DFK International Directory 2013.indd - Foederer DFK

PRESIDENT
Scott Hazy
EXECUTIVE DIRECTOR
Martin Sharp
Office Tel: +44 20 7436 6722
Mobile: +44 75 5401 5737
Email: msharp@dfk.com
Executive Office
Russell Square House
10/12 Russell Square
London WC1B 5LF
Tel No: +44 20 7436 6722
Fax No: +44 20 7436 6606
E-mail: exec@dfk.com
Website: www.dfk.com
All information is correct as at 30 November 2012.
Please refer to DFK website www.dfk.com for the latest contact details.
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INTRODUCTION
DFK International is a major international association of independent
accounting firms and business advisers that has been meeting the
needs of clients with interests in more than one country for 50 years.
The association has over 300 offices across the world. Each DFK
member is an independent legal entity in its own country. A grouping
of members who include DFK in their firm’s name are classified as
network firms in compliance with EU and IFAC requirements and
shown as such in this directory.
Whilst member firms have their own cultures, reflecting their local
business environment, their partners share:
• Enthusiasm for fully understanding client objectives and delivering
effective advice.
• Dedication to providing personal and timely services through
experienced advisers.
• Commitment to achieving consistent professional and ethical
standards.
DFK International creates special value for clients with cross-border
interests. DFK member firms working together enjoy effective
cooperation across the world resulting in the ability to deliver
international services on time and at a competitive cost.
Typical cross border services include:
• Audits for groups of companies.
• Accounting services for foreign subsidiaries and consolidation
support.
• Tax planning and advisory services internationally.
• Internal audits for international operations.
A designated local Contact partner for every assignment is responsible
for ensuring that each client receives the responsive and flexible service
they would expect from a local firm. This local expertise is supported by
the shared resources and experience of more than 9,000 staff.
DFK International is growing, but only recruits firms that can demonstrate
the same commitment to delivering high quality advice and excellent
service delivery as that of existing members.
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INTRODUCTION
DFK International est un regroupement important de cabinets d’expertise
comptable et de conseils en entreprise indépendants au niveau
international qui accompagnent depuis 50 ans leurs clients intervenant
dans plusieurs pays. Ce regroupement dispose actuellement de plus
de 300 bureaux dans le monde. Chaque membre DFK est une entité
locale indépendante à l’exception de ceux qui incluent DFK dans leur
raison sociale et qui sont ainsi membres d’un réseau tel que défini par
les règles de l’Union Européenne et de l’IFAC. Ils sont identifiés en tant
que tels dans cet annuaire.
INTRODUCTION
Les cabinets membres du réseau possèdent chacun leur culture,
reflet de leur propre environnement, mais leurs associés partagent
plusieurs valeurs :
• L’enthousiasme qui permet la pleine compréhension des objectifs
de leurs clients et une prestation de conseil efficace.
• La volonté d’offrir des services personnalisés et opportuns avec
des collaborateurs spécialisés.
• L’engagement de respecter partout les mêmes normes
professionnelles et éthiques.
DFK International apporte une valeur incomparable à tous les clients et
notamment à ceux dont les activités sont situées dans plus d’un pays.
Les cabinets membres s’appuient sur la richesse du réseau mondial
pour assurer des prestations de services dans les délais prévus et à
un coût compétitif.
Les services offerts à l’international sont entre autres :
• L’audit des comptes de groupes et de sociétés.
• Les services comptables de filiales étrangères et l’assistance
à la consolidation.
• La planification fiscale et les services de conseil y compris au
niveau international.
• L’audit interne pour les activités internationales.
Pour chaque mission, un associé est choisi au plan local comme
interlocuteur privilégié, avec la responsabilité d’assurer à chaque client
le service souple et réactif qu’il est en droit d’attendre d’un cabinet local.
Cette compréhension de l’environnement local s’appuie sur un partage
des ressources et de l’expérience de plus de 9,000 collaborateurs.
DFK International est en expansion et exige de ses nouveaux adhérents
le même engagement à offrir une qualité de conseil et une excellence de
services à hauteur des mérites et compétences des membres présents
dans son réseau.
III
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EINFÜHRUNG
DFK International ist ein bedeutender internationaler Verbund von
unabhängigen Wirtschaftsprüfungs- und Steuerberatungskanzleien und
Unternehmensberatern und nimmt sich seit 50 Jahren der Bedürfnisse
von Mandanten an, die in mehr als einem Land geschäftlich engagiert
sind. Der Verbund umfasst heute mehr als 300 Büros weltweit. Jedes
DFK-Mitglied ist ein rechtlich selbständiges Unternehmen in seinem
Land. Einzelne Mitglieder, bei denen die Bezeichnung „DFK“ Bestandteil
ihrer Firmierung ist, werden als Netzwerk in Übereinstimmung mit den
Anforderungen der EU und der IFAC betrachtet und sind als solche
in diesem Verzeichnis kenntlich gemacht.
Während alle Mitgliedsfirmen ihre eigene Geschäftskultur pflegen,
die ihr örtliches wirtschaftliches Umfeld widerspiegelt, sind alle Partner
gleichermaßen:
• mit Enthusiasmus darum bemüht, die Ziele ihrer Mandanten
vollständig zu verstehen und effektive Beratung zu bieten.
• mit vollem Einsatz dabei, wenn es darum geht, durch erfahrene
Berater persönliche und zeitgerechte Leistungen zu erbringen.
• der Bewahrung anspruchsvoller beruflicher und ethischer
Standards verpflichtet.
DFK ist für Mandanten mit grenzübergreifenden Interessen von
besonderem Nutzen. Die an DFK beteiligten Mitgliedsfirmen pflegen
eine wirksame Zusammenarbeit weltweit, die es ihnen ermöglicht,
internationale Dienstleistungen zeitgerecht und zu konkurrenzfähigen
Preisen anzubieten.
Zu den typischen grenzübergreifenden Tätigkeiten zählen:
• Abschlussprüfungen für Konzerne.
• Buchführungstätigkeit für ausländische Tochtergesellschaften
und Unterstützung bei Konsolidierungsmaßnahmen.
• Steuerplanung und internationale Beratungsleistungen
• Interne Revision für internationale Geschäftstätigkeit.
Für jeden Auftrag wird ein verantwortlicher „Contact partner“ vor
Ort bestimmt, der sicherstellt, dass jeder Mandant so individuell und
flexibel bedient wird, wie er es von einer Firma vor Ort erwarten würde.
Das örtliche Expertenwissen wird durch die gemeinsamen Ressourcen
und Erfahrungen von mehr als 9.000 Mitarbeitern ergänzt.
DFK International wächst ständig, nimmt aber nur Firmen auf, die
das gleiche Engagement zeigen wie die bisherigen Mitglieder und die
Beratungen und Dienstleistungen auf entsprechend hohem Niveau
und von ebenso exzellenter Qualität bieten.
IV
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INTRODUCCIÓN
DFK International es una importante Red Internacional de Firmas
independientes de Contadores Públicos y Consultores de Negocios,
que ha estado cubriendo las necesidades de clientes internacionales
por 50 años. La Red cuenta actualmente con más de 300 oficinas
en todo el mundo. Cada Miembro de DFK es una entidad legal
independiente en su propio país. El grupo de miembros que incluyen
en su nombre las siglas de DFK son clasificados como Firmas Network
en cumplimiento con los requerimientos de EU y IFAC y que son
mostrados en este directorio.
INTRODUCTION
Mientras los socios de las Firmas tienen sus propias culturas, que
reflejan su entorno de negocios local, sus asociados internacionales
comparten:
• Interés por una completa comprensión de los objetivos del
cliente y por dar un consejo eficaz.
• Dedicación para proporcionar servicios personales a través
de asesores con experiencia.
• Compromiso para conseguir unos niveles éticos y profesionales
de calidad.
DFK International crea especial valor para clientes internacionales.
Las Firmas asociadas a DFK que trabajan juntas disponen de una
cooperación eficaz en todo el mundo que desemboca en la habilidad
para facilitar servicios internacionales a tiempo y a un coste competitivo.
Los servicios transaccionales más habituales incluyen:
• Auditorías para Grupos de Compañías.
• Servicios contables para filiales extranjeras.
• Planificación de impuestos y servicios de consultoría internacional.
• Auditorías internas para operaciones internacionales.
Un Socio de Contacto designado localmente para cada trabajo
es reponsable de asegurarse de que cada cliente recibe el servicio
personalizado y eficaz similar al que esperarían de una Firma local.
Este conocimiento local está apoyado por los recursos y la experiencia
compartida por un equipo formado por más de 9,000 personas.
DFK International está creciendo, pero sólo recluta Firmas que puedan
demostrar un compromiso en dar un asesoramiento de alta calidad
y servicio al mismo nivel que el resto de los despachos asociados.
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DFK INTERNATIONAL BOARD OF DIRECTORS
Scott Hazy (USA)*
President
Demetris Demetriou (Cyprus)*
Deputy President
Mike Tovey (UK)*
Immediate Past President
Mark Lamb (UK)*
Vice President – Europe, Middle East & Africa
Linda Kachiu (USA)*
Vice President – The Americas
Navin Patel (New Zealand)*
Vice President – Asia-Pacific
Martin Sharp
Executive Director
John Basile
Stephan Brune
Johan Daams
Johan Dens*
Bryce Eidsness
Kirk Higgins
Antonio Fontana
Yves-André Geismar
Michel Jaggi
Ragunathan Kannan
Ooi Chee Kun
Santiago Pacheco
Robert Shelton*
Bernhard Winterstetter
USA
Germany
Netherlands
Belgium
Canada
Canada
Italy
France
Switzerland
India
Malaysia
Mexico
Australia
Germany
*Executive Committee
VI
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country and city index
A
Argentina 1
C
Canada 13
Buenos Aires 1 Burlington, Ontario 13
Cordoba 1 Calgary, Alberta 13
Santa Fe 1 Canmore, Alberta 14
Charlottetown, Prince Edward Island 14
Australia 2
Edmonton, Alberta 15
Adelaide, South Australia 2
Fredericton, New Brunswick 15
Brisbane, Queensland 2
Halifax, Nova Scotia 16
Cairns, Queensland 3
Hamilton, Ontario 17
Canberra, Australian Capital Territory 3
Kelowna, British Columbia 17
Fremantle, Western Australia 3
London, Ontario 18
Griffith, New South Wales 4
Montreal, Québec 18
Melbourne, Victoria 4
Ottawa, Ontario 19
Perth, Western Australia 5
Québec City, Québec 20
Sydney, New South Wales 6
Saint John, New Brunswick 20
Sydney, Narwee, New South Wales 7
St John’s, Newfoundland 21
Sydney Parramatta, New South Wales 7
Surrey, British Columbia 21
Sydney Penrith, New South Wales 7
Toronto, Ontario 22
Truro, Nova Scotia 22
Austria 8 Vancouver, British Colombia 23
Freistadt 8 Winnipeg, Manitoba 23
Vienna 8
Channel Islands 24
Azerbaijan 8 Guernsey 24
Baku 8 Jersey 24
country and city index
B
Bahamas 9
Nassau 9
Belgium 9
Antwerp 9
Bree 10
Brussels 10
Hasselt 10
Bolivia 11
La Paz 11
Brazil 11
Santa Catarina 11
São Paulo 11
Bulgaria 12
Sofia 12
Varna 12
Chile 24
Santiago 24
China 24
Beijing 25
Chongqing 25
Guangzhou 25
Shanghai 26
Xi'an 26
China, Hong Kong S.A.R. 27
Hong Kong 27
Costa Rica 28
Curridabat 28
Cyprus 28
Nicosia 28
Czech Republic 29
Prague 29
VII
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country and city index
D
Denmark 29
Copenhagen 29
Koge 29
E
Ecuador 30
Guayaquil 30
Quito 30
Egypt 31
Assiut 31
Cairo 31
F
Fiji 31
Lautoka 31
Finland 32
Helsinki 32
France 32
Limoges 32
Lyon 33
Marseille 33
Paris 34
Strasbourg 35
Toulouse 35
G
Germany 36
Dortmund 36
Dresden, Döblen 36
Düsseldorf 37
Hamburg 37
Mannheim 38
Munich 38
Stuttgart 39
Wuppertal 39
Ghana 40
Accra 40
Gibraltar 40
Greece 40
Athens 40
Guatemala 41
Guatemala City 41
H
Honduras 41
Tegucigalpa 41
Hong Kong S.A.R., China 42
Hong Kong 42
Hungary 43
Budapest 43
I
Iceland 43
Reykjavik 43
India 44
Ahmedabad 44
Bangalore 45
Calcutta (Kolkata) 45
Hyderabad 45
Mumbai (Bombay) 46
New Delhi 47
Pune 47
Rakot 47
Thane (Mumbai Area) 47
Vadodara 48
VIII
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country and city index
I
Indonesia 48
L
Lebanon 56
Jakarta 48 Beirut 56
Ireland (Republic of) 48 Luxembourg 57
Belfast (See United Kingdom)
Howald 57
Cork 48 Luxembourg City 57
Dublin 49
Lisburn (See United Kingdom)
Newtownabbey (See United Kingdom)
M
Malaysia 58
Isle Of Man 50 Kualar Lumpur 58
Douglas 50
Malta 58
Israel 50 Balzan 58
Tel Aviv 50
Mauritius 59
Italy 51 Port Louis 59
Bologna 51
Genoa 51
Mexico 55
Milan 52
Aguascalientes 59
Naples 52
Chihuahua 60
Rome 53
Guadalajara 60
Turin 53
Hermosillo 60
La Paz 61
J
La Piedad 61
Lagos de Moreno 61
Japan 54 León 62
Tokyo 54 Los Cabos 62
Los Mochis 62
Jordan 55
Mexico City 63
Amman 55
Monterrey 64
K
Moroleón 64
Orizaba 65
Korea (Republic of) 55 Querétaro 65
Seoul 55 San Juan del Rio 65
Youngdeongpo-ku 56 San Luis Potosi 66
Tijuana 66
Kuwait (State of) 56 Veracruz 66
Kuwait City 56 Zamora 66
country and city index
Morocco 67
Casablanca 67
Marrakech 67
Rabat 67
Tanger 68
IX
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country and city index
N
Netherlands 68
Amsterdam 69
Assen 69
Bladel 69
Eindhoven 68
Lelystad 70
Putten 70
Roermond 70
Uden 71
Valkenswaard 71
New Zealand 71
Auckland 71
Nigeria 72
Benin City 72
Lagos 72
Norway 73
Oslo 73
O
Oman 73
Ruwi 73
P
Pakistan 74
Islamabad 74
Lahore 74
Panama 74
Panama City 74
Papua New Guinea 75
Port Moresby 75
Peru 75
Lima 75
Philippines 75
Mandaluyong City 75
Poland 76
Krakow 76
Warsaw 76
P
Portugal 76
Algarve 76
Lisbon 77
R
Romania 77
Bucharest 77
Russia 78
Moscow 78
St Petersburg 78
Rostov-On-Dom 79
S
Saudi Arabia 79
Al-Hassa 79
Al-Khobar 79
Jeddah 79
Riyadh 80
Singapore 80
Spain 82
Barcelona 82
Lerida 82
Madrid 83
Murcia 83
Oviedo 83
Vitoria-Gasteiz 84
Sweden 84
Alingsås 84
Gothenburg 84
Kinna 85
Kristianstad 85
Ljungby 85
Malmö 86
Norrköping 86
Stockholm 86
Switzerland 87
Geneva 87
Lausanne 88
Lugano 88
Zürich 88
X
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country and city index
T
Taiwan (The Republic of China) 89
Taipei 89
Thailand 90
Bangkok 90
Tunisia 90
Tunis 90
Turkey 91
Ankara 91
Istanbul 91
U
Uganda 92
Kampala 92
Ukraine 92
Kiev 92
United Arab Emirates 93
Dubai 93
United Kingdom 93
Aberdare (Wales) 94
Andover 94
Basingstoke 95
Belfast (Northern Ireland) 95
Birmingham 95
Brighton & Hove 96
Canterbury 96
Cardiff (Wales) 96
Colchester 97
Dover 97
Edinburgh 97
Exeter 98
Exmouth 98
Flintshire (Wales) 98
Folkestone 98
Glasgow 99
Guernsey 99
U
United Kingdom (continued)
Isle Of Man 99
Jersey 100
Leeds 100
Lisburn (Northern Ireland) 100
Liverpool 101
London 93
Manchester 101
Newcastle 102
Newtownabbey (Northern Ireland) 102
Northampton 102
Norwich 103
Reading 103
Sheffield 104
Southampton 104
St Asaph 104
Stevenage 105
Uruguay 105
Montevideo 105
United States of America 105
Alaska, Anchorage 106
California, Irvine 106
California, San Francisco 107
California, San Mateo 107
California, Santa Rosa
(San Francisco Bay Area) 107
California, Wine Country 108
Colorado, Colorado Springs 108
Colorado, Denver 109
Colorado, Fort Collins 110
Georgia, Atlanta 110
Illinois, Chicago 111
Illinois, Deerfield 111
Maryland, Baltimore 112
Maryland, Belcamp 112
Maryland, Frederick 112
country and city index
XI
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country and city index
U
United States of America
(continued)
Massachussets, Boston 113
Minnesota, Edina 113
Minnesota, Mankato 114
Missouri, St. Louis 114
Nevada, Las Vegas 114
New Jersey 115
New York, Albany 116
New York, Long Island 117
New York, New York City 118
North Carolina, Greensboro 119
Ohio, Cincinnati 120
Oregon, Portland 120
Pennsylvania, Pittsburgh 121
Rhode Island, Providence 121
Texas, Fort Worth 122
Texas, Houston 122
Texas, North Dallas 123
Utah, Salt Lake City 123
Washington D.C. 123
Washington, Seattle 124
V
Vanuatu 124
Port Vila 124
Venezuela 125
Caracas 125
Vietnam 125
Hanoi 125
Ho Chi Minh City 125
W
Wales (United Kingdom) 126
Aberdare 126
Cardiff 126
Flintshire 126
XII
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Argentina
ARGENTINA
BUENOS AIRES GMT -3
Estudio Sambuccetti y Asociados
Accounting I Audit I Tax I Business Consulting
Address
Adolfo Alsina 1609, 9th Floor, Buenos Aires C1088AAO
T +54 11 4374 4989 E info@estudiosya.com.ar
+54 11 4374 5084 W www.estudiosya.com.ar
F +54 11 4372 9329
Contact partner
Gabriel Sambuccetti
Partners
Eduardo S. Sambuccetti ess@estudiosya.com.ar
Gabriel O. Sambuccetti gos@estudiosya.com.ar
Roberto E. Sambuccetti res@estudiosya.com.ar
A-B
CORDOBA GMT -3
Estudio Vocos R. y Asociados
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
La Pampa 57, Quinta Santa Ana, Córdoba 5000
T +54 351 4214113 E vocossdfk@arnet.com.ar
+54 351 4243752 W www.estudiosya.com.ar
F +54 351 4243752
Contact partner
Javier A. Vocos Remorino vocossdfk@arnet.com.ar
Partners
Javier A. Vocos Remorino vocossdfk@arnet.com.ar
Ada Karen Schoijit
SANTA FE GMT -3
Estudio Ilharrescondo y Asociados
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Sarmiento 756, Rosario, Santa Fe 2000
T +54 341 4258920 E ilharrescondodfk@fibertel.com.ar
+54 341 4257034 W www.estudiosya.com.ar
F +54 341 4257034
Contact partner
Gustavo Ilharrescondo gilharrescondo@fibertel.com.ar
Partners
Gustavo Ilharrescondo gilharrescondo@fibertel.com.ar
Guillermo Ilharrescondo ghilharrescondo@fibertel.com.ar
1
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AUSTRALIA
AUSTRALIA
For country assistance:
DFK Australia and New Zealand
Level 7/131 York Street Sydney NSW
PO Box Q819, Queen Victoria Building NSW 1230
T +61 2 9263 6314
E chairman@dfkanz.com
F +61 2 9264 9294
W www.dfkanz.com
Contact
Chris Coulton
Liz Binet
chairman@dfkanz.com
exec@dfkanz.com
+612 416 003 592 (mobile)
ADELAIDE, South Australia GMT +9.5
DFK Gray Perry (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
1st floor, 89-92 South Terrace, Adelaide 5000
T +61 8 8212 2366
E dfkgrayperry@dfkadel.com
F +61 8 8231 5035
W www.dfkadel.com
Contact partner
James W. Perry
jperry@dfkadel.com
International contact
Michael Gray
mgray@dfkadel.com
International Tax contact
James W. Perry
jperry@dfkadel.com
Partners
James W. Perry
jperry@dfkadel.com
Michael D. Gray
mgray@dfkadel.com
Brendon J. Skates
brendon@dfkadel.com
BRISBANE, Queensland GMT +10
DFK Hirn Newey Pty Ltd (Network Firm)
Accounting I Tax I Business Consulting
Address
PO Box Address
1143 Sandgate Road, PO Box 183,
Nundah,
Nundah,
Queensland 4012 Queensland 4012
T +61 7 3266 1488
E mail@dfkhn.com.au
F +61 7 3266 9046
W www.dfkhn.com.au
Contact partner
Paul Fiumara
pfiumara@dfkhn.com.au
Partners
Paul Fiumara
pfiumara@dfkhn.com.au
Paul Haupt
phaupt@dfkhn.com.au
Gavin Johns
gjohns@dfkhn.com.au
2
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AUSTRALIA
CAIRNS, Queensland GMT +10
DFK Kidsons (Network Firm)
Accounting I Audit I Business Consulting I Personal Finance
Address
PO Box Address
Suite 7, PO Box 548,
345 Sheridan Street, North Cairns 4870
North Cairns,
Queensland 4870
T +61 7 4031 1390
E brianwoods@dfkkidsons.com.au
F +61 7 4031 1490
W www.dfkkidsons.com.au
Contact partner
Brian Woods
brianwoods@dfkkidsons.com.au
Partner
Brian Woods
brianwoods@dfkkidsons.com.au
A-B
CANBERRA, Australian Capital Territory GMT +10
DFK Everalls Pty. Ltd. (Network Firm)
Accounting I Tax I Business Consulting
Address
PO Box Address
26-28 Napier Close, PO Box 180,
Deakin,
Deakin West,
Australian Capital Territory, ACT 2600
2600
T +61 2 6232 4588
E info@dfkeveralls.com
F +61 2 6232 4548
W www.dfkeveralls.com
Contact partner
Robert Shelton
robert.shelton@dfkeveralls.com
Partners
Robert Shelton
robert.shelton@dfkeveralls.com
Melissa Healy
melissa.healy@dfkeveralls.com
Mark Hardy
mark.hardy@dfkeveralls.com
FREMANTLE, Western Australia GMT +8
DFK Port Accounting Pty. Ltd. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
91 High Street, PO Box 1220,
Fremantle, Freemantle 6959
WA 6160
T +61 8 9430 6333
E kspence@dfkpa.com.au
F +61 8 9430 6222
W www.dfkportaccounting.com.au
Contact partner
Kathal Spence
kspence@dfkpa.com.au
Partners
Kathal Spence
kspence@dfkpa.com.au
Jo Gregan
jgregan@dfkpa.com.au
3
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AUSTRALIA
GRIFFITH, New South Wales GMT +10
DFK Lonsdale Pty Ltd. (Network Firm)
See main office in Melbourne
Address
PO Box Address
Level 1, PO Box 18184,
440 Banna Ave, Collins Street East,
Griffith, Melbourne, Victoria 8003
New South Wales 2680
T +61 2 6964 8855
E maherdfklonsdale.com.au
F +61 3 9655 3910
W www.dfklonsdale.com.au
Contact partner
Maher Elias
maherdfklonsdale.com.au
International Tax contact
Dario Gamba
dariog@dfklonsdale.com.au
MELBOURNE, Victoria GMT +10
DFK Collins (Network Firm)
Audit I Accounting I Tax I Business Consulting
Address
Level 4, 30 Collins Street, Melbourne, Victoria 3000
T +61 3 9654 0100
E rob.wernli@dfkcollins.com.au
+61 3 9653 3915 W www.dfkcollins.com.au
F +61 3 9654 0122
Contact partner
Robert Wernli
International Audit Contact
Simon Bragg
Partners
Robert Wernli
Simon Bragg
Michael Port
rob.wernli@dfkcollins.com.au
+61 3 9653 3195 (direct)
simon.bragg@dfkcollins.com.au
rob.wernli@dfkcollins.com.au
simon.bragg@dfkcollins.com.au
michael.port@dfkcollins.com.au
DFK Lonsdale Pty Ltd. (Network Firm)
Main Office (see other office in Griffith)
Tax I Business Consulting
Address
PO Box Address
Level 6, PO Box 18184,
250 Collins Street, Collins Street East,
Melbourne, Victoria 3000 Melbourne, Victoria 8003
T +61 3 9655 3900
E maherdfklonsdale.com.au
F +61 3 9655 3910
W www.dfklonsdale.com.au
Contact partner
Maher Elias
International Tax contact
Dario Gamba
Partners
Maher Elias
Dario Gamba
4
maherdfklonsdale.com.au
dariog@dfklonsdale.com.au
mahere@dfklonsdale.com.au
dariog@dfklonsdale.com.au
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DFK Benjamin King Money (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
Level 3, PO Box 1163,
689 Burke Road, Camberwell,
Camberwell, Melbourne Victoria 3124
Victoria 3124
T +61 3 9804 0411
E paulm@dfkbkm.com.au
F +61 3 9804 0422
W www.dfkbkm.com.au
Contact partner
Paul Money
paulm@dfkbkm.com.au
International Tax contact
Terry Stramotas
terrys@dfkbkm.com.au
Partners
Paul Money
paulm@dfkbkm.com.au
Terry Stramotas
terrys@dfkbkm.com.au
Cheree Woolcock
chereew@dfkbkm.com.au
Tim Kelleher
timk@dfkbkm.com.au
AUSTRALIA
A-B
PERTH, Western Australia GMT +8
Gooding Partners
Accounting I Tax I Business Consulting I Personal Finance
Address
PO Box Address
Level 9, 1 William Street, PO Box Z5045,
Perth, Perth 6831
Western Australia 6000
T +61 8 9327 1777
E info@gpca.com.au
F +61 8 9327 1778
W www.goodingpartners.com.au
Contact partner
Dalton Gooding
gooding@gpca.com.au
Partners
Dalton Gooding
gooding@gpca.com.au
Stephen Bushell
bushell@gpca.com.au
Glenn Bourke
bourke@gpca.com.au
Adrian van Dam
vandam@gpca.com.au
Brett Beaver
beaver@gpca.com.au
5
K International Directory 2013.indd 5 02/12/2012 15:25

AUSTRALIA
SYDNEY, CBD, New South Wales GMT +10
DFK Laurence Varnay (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Level 7, PO Box Q819,
131 York Street, Queen Victoria Building,
Sydney 2000, New South Wales 1230
T +61 2 92645400
F +61 2 92649294
Contact partner
Steven Heller
E office@dfksydney.com
W www.dfksydney.com
sheller@dfksydney.com
International Tax Contact
Steven Heller
Partners
Raphael G. Mendels
Colin A. Grady
Steven Heller
Terry Slattery
Keisuke Fujita
Jannie Van Deventer
sheller@dfksydney.com
rmendels@dfksydney.com
cgrady@dfksydney.com
sheller@dfksydney.com
tslattery@dfksydney.com
kfujita@dfksydney.com
jvandeventer@dfksydney.com
DFK – Richard Hill Pty Ltd. (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Level 11, GPO Box 104,
32 Martin Place, Sydney NSW 2001
Sydney
New South Wales 2000
T +61 2 9200 4500
E rhill@dfkrichardhill.com.au
F +61 2 9221 5935
W www.dfkrichardhill.com.au
Contact partner
Richard Hill
rhill@dfkrichardhill.com.au
Partners
Richard Hill
rhill@dfkrichardhill.com.au
David Sharp
dsharp@dfkrichardhill.com.au
Michael Schlederer
mschlederer@dfkrichardhill.com.au
6
K International Directory 2013.indd 6 02/12/2012 15:25

AUSTRALIA
SYDNEY, Narwee, New South Wales GMT +10
CIB Accountants & Advisers
See main office in Parramatta
Address
PO Box Address
8a Fisher Place, GPO Box 4735
Narwee, Sydney,
Sydney,
New South Wales 2209 New South Wales 2001
T +61 2 9249 7400
F +61 2 9249 7499
Contact partner
Chris Coulton
E sydney@cibaccountants.com.au
W www.cibaccountants.com.au
chris.coulton@cibaccountants.com.au
A-B
SYDNEY, Parramatta, New South Wales GMT +10
Main Office (see other offices in Penrith and Sydney)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Suite 6, Blaxland House, PO Box 2492,
5-7 Ross Street, Parramatta, North Parramatta,
New South Wales 2150 New South Wales 1750
T +61 2 9683 5999
E parramatta@cibaccountants.com.au
F +61 2 9683 6313
W www.cibaccountants.com.au
Contact partner
Chris Coulton
chris.coulton@cibaccountants.com.au
SYDNEY, Penrith, New South Wales GMT +10
See main office in Parramatta
Address
PO Box Address
Suite 3, Level 1, PO Box 1142,
82 Henry Street, Penrith,
Penrith, New South Wales 2751
New South Wales 2750
T +61 2 4721 6000
E penrith@cibaccountants.com.au
F +61 2 4722 9208
W www.cibaccountants.com.au
Contact partners
Bradley Ross
bradley.ross@cibaccountants.com.au
Partners
Chris Coulton
chris.coulton@cibaccountants.com.au
George Isaac
george.isaac@cibaccountants.com.au
Jan Barber
jan.barber@cibaccountants.com.au
Bradley Ross
bradley.ross@cibaccountants.com.au
Graeme Bellach
graeme.bellach@cibaccountants.com.au
7
K International Directory 2013.indd 7 02/12/2012 15:25

AUSTRIA
Austria
FREISTADT GMT +1
Pirklbauer Wirtschaftsprüfung & Steuerberatung
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Badgasse 5, Freistadt 4240
T +43 7942 74761 0
F +43 7942 74761 6
Contact partner
Andreas Pirklbauer
Partners
Andreas Pirklbauer
Gerhard Pirklbauer
E office@pirklbauer.com
W www.pirklbauer.com
andreas@pirklbauer.com
andreas@pirklbauer.com
gerhard@pirklbauer.com
VIENNA GMT +1
Weiler & Weiler Wirtschaftsprüfungs und
Steurberatungsgesellschaft m.b.H.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Kärntner Straße 8, Vienna 1010
T +43 1 5122676
E office@weiler.at
F +43 1 5133947
W www.weiler.at
Contact partner
Harald Weiler
h.weiler@weiler.at
International contact
Victoria Weiler
v.weiler@weiler.at
International Tax contact
Ulrich Kreuzbauer
u.kreuzbauer@weiler.at
Partners
Harald Weiler
h.weiler@weiler.at
Victoria Weiler
v.weiler@weiler.at
Ulrich Kreuzbauer
u.kreuzbauer@weiler.at
Azerbaijan
BAKU GMT +4
Isgandarov & Partners, LLC (Correspondent Member)
Accounting I Tax I Business Consulting I Personal Finance
Address
44 str. J. Jabbarli, Caspian Plaza Business Centre, Baku AZ 1065
T +994 12 437 96 34 E k.isgandarov@ip-az.com
+994 55 208 88 08 W www.ip-az.com
F +994 12 436 75 80
Contact partner
Kamran Isgandarov
k.isgandarov@ip-az.com
Partner
Kamran Isgandarov
k.isgandarov@ip-az.com
8
K International Directory 2013.indd 8 02/12/2012 15:25

Bahamas
BAHAMAS
NASSAU GMT -5
James B. Gomez & Co.
Accounting I Audit I Business Consulting I Personal Finance
Address
PO Box Address
4th Floor, PO Box SS 6229
Centreville House,
2nd Terrace West Centreville,
Nassau
T +1242 328 6310
E jgomez@rtaconsultants.com
F +1242 328 6311
W www.rtaconsultants.com
Contact partner
James B. Gomez
jgomez@rtaconsultants.com
Partners
James B. Gomez
jgomez@rtaconsultants.com
Noreen Campbell
A-B
Belgium
ANTWERP GMT +1
Juribel BvBA
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Ankerrui 20, Antwerp 2000
T +32 3 232 23 28
E info@juribel.com
+32 4 752 33 296 W www.juribel.com
F +32 3 234 09 86
Contact partner
Johan Dens
info@juribel.com
Partners
Johan Dens
info@juribel.com
Gert Asselberghs
Didier Depeser
VCLJ Bedrijfsrevisoren BVBA
Accounting I Audit I Tax I
Address
37 Leopoldstraat, Antwerp 2000
T +32 3 202 16 16
E info@vclj.be
F +32 3 202 16 17
Contact partner
Hendrik Van Cakenberghe rik.vancakenberghe@vclj.be
Partners
Hendrik Van Cakenberghe
Patrick Kilian
Jean-Paul Loots
rik.vancakenberghe@vclj.be
9
K International Directory 2013.indd 9 02/12/2012 15:25

BELGIUM
BREE GMT +1
FoedererDFK (Network Firm)
See main office in Hasselt
Address
Opitterpoort 62, Bree, Limburg, B-3960
T +32 89 472078
E w.vandijck@foedererdfk.be
F +32 89 465458
W www.foedererdfk.be
Contact partner
Wouter Vandijck
w.vandijck@foedererdfk.be
BRUSSELS GMT +1
FoedererDFK (Network Firm)
See main office in Hasselt
Address
Clovislaan 82, Boulevard Clovis 82, Brussels B-1000
T +32 11 560 300
E g.vanbilsen@foedererdfk.be
F +32 11 560 310
W www.foedererdfk.be
Contact partner
Georges Vanbilsen
g.vanbilsen@foedererdfk.be
HASSELT GMT +1
FoedererDFK (Network Firm)
Main Office (see other offices in Bree and Brussels)
Address
Singelbeekstraat 12, Hasselt, Limburg, Flanders B – 3500
T +32 11 269800
E s.verjans@foedererdfk.be
F +32 11 269810
W www.foedererdfk.be
Contact partner
Stijn Verjans
s.verjans@foedererdfk.be
Partners
Ludo Kelchtermans
l.kelchtermans@foedererdfk.be
Wouter Vandijck
w.vandijck@foedererdfk.be
Patrick Verbeek
p.verbeek@foedererdfk.be
Stijn Verjans
s.verjans@foedererdfk.be
Frank Embrechts
f.embrechts@foedererdfk.be
Georges Vanbilsen
g.vanbilsen@foedererdfk.be
10
K International Directory 2013.indd 10 02/12/2012 15:25

Bolivia
BOLIVIA
LA PAZ GMT -4
Torquato & Asociados S.R.L. (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
Calle Federico Zuazo, No. 1553, La Paz
T +591 2231 3114
E torquato@entelnet.bo
F +591 2231 3117
Contact partner
Pablo Torquato Salazar +591 725 25831 (mobile)
Partners
Pablo Torquato Salazar torquatoasociados@conectica.com.bo
A-B
Brazil
SANTA CATARINA GMT -3
Adviser Sul – Auditores Independentes
See main office in São Paulo
Accounting I Audit I Tax I Business Consulting
Address
Rua 9 de Março, 820 – 2º Andar – Centro, SC 89201-400, Joinville
T +55 47 3434 0034 E contacto@adviserbr.com.br
F +55 47 3434 0034 W www.adviserbr.com.br
Contact partner
Rodolfo Zara
rodolfozara@adviserbr.com.br
SÃO PAULO GMT -3
Adviser – Auditores Independentes
Main Office (see other office in Santa Catarina)
Address
Rua Clélia, 2145 – 13º Andar, CEP 05042-001, São Paulo
T +55 11 3670 6300 E contacto@adviserbr.com.br
F +55 11 3670 6301 W www.adviserbr.com.br
Contact partner
Paulo César Domingues Chagas chagas@adviserbr.com.br
International contact
Roberta Zara
rzara@adviserbr.com.br
Partners
Paulo César Domingues Chagas chagas@adviserbr.com.br
Roberta Zara
rzara@adviserbr.com.br
Edimar de Oliveira
edimar@adviserbr.com.br
Rodolfo Zara
rodolfozara@adviserbr.com.br
José Murilo Medeiros
jmurilo@adviserbr.com.br
11
K International Directory 2013.indd 11 02/12/2012 15:25

BULGARIA
Bulgaria
SOFIA GMT +2
DFK ANDA Consulting Limited (Network Firm)
Main Office (see other office in Varna)
Address
19 Lyuben Karavelov Street., Sofia 1142
T +359 2 859 0122
E office@dfkanda.bg
F +359 2 859 2093
W www.dfkanda.bg
Contact partners
Andrey Dimitrov
adimitrov@dfkanda.bg
Antoaneta Bazlyankova abazlyankova@dfkanda.bg
International Tax contact
Antoaneta Bazlyankova abazlyankova@dfkanda.bg
Partners
Andrey Dimitrov
adimitrov@dfkanda.bg
Antoaneta Bazlyankova abazlyankova@dfkanda.bg
Dimitar Bazlyankov
dbazlyankov@dfkanda.bg
VARNA GMT +2
DFK ANDA Consulting Limited (Network Firm)
See main office in Sofia
Address
63 Tzar Osvoboditel Blvd, Third Floor, Suite 4, Varna 9000
T +359 52 607 681
E office@dfkanda.bg
F +359 52 607 459
W www.dfkanda.bg
Contact partners
Antoaneta Bazlyankova abazlyankova@dfkanda.bg
Andrey Dimitrov
adimitrov@dfkanda.bg
12
K International Directory 2013.indd 12 02/12/2012 15:25

Canada
CANADA
For country assistance:
DFK Canada Inc.
Address
1923 – 151 Avenue, Edmonton, Alberta, T5Y 1W1
T +1 780 472 4334
E lvarga@dfk.ca
W www.dfk.ca
Contact
Laura Varga
lvarga@dfk.ca
BURLINGTON, Ontario GMT -5
Taylor Leibow LLP
See main office in Hamilton
Address
First Floor, 3410 South Service Road, Burlington, Ontario L7N 3T2
T +1 905 637 9959
E njacobs@taylorleibow.com
F +1 905 637 3195
W www.taylorleibow.com
Contact partner
Nigel Jacobs
njacobs@taylorleibow.com
C
CALGARY, Alberta GMT -7
Kenway Mack Slusarchuk Stewart LLP
Main Office (see other office in Canmore)
Accounting I Audit I Tax I Business Advisory I Personal Finance I
Valuations
Address
333, 11th Avenue SW, Suite 1500, Calgary, Alberta T2R 1L9
T +1 403 233 7750
E beidsness@kmss.ca
F +1 403 266 5267
W www.kmss.ca
Contact partner
Bryce Eidsness
beidsness@kmss.ca
International Tax contact
Calvin Stewart
cstewart@kmss.ca
Partners
Barry J. Slusarchuk
bslusarchuk@kmss.ca
Bruce J. Kenway
bkenway@kmss.ca
Bryce P. Eidsness
beidsness@kmss.ca
N. Calvin Stewart cstewart@kmss.ca
David W. Somerville
dsomerville@kmss.ca
Gary L. Gray
ggray@kmss.ca
John E. Tobin
jtobin@kmss.ca
Kevin B. Napady
knapady@kmss.ca
Kirby C. Rogers
krogers@kmss.ca
Laura L. Lamb
llamb@kmss.ca
Raymond P. Mack
rmack@kmss.ca
Roland A. Bishop
rbishop@kmss.ca
Scott A. Timson
stimson@kmss.ca
Mark A. Weston
mweston@kmss.ca
Dennis J. Jackson
djackson@kmss.ca
Dennis J. Jackson, CA djackson@kmss.ca
Mark A. Weston, CA, CBV mweston@kmss.ca
13
K International Directory 2013.indd 13 02/12/2012 15:25

CANADA
CANMORE, Alberta GMT -7
Kenway Mack Slusarchuk Stewart LLP
See main office in Calgary
Address
714 10 Street, Suite 3, Canmore, Alberta T1W 2A6
T +1 403 675 1010
E dsomerville@kmss.ca
F +1 403 675 6789
W www.kmss.ca
Contact partner
David W. Somerville
dsomerville@kmss.ca
Partners
Dennis J. Jackson
djackson@kmss.ca
David W. Somerville
dsomerville@kmss.ca
CHARLOTTETOWN, Prince Edward Island GMT -4
MRSB Chartered Accountants
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
139 Queen Street, PO Box 2679,
Charlottetown,
Charlottetown,
Prince Edward Island C1A 4B3
C1A 8C3
T +1 902 368 2643
E office@mrsbgroup.com
+1 902 628 5646 W www.mrsbgroup.com
F +1 902 566 5633
www.mrsbconsulting.com
Contact partner
Shaun MacIsaac
International Tax contact
Terry Soloman
Partners
Shaun Maclsaac
Everett Roche
Terry Soloman
Michelle Burge
Lloyd Compton
shaun.macisaac@mrsbgroup.com
+1 902 628 5646 (mobile)
terry.soloman@mrsbgroup.com
shaun.macisaac@mrsbgroup.com
everett.roche@mrsbgroup.com
terry.soloman@mrsbgroup.com
michelle.burge@mrsbgroup.com
lloyd.compton@mrsbgroup.com
14
K International Directory 2013.indd 14 02/12/2012 15:25

CANADA
EDMONTON, Alberta GMT -7
Kingston Ross Pasnak LLP
Accounting I Audit I Tax I Business Consulting I Business Valuation
Address
2900, 10104 – 103 Avenue, Edmonton, Alberta T5J 0H8
T +1 780 424 3000
E manderson@krpgroup.com
+1 780 420 4760 W www.krpgroup.com
F +1 780 429 4817
Contact partner
Martin K. Anderson
manderson@krpgroup.com
International Tax contact
Deanna Muise
dmuise@krpgroup.com
Partners
Martin K. Anderson
manderson@krpgroup.com
Barth W. Bradley
bbradley@krpgroup.com
Neil J. Cockburn
ncockburn@krpgroup.com
Rob Heron
rheron@krpgroup.com
Harold M. Kingston
hkingston@krpgroup.com
Geoff Oberg
goberg@krpgroup.com
Justin Rousseau
jrousseau@krpgroup.com
Ken M. Pasnak
kpasnak@krpgroup.com
Leon W. Pfeiffer
lpleiffer@krpgroup.com
Deanna Muise
dmuise@krpgroup.com
Norman Taylor
ntaylor@krpgroup.com
Allan Sawaik
asawiak@krpgroup.com
Randy Popik
rpopik@krpgroup.com
Dan Wiart
dwiart@krpgroup.com
Chad Knippel
cknippel@krpgropu.com
C
FREDERICTON, New Brunswick GMT -4
Teed Saunders Doyle & Co.
See main office in Saint John
Address
565 Priestman Street, Suite 102, Fredericton, New Brunswick E3B 5X8
T +1 506 458 8727
E tsdfr@tsdca.com
F +1 506 450 3777
W www.teedsaundersdoyle.ca
Contact partner
Brian Saunders
brian.saunders@tsdca.com
Partners
Brian Saunders
brian.saunders@tsdca.com
David Bradley
david.bradley@tsdca.com
John Landry
john.landry@tsdca.com
T.J. Smith
tj.smith@tsdca.com
Jeff Saunders
jeff.saunders@tsdca.com
Kenneth Kyle
kenneth.kyle@tsdca.com
15
K International Directory 2013.indd 15 02/12/2012 15:25

CANADA
HALIFAX, Nova Scotia GMT -4
WBLI Chartered Accountants
Main Office (see other offices in Halifax and Truro)
Accounting I Audit I Tax I Business Consulting
Address
100 Venture Run, Suite 200, Dartmouth, Halifax Regional Municipality
Nova Scotia, B3B 0H9
T +1 902 835 7333
E bedfordoffice@wbli.ca
+1 902 493 5452 W www.wbli.ca
F +1 902 835 5297
Contact partner
Kirk Higgins
khiggins@wbli.ca
+1 902 493 5452 (direct line)
+1 902 452 5452 (mobile)
International Tax contact
Jerry Inman jinman@wbli.ca (+1 902 493 5464)
Partners
Brad J. Langille
blangille@wbli.ca
Jerry M. Inman
jinman@wbli.ca
Kirk D. Higgins
khiggins@wbli.ca
J. William (Bill) Vienneau bvienneau@wbli.ca
Stephanie O’Connor
soconnor@wbli.ca
Sarah J. Veinot
sveinot@wbli.ca
M. Earl MacLeod emacleod@wbli.ca
Craig Maloney
cmaloney@wbli.ca
Robert (Rob) G. Dean rdean@wbli.ca
Gregory (Greg) C. Mosher gmosher@wbli.ca (Truro Office)
Joseph A. Wilkie
(Principal/Trustee in Bankruptcy) jwilkie@wbli.ca
WBLI Chartered Accountants
See main office in Halifax
Address
1657 Bedford Row, Suite 1, Halifax Regional Municipality,
Nova Scotia B3J 1T1
T +1 902 482 2000
E bankruptcy@wbli.ca
F +1 902 482 2005
W www.wbli.ca
Contact partner
Kirk Higgins
khiggins@wbli.ca
+1 902 493 5452 (direct line)
+1 902 452 5452 (mobile)
16
K International Directory 2013.indd 16 02/12/2012 15:25

CANADA
HAMILTON, Ontario GMT -5
Taylor Leibow LLP
Main Office (see other office in Burlington)
Accounting I Audit I Tax I Business Consulting
Address
Effort Square, 7th Floor, 105 Main Street East, Hamilton, Ontario L8N 1G6
T +1 905 523 0000
E njacobs@taylorleibow.com
F +1 905 523 4681
F www.taylorleibow.com
Contact partner
Nigel Jacobs
njacobs@taylorleibow.com
International Tax contact
John Grummett
jgrummett@taylorleibow.com
Partners
David C. Weland
dweland@taylorleibow.com
Michael R. Carnegie
mcarnegie@taylorleibow.com
Michael G. Thompson mthompson@taylorleibow.com
Kathy M. Lenart
klenart@taylorleibow.com
Nigel P. Jacobs
njacobs@taylorleibow.com
Robert F. Ban
rban@taylorleibow.com
John R. Grummett
jgrummett@taylorleibow.com
Darren J. Mcmullin
dmcmullin@taylorleibow.com
C
KELOWNA, British Columbia GMT -8
KNV Chartered Accountants LLP
See main office in Vancouver
Address
100 – 620 Leon Ave, Kelowna, BC V1Y 9T2
T +1 250 861 5300
F +1 250 861 5376
Contact partner
Paul Vivian
pvivian@knv.com
17
K International Directory 2013.indd 17 02/12/2012 15:25

CANADA
LONDON, Ontario GMT -5
Davis Martindale LLP
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
373 Commissioners Road W, London, Ontario N6J 1Y4
T +1 519 673 3141
E info@davismartindale.com
F +1 519 645 1646
W www.davismartindale.com
Contact partner
Paul Panabaker
ppanabaker@davismartindale.com
Partners
Bruce M. Barran
bbarran@davismartindale.com
Jessy Hawley
jhawley@davismartindale.com
Michael K. Koenig
mkoenig@davismartindale.com
Ron L. Martindale Jr
rmartindalejr@davismartindale.com
Ian D. McIntosh
imcintosh@davismartindale.com
Paul Panabaker
ppanabaker@davismartindale.com
Gary Phelps
gphelps@davismartindale.com
Rick Santos
rsantos@davismartindale.com
Brenda Walton
bwalton@davismartindale.com
Michael Watson
mwatson@davismartindale.com
Mecheliena Wilson
mwilson@davismartindale.com
MONTREAL, Québec GMT -5
Levy Pilotte LLP
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
5250 Boulevard Décarie #700, Montréal, Québec H3X 3Z6
T +1 514 487 1566
E info@levypilotte.com
F +1 514 488 5145
W www.levypilotte.com
Contact partner
Joseph Khouri
jkhouri@levypilotte.com
Partners
Joseph Khouri
jkhouri@levypilotte.com
Johnny Colonna
jcolonna@levypilotte.com
Raouf Guirguis
rguirgui@levypilotte.com
Alex Brzezinski
abrzezin@levypilotte.com
Stephen I. Coplan
scoplan@levypilotte.com
Mohammad Shakibnia mshakibn@levypilotte.com
Nick Vannelli
nvannell@levypilotte.com
Ather Kandella
akandell@levypilotte.com
18
K International Directory 2013.indd 18 02/12/2012 15:25

CANADA
OTTAWA, Ontario GMT -5
Ginsberg Gluzman Fage & Levitz LLP
Accounting I Audit I Tax I Business Consulting
Address
287 Richmond Road, Ottawa, Ontario K1Z 6X4
T +1 613 728 5831
E dmb@ggfl.ca
F +1 613 728 8085
W www.ggfl.ca
Contact partner
Deborah Bourchier
dmb@ggfl.ca
International Tax contact
Hugh Faloon
hf@ggfl.ca
Partners
Bruce Johnston
baj@ggfl.ca
Jeffrey Miller
jnm@ggfl.ca
Deborah Bourchier
dmb@ggfl.ca
Patricia Day
pd@ggfl.ca
Hugh Faloon
hf@ggfl.ca
Paul Morton
pm@ggfl.ca
Josh Engel
jee@ggfl.ca
Claude B. Gingras
cbgingras@ginsberg-gingras.com
C
Ginsberg, Gingras & Associates Inc.
Insolvency and related services
Address
145 Promenade de Portage, Gatineau, Québec J8X 2K4
T +1 819 776 0283
E cbgingras@ginsberg-gingras.com
F +1 819 776 1254
W www.ginsberg-gingras.com
Contact partner
Claude B. Gingras
cbgingras@ginsberg-gingras.com
19
K International Directory 2013.indd 19 02/12/2012 15:25

CANADA
QUÉBEC CITY, Québec GMT -4
Dallaire Forest Kirouac Comptables professionnels agréés,
S.E.N.C.R.L.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
1175 De Lavigerie, Suite 580, Québec City G1V 4P1
T +1 418 650 2266
E comptable@dfk.qc.ca
F +1 418 650 2529
W www.dfk.qc.ca
Contact partner
Marc Belanger
belanger@dfk.qc.ca
International contact
Danny Genois
genois@dfk.qc.ca
International Tax contact
Guy Beaudoin
beaudoin@dfk.qc.ca
Partners
Marc Belanger
belanger@dfk.qc.ca
Danny Genois
genois@dfk.qc.ca
Michel Dallaire
dallaire@dfk.qc.ca
Yvon Dolbec
dolbec@dfk.qc.ca
Sylvie Béliveau
beliveau@dfk.qc.ca
Sophie Rochefort
rochefort@dfk.qc.ca
Stéphane Letendre
letendre@dfk.qc.ca
Guy Beaudoin
beaudoin@dfk.qc.ca
Marc Martel
mmartel@dfk.qc.ca
Martin Langevin
mlangevin@dfk.qc.ca
SAINT JOHN, New Brunswick GMT -4
Teed Saunders Doyle & Co.
Main Office (see other office in Fredericton)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
39 Canterbury Street, PO Box 6668,
Saint John,
Saint John,
New Brunswick E2L 4S1 E2L 4S1
T +1 506 636 9220
E tsdsj@tsdca.com
F +1 506 634 8208
W www.teedsaundersdoyle.ca
Contact partner
Andrew Logan
andrew.logan@tsdca.com
Partners
Andrew Logan
andrew.logan@tsdca.com
Peter Logan
peter.logan@tsdca.com
Jean-Marc Poirier
jeanmarc@tsdca.com
20
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CANADA
ST JOHN’S, Newfoundland GMT -2.5
Noseworthy Chapman Chartered Accountants
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Suite 201, 516 Topsail Road, St John’s, Newfoundland A1E 2C5
T +1 709 364 5600
E info@noseworthychapman.ca
F +1 709 368 2146
W www.noseworthychapman.ca
Contact partner
David Howe
davidhowe@noseworthychapman.ca
Partners and Principals
Denise Coombs
denisecoombs@noseworthychapman.
ca
David Howe
davidhowe@noseworthychapman.ca
Derrick Hutchens
derrickhutchens@noseworthychapman.ca
Dorothy Keating
dorothykeating@noseworthychapman.ca
Ian Penney
ianpenney@noseworthychapman.ca
Beth Porter
bethporter@noseworthychapman.ca
Peter Winters
peterwinters@noseworthychapman.ca
C
SURREY, British Columbia GMT -8
KNV Chartered Accountants LLP
See main office in Vancouver
Address
200 – 15300 Croydon Drive, Surrey V3S0Z5
T +1 604 536 7614
E pvivian@knv.com
F +1 604 538 5356
W www.knv.com
Contact partner
Paul Vivian
pvivian@knv.com
Partners
Bill Vance
bvance@knv.com
Dave Mitchell
dmitchell@knv.com
Paul Vivian
pvivian@knv.com
Rob Wesley
rwesley@knv.com
Jay Bouchey
jbouchey@knv.com
Dave Cender
dcender@knv.com
Shane King
sking@knv.com
Mike Anderson
manderson@knv.com
Ed Militzer
emilitzer@knv.com
21
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CANADA
TORONTO, Ontario GMT -5
Segal LLP
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
2005 Sheppard Avenue East, Suite 500, Toronto, Ontario, M2J 5B4
T +1 416 391 4499
E ekosher@segalllp.com
W www.segalllp.com
Contact partner
Elliott Kosher ekosher@segalllp.com (+1 416 490 3455)
Partners
Stanley J. Segal
ssegal@segalllp.com
Larry J. Citrullo
lcitrullo@segalllp.com
A. Harold Garfinkle ahgarfinkle@segalllp.com
Elliott Kosher
ekosher@segalllp.com
Errol B. Wolff
ewolff@segalllp.com
Michael C. Dennis
mdennis@segalllp.com
Leslie Nevsky
lnevsky@segalllp.com
Gerald Sanders
gsanders@segalllp.com
Robbie Rotin
rrotin@segalllp.com
Michael Daren
mdaren@segalllp.com
Dan Natale
dnatale@segalllp.com
John Cleveland-Iliffe
jiliffe@segalllp.com
Andrew Shalit
ashalit@segalllp.com
TRURO, Nova Scotia GMT -4
WBLI Chartered Accountants
See main office in Halifax
Address
640 Prince Street, Suite 301, Truro, Hants County, Nova Scotia B2N 1G4
T +1 902 897 9291
E trurooffice@wbli.ca
F +1 902-897 9293
W www.wbli.ca
Contact partner
Kirk Higgins
Partner
Gregory (Greg) C. Mosher
khiggins@wbli.ca
+1 902 493 5452 (direct line)
+1 902 452 5452 (mobile)
gmosher@wbli.ca
22
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CANADA
VANCOUVER, British Colombia GMT -8
KNV Chartered Accountants LLP
Main Office (see other offices in Kelowna and Surrey)
Accounting I Audit I Tax I Business Consulting
Address
800-1285 West Broadway, Vancouver V6H 3X8
T +1 604 736 2571
F +1 604 736 4280
Contact partner
Paul Vivian
pvivian@knv.com
Partners
Larry Hanson
lhanson@knv.com
Gord Baldwin
gbaldwin@knv.com
Ron Batty
rbatty@knv.com
Mark Hoag
mhoag@knv.com
C
WINNIPEG, Manitoba GMT -6
Pope & Brookes LLP
Accounting I Audit I Tax I Business Consulting
Address
300-530 Kenaston Blvd, Winnipeg, Manitoba R3N 1Z4
T +1 204 487 7957
E advice@popebrookes.ca
F +1 204 487 1243
W www.popebrookes.ca
Contact partner
Richard D. Pope
rpope@popebrookes.ca
International Tax contact
Geoffrey A. Brookes
gbrookes@popebrookes.ca
Partners
Richard D. Pope
rpope@popebrookes.ca
Geoffrey A. Brookes
gbrookes@popebrookes.ca
Michael Forbes
mforbes@popebrookes.ca
23
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CHANNEL ISLANDS
Channel Islands
GUERNSEYGMT
Hansard Limited
Offshore Financial Services
Address
Granary House, The Grange, St Peter Port, Guernsey GY1 2QG
T +44 1481 727 664 E info@hansardtrust.com
F +44 1481 724 662 W www.hansardtrust.com
Contact partner
Andrew Parr
andrew@hansardtrust.com
Partners
Andrew Parr
andrew@hansardtrust.com
Philip Blows
philip@hansardtrust.com
Alan Northmore
alan@hansardtrust.com
JERSEYGMT
Minerva Trust & Corporate Services Ltd
Accounting I Tax I Business Consulting I Law I Personal Finance
Address
PO Box Address
43/45 La motte Street, PO Box 218,
St Helier,
St Helier
Jersey JE4 8SD
T +44 1534 702 800 E peter.nicolle@minerva-trust.com
F +44 1534 702 870 W www.minerva-trust.com
Contact partner
Peter Nicolle
peter.nicolle@minerva-trust.com
International contact
Charles Le Feuvre
charles.lefeuvre@minerva-trust.com
Partners
Peter Nicolle
peter.nicolle@minerva-trust.com
Charles Le Feuvre
charles.lefeuvre@minerva-trust.com
Chile
SANTIAGO GMT -4
Obregón y Asociados Limitada (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Monjitas 527, Oficina 613, Santiago, Metropolitana
T +56 2 6382948
E mobregon@obregon.cl
F +56 2 6648852
W www.obregon.cl
Contact partner
Marcelo Obregón Sepúlveda mobregon@obregon.cl
Partners
Marcelo Obregón Sepúlveda mobregon@obregon.cl
Daniela Contreras C
dcontreras@obregon.cl
24
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China
CHINA
BEIJING GMT +8
Beijing Zhongxuanyu CPA Co. Ltd.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Floor 12, Unit 7, Building A, Fenghuahaojing, #6 Guang’anmennei
Avenue, Xicheng District, Beijing 100053
T +86 10 83551603 E d_zxy@yahoo.com.cn
+86 13 910616470 W www.zhongxuanyu.com
Contact partner
Renee Zhang
Partners
Xu Jun
Sang Yuhong
Zhang Huijie
Li Ru
C
CHONGQING GMT +8
Chongqing Heqin CPA Co. Ltd.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
C-7-2 No.62 Avenue of Stars, New North Zone of Chongqing
T +86 23 88 601352 E heqinkj@163.com
W www.cqhqkj.cn
Contact partners
Lisheng Wang
Ling Zhang
GUANGZHOU GMT +8
Sino-Bridge China Consulting Limited (Correspondent Member)
See main office in Hong Kong
Address
Room A010, 1/F, No. 50 Changgang South Street, Changgang Middle
Road, Haizhu District, Guangzhou PRC 510250
T +86 20 8432 2511 E leochan@sinobridge-consulting.com
W www.sinobridge-consulting.com
Contact partner
Leo Chan
leochan@sinobridge-consulting.com
25
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China
SHANGHAI GMT +8
Zhong Rui Cheng Shanghai Certified Public Accountants
Accounting I Audit I Tax I Business Consulting
Address
1-3/F, No 310, Fahuazhen Road, Shanghai, Chang Ning District 200052
T +86 21 62830878 E xujing8@vip.sina.com
F +86 21 62830700
Contact partner
Xu Jing (Joy Xu)
xujing8@vip.sina.com
Partners
Xu Jing (Joy Xu)
xujing8@vip.sina.com
He Yuanquan
Lv Jun
Sino-Bridge China Consulting Limited (Correspondent Member)
See main office in Hong Kong
Address
Room 17B, 17/F, World Plaza, No. 855 South Pudong Road area,
Shanghai, PRC 200120
T +86 21 5081 7536 E leochan@sinobridge-consulting.com
F +86 21 5186 2384 W www.sinobridge-consulting.com
Contact partner
Leo Chan
leochan@sinobridge-consulting.com
Xi'an GMT +8
Topsun C.P.A. Partnership (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
Floor 12, Gaoke Building, #52 Gaoxin Road, Gaoxin District.
T +86 29 8669 0888 E topsuncpa@163.com
F +86 29 82090039
Contact partner
Jingchao Zheng
topsuncpa@163.com
26
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China, Hong Kong S.A.R.
CHINA, HONG KONG S.A.R.
HONG KONG GMT +8
AMA CPA Limited
Audit I Tax
Address
19th Floor, Seaview Commercial Building, 21-24 Connaught Road West,
Hong Kong S.A.R.
T +852 28159988
E info@amacpa.com.hk
F +852 28052556
W www.amacpa.com.hk
Contact partner
Felix K. L. Lee
felixlee@amacpa.com.hk
Partners
Felix K. L. Lee
felixlee@amacpa.com.hk
Stephen W. H. Yau
stephenyau@amacpa.com.hk
Victor K. H. Chan
victorchan@amacpa.com.hk
Spencer S. C. Wu
spencerwu@amacpa.com.hk
C
Mayee Management Ltd. (Correspondent Member)
Accounting I Business Consulting
Address
19th Floor, Seaview Commercial Building, 21-24 Connaught Road West,
Hong Kong SAR
T +852 2815 9988
E lindatang@mayeemgt.com
F +852 2581 0384
Contact partner
Andrew Ma
lindatang@mayeemgt.com
Partners
Andrew C. C. Ma
lindatang@mayeemgt.com
Linda W. F. Tang
lindatang@mayeemgt.com
Erace S.Y. Cheng
eracecheng@mayeemgt.com
Sino-Bridge China Consulting Limited (Correspondent Member)
Main Office (see other offices in Guangzhou and Shanghai)
Business Consulting
Address
Room 2301 – 2, 23/F, Prosperity Centre, 25 Chong Yip Street,
Kwun Tong, Kowloon, Hong Kong
T +852 3579 8745
E leochan@sinobridge-consulting.com
F +852 3579 5569
W www.sinobridge-consulting.com
Contact partner
Leo Chan
leochan@sinobridge-consulting.com
Partners
Leo Chan
leochan@sinobridge-consulting.com
T. C. Ma tcma@sinobridge-consulting.com
27
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COSTA RICA
Costa Rica
CURRIDABAT GMT -6
Despacho Carvajal & Colegiados Contadores
Públicos Autorizados, S.A.
Accounting I Audit I Tax I Business Consulting
Address
Curridabat, Edificio Galerias del Este, Tercer Piso, locals 30 y 31,
Curridabat 7810-100
T +506 2283 2525
E gmontero@despachocarvajal.com
F +506 2283 2323
W www.despachocaravajal.com
Contact partner
Esteban Murillo Delgado emurillo@despachocarvajal.com
Partners
José Antonio Carvajal Arias jcarvajal@despachocarvajal.com
Gerardo Montero Martínez gmontero@despachocarvajal.com
José Silva Trejos
jsilva@despachocarvajal.com
Esteban Murillo Delgado emurillo@despachocarvajal.com
Ricardo Montenegro Guillén rmontenegro@despachocarvajal.com
Randall Espinoza D’Trinidad
Cyprus
NICOSIA GMT +2
DFK Demetriou, Trapezaris Ltd. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
59/61 Acropolis Avenue, PO Box 28686,
3rd Floor, Nicosia 2081
Strovolos 2012
T +357 22879300
E office@dfkcy.com
F +357 22491375
W www.dfkcy.com
Contact partner
Demetris Demetriou
d.demetriou@dfkcy.com
International contact
Andreas Trapezaris
a.trapezaris@dfkcy.com
International Tax contact
Lacovos Raoukkas
Partners
Demetris Demetriou
d.demetriou@dfkcy.com
Andreas Trapezaris
a.trapezaris@dfkcy.com
Christophoros Constantinou c.constantinou@dfkcy.com
28
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Czech Republic
CZECH REPUBLIC
PRAGUE GMT -1
Auditor EU (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Mezibransak 4, Prague 1, 11000
T +420 226 235 990 E info@auditoreu.cz
F +420 226 235 999 W www.auditoreu.cz
Contact partner
Joshua Levy
levy@auditoreu.cz
Partner
Joshua Levy
levy@auditoreu.cz
Denmark
COPENHAGEN GMT +1
BHA Statsautoriseret Revision
Accounting I Audit I Tax I Business Consulting
Address
Tuborgvej 32, Hellerup 2900
T +45 3945 0200
E info@bha-revision.dk
F +45 3945 0201
W www.bha-revision.dk
Contact partner
Henrik Bojer
hb@bha-revision.dk
Partners
Søren Børglum
sb@bha-revision.dk
Palle Johansen
pj@bha-revision.dk
Henrik Bojer
hb@bha-revision.dk
D-E-F
KOGE GMT +1
Addere Revision
Accounting I Audit I Tax I Business Consulting
Address
Galoche Allé 6, Koge 4600
T +45 5664 0500
E post@addere.dk
W www.addere.dk
Contact partner
Søren Nielsen
sn@addere.dk
Partners
Bent Sønberg
bs@addere.dk
Ruddi Carlsen
rc@addere.dk
Boye G. Rynord
bgr@addere.dk
Leo Kjeldsmark
lk@addere.dk
Torben Schledermann Nielsen tsn@addere.dk
Søren Nielsen
sn@addere.dk
Carl Johan Juul Jensen cjj@addere.dk
Brian Hansen
bha@addere.dk
29
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ECUADOR
Ecuador
GUAYAQUIL GMT -5
Micelle Cia. Ltda. (Correspondent Member)
See main office in Quito
Address
Aguirre 116 y Pichincha Edif., Las Castilla Of.31B,
T +5934 253 2992
F +5934 253 2996
Contact partner
Santiago Zurita
E santiago.zurita@micelle-inc.com
W www.micelle-inc.com
santiago.zurita@micelle-inc.com
QUITO GMT -5
Micelle Cia. Ltda. (Correspondent Member)
Main Office (see other office in Guayaquil)
Accounting I Audit I Tax I Business Consulting I Law
Address
Pasaje Donoso, N32-36 y Whymper, Dpto. 1
T +593 2 2232 316
E santiago.zurita@micelle-inc.com
+593 2 2232 317 W www.micelle-inc.com
F +593 2 2907 008
Contact partner
Santiago Zurita
santiago.zurita@micelle-inc.com
Partners
Santiago Zurita
santiago.zurita@micelle-inc.com
Carlos Garcia
carlos.garcia@micelle-inc.com
Carlos Chavez
carlos.chavez@micelle-inc.com
Gustavo Chavez
gustavo.chavez@micelle-inc.com
Strategies & Solutions Cia. Ltda. (Correspondent Member)
Business Consulting
Address
Francisco Salazar, E10-58 y José Luis Tamayo, Edif. Atlantic Business
Center, Oficina 304
T +593 2 2901 532
E carlos.chavez@strategies.com.ec
F +593 2 2522 556
W www.strategies.com.ec
Contact partner
Santiago Zurita
santiago.zurita@micelle-inc.com
30
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Egypt
EGYPT
ASSIUT GMT +2
AHC (Correspondent Member)
See main office in Cairo
Address
Gomhorya Street, Assiut
T +20 88 2323 472
E assiut@ahc.bz
F +20 88 231 6231
W www.ahc.bz
Contact partner
Khaled A. Massoud kmassoud@ahc.bz (+20 100 1152 799)
CAIRO GMT +2
AHC (Correspondent Member)
Main Office (see other office in Assiut)
Accounting I Audit I Tax I Business Consulting
Address
25 Mecca St., Mohandessin, Giza
T +20 237 600987
E kmassoud@ahc.bz
+20 237 496086 W www.ahc.bz
F +20 237 600987
Contact partner
Khaled A. Massoud
Partners
Wael F. Heida
Mohamed A. Hegazy
kmassoud@ahc.bz
+20 100 1152 799
wheida@ahc.bz
mhegazy@ahc.bz
D-E-F
Fiji
LAUTOKA GMT +12
Jay Lal & Co. (Correspondent Member)
Address
21 Tui Street, Marine Drive, Lautoka 343
T +679 6664 133
E jaylal@connect.com.fj
F +679 6666 555
Contact partner
Jay Lal
+679 6663 981 (home)
31
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FINLAND
Finland
HELSINKI GMT +2
Olli Wesamaa HTM Tilintarkastusryhmä
DFK Oy/Audit Group Ltd. (Network Firm)
Audit I Tax I Business Consulting I Law I Personal Finance
Address
Pohjoisesplanadi 21 B, Helsinki 00100
T +358 9 604 204
E info@dfk.fi
F +358 9 664 136
W www.dfk.fi
Contact partner
Olli Wesamma
olli.wesamaa@dfk.fi
International contact
Tom Lindblom
tom.lindblom@dfk.fi
International Tax contact
Tom Lindblom
tom.lindblom@dfk.fi
Partners
Olli Wesamaa
olli.wesamaa@dfk.fi
Tom Lindblom
tom.lindblom@dfk.fi
Jukka Reimi
jukka.reimi@dfk.fi
France
For country assistance:
DFK France
Address
1 Place d’Estienne d’Orves, 75009 Paris
T +33 1 53 93 60 70 E ya.geismar@fm-richard.fr
F +33 1 45 63 88 34 W http://en.dfk-france.fr
Contact
Yves-André Geismar
ya.geismar@fm-richard.fr
LIMOGES GMT +1
CBA Experts Comptables Associés
Accounting I Audit I Tax I Business Consulting I Law
Address
PO Box Address
26 rue Atlantis, BP 96981,
87069 Limoges Limoges
T +33 5 55 10 22 00 E contact@bauriaud.fr
F +33 5 55 77 44 77 W www.bauriaud.fr
Contact partner
Yves Croguennec
ycroguennec@bauriaud.fr
Partners
Yves Croguennec
ycroguennec@bauriaud.fr
Philipe Bordere
pbordere@bauriaud.fr
Jocelyne Chaput
jchaput@bauriaud.fr
32
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FRANCE
LYON GMT +1
Odiceo
Main Office
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
115 Boulevard Stalingrad, BP 52038,
69616 Villeurbanne Villeurbanne Cedex
T +33 4 72 69 53 00
F +33 4 72 69 53 01
Contact partner
Alain Fayen
Partners
Alain Fayen
Pierre Grafmeyer
Laurent Jouffre
Sylvain Boccon Gibod
Sylvie Adrien
Sabine Schneck
Didier Vaury
Jean-Pascal Rey
Agnès Lamoine
E worldcontact@odiceo.fr
W www.odiceo.fr
afayen@odiceo.fr
afayen@odiceo.fr
D-E-F
Other Offices
Bourgoin Jallieu
10 rue Joseph Cugnot, 38300 Bourgoin Jallieu
Romans sur Isère
19 Boulevard Rémy Roure, 26100 Romans sur Isère
Saint Chamond
17 bis Boulevard Waldeck Rousseau, 42400 Saint Chamond
Grenoble
6 rue du Docteur Schweitzer, 38180 Seyssins
La Tour du Pin
2 bis rue Jean Jaurès, 38353 La Tour du Pin Cedex
MARSEILLE GMT +1
SYREC SA
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
109 bis rue Jean Mermoz, 13272 Cedex 08
13272 Marseille, Cedex 08
T +33 491 77 69 20 E catheluc@orange.fr
+33 670 14 52 68 W www.syrec.fr
F +33 491 77 08 32
Contact partner
Luc René Chamouleau catheluc@orange.fr
International contact
Mrs Chamouleau
Partners
Luc René Chamouleau catheluc@orange.fr
33
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FRANCE
PARIS GMT +1
Conseils Associés SA
Accounting I Audit I Tax
Address
50 Avenue de Wagram, 75017 Paris
T +33 1 40 67 97 88 E pgrosjean@cacpa.fr
+33 6 22 95 30 90 W www.cadfk.com
F +33 1 44 40 48 66
Contact partner
Paul Grosjean
pgrosjean@cacpa.fr
Partners
Bertrand de Monts
bdemonts@cacpa.fr
Jean-Philippe Maugard jpmaugard@cacpa.fr
Guillaume Blandet
gblandet@cacpa.fr
Antione Brosseau
abrousseau@cacpa.fr
F.-M. Richard et Associés
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
1 Place d’Estienne d’Orves, 75009 Paris
T +33 1 53 93 60 70 E ya.geismar@fm-richard.fr
F +33 1 45 63 88 34 W www.fm-richard.com
Contact partner
Yves-André Geismar
ya.geismar@fm-richard.fr
International Tax contact
Julie Galophe
j.galophe@fm-richard.fr
Partners
Stéphane Prache
s.prache@fm-richard.fr
Yves-André Geismar
ya.geismar@fr-richard.fr
Julie Galophe
j.galophe@fr-richard.fr
Sylvie Benabed
s.benabed@fr-richard.fr
Xavier Huault Dupuy
x.huaultdupuy@fr-richard.fr
Laurent Marin
l.marin@fr-richard.fr
SNA Experts
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
7 rue de Penthiêvre, 75008 Paris
T +33 1 55 30 09 90 E n.demontety@snaexperts.com
F +33 1 55 30 09 99
Contact partner
Norbert De Montety
Partners
Norbert De Montety
n.demontety@snaexperts.com
Francois-Xavier Poussière fx.poussiere@snaexperts.com
Arnaud Rudowski
a.rudowski@snaexperts.com
34
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FRANCE
STRASBOURG GMT +1
Secal
Main Office
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
10 avenue Molière, CS 90026, 67087 Strasbourg Cedex
T +33 3 88 27 99 99 E strasbourg@secal.fr
F +33 3 88 26 82 05 W www.secal.fr
Contact partners
Jean-Luc Mohr
jean-luc.mohr@secal.fr
Jean-Yves Metginger jean-yves.metginger@secal.fr
Partners
Annabel Cordellier
annabel.cordellier@secal.fr
Hélène Curtil
helene.curtil@secal.fr
Michaël Garnier
michael.garnier@secal.fr
Alexandre Jaeger
alexandre.jaeger@secal.fr
Pierre Kaiser
pierre.kaiser@secal.fr
Jean-Luc Mohr
jean-luc.mohr@secal.fr
Marc Niess
marc.niess@secal.fr
Yves Roethinger
yves.roethinger@secal.fr
Martine Spielmann
martine.spielmann@secal.fr
Nadine Thal
nadine.thal@secal.fr
Other Offices
Antony
Centre d’Affaires d’Antony, 2 rue de la Renaissance, 92184 Antony
T +33 1 46 66 06 06 E paris@secal.fr
F +33 3 88 26 82 05
Haguenau
142 Grand Rue, 67500 Haguenau
T +33 3 88 73 31 50 E haguenau@secal.fr
F +33 3 88 73 56 06
Soultz-sous-Forêts
3 Rue Georges Kuhnmunch, 67250 Soultz-sous-Forêts
T +33 3 88 54 89 90
F +33 3 88 73 25 09
Wissembourg
13 rue des Fleurs, 67162 Wissembourg
T +33 3 88 54 89 90 E wissembourg@secal.fr
F +33 3 88 54 25 09
D-E-F
TOULOUSE GMT +1
Cabinet Oréglia-Christophe et Associés
Address
76 rue Saint Jean, Toulouse, 31130 Balma
T +33 5 62 57 33 00 E secretariat@aopca.com
F +33 5 62 57 33 01 W www.aopca.com
Contact partner
Philippe Christophe
philippe-christophe@aopca.com
35
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GERMANY
Germany
For country assistance:
DFK Germany
Address
Peters, Schönberger & Partner GbR
Schackstraße 2, 80539 Munich
T +49 89 38172-0
F +49 89 38172-204
Contact partner
Bernhard Winterstetter b.winterstetter@psp.eu
DORTMUND GMT +1
Stümpges & Partner GbR Wirtschaftsprüfer
Steuerberater Rechtsanwälte
See main office in Düsseldorf
Address
Westfalen Center, Lindemannstraße 77, 44137 Dortmund
T +49 231 58707-0
E mail.do@ssup.de
F +49 231 58707-10 W www.stuempges.de
Contact partner
Michael Stümpges
mstuempges@ssup.de
Partner
Dirk Timmer
dtimmer@ssup.de
DRESDEN, Döbeln GMT +1
BW Partner Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
See main office in Stuttgart
Address
Straße des Friedens 27, 04720 Döbeln
T +49 3431 6603-0
E dfk@bw-partner.com
F +49 3431 6603-29 W www.bw-partner.com
Contact partner
Jochen Rathke
j.rathke@bw-partner.com
36
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GERMANY
DÜSSELDORF GMT +1
Stümpges & Partner GbR Wirtschaftsprüfer
Steuerberater Rechtsanwälte
Main Office (see other office in Dortmund)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Niederkasseler Lohweg 18, 40547 Düsseldorf
T +49 211 522859-0 E mail.dd@ssup.de
F +49 211 522859-70 W www.stuempges.de
Contact partner
Stephan Brune
sbrune@ssup.de
International Tax contact
Klaus Schlüter
kschlueter@ssup.de
Partners
Michael Stümpges
mstuempges@ssup.de
Stephan Brune
sbrune@ssup.de
Dirk Timmer
dtimmer@ssup.de
Klaus Schlüter
kschlueter@ssup.de
Dr. Claus Becker
cbecker@ssup.de
Ralf Spielhofen
rspielhofen@ssup.de
G-H
HAMBURG GMT +1
Esche Schümann Commichau
Audit I Tax I Business Consulting I Law
Address
Am Sandtorkai 44, 20457 Hamburg
T +49 40 36805-0
E esc@esche.de
F +49 40 36805-333 W www.esche.de
Contact partner
Beatrix Arlitt
b.arlitt@esche.de
Michael Kapitza
m.kapitza@esche.de
International Tax contact
Wolfgang Sälzer
w.saelzer@esche.de
Dr. Robert Kroschewski r.kroschewski@esche.de
Partners
Axel Riecke
a.riecke@esche.de
Dr. Joachim Umlauf
j.umlauf@esche.de
Dr. Wolfgang Deuchler w.deuchler@esche.de
Marianne Günther
m.guenther@esche.de
Walter Schüschke
w.schueschke@esche.de
Dr. Bernd Ohlendorf
b.ohlendorf@esche.de
Jakob Kleefass
j.kleefass@esche.de
Sabine Schellscheidt
s.schellscheidt@esche.de
Gunnar Herud
g.herud@esche.de
Dr. Dirk Meinhold-Heerlein d.meinhold@esche.de
Oliver Behn
o.behn@esche.de
Dr. Jörn-Henrik Meyn j.meyn@esche.de
Dr. Georg Faerber
g.faerber@esche.de
Dr. Hermann-Heinrich Haas h.haas@esche.de
Dr. Klaus Kamlah
k.kamlah@esche.de
Wolfgang Sälzer
w.saelzer@esche.de
Dr. Hans Mewes
h.mewes@esche.de
37
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GERMANY
Partners (continued)
Olaf Buchholz
Dr. Martin Dieckmann
Jürgen E. Milatz
Tom Kemcke
Jan-Marcus Rossa
Dr. Christoph Cordes
Dr. Andreas von Criegern
Dr. Robert Kroschewski
Hans Jürgen Hilling
Dr. Felix Reiche
Dr. Robert Schütz
Karin Friedrich-Büttner
Dr. Götz Triebel
Dr. Erwin Salomon
Dr. Patrizia Chwalisz
Olaf Gelhausen
Markus Konheiser
Beatrix Arlitt
Michael Kapitza
Dr. Stephan Bauer
o.buchholz@esche.de
m.dieckmann@esche.de
j.milatz@esche.de
t.kemcke@esche.de
j.rossa@esche.de
c.cordes@esche.de
a.criegern@esche.de
r.kroschewski@esche.de
h.hilling@esche.de
f.reiche@esche.de
r.schuetz@esche.de
k.friedrich-buettner@esche.de
g.triebel@esche.de
e.salomon@esche.de
p.chwalisz@esche.de
o.gelhausen@esche.de
m.konheiser@esche.de
b.arlitt@esche.de
m.kapitza@esche.de
s.bauer@esche.de
MANNHEIM GMT +1
BW Partner Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
See main office in Stuttgart
Address
Meerwiesenstraße 62, 68163 Mannheim
T +49 621 81004-0
E dfk@bw-partner.com
F +49 621 81004-44 W www.bw-partner.com
Contact partner
Jochen Rathke
j.rathke@bw-partner.com
MUNICH GMT +1
Peters, Schönberger & Partner GbR
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Schackstraße 2, 80539 Munich
T +49 89 38172-0
E psp@psp.eu
F +49 89 38172-204 W www.psp.eu
Contact partner
Bernhard Winterstetter b.winterstetter@psp.eu
International contact
Stephan Nowack
s.nowack@psp.eu
International Tax contact
Roland W. Graf
r.graf@psp.eu
Partners
Dr. Jürgen Peters
j.peters@psp.eu
Christopher Schönberger ch.schoenberger@psp.eu
Bernhard Winterstetter b.winterstetter@psp.eu
Harald Dörfler
h.doerfler@psp.eu
Joachim Doppstadt
j.doppstadt@psp.eu
Rainer Fürholzer
r.fuerholzer@psp.eu
38
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GERMANY
Partners (continued)
Roland W. Graf
Stephan Nowack
Stefan Groß
Dr. Axel-Michael Wagner
Max Boettcher, LL.M.
Dr. Christoph Wallner
Maik Paukstadt
Andreas Vogl
Philipp Matheis
Andreas Panzer
Stefan Heinrichshofen
Anja Petershagen
Heike Schwab
Ina Bestler
Nicola Ketterl
Dr. Henning Blaufuß
Dr. Christian Eschner
Felix Wallenhorst
r.graf@psp.eu
s.nowack@psp.eu
s.gross@psp.eu
a.wagner@psp.eu
m.boettcher@psp.eu
c.wallner@psp.eu
m.paukstadt@psp.eu
a.vogl@psp.eu
p.matheis@psp.eu
a.panzer@psp.eu
s.heinrichshofen@psp.eu
a.petershagen@psp.eu
h.schwab@psp.eu
i.bestler@psp.eu
n.ketterl@psp.eu
h.blaufuss@psp.eu
c.eschner@psp.eu
f.wallenhorst@psp.eu
STUTTGART GMT +1
BW Partner Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
Main Office (see other offices in Dresden and Mannheim)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Hauptstraße 41, 70563 Stuttgart
T +49 711 1640-0
E dfk@bw-partner.com
F +49 711 1640-267 W www.bw-partner.com
Contact partner
Jochen Rathke
j.rathke@bw-partner.com
Partners
Norbert Bauer
n.bauer@bw-partner.com
Glenn Olkus
g.olkus@bw-partner.com
Jochen Rathke
j.rathke@bw-partner.com
Till Schätz
t.schaetz@bw-partner.com
Olaf Brank
o.brank@bw-partner.com
Helmut Meng
h.meng@bw-partner.com
Philipp Hasenclever
ph.hasenclever@bw-partner.com
G-H
WUPPERTAL GMT +1
Hörstmann Weber + Partner GbR
Accounting I Audit I Tax I Law
Address
PO Box Address
Grünstrasse 30 Postfach13 01 11
42103 Wuppertal 42028 Wuppertal
T +49 202 38904-0
E info@hwpkanzlei.de
F +49 202 38904-55 W www.hwpkanzlei.de
Contact partner
Ralf Mertens
mertens@hwpkanzlei.de
Partners
Wolfram Hauck
hauck@hwpkanzlei.de
Ralf Mertens
mertens@hwpkanzlei.de
Dietmar Fleuß
d.fleuss@hwpkanzlei.de
39
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GHANA
Ghana
ACCRA GMT +2
Aryeetey & Associates (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
H/ No. 3, Off Brewery Road, Adabraka, Accra 5442
T +233 302 22 04 25 E aryeetey@aryeeteyandassociates.
com
+233 273 01 25 65 W www.aryeeteyandassociates.com
Contact partner
Alex Aryeetey
Partner
Alex Aryeetey
aryeetey@aryeeteyandassociates.com
aryeetey@aryeeteyandassociates.com
Gibraltar
GMT +1
Chantrey Vellacott DFK (Gibraltar) Limited (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
85-87 Main Street, PO Box 1169,
Gibraltar
Gibraltar
T +35 0200 79719
E mlamb@cvdfk.com
W www.cvdfk.com
Contact partner
Mark Lamb
Directors
Adrian Hyde
mlamb@cvdfk.com
+44 7967 727501 (mobile)
ahyde@cvdfk.com
Greece
ATHENS GMT +2
ACT Services/PD Audit
Accounting I Audit I Tax I Business Consulting I Law I
Address
4, Vassilissis Sofias Avenue, Athens 106 74
T +30 210 3288682 W www.actservices.gr
F +30 210 3288692
Contact partner
Dimosthenis Papadimitriou d.papadimitriou@pdaudit.gr
Spyros Grouits
sgrouits@pdaudit.gr
Partners
Dimitris Papadimitriou dpapadimitriou@pdaudit.gr
Dimosthenis Papadimitriou d.papadimitriou@pdaudit.gr
John Christodoulides jchristodoulides@pdaudit.gr
Dalla Maria
mdalla@pdaudit.gr
Spyros Grouits
sgrouits@pdaudit.gr
40
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GREECE
Abax MonDay DFK (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
8 Neophytou Douka, Athens 106 74
T +30 210 6721622 E base@monday.gr
F +30 210 6747896
Contact partner
George D. Papakyriacou
Partners
Panayiotis G. Filis
Dina D. Kapsali
Guatemala
GUATEMALA CITY GMT -6
Amory González, CPA
Accounting I Audit I Tax I Business Consulting
Address
Avenida Reforma 8-60, zona 9, Edifico Galerias Reforma, Torre II,
Guatemala 01009
T +502 2361 31 32
E director@amorycpa.com
+502 2332 70 40 W www.amorycpa.com
+502 2334 84 49
+502 2331 10 53
F +502 2331 84 83
Contact partner
Herbin Amory González
Castellanos
director@amorycpa.com
Partners
Herbin Amory González
Castellanos
director@amorycpa.com
Flor de María Juárez Gálvez floredema@amorycpa.com
G-H
Honduras
TEGUCIGALPA GMT -6
Coca Luque y Asociados, S. de R.L. (Correspondent Member)
Accounting I Audit I Tax I Personal Finance
Address
Barrio Guadalupe, Sendero Selecta, casa No. 2017, contiguo a
Dispensario de la Iglesia El Cenáculo, Tegucigalpa MDC 1510
T +504 2239 8827
E cocaluque@cocaluqueyasociados.com
+504 2235 8293 W www.cocaluqueyasociados.com
+504 2235 8399
+504 2235 8172
+504 2235 7573
F +504 2235 6622
Contact partner
Jorge Raúl Coca
jraulcoca@cocaluque.com
jraulcoca@yahoo.com
41
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HONG KONG S.A.R. CHINA
Hong kong s.a.r. china
HONG KONG GMT +8
AMA CPA Limited
Audit I Tax
Address
19th Floor, Seaview Commercial Building, 21-24 Connaught Road West,
Hong Kong S.A.R.
T +852 28159988
E info@amacpa.com.hk
F +852 28052556
W www.amacpa.com.hk
Contact partner
Felix K. L. Lee
felixlee@amacpa.com.hk
Partners
Felix K. L. Lee
felixlee@amacpa.com.hk
Stephen W. H. Yau
stephenyau@amacpa.com.hk
Victor K. H. Chan
victorchan@amacpa.com.hk
Spencer S. C. Wu
spencerwu@amacpa.com.hk
Mayee Management Ltd. (Correspondent Member)
Accounting I Business Consulting
Address
19th Floor, Seaview Commercial Building, 21-24 Connaught Road West,
Hong Kong SAR
T +852 2815 9988
E lindatang@mayeemgt.com
F +852 2581 0384
Contact partner
Andrew Ma
lindatang@mayeemgt.com
Partners
Andrew C. C. Ma
lindatang@mayeemgt.com
Linda W. F. Tang
lindatang@mayeemgt.com
Erace S.Y. Cheng
eracecheng@mayeemgt.com
Sino-Bridge China Consulting Limited (Correspondent Member)
Main Office (see other offices in Guangzhou and Shanghai)
Business Consulting
Address
Room 2301 – 2, 23/F, Prosperity Centre, 25 Chong Yip Street,
Kwun Tong, Kowloon, Hong Kong
T +852 3579 8745
E leochan@sinobridge-consulting.com
F +852 3579 5569
W www.sinobridge-consulting.com
Contact partner
Leo Chan
leochan@sinobridge-consulting.com
Partners
Leo Chan
leochan@sinobridge-consulting.com
T. C. Ma tcma@sinobridge-consulting.com
42
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Hungary
HUNGARY
BUDAPEST GMT +1
Dr. Gyarmathy & Partner Ltd.
Accounting I Audit I Tax I Law
Address
Tátra u. 12/b., Budapest 1136
T +36 1 349 2954
E office@gyarmathy.hu
F +36 1 339 8549
W www.gyarmathy.hu
Contact partner
Tunde Hidvegi
Partners
Melinda Somogyi
melinda.somogyi@gyarmathy.hu
Ildiko Tothne Hegyes
ildiko.tothne@gyarmathy.hu
Pal Hesz
pal.hesz@gyarmathy.hu
Dr. Regina Zwahlen-Gyarmathy regina.gyarmathy@gyarmathy.hu
Iceland
REYKJAVIKGMT
DFK Endurskodun (Network Firm)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Skipholti 50d, Reykjavik 105
T +354 511 2288
E gunnar@dfk.is
F +354 511 2289
W www.dfk.is
Contact partner
Gunnar M. Erlingsson gunnar@dfk.is
Partners
Gunnar M. Erlingsson gunnar@dfk.is
Gudmundur Hannesson gudmundur@dfk.is
I-J
43
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INDIA
India
AHMEDABAD GMT +5.5
D G S M & Co.
Main Office (see other offices in Mumbai, Rajkot and Vadodara)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
MANRAJ, 6B Sattar Taluka Society, Near Navjivan Press Income Tax,
Ahmedabad 380014
T +91 79 2754 2697 E email@dgsm.co.in
+91 79 2754 2698 W www.dgsm.co.in
F +91 79 2754 2699
Contact partner
Ganesh Nadar
ganesh@dgsm.co.in
International contact
Durgesh Buch
dvb@dgsm.co.in
International Tax contact
Sanjay Shah
sanjay@dgsm.co.in
Partners
Durgesh Buch
dvb@dgsm.co.in
Dipti Buch
dipti@dgsm.co.in
Sanjay Shah
sanjay@dgsm.co.in
Ganesh Nadar
ganesh@dgsm.co.in
Devesh Shah
devesh@dgsm.co.in
Jyoti Shah
jyoti@dgsm.co.in
Nilay Shah
nilay@dgsm.co.in
Navaz Vesuna
navaz@dgsm.co.in
Mausam Buch
mausam@dgsm.co.in
Bhairavi Agnihotri
bhairavi@dgsm.co.in
Subramanya Shenoy
subramanya@dgsm.co.in
44
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INDIA
BANGALORE GMT +5.5
Crossdomain Solutions PvT
Business Consulting
Address
Cenex 94 2nd Main, Industrial Suburb 2nd Stage, Yeshwanthpur,
Bangalore 560 022
T +91 80 4034 3434 E info@cross-domain.com
F +91 80 4034 3498 W www.cross-domain.com
Contact partner
L. S. Ram ram@cross-domain.com
CALCUTTA (Kolkata) GMT +5.5
UBIX Management Services PVT Ltd
Business Consulting
Address
4 Ripon Street, 2nd Floor, Kolkata 700 016
T +91 33 2265 7015 E duttadipak1@rediffmail.com
+91 33 2229 7940
F +91 33 2265 1762
Contact partner
Dipak Dutta
duttadipak1@rediffmail.com
Partners
Pranab Kumar Ghosh pranabghosh@duttaghoshassociates.com
Dipak Dutta
duttadipak1@rediffmail.com
I-J
HYDERABAD GMT +5.5
K. Vijayaraghavan & Associates (KVA) Chartered
Accountants
Accounting I Audit I Tax I Business Consulting I Information Technology
Address
Plot No 54, Sagar Society, Road No 2, Banjara Hills, Hyderabad
500034
T +91 40 3016 0204 E audit@sathguru.com
+91 40 3016 0333 W www.sathguru.com
F +91 40 4004 0554
Contact partner
(Ragu)nathan Kannan raguk@sathguru.com
International Contact
(Ragu)nathan Kannan raguk@sathguru.com
Partners
(Ragu)nathan Kannan
(Vijay)araghavan Kannan
raguk@sathguru.com
vijay@sathguru.com
45
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INDIA
MUMBAI (Bombay) GMT +5.5
D G S M & Co.
See main office in Ahmedabad
Address
G21 Lokmanya Pan Bazaar Complex, Eastern Express Highway, Sion,
(East) Mumbai 400022
T +91 98 1901 2868 E email@dgsm.co.in
W www.dgsm.co.in
Contact partner
Mausam Buch
mausam@dgsm.co.in
M.P. Chitale & Co.
Main Office (see other office in Pune)
Accounting I Audit I Tax I Business Consulting
Address
1st Floor, Hamam House, A Doshi Marg, Fort, Mumbai (Bombay) 400001
T +91 22 2265 1186 E uday@mpchitale.com
+91 22 6634 5630 ashu01@mpchitale.com
+91 22 2265 3024
F +91 22 2265 5334
Contact partners
Uday Chitale
uday@mpchitale.com
+91 98 2108 7280 (mobile)
Ashutosh Pednekar
ashu01@mpchitale.com
+91 99 8756 3453 (mobile)
International contact
Ashutosh Pednekar
ashu01@mpchitale.com
Partners
Uday Chitale
uday@mpchitale.com
Ashutosh Pednekar
ashu01@mpchitale.com
Ms. Anagha Thatte
anagha@mpchitale.com
Sunil Gaitonde
sunil.gaitonde@mpchitale.com
Rajendra Chitale
rajendra@chitale.net
Viraj Londhe
viraj@mpchitale.com
Ms.Vidya Barje
vidya.barje@mpchitale.com
Santosh More
santosh.more@mpchitale.com
Ulhas Chitale
ulhas@mpchitale.org
Murtuza Vajihi
murtuza@@mpchitale.com
46
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INDIA
NEW DELHI GMT +5.5
RKJK Khanna & Co.
Main Office (see other office in Thane)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
D-41 South Extension, Part – II, New Delhi 110049
T +91 11 4164 4996 E khanna.rk@gmail.com
+91 11 2625 3522
F +91 11 4601 4099
Contact partner
Vipin Bali
khanna.rk@gmail.com
Partners
Anil K. Khanna
Y. K. Sharma
Vipin Bali
Madkholkar Mahesh Keshav
PUNE GMT +5.5
M.P. Chitale & Co.
See main office in Mumbai
Address
Mahaganga Apartments, 417/1 Narayan Peth,
Munjaba Lane, Pune 411 030
T +91 20 2445 0156 E ulhas@mpchitale.org
F +91 20 2445 0667
Contact partner
Uday M. Chitale
uday@mpchitale.com
+91 98 2108 7280 (mobile
I-J
RAJKOT GMT +5.5
D G S M & Co.
See main office in Ahmedabad
Address
133-134 Silver Chamber, Nr. Virani Chowk, Tagore Rd, Rajkot 360001
T +91 281 248 3355 E email@dgsm.co.in
W www.dgsm.co.in
Contact partner
Ganesh Nadar
ganesh@dgsm.co.in
THANE (Mumbai Area) GMT +5.5
RKJK Khanna & Co
See main office in New Delhi
Address
2/3 Satru Vihar Co-op. Housing Society, M.K. Road Nau Pada,
Thane (W), Thane 400602
T +91 22 2539 1070
F +91 22 2539 6407
Contact Partner
Madkholkar Mahesh Keshav +91 98 2007 5966 (mobile)
47
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INDIA
VADODARA GMT +5.5
D G S M & Co.
See main office in Ahmedabad
Address
001 Yogidhara, 2 Nandanvan Co Op Hsg Soc Ltd., Near Vmc Gas
Office, Alkapuri, Vadodara 390005
T +91 265 232 4114 E email@dgsm.co.in
W www.dgsm.co.in
Contact partner
Bhairavi Agnihotri
bhairavi@dgsm.co.in
Subramanya Shenoy
subramanya@dgsm.co.in
Indonesia
JAKARTA GMT +7
Anwar & Rekan (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
Permata Kuningan Building 5th Floor, Jl. Kuningan Mulia Kav 9C,
Jakarta 12980
T +62 21 83 780 750 E anwar@anwar-rekan.com
F +62 21 83 780 735 W www.anwar-rekan.com
Contact partner
Anwar Setya Budi
anwar@anwar-rekan.com
Partners
Agustinus Sugiharto
agustinus@anwar-rekan.com
Morhan Tirtonadi
morhan@anwar-rekan.com
David Kurniawan
david@anwar-rekan.com
Ireland (republic of)
For country assistance please see DFK UK & Ireland page 93.
BELFAST (See United Kingdom)
GMT
CORKGMT
Crowleys DFK (Network Firm)
See main office in Dublin
Address
5 Lapps Quay, Cork
T +353 21 4272900
F +353 21 4277621
Contact partner
Tony Cooney
E info@crowleysdfk.ie
W www.crowleysdfk.ie
tcooney@crowleysdfk.ie
48
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Ireland (republic of)
DUBLINGMT
Anne Brady McQuillans DFK (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Iveagh Court, Harcourt Road, Dublin 2
T +353 1 478 6600
E info@annebrady.ie
F +353 1 475 0170
W www.annebrady.ie
Contact partner
Anne Brady
abrady@annebrady.ie
International Tax Consultant
Niall Grant
ngrant@annebrady.ie
Partners
Anne Brady
abrady@annebrady.ie
Natalie Kelly
nkelly@annebrady.ie
Crowleys DFK (Network Firm)
Main Office (see other office in Cork)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
16/17 College Green, Dublin 2
T +353 1 6790800
E info@crowleysdfk.ie
F +353 1 6790805
W www.crowleysdfk.ie
Contact partner
James O’Connor
joconnor@crowleysdfk.ie
International Tax contact
Edward Murphy
emurphy@crowleysdfk.ie
Partners
Jack Crowley
jcrowley@crowleysdfk.ie
Tony Cooney
tcooney@crowleysdfk.ie
Edward Murphy
emurphy@crowleysdfk.ie
Colette Nagle
cnagle@crowleysdfk.ie
James O’Connor
joconnor@crowleysdfk.ie
I-J
LISBURN (See United Kingdom)
GMT
NEWTOWNABBEY (See United Kingdom)
GMT
49
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ISLE OF MAN
Isle of Man
DOUGLASGMT
DFK Chancery Trust (Network Firm)
Accounting I Tax I Business Consulting
Address
Level 6, 10A Prospect Hill, Douglas IM1 1EJ
T +44 1624 647171 E chancery@chancerytrust.com
+44 7624 486593 W www.chancerytrust.com
F +44 1624 647172
Contact partner
Gethin Taylor
gtaylor@chancerytrust.com
International Tax contact
Keith Jones
kjones@chancerytrust.com
Gethin Taylor
gtaylor@chancerytrust.com
Partners
Lindsay Ludgate
lludgate@chancerytrust.com
Keith Jones
kjones@chancerytrust.com
Israel
TEL AVIV GMT +2
Mualem Glezer Inbar Junio & Co.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
PO Box Address
12 Abba Hillel Road, PO Box 3356,
Ramat Gan 52506 Ramt Gan 52136
T +972 3 7554800
E j.glezer@cpaisr.co.il
+972 3 7554802 W www.cpaisr.co.il
F +972 3 7554810
Contact partner
Jonathan Glezer
j.glezer@gmail.com
International Tax contact
Jonathan Glezer
j.glezer@gmail.com
Eli Inbar
eli@cpaisr.co.il
Gabriel Junio
gaby@cpaisr.co.il
Eitan Damray
eitan@cpaisr.co.il
50
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Italy
ITALY
For country assistance:
DFK Italia SRL – Audit Firm
Address
Via Visconti di Modrone n. 38, Milan 20122
T +39 02 76024131 E info@dfk.it
+39 02 76024121 W www.dfkitalia.com
F +39 02 76020755
International contact partners
Enrico Nicolini
info@studionicolini.com
Pier Giuseppe Ferri
ferri@dfk.it
BOLOGNA GMT +1
Studio Romani Gambini Cenni Menetti Rossi
Accounting I Audit I Tax I Business Consulting
Address
Via Paolo Costa n.9, Bologna 40137
T +39 05 1306593
E info@studiorgcmr.it
F +39 05 1344194
W www.studiorgcmr.it
Contact partner
Alberto Romani
alberto.romani@studiorgcmr.it
Partners
Alberto Romani
alberto.romani@studiorgcmr.it
Massimo Gambini
massimo.gambini@studiorgcmr.it
Antonio Gabriele Cenni gabriele.cenni@studiorgcmr.it
Maurizio Menetti
maurizio.menetti@studiorgcmr.it
Mattia Rossi
mattia.rossi@studiorgcmr.it
Daniela Romani
daniela.romani@studiorgcmr.it
Elena Romani
elena.romani@studiorgcmr.it
Oretta Gemignani
oretta.gemignani@studiorgcmr.it
I-J
GENOA GMT +1
Studio Maresca E Tonici – Dottori Commercialisti
Accounting I Audit I Tax I Business Consulting
Address
Via XX Settembre 14/7, Genoa 16121
T +39 01 0581222
E segreteria@cavallerimarescatoncini.it
F +39 01 0566224
W www.cavallerimarescatoncini.it
Contact partner
Andrea Toncini
a.toncini@cavallerimarescatoncini.it
Partners
Enrico Maresca
e.maresca@cavallerimarescatoncini.it
Andrea Toncini
a.toncini@cavallerimarescatoncini.it
51
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ITALY
MILAN GMT +1
N&CA Nicolini Commercialisti Associati
Accounting I Audit I Tax I Business Consulting
Address
Via Visconti di Modrone n. 38, Milan 20122
T +39 02 76021514 E info@studionicolini.com
F +39 02 780513
W www.studionicolini.com
Contact partner
Enrico Nicolini
nicolini@studionicolini.com
International contact
Antonio Fontana
fontana@studionicolini.com
International Tax contact
Corrado De Girolami
degirolami@studionicolini.com
Partners
Corrado De Girolami
degirolami@studionicolini.com
Antonio Fontana
fontana@studionicolini.com
Enrico Nicolini
nicolini@studionicolini.com
NAPLES GMT +1
Studio De Nitto
Accounting I Audit I Tax I Business Consulting
Address
Via dei Mille, 74, Naples 80121
T +39 08 14104317 E segreteria@studiodenitto.com
F +39 08 14107937 W www.studiodenitto.com
Contact partner
Giulio De Nitto
gdenitto@studiodenitto.com
International contact
Sabrina Barone
sbarone@studiodenitto.com
International Tax contact
Maria Pastore
mpastore@studiodenitto.com
Partners
Giulio De Nitto
gdenitto@studiodenitto.com
Sabrina Barone
sbarone@studiodenitto.com
Maria Pastore
mpastore@studiodenitto.com
52
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ITALY
ROME GMT +1
Studio Piccinelli Del Pico Pardi & Partners
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Corso Vittorio Emanuele II, 287, Rome 00186
T +39 06 6819091
E sede.roma@studioppp.it
F +39 06 68190940 W www.studioppp.it
Contact partner
Pier Paolo Piccinelli
p.piccinelli@studioppp.it
International contact
Giusy Pisanti
g.pisanti@studioppp.it
Mauro Di Marino
m.dimarino@studioppp.it
International Tax contact
Giusy Pisanti
g.pisanti@studioppp.it
Mauro Di Marino
m.dimarino@studioppp.it
Partners
Pier Paolo Piccinelli
p.piccinelli@studioppp.it
Luca Del Pico
l.delpico@studioppp.it
Marco Pardi
m.pardi@studioppp.it
Fabio Capezzone
f.capezzone@studioppp.it
Mario Sirabella
m.sirabella@studioppp.it
Associate Contacts
Giusy Pisanti
g.pisanti@studioppp.it
Mauro Di Marino
m.dimarino@studioppp.it
I-J
TURIN GMT +1
Studio Richieri
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Corso Vinzaglio 24, Turin, Piedmont 10121
T +39 01 15629573 E aldo.richieri@rqcommercialisti.it
F +39 01 1541957
Contact partner
Aldo Richieri
aldo.richieri@rqcommercialisti.it
Partners
Aldo Richieri
aldo.richieri@rqcommercialisti.it
Paola Costamagna
paola.costamagna@rqcommercialisti.it
Paolo Richieri
paolo.richieri@rqcommercialisti.it
53
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JAPAN
Japan
TOKYO GMT +9
Larkin & Associates Inc.
Accounting I Tax I Business Consulting I Personal Finance
Address
8F Shinkawa Ohara Building, 1-27-8 Shinkawa,
Chuo-Ku, Tokyo 104-0033
T +81 3 3551 4390
E brad.larkin@jcompliance.com
+81 3 3551 4391 W www.jcompliance.com
F +81 3 3551 4395
Contact partner
Brad Larkin
brad.larkin@jcompliance.com
International Tax contact
Tetsuya Inoue
Partners
Brad Larkin
brad.larkin@jcompliance.com
Charles Rees
crees@jcompliance.com
SK Tokyo Audit Corporation
Accounting I Audit I Tax I Business Consulting
Address
3-3-12 Kanda Kaji-cho, Chiyoda-ku, Tokyo 101-0045
T +81 3 3256 7455
E info@sktokyo.or.jp
F +81 3 5256 1260
W www.sktokyo.or.jp
Contact partner
Tetsuaki Inoue
tetsuaki-inoue@sktokyo.or.jp
Partners
Yasuhiro Ebe
Keiju Kubo
Noboru Masuoka
Mitsuru Kumano
Tetsuaki Inoue
tetsuaki-inoue@sktokyo.or.jp
Keisuke Kawada
Tomoki Mochizuki
54
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Jordan
JORDAN
AMMAN GMT +2
Elias Shahin Office (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Jabal Amman – Third Circle, PO Box 7470,
Prince Mohammad Street, Amman 11118
Amman 11118
T +962 6 465 2869
E cpa@shahincpa.com
F +962 6 465 2869
Contact partner
Fuad Shain
+962 79 684 1351 (mobile)
Partners
Elias Shahin
Fuad Shahin
Korea (republic of)
SEOUL GMT +9
WooRi Accounting Corporation
Main Office (see other office in Youngdeongpo-ku)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
4FL. Youkin Bldg.,Daechi-dong 17 86-gil Yongdong-daero,
Kangnam-ku, Seoul 135-280
T +82 2 565 7083
E Ldy1613@unitel.co.kr
+82 2 565 7084 W www.wooricpa.co.kr
F +82 2 565 7029
Contact partner
Doo-Yeol Lee
Ldy1613@unitel.co.kr
Partners
Doo-Yeol Lee
Ldy1613@unitel.co.kr.
Jeong-min Park
jmcpa@chollian.net
Young-il Koh
K1068919@chol.com
Won-kyu Jang
wgjang@chol.com
Kun-Hwan Cho
jocpa1470@hanmail.net
Seung-hee Kwon
ksh1581@chol.com
Byung-ik Kim
wooricpa@hitel.net
Le-sung Chung
(Managing Director/
Representative Director) ieschung@hanmail.net
Hyun-tae Lee
htleecpa@hanmail.net
Yoon-ho Choi
clg@chol.com
K-L
55
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Korea (republic of)
YOUNGDEONGPO-KU GMT +9
WooRi Accounting Corporation
See main office in Seoul
Address
2F World Meridian Bldg., 15-1, 3ga Yangpyung-dong,
Youngdeongpo-ku, Seoul 150-103
T +82 2 2165 8828
E htleecpa@hanmail.net
F +82 2 2195 8829
W www.wooricpa.co.kr
Contact partner
Hyun-tae Lee
Kuwait (State of)
KUWAIT CITY GMT +3
Aldar International Accountants & Consultants
(Correspondent Member)
Accounting I Audit I Tax I Business Consulting
PO Box Address
Kuwait, PO Box 25597, Safat 13116
T +965 2246 1490
E aldar_of@hotmail.com
F +965 2246 1493
Contact partner
Dr. Abdulfattah Nassar info@aldarinternational.com
Partners
Ahmed M. Al-Rasheed info@aldarinternational.com
Dr. Abdul Rahman El-Awady info@aldarinternational.com
Dr. Abdulfattah Nassar info@aldarinternational.com
Mohamad A. Al-Rasheed alrasheed@aldarinternational.com
Lebanon
BEIRUT GMT +2
DFK Fiduciaire du Moyen Orient (Network Firm)
Audit I Assurance I Tax I Corporate Finance I Corporate Governance
Address
Sin El Fil – Fouad Chehab Blvd Geahchan Bldg – 1st Floor,
PO Box 110-167, Beirut 11072020
T +961 1 480917
E gerard.zovighian@fmofiduciaire.com
+961 1 480723
F +961 1 496682
Partners
Gerard Zovighian
gerard.zovighian@fmofiduciaire.com
Alfred Nehme
56
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Tania Samaha Office (Correspondent Member)
Accounting I Audit I Tax
PO Box Address
Sioufi, Beirut, PO Box 166200, Achrafieh, Beirut 1100-2100
T +961 1 42 26 60
E kasa@sodetel.net.lb
+961 1 42 77 50
F +961 1 39 77 00
Contact partner
Tania Samaha
LEBANON
Luxembourg
HOWALD GMT +1
D.M.S & Associés S.à.r.l.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
23 rue des Bruyères, Howald L-1274
T +352 26 43 66 1
E dms@dms.lu
F +352 26 43 66-300
Contact partner
Christophe Fender
christophe.fender@dms.lu
Partners
Christophe Fender
christophe.fender@dms.lu
Luc Sunnen
luc.sunnen@dms.lu
Marco Ries
m.ries@abacab.lu
Thierry Drot
thierry.drot@dms.lu
Serge Dornseiffer
serge.dornseiffer@sdna.lu
K-L
LUXEMBOURG CITY GMT +1
ABACAB S.à.r.l.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
231 Val des Bon-Malades L-2121
T +352 438 989236 E m.ries@abacab.lu
F +352 43 52 90
Contact partner
Marco Ries
m.ries@abacab.lu
57
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MALAYSIA
Malaysia
KUALAR LUMPUR GMT +8
Folks DFK & Co. Azman, Wong, Salleh & Co. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
12th Floor, Wisma Tun Sumbanthan, No. 2 Jalan Sultan Sulaiman,
Kuala Lumpur 50000
T +60 3 22732688
E general@folksdfk.com
F +60 3 22742688
Contact partner
Khoo Pek Ling
kpl@folksdfk.com
Partners/Directors
Ooi Chee Kun
ckooi@folksdfk.com
Ng Eng Kiat
nekiat@folksdfk.com
Khoo Pek Ling
kpl@folksdfk.com
N. Sivadasan nsiv@folksdfk.com
Lee Meng Chak
ipfolks@tm.net.my
Michael Foo Tiang Yoong mfoo@folksdfk.com
John Verghis
jverghis@folksdfk.com
Leong Kok Tong
lkt@folksdfk.com
Ng Yong Chin
nyc@folksdfk.com
Jack Lok Chee Hoe
jacklok@folksdfk.com
Meenachi Periasamy
meena@folksdfk.com
Hussein Ismail
Hussein@folksdfk.com
Sam Siow Cheng
ssc@folksdfk.com
Derrick Chai Keng Leong derrickchai@folksdfk.com
Kee May Lee
kml@folksdfk.com
Malta
BALZAN GMT +1
DFK Malta (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
36/2 Manol Mansion, De Paule Avenue, Balzan BZN 9022
T +356 21 444962
E info@dfkmalta.com
+356 21 490452 W www.dfkmalta.com
F +356 21 498387
Contact partner
Charles Farrugia
charles.farrugia@dfkmalta.com
Partners
Charles Farrugia
charles.farrugia@dfkmalta.com
Emanuel Farrugia
emanuel.farrugia@dfkmalta.com
Joseph Camilleri
jc@dfkmalta.com
Mark S. Mifsud
mark.mifsud@dfkmalta.com
58
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Mauritius
MAURITIUS
CALEBASSES GMT +4
DFK – R.C. Partners (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
The Junction Business Hub, Calebasses Branch Road, Port Louis
T +230 243 1424
E dfkmtius@intnet.mu
F +230 243 9145
W www.rcpartners.intnet.mu
Contact partner
Cunden Rengassamy
Partners
Cunden Rengassamy
Soobaschand Sweenarain
Mexico
cunden@rcpartners.intnet.mu
+230 256 4622 (mobile)
cunden@rcpartners.intnet.mu
dfkmtius@rcpartners.intnet.mu
For country assistance:
DFK México
Address
Tampico 42, Col. Roma, Mexico City, México D.F. 6700
T +52 55 3686 2400 E contacto@dfk.com.mx
F +52 55 3686 1003 W www.dfk.com.mx
Contact
Isis Zacarías
izacarias@dfk.com.mx
M
AGUASCALIENTES GMT -6
De la Paz, Costemalle – DFK, S.C. (Network Firm)
See main office in Mexico City
Address
Blvd. Luis Donaldo Colosio, No 609 Planta alta, Int. 201,
Fracc. Jardines de la Concepción, Aguascalientes 20120
T +52 44 9912 6802 E cmagallanes@dfk.com.mx
F +52 44 9912 6803 W www.delapazcostemalle.com.mx
Contact partner
Carlos Magallanes
cmagallanes@dfk.com.mx
59
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MEXICO
CHIHUAHUA GMT -6
DFK – GLF, S.C. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Río de Janeiro No.319 Col. Panamericana, Chihuahua 31200
T +52 61 4414 9633 E agranillo@dfk.com.mx
F +52 61 4414 9632 W www.dfk-glf.com.mx
Contact partner
Alejandro Granillo Robles agranillo@dfk.com.mx
Partners
Alejandro Granillo Robles agranillo@dfk.com.mx
Fernando Lopez De La Parra flopezdelaparra@hotmail.com
GUADALAJARA GMT -6
De la Paz, Costemalle – DFK, S.C. (Network Firm)
See main office in Mexico City
Address
Av. Prol. Américas #1536, Piso 8, Int. A, Col Country Club, CP. 44637,
Guadalajara, Jalisco
T +52 33 3121 3631 E spacheco@dfk.com.mx
+52 33 3122 3278 W www.delapazcostemalle.com.mx
F +52 33 3647 4209
Contact partners
Santiago Pacheco
spacheco@dfk.com.mx
Gabriel Soto Rábago gasoto@dfk.com.mx
Rodríguez Mena – DFK, S.C (Network Firm)
See main office in León
Address
Av. Diamante 2593, Col. Bosques de la Victoria, Guadalajara 44570
T +52 33 3122 8232 E rmguadalajara_marytere@prodigy.
net.mx
F +52 33 1380 9990
Contact partner
María Teresa Rodríguez López
rmguadalajara_marytere@prodigy.
net.mx
HERMOSILLO GMT -6
Salido Encinas y Asociados
Accounting I Audit I Tax I Business Consulting I Law
Address
Blvd. Guillermo Prieto 6, Col. Constitución, Hermosillo, Sonora 83148
T +52 66 2214 1490 E sergio.salido@salido.com.mx
F +52 66 2214 2072
Contact partner
Sergio Salido
sergio.salido@salido.com.mx
60
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MEXICO
LA PAZ GMT -6
Salgado & Sánchez, S.C.
Main Office (see other office in Los Cabos)
Accounting I Tax
Address
Allende No. 880 – 10, Col. Centro, Baja California, CP. 23000
T +52 61 2122 5635
F +52 61 2125 2378 E csalgado@dfk.com.mx
csalgado@dfk.com.mx
Contact partner
Carlos Salgado
csalgado@dfk.com.mx
Partners
Carlos Salgado
csalgado@dfk.com.mx
Magda Angelina Sánchez magda@salgado-sanchez.com.mx
LA PIEDAD GMT -6
De la Paz, Costemalle – DFK, S.C. (Network Firm)
See main office in Mexico City
Address
Portal Morelos, 18 Int. 25 Col. Centro, La Piedad, Michoacán 59300
T +52 35 2522 8855 E spacheco@dfk.com.mx
F +52 35 2522 9535 W www.delapazcostemalle.com.mx
Contact partner
Santiago Pacheco
spacheco@dfk.com.mx
LAGOS DE MORENO GMT -6
M
Rodríguez Mena – DFK, S.C. (Network Firm)
See main office in León
Address
Blvd. Félix Ramírez Rentería No.349, Col. Pueblo de Moya,
Lagos de Moreno 47430
T +52 47 4742 0415 E lmena@dfk.com.mx
F +52 47 4742 0867
Contact partner
Luis Manuel Mena López lmena@dfk.com.mx
61
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MEXICO
LEÓN GMT -6
Rodríguez Mena – DFK, S.C. (Network Firm)
Main Office (see other offices in Guadalajara, Lagos de Moreno,
Moroléon and Zamora)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Blvd. Juan Alonso de Torres Pte. No. 2204-102, Col.
Lomas del Campestre, León, Guanajuato 37150
T +52 47 7717 7562 E lmena@dfk.com.mx
+52 47 7717 7133
F +52 47 7717 7776
Contact partner
Luis Manuel Mena López
Partners
Luis Manuel Mena López lmena@dfk.com.mx
María Teresa Rodríguez López rmguadalajara_marytere@prodigy.net.mx
LOS CABOS GMT -6
Salgado & Sánchez, S.C.
See main office in La Paz
Address
Av. Del Pescador y C.V. a San José, Conjunto Cabañas, Edificio I,
Depto. 3, Los Cabos Sal Lucas B.C.S.
T +52 62 4143 9604 E csalgado@dfk.com.mx
F +52 62 4143 1399
Contact partner
Carlos Salgado
csalgado@dfk.com.mx
LOS MOCHIS GMT -6
Leyva Albarrán y Asociados – DFK, S.C. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Law
Address
Bahía de San Ignacio 295 Sur, Fracc. Grijalva, Los Mochis, Sin. 81240
T +52 66 8818 2238 E dfk.info@levyaalbarran.com
+52 66 8818 4365 W www.leyvaalbarran.com
F +52 66 8815 3230
Contact partner
Ramón Leyva Albarrán dfk.ramon.l@leyvaalbarran.com
Partner
Ramón Leyva Albarrán dfk.ramon.l@leyvaalbarran.com
62
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MEXICO
MEXICO CITY GMT -6
De la Paz, Costemalle – DFK, S.C. (Network Firm)
Main Office (see other offices in Aguascalientes, Guadalajara, Michoacán,
and San Luis Potosí)
Accounting I Audit I Tax I Business Consulting I Law
Address
Tampico no.42, Col. Roma, Mexico City, México D.F. 06700
T +52 55 3686 2400 E contacto@dfk.com.mx
F +52 55 3686 1003 W www.delapazcostemalle.com.mx
Contact partners
Carlos Granados
cgranados@dfk.com.mx
Juan Pacheco
jpacheco@dfk.com.mx
Partners
Carlos Magallanes
cmagallanes@dfk.com.mx
Santiago Pacheco
spacheco@dfk.com.mx
Gabriel Soto
gsoto@dfk.com.mx
Juan Carlos Estudillo jcestudillo@dfk.com.mx
Carlos Granados
cgranados@dfk.com.mx
Carlos Moreno
cmoreno@dfk.com.mx
Juan Pacheco
jpacheco@dfk.com.mx
Teresa Cruz
tcruz@dfk.com.mx
José Luis Calvillo
jlcalvillo@dfk.com.mx
Roberto Vilchis
rvilchis@dfk.com.mx
Gabriel Soto Rábago gasoto@dfk.com.mx
Méndez Alvarado – DFK, S.C. (Network Firm)
Tax I Business Consulting
Address
Patricio Sanz 1449-A Int 103, México D.F. 03100
T +52 15 5555 93615 E tributar@mendezya.com
F +52 15 5555 93615
Contact partner
Xavier Méndez Alvarado xmendez@mendezya.com
M
Calvo Nicolau y Márquez Cristerna, S.C. (Network Firm)
Address
Juan Salvador Agraz, No. 40, piso. 11, Col. Santa Fe, C.P. 05109,
México, D.F
T +52 55 5246 3470 E omarquez@cnmc.mx
W www.cnmc.mx
Contact partner
Óscar Márquez Cristerna omarquez@cnmc.mx
63
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MEXICO
MONTERREY GMT -6
DFK – González y Asociados, S.C. (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Río Mississippi 303 Oriente, Col. Del Valle, San Pedro Garza García,
Nuevo León 66220
T +52 81 1340 3500 E rgonzalez@gyg.com.mx
F +52 81 1340 3535 W www.gyg.com.mx
Contact partner
Ricardo González
rgonzalez@gyg.com.mx
Partners
Alejandro González
alejandro.gonzalez@gyg.com.mx
Ricardo González
rgonzalez@gyg.com.mx
DFK/Llarena y Asociados, S.C. (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
Padre Mier Pte. 961-B, Zona Centro, Monterrey, Nuevo León 64000
T +52 81 8344 4505 E slla@slla.mx
F +52 81 8344 4504 W www.slla.mx
Contact partner
Salvador Llarena Arriola slla@slla.mx
Partners
Salvador Llarena Arriola slla@slla.mx
Salvador Llarena Menard sllm@slla.mx
Rafael Maldonado Amador rma@slla.mx
Vázquez Pola Consultores – DFK, S.C. (Network Firm)
Law I Business Consulting
Address
Privada Lux 217., Country Lux, Monterrey N.L. 64845
T +52 81 1522 9200 Ext. 11 E victorh@vazquezpola.com.mx
F +52 81 1522 9200 Ext. 20 W www.vasquezpola.com.mx
Contact partner
Víctor Hugo Vázquez Pola victorh@vazquezpola.com.mx
MOROLEÓN GMT -6
Rodríguez Mena – DFK, S.C.
See main office in León
Address
Defensores de Moroleón No. 323-202, Zona Centro, Moroleón 38800
T +52 44 5458 1090 E lmena@dfk.com.mx
+52 44 5458 1015
Contact partner
Luis Manuel Mena López lmena@dfk.com.mx
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MEXICO
ORIZABA GMT -6
Trueba Gracián, Altamirano – DFK, S.C. (Network Firm)
Main Office (see other office in Veracruz)
Accounting I Audit I Business Consulting
Address
PO Box Address
Oriente 4 Num. 118-2, PO Box 23,
Col. Centro, Orizaba, Orizaba 94300
Veracruz 94300
T +52 27 2725 2899 E dfkori@prodigy.net.mx
+52 27 2726 0612
F +52 27 2726 0366
Contact partner
Enrique Trueba
etrueba@dfk.com.mx
Partners
Enrique Trueba
etrueba@dfk.com.mx
Fernando Altamirano Gutiérrez faltamirano@dfk.com.mx
Valeria Valdéz Sánchez vvaldes@dfk.com.mx
QUERÉTARO GMT -6
Hernández & Hernández Asociados – DFK, S.C. (Network Firm)
Main Office (see other office in San Juan del Rio)
Accounting I Law
Address
Fray Luis de Léon, No. 8002 Torre B, Despacho 401, Colinas del
Cimatario, Querétaro CP 76090
T +52 44 2216 9362 E jhernandez@dfk-qro.com
+52 44 2242 4021 W www.dfk-qro.com.
Contact partner
Juan Hernández
jhernandez@dfk-qro.com
Partners
Juan Hernández
jhernandez@dfk-qro.com
Juan Manuel Hernández marketing@dfk-qro.com
M
SAN JUAN DEL RIO GMT -6
Hernández & Hernández Asociados – DFK, S.C. (Network Firm)
See main office in Querétaro
Address
Av. Juárez Poniente No. 83, Despacho 6, San Juan del Río CP 76800
T +52 42 7274 6062 E jhernandez@dfk-qro.com
+52 42 7274 6090 W www.dfk-qro.com
F +52 42 7274 7329
Contact partner
Juan Hernández
jhernandez@dfk-qro.com
65
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MEXICO
SAN LUIS POTOSI GMT -6
De la Paz, Costemalle – DFK, S.C. (Network Firm)
See main office in Mexico City
Address
Ave. Venustiano Carranza No. 1060 Int. 302, Col. Tequisquiapan,
San Luis Potosí, S.L.P 78250
T +52 44 4817 0914 E cmagallanes@dfk.com.mx
W www.delapazcostemalle.com.mx
Contact partner
Carlos Magallanes
cmagallanes@dfk.com.mx
TIJUANA GMT -6
Salazar Arreola – DFK S.C.
Audit I Tax I Business Consulting
Address
Blvd. Agua Caliente, 1055-902 A, Edif. Gallego Fracc. Chapultepec,
Tijuana, B.C. 22420
T +52 66 4681 8885 E salazarc@prodigy.net.mx
F +52 66 4971 0659
Contact partner
César Salazar
salazarc@prodigy.net.mx
VERACRUZ GMT -6
Trueba Gracián, Altamirano – DFK, S.C. (Network Firm)
See main office in Orizaba
Address
Isabel La Católica No. 1168, Fraccionamiento Reforma, Veracruz 91919
T +52 22 9980 8029 E dfkver@prodigy.net.mx
F +52 22 9980 8030 W www.dfk.com.mx
Contact partner
Enrique Trueba
etrueba@dfk.com.mx
ZAMORA GMT -6
Rodríguez Mena – DFK, S.C. (Network Firm)
See main office in León
Address
Virrey de Mendoza Ote. No.16-C, Col. La luneta, Zamora 59680
T +52 35 1515 8021 E rmguadalajara_marytere@prodigy.
net.mx
Contact partner
María Teresa Rodríguez López rmguadalajara_marytere@prodigy.net.mx
66
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Morocco
MOROCCO
CASABLANCAGMT
Proximo Expertise (Correspondent Member)
See main office in Marrakech
Address
Angle Bd Abdelmoumen et rue Ramallah, Quartier Palmier,
Casablanca 20000
T +212 522 25 86 49 E msiguel@proximo.ma
+212 522 25 86 54 W www.proximo-expertise.com
F +212 522 25 86 57
Contact partner
Mohammed Siguel
msiguel@proximo.ma
MARRAKECHGMT
Proximo Expertise (Correspondent Member)
Main Office (see other offices in Casablanca, Rabat and Tangers)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
7, Rue de la Liberté Guéliz, Marrakech 40000
T +212 524 44 88 85 E fouzi.dinari@proximo.ma
+212 537 77 56 30 W www.proximo-expertise.com
F +212 524 44 83 74
Contact partner
Mohammed Fouzi Dinari fouzi.dinari@proximo.ma
Partners
Mohammed Fouzi Dinari fouzi.dinari@proximo.ma
Khalid Antri
khalid.antri@proximo.ma
Mohammed Siguel
msiguel@proximo.ma
Badreddine Dinari
dbadre@proximo.ma
M
RABATGMT
Proximo Expertise (Correspondent Member)
See main office in Marrakech
Address
5 rue Al Guenzra, app No.3 Agdal, Rabat 10000
T +212 522 25 86 49 E fouzi.dinari@proximo.ma
+212 522 25 86 54
F +212 522 25 86 57 W www.proximo-expertise.com
Contact partner
Mohammed Fouzi Dinari fouzi.dinari@proximo.ma
67
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MOROCCO
TANGERGMT
Proximo Expertise (Correspondent Member)
See main office in Marrakech
Address
7 Avenue Bir Anzanane, Imm Séville, Tanger 90000
T +212 539 33 17 47 E loubna.elissaoui@proximo.ma
+212 539 33 17 50
F +212 539 33 17 52 W www.proximo-expertise.com
Contact partner
Mohammed Fouzi Dinari fouzi.dinari@proximo.ma
Netherlands
EINDHOVEN GMT +1
FoedererDFK (Network Firm)
Main Office (see other offices in Assen, Bladel, Lelystad, Oostzaan, Putten,
Roermond, Uden and Valkenswaard)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
Beukenlaan 60, Postbus 519,
Eindhoven NL-5651 CD Eindhoven NL-5600 AM
T +31 402 649610
E j.daams@foedererdfk.com
+31 630 399065 W www.foedererdfk.com
F +31 402 433976
Contact partner
Johan Daams
j.daams@foedererdfk.com
International Tax contact
Maarten Arts
m.arts@foedererdfk.com
Partners
Johan Daams
j.daams@foedererdfk.com
Harrie van Houts
h.houts@foedererdfk.com
Ben Beekwilder
b.beekwilder@foedererdfk.com
Bart van de Wijdeven b.wijdeven@foedererdfk.com
Maarten Arts
m.arts@foedererdfk.com
Marc Daemen
m.daemen@foedererdfk.com
Jos van der Linden
j.linden@foedererdfk.com
Matty Geven
m.geven@foedererdfk.com
Guus Bakker
g.bakker@foedererdfk.com
ACA IT – Consultancy
Address
PO Box Address
Hurksestraat 31, Postbus 7070,
Eindhoven NL-5652 AH Eindhoven NL-5605 JB
T +31 408 800100
E t.beks@aca-it.nl
F +31 408 800101
W www.aca-it.nl
Contact partner
Theo Beks
t.beks@aca-it.nl
Partners
Theo Beks
t.beks@aca-it.nl
Geert Rademakers
g.rademakers@aca-it.nl
68
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NETHERLANDS
AMSTERDAM GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Kerkbuurt 23, Postbus 18,
Oostzaan,
Oostzaan NL-1510 AA
Amsterdam Region,
NL-1511 BB
T +31 756 841327
E p.bokking@foedererdfk.com
F +31 756 841300
W www.foedererdfk.com
Contact partner
Peter Bokking
p.bokking@foedererdfk.com
Partners
Peter Bokking
p.bokking@foedererdfk.com
Maarten van der Vlugt m.vlugt@foedererdfk.com
Erik Aker
e.aker@foedererdfk.com
ASSEN GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
Vaart Zuidzijde 33, Assen, NL-9401 GG
T +31 592 311190
E h.pol@foedererdfk.com
F +31 592 317747
W www.foedererdfk.com
Contact partner
Harry van de Pol
h.pol@foedererdfk.com
Partner
Harry van de Pol
h.pol@foedererdfk.com
BLADEL GMT +1
N-O
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Lange Trekken 40, Postbus 239,
Bladel NL-5531 PZ
Bladel NL-5530 AE
T +31 497 361555
E h.dingenen@foedererdfk.com
F +31 497 361575
W www.foedererdfk.com
Contact partner
Harold van Dingenen h.dingenen@foedererdfk.com
Partners
Harold van Dingenen h.dingenen@foedererdfk.com
Henk Imming
h.imming@foedererdfk.com
Frans Peters
f.peters@foedererdfk.com
69
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NETHERLANDS
LELYSTAD GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Pascallaan 68-j, Postbus 2132,
Lelystad NL-8218 NJ Lelystad NL-8203 AC
T +31 320 250444
F +31 320 255034
Contact partner
Jan den Hoed
Partners
Jan den Hoed
Peter Huijsmans
Teun Woord
E j.hoed@foedererdfk.com
W www.foedererdfk.com
j.hoed@foedererdfk.com
j.hoed@foedererdfk.com
p.huijsmans@foedererdfk.com
t.woord@foedererdfk.com
PUTTEN GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
Kelnarijstraat 22, Putten NL-3881 CB
T +31 341 358961
E putten@foedererdfk.com
F +31 341 362464
Contact partner
Sjaak Slagman
s.slagman@foedererdfk.com
ROERMOND GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Looskade 17, Postbus 150,
Roermond NL-6041 LE Roermond NL-6040 AD
T +31 475 319414
E p.sniekers@foedererdfk.com
F +31 475 331106
W www.foedererdfk.com
Contact partner
Paul Sniekers
p.sniekers@foedererdfk.com
Partners
Paul Sniekers
Ray Eikelboom
Wim Smeets
Rik Berg
p.sniekers@foedererdfk.com
r.eikelboom@foedererdfk.com
w.smeets@foedererdfk.com
r.berg@foedererdfk.com
70
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NETHERLANDS
UDEN GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Loopkantstraat 7, Postbus 302,
Uden NL-5405 NB
Uden NL-5400 AH
T +31 413 268585
F +31 413 260128
Contact partner
Jos van Bakel
Partners
Jos van Bakel
Ad Tielemans
E j.bakel@foedererdfk.com
W www.foedererdfk.com
j.bakel@foedererdfk.com
j.bakel@foedererdfk.com
a.tielemans@foedererdfk.com
VALKENSWAARD GMT +1
FoedererDFK (Network Firm)
See main office in Eindhoven
Address
PO Box Address
Geenhovensedreef 28-b, Postbus 261,
Valkenswaard NL-5552 BD Valkenswaard NL-5550 AG
T +31 402 076209
E p.bartels@foedererdfk.com
F +31 402 010263
W www.foedererdfk.com
Contact partner
Peter Bartels
p.bartels@foedererdfk.com
Partners
Peter Bartels
p.bartels@foedererdfk.com
Robert Manders
r.manders@foedererdfk.com
New Zealand
N-O
For country assistance please see DFK Australia and
New Zeland page 2.
AUCKLAND GMT +12
DFK Carlton (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Level 3, Carlton DFK Centre, Private Bag 99945,
135 Broadway, Newmarket, Newmarket,
Auckland 1023 Auckland 1149
T +64 9 531 4004
E enquiries@dfkcarlton.co.nz
F +64 9 523 5118
W www.dfkcarlton.co.nz
Contact partner
Paul Collins
pcollins@dfkcarlton.co.nz
Partners
Paul Mervyn Collins
pcollins@dfkcarlton.co.nz
Barry Walter John Graham bgraham@dfkcarlton.co.nz
71
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NEW ZEALAND
DFK Oswin Griffiths (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
Level 4, PO Box 6077,
52 Symonds Street Wellesley Street,
Auckland 1010 Auckland 1141
T +64 9 379 3890
F +64 9 309 3890
Contact partner
Navin Patel
International Tax contact
Mukesh Parshottam
Partners
Navin C. Patel
David S. Griffiths
Mukesh K. Parshottam
Shane Browning
Sanjay Kumar
Mike McNab
E navin.patel@dfkog.co.nz
W www.dfkog.co.nz
navin.patel@dfkog.co.nz
mkp@dfkog.co.nz
navin.patel@dfkog.co.nz
david.griffiths@dfkog.co.nz
mkp@dfkog.co.nz
shane.browning@dfkog.co.nz
sanjay.kumar@dfkog.co.nz
mike.mcnab@dfkog.co.nz
Nigeria
BENIN CITY GMT +1
Giwa-Osagie & Co.
Main office
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
6, Ugbague Street, PO Box 16, Benin City
T +234 52 899 654
E gocdfk_nig@yahoo.com
Contact partner
Alhaji R. O. V Giwa-Osagie, Oon rovgo2010@yahoo.com
Partners
Alhaji R. O. V. Giwa-Osagie, Oon rovgo2010@yahoo.com
Richard Giwa-Osagie reygosagie@yahoo.com
F. A. E. Obadan ayoobadan@yahoo.com
V. E. Sagay viktorsirgay@yahoo.co.uk
Alhaji Yekini Raji
M. E. Ogbomo mosesogbomo@yahoo.co.uk
LAGOS GMT +1
Ademola Somorin & Co. (Chartered Accountants)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Western House (10th Floor), PO Box 7556, 8/10 Broad Street, Lagos
T +234 803 300 2245 E ademolasomorin1@yahoo.com
+234 802 832 4745
Contact partner
Ademola Somorin
ademolasomorin1@yahoo.com
72
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Giwa-Osagie & Co.
See main office in Benin City
NIGERIA
Address
1 Bishop Street, (Federal Mortgage Bank Building), Yola, Adamawa State
290 Borno Way, Yaba, Lagos
Paul Taiwo & Co.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
55A Western Avenue, Po Box 3497, (2nd Floor), Surulere, Lagos
T +234 1 774 0647
E paultaiwo@hotmail.com
+234 1 791 2044
F +234 1 7912043
Contact partner
P. A. I. Taiwo +234 1 774 0174 (home)
Norway
OSLO GMT +1
Revisorhuset A/S
Audit I Business Consulting
Address
Schwensensgt 5, Oslo 0170
T +47 23 20 31 00
F +47 22 69 24 50
Contact partner
Kai-Magnar Kilingmo
Partner
Kai-Magnar Killingmo
E post@revisorhuset.no
W www.revisorhuset.no
killingmo@revisorhuset.no
killingmo@revisorhuset.no
N-O
Oman
RUWI GMT +4
IBN Hyan Chartered Accountants (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Oman Commercial Center, PO Box 502,
Suite No. 310, Ruwi 112
3rd Floor,
Ruwi 112
T +968 247 00235
E admin@ibnhyan.org
+968 247 86963
F +968 247 00972
Contact partner
Riadh Al Asfoor
riadh@ibnhyan.org
International Tax contact
S. Gomathisankaran sankarans@ibnhyan.org
Partners
Sanil Varghese
sanil@ibnhyan.org
S. Gomathisankaran sankarans@ibnhyan.org
73
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PAKISTAN
Pakistan
ISLAMABAD GMT +1
Rizwan & Company, Chartered Accountants,
Tahir Consulting (PVT) Limited
See main office in Lahore
T +92 321 842 4271 E tahmad@cyber.net.pk
Contact partner
Tahir Ahmad
tahmad@cyber.net.pk
LAHORE GMT +5
Rizwan & Company, Chartered Accountants,
Tahir Consulting (PVT) Limited
Main Office (see other office in Islamabad)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
204-206 Al-Qadir Heights, 1 Babar Block, New Garden Town, Lahore
T +92 423 578 6644 E tahmad@cyber.net.pk
+92 423 578 6645
+92 321 842 4271
Contact partner
Tahir Ahmad
tahmad@cyber.net.pk
Partners
Tahir Ahmad
tahmad@cyber.net.pk
Rizwan Bashir
rcolhr@cyber.net.pk
Muhammad Usman Sheikh rcolhr@cyber.net.pk
Panama
PANAMA CITY GMT -5
Cuadra y Asociados (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
PO Box Address
Vía Brasil y Calle Acueducto. PO Box 0819-09913
Edificio Brazil 405, Piso 11, Panama City
Oficinas B y C
Panama
T +507 398 4071-72-73 E acuadra@dfkcepca.com
F +507 398 4074
acuadra@cwpanama.net
W www.dfkcepca.com
www.cuadracpa.com
Contact partner
Alfredo Cuadra Lopez acuadra@cwpanama.net
Partners
Alfredo Cuadra Lopez acuadra@cwpanama.net
Luis Anaya Valdivia
lanaya@dfkcepca.com
74
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Papua New Guinea
PAPUA NEW GUINEA
PORT MORESBY GMT +10
DFK – Hill Mayberry Limited (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
Level 5, Defens Hause, Cnr Champion Parade & Hunter Street,
Port Moresby
T +675 320 1988
E mmayberry@dfk.com.pg
+675 321 2466
F +675 320 1989
Contact partner
Michael Mayberry
mmayberry@dfk.com.pg
Peru
LIMA GMT -5
Rivera y Asociados Contadores Públicos Sociedad Civil
(Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Pasje., Franco Alfaro No. 150, Of. 501, San Borja, Lima 41
T +51 1 226 0634
E rya@riverayasociados.net
F +51 1 226 2876
W www.riverayasociados.net
Contact partner
Gualberto Rivera Alarcón grivera@riverayasociados.net
Partners
Gualberto Rivera Alarcón grivera@riverayasociados.net
José M. Guinetti Núñez jguinetti@riverayasociados.net
Philippines
MANDALUYONG CITY GMT +8
P-R
Acyatan & Co., CPAs (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law
Address
12th Floor, The Columbia Tower, Ortigas Avenue, Mandaluyong City 1550
T +63 2 726 7961
E admin@acyatancpa.com
+63 2 744 3030 W www.acyatancpa.com
F +63 2 723 9516
Contact partner
Arminda "Barbie"
T. Acyatan-Guerrero attybarbie@acyatancpa.com
Partners
Antonio P. Acyatan
attytony@acyatancpa.com
Arminda T. Acyatan-Guerrero attybarbie@acyatancpa.com
Efren N. Acyatan
efren@acyatancpa.com
75
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POLAND
Poland
KRAKOW GMT +1
AdAc Sp. z.o.o. (Correspondent Member)
Main Office (see other office in Warsaw)
Accounting I Audit I Tax
Address
Ul. Walegro Slawka 8a, Krakow 30-633
T +48 12 636 52 77 E adac@adac.pl
F +48 12 623 05 85 W www.adac.pl
Contact partner
Slawomir Szurman
slawomir.szurman@adac.pl
Partners
Slawomir Szurman
slawomir.szurman@adac.pl
Jaroslaw Wdowiak
jaroslaw.wdowiak@adac.pl
WARSAW GMT +1
AdAc Sp. z.o.o. (Correspondent Member)
See main office in Krakow
Address
Mokotowska 48, Warszawa 00-543
T +48 22 627 88 80 E adac@adac.pl
F +48 22 627 88 80 W www.adac.pl
Contact partner
Maria Kolodziejczyk
maria.kolodziejczyk@adac.pl
Partner
Maria Kolodziejczyk
maria.kolodziejczyk@adac.pl
Portugal
ALGARVEGMT
DFK & Asociados Sociedade de Revisores
Oficiais de Contas (Network Firm)
See main office in Lisbon
Address
Rua Dr. Manuel de Arriaga, No. 23-A, Faro 8000-334
Contact partner
Luis Silva Falcato +351 21 324 3497
+351 96 511 4420 (mobile)
76
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PORTUGAL
LISBONGMT
DFK & Associados Sociedade de Revisores
Oficiais de Contas (Network Firm)
Main Office (see other office in Algarve)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Rua Ferreira Lapa, no.16-B, Lisbon 1150 -158
T +351 21 324 3490 E dfk.lisboa@dfk.com.pt
+351 21 340 1152 W www.dfk.pt
F +351 21 342 0148
Contact partner
Luis Silva Falcato +351 21 324 3497
+351 96 511 4420 (mobile)
Partners
Manuel Lázaro Brito
manuel.brito@dfk.com.pt
Rosalba Cocco Ferro rosalba.ferro@dfk.com.pt
Victor Manuel Santos victor.santos@dfk.com.pt
Romania
BUCHAREST GMT +2
DFK Romania SRL (Network Firm)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
7th Oitelor Street, APC House, 1st Floor, Bucharest,
District 4 040278
T +40 31 730 9000
E office@dfkro.com
+40 31 730 9010 W www.dfkro.ro
F +40 31 730 9001
Contact partner
Andreas Trapezaris
a.trapezaris@dfkro.com
International Tax contact
Mihaela Manea
m.manea@dfkro.com
Partners
Andreas Trapezaris
a.trapezaris@dfkro.com
Mihaela Manea
m.manea@dfkro.com
Magdalena Zamfir
m.zamfir@dfkro.com
P-R
77
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RUSSIA
Russia
MOSCOW GMT +3
DFK Femida – Audit LLC (Network Firm)
Accounting I Audit I Tax I Business Consulting I Law
Address
Schmitovsky proyezd 3, Bld 1, Moscow 123100
T +7 495 778 86 00 E office@femida-audit.com
W www.femida-audit.com
Contact partner
Irina Sager
office@femida-audit.com
Partners
Irina Sager
office@femida-audit.com
Katharina Sager
(German speaking)
zagerte@femida-audit.com
Anastacia Filatova
office@femida-audit.com
Korsakov and Partners (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law
Address
Dubinskaya Street 57 , Building 1A, Office 106, Moscow 123100
T +7 495 971 23 14 E audit@ackp.ru
W www.ackp.ru
Contact partner
Marina Bolotova
Partners
Dmitry Korsakov
Sergei Pedko
m.bolotova@ackp.ru
+7 916 796 98 53
d.korsakov@ackp.ru
s.pedko@ackp.ru
ST PETERSBURG GMT +3
Marka Ltd.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Kamennoostrovsky 10, St Petersburg (North West) 197101
T +7 812 2370707
E marka@peterlink.ru
+7 812 2370663 W www.markaltd.ru
F +7 812 2370707
Contact partner
Natalia Kulina
nkulina@markaltd.ru
International contact
Ekaterina Andrianova kateri@mail.ru
International Tax contact
Ekaterina Andrianova kateri@mail.ru
Partners
Anna Smirnova
smianna@yandex.ru
Ekaterina Andrianova kateri@mail.ru
Nadya Sergeeva
nsergeeva@yandex.ru
Natalia Kulina
nkulina@markaltd.ru
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RUSSIA
ROSTOV-ON-DON GMT +3
Erkon LLC (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I
Address
Voroshilovskiy 5,Rostov-on-Don, 344002
T +7 863 2990700
E er@er-con.ru
W www.er-con.ru
Contact partner
Erken Anderzhanov
er@er-con.ru
Saudi Arabia
AL-HASSA GMT +3
Saleh Al-Naim Chartered Accountants & Auditors (SACAD)
(Correspondent Member)
See main office in Al-Khobar
PO Box Address
PO Box 6507, Al-Hassa 31982
T +966 3 5879810
E magdybarakat15@yahoo.com
F +966 3 5879622
W sacadp@anet.net.sa
AL-KHOBAR GMT +3
Saleh Al-Naim Chartered Accountants & Auditors (SACAD)
(Correspondent Member)
Main Office (see other offices in Al-Hassa, Jeddah and Riyadh)
Accounting I Audit I Tax I Business Consulting I Personal Finance
PO Box Address
PO Box 4099, Al-Khobar 31952
T +966 5 516 80253 E magdybarakat15@yahoo.com
F +966 3 897 9926
W www.sacadfirm.com
Contact partner
Saleh Al-Naim
Partner
Saleh Al-Naim
magdybarakat15@yahoo.com
+966 5 058 18840 (mobile)
sacad.san@hotmail.com
S-T
JEDDAH GMT +3
Saleh Al-Naim Chartered Accountants & Auditors (SACAD)
(Correspondent Member)
See main office in Al-Khobar
Address
Po Box 15260, Jeddah 21454
T +966 2 6734013
E magdybarakat15@yahoo.com
F +966 2 6719431
W www.sacadfirm.com
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SAUDI ARABIA
RIYADH GMT +3
Saleh Al-Naim Chartered Accountants & Auditors (SACAD)
(Correspondent Member)
See main office in Al-Khobar
Address
PO Box Address
Al-Steen St, Al-mlaz, PO Box 325014,
Riyadh 11371 Riyadh 11371
T +966 1 4768908
E magdybarakat15@yahoo.com
F +966 1 4771805
W www.sacadfirm.com
Singapore
GMT +8
J K Medora & Co. (Correspondent Member)
Accounting I Audit I Tax
Address
22 Malacca Street, No. 03-02 RB Capital Building 048980
T +65 65323003
E cpa@jkmedora.com.sg
W www.jkmedora.com.sg
Contact partner
Jamshid K. Medora
cpa@jkmedora.com.sg
Partners
Jamshid K. Medora
Xerxes J. Medora
MHC & Associates, DFK (Network Firm)
Accounting I Audit I Tax
Address
1 Sophia Road, #04-13 Peace Centre 228149
T +65 6336 0386
E info@mhcdfk.com
F +65 6338 3900
W www.mhcdfk.com
Contact partner
Cheong Mun Hong
munhong@mhcdfk.com
Partners
Cheong Mun Hong
munhong@mhcdfk.com
Ms. Cheong Kum Foong kumfoong@mhcdfk.com
80
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Ng, Lee & Associates – DFK (Network Firm)
Accounting I Audit I Tax I Business Consulting
Address
143 Cecil Street, #12-00, GB Building 069542
T +65 6294 3022
E admin@nglee-dfk.com
F +65 6294 2722
W www.nglee-dfk.com
Contact partner
Jerry Lee
jerry@nglee-dfk.com
Partners
Jerry Lee
jerry@nglee-dfk.com
Susan Ng
susan@nglee-drk.com
Yee Fook Hong
yee.fh@nglee-dfk.com
Francis Chua
francis@nglee-dfk.com
Poh Mui Hwa
muihwa@nglee-dfk.com
SINGAPORE
P G Wee Partnership LLP
Accounting I Audit I Tax
Address
79 Anson Road, #07-03, 079906
T +65 6220 8858
E contact@pgonline.sg
F +65 6220 6778
W www.pgonline.sg
Contact partner
P. G. Wee pgwee@pgonline.sg
+65 6590 0173 (DDI)
Partners
P. G. Wee pgwee@pgonline.sg
C. M. Yeng cmyang@pgonline.sg
Cyndi Chiam
cyndi@pgonline.sg
S-T
81
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SPAIN
Spain
BARCELONA GMT +1
Abante Auditores
See main office in Madrid
Address
Fontanella 21, Barcelona 08010
T +34 93 301 11 22 E barcelona@abanteauditores.com
F +34 93 301 11 23 W www.abanteauditores.com
Contact partner
Antoni Puig
apuig@abanteauditores.com
Pleta Auditores S.L.
Main Office (see other office in Lerida)
Accounting I Audit I Tax I Business Consulting
Address
Muntaner 479, Barcelona 08021
T +34 93 494 74 70 E mdpoch@pleta.es
F +34 93 363 11 39 W www.pleta.es
Contact partner
Dolors Poch
mdpoch@pleta.es
Partners
Josep Suades
jsuades@pleta.es
Josep M. Soriano
jmsoriano@pleta.es
Javier De Leon
jdeleon@pleta.es
Emili Teres
eteres@pleta.es
Dolors Poch
mdpoch@pleta.es
LERIDA GMT +1
Pleta Auditores S.L.
See main office in Barcelona
Accounting I Audit I Tax I Business Consulting
Address
Vallcalent 1, Lerida 2506
T +34 973 283 291
E mdpoch@pleta.es
W www.pleta.es
Contact partner
Dolors Poch
mdpoch@pleta.es
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SPAIN
MADRID GMT +1
Abante Auditores
Main Office (see other offices in Barcelona, Murcia, Oviedo and Vitoria-Gasteiz)
Accounting I Audit I Tax
Address
Martin de los Heros, 59 bis-1º Oficinas, Madrid 28008
T +34 902 734 200
E madrid@abanteauditores.com
+34 915 418 036 W www.abanteauditores.com
F +34 915 418 042
Contact partner
Jose M. Hinojal
Partners
Antoni Puig
Valentí Pich
Mercedes Ortega
Raúl Cano
José M. Hinojal
Ramón Madrid
Juan Ortíz
Luis Menéndez
Arturo Alvarez
Txema Valdecantos
Javier López-Cano
Fernando Ercilla
Jose Ochoa
jmhinojal@abanteauditores.com
+34 696 914 943
apuig@abanteauditores.com
vpich@abanteauditores.com
mortega@abanteauditores.com
rcano@abanteauditores.com
jmhinojal@abanteauditores.com
rmadrid@abanteauditores.com
jortiz@abanteauditores.com
lmenendez@abanteauditores.com
aalvarez@abanteauditores.com
tvaldecantos@abanteauditores.com
jlopezcano@abanteauditores.com
fercilla@abanteauditores.com;
jochoa@abanteauditores.com
MURCIA GMT +1
Abante Auditores
See main office in Madrid
Address
A. Fajardo de Guevara 7, Murcia 30007
T +34 968 245 753
E murcia@abanteauditores.com
F +34 968 244 691
W www.abanteauditores.com
Contact partner
Ramón Madrid
rmadrid@abanteauditores.com
S-T
OVIEDO GMT +1
Abante Auditores
See main office in Madrid
Address
Pelayo, 7-30, Oviedo 33003
T +34 985 220 538
F +34 985 200 443
Contact partner
Luis Menéndez
E oviedo@abanteauditores.com
W www.abanteauditores.com
lmenendez@abanteauditores.com
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SPAIN
VITORIA-GASTEIZ GMT +1
Abante Auditores
See main office in Madrid
Address
Arca, 2-4°, Vitoria-Gasteiz, Vitoria-Gasteiz 01005
T +34 945 154 420
E vitoria@abanteauditores.com
F +34 945 135 278
W www.abanteauditores.com
Contact partner
Txema Valdecantos
tvaldecantos@abanteauditores.com
Sweden
For country assistance:
Sverev – DFK International (Sweden)
Address
S. Tullgatan 4, Malmö 211 40
T +46 401 004 10
E crab.malmo@cederblads.se
+46 406 018 867 W www.sverev.com
+46 704 817 284
F +46 401 201 78
Contact
Christer Cederblad
christer.@cederblads.se
ALINGSÅS GMT +1
Alingsås Revision AB
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Stationsgatan 10, PO Box 597,
Alingsås Alingsås 441 16
T +46 322 670 740
E info@alirve.se
W www.alirev.se
Contact partner
Tobias Moberg
tobias@alirev.se
Partners
Tobias Moberg
tobias@alirev.se
Annika Ahlberg Andersson annika@alirev.se
Berit Ahlberg
berit@alirev.se
GOTHENBURG GMT +1
Stratego AB
See main office in Kinna
Address
Drakegaten 6, Våning 11, Gothenburg 412 50
T +46 317 730 750
E info@stratego.se
W www.stratego.se
Contact partner
Anders Strigen
info@stratego.se
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SWEDEN
KINNA GMT +1
Stratego AB
Main Office (see other office in Gothenburg)
Accounting I Audit I Tax I Business Consulting I Law
Address
Boråsvägen 26, Kinna, 51198
T +46 320 210 990
E info@stratego.se
+46 706 432 447 W www.stratego.se
F +46 320 211 070
Contact partner
Anders Strigen
info@stratego.se
Partners
Anders Strigen
Helen S. Lundin
Marie Winberg
KRISTIANSTAD GMT +1
Cederblads Revisionsbyrå AB
Main Office (see other office in Malmö)
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
Björkhemsvägen 11, Box 538,
Kristianstad Kristianstad 291 25
T +46 441 872 70
E crab.kristianstad@cederblads.se
F +46 441 097 94
W www.cederblads.se
Contact partner
Ingrid Petersson
ingrid.petersson@cederblads.se
Partners
Christer Cederblad
christer.cederblad@cederblads.se
Ingrid Petersson
ingrid.petersson@cederblads.se
Hans Benny Persson benny.persson@cederblads.se
Agneta Pålsson
agneta.palsson@cederblads.se
Susanne Ek
susanne.ek@cederblads.se
Madeleine Kroon Leufstedt madeleine.kroonleufstedt@cederblads.se
Magnus Haak
magnus.haak@cederblads.se
S-T
LJUNGBY GMT +1
LGR Företagsrevision AB
Accounting I Audit I Tax I Business Consulting
Address
Stationsgatan 2, Ljungby 341 18, Box 808
T +46 372 627 30
E info@lgrab.se
F +46 372 627 40
W www.lgrab.se
Contact partner
Lars Göransson
lars@lgrab.se
85
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SWEDEN
MALMÖ GMT +1
Cederblads Revisionsbyrå AB
See main office in Kristianstad
Address
S. Tullgatan 4, Malmö 211 40
T +46 401 004 10
F +46 401 201 78
Contact partner
Christer Cederblad
Partners
Christer Cederblad
Ingrid Petersson
Hans Benny Persson
Agneta Pålsson
Susanne Ek
Madeleine Kroon Leufstedt
Magnus Haak
E crab.kristianstad@cederblads.se
W www.cederblads.se
christer.cederblad@cederblads.se
christer.cederblad@cederblads.se
ingrid.petersson@cederblads.se
benny.persson@cederblads.se
agneta.palsson@cederblads.se
susanne.ek@cederblads.se
madeleine.kroonleufstedt@cederblads.se
magnus.haak@cederblads.se
NORRKÖPING GMT +1
Klint Andersson Revision AB
Accounting I Audit
Address
Malmgatan 25, Norrköping 602 23
T +46 111 220 05
E ingrid.klint@tele2.se
F +46 111 243 77
Contact partner
Ingrid Klint Andersson ingrid.klint@tele2.se
STOCKHOLM GMT +1
Focus Revision AB
Audit I Tax
Address
Söderhallarna 124 plan 9, Stockholm 118 72
T +46 871 436 91
E goran@focusrevision.se
+46 871 436 93 W www.focusrevision.se
F +46 871 456 20
Contact partner
Göran Wiman
goran@focusrevision.se
Contact partner
Göran Wiman
goran@focusrevision.se
Jan Lilja
jan@focusrevision.se
Tomas Berg
tomas@focusrevision.se
86
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Hummelkläppen i Stockholm AB
Audit I Tax I Business Consulting
Address
Linnégatan 26,
Stockholm 56093
T +46 854 583 120
F +46 854 583 135
Contact partner
Tommy Nilsson
Partners
Tommy Nilsson
Ingrid Svedin
Switzerland
PO Box Address
Box 56093, 10217 Stockholm
E info@hummelklappen.se
W www.hummelklappen.se
tommy.nilsson@hummelklappen.se
SWEDEN
tommy.nilsson@hummelklappen.se
ingrid.svedin@hummelklappen.se
For country assistance:
DFK (Switzerland) S.A.
Address
PO Box Address
Via Frasca 3, PO Box 5442,
Lugano 6901
Lugano
T +41 91 695 10 70 E info@dfk.ch
F +41 91 682 66 72 W www.dfk.ch
Contact
Paolo Dermitzel
paolo.dermitzel@dfk.ch
GENEVA GMT +1
Rickenbach & Partner
See main office in Zürich
Address
Rue Général-Dufour 15, Genève 1204
T +41 22 510 55 77 E geneva@rickenbach-law.ch
F +41 22 510 55 88 W www.rickenbach-law.ch
Contact partner
Dr. Christian Sager
csager@rickenbach-law.ch
Partner
Dr. Christian Sager
csager@rickenbach-law.ch
Dr. Andreas M. Rickenbach arickenbach@rickenbach-law.ch
Sinan C. Odok
sodok@rickenbach-law.ch
S-T
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SWITZERLAND
LAUSANNE GMT +1
Fidinter SA
Accounting I Audit I Tax I Business Consulting
Address
Rue des Fontenailles 16, Lausanne 1007
T +41 21 614 61 61 E lausanne@fidinter.ch
F +41 21 614 61 60 W www.fidinter.ch
Contact partner
Gérald Balimann
gerald.balimann@fidinter.ch
Partners
Gérald Balimann
gerald.balimann@fidinter.ch
Giovanni Chiusano
giovanni.chiusano@fidinter.ch
Maxime Despont
maxime.despont@fidinter.ch
Ludovic Gothuey
ludovic.gothuey@fidinter.ch
LUGANO GMT +1
Studio Fiam S.A.
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
PO Box Address
Via Frasca 3, PO Box 5442,
Lugano 6901
Lugano
T +41 91 695 10 70 E info@studiofiam.ch
F +41 91 682 66 72 W www.studiofiam.ch
Contact partner
Paolo Dermitzel
pdermitzel@studiofiam.ch
Partners
Paolo Dermitzel
pdermitzel@studiofiam.ch
Elena Rossi Dermitzel elenadermitzel@studiofiam.ch
ZÜRICH GMT +1
Fidinter AG
Accounting I Audit I Tax
Address
Müllerstrasse 5, Zürich 8004
T +41 44 297 20 50
F +41 44 297 20 66
Contact partner
Michel Jaggi
Partners
Michel Jaggi
Thomas Meier
E zuerich@fidinter.ch
W www.fidinter.ch
michel.jaggi@fidinter.ch
michel.jaggi@fidinter.ch
thomas.meier@fidinter.ch
88
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Rickenbach & Partner
Main Office (see other office in Geneva)
Accounting I Business Consulting I Law I Personal Finance
Address
Schlossbergstrasse 22, Zollikon, Zürich 8702
T +41 44 391 44 77 E zurich@rickenbach-law.ch
F +41 44 391 77 35 W www.rickenbach-law.ch
Contact partner
Sinan C. Odok
sodok@rickenbach-law.ch
Partners
Dr. Andreas M. Rickenbach arickenbach@rickenbach-law.ch
Sinan C. Odok
sodok@rickenbach-law.ch
Dr. Christian Sager
csager@rickenbach-law.ch
SWITZERLAND
Taiwan (The Republic of China)
TAIPEI GMT +8
Sun Rise CPAS’ Firm
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
19F-5 No.171 Sung Der Road, Taipei 110
T +886 2 2346 6168 E srdfktpe@ms65.hinet.net
F +886 2 2346 6068 W www.sunrisecpa.com.tw
Contact partner
Tony Chen
International contact
Alex Hou
International Tax contact
Alex Hou
Partners
David Lai
Tony Chen
Alex Hou
Charles Chen
Chau-Tung Wu
S-T
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THAILAND
Thailand
BANGKOK GMT +7
ASV & Associates Ltd (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
47 Soi 53, Rama 3 Road, Bangpongpang, Yannawa, Bangkok 10120
T +66 2 2948504
E audit@asv.co.th
+66 2 2948587 admin@asv.co.th
F +66 2 2942345
W www.asv.co.th
Contact partner
Anusorn Kiatgungwalgri anusornk@asv.co.th
International Tax contact
Kwunjai Kiatgungwalgri kwunjaik@asv.co.th
Partners
Anusorn Kiatgungwalgri anusornk@asv.co.th
Kwunjai Kiatgungwalgri kwunjaik@asv.co.th
Tunisia
TUNIS GMT +1
Cabinet CMC (Correspondent Member)
Address
92 Avenue Abdelazia THAALBI, 1004 El Menzeh 9a,
El Manzar II, Tunisia
T +216 1 880 933
E cmc@hexabyte.tn
+216 1887 294
F +216 1 872 115
Contact partner
Maher Karoui
cmc@hexabyte.tn
Partners
Maher Karoui
cmc@hexabyte.tn
Cherif Ben Zina
90
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Turkey
TURKEY
ANKARA GMT +2
Ser & Berker Auditing and Certified Public Accountancy Inc.
Main Office (see other offices in Ankara and Istanbul)
Accounting I Audit I Tax I Business Consulting I Law
Address
Oguzlar Mahallesi, Osmanli Caddesi 1396 Sokak No. 13, Balgat,
Ankara 06520
T +90 312 284 6222 E ser@serberkerymm.com
F +90 312 284 7319 W www.serberkerymm.com
Contact partner
Serhan Akkoyunlu
serhanakkoyunlu@serberkerymm.com
Partners
Engin Berker
berker@serberkerymm.com
Ertugrul Akkoyunlu
eakkoyunlu@serberkerymm.com
Halit Demiral
halitdemiral@serberkerymm.com
Sezai Onaral
Erdem Boynudelik
erdem@serberkerymm.com
Ser & Berker Auditing and Certified Public Accountancy Inc.
See main office in Ankara
Address
Kişla Mah. Cengiz Toytunç Cad.52, Sokak Ruhiye Büyükbayli Apt.
Kat:2 Daire:4, Antalya 07000
T +90 242 243 0243 E ser@serberkerymm.com
F +90 242 247 6776 W www.serberkerymm.com
Contact partners
Serhan Akkoyunlu
serhanakkoyunlu@serberkerymm.com
Halit Demiral
halitdemiral@serberkerymm.com
ISTANBUL GMT +2
AMT Bagimsiz Denetim ve SMMM A.S.
Accounting I Audit I Tax I Business Consulting
Address
Sakir Kesebir Sok. No. 36, Balmumcu Plaza-4 Daire 8,
Balmumcu 34349, Besiktas-Istanbul
T +90 212 213 08 45 E info@dfkymm.com
F +90 212 274 73 32 W www.dfkymm.com
Contact partner
Anil Tilhasli
atilhasli@dfkymm.com
S-T
Ser & Berker Auditing and Certified Public Accountancy Inc.
See main office in Ankara
Address
Eski Uskudar Ic Erenkoy, Yolu Bodour Is Merkezi, No. 8 Daire 21,
Istanbul 34752
T +90 216 469 5800 E ser@serberkerymm.com
F +90 216 575 5798 W www.serberkerymm.com
Contact partner
Halit Demiral
halitdemiral@serberkerymm.com
91
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UGANDA
Uganda
KAMPALA GMT +3
JP Magson (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Plot 50, Off Kakungulu Road, Ntinda, Kampala, PO Box 7859
T +256 41 42 59 013 E jmusabe@jpmagson.com
+256 41 42 59 014 W www.jpmagson.com
F +256 41 42 59 015
Contact partner
Musabe James Magson jmusabe@jpmagson.com
Partners
Musabe James Magson jmusabe@jpmagson.com
Edward Lukwago
admin@jpmagson.com
Mwesige Patrick
ConsultingServices@jpmagson.com
Gahwera Henry
AccountingServices@jpmagson.com
Ukraine
KIEV GMT +2
Audit Group Glavbuh – Audit (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
Krasnotkatskay 18-b, of 8, Kyiv 02094
T +38044 451 4491 E glavbuhaudit@gmail.com
+38044 558 7466 W www.glavbuh-audit.com/en/
F +38044 451 4491
Contact partner
Makarets Viacheslav
makarets@gmail.com
Partners
Makarets Viacheslav
makarets@gmail.com
Nosov Vladimir
glavbuhaudit@gmail.com
International Institute of Audit, LLC (Correspondent Member)
Accounting I Audit I Tax I Business Consulting
Address
Heroiv Oborony st. 10a, Kyiv 03680
T +38044 219 0044 E info@mia.kiev.ua
+38044 219 0055 W www.mia.kiev.ua
F +38044 219 0044
Contact partner
Borys Melnychuk
melnychuk@mia.kiev.ua
92
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UNITED ARAB EMIRATES
UNITED ARAB EMIRATES
DUBAI GMT +4
N.R. Doshi & Partners
Other offices in Jebel Ali Free Zone, Sharjah,Sharjah Airport International Free
Zone, Hamriyah Free zone, RAK Investment Authority Free Zone and Abudhabi
Accounting I Audit I Business Consulting
Address 608 Mankhool Building, Khalid Bin Waleed Street, Dubai, PO
Box 13742
T +971 4 3528001
E arvind@nrdoshi.ae
F +971 4 3528002
W www.nrdoshi.ae
Contact partner
Arvind Malia
+971503598904 (mobile)
Partners
Neetish R. Doshi
Arvind Malia
arvind@nrdoshi.ae
Jatin Shah
Dilip Patel
Sanjay Mehta
United Kingdom
For country assistance:
DFK UK & Ireland
Address
Russell Square House, 10-12 Russell Square, London WC1B 5LF
T +44 20 7509 9000 E saulak@cvdfk.com
F +44 20 7436 8884 W www.dfkuk.com
Contact
Suk Aulak
saulak@cvdfk.com
+44 7957 377157 (mobile)
LONDONGMT
Chantrey Vellacott DFK LLP (Network Firm)
Main Office (see other offices in Birmingham, Brighton & Hove, Colchester,
Croydon, Northampton, Reading and Stevenage)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Russell Square House, 10-12 Russell Square, London WC1B 5LF
T +44 20 7509 9000 E info@cvdfk.com
F +44 20 7436 8884 W www.cvdfk.com
Contact partners
Michael J. Tovey
mtovey@cvdfk.com
+44 7974 230801 (mobile)
Mark Lamb
mlamb@cvdfk.com
+44 7967 727501 (mobile)
U
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UNITED KINGDOM
Partners
Ian C. Blackman
iblackman@cvdfk.com
Debbie E. Clarke
dclarke@cvdfk.com
Philip Clark
pclark@cvdfk.com
Michael F. Cooper
mcooper@cvdfk.com
Stephen I. Corrall
scorrall@cvdfk.com
Adrian C. Hyde
ahyde@cvdfk.com
Debbie Ince
dince@cvdfk.com
C. David James djames@cvdfk.com
Gareth M. Jones
gjones@cvdfk.com
John A. Keating
jkeating@cvdfk.com
Mark E Lamb
mlamb@cvdfk.com
Steven R. Levine
slevine@cvdfk.com
Christopher N. Malacrida cmalacrida@cvdfk.com
Katrina A. McCaffrey
kmccaffrey@cvdfk.com
Kevin A. Murphy
kmurphy@cvdfk.com
John H. Owen
jowen@cvdfk.com
Ian B. Staunton
istaunton@cvdfk.com
Tony P. R. Steinthal
asteinthal@cvdfk.com
Anton K. Syrocki
asyrocki@cvdfk.com
Richard Toone
rtoone@cvdfk.com
Michael J. Tovey
mtovey@cvdfk.com
Helena Wilkinson
hwilkinson@cvdfk.com
Richard J Willis
rwillis@cvdfk.com
ABERDARE (Wales)
GMT
KTS Owens Thomas
See main office in Cardiff
Address
Aberdare, Ceffyl Gwyn Chambers, 3 Victoria Square, Aberdare,
Rhondda Cynon Taf CF44 7LA
T +44 1685 872028 E 3da@ktsowensthomas.com
F +44 1685 889120 W www.ktsowensthomas.com
Contact partner
Carol Warburton
carolw@ktsowensthomas.com
ANDOVERGMT
Langdowns DFK Limited (Network Firm)
See main office in Southampton
Address
68B High Street, Andover, Hampshire SP10 1NG
T +44 1264 363 413 E djings@langdownsdfk.com
F +44 1264 366 244 W www.langdownsdfk.com
Contact partner
David J. Ings
djings@langdownsdfk.com
94
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UNITED KINGDOM
BASINGSTOKEGMT
Langdowns DFK Limited (Network Firm)
See main office in Southampton
Address
Clifton House, Bunnian Place, Basingstoke, Hampshire RG21 7JE
T +44 1256 844 822 E nraynsford@langdownsdfk.com
F +44 1256 471 682 W www.langdownsdfk.com
Contact partners
Neil Raynsford
nraynsford@langdownsdfk.com
Nigel Newman
nnewman@langdownsdfk.com
BELFAST (Northern Ireland)
GMT
Johnston Kennedy DFK
Main Office (see other offices in Lisburn and Newtownabbey)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
10 Pilots View, Heron Road, Belfast, Antrim BT3 9LE
T +44 2890 456333 E info@johnston-kennedy.com
+44 7803 951322 W www.johnston-kennedy.com
F +44 2890 455222
Contact partner
Alec Johnston
alecjohnston@johnston-kennedy.com
International Tax contact
Duncan Graham
duncangraham@johnston-kennedy.com
Partners
Alec Johnston
alecjohnston@johnston-kennedy.com
Christopher McCandless christophermccandless@johnstonkennedy.com
Duncan Graham
duncangraham@johnston-kennedy.com
James Gage
jamesgage@johnston-kennedy.com
BIRMINGHAMGMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
35 Calthorpe Road, Edgbaston, Birmingham B15 1TS
T +44 121 454 4141 E info@cvdfk.com
F +44 121 207 7002 W www.cvdfk.com
Contact partner
Suk Aulak
saulak@cvdfk.com
+44 7957 377157 (mobile)
Partners
Suk Aulak
saulak@cvdfk.com
W. (Bill) S. Devitt bdevitt@cvdfk.com
Paul Fenner
pfenner@cvdfk.com
Brian J Hamblin
bhamblin@cvdfk.com
Craig J. Povey
cpovey@cvdfk.com
Nick J. Simkins
nsimkins@cvdfk.com
U
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UNITED KINGDOM
BRIGHTON & HOVE
GMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
16/17 Boundary Road, Hove East Sussex BN3 4AN – Business
Recovery Division only
T +44 1273 421200 E info@cvdfk.com
F +44 1273 417330 W www.cvdfk.com
Contact partner
David J. Oprey
doprey@@cvdfk.com
CANTERBURYGMT
Spain Brothers & Co.
Main Office (see other offices in Dover and Folkestone)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Westgate House, 87 St Dunstan’s Street, Canterbury, Kent CT2 8AE
T +44 122 776 9321 E paul@spainbrothers.co.uk
F +44 122 746 4169 W www.spainbrothers.co.uk
Contact partner
Paul Flood
paul@spainbrothers.co.uk
Partners
Paul Flood
paul@spainbrothers.co.uk
Peter Cheney
peter@spainbrothers.co.uk
Andy Dixon
andy@spainbrothers.co.uk
Julian Glenister
julian@spainbrothers.co.uk
Mark Minus
mark@spainbrothers.co.uk
CARDIFF (Wales)
GMT
KTS Owens Thomas
Main Office (see other office in Aberdare)
Accounting I Audit I Tax
Address
The Counting House, Dunleavy Drive, Cardiff CF11 0SN
T +44 29 2082 9000 E 3da@ktsowensthomas.com
F +44 29 2082 9001 W www.ktsowensthomas.com
Contact partner
Carol Warburton
carolw@ktsowensthomas.com
International Tax contact
Andrew Turner
andrewt@ktsowensthomas.com
Partners
Russell Jenkins
russellj@ktsowensthomas.com
Roy Birtles
royb@ktsowensthomas.com
Phil Hurley
philh@ktsowensthomas.com
Gareth Lynn
garethl@ktsowensthomas.com
David Owens
davido@ktsowensthomas.com
Carol Warburton
carolw@ktsowensthomas.com
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UNITED KINGDOM
COLCHESTERGMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
Town Wall House, Balkerne Hill, Colchester, Essex CO3 3AD
T +44 1206 549303 E info@cvdfk.com
F +44 1206 763386 W www.cvdfk.com
Contact partner
Dawn T. Lay-Flurrie
dlay-flurrie@cvdfk.com
Partners
Lee M. De’ath
ldeath@cvdfk.com
Dawn T. Lay-Flurrie
dlay-flurrie@cvdk.com
Melinda J. Simpson
msimpson@cvdfk.com
DOVERGMT
Spain Brothers & Co.
See main office in Canterbury
Address
5 St James Street, Dover, Kent CT16 1QD
T +44 1304 201994 E dover@spainbrothers.co.uk
F +44 1304 240117 W www.spainbrothers.co.uk
Contact partner
Mark Minus
mark@spainbrothers.co.uk
EDINBURGHGMT
Alexander Sloan
See main office in Glasgow
Address
1 Atholl Place, Edinburgh EH3 8HP
T +44 131 228 7979 E ewen.scott@alexandersloan.co.uk
F +44 131 229 1966 W www.alexandersloan.co.uk
Contact partner
Ewen M. Scott
ewen.scott@alexandersloan.co.uk
Partners
Ewen M. Scott
ewen.scott@alexandersloan.co.uk
Isobel W. Gray
isobel.gray@alexandersloan.co.uk
U
97
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UNITED KINGDOM
EXETERGMT
Thompson Jenner LLP
Main Office (see other office in Exmouth)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
1 Colleton Crescent, Exeter, Devon EX2 4DG
T +44 1392 258 553 E Exeter@tjllp.com
F +44 1392 412 094 W www.thompson-jenner.co.uk
Contact partner
Michael Hart
MichaelH@tjllp.com
Partners
Neil Curtis
NeilC@tjllp.com
Michael Hart
MichaelH@tjllp.com
Simon Lewis
SimonL@tjllp.com
Gary Salter
GaryS@tjllp.com
Jonathan Westley
JonW@tjllp.com
Ruskin Wilson
RuskinW@tjllp.com
EXMOUTHGMT
Thompson Jenner LLP
See main office in Exeter
Address
28 Alexandra Terrace, Exmouth, Devon EX8 1BD
T +44 1395 279 521 E Exmouth@tjllp.com
F +44 1395 272 384 W www.thompson-jenner.co.uk
Contact partner
Neil Curtis
NeilC@tjllp.com
FLINTSHIRE (Wales)
GMT
Duncan Sheard Glass
See main office in Liverpool
Address
Unit 5, Evolution House, Lakeside Business Village, St David's Park,
Ewloe, Flintshire, CH5 3XP
T +44 12 44 526 030 E cjw@dsg.uk.com
F +44 12 44 529 517 W dsg.uk.com
Contact partner
Chris Wheatley
cjw@dsg.uk.com
FOLKESTONEGMT
Spain Brothers & Co.
See main office in Canterbury
Address
29 Manor Road, Folkestone, Kent CT20 2SE
T +44 130 325 2207 E folkestone@spainbrothers.co.uk
F +44 130 325 6679 W www.spainbrothers.co.uk
Contact partner
Peter Cheney
peter@spainbrothers.co.uk
98
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UNITED KINGDOM
GLASGOWGMT
Alexander Sloan
Main Office (see other office in Edinburgh)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
38 Cadogan Street, Glasgow G2 7HF
T +44 141 204 8989 E ewen.scott@alexandersloan.co.uk
F +44 141 248 9931 W www.alexandersloan.co.uk
Contact partner
Ewen M. Scott
ewen.scott@alexandersloan.co.uk
Partners
Andrew M. McBean
andrew.mcbean@alexandersloan.co.uk
Ewen M. Scott
ewen.scott@alexandersloan.co.uk
Isobel W. Gray
isobel.gray@alexandersloan.co.uk
Mark Mulholland
mark.mulholland@alexandersloan.co.uk
Alan S. Cunningham
alan.cunningham@alexandersloan.co.uk
GUERNSEYGMT
Hansard Limited
Offshore Financial Services
Address
Granary House, The Grange, St Peter Port, Guernsey GY1 2QG
T +44 1481 727 664 E info@hansardtrust.com
F +44 1481 724 662 W www.hansardtrust.com
Contact partner
Andrew Parr
andrew@hansardtrust.com
Partners
Andrew Parr
andrew@hansardtrust.com
Philip Blows
philip@hansardtrust.com
Alan Northmore
alan@hansardtrust.com
ISLE OF MAN
GMT
DFK Chancery Trust (Network Firm)
Accounting I Tax I Business Consulting
Address
Level 6, 10A Prospect Hill, Douglas IM1 1EJ
T +44 1624 647171 E chancery@chancerytrust.com
+44 7624 486593 W www.chancerytrust.com
F +44 1624 647172
Contact partner
Gethin Taylor
gtaylor@chancerytrust.com
International Tax contact
Keith Jones
kjones@chancerytrust.com
Gethin Taylor
gtaylor@chancerytrust.com
Partners
Lindsay Ludgate
lludgate@chancerytrust.com
Keith Jones
kjones@chancerytrust.com
U
99
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UNITED KINGDOM
JERSEYGMT
Minerva Trust & Corporate Services Ltd
Accounting I Tax I Business Consulting I Law I Personal Finance
Address
PO Box Address
43/45 La motte Street, PO Box 218,
St Helier,
St Helier
Jersey JE4 8SD
T +44 1534 702 800 E peter.nicolle@minerva-trust.com
F +44 1534 702 870 W www.minerva-trust.com
Contact partner
Peter Nicolle
peter.nicolle@minerva-trust.com
International contact
Charles Le Feuvre
charles.lefeuvre@minerva-trust.com
Partners
Peter Nicolle
peter.nicolle@minerva-trust.com
Charles Le Feuvre
charles.lefeuvre@minerva-trust.com
LEEDSGMT
Brown Butler
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Leigh House, 28-32 St Paul’s Street, Leeds LS1 2JT
T +44 113 246 1234 E info@brownbutler.com
F +44 113 242 3714 W www.brownbutler.com
Contact partner
James White
jameswhite@brownbutler.com
International Tax contact
Craig Hughes
craighughes@brownbutler.com
Partners
John Brear
johnbrear@brownbutler.com
Denis Cross
deniscross@brownbutler.com
Mark Dearnley
markdearnley@brownbutler.com
Steve Hornshaw
stevehornshaw@brownbutler.com
Robert Solyom
robertsolyom@brownbutler.com
James White
jameswhite@brownbutler.com
LISBURN (Northern Ireland)
GMT
Johnston Kennedy DFK
See main office in Belfast
Address
Block A Ground Floor, The Sidings Antrim Road,
Lisburn, Antrim BT28 3AJ
T +44 2892 672096 E lisburn@johnston-kennedy.com
F +44 2892 677322 W www.johnston-kennedy.com
Contact partner
Christopher McCandless
christophermccandless@johnstonkennedy.com
100
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UNITED KINGDOM
LIVERPOOLGMT
Duncan Sheard Glass
Main office (see other office in Flintshire, Wales)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
43 Castle Street, Liverpool L2 9TL
T +44 151 243 1200 E adm@dsg.uk.com
F +44 151 236 1430 W www.dsg.uk.com
Contact partner
Andrew Moss
adm@dsg.uk.com
International Tax contact
Paul Hyland
pfh@dsg.uk.com
Partners
Tony Bayliss
tb@dsg.uk.com
Ian Douglas
lad@dsg.uk.com
Jean Ellis
jme@dsg.uk.com
Paul Hyland
pfh@dsg.uk.com
Andrew Moss
adm@dsg.uk.com
Chris Wheatley
cjw@dsg.uk.com
MANCHESTERGMT
Royce Peeling Green Limited
Main Office (see other offices in St Asaph)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
The Copper Room, Deva Centre,Trinity Way, Manchester M3 7BG
T +44 161 608 0000 E info@rpg.co.uk
F +44 161 608 0001 W www.rpg.co.uk
Contact partner
Chris Slater
cslater@rpg.co.uk
International Tax contact
Jonathan Brownson
jbrownson@rpg.co.uk
Partners
Jonathan Brownson
jbrownson@rpg.co.uk
Peter Buckley
pbuckley@rpg.co.uk
Andrew Burnett
aburnett@rpg.co.uk
Martin Chatten
mchatten@rpg.co.uk
Alan Coleman
acoleman@rpg.co.uk
David McKendrick
dmckendrick@rpgwealth
management.co.uk
David Million
dmillion@rpg.co.uk
Steve Murrills
smurrills@rpg.co.uk
Phillip Owen
powen@rpgwealthmanagement.co.uk
Ian Paramor
iparamor@rpg.co.uk
Chris Poston
cposton@rpg.co.uk
Paul Randall
prandall@rpg.co.uk
Julian Redmond
jredmond@rpg.co.uk
Chris Slater
cslater@rpg.co.uk
Rod Withinshaw
rwithinshaw@rpg.co.uk
U
101
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UNITED KINGDOM
NEWCASTLEGMT
RMT Accountants and Business Advisors Ltd
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Gosforth Park Avenue,
Newcastle upon Tyne, Tyne and Wear NE12 8EG
T +44 191 256 9500 E advice@r-m-t.co.uk
F +44 191 256 9501 W www.r-m-t.co.uk
Contact partner
John Richards
john.richards@r-m-t.co.uk
Partners
Mike Pott – Managing Director
John Richards – Director
Maxine Pott – Director
Anthony Josephs – Director
Stephen Slater – Director
NEWTOWNABBEY (Northern Ireland)
GMT
Johnston Kennedy DFK
See main office in Belfast
Address
13 Mallusk Park, Mallusk Drive, Newtownabbey BT36 4GN
T +44 2890 840912 E Newtownabbey@johnstonkennedy.com
W www.johnston-kennedy.com
Contact partners
James Gage
jamesgage@johnston-kennedy.com
Pamela Henry
NORTHAMPTONGMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
Cheviot House, 49 Sheep Street, Northampton NN1 2NE
T +44 1 604 639 257 E info@cvdfk.com
F +44 845 384 9191 W www.cvdfk.com
Contact partner
Elliott S. Harris
Partners
Elliot S. Harris
eharris@cvdfk.com
+44 7977 064629 (mobile)
eharris@cvdfk.com
102
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UNITED KINGDOM.
NORWICHGMT
Rostrons
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Yare House, 62-64 Thorpe Road, Norwich, Norfolk NR1 1RY
T +44 160 361 9166 E advice@rostrons.com
F +44 160 361 9167 W www.rostrons.com
Contact partner
Elizabeth Claxton
elizabeth.claxton@rostrons.com
Partners
Elizabeth Claxton
elizabeth.claxton@rostrons.com
Michelle Raper
michelle.raper@rostrons.com
Stephen Booty
stephen.booty@rostrons.com
Shelly Clarke
shelly.clarke@rostrons.com
READINGGMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
Prospect House, 58 Queens Road, Reading, Berkshire RG1 4RP
T +44 118 952 4700 E info@cvdfk.com
F +44 118 959 8532 W www.cvdfk.com
Contact partner
Miles R. Hewitt-Boorman
Partners
David M. Clements
Richard W Frett
Miles R. Hewitt-Boorman
Ian B. Johnson
Mark D. Kinsella
Michael J McAllister
Neil R Tustian
David T Wright
mboorman@cvdfk.com
+44 7968 836916(mobile)
dclements@cvdfk.com
rfrett@cvdfk.com
mboorman@cvdfk.com
ibjohnson@cvdfk.com
mkinsella@cvdfk.com
mmcallister@cvdfk.com
ntustian@cvdfk.com
dwright@cvdfk.com
U
103
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UNITED KINGDOM.
SHEFFIELDGMT
Landin Wilcock and Co Chartered Accountants
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
68 Queen Street, Sheffield, South Yorkshire S1 1WR
T +44 114 275 4321 E kevin.parkes@landin-wilcock.co.uk
F +44 114 276 1312 W www.landin-wilcock.co.uk
Contact partner
Kevin Parkes
kevin.parkes@landin-wilcock.co.uk
International Tax contact
Michael Webster
michael.webster@landin-wilcock.co.uk
Partners
Kevin Parkes
kevin.parkes@landin-wilcock.co.uk
John Markham
john.markham@landin-wilcock.co.uk
Michael Webster
michael.webster@landin-wilcock.co.uk
Robert Grierson
robert.grierson@landin-wilcock.co.uk
SOUTHAMPTONGMT
Langdowns DFK Limited (Network Firm)
Main Office (see other offices in Andover and Basingstoke)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
Fleming Court, Leigh Road, Easteigh, Southampton,
Hampshire SO50 9PD
T +44 23 8061 3000 E nraynsford@langdownsdfk.com
F +44 23 8064 9700 W www.langdownsdfk.com
Contact partner
Neil Raynsford
nraynsford@langdownsdfk.com
International Tax contact
Graeme Lovell
glovell@langdownsdfk.com
Partners
Robert Law
rlaw@langdownsdfk.com
Neil Raynsford
nraynsford@langdownsdfk.com
Graeme Lovell
glovell@langdownsdfk.com
Graham Taylor
gtaylor@langdownsdfk.com
ST ASAPH
GMT
Royce Peeling Green Limited
See main office in Manchester
Address
Gwernigron, The Roe, St Asaph, Denbighshire LL17 0HY
T +44 1745 582933 E info@rpg.co.uk
F +44 1745 585964 W www.rpg.co.uk
Contact partner
Phillip Owen
powen@rpgwealthmanagement.co.uk
104
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UNITED KINGDOM
STEVENAGEGMT
Chantrey Vellacott DFK LLP (Network Firm)
See main office in London
Address
73-75 High Street, Stevenage, Hertfordshire SG1 3HR
T +44 1438 741147 E info@cvdfk.com
F +44 1438 741337 W www.cvdfk.com
Contact partner
Mark F. Stevens
Partners
Mark F. Stevens
mstevens@cvdfk.com
+44 7813 112674 (mobile)
mstevens@cvdfk.com
Uruguay
MONTEVIDEO GMT -3
CCP Asociados (Correspondent Member)
Accounting I Tax I Business Consulting I Law I Personal Finance
Address
Ituzaingó No 1312, Office 101, Montevideo CP 11000
T +598 2915 3140
E estudio@ccp.com.uy
+598 2915 4146 W www.ccp.com.uy
F +598 2915 4146
Contact partner
Cosme Correa
ccorrea@ccp.com.uy
Partners
Cosme Correa
ccorrea@ccp.com.uy
Liliana Pereira Carabajal lpereira@ccp.com.uy
United states of america
For country assistance:
DFK International/USA
Address
1025 Thomas Jefferson Street NW, Suite 500 East, Washington DC 20007
T +1 202 452 1588
E exec@dfkusa.com
F +1 202 833 3636
W www.dfkusa.com
Contact partner
Graham Hauck
+1 202 521 6725 (mobile)
(Executive Director)
ghauck@dfkusa.com
U
105
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U.s.a.
ALASKA, Anchorage GMT -9
Swalling & Associates P.C.
Main Office
Accounting I Audit I Tax I Business Consulting
Address
3201 C Street, Suite 405, Anchorage, AK 99503
T +1 907 563 7977
E c.swalling@swallingcpas.com
F +1 907 561 7683
W www.swallingcpas.com
Contact partner
J. C. (Chris) Swalling c.swalling@swallingcpas.com
Partners
Gary N. Dixon
g.dixon@swallingcpas.com
Wayne D. Eski
wdeski@swallingcpas.com
Swalling & Associates P.C.
Other Office
Address
851 E. Westpoint Drive, Suite 108, Wasilla, AK 99654
T +1 907 376 1272
E c.swalling@swallingcpas.com
F +1 907 373 1272
W www.swallingcpas.com
Contact partner
Gary N. Dixon
g.dixon@swallingcpas.com
International Tax contact
J. C. (Chris) Swalling c.swalling@swallingcpas.com
CALIFORNIA, Irvine GMT -8
RJI Ramirez Jimenez International CPAs
Accounting I Audit I Tax I Business Consulting
Address
1900 Main Street, Suite 375, Irvine, CA 92614
T +1 949 852 1600
E fjimenez@rjicpas.com
F +1 949 852 1606
W www.rjicpas.com
Contact partner
Fernando R. Jimenez fjimenez@rjicpas.com
International Tax contact
Manuel J. Ramirez
mramirez@rjicpas.com
Partners
Manuel J. Ramirez
mramirez@rjicpas.com
Fernando R. Jimenez fjimenez@rjicpas.com
Dave Sherwood
dsherwood@rjicpas.com
Gordon MacLean
gmaclean@rjicpas.com
106
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U.s.a.
CALIFORNIA, San Francisco GMT -8
Shea Labagh Dobberstein Certified Public Accountants, Inc.
Main Office (see other office in California)
Accounting I Audit I Tax I Business Consulting I Litigation Support
Address
505 Montgomery Street, Fifth Floor, San Francisco, CA 94111
T +1 415 397 4444
E jim@sldcpa.com
F +1 415 981 0898
W www.sldcpa.com
Contact partners
James Dobberstein
jdobberstein@sldcpa.com
Robert Zurcher
bzurcher@sldcpa.com
Partners
Richard Baker
rbaker@sldcpa.com
John Carlevaris
jcarlevaris@sldcpa.com
James Dobberstein
jdobberstein@sldcpa.com
Nancy Ferrell
nferrell@sldcpa.com
Edward Hanley
ehanley@sldcpa.com
Gregory Labagh
greg@sldcpa.com
Ronald Simonian
rsimonian@sldcpa.com
Robert Zurcher
bzurcher@sldcpa.com
CALIFORNIA, San Mateo GMT -8
Shea Labagh Dobberstein Certified Public Accountants, Inc.
See other office in California
Address
1700 S. El Camino Real, Suite 500 San Mateo, CA 94402
T +1 650 579 7200
E jim@sldcpa.com
F +1 650 579 1041
W www.sldcpa.com
Contact partners
Nancy Ferrell
nferrell@sldcpa.com
Ronald Simonian
rsimonian@sldcpa.com
CALIFORNIA, Santa Rosa (San Francisco Bay Area) GMT -8
Zainer Rinehart Clarke, CPAs
Main Office (see other office in California)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
3510 Unocal Place, Suite 350, Santa Rosa, CA 95403
T +1 707 525 1163
E zrc@zrccpas.com
F +1 707 525 0331
W www.zrccpas.com
Contact partner
Betsy Stewart
bstewart@zrccpas.com
International contact
Linda Kachiu
lkachiu@zrccpas.com
International Tax contact
Betsy Stewart
bstewart@zrccpas.com
Partners
Betsy Stewart
bstewart@zrccpas.com
Linda Kachiu
lkachiu@zrccpas.com
Linda Lampson
llampson@zrccpas.com
Meredith Rennie
mrennie@zrccpas.com
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U.s.a.
CALIFORNIA, Wine Country GMT -8
Zainer Rinehart Clarke, CPAs
See main office in California
Address
1344 Adams Street, St. Helena, CA 94574
T +1 707 525 1163
E zrc@zrccpas.com
F +1 707 525 0331
W www.zrccpas.com
Contact partner
Betsy Stewart
bstewart@zrccpas.com
COLORADO, Boulder GMT -7
Ehrhardt Keefe Steiner & Hottman P.C.
See main office in Denver
Address
1155 Canyon Boulevard, Suite 400, Boulder, CO 80302
T +1 303 448 7000
E jcowgill@eksh.com
F +1 303 448 7009
W www.eksh.com
Contact partner
James R. Cowgill
jcowgill@eksh.com
COLORADO, Colorado Springs GMT -7
Stockman Kast Ryan + Co. LLP
Accounting I Audit I Tax I Business Consulting
Address
102 N Cascade Avenue, Suite 400, Colorado Springs, CO 80903
T +1 719 630 1186
E dkast@skrco.com
F +1 719 630 1187
W www.skrco.com
Contact partner
David Kast
dkast@skrco.com
Partners
Marilue Beverly
mbeverly@skrco.com
Ellen Fisher
efisher@skrco.com
Steve Hochstetter
shochstetter@skrco.com
Judy Kaltenbacher
jkaltenbacher@skrco.com
David Kast
dkast@skrco.com
Michael Rowe
mrowe@skrco.com
Eric Ryan
eryan@skrco.com
Keith Stockman
kstockman@skrco.com
Jeff Talus
jtalus@skrco.com
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U.s.a.
COLORADO, Denver GMT -7
Ehrhardt Keefe Steiner & Hottman P.C.
Main Office (see other offices in Colorado)
Accounting I Audit I Tax I Business Consulting
Address
7979 East Tufts Avenue, Suite 400, Denver, CO 80237
T +1 303 740 9400
E bhottman@eksh.com
F +1 303 740 9009
W www.eksh.com
Contact partner
Robert B. Hottman
bhottman@eksh.com
International Tax contact
Ken Berkeley
kberkeley@eksh.com
Partners
Joseph J. Adams
jadams@eksh.com
Douglas R. Askam
daskam@eksh.com
Joanne A. Baginski
jbaginski@eksh.com
Ken W. Berkeley
kberkeley@eksh.com
Joseph R. Bertsch
jbertsch@eksh.com
Robert C. Bond
bbond@eksh.com
Kreg A. Brown
kbrown@eksh.com
Shane E. Brown
sbrown@eksh.com
John R. Browne
jbrowne@eksh.com
Melissa M. Brownstein mbrownstein@eksh.com
Judy A. Cain
jcain@eksh.com
Craig Choun
cchoun@eksh.com
James R. Cowgill
jcowgill@eksh.com
John Devore
jdevore@eksh.com
Justin W. Dodge
jdodge@eksh.com
Philip E. Doty
pdoty@eksh.com
Paul K. Edwards
pedwards@eksh.com
Lori D. Gibson
lgibson@eksh.com
Michael W. Grell
mgrell@eksh.com
Gaylen R. Hansen
ghansen@eksh.com
Howard Y. Harris
hharris@eksh.com
Brent S. Hendricks
bhendricks@eksh.com
Yvonne Z. Hergett
vhergett@eksh.com
Ann E. Hinkins
ahinkins@eksh.com
Robert B. Hottman
bhottman@eksh.com
William E. Keefe
bkeefe@eksh.com
Kelly Kozeliski
kkozeliski@eksh.com
Gordon J. Lycas
glycas@eksh.com
R.J. McArthur
rmcarthur@eksh.com
Sean McBride
smcbride@eksh.com
Patrick McFarlen
pmcfarlen@eksh.com
Brad R. McQueen
bmcqueen@eksh.com
Kent McSparran
kmcsparran@eksh.com
Lisa M. Meacham
lmeacham@eksh.com
Lori D. Nelson
lnelson@eksh.com
Christopher M. Otto
cotto@eksh.com
Brent J. Peterson
bpeterson@eksh.com
Douglas P. Reeb
dreeb@eksh.com
Drew Rice
drice@eksh.com
Steven L. Schenbeck sschenbeck@eksh.com
Ryan D. Sells
rsells@eksh.com
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U.s.a.
Partners (continued)
Sandra L. Shoemaker
Douglas M. Slaybaugh
Dean M. Smith
Andrew J. Steger
David J. Steiner
Randy R. Strandberg
Eric Stutz
Jason M. Wagner
Jefferey S. Watkins
Karla E. Whittenburg
Karen Winkelman
sshoemaker@eksh.com
dslaybaugh@eksh.com
dsmith@eksh.com
asteger@eksh.com
dsteiner@eksh.com
rstrandberg@eksh.com
estutz@eksh.com
jwagner@eksh.com
jwatkins@eksh.com
kwhittenburg@eksh.com
kwinkelman@eksh.com
COLORADO, Fort Collins GMT -7
Ehrhardt Keefe Steiner & Hottman P.C.
See main office in Denver
Address
1321 Oakridge Drive, Fort Collins, CO 80525
T +1 970 282 5400
E cotto@eksh.com
F +1 970 282 5499
W www.eksh.com
Contact partner
Christopher M. Otto
cotto@eksh.com
GEORGIA, Atlanta GMT -5
Bennett Thrasher P.C.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
3625 Cumberland Blvd., Suite 1000, Atlanta, GA 30339
T +1 770 396 2200
E mdukes@btcpa.net
F +1 770 390 0394
W www.btcpa.net
www.btcpa.net
Contact partner
Michael Dukes
mdukes@btcpa.net
International contact
Scott Hazy
shazy@btcpa.net
Shareholders
Torie Barry
tbarry@btcpa.net
Richard Bartolanzo
rbartolanzo@btcpa.net
Rick Bennett
rbennett@btcpa.net
Patrick Braley
pbraley@btcpa.net
Jeff Call
jcall@btcpa.net
Linda Christensen
lchristensen@btcpa.net
Michael Dukes
mdukes@btcpa.net
Vince Eget
veget@btcpa.net
Jeff Eischeid
jeischeid@btcpa.net
Anton Hayward
ahayward@btcpa.net
Scott Hazy
shazy@btcpa.net
Scott Hutchinson
shutchinson@btcpa.net
Tom Jollay
tjollay@btcpa.net
Tim Kelly
tkelly@btcpa.net
Adrian Loud
aloud@btcpa.net
Peter Stathopoulos
pstathopoulos@btcpa.net
Jonathan Swartz
jswartz@btcpa.net
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Shareholders (continued)
Lindsey Sykes
Ken Thrasher
Gary Weld
Trey Webb
Patrick Williams
Shareholders Emeriti
Lyn Reagan
Cary Rodin
lsykes@btcpa.net
kthrasher@btcpa.net
gweld@btcpa.net
twebb@btcpa.net
pwilliams@btcpa.net
lreagan@btcpa.net
crodin@btcpa.net
U.s.a.
ILLINOIS, Chicago GMT -6
Frost Ruttenberg & Rothblatt P.C.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
55 East Jackson Boulevard, Suite 640, Chicago, IL 60604
T +1 847 236 1111
E info@frrCPAs.com
F +1 847 236 1155
W www.frrCPAs.com
Contact partner
Richard Sgarlata
rsgarlata@frrCPAs.com
ILLINOIS, Deerfield GMT -6
Frost Ruttenberg & Rothblatt P.C.
Main Office (see other office in Illinois)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
111 S. Pfingsten Road, Suite 300, Deerfield, IL 60015
T +1 847 236 1111
E info@frrCPAs.com
F +1 847 236 1155
W www.frrCPAs.com
Contact partner
Richard Sgarlata
rsgarlata@frrCPAs.com
Partners
Betsy Anderson
banderson@frrCPAs.com
Gary Barron
gbarron@frrCPAs.com
Cary Buxbaum
cbuxbaum@frrCPAs.com
Theodore Bokios
tbokios@frrCPAs.com
Garry Chankin
gchankin@frrCPAs.com
Robert Cohen
rcohen@frrCPAs.com
Tim Crosby
tcrosby@frrCPAs.com
Noshir Daruwalla
ndaruwalla@frrCPAs.com
Jennifer Deloy
jdeloy@frrCPAs.com
Cary Drazner
cdrazner@frrCPAs.com
Lisa Hanlon
lhanlon@frrCPAs.com
Eliezer Hildeshaim
ehildeshaim@frrCPAs.com
Steve Lavenda
slavenda@frrCPAs.com
Scott Manson
smanson@frrCPAs.com
Gary Rose
grose@frrCPAs.com
Arthur Rothblatt
arothblatt@frrCPAs.com
Richard Sgarlata
rsgarlata@frrCPAs.com
Steven Silberman
ssilberman@frrCPAs.com
Jeffrey Singer
jsinger@frrCPAs.com
Kimberly Waite
kwaite@frrCPAs.com
Steven Wintersteen
swintersteen@frrCPAs.com
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U.s.a.
MARYLAND, Baltimore GMT -5
Ellin & Tucker, Chartered
Main Office (see other offices in Maryland and Washinton D.C.)
Accounting I Audit I Tax I Business Consulting
Address
100 South Charles Street, Suite 1300, Baltimore, MD 21201
T +1 410 727 5735
E ebrake@etnet.com
F +1 410 727 1405
W www.etnet.com
Contact partner
Edwin R. Brake
ebrake@etnet.com
Directors
W. Streett Baldwin sbaldwin@etnet.com
Edwin R. Brake
ebrake@etnet.com
Todd A. Feuerman
tfeuerman@etnet.com
Harold I. Hackerman
hhackerman@etnet.com
Carl Kampel
ckampel@etnet.com
Joel H. Kaye
jkaye@etnet.com
Steven King
sking@etnet.com
Steven S. Manekin
smanekin@etnet.com
Michael Strauss
mstrauss@etnet.com
R. Christopher Rosenthal crosenthal@etnet.com
Meyer T. Wolman
mwolman@etnet.com
MARYLAND, Belcamp GMT -5
Ellin & Tucker, Chartered
See main office in Maryland
Address
Suite 302, 4692 Millenium Drive, Belcamp, MD 21017-1535
T +1 410 272 1680
E ebrake@etnet.com
F +1 410 272 4290
W www.etnet.com
Contact partner
Edwin R. Brake
ebrake@etnet.com
MARYLAND, Frederick GMT -5
Ellin & Tucker, Chartered
See main office in Maryland
Address
30 West Patrick Street, Suite 105, Frederick, MD 21701-5589
T +1 301 696 1926
E dschriver@etnet.com
F +1 301 696 1933
W www.etnet.com
Contact partner
David D. Schriver Jr
dschriver@etnet.com
112
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U.s.a.
MASSACHUSSETS, Boston GMT -5
Clarke, Snow & Riley LLP
Accounting I Audit I Tax I Business Consulting
Address
25 Newport Avenue Extension, Quincy, MA 02171
T +1 617 773 9944
E tc@csrk.com
F +1 617 773 9292
W www.csrk.com
Contact partner
Thomas Clarke
tc@csrk.com
International Tax contact
Mark S. Kozol
msk@csrk.com
Partners
Thomas Clarke
tc@csrk.com
William T. Riley
wtr@csrk.com
Mark S. Kozol
msk@csrk.com
MINNESOTA, Edina GMT -5
Abdo, Eick & Meyers LLP
Main Office (see other offices in Minnesota)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
5201 Eden Avenue, Suite 250, Edina, MN 55436
T +1 952 835 9090
E steven.mcdonald@aemcpas.com
F +1 952 835 3261
W www.aemcpas.com
Contact partner
Steven R. McDonald
steven.mcdonald@aemcpas.com
Partners
John Abdo ‘Jack’
jack.abdo@aemcpas.com
Jay Abdo
jay.abdo@aemcpas.com
Andrew Berg
andrew.berg@aemcpas.com
Scott Danger
scott.danger@aemcpas.com
Brad Falteysek
brad.falteysek@aemcpas.com
Kevin Kalal
kevin.kalal@aemcpas.com
Allen Landgraff
allen.landgraff@aemcpas.com
Erik Leagjeld
erik.leagjeld@aemcpas.com
Douglas McDonald
douglas.mcdonald@aemcpas.com
Steven McDonald
steven.mcdonald@aemcpas.com
Kyle Meyers
kyle.meyers@aemcpas.com
Judd Nordquist
judd.nordquist@aemcpas.com
Thomas Olinger
thomas.olinger@aemcpas.com
Andrew Thom
andrew.thom@aemcpas.com
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U.s.a.
MINNESOTA, Mankato GMT -5
Abdo, Eick & Meyers LLP
See main office in Minnesota
Address
PO Box Address
11 Civic Center Plaza PO Box 3166
Suite 300, Mankato, MN 56002-316
Mankato, MN 56002
T +1 507 625 2727
E erik.leagjeld@aemcpas.com
F +1 507 388 9139
W www.aemcpas.com
Contact partner
Erik Leagjeld
erik.leagjeld@aemcpas.com
MISSOURI, St. Louis GMT -6
Huber, Ring, Helm & Co. P.C.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
PO Box Address
1600 South Brentwood Blvd. PO Box 89
St. Louis, MO 63144 St. Louis, MO 63144-0089
T +1 314 962 0300
E thom@hrh-advantage.com
F +1 314 963 1466
W www.hrh-advantage.com
Contact partner
Thomas S. Helm, Sr.
Partners
Thomas S. Helm, Sr.
James D. Huber
Michael D. Souders
John W. Lindbloom
Larry W. McGowen
Derek A. Barnard
114
thom@hrh-advantage.com
+1 314 962 0300
thom@hrh-advantage.com
jhuber@hrh-advantage.com
msouders@hrh-advantage.com
jlindbloom@hrh-advantage.com
mcgowen@hrh-advantage.com
dbarnard@hrh-advantage.com
NEVADA, Las Vegas GMT -8
Piercy, Bowler, Taylor & Kern
Main Office (see other office in Utah)
Accounting I Audit I Tax I Business Consulting
Address
6100 Elton Avenue, Suite 1000, Las Vegas, NV 89107
T +1 702 384 1120
E lrpiercy@pbtk.com
F +1 702 870 2474
W www.pbtk.com
Contact partner
L. Ralph Piercy lrpiercy@pbtk.com
Partners
Jim Andrus
jandrus@pbtk.com
Tom Donohue
tomd@pbtk.com
Jeff Edwards
jedwards@pbtk.com
Michael Kern
mkern@pbtk.com
William Nelson
bnelson@pbtk.com
Kelly Parker
kparker@pbtk.com
L. Ralph Piercy lrpiercy@pbtk.com
Scott Taylor
staylor@pbtk.com
Jim Wilcox
jwilcox@pbtk.com
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U.s.a.
NEW JERSEY GMT -5
Friedman LLP
See main office in New York, New York City
Address
618 Route 9 South, Cape May Court House, NJ 08210
T +1 609 398 6194
E info@friedmanllp.com
F +1 609 465 7020
W www.friedmanllp.com
Contact partners
Douglas J. Heun
dheun@friedmanllp.com
Audrey J. Sherrick
asherrick@friedmanllp.com
Debra Parker
dparker@@friedmanllp.com
Address
327 Central Avenue, Linwood, NJ 08221
T +1 609 927 2222
E info@friedmanllp.com
F +1 609 653 0675
W www.friedmanllp.com
Contact partners
Debra Parker
dparker@friedmanllp.com
Audrey J. Sherrick
asherrick@friedmanllp.com
Douglas J. Heun
dheun@friedmanllp.com
Address
77 Route 37 West,Toms River, NJ 08755
T +1 732 818 9180
E info@friedmanllp.com
F +1 732 818 9633
W www.friedmanllp.com
Contact partner
David Waddington
dwaddington@friedmanllp.com
Address
100 Eagle Rock Avenue, Suite 200, East Hanover, NJ 07936
T +1 973 929 3500
E info@friedmanllp.com
F +1 973 929 3501
W www.friedmanllp.com
Contact partner
Jeffrey Zudeck
jzudeck@friedmanllp.com
Partners
Andrew M. Chavkin
achavkin@friedmanllp.com
Barry Eckenthal
beckenthal@friedmanllp.com
Marc P. Eidelberg
meidelberg@friedmanllp.com
Robert E. Fiorentino
rfiorentino@friedmanllp.com
Stephen R. Friedman sfriedman@friedmanllp.com
Michael Goldman
mgoldman@friedmanllp.com
Richard A. Klass
rklass@friedmanllp.com
Scott R. Krieger
skrieger@friedmanllp.com
Scott Maier
smaier@friedmanllp.com
Jonathan E. Perelman jperelman@friedmanllp.com
C. Christopher Smith csmith@friedmanllp.com
Barry S. Sziklay
bsziklay@friedmanllp.com
Scott Testa
stesta@friedmanllp.com
U
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U.s.a.
Address
4th Floor, 301 Lippincott Drive, Suite J, Marlton, NJ 08053
T +1 856 355 5900
E info@friedmanllp.com
F +1 856 396 0022
W www.friedmanllp.com
Contact partner
Carl Bagell
cbagell@friedmanllp.com
Partners
David Firestone
dfirestone@friedmanllp.com
Glenn Josephs
gjosephs@friedmanllp.com
Neil Levine
nlevine@friedmanllp.com
Marc G. Nochimson
mnochimson@friedmanllp.com
Michael Saccomanno msaccomanno@friedmanllp.com
Jason Tang
jtang@friedmanllp.com
Beijing Office
Address
Room 505 E, Building B, No. 6 Yard of Xiaozhuang, Chaoyang Road,
Chaoyang District, Beijing 10026, People's Republic of China
T +010 6591 8968
E info@friedmanllp.com
W www.friedmanllp.com
Contact partners
Jason Tang
jtang@friedmanllp.com
Eddie Wong
ewong@friedmanllp.com
NEW YORK, Albany GMT -5
Staff Ciampino & Company P.C.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
10 Colvin Avenue, Albany, NY 12206
T +1 518 459 9205
E dciampino@staffciampino.com
F +1 518 459 1395
W www.staffciampino.com
Contact partner
Daniel A. Ciampino
dciampino@staffciampino.com
Partners
Jeffrey M. Canastra
jcanastra@staffciampino.com
Daniel A. Ciampino
dciampino@staffciampino.com
Neil P. Goca
ngoca@staffciampino.com
Jami L. Olsen
jolsen@staffciampino.com
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U.s.a.
NEW YORK, Long Island GMT -5
Friedman LLP
See main office in New York, New York City
Address
Suite 510, 50 Charles Lindbergh Rd., Uniondale, Long Island, NY
11553
T +1 516 281 9100
E info@friedmanllp.com
F +1 516 281 9101
W www.friedmanllp.com
Contact partner
Michael Gaines
mgaines@friedmanllp.com
Partners
Joseph Ammirati
jammirati@friedmanllp.com
Linda N. Heaney
lheaney@friedmanllp.com
Barry M. Marin
bmarin@friedmanllp.com
David P. McKelvey
dmckelvey@friedmanllp.com
Lawrence Weiser
lweiser@friedmanllp.com
Jeffrey Weiss
jweiss@friedmanllp.com
Holtz Rubenstein Reminick LLP
Main Office (see other office in New York, New York City)
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
125 Baylis Road, Suite 300, Melville, Long Island, NY 11747-3823
T +1 631 752 7400
E info@hrrllp.com
F +1 631 752 1742
W www.hrrllp.com
Contact partner
Barry Garfield
bgarfield@hrrllp.com
International contact
John Basile
jbasile@hrrllp.com
International Tax contacts
Todd Hedgpeth
thedgpeth@hrrllp.com
Rick Margaroli
rmargaroli@hrrllp.com
Partners
Paul E. Becht
pbecht@hrrllp.com
Francis J. Candia
fcandia@hrrllp.com
Gary P. Carpenter
gcarpenter@hrrllp.com
Lori A. Catapano
lcatapano@hrrllp.com
Harold L. Deiters III
hdeiters@hrrllp.com
Patrick J. Fahey
pfahey@hrrllp.com
Barry Garfield
bgarfield@hrrllp.com
Neil Geschwind
ngeschwind@hrrllp.com
John Ingrassia
jingrassia@hrrllp.com
Arnold L. Haskell
ahaskell@hrrllp.com
Philip H. Kanyuk
pkanyuk@hrrllp.com
Ellen M. Labita
elabita@hrrllp.com
Timothy W. Mulcahy
tmulcahy@hrrllp.com
Gordon M. Siess
gsiess@hrrllp.com
Andrew J. Vuono
avuono@hrrllp.com
U
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U.s.a.
NEW YORK, New York City GMT -4
Friedman LLP
Main Office (see other offices in Beijing, New Jersey and New York, Long Island)
Accounting I Audit I Tax I Business Consulting
Address
1700 Broadway, New York City, NY 10019
T +1 212 842 7000
E info@friedmanllp.com
F +1 212 842 7001
W www.friedmannllp.com
Contact partner
Bruce Madnick
bmadnick@friedmanllp.com
(Managing Partner)
International contact
Andrew Chavkin
achavkin@friedmanllp.com
International Tax contact
Ryan Dudley (Principal) rdudley@friedmanllp.com
Partners
Michele Amato
mamato@friedmanllp.com
Frederick R. Berk
fberk@friedmanllp.com
Phillip A. Bottari
pbottari@friedmanllp.com
Robert Charron
rcharron@friedmanllp.com
Muriel Cheng
mcheng@friedmanllp.com
Joseph A. Crivelli
jcrivelli@friedmanllp.com
Neil W. Ehrenkrantz
nehrenkrantz@friedmanllp.com
Bruce Fisher
bfisher@friedmanllp.com
Ronald Frimmer
rfrimmer@friedmanllp.com
Michael Gaines
mgaines@friedmanllp.com
Jay H. Goldberg
jgoldberg@friedmanllp.com
Jay L. Goldstein
jgoldstein@friedmanllp.com
Harriet Greenberg
hgreenberg@friedmanllp.com
Linda N. Heaney
lheaney@friedmanllp.com
Richard G. Hoffman
rhoffman@friedmanllp.com
Kevin M. Hyams
khyams@friedmanllp.com
Robert C. Meier
rmeier@friedmanllp.com
Jeffrey Mestel
jmestel@friedmanllp.com
Theodore Port
tport@friedmanllp.com
Jeffrey Stavin
jstavin@friedmanllp.com
Jason Tang
jtang@friedmanllp.com
Eddie Wong
ewong@friedmanllp.com
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Holtz Rubenstein Reminick LLP
See main office in New York, Long Island
Address
One Penn Plaza, Suite 3000, New York, NY 10119
T +1 212 697 6900
E info@hrrllp.com
F +1 212 490 1412
W www.hrrllp.com
Contact partner
Barry Garfield
bgarfield@hrrllp.com
International contact
John Basile
jbasile@hrrllp.com
Partners
Stephen Aponte
saponte@hrrllp.com
John Basile
jbasile@hrrllp.com
Renee M. Eickholt
reickholt@hrrllp.com
Paul Finegan
pfinegan@hrrllp.com
Jerry Glassman
jglassman@hrrllp.com
Lily Hui
lilyhui@hrrllp.com
Joel R. Podgor
jpodgor@hrrllp.com
Andrew M. Schneider aschneider@hrrllp.com
Randi A. Schuster
rschuster@hrrllp.com
Jean-Paul Schwartz
jschwartz@hrrllp.com
Susan Teicher
steicher@hrrllp.com
Andrew H. Weiss
aweiss@hrrllp.com
Patrick Yu
patrickyu@hrrllp.com
U.s.a.
NORTH CAROLINA, Greensboro GMT -5
Bernard Robinson & Company LLP
Accounting I Audit I Tax I Business Consulting
Address
PO Box Address
1501 Highwoods Blvd. Po Box 19608
Suite 300, Greensboro, NC 27419-9608
Greensboro, NC 27410
T +1 336 294 4494
E info@brccpa.com
F +1 336 294 4495
W www.brccpa.com
Contact partner
Patricia Price
pprice@brccpa.com
Partners
Victor Blackburn
vblackburn@brccpa.com
Gary Hahn
ghahn@brccpa.com
Daniel Hayes
dhayes@brccpa.com
Lory Kelley
lkelley@brccpa.com
Tracey Murphy
tmurphy@brccpa.com
Wade Pack
wpack@brccpa.com
Patrica Price
pprice@brccpa.com
Freddy Robinson
frobinson@brccpa.com
Rhonda Skiles
rskiles@brccpa.com
Tim Smith
tsmith@brccpa.com
Kevin Witriol
kwitriol@brccpa.com
U
119
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U.s.a.
OHIO, Cincinnati GMT -5
Mellott & Mellott, P.L.L.
Accounting I Audit I Tax I Business Consulting
Address
312 Elm Street, Suite 1250, Cincinnati, OH 45202
T +1 513 241 2940
E donjr@mellottcpa.com
F +1 513 241 0712
W www.mellottcpa.com
Contact partner
Donald L. Mellott, Jr.
Partners
Gregory A. Deyhle
Matthew G. Juengling
Donald L. Mellott Jr.
John P. Mellott
Thomas R. Meyer
Richard J. Rumpler
donjr@mellottcpa.com
+1 513 382 8440 (mobile)
gdeyhle@mellottcpa.com
mattj@mellottcpa.com
donjr@mellottcpa.com
jmellott@mellottcpa.com
tmeyer@mellottcpa.com
rrumpler@mellottcpa.com
OREGON, Portland GMT -8
Geffen, Mesher & Company P.C.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
888 S.W. Fifth Avenue, Suite 800, Portland, OR 97204
T +1 503 221 0141
E mrompa@gmco.com
F +1 503 227 7924
W www.gmco.com
Contact shareholder
Michael A. Rompa
Shareholders
David E. Adams
Thomas M. Anderson
Raymond C. Cheung
Stanley D. Geffen
Richard L. Hawkins
John T. Lorenz
Michael L. Lortz
Douglas R. Lovett
Billy M. Morgan
Daniel M O’Leary
Tony A. Pizzuti
David S. Porter
Michael A. Rompa
mrompa@gmco.com
+1 503 445 3342 (direct line)
dadams@gmco.com
tanderson@gmco.com
rcheung@gmco.com
sgeffen@gmco.com
rhawkins@gmco.com
jlorenz@gmco.com
mlortz@gmco.com
dlovett@gmco.com
bmorgan@gmco.com
doleary@gmco.com
tpizzuti@gmco.com
dporter@gmco.com
mrompa@gmco.com
120
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u.S.a.
PENNSYLVANIA, Pittsburgh GMT -5
KFMR Katz Ferraro McMurtry P.C.
Accounting I Audit I Tax I Business Consulting
Address
300 Benedum-Trees Building, 223 Fourth Avenue, Pittsburgh, PA 15222
T +1 412 471 0200
E jmcmurtry@kfmr.com
F +1 412 471 0672
W www.kfmr.com
Contact partner
John R. McMurtry
jmcmurtry@kfmr.com
Partners
John R. McMurtry
jmcmurtry@kfmr.com
Peter C. Ferraro
pferraro@kfmr.com
Joel W. Katz
jkatz@kfmr.com
Mark H. Bronder
mbronder@kfmr.com
David J. Pieton
dpieton@kfmr.com
RHODE ISLAND, Providence GMT -5
Restivo Monacelli LLP
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
36 Exchange Terrace, Providence, RI 02903
T +1 401 273 7600
E erestivo@rm-llp.com
F +1 401 421 6799
W www.rm-llp.com
Contact partner
Edmund Restivo Jr.
Partners
Edmund Restivo Jr.
Jack Cacchiotti
Brian Frenette
Kevin Hundley
Helder Medeiros
Steve Monacelli
Anthony Vernaglia
Thomas Westgate
erestivo@rm-llp.com
+1 401 273 7600
erestivo@rm-llp.com
jcacchiotti@rm-llp.com
bfrenette@rm-llp.com
khundley@rm-llp.com
hmedeiros@rm-llp.com
smonacelli@rm-llp.com
avernaglia@rm-llp.com
twestgate@rm-llp.com
U
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U.S.A
TEXAS, Fort Worth GMT -6
Sanford, Baumeister & Frazier LLP
Main Office (see other office in Texas)
Accounting I Audit I Tax I Business Consulting
Address
512 Main Street, Suite 1500, Fort Worth, TX 76102
T +1 817 877 5000
E rick.baumeister@sbf-cpa.com
F +1 817 877 5330
W www.sbf-cpa.com
Contact partner
Richard T. ("Rick") Baumeister Jr. rick.baumeister@sbf-cpa.com
International Tax contact
Allyson B. Baumeister allyson.baumeister@sbf-cpa.com
Partners
Richard T. ("Rick") Baumeister Jr. rick.baumeister@sbf-cpa.com
Allyson B. Baumeister allyson.baumeister@sbf-cpa.com
Brian D. Jenke
brian.jenke@sbf-cpa.com
Angelica J. ("Angie") Moss angie.moss@sbf-cpa.com
Susan S. Roberts
susan.roberts@sbf-cpa.com
TEXAS, Houston GMT -6
EEPB, P.C.
Accounting I Audit I Tax I Business Consulting
Address
1333 West Loop South, Ste 1400, Houston, TX 77027
T +1 713 622 0016
E steve.parkhill@eepb.com
F +1 713 622 5527
W www.eepb.com
Contact partner
Steven L. Parkhill
steve.parkhill@eepb.com
International contact
Larry F. McCrary
larry.mccrary@eepb.com
International Tax contact
Dawn M. Beatty
dawn.beatty@eepb.com
Partners
Melvin C. Brackendorff bo.brackendorff@eepb.com
Michael B. Easley
mike.easley@eepb.com
Steve Edwards
steve.edwards@eepb.com
Nicholas D. Endres
nicholas.endres@eepb.com
William H. Hoffman
bill.hoffman@eepb.com
Catherine J. C. Lightfoot catherine.lightfoot@eepb.com
Douglas Louk
douglas.louk@eepb.com
Larry F. McCrary
larry.mccrary@eepb.com
Steven L. Parkhill
steve.parkhill@eepb.com
Michael L. Parmenter michael.parmenter@eepb.com
J. Michael Wagner michael.wagner@eepb.com
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U.S.A.
TEXAS, North Dallas GMT -6
Sanford, Baumeister & Frazier LLP
See main office in Texas
Address
4004 Beltline Road, Suite 235, Addison, TX 75001
T +1 972 385 3180
E rick.baumeister@sbf-cpa.com
F +1 972 385 3389
W www.sbf-cpa.com
Contact partner
Richard T. ("Rick") Baumeister Jr. rick.baumeister@sbf-cpa.com
Partners
Richard T. ("Rick") Baumeister Jr. rick.baumeister@sbf-cpa.com
Donna J. Hugly
donna.hugly@sbf-cpa.com
Angelica J. ("Angie") Moss angie.moss@sbf-cpa.com
UTAH, Salt Lake City GMT -8
Piercy, Bowler, Taylor & Kern
See main office in Nevada
Address
9980 South 300 West, Suite 200, Sandy, UT 84070
T +1 801 990 1120
E jandrus@pbtk.com
F +1 801 285 7401
W www.pbtk.com
Contact partner
Jim Andrus
jandrus@pbtk.com
Partner
Jim Andrus
jandrus@pbtk.com
WASHINGTON D.C. GMT -5
Ellin & Tucker, Chartered
See main office in Maryland
Address
655 15th Street NW, Suite 250, Washington DC 20005
T +1 202 638 0902
E crosenthal@etnet.com
F +1 202 638 4311
W www.etnet.com
Contact partner
R. Christopher Rosenthal crosenthal@etnet.com
U
123
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U.S.A.
WASHINGTON, Seattle GMT -7
Bader Martin P.S.
Accounting I Audit I Tax I Business Consulting I Personal Finance
Address
1000 Second Avenue, 34th Floor, Seattle, WA 98104
T +1 206 621 1900
E wsmith@badermartin.com
F +1 206 682 1874
W www.badermartin.com
Contact partner
Walter R. Smith
wsmith@badermartin.com
Partners
Steven B. Bishop
sbishop@badermartin.com
Mary E. Dickinson
mdickinson@badermartin.com
Rod K. Fujita
rfujita@badermartin.com
Mark Hanson
mhanson@badermartin.com
Susan B. Queary
squeary@badermartin.com
Lawrence R. Ross
lross@badermartin.com
Walter R. Smith
wsmith@badermartin.com
David A. Stiefel
dstiefel@badermartin.com
Allan G. Steinman
asteinman@badermartin.com
Chris W. Strand
cstrand@badermartin.com
Bart H. Wilson
bwilson@badermartin.com
Vanuatu
PORT VILA GMT +11
AJC – Vanuatu (Correspondent Member)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
1276 Lini Highway, BP 1276, Port Vila
T +678 24 404
E contact@ajc-vanuatu.com
+678 77 44 500 W www.ajc-vanuatu.com
F +678 23 692
Contact partner
Martin St. Hilaire
martin@ajc-vanuatu.com
Partners
Martin St. Hilaire
martin@ajc-vanuatu.com
Paul de Montgolfier
paul@ajc-vanuatu.com
124
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Venezuela
VENEZUELA
CARACAS GMT +7
DFK Camero, Romero y Asociados (Network Firm)
Accounting I Audit I Tax I Business Consulting I Law I Personal Finance
Address
Multicentro Empresarial Del Este Edificio Miranda, Torre A,
Piso 4, Oficina A-41, Caracas
T +58 212 2678091 E dfkcamerome@cantv.net
+58 212 2666815
F +58 212 2672738
Contact partner
Oswaldo Camero
Partners
Oswaldo Camero
Vietnam
HANOI GMT +7
DFK Vietnam (Network Firm)
Main Office (see other office in Ho Chi Minh City)
Accounting I Audit I Tax I Business Consulting
Address
Level 25, No. 91 Nguyen Chi Thanh Street, Hanoi 10000
T +84 4 62663006
E dfk@dfkvietnam.com
F +84 4 62663066
W www.dfkvietnam.com
Contact partner
Pham The Hung
Partner
Pham The Hung
Do Long Bao
pham.the.hung@dfkvietnam.com
+84 9 02028666 (mobile)
pham.the.hung@dfkvietnam.com
do.long.bao@dfkvietnam.com
+84 9 89732736 (mobile)
HO CHI MINH CITY GMT +7
DFK Vietnam (Network Firm)
See main office in Hanoi
Address
38/8 Lam Son, Tan Binh District, Ho Chi Minh City
T +84 8 6296 8684
E dfk@dfk.com.vn
F +84 8 6296 8679
W www.dfkvietnam.com
Contact partner
Nguyen Luon Nhan
Partner
Nguyen Van Tuyen
nhan@dfk.com.vn
+84 903 359842 (mobile)
tuyen@dfk.com.vn
+84 903 609313 (mobile)
V-W
125
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WALES
WALES (united kingdom)
ABERDAREGMT
KTS Owens Thomas
See main office in Cardiff
Address
Aberdare, Ceffyl Gwyn Chambers, 3 Victoria Square, Aberdare,
Rhondda Cynon Taf CF44 7LA
T +44 1685 872028 E 3da@ktsowensthomas.com
F +44 1685 889120 W www.ktsowensthomas.com
Contact partner
Carol Warburton
carolw@ktsowensthomas.com
CARDIFFGMT
KTS Owens Thomas
Main Office (see other office in Aberdare)
Accounting I Audit I Tax
Address
The Counting House, Dunleavy Drive, Cardiff CF11 0SN
T +44 29 2082 9000 E 3da@ktsowensthomas.com
F +44 29 2082 9001 W www.ktsowensthomas.com
Contact partner
Carol Warburton
carolw@ktsowensthomas.com
International Tax contact
Andrew Turner
andrewt@ktsowensthomas.com
Partners
Russell Jenkins
russellj@ktsowensthomas.com
Roy Birtles
royb@ktsowensthomas.com
Phil Hurley
philh@ktsowensthomas.com
Gareth Lynn
garethl@ktsowensthomas.com
David Owens
davido@ktsowensthomas.com
Carol Warburton
carolw@ktsowensthomas.com
FLINTSHIREGMT
Duncan Sheard Glass (Network Firm)
See main office in Liverpool
Address
Unit 5, Evolution HS, Lakeside Business Village, St David’s Park, Ewloe,
Flintshire CH5 3XP
T +44 12 44 526 030 E cjw@dsg.uk.com
F +44 12 44 529 517 W dsg.uk.com
Contact partner
Chris Wheatley
cjw@dsg.uk.com
126
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Company name INDEX
A
ABACAB S.à.r.l. 57
Abante Auditores 82, 83, 84
Abdo, Eick & Meyers LLP 113, 114
Abax MonDay DFK 41
ACT Services/PD Audit 40
Acyatan & Co., CPAs 75
AdAc Sp. z.o.o. 76
Addere Revision 29
Ademola Somorin & Co.
(Chartered Accountants) 72
Adviser –
Auditores Independentes 11
Adviser Sul –
Auditores Independentes 11
AHC 31
AJC – Vanuatu 124
Aldar International Accountants
& Consultants 56
Alexander Sloan 97, 99
Alingsås Revision AB 84
AMA CPA Limited 27, 42
Amory González, CPA 41
AMT Bagimsiz Denetim ve
SMMM A.S. 91
Anne Brady McQuillans DFK 49
Anwar & Rekan 48
Aryeetey & Associates 40
ASV & Associates Ltd 90
Audit Group Glavbuh – Audit 92
Auditor EU 29
B
Bader Martin P.S. 124
Beijing Zhongxuanyu CPA Co. Ltd. 25
Bennett Thrasher P.C. 110
Bernard Robinson &
Company LLP 119
BHA Statsautoriseret Revision 29
Brown Butler 100
BW Partner
Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
36, 38, 39
C
Cabinet CMC 90
Cabinet Oréglia-Christophe
et Associés 35
CBA Experts Comptables Associés 32
CCP Asociados 105
Cederblads Revisionsbyrå AB 85, 86
Chantrey Vellacott DFK
(Gibraltar) Limited 40
Chantrey Vellacott DFK LLP
93, 95, 96, 97, 102, 103, 105
Chongqing Heqin CPA Co. Ltd. 25
CIB Accountants & Advisers 7
Clarke, Snow & Riley LLP 113
Coca Luque y Asociados, S. de R.L. 41
Conseils Associés SA 34
Crossdomain Solutions PVT 45
Crowleys DFK 48, 49
Cuadra y Asociados 74
D
D G S M & Co. 44, 46, 47, 48
D.M.S & Associés S.à.r.l. 57
Dallaire Forest Kirouac ca, s.e.n.c.r.l. 20
Davis Martindale LLP 18
De la Paz, Costemalle – DFK, S.C.
59, 60, 61, 63, 66
Despacho Carvajal &
Colegiados Contadores
Públicos Autorizados, S.A. 28
DFK – GLF, S.C. 60
DFK – González y Asociados, S.C. 64
DFK – Hill Mayberry Limited 75
DFK – R.C. Partners 59
DFK – Richard Hill Pty Ltd. 6
COMPANY NAME index
127
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Company name INDEX
D
DFK & Associados Sociedade
de Revisores Oficiais de Contas 77
DFK (Switzerland) S.A. 87
DFK ANDA Consulting Limited 12
DFK Australia 2
DFK Benjamin King Money 5
DFK Camero, Romero y Asociados 125
DFK Canada Inc. 13
DFK Carlton 71
DFK Chancery Trust 50, 99
DFK Collins 4
DFK Demetriou, Trapezaris Ltd. 28
DFK Endurskodun 43
DFK Everalls Pty. Ltd. 3
DFK Femida – Audit LLC 78
DFK Fiduciaire du Moyen Orient 56
DFK France 32
DFK Gray Perry 2
DFK Hirn Newey Pty Ltd 2
DFK International/USA 105
DFK Italia SRL – Audit Firm 51
DFK Kidsons 3
DFK Laurence Varnay 6
DFK Lonsdale Pty Ltd. 4
DFK Malta 58
DFK México 59
DFK Oswin Griffiths 72
DFK Port Accounting Pty. Ltd. 3
DFK Romania SRL 77
DFK UK & Ireland 93
DFK Vietnam 125
DFK/Llarena y Asociados, S.C. 64
Dr. Gyarmathy & Partner Ltd. 43
Duncan Sheard Glass 98, 101, 126
E
EEPB, P.C. 122
Ehrhardt Keefe Steiner &
Hottman P.C. 109, 110
Elias Shahin Office 55
Ellin & Tucker, Chartered 112, 123
Erkon LLC 79
Esche Schümann Commichau 37
Estudio Ilharrescondo y Asociados 1
Estudio Sambuccetti y Asociados 1
Estudio Vocos R. y Asociados 1
F
F.-M. Richard et Associés 34
Fidinter AG 88
Fidinter SA 88
Focus Revision AB 86
FoedererDFK 10, 68, 69, 70, 71
FoedererDFK/ACA IT – Consultancy 68
Folks DFK & Co. Azman, Wong,
Salleh & Co. 58
Friedman LLP 115, 117, 118
Frost Ruttenberg & Rothblatt P.C. 111
G
Geffen, Mesher & Company P.C. 120
Ginsberg Gluzman Fage
& Levitz LLP 19
Ginsberg, Gingras & Associates Inc. 19
Giwa-Osagie & Co. 72
Gooding Partners 5
H
Hansard Limited 24, 99
Hernández & Hernández
Asociados – DFK, S.C. 65
Holtz Rubenstein
Reminick LLP 117, 119
Hörstmann Weber + Partner GbR 39
Huber, Ring, Helm & Co. P.C. 114
Hummelkläppen i Stockholm AB 87
128
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Company name INDEX
I
IBN Hyan Chartered Accountants 73
International Institute of Audit, LLC 92
Isgandarov & Partners, LLC 8
J
J K Medora & Co. 80
James B. Gomez & Co. 9
Jay Lal & Co. 31
Johnston Kennedy DFK 95, 100, 102
JP Magson 92
Juribel BvBA 9
K
K. Vijayaraghavan & Associates
Chartered Accountants 45
Kenway Mack Slusarchuk
Stewart LLP 13, 14
KFMR Katz Ferraro McMurtry P.C. 121
Kingston Ross Pasnak LLP 15
Klint Andersson Revision AB 86
KNV Chartered
Accountants LLP 17, 21, 23
Korsakov and Partners 78
KTS Owens Thomas 94, 96, 126
L
Landin Wilcock and Co
Chartered Accountants 104
Langdowns DFK Limited 94, 95, 104
Larkin & Associates Inc. 54
Levy Pilotte LLP 18
Leyva Albarrán y Asociados –
DFK, S.C. 62
LGR Företagsrevision AB 85
M
M.P. Chitale & Co. 46, 47
Marka Ltd. 78
Mayee Management Ltd. 27, 42
Mellott & Mellott, P.L.L. 120
Méndez Alvarado – DFK, S.C. 63
MHC & Associates, DFK 80
Micelle Cia. Ltda. 30
Minerva Trust & Corporate
Services Ltd 24, 100
MRSB Chartered Accountants 14
Mualem Glezer Inbar Junio & Co. 50
N
N&CA Nicolini Commercialisti
Associati 52
N.R. Doshi & Partners 93
Ng, Lee & Associates – DFK 81
Noseworthy Chapman Chartered
Accountants 21
O
Obregón y Asociados Limitada 24
Odiceo 33
Olli Wesamaa HTM
Tilintarkastusryhmä DFK Oy/Audit
Group Ltd. 32
P
P G Wee & Partners 81
Paul Taiwo & Co. 73
Peters, Schönberger
& Partner GbR 38
Piercy, Bowler, Taylor & Kern 114, 123
Pirklbauer Wirtschaftsprüfung
& Steuerberatung 8
Pleta Auditores S.L. 82
Pope & Brookes LLP 23
Proximo Expertise 67, 68
COMPANY NAME index
129
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Company name INDEX
R
Restivo Monacelli LLP 121
Revisorhuset A/S 73
Rickenbach & Partner 87, 89
Rivera y Asociados Contadores
Públicos Sociedad Civil 75
Rizwan & Company, Chartered
Accountants, Tahir Consulting
(PVT) Limited 74
RJI Ramirez Jimenez
International CPAs 106
RKJK Khanna & Co. 47
RMT Accountants and Business
Advisors Ltd 102
Rodriguez Mena –
DFK, S.C. 60, 61, 62, 64, 66
Rostrons 103
Royce Peeling Green Limited 101, 104
S
Salazar Arreola – DFK S.C. 66
Saleh Al-Naim Chartered
Accountants & Auditors (SACAD) 79, 80
Salgado & Sánchez, S.C. 61, 62
Salido Encinas y Asociados 60
Sanford, Baumeister
& Frazier LLP 122, 123
Secal 35
Segal LLP 22
Ser & Berker Auditing and Certified
Public Accountancy Inc. 91
Shea Labagh Dobberstein Certified
Public Accountants, Inc. 107
Sino-Bridge China Consulting Limited
25, 26, 27, 42
SK Tokyo Audit Corporation 54
SNA Experts 34
Spain Brothers & Co. 96, 97, 98
Staff Ciampino & Company P.C. 116
Stockman Kast Ryan + Co. LLP 108
Stratego AB 84, 85
Studio De Nitto 52
Studio Fiam S.A. 88
S
Studio Maresca E Tonici– Dottori
Commercialisti 51
Studio Piccinelli Del Pico Pardi
& Partners 53
Studio Richieri 53
Studio Romani Gambini Cenni
Menetti Rossi 51
Stümpges & Partner GbR
Wirtschaftsprüfer Steuerberater
Rechtsanwälte 36, 37
Sun Rise CPAS’ Firm 89
Sverev – DFK International
(Sweden) 84
Swalling & Associates P.C. 106
Syrec SA 33
T
Tania Samaha Office 57
Taylor Leibow LLP 13, 17
Teed Saunders Doyle & Co. 15, 20
Thompson Jenner LLP 98
Topsun C.P.A. Partnership 26
Torquato & Asociados S.R.L. 11
Trueba Gracián, Altamirano –
DFK, S.C. 65, 66
U
UBIX Management Services PVT Ltd 45
V
Vázquez Pola Consultores –
DFK, S.C. 64
VCLJ Bedrijfsrevisoren BVBA 9
W
WBLI Chartered Accountants 16, 22
Weiler & Weiler Wirtschaftsprüfungs
und Steurberatungsgesellschaft
m.b.H. 8
WooRi Accounting Corporation 55, 56
Z
Zainer Rinehart Clarke, CPAs 107, 108
Zhong Rui Cheng Shanghai
Certified Public Accountants 26
130
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CONTACT PARTNER INDEX
A
Acyatan, Barbie 75
Agnihotri, Bhariavi 48
Ahmad, Tahir 74
Akkoyunlu, Serhan 91,
Al Asfoor, Riadh 73
Al-Naim, Saleh 79
Anderson, Martin K. 15
Andrus, Jim 123
Anderzhanov, Erken 79
Arlitt, Beatrix 37
Aryeetey, Alex 40
Aulak, Suk 93, 95
B
Bagell, Carl 116
Bali, Vipin 47
Balimann, Gérald 88
Bartels, Peter 71
Baumeister, Richard T. Jr. 122, 123
Bazlyankova, Antoaneta 12
Beks, Theo 68
Belanger, Marc 20
Binet, Liz 2
Bojer, Henrik 29
Bokking, Peter 69
Bolotova, Marina 78
Bourchier, Deborah 19
Brady, Anne 49
Brake, Edwin R. 112
Brune, Stephan 37
Buch, Mausam 46
Budi, Setya Anwar 48
C
Camero, Oswaldo 125
Castellanos, González, Herbin Amory 41
Cederblad, Christer 84, 86
Chagas, César Domingues Paulo 11
Chamouleau, Luc René 33
Chan, Leo 25, 26, 27, 42
Chen, Tony 89
Cheney, Peter 98
Chitale, Uday 46, 47
Christophe, Philippe 35
Ciampino, Daniel A. 116
Clarke, Thomas 113
Claxton, Elizabeth 103
Coca, Jorge Raúl 41
Collins, Paul 71
Cooney, Tony 48
Correa, Cosme 105
Coulton, Chris 2, 7
Cowgill, James R. 108
Croguennec, Yves 32
Cuadra Lopez, Alfredo 74
Curtis, Neil 98
D
Daams, Johan 68
De Montety, Norbert 34
De Nitto, Giulio 52
Demetriou, Demetris 28
Demiral, Halit 91
den Hoed, Jan 70
Dens, Johan 9
Dermitzel, Paolo 87, 88
Dimitrov, Andrey 12
Dinari, Mohammad Fouzi 67, 68
Dixon, Gary N. 106
Dobberstein, James 107
Dukes, Michael 110
Dutta, Dipak 45
coNTACT PARTNER index
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CONTACT PARTNER INDEX
E
Eidsness, Bryce 13
Elias, Maher 4
Erlingsson, Gunnar M. 43
F
Falcato, Luis Silva 76, 77
Farrugia, Charles 58
Fayen, Alain 33
Fender, Christophe 57
Ferrell, Nancy 107
Ferri, Pier Giuseppe 51
Fiumara, Paul 2
Flood, Paul 96
G
Gage, James 102
Gaines, Michael 117
Garfield, Barry 117, 119
Geismar, Yves-André 32, 34
Gingras, Claude B. 19
Giwa-Osagie, Oon Alhaji R. O. V. 72
Glezer, Jonathan 50
Gomez, James B. 9
Gonzalez, Ricardo 64
Gooding, Dalton 5
Göransson, Lars 85
Granados, Carlos 63
Granillo Robles, Alejandro 60
Grosjean, Paul 34
Groutis, Spyros 40
H
Harris, Elliott S. 102
Hart, Michael 98
Hauck, Graham 105
Heller, Steven 6
Helm, Thomas S. 114
Henry, Pamela 102
Hernández, Juan 65
Heun, Douglas J. 115
Hewitt-Boorman, Miles 103
Hidvegi, Tunde 43
Higgins, Kirk 16, 22
Hilaire, Martin St. 124
Hill, Richard 6
Hinojal, Jose M. 83
Hottman, Robert B. 109
Howe, David 21
I
Ilharrescondo, Gustavo 1
Ings, David J. 94
Inoue, Tetsuaki 54
Isgandarov, Kamran 8
J
Jacobs, Nigel 13, 17
Jaggi, Michel 88
Jimenez, Fernando R. 106
Johnston, Alec 95
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CONTACT PARTNER INDEX
K
Ragunathan, Kannan 45
Kapitza, Micheal 37
Karoui, Maher 90
Kast, David 108
Keshav, Madkholkar Mahesh 47
Khouri, Joseph 18
Kiatgungwalgri, Anusorn 90
Kilingmo, Kai-Magnar 73
Klint Andersson, Ingrid 86
Kolodziejczyk, Maria 76
Kosher, Elliott 22
Kulina, Natalia 78
L
Lal, Jay 31
Lamb, Mark 40, 93
Larkin, Brad 54
Lay-Flurrie, Dawn T. 97
Leagjeld, Erik 114
Lee, Felix K. L. 27, 42
Lee, Hyun-tae 56
Lee, Doo-Yeol 55
Lee, Jerry 81
Levy, Joshua 29
Leyva Albarrán, Ramón 62
Ling, Khoo Pek 58
Llarena Arriola, Salvador 64
Logan, Andrew 20
M
Ma, Andrew 27, 42
MacIsaac, Shaun 14
Madnick, Bruce 118
Madrid, Ramón 83
Magallanes, Carlos 59, 66
Magson, Musabe James 92
Malia, Arvind 93
Marquez Cristerna, Oscar 63
Massoud, Khaled A. 31
Mayberry, Michael 75
McCandless, Christopher 100
McDonald, Steven R. 113
McMurtry, John R. 121
Medora, Jamshid K. 80
Mellott, Donald Jr. L. 120
Melnychuk, Borys 92
Mena López, Luis Manuel 61, 64
Mendez Alvarado, Xavier 63
Menéndez, Luis 83
Mertens, Ralf 39
Minus, Mark 97
Mohr, Jean-Luc 35
Money, Paul 5
Moberg, Tobias 84
Moss, Andrew 101
Mun Hong, Cheong 80
Murillo Delgado, Esteban 28
N
Nadar, Ganesh 44, 47
Nassar, Abdulfattah 56
Newman, Nigel 95
Nguyen, Luon Nhan 125
Nicolini, Enrico 51, 52
Nicolle, Peter 24, 100
Nielsen, Søren 29
Nilsson, Tommy 87
coNTACT PARTNER index
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CONTACT PARTNER INDEX
O
O’Connor, James 49
Obregón Sepúlveda, Marcelo 24
Odok, Sinan C. 89
Oprey, David 96
Otto, Chirstopher M. 110
Owen, Phillip 104
P
Pacheco, Juan 63
Pacheco, Santiago 60, 62
Panabaker, Paul 18
Papadimitriou, Dimosthenis 40
Papakyriacou, George D. 41
Parker, Debra 115
Parkes, Kevin 104
Parkhill, Steven L. 122
Parr, Andrew 24, 99
Patel, Navin 72
Pednekar, Ashutosh 46
Pek Ling, Khoo 58
Perry, James W. 2
Petersson, Ingrid 85
Pham, The Hung 125
Piccinelli, Pier Paolo 53
Piercy, L. Ralph 114
Pirklbauer, Andreas 8
Poch, Dolors 82
Pope, Richard D. 23
Price, Patricia 119
Puig, Antoni 82
R
Ram, L. S. 45
Rathke, Jochen 36, 38, 39
Raynsford, Neil 95, 104
Rengassamy, Cunden 59
Restivo, Edmund Jr. 121
Richards, John 102
Richieri, Aldo 53
Ries, Marco 57
R
Rivera Alarcón, Gualberto 75
Rodríguez López, María Teresa 60, 66
Romani, Alberto 51
Rompa, Michael A. 120
Rosenthal, R. Christopher 123
Ross, Bradley 7
S
Sager, Irina 78
Sager, Christian 87
Salazar, César 66
Salgado, Carlos 61, 62
Salido, Sergio 60
Samaha, Tania 57
Sambuccetti, Gabriel 1
Saunders, Brian 15
Schriver, David Jr. D. 112
Scott, Ewen M. 97, 99
Sgarlata, Richard 111
Shain, Fuad 55
Shelton, Robert 3
Shenoy, Subramanya 48
Sherrick, Audrey J. 115
Siguel, Mohammed 67
Simonian, Ronald 107
Slagman, Sjaak 70
Slater, Chris 101
Smith, Walter R. 124
Sniekers, Paul 70
Somerville, Dave 14
Somorin, Ademola 72
Soto Rabago, Gabriel 60
Spence, Kathal 3
Stevens, Mark F. 105
Stewart, Betsy 107, 108
Strigen, Anders 84, 85
Stümpges, Michael 36
Swalling, Chris J. C. 106
Szurman, Slawomir 76
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CONTACT PARTNER INDEX
T
Taiwo, P. A. I. 73
Tang, Jason 116
Taylor, Gethin 50, 99
Thal, Nadine 35
Tilhasli, Anil 91
Toncini, Andrea 51
Torquato, Salazar Pablo 11
Tovey, Michael J. 93
Trapezaris, Andreas 77
Trueba, Enrique 65, 66
V
Valdecantos, Txema 84
van Bakel, Jos 71
Van Cakenberghe 9
van Dingenen, Harold 69
van de Pol, Harry 69
Vanbilsen, Georges 10
Vandijck, Wouter 10
Varga, Laura 13
Vázquez Pola, Victor Hugo 64
Verjans, Stijn 10
Viacheslav, Makarets 92
Vivian, Paul 17, 21, 23
Vocos Remorino, Javier A. 1
W
Waddington, David 115
Wang. Lisheng 25
Warburton, Carol 94, 96, 126
Wee, P. G. 81
Weiler, Harald 8
Wernli, Robert 4
Wesamma, Olli 32
Wheatley, Chris 98, 126
White, James 100
Wiman, Göran 86
Winterstetter, Bernhard 36, 38
Wong, Eddie 116
Woods, Brian 3
X
Xu, Jing (Joy Xu) 26
Z
Zacarias, Isis 59
Zara, Rodolfo 11
Zhang, Ling 25
Zhang, Renee 25
Zheng, Jingchao 26
Zovighian, Gerard 56
Zudeck, Jeffrey 115
Zurcher, Robert 107
Zurita, Santiago 30
coNTACT PARTNER index
135
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DFK International provides co-ordinating and other services to its
Member Firms in connection with such Firms’ practices in the fields
of accounting, auditing, tax and management advisory services.
DFK International itself does not practise in any of such fields.
Each Member is an independent legal entity in its own country.
DFK International is registered with limited liability as a non-profit
making incorporated organisation (Vereniging) in the Netherlands.
Registered Office: Beukenlaan 60, 5651 CD Eindhoven, Netherlands.
Registered No. V 40533770 (Chamber of Commerce, Amsterdam).
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