GLOBAL DIRECTORY 2012 - UHY · DOING BUSINESS 6 UHY GLOBAL DIRECTORY 2012 UHY GLOBAL DIRECTORY 2012 7 ... Phone +880 2 957 2217 Website CHITTAGOnG UHY syful shamsul Alam & Co

GLOBAL DIRECTORY 2012

The network for doing business

UHY is a world leader in audit, accounting, tax and business advisory services. The network brings together the global expertise of UHY’s independent members, all highly regarded, professional and reputable firms in their own local markets. UHY has more than 6,800 professionals operating in over 250 business centres in 81 countries across all continents.

Our national capabilities are enhanced by global resources and attentive personal service to help clients successfully do business internationally and in their local markets. That is why clients like working with us: we are approachable and down-to-earth individuals who offer innovative and practical solutions for mid-market clients, as well as established multinationals.

We match our service teams with our clients to ensure the right corporate fit, so that we are able to support clients’ aspirations and help them realise specific opportunities.

Our drive for professionalism, quality, integrity and innovation combined with our global reach have realised substantial growth in our 26-year history – for both clients and member firms.

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

WELCOME

UHY GLOBAL DIRECTORY 2012 3

4 UHY GLOBAL DIRECTORY 2012

Albania ________________ 8Angola ________________ 8Argentina ______________ 8Australia ____________ 9/10Austria ________________ 11Azerbaijan _____________ 12Bangladesh ____________ 12Belarus _______________ 12Belgium _______________ 13Brazil _________________ 14Bulgaria _______________ 15Canada _______________ 15Chile ______________ 15/16China_________________ 16Colombia _____________ 16Croatia _______________ 16Cyprus ________________ 17Czech Republic_________ 17Denmark ______________ 17Dominican Republic _____ 18Ecuador _______________ 18Egypt _________________ 18El Salvador ____________ 19Estonia _______________ 19Finland ____________ 19/20France ________________ 20Germany ________ 20/21/22Greece ________________ 22

Nigeria _____________ 35/36Norway ___ 36/37/38/39/40Pakistan _______________ 41Peru _______________ 41/42Poland ________________ 42Portugal ___________ 42/43Puerto Rico ____________ 43Romania ______________ 44Russian Federation ______ 44Singapore _____________ 44Slovakia _______________ 45Slovenia _______________ 45South Africa ___________ 45Spain ______________ 45/46Sweden _______________ 47Switzerland ____________ 47Taiwan ________________ 48Tunisia ________________ 48Turkey ________________ 48Ukraine _______________ 48UAE __________________ 49UK ____ 49/50/51/52/53/54USA ____________ 54/55/56Uruguay ______________ 56Venezuela __________ 56/57Vietnam ______________ 57

Guatemala ____________ 22Guernsey _____________ 22Hong Kong ____________ 23Hungary ______________ 23India ___________ 23/24/25Indonesia _____________ 25Ireland ________________ 26Isle of Man ____________ 26Israel _________________ 27Italy __________________ 27Jamaica ____________ 27/28Japan ______________ 28/29Jordan ________________ 29Kazakhstan _________ 29/30Kenya ________________ 30Korea,Republic of ____ 30/31Kuwait ________________ 31Latvia _________________ 31Lebanon ______________ 32Lithuania ______________ 32Luxembourg ___________ 32Malaysia ___________ 32/33Malta _________________ 33Mauritius ______________ 33Mexico _______________ 34Morocco ______________ 34Netherlands ___________ 34New Zealand __________ 34

COUNTRIES

UHY GLOBAL DIRECTORY 2012 5

• A worldwide audit, accounting, tax and business advisory network

• More than 6,800 professionals operating from over 250 business centres in 81 countries

• Services for clients with local and/or international business and/or personal requirements

• Comprehensive resources and capabilities

UHY offers the following services:• Audit & assurance• Business advisory and accounting• Corporate finance• Corporate governance &

risk management • Corporate recovery

& insolvency• Corporate & personal tax• Forensic accounting

& litigation support• Fund services• Legal services• Internationalisation• Management consulting & solutions• Private client & wealth management

Let us help you achieve further business success. To find out how UHY can assist your business, contact any of our member firms.You can visit us online at www.uhy.com to find contact details for all of our offices, or email us at [email protected] for furtherinformation, or call us on +44 20 7216 4622.

UHY has business centres in the regions coloured green and blue.

THE NETWORk fOR DOING BUSINESS

6 UHY GLOBAL DIRECTORY 2012 UHY GLOBAL DIRECTORY 2012 7

InTERnATIOnAL LIAIsOn OffICE The ‘International liaison office’ is the primary contact for each country; we recommend making contact with this office in the first instance to allow us to direct your enquiry to the appropriate individual and/or firm.

ALBAnIA TIRAnA UHY Elite sh.p.kRr. Deshmoret e 4 Shkurtit P17, H3, Apt.12 (3rd floor), Tirana, AlbaniaContact Artan XhianiEmail [email protected] +355 4 223 7199Website www.uhy-elite.com

AnGOLALUAnDA UHY A Paredes e Associados-Angola Auditores e Consultores, LimitadaRua Fernao Lopes, n°38, Sambizanga, Luanda, AngolaContact Armando ParedesEmail [email protected] +244 227 286 320 Website www.uhyangola.com

ARGEnTInABUEnOs AIREs UHY Macho & AsociadosAv. Cordoba 1255, 3er Piso, Buenos Aires C1055AAC, ArgentinaContact Roberto Macho Email [email protected] +54 11 4815 8866Website www.uhy-macho.com

AUsTRALIA ADELAIDE UHY Haines norton (Adelaide)25 Peel Street, Adelaide SA 5000, AustraliaContact Allen BolaffiEmail [email protected] +61 8 8110 0999Website www.uhyhn.com

BRIsBAnEUHY Haines norton (Brisbane)Level 11, 42-60 Albert Street, Brisbane QLD 4000, AustraliaContact William CharltonEmail [email protected] +61 7 3210 5500Website www.uhyhn.com

BUssELTOnPRT Chartered AccountantsSuite 3, 46 Albert Street, Busselton WA 6280, AustraliaContact James GasbarriEmail [email protected] +61 (0)8 9752 3222Website www.prtonline.com.au

CAnBERRAUHY Haines norton (Canberra)Level 2, 28 University Avenue, Canberra ACT 2601 AustraliaContact Michael SinclairEmail [email protected] +61 2 6230 5999Website www.uhyhn.com

DUnsBOROUGHPRT Chartered AccountantsSuite 2, 33 Dunn Bay Road, Dunsborough WA 6281, AustraliaContact James GasbarriEmail [email protected] +61 (0)8 9752 3222Website www.prtonline.com.au

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GOLD COAsTUHY Haines norton (Brisbane)Level 9, 1 Corporate Court, Bundall QLD 4217, AustraliaContact William CharltonEmail [email protected] +61 7 5510 4836Website www.uhyhn.com

MELBOURnEUHY Haines norton (Melbourne)Level 8, 607 Bourke Street, Melbourne VIC 3000, AustraliaContact Harold LourieEmail [email protected] +61 3 9629 4700Website www.uhyhn.com

PERTHUHY Haines norton (Perth)16 Lakeside Corporate, 24 Parkland Road, Osborne Park WA 6017 AustraliaContact David TomasiEmail [email protected] +61 8 9444 3400Website www.uhyhn.com

sUnsHInE COAsTUHY Haines norton (Brisbane)Suite 206, La Balsa Business Centre45 Brisbane Road, Mooloolaba QLD 4557 AustraliaContact Rowan WallaceEmail [email protected] +61 7 5353 5200Website www.uhyhn.com

sYDnEYUHY Haines norton (sydney)Level 11, 1 York Street, Sydney NSW 2000, AustraliaContact Mark Nicholaeff Michael CoughtreyEmail [email protected] [email protected] +61 2 9256 6600Website www.uhyhn.com

AUsTRIALInz (International liaison office) UHY-Tax Wirtschaftstreuhand GmbHWolfauerstrasse 26, Linz A-4040, AustriaContact Stephan Schlager Email [email protected] +43 73 275 05 30Website www.uhy.at

HORnUHY-Tax Wirtschaftstreuhand GmbH Riedenburgstraße 3, Horn A-3580, AustriaContact Georg Stöger Email [email protected] +43 2982 4646Website www.uhy.at sALzBURGUHY-Tax Wirtschaftstreuhand GmbHRoseggerstrasse 23, Salzburg A-5020, AustriaContact Peter Wohlfarth Email [email protected] +43 662 43 14 09Website www.uhy.at VIEnnAUHY-Tax Wirtschaftstreuhand GmbH Brucknerstraße 8, Vienna A-1040, AustriaContact Georg StögerEmail [email protected] +43 1 34 25 22Website www.uhy.at VILLACHUHY-Tax Wirtschaftstreuhand GmbHMoritschstrasse 2, Villach A-9500, AustriaContact Annemarie PippanEmail [email protected] +43 4242 2 67 64Website www.uhy.at

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AzERBAIjAnBAkU UHY AzAUDIT LLC1 Khagani Street, Khagani Business Centre, 3rd floor, Baku, AzerbaijanContact Afig IsrafilovEmail [email protected] +994 12 598 2070Website www.azaudit.az

BAnGLADEsH DHAkA (International liaison office)

UHY syful shamsul Alam & Co.Paramount Heights (Level-6), 65/2/1 Box Culvert Road, Purana Paltan, Dhaka 1000, BangladeshContact Syful IslamEmail [email protected] +880 2 955 5915Website www.ssacbd.com

DHAkA UHY syful shamsul Alam & Co.15 Dilkusha C/A (Level-6), Dhaka 1000, BangladeshContact AKM Shamsul AlamEmail [email protected] +880 2 957 2217Website www.ssacbd.com CHITTAGOnGUHY syful shamsul Alam & CoBashar Square (5th Floor)108 Agrabad C/A, Chittagong, Bangladesh Contact Nasim Anwar Email [email protected] +880 31 718268Website www.ssacbd.com BELARUsMInsk UHY Orients n LtdMeleza Street 1, Apt. 312, Minsk BY-220113, BelarusContact Natalija Zaiceva Email [email protected] +375 33 604 2844Website www.uhy-orients.lv

BELGIUMAnTWERP Handson & PartnersPrins Boudewijnlaan 12b, Kontich B-2550, BelgiumContact Peter Van RooyEmail [email protected] +32 (0)3 287 83 90Website www.handsonpartners.be Handson & PartnersParklaan 55 b16, Turnhout B-2300, BelgiumContact Peter Van Rooy Email [email protected] +32 (0)3 287 83 90Website www.handsonpartners.be

BRUssELsHandson & PartnersRoute de Genval 32, Ohain B-1380, BelgiumContact Peter Van Rooy Email [email protected] +32 (0)2 352 85 44Website www.handsonpartners.be UHY-CDP PartnersRue de l’Hospice Communal 6, Brussels B-1170, BelgiumContact Chantal BollenEmail [email protected] +32 2 663 11 20Website www.cdp-partners.be

GHEnTHandson & PartnersFranklin Rooseveltlaan 348/C, Ghent B-9000, BelgiumContact Peter Van Rooy Email [email protected] +32 (0)9 265 02 91Website www.handsonpartners.be

HAssELTHandson & PartnersRCH 2 complex, Kempische steenweg 305 - bus 8, Hasselt B-3500, BelgiumContact Peter Van Rooy Email [email protected] +32 (0)11 33 35 14Website www.handsonpartners.be

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BRAzILPORTO ALEGRE (International liaison office) UHY Moreira - AuditoresRua General João Manoel, n 200- Centro, Porto Alegre RS 90010-000, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br BRAsíLIAUHY Moreira - AuditoresSRTVS - Quadra, 701, Ed. Palácio da Imprensa, Sobreloja 7, Brasília DF 70340-000, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br CURITIBAUHY Moreira - AuditoresRua Mal. Floriano Peixoto, 50 conj. 1402, Centro Curitiba PR 80020-090, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br RIO DE jAnEIROUHY Moreira - AuditoresVisconde de Inhaúma, 50/Suite 511 Centro Rio de Janeiro RJ 20091-007, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br

sãO PAULOUHY Moreira - AuditoresRua Barão de Itapetininga, 255 conj 201/208, São Paulo SP 01042-001, BrazilContact Eric WaidergornEmail [email protected] +55 11 3255 6333Website www.uhymoreira.com.br

BULGARIAsOfIA UHY Brain storm Consult LtdMladost 1A, Bl 505A, Entr. 2, Sofia BG-1729, BulgariaContact Ilina Ivanova Email [email protected] +359 2 809 9740Website www.uhybrainstorm.com CAnADAMOnTREAL UHY Victor LLP759 Square Victoria, Suite 400, Montreal QC H2Y 2J7, CanadaContact Jonathan LevyEmail [email protected] +1 514 282 1836Website www.uhyvictor.com

TOROnTOMcGovern, Hurley, Cunningham, LLP2005 Sheppard Avenue East, Suite 300, Toronto, Ontario M2J 5B4, CanadaContact Martin CairnsEmail [email protected] +1 416 496 1234Website www.mhc-ca.com CHILEsAnTIAGO (International liaison office) UHY Macro ConsultoresRomán Díaz 205 piso 7, Santiago, ChileContact Juan Marín Hernández Email [email protected] +56 2 235 0793Website www.uhymacroconsultores.cl

COnCEPCIónUHY CE&A Consultores y Auditores de EmpresasVíctor Lamas 425, Oficina 101, Concepción, ChileContact Ronny FrederickEmail [email protected] +56 32 215 5100Website www.uhy-ceya.cl

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VALPARAísOUHY CE&A Consultores y Auditores de EmpresasBlanco 1663, Oficina 1103, Valparaíso, ChileContact Ronny FrederickEmail [email protected] +56 32 215 5100Website www.uhy-ceya.cl

CHInAsHAnGHAI zhongHua CPAs12th Floor, Ocean Towers, 550 Yanan Road (East), Shanghai 200001, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

COLOMBIABOGOTá UHY Auditores & Consultores s.A. Carrera 8 No 66 - 33 Piso 3 Bogotá D.C., ColombiaContact Samuel Jesús Rozo MonsalveEmail [email protected] +57 1 211 5426Website www.uhy-co.com CROATIAsPLIT UHY HB EkOnOM d.o.o.Hrvatske Mornarice 1H, Split HR-21000, CroatiaContact Helena BudisaEmail [email protected] +385 21 381 120Website www.uhyhbekonom.com

zAGREBUHY RUDAn d.o.o.Ilica 213, Zagreb HR-10000, CroatiaContact Andreja SekušakEmail [email protected] +385 1 39 06 374Website www.uhy.rudan.hr

CYPRUsnICOsIA UHY Antonis kassapis Limited89 Kennedy Avenue, Suite 201, Second Floor, PO Box 26624, Nicosia CY-1640, CyprusContact Antonis KassapisEmail [email protected] +357 22 379 210Website www.uhy.com.cy CzECH REPUBLICPRAGUE (International liaison office) AUDITOR, spol. s r.o.Hastalska 6, Prague 1 CZ-110 00, Czech RepublicContact Georg Stöger Email [email protected] +420 224 800 411Website www.auditor-eu.com BRnOAUDITOR, spol. s r.o.Dominikanske namesti 4/5, Brno CZ-620 00 Czech RepublicContact Georg StögerEmail [email protected] +420 542 422 601Website www.auditor-eu.com

PELHRIMOVAUDITOR, spol. s r.o.Masarykovo nam. 30, Pelhrimov CZ-393 01, Czech RepublicContact Georg Stöger Email [email protected] +420 565 502 502Website www.auditor-eu.com

DEnMARkCOPEnHAGEn InfO:REVIsIOn A/sBuddingevej 312, Copenhagen Søborg DK-2860, DenmarkContact Vibeke Düring JensenEmail [email protected] +45 39 53 50 00Website www.info-revision.dk

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DOMInICAn REPUBLICsAnTO DOMInGO UHY Morsad ConsultingBlue Office Business Center, Suite 208, Lope De Vega, Esq. Max Henrique Ureña, Santo Domingo Distrito Nacional, Dominican RepublicContact Dominicano SalcedoEmail [email protected] +1 809 547 1511Website www.uhy-morsadconsulting.com

sAnTIAGOUHY Morsad ConsultingEdificio Haché, Ave. Estrella Sadhalá, Esq. Bartolome Colon, Suite 1-1, Santiago, Dominican RepublicContact Dominicano SalcedoEmail [email protected] +1 809 724 8121Website www.uhy-morsadconsulting.com

ECUADORQUITO (International liaison office) UHY Audit & Advisory services Cía LtdaEl Comercio E8-113 y Shyris, Edificio André, Segundo piso, Quito, EcuadorContact Felipe SánchezEmail [email protected] +593 2 2251 410Website www.uhyecuador.com GUAYAQUILUHY Audit & Advisory services Cía LtdaKennedy Norte, Av. Miguel H. Alcívar y Nahím Isaías, Edif. Torres del Norte, Torre B 4to. Piso, Ofi.407, Guayaquil, EcuadorContact Xavier PinoEmail [email protected] +593 4 2688 317Website www.uhyecuador.com

EGYPTCAIRO UHY khaled Elfakhrani & Co44 El Reyad Street, Mohandessin, Giza, Cairo 12411, EgyptContact Khaled ElfakhraniEmail [email protected] +20 2 3303 0741Website www.uhy-eg.com

EL sALVADORsAn sALVADOR UHY AudiTax Chartered Accountants87 Avenida Norte número 720-D, Colonia Escalón, San Salvador, El SalvadorContact José Eduardo Amaya D.Email [email protected] +503 2527 3900Website www.auditaxs.com

EsTOnIATALLInn UHY Grow OÜPärnu mnt. 141, Tallinn EST-11314, EstoniaContact Ulvi TalloEmail [email protected] +372 685 0800Website www.grow.ee

TARTUUHY Grow OÜÜlikooli 6a, Tartu EST-51003, EstoniaContact Ulvi TalloEmail [email protected] +372 685 0800Website www.grow.ee

fInLAnDjYVäskYLä (International liaison office) TietoAkseli Oy Puistokatu 2 C, Jyväskylä FIN-40100, FinlandContact Harri KanervaEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

HELsInkITietoAkseli OyLautatarhankatu 6, Helsinki FIN-00580, FinlandContact Sanna VähäkömiEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

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MIkkELITietoAkseli OyGraanintie 5, Mikkeli FIN-50190, FinlandContact Harri KanervaEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

OULUTietoAkseli OyKiviharjunlenkki 1 B, Oulu FIN-90220, FinlandContact Harri KanervaEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

fRAnCEPARIs UHY GVABP 2115, 105 avenue Raymond Poincaré, Paris F-75771, FranceContact Muriel NouchyEmail [email protected] +33 1 45 00 76 00Website www.gva.fr

GERMAnYBERLIn UHY Deutschland AGZimmerstraße 23, Berlin D-10969, GermanyContact Ulla Peters Email [email protected] +49 30 22 65 93 0Website www.uhy-deutschland.de

UHY Lauer & PartnerZimmerstraße 23, Berlin D-10969, GermanyContact Ulla Peters Email [email protected] +49 30 22 65 93 0Website www.uhy-berlin.de

BREMEnClostermann & jasper PartnerschaftKleiner Ort 5, Bremen D-28357, GermanyContact Oliver GampperEmail [email protected] +49 421 16 23 70Website www.clostermann-jasper.de

COLOGnEDr. Leyh, Dr. kossow & Dr. Ott kGSiegburger Str. 215, Cologne D-50679, GermanyContact Gunter StoeberEmail [email protected] +49 221 36 00 60Website www.lko.de

fRAnkfURTUHY Wahlen & PartnerGerbermühlstraße 7, Frankfurt am Main D-60594, GermanyContact Thomas Wahlen Email [email protected] +49 69 6605 9379 0Website www.lko.de

HAMBURGClostermann & jasper PartnerschaftEsplanade 41, Hamburg D-20354, GermanyContact Torsten Jasper Email [email protected] +49 40 530 29 65 0Website www.clostermann-jasper.de

MUnICHDr. Langenmayr GmbH WirtschaftsprüfungsgesellschaftSeidlstrasse 30/VII, Munich D-80335, GermanyContact Johannes BitzerEmail [email protected] +49 89 55 17 07 0Website www.dr-langenmayr.de

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ROsTOCkUHY Lauer & PartnerPlatz der Freundschaft 1, Rostock D-18059, GermanyContact Ulla Peters Email [email protected] +49 381 4 44 45 0Website www.uhy-berlin.de

sTUTTGARTkullen Müller zinser Treuhand GmbHAmundsenstraße 6, Sindelfingen D-71063, GermanyContact Sebastian OttenEmail [email protected] Phone +49 7031 863 900Website www.kullen-mueller-zinser.de

GREECEATHEns UHY Axon Certified Auditors Ltd75 Patision Street, Athens GR-10434, GreeceContact Stavros Nikiforakis Email [email protected] +30 210 82 11 754Website www.axonaudit.gr GUATEMALAGUATEMALA CITY UHY Pérez & CoAv. Las Américas 7-30 Zona 13, Edificio Los Arcos 2do. Nivel Oficina 2E, Guatemala City, GuatemalaContact René Pérez OrdóñezEmail [email protected] +502 2334 7014Website www.uhy-perez.com

GUERnsEYsT PETER PORT Louvre Group LimitedSuite 7, Provident House, Havilland Street, St Peter Port, Guernsey GY1 2QE, GuernseyContact Derek Baudains Email [email protected] +44 (0)1481 727 249Website www.louvregroup.com

HOnG kOnGHOnG kOnG Tai kong CPA Limited21/F Chinachem Tower, 34-37 Connaught Road Central, Central District, Hong Kong Contact Robert Kong Email [email protected] +852 2892 2800Website www.tkcpa.com.hk UHY Grace Hk CPA Limited3/F Malaysia Building, 50 Gloucester Road, Wan Chai District, Hong Kong Contact David NgEmail [email protected] +852 2332 0661Website www.uhy-hk.com

HUnGARYBUDAPEsT Bergmann Accounting & Auditing186 Váci út, Budapest H-1138, HungaryContact Péter Bergmann Email [email protected] +36 1 238 9050Website www.bergmann.hu

InDIAkOLkATA (International liaison office) Lodha & CoEsplanade Mansion, 14 Government Place (East), Kolkata 700 069, IndiaContact R. P. SinghEmail [email protected] +91 33 4040 0000Website www.lodhaco.com

MUMBAI (International liaison office) Chandabhoy & jassoobhoy208 Phoenix House, A Wing, 2nd Floor, 462 Senapati Bapat Marg, Lower Parel, Mumbai 400 013, IndiaContact Adil KotwalEmail [email protected] +91 22 2498 1516Website www.cnj.in

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CHEnnAILodha & CoFlat D, “Dolly’s Castle - Ambal Foundation”, 1 1st Cross Street, Seethammal Extension, Teynampet, Chennai 600018, IndiaContact G. Subramania Sarma Email [email protected] +91 44 28522898Website www.lodhaco.com

HYDERABADLodha & CoPlot No.84, BHEL Enclave, Akbar Road, Secunderabad 500 009, IndiaContact Kenguva Someswara Rao Email [email protected] +91 40 27953116Website www.lodhaco.com jAIPURLodha & CoKhetan Bhawan, Mirza Ismail Road, Jaipur 302001, IndiaContact V. K. Shrimal Email [email protected] +91 141 237 0662Website www.lodhaco.com

MUMBAILodha & Co6 Karim Chambers, 40 Ambalal Doshi Marg, Fort, Mumbai 400 023, IndiaContact N. K. Bafna Email [email protected] +91 22 2269 1414Website www.lodhaco.com

nEW DELHIChandabhoy & jassoobhoy304, V4 Tower, Plot No. 14, Community Centre, Karkardooma, Vikas Marg, New Delhi 110 092, IndiaContact Rajan Pranami Email [email protected] +91 11 2237 5790Website www.cnj.in

nEW DELHI Lodha & CoC-1, Upasana Building, 1 Hailey Road, New Delhi 110 001, IndiaContact N. K. Lodha Email [email protected] +91 11 2371 0176Website www.lodhaco.com InDOnEsIAjAkARTA (International liaison office) kAP Hananta Budianto & RekanJl. Wijaya II-79, Kebayoran Baru, Jakarta 12160, IndonesiaContact Venancia Wijono Ferdinand AgungEmail [email protected] [email protected] +62 21 723 5656Website www.hananta.com sEMARAnGkAP Hananta Budianto & RekanJl. Sisingamangaraja 20-22, Candi Baru, Semarang 50253, IndonesiaContact Hananta Budianto Email [email protected] +62 24 841 2000Website www.hananta.com sURABAYAkAP Hananta Budianto & RekanRaya Darmo Business Center B-21, Jl. Raya Darmo 54-56, Surabaya 60265, IndonesiaContact Teguh Prajitno Email [email protected] +62 31 563 6070Website www.hananta.com

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IRELAnDDUnDALk (International liaison office) UHY farrelly Dawe White LimitedFDW House, Blackthorn Business Park, Coes Road, Dundalk Co. Louth, IrelandContact Alan FarrellyEmail [email protected] +353 42 933 9955Website www.fdw.ie

DUBLInUHY farrelly Dawe White LimitedFitzwilliam Hall, Fitzwilliam Place, Dublin 2, IrelandContact Alan FarrellyEmail [email protected] +353 1 670 6076Website www.fdw.ie

nEWRYUHY farrelly Dawe White LimitedUnit 10, Monaghan Court, Monaghan St, Newry, Co. Down BT35 6AA, IrelandContact Michael BellewEmail [email protected] +44 (0)28 3026 6441Website www.fdw.ie

skERRIEsUHY farrelly Dawe White LimitedUnits 2 & 4, Strand House, South Strand, Skerries, Co. Dublin, IrelandContact Richard BerneyEmail [email protected] +353 1 849 1633Website www.fdw.ie

IsLE Of MAnBALLAsALLA Crossleys LLCPO Box 1, Portland House, Station Road, Ballasalla IM99 6AB, Isle of ManContact Andrew Pennington Email [email protected] +44 (0)1624 822 816Website www.crossleys.com

IsRAELTEL AVIVUHY shtainmetz-Aminoach & Co CPAsEngel House, 88 Yigal Alon St, Tel Aviv, IsraelContact Kobi Shtainmetz Email [email protected] +972 77 770 0000Website www.cpa.co.il

ITALYROME (International liaison office) fiderConsult s.r.l.via Birmania 81, Rome I-00144, ItalyContact Paolo Lenzi Email [email protected] +39 06 5917469Website www.fiderconsult.com fLOREnCEfiderConsult s.r.l.viale G. Mazzini 26, Florence I-50132, ItalyContact Andrea D’Amico Email [email protected] +39 055 2347902Website www.fiderconsult.com

MILAnfiderConsult s.r.l.via Torino 48, Milan I-20123, ItalyContact Cristiano Fasanari Email [email protected] +39 02 32 06 02 44Website www.fiderconsult.com

jAMAICAkInGsTOn (International liaison office) UHY Dawgen Chartered AccountantsUnit 34, Winchester Business Centre, 15 Hope Road, Kingston 10, JamaicaContact Dawkins Brown Email [email protected] +1 876 908 4007Website www.uhy-ja.com

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MAnDEVILLEUHY Dawgen Chartered AccountantsShop K1L1, Grove Court Plaza, 16 Park Crescent, Mandeville, Manchester, JamaicaContact Dawkins Brown Email [email protected] +1 876 962 6369Website www.uhy-ja.com

MOnTEGO BAYUHY Dawgen Chartered AccountantsShop EU6, Whitter Village, Ironshore, St. James, JamaicaContact Dawkins Brown Email [email protected] +1 876 953 8486Website www.uhy-ja.com

OCHO RIOsUHY Dawgen Chartered AccountantsShop C1, 101B Main Street, Ocho Rios, St. Ann, JamaicaContact Dawkins Brown Email [email protected] +1 876 974 7148Website www.uhy-ja.com

jAPAnTOkYO (International liaison office) UHY Tokyo & CoPlace Canada 3F, 7-3-37 Akasaka, Minato-ku, Tokyo 107-0052, JapanContact Nobuyuki Hara Email [email protected] +81 3 5410 1391Website www.uhy-tokyo.or.jp

kYOTOUHY Tokyo & Co33 Inari-Nakanomachi, Fukakusa, Fushimi-ku, Kyoto-shi, Kyoto 612-0807, JapanContact Nobuyuki Hara Email [email protected] +81 75 645 1356Website www.uhy-tokyo.or.jp

OkUTAMAUHY Tokyo & Co.Minatoya Bldg. 2F, 1413 Hikawa, Okutama-cho, Nishi Okutama-gun, Okutama 198-0212, JapanContact Nobuyuki Hara Email [email protected] +81 428 83 3202Website www.uhy-tokyo.or.jp

jORDAnAMMAn UHY Arab Auditors8 Al-Qayrawan St, Alrabieh, PO Box 17906, Amman 11195, JordanContact Nabil Haddad Email [email protected] +962 6 5511 779Website www.arabauditors.jo

kAzAkHsTAnALMATY (International liaison office) UHY sAPA-Consulting LLP14A Mamyr-4 micro-district, Almaty 050036, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

AkTOBEUHY sAPA-Consulting LLP48A Aiteke-Bi Street, Apt.7, Aktobe, Aktobe Oblast 030000, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

AsTAnAUHY sAPA-Consulting LLP18 Momyshuly Street, Apt. 172, Almaty District, Astana 010000, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

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ATYRAUUHY sAPA-Consulting LLP13 Mechnikov Thoroughfare, Apt.1, Atyrau, Atyrau Oblast 060011, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

sHYMkEnTUHY sAPA-Consulting LLP39 Republic Street, Apt. 9, Abay District, Shymkent, South Kazakhstan Oblast 16002, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

URAL’skUHY sAPA-Consulting LLP215 Dostyk-Druzhba Street, Apt. 406, Ural’sk, Western Kazakhstan Oblast 090003, KazakhstanContact Saltanat YessengazinaEmail [email protected] +7 (727) 381 6288Website www.uhy-kz.com

kEnYAnAIROBI UHY kenya Mungai & AssociatesPO Box 13550-00800, 1st Floor, Centro House, Ring Road, Westlands, Nairobi, KenyaContact Mwai Mbuthia Email [email protected] +254 20 444 7196Website www.uhy-ke.com

kOREA, REPUBLIC OfsEOUL (International liaison office) UHY seil Accounting CorpRoom 201, Mayflower Member’s Building, 1688-6 Seocho-dong, Seocho-gu, Seoul, Republic of KoreaContact Sam-Won Hyun Email [email protected] +82 2 523 5500Website www.seiltax.co.kr

CHUnGMURO, sEOULUHY seil Accounting CorpRoom 1002, Ilheung Building, 126-1 Chungmuro4-ga, Jung-gu, Seoul, Republic of KoreaContact Sam-Won Hyun Email [email protected] +82 2 2268 6934Website www.seiltax.co.kr

sOnGPA, sEOULUHY seil Accounting CorpRoom 407, Poongsung Building, 392-2 Poongnap-dong, Songpa-gu, Seoul, Republic of KoreaContact Sam-Won Hyun Email [email protected] +82 2470 4666Website www.seiltax.co.kr

YEOUIDO, sEOULUHY seil Accounting Corp9th Floor, Yuchang Building, Yeouido-dong, Yeong Deung Po-gu, Seoul, Republic of KoreaContact Sam-Won Hyun Email [email protected] +82 2 780 3377Website www.seiltax.co.kr

kUWAITkUWAIT CITY (BnEID AL-GAR) UHY fawzia Mubarak Al-HassawiBneid Al-Gar, Esteqlal Street, Area 1, Flex Tower, 14th floor, PO Box 20316, Safat 13064, KuwaitContact Fawzia Al-HassawiEmail [email protected] +965 225 64221Website www.uhy-kw.com

LATVIARIGA UHY Orients n Ltd83/85 A. C

v

aka Street, Apt.12, Ri-ga, LatviaContact Natalija Zaiceva Email [email protected] +371 6731 2646Website www.uhy-orients.lv

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LEBAnOnBEIRUT UHY Andy BryanMallah Center, Fifth Floor, Jal el Dib Square, Beirut, LebanonContact Elie Abboud Email [email protected] +961 4 717781Website www.uhy-lb.com LITHUAnIAVILnIUs (International liaison office) jsC jungtine auditoriu kontoraLaisve

.s pr. 125, Vilnius LT-06118, Lithuania

Contact Sigitas Babarskas Email [email protected] +370 5 238 7373Website www.jak.lt kAUnAsjsC jungtine auditoriu kontoraKestucio str. 86/I. Kanto str. 18, Kaunas LT-44296, LithuaniaContact Sigitas Babarskas Email [email protected] +370 37 33 18 30Website www.jak.lt

LUxEMBOURGLUxEMBOURG UHY fibetrust s.àr.l.82, rte d’Arlon, Luxembourg L-1150, LuxembourgContact Jürgen Fischer Email [email protected] +352 26 37 71 1Website www.fibetrust.lu

MALAYsIAjOHOR BAHRU UHYLot 19.01, Level 19, Public Bank Tower, 19 Jalan Wong Ah Fook, Johor Bahru, Johor 80000, MalaysiaContact Tai Pew DiongEmail [email protected] +60 7 222 2828Website www.uhy.com.my

kUALA LUMPURUHY UHY MustaphaSuite 11.05, Level 11, The Gardens South Tower, Mid Valley City, Lingkaran Syed Putra, Kuala Lumpur 59200, MalaysiaContact Alvin Tee Guan Pian Email [email protected] +603 2279 3088Website www.uhy.com.my

PEnAnGUHY TAC51-11-F, Menara BHL, Jalan Sultan Ahmad Shah, Penang 10050, MalaysiaContact Aik Chuan Yeoh Email [email protected] +604 210 0100Website www.uhy.com.my

MALTATA’ xBIEx UHY Pace, Galea Musù & CoMatilda Court, Apt. no. 2, 35 Giuseppe Cali’ Street, Ta’ Xbiex XBX 1423, MaltaContact David Pace Email [email protected] +356 2131 1814Website www.uhymalta.com

MAURITIUsPORT LOUIs UHY Heeralall4th Floor, TN Tower, 13 St. Georges Street, Port Louis, MauritiusContact Nirmal Heeralall Email [email protected] +230 213 34 61Website www.uhyheeralall.com

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MExICOMExICO CITY UHY Glassman Esquivel y Cía s.C.Paseo de la Reforma No. 195 Pisos 16, 17 y PH, Col. Cuauhtémoc, Mexico D.F. C.P. 06500, MexicoContact Oscar Gutiérrez Esquivel Email [email protected] +52 55 5566 1888Website www.uhy-mx.com MOROCCOTAnGIER UHY Ben Mokhtar & Co15 Rue Imam Assili Resd. Takafoul 1er étage, Tangier 90000, MoroccoContact Mohamed Ben Mokhtar Email [email protected] +212 539 94 45 93Website www.uhy-benmokhtar.ma nETHERLAnDsEInDHOVEn Govers Accountants/ConsultantsPO Box 657, Eindhoven NL-5600 AR, NetherlandsContact Peter Dubbers Paul MenckeEmail [email protected] [email protected] +31 40 2 504 504Website www.govers.nl

nEW zEALAnDAUCkLAnD UHY Haines norton (Auckland) Ltd22 Catherine Street, Henderson, Waitakere, Auckland 0612, New ZealandContact Grant Brownlee Email [email protected] +64 09 839 0297Website www.uhyhn.co.nz

nIGERIALAGOs (International liaison office) UHY Maaji & CoLisa Court, 1 Ilaka Street, Off Coker Road, Ilupeju, Lagos, Lagos State, NigeriaContact Gabriel Idahosa Email [email protected] +234 1 761 4671Website www.uhy-ng-maaji.com

ABUjA UHY Maaji & CoPlot 107 Gidado Idris Street, Wuye District, PO Box 4640 Garki, Abuja FCT, NigeriaContact Ozigi Omuya Email [email protected] +234 9 670 5527Website www.uhy-ng-maaji.com BEnIn CITYUHY Maaji & Co28 Sakponba Road, 2nd Floor Suite 2, Benin City, Edo State, NigeriaContact Francis O. Ogieva Email [email protected] +234 703 039 9996Website www.uhy-ng-maaji.com

kADUnAUHY Maaji & Co1 Kachia Expressway, Jupari Intl School, Television Village, PO Box 5058, Kaduna, Kaduna State, NigeriaContact Nuhu Bargo Email [email protected] +234 62 214 942Website www.uhy-ng-maaji.com

kAnOUHY Maaji & Co72 Airport Road, PO Box 5417, Kano, Kano State, NigeriaContact Gabriel Idahosa Email [email protected] +234 1 761 4671Website www.uhy-ng-maaji.com

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LOkOjAUHY Maaji & Co5 Lord Lugard Road, Lokoja, Kogi State, NigeriaContact Gabriel Idahosa Email [email protected] +234 1 761 4671Website www.uhy-ng-maaji.com

MAIDUGURIUHY Maaji & Co103 Kashim Ibrahim Road, Opp. Local Govt. Pension Board, PO Box 2444, Maiduguri, Borno State, NigeriaContact Mada Chagwa Email [email protected] +234 76 233 106Website www.uhy-ng-maaji.com

PORT HARCOURTUHY Maaji & Co180 Aba Road, Port Harcourt, Rivers State, NigeriaContact Vincent Nehikhare Email [email protected] +234 802 329 5410Website www.uhy-ng-maaji.com

YOLAUHY Maaji & CoPlot 10 Aliyu Road, Karewa GRA, Yola, Adamawa State, NigeriaContact Mada Chagwa Email [email protected] +234 803 689 9934Website www.uhy-ng-maaji.com

nORWAYOsLO (International liaison office) RevisorGruppen As(Oscars gate 30), Box 7154 Majorstuen, Oslo N-0307, NorwayContact Kirsten Vanberg Email [email protected] +47 23 20 49 00Website www.rg.no

AkERsHUsRevisorGruppen Mæland & Østbye As(Rosenholm Campus, Rosenholmveien 25), Postboks 335, Kolbotn N-1411, NorwayContact Jan van Woensel Kooy Email [email protected] +47 66 81 79 00Website www.rg.no

ÅLEsUnDRevisorGruppen Møre As(Daaeskogen Næringsbygg), Postboks 7731, Spjelkavik, Ålesund N-6022, NorwayContact Atle Birger Flø Email [email protected] +47 40 00 69 23Website www.rg.no

ÅnDALsnEsRevisorGruppen Åndalsnes(Nesgata 10), Postboks 116, Åndalsnes N-6300, NorwayContact Endre Engen Email [email protected] +47 71 22 46 10Website www.rg.no

BERGEnRevisorGruppen Hordaland DA(Kanalveien 105B), P.O. Box 63, Kristianborg, Bergen N-5822, NorwayContact Ragnar Pettersen Email [email protected] +47 55 55 77 77Website www.rg.no

DRAMMEnRevisorGruppen Drammen AsPostboks 4130, Gulskogen, Drammen N-3005, NorwayContact Roald Skeide Email [email protected] +47 40 00 10 93Website www.rg.no

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fØRDERevisorGruppen fjordane AsNaustdalsvegen 1b, Førde N-6800, NorwayContact Roger Hopland Email [email protected] +47 57 82 40 90Website www.rg.no

kRIsTIAnsAnDRevisorGruppen Agder As(Kongensg 4), Postboks 56, Kristiansand N-4661, NorwayContact Ingemar Kørling Email [email protected] +47 38 04 18 90Website www.rg.no

LARsnEsRevisorGruppen Møre AsSentrum, Larsnes N-6084, NorwayContact Atle Birger Flø Email [email protected] +47 40 00 69 23Website www.rg.no

nAMDALRevisorGruppen namdal As(Sverres gate 23), Postboks 407, Namsos N-7801, NorwayContact Sylvia GladsøEmail [email protected] +47 74 27 40 66Website www.rg.no

OsLOAbrahamsen & Løken As(Oscars gate 30), Box 7154 Majorstuen, Oslo N-0307, NorwayContact Hallvard Holme Email [email protected] +47 23 20 49 00Website www.rg.no

OsLORevisorGruppen fMØ DAOscars gate 30, Postboks 7154 Majorstuen, Oslo N-0307, NorwayContact Mari ØstbøEmail [email protected] +47 23 20 49 00Website www.rg.no

sARPsBORGRevisorGruppen Østfold DAHundskinnveien 98, Sarpsborg N-1711, NorwayContact Kay Minge Email [email protected] +47 69 13 98 80Website www.rg.no

sELBURevisorGruppen Trøndelag AsGjelbakken 3, Selbu N-7580, NorwayContact Rune Fiskerstrand Email [email protected] +47 73 81 75 50Website www.rg.no

skIEnRevisorGruppen Telemark AsKjørbekkdalen 15B, Skien N-3735, NorwayContact Bjørn Sti Email [email protected] +47 35 50 41 00Website www.rg.no

sOTRARevisorGruppen Hordaland DATrollhaugmyra 15, Straume N-5353, NorwayContact Ragnar Pettersen Email [email protected] +47 56 90 13 20Website www.rg.no

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sTjØRDALRevisorGruppen Trøndelag AsKjøpmanngt. 12, Stjørdal N-7501, NorwayContact Rune Fiskerstrand Email [email protected] +47 74 82 96 00Website www.rg.no

sUnnHORDLAnDRevisorGruppen Hordaland DAP.O. Box 290 (Osen 4), Stord N-5402, NorwayContact Ragnar PettersenEmail [email protected] +47 53 40 01 00Website www.rg.no

TROnDHEIMRevisorGruppen Trøndelag AsØvre Flatåsveg 14B, Flatåsen N-7079, NorwayContact Rune Fiskerstrand Email [email protected] +47 72 59 75 00Website www.rg.no

ULsTEInVIkRevisorGruppen Møre As(Bjørndalsvegen 15), Postboks 331, Ulsteinvik N-6067, NorwayContact Atle Birger Flø Email [email protected] +47 40 00 69 23Website www.rg.no

VOssRevisorGruppen Hordaland DA(Strandavegen 11), P.O. Box 136, Voss N-5701, NorwayContact Ragnar Pettersen Email [email protected] +47 56 52 04 00Website www.rg.no

PAkIsTAnLAHORE (International liaison office) UHY Hassan naeem & Co193-A Shah Jamal, Lahore 54000, PakistanContact Ibne HassanEmail [email protected] +92 (0)42 3759 9938Website www.uhy-hnco.com

IsLAMABADUHY Hassan naeem & CoHouse # 20 G-A, Street # 10, F-8/3, Islamabad, PakistanContact Syed Ali Email [email protected] +92 (0)51 2853471Website www.uhy-hnco.com

PERULIMA (International liaison office) UHY sandoval Aliaga y Asociados s.C.Cura Muñecas 181, San Isidro, Lima 27, PeruContact Carlos Sandoval Aliaga Email [email protected] +51 1 422 3884Website www.uhyenperu.com

AREQUIPAMiguel Angel Paredes & Asociados s.C.Palacio Viejo 216 of. 402, Cerado, Arequipa, PeruContact Miguel Angel Paredes Gutiérrez Email [email protected] +51 (0)54 212 837Website www.paredesauditores.com

CHICLAYOUHY Estudio ReynosoEnrique de la Piedra No.185, Urb. Latina José Leonardo Ortiz, Chiclayo Lambayeque, PeruContact María Reynoso de VargasEmail [email protected] +51 (0)74 250 630Website www.estudioreynoso.com

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LIMACarlos Lingan y Asociados s.C.Jirón Daniel Hernandez 1315, Lima 21, PeruContact Carlos Lingán Lingán Email [email protected] +51 1 461 6093Website www.carloslinganyasociados.com.pe

Paredes y Asociados s.C.Av. Aviación 3020 Ofc. 301, San Borja, Lima, PeruContact Wilson Alexander Paredes Vera Email [email protected] +51 1 224 9078Website www.paredesyasociados.com.pe

UHY Urbano Ventocilla & Asociados s.C.Av. Larco 930 - Of.601, Miraflores, Lima, PeruContact Cesar Urbano Ventocilla Email [email protected] +51 1 241 8668Website www.uhyuvperu.com

POLAnDWARsAW Biuro Audytorskie sadren sp. z o.o.ul. Sniadeckich 10, Warsaw PL-00-656, PolandContact Wieslaw Lesniewski Email [email protected] +48 22 621 72 16Website www.sadren.com.pl

PORTUGALLIsBOn (International liaison office) UHY & Associados sROC LdaCampo Grande, 28 - 8° C, Lisboa P-1700-093, PortugalContact António TrabuloEmail [email protected] +351 21 761 3330Website www.uhy-portugal.pt

AçOREsContaçoreana - Contabilidade de Empresas LimitadaAvenida Infante D. Henrique 3, 1°, Ponta Delgada P-9500-150, PortugalContact Manuel Branco Email [email protected] +351 296 283 246Website www.uhy-portugal.pt

fUnCHAL Audiram - serviços de Contabilidade s.A.Rua da Carreira 138, 2° Funchal P-9000-042, PortugalContact Paulo CostaEmail [email protected] +351 291 241 282Website www.uhy-portugal.pt

UHY & Associados sROC LdaCaminho do Olival, 38 Funchal P-9020-103, PortugalContact António SantosEmail [email protected] +351 291 759 328Website www.uhy-portugal.pt

PORTOUHY Consulting s.A.Rua Joao das Regras 284, 3° - salas 7 e 8, Porto P-4000-291, PortugalContact António TrabuloEmail [email protected] +351 22 204 6210Website www.uhy-portugal.pt

PUERTO RICOsAn jUAn UHY Del Valle & nieves PsCPO Box 361863, San Juan, PR 00936-1863, Puerto RicoContact Rafael Del Valle-VegaEmail [email protected] +1 787 793 4650Website www.uhy-pr.com

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ROMAnIABUCHAREsT UHY Audit CD s.r.l.142 Jiului Street, Suites 3/4, First District, Bucharest, RomaniaContact Camelia Dobre Email [email protected] +40 31 425 4774Website www.uhy-ro.com

RUssIAn fEDERATIOnMOsCOW UHY Yans-Audit LLC2-y Volkonsky per., d.3, Moscow RUS-127473, Russian FederationContact Nikolay Litvinov Email [email protected] +7 495 925 5751Website www.uhy-yans.ru

sT. PETERsBURGUHY Eccona LLPShaumyana pr., h.18, office 310, St. Petersburg RUS-195112, Russian FederationContact Elena SedavkinaEmail [email protected] +7 812 622 12 13Website www.eccona.ru

sInGAPOREsInGAPORE UHY Diong60 Robinson Road, #12-01, BEA Building, Singapore 068892, SingaporeContact Albert ChinEmail [email protected] +65 6235 1633

sInGAPOREUHY Lee seng Chan & Co371 Beach Road, Keypoint #09-06/11, Singapore 199597, SingaporeContact Lee Sen ChoonEmail [email protected] +65 6395 5100Website www.lsccpa.com.sg

sLOVAkIA (International liaison office)BRATIsLAVA Auditor sk s.r.o.Fran

v

a Krála 35, Bratislava SK-811 05, SlovakiaContact Dasa Strakova Email [email protected] +421 2 544 14 660Website www.auditor-eu.com

PIEsTAnYAuditor sk s.r.o.Nam. SNP 4, Piestany SK-921 01, SlovakiaContact Dasa Strakova Email [email protected] +421 2 544 14 660Website www.auditor-eu.com

sLOVEnIALjUBLjAnA UHY d.o.o.Vurnikova 2, Ljubljana SLO-1000, SloveniaContact Matjaž Trebše Email [email protected] +386 1 300 0040Website www.uhy.si

sOUTH AfRICAjOHAnnEsBURG UHY Hellmann (sA)PO Box 47163, Parklands 2121, South AfricaContact Carlos Pedregal Email [email protected] +27 11 447 8447Website www.uhy.co.za

sPAInMARBELLA (International liaison office) UHY fay & CoCentro de Negocios Puerta de Banús Edif. B, Nueva Andalucía, Marbella E-29660, SpainContact Bernard Fay ViotaEmail [email protected] +34 952 764 065Website www.uhy-fay.com

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BARCELOnAUHY fay & CoC/ Diagonal 458, 7ª planta, Barcelona E-08006, SpainContact Manuel Arbiol Email [email protected] +34 93 419 8821Website www.uhy-fay.com

MADRIDUHY fay & CoC/Velázquez 31 6ª dcha., Madrid E-28001, SpainContact Max Gosch Email [email protected] +34 91 426 0723Website www.uhy-fay.com MALAGAUHY fay & CoPlaza de la Solidaridad, 7 Edif. Araucaria, 11-6B Malaga E-29002, SpainContact Bernard Fay Viota Email [email protected] +34 952 060 469Website www.uhy-fay.com

sAnTA CRUz DE TEnERIfEAuditores AsociadosC/ Fuente de Santa Cruz, Nº 3-3º Santa Cruz de Tenerife E-38001, SpainContact Juan Bautista de la S. Barreiro PérezEmail [email protected] +34 922 151 010Website www.aag.es

sAnTIAGO DE COMPOsTELAAuditores AsociadosAvda. de Fernando de Casas Novoa, 37 Edif. CNL portal B-3 Santiago de Compostela E-15707, SpainContact Francisco Loimil GarridoEmail [email protected] +34 981 562 880Website www.aag.es

sWEDEnMALMö Revisorerna sydStorgatan 22A, Box 17077, Malmö SE-200 10, SwedenContact Rolf Nilsson Email [email protected] +46 40 39 67 90Website www.revisorernasyd.se

sTOCkHOLMWinthers Revisionsbyrå ABGrev Turegatan 38, Box 5525, Stockholm SE-114 85, SwedenContact Ragnar Santesson Email [email protected] +46 (0)8 545 852 50Website www.winthers.se

sWITzERLAnDLUzERn (International liaison office) Balmer-Etienne AGKauffmannweg 4, Luzern CH-6003, SwitzerlandContact Stephan Vollenweider Email [email protected] +41 41 228 11 11Website www.balmer-etienne.ch

sTAnsBalmer-Etienne AGBuochserstrasse 2, Stans CH-6370, SwitzerlandContact Stephan Vollenweider Email [email protected] +41 41 619 26 26Website www.balmer-etienne.ch

zÜRICHBalmer-Etienne AGBederstrasse 66, Postfach, Zürich CH-8027, SwitzerlandContact Stephan Vollenweider Email [email protected] +41 44 283 80 80Website www.balmer-etienne.ch

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TAIWAnTAIPEI UHY L&C Company, CPAsSuite 2, 2nd Floor, No. 20 Beiping East Road, Taipei 100, TaiwanContact Lawrence Lin Email [email protected] +886 2 2391 5555Website www.uhy-taiwan.com.tw

TUnIsIATUnIs UHY CnBATour Narcisse, Avenue du Japon, Montplaisir, Tunis, TunisiaContact Raoudha Ben AbdelkrimEmail [email protected] +216 71 782 236

TURkEYIsTAnBUL UHY Uzman YMM ve Denetim AsBüyükdere Cad. Kervangeçmez Sok, Osman Keçeli Iº Merkezi No3, 3 K4 Mecdiyeköy, Istanbul, TurkeyContact Senol ÇudinEmail [email protected] +90 212 272 56 00Website www.uhy-uzman.com.tr

UkRAInEkIEV EBs13-A Universytetska Street, Kiev UA-03110, UkraineContact Helen VolskaEmail [email protected] +380 44 249 7905Website www.ebskiev.com

UHY Prostir Ltd24/21 Saksagans’kogo Street, Kiev UA-01033, UkraineContact Alexander KoinovEmail [email protected] +380 44 492 8716Website www.prostir.net.ua

UnITED ARAB EMIRATEsDUBAI (International liaison office) UHY406, Atrium Centre, Khalid Bin Waleed Street, PO Box 23271, Dubai, United Arab EmiratesContact Jeetendra Chauhan Email [email protected] +971 4 3517007Website www.uhyuae.com

ABU DHABIUHYOffice 105, The Avenue Business Center, Marina Mall Extension, Break Water Area, PO Box 113693, Abu Dhabi, United Arab EmiratesContact Sumeet Nayyar Email [email protected] +971 2 412 2220 Website www.uhyuae.com

jEBEL ALIUHYLOB - 15, 514, Jebel Ali Free Zone, PO Box 17870, Dubai, United Arab EmiratesContact Shivani Saxena Email [email protected] +971 4 8814199Website www.uhyuae.com

sHARjAHUHYAl Reem Plaza, Office No. 408, PO Box 70828, Sharjah, United Arab EmiratesContact Farook Khimani Email [email protected] +971 6 5745500Website www.uhyuae.com

UnITED kInGDOMLOnDOn (International liaison office) UHY Hacker YoungQuadrant House, 4 Thomas More Square, London E1W 1YW, United KingdomContact Ladislav Hornan Email [email protected] +44 (0)20 7216 4600Website www.uhy-uk.com

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ABERDEEnCampbell Dallas LLP10 Carden Place, Aberdeen AB10 1UR, United KingdomContact Dugald MacPherson Email [email protected] +44 (0)1224 623 111Website www.campbelldallas.co.uk ABERGAVEnnYUHY Peacheys21 Nevill Street, Abergavenny, Monmouthshire NP7 5AA, United KingdomContact Steve Theaker Email [email protected] +44 (0)1873 852 124Website www.uhy-peacheys.com

BIRMInGHAMUHY Hacker Young9-11 Vittoria Street, Birmingham B1 3ND, United KingdomContact Malcolm Winston Email [email protected] +44 (0)121 233 4799Website www.uhy-uk.com BRIGHTOn & HOVEUHY Hacker Young168 Church Road, Brighton & Hove, East Sussex BN3 2DL, United KingdomContact Richard Simmons Email [email protected] +44 (0)1273 726 445Website www.uhy-uk.com

BRIsTOLUHY Hacker Young130 Aztec, Aztec West, Bristol BS32 4UB, United KingdomContact Denise Clark Email [email protected] +44 (0)1454 629 636Website www.uhy-peacheys.com

CAMBRIDGEUHY WkH PartnershipCompass House, Vision Park, Chivers Way, Histon, Cambridge, CB24 9AD, United KingdomContact Tim Maris Email [email protected] +44 (0)1223 257850Website www.uhy-wkh.com

CHEsTERUHY Hacker YoungSt John’s Chambers, Love Street, Chester CH1 1QN, United KingdomContact John Ierston Email [email protected] +44 (0)1244 320 532Website www.uhy-uk.com GLAsGOWCampbell Dallas LLPTitanium 1, King’s Inch Place, Glasgow G51 4BP, United KingdomContact Fraser Campbell Email [email protected] +44 (0)141 886 6644Website www.campbelldallas.co.uk jARROWUHY Torgersens7 Grange Road West, Jarrow NE32 3JA, United KingdomContact Martin Johnson Email [email protected] +44 (0)191 428 0001Website www.uhy-uk.com

kEnTUHY Hacker YoungThames House, Roman Square, Sittingbourne, Kent ME10 4BJ, United KingdomContact Allan HickieEmail [email protected] +44 (0)1795 475 363Website www.uhy-uk.com

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LETCHWORTHUHY WkH Partnership PO Box 501, The Nexus Building, Broadway, Letchworth Garden City, Herts SG6 9BL, United KingdomContact John SheehanEmail [email protected] +44 (0)1462 687333Website www.uhy-wkh.com

MAnCHEsTERUHY Hacker YoungSt James Building, 79 Oxford Street, Manchester M1 6HT, United KingdomContact Michael Wasinski Email [email protected] +44 (0)161 236 6936Website www.uhy-uk.com

nEWPORTUHY PeacheysLanyon House, Mission Court, Newport NP20 2DW, United KingdomContact Steve Theaker Email [email protected] +44 (0)1633 213 318Website www.uhy-peacheys.com nOTTInGHAMUHY Hacker Young22 The Ropewalk, Nottingham NG1 5DT, United KingdomContact Philip Oliver Email [email protected] +44 (0)115 959 0900Website www.uhy-uk.com

PERTHCampbell Dallas LLP4 Atholl Crescent, Perth PH1 5NG, United KingdomContact Ian Williams Email [email protected] +44 (0)1738 441 888Website www.campbelldallas.co.uk

ROYsTOnUHY WkH Partnership 22-24 Kneesworth Street, Royston, Herts SG8 5AA, United KingdomContact Tim Maris Email [email protected] +44 (0)1763 247321Website www.uhy-wkh.com sHEffIELDUHY Wingfield slater6 Broadfield Court, Broadfield Way, Sheffield S8 0XF, United KingdomContact Peter Newsam Email [email protected] +44 (0)114 2629 280Website www.uhy-wingfieldslater.com

sTIRLInGCampbell Dallas LLP15 Gladstone Place, Stirling FK8 2NX, United KingdomContact Ian Williams Email [email protected] +44 (0)1786 460 030Website www.campbelldallas.co.uk

sUnDERLAnDUHY TorgersensSomerford Buildings, Norfolk Street, Sunderland SR1 1EE, United KingdomContact Stephen Torgersen Email [email protected] +44 (0)191 567 8611Website www.uhy-uk.com

WRExHAMUHY Hacker YoungPembroke House, Ellice Way, Wrexham Technology Park, Wrexham LL13 7YT, United KingdomContact Paul Harris Email [email protected] +44 (0)1978 351 501Website www.uhy-uk.com

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YORkUHY Calvert smith31 St Saviourgate, York YO1 8NQ, United KingdomContact Hayden Priest Email [email protected] +44 (0)1904 557 570Website www.uhy-calvertsmith.com UnITED sTATEs UHY Advisors, Inc. provides tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors”. UHY Advisors entities are not licensed CPA firms. UHY LLP is a licensed independent CPA firm that performs attest services through an alternative practice structure with UHY Advisors, Inc.

nEW YORk (International liaison office)UHY Advisors19 West 44th Street, New York, New York 10036, United StatesContact John Wolfgang Email [email protected] +1 212 381 4700Website www.uhy-us.com

ALBAnY, nEW YORkUHY Advisors66 South Pearl Street, Suite 400, Albany, New York 12207, United StatesContact Richard Kotlow Email [email protected] +1 518 449 3166Website www.uhy-us.com

ATLAnTA, GEORGIAUHY AdvisorsFive Concourse Parkway, Suite 2450, Atlanta, Georgia 30328, United StatesContact Frank Fenello Email [email protected] +1 678 602 4400Website www.uhy-us.com

CHICAGO, ILLInOIsUHY Advisors30 S. Wacker Drive, Suite 1330, Chicago, Illinois 60606, United StatesContact William White Email [email protected] +1 312 578 9600Website www.uhy-us.com

COLUMBIA, MARYLAnDUHY Advisors6851 Oak Hall Lane, Suite 300, Columbia, Maryland 21045, United StatesContact James Peacock Email [email protected] +1 410 720 5220Website www.uhy-us.com DALLAs, TExAsUHY Advisors1717 Main Street, Suite 2400, Dallas, Texas 75201, United StatesContact Randy WrightEmail [email protected] +1 214 243 2900Website www.uhy-us.com

HOUsTOn, TExAsUHY Advisors12 Greenway Plaza, Suite 200, Houston, Texas 77046-1291, United StatesContact James LohEmail [email protected] +1 713 960 1706Website www.uhy-us.com

OAkLAnD, nEW jERsEYUHY Advisors153 Bauer Drive, Oakland, New Jersey 07436, United StatesContact Sharon DePalmaEmail [email protected] +1 201 337 0009Website www.uhy-us.com

fARMInGTOn HILLs, MICHIGAnUHY Advisors27725 Stansbury Blvd, Suite 210, Farmington Hills, Michigan 48334, United StatesContact Dennis Petri Email [email protected] +1 248 355 0280Website www.uhy-us.com

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Continued >

sT LOUIs, MIssOURIUHY Advisors15 Sunnen Drive, Suite 100, St Louis, Missouri 63143, United StatesContact Gerald Townsend Email [email protected] +1 314 615 1200Website www.uhy-us.com sTERLInG HEIGHTs, MICHIGAnUHY Advisors12900 Hall Road, Suite 510, Sterling Heights, Michigan 48313, United StatesContact Dennis Petri Email [email protected] +1 586 254 8141Website www.uhy-us.com WHITE PLAIns, nEW YORkUHY Advisors800 Westchester Avenue, Suite North 641, Rye Brook, New York 10573, United StatesContact Mike Mahoney Email [email protected] +1 914 697 4954Website www.uhy-us.com

URUGUAYMOnTEVIDEO UHY Gubba & AsociadosMisiones 1372 Oficina 402, Montevideo, UruguayContact Hugo Gubba Email [email protected] +598 2 915 58 07Website www.hugogubba.com.uy

VEnEzUELACARACAs (International liaison office) UHY servicios Legales & Tributarios, s.C.Av. Casanova, Torre Banco Plaza, Piso 9, Ofic. 9-D, Sabana Grande, Caracas 1050 DMC, VenezuelaContact Beatriz Ramirez de ToroEmail [email protected] +58 212 761 0885Website www.uhy-ve.com

BARQUIsIMETOUHY servicios Legales & Tributarios, s.C.Centro Empresarial BarquisimetoPiso 9, Oficina # 9-7Barquisimeto, Estado Lara, ZP 3001, VenezuelaContact Marisabel Bracho Email [email protected] +58 251 417 2780Website www.uhy-ve.com PUERTO ORDAzUHY servicios Legales & Tributarios, s.C.Centro Comercial Caroni PlazaPiso 3, Oficina # 3-3, Puerto Ordaz, Estado Bolivar, ZP 8050, VenezuelaContact Embrid Duran Email [email protected] +58 414 062 9030Website www.uhy-ve.com

VALEnCIAUHY servicios Legales & Tributarios, s.C.Urb. Majay, Calle 151, Centro Profesional Kokuy, PH A, Valencia Carabobo, VenezuelaContact Lisandro Peña Email [email protected] +58 241 826 9599Website www.uhy-ve.com

VIETnAMHAnOI UHY Audit & Advisory services Limited136 Hoang Quoc Viet St, Cau Giay Dist, Hanoi, VietnamContact Thao Nguyen Phuong Email [email protected] +84 4 3755 7446Website www.uhyvietnam.com.vn HO CHI MInH CITYUHY Audit & Advisory services LimitedNo. 46 Truong Quyen St, Ward 6, Dist 3, Ho Chi Minh City, VietnamContact Thao Nguyen Phuong Email [email protected] +84 8 3829 4899Website www.uhyvietnam.com.vn

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Quality is one of UHY’s main values – because it is so very important to us we strive to achieve this in everything we do. Each of our independent member firms has signed a Quality Charter committing to the adoption and achievement of performance and service objectives considered as essential to deliver this quality promise to clients.

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

Our member firms are evaluated annually against UHY’s quality expectations, allowing us to assess our performance and outcomes, and look for new ways to improve further.

OUR COMMITMENT TO qUALITY


We focus on quality through: • Leadership • Compliance with ethical obligations set out by the

International Federation of Accountants in its global standard, Code of Ethics for Professional Accountants

• Full membership of the Forum of Firms (see below) • Client acceptance procedures • Human resources policies and procedures,

such as education and training • And, of course, quality control procedures in

accordance with internationally-recognised standards.

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

The UHY network is a full member of the Forum of Firms, an association of international networks of accounting firms. The Forum’s goal is to promote consistent and high quality standards of cross-border financial reporting and auditing practices worldwide, and the adoption of international auditing standards. Please visit www.forumoffirms.org for more information.

At the time of printing, there are 23 full members.

FORUM OF FIRMS

FORUM OF FIRMS

MEMBER OF THE

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

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

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

PCAOB REGISTERED fIRMS


Argentina Australia Australia Australia Australia AustraliaBrazil CanadaChile ChinaEgypt france Germany Hong kong Hong kong India IndiaIsrael Malaysia Mexiconetherlands new zealandPeru Puerto Rico Russian federationspain United Arab EmiratesUnited kingdomUnited kingdom United kingdom United kingdomUnited states

UHY Macho & Asociados

UHY Haines Norton (Adelaide)

UHY Haines Norton (Brisbane)

UHY Haines Norton (Melbourne)

UHY Haines Norton (Perth)

UHY Haines Norton (Sydney)

UHY Moreira – Auditores

McGovern, Hurley, Cunningham, LLP

UHY Macro Consultores

ZhongHua CPAs

UHY Khaled Elfakhrani & Co

UHY GVA

UHY Deutschland

Tai Kong CPA Limited

UHY Grace HK CPA Limited

Chandabhoy & Jassoobhoy

Lodha & Co

UHY Shtainmetz–Aminoach & Co CPAs

UHY

UHY Glassman Esquivel y Cía S.C.

Govers Accountants/Consultants

UHY Haines Norton (Auckland) Ltd

UHY Sandoval Aliaga y Asociados S.C.

UHY Del Valle & Nieves, PSC

UHY Yans-Audit LLC

UHY Fay & Co

UHY

Campbell Dallas LLP

UHY Hacker Young LLP

UHY Hacker Young (Birmingham) LLP

UHY Hacker Young (Manchester) LLP

UHY LLP

CORPORATE SERVICES

• Audit & AssurAnce, including: statutory audit, internal reviews, compilation and review of financial statements including compliance with International Financial Reporting Standards (IFRS), special purpose and international audits.

• Business Advisory & ACCOUNTING, including: accounting and bookkeeping, outsourcing, business plans and independent business reviews, business valuations, financial planning and control, reviewing management reporting systems, company formations and company secretarial services including appropriate commercial and tax-efficient structures for international expansion and cross-border ventures, trusts and foundations,

pension funds, charitable and philanthropic structures, interim finance and management, business systems, payroll administration and employee benefits.

• corporAte finAnce, including: strategic business advisory services, business valuations, due diligence, transactional services (acquisitions, mergers, disposals, MBOs, IPOs) across all industry sectors and geographies, restructuring, exit strategies and start-ups.

• corporAte governAnce & RISK MANAGEMENT, including: corporate governance, risk management and consulting including Sarbanes-Oxley compliance services

• corporAte recovery & INSOLVENCY, including: debt collection, corporate turnaround, asset protection or repossession, or implementing good management practices, refinancing, valuations, debt management, insolvency planning, personal liability protection.

• corporAte tAx, including: direct taxation and indirect taxation, international tax such as tax-efficient structures for international expansion and cross-border ventures, transnational group structuring, VAT returns and advice, tax consultancy and transfer pricing

• forensic Accounting & LITIGATION SUPPORT, including: litigation support, valuations, economic damages, fraud evaluations, criminal proceedings and money laundering issues.

• fund services, including: fund establishment and administration

• LegAL, including: tax law, labour law, etc.

• internAtionALisAtion, including: business contact introductions, local regulatory requirements and business etiquette, local business tax environment, business structuring and compliance, personal taxation, recruitment and labour law consultancy, transfer pricing, customs and other fiscal areas.

• MAnAgeMent consuLting & SOLUTIONS, including: internationalisation of businesses, human resources and recruitment services, information technology and software solutions.

PRIVATE CLIENT SERVICES

Key services include: wealthmanagement for individuals andfamilies, income tax and capitalgains tax planning, internationaltax planning for expatriates andmigrants, non-domicile status,trust services & management,inheritance planning.

UHY OffERS THEfOLLOWING SERvICES


LET US HELP YOU ACHIEVE FURTHER BUSINESS SUCCESS

To find out how UHY can assist your business, contact any of our member firms. You can visit us online atwww.uhy.com to find contact details for all of our offices, or email us at [email protected] for further information.

UHY is an international network of legally independent accounting and consultancy firms whose administrative entity is Urbach Hacker Young International Limited, a UK company. UHY is the brand name for the UHY international network. Services to clients are provided by member firms and not by Urbach Hacker Young International Limited. Neither Urbach Hacker Young International Limited, the UHY network, nor any member of UHY has any liability for services provided by other members

Published 04/12© 2012 UHY International Ltd

www.uhy.com

Documents

GLOBAL DIRECTORY 2012 - UHY · DOING BUSINESS 6 UHY GLOBAL DIRECTORY 2012 UHY GLOBAL DIRECTORY 2012 7 ... Phone +880 2 957 2217 Website CHITTAGOnG UHY syful shamsul Alam & Co