Directory 2016 - russell-bedford.s3.amazonaws.com · tax advisers and business consultants. ......

Russell Bedford International

Directory 2016

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

© Russell Bedford International. Printed January 2016.

WELCOME TO THE WORLD OF RUSSELL BEDFORD INTERNATIONAL – a global network of independent firms of accountants, auditors, tax advisers and business consultants.

Our network is represented by some 290 offices in more than 100 countries in Europe, the Americas, Middle East, Africa, Indian Sub-Continent and Asia-Pacific.

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

01

CONTENTSINTRODUCTION 2

AUDIT QUALITY CONTROL 6

MANAGEMENT & CONTACTS 8

LOCATIONS:

CORRESPONDENTS 47

ALGERIA 10ARGENTINA 10AUSTRALIA 10AUSTRIA 11AZERBAIJAN 11BELGIUM 12BOLIVIA 12BOSNIA AND HERZEGOVINA 12BRAZIL 12BULGARIA 12CANADA 13CAYMAN ISLANDS 14CHILE 14CHINA 14COLOMBIA 15COSTA RICA 16CROATIA 16CYPRUS 16CZECH REPUBLIC 17DENMARK 17 DOMINICAN REPUBLIC 17ECUADOR 17EGYPT 18EL SALVADOR 18FINLAND 18FRANCE 19 GERMANY 20GREECE 22GUATEMALA 22HONDURAS 22HONG KONG 22INDIA 23INDONESIA 24IRELAND 25ISLE OF MAN 25ISRAEL 26ITALY 26JAPAN 27KAZAKHSTAN 27KOREA (SOUTH) 27KUWAIT 27LEBANON 28

LUXEMBOURG 28MALAYSIA 28MALTA 28MAURITIUS 28MEXICO 29MOROCCO 32NEPAL 32NETHERLANDS 32NICARAGUA 32NORWAY 32PAKISTAN 33PANAMA 33PERU 33PHILIPPINES 34POLAND 34PORTUGAL 34PUERTO RICO 34QATAR 35ROMANIA 35RUSSIAN FEDERATION 35SAUDI ARABIA 35SINGAPORE 36SOUTH AFRICA 36SPAIN 36SRI LANKA 38SWEDEN 38SWITZERLAND 38TAIWAN 38TANZANIA 39THAILAND 39TUNISIA 39TURKEY 39UKRAINE 40UNITED ARAB EMIRATES 40UNITED KINGDOM 41UNITED STATES OF AMERICA 42URUGUAY 46VENEZUELA 46VIETNAM 46YEMEN 46ZIMBABWE 46

02

RUSSELL BEDFORD INTERNATIONAL

B u s i n e s s w i t h o u t b o u n d a r i e s …

TAKING YOU WHERE YOU WANT TO GO

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

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

BUSINESS WITHOUT BOUNDARIES

With member firms operating all over the world, the service we offer is truly global. But there’s more to it than geography. Our members are well-established with excellent reputations, and you can be confident of exceptionally high professional standards across the world. They are also well placed to arrange introductions to other professionals whose skills and resources are complementary, such as lawyers or bankers.

03

KEY ISSUES - IT’S OUR JOB TO UNLOCK THEM Business compliance

Local taxation

Financial barriers to trade

Local business law and practice

Complex commercial environments

Industrial and commercial restrictions

Foreign exchange regulation.

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

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

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

04

GIVING YOU THE GLOBAL EDGE Access to worldwide network of firms with a wealth of practical commercial experience

Access to experts with the right skills, in the right place

Professional, personal service based on strong and established relationships

An understanding of the big picture and detailed local knowledge

Rapid exchange of information

Industrial specialisation

Service a priority.

ALL THE EXPERTISE YOU NEED

FINANCE, TAX, AUDITS AND ACCOUNTANCY The financial expertise we offer falls into three broad areas:

Financial consulting

International taxation

Audit and accounting.

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

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


05

A l l t h e e x p e r t i s e y o u n e e d …

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

MAKING THE CONNECTION

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

06

QUALITY, INTEGRITY AND INDEPENDENCE

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

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

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

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

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

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

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

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

AUDIT QUALITY CONTROL

07

IFAC FORUM OF FIRMSIn January 2008, having confirmed the successful implementation of the network’s globally-coordinated quality control system, Russell Bedford International was named among the first 17 full members of the IFAC Forum of Firms.

The Forum is an association of international audit networks, and its goal is to promote consistent and high quality standards of financial reporting and auditing practices worldwide.

As a full member of the Forum, Russell Bedford International is entitled to indicate Forum membership on its letterhead and promotional materials. In addition, selected member firms of Russell Bedford International - mainly those that conduct transnational audits - have been granted approval to indicate that they are members of Russell Bedford International and that their network is a member of the Forum. To achieve such approval, firms are required to comply with the network’s policies and procedures on audit quality control and independence, including the requirement to participate in the network’s audit quality control review programme.

Approved transnational audit firms (as at December 2015) are designated in the Locations section of this Directory by the following symbol:

Further firms will gain approved status in 2016, upon completion of the current year’s quality control review process.

08

MANAGEMENT & CONTACTS

INTERNATIONAL BOARD OF MANAGEMENT

William (Bill) F. Rucci, Jr (Chairman) United States

Alan Bezzant (CEO) -

Tom Donovan United States

Klaus-Peter Hillebrand Germany

Jorge Jiménez Lizardi Mexico

Harris Kligman Canada

Laurence Newman United Kingdom

James Ngai China

Abir Raveh Israel

Daniel Ryba Argentina

As at January 2016

09

CENTRAL OFFICE


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

Telephone: +44 20 7410 0339Marketing E-mail: Admin E-mail: Main Website: www.RussellBedford.comGlobal Intranet: www.RussellBedford.net

Alan Bezzant CEO

Kempton Bedell-Harper Marketing Director

Zehra Lewis-Wright Marketing & Membership Development Assistant

Vanessa Clark Company Secretary & Administrator

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

ALGERIASee Correspondents.

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

Adolfo Tombolini

Gabriela Brkusic

RUSSELL BEDFORD ARGENTINAAuditoría - Consultoría Impuestos - ActuarialTucumán 829, 6° piso C1049AAQ - Buenos Aires, ArgentinaT: +54 11 4328 5432 E: W: www.russellbedford.com.arJuan Bettinelli

Ariel Goñi

Esteban Mazzitelli

Daniel Ryba

LOCATIONS

AUSTRALIABRISBANESee Correspondents.

MELBOURNESAWARD DAWSONChartered Accountants20 Albert Street Blackburn, Victoria 3130AustraliaPostal Address:P.O. Box 256Blackburn, Victoria 3130AustraliaT: +61 3 9894 2500E: W: www.sawarddawson.com.auBruce Saward (Tax / Consulting)

Peter Shields (Audit)

Tim Flowers (Audit / Consulting)

Joshua Morse (Business Svs. / Tax)

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

AUSTRIAVIENNART REVISIONSTREUHAND Wirtschaftsprüfungsgesellschaft mbHGußhausstraße 41040 Vienna, AustriaT: +43 1 586 55 61 - 0E: W: www.revisionstreuhand.atUniv. Prof. MMag. DDr. Wolfgang A. Wiesner, PhD

Mag. Franz Schwarzinger

Wolfgang Kabatek

Mag. Kurt Wurmitzer

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

Asif Shamilov

Ehliman Beydullayev

PERTHSTANTONS INTERNATIONALAccountants and ConsultantsLevel 2, 1 Walker AvenueWest Perth 6005, Western AustraliaPostal Address:P.O. Box 1908West Perth, WA 6872, AustraliaT: +61 8 9481 3188E: W: www.stantons.com.auJohn Van Dieren (Audit / Corporate)

Sam Tirodkar (Audit)

Martin Michalik (Audit / Intl. Projects)

Marissa Bennett (Tax / Business Svs)

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

SYDNEYRUSSELL BEDFORD NSWChartered AccountantsLevel 29, Suncorp Place 259 George StreetSydney, NSW 2000, AustraliaT: +61 2 9032 3000E: W: www.rbnsw.com.au Greg Ralph

Stephen Fisher


BRAZIL SÃO PAULOBOUCINHAS CONSULTINGStrategic Consulting, Retail Solutions & Contact CentreAv. Magalhães de Castro, 4800 Park Tower, 13th Floor CEP 05502-001, São Paulo SP, BrazilT: +55 11 3750 4666 E: W: www.boucinhas.com.br W: www.homeagent.com.brLuis Carlos da Costa Boucinhas

Celeste Boucinhas

Fabio Boucinhas

Offices also in São Paulo (centre), São Caetano, Rio de Janeiro, Belo Horizonte and Porto Alegre.

BULGARIAVARNAPRIMORSKA AUDIT COMPANY OOD104 General Kolev Street Floor 5, Ap. 329002 Varna, Bulgaria T: +359 52 608 874 / 875 E: W: www.pocompany.comIliya Iliev

Marian Nikolov

Valentina Nikolova

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

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

Joris Van Merode

Erik Bauwelinck

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

SANTA CRUZQUINTEROS, MCCLELLAN Y ASOCIADOS, S.R.L.Condominio Villa Magna Lado Este, Equipetrol NorteSanta Cruz, Bolivia T: +591 3 345 1408E: Mario Alberto Quinteros Dávila

BOSNIA AND HERZEGOVINASee Correspondents.

LOCATIONS


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

Diane Fortin (Audit)

Marie-Lou Thibodeau (Bus. Val.)

Robin Tétreault (Tax / Consulting)

Other offices:1325, boul. Lemire Drummondville, QC J2C 7X9, Canada T: +1 819 477 1424

710, rue Bouvier bureau 200, Québec, QC G2J 1C2, Canada

T: +1 418 627 3666

4905, boul. Lapinière, bureau 200 Brossard, QC, J4Z 0G2, Canada T: +1 450 445 1750

TORONTOKESTENBERG · RABINOWICZ ·PARTNERS LLP Chartered Accountants2797 John Street, Markham Ontario L3R 2Y8, CanadaT: +1 905 946 1300E: W: www.krp.caHarris Kligman

Ralph Rabinowicz

Marshall Egelnick

Hartley Cohen

Vazken Izakel

George Grignano

Jie (Jenny) Lian

Armando Iannuzzi

Harvey Kestenberg


CAYMAN ISLANDSGEORGE TOWNRUSSELL BEDFORD CAYMANCayman Corporate Centre27 Hospital RoadP.O. Box 1748George TownGrand Cayman KY1-1109Cayman IslandsT: +1 345 769 6000E: Naresh Shah

Stephen Banks

CHILESANTIAGORUSSELL BEDFORD CHILE Auditores, Asesores Contables, Tributarios y FinancierosRosal 331, Piso 4, Sector LastarriaSantiago Centro, Santiago, ChileT: +56 2 22 5502400E: W: www.russellbedford.clMiguel Pavez B.

Eledinda Ramírez M.

Claudia Cornejo M.

Mario Rivera O. (Accounting)

Eduardo del Campo (Audit)

Raul Munoz (Tax)

Daniel Quiroz (Financial)

Ricardo Henriquez (Risk Advisory)

Fernando Nahuelquin (Human Capital)

CHINABEIJINGRUSSELL BEDFORD HUA - ANDER Certified Public Accountants5th Floor, Tower AKunsha Centre 16 XinyuanliChaoyang District Beijing 100027 People’s Republic of ChinaT: +86 10 8468 2688 E: W: www.huaander.comGuoqi WANG

Judy REN

Romona ZHAO

Theresa LIU

Frank ZHENG

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

LOCATIONS


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

Jimmy CHUNG

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

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

SHANGHAISHANGHAI JIALIANGCPAS LIMITED701/702 Yueda Huangpu Riverside Mansion, 356 Xinzha Road Huangpu District, Shanghai 200003 People’s Republic of ChinaT: +86 21 6045 2588 E: W: www.jialiangcpa.cnCharles WANG

Jason LU

Jianhua QUEMin CHENHongyu LINJennie XU

COLOMBIABOGOTÁRUSSELL BEDFORD COLOMBIA S.A.Auditores y Asesores en ImpuestosAvenida 19, No. 118-30, Of. 508110111 Bogotá, ColombiaT: +57 1 6293891E: W: www.russellbedford.com.coLuis Carlos Robayo

Alexandra Arbeláez Cardona

Fernando Alberto Ramirez


CYPRUSLIMASSOLP.G.ECONOMIDES & CO LIMITEDChartered Certified Accountants30 Gr. Xenopoulou Street3106 Limassol, CyprusPostal Address:P.O. Box 531173300 Limassol, CyprusT: +357 25 559 000 E: W: www.pgeconomides.euPeter G. Economides (Tax/Corporate)

Andry Panteli (Accounting/Audit)

Andreas Raftis

Tatia Efstathiou-Leventi

Theodoros Savva

TOTALSERVE MANAGEMENT LTD Totalserve House17 Gr. Xenopoulou Street3106 Limassol, CyprusPostal Address:P.O. Box 544253724 Limassol, Cyprus T: +357 25 866 000E: W: www.totalserve.euPeter G. Economides (Tax/Corporate)

Eleana Economides (Corp./Int. Tax)

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

Raúl Ruiz B.

CROATIASee Correspondents.

LOCATIONS


CZECH REPUBLICPRAGUEEURO-TREND, S.R.O.Tax Advisors / Asset AppraisersEURO-TREND AUDIT, A.S.Auditors, Accountants & Corporate ConsultantsSenovážné nám. 978 / 23 110 00 Prague 1 Czech Republic T: +420 222 244 511 / 512E: W: www.eurotrend.cz Jir í Nekovár

Petr Rynes

DENMARKCOPENHAGENREVISION KØBENHAVN I/SApproved Auditors, State-Authorized Public Accountants and Registered Public AccountantsFinsensvej 80A, 1. sal 2000 Frederiksberg, DenmarkT: +45 7026 06 30 E: W: www.revisionkbh.dk Bo Andersen

Børge Nørvang JensenMads Lutz Jørgensen

Brian Hansen

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

Milagros Figuereo Balbuena

Alejandro Alberto Soto Job

ECUADORQUITORUSSELL BEDFORD ECUADOR, S.A.Av. República Oe3-30 y Ulloa Edificio Pinto HoldingQuito, EcuadorT: +593 2 2923 304 / 2922 885 / 2434 889 / 3317 794 E: W: www.russellbedford.com.ecRamiro Pinto

Renato Coronel

Iván Lara

Roberto Gallardo


EL SALVADORSAN SALVADORCORNEJO & UMAÑA, LTDA. DE C.V.Urbanización Cumbres de la Escalón Avenida las Cumbres No. 5-L San Salvador, El SalvadorT: + 503 2264 5604 / 8074 E: W: www.russellbedford.com.svLuis Alfredo Cornejo Martínez

Edwin David Umaña Mendoza

FINLANDHELSINKIWABUCO FINANCIAL SERVICES OYAccountantsEnergiakuja 300180 HelsinkiFinlandT: +358 9 6844 950E: W: www.wabuco.fiThomas Wahlström

Ilkka Pesonen

ECUADOR (CONTD.)

GUAYAQUILRUSSELL BEDFORD ECUADOR, S.A.Av. Jose Santiago Castillo y Justino Cornejo, Esquina Kennedy Norte, Guayaquil, EcuadorT: +593 4 2296 531 / 2296 533 E: Ramiro Pinto

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

Amira Thabet

Karim Dabbous

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

LOCATIONS


TAMPERETILITOIMISTO K.J. WESTERBERG & CO.Hatanpään valtatie 1333100 TampereFinlandT: +358 3 270 270 E: W: www.tilitoimistowesterberg.netKaj Westerberg

Tommy Westerberg

Laila Ojala

Jaakko Maijala

FRANCELYONPYRAMIDE CONSEILSExpertise comptable et commissariat aux comptesTax, Accounting, Audit and Business Advisory ServicesParc d’activité Greenopolis 31 rue Laure Diebold CS 50310 69337 Lyon Cedex 09 France T: +33 4 72 60 56 56 E: W: www.pyramide-conseils.frLudovic Riboulon

Stéphane Mottet

Alexis Hartmann

Offices in Villefranche-sur-Saône and Craponne.

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

Valérie Gerbault

Sébastien Raud

PARISTRANSPARENCE Conseil - Audit - Expertise38, avenue Hoche75008 Paris, FranceT: +33 1 58 36 50 00E: W: www.transparence-groupe.comDidier Langmantil (Corp Fin/Turnaround)

Claire Zuliani (Tax)

Catherine Franc (Public Sector)

Olivia Hennebert (Audit)


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

FRTG Group office in Darmstadt:David Gaß

FRTG Group office in Essen:Thomas Kuth

FRTG Group office in Krefeld:Oliver Heckner

FRTG Group office in Wuppertal: Dirk Rohde

FRTG Group offices also in Berlin, Bielefeld, Bremen, Hamburg, Leipzig, Rostock, Schwerin and Waldems.

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

Office also in Potsdam.

GERMANYBERLINDOMUS AGWirtschaftsprüfungsgesellschaftSteuerberatungsgesellschaft Lentzeallee 10714195 Berlin, GermanyT: +49 30 89 78 1222 / 89 78 10E: W: www.domus-ag.netProf. Dr. Klaus-Peter Hillebrand

Daniela Jochmann-Markus

Karl Fietzek

Thomas Winkler

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

LOCATIONS


MUNICHHAAS BACHER SCHEUERWirtschaftsprüfungsgesellschaft GmbH Thomas-Wimmer-Ring 380539 Munich, GermanyPostal Address:P.O. Box 26015580058 Munich, GermanyT: +49 89 64 20 13-0 E: W: www.hbs-wp.deWolfgang Hedel

Martin ZehetmairRegine Köppel

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

Klaus Huber

Thomas Geyer

Daniel Karl

Sascha Wieckenberg

Offices in Trossingen and Offenburg.

HALLE WESTFALEN / OSNABRÜCK / BIELEFELD / GÜTERSLOHTOMIK + PARTNER MBBWirtschaftsprüfungsgesellschaft SteuerberatungsgesellschaftKättkenstraße 8 33790 Halle in Westfalen GermanyT: +49 5201 8166-0 E: W: www.tomik-partner.deDr. Roland Tomik

Carsten Hüttemann (Audit)

Victoria Willcox-Heidner (Tax/Intl.Svs)

HAMBURGDOBERENZ UND PARTNERWirtschaftsprüfer - SteuerberaterFischertwiete 2, Chilehaus A 20095 Hamburg, Germany T: +49 40 46064-0 E: W: www.doberenz.deJohannes Lorenzen (Audit)

Dr. Rolf Dröge (Audit)

Sven Rothenbacher (Tax)

Burghard Solinsky (Tax)


HONDURASTEGUCIGALPAIRÍAS & ASOCIADOS S. DE R.L. Auditores y Consultores Colonia Humuya, Sendero Ámbito 2ª Calle #2129 Tegucigalpa, Honduras T: +504 2239 2663 E: W: www.iriasyasociados.com Carlos Fernando Zúniga Irías

María Irías de Zúniga

Raúl Edgardo Suazo

HONG KONG See China.

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

Vasileios Charissis

Vasileios Palmos

Eleftherios Krikzonis

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

Wendy Janeth García Miranda

Rocío de María García Miranda

LOCATIONS


INDIASHARP & TANNAN GROUP

MUMBAISHARP & TANNAN Chartered Accountants2nd Floor, Ravindra Annexe 194 Churchgate Reclamation Mumbai 400 020, India T: +91 22 6633 8343-7 / 2204 7722 E: W: www.sharp-tannan.com Farook M. Kobla

Shreedhar T. Kunte

Milind P. Phadke

Ramnath D. Kare

Ashwin B. Chopra

Edwin P. Augustine

Raghunath P. Acharya

Firdosh D. Buchia

P.S.K. MenonM.H. Motiwala

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

Dhiren Rambhia

Pramod BhiseHemal ModiSapan GandhiParthiv DesaiHemul DesaiAmit Shah

Office in Pune:802 Lloyds Chambersopp. Ambedkar BhavanDr. Ambedkar RoadPune 411 011, IndiaT: +91 20 2605 0802E:

Office in Baroda (Vadodara):“Geeta Kunj”, 1 Bhaktinagar Societybehind ABS Towers, Old Padra RoadBaroda 390 007, IndiaT: +91 26 5232 7672E:


GOASHARP & TANNAN Chartered Accountants215 Kamat Towers 9 EDC Complex, Patto, Panjim Goa 403 001, India T: +91 83 2664 4842 E: W: www.sharp-tannan.com Jamshed K. Delvadavala

Darryl C. Frank

Office in Mumbai:307-308 Green House, Green Street Fort, Mumbai 400 001, IndiaT: +91 22 2265 1847 / 1848

INDONESIAJAKARTARUSSELL BEDFORD SBRKAP SYARIEF BASIR DAN REKANRegistered Public Accountants RUSSELL BEDFORD INDOMITRAManagement ConsultantsPRATAMA INDOMITRA KONSULTANRegistered Tax ConsultantsSBR PARTNERLaw FirmGraha SBR Jl. Tanjung Barat Raya, No. 146 Jakarta Selatan 12530, IndonesiaT: +62 21 782 0681 / 0682 / 0683E: W: www.russellbedford.co.idSyarief Basir

Prianto Budi Saptono

Ahmad Sapudin

Tubagus Arief Prima

INDIA (CONTD.)

NEW DELHISHARP & TANNAN Chartered Accountants506 Ashok Bhawan 93 Nehru Place New Delhi 110 019, India T: +91 11 4103 2506 / 4103 3506 E: W: www.sharp-tannan.comRajkumar Khullar

Pavan K. Aggarwal

Office in Kolkata:No. 8B, Block B, 2nd FloorShree Krishna Chambers78 Bentick StreetKolkata 700 001, IndiaE: [email protected]

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

V. Viswanathan

P. Rajesh Kumar

Office in Bangalore:103 Midford House1 Midford Garden, off M.G. RoadBangalore 560 001, IndiaT: +91 80 2555 0987

LOCATIONS


IRELANDDUBLINCOONEY CAREYChartered Accountants, Taxation & Business AdvisorsThe CourtyardCarmanhall RoadSandyford, Dublin 18, IrelandT: +353 1 677 9000E: W: www.cooneycarey.ieAnthony R. Carey (Business Advisory)

Paul Leonard (Forensic / Mediation)

Des McCann (Audit)

John Comerford (Tax)

Gerry Higgins (Tax)

Mary Flanagan (Company Formation)

ISLE OF MAN (BRITISH ISLES)

DOUGLASSMP GROUP LIMITEDClinch’s House, Lord StreetDouglas, Isle of Man IM99 1RZT: +44 1624 683229E: W: www.smppartners.comSteve McGowan

Mark Denton

Martin Derbyshire

David Hudson

Oliver Peck

Justin Scott

Stephen Turner

Nigel Morris


ISRAELTEL-AVIVRAVEH, RAVID & CO.Certified Public Accountants32A Habarzel Street, 4th FloorTel-Aviv 69710, Israel T: +972 3 7676 999E: W: www.raveh-ravid.co.ilAbir Raveh

Itshak Ravid

Doron Cohen (Tax)

Eli Goldstein

Revital Tov-Shimoni

Helena Storm

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

Luca Borella

Claudia Branchini

MILANSTUDIO CORNOAziendalisti, commercialisti e avvocati internazionali Management, Accounting & Tax ConsultantsVia Mameli, 1120851 LissoneMilan, ItalyT: +39 039 2456792E: W: www.studiocorno.itFabio Corno

Giorgio Corno

ROMESITAX - STUDIO TRIBUTARIO INTERNAZIONALECertified Public Accountants, Tax & Business AdvisorsPalazzo Bernini Via della Mercede, 11 00187 Rome, ItalyT: +39 06 69924959 E: W: www.sitax.itFerdinando De Feo (Tax)

Franco Pichiorri (Audit)

Francesco Cicculli

Fabrizio Di Gravio

Paolo Parente

LOCATIONS


ROMERB AUDIT ITALIA S.R.L.Registered AuditorsVia Fabio Massimo, 88 00192 Rome, ItalyT: +39 06 3223675E: W: www.rbaudit.it Roberto Cadoni

Roberto Mallardo

Salvatore Colitta

JAPANSee Correspondents.

KAZAKHSTAN ALMATYRUSSELL BEDFORD BC PARTNERSInternational Auditing Company LLCInternational Consulting Firm LLCOf. 2, 44A Luganskiy Street Luganskiy - Satpayeva Almaty City 050051 Republic of KazakhstanT: +7 727 399 80 00 / 80 01 / 81 18 E: W: www.rbpartners.kzSholpanay Kudaibergenova

Dr. Margarita BassabikovaGaukhar TuimebayIrina Stavitskaya

Branch Offices in Aktobe and Astana.

KOREA (SOUTH) SEOULCHEON JI ACCOUNTING CORPORATION Ilheung Bldg. 8F Myeongdal-ro 65, Seocho-gu Seoul, KoreaT: +82 2 3700 2200E: W: www.wjac.co.krYonghyun Hwang

Hwanseok Choi

Kiwon Suh

KUWAITKUWAIT CITYRB BADER AL ABDULJADER & PARTNERSChartered Accountants & Business AdvisersPanasonic Tower, 18th Floor Fahad Al Salem Street, Qibla P.O. Box 5613 Safat 13057, Kuwait T: +965 2224 8717E: Bader Al Abduljader

K. V. Hari Prasad

Amir Abd El Hamid

Dr. Eyad A. Al Reshaid


MALAYSIAKUALA LUMPURRUSSELL BEDFORD LC& COMPANYChartered Accountants10th Floor, Bangunan Yee Seng15, Jalan Raja Chulan50200 Kuala LumpurMalaysiaT: +60 3 2031 8223E: W: www.russellbedford.com.myCecil CHIN Kim Chung

Yoshiyuki KATO (Japanese svs.)

LOH Kok Leong

TEOH Wuey Sze

Adeline THOR Sue Lyn

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

MAURITIUSContact Russell Bedford International, London.

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

Abdul Kader Saghir

Farouk Kishli

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

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

Laurent Kind

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

LOCATIONS


RUSSELL BEDFORD SAN LUIS POTOSÍ(Branch Office)Octavio Arenas Solano

RUSSELL BEDFORD CELAYA(Branch Office)Gonzalo Hernández Hernández

RUSSELL BEDFORD AGUASCALIENTES (Branch Office)Roberto Torres Castañeda

Raymundo Martínez Saucedo

RUSSELL BEDFORDLA PAZ – LOS CABOS(Branch Office)Cipriano Alberto Ceseña Coria

Imelda Ceseña Ceseña

RUSSELL BEDFORDQUERÉTARO(Branch Office)Héctor Malo Flores

RUSSELL BEDFORDCIUDAD JUÁREZ(Branch Office)Esteban Estrada Madrid

Eric Israel García Vergara

Daniel Véliz Miranda

MEXICOMEXICO CITYRUSSELL BEDFORD MÉXICOCertified Public Accountants, Consultants & LawyersMiguel de Cervantes Saavedra No. 301, Piso 2 Torre Sur Col. Granada, C.P. 11520 Miguel Hidalgo, Mexico City, MexicoT: +52 55 5262 4800E: W: www.russellbedford.mxJorge Jiménez

Javier Jiménez

Claudia Cantellano

Gabriel Manrique

José Rodríguez

Asunción de la O

Fernando Velázquez

Héctor Negrón

Gilberto Morales

Patricio Iturralde

Ambrosio Gómez

Juan José Morales

Ricardo Reyes

RUSSELL BEDFORD MÉRIDA(Branch Office)Eduardo Crespo Roldán

Salvador Maás


TIJUANARUSSELL BEDFORD TIJUANACertified Public Accountants, Consultants & LawyersGermán Gedovius No. 10411-201Condominio del Parque, Zona Río22010 Tijuana, Baja CaliforniaMexicoPostal Address: P.O. Box 8876Chula Vista, CA 91912, USAT: +52 664 684 0585 E: W: www.russellbedford.mxRoberto Encinas

Héctor Santillán

CULIACÁNRUSSELL BEDFORD CULIACÁNCertified Public Accountants, Consultants & LawyersAv. Álvaro Obregón y Rosales No. 623-117 Norte Edif. Clouthier, Col. Centro 80000 Culiacán, SinaloaMexicoT: +52 667 715 2831E: W: www.russellbedford.mxFrancisco Javier Gaxiola Godoy

Luis Eduardo Torres Gutiérrez

MEXICO (CONTD.) GUADALAJARARUSSELL BEDFORD GUADALAJARA Certified Public Accountants, Consultants & LawyersAv. México No. 2436 Col. Ladrón de Guevara 44600 Guadalajara, Jalisco Mexico T: +52 33 3642 2003E: W: www.russellbedford.mxJ. Ernesto López Acosta

Andrés Verduzco Cota

Híram Briseño Hanon

Julio Antonio Mange Romano

Jaime Humberto Salcedo Sainz

Guillermo de la Torre Barba

MONTERREYRUSSELL BEDFORDMONTERREYCertified Public Accountants, Consultants & LawyersPrivada Rhin Sur No. 650 Col. Centro, 64000 Monterrey Nuevo León, MexicoT: +52 81 8345 7000E: W: www.russellbedford.mxBaldomero Riojas

Eloy Zambrano

Ricardo Troncoso

RUSSELL BEDFORD SALTILLO(Branch Office)Eloy Zambrano

LOCATIONS


PUEBLARUSSELL BEDFORD PUEBLACertified Public Accountants, Consultants & LawyersTeziutlán Sur No. 38 Esq. 3 Poniente, Col. La Paz 72160 Puebla, Puebla MexicoT: +52 222 245 5730E: W: www.russellbedford.mxArmando Águila Baeza

Emilio Antonio Román Villatoro

Humberto Ahuactzin Ortega

José Ramón Camino Monroy

Xochitl Contreras Olvera

Esteban Macuil Rodríguez

RUSSELL BEDFORD VERACRUZ(Branch Office)Oscar Heredia Cruz

MEXICALIRUSSELL BEDFORDS.L. RÍO COLORADO Certified Public Accountants, Consultants & LawyersAv. Félix Contreras Núm. 1800 Col. Residencias, 83448 San Luis R.C., Sonora MexicoT: +52 653 534 6950 / 686 568 1450E: W: www.russellbedford.mxJoel Torres Gutiérrez

Adán Rodríguez Beltrán

RUSSELL BEDFORD MEXICALI(Branch Office)Joel Torres Gutiérrez

Ilian Márquez Lamarque


SCHIPHOL–AMSTERDAMSTOLP + KABConsultants and AccountantsSpoorstraat 34 P.O. Box 154 2370 AD Roelofarendsveen The NetherlandsT: +31 71 3315200 E: W: www.stolpkab.nlMichiel Polman (SME)

John Kret (Tax)

Kees van Leeuwen (Audit)

ROTTERDAM STOLP + KABConsultants and AccountantsGentseweg 10 2803 PC Gouda The Netherlands T: +31 18 2512833 E: Edwin Kleefstra (Tax)

Offices in Barendrecht, Leiden and Zoeterwoude.

NICARAGUASee Correspondents.

NORWAYSee Correspondents.

MOROCCOSee Correspondents.

NEPALSee Correspondents.

NETHERLANDSAPELDOORNBOONAccountants & BelastingadviseursChristiaan Geurtsweg 1 7335 JV Apeldoorn The NetherlandsT: +31 55 5498500 E: W: www.boon.nlA. René Boon

Jan W.A. van der Put

G. René Rotscheid

THE HAGUESTOLP + KABConsultants and AccountantsCharlotte van Pallandtlaan 24 2272 TR Voorburg The Netherlands T: +31 70 3209355 E: W: www.stolpkab.nlMichaël Peffer (Tax)

Erwin Toet (SME)

Roy ter Heijden (Audit)

LOCATIONS


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

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

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

RAWALPINDI / ISLAMABADRAHMAN SARFARAZ RAHIM IQBAL RAFIQChartered Accountants 48, Street 19, Clifton TownshipAdyala RoadRawalpindi, PakistanT: +92 51 5572 667 M: +92 33 3563 1449E: Mahmud ul Hasan

PANAMASee Correspondents.

PERULIMARUSSELL BEDFORD PERÚAudit · Consulting · Tax · Legal138 José Pardo Avenue Suite 1103Lima 18, PeruT: +51 1 447 7398 / 1925E: W: www.russellbedford.com.peMaritza Barzola

Giuliana Bonelli

Roxana Miguel

Luis Marino


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

Paulo Chaves

Rui Glória

PUERTO RICOSAN JUANFPV & GALÍNDEZ CPAS, PSC Certified Public Accountants Urb. Pérez Morris 19 Ponce Street San Juan, Puerto Rico 00917Postal Address: P.O. Box 364152 San Juan, Puerto Rico 00936-4152T: +1 787 764 5049 / 787 725 4545 E: W: www.fpvgalindez.comJulio A. Galíndez

Marcos A. Claudio

Rafael Nieves

Kenneth Rivera

Axel Ramírez

Consultant: Rafael Pérez-Villarini

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

Madonna Mia S. Dayego

POLANDWARSAWRUSSELL BEDFORD POLANDSP. Z O.O.Tax, Audit, Accounting, Law, Corporate Finance & TrainingRUSSELL BEDFORD POLAND AUDYT SP. Z O.O.RUSSELL BEDFORD DMOWSKI I WSPOLNICY SP.K.Antares ul. Marynarska 11 02-674 Warsaw, PolandT: +48 22 299 01 00 / 276 61 80E: W: www.russellbedford.plDr. Andrzej Dmowski

Graz

.yna Zaremba

Dr. Rafał Nawrot

Leszek Dutkiewicz

Jacek Kalinowski

Offices in Katowice, Poznan, Wrocław and Gdynia.

LOCATIONS


RUSSIAN FEDERATIONSAINT PETERSBURGASB AUDIT COMPANYNevsky Prospect 104, lit. A, 9-H Saint Petersburg 191025 RussiaT: +7 812 272 63 89 / 448 24 76 E: W: www.asbaudit.ruNatalya Ershova

Tatyana MiroshnichenkoIrina IurinaAndrey Motoshin

Office in Sosnovy Bor.

SAUDI ARABIARIYADH RUSSELL BEDFORD ALHOSHANCertified Public Accountants & Consultants4th Floor, Olaya Building Olaya Main Street, Olaya Riyadh, Saudi ArabiaPostal Address: P. O. Box 52654 Riyadh 11573, Saudi ArabiaT: +966 1 4649166 E: W: www.alhoshan.comOmar M. AlHoshan

Dr. Ahmed Baraka

Khalid Bardaweel

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

Mutasim Mukhaimer

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


SPAINGRUPO ESPAÑOL RUSSELL BEDFORDA national network of independentfirms with offices in key locationsthroughout Spain.

Please see: www.russellbedford.com.es

BARCELONAGNL RUSSELL BEDFORD AUDITORSAuditores – Censores Jurados de CuentasRegistered AuditorsASEPYME BCN, S.A.P.EconomistasAccountancy, Tax and Payroll AssistanceC/ Josep Irla i Bosch 1-3, Bajo08034 Barcelona, SpainT: +34 93 205 33 01E: E: W: www.gnlauditores.comW: www.asepyme.esRicardo García-Nieto Conde

Juan Luis Larrumbe Lara

Ricardo García-Nieto Serratosa

SINGAPORESTEVEN TAN RUSSELL BEDFORD PACPublic Accounting Corporation25 International Business ParkGerman Centre #04-22/26Singapore 609916T: +65 6222 7088 / 7777E: W: www.strb.com.sgSteven Tan

Douglas Tan

Andrew Lim

Wong Kok Siong

Soo Geok Keen

SOUTH AFRICAJOHANNESBURGWATERMARK AUDITORS INCORPORATEDGround Floor, Unit 2 Fourways Manor Office Park1 Macbeth Avenue, Cnr. Roos StreetFourways 2055, South Africa

Postal Address:PO Box 2295, Lonehill 2062South AfricaT: +27 11 705 0000E: W: www.watermarkgroup.co.zaNick Reed

Bradley Riemer

Alex Short

LOCATIONS


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

Nerea Bengoa Arzac

Eider Ibarzabal Barrenechea

Jonathan Felgueroso Conde

VALENCIARUSSELL BEDFORD ESPAÑAAuditing and Consulting Services C/ Transits 2, 1º B46002 Valencia, SpainT: +34 963 106 046E: W: www.russellbedford.esGabriel Martínez García

Jaime Salvador García

Tax and Legal ServicesC/ Transits 2, 1º C, D46002 Valencia, SpainT: +34 96 350 9353E: José Manuel Ojeda López

Sergio López Fornas

José Luis de Tomás

MADRIDRUSSELL BEDFORD ESPAÑAAuditing and Consulting ServicesPl de Carlos Trias Bertrán 4 28020 Madrid T: +34 91 418 45 37 / 38 E: Gabriel Martínez García

Amador de Fez Pérez

ZARAGOZANAVARRO Y LLIMA, S.L.P.Economistas, Auditoresy Asesores FiscalesPaseo Sagasta 45, 3º Izq.50007 Zaragoza, SpainT: +34 976 250 015E: W: www.navarroyllima.comEsperanza Llima

Esther Navarro

NAVARRO LLIMA ABOGADOS, S.L. Asesores Legales y TributariosPaseo Independencia 24-26, 6º, 3a

50004 Zaragoza, SpainT: +34 976 974 720E: W: www.navarrollimaabogados.comJaime J. Navarro


SWITZERLANDGENEVAAUDICONSULT SA AUDICONSULT, RUSSELL BEDFORD (ARB) SASociété fiduciaire et de révision /Public accountants and consultants15, rue du CendrierP.O. Box 1106 1211 Geneva 1, SwitzerlandT: +41 22 732 12 20E: W: www.audiconsult.ch Joseph E. Riedweg

Ludmila Koroleva (Legal)

Yury Kudryavtsev (Tax)

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

SRI LANKASee Correspondents.

SWEDENLR REVISION & REDOVISNINGA national network of independent firms with offices in some 50 locations throughout Sweden.

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

Primary contacts:

STOCKHOLMLR REVISION & REDOVISNING SVERIGE ABHolländargatan 22 SE-113 59 Stockholm, SwedenT: +46 8 545 882 39M: +46 705 95 92 90 / 727 00 20 30W: www.lr-revision.seMartin Johansson

Marie Ekström

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

LOCATIONS


TAICHUNGJIANG SHENG & CO., CPASCertified Public Accountants12-2F, No. 89, Po-Kuan Rd. N. District, Taichung City, TaiwanT: +886 4 2328 7539E: W: www.russellbedford.com.twCheng-Hsiang HU

KAOHSIUNGJIANG SHENG & CO., CPASCertified Public Accountants15-2F, No. 211, Chung-Cheng 4th Rd. Chieng-Chin District Kaohsiung City, TaiwanT: +886 7 241 1622E: W: www.russellbedford.com.twYi-Liang WU

TANZANIASee Correspondents.

THAILANDBANGKOKA.M.T. & ASSOCIATESAccounting, Management & Tax Services491/27 Silom Plaza, Silom Road Bangruk, Bangkok 10500 ThailandT: +66 2 234 1676 / 234 1678 / 237 2132E: Prof. Kesree Narongdej

Natsarak Sarochanunjeen Chaiyath Angsuwithaya

TUNISIASee Correspondents.

TURKEYANKARADMF SYSTEM INTERNATIONALIndependent Auditing, Consulting & Certified Public Accounting Co.Eskisehir Yolu 9 Km. Tepe Prime B Blok, Kat 13, No. 100 06800 Ankara, TurkeyT: +90 312 285 77 50E: Aslan KAYA

Branch Offices:DMF Istanbul Barbaros Bulvari No. 47/9 34353 Besiktas Istanbul, TurkeyT: +90 212 258 64 04E: Ömer YOLOGLU

DMF Izmir 295-2 Sokak No. 1 Ege Sun PlazaA Block No. 65635010 BayrakliIzmir, TurkeyT: +90 232 435 63 33E: Serdar KARAAGIN


UKRAINE KIEVRUSSELL BEDFORD RCG Audit and Business Advisory Services 5 Spaska St., 6th Floor Kiev 04071 Ukraine T: +380 97 927 5801 / 44 281 2340 / 44 281 2344 E: W: www.riqueza.com.uaIryna Shtefano

Alexander Tkachuk

Dmytro Tkachenko

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

Stephen Banks

John Donnelly

TURKEY (CONTD.) DMF Konya Beyazıt Mahallesi Sultan Cem CaddesiA Plaza No. 33/304 42040 SelçukluKonya, TurkeyT: +90 332 322 42 50E: Sevki ÜNAL

DMF Mersin Kuvai Milliye CaddesiMertim Ticaret MerkeziGökdelen Binasi Kat 9, No. 182/18333070 Mersin, TurkeyT: +90 324 336 08 30E: Ali TÜMAY

ISTANBULULUSAL BAĞIMSIZ DENETIM VE YMM A.Ş.Independent Auditing, Consulting & Certified Public Accounting Co.Yenibosnamerkez Mh. Kuyumcular Sk. Istanbul Vizyon Park Merkez Plaza, Kat. 6, No. 195-196 Bahçelievler Istanbul, TurkeyT: +90 212 446 40 00 E: W: www.ubdt.com.trHasan YÜCEER

Deniz SENALP

Ula Taylan AYDEMIR

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

LOCATIONS


MANCHESTERHALLIDAYS Chartered Accountants Riverside House Kings Reach Business Park Yew Street, Stockport SK4 2HD United KingdomT: +44 161 476 8276 E: W: www.hallidays.co.uk Nigel Bennett Anna Bennett (Audit)

Philip Eagle (Tax)Valerie WainPaul Whitney

Philip Jones

UNITED KINGDOMLONDONLUBBOCK FINE Chartered Accountants Paternoster House 65 St Paul’s Churchyard London EC4M 8AB United KingdomT: +44 20 7490 7766E: W: www.lubbockfine.co.uk Jeff Gitter

Pankaj Shah

Laurence Newman

Naresh Shah

Rohit Majithia

Russell Rich

Mark Turner

Lee Facey

Stephen Banks

Andrew Noton

Neil Williams

Phil Moss

Clare Munro

Consultants:Geoffrey Goodyear (Int. Tax)

Anthony Sober


UNITED STATES OF AMERICACALIFORNIALOS ANGELESROSE, SNYDER & JACOBS LLPAccountants & Advisors15821 Ventura Boulevard Suite 490 Encino, California 91436 United States of AmericaT: +1 818 461 0600 E: W: www.rsjcpa.comTony A. Rose

Gregory D. Snyder

Jonathan L. (Jake) Jacobs

Shana Merrill

Julie J. Choi

Craig M. Frye

Alan I. Kazden

Rebecca Maggard

Stephane Vachon

SAN FRANCISCOPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants505 Sansome StreetSuite 850San Francisco, CA 94111United States of AmericaT: +1 415 399 1330E: W: www.pmbhd.comNoel McNabola (Tax)

Branch Office in Seattle:3161 Elliott Avenue, Suite 350Seattle, WA 98121United States of AmericaT: +1 206 282 2656Chris Cardwell

Branch Office in Spokane:1312 North Monroe Street, Suite 146Spokane, WA 99201United States of AmericaT: +1 877 762 4360Chris Cardwell

LOCATIONS


MASSACHUSETTSBOSTONRUCCI, BARDARO & FALZONE, PC Certified Public Accountants and Business Advisors 500 Unicorn Park Drive, First Floor Woburn, Massachusetts 01801United States of AmericaT: +1 781 321 6065E: W: www.rbfpc.comWilliam (Bill) F. Rucci, Jr

Paul Bardaro

Salvatore P. Falzone, Jr

Ronald W. Baptista

Vincenzo Botta

Branch Office in Atkinson, New Hampshire.

FLORIDAMIAMIALONSO & GARCÍA, P.A.Certified Public Accountants and Business Advisors5805 Blue Lagoon Dr., Suite 200 Miami, FL 33126 United States of AmericaT: +1 305 448 3898E: W: www.alonso-garcia.comDomingo Alonso

Beatriz Ordoñez

Federico Bregni

GEORGIAATLANTAWILLIAMS BENATOR & LIBBY, LLPCertified Public Accountants and Consultants 1040 Crown Pointe ParkwaySuite 400 Atlanta, Georgia 30338United States of AmericaT: +1 770 512 05 00E: W: www.wblcpa.comBruce V. Benator

Kevin J. Hedrick (Tax)

Steven G. Horn (Tax)

Todd Koransky (Tax)

Petra Orquiola (Audit)

Laura E. Speir

Patricia A. Yeager


PENNSYLVANIAPHILADELPHIATAIT WELLER Certified Public Accountants 1818 Market St., Suite 2400 Philadelphia, PA 19103 United States of AmericaT: +1 215 979 8800 E: W: www.taitweller.comHarry B. DeVerter

Linda L. Kaufmann

James Mahoney

Karen P. Vento

Richard A. Wagner

Leonard J. DiPietro

Stacy Cullen

Offices in New York, NY and Iselin, NJ.

UNITED STATES OF AMERICA (CONTD.)

NEW YORKNEW YORK CITYSPIELMAN KOENIGSBERG & PARKER, LLP Certified Public Accountants 1745 Broadway, 18th Floor New York, NY 10019 United States of AmericaT: +1 212 453 2500 E: W: www.skpny.comRichard L. Koenigsberg

Gary S. Parker

Lawrence J. Spielman

Jonathan B. Taylor

Donna J. Naveo

Dan Lipman

LOCATIONS


HOUSTONPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants3 Greenway Plaza, Suite 1575 Houston, TX 77046 United States of AmericaT: +1 832 301 3001E: W: www.pmbhd.comDavid Forrest (Audit)

Wally Helin (Tax)

VIRGINIAWASHINGTON D.C.KAISER SCHERER & SCHLEGEL, PLLCCertified Public Accountants1410 Spring Hill Road, Suite 400 Mclean, VA 22102 United States of AmericaT: +1 703 847 4660E: W: www.kssacct.comElizabeth Kaiser

Ned Scherer

Jeff Schlegel

Ann Bryan

Hicham El Ouardighi

G. D. Arnold, III

Terri Meidlinger

Bonnie Roth

TEXASAUSTINPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants5918 West Courtyard Drive Suite 500, Austin, TX 78730United States of AmericaT: +1 512 258 9670E: W: www.pmbhd.comTom Donovan (Audit)

Norman Trubee (Tax)

Don McPhee (Audit)

Kelly Logan (Tax)

Chris Bona (Audit)

DALLASPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants5550 Lyndon B. Johnson Freeway Suite 750, Dallas, TX 75240United States of AmericaT: +1 972 788 5315E: W: www.pmbhd.comJeff Jamieson (Audit)

Jim Kearby (Tax)

Jim Hodges (Tax)

Mary Hennington (Tax)

Kathy Still (Audit)


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

Hung Duy Pham

HO CHI MINH CITYRUSSELL BEDFORD KTC Accounting - Audit - Tax - ConsultingLevel 4, 162B Dien Bien Phu Ward 6, District 3 Ho Chi Minh City, VietnamT: +84 8 6290 9980 E: W: www.russellbedford.vnVan Anh Thai

Le Quang Hai

YEMENSee Correspondents.

ZIMBABWESee Correspondents.

URUGUAYSee Correspondents.

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

Aurora Esteban

Pedro Conde

LOCATIONS

47

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

ALGERIA

CABINET D’AUDIT AZZOUZ Expertise Comptable, Audit & Conseils

85 Didouche Mourad StreetAlgiers, Algeria

T: +213 770 572 163 E: W: www.cabinet-azzouz.com

Salim Azzouz

Branch Offices: 11 Soumam StreetOran, Algeria

1 Rue Belkacem Ben Yahia Beymouth, Mostaganem Algeria

AUSTRALIA (BRISBANE)

WESSELS & CO PTY LTD Chartered Accountants and Registered Auditors

AUSTRALIAN FINANCIAL REPORTING SERVICES PTY LTD

Level 7, 320 Adelaide Street Brisbane, QLD 4000Australia

T: +61 7 3010 9764 E: W: www.wessels.com.auW: www.ausfrs.com.au

Wayne Wessels

Marjorie Wessels

BANGLADESH

AHMAD & AKHTAR Chartered Accountants

BCIC Bhaban (3rd Floor) 30-31 Dilkusha C/A Dhaka-1000, Bangladesh

T: +880 2 9561289 E: W: www.aacabd.org

Mohammed Akhtar Kamal

Kanchi Lal Das

Mohammad Shaheed

M. Zabed Ali Mridha

Mst. Makshuda Begum

Md. Abu Rayhan

M. Muniruzzaman

Gouranga Saha

Mohammad Naser

Branch Offices in Dhaka and Chittagong.

BOSNIA AND HERZEGOVINA

MERFI D.O.O. SARAJEVOAuditing Company

Porodice Ribar 37 71000 Sarajevo Bosnia and Herzegovina

T: +387 33 521 195 / +387 61 172 276 E: W: www.merfi.ba

Azra Krajšek

Adrian Mataradžija

CROATIA

MERVIS D.O.O. Audit & Accounting Services

Miroslava Krleze 3AHR - 51 000 RijekaCroatia

T: +385 51 312 356 E: W: www.mervis.hr

Ljubica Juranović-Skocic

Andrej Skocic

JAPAN

TOKYO CHUO AUDIT CORPORATION

Sanju Building, 5F 3-2-4 Hatchobori, Chuo-ku Tokyo 104-0032, Japan

T: +81 3 5542 2590 E: W: www.tokyo-chuo.or.jp/English

Yoshiharu Ueno

Nobumoto Mori

MOROCCO

AUDIT CONCEPT Expert Comptable – Commissaire aux Comptes

13-15, Avenue Houmane El Fetouaki, Casablanca Morocco

T: +212 522 20 40 30 / 20 00 32 E:

Rachid Boubakry

NEPAL

B & B ASSOCIATES Chartered Accountants

201/46 Ramshahpath Thapathali Kathmandu-11, Nepal

Postal Address: P.O. Box 12149 Kathmandu, Nepal

T: +977 1 4263208 E: W: www.bnb.com.np

BM Dhungana

Deepak Shivakoti

CORRESPONDENTS

48

NICARAGUA

ULLOA MORALES & CÍA

Bo. Costa Rica, Semáforos antiguo Cine Colonial, 2 cs. al Oe 1c. al Sur, Portón Verde Managua, Nicaragua

Postal Address: Apartado Postal SL-161 Managua, Nicaragua

T: +505 2248 3870 / 8886 7393 E:

David Ulloa Morales

Juan José Ulloa Morales

Gustavo Adolfo Luna

Samuel de Jesús Ulloa Garay

NORWAY

NITTER AS

P.O. Box 19 – Fekjan 7b N-1378 Nesbru, Norway

T: +47 66 98 02 00 E: W: www.nitter.as

Halfdan Nitter

PANAMA

ARVA Contadores Públicos Autorizados

Edificio Don Antonio, Calle F El Cangrejo, Panama City Panama

T: +507 223 4486 E: W: www.arvacontadores.com

Juan Carlos Acosta

Derick Brown

SRI LANKA

JAYASINGHE & CO. Chartered Accountants

No. 94/12 Kirulapone AvenueColombo 05, Sri Lanka

T: +94 11 2512069 E: E: W: www.aajco.lk

Asoka Jayasinghe

Athula Ranaweera

Indranee Jayasinghe

Devinda Mendis

Iroshee Jayathilaka

Gerald Nanayakkara

Inoka Karunarathna

TANZANIA

HANIF HABIB & CO. Certified Public Accountants

India Street, Plot 304/102 Dar Ceramica Building 6th Floor, Office No. 6B Dar-es-Salaam, Tanzania

Postal Address: P.O. Box 21885 Dar-es-Salaam, Tanzania

M: +255 785020404 E: W: www.habibadvisory.com

Hanif Habib

Nooreen Habib

TUNISIA

ORGA AUDIT TUNIS

22, rue des Jasmins 2080 Nouvelle Ariana Tunis, Tunisia

T: +216 71 700 512 / 515 E: W: www.orga-audit.com

Mohamed Salah BEN AFIA

Monoom BEN AHMED

ORGA AUDIT SOUSSE

12, rue Belkhir, Khezama Est Sousse, Tunisia

T: +216 73 274 054

Tarek BEN HAJ ALI

Wadii BAAZIZ

URUGUAY

MFA CONTADORES PÚBLICOS

Juncal 1378, Office 1004 Montevideo, Uruguay

T: +598 2908 0700 E: W: www.mfa.com.uy

Federico Moares

Bruno Foggiato

CORRESPONDENTS

49

YEMEN

DAR ALMOHASABA HASSAN AL-DAILAMI & CO Certified Public Accountants

P.O. Box 11364 Commercial Center Hadda Street, Sana’a, Yemen

T: +967 1 570577 / 570705 E: W: www.dar-ycpa.com

Hassan Al-Dailami

Hassan A. Hantoosh

Alhassan Al-Qotari

ZIMBABWE

VALI & CO. Chartered Certified Accountants

No. 8 Maiden Drive, Highlands Harare, Zimbabwe

T: +263 47 46621 / +263 47 46643 E: E: W: www.vali.co.zw

Ephraim C. Mbodza

Jabulani Mavimba

Edward Ngonidzashe Mbodza

Edwin K. Mbodza

Kelvin K. Dzwene

www.russellbedford.com

Regularly updated directory listings are available via our mobile apps for iPhone and Android.

Directory 2016 - russell-bedford.s3.amazonaws.com · tax advisers and business consultants. ......

Documents

Transcript of Directory 2016 - russell-bedford.s3.amazonaws.com · tax advisers and business consultants. ......