Uhy global directory_2011

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Uhy global directory_2011

  1. 1. UHY Global Directory 2011The networkfor doing business
  2. 2. WelcomeOver 25 years ago, with the foresight of globalisation, UHY International wasformed. It now stands as a world leader in audit, accounting, tax and businessadvisory services, bringing together the global expertise of UHY’s independentmembers, who are all highly regarded, professional and reputable firms in theirown local markets.With a significant presence in our two founding member countries, the UK andthe US, we now have over X,XXX professionals operating from XXX businesscentres in XX countries across all continents – as shown in this latest edition ofour global contacts directory. The network’s depth and breadth simply helpsclients successfully do business internationally and compete effectively inlocal and global markets.Our national capabilities are enhanced by global resources and attentivepersonal service. We can deliver this because we know each other well,we know about each firms specialist sector knowledge and about eachothers individual expertise. But, more than that, we know each otheras people through meeting and working together regularly.That is why clients like working with us: we are approachable anddown-to-earth individuals who can offer innovative and practicalsolutions for mid-market clients as well as established multinationals.We match our service teams with our clients to ensure the rightcorporate fit, so that we are able to support clients aspirationsand help them realise specific opportunities.We achieve sustainable success that generates long-term and loyalclient relationships. Our drive for professionalism, quality, integrityand innovation combined with this global reach have realisedsubstantial growth in our 25-year history for both clients andmember firms.If we can help you achieve further business success, visit usonline at www.uhy.com or email us at info@uhy.com forfurther information. www.uhy.com
  3. 3. UHY has business centres in the regions coloured green. UHY – the network for doing business A worldwide audit, accounting, tax and business advisory network Over X,XXX staff in XXX business centres in XX countries Commercially focused services for clients with international business interests Comprehensive resources and capabilities UHY offers the following services: Let us help you achieve further business success. • Audit & Assurance • Corporate Services To find out how UHY can assist your business, • Business Solutions • Forensic contact any of our member firms. • Corporate Finance Accounting • Corporate • Management You can visit us online at www.uhy.com Governance Consulting to find contact details for all of our offices, • Corporate Recovery • Tax or email us at info@uhy.com for further & Insolvency information, or call us on +44 (0)20 7216 4622. © UHY International Limited 20114|5
  4. 4. COUNTRIES PAGE NO Kenya 16Albania 6 Korea, Republic of 16/17Angola 6 Kuwait 17Argentina 6 Latvia 17Australia 6/7 Lebanon 17Austria 7 Lithuania 17Bahrain 8 Luxembourg 18Bangladesh 8 Malaysia 18Belarus 8 Malta 18Belgium 8 Mauritius 18Brazil 8 Mexico 18Bulgaria 8 Morocco 19Canada 8/9 Netherlands 19Chile 9 New Zealand 19Colombia 9 Nigeria 19Croatia 9 Norway 19/20/21Cyprus 9 Pakistan 21Czech Republic 10 Peru 21/22Denmark 10 Philippines 22Dominican Republic 10 Poland 22Ecuador 10 Portugal 22/23Egypt 11 Puerto Rico 23El Salvador 11 Romania 23Estonia 11 Russian Federation 23France 11 Saudi Arabia 24Germany 11/12 Singapore 24Greece 12 Slovakia 24Guatemala 12 Slovenia 24Guernsey 12 South Africa 24Hong Kong 13 Spain 24/25Hungary 13 Sweden 25/26India 13/14 Switzerland 26Indonesia 14 Taiwan 26Ireland 14/15 Turkey 26Isle of Man 15 Ukraine 26Israel 15 United Arab Emirates 27Italy 15 United Kingdom 27/28/29Jamaica 15 United States of America 29/30Japan 15 Uruguay 31Jordan 15 Venezuela 31Kazakhstan 16 Vietnam 31 www.uhy.com
  5. 5. ALBANIA BRISBANE UHY Haines Norton TIRANA Level 11, 42-60 Albert Street, Brisbane QLD 4000, UHY Elite sh.p.k Australia Rr. "Deshmoret e 4 Shkurtit" P17, H3, Apt. 12. Phone +61 7 3210 5500 (3rd floor), Tirana, Albania, PO Box Nr. Kutia Website www.uhyhn.com Postare 1514 Contact Bill Charlton Phone +355 4 2237 779 / +355 4 4502 116 Email w.charlton@uhyhn.com.au Website www.uhy-elite.com Contact Artan Xhiani BUSSELTON Email info@uhy-elite.com PRT Chartered Accountants Suite 3, 46 Albert Street, ANGOLA Busselton WA 6280, Australia Phone +61 (0)8 9752 3222 LUANDA Website www.prtonline.com.au UHY A Paredes e Associados-Angola Auditores Contact James Gasbarri e Consultores, Limitada, Email jgasbarri@prtonline.com.au ~ Rua Fernao Lopes, n°38, Sambizanga, Luanda, Angola CANBERRA Phone +244 222 447 486 / +244 927 072 924 UHY Haines Norton Website www.uhyangola.com Level 2, 28 University Avenue, Canberra Contact Armando Paredes ACT 2608, Australia Email aparedes@uhyangola.com Phone +61 (0)2 6230 5999 Website www.uhyhn.com Contact Michael Sinclair ARGENTINA Email m.sinclair@uhyhn.com.au BUENOS AIRES UHY Macho & Asociados DUNSBOROUGH Av. Córdoba 1255 3er, Piso, PRT Chartered Accountants Buenos Aires C1055AAC, Argentina 2/33 Dunn Bay Road, Phone +54 11 4815 8866 Dunsborough WA 6281, Australia Website www.uhy-macho.com Phone +61 (0)8 9752 3222 Contact Roberto Macho Website www.prtonline.com.au Email rmacho@uhy-macho.com Contact James Gasbarri Email jgasbarri@prtonline.com.au AUSTRALIA GOLD COAST ADELAIDE UHY Haines Norton UHY Haines Norton Level 9, 1 Corporate Court, Bundall QLD 4217, 25 Peel Street, Adelaide 5000, Australia Australia Phone +61 8 8110 0999 Phone: +61 (07) 5510 4836 Website www.uhyhn.com Website: www.uhyhn.com Contact Allen Bolaffi Contact: Bill Charlton Email allen@uhyhn.com.au Email: w.charlton@uhyhn.com.au6|7
  6. 6. MELBOURNE HORNUHY Haines Norton UHY-Tax Wirtschaftstreuhand GmbHLevel 8, 607 Bourke Street, Melbourne VIC 3000, Riedenburgstraße 3, Horn A-3580, AustriaAustralia Phone: +43 2982 4646Phone +61 3 9629 4700 Website: www.uhy.atWebsite www.uhyhn.com Contact: Georg StögerContact Harold Lourie Email: stoeger@auditor-eu.comEmail hlourie@melb.uhyhn.com.au SALZBURGPERTH UHY-Tax Wirtschaftstreuhand GmbHUHY Haines Norton Roseggerstraße 23, Salzburg A-5020, Austria16 Lakeside Corporate, 24 Parkland Road, Phone +43 662 43 14 09Osborne Park, DC WA 6916, Australia Website www.uhy.atPhone +61 8 9444 3400 Contact Dr Peter WohlfarthWebsite www.uhyhn.com Email peter.wohlfarth@wohlfarth-wp.atContact David TomasiEmail dtomasi@uhyhn.com.au VIENNA UHY-Tax Wirtschaftstreuhand GmbHSYDNEY Brucknerstraße 8, Vienna A-1040, AustriaUHY Haines Norton Phone: +43 1 34 25 22Level 11, 1 York Street, Sydney, NSW 2000, Website: www.uhy.atAustralia Contact: Georg StögerPhone +61 2 9256 6600 Email: stoeger@auditor-eu.comWebsite www.uhyhn.comContacts Mark Nicholaeff Michael Coughtrey VILLACHEmails mnicholaeff@uhyhn.com.au UHY-Tax Wirtschaftstreuhand GmbH mcoughtrey@uhyhn.com.au Moritschstraße 2, Villach A-9500, Austria Phone +43 4242 2 67 64 Website www.uhy.atAUSTRIA Contact Annemarie PippanLINZ (UHY liaison office) Email info@pippan-partner.comUHY-Tax Wirtschaftstreuhand GmbHWolfauerstraße 26, Linz A-4040, AustriaPhone +43 73 275 05 30Website www.uhy.atContact Stephan SchlagerEmail stephan.schlager@taxoffice.at Please refer to www.uhy.com for our most up-to-date contact details
  7. 7. BAHRAIN BRUSSELS UHY-CDP Partners MANAMA rue de l’Hospice Communal 6 à UHY AlBassam & Partner CPAs & Consultants Brussels B-1170, Belgium 4th Floor, Suhail Building, Diplomatic Area, Phone +32 2 663 11 20 Manama Capital Governate, Bahrain Website www.cdp-partners.be Phone +973 1 7534 555 Contact Chantal Bollen Contact Ibrahim AlBassam Email c.bollen@cdp-partners.be Email ibrahim.albassam@sa-uhy.com BRAZIL BANGLADESH PORTO ALEGRE (UHY liaison office) DHAKA (UHY liaison office) UHY Moreira – Auditores Syful Shamsul Alam & Co. Rua General João Manoel, n 200- Centro Paramount Heights (Level 6), Porto Alegre RS 90010-000 Brazil 65/2/1 Box Culvert Road, Phone +55 51 3210 8000 Purana Paltan, Dhaka 1000, Bangladesh Website www.uhymoreira.com.br Phone +880 2 955 5915 Contact Diego Rotermund Moreira Website www.ssacbd.com Email drmoreira@auditoria.srv.br Contact Syful Islam With additional offices in Brasília, Curitiba, Email syful@ssacbd.com Rio de Janeiro and São Paulo With an additional office in Chittagong BULGARIA BELARUS SOFIA MINSK UHY Brain Storm Consult Ltd UHY Orients N Ltd Mladost 1A, Bl 505A, Entr.2, Sofia BG-1729, Meleza Street 1, Apt. 312 Bulgaria Minsk, BY-220113 Phone +359 2 809 9740 Belarus Website www.uhybrainstorm.com Phone +375 33 604 2844 Contact Lubomira Hristova Contact Natalija Zaiceva Email lubomira@brainstorm.bg Website www.uhy-orients.lv Email uhyorients@gmail.com CANADA BELGIUM LANGLEY, BRITISH COLUMBIA UHY LDMB Advisors Inc. Chartered Accountants ANTWERP Suite 200, 8837 - 201 Street, Langley, BC, Handson & Partners Canada V2Y 0C8 Prins Boudewijnlaan 12B, 2550 Kontich, Antwerp Phone +1 604 534 3004 Phone +32 3 287 83 90 Website www.ldmb.com Website www.handsonpartners.be Contact Darren Millard Contact Peter Van Rooy Email dmillard@uhy-can.com Email info@handsonpartners.be With additional offices in Vancouver and With additional offices in Brussels, Ghent and Hasselt South Surrey8|9
  8. 8. MONTREAL, QUEBEC CROATIAUHY Victor SENCRL ZAGREB759 Square Victoria, Suite 400, UHY RUDAN d.o.o.Montréal, QC H2Y 2J7, Canada Ilica 213, Zagreb, HR-10000, CroatiaPhone +1 514 282 1836 Phone +385 1 39 06 374Website www.uhyvictor.com Website www.uhy.rudan.hrContact Frank Leboff Contact Andreja Sekuˇ ak sEmail fleboff@uhyvictor.com Email andreja.sekusak@uhy.rudan.hrTORONTO SPLIT (main office)McGovern, Hurley, Cunningham, LLP UHY HB EKONOM d.o.o.2005 Sheppard Avenue East, Suite 300, Hrvatske Mornarice 1H, Split,Toronto, Ontario M2J 5B4, Canada HR-21000, CroatiaPhone: +1 416 496 1234 Phone +385 21 381 120Website: www.mhc-ca.com Website www.uhyhbekonom.comContact: Martin Cairns Contact Helena BudisaEmail: mcairns@mhc-ca.com Email helena.budisa@uhyhbekonom.comCHILE SPLIT (branch office) UHY HB EKONOM d.o.o.SANTIAGO (UHY liaison office) ’ Suc idar 15, Split HR-21000, CroatiaUHY Macro Consultores Phone +385 21 543 951Román Díaz 205 piso 7º, Santiago, Chile Website www.uhyhbekonom.comPhone +56 2 235 0793 Contact Helena BudisaWebsite www.uhymacroconsultores.cl Email helena.budisa@uhyhbekonom.comContact Juan Marín HernándezEmail juan.marin@uhymacroconsultores.cl CYPRUSVALPARAÍSO NICOSIACE&A Consultores y Auditores de Empresas UHY Antonis Kassapis LimitedBlanco 1663, Oficina 1103, Valparaíso, Chile 89 Kennedy Avenue, Suite 201,Phone +56 32 215 5100 Second Floor, PO Box 26624,Website www.ceya.cl Nicosia CY-1640, CyprusContact Franco DallOrso Barría Phone +357 22 379210Email contacto@ceya.cl Website www.uhy.com.cy Contact Antonis KassapisCOLOMBIA Email info@uhy.com.cyBOGOTÁUHY Auditores & Consultores S.A.Carrera 8 No 66, 33 Oficina 304,Bogotá D.C., ColombiaPhone +57 1 211 5426Website www.uhy-co.comContacts Samuel Rozo MonsalveEmail srozo@uhy.co.com Please refer to www.uhy.com for our most up-to-date contact details
  9. 9. CZECH REPUBLIC DOMINICAN REPUBLIC PRAGUE (UHY liaison office) SANTO DOMINGO AUDITOR, spol. s r.o. UHY Morsad Consulting Haˇ talská 6, Praha 1, CZ-110 00, s Blue Office Business Center, Suite 208, Lope De Czech Republic Vega, Esq. Max Henrique Ureña, Santo Domingo Phone +420 224 800 411 Distrito Nacional, Dominican Republic Website www.auditor-eu.com Phone: +809 547 1511 Contact Georg Stöger Website: www.uhy-morsadconsulting.com Email stoeger@auditor-eu.com Contact: Dominicano Salcedo Email: d.salcedo@uhy-morsadconsulting.com BRNO AUDITOR, spol. s r.o. SANTIAGO Dominikánské nam estí 4/5, ˇ UHY Morsad Consulting Brno, CZ-620 00, Czech Republic Calle 9 No. 27, Los Jardines Metropolitanos, Phone +420 542 422 601 Santiago, Dominican Republic Website www.auditor-eu.com Phone: +809 724 8121 Contact Georg Stöger Website: www.uhy-morsadconsulting.com Email stoeger@auditor-eu.com Contact: Dominicano Salcedo Email: d.salcedo@uhy-morsadconsulting.com ˇ PELHRIMOV AUDITOR, spol. s r.o. Masarykovo nám. 30, Pelhˇ imov, r ECUADOR CZ-393 01, Czech Republic QUITO (UHY liaison office) Phone +420 565 502 502 UHY Audit & Advisory Services Cía Ltda Website www.auditor-eu.com El Comercio 402 y Av. de los Shyris Edificio Contact Georg Stöger André Segundo Piso, Quito Pichincha, Ecuador Email stoeger@auditor-eu.com Phone +593 2 2251 410 Website www.uhyecuador.com Contact Felipe Sánchez DENMARK Email fsanchez@uhyecuador.com COPENHAGEN INFO:REVISION A/S GUAYAQUIL Buddingevej 312, Copenhagen, Søborg DK-2860, UHY Audit & Advisory Services Cía Ltda Denmark Kennedy Norte, Av. Miguel H. Alcívar y Phone +45 39 53 50 00 Nahím Isaías, Edif. Torres del Norte, Torre B Website www.info-revision.dk 4to. Piso, Ofi.407, Guayaquil, Ecuador Contact Vibeke Düring Jensen Phone +593 4 2688 317 Email vd@info-revision.dk Website www.uhyecuador.com Contact Xavier Pino Email xpino@uhyecuador.com10 | 11
  10. 10. EGYPT FRANCECAIRO PARIS (UHY liaison office)UHY Khaled Elfakhrani & Co GVA44 El Reyad Street, Mohandessin BP 2115, 105 avenue Raymond Poincaré,Giza, Cairo 12411, Egypt Paris F-75771, FrancePhone +20 2 3303 0741 Phone +33 1 45 00 76 00Website www.uhy-eg.com Website www.gva.frContact Khaled Elfakhrani Contact Muriel NouchyEmail k.elfakhrani@uhy-eg.com Email muriel.nouchy@gva.frEL SALVADOR DIJON CAPECSAN SALVADOR 1A rue du Golf, Quetigny,Audit & Tax Services, S.A. de C.V. Dijon F-21800, France87 Avenida Norte, número 720-D, Colonia Escalón Phone +33 3 80 48 11 11San Salvador, El Salvador Website www.capec.frPhone +503 2264 9292 Contact Peggy GilletWebsite www.auditaxs.com Email pgillet@capec.frContact José Eduardo AmayaEmail jeamay@audittaxs.com GERMANYESTONIA BERLIN UHY Deutschland AGTALLINN Zimmerstraße 23, Berlin D-10969,UHY Grow OÜ GermanyPärnu mnt. 141, Tallinn EST-11314, Phone +49 30 22 65 93 0Estonia Website www.uhy-deutschland.dePhone +372 685 0800 Contact Dr Ulla PetersWebsite www.grow.ee Email peters@uhy-berlin.deContact Ulvi TalloEmail ulvi.tallo@grow.ee BERLIN UHY Lauer & PartnerTARTU Zimmerstraße 23, Berlin D-10969,UHY Grow OÜ GermanyÜlikooli 6a, Tartu EST-51003, Estonia Phone +49 30 22 65 93 0Phone +372 685 0800 Website www.uhy-berlin.deWebsite www.grow.ee Contact Dr Ulla PetersContact Ulvi Tallo Email peters@uhy-berlin.deEmail ulvi.tallo@grow.ee Please refer to www.uhy.com for our most up-to-date contact details
  11. 11. BREMEN ROSTOCK Clostermann & Jasper Partnerschaft UHY Lauer & Partner Kleiner Ort 5, D-28357 Bremen, Platz der Freundschaft 1, Rostock D-18059, Germany Germany Phone +49 421 16 23 70 Phone +49 381 4 44 45 0 Website www.clostermann-jasper.de Website www.uhy-berlin.de Contact Oliver Gampper Contact Dr Ulla Peters Email og@clostermann-jasper.de Email peters@uhy-berlin.de COLOGNE GREECE Dr Leyh, Dr Kossow & Dr Ott KG Siegburger Str. 215, Cologne D-50679, ATHENS Germany UHY Axon Certified Auditors Ltd Phone +49 221 36 00 60 75 Patision Street, Athens GR-10434, Greece Website www.lko.de Phone +30 210 82 11 754 Contact Gunter Stoeber Website www.axonaudit.gr Email gunter.stoeber@lko.de Contact Stavros Nikiforakis Email snikiforakis@axonaudit.gr FRANKFURT UHY Wahlen & Partner Rechtsanwälte, GUATEMALA Steuerberater, Wirtschaftsprüfer GUATEMALA CITY Gerbermühlstraße 7, D - 60594 Frankfurt am Main, UHY Pérez & Co Germany Av. Las Américas 7-30 Zona 13 Phone XXXXXXXXX Edificio Los Arcos 2do. Nivel Oficina 2E Website www.uhy-wahlen.de Guatemala City, Guatemala Contact Thomas Wahlen Phone +502 2362 1725 Email thomas.wahlen@uhy-wahlen.de Website www.uhy-perez.com Contact René Humberto Pérez Ordóñez HAMBURG Email rperez@uhy-perez.com Clostermann & Jasper Partnerschaft Esplanade 41, Hamburg D-20354, Germany Phone +49 40 530 29 65 0 GUERNSEY Website www.clostermann-jasper.de ST PETER PORT Contact Torsten Jasper Louvre Group Limited Email tj@clostermann-jasper.de Suite 7, Provident House, Havilland Street, St Peter Port, Guernsey GY1 2QE MUNICH Phone +44 (0)1481 727 249 Dr. Langenmayr GmbH Website www.louvregroup.com Seidlstrasse 30/VII, Munich D-80335, Contact Derek Baudains Germany Email derek.baudains@louvregroup.com Phone +49 89 55 17 07 0 Website www.dr-langenmayr.de Contact Johannes Bitzer Email jbitzer@dr-langenmayr.de12 | 13
  12. 12. HONG KONG CHENNAI Lodha & CoHONG KONG Chesney Town House, New #28 (Old 72-0), EthirajTai Kong CPA Limited Salai, Chennai 600008, India21/F Chinachem Tower, 34-37 Connaught Road Phone: +91 44 2825 1155Central, Central District, Hong Kong, Website: www.lodhaco.comHong Kong Contact: G. S. SarmaPhone: +852 2892 2800 Email: chennai@lodhaco.comWebsite: www.tkcpa.com.hkContact: Robert KongEmail: robertkong@tkcpa.com.hk HYDERABAD Lodha & CoUHY Grace HK CPA Limited Plot No.84, BHEL Enclave, Akbar Road,3/F Malaysia Building, 50 Gloucester Road, Secunderabad 500 009, IndiaWanchai District, Hong Kong, Phone: +91 40 3293 4609Hong Kong Website: www.lodhaco.comPhone: +852 2332 0661 Contact: K. S. RaoWebsite: www.uhy-hk.com Email: hyderabad@lodhaco.comContact: David NgEmail: dng@uhy-hk.com JAIPUR Lodha & CoHUNGARY Khetan Bhawan, Mirza Ismail Road, Jaipur 302001, IndiaBUDAPEST Phone: +91 141 237 0662Bergmann Accounting & Auditing Website: www.lodhaco.com186 Váci út, Budapest H-1138, Hungary Contact: V. K. ShrimalPhone +36 1 238 9050 Email: jaipur@lodhaco.comWebsite www.bergmann.huContact Péter BergmannEmail peter.bergmann@bergmann.hu MUMBAI (UHY liaison office) Chandabhoy & Jassoobhoy 208 Phoenix House, A Wing, 2nd Floor,INDIA 462 Senapati Bapat Marg, Lower Parel,KOLKATA (UHY liaison office) Mumbai 400 013, IndiaLodha & Co Phone: +91 22 2498 1516Esplanade Mansion, 14 Government Place (East), Website: www.cnj.inKolkata 700 069, India Contact: Adil KotwalPhone: +91 33 4040 0000 Email: adil@cnj.inWebsite: www.lodhaco.comContact: R. P. SinghEmail: rpsingh@lodhaco.com Please refer to www.uhy.com for our most up-to-date contact details
  13. 13. Lodha & Co SEMARANG 6 Karim Chambers, KAP Hananta Budianto & Rekan 40 Ambalal Doshi Marg, Jl. Sisingamangaraja 20-22, Candi Baru, Fort, Mumbai 400 023, India Semarang 50253, Indonesia Phone: +91 22 2269 1414 Phone +62 24 841 2000 Website: www.lodhaco.com Website www.hananta.com Contact: N. K. Bafna Contact Hananta Budianto Email: mumbai@lodhaco.com Email hananta@hananta.com NEW DELHI SURABAYA Chandabhoy & Jassoobhoy KAP Hananta Budianto & Rekan 304, V4 Tower, Plot No. 14, Raya Darmo Business Center B-21, Community Centre, Karkardooma, Jl. Raya Darmo 54-56, Vikas Marg, New Delhi 110 092, Surabaya 60265, Indonesia India Phone +62 31 563 6070 Phone: +91 11 2237 5790 Website www.hananta.com Website: www.cnj.in Contact Teguh Prajitno Contact: Rajan Pranami Email teguh@hananta.com Email: delhi@cnj.in IRELAND Lodha & Co DUNDALK (UHY liaison office) C-1, Upasana Building, UHY Farrelly Dawe White Limited 1 Hailey Road, New Delhi 110 001, India FDW House, Blackthorn Business Park, Coes Road, Phone: +91 11 2371 0176 Dundalk Co., Louth, Ireland Website: www.lodhaco.com Phone +353 42 933 9955 Contact: N. K. Lodha Website www.fdw.ie Email: delhi@lodhaco.com Contact Alan Farrelly Email alanfarrelly@fdw.ie INDONESIA JAKARTA (UHY liaison office) DUBLIN KAP Hananta Budianto & Rekan UHY Farrelly Dawe White Limited Jl. Wijaya II-79, Kebayoran Baru, Fitzwilliam Hall, Fitzwilliam Place, Dublin 2, Jakarta 12160, Indonesia Ireland Phone +62 21 723 5656 Phone +353 1 670 6076 Website www.hananta.com Website www.fdw.ie Contact Venancia Sri Indrijati Wijono Contact Alan Farrelly Email venancia@hananta.com Email alanfarrelly@fdw.ie NEWRY UHY Farrelly Dawe White Limited Unit 10, Monaghan Court, Monaghan St, Newry Co. Down, BT35 6AA, N. Ireland Phone +44 (0)28 3026 6441 Website www.fdw.ie Contact Michael Bellow Email michaelbellow@fdw.ie14 | 15
  14. 14. SKERRIES MILANUHY Farrelly Dawe White Limited FiderConsult S.r.l.Unit 4, 1st Floor, Strand House, South Strand, via Torino 48, Milan I-20123, ItalySkerries, Co. Dublin, Ireland Phone +39 02 32 06 02 44Phone +353 1 849 1633 Website www.fiderconsult.itWebsite www.fdw.ie Contact Dr Paolo LenziContact Richard Berney Email p.lenzi@fiderconsult.itEmail richardberney@fdw.ie JAMAICAISLE OF MAN KINGSTONBALLASALLA UHY DAWGENS Chartered AccountantsCrossleys LLC Unit 34, Winchester Business Centre,PO Box 1, Portland House, Station Road, 15 Hope Road, Kingston 10Ballasalla IM99 6AB, Isle of Man Phone +876 9084007Phone +44 (0)1624 822 816 Website www.dawgen.comWebsite www.crossleys.com Contact Dawkins BrownContact Andrew Pennington Email dawkins@dawgen.comEmail apennington@crossleys.com With additional offices in Mandeville, Montego Bay and Ocho RiosISRAELTEL AVIV JAPANUHY Shtainmetz-Aminoach & Co CPAs TOKYOEngel House, 88 Yigal Alon St, Tel Aviv, Israel BA Tokyo & CoPhone +972 77 770 0000 Place Canada 3F, 7-3-37 Akasaka, Minato-ku,Website www.cpa.co.il Tokyo 107-0052, JapanContact Kobi Shtainmetz Phone +81 35410 1391Email k@cpa.co.il Website www.batokyo.or.jp Contact Akira Wakatsuki Email akira.wakatsuki@batokyo.or.jpITALY With additional offices in KyotoROME (UHY liaison office) and OkutamaFiderConsult S.r.l.via Birmania 81, Rome I-00144, ItalyPhone +39 06 591 7469 JORDANWebsite www.fiderconsult.it AMMANContact Dr Paolo Lenzi UHY Arab AuditorsEmail p.lenzi@fiderconsult.it 8 Al-Qayrawan St, Alrabieh, PO Box 17906, Amman 11195,FLORENCE JordanFiderConsult S.r.l. Phone +962 6 5511 779viale G. Mazzini 26, Florence I-50132, Italy Website www.arabauditors.joPhone +39 055 234 7902 Contact Nabil HaddadWebsite www.fiderconsult.it Email nih@arabauditors.joContact Dr Paolo LenziEmail p.lenzi@fiderconsult.it Please refer to www.uhy.com for our most up-to-date contact details
  15. 15. KAZAKHSTAN SHYMKENT UHY SAPA-Consulting LLP ALMATY (UHY liaison office) 39 Republic Street, Apt.9 Abay District, UHY SAPA-Consulting LLP Shymkent, South Kazakhstan Oblast, 14A Mamyr-4 micro-district, Almaty 16002 Kazakhstan 050036 Kazakhstan Phone +7 (727) 381 6288 Phone +7 (727) 381 6288 Website www.uhy-kz.com Website www.uhy-kz.com Contact Saltanat Yessengazina Contact Saltanat Yessengazina Email s_esengazina@uhy-kz.com Email s_esengazina@uhy-kz.com URALSK AKTOBE UHY SAPA-Consulting LLP UHY SAPA-Consulting LLP 215 Dostyk-Druzhba Street, Apt.406, Uralsk, 48A Aiteke-Bi Street, Apt.7, Aktobe, Western Kazakhstan Oblast, 090003 Kazakhstan Aktobe Oblast, 030000 Kazakhstan Phone +7 (727) 381 6288 Phone +7 (727) 381 6288 Website www.uhy-kz.com Website www.uhy-kz.com Contact Saltanat Yessengazina Contact Saltanat Yessengazina Email s_esengazina@uhy-kz.com Email s_esengazina@uhy-kz.com ASTANA KENYA UHY SAPA-Consulting LLP NAIROBI 18 Momyshuly Street, Apt.172, UHY Kenya Mungai Associates Almaty District, Astana, PO Box 13550-00800, 1st Floor, Centro House, 010000 Kazakhstan Ring Road, Westlands, Nairobi, Kenya Phone +7 (727) 381 6288 Phone +254 20 444 2860/7196/7286 Website www.uhy-kz.com Website www.uhy-ke.com Contact Saltanat Yessengazina Contact Mwai Mbuthia Email s_esengazina@uhy-kz.com Email mmbuthia@wananchi.com ATYRAU UHY SAPA-Consulting LLP KOREA, REPUBLIC OF 13 Mechnikov Thoroughfare, Apt.1, Atyrau, SEOUL (UHY liaison office) Atyrau Oblast, 060011 Kazakhstan Seil Accounting Corp. Phone +7 (727) 381 6288 Room 201, Mayflower Member’s Building, Website www.uhy-kz.com 1688-6 Seocho-dong, Seocho-gu, Seoul, Contact Saltanat Yessengazina Republic of Korea Email s_esengazina@uhy-kz.com Phone +82 2 523 5500 Website www.seiltax.co.kr Contact Dr Sam-Won Hyun Email cpahn@hanmail.net16 | 17
  16. 16. CHUNGMURO, SEOUL LATVIASeil Accounting Corp. RIGARoom 1002, Ilheung Building, 126-1 UHY Orients N Ltd.Chungmuro4-ga, Jung-gu, Seoul, - ˇ 83/85 A. Caka Street, Apt.12, Ri ga, LatviaRepublic of Korea Phone +371 6731 2646Phone +82 2 2268 6934 Website www.uhy-orients.lvWebsite www.seiltax.co.kr Contact Natalija ZaicevaContact Dr Sam-Won Hyun Email orients@inbox.lvEmail cpahn@hanmail.netSONGPA, SEOUL LEBANONSeil Accounting Corp. BEIRUTRoom 407, Poongsung Building, UHY Andy Bryan392-2 Poongnap-dong, Songpa-gu, Mallah Center, Fifth Floor, Jal el Dib Square,Seoul, Republic of Korea Beirut, LebanonPhone +82 2470 4666 Phone +961 4 717781Website www.seiltax.co.kr Website www.uhy-lb.comContact Dr Sam-Won Hyun Contact Elie Georges AbboudEmail cpahn@hanmail.net Email e.abboud@uhy-lb.comYEOUIDO, SEOULSeil Accounting Corp. LITHUANIA9th Floor, Yuchang Building, VILNIUS (UHY liaison office)Yeouido-dong, Yeong Deung Po-gu, JSC Jungtine auditoriu kontoraSeoul, Republic of Korea . Laisves pr. 125, Vilnius LT-06118,Phone +82 2 780 3377 LithuaniaWebsite www.seiltax.co.kr Phone +370 5 238 7373Contact Dr Sam-Won Hyun Website www.jak.ltEmail cpahn@hanmail.net Contact Sigitas Babarskas Email info@jak.ltKUWAITKUWAIT CITY KAUNAS JSC Jungtine auditoriu kontoraUHY Fawzia Mubarak Al-Hassawi Kestucio str. 86/ I. Kanto str. 18,Bneid Al-Gar, Esteqlal Street, Area 1, Flex Tower, Kaunas LT-44296, Lithuania14th floor, PO Box 20316, Safat 13064, Kuwait Phone +370 37 33 18 30Phone +965 225 64221 Website www.jak.ltWebsite www.uhy-kw.com Contact Sigitas BabarskasContact Mohamed A. Mahran Email info@jak.ltEmail mmahran@uhy.com.kw Please refer to www.uhy.com for our most up-to-date contact details
  17. 17. LUXEMBOURG KUALA LUMPUR UHY LUXEMBOURG Suite 11.05, Level 11, The Gardens South Tower UHY Fibetrust S.àr.l. Mid Valley City, Lingkaran Syed Putra Boîte postal 777, Luxembourg L-2017, Kuala Lumpur 59200, Malaysia Luxembourg Phone +60 3 2279 3088 Phone +352 45 45 49 1 Website www.uhy.com.my Website www.fibetrust.lu Contact Alvin Tee Guan Pian Contact Jürgen Fischer Email alvin@uhy-my.com Email j.fischer@fibetrust.lu LUXEMBOURG MALTA UHY Fibetrust S.àr.l. TA’ XBIEX 82, rte d’Arlon, Luxembourg L-1150, UHY Pace, Galea Musù & Co. Luxembourg Matilda Court, Apt. no. 2, 35 Giuseppe, Phone +352 26 37 71 1 Cali` Street, Ta’ Xbiex, XBX 1423 Malta Website www.fibetrust.lu Phone +356 2131 1814 Contact Jürgen Fischer Website www.uhymalta.com Email j.fischer@fibetrust.lu Contact David Pace Email djpace@uhymalta.com MALAYSIA PENANG (UHY liaison office) MAURITIUS UHY PORT LOUIS 51-21-F, Menara BHL Bank, Jalan Sultan Ahmad UHY Heeralall Shah, Penang 10050, Malaysia 4th Floor, TN Tower, 13, St. Phone +60 4 227 6888 Georges Street, Port Louis, Mauritius Website www.uhy.com.my Phone +230 213 34 61 Contact Theam Hock Koay Website www.uhyheeralall.com Email kth@uhy.com.my Contact Nirmal Heeralall Email nirmal.heeralall@uhyheeralall.com JOHOR BAHRU UHY Lot 19.01, Level 19, Public Bank Tower, 19 Jalan MEXICO Wong Ah Fook, Johor Bahru, Johor 80000, MEXICO CITY Malaysia UHY Glassman Esquivel y Cía S.C. Phone +60 7 222 2828 Paseo de la Reforma No. 195 Pisos 16, 17 y PH Website www.uhy.com.my Col. Cuauhtémoc, Mexico City, D.F., C.P. 06500, Contact Tai Pew Diong Mexico Email dtp1@uhydiong.com.sg Phone +52 55 5566 1888 Website www.uhy-mx.com Contact Oscar Gutiérrez Esquivel Email oge@uhy-mx.com18 | 19
  18. 18. MOROCCO NORWAYTANGIER OSLO (UHY liaison office)UHY Ben Mokhtar & Co RevisorGruppen AS15 Rue Imam Assili Resd. Takafoul 1er étage (Oscars gate 30), Box 7154 Majorstuen,Tangier 90000, Morocco Oslo N-0307, NorwayPhone +212 539 94 45 93 Phone: +47 23 20 49 00Website www.uhy-benmokhtar.ma Website: www.rg.noContact Mohamed Ben Mokhtar Contact: Kirsten VanbergEmail contact@uhy-benmokhtar.ma Email: kv@rg.noNETHERLANDS AKERSHUS RevisorGruppen Mæland & Østbye ASEINDHOVEN (Rosenholm Campus, Rosenholmveien 25)Govers Accountants/Consultants Postboks 335, Kolbotn N-1411,NorwayPO Box 657, Eindhoven NL-5600 AR, Netherlands Phone +47 66 81 79 00Phone +31 40 2 504 504 Website www.rg.noWebsite www.govers.nl Contact Jan Willem van Woense KooyContacts Peter Dubbers Email akershus@rg.no Paul MenckeEmails dubbers@govers.nl ÅLESUND mencke@govers.nl RevisorGruppen Møre AS (Daaeskogen Næringsbygg)NEW ZEALAND Postboks 7731, Spjelkavik, Ålesund N-6022, NorwayAUCKLAND Phone +47 40 00 69 23UHY Haines Norton (Auckland) Ltd Website www.rg.no22 Catherine Street, Henderson Contact Atle Birger FløWaitakere, Auckland 0612, New Zealand Email atleflo@rg.noPhone +64 09 839 0297Website www.uhyhn.co.nz ÅNDALSNESContact Grant Brownlee RevisorGruppen ÅndalsnesEmail grantb@uhyhn.co.nz (Nesgata 10), Postboks 116, Åndalsnes N-6300, NorwayNIGERIA Phone +47 71 22 46 10LAGOS Website www.rg.noUHY Maaji & Co Contact Endre EngenLisa Court, 1 Ilaka Street, Off Coker Road, Ilupeju, Email post@andalsnes.rg.noLagos, Lagos State, NigeriaPhone +234 1 761 4671Website www.uhy-maajing.comContact Gabriel IdahosaEmail g.idahosa@uhy-ng-maaji.comWith additional offices in Abuja, Benin City,Kaduna, Kano, Lokoja, Maiduguri,Port Harcourt and Yola Please refer to www.uhy.com for our most up-to-date contact details
  19. 19. BERGEN OSLO (Abrahamsen & Løken AS) RevisorGruppen Hordaland DA Abrahamsen & Løken AS (Kanalveien 105B), P.O. Box 63, (Oscars gate 30), Box 7154 Majorstuen, Kristianborg, Bergen N-5822, Norway Oslo N-0307, Norway Phone +47 55 55 77 77 Phone +47 23 20 49 00 Website www.rg.no Website www.rg.no Contact Ragnar Pettersen Contact Hallvard Holme Email bergen@rg.no Email hh@rg.no DRAMMEN OSLO (FMØ Revisjon DA) RevisorGruppen Drammen AS FMØ Revisjon DA Postboks 4130, Gulskogen, Oscars gate 30, Postboks 7154 Majorstuen, Drammen N-3005, Norway Oslo N-0307, Norway Phone +47 40 00 10 93 Phone +47 23 20 49 00 Contact Roald Skeide Website www.rg.no Website www.rg.no Contact Mari Østbø Email drammen@rg.no Email mo@rg.no FØRDE SARPSBORG RevisorGruppen Fjordane AS RevisorGruppen Østfold DA Hafstadvegen 25, Førde N-6800, Hundskinnveien 98, Sarpsborg Norway N-1711, Norway Phone +47 57 82 40 90 Phone +47 69 13 98 88 Website www.rg.no Website www.rg.no Contact Roger Hopland Contact Kay Minge Email post@r-r.no Email kay.minge@ostfold.rg.no KRISTIANSAND SELBU RevisorGruppen Agder AS RevisorGruppen Trøndelag AS (Kongensg 4), Postboks 56, Gjelbakken 3, Selbu N-7580, Norway Kristiansand N-4661, Norway Phone +47 73 81 75 50 Phone +47 38 04 18 90 Website www.rg.no Website www.rg.no Contact Rune Fiskerstrand Contact Ingemar Korling Email rune.fiskerstrand@trl.rg.no Email ik@rgagder.no SKIEN LARSNES RevisorGruppen Telemark AS RevisorGruppen Møre AS Kjørbekkdalen 15B, Skien N-3735, Norway Sentrum, Larsnes N-6084, Norway Phone +47 35 50 41 00 Phone +47 40 00 69 23 Website www.rg.no Website www.rg.no Contact Bjørn Sti Contact Atle Birger Flø Email bs@rgtele.no Email atleflo@rg.no20 | 21
  20. 20. STJØRDAL PAKISTANRevisorGruppen Trøndelag AS LAHOREKjøpmanngt 30, Stjørdal N-7501, Norway UHY Hassan Naeem & CoPhone +47 74 82 96 00 193-A Shah Jamal, Lahore 54000, PakistanWebsite www.rg.no Phone +92 (0)42 3759 9938Contact Rune Fiskerstrand Website www.uhy-hnco.comEmail rune.fiskerstrand@trl.rg.no Contacts Ibne Hassan Naeem Akhtar SheikhSUNNHORDLAND Emails ibnehassan@uhy-hnco.comRevisorGruppen Hordaland DA sheikhnaeem@uhy-hnco.comP.O. Box 290, Stord N-5402, NorwayPhone +47 53 40 01 00 ISLAMABADWebsite www.rg.no UHY Hassan Naeem & CoContact Ragnar Pettersen 10, Street 51, F-8/4, Islamabad, PakistanEmail bergen@rg.no Phone +92 (0)51 285 3471 Website www.uhy-hnco.comTRONDHEIM Contact Syed Muhammad AliRevisorGruppen Trøndelag AS Email smali@uhy-hnco.comØvre Flatåsveg 14B, Flatåsen N-7079, NorwayPhone +47 72 59 75 00Website www.rg.no PERUContact Rune Fiskerstrand LIMA (UHY liaison office)Email rune.fiskerstrand@trl.rg.no UHY Sandoval Aliaga y Asociados S.C. Cura Muñecas 181, San Isidro, Lima 27, PeruULSTEINVIK Phone +51 1 422 3884RevisorGruppen Møre AS Website www.uhyperu.com(Bjørndalsvegen 15), Postboks 331, Ulsteinvik Contact Carlos Augusto Sandoval AliagaN-6065, Norway Email sandoaliaga@uhyperu.comPhone +47 40 00 69 23Website www.rg.noContact Atle Birger FløEmail atleflo@rg.noVOSSRevisorGruppen Hordaland DAStrandavegen 11, P.O. Box 136, Voss N-5701,NorwayPhone +47 56 52 04 00Website www.rg.noContact Ragnar PettersenEmail bergen@rg.no Please refer to www.uhy.com for our most up-to-date contact details
  21. 21. CHICLAYO POLAND UHY Estudio Reynoso WARSAW Enrique de la Piedra No.185, Urb. Latina José Biuro Audytorskie Sadren Sp. z o.o. Leonardo Ortiz, Chiclayo Lambayeque, Peru , ul. Sniadeckich 10, Warsaw PL-00-656, Phone: +51 (0)74 250 630 Poland Website: www.estudioreynoso.com Phone +48 22 621 72 16 Contact: María Reynoso de Vargas Website www.sadren.com.pl Email: cpcmreynoso@estudioreynoso.com Contact Wieslaw Leˇ niewski s Email w.lesniewski@sadren.com.pl LIMA UHY Santivañez Guarniz y Asociados S.C. Jr. Colón 110 Of. 1302, Miraflores, PORTUGAL Lima 18, Peru Phone +51 1 241 8712 LISBON (UHY liaison office) UHY & Associados, SROC, Lda Website www.sgperu.com Campo Grande, 28- 8º C, Lisbon P-1700-093, Contact Juan Santivañez Guarniz Portugal Email jsantivanez@sgperu.com Phone +351 217 613 330 Website www.uhy-portugal.pt LIMA Contact António Santos UHY Urbano Ventocilla & Asociados S.C. Email asantos@uhy-portugal.pt Av. Larco 930 - Of.601, Miraflores, Lima, Peru Phone +51 1 241 8668 AÇORES Contaçoreana – Contabilidade Contact Cesar Urbano Ventocilla de Empresas, Limitada Email curbanov@hotmail.com Avenida Infante D. Henrique 3 – 1˚, Ponta Delgada P-9500-150, Portugal PHILIPPINES Phone +351 296 283 246 MANILA Website www.uhy-portugal.pt Maceda Farnacio & Co. Contact Manuel Branco Suite 705, Midland Mansions, 839 A. Arnaiz Ave, Email mbranco@uhy-portugal.pt Legaspi Village, Makati City, Metro Manila 1227, Philippines FUNCHAL (main office) Phone: +63 (2) 4037 228 UHY & Associados SROC Lda Website: www.mfc.com.ph Caminho do Olival, 38, Funchal P-9020-103, Contact: Chiqui Farnacio Portugal Email: cfarnacio@mfc.com.ph Phone: +351 29 175 93 28 Website: www.uhy-portugal.pt Contact: António Santos Email: asantos@uhy-portugal.pt22 | 23
  22. 22. FUNCHAL (branch office) RUSSIAN FEDERATIONAudiram – Serviços de Contabilidade, S.A. MOSCOWRua da Carreira 138, 2º, UHY YANS-Audit LLCFunchal P-9000-042, Portugal 2-y Volkonsky per., d.3, Moscow RUS-127473Phone +351 291 241 281 Russian FederationWebsite www.uhy-portugal.pt Phone +7 495 925 5751Contact Miguel Costa Website www.uhy-yans.ruEmail audiram@netmadeira.com Contact Nikolay Litvinov Email n.litvinov@uhy-yans.ruPORTOUHY Consulting S.A. OBNINSKRua João das Regras 284, 3º – salas 7 e 8 UHY Atomic-AuditPorto P-4000-291, Portugal Marx Street 14, Obninsk RUS-249035, RussianPhone +351 222 046 210 FederationWebsite www.uhy-portugal.pt Phone +7 484 394 04 40Contact António Trabulo Website www.uhy-atomic.ruEmail atrabulo@uhy-portugal.pt Contact Alexander Tildikov Email alexander@tildikov.ruPUERTO RICOSAN JUAN ST. PETERSBURGUHY Del Valle & Nieves, PSC UHY Eccona LLPPO Box 361863 Shaumyana pr., h.18, office 310,San Juan PR 00936-1863, Puerto Rico St. Petersburg RUS-195112,Phone +1 787 793 4650 Russian FederationWebsite www.uhy-pr.com Phone +7 812 622 12 13Contact Rafael Del Valle-Vega Website www.eccona.ruEmail r.delvalle@uhy-pr.com Contact Elena Sedavkina Email eka-audit@mail.ruROMANIABUCHARESTUHY Audit CD S.r.l.142 Jiului Street, Suites 3/4, First District,Bucharest, RomaniaPhone +40 31 425 4774Website www.uhy-ro.comContact Camelia DobreEmail camelia.dobre@uhy-ro.com Please refer to www.uhy.com for our most up-to-date contact details
  23. 23. SAUDI ARABIA PIESTANY AUDITOR SK s.r.o. RIYADH (UHY liaison office) Nam. SNP 4, Piestany, SK-921 01, UHY AlBassam & Partner CPAs & Consultants Slovakia 9th Floor, Al Muhasin Building, Phone +421 2 544 14 660 Al Malaz, King Abdul Aziz Road, Website www.auditor-eu.com Riyadh, Saudi Arabia Contact Marian Skornik Phone +966 1 206 5333 Email skornik@auditor-eu.sk Contact Ibrahim AlBassam Email ibrahim.albassam@sa-uhy.com With additional offices in al-Khobar and Jeddah SLOVENIA LJUBLJANA SINGAPORE UHY d.o.o. Vurnikova 2, Ljubljana SLO-1000, Slovenia SINGAPORE Phone +386 1 300 0040 UHY Diong Website www.uhy.si 60 Robinson Road, #12-01 BEA Building, Contact Matjaˇ Trebˇ e z s Singapore 068892 Email matjaz.trebse@uhy.si Phone +65 6235 1633 Website www.uhydiong.com Contact Albert Chin SOUTH AFRICA Email tarcsg@singnet.com.sg JOHANNESBURG UHY Hellmann (SA) SINGAPORE PO Box 47163, Parklands 2121, South Africa UHY Lee Seng Chan & Co Phone +27 11 447 8447 371 Beach Road, Keypoint No. 09-06/11 Website www.uhy.co.za Singapore 199597 Contact Carlos Pedregal Phone +65 6395 5100 Email carlosp@uhy.co.za Website www.lsccpa.com.sg Contact Lee Sen Choon SPAIN Email senchoon.lee@lsccpa.com.sg MARBELLA (UHY liaison office) UHY Fay & Co SLOVAKIA Centro de Negocios Puerta de Banús Bloque B, BRATISLAVA Nueva Andalucía, Marbella E-29660, Spain AUDITOR SK s.r.o. Phone +34 952 764 065 v Frana Krála 35, Bratislava, SK-811 05, Website www.uhy-fay.com Slovakia Contact Bernard Fay Viota Phone +421 2 544 14 660 Email bfay@uhy-fay.com Website www.auditor-eu.com Contact Dᡠa Straková s Email strakova@auditor-eu.sk24 | 25
  24. 24. BARCELONA SANTIAGO DE COMPOSTELAUHY Fay & Co Auditores AsociadosC/ Provenza, 276 Principal, Avenida de Fernando de Casas Novoa, 37Barcelona E-08008, Spain Edificio CNL portal B, 3ª planta,Phone +34 93 419 8821 Santiago de Compostela E-15707, SpainWebsite www.uhy-fay.com Phone +34 981 562 880Contact Manuel Arbiol Website www.aag.esEmail marbiol@uhy-fay.com Contact Bernard Fay Viota Email bfay@uhy-fay.comMADRIDUHY Fay & Co ZARAGOZAC/Velázquez, 31 6ª dcha., Madrid E-28001, Consultor OfficeSpain Avenida Cesar Augusto 3, 6°C ZaragozaPhone +34 91 426 0723 E-50004, SpainWebsite www.uhy-fay.com Phone +34 976 440 999Contact Max Gosch Website www.uhy-fay.comEmail max@uhy-fay.com Contact Bernard Fay Viota Email bfay@uhy-fay.comMALAGAUHY Fay & Co SWEDENPlaza de la Solidaridad, 7,Edificio Araucaria 11, MALMÖ6°B Málaga E-29002, Spain Revisorerna SydPhone +34 952 060 469 Storgatan 22A, Box 17077, Malmö SE-200 10,Website www.uhy-fay.com SwedenContact Bernard Fay Viota Phone +46 40 39 67 90Email bfay@uhy-fay.com Website www.revisorernasyd.se Contact Rolf NilssonSANTA CRUZ DE TENERIFE (SPAIN) Email rolf.nilsson@revisorernasyd.seAuditores Asociadosc/ Fuente de Santa Cruz, nº 3 Portal Oficina3º Planta, E-38001 Santa Cruz de Tenerife, SpainPhone +34 922 151 010Website www.aag.esContact Bernard Fay ViotaEmail bfay@uhy-fay.com Please refer to www.uhy.com for our most up-to-date contact details
  25. 25. STOCKHOLM TAIWAN Winthers Revisionsbyrå AB TAIPEI Grev Turegatan 38, Box 5525, UHY L & C Company, Certified Public Accountants Stockholm SE-114 85, Sweden Suite 2, 2nd Floor, No. 20 Beiping East Road, Phone +46 (0)8 545 852 50 Taipei 100, Taiwan Website www.winthers.se Phone +886 2 2391 5555 Contact Ragnar Santesson Website www.uhy-taiwan.com.tw Email ragnar.santesson@winthers.se Contact Lawrence Lin Email lawrencelin@uhy-taiwan.com.tw SWITZERLAND TURKEY LUCERNE (UHY liaison office) Balmer-Etienne AG ISTANBUL Kauffmannweg 4, Lucerne CH-6003, UHY Uzman YMM ve Denetim AS Switzerland Büyükdere Cad. Kervangeçmez Sok. Osman Phone +41 41 228 11 11 Keçeli Io Merkezi No:3, 3 K:4 Mecdiyeköy, Website www.balmer-etienne.ch Istanbul, Turkey Contact Stephan Vollenweider Phone +90 212 272 56 00 Email stephan.vollenweider@balmer-etienne.ch Website www.uhy-uzman.com.tr Contact Senol Çudin Email uzman@uhy-uzman.com.tr ZÜRICH Balmer-Etienne AG Dreikönigstrasse 34, Zürich CH-8002, UKRAINE Switzerland KIEV Phone +41 44 283 80 80 UHY Prostir Ltd Website www.balmer-etienne.ch 24/21 Saksaganskogo Street, Contact Stephan Vollenweider Kiev UA-01033, Ukraine Email stephan.vollenweider@balmer-etienne.ch Phone +380 44 492 8716 Website www.prostir.net.ua STANS Contact Alexander Koinov Balmer-Etienne AG Email akoinov@prostir.net.ua Buochserstrasse 2, Stans CH-6370, Switzerland KIEV Phone +41 41 619 26 26 EBS Website www.balmer-etienne.ch 13-A Universytetska Street, Kiev UA-03110, Contact Stephan Vollenweider Ukraine Email stephan.vollenweider@balmer-etienne.ch Phone +380 44 249 7905 Website www.ebskiev.com Contact Helen Volska Email hvolska@ebskiev.com26 | 27
  26. 26. UNITED ARAB EMIRATES UNITED KINGDOMDUBAI (UHY liaison office) LONDON (UHY liaison office)UHY UHY Hacker Young LLPPO Box 23271, Dubai, Quadrant House, 4 Thomas More Square,United Arab Emirates London E1W 1YW, United KingdomPhone +971 4 3517007 Phone +44 (0)20 7216 4600Website www.uhyuae.com Website www.uhy-uk.comContact Jeetendra Chauhan Contact Ladislav HornanEmail jeet@uhyuae.com Email l.hornan@uhy-uk.comABU DHABI ABERDEEN, SCOTLANDUHY Campbell Dallas LLP216 Emirates Towers, Hamdan Street, 10 Carden Place, Aberdeen, AB10 1UR,PO Box 33763, Abu Dhabi, United KingdomUnited Arab Emirates Phone +44 (0)1224 623 111Phone +971 2 4124140 Website www.campbelldallas.co.ukWebsite www.uhyuae.com Contact Dugald MacPhersonContact Tony Thomas Email dugald.macpherson@campbelldallas.co.ukEmail tony@uhyuae.com ABERGAVENNYJEBEL ALI UHY PeacheysUHY 21 Nevill Street, Abergavenny,PO Box 17870, Jebel Ali, Monmouthshire NP7 5AA, United KingdomUnited Arab Emirates Phone +44 (0)1873 852 124Phone +971 4 8814199 Website www.peacheys.co.ukWebsite www.uhyuae.com Contact Steve TheakerContact Shivani Saxena Email s.theaker@uhy-peacheys.comEmail shivani@uhyuae.com BIRMINGHAMSHARJAH UHY Hacker Young (Birmingham) LLPUHY 9-11 Vittoria Street, Birmingham,Al Reem Plaza, Office No. 408 B1 3ND, United KingdomPO Box 70828, Sharjah, Phone +44 (0)121 233 4799United Arab Emirates Website www.uhy-uk.comPhone +971 6 5745500 Contact Malcolm WinstonWebsite www.uhyuae.com Email m.winston@uhy-uk.comContact Farook KhimaniEmail farook@uhyuae.com Please refer to www.uhy.com for our most up-to-date contact details
  27. 27. BRIGHTON & HOVE MANCHESTER UHY Hacker Young (S.E.) Limited UHY Hacker Young Manchester LLP 168 Church Road, Hove, East Sussex, St James Building, 79 Oxford Street, BN3 2DL, United Kingdom Manchester, M1 6HT, United Kingdom Phone +44 (0)1273 726 445 Phone +44 (0)161 236 6936 Website www.uhy-uk.com Website www.uhy-uk.com Contact Richard Simmons Contact Michael Wasinski Email r.simmons@uhy-uk.com Email m.wasinski@uhy-uk.com CHESTER NEWPORT UHY Hacker Young (Chester) UHY Peacheys St John’s Chambers, Love Street, Lanyon House, Mission Court, Chester, CH1 1QN, United Kingdom Newport NP20 2DW, Phone +44 (0)1244 320 532 United Kingdom Website www.uhy-uk.com Phone +44 (0)1633 213 318 Contact John Ierston Website www.peacheys.co.uk Email j.ierston@uhy-chester.com Contact Steve Theaker Email s.theaker@uhy-peacheys.com GLASGOW, SCOTLAND Campbell Dallas LLP NOTTINGHAM Campbell House, 126 Drymen Road, UHY Hacker Young LLP Bearsden, Glasgow, G61 3RB, 22 The Ropewalk, Nottingham, United Kingdom NG1 5DT, United Kingdom Phone +44 (0)141 942 0722 Phone +44 (0)115 959 0900 Website www.campbelldallas.co.uk Website www.uhy-uk.com Contact Fraser Campbell Contact Philip Oliver Email fraser.campbell@campbelldallas.co.uk Email p.oliver@uhy-uk.com JARROW PAISLEY, SCOTLAND UHY Torgersens Campbell Dallas LLP 7 Grange Road West, Jarrow, NE32 3JA, Sherwood House, 7 Glasgow Road, United Kingdom Paisley, PA1 3QS, United Kingdom Phone +44 (0)191 428 0001 Phone +44 (0)141 887 4141 Website www.uhy-uk.com Website www.campbelldallas.co.uk Contact Martin Johnson Contact Peter Gallanagh Email m.johnson@uhy-torgersens.com Email peter.gallanagh@campbelldallas.co.uk KENT PERTH, SCOTLAND UHY Hacker Young Campbell Dallas LLP Thames House, Roman Square, Sittingbourne, 4 Atholl Crescent, Perth, PH1 5NG, Kent ME10 4BJ, United Kingdom United Kingdom Phone +44 (0)1795 475 363 Phone +44 (0)1738 441 888 Website www.uhy-uk.com Website www.campbelldallas.co.uk Contact Liz Jordan Contact Ian Williams Email e.jordan@uhy-uk.com Email ian.williams@campbelldallas.co.uk28 | 29
  28. 28. SHEFFIELD UNITED STATES OF AMERICAUHY Wingfield Slater UHY Advisors, Inc. provides tax and business consulting6 Broadfield Court, Broadfield Way, services through wholly owned subsidiary entities that operate under the name of “UHY Advisors”. UHY AdvisorsSheffield, S8 0XF, United Kingdom entities are not licensed CPA firms. UHY LLP is a licensedPhone +44 (0)114 275 1544 independent CPA firm that performs attest services in anWebsite www.uhy-wingfieldslater.com alternative practice structure with UHY Advisors, Inc.Contact Peter NewsamEmail p.newsam@uhy-wingfieldslater.com NEW YORK (UHY liaison office) UHY AdvisorsSTIRLING, SCOTLAND 19 West 44th Street,Campbell Dallas LLP New York, NY 10036, USA15 Gladstone Place, Stirling, FK8 2NX, Phone +1 212 381 4700United Kingdom Website www.uhy-us.comPhone +44 (0)1786 460 030 Contact John WolfgangWebsite www.campbelldallas.co.uk Email jwolfgang@uhy-us.comContact Ian WilliamsEmail ian.williams@campbelldallas.co.uk ALBANY, NEW YORK UHY AdvisorsSUNDERLAND 66 South Pearl Street, Suite 400UHY Torgersens Albany, NY 12207, USASomerford Buildings, Norfolk Street, Phone +1 518 449 3166Sunderland, SR1 1EE, United Kingdom Website www.uhy-us.comPhone +44 (0)191 567 8611 Contact Richard KotlowWebsite www.uhy-uk.com Email rkotlow@uhy-us.comContact Stephen TorgersenEmail s.torgersen@uhy-torgersens.com ATLANTA, GEORGIA UHY AdvisorsWREXHAM Five Concourse Parkway, Suite 2450,UHY Hacker Young (Wrexham) Atlanta, GA 30328, USAPembroke House, Ellice Way, Wrexham Phone +1 678 602 4400Technology Park, Wrexham LL13 7YT, Website www.uhy-us.comUnited Kingdom Contact Frank FenelloPhone +44 (0)1978 351 501 Email ffenello@uhy-us.comWebsite www.uhy-uk.comContact Paul HarrisEmail p.harris@uhy-uk.comYORKUHY Calvert Smith31 St Saviourgate, York, Y01 8NQ,United KingdomPhone +44 (0)1904 557 570Website www.uhy-calvertsmith.comContact Hayden PriestEmail h.priest@uhy-calvertsmith.com Please refer to www.uhy.com for our most up-to-date contact details
  29. 29. CHICAGO, ILLINOIS OAKLAND, NEW JERSEY UHY Advisors UHY Advisors 30 S. Wacker Drive, Suite 2850, 169 Ramapo Valley Road Chicago, IL 60606, USA Oakland, NJ 07436, USA Phone +1 312 578 9600 Phone +1 201 644 2767 Website www.uhy-us.com Website www.uhy-us.com Contact Bill White Contact Stephen Slater Email bwhite@uhy-us.com Email sslater@uhy-us.com COLUMBIA, MARYLAND SOUTHFIELD, MICHIGAN UHY Advisors UHY Advisors 6851 Oak Hall Lane, Suite 300, 26200 American Drive, Suite 500, Columbia, MD 21045, USA Southfield, MI 48034, USA Phone +1 410 720 5220 Phone +1 248 355 1040 Website www.uhy-us.com Website www.uhy-us.com Contact Jim Peacock Contact Dennis Petri Email jpeacock@uhy-us.com Email dpetri@uhy-us.com DALLAS, TEXAS ST LOUIS, MISSOURI UHY Advisors UHY Advisors 1717 Main Street, Suite 2400, 15 Sunnen Drive, Suite 100, Dallas, TX 75201, USA St. Louis, MO 63143, USA Phone +1 214 243 2900 Phone +1 314 615 1200 Website www.uhy-us.com Website www.uhy-us.com Contact Randy Wright Contact Gerald Townsend Email rwright@uhy-us.com Email gtownsend@uhy-us.com HOUSTON, TEXAS STERLING HEIGHTS, MICHIGAN UHY Advisors UHY Advisors 12 Greenway Plaza, Suite 200, 12900 Hall Road, Suite 500, Houston, TX 77046-1291, USA Sterling Heights, MI 48313, USA Phone +1 713 960 1706 Phone +1 586 254 1040 Website www.uhy-us.com Website www.uhy-us.com Contact James Loh Contact Dennis Petri Email jloh@uhy-us.com Email dpetri@uhy-us.com WHITE PLAINS, NEW YORK UHY Advisors 800 Westchester Avenue, Suite North 641, Rye Brook, NY 10573, USA Phone +1 914 697 4954 Website www.uhy-us.com Contact Mike Mahoney Email mmahoney@uhy-us.com30 | 31
  30. 30. URUGUAY VALENCIA UHY Servicios Legales & Tributarios, S.C.MONTEVIDEO Urb. Majay, Calle 151, Centro Profesional Kokuy,UHY Gubba & Asociados PH A, Valencia Carabobo, VenezuelaMisiones 1372 Oficina 402, Montevideo, Uruguay Phone +58 241 826 9599Phone +598 2 915 58 07 Website www.uhy-ve.comWebsite www.hugogubba.com.uy Contact Lisandro PeñaContact Hugo Gubba Email l.pena@uhy-ve.comEmail admhugo@hugogubba.com.uy VIETNAMVENEZUELA HANOICARACAS (UHY liaison office) UHY Audit & Advisory Services LimitedUHY Servicios Legales & Tributarios, S.C. 136 Hoang Quoc Viet Street, Cau Giay Dist.,Av. Casanova, Torre Banco Plaza Hanoi, VietnamPiso 9, Ofic. 9-D, Sabana Grande, Caracas Phone +844 3755 74461050, DMC, Venezuela Website www.uhyvietnam.com.vnPhone +58 212 761 0885 Contact Thao Nguyen Thi PhuongWebsite www.uhy-ve.com Email thaonp@uhyvietnam.com.vnContact Beatriz Ramirez de ToroEmail b.toro@uhy-ve.com HO CHI MINH CITY UHY Audit & Advisory Services LimitedBARQUISIMETO No. 46 Truong Quyen St, Ward 6, Dist 3,UHY Servicios Legales & Tributarios, S.C. Ho Chi Minh City, VietnamUrbanización El Trigal, Transversal 4, Manzana Phone +848 3829 489910A, No. 10A-18, Cabudare, Municipio Palavecino, Website www.uhyvietnam.com.vnBarquisimeto Estado Lara Z.P. 3023, Venezuela Contact Hoa NguyenPhone +58 426 558 0115 Email hoanv@uhyvietnam.com.vnWebsite www.uhy-ve.comContact Marisabel BrachoEmail m.bracho@uhy-ve.comPUERTO ORDAZUHY Servicios Legales & Tributarios, S.C.Urb. Villa Africana, Conj. Res. Entre Rios, Piso 2,#2-B, Puerto Ordaz Estado Bolívar Z.P. 8005,VenezuelaPhone +58 416 690 4597Website www.uhy-ve.comContact Embrid DuranEmail e.duran@uhy-ve.com Please refer to www.uhy.com for our most up-to-date contact details
  31. 31. Our commitment to quality Quality is one of UHY’s main values – because it is so very important to us we strive to achieve this in everything we do. Each of our independent member firms has signed a Quality Charter committing to the adoption and achievement of performance and service objectives considered as essential to deliver this quality promise to clients. The expectations we have of our member firms are benchmarked to recognised international professional standards. We set specific quality goals and expectations for our independent member firms to meet, covering areas such as client service efficiency and relationship management, professional work standards, depth and breadth of products, services and geographical coverage. Collectively, they represent our aim to provide clients with consistent, seamless, professional and timely cross-border services. Our member firms are evaluated annually against UHYs quality expectations, allowing us to assess our performance and outcomes, and look for new ways to improve further. We focus on quality through: • Leadership • Compliance with ethical obligations set out by the International Federation of Accountants in its global standard, Code of Ethics for Professional Accountants • Full membership of the Forum of Firms (see below) • Client acceptance procedures • Human resources policies and procedures, such as education and training • And, of course, quality control procedures in accordance with internationally-recognised standards. It is our belief in quality as a value and the successful implementation of that value across all our service areas that make our network even more dedicated to quality than other networks. FORUM OF FIRMS The UHY network is a full member of the Forum of Firms, an association of international networks of accounting firms. The Forums goal is to promote consistent and high quality standards of cross-border financial reporting and auditing practices worldwide, and the adoption of international auditing standards. For more information, visit: www.ifac.org/Forum_of_Firms At the time of printing, there are 21 full members.32 | 33
  32. 32. PCAOB registered firmsUHY member firms registered with The Public Company Accounting Oversight Board (PCAOB) are enabledunder section 102 of the US Sarbanes-Oxley Act 2002 to prepare or issue audit reports on US publiccompanies and their subsidiaries abroad.Under section 103 of the 2002 Act, the PCAOB has established auditing and related attestation qualitycontrol, ethics and independence standards, and rules to be used by registered public accounting firms, inthe preparation and issuance of audit reports.UHY PCAOB-registered firms, and countries in which they are based, are:Argentina UHY Macho & AsociadosAustralia UHY Haines Norton (Adelaide)Australia UHY Haines Norton (Brisbane)Australia UHY Haines Norton (Melbourne)Australia UHY Haines Norton (Perth)Australia UHY Haines Norton (Sydney)Brazil UHY Moreira – AuditoresCanada UHY LDMB Advisors Inc.Canada McGovern, Hurley, Cunningham, LLPChile UHY Macro ConsultoresEgypt UHY Khaled Elfakhrani & CoFrance GVAGermany UHY Deutschland AGHong Kong UHY Vocation HK CPA LimitedHong Kong Tai Kong CPA LimitedIndia Chandabhoy & JassoobhoyIndia Lodha & CoIsrael UHY Shtainmetz Aminoach & Co CPAsMalaysia UHYMexico UHY Glassman Esquivel y CíaNetherlands Govers Accountants/ConsultantsNew Zealand UHY Haines Norton (Auckland) LtdPeru UHY Sandoval Aliaga y Asociados S.C.Puerto Rico UHY Del Valle & Nieves, PSCRussia UHY Yans-Audit LLCSlovenia UHY d.o.o.Spain UHY Fay & CoSwitzerland Balmer-Etienne AGUK UHY Hacker Young LLPUK UHY Hacker Young (Birmingham) LLPUK UHY Hacker Young (Manchester) LLPUnited States UHY LLP Please refer to www.uhy.com for our most up-to-date contact details

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