INAA Network - Shepard Schwartz & Harris LLP
INAA Network - Shepard Schwartz & Harris LLP
INAA Network - Shepard Schwartz & Harris LLP
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Chairman’s welcome<br />
As you may know, this is my final address as chairman as I am<br />
standing down at the AGM in Nice.<br />
So how would I summarise the support that <strong>INAA</strong> has provided<br />
to my firm, OCAM, during my term of office?<br />
Well, there are of course referrals from other <strong>INAA</strong><br />
members – new clients are the life blood of a business.<br />
But <strong>INAA</strong> is not just about winning new clients. Equally<br />
important is supporting our existing clients, and <strong>INAA</strong><br />
is a crucial part of that support chain.<br />
Significant business growth rarely happens without an<br />
international connection. So if my client is looking<br />
beyond Brazil where do they go for local knowledge,<br />
or a partner who can provide the same level of service<br />
as we do at OCAM? I know the answer to that<br />
question is only a phone call away to another known<br />
and trusted <strong>INAA</strong> member.<br />
This edition of <strong>Network</strong>focus provides a snapshot of<br />
the networking, both technical and social, which goes<br />
www.inaa.org<br />
on within <strong>INAA</strong>. This includes the regional forums, the<br />
next of which I am looking forward to attending in<br />
Buenos Aires in November. These forums are a great<br />
opportunity to spread the net wider than the principals<br />
in our member firms, as they provide a forum for staff<br />
and managers to build relationships that help us<br />
provide that crucial client support.<br />
As I stand down, I would like to thank all of you who<br />
have supported me during my chairmanship, both<br />
here in Brazil and in the wider <strong>INAA</strong> community.<br />
I look forward to seeing <strong>INAA</strong> continue to thrive.<br />
Gui Tostes <strong>INAA</strong> Chairman<br />
Autumn 2010<br />
<strong>Network</strong>focus
Aachen mid-term success<br />
63 delegates and 16 guests from 16 countries, including USA, India,<br />
Australia, Canada and Europe, attended the <strong>INAA</strong> mid-term meeting in<br />
Aachen in May.<br />
<strong>INAA</strong> Members meeting in Aachen<br />
The meeting was hosted by Dirc Fröschen of<br />
Dr Neumann Schmeer and Partners in Aachen,<br />
and Hans Wolting of Wolting & Versteegh in<br />
Heerlen. The varied presentations included<br />
speakers from the University of Maastricht, the<br />
European Financial Reporting Advisory Group<br />
(EFRAG), Siemens AG, ABN Amro Bank and<br />
International Tax and Audit<br />
Forums highlight the importance<br />
of good client communication<br />
This is one of the themes expressed by<br />
Alexander Leitgeb of ITS-International Tax<br />
Service, Austria, chairman of the <strong>INAA</strong><br />
International Audit Forum (IAF). The IAF, along<br />
with the <strong>INAA</strong> International Tax Forum (chaired<br />
by Joop Dagevos of Zirkzee & Den Os in the<br />
Netherlands) meets twice a year with the aim<br />
of identifying where client benefits are to be<br />
found in an ever-changing technical<br />
environment. As an example, Alexander<br />
quotes the fact that all of the international<br />
auditing standards (ISAs) have recently been<br />
rewritten and have to be adopted for<br />
December 2010 year ends. But how does this<br />
2010 Autumn<br />
www.inaa.org<br />
Wolters, Kluwer Deutschland.<br />
<strong>Network</strong>ing continued well into the evenings.<br />
The final evening was rounded off by a<br />
reception hosted by the Mayor of Aachen in<br />
the White Hall of Aachen Town Hall built on the<br />
remains of Charlemagne’s palace.<br />
Good client delivery rests on a solid technical foundation, but client<br />
communication is equally important.<br />
impact on clients as the auditing community<br />
get the necessary training and documentation<br />
programmes underway?<br />
Thankfully, says Alexander, a lot of what is<br />
being introduced under the label of the Clarity<br />
ISA project is about making the ISAs clearer<br />
and easier to understand. He also points out<br />
that clients will have to be made aware of two<br />
of the ISAs which could impact on them very<br />
quickly: ISA 550 Related Parties could require<br />
the auditor to ask much more in depth<br />
questions about related party issues, and ISA<br />
600 on groups means that a parent company<br />
<strong>INAA</strong> South<br />
American tax<br />
forum<br />
The South American Tax Forum, will meet on<br />
18 November in Buenos Aires, Argentina. For<br />
more details contact Sergio Pez,<br />
pezs@breasolans.com.ar<br />
<strong>INAA</strong> North<br />
American<br />
forum<br />
Partners from all the <strong>INAA</strong> North American<br />
firms met in New York City in June. This was<br />
the fourth meeting of the group which has a<br />
dual purpose: to facilitate open discussions on<br />
best practices for both internal firm<br />
management and delivery of services to<br />
clients, and to continue to foster the personal<br />
relationships among <strong>INAA</strong> members which are<br />
so critical to <strong>INAA</strong> member firm success. Each<br />
meeting is hosted by a different member firm,<br />
bringing further networking opportunities. The<br />
next meeting is planned for January 2011 in<br />
either Seattle or Atlanta.<br />
For more information on the North American<br />
forum contact Elliott Glass,<br />
eglass@radinglass.com<br />
Alexander<br />
Leitgeb<br />
ITS-International<br />
Tax Service,<br />
Austria, Chair<br />
of the <strong>INAA</strong><br />
International<br />
Audit Forum<br />
auditor can no longer rely on reports from its<br />
subsidiaries’ auditors.<br />
Both the International Audit Forum and the<br />
International Tax Forum met in Vienna on 24<br />
September where the revised ISA600 was one<br />
of the topics discussed. More details of both<br />
meetings can be found on the <strong>INAA</strong> website.<br />
For more information on the International Audit<br />
Forums contact Alexander Leitgeb,<br />
Alexander.Leitgeb@tax-service.at and contact<br />
Joop Dagevos, jdagevos@zirkzeedenos.com<br />
for information on the International Tax Forums.
<strong>INAA</strong> members develop<br />
networking between<br />
Austria and Italy<br />
In July, Walter Groier (Confida, Austria) and Luca Aniasi (Resolve<br />
Group, Italy) organised a meeting to promote networking<br />
opportunities between the Confida and Resolve <strong>INAA</strong> networks.<br />
<strong>INAA</strong> Members in Vicenza, Northern Italy<br />
Twenty representatives met in Vicenza in<br />
Northern Italy to explore the business<br />
advantages and synergies available to the firms<br />
that represent <strong>INAA</strong> in Austria and Italy.<br />
Walter Groier, a past chairman of <strong>INAA</strong>, invited a<br />
representative of the Carinthian Regional<br />
Development Board of Southern Austria to<br />
Further<br />
expansion in<br />
Belgium<br />
<strong>INAA</strong> is represented in Belgium by the Bofidi<br />
Group with offices in Brussels, Ghent and<br />
Antwerp (contact Kristof van Hecke,<br />
Kristof.vanhecke@bofidi.com) and now by the<br />
Revys Audit Alliance Group with offices in<br />
Brussels, Hasselt, Mol and Namur. The new<br />
association of independent local audit firms was<br />
the initiative of <strong>INAA</strong> member Jos Vanhees,<br />
contact jvh@vanhees-audit.be.<br />
address the meeting on investment<br />
opportunities.<br />
Luca Aniasi commented: “The two-day meeting<br />
was very much about the two national networks<br />
getting to know one another, and building the<br />
personal relationships that facilitate the exchange<br />
and sharing of business opportunities.”<br />
The <strong>INAA</strong><br />
<strong>Network</strong><br />
Established in 1992, <strong>INAA</strong> is an international<br />
network, primarily of independent accounting<br />
firms, whose prime purpose is to assist<br />
businesses with cross border accounting and<br />
tax issues. A second tier of membership, the<br />
<strong>INAA</strong> Expert Alliance, is open to certain<br />
categories of regulated non-accountancy<br />
professional firms.<br />
For further information please vist: www.inaa.org<br />
Future<br />
meetings<br />
Latino Tax Forum<br />
Buenos Aires, Argentina<br />
18 November 2010<br />
Contact: Sergio Pez<br />
pezs@breasolans.com.ar<br />
North American Forum<br />
January 2011<br />
Contact: Elliott Glass<br />
eglass@radinglass.com<br />
International Audit Forum<br />
April 2011<br />
Contact: Alexander Leitgeb<br />
Alexander.leitgeb@tax-service.at<br />
International Tax Forum<br />
April 2011<br />
Contact: Joop Dagevos<br />
jdagevos@zirkzeedenos.com<br />
Mid-term meeting<br />
Mauritius<br />
12 & 13 May 2011<br />
Contact: Vimal Damry<br />
vimal@premier.mu<br />
AGM<br />
Mexico City, Mexico<br />
27 & 28 October 2011<br />
Contact: Carlos Alvarez Balbas<br />
cab@prodigy.net.mx<br />
Further details of 2011 forum meetings will be<br />
posted on the <strong>INAA</strong> website.<br />
www.inaa.org
Directory of members<br />
Argentina Brea Solans & Asociados<br />
Australia McGregor West Pty Ltd<br />
Spry Roughley Services Pty Limited<br />
Austria Confida GmbH<br />
Belgium Bofidi Group<br />
Revys Audit Alliance Group<br />
Bosnia-Herzegovina Confida Drustvo za reviziju d.o.o.<br />
Brazil Organizacao Contabil Adelino Motta<br />
S/C Ltda<br />
Canada Newton Israelstam <strong>LLP</strong><br />
Chile Puente Sur Outsourcing SA<br />
Croatia Confida-Zagreb d.o.o.<br />
Cyprus Papademetriou & Partners Ltd<br />
Denmark Revisorgaarden i København<br />
France Qantea<br />
Germany Bornhausen Consulting<br />
Dr Neumann Schmeer und Partner<br />
SGK Auditnet GmbH<br />
Guernsey Willow Trust Limited<br />
Hong Kong Kenny Tam & Co<br />
India Contractor, Nayak & Kishnadwala<br />
Indonesia Johannes Patricia Juara & Rekan<br />
Ireland FMB Chartered Accountants<br />
Italy Resolve Group<br />
Kazakhstan LLC “HELP”<br />
Kuwait Alansari & Co – Public Accountants<br />
Luxembourg Fiduciaire Fernand Sassel & Cie S.A.<br />
Malta Anton Chetcuti-Ganado and Associates<br />
For further information on any of the <strong>INAA</strong> members visit www.inaa.org.<br />
2010 Autumn<br />
Home Page<br />
<strong>INAA</strong> Secretariat: Jeffrey Crawford & Co, 25 Castle Terrace, Edinburgh EH1 2ER<br />
T: +44 (0)131 228 6606 F: +44 (0)131 228 4911 E: secretariat@inaa.org<br />
Directory / United Kingdom<br />
Mauritius Corporate & Chancery Group Limited<br />
Premier Financial Services Limited<br />
Mexico Despacho Alvarez Balbás SC<br />
Netherlands SRA International<br />
Nigeria Ijewere & Co<br />
Norway AS Revision<br />
Peru Colichon, Herrera, Guttierrez & Ass.<br />
Poland Sol Financial Services Polska Sp. z o.o<br />
Romania SC Audit Consult Group Ltd<br />
Russia Jordan & Partners Consulting<br />
Serbia Confida-Revizija d.o.o.<br />
Singapore Wong, Lee & Associates<br />
Slovenia GM revizija, d.o.o.<br />
Spain Auditglobal<br />
Persevia Auditores de Cuentas SL<br />
Switzerland Allemann, Zinsli & Partner AG<br />
Dryden Associates SA<br />
Tunisia Management and Audit Firm - MAF<br />
Turkey Consulta Bagimsiz Denetim ve YMM A.S.<br />
United Arab Emirates Numerica Chartered Accountants<br />
United Kingdom Jeffrey Crawford & Co<br />
Sobell Rhodes<br />
Wagstaffs<br />
U.S.A Birnbrey, Minsk & Minsk LLC<br />
Crawford Ellenbogen LLC<br />
Radin Glass & Co <strong>LLP</strong><br />
<strong>Shepard</strong> <strong>Schwartz</strong> & <strong>Harris</strong> <strong>LLP</strong><br />
Hanlin Moss PS<br />
Turner Stone & Company <strong>LLP</strong><br />
Venezuela Carpio, Caycedo y Asociados<br />
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