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InternationalDirectory

2010-2011

Table of contents

PKF International Directory I

World Map with locations of member and correspondent firms

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

World Map with locations of member and correspondent firms

Member firm of PKF International network.

Correspondent firm. Not a member of PKF International network.

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

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

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

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

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

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

PKF International DirectoryII

Foreword from International Chairman

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

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

Wolfgang HofmannChairman of the International BoardPKF International Limited

September 2010

Introduction to PKF International

PKF International Directory III

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

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

PKF International Network Key Facts and Figures

• The 10th largest global accountancy network in 2010*

• Representation in around 125 countries

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

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

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

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

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

*International Accounting Bulletin 27 January 2011

The Licensor (PKF International Ltd)

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

The Licensor does not provide client services.

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

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

The Licensees (Member firms)

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

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

Intr

oduc

tion

PKF International DirectoryIv

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

Exclusive and non-Exclusive Correspondent firms

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

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

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

Using the International Directory

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

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

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

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

Introduction to PKF InternationalIntroduction

PKF International Directory v

PKF International Who’s Who

PKF International Board of Directors

Wolfgang Hofmann ChairmanFrankfurt [email protected]

Paul Bull Asia and OceaniaSydney [email protected]

Cam Crawford PKF North AmericaCalgary [email protected]

Paul De Weerdt Europe, Middle East & IndiaAntwerp [email protected]

Martin Goodchild UKLondon [email protected]

Andrew Hannington AfricaJohannesburg [email protected]

Terry Snyder PKF North AmericaAtlanta/Lawrenceville [email protected]

Sergio Villagarcia Latin AmericaBuenos Aires [email protected]

PKF International Directorate

Anna Chesher Events [email protected]

John Clapson E-marketing [email protected]

Gimla Dissanayake [email protected]

Christiane Morris Marketing [email protected]

Monica Sawh Marketing [email protected]

Angela Lynch Senior Manager, Audit and [email protected]

Anthony Appleton Technical [email protected]

Stephen Darley Asia Pacific Regional [email protected]

Oliver Grosse-Brauckmann Europe, Middle East & [email protected] Regional Director

Sergio Villagarcia Latin America Regional [email protected]

International Office

PKF International LtdFarringdon Place20 Farringdon RoadLondon EC1M 3AP

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

Who

's W

ho

Structure

PKF International DirectoryvI

PKF International Regional Structure

Africa

ChairmanAndrew Hannington PKF (Jhb) IncJohannesburg, South Africa [email protected]

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

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

Latin America and the Caribbean

ChairmanSergio Villagarcia PKF ArgentinaBuenos Aires, Argentina [email protected]

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

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

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

ChairmanPaul Bull PKF ECPSydney, Australia [email protected]

Regional DirectorStephen Darley PKF [email protected]

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

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

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

Australia New Zealand Papua New Guinea Fiji

Asia Pacific Regional Board

Paul Bull PKF ECPAustralia [email protected]

David Leong PKF Hong [email protected]

PKF International Directory vII


Paul Hadiwinata PKF [email protected]

Vincent Chew PKF [email protected]

Sajjad Akhtar PKF [email protected]

Ronnie Chang PKF [email protected]

Europe, Middle East and India

ChairmanPaul De Weerdt PKF bedrijfsrevisoren/PKF accountants & belastingconsulentenAntwerp, Belgium [email protected]

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

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

European, Middle East and India Regional Board

ChairmanPaul De Weerdt PKF bedrijfsrevisorenAntwerp, Belgium [email protected]

Jørgen Anker Nielsen PKF Kresten FogedCopenhagen, Denmark [email protected]

Christos Antoniou PKF Savvides & CoLimassol, Cyprus [email protected]

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

François Duhau PKF AmpersandParis, France [email protected]

Umberto Giacometti PKF Italia SpAMilan, Italy [email protected]

Martin Goodchild PKF (UK) LLPLondon, UK [email protected]

Dr Andreas Staribacher PKF Österreicher-StaribacherVienna, Austria [email protected]

Stru

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PKF International DirectoryvIII


PKF International DirectoryvIII

Structure

Hans van Sonderen PKF WallastDelft, Netherlands [email protected]

Sergey Shapiguzov PKF FBKMoscow, Russian Federation [email protected]

PKF North America

PresidentTerry Snyder PKF NAAtlanta/Lawrenceville [email protected]

Director of International BusinessJob Dieleman PKF NAAtlanta/Lawrenceville [email protected]

PKF International Directory Ix

International Committees

Com

mitt

ee

International Professional Standards Committee

Chairman

Theo Vermaak .................New York, USA ........................... [email protected]

Garron Chaitowitz ............Johannesburg, South Africa [email protected]

Ray Ellison ......................Salt Lake City, USA [email protected]

Nicole Kissun ..................London, UK [email protected]

Angela Lynch ..................Secretary PKF International [email protected]

Ron Pendergast ...............New York, USA ....................... [email protected]

Corinna Warlich ...............Hamburg, Germany ...... [email protected]

Tim Sydenham ................Sydney, Australia [email protected]

International Tax Committee

Chairman

Jon Hills ..........................London, UK [email protected]

Dirk Altenbeck .................Wuerzburg, Germany ...... [email protected]

Chris Freckmann .............Sydney, Australia [email protected]

Eugene du Plessis ........... Johannesburg, South Africa ... [email protected]

Frenk van Vliet .................Woerden, Netherlands [email protected]

Gustavo Director ................Buenos Aires, Argentina ... [email protected]

Harold Adrion .....................New York, USA [email protected]

International Business Development Committee

Chairman

Stephen Darley ................Asia Pac Regional Director .... [email protected]

Butch Abbott ...................Johannesburg, South Africa ..... [email protected]

Chris Clay .......................London, UK [email protected]

Job Dieleman ..................Lawrenceville, USA ...................... [email protected]

Oliver Grosse-Brauckmann ..EMEI Regional Director .. [email protected]

Christiane Morris .............PKF International ................ [email protected]

Carolyn Morgan ...............Lawrenceville, USA ....................... [email protected]

Sergio Villagarcia .............Buenos Aires, Argentina ..... [email protected]

Sarah Waley ....................Sydney, Australia [email protected]

Sebastian Wohldorf ..........Munich, Germany ........... [email protected]

International Corporate Finance Committee

Chairman

Marcus Juengling ............Frankfurt, Germany ... [email protected]

Helmut Beck ...................Wuerzburg, Germany [email protected]

Guy Castinel ....................Marseille, [email protected]

Duncan Church ...............Johannesburg, South Africa [email protected]

Martin Conrad .................Frankfurt, Germany ........ [email protected]

Cam Crawford .................Calgary, Canada ................. [email protected]

David Duke .....................Atlanta, USA [email protected]

PKF International Directoryx

International Committees

Comm

ittee

Umberto Giacometti .........Milan, Italy [email protected]

Charlie Greer ...................Charlotte, USA [email protected]

Marcelo Katz ...................Buenos Aires, Argentina .... [email protected]

Michela Landina ..............Verona, Italy [email protected]

Mark Lister ......................Leeds, UK [email protected]

Nicola Munerati ...............Verona, Italy .................................. [email protected]

Alexander Paul ................Munich, Germany [email protected]

Brett Plant .......................Brisbane, Australia [email protected]

Karsten Rixecker .............Frankfurt, Germany ..... [email protected]

James Turner ..................Leeds, UK ............................ [email protected]

International Hospitality Consulting Committee

Chairman

Michael Widmann ............Vienna, Austria [email protected]

John Alexander ...............Dubai, UAE [email protected]

Wingsee Auyeung ............Shanghai, China [email protected]

John Baldante .................New York, USA [email protected]

Thomas Callahan.............San Francisco, USA ........... [email protected]

Robert Barnard ................London, UK ....................... [email protected]

David Larone ...................Toronto, Canada .............. [email protected]

Ulf Templin ......................Munich, Germany [email protected]

PKF International Directory 1

Locations - (Alphabetical by Country & City)

Coun

try

&Ci

ty

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Country &City

PKF International Directory2


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Country &City



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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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



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

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

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

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

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

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


Locations (Alphabetical by City & Country)

City &Country

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

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

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

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

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

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

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

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



City &Country

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

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

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

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

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

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



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

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



City &Country

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

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

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

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

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



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

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

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



City &Country

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

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

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

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


Member Firms (Alphabetical by Firm, City & Country)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


Partners

AAbdurakhimov, TakhirTashkent . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .200

Abaiadze, MishaTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .106

Abbott, Isaac GJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .156

Abel, PatrickSheffield. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .168

Adaji, Omede PatrickJos . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .141

Adams, JohnToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .94

Adendorff, Garth JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .155

Adu-Gyamfi, Nana AbenaAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .114

Afford, John ASydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .84

Agache, LodeAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .87

Agüero, RaquelAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .144

Aickin, EddieKaitaia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .138

Akande, Tajudeen AdegboyegaLagos. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .140

Akhtar, SajjadSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . VII, 152

Al Fayoumi, ZuhairRiyadh . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .151

Al-Natour, ZeenaAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .125

Alcock, Richard CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .155

Aldrich, MaryNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .193

Alexander, ChrisCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .92

Alexander, DawnChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .138

Alexander, JohnDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .X, 163

Allen, Chris JSydney, Southern Sydney . . . . . . . . . [email protected]. . . . . . . . . . . . .85

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Altenbeck, Dr DirkWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . IX, 113

Altstadter, EricLong Island . . . . . . . . . . . . . . . . . . . [email protected] . . . .188

Alwardt, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .186

Amaré Gómez, José LuisMexico City North . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .132

Amézquita, VivianBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .98

Ammons, Terrence EAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .177

Amsden, MargaretDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .181

Andersen, MogensCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . .101

Andrews, Russell EMinneapolis . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .181

Antoniou, ChristosLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . VII, 100

Appel, Franz-JosefHeidelberg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .110

Apostolopoulos, AthanasiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Aprile, StevenToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .94

Arévalo de Gutiérrez, Olga SiomaraGuatemala City. . . . . . . . . . . . . . . . . [email protected] . . . . . . .116

Arévalo Pérez, HugoGuatemala City . . . . . . . . . . . . . . . . [email protected] . . .116

Argiris, HelenSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .84

Arias, DidierParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .105

Ariyibi, Abiodun OlumideLagos. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .140

Arnold, David EPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .198

Aronow, Michael ANew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .186

Arrigo, MarieNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .186

Ascari, CraigRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .193

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Asfandiyarov, RavshanTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .200

Ausserlechner, Dr ThomasVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .86

Auyeung, WingseeShanghai . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .X, 98

Avila, JorgePanama . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .143

Avila F, JavierPanama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .142

BBacquet, AndreLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .105

Badrick, PaulJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .156

Bailey, JohnFort Collins . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .176

Bailey, KerryManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .168

Baker, Michael EBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .171

Bakst, JayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .186

Balasubramanian, T VChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .117

Baldante, John LNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .X, 187

Balk, ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .108

Baltin, BruceLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .198

Bamber, HarryDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .120

Bancroft, DonManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .168

Barber, David BTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Barnard, RobertLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .X, 170

Barnett, CharlesGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .169

Barnsdall, StuartLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .170

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Barth, JoelNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .186

Bartlett, RuthAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .176

Bastenie, MarcAntwerp . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .87

Bathia, NishLeicester . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .166

Batterberry, Richard LCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .189

Battle, LeePort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .156

Baumler, BrianHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .192

Bautista, Jose ABelize City . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .89

Bax-Kurtz, Jeanette LSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .182

Bayfield, StephenLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .170

Bayliss, TrevorChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .138

Bazarbekova, KulbarshynAlmaty . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .121

Beck, HelmutWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . IX, 113

Beier, OliverBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .107

Bekmessian, Christian ENew York . . . . . . . . . . . . . . . . . . . . . [email protected] 186

Belvedere, WilliamMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

Ben Abdennebi, IbrahimAlger . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .79

Benaim, EliasToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .94

Benneian, MichaelLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .172

Bergman, Howard MToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .94

Bersaglieri, Ronald ESan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .174

Bertholini, ArtemioRio de Janeiro . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .91

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Betts, Michael JCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .154

Beunen, DirkBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .87, 88

Bhatia, RupamKampala. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .162

Bhaya, Percy RMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .142

Bieber, Alan ECincinnati . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Biehl, James TDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .181

Bigane III, Joseph FChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .178

Biloblovskiy, SviatoslavKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .162

Bilodeau, Craig MProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .191

Bingham, IanManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . IX, 168

Bint, Richard SLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .170

Birin, AskoldMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .149

Bladwell, Stephen SSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .84

Blair, Edward TRichmond . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .193

Blair, MaureenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .186

Blake, TomPortland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .199

Blake, WalterBloemfontein . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .154

Blivaiss, David HNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .186

Bloch-Soerensen, UlrikCopenhagen-City Office . . . . . . . . . . [email protected] . . . . . . . . . . . . .101

Bober, Mark BAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Boccoli, AlbertoVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .123

Bolovan, EugeniaBucharest . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .148

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Bonaguro, SophieGeneva . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .158

Bonetti, AndreaVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .123

Bontemps, RomainLuxembourg. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .129

Bonzi, WalterMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .123

Bood, Jan-PieterDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

Borczak, BarbaraAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . .176

Borowitz, Jeffrey MJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .156

Borrillo, FranceenSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .175

Boulic, Jean-GabrielParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] 105

Boulle, Robert CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .155

Bouresli, Tareq MKuwait . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .127

Bourgnon, RalphLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .129

Bowen, James MAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .189

Bradley, John SGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .97

Bragato, FrancisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] .105

Brankovic, MiroslavSarajevo. . . . . . . . . . . . . . . . . . . . . . [email protected] . .90

Breit, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .186

Bresolin, JohnSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .84

Bridge, MikeGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .170

Brinskelle, RomanFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .108

Brooks, Thomas RNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .193

Brown, Charles ESpartanburg . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .192

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Browning, SimonNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .167

Bruce-Tagoe, FrederickAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .114

Brucher, LucLuxembourg-Strassen . . . . . . . . . . . [email protected] . . . . . . . . . . .129

Bruns-Coppenrath, JürgenOsnabrück . . . . . . . . . . . . . . . . . . . . [email protected] .112

Brückner, RobertOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . .111

Buchanan, AnneGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .169

Budd, Richard ClaytonBratislava . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .153

Budin, Sandra LMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .181

Bull, PaulSydney City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .V, VI, 84

Burak, FredricNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .186

Burchard, SchroederHaren (Ems) . . . . . . . . . . . . . . . . . . . [email protected]. .109

Burdett, ChrisSeattle . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .200

Burke, SharonMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .83

Burks, BruceSeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . .194

Burnett, AndrewAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .176

Bush, David EWilliamsburg . . . . . . . . . . . . . . . . . . [email protected].. 193

Bussiere, GillesMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .92

Busuttil, PaulBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .130

Buurman, ArjanWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .136

Buxton, NickBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .169

CCace, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .186

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Cabrera, FranciscoCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .201

Cairns, BillyLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Cairns, Brock DCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .92

Calderon H, BettySan Jose . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .99

Callahan, Thomas ESan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . .X, 199

Camposllera Garcia, MarioGuadalajara . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .131

Cantini, FernandoBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .98

Cardone, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .123

Carotta, DanielZurich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .159

Carpentieri, BeniaminoCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .201

Carruthers, GaryLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .172

Cascone, MauroNaples . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .122

Cassidy, JohnLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .170

Castellanos Chacón, Horacio AlfredoSan Salvador . . . . . . . . . . . . . . . . . . [email protected] . . .103

Castinel, GuyMarseille . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . IX, 105

Cech, RainerBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .107

Cella, Clare ENew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .187

Cervinka, DavidPrague . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .101

Chaffin, Bradley SCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .189

Chaitowitz, Garron MJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . IX, 156

Chambers, MelitaSt Ann . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .124

Chamera, AgnieszkaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .145, 146

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Chan, EdmundShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .98

Chang, RonnieKaochiung . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . VII, 160

Chapman, MarkAlabama . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .173

Chappell, Kenneth RWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .175

Chartouni, ElieBeirut. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .128

Chartouni, EmileBeirut. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .128

Chatain, MichelLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .105

Chatham, William G (Grant)Surfers Paradise, Gold Coast. . . . . . . [email protected] . . . . . . . . .84

Chau, Man KitKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .130

Chazen, JeffreyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .186

Cheeseman, PaulSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .84

Chen, JennyLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .172

Chen, TomasPanama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .143

Chew, Vincent C EKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected]. . . . . . . VII, 130

Chiarino, Juan AntonioMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .200

Chin, MichaelSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .152

Chinchay, WilfredoLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .144

Christenson, Gary LRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .175

Christiansen, Hans MunkeboCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . .101

Church, DuncanJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . IX, 156

Cillié, StephanCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .154

Clark, Graeme BAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .137

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Clarke, Paul MLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Clarke, Rosemary JLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .170

Clayton, Donald HDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .181

Cloppert, William JCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .189

Coakwell, TimCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .92

Codiga, ChristopherWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .175

Coetzee, SarahBloemfontein . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .154

Cogan, Peter JNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .186

Cohen, BrentSurfers Paradise, Gold Coast. . . . . . . [email protected] . . . . . . . . . . .84

Cohen, David LCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .154

Cohen, Gerald SNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .186

Cohen, PaulToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .94

Coles, RandySeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . . .194

Collins, GerryBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .81

Collins, SteveFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .176

Collins, StuartLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .170

Colmenares, GladysCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .201

Colyer, KimBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .81

Condon, William SChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .178

Connors, JamesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .186

Conrad, Dennis ASeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . .194

Cook, GinaAuckland . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .137

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Cook, Malcolm R GBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .166

Cooke, FrankManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .168

Cooke-Varallo, ColleenPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .190

Cooper, LindaLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .167

Copeland, DavidDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .120

Copping, RickMount Barker . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .83

Cordero, Johnny ZentenoLa Paz . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .90

Cousin, ClaudeParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .105

Cowley, Mark ETucson. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .172

Cox, CharlesLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .170

Crancer III, Ralph ESt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Crawford, CamCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .V, IX, 92

Crighton, DorianChristchurch. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .138

Crowe, Michael HDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .120

Crowe-Maxwell, AtleSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .84

Cruz Neves, Nuno MiguelLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .146

Cryer, James MDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .120

Cumming, Timothy IGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .97

Cunningham, LanceSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .80

Curry, O BrentTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Custodio, CeliaLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .147

Cutler, Martin JLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

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Czajkowski, Philip CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .178

Dda Costa, MichelleJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .156

Dalal, MurtuzaKampala. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .162

Dalaney, ShebaSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Dall, Keith JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .155

Dalla Longa, MarcoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .123

Damas, MiguelLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .147

Dandrow III, Robert VNorwell . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .180

Daniel, BillyAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .176

Danish, Leslie ANew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .186

Dankowski, JanLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .172

Danne, MarcHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .110

Daoud, FaicalAlger . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .79

Darley, StephenPKF International . . . . . . . . . . . . . . . [email protected]. . . . . . . . V, VI, IX

Daverin, Mark CPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .156

Davies, MarkBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .166

Dechowitz, Fred INew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .186

De Clerck, GlennBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .88

De Cubillos, DeliaBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .98

De Jonge, DannyAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . .87

De Jonge, ElsabeWelkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .157

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De Weerdt, PaulAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . V, VII, 87, 88

Dean, Richard AMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .83

Dearden, Phillip EDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .120

Dearman, DavidLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .170

DeCataldo, Michael AProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .191

Deeter, David AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .176

Del Vecchio, RuggeroMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .123

Del Vecchio, SalvatoreMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .123, 124

DeLand, John CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .178

Delcaldo, Maria LuisaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .122

Delcourt, LaurentParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] 105

Deltour, LucAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .87

Demetriou, PambosLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .100

Demonte, FrancescoRome. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .122

Dennig, ChipCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .189

Denny, Albert RWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .179

Desangles, Hector GuzmanSanto Domingo. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .102

Desloges, Anne-MarieMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .92

Di Bartolo, RossCanberra . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .82

Di Fresco, GianlucaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .123

Diamond, GeorgeCanberra . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .82

Diarov, NailKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .149

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Diederich, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . VII, 109

Dieleman, JobLawrenceville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . VIII, IX, 177

Diestelhorst, UlrichHerford . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .110

Dillman, AaronSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .94

Dillon, John RAuckland . . . . . . . . . . . . . . . . . . . . . [email protected],nz . . . . . . . . . . .137

Dimes, NeilBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .169

Director, GustavoBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .80

Djenab, AltanMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .83

Djidotor, Yawo FLomé . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Donald, Peter JWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .95

Donnellon, James ACincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .189

Donsbach, ThomasFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .108

Doran, Edward WPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .190

Dramitinou, ChrisiAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .115

Drew, Timothy ALondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .170

Drewett, David A RDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .120

du Plessis, EugeneJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . IX, 156

Duhau, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . VII, 105

Duhau, SandrineParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] 105

Dumke, ErikHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .109

Duncan, Peter JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .155

Durán, JaimeBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .98

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Dutkiewicz, Robert JDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .181

Drucker, ArthurMelville . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .185

Dykopf, JerryToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .94

Dziedzic, Joel RChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

EEagles, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .165

Eaton, BobSan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .199

Eberle, Richard GSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .182

Eckenrod, BillLos Angeles . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .172

Edwards, GeoffAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .81

Einhorn, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .186

Ellerich, Dr MarianDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .108

Ellis, Paul JrNottingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .167

Elms, Robert AWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .139

Entwistle, TimManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .168

Erskine, DouglasBelize City . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .89

Escott, CharlesLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .167

Espen, PascalLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .129

Etheridge, Christopher EAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . .176

Eyles, MarkMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .83

FFairhurst, MarkLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .168

Farber, PaulNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .186

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Farstad, SteinarOslo. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .142

Fasselt, Dr MartinDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .108

Faulhaber, Dr KlausTauberbischofsheim . . . . . . . . . . . . . [email protected]. . . . . . . . .112

Faulkner, RichardGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .170

Fauteux, PierreMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .92

Fay, M DouglasProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .191

Fayad, VinceSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .84

Fazio, TomMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .83

Fechner, DavidAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .81

Fedorovich, Richard CAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .189

Feinerman, TobiasNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .186

Feingold, JayToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .94

Fekete, GyorgyiBudapest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .117

Feld, Adam GCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .189

Fenech, AlexBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .130

Fenn, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .108

Ferguson, KeithIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .165

Fielding, Jr, James CWashington, DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .179

Filatova, RaisaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Filipcova, HanaPrague. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .101

Findlay, Keith GWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .95

Finerty, Timothy PDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .181

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Fiorino, JohnToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .94

Fischer, Dr BertramNuremberg. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .111

Fischer, Dr HelmutNuremberg. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .111

Fisher, PhilipLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .170

Fisher, Richard SNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .186

Flamand, GuyKnokke. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .89

Fletcher, Carol EChristchurch. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .138

Floch, Julie LNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .186

Fodera, JohnNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .186

Ford, RobertCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .189

Forrest, JohnSeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . .194

Forry, John INew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .186

Foster, Gregory TAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .177

Fowler, D ShawnAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .176

Fox, John ANew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .198

Frain, Tom GWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .95

Frazier Jr, James FAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .176

Freckmann, Chris DSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .84

Freeman, Gary AWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .179

Freeman, Sonia MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .192

Freire, Henry ANew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .187

Frey, BenJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .156

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Partners

Friedlein, Keith AChicago . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .178

Frondall, DougSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .94

GGade, Sven PeterCairo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .103

Galindo, Hector EBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .98

Gamboa, PauloLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .147

Garcia Alcalá, RicardoPuebla . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .133

Garcia Veramendi, JavierSanta Cruz . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .90

García-Rodriguez, Juan JoséSan Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .147

Gardner, Omax A EBasseterre . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .158

Gardner, SteveFort Collins. . . . . . . . . . . . . . . . . . . . [email protected]. . . . .176

Garvey, David JMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .83

Gathani, Manharlal BhaichandKuala Lumpur . . . . . . . . . . . . . . . . . [email protected] . .130

Gaublomme, HildeAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .87

Gauthier, Jody AChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .178

Gawley, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .186

Gazaryan, ArturSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Geehreng, Daniel BWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .179

Gelbcke, Ernesto RubensRio de Janeiro . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .91

Gerber, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .109

Gering, Paul SDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .155

Gertenbach, KevinDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .155

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Ghadiali, HashimNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .186

Giacometti, UmbertoVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .123

Gibson, MatthewManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .168

Gichuki, JoeNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .126

Giles, John CLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .170

Gill, MartinGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .169

Gilligan, JohnLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .170

Ginesta, CarlesBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .157

Giuliani, MarcoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .123

Glick, Sally LLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Glud, Gary PEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .172

Gobeille, David AProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .191

Goddard, KenRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .175

Godshall, William AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .176

Goldberg, Stanley JNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .186

Goldenberg, NeilNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .186

Goldsberry, Edward NHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .192

Gomez, Miriam MercedesSanto Domingo. . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

González, AntonioSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .97

Goodall, FraserNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .167

Goodchild, Martin RLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . V, VII, 164

Goodman, CraigNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .186

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Partners

Goosen, CobusGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .155

Gordienko, AbrilSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .99

Gordon, Bruce RSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .84

Gornaya, AnnaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Gort, EricAmsterdam . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

Gould, Ian JBirmingham . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .166

Goussard, HeleenCape Town . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .154

Goutagny, EmmanuelLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .105

Grabe, HelmutBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Grafton, ScottMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .92

Grant, Michael NSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .84

Grant, RobertLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .170

Green, Georgette MLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .173

Green, James KWashington, DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .179

Greer, CharlieCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .X, 188

Gregori, MariosLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .170

Grimaldi, NancyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .186

Grobler, HannesPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .157

Groskopf, Thomas JCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .189

Gross, ClaudeStrasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .106

Growcott, BruceMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .83

Guerra L, Aldo EliManagua . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .139

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Guerreiro, DanielLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .147

Guerrero Bolan, EduardoLos Cabos . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .132

Guidry, Kenneth JHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

Guinn, DavidMount Hagen . . . . . . . . . . . . . . . . . . [email protected] . . . . . .143

Gunawan, JimmyJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .119

Guzik, StevenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .186

Guzman, M l AmaurySanto Domingo. . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

Gvetadze, DavidTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .106

HHaarbye, PederCopenhagen - City Office . . . . . . . . . [email protected]. . . . . . . . . . . . . .101

Habjan, MarjanLjubljana . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .153

Hadiwinata, PaulJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . VII, 119

Hafenrichter, HansMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .111

Hagen, JulieCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .189

Haigh, Michael SNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .193

Hajaj, Motasim FDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .163

Hallett, NickGreat Yarmouth . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .165

Hamblin, BrianLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .170

Handwerker, JayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .186

Hanley, William JChicago . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .178

Hanna, LeeWatsonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .175

Hannington, Andrew JJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . .V, VI, 156

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Hansen, Gordon LChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .138

Hansen, HartmutOldenburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .111

Hanxleden, DieterFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .108

Hardaker, CathLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .170

Harden, WendyMinneapolis . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .181

Hariharan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .117

Harrigan, Wilbur ABasseterre . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .158

Harris, JeffLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .170

Harrison, PatrickLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .171

Harrison, Robert ENew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .186

Harrup, PeterIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .165

Hart, James LBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .171

Haslbauer, John MNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .187

Hawkins, Robert AGreat Yarmouth . . . . . . . . . . . . . . . . [email protected] . . . . . . . .165

Hayward, DanSacramento . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .199

Hazelcorn, CharlesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .186

Healy, Thomas BRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .193

Hebert, Byron MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

Hedblad, PamSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Heiriss, Roland HWelkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .157

Helle, Jean-JacquesStrasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .106

Hennelly, Mark JLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .173

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Henry, PhilipSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .84

Henshaw, Rick A SVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .95

Herman, Adam JSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Hermosa, Walter EAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .144

Hernández, OscarBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .98

Hiley, Jason DManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .168

Hill, HowardManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .168

Hilligoss, Timothy JDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .181

Hills, Jon W MGuildford . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .170

Hirschmann, StefanMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .111

Hirsh, Gary HLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Hoekema, Lucy JChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .178

Hofmann, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . V, 108

Holbrook, Gary BSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .84

Holgate, StephenLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .171

Holowath, TerriCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .92

Homewood, JasonLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .171

Hornig, ManfredHeidelberg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .110

Hospital, Gustavo OmarBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .80

Hough, JulieSydney, Southern Sydney . . . . . . . . . [email protected] . . . . . . . . . . . .85

Housseau, JoëlleParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] 105

Housseau, PascalParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .105

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Partners

Howard, MattGreat Yarmouth . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .165

Howell, DoneJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .156

Hoyt, JohnLos Angeles . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .172

Hube, Steven PCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .189

Huddleston, AndrewLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .171

Hudson, RobertBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .166

Hugo, JacoGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .155

Huiskamp, RudiJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .156

Hull, Carol MBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .81

Hull, MarshalWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .179

Hulston, DavidWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .139

Humphreys, ChrisSheffield. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .168

Hung, Pham TienHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .199

Hunt, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .81

Hydock, Kenneth GLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

Hünger, FranklinDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .108

IIlina, NadezhdaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Imperiali, Enrique MBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . .80

Innocenti, MassimoFlorence. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .121

Inserra, Salvatore AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .177

Ipsarides, ZenonasLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .100

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JJackson, BradleyCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .154

Jackson, Bryan AGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Jackson, JaneLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .168

Jackson, MichaelHastings. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .138

Jacobson, Kirk RLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .182

Jaffer, SujataDar-es-Salaam. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .160

Jalving, RuneOslo. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .142

James, BrettNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .186

Janes, George BBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .180

Jeffries, JeffGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .170

Jenkins, David MGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .169

Jessop, StuartLeeds . . . . . . . . . . . . . . . . . . . . . . . stuart.jessop@uk,pkf.com. . . . . . . . . .167

Johannes, GisaBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Johansen, SteffenCopenhagen Glostrup . . . . . . . . . . . . [email protected]. . . . . . . . . . . .101

Johnson, AnitaVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .95

Johnson, Cindy SAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .189

Johnson, Gary MLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .182

Johnson, Laurie LLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .182

Johnson, Timothy DChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Joiner, MatthewBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .81

Jones, Jeremy DAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .176

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Partners

Jones, Stanley RWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .179

Joseph, Henry ASt George's . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .115

Joyner III, James FSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .192

Juliana, DeniseFort Collins. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .176

Jun Tai, PeterGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .170

Justo, NunoLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .146

Jüngling, MarcusFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .108

KKabeberi, DavidNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .126

Kaiser, AaronNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .186

Kaiser, Ron WHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .192

Kaknjo, LejlaSarajevo. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .90

Kaplan, BobLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .198

Karakostas, AimiliosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .115

Kardos, StefanBratislava . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .153

Karklins, TalisRiga. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .128

Karli, ClaudeStrasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .106

Karlovsky, JonathanSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .84

Kashtanova, IrinaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .162

Kasinger, HildegardSalzburg. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .85

Kassimatis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Kassioumis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

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Katz, Marcelo HBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .X, 80

Kavellaris, AnastasiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Kawamura, DouglasLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .172

Kaye, Donald CBanjul . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .106

Kayoulis, EfstathiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Keadle, Timothy AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .177

Keating, John DBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .81

Keim, J ScottSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .192

Kelly, JohnMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .83

Kelly, John FWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .96

Kelly, Raoul JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .155

Kelner, Ronald IMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .181

Kenyon, Joseph DMinneapolis . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .181

Kerr, EddieLeicester . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .166

Kerry, Adrienne MLincoln. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .167

Kesik, Andrew ESydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .84

Khalidi, OsamaAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .125

Khattab, MohammedAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .125

Khodjakulov, IlkhomTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .200

Kimball, Jr, Joseph HProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .191

Kimmell, DanielleAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .189

King, Bradley PToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .94

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King, Robert DSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .84

King, StephenLeicester . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .166

Kirkcaldie, EwenPalmerston North . . . . . . . . . . . . . . . [email protected] . . . . . . . . .139

Kirkham, JeffLincoln. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .167

Kissun, NicoleLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . IX, 171

Kisuu, MartinNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .126

Kittakis, StratosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Kiwus, David GMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .181

Kleinman, Bernard DNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .186

Kleine-Cosack, Dr JürgenDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .108

Klink, PetraWindhoek. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .134

Knee, MartinNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .186

Knight, EvertonRoad Town, Tortola . . . . . . . . . . . . . . [email protected]. . . . . . . . . .91

Knouwds, EricWindhoek. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .134

Kock, SoneJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .156

Koehler, AndreaWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .113

Koestering, EmielRotterdam . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .136

Kofopoulos, CharalambosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Kolesa, MarkoLjubljana . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .153

Konurbayeva, AssiyaAlmaty . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .125

Korte, SilviaOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .111

Kothandaraman, VNew Delhi . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .118

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Koukoumas, GeorgeNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .100

Kraemer, HartmutHelmstedt . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .110

Kraus, ChrisBozeman . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .197

Kreit, StevenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .186

Kreutziger, Dr StefanHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .109

Krimphoff, RobertFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .108

Kritzinger, Jacobus ElisaBloemfontein . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .154

Krivoruchkina, YanaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Kuchi, ViswanadhHyderabad . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .118

Kucinski, MariuszWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .145

Kuhns, CarlaEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .172

Kusnawara, TheoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .119

Kussmann, Dr MichaelDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . .108

Kyprianou, KyprosNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .100

Kyriakakis, ChrisAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected] . . .176

LLabat-Scheer, IsabelleStrasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .106

Lafferty, Richard ALivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

LaForge, MichaelLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Lager, SeanAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .177

Laigle, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .105

Laksmana, ArsonoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .119

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Partners

Lamb, ChrisPalmerston North . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .139

Landreneau, FrankHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .192

Langridge, Graham TWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .139

Larone, David FToronto - PKF Consulting Inc. . . . . . . [email protected] . . . . . .X, 95

Laski, Julian PabloBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . .80

Latos, ChrisGuildford . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .170

Laurain, ChristianLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .105

Laveman, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .186

Lawson, John AMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .181

Lawson, Robert JJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .156

Lawson, TerriAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .177

Lawson, Teyi AntoineAbidjan . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .99

Lay, Dennis MChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .138

Laycraft, David JCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .92

Leasure, BarryCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .188

Ledin, Richard LMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .181

Lee, Eng KianSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .152

Lee, K JosephNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .187

Lee, MarkNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .187

Leewarden, RobertMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .92

Lefebvre, GeertAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .87

LeLoup, HanneSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .174

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Leonard, KatherineSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .174

Leonard, MarcusSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .84

Leong, David T KHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .98

Leong-Chung, HerveVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . .95

Leung, BenGeorge Town . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .96

Leung, Henry H LHong Kong. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .98

Leventhal, Lewis BNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .187

Levine, Robert INew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .187

Levy, Peter ALivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Lickfett, UrteDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .108

Liddell, DavidBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .166

Lim, RoySingapore . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .152

Lin, FrankTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .160

Lindle, MartyHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

Lipschultz, BrentNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .187

Lister, MarkLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .X, 167

Littlejohns, SimonBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .166

Lloyd, Adrienne D JBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Lloyd-Thomas, LeighLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .171

Lo Tiap Kwong, MichaelPort Louis. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .131

Lockhart, Renee DNassau . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .87

Loh, Chye TeikKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .130

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Loiacono, Christopher JNew York . . . . . . . . . . . . . . . . . . . . . [email protected] 187

Loisi, Vito GChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .178

Loits, GuntherBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . .88

Lomize, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .149

Long, PhilipLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .171

Loots, AlbertBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .81

Lord, John FSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .84

Loussinian, SahakLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .172

Love, KarenHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .192

Lucho, WaldoLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .144

Luedke, GaryVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .95

Lugnier, FredericStrasbourg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .106

Lugosi, JeffryLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .198

Lummel, HansMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .111

Lundahl, PerCopenhagen- City Office. . . . . . . . . . [email protected] . . . . . . . . . . . . . .101

Lunde, Vibeke JeanetteOslo. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .142

Lusby III, Roger WAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .176

Lutz, KellySaskatoon . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .94

Lutz, Steven FChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .178

Lutzke, ThorstenHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .110

Lynch, Graeme SAuckland . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .137

Lyon, PaulSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .84

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MMacArthur, SonnyAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .177

Macaulay, William JVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .95

Madden, Aulous FKingston. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .124

Madden, Charmaine AnetaKingston. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .124

Magrí, DolorsBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .157

Maia, VitorOporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .147

Malone, MeadeRoad Town, Tortola . . . . . . . . . . . . . . [email protected] . . . . . . . .91

Mandrides, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Mangels, JonathanCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .188

Mangion, George MBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .130

Mangion, Pierre EtienneBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .130

Manilal, ManojPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .157

Manna, WayneAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .81

Mansour, Jr, Joseph AProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .191

Marchini, Fernando MurilloSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .99

Marghescu, AdrianBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . .148

Mark, Ainsley APort of Spain . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .161

Mark, AlexanderWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .113

Marks, LesterNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .187

Marouani, LassaadTunis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .161

Marrinson, David SMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

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Marsh, Simon JMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .83

Marshall, Donald KWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .179

Marston, Maria BNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .193

Marti-Warren, Tania CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .155

Martin, Chad CCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Martin, D EdwardNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

Martin, MarilynIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .165

Martin, ReneeVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .95

Martin-Long, Valerie AGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .170

Martins, GrahamAbu Dhabi . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .162

Mason, Michael RWashington DC . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .179

Massa, ClaudioLugano . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .159

Mastaler, Jr, Joseph SNewport News.. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .193

Matan, Ronald GLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .184

Mataragiu, Anca CristinaTimisoara . . . . . . . . . . . . . . . . . . . . . [email protected]. .148

Mataragiu, CarmenTimisoara . . . . . . . . . . . . . . . . . . . . . [email protected] .148

Matheuz, GilbertoCuritiba . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .90

Mathew-Jones, HughLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .171

Mathieson, IanLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .171

Matsuyama, KatsumiTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .125

Matyka, KatarzynaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .145

McAdam, Douglas RRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .175

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McAllister, PatrickLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .171

McCullagh, AnthonyAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .137

McDaniel, SethAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .177

McGee, Kari LWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .175

McGovern, CatherineDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .120

McGrath, PaulaLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .168

McHardy, NeilDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .155

McKervey, Kevin HDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .181

McLellan, DaveCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .92

McMillan, RobertNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .187

McMurtrie, Scott JSurfers Paradise, Gold Coast. . . . . . . [email protected] . . . . . . . .84

McMurtry, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] .187

McNamara, MikeCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .188

McNaughton, Bob FLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .167

Mead, DavidAlton . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .170

Meadows, JasonAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .177

Medvedeva, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .162

Megilligan, JerryFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . .176

Meguellati, IbrahimAlger . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .76

Melton, Jr, BillSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .175

Mendez, ArmandoMonterrey . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .132

Mensshan, George EkowAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .114

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Merchant, AnsarDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .163

Merchant, Ansarhusein HMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .142

Merchant, RogerNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .167

Merklin, James EAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Merrygold, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .165

Meulman, AndréDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .135

Meyer, JackieFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .176

Michaelson, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .187

Michel, JohnCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Michoud, StéphaneLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .105

Mihailaros, JohnCanberra . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .82

Miller, Jeffrey (JR)Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .177

Mills, IanLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .164, 171

Milner, Arthur JSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .84

Minie, CharlesGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .155

Miniken, DavidSeattle-Tacoma-Bellevue . . . . . . . . . [email protected]. . . . . . . . .194

Mirchandani, RiteshNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .126

Mistry, KiritLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .171

Mitra, SunirmalNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .126

Miyamoto, MicaLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .172

Mohamed, RamliKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .130

Mombo, Nim'ne EMonrovia . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .128

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Mooney, JamesMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .83

Moore, ElizabethLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .172

Moore, Jr, H PhillipAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .177

Moormann, FrankBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . .107

Moretti, CarloSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .84

Morgan, Gareth JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .155

Morlock, Robert GPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .190

Morton, Tom MVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .95

Moscone, LauraMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .200

Moss, SarahBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .166

Mueller, Douglas MSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Mullens, HerwigHasselt. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . .88

Muniz, Brad ELivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

Munton, Perry EVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .95

Muriello, JosephLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .172

Murray, John MNorfolk. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .193

Murtagh, Thomas BChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .178

Muselier, Jean-NorbertMarseille . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .105

Muskett, Michael JIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .165

Müller-Kemler, ChristianDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . 108

Mythily, SMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .118

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Partners

NNachmias, RichardNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .187

Nairne, JenniferSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .84

Nakamoto, EikoTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .125

Naranjo, BeatrizCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Naranjo, CristinaGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .102

Naranjo, EdgarGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .102

Narasimhan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .117

Narine, Harry NGeorgetown . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .116

Negra, WalidTunis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .161

Negri, FiorannaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .122

Neier, Darryl SLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

Neier, Dennis SNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .187

Nelson, Peter AndrewLomé . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .161

Nessen, SteveLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .172

Newell, JonLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .168

Ng, Chee HoongKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .130

Nickles III, Edward (Nick) CBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .180

Nicolajsen, BentCopenhagen- City Office. . . . . . . . . . [email protected]. . . . . . . . . . . . . .101

Nicolaou, NicolasNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .100

Nield, Justin MCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .154

Nielsen, Jørgen AnkerCopenhagen - City Office . . . . . . . . . [email protected] . . . . . . . . . . VII, 101

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Nihill, John JPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .190

Nijhuis, Gerry JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .155

Nikiforov, SergeyKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .149

Nikolaev, IgorMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .149

Nishi, KevinVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Nogales, Oswaldo DelgadilloCochabamba . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .89

Noldred, Samuel AbayomiFreetown . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .152

Norman , John MCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .188

Nothdurfter, JosefSalzburg. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .85

Novikov, StanislavMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .149

Nowotka, LutzHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .110

Nugent, John HDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .120

Nunes, António TLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .146

OO’Beirne, GeraldNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

O'Keefe, Stephen JSurfers Paradise, Gold Coast. . . . . . . stephen.o'[email protected] . . . . . . . .84

O'Leary, DonalDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .120

O'Leary, RichardSan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .174

Oberholster, GuillaumeBloemfontein . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .154

Oeltjen, John ESt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .182

Ogez, James RTulsa . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .189

Oguttu, CharlesKampala. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .162

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Orah, Geoffrey CKano . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .141

Orellana, WalterQuito . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

Orlandi, CarloMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .123

Orlova, NadezhdaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .149

Osborne, DonnaEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Österreicher, Dr PrimusVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .86

Østergaard, JanCopenhagen - City Office . . . . . . . . . [email protected] . . . . . . . . . . . . .101

PPadilla, Cynthia CCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .189

Pagano, WalterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

Painter, IanAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .81

Pallett, PhillipLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .171

Panagia, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .123

Pannenbäcker, ThomasDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] .108

Paolacci, JohnMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .83

Papaleo, DaniloMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .123

Parada Ramos, JoséLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .147

Parbhu, Jugdis HAuckland . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .137

Parmegiani, LeoNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .187

Paruk, Ahmed EDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .155

Pasquetti, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .123

Passmore, NormaJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .156

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Pastierik, VladimirPrievidza . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .153

Patel, KumarLautoka . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .104

Patel, Nalin KSuva . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .104

Patel, PradeepSuva . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .104

Paterson, Frank RGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .169

Patsis, PanayiotisAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Patwa, Zarir JMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .142

Pavlidou, AvgoustaLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .100

Pawiroatmodjo, SikantoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .119

Pazen, StevenAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .87

Peay, J JayClinton . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .192

Pecnik, PrimozLjubljana . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .153

Pedrosa, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .157

Pendergast, RonNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . IX

Pennington, Walter CMaryland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .180

Pereira, Stanislaus DMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .142

Pereira, StanyDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .163

Pérez, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .157

Perrin, Victor Jean LouisLomé . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .161

Peruchon, MoniqueParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] 105

Peskin, Jeffrey BLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .184

Pethke, BerndBraunschweig . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .107

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Partners

Petuh, AlexeyMinsk. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .87

Pfeiffer, TomLuxembourg. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .129

Pflugfelder, PeterDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .108

Phelps, David LCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .189

Philip, Renee-LisaPort of Spain . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .161

Phuong, Mai LanHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .199

Piante, DenisLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .105

Pigasov, OleksiyKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .162

Pignanelli, GuidoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .123

Pillote, Jr., Robert LWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .179

Pinheiro, José CarlosMaputo . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .134

Pitelis, DimosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Pitt, M DeborahPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .190

Plampin, MarkNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .167

Plant, BrettBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .X, 81

Plews, Rick Sheffield. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .168

Plousis, Veronica MPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .190

Pollmeier, Hans-RudolfHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .110

Polonsky, EliasBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . .80

Polyakova, ValeriaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .149

Pomfret, David JLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .171

Pong, Siew InnSingapore . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .152

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Poti, James VRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .193

Potter, PatrickGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .170

Poulsen, Jan OlafOslo. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .142

Poulsen, Rex HLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .173

Poulsen, SørenCopenhagen- City Office. . . . . . . . . . [email protected]. . . . . . . . . . . . . .101

Poutsma, JackKerikeri . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .138

Powell, LuciaRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Pozielli, MichaelPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .190

Prager, BruceNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .187

Prasana Kumar, SMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .118

Preciado, RichardLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Price, Gregory SHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .192

Prindl, GüntherVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .86

Procudanov, NicolayKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .149

Prokopidis, AntoniosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Pronk, DickDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .135

Propper, RickyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .187

Prosch, Dale ABirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .171

Proskurnya, ElenaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .149

Prost, DavidRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .93

Prost, Michael JSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .182

Psaltis, EdSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .84

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Partners

Pucci, John LProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .191

Puchert, Garth MNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .187

Punane, AijaRiga. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .128

Puran, DhangeeDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .155

Purvis, John LChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .138

Pyatenko, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .149

Pyne, GrantSydney, Southern Sydney . . . . . . . . . [email protected] . . . . . . . . . . . .85

QQusous, DanaAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .125

RRadhika, HMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .118

Rae, AlastairEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Rahardja, HermantoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .119

Rahardjo, HidajatJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .119

Rajeshwari, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .117

Ramakrishnan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .117

Rambe, PangadilanJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .119

Ramey, DanHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

Rammes, Jason PCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .189

Ramnarine, VishwamintGeorgetown . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .116

Ranchhoojee, SanjayPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .157

Randall, GrahamIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .165

Rands, Daniel RHobart . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .82

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Rashed, HanyCairo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .103

Ratcliffe, David JSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .80, 84, 85

Rauert, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .109

Reding, CarloLuxembourg. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .129

Reichard, JimCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .188

Reichert, JochenTauberbischofsheim . . . . . . . . . . . . . [email protected] . . . . . . . . .112

Reid, Anthony J CPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .156

Reid, WayneAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .177

Reilly, Kevin FWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .190

Reiter, JosefMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .111

Retourné, MichelParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] .105

Richmond, BrianFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . .176

Ricketts, Brian GLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .168

Riedel, HaraldHeidelberg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .110

Rieger, JerryRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .93

Rindorindo, DonnyJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .119

Ringer, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .187

Riva, MicheleMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .122

Rixecker, KarstenFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . .X, 113

Roberts, DeniseCardiff . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .169

Roberts, TomLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .171

Robertson, David JPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .156

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Partners

Robison, Judith ATucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Roca, XavierGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .102

Roder, Jean-ClaudeGeneva . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .158

Rodrigues, Paulo GLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .146

Roeland, JanAmsterdam . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

Roesslhuber, StephanSalzburg. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .85

Rogers, Terrance CNanaimo . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .93

Rohsiepe, JochenOldenburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .111

Rojas Sosa, JavierAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .144

Romanelli, Russell LChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .178

Romanovskaya, LarissaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Rooknodien, Ebrahim FCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .154

Rosen, Bruce JNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .187

Rosenberg, GaryNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .187

Rosenzweig, Alan HLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . .184

Ross, MurrayLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .171

Ruiz, Marisela DePanama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .143

Russell, LoriSeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . . . .194

Ruther, Dale AAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .189

Ruusalu, ReinTallinn . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .104

Ryan, PaoloWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .139

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Partners

SSaadi, WalidDoha . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .148

Salickram, AjithPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .157

Samji, AbdulDar-es-Salaam. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .160

Sample, RogerFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . .176

Samples, Teri MSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .182

Sands, Basil LNassau . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .87

Sanghera, BobVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .95

Sanguines, GloriaAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . .144

Santhanakrishnan, SNew Delhi . . . . . . . . . . . . . . . . . . . . [email protected]; [email protected] . . .118

Santivas, Leonard VPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .190

Santos, José de SousaOporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .147

Sarafanova, ElenaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .149

Saxon, Grant FSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .84

Scaduto, StevenPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .191

Scales, MichaelMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .83

Schaeffer, LindaAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .177

Schwartz, SidneyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .187

Scheaffer, RaymondSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Schienstock, ArndDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .108

Schinnerling, PeterHaldensleben . . . . . . . . . . . . . . . . . . [email protected] . . . .109

Schoeman, TheunisJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . .156

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Partners

Schofield, Ian CLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .167

Scholz, CarlCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .92

Schroeder, BurchardOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .111

Schroeder, MariëtteDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .155

Schueler, UlrikeMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .113

Schöneberger, Dr PeterDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . .108

Scott, TanyaSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .174

Seaward, PaulDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .120

Seay, Jeffery JAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .177

Seethalakshmi, MBangalore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .117

Sek Sum, AndrewPort Louis. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .131

Sek Sum, ChristinePort Louis. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .131

Selcer, CharlesMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .181

Selenyi, ZsoltBudapest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .117

Sell, LarryWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .179

Semingson, KarenWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Senko, Michael CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Serra, Henrique CamõesLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .146, 147

Serra Sepúlveda, JorgeSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .97

Sessions, Deborah JAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .177

Sfarnas, AlexandrosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .115

Shah, AtulNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .126

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Shah, HarishMombasa. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .126

Shah, KetanKampala. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .162

Shah, PiyushMombasa. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .126

Shah, RajanNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .126

Shah, VijayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .187

Shaji, Majeed MBahrain . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .127

Shapiguzov, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .VIII, 149

Sharpe, DuaneLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .172

Sharpe, HilaryManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .168

Shaw, Barry LChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .178

Shaw , PaigeCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .92

Sheehy, Michael JSurfers Paradise, Gold Coast. . . . . . . [email protected]. . . . . . . . . . .84

Sheffield, MarkSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Shen, CindyNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .187

Shepherd, Michael ESheffield. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .168

Siehoff, David RChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Silverman, AlanToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .94

Simmons, Britton DTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .172

Simmons, Marc RPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .190

Simmons, BobSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Simmons, TonyAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .81

Simpson, Nicole TTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .172

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Partners

Sine, YoddiJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .119

Singer, MartineParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .105

Singleton, GarethDerby. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .166

Sitdikova, DinaKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .149

Skeete, J WendellCastries . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .158

Skelchy, Anthony JKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .130

Skou, OleCopenhagen- City Office. . . . . . . . . . [email protected] . . . . . . . . . . . . . .101

Sloan, Anthony CSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .84

Smedile, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .123

Smirnov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .149

Smith, Douglas JWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .95

Smith, KennethNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

Smith, Richard GWilliamsburg . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .193

Smith, Timothy DCardiff . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Smith, TonyCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .188

Snyder, TerryLawrenceville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . V, VIII

Sobel, Alan DLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Sobel, Harold RLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Sobel, Stanley MWashington DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .179

Soleman, TanaziJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .119

Solomon, MurrayNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .187

Sopena, ChantalLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .105

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Soren, James LRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Sorrentino, ThomasNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .187

Spain, Kris MAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .177

Sperring, JeremyAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .177

Spiess, Peter FNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .187

Spiess, TimothyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

Spnovic, AndreSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .84

Sporl, RobertSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .174

Spurritt, DavidAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .81

Sreyas, AChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .117

Stanford, Arvil RAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .177

Stanford, Brian KToronto - PKF Consulting Inc. . . . . . . [email protected] . . . . . . .94

Starakis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Staribacher, Dr AndreasVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . VII, 86

Stark, LewisNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .187

Stavrinides, NicholasLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .100

Stavros, StavrouLimassol . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .100

Stein, KlausOsnabrück . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .112

Steinberg, Joel BNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .187

Stenger, Eva MariaBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .107

Stephenson, TobyBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .166

Stewart, CalumLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .164

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Partners

Stitt, Kirk GRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .175

Stratoti, Gregory DPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .191

Straus, Michael PRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .193

Streets, James MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

Stringer, TonyBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .169

Striplin, RhondaAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .177

Strybis, Neil ICape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .154

Stupler, ReynoldNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .187

Sudhir, B RAbu Dhabi . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .162

Suekawa, ScottLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .172

Sukhorukova, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .162

Sukhova, IrinaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .149

Sully, Brian RBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .81

Summers, Culley JChicago . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .178

Sundbo, TrevorRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .93

Suriyanarayanan, RMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .118

Susnea, FlorentinaBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .148

Svinina, OlgaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Swaim, Michael NSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .192

Swart, Dr ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .108

Sweet, VickiFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .176

Sydenham, Tim RSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .84


Sykes, MarkManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .168

TTan, Wilson Y CHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .98

Targett, LukeMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .83

Tarré, AlexBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .157

Tash, Brian DLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .171

Taylor, Glenn RLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .184

Templin, UlfMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .X, 113

Terekhov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .149

Testaverde Jr, Peter WNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .187

Tettefio, Eric SowateiAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .114

Thomas, JoeFreetown . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .152

Thomas, Richard JPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .190

Thompson, David MSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .174

Thompson, KyffinAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .81

Thorman, SandiCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .188

Thornton, Simon JGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .97

Throop, StephenSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .174

Thum, ErichBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .107

Thurman, Karen CAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . .176

Tikhonovsky, AndreyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .149

Tiplady, AndrewLeicester . . . . . . . . . . . . . . . . . . . . . andreW:[email protected] . . . . . . . .166

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Tjan, Tji NjitJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .119

Todd, E JohnSydney, Southern Sydney . . . . . . . . . [email protected] . . . . . . . . . . . . .85

Toney, Michael GPort of Spain . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Toplis, Russell MAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .137

Topliss, LisaNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Torres Castro, Edwin ESan Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .147

Tovar, Eddy ATegucigalpa . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .116

Tovar, JorgeTegucigalpa . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .116

Trammell, RobSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Tromp, Jean-PierrePretoria . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .157

Trudel, MichelMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .92

Tsabadze, VakhtangTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .106

Tsafos, NicholasNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .187

Tudose, AndreeaBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .148

Tuley, Patrick AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .177

Tully, MarkDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .120

Tumbaco, YeseniaGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

Turck, AnneLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .105

Turner, Dennis AMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .83

Tuson, SuzanneDetroit . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .181

Tuttle, David PRedlands . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .175

Tyrrell, Robert JWashington, DC . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .179


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UUribe, CristóbalBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .98

VVadher, AlpeshNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .126

Vakkilaynen, ArtemSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Vallazza, EdoardoBrescia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .121

van den Berg, AnnJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .156

van den Berg, SiccoDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

van den Bossche, MarcAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . .87

van den Broeck, DirkAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .87

van der Aalst, WilbertRotterdam . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .136

van der Walt, BernardCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .154

van Dijk, RenéDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

van Ek, AnkoAmsterdam . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .135

van Goeverden, LornaPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . .156van Hamersveld, HansWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .136

van Kerkom, RalphCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .107

van Kerkom, WolfgangCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] .107

van Manen, LouisJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .156

van Nistelrode, HannekeDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

van Pelt, RobDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .135

van Sonderen, HansAmsterdam . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

van Vliet, FrenkWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . IX, 136


Partners

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Vega, Rodolfo MuñozQueretaro. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .133

Verheyen, RiaBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .88

Vermaak, TheoNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . IX, 187

Veronese, HenryAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .81

Veuleman, MichaelHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .192

Veys, TanguyKnokke. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .89

Vicic, Larry GVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .94

Vicuña Cubillos, LuisSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .97

Vila Naranjo, EmilioLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .144

Vila Naranjo, EnriqueLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .144

Villagarcia, SergioBuenos Aires . . . . . . . . . . . . . . . . . . [email protected]. V, VI, IX, 80

Villwock, FrankBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Vindelev, KasperCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . .101

Visser, JackWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .136

Vlyminckx, PatrickAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .87

Voelker, WolfgangHamburg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .107

Vogelaar, HansRotterdam . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .136

Vogt, CarstenMagdeburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .111

Voisey, Howard GBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .166

Volper, OlivierGeneva . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .158

Voropaev, YuriSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .150

Vorster, IanJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .156


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Voth, Gary JHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .192

Vucicevic, VladoSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .174

WWadell, Roger ERedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Wadsworth, WendeSeattle-Tacoma-Bellevue . . . . . . . . . [email protected] . . . . . . .194

Wagner, CarolSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .175

Wah, RobinChristchurch. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .138

Wakeman, GrahamSydney, City . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .84

Walker, J DelHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .192

Walker, KevinCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .188

Wallace, William RNassau . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .87

Wallis, DougVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .95

Walraven, MarcelWoerden . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .136

Walters, Beth MVancouver - PKF Consulting Inc . . . . [email protected] . . . . . . . .95

Walther, David MSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Wan, Derek T SHong Kong. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .98

Warlich, CorinnaHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . IX, 109

Warner, NickLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .171

Warren, Michael PAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected] . . .176

Watts, Cindy RRedlands . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .175

Way, ScottAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .81

Weaver-Sasman, YolandaCape Town . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .154


Partners

PartnerNam

es

Weber, NeilSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .94

Weber, RonaldLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .129

Weighell, RichardLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .171

Weinstein, CharlesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .187

Weir, PeterLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .172

Weiss, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .187

Weissenberg, KennethNew York . . . . . . . . . . . . . . . . . . . . . [email protected] 187

Welch, JamesLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .171

Welker, CurtSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .174

Westreich, JeffToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .94

Whelan, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .81

Whitaker, Nick MLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .171

White III, Albert SNewport News . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .193

Whitlock, RhodriGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .170

Whitt III, William OBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .171

Whittal, Ian GPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .156

Whittingham, KenSydney, City . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .84

Whyte, NeilEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .169

Widmann, MichaelVienna (Hotel Consulting) . . . . . . . . . [email protected] . . .X, 86

Wilcox, Chris LLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .182

Wild, AmandaDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .120

Wille, Eric RMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .181


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Williams, Guillermo FMexico City South. . . . . . . . . . . . . . . [email protected] . . . . . . . . .132

Williamson, FrankBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .166

Wilson, Richard DNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Windley, BrianNorfolk. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .193

Witt, Alan SNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .193

Wohldorf, SebastianMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . IX, 111

Wojciechowski, MarekWarsaw . . . . . . . . . . . . . . . . . . . . . [email protected] . . .145

Wolff, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .187

Wolpert, HankRichardson. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .196

Wong, BrianKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .130

Wood, David CAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .177

Woodford, Graham RNorwich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .165

Woodworth, R MarkAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .196

Woodworth, ReedBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .197

Wozar, Dr StefanWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .113

Wylie, SusanDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .120

Wörner, HorstFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .108

YYabrov, David AToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .94

Yusufu, IsaKaduna . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .141

Yusupova, TatyanaKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .149

ZZbar, JoelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .187


Zaitseva, YuliaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .149

Zarkal, AbdellatifCasablanca . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .133

Zeff, LawrenceNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .187

Zefi, JonNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Zehnder, BrunoZürich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .160

Zermini, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .122

Zhang, YanNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .187

Zorgenfreija, MarutaRiga. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .128

Zouridakis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Zünkler, MaxCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Partners

PartnerNam

es


Directory of PKF International Member Firms

A

Algeria - Antigua

ALgERIA

Time Zone GMT+1Dial in code 213Dial out code 00

AlgerPKF Algerie T: 21 28 11 75Cite EPLF DES 216 Logements F: 21 28 80 03Tour no1 appt 04 BP 22 E: [email protected] 01 W: pkftunisie.comKoubaAlger

Out of Hours Contact: Lassad Marouani 00216 20 30 59 06

International Liaison Partner: Lassaad Marouani [email protected]

Partners:Ibrahim Ben Abdennebi [email protected] Daoud [email protected] Meguellati [email protected]

ANgOLA


LuandaPKF Angola - Auditores e Consultores, SA T: 923 443 149Rua da Missão nº 147 - 6º D F: 222 338 957Luanda E: [email protected]

International Liaison Partner: José de Sousa Santos [email protected]

Partners:Henrique Camões Serra

(Initial contact through Lisbon, Portugal office)

ANTIgUA

Time Zone GMT-4 Dial in code 1Dial out code 11

St John'sPannell Kerr Forster T: 268 462 0827Redcliffe Street F: 268 462 4747St John's, Antigua E: pannellf@candw@ag

Postal Address:PO Box 159St John's, Antigua

International Liaison Partner: Wilbur A Harrigan pannellf@candw@ag

Partners:Omax A E Gardner [email protected]

A


Argentina - Australia

ARgENTINA

Time Zone GMT-3Dial in code 54Dial out code 00

Buenos AiresPKF Villagarcia & Asociados T: 11 5235 6393Esmeralda 625, 1er Piso F: 11 5235 6300Buenos Aires E: [email protected] W: pkfargentina.com.ar

Out of Hours Contact: Sergio A Villagarcia 911 6817 1636

International Liaison Partner: Sergio Arturo Villagarcia [email protected]:Gustavo Director [email protected] Omar Hospital [email protected] M. Imperiali [email protected] H. Katz [email protected] Pablo Laski [email protected] Polonsky [email protected]

AUSTRALIA

Time Zone GMT+ 8 to +10 +DSTDial in code 61Dial out code 0011

SydneyPKF Australia Ltd T: 2 9251 4100Level 10 F: 2 9240 98211 Margaret Street E: [email protected] W: pkf.com.auNew South Wales2000

Postal Address:Level 101 Margaret StreetSydneyNew South Wales2000

Out of Hours Contact: David Ratcliffe 2 9251 4100

International Liaison Partner: David J Ratcliffe [email protected]

Partners:Lance Cunningham [email protected] Wessels [email protected]

A


Australia

AdelaidePKF T: 8 7421 1400PKF House F: 8 7421 1499Level 2 E: [email protected] Frome Street W: pkf.com.auAdelaideSouth Australia5000

Postal Address:GPO Box 2505AdelaideSouth Australia5001

Out of Hours Contact: David Spurritt 8 7421 1400

International Liaison Partner: David Spurritt [email protected]

Partners:Geoff Edwards [email protected] Fechner [email protected] Hunt [email protected] Khoury [email protected] Manna [email protected] Painter [email protected] Simmons [email protected] Thompson [email protected] Veronese [email protected] Way [email protected] Whelan [email protected] Yatzis [email protected]

BrisbanePKF T: 7 3226 3555Level 6 F: 7 3226 3500AMP Place, 10 Eagle Street E: [email protected] W: pkf.com.auQueensland4000

Postal Address:GPO Box 1078BrisbaneQueensland4001

Out of Hours Contact: John D Keating 7 3226 3555

International Liaison Partner: John D Keating [email protected]

Partners:Gerry Collins [email protected] Colyer [email protected] M Hull [email protected] Joiner [email protected] Loots [email protected] Plant [email protected] R Sully [email protected]

A


Australia

CanberraPKF - Di Bartolo Diamond & Mihailaros T: 2 6257 7500Level 7 F: 2 6257 759928 University Avenue E: [email protected] City W: pkf.com.auACT 2600

Postal Address:GPO Box 588CanberraACT 2601

International Liaison Partner: Ross Di Bartolo [email protected]

Partners:George Diamond [email protected] John Mihailaros [email protected]

Central CoastPKF T: 2 9251 4100Suite 13, 14 Pioneer Avenue F: 2 9240 9821Tuggerah Business Park E: [email protected] W: pkf.com.auNew South Wales2259

Postal Address:PO Box 3686TuggerahNSW2259

Out of Hours Contact: David J Ratcliffe 2 9251 4100


Partners:Jennifer Nairne [email protected]

HobartPKF T: 3 6231 9233AMP Building F: 3 6231 928827 Elizabeth Street E: [email protected] W: pkf.com.auTasmania7000

Postal Address:GPO Box 2115HobartTasmania7001

Out of Hours Contact: Daniel R Rands 0418 136 140

International Liaison Partner: Daniel R Rands [email protected]

A


Australia

MelbournePKF T: 396031700Level14 F: 396023870140WilliamStreet E: [email protected] W: pkf.com.auVictoria, 3000

PostalAddress:GPOBox5099MelbourneVictoria, 3001

OutofHoursContact: MichaelScales 0403381761

InternationalLiaisonPartner: MichaelScales [email protected]

Partners:Sharon Burke [email protected] [email protected] Djenab [email protected] Eyles [email protected] Fazio [email protected] [email protected] Growcott [email protected] [email protected] Krishnasamy [email protected] [email protected] [email protected] [email protected] Targett [email protected] A Turner [email protected]

Mount BarkerPKF T: 88398230057WellingtonRoad F: 883982306Mount Barker E: [email protected] Australia W: pkfmb.com.au5251

PostalAddress:POBox776Mount Barker5251

OutofHoursContact: RickCopping 0428844990

InternationalLiaisonPartner: RickCopping [email protected]

PerthPKF Mack & Co T: 942689992nd Floor F: 9426890035 Havelock St E: [email protected] W: pkf.com.au

Postal AddressPOBox609WestPerthWA6872

OutofHoursContact: TonyMaclean 0418904905

MatthewVanRiessen 0402012171

InternationalLiaisonPartner: TonyMaclean [email protected]

Partners:MatthewVanRiessen [email protected] Shillington [email protected] Longshaw [email protected] Calder [email protected] [email protected] Fermanis [email protected]

A


Australia

Surfers Paradise, gold CoastPKF Gold Coast T: 7 5553 1000Level 5 F: 7 5553 1001RSL Centre E: [email protected] Beach Road W: pkf.com.auSurfers ParadiseQueensland, 4217

Postal Address:PO Box 588Surfers ParadiseQueensland, 4217

Out of Hours Contact: Mike Sheehy 7 5564 6353

International Liaison Partner: Michael J Sheehy [email protected]

Partners:William G (Grant) Chatham [email protected] Cohen [email protected] J McMurtrie [email protected] J O'Keefe stephen.o’keefe.pkf.com.au

Sydney, CityPKF T: 2 9251 4100Level 10 F: 2 9240 98211 Margaret Street, Sydney E: [email protected] South Wales, 2000 W: pkf.com.au



Partners:John A Afford [email protected] Argiris [email protected] S Bladwell [email protected] Bresolin [email protected] Bull [email protected] Cheeseman [email protected] Crowe-Maxwell [email protected] Fayad [email protected] D Freckmann [email protected] R Gordon [email protected] N Grant [email protected] Henry [email protected] B Holbrook [email protected] Karlovsky [email protected] E Kesik [email protected] D King [email protected] Leonard [email protected] F Lord [email protected] Lyon [email protected] J Milner [email protected] Moretti [email protected] Nairne [email protected] Psaltis [email protected] F Saxon [email protected] C Sloan [email protected] Spnovic [email protected] R Sydenham [email protected] Wakeman [email protected] Whittingham [email protected]

A


Australia - Austria

Sydney, Southern SydneyPKF T: 2 9525 0244Level 3 F: 2 9240 9821304-318 The Kingsway E: [email protected] W: pkf.com.auNew South Wales2229

Postal Address:PO Box 532CaringbahNew South Wales1495



Partners:Chris J Allen [email protected] Hough [email protected] Pyne [email protected] John Todd [email protected]

AUSTRIA

Time Zone GMT+1 +DSTDial in code 43Dial out code 00

SalzburgPKF Revisionstreuhand T: 662 842290Wirtschaftsprüfungsgesellschaft m.b.H F: 662 849937Reichenhallerstrasse 10a E: [email protected] W: pkf.at5020

Out of Hours Contact: 08:00 - 17:00 699 10075500

Partners:Hildegard Kasinger [email protected] Linsbauer [email protected] Nothdurfter [email protected] Roesslhuber [email protected]

Salzburg (Hotel Consulting)PKF Hotelexperts GmbH T: 662 8422900Reichenhallerstrasse 10a F: 662 849937Salzburg E: [email protected] W: pkfhotels.com

Out of Hours Contact: Michael Widmann 664 60969101

International Liaison Partner: Michael Widmann [email protected]


Austria - Bahamas

ViennaPKF Österreicher-Staribacher T: 1 5128780Wirtschaftsprüfungs GmbH & Co KG F: 1 5124344Hegelgasse 8 E: [email protected] W: pkf.at1010

Out of Hours Contact: Dr Andreas Staribacher 664 3008888

Partners:Dr Thomas Ausserlechner [email protected]ünther Prindl [email protected] Andreas Staribacher [email protected] Primus Österreicher [email protected]

Vienna (Hotel Consulting)PKF Hotelexperts GmbH T: 1 5120707Hegelgasse 8 F: 1 5120607Vienna E: [email protected] W: pkfhotels.com

Out of Hours Contact: Michael Widmann 66460969101

International Liaison Partner: Michael Widmann [email protected]

Partners:Dr Andreas Staribacher [email protected]

BAHAMAS

Time Zone GMT-5 +DSTDial in code 1242Dial out code 001

FreeportPKF Chartered Accountants T: 352 2912Room 22A F: 352 7284Kipling Building E: [email protected] Bahama

(For enquiries regarding the Bahamas, please contact our main office in Nassau).

Postal Address:P O Box f42581Kipling BuildingFreeportGrand Bahama

International Liaison Partner: Renee D Lockhart [email protected]

Basil L Sands [email protected] R Wallace wrw:[email protected]

B

A

B


Bahamas - Belgium

NassauPKF Chartered Accountants T: 322 8560/1Pannell House F: 326 752444, Elizabeth Avenue E: [email protected] O Box N-8335NassauNew Providence (N.P.)

Out of Hours Contact: William R Wallace 325 5766

International Liaison Partner: Renee D. Lockhart [email protected]

Partners:Basil L Sands [email protected] R Wallace wrw:[email protected]

BELARUS


MinskFBK-Bel Limited T: 375 17 262 51 5339/1-12 Koltsov str. F: 375 17 280 38 43Minsk E: [email protected] W: fbk.by

Out of Hours Contact: Alexey Petuh 375 29 666 15 85

International Liaison Partner: Alexey Petuh [email protected]

BELgIUM


AntwerpPKF Bedrijfsrevisoren T: 3 235 66 66(Auditors) / PKF Accountants F: 3 235 22 22& Belastingconsulenten (Tax consultants) E: [email protected] 6 W: pkf.beAntwerp2600

Out of Hours Contact: Paul De Weerdt 478 66 65 22

International Liaison Partner: Paul De Weerdt [email protected]:Lode Agache [email protected] Bastenie [email protected] Beunen [email protected] De Jonge [email protected] Deltour [email protected] Gaublomme [email protected] Lefebvre [email protected] Pazen [email protected] van den Bossche [email protected] van den Broeck [email protected] Vlyminckx [email protected]

B


Belgium

AntwerpPKF Corporate Finance & Advisory T: 3 235 88 88Potvlietlaan 6 F: 3 235 22 22Antwerp E: [email protected] W: pkf.be


BrusselsPKF Bedrijfsrevisoren (Auditors) / T: 2 242 11 40PKF Accountants & Belastingconsulenten F: 2 242 03 45(Tax Consultants) E: [email protected] 10 B 15 W: pkf.beBrussels1130

Out of Hours Contact: Ria Verheyen 478 66 65 24

International Liaison Partner: Ria Verheyen [email protected]

Partners:Dirk Beunen [email protected] Loits [email protected]

BrusselsPKF Management Consulting Services T: 2 242 11 41Metrologielaan 10 B 15 F: 2 242 03 45Brussels E: [email protected] W: pkf.be

Out of Hours Contact: Geert Lefebvre 478 66 65 23

BrusselsPKF Interim Management T: 2 242 11 41Metrologielaan 10 B 15 F: 2 242 03 45Brussels E: [email protected] W: pkf.be

Out of Hours Contact: Glenn De Clerck 478 66 65 17

Partners:Glenn De Clerck [email protected]

HasseltPKF bedrijfsrevisoren (Auditors) / T: 11 22 72 45PKF accountants & belastingconsulenten F: 11 24 21 48(Tax consultants) E: [email protected] 8 B 5-6 W: pkf.beHasselt3500


International Liaison Partner: Paul De Weerdt [email protected]

Partners:Herwig Mullens [email protected]

B


Belgium - Bolivia

KnokkeFlamand & Partners T: 50 63 11 63Accountants & Belastingconsulenten F: 50 63 11 73't Walletje 18 E: [email protected]ënlaan 125 W: pkf.beKnokke-Heist, 8300

Out of Hours Contact: Guy Flamand 475 23 60 78

International Liaison Partner: Guy Flamand [email protected]

Partners:Tanguy Veys [email protected]

BELIZE


Belize CityPKF Belize T: 227 7428Regent House F: 227 882435 Regent Street E: [email protected] City00000

Postal Address:PO Box 28035 Regent StreetBelize City

International Liaison Partner: Douglas Erskine [email protected]

Partners:Jose A Bautista [email protected]

BOLIVIA


CochabambaGarcia Veramendi & Asociados - T: 4 4486016PKF Bolivia F: 4 4486017Calle Pedro Blanco N° 1344 E: [email protected] Continental, Piso 8 W: pkfbolivia.comCochabamba, 5863

Out of Hours Contact: Oswaldo Delgadillo Nogales 79336586

Partners:Oswaldo Delgadillo Nogales [email protected]

B


Bolivia - Brazil

La PazGarcia Veramendi & Asociados - T: 2 242 3579PKF Bolivia F: 2 242 3708Avenida 20 de Octubre N° 6 E: [email protected] Zafiro W: pkfbolivia.comPiso 5, La Paz

Out of Hours Contact: Johnny Zenteno Cordero 70676306

Partners:Johnny Zenteno Cordero [email protected]

Santa CruzGarcia Veramendi & Asociados - T: 3 3414385PKF Bolivia F: 3 3414430Equipetrol calle 7 Este (Cordova) N° 21 E: [email protected] Cruz, 144 W: pkfbolivia.com

Out of Hours Contact: Javier Garcia Veramendi 72155727 - 3 3375239

International Liaison Partner: Javier Garcia Veramendi [email protected]

BOSNIA AND HERZEgOVINA


SarajevoPKF Re Opinion d.o.o T: 33 552 151Grbavicka 4/IV F: 33 552 15271000 Sarajevo E: [email protected] W: re-opinion.ba

Out of Hours Contact: Berna Sljokic 63 991 833

International Liaison Partner: Lejla Kaknjo [email protected]

Miroslav Brankovic [email protected]

BRAZIL


CuritibaDirecta PKF T: 41 3222 8432Rua Visconde do Rio Branco F: 41 3222 84321322 – 2 & 730; andar - Cj.201 E: [email protected] - PR W: directapkf.com.brCEP: 80420 - 210

Out of Hours Contact: Artemio Bertholini 11 9983 2786

International Liaison Partner: Artemio Bertholini [email protected]

Partners:Ernesto Rubens Gelbcke [email protected] Matheuz [email protected]

B


Brazil

Porto AlegreDirecta PKF T: 51 3019 5460Av Loureiro da Silva F: 51 3019 54902001 - 7& 730; andar - Conj. 710 E: [email protected] Alegre, CEP: 90050 - 240 W: directapkf.com.br


Partners:Artemio Bertholini [email protected] Rubens Gelbcke [email protected] Matheuz [email protected]

RecifeDirecta PKF T: 81 3465 3055Rua Visconde de Jequitinhonha F: 81 3465 3055279 - Salas 205/206 - 2& 730; andar E: [email protected] - PE, CEP: 51021-190 W: directapkf.com.br



Rio de JaneiroDirecta PKF T: 21 2221 9644Rua da Assembléia F: 21 2221 964410 GR/3111, Rio de Janeiro - RJ E: [email protected]: 20011 - 901 W: directapkf.com.br



Sao PauloDirecta Auditores T: 11 2141 6300Rua Vergueiro F: 11 2141 63232016 - 8˚ andar E: [email protected]ão Paulo – SP – CEP: 04102-000 W: directa.com.brBrazil


International Liaison Partner: Artemio Bertholini [email protected]

Partners:Ernesto Rubens Gelbcke [email protected] Matheuz [email protected] Carlos Bonini Santos Pinto [email protected] Ailton Madeira [email protected] Carvalho [email protected] Alves Lira [email protected]


British Virgin Islands - Canada

BRITISH VIRgIN ISLANDS

Time Zone GMT-4Dial in code 1 284Dial out code 011

Road Town, TortolaPKF (BVI) Limited T: 494 2240Geneva Place, 2nd Floor F: 494 3088333 Waterfront Drive E: [email protected] Town, Tortola, VG1110 W: pkfbvi.com

Postal Address:P.O.Box 3339Road TownTortola, VG1110

Out of Hours Contact: Meade Malone 441 7891

International Liaison Partner: Meade Malone [email protected]

Partners:Everton Knight [email protected]

CAMEROON (THE)


DoualaSafecom/Sofidex - PKF T: 33 088 163Boulevard de la Liberte E: [email protected] Box 427, Doula, AkwaLittoral, Cameroon

(Initial contact through Lome, Togo)

Out of Hours Contact: Francois Njoh 969 950 72

CANADA

Time Zone GMT-5 to – 8 +DSTDial in code 1Dial out code 011

CalgaryCatalyst LLP T: 403 296 0082200 Quarry Park Blvd. SE F: 403 296 0088Calgary E: [email protected], T2C 5E3 W: catalystsolutions.ca

Out of Hours Contact: Cam Crawford 403 296 0082

International Liaison Partner: Cam Crawford [email protected]

Partners:Chris Alexander [email protected] D Cairns [email protected] Coakwell [email protected] Holowath [email protected] J Laycraft [email protected] McLellan [email protected] Scholz [email protected] Shaw [email protected]

B

C

C


Canada

MontrealFBBL, PKF Inc. T: 514 729 32211100 Cremazie Boulevard East F: 514 593 8711Suite 805, Montreal E: [email protected], H2P 2X2 W: fbbl.ca

Out of Hours Contact: Gilles Bussiere 514 729 3221

International Liaison Partner: Gilles Bussiere [email protected]

Partners:Anne-Marie Desloges [email protected] Fauteux [email protected] Grafton [email protected] Leewarden [email protected] Trudel [email protected]

NanaimoSmythe Ratcliffe LLP T: 250 751 26688C - 2220 Bowen Road F: 250 751 2058Nanaimo E: [email protected] Columbia, V9S IH9 W: smytheratcliffe.com

Out of Hours Contact: Larry G Vicic 604 687 1231

International Liaison Partner: Larry G Vicic [email protected]

Partners:Terrance C Rogers [email protected]

North VancouverSmythe Ratcliffe LLP T: 604 925 1317305 - 221 Esplanade West F: 604 925 1118East Tower, North Vancouver E: [email protected] Columbia, V7M 3J3 W: smytheratcliffe.com



Red DeerHeywood Holmes & Partners LLP T: 604 925 1317First Red Deer Place F: 604 925 1118500, 4911 – 51 Street E: [email protected] Deer, Alberta, T4N 6V4 W: heywoodholmes.com

International Liaison Partner: Donald G Oszli [email protected]

ReginaVirtus Group LLP T: 306 522 6500200-2208 Scarth Street F: 306 522 6222Regina, Saskatchewan E: [email protected] 2J6 W: virtusgroup.ca

Out of Hours Contact: Doug Frondall 888 285 7677

International Liaison Partner: Doug Frondall [email protected]

Partners:David Prost [email protected] Rieger [email protected] Sundbo [email protected]

C


Canada

SaskatoonVirtus Group LLP T: 306 653 6100157 2nd Avenue North F: 306 653 4245The King George E: [email protected] 200, Saskatoon W: virtusgroup.caSaskatchewanS7K 2A9

Out of Hours Contact: Doug Frondall 888 285 7677

International Liaison Partner: Doug Frondall [email protected]

Partners:Aaron Dillman [email protected] Lutz [email protected] Weber [email protected]

TorontoPKF Kraft Berger Professional Corporation T: 416 494 73111 Yonge Street F: 905 475 2260Suite 1801, Toronto E: [email protected] W: pkfkb.caM5E 1W7

Out of Hours Contact: Elias Benaim 416 494 7311

International Liaison Partner: Elias Benaim [email protected]

Partners:Howard M Bergman [email protected] Cohen [email protected] Dykopf [email protected] Feingold [email protected] P King [email protected] Silverman [email protected] Westreich [email protected] A Yabrov [email protected]

Toronto - PKF Consulting IncPKF Consulting Inc T: 416 360 500030 St Patrick Street F: 416 777 15678th Floor, Toronto E: [email protected] W: pkfcanada.comM5T 3A3

International Liaison Partner: David F Larone [email protected]

Partners:Brian K Stanford [email protected]

VancouverSmythe Ratcliffe LLP T: 604 687 1231355 Burrard Street F: 604 688 4675Suite 700, Vancouver E: [email protected] Columbia W: smytheratcliffe.comV6C 2G8



C


Canada

Partners:Rick A S Henshaw [email protected] Johnson [email protected] Leong-Chung [email protected] Luedke [email protected] J Macaulay [email protected] Martin [email protected] M Morton [email protected] E Munton [email protected] Nishi [email protected] Sanghera [email protected] Wallis [email protected]

Vancouver - PKF Consulting IncPKF Consulting Inc T: 604 689 3833800 West Pender Street F: 604 689 2568Suite 1120 E: [email protected] W: pkfcanada.comBritish ColumbiaV6C 2V6

Out of Hours Contact: Beth M Walters 604 689 2568

International Liaison Partner: Beth M Walters [email protected]

VictoriaSmythe Ratcliffe LLP T: 250 382 2668209-1497 Admirals Road F: 250 382 2660Victoria E: [email protected] Columbia W: smythedebtadvisors.comV9A 2P9



WinnipegScarrow & Donald LLP T: 204 982 9800100 - Five Donald Street F: 204 474 2886Winnipeg E: [email protected] W: scarrowdonald.mb.caR3L 2T4

Out of Hours Contact: John F Kelly 204 982 9800

International Liaison Partner: John F Kelly [email protected]

Partners:Peter J Donald [email protected] G Findlay [email protected] G Frain [email protected] J Smith [email protected]

C


Cayman Islands

CAYMAN ISLANDS


george TownPKF Cayman T: 945 5889Century Yard F: 945 5907Cricket Square E: [email protected] Elgin Avenue W: pkfcayman.comGeorge TownKY1 - 1109

Postal Address:PO Box 1782Century Yard, Cricket SquareGeorge Town, KY1 - 1109

Out of Hours Contact: 928 0672 928 0672

International Liaison Partner: Ben Leung [email protected]

george TownEisnerAmper LLP T: 345 945 5889Century Yard F: 345 945 5907Cricket Square W: eisneramper.com171 Elgin AvenueGeorge TownP. O. Box 1782Grand CaymanKY1 - 1109

Out of Hours Contact: Michael Breit 516 639 0923

Michael Wolff 917 318 9911

International Liaison Partner: Michael Breit [email protected]

Michael Wolff [email protected]

Partners:Peter Cogan [email protected] Leung [email protected]

george TownSquar Milner, CPAs T: 345 943 2999P. O. Box 10095 F: 949 22 2989Grand Cayman E: [email protected] - 1001 E: www.squarmilner.comCayman Islands

Out of Hours Contact: Steve Milner 949 222 2999

International Liaison Partner: Steve Milner [email protected]

Partners:Wendell Daniel

C


Channel Islands - China

CHANNEL ISLANDS


guernseyPKF (Guernsey) Limited T: 1481 727927P O Box 296 F: 1481 710511Suites 13 & 15 E: [email protected] House W: pkfguernsey.comLe TruchotSt. Peter PortGuernsey, GY1 4NA

Out of Hours Contact: Simon J Thornton 1481 727927

International Liaison Partner: Simon J Thornton [email protected]

Partners:John S Bradley [email protected] I Cumming [email protected]

CHILE


SantiagoPKF Chile Auditores Consultores Ltda T: +56 2 650 4332Santo Domingo Nº 1160 - Piso 11 F: +56 2 360 0361Santiago E: [email protected] W: pkfchile.cl

Out of Hours Contact: Antonio González 09 5796523

International Liaison Partner: Antonio González [email protected]

Partners:Jorge Serra Sepúlveda [email protected] Vicuña Cubillos [email protected]

CHINA


BeijingPKF Daxin T: 86 10 8233 0558Certified Practising Accountants F: 86 10 8232 766815F Xue Yuan International Tower E: [email protected] 1 Zhi Chun Road W: daxincpa.com.cnHai DianBeijin100083

Out of Hours Contact: Ada Chen 86 136 2726 8676

International Liaison Partner: Ada Chen 86 136 2726 8676

C


China - Colombia

ShanghaiPKF Daxin T: 86 21 6840 6799Certified Practising Accountants F: 86 21 6840 648825 Floor E: [email protected] International Technology Mansion W: daxincpa.com.cnNo 58 Xiang Cheng RoadPudong DistrictShanghai

Out of Hours Contact: Ada Chen 86 136 2726 8676

International Liaison Partner: Ada Chen 86 136 2726 8676

With branches in 12 other principal city locations

Hong KongPKF T: 2806 382226/F, Citicorp Centre F: 2806 371218 Whitfield Road, Causeway Bay E: [email protected] Kong W: pkf-hk.com

Out of Hours Contact: David T K Leong 9789 8000

International Liaison Partner: Henry H L Leung [email protected]

Partners:David T K Leong [email protected] Wilson Y C Tan [email protected] T S Wan [email protected]

ShanghaiPKF Consulting Inc T: 21 5292 99982405 CITIC Plaza F: 21 5292 99931168 West Nanjing Rd. E: [email protected], 200041 W: pkfchina.com

Out of Hours Contact: Edmund Chan 13918188033

International Liaison Partner: Wingsee Auyeung [email protected]

COLOMBIA


BogotáAmézquita & Cía SA T: (1) 2087500 Ext 503Calle 37 No. 24-28 F: (1) 2684650Bogotá E: [email protected] W: amezquita.com.co

Out of Hours Contact: Cristobal Uribe 3004754733

International Liaison Partner: Cristóbal Uribe [email protected]

Partners:Vivian Amézquita [email protected] Cantini [email protected] De Cubillos [email protected] Durán [email protected] E Galindo [email protected] Hernández [email protected]

C


Colombia - Côte d'Ivoire

MedellinAmézquita & Cía SA T: (4) 268 27 08Torre Empresarial Dann F: (4) 268 16 15Carrera 43A E: [email protected] 7-50A, Of. 1013 W: amezquita.com.coMedellin

Out of Hours Contact: Vivian Amezquita (4) 268 27 08

Partners:Vivian Amézquita [email protected] Hernández [email protected]

COSTA RICA


San JoseDespacho Murillo Marchini & Co. T: 2253 03042nd Avenue F: 2283 17051st and 3rd Streets E: [email protected] Pedro Montes de OcaSan JoseSan JosePO Box 3937 - 1000

Out of Hours Contact: Fernando Murillo Marchini 2222 6593

International Liaison Partner: Fernando Murillo Marchini [email protected]

Partners:Betty Calderon H fmm@[email protected] Gordienko [email protected]

CÔTE D'IVOIRE


AbidjanPKF T: 20 22 40 7029 Boulevard Clozel F: 20 22 26 30Abidjan E: [email protected]ôte d'Ivoire

Postal address04 BP 618AbidjanCôte d'Ivoire

International Liaison Partner: Teyi Antoine Lawson [email protected]

Out Of Hours Telephone: 05 90 00 22

Partners:Peter Andrew Nelson [email protected]

C


Cyprus

CYPRUS


LimassolPKF Savvides & Co Limited T: 25 868 000Meliza Court F: 25 587 8714th & 7th Floors E: [email protected], Arch. Makarios III Avenue W: pkf.com.cyLimassol3105

Postal Address:PO Box 51263Limassol3503

Out of Hours Contact: Avgousta Pavlidou 99 530334

International Liaison Partner: Christos Antoniou [email protected]

Partners:Pambos Demetriou [email protected] Ipsarides [email protected] Pavlidou [email protected] Stavrinides [email protected] Stavrou [email protected]

NicosiaPKF / ATCO Limited T: 224627272 Limassol Avenue F: 22339866Aluminium Tower E: [email protected], 3rd & 4th floors W: pkf.com.cyStrovolosNicosia2003

Postal Address:PO Box 24384Nicosia1703

Out of Hours Contact: George Koukoumas 99442511

International Liaison Partner: George Koukoumas [email protected]

Partners:Kypros Kyprianou [email protected] Nicolaou [email protected] Pavlidou [email protected]


Czech Republic - Denmark

CZECH REPUBLIC

Time Zone GMT+1 +DSTDial in code +420Dial out code 00

PraguePKF Czech Republic T: 226 220 010Karlova 48 F: 226 220 012Prague E: [email protected] 00 W: pkf-cz.com

Out of Hours Contact: David Cervinka 602208528

International Liaison Partner: David Cervinka [email protected]

Partners:Hana Filipcova [email protected]

With representation in: Brno, Ostrava and Plzen

DENMARK


Copenhagen glostrupPKF Munkebo Jensen Vindelev T: 43 96 06 56Hovedvejen 56 F: 43 43 04 01Copenhagen Glostrup E: [email protected] W: pkf-mjv.dk

Out of Hours Contact: Hans Munkebo Christiansen 40 74 74 58

International Liaison Partner: Hans Munkebo Christiansen [email protected]

Partners:Mogens Andersen [email protected] Johansen [email protected] Vindelev [email protected]

Copenhagen - City OfficePKF Kresten Foged T: 33 11 77 88Frederiksgade 1 F: 33 32 11 88Copenhagen E: [email protected] W: krestenfoged.dk

Out of Hours Contact: Jørgen Anker Nielsen 40 11 77 48

International Liaison Partner: Jørgen Anker Nielsen [email protected]

Partners:Ulrik Bloch-Soerensen [email protected] Haarbye [email protected] Lundahl [email protected] Nicolajsen [email protected] Østergaard [email protected]øren Poulsen [email protected] Skou [email protected]

C

D


Dominican Republic - Ecuador

DOMINICAN REPUBLIC


Santo DomingoGuzman Tapia & Co PKF T: 567 2946 / 540 6Calle 14 F: 547 2708Numero 3A E: [email protected] Urbanizacion Fernandez W: pkfdominicana.comSanto Domingo

Postal Address:Apartado Postal 10-2Santo Domingo

Out of Hours Contact: Hector Guzman Desangles 567 2946 / 540 6668

International Liaison Partner: Hector Guzman Desangles [email protected]

Partners:Miriam Mercedes Gomez [email protected] l Amaury Guzman [email protected]

ECUADOR


guayaquilPKF & Co Cia Ltda T: 4 2453 883Avenida 9 de Octubre F: 4 2450 886#1911 y Los Rios - E: [email protected] 12, Of.2 W: pkfecuador.comEdificio FinansurPO Box 09 06 2045Guayaquil, Guayas

Out of Hours Contact: Edgar Naranjo 9 8461135

International Liaison Partner: Edgar Naranjo [email protected]

Partners:Cristina Naranjo [email protected] Orellana [email protected] Roca [email protected] Tumbaco [email protected]

QuitoPKF & Co Cia Ltda T: 2 2263 960Av. Republica de El Salvador F: 2 2263 960#836 y Portugal E: [email protected] Prisma Norte W: pkfecuador.compiso 4, of. 404Quito

Out of Hours Contact: Edgar Naranjo 9 8461135

Partners:Walter Orellana [email protected]

D

E


Egypt - El Salvador

EgYPT


CairoPKF Rashed, Badr & Co. T: 2 2287 534095 Hafez Ramadan Street F: 2 2287 5574By El Ahly Club E: [email protected] CityCairo11712

Postal Address:P O Box 50Saraya KobaCairoEgypt

Out of Hours Contact: Hany Rashed 0101449925

International Liaison Partner: Hany Rashed [email protected]

CairoPKF The Consulting House T: 971 4 3910025 F: 971 4 3909579 E: [email protected] W: pkf-tch.com

Out of Hours Contact: John Alexander 971 50 3437400

International Liaison Partner: John Alexander [email protected]

Partners:Sven Peter Gade [email protected]

EL SALVADOR


San SalvadorCastellanos Chacon T: 2273 2555Ltda. de C.V. F: 2273 2598Urbanizacion Loma Linda E: [email protected] Los Almendros No.7 W: pkfelsalvador.comSan Salvador

Out of Hours Contact: Horacio Castellanos Chacon 22738811

International Liaison Partner: Horacio Alfredo Castellanos Chacón [email protected]

E


Estonia - Fiji

ESTONIA


TallinnPKF Estonia T: 6630825141 Pärnu mnt F: 6630826Tallinn E: [email protected] W: pkf.ee

Out of Hours Contact: Rein Ruusalu 56 40 999

International Liaison Partner: Rein Ruusalu [email protected]

FIJI


LautokaPKF T: 666 2722125 Vitogo Parade F: 666 4266Lautoka E: [email protected]

Postal Address:P O Box 867LautokaFiji

Out of Hours Contact: Nalin K Patel 992 9796

Partners:Kumar Patel [email protected] Patel [email protected]

SuvaPKF T: 331 4617Level 10, FNPF Place F: 331 0735343 Victoria Parade E: [email protected]

Postal Address:GPO Box 855SuvaFiji

Out of Hours Contact: Nalin K Patel 992 9796

International Liaison Partner: Nalin K. Patel [email protected]

Partners:Pradeep Patel [email protected]

E

F


France

FRANCE


LyonPKF Cogeparc T: 4 72 53 25 50Le Thélémos F: 4 72 53 25 5112 quai du Commerce E: [email protected] 202 - 69336 Lyon Cedex 09 W: pkf.frLyon, 69336

Out of Hours Contact: 4 72 53 25 65

International Liaison Partner: Stéphane Michoud [email protected]

Partners:Andre Bacquet [email protected] Chatain [email protected] Goutagny [email protected] Laurain [email protected] Piante [email protected] Sopena [email protected] Turck [email protected]

MarseillePKF Audit Conseil T: 4 91 03 66 1171 Ch. Charmasson F: 4 91 03 73 74BP 162 E: [email protected] 168 W: pkfaudit.frMarseille, 13016

Out of Hours Contact: Guy Castinel 611363516

International Liaison Partner: Guy Castinel [email protected]

Jean-Norbert Muselier [email protected]

ParisPKF Ampersand T: 1 42 94 42 0047, rue de Liège F: 1 42 94 42 09Paris E: [email protected] W: pkf-ampersand.com

Out of Hours Contact: François Duhau 6 07 09 09 00

International Liaison Partner: François Duhau [email protected]

Partners:Didier Arias [email protected] Boulic [email protected] Bragato [email protected] Cousin [email protected] Delcourt [email protected] Duhau [email protected]ëlle Housseau [email protected] Housseau [email protected]çois Laigle [email protected] Peruchon [email protected] Retourné [email protected] Singer [email protected]

F


France - georgia

StrasbourgPKF Gross Hugel T: 3 90 40 17 1753 rue du Général Offenstein B.P.30003 F: 3 90 40 17 18Strasbourg Cedex 1 E: [email protected] W: gross-hugel.com

International Liaison Partner: Jean-Jacques Helle [email protected]

Partners:Claude Gross [email protected] Karli [email protected] Labat-Scheer [email protected] Lugnier [email protected]

gAMBIA (THE)


BanjulPKF T: 4224047/4226173Trust Bank Building F: 42281403-4 Ecowas Avenue E: [email protected] Box 431Banjul

Out of Hours Contact: Donald C Kaye

International Liaison Partner: Donald C Kaye [email protected]

gEORgIA


TbilisiUBC International T: 32 243 030Green Building F: 32 935 7946 Marjanishvili St E: [email protected] W: ubc-i.com0102

Out of Hours Contact: David Gvetadze 99501975

International Liaison Partner: David Gvetadze [email protected]

Partners:Misha Abaiadze [email protected] Tsabadze [email protected]

F

G


germany

G

gERMANY


HamburgPKF Deutschland GmbH T: 203 30001 440Wirtschaftsprüfungsgesellschaft F: 203 30001 - 8 440Jungfernstieg 7 W: pkf.de20354 Hamburg, Germany

BerlinPKF Fasselt Schlage T: 30 3069 0765Platanenallee 11 F: 30 3069 0799Berlin E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 172 726 8301

International Liaison Partner: Oliver Beier [email protected]

Partners:Eva Maria Stenger [email protected] Thum [email protected]

BraunschweigPKF Fasselt Schlage T: 531 24 03 100Theodor-Heuss-Straße 2 F: 531 24 03 111Braunschweig E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Frank Villwock 173 2148790

International Liaison Partner: Frank Villwock [email protected]

Partners:Rainer Cech [email protected] Grabe [email protected] Johannes [email protected] Moormann [email protected] Pethke [email protected]

ColognePKF Fasselt Schlage T: 221 16 43 0Gereonstraße 34-36 F: 221 16 43 112Cologne E: [email protected] W: pkf-fasselt.de

Postal Address:Postfach 10 17 45Cologne, 50457

Out of Hours Contact: Wolfgang van Kerkom 173 528 99 79

International Liaison Partner: Wolfgang van Kerkom [email protected]

Partners:Ralph van Kerkom [email protected] Zünkler [email protected]

G


germany

DresdenPKF Fasselt-Schlage T: 351 46 62 205Zellescher Weg 24 F: 351 46 62 328Dresden E: [email protected] W: pkf-frankfurt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

International Liaison Partner: Wolfgang Hofmann [email protected]

(A branch office of Frankfurt)

DuisburgPKF Fasselt Schlage T: 203 30001 0Schifferstrasse 210 F: 203 30001 50Duisburg E: [email protected] W: pkf-duisburg.de

Out of Hours Contact: Peter Pflugfelder 203 30001 700

International Liaison Partner: Peter Pflugfelder [email protected]

Partners:Christoph Balk [email protected] Marian Ellerich [email protected] Martin Fasselt [email protected] Hünger [email protected] Jürgen Kleine-Cosack [email protected] Dr Michael Kussmann [email protected] Lickfett [email protected] Müller-Kemler [email protected] Pannenbäcker [email protected] Schienstock [email protected] Peter Schöneberger [email protected] Christoph Swart [email protected]

FrankfurtPKF Fasselt Schlage T: (0)69 17 00 00-0Ulmenstrasse 37-39 F: (0)69 17 0000-99Frankfurt am Main E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

International Liaison Partner: Wolfgang Hofmann [email protected]

Partners:Roman Brinskelle [email protected] Donsbach [email protected] Fenn [email protected] Hanxleden [email protected] Jüngling [email protected] Krimphoff [email protected] Wörner [email protected]

G


germany

HaldenslebenPKF Fasselt Schlage T: 3904 663 8 0Hagenstrasse 38 F: 3904 663 8 36Haldensleben E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Peter Schinnerling 172 7860031

International Liaison Partner: Peter Schinnerling [email protected]

(A subsidiary of PKF Braunschweig)

HallePKF Fasselt Schlage T: 345 52 52 10Bernburger Straße 4 F: 345 52 52 1 21Halle E: [email protected] W: pkf-halle.de

Out of Hours Contact: Dr Peter Schoneberger 9 345 52 52 10

(A subsidiary of PKF Duisburg)

HamburgPKF Fasselt Schlage T: 40 35 21 34Jungfernstieg 7 F: 40 3 55 52 222Hamburg E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Corinna Warlich (0)172 42 96 194

International Liaison Partner: Corinna Warlich [email protected]

Partners:Thomas Diederich [email protected] Dumke [email protected] Gerber [email protected] Stefan Kreutziger [email protected] Rauert [email protected] Voelker [email protected]

Haren (Ems)Zink & Partner GbR T: 59 32 90 35 30Ankerstrasse 5 F: 59 32 90 35 35Haren (Ems) E: [email protected] W: pkf-oldenburg.de

Out of Hours Contact: Burchard Schroeder 59 32 90 35 30

Partners:Burchard Schroeder [email protected]

(A subsidiary of PKF Oldenberg)

G


germany

HeidelbergRWS Riedel Appel Hornig GmbH T: (0)6221 60 96 89Im Breitspiel 11 F: (0)6221 60 96 96Heidelberg E: [email protected] W: rws-hd.de

Out of Hours Contact: Franz-Josef Appel (0)173 872 36 35

International Liaison Partner: Franz-Josef Appel [email protected]

Partners:Manfred Hornig [email protected] Riedel [email protected]

HelmstedtPKF Fasselt Schlage T: 5351 120 10Bötticherstrasse 51 F: 5351 120 111Helmstedt E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Hartmut Kraemer 172 4318028

International Liaison Partner: Hartmut Kraemer [email protected]


HerfordPKF Vogt & Partner T: 0049 5221 9913 0Jahnstrasse 12 F: 0049 5221 9913 59Herford E: [email protected] W: pkf-herford.de

International Liaison Partner: Marc Danne [email protected]

Partners:Ulrich Diestelhorst [email protected] Lutzke [email protected] Nowotka [email protected] Pollmeier [email protected]

LeipzigPKF Fasselt Schlage T: 341 30 99 10August-Bebel-Straße 61 F: 341 30 10 358Leipzig E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Wolfgang van Kerkom 173 528 99 79

International Liaison Partner: Wolfgang van Kerkom [email protected]

(A subsidiary of PKF Cologne)

G


germany

MagdeburgPKF Fasselt Schlage T: 391 628 230Halberstädterstraße 40 A F: 391 628 2329Magdeburg E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Peter Schinnerling (0)172 / 786 00 31

International Liaison Partner: Carsten Vogt [email protected]


MunichPKF Industrie - T: 89 29032 0und Verkehrstreuhand GmbH F: 89 29032 133Maximilianstrasse 27 E: [email protected] W: pkf-muenchen.de80539

Out of Hours Contact: Sebastian Wohldorf 172 853 93 70

International Liaison Partner: Sebastian Wohldorf [email protected]

Partners:Hans Hafenrichter [email protected] Hirschmann [email protected] Lummel [email protected] Reiter [email protected]

NurembergPKF Sozietät Dr. Fischer T: 911 47 43 0Rankestraße 56 F: 911 47 43 133Nuremberg E: [email protected] W: pkf-nuernberg.de

Out of Hours Contact: Dr Bertram Fischer 911 47 43 0

International Liaison Partner: Dr Bertram Fischer [email protected]

Partners:Dr Helmut Fischer [email protected]

OldenburgPKF Oldenburg ZP KG T: 441 98050 0Moslestrasse 3 F: 441 98050 180Oldenburg E: [email protected] W: pkf-oldenburg.de

Out of Hours Contact: Burchard Schroeder 173 2404737

International Liaison Partner: Burchard Schroeder [email protected]

Partners:Robert Brückner [email protected] Hansen [email protected] Korte [email protected] Rohsiepe [email protected]

G


germany

OldenburgPKF Unitesta Revisions und T: 441 98050 0Treuhandgesellschaft mbH F: 441 98050 180Moslestrasse 3 E: [email protected] W: unitesta.de26122

Out of Hours Contact: [email protected] 0172 5331261

OsnabrückPKF Osnabrück WMS Treuhand GmbH T: 541 944 22 0Wirtschaftsprüfungsgesellschaft F: 541 944 22 44Rheiner Landstrasse 195b E: [email protected]ück W: pkf-osnabrueck.de49079

International Liaison Partner: Jürgen Bruns-Coppenrath [email protected]

Partners:Klaus Stein [email protected]

PotsdamPKF Fasselt Schlage T: 33208 22 355Am Lehnitzsee 5 F: 33208 22 252Potsdam E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 172 726 8301

(A subsidiary of PKF Berlin)

RostockPKF Fasselt Schlage T: 381 4 91 24 0Am Vögenteich 26 F: 381 4 91 24 15Rostock E: [email protected] W: pkf-fasselt.de

Partners:Thomas Diederich

(A subsidiary of PKF Hamburg)

TauberbischofsheimPKF Issing Faulhaber Wozar T: 9341 89 08 0Altenbeck GmbH & Co. KG F: 9341 89 08 20Pestalozziallee 13/15 E: [email protected] W: pkf-tauberbischofsheim.de97941

Partners:Dr Klaus Faulhaber [email protected] Reichert [email protected]

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germany

WuerzburgPKF Issing Faulhaber Wozar T: 931 3 55 78 0Altenbeck GmbH & Co. KG F: 931 3 55 78 35Oeggstrasse 2 E: [email protected] W: pkf-wuerzburg.de97070

Out of Hours Contact: Dr Dirk Altenbeck 174 320 60 49

International Liaison Partner: Dr Dirk Altenbeck [email protected]

Partners:Helmut Beck [email protected] Koehler [email protected] Mark [email protected] Stefan Wozar [email protected]

CONSULTINg OFFICES

FrankfurtPKF Euroconsult GmbH T: (0)69 17 00 00-0Ulmenstrasse 37-39 F: (0)69 17 0000 99Frankfurt am Main E: [email protected] W: pkf-euroconsult.de

International Liaison Partner: Karsten Rixecker [email protected]

HamburgPKF Euroconsult GmbH T: 40 35 21 34Jungfernstieg 7 F: 40 35 55 22 22Hamburg E: [email protected] W: pkf.de

MunichPKF Hotelexperts GmbH T: 89 29032 200Maximilianstrasse 27 F: 89 29032 222Munich E: [email protected] W: pkfhotelexperts.com

International Liaison Partner: Ulf Templin [email protected]

Partners:Ulrike Schueler [email protected]

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ghana

gHANA

Time Zone GMT+0 Dial in code 233Dial out code 00

AccraPKF T: 21 221266/ 246637Valley View F: 21 226628Farrar Avenue E: [email protected] W: pkfghana.comP O Box 1219

Out of Hours Contact: Frederick Bruce-Tagoe 244 276004

International Liaison Partner: Frederick Bruce-Tagoe [email protected]

Partners:Nana Abena Adu-Gyamfi [email protected] Ekow Mensshan [email protected] Sowatei Tettefio [email protected]

KumasiPKF T: 51 23083House No OTB 198 F: 51 22856Danyame, TUC Junction E: [email protected] W: pkfghana.com

Postal Address:PO Box 976KumasiGhana

Out of Hours Contact: Aisha T Gyasi 277 602880

TemaPKF T: 22 20 60153rd Floor F: 22 20 6015Ghana Commercial Bank E: [email protected] Main

Postal Address:P O Box CO1627TemaGhana

Out of Hours Contact: George Ekow Mensshan 20 813 2704 OR 233 24316 9506

Partners:George Ekow Mensshan [email protected]

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greece - grenada

gREECE


AthensPKF Euroauditing S. A. T: 210 7480 600124 Kifissias Avenue F: 210 7483 600Athens E: [email protected] 26 W: pkf.gr

Out of Hours Contact: Alexandros Sfarnas [email protected]

International Liaison Partner: Alexandros Sfarnas [email protected]

Partners:Athanasios Apostolopoulos [email protected] Dramitinou [email protected] Karakostas [email protected] Kassimatis [email protected] Kassioumis [email protected] Kavellaris [email protected] Kayoulis [email protected] Kittakis [email protected] Kofopoulos [email protected] Mandrides [email protected] Patsis [email protected] Pitelis [email protected] Prokopidis [email protected] Starakis [email protected] Zouridakis [email protected]

Also in: Patra, Heraklion Crete, Ioannina and Agrinio

ThessalonikiPKF Euroauditing S. A. T: 231 0 944991, 33460020, Voulgari street & Kath. Papadaki F: 231 0 334601Thessaloniki E: [email protected] 49 W: pkf.gr

Out of Hours Contact: George Vezyrgiannis 00306974090400

gRENADA


St george'sPannell Kerr Forster T: 440 2562Pannell House F: 440 6750Grand Anse E: [email protected]. George's

Out of Hours Contact: Henry A Joseph 4435545 or 4072811

International Liaison Partner: Henry A Joseph [email protected]


guatemala - Honduras

gUATEMALA


guatemala CityArévalo Pérez, Iralda y Asociados SC T: 2332 8831, 2363106813 Calle 2-60 Zona 10 oficina 1202 F: 2363 0568Oficina 1202 E: [email protected] Topacio Azul W: pkfguatemala.comGuatemala CityCA 01010

Out of Hours Contact: Hugo Arevalo Perez Olga Siomara Arevalo de Gutierrez 52073241 or 66349787

International Liaison Partner: Hugo Arévalo Pérez [email protected]

Partners:Olga Siomara Arévalo de Gutiérrez [email protected]

gUYANA


georgetownPKF, Barcellos, Narine & Co T: 225 8915106/107 Lamaha Street F: 226 5340North Cummingsburg E: [email protected] W: pkfgy.com

Out of Hours Contact: Harry N Narine 233 5718

International Liaison Partner: Harry N. Narine [email protected]

Partners:Vishwamint Ramnarine [email protected]

HONDURAS


TegucigalpaPKF-Tovar López T: 232 4030 / 231 1790Residencial Florencia Norte F: 239 02492da Calle No. 3715 E: [email protected],MDC W: pkfhonduras.com30209

Out of Hours Contact: Eddy A Tovar 99703084

International Liaison Partner: Eddy A Tovar [email protected]

Partners:Jorge Tovar [email protected]

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H


Hungary - India

HUNgARY


BudapestPKF Audit and Consulting Ltd. T: 00 36 1 391 4220Bölöni György utca 22. F: 00 36 1 391 4221Budapest E: [email protected] W: pkf.hu

Out of Hours Contact: Zsolt Selenyi 00 36 1 391 4220

International Liaison Partner: Zsolt Selenyi [email protected]

Partners:Gyorgyi Fekete [email protected]

INDIA

Time Zone GMT+5.5Dial in code 91Dial out code 00

BangalorePKF Sridhar & Santhanam T: 80 22110512Unit G1, Ebony, No 7 Hosur Road F: 80 22110512Langford Town E: [email protected] W: pkfindia.in560025

Out of Hours Contact: M Seethalakshmi 9972688008

International Liaison Partner: S Santhanakrishnan [email protected]; [email protected]

Partners:M Seethalakshmi [email protected]

ChennaiPKF Sridhar & Santhanam T: 44 28112895/ 96/97KRD Gee Gee krystal, 91 / 92 F: 44 281128997th Floor, Dr.Radhakrishnan Salai. E: [email protected] W: pkfindia.inChennai600 004

Out of Hours Contact: S Santhanakrishnan 9940173008


Partners:T V Balasubramanian [email protected] Hariharan [email protected] Kothandaraman [email protected] Narasimhan [email protected] Rajeshwari [email protected] Ramakrishnan [email protected] Prasana Kumar [email protected] Devi [email protected]

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H

I


India

HyderabadPKF Sridhar & Santhanam T: 94901 897436-3-609/140A E: [email protected] Annapurna Enclave W: pkfindia.inAnanda Nagar ColonyKhairaratabadHyderabad 500004

Out of Hours Contact: Viswanadh Kuchi 94901 89743

International Liaison Partner: Viswanadh Kuchi [email protected]

MumbaiPKF Sridhar & Santhanam T: 22 26590040No 406, 4th Floor F: 22 26591730Madhava Building E: [email protected] Kurla Complex W: pkfindia.inBandra (East)Mumbai400051

Out of Hours Contact: S Mythily 9821411692


Partners:S Mythily [email protected] Radhika [email protected] Suriyanarayanan [email protected] Ramanarayanan [email protected]

New DelhiPKF Sridhar & Santhanam T: 91 9999947634512 Charanjee Towers F: 44 28112899Nehru place E: [email protected] Delhi W: pkfindia.in110049

Out of Hours Contact: V Kothandaraman 9380573088


Partners:V Kothandaraman [email protected] Radhika [email protected]

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Indonesia

INDONESIA


JakartaPaul Hadiwinata, Hidajat T: 21 314 4003Arsono, Ade Fatma & Rekan F: 21 314 4213Jl. Kebon Sirih Timur I E: [email protected]. 267 Jakarta W: pkfhadiwinata.comJakarta, 10340

Out of Hours Contact: Paul Hadiwinata 21 7252780

International Liaison Partner: Paul Hadiwinata [email protected]

Partners:Jimmy Gunawan [email protected] Kusnawara [email protected] Laksmana [email protected] Pawiroatmodjo [email protected] Prawirasetia [email protected] Rahardja [email protected] Rahardjo [email protected] Rambe [email protected] Rindorindo [email protected] Sine [email protected] Soleman [email protected] Njit Tjan [email protected] Prawirasetia [email protected]

MedanPerumahan Taman Kyoto T: 61 8225186Jl Sei Silau Block B F: 61 8366646Heian No 23 E: [email protected] Baru 20153

Partners:Ade Fatma Lubis [email protected] Ginting Sugihen [email protected] [email protected]

SurabayaJL. Ngagel Jaya No 90 T: 31 501 2161Surabaya F: 31 501 233560283 E: [email protected] Java

Partners:Arsono Laksmana [email protected] [email protected] Komalasari [email protected]

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Ireland - Isle of Man

IRELAND


DublinPKF O'Connor T: 1 4961 444Leddy and Holmes F: 1 496 1637Century House E: [email protected] Cross Road W: pkf.ieDublin6W

Out of Hours Contact: Mark Tully 872 364 556

International Liaison Partner: Donal O'Leary [email protected]

Partners:David Copeland [email protected] McGovern [email protected] Tully [email protected] Wylie [email protected]

ISLE OF MAN


DouglasPKF (Isle of Man) LLC T: 1624 652000PO Box 16 F: 1624 652001Analyst House E: [email protected] Peel Road W: pkfiom.comDouglasIM99 1AP

Out of Hours Contact: Paul Seaward 7624 490862

International Liaison Partner: Paul Seaward [email protected]

Partners:Harry Bamber [email protected] H Crowe [email protected] M Cryer [email protected] E Dearden [email protected] A R Drewett [email protected] H Nugent [email protected] Wild [email protected]

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Italy

ITALY


AUDIT PRACTICE OFFICES

BariPKF Italia SpA T: 080 550 4076Via Cardassi 59 F: 080 099 9415Bari E: [email protected] W: pkf.it

Out of Hours Contact: Vito Armenise 347 3429060

International Liaison Partner: Francesco Demonte [email protected]

Partners:Mauro Cascone [email protected]

BolognaPKF Italia SpA T: 045 8009385Via Indipendenza 13 F: 045 8009400Bologna E: [email protected] W: pkf.it

Out of Hours Contact: Umberto Giacometti 335 6985582

International Liaison Partner: Umberto Giacometti [email protected]

To be contacted via Verona Office

BresciaPKF Italia SpA T: 030 44270Via Dante 17 F: 030 2810676Brescia E: [email protected] W: pkf.it

Out of Hours Contact: Edoardo Vallazza 329 8326987

International Liaison Partner: Edoardo Vallazza [email protected]

FlorencePKF Italia SpA T: 055 4684529Via Delle Mantellate 9 F: 055 4684611Florence E: [email protected] W: pkf.it

Out of Hours Contact: Massimo Innocenti 340 7149589

International Liaison Partner: Massimo Innocenti [email protected]

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Italy

MilanPKF Italia SpA T: 02 62 610 600Via Galileo Galilei 7 F: 02 62 610 620Milan E: [email protected] W: pkf.it



Partners:Maria Luisa Delcaldo [email protected] Negri [email protected] Riva [email protected] Zermini [email protected]

NaplesPKF Italia SpA T: 081 5628514Centro Direzionale Isola F: 081 6063128E/4 - Piano 5° E: [email protected] - Napoli (NA) W: pkf.itNaples

Out of Hours Contact: Michele Amarante 349 2763197

International Liaison Partner: Mauro Cascone [email protected]

Partners:Francesco Demonte [email protected]

PadovaPKF Italia SpA T: 049 650322Via Trieste F: 049 875130649/53 E: [email protected] W: pkf.itPadova

Out of Hours Contact: Andrea Fogarolo 335 7350639


RomePKF Italia SpA T: 06 68809435Corso Vittorio Emanuele II, 287 F: 06 6821 8130Rome E: [email protected] W: pkf.it

Out of Hours Contact: Massimo Campanelli 345 8047399

International Liaison Partner: Francesco Demonte [email protected]

I


Italy

VeronaPKF Italia SpA T: 045 8009385Via XX Settembre n. 14 F: 045 8009400Verona E: [email protected] W: pkf.it



Partners:Alberto Boccoli [email protected] Bonetti [email protected]

MANAgEMENT CONSULTANCY, TAX ADVISORY AND ACCOUNTINg SERVICES

MilanPKF Consulting Srl - Sintema Srl T: 02 2052 1400Via Antonio da Recanate 1 F: 02 2052 1439Milan E: [email protected] W: pkfconsulting.it20124

Out of Hours Contact: Giuseppe Pasquetti 335 6094375

International Liaison Partner: Giuseppe Pasquetti [email protected]

Partners:Ruggero Del Vecchio [email protected] Papaleo [email protected]

MilanMGP Studio Tributario e Societario T: 02 43981751Via Giuseppe Revere, 16 F: 02 43911419Milan E: [email protected]

Out of Hours Contact: Salvatore Del Vechio 335 1041750

International Liaison Partner: Salvatore Del Vecchio [email protected]

Partners:Walter Bonzi [email protected] Cardone [email protected] Dalla Longa [email protected] Di Fresco [email protected] Giuliani [email protected] Orlandi [email protected] Panagia [email protected] Pignanelli gpignanelli@ mgpstudio.itRoberto Smedile [email protected]


Italy - Jamaica

MilanMGP Studio Tributario e Societario (2) T: 02 20521401Via Antonio da Recanate, 1 F: 02 20521439Milan E: [email protected]

Out of Hours Contact: Salvatore Del Vecchio 335 1041750

International Liaison Partner: Salvatore Del Vecchio [email protected]

RomePKF Consulting Srl - Sintema Srl T: 02 20521409Piazza delle Muse, 8 F: 02 20521439Rome E: [email protected] W: sintema.it

International Liaison Partner: Giuseppe Pasquetti [email protected]

(Initial contact through Milan)

JAMAICA


KingstonPKF Aulous F Madden & Co T: 922 10746 Lockett Avenue F: 922 2506Kingston E: [email protected] W: pkf-afm.com

Postal Address:6 Lockett AvenueKingston

International Liaison Partner: Aulous F. Madden [email protected]

Partners:Charmaine Aneta Madden [email protected]

St AnnPKF Aulous F Madden & Co T: 974 41413rd Floor F: 974 789634 Main Street E: [email protected] Rios W: imexpages.com/aulousfmaddenSt. Ann

Out of Hours Contact: Charmaine Madden 974 4141

International Liaison Partner: Aulous Madden [email protected]

Partners:Melita Chambers [email protected]

J

I


Japan - Kazakhstan

JAPAN


TokyoNakamoto and Company T: 3 3234 03964F BM Nagano Building F: 3 3234 0397Nibancho 10-3 E: [email protected] W: pkfjapan.comTokyo1020084

Out of Hours Contact: Eiko Nakamoto 3 3234 0396

International Liaison Partner: Eiko Nakamoto [email protected]

Partners:Katsumi Matsuyama [email protected]

JORDAN


AmmanPKF Pro Group Auditing & Consulting T: 6 5627129(Khattab & Co) F: 6 5606344Al Shmesani E: [email protected] Jaber Ben Hayan St. W: pkf.joAmman11190

Out of Hours Contact: Mohammed Khattab 79 55 727 46

International Liaison Partner: Mohammed Khattab [email protected]

Partners:Zeena Al-Natour [email protected] Khalidi [email protected] Qusous [email protected]

KAZAKHSTAN


AlmatyPKF Sapa-Audit LLP T: 727 258 59 39Building No 112 F: 727 258 59 50Auezov Street E: [email protected] W: sapa-audit.kz050057

International Liaison Partner: Kulbarshyn Bazarbekova [email protected]

Partners:Assiya Konurbayeva [email protected]

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J

K


Kenya

KENYA


KisumuPKF Kenya T: 57 2021228Mega Plaza F: 57 2025650Oginga Odinga Road E: [email protected] Box 187 W: pkfea.comKisumuWestern40100

Out of Hours Contact: Rajan Shah 722 412288

Partners:Rajan Shah [email protected]

MombasaPKF Kenya T: 41 2226422/3Jubilee Insurance Building F: 41 2224377Moi Avenue E: [email protected] Box 90553 W: pkfea.comMombasaCoast80100

Out of Hours Contact: Harish Shah 41 473001/472841

Partners:Harish Shah [email protected] Shah [email protected]

NairobiPKF Kenya T: 20 4446616 - 9Kalamu House F: 20 4447233Off Waiyaki Way E: [email protected] Box 47323 W: pkfea.comNairobi00100

Out of Hours Contact: Rajan Shah 722 412288

International Liaison Partner: Atul Shah [email protected]

Partners:Joe Gichuki [email protected] Kabeberi [email protected] Kisuu [email protected] Mirchandani [email protected] Mitra [email protected] Shah [email protected] Shah [email protected] Vadher [email protected]

K


Kenya - Kuwait

NakuruPKF Kenya T: 51 22119063rd Floor C. K. Patel Building F: 51 2217354Kenyatta Avenue E: [email protected] Box 1236 W: pkfea.comNakuru20100

Out of Hours Contact: Alpesh Vadher 721 400490

KINgDOM OF BAHRAIN


BahrainPKF Bahrain T: 1720014414th Floor F: 17200145Bahrain Tower E: [email protected] No 141 W: pkfbahrain.netBuilding 20Al Khalifa AvenueManama 305Bahrain10519

Out of Hours Contact: Majeed M Shaji 36458070

International Liaison Partner: Majeed M Shaji [email protected]

KUWAIT


KuwaitPKF Bouresli & Co T: 22655777DANA Plaza Building F: 22659100Floor 3 E: [email protected] Al Bahree W: pkf-kuwait.comArabian Gulf StreetShaab13070

Postal Address:PO Box 20986SafatKuwait13070

Out of Hours Contact: Tareq M Bouresli 66644556

International Liaison Partner: Tareq M Bouresli [email protected]

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Latvia - Liberia

LATVIA


RigaPKF Latvia SIA T: 673 33 647119 K. Ulmana Gatve F: 678 28 247Marupe E: [email protected] Region W: pkf-latvia.lvLV-2167

Out of Hours Contact: Maruta Zorgenfreija 2941 8689

International Liaison Partner: Maruta Zorgenfreija [email protected]

Partners:Talis Karklins [email protected] Punane [email protected]

LEBANON


BeirutPKF Emile Chartouni & Sons T: 1 493 220Atlas Center F: 1 492 728Blvd Fouad Chehab E: [email protected] El Fil, BeirutLebanon

Postal Address:PO Box 138HazmiehLebanon

Out of Hours Contact: Elie Chartouni 961 3 495 075

International Liaison Partner: Emile Chartouni [email protected]

Partners:Elie Chartouni [email protected]

LIBERIA


MonroviaPKF Liberia T: 6 83 57 84Lara Building (Royal Home) F: 227319Suite 1C, Randall Street E: [email protected] 10, 1000

Out of Hours Contact: Nim'ne E Mombo 6 83 57 84

International Liaison Partner: Nim'ne E Mombo [email protected]

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Libya - Luxembourg

LIBYA


TripoliPKF Libya T: 00 218 21 334 53931st September Street Islamic F: 00 218 21 334 5394Arts and crafts building E: [email protected] W: pkftunisie.com

Out of Hours Contact: Atef Kashada 00 218 91 321 3310


LUXEMBOURg


LuxembourgPKF Luxembourg S. A. T: 45 38 78 16 Place de Nancy F: 45 38 29Luxembourg E: [email protected] W: pkf.lu

Out of Hours Contact: Appointed out of hours contact 621 192035

International Liaison Partner: Ronald Weber [email protected]

Partners:Romain Bontemps [email protected] Bourgnon [email protected] Brucher [email protected] Espen [email protected] Pfeiffer [email protected] Reding [email protected]

Luxembourg-StrassenPKF Luxembourg SA T: 45387817 rue Thomas Edison F: 453829Luxembourg-Strassen E: [email protected] W: pkf.lu

Out of Hours Contact: Ronald Weber 621 192035

International Liaison Partner: Ronald Weber [email protected]

Partners:Romain Bontemps [email protected] Bourgnon [email protected] Brucher [email protected] Espen [email protected] Pfeiffer [email protected] Reding [email protected]

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Malaysia - Malta

MALAYSIA


Kuala LumpurPKF T: 3 203238289th Floor, MCB Plaza F: 3 20321868No 6 Changkat Raja Chulan E: [email protected] Lumpur, 50200 W: pkfmalaysia.com

Out of Hours Contact: Brian Wong 12 2338200

International Liaison Partner: Brian Wong [email protected]

Partners:Man Kit Chau [email protected] C E Chew [email protected] Bhaichand Gathani [email protected] Teik Loh [email protected] Mohamed [email protected] Hoong Ng [email protected] J Skelchy [email protected]

Kota KinabaluPKF CMK T: 88266723Lot 23-1, 1st Floor, Lintas Plaza F: 88267721Lorong Lintas Plaza E: [email protected] Kinabalu, 88300

Out of Hours Contact: Man Kit Chau 60128299128

Kota BharuPKF Ramli & Co T: 6097444360Level 3, No 343 (Ambank) F: 6097434333Jalan Sultan Ibrahim, Kota Bharu E: [email protected], 15000

Out of Hours Contact: Ramli Mohamed 199810800

MALTA


BirkirkaraPKF Malta T: 2148437335 Mannarino Road F: 21484375Birkirkara E: [email protected] 9080 W: pkfmalta.com

Out of Hours Contact: Pierre Mangion 21498590

International Liaison Partner: Pierre Etienne Mangion [email protected]

Partners:Paul Busuttil [email protected] Fenech [email protected] M Mangion [email protected]

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Malta - Mexico

SliemaPKF Malta T: 21 335715Office 12, 2/1 F: 21 335714Tigne Place E: [email protected] Street W: pkfmalta.comSliema, SLM 3137

Out of Hours Contact: Pierre Mangion 21498590

MAURITIUS


Port LouisLamusse Sek Sum & Co. T: 208 0877/85 Duke of Edinburgh Avenue F: 208 1614Port Louis E: [email protected]

Postal Address:PO Box 627Port Louis

Out of Hours Contact: Christine Sek Sum 258 0669

International Liaison Partner: Christine Sek Sum [email protected]

Partners:Michael Lo Tiap Kwong [email protected] Sek Sum [email protected]

MEXICO


CancunPKF Mexico T: 3331679559Alcatraces No 43 F: 3336347164Lote 28 SM 22 MZA E: [email protected] Retorno 5 W: pkfmexico.comCancun QR, CP 77500

Out of Hours Contact: Mario Camposllera Garcia 011 521 3331679559

Partners:Andres Garcia Lara [email protected]

guadalajaraPKF Mexico T: 333 634 7159Av Moctezuma No 4680 F: 333 634 7159Jardines del Sol CP 45050 E: [email protected], Jalisco W: pkfmexico.com

Out of Hours Contact: Mario Camposllera Garcia 011 521 3331679559

International Liaison Partner: Mario Camposllera Garcia [email protected]

Main office for tax and legal services

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Mexico

Los CabosPKF Mexico T: 3339003860Av de la Juventud Esq. Cabo San Lucas F: 3336347164Col Ampliación Matamoros E: [email protected] Cabos W: pkfmexico.comSan Lucas BCSCP 23410

Out of Hours Contact: Mario Camposllera Garcia 011 521 333 1679559

Partners:Eduardo Guerrero Bolan [email protected]

Mexico City NorthPKF Mexico T: 55 5523 30 00Av Insurgentes Sur 724-8° Piso F: 55 5523 30 00Col del Valle E: [email protected] City W: pkfmexico.comCP 03100

Postal Address:WTC-253 Mexico03812 D.F.

Out of Hours Contact: José Luis Amaré Gómez 55 5554 131451

International Liaison Partner: José Luis Amaré Gómez [email protected]

Main office for audit services for Latin America

Mexico City SouthPKF Mexico T: 55 50 97 32 35Santa Margarita 206 F: 55 56 82 43 21Col Del Valle E: [email protected] City W: pkfmexico.comCP 03100

Out of Hours Contact: Guillermo F Williams 55 5652 2198

International Liaison Partner: Guillermo F Williams [email protected]

Main office for audit services for all countries except Latin America

MonterreyPKF Mexico T: 81 83 45 79 22Ocampo 443 Oriente F: 81 83 43 12 93Col Centro Gran Hotel Ancira E: [email protected], Nuevo León W: pkfmexico.comCP 64000

Out of Hours Contact: Armando Mendez 011 521 8111 196177

Partners:Armando Méndez [email protected]

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Mexico - Morocco

PueblaPKF Mexico T: 22 24 62 26 92Tehuacán Sur 84 No 206 F: 22 24 62 26 92Col La Paz E: [email protected] 72160 W: pkfmexico.comPuebla Edo de Puebla

Out of Hours Contact: Mario Camposllera Garcia 011 521 333 167 9559Partners:Ricardo Garcia Alcalá [email protected]

QueretaroPKF Mexico T: 44 22 16 66 65J Dolores Frias F: 44 22 15 21 18No 9 E: [email protected]. Centro W: pkfmexico.comQuerétaroCP 76000

Out of Hours Contact: Rodolfo Muñoz Vega 011 521 4422 656162

Partners:Rodolfo Muñoz Vega [email protected]

MOROCCO


CasablancaPKF Morocco T: 522 47 64 70/77131 Abdelmoumen Avenue F: 522 47 64 79Casablanca E: [email protected]

Out of Hours Contact: 661 32 54 92 661 32 54 92

International Liaison Partner: Abdellatif Zarkal [email protected]

CasablancaMCA Consulting T: 22 36 34 55(Accounting, legal and fiscal firm) F: 22 39 63 57131 Abdelmoumen Avenue E: [email protected]

International Liaison Partner: Abdellatif Zarkal [email protected]

Accounting, Legal and Fiscal services


Mozambique - Namibia

MOZAMBIQUE


MaputoPKF Auditors & Consultants T: 21 32 59 95Edificio Progresso F: 21 32 80 33Avenida 24 de Julho E: [email protected]º 2096-1ºDtoMaputo0000

Out of Hours Contact: Jose Carlos Pinheiro 84 834 31 57


Partners:José Carlos Pinheiro [email protected]

NAMIBIA


WindhoekPKF (Namibia) T: 61 22066231 Feld Strasse F: 61 220935Windhoek E: [email protected]

Postal Address:P O Box 5031AusspannplatzWindhoekNamibia

Out of Hours Contact: Petra Klink 811245725

Partners:Petra Klink [email protected] Knouwds [email protected]

Previously known as NC Tromp & Co AuditorsN

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Netherlands

NETHERLANDS


AmsterdamPKF Wallast T: 20 653 18 12Beechavenue 78-80 F: 20 653 18 47Schiphol-Rijk E: [email protected] W: pkfwallast.nl1119 PW

Postal Address:PO Box 74681Amsterdam1070 BR

Out of Hours Contact: Andor Valkenburg 6 51 57 09 76

International Liaison Partner: Jan Roeland [email protected]

Partners:Eric Gort [email protected] van Ek [email protected] van Sonderen [email protected]

DelftPKF Wallast T: 15 261 31 21Delftechpark 40 F: 15 261 53 82Delft E: [email protected] XH W: pkfwallast.nl

Postal Address:PO Box 332Delft2600 AH

Out of Hours Contact: Jan-Pieter Bood 6 53 19 22 12

International Liaison Partner: Jan-Pieter Bood [email protected]

Partners:André Meulman [email protected] Pronk [email protected] van den Berg [email protected]é van Dijk [email protected] van Nistelrode [email protected] van Pelt [email protected]

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Netherlands - Nevis

RotterdamPKF Wallast T: 10 450 40 20Rivium Boulevard 34 F: 10 450 69 50Capelle aan den IJssel E: [email protected] W: pkfwallast.nl2909 LK

Postal Address:PO Box 84030Rotterdam3009 CA

Out of Hours Contact: Emiel Koestering 6 21 84 37 92

International Liaison Partner: Emiel Koestering [email protected]

Partners:Wilbert van der Aalst [email protected] van Sonderen [email protected] Vogelaar [email protected]

WoerdenPKF Wallast T: 348 41 62 62Pompmolenlaan 9 F: 348 41 42 80Woerden E: [email protected] GK W: pkfwallast.nl

Postal Address:PO Box 533Woerden3440 AM

Out of Hours Contact: Jack Visser 6 53 21 09 58

International Liaison Partner: Jack Visser [email protected]

Partners:Arjan Buurman [email protected] van Hamersveld [email protected] van Sonderen [email protected] van Vliet [email protected] Walraven [email protected]

NEVIS


CharlestownPannell Kerr Forster T: 869 465 5568Parkville Complex F: 869 469 5844Charlestown E: pannellf@cand

International Liaison Partner: Wilbur A Harrigan [email protected]

Partners:Omax A E Gardner [email protected]

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New Zealand

NEW ZEALAND

Time Zone GMT+0GMT+12 +DSTDial in code 64Dial out code 00

AucklandPKF Ross Melville T: 9 373 0100Level 5, 50 Anzac Avenue F: 9 309 3247Auckland E: [email protected] W: pkfrossmelville.co.nz

Postal Address:PO Box 881AucklandNew Zealand1140

Out of Hours Contact: Graeme B Clark 21 630 021

International Liaison Partner: Graeme B Clark [email protected]

Partners:Gina Cook [email protected] R Dillon [email protected] S Lynch [email protected] H Parbhu [email protected] M Toplis [email protected]

AucklandPKF Corporate Recovery & Insolvency T: 9 302 0521(Auckland) Limited F: 9 302 0536Level 3 E: [email protected] Courthouse Lane W: pkfcr.co.nzAuckland 1010

Out of Hours Contact: Anthony McCullagh 21999 047

International Liaison Partner: Anthony McCullagh [email protected]

Insolvency & Corporate Recovery Services

Auckland - North HarbourPKF Ross Melville T: 9 414 12002b William Pickering Drive F: 9 414 1920North Harbour E: [email protected] - North Harbour W: pkfrossmelville.co.nzNZ

Out of Hours Contact: Graeme B Clark 021 630 021

Partners:Gina Cook [email protected] H Parbhu [email protected]

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New Zealand

ChristchurchPKF Goldsmith Fox T: 3 3666 706Level 1 F: 3 3660 265250 Oxford Terrace E: [email protected] W: goldfox.co.nz8141

Postal Address:PO Box 13 141ArmaghChristchurch8141

Out of Hours Contact: Gordon L Hansen 272914479

International Liaison Partner: Gordon L Hansen [email protected]

Partners:Dawn Alexander [email protected] Bayliss [email protected] Crighton [email protected] E Fletcher [email protected] M Lay [email protected] L Purvis [email protected] Wah [email protected]

HastingsPKF Carr and Stanton Limited T: 6 876 8124119 Queen Street East F: 6 876 0170Hastings E: [email protected] W: pkfcs.co.nz

Postal Address:PO Box 345Hastings New Zealand4156

International Liaison Partner: Michael Jackson [email protected]

KaitaiaPKF Francis Aickin Limited T: 9 408 9366PO Box 2 F: 9 408 0367Kaitaia 0441 E: [email protected] Redan Road W: pkffa.co.nzKaitaia

Out of Hours Contact: Eddie Aickin 64 27 4379802

International Liaison Partner: Eddie Aickin [email protected]

KerikeriPKF Poutsma Lemon Limited T: 9 407 71429 Hobson Avenue F: 9 407 5434PO Box 81 E: [email protected] W: pkfpl.co.nz0245

Out of Hours Contact: 0064 90 4075443

International Liaison Partner: Jack Poutsma [email protected]

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New Zealand - Nicaragua

PaihiaPKF Poutsma Lemon Limited T: 9 402 7926Williams Road F: 9 402 7626PO Box 16 E: [email protected] 0247 W: pkfpl.co.nzPaihia, DX AA21502

Out of Hours Contact: Jack Poutsma 021 522 575

International Liaison Partner: Jack Poutsma [email protected]

Palmerston NorthPKF Rutherfords Limited T: 6 350 7900277 Broadway Avenue F: 6 357 4006Palmerston North, 4410 E: [email protected] W: pkfr.co.nz

Postal Address:PO Box 35Palmerston North, 4440

International Liaison Partner: Ewen Kirkcaldie [email protected]

Partners:Chris Lamb [email protected]

WellingtonPKF Martin Jarvie T: 4 47279193rd Floor, 85 The Terrace F: 4 4734720Wellington, 6015 E: [email protected] W: pkfmartinjarvie.co.nz

Postal Address:P O Box 1208Wellington, 6140

Out of Hours Contact: Robert A Elms 4 2341204

International Liaison Partner: Robert A Elms [email protected]

Partners:David Hulston [email protected] T Langridge [email protected] Ryan paolo.ryan@@pkfmj.co.nz

NICARAgUA


ManaguaGuerra & Co T: 2254 6359Calle 27 de Mayo, Plaza Inter 2 c. F: 2268 2025Oeste | Edificio La Merced E: [email protected] W: pkfnicaragua.com.ni

Out of Hours Contact: Aldo Eli Guerra L 88866076

International Liaison Partner: Aldo Eli Guerra L [email protected]

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Niger - Nigeria

NIgER


NiameyPKF T: 73 28 13Quartier Terminus F: 73 65 13BP 12 140 E: [email protected]

Out of Hours Contact: Peter Andrew Nelson 73 28 13

International Liaison Partner: AntoineTéyi Lawson [email protected]

Partners:Victor Jean Louis Perrin [email protected]

NIgERIA


LagosPKF Professional Services T: 1 804 2074 /773 4940Toloye House F: 1 283 0317362 Ikorodu Road / E: [email protected] Okupe EstateMarylandLagos

Postal Address:GPO 2047MarinaLagosNigeria

Out of Hours Contact: Tajudeen Adegboyega Akande 802 303 9317

International Liaison Partner: Tajudeen Adegboyega Akande [email protected]

Partners:Abiodun Olumide Ariyibi [email protected]

AbujaPKF Professional Services T: 9 2731377NACRDB Plaza (4th Floor) F: 9 523 2981Independence Way E: [email protected] Business districtAbuja, FCT

Postal Address:PO Box 2071Garki, Abuja

Out of Hours Contact: O P S Adaji 803 408 6939


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Nigeria

BauchiPKF Professional Services T: 77 543347Floor 2, Giwo House F: 77 5433476 Ahmadu Bello Way E: [email protected]

Out of Hours Contact: Samuel I Ochimana 8023824848


JosPKF Professional Services T: 73 464710Lennap House F: 73 460375Government Secretariat Layout, Jos E: [email protected]

Out of Hours Contact: O P S Adaji 8034086939


KadunaPKF Professional Services T: 62 24860018/19 Ahmadu Bello Way F: 62 248670Kaduna E: [email protected]

Postal Address:PO Box 117Kaduna, Nigeria

International Liaison Partner: Tajudeen adegboyega Akande [email protected]

Partners:Isa Yusufu [email protected]

KanoPKF Professional Services T: 64 646573, 646582Gidan Shehu Ahmed F: 64 646573, 646582Bank Road, Kano E: [email protected]

Out of Hours Contact: Geoffrey C Orah 8035865808


MinnaPKF Professional Services T: 66 221254Federal Mortgage Bank Building F: 66 221254'F' Layout E: [email protected] Road, Minna

Out of Hours Contact: Tajudeen Adegboyega Akande 66 221254

ZariaPKF Pannell Kerr Forster T: 69 32650Gaskiya Building F: 69 32650Gaskiya Road, Zaria E: [email protected]

Out of Hours Contact: Tajudeen Adegboyega Akande 69 32650

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O


Norway - Oman

NORWAY


OsloPKF Revisjon AS T: 23 19 63 00Bogstadveien 27B F: 23 19 63 01Oslo E: [email protected] W: pkf.no

Out of Hours Contact: Jan Olaf Poulsen 90094163

International Liaison Partner: Steinar Farstad [email protected]

Partners:Rune Jalving [email protected] Jeanette Lunde [email protected] Olaf Poulsen [email protected]

OMAN (SULTANATE OF)


MuscatPKF The Consulting House - Oman T: 971 4 3910025Muscat F: 971 4 3909549TBC E: [email protected] W: pkf-tch.com/



Partners:Sven Peter Gade [email protected]

MuscatRSM & Co T: 24563195Suites 107-108 F: 24563194Hatat House E: [email protected] Adai W: rsmoman.comRuwiMuscat

Postal Address:PO Box 1171RuwiPostal Code 112

Out of Hours Contact: Percy R Bhaya 24563196

International Liaison Partner: Percy R. Bhaya [email protected]

Partners:Ansarhusein H Merchant [email protected] J Patwa [email protected] D Pereira [email protected]

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Panama - Papua New guinea

PANAMA


PanamaAvila y Asociados, S. A. T: 269 5703Urb, Obarrio F: 223 1323Calle Abel Bravo Y#60 E: [email protected] #4 W: pkfpanama.comPanamaPanama0823-05540

Out of Hours Contact: Jorge Avila 6674 5667

International Liaison Partner: Jorge Avila [email protected]

Partners:Javier Avila F [email protected] Chen [email protected] De Ruiz [email protected]

PAPUA NEW gUINEA


Port MoresbyGuinn PKF T: 321 0110Section 15, Lot 15 F: 321 0112Bernal St E: [email protected] Moresby 121Port MoresbyNational Capital District, 121

Postal Address:PO Box 569Port MoresbyPort MoresbyNational Capital District, 121

Out of Hours Contact: David Guinn 321 0110

Mount HagenGuinn PKF T: 542 2199Section 11, Lot 6 F: 542 2384Pailimp Road E: [email protected](use for courier mail)Mount HagenWestern Highlands Province, 281

Postal Address:PO Box 158, Mt HagenWestern Highlands ProvincePapua New Guinea, 281

Out of Hours Contact: David Guinn 321 0110

International Liaison Partner: David Guinn [email protected]

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Paraguay - Peru

PARAgUAY


AsuncionController Contadores & Auditores T: 21 442 85214 de Mayo Nº 563 F: 21 442 852Esquina General Diaz E: [email protected] "La Encarnacion" W: pkf-controller.com.py3° 4°, 11° y 13° PisosAsuncion, Central1231

Out of Hours Contact: Walter E Hermosa 981 437070

International Liaison Partner: Walter E Hermosa [email protected]

Partners:Raquel Agüero [email protected] Rojas Sosa [email protected] Sanguines [email protected]

PERU


LimaVila Naranjo y Asociados T: 00 51 1 4426116Av. Paseo de la República No. 3557 F: 00 51 1 4415553Lima, 27 E: [email protected] W: pkfperu.com

Out of Hours Contact: Emilio Vila Naranjo 00 51 1 4216250

International Liaison Partner: Emilio Vila Naranjo [email protected]

Partners:Wilfredo Chinchay [email protected] Lucho [email protected] Vila Naranjo [email protected]

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Poland

POLAND


WarsawPKF Consult Sp. z.o.o. T: 22 560 76 50(Capital Group Dominant Company) F: 22 560 76 63ul. Elbląska 15/17 E: [email protected], 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Mariusz Kuciński 601 223 818

Mrs Anna Urbańska-Albero 605 624 201

PKF Consult Capital Group offices are also in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań, Jelenia, Góra, Opole.

WarsawPKF Audyt Sp. z.o.o T: 22 560 76 50(Audit Services) F: 22 560 76 63ul. Elbląska 15/17 E: [email protected], 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Marek Wojciechowski 601 540 269

Mrs Justyna Adamska 697 709 878

Mrs Ewa Ogryczak 601 688 519

Also with offices in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań.

WarsawPKF Centrum Rachunkowości Sp. z.o.o T: 22 560 76 50(Accounting Services) F: 22 560 76 63ul. Elbląska 15/17 E: [email protected], 01-747 W: pkfconsult.pl

Out of Hours Contact: Mrs Mirosława Cienkowska 603 488 222

Also with offices in: Łódź, Gdańsk, Opole.

WarsawPKF Tax Sp z.o.o T: 22 560 76 50(Tax Services) F: 22 560 76 63ul. Elbląska 15/17 E: [email protected], 01-747 W: pkfconsult.pl

Out of Hours Contact: Mrs Agnieszka Chamera 609 331 330

Also with office in Katowice.

WarsawPKF Grupa Konsultingowa Sp z.o.o T: 22 495 76 00(Consultancy Services) F: 22 495 76 06ul. Elbląska 15/17 E: [email protected], 01-747 W: pkfconsult.pl

Out of Hours Contact: Mr Piotr Urbański 607 602 330

Also with offices in: Jelenia, Góra.

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Portugal

PORTUgAL


Lisbon(Business SupportServices andConsultancy)PKF II Portugal Lda. T: 213 182 720Edifício Atrium Saldanha F: 213 146 114Praça Duque de Saldanha E: [email protected]º Piso W: pkf.ptLetras H e OLisbon1050-094

Out of Hours Contact: José de Sousa Santos 968 926 642


Partners:Nuno Justo [email protected]ónio T Nunes [email protected] G Rodrigues [email protected] Camões Serra [email protected]

LisbonPKF SI, SA T: 21 318 27 20(IT Consultancy) F: 21 314 61 14Edifício Atrium Saldanha E: [email protected]ça Duque de Saldanha W: pkf.pt4º PisoLetras H e OLisbon1050-094



Partners:Nuno Miguel Cruz Neves [email protected]

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Portugal - Puerto Rico

LisbonPKF & Associados, SROC T: 213 182 720Lda (Audit) F: 213 146 114Edifício Atrium Saldanha E: [email protected]ça Duque de Saldanha -4º PisoLetras H e OLisbon1050 - 094

Out of Hours Contact: José de Sousa Santos 968 926 642International Liaison Partner: José de Sousa Santos [email protected]

Partners:Celia Custodio [email protected] Damas [email protected] Gamboa [email protected] Guerreiro [email protected]é Parada Ramos [email protected] Camões Serra [email protected]

OportoPKF II Portugal Lda. T: 22 338 9479Av. da Boavista F: 22 338 9499nº 3521 E: [email protected] 507 W: pkf.ptOporto4100-139



Partners:Miguel Damas [email protected] Maia [email protected]

PUERTO RICO


San JuanPKF, LLP T: 787 754 66151056 Muñoz Rivera Avenue F: 787 765 9405Suite 304 E: [email protected] Juan W: pkfpr.com00927-5013

Out of Hours Contact: Juan José Garcia-Rodriguez 787 413 7926

International Liaison Partner: Juan José García-Rodriguez [email protected]

Partners:Edwin E Torres Castro [email protected]

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Qatar - Romania

QATAR


DohaPKF LLC T: 493 5196Ajlan Building F: 487 4266Bin Omran Street E: [email protected], State of Qatar W: pkf.com.qaPO Box 15148

Out of Hours Contact: Walid Saadi 974 5541358

International Liaison Partner: Walid Saadi [email protected]

Consulting Firm Only

ROMANIA


BucharestPKF Finconta SRL T: 21 317 31 908th, Albesti Street F: 21 317 31 90District 2 E: [email protected], 021515 W: finconta.ro

Out of Hours Contact: Marilena Pintican 727 735 319

International Liaison Partner: Florentina Susnea [email protected]

BucharestConsultor T: 21 252 38 802 Intr. Vladimir Streinu Street F: 21 252 38 80District 2 E: [email protected], 021416 W: pkfconsultor.ro

International Liaison Partner: Adrian Marghescu [email protected]

Partners:Eugenia Bolovan [email protected] Tudose [email protected]

TimisoaraPKF Econometrica T: 256 201 175Street 3 August 1919 F: 256 293 885Nr 9, Ap. 1 E: [email protected] W: econometrica.pkf.roTimis, 300092

Out of Hours Contact: Anca Mataragiu 741228000

International Liaison Partner: Carmen Mataragiu [email protected]

Partners:Anca Cristina Mataragiu [email protected]

Q

R


Russia

RUSSIA (THE RUSSIAN FEDERATION)


KazanFBK Povolzhje T: 843 555 64 9410 Yamashev Avenue F: 843 555 60 67P O Box 134 E: [email protected] W: acg-pkf.ruTatarstan420080

Out of Hours Contact: Malashina Ksenia 89033448816

International Liaison Partner: Sergey Nikiforov [email protected]

Partners:Nail Diarov [email protected] Procudanov [email protected] Dina Sitdikova [email protected] Yusupova [email protected]

MoscowPKF FBK T: 495 737 53 5344/1, bld. 2AB F: 495 737 53 47Myasnitskaya Street E: [email protected] W: fbk.ru

Out of Hours Contact: Evgenia Baltag 916 512-99-09

International Liaison Partner: Sergey Shapiguzov [email protected]

Partners:Askold Birin [email protected] Lomize [email protected] Nikolaev [email protected] Novikov [email protected] Orlova [email protected] Polyakova [email protected] Proskurnya [email protected] Pyatenko [email protected] Sarafanova [email protected] Smirnov [email protected] Sukhova [email protected] Terekhov [email protected] Tikhonovsky [email protected] Zaitseva [email protected]

R

S


Russia - Saudi Arabia

St PetersburgMCD T: 812 600 910020, Building A F: 812 600 9050Aptekarskaya Embankment E: [email protected]. Petersburg W: mcd-pkf.com197022

Out of Hours Contact: Yuri Voropaev 812 600 9100

International Liaison Partner: Yuri Voropaev [email protected]

Partners:Raisa Filatova [email protected] Gazaryan [email protected] Gornaya [email protected] Ilina [email protected] Krivoruchkina [email protected] Romanovskaya [email protected] Svinina [email protected] Vakkilaynen [email protected]

RWANDA

Time Zone GMT+2Dial in code 250 Dial out code 00

KigaliPKF Rwanda T: 250 7884547469901 F: 256 41 4251370Nyarutarama Road E: pkfkgl@rW:pkfea.comP.O. Box 341 W: pkfea.comKigali

Out of Hours Contact: Murtuza Dalal 256 772 200094

International Liaison Partner: Murtuza Dalal [email protected]

Partners:Rupam Bhatia [email protected]

SAUDI ARABIA


DammamAbdul Aziz Almogren T: 00966 3 8341666(Chartered Accountants) F: 00966 3 8345227Shaflout Business Center E: [email protected] Floor, Office No 403/404PO Box - 930DammamEastern Province - Dammam31421

Out of Hours Contact: Zuhair Al Fayoumi 502241767

International Liaison Partner: Zuhair Al Fayoumi [email protected]

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Saudi Arabia - Senegal

JeddahPKF The Consulting House - T: 971 4 3910025Saudi Arabia F: 971 4 3909549P O Box 4579 E: [email protected] W: pkf-tch.com21412



Partners:Sven Peter Gade [email protected] F Hajaj [email protected]

RiyadhAbdul Aziz Almogren T: 00966 1 4093055(Chartered Accountants) F: 00966 1 4093239Al Rail Busines Center E: [email protected] FloorRoom No 116RiyadhPO Box 221358Riyadh11311

Out of Hours Contact: Zuhair Al Fayoumi 00966502241767

International Liaison Partner: Zuhair Al Fayoumi [email protected]

SENEgAL


DakarFideca T: 8 21 63 875 Avenue Carde F: 8 22 23 46Dakar E: [email protected] 1005

Out of Hours Contact: Oumar Sambe 8 21 63 87

International Liaison Partner: Oumar Sambe [email protected]

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Sierra Leone - Singapore

SIERRA LEONE


FreetownPKF T: 22 225829 / 22224409Regent House F: 22 22819612 Wilberforce Street E: [email protected]

Postal Address:PO Box 575FreetownSierra Leone

Out of Hours Contact: Joe Thomas 76 624433 / 22 238136

International Liaison Partner: Joe Thomas [email protected]

Partners:Samuel Abayomi Noldred [email protected]

SINgAPORE


SingaporePKF-CAP LLP T: 65 009 360/65 009 388146 Robinson Road F: 65 009 36608-01 E: [email protected] W: pkfsingapore.com068909

Out of Hours Contact: Sajjad Akhtar Michael Chin 9787 8617/9007 1389

International Liaison Partner: Sajjad Akhtar [email protected]

Partners:Michael Chin [email protected] Kian Lee [email protected] Lim [email protected] Inn Pong [email protected]

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Slovak Republic - Slovenia

SLOVAK REPUBLIC


BratislavaPKF Slovensko S. R. O T: 2 5828 2711Apollo Business Center F: 2 5828 2727Prievozska 2/A E: [email protected] W: pkf.sk821 09

Out of Hours Contact: Richard Clayton Budd 907 769 768

International Liaison Partner: Stefan Kardos [email protected]

Partners:Richard Clayton Budd [email protected]

KosicePKF Slovensko S. R. O T: 55 729 6290Letna 45 F: 55 729 6294Kosice E: [email protected] 01 W: pkf.sk



PrievidzaPKF Slovensko S. R. O T: 46 518 3811Nabrezie Sv. Cyrila 47 F: 46 518 3822Prievidza E: [email protected] 01 W: pkf.sk



Partners:Vladimir Pastierik [email protected]

SLOVENIA

Time Zone GMT+1 +DSTDial in code 386 Dial out code 00

LjubljanaRenoma T: 1 230 85 10Kamniska ulica 25 F: 1 230 85 20Ljubljana E: [email protected] - 1000 W: renoma.si

International Liaison Partner: Marko Kolesa [email protected]

Partners:Marjan Habjan [email protected] Pecnik [email protected]

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South Africa

SOUTH AFRICA


BloemfonteinPKF (Bloemfontein) Inc T: 051 400 050046 First Avenue F: 051 400 0550Westdene E: [email protected] W: pkf.co.zaFree State9301

Postal Address:PO Box 20028WillowsBloemfonteinFree State9320

Out of Hours Contact: Cobus Kritzinger 0 84 559 8511

International Liaison Partner: Walter Blake [email protected]

Partners:Sarah Coetzee [email protected] Kritzinger [email protected] Oberholster [email protected]

Cape TownPKF (Cpt) Inc. T: +27 21 405 534021st and 22nd Floors F: +27 21 405 53552 Long Street E: [email protected] Town W: pkf.co.zaWestern Province8001

Postal Address:PO Box 7498Roggebaai8012

International Liaison Partner: Justin M Nield [email protected]

Partners:Michael J Betts [email protected] Cillié [email protected] L Cohen [email protected] Goussard [email protected] Jackson [email protected] F Rooknodien [email protected] I Strybis [email protected] van der Walt [email protected] Weaver-Sasman [email protected]

S


South Africa

DurbanPKF Durban T: 31 573 50002nd Floor F: 31 566 466612 on Palm Boulevard E: [email protected] W: pkf.co.zaDurbanKwaZulu Natal4319

Postal Address:PO Box 1858DurbanKwaZulu Natal4000

Out of Hours Contact: Peter J Duncan 83 781 1658

International Liaison Partner: Peter J Duncan [email protected]

Partners:Garth J Adendorff [email protected] C Alcock [email protected] C Boulle [email protected] J Dall [email protected] S Gering [email protected] Gertenbach [email protected] J Kelly [email protected] C Marti-Warren [email protected] McHardy [email protected] J Morgan [email protected] J Nijhuis [email protected] E Paruk [email protected] Puran [email protected]ëtte Schroeder [email protected]

georgePKF (George) Incorporated T: 044 874 2320124 Cradock Street F: 044 873 6529George E: [email protected] W: pkf.co.za

Postal Address:Private Bag X6544George6530

Out of Hours Contact: Charles Minie 0828023454

International Liaison Partner: Charles Minie [email protected]

Partners:Cobus Goosen [email protected] Hugo [email protected]

S


South Africa

JohannesburgPKF (Jhb) Inc T: 11 384 800042 Wierda Road West F: 11 384 8008Wierda Valley E: [email protected] W: pkf.co.zaGauteng2196

Postal Address:Private Bag X10046Sandton2146

Out of Hours Contact: Andrew Hannington 11 957 2864

Partners:Isaac G Abbott [email protected] Badrick [email protected] M Borowitz [email protected] M Chaitowitz [email protected] Church [email protected] da Costa [email protected] du Plessis [email protected] Frey [email protected] J Hannington [email protected] Howell [email protected] Huiskamp [email protected] Kock [email protected] J Lawson [email protected] Passmore [email protected] Schoeman [email protected] van den Berg [email protected] van Manen [email protected] Vorster [email protected]

Port ElizabethPKF (Port Elizabeth) Inc T: 41 398 5600PKF House F: 41 364 111027 Newton Street E: [email protected] Park W: pkf.co.zaPort Elizabeth6045

Postal Address:PO Box 7606Newton ParkPort ElizabethEastern Cape6055

Out of Hours Contact: David Robertson 41 398 5600

Partners:Lee Battle [email protected] C Daverin [email protected] J C Reid [email protected] J Robertson [email protected] van Goeverden [email protected] G Whittal [email protected]

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South Africa - Spain

PretoriaPKF PTA T: 861 753 782 (PKFPTA)Erasmus Forum A F: 12 347 3737434 Rigel Avenue South E: [email protected] W: pkf.co.zaPretoriaGauteng, 0181

Postal Address:Private Bag X4HatfieldPretoriaGauteng, 0028

Out of Hours Contact: Sanjay Ranchhoojee 0 83 327 2291

Partners:Hannes Grobler [email protected] Manilal [email protected] Ranchhoojee [email protected] Salickram [email protected] Tromp [email protected]

WelkomPKF (Welkom) Inc T: 57 353 2601Mylacor Chambers F: 57 353 23183 Argon Street E: [email protected], 9460 W: pkf.co.za

Postal Address:PO Box 604Welkom9460

Out of Hours Contact: Roland H Heiriss 825531425

International Liaison Partner: Roland H Heiriss [email protected]

Partners:Elsabe De Jonge [email protected]

SPAIN


BarcelonaPKF - Audiec SAP T: 93 414 59 28Av. Diagonal 612, 7 - 11 F: 93 414 02 48Barcelona E: [email protected] W: pkf.es

Out of Hours Contact: Félix Pedrosa 696 97 23 23

International Liaison Partner: Félix Pedrosa [email protected]

Partners:Carles Ginesta [email protected] Magrí [email protected]élix Pérez [email protected] Tarré [email protected]

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St Kitts - Switzerland

ST KITTS


BasseterrePannell Kerr Forster T: 869 465 2746Independence House F: 869 466 2091North Independence Square E: [email protected], St Kitts W: pkf.com

Out of Hours Contact: Omax A E Gardner 869 465 2746

International Liaison Partner: Wilbur A Harrigan [email protected]

Partners:Omax A E Gardner

ST LUCIA


CastriesPKF Professional Services T: 758 450 7777Adjodha Building F: 758 451 3079Laborie Street, Castries, WI E: [email protected]

Postal Address:P O Box 201, Castries

Out of Hours Contact: Wendell Skeete 758 518 7777

International Liaison Partner: J Wendell Skeete [email protected]

SWITZERLAND


genevaSCF Revision SA T: 22 301 54 40Route des Acacias 54 F: 22 301 54 70Carouge E: [email protected] W: scfid.ch

Postal Address:Route des Acacias 54Carouge, Switzerland, CH-1227

Out of Hours Contact: Jean-Claude Roder 79 274 14 40

International Liaison Partner: Jean-Claude Roder [email protected]

Partners:Sophie Bonaguro [email protected] Volper [email protected]

Also in: Bienne, Fribourg, Lausanne, Moutier, Sion, Vevey

S


Switzerland

LuganoPKF Certifica SA T: 91 911 11 11Via Pretorio 9 F: 91 911 11 12Lugano E: [email protected] W: pkfcertifica.ch

Out of Hours Contact: Claudio Massa 76 576 01 01

International Liaison Partner: Claudio Massa [email protected]

LuganoPKF Tax Consulting SA T: 91 911 11 11Via Pretorio 9 F: 91 911 11 12Lugano E: [email protected] W: pkftax.ch

Out of Hours Contact: Donato Cortesi 79 485 88 98

International Liaison Partner: Claudio Massa [email protected]

ZurichPKF Wirtschaftsprüfung AG T: 44 285 75 65Lavaterstrasse 40 F: 44 285 75 70PO Box 1929 E: [email protected] W: pkf.chCH-8027

Out of Hours Contact: Daniel Carotta 79 238 11 09

International Liaison Partner: Daniel Carotta [email protected]

Partners:Bruno Zehnder [email protected]

Audit company

ZurichPKF Consulting AG T: 44 285 75 65/75Lavaterstrasse 40 F: 44 285 75 70PO Box 1929 E: [email protected] W: pkf.chCH-8027

Out of Hours Contact: Daniel Carotta 79 238 11 09

International Liaison Partner: Daniel Carotta [email protected]

Partners:Bruno Zehnder [email protected]

Also in Zug


Taiwan - Tanzania

TAIWAN


TaipeiPKF Taiwan T: 2 8792 26284F No 118 F: 2 8791 0859Shyng Shann Road E: [email protected], Taipei, 11469 W: pkf.com.tw

Out of Hours Contact: Frank Lin 2 8792 2628

Partners:Frank Lin [email protected]

KaohsiungPKF Taiwan T: 7 331-894210F- 2, No 8 Min Chuan 2nd Road F: 7 332-9182Kaohsiung 806 E: [email protected] W: pkf.com.twKaohsiung, 806

Out of Hours Contact: Ronnie Chang 0933032192

Partners:Ronnie Chang [email protected]

TaichungPKF Taiwan T: 2 2375-9238No. 72, Wu Chuan 1st Street F: 2 2375-8242Taichung 403 E: [email protected], 403

Out of Hours Contact: Ronnie Chang 0933032192

Partners:Ronnie Chang [email protected]

TANZANIA

Time Zone GMT+3Dial in code +255Dial out code 00

Dar-es-SalaamPKF Tanzania T: 22 2120806/79th Floor F: 22 2120895Amani Place E: [email protected] Street W: pkfea.comPO BOX 12729Dar-es-Salaam

Out of Hours Contact: Sujata Jaffer 7867 61694

International Liaison Partner: Sujata Jaffer [email protected]

Partners:Sunirmal Mitra [email protected] Samji [email protected]

T

T


Togo - Tunisia

TOgO


LoméPKF S.A.R.L T: 221 56 94304 Boulevard du 13 Janvier F: 221 43 12Lomé E: [email protected] BP 2806 W: pkf-tg.com

Postal Address:B.P. 2806Lomé, Togo

Out of Hours Contact: Yawo F Djidotor 904 30 68

International Liaison Partner: Yawo F Djidotor [email protected]

Partners:Peter Andrew Nelson [email protected] Jean Louis Perrin [email protected] Andrew Lawson [email protected]

TRINIDAD & TOBAgO


Port of SpainPKF Chartered Accountants and T: 624 4569Business Advisors F: 624 4388245 Belmont Circular Road E: [email protected], Port of Spain

Out of Hours Contact: Ainsley A. Mark 624 4569

International Liaison Partner: Ainsley A. Mark [email protected]

Partners:Renee-Lisa Philip [email protected] G. Toney [email protected]

TUNISIA


TunisLassad Marwani & Co T: 71 88 98 35Centre Ines F: 71 87 19 359 Rue Azzouz Rebai E: [email protected], El Manar II, 2092 W: pkftunisie.com

Out of Hours Contact: Lassaad Marouani 20 305 906


Partners:Faical Daoud [email protected] Negra [email protected]

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Uganda - United Arab Emirates

UgANDA

Time Zone GMT+3Dial in code 256 Dial out code 00

KampalaPKF Uganda T: 41 4341523Plot No 37, Yusuf Lule Road F: 41 4251370PO Box 24544 E: [email protected] W: pkfea.com

Out of Hours Contact: Murtuza Dalal 772 200094

International Liaison Partner: Murtuza Dalal [email protected]

Partners:Rupam Bhatia [email protected] Oguttu [email protected] Shah [email protected]

UKRAINE

Time Zone GMT+2 +DSTDial out code 00

KievAF "PKF Audit-Finance" LLC T: 044 278 25 3119-b Prorizna St F: 044 278 83 13Kiev E: [email protected] W: pkf.kiev.ua

Out of Hours Contact: Irina Kashtanova 044 278 25 31

International Liaison Partner: Irina Kashtanova [email protected]

Partners:Sviatoslav Biloblovskiy [email protected] Medvedeva [email protected] Pigasov [email protected] Sukhorukova [email protected]

UNITED ARAB EMIRATES


Abu DhabiPKF T: 2 626 171515th Floor, The Blue Tower F: 2 626 1716Suite 1501-A, Sh. Khalifa Street E: [email protected] Dhabi W: pkfuae.com

Postal Address:PO Box 7479Abu Dhabi

Out of Hours Contact: B R Sudhir 50 6117061

International Liaison Partner: Graham Martins [email protected]

Partners:B R Sudhir [email protected]

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United Arab Emirates

DubaiPKF T: 4 223 6508Suite 301-303 F: 4 223 4524Al Maidan Tower 2 E: [email protected] Maktoum Street W: pkfuae.comDeira, DubaiZZ1 1UA

Postal Address:PO Box 13094Dubai, ZZ1 1UA

Out of Hours Contact: Graham Martins 50 6536250


Partners:Ansar Merchant [email protected] Pereira [email protected]

DubaiPKF The Consulting House T: 4 391 0025Office 3.03 F: 4 390 9549Arjaan Tower Offices E: [email protected] Media City W: pkf-tch.comDubai

Postal Address:PO Box 502294Dubai



Partners:Sven Peter Gade [email protected] F Hajaj [email protected]

Dubai Internet City OfficePKF T: 4 4495430Dubai Internet City Office F: 4 390 8836Office 120 E: [email protected] 10 W: pkfuae.comDubai Internet CityDubaiPO Box 13094




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United Arab Emirates - United Kingdom

Jebel AliPKF T: 4 8815452Lease Office Building 16 F: 4 8815451Office No 133 E: [email protected] Floor W: pkfuae.comJebel Ali Free ZoneDubai

Postal Address:PO Box 16952Dubai

Out of Hours Contact: Stany D Pereira 50 5583886



SharjahPKF T: 6 574 0888Golden Towers F: 6 574 080811th Floor E: [email protected] No. 1101 W: pkfuae.comAl Buhaira CornicheSharjahUAE

Postal Address:PO Box 6207Sharjah




UNITED KINgDOM


HEAD OFFICE

PKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: [email protected] W: pkf.co.ukEC1M 3AP

Partners:Ian Mills, Senior Partner [email protected] Goodchild, Managing Partner [email protected] Stewart, Finance Partner [email protected]

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United Kingdom

EAST ANgLIA REgION

great YarmouthPKF (UK) LLP T: 1493 382500East Coast House F: 1493 382525Galahad Road E: [email protected] Park W: pkf.co.ukGorlestonGreat YarmouthNorfolkNR31 7RU

Out of Hours Contact: Michael J Muskett 7887 601001

International Liaison Partner: Michael J Muskett [email protected]

Partners:Nick Hallett, Assurance & Advisory [email protected] A Hawkins, Assurance & Advisory [email protected] Howard, Corporate Recovery [email protected]

IpswichPKF (UK) LLP T: 1473 32070016 The Havens F: 1473 320800Ransomes Europark E: [email protected] W: pkf.co.ukIP3 9SJ

Out of Hours Contact: Graham Randall 7768 941775


Partners:David Eagles, Assurance & Advisory [email protected] Ferguson, Assurance & Advisory [email protected] Harrup, Tax [email protected] Martin, Assurance & Advisory [email protected] Merrygold, Corporate Recovery [email protected] Randall, Assurance & Advisory [email protected]

NorwichPKF (UK) LLP T: 1603 615914Cedar House F: 1603 756950105 Carrow Road E: [email protected] W: pkf.co.ukNR1 1HP

Out of Hours Contact: Michael Muskett 7887 601001


Partners:Graham R Woodford, Assurance & Advisory [email protected]

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United Kingdom

MIDLANDS REgION

BirminghamPKF (UK) LLP T: 121 212 2222New Guild House F: 121 212 230045 Great Charles Street E: [email protected], Birmingham W: pkf.co.ukB3 2LX

Out of Hours Contact: Ian J. Gould 7957 819329

International Liaison Partner: Nick M. Whitaker [email protected]

Partners:Malcolm R G Cook, Corporate Finance [email protected] Davies, Consultancy [email protected] J Gould, Corporate Recovery [email protected] Hudson, Assurance & Advisory [email protected] Liddell, Forensic Services [email protected] Littlejohns, Tax [email protected] Moss, Tax [email protected] Stephenson, Assurance & Advisory [email protected] G Voisey, Assurance & Advisory [email protected]

Birmingham - PKF FinancialPlanning LtdPKF Financial Planning Ltd T: 121 212 2222New Guild House F: 121 212 953845 Great Charles Street E: [email protected], Birmingham W: pkf.co.ukEngland, B3 2LX

Out of Hours Contact: Frank Williamson 121 212 2222

International Liaison Partner: Frank Williamson [email protected]

DerbyPKF (UK) LLP T: 1332 372936Century House F: 1332 371449St James Court E: [email protected] Gate, Derby W: pkf.co.ukDE1 1BT

Out of Hours Contact: Gareth Singleton 7931 352 115

Partners:Gareth Singleton, Assurance & Advisory [email protected]

LeicesterPKF (UK) LLP T: 116 250 4400Pannell House F: 116 285 4651159 Charles Street E: [email protected], LE1 1LD W: pkf.co.uk

Out of Hours Contact: Eddie Kerr 7796 278 302

International Liaison Partner: Nick M Whitaker [email protected]

Partners:Nish Bathia, Assurance & Advisory [email protected] Kerr, Corporate Recovery [email protected] King, Assurance & Advisory [email protected] Tiplady, Tax [email protected]

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United Kingdom

LincolnPKF (UK) LLP T: 1522 531441St Hugh's F: 1522 51018523 Newport E: [email protected] W: pkf.co.ukLN1 3DN

Out of Hours Contact: Jeff Kirkham 7831 274499


Partners:Adrienne M Kerry, Assurance & Advisory [email protected] Kirkham, Assurance & Advisory [email protected]

NottinghamPKF (UK) LLP T: 115 960 8171Regent House F: 115 960 3665Clinton Avenue E: [email protected] W: pkf.co.ukNG5 1AZ

Out of Hours Contact: Richard D Wilson 7887 787620


Partners:Simon Browning, Tax [email protected] J Ellis, Assurance & Advisory [email protected] Goodall, Tax [email protected] Merchant, Assurance & Advisory [email protected] Topliss, Tax [email protected] D Wilson, Assurance & Advisory [email protected]

NORTH REgION

LeedsPKF (UK) LLP T: 113 228 0000Pannell House F: 113 228 42426 Queen Street E: [email protected] W: pkf.co.ukLS1 2TW

Out of Hours Contact: Mark Lister 7899 818554

International Liaison Partner: Tim Entwistle [email protected]

Partners:Billy Cairns, Tax [email protected] M Clarke, Tax [email protected] Cooper, Assurance & Advisory [email protected] Escott, Corporate Recovery [email protected] Jessop,Tax [email protected] Lister, Corporate Finance [email protected] F McNaughton, Assurance & Advisory [email protected] C Schofield, Corporate Recovery [email protected]

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United Kingdom

LiverpoolPKF (UK) LLP T: 151 237 45005 Temple Square F: 151 237 4545Temple Street E: [email protected] W: pkf.co.ukL2 5RH

Out of Hours Contact: Tim Entwistle 7768 814025


Partners:Mark Fairhurst, Forensic Services [email protected] Jackson, Tax [email protected] McGrath, Corporate Finance [email protected] Newell, Corporate Recovery [email protected] G Ricketts, Assurance & Advisory [email protected]

ManchesterPKF (UK) LLP T: 161 832 54813 Hardman Street F: 161 832 3849Spinningfields E: [email protected] W: pkf.co.ukM3 3HF

Out of Hours Contact: Tim Entwistle 7768 814025


Partners:Kerry Bailey, Corporate Recovery [email protected] Bancroft, Assurance & Advisory [email protected] Bingham, Tax [email protected] Cooke, Assurance & Advisory [email protected] Gibson,Corporate Recovery [email protected] D Hiley, Management Consultancy [email protected] Hill, Business Intelligence [email protected] Sharpe, Tax [email protected] Sykes, Assurance & Advisory [email protected]

SheffieldPKF (UK) LLP T: 114 276 79912nd Floor F: 114 223 1717Fountain Precinct E: [email protected] Green W: pkf.co.ukSheffieldS1 2JA

Out of Hours Contact: Michael E Shepherd 7788 144259


Partners:Patrick Abel, Corporate Finance [email protected] Humphreys, Tax [email protected] Plews, Assurance & Advisory [email protected] E Shepherd, Assurance & Advisory [email protected]

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United Kingdom

SCOTLAND

EdinburghPKF (UK) LLP T: 131 225 368817 Rothesay Place F: 131 225 6017Edinburgh E: [email protected] 7SQ W: pkf.co.uk

Out of Hours Contact: Martin Gill 7710 825650

International Liaison Partner: Martin Gill [email protected]

Partners:Alastair Rae, Assurance & Advisory [email protected] Whyte, Tax [email protected]

glasgowPKF (UK) LLP T: 141 429 590078 Carlton Place F: 141 429 5901Glasgow E: [email protected] 9TH W: pkf.co.uk

Out of Hours Contact: Bryan Jackson 7802 470478

International Liaison Partner: Martin Gill [email protected]

Partners:Charles Barnett, Assurance & Advisory [email protected] Buchanan, Corporate Recovery [email protected] A Jackson, Corporate Recovery [email protected] M Jenkins, Tax [email protected] R Paterson, Assurance & Advisory [email protected]

SOUTH WEST AND WALES REgION

BristolPKF (UK) LLP T: 117 906 4000Pannell House F: 117 974 12386-7 Litfield Place E: [email protected], Bristol, BS8 3LX W: pkf.co.uk

Out of Hours Contact: Neil Dimes 7792 190293


Partners:Nick Buxton, Assurance & Advisory [email protected] Dimes, Assurance & Advisory [email protected] D J Lloyd, Medical Services [email protected] Stringer, Medical Services [email protected]

CardiffPKF (UK) LLP T: 29 2064 620018 Park Place F: 29 2064 6201Cardiff E: [email protected] 3PD W: pkf.co.uk

Out of Hours Contact: Timothy D Smith 7710 163403


Partners:Denise Roberts, Tax [email protected] D Smith, Assurance & Advisory [email protected]

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United Kingdom

SOUTH REgION

AltonPKF (UK) LLP T: 1420 566800Anstey Park House, Anstey Road F: 1420 566801Alton, Hampshire, GU34 2RL E: [email protected]

Out of Hours Contact: David Mead 7768 721519

Partners:David Mead, Assurance & Advisory [email protected]

guildfordPKF (UK) LLP T: 1483 564646Pannell House F: 1483 408101Park Street, Guildford E: [email protected], GU1 4HN W: pkf.co.uk

Out of Hours Contact: Mike Bridge 7768 812329

International Liaison Partner: Martin R Goodchild [email protected]

Partners:Mike Bridge, Assurance & Advisory [email protected] Faulkner, Assurance & Advisory [email protected] W M Hills, Tax [email protected] Jeffries, Assurance & Advisory [email protected] Jun Tai, Tax [email protected] Latos, Corporate Recovery [email protected] A Martin-Long, Medical Services [email protected] Potter, Assurance & Advisory [email protected] Whitlock. Assurance & Advisory [email protected]

LondonPKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: [email protected], EC1M 3AP W: pkf.co.uk

Out of Hours Contact: Martin R Goodchild 7768 883231

International Liaison Partner: Martin R Goodchild [email protected]

Partners:Robert Barnard, Management Consultancy [email protected] Barnsdall, Assurance & Advisory [email protected] Bayfield, Corporate Finance [email protected] S Bint, Assurance & Advisory [email protected] Cassidy, Tax [email protected] J Clarke, Assurance & Advisory [email protected] Collins, Assurance & Advisory [email protected] Cox, Assurance & Advisory [email protected] Dearman, Forensic Services [email protected] A Drew, Assurance & Advisory [email protected] Fisher, Tax [email protected] C Giles, Assurance & Advisory [email protected] Gilligan, Corporate Finance [email protected] Grant, Assurance & Advisory [email protected] Gregori, Tax [email protected] Hamblin, Corporate Recovery [email protected] Hardaker, Management Consultancy [email protected] Harris, Corporate Finance [email protected]

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United Kingdom - United States of America

Patrick Harrison, Tax [email protected] Holgate, Corporate Recovery [email protected] Homewood, Assurance & Advisory [email protected] Huddleston, Assurance & Advisory [email protected] Kissun, Assurance & Advisory [email protected] Lloyd-Thomas, Assurance & Advisory [email protected] Long, Corporate Recovery [email protected] Mathew-Jones, Forensic Services [email protected] Mathieson, Assurance & Advisory [email protected] McAllister, Management Consultancy [email protected] Mills, Assurance & Advisory [email protected] Mistry, Management Consultancy [email protected] Pallett, Management Consultancy [email protected] J Pomfret, Assurance & Advisory [email protected] Roberts, Management Consultancy [email protected] Ross, Management Consultancy [email protected] D Tash, Management Consultancy [email protected] Warner, Tax [email protected] Weighell, Assurance & Advisory [email protected] Welch, Tax [email protected] M Whitaker, Corporate Finance [email protected]

London - PKF InternationalPKF International Ltd T: 20 7065 0104Farringdon Place F: 20 7065 065020 Farringdon Road E: [email protected], EC1M 3AP W: pkf.com

Out of Hours Contact: Wolfgang Hofmann +49 (0) 174 32 42 200

UNITED STATES OF AMERICA

Time Zone GMT-6 to -8 +DSTDial in code 1Dial out code 011

ALABAMA

BirminghamDent Baker & Company LLP T: 205 871 1880Lakeshore Park Plaza F: 205 871 18922204 Lakeshore Drive E: [email protected] 300, Birmingham W: dentbaker.comAlabama, 35209

Postal Address:PO Box 59726, BirminghamAlabama, 35259-9726

Out of Hours Contact: Michael E Baker 205 871 1880

International Liaison Partner: Michael E Baker [email protected]

Partners:James L Hart [email protected] A Prosch [email protected] O Whitt III [email protected]

MobileSmith, Dukes and Buckalew LLP T: 251 343 12003800 Airport Blvd E: [email protected] 101, Mobile W: sdbllp.comAlabama, 36608

Partners:Mark Chapman [email protected]

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United States of America

ARIZONA

TucsonRegier Carr & Monroe, LLP T: 520 624 82294801 E. Broadway Boulevard F: 520 884 1102Suite 501, Tucson E: [email protected], 85711-3609 W: rcmllp.com

Out of Hours Contact: Albert R Denny 800 798 2305

International Liaison Partner: Albert R Denny [email protected]

Partners:David B Barber [email protected] E Cowley [email protected] Brent Curry [email protected] A Robison [email protected] D Simmons [email protected] T Simpson [email protected]

CALIFORNIA

El CentroHutchinson and Bloodgood LLP T: 760 352 10213205 South Dogwood Avenue F: 760 352 3325El Centro, California E: [email protected] W: hbllp.com

Out of Hours Contact: Sergio H Santos 760 352 1021

International Liaison Partner: Sergio H Santos [email protected]

Partners:Gary P Glud [email protected] Kuhns [email protected] Osborne [email protected] Preciado [email protected]

Los AngelesHutchinson and Bloodgood LLP T: 818 637 5000101 North Brand Boulevard F: 818 240 0949Suite 1600 Glendale E: [email protected], 91203 W: hbllp.com

Postal Address:P.O. Box 1917Glendale, California91209


Partners:Michael Benneian [email protected] Carruthers [email protected] Chen [email protected] Dankowski [email protected] Eckenrod [email protected] Hoyt [email protected] Kawamura [email protected] Loussinian [email protected] Miyamoto [email protected] Moore [email protected] Muriello [email protected] Nessen [email protected] Preciado [email protected] Sharpe [email protected] Suekawa [email protected] Weir [email protected]

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Los AngelesPKF - California T: 818 630 7630550 N. Brand Boulevard F: 818 630 7631Suite 950, Glendale E: [email protected], 91203 W: pkfla.com

Out of Hours Contact: Rex H Poulsen 818 630 7630

International Liaison Partner: Rex H Poulsen [email protected]

Partners:Georgette M Green [email protected] J Hennelly [email protected]

Los AngelesSquar Milner, CPAs T: 310 826 447412121 Wilshire Boulevard F: 310 826 9188Suite 1221, Los Angeles E: [email protected] 90025 W: squarmilner.com

Out of Hours Contact: Steve Milner 949 222-2999

International Liaison Partner: Steve Milner [email protected]

Partners:Lew Thomashow [email protected] Paialii [email protected] Burack [email protected]

Newport BeachSquar Milner, CPAs T: 949 222 29994100 Newport Place Drive F: 949 222 2989Third Floor, Newport Beach E: [email protected] 92660 W: squarmilner.com


International Liaison Partner: Sean Duggan [email protected]

Craig Weaver [email protected]

Partners:Steve Milner [email protected] Miranda [email protected] Weaver [email protected] Williamson [email protected] Bullock [email protected] Hamdy [email protected] Trelles [email protected] Burack [email protected] Oates [email protected] Gough [email protected] Hermanson [email protected] Torre [email protected] Daniel [email protected] Hertz [email protected] Duggan [email protected] Goh [email protected] Smetana [email protected] Speier [email protected] Abbott [email protected]

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San DiegoHutchinson and Bloodgood LLP T: 619 497 24157676 Hazard Center Drive F: 619 497 2391Suite 1150, San Diego E: [email protected], 92108 W: hbllp.com


Partners:Katherine Leonard [email protected] LeLoup [email protected] Preciado [email protected] Scott [email protected] M Thompson [email protected] Throop [email protected]

San DiegoPKF - California T: 619 238 10402020 Camino del Rio North F: 619 237 5177Suite 500, San Diego E: [email protected], 92108-1541 W: pkfsandiego.com

Out of Hours Contact: Curt Welker 619 238 1040

International Liaison Partner: Curt Welker [email protected]

Partners:Robert Sporl [email protected] Vucicevic [email protected]

San DiegoSquar Milner, CPAs T: 858-597 41003655 Nobel Drive F: 858-597 4111Suite 450, San Diego E: [email protected] 92122 W: squarmilner.com


International Liaison Partner: Sean Duggan [email protected]

Partners:Rick Evans [email protected] Troutman [email protected] Cortney [email protected] Lorber [email protected] Kasianovitz [email protected] Perez [email protected]

San FranciscoPKF - California T: 415 421 5378425 California Street F: 415 956 7708Suite 1600, San Francisco E: [email protected], 94104-2101 W: pkfsf.com

Out of Hours Contact: Ronald E Bersaglieri 415 421 5378

International Liaison Partner: Ronald E Bersaglieri [email protected]

Partners:Richard O'Leary [email protected]

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San JoseAbbott, Stringham & Lynch, Inc. T: 408 377 87001550 Leigh Avenue F: 408 377 0821San Jose, California E: [email protected] W: aslcpa.com

Out of Hours Contact: Ray Scheaffer 408 377 8700

International Liaison Partner: Raymond Scheaffer [email protected]

Partners:Franceen Borrillo [email protected] Dalaney [email protected] Hedblad [email protected] Melton [email protected] Sheffield [email protected] Simmons [email protected] Trammell [email protected] Wagner [email protected]

RedlandsSoren McAdam Christenson LLP T: 909 798 22222068 Orange Tree Lane F: 909 798 9772Suite 100, Redlands E: [email protected] W: smc-cpas.com92374

Postal Address:PO Box 8010RedlandsCalifornia92375-1210

Out of Hours Contact: Roger E Wadell 909 798 2222

International Liaison Partner: Roger E Wadell [email protected]

Partners:Gary L Christenson [email protected] Goddard [email protected] R McAdam [email protected] Powell [email protected] R McAdam [email protected] L Soren [email protected] G Stitt [email protected] P Tuttle [email protected] R Watts [email protected]

WatsonvilleHutchinson and Bloodgood LLP T: 831 724 244117 Aspen Way F: 831 761 2136Watsonville E: [email protected], 95076 W: hbllp.com


Partners:Kenneth R Chappell [email protected] Hanna [email protected] Codiga [email protected] L McGee [email protected] Semingson [email protected]

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COLORADO

Fort CollinsSample & Bailey, CPAs, PC T: 970 223 8825Shores Four, Suite 200 F: 970 223 0817375 East Horsetooth Road E: [email protected] Collins, Colorado, 80525 W: sampleandbailey.com

Out of Hours Contact: Denise Juliana 800 408 2929

International Liaison Partner: Denise Juliana [email protected]

Partners:John Bailey [email protected] Collins [email protected] Gardner [email protected] Juliana [email protected] Megilligan [email protected] Meyer [email protected] Sample [email protected] Sweet [email protected]

gEORgIA

AlpharettaPKF Frazier & Deeter, LLC T: 404 573 42003480 Preston Ridge Road F: 404 573 4201Suite 375, Alpharetta E: [email protected], 30005 W: frazierdeeter.com

Out of Hours Contact: Seth McDaniel 404 253 7500

International Liaison Partner: Seth McDaniel [email protected]

Partners:David A Deeter [email protected] E Etheridge [email protected] Kyriakakis [email protected] Karen C Thurman [email protected] P Warren [email protected]

AtlantaPKF Frazier & Deeter, LLC T: 404 253 7500600 Peachtree Street, NE F: 404 253 7501Suite 1900, Atlanta E: [email protected], 30308 W: frazierdeeter.com

Out of Hours Contact: Seth McDaniel 404 253 7500

International Liaison Partner: Seth McDaniel [email protected]

Partners:Andrew Burnett [email protected] A Deeter [email protected] Bartlett [email protected] Borczak [email protected] Daniel [email protected] Shawn Fowler [email protected] F Frazier Jr [email protected] A Godshall [email protected] D Jones [email protected]

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Sean Lager [email protected] Lawson [email protected] Meadows [email protected] (JR) Miller [email protected] Reid [email protected] Schaeffer [email protected] J Seay [email protected] M Spain [email protected] Sperring [email protected] Striplin [email protected]

AtlantaPorter Keadle Moore, LLP (PKM) T: 404 588 4200235 Peachtree Street NE F: 404 588 4222Suite 1800 E: [email protected], Georgia W: pkm.com30303

Out of Hours Contact: H Phillip Moore Jr 404 420 5671

International Liaison Partner: Patrick A Tuley [email protected]

Partners:Terrence E Ammons [email protected] T Foster [email protected] A Inserra [email protected] A Keadle [email protected] MacArthur [email protected] Phillip Moore, Jr [email protected] J Sessions [email protected] R Stanford [email protected] C Wood [email protected]

Atlanta - PKF NAPKF North America T: 770 279 45601745 North Brown Road F: 770 279 4566Suite 350 E: [email protected] W: pkfna.orgGeorgia30043

Out of Hours Contact: Job Dieleman 770 279 4560

International Liaison Partner: Job Dieleman [email protected]

HAWAII

PKF Pacific Hawaii LLP T: 808 441 28031132 Bishop Street, PH F: 808 441 0089Honolulu W: pkfpacifichi.comHawaii96813

Out of Hours Contact: Patrick Oki 808 285 1977

International Liaison Partner: Patrick Oki [email protected]

Partners:Lawrence M T Chew [email protected]

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ILLINOIS

ChicagoThe Condon Group, Ltd. T: 708 614 116618402 West Creek Drive F: 708 614 6644Tinley Park E: [email protected], 60477 W: thecondongroup.com

Out of Hours Contact: William S Condon 708 614 1166

International Liaison Partner: William S Condon [email protected]

Partners:William J Hanley [email protected] J Hoekema [email protected] J Summers [email protected]

ChicagoPKF Chicago LLC T: 630 545 4660an affiliate of Wolf & Company LLP F: 630 574 78181901 S. Meyers Road E: [email protected] 500 W: pkfchicago.comOakbrook TerraceOak Brook, Illinois, 60181-5209

Out of Hours Contact: Russell L Romanelli 630 545 4660

International Liaison Partner: Keith A Friedlein [email protected]

Partners:Joseph F Bigane III [email protected] C Czajkowski [email protected] John C DeLand [email protected] R Dziedzic [email protected] A Gauthier [email protected] D Johnson [email protected] G Loisi [email protected] F Lutz [email protected] Thomas B Murtagh [email protected] L Romanelli [email protected] Michael C Senko [email protected] L Shaw [email protected] R Siehoff [email protected]

DixonPKF Wipfli LLP T: 815 284 3331Commerce Towers F: 815 284 9480215 E. First Street E: [email protected] 200 W: wipfli.comDixonIllinois61021

Out of Hours Contact: Rike Harrison 612 804 0988

International Liaison Partner: Jay Mayer [email protected]

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FreeportPKF Wipfli LLP T: 815 233 1512328 W. Stephenson F: 815 233 1487Freeport E: [email protected], 61032 W: wipfli.com



MendotaPKF Wipfli LLP T: 815 539 50491104 Meriden St F: 815 539 5644Mendota E: [email protected], 61342 W: wipfli.com



RockfordPKF Wipfli LLP T: 815 399 77004949 Harrison Avenue F: 815 399 7644Rockford E: [email protected], 61125 W: wipfli.com



SterlingPKF Wipfli LLP T: 815 626 1277403 East Third Street F: 815 626 9118Sterling E: [email protected], 61081 W: wipfli.com



KANSAS

WichitaRegier Carr & Monroe, L.L.P. T: 316 264 2335300 West Douglas Avenue F: 316 264 1489Suite 100, Wichita, Kansas E: [email protected] W: rcmllp.com


International Liaison Partner: Albert R Denny [email protected]

Partners:O Brent Curry [email protected] A Freeman [email protected] Hull [email protected] Sell [email protected]

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MARYLAND

RockvilleDembo, Jones, Healy T: 301 770 5100Pennington & Marshall, PC F: 301 770 52026010 Executive Boulevard E: [email protected] 900 W: djhpm.comRockvilleMaryland20852

Out of Hours Contact: Michael R Mason 888 283 5472

International Liaison Partner: Michael R Mason [email protected]

Partners:James C Fielding, Jr [email protected] B Geehreng [email protected] K Green [email protected] R Jones [email protected] K Marshall [email protected] C Pennington [email protected] L Pillote, Jr [email protected] M Sobel [email protected] J Tyrrell [email protected]

MASSACHUSETTS

BostonPKF, PC T: 617 753 9985225 Franklin Street F: 617 753 998612th Floor E: [email protected] W: pkfboston.comMA, 02110

Out of Hours Contact: Nick C Nickles 617 733 8495

International Liaison Partner: Edward (Nick) C Nickles III [email protected]

Partners:George B Janes [email protected]

NorwellPKF, PC T: 781 871 011091 Longwater Circle F: 781 871 0779Suite 101 E: [email protected] W: pkfboston.comMA, 02061

Out of Hours Contact: Nick C Nickles 617 753 9985

International Liaison Partner: Edward (Nick) C Nickles III [email protected]

Partners:Robert V Dandrow III [email protected]

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MICHIgAN

DetroitClayton & McKervey, PC T: 248 208 88602000 Town Center F: 248 208 9115Suite 1800 E: [email protected], MI, 48075 W: claytonmckervey.com

Out of Hours Contact: Kevin H McKervey 248 208 8860

International Liaison Partner: Kevin H McKervey [email protected]

Partners:Margaret Amsden [email protected] T Biehl [email protected] H Clayton [email protected] J Dutkiewicz [email protected] P Finerty [email protected] J Hilligoss [email protected] Tuson [email protected]

MINNESOTA

MinneapolisPKF Wipfli LLP T: 952 548 34007601 France Avenue South F: 952 548 3500Suite 400, Minneapolis E: [email protected] 55435 W: wipfli.com



MinneapolisSchechter Dokken Kanter T: 612 332 5500100 Washington Avenue South F: 612 332 1529Suite 1600, Minneapolis E: [email protected], 55401-2192 W: sdkcpa.com

Out of Hours Contact: Joseph D Kenyon 612 332 5500

International Liaison Partner: Joseph D Kenyon [email protected]

Partners:Russell E Andrews [email protected] Belvedere [email protected] L Budin [email protected] Harden [email protected] I Kelner [email protected] G Kiwus [email protected] A Lawson [email protected] L Ledin [email protected] S Marrinson [email protected] Selcer [email protected] R Wille [email protected]

St PaulPKF Wipfli LLP T: 651 636 64684000 Lexington Avenue F: 952 548 3500Suite 201, St Paul E: [email protected] 55126 W: wipfli.com



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MISSOURI

St LouisMueller Prost PC T: 314 862 20707733 Forsyth Blvd. F: 314 862 1549Suite 1200, St Louis E: [email protected], 63105 W: muellerprost.com

Out of Hours Contact: Douglas M Mueller 314 862 2070

International Liaison Partner: Douglas M Mueller [email protected]

Partners:Jeanette L Bax-Kurtz [email protected] E Crancer III [email protected] G Eberle Jr, [email protected] J Herman [email protected] J Prost [email protected] M Walther [email protected]

St LouisMueller Prost PC T: 636 441 58002460 Executive Drive F: 636 922 3139St Charles E: [email protected], 63303 W: muellerprost.com

Out of Hours Contact: Douglas M Mueller 314 862 2070

International Liaison Partner: Douglas M Mueller [email protected]

Partners:John E Oeltjen [email protected] M Samples [email protected]

NEVADA

Las VegasJohnson Jacobson Wilcox T: 702 304 04049139 W Russell Road F: 702 304 0414Las Vegas E: [email protected], 89148 W: jjwcpa.com

Out of Hours Contact: Gary M Johnson 702 304 0404

International Liaison Partner: Gary M Johnson [email protected]

Partners:Kirk R Jacobson [email protected] L Johnson [email protected] L Wilcox [email protected]

NEW JERSEY

BridgewaterEisnerAmper LLP T: 908 218 5002750 Route 202 South F: 908 218 5009Suite 500, Bridgewater E: [email protected] Jersey, NJ 08807 W: eisneramper.com



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Partners:Michael Aversa [email protected] Batistoni [email protected] Cohen [email protected] Dougherty [email protected] D’Uva [email protected] Gibson [email protected] Hoffman [email protected] Meola [email protected] Nahama [email protected] Naples-DeAngelo [email protected] O’Rourke [email protected] Politziner [email protected] Simonds [email protected] Smith [email protected] Wasser [email protected]

EdisonEisnerAmper LLP T: 732 287 10002015 Lincoln Highway F: 732 287 3200P.O. Box 988, Edison E: [email protected] Jersey, NJ 08818 W: eisneramper.com





Partners:Gerard Abbattista [email protected] Alajbegu [email protected] Barfuss [email protected] Bible [email protected] Capodanno [email protected] Richard Cleaveland [email protected] Cohen [email protected] Croarkin [email protected] Day [email protected] Downey [email protected] Gray [email protected] Hadjiloucas [email protected] Hirsch [email protected] Keane [email protected] Kelson [email protected] Klein [email protected] Kraut [email protected] MacArthur [email protected] Mattia [email protected] Mattia [email protected] McLafferty [email protected] McElroy [email protected] Minnefor, Jr. [email protected] Mulhare [email protected] O’Donnell [email protected] Pennett [email protected] Politziner [email protected] Sackin [email protected] Wilen [email protected] Young [email protected]

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HackensackEisnerAmper LLP T: 201 678 1400Court Plaza South F: 201 678 140421 Main Street, Hackensack E: [email protected] Jersey, NJ 07601 W: eisneramper.com





Partners:Jeffrey Bacsik [email protected] Colloca [email protected] Dolci [email protected] Jurewicz [email protected] Kahn [email protected] Klein [email protected] Lichtig [email protected] Shmanske [email protected]

LivingstonSobel & Co LLC T: 973 994 9494293 Eisenhower Parkway F: 973-994-1571Suite 290, Livingston E: [email protected] Jersey, 07039 W: sobel-cpa.com

Out of Hours Contact: Alan D Sobel 973 994 9494

International Liaison Partner: Alan D Sobel [email protected]

Partners:Martin J Cutler [email protected] L Glick [email protected] H Hirsh [email protected] G Hydock [email protected] A Lafferty [email protected] LaForge [email protected] A Levy [email protected] G Matan [email protected] E Muniz [email protected] S Neier [email protected] B Peskin [email protected] H Rosenzweig [email protected] R Sobel [email protected] R Taylor [email protected]

PrincetonEisnerAmper LLP T: 609 897 0200Princeton Overlook F: 609 897 0999100 Overlook Center E: [email protected] Floor, Princeton W: eisneramper.comNew Jersey, NJ 08540


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Partners:Michael Mattia [email protected]

WallEisnerAmper LLP T: 609 897 0200Monmouth Shores Corporate Park F: 609 897 09994814 Outlook Drive E: [email protected] 201 W: eisneramper.comWall TownshipNew JerseyNJ 07753





Partners:John Genz [email protected] Penta [email protected] Tessler [email protected] Faugno [email protected]

NEW YORK

MelvilleEisnerAmper LLP T: 631 756 5555534 Broadhollow Road F: 631 756 5120Melville E: [email protected] 11747 W: eisneramper.com





Partners:Eric Altstadter [email protected] Drucker [email protected]

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New YorkEisnerAmper LLP T: 212 949 8700750 Third Avenue F: 212 891 4100New York E: [email protected] 10017 W: eisneramper.com





Partners:Jeffrey Allen [email protected] Alwardt [email protected] Aronow [email protected] Arrigo [email protected] Bakst [email protected] Barth [email protected] Bekmessian [email protected] Blair [email protected] Blivaiss [email protected] Breit [email protected] Burak [email protected] Cace [email protected] Chazen [email protected] Cogan [email protected] Cohen [email protected] Connors [email protected] Danish [email protected] Dechowitz [email protected] Einhorn [email protected] Farber [email protected] Feinerman [email protected] Fields [email protected] Fisher [email protected] Floch [email protected] Fodera [email protected] Forry [email protected] Gawley [email protected] Ghadiali [email protected] Godt [email protected] Goldberg [email protected] Goldenberg [email protected] Gomberg [email protected] Goodman [email protected] Grimaldi [email protected] Gutkind [email protected] Guzik [email protected] Handwerker [email protected] Harrison [email protected] Hazelcorn [email protected] Isaac [email protected] James [email protected] Kaiser [email protected] Karnofsky [email protected] Kleinman [email protected] Knee [email protected] Kreit [email protected] Kubikowski [email protected] Laveman [email protected]

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Mark Lee [email protected] Leventhal [email protected] Levine [email protected] Lifshitz [email protected] Lipschultz [email protected] Loiacono [email protected] Lopez [email protected] Marks [email protected]. Edward Martin [email protected] McMillan [email protected] McMurtry [email protected] Michaelson [email protected] Nachmias [email protected] Neier [email protected] O’Beirne [email protected] Pagano [email protected] Prager [email protected] Puchert [email protected] Ringer [email protected] Rosen [email protected] Rosenberg [email protected] Schwartz [email protected] Shah [email protected] Shen [email protected] Smith [email protected] Solomon [email protected] Speiss timothy.speiss@eisneramperLewis Stark [email protected] Steinberg [email protected] Stupler [email protected] Testaverde, Jr [email protected] Tsafos [email protected] Weinstein [email protected] Weiss [email protected] Weissenberg [email protected] Wolff [email protected] Zbar [email protected] Zeff [email protected] Zefi [email protected] Zhang [email protected]

New YorkPKF LLP T: 212 867 800029 Broadway F: 212 687 4346New York E: [email protected], 10006 W: pkfnewyork.com

Out of Hours Contact: John L Baldante 212 867 8000

International Liaison Partner: John L. Baldante [email protected]

Partners:Clare E Cella [email protected] A Freire [email protected] M Haslbauer [email protected] Joseph Lee [email protected] Parmegiani [email protected] Sorrentino [email protected] F Spiess [email protected] Vermaak [email protected]

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WestchesterEisnerAmper LLP T: 914 946 96502 Gannett Drive F: 914 946 8445White Plains E: [email protected] 10604 W: eisneramper.com





Partners:Martin Blaustein [email protected]

NORTH CAROLINA

CharlotteGreer & Walker LLP T: 704 377 0239227 West Trade Street F: 704 377 8663Suite 1100 E: [email protected] W: greerwalker.comNorth Carolina28202

Out of Hours Contact: John M Norman 704 377 0239

International Liaison Partner: John M Norman [email protected]

Partners:Charlie Greer [email protected] Leasure [email protected] Mangels [email protected] McNamara [email protected] Reichard [email protected] Smith [email protected] Thorman [email protected] Walker [email protected]

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OHIO

AkronPKF Bober Markey Fedorovich, LLC T: 330 762 97853421 Ridgewood Road F: 330 762 3108Suite 300, Akron E: [email protected], 44333-3119 W: bobermarkey.com

Out of Hours Contact: Richard C Fedorovich 330 328 1222

International Liaison Partner: Richard C Fedorovich [email protected]

Partners:Mark B Bober [email protected] M Bowen [email protected] S Johnson [email protected] Kimmell [email protected] E Merklin [email protected] A Ruther [email protected]

CincinnatiBarnes, Dennig & Co., Ltd. T: 513 241 8313150 East Fourth Street F: 513 241 8303Cincinnati E: [email protected], 45202 W: barnesdennig.com

Out of Hours Contact: William J Cloppert 513 241 8313

International Liaison Partner: William J Cloppert [email protected]

Partners:Richard L Batterberry [email protected] E Bieber [email protected] S Chaffin [email protected] Dennig [email protected] A Donnellon [email protected] G Feld [email protected] Ford [email protected] J Groskopf [email protected] Hagen [email protected] P Hube [email protected] C Martin [email protected] Michel [email protected] C Padilla [email protected] L Phelps [email protected] P Rammes [email protected]

OLKAHOMA

TulsaRegier Carr & Monroe, LLP T: 918 494 87009125 South Toledo Avenue F: 918 494 8753Tulsa, Oklahoma E: [email protected] W: rcmllp.com


Partners:O Brent Curry [email protected] R Ogez [email protected]

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PENNSYLVANIA

JenkintownEisnerAmper LLP T: 215 881 8800101 West Avenue F: 215 881 8801P O Box 458 E: [email protected], PA 19046 W: eisneramper.com





Partners:Patrick Boyle [email protected] Davis [email protected] Diegel [email protected] Earley [email protected] Glueck [email protected] Gordon [email protected] Gruber [email protected] LaRosa, Jr [email protected] Longo [email protected] Mack [email protected] Master [email protected] Master [email protected] Pileggi [email protected] Phillips [email protected] Plessner [email protected] Raab [email protected] Reiner [email protected] Rosoff [email protected] Roth [email protected] Shinfeld [email protected] Solomon [email protected] Sulpizio, Jr [email protected] Weinstein [email protected] Wilf [email protected]

PhiladelphiaPKF Elko & Associates LLC T: 610 565 39302 West Baltimore Avenue F: 610 566 1040Suite 210, Media E: [email protected], 19063 W: elkocpa.com

Out of Hours Contact: Michael Pozielli 610 565 3930

International Liaison Partner: Michael Pozielli [email protected]

Partners:Colleen Cooke-Varallo [email protected] W Doran [email protected] G Morlock [email protected] J Nihill [email protected] Deborah Pitt [email protected] M Plousis [email protected] V Santivas [email protected] R Simmons [email protected] J Thomas [email protected]

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PhiladelphiaPKF Elko & Associates LLC T: 610 279 9100521 Plymouth Road F: 610 279 7100Suite 120 E: [email protected] Meeting W: elkocpa.comPennsylvania19462

Out of Hours Contact: Michael Pozielli 610 565 3930

International Liaison Partner: Michael Pozielli [email protected]

Partners:Steven Scaduto [email protected] D Stratoti [email protected]

RHODE ISLAND

ProvidenceSansiveri, Kimball & Co LLP T: 401 331 050055 Dorrance Street F: 401 331 9040Providence E: [email protected] Island W: sansiveri.com02903-2220

Out of Hours Contact: Joseph H Kimball, Jr. 401 331 0500

International Liaison Partner: Joseph H Kimball, Jr. [email protected]

Partners:Craig M Bilodeau [email protected] A DeCataldo [email protected] Douglas Fay [email protected] A Gobeille [email protected] A Mansour, Jr [email protected] J McNamee [email protected] L Pucci [email protected]

NewportSansiveri, Kimball & Co LLP T: 401 849 580031 America's Cup Avenue F: 401 848 0523Newport E: [email protected] Island W: sansiveri.com02840-2946

Out of Hours Contact: Joseph H Kimball, Jr. 401 331 0500

Partners:John L Pucci [email protected]

WesterlySansiveri, Kimball & Co, LLP T: 401 596 2000Mastuxet Professional Park F: 401 596 3999107 Airport Road E: [email protected] W: sansiveri.comRhode Island02891-3420

Out of Hours Contact: Joseph H Kimball, Jr 401 331 0500

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SOUTH CAROLINA

ClintonSwaimBrown PA T: 864 833 4450211 Hampton Avenue F: 864 833 5423P.O. Box 299, Clinton E: [email protected] Carolina, 29325 W: swaimbrown.com

Out of Hours Contact: Charles E Brown 888 462 4272

Partners:J Jay Peay [email protected]

SpartanburgSwaimBrown PA T: 864 585 0176350 East St. John Street F: 864 591 5777Spartanburg E: [email protected] Carolina W: swaimbrown.com29302

Postal Address:PO Box 6404SpartanburgSouth Carolina29304-6404

Out of Hours Contact: Charles E Brown 888 462 4272

International Liaison Partner: Charles E Brown [email protected]

Partners:James F Joyner III [email protected] Scott Keim [email protected] N Swaim [email protected]

TEXAS

HoustonPannell Kerr Forster of Texas, P.C. T: 713 860 14005847 San Felipe F: 713 355 3909Suite 2400, Houston E: [email protected], 77057 W: pkftexas.com

Out of Hours Contact: Kenneth J Guidry 713 860 1400

International Liaison Partner: Kenneth J Guidry [email protected]

Partners:Brian Baumler [email protected] M Freeman [email protected] N Goldsberry [email protected] M Hebert [email protected] W Kaiser [email protected] Landreneau [email protected] Lindle [email protected] Love [email protected] S Price [email protected] Ramey [email protected] M Streets [email protected] Veuleman [email protected] J Voth [email protected] Del Walker [email protected]

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VIRgINIA

Newport NewsWitt Mares PLC T: 757 873 1587701 Town Center Drive F: 757 873 2324Suite 900, Newport News E: [email protected], 23606-4287 W: wittmares.com

Out of Hours Contact: Alan S Witt 757 873 1587

International Liaison Partner: Alan S Witt [email protected]

Partners:Mary Aldrich [email protected] R Brooks [email protected] S Haigh [email protected] B Marston [email protected] S Mastaler, Jr [email protected] S White III [email protected] H White [email protected]

NorfolkWitt Mares PLC T: 757 627 4644150 West Main Street F: 757 627 9444Suite 1150, Norfolk E: [email protected], 23510 W: wittmares.com


International Liaison Partner: Alan S. Witt [email protected]

Partners:John M Murray [email protected] Windley [email protected]

RichmondWitt Mares PLC T: 804 323 00223951 Westerre Parkway F: 804 323 3347Suite 200, Richmond E: [email protected], 23233 W: wittmares.com



Partners:Craig Ascari [email protected] T Blair [email protected] B Healy [email protected] V Poti [email protected] P Straus [email protected]

WilliamsburgWitt Mares PLC T: 757 229 71804801 Courthouse Street F: 757 229 5452Suite 200, Williamsburg E: [email protected], 23188 W: wittmares.com

Out of Hours Contact: Alan S. Witt 757 873 1587


Partners:David E Bush [email protected] G Smith [email protected]

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United States Of America

FairfaxWitt Mares PLC T: 703 385 880910304 Eaton Place F: 703 385 8890Suite 440, Fairfax E: [email protected], 22030 W: pkfwittmares.com



Partners:Joseph S Mastaler, Jr. [email protected] F Reilly [email protected]

WASHINgTON

Seattle-Tacoma-BellevueSweeney Conrad, PS T: 425 629 19902606 116th Avenue NE F: 425 629 1999Suite 200, Bellevue E: [email protected], 98004-1422 W: sweeneyconrad.com

Out of Hours Contact: Dennis A Conrad 425 629 1990

International Liaison Partner: Dennis A. Conrad [email protected]

Partners:Bruce Burks [email protected] Coles [email protected] Forrest [email protected] Hanson [email protected] Miniken [email protected] Russell [email protected] Sweeney [email protected] Wadsworth [email protected]

SpokanePKF Wipfli LLP T: 509 489 452412 E Rowan F: 509 489 4682Spokane, Washington E: [email protected] W: wipfli.com



WISCONSIN

AppletonPKF Wipfli LLP T: 920 739 65002901 E. Enterprise Ave F: 920 739 6707Suite 500 E: [email protected] W: wipfli.comWisconsin54913





Eau ClairePKF Wipfli LLP T: 715 832 34073703 Oakwood Hills Pkwy F: 715 832 0475Eau Claire E: [email protected], 54701 W: wipfli.com



green BayPKF Wipfli LLP T: 920 662 0016469 Security Blvd. F: 920 662 0024Green Bay E: [email protected], 54313 W: wipfli.com



La CrossePKF Wipfli LLP T: 608 784 73002 Copeland Ave F: 608 782 9652Suite 301, La Crosse E: [email protected], 54603 W: wipfli.com



MadisonPKF Wipfli LLP T: 608 274 19802501 W. Beltline Hwy. F: 608 274 8085Suite 401, Madison E: [email protected], 53713 W: wipfli.com



MarshfieldPKF Wipfli LLP T: 715 387 3710503 S. Cherry Ave. F: 715 389 2480No. 4 Marshfield E: [email protected], 54449 W: wipfli.com



MenomoniePKF Wipfli LLP T: 715 235 11011321 Stout Rd. F: 715 235 1879Menomonie E: [email protected], 54751 W: wipfli.com



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MilwaukeePKF Wipfli LLP T: 414 431 930010000 Innovation Drive F: 414 431 9303Suite 250, Milwaukee E: [email protected], 53226 W: wipfli.com



Rice LakePKF Wipfli LLP T: 715 234 9400515 N. Main Street, Rice Lake E: [email protected], 54868 W: wipfli.com



RhinelanderPKF Wipfli LLP T: 715 369 104043A W. Davenport St. F: 715 369 5407Rhinelander E: [email protected], 54501 W: wipfli.com

Out of Hours Contact: Rike Harrison 952 548 3504International Liaison Partner: Jay Mayer [email protected]

WausauPKF Wipfli LLP T: 715 845 311111 Scott St. F: 715 842 7272Suite 400, Wausau E: [email protected], 54403 W: wipfli.com



OFFICES OF PKF CONSULTINg INC (USA)

Atlanta, georgiaPKF Hospitality Research T: 404 842 11503475 Lenox Road F: 404 842 1165Suite 720 E: [email protected] W: pkfc.comGA, 30326

Out of Hours Contact: Mark Woodworth 404 842 1150

International Liaison Partner: Thomas E Callahan [email protected]

Partners:R Mark Woodworth [email protected]



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Atlanta, georgiaPKF Consulting Inc T: 404 842 11503475 Lenox Road F: 404 842 1165Suite 720 E: [email protected], GA, 30326 W: pkfc.com

Out of Hours Contact: Mark Woodworth 404 842 1150


Partners:R Mark Woodworth [email protected]

Boston, MassachusettsPKF Consulting Inc. T: 617 330 8110160 Federal Street F: 617 330 809311th Floor E: [email protected], MA, 02110 W: pkfc.com

Out of Hours Contact: Reed Woodworth 617 803 3337


Partners:Reed Woodworth [email protected]

Bozeman, MontanaPKF Consulting Inc. T: 406 582 8189321 East Main Street F: 406 585 9180Suite 322 E: [email protected], MT, 59715 W: pkfc.com

Out of Hours Contact: Chris Kraus 415 652 4483


Partners:Chris Kraus [email protected]

Dallas, TexasPKF Consulting Inc T: 972 364 05204311 Oak Lawn Avenue F: 972 520 6777Suite 400, Dallas E: [email protected], 75219 W: pkfc.com

Out of Hours Contact: Jeremy Stone 972 364 0520


Houston, TexasPKF Consulting Inc. T: 713 621 52521010 Lamar Street F: 713 621 9494Suite 400, Houston E: [email protected], 77002 W: pkfc.com

Out of Hours Contact: Randy McCaslin 512 422 2434


Partners:Randy McCaslin [email protected]



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Indianapolis, IndianaPKF Consulting Inc T: 317 616 1815Two Meridian Plaza F: 317 616 181610401 N Meridian Street E: [email protected] 300, Indianapolis W: pkfc.comIN, 46209

Out of Hours Contact: Mark D Eble 317 616 1815

Partners:Mark D Eble [email protected]

Los Angeles, CaliforniaPKF Consulting Inc. T: 213 680 0900865 S Figueroa Street F: 213 623 8240Suite 3500, Los Angeles E: [email protected], 90017 W: pkfc.com

Out of Hours Contact: Bruce Baltin or Jeff Lugosi 213 861 3309


Partners:Bruce Baltin [email protected] Lugosi [email protected]

Los Angeles, CaliforniaPKF Capital T: 213 532 3230865 S Figueroa Street F: 213 327 3200Suite 3500, Los Angeles E: [email protected], 90017 W: pkfcapital.com

Out of Hours Contact: Bob Kaplan 949 351 5999


Partners:Bob Kaplan [email protected]

New York, New YorkPKF Consulting Inc T: 212 867 800029 Broadway F: 212 968 0599New York E: [email protected], 10006 W: pkfc.com

Out of Hours Contact: John Fox 914 536 2517


Partners:John A Fox [email protected]

Philadelphia, PennsylvaniaPKF Consulting Inc. T: 215 563 53008 Penn Center Plaza F: 215 563 197719th Floor E: [email protected], PA, 19103 W: pkfc.com

Out of Hours Contact: Dave E Arnold 215 563 5300


Partners:David E Arnold [email protected]



Portland, MainePKF Consulting Inc. T: 207 541 193355 Elizabeth Road F: 207 541 1933Portland E: [email protected], 04102 W: pkfc.com

Out of Hours Contact: Tom Blake 215 563 5300


Partners:Tom Blake [email protected]

Dallas, TexasPKF Capital T: 972 364 05204311 Oak Lawn Avenue F: 972 520 6777Suite 400 E: [email protected], TX, 75219 W: pkfc.com

Out of Hours Contact: Hank Wolpert 214 389 2790


Partners:Hank Wolpert [email protected]

Sacramento, CaliforniaPKF Capital T: 916 830 2622301 University Avenue F: 916 848 3311Suite 100 E: [email protected], CA, 95825 W: pkfcapital.com

Out of Hours Contact: Dan Hayward 916 390 4240


Partners:Dan Hayward [email protected]

San Francisco, CaliforniaPKF Consulting Inc T: 415 788 310250 California Street F: 415 433 784419th Floor, San Francisco E: [email protected], 94111 W: pkfc.com

Out of Hours Contact: Thomas E Callahan 415 250 9210


San Francisco, CaliforniaPKF Capital T: 415 788 310250 California Street F: 415 433 784419th Floor, San Francisco E: [email protected], 94111 W: pkfcapital.com

Out of Hours Contact: Bob Eaton 415 706 4955


Partners:Bob Eaton [email protected]

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United States Of America - Uzbekistan

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SeattlePKF Capital T: 206 223 1433601 Union Street F: 206 223 1427Suite 5300 E: [email protected] W: pkfcapital.comWA, 98101

Out of Hours Contact: Chris Burdett 206 715 001


Partners:Chris Burdett [email protected]

URUgUAY


MontevideoChiarino y Moscone Sociedad T: 9155833Misiones 1481 - Piso 1 F: 9162 912Montevideo E: [email protected] W: pkfuruguay.com.uy11000

Out of Hours Contact: Juan Antonio Chiarino 0059899669314

International Liaison Partner: Juan Antonio Chiarino [email protected]

Partners:Laura Moscone [email protected]

UZBEKISTAN


TashkentMak Alyans Audit LLC22 1-Proezd Aviasozlar Street T: 71 294 73 86100016 Tashkent F: 71 294 73 85Republic of Uzbekistan E: [email protected] W: makalyansaudit.uz

Out of Hours Contact: Ilkhom Khodjakulov 90 319 2996

International Liaison Partner: Ilkhom Khodjakulov [email protected]

Partners:Takhir Abdurakhimov [email protected] Asfandiyarov [email protected] Olimjon Isakov [email protected] Alla Ivanovna [email protected] Mukhametov [email protected] Urinbaev [email protected] Yakhshilikov [email protected]


Venezuela - Vietnam

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VENEZUELA


CaracasPKF Cabrera T: 212 952 40 50Colmenares & Asociados F: 212 952 31 01Av Fco de Miranda y Tamanaco E: [email protected] Centro Seguros Sud America W: pkfve.comPiso 2, Ofc 2-H, El Rosal, Caracas 1060

Out of Hours Contact: Beniamino Carpentieri 414 261 80 57

International Liaison Partner: Beniamino Carpentieri [email protected]

Partners:Francisco Cabrera [email protected] Colmenares [email protected] Naranjo [email protected]

VIETNAM


HanoiPKF Vietnam T: 4 3783 3911/12/13No 45, Lot 6, Trung Yen 14 Street F: 4 3783 3914Trung Yen Ward, Cau Giay Dist E: [email protected] 84-4 W: pkf.com.vn

Out of Hours Contact: Hung Pham 84 98919 4898

International Liaison Partner: Pham Tien Hung [email protected]

Partners:Mai Lan Phuong [email protected]

Ho Chi MinhPKF Vietnam T: 8 5449 1476/77No 208 Nguyen Trong Tuyen Street F: 8 54491475No 8 Ward, Phu Nhuan Dist E: [email protected] Chi Minh City, 84-8 W: pkf.com.vn

Out of Hours Contact: Truong Hoang Hung 908 806 280

Danang CityPKF Vietnam T: 5113531 399No 10 Hai Phong Str F: 5113531 399Hai Chau Dist E: [email protected] City W: pkf.com.vn

Out of Hours Contact: Hung Pham 98919 4898

International Liaison Partner: Pham Tien Hung [email protected]

Partners:Mai Lan Phuong [email protected]

Country & City


PKF International Exclusive and Non Exclusive Correspondent Firms


BBermuda . . . . . . . . . . . . . . . . . .207Hamilton . . . . . . . . . . . . . . . . . . .207

CCanada. . . . . . . . . . . . . . . . . . . .207Alberta . . . . . . . . . . . . . . . . . . . . .207British Columbia . . . . . . . . . . . . . .209Burlington . . . . . . . . . . . . . . . . . .210Claresholm. . . . . . . . . . . . . . . . . .207Edmonton . . . . . . . . . . . . . . . . . .207Fergus . . . . . . . . . . . . . . . . . . . . .210Fort Erie . . . . . . . . . . . . . . . . . . . .210Fort Macleod . . . . . . . . . . . . . . . .208Grimsby . . . . . . . . . . . . . . . . . . . .210Guelph . . . . . . . . . . . . . . . . . . . . .211Hamilton . . . . . . . . . . . . . . . . . . .211Lethbridge . . . . . . . . . . . . . . . . . .208London . . . . . . . . . . . . . . . . . . . .211Milk River. . . . . . . . . . . . . . . . . . .208Niagara Falls . . . . . . . . . . . . . . . .211Ontario. . . . . . . . . . . . . . . . . . . . .210Pincher Creek . . . . . . . . . . . . . . .208Provost. . . . . . . . . . . . . . . . . . . . .209St Catharines . . . . . . . . . . . . . . . .212Stoney Creek . . . . . . . . . . . . . . . .212Taber . . . . . . . . . . . . . . . . . . . . . .209Vancouver . . . . . . . . . . . . . . . . . .209Vauxhall . . . . . . . . . . . . . . . . . . . .209Welland . . . . . . . . . . . . . . . . . . . .212

Croatia . . . . . . . . . . . . . . . . . . . .212Koprivnica . . . . . . . . . . . . . . . . . .212Zagreb. . . . . . . . . . . . . . . . . . . . .213

KKorea . . . . . . . . . . . . . . . . . . . . .213Seoul . . . . . . . . . . . . . . . . . . . . . .213

PPakistan . . . . . . . . . . . . . . . . . . .213Lahore . . . . . . . . . . . . . . . . . . . . .213

Philippines . . . . . . . . . . . . . . . . .214Metro Manila . . . . . . . . . . . . . . . .214

SSerbia. . . . . . . . . . . . . . . . . . . . .214Belgrade . . . . . . . . . . . . . . . . . . .214

Spain . . . . . . . . . . . . . . . . . . . . .214Bilbao . . . . . . . . . . . . . . . . . . . . .214Canary Islands . . . . . . . . . . . . . . .215Madrid . . . . . . . . . . . . . . . . . . . . .215Málaga. . . . . . . . . . . . . . . . . . . . .215Palma de Mallorca . . . . . . . . . . . .216Valencia . . . . . . . . . . . . . . . . . . . .216Zaragoza . . . . . . . . . . . . . . . . . . .216

Sweden . . . . . . . . . . . . . . . . . . .216Helsingborg . . . . . . . . . . . . . . . . .216

Syria . . . . . . . . . . . . . . . . . . . . . .217Damascus . . . . . . . . . . . . . . . . . .217

TTurkey . . . . . . . . . . . . . . . . . . . .217Ankara . . . . . . . . . . . . . . . . . . . . .217Istanbul . . . . . . . . . . . . . . . . . . . .217Izmir . . . . . . . . . . . . . . . . . . . . . .218

Turks & Caicos Islands . . . . . . .218Grand Turk . . . . . . . . . . . . . . . . . .218Providenciales . . . . . . . . . . . . . . .218

UUnited States of America . . . . .219

Alabama. . . . . . . . . . . . . . . . . . .219Birmingham . . . . . . . . . . . . . . . . .219

Arizona. . . . . . . . . . . . . . . . . . . .219Phoenix . . . . . . . . . . . . . . . . . . . .219

Arkansas . . . . . . . . . . . . . . . . . .219Heber Springs . . . . . . . . . . . . . . .219North Little Rock. . . . . . . . . . . . . .219

California . . . . . . . . . . . . . . . . . .220Bakersfield . . . . . . . . . . . . . . . . . .220Carpinteria . . . . . . . . . . . . . . . . . .220Fresno . . . . . . . . . . . . . . . . . . . . .220Oxnard. . . . . . . . . . . . . . . . . . . . .220Santa Barbara . . . . . . . . . . . . . . .221Shafter. . . . . . . . . . . . . . . . . . . . .221Walnut Creek . . . . . . . . . . . . . . . .221

Colorado. . . . . . . . . . . . . . . . . . .221Denver . . . . . . . . . . . . . . . . . . . . .221

Connecticut . . . . . . . . . . . . . . . .222Hamden. . . . . . . . . . . . . . . . . . . .222Hartford . . . . . . . . . . . . . . . . . . . .222

Florida . . . . . . . . . . . . . . . . . . . .222Fort Walton Beach . . . . . . . . . . . .222Jacksonville . . . . . . . . . . . . . . . . .222Orlando . . . . . . . . . . . . . . . . . . . .223Pensacola . . . . . . . . . . . . . . . . . .223Tampa . . . . . . . . . . . . . . . . . . . . .223

Indiana . . . . . . . . . . . . . . . . . . . .224Evansville/Henderson IN-KY . . . . .223Indianapolis . . . . . . . . . . . . . . . . .224

Kentucky . . . . . . . . . . . . . . . . . .224Ashland-Huntington KY-WV-OH. . .224Owensboro. . . . . . . . . . . . . . . . . .224Pikeville . . . . . . . . . . . . . . . . . . . .224

Louisiana . . . . . . . . . . . . . . . . . .225Baton Rouge . . . . . . . . . . . . . . . .225Denham Springs. . . . . . . . . . . . . .225

Coun

try

& C

ity



Maine . . . . . . . . . . . . . . . . . . . . .225Kennebunk. . . . . . . . . . . . . . . . . .225Sanford . . . . . . . . . . . . . . . . . . . .225

Maryland . . . . . . . . . . . . . . . . . .226Baltimore . . . . . . . . . . . . . . . . . . .226Hagerstown . . . . . . . . . . . . . . . . .226Hagerstown-Martinsburg MD-WV 226Ocean City . . . . . . . . . . . . . . . . . .226Salisbury . . . . . . . . . . . . . . . . . . .226

Massachusetts . . . . . . . . . . . . .227Boston . . . . . . . . . . . . . . . . . . . . .227Edgartown . . . . . . . . . . . . . . . . . .227Fall River . . . . . . . . . . . . . . . . . . .227New Bedford . . . . . . . . . . . . . . . .227Springfield . . . . . . . . . . . . . . . . . .227

Michigan . . . . . . . . . . . . . . . . . .228Auburn Hills . . . . . . . . . . . . . . . . .228Bay City . . . . . . . . . . . . . . . . . . . .228Grand Rapids . . . . . . . . . . . . . . . .228Midland . . . . . . . . . . . . . . . . . . . .228Okemos . . . . . . . . . . . . . . . . . . . .229Saginaw. . . . . . . . . . . . . . . . . . . .229

Missouri . . . . . . . . . . . . . . . . . . .229Branson . . . . . . . . . . . . . . . . . . . .229Columbia . . . . . . . . . . . . . . . . . . .229Jefferson City . . . . . . . . . . . . . . . .230Springfield . . . . . . . . . . . . . . . . . .230Webb City . . . . . . . . . . . . . . . . . .230

Nebraska . . . . . . . . . . . . . . . . . .230Omaha. . . . . . . . . . . . . . . . . . . . .230

New Hampshire. . . . . . . . . . . . .231Exeter . . . . . . . . . . . . . . . . . . . . .231Portsmouth . . . . . . . . . . . . . . . . .231Rochester. . . . . . . . . . . . . . . . . . .231

New York . . . . . . . . . . . . . . . . . .231Albany . . . . . . . . . . . . . . . . . . . . .231Cortland. . . . . . . . . . . . . . . . . . . .232Syracuse . . . . . . . . . . . . . . . . . . .232Utica-Rome . . . . . . . . . . . . . . . . .232

North Carolina . . . . . . . . . . . . . .233Burlington . . . . . . . . . . . . . . . . . .233Greensboro . . . . . . . . . . . . . . . . .233

Ohio . . . . . . . . . . . . . . . . . . . . . .233Columbus. . . . . . . . . . . . . . . . . . .233Dayton . . . . . . . . . . . . . . . . . . . . .233Dublin . . . . . . . . . . . . . . . . . . . . .234Marion . . . . . . . . . . . . . . . . . . . . .234Marysville. . . . . . . . . . . . . . . . . . .234

Oregon . . . . . . . . . . . . . . . . . . . .234Portland . . . . . . . . . . . . . . . . . . . .234

Pennsylvania . . . . . . . . . . . . . . .235Altoona . . . . . . . . . . . . . . . . . . . .235Erie . . . . . . . . . . . . . . . . . . . . . . .235Greensburg . . . . . . . . . . . . . . . . .235

Harrisburg . . . . . . . . . . . . . . . . . .235Meadville . . . . . . . . . . . . . . . . . . .236Pittsburgh . . . . . . . . . . . . . . . . . .236Reading . . . . . . . . . . . . . . . . . . . .236

Tennessee . . . . . . . . . . . . . . . . .237Greeneville . . . . . . . . . . . . . . . . . .237Johnson City . . . . . . . . . . . . . . . .237Kingsport . . . . . . . . . . . . . . . . . . .237Memphis . . . . . . . . . . . . . . . . . . .237

Texas . . . . . . . . . . . . . . . . . . . . .238Austin . . . . . . . . . . . . . . . . . . . . .238

Utah . . . . . . . . . . . . . . . . . . . . . .238Salt Lake City . . . . . . . . . . . . . . . .238

Vermont . . . . . . . . . . . . . . . . . . .238Colchester . . . . . . . . . . . . . . . . . .238Rutland . . . . . . . . . . . . . . . . . . . .238St Albans . . . . . . . . . . . . . . . . . . .239St Johnsbury . . . . . . . . . . . . . . . .239White River Junction. . . . . . . . . . .239

Virginia. . . . . . . . . . . . . . . . . . . .239Charlottesville. . . . . . . . . . . . . . . .239

West Virginia . . . . . . . . . . . . . . .239Bridgeport . . . . . . . . . . . . . . . . . .239Buckhannon. . . . . . . . . . . . . . . . .240Charleston . . . . . . . . . . . . . . . . . .240Fairmont . . . . . . . . . . . . . . . . . . .240Morgantown. . . . . . . . . . . . . . . . .240Parkersburg . . . . . . . . . . . . . . . . .240

YYemen . . . . . . . . . . . . . . . . . . . .241Sana'a . . . . . . . . . . . . . . . . . . . . .241

City & Country



AAlabama . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Albany . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Alberta . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Altoona . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Ankara . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .217Arizona. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Ashland-Huntington KY-WV-OH. . . . . . United States of America . . . . . . . . . .224Auburn Hills . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Austin . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238

BBakersfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Baltimore . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Baton Rouge . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Bay City . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Belgrade . . . . . . . . . . . . . . . . . . . . . . Serbia. . . . . . . . . . . . . . . . . . . . . . . .214Bilbao . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .214Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Branson . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Bridgeport . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239British Columbia . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Buckhannon. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Burlington . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Burlington . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233

CCalifornia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Canary Islands . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Carpinteria . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220Charleston . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Charlottesville. . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Claresholm. . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Colchester . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Colorado . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Columbia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Columbus. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Connecticut . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Cortland. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

DDamascus . . . . . . . . . . . . . . . . . . . . . Syria . . . . . . . . . . . . . . . . . . . . . . . . .217Dayton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Denham Springs. . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Denver . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Dublin . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234

EEdgartown . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Edmonton . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .207Erie . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Evansville/Henderson IN-KY . . . . . . . . United States of America . . . . . . . . . .223Exeter . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231

FFairmont . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Fall River . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Fergus . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Florida . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Fort Erie . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Fort Macleod . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Fort Walton Beach . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Fresno . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220

GGrand Rapids . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Grand Turk . . . . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .218Greeneville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Greensboro . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Greensburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235

City

& C

ount

ry



Grimsby . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Guelph . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211

HHagerstown . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Hagerstown-Martinsburg MD-WV . . . . United States of America . . . . . . . . . .226Hamden. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Hamilton . . . . . . . . . . . . . . . . . . . . . . Bermuda. . . . . . . . . . . . . . . . . . . . . .207Hamilton . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211Harrisburg . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Hartford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Heber Springs . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219Helsingborg . . . . . . . . . . . . . . . . . . . . Sweden . . . . . . . . . . . . . . . . . . . . . .216

IIllinois . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Indiana. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Indianapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Istanbul . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .217Izmir . . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .218

JJacksonville . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .222Jefferson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Johnson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237

KKennebunk. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Kentucky . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Kingsport . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Koprivnica . . . . . . . . . . . . . . . . . . . . . Croatia . . . . . . . . . . . . . . . . . . . . . . .212

LLahore . . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . .213Lethbridge . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208London . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211Louisiana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225

MMadrid . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Maine . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Málaga. . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .215Marion . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Maryland . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Marysville. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Meadville . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Memphis . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Metro Manila . . . . . . . . . . . . . . . . . . . Philippines . . . . . . . . . . . . . . . . . . . .214Michigan . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Midland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .228Milk River. . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Morgantown. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240

NNebraska . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230New Bedford . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227New Hampshire . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231New York . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Niagara Falls . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .211North Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233North Little Rock. . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .219

OOcean City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Ohio. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .233Okemos . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Omaha. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Ontario. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .210Oregon. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234

City & Country



Orlando . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Owensboro. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Oxnard. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .220

PPalma de Mallorca . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216Parkersburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Pennsylvania . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Pensacola . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Phoenix . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .217Pikeville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .224Pincher Creek . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .208Pittsburgh . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Portsmouth . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Providenciales . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .218Provost. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209

RReading . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Rochester. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .231Rutland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238

SSaginaw. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .229Salisbury . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .226Salt Lake City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Sana'a . . . . . . . . . . . . . . . . . . . . . . . . Yemen . . . . . . . . . . . . . . . . . . . . . . .241Sanford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .225Santa Barbara . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Seoul . . . . . . . . . . . . . . . . . . . . . . . . . Korea . . . . . . . . . . . . . . . . . . . . . . . .213Shafter. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Springfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .227Springfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230St Albans . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239St Catharines . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212St Johnsbury . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Stoney Creek . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212Syracuse . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

TTaber . . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Tampa . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .223Tennessee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237

UUtah. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Utica-Rome . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .232

VValencia . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216Vancouver . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Vauxhall . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .209Vermont . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Virginia. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239

WWalnut Creek . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .221Webb City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .230Welland . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .212West Virginia . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239White River Junction. . . . . . . . . . . . . . United States of America . . . . . . . . . .239

ZZagreb. . . . . . . . . . . . . . . . . . . . . . . . Croatia . . . . . . . . . . . . . . . . . . . . . . .213Zaragoza . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .216

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Directory of PKF International Exclusive and Non-Exclusive Correspondent Firms

Bermuda - Canada

BERMUDA


HamiltonArthur Morris & Company T: 292 7478Century House F: 295 416416 Par-La-Ville Road E: [email protected], HM HX W: amc.bm

Postal Address:PO Box HM 1806HamiltonHM HX

Out of Hours Contact: Mike Harvey 441-504-0080

International Liaison Partner: Michael Harvey [email protected]

(Correspondent Firm)

CANADA

ALBERTA

ClaresholmTime Zone GMT-7 +DSTDial in code 1Dial out code 011

Young Parkyn McNab LLP T: 403 625 44484806 - 2nd Street West F: 403 625 4400Claresholm W: ypm.caAlbertaT0L 0T0

Out of Hours Contact: George G Virtue 800-665-5034

International Liaison Partner: George G Virtue [email protected]

Partners:Jim S Monteith

EdmontonKouri Berezan Heinrichs T: 780 463 81014825 - 89 Street F: 780 462 4597Edmonton E: [email protected] W: kouriberezanheinrichs.comT6E 5L3

Out of Hours Contact: David R Berezan 780 463 8101

International Liaison Partner: David R Berezan [email protected]

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Canada

Fort MacleodYoung Parkyn McNab LLP T: 403 553 33552315 - 2nd Avenue F: 403 553 2696PO Box 1780 W: ypm.caFort MacleodAlbertaT0L 0Z0



LethbridgeYoung Parkyn McNab LLP T: 800 665 5034100, 530 - 8th Street South F: 403 327 8990Lethbridge W: ypm.caAlbertaT1J 2J8



Milk RiverYoung Parkyn McNab LLP T: 403 647 3662125 Main Street N.W. F: 403 647 3868Milk River W: ypm.caAlbertaT0K 1M0

Out of Hours Contact: George G Virtue 800 665 5034


Pincher CreekYoung Parkyn McNab LLP T: 403-627-5510710 Main Street F: 403-627-1440Pincher Creek W: ypm.caAlbertaT0K 1W0



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Canada

ProvostKouri Berezan Heinrichs T: 780 753 22752-4320 53 Avenue F: 780 753 2040PO Box 25 E: [email protected] W: kouriberezanheinrichs.comAlbertaT0B 3S0

Out of Hours Contact: David R Berezan 780 463 8101

International Liaison Partner: David R Berezan [email protected]

TaberYoung Parkyn McNab LLP T: 403 223 00565334 - 49th Avenue F: 403 223 0059Taber W: ypm.caAlbertaT1G 1T8



VauxhallYoung Parkyn McNab LLP T: 403 654 4060505 - 2 Ave N F: 403 654 4070Vauxhall W: ypm.caAlbertaT0K 2K0



BRITISH COLUMBIA

VancouverTime Zone GMT-8 +DST

Walsh King LLP T: 604 687 2003595 Howe Street F: 604 687206614th Floor E: [email protected] W: walshking.comBritish ColumbiaV6C 2T5

Out of Hours Contact: Ron Walsh 604 687 2003

International Liaison Partner: Ron Walsh [email protected]

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Canada

ONTARIO

BurlingtonTime Zone GMT-5 +DST

Durward Jones Barkwell & Company LLP T: 866-407-53183430 South Service Road F: 905-681-6874Suite 103 E: [email protected] W: djb.comOntarioL7N 3T9

Out of Hours Contact: Robert L Neill 866 552 0997

International Liaison Partner: Robert L Neill [email protected]

FergusRLB LLP T: 519-843-1320686 St. David Street N. F: 519-843-3289Fergus E: [email protected] W: rlb.caN1M 2K8

Out of Hours Contact: David McEllistrum 519 822 9933

International Liaison Partner: David McEllistrum [email protected]

Fort ErieDurward Jones Barkwell & Company LLP T: 866 720 21941264 Garrison Road F: 905 871 9232Unit 15 (Park Plaza) E: [email protected] Erie W: djb.comOntarioL2A 1P1



grimsbyDurward Jones Barkwell & Company LLP T: 866 830 75318 Christie Street F: 905 945 1103PO Box 261 E: [email protected] W: djb.comOntarioL3M 4G5



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Canada

guelphRLB LLP T: 519 822 993315 Lewis Road F: 519 822 9212Guelph E: [email protected] W: rlb.caN1H 1E9

Out of Hours Contact: David McEllistrum 519 822 9933

International Liaison Partner: David McEllistrum [email protected]

HamiltonDurward Jones Barkwell & Company LLP T: 866 358 8240120 King Street West F: 905 522 3113Standard Life Building E: [email protected] 780 W: djb.comHamiltonOntarioL8P 4V2



LondonNeal, Pallett & Townsend LLP T: 519 432 5534633 Colborne Street F: 519 432 6544Suite 300 E: [email protected] W: nptca.comOntarioN6B 2V3

Out of Hours Contact: John Prueter 519 432 5534

International Liaison Partner: John Prueter [email protected]

Niagara FallsDurward Jones Barkwell & Company LLP T: 866 223 84596100 Thorold Stone Road, Unit 1 F: 905 357 7932PO Box 873 E: [email protected] Falls W: djb.comOntarioL2E 6V6

Out of Hours Contact: Robert L Neill 866 5520997


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Canada - Croatia

St CatharinesDurward Jones Barkwell & Company LLP T: 866 219 943169 Ontario Street F: 905 684 0566PO Box 505 E: [email protected] Catharines W: djb.comOntario, L2R 6V9



Stoney CreekDurward Jones Barkwell & Company LLP T: 866 897 296545 Goderich Road, Unit 7C F: 905 561 7152QEW at Centennial Parkway E: [email protected] Box 56062 W: djb.comStoney CreekOntario, L8G 5C9



WellandDurward Jones Barkwell & Company LLP T: 866 552 0997171 Division Street F: 905 735 4706PO Box 9, Welland E: [email protected], L3B 5N9 W: djb.com



CROATIA


KoprivnicaHodicon d.o.o. T: 98 24 95 8710000 Zagreb F: 48 62 20 63Božidarevićeva 9 E: [email protected] W: hodicon.hr

Out of Hours Contact: Ivan Horvat 98 24 95 87

International Liaison Partner: Ivan Horvat [email protected]

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K


Croatia - Pakistan

ZagrebHodicon d.o.o. T: 91 42 70 277Borovci 17 F: 1 38 30 887Zagreb E: [email protected] W: hodicon.hr

Out of Hours Contact: Branko Tomaskovic 99 707 34 45

International Liaison Partner: Branko Tomaskovic [email protected]

KOREA


SeoulDaehyun Accounting Corporation T: 2 558 8737Room 501 F: 2 558 87975th Floor E: [email protected] Bldg W: daehyuncpas.co.krSamsung-DongKangnam-KuSeoul135-090

Out of Hours Contact: Philip K. Woo 10 5268 7691

International Liaison Partner: Philip K. Woo [email protected]

(Exclusive Correspondent Firm)

PAKISTAN


LahoreMaqbool Haroon Shahid Safdar & Co T: 42 35776682-316/3B Eden Homes F: 42 3577667616 Main Gulberg E: [email protected] Road W: mhssco.comLahore

Out of Hours Contact: Haroon Malik 333 425 4944

International Liaison Partner: Muhammad Maqbool [email protected]

P

P


Philippines - Spain

PHILIPPINES


Metro ManilaR S Bernaldo & Associates T: 2 812 171818 Floor F: 2 813 6539Cityland Condominium 10 Tower I E: [email protected] HV dela Costa ExtCorner Ayala AvenueMakati CityMetro Manila1200

Out of Hours Contact: Rosario S Bernaldo 2 812 1718

International Liaison Partner: Rosario S Bernaldo [email protected]


SERBIA


BelgradeFocus Team Revizija DOO T: 11 3018 445Palmira Toljatija 5/III F: 11 3018 445TC Stari Merkator E: [email protected] Belgrade W: focusteam.co.rs11070

Out of Hours Contact: Goran Matijasević 63 449 071

International Liaison Partner: Petar Grubor [email protected]

SPAIN


BilbaoAttest T: 94 424 30 24Henao, 18-1° F: 94 424 37 1548009 Bilbao E: [email protected] W: attest.es

Out of Hours Contact for Audit and Ignacio BaraincaFinancial Consultancy: 616 409 860

Out of Hours Contact for Tax & Legal: Jorge Urizar 615 163 640

International Liaison Partner: Jose Miguel Albisu [email protected]


S

S


Spain

Canary IslandsJavier Martin Consultores y Asociados, SL T: 928 360 045Triana 4, 1ª Planta F: 928 381 552Las Palmas de Gran Canaria E: [email protected] Islands W: pkf.es35002

Out of Hours Contact: Javier Martin Gonzalez 928 360 045


MadridAttest T: 91 556 11 99Orense F: 91 556 96 2281 - 7a Pl. E: [email protected] W: attest.es28020

Out of Hours Contact for Audit and Luis PalomaresFinancial Consultancy: 649 192 132

Out of Hours Contact for Tax & Legal: Santiago Gonzalez 669 023 664

International Liaison Partner: Luis Palomares [email protected]


MálagaAb Integro SRL (Audit Firm) T: 95 260 1829Sancha de Lara, 13 F: 95 221 26191° Dcha E: [email protected] W: ab-integro.com29015




MálagaFdez Burgos - Mapelli - Cabello T: 95 222 19 96(Tax and Legal Advisory Firm) F: 95 221 61 02Duquesa de Parcent, 8 E: [email protected]álaga W: pkf.es29001




S


Spain - Sweden

Palma de MallorcaCheckaudit Baleares S.L T: 971 71 22 79Avenida Juan March Ordinas 9 F: 971 71 36 472nd Floor D E: [email protected] de Mallorca

Out of Hours Contact: Alfonso Benavides 971 71 22 79

International Liaison Partner: Pedro Quintana Molinas [email protected]


ValenciaTecum Auditores T: 96 392 10 07Pascual y Genis 5 F: 96 392 10 88Valencia E: [email protected] W: tecum.es

Out of Hours Contact: Javier Martinez Ochoa 96 392 10 07

International Liaison Partner: Javier Martinez Ochoa [email protected]


ZaragozaCB Auditores y Asesores, SL T: 0034 976 391518Calle Candalija, 8 F: 0034 976 294653Principal Derecha E: [email protected] W: pkf.es5003

Out of Hours Contact: Francisco Cervera 638 044 792

International Liaison Partner: Francisco Cervera [email protected]

SWEDEN


HelsingborgRevikonsult Revisionsbyra AB T: (0)42 18 99 80Landskronavägen 25 A F: (0)42 24 23 24Helsingborg E: [email protected] W: revikonsult.se

International Liaison Partner: Hans Otto [email protected]


S

T


Syria - Turkey

SYRIA


DamascusAcumen (Takriti, Abidin & Malas) T: 011 334818415 Ata Al-Ayoubi St. F: 011 3348185Rawda E: [email protected] Box 456 W: acumen-sy.comDamascus

Out of Hours Contact: Karim Malas 94 348886

International Liaison Partner: Karim Malas [email protected]


TURKEY


AnkaraAlien Denetim Ve Ymm As T: 312 4688150(Tax Consulting Firm) F: 312 4270847Sehit Ersan Cad. No 28/5 E: [email protected] W: pkf-ankara.comAnkara

Out of Hours Contact: Ali Alic 533 250 32 72

International Liaison Partner: Ali Alic [email protected]


IstanbulLegal Bagimsiz Denetim YMM A.S. T: 212 274 6066Cemal Sahir Sokak No:26-28 F: 212 267 2315Profilo Plaza B Blok E: [email protected] W: legaldenetim.comIstanbul34394

Out of Hours Contact: Korkut Yet 532 314 3099

International Liaison Partner: Korkut Yet [email protected]


T


Turkey - Turks & Caicos Islands

IzmirSun Bagimsiz Dis Denetim Yeminli T: 232 466 01 22Mali Müsavirlik Anonim Sirketi F: 232 464 63 11Müsavirlik Anonim Sirketi E: [email protected] Cad. Mayis is Merkezi Ekim W: pkfizmir.comApt. No 174/1PasaportIzmir

Postal Address:Ataturk Cad. No: 174Ekim Apt. Daire:1Alsancak IzmirTurkey

Out of Hours Contact: Selman Uysal 532 743 96 76

International Liaison Partner: Saim Uysal [email protected]


TURKS & CAICOS ISLANDS

Time Zone GMT-5 +DSTDial in code 1649

grand TurkMorris, Cottingham & Co T: 946 2504Hibiscus Square F: 946 2503Pond Street E: [email protected] Turk

Out of Hours Contact: Ervin M Quelch 946 2504

International Liaison Partner: Ervin M Quelch [email protected]

(Correspondent Firm)

ProvidencialesMorris, Cottingham & Co T: 946 4446Butterfield Square F: 946 4118Butterfield Building E: [email protected]

Out of Hours Contact: Ervin M Quelch 946 4446

International Liaison Partner: Ervin M Quelch [email protected]

(Correspondent Firm - Please make all inquiries through the Grand Turk office)

U



UNITED STATES OF AMERICA

Dial in code 1Dial out code 011

ALABAMA

BirminghamTime Zone GMT-6 +DST

Lehmann, Ullman and Barclay LLP T: 205 328 59662908 Clairmont Avenue F: 205 254 8016PO Box 1985 E: [email protected] Code 35201 W: lub.comBirminghamAlabama, 35205

Out of Hours Contact: Henry I Barclay III 205 328 5966

International Liaison Partner: Henry I Barclay III [email protected]

ARIZONA

PhoenixTime Zone GMT-7

Price, Kong & Company, P.A. T: 888 346 00721313 East Osborn Road F: 602 279 4537Suite 220 E: [email protected] W: pricekong.comArizona, 85014 5678

Out of Hours Contact: Samuel J Winheim 888 346 0072

International Liaison Partner: Samuel J Winheim [email protected]

ARKANSAS

North Little RockEGP PLLC T: 501 374 2910611 Main Street F: 501 374 8425North Little Rock E: [email protected] W: egpcpas.com72114

Out of Hours Contact: John Green 501 374 2910

International Liaison Partner: John R. Green [email protected]

Heber SpringsEGP PLLC T: 501 362 8281421 S 7th Street F: 501 362 0584Herber Springs E: [email protected] W: egpcpas.com72543

Out of Hours Contact: John Green 501 362 8281

International Liaison Partner: John R Green [email protected]

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CALIFORNIA

BakersfieldBrown Armstrong T: 661 324 4971Accountancy Corporation F: 661 324 49974200 Truxtun Avenue E: [email protected] 300 W: bacpas.comBakersfieldCalifornia93309

Out of Hours Contact: Burton H Armstrong 661 324 4971

International Liaison Partner: Burton H Armstrong [email protected]

CarpinteriaTime Zone GMT-8 +DST

Damitz, Brooks, Nightingale T: 805 684 7661Turner & Morrisset F: 805 684 66055464 Carpinteria Avenue E: [email protected] E W: dbntm.comCarpinteriaCalifornia93013

Out of Hours Contact: James O Koopmans 805 963 1837

International Liaison Partner: James O Koopmans [email protected]

FresnoBrown Armstrong T: 559 476 3592Accountancy Corporation E: [email protected] North Fresno Street W: www. bacpas.comSuite 440FresnoCalifornia93720



OxnardDamitz, Brooks, Nightingale T: 805 981 2135Turner & Morrisset F: 805 981 21631701 Solar Drive E: [email protected] 115 W: dbntm.comOxnardCalifornia93030

Out of Hours Contact: James O Koopmans 805 963 1837


U



Santa BarbaraDamitz, Brooks, Nightingale T: 805 963 1837Turner & Morrisset F: 805 564 2150200 East Carrillo Street E: [email protected] 202 W: dbntm.comSanta BarbaraCalifornia93101

Out of Hours Contact: James O Koopmans 805-963-1837


ShafterBrown Armstrong T: 661 746 2145Accountancy Corporation E: [email protected] Central Avenue W: www. bacpas.comShafterCalifornia93263



Walnut CreekJohnston, Gremaux & Rossi, LLP T: 925 944 1881500 Lennon Lane F: 925 9339167Walnut Creek E: [email protected] W: jgrcpa.com94598-2415

Out of Hours Contact: Timothy F Brophy 925 944 1881

International Liaison Partner: Timothy F Brophy [email protected]

COLORADO

DenverTime Zone GMT-7 +DST

Bauerle and Company, P.C. T: 303 759 00891720 S. Bellaire Street F: 303 759 2189Suite 1010 E: [email protected] W: bauerleco.comColorado80222

Out of Hours Contact: Thomas A Dosen 303 759 0089

International Liaison Partner: Thomas A Dosen [email protected]

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CONNECTICUT

HamdenTime Zone GMT-5 +DST

Weinstein & Anastasio, PC T: 203 397 2525One Hamden Center F: 203 397 34632319 Whitney Avenue E: [email protected] 2A, Hamden W: wa-cpa.comConnecticut06518

Out of Hours Contact: Michael Lemieux 203 397 2525

International Liaison: Michael Lemieux [email protected]

HartfordWhittlesey & Hadley, P.C. T: 860 522 3111147 Charter Oak Avenue F: 860 728 0232Hartford E: [email protected] W: whcpa.com06106-5101

Out of Hours Contact: Andrew G Andrews 860 522 3111

International Liaison Partner: Andrew G Andrews [email protected]

FLORIDA

Fort Walton BeachTime Zone GMT-6 +DST

Saltmarsh, Cleaveland & Gund, PA T: 850 243 671334 Walter Martin Road F: 850 243 4137PO Box 848 E: [email protected] Code 32549-0848 W: saltmarshcpa.comFort Walton BeachFlorida32548 4960

Out of Hours Contact: Ronald E Jackson 800 477 7458

International Liaison Partner: Ronald E Jackson [email protected]

JacksonvilleTime Zone GMT-5 +DST

Smoak, Davis & Nixon LLP T: 904 396 58315011 Gate Parkway F: 904 399 8985Building 100, Suite 300 E: [email protected] W: sdnllp.comFlorida32256-0562

Out of Hours Contact: Jeffrey L Shelton 904 396 5831

International Liaison Partner: Jeffrey L Shelton [email protected]

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OrlandoTime Zone GMT-5 +DST

Averett Warmus Durkee T: 407 849 15691417 East Concord Street F: 407 849 1119Orlando W: awd-cpa.comFlorida32803

Out of Hours Contact: James W Warmus 407 849 1569

International Liaison Partner: James W Warmus [email protected]

PensacolaTime Zone GMT-6 +DST

Saltmarsh, Cleaveland & Gund, P.A. T: 800 477 7458900 North 12 Avenue F: 850 435 8352PO Drawer 13207 E: [email protected] Code 32591-3207 W: saltmarshcpa.comPensacolaFlorida32501 3305

Out of Hours Contact: Ronald E Jackson 800 477 7458


TampaTime Zone GMT-5 +DST

Saltmarsh, Cleaveland & Gund, P.A. T: 813 287 11111211 North Westshore Boulevard F: 813 207 0201Suite 106 E: [email protected] W: saltmarshcpa.comFlorida33607-4601

Out of Hours Contact: Ronald E Jackson 800-477-7458


INDIANA

Evansville/Henderson IN-KYTime Zone GMT-6 +DST

Riney, Hancock & Co, PSC T: 888 423 1227313 SE First Street F: 812 423 6282Evansville E: [email protected] W: rineyhancock.com47713-1003

Out of Hours Contact: Joseph A Hancock 888 926 4540

International Liaison Partner: Joseph A Hancock [email protected]

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IndianapolisR J Pile & Company LLC T: 317 269 3454One Indiana Square F: 317 269 3450Suite 1200 W: rjpile.comIndianapolisIndiana46204

Out of Hours Contact: Sue Back 317 269 3454

International Liaison Partner Sue Back [email protected]

KENTUCKY

Ashland-Huntington KY-WV-OHTime Zone GMT-5 +DST

Kelley, Galloway & Company, PSC T: 606 329 18111200 Bath Avenue F: 606 329 8756PO Box 990 E: [email protected] W: kelleygalloway.comKentucky41105-0990

Out of Hours Contact: Phillip M Layne 606 329 1811

International Liaison Partner: Phillip M Layne [email protected]

OwensboroTime Zone GMT-6 +DST

Riney, Hancock & Co, PSC T: 888 92645402900 Veach Road F: 270 926 1494Suite 2 E: [email protected] W: rineyhancock.comKentucky42303

Out of Hours Contact: Joseph A Hancock 888 926 4540

International Liaison Partner: Joseph A Hancock [email protected]

PikevilleTime Zone GMT-5 +DST

Kelley, Galloway & Company, PSC T: 606 437 73893455 North Mayo Trail F: 606 432 2250PO Box 3067 E: [email protected] W: kelleygalloway.comKentucky41502-3067

Out of Hours Contact: Phillip M Layne 606 329 1811

International Liaison Partner: Phillip M Layne [email protected]

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LOUISIANA

Baton RougeTime Zone GMT-6 +DST

Hannis T Bourgeois, LLP T: 225 928 47702322 Tremont Drive F: 225 926 0945Baton Rouge E: [email protected] W: htbcpa.com70809

Out of Hours Contact: Randy J Bonnecaze 225 928 4770

International Liaison Partner: Randy J Bonnecaze [email protected]

Denham SpringsHannis T Bourgeois, LLP T: 225 665 8297178 Del Orleans Avenue F: 225 667 3813Suite C E: [email protected] Springs W: htbcpa.comLouisiana70726

Out of Hours Contact: Randy J Bonnecaze 225 928 4770

International Liaison Partner: Randy J Bonnecaze [email protected]

MAINE

KennebunkTime Zone GMT-5 +DST

Cummings, Lamont & McNamee, P.A. T: 207 985 3339305 Lafayette Center F: 207 985 1339PO Box 328 E: [email protected] W: clmcpa.comMaine04043

Out of Hours Contact: Randall E Dunham 603 430 6200

International Liaison Partner: Randall E Dunham [email protected]

SanfordCummings, Lamont & McNamee, P.A. T: 207 324 70416B Washington Street F: 207 490 5049Suite 101 E: [email protected] W: clmcpa.comMaine04073



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MARYLAND

BaltimoreTime Zone GMT-5 +DST

Gorfine, Schiller & Gardyn, PA T: 410 356 590010045 Red Run Boulevard F: 410 581 0368Suite 250, Owings Mills E: [email protected], 21117 W: gsg-cpa.com

Out of Hours Contact: Simpson H Gardyn 410-356-5900

International Liaison Partner: Simpson H Gardyn [email protected]

HagerstownGorfine, Schiller & Gardyn, P.A. T: 301 739 900047 N Potomac Street F: 301 739 8345Hagerstown E: [email protected], 21740 W: gsg-cpa.com

Out of Hours Contact: Simpson H Gardyn 410 356 5900

International Liaison Partner: Simpson H Gardyn [email protected]

Hagerstown-Martinsburg MD-WVSmith Elliott Kearns & Company, LLC T: 301 733 5020480 North Potomac Street F: 301 733 1864PO Box 947, Hagerstown E: [email protected], 21740-0947 W: sek.com

Out of Hours Contact: Michael P Manspeaker 301 733 5020

International Liaison Partner: Michael P Manspeaker [email protected]

Ocean CityPKS & Company, P.A. T: 800 274 190112308 Ocean Gateway F: 410 524 5692Unit 5, Ocean City E: [email protected], 21842 W: pkscpa.com

Out of Hours Contact: John M Stern, Jr 800-274-2564

International Liaison Partner: John M Stern, Jr [email protected]

SalisburyPKS & Company, PA T: 800 274 25641801 Sweetbay Drive F: 410 548 9576PO Box 72 E: [email protected] Code 21803 W: pkscpa.comSalisburyMaryland, 21804

Out of Hours Contact: John M Stern, Jr 800 274 2564

International Liaison Partner: John M Stern, Jr [email protected]

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MASSACHUSETTS

BostonTime Zone GMT-5 +DST

Wolf & Company, PC T: 617 439 970099 High Street F: 617 542 0400Boston, Massachusetts E: [email protected] W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617-439-9700

International Liaison Partner: Michael J Tetrault [email protected]

EdgartownRosenfield Raymon Pielech PC T: 508 693 7486Beacon Building F: 508 990 0620Airport Road, Edgartown E: [email protected], 02539 W: rrp-cpa.com

Out of Hours Contact: Jeffrey L Raymon 508 999 4548

International Liaison Partner: Jeffrey L Raymon [email protected]

Fall RiverRosenfield Raymon Pielech PC T: 508 677 443310 North Main Street F: 508 990 0620Second Floor, Fall River E: [email protected], 02721 W: rrp-cpa.com



New BedfordRosenfield Raymon Pielech PC T: 508 999 4548700 Pleasant Street F; 508 990 0620Third Floor, New Bedford E: [email protected], 02740 W: rrp-cpa.com



SpringfieldWolf & Company, PC T: 413 747 90421500 Main Street F: 413 739 5149Suite 1500, Springfield E: [email protected], 01115 W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617439 9700


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MICHIgAN

Auburn HillsTime Zone GMT-5 +DST

Andrews Hooper & Pavlik PLC T: 248 340 6050691 N. Squirrel Road F: 248 340 6104Suite 280 E: [email protected] Hills W: ahpplc.comMichigan48326

Out of Hours Contact: Kim D. Pavlik 989 497 5300

International Liaison Partner: Kim D Pavlik [email protected]

Bay CityAndrews Hooper & Pavlik PLC T: 989 667 49001601 Marquette Street F: 989 667 4949Suite 4 E: [email protected] City W: ahpplc.comMichigan48706

Out of Hours Contact: Kim D Pavlik 989 497 5300

International Liaison Partner: Kim D Pavlik [email protected]

grand RapidsAndrews Hooper & Pavlik PLC T: 616 942 64403333 Deposit Drive, NE F: 616 942 6095Suite 310 E: [email protected] Rapids W: ahpplc.comMichigan49546

Out of Hours Contact: Kim D. Pavlik 989 497 5300

International Liaison Partner: Kim D. Pavlik [email protected]

MidlandAndrews Hooper & Pavlik PLC T: 989 835 77215915 Eastman Avenue F: 989 835 1551Suite 100 E: [email protected] W: ahpplc.comMichigan48640

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OkemosAndrews Hooper & Pavlik PLC T: 517 706 08004295 Okemos Road F: 517 706 0011Suite 200 E: [email protected] W: ahpplc.comMichigan48864

Out of Hours Contact: Mark E Hooper 517 706 0800

International Liaison Partner: Mark E Hooper [email protected]

SaginawAndrews Hooper & Pavlik PLC T: 989 497 53005300 Gratiot Road F: 989 497 5353Saginaw E: [email protected] W: ahpplc.com48638

Out of Hours Contact: Mark E Hooper 517-706-0800

International Liaison Partner: Mark E Hooper [email protected]

MISSOURI

BransonTime Zone GMT-6 +DST

The Whitlock Company, LLP W: whitlockco.com150 Corporate PlaceBransonMissouri65616

Out of Hours Contact: W David Myers 417 881 0145

International Liaison Partner: W David Myers [email protected]

ColumbiaTime Zone GMT-6 +DST

Williams-Keepers LLC T: 573 442 61712005 West Broadway F: 573 777 7800Suite 100 E: [email protected] W: williamskeepers.comMissouri65203

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr [email protected]

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Jefferson CityTime Zone GMT-6 +DST

Williams-Keepers LLC T: 573 635 61963220 West Edgewood Drive F: 573 635 8394Suite E E: [email protected] City W: williamskeepers.comMissouri65109

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr [email protected]

SpringfieldTime Zone GMT-6 +DST

The Whitlock Company, LLP T: 417 881 01453271 E. Battlefield F: 417 881 1016Suite 300 W: whitlockco.comSpringfieldMissouri65804-4093



Webb CityTime Zone GMT-6 +DST

The Whitlock Company, LLP T: 417 673 4975112 N Webb Street F: 417 673 6732PO Box 629 W: whitlockco.comWebb CityMissouri64870



NEBRASKA

OmahaTime Zone GMT-6 +DST

Dutton & Associates PC T: 402 393 4900515 North 87th Street F: 402 3938491Omaha E: [email protected] W: duttoncpa.com68114-2801

Out of Hours Contact: Patrick J Lavelle 402 393 4900

International Liaison Partner: Patrick J Lavelle [email protected]

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NEW HAMPSHIRE

ExeterTime Zone GMT-5 +DST

Cummings, Lamont & McNamee, PA T: 603 772 346014 Bow Street F: 603 772 7097PO Box 459 E: [email protected] W: clmcpa.comNew Hampshire03833-0459



PortsmouthCummings, Lamont & McNamee, P.A. T: 603 430 6200One New Hampshire Avenue F: 603 430 6209Suite 305, Portsmouth E: [email protected] Hampshire, 03801 W; clmcpa.com



RochesterCummings, Lamont & McNamee, P.A. T: 603 335 300669 South Main Street F: 603 335 4927Rochester E: [email protected] Hampshire W: clmcpa.com03867-2707



NEW YORK

AlbanyTime Zone GMT-5 +DST

Wolf & Company, PC T: 518 454 0880125 Wolf Road F: 518 454 0882Suite 209, Albany E: [email protected] York, 12205 W: wolfandco.com

Out of Hours Contact: Michael J Tetrault 617 439 9700


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CortlandDermody, Burke & Brown, CPAs, LLC T: 607 753 3300100 Grange Place F: 607 753 1348Suite A, Cortland E: [email protected] York, 13045-1330 W: dbbllc.com

Out of Hours Contact: James P Costello 315 253 6273

International Liaison: James P Costello [email protected]

SyracuseDermody, Burke & Brown, CPAs, LLC T: 315 253 62731120 Corporate Drive F: 315 253 0890Auburn, New York E: [email protected] W: dbbllc.com



SyracuseDermody, Burke & Brown, CPAs, LLC T: 888 322 4171443 North Franklin Street F: 315 471 8555Suite 100 E: [email protected] W: dbbllc.comNew York13204-1441

Out of Hours Contact: James P Costello 315-253-6273


Utica-RomeDermody, Burke & Brown, CPAs, LLC T: 315 732 29914350 Middle Settlement Road F: 315 732 0282New Hartford E: [email protected] York W: dbbllc.com13413-5328



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NORTH CAROLINA

BurlingtonTime Zone GMT-5 +DST

Gilliam Coble & Moser, L.L.P. T: 336 227 6283813 Chapel Hill Road F: 336 227 9952P.O. Box 621 E: [email protected] W: gcmllp.comBurlingtonNorth Carolina27215

Out of Hours Contact: Jeremy C Hartle 336 227 6283

International Liaison Partner: Jeremy C Hartle [email protected]

greensboroGilliam Coble & Moser, L.L.P. T: 336 230 0350800 Green Valley Road F: 336 230 0888Suite 306 E: [email protected] Box 41196 W: gcmllp.com27404-1196GreensboroNorth Carolina27408

Out of Hours Contact: Jeremy C Hartle 336 227 6283

International Liaison Partner: Jeremy C Hartle [email protected]

OHIO

ColumbusHolbrook & Manter Inc. T: 740 387 86201111 Dublin Road F: 740 383 4676Columbus, Ohio W: holdbrookmanter.com43215

Out of Hours Contact: Bradley Ridge 740 387 8620

International Liaison Partner: Bradley Ridge [email protected]

DaytonTime Zone GMT-5 +DST

Thorn, Lewis & Duncan, Inc T: 937 223 72722000 Kettering Tower F: 937 223 1060Dayton, Ohio E: [email protected] W: thorncpa.com

Out of Hours Contact: William T Thorn 937 223 7272

International Liaison Partner: William T Thorn [email protected]

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DublinHolbrook & Manter Inc. T: 614 766 3696545 Metro Place South F: 614 766 3605Dublin, Ohio W: holdbrookmanter.com43017



MarionHolbrook & Manter Inc T: 740 387 8620181 East Center Street F: 614 720 383 4676Marion, Ohio W: holdbrookmanter.com43302



MarysvilleHolbrook & Manter Inc T: 937 644 8175103 Professional Parkway F: 937 642 9147Marysville, Ohio W: holdbrookmanter.com43040



OREgON

PortlandTime Zone GMT-8 +DST

Maginnis & Carey LLP T: 503 227 0519220 NW 2nd Avenue F: 503 295 1019Suite 1000 E: [email protected] W: maginnis-carey.comOregon97209-3971

Out of Hours Contact: Geoffrey S Bruce 503 227 0519

International Liaison Partner: Geoffrey S Bruce [email protected]

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PENNSYLVANIA

AltoonaTime Zone GMT-5 +DST

Young, Oakes, Brown & Company, P.C. T: 814 944 61911210 Thirteenth Street F: 814 942 1018Altoona E: [email protected] W: yobco.com16601

Out of Hours Contact: Gary R Bonsell 814 944 6191

International Liaison Partner: Gary R Bonsell [email protected]

ErieMcGill, Power, Bell & Associates, LLP T: 814 453 65941920 West 8th Street F: 814 455 3642Erie E: [email protected] W: mpbcpa.com16505

Out of Hours Contact: Dean R Fair 814 724 5890

International Liaison Partner: Dean R Fair [email protected]

greensburgHerbein + Company, Inc T: 724 834 7053530 Pellis Road F: 724 834 4955Suite 7000 E: [email protected] W: herbein.comPennsylvania15601-4506

Out of Hours Contact: Michael J Rowley 610 378 1175

International Liaison Partner: Michael J Rowley [email protected]

HarrisburgSmith Elliott Kearns & Company, LLC T: 717 243 910419 Brookwood Avenue F: 717 243 1177Suite 101, Carlisle E: [email protected], 17015 W: sek.com

Out of Hours Contact: John R Schnitzer 301-733-5020

International Liaison Partner: John R Schnitzer [email protected]

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HarrisburgSmith Elliott Kearns & Company, LLC T: 888 272 7351804 Wayne Avenue F: 717 263 1787PO Box Y E: [email protected] W: sek.comPennsylvania17201

Out of Hours Contact: John R Schnitzer 301 733 5020


HarrisburgSmith Elliott Kearns & Company, LLC T: 717 637 591555 Wetzel Drive F: 717 637 6985Hanover E: [email protected] W: sek.com17331

Out of Hours Contact: John R Schnitzer 301-733-5020


MeadvilleMcGill, Power, Bell & Associates, LLP T: 814 724 5890623 State Street F: 814 337 0929Meadville E; [email protected] W; mpbcpa.com16335

Out of Hours Contact: Dean R Fair 814 724 5890

International Liaison Partner: Dean R Fair [email protected]

PittsburghHerbein + Company, Inc T: 412 392 2345One Northshore Center F: 412 392 237912 Federal Street E: [email protected] 300, Pittsburgh W: herbein.comPennsylvania, 15212

Out of Hours Contact: Michael J Rowley 610-378-1175


ReadingHerbein + Company, Inc T: 610 378 11752763 Century Boulevard F: 610 378 0999Reading E: [email protected], 19610 W: herbein.com

Out of Hours Contact: Michael J Rowley 610 378 1175


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TENNESSEE

greenevilleTime Zone GMT-5 +DST

Blackburn, Childers & Steagall, PLC T: 423 638 85161140 Tusculum Boulevard F: 423 638 3361Greeneville E: [email protected] W: bcscpa.com37745-4039

Out of Hours Contact: Thomas S Greer 423 282 4511

International Liaison Partner: Thomas S Greer [email protected]

Johnson CityBlackburn, Childers & Steagall, PLC T: 423 282 4511801B Sunset Drive F: 423 283 4532PO Box 3745 E: [email protected] W: bcscpa.comJohnson CityTennessee37604



KingsportBlackburn, Childers & Steagall, PLC T: 423 246 1725440 E. Sullivan Street F: 423 247 6800Kingsport E: [email protected] W: bcscpa.com37662



MemphisTime Zone GMT-6 +DST

Reynolds, Bone & Griesbeck PLC T: 901 682 2431Clark Centre, 5100 Wheelis Drive F: 901 683 5482Suite 300 E: [email protected] W: rbgcpa.comTennessee38117-4558

Out of Hours Contact: Carl J Haag 901 682 2431

International Liaison Partner: Carl J Haag [email protected]

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TEXAS

AustinHoltzman Partners LLP T: 512 610 72001710 W. 6th Street F: 512 610 7201Austin W: holtzmanpartners.comTexas78703

Out of Hours Contact: Jamie Holtzman 512 610 7200

International Liaison Partner: Jamie Holtzman [email protected]

UTAH

Salt Lake CityTime Zone GMT-7 +DST

Tanner LC T: 801 532 7444215 South State Street F: 801 532 4911Suite 800 E: [email protected] Lake City W: tannerco.comUtah84111

Out of Hours Contact: Kent M Bowman 801 532 7444

International Liaison Partner: Kent M Bowman [email protected]

VERMONT

ColchesterTime Zone GMT-5 +DST

A M Peisch & Company, LLP T: 802 654 7255106 Highpoint Center F: 802 654 8808Suite 400 E: [email protected] W: ampeisch.comVermont05446-5861

Out of Hours Contact: Aaron R MacAskill 802 295 9349

International Liaison Partner: Aaron R MacAskill [email protected]

RutlandA M Peisch & Company, LLP T: 802 773 272127 Center Street F: 802 775 2221PO Box 326 E: [email protected] W: ampeisch.comVermont05702



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St AlbansA M Peisch & Company, LLP T: 802 527 0505181 North Main Street F: 802 527 7321St Albans E: [email protected], 05478 W: ampeisch.com



St JohnsburyA M Peisch & Company, LLP T: 802 748 56541020 Memorial Drive F: 802 748 8368St Johnsbury E: [email protected], 05819 W: ampeisch.com



White River JunctionA M Peisch & Company, LLP T: 802 295 934957 Farmvu Drive F: 802 295 7456PO Box 707, White River Junction E: [email protected], 05001-0707 W: ampeisch.com



VIRgINIA

CharlottesvilleTime Zone GMT-5 +DSTHantzmon Wiebel LLP T: 434 296 2156818 East Jefferson Street F: 434 977 4629PO Box 1408, Charlottesville E: [email protected], 22902-1408 W: hantzmonwiebel.com

Out of Hours Contact: Jennifer S Lehman 434 2962156

International Liaison Partner: Jennifer S Lehman [email protected]

WEST VIRgINIA

BridgeportTime Zone GMT-5 +DST

Toothman Rice, PLLC T: 304 624 5471600 Marketplace Avenue F: 304 623 2807Suite 100, PO Box 908 W: toothmanrice.comBridgeport, West Virginia26330-1487

Out of Hours Contact: Thomas L Aman 304 624 5471

International Liaison Partner: Thomas L Aman [email protected]



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BuckhannonToothman Rice, P.L.L.C. T: 304 472 5550Professional Arts Plaza F: 304 4725577Rt 20 North, P.O. Box 2407 W: toothmanrice.comBuckhannonWest Virginia26201



CharlestonSuttle & Stalnaker, PLLC T: 800 788 3844The Virginia Center, Suite 100 F: 304 343 80081411 Virginia Street, East E: [email protected] W: suttlecpas.comWest Virginia, 25301

Out of Hours Contact: Horace Emery 800 788 3844

International Liaison Partner: Horace Emery [email protected]

FairmontToothman Rice, PLLC T: 304 363 22201000 Technology Drive F: 304 363 2240Suite 2210 W: toothmanrice.comFairmontWest Virginia26554-8841



MorgantownToothman Rice, PLLC T: 304 225 600068 Clay Street, Suite C F: 304 225 6006Morgantown W: toothmanrice.comWest Virginia26501-5932



ParkersburgSuttle & Stalnaker, PLLC T: 304 485 6584201 Third Street F: 304 485 0971PO Box 149 E: [email protected] W: uttlecpas.comWest Virginia26102

Out of Hours Contact: Horace Emery 800 788 3844

International Liaison Partner: Horace Emery [email protected]


Yemen

Y

YEMEN


Sana'aDr Ahmed Omar Bamashmoos T: 1 264 885Al-Shokany Street F: 1 269 957Al-Safiah Alganubiyah Zone E: [email protected] O Box No 10016Sana'a, 10016

Out of Hours Contact: Ahmed Bamashmoos 1 264 885

International Liaison Partner: Ahmed Bamashmoos [email protected]



International Information

World Tim

e Zones

World Time Zones

At 12 noon, Greenwich Mean Time (GMT), the standard time elsewhere is:

AAlgeria . . . . . . . . . . . . . . . . . 12 noonAngola . . . . . . . . . . . . . . . . . . . .1 pmArgentina . . . . . . . . . . . . . . . . . .9 amAustralia - Adelaide . . . . . . . . . . . 9.30 pm Melbourne . . . . . . . . . . . .10 pm Perth . . . . . . . . . . . . . . . . .8 pm Sydney. . . . . . . . . . . . . . .12 pmAustria . . . . . . . . . . . . . . . . . . . .1 pm

BBahamas . . . . . . . . . . . . . . . . . .7 amBelarus . . . . . . . . . . . . . . . . . . .2 pmBelgium . . . . . . . . . . . . . . . . . . .1 pmBelize. . . . . . . . . . . . . . . . . . . . .6 amBermuda . . . . . . . . . . . . . . . . . .8 amBolivia . . . . . . . . . . . . . . . . . . . .8 amBosnia and Herzegovina . . . . . . .1 pmBrazil . . . . . . . . . . . . . . . . . . . . .7 amBritish Virgin Islands . . . . . . . . . .8 am

CCameroon (The) . . . . . . . . . . . . .1 pmCanada - Calgary . . . . . . . . . . . . . . .5 am Toronto . . . . . . . . . . . . . . .7 am Vancouver . . . . . . . . . . . . .4 am Winnipeg . . . . . . . . . . . . . .6 amCayman Islands . . . . . . . . . . . . .7 amChannel Islands . . . . . . . . . . 12 noonChile . . . . . . . . . . . . . . . . . . . . .8 amChina - Beijing . . . . . . . . . . . . .10 pmColombia . . . . . . . . . . . . . . . . . .7 amCosta Rica . . . . . . . . . . . . . . . . .6 amCôte d'Ivoire. . . . . . . . . . . . . 12 noonCroatia. . . . . . . . . . . . . . . . . . . .1 pmCyprus . . . . . . . . . . . . . . . . . . . .2 pmCzech Republic . . . . . . . . . . . . .1 pm

DDenmark . . . . . . . . . . . . . . . . . .1 pmDominican Republic . . . . . . . . . .7 am

EEcuador . . . . . . . . . . . . . . . . . . .7 amEgypt . . . . . . . . . . . . . . . . . . . . .2 pmEl Salvador. . . . . . . . . . . . . . . . .6 amEstonia. . . . . . . . . . . . . . . . . . . .2 pm

FFiji . . . . . . . . . . . . . . . .12 midnightFrance . . . . . . . . . . . . . . . . . . . .1 pmFrench Antilles . . . . . . . . . . . . . .8 am

GGambia (The) . . . . . . . . . . . . 12 noonGeorgia . . . . . . . . . . . . . . . . . . .3 pmGermany . . . . . . . . . . . . . . . . . .1 pmGhana . . . . . . . . . . . . . . . . . 12 noon

Greece. . . . . . . . . . . . . . . . . . . .2 pmGrenada. . . . . . . . . . . . . . . . . . .8 amGuatemala . . . . . . . . . . . . . . . . .6 amGuyana . . . . . . . . . . . . . . . . . . .7 am

HHonduras . . . . . . . . . . . . . . . . . .6 amHong Kong. . . . . . . . . . . . . . . . .8 pmHungary . . . . . . . . . . . . . . . . . . .1 pm

IIndia . . . . . . . . . . . . . . . . . . 5.30 pmIndonesia . . . . . . . . . . . . . . . . . .7 pmIreland . . . . . . . . . . . . . . . . . 12 noonIsle of Man. . . . . . . . . . . . . . 12 noonItaly . . . . . . . . . . . . . . . . . . . . .1 pm

JJamaica. . . . . . . . . . . . . . . . . . .7 amJapan . . . . . . . . . . . . . . . . . . . .9 pmJordan . . . . . . . . . . . . . . . . . . . .2 pm

KKazakhstan . . . . . . . . . . . . . . . .5 pmKenya . . . . . . . . . . . . . . . . . . . .3 pmKingdom of Bahrain . . . . . . . . . .3 pmKorea. . . . . . . . . . . . . . . . . . . . .9 pmKuwait . . . . . . . . . . . . . . . . . . . .3 pm

LLatvia. . . . . . . . . . . . . . . . . . . . .2 pmLebanon. . . . . . . . . . . . . . . . . . .2 pmLeeward Islands Antigua . . . . . . . . . . . . . . .8 am Nevis . . . . . . . . . . . . . . . . .8 am St Kitts. . . . . . . . . . . . . . . .8 amLiberia . . . . . . . . . . . . . . . . . 12 noonLibya . . . . . . . . . . . . . . . . . . . . .2 pmLuxembourg. . . . . . . . . . . . . . . .1 pm

MMalaysia . . . . . . . . . . . . . . . . . .8 pmMalta . . . . . . . . . . . . . . . . . . . . .1 pmMauritius . . . . . . . . . . . . . . . . . .4 pmMexico. . . . . . . . . . . . . . . . . . . .6 amMorocco. . . . . . . . . . . . . . . . 12 noonMozambique . . . . . . . . . . . . . . .2 pm

NNamibia . . . . . . . . . . . . . . . . . . .2 pmNetherlands . . . . . . . . . . . . . . . .1 pmNetherlands Antilles . . . . . . . . . .8 amNew Zealand . . . . . . . . . .12 midnightNicaragua . . . . . . . . . . . . . . . . .6 amNiger . . . . . . . . . . . . . . . . . . . . .1 pmNigeria . . . . . . . . . . . . . . . . . . . .1 pmNorway . . . . . . . . . . . . . . . . . . .1 pm

OOman (Sultanate of) . . . . . . . . . .4 pm


World Time Zones

PPakistan. . . . . . . . . . . . . . . . . . .5 pmPanama . . . . . . . . . . . . . . . . . . .7 amPapua New Guinea. . . . . . . . . .10 pmParaguay . . . . . . . . . . . . . . . . . .8 amPeru . . . . . . . . . . . . . . . . . . . . .7 amPhilippines . . . . . . . . . . . . . . . . .8 pmPoland . . . . . . . . . . . . . . . . . . . .1 pmPortugal . . . . . . . . . . . . . . . . . . .1 pmPuerto Rico . . . . . . . . . . . . . . . .8 am

QQatar . . . . . . . . . . . . . . . . . . . . .8 am

RRomania . . . . . . . . . . . . . . . . . .2 pmRussia (The Russian Federation) Moscow. . . . . . . . . . . . . . .3 pm St Petersburg. . . . . . . . . . .3 pmRwanda . . . . . . . . . . . . . . . . . . .2 pm

SSaudi Arabia. . . . . . . . . . . . . . . .3 pmSenegal . . . . . . . . . . . . . . . . 12 noonSerbia . . . . . . . . . . . . . . . . . . . .1 pmSierra Leone. . . . . . . . . . . . . 12 noonSingapore . . . . . . . . . . . . . . . . .7 pmSlovak Republic . . . . . . . . . . . . .1 pmSlovenia . . . . . . . . . . . . . . . . . . .1 pmSouth Africa . . . . . . . . . . . . . . . .2 pmSpain . . . . . . . . . . . . . . . . . . . . .1 pmSt Lucia . . . . . . . . . . . . . . . . . . .8 amSwaziland. . . . . . . . . . . . . . . . . .2 pmSweden . . . . . . . . . . . . . . . . . . .1 pmSwitzerland . . . . . . . . . . . . . . . .1 pmSyria . . . . . . . . . . . . . . . . . . . . .2 pm

TTaiwan . . . . . . . . . . . . . . . . . . . .8 pmTanzania. . . . . . . . . . . . . . . . . . .3 pmTogo . . . . . . . . . . . . . . . . . . 12 noonTrinidad & Tobago. . . . . . . . . . . .8 amTunisia . . . . . . . . . . . . . . . . . . . .1 pmTurkey . . . . . . . . . . . . . . . . . . . .2 pmTurks & Caicos Islands . . . . . . . .7 am

UUganda . . . . . . . . . . . . . . . . . . .3 pmUkraine . . . . . . . . . . . . . . . . . . .2 pmUnited Arab Emirates . . . . . . . . .4 pmUnited Kingdom . . . . . (GMT) 12 noonUnited States of America Chicago . . . . . . . . . . . . . . .6 am Denver. . . . . . . . . . . . . . . .5 am Houston . . . . . . . . . . . . . . .6 am Los Angeles . . . . . . . . . . . .4 am New York City. . . . . . . . . . .7 am San Francisco . . . . . . . . . .4 am Washington, DC . . . . . . . . .7 amUruguay . . . . . . . . . . . . . . . . . . .9 am

VVenezuela . . . . . . . . . . . . . . . . .8 amVietnam . . . . . . . . . . . . . . . . . . .7 pm

YYemen . . . . . . . . . . . . . . . . . . . .3 pm

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guidance Notes

Guidance Notes for updating firm details for the PKF International Directory

For guidance on how to amend your firm’s details on the PKF International website, please refer to the instructions below. A full member database user guide is available on the PKFI member website under the Member Resources section – training information.

How to update details for the PKFI annual directory

• Please visit www.pkf.com and select the Members Login option (located at the bottom of the left hand menu)

• Enter the office record owner’s Username and Password. Only the record owner is able to update and edit the information on the member database. If you do not know who your record owner is, please contact [email protected]

• Click on the Member Database option (located at the bottom of the left hand menu)

How to change office details

• Click on Offices in the left hand menu• Enter the details for the office you would like to amend in the Office search

area and click Search• Click on the Office record you would like to change• To edit office details click the Edit button (at the top of the record)• Edit the details within the fields as required• Select Save to close and save the amended details

How to change personnel details

• To amend personnel details, click on Personnel in the left hand menu• Enter the details for the personnel record you would like to amend in the

Personnel search area and click Search• Click on the Personnel record you would like to change• To edit the details click the Edit button• Edit the details within the fields as required• Select Save to close and save the amended details• Please ensure all personnel are assigned to an office – in order to add a person

to an office, search and click on their personnel record and click the Select button under Offices, search for the required office and then click Select

All of the following details should be completed:

• The name of your firm• Address• Postal address (where the Postal Address is the same as the address, please

ensure that you have ticked the “As Above” check box so that the address is pulled automatically into the Postal Address field and is not typed in manually)

• Telephone number/s and fax number/s. When entering your telephone numbers, please omit the first digit of your area code (usually zero) where this is not required when dialling in internationally. Do not type hyphens between telephone numbers

• Office Email address• Website address of your member firm• Name and email address of the International Liaison partner• Name, phone number and email address of Out of Hours Contact• Names and email addresses of all of the partners in your office/firm• The number of copies of the PKF International Directory that you would like

to order. Please note that all copies will be supplied free of charge but you will be invoiced for the delivery costs.

When should this information be updated?

Office and Personnel details should be updated on a regular basis. The details that are input on the PKFI member database are also automatically displayed on the PKFI website and the PKFI International Directory. If your office or contact details are incorrect, potential clients or other PKFI member firms will not be able to contact you, so you could miss out on new work opportunities.

You will be requested to update all your information in May each year for your entry in the International Directory.

www.pkf.com

Documents

International Directory - PKF · International Directory ... independent business under the PKF name. There is no contractual ... Estonia Lebanon Saudi Arabia Yemen