap House F: 73 460375Government Secretariat Layout, Jos E: opsadaji@pkfnig.com

Out of Hours Contact: O P S Adaji 8034086939

KadunaPKF Professional Services T: 62 24860018/19 Ahmadu Bello Way F: 62 248670Kaduna E: pkfnig@hyperia.com

Postal Address:PO Box 117Kaduna, Nigeria

International Liaison Partner: Tajudeen adegboyega Akande takande@pkfnig.com

Partners:Isa Yusufu iyusufu@pkfnig.com

KanoPKF Professional Services T: 64 646573, 646582Gidan Shehu Ahmed F: 64 646573, 646582Bank Road, Kano E: gcorah_pkfkano@yahoo.com

Out of Hours Contact: Geoffrey C Orah 8035865808

MinnaPKF Professional Services T: 66 221254Federal Mortgage Bank Building F: 66 221254'F' Layout E: pkfnig@hyperia.comBosso Road, Minna

Out of Hours Contact: Tajudeen Adegboyega Akande 66 221254

ZariaPKF Pannell Kerr Forster T: 69 32650Gaskiya Building F: 69 32650Gaskiya Road, Zaria E: pkfnig@hyperia.com

Out of Hours Contact: Tajudeen Adegboyega Akande 69 32650

Norway - Oman

NORWAY

OsloPKF Revisjon AS T: 23 19 63 00Bogstadveien 27B F: 23 19 63 01Oslo E: pkfrevisjon@pkf.no0355 W: pkf.no

Out of Hours Contact: Jan Olaf Poulsen 90094163

International Liaison Partner: Steinar Farstad farstad@pkf.no

Partners:Rune Jalving jalving@pkf.noVibeke Jeanette Lunde lunde@pkf.noJan Olaf Poulsen poulsen@pkf.no

OMAN (SULTANATE OF)

MuscatPKF The Consulting House - Oman T: 971 4 3910025Muscat F: 971 4 3909549TBC E: info@pkf-tch.com W: pkf-tch.com/

Partners:Sven Peter Gade sgade@pkf-tch.com

MuscatRSM & Co T: 24563195Suites 107-108 F: 24563194Hatat House E: rsmcomct@omantel.net.omWadi Adai W: rsmoman.comRuwiMuscat

Postal Address:PO Box 1171RuwiPostal Code 112

Out of Hours Contact: Percy R Bhaya 24563196

International Liaison Partner: Percy R. Bhaya rsmcomct@omantel.net.om

Partners:Ansarhusein H Merchant rsmcomct@omantel.net.omZarir J Patwa rsmcomct@omantel.net.omStanislaus D Pereira rsmcomct@omantel.net.om

Panama - Papua New guinea

PANAMA

PanamaAvila y Asociados, S. A. T: 269 5703Urb, Obarrio F: 223 1323Calle Abel Bravo Y#60 E: javila@pkfpanama.comDuplex #4 W: pkfpanama.comPanamaPanama0823-05540

Out of Hours Contact: Jorge Avila 6674 5667

International Liaison Partner: Jorge Avila javila@pkfpanama.com

Partners:Javier Avila F javila@cwpanama.netTomas Chen tchen@pkfpanama.comMarisela De Ruiz mruiz@pkfpanama.com

PAPUA NEW gUINEA

Port MoresbyGuinn PKF T: 321 0110Section 15, Lot 15 F: 321 0112Bernal St E: david_guinn@guinnpkf.com.pgPort Moresby 121Port MoresbyNational Capital District, 121

Postal Address:PO Box 569Port MoresbyPort MoresbyNational Capital District, 121

Out of Hours Contact: David Guinn 321 0110

Mount HagenGuinn PKF T: 542 2199Section 11, Lot 6 F: 542 2384Pailimp Road E: mount.hagen@guinnpkf.com.pg(use for courier mail)Mount HagenWestern Highlands Province, 281

Postal Address:PO Box 158, Mt HagenWestern Highlands ProvincePapua New Guinea, 281

Out of Hours Contact: David Guinn 321 0110

International Liaison Partner: David Guinn david_guinn@guinnpkf.com.pg

Paraguay - Peru

PARAgUAY

AsuncionController Contadores & Auditores T: 21 442 85214 de Mayo Nº 563 F: 21 442 852Esquina General Diaz E: whermosa@pkf-controller.com.pyEdificio "La Encarnacion" W: pkf-controller.com.py3° 4°, 11° y 13° PisosAsuncion, Central1231

Out of Hours Contact: Walter E Hermosa 981 437070

International Liaison Partner: Walter E Hermosa whermosa@pkf-controller.com.py

Partners:Raquel Agüero raguero@pkf-controller.com.pyJavier Rojas Sosa jrojas@pkf-controller.com.pyGloria Sanguines gsanguines@pkf-controller.com.py

LimaVila Naranjo y Asociados T: 00 51 1 4426116Av. Paseo de la República No. 3557 F: 00 51 1 4415553Lima, 27 E: vilanaranjo@pkfperu.com W: pkfperu.com

Out of Hours Contact: Emilio Vila Naranjo 00 51 1 4216250

International Liaison Partner: Emilio Vila Naranjo emiliovila@pkfperu.com

Partners:Wilfredo Chinchay vilanaranjo@pkfperu.comWaldo Lucho vilanaranjo@pkfperu.comEnrique Vila Naranjo vilanaranjo@pkfperu.com

Poland

POLAND

WarsawPKF Consult Sp. z.o.o. T: 22 560 76 50(Capital Group Dominant Company) F: 22 560 76 63ul. Elbląska 15/17 E: pkf@pkfconsult.plWarsaw, 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Mariusz Kuciński 601 223 818

Mrs Anna Urbańska-Albero 605 624 201

PKF Consult Capital Group offices are also in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań, Jelenia, Góra, Opole.

WarsawPKF Audyt Sp. z.o.o T: 22 560 76 50(Audit Services) F: 22 560 76 63ul. Elbląska 15/17 E: audyt@pkfaudyt.plWarsaw, 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Marek Wojciechowski 601 540 269

Mrs Justyna Adamska 697 709 878

Mrs Ewa Ogryczak 601 688 519

Also with offices in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań.

WarsawPKF Centrum Rachunkowości Sp. z.o.o T: 22 560 76 50(Accounting Services) F: 22 560 76 63ul. Elbląska 15/17 E: accounting@pkfrachunkowosc.plWarsaw, 01-747 W: pkfconsult.pl

Out of Hours Contact: Mrs Mirosława Cienkowska 603 488 222

Also with offices in: Łódź, Gdańsk, Opole.

WarsawPKF Tax Sp z.o.o T: 22 560 76 50(Tax Services) F: 22 560 76 63ul. Elbląska 15/17 E: podatki@pkftax.plWarsaw, 01-747 W: pkfconsult.pl

Out of Hours Contact: Mrs Agnieszka Chamera 609 331 330

Also with office in Katowice.

WarsawPKF Grupa Konsultingowa Sp z.o.o T: 22 495 76 00(Consultancy Services) F: 22 495 76 06ul. Elbląska 15/17 E: biuro@pkfgrupakonsultingowa.plWarsaw, 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Piotr Urbański 607 602 330

Also with offices in: Jelenia, Góra.

Portugal

PORTUgAL

Lisbon(Business SupportServices andConsultancy)PKF II Portugal Lda. T: 213 182 720Edifício Atrium Saldanha F: 213 146 114Praça Duque de Saldanha E: pkfportugal@pkf.pt4º Piso W: pkf.ptLetras H e OLisbon1050-094

Out of Hours Contact: José de Sousa Santos 968 926 642

Partners:Nuno Justo nunojusto@pkf.ptAntónio T Nunes trindatenunes@pkf.ptPaulo G Rodrigues paulorodrigues@pkf.ptHenrique Camões Serra cserra@pkf.pt

LisbonPKF SI, SA T: 21 318 27 20(IT Consultancy) F: 21 314 61 14Edifício Atrium Saldanha E: pkfportugal@pkf.ptPraça Duque de Saldanha W: pkf.pt4º PisoLetras H e OLisbon1050-094

Partners:Nuno Miguel Cruz Neves nuno.miguel.neves@pkf.pt

Portugal - Puerto Rico

LisbonPKF & Associados, SROC T: 213 182 720Lda (Audit) F: 213 146 114Edifício Atrium Saldanha E: pkfportugal@pkf.ptPraça Duque de Saldanha -4º PisoLetras H e OLisbon1050 - 094

Out of Hours Contact: José de Sousa Santos 968 926 642International Liaison Partner: José de Sousa Santos pkfportugal@pkf.pt

Partners:Celia Custodio ccustodio@pkf.ptMiguel Damas migueldamas@pkf.ptPaulo Gamboa pgamboa@pkf.ptDaniel Guerreiro dguerreiro@pkf.ptJosé Parada Ramos paradaramos@pkf.ptHenrique Camões Serra cserra@pkf.pt

OportoPKF II Portugal Lda. T: 22 338 9479Av. da Boavista F: 22 338 9499nº 3521 E: pkfportugal@pkf.ptsala 507 W: pkf.ptOporto4100-139

Partners:Miguel Damas migueldamas@pkf.ptVitor Maia vitormaia@pkf.pt

PUERTO RICO

San JuanPKF, LLP T: 787 754 66151056 Muñoz Rivera Avenue F: 787 765 9405Suite 304 E: pkfpr@pkfpr.comSan Juan W: pkfpr.com00927-5013

Out of Hours Contact: Juan José Garcia-Rodriguez 787 413 7926

International Liaison Partner: Juan José García-Rodriguez jjgr@pkfpr.com

Partners:Edwin E Torres Castro edtorres@pkfpr.com

Qatar - Romania

DohaPKF LLC T: 493 5196Ajlan Building F: 487 4266Bin Omran Street E: walid.saadi@pkf.com.qaDoha, State of Qatar W: pkf.com.qaPO Box 15148

Out of Hours Contact: Walid Saadi 974 5541358

International Liaison Partner: Walid Saadi walid.saadi@pkf.com.qa

Consulting Firm Only

ROMANIA

BucharestPKF Finconta SRL T: 21 317 31 908th, Albesti Street F: 21 317 31 90District 2 E: florentina.susnea@finconta.roBucharest, 021515 W: finconta.ro

Out of Hours Contact: Marilena Pintican 727 735 319

International Liaison Partner: Florentina Susnea florentina.susnea@finconta.ro

BucharestConsultor T: 21 252 38 802 Intr. Vladimir Streinu Street F: 21 252 38 80District 2 E: adrian.marghescu@pkfconsultor.roBucharest, 021416 W: pkfconsultor.ro

International Liaison Partner: Adrian Marghescu adrian.marghescu@pkfconsultor.ro

Partners:Eugenia Bolovan office@pkfconsultor.roAndreea Tudose andreea.tudose@pkfconsultor.ro

TimisoaraPKF Econometrica T: 256 201 175Street 3 August 1919 F: 256 293 885Nr 9, Ap. 1 E: carmen.mataragiu@econometrica.pkf.roTimisoara W: econometrica.pkf.roTimis, 300092

Out of Hours Contact: Anca Mataragiu 741228000

International Liaison Partner: Carmen Mataragiu carmen.mataragiu@econometrica.pkf.ro

Partners:Anca Cristina Mataragiu anca.mataragiu@econometrica.pkf.ro

Russia

RUSSIA (THE RUSSIAN FEDERATION)

KazanFBK Povolzhje T: 843 555 64 9410 Yamashev Avenue F: 843 555 60 67P O Box 134 E: fbk-povolzje@acg-pkf.ruKazan W: acg-pkf.ruTatarstan420080

Out of Hours Contact: Malashina Ksenia 89033448816

International Liaison Partner: Sergey Nikiforov nikiforov@acg-pkf.ru

Partners:Nail Diarov diyarov@acg-pkf.ruNicolay Procudanov procudanov@acg-pkf.ru Dina Sitdikova sitdikova@acg-pkf.ruTatyana Yusupova yusupova@acg-pkf.ru

MoscowPKF FBK T: 495 737 53 5344/1, bld. 2AB F: 495 737 53 47Myasnitskaya Street E: fbk@fbk.ruMoscow W: fbk.ru

Out of Hours Contact: Evgenia Baltag 916 512-99-09

International Liaison Partner: Sergey Shapiguzov shapiguzovs@fbk.ru

Partners:Askold Birin birin@fbk.ruSergey Lomize lomizes@fbk.ruIgor Nikolaev nicolaevi@fbk.ruStanislav Novikov novikovs@fbk.ruNadezhda Orlova orlovan@fbk.ruValeria Polyakova polyakovav@fbk.ruElena Proskurnya proskurnyae@fbk.ruSergey Pyatenko pyatenkos@fbk.ruElena Sarafanova sarafanovae@fbk.ruAlexey Smirnov smirnova@fbk.ruIrina Sukhova sukhovai@fbk.ruAlexey Terekhov terechov@fbk.ruAndrey Tikhonovsky tikhonovskya@fbk.ruYulia Zaitseva zaitsevaj@fbk.ru

Russia - Saudi Arabia

St PetersburgMCD T: 812 600 910020, Building A F: 812 600 9050Aptekarskaya Embankment E: gradova@mcd.spb.ruSt. Petersburg W: mcd-pkf.com197022

Out of Hours Contact: Yuri Voropaev 812 600 9100

International Liaison Partner: Yuri Voropaev gradova@mcd.spb.ru

Partners:Raisa Filatova office@mcd.spb.ruArtur Gazaryan office@mcd.spb.ruAnna Gornaya anna@mcd.spb.ruNadezhda Ilina office@mcd.spb.ruYana Krivoruchkina office@mcd.spb.ruLarissa Romanovskaya office@mcd.spb.ruOlga Svinina office@mcd.spb.ruArtem Vakkilaynen office@mcd.spb.ru

RWANDA

Time Zone GMT+2Dial in code 250 Dial out code 00

KigaliPKF Rwanda T: 250 7884547469901 F: 256 41 4251370Nyarutarama Road E: pkfkgl@rW:pkfea.comP.O. Box 341 W: pkfea.comKigali

Out of Hours Contact: Murtuza Dalal 256 772 200094

International Liaison Partner: Murtuza Dalal mdalal@ug.pkfea.com

Partners:Rupam Bhatia rbhatia@ug.pkfea.com

SAUDI ARABIA

DammamAbdul Aziz Almogren T: 00966 3 8341666(Chartered Accountants) F: 00966 3 8345227Shaflout Business Center E: z.alfayoumi@al-mogren.com4th Floor, Office No 403/404PO Box - 930DammamEastern Province - Dammam31421

Out of Hours Contact: Zuhair Al Fayoumi 502241767

International Liaison Partner: Zuhair Al Fayoumi z.alfayoumi@al-mogren.com

Saudi Arabia - Senegal

JeddahPKF The Consulting House - T: 971 4 3910025Saudi Arabia F: 971 4 3909549P O Box 4579 E: info@pkf-tch.comJeddah W: pkf-tch.com21412

Partners:Sven Peter Gade sgade@pkf-tch.comMotasim F Hajaj motasim@hajaj.biz

RiyadhAbdul Aziz Almogren T: 00966 1 4093055(Chartered Accountants) F: 00966 1 4093239Al Rail Busines Center E: nawaf@al-mogren.comFirst FloorRoom No 116RiyadhPO Box 221358Riyadh11311

Out of Hours Contact: Zuhair Al Fayoumi 00966502241767

International Liaison Partner: Zuhair Al Fayoumi z.alfayoumi@al-mogren.com

SENEgAL

DakarFideca T: 8 21 63 875 Avenue Carde F: 8 22 23 46Dakar E: fideca@arc.snBP 1005

Out of Hours Contact: Oumar Sambe 8 21 63 87

International Liaison Partner: Oumar Sambe fideca@arc.sn

Sierra Leone - Singapore

SIERRA LEONE

FreetownPKF T: 22 225829 / 22224409Regent House F: 22 22819612 Wilberforce Street E: pkf@sierratel.slFreetown

Postal Address:PO Box 575FreetownSierra Leone

Out of Hours Contact: Joe Thomas 76 624433 / 22 238136

International Liaison Partner: Joe Thomas jothomassl@gmail.com

Partners:Samuel Abayomi Noldred abayominoldred@yahoo.com

SINgAPORE

SingaporePKF-CAP LLP T: 65 009 360/65 009 388146 Robinson Road F: 65 009 36608-01 E: sajjadakhtar@pkfsingapore.comSingapore W: pkfsingapore.com068909

Out of Hours Contact: Sajjad Akhtar Michael Chin 9787 8617/9007 1389

International Liaison Partner: Sajjad Akhtar sajjadakhtar@pkfsingapore.com

Partners:Michael Chin michaelchin@pkfsingapore.comEng Kian Lee engkian@pkfsingapore.comRoy Lim roylim@pkfsingapore.comSiew Inn Pong siewinn@pkfsingapore.com

Slovak Republic - Slovenia

SLOVAK REPUBLIC

BratislavaPKF Slovensko S. R. O T: 2 5828 2711Apollo Business Center F: 2 5828 2727Prievozska 2/A E: pkf@pkf.skBratislava W: pkf.sk821 09

Out of Hours Contact: Richard Clayton Budd 907 769 768

International Liaison Partner: Stefan Kardos kardos@pkf.sk

Partners:Richard Clayton Budd budd@pkf.sk

KosicePKF Slovensko S. R. O T: 55 729 6290Letna 45 F: 55 729 6294Kosice E: pkf@pkf.sk040 01 W: pkf.sk

PrievidzaPKF Slovensko S. R. O T: 46 518 3811Nabrezie Sv. Cyrila 47 F: 46 518 3822Prievidza E: pkf@pkf.sk971 01 W: pkf.sk

Partners:Vladimir Pastierik pastierik@pkf.sk

SLOVENIA

Time Zone GMT+1 +DSTDial in code 386 Dial out code 00

LjubljanaRenoma T: 1 230 85 10Kamniska ulica 25 F: 1 230 85 20Ljubljana E: info@renoma.siSI - 1000 W: renoma.si

International Liaison Partner: Marko Kolesa marko.kolesa@renoma.si

Partners:Marjan Habjan marjan.habjan@renoma.siPrimoz Pecnik primoz.pecnik@renoma.si

South Africa

SOUTH AFRICA

BloemfonteinPKF (Bloemfontein) Inc T: 051 400 050046 First Avenue F: 051 400 0550Westdene E: info@pkfbfn.co.zaBloemfontein W: pkf.co.zaFree State9301

Postal Address:PO Box 20028WillowsBloemfonteinFree State9320

Out of Hours Contact: Cobus Kritzinger 0 84 559 8511

International Liaison Partner: Walter Blake walter@pkfbfn.co.za

Partners:Sarah Coetzee sarah@pkfbfn.co.zaJacobus Kritzinger cobus@pkfbfn.co.zaGuillaume Oberholster guillaume@pkfbfn.co.za

Cape TownPKF (Cpt) Inc. T: +27 21 405 534021st and 22nd Floors F: +27 21 405 53552 Long Street E: info.cpt@pkf.co.zaCape Town W: pkf.co.zaWestern Province8001

Postal Address:PO Box 7498Roggebaai8012

International Liaison Partner: Justin M Nield billy.nield@pkf.co.za

Partners:Michael J Betts mike.betts@pkf.co.zaStephan Cillié stephan.cillie@pkf.co.zaDavid L Cohen david.cohen@pkf.co.zaHeleen Goussard heleen.goussard@pkf.co.zaBradley Jackson bradley.jackson@pkf.co.zaEbrahim F Rooknodien ebrahim.rooknodien@pkf.co.zaNeil I Strybis neil.strybis@pkf.co.zaBernard van der Walt bernard.vanderwalt@pkf.co.zaYolanda Weaver-Sasman yolanda.sasman@pkf.co.za

South Africa

DurbanPKF Durban T: 31 573 50002nd Floor F: 31 566 466612 on Palm Boulevard E: info.dbn@pkf.co.zaGateway W: pkf.co.zaDurbanKwaZulu Natal4319

Postal Address:PO Box 1858DurbanKwaZulu Natal4000

Out of Hours Contact: Peter J Duncan 83 781 1658

International Liaison Partner: Peter J Duncan peter.duncan@pkf.co.za

Partners:Garth J Adendorff garth.adendorff@pkf.co.zaRichard C Alcock richard.alcock@pkf.xo.zaRobert C Boulle rob.boulle@pklf.co.zaKeith J Dall keith.dall@pkf.co.zaPaul S Gering paul.gering@pkf.co.zaKevin Gertenbach kevin.gertenbach@pkf.co.zaRaoul J Kelly raoul.kelly@pkf.co.zaTania C Marti-Warren tania.marti@pkf.co.zaNeil McHardy neil.mchardy@pkf.co.zaGareth J Morgan gareth.morgan@pkf.co.zaGerry J Nijhuis gerry.nijuis@pkf.co.zaAhmed E Paruk ahmed.paruk@pkf.co.zaDhangee Puran dhangee.puran@pkf.co.zaMariëtte Schroeder mariette.schroeder@pkf.co.za

georgePKF (George) Incorporated T: 044 874 2320124 Cradock Street F: 044 873 6529George E: charles.minie@pkf.co.za6529 W: pkf.co.za

Postal Address:Private Bag X6544George6530

Out of Hours Contact: Charles Minie 0828023454

International Liaison Partner: Charles Minie charles.minie@pkf.co.za

Partners:Cobus Goosen cobus.goosen@pkf.co.zaJaco Hugo jaco.hugo@pkf.co.za

South Africa

JohannesburgPKF (Jhb) Inc T: 11 384 800042 Wierda Road West F: 11 384 8008Wierda Valley E: andrew.hannington@pkf.co.zaJohannesburg W: pkf.co.zaGauteng2196

Postal Address:Private Bag X10046Sandton2146

Out of Hours Contact: Andrew Hannington 11 957 2864

Partners:Isaac G Abbott butch.abbott@pkf.co.zaPaul Badrick paul.badrick@pkf.co.zaJeffrey M Borowitz jeffrey.borowitz@pkf.co.zaGarron M Chaitowitz garron.chaitowitz@pkf.co.zaDuncan Church duncan.church@pkf.co.zaMichelle da Costa michelle.dacosta@pkf.co.zaEugene du Plessis eugene.duplessis@pkf.co.zaBen Frey ben.frey@pkf.co.zaAndrew J Hannington andrew.hannington@pkf.co.zaDone Howell done.howell@pkf.co.zaRudi Huiskamp rudi.huiskamp@pkf.co.zaSone Kock sone.kock@pkf.co.zaRobert J Lawson robert.lawson@pkf.co.zaNorma Passmore norma.passmore@pkf.co.zaTheunis Schoeman theunis.schoeman@pkf.co.zaAnn van den Berg ann.vdberg@pkf.co.zaLouis van Manen louis.vmanen@pkf.co.zaIan Vorster ian.vorster@pkf.co.za

Port ElizabethPKF (Port Elizabeth) Inc T: 41 398 5600PKF House F: 41 364 111027 Newton Street E: pkf.pe@pkf.co.zaNewton Park W: pkf.co.zaPort Elizabeth6045

Postal Address:PO Box 7606Newton ParkPort ElizabethEastern Cape6055

Out of Hours Contact: David Robertson 41 398 5600

Partners:Lee Battle leeann.battle@pkf.co.zaMark C Daverin mark.daverin@pkf.co.zaAnthony J C Reid tony.reid@pkf.co.zaDavid J Robertson david.robertson@pkf.co.zaLorna van Goeverden lorna.vangoeverden@pkf.co.zaIan G Whittal ian.whittal@pkf.co.za

South Africa - Spain

PretoriaPKF PTA T: 861 753 782 (PKFPTA)Erasmus Forum A F: 12 347 3737434 Rigel Avenue South E: sanjay.ranchhoojee@pkf.co.zaErasmusrand W: pkf.co.zaPretoriaGauteng, 0181

Postal Address:Private Bag X4HatfieldPretoriaGauteng, 0028

Out of Hours Contact: Sanjay Ranchhoojee 0 83 327 2291

Partners:Hannes Grobler hannes.grobler@pkf.co.zaManoj Manilal manoj.manilal@pkf.co.zaSanjay Ranchhoojee sanjay.ranchhoojee@pkf.co.zaAjith Salickram ajith.salickram@pkf.co.zaJean-Pierre Tromp jptromp@pkf.co.za

WelkomPKF (Welkom) Inc T: 57 353 2601Mylacor Chambers F: 57 353 23183 Argon Street E: info.wkm@pkf.co.zaWelkom, 9460 W: pkf.co.za

Postal Address:PO Box 604Welkom9460

Out of Hours Contact: Roland H Heiriss 825531425

International Liaison Partner: Roland H Heiriss roland.heiriss@pkf.co.za

Partners:Elsabe De Jonge elsa.dejonge@pkf.co.za

BarcelonaPKF - Audiec SAP T: 93 414 59 28Av. Diagonal 612, 7 - 11 F: 93 414 02 48Barcelona E: audiec@pkf.es08021 W: pkf.es

Out of Hours Contact: Félix Pedrosa 696 97 23 23

International Liaison Partner: Félix Pedrosa fpedrosa@pkf.es

Partners:Carles Ginesta cginesta@pkf.esDolors Magrí dmagri@pkf.esFélix Pérez felixperez@pkf.esAlex Tarré atarre@pkf.es

St Kitts - Switzerland

ST KITTS

BasseterrePannell Kerr Forster T: 869 465 2746Independence House F: 869 466 2091North Independence Square E: pannells@caribsurf.comBasseterre, St Kitts W: pkf.com

Out of Hours Contact: Omax A E Gardner 869 465 2746

International Liaison Partner: Wilbur A Harrigan pannellf@candw.ag

Partners:Omax A E Gardner

ST LUCIA

CastriesPKF Professional Services T: 758 450 7777Adjodha Building F: 758 451 3079Laborie Street, Castries, WI E: pkf@candw.lc

Postal Address:P O Box 201, Castries

Out of Hours Contact: Wendell Skeete 758 518 7777

International Liaison Partner: J Wendell Skeete pkf@candw.lc

SWITZERLAND

genevaSCF Revision SA T: 22 301 54 40Route des Acacias 54 F: 22 301 54 70Carouge E: geneve@scfid.ch1227 W: scfid.ch

Postal Address:Route des Acacias 54Carouge, Switzerland, CH-1227

Out of Hours Contact: Jean-Claude Roder 79 274 14 40

International Liaison Partner: Jean-Claude Roder jean-claude.roder@scfid.ch

Partners:Sophie Bonaguro sophie.bonaguro@scfid.chOlivier Volper olivier.volper@scfid.ch

Also in: Bienne, Fribourg, Lausanne, Moutier, Sion, Vevey

Switzerland

LuganoPKF Certifica SA T: 91 911 11 11Via Pretorio 9 F: 91 911 11 12Lugano E: claudio.massa@pkfcertifica.ch6900 W: pkfcertifica.ch

Out of Hours Contact: Claudio Massa 76 576 01 01

International Liaison Partner: Claudio Massa claudio.massa@pkfcertifica.ch

LuganoPKF Tax Consulting SA T: 91 911 11 11Via Pretorio 9 F: 91 911 11 12Lugano E: info@pkftax.ch6900 W: pkftax.ch

Out of Hours Contact: Donato Cortesi 79 485 88 98

International Liaison Partner: Claudio Massa claudio.massa@pkfcertifica.ch

ZurichPKF Wirtschaftsprüfung AG T: 44 285 75 65Lavaterstrasse 40 F: 44 285 75 70PO Box 1929 E: daniel.carotta@pkf.chZurich W: pkf.chCH-8027

Out of Hours Contact: Daniel Carotta 79 238 11 09

International Liaison Partner: Daniel Carotta daniel.carotta@pkf.ch

Partners:Bruno Zehnder bruno.zehnder@pkf.ch

Audit company

ZurichPKF Consulting AG T: 44 285 75 65/75Lavaterstrasse 40 F: 44 285 75 70PO Box 1929 E: daniel.carotta@pkf.chZurich W: pkf.chCH-8027

Out of Hours Contact: Daniel Carotta 79 238 11 09

International Liaison Partner: Daniel Carotta daniel.carotta@pkf.ch

Partners:Bruno Zehnder bruno.zehnder@pkf.ch

Also in Zug

Taiwan - Tanzania

TAIWAN

TaipeiPKF Taiwan T: 2 8792 26284F No 118 F: 2 8791 0859Shyng Shann Road E: fl@pkf.com.twNeihu, Taipei, 11469 W: pkf.com.tw

Out of Hours Contact: Frank Lin 2 8792 2628

Partners:Frank Lin fl@pkf.com.tw

KaohsiungPKF Taiwan T: 7 331-894210F- 2, No 8 Min Chuan 2nd Road F: 7 332-9182Kaohsiung 806 E: pc@pkf.com.twTaiwan W: pkf.com.twKaohsiung, 806

Out of Hours Contact: Ronnie Chang 0933032192

Partners:Ronnie Chang rc@pkf.com.tw

TaichungPKF Taiwan T: 2 2375-9238No. 72, Wu Chuan 1st Street F: 2 2375-8242Taichung 403 E: gs@pkf.com.twTaiwanTaichung, 403

Out of Hours Contact: Ronnie Chang 0933032192

Partners:Ronnie Chang rc@pkf.com.tw

TANZANIA

Time Zone GMT+3Dial in code +255Dial out code 00

Dar-es-SalaamPKF Tanzania T: 22 2120806/79th Floor F: 22 2120895Amani Place E: pkfdar@tz.pkfea.comOhio Street W: pkfea.comPO BOX 12729Dar-es-Salaam

Out of Hours Contact: Sujata Jaffer 7867 61694

International Liaison Partner: Sujata Jaffer sjaffer@tz.pkfea.com

Partners:Sunirmal Mitra smitra@ke.pkfea.comAbdul Samji asamji@ke.pkfea.com

Togo - Tunisia

LoméPKF S.A.R.L T: 221 56 94304 Boulevard du 13 Janvier F: 221 43 12Lomé E: pkftg@yahoo.fr01 BP 2806 W: pkf-tg.com

Postal Address:B.P. 2806Lomé, Togo

Out of Hours Contact: Yawo F Djidotor 904 30 68

International Liaison Partner: Yawo F Djidotor ydodjitro@yahoo.fr

Partners:Peter Andrew Nelson atavinelson@yahoo.frVictor Jean Louis Perrin vjlperrin@yahoo.frPeter Andrew Lawson lawsonpkf@aviso.ci

TRINIDAD & TOBAgO

Port of SpainPKF Chartered Accountants and T: 624 4569Business Advisors F: 624 4388245 Belmont Circular Road E: pkf-trinidad@trinidad.netBelmont, Port of Spain

Out of Hours Contact: Ainsley A. Mark 624 4569

International Liaison Partner: Ainsley A. Mark aamark@pkf.co.tt

Partners:Renee-Lisa Philip rlphilip@pkf.co.ttMichael G. Toney mgtoney@pkf.co.tt

TUNISIA

TunisLassad Marwani & Co T: 71 88 98 35Centre Ines F: 71 87 19 359 Rue Azzouz Rebai E: pkf.marwani@gnet.tnTunis, El Manar II, 2092 W: pkftunisie.com

Out of Hours Contact: Lassaad Marouani 20 305 906

Partners:Faical Daoud f.daoud@pkftunisie.comWalid Negra w.negra@gnet.tn

Uganda - United Arab Emirates

UgANDA

Time Zone GMT+3Dial in code 256 Dial out code 00

KampalaPKF Uganda T: 41 4341523Plot No 37, Yusuf Lule Road F: 41 4251370PO Box 24544 E: pkfkam@ug.pkfea.comKampala W: pkfea.com

Out of Hours Contact: Murtuza Dalal 772 200094

International Liaison Partner: Murtuza Dalal mdalal@ug.pkfea.com

Partners:Rupam Bhatia rbhatia@ug.pkfea.comCharles Oguttu coguttu@ug.pkfea.comKetan Shah kshah@klsa.net

UKRAINE

Time Zone GMT+2 +DSTDial out code 00

KievAF "PKF Audit-Finance" LLC T: 044 278 25 3119-b Prorizna St F: 044 278 83 13Kiev E: pkf@pkf.kiev.ua01034 W: pkf.kiev.ua

Out of Hours Contact: Irina Kashtanova 044 278 25 31

International Liaison Partner: Irina Kashtanova pkf@pkf.kiev.ua

Partners:Sviatoslav Biloblovskiy s.biloblovskiy@pkf.kiev.uaTatyana Medvedeva pkf@pkf.kiev.uaOleksiy Pigasov pkf@pkf.kiev.uaTatyana Sukhorukova s.suhorukova@pkf.kiev.ua

UNITED ARAB EMIRATES

Abu DhabiPKF T: 2 626 171515th Floor, The Blue Tower F: 2 626 1716Suite 1501-A, Sh. Khalifa Street E: abudhabi@pkfuae.comAbu Dhabi W: pkfuae.com

Postal Address:PO Box 7479Abu Dhabi

Out of Hours Contact: B R Sudhir 50 6117061

International Liaison Partner: Graham Martins grahammartins@pkfuae.com

Partners:B R Sudhir brsudhir@pkfuae.com

United Arab Emirates

DubaiPKF T: 4 223 6508Suite 301-303 F: 4 223 4524Al Maidan Tower 2 E: dubai@pkfuae.comAl Maktoum Street W: pkfuae.comDeira, DubaiZZ1 1UA

Postal Address:PO Box 13094Dubai, ZZ1 1UA

Out of Hours Contact: Graham Martins 50 6536250

Partners:Ansar Merchant ansarmerchant@pkfuae.comStany Pereira stany@pkfuae.com

DubaiPKF The Consulting House T: 4 391 0025Office 3.03 F: 4 390 9549Arjaan Tower Offices E: info@pkf-tch.comDubai Media City W: pkf-tch.comDubai

Postal Address:PO Box 502294Dubai

Partners:Sven Peter Gade sgade@pkf-tch.comMotasim F Hajaj motasim@hajaj.biz

Dubai Internet City OfficePKF T: 4 4495430Dubai Internet City Office F: 4 390 8836Office 120 E: dic@pkfuae.comBuilding 10 W: pkfuae.comDubai Internet CityDubaiPO Box 13094

United Arab Emirates - United Kingdom

Jebel AliPKF T: 4 8815452Lease Office Building 16 F: 4 8815451Office No 133 E: dubai@pkfuae.comFirst Floor W: pkfuae.comJebel Ali Free ZoneDubai

Postal Address:PO Box 16952Dubai

Out of Hours Contact: Stany D Pereira 50 5583886

SharjahPKF T: 6 574 0888Golden Towers F: 6 574 080811th Floor E: sharjah@pkfuae.comSuite No. 1101 W: pkfuae.comAl Buhaira CornicheSharjahUAE

Postal Address:PO Box 6207Sharjah

UNITED KINgDOM

HEAD OFFICE

PKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: info@uk.pkf.comLondon W: pkf.co.ukEC1M 3AP

Partners:Ian Mills, Senior Partner ian.mills@uk.pkf.comMartin Goodchild, Managing Partner martin.goodchild@uk.pkf.comCalum Stewart, Finance Partner calum.stewart@uk.pkf.com

United Kingdom

EAST ANgLIA REgION

great YarmouthPKF (UK) LLP T: 1493 382500East Coast House F: 1493 382525Galahad Road E: info.gtyarmouth@uk.pkf.comBeacon Park W: pkf.co.ukGorlestonGreat YarmouthNorfolkNR31 7RU

Out of Hours Contact: Michael J Muskett 7887 601001

International Liaison Partner: Michael J Muskett michael.muskett@uk.pkf.com

Partners:Nick Hallett, Assurance & Advisory nick.hallett@uk.pkf.comRobert A Hawkins, Assurance & Advisory robert.hawkins@uk.pkf.comMatt Howard, Corporate Recovery matt.howard@uk.pkf.com

IpswichPKF (UK) LLP T: 1473 32070016 The Havens F: 1473 320800Ransomes Europark E: info.ipswich@uk.pkf.comIpswich W: pkf.co.ukIP3 9SJ

Out of Hours Contact: Graham Randall 7768 941775

Partners:David Eagles, Assurance & Advisory david.eagles@uk.pkf.comKeith Ferguson, Assurance & Advisory keith.ferguson@uk.pkf.comPeter Harrup, Tax peter.harrup@uk.pkf.comMarilyn Martin, Assurance & Advisory marilyn.martin@uk.pkf.comDavid Merrygold, Corporate Recovery david.merrygold@uk.pkf.comGraham Randall, Assurance & Advisory graham.randall@uk.pkf.com

NorwichPKF (UK) LLP T: 1603 615914Cedar House F: 1603 756950105 Carrow Road E: info.norwich@uk.pkf.comNorwich W: pkf.co.ukNR1 1HP

Out of Hours Contact: Michael Muskett 7887 601001

Partners:Graham R Woodford, Assurance & Advisory graham.woodford@uk.pkf.com

United Kingdom

MIDLANDS REgION

BirminghamPKF (UK) LLP T: 121 212 2222New Guild House F: 121 212 230045 Great Charles Street E: info.birmingham@pkf.comQueensway, Birmingham W: pkf.co.ukB3 2LX

Out of Hours Contact: Ian J. Gould 7957 819329

International Liaison Partner: Nick M. Whitaker nick.whitaker@uk.pkf.com

Partners:Malcolm R G Cook, Corporate Finance malcolm.cook@uk.pkf.comMark Davies, Consultancy mark.davies@uk.pkf.comIan J Gould, Corporate Recovery ian.gould@uk.pkf.comRobert Hudson, Assurance & Advisory robert.hudson@uk.pkf.comDavid Liddell, Forensic Services david.liddell@uk.pkf.comSimon Littlejohns, Tax simon.littlejohns@uk.pkf.comSarah Moss, Tax sarah.moss@uk.pkf.comToby Stephenson, Assurance & Advisory toby.stephenson@uk.pkf.comHoward G Voisey, Assurance & Advisory howard.voisey@uk.pkf.com

Birmingham - PKF FinancialPlanning LtdPKF Financial Planning Ltd T: 121 212 2222New Guild House F: 121 212 953845 Great Charles Street E: info.pkffp@uk.pkf.comQueensway, Birmingham W: pkf.co.ukEngland, B3 2LX

Out of Hours Contact: Frank Williamson 121 212 2222

International Liaison Partner: Frank Williamson Frank.williamson@uk.pkf.com

DerbyPKF (UK) LLP T: 1332 372936Century House F: 1332 371449St James Court E: info.derby@uk.pkf.comFriar Gate, Derby W: pkf.co.ukDE1 1BT

Out of Hours Contact: Gareth Singleton 7931 352 115

Partners:Gareth Singleton, Assurance & Advisory gareth.singleton@uk.pkf.com

LeicesterPKF (UK) LLP T: 116 250 4400Pannell House F: 116 285 4651159 Charles Street E: info.leicester@uk.pkf.comLeicester, LE1 1LD W: pkf.co.uk

Out of Hours Contact: Eddie Kerr 7796 278 302

International Liaison Partner: Nick M Whitaker nick.whitaker@uk.pkf.com

Partners:Nish Bathia, Assurance & Advisory nish.bathia@uk.pkf.comEddie Kerr, Corporate Recovery eddie.kerr@uk.pkf.comStephen King, Assurance & Advisory stephen.king@uk.pkf.comAndrew Tiplady, Tax andrew.tiplady@uk.pkf.com

United Kingdom

LincolnPKF (UK) LLP T: 1522 531441St Hugh's F: 1522 51018523 Newport E: info.lincoln@uk.pkf.comLincoln W: pkf.co.ukLN1 3DN

Out of Hours Contact: Jeff Kirkham 7831 274499

Partners:Adrienne M Kerry, Assurance & Advisory adrienne.kerry@uk.pkf.comJeff Kirkham, Assurance & Advisory jeff.kirkham@uk.pkf.com

NottinghamPKF (UK) LLP T: 115 960 8171Regent House F: 115 960 3665Clinton Avenue E: info.nottingham@uk.pkf.comNottingham W: pkf.co.ukNG5 1AZ

Out of Hours Contact: Richard D Wilson 7887 787620

Partners:Simon Browning, Tax simon.browning@uk.pkf.comPaul J Ellis, Assurance & Advisory paul.ellis@uk.pkf.comFraser Goodall, Tax fraser.goodall@uk.pkf.comRoger Merchant, Assurance & Advisory roger.merchant@uk.pkf.comLisa Topliss, Tax lisa.topliss@uk.pkf.comRichard D Wilson, Assurance & Advisory rick.wilson@uk.pkf.com

NORTH REgION

LeedsPKF (UK) LLP T: 113 228 0000Pannell House F: 113 228 42426 Queen Street E: info.leeds@uk.pkf.comLeeds W: pkf.co.ukLS1 2TW

Out of Hours Contact: Mark Lister 7899 818554

International Liaison Partner: Tim Entwistle Tim.entwistle@uk.pkf.com

Partners:Billy Cairns, Tax billy.cairns@uk.pkf.comPaul M Clarke, Tax paul.clarke@uk.pkf.comLinda Cooper, Assurance & Advisory linda.cooper@uk.pkf.comCharles Escott, Corporate Recovery charles.escott@uk.pkf.comStuart Jessop,Tax stuart.jessop@uk.pkf.comMark Lister, Corporate Finance mark.lister@uk.pkf.comBob F McNaughton, Assurance & Advisory bob.mcnaughton@uk.pkf.comIan C Schofield, Corporate Recovery ian.schofield@uk.pkf.com

United Kingdom

LiverpoolPKF (UK) LLP T: 151 237 45005 Temple Square F: 151 237 4545Temple Street E: info.liverpool@uk.pkf.comLiverpool W: pkf.co.ukL2 5RH

Out of Hours Contact: Tim Entwistle 7768 814025

International Liaison Partner: Tim Entwistle tim.entwistle@uk.pkf.com

Partners:Mark Fairhurst, Forensic Services mark.fairhurst@uk.pkf.comJane Jackson, Tax jane.jackson@uk.pkf.comPaula McGrath, Corporate Finance paula.mcgrath@uk.pkf.comJon Newell, Corporate Recovery jon.newell@uk.pkf.comBrian G Ricketts, Assurance & Advisory brian.ricketts@uk.pkf.com

ManchesterPKF (UK) LLP T: 161 832 54813 Hardman Street F: 161 832 3849Spinningfields E: info.manchester@uk.pkf.comManchester W: pkf.co.ukM3 3HF

Out of Hours Contact: Tim Entwistle 7768 814025

Partners:Kerry Bailey, Corporate Recovery kerry.bailey@uk.pkf.comDon Bancroft, Assurance & Advisory don.bancroft@uk.pkf.comIan Bingham, Tax ian.bingham@uk.pkf.comFrank Cooke, Assurance & Advisory frank.cooke@uk.pkf.comMatthew Gibson,Corporate Recovery matthew.gibson@uk.pkf.comJason D Hiley, Management Consultancy Jason.hiley@uk.pkf.comHoward Hill, Business Intelligence howard.hill@uk.pkf.comHilary Sharpe, Tax hilary.sharpe@uk.pkf.comMark Sykes, Assurance & Advisory mark.sykes@uk.pkf.com

SheffieldPKF (UK) LLP T: 114 276 79912nd Floor F: 114 223 1717Fountain Precinct E: info.sheffield@uk.pkf.comBalm Green W: pkf.co.ukSheffieldS1 2JA

Out of Hours Contact: Michael E Shepherd 7788 144259

Partners:Patrick Abel, Corporate Finance patrick.abel@uk.pkf.comChris Humphreys, Tax chris.humphreys@uk.pkf.comRick Plews, Assurance & Advisory rick.plews@uk.pkf.comMichael E Shepherd, Assurance & Advisory michael.shepherd@uk.pkf.com

United Kingdom

SCOTLAND

EdinburghPKF (UK) LLP T: 131 225 368817 Rothesay Place F: 131 225 6017Edinburgh E: info.edinburgh@uk.pkf.comEH3 7SQ W: pkf.co.uk

Out of Hours Contact: Martin Gill 7710 825650

International Liaison Partner: Martin Gill martin.gill@uk.pkf.com

Partners:Alastair Rae, Assurance & Advisory alastair.rae@uk.pkf.comNeil Whyte, Tax neil.whyte@uk.pkf.com

glasgowPKF (UK) LLP T: 141 429 590078 Carlton Place F: 141 429 5901Glasgow E: info.glasgow@uk.pkf.comG5 9TH W: pkf.co.uk

Out of Hours Contact: Bryan Jackson 7802 470478

International Liaison Partner: Martin Gill martin.gill@uk.pkf.com

Partners:Charles Barnett, Assurance & Advisory charles.barnett@uk.pkf.comAnne Buchanan, Corporate Recovery anne.buchanan@uk.pkf.comBryan A Jackson, Corporate Recovery bryan.jackson@uk.pkf.comDavid M Jenkins, Tax david.jenkins@uk.pkf.comFrank R Paterson, Assurance & Advisory frank.paterson@uk.pkf.com

SOUTH WEST AND WALES REgION

BristolPKF (UK) LLP T: 117 906 4000Pannell House F: 117 974 12386-7 Litfield Place E: info.bristol@uk.pkf.comClifton, Bristol, BS8 3LX W: pkf.co.uk

Out of Hours Contact: Neil Dimes 7792 190293

Partners:Nick Buxton, Assurance & Advisory nick.buxton@uk.pkf.comNeil Dimes, Assurance & Advisory neil.dimes@uk.pkf.comAdrienne D J Lloyd, Medical Services adrienne.lloyd@uk.pkf.comTony Stringer, Medical Services tony.stringer@uk.pkf.com

CardiffPKF (UK) LLP T: 29 2064 620018 Park Place F: 29 2064 6201Cardiff E: info.cardiff@uk.pkf.comCF10 3PD W: pkf.co.uk

Out of Hours Contact: Timothy D Smith 7710 163403

Partners:Denise Roberts, Tax denise.roberts@uk.pkf.comTimothy D Smith, Assurance & Advisory timothy.smith@uk.pkf.com

United Kingdom

SOUTH REgION

AltonPKF (UK) LLP T: 1420 566800Anstey Park House, Anstey Road F: 1420 566801Alton, Hampshire, GU34 2RL E: info.alton@uk.pkf.com

Out of Hours Contact: David Mead 7768 721519

Partners:David Mead, Assurance & Advisory david.mead@uk.pkf.com

guildfordPKF (UK) LLP T: 1483 564646Pannell House F: 1483 408101Park Street, Guildford E: info.guildford@uk.pkf.comSurrey, GU1 4HN W: pkf.co.uk

Out of Hours Contact: Mike Bridge 7768 812329

International Liaison Partner: Martin R Goodchild martin.goodchild@uk.pkf.com

Partners:Mike Bridge, Assurance & Advisory mike.bridge@uk.pkf.comRichard Faulkner, Assurance & Advisory richard.faulkner@uk.pkf.comJon W M Hills, Tax jon.hills@uk.pkf.comJeff Jeffries, Assurance & Advisory jeff.jeffries@uk.pkf.comPeter Jun Tai, Tax peter.juntai@uk.pkf.comChris Latos, Corporate Recovery chris.latos@uk.pkf.comValerie A Martin-Long, Medical Services valerie.martin-long@uk.pkf.comPatrick Potter, Assurance & Advisory patrick.potter@uk.pkf.comRhodri Whitlock. Assurance & Advisory rhodri.whitlock@uk.pkf.com

LondonPKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: info@uk.pkf.comLondon, EC1M 3AP W: pkf.co.uk

Out of Hours Contact: Martin R Goodchild 7768 883231

International Liaison Partner: Martin R Goodchild martin.goodchild@uk.pkf.com

Partners:Robert Barnard, Management Consultancy robert.barnard@uk.pkf.comStuart Barnsdall, Assurance & Advisory stuart.barnsdall@uk.pkf.comStephen Bayfield, Corporate Finance stephen.bayfield@uk.pkf.comRichard S Bint, Assurance & Advisory richard.bint@uk.pkf.comJohn Cassidy, Tax john.cassidy@uk.pkf.comRosemary J Clarke, Assurance & Advisory rosemary.clarke@uk.pkf.comStuart Collins, Assurance & Advisory stuart.collins@uk.pkf.comCharles Cox, Assurance & Advisory charles.cox@uk.pkf.comDavid Dearman, Forensic Services david.dearman@uk.pkf.comTimothy A Drew, Assurance & Advisory timothy.drew@uk.pkf.comPhilip Fisher, Tax philip.fisher@uk.pkf.comJohn C Giles, Assurance & Advisory john.giles@uk.pkf.comJohn Gilligan, Corporate Finance john.gilligan@uk.pkf.comRobert Grant, Assurance & Advisory robert.grant@uk.pkf.comMarios Gregori, Tax marios.gregori@uk.pkf.comBrian Hamblin, Corporate Recovery brian.hamblin@uk.pkf.comCath Hardaker, Management Consultancy cath.hardaker@uk.pkf.comJeff Harris, Corporate Finance jeff.harris@uk.pkf.com

United Kingdom - United States of America

Patrick Harrison, Tax patrick.harrison@uk.pkf.comStephen Holgate, Corporate Recovery stephen.holgate@uk.pkf.comJason Homewood, Assurance & Advisory jason.homewood@uk.pkf.comAndrew Huddleston, Assurance & Advisory andrew.huddleston@uk.pkf.comNicole Kissun, Assurance & Advisory nicole.kissun@uk.pkf.comLeigh Lloyd-Thomas, Assurance & Advisory leigh.lloyd-thomas@uk.pkf.comPhilip Long, Corporate Recovery philip.long@uk.pkf.comHugh Mathew-Jones, Forensic Services hugh.mathew-jones@uk.pkf.comIan Mathieson, Assurance & Advisory ian.mathieson@uk.pkf.comPatrick McAllister, Management Consultancy patrick.mcallister@uk.pkf.comIan Mills, Assurance & Advisory ian.mills@uk.pkf.comKirit Mistry, Management Consultancy kirit.mistry@uk.pkf.comPhilip Pallett, Management Consultancy philip.pallett@uk.pkf.comDavid J Pomfret, Assurance & Advisory david.pomfret@uk.pkf.comTom Roberts, Management Consultancy tom.roberts@uk.pkf.comMurray Ross, Management Consultancy murray.ross@uk.pkf.comBrian D Tash, Management Consultancy brian.tash@uk.pkf.comNick Warner, Tax nick.warner@uk.pkf.comRichard Weighell, Assurance & Advisory richard.weighell@uk.pkf.comJames Welch, Tax james.welch@uk.pkf.comNick M Whitaker, Corporate Finance nick.whitaker@uk.pkf.com

London - PKF InternationalPKF International Ltd T: 20 7065 0104Farringdon Place F: 20 7065 065020 Farringdon Road E: anna.chesher@pkf.comLondon, EC1M 3AP W: pkf.com

Out of Hours Contact: Wolfgang Hofmann +49 (0) 174 32 42 200

UNITED STATES OF AMERICA

Time Zone GMT-6 to -8 +DSTDial in code 1Dial out code 011

ALABAMA

BirminghamDent Baker & Company LLP T: 205 871 1880Lakeshore Park Plaza F: 205 871 18922204 Lakeshore Drive E: cpa@dentbaker.comSuite 300, Birmingham W: dentbaker.comAlabama, 35209

Postal Address:PO Box 59726, BirminghamAlabama, 35259-9726

Out of Hours Contact: Michael E Baker 205 871 1880

International Liaison Partner: Michael E Baker mbaker@dentbaker.com

Partners:James L Hart jhart@dentbaker.comDale A Prosch dprosch@dentbaker.comWilliam O Whitt III wwhitt@dentbaker.com

MobileSmith, Dukes and Buckalew LLP T: 251 343 12003800 Airport Blvd E: sdb@sdbllp.comSuite 101, Mobile W: sdbllp.comAlabama, 36608

Partners:Mark Chapman mark@sdbllp.com

United States of America

ARIZONA

TucsonRegier Carr & Monroe, LLP T: 520 624 82294801 E. Broadway Boulevard F: 520 884 1102Suite 501, Tucson E: rcmtucson@rcmllp.comArizona, 85711-3609 W: rcmllp.com

Out of Hours Contact: Albert R Denny 800 798 2305

International Liaison Partner: Albert R Denny bert.denny@rcmllp.com

Partners:David B Barber dbarber@rcmllp.comMark E Cowley mcowley@rcmllp.comO Brent Curry bcurry@rcmtulsa.orgJudith A Robison jrobison@rcmllp.comBritton D Simmons bsimmons@rcmllp.comNicole T Simpson nsimpson@rcmllp.com

CALIFORNIA

El CentroHutchinson and Bloodgood LLP T: 760 352 10213205 South Dogwood Avenue F: 760 352 3325El Centro, California E: info@hbllp.com92243 W: hbllp.com

Out of Hours Contact: Sergio H Santos 760 352 1021

International Liaison Partner: Sergio H Santos ssantos@hbllp.com

Partners:Gary P Glud gglud@hbllp.comCarla Kuhns ckuhns@hbllp.comDonna Osborne dosborne@hbllp.comRichard Preciado rpreciado@hbllp.com

Los AngelesHutchinson and Bloodgood LLP T: 818 637 5000101 North Brand Boulevard F: 818 240 0949Suite 1600 Glendale E: info@hbllp.comCalifornia, 91203 W: hbllp.com

Postal Address:P.O. Box 1917Glendale, California91209

Partners:Michael Benneian mbenneian@hbllp.comGary Carruthers gcarruthers@hbllp.comJenny Chen jchen@hbllp.comJan Dankowski jdankowski@hbllp.comBill Eckenrod beckenrod@hbllp.comJohn Hoyt jhoyt@hbllp.comDouglas Kawamura dkawamura@hbllp.comSahak Loussinian sloussinian@hbllp.comMica Miyamoto mmiyamoto@hbllp.comElizabeth Moore emoore@hbllp.comJoseph Muriello jmuriello@hbllp.comSteve Nessen snessen@hbllp.comRichard Preciado rpreciado@hbllp.comDuane Sharpe dsharpe@hbllp.comScott Suekawa ssuekawa@hbllp.comPeter Weir pweir@hbllp.com

Los AngelesPKF - California T: 818 630 7630550 N. Brand Boulevard F: 818 630 7631Suite 950, Glendale E: info@pkfla.comCA, 91203 W: pkfla.com

Out of Hours Contact: Rex H Poulsen 818 630 7630

International Liaison Partner: Rex H Poulsen rpoulsen@pkfla.com

Partners:Georgette M Green ggreen@pkfla.comMark J Hennelly mhennelly@pkfla.com

Los AngelesSquar Milner, CPAs T: 310 826 447412121 Wilshire Boulevard F: 310 826 9188Suite 1221, Los Angeles E: smilner@squarmilner.comCA 90025 W: squarmilner.com

Out of Hours Contact: Steve Milner 949 222-2999

International Liaison Partner: Steve Milner smilner@squarmilner.com

Partners:Lew Thomashow lthomashow@squarmilner.comShelly Paialii spaialii@squarmilner.comScott Burack sburack@squarmilner.com

Newport BeachSquar Milner, CPAs T: 949 222 29994100 Newport Place Drive F: 949 222 2989Third Floor, Newport Beach E: smilner@squarmilner.comCA 92660 W: squarmilner.com

International Liaison Partner: Sean Duggan sduggan@squarmilner.com

Craig Weaver cweaver@squarmilner.com

Partners:Steve Milner smilner@squarmilner.comErnest Miranda emiranda@squarmilner.comCraig Weaver cweaver@squarmilner.comRon Williamson rwilliamson@squarmilner.comAdam Bullock abullock@squarmilner.comAhmed Hamdy ahamdy@squarmilner.comManny Trelles mtrelles@squarmilner.comScott Burack sburack@squarmilner.comKristi Oates koates@squarmilner.comKatherine Gough kgough@squarmilner.comRay Hermanson rhermanson@squarmilner.comGabe Torre gtorre@squarmilner.comWendell Daniel wdaniel@squarmilner.comHorace Hertz hhertz@squarmilner.comSean Duggan suggan@squarmilner.comAllen Goh agoh@squarmilner.comLarry Smetana lsmetana@squarmilner.comSteve Speier sspeier@squarmilner.comAlec Abbott aabbott@squarmilner.com

San DiegoHutchinson and Bloodgood LLP T: 619 497 24157676 Hazard Center Drive F: 619 497 2391Suite 1150, San Diego E: info@hbllp.comCalifornia, 92108 W: hbllp.com

Partners:Katherine Leonard kleonard@hbllp.comHanne LeLoup hleloup@hbllp.comRichard Preciado rpreciado@hbllp.comTanya Scott tscott@hbllp.comDavid M Thompson dthompson@hbllp.comStephen Throop sthroop@hbllp.com

San DiegoPKF - California T: 619 238 10402020 Camino del Rio North F: 619 237 5177Suite 500, San Diego E: info@pkfsandiego.comCA, 92108-1541 W: pkfsandiego.com

Out of Hours Contact: Curt Welker 619 238 1040

International Liaison Partner: Curt Welker cwelker@pkfsandiego.com

Partners:Robert Sporl rsporl@pkfsandiego.comVlado Vucicevic vvucicevic@pkfsandiego.com

San DiegoSquar Milner, CPAs T: 858-597 41003655 Nobel Drive F: 858-597 4111Suite 450, San Diego E: smilner@squarmilner.comCA 92122 W: squarmilner.com

International Liaison Partner: Sean Duggan sduggan@squarmilner.com

Partners:Rick Evans revans@squarmilner.comKeith Troutman ktroutman@squarmilner.comDavid Cortney dcortney@squarmilner.comMichael Lorber mlorber@squarmilner.comKen Kasianovitz kkasianovitz@squarmilner.comJoe Perez jperez@squarmilner.com

San FranciscoPKF - California T: 415 421 5378425 California Street F: 415 956 7708Suite 1600, San Francisco E: pkf@pkfsf.comCA, 94104-2101 W: pkfsf.com

Out of Hours Contact: Ronald E Bersaglieri 415 421 5378

International Liaison Partner: Ronald E Bersaglieri rbersaglieri@pkfsf.com

Partners:Richard O'Leary roleary@pkfsf.com

San JoseAbbott, Stringham & Lynch, Inc. T: 408 377 87001550 Leigh Avenue F: 408 377 0821San Jose, California E: info@aslcpa.com95125 W: aslcpa.com

Out of Hours Contact: Ray Scheaffer 408 377 8700

International Liaison Partner: Raymond Scheaffer rscheaffer@aslcpa.com

Partners:Franceen Borrillo fabel@aslcpa.comSheba Dalaney sdalaney@aslcpa.comPam Hedblad phedblad@aslcpa.comBill Melton bmelton@aslcpa.comMark Sheffield msheffield@aslcpa.comBob Simmons bsimmons@aslcpa.comRob Trammell rtrammell@aslcpa.comCarol Wagner cwagner@aslcpa.com

RedlandsSoren McAdam Christenson LLP T: 909 798 22222068 Orange Tree Lane F: 909 798 9772Suite 100, Redlands E: smc@smc-cpas.comCalifornia W: smc-cpas.com92374

Postal Address:PO Box 8010RedlandsCalifornia92375-1210

Out of Hours Contact: Roger E Wadell 909 798 2222

International Liaison Partner: Roger E Wadell rwadell@smc-cpas.com

Partners:Gary L Christenson gchristenson@smc-cpas.comKen Goddard kgoddard@smc-cpas.comDouglas R McAdam dmcadam@smc-cpas.comLucia Powell lpowell@smc-cpas.comDouglas R McAdam dmcadam@smc-cpas.comJames L Soren jsoren@smc-cpas.comKirk G Stitt kstitt@smc-cpas.comDavid P Tuttle dtuttle@smc-cpas.comCindy R Watts cwatts@smc-cpas.com

WatsonvilleHutchinson and Bloodgood LLP T: 831 724 244117 Aspen Way F: 831 761 2136Watsonville E: info@hbllp.comCalifornia, 95076 W: hbllp.com

Partners:Kenneth R Chappell kchappell@hbllp.comLee Hanna lhanna@hbllp.comChristopher Codiga ccodiga@hbllp.comKari L McGee kmcgee@hbllp.comKaren Semingson ksemingson@hbllp.com

COLORADO

Fort CollinsSample & Bailey, CPAs, PC T: 970 223 8825Shores Four, Suite 200 F: 970 223 0817375 East Horsetooth Road E: info@sampleandbailey.comFort Collins, Colorado, 80525 W: sampleandbailey.com

Out of Hours Contact: Denise Juliana 800 408 2929

International Liaison Partner: Denise Juliana djuliana@sampleandbailey.com

Partners:John Bailey jbailey@sampleandbailey.comSteve Collins scollins@sampleandbailey.comSteve Gardner sgardner@sampleandbailey.comDenise Juliana djuliana@sampleandbailey.comJerry Megilligan jmegilligan@sampleandbailey.comJackie Meyer jmeyer@sampleandbailey.comRoger Sample rsample@sampleandbailey.comVicki Sweet vsweet@sampleandbailey.com

gEORgIA

AlpharettaPKF Frazier & Deeter, LLC T: 404 573 42003480 Preston Ridge Road F: 404 573 4201Suite 375, Alpharetta E: info@frazierdeeter.comGeorgia, 30005 W: frazierdeeter.com

Out of Hours Contact: Seth McDaniel 404 253 7500

International Liaison Partner: Seth McDaniel seth.mcdaniel@pkffd.com

Partners:David A Deeter david.deeter@frazierdeeter.comChristopher E Etheridge chris.etheridge@frazierdeeter.comChris Kyriakakis chris.kyriakakis@frazierdeeter.com Karen C Thurman karen.thurman@frazierdeeter.comMichael P Warren michael.warren@frazierdeeter.com

AtlantaPKF Frazier & Deeter, LLC T: 404 253 7500600 Peachtree Street, NE F: 404 253 7501Suite 1900, Atlanta E: info@frazierdeeter.comGeorgia, 30308 W: frazierdeeter.com

Out of Hours Contact: Seth McDaniel 404 253 7500

International Liaison Partner: Seth McDaniel seth.mcdaniel@pkffd.com

Partners:Andrew Burnett andy.burnett@frazierdeeter.comDavid A Deeter david.deeter@frazierdeeter.comRuth Bartlett ruth.bartlett@frazierdeeter.comBarbara Borczak barbara.borczak@frazierdeeter.comBilly Daniel billy.daniel@frazierdeeter.comD Shawn Fowler shawn.fowler@frazierdeeter.comJames F Frazier Jr jim.frazier@frazierdeeter.comWilliam A Godshall bill.godshall@pkffd.comJeremy D Jones jeremy.jones@frazierdeeter.com

Sean Lager sean.lager@pkffd.comTerri Lawson terri.lawson@frazierdeeter.comJason Meadows jason.meadows@frazierdeeter.comJeffrey (JR) Miller jr.miller@pkffd.comWayne Reid wayne.reid@pkffd.comLinda Schaeffer linda.schaeffer@frazierdeeter.comJeffery J Seay jeff.seay@frazierdeeter.comKris M Spain kris.spain@frazierdeeter.comJeremy Sperring jeremy.sperring@frazierdeeter.comRhonda Striplin rhonda.striplin@frazierdeeter.com

AtlantaPorter Keadle Moore, LLP (PKM) T: 404 588 4200235 Peachtree Street NE F: 404 588 4222Suite 1800 E: info@pkm.comAtlanta, Georgia W: pkm.com30303

Out of Hours Contact: H Phillip Moore Jr 404 420 5671

International Liaison Partner: Patrick A Tuley ptuley@pkm.com

Partners:Terrence E Ammons tammons@pkm.comGregory T Foster gfoster@pkm.comSalvatore A Inserra sal@pkm.comTimothy A Keadle tkeadle@pkm.comSonny MacArthur smacarthur@pkm.comH Phillip Moore, Jr hpmoore@pkm.comDeborah J Sessions dsessions@pkm.comArvil R Stanford astanford@pkm.comDavid C Wood dwood@pkm.com

Atlanta - PKF NAPKF North America T: 770 279 45601745 North Brown Road F: 770 279 4566Suite 350 E: tsnyder@pkfna.orgLawrenceville W: pkfna.orgGeorgia30043

Out of Hours Contact: Job Dieleman 770 279 4560

International Liaison Partner: Job Dieleman jdieleman@pkfna.org

HAWAII

PKF Pacific Hawaii LLP T: 808 441 28031132 Bishop Street, PH F: 808 441 0089Honolulu W: pkfpacifichi.comHawaii96813

Out of Hours Contact: Patrick Oki 808 285 1977

International Liaison Partner: Patrick Oki patrick.oki@pkfhi.com

Partners:Lawrence M T Chew lawrence.chew@pkfhi.com

ILLINOIS

ChicagoThe Condon Group, Ltd. T: 708 614 116618402 West Creek Drive F: 708 614 6644Tinley Park E: info@thecondongroup.comIllinois, 60477 W: thecondongroup.com

Out of Hours Contact: William S Condon 708 614 1166

International Liaison Partner: William S Condon wcondon@thecondongroup.com

Partners:William J Hanley whanley@thecondongroup.comLucy J Hoekema lhoekema@thecondongroup.comCulley J Summers csummers@thecondongroup.com

ChicagoPKF Chicago LLC T: 630 545 4660an affiliate of Wolf & Company LLP F: 630 574 78181901 S. Meyers Road E: pkf.chicago@pkfchicago.comSuite 500 W: pkfchicago.comOakbrook TerraceOak Brook, Illinois, 60181-5209

Out of Hours Contact: Russell L Romanelli 630 545 4660

International Liaison Partner: Keith A Friedlein keith.friedlein@pkfchicago.com

Partners:Joseph F Bigane III joe.bigane@wolfco-fs.comPhilip C Czajkowski phil.czajkowski@wolfco-fs.com John C DeLand john.deland@pkfchicago.comJoel R Dziedzic joel.dziedzic@wolfco-fs.comJody A Gauthier jody.gauthier@wolfco-fs.comTimothy D Johnson tim.johnson@wolfco-fs.comVito G Loisi vito.loisi@wolfco-fs.comSteven F Lutz steve.lutz@wolfco-fs.com Thomas B Murtagh tom.murtagh@pkfchicago.comRussell L Romanelli russ.romanelli@pkfchicago.com Michael C Senko mike.senko@wolfco-fs.comBarry L Shaw barry.shaw@wolfco-fs.comDavid R Siehoff dave.siehoff@wolfco-fs.com

DixonPKF Wipfli LLP T: 815 284 3331Commerce Towers F: 815 284 9480215 E. First Street E: info@wipfli.comSuite 200 W: wipfli.comDixonIllinois61021

Out of Hours Contact: Rike Harrison 612 804 0988

International Liaison Partner: Jay Mayer jmayer@wipfli.com

FreeportPKF Wipfli LLP T: 815 233 1512328 W. Stephenson F: 815 233 1487Freeport E: info@wipfli.comIllinois, 61032 W: wipfli.com

MendotaPKF Wipfli LLP T: 815 539 50491104 Meriden St F: 815 539 5644Mendota E: info@wipfli.comIllinois, 61342 W: wipfli.com

RockfordPKF Wipfli LLP T: 815 399 77004949 Harrison Avenue F: 815 399 7644Rockford E: info@wipfli.comIllinois, 61125 W: wipfli.com

SterlingPKF Wipfli LLP T: 815 626 1277403 East Third Street F: 815 626 9118Sterling E: info@wipfli.comIllinois, 61081 W: wipfli.com

KANSAS

WichitaRegier Carr & Monroe, L.L.P. T: 316 264 2335300 West Douglas Avenue F: 316 264 1489Suite 100, Wichita, Kansas E: rcmwichita@rcmcpa.com67202-2994 W: rcmllp.com

International Liaison Partner: Albert R Denny bert.denny@rcmcpa.com

Partners:O Brent Curry bcurry@rcmtulsa.orgGary A Freeman gary.freeman@rcmcpa.comMarshal Hull marshal.hull@rcmcpa.comLarry Sell larry.sell@rcmcpa.com

MARYLAND

RockvilleDembo, Jones, Healy T: 301 770 5100Pennington & Marshall, PC F: 301 770 52026010 Executive Boulevard E: djhpm@djhpm.comSuite 900 W: djhpm.comRockvilleMaryland20852

Out of Hours Contact: Michael R Mason 888 283 5472

International Liaison Partner: Michael R Mason mrm@djhpm.com

Partners:James C Fielding, Jr jcf@djhpm.comDaniel B Geehreng dbg@djhpm.comJames K Green jg@djhpm.comStanley R Jones sj@djhpm.comDonald K Marshall dkm@djhpm.comWalter C Pennington wcp@djhpm.comRobert L Pillote, Jr rlp@djhpm.comStanley M Sobel ss@djhpm.comRobert J Tyrrell rt@djhpm.com

MASSACHUSETTS

BostonPKF, PC T: 617 753 9985225 Franklin Street F: 617 753 998612th Floor E: nick@pkfboston.comBoston W: pkfboston.comMA, 02110

Out of Hours Contact: Nick C Nickles 617 733 8495

International Liaison Partner: Edward (Nick) C Nickles III nick@pkfboston.com

Partners:George B Janes gjanes@pkfboston.com

NorwellPKF, PC T: 781 871 011091 Longwater Circle F: 781 871 0779Suite 101 E: info@pkfboston.comNorwell W: pkfboston.comMA, 02061

Out of Hours Contact: Nick C Nickles 617 753 9985

International Liaison Partner: Edward (Nick) C Nickles III nick@pkfboston.com

Partners:Robert V Dandrow III rdandrow@pkfboston.com

MICHIgAN

DetroitClayton & McKervey, PC T: 248 208 88602000 Town Center F: 248 208 9115Suite 1800 E: e@claytonmckervey.comSouthfield, MI, 48075 W: claytonmckervey.com

Out of Hours Contact: Kevin H McKervey 248 208 8860

International Liaison Partner: Kevin H McKervey kmckervey@claytonmckervey.com

Partners:Margaret Amsden mamsden@claytonmckervey.comJames T Biehl jbiehl@claytonmckervey.comDonald H Clayton dclayton@claytonmckervey.comRobert J Dutkiewicz robd@claytonmckervey.comTimothy P Finerty tfinerty@claytonmckervey.comTimothy J Hilligoss thilligoss@claytonmckervey.comSuzanne Tuson stuson@claytonmckervey.com

MINNESOTA

MinneapolisPKF Wipfli LLP T: 952 548 34007601 France Avenue South F: 952 548 3500Suite 400, Minneapolis E: info@wipfli.comMinnesota 55435 W: wipfli.com

MinneapolisSchechter Dokken Kanter T: 612 332 5500100 Washington Avenue South F: 612 332 1529Suite 1600, Minneapolis E: info@sdkcpa.comMinnesota, 55401-2192 W: sdkcpa.com

Out of Hours Contact: Joseph D Kenyon 612 332 5500

International Liaison Partner: Joseph D Kenyon jkenyon@sdkcpa.com

Partners:Russell E Andrews randrews@sdkcpa.comWilliam Belvedere wbelvedere@sdkcpa.comSandra L Budin sbudin@sdkcpa.comWendy Harden wharden@sdkcpa.comRonald I Kelner rkelner@sdkcpa.comDavid G Kiwus dkiwus@sdkcpa.comJohn A Lawson jlawson@sdkcpa.comRichard L Ledin rledin@sdkcpa.comDavid S Marrinson dmarrinson@sdkcpa.comCharles Selcer cselcer@sdkcpa.comEric R Wille ewille@sdkcpa.com

St PaulPKF Wipfli LLP T: 651 636 64684000 Lexington Avenue F: 952 548 3500Suite 201, St Paul E: info@wipfli.comMinnesota 55126 W: wipfli.com

MISSOURI

St LouisMueller Prost PC T: 314 862 20707733 Forsyth Blvd. F: 314 862 1549Suite 1200, St Louis E: info@muellerprost.comMissouri, 63105 W: muellerprost.com

Out of Hours Contact: Douglas M Mueller 314 862 2070

International Liaison Partner: Douglas M Mueller dmueller@muellerprost.com

Partners:Jeanette L Bax-Kurtz jkurtz@muellerprost.comRalph E Crancer III rcrancer@muellerprost.comRichard G Eberle Jr, reberle@muellerprost.comAdam J Herman aherman@muellerprost.comMichael J Prost mprost@muellerprost.comDavid M Walther dwalther@muellerprost.com

St LouisMueller Prost PC T: 636 441 58002460 Executive Drive F: 636 922 3139St Charles E: info@muellerprost.comMissouri, 63303 W: muellerprost.com

Out of Hours Contact: Douglas M Mueller 314 862 2070

International Liaison Partner: Douglas M Mueller dmueller@muellerprost.com

Partners:John E Oeltjen joeltjen@muellerprost.comTeri M Samples tsamples@muellerprost.com

NEVADA

Las VegasJohnson Jacobson Wilcox T: 702 304 04049139 W Russell Road F: 702 304 0414Las Vegas E: gjohnson@jjwcpa.comNevada, 89148 W: jjwcpa.com

Out of Hours Contact: Gary M Johnson 702 304 0404

International Liaison Partner: Gary M Johnson gjohnson@jjwcpa.com

Partners:Kirk R Jacobson kjacobson@jjwcpa.comLaurie L Johnson ljohnson@jjwcpa.comChris L Wilcox cwilcox@jjwcpa.com

NEW JERSEY

BridgewaterEisnerAmper LLP T: 908 218 5002750 Route 202 South F: 908 218 5009Suite 500, Bridgewater E: michael.wolff@eisneramper.comNew Jersey, NJ 08807 W: eisneramper.com

Partners:Michael Aversa michael.aversa@eisneramper.comDianne Batistoni dianne.batistoni@eisneramper.comRichard Cohen richard.cohen@eisneramper.comPaul Dougherty paul.dougherty@eisneramper.comJoan D’Uva joan.duva@eisneramper.comDaniel Gibson daniel.gibson@eisneramper.comEli Hoffman eli.hoffman@eisneramper.comJack Meola jack.meola@eisneramper.comJack Nahama jack.nahama@eisneramper.comKriste Naples-DeAngelo kriste.deangelo@eisneramper.comTimothy O’Rourke timothy.orourke@eisneramper.comDavid Politziner david.politziner@eisneramper.comTerry Simonds terry.simonds@eisneramper.comDavid Smith david.smith@eisneramper.comDiane Wasser diane.wasser@eisneramper.com

EdisonEisnerAmper LLP T: 732 287 10002015 Lincoln Highway F: 732 287 3200P.O. Box 988, Edison E: michael.wolff@eisneramper.comNew Jersey, NJ 08818 W: eisneramper.com

Partners:Gerard Abbattista gerard.abbattista@eisneramper.comJim Alajbegu jim.alajbegu@eisneramper.comAndrew Barfuss andrew.barfuss@eisneramper.comPeter Bible peter.bible@eisneramper.comDavid Capodanno david.capodanno@eisneramper.com Richard Cleaveland richard.cleaveland@eisneramper.comHoward Cohen howard.cohen@eisneramper.comKenneth Croarkin kenneth.croarkin@eisneramper.comBridget Day bridget.day@eisneramper.comBrian Downey brian.downey@eisneramper.comLarry Gray larry.gray@eisneramper.comMichael Hadjiloucas michael.hadjiloucas@eisneramper.comKenneth Hirsch kenneth.hirsch@eisneramper.comRobert Keane robert.keane@eisneramper.comJeffrey Kelson jeffrey.kelson@eisneramper.comHoward Klein howard.klein@eisneramper.comWilliam Kraut william.kraut@eisneramper.comHayes MacArthur hayes.macarthur@eisneramper.comAlfonse Mattia alfonse.mattia@eisneramper.comMichael Mattia michael.mattia@eisneramper.comMichael McLafferty michael.mclafferty@eisneramper.comChristal McElroy christal.mcelroy@eisneramper.comAnthony Minnefor, Jr. anthony.minnefor@eisneramper.comThomas Mulhare thomas.mulhare@eisneramper.comJohn O’Donnell john.odonnell@eisneramper.comJohn Pennett john.pennett@eisneramper.comPhilip Politziner philip.politziner@eisneramper.comRichard Sackin richard.sackin@eisneramper.comAllen Wilen allen.wilen@eisneramper.comPaula Young paula.young@eisneramper.com

HackensackEisnerAmper LLP T: 201 678 1400Court Plaza South F: 201 678 140421 Main Street, Hackensack E: michael.wolff@eisneramper.comNew Jersey, NJ 07601 W: eisneramper.com

Partners:Jeffrey Bacsik jeffrey.bacsik@eisneramper.comRichard Colloca richard.colloca@eisneramper.comCarolyn Dolci carolyn.dolci@eisneramper.comMark Jurewicz mark.jurewicz@eisneramper.comMilton Kahn milton.kahn@eisneramper.comHubert Klein hubert.klein@eisneramper.comRichard Lichtig richard.lichtig@eisneramper.comMatthew Shmanske matthew.shmanske@eisneramper.com

LivingstonSobel & Co LLC T: 973 994 9494293 Eisenhower Parkway F: 973-994-1571Suite 290, Livingston E: mail@sobel-cpa.comNew Jersey, 07039 W: sobel-cpa.com

Out of Hours Contact: Alan D Sobel 973 994 9494

International Liaison Partner: Alan D Sobel alan.sobel@sobel-cpa.com

Partners:Martin J Cutler martin.cutler@sobel-cpa.comSally L Glick sally.glick@sobel-cpa.comGary H Hirsh gary.hirsh@sobel-cpa.comKenneth G Hydock ken.hydock@sobel-cpa.comRichard A Lafferty rich.lafferty@sobel-cpa.comMichael LaForge mike.laforge@sobel-cpa.comPeter A Levy peter.levy@sobel-cpa.comRonald G Matan ron.matan@sobel-cpa.comBrad E Muniz brad.muniz@sobel-cpa.comDarryl S Neier darryl.neier@sobel-cpa.comJeffrey B Peskin jeffrey.peskin@sobel-cpa.comAlan H Rosenzweig alan.rosenzweig@sobel-cpa.comHarold R Sobel harold.sobel@sobel-cpa.comGlenn R Taylor glenn.taylor@sobel-cpa.com

PrincetonEisnerAmper LLP T: 609 897 0200Princeton Overlook F: 609 897 0999100 Overlook Center E: michael.wolff@eisneramper.com2nd Floor, Princeton W: eisneramper.comNew Jersey, NJ 08540

Partners:Michael Mattia michael.mattia@eisneramper.com

WallEisnerAmper LLP T: 609 897 0200Monmouth Shores Corporate Park F: 609 897 09994814 Outlook Drive E: michael.wolff@eisneramper.comSuite 201 W: eisneramper.comWall TownshipNew JerseyNJ 07753

Partners:John Genz john.genz@eisneramper.comCarmen Penta carmen.penta@eisneramper.comWayne Tessler wayne.tessler@eisneramper.comAnthony Faugno anthony.faugno@eisneramper.com

NEW YORK

MelvilleEisnerAmper LLP T: 631 756 5555534 Broadhollow Road F: 631 756 5120Melville E: michael.wolff@eisneramper.comNY 11747 W: eisneramper.com

Partners:Eric Altstadter eric.altstadter@eisneramper.comArthur Drucker arthur.drucker@eisneramper.com

New YorkEisnerAmper LLP T: 212 949 8700750 Third Avenue F: 212 891 4100New York E: michael.wolff@eisneramper.comNY 10017 W: eisneramper.com

Partners:Jeffrey Allen jeffrey.allen@eisneramper.comPeter Alwardt peter.alwardt@eisneramper.comMichael Aronow michael.aronow@eisneramper.comMarie Arrigo marie.arrigo@eisneramper.comJay Bakst jay.bakst@eisneramper.comJoel Barth joel.barth@eisneramper.comChris Bekmessian chris.bekmessian@eisneramper.comMaureen Blair maureen.blair@eisneramper.comDavid Blivaiss david.blivaiss@eisneramper.comMichael Breit michael.breit@eisneramper.comFredric Burak fredric.burak@eisneramper.comDavid Cace david.cace@eisneramper.comJeffrey Chazen jeffrey.chazen@eisneramper.comPeter Cogan peter.cogan@eisneramper.comGerald Cohen gerald.cohen@eisneramper.comJames Connors james.connors@eisneramper.comLeslie Danish leslie.danish@eisneramper.comFred Dechowitz fred.dechowitz@eisneramper.comDavid Einhorn david.einhorn@eisneramper.comPaul Farber paul.farber@eisneramper.comTobias Feinerman tobias.feinerman@eisneramper.comDavid Fields david.fields@eisneramper.comRichard Fisher richard.fisher@eisneramper.comJulie Floch julie.floch@eisneramper.comJohn Fodera john.fodera@eisneramper.comJohn Forry john.forry@eisneramper.comMichael Gawley michael.gawley@eisneramper.comHashim Ghadiali hashim.ghadiali@eisneramper.comNeal Godt neal.godt@eisneramper.comStanley Goldberg stanley.goldberg@eisneramper.comNeil Goldenberg neil.goldenberg@eisneramper.comBruce Gomberg bruce.gomberg@eisneramper.comCraig Goodman craig.goodman@eisneramper.comNancy Grimaldi nancy.grimaldi@eisneramper.comSonny Gutkind sonny.gutkind@eisneramper.comSteven Guzik steven.guzik@eisneramper.comJay Handwerker jay.handwerker@eisneramper.comRobert Harrison robert.harrison@eisneramper.comCharles Hazelcorn charles.hazelcorn@eisneramper.comMark Isaac mark.isaac@eisneramper.comBrett James brett.james@eisneramper.comAaron Kaiser aaron.kaiser@eisneramper.comBrian Karnofsky brian.karnofsky@eisneramper.comBernard Kleinman bernard.kleinman@eisneramper.comMartin Knee martin.knee@eisneramper.comSteven Kreit steven.kreit@eisneramper.comGregory Kubikowski gregory.kubikowski@eisneramper.comMichael Laveman michael.laveman@eisneramper.com

Mark Lee mark.lee@eisneramper.comLewis Leventhal lewis.leventhal@eisneramper.comRobert Levine robert.levine@eisneramper.comEdward Lifshitz edward.lifshitz@eisneramper.comBrent Lipschultz brent.lipschultz@eisneramper.comChristopher Loiacono christopher.loiacono@eisneramper.comMichael Lopez michael.lopez@eisneramper.comLester Marks lester.marks@eisneramper.comD. Edward Martin edward.martin@eisneramper.comRobert McMillan robert.mcmillan@eisneramper.comMichael McMurtry michael.mcmurtry@eisneramper.comPeter Michaelson peter.michaelson@eisneramper.comRichard Nachmias richard.nachmias@eisneramper.comDennis Neier dennis.neier@eisneramper.comGerry O’Beirne gerry.obeirne@eisneramper.comWalter Pagano walter.pagano@eisneramperllp.comBruce Prager bruce.prager@eisneramper.comGarth Puchert garth.puchert@eisneramper.comDavid Ringer david.ringer@eisneramper.comBruce Rosen bruce.rosen@eisneramper.comGary Rosenberg gary.rosenberg@eisneramper.comSidney Schwartz sidney.schwartz@eisneramper.comVijay Shah vijay.shah@eisneramper.comCindy Shen cindy.shen@eisneramper.comKenneth Smith kenneth.smith@eisneramper.comMurray Solomon murray.solomon@eisneramper.comTimothy Speiss timothy.speiss@eisneramperLewis Stark lewis.stark@eisneramper.comJoel Steinberg joel.steinberg@eisneramper.comReynold Stupler reynold.stupler@eisneramper.comPeter Testaverde, Jr peter.testaverde@eisneramper.comNicholas Tsafos nicholas.tsafos@eisneramper.comCharles Weinstein charles.weinstein@eisneramper.comMichael Weiss michael.weiss@eisneramper.comKenneth Weissenberg kenneth.weissenberg@eisneramper.comMichael Wolff michael.wolff@eisneramper.comJoel Zbar joel.zbar@eisneramper.comLawrence Zeff lawrence.zeff@eisneramper.comJon Zefi jon.zefi@eisneramper.comYan Zhang yan.zhang@eisneramper.com

New YorkPKF LLP T: 212 867 800029 Broadway F: 212 687 4346New York E: info@pkfny.comNY, 10006 W: pkfnewyork.com

Out of Hours Contact: John L Baldante 212 867 8000

International Liaison Partner: John L. Baldante jbaldante@pkfny.com

Partners:Clare E Cella ccella@pkfny.comHenry A Freire hfreire@pkfny.comJohn M Haslbauer jhaslbauer@pkfny.comK Joseph Lee jlee@pkfny.comLeo Parmegiani lparmegiani@pkfny.comThomas Sorrentino tsorrentino@pkfny.comPeter F Spiess pspiess@pkfny.comTheo Vermaak tvermaak@pkfny.com

WestchesterEisnerAmper LLP T: 914 946 96502 Gannett Drive F: 914 946 8445White Plains E: michael.wolff@eisneramper.comNY 10604 W: eisneramper.com

Partners:Martin Blaustein martin.blaustein@eisneramper.com

NORTH CAROLINA

CharlotteGreer & Walker LLP T: 704 377 0239227 West Trade Street F: 704 377 8663Suite 1100 E: greerwalker@gwllp.comCharlotte W: greerwalker.comNorth Carolina28202

Out of Hours Contact: John M Norman 704 377 0239

International Liaison Partner: John M Norman jnorman@gwllp.com

Partners:Charlie Greer cgreer@gwllp.comBarry Leasure bleasure@gwllp.comJonathan Mangels jmangels@gwllp.comMike McNamara mmcnamara@gwllp.comJim Reichard jreichard@gwllp.comTony Smith tsmith@gwllp.comSandi Thorman sthorman@gwllp.comKevin Walker kwalker@gwllp.com

AkronPKF Bober Markey Fedorovich, LLC T: 330 762 97853421 Ridgewood Road F: 330 762 3108Suite 300, Akron E: info@bobermarkey.comOhio, 44333-3119 W: bobermarkey.com

Out of Hours Contact: Richard C Fedorovich 330 328 1222

International Liaison Partner: Richard C Fedorovich rfedorovich@bobermarkey.com

Partners:Mark B Bober mbober@bobermarkey.comJames M Bowen jbowen@bobermarkey.comCindy S Johnson cjohnson@bobermarkey.comDanielle Kimmell dkimmell@bobermarkey.comJames E Merklin jmerklin@bobermarkey.comDale A Ruther druther@bobermarkey.com

CincinnatiBarnes, Dennig & Co., Ltd. T: 513 241 8313150 East Fourth Street F: 513 241 8303Cincinnati E: info@barnesdennig.comOhio, 45202 W: barnesdennig.com

Out of Hours Contact: William J Cloppert 513 241 8313

International Liaison Partner: William J Cloppert bcloppert@barnesdennig.com

Partners:Richard L Batterberry rbatterberry@barnesdennig.comAlan E Bieber abieber@barnesdennig.comBradley S Chaffin bchaffin@barnesdennig.comChip Dennig cdennig@barnesdennig.comJames A Donnellon jdonnellon@barnesdennig.comAdam G Feld afeld@barnesdennig.comRobert Ford rford@barnesdennig.comThomas J Groskopf tgroskopf@barnesdennig.comJulie Hagen jhagen@barnesdennig.comSteven P Hube shube@barnesdennig.comChad C Martin cmartin@barnesdennig.comJohn Michel jmichel@barnesdennig.comCynthia C Padilla cpadilla@barnesdennig.comDavid L Phelps dphelps@barnesdennig.comJason P Rammes jrammes@barnesdennig.com

OLKAHOMA

TulsaRegier Carr & Monroe, LLP T: 918 494 87009125 South Toledo Avenue F: 918 494 8753Tulsa, Oklahoma E: rcmtulsa@rcmtulsa.org74137-2719 W: rcmllp.com

Partners:O Brent Curry rcurry@rcmtulsa.orgJames R Ogez jogez@rcmtulsa.org

PENNSYLVANIA

JenkintownEisnerAmper LLP T: 215 881 8800101 West Avenue F: 215 881 8801P O Box 458 E: michael.wolff@eisneramper.comJenkintown, PA 19046 W: eisneramper.com

Partners:Patrick Boyle patrick.boyle@eisneramper.comRoger Davis roger.davis@eisneramper.comCharles Diegel charles.diegel@eisneramper.comThomas Earley thomas.earley@eisneramper.comSteven Glueck steven.glueck@eisneramper.comRussell Gordon russell.gordon@eisneramper.comDavid Gruber david.gruber@eisneramper.comLeon LaRosa, Jr leon.larosa@eisneramper.comSamuel Longo samuel.longo@eisneramper.comJames Mack james.mack@eisneramper.comGary Master gary.master@eisneramper.comMark Master mark.master@eisneramper.comFrank Pileggi frank.pileggi@eisneramper.comEdward Phillips edward.phillips@eisneramper.comKenneth Plessner kenneth.plessner@eisneramper.comStephen Raab stephen.raab@eisneramper.comLori Reiner lori.reiner@eisneramper.comDawn Rosoff dawn.rosoff@eisneramper.comElliott Roth elliott.roth@eisneramper.comJerry Shinfeld jerry.shinfeld@eisneramper.comMichael Solomon michael.solomon@eisneramper.comThomas Sulpizio, Jr thomas.sulpizio@eisneramper.comJay Weinstein jay.weinstein@eisneramper.comMitchell Wilf mitchell.wilf@eisneramper.com

PhiladelphiaPKF Elko & Associates LLC T: 610 565 39302 West Baltimore Avenue F: 610 566 1040Suite 210, Media E: inquiry@elkocpa.comPennsylvania, 19063 W: elkocpa.com

Out of Hours Contact: Michael Pozielli 610 565 3930

International Liaison Partner: Michael Pozielli mpozielli@elkocpa.com

Partners:Colleen Cooke-Varallo ccooke-varallo@elkocpa.comEdward W Doran edoran@elkocpa.comRobert G Morlock rmorlock@elkocpa.comJohn J Nihill jnihill@elkocpa.comM Deborah Pitt dpitt@elkocpa.comVeronica M Plousis rplousis@elkocpa.comLeonard V Santivas lsantivasi@elkocpa.comMarc R Simmons msimmons@elkocpa.comRichard J Thomas rthomas@elkocpa.com

PhiladelphiaPKF Elko & Associates LLC T: 610 279 9100521 Plymouth Road F: 610 279 7100Suite 120 E: inquiry@elkocpa.comPlymouth Meeting W: elkocpa.comPennsylvania19462

Out of Hours Contact: Michael Pozielli 610 565 3930

International Liaison Partner: Michael Pozielli mpozielli@elkocpa.com

Partners:Steven Scaduto sscaduto@elkocpa.comGregory D Stratoti gstratoti@elkocpa.com

RHODE ISLAND

ProvidenceSansiveri, Kimball & Co LLP T: 401 331 050055 Dorrance Street F: 401 331 9040Providence E: skco@sansiveri.comRhode Island W: sansiveri.com02903-2220

Out of Hours Contact: Joseph H Kimball, Jr. 401 331 0500

International Liaison Partner: Joseph H Kimball, Jr. jkimball@sansiveri.com

Partners:Craig M Bilodeau cbilodeau@sansiveri.comMichael A DeCataldo mdecataldo@sansiveri.comM Douglas Fay dfay@sansiveri.comDavid A Gobeille dgobeille@sansiveri.comJoseph A Mansour, Jr jmansour@sansiveri.comJohn J McNamee jmcnamee@sansiveri.comJohn L Pucci jpucci@sansiveri.com

NewportSansiveri, Kimball & Co LLP T: 401 849 580031 America's Cup Avenue F: 401 848 0523Newport E: skco@sansiveri.comRhode Island W: sansiveri.com02840-2946

Out of Hours Contact: Joseph H Kimball, Jr. 401 331 0500

Partners:John L Pucci jpucci@sansiveri.com

WesterlySansiveri, Kimball & Co, LLP T: 401 596 2000Mastuxet Professional Park F: 401 596 3999107 Airport Road E: skco@sansiveri.comWesterly W: sansiveri.comRhode Island02891-3420

Out of Hours Contact: Joseph H Kimball, Jr 401 331 0500

SOUTH CAROLINA

ClintonSwaimBrown PA T: 864 833 4450211 Hampton Avenue F: 864 833 5423P.O. Box 299, Clinton E: clinton@swaimbrown.comSouth Carolina, 29325 W: swaimbrown.com

Out of Hours Contact: Charles E Brown 888 462 4272

Partners:J Jay Peay jpeay@swaimbrown.com

SpartanburgSwaimBrown PA T: 864 585 0176350 East St. John Street F: 864 591 5777Spartanburg E: spartanburg@swaimbrown.comSouth Carolina W: swaimbrown.com29302

Postal Address:PO Box 6404SpartanburgSouth Carolina29304-6404

Out of Hours Contact: Charles E Brown 888 462 4272

International Liaison Partner: Charles E Brown ebrown@swaimbrown.com

Partners:James F Joyner III jjoyner@swaimbrown.comJ Scott Keim skeim@swaimbrown.comMichael N Swaim mswaim@swaimbrown.com

HoustonPannell Kerr Forster of Texas, P.C. T: 713 860 14005847 San Felipe F: 713 355 3909Suite 2400, Houston E: info@pkftexas.comTexas, 77057 W: pkftexas.com

Out of Hours Contact: Kenneth J Guidry 713 860 1400

International Liaison Partner: Kenneth J Guidry kguidry@pkftexas.com

Partners:Brian Baumler bbaumler@pfktexas.comSonia M Freeman sfreeman@pkftexas.comEdward N Goldsberry egoldsberry@pkftexas.comByron M Hebert bhebert@pkftexas.comRon W Kaiser rkaiser@pkftexas.comFrank Landreneau flandreneau@pkftexas.comMarty Lindle mlindle@pkftexas.comKaren Love klove@pkftexas.comGregory S Price gprice@pkftexas.comDan Ramey dramey@pkftexas.comJames M Streets jstreets@pkftexas.comMichael Veuleman mveuleman@pkftexas.comGary J Voth gvoth@pkftexas.comJ Del Walker dwalker@pkftexas.com

VIRgINIA

Newport NewsWitt Mares PLC T: 757 873 1587701 Town Center Drive F: 757 873 2324Suite 900, Newport News E: wmc@wittmares.comVirginia, 23606-4287 W: wittmares.com

Out of Hours Contact: Alan S Witt 757 873 1587

International Liaison Partner: Alan S Witt awitt@wittmares.com

Partners:Mary Aldrich maldrich@wittmares.comThomas R Brooks tbrooks@wittmares.comMichael S Haigh mhaigh@wittmares.comMaria B Marston mmarston@wittmares.comJoseph S Mastaler, Jr jmastaler@wittmares.comAlbert S White III awhite@wittmares.comJackie H White jwhite@wittmares.com

NorfolkWitt Mares PLC T: 757 627 4644150 West Main Street F: 757 627 9444Suite 1150, Norfolk E: wmc@wittmares.comVirginia, 23510 W: wittmares.com

International Liaison Partner: Alan S. Witt awitt@wittmares.com

Partners:John M Murray jmurray@wittmares.comBrian Windley bwindley@wittmares.com

RichmondWitt Mares PLC T: 804 323 00223951 Westerre Parkway F: 804 323 3347Suite 200, Richmond E: wmc@wittmares.comVA, 23233 W: wittmares.com

Partners:Craig Ascari cascari@wittmares.comEdward T Blair eblair@wittmares.comThomas B Healy thealy@wittmares.comJames V Poti jpoti@wittmares.comMichael P Straus mstraus@wittmares.com

WilliamsburgWitt Mares PLC T: 757 229 71804801 Courthouse Street F: 757 229 5452Suite 200, Williamsburg E: wmc@wittmares.comVirginia, 23188 W: wittmares.com

Out of Hours Contact: Alan S. Witt 757 873 1587

Partners:David E Bush dbush@wittmaresfinancialvision.comRichard G Smith rsmith@wittmares.com

United States Of America

FairfaxWitt Mares PLC T: 703 385 880910304 Eaton Place F: 703 385 8890Suite 440, Fairfax E: wmc@pkfwittmares.comVA, 22030 W: pkfwittmares.com

Partners:Joseph S Mastaler, Jr. jmastaler@wittmares.comKevin F Reilly kreilly@pkfwittmares.com

WASHINgTON

Seattle-Tacoma-BellevueSweeney Conrad, PS T: 425 629 19902606 116th Avenue NE F: 425 629 1999Suite 200, Bellevue E: information@sweeneyconrad.comWashington, 98004-1422 W: sweeneyconrad.com

Out of Hours Contact: Dennis A Conrad 425 629 1990

International Liaison Partner: Dennis A. Conrad dennis@sweeneyconrad.com

Partners:Bruce Burks bruce@sweeneyconrad.comRandy Coles randy@sweeneyconrad.comJohn Forrest jforrest@sweeneyconrad.comJocelyn Hanson jocelyn@sweeneyconrad.comDavid Miniken dave@sweeneyconrad.comLori Russell lorir@sweeneyconrad.comMichael Sweeney mike@sweeneyconrad.comWende Wadsworth wende@sweeneyconrad.com

SpokanePKF Wipfli LLP T: 509 489 452412 E Rowan F: 509 489 4682Spokane, Washington E: info@wipfli.com99207 W: wipfli.com

WISCONSIN

AppletonPKF Wipfli LLP T: 920 739 65002901 E. Enterprise Ave F: 920 739 6707Suite 500 E: info@wipfli.comAppleton W: wipfli.comWisconsin54913

Eau ClairePKF Wipfli LLP T: 715 832 34073703 Oakwood Hills Pkwy F: 715 832 0475Eau Claire E: info@wipfli.comWisconsin, 54701 W: wipfli.com

green BayPKF Wipfli LLP T: 920 662 0016469 Security Blvd. F: 920 662 0024Green Bay E: info@wipfli.comWisconsin, 54313 W: wipfli.com

La CrossePKF Wipfli LLP T: 608 784 73002 Copeland Ave F: 608 782 9652Suite 301, La Crosse E: info@wipfli.comWisconsin, 54603 W: wipfli.com

MadisonPKF Wipfli LLP T: 608 274 19802501 W. Beltline Hwy. F: 608 274 8085Suite 401, Madison E: info@wipfli.comWisconsin, 53713 W: wipfli.com

MarshfieldPKF Wipfli LLP T: 715 387 3710503 S. Cherry Ave. F: 715 389 2480No. 4 Marshfield E: info@wipfli.comWisconsin, 54449 W: wipfli.com

MenomoniePKF Wipfli LLP T: 715 235 11011321 Stout Rd. F: 715 235 1879Menomonie E: info@wipfli.comWisconsin, 54751 W: wipfli.com

MilwaukeePKF Wipfli LLP T: 414 431 930010000 Innovation Drive F: 414 431 9303Suite 250, Milwaukee E: info@wipfli.comWisconsin, 53226 W: wipfli.com

Rice LakePKF Wipfli LLP T: 715 234 9400515 N. Main Street, Rice Lake E: info@wipfli.comWisconsin, 54868 W: wipfli.com

RhinelanderPKF Wipfli LLP T: 715 369 104043A W. Davenport St. F: 715 369 5407Rhinelander E: info@wipfli.comWisconsin, 54501 W: wipfli.com

Out of Hours Contact: Rike Harrison 952 548 3504International Liaison Partner: Jay Mayer jmayer@wipfli.com

WausauPKF Wipfli LLP T: 715 845 311111 Scott St. F: 715 842 7272Suite 400, Wausau E: info@wipfli.comWisconsin, 54403 W: wipfli.com

OFFICES OF PKF CONSULTINg INC (USA)

Atlanta, georgiaPKF Hospitality Research T: 404 842 11503475 Lenox Road F: 404 842 1165Suite 720 E: mark.woodworth@pkfc.comAtlanta W: pkfc.comGA, 30326

Out of Hours Contact: Mark Woodworth 404 842 1150

International Liaison Partner: Thomas E Callahan thomas.callahan@pkfc.com

Partners:R Mark Woodworth mark.woodworth@pkfc.com

Atlanta, georgiaPKF Consulting Inc T: 404 842 11503475 Lenox Road F: 404 842 1165Suite 720 E: thomas.callahan@pkfc.comAtlanta, GA, 30326 W: pkfc.com

Out of Hours Contact: Mark Woodworth 404 842 1150

Partners:R Mark Woodworth mark.woodworth@pkfc.com

Boston, MassachusettsPKF Consulting Inc. T: 617 330 8110160 Federal Street F: 617 330 809311th Floor E: reed.woodworth@pkfc.comBoston, MA, 02110 W: pkfc.com

Out of Hours Contact: Reed Woodworth 617 803 3337

Partners:Reed Woodworth reed.woodworth@pkfc.com

Bozeman, MontanaPKF Consulting Inc. T: 406 582 8189321 East Main Street F: 406 585 9180Suite 322 E: chris.kraus@pkfc.comBozeman, MT, 59715 W: pkfc.com

Out of Hours Contact: Chris Kraus 415 652 4483

Partners:Chris Kraus chris.kraus@pkfc.com

Dallas, TexasPKF Consulting Inc T: 972 364 05204311 Oak Lawn Avenue F: 972 520 6777Suite 400, Dallas E: jeremy.stone@pkfc.comTX, 75219 W: pkfc.com

Out of Hours Contact: Jeremy Stone 972 364 0520

Houston, TexasPKF Consulting Inc. T: 713 621 52521010 Lamar Street F: 713 621 9494Suite 400, Houston E: randy.mccaslin@pkfc.comTX, 77002 W: pkfc.com

Out of Hours Contact: Randy McCaslin 512 422 2434

Partners:Randy McCaslin randy.mccaslin@pkfc.com

Indianapolis, IndianaPKF Consulting Inc T: 317 616 1815Two Meridian Plaza F: 317 616 181610401 N Meridian Street E: mark.eble@pkfc.comSuite 300, Indianapolis W: pkfc.comIN, 46209

Out of Hours Contact: Mark D Eble 317 616 1815

Partners:Mark D Eble mark.eble@pkfc.com

Los Angeles, CaliforniaPKF Consulting Inc. T: 213 680 0900865 S Figueroa Street F: 213 623 8240Suite 3500, Los Angeles E: Bruce.Baltin@pkfc.comCA, 90017 W: pkfc.com

Out of Hours Contact: Bruce Baltin or Jeff Lugosi 213 861 3309

Partners:Bruce Baltin bruce.baltin@pkfc.comJeffry Lugosi jeff.lugosi@pkfc.com

Los Angeles, CaliforniaPKF Capital T: 213 532 3230865 S Figueroa Street F: 213 327 3200Suite 3500, Los Angeles E: bob.kaplan@pkfc.comCA, 90017 W: pkfcapital.com

Out of Hours Contact: Bob Kaplan 949 351 5999

Partners:Bob Kaplan bob.kaplan@pkfc.com

New York, New YorkPKF Consulting Inc T: 212 867 800029 Broadway F: 212 968 0599New York E: john.fox@pkfc.comNY, 10006 W: pkfc.com

Out of Hours Contact: John Fox 914 536 2517

Partners:John A Fox john.fox@pkfc.com

Philadelphia, PennsylvaniaPKF Consulting Inc. T: 215 563 53008 Penn Center Plaza F: 215 563 197719th Floor E: dave.arnold@pkfc.comPhiladelphia, PA, 19103 W: pkfc.com

Out of Hours Contact: Dave E Arnold 215 563 5300

Partners:David E Arnold dave.arnold@pkfc.com

Portland, MainePKF Consulting Inc. T: 207 541 193355 Elizabeth Road F: 207 541 1933Portland E: tom.blake@pkfc.comME, 04102 W: pkfc.com

Out of Hours Contact: Tom Blake 215 563 5300

Partners:Tom Blake tom.blake@pkfc.com

Dallas, TexasPKF Capital T: 972 364 05204311 Oak Lawn Avenue F: 972 520 6777Suite 400 E: hank.wolpert@pkfc.comDallas, TX, 75219 W: pkfc.com

Out of Hours Contact: Hank Wolpert 214 389 2790

Partners:Hank Wolpert hank.wolpert@pkfc.com

Sacramento, CaliforniaPKF Capital T: 916 830 2622301 University Avenue F: 916 848 3311Suite 100 E: dan.hayward@pkfc.comSacramento, CA, 95825 W: pkfcapital.com

Out of Hours Contact: Dan Hayward 916 390 4240

Partners:Dan Hayward dan.hayward@pkfc.com

San Francisco, CaliforniaPKF Consulting Inc T: 415 788 310250 California Street F: 415 433 784419th Floor, San Francisco E: thomas.callahan@pkfc.comCA, 94111 W: pkfc.com

Out of Hours Contact: Thomas E Callahan 415 250 9210

San Francisco, CaliforniaPKF Capital T: 415 788 310250 California Street F: 415 433 784419th Floor, San Francisco E: bob.eaton@pkfc.comCA, 94111 W: pkfcapital.com

Out of Hours Contact: Bob Eaton 415 706 4955

Partners:Bob Eaton bob.eaton@pkfc.com

United States Of America - Uzbekistan

SeattlePKF Capital T: 206 223 1433601 Union Street F: 206 223 1427Suite 5300 E: Chris.Burdett@pkfc.comSeattle W: pkfcapital.comWA, 98101

Out of Hours Contact: Chris Burdett 206 715 001

Partners:Chris Burdett chris.burdett@pkfc.com

URUgUAY

MontevideoChiarino y Moscone Sociedad T: 9155833Misiones 1481 - Piso 1 F: 9162 912Montevideo E: jachiarino@pkfuruguay.com.uyMontevideo W: pkfuruguay.com.uy11000

Out of Hours Contact: Juan Antonio Chiarino 0059899669314

International Liaison Partner: Juan Antonio Chiarino jachiarino@pkfuruguay.com.uy

Partners:Laura Moscone lmoscone@pkfuruguay.com.uy

UZBEKISTAN

TashkentMak Alyans Audit LLC22 1-Proezd Aviasozlar Street T: 71 294 73 86100016 Tashkent F: 71 294 73 85Republic of Uzbekistan E: info@makalyansaudit.uz W: makalyansaudit.uz

Out of Hours Contact: Ilkhom Khodjakulov 90 319 2996

International Liaison Partner: Ilkhom Khodjakulov ilkhom@makalyansaudit.uz

Partners:Takhir Abdurakhimov atokhir@makalyansaudit.uzRavshan Asfandiyarov ravshan@makalyansaudit.uz Olimjon Isakov olimjon@makalyansaudit.uzShin Alla Ivanovna info@makalyansaudit.uzAbubak Mukhametov info@makalyansaudit.uzIkromjon Urinbaev ikram@makalyansaudit.uzAbdulatif Yakhshilikov info@makalyansaudit.uz

Venezuela - Vietnam

VENEZUELA

CaracasPKF Cabrera T: 212 952 40 50Colmenares & Asociados F: 212 952 31 01Av Fco de Miranda y Tamanaco E: pkfve@pkfve.comEdf Centro Seguros Sud America W: pkfve.comPiso 2, Ofc 2-H, El Rosal, Caracas 1060

Out of Hours Contact: Beniamino Carpentieri 414 261 80 57

International Liaison Partner: Beniamino Carpentieri bcarpentieri@pkfve.com

Partners:Francisco Cabrera fcabrera@pkfve.comGladys Colmenares gcolmenareas@pkfve.comBeatriz Naranjo bnaranjo@pkfve.com

VIETNAM

HanoiPKF Vietnam T: 4 3783 3911/12/13No 45, Lot 6, Trung Yen 14 Street F: 4 3783 3914Trung Yen Ward, Cau Giay Dist E: hn@pkf.com.vnHanoi 84-4 W: pkf.com.vn

Out of Hours Contact: Hung Pham 84 98919 4898

International Liaison Partner: Pham Tien Hung hungpt@pkf.com.vn

Partners:Mai Lan Phuong phuongml@pkf.com.vn

Ho Chi MinhPKF Vietnam T: 8 5449 1476/77No 208 Nguyen Trong Tuyen Street F: 8 54491475No 8 Ward, Phu Nhuan Dist E: hcm@pkf.com.vnHo Chi Minh City, 84-8 W: pkf.com.vn

Out of Hours Contact: Truong Hoang Hung 908 806 280

Danang CityPKF Vietnam T: 5113531 399No 10 Hai Phong Str F: 5113531 399Hai Chau Dist E: dn@pkf.com.vnDanang City W: pkf.com.vn

Out of Hours Contact: Hung Pham 98919 4898

International Liaison Partner: Pham Tien Hung hungpt@pkf.com.vn

Partners:Mai Lan Phuong phuongml@pkf.com.vn

Country & City

PKF International Exclusive and Non Exclusive Correspondent Firms

BBermuda . . . . . . . . . . . . . . . . . .207Hamilton . . . . . . . . . . . . . . . . . . .207

CCanada. . . . . . . . . . . . . . . . . . . .207Alberta . . . . . . . . . . . . . . . . . . . . .207British Columbia . . . . . . . . . . . . . .209Burlington . . . . . . . . . . . . . . . . . .210Claresholm. . . . . . . . . . . . . . . . . .207Edmonton . . . . . . . . . . . . . . . . . .207Fergus . . . . . . . . . . . . . . . . . . . . .210Fort Erie . . . . . . . . . . . . . . . . . . . .210Fort Macleod . . . . . . . . . . . . . . . .208Grimsby . . . . . . . . . . . . . . . . . . . .210Guelph . . . . . . . . . . . . . . . . . . . . .211Hamilton . . . . . . . . . . . . . . . . . . .211Lethbridge . . . . . . . . . . . . . . . . . .208London . . . . . . . . . . . . . . . . . . . .211Milk River. . . . . . . . . . . . . . . . . . .208Niagara Falls . . . . . . . . . . . . . . . .211Ontario. . . . . . . . . . . . . . . . . . . . .210Pincher Creek . . . . . . . . . . . . . . .208Provost. . . . . . . . . . . . . . . . . . . . .209St Catharines . . . . . . . . . . . . . . . .212Stoney Creek . . . . . . . . . . . . . . . .212Taber . . . . . . . . . . . . . . . . . . . . . .209Vancouver . . . . . . . . . . . . . . . . . .209Vauxhall . . . . . . . . . . . . . . . . . . . .209Welland . . . . . . . . . . . . . . . . . . . .212

Croatia . . . . . . . . . . . . . . . . . . . .212Koprivnica . . . . . . . . . . . . . . . . . .212Zagreb. . . . . . . . . . . . . . . . . . . . .213

KKorea . . . . . . . . . . . . . . . . . . . . .213Seoul . . . . . . . . . . . . . . . . . . . . . .213

PPakistan . . . . . . . . . . . . . . . . . . .213Lahore . . . . . . . . . . . . . . . . . . . . .213

Philippines . . . . . . . . . . . . . . . . .214Metro Manila . . . . . . . . . . . . . . . .214

SSerbia. . . . . . . . . . . . . . . . . . . . .214Belgrade . . . . . . . . . . . . . . . . . . .214

Spain . . . . . . . . . . . . . . . . . . . . .214Bilbao . . . . . . . . . . . . . . . . . . . . .214Canary Islands . . . . . . . . . . . . . . .215Madrid . . . . . . . . . . . . . . . . . . . . .215Málaga. . . . . . . . . . . . . . . . . . . . .215Palma de Mallorca . . . . . . . . . . . .216Valencia . . . . . . . . . . . . . . . . . . . .216Zaragoza . . . . . . . . . . . . . . . . . . .216

Sweden . . . . . . . . . . . . . . . . . . .216Helsingborg . . . . . . . . . . . . . . . . .216

Syria . . . . . . . . . . . . . . . . . . . . . .217Damascus . . . . . . . . . . . . . . . . . .217

TTurkey . . . . . . . . . . . . . . . . . . . .217Ankara . . . . . . . . . . . . . . . . . . . . .217Istanbul . . . . . . . . . . . . . . . . . . . .217Izmir . . . . . . . . . . . . . . . . . . . . . .218

Turks & Caicos Islands . . . . . . .218Grand Turk . . . . . . . . . . . . . . . . . .218Providenciales . . . . . . . . . . . . . . .218

UUnited States of America . . . . .219

Alabama. . . . . . . . . . . . . . . . . . .219Birmingham . . . . . . . . . . . . . . . . .219

Arizona. . . . . . . . . . . . . . . . . . . .219Phoenix . . . . . . . . . . . . . . . . . . . .219

Arkansas . . . . . . . . . . . . . . . . . .219Heber Springs . . . . . . . . . . . . . . .219North Little Rock. . . . . . . . . . . . . .219

California . . . . . . . . . . . . . . . . . .220Bakersfield . . . . . . . . . . . . . . . . . .220Carpinteria . . . . . . . . . . . . . . . . . .220Fresno . . . . . . . . . . . . . . . . . . . . .220Oxnard. . . . . . . . . . . . . . . . . . . . .220Santa Barbara . . . . . . . . . . . . . . .221Shafter. . . . . . . . . . . . . . . . . . . . .221Walnut Creek . . . . . . . . . . . . . . . .221

Colorado. . . . . . . . . . . . . . . . . . .221Denver . . . . . . . . . . . . . . . . . . . . .221

Connecticut . . . . . . . . . . . . . . . .222Hamden. . . . . . . . . . . . . . . . . . . .222Hartford . . . . . . . . . . . . . . . . . . . .222

Florida . . . . . . . . . . . . . . . . . . . .222Fort Walton Beach . . . . . . . . . . . .222Jacksonville . . . . . . . . . . . . . . . . .222Orlando . . . . . . . . . . . . . . . . . . . .223Pensacola . . . . . . . . . . . . . . . . . .223Tampa . . . . . . . . . . . . . . . . . . . . .223

Indiana . . . . . . . . . . . . . . . . . . . .224Evansville/Henderson IN-KY . . . . .223Indianapolis . . . . . . . . . . . . . . . . .224

Kentucky . . . . . . . . . . . . . . . . . .224Ashland-Huntington KY-WV-OH. . .224Owensboro. . . . . . . . . . . . . . . . . .224Pikeville . . . . . . . . . . . . . . . . . . . .224

Louisiana . . . . . . . . . . . . . . . . . .225Baton Rouge . . . . . . . . . . . . . . . .225Denham Springs. . . . . . . . . . . . . .225

Maine . . . . . . . . . . . . . . . . . . . . .225Kennebunk. . . . . . . . . . . . . . . . . .225Sanford . . . . . . . . . . . . . . . . . . . .225

Maryland . . . . . . . . . . . . . . . . . .226Baltimore . . . . . . . . . . . . . . . . . . .226Hagerstown . . . . . . . . . . . . . . . . .226Hagerstown-Martinsburg MD-WV 226Ocean City . . . . . . . . . . . . . . . . . .226Salisbury . . . . . . . . . . . . . . . . . . .226

Massachusetts . . . . . . . . . . . . .227Boston . . . . . . . . . . . . . . . . . . . . .227Edgartown . . . . . . . . . . . . . . . . . .227Fall River . . . . . . . . . . . . . . . . . . .227New Bedford . . . . . . . . . . . . . . . .227Springfield . . . . . . . . . . . . . . . . . .227

Michigan . . . . . . . . . . . . . . . . . .228Auburn Hills . . . . . . . . . . . . . . . . .228Bay City . . . . . . . . . . . . . . . . . . . .228Grand Rapids . . . . . . . . . . . . . . . .228Midland . . . . . . . . . . . . . . . . . . . .228Okemos . . . . . . . . . . . . . . . . . . . .229Saginaw. . . . . . . . . . . . . . . . . . . .229

Missouri . . . . . . . . . . . . . . . . . . .229Branson . . . . . . . . . . . . . . . . . . . .229Columbia . . . . . . . . . . . . . . . . . . .229Jefferson City . . . . . . . . . . . . . . . .230Springfield . . . . . . . . . . . . . . . . . .230Webb City . . . . . . . . . . . . . . . . . .230

Nebraska . . . . . . . . . . . . . . . . . .230Omaha. . . . . . . . . . . . . . . . . . . . .230

New Hampshire. . . . . . . . . . . . .231Exeter . . . . . . . . . . . . . . . . . . . . .231Portsmouth . . . . . . . . . . . . . . . . .231Rochester. . . . . . . . . . . . . . . . . . .231

New York . . . . . . . . . . . . . . . . . .231Albany . . . . . . . . . . . . . . . . . . . . .231Cortland. . . . . . . . . . . . . . . . . . . .232Syracuse . . . . . . . . . . . . . . . . . . .232Utica-Rome . . . . . . . . . . . . . . . . .232

North Carolina . . . . . . . . . . . . . .233Burlington . . . . . . . . . . . . . . . . . .233Greensboro . . . . . . . . . . . . . . . . .233

Ohio . . . . . . . . . . . . . . . . . . . . . .233Columbus. . . . . . . . . . . . . . . . . . .233Dayton . . . . . . . . . . . . . . . . . . . . .233Dublin . . . . . . . . . . . . . . . . . . . . .234Marion . . . . . . . . . . . . . . . . . . . . .234Marysville. . . . . . . . . . . . . . . . . . .234

Oregon . . . . . . . . . . . . . . . . . . . .234Portland . . . . . . . . . . . . . . . . . . . .234

Pennsylvania . . . . . . . . . . . . . . .235Altoona . . . . . . . . . . . . . . . . . . . .235Erie . . . . . . . . . . . . . . . . . . . . . . .235Greensburg . . . . . . . . . . . . . . . . .235

Harrisburg . . . . . . . . . . . . . . . . . .235Meadville . . . . . . . . . . . . . . . . . . .236Pittsburgh . . . . . . . . . . . . . . . . . .236Reading . . . . . . . . . . . . . . . . . . . .236

Tennessee . . . . . . . . . . . . . . . . .237Greeneville . . . . . . . . . . . . . . . . . .237Johnson City . . . . . . . . . . . . . . . .237Kingsport . . . . . . . . . . . . . . . . . . .237Memphis . . . . . . . . . . . . . . . . . . .237

Texas . . . . . . . . . . . . . . . . . . . . .238Austin . . . . . . . . . . . . . . . . . . . . .238

Utah . . . . . . . . . . . . . . . . . . . . . .238Salt Lake City . . . . . . . . . . . . . . . .238

Vermont . . . . . . . . . . . . . . . . . . .238Colchester . . . . . . . . . . . . . . . . . .238Rutland . . . . . . . . . . . . . . . . . . . .238St Albans . . . . . . . . . . . . . . . . . . .239St Johnsbury . . . . . . . . . . . . . . . .239White River Junction. . . . . . . . . . .239

Virginia. . . . . . . . . . . . . . . . . . . .239Charlottesville. . . . . . . . . . . . . . . .239

West Virginia . . . . . . . . . . . . . . .239Bridgeport . . . . . . . . . . . . . . . . . .239Buckhannon. . . . . . . . . . . . . . . . .240Charleston . . . . . . . . . . . . . . . . . .240Fairmont . . . . . . . . . . . . . . . . . . .240Morgantown. . . . . . . . . . . . . . . . .240Parkersburg . . . . . . . . . . . . . . . . .240

YYemen . . . . . . . . . . . . . . . . . . . .241Sana'a . . . . . . . . . . . . . . . . . . . . .241

City & Country

AAlabama . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Albany . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Alberta . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Altoona . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Ankara . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .217Arizona. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Ashland-Huntington KY-WV-OH. . . . . . United States of America . . . . . . . . . .224Auburn Hills . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Austin . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238

BBakersfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Baltimore . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Baton Rouge . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Bay City . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Belgrade . . . . . . . . . . . . . . . . . . . . . . Serbia. . . . . . . . . . . . . . . . . . . . . . . .214Bilbao . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .214Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Branson . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Bridgeport . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239British Columbia . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Buckhannon. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Burlington . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Burlington . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233

CCalifornia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Canary Islands . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Carpinteria . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Charleston . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Charlottesville. . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Claresholm. . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Colchester . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Colorado . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Columbia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Columbus. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Connecticut . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Cortland. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

DDamascus . . . . . . . . . . . . . . . . . . . . . Syria . . . . . . . . . . . . . . . . . . . . . . . . .217Dayton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Denham Springs. . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Denver . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Dublin . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234

EEdgartown . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Edmonton . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Erie . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Evansville/Henderson IN-KY . . . . . . . . United States of America . . . . . . . . . .223Exeter . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231

FFairmont . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Fall River . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Fergus . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Florida . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Fort Erie . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Fort Macleod . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Fort Walton Beach . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Fresno . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220

GGrand Rapids . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Grand Turk . . . . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .218Greeneville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Greensboro . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Greensburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235

Grimsby . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Guelph . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211

HHagerstown . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Hagerstown-Martinsburg MD-WV . . . . United States of America . . . . . . . . . .226Hamden. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Hamilton . . . . . . . . . . . . . . . . . . . . . . Bermuda. . . . . . . . . . . . . . . . . . . . . .207Hamilton . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211Harrisburg . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Hartford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Heber Springs . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Helsingborg . . . . . . . . . . . . . . . . . . . . Sweden . . . . . . . . . . . . . . . . . . . . . .216

IIllinois . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Indiana. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Indianapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Istanbul . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .217Izmir . . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .218

JJacksonville . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Jefferson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Johnson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237

KKennebunk. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Kentucky . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Kingsport . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Koprivnica . . . . . . . . . . . . . . . . . . . . . Croatia . . . . . . . . . . . . . . . . . . . . . . .212

LLahore . . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . .213Lethbridge . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208London . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211Louisiana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225

MMadrid . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Maine . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Málaga. . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Marion . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Maryland . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Marysville. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Meadville . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Memphis . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Metro Manila . . . . . . . . . . . . . . . . . . . Philippines . . . . . . . . . . . . . . . . . . . .214Michigan . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Midland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Milk River. . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Morgantown. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240

NNebraska . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230New Bedford . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227New Hampshire . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231New York . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Niagara Falls . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211North Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233North Little Rock. . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219

OOcean City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Ohio. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Okemos . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Omaha. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Ontario. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Oregon. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234

City & Country

Orlando . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Owensboro. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Oxnard. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220

PPalma de Mallorca . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216Parkersburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Pennsylvania . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Pensacola . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Phoenix . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .217Pikeville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Pincher Creek . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Pittsburgh . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Portsmouth . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Providenciales . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .218Provost. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209

RReading . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Rochester. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Rutland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238

SSaginaw. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Salisbury . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Salt Lake City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Sana'a . . . . . . . . . . . . . . . . . . . . . . . . Yemen . . . . . . . . . . . . . . . . . . . . . . .241Sanford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Santa Barbara . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Seoul . . . . . . . . . . . . . . . . . . . . . . . . . Korea . . . . . . . . . . . . . . . . . . . . . . . .213Shafter. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Springfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Springfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230St Albans . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239St Catharines . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212St Johnsbury . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Stoney Creek . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212Syracuse . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

TTaber . . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Tampa . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Tennessee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237

UUtah. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Utica-Rome . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

VValencia . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216Vancouver . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Vauxhall . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Vermont . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Virginia. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239

WWalnut Creek . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Webb City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Welland . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212West Virginia . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239White River Junction. . . . . . . . . . . . . . United States of America . . . . . . . . . .239

ZZagreb. . . . . . . . . . . . . . . . . . . . . . . . Croatia . . . . . . . . . . . . . . . . . . . . . . .213Zaragoza . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216

Directory of PKF International Exclusive and Non-Exclusive Correspondent Firms

Bermuda - Canada

BERMUDA

HamiltonArthur Morris & Company T: 292 7478Century House F: 295 416416 Par-La-Ville Road E: amc@amc.bmHamilton, HM HX W: amc.bm

Postal Address:PO Box HM 1806HamiltonHM HX

Out of Hours Contact: Mike Harvey 441-504-0080

International Liaison Partner: Michael Harvey mharvey@amc.bm

(Correspondent Firm)

CANADA

ALBERTA

ClaresholmTime Zone GMT-7 +DSTDial in code 1Dial out code 011

Young Parkyn McNab LLP T: 403 625 44484806 - 2nd Street West F: 403 625 4400Claresholm W: ypm.caAlbertaT0L 0T0

Out of Hours Contact: George G Virtue 800-665-5034

International Liaison Partner: George G Virtue george.virtue@ypm.ca

Partners:Jim S Monteith

EdmontonKouri Berezan Heinrichs T: 780 463 81014825 - 89 Street F: 780 462 4597Edmonton E: info@kouriberezanheinrichs.comAlberta W: kouriberezanheinrichs.comT6E 5L3

Out of Hours Contact: David R Berezan 780 463 8101

International Liaison Partner: David R Berezan dberezan@kbh.ca

Canada

Fort MacleodYoung Parkyn McNab LLP T: 403 553 33552315 - 2nd Avenue F: 403 553 2696PO Box 1780 W: ypm.caFort MacleodAlbertaT0L 0Z0

LethbridgeYoung Parkyn McNab LLP T: 800 665 5034100, 530 - 8th Street South F: 403 327 8990Lethbridge W: ypm.caAlbertaT1J 2J8

Milk RiverYoung Parkyn McNab LLP T: 403 647 3662125 Main Street N.W. F: 403 647 3868Milk River W: ypm.caAlbertaT0K 1M0

Out of Hours Contact: George G Virtue 800 665 5034

Pincher CreekYoung Parkyn McNab LLP T: 403-627-5510710 Main Street F: 403-627-1440Pincher Creek W: ypm.caAlbertaT0K 1W0

Canada

ProvostKouri Berezan Heinrichs T: 780 753 22752-4320 53 Avenue F: 780 753 2040PO Box 25 E: info@kouriberezanheinrichs.comProvost W: kouriberezanheinrichs.comAlbertaT0B 3S0

Out of Hours Contact: David R Berezan 780 463 8101

International Liaison Partner: David R Berezan dberezan@kbh.ca

TaberYoung Parkyn McNab LLP T: 403 223 00565334 - 49th Avenue F: 403 223 0059Taber W: ypm.caAlbertaT1G 1T8

VauxhallYoung Parkyn McNab LLP T: 403 654 4060505 - 2 Ave N F: 403 654 4070Vauxhall W: ypm.caAlbertaT0K 2K0

BRITISH COLUMBIA

VancouverTime Zone GMT-8 +DST

Walsh King LLP T: 604 687 2003595 Howe Street F: 604 687206614th Floor E: info@walshking.comVancouver W: walshking.comBritish ColumbiaV6C 2T5

Out of Hours Contact: Ron Walsh 604 687 2003

International Liaison Partner: Ron Walsh rwalsh@walshking.com

Canada

ONTARIO

BurlingtonTime Zone GMT-5 +DST

Durward Jones Barkwell & Company LLP T: 866-407-53183430 South Service Road F: 905-681-6874Suite 103 E: burl@djb.comBurlington W: djb.comOntarioL7N 3T9

Out of Hours Contact: Robert L Neill 866 552 0997

International Liaison Partner: Robert L Neill rneill@djb.com

FergusRLB LLP T: 519-843-1320686 St. David Street N. F: 519-843-3289Fergus E: partners@rlb.caOntario W: rlb.caN1M 2K8

Out of Hours Contact: David McEllistrum 519 822 9933

International Liaison Partner: David McEllistrum dave@rlb.ca

Fort ErieDurward Jones Barkwell & Company LLP T: 866 720 21941264 Garrison Road F: 905 871 9232Unit 15 (Park Plaza) E: forterie@djb.comFort Erie W: djb.comOntarioL2A 1P1

grimsbyDurward Jones Barkwell & Company LLP T: 866 830 75318 Christie Street F: 905 945 1103PO Box 261 E: grimsby@djb.comGrimsby W: djb.comOntarioL3M 4G5

Canada

guelphRLB LLP T: 519 822 993315 Lewis Road F: 519 822 9212Guelph E: partners@rlb.caOntario W: rlb.caN1H 1E9

Out of Hours Contact: David McEllistrum 519 822 9933

International Liaison Partner: David McEllistrum dave@rlb.ca

HamiltonDurward Jones Barkwell & Company LLP T: 866 358 8240120 King Street West F: 905 522 3113Standard Life Building E: hamilton@djb.comSuite 780 W: djb.comHamiltonOntarioL8P 4V2

LondonNeal, Pallett & Townsend LLP T: 519 432 5534633 Colborne Street F: 519 432 6544Suite 300 E: info@nptca.comLondon W: nptca.comOntarioN6B 2V3

Out of Hours Contact: John Prueter 519 432 5534

International Liaison Partner: John Prueter jprueter@nptca.com

Niagara FallsDurward Jones Barkwell & Company LLP T: 866 223 84596100 Thorold Stone Road, Unit 1 F: 905 357 7932PO Box 873 E: nfalls@djb.comNiagara Falls W: djb.comOntarioL2E 6V6

Out of Hours Contact: Robert L Neill 866 5520997

Canada - Croatia

St CatharinesDurward Jones Barkwell & Company LLP T: 866 219 943169 Ontario Street F: 905 684 0566PO Box 505 E: stcath@djb.comSt Catharines W: djb.comOntario, L2R 6V9

Stoney CreekDurward Jones Barkwell & Company LLP T: 866 897 296545 Goderich Road, Unit 7C F: 905 561 7152QEW at Centennial Parkway E: screek@djb.comPO Box 56062 W: djb.comStoney CreekOntario, L8G 5C9

WellandDurward Jones Barkwell & Company LLP T: 866 552 0997171 Division Street F: 905 735 4706PO Box 9, Welland E: welland@djb.comOntario, L3B 5N9 W: djb.com

CROATIA

KoprivnicaHodicon d.o.o. T: 98 24 95 8710000 Zagreb F: 48 62 20 63Božidarevićeva 9 E: hodicon@kc.t-com.hrCroatia W: hodicon.hr

Out of Hours Contact: Ivan Horvat 98 24 95 87

International Liaison Partner: Ivan Horvat ivan@hodicon.hr

Croatia - Pakistan

ZagrebHodicon d.o.o. T: 91 42 70 277Borovci 17 F: 1 38 30 887Zagreb E: branko.tomaskovic@hodicon.hr10000 W: hodicon.hr

Out of Hours Contact: Branko Tomaskovic 99 707 34 45

International Liaison Partner: Branko Tomaskovic branko.tomaskovic@hodicon.hr

SeoulDaehyun Accounting Corporation T: 2 558 8737Room 501 F: 2 558 87975th Floor E: philip_woo@daehyuncpas.co.krHanjin Bldg W: daehyuncpas.co.krSamsung-DongKangnam-KuSeoul135-090

Out of Hours Contact: Philip K. Woo 10 5268 7691

International Liaison Partner: Philip K. Woo philip_woo@daehyuncpas.co.kr

(Exclusive Correspondent Firm)

PAKISTAN

LahoreMaqbool Haroon Shahid Safdar & Co T: 42 35776682-316/3B Eden Homes F: 42 3577667616 Main Gulberg E: info@mhssco.comJail Road W: mhssco.comLahore

Out of Hours Contact: Haroon Malik 333 425 4944

International Liaison Partner: Muhammad Maqbool omaqbool@hotmail.com

Philippines - Spain

PHILIPPINES

Metro ManilaR S Bernaldo & Associates T: 2 812 171818 Floor F: 2 813 6539Cityland Condominium 10 Tower I E: rsbassoc@rsbernaldo.com6815 HV dela Costa ExtCorner Ayala AvenueMakati CityMetro Manila1200

Out of Hours Contact: Rosario S Bernaldo 2 812 1718

International Liaison Partner: Rosario S Bernaldo cherry.bernaldo@rsbernaldo.com

SERBIA

BelgradeFocus Team Revizija DOO T: 11 3018 445Palmira Toljatija 5/III F: 11 3018 445TC Stari Merkator E: petar.grubor@focusteam.co.rsNew Belgrade W: focusteam.co.rs11070

Out of Hours Contact: Goran Matijasević 63 449 071

International Liaison Partner: Petar Grubor petar.grubor@focusteam.co.rs

BilbaoAttest T: 94 424 30 24Henao, 18-1° F: 94 424 37 1548009 Bilbao E: bilbao@attest.es W: attest.es

Out of Hours Contact for Audit and Ignacio BaraincaFinancial Consultancy: 616 409 860

Out of Hours Contact for Tax & Legal: Jorge Urizar 615 163 640

International Liaison Partner: Jose Miguel Albisu jalbisu@attest.es

Canary IslandsJavier Martin Consultores y Asociados, SL T: 928 360 045Triana 4, 1ª Planta F: 928 381 552Las Palmas de Gran Canaria E: auditoria@jmasociados.comCanary Islands W: pkf.es35002

Out of Hours Contact: Javier Martin Gonzalez 928 360 045

MadridAttest T: 91 556 11 99Orense F: 91 556 96 2281 - 7a Pl. E: madrid@attest.esMadrid W: attest.es28020

Out of Hours Contact for Audit and Luis PalomaresFinancial Consultancy: 649 192 132

Out of Hours Contact for Tax & Legal: Santiago Gonzalez 669 023 664

International Liaison Partner: Luis Palomares lpalomares@attest.es

MálagaAb Integro SRL (Audit Firm) T: 95 260 1829Sancha de Lara, 13 F: 95 221 26191° Dcha E: jfon@ab-integro.comMalaga W: ab-integro.com29015

MálagaFdez Burgos - Mapelli - Cabello T: 95 222 19 96(Tax and Legal Advisory Firm) F: 95 221 61 02Duquesa de Parcent, 8 E: jfon@ab-integro.comMálaga W: pkf.es29001

Spain - Sweden

Palma de MallorcaCheckaudit Baleares S.L T: 971 71 22 79Avenida Juan March Ordinas 9 F: 971 71 36 472nd Floor D E: info@pkfcheckaudit.com.esPalma de Mallorca

Out of Hours Contact: Alfonso Benavides 971 71 22 79

International Liaison Partner: Pedro Quintana Molinas checkaudit@pkfcheckaudit.es

ValenciaTecum Auditores T: 96 392 10 07Pascual y Genis 5 F: 96 392 10 88Valencia E: jmartinez@tecum.es46002 W: tecum.es

Out of Hours Contact: Javier Martinez Ochoa 96 392 10 07

International Liaison Partner: Javier Martinez Ochoa jmartinez@tecum.es

ZaragozaCB Auditores y Asesores, SL T: 0034 976 391518Calle Candalija, 8 F: 0034 976 294653Principal Derecha E: cb@cbauditores.comZaragoza W: pkf.es5003

Out of Hours Contact: Francisco Cervera 638 044 792

International Liaison Partner: Francisco Cervera cb@cbauditores.com

SWEDEN

HelsingborgRevikonsult Revisionsbyra AB T: (0)42 18 99 80Landskronavägen 25 A F: (0)42 24 23 24Helsingborg E: hans.otto@revikonsult.se25232 W: revikonsult.se

International Liaison Partner: Hans Otto hans.otto@revikonsult.se

Syria - Turkey

DamascusAcumen (Takriti, Abidin & Malas) T: 011 334818415 Ata Al-Ayoubi St. F: 011 3348185Rawda E: k.malas@acumen-sy.comPO Box 456 W: acumen-sy.comDamascus

Out of Hours Contact: Karim Malas 94 348886

International Liaison Partner: Karim Malas k.malas@acumen-sy.com

TURKEY

AnkaraAlien Denetim Ve Ymm As T: 312 4688150(Tax Consulting Firm) F: 312 4270847Sehit Ersan Cad. No 28/5 E: alialic@pkf-ankara.comCankaya W: pkf-ankara.comAnkara

Out of Hours Contact: Ali Alic 533 250 32 72

International Liaison Partner: Ali Alic alialic@pkf-ankara.com

IstanbulLegal Bagimsiz Denetim YMM A.S. T: 212 274 6066Cemal Sahir Sokak No:26-28 F: 212 267 2315Profilo Plaza B Blok E: k.yet@legaldenetim.comMecidiyekoy W: legaldenetim.comIstanbul34394

Out of Hours Contact: Korkut Yet 532 314 3099

International Liaison Partner: Korkut Yet k.yet@legaldenetim.com

Turkey - Turks & Caicos Islands

IzmirSun Bagimsiz Dis Denetim Yeminli T: 232 466 01 22Mali Müsavirlik Anonim Sirketi F: 232 464 63 11Müsavirlik Anonim Sirketi E: selmanuysal@pkfizmir.comAtaturk Cad. Mayis is Merkezi Ekim W: pkfizmir.comApt. No 174/1PasaportIzmir

Postal Address:Ataturk Cad. No: 174Ekim Apt. Daire:1Alsancak IzmirTurkey

Out of Hours Contact: Selman Uysal 532 743 96 76

International Liaison Partner: Saim Uysal suysal@pkfizmir.com

TURKS & CAICOS ISLANDS

Time Zone GMT-5 +DSTDial in code 1649

grand TurkMorris, Cottingham & Co T: 946 2504Hibiscus Square F: 946 2503Pond Street E: mcal-gdt@tciway.tcGrand Turk

Out of Hours Contact: Ervin M Quelch 946 2504

International Liaison Partner: Ervin M Quelch Mcal-gdt@tciway.tc

(Correspondent Firm)

ProvidencialesMorris, Cottingham & Co T: 946 4446Butterfield Square F: 946 4118Butterfield Building E: mcal-gdt@tciway.tcProvidenciales

Out of Hours Contact: Ervin M Quelch 946 4446

International Liaison Partner: Ervin M Quelch Mcal-gdt@tciway.tc

(Correspondent Firm - Please make all inquiries through the Grand Turk office)

UNITED STATES OF AMERICA

Dial in code 1Dial out code 011

ALABAMA

BirminghamTime Zone GMT-6 +DST

Lehmann, Ullman and Barclay LLP T: 205 328 59662908 Clairmont Avenue F: 205 254 8016PO Box 1985 E: info@lub.comZip Code 35201 W: lub.comBirminghamAlabama, 35205

Out of Hours Contact: Henry I Barclay III 205 328 5966

International Liaison Partner: Henry I Barclay III henryb@lub.com

ARIZONA

PhoenixTime Zone GMT-7

Price, Kong & Company, P.A. T: 888 346 00721313 East Osborn Road F: 602 279 4537Suite 220 E: info@pkcpa.comPhoenix W: pricekong.comArizona, 85014 5678

Out of Hours Contact: Samuel J Winheim 888 346 0072

International Liaison Partner: Samuel J Winheim sam@pkcpa.com

ARKANSAS

North Little RockEGP PLLC T: 501 374 2910611 Main Street F: 501 374 8425North Little Rock E: info@egpcpas.comArkansas W: egpcpas.com72114

Out of Hours Contact: John Green 501 374 2910

International Liaison Partner: John R. Green jgreen@egpcpas.com

Heber SpringsEGP PLLC T: 501 362 8281421 S 7th Street F: 501 362 0584Herber Springs E: info@egpcpas.comArkansas W: egpcpas.com72543

Out of Hours Contact: John Green 501 362 8281

International Liaison Partner: John R Green jgreen@egpcpas.com

CALIFORNIA

BakersfieldBrown Armstrong T: 661 324 4971Accountancy Corporation F: 661 324 49974200 Truxtun Avenue E: info@bacpas.comSuite 300 W: bacpas.comBakersfieldCalifornia93309

Out of Hours Contact: Burton H Armstrong 661 324 4971

International Liaison Partner: Burton H Armstrong www.barmstrong@bacpas.com

CarpinteriaTime Zone GMT-8 +DST

Damitz, Brooks, Nightingale T: 805 684 7661Turner & Morrisset F: 805 684 66055464 Carpinteria Avenue E: info@dbntm.comSuite E W: dbntm.comCarpinteriaCalifornia93013

Out of Hours Contact: James O Koopmans 805 963 1837

International Liaison Partner: James O Koopmans jkoopmans@dbntm.com

FresnoBrown Armstrong T: 559 476 3592Accountancy Corporation E: info@bacpas.com8365 North Fresno Street W: www. bacpas.comSuite 440FresnoCalifornia93720

International Liaison Partner: Burton H Armstrong barmstrong@bacpas.com

OxnardDamitz, Brooks, Nightingale T: 805 981 2135Turner & Morrisset F: 805 981 21631701 Solar Drive E: info@dbntm.comSuite 115 W: dbntm.comOxnardCalifornia93030

Out of Hours Contact: James O Koopmans 805 963 1837

Santa BarbaraDamitz, Brooks, Nightingale T: 805 963 1837Turner & Morrisset F: 805 564 2150200 East Carrillo Street E: info@dbntm.comSuite 202 W: dbntm.comSanta BarbaraCalifornia93101

Out of Hours Contact: James O Koopmans 805-963-1837

ShafterBrown Armstrong T: 661 746 2145Accountancy Corporation E: info@bacpas.com560 Central Avenue W: www. bacpas.comShafterCalifornia93263

International Liaison Partner: Burton H Armstrong barmstrong@bacpas.com

Walnut CreekJohnston, Gremaux & Rossi, LLP T: 925 944 1881500 Lennon Lane F: 925 9339167Walnut Creek E: jgr@jgrcpa.comCalifornia W: jgrcpa.com94598-2415

Out of Hours Contact: Timothy F Brophy 925 944 1881

International Liaison Partner: Timothy F Brophy tbrophy@jgrcpa.com

COLORADO

DenverTime Zone GMT-7 +DST

Bauerle and Company, P.C. T: 303 759 00891720 S. Bellaire Street F: 303 759 2189Suite 1010 E: bauerle@bauerleco.comDenver W: bauerleco.comColorado80222

Out of Hours Contact: Thomas A Dosen 303 759 0089

International Liaison Partner: Thomas A Dosen tdosen@bauerleco.com

CONNECTICUT

HamdenTime Zone GMT-5 +DST

Weinstein & Anastasio, PC T: 203 397 2525One Hamden Center F: 203 397 34632319 Whitney Avenue E: info@wa-cpa.comSuite 2A, Hamden W: wa-cpa.comConnecticut06518

Out of Hours Contact: Michael Lemieux 203 397 2525

International Liaison: Michael Lemieux mlemieux@wa-cpa.com

HartfordWhittlesey & Hadley, P.C. T: 860 522 3111147 Charter Oak Avenue F: 860 728 0232Hartford E: info@whcpa.comConnecticut W: whcpa.com06106-5101

Out of Hours Contact: Andrew G Andrews 860 522 3111

International Liaison Partner: Andrew G Andrews aandrews@whcpa.com

FLORIDA

Fort Walton BeachTime Zone GMT-6 +DST

Saltmarsh, Cleaveland & Gund, PA T: 850 243 671334 Walter Martin Road F: 850 243 4137PO Box 848 E: info@saltmarshcpa.comZip Code 32549-0848 W: saltmarshcpa.comFort Walton BeachFlorida32548 4960

Out of Hours Contact: Ronald E Jackson 800 477 7458

International Liaison Partner: Ronald E Jackson ron.jackson@saltmarshcpa.com

JacksonvilleTime Zone GMT-5 +DST

Smoak, Davis & Nixon LLP T: 904 396 58315011 Gate Parkway F: 904 399 8985Building 100, Suite 300 E: sdnllp@sdnllp.comJacksonville W: sdnllp.comFlorida32256-0562

Out of Hours Contact: Jeffrey L Shelton 904 396 5831

International Liaison Partner: Jeffrey L Shelton jshelton@sdnllp.com

OrlandoTime Zone GMT-5 +DST

Averett Warmus Durkee T: 407 849 15691417 East Concord Street F: 407 849 1119Orlando W: awd-cpa.comFlorida32803

Out of Hours Contact: James W Warmus 407 849 1569

International Liaison Partner: James W Warmus jimw@awd-cpa.com

PensacolaTime Zone GMT-6 +DST

Saltmarsh, Cleaveland & Gund, P.A. T: 800 477 7458900 North 12 Avenue F: 850 435 8352PO Drawer 13207 E: info@saltmarshcpa.comZip Code 32591-3207 W: saltmarshcpa.comPensacolaFlorida32501 3305

Out of Hours Contact: Ronald E Jackson 800 477 7458

TampaTime Zone GMT-5 +DST

Saltmarsh, Cleaveland & Gund, P.A. T: 813 287 11111211 North Westshore Boulevard F: 813 207 0201Suite 106 E: info@saltmarshcpa.comTampa W: saltmarshcpa.comFlorida33607-4601

Out of Hours Contact: Ronald E Jackson 800-477-7458

INDIANA

Evansville/Henderson IN-KYTime Zone GMT-6 +DST

Riney, Hancock & Co, PSC T: 888 423 1227313 SE First Street F: 812 423 6282Evansville E: info@rineyhancock.comIndiana W: rineyhancock.com47713-1003

Out of Hours Contact: Joseph A Hancock 888 926 4540

International Liaison Partner: Joseph A Hancock jhancock@rineyhancock.com

IndianapolisR J Pile & Company LLC T: 317 269 3454One Indiana Square F: 317 269 3450Suite 1200 W: rjpile.comIndianapolisIndiana46204

Out of Hours Contact: Sue Back 317 269 3454

International Liaison Partner Sue Back sback@rjpile.com

KENTUCKY

Ashland-Huntington KY-WV-OHTime Zone GMT-5 +DST

Kelley, Galloway & Company, PSC T: 606 329 18111200 Bath Avenue F: 606 329 8756PO Box 990 E: contact@kelleygalloway.comAshland W: kelleygalloway.comKentucky41105-0990

Out of Hours Contact: Phillip M Layne 606 329 1811

International Liaison Partner: Phillip M Layne playne@kelleygalloway.com

OwensboroTime Zone GMT-6 +DST

Riney, Hancock & Co, PSC T: 888 92645402900 Veach Road F: 270 926 1494Suite 2 E: info@rineyhancock.comOwensboro W: rineyhancock.comKentucky42303

Out of Hours Contact: Joseph A Hancock 888 926 4540

International Liaison Partner: Joseph A Hancock jhancock@rineyhancock.com

PikevilleTime Zone GMT-5 +DST

Kelley, Galloway & Company, PSC T: 606 437 73893455 North Mayo Trail F: 606 432 2250PO Box 3067 E: kgco@kelleygalloway.comPikeville W: kelleygalloway.comKentucky41502-3067

Out of Hours Contact: Phillip M Layne 606 329 1811

International Liaison Partner: Phillip M Layne playne@kelleygalloway.com

LOUISIANA

Baton RougeTime Zone GMT-6 +DST

Hannis T Bourgeois, LLP T: 225 928 47702322 Tremont Drive F: 225 926 0945Baton Rouge E: info@htbcpa.comLouisiana W: htbcpa.com70809

Out of Hours Contact: Randy J Bonnecaze 225 928 4770

International Liaison Partner: Randy J Bonnecaze rbonnecaze@htbcpa.com

Denham SpringsHannis T Bourgeois, LLP T: 225 665 8297178 Del Orleans Avenue F: 225 667 3813Suite C E: info@htbcpa.comDenham Springs W: htbcpa.comLouisiana70726

Out of Hours Contact: Randy J Bonnecaze 225 928 4770

International Liaison Partner: Randy J Bonnecaze rbonnecaze@htbcpa.com

KennebunkTime Zone GMT-5 +DST

Cummings, Lamont & McNamee, P.A. T: 207 985 3339305 Lafayette Center F: 207 985 1339PO Box 328 E: clm@clmcpa.comKennebunk W: clmcpa.comMaine04043

Out of Hours Contact: Randall E Dunham 603 430 6200

International Liaison Partner: Randall E Dunham rdunham@clmcpa.com

SanfordCummings, Lamont & McNamee, P.A. T: 207 324 70416B Washington Street F: 207 490 5049Suite 101 E: clm@clmcpa.comSanford W: clmcpa.comMaine04073

MARYLAND

BaltimoreTime Zone GMT-5 +DST

Gorfine, Schiller & Gardyn, PA T: 410 356 590010045 Red Run Boulevard F: 410 581 0368Suite 250, Owings Mills E: info@gsg-cpa.comMaryland, 21117 W: gsg-cpa.com

Out of Hours Contact: Simpson H Gardyn 410-356-5900

International Liaison Partner: Simpson H Gardyn sgardyn@gsg-cpa.com

HagerstownGorfine, Schiller & Gardyn, P.A. T: 301 739 900047 N Potomac Street F: 301 739 8345Hagerstown E: info@gsg-cpa.comMaryland, 21740 W: gsg-cpa.com

Out of Hours Contact: Simpson H Gardyn 410 356 5900

International Liaison Partner: Simpson H Gardyn sgardyn@gsg-cpa.com

Hagerstown-Martinsburg MD-WVSmith Elliott Kearns & Company, LLC T: 301 733 5020480 North Potomac Street F: 301 733 1864PO Box 947, Hagerstown E: info@sek.comMaryland, 21740-0947 W: sek.com

Out of Hours Contact: Michael P Manspeaker 301 733 5020

International Liaison Partner: Michael P Manspeaker mmanspeaker@sek.com

Ocean CityPKS & Company, P.A. T: 800 274 190112308 Ocean Gateway F: 410 524 5692Unit 5, Ocean City E: info@pkscpa.comMaryland, 21842 W: pkscpa.com

Out of Hours Contact: John M Stern, Jr 800-274-2564

International Liaison Partner: John M Stern, Jr jstern@pkscpa.com

SalisburyPKS & Company, PA T: 800 274 25641801 Sweetbay Drive F: 410 548 9576PO Box 72 E: info@pkscpa.comZip Code 21803 W: pkscpa.comSalisburyMaryland, 21804

Out of Hours Contact: John M Stern, Jr 800 274 2564

International Liaison Partner: John M Stern, Jr jstern@pkscpa.com

MASSACHUSETTS

BostonTime Zone GMT-5 +DST

Wolf & Company, PC T: 617 439 970099 High Street F: 617 542 0400Boston, Massachusetts E: info@wolfandco.com02110 W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617-439-9700

International Liaison Partner: Michael J Tetrault mtetrault@wolfandco.com

EdgartownRosenfield Raymon Pielech PC T: 508 693 7486Beacon Building F: 508 990 0620Airport Road, Edgartown E: rrp@rrp-cpa.comMassachusetts, 02539 W: rrp-cpa.com

Out of Hours Contact: Jeffrey L Raymon 508 999 4548

International Liaison Partner: Jeffrey L Raymon jraymon@rrp-cpa.com

Fall RiverRosenfield Raymon Pielech PC T: 508 677 443310 North Main Street F: 508 990 0620Second Floor, Fall River E: rrp@rrp-cpa.comMassachusetts, 02721 W: rrp-cpa.com

New BedfordRosenfield Raymon Pielech PC T: 508 999 4548700 Pleasant Street F; 508 990 0620Third Floor, New Bedford E: rrp@rrp-cpa.comMassachusetts, 02740 W: rrp-cpa.com

SpringfieldWolf & Company, PC T: 413 747 90421500 Main Street F: 413 739 5149Suite 1500, Springfield E: info@wolfandco.comMassachusetts, 01115 W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617439 9700

MICHIgAN

Auburn HillsTime Zone GMT-5 +DST

Andrews Hooper & Pavlik PLC T: 248 340 6050691 N. Squirrel Road F: 248 340 6104Suite 280 E: ahpinfo@ahpplc.comAuburn Hills W: ahpplc.comMichigan48326

Out of Hours Contact: Kim D. Pavlik 989 497 5300

International Liaison Partner: Kim D Pavlik kim.pavlik@ahpplc.com

Bay CityAndrews Hooper & Pavlik PLC T: 989 667 49001601 Marquette Street F: 989 667 4949Suite 4 E: ahpinfo@ahpplc.comBay City W: ahpplc.comMichigan48706

Out of Hours Contact: Kim D Pavlik 989 497 5300

International Liaison Partner: Kim D Pavlik kim.pavlik@ahpplc.com

grand RapidsAndrews Hooper & Pavlik PLC T: 616 942 64403333 Deposit Drive, NE F: 616 942 6095Suite 310 E: ahpinfo@ahpplc.comGrand Rapids W: ahpplc.comMichigan49546

Out of Hours Contact: Kim D. Pavlik 989 497 5300

International Liaison Partner: Kim D. Pavlik kim.pavlik@ahpplc.com

MidlandAndrews Hooper & Pavlik PLC T: 989 835 77215915 Eastman Avenue F: 989 835 1551Suite 100 E: ahpinfo@ahpplc.comMidland W: ahpplc.comMichigan48640

OkemosAndrews Hooper & Pavlik PLC T: 517 706 08004295 Okemos Road F: 517 706 0011Suite 200 E: ahpinfo@ahpplc.comOkemos W: ahpplc.comMichigan48864

Out of Hours Contact: Mark E Hooper 517 706 0800

International Liaison Partner: Mark E Hooper mark.hooper@ahpplc.com

SaginawAndrews Hooper & Pavlik PLC T: 989 497 53005300 Gratiot Road F: 989 497 5353Saginaw E: ahpinfo@ahpplc.comMichigan W: ahpplc.com48638

Out of Hours Contact: Mark E Hooper 517-706-0800

International Liaison Partner: Mark E Hooper mark.hooper@ahpplc.com

MISSOURI

BransonTime Zone GMT-6 +DST

The Whitlock Company, LLP W: whitlockco.com150 Corporate PlaceBransonMissouri65616

Out of Hours Contact: W David Myers 417 881 0145

International Liaison Partner: W David Myers dmyers@whitlockco.com

ColumbiaTime Zone GMT-6 +DST

Williams-Keepers LLC T: 573 442 61712005 West Broadway F: 573 777 7800Suite 100 E: info@williamskeepers.comColumbia W: williamskeepers.comMissouri65203

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr rstarr@williamskeepers.com

Jefferson CityTime Zone GMT-6 +DST

Williams-Keepers LLC T: 573 635 61963220 West Edgewood Drive F: 573 635 8394Suite E E: info@williamskeepers.comJefferson City W: williamskeepers.comMissouri65109

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr rstarr@williamskeepers.com

SpringfieldTime Zone GMT-6 +DST

The Whitlock Company, LLP T: 417 881 01453271 E. Battlefield F: 417 881 1016Suite 300 W: whitlockco.comSpringfieldMissouri65804-4093

Webb CityTime Zone GMT-6 +DST

The Whitlock Company, LLP T: 417 673 4975112 N Webb Street F: 417 673 6732PO Box 629 W: whitlockco.comWebb CityMissouri64870

NEBRASKA

OmahaTime Zone GMT-6 +DST

Dutton & Associates PC T: 402 393 4900515 North 87th Street F: 402 3938491Omaha E: info@duttoncpa.comNebraska W: duttoncpa.com68114-2801

Out of Hours Contact: Patrick J Lavelle 402 393 4900

International Liaison Partner: Patrick J Lavelle plavelle@duttoncpa.com

NEW HAMPSHIRE

ExeterTime Zone GMT-5 +DST

Cummings, Lamont & McNamee, PA T: 603 772 346014 Bow Street F: 603 772 7097PO Box 459 E: clm@clmcpa.comExeter W: clmcpa.comNew Hampshire03833-0459

PortsmouthCummings, Lamont & McNamee, P.A. T: 603 430 6200One New Hampshire Avenue F: 603 430 6209Suite 305, Portsmouth E: clm@clmcpa.comNew Hampshire, 03801 W; clmcpa.com

RochesterCummings, Lamont & McNamee, P.A. T: 603 335 300669 South Main Street F: 603 335 4927Rochester E: clm@clmcpa.comNew Hampshire W: clmcpa.com03867-2707

NEW YORK

AlbanyTime Zone GMT-5 +DST

Wolf & Company, PC T: 518 454 0880125 Wolf Road F: 518 454 0882Suite 209, Albany E: info@wolfandco.comNew York, 12205 W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617 439 9700

CortlandDermody, Burke & Brown, CPAs, LLC T: 607 753 3300100 Grange Place F: 607 753 1348Suite A, Cortland E: rec@dbbllc.comNew York, 13045-1330 W: dbbllc.com

Out of Hours Contact: James P Costello 315 253 6273

International Liaison: James P Costello jpc@dbbllc.com

SyracuseDermody, Burke & Brown, CPAs, LLC T: 315 253 62731120 Corporate Drive F: 315 253 0890Auburn, New York E: rec@dbbllc.com13021-1634 W: dbbllc.com

SyracuseDermody, Burke & Brown, CPAs, LLC T: 888 322 4171443 North Franklin Street F: 315 471 8555Suite 100 E: rec@dbbllc.comSyracuse W: dbbllc.comNew York13204-1441

Out of Hours Contact: James P Costello 315-253-6273

Utica-RomeDermody, Burke & Brown, CPAs, LLC T: 315 732 29914350 Middle Settlement Road F: 315 732 0282New Hartford E: rec@dbbllc.comNew York W: dbbllc.com13413-5328

NORTH CAROLINA

BurlingtonTime Zone GMT-5 +DST

Gilliam Coble & Moser, L.L.P. T: 336 227 6283813 Chapel Hill Road F: 336 227 9952P.O. Box 621 E: info@gcmllp.com27216-0621 W: gcmllp.comBurlingtonNorth Carolina27215

Out of Hours Contact: Jeremy C Hartle 336 227 6283

International Liaison Partner: Jeremy C Hartle jhartle@gcmllp.com

greensboroGilliam Coble & Moser, L.L.P. T: 336 230 0350800 Green Valley Road F: 336 230 0888Suite 306 E: info@gcmllp.comPO Box 41196 W: gcmllp.com27404-1196GreensboroNorth Carolina27408

Out of Hours Contact: Jeremy C Hartle 336 227 6283

International Liaison Partner: Jeremy C Hartle jhartle@gcmllp.com

ColumbusHolbrook & Manter Inc. T: 740 387 86201111 Dublin Road F: 740 383 4676Columbus, Ohio W: holdbrookmanter.com43215

Out of Hours Contact: Bradley Ridge 740 387 8620

International Liaison Partner: Bradley Ridge bridge@holdbrookmanter.com

DaytonTime Zone GMT-5 +DST

Thorn, Lewis & Duncan, Inc T: 937 223 72722000 Kettering Tower F: 937 223 1060Dayton, Ohio E: general@thorncpa.com45423-2000 W: thorncpa.com

Out of Hours Contact: William T Thorn 937 223 7272

International Liaison Partner: William T Thorn wthorn@thorncpa.com

DublinHolbrook & Manter Inc. T: 614 766 3696545 Metro Place South F: 614 766 3605Dublin, Ohio W: holdbrookmanter.com43017

International Liaison Partner: Bradley Ridge bridge@HoldbrookManter.com

MarionHolbrook & Manter Inc T: 740 387 8620181 East Center Street F: 614 720 383 4676Marion, Ohio W: holdbrookmanter.com43302

MarysvilleHolbrook & Manter Inc T: 937 644 8175103 Professional Parkway F: 937 642 9147Marysville, Ohio W: holdbrookmanter.com43040

OREgON

PortlandTime Zone GMT-8 +DST

Maginnis & Carey LLP T: 503 227 0519220 NW 2nd Avenue F: 503 295 1019Suite 1000 E: info@maginnis-carey.comPortland W: maginnis-carey.comOregon97209-3971

Out of Hours Contact: Geoffrey S Bruce 503 227 0519

International Liaison Partner: Geoffrey S Bruce gbruce@maginnis-carey.com

PENNSYLVANIA

AltoonaTime Zone GMT-5 +DST

Young, Oakes, Brown & Company, P.C. T: 814 944 61911210 Thirteenth Street F: 814 942 1018Altoona E: postmaster@yobco.comPennsylvania W: yobco.com16601

Out of Hours Contact: Gary R Bonsell 814 944 6191

International Liaison Partner: Gary R Bonsell gbonsell@yobco.com

ErieMcGill, Power, Bell & Associates, LLP T: 814 453 65941920 West 8th Street F: 814 455 3642Erie E: erie@mpbcpa.comPennsylvania W: mpbcpa.com16505

Out of Hours Contact: Dean R Fair 814 724 5890

International Liaison Partner: Dean R Fair dfair@mpbcpa.com

greensburgHerbein + Company, Inc T: 724 834 7053530 Pellis Road F: 724 834 4955Suite 7000 E: greensburg@herbein.comGreensburg W: herbein.comPennsylvania15601-4506

Out of Hours Contact: Michael J Rowley 610 378 1175

International Liaison Partner: Michael J Rowley mjrowley@herbein.com

HarrisburgSmith Elliott Kearns & Company, LLC T: 717 243 910419 Brookwood Avenue F: 717 243 1177Suite 101, Carlisle E: info@sek.comPennsylvania, 17015 W: sek.com

Out of Hours Contact: John R Schnitzer 301-733-5020

International Liaison Partner: John R Schnitzer jschnitzer@sek.com

HarrisburgSmith Elliott Kearns & Company, LLC T: 888 272 7351804 Wayne Avenue F: 717 263 1787PO Box Y E: info@sek.comChambersburg W: sek.comPennsylvania17201

Out of Hours Contact: John R Schnitzer 301 733 5020

HarrisburgSmith Elliott Kearns & Company, LLC T: 717 637 591555 Wetzel Drive F: 717 637 6985Hanover E: info@sek.comPennsylvania W: sek.com17331

Out of Hours Contact: John R Schnitzer 301-733-5020

MeadvilleMcGill, Power, Bell & Associates, LLP T: 814 724 5890623 State Street F: 814 337 0929Meadville E; meadville@mpbcpa.comPennsylvania W; mpbcpa.com16335

Out of Hours Contact: Dean R Fair 814 724 5890

International Liaison Partner: Dean R Fair dfair@mpbcpa.com

PittsburghHerbein + Company, Inc T: 412 392 2345One Northshore Center F: 412 392 237912 Federal Street E: pittsburgh@herbein.comSuite 300, Pittsburgh W: herbein.comPennsylvania, 15212

Out of Hours Contact: Michael J Rowley 610-378-1175

ReadingHerbein + Company, Inc T: 610 378 11752763 Century Boulevard F: 610 378 0999Reading E: reading@herbein.comPennsylvania, 19610 W: herbein.com

Out of Hours Contact: Michael J Rowley 610 378 1175

TENNESSEE

greenevilleTime Zone GMT-5 +DST

Blackburn, Childers & Steagall, PLC T: 423 638 85161140 Tusculum Boulevard F: 423 638 3361Greeneville E: bcs@bcscpa.comTennessee W: bcscpa.com37745-4039

Out of Hours Contact: Thomas S Greer 423 282 4511

International Liaison Partner: Thomas S Greer tommy@bcscpa.com

Johnson CityBlackburn, Childers & Steagall, PLC T: 423 282 4511801B Sunset Drive F: 423 283 4532PO Box 3745 E: bcs@bcscpa.com37602-3745 W: bcscpa.comJohnson CityTennessee37604

KingsportBlackburn, Childers & Steagall, PLC T: 423 246 1725440 E. Sullivan Street F: 423 247 6800Kingsport E: bcs@bcscpa.comTennessee W: bcscpa.com37662

MemphisTime Zone GMT-6 +DST

Reynolds, Bone & Griesbeck PLC T: 901 682 2431Clark Centre, 5100 Wheelis Drive F: 901 683 5482Suite 300 E: info@rbgcpa.comMemphis W: rbgcpa.comTennessee38117-4558

Out of Hours Contact: Carl J Haag 901 682 2431

International Liaison Partner: Carl J Haag shaag@rbgcpa.com

AustinHoltzman Partners LLP T: 512 610 72001710 W. 6th Street F: 512 610 7201Austin W: holtzmanpartners.comTexas78703

Out of Hours Contact: Jamie Holtzman 512 610 7200

International Liaison Partner: Jamie Holtzman jamie.holtzman@hmpllp.com

Salt Lake CityTime Zone GMT-7 +DST

Tanner LC T: 801 532 7444215 South State Street F: 801 532 4911Suite 800 E: mail@tannerco.comSalt Lake City W: tannerco.comUtah84111

Out of Hours Contact: Kent M Bowman 801 532 7444

International Liaison Partner: Kent M Bowman kmbowman@tannerco.com

VERMONT

ColchesterTime Zone GMT-5 +DST

A M Peisch & Company, LLP T: 802 654 7255106 Highpoint Center F: 802 654 8808Suite 400 E: info@ampeisch.comColchester W: ampeisch.comVermont05446-5861

Out of Hours Contact: Aaron R MacAskill 802 295 9349

International Liaison Partner: Aaron R MacAskill amacaskill@ampeisch.com

RutlandA M Peisch & Company, LLP T: 802 773 272127 Center Street F: 802 775 2221PO Box 326 E: info@ampeisch.comRutland W: ampeisch.comVermont05702

St AlbansA M Peisch & Company, LLP T: 802 527 0505181 North Main Street F: 802 527 7321St Albans E: info@ampeisch.comVermont, 05478 W: ampeisch.com

St JohnsburyA M Peisch & Company, LLP T: 802 748 56541020 Memorial Drive F: 802 748 8368St Johnsbury E: info@ampeisch.comVermont, 05819 W: ampeisch.com

White River JunctionA M Peisch & Company, LLP T: 802 295 934957 Farmvu Drive F: 802 295 7456PO Box 707, White River Junction E: info@ampeisch.comVermont, 05001-0707 W: ampeisch.com

VIRgINIA

CharlottesvilleTime Zone GMT-5 +DSTHantzmon Wiebel LLP T: 434 296 2156818 East Jefferson Street F: 434 977 4629PO Box 1408, Charlottesville E: cpa@hantzmonwiebel.comVirginia, 22902-1408 W: hantzmonwiebel.com

Out of Hours Contact: Jennifer S Lehman 434 2962156

International Liaison Partner: Jennifer S Lehman jlehman@hantzmonwiebel.com

WEST VIRgINIA

BridgeportTime Zone GMT-5 +DST

Toothman Rice, PLLC T: 304 624 5471600 Marketplace Avenue F: 304 623 2807Suite 100, PO Box 908 W: toothmanrice.comBridgeport, West Virginia26330-1487

Out of Hours Contact: Thomas L Aman 304 624 5471

International Liaison Partner: Thomas L Aman taman@toothmanrice.com

BuckhannonToothman Rice, P.L.L.C. T: 304 472 5550Professional Arts Plaza F: 304 4725577Rt 20 North, P.O. Box 2407 W: toothmanrice.comBuckhannonWest Virginia26201

CharlestonSuttle & Stalnaker, PLLC T: 800 788 3844The Virginia Center, Suite 100 F: 304 343 80081411 Virginia Street, East E: cpa@suttlecpas.comCharleston W: suttlecpas.comWest Virginia, 25301

Out of Hours Contact: Horace Emery 800 788 3844

International Liaison Partner: Horace Emery hemery@suttlecpas.com

FairmontToothman Rice, PLLC T: 304 363 22201000 Technology Drive F: 304 363 2240Suite 2210 W: toothmanrice.comFairmontWest Virginia26554-8841

MorgantownToothman Rice, PLLC T: 304 225 600068 Clay Street, Suite C F: 304 225 6006Morgantown W: toothmanrice.comWest Virginia26501-5932

ParkersburgSuttle & Stalnaker, PLLC T: 304 485 6584201 Third Street F: 304 485 0971PO Box 149 E: cpa@suttlecpas.comParkersburg W: uttlecpas.comWest Virginia26102

Out of Hours Contact: Horace Emery 800 788 3844

International Liaison Partner: Horace Emery hemery@suttlecpas.com

Sana'aDr Ahmed Omar Bamashmoos T: 1 264 885Al-Shokany Street F: 1 269 957Al-Safiah Alganubiyah Zone E: bamashmoos-cpa@y.net.yeP O Box No 10016Sana'a, 10016

Out of Hours Contact: Ahmed Bamashmoos 1 264 885

International Liaison Partner: Ahmed Bamashmoos bamashmoos-cpa@y.net.ye

International Information

World Tim

e Zones

World Time Zones

At 12 noon, Greenwich Mean Time (GMT), the standard time elsewhere is:

AAlgeria . . . . . . . . . . . . . . . . . 12 noonAngola . . . . . . . . . . . . . . . . . . . .1 pmArgentina . . . . . . . . . . . . . . . . . .9 amAustralia - Adelaide . . . . . . . . . . . 9.30 pm Melbourne . . . . . . . . . . . .10 pm Perth . . . . . . . . . . . . . . . . .8 pm Sydney. . . . . . . . . . . . . . .12 pmAustria . . . . . . . . . . . . . . . . . . . .1 pm

BBahamas . . . . . . . . . . . . . . . . . .7 amBelarus . . . . . . . . . . . . . . . . . . .2 pmBelgium . . . . . . . . . . . . . . . . . . .1 pmBelize. . . . . . . . . . . . . . . . . . . . .6 amBermuda . . . . . . . . . . . . . . . . . .8 amBolivia . . . . . . . . . . . . . . . . . . . .8 amBosnia and Herzegovina . . . . . . .1 pmBrazil . . . . . . . . . . . . . . . . . . . . .7 amBritish Virgin Islands . . . . . . . . . .8 am

CCameroon (The) . . . . . . . . . . . . .1 pmCanada - Calgary . . . . . . . . . . . . . . .5 am Toronto . . . . . . . . . . . . . . .7 am Vancouver . . . . . . . . . . . . .4 am Winnipeg . . . . . . . . . . . . . .6 amCayman Islands . . . . . . . . . . . . .7 amChannel Islands . . . . . . . . . . 12 noonChile . . . . . . . . . . . . . . . . . . . . .8 amChina - Beijing . . . . . . . . . . . . .10 pmColombia . . . . . . . . . . . . . . . . . .7 amCosta Rica . . . . . . . . . . . . . . . . .6 amCôte d'Ivoire. . . . . . . . . . . . . 12 noonCroatia. . . . . . . . . . . . . . . . . . . .1 pmCyprus . . . . . . . . . . . . . . . . . . . .2 pmCzech Republic . . . . . . . . . . . . .1 pm

DDenmark . . . . . . . . . . . . . . . . . .1 pmDominican Republic . . . . . . . . . .7 am

EEcuador . . . . . . . . . . . . . . . . . . .7 amEgypt . . . . . . . . . . . . . . . . . . . . .2 pmEl Salvador. . . . . . . . . . . . . . . . .6 amEstonia. . . . . . . . . . . . . . . . . . . .2 pm

FFiji . . . . . . . . . . . . . . . .12 midnightFrance . . . . . . . . . . . . . . . . . . . .1 pmFrench Antilles . . . . . . . . . . . . . .8 am

GGambia (The) . . . . . . . . . . . . 12 noonGeorgia . . . . . . . . . . . . . . . . . . .3 pmGermany . . . . . . . . . . . . . . . . . .1 pmGhana . . . . . . . . . . . . . . . . . 12 noon

Greece. . . . . . . . . . . . . . . . . . . .2 pmGrenada. . . . . . . . . . . . . . . . . . .8 amGuatemala . . . . . . . . . . . . . . . . .6 amGuyana . . . . . . . . . . . . . . . . . . .7 am

HHonduras . . . . . . . . . . . . . . . . . .6 amHong Kong. . . . . . . . . . . . . . . . .8 pmHungary . . . . . . . . . . . . . . . . . . .1 pm

IIndia . . . . . . . . . . . . . . . . . . 5.30 pmIndonesia . . . . . . . . . . . . . . . . . .7 pmIreland . . . . . . . . . . . . . . . . . 12 noonIsle of Man. . . . . . . . . . . . . . 12 noonItaly . . . . . . . . . . . . . . . . . . . . .1 pm

JJamaica. . . . . . . . . . . . . . . . . . .7 amJapan . . . . . . . . . . . . . . . . . . . .9 pmJordan . . . . . . . . . . . . . . . . . . . .2 pm

KKazakhstan . . . . . . . . . . . . . . . .5 pmKenya . . . . . . . . . . . . . . . . . . . .3 pmKingdom of Bahrain . . . . . . . . . .3 pmKorea. . . . . . . . . . . . . . . . . . . . .9 pmKuwait . . . . . . . . . . . . . . . . . . . .3 pm

LLatvia. . . . . . . . . . . . . . . . . . . . .2 pmLebanon. . . . . . . . . . . . . . . . . . .2 pmLeeward Islands Antigua . . . . . . . . . . . . . . .8 am Nevis . . . . . . . . . . . . . . . . .8 am St Kitts. . . . . . . . . . . . . . . .8 amLiberia . . . . . . . . . . . . . . . . . 12 noonLibya . . . . . . . . . . . . . . . . . . . . .2 pmLuxembourg. . . . . . . . . . . . . . . .1 pm

MMalaysia . . . . . . . . . . . . . . . . . .8 pmMalta . . . . . . . . . . . . . . . . . . . . .1 pmMauritius . . . . . . . . . . . . . . . . . .4 pmMexico. . . . . . . . . . . . . . . . . . . .6 amMorocco. . . . . . . . . . . . . . . . 12 noonMozambique . . . . . . . . . . . . . . .2 pm

NNamibia . . . . . . . . . . . . . . . . . . .2 pmNetherlands . . . . . . . . . . . . . . . .1 pmNetherlands Antilles . . . . . . . . . .8 amNew Zealand . . . . . . . . . .12 midnightNicaragua . . . . . . . . . . . . . . . . .6 amNiger . . . . . . . . . . . . . . . . . . . . .1 pmNigeria . . . . . . . . . . . . . . . . . . . .1 pmNorway . . . . . . . . . . . . . . . . . . .1 pm

OOman (Sultanate of) . . . . . . . . . .4 pm

World Time Zones

PPakistan. . . . . . . . . . . . . . . . . . .5 pmPanama . . . . . . . . . . . . . . . . . . .7 amPapua New Guinea. . . . . . . . . .10 pmParaguay . . . . . . . . . . . . . . . . . .8 amPeru . . . . . . . . . . . . . . . . . . . . .7 amPhilippines . . . . . . . . . . . . . . . . .8 pmPoland . . . . . . . . . . . . . . . . . . . .1 pmPortugal . . . . . . . . . . . . . . . . . . .1 pmPuerto Rico . . . . . . . . . . . . . . . .8 am

QQatar . . . . . . . . . . . . . . . . . . . . .8 am

RRomania . . . . . . . . . . . . . . . . . .2 pmRussia (The Russian Federation) Moscow. . . . . . . . . . . . . . .3 pm St Petersburg. . . . . . . . . . .3 pmRwanda . . . . . . . . . . . . . . . . . . .2 pm

SSaudi Arabia. . . . . . . . . . . . . . . .3 pmSenegal . . . . . . . . . . . . . . . . 12 noonSerbia . . . . . . . . . . . . . . . . . . . .1 pmSierra Leone. . . . . . . . . . . . . 12 noonSingapore . . . . . . . . . . . . . . . . .7 pmSlovak Republic . . . . . . . . . . . . .1 pmSlovenia . . . . . . . . . . . . . . . . . . .1 pmSouth Africa . . . . . . . . . . . . . . . .2 pmSpain . . . . . . . . . . . . . . . . . . . . .1 pmSt Lucia . . . . . . . . . . . . . . . . . . .8 amSwaziland. . . . . . . . . . . . . . . . . .2 pmSweden . . . . . . . . . . . . . . . . . . .1 pmSwitzerland . . . . . . . . . . . . . . . .1 pmSyria . . . . . . . . . . . . . . . . . . . . .2 pm

TTaiwan . . . . . . . . . . . . . . . . . . . .8 pmTanzania. . . . . . . . . . . . . . . . . . .3 pmTogo . . . . . . . . . . . . . . . . . . 12 noonTrinidad & Tobago. . . . . . . . . . . .8 amTunisia . . . . . . . . . . . . . . . . . . . .1 pmTurkey . . . . . . . . . . . . . . . . . . . .2 pmTurks & Caicos Islands . . . . . . . .7 am

UUganda . . . . . . . . . . . . . . . . . . .3 pmUkraine . . . . . . . . . . . . . . . . . . .2 pmUnited Arab Emirates . . . . . . . . .4 pmUnited Kingdom . . . . . (GMT) 12 noonUnited States of America Chicago . . . . . . . . . . . . . . .6 am Denver. . . . . . . . . . . . . . . .5 am Houston . . . . . . . . . . . . . . .6 am Los Angeles . . . . . . . . . . . .4 am New York City. . . . . . . . . . .7 am San Francisco . . . . . . . . . .4 am Washington, DC . . . . . . . . .7 amUruguay . . . . . . . . . . . . . . . . . . .9 am

VVenezuela . . . . . . . . . . . . . . . . .8 amVietnam . . . . . . . . . . . . . . . . . . .7 pm

YYemen . . . . . . . . . . . . . . . . . . . .3 pm

guidance Notes

Guidance Notes for updating firm details for the PKF International Directory

For guidance on how to amend your firm’s details on the PKF International website, please refer to the instructions below. A full member database user guide is available on the PKFI member website under the Member Resources section – training information.

How to update details for the PKFI annual directory

• Please visit www.pkf.com and select the Members Login option (located at the bottom of the left hand menu)

• Enter the office record owner’s Username and Password. Only the record owner is able to update and edit the information on the member database. If you do not know who your record owner is, please contact john.clapson@pkf.com

• Click on the Member Database option (located at the bottom of the left hand menu)

How to change office details

• Click on Offices in the left hand menu• Enter the details for the office you would like to amend in the Office search

area and click Search• Click on the Office record you would like to change• To edit office details click the Edit button (at the top of the record)• Edit the details within the fields as required• Select Save to close and save the amended details

How to change personnel details

• To amend personnel details, click on Personnel in the left hand menu• Enter the details for the personnel record you would like to amend in the

Personnel search area and click Search• Click on the Personnel record you would like to change• To edit the details click the Edit button• Edit the details within the fields as required• Select Save to close and save the amended details• Please ensure all personnel are assigned to an office – in order to add a person

to an office, search and click on their personnel record and click the Select button under Offices, search for the required office and then click Select

All of the following details should be completed:

• The name of your firm• Address• Postal address (where the Postal Address is the same as the address, please

ensure that you have ticked the “As Above” check box so that the address is pulled automatically into the Postal Address field and is not typed in manually)

• Telephone number/s and fax number/s. When entering your telephone numbers, please omit the first digit of your area code (usually zero) where this is not required when dialling in internationally. Do not type hyphens between telephone numbers

• Office Email address• Website address of your member firm• Name and email address of the International Liaison partner• Name, phone number and email address of Out of Hours Contact• Names and email addresses of all of the partners in your office/firm• The number of copies of the PKF International Directory that you would like

to order. Please note that all copies will be supplied free of charge but you will be invoiced for the delivery costs.

When should this information be updated?

Office and Personnel details should be updated on a regular basis. The details that are input on the PKFI member database are also automatically displayed on the PKFI website and the PKFI International Directory. If your office or contact details are incorrect, potential clients or other PKFI member firms will not be able to contact you, so you could miss out on new work opportunities.

You will be requested to update all your information in May each year for your entry in the International Directory.

www.pkf.com

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Documents

financial services evolving investment management...

the top international design firms

the role of multinational firms in international trade: the...

spotlight on hungary - kpmg€¦ · © 2016 kpmg...

international ratings of cyprus law firms · legal market...

international media buying, media representation firms

usaid firms projectpdf.usaid.gov/pdf_docs/pa00k75z.pdf ·...

the role of multinational firms in international trade

fy2017 survey on the international operations of...

beps action 13 - kpmg€¦ · 0 © 2020 kpmg international...

the leading international network of independent law firms...

international competitiveness of asian firms: an analytical...

model contracts for small firms: international

politcal risk in jordanian international firms

evalueserve credentials pack for international society of...

firms in international trade - jessemora.weebly.com...large...

reaction - kpmg€¦ · reaction une 21 issue 5 21 pg...

multinational firms and the structure of international...

evaluating the green advertising practices of international...

discussion of “multinational firms and international...