GLOBAL DIRECTORY 2017uhy-pl.com/wp-content/uploads/2016/05/UHY-Global...2 UHY GLOBAL DIRECTORY 2017 UHY GLOBAL DIRECTORY 2017 3 UHY is a world leader in audit, accounting, tax and

The network for doing business

GLOBAL DIRECTORY 2017

UHY GLOBAL DIRECTORY 2017 32 UHY GLOBAL DIRECTORY 2017

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 over 7,850 professionals operating in over 325 business centres across more than 95 countries.

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. We care about people and our clients make the informed and positive choice to work with us.

Our drive for professionalism, quality, integrity and innovation combined with our global reach have realised substantial growth in our 31-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

“It is our spirit of collaboration, cohesion and trust that continues to set us apart from our competitors.”


Afghanistan ____________ 8Albania ________________ 8Angola ________________ 8Argentina ______________ 9Australia ____________ 9/10Austria ____________ 10/11Azerbaijan ____________ 11Bahamas ______________ 11Bahrain _______________ 12Bangladesh ___________ 12Belarus _______________ 12Belgium ______________ 13Bolivia ________________ 13Brazil ______________ 13/14Cameroon _________ 14/15Canada _______________ 15Chile _________________ 15China______________ 16/17Colombia _____________ 17Costa Rica _____________ 17Croatia _______________ 18Cyprus _______________ 18Czech Republic______ 18/19Denmark ______________ 19Dominican Republic _____ 19Ecuador _______________ 19Finland ___________ 19/20France ________________ 20

Mozambique __________ 37Myanmar _____________ 37Netherlands ___________ 37New Zealand __________ 38Nigeria _______ 38/39/40/41Norway ______ 41/42/43/44Pakistan _______________ 44Palestinian Authority ____ 44 Panama _______________ 45Peru _______________ 45/46Philippines_____________ 46Poland _____________ 46/47Portugal ___________ 47/48Puerto Rico ____________ 48Qatar _________________ 48 Romania ______________ 49Russian Federation ______ 49 Saudi Arabia ___________ 49 Serbia ________________ 50Seychelles _____________ 50Singapore _____________ 50Slovak Republic ________ 50Slovenia _______________ 51South Africa ___________ 51Spain ______________ 51/52Sweden ____________ 52/53Switzerland ____________ 53Taiwan ________________ 53

Thailand ______________ 54Tunisia ________________ 54Turkey _____________ 54/55Uganda _______________ 55Ukraine _______________ 55UAE _______________ 55/56UK _______ 56/57/58/59/60USA ____________ 61/62/63Uruguay ______________ 64Uzbekistan _________ 64/65Venezuela _____________ 65Vietnam ______________ 66Zambia _______________ 66

Georgia _______________ 21Germany ________ 21/22/23Ghana ________________ 23Greece ________________ 23Guatemala ____________ 24Guernsey _____________ 24Honduras _____________ 24Hong Kong ____________ 24Hungary ______________ 25India ___________ 25/26/27Indonesia _____________ 27Ireland ________________ 28Isle of Man ____________ 28Israel _________________ 29Italy ____________ 29/30/31Japan _________________ 32Jordan ________________ 32Kazakhstan _________ 32/33Kenya ________________ 33Korea, Republic of _______ 34Kuwait ________________ 34Lebanon ______________ 35Luxembourg ___________ 35Malaysia ___________ 35/36Malta _________________ 36Mauritius ______________ 36Mexico ____________ 36/37 Morocco ______________ 37

COUNTRIES

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

• Over 7,850 professionals operating from over 325 business centres across more than 95 countries

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

• Comprehensive resources and capabilities

UHY member firms* offer 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 • Outsourcing

* Not all of the services described above are provided by every UHY member firm. The provision of some services may be restricted in some areas depending on local legislation.

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 (0)20 7216 4684.

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

THE NETWORK FOR DOING BUSINESS

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http://www.uhy.commailto:info%40uhy.com?subject=


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.

AFGHANISTAN KABUL UHY Ahmed Hassan Naeem Chartered Accountants 101 Noor Tower, Charrahi Haji Yaqoob, Shar-e-Naw, Kabul, Afghanistan Contact Junaid Ahmed KhanEmail [email protected] +93 703 000 029Website www.uhy-ahnco.com

ALBANIA TIRANA UHY Elite sh.p.kRr. Ibrahim Rrugova, 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, SARua do Maculusso, n° 44, Luanda, AngolaContact Armando ParedesEmail [email protected] +244 927 072 924Website 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 Norton25 Peel Street, Adelaide, SA, 5000, AustraliaContact Dario NazzariEmail [email protected] Phone +61 8 8110 0999Website www.uhyhnadelaide.com.au

BRISBANEUHY Haines Norton (Brisbane)Level 11, 42-60 Albert Street, Brisbane QLD 4000, AustraliaContact Darren LaarhovenEmail [email protected] Phone +61 7 3210 5500Website www.uhyhnbrisbane.com.au

BUSSELTONUHY Haines Norton PRT46 Albert Street, Busselton, WA, 6280, Australia Contact James GasbarriEmail [email protected] Phone +61 8 9752 3222Website www.uhyhnprt.com.au

DUNSBOROUGHUHY Haines Norton PRTSuite 2, 33 Dunn Bay Road, Dunsborough WA 6281, AustraliaContact James GasbarriEmail [email protected] Phone +61 8 9752 3222Website www.uhyhnprt.com.au

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MELBOURNECohen FascianiSuite 29, Level 3, 25 Claremont Street, South Yarra, Melbourne 3141, AustraliaContact Selwyn CohenEmail [email protected] +61 3 9826 2633Website www.cohenfasciani.com.au

SUNSHINE COASTUHY Haines Norton (Brisbane)Regatta 1 Business Centre, 2 Innovation Parkway, Birtinya Qld 4575, AustraliaContact Darren LaarhovenEmail [email protected] Phone +61 7 5353 5200Website www.uhyhnsunshinecoast.com.au

SYDNEYUHY Haines Norton (Sydney)Level 11, 1 York Street, Sydney NSW 2000, AustraliaContacts Mark NicholaeffEmails [email protected] Phone +61 2 9256 6600Website www.uhyhnsydney.com.au

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 Oppolzergasse 6, Vienna A-1010, AustriaContact Georg StögerEmail [email protected] +43 1 342 522 11Website www.uhy.at VILLACHUHY-Tax Wirtschaftstreuhand GmbHMoritschstrasse 2, Villach A-9500, AustriaContact Annemarie PippanEmail [email protected] +43 4242 2 67 64Website www.uhy.at

AZERBAIJANBAKU UHY AZAUDIT LLCBabek Avenue 12 A, Babek Plaza, 10th floor, Baku AZ1025, AzerbaijanContact Afig IsrafilovEmail [email protected] +994 12 488 06 18Website www.azaudit.az

BAHAMAS NASSAU

UHY Bain & AssociatesPO Box SS-5609 Suite E-1 Union Court, 107 Shirley Street, Nassau, Bahamas Contact John BainEmail [email protected] +1 242 322 6656Website www.uhy-bs.com

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BAHRAIN MANAMA

UHY El Sayed El Ayouty & Co, Certified Public AccountantsDiplomatic Area, Rashidiya Tower, 7th Floor, P.O. Box: 11869 Manama, Bahrain Contact Mohammed Al ShayebEmail [email protected] +973 1753 1631

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

CHITTAGONGUHY Syful Shamsul Alam & CoYunusco City Centre (9th Floor), 807 CDA Avenue, Nasirabad, GEC Circle, Chittagong, Bangladesh Contact Nasim Anwar Email [email protected] +880 31 2859281Website 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

BELARUSMINSK UHY BusinessCollegia LLCNekrasova Str. 114, BC CAPITAL, 2nd floor, office 31, Minsk, 220068, BelarusContact Denis KastsianEmail [email protected] Phone +375 17 287 81 88 Website www.collegia.by

BELGIUM BRUSSELSUHY-CDP PartnersRue de l’Hospice Communal 6, Brussels B-1170, BelgiumContact Chantal BollenEmail [email protected] Phone +32 2 663 11 20Website www.cdp-partners.be

LIÈGE UHY-CDP PartnersParc Industriel des Hauts-Sarts, Troisième Avenue 19,Herstal B-4040, BelgiumContact Jean NicoletEmail [email protected] +32 4 264 53 59Website www.cdp-partners.be

BOLIVIA LA PAZUHY H. Baldivieso & Luna S.R.L.Central Area, Batallon Colorados Street, The Condor Building No. 24, 5th Floor Office 508, La Paz, Bolivia Contact Roberto Baldivieso Email [email protected] Phone +591 2244 2224 Website www.baldiviesoyluna.com

BRAZILPORTO ALEGRE (International liaison office) UHY Moreira - AuditoresRua dos Andradas, 1001, Sala 1901 - Centro, Porto Alegre - RSCEP 90020-015, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br

BELO HORIZONTEUHY Moreira - AuditoresAvenida do Contorno, 6594 – 7.º andar, Edifício Amadeus-Bairro Savassi, Belo Horizonte-Minas Gerais 30110-044, BrazilContact Marcello Reis Email [email protected] +55 11 3255 6778Website www.uhymoreira.com.br

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BRASÍLIAUHY Moreira - AuditoresSBN Quadra 02, Bloco J, Ed. Engenheiro Paulo Maurício, Sala 1109, Asa Norte, Brasília-DF, 70.040-905, BrazilContact Diego Moreira Email [email protected] +55 51 3210 8000Website www.uhymoreira.com.br

CURITIBAUHY Moreira - AuditoresRua Padre Anchieta, 2454, Sala 1201, Bigorrilho, Curitiba, PR 80.730-000, Brazil Contact Diego MoreiraEmail [email protected] +55 41 3027 5501 Website www.uhymoreira.com.br

RIO DE JANEIROUHY Moreira - AuditoresRua Visconde de Inhaúma 50, Cobertura, 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 Marquês de Itú 61, Sala 82, 8º andar, Vila Buarque, São Paulo SP, 01223-001, BrazilContact Marcello ReisEmail [email protected] +55 11 3122 6333Website www.uhymoreira.com.br

CAMEROON DOUALA (International liaison office)UHY BBI Advisory & Audit 653 Boulevard Amadou AHIDJO, Immeuble Wrangler, 3eme Etage Douala - Akwa, CameroonContact Isaac Joel BELA BELINGAEmail [email protected] +237 697 54 60 99 or +33 761 88 09 10

LIMBEUHY BBI Advisory & AuditImmeuble FIFFA, Garden Junction, P.O. Box 590, Limbe, Cameroon Contact Isaac Joel BELA BELINGAEmail [email protected] +237 233 33 25 76

YAOUNDEUHY BBI Advisory & Audit Vallee Bastos, 3eme etage, Yaounde, CameroonContact Isaac Bela Belinga Email [email protected] +237 697 54 60 99

CANADAMONTREAL UHY Victor LLP759 Square Victoria, Suite 400, Montreal QC H2Y 2J7, CanadaContact Ken ShemieEmail [email protected] Phone +1 514 282 1836Website www.uhyvictor.com

TORONTOUHY McGovern Hurley LLP251 Consumers Road, Suite 800, Toronto, Ontario, M2J 4R3, CanadaContact Martin CairnsEmail [email protected] +1 416 496 1234Website www.uhymh.com

CHILESANTIAGO UHY Guiñazú & Asociados SpA.Virgilio Figueroa 6641, Las Condes, Santiago, ChileContact Juan Olivares H.Email [email protected] Phone +56 2 3213 8700 Website www.uhy-cl.com

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CHINASHANGHAI (International liaison office) ZhongHua Certified Public Accountants LLP6/F, 100 Bund Square, No. 100 South Zhongshan Road, Shanghai 200010, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

ANHUIZhongHua Certified Public Accountants LLP5F, Block A, Tonghe Tower, No.468 Huangshan Road, Hefei Anhui, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

BEIJINGZhongHua Certified Public Accountants LLP1F, No.55 Shatan Back Street, Dongcheng District, Beijing, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

GUANGDONGZhongHua Certified Public Accountants LLP 7/F, Yuexiu City Square North Tower, No. 445 Dongfeng Middle Road, Yuexiu Area, Guangzhou Guangdong, China Contact Ge YangEmail [email protected] Phone +86 20 3203 1536 Website www.zhonghuacpa.com

HANGZHOUZhongHua Certified Public Accountants LLPRoom 1701, Yuan Mao Building, No.1 Wen Er Xi Road, Hangzhou Zhejiang, ChinaContact Shuhao Shen Email [email protected] Phone +86 571 8669 3835 Website www.zhonghuacpa.com

JIANGSUZhongHua Certified Public Accountants LLP3rd Floor, No.1 Hua Yangang Chahar Road, Nanjing Jiangsu, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

SHANDONGZhongHua Certified Public Accountants LLP1407 Block B, Wanda Square, No.5 Jingsi Rd, Shizhong District, Jinan Shandong, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

SHENZHENZhongHua Certified Public Accountants LLP9F Financial Technology Building, Keyuan Road, Central Sci-Tech Park, Nanshan District, Shenzhen, ChinaContact Yong SunEmail [email protected] +86 (21) 6352 5500Website www.zhonghuacpa.com

COLOMBIABOGOTÁ UHY Rozo & Parra LtdaCalle 93 No 18 - 28, Oficina 702, Bogotá D.C., Colombia Contact Samuel Jesús Rozo MonsalveEmail [email protected] +57 1 6315407Website www.uhy-co.com

COSTA RICASAN JOSÉ UHY Auditores y Consultores, S.A.Curridabat, de Plaza del Sol, 700 metros al sur y 100 metros al oeste, San Jose Curridabat, Costa RicaContact Omar Pérez Rosales Email [email protected] +506 2281 3701Website www.uhy-cr.com

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CROATIASPLIT UHY HB EKONOM d.o.o.Hrvatske Mornarice 1H, Split HR-21000, CroatiaContact Helena BudisaEmail [email protected] Phone +385 21 381 120Website www.uhyincroatia.com

ZAGREBUHY RUDAN d.o.o.Ilica 213, Zagreb HR-10000, CroatiaContact Iva CerovskyEmail [email protected] Phone +385 1 39 06 374Website www.uhyincroatia.com

CYPRUSNICOSIA UHY Antonis Kassapis Limited89 Kennedy Avenue, Suite 201, Second Floor, PO Box 26624, Nicosia CY-1640, CyprusContact Antonis KassapisEmail [email protected] +357 22 379210 Website www.uhy.com.cy

CZECH REPUBLICPRAGUE (International liaison office) AUDITOR, spol. s r.o.Hastalska 6, Prague 1 110 00, Czech RepublicContact Georg Stöger Email [email protected] +420 224 800 411Website www.auditor.eu

BRNOAUDITOR, spol. s r.o.Dominikanske namesti 4/5, Brno 602 00, Czech RepublicContact Georg StögerEmail [email protected] +420 542 422 601Website www.auditor.eu

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

DENMARKCOPENHAGEN inforevisionBuddingevej 312, Copenhagen Søborg DK-2860, DenmarkContact Vibeke Düring JensenEmail [email protected] +45 39 53 50 00Website www.info-revision.dk

DOMINICAN REPUBLIC SANTO DOMINGOUHY Canahuate Calderon & AsociadosCalle César A., Canó No. 313, El Millón, Santo Domingo, Dominican RepublicContact Arabellis Calderón GonzálezEmail [email protected] Phone +1 809 567 5916Website www.uhycanahuatecalderon.com

ECUADORQUITO UHY Assurance & Services Cia. Ltda.Pedro Ponce Carrasco E9-25 y Av. 6 de Diciembre, Edificio Lennon, Piso 9, Quito, EcuadorContact Freddy Cevallos BustamanteEmail [email protected] +593 2 3530 204Website www.uhyassurance.ec

FINLANDJYVÄSKYLÄ (International liaison office) UHY TietoAkseli Puistokatu 2 C, Jyväskylä FIN-40100, FinlandContact Sanna VähäkömiEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

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HELSINKIUHY TietoAkseliLaajalahdentie 23, Helsinki FIN-00330, FinlandContact Harri KanervaEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

MIKKELIUHY TietoAkseliJääkärinkatu 33, Mikkeli FIN-50130, FinlandContact Sanna VähäkömiEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

OULUUHY TietoAkseliHallituskatu 29, Oulu FIN-90100, FinlandContact Sanna VähäkömiEmail [email protected] +358 10 3472 800Website www.tietoakseli.fi

FRANCEPARIS (International liaison office) UHY GVACS 81691, 105 avenue Raymond Poincaré, 75116, Cedex 16, Paris F-75771, France Contact Muriel NouchyEmail [email protected] +33 1 45 00 76 00Website www.uhygva.com

LYONAbscisse Compta40, rue Laure Diebold, F-69009 Lyon, France Contact Marc EscoffierEmail [email protected] Phone +33 4 78 83 41 41Website www.abscisse-consult.fr

GEORGIA TBILISI (International liaison office)UHY ABG Consulting 112 Kakheti Highway, Tbilisi, Georgia Contact Antimoz Zaridze Email [email protected] Phone +995 322 40 70 50 Website www.uhy-ge.com

TBILISIUHY ABG Consulting 4 Shio Mgvimeli Str., Tbilisi, Georgia Contact Antimoz Zaridze Email [email protected] Phone +995 322 40 70 50 Website www.uhy-ge.com

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

BREMENClostermann & Jasper Partnerschaft mbBKleiner Ort 5, Bremen D-28357, GermanyContact Tobias StuberEmail [email protected] Phone +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] Phone +49 221 36 00 60Website www.lko.de

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FRANKFURTUHY Wahlen & Mannsky Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Walther-von-Cronberg-Platz, 13 Frankfurt am Main 60594, GermanyContact Thomas Wahlen Email [email protected] +49 69 660 593 79 0

FRANKFURTUHY Wahlen & Partner Rechtsanwalte, Steuerberater, Wirtschaftsprufer Walther-von-Cronberg-Platz, 13 Frankfurt am Main D-60594, GermanyContact Thomas Wahlen Email [email protected] Phone +49 69 6605 9379 0Website www.uhy-wahlen.de

HAMBURGClostermann & Jasper Partnerschaft mbBReimersbrücke 5, Hamburg D-20457, GermanyContact Henning KuhlmannEmail [email protected] Phone +49 40 530 29 65 0 Website www.clostermann-jasper.de

MUNICHDr. Langenmayr GmbH WirtschaftsprüfungsgesellschaftSeidlstrasse 30/VII, Munich D-80335, GermanyContact Johannes BitzerEmail [email protected] Phone +49 89 55 17 07 81Website www.dr-langenmayr.de

ROSTOCKUHY Lauer & Dr. Peters KGGerhart-Hauptmann-Straße 14, Rostock D-18055, GermanyContact Ulla Peters Email [email protected] Phone +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 602Website www.kullen-mueller-zinser.de

GHANAACCRA UHY Voscon Chartered AccountantsNo C 806/4 Boundary Road, Tudu, adjacent to City Paints Supply, Accra, GhanaContact Henry Djangmah Email [email protected] Phone +233 302 683430 Website www.uhyvoscon-gh.com

ACCRAUHY Godwinson (Chartered Accountant)C 904/15 Olusegun Obasanjo Way, Pig Farm Junction R/A (Geoman House), Accra, GhanaContact Godwin AzasuEmail [email protected] +233 302 232 655Website www.uhygodwinson-gh.com

GREECEATHENS (International liaison office) UHY Axon Certified Auditors S.A.75 Patision Street, Athens GR-10434, GreeceContact Stavros Nikiforakis Email [email protected] Phone +30 210 82 11 754Website www.axonaudit.gr

CRETEUHY Axon Certified Auditors S.A.Gefyra Kladisou, Nea Kydonia, Chania, Crete GR-73 100Contact Stavros NikiforakisEmail [email protected] Phone +30 28210 95120Website www.axonaudit.gr

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GUATEMALAGUATEMALA CITY UHY Pérez & Co2a calle 24-00 zona 15 Vista Hermosa II, Edificio Domani, Nivel 17 Oficina 1702, Guatemala City, GuatemalaContact René Pérez OrdóñezEmail [email protected] Phone +502 2503 5900Website www.uhy-perez.com

GUERNSEYST PETER PORT Louvre Trust (Guernsey) Limited1st Floor, St Peters House, Le Bordage, St Peter Port, Guernsey, GY1 1BR, GuernseyContact Derek Baudains Email [email protected] Phone +44 (0)1481 727 249Website www.louvregroup.com

HONDURAS TEGUCIGALPA UHY Auditores y Consultores, S.A.Tres Caminos 5ta calle, No. 354, M.D.C, Tegucigalpa, HondurasContact Omar Pérez RosalesEmail [email protected] +504 2239 1305Website www.uhy-hn.com

HONG KONG HONG KONGUHY Vocation 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

HONG KONGTai 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

HUNGARYBUDAPEST Bergmann Accounting & Auditing186 Váci út, Budapest H-1138, HungaryContact Péter BergmannEmail [email protected] +36 1 238 9000Website www.bergmann.hu

INDIAKOLKATA (International liaison office) Lodha & CoEsplanade Mansion, 14 Government Place (East), Kolkata 700 069, IndiaContact R. P. SinghEmail [email protected] Phone +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 Sunil HansrajEmail [email protected] Phone +91 22 2498 1516Website www.cnj.in

BANGALORE YCRJ & AssociatesNo 236, Pushagiri Bhavan, 3rd Floor, F Block, 14th Main, Sahakarnagar, Bangalore 560092, IndiaContact Yashavanth KhanderiEmail [email protected] Phone +91 80 2362 3395Website www.cnj.in

CHENNAILodha & CoGuru Kirpa Nivas, 20/7 Lalithapuram Street, Opp. Sree Goudiya Mutt, Royapettah, Chennai 600 014, Tamil Nadu, IndiaContact G. Subramania Sarma Email [email protected] +91 44 28131157Website www.lodhaco.com

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CHENNAIYCRJ & AssociatesNo. 23, First Cross Street, 2nd Main Road, Annaji Rao Nagar, Chennai West K K Nagar, 600078, India Contact Rajnish RaoEmail [email protected] +91 44 23765388Website www.cnj.in

HYDERABADLodha & CoPlot No.84, BHEL Enclave, Akbar Road, Secunderabad 500 009, IndiaContact Someswara Kenguva Email [email protected] +91 40 27953116Website www.lodhaco.com

HYDERABADYCRJ & Associates5-25/1, Prashanth Nagar Colony, Old Alwal Road, Hyderabad 500015, IndiaContact Rajnish RaoEmail [email protected] +91 40 32591201Website www.cnj.in

JAIPURLodha & CoKhetan Bhawan, Mirza Ismail Road, Jaipur 302001, IndiaContact Vijay Shrimal Email [email protected] +91 141 237 0662Website www.lodhaco.com

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

MUMBAIDarshan Bheda & Associates437/B Kewal Industrial Estate, Senapati Bapat Marg, Lower Parel, Mumbai, 400 013, IndiaContact Darshan BhedaEmail [email protected] Phone +91 22 2495 0011/21 Website 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 Email [email protected] Phone +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] Phone +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] Phone +353 42 933 9955Website www.fdw.ie

BALBRIGGANUHY Farrelly Dawe White LimitedUnits 4A & 4G, Fingal Bay Business Park, Balbriggan, Co. Dublin, IrelandContact Richard BerneyEmail [email protected] Phone +353 1 849 1633Website www.fdw.ie

DUBLINUHY Farrelly Dawe White LimitedFitzwilliam Hall, Fitzwilliam Place, Dublin 2, IrelandContact Alan FarrellyEmail [email protected] Phone +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 28 904 46209Website www.fdw.ie

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

ISRAELTEL AVIV UHY 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

ITALY

In compliance with local legal requirements, Audit & Assurance services are carried out in Italy by UHY Bompani Srl. UHY Bompani Srl is a legally distinct entity from UHY Advisor Srl and its affiliate firms, FiderConsult Srl and UHY Associati Stprl, which are dealing with Tax, Accounting & Business Services.

MILAN (International liaison office)UHY Bompani Srl (Audit)Via Bernardino Telesio 2, Milan 20145, ItalyContact Andrea FantechiEmail [email protected] Phone +39 02 498 6350/7 Website www.uhyitaly.com

ROME (International liaison office) UHY Advisor Srl (Tax & Accounting)Via Birmania 81, Rome 00144, ItalyContact Cristiano FasanariEmail [email protected] +39 06 591 7469 Website www.uhyitaly.com

BRESCIAUHY Bompani Srl (Audit)Contrada Santacroce 5, Brescia 25121, ItalyContact Gabriella RicciardiEmail [email protected] +39 030 8775773Website www.uhyitaly.com

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FLORENCEFiderConsult Srl (Tax & Accounting)Viale G. Mazzini 26, Florence 50132, ItalyContact Simone BiagiottiEmail [email protected] Phone +39 055 2347 902 Website www.uhyitaly.com

FLORENCEUHY Bompani Srl (Audit)Viale G. Mazzini 26, Florence 50132, ItalyContact Simone SartiniEmail [email protected] Phone +39 055 747 7276 Website www.uhyitaly.com

MILANFiderConsult Srl (Tax & Accounting)Via Bernardino Telesio 2, Milan 20145, Italy Contact Cristiano Fasanari Email [email protected] Phone +39 02 4801 2534 Website www.uhyitaly.com

MILANUHY Advisor Srl (Tax & Accounting) Via Bernardino Telesio 2, Milan 20145, ItalyContact Sabino DenteEmail [email protected] Phone +39 02 48012534Website www.uhyitaly.com

MILAN UHY Associati S.t.p.r.l. (Tax & Accounting) Via Bernardino Telesio 2, Milan 20145, ItalyContact Sabino DenteEmail [email protected] Phone +39 02 48012534Website www.uhyitaly.com

NOVARAUHY Associati S.t.p.r.l. (Tax & Accounting) Via Pietro Azario 2, Novara 28100, ItalyContact Sabino DenteEmail [email protected] Phone +39 0321 466493Website www.uhyitaly.com

NOVARAUHY Bompani Srl (Audit)Via Pietro Azario 2, Novara 28100, ItalyContact Gabriella RicciardiEmail [email protected] Phone +39 0321 466493Website www.uhyitaly.com

PADOVAUHY Bompani Srl (Audit)Via Curzola 11, Padova 35135, ItalyContact Andrea FantechiEmail [email protected] +39 049 825 7892 Website www.uhyitaly.com

ROME FiderConsult Srl (Tax & Accounting)Via Birmania 81, Rome 00144, ItalyContact Paolo Lenzi Email [email protected] Phone +39 06 591 7469 Website www.uhyitaly.com

ROMEUHY Bompani Srl (Audit)Via Birmania 81, Rome, 00144, ItalyContact Andrea D’AmicoEmail [email protected] Phone +39 06 5917469Website www.uhyitaly.com

TRENTOUHY Bompani Srl (Audit)Via Torre d’Augusto 37, Trento 38122, ItalyContact Sabino DenteEmail [email protected] +39 0461 1636211Website www.uhyitaly.com

VIAREGGIOUHY Bompani Srl (Audit)Piazza Viani 11/A, Viareggio (LU) 55049, ItalyContact Simone SartiniEmail [email protected] Phone +39 058 4393 0005 Website www.uhyitaly.com

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JAPANTOKYO (International liaison office) UHY Tokyo & CoPlace Canada 3F, 7-3-37 Akasaka, Minato-ku, Tokyo 107-0052, JapanContact Nobuyuki Hara Email [email protected] Phone +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] Phone +81 75 645 1356Website www.uhy-tokyo.or.jp

JORDANAMMAN UHY Arab Auditors8 Al-Qayrawan St, Alrabieh, PO Box 17906, Amman 11195, JordanContact Nabil Haddad Email [email protected] Phone +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] Phone +7 727 381 62 87Website www.uhy-kz.com

AKTOBEUHY SAPA-Consulting LLP48A Aiteke-Bi Street, Apt.7, Aktobe, Aktobe Oblast 030000, KazakhstanContact Saltanat YessengazinaEmail [email protected] Phone +7 727 381 62 87Website www.uhy-kz.com

ASTANAUHY SAPA-Consulting LLP18 Momyshuly Street, Apt. 172, Almaty District, Astana 010000, KazakhstanContact Saltanat YessengazinaEmail [email protected] Phone +7 727 381 62 87Website www.uhy-kz.com

ATYRAUUHY SAPA-Consulting LLP13 Mechnikov Thoroughfare, Apt.1, Atyrau, Atyrau Oblast 060011, KazakhstanContact Saltanat YessengazinaEmail [email protected] Phone +7 727 381 62 87Website www.uhy-kz.com

SHYMKENTUHY SAPA-Consulting LLP39 Republic Street, Apt. 9, Abay District, Shymkent, South Kazakhstan Oblast 16002, KazakhstanContact Saltanat YessengazinaEmail [email protected] Phone +7 727 381 62 87Website 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] Phone +7 727 381 62 87Website www.uhy-kz.com

KENYANAIROBI UHY Kenya PO Box 13550-00800, 1st Floor, Centro House, Ring Road, Westlands, Nairobi, KenyaContact Mwai Mbuthia Email [email protected] Phone +254 20 444 7196Website www.uhy-ke.com

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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] Phone +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] Phone +82 2 2268 6934Website www.seiltax.co.kr

SONGPA, SEOULUHY Seil Accounting CorpRoom 507, 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] Phone +82 2 780 3377Website www.seiltax.co.kr

KUWAITKUWAIT CITY UHY Fawzia Mubarak Al-HassawiAl-Hamra Business Tower, 18 Floor, Block B, Sharq Area, Kuwait City, PO Box 20316, Safat, Kuwait 13064, KuwaitContact Fawzia Al-HassawiEmail [email protected] +965 2220 2221Website www.uhy-kw.com

LEBANONBEIRUT UHY Andy BryanMallah Center, Fifth Floor, Jal el Dib Square, Beirut, LebanonContact Elie Abboud Email [email protected] Phone +961 4 717781Website www.uhy-lb.com

LUXEMBOURGLUXEMBOURG UHY Fibetrust S.àr.l.38 Boulevard Napoléon 1er, L-2210 LuxembourgContact Jürgen Fischer Email [email protected] Phone +352 263 7711Website www.fibetrust.lu

MALAYSIAKUALA LUMPUR UHY Suite 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] +60 3 2279 3088 Website www.uhy.com.my

JOHOR BAHRU UHYLot 19.01, Level 19, Public Bank Tower, 19 Jalan Wong Ah Fook, Johor Bahru, Johor 80000, MalaysiaContact Ms Teoh Bee SinEmail [email protected] +60 7 222 2828Website www.uhy.com.my

PENANGUHY TAC51-11-F, Menara BHL, Jalan Sultan Ahmad Shah, Penang 10150, Malaysia Contact Aik Chuan Yeoh Email [email protected] +604 210 0100Website www.uhy.com.my

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PENANGUHY Loh2nd Floor, Silver Square, 309-J, Perak Road, 10150, Penang, MalaysiaContact Loh Chye TeikEmail [email protected] +604 281 4628Website www.uhy.com.my

MALTATA’ XBIEX UHY Pace, Galea Musù & CoMatilda Court, 35/2, Giuseppe Cali’ Street, Ta’ Xbiex XBX 1423, MaltaContact David Pace Email [email protected] +356 2131 1814Website www.uhymalta.com

MAURITIUSPORT LOUIS UHY & CoDuke of York Street, Champ de Mars, Port Louis, MauritiusContact Nirmal Heeralall Email [email protected] +230 213 34 61Website www.uhy.co.mu

MEXICOMEXICO CITY (International liaison office) UHY Glassman Esquivel y Cía S.C.Av. Paseo de la Reforma No. 195 Pisos 16, 17 y P.H., Del. Cuauhtémoc, Col. Cuauhtémoc, Mexico D.F. C.P. 06500, MexicoContact Oscar Gutiérrez Esquivel Email [email protected] +52 55 5566 1888Website www.uhy-mx.com

MONTERREYUHY Glassman Esquivel y Cía S.C.Batallón de San Patricio 109, Pisos 10 y 11, Col. Valle Oriente, San Pedro Garza García, Monterrey, N.L. 66260, MexicoContact Oscar Gutiérrez EsquivelEmail [email protected] +52 55 5566 1888Website www.uhy-mx.com

VILLAHERMOSAUHY Glassman Esquivel y Cía S.C.C. Leona Vicario No. 115, Col. El Gringo, Cárdenas Tabasco, C.P. 86590,Villahermosa Tabasco, MexicoContact Oscar Gutiérrez EsquivelEmail [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

MOZAMBIQUE MAPUTOUHY Sociedade de Ensino e Consultoria, LimidaRua Monte Tumbine, No. 126, R/C, Esquina c/ Rua Licenciado Coutinho, Bairro da Malhangalene Maputo, MozambiqueContact Carlos Sitoe Email [email protected] +258 21 417947

MYANMAR YANGONNgwe Inzaly Audit FirmRoom 801, Tower B, 50th Street Condominium (AMPS), 50th Street, Between Maha Bandula Road & Merchant Road, Botahtaung Township, Yangon, MyanmarContact Aye Thida Email [email protected] Phone +95 (1) 397 424 Website www.ngweinzalyaudit.com

NETHERLANDSEINDHOVEN Govers Accountants/ConsultantsBeemdstraat 25, 5653 MA Eindhoven, NetherlandsContact Paul MenckeEmail [email protected] +31 40 2 504 504Website www.govers.nl

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NEW ZEALANDAUCKLAND (International liaison office) UHY Haines Norton (Auckland) Ltd22 Catherine Street, Henderson, Auckland 0612, New ZealandP O Box 21 143, Henderson, Auckland 0650, New Zealand Contact Grant Brownlee Email [email protected] +64 9 839 0087Website www.uhyhn.co.nz

HELENSVILLE UHY Haines Norton (Auckland) Ltd34 Commercial Road, Helensville 0840, New ZealandPO Box 17, Helensville 0840, New ZealandContact Mark FosterEmail [email protected] +64 9 420 7972Website www.uhyhn.co.nz

KUMEUUHY Haines Norton (Auckland) Ltd34 Commercial Road, Helensville 0840, New ZealandPO Box 17, Helensville 0840, New ZealandContact Mark FosterEmail [email protected] +64 9 974 4522Website www.uhyhn.co.nz

NIGERIALAGOS (International liaison office) UHY Maaji & Co22 Town Planning Way, Ilupeju, Lagos, Lagos State, NigeriaContact Gabriel Idahosa Email [email protected] +234 1 761 4671Website www.uhy-ng-maaji.com

WUSE UHY BensonSuite 203/205 Anbeez Plaza, 15 Ndola Crescent, Wuse Zone 5, Abuja FCT, NigeriaContact Benson Ugwu Email [email protected] +234 803 720 2120Website 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] Phone +234 9 670 5527Website www.uhy-ng-maaji.com

BENIN CITYUHY Maaji & Co28 Sakponba Road, 2nd Floor Suite 2, Benin City, Edo State, NigeriaContact Lawrence U. Etukakpan Email [email protected] +234 803 547 4613Website www.uhy-ng-maaji.com

EBUTE-METTAUHY Benson78 Murtala Mohammed Way, Ebute-Metta, Lagos State, Nigeria Contact Geoffrey ChukwunyereEmail [email protected] +234 803 328 3897Website www.uhy-ng-majji.com

EJIGBOUHY BensonSuite 17, Block B1, Iyana Ejigbo Shopping Arcade, 61-67 Egbe Road, Iyana Ejigbo, Lagos State, NigeriaContact Olufemi OkhiriaEmail [email protected] +234 808 916 0880Website www.uhy-ng-benson.com

GARKIUHY Maaji & CoShekinah Plaza, Plot 1 Samuel Ladoke Akintola Boulevard,Garki 2, Abuja FCT, NigeriaContact Mada ChagwaEmail [email protected] Phone +234 803 452 3361Website www.uhy-ng-maaji.com

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KADUNAUHY Maaji & Co1 Kachia Expressway, Jupari Intl School, Television Village, PO Box 5058, Kaduna, Kaduna State, NigeriaContact Nuhu Bargo Email [email protected] Phone +234 803 317 4231Website www.uhy-ng-maaji.com

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

LOKOJAUHY Maaji & CoKogi Circle, Lokoja, Kogi State, NigeriaContact Gabriel Idahosa Email [email protected] +234 1 761 4671Website www.uhy-ng-maaji.com

MAIDUGURIUHY Maaji & CoShop 15, Bagana Place, Opp 777 Housing Estate, Kano-Jos Road, PO Box 2444, Maiduguri, Borno State, NigeriaContact Mada Chagwa Email [email protected] +234 76 233 106Website www.uhy-ng-maaji.com

OWERRIUHY Benson9 Mbari Street, Ikenegbu Layout, Owerri Imo State, NigeriaContact Ndubuisi OgueriEmail [email protected] +234 803 435 5231Website www.uhy-ng-maaji.com

PORT HARCOURTUHY Maaji & Co9 Aba Road (Heritage Bank Building), Port Harcourt, NigeriaContact Vincent Nehikhare Email [email protected] +234 703 039 9996Website 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), PO Box 7154 Majorstuen, Oslo N-0307, NorwayContact Kirsti ArmannEmail [email protected] Phone +47 23 20 49 00Website www.rg.no

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

ÅLESUNDRevisorgruppen Møre ASLangelandsvn 17, N-6010 Ålesund, Norway Contact Atle Birger Flø Email [email protected] +47 40 00 69 23Website www.rg.no

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ÅNDALSNESRevisorgruppen Åndalsnes ASLangelandsvn 17, N- 6010 Ålesund, Norway Contact Endre Engen Email [email protected] +47 71 22 46 10Website www.rg.no

BERGENRevisorgruppen Hordaland ASNøstegaten 56, N- 5011 Bergen, NorwayContact Roger SleireEmail [email protected] +47 55 21 07 80Website www.rg.no

BODØBodø revisjonskontor ASPostboks 1171, Bodø 8001, NorwayContact Jørund TingvandEmail [email protected] +47 75 55 17 90Website www.borev.no

DRAMMENRevisorgruppen Drammen ASVintergata 11, PO Box 4130, Gulskogen N-3005, NorwayContact Roald Skeide Email [email protected] +47 40 00 10 93Website www.rg.no

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), PO Box 56, Kristiansand N-4610, NorwayContact Ingemar Kørling Email [email protected] +47 38 04 18 90Website www.rg.no

KVAM/NORHEIMSUNDRevisorgruppen Hordaland ASSandvenvegen 43, Norheimsund 5600, NorwayContact Roger SleireEmail [email protected] +47 56 55 00 70Website www.rg.no

NAMDALRevisorgruppen Namdal AS(Sverres gate 23), PO Box 407, Namsos N-7801, NorwayContact Sylvia GladsøEmail [email protected] +47 74 27 40 66Website www.rg.no

OSLORevisorgruppen Oslo AS(Oscars gate 30), PO Box 7154 Majorstuen, Oslo N-0307, NorwayContact Mari Østbø Email [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 88Website www.rg.no

STJØRDALRevisorgruppen Trøndelag ASKjøpmannsgt. 12, Stjørdal N-7500, NorwayContact Rune Fiskerstrand Email [email protected] +47 74 82 96 00Website www.rg.no

TRONDHEIMRevisorgruppen Trøndelag ASVestre Rosten 69, N-7072 Heimdal, NorwayContact Rune Fiskerstrand Email [email protected] +47 72 59 75 00Website www.rg.no

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ULSTEINVIKRevisorgruppen Møre AS(Sjøgata 41), PO Box 331, Ulsteinvik N-6065, NorwayContact Atle Birger Flø Email [email protected] +47 40 00 69 23Website www.rg.no

PAKISTANLAHORE (International liaison office) UHY Hassan Naeem & Co193-A Shah Jamal, Lahore 54000, PakistanContact Ibne HassanEmail [email protected] +92 42 3540 3550Website www.uhy-hnco.com

ISLAMABADUHY Hassan Naeem & CoWest Lower Ground, Pak Plaza (19-A), Fazal ul Haq Road, Blue Area, Islamabad, PakistanContact Syed Muhammad AliEmail [email protected] +92 51 2873431-3Website www.uhy-hnco.com

KARACHIUHY Hassan Naeem & Co402, Progressive Centre, 30-A, Block 6, P.E.C.H.S. Shahrah-e-Faisal, Karachi, PakistanContact Imran IqbalEmail [email protected] +92 21 3430 4082Website www.uhy-hnco.com

PALESTINIAN AUTHORITYHEBRON UHY Hassouneh Auditing FirmAL-Jawhara Bld., AL-Haras Street, Hebron, Palestinian AuthorityContact Murad HassounehEmail [email protected] +9702 2255750Webstie www.haf.ps

PANAMAPANAMA CITY UHY Botello & MarquezVista Hermosa, Francisco Filos Avenue, A-Estrada Building #30-32, Office 1 PO Box 0830-01178, Panama City, PanamaContact Diógenes Botello V. Email [email protected] +1 507 394 4428Website www.uhy-pa.com

PERULIMA (International liaison office) UHY Sandoval Aliaga y AsociadosAv. Manuel Olguín Nº 745 Of. 404A Urb. El Derby - Santiago de Surco, PeruContact Carlos Sandoval Aliaga Email [email protected] Phone +51 999-097105Website www.uhyenperu.com

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

LIMAUHY 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

LIMAUHY Carlos 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

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LIMAUHY Blancas Sandoval & Asociados, SACAv. La Encalada 1257, Of. 902, Urb. El Polo Hunt, Surco, Lima 33, Peru Contact Carlos Hugo SandovalEmail [email protected] +51 1 707 3872 Website www.blancassandoval.com

PHILIPPINES MAKATI CITY UHY M.L. Aguirre & Co. CPAs1806 Cityland, Pasong Tamo Tower, 2210 Chino Roces Ave, Makati City, Manila 1231, PhilippinesContact Michael L AguirreEmail [email protected] +632 892 2568Website www.mlaguirre.org

POLANDWARSAW Biuro Audytorskie Sadren Sp. z o.o.Srebrna 16, 1st Floor, Warsaw PL-00-810, Poland Contact Wieslaw Lesniewski Email [email protected] +48 22 621 72 16Website www.sadren.com.pl

WARSAW UHY ECA GroupGdanska 45A, Warsaw 01-633, PolandContact Michal KolosowskiEmail [email protected] +48 22 633 03 00Website www.uhy-pl.com

KRAKÓW UHY ECA GroupMoniuszki 50, Kraków 31-523, PolandContact Roman SeredynskiEmail [email protected] +48 12 417 78 00Website www.uhy-pl.com

POZNA Ń UHY ECA GroupNoskowskiego 2/3, Pozna´ n 61-704, PolandContact Piotr WozniakEmail [email protected] +48 61 670 97 70Website www.uhy-pl.com

WROCŁAW UHY ECA GroupSokolnicza 34/38, Wroclaw 53-676, PolandContact Piotr WozniakEmail [email protected] +48 71 725 91 20Website www.uhy-pl.com

ZABRZE UHY ECA GroupPawliczka 25, Zabrze 41-800, PolandContact Roman SeredynskiEmail [email protected] +48 32 376 41 40Website www.uhy-pl.com

PORTUGALLISBON (International liaison office) UHY & Associados SROC LdaCampo Grande, 28 - 5° C, Lisboa P-1700-093, PortugalContact António SantosEmail [email protected] +351 21 761 3330Website www.uhy-portugal.pt

AZORES UHY & Associados SROC LdaAv. Infante D. Henrique, 3 - 1º, Ponta Delgada P-9500-150, PortugalContact Manuel BrancoEmail [email protected] + 351 296 283 246Website www.uhy-portugal.pt

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

LISBONUHY Consulting S.A.Campo Grande, 28 - 5° A/D, Lisbon P-1700-093, PortugalContact António OliveiraEmail [email protected] +351 21 761 3330Website www.uhy-portugal.pt

PORTOUHY & Associados SROC LdaRua Joao das Regras 284, 3° - salas 5 e 8, Porto P-4000-291, PortugalContact António SantosEmail [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

QATARDOHA UHY Ammo & CoOffice No. 9, 4th Floor, Al Emadi Building, Building No. 86, Zone 39, Street 340, Salwa Road, Doha, PO Box 40344, DohaContact Mohamed Shady Email [email protected] +974 4498 9453Website www.uhy-qa.com

ROMANIABUCHAREST UHY Audit CD S.r.l.142 Jiului Street, Suites 3/4, First District, Bucharest, RomaniaContact Camelia Dobre Email [email protected] +40 72 236 4684 Website www.uhy-ro.com

RUSSIAN FEDERATIONMOSCOW UHY Yans-Audit LLC1, 8 Marta Street, Building 12, Block 3, Business Centre TRIO, 4th floor Moscow RUS-127083, Russian FederationContact Nikolay Litvinov Email [email protected] +7 495 103 10 51Website www.uhy-yans.ru

ST. PETERSBURGUHY EKA LLCShaumyana pr., h.18, office 310, St. Petersburg RUS-195112, Russian FederationContact Elena SedavkinaEmail [email protected] +7 812 622 12 13Website www.eccona.ru

SAUDI ARABIAJEDDAH (International liaison office) UHY Abdul Jabbar Certified Accountants and Consultants OfficeAbeer Building, Waleel Al Ahad Street, Near Al Askan Building, PO Box 3808, Jeddah, Jeddah 21481, Saudi ArabiaContact Elsayed ElbousseryEmail [email protected] +96 612 614 1080 Website www.uhy-sa.com

RIYADH UHY Abdul Jabbar Certified Accountants and Consultants OfficeAl Murabba Region, Dabab Tower, Office 7, 2nd Floor, Riyadh, Saudi ArabiaContact Elsayed ElbousseryEmail [email protected] +966 505 200 552 Website www.uhy-sa.com

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SERBIABELGRADE UHY Revizija d.o.o.Kosovska 1, Belgrade 11000, SerbiaContact Jasmina MacuraEmail [email protected] +381 11 334 11 90 Website www.uhy-ekirevizija.rs

SEYCHELLES MAHÉUHY Premier Financial Services Limited A3, Bel Etang, Mont Fleuri, Mahé, SeychellesContact Vimal DamryEmail [email protected] +248 430 3777Website www.premier-seychelles.com

SINGAPORESINGAPORE UHY Lee Seng Chan & Co6001 Beach Road, #14-01 Golden Mile Tower, Singapore 199589, SingaporeContact Sen Choon LeeEmail [email protected] +65 6395 5100Website www.uhylsc.com.sg

SLOVAK REPUBLIC BRATISLAVA (International liaison office) AUDITOR SK s.r.o.Franv a Krála 35, Bratislava SK-811 05, SlovakiaContact Georg Stöger Email [email protected] +421 2 544 14 660Website www.auditor.eu

PIESTANYAUDITOR SK s.r.o.Nam. SNP 4, Piestany SK-921 01, SlovakiaContact Georg Stöger Email [email protected] +421 2 544 14 660Website www.auditor.eu

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

BARCELONAUHY Fay & CoC/ Diagonal 458, 7ª planta, Barcelona E-08006, SpainContact Fé LópezEmail [email protected] +34 93 419 8821Website www.uhy-fay.com

MADRIDUHY Fay & CoC/ Serrano, 1-4º, Madrid E-28001, SpainContact Max Gosch Email [email protected] +34 91 426 0723Website www.uhy-fay.com

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MALAGAUHY Fay & CoPlaza de la Solidaridad 7, Edificio Araucaria, 11-6ºB, Malaga E-29002, SpainContact Agustin CruzEmail [email protected] +34 952 060 469 Website www.uhy-fay.com

SANTA CRUZ DE TENERIFEAuditores AsociadosC/ Fuente de Santa Cruz, Nº 3-3º, Santa Cruz de Tenerife E-38001, SpainContact Juan Salle BarreiroEmail [email protected] +34 922 151 010Website www.aag.es

SANTANDERTecnisa Campos, S.A.C/ Calvo Sotelo, 6-2º, Santander 39002, Spain Contact Belen Campos EchevarriaEmail [email protected] +34 942 21 46 50Website www.tecnisa-campos.com

SANTIAGO DE COMPOSTELAAuditores AsociadosAvda. de Fernando de Casas Novoa, 37 Edif. CNL portal B-3º Planta, Santiago de Compostela E-15707, SpainContact Francisco LoimilEmail [email protected] +34 981 562 880Website www.aag.es

SWEDENMALMÖ Revisorerna SydStorgatan 22A, Malmö SE-211 42, SwedenContact Rolf Nilsson Email [email protected] Phone +46 40 39 67 90Website www.revisorernasyd.se

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

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

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

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

TAIWANTAIPEI UHY L&C Company, CPAsSuite 2, 2nd Floor, No. 20 Beiping East Road, Taipei 10049, TaiwanContact Lawrence Lin Email [email protected] Phone +886 2 2391 5555Website www.uhy-taiwan.com.tw

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THAILANDBANGKOK UHY Yongyuth Accounting and Son Co. Ltd.373/40-42 Soi Wang Lang 13, Wang Lang Road, Bangkoknoi, Bangkok 10700, ThailandContact Panit Mokarakorn Email [email protected] +66 2 4128327 Website www.uhy-th.com

TUNISIATUNIS UHY CNBATour Narcisse, Avenue du Japon, Montplaisir, Tunis, TunisiaContact Raoudha Ben AbdelkrimEmail [email protected] +216 71 951 058 Website www.uhy-cnba.com

TURKEYISTANBUL (International liaison office) UHY UZMAN Sworn In CPA and Independent Auditing Inc. Büyükdere Cad. Kervangeçmez Sok, Osman Keçeli Merkezi No.3, 3 K:4 Mecidiyeköy, Istanbul 34387, Turkey Contact Şenol Çudin Email [email protected] Phone +90 212 272 56 00 Website www.uhy-uzman.com.tr

ANKARA UHY Peten Sworn in CPA Mustafa Kemal Mah. 22, Sokak 22/7 Çankaya, Ankara, TurkeyContact Umur Peten Email [email protected] Phone +90 312 219 64 65 Website www.uhy-peten.com

ANKARA UHY ÖZCAN & ÖZCAN Law Office Muhsin Yazıcıoğlu Cad, 1433 Sk. Hilal Apt. No:35/3, Çukurambar /Çankaya, Ankara, TurkeyContact H. Asim Özcan Email [email protected] Phone +90 312 417 41 10 Website www.uhy-ozcanlaw.com

ISTANBUL UHY ÖZCAN & ÖZCAN Law Office Rumeli Caddesi Suzi Bey Apt, No:14/10 Nişantaşı, Şişli, Istanbul, Turkey Contact H. Asim Özcan Email [email protected] Phone +90 212 233 18 32 Website www.uhy-ozcanlaw.com

ISTANBUL UHY DENETIM Certified Public Accountancy LLP Büyükdere Cad. Kervangeçmez Sok, Osman Keçeli Iş Merkezi No:3, 3 K:4 Mecidiyeköy, Istanbul 34387, TurkeyContact Sureyya Gündoğdu Email [email protected] Phone +90 212 272 56 00 Website www.uhy-denetim.com

UGANDA KAMPALA UHY Thakkar & Associates, Certified Public Accountants1 MacKenzie Close, Kololo, Kampala, UgandaContact Sam ThakkarEmail [email protected] +256 417 229200Website www.uhy-ug.com

UKRAINEKIEV UHY Prostor Ltd14 Vasilkovskaya Street, Office 315, Mailbox 12, Kiev UA-03040, UkraineContact Alexander KoinovEmail [email protected] Phone +380 44 492 8716Website www.uhy-prostor.com

UNITED ARAB EMIRATESDUBAI (International liaison office) UHY Saxena16th Floor, Mazaya Business Avenue, BB2 Tower, Jumeirah Lake Towers, PO Box 23271, Dubai, United Arab EmiratesContact David J. Burns MBE Email [email protected] +971 4 425 6616Website www.uhyuae.com

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DUBAI UHY Saxena Office 305, Al Rustmani Area, Al Quoz, PO Box 23271, Dubai, UAE Contact Sumeet Nayyar Email [email protected] Phone +971 4 425 6616 Website www.uhyuae.com

HAMRIYA, SHARJAHUHY Saxena15G-18, Leased office building 15, PO Box 50077, Hamriya Free Zone, Sharjah, UAEContact Farook KhimaniEmail [email protected] Phone +971 4 425 6616Website www.uhyuae.com

JEBEL ALI UHY Saxena Jebel Ali Free Zone, BS06 - WS103, PO Box 17870, Technopark, Dubai, UAE Contact Shivani Saxena Email [email protected] Phone +971 4 881 4199 Website 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] Phone +44 20 7216 4600Website www.uhy-uk.com

ABERGAVENNYUHY Hacker Young23 Nevill Street, Abergavenny, Monmouthshire NP7 5AA, United KingdomContact Steve Theaker Email [email protected] Phone +44 1873 852 124Website www.uhy-uk.com/abergavenny

ASHFORDUHY Hacker YoungStoke House, Church Road, Ashford, Kent TN23 1RD, United KingdomContact Allan HickieEmail [email protected]/ashford Phone +44 1233 722 970Website www.uhy-uk.com/ashford

BELFASTUHY Hacker Young FitchGordon Street Mews, 27-29 Gordon Street, Belfast BT1 2LG, Northern IrelandContact Iain LundieEmail [email protected] Phone +44 28 9032 2047Website www.uhy-uk.com/belfast

BIRMINGHAMUHY Hacker Young9-11 Vittoria Street, Birmingham B1 3ND, United KingdomContact Malcolm Winston Email [email protected] Phone +44 121 233 4799Website www.uhy-uk.com/birmingham

BRIGHTON & HOVEUHY Hacker Young168 Church Road, Brighton & Hove, East Sussex BN3 2DL, United KingdomContact Richard Simmons Email [email protected] Phone +44 1273 726 445Website www.uhy-uk.com/brighton

BRISTOLUHY Hacker Young130 Aztec, Aztec West, Bristol BS32 4UB, United KingdomContact Denise Clark Email [email protected] Phone +44 1454 629 636Website www.uhy-uk.com/bristol

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BROADSTAIRSUHY Hacker YoungKent Innovation Centre, Thanet Reach Business Park, Millennium Way, Broadstairs, Kent CT10 2QQ, United KingdomContact Allan HickieEmail [email protected] Phone +44 1843 609 276Website www.uhy-uk.com/broadstairs

CAMBRIDGEUHY Hacker Young1st Floor, 51 Cambridge Place, Cambridge CB2 1NS, United KingdomContact James Price Email [email protected] Phone +44 1223 352 823Website www.uhy-uk.com/cambridge

CHESTERUHY Hacker YoungSt John’s Chambers, Love Street, Chester CH1 1QN, United KingdomContact John Ierston Email [email protected] Phone +44 1244 320 532Website www.uhy-uk.com/chester

JARROWUHY Torgersens7 Grange Road West, Jarrow, Tyne & Wear NE32 3JA, United KingdomContact Martin Johnson Email [email protected] Phone +44 191 428 0001Website www.uhy-torgersens.com

LETCHWORTHUHY Hacker Young PO Box 501, The Nexus Building, Broadway, Letchworth Garden City, Herts SG6 9BL, United KingdomContact John SheehanEmail [email protected] Phone +44 1462 687 333Website www.uhy-uk.com/letchworth

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

NEWCASTLE UPON TYNEUHY Torgersens4 Lansdowne Terrace, Gosforth, Newcastle upon Tyne NE3 1HN, United KingdomContact Martin JohnsonEmail [email protected] Phone +44 191 284 4411Website www.uhy-torgersens.com

NEWPORTUHY Hacker YoungLanyon House, Mission Court, Newport, Gwent NP20 2DW, United KingdomContact Steve Theaker Email [email protected] Phone +44 1633 213 318Website www.uhy-uk.com/newport

NOTTINGHAMUHY Hacker Young14 Park Row, Nottingham NG1 6GR, United KingdomContact Philip Oliver Email [email protected] Phone +44 115 959 0900Website www.uhy-uk.com/nottingham

ROYSTONUHY Hacker Young Tey House, Market Hill, Royston, Herts SG8 9JN, United KingdomContact Tim Maris Email [email protected] Phone +44 1763 247 321Website www.uhy-uk.com/royston

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SHEFFIELDUHY Hacker Young6 Broadfield Court, Broadfield Way, Sheffield S8 0XF, United KingdomContact Andrew HulseEmail [email protected] +44 114 262 9280Website www.uhy-uk.com/sheffield

SITTINGBOURNEUHY Hacker YoungThames House, Roman Square, Sittingbourne, Kent ME10 4BJ, United KingdomContact Allan HickieEmail [email protected] Phone +44 1795 475 363Website www.uhy-uk.com/sittingbourne

SUNDERLANDUHY TorgersensSomerford Buildings, Norfolk Street, Sunderland SR1 1EE, United KingdomContact Stephen Torgersen Email [email protected] Phone +44 191 567 8611Website www.uhy-torgersens.com

WINCHESTERUHY Hacker YoungSouthgate Chambers, 37/39 Southgate Street, Winchester SO23 9EH, United KingdomContact Charles Homan Email [email protected] Phone +44 1273 726 445Website www.uhy-uk.com/winchester

YORKUHY Calvert Smith31 St Saviourgate, York YO1 8NQ, United KingdomContact Hayden Priest Email [email protected] Phone +44 1904 557 570Website www.uhy-uk.com/york

UNITED STATES

UHY LLP is a licensed independent CPA firm that performs attest services through an alternative practice structure with UHY Advisors, Inc. and its subsidiary entities. UHY Advisors, Inc. provides tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors”.

NEW YORK, NEW YORK (International liaison office)UHY LLP1185 Avenue of the Americas, 38th Floor, New York, New York 10036, United StatesContact Michael MahoneyEmail [email protected] +1 212 381 4700Website www.uhy-us.com

ALBANY, NEW YORKUHY LLP4 Tower Place, Executive Park, 7th Floor, Albany, NY 12203, United StatesContact Cynthia Scheuer Email [email protected] +1 518 449 3166Website www.uhy-us.com

ATLANTA, GEORGIAUHY AdvisorsSix Concourse Parkway, Suite 1700, Atlanta, Georgia 30328, United StatesContact Frank Fenello Email [email protected] +1 678 602 4460Website 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

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COLUMBIA, MARYLANDUHY LLP8601 Robert Fulton Drive, Suite 210, Columbia, Maryland 21046, United StatesContact Harold MohnEmail [email protected] +1 410 423 4840Website www.uhy-us.com

DETROIT, MICHIGAN AREA UHY LLP

DETROITChrysler House, 719 Griswold Street, Suite 630, Detroit, Michigan 48226, United StatesFARMINGTON HILLS, MICHIGAN27725 Stansbury, Suite 200, Farmington Hills, Michigan 48334, United States

STERLING HEIGHTS12900 Hall Road, Suite 500, Sterling Heights, Michigan 48313, United States

Contact Bill Kingsley or Dennis PetriEmail [email protected] [email protected] +1 248 204 9464 +1 586 843 2520Website www.uhy-us.com

FREDERICK, MARYLANDUHY Advisors622 W Patrick Street, Frederick, Maryland 21701, United StatesContact Harold MohnEmail [email protected] +1 410 423 4840Website www.uhy-us.com

MIAMI, FLORIDAUHY LLP 777 Brickell Avenue, Suite 1210 Miami, Florida 33131, United StatesContact Dennis Petri Email [email protected] +1 305 438 7993Website www.uhy-us.com

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ORANGE COUNTY, CALIFORNIAUHY LLP17901 Von Karman Ave, Suite 600, Irvine, California 92614, United StatesContact Michael MahoneyEmail [email protected] +1 949 556 8905Website www.uhy.us.com

NORWALK, CONNECTICUTUHY LLP 13 Byington Place, Norwalk, Connecticut 06850, United States Contact Paul Rohan Email [email protected] Phone +1 201 401 2101Website www.uhy-us.com

RYE BROOK, NEW YORKUHY LLP800 Westchester Avenue, Suite North 641, Rye Brook, New York 10573, United StatesContact Michael MahoneyEmail [email protected] +1 914 697 4955Website www.uhy-us.com

ST LOUIS, MISSOURIUHY LLP15 Sunnen Drive, Suite 108, St Louis, Missouri 63143, United StatesContact Gerald Townsend Email [email protected] +1 314 615 1200Website www.uhy-us.com

WEST HARTFORD, CONNECTICUTUHY LLP18 North Main Street, 3rd Floor,West Hartford, Connecticut 06107, United StatesContact John SalemiEmail [email protected] +1 860 519 1726Website www.uhy-us.com


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

UZBEKISTANTASHKENT (International liaison office) UHY Tashkent LLC7th Floor, 25 Amir Temur Street, Tashkent, Tashkent Region, UzbekistanContact Sarvarkhon KarimovEmail [email protected] Phone +998 71 233 14 48Website www.uhy-uz.com

KHOREZMUHY Tashkent LLC3 UstaSodik Str., Shavat, Khorezm Region, UzbekistanContact Sarvarkhon KarimovEmail [email protected] +998 91 162 01 02Website www.uhy-uz.com

NAVOIUHY Tashkent LLC1,6 Zarafshon Str., Navoi, Navoi Region, UzbekistanContact Sarvarkhon KarimovEmail [email protected] +998 91 162 01 02 Website www.uhy-uz.com

TASHKENTUHY-Experts Law firm 25 Amir Temur Prospectus, Tashkent, Tashkent 100017, UzbekistanContact Djamshid TurdalievEmail [email protected] +998 71 234 75 37Website www.uhy-experts.uz

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TASHKENTUHY Appraisers LLC7th Floor, 25 Amir Temur Street, Tashkent, Tashkent Region, UzbekistanContact Avaz KarimovEmail [email protected] +998 71 234 7579Website www.uhy-appraisers.uz

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] Phone +58 212 761 0885Website www.uhy-ve.com

PUERTO ORDAZUHY Servicios Legales & Tributarios, S.C.Centro Comercial Caroni Plaza,Piso 3, Oficina # 3-3, Puerto Ordaz, Estado Bolívar, ZP 8050, VenezuelaContact Embrid Duran Email [email protected] Phone +58 414 062 9030Website www.uhy-ve.com

VALENCIAUHY Servicios Legales & Tributarios, S.C.Av. Bolívar Norte, Callejón Majay, Torre Kokuy, PH-B, La Alegría, Valencia, Carabobo, VenezuelaContact Lisandro Peña Email [email protected] Phone +58 241 826 9599Website www.uhy-ve.com

VALENCIAUHY Durán & AsociadosAv. Bolívar Norte, Callejón Majay, Torre Kokuy, PH-A, La Alegría, Valencia, Carabobo, VenezuelaContact Wilfredo PereiraEmail [email protected] Phone +58 412 343 9634Website www.uhy-ve.com

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VIETNAMHANOI UHY ACA Auditing & Consulting Co. Ltd.9th Floor, HL Building, 82 Duy Tan Street, Cau Giay Dist, Hanoi, VietnamContact Thanh NguyenEmail [email protected] +84 4 3755 7446Website www.uhyvietnam.com.vn

HAI PHONG UHY ACA Auditing & Consulting Co. LtdLot 118, Dang Hai 2 Area, Le Hong Phong Road, An Hai, Hai Phong City, VietnamContact Thanh NguyenEmail [email protected] +84 31 6628816Website www.uhyvietnam.com.vn HO CHI MINH CITYUHY ACA Auditing & Consulting Co. Ltd.No. 46 Truong Quyen St, Ward 6, Dist 3, Ho Chi Minh City, VietnamContact Thanh Nguyen Email [email protected] +84 8 3820 4899Website www.uhyvietnam.com.vn

VINHUHY ACA Auditing & Consulting Co. Ltd.P. 1301 Petro Tower, No 7, Quang Trung Road, Vinh City, Nghe An Province, VietnamContact Thanh NguyenEmail [email protected] +84 38 3848810Website www.uhyvietnam.com.vn

ZAMBIA LUSAKA UHY AMO Certified Public AccountantsNo 4 Cedar Road, off Chitukuko Road, WoodlandsLusaka, ZambiaContact Dion Banda DaultEmail [email protected] +260 211 269 479Website www.uhy-amocpa.com


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

• Member 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 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 27 full members.

FORUM OF FIRMS

FORUM OF FIRMS

MEMBER OF THE

http://www.forumoffirms.org


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

Malaysia Mexico

MexicoNetherlands New ZealandPeru Philippines Puerto RicoRussian FederationSingaporeSpain United Arab EmiratesUnited KingdomUnited Kingdom United Kingdom United KingdomUnited StatesUruguay Venezuela Venezuela

UHY UHY Glassman Esquivel y Cía S.C. (Ciudad de México)UHY Glassman Esquivel y Cía S.C. (Monterrey)Govers Accountants/Consultants UHY Haines Norton (Auckland) Ltd UHY Sandoval Aliaga y Asociados S.C.UHY M.L. Aguirre & Co. CPAsUHY Del Valle & Nieves, PSC UHY Yans-Audit LLC UHY Lee Seng Chan & CoUHY Fay & Co UHY SaxenaCampbell Dallas LLPUHY Hacker Young LLP UHY Hacker Young (Birmingham) LLP UHY Hacker Young (Manchester) LLP UHY LLP UHY Gubba & AsociadosUHY Durán & AsociadosUHY Servicios Legales & Tributarios, S.C.

Argentina Australia Australia AustraliaBoliviaBrazilCanadaChileChinaColombia France Germany GuatemalaHong Kong Hong Kong IndiaIsraelItaly Korea (Republic of)

UHY Macho & Asociados UHY Haines Norton (Adelaide) UHY Haines Norton (Brisbane) UHY Haines Norton (Sydney)H. Baldevieso & Luna SRL UHY Moreira – Auditores McGovern, Hurley, Cunningham, LLP UHY Guiñazú & Asociados SpA. ZhongHua CPAsUHY Rozo & Parra LtdaUHY GVA UHY Deutschland AGUHY Pérez & CoTai Kong CPA Limited UHY Vocation HK CPA Limited Lodha & Co UHY Shtainmetz–Aminoach & Co CPAsUHY Bompani Srl UHY Seil Accounting Corp


CORPORATE SERVICES

Not all of the services described below are provided by every UHY member firm. The provision of some services may be restricted in some areas depending on local legislation.

• 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


• AUTOMOTIVE

• AGRICULTURE & FORESTRY

• BANKING, FINANCIAL SERVICES & INSURANCE

• CHEMICALS

• CONSTRUCTION & REAL ESTATE

• DISTRIBUTION & FRANCHISING

• EDUCATION & SERVICES

• ENERGY & UTILITIES

• ENGINEERING & INDUSTRIAL

• FOOD & DRINK

• HEALTH SCIENCES & CARE, PHARMACEUTICALS & BIOTECH

• HIGH-TECH, LIFE SCIENCES, ELECTRONICS & IT

• HOSPITALITY, TOURISM & LEISURE

• MEDIA & COMMUNICATIONS

• MINERALS, METALS & PRECIOUS STONES

• NOT-FOR-PROFIT

• PLASTICS & RUBBER

• PUBLIC SECTOR & SERVICES

• PROFESSIONAL, SCIENTIFIC, TECHNICAL SERVICES, MANAGEMENT CONSULTANCY

• RETAIL, CONSUMER PRODUCTS & FMCG

• TELECOMMUNICATIONS

• TRANSPORT & INFRASTRUCTURE

UHY SPECIALISES IN THE FOLLOWING KEY SECTORS

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 02/17© 2017 UHY International

www.uhy.com
http://www.uhy.com

Documents

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