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Russell Bedford InternationalDIRECTORY 2018

Russell Bedford International is a global network of independent professional services firms, registered in England as a company limited by guarantee, number 3331251. The Registered office is: 3rd Floor, Paternoster House, 65 St Paul’s Churchyard, London EC4M 8AB. Member firms contribute to the cost of managing and marketing the network and they use the Russell Bedford name under licence. All services are provided independently by member firms of Russell Bedford International, and each member is solely responsible for its work on behalf of clients.

*Ranked by global revenues in International Accounting Bulletin World Surveys. Networks defined in accordance with IESBA Code of Ethics.

© Russell Bedford International. Printed December 2017.

Welcome to the world of Russell Bedford – a global network of independent firms of accountants, auditors, tax advisers and business consultants.

Ranked as one of the world’s top accounting networks*, Russell Bedford is represented by some 700 partners, 5000 staff and 300 offices in almost 100 countries in Europe, the Americas, Middle East, Africa, Indian Sub-Continent and Asia-Pacific.

So wherever you are, and wherever you want to go, we are there to help you.

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ContentsINTRODUCTION 2AUDIT QUALITY CONTROL 6MANAGEMENT & CONTACTS 8

CORRESPONDENTS 49

LOCATIONS:

ALGERIA 10ANGOLA 10ARGENTINA 10AUSTRALIA 10AUSTRIA 11AZERBAIJAN 12BELGIUM 12BOLIVIA 12BOSNIA AND HERZEGOVINA 12BRAZIL 12BULGARIA 13CANADA 14CAYMAN ISLANDS 15CHILE 15CHINA 15COLOMBIA 16COSTA RICA 17CROATIA 17CYPRUS 18CZECH REPUBLIC 18DENMARK 18 DOMINICAN REPUBLIC 19ECUADOR 19EGYPT 19EL SALVADOR 19FINLAND 20FRANCE 20 GEORGIA 21 GERMANY 21GREECE 23GUATEMALA 23HONDURAS 23HONG KONG 23HUNGARY 23INDIA 24INDONESIA 25IRELAND 25ISLE OF MAN 26ISRAEL 26ITALY 26JAPAN 27JORDAN 27 KAZAKHSTAN 28KOREA (SOUTH) 28KUWAIT 28

LEBANON 28LUXEMBOURG 29MALAYSIA 29MALTA 29MAURITIUS 29MEXICO 30MOROCCO 32NEPAL 32NETHERLANDS 32NICARAGUA 33NORWAY 33PAKISTAN 33PANAMA 34PARAGUAY 34PERU 34PHILIPPINES 35POLAND 35PORTUGAL 35PUERTO RICO 35QATAR 36ROMANIA 36RUSSIAN FEDERATION 36SAUDI ARABIA 37SERBIA 37SINGAPORE 37SOUTH AFRICA 37SPAIN 38ST. VINCENT (WEST INDIES) 39SRI LANKA 39SWEDEN 39SWITZERLAND 40TAIWAN 41THAILAND 41TUNISIA 41TURKEY 41UKRAINE 42UNITED ARAB EMIRATES 43UNITED KINGDOM 43UNITED STATES OF AMERICA 44URUGUAY 47VENEZUELA 47VIETNAM 48YEMEN 48ZIMBABWE 48

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Taking you furtherGLOBAL EXPERTISE AND EXPERIENCEAt Russell Bedford International, we specialise in helping companies meet the challenges that international business expansion presents. Since 1983, our worldwide network of accountancy firms has provided financial expertise and business consultancy to companies within many different markets and industries.

ACHIEVING YOUR INTERNATIONAL OBJECTIVESThe commercial expertise we offer is complemented by a thorough understanding of the local business environment. A process such as registering a new company may, for instance, be perfectly straightforward in one country, but complex and time consuming in another. This combination of technical and practical advice enables Russell Bedford International to help businesses move smoothly and successfully into the global marketplace.

Business without boundariesWith member firms operating all over the world, the service we offer is truly global. But there’s more to it than geography. Our members are well-established with excellent reputations, and you can be confident of exceptionally high professional standards across the world. They are also well placed to arrange introductions to other professionals whose skills and resources are complementary, such as lawyers or bankers.

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KEY ISSUES - IT’S OUR JOB TO UNLOCK THEM• Business compliance• Local taxation• Financial barriers to trade• Local business law and practice• Complex commercial environments• Industrial and commercial restrictions• Foreign exchange regulation

IT’S ONE TO ONE - AND THAT’S THE DIFFERENCEThe Russell Bedford International approach is based on strong, professional relationships.

You will have a personal adviser whose brief is to gain a clear understanding of your commercial objectives and to introduce you to a principal of the relevant firm or firms overseas. This small team will maintain close contact with you from the early planning stages right through to completion.

Our member firms communicate closely, frequently and effectively, and this brings tangible benefits to clients in terms of the speed, quality and delivery of information.

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Explore our world...GIVING YOU THE GLOBAL EDGE• Access to worldwide network of firms with a wealth

of practical commercial experience• Access to experts with the right skills, in the right place• Professional, personal service based on strong

and established relationships• Understanding of the big picture and detailed

local knowledge• Rapid exchange of information• Industry specialisation• Quality service

All the expertise you needFINANCE, TAX, AUDITS AND ACCOUNTANCY The financial expertise we offer falls into three broad areas:

• Financial consulting• International taxation• Audit and accounting

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Russell Bedford International member firms can help you prepare the ground for raising capital for starting or expanding a business, or for acquisition purposes, taking into account local sources of finance. Our firms offer specialist knowledge of the local tax regime and its impact on any investment decision you might take. Most of our firms are qualified in their respective countries to carry out statutory audits and independent reports.

BUSINESS CONSULTANCY WITH AN INTERNATIONAL PERSPECTIVE In the broader sense, Russell Bedford International is designed to provide businesses with a highly commercial and global perspective on the international development ideas under consideration. It encompasses feasibility studies; valuations for disposal or acquisition purposes; and advice on start-ups, re-organisations and mergers.

Moreover, we help turn strategy into reality, using the practical skills and experience of the individuals who belong to Russell Bedford International worldwide.

Making the connectionIf you would like to talk to us about how we could help in the international development of your business, we will be happy to set up an initial discussion. Simply call or e-mail your local Russell Bedford International member.

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Quality, Integrity and IndependenceOUR MINIMUM STANDARDS FOR TRANSNATIONAL AUDITSAs a global audit network, Russell Bedford International is totally committed to quality, integrity and independence.

Following several years of dedicated effort and significant financial investment, we have successfully developed and implemented a globally-coordinated system for monitoring the audit quality control standards of our member firms.

We have policies and procedures, backed by rules and bye-laws, that require member firms conducting transnational audits to:

• maintain appropriate quality control standards in accordance with International Standards on Quality Control, issued by the International Auditing and Assurance Standards Board (IAASB), in addition to relevant national quality control standards;

• participate in the network’s audit quality control review programme;

• have policies and methodologies for the conduct of audits that are based, to the extent practicable, on International Standards on Auditing; and

• have policies and methodologies in place that, as a minimum, conform to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants and national codes of ethics.

In accordance with the IESBA Code of Ethics, member firms are required to use their best endeavours to ensure that they are independent of the financial statement audit clients of other members. The network maintains a register of transnational audit clients in order to facilitate the independence checking process.

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IFAC FORUM OF FIRMSHaving confirmed the successful implementation of its globally-coordinated quality control system, Russell Bedford International was named among the first 17 full members of the IFAC Forum of Firms – an association of international audit networks, whose goal is to promote consistent and high quality standards of financial reporting and auditing practices worldwide.

APPROVED TRANSNATIONAL AUDIT FIRMS Selected members of Russell Bedford International are designated as Approved Transnational Audit Firms (ATAF) and other members are aiming to receive this designation. To achieve such approval, firms must: perform audits in accordance with International Standards on Auditing or a very close substitute; have audit quality controls in accordance with ISQC 1; have participated in the network's AQC programme in the prior year with results that indicated substantial compliance with policies and procedures; and have received a positive report from an external audit inspection regime or an independent network-appointed reviewer in the prior two years. In addition, firms should normally have at least 2,000 hours of audit work per year and two partners who have knowledge of ISA and are capable of managing or performing the work.

Approved transnational audit firms (as at December 2017) are designated in the Locations section of this Directory by the following symbol:

Further firms will gain approved status in 2018, upon completion of the current year’s quality control review process.

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Management and ContactsINTERNATIONAL BOARD OF MANAGEMENT

William (Bill) F. Rucci, Jr Chairman

Stephen Hamlet CEO

Tony Carey EMEA

Tom Donovan North America

Julio A. Galíndez North America

Klaus-Peter Hillebrand EMEA

Jorge Jiménez Lizardi Latin America

Laurence Newman EMEA

James Ngai Asia-Pacific

Daniel Ryba Latin America

Bruce Saward Asia-Pacific

As at December 2017

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CENTRAL OFFICERUSSELL BEDFORD INTERNATIONAL

3rd Floor, Paternoster House65 St Paul’s ChurchyardLondon EC4M 8ABUnited Kingdom

Telephone: +44 20 7410 0339E-mail: [email protected] Website: www.RussellBedford.comGlobal Intranet: www.RussellBedford.net

Stephen Hamlet CEO

Kempton Bedell-Harper Network Development Director

Susan Barron Marketing & Communications

Vanessa Clark Administrative Assistant

Approved transnational audit firm. See pages 6-7.10

ALGERIASee Correspondents.

ANGOLALUANDARBA - AUDITORES & CONSULTORES, LDA Audit, Accounting, Tax & Advisory ServicesUrbanização Nova Vida - Rua 53 Centro Empresarial Living Edifício Quiçama, 1º - E Município de Belas Luanda, Angola T: +244 222 720 665 E: [email protected] Florêncio [email protected] Glória [email protected]

ARGENTINABUENOS AIRESRUSSELL BEDFORD ARGENTINAConsultoría - Outsourcing - ImpuestosLima 287, 5° piso, ‘A’ C1073AAE - Buenos Aires Argentina T: +54 11 4381 0220 E: [email protected] W: www.russellbedford.com.arDaniel Intile [email protected] Tombolini [email protected] Brkusic [email protected]

Locations

RUSSELL BEDFORD ARGENTINAAuditoría - Consultoría Impuestos - ActuarialTucumán 829, 6° piso C1049AAQ - Buenos Aires ArgentinaT: +54 11 4328 5432 E: [email protected] W: www.russellbedford.com.arJuan Bettinelli [email protected] Ariel Goñi [email protected] Mazzitelli [email protected] Ryba [email protected] [email protected]

AUSTRALIAADELAIDELEE GREEN & CO PTY LTDStrategic AccountantsFirst Floor, 190 Fullarton Road Dulwich, South Australia, 5065 Postal Address: P.O. Box 218, Kent Town SA 5071, Australia T: +618 8333 3666 E: [email protected] W: www.leegreen.com.au Thomas Green (Business Advisory) [email protected] Lee (International Business) [email protected] Charlesworth (Audit) [email protected] Sweeney (Tax) [email protected] Levy (Indigenous Business) [email protected]

Approved transnational audit firm. See pages 6-7. 11

SYDNEYCAMPHIN BOSTONChartered AccountantsLevel 5, 179 Elizabeth Street Sydney, NSW 2000 AustraliaPostal Address: GPO Box 3403, Sydney NSW 2001, AustraliaT: +61 2 9221 7022 E: [email protected] W: www.camphinboston.com.auMark Edwards [email protected] Boston [email protected] Woods [email protected]

AUSTRIAVIENNART REVISIONSTREUHAND Wirtschaftsprüfungsgesellschaft mbHGußhausstraße 4 1040 Vienna, AustriaT: +43 1 586 55 61 - 0 E: [email protected] W: www.revisionstreuhand.atUniv. Prof. MMag. DDr. Wolfgang A. Wiesner, PhD wolfgang.wiesner@ revisionstreuhand.atMag. Franz Schwarzinger franz.schwarzinger@ revisionstreuhand.atDkfm. Wolfgang Happich [email protected] Mag. Kurt Wurmitzer kurt.wurmitzer@ revisionstreuhand.at

MELBOURNESAWARD DAWSONChartered Accountants20 Albert Street Blackburn, Victoria 3130 AustraliaPostal Address: P.O. Box 256 Blackburn, Victoria 3130 AustraliaT: +61 3 9894 2500 E: [email protected] W: www.sawarddawson.com.auBruce Saward (Tax / Consulting) [email protected] Shields (Audit) [email protected] Morse (Business Svs. / Tax) [email protected] Tulk (Audit) [email protected]

PERTHSTANTONS INTERNATIONALAccountants and ConsultantsLevel 2, 1 Walker Avenue West Perth 6005, Western AustraliaPostal Address: P.O. Box 1908 West Perth, WA 6872 AustraliaT: +61 8 9481 3188 E: [email protected] W: www.stantons.com.auSam Tirodkar (Audit) [email protected] Michalik (Audit / Intl. Projects) [email protected] Bennett (Tax / Business Svs) [email protected]

Offices in Sydney (NSW), Darwin (NT) and Canberra (ACT).


SANTA CRUZQUINTEROS, MCCLELLAN Y ASOCIADOS, S.R.L.Condominio Villa Magna Lado Este, Equipetrol Norte Santa Cruz, Bolivia T: +591 3 345 1408 E: [email protected] Alberto Quinteros Dávila

BOSNIA AND HERZEGOVINASee Correspondents.

BRAZIL CURITIBARUSSELL BEDFORD VALUCONCEPTAudit • Tax • Consulting • Outsourcing • Corporate FinanceAv. Heitor Alencar Furtado, 3415 Ecoville, Curitiba, PR, BrazilT: +55 41 3015 5888 T: +55 41 3090 1300 E: [email protected] W: www.valuconcept.com.brWesley Figueira (Audit / Tax) [email protected] Solyom (Consulting) [email protected] Paulo Martins Jr. (Outsourcing / IT) [email protected] Lambert (Risk Advisory) [email protected] Thais Feltrim (Consulting) [email protected]

AZERBAIJANBAKUBEST AUDIT LLCAudit, Accounting, Tax & Advisory ServicesBabek Plaza, Babek Avenue 1022 Baku AZ 1025, Azerbaijan T: +99 412 488 07 85 M: +99 455 929 01 30 E: [email protected] W: www.bestaudit.azAnar Guliyev [email protected] Shamilov [email protected] Beydullayev [email protected]

BELGIUMANTWERPWOUTERS, VAN MERODE & CO.B.V.B.A.BedrijfsrevisorenBredastraat 140 B302 B-2060 Antwerpen, BelgiumT: +32 3 355 50 90 E: [email protected] W: www.wouters-vanmerode.beDirk Wouters [email protected] Van Merode [email protected] Bauwelinck [email protected]

BOLIVIALA PAZQUINTEROS, MCCLELLAN Y ASOCIADOS, S.R.L.Av. 6 de Agosto 2455, Edificio Hilda Piso 10º, La Paz, BoliviaPostal Address: P.O. Box 14674, La Paz, Bolivia T: +591 2 244 3830 / 3849 E: [email protected] Ángel Quinteros Cortez

Locations


JARAGUÁ DO SULRUSSELL BEDFORD VALUCONCEPTAudit • Tax • Consulting • Outsourcing • Corporate FinanceRua Cel. Procópio Gomes de Oliveira 430, Suite 8E, Jaraguá do Sul Santa Catarina, SC, BrazilT: +55 473 376 2220 T: +55 479 144 5507 E: [email protected] Coelho Przywitowski (Tax) [email protected] J. Buzzi (Adm) [email protected] Kasteller (Consulting) [email protected] Marcos Adriano Silva (Tax) [email protected]

SÃO JOSÉ DOS CAMPOSVALUCONCEPT / REALIZEAudit • Tax • ConsultingAv. São João, 2375, sala 1701 Ed. Helbor Offices Jardim das Colinas São José dos Campos, SP, BrazilT: +55 12 3341 2812 T: +55 12 98142 1269Itor Takayama (Audit / Tax) [email protected]

SÃO PAULOVALUCONCEPT / BUZZEYEAudit • Tax • Consulting • Outsourcing • Corporate FinanceRua Padre João Manoel, 755 16º andar, CEP 01411-900 Jardim Paulistano São Paulo, SP, Brazil T: +55 11 3030 6200 T: +55 11 3030 6215Ricardo Furquim (BPO) [email protected] Cerqueira (Audit) [email protected] Araújo (Audit) [email protected] Song (Consulting) [email protected] Ricardo Valeriote (Consulting) [email protected]áudio Leoni Ramos (Corp. Finance) [email protected]

BULGARIAVARNAPRIMORSKA AUDITCOMPANY OODAssurance & Financial Consultancy104 General Kolev Street Floor 5, Ap. 32 9002 Varna, Bulgaria T: +359 52 608 874 / 875 E: [email protected] W: www.pocompany.comIliya Iliev [email protected] Marian Nikolov [email protected] Nikolova [email protected]

Branch Office in Sofia:36 Vitosha Blvd., Floor 4 Sofia 1000, BulgariaT: +359 879 127 017


CANADAMONTRÉALFBL, SENCRLSociété de Comptables Professionnels Agréés / Chartered Professional Accountants 505, boul. René-Lévesque O. bureau 700, Montréal, QC H2Z 1Y7, Canada T: +1 514 875 0693 E: [email protected] W: www.fbl.comMarcel Bergeron (Tax / Consulting) [email protected] Fortin (Audit) [email protected] Thibodeau (Bus. Val.) [email protected] Tétreault (Tax / Consulting) [email protected]

Other offices:1325, boul. Lemire Drummondville, QC J2C 7X9, Canada T: +1 819 477 1234

710, rue Bouvier bureau 200, Québec, QC G2J 1C2, CanadaT: +1 418 627 3666

TORONTOKESTENBERG · RABINOWICZ ·PARTNERS LLP Chartered Professional Accountants2797 John Street, Markham Ontario L3R 2Y8, CanadaT: +1 905 946 1300 E: [email protected] W: www.krp.caMarshall Egelnick [email protected] Iannuzzi (Tax) [email protected] Ralph Rabinowicz [email protected] Cohen [email protected] Grignano [email protected] (Jenny) Lian [email protected] Harris Kligman [email protected]

Locations


CAYMAN ISLANDSGEORGE TOWNRUSSELL BEDFORD CAYMANCayman Corporate Centre 27 Hospital Road P.O. Box 1748 George Town Grand Cayman KY1-1109 Cayman IslandsT: +1 345 769 6000 E: [email protected] Shah [email protected] Banks [email protected]

CHILESANTIAGORUSSELL BEDFORD CHILE Auditores, Asesores Contables, Tributarios y FinancierosRosal 331, Piso 4, Sector Lastarria Santiago Centro, Santiago, ChileT: +56 2 22 5502400 E: [email protected] W: www.russellbedford.clMiguel Pavez B. [email protected] Ramírez M. [email protected] Cornejo M. [email protected]

CHINABEIJINGRUSSELL BEDFORD HUA - ANDER Certified Public Accountants5th Floor, Tower A Kunsha Centre 16 Xinyuanli Chaoyang District Beijing 100027 People’s Republic of ChinaT: +86 10 8468 2688 E: [email protected] W: www.huaander.comGuoqi WANG [email protected] REN [email protected] ZHAO [email protected] LIU [email protected] ZHENG [email protected]

Branch Office in Shanghai:6A, East Hope Plaza 1777 Century Avenue Pudong New District Shanghai 200122 People’s Republic of ChinaT: +86 21 5820 8055 / 7012 / 7022 / 7032James CHANG [email protected]


SHANGHAISHANGHAI JIALIANGCPAS LIMITEDFloor 14, Building 1, Huajiao Mansion Lane 69, Nanchezhan Road, Huangpu District, Shanghai, 200011 People’s Republic of ChinaT: +86 21 6045 2588 E: [email protected] W: www.jialiangcpa.cnCharles WANG [email protected] LU [email protected] QUEMin CHENHongyu LINJennie XU

COLOMBIABOGOTÁRUSSELL BEDFORD COLOMBIA S.A.S.Audit, Accounting, Tax & Legal, Consulting, Outsourcing ServicesAvenida 19, No. 118-30, Of. 508 110111 Bogotá, ColombiaT: +57 1 6293891 E: [email protected] W: www.russellbedford.com.coLuis Carlos Robayo [email protected] Arbeláez Cardona [email protected] Alberto Ramirez [email protected]

CHINA (CONTD.)

HONG KONGRUSSELL BEDFORD HONG KONGTax, Accounting & Business Advisory ServicesRUSSELL BEDFORDJAMES NGAI CPA LIMITED Audit PracticeRoom 1708, Dominion Centre 43 - 59 Queen’s Road East Wanchai, Hong KongT: +852 2851 0260 E: [email protected] W: www.russellbedford.com.hkJames NGAI [email protected] CHUNG [email protected]

GUANGZHOURUSSELL BEDFORD GUANGZHOU LIMITEDTax, Accounting & Business Advisory ServicesRoom 2411, Metro Plaza 183 Tian He Bei Road Guangzhou 510075 People’s Republic of ChinaT: +86 20 8755 3908James NGAI [email protected] Xiong [email protected]

Branch Office in Shanghai:Suite 12, 40th Floor Nan Zheng Building 580 Nan Jing West Road Shanghai 200041 People’s Republic of ChinaT: +86 21 5228 9913James NGAI [email protected] Xiong [email protected]

Locations


CARTAGENADSA S.A.S.Auditoría y Revisoría FiscalCarrera 7 No. 5a-17, Piso 2 Castillogrande, Cartagena Bolívar, ColombiaT: +57 5 655 4860 E: [email protected] W: www.dsa.laDidier Sanchez Reinoso [email protected] Sanchez CastellarRoger Roman Sanchez [email protected]

MEDELLÍNGCT & ASOCIADOS S.A.S.Consultores de negociosCarrera 48 No.20-114 Oficina 932 Torre 2 Centro Empresarial Ciudad del Rio Medellín, Antioquia ColombiaT: +57 4 444 8883 E: [email protected] W: www.gctasociados.com Gloria Stella Castaño Toro [email protected] López Castaño [email protected]

COSTA RICASAN JOSÉRUSSELL BEDFORD COSTA RICA ABBQ CONSULTORES, S.A. Certified Public Accountants ABBQ OUTSOURCING, S.A. Outsourcing Services CENFOCAH, S.A. Human Capital Boulevard de Rohrmoser Del Parque La Amistad 275 metros al norte, no. 2486 Pavas, San José, Costa RicaPostal Address: Apartado Postal 200-1017 San José, Costa RicaT: +506 2520 0201 E: [email protected] W: www.russellbedford.cr Fernando Sánchez Castillo [email protected]é F. Sánchez Pacheco [email protected] Guedez [email protected]

CROATIASee Correspondents.


CZECH REPUBLICPRAGUEEURO-TREND AUDIT, A.S.Auditors, Accountants & Corporate Consultants Senovážné nám. 978 / 23 110 00 Prague 1 Czech Republic T: +420 603 555 227 E: [email protected] W: www.eurotrend.cz Petr Ryneš [email protected]

DENMARKCOPENHAGENREVISION KØBENHAVN I/SApproved Auditors, State-Authorized Public Accountants and Registered Public AccountantsNimbusparken 24, 3. sal 2000 Frederiksberg, DenmarkT: +45 7026 06 30 E: [email protected] W: www.revisionkbh.dk Bo Andersen [email protected] Lutz Jørgensen [email protected]

CYPRUSLIMASSOLISOTAXChartered Certified Accountants & Registered Auditors Chartered Tax Advisers8 Chrysorrogiatissis Street 3040 Limassol, CyprusPostal Address: P.O. Box 56170 3305 Limassol, Cyprus T: +357 25 274 100 E: [email protected] W: www.auditcy.comNicos Charalambides [email protected] Laoutaris [email protected] Papanidou [email protected]

NICOSIAINTERTAXAUDITAudit - Tax - Assurance 18 Navarinou Street Navarino Business Centre Agios Andreas 1100 Nicosia, CyprusPostal Address: P.O. Box 24300 1703 Nicosia, CyprusT: +357 22 400400 E: [email protected] W: www.intertaxaudit.comAris Theophanous [email protected] Savvas Christodoulou [email protected] Kassapis [email protected] Kazamias [email protected] Phedonos [email protected] Mili [email protected]

Locations


DOMINICAN REPUBLICSANTO DOMINGOJOB BÁEZ SOTOAuditores & ConsultoresAv. Lope de Vega No. 13 Edificio Progreso Business Center Suite 503 Santo Domingo, Dominican RepublicPostal Address: Apartado de Correos 293 Santo Domingo, Dominican RepublicT: +1 809 563 0420 / 6010 E: [email protected] W: www.jbsauditores.com Jeannerette Vergez Soto [email protected] Figuereo Balbuena [email protected] Alberto Soto Job [email protected]

ECUADORQUITORUSSELL BEDFORD ECUADOR, S.A.Av. República Oe3-30 y Ulloa Edificio Pinto Holding Quito, EcuadorT: +593 2 2923 304 / 2922 885 / 2434 889 / 3317 794 E: [email protected] W: www.russellbedford.com.ecRamiro Pinto [email protected] Renato Coronel [email protected]án Lara [email protected] Gallardo [email protected]

GUAYAQUILRUSSELL BEDFORD ECUADOR, S.A.Av. Jose Santiago Castillo y Justino Cornejo, Esquina Kennedy Norte, Guayaquil, EcuadorT: +593 4 460 5592 E: [email protected] Pinto

EGYPTCAIROSHERIF DABBOUSAssurance & Financial Consultancy3 Mamar Behler St., Down Town 11121 Cairo, EgyptT: +202 23951133 / 23934226 / 23934213 E: [email protected] W: www.sherifdabbous.comSherif Mansour Dabbous [email protected] Thabet [email protected] Dabbous [email protected]

Office also at: 6 Shawarby St. Down Town, Cairo, Egypt T: +202 23930059 / 23950011

EL SALVADORSAN SALVADORRUSSELL BEDFORD CORNEJO & UMAÑAUrbanización Cumbres de la Escalón Avenida las Cumbres No. 5-L San Salvador, El SalvadorT: + 503 2264 5604 / 8074 E: [email protected] W: www.russellbedford.com.svLuis Alfredo Cornejo Martínez [email protected] David Umaña Mendoza [email protected]


NANTESEOLIS Expertise comptable et commissariat aux comptes Accounting, Audit & Payroll Services14 rue du Bignon Périphérique Nantes Sud 44840 Les Sorinières, France T: +33 2 40 34 27 98 E: [email protected] W: www.cabinet-eolis.comJean-Clair Bazin [email protected]érie Gerbault [email protected]ébastien Raud [email protected]

PARISSAINT-HONORÉ PARTENAIRES Cabinet d’audit, d’expertise comptable et de conseil en finance d’entreprise Audit, Accounting and Corporate Financial Advisory Services140 rue du Faubourg Saint-Honoré 75008 Paris, FranceT: +33 1 56 69 39 93 E: [email protected] W: www.saint-honore.euFrédéric Burband (Audit / IFRS) [email protected] Klinger (Acct. / Payroll) [email protected] Van Strien (Tax) [email protected] Groslin (Audit / Risk Mgt.) [email protected] Dupeux (Audit / German) [email protected]

FINLANDTAMPERETILITOIMISTO K.J.WESTERBERG OYHatanpään valtatie 13 33100 Tampere FinlandT: +358 3 270 270 E: [email protected] W: www.tilitoimistowesterberg.netKaj Westerberg [email protected] Westerberg [email protected] Ojala [email protected] Maijala [email protected]

FRANCELYONPYRAMIDE CONSEILSExpertise comptable et commissariat aux comptes Tax, Accounting, Audit and Business Advisory ServicesParc d’activité Greenopolis 31 rue Laure Diebold CS 50310 69337 Lyon Cedex 09 France T: +33 4 72 60 56 56 E: [email protected] W: www.pyramide-conseils.frLaëtitia Villain [email protected] Riboulon [email protected]éphane Mottet [email protected]

Offices in Villefranche-sur-Saône and Craponne.

Locations


DÜSSELDORFFRANZ REISSNER TREUHANDGESELLSCHAFT MBH (FRTG Group) Wirtschaftsprüfungsgesellschaft Prinz-Georg-Straße 15 40477 Düsseldorf, GermanyT: +49 211 94403-0 E: [email protected] W: www.frtg-group.deWolfgang Hohl [email protected]

FRTG Group offices also in Berlin, Bremen, Darmstadt, Essen, Hamburg, Kevelaer, Krefeld, Rostock, Schwerin, Waldems Weißenfels, Witten and Wuppertal.

FRANKFURTBEEH & HAPPICH GMBHWirtschaftsprüfungsgesellschaft SteuerberatungsgesellschaftRennbahnstraße 72-74 60528 Frankfurt, GermanyT: +49 69 976 515-0 E: [email protected] W: www.beeh-happich.deWolfgang HappichJohann Peter Klein [email protected]

Office also in Potsdam.

GEORGIATBILISIGEWORD Audit & Consulting41 Kostava Street, 0179 Tbilisi, GeorgiaT: +995 322 13 15 41 E: [email protected] W: www.geword.geKakha KhmelidzeSoso Aniashvili [email protected] ZaridzeGigi Mikabadze

GERMANYBERLINDOMUS AGWirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Lentzeallee 107 14195 Berlin, GermanyT: +49 30 89 78 1222 / 89 78 10 E: [email protected] W: www.domus-ag.netProf. Dr. Klaus-Peter Hillebrand [email protected] Jochmann-Markus [email protected] Fietzek [email protected] Winkler [email protected] Fiolka [email protected]

Offices also in Dresden, Düsseldorf, Erfurt, Frankfurt/Oder, Hamburg, Hannover, Magdeburg, Potsdam, Prenzlau, Rostock and Senftenberg.


MUNICHHAAS BACHER SCHEUERWirtschaftsprüfungsgesellschaft GmbH Thomas-Wimmer-Ring 3 80539 Munich, GermanyPostal Address: P.O. Box 260155 80058 Munich, GermanyT: +49 89 64 20 13-0 E: [email protected] W: www.hbs-wp.deWolfgang Hedel [email protected] ZehetmairRegine Köppel

STUTTGART / FREIBURGLIMBERGER FUCHS KOCH & PARTNERLFK RHENUS-TREUHAND GMBHWirtschaftsprüfer - Rechtsanwälte - SteuerberaterSteinkirchring 1 78056 Villingen-Schwenningen GermanyT: +49 77 20 955-0 E: [email protected] W: www.lfkvs.deThomas Bußhardt [email protected] Huber [email protected] Geyer [email protected] Karl [email protected] Wieckenberg [email protected]

Offices in Trossingen and Offenburg.

GERMANY (CONTD.)

HALLE WESTFALEN / OSNABRÜCK / BIELEFELD / GÜTERSLOHTOMIK + PARTNER MBBWirtschaftsprüfungsgesellschaft SteuerberatungsgesellschaftKättkenstraße 8 33790 Halle in Westfalen GermanyT: +49 5201 8166-0 E: [email protected] W: www.tomik-partner.deDr. Roland Tomik [email protected] Hüttemann (Audit) [email protected] Willcox-Heidner (Tax / Intl. Svs) [email protected] Strothenke (Tax / Intl. Svs) [email protected]

HAMBURGDOBERENZ UND PARTNERWirtschaftsprüfer - SteuerberaterFischertwiete 2, Chilehaus A 20095 Hamburg, GermanyT: +49 40 46064-0 E: [email protected] W: www.doberenz.deJohannes Lorenzen (Audit) [email protected]. Rolf Dröge (Audit) [email protected] Rothenbacher (Tax) [email protected] Solinsky (Tax) [email protected]

Locations


GREECEATHENSACTION AUDITING, S.A.Certified & Registered Auditors 16-18 Antinoros Street, 4th Floor 11634 Athens, Greece T: +30 210 7217915 / 7235720 E: [email protected] W: www.russellbedford.grStavros Papantonis [email protected] Charissis [email protected] Palmos [email protected] Krikzonis [email protected]

GUATEMALA GUATEMALA CITYRUSSELL BEDFORD GUATEMALAGARCÍA SIERRA Y ASOCIADOS Auditors, Tax Advisers and Business Consultants Diagonal 6, 10-50, Zona 10 Edificio Interaméricas World Financial Center, Torre Norte Nivel 14, Oficina 1401 Guatemala City, C.A. 01010 GuatemalaT: +502 2504 9600 E: [email protected] W: www.russellbedford.com.gtOscar Ernesto García Sierra [email protected] Janeth García Miranda [email protected]ío de María García Miranda [email protected]

HONDURASContact Russell Bedford International, London.

HONG KONG See China.

HUNGARY BUDAPESTICT EURÓPA FINANCE KFT / INTERNATIONAL CONSULTING TEAM AUDIT KFTAdministrative services group Fehérvári út 50-52 (Dexagon Offices) 3rd floor 1117 Budapest HungaryT: +36 1 33 44 279 E: [email protected] W: www.icteuropa.huGyörgy Lovász (Consultancy) [email protected]án Csomós (Tax & Accounting) [email protected] Szaller (Audit) [email protected]. Balázs Termel (Law) [email protected]


Pramod BhiseHemal ModiSapan GandhiParthiv DesaiHemul DesaiAmit Shah

Office in Pune:802 Lloyds Chambers opp. Ambedkar Bhavan Dr. Ambedkar Road Pune 411 011, IndiaT: +91 20 2605 0802 E: [email protected]

Office in Baroda (Vadodara):“Geeta Kunj”, 1 Bhaktinagar Society behind ABS Towers, Old Padra Road Baroda 390 007, IndiaT: +91 265 232 7672 / 3 E: [email protected]

Office in Ahmedabad (Gujarat):2A / 807, Palladium Complex Corporate Road near Vodafone House off S G Road, Prahlad Nagar Ahmedabad 380 015, IndiaT: +91 79 2970 2082 / 95825 98191 / 99688 88755

NEW DELHISHARP & TANNAN Chartered Accountants205-207, Ansal Tower 38 Nehru Place New Delhi 110019, IndiaT: +91 11 4103 2506 / 4103 3506 E: [email protected] W: www.sharp-tannan.comRajkumar Khullar [email protected] Pavan K. Aggarwal [email protected]

INDIASHARP & TANNAN GROUPMUMBAISHARP & TANNAN Chartered Accountants2nd Floor, Ravindra Annexe 194 Churchgate Reclamation Mumbai 400 020, India T: +91 22 6633 8343-7 / 2204 7722 E: [email protected] W: www.sharp-tannan.com Shreedhar T. Kunte [email protected] D. Kare [email protected] P. Augustine [email protected] P. Acharya [email protected] D. Buchia [email protected] M. Padwal [email protected]. S. K. MenonM.H. Motiwala [email protected]

Office in Pune:505 & 506, Amar Business Park 5th Floor, Baner Road Pune - 411045

SHARP & TANNAN ASSOCIATES Internal Audits, M&A Advisory, Executive Search87 Nariman Bhavan 227 Nariman Point Mumbai 400 021, IndiaT: +91 22 2202 2224 / 2202 8857 / 6153 7500 E: [email protected] W: www.sharp-tannan.comTirtharaj A. Khot [email protected] Rambhia [email protected]

Locations


CHENNAISHARP & TANNAN Chartered AccountantsParsn Manere, A-Wing 3rd Floor, 602 Anna Salai Chennai 600 006, India T: +91 44 2827 4368 / 2822 9534 / 2822 8386 E: [email protected] W: www.sharp-tannan.comMrs. V.R. Lalitha [email protected]. Viswanathan [email protected] Kumar P. [email protected] Kumar D. [email protected]

Office in Bangalore:103 Midford House 1 Midford Garden, off M.G. Road Bangalore 560 001, IndiaT: +91 80 2555 0987 E: [email protected]

GOASHARP & TANNAN Chartered Accountants215 Kamat Towers 9 EDC Complex, Patto, Panjim Goa 403 001, India T: +91 832 325 7240 E: [email protected] W: www.sharp-tannan.com Jamshed K. Delvadavala [email protected] C. Frank [email protected] T. Kunte [email protected]

Office in Mumbai:307-308 Green House, Green Street Fort, Mumbai 400 001, India

T: +91 22 2265 1847 / 1848

INDONESIAJAKARTARUSSELL BEDFORD SBRKAP SYARIEF BASIR DAN REKANRegistered Public Accountants RUSSELL BEDFORD INDOMITRAManagement & Tax ConsultantsSBR PARTNERLaw FirmGraha SBR Jl. Tanjung Barat Raya, No. 146 Jakarta Selatan 12530, IndonesiaT: +62 21 782 0681 / 0682 / 0683 E: [email protected] W: www.russellbedford.co.idSyarief Basir [email protected] Sapudin [email protected] Arief Prima [email protected] Marhendra [email protected]

IRELANDDUBLINCOONEY CAREYChartered Accountants, Taxation & Business AdvisorsThe Courtyard, Carmanhall Road Sandyford, Dublin 18, IrelandT: +353 1 677 9000 E: [email protected] W: www.cooneycarey.ieAnthony R. Carey (Business Advisory) [email protected] Higgins (Tax Planning) [email protected] Leonard (Forensic / Mediation) [email protected] McCann (Audit) [email protected] Townsend (Audit) [email protected] Mary Flanagan (Company Formation) [email protected]


ISLE OF MAN (BRITISH ISLES)

DOUGLASSMP GROUP LIMITEDClinch’s House, Lord StreetDouglas, Isle of Man IM99 1RZT: +44 1624 683229E: [email protected]: www.smppartners.comSteve McGowan [email protected] Denton [email protected] Derbyshire [email protected] Hudson [email protected] Peck [email protected] Scott [email protected] Turner [email protected] Morris [email protected]

ISRAELTEL-AVIVRAVEH, RAVID & CO.Certified Public Accountants32A Habarzel Street, 4th Floor Tel-Aviv 69710, Israel T: +972 3 7676 999 E: [email protected] W: www.raveh-ravid.co.ilAbir Raveh [email protected] Ravid [email protected] Cohen (Tax) [email protected] Tov-Shimoni [email protected] Omer Raveh [email protected] Ravid [email protected]

ITALYBOLOGNAMAGAGNOLI & ASSOCIATIConsulenza Tributaria, Societaria e AziendaleVia M. D’Azeglio, 48 40123 Bologna, ItalyT: +39 051 644 86 62 E: [email protected] W: www.magagnoli-associati.comMassimiliano Magagnoli [email protected] Luca Borella [email protected] Branchini [email protected]

Locations


MILANSTUDIO CORNOAziendalisti, commercialisti e avvocati internazionali Management, Accounting & Tax ConsultantsVia Mameli, 11 20851 Lissone Milan, ItalyT: +39 039 2456792 E: [email protected] W: www.studiocorno.itFabio Corno [email protected] Corno

ROMESITAX - STUDIO TRIBUTARIO INTERNAZIONALECertified Public Accountants, Tax & Business AdvisorsPalazzo Bernini Via della Mercede, 11 00187 Rome, ItalyT: +39 06 69924959 E: [email protected] W: www.sitax.itFerdinando De Feo [email protected] Pichiorri [email protected] Cicculli [email protected] Fabrizio Di Gravio [email protected] Parente [email protected]

JAPANTOKYOContact Russell Bedford International, London.

JORDAN AMMANCERTIFIED AUDITORS / SARH INTERNATIONAL COMPANYPublic Accountants & ConsultantsTayseer Thibyan Street, Building 8 Jabal Al-Hussein Amman, JordanPostal Address: P.O. Box 930260, Amman 11193, Jordan T: +962 777 160 560 / 6 566 5156 E: [email protected] W: www.sarhgroup.com W: www.rb-jordan.com Anas Al-Tillawi [email protected] Mahmoud Al-Tillawi [email protected] Ibrahim Yaakob Al-Khateeb [email protected] Muhammad Waleed Al-Tillawi [email protected]. Omar Bani-Irshaid [email protected]


KUWAITKUWAIT CITYRB SAAD & PARTNERSChartered Accountants & Business AdvisersPanasonic Tower, 18th Floor Fahad Al Salem Street, Qibla P.O. Box 5613 Safat 13057, Kuwait T: +965 2224 8717 E: eyad.alreshaid @russellbedford.com.kwDr. Eyad A. Al Reshaid [email protected]. V. Hari Prasad [email protected]. Saad S. Al-Bloushi [email protected]

LEBANONBEIRUTBOUTROS, SAGHIR & ASSOCIATESAudit · Tax · AdvisoryPasteur 40 Bldg., Pasteur Street Medawar, Achrafieh Beirut, Lebanon Postal Address: P.O. Box 14-6191 Beirut, LebanonT: +961 1 570 646 E: [email protected] Boutros [email protected] Kader Saghir [email protected] Kishli [email protected]

Office also at:Colombia Center Corniche El Mazraa Beirut, LebanonT: +961 1 310 032

KAZAKHSTAN ALMATYRUSSELL BEDFORD A+ PARTNERSInternational Auditing Company LLC International Consulting Firm LLC202, Al-Farabi Ave. Almaty 050043 Republic of KazakhstanT: +7 727 399 80 00 / 80 01 / 81 18 E: [email protected] W: www.rbpartners.kzSholpanay Kudaibergenova [email protected]. Margarita BassabikovaYerlan ArnabekovIrina Stavitskaya

Branch Offices in Aktobe and Astana.

KOREA (SOUTH) SEOULCHEON JI ACCOUNTING CORPORATION Ilheung Bldg. 8F Myeongdal-ro 65, Seocho-gu Seoul, KoreaT: +82 2 3700 2200 E: [email protected] W: www.cjac.krYonghyun Hwang [email protected] Suh [email protected] Jung [email protected] Kwon [email protected]

Locations


MALTASG MALTA LIMITEDAssurance, Accounting, Consultancy & Tax Services23, South House Hompesch Road, Fgura, FGR 2010 MaltaT: +356 21660962 E: [email protected] W: www.sgmalta.euSandro Grech [email protected]

MAURITIUSEBENEKROSS BORDER BUSINESS SOLUTIONS LTD3B-01, Third Floor, Citius Building, 31 Cybercity, Ebene, MauritiusT: + 230 454 6868 E: [email protected] W: www.kbbs.coDr. Yasheel Jingree [email protected] Jaye C. Jingree [email protected]

LUXEMBOURGHOCHE PARTNERS TRUST SERVICES S.A.S.121, avenue de la Faïencerie L-1511, LuxembourgT: +352 26 21 14 1 E: [email protected] W: www.hochepartners.luAlain Heinz [email protected] Kind [email protected]

AVEGA REVISION S.À R.L.Cabinet de révision agréé63, rue de Rollingergrund L-2440, LuxembourgT: +352 26 38 51 1 E: [email protected] W: www.avega.luFrank Thihatmar [email protected]

MALAYSIAKUALA LUMPURRUSSELL BEDFORD LC& COMPANYChartered Accountants10th Floor, Bangunan Yee Seng 15, Jalan Raja Chulan 50200 Kuala Lumpur MalaysiaT: +60 3 2031 8223 E: [email protected] W: www.russellbedford.com.myCecil CHIN Kim Chung [email protected] KATO (Japanese svs.) [email protected] Kok Leong [email protected] Wuey Sze [email protected] THOR Sue Lyn [email protected] WONG Lai Cheng [email protected]


RUSSELL BEDFORD SAN LUIS POTOSÍ(Branch Office)Octavio Arenas Solano [email protected]

RUSSELL BEDFORD CELAYA(Branch Office)Gonzalo Hernández Hernández [email protected]

RUSSELL BEDFORD AGUASCALIENTES (Branch Office)Raymundo Martínez Saucedo [email protected]

RUSSELL BEDFORDLA PAZ – LOS CABOS(Branch Office)Cipriano Alberto Ceseña Coria [email protected] Ceseña [email protected]

RUSSELL BEDFORDQUERÉTARO(Branch Office)Héctor Malo Flores [email protected]

RUSSELL BEDFORDCIUDAD JUÁREZ(Branch Office)Esteban Estrada Madrid [email protected] Véliz Miranda [email protected]

RUIZ RUIZ Y SOCIOS S.C. (CHIHUAHUA)(Branch office)Alejandro Montes [email protected] Rogelio Ruiz [email protected]

MEXICOMEXICO CITYRUSSELL BEDFORD MÉXICOCertified Public Accountants, Consultants & LawyersMiguel de Cervantes Saavedra No. 301, Piso 2 Torre Sur Col. Granada, C.P. 11520 Miguel Hidalgo, Mexico City, MexicoT: +52 55 5262 4800 E: [email protected] W: www.russellbedford.mxJorge Jiménez [email protected] Jiménez [email protected] Manrique [email protected]é Rodríguez [email protected]ón de la O [email protected] Velázquez [email protected] Gómez [email protected] José Morales [email protected] Hernández [email protected]

RUSSELL BEDFORD MÉRIDA(Branch Office)Eduardo Crespo Roldán [email protected]

RUSSELL BEDFORD VERACRUZ(Branch Office)Oscar Heredia Cruz [email protected]

Locations


CULIACÁNRUSSELL BEDFORD CULIACÁNCertified Public Accountants, Consultants & LawyersAv. Álvaro Obregón y Rosales No. 623-117 Norte Edif. Clouthier, Col. Centro 80000 Culiacán, Sinaloa MexicoT: +52 667 715 2831 E: [email protected] W: www.russellbedford.mxFrancisco Javier Gaxiola Godoy [email protected] Eduardo Torres Gutiérrez [email protected]

MEXICALIRUSSELL BEDFORDS.L. RÍO COLORADO Certified Public Accountants, Consultants & LawyersAv. Félix Contreras Núm. 1800 Col. Residencias, 83448 San Luis R.C., Sonora MexicoT: +52 653 534 6950 E: [email protected] W: www.russellbedford.mxJoel Torres Gutiérrez [email protected] Daniel Beltrán Ruiz [email protected]

RUSSELL BEDFORD MEXICALI(Branch Office)Joel Torres Gutiérrez [email protected] Ilián Márquez Lamarque [email protected]

GUADALAJARARUSSELL BEDFORD GUADALAJARA Certified Public Accountants, Consultants & LawyersAv. México No. 2436 Col. Ladrón de Guevara 44600 Guadalajara, Jalisco, Mexico T: +52 33 3642 2003 E: [email protected] W: www.russellbedford.mxJ. Ernesto López Acosta [email protected]és Verduzco Cota [email protected] Briseño Hanon [email protected] Antonio Mange Romano [email protected] Jaime Humberto Salcedo Sainz [email protected] de la Torre Barba [email protected]éctor Negrón Hernández [email protected]

MONTERREYRUSSELL BEDFORD MONTERREYCertified Public Accountants, Consultants & LawyersPrivada Rhin Sur No. 650 Col. Centro, 64000 Monterrey Nuevo León, MexicoT: +52 81 8345 7000 E: [email protected] W: www.russellbedford.mxBaldomero Riojas [email protected] Troncoso [email protected]éctor Candelaria [email protected]

RUSSELL BEDFORD SALTILLO(Branch Office)Baldomero Riojas [email protected]


NEPALSee Correspondents.

NETHERLANDSAPELDOORNBOONAccountants & BelastingadviseursChristiaan Geurtsweg 1 7335 JV Apeldoorn The NetherlandsT: +31 55 5498500 E: [email protected] W: www.boon.nlJan W.A. van der Put [email protected]. René Rotscheid [email protected]

EINDHOVENDE GROOFAccountants en Adviseurs De Run 4210, 5503 LL Veldhoven The NetherlandsPostal Address: Postbus 100, 5500 AC Veldhoven The NetherlandsT: +31 40 25 45 555 E: [email protected] W: www.degroof.nlMarcel van den Bergh (Audit) [email protected] van der Zandt (Tax)[email protected] Bom (Tax) [email protected] Schippers (SME) [email protected]

MEXICO (CONTD.)

PUEBLARUSSELL BEDFORD PUEBLACertified Public Accountants, Consultants & LawyersTeziutlán Sur No. 38 Esq. 3 Poniente, Col. La Paz 72160 Puebla, Puebla MexicoT: +52 222 245 5730 E: [email protected] W: www.russellbedford.mxArmando Águila Baeza [email protected] Antonio Román Villatoro [email protected]é Ramón Camino Monroy [email protected] Contreras Olvera [email protected] Macuil Rodríguez [email protected]

MOROCCOCASABLANCAEL MAGUIRI & ASSOCIÉSCabinet d’audit, d’expertise comptable et de conseil5, Rue Pléiades Résidence Imrane, 1er étage 20 390 Casablanca MoroccoT: +212 522 86 57 36 / +212 522 86 55 90 E: [email protected] W: www.elmaguiri.maDr. Issam El Maguiri [email protected] El Maguiri [email protected] El Alami [email protected]

Locations


THE HAGUESTOLP+KABConsultants and AccountantsCharlotte van Pallandtlaan 24 2272 TR Voorburg The Netherlands T: +31 70 3209355 E: [email protected] W: www.stolpkab.nlMichaël Peffer (Tax) [email protected] Toet (SME) [email protected] ter Heijden (Audit) [email protected]

SCHIPHOL–AMSTERDAMSTOLP+KABConsultants and AccountantsSpoorstraat 34, P.O. Box 154 2370 AD Roelofarendsveen The NetherlandsT: +31 71 3315200 E: [email protected] W: www.stolpkab.nlMichiel Polman (SME) [email protected] Kret (Tax) [email protected] van Leeuwen (Audit) [email protected] van der Zwet (SME) [email protected]

ROTTERDAM STOLP+KABConsultants and AccountantsGentseweg 10, 2803 PC Gouda The NetherlandsT: +31 18 2512833 E: [email protected] W: www.stolpkab.nlEdwin Kleefstra (Tax) [email protected]

Offices in Barendrecht, Leiden and Zoeterwoude.

NICARAGUASee Correspondents.

NORWAYSee Correspondents.

PAKISTANLAHORERAHMAN SARFARAZ RAHIMIQBAL RAFIQChartered AccountantsPrincipal Office: 54-P, Gulberg-II Lahore 54660, PakistanT: +92 42 3587 5965 / 5968 E: [email protected] E: [email protected] Rahman MirRashid Rahman MirMuhammad Ayub Arif

Branch Office: 72-A, Faisal Town, Lahore, PakistanT: +92 42 3516 0431-2 E: [email protected] E: [email protected] Rahman MalikZubair Irfan Malik


PARAGUAYASUNCIÓNCASCO & ASOCIADOSContadores PúblicosParaguarí 937 c/ Tte. Fariña, Asunción, ParaguayT: +595 21 443 610 T: +595 21 496 647 T: +595 0982 491 029 E: consultora1 @cascoasociados.com.py W: www.cascoasociados.com.pyDr. Luis A. Casco B. [email protected] Riveros [email protected]

PERULIMARUSSELL BEDFORD PERÚAudit · Consulting · Tax · Legal3418 República de Panamá Avenue Suite 1601 Lima 27, PeruT: +51 1 447 7398 / 1925 E: [email protected] W: www.russellbedford.com.peMaritza Barzola [email protected] Valderrama [email protected] Castillo [email protected] Díaz [email protected]

PAKISTAN (CONTD.)

KARACHIRAHMAN SARFARAZ RAHIM IQBAL RAFIQChartered Accountants 180, A Block, S.M.C.H.S. Karachi 74400, PakistanT: +92 21 3454 9345 / 9349 E: [email protected] Iqbal SumarMuhammad Rafiq DosaniAbdul Rahim Salim BhaiMuhammad Waseem

RAWALPINDI / ISLAMABADRAHMAN SARFARAZ RAHIM IQBAL RAFIQChartered Accountants 48, Street 19, Clifton Township Adyala Road, Rawalpindi, PakistanT: +92 51 5572 667 M: +92 33 3563 1449 E: [email protected] ul Hasan

PANAMAPANAMA CITYFORERO GORDÓN & ASOCIADOSContadores Públicos AutorizadosP.H. Plaza 2000 Building, 7th floor 50th and 53rd Streets, Marbella Panama City, PanamaT: +507 223-8498 / 223-8499 E: [email protected] W: www.forerogordon.comRogelio A. Forero [email protected] Forero Gordón [email protected] Forero Gordón

Locations


PORTUGALLISBONTOCHA, CHAVES & ASSOCIADOSSociedade de Revisores Oficiais de Contas, Lda. Edifício Lisboa Oriente Av. Infante Dom Henrique, 333-H Escritórios 21 e 25 1800-282 Lisbon, PortugalT: + 351 213 590 751 / 4 E: [email protected] W: www.tcasroc.comFloriano Tocha [email protected] Chaves [email protected] Glória [email protected]

PUERTO RICOSAN JUANFPV & GALÍNDEZ, LLC Certified Public Accountants Urb. Pérez Morris 19 Ponce Street San Juan, Puerto Rico 00917Postal Address: P.O. Box 364152 San Juan, Puerto Rico 00936-4152T: +1 787 764 5049 / 787 725 4545 E: [email protected] W: www.fpvgalindez.comJulio A. Galíndez [email protected] A. Claudio [email protected] Nieves [email protected] Rivera [email protected] Ramírez [email protected]í Villegas [email protected]

PHILIPPINESMETRO MANILAUY SINGSON ABELLA & CO.Certified Public AccountantsSuite 1205 Antel Global Corporate Center 3 Julia Vargas Avenue Ortigas Center Pasig City 1605, PhilippinesT: +632 687 61 51 / 52 E: [email protected] W: www.usacpas.com.phMa. Milagros F. Padernal [email protected] Madonna Mia S. Dayego [email protected]

POLANDWARSAWRUSSELL BEDFORD POLANDSP. Z O.O.Tax, Audit, Accounting, Law, Corporate Finance & TrainingRUSSELL BEDFORD POLAND AUDYT SP. Z O.O.RUSSELL BEDFORD DMOWSKI I WSPOLNICY SP.K.Antares, ul. Marynarska 11 02-674 Warsaw, PolandT: +48 22 299 01 00 / 276 61 80 E: [email protected] W: www.russellbedford.plDr. Andrzej Dmowski [email protected] Grażyna Zaremba [email protected]. Rafał Nawrot [email protected] Dutkiewicz [email protected] Blaszkowski (Audit) [email protected] Oska [email protected]

Offices in Katowice, Poznań, Wrocław and Gdynia.


RUSSIAN FEDERATIONMOSCOWINFORMAUDITSERVICEBanking & Consulting Group2 Novodmitrovskaya St., Bldg. 1 Moscow, 127015 RussiaT: +7 495 134 00 01 E: [email protected] W: www.i-ias.ruDr. Mikhail Bryukhanov [email protected] Fauzer [email protected]

Offices in St. Petersburg, Yekaterinburg, Pervouralsk and Tver.

SAINT PETERSBURGASB AUDIT COMPANYNevsky Prospect 104, lit. A, 9-H Saint Petersburg 191025 RussiaT: +7 812 272 63 89 / 448 24 76 E: [email protected] W: www.asbaudit.ruNatalya Ershova [email protected] MiroshnichenkoIrina IurinaAndrey Motoshin

Office in Sosnovy Bor.

QATARDOHASAOUD ABDULLA - RBSACertified Public Accountants Office #1, 10th Floor, Al-Kaabi Tower Al-Aaliya Street, Old Salata Doha, Qatar Postal Address: P.O. Box 47539 Doha, QatarT: +974 4462 6506 E: [email protected] W: www.russellbedford.qaHani Mukhaimer [email protected] Mukhaimer [email protected]

ROMANIABUCHAREST 3B EXPERT AUDIT SRLAuditors · Accountants · Consultants114 Aurel Vlaicu Street Bucharest 020098 RomaniaT: +40 21 211 74 59 / 69 E: [email protected] W: www.auditor.roOctav BadiuAdriana BadiuAndrei Badiu [email protected]

Locations


SAUDI ARABIARIYADH RUSSELL BEDFORD ALHOSHANCertified Public Accountants & Consultants4th Floor, Olaya Building Olaya Main Street, Olaya Riyadh, Saudi ArabiaPostal Address: P.O. Box 52654 Riyadh 11573, Saudi ArabiaT: +966 11 4649166 E: [email protected] W: www.alhoshan.comOmar M. AlHoshan [email protected]. Ahmed Baraka [email protected] Bardaweel [email protected]

SERBIABELGRADE DIJ-AUDIT D.O.O.Audit, Accounting, Tax and Consulting119b Dimitrija Tucovica St. Belgrade, SerbiaT: +31 11 24 24 869 E: [email protected] W: www.dijaudit.rsBojana Medulović [email protected] Jovanović [email protected]

SINGAPORESTEVEN TAN RUSSELL BEDFORD PACPublic Accounting Corporation25 International Business Park German Centre #04-22/26 Singapore 609916T: +65 6222 7088 T: +65 6222 7777 E: [email protected] W: www.strb.com.sgSteven Tan [email protected] Lim [email protected] Kok Siong [email protected] Yio [email protected] Lian Heng [email protected]

SOUTH AFRICAJOHANNESBURGWATERMARK AUDITORS INCORPORATEDGround Floor, Unit 2 Fourways Manor Office Park 1 Macbeth Avenue, Cnr. Roos Street Fourways 2055, South AfricaPostal Address: PO Box 2295, Lonehill 2062 South Africa T: +27 11 705 0000 E: [email protected] W: www.watermarkgroup.co.zaNick Reed [email protected] Riemer [email protected] Short [email protected]


MÁLAGAIDEA ASESORES, S.L.Consulting, Auditing and Tax Servicesc/ Puerta del Mar, 20 2ª Planta 29005 Málaga, SpainT: +34 952363669 E: [email protected] W: www.ideaasesores.comJuan Macías [email protected] Pérez (Audit) [email protected]ío Luna (Tax) [email protected]

SAN SEBASTIANAGEM CONSULTORES Y AUDITORES, S.L.Business Consultants and Auditors Tax and Legal Advisers Parque Empresarial Zuatzu Edif. Zurriola, Planta Baja, Local 8 C/ Francisco Grandmontagne 1 20018 San Sebastián, SpainT: +34 943 217 422 E: [email protected] W: www.agem.esAsier Ilzarbe Vergara [email protected] Bengoa Arzac [email protected] Ibarzabal Barrenechea [email protected] Felgueroso Conde [email protected]

SPAINGRUPO ESPAÑOL RUSSELL BEDFORDA national network of independent firms with offices in key locations throughout Spain.

Please see: www.russellbedford.com.es

BARCELONAGNL RUSSELL BEDFORD AUDITORSAuditores – Censores Jurados de Cuentas Registered AuditorsASEPYME BCN, S.A.P.Economistas Accountancy, Tax and Payroll AssistanceC/ Josep Irla i Bosch 1-3, Bajo 08034 Barcelona, SpainT: +34 93 205 33 01 E: [email protected] E: [email protected] W: www.gnlrussellbedford.com W: www.asepyme.esJuan Luis Larrumbe Lara [email protected] García-Nieto Serratosa [email protected]

MADRIDA.G. CONSULTORESAsesoría LegalPaseo Marqués de Zafra, 38 bis 1º D 28028 Madrid, SpainT: +34 913 401 100 E: [email protected] W: www.agconsultores.comJosé Luis Gómez Pineda [email protected] Blánquez Martínez [email protected]

Locations


VALENCIARUSSELL BEDFORD ESPAÑAAuditing and Accounting Services C/ Transits 2, 1º B 46002 Valencia, SpainT: +34 963 106 046 E: [email protected] W: www.russellbedford.esGabriel Martínez García [email protected] Salvador García [email protected]

ZARAGOZANAVARRO Y LLIMA, S.L.P.Economistas, Auditores y Asesores FiscalesPaseo Sagasta 45, 3º Izq. 50007 Zaragoza, SpainT: +34 976 250 015 E: [email protected] W: www.navarroyllima.comEsperanza Llima [email protected] Navarro [email protected]

NAVARRO LLIMA ABOGADOS, S.L.Asesores Legales y TributariosPaseo Independencia 24-26, 6º, 3a 50004 Zaragoza, SpainT: +34 976 974 720 E: [email protected] W: www.navarrollimaabogados.comJaime J. Navarro [email protected]

ST. VINCENT (WEST INDIES)

Contact Russell Bedford International, London.

SRI LANKASee Correspondents.

SWEDENLR REVISION & REDOVISNINGA national network of independent firms with offices in more than 70 locations throughout Sweden.

For locations see: www.lr-revision.se/valj-kontor

Primary contacts:

CENTRAL OFFICELR REVISION & REDOVISNING SVERIGE ABHolländargatan 22 SE-113 59 Stockholm, SwedenT: +46 8 545 882 39 M: +46 705 95 92 90 M: +46 725 88 70 47 W: www.lr-revision.seMartin Johansson [email protected] Mayer [email protected]


LUGANOREVIGECO SAFiduciaria CommercialePiazzetta San Carlo 2 P.O. Box 6314, CH - 6901 Lugano, SwitzerlandT: +41 91 910 46 46 E: [email protected] W: www.revigeco.chCarlo Peduzzi [email protected] Morini PeduzziMarcello VendittelliRocco Giannetta

ZÜRICHKBT TREUHAND AG Accounting • Audit • Tax • Business CenterZimmergasse 16 CH-8008 Zurich, SwitzerlandT: +41 44 250 40 60 E: [email protected] W: www.kbt.ch W: www.kbt-businesscenter.chSandro Müller (Audit) [email protected] Peter (Business Center) [email protected] Blauth [email protected] Althaus (Tax) [email protected]

Other offices:Bachmattweg 18 CH-5000 Aarau, Switzerland T: +41 62 746 22 30

Neuhofstrasse 5A CH-6340 Baar-Zug, Switzerland T: +41 41 769 30 30

Rue St-Jean 8 CH-1260 Nyon, Switzerland T: +41 22 312 30 00

Enetriederstrasse 22 CH-6060 Sarnen, Switzerland T: +41 41 666 70 20

SWEDEN (CONTD.)

STOCKHOLMLR REVISION STOCKHOLM CITY ABSveavägen 52 111 34 StockholmT: +46 703 600 21 23 W: www.lr-revision.seElin Witt [email protected]

SOLLENTUNALR REVISION & REDOVISNING SOLLENTUNA ABTingsvägen 17 SE-191 61 Sollentuna, SwedenT: +46 8 96 01 95Mats Örtegren [email protected]

SWITZERLANDGENEVAAUDICONSULT SA AUDICONSULT, RUSSELL BEDFORD (ARB) SASociété fiduciaire et de révision / Public accountants and consultants15, rue du Cendrier P.O. Box 1106 1211 Geneva 1, SwitzerlandT: +41 22 732 12 20 E: [email protected] W: www.audiconsult.ch Joseph E. Riedweg [email protected] Shpak (Tax and Legal) [email protected] Sokolova (Audit) [email protected]

Locations


THAILANDBANGKOKA.M.T. & ASSOCIATESAccounting, Management & Tax Services491/27 Silom Plaza, Silom Road Bangruk, Bangkok 10500 ThailandT: +66 2 234 1676 / 234 1678 / 237 2132 E: [email protected] Angsuwithaya Natsarak SarochanunjeenDr. Pol Narongdej

TUNISIATUNISKARMA & ASSOCIÉSCabinet d’expertise comptable et d’auditRue Ennissai, UV 4 Bloc 97 2091 El Menzah 6, Tunis, TunisiaT: +216 71 232 943 / 944 E: [email protected] W: www.karma-associes.comAymen Karma [email protected] Karma [email protected] Habibi [email protected]

TURKEYANKARADMF SYSTEM INTERNATIONALIndependent Auditing, Consulting & Certified Public Accounting Co.Eskişehir Yolu 9 Km. Tepe Prime B Blok, Kat. 13, No. 100 06800 Ankara, TurkeyT: +90 312 285 77 50 E: [email protected] E: [email protected] W: www.dmf.com.trAslan KAYA [email protected]

TAIWANTAIPEIJIANG SHENG & CO., CPASCertified Public Accountants13F, No. 108, Section 5 Nan King East Road Taipei, TaiwanT: +886 2 2762 2258 E: [email protected] W: www.russellbedford.com.twSeng-Ping LINArthur LIN

TAICHUNGJIANG SHENG & CO., CPASCertified Public Accountants12-2F, No. 89, Po-Kuan Rd. N. District, Taichung City, TaiwanT: +886 4 2328 7539 E: [email protected] HU

KAOHSIUNGJIANG SHENG & CO., CPASCertified Public Accountants15-2F, No. 211 Chung-Cheng 4th Rd. Chieng-Chin District Kaohsiung City, TaiwanT: +886 7 241 1622 E: [email protected] WU


TURKEY (CONTD.) Branch Offices:DMF Istanbul Barbaros Bulvari No. 47/9 34353 Beşiktaş Istanbul, TurkeyT: +90 212 258 64 04 E: [email protected]Ömer YOLOĞLU [email protected]

DMF Izmir 295-2 Sokak No. 1 Ege Sun Plaza A Block No. 656 35010 Bayrakli Izmir, TurkeyT: +90 232 435 63 33 E: [email protected] KARAAĞIN [email protected]

DMF Konya Beyazıt Mahallesi Sultan Cem Caddesi A Plaza No. 33/304 42040 Selçuklu Konya, TurkeyT: +90 332 322 42 50 E: [email protected]Şevki ÜNAL [email protected]

DMF Mersin Kuvai Milliye Caddesi Mertim Ticaret Merkezi Gökdelen Binasi Kat. 17, No. 337-338 33070 Mersin, TurkeyT: +90 324 336 33 23 E: [email protected] TÜMAY [email protected]

ISTANBULULUSAL BAĞIMSIZ DENETIM VE YMM A.Ş.Independent Auditing, Consulting & Certified Public Accounting Co.Yenibosnamerkez Mh. Kuyumcular Sk. Istanbul Vizyon Park Merkez Plaza, Kat. 6, No. 611 Bahçelievler Istanbul, TurkeyT: +90 212 446 40 00 E: [email protected] W: www.ubdt.com.trHasan YÜCEER [email protected] ŞENALP [email protected]ş Taylan AYDEMIR [email protected]

Offices also in Adapazari/Sakarya, Mudanya/Bursa and Gaziantep.

UKRAINE KIEVRUSSELL BEDFORD RCG Audit - Tax - Advisory 5 Spasska St., 6th Floor Kiev 04071 Ukraine T: +380 97 927 5801 / 44 281 2340 / 44 281 2344 E: [email protected] W: www.russellbedford.com.uaIryna Shtefanyo [email protected] Tkachuk [email protected] Tkachenko [email protected]

Locations


UNITED KINGDOMLONDONLUBBOCK FINE Chartered Accountants Paternoster House 65 St Paul’s Churchyard London EC4M 8AB United KingdomT: +44 20 7490 7766 E: [email protected] W: www.lubbockfine.co.uk Jeff Gitter [email protected] Shah [email protected] Newman [email protected] Shah [email protected] Majithia [email protected] Rich [email protected] Turner [email protected] Facey [email protected] Banks [email protected] Noton [email protected] Williams [email protected] Moss [email protected] Munro [email protected]

Consultants:Geoffrey Goodyear (Int. Tax) [email protected] Anthony Sober

UNITED ARAB EMIRATESDUBAIRUSSELL BEDFORD (DUBAI) LIMITED Level 03, Gate Village 10 P.O. Box 506789 Dubai International Financial Centre Dubai, United Arab EmiratesT: +971 4 401 9670 E: [email protected] W: www.rb-dubai.comNaresh Shah [email protected] Banks [email protected] Donnelly [email protected]

RUSSELL BEDFORD MOHAMED AL HASHMIAuditors and Chartered Accountantsc/o Office 1503, Al Moosa Tower 1 P.O. Box 506789 Dubai, United Arab EmiratesT: +971 4 4019670 E: [email protected] W: www.rb-dubai.comStephen Banks [email protected] John Donnelly [email protected]


UNITED STATES OF AMERICACALIFORNIALOS ANGELESROSE, SNYDER & JACOBS LLPAccountants & Advisors15821 Ventura Boulevard Suite 490 Encino, California 91436 United States of AmericaT: +1 818 461 0600 E: [email protected] W: www.rsjcpa.comTony A. Rose [email protected] D. Snyder [email protected] L. (Jake) Jacobs [email protected] Merrill [email protected] J. Choi [email protected] M. Frye [email protected] I. Kazden [email protected] Snyder [email protected] Vachon [email protected]

UNITED KINGDOM (CONTD.) MANCHESTERHALLIDAYS Chartered Accountants Riverside House Kings Reach Business Park Yew Street, Stockport SK4 2HD United KingdomT: +44 161 476 8276 E: [email protected] W: www.hallidays.co.uk Nigel Bennett Anna Bennett (Audit) [email protected] Eagle (Tax)Valerie WainPaul Whitney [email protected] JonesNichola Coles

WEST MIDLANDSJERROMS Accountants and Business Advisers The Exchange, Haslucks Green Road Shirley, Solihull West Midlands B90 2EL United KingdomT: +44 121 693 5000 E: [email protected] W: www.jerroms.co.ukNeill Currie [email protected] Eden [email protected] Holloway [email protected] Horton [email protected] Markou [email protected] Cope [email protected]

Offices in Worcestershire and Birmingham.

Locations


MASSACHUSETTSBOSTONRUCCI, BARDARO & FALZONE, PC Certified Public Accountants and Business Advisors 500 Unicorn Park Drive, Suite 101 Woburn, Massachusetts 01801 United States of AmericaT: +1 781 321 6065 E: [email protected] W: www.rbfpc.comWilliam (Bill) F. Rucci, Jr [email protected] Bardaro [email protected] P. Falzone, Jr [email protected] W. Baptista (Audit) [email protected] Botta (Audit) [email protected] Malley (Outsourced Acct. Svs.) [email protected] Smith (Tax) [email protected]

Branch Office in Atkinson, New Hampshire.

FLORIDAMIAMIALONSO & GARCÍA, P.A.Certified Public Accountants and Business Advisors5805 Blue Lagoon Dr., Suite 200 Miami, FL 33126 United States of AmericaT: +1 305 448 3898 E: [email protected] W: www.alonso-garcia.comDomingo Alonso (Tax/Consulting) [email protected] Bregni (Audit) [email protected] Moura (Tax) [email protected]

GEORGIAATLANTAWILLIAMS BENATOR & LIBBY, LLPCertified Public Accountants and Consultants 1040 Crown Pointe Parkway Suite 400, Atlanta, Georgia 30338 United States of AmericaT: +1 770 512 05 00 E: [email protected] W: www.wblcpa.comBruce V. Benator [email protected] J. Hedrick (Tax) [email protected] G. Horn (Tax) [email protected] Koransky (Tax) [email protected] Petra Orquiola (Audit) [email protected] E. Speir [email protected] A. Yeager [email protected]


PENNSYLVANIAPHILADELPHIATAIT WELLER Certified Public Accountants 1818 Market St., Suite 2400 Philadelphia, PA 19103 United States of AmericaT: +1 215 979 8800 E: [email protected] W: www.taitweller.comKenneth W. Badasarian [email protected] B. DeVerter [email protected] L. Kaufmann [email protected] Mahoney [email protected] P. Vento [email protected] A. Wagner [email protected] J. DiPietro [email protected] Cullen [email protected] Martinetz [email protected]

Offices in New York, NY and Iselin, NJ.

UNITED STATES OF AMERICA (CONTD.)

NEW YORKNEW YORK CITYSPIELMAN KOENIGSBERG & PARKER, LLP Certified Public Accountants 1745 Broadway, 18th Floor (1675 Broadway, 20th Floor as of 1 June 2018) New York, NY 10019 United States of AmericaT: +1 212 453 2500 E: [email protected] W: www.skpny.comRichard L. Koenigsberg [email protected] S. Parker [email protected] J. Spielman [email protected] B. Taylor [email protected] J. Naveo [email protected] Lipman [email protected]

Locations


TEXASAUSTINPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants12301 Research Blvd. Bldg 5 Suite 160, Austin, TX 78759 United States of AmericaT: +1 512 258 9670 E: [email protected] W: www.pmbhd.comTom Donovan (Audit) [email protected] Trubee (Tax) [email protected] McPhee (Audit) [email protected] Logan (Tax) [email protected] Bona (Audit) [email protected]

DALLASPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants13465 Midway Road, Suite 475 Farmers Branch, TX 75244 United States of AmericaT: +1 972 788 5315 E: [email protected] W: www.pmbhd.comTom Donovan (Audit) [email protected] Trubee (Tax) [email protected]

HOUSTONPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants14090 SW Freeway, Suite 300 Sugarland, Texas 77478 United States of AmericaT: +1 832 301 3000 E: [email protected] W: www.pmbhd.comDavid Forrest (Audit) [email protected] Logan (Tax) [email protected]

URUGUAYSee Correspondents.

VENEZUELACARACASHURTADO ESTEBAN Y ASOCIADOS S/C RUSSELL BEDFORD VENEZUELA Contadores Públicos Centro Profesional del Este Piso 5, Of. 51 Av. Villaflor con Av. Casanova (Sector El Recreo) Caracas 1050, VenezuelaT: +58 212 762 07 53 E: [email protected] W: www.russellbedford.com.ve Alfredo Hurtado [email protected] Esteban [email protected] Conde [email protected]


VIETNAMHANOIRUSSELL BEDFORD KTC Accounting - Audit - Tax - ConsultingLevel 4, GP Invest Building 170 La Thanh Street Dong Da District Hanoi, VietnamT: +84 4 6277 6386 E: [email protected] W: www.russellbedford.vnLinh Thuy Do [email protected]

HO CHI MINH CITYRUSSELL BEDFORD KTC Accounting - Audit - Tax - ConsultingNo. 9 Truong Quyen Street Ward 6, District 3 Ho Chi Minh City, VietnamT: +84 8 6290 9980 E: [email protected] W: www.russellbedford.vnVan Anh Thai [email protected]

YEMENSee Correspondents.

ZIMBABWEHARARE VALI & CO. Chartered Certified Accountants2 Cameron Road, Borrowdale Harare, ZimbabwePostal Address: P.O. Box 5307, Harare, ZimbabweT: +263 7 726 82956 E: [email protected] W: www.vali.co.zwEphraim Chakuzuza Mbodza [email protected] Ngonidzashe Mbodza [email protected] Kudakwashe [email protected]

Office in Bulawayo.

Locations

49

Correspondents

In order to extend the coverage of the Russell Bedford International network, the following firms have been appointed as Correspondents.

ALGERIACABINET D’AUDIT AZZOUZ Expertise Comptable, Audit & Conseils85 Didouche Mourad Street Algiers, AlgeriaT: +213 770 572 163 E: [email protected] W: www.cabinet-azzouz.comSalim Azzouz [email protected] Branch Offices: 11 Soumam Street Oran, Algeria

BOSNIA AND HERZEGOVINAMERFI D.O.O. SARAJEVOAuditing CompanyPorodice Ribar 37 71000 Sarajevo Bosnia and HerzegovinaT: +387 33 521 195 / +387 61 172 276 E: [email protected] W: www.merfi.baAzra Krajšek [email protected] Mataradžija [email protected]

CROATIAMERVIS D.O.O. Audit & Accounting ServicesMiroslava Krleze 3A HR - 51 000 Rijeka CroatiaT: +385 51 312 356 E: [email protected] W: www.mervis.hr Ljubica Juranović-Skočić [email protected] Skočić [email protected]

NEPALB & B ASSOCIATES Chartered Accountants201/46 Ramshahpath Thapathali Kathmandu-11, NepalPostal Address: P.O. Box 12149 Kathmandu, NepalT: +977 1 4263208 E: [email protected] W: www.bnb.com.npBM Dhungana [email protected] Kattel [email protected]

NICARAGUAULLOA MORALES & CÍABo. Costa Rica Semáforos antiguo Cine Colonial, 2 cs. al Oeste 1c. al Sur, Portón Verde Managua, NicaraguaPostal Address: Apartado Postal SL-161 Managua, NicaraguaT: +505 2248 3870 / 8886 7393 E: [email protected] Ulloa Morales [email protected] José Ulloa MoralesGustavo Adolfo LunaSamuel de Jesús Ulloa Garay

NORWAYNITTER ASFekjan 7b, N-1378 Nesbru Norway T: +47 66 98 02 00 E: [email protected] W: www.nitter.asHalfdan Nitter

SRI LANKAJAYASINGHE & CO. Chartered AccountantsNo. 94/12 Kirulapone Avenue Colombo 05, Sri LankaT: +94 11 2512069 E: [email protected] E: [email protected] W: www.aajco.lkAsoka Jayasinghe [email protected] Jayasinghe [email protected] Mendis [email protected] Jayathilaka [email protected] Ganga Tilakaratne [email protected] NanayakkaraInoka Karunarathna

URUGUAYMFA CONTADORES PÚBLICOSRincón 477, Office 203 Edificio Presidente Montevideo, UruguayT: +598 2915 9979 E: [email protected] W: www.mfa.com.uyFederico Moares [email protected] Foggiato [email protected]

YEMENDAR ALMOHASABA HASSAN AL-DAILAMI & CO Certified Public AccountantsP.O. Box 11364 Commercial Center Hadda Street, Sana’a, YemenT: +967 1 570577 / 570705 E: dar.al-mohasaba @dar-ycpa.com W: www.dar-ycpa.comHassan Al-Dailami [email protected] A. Hantoosh [email protected] Al-Qotari [email protected]

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