giro env. - JHI

innenwerk 2009 :binnenwerk2007 12-03-2009 09:02 Pagina 1 

JHI is a global affiliation of accountants and business 

advisers committed to providing individual firms the 

resources designed to continually achieve consistent local 

excellence in the delivery of services to their clients. 

This directory has been prepared for the convenience 

of clients, members and other interested parties. 

The data contained in this Directory is correct at the time of going to print. 

Real time members’ data can be found on the JHI website at www.jhi.com, 

which also contains JHI publications and latest news on the activities of JHI 

and its members. 

International Executive Committee 

Mark Tenzer Chair 

Stuart Meyers Past Chair 

Maxim Alekseyev European Region Chair 

Emili Batlle European Member at Large 

Ken Kirkland Region of the Americas Chair 

Robert Pritchard Region of the Americas 

Member at Large 

Norman Same Asia-Pacific Region Chair 

Mark Smith Asia-Pacific Region Member 

at Large 

IEC elections take place at the International Annual 

General Meeting every November. 

International Executive Director 

Ruth Abrahamson 

Base Consulting and Management Inc. 

Suite 301, 250 Consumers Road 

Toronto, Ontario M2J 4V6 Canada 

Tel: 1-416-494-1440 x 231 

Fax: 1-416-495-8723 

E-mail: internationaled@jhi.com 

www.jhi.com 

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Americas Regional Office: 

250 Consumers Road, Suite 301 

Toronto, Ontario M2J 4V6 

Canada 

Tel. (416) 494-1440 ext. 232 

Fax: (416) 495-8723 

E-mail: americas@jhi.com 

Europe/Middle East/Africa Regional office: 

Sue Steadman, Regional Secretary 

Jeffreys Henry LLP 

Finsgate 

5-7 Cranwood Street 

London 

EC1V 9EE 

Tel: 44-20-7309-2277 

Fax: 44-20-7309-2309 

E-mail: ssteadman@jeffreyshenry.com 

Asia-Pacific Regional Office: 

NurAzean Hamdan, Regional Secretary 

Kong, Lim & Partners 

13A MacKenzie Road 

Singapore 228676 

Tel: 65-6-227-4180 

Fax: 65-6-324-0213 

E-mail: asiapacific@jhi.com 

Registered Office: 

Lanter, Trachsler, Roth & Partner 

Utoquai 43, Box CH-8032 

Zurich - Switzerland 

Tel: 41-44-250-2929 

Fax: 41-44-250-2900 

E-mail: lanter@lanter.biz 

GLOBAL PRESENCE 

LOCAL EXCELLENCE 

Business opportunities often stretch beyond local and national 

boundaries. Far-sighted businesses are taking steps to 

strengthen their ability to compete in the growing global 

marketplace. Many are relying increasingly on their professional 

accounting advisers to provide innovative and experienced 

counsel to meet both the risks and opportunities often 

encountered in markets beyond their own geographical areas. 

There are currently some 122 member firms of JHI in 52 countries. 

These members practice as independent firms delivering 

responsive, prompt and personalised audit, tax and business 

advisory services to a wide range of clients spanning every 

business sector. These include manufacturing, merchandising, 

communications, natural resources, professional and consumer 

services, real estate, public bodies and government, not-for-profit 

organisations and international trade. 

Through JHI, members combine a global presence with local 

excellence, adding the strength of a highly-regarded worldwide 

group of professional business advisers to the excellent level of 

personal service for which they are noted in their own right. The 

benefits they offer to business moving into markets beyond their 

own areas include: 

2 The Directory February 2009 www.jhi.com 

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● Identification of potential affiliates, strategic allies or acquisitions 

● Reliable information on local market conditions, costs, 

competitive circumstances and trade regulations 

● Advice on the use of lower tax areas 

● Compliance with local accounting, tax and other statutory 

requirements 

● Introductions to local business and government leaders 

● Referral to other professionals such as lawyers and 

specialised consultants 

OUR MEMBER FIRMS 

The typical JHI member is a medium-sized public accounting firm 

whose partners and staff possess substantial experience and 

understanding of accounting and business practices in their 

jurisdiction, and of the socio-economic culture of their 

community and region. 

Recognising the importance of communication, JHI members keep 

clients informed regarding work in progress, the latest taxation 

legislation, accounting practices and other business regulations 

that may affect their well-being. This is done in person and 

through periodic newsletters and reports, all of which help 

businesses anticipate potential problems and identify 

opportunities. 

HOW JHI OPERATES 

JHI facilitates introductions and referrals and transfers of 

knowledge among members, thereby enhancing their ability to offer 

the widest range of services, previously offered by the large, and 

sometimes impersonal, international accounting firms. 

Regional groups have been formed in the major geographical areas 

of Europe, the Americas and Asia Pacific to provide for exchange of 

information on current taxation, accounting and audit practice, 

business incorporation and planning, and industry matters within 

their regions. 

The commitment of each member firm to international business is 

exemplified by its membership of JHI. JHI ranks among the world’s 

largest international associations of business advisers. Amongst the 

partners in the various member firms are individuals who are 

recognised as leaders in their profession, as heads of professional 

associations, contributors to specialist journals and speakers 

before business audiences. Many are also active in leadership roles 

in the community, state and national affairs. 

JHI is proud to be a member of the Forum of Firms (FoF) which 

promotes consistent, high-quality standards of financial reporting 

and auditing practices worldwide. An association of international 

networks of accounting firms that perform financial statement 

audits that are or may be used across national borders, the FoF is 

closely affiliated with the International Federation of Accountants 

(IFAC). 

Each member firm practices as an independent partnership and 

serves clients exclusively for its own account. Nothing in this 

directory or elsewhere shall be construed as constituting or 

implying a partnership or other legal relationship between the 

member firms, their partners or employees. 


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PRESENCEGLOBALE 

EXCELLENCELOCALE 

Les opportunités s’étendent souvent au-delà des frontières 

régionales. Les entreprises clairvoyantes prennent des mesures 

face à la concurrence sur un marché global en plein essor. Nombre 

d’entre elles s’appuient de plus en plus sur leurs conseillers 

professionnels en expertise-comptable pour obtenir des conseils 

avisés et novateurs, pour répondre tant aux opportunités qu’aux 

risques rencontrés sur les marchés au-delà de leurs propres cadres 

géographiques. 

A l’heure actuelle, JHI compte environ 122 membres qui opèrent dans 

52 pays. Ils offrent des prestations de conseil rapides et 

personnalisées en matière de conduite des affaires, d’audit et de 

fiscalité à un large éventail de clients couvrant chaque secteur 

d’activité tel que: la fabrication, le mise en marché, 

la communication, les ressources naturelles, les services 

professionnels et de consommation, l’immobilier, les organismes 

publics et gouvernementaux, les institutions à but non lucratif et le 

commerce international. 

Grâce à leur coordination au sein de JHI, leurs membres réunissent 

une présence globale et une excellence locale: la force d’un groupe 

mondial notoire de cabinets d’expertise comptable s’ajoute à 

l’excellence d’un service local personnalisé reconnu pour sa 

qualité. Parmi les prestations qu’ils offrent aux entreprises 

s’implantant sur des marchés au-delà de leurs propres régions 

figurent, par exemple: 

● l’identification des sociétés d’un même groupe 

● des recherches pour les acquisitions ou des alliances stratégiques 

● une information fiable sur les caractéristiques, les coûts, la 

concurrence et les réglementations commerciales des 

marchés locaux 

● un conseil sur l’utilisation des zones à fiscalité réduite 

● l’indication des exigences réglementaires locales en matière 

de comptabilité, de fiscalité ou autre 

● les mises en relations avec des entreprises locales 

● les introductions utiles auprès des administrations au niveau 

adapté 

● la recommandation à d’autres professionnels tels que juristes 

et consultants spécialisés 

NOSCABINETS MEMBRES 

Le membre type de JHI est un cabinet d’expertise comptable de taille 

moyenne dont les associés et le personnel possèdent une expérience 

et une maîtrise importantes des pratiques comptables et 

commerciales dans son territoire, ainsi que de la culture 

socio-économique de sa communauté et de sa région. 

Les membres de JHI reconnaissent l’importance de la 

communication et maintiennent leurs clients informés des travaux et 

projets en cours, de la législation fiscale la plus récente, des 

pratiques comptables et des autres réglementations 

commerciales qui peuvent influer sur leur activité. Ce travail est 

effectué par des contacts personnels et au moyen de bulletins et 

rapports périodiques pour aider les entreprises à étudier les 

problèmes potentiels et à identifier les opportunités. 

COMMENT JHI OPERE 

JHI facilite les présentations et les consultations ainsi que le 

transfert d’informations entre ses membres; JHI accroît ainsi leur 

aptitude à offrir un très large éventail de services, proposé par le 

passé uniquement par les grands cabinets internationaux 

d’expertise comptable, parfois impersonnels. 

Des groupes régionaux ont été formés dans les grandes zones 

géographiques telles l’Europe, l’Amérique et l’Asie Pacifique, afin de 

pourvoir à l’échange d’information sur les pratiques 

comptables, fiscales et d’audit actuelles, sur la constitution et la 


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planification des sociétés, et sur les questions industrielles au sein 

de leurs régions. 

La volonté de chaque membre de s’engager envers les entreprises 

internationales est illustrée par son appartenance à JHI, qui se 

classe parmi les plus grandes associations internationales 

d’experts-comptables. Parmi les professionnels des cabinets 

membres de JHI figurent des associés reconnus en tant que 

grandes figures de la profession d’expertise comptable: 

présidents d’associations professionnelles d’expertise comptable, 

collaborateurs à des revues professionelles d’expertise comptable 

et intervenants lors de colloques d’affaires, etc.... Plusieurs 

ont également un rôle de tout premier plan au sein de leur 

environnement économique et dans les affaires nationales ou 

étatiques. 

JHI est fier d'appartenir au Forum of Firms (FoF) qui s'attache à 

promouvoir, à travers le monde, des critères cohérents et de 

haute qualité au niveau du reporting financier et des pratiques en 

matière d'audit. Le FoF, association de réseaux internationaux qui 

regroupent plusieurs cabinets d'expertise comptable pour des 

audits financiers étant ou pouvant être utilisés au-delà des 

frontières, est étroitement lié à la Fédération internationale des 

experts-comptables (IFAC). 

Chaque cabinet membre exerce en toute indépendance et offre 

des prestations à ses clients pour son propre compte. Ce 

document ou toute autre information sur JHI ne saurait constituer 

ou impliquer un partenariat ou tout autre rapport juridique entre 

les cabinets membres, leurs associés ou employés. 

GLOBAL PRÄSENT 

REGIONAL EXZELLENT 

Geschäftsmöglichkeiten gehen oft über regionale und 

Ländergrenzen hinaus. Vorausschauende Unternehmen ergreifen 

Maßnahmen zur Stärkung ihrer Konkurrenzfähigkeit auf dem 

wachsenden Weltmarkt. Viele bedienen sich zunehmend der Hilfe 

ihrer Wirtschaftsprüfer für die Erlangung innovativer und 

erfahrener Beratung, um gleichermaßen den Risiken wie auch 

den Möglichkeiten der Märkte außerhalb der eigenen 

geographischen Region gewachsen zu sein. 

JHI hat derzeit etwa 122 Mitgliedsunternehmen in 52 Ländern. 

Diese erbringen engagierte, schnelle und persönliche 

Dienstleistungen in den Bereichen der Wirtschaftsprüfung, 

Steuerberatung und der allgemeinen wirtschaftlichen Beratung 

für ein weites Spektrum von Auftraggebern, die alle Felder 

geschäftlicher und beruflicher Betätigung umfassen. Zu diesen 

Auftraggebern gehören die produzierende Industrie, der Handel, 

Kommunikation, Rohstoffe, Dienstleistungsunternehmen für 

Gewerbetreibende und Privatkunden, Immobilienunternehmen, 

öffentlichrechtliche Körperschaften, Regierungsstellen, 

gemeinnützige Organisationen wie auch der internationale 

Handel. Im Rahmen von JHI verbinden die Mitglieder die globale 

Präsenz mit regional hervorragender Leistung. Damit fügen sie 

der Stärke einer international anerkannten Gruppe von 

professionellen Beratern in den Bereichen Wirtschaftsprüfung 

und Steuerberatung das hohe Niveau der persönlichen 

Dienstleistungen hinzu, für das sie selbst bekannt sind. Zu den 

Vorteilen, die sie Unternehmen bieten, die auf neue, überregional 

Märkte vordringen wollen, gehören: 

• Benennung von potentiellen Partnern, strategischen 

Verbündeten oder von Möglichkeiten des Erwerbs von 

Unternehmen 

• Zuverlässige Informationen über die örtlichen 

Marktbedingungen, Kosten, die Wettbewerbssituation und über 

Regelungen im Zusammenhang mit Handel und Gewerbe 


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PRESENCIA GLOBAL 

COMPETENCIA LOCAL 

Con frecuencia, las oportunidades de hacer negocios se 

extienden más allá de las fronteras nacionales. Las empresas que 

poseen una visión de futuro están tomando las medidas 

necesarias para fortalecer su capacidad competitiva en los 

crecientes mercados internacionales. Muchas de ellas confían cada 

vez más en sus consejeros que les proporcionan asesoramiento 

innovador y experimentado para enfrentarse a los riesgos y 

aprovechar las oportunidades que aparecen en los mercados más 

allá de sus áreas geográficas. 

Actualmente, existen alrededor de 122 firmas asociadas a JHI en 52 

países. Estas firmas actúan como firmas independientes 

proporcionando asesoramiento personalizado en áreas tales como 

auditoria, fiscalidad y estrátegica empresarial a una gran variedad 

de clientes de todos los sectores empresariales. Entre otros 

incluye empresas del sector industrial, comercial, comunicaciones, 

recursos naturales, mercado inmobiliario, organismos públicos y 

gubernamentales así que organizaciones no lucrativas. 

A través de JHI nuestros asociados combinan una presencia global 

con una excelencia local y añaden así la fuerza de un grupo de 

firmas profesionales reconocido a nivel internacional por el 

excelente nivel de los servicios profesionales prestados. 

Los beneficios que ofrecen a las empresas que desean expandirse 

más allá de sus propias fronteras incluye : 

● Identificación de posibles socios, aliados estratégicos o 

adquisiciones. 

● Información fiable sobre los mercados locales en relación a 

costos laborales, costos de implantación, situaciones 

competitivas y reglamentaciones comerciales,legales y 

tributarias. 

● Asesoramiento sobre Planificación Fiscal y optimización de 

estructuras fiscales a nivel internacional. 

● Conformidad con los requisitos legales sobre auditoria, 

contabilidad, impuestos y otros. 

● Contactos con empresas locales y organismos gubernamentales 

● Referencia de otros profesionales tales corno abogados y 

asesores especialistas. 

NUESTROS ASOCIADOS 

El perfil de un asociado de JHI es una firma de auditoria / 

contabilidad de tamaño mediano cuyos socios y profesionales 

poseen suficiente experiencia y conocimiento sobre su materia 

así como sobre desarrollo de negocio y prácticas comerciales a 

nivel local, además de conocimiento sobre el entorno 

socioeconómico local. 

JHI reconoce la importancia de la comunicación. Por este motivo 

mantiene a sus clientes permanentemente informados sobre sus 

proyectos en curso y sobre cualquier cambio en el entorno fiscal, 

legal o ecoconómico que pueda afectar el correcto desarrollo del 

negocio. Esto se realiza de una forma personalizada y a través 

de comunicaciones e informes periódicos que ayuden a 

anticipar posibles problemas e identificar oportunidades. 


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CÓMO OPERA JHI 

JHI facilita el contacto entre personas y empresas, remite a 

profesionales y transfiere conocimiento entre sus asociados. De 

esta manera los asociados pueden ofrecer una amplia gama de 

servicios que antes solo podían ofrecer las grandes compañias 

internacionales de una forma impersonal. 

JHI se ha estructurado en áreas regionales según las áreas 

geográficas más importantes tales como Europa, las Américas y 

Asia para facilitar el intercambio de información actualizada 

sobre fiscalidad, prácticas de contabilidad y auditoría de cuentas, 

temas legales, planificación empresarial y cualquier otro asunto 

relacionado con el mundo de la empresa y los negocios en cada 

una de las regiones. 

Compromiso de nuestros asociados en participar en los negocios 

internacionales se confirma en su condición de miembros de JHI. 

JHI se encuentra entre las mayores asociaciones 

internacionales de contabilidad y auditoría a nivel mundial. Los 

profesionales que emplean las firmas asociadas a JHI incluyen 

socios que son líderes reconocidos en su profesión a la vez que 

presiden diferentes organizaciones profesionales, colaboran en 

periódicos y revistas especializadas y pronuncian conferencias 

en todo el mundo. Muchos de dichos socios poseen también un 

rol activo como líderes locales, locales en asuntos nacionales. 

JHI está orgulloso de ser miembro del Forum of Firms (FoF), una 

asociación de firmas de contaduría internacionales que realizan 

auditorias de estados financieros con alcance nacional o 

internacional. El FoF esta estrechamente afiliado con la 

International Federation of Accountants (IFAC) y promueve 

estándares consistentes y de alta calidad en practicas de reporte 

y auditoria internacionales. 

Cada firma asociada trabaja de modo independiente y sirve a 

sus clientes por cuenta propia. Nada de lo aparecido en este 

directorio debe interpretarse como prueba de una sociedad o 

cualquier otro vínculo legal entre las firmas asociadas, sus socios 

o empleados. 

PRESENZA GLOBALE 

COMPETENZA LOCALE 

Le opportunità di concludere affari si estendono molto al di la’ 

dei confini nazionali. Le imprese che guardano al futuro stanno 

prendendo le misure necessarie ed opportune per rafforzare la 

loro capacita’ competitiva nei crescenti mercati internazionali. 

Molte di esse tendono ad affidarsi sempre di piu’ a professionisti, 

consulenti ed esperti di settore, dotati di una competenza che va 

oltre i limiti nazionali, per ottenere nuove e più mirate 

informazioni e per meglio rispondere alle esigenze ed ai rischi di 

un mercato globale. 

Attualmente, aderiscono alla JHI circa 122 affiliati in 52 paesi. Gli 

associati operano quali studi indipendenti in grado di offrire una 

adeguata, pronta e personalizzata consulenza in materia di 

revisione, di consulenza fiscale e aziendale, coinvolgendo al 

tempo stesso una vasta gamma di clienti in ogni settore di 

attivita’ quali l'industria, il commercio, le comunicazioni, le 

risorse naturali, ed ancora, i servizi diretti sia ai professionisti 

che ai consumatori, alle societa’ immobiliari, ad organismi 

pubblici e di governo, ad organizzazioni no-profit ed al 

commercio internazionale. 

Attraverso la JHI, i membri-associati offrono non solo una 

presenza globale, ma anche una competenza locale di elevata 

qualita’, cui si deve aggiungere la forza di un gruppo di esperti 

riconosciuto a livello internazionale. 

I benefici che offrono alle imprese che intendono muoversi in 

nuovi mercati comprendono: 


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● identificazione di potenziali affiliati, alleanze ed acquisizioni 

strategiche; 

● informazioni sicure sulle condizioni, sulla competitivita’, 

nonché sui costi del mercato locale; 

● informazioni al fine di ottenere vantaggi fiscali, nel piu’ 

assoluto rispetto della legalita’; 

● obblighi contabili e fiscali, locali, ed altri adempimenti formali 

richiesti; 

● contatti con imprenditori locali e rappresentanti governativi; 

● rinvio ad altri professionisti per consulenze di tipo 

specialistico, laddove necessario. 

I NOSTRI STUDI 

ASSOCIATI 

I membri tipici di JHI sono studi professionali di medie 

dimensioni, il cui staff possiede importanti esperienze 

nell’ambito locale della consulenza amministrativo-contabile 

oltre che nel settore tecnico-commerciale e socio-economico in 

cui operano. 

Attraverso una efficace rete di comunicazioni, i soci JHI informano 

i loro clienti sulle novità legislative, commerciali, contabili e 

quant’altro possa essere ritenuto di particolare interesse per 

l’espletamento della loro attivita’. 

Questo aggiornamento viene prestato sia personalmente che con 

l’ausilio di periodiche comunicazioni, al fine di sostenere 

l’attivita’ dei clienti attraverso, laddove si renda necessaria, la 

previsione di particolari problemi, ed offrendo, al tempo stesso, 

le soluzioni ritenute più idonee al caso di specie, ed infine 

proponendo nuove e/o più vantaggiose opportunità di scelta. 

COME OPERA JHI 

La JHI promuove le divulgazione di notizie nonché il passaggio di 

informazioni tra gli associati, accrescendo in tale maniera la sua 

attitudine ad offrire un sempre più vasto ventaglio di servizi che 

un tempo venivano offerti molto asetticamente ed 

impersonalmente dalle grandi società di revisione. 

Al fine di favorire lo scambio di informazioni sulle pratiche 

contabili, fiscali, di revisione, sulla complessa gestione 

societaria, nonchè sulle questioni di economia industriale a 

livello locale, si sono formati gruppi regionali nelle grandi zone 

geografiche quali l’Europa, l’America, e l’Asia/Pacifico. 

L’impegno dei membri-associati di prestare attivamente la 

propria opera di consulenza in campo internazionale e’ garantita 

dalla loro appartenenza alla JHI. JHI si colloca tra le più grandi 

associazioni internazionali di esperti contabili al mondo. Tra i 

soci degli associati sono annoverati soggetti riconosciuti leader 

nel loro settore, in considerazione della loro carica di Presidenti 

di ordini professionali, pubblicisti e relatori in convegni e corsi. 

Molti di loro inoltre occupano cariche istituzionali a vari livelli 

municipale e statale. 

JHI è orgogliosa di essere membro effettivo del Forum of Firms 

(FoF), associazione che promuove standard condivisi e di alta 

qualità di reportistica finanziaria e di revisione a livello mondiale. 

Il FoF è un network internazionale di società di revisione che 

realizzano revisioni di bilancio che sono o potrebbero essere 

usate a livello transnazionale, associazione strettamente 

collegata con l'International Federation of Accountants (IFAC). 

Ciascun associato esercita autonomamente il proprio incarico, 

offrendo personalmente e direttamente la propria assistenza ai 

clienti. Nulla di tutto quello che si realizza o viene svolto 

all’interno della associazione JHI deve intendersi come 

legalmente vincolante o quale forma di associazione 

professionale o societaria tra i propri membri, siano essi 

associati, partners o semplicemente dipendenti della stessa. 


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ARGENTINA 

BUENOS AIRES 

Ratto-Villares y Asociados 

Maipu 311, 8° piso 

C1006ACA Buenos Aires 

Argentina 

Tel: 54-11-4328-2755 GMT - 3.00 

Fax: 54-11-4393-4391 

E-mail: msanjose@rattovillares.com 

Contact Partner: Mario Antonio San José 

Partners: Carlos Mariano Villares, Mario Antonio 

San José, Jorge Gutierrez Taboada, 

Mario Martinez, Maria Lia Di Pace, 

Bernardo Fridman, Alfredo Muñoz 

Additional office locations: Argentina: Bahia Blanca, 

Cordoba, Rio Gallegos, Rosario, Tucuman, 

Uruguay: Montevideo; USA: Miami, Florida 

BUENOS AIRES 

Razzetto López Rodriguez Córdoba 

Uruguay 1037-7°.piso 

Buenos Aires C1016ACA 

Tel: 54-11-4811-1071/75 GMT -3.00 

Fax: 54-11-4814-1286 

E-mail: djrazzetto@razzetto.com.ar 

Website: www.razzetto.com.ar 

Contact Partner: Daniel J. Razzetto 

Partners: Daniel J. Razzetto, Fabián López, 

Jorge M. Rodríguez Córdoba, 

Norma R. Becchino, Néstor J. de Lisio, 

Leonor Ortiz Elissetche, Néstor D. 

Pautasio, Frederico Enrico 

Additional offices: 

Córdoba (Córdoba) 

Tel: 54-351-424-3300 

Fax: 54-351-424-3300 

E-mail: cordoba@razzetto.com.ar 

Contact Partner: Ricardo Viano 

Rafaela (Santa Fe) 

Tel: 54-3492-504-666 

Fax: 54-3492-504-666 

E-mail: rafaela@razzetto.com.ar 

Contact Partner: Osvaldo Marzioni/Carlos Herrero 

Miami (Florida) 

Tel: 305-856-4924 

Fax: 786-513-7982 

E-mail: miami@razzetto.com.ar 

Contact Partner: Damian Elissalt 

Salta (Salta) 

Tel: 54387-431-2625 

Fax: 54387-431-2625 

E-mail: salta@razzetto.com.ar 

Contact Partner: Simón Montes 

Mendoza (Mendoza) 

Tel: 54261-420-3733 

Fax: 54261-420-3733 

Contact Partner: Susana Pezzutti de Romano 

AUSTRALIA 

ADELAIDE 

Shearer & Elliss 

P.O. Box 433 

Unley, South Australia 5061 

Australia 

Tel: 61-08-8373-0202 GMT +9.30 

Fax: 61-08-8373-0036 

E-mail: etaylor@se-ca.com 

Website: www.se-ca.com 

Contact Partner: Edward William Taylor 

Partners: Ian Colin Elliss, Adam Lachlan Wright 


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BRISBANE 

Charts Partners 

Level 8, 243 Edward Street 

GPO Box 2168 

Brisbane, QLD, 4001 

Tel: 61-7-322-97388 GMT +10.00 

Fax: 61-7-322-93165 

E-mail: charts@chartspartners.com.au 

Website: www.chartspartners.com.au 

Contact Partner: Brian C. Pashen 

Partners: Brian C. Pashen, Kenneth F. Tierney 

MELBOURNE 

knp Solutions 

313 Glenferrie Road 

Malvern VIC 3144 

Tel: 61-3-9824-8111 GMT +10.00 

Fax: 61-3-9824-8383 

E-mail: ns@knp.com.au 

Website: www.knpsolutions.com.au 

Contact Partner: Norman Same 

Partners: Andrew Freeman, Michael Same, Norman 

Same 

PERTH 

eks Solutions 

10 Canning Highway 

South Perth 

Western Australia 

Correspondence: 

PO Box 479 

South Perth 6951 

Western Australia 

Tel: 61-8-9367-8988 GMT +8.00 

Fax: 61-8-9367-7654 

E-mail: marks@eks.com.au 

Website: www.eks.com.au 

Contact Partner: Mark Smith 

Partners: Greg Berry, Chris Grieve, Mark Smith 

PERTH 

Marf & Associates 

Malaga Commercial Centre Suite 21 

1904 Beach Road 

Malaga, Perth 6090, Western Australia 

Tel: 61-8-9249-6900 GMT +8.00 

Fax: 61-8-9249-6800 

E-mail: dan@marf.com.au 

Website: www.marf.com.au 

Contact Partner: Dan Marfatia 

Partners: Dan Marfatia, Mae D. Marfatia 


23


SYDNEY 

gpl Solutions 

Chartered Accountants 

Level One, 86-90 Bay Street 

Broadway, Sydney NSW 2007 

Correspondence: 

P.O. Box 537 

Broadway, Sydney NSW 2007 

Tel: 61-2-9211-5977 GMT +10.00 

Fax: 61-2-9281-8424 

E-mail: dlawson@gplsolutions.com.au 

Website: www.gplsolutions.com.au 

Contact Partner: David Lawson 

Partners: David Lawson, Elias Bastas, David 

Rooney 

SYDNEY 

RP Campbell Associates 

14/25 Bligh Street 

GPO Box 3759 

Sydney, NSW 2001 

Tel: 61-2-9377-0777 GMT +10.00 

Fax: 61-2-9377-0788 

E-mail: pcampbell@rpca.com.au 

Website: www.rpca.com.au 

Contact Partner: Peter Campbell 

AUSTRIA 

LIEZEN 

MGI-Ennstal Steuerberatung Liezen GmbH 

A-8940 Liezen 

Fronleichnamsweg 15 

Tel: 43-3612-22490-0 GMT +1.00 

Fax: 43-3612-25955 

E-mail: liezen@mgi.at 

Website: www.mgi.at 

Contact Partners: Friedrich Kaltenbrunner, Guenther 

Schreiner 

Partner: Helmut Schreiner 


Graz 

MGI-Graz Steuerberatung GmbH 

Tel: 43-316-824166-0 

Fax: 43-316-824166-16 

E-mail: graz@mgi.at 

Contact Partner: Joerg Tschulik 

Radstadt 

MGI-Radstadt Steuerberatung GmbH 

Tel: 43-6452-4287-0 

Fax: 43-6452-4287-23 

E-mail: radstadt@mgi.at 

Contact Partners: Erwin Stadler, Johanna Cossmann 

Schladming 

MGI-Schladming Steuerberatung GmbH 

Tel: 43-3687-23478-0 

Fax: 43-3687-24535 

E-mail: schladming@mgi.at 

Contact Partner: Engelbert Schrempf 


25


Kirchdorf 

MGI-Kremstal Steuerberatung GmbH 

Tel: 43-7582-62206-0 

Fax: 43-7582-62206-12 

E-mail: kremstal@mgi.at 

Contact Partners: Hans Georg Pichler and Karin Grall 

Attnang-Puchheim 

Steindl und MGI-Attnang Puchheim Steuerberatung GmbH 

Tel: 43-7674-66205-0 

Fax: 43-7674-66205-15 

E-mail: attnang@mgi.at 

Contact Partners: Hans Georg Pichler and Peter Steindl 

Linz 

MGI-Linz Steuerberatung GmbH 

Tel: 43-732-606361 

Fax: 43-732-606361-12 

E-mail: brigitta.promberger@mgi.at 

Contact Partner: Brigitta Promberger 

VIENNA 

AWIT GmbH 

Capistrangasse 4/9 

Vienna, A-1060 

Tel: 43-1-587-7131 

Fax: 43-1-587-1638 

E-mail: awit@utanet.at 

Website: www.awit.at 

Contact Partner: Dr. Udo Stalzer 

ZELL AM SEE 

Prodinger & Partner 

Auerspergstr. 8 

5700 Zell am See 

Tel: 43-6542-73661-0 GMT +1.00 

Fax: 43-6542-73661-14 

E-mail: m.schekulin@prodinger.at 

Website: www.prodinger.at 

Contact Partner: Manfred Schekulin 

Audit Services/International Tax 

Salzburg 

Tel: 43-662-849-259-0 

Fax: 43-662-849-259-14 

E-mail: m.zehentmayer@auditservices.at 

Contact Partner: Martin Zehentmayer 

Management - Consulting 

GFB Unternehmensberatung - Zell am See 

Tel: 43-654-272-495-0 

Fax: 43-654-273-316 

E-mail: office@gfb-partner.at 

Contact Partner: Roland Haslauer 

Additional offices: Tax/Accounting 

Altenmarkt 

Tel: 43-6452-4882 

Fax: 43-6452-4882-82 

E-mail: altenmarkt@prodinger.at 

Contact Partner: Adam Huber 

Bad Hofgastein 

Tel: 43-6432-8383-0 

Fax: 43-6432-8383-16 

E-mail: office@prodinger-gastein.at 

Contact Partner: Ulrich Wiedemaier 


27


Innsbruck 

Tel: 43-512-341479-0 

Fax: 43-512-341479-7 

E-mail: h.vogelsberger@prodinger.at 

Contact Partner: Hubert Vogelsberger 

Lech am Arlberg 

Tel: 43-5583-3802-0 

Fax: 43-5583-3802-4 

E-mail: lech@prodinger.at 

Contact Partner: Andreas Fetz 

Mittersill 

Tel: 43-6562-6296 

Fax: 43-6562-6296-20 

E-mail: mittersill@prodinger.at 

Contact Partner: Christoph Magauer 

Salzburg 

Tel: 43-662-849259-0 

Fax: 43-662-849259-14 

E-mail: salzburg@prodinger.at 

Contact Partner: Manfred Leitinger 

Saalfelden 

Tel: 43-6582-72535-0 

Fax: 43-6582-72535-1 

E-mail: saalfelden@prodinger.at 

Contact Partner: Horst Armstorfer 

St. Johann 

Tel: 43-6412-4077-0 

Fax: 43-6412-4077-99 

E-mail: st.johann@prodinger.at 

Contact Partner: Manfred Schekulin 

BELGIUM 

BRUSSELS 

Willems & Geerts BVBA 

Suikerkaai 1 

1500 Halle 

Belgium 

Tel: 32-2-532-25-27 GMT +1.00 

Fax: 32-2-532-14-43 

E-mail: h.willems@wg-accountants.com 

Website: www.wg-accountants.com 

Contact Partner: Hugo Willems 

Partners: Hugo Willems, Johan Geerts 

SINT-NIKLAAS 

AF. Van Hemelryck, De Buyser & Co Burg. BVBA 

Industriepark West 75 

9100 Sint-Niklaas 

Tel: 32-3-780-17-35 GMT +1.00 

Fax: 32-3-780-17-36 

E-mail: info@afservices.be 

Website: www.afservices.be 

Contact Partner: Geert Van Hemelryck 

Partners: Geert Van Hemelryck, Nadja De Buyser 

Additional office: 

Dendermonde 


29


BRAZIL 

JOINVILLE/SÃO PAULO 

Martinelli 

Law Firm - Tax and Business Advising - Auditing Services 

Rua Coronel Santiago, 177 - Bairro Anita Garibaldi 

CEP 89203-560 - Joinville - Santa Catarina 

Tel: 55-47-2101-1800 GMT -2.00 

Fax: 55-47-2101-1809 

E-mail: martinelli@martinelli.adv.br 

Website: www.martinelli.adv.br 

www.martinelliauditores.com.br 

Contact Partner: 

Manager Partners 

João Joaquim Martinelli, CEO (LT) 

Tel: 55-47-2101-1875 

E-mail: presidente@martinelli.adv.br 

Juliana Cristina Martinelli (L) 

Tel: 55-47-2101-1848 

E-mail: juliana@martinelli.adv.br 

Partners: João Joaquim Martinelli, Juliana 

Cristina Martinelli, Gustavo Goulart, 

Paulo Costa, Oséas Aguiar, Celso 

Meira, Rodrigo Girolla, Denise Costa, 

José Carlos Meinert, Denilson Utpadel, 

Paulo Sérgio Valle 


São Paulo 

Tel: 55-11-2175-4350 

Fax: 55-11-2175-4350 


Contact Partners: Flávia Bortoluzzo, Juliana Cristina 

Martinelli, João Joaquim Martinelli 

Rio de Janeiro 

Tel: 55-21-2221-9089 

Fax: 55-21-2221-9089 


Contact Partners: Fabiane Turisco, Juliana Cristina 


Belo Horizonte 

Tel: 55-31-3555-1800 

Fax: 55-31-3555-1800 


Contact Partners: Tiago Brasileiro, Juliana Cristina 


Brasília 

Tel: 55-61-3328-3370 

Fax: 55-61-3328-3380 


Contact Partners: Juliana Cristina Martinelli, João 

Joaquim Martinelli 

Porto Alegre 

Tel: 55-51-3393-2800 

Fax: 55-51-3393-2800 


Contact Partners: Gustavo Goulart, Juliana Cristina 



31


Curitiba 

Tel: 55-41-2104-1900 

Fax: 55-41-2104-1900 


Contact Partners: Ewerton Casagrande Eduardo, Juliana 

Cristina Martinelli, João Joaquim 

Martinelli 

Florianóp0lis 

Tel: 55-48-3322-2751 

Fax: 55-48-3322-2751 




Maringá 

Tel: 55-44-2101-5383 

Fax: 55-44-2101-5383 




Caxias do Sul 

Tel: 55-54-3222-4234 

Fax: 55-54-3222-4234 


Contact Partners: Gustavo Goulart, Juliana Cristina 


BULGARIA 

SOFIA 

Suflin 

Jk Gotse Delchev, Block 14, Office 5 

Sofia 1404 

Tel: 359-2-9585712 GMT +2.00 

Fax: 359-2-9583025 

E-mail: office@suflin.com 

Website: www.suflin.com 

Contact Partner: Veselina Petkovska 

CAMEROON 

CAMEROON 

Aderi 

BP 3130 Douala 

Opposite Hotel Fortuna 

Boulevard de la Republique 

Tel: 237-340-33-37 GMT +1.00 

Fax: 237-340-33-37 

E-mail: aderi02@yahoo.fr 

Contact Partner: Ernest Konguep 

CANADA 

MONTREAL 

Ruby Stein Wagner 


300 Léo Pariseau Suite 1900 

Place du Parc 

Montréal, Québec H2X 4B5 

Tel: 1-514-842-3911 GMT -5.00 

Fax: 1-514-849-3447 

E-mail: jhavas@rswca.com 

Website: www.rswca.com 

Contact Partner: Joe Havas 

Partners: David Adler, Claude Bacon, Clément 

Beaupré, Joe Havas, David Libman, 

Kyriakos Linardakis, Peter Linardakis, 

John Shamash 


33


OTTAWA 

McCay, Duff & Company LLP 


141 Laurier Avenue West, 6th Floor 

Ottawa, Ontario K1P 5J3 

Tel: 1-613-236-2367 GMT -5.00 

Fax: 1-613-236-5041 

E-mail: bdavidson@mccayduff.com 

Website: www.mccayduff.com 

Contact Partner: Blair Davidson 

Partners: Blair Davidson, Margaret Egan, Karen 

Freake, Jason Howarth, Tom Howarth, 

Albert Monsour, Robert Shantz, Warren 

Trickey (T) 

TORONTO 

Lipton, Wiseman, Altbaum & Partners LLP 


#600, 245 Fairview Mall Drive 

Toronto, Ontario M2J 4T1 

Tel: 1-416-496-2900 GMT -5.00 

Fax: 1-416-496-0559 

E-mail: sna@lwap.com 

Website: www.liptonca.com 

Contact Partner: Stephen Altbaum 

Partners: Steve Aidelbaum, Stephen Altbaum, 

Sunita Arora (T), Fred Arshoff, Jim 

Hewer, Mel Leiderman, Albert 

Lewkowicz, Jeffrey A. Nightingale (T), 

Paul Roberts, Larry Solomon, Michael 

Wagman 

TORONTO 

Stern Cohen LLP 

45 St. Clair Ave West, Suite 1400 

Toronto, Ontario, M4V 1L3 

Tel: 1-416-967-5100 GMT - 5.00 

Fax: 1-416-967-4372 

E-mail: horne@sterncohen.com 

Website: www.sterncohen.com 

Contact Partner: James Horne 

Partners: Robert J. Masching, James Horne, Paul 

Carroll, Keith Rosen (T), Lorne Lebow, 

Michael McCleave, Ann J. Galvin (T), 

Robert M. Shier, Peter Weinstein, 

Graham Williams 

VANCOUVER 

Johnsen Archer LLP 


#220-1122 Mainland Street 

Vancouver, British Columbia V6B 5L1 

Tel: 1-604-687-2346 GMT -8.00 

Fax: 1-604-687-5045 

E-mail: pfournier@johnsenarcher.ca 

Website: www.johnsenarcher.ca 

Contact Partner: Paul Fournier 

Partners: Katrin Braun, Russ Wilson, Paul 

Fournier, Jo-Ann Hall, Harvey Peters 


Surrey 

Tel: 1-604-501-2822 

Fax: 1-604-501-2832 

E-mail: rwilson@johnsenarcher.ca 

Contact Partner: Russ Wilson 


35


VANCOUVER 

Morgan & Company 

PO Box 10007, Pacific Centre 

1488-700, W. Georgia Street 

Vancouver, British Columbia, V7Y 1A1 

Tel: 1-604-687-5841 GMT -8.00 

Fax: 1-604-687-0075 

E-mail: jchristiansen@morgan-cas.com 

Website: www.morgan-cas.com 

Contact Partner: Jack Christiansen 

Partners: Jack Christiansen, Andrew Lee, Harvey 

Loen, Ross DeMello, Paul Michaud 

VICTORIA 

Hayes Stewart Little & Co. 

900-747 Fort Street 

Victoria, BC V8V 3E9 

Canada 

Tel: 1-250-383-8994 GMT -8.00 

Fax: 1-250-383-8904 

E-mail: hslco@hslco.com 

Website: www.hslco.com 

Contact Partner: Dan Little 

Partners: John S. Hayes, Daneal R. Little, David 

B. McNeill, Charles N. Chandler, Todd 

M. Humen, Nancy M. McMahon, Tara L. 

Benham, G. Martin Eakins, Kyman 

Chan, Janet A. Rowe, J. Arthur 

Rotherham 


Duncan 

Tel: 1-250-746-4406 

Fax: 1-250-746-1950 


Nanaimo 

Tel: 1-250-754-8239 

Fax: 1-250-754-1903 


CHILE 

SANTIAGO 

Tax Advisors S.A. 

Burgos 80 Piso 8, Las Condes 

Santiago, Chile 

7550143 

Tel: 56-2-431-3500 / 56-2-430-7040 GMT -4.00 

Fax: 56-2-430-0963 

E-mail: cblanche@advisors.cl 

Website: www.advisors.cl 

Contact Partner: Christian Blanche Reyes 

Partners: Benjamin Bernstein, Claudio Bustos, 

Alberto Maturana, Geraldine 

Westenenk 

CHINA 

GUANG ZHOU 

Guang Zhou Huasui Certified Public Accountants Co. Ltd 

4/F No. 80 Dong Chuan Road 

Guang Zhou 

Guang Dong Province 510100 

Tel: 86-20-83871342 GMT +8.00 

Fax: 86-20-83874807 

E-mail: maggiexz@21cn.com 

Contact Partner: Maggie Xin Zhao 

Partners: Huang Yu Ye, Quansheng Mai, Zikun Zhen, 

Weirong Meng, Xin Zhao, Zhidong Ren, 

Liming Zhou, Xueliang Zhang 


37


SHANGHAI 

Willsonn Partners (WSP) 

UDC Innovative Plaza, Block A, Suite 308 

No. 125 Jiangsu Road North, Shanghai 200042 

China 

Tel: 86-21-6128-9288/89 GMT +8.00 

Fax: 86-21-6128-9298 

E-mail: william.leong@willsonn.com 

Website: www.willsonn.com 

Contact Partner: William Leong 

Partners: William Leong, Sonny Khoong, Clarence 

Cheng 

Additional offices: Beijing 

Tel: 86-10-8449-2795/96 

Fax: 86-10-8449-2795/96 x 801 

E-mail: sonny.khoong@willsonn.com 

Contact Partner: Sonny Khoong 

Guangzhou, China 

Tel: 86-20-8365 0611 / 22 / 33 

Fax: 86-20-8365 0622 

E-mail: sonny.khoong@willsonn.com 


Chengdu, China 


Kuala Lumpur, Malaysia 


CYPRUS 

NICOSIA 

Constantinou & Kyriacou CPA Ltd 

Karandokis Building, 16 Zenas Kanther Street 

7 th floor, Offices 25 & 26, P.O.Box 22571 

1522 Nicosia 

Tel: 357-22818882 GMT +2.00 

Fax: 357-22818883 

E-mail: panayiotis@ckcpa.net 

Website: www.ckcpa.net 

Contact Partner: Panayiotis Kyriacou 

Partners: Panayiotis Kyriacou, Athena 

Constantinou 


Gallor, Ukraine 

Tel: 380(0)39-459-4612 

E-mail: info@gallor.com 

CZECH REPUBLIC 

PRAGUE 

Larix Consulting, spol. s.r.o. 

Londynska 57/376 

120 00 Prague 2 

Czech Republic 

Tel: 420-222516889 GMT +1.00 

Fax: 420-222514862 

E-mail: jahoda@ larix.cz 

Website: www.larix.cz 

Contact Partner: Richard Jahoda 


Moscow, Russia 

Tel: 7-985-767-06-26 GMT +3.00 

Fax: 7-495-735-28-15 

E-mail: burtsev@larix.cz 

Contact Partner: Sergey Burtsev 


39


DOMINICAN REPUBLIC 

SANTO DOMINGO 

Félix Sención & Asociados 

P.O. Box 30232 

Max Henriquez Urena No. 33 

Edificio Kira, Apto. 302 

Ensache Naco, Santo Domingo 

Tel: 809-563-1447 GMT -4.00 

Fax: 809-562-5228 

E-mail: f.sencion@codetel.net.do 

Contact Partner: Julio Félix 

Partners: Julio Félix, Consuelo Portalatin, Blas 

Sencion, Lorenzo Sención 

ECUADOR 

GUAYAQUIL 

Vizhñay, Asociados 

Cdla. Nueva Kennedy 

Avenida del Periodista 134 y Primera Este 

Guayaquil 

Tel: 593-4-2396346 GMT -5.00 

Fax: 593-4-2396346 EXT: 19 

E-mail: rvizhnay@vizhnay.com 

Contact Partner: Ricardo Vizhñay 

EGYPT 

GIZA 

Talaat I. Hanna & Associates 

3 Korra Ben Shourek Street 

Giza 

Tel: 202-35729376 GMT +2.00 

202-35730967 

Fax: 202-35720055 

E-mail: talat-hanna@access.com.eg 

talaat@talaathanna-accountants.com 

Website: www.talaathanna-accountants.com 

Contact Partner: Talaat Ibrahim Hanna 

Partners: Ehab Ahmed Fathy, Refaat Awad 

Shehata, Talaat Ibrahim Hanna 

EL SALVADOR 

SAN SALVADOR 

Sol, Elias y Asociados 

57 Avenida Norte 

Condominio Miramonte No. 5-B 

Colonia Miramonte, San Salvador 

El Salvador 

Central America 

Tel: 503-2261-1531 GMT -6.00 

Fax: 503-2261-1530 

E-mail: anibal_elias@yahoo.com 

Website: www.solelias.com.sv 

Contact Partner: Anibal Elias 

Partners: Anibal Elias, Ana Maria Carcamo 

Chavez, Rosa Adilia Avendaño, Héctor 

Ramírez 


41


FRANCE 

LYON 

Ekylis 

Le jardin Suédois 

11, rue Guilloud 

69003 Lyon, Rhône 

Tel: 33-472-688-787 GMT +1.00 

Fax: 33-472-331-618 

E-mail: joly.jeanbrice@ekylis.com 

Contact Partner: Jean-Brice Joly 

Partners: Yves Baillon, Bernard Bezaud, Patrick 

Duperron, Eric Joly, Jean-Brice Joly, Paul 

Pacaud, Pierre-Henri Pacaud, Anthony 

Peter 

PARIS 

COFINGEC 

16, rue Mollien 

F-92100 Boulogne Sur Seine 

Paris 

Tel: 331-46-99-65-65 GMT +1.00 

Fax: 331-46-99-65-60 

E-mail: max.peuvrier@aceconseils.com 

Website: www.cofingec.fr 

Contact Partner: Max Peuvrier 

Partners: Max Peuvrier, Thierry Porte, Stéphane 

Lequien, Philippe Pelade, Patricia 

Weber 


Evry, nr. Paris 

Tel: 331-69-91-10-00 

Monteuil, nr Paris 

Tel: 331-48-40-64-63 

PARIS 

Fidrex 

14 rue de la Pépinière 

75008 Paris 

Tel: 33-1-53-04-38-00 GMT +1.00 

Fax: 33-1-53-04-38-01 

E-mail: fidrex@fidrex.com or dnattaf@fidrex.com or 

mterradot@fidrex.com 

Website: www.fidrex.com 

Contact Partners: Michel Terradot, Didier Nattaf 

Partners: Michel Terradot, Didier Nattaf, Norbert 

Smadja, Thierry Touitou, Albert 

Bensadon 

PARIS 

R.E.C. (Révision et Contrôle) 

Experts Comptables 

Commissaires aux Comptes 

151 bd Haussmann 

75008 Paris 

Tel: 33-1-58-56-21-21 GMT +1.00 

Fax: 33-1-45-62-39-27 

E-mail: rec@revision-et-controle.fr 

Contact Partner: Alain Jombart 

(a.jombart@revision-et-controle.fr) or 

Geoffroy de Carcaradec 

(g.de.carcaradec@revision-et-controle.fr) 

Partners: Geoffroy de Carcaradec, Alain Jombart, 

Jean-Marie Norguet, Jean-Pierre Salomon 


43


GERMANY 

FRANKFURT 

Haag Eckhard Schoenpflug 

Lurgiallee 14 - 16 

D-60439 Frankfurt am Main 

Tel: 49-69-961351-0 GMT +1.00 

Fax: 49-69-961351-50 

E-mail: mail@hes-partner.de 

Contact Partner: Dr Detlev Haag 

Partners: Dr. Detlev Haag, Horst E. Eckhard, 

Willibald Schoenpflug, Dr. Martin 

Hartauer 


Berlin 

Tel: 49-30-89-09-20-96 

Fax: 49-30-89-09-20-96 

Leipzig 

Tel: 49-341-955-4500 

Fax: 49-341-955-4510 

E-mail: haag-partners-leipzig@web.de 

KOLN 

Nawrot & Partner GmbH 

Große Neugasse 6, 

D-50667 Köln 

Tel: 49-221-20-50-20 GMT +1.00 

Fax: 49-221-20-50-222 

E-mail: streit@nawrot.com 

Website: www.nawrot.com 

Contact Partner: Reiner Streit 

Partners: Reiner Streit, Angela Schellert, 

Stephan Borgers, Gerlinde Hochstätter 

Additional office: Bonn 

MUNICH 

RP Richter & Partners 

Nymphenburger Straße 3b 

D-80335 Munich 

Germany 

Tel: 49-89-55066-247 GMT +1.00 

Fax: 49-89-55066-151 

E-mail: claus.lemaitre@rp-richter.com 

Website: www.rp-richter.com 

Contact Partner: 

Managing Partner, General Affairs: 

Wolfgang Richter 

Tel: +49-89-55066-200 

E-mail: wolfgang.richter@rp-richter.com 

Tax, incl. Tax Structuring, Tax Due Diligence 

and Tax M&A: 

Claus Lemaitre 

Tel: +49-89-55066-310 

E-mail: claus.lemaitre@rp-richter.com 

Audit, incl. International Accounting, 

Financial Due Diligence: 

Frank Stahl 

Tel: +49-89-55066-298 

E-mail: frank.stahl@rp-richter.com 

Legal M&A, Legal Due Diligence: 

Sven Fritsche 

Tel: +49-89-55066-320 

E-mail: sven.fritsche@rp-richter.com 

Corporate Law: 

Kai König 

Tel: +49-89-55066-220 

E-mail: kai.koenig@rp-richter.com 

Family Office, Private Clients, Financial Products: 

Urs Bernd Brandtner 

Tel: +49-89-55066-300 

E-mail: urs.brandtner@rp-richter.com 

Partners: Wolfgang Richter (T/L), Christine 

Huber (T), Kai König (L), Christian 

Müller (A), Frank Schönherr (T), 


45


Humbert Lechner (T), Peter Schulz 

(T/L), Achim Bergemann (T), Jochen 

Busch (T), Urs Bernd Brandtner (T), 

Claus Lemaitre (T), Sven Fritsche (L/T), 

Richard Markl (T), Knuth Blumenstiel 

(L), Dr. Franz Bielefeld (L), Roland 

Weigl (A/T), Oliver Hubertus (T/L), 

Frank Zeidler (T/A), Astrid Wellhöner 

(L), Ursula Augsten (T), Dr. Georg 

Renner (T), Dr. Thomas Gemmeke (L), 

Christoph Tegel (L), Dr Klaus Müller (L) 


Frankfurt 

Tel: 49-69-719160-0 

Fax: 49-69-719160-100 

E-mail: frank.schoenherr@rp-richter.com 

Contact Partners: Frank Schönherr, Dr. Georg Renner 

Stuttgart 

Tel: 49-711-222158-30 

Fax: 49-711-222158-99 

E-mail: ursula.augsten@rp-richter.com 

Contact Partner: Ursula Augsten 

RHEINE 

Hartmann & Associates GmbH 

Anton-Fuehrer-Str. 5d 

Rheine, 48431 

Tel: 49-5971-92200 GMT +1.00 

Fax: 49-5971-92201-5 

E-mail: j.hartmann@hartmann-associates.de 

Website: www.hartmann-associates.de 

Contact Partner: Joerg Hartmann 

Partners: Joerg Hartmann, Willi Hartmann, 

Thomas Pott, Ralph Minor 

STUTTGART 

Lohrmann Riehle Laetsch Durach & Kollegen 

Schlossstrasse 73 

70176 Stuttgart 

Tel: 49-(0)711-66631 - 0 GMT +1.00 

Fax: 49-(0)711-66631 - 99 

E-mail: herrmann@lohrmann-koll.de 

Website: www.lohrmann-koll.de 

Contact Partners: Tax: Stefan Riehle 

Tel: 49-(0)711-66631-44 

Audit: Helmut Lohrmann 

Tel: 49-(0)711-66631-11 

Law: Dr. Wolfgang Durach 

Tel: 49-(0)711-66631-64 

Partners: Helmut Lohrmann (A), Stefan Riehle 

(T), Martin Laetsch (A), Dr. Wolfgang 

Durach (L), Frank M. Mueller (A), 

Susanne Kiener (T), Rainer Mueller (A), 

Dr. Frank Schneider (L), Michael 

Effinger (T) 


Freiburg 

Tel: 49 (0)761 70501-0 

Fax: 49 (0)761 70501-11 

E-mail: info@lohrmann-koll.de 

Contact Partner: Helmut Lohrmann 


47


STUTTGART 

STEHLE, HOLLAENDER & PARTNER 

Robert-Bosch-Str. 65 

70192 Stuttgart 

Tel: 49-711-259-404-60 GMT +1.00 

Fax: 49-711-257-8952 

E-mail: karl-ruediger.steeb@stehle-partner.com 

Website: www.stehle-partner.com 

Contact Partners: 

Tax incl. International Taxation: 

Dr. Karl-Rüdiger Steeb 

Tel: +49-711-259-404-628 


Audit, International Accounting: 

Andreas Geiger 

Tel: +49-711-259-404-616 

E-mail: andreas.geiger@stehle-partner.com 

Group Accounting, Finance: 

Alexander Rein 

Tel: +49-711-259-404-615 

E-mail: alexander.rein@stehle-partner.com 

Due Diligence & Expertise: 

Dr Bernhard Leitermann 

Tel: +49-711-259-404-636 

E-mail: bernhard.leitermann@stehle-partner.com 

Company Law, Commercial Law: 

Prof. Dr. Heinz Stehle 

Tel: +49-711-259-404-60 

E-mail: heinz.stehle@stehle-partner.com 

Partners: Prof. Dr Heinz Stehle, Reinhard Lächele, 

Dr. Karl-Rüdiger Steeb, Andreas Geiger, 

Dr. Bernhard Leitermann, Alexander 

Rein 


Dr. Steeb Steuerberatungsgesellschaft mbH 

Munich 

Tel: 49-89-99-84-060 GMT +1.00 

Fax: 49-89-99-84-0622 


Contact Partner: Dr. Karl-Rüdiger Steeb 

GUATEMALA 

GUATEMALA 

Chian Rodriguez Consultores Asociados 

11 a . Avenida 32-35 Zona 5 

01005 Cuidad de Guatemala 

Tel: 502-2362-0680 GMT -6.00 

Fax: 502-2331-9989 

E-mail: info@chrcorp.com.gt 

Website: www.chrcorp.com.gt 

Contact Partner: Lic. Carlos Enrique Chian Rodriguez 

CPA (Carlos.chianr@chrcorp.com.gt) 

Partners: Carlos Enrique Chian Rodriguez, Carlos 

Francisco Chian Carias, Jorge Fernando 

Chian Carías 

HONG KONG 

HONG KONG 

Allan Ho & Co. 

Room 2702-03, C. C. Wu Building 

302-8 Hennessy Road 

Wanchai, Hong Kong 

Tel: 852-25407744 GMT +8.00 

Fax: 852-25407754 

E-mail: allan@skyalliance.biz 

Website: www.skyalliance.biz 

Contact Partner: Allan Ho 

Partners/Principals: Carol Luu, Terance Yeung 

Additional office: Shezhen, China 


49


HONG KONG 

Li, Tang, Chen & Co. 

Certified Public Accountants 

10th Floor, Sun Hung Kai Centre 

30 Harbour Road 

Wanchai, Hong Kong 

Tel: 852-2827-8663 GMT +8.00 

Fax: 852-2827-5086 

E-mail: info@litangchen.com 

Contact Partner: Eric Li 

Partners: Eric Li, David Li, William Chan, Marvin 

Law, K.S. Yan 

INDIA 

CHENNAI 

Roy Varghese & Associates 


First Floor, No. 123 (Old 52) 

Medavakkam Tank Road, 

Kilpauk 

Chennai-600 010 

Tel: 91-44-4264-3280 GMT +5.30 

Fax: 91-44-4264-3281 

E-mail: rv@rva.in 

Website: www.rva.in 

Contact Partner: Roy I. Varghese 

Partners: Roy I. Varghese, Viju Mathew, B. 

Rajesh, Gribin Jacob B. 


Cochin 

Tel: 91-484-239-3765 

Fax: 91-484 239-7365 


Contact Partner: Roy l. Varghese 

Trivandrum 

Tel: 91-471-254-1174 

Fax: 91-471-254-1581 


Contact Partner: Roy l. Varghese 

MUMBAI 

N A Shah Associates 

64, 65, 84-C Mittal Tower 

Nariman Point 

Mumbai, 400021 

Tel: 91-22-4073-3000 GMT +5.30 

Fax: 91-22-4073-3090 

E-mail: ashok.shah@nashah.com 

Website: www.nashah.com 

Contact Partner: Ashok Shah 

Partners: Jayendra Shah, Sandeep Shah, Milan 

Mody, Ashok Shah 


51


MUMBAI 

R.M. Ajgaonkar & Co. 

“Mandar”, Juhu Tara Road, 

Opp. Bharatpetroleum Petrol Pump 

Juhu, Mumbai 400 049 

Tel: 91-22-26605684 GMT +5.30 

Fax: 91-22-26605685 

E-mail: rajaram@bom5.vsnl.net.in 

Contact Partner: Rajaram M. Ajgaonkar 

Partners: Rajaram M. Ajgaonkar, Shilpa S. Ogale 


Pune 411 030 

Tel: 91-20-24482159 

NEW DELHI 

BGJC & Associates 

Raj Tower 1, 2nd floor 

Alaknanda Community Centre 

New Delhi-110019 

Tel: 91-11-260-23-608 GMT +5.30 

91-11-260-25-140 

Fax: 91-11-260-30-436 

E-mail: bgjc@bgjc.in 

Contact Partner: Salil Bhandari 

Partners: R.S. Bhandari, Salil Bhandari, R.C. Gupta, 

Jagpat Jain, Darshan Chajer 


Indore 

Tel: 0731-5069644/5066767 

Fax: 0731-506950/69644 

E-mail: ndafria@yahoo.com 

Contact: Nitin Dafria 

INDONESIA 

JAKARTA 

Salaki & Salaki 

Suite 902, Plaza DM 9th Floor 

Jl. Jend. Sudirman Kav.25 

Jakarta, 12920 

Tel: 62-21-5203482/5204533 GMT: +7.00 

Fax: 61-21-520-3483 

E-mail: info@salaki-salaki.com 

Website: www.salaki-salaki.com 

Contact Partner: Roy Salaki 

Partners: Roy Salaki, Irene Salaki 

IRELAND 

DUBLIN 

Byrne Curtin Kelly 

Verschoyle House 

28-30 Lower Mount Street 

Dublin 2 

Ireland 

Tel: 353-1-676-5333 GMT 

Fax: 353-1-676-5605 

E-mail: tony@bck.ie 

Website: www.bck.ie 

Contact Partner: Tony Kelly 

Partner: Dónall Curtin 

ISRAEL 

TEL AVIV 

Leshem, Shaham & Co - C.P.A. 

155 Yigal Alon St. 

Tel-Aviv, 67443 

Tel: 972-3-695-7955 GMT +2.00 

Fax: 972-3-695-7956 

E-mail: alex@ls-cpa.co.il 

Contact Partner: Alex Shaham 

Partners: Nir Leshem, Alex Shaham 


53


ITALY 

MILAN 

Studio Associato Luppi 

Via Sant’Eufemia 4 

20122 Milano 

Tel: 39-025-8303-326 GMT +1.00 

Fax: 39-024-5498-723 

E-mail: studio.luppi@luppi.it 

Website: www.luppi.it 

Contact Partner: Paolo Luppi 

Partners: Paolo Luppi, Alberto Taccani, Silvana 

Sbalbi 

MILAN 

Studio Lanteri Associazione Professionale 

Via Trebazio, 4 - 20145 Milan 

Tel: 39-2 / 313236 - 2 / 315927 GMT +1.00 

Fax: 39-2 / 33614772 

E-mail: studiolanteri@studiolanteri.com 

Website: www.studiolanteri.com 

Contact Partner: Nicola Lanteri 


Rome 

Tel: 39-6 / 68136549 

Fax: 39-6/ 68136549 



San Remo 

Tel: 39-184 / 506000-1-4 

Fax: 39-184 / 506002 



TORINO 

Pitagora Revisione S.r.l. 

C.so Matteotti, 21 

10121 Torino 

Tel: 39-011-5178-602 GMT +1.00 

39-011-5178-634 

Fax: 39-011-5189-491 

E-mail: rseymandi@pitagora.org 

Contact Partner: Roberto Seymandi 

Partners: Franco Lanza, Albino Quaglia 


Milano 

Tel: 39-02-43911617 

Fax: 39-02-43916332 

Contact Partner: Girolamo Matranga 

JAMAICA 

KINGSTON 

Dawgen Chartered Accountants 

Unit 34 

Winchester Business Centre 

15 Hope Road 

Kingston 10 

Jamaica, West Indies 

Tel: 876-9084007 GMT -5.00 

Fax: 876-7540380 

E-mail: dawkins@dawgen.com 

Website: www.dawgen.com 

Contact Partner: Dawkins Brown 

Partners: Dawkins Brown, Glen Brown 


55


JAPAN 

NAGOYA 

Tokai & Co. 

Audit Corporation 

Marunouchi 2-19-24, Naka-ku, 

Nagoya 460-0002 Japan 

Tel: 81-52-223-8635 GMT +9.00 

Fax: 81-52-223-8639 

E-mail: myoshida@tokaiaudit.org 

Contact Partner: Masamichi Yoshida 

Partners: Tomio Fruhashi (AT), Toru Hashido (AT), 

Kazuo Hayashi (AT), Koichi Kojima (AT), 

Koji Kojima (AT), Katsuaki Maeda (AT), 

Tokumitsu Makihara (AT), Yasuo 

Tanahashi (AT), Kenji Tsukamoto (AT), 

Masamichi Yoshida (AT), Hisaki Goto 

(AT) 

TOKYO 

Yotsuya & Co 


4th Floor, Rokubancho Gakuendori Building 

7-4 Rokubancho, Chiyoda-ku 

Tokyo 102-0085 

Tel: 81-3-3234-7163 GMT +9.00 

Fax: 81-3-3237-8338 

E-mail: yamaji@yotsuya-ac.com 

Website: www.yotsuya-ac.com 

Contact Partner: Masakazu Yamaji 

Partners: Hiroyuki Hanazawa, Akira Miyazaki, 

Keiji Ozaki, Yasuo Usui, Masakazu 

Yamaji 

KENYA 

NAIROBI 

Ashwin Brothers 

PO Box 14208-00800 

Matundu Lane 

Nairobi 

Tel: 254-2-4443692 GMT +3.00 

Fax: 254-2-4444615 

E-mail: soundadvice@ashwinbrothers.com 

Website: www.ashwinbrothers.com 

Contact Partner: Ashwinkumur R. Patel 

LEBANON 

BEIRUT 

JHI HADDAD 

Dora Gate Center, 140 St. Joseph Street 

Bauchrieh - Metn - Beirut - Lebanon 

P.O Box 60-130 

Tel: 961-1-259977 GMT +2.00 

Fax: 961-1-242977 

E-mail: info@jhi-haddad.com 

Website: www.jhi-haddad.com 

Contact Partner: Assaad EL HADDAD 


57


LIECHTENSTEIN 

VADUZ 

Allied Finance Trust AG 

Kirchstrasse 12 

Vaduz, 9490 

Tel: 423-237-40-10 GMT +1.00 

Fax: 423-237-40-14 

E-mail: christina.appert@alliedfinance.com 

Website: www.alliedfinance.com 

Contact Partner: Christina Appert 


Basel, Switzerland 

Tel: 41-61-272-06-16 

Fax: 41-61-272-06-17 

E-mail: info.ch@alliedfinance.com 

Contact Partner: Bettina Mueller 

Lugano, Switzerland 

Tel: 41-91-922-97-60 

Fax: 41-91-922-97-61 

E-mail: mario.clapis@alliedfinance.com 

Contact Partner: Mario Clapis 

Zurich, Switzerland 

Tel: 41-43-888-6288 

Fax: 41-43-888-6289 

E-mail: info.ch@alliedfinance.com 

Contact Partners: Rolf Schnellman, Philipp Senn 

Hong Kong - A.F. Private Ltd. 

Tel: 852-3188-1143 

Fax: 852-3188-1147 

E-mail: info.hk@alliedfinance.com 

Contact Partner: Saji Matthew 

Singapore - AFP Corporate Services PTE. Ltd. 

Tel: 65-6372-9777 

Fax: 65-6536-9267 

E-mail: info.singapore@afpglobal.com 

Contact Partner: Peter Weidinger 

LUXEMBOURG 

LUXEMBOURG 

EWA (Fiduciaire et Révision) S.A. 

(member of EWA Fiduciaires) 

53, Avenue J.F. Kennedy 

L-9053 Ettelbruck 

Tel: 352-81-62-20-1 GMT +1.00 

Fax: 352-44-76-03 

E-mail: y.wallers@ewa.lu 

m.fieger@ewa.lu 

d.reding@ewa.lu 

Website: www.ewa.lu 

Contact Partners: Yves Wallers, Dan Reding, Marco Fieger 

Partners: Yves Wallers, Dan Reding, Marco 

Fieger, Charles Ensch 

MALAYSIA 

KUALA LUMPUR 

Ho Chee Mee & Co. 

63 Cangkat Bukit Bintang 

Kuala Lumpur 

50200 

Tel: 60-3-2142-2555 GMT +8.00 

Fax: 60-3-2142-2188 

E-mail: hcmco@tm.net.my 

Contact Partner: Ho Chee Mee 

Partners: Ho Chee Mee, Tan Geok Seow, Yong 

Phang Kueng 


59


MAURITIUS 

PORT LOUIS 

Nathadkhan Associates 

Public Accountants and Tax Advisers 

320 St James Court 

St Denis Street 

Port Louis 

Tel: 230-208-2377 GMT +4.00 

Fax: 230-208-2378 

E-mail: nkhan887@intnet.mu 

Contact Partner: Nizam Nathadkhan 

MEXICO 

MEXICO CITY 

CPA Contadores Públicos y Auditores, S.C. 

Insurgentes Sur # 1915-602 

Colonia Guadalupe Inn 

Delegación Alvaro Obergon 

Mexico, D.F., 01020 

Tel: 52-55-5662-7811 GMT -6.00 

52-55-5662-8187 

Fax: 52-55-5662-0749 

E-mail: manuel.velderrain@cpa.com.mx 

Website: www.cpa.com.mx 

Contact Partner: Manuel Velderrain 

Partners: José Manuel Velderrain, Enrique 

Velderrain, Beatriz Velderrain, Mariano 

Sáenz Azuela 


Polanco Mexico City (Fiscal) 

Tel: 52-55-5662-7811 

E-mail: oficina.polanco@cpa.com.mx 

Naucalpan, Estado de Mexico 

Tel: 52-55-5343-8999 

E-mail: oficina.naucalpan@cpa.com.mx 

MEXICO CITY 

Resa y Asociados, S.C. 

Insurgentes Sur 1971 Torre III, 2° Piso 

Col. Guadalupe Inn 

01020 Mexico D.F. 

Tel: 52-55-1719-3300 GMT -6.00 

Fax: 52-55-1719-3343 

E-mail: resa@resa.com.mx 

Contact Partner: Roberto Resa 

Direct tel: 52 55 1719-33 

E-mail: rresa@resa.com.mx 

Guadalajara 

Tel: 52-333616-8070 

Fax: 52-333616-4634 

E-mail: guadalajara@resa.com.mx 

Contact Partner: Juan Francisco Valadez Aguilar 

Hermosillo 

Tel: 52-662214-6397 

Fax: 52-662-210-6402 

E-mail: hermosillo@resa.com.mx 

Contact Partner: Othon Ramos 

Los Mochis 

Tel: 52-668812-2257 

Fax: 52-668815-0038 

E-mail: losmochis@resa.com.mx 

Contact Partner: Roberto Dominguez Thomas 

Monterrey 

Tel: 52-818348-3700 

Fax: 52-818346-6596 

E-mail: monterrey@resa.com.mx 

Contact Partner: Rodrigo Leal Tijerina 

Morelia 

Tel: 52-443324-9388 

Fax: 52-443324-1221 

E-mail: morelia@resa.com.mx 

Contact Partner: Alejandro Ortiz 


61


Tijuana 

Tel: 52-664686-3721 

Fax: 52-664686-1117 

E-mail: tijuana@resa.com.mx 

Contact Partner: Jose Mojica 

NETHERLANDS 

ROTTERDAM 

Steens & Partners 


Thomas Mannplaats 311, 3069 NJ Rotterdam 

P.O.Box 81167 

3009 GD Rotterdam 

Tel: 31-10-456-4677 GMT +1.00 

Fax: 31-10-456-8141 

E-mail: a.kraaijeveld@steens.nl 

Website: www.steens.nl 

Contact Partners: Ad Kraaijeveld and Felix Alberti 

Partners: Ad Kraaijeveld (A), Björn Lomeijer (AM), 

Andries Noorman(A), Felix Alberti (T) 


Amsterdam 

Tel: 31-20-404-2821 


Partner: Ad Kraaijeveld 

Breda 

Tel: 31-76-531-7907 

Fax: 31-76-531-7701 


Partner: Ad Kraaijeveld 

TILBURG 

JOORE Accountants & Belastingadviseurs 

Jan Asselbergsweg 38 

5026 RR Tilburg 

Tel: 31-13-590-00-17 GMT +1.00 

Fax: 31-13-590-00-27 

E-mail: mail@joore.nl 

Website: www.joore.nl 

Contact Partner: drs. G.P.A.W. Joore RA 

Partners: G.P.A.W. Joore, A.J.M. Schoenmakers, 

F.J.M. Torremans 

NEW ZEALAND 

AUCKLAND 

Gibson & Associates Ltd 

Level 2 408 Khyber Pass Rd 

Newmarket 

Auckland, 1 

Postal delivery to: PO Box 9359 

Newmarket, Auckland 

Tel: 64-9-529-1907 GMT + 12.00 

Fax: 64-9-5207562 

E-mail: dong@gibsonca.co.nz 

Website: www.gibsonca.co.nz 

Contact Partner: Don Gibson 

Partners: Don Gibson, Raymond C.M. Chan 


63


AUCKLAND 

HWI Ltd. 


Level 3, 139 Carlton Gore Road 

Newmarket Auckland 

For postal delivery, please use: 

PO Box 99-858 

Newmarket 

Auckland 

Tel: 64-9-307-8500 GMT +12.00 

Fax: 64-9-307-8505 

E-mail: kwilson@hwi.co.nz 

Website: www.hwi.co.nz 

Contact Director: Kevin Wilson 

Directors: Kevin Wilson, Christine Henderson, Cal 

Rogers 

NIGERIA 

LAGOS 

AO&A 

11 Oba Akinjobi Street, Gra, Ikeja 

Box 54261, Ikoyi 

Lagos 

Tel: 234-1-7220907 GMT +1.00 

234-1-7764717 

Fax: 234-1-4938137 

E-mail: segun.ogunsola@aoaglobal.com 

Contact Partner: Olusegun Ogunsola 

PAKISTAN 

KARACHI 

Moochhala Gangat & Co. 


607-610, Paradise Chambers, 

Off Shahrah-e-Iraq, Saddar 

Karachi, Pakistan 74400 

Tel: 92-21-521-2769 GMT +5.00 

92-21-521-2842 

92-21-562-1828 

92-21-562-1829 

Fax: 92-21-5650453 

E-mail: hussaini@mgc.com.pk 

Website: www.mgc.com.pk 

Contact Partner: Hussaini Fakhruddin 

Partners: Hussaini Fakhruddin, Mustansir (Najeeb) 

Moochhala, Taher Moochhala, 

Mohammed Saleem 


Karachi 

Tel: 92-21-2210974/5/6 

Fax: 92-21-2210977 

E-mail: m.saleem@mgc.com.pk 

Contact Partner: Mohammed Saleem 

Lahore 

Tel: 92-42-5717918/5717919 

Fax: 92-42-5877169 

E-mail: tajammal@mgc.com.pk 

Contact Partner: Tajammal Hussain 


65


LAHORE 

Fazal Mahmood & Company 


147-Shadman 1, Lahore 

Tel: 92-42-758-0236 GMT+5.00 

92-42-757-6986 

92-42-756-2808 

92-42-753-1445 

Mobile: 92-300-847-7383 

92-304-422-8483 

Fax: 92-42-756-0971 

E-mail: fazalm@brain.net.pk 

Website: www.fmc.com.pk 

Contact Partner: Fazal Mahmood 

Partner: Sheikh Atif Farooq 

PERU 

LIMA 

Flores Konja y Asociados Contadores Públicos S. Civil de 

R.L. 

Calle Los Flamencos 145 - Oficina 206 

San Isidro, Lima 27 - Peru 

Tel: 51-14-22-7733 GMT -5.00 

Fax: 51-14-22-5864 

E-mail: fkonja@speedy.com.pe or fkonja@terra.com.pe 

Contact Partner: Leoncio Flores Konja 

PORTUGAL 

LISBON 

JHI Lisboa - Serviços de Apoio à Gestão Lda. 

Edifício Castil 

Rua Castilho, 39, 13° B 

1250-068 Lisboa - Portugal 

Tel: 351-21-371-42-10 GMT 

351-21-387-61-17 

Fax: 351-21-387-61-16 

E-mail: jhi@jhi.pt 

Website: www.jhi.pt 

Contact Partner: Maria Teresa Mendes 

Partners: Ricardo Schedel, Maria Teresa Mendes, 

José Manuel Mendes 

Consultancy and Legal Advisors: João Pedro Gomes (L/T), 

Nuno Telleria (L/T) 

PUERTO RICO 

SAN JUAN 

Zayas, Morazzani & Co. 

P.O. Box 366225 

San Juan, Puerto Rico 

00936-6225 

Tel: 787-753-7025 GMT -4.00 

Fax: 787-759-7122 

E-mail: e.zayas@zmcompany.com 

Website: www.zmcompany.com 

Contact Partner: Eduardo Zayas 

Partners: Eduardo Zayas, Pedro Morazzani, Luis 

Martínez, Carmen Cabello 


67


RUSSIA 

MOSCOW 

ALRUD - Audit 

17, Skakovaya Street, 6th Floor 

Moscow, 125040 

Tel: 7-495-234-9692 GMT +3.00 

Fax: 7-495-956-3718 

E-mail: info@alrud.ru 

Website: www.alrud.ru 

Contact Partners: Maxim Alekseyev or Vassili Rudomino 

SOUTH KOREA 

SEOUL 

Se-Jin Accounting Corporation 

I-castle Building 6F 

868 Non-Hyan-Dong, Kang-Nam-ku 

Seoul, South Korea 135-010 

Tel: 82-2-547-7010 GMT: +9.00 

Fax: 82-2-547-7039 

E-mail: jbkim@withsejin.com 

Website: www.withsejin.com 

Contact Partner: Jeong-Bo Kim 

SINGAPORE 

SINGAPORE 

H.T. Khoo & Company 

100 Beach Road 

#24-01/02/03 Shaw Tower 


Tel: 65-6536-9978 GMT: +8.00 

Fax: 65-6536-6209 

E-mail: htkhoo@pacific.net.sg 

Contact Partner: Ho Tong Khoo 

SINGAPORE 

Kong, Lim & Partners 

13A MacKenzie Road 


Tel: 65-6227-4180 GMT +8.00 

Fax: 65-6324-0213 

E-mail: ysl@internalaudit.com.sg 

Website: www.konglim.com.sg 

Contact Partner: Lim Yeong Seng 

SPAIN 

BARCELONA 

AddVANTE 

Diagonal Avenue 

482, 1st Floor, 

08006 Barcelona 

Tel: 34-93-415-88-77 GMT: +1.00 

Fax: 34-93-415-57-77 

E-mail: ebatlle@addvante. com 

Website: www.addvante.com 

Contact Partner: Emili Batlle 

Partners: Emili Batlle, Enric Faura, David 

Martinez, Jose Mari Lopez, Oriol Ripoll, 

Josep Manel Morera, Jesus Selma, Juan 

Jimenez, Josep Enric Llapart 


Madrid 

Tel: 34-91-781-83-11 

Fax: 34-91-576-04-76 


69


SWITZERLAND 

GENEVA 

Finaco 

Route de Pres-bois 20 

PO Box 1801 

1215 Geneva 15 

Tel: 41-22-788-24-24 GMT: +1.00 

Fax: 41-22-788-56-71 

E-mail: tchougang@bluewin.ch 

Website: www.finacollc.com 

Contact Partner: Gustave Tchougang 

ZURICH 

Alltax Group 

ALLTAX AG ZURICH 

Kirchgasse 50 

CH-8706 Meilen-Zurich 

Tel: 41-44-924-20-10 GMT +1.00 

Fax: 41-61-302-33-13 

E-mail: meilen@alltax.ch or with name (see below) 

Website: www.alltax.ch 

Contact Partner: rudolf.brauchli@alltax.ch 

Partners: Yvonne Barcellona, Marc Membrini, 

Kurt Rau 


Basel 

Tel: 41-61-327-37-37 

Fax: 44-61-302-33-13 

E-mail: info@alltax.ch or with name (see below) 

Contact Partner: kurt.rau@alltax.ch 

Zug 

Tel: 41-41-723-10-10 

Fax: 44-41-723-10-11 

E-mail: zug@alltax.ch or with name (see below) 

Contact Partner: Rudolf.Brauchli@alltax.ch 

Freienbach 

Tel: 41-55-410-80-90 

Fax: 41-44-924-20-11 

E-mail: freienbach@alltax.ch or with name (see below) 

Contact Partner: Rudolf.Brauchli@alltax.ch 

ZURICH 

Honold Treuhand A.G. 

Sempacherstrasse 15, Box 1623 

8032 Zurich 

Tel: 41-44-421-33-33 GMT +1.00 

Fax: 41-44-421-33-22 

E-mail: contact@honoldtreuhand.ch 

Contact Partner: Christoph Honold 

Partners: Christoph Honold, Jakob Mäder, Sven 

Meyer, Beat Staubli 

TAIWAN 

TAIPEI 

C.H.Chang & Co. 


Room A, 13th Floor, Asia Commercial Building 

No. 1 Fu Hsing North Road 

Taipei 

Tel: 886-2-2752-8441 GMT +8.00 

Fax: 886-2-2731-4292 

886-2-8773-8112 

E-mail: yauh@ms42.hinet.net 

Contact Partner: Allen Chang 

Partners: Allen Chang, David Chang, Hung-Chun 

Chang 


71


TURKEY 

ISTANBUL 

Arti Deger Group 

Camlik Mh. Teraziler Cd. Dervis No: 1 Kat: 2 

Umraniye/Istanbul/Turkey 

Tel: 90-216-443-74-75 GMT +2.00 

Fax: 90-216-443-74-70 

E-mail: murat@addenetim.com 

Website: www.addenetim.com 

Contact Partner: Murat Eristi 

Partner: Mustafa Yegenoglu 


Ankara 

Tel: 90-312-473-32-09 

Fax: 90-312-473-33-83 

E-mail: info@addenetim.com 

KOZYATAGI/ISTANBUL 

Auditing & Sworn Consulting Corp. 

Ataturk Cad. 

Esin Sokak Hu-Ba-Is. 

Merkezi No: 9/10 

Kozyatagi/Istanbul 

Tel: 90-216-467-46-50 GMT +2.00 

Fax: 90-216-467-46-53 

E-mail: aliakcay@asdenetim.com or 

battal@asdenetim.com 

Website: www.asdenetim.com 

Contact Partners: Mehmet Ali Akcay, Battal Dogan 

USKUDAR/ISTANBUL 

Aktif Global 

Revizyon ve Denetim AS 

Bulgurlu mah, Hanimseti Sk. 

Aktas Bloklari No: 35/37 

Uskudar/Istanbul, 34696 

Tel: 90-216-520-00-90 GMT + 2.00 

Fax: 90-216-520-00-99 

E-mail: avbalkaya@hotmail.com 

Website: www.globaldenetim.com.tr 

Contact Partner: Vahap Balkaya 

UNITED ARAB EMIRATES 

DUBAI 

Mahendra Asher & Co. 


203 NASA Building 

Al Maktoum Street, Deira 

Dubai 

For postal delivery, please use: 

PO Box 4421, Dubai 

Tel: 971-4-222-7580 GMT +4.00 

Fax: 971-4-223-3715 

E-mail: masherdb@emirates.net.ae 

Website: www.mahendraasherco.com 

Contact Partners: Mahendra K. Asher or Ratnakar N. Shetty 

DUBAI 

Puthran Chartered Accountants 

PO Box 50127 

Dubai 

Tel: 971-4-345-2006 GMT + 4.00 

Fax: 971-4-345-2007 

E-mail: puthran@emirates.net.ae 

Website: www.puthran.ae 

Contact Partner: L.V. Puthran 


73


UNITED KINGDOM 

ENGLAND, London 

Jeffreys Henry LLP 


Finsgate 


London EC1V 9EE 

Tel: 44-20-7309-2222 GMT 

Fax: 44-20-7309-2309 

E-mail: mtenzer@jeffreyshenry.com 

Website: www.jeffreyshenry.com 

Contact Partner: Mark Tenzer or Nick Michaels 

Partners: Alec Harvey, Jonathan Isaacs, Nicholas 

Michaels, Goksel Mustafa, Sanjay 

Parmar, Justin Randall, Sara Stewart, 

Mark Tenzer, Howard Weintrob, Paul 

Williams 

ENGLAND, London 

Adbell International Limited 

Finsgate 


London EC1V 9EE 

Tel: 44-20-7309-2222 GMT 

Fax: 44-20-7309-2309 

E-mail: adb@adbellinternational.com 

Website: www.adbellinternational.com 

Contact Partner: Alan Bell 

ENGLAND, Oxford 

Critchleys Chartered Accountants & Business Advisers 

Greyfriars Court 

Paradise Square 

Oxford 

OX1 1BE 

Tel: 44-1865-261100 GMT 

Fax: 44-1865-261201 

E-mail: aharris@critchleys.co.uk 

Website: www.critchleys.co.uk 

Contact Partners: Anthony Harris and Peter Kemp 

Partners: Kevin Byrne (A), Dai David (A), Michael 

Good (A), Anthony Harris (M), Gerry 

Jackson (T), Bill Jestico (A), Peter Kemp 

(A), Robert Kirtland (A), Gavin Little (T), 

Justin Ray (M), Mark Rusher (A), Adam 

Stein (T), Keith White (M) 


Abingdon 

Tel: 44-1235-553333 

Fax: 44-1235-553587 

SCOTLAND, Glasgow 

Gerber, Landa & Gee 

11/12 Newton Terrace 

Glasgow G3 7PJ 

Tel: 44-141-221-7446 GMT 

Fax: 44-141-248-2469 

E-mail: mail@gerberlandagee.co.uk 

Website: www.gerberlandagee.co.uk 

Contact Partner: Tom Hughes 

Partners: Tom Hughes, Ann McLaren, Charles 

Martin, Jim Murphy, Harry Seddon 


75


UNITED STATES OF AMERICA 

CALIFORNIA, Los Angeles 

RBZ, LLP 

11755 Wilshire Boulevard 

9 th Floor 

Los Angeles, California, 90025 

Tel: 1-310-478-4148 GMT: -8.00 

Fax: 1-310-312-0358 

E-mail: hbookstein@rbz.com 

Website: www.rbz.com 

Contact Partner: Harvey A. Bookstein 

Partners: Ted Roth, David Zaslow, Chuck 

Rosenblatt (T), Tom Schulte (A), David 

Roberts (L), Alin Wall, Mark Baumohl, 

Jeff Ong-Siong (A), Gary Garbowitz (M), 

Yunna Barats (T), Tom Leaper (A), Steve 

Rickert (T), Ken Coelho 

CALIFORNIA, Orange County 

Kramer & Olsen Accountancy Corporation 

Hillview Business Center 

2010 North Tustin Avenue 

Santa Ana, California, 92705 

Tel: 1-714-558-3236 GMT -8.00 

Fax: 1-714-558-2652 

E-mail: gkramer@kramerolsen.com 

Website: www.kramerolsen.com 

Contact Partners: Gary L. Kramer, David C. Jorgensen 

Partners: Gary L. Kramer (M), 

Kenneth J. McAlpine (A), 

Mark L. Olsen (T), 

David C. Jorgensen (M) 

CALIFORNIA, San Francisco 

BBR LLP 

1676 North California Boulevard 

3 rd Floor - Growers Square 

Walnut Creek (San Francisco area), CA USA 94596 

Tel: 1-925-954-0100 GMT: -8.00 

Fax: 1-925-954-1068 

E-mail: gbong@bbrcpa.com 

Website: www.bbrcpa.com 

Contact Partner: Gary Bong 

Partners: Gary Bong, Bruce Dunlap, Suzanne 

Ferraro, Sue Gibson, Court Hanson, 

Marcy Morgan, Ward Pynn, Tom 

Rockwell, Jim Rotter, Chris Steinbruner, 

Jan Vanderbilt 


Carmel 

Tel: 831-625-5111 or 624-8519 

Fax: 831-625-9308 or 625-0549 

San Francisco 

Tel: 415-284-9571 


77


CALIFORNIA, San Francisco 

Hemming Morse Inc 


Litigation and Forensic Consultants 

160 Spear Street, Suite 1900 

San Francisco, California 94105 

Tel: 1-415-836-4000 GMT -8.00 

Fax: 1-415-777-2062 

E-mail: rayd@hemming.com 

Website: www.hemming.com 

Contact Partner: Dan Ray 

Partners: Jack Abel (L), Caroline Van Alst (L), Troy 

Atkinson (A), Christine Davis (L), Bruce 

Disney (A), Dave Grisham (L), Stu 

Harden (L), Vanessa Hill (L), Monica Ip 

(L), Ray Jee (L), Colin Johns (L), Matt 

Lombardi (L), Greg McKinnon (L), Alex 

Miller (A), Dan Ray (L), Greg Regan (L), 

Paul Regan (L), Jodie Rolih (L), Susan 

Thompson (L), Jennifer Ziegler (L) 


Fresno, California 

Tel: 1-559-440-0575 

E-mail: hardens@hemming.com 

Contact Partner: Stu Harden 

Los Angeles, California 

Tel: 1-213-228-8180 

E-mail: zieglerj@hemming.com 

Contact Partner: Jennifer Ziegler 

Chico, California 

Tel: 1-530-879-0956 

E-mail: mckinnong@hemming.com 

Contact Partner: Greg McKinnon 

CONNECTICUT, North Haven 

Konowitz, Kahn & Company, P.C. 

127 Washington Avenue 

North Haven, Connecticut, 06473 

Tel: 1-203-239-6888 GMT -5.00 

Fax: 1-203-234-1553 

E-mail: armand@konowitzkahn.com 

Website: www.konowitzkahn.com 

Contact Partner: Mario Cherubino Jr. 

Partners: Armand E. Rossi, David L. Reynolds, 

Gregory P. DeStefano, Kathleen F. 

Buzbee, Matthias Strilbyckij, Ronald R. 

Milone, Joel M. Sachs, Mario Cherubino, 

Jr., James Sabio 

Additional office: Waterbury, Connecticut 

FLORIDA, Fort Lauderdale 

Berkovits & Company, LLP 

8211 W. Broward Boulevard Suite 340 

Fort Lauderdale, Florida, 33324 

Tel: 1-954-475-3199 GMT -5.00 

800-689-3521 (toll free) 

Fax: 1-954-472-2308 

E-mail: jsb@bl-cpa.com 

Website: www.bl-cpa.com 

Contact Partner: Joe S. Berkovits 

Partners: Joe S. Berkovits, Michael Valencia, 

Herb Deuschel 


79


GEORGIA, Atlanta 

Donner Weiser & Associates, P.C. 

South Terraces, Suite 590 

115 Perimeter Center Place 

Atlanta, GA 30346 

Tel: 1-770-804-9400 GMT -5.00 

Fax: 1- 770-804-9601 

E-mail: mikeweiser@dwacpa.com 

Website: www.dwacpa.com 

Contact Partner: Michael A. Weiser 

Partners: Michael A. Weiser, Sheldon J. Donner, 

Debra L. Carpenter, Kathie B. Gottlieb 

ILLINOIS, Chicago 

en-terpret.co 

3642 N.Magnolia 

Suite 2 

Chicago, Illinois 60613 

Tel: 1-773-868-4381 GMT -6.00 

Fax: 1-773-913-6217 

E-mail: info@en-terpret.com 

Website: www.en-terpret.com 

Contact Resource: Daniel H. Harris 

Additional Resources: Frances Hara (M), Bill Lally (M), 

Dennis Sohn (M) 

ILLINOIS, Chicago 

Lipschultz, Levin & Gray, LLC 

425 Huehl Road 

Building 7 

Northbrook, Illinois, 60062 

Tel: 1-847-272-5300 GMT -6.00 

Fax: 1-847-272-9351 

E-mail: sanderb@thethinkers.com 

Website: www.thethinkers.com 

Contact Partner: Sander Berman 

Partners: Sander Berman, Bruce Horwitz, Anton 

Hendler, William H. Finestone 

MASSACHUSETTS, Boston 

Greenberg, Rosenblatt, Kull & Bitsoli, P.C. 


306 Main Street, Suite 400 

Worcester, Massachusetts 01615-0034 

Tel: 1-508-791-0901 GMT -5.00 

Fax: 1-508-799-2059 

E-mail: wphilbrick@grkb.com 

Contact Partner: William E. Philbrick 

Partners: Norman Bitsoli, Wanda L. Cantlin, 

Michael J. Hayes, Agnes E. Kull, Diane L. 

Leclair, William E. Philbrick, Richard F. 

Powell, Robert P. Turnan, John E. 

Wornham 


Kirkland Albrecht & Fredrickson, LLC 

10 Forbes Road West 

Braintree, Massachusetts, 02184 

Tel: 1-781-356-2000 GMT -5.00 

Fax: 1-781-356-5450 

E-mail: kkirkland@kafgroup.com 

Website: www.kafgroup.com 

Contact Partner: Ken Kirkland 

Partners: Kenneth W. Kirkland, Margaret J. 

Fredrickson, Mark Albrecht, John M. 

Ganley, Mark S. Robinson, Joseph A. 

Fabiano, Peter Brown, Edward Berardi, 

John Sannella 


81



R.J. Gold & Company, P.C. 

Reservoir Place II 

1601 Trapelo Road, Suite 202 

Boston Massachusetts 02451 

Tel: 781-890-1144 GMT -5.00 

Fax: 781-890-1154 

E-mail: robgold@goldgrp.com 

Website: www.rjgoldcpa.com 

Contact Partner: Robert J. Gold 

MICHIGAN, Troy 

Edwards, Ellis, Stanley, Koshiw, Armstrong, Bowren & 

Company, P.C. 

2155 Butterfield Drive 

Suite 305A 

Troy, Michigan, 48084 

Tel: 1-248-643-4545 GMT -5.00 

Fax: 1-248-643-7392 

E-mail: raedwards@cpasandadvisors.com 

Website: www.eeacpas.com 

Contact Partner: Richard A. Edwards 

Partners: Richard Edwards, Jeffrey Ellis, Arthur 

Stanley, David Armstrong, Eric Bowren 


Ann Arbor 

Tel: (734)-662-0277 

Fax: (734) 662-5299 

E-mail: dwarmstrong@eeacpas.com 

Contact Partner: David Armstrong 

MINNESOTA, Minneapolis 

Baune Dosen & Co LLP 

600 S. Highway 169, Suite 1750 

Minneapolis, MN 55426-1276 

Tel: 1-952-473-2002 GMT -6.00 

Fax: 1-952-473-2766 

E-mail: smason@baunedosen.com 

Website: www.baunedosen.com 

Contact Partner: Scott R. Mason 

Partners: James A. Dosen, Stephen G. Dennis, 

Scott R. Mason, Steven B. Wagner, 

Karen J. Post, Brad D. Reich 

NEW JERSEY, Fair Lawn 

Dorfman, Abrams, Music, LLC 

21-00 Rt. 208 South 

Fair Lawn, New Jersey, 07410 

Tel: 1-201-796-9100 GMT -5.00 

Fax: 1-201-796-0900 

E-mail: smeyers@dorfman.com 

Website: www.dorfman.com 

Contact Partner: Stuart M. Meyers 

Partners: Stuart M. Meyers, Elias A. Harraka, 

Wallace J. Lindsay Jr., 

W. Allan Meytrott Jr., Robert B. Puleo, 

Andrew Silverstein 


83


NEW YORK, Binghamton 

Davidson, Fox & Company 

53 Chenango St, PO Box 730, 3 rd Fl 

Binghamton, New York, 13902 

Tel: 1-607-722-5386 GMT -5.00 

Fax: 1-607-722-7682 

E-mail: jimd@davidsonfox.com 

Website: www.davidsonfox.com 

Contact Partner: James C Daniels 

Partners: Jesse J. Wheeler, Catherine A.Maliwacki, 

Dick Usher, Mark Wasser, John 

Cummiskey, James Daniels, Patrick 

Price 


Liverpool, New York 

Tel: 315-461-8808 

Fax: 315-461-8518 

E-mail: syracuse@davidsonfox.com 

NEW YORK, New York 

Levine Neider Wohl, LLP 

708 Third Avenue 

New York 

NY 10017 

Tel: 1-212-949-0900 GMT -5.00 

Fax: 1-212-983-6513 

E-mail: jneider@lnwcpa.com 

Website: www.lnwcpa.com 

Contact Partner: Jay Neider 

Partners: Mark A. Levine, Jay Neider, Lester M 

Wohl, Stanley Paletta 

NEW YORK, New York 

Marks Paneth & Shron LLP 


622 Third Avenue 

New York, NY, 10017-6701 

Tel: 1-212-503-8800 GMT -5.00 

Fax: 1-212-370-3759 

E-mail: wjennings@markspaneth.com or 

rnash@markspaneth.com 

Website: www.markspaneth.com 

Contact Partners: Bill Jennings, Ronald Nash 

Partners and Principals: 

Timothy Andrews (A), Vincent Barra (A), Michael 

Bekas (T), Robert Berliner (A), Steven Berse (A), 

Arthur Bloom (T), Steven Brass (A), Arthur 

Cannata (A), Steven Ciavarella (A), Patrick 

Coccodrilli (T), Debbie Davidman (M), Albert De 

Rosa (T), Alan Dlugash (T), Brad Eckstein (A), 

Steven Eliach (T), Paul Elson (A), Thomas 

Engelhardt (A), Robert Feldman (T), Sharon 

Fierstein (A), Michael Fosorile (A), Andrew 

Glickman (A), Steven Goldberg (T), Hope 

Goldstein (A), Harriet Greenblatt (A), John Hecht 

(A), Steven Henning (A), Dean Hiltzik (A), Howard 

Hoff (A), Robert Hughes (T), William Jennings (A), 

Joseph Kanjamala (A), Jay Kaplan (T), Daniel 

Kesner (M), Ira Kevelson (T), Kurt Kiess (A), Marc 

Koppelman (A), Andrew Kubrick (A), Michele 

Lazzara (A), Mordecai Lerer (A), Mark Levenfus 

(A), David Marcus (T), Eric Marks (M), Dana Marti 

(T), Bradley McKinney (T), Michael McNee (A), 

Jacob Meth (T), Harold Moehringer (A), Steven 

Monteferante (A), Susan Nadler (A), Ronald Nash 

(A), Richard Nathan (M), Joseph Nelson (A), Sara 

Rabi (T), Warren Ruppel (A), Michael Saul (A), 

Abe Schlisselfeld (T), Jerry Schneider (A), Steven 

Schochet (T), Michael Siino (A), Richard Stern (A), 

William Stocker (A), John Unterreiner (A), 

Alexander Wang (T),Howard Warshaw (T), 

Christopher Weir (A), David Zaumeyer (M) 


85


International Tax Counsel: Solomon Packer 

Additional offices: Long Island, Westchester and the 

Cayman Islands 

OHIO, Cincinatti 

Cassady Schiller and Associates 

4705 Lake Forest Drive 

Cincinatti, Ohio 45242 

Tel: 1-513-483-6699 GMT -5.00 

Fax: 1-513-483-6690 

E-mail: bschiller@csa-cpa.com 

Website: www.csa-cpa.com 

Contact Partner: Robert Schiller 

PENNSYLVANIA, Allentown 

Buckno Lisicky & Company 

1524 Linden Street 

Allentown, Pennsylvania, 18102 

Tel: 1-610-821-8580 GMT -5.00 

Fax: 1-610-821-9679 

E-mail: jslisicky@blco-cpa.com 

Website: www.bucknolisicky.com 

Contact Partner: John S. Lisicky 

Partners: John S. Lisicky, John F. Lisicky, William 

Billowitch, Gene Buckno, Anthony 

Buczek, Stanley Bushner, Randal Dietz, 

Jeffrey Dobeck, Sally Ann Leabold, Louis 

LeMaster, Andrew Lisicky, Christopher 

Lloyd, Joseph Mastriani, Bruce Palmer, 

Michael Pickett, Joseph Trinkle, Philip 

Vanim, Van Filipos, Thomas McDonald 

Additional office locations: Bethlehem, PA; Lehighton, PA, 

Cedar Knolls, NJ 

PENNSYLVANIA, Philadelphia 

Dunlap & Associates, P.C. 

1300 Horizon Drive 

Suite 106 

Chalfont, Pennsylvania, 18914-3970 

Tel: 1-215-997-7244 GMT -5.00 

Fax: 1-215-997-7218 

E-mail: service@dunlap-associates.com 

Website: www.dunlap-associates.com 

Contact Partner: Todd S. Benning, CPA, MT 

Partners: Larry R. Pickering, Todd S. Benning, 

Robert J. Fairbaugh, Dennis K. Dunlap, 

Randal L. Rush, Julia L. Davis 

PENNSYLVANIA, Philadelphia 

Pritchard, Bieler, Gruver & Willison, P.C. 

590 Bethlehem Pike 

P.O. Box 485 

Colmar, Pennsylvania, 18915 

Tel: 1-215-997-6700 GMT -5.00 

Fax: 1-215-997-7208 

E-mail: rpritchard@pbgw-cpa.com 

Website: www.pbgw-cpa.com 

Contact Partner: Robert W. Pritchard 

Partners: Albert Pritchard, Robert W. Pritchard , 

Dennis Bieler, Larry Gruver , John J. Hoy, 

Bruce A. Leuzinger, O. John Ohanian, Jr., 

James J. Sernak, Barry M. Moriarity, 

Paul N. Young, Theodore Lee Landis 

Additional Office: 

Souderton, PA 

Association with Pritchard Law Offices, LLC 


87


PENNSYLVANIA, Pittsburgh 

McCrory & McDowell LLC 

Certified Public Accountants and Consultants 

One Riverfront Center 

20 Stanwix Street 

Pittsburgh, Pennsylvania, 15222 

Tel: 1-412-281-9690 GMT -5.00 

Fax: 1-412-281-5925 

E-mail: mcdowell@mccmcd.com 

Website: www.mccmcd.com 

Contact Partner: D. Michael McDowell 

Shareholders: Kenneth C. McCrory, D. Michael 

McDowell, Michael P. Rollage, Timothy 

C. Reed, Kate R. Dewey, Gregory L. 

Hardy, James S. Lawson, Dina M. 

Unrath, Thomas W. Walenchok, Jeffrey J. 

Spengler, Marc L. Cosentino, Kevin P. 

McQuillan, Krista R. Salera, Thomas W. 

Lusk , Paul A. Mavrinac, R. Todd Owens 

TEXAS, Houston 

MFR, P.C. 

1 Riverway, Suite 1900 

Houston, TX 77056 

Tel: 713-353-8107 GMT -6.00 

Fax: 713-961-0625 

E-mail: jleon@mfrpc.com 

Website: www.mfrpc.com 

Contact Partner: Jacob M.León 

Partners: Roland Rodriguez, Gasper Mir, Jacob 

M.León, David Ahola, Francisco Diaz, 

Matt Martina, Juan Padilla, Elissa 

Posway, Laurie Robinson, Juan Torres 

WASHINGTON, DC 

Grossberg Company LLP 

6500 Rock Spring Drive, Suite 200 

Bethesda, Maryland 20817 

Tel: 1-301-571-1900 GMT -5.00 

Fax: 1-301-571-1932 

E-mail: phw@grossberg.com 

Website: www.grossberg.com 

Contact Partner: Paul H. Wilner 

Partners: Samim Ardeishar, Debra G. Busk (A), 

Jack C. Croarkin (T), David L. Cypes, 

Richard W. Hill, Jeffrey Hotek (T), 

William P. Martyniuk, Howard D. Niad, 

John J. Pizzo (M), Lawrence N. 

Rosenblum, Anthony Tanzi (A), Paul H. 

Wilner (T) 

URUGUAY 

MONTEVIDEO 

Moratorio, Rodríguez Teodoro, Borrás & Asoc. 

Plaza Independencia 822 Piso 13 

Montevideo Uruguay 

CP 11100 

Tel: 598-2-902-91-53 GMT -3.00 

Fax: 598-2-902-91-53-218 

E-mail: jmoratorio@mrt.com.uy 

Website: www.mrt.com.uy 

Contact Partner: Juan Moratorio 


89


Buenos Aires, Argentina 20 

Adelaide, Australia 21 

Brisbane, Australia 22 

Melbourne, Australia 22 

Perth, Australia 23 

Sydney, Australia 24 

Liezen, Austria 25 

Vienna, Austria 26 

Zell am See, Austria 27 

Brussel, Belgium 29 

Sint-Niklaas, Belgium 29 

Joinville, São Paulo Brazil 30 

Sofia, Bulgaria 32 

Cameroon, Cameroon 33 

Montreal, Canada 33 

Ottawa, Canada 34 

Toronto, Canada 34 

Vancouver, Canada 35 

Victoria, Canada 36 

Santiago, Chile 37 

Guang Zhou, China 37 

Shanghai, China 38 

Nicosia, Cyprus 39 

Prague, Czech Republic 

Santo Domingo, Dominican 

39 

Republic 40 

Guayaquil, Ecuador 40 

Giza, Egypt 41 

San Salvador, El Salvador 41 

Lyon, France 42 

Paris, France 42 

Frankfurt, Germany 44 

Koln, Germany 44 

Munich, Germany 45 

Rheine, Germany 46 

Stuttgart, Germany 47 

Location Index Location Index 

Guatemala, Guatemala 49 

Hong Kong, Hong Kong 49 

Chennai, India 50 

Mumbai, India 51 

New Delhi, India 52 

Jakarta, Indonesia 53 

Dublin, Ireland 53 

Tel-Aviv, Israel 53 

Milan, Italy 54 

Torino, Italy 55 

Kingston, Jamaica 55 

Nagoya, Japan 56 

Tokyo, Japan 56 

Nairobi, Kenya 57 

Beirut, Lebanon 57 

Vaduz, Liechtenstein 58 

Luxembourg, Luxembourg 59 

Kuala Lumpur, Malaysia 59 

Port Louis, Mauritius 60 

Mexico City, Mexico 60 

Rotterdam, Netherlands 62 

Tilburg, Netherlands 63 

Auckland, New Zealand 63 

Lagos, Nigeria 64 

Karachi, Pakistan 65 

Lahore, Pakistan 66 

Lima, Peru 66 

Lisbon, Portugal 67 

San Juan, Puerto Rico 67 

Moscow, Russia 68 

Seoul, South Korea 68 

Singapore, Singapore 68 

Barcelona, Spain 69 

Geneva, Switzerland 70 

Zurich, Switzerland 70 

Taipei, Taiwan 71 

Istanbul, Turkey 72 

Kozyatagi/Istanbul, Turkey 72 

Uskudar/Istanbul, Turkey 73 

Dubai, United Arab Emirates 73 

London, United Kingdom 74 

Oxford, United Kingdom 75 

Glasgow, United Kingdom 75 

Los Angeles CA, USA 76 

Orange County CA, USA 76 

San Francisco CA, USA 77 

North Haven CT, USA 79 

Ft Lauderdale FL, USA 79 

Atlanta GA, USA 80 

Chicago IL, USA 80 

Boston MA, USA 81 

Troy MI, USA 82 

Minneapolis MN, USA 83 

Fair Lawn NJ, USA 83 

Binghamton NY, USA 84 

New York NY, USA 84 

Cincinatti OH, USA 86 

Allentown PA, USA 86 

Philadelphia PA, USA 87 

Pittsburgh PA, USA 88 

Houston TX, USA 88 

Washington DC, USA 89 

Montevideo, Uruguay 89 


91


Company Index Company Index 

ACE - COFINGEC 42 

Adbell International Limited 74 

AddVANTE 69 

Aderi 33 

AF Van Hemelryck, De Buyser & Co. Burg. BVBA 29 

Aktif Global 73 

Allan Ho & Co. 49 

Allied Finance Trust AG 58 

Alltax Group 70 

ALRUD-Audit 68 

AO& A 64 

Arti Deger Group 72 

Ashwin Brothers 57 

Auditing & Sworn Consulting Corp. 72 

AWIT GmbH 26 

Baune Dosen & Co LLP 83 

BBR LLP 77 

Berkovits & Company, LLP 79 

BGJC & Associates 52 

Buckno Lisicky & Company PC 86 

Byrne Curtin Kelly 53 

C. H. Chang & Co. 71 

Cassady Schiller & Associates 86 

Charts Partners 22 

Chian Rodriguez Consultores Asociados 49 

Constantinou & Kyriacou CPA Ltd. 39 

CPA Contadores Públicos y Auditores, SC 60 

Critchleys 75 

Davidson, Fox & Company, LLP 84 

Dawgen Chartered Accountants 55 

Donner Weiser & Associates, PC 80 

Dorfman, Abrams, Music, LLC 83 

Dunlap & Associates, PC 87 

Edwards, Ellis, Stanley, Koshiw, Armstrong & Bowren 82 

eks Solutions 23 

Ekylis 42 

en-terpret.co 80 


EWA (Fiduciaire et Révision) S.A. 59 

Fazal Mahmood & Company 66 

Félix Sención & Asociados 40 

Fidrex 43 

Finaco 70 

Flores Konja y Asociados Contadores Publicos S.Civil de R.L. 66 

Gerber, Landa & Gee 75 

Gibson & Associates Ltd. 63 

gpl Solutions 24 

Greenberg, Rosenblatt, Kull & Bitsoli, P.C. 81 

Grossberg Company LLP 89 

Guangzhou Huasui 37 

H.T. Khoo & Company 68 

Haag Eckhard Schoenpflug 44 

Hartmann & Associates GmbH 46 

Hayes Stewart Little & Co. 36 

Hemming Morse Inc. 78 

Ho Chee Mee & Co. 59 

Honold Treuhand A.G. 71 

HWI Ltd 64 

Jeffreys Henry LLP 74 

JHI Haddad 57 

JHI Lisboa -Serviços de Apoio à Gestão Lda. 67 

Johnsen Archer LLP 35 

Joore Accountants & Belastingadviseurs 63 

Kirkland Albrecht & Fredrickson, LLC 81 

knp Solutions 22 

Kong, Lim & Partners 69 

Konowitz, Kahn & Company, PC 79 

Kramer & Olsen Accountancy Corporation 76 

Larix Consulting, spol. s.r.o. 39 

Leshem, Shaham & Co - C.P.A. 53 

Levine Neider Wohl, LLP 84 

Li, Tang, Chen & Co. 50 

Lipschultz, Levin & Gray, LLC 80 

Lipton Wiseman Altbaum & Partners 34 

93


Company Index Company Index 

Lohrmann Riehle Laetsch Durach & Kollegen 47 

Mahendra Asher & Co. 73 

Marf & Associates 23 

Marks Paneth & Shron LLP 85 

Martinelli Law Firm 30 

McCay Duff & Company LLP 34 

McCrory & McDowell LLC 88 

MFR, P.C. 88 

MGI-Ennstal Steuerberatung Liezen GmbH 25 

Moochhala Gangat & Co. 65 

Moratorio, Rodríguez Teodoro, Borrás & Asoc. 89 

Morgan & Company 36 

N A Shah Associates 51 

Nathadkhan Associates 60 

Nawrot & Partner GmbH 44 

Pitagora Revisione S.r.l. 55 

Pritchard Bieler Gruver & Willison, PC 87 

Prodinger & Partner 27 

Puthran Chartered Accountants 73 

R.E.C. (Révision et Contrôle) 43 

R.J. Gold & Company, P.C. 82 

R.M. Ajgaonkar & Co. 52 

Ratto-Villares y Asociados 20 

Razzetto Lopez Rodriguez Cordoba & Asociados 20 

RBZ, LLP 76 

Resa y Asociados, S.C. 61 

Roy Varghese & Associates 50 

RP Campbell Associates Pty Limited 24 

RP Richter & Partners 45 

Ruby Stein Wagner 33 

Salaki & Salaki 53 

Se Jin Accounting Corporation 68 

Shearer & Elliss 21 

Sol, Elias y Asociados 41 

Steens and Partners 62 

Stehle, Hollaender & Partner 48 


Stern Cohen LLP 35 

Studio Associato Luppi 54 

Studio Lanteri Associazione Professionale 54 

Suflin 32 

Talaat I. Hanna & Associates 41 

Tax Advisors S.A. 37 

Tokai & Co. 56 

Vizhñay, Asociados 40 

Willems & Geerts BVBA 29 

Willsonn Partners 38 

Yotsuya & Co. 56 

Zayas, Morazzani & Co. 67 

95


Notes 

96 The Directory February 2009

giro env. - JHI

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