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Russell Bedford International

Directory 2017

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 December 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.

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CONTENTSINTRODUCTION 2

AUDIT QUALITY CONTROL 6

MANAGEMENT & CONTACTS 8

LOCATIONS:

CORRESPONDENTS 48

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

LEBANON 28LUXEMBOURG 28MALAYSIA 28MALTA 29MAURITIUS 29MEXICO 29MOROCCO 31NEPAL 32NETHERLANDS 32NICARAGUA 33NORWAY 33PAKISTAN 33PANAMA 33PARAGUAY 33PERU 34PHILIPPINES 34POLAND 34PORTUGAL 35PUERTO RICO 35QATAR 35ROMANIA 35RUSSIAN FEDERATION 36SAUDI ARABIA 36SINGAPORE 36SOUTH AFRICA 36SPAIN 37SRI LANKA 38SWEDEN 38SWITZERLAND 39TAIWAN 40TANZANIA 40THAILAND 40TUNISIA 40TURKEY 40UKRAINE 41UNITED ARAB EMIRATES 42UNITED KINGDOM 42UNITED STATES OF AMERICA 43URUGUAY 47VENEZUELA 47VIETNAM 47YEMEN 47ZIMBABWE 47

02

RUSSELL BEDFORD INTERNATIONAL

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

Business without boundaries…

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,


05

All the expertiseyou need…

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.

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 2016) are designated in the Locations section of this Directory by the following symbol:

Further firms will gain approved status in 2017, upon completion of the current year’s quality control review process.

08

MANAGEMENT & CONTACTS

INTERNATIONAL BOARD OF MANAGEMENT

William (Bill) F. Rucci, Jr Chairman

Alan Bezzant CEO

Tony Carey EMEA

Tom Donovan North America

Julio A. Galíndez North America

Klaus-Peter Hillebrand EMEA

Jorge Jiménez Lizardi Latin America

Laurence Newman EMEA

James Ngai Asia-Pacific

Daniel Ryba Latin America

Bruce Saward Asia-Pacific

As at December 2016

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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

Susan Barron Marketing Assistant

Vanessa Clark Company Secretary & Administrator

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

ALGERIASee Correspondents.

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

Carlos Florêncio

Rui Glória

ARGENTINABUENOS AIRESRUSSELL BEDFORD ARGENTINAConsultoría - Outsourcing - ImpuestosLima 287, 5° piso, ‘A’C1073AAE - Buenos Aires, Argentina T: +54 11 4381 0220

W: www.russellbedford.com.arDaniel Intile

Adolfo Tombolini

Gabriela Brkusic

LOCATIONS

RUSSELL BEDFORD ARGENTINAAuditoría - Consultoría Impuestos - ActuarialTucumán 829, 6° piso C1049AAQ - Buenos Aires, ArgentinaT: +54 11 4328 5432

W: www.russellbedford.com.arJuan Bettinelli

Ariel Goñi

Esteban Mazzitelli

Daniel Ryba

Diego Kelln

AUSTRALIAADELAIDELEE GREEN & CO PTY LTDStrategic AccountantsFirst Floor, 190 Fullarton Road Dulwich, South Australia, 5065 Postal Address: P.O. Box 218, Kent Town SA 5071, Australia T: +618 8333 3666

W: www.leegreen.com.au Thomas Green (Business Advisory)

Robert Lee (International Business)

David Charlesworth (Audit)

Michael Sweeney (Tax)

Mike Levy (Indigenous Business)

BRISBANESee Correspondents.

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

SYDNEYContact Russell Bedford International, London.

AUSTRIAVIENNART REVISIONSTREUHAND Wirtschaftsprüfungsgesellschaft mbHGußhausstraße 41040 Vienna, AustriaT: +43 1 586 55 61 - 0

W: www.revisionstreuhand.atUniv. Prof. MMag. DDr. Wolfgang A. Wiesner, PhD

Mag. Franz Schwarzinger

Wolfgang Happich

Mag. Kurt Wurmitzer

MELBOURNESAWARD DAWSONChartered Accountants20 Albert Street Blackburn, Victoria 3130AustraliaPostal Address:P.O. Box 256Blackburn, Victoria 3130AustraliaT: +61 3 9894 2500

W: www.sawarddawson.com.auBruce Saward (Tax / Consulting)

Peter Shields (Audit)

Tim Flowers (Audit / Consulting)

Joshua Morse (Business Svs. / Tax)

Jeff Tulk (Audit)

PERTHSTANTONS INTERNATIONALAccountants and ConsultantsLevel 2, 1 Walker AvenueWest Perth 6005, Western AustraliaPostal Address:P.O. Box 1908West Perth, WA 6872, AustraliaT: +61 8 9481 3188

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).


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

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 1408

Mario Alberto Quinteros Dávila

BOSNIA AND HERZEGOVINASee Correspondents.

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

W: www.bestaudit.azAnar Guliyev

Asif Shamilov

Ehliman Beydullayev

BELGIUMANTWERPWOUTERS, VAN MERODE & CO.B.V.B.A.BedrijfsrevisorenBredastraat 140 B302 B-2060 Antwerpen, BelgiumT: +32 3 355 50 90

W: www.wouters-vanmerode.beDirk Wouters

Joris Van Merode

Erik Bauwelinck

LOCATIONS


BRAZIL CURITIBAVALUCONCEPTAudit • Tax • Consulting • Outsourcing • Corporate FinanceAv. Heitor Alencar Furtado, 3415 Ecoville, Curitiba, PR, BrazilT: +55 41 3015 5888 T: +55 41 3090 1300

W: www.valuconcept.com.br W: www.a3capital.com.brWesley Figueira (Audit/Tax)

Emanuele Solyom (Consulting) Paulo Martins Jr. (Outsourcing/IT)Lilian Lambert (Risk Advisory) Thais Feltrim (Consulting) Luis Gelinski (Corp Fin)Eduardo de Oliveira (Corp Fin)Elias Cerqueira (Audit)

Office also in São Paulo.

JARAGUÁ DO SULVALUCONCEPTAudit • Tax • Consulting • Outsourcing • Corporate FinanceRua Cel. Procópio Gomes de Oliveira 430, Suite 8E, Jaraguá do Sul Santa Catarina/SC, BrazilT: +55 473 376 2220 T: +55 479 144 5507

Tiago Coelho Przywitowski (Tax)Renato Vieira de Avila (Legal Svs)

BULGARIAVARNAPRIMORSKA AUDIT COMPANY OOD Assurance & Financial Consultancy104 General Kolev Street Floor 5, Ap. 329002 Varna, Bulgaria T: +359 52 608 874 / 875

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


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

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 1300

W: www.krp.caHarris Kligman

Ralph Rabinowicz

Marshall Egelnick

Hartley Cohen

George Grignano

Jie (Jenny) Lian

Armando Iannuzzi (Tax)

LOCATIONS


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

Naresh Shah

Stephen Banks

CHILESANTIAGORUSSELL BEDFORD CHILE Auditores, Asesores Contables, Tributarios y FinancierosRosal 331, Piso 4, Sector LastarriaSantiago Centro, Santiago, ChileT: +56 2 22 5502400

W: www.russellbedford.clMiguel Pavez B.

Eledinda Ramírez M.

Claudia Cornejo M.

Eduardo del Campo (Audit)

Raúl Muñoz P. (Tax)

Ricardo Henriquez (Risk Advisory)

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

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


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

W: www.jialiangcpa.cnCharles WANG

Jason LU

Jianhua QUEMin CHENHongyu LINJennie XU

COLOMBIABOGOTÁRUSSELL BEDFORD COLOMBIA S.A.S.Audit, Accounting, Tax & Legal, Consulting, Outsourcing ServicesAvenida 19, No. 118-30, Of. 508110111 Bogotá, ColombiaT: +57 1 6293891

W: www.russellbedford.com.coLuis Carlos Robayo

Alexandra Arbeláez Cardona

Fernando Alberto Ramirez

CHINA (CONTD.)

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 0260

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

LOCATIONS


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 0201

W: www.russellbedford.cr Fernando Sánchez Castillo

Mariam Bermúdez Alfaro

José F. Sánchez Pacheco

CROATIASee Correspondents.

CYPRUSLIMASSOLISOTAXChartered Certified Accountants & Registered Auditors Chartered Tax Advisers8 Chrysorrogiatissis Street 3040 Limassol, CyprusPostal Address: P.O. Box 56170 3305 Limassol, Cyprus T: +357 25 274 100

W: www.auditcy.comNicos Charalambides

Costas Laoutaris

Angelica Papanidou

NICOSIAINTERTAXAUDITAudit - Tax - Assurance 18 Navarinou Street Navarino Business Centre Agios Andreas 1100 Nicosia, CyprusPostal Address: P.O. Box 24300 1703 Nicosia, CyprusT: +357 22 400400

W: www.intertaxaudit.comAris Theophanous

Savvas Christodoulou

Andreas Varianos

Erodotos Kassapis


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

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

W: www.russellbedford.com.ecRamiro Pinto

Renato Coronel

Iván Lara

Roberto Gallardo

CZECH REPUBLICPRAGUEEURO-TREND, S.R.O. Tax Advisors / Asset Appraisers Senovážné nám. 978 / 23 110 00 Prague 1 Czech Republic T: +420 222 244 511 / 512

W: www.eurotrend.cz Jir í Nekovár

EURO-TREND AUDIT, A.S.Auditors, Accountants & Corporate Consultants Senovážné nám. 978 / 23 110 00 Prague 1 Czech Republic T: +420 603 555 227

W: www.eurotrend.cz 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

W: www.revisionkbh.dk Bo Andersen

Mads Lutz Jørgensen

Brian Hansen

LOCATIONS


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

Ramiro Pinto

EGYPTCAIROSHERIF DABBOUSAssurance & Financial Consultancy3 Mamar Behler St., Down Town 11121 Cairo, EgyptT: +202 23951133 / 23934226 / 23934213

W: www.sherifdabbous.comSherif Mansour Dabbous

Amira Thabet

Karim Dabbous

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

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

W: www.russellbedford.com.svLuis Alfredo Cornejo Martínez

Edwin David Umaña Mendoza

FINLANDTAMPERETILITOIMISTO K.J. WESTERBERG & CO.Hatanpään valtatie 1333100 TampereFinlandT: +358 3 270 270

W: www.tilitoimistowesterberg.netKaj Westerberg

Tommy Westerberg

Laila Ojala

Jaakko Maijala

FRANCELYONPYRAMIDE CONSEILSExpertise comptable et commissariat aux comptes Tax, Accounting, Audit and Business Advisory ServicesParc d’activité Greenopolis 31 rue Laure Diebold CS 50310 69337 Lyon Cedex 09 France T: +33 4 72 60 56 56

W: www.pyramide-conseils.frLudovic Riboulon

Stéphane Mottet

Offices in Villefranche-sur-Saône and Craponne.


GEORGIATBILISIGEWORD Audit & Consulting41 Kostava Street, 0179 Tbilisi Republic of GeorgiaT: +995 322 12 15 41

W: www.geword.geGigi Mikabadze

Soso AnaniashviliKakha KhmelidzeAntimoz Zaridze

GERMANYBERLINDOMUS AGWirtschaftsprüfungsgesellschaftSteuerberatungsgesellschaft Lentzeallee 10714195 Berlin, GermanyT: +49 30 89 78 1222 / 89 78 10

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.

FRANCE (CONTD.)

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

W: www.cabinet-eolis.comJean-Clair Bazin

Valérie Gerbault

Sébastien Raud

PARISSAINT-HONORÉ PARTENAIRES Cabinet d’audit, d’expertise comptable et de conseil en finance d’entreprise Audit, Accounting and Corporate Financial Advisory Services140 rue du Faubourg Saint-Honoré 75008 Paris, FranceT: +33 1 56 69 39 93

W: www.saint-honore.euFrédéric Burband (Audit / IFRS)

Emmanuel Klinger (Accounting/Payroll)

Denis Van Strien (Tax)

Xavier Groslin (Risk Management)

LOCATIONS


HALLE WESTFALEN / OSNABRÜCK / BIELEFELD / GÜTERSLOHTOMIK + PARTNER MBBWirtschaftsprüfungsgesellschaft SteuerberatungsgesellschaftKättkenstraße 8 33790 Halle in Westfalen GermanyT: +49 5201 8166-0

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, GermanyT: +49 40 46064-0

W: www.doberenz.deJohannes Lorenzen (Audit)

Dr. Rolf Dröge (Audit)

Sven Rothenbacher (Tax)

Burghard Solinsky (Tax)

DÜSSELDORFFRANZ REIßNER TREUHANDGESELLSCHAFT MBH (FRTG Group)Wirtschaftsprüfungsgesellschaft Prinz-Georg-Straße 15 40477 Düsseldorf, GermanyT: +49 211 94403-0

W: www.frtg-group.deWolfgang Hohl

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

FRANKFURTBEEH & HAPPICH GMBHWirtschaftsprüfungsgesellschaft SteuerberatungsgesellschaftRennbahnstraße 72-74 60528 Frankfurt, GermanyT: +49 69 976 515-0

W: www.beeh-happich.deWolfgang HappichJohann Peter Klein

Office also in Potsdam.


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

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

W: www.russellbedford.com.gtOscar Ernesto García Sierra

Wendy Janeth García Miranda

Rocío de María García Miranda

GERMANY (CONTD.)

MUNICHHAAS BACHER SCHEUERWirtschaftsprüfungsgesellschaft GmbH Thomas-Wimmer-Ring 380539 Munich, GermanyPostal Address:P.O. Box 26015580058 Munich, GermanyT: +49 89 64 20 13-0

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

W: www.lfkvs.deThomas Bußhardt

Klaus Huber

Thomas Geyer

Daniel Karl

Sascha Wieckenberg

Offices in Trossingen and Offenburg.

LOCATIONS


HONDURASContact Russell Bedford International, London.

HONG KONG See China.

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

W: www.sharp-tannan.com Shreedhar T. Kunte

Ramnath D. Kare

Edwin P. Augustine

Raghunath P. Acharya

Firdosh D. Buchia

Vinayak M. Padwal

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

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 0802

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

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


GOASHARP & TANNAN Chartered Accountants215 Kamat Towers 9 EDC Complex, Patto, Panjim Goa 403 001, India T: + 91 832 6644842

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 & Tax ConsultantsSBR PARTNERLaw FirmGraha SBR Jl. Tanjung Barat Raya, No. 146 Jakarta Selatan 12530, IndonesiaT: +62 21 782 0681 / 0682 / 0683

W: www.russellbedford.co.idSyarief Basir

Ahmad Sapudin

Tubagus Arief Prima

Tria Marhendra

INDIA (CONTD.)

NEW DELHISHARP & TANNAN Chartered Accountants506 Ashok Bhawan 93 Nehru Place New Delhi 110 019, India T: +91 11 4103 2506 / 4103 3506

W: www.sharp-tannan.comRajkumar Khullar

Pavan K. Aggarwal

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

W: www.sharp-tannan.comMrs. V.R. Lalitha

V. Viswanathan

P. Rajesh Kumar

D. Vinod 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 9000

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 683229

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 999

W: www.raveh-ravid.co.ilAbir Raveh

Itshak Ravid

Doron Cohen (Tax)

Eli Goldstein

Revital Tov-Shimoni


ITALYBOLOGNAMAGAGNOLI & ASSOCIATIConsulenza Tributaria, Societaria e AziendaleVia M. D’Azeglio, 48 40123 Bologna, ItalyT: +39 051 644 86 62

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 2456792

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

W: www.sitax.itFerdinando De Feo

Franco Pichiorri

Francesco Cicculli

Fabrizio Di Gravio

Paolo Parente

ROMERB AUDIT ITALIA S.R.L.Registered AuditorsVia Fabio Massimo, 88 00192 Rome, ItalyT: +39 06 3223675

W: www.rbaudit.it Roberto Cadoni

Roberto Mallardo

Salvatore Colitta

LOCATIONS


JAPANTOKYOContact Russell BedfordInternational, London.

JORDAN AMMANCERTIFIED AUDITORS / SARH INTERNATIONAL COMPANYPublic Accountants & ConsultantsTayseer Thibyan Street, Building 8 Jabal Al-Hussein Amman, JordanPostal Address: P.O. Box 930260, Amman 11193, Jordan T: +962 777 160 560 / 6 566 5156

W: www.sarhgroup.com W: www.rb-jordan.com Anas Al-Tillawi

Waleed Mahmoud Al-Tillawi

Ibrahim Yaakob Al-Khateeb

Muhammad Waleed Al-Tillawi

Dr. Omar Bani-Irshaid

KAZAKHSTAN ALMATYRUSSELL BEDFORD A+ 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

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 2200

W: www.cjac.krYonghyun Hwang

Kiwon Suh

Kiup Jung

Kihyun Kwon


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

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 1

W: www.avega.luFrank Thihatmar

MALAYSIAKUALA LUMPURRUSSELL BEDFORD LC& COMPANYChartered Accountants10th Floor, Bangunan Yee Seng15, Jalan Raja Chulan50200 Kuala LumpurMalaysiaT: +60 3 2031 8223

W: www.russellbedford.com.myCecil CHIN Kim Chung

Yoshiyuki KATO (Japanese svs.)

LOH Kok Leong

TEOH Wuey Sze

Adeline THOR Sue Lyn

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 8717

Bader Al Abduljader

K. V. Hari Prasad

Amir Abd El Hamid

Dr. Eyad A. Al Reshaid

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

Tony Boutros

Abdul Kader Saghir

Farouk Kishli

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

LOCATIONS


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

W: www.russellbedford.mxJorge Jiménez

Javier Jiménez

Claudia Cantellano

Gabriel Manrique

José Rodríguez

Asunción de la O

Fernando Velázquez

Gilberto Morales

Patricio Iturralde

Ambrosio Gómez

Juan José Morales

Carlos Hernández

RUSSELL BEDFORD MÉRIDA(Branch Office)Eduardo Crespo Roldán

MALTASG MALTA LIMITEDAssurance, Accounting, Consultancy & Tax Services23, South House Hompesch Road, Fgura, FGR 2010 MaltaT: +356 21660962

W: www.sgmalta.euSandro Grech

MAURITIUSEBENEKROSS BORDER BUSINESS SOLUTIONS LTD3B-01, Third Floor, Citius Building, 31 Cybercity, Ebene, MauritiusT: + 230 454 6868

W: www.kbbs.muJaye C. Jingree

Dr. Yasheel Jingree


GUADALAJARARUSSELL BEDFORD GUADALAJARA Certified Public Accountants, Consultants & LawyersAv. México No. 2436 Col. Ladrón de Guevara 44600 Guadalajara, Jalisco, Mexico T: +52 33 3642 2003

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

Héctor Negrón Hernández

MONTERREYRUSSELL BEDFORD MONTERREYCertified Public Accountants, Consultants & LawyersPrivada Rhin Sur No. 650 Col. Centro, 64000 Monterrey Nuevo León, MexicoT: +52 81 8345 7000

W: www.russellbedford.mxBaldomero Riojas

Eloy Zambrano

Ricardo Troncoso

RUSSELL BEDFORD SALTILLO(Branch Office)Eloy Zambrano

MEXICO (CONTD.)

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

RUSSELL BEDFORD CELAYA(Branch Office)Gonzalo Hernández Hernández

RUSSELL BEDFORD AGUASCALIENTES (Branch Office)Raymundo Martínez Saucedo

Roberto Torres Castañeda

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

LOCATIONS


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

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

MOROCCOContact Russell Bedford International, London.

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 2831

W: www.russellbedford.mxFrancisco Javier Gaxiola Godoy

Luis Eduardo Torres Gutiérrez

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

W: www.russellbedford.mxJoel Torres Gutiérrez

RUSSELL BEDFORD MEXICALI(Branch Office)Joel Torres Gutiérrez

Ilian Márquez Lamarque


THE HAGUESTOLP+KABConsultants and AccountantsCharlotte van Pallandtlaan 24 2272 TR Voorburg The Netherlands T: +31 70 3209355

W: www.stolpkab.nlMichaël Peffer (Tax)

Erwin Toet (SME)

Roy ter Heijden (Audit)

SCHIPHOL–AMSTERDAMSTOLP+KABConsultants and AccountantsSpoorstraat 34, P.O. Box 154 2370 AD Roelofarendsveen The NetherlandsT: +31 71 3315200

W: www.stolpkab.nlMichiel Polman (SME)

John Kret (Tax)

Kees van Leeuwen (Audit)

Marco van der Zwet (SME)

NEPALSee Correspondents.

NETHERLANDSAPELDOORNBOONAccountants & BelastingadviseursChristiaan Geurtsweg 1 7335 JV Apeldoorn The NetherlandsT: +31 55 5498500

W: www.boon.nlA. René Boon

Jan W.A. van der Put

G. René Rotscheid

EINDHOVENDE GROOFAccountants en Adviseurs De Run 4210, 5503 LL Veldhoven The NetherlandsPostal Address: Postbus 100, 5500 AC Veldhoven The NetherlandsT: +31 40 25 45 555

W: www.degroof.nlMarcel van den Bergh (Audit)

Chantal van Bussel (Audit)

Leo van der Zandt (Tax)

Joost Bom (Tax)

Jos Schippers (SME)

LOCATIONS


ROTTERDAM STOLP+KABConsultants and AccountantsGentseweg 10, 2803 PC Gouda The NetherlandsT: +31 18 2512833

Edwin Kleefstra (Tax)

Offices in Barendrecht, Leiden and Zoeterwoude.

NICARAGUASee Correspondents.

NORWAYSee Correspondents.

PAKISTANLAHORERAHMAN SARFARAZ RAHIMIQBAL RAFIQChartered AccountantsPrincipal Office:54-P, Gulberg-II Lahore 54660, PakistanT: +92 42 3587 5965 / 5968

Abdur Rahman MirRashid Rahman MirMuhammad Ayub Arif

Branch Office:72-A, Faisal Town, Lahore, PakistanT: +92 42 3516 0431-2

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 / 9349

Muhammad Iqbal SumarMuhammad Rafiq DosaniAbdul Rahim Salim BhaiMuhammad Waseem

RAWALPINDI / ISLAMABADRAHMAN SARFARAZ RAHIM IQBAL RAFIQChartered Accountants 48, Street 19, Clifton TownshipAdyala Road, Rawalpindi, PakistanT: +92 51 5572 667 M: +92 33 3563 1449

Mahmud ul Hasan

PANAMASee Correspondents.

PARAGUAYContact Russell Bedford International, London.


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

W: www.russellbedford.plDr. Andrzej Dmowski

Graz

.yna Zaremba

Dr. Rafał Nawrot

Leszek Dutkiewicz

Grzegorz Blaszkowski (Audit)

Wojciech Oska

Offices in Katowice, Poznan, Wrocław and Gdynia.

PERULIMARUSSELL BEDFORD PERÚAudit · Consulting · Tax · Legal138 José Pardo Avenue Suite 1103Lima 18, PeruT: +51 1 447 7398 / 1925

W: www.russellbedford.com.peMaritza Barzola Giuliana Bonelli

Roxana Miguel

Luis Marino

Enrique Rodríguez

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

W: www.usacpas.com.phMa. Milagros F. Padernal

Madonna Mia S. Dayego

LOCATIONS


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

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 / 69

W: www.auditor.roOctav BadiuAdriana BadiuAndrei Badiu

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

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

W: www.fpvgalindez.comJulio A. Galíndez

Marcos A. Claudio

Rafael Nieves

Kenneth Rivera

Axel Ramírez


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

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 11 4649166

W: www.alhoshan.comOmar M. AlHoshan

Dr. Ahmed Baraka

Khalid Bardaweel

LOCATIONS


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 01

W: www.gnlauditores.comW: www.asepyme.esJuan Luis Larrumbe Lara

Ricardo García-Nieto Serratosa

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

W: www.agem.esAsier Ilzarbe Vergara

Nerea Bengoa Arzac

Eider Ibarzabal Barrenechea

Jonathan Felgueroso Conde


SPAIN (CONTD.)

VALENCIARUSSELL BEDFORD ESPAÑAAuditing and Consulting Services C/ Transits 2, 1º B46002 Valencia, SpainT: +34 963 106 046

W: www.russellbedford.esGabriel Martínez García

Jaime Salvador García

Amador de Fez Pérez

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

José Manuel Ojeda López

Sergio López Fornas

José Luis de Tomás

Office in Madrid.

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

W: www.navarroyllima.comEsperanza Llima

Esther Navarro

LOCATIONS


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

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 20

W: www.audiconsult.ch Joseph E. Riedweg

Ludmila Koroleva (Legal)

Yury Kudryavtsev (Tax)

LUGANOREVIGECO SAFiduciaria CommercialePiazzetta San Carlo 2 P.O. Box 6314 CH - 6901 Lugano, SwitzerlandT: +41 91 910 46 46

W: www.revigeco.chCarlo Peduzzi

Alessia Morini PeduzziMarcello VendittelliRocco Giannetta

ZÜRICHKBT TREUHAND AG Accounting • Audit • Tax • Business CenterZimmergasse 16 CH-8032 Zurich, SwitzerlandT: +41 44 250 40 60

W: www.kbt.ch W: www.kbt-businesscenter.chSandro Müller (Audit)

Bruno Peter (Business Center)

Kathia Blauth

Daniel Althaus (Tax)

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

Neuhofstrasse 5ACH-6340 Baar-Zug, SwitzerlandT: +41 41 769 30 30

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

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


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

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 50

Aslan KAYA

TAIWANTAIPEIJIANG SHENG & CO., CPASCertified Public Accountants13F, No. 108, Section 5 Nan King East Road Taipei, TaiwanT: +886 2 2762 2258

W: www.russellbedford.com.twSeng-Ping LINArthur LIN

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

Cheng-Hsiang HU

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

Yi-Liang WU

TANZANIASee Correspondents.

LOCATIONS


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

W: www.ubdt.com.trHasan YÜCEER

Deniz SENALP

Ula Taylan AYDEMIR

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

UKRAINE KIEVRUSSELL BEDFORD RCG Audit - Tax - Advisory 5 Spasska St., 6th Floor Kiev 04071 Ukraine T: +380 97 927 5801 / 44 281 2340 / 44 281 2344

W: www.russellbedford.com.uaIryna Shtefanyo

Alexander Tkachuk

Dmytro Tkachenko

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

Ömer YOLOGLU

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

Serdar KARAAGIN

DMF Konya Beyazıt Mahallesi Sultan Cem CaddesiA Plaza No. 33/304 42040 SelçukluKonya, TurkeyT: +90 332 322 42 50

Sevki ÜNAL

DMF Mersin Kuvai Milliye CaddesiMertim Ticaret MerkeziGökdelen Binasi Kat. 17, No. 337-338 33070 Mersin, TurkeyT: +90 324 336 33 23

Ali TÜMAY


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

W: www.rb-dubai.comNaresh Shah

Stephen Banks

John Donnelly

RUSSELL BEDFORD ALHASHMIAuditors and Chartered Accountantsc/o Office 1503, Al Moosa Tower 1 P.O. Box 506789 Dubai, United Arab EmiratesT: +971 4 4019670

Stephen Banks

John Donnelly

UNITED KINGDOMLONDONLUBBOCK FINE Chartered Accountants Paternoster House 65 St Paul’s Churchyard London EC4M 8AB United KingdomT: +44 20 7490 7766

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

LOCATIONS


UNITED STATES OF AMERICACALIFORNIALOS ANGELESROSE, SNYDER & JACOBS LLPAccountants & Advisors15821 Ventura Boulevard Suite 490 Encino, California 91436 United States of AmericaT: +1 818 461 0600

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 Snyder

Stephane Vachon

MANCHESTERHALLIDAYS Chartered Accountants Riverside House Kings Reach Business Park Yew Street, Stockport SK4 2HD United KingdomT: +44 161 476 8276

W: www.hallidays.co.uk Nigel Bennett Anna Bennett (Audit)

Philip Eagle (Tax)Valerie WainPaul Whitney

Philip JonesNichola Coles


MASSACHUSETTSBOSTONRUCCI, BARDARO & FALZONE, PC Certified Public Accountants and Business Advisors 500 Unicorn Park Drive, Suite 101 Woburn, Massachusetts 01801United States of AmericaT: +1 781 321 6065

W: www.rbfpc.comWilliam (Bill) F. Rucci, Jr

Paul Bardaro

Salvatore P. Falzone, Jr

Ronald W. Baptista (Audit)

Vincenzo Botta (Audit)

Jack Malley (Outsourced Acct. Svs.)

Leonard Smith (Tax)

Branch Office in Atkinson, New Hampshire.

UNITED STATES OF AMERICA (CONTD.)

FLORIDAMIAMIALONSO & GARCÍA, P.A.Certified Public Accountants and Business Advisors5805 Blue Lagoon Dr., Suite 200 Miami, FL 33126 United States of AmericaT: +1 305 448 3898

W: www.alonso-garcia.comDomingo Alonso (Tax/Consulting)

Federico Bregni (Audit)

Stephanie Moura (Tax)

GEORGIAATLANTAWILLIAMS BENATOR & LIBBY, LLPCertified Public Accountants and Consultants 1040 Crown Pointe ParkwaySuite 400, Atlanta, Georgia 30338United States of AmericaT: +1 770 512 05 00

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

LOCATIONS


PENNSYLVANIAPHILADELPHIATAIT WELLER Certified Public Accountants 1818 Market St., Suite 2400 Philadelphia, PA 19103 United States of AmericaT: +1 215 979 8800

W: www.taitweller.comKenneth W. Badasarian

Harry 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.

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

W: www.skpny.comRichard L. Koenigsberg

Gary S. Parker

Lawrence J. Spielman

Jonathan B. Taylor

Donna J. Naveo

Dan Lipman


HOUSTONPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants3 Greenway Plaza, Suite 1575 Houston, TX 77046 United States of AmericaT: +1 832 301 3001

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 4660

W: www.kssacct.comElizabeth Kaiser

Ned Scherer

Jeff Schlegel

Ann Bryan

Hicham El Ouardighi

G. D. Arnold, III

Terri Meidlinger

Bonnie Roth

UNITED STATES OF AMERICA (CONTD.)

TEXASAUSTINPMB HELIN DONOVAN, LLPConsultants & Certified Public Accountants12301 Research Blvd., Suite 150 Austin, Texas 78759 United States of AmericaT: +1 512 258 9670

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 5315

W: www.pmbhd.comJeff Jamieson (Audit)

Jim Kearby (Tax)

Jim Hodges (Tax)

Brett Burton (Tax)

Kathy Still (Audit)

LOCATIONS


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 53

W: www.russellbedford.com.ve Alfredo Hurtado

Aurora Esteban

Pedro Conde

VIETNAMHANOIRUSSELL BEDFORD KTC Accounting - Audit - Tax - ConsultingLevel 4, GP Invest Building 170 La Thanh Street Dong Da District Hanoi, VietnamT: +84 4 6277 6386

W: www.russellbedford.vnLinh Thuy Do

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

W: www.russellbedford.vnVan Anh Thai

Le Quang Hai

YEMENSee Correspondents.

ZIMBABWEHARARE VALI & CO. Chartered Certified Accountants1st Floor, Mardith Court No. 91 Rotten Row Harare, ZimbabwePostal Address: P.O. Box 5307, Harare, ZimbabweT: +263 4 293 4543

W: www.vali.co.zwEphraim Chakuzuza Mbodza

Jabulani Mavimba

Edward Ngonidzashe Mbodza

Office in Bulawayo.

48

CORRESPONDENTS

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

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

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

W: www.aacabd.org

Kanchi Lal Das

Mohammad Shaheed

Md. Shah Amran

Tahmina Akter

Maksuda Begum

Moriom Sarker

Md. Abu Rayhan

M. Muniruzzaman

Gouranga Saha

Mohammed 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

W: www.merfi.ba

Azra Krajšek

Adnan Mataradžija

CROATIA

MERVIS D.O.O. Audit & Accounting Services

Miroslava Krleze 3AHR - 51 000 RijekaCroatia

T: +385 51 312 356

W: www.mervis.hr

Ljubica Juranović-Skocic

Andrej Skocic

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

W: www.bnb.com.np

BM Dhungana

Deepak Shivakoti

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

David Ulloa Morales

Juan José Ulloa Morales

Gustavo Adolfo Luna

Samuel de Jesús Ulloa Garay

NORWAY

NITTER AS

Fekjan 7b, N-1378 Nesbru Norway

T: +47 66 98 02 00

W: www.nitter.as

Halfdan Nitter

49

PANAMA

ARVA Contadores Públicos Autorizados

Edificio Neo Plaza, Piso 1 Oficina 101 Calle Eusebio Morales, El Cangrejo Panama City Panama

T: +507 223 4486

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

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

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

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

Rincón 477, Office 203 Edificio Presidente Montevideo, Uruguay

T: +598 2915 9979

W: www.mfa.com.uy

Federico Moares

Bruno Foggiato

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

W: www.dar-ycpa.com

Hassan Al-Dailami

Hassan A. Hantoosh

Mohammed Hussein

www.russellbedford.com

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