The document is a directory for UHY, a global network of independent accounting and business advisory firms. It provides information about UHY's presence in 86 countries worldwide, with over 7,100 professionals operating from more than 270 business centers. UHY member firms offer a range of services including audit, tax, accounting, and business advisory services. The directory then lists each country that UHY has a presence in, providing contact details for each member firm.