October 27, 2017 | Author: Ira McBride | Category: N/A
Integra International
Directory 2015
Integra International is a global association of independent firms, operating under a Federation Agreement between two not-for-profit entities under Swiss and United States law respectively. Integra International has administrative offices in Berlin, Germany, and Vancouver, Canada. As an association, Integra International does not practice the profession of public accountancy or provide audit, tax, consulting or other professional services of any type to third parties. The association does not constitute a joint venture, partnership or network between participating firms. Because the associated firms are independent, Integra International does not guarantee the services or the quality of services provided by participating firms. Each member firm is independent and no partnership, implied or otherwise, exists between member firms by reason of their membership in Integra International.
www.integra-international.net
Message from the GLOBAL CHAIRMAN It is a pleasure and of course a great honor for me to act as Global Chairman of Integra International for 2014 and 2015. Integra International is a dynamic association of independently owned accounting and audit firms, tax counselors and business advisors with world wide experience, local expertise as well as a global perspective. Globalization is a process of interaction and integration between the people, the companies, and the governments of different nations, a process driven by international trade and investment and aided by information technology. This process affects the environment, culture, political systems, economic development and prosperity, and the physical wellbeing of man in societies around the world. Furthermore, it implies a new way to do business not only for companies but for their business advisors as well. Through the interaction with other participating firms, member firms can provide their clients involved in international operations with high quality services according to their actual needs. Integra International is one of the fastest growing international associations of accounting firms and is ranked within the top tier of many surveys of our industry. In recent years Integra International has been able to expand its foot print to a lot of new countries all over the world. Our member firms are qualified local enterprises with great involvement in the profession, and profound knowledge on technical matters. They share high ethical values which are of paramount importance to our association.
Our organization develops active and comprehensive programs of conferences and workshops in order to create opportunities for our member firms to share knowledge and expertise and to know each other. This proactive behavior provides them with enhanced tools to improve the kind of services they currently render and enables them to assist their clients in new and more complex areas. Large international firms offer great expertise and a variety of contacts all over the world. Mid-size firms are known for their flexible structures, the ability to provide creative solutions and to help their clients break paradigms. Sole practitioners are strong in rendering a personalized service by working in close touch with their clients. Our member firms can offer the best feature of each one of them in a single service provider. Clients experience the professionalism and goal oriented approach of our members and refer Integra International as their preferred association in the accounting, auditing and tax consulting business. The present economic conditions in our globalized world require that companies and individuals hire professionals with local expertise and global connections to ensure the achievement of their goals. As an entrepreneur, choose the Integra International member nearby as your accountant, your audit firm, your tax specialist or your trusted business advisor. As a professional service firm, join our organization and be part of Integra International – Your Global Advantage. Franz Schweiger Global Chairman, 2014 & 2015 Vienna, Austria 1
Your Global Advantage Integra International is an interactive global association of local independent accounting and consulting firms dedicated to exchanging information and advising growing businesses and professionals. Members offer expanded professional services to their clients, including meeting their national and international needs. Each firm has partners experienced in advising clients engaged in international business as well as local. Particular importance is placed on bridging cultural and linguistic differences between negotiating parties – a vital catalyst for a successful transaction. Members of Integra International and their clients benefit from the relationships, education, and resources that are shared throughout the association. As today’s world shrinks due to the increase in technology, the connections made through Integra International assure that members’ firms will grow and support one another and their clients in this ever changing global economy. Before any new members are admitted, a thorough due diligence visit is made to their offices and assurances are received that they will adhere to our by-laws and code of conduct. We pride ourselves on being an association with a different approach, vision, and philosophy. Our members as professionals are passionate about delivering a very high quality of service to their clients and we bring this passion to our dealings with members and their clients. We operate as an association with regular contact between our members – especially at our conferences. These conferences concentrate on producing agendas that help and educate our members with programs that 2
are relevant to the issues that they and their clients face on a daily basis. In addition to the conferences, special interest groups and committees collaborate during the year on such topics as: • International taxation & Transfer Pricing • Audit & Accounting • Business Restructuring • Marketing and new services Integra publishes three newsletters: Inside Integra – Electronically distributed every 2nd month to all members of the association with the intention of keeping everyone informed of events within the organization, Global Update – Electronically distributed every 4th month to all members of the association for them to forward on to their clients with the intention of keeping members and their clients informed of the latest international business matters, and Audit & Accounting Alert, published 10 times per year to help members and their clients keep up to date in the ever changing global regulations. The three Newsletters are posted and archived on our worldwide Website. As the world becomes ”flatter,“ Integra International is the real alternative to the Big 4 firms – a global association with dedicated local professionals.
Membership Benefits Being a member of Integra International generates many benefits – some tangible, some intangible. The more a member gets involved, the more benefits they experience. Conferences consultants provide current information on important topics •R egional and international representation •M embers present their firm philosophies and means of execution •S eminars for Continuing Professional Education •O pportunity to exchange “best practice” management techniques and ideas •B enchmarking of operating results and productivity measures •R ound table discussions •S ocial programs •O utside
Member Interactions •M ake and receive referrals •E xchange professional knowledge
and expertise •U tilize the expertise of others in preparing proposals •E xchange firm brochures and newsletters •S hare firm agreements •C ompare software evaluations •E xchange technical materials (manuals, audit programs and checklists) •B rainstorming sessions •W ebinars for Continuing Professional Education •P articipate in staff exchanges and/or loan programs • I ntrAnet – World Wide Communications and Productivity Tool
Marketing Tools •U se of logo on stationery, promotional material •A nnual Members‘ International Directory •C onferences to exchange marketing information •B enefit of national and multinational expertise and offices to enhance firm services • I nternational Website presence •M obile App for mobile phones and tablets Practice Inspection Assistance Access to a directory of qualified firms to: •P erform peer reviews •C onsult for peer reviews •A ssistance in preparation for peer reviews Publications •D oing Business Guides •C ustomized membership
directory and database •T alent bank •S urveys on practice management •N ewsletters Social Programs •E xpand your horizon •F riendly environment •S pouses involved in conferences If you are interested to learn more about Integra International or if you are ready to join our international association, please contact the administration offices (see page 12)
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Global Board Franz Schweiger
[email protected] Tel: +43 1 5224791
Doug White doug.white @ glassjacobson.com Tel: +1 301 917 3040
Franz is Managing Partner in Vienna for BF Consulting, specializing in international tax law and corporate finance, with particular emphasis on Mergers & Acquisitions, start-up, purchase and selling of business enterprises, equity financing and corporate reorganization. Franz is a founding member of Integra International and president of the European Section of the association.
Doug is a director in the Washington, DC office of Glass Jacobson. Doug works with closely held businesses for financial, tax, and consulting advice. He has gained an extensive knowledge of real estate, professional service businesses, hi-tech industries, various political consultants and organizations, and various types of not-for profit entities. He also performs valuations of businesses, and offers litigation support services. Doug has qualified as an expert witness by Maryland and DC courts. Doug is a member of the American Institute of Certified Public Accountants (AICPA), the Maryland Association of Certified Public Accountants (MACPA), the National Association of Certified Valuation Analysts (NACVA), the NAIOP Commercial Real Estate Development Association, and is licensed in Maryland as a Health and Life Insurance Agent. He has also served on various Boards and been President of not-for-profit entities.
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Don DeGrazia ddegrazia @ g3cpa.com Tel: +1 856 727 0100
Donald J. DeGrazia is a certified public accountant in New Jersey and Pennsylvania, and a shareholder in the accounting and business valuation firm of Gold Gerstein Group LLC, in Moorestown, New Jersey. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). He chairs the Business Valuation, Forensic and Litigation Committee of the New Jersey Society of Certified Public Accountants. He has attained an Accreditation in Business Valuation (ABV) from the AICPA signifying experience and expertise in the valuation of businesses. He is a member of the AICPA Family Law Task Force, formed to establish a body of knowledge for accounting experts involved in family law litigation. Don has provided expert testimony in court and arbitration proceedings in various matters, including business valuation issues relating to matrimonial and minority stockholder litigation, fraud, economic damages, and bank ruptcy proceedings, and has been qualified as an expert witness by the Federal, New Jersey and Pennsylvania courts. He has also prepared valuation reports for businesses and professional practices for purposes of estate and gift planning and compliance, succession planning, and mergers & acquisitions.
Mark Saunders mark.saunders@ wildercoe.co.uk Tel: +44 20 77246060
Mark Saunders is a specialist in Corporate Audit and Financial Reporting. He joined Wilder Coe LLP in 1984, and has been a partner at the firm for more than 25 years. His areas of expertise include audit, the preparation of financial statements, corporate taxation, business planning and advice, IFRS related matters, and advising family-run businesses. He is particularly active in the property, entertainment, retail, financial industry, charities, manufacturing and commodities sectors. In addition, Mark also heads both the IT and marketing departments for Wilder Coe LLP. Wilder Coe LLP is situated in the heart of London’s busy West End, and acts for a wide variety of businesses and individuals. They have a particular interest in international firms who currently are, or are planning to operate in the UK, and can provide full financial and business support services during the start-up phase. Mark was the Integra Global Chairman in 2010 and 2011, and continues to serve as an active member of the Integra International Board. He is committed to Integra’s ideals and fully recognises the importance of cooperation in today’s global environment.
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Steve Austin
[email protected] Tel: +1 619 237 3400
Steve Austin, CPA is Managing Partner for Swenson Advisors, LLP, a regional accounting firm (registered with the PCAOB), specializing in audit, SEC, Sarbanes-Oxley and consulting engagements with a focus on technology, manufacturing, service, software, real estate and non-profit organizations. Prior to joining Swenson Advisors, LLP, Steve accumulated over 22 years of experience as an audit partner with Price Waterhouse LLP and with McGladrey & Pullen, LLP, serving both public and private companies.
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Annise Brokstein annise @ ourcpa.com Tel: +1 925 930 8108
Annise is a founding partner of Brokstein & Rosen CPAs, LLP, a full service accounting firm in the San Francisco Bay Area of Northern California. With twenty five years of experience as a principal, Annise offers her clients a wealth of experience in audit, taxation, startups and management consulting. She also specializes in mentoring young accountants and advising women in the workplace. Annise is an active member of both the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. She has served as the Vice President of the California Society of Certified Public Accountants and President of the East Bay chapter. She was also awarded Executive of the Year by the East Bay chapter. Annise particularly enjoys working with family owned businesses, their owners and the owners’ families. Many of her clients have been successful and have grown significantly over the years. Recently, thanks to her connections from Integra International, Annise has especially enjoyed working with a number of international companies which have purchased or started companies in California.
Britta Kötteritzsch
[email protected] Tel: +49 211 138020
Britta Kötteritzsch is Managing Partner of CONSULTA Treuhand GmbH, a tax advisory firm located in the city centre of Duesseldorf, Germany, offering full range of tax and business consulting as well as audit services for SME’s. Britta has many years of experience in national and international tax law for clients in various industries. She is expert adviser for international tax law since 2009. CONSULTA joined Integra International in 1995 and Britta is member of the EMEIA Board and of the Marketing Committee of Integra International.
Giuseppe Scibetta giuscibe7@ virgilio.it Tel: +39 348 2201232
Giuseppe Scibetta is Senior Partner of Pomara Scibetta & Partners, a tax advisory firm located in the city centre of Milano, Italy, offering full range of tax, accounting, business consulting, as well as fiduciary and audit services for SME’s and multinational groups. Giuseppe has 40 years of experience in national and international tax law and business consulting for clients in various industries. Pomara Scibetta & Partners joined Integra International in 2003 and Giuseppe is member of the EMEIA Board and of the Marketing Committee of Integra International.
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COOPERATION WITH ALLIANCE OF BUSINESS LAWYERS Emmanuel Moulin President Tel: +33 1 72002372 Mail: e.moulin @ mmlaw.fr
ABL is a leading international network of business lawyers. Our members provide local ex pertise to globally operating businesses. With over 900 lawyers and 56 offices in 33 countries ABL allows business access to creative and entrepreneurial legal advice worldwide. Increasingly, many businesses and individuals need advice on an international basis in order to operate successfully in other countries. Our experience and proactive legal solutions have guided many clients, helping them and their businesses grow and prosper. We believe clients want the confidence of knowing their affairs are being looked after by advisers with a personal interest in them, who understand the issues facing them and their businesses every day, yet who also understand the complexities of international transactions.
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All our members are renowned and well established reputed law firms in each of their own jurisdictions. They have great expertise in dealing with cross-border transactions and litigation. With its associated network Integra International, ABL has found a strategic partner providing tax consulting as well as accounting and auditing services worldwide. Through this cooperation ABL law firms are able to provide to their clients a real one stop shop in their international business activities. I invite you to discover our strengths. Contact us anytime.
Special Interest Groups Taxation & Transfer Pricing Paying taxes is an inevitable part of business and it is the duty of professional advisors to minimize the amount paid by their clients. Therefore Integra International has formed a group of specialists in order to help our members meet their responsibility in this area.
•a ssist
The members of this group combine tax resources and share information to maximize the value they can deliver to Integra members’ clients. They assist Integra members by harnessing the knowledge base of its members in order to: •d evelop contacts within the member firms in order to address federal, state, local and international tax issues •a dvise Integra members and their clients on cross border tax matters in particular decisions arising from transfer pricing situations •a ssist members in meeting regulatory and legal requirements including identification and resolution of federal, state, and international tax matters that involve audit issues, complex transactions and industry or region-specific tax rules • f acilitate communication and exchange of tax related resources among members •a ssist members and their clients by identifying tax-planning opportunities that may be specific or unique to a taxing jurisdiction, including special tax credits, incentives, exclusions or deductions
The group has assisted members and their clients with decisions related to: • business structure and entity formation • c ross border transactions and transfer pricing issues •a pportionment of state income tax and nexus issues •p ersonal income tax planning and compliance, including resident/non-resident taxstatus and foreign earned income exclusion • f oreign tax credits and the repatriation of foreign earnings.
members in identifying and evaluating computer hardware, software or research tools to maximize efficiency in tax compliance, planning, and research •p rovide referral opportunities for members seeking expert advice to assist their clients with unusual or non-recurring transactions.
With members in every major city including those countries with certain tax advantages, Integra International is exceptionally well positioned to help all members and their clients.
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Audit & Accounting Whether it is a publicly traded company, a pri vate business, a government body, or a notfor-profit organization, Integra International has a member who can handle all facets of an audit engagement. No longer is there a need to go to the Big 4 to get a respected audit opinion on an engagement that requires multiple locations because of branch operations or subsidiary companies. Integra members know each other and know that the required audit standards will be adhered to for statutory or special audits. For that ”rush job“ local staff can be augmented by experienced professionals from other Integra offices when the need arises. Integra member audit teams provide an efficient approach to audit planning, documenting, and financial statement reporting. They represent years of experience with full scope audits and reviews of private companies’ financial statements. Wherever required, Integra members are subject to peer review, thus ensuring that they stay up to date with all audit and reporting standards.
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In addition, some Integra member firms are registered with the PCAOB and subject to their stringent periodic peer review and inspection. Audit clients of Integra members include a wide array of activities including • technology • manufacturing • professionals • hospitality • education • agriculture • fishing • retail • wholesale • investments • construction • medical • not-for-profit organizations • real estate • transportation • insurance • import and export If your audit needs connections around the globe or just a fresh, hands-on approach, then try a member of Integra International – Your Global Advantage.
Business Restructuring and Recovery A joint business unit was formed by Integra International in conjunction with The Alliance of Business Lawyers (ABL) to provide a forum to share experiences of both national and cross border insolvency law and practice by: •P romoting greater international co-operation and co-ordination in insolvencies, business reconstructions and rescue situations; •P roviding solutions to problems in crossborder insolvencies; •E nable a member in one country to request assistance from a member in another country to provide advice on local laws and practice •E nable a member in one country to make enquiries as to the recoverability of a debt in another country; •E nable a member of one country easy access to qualified Insolvency Practitioners who will be able to undertake insolvency procedures on behalf of a member’s client from another country; •E nable members to represent and advise overseas clients more easily; •E nable members to offer a seamless global service for clients and in doing so prevent a client from defecting to a larger firm. The overall aim of the Unit is to: a critical understanding of the significance of different national approaches to insolvency law, practice and policy, for which purpose regular updates are sent to all Integra and ABL members •D emonstrate an understanding of the practical operation of different national insolvency laws and practices •P rovide
•P rovide
knowledge to solve problems encountered in international cases •P romote greater international co-operation and co-ordination in insolvencies and business reconstructions and business rescue situations between members. The legal rules governing insolvency law and practice are rooted deeply in the legal traditions of individual countries. In these circumstances the most significant new tools to deal with this are The Uncitral Model Law and The European Insolvency Regulations. Examples of co-operation An example of where assistance between members can take place in a transnational insolvency is where a case involves insolvency proceedings or a business rescue situation in one country, with creditors and/or assets located in at least one additional country. In the more complex cases, this may involve fellow members in other jurisdictions being required to assist in advising subsidiaries, safeguarding and recovering assets, overseeing and advising on operations and dealing with creditors in other countries. This could be further complicated where property is located in a foreign country providing security for a debt so that domestic assets can be used to pay unsecured creditors. Foreign creditors may have valid claims in domestic bankruptcy cases, and domestic creditors may have valid claims in foreign bankruptcy cases. Any one of these situations can give rise to a transnational insolvency problem.
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Administration offices For Americas, Asia & Australia
For Europe, Middle East, Indian Subcontinent & Africa
Integra International Inc. 1364 Summit Drive Coquitlam, BC V3J 5L8 Canada Attn: Richard A. Purcell, CA Tel: +1 604 817 1500 Fax: +1 604 939 1872 E-mail: purcell @ integra-international.net
Integra International c/o Wagemann + Partner Eisenzahnstrasse 64 D-10709 Berlin Germany Attn: Susanne Martius Tel: +49 30 8938890 Fax: +49 30 89388999 Cell: +49 176 80443251 E-mail: martius @ integra-international.net
The Directory 2015 content considers the information available on November 21, 2014. Please refer to our website to get the most current information. You may download the updated Directory 2015 in a PDF file.
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Office locations COUNTRY
MARKET AREA
COUNTRY
MARKET AREA
Afghanistan Kabul (see page 76)
Colombia Bogota
Argentina
Cyprus
Buenos Aires I Neuquen
Australia Brisbane I Melbourne Perth I Sydney
Limassol
Czech Republic Brno I Prague Denmark Copenhagen
Austria
Langenlois I Vienna
Bahrain
Manama (see page 89)
Belgium
Brussels
Ecuador
Quito
Egypt
Alexandria I Cairo
Finland
Helsinki
France
Paris
Bermuda Hamilton Brazil Rio de Janeiro I Sao Jose do Rio Preto I Sao Jose dos Campos I Sao Paolo Bulgaria
Sofia
Canada Coquitlam I Montreal Toronto I Vancouver
Germany Aue I Augsburg Berlin I Duesseldorf Fulda I Hamburg Heilbronn I Ilmenau Munich Greece
Athens
Greenland Nuuk (see page 37) Chile
Santiago
Beijing I Dalian China Guangzhou I Hangzhou Ningbo I Qingdao Shanghai I Shenzhen Suzhou I Tianjin Zhongshan
Guatemala
Guatemala City
Hong Kong
Hong Kong
Hungary Budapest India
Bangalore I New Delhi
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Office locations COUNTRY
MARKET AREA
COUNTRY
MARKET AREA
Indonesia Jakarta
Nigeria Lagos
Ireland
Cork I Dublin I Enniscorthy
Norway Oslo
Israel
Tel Aviv
Pakistan Peshawar
Italy Campione d’Italia I Livorno Milan I Rome
Panama
Panama City
Paraguay Asuncion Japan Osaka I Tokyo Peru Lima Jordan Amman Philippines Manila Korea Chang-won I Dae-jeon Gang-nam I Seoul
Poland Warsaw
Latvia
Portugal Lisbon
Riga
Lithuania Vilnius
Puerto Rico Guaynabo
Luxembourg Luxembourg
Qatar Doha
Malaysia Ampang I Johor Bahru Kuala Lumpur
Romania Bucharest
Malta Swatar
Russian Moscow I Saint Petersburg Federation Yekaterinburg
Mexico Guadalajara I Mexico City Tijuana
Saudi Arabia Dammam I Jeddah Riyadh
Morocco Rabat
Singapore Singapore
Netherlands Amsterdam
Slovakia Bratislava
New Zealand Auckland
Slovenia Ljubljana
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COUNTRY
MARKET AREA
COUNTRY
MARKET AREA
South Africa
Cape Town
USA
Miami, FL Murrieta, CA Newburgh, NY New York, NY Philadelphia, PA Phoenix, AZ Providence, RI San Diego, CA San Francisco, CA Seattle, WA Springfield, MA St. Louis, MO Voorhees, NJ Washington, DC
Spain Barcelona I Girona Granollers I Madrid Switzerland Geneva I Obwalden Zug I Zurich Turkey Bursa I Istanbul United Arab Emirates
Abu Dhabi I Dubai
United Kingdom Birmingham I Bristol England London I Stevenage
Uruguay Montevideo USA
Albany, NY Arlington, TX Atlanta, GA Baltimore, MD Boston, MA Carrollton, TX (see page 16) Chicago, IL Cincinnati, OH Cleveland, OH Concord, MA Dallas, TX Denver, CO Detroit, MI Fairfield, NJ Gloversville, NY Hartford, CT Honolulu, HI Houston, TX Los Angeles, CA
Vietnam
Da Nang I Hanoi Ho Chi Minh City
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Argentina Buenos Aires
GMT -3 hours
RCBM & Asociados Lavalle 1430, Suite 3B C1048AAJ Buenos Aires Argentina Tel: +54 11 4373 5800 Fax: +54 11 4374 4477 Website: www.rcbm.com.ar
Services • Audit – Private companies • Company formation • Corporate tax compliance • Corporate tax planning • Forensic tax and litigation support • Fraud investigations • International tax planning & compliance • Outsourcing • Start ups • Transfer pricing
Contact Gabriel Riveiro I g.riveiro @ rcbm.com.ar Roberto Condoleo I r.condoleo @ rcbm.com.ar Alfredo Bertoni I a.bertoni @ rcbm.com.ar
• Agribusiness • Construction • Direct selling • Not-for-profit organizations
Industry Specialties
Branch Office USA Carrollton, TX
GMT -6 hours
1925 E. Belt Line Rd. – Ste 467 Carrolton, TX 75006-5879 USA Tel: +1 972 416 1263 Fax: +1 972 416 1260 Website: www.rcbmgroup.com Contact Oscar Eduardo Mary I o.mary @ rcbm.com.ar
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Argentina Neuquen Estudio Ignacio Carnicero Brentana 635 8300 Neuquen Argentina Tel: +54 299 442 6430 Fax: +54 299 442 6430 Website: www.estudioic.com
GMT -3 hours
Services • Audit • Accounting • Tax compliance • Payroll Industry Specialties • Fruit industry • Oil & gas field service • Real estate • Trusts
Contact Ignacio Carnicero I icarnicero @ estudioic.com
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Australia Brisbane
GMT +10 hours
The Peak Partnership 17 – 19 Mt Gravatt-Capalaba Road Upper Mt Gravatt Qld 4122 Australia Tel: +617 7 3360 9888 Fax: +617 7 3422 0999 Website: www.peakpartnership.com.au
Services • Accounting • Taxation • Business advisory • Debt recovery • Due Diligence • Estate and succession planning • Financial planning • Lending • Risk insurance • Superannuation and retirement planning
Mailing Address PO Box 6048 Upper Mt Gravatt Qld 4122 Australia
•
Contact Damian Knoblanche I damiank@ peakpartnership.com.au Sally Portley I sallyp @ peakpartnership.com.au John Eales I johne @ peakpartnership.com.au
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Industry Specialties Property development • News agencies
Australia Melbourne Banks Group 801 Glenferrie Road Hawthorn VIC 3122 Australia Tel: +61 3 9810 0700 Fax: +61 3 9815 1899 Website: www.banksgroup.com.au Contact Greg Marino I greg @ banksgroup.com.au Eugene Smarrelli I
[email protected] Franc Marino I franc@ banksgroup.com.au Serge Bolzonello I serge @ banksgroup.com.au Ivan Rizio I ivan @ banksgroup.com.au Rocky Sorrenti I rocky @ banksgroup.com.au Andrew Fischer (Audit) I andrew @ banksgroup.com.au Tim Olynyk I tim.olynyk@ banksgroup.com.au Hanh On I hanh @ banksgroup.com.au
GMT +10 hours
Services • Audit • Due diligence • Tax planning and compliance • Business valuations • Business monitoring and development • Management accounting • Superannuation compliance • Lending support • Company formations & secretarial services Industry Specialties Entertainment industry • Investment services • Computer Hardware & Software • Self- managed superannuation funds • Audit of foreign owned companies • Franchising •
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Perth FJH Solutions Level 1, 21 Teddington Road Burswood WA 6100 Australia Tel: +61 8 9486 2333 Fax: +61 8 9355 4580 Website: www.fjhsolutions.com.au
GMT +8 hours
Services • Accounting • Tax consulting • Management consulting • Investment advice • Business planning • Estate planning
Contact Bill James I billj @ fjhsolutions.com.au Angelo Francesca I
[email protected] Sean Henbury I seanh @ fjhsolutions.com.au
Sydney
GMT +10 hours
Banks Group Sydney Pty Ltd. Level 4, 56 Clarence Street Sydney NSW 2000 Australia Tel: +61 2 9299 2570 Fax: +61 2 9299 2571 Website: www.banksgroup.com.au
Services • Accounting for overseas companies • Audit - Private companies • Budgeting and forecasts • Corporate tax compliance • Corporate tax planning • Family businesses • Outsourcing • Part time controllership/CFO • Personal tax compliance
Contact Maurice Watson I maurice @ banksgroup.com.au
Industry Specialties • Advertising • Computer hardware & software • Construction • International investment and holdings • Medical practices • Printing/Publishing • Professionals • Real estate • Shipping/forwarding • Telecommunications
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Austria Vienna BF Consulting Wirtschaftspruefungs GmbH Mariahilfer Strasse 32 A-1070 Vienna Austria Tel: +43 1 5224791 Fax: +43 1 52247911 Website: www.bf-consulting.at Contact Franz Schweiger I franz.schweiger@ bf-consulting.at Susanne Mehofer I susanne.mehofer@ bf-consulting.at Karl Falb I karl.falb @ bf-consulting.at Bernhard Penninger I bernhard.penninger@ bf-consulting.at
GMT +1 hour
Services • Audit – Private companies Audit – Public companies • Bookkeeping services • Company formation • Corporate tax planning • Due diligence • International tax planning & compliance • Payroll • Transfer pricing • Value Added Tax (VAT) Industry Specialties • Advertising • Fitness • Foreign Direct Investment • Government entities • High tech • Hotels • Real estate • Retail • Telecommunications • Winemakers Branch Office
Kornplatz 5 A-3550 Langenlois Austria Tel: +43 2734 33233 Fax: +43 2734 3323333
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Belgium Brussels THESORA – Accountants & Tax Advisors Ninoofsesteenweg 354 1700 Dilbeek Belgium Tel: +32 2 5693838 Fax: +32 2 5695037 Website: www.thesora.be Contact Jeroen Vanderlinden I vanderlinden @ thesora.be Christophe Busson I busson @ thesora.be Tom Enckels I enckels @ thesora.be Stef Govaert I govaert @ thesora.be Herman Smet I smet @ thesora.be Paul Speeckaert I speeckaert@ thesora.be Geert Van Goolen I info@ audit-vangoolen.com
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GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Business plans • Corporate tax compliance • Corporate tax planning • External controlling • Investment advice • Mergers & Acquisitions (transaction management and initiation) • Start ups • Value Added Tax (VAT) Industry Specialties • Automobile dealerships • Banks • Chemical • Food & Beverage • Franchises • Medical research/Pharmaceuticals • Oil/Gas • Real estate • Telecommunications • Transportation
Bermuda Hamilton Atlantic Corporate Management Limited Warner Building 85 Reid Street Hamilton, HM 12 Bermuda Tel: +441 296 4297 Fax: +441 296 4306
GMT -4 hours
Services • Financial management for international companies • Corporate secretarial and incorporation • Fund administration • Investment management • Financial accounting Industry Specialties • Insurance companies • Oil • Shipping
Mailing Address PO Box HM 1008 Hamilton HM DX Bermuda Contact John O’Kelly-Lynch I jokellylynch @ acm.bm Sharon Ward I sharon @ acm.bm
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BRAZIL Sao Paulo Verdus Auditores Independentes Rua Amália de Noronha, 151 – cj. 502 São Paulo, SP 05410-010 Brazil Tel: +55 11 2373 3600 Website: www.verdus.com.br Contact Fabio Benvindo I fabio @ verdus.com.br Eduardo Rota I eduardo.rota @ verdus.com.br Ricardo Patine I ricardo.patine @verdus.com.br
GMT -2 hours
Services • Audit and assurance • Corporate tax compliance • Management consulting • Outsourcing • Personal tax compliance Industry Specialties • Aerospace and defense • Agribusiness • Healthcare • Information technology (IT) • Not-for-profit organizations • Oil/Gas • Real estate • Schools Branch Office
Rio De Janeiro Rua Dos Mercadores, 8 – cj. 404 Centro Rio De Janeiro, RJ 20010-130 Brazil Tel: +55 221 4108 7300 Contact Fabio Benvindo I fabio @ verdus.com.br São José Dos Campos Av. São João, 2375 – cj. 401/402 Jardim das Colinas São José Dos Campos, SP 12242-0000 Brazil Tel: +55 12 3209 3688 Contact Ricardo Patine I ricardo.patine @ verdus.com.brm São José do Rio Preto Rua Presciliano Pinto, 3004 – cj. 13 Jardim Alto Rio Preto São José do Rio Preto, SP 15020-000 Tel: +55 17 3364 3380 Contact Eduardo Rota I eduardo.rota @ verdus.com.br Fabio Benvindo I fabio @ verdus.com.br
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bulgaria Sofia
GMT +2 hours
K&K Accounting Ltd 54, G.M. Dimitrov Blvd., floor 5 1125 Sofia Bulgaria Tel: +359 2 8164233 Fax: +359 2 8164234 Website: www.kik-bg.com
Services • Bookkeeping services • Company formation • Corporate tax compliance • Corporate tax planning • Outsourcing • Payroll • Personal tax compliance • Personal tax planning • Strategic corporate consulting • Value Added Tax (VAT)
Contact Katya Krancheva I katya @ kik-bg.com
Industry Specialties • Advertising • Commercial property management • Computer hardware & software • Construction • Insurance companies • Internet • Media & media outsourcing • Medical research/pharmaceuticals • Professionals • Real estate
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Canada Coquitlam, BC R A Purcell Inc 1364 Summit Drive Coquitlam, BC V3J 5L8 Canada Tel: +1 604 939 4891 Fax: +1 604 939 1872 Contact Richard Purcell I purcell @ integra-international.net
26
GMT -8 hours
Services • Bookkeeping • Compilation • Due diligence • Budgets and cash flows • Business plans • SOX support Industry Specialties • Bus leasing • Construction
Montreal, QC Levi & Levi, LLP 1303 Greene Avenue Suite 400 Westmount, QC H3Z 2A7 Canada Tel: +1 514 931 7600 Fax: +1 514 931 3600 Website: www.levifca.com Contact Phil Levi I plevi @ levifca.com Jeremy Levi I jeremy @ levifca.com Jean-Paul Cayer I jpcayer@ levifca.com
GMT -5 hours
Services • Audit – Private companies • Auditor negligence • Business valuations • Compilation • Corporate tax compliance • Due diligence • Fraud investigations • Litigation support • Personal tax compliance • Review engagements Industry Specialties • Automobile dealerships • Charities • Commercial property management • Construction • Manufacturing • Printing/Publishing • Real estate • Restaurants • Retail • Wholesale State Licenses Florida I North Carolina I Maine I New Brunswick I Ontario I Quebec
27
Toronto, ON Feldstein & Associates LLP 317 Renfrew Drive, Suite 201 Markham, ON L3R 9S8 Canada Tel: +1 905 475 8008 Fax: +1 905 475 8070 Website: www.feldstein.ca Contact Alan Goldberg I alan @ feldstein.ca Warren Feldstein I warren @ feldstein.ca Stewart Bloom I stewart @ feldstein.ca Rhonda Pomerantz I rhonda @ feldstein.ca
Vancouver, BC
GMT -5 hours
Services • Accounting • Audit and assurance • Budgeting and forecasts • Business consulting • Corporate tax compliance • Corporate tax planning • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance • Personal tax planning • Scientific Research & Development Tax Credits (SR&ED) Industry Specialties • Automobile dealerships • Computer hardware & software • Construction • Family owned businesses • Manufacturing • Not-for-profit organizations • Professional service firms • Real estate • Retail
GMT -8 hours
Gilmour Knotts Chartered Accountants Suite 204 – 8047 199 Street Langley, B.C. V2Y 0E2 Canada Tel: +1 604 888 4200 Fax: +1 604 882 1210 Website: www.gilmour.ca
Services • Accounting for overseas companies • Canada/US GAAP & GAAS issues • Compilation • Corporate tax compliance • Corporate tax planning • Due diligence • Family businesses • International tax planning & compliance • Review engagements • Value Added Tax (VAT)
Contact Grant Gilmour I grantg @ gilmourknotts.com Harvey Knotts I harveyk@ gilmourknotts.com
Industry Specialties • Foreign Direct Investment • High tech • Internet • Manufacturing • Mechanical • Oil/ Gas • Professionals • Transportation • Trusts • Waste management
28
BUSINESS ALLIANCE MEMBER Toronto, ON SyncBASE Inc. 85 Curlew Drive, Suite 103 Toronto, On M3A 2P8 Canada Tel: +1 647 689 2110 Fax: +1 647 488 5295 Website: www.syncbase.net
GMT -5 hours
Services • Software development • SOX support • Stock based compensation
Contact Ramy Taraboulsi I rtaraboulsi @ optrack.com
29
Chile Santiago de Chile
GMT -4 hours
Salcedo & Cia Av. Apoquindo 3001, office 1001, 10th floor Las Condes Santiago de Chile 7550227 Chile Tel: +56 2 333 0006 Website: www.salcedoycia.cl
Services • Corporate tax compliance • Corporate tax planning • International tax planning & compliance • Outsourcing • Payroll • Personal tax compliance • Personal tax planning • Transfer pricing • Value Added Tax (VAT) • Zakat & tax consulting
Contact Claudio Salcedo I claudio.salcedo @ salcedoycia.cl Marcelo Munoz I marcelo.munoz @ salcedoycia.cl Marcos Bravo I marcos.bravo @ salcedoycia.cl Susana Zamora I susana.zamora @ salcedoycia.cl
Industry Specialties • Airlines • Banks • Coal/Natural resources • Computer hardware & software • Construction • High tech • Hotels • Not-for-profit organizations • Real estate • Transportation
30
CHINA Shanghai Shanghai Perfect CPA Partnership Room 1207–09, No 912 Gonghexin Rd Yunhua Technology Building Shanghai 200070 China Tel: +86 21 5169 8511 *818 Fax: +86 21 5169 8511 *802 Website: www.perfectcpa.cn/english/index.htm
GMT +8 hours
Services • Audit – private & public companies • Bookkeeping • Business valuation • Due Diligence • Estate planning • Fraud investigation • International tax planning & compliance • Litigation support • Mergers & Acquisitions • Peer reviews Industry Specialties Agribusiness • Airlines • Chemical • Food & Beverage • Healthcare • Information Technology (IT) • Media • Not-for-profit organizations • Textiles • Wholesale •
Contact Rentao Zhu I zhizhen @ perfectcpa.com.cn Grace Han Zhu I zhuhan_cn @ hotmail.com
31
BUSINESS ALLIANCE MEMBER Shenzhen Dezan Shira & Associates Unit 2503-2504 Modern International Building, 25th Floor 3038 Jin Tian Road Futian District (CBD) Shenzhen 518033 P. R. China Tel: +86 755 8366 4120 Fax: +86 755 8366 4122 Website: www.dezshira.com Contact Alberto Vettoretti I alberto @ dezshira.com Services • Accounting for overseas companies • Audit – Private companies • Bookkeeping services • Company formation • Due diligence • International tax planning & compliance • Payroll • SOX support • Transfer pricing • Value Added Tax (VAT) Industry Specialties • Food & Beverage • Food distribution • Foreign Direct Investment • Franchises • High tech • Intellectual property • Manufacturing • Professionals • Retail • Wholesale
GMT +8 hours
Branch Offices
Beijing Office Suite 701, East Tower, Twin Towers B-12, Jian Guo Men Wai Avenue Beijing 100022 China Tel: +86 10 6566 0088 Fax: +86 10 6566 0288 Contact Sabrina Zhang I beijing @ dezshira.com Dalian Office Dalian Software Park, Building 12, Room 501E 21 Ruan Jian Yuan East Road, Dalian Hi-Tech Zone Dalian 116023 P.R. China Tel: +86 411 3957 3311 Fax: +86 411 3957 3311 – 8088 Contact Adam Livermore I dalian @ dezshira.com Guangzhou Office Suite 1005, 10/F, Tower B, Center Plaza 161 Linhexi Road, Tianhe District Guangzhou 510620 China Tel: +86 20 3825 1725 Fax: +86 20 3825 1367 Contact Fabian Knopf I guangzhou @ dezshira.com Hangzhou Office Suite 1001, Xuefeng Mansion 346 Qingtai Street, Hangzhou 310009 China Tel: +86 0571 5685 9956 Fax: +86 0571 5685 9957 Contact Helen Chen I hangzhou @ dezshira.com
32
Qingdao Office Room 2307, 23rd floor, Building A Central International Plaza No.19 Zhangzhouer Road, Shinan District, Qingdao 266071 China Tel: +86 532 6677 5461 Fax: +86 532 6677 5462
Hong Kong Office Unit 1618, 16/F., Miramar Tower, 132 Nathan Road, Tsim Sha Tsui, Kowloon Hong Kong China Tel: +852 2376 0334 Fax: +852 2376 3364
Contact Liming Zhang I qingdao @ dezshira.com
Contact Alberto Vettoretti I hongkong @ dezshira.com
Ningbo Office Room 505, Shiji Jingmao Mansion, 158 Baizhang Lu, Ningbo 315040 China Tel: +86 574 8733 8682 Fax: +86 574 8733 9179
Suzhou Office Suite 608, Xing Dong Huan Commerce Building 1508 Donghuan Lu Suzhou 21500 Tel: +86 512 8686 8717 Fax: +86 512 8686 8717 ext. 811
Contact Jeff Lu I ningbo @ dezshira.com
Contact Elva Shen I suzhou @ dezshira.com
Zhongshan Office Room 921, West Building Yi Hua Commercial Center Zhongshan San Road Zhongshan City 52840 P.R. China Tel: +86 0760 8826 9592 Fax: +86 0760 8830 7592
Tianjin Office Unit 19, 41st Floor Tianjin World Financial Center 2 Dagubei Road, Heping District Tianjin 300022 P.R. China Tel: +86 022 5830 7666 Fax: +86 022 5830 7889
Contact Alberto Vettoretti I zhongshan @ dezshira.com Shanghai Office Suite 1803-1805, Tian An Centre 338 West Nanjing Road, Shanghai 200003 China Tel: +86 21 6358 8686 Fax: +86 21 6358 9899
Contact Sabrina Zhang I
[email protected]
Contact Richard Cant I shanghai @ dezshira.com
33
COLOMBIA Bogota Euroempresarial SA Carrera 7, No. 17–51 Oficina 302 Bogota Colombia Tel: +57 1 342 1598 Fax: +57 1 342 1880 Website: www.euroempresarial.com.co Contact Hilber Alfonso I hilber.alfonso @ euroempresarial.com.co Jairo Alfonso I jairo.alfonso @ euroempresarial.com.co
34
GMT -5 hours
Services • Audit – Private companies • Corporate tax compliance • Corporate tax planning • Due diligence • Environmental audits • Fraud investigations • Outsourcing • Payroll • Revenue recognition • SOX support Industry Specialties • Agribusiness • Automobile dealerships • Banks • Commercial property management • Food distribution • Healthcare • Hotels • Media & media outsourcing • Not-for-profit organizations • Real estate
CYPRUS Limassol M.T. Michaelides Co. LTD. Ideal Bldg., 2nd Floor 214 Arch. Makarios III Av. 3030 Limassol Cyprus Tel: +357 25 871515 Fax: +357 25 355272 Website: www.cyintegra.com Contact Michael Michaelides I m.michaelides @ cyintegra.com
GMT +2 hours
Services • Accounting • Audit • Consulting • Forensic accounting • Taxation • International tax planning • Local company formation and management • Foreign companies’ incorporation Industry Specialties Advertising • Construction • International investment& holdings • Internet • Law firma • Manufacturing • Trading companies • Tourism • Engineering • Wholesale
•
35
Czech Republic Brno AUDIT ÚCˇETNICTVÍ, s.r.o. Prˇíkop 6 Brno 602 00 Czech Republic Tel: + 420 545 175 887 Fax: + 420 545 175 887 Website: www.auditucetnictvi.cz Contact Jirˇí Hula I jh @ auditucetnictvi.cz Petr Šoupal I ps @ auditucetnictvi.cz Vlastimil Pavéska I vp @ auditucetnictvi.cz
GMT +1 hours
Services • Audit – Private companies • Audit – Public companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Due diligence • International tax planning & compliance • Mergers & Acquisitions (transaction management and initiation) • Payroll • Transfer pricing Industry Specialties • Airlines • Chemical • Coal/Natural resources • Healthcare • Packaging • Printing/Publishing • Retail • Schools • Transportation • Wholesale Branch Office
Senovážné námeˇstí 28 Praha 110 00 Czech Republic Tel: +420 724 187 175 Fax: +420 545 175 887 Contact Jirˇí Hula I jh @ auditucetnictvi.cz
36
DENMARK Copenhagen Revisionsfirmaet Edelbo & Lund-Larsen I/S Statsautoriserede Revisorer Frederiksholms Kanal 2 DK-1220 Copenhagen K Denmark Tel: +45 33 436400 Fax: +45 33 436401 Website: www.lund-larsen.dk Contact Palle Morch I pm @ lund-larsen.dk Stig Mogensfeldt I shm @ edelbo.dk Mariam Issa I mmi @ lund-larsen.dk
Nuuk, Greenland
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Due diligence • Management consulting • Personal tax compliance • Personal tax planning • Start ups Industry Specialties • Construction • Not-for-profit organizations • Real estate • Restaurants • Retail • Schools • Unions
GMT -3 hours
Contact Steve Austin I steve.austin @ swensonadvisors.com
37
ECUADOR Quito Castro Mora Asociados CIA LTDA La Razón N37 – 16 y El Comercio Edif. Minelly, Piso 3, Of. 3B Quito Ecuador Tel: + 593 2 600 4944 Fax: + 593 2 225 2452 Website: www.castromora.com.ec
GMT -3 hours
Services • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Due diligence • Legal services • Payroll • Revenue recognition • Training • Transfer pricing Industry Specialties Agribusiness • Banks • Construction • Insurance companies • Manufacturing • Notfor-profit organizations • Packaging • Retail • Shipping/Forwarding • Textiles •
Contact Carlos Castro I ccastro @ castromora.com.ec Fernando Basabe I fernando.basabe @ castromora.com.ec
38
Egypt Alexandria Financial Experts – Mortada, Mokhtar & Partners 39 Abdel Salam Aref St . Sapa Basha Alexandria Egypt Tel: + 2 03 5831000 Fax: + 2 03 5841700 Contact Mohamed Mortada I mmortada @ link.net Moataz Mortada I moataz_mortada2002@ yahoo.com
GMT +2 hours
Services • Audit – Private companies • Audit – Public companies • Business valuations • Company formation • Corporate tax compliance • Corporate tax planning • Due diligence • Financial ratio analysis & KPI consulting • Investment management • Management consulting Industry Specialties • Banks • Computer hardware & software • Construction • Food & Beverage • Government entities • Manufacturing • Textiles • Tourism • Transportation • Trusts Branch Office
65 Studio Misr St. Al Haram Cairo Egypt Tel: +2 02 33876088 Fax: +2 02 33876088 Contact Mokhtar Sherif I mokhtar_cpa @ yahoo.com
39
FINLAND Helsinki
GMT +2 hours
FinTax Ltd Oy Kalevankatu 18 A3 00100 Helsinki Finland Tel: +358 9 75104331 Fax: +358 9 56815511 Website: www.fintax.fi
Services • Administration of companies • Bookkeeping services • Company formation • Corporate tax compliance • Corporate tax planning • Outsourcing • Payroll • Personal tax compliance • Personal tax planning • Value Added Tax (VAT)
Contact Päivi Husu I paivi.husu @ fintax.fi Roger Stigell I roger.stigell @ fintax.fi
Industry Specialties • Computer hardware & software • Not-for-pro fit organizations • Printing/Publishing • Professionals • Telecommunications • Tourism • Transportation • Venture capital • Wholesale
40
FRANCE Paris A&D 14 rue Clapeyron 75008 Paris France Tel: +33 1 83923127 Fax: +33 1 83923990 Website: www.aetd.fr Contact Olivier Maurin I o.maurin @ aetd.fr Nigel Bath I n.bath @ aetd.fr
GMT +1 hour
Services • Accounting • Accounting software selection & implementation • Audit and assurance • Business valuations • Consolidation reporting and IFRS • Due diligence • Management information systems (IT) • Risk management • Start ups • Tax planning and compliance Industry Specialties • Construction • High tech • Hotels • Internet • Manufacturing • Medical research/pharmaceuticals • Not-for-profit organizations • Professionals • Real estate • Venture capital
41
GERMANY Aue HKPG Prof.-Richard-Beck-Str. 4 08280 Aue Germany Tel: +49 3771 15040 Fax: +49 3771 150444 Website: www.hkpg.de Contact Markus Klein I m.klein @ hkpg.de
42
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Budgeting and forecasts • Business plans • Corporate tax compliance • Corporate tax planning • Investment advice • Payroll • Per sonal tax compliance • Personal tax planning Industry Specialties • Automobile dealerships • Charities • Construction • Food & Beverage • Manufactured housing • Manufacturing • Mechanical • Not-forprofit organizations • Restaurants • Textiles
Augsburg SWMP Wirtschaftsprüfer Steuerberater GbR Willy-Brandt-Platz 3 Forsterpark 86153 Augsburg Germany Tel: +49 821 543378-0 Fax: +49 821 543378-77 Website: www.swmp.eu Contact Holger Hundseder I holger.hundseder@ swmp.eu Hannes Mertl I hannes.mertl @ swmp.eu Alexander Guggemos I alexander.guggemos@ swmp.eu Prof. Dr. Winfried Schwarzmann I winfried.schwarzmann @ swmp.eu
GMT +1 hour
Services • Audit – Private companies • Audit – Public companies • Bookkeeping services • Business plans • Corporate tax compliance • Corporate tax planning • Management consulting • Payroll • Personal tax compliance • Value Added Tax (VAT) Industry Specialties • Automobile parts supply • Computer hardware & software • Construction • Manufacturing • Mechanical • Real estate • Retail • Trans portation • Vending machines
43
Berlin
GMT +1 hour
Wagemann + Partner PartG mbB Eisenzahnstrasse 64 10709 Berlin Germany Tel: +49 30 8938890 Fax: +49 30 89388999 Website: www.wagemann.net
Services • Audit • Business consulting • Bookkeeping • Due diligence • EDP consulting • International tax planning & compliance • Payroll • Start ups • Tax compliance & planning • Transfer pricing • Estate planning • Mergers & Acquisitions • US Tax Services
Contact Thorsten Stielow I t.stielow @ wagemann.net Dirk Lehmann I d.lehmann @ wagemann.net Matthias Piaszinski I m.piaszinski @ wagemann.net
Industry Specialties • Corporate groups • Healthcare • Hotels • Holding companies & offshore entities • Internet and new media • Not-for-profit organizations • Real estate • Restaurants • Retail • Trusts Branch Office Pinnasberg 47 20359 Hamburg Germany
44
Duesseldorf
GMT +1 hour
CONSULTA Treuhand- und Beratungsgesellschaft mbH Immermannstr. 10 40210 Duesseldorf Germany Tel: +49 211 138020 Fax: +49 211 1380213 Website: www.consultagmbh.de
Services • Audit – Private companies • Bookkeeping services • Business administration & management • Corporate tax planning • Due diligence • Estate planning • International tax planning & compliance • Payroll • Personal tax planning • Transfer pricing
Contact Gustav Ufer I g.ufer @ consultagmbh.de Britta Koetteritzsch I b.koetteritzsch @ consultagmbh.de
•
Fulda Dr. Gebhardt + Moritz Heinrichstr. 17/19 36037 Fulda Germany Tel: +49 661 97790 Fax: +49 661 977922 Website: www.gebhardt-moritz.de Contact Christian Gebhardt I gebhardt@ gebhardt-moritz.de Frank Moritz I moritz@ gebhardt-moritz.de Volker Hans I hans@ gebhardt-moritz.de
Industry Specialties Advertising • Engineering • Housing & urban devel • Medical research/pharmaceuticals • Not-for-profit organizations • Printing/ Publishing • Professionals • Shipping/Forwarding • Telecommunications • Trusts
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate turnarounds and liquidations • Due diligence • Estate planning • Litigation support • Mergers & Acquisitions (transaction management and initiation) • Start ups • Tax planning and compliance Industry Specialty • Associations and Foundations • Construction Industry • Craft • Electronic Industry • Forestry • Freelancer • Healthcare • Mining • Public Companies • Service 45
Heilbronn
GMT +1 hour
Diehm Treuhand Uhlandstrasse 25 74072 Heilbronn Germany Tel: +49 7131 96100 Fax: +49 7131 961038 Website: www.diehm-treuhand.de
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax compliance • Corporate tax planning • Due diligence • External controlling • Payroll • Personal tax compliance • Personal tax planning • Start ups
Contact Gunther Diehm I gunther.diehm @ diehm-treuhand.de Jochen Diehm I jochen.diehm @ diehm-treuhand.de
Industry Specialty • Not-for-profit organizations
46
Ilmenau BTT Treuhand Steuerberatungsgesellschaft mbH Krohnestrasse 6 98693 Ilmenau Germany Tel: +49 3677 67670 Fax: +49 3677 676715 Website: www.btt-treuhand.de
GMT +1 hour
Services • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Due diligence • Payroll • Personal tax compliance • Personal tax planning • Start ups Industry Specialties • Automobile dealerships • High tech • Notfor-profit organizations
Contact Andreas Städtler I a.staedtler@ btt-treuhand.de
Munich
GMT +1 hour
Finas GmbH Suedliche Auffahrtsallee 75 80639 Munich Germany Tel: +49 89 12711510 Fax: +49 89 127115119 Website: www.finas.com
Services • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Due diligence • Executive search • Payroll • Personal tax compliance • Personal tax planning • Start ups
Contact Dr. Joachim Gabloffsky I mail @ finas.com Horst R. Bauer Dr. Wulf Schöne
• Construction • Food & Beverage • High tech • Hotels • Manufacturing • Not-for-profit organizations • Steel • Tourism • Trading com-
Industry Specialties
panies
47
GREECE Athens Prooptiki Ltd. 58, Mitropoleos Street 10563 Athens Greece Tel: +30 210 3318855 Fax: +30 210 3318858 Website: www.prooptikiltd.gr Contact Dimitris Fokianos I fokianos @ prooptikiltd.gr Sevi Solomakou I solomakou @ prooptikiltd.gr Nikos Giannopoulos I giannopoulos @ prooptikiltd.gr Christos Loligiannis I loligiannis @ prooptikiltd.gr Marina Xenopoulou I xenopoulou @ prooptikiltd.gr
48
GMT +2 hours
Services • Accounting • Audit • Bookkeeping • Due Diligence • Mergers & Acquisitions • Personal Taxation • Recapitalization and restructuring • Tax compliance & planning • Transfer Pricing • Value Added Tax (VAT) Industry Specialties • Construction • Food • Healthcare • IT companies • Internet • Legal • Marketing / Research • Retail • Tourism industry • Telecommunication
Guatemala Guatemala City
GMT -6 hours
Expansion de Negocios, S.A. Avenida Reforma 1– 50 Zona 9 Guatemala City, C.A. Guatemala Tel: +502 2259 3800 Website: www.expansiondenegociosgt.com
Services • Audit – Private companies • Bookkeeping • Compilation • Corporate tax compliance • Corporate tax planning • Management consulting • Personal tax compliance • Personal tax planning
Contact Mario Contreras I exnegsa @ yahoo.com
• Agribusiness • Airlines • Construction • Real
Industry Specialties estate
49
HONG KONG Hong Kong Global CPA (HK) Ltd. Suite 3105, 31/F Office Tower Convention Plaza 1 Harbour Road, Wai Chai Hong Kong Tel: +852 2868 9888 Fax: +852 2526 2888 Website: www.cpachina.com.hk Contact Simon Cheung I simon @ cpachina.com.hk Calvin Chow I calvin @ cpachina.com.hk Aries Mak I aries @ cpachina.com.hk Venus Ho I venus @ cpachina.com.hk May Ho I may @ cpachina.com.hk
GMT +8 hours
Services • Accounting and Finance • Corporate Finance • Direct Investment in China • Formation, Trust and Trade Mark • Local and International Tax Planning • Merger & Acquisition • Risk Management • Statutory Audit and Special Audit Industry Specialties • Trading • Manufacturing • Financial institution • Venture Capital • Private Equity • Construction • Electronics • Telecommunication • Steel • Shipping
Branch Offices
Room 2212, Guangdong Foreign Economic & Trade Building No. 351 Tian He Road Guangzhou China Tel: +86 20 3880 0116 Fax: +86 20 3880 7874 Contact Venus Ho I venus @ cpachina.com.hk Room 2203, Summit Centre No. 1088 Yan Au Road Shanghai China Tel: +86 21 3203 3677 Fax: +86 21 3203 8677 Contact Simon Cheung I simon @ cpachina.com.hk
50
HUNGARY Budapest CORRECT Financial and Auditor Bimbo út 182 Budapest H-1026 Hungary Tel: +36 1 2099373 Fax: +36 1 4668409 Website: www.correct.hu Contact Ivan Egri I ivan.egri @ correct.hu Viktor Egri I viktor.egri @ correct.hu
GMT +1 hour
Services • Audit – Private companies • Audit – Public companies • Corporate tax planning • Due diligence • International tax planning & com pliance • Litigation support • Mergers & Acquisitions (transaction management and initiation) • Strategic corporate consulting • Training • Value Added Tax (VAT) Industry Specialties • Construction • Government and state owned enterprises • Healthcare • Housing & urban development (HUD) • Leasing • Manufacturing • Medical research/pharmaceuticals • Steel • Telecommunications • Transportation
51
INDIA Bangalore RISHI MADHUR & CO Chartered Accountants 1st floor, HVM House No. 106, Amarjyothi Layout Off Intermediate Ring Road Domlur, Bangalore 560 071 India Tel: +91 80 41145757 / 25352222 Fax: +91 80 41145858 Website: www.rishimadhur.com Contact Rishi Harlalka I rishi @ rishimadhur.com Madhur Harlalka I madhur@ rishimadhur.com
52
GMT +5:30 hours
Services • Bookkeeping • Business valuations • Company formation • Corporate tax compliance • International tax planning & compliance • Litigation support • Personal tax compliance • Private company audits • Start ups • Transfer pricing
New Delhi GSA & Associates 16 DDA Flats, Ground Floor Panchsheel Shivalik Crossing Near C Block Shivalik New Delhi 110017 India Tel: +91 11 32099205 Website: www.gsaassociates.net.in
GMT +5:30 hours
Services • Audit and assurance • Corporate advisory • Outsourcing • Risk management • Tax advisory Industry Specialties • Banks • Construction • Manufacturing • Oil/ Gas • Professional service firms • Real estate • Transportation
Contact Amarjit Chopra I ajc@ gsa.net.in Sunil Aggarwal I sunil @ gsa.net.in Sanjeev Chaudhary I sanjeevc@ gsa.net.in
New Delhi H. S. Rustagi & Co 4654/21, Darya Ganj, 2nd Floor New Delhi 110002 India Tel: +91 11 23263818 Fax: +91 11 23255967 Website: www.cahsr.in Contact Narendra Kumar Rustagi I nkr@ cahsr.in Satinder K. Rustagi I skr@ cahsr.in
GMT +5:30 hours
Services • Audit – Private companies • Audit – Public companies • Company formation • Corporate tax compliance • Due diligence • Management consulting • Mergers & Acquisitions (transaction management and initiation) • Outsourcing • Revenue recognition • Transfer pricing Industry Specialties • Food & Beverage • Hotels • Insurance companies • Leasing • Manufacturing • Nursing homes • Oil/Gas • Real estate • Steel • Tele-
communications
53
INDONESIA Jakarta S.Mannan, Ardiansyah & Rekan Alamanda Office Park 2 Floor Unit G Jl TB Simatupang Kav.23-24 Jakarta 12430 Indonesia Tel: +62 21 2966 1548 Fax: +62 21 2966 1550 Website: www.sms.co.id Contact Salam Mannan I salam @ sms.co.id Mr. Mulyadi I mulyadiugm @ gmail.com Fuad Dharmawan I fuad @ sms.co.id Ardiansyah Syam I ardiansyah_syam @ yahoo.com Mr. Gurarso I gurarso @ yahoo.com
GMT +7 hours
Services • Audit – Private companies • Bookkeeping services • Business plans • Compilation • Corporate tax compliance • Corporate tax planning • Due diligence • Outsourcing • Payroll • Value Added Tax (VAT) Industry Specialties • Coal / Natural resources • Commercial property management • Construction • Government entities • Hotels • Insurance companies • Not-for-profit organizations Branch Offices
Jl. Pisok 5 Blok EB 10/10 Bintaro Jaya Sektor 5 Jakarta 15222 Indonesia Tel: +62 21 7342724 Fax: +62 21 9101025 Contact Fuad Dharmawan I fuad @ sms.co.id
54
IRELAND Dublin HUGHES BLAKE Chartered Accountants & Business Advisors Joyce House 22/23 Holles Street Dublin 2 Ireland Tel: +353 1 6699999 Fax: +353 1 6699777 Website: www.hughesblake.ie Contact Kieran McCarthy I kieran.mccarthy @ hughesblake.ie
GMT +0 hours
Services • Accounts preparation • Audit • Bookkeeping • Due diligence • Insolvency & restructuring • Mergers & acquisition • Payroll • Start ups • Tax compliance & planning • Tax consulting Industry Specialties • Farming/Agricultural sector • Legal profession • Public private partnerships • Retail Branch Offices
Clonhaston Enniscorthy Co. Wexford Ireland Tel: +353 53 9233333 Fax: +353 53 9234403 6th Floor No. 5 Lapps Quay Cork Ireland Tel: +353 21 4943987 Fax: +353 21 4943950
55
Israel Tel Aviv Freidkes & Co. CPA 10 Carlebach St PO Box 20034 Tel Aviv 6120001 Israel Tel: +972 36 24 29 77 Website: www.freidkes.co.il Contact Ruben Almog I roby @ freidkes.co.il Eli Engel I eli @ freidkes.co.il Arie Biger I arie @ freidkes.co.il Lior Stinus I lior@ freidkes.co.il Noam Amir I noam @ freidkes.co.il
56
GMT +2 hours
ITALY Livorno
GMT +1 hour
Studio Commmerciale Tributario Dr. Vittorio Carelli Via Marradi, 4 Livorno Italy Tel: +39 0586 800451 Fax: +39 0586 260355 Website: www.carellistudio.it
Services • Audit – Private companies • Bookkeeping services • Business valuations • Company formation • Corporate tax compliance • Due diligence • International tax planning & compliance • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance • Value Added Tax (VAT)
Contact Vittorio Carelli I
[email protected] Marco Lomi I MarcoLomi @ carellistudio.it Michele Guidoni I MicheleGuidoni @ carellistudio.it
Industry Specialties Chemical • Construction • Government entities • Hotels • Leasing • Not-for-profit organizations • Real estate • Shipping/Forwarding • Transportation •
57
Milan Pomara Scibetta & Partners Via Fratelli Gabba 1/A I-20122 Milan Italy Tel: +39 02 784241 Fax: +39 02 782464 Website: www.pomarascibetta.it Contact Giuseppe Scibetta I giuscibe7@ virgilio.it Roberto Scibetta I roberto.scibetta @ pomarascibetta.it Alessia Vinci I a.vinci @ pomarascibetta.it Onorina Zilioli I o.zilioli @ pomarascibetta.it Sabrina Iannuzzi I s.iannuzzi @ pomarascibetta.it
GMT +1 hour
Services • Bookkeeping & financial statements • Corporate tax planning • Due Diligence • International Tax Planning • Start ups • Transfer pricing • Tax Litigation & Legal services • Investment management • Tax planning & compliance for individuals • Holding companies & offshore entities Industry Specialties • Real Estate & Construction • Hotels • E-commerce • Entertainment • Banks/Financial companies • Wind turbine generator companies • Not-for-profit organizations • Transport • Fashion companies/luxury goods • Sport Branch Office
Corso Italia 25/A 22060 Campione d’Italia Italy Tel: +41 91 6476076
58
Rome Studio Sergio Scibetta Via dei Monti Parioli, 6 00197 Rome Italy Tel: +39 06 3269521 Fax: +39 06 3611443 Website: www.sergioscibetta.it Contact Titoflavio Scibetta I tito @ sergioscibetta.it Sergio Scibetta I studio @ sergioscibetta.it
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Business plans • Business valuations • Corporate tax compliance • Corporate tax planning • Due diligence • International tax planning & compliance • Litigation support • Mergers & Acquisitions (transaction management and initiation) Industry Specialties • Airlines • Banks • Car rentals • Construction • Hotels • Not-for-profit organizations • Real estate • Sport • Transportation • Trusts
59
Japan Tokyo Actus Tax Corporation 7th Floor, Akasaka Chuo Building 3-2-6, Akasaka, Minato-ku Tokyo 107-0052 Japan Tel: +81 3 3224 8880 Fax: +81 3 5775 3331 Website: www.actus.co.jp/en Contact Tetsunori Chiba I tetsunori.chiba @ actus.co.jp Akihiro Furuta I akihiro.furuta @ actus.co.jp
GMT +9 hours
Services • Bookkeeping services • Compilation • Corporate tax compliance • Corporate tax planning • International tax planning & compliance • Payroll • Personal tax compliance • Personal tax planning • Transfer pricing • Value Added Tax (VAT) Industry Specialties • Computer hardware & software • Construction • Entertainment/Films • Food distribution • Insurance companies • Internet • Manufacturing • Professionals • Real estate • Wholesale Branch Office Osaka 7th floor, Higobashi Center Building 1-9-1, Edobori, Nishi-ku, Osaka-shi Osaka 550-0002 Japan Tel: +81 6 6449 8682 Fax: +81 6 6449 8683 Contact Tetsunori Chiba I tetsunori.chiba @ actus.co.jp
60
JORDAN Amman Etar Consulting 258 Al-Madinah Al-Monawarah Street Hisham Salameh Commercial Complex Building 2, Suite 407 Amman Jordan Tel: +962 6 5736990 Fax: +962 6 5736990 Website: www.etarconsulting.com Contact Hasan Abu-Rous I habu-rous @ etarconsulting.com Luma Omari I lal-omari @ etarconsulting.com
GMT +2 hours
Services • Bookkeeping services • Charities • Corporate governance • Corporate tax planning • Due diligence • Fraud investigations • Management consulting • Risk management • Training • Value added audits Industry Specialties • Automobile dealerships • Construction • Insurance companies • Manufacturing • Not-for-profit organizations • Retail • Telecommunications • Transportation • Water utilities • Wholesale
61
Korea, Republic of Seoul Hyundai Accounting Corporation Shinsa Bldg, 3rd Fl, 966-5 Daechi3-Dong Kangnam-ku Seoul 135-848 Republic of Korea Tel: +82 2 556 7284 Fax: +82 2 6280 7284 Website: www.hdcpa.co.kr Contact Changwoo Yoo I cpayoo @ gmail.com Chang-kwon Kim I ckkim @ hdcpa.co.kr
GMT +9 hours
Services • Audit • Accounting • Tax compliance and planning • Tax consulting • Management consulting • Mergers & Acquisitions • Project financing • Initial piblic offerings • Corporate recovery • SOX compliance Industry Specialties • Semi-Conduct • Medical • Education • Entertainment • Real estate
Branch Offices
Chang-won Wedong 851-1, 3rd fl Changwon-Si Kyungnam Republic of Korea 641-020 Tel: + 82 55 263 5980 Fax: + 82 55 286 7455 Dae-jeon Doonsandong 1241, 6th fl Seogu Deajeon-Si Republic of Korea 302-120 Tel: +82 42 487 7667 Fax: +82 42 487 7687 Seoul (Gang-nam) Sechodong, 1321, Gangnam Bldg., No 701 Sechogu, Seoul Republic of Korea 137-857 Tel: +82 2 568 8111 Fax: +82 2 568 3359
62
LATVIA Riga Siste˜mu Audits Zigfrida Annas Meierovica Blvd. 4 – 7 Riga LV-1050 Latvia Tel: +371 67 293490 Fax: +371 67 293492 Website: www.sistemuaudits.lv Contact C.K. Sathyanarayanan I sathyan @ sistemuaudits.lv
GMT +2 hours
Services • Audit – Private companies • Audit – Public companies • Bookkeeping services • Compilation • Due diligence • Fraud investigations • Outsourcing • Review engagements • Start ups Industry Specialties Agribusiness • Construction • Healthcare Manufacturing • Medical practices • Real estate • Steel • Unions • Vending machines • Water coolers • •
63
LITHUANIA Vilnius Added Value Šeškinès g. 6 Vilnius Lithuania Tel: +370 5 2436498 Fax: +370 5 2784084 Website: www.addedvalue.lt Contact Arvydas Vainoras I arvydas @ avalue.lt
64
GMT +2 hours
Services • Accounting • Audit – Private companies • Company formation • Payroll • Review engagements • Tax planning and compliance Industry Specialties • Construction • Food & Beverage • Logistics • Manufacturing • Not-for-profit organizations • Oil/Gas • Pharmacies • Telecommunications
LUXEMBOURG Luxembourg GSL Fiduciaire 7 Rue Portland L-4281 Esch-sur-Alzette Luxembourg Tel: +352 26 17341 Fax: +352 26 173434 Website: www.gsl.lu Contact Luc Schmitt I luc-schmitt @ gsl.lu Guy Schroeder I guy.schroeder@ gsl.lu
GMT +1 hour
Services • Audit – Private companies • Audit – Public companies • Charities • Review engagements Industry Specialties • Automobile dealerships • Construction • Food & Beverage • Franchises • Government entities • Healthcare • Hotels • Manufacturing
65
MALAYSIA Petaling Jaya Y L Chee & Co 12A-2, Jalan PJU 8/5C Damansara Perdana 47820, Petaling Jaya, Selangor Malaysia Tel: +60 3 7729 2731 Fax: +60 3 7726 3422 Website: www.ylchee.com Contact Chee Yon Long I chee @ ylchee.com
GMT +7 hours
Services • Accounting • Audit • Company formation and secretarial • Management consulting • Tax Industry Specialties • Construction • Co-operative societies • Entertainment • Information technology (IT) • Manufacturing • Not-for-profit organizations • Property • development • Property letting & holding • Trade • Waste management Branch Offices
42A and 43A, Suite 101 Jalan Perang, Taman Pelangi 80400 Johor Bahru, Johor Malaysia Suite A, B10/2 Level 3 Pusat Perdaganan Taman Dagang Jalan Dagang Besar 68000 Ampang, Selangor Malaysia
66
Malta Swatar Capstone Group Tower Business Centre, Level 1, Suite 5 Tower Street Swatar, BKR 4013 Malta Tel: +356 2549 6500 Fax: +356 2549 6555 Website: www.capstonegroup.com.mt Contact David Borg I dborg @ capstonegroup.com.mt Kris Baron I kbaron @ capstonegroup.com.mt Nicky Gouder I ngouder@ capstonegroup.com.mt
GMT +1 hours
Services • Accounting • Administration of companies • Audit and assurance • Corporate governance • Financial services • Legal services • Multimedia presentations • Property management • Ship ping register • Tax planning and compliance Industry Specialties • Banks • Entertainment/Films • High tech • Hotels • Oil/Gas • Real estate • Remote Gaming • Retail • Shipping/Forwarding • Tourism
67
MEXICO Mexico City
GMT -6 hours
Despacho Limon Mestre S. C. Av, San Francisco No 1005 Colonia Del Valle Mexico City DF 03100 Mexico Tel: +52 5 687 9133 Fax: +52 5 687 5111
Services • Audit – Private companies • Bookkeeping services • Charities • Corporate tax planning • Due diligence • Fraud investigations • Fund administration • Payroll • Strategic corporate consulting • Transfer pricing
Contact Pablo A Limon Mestre I plimon @ dlm.com.mx Alberto D Limon Mestre I alimon@ dlm.com.mx Mauricio Limon I mlimon @ dlm.com.mx Maricela Laguna I mlaguna @ dlm.com.mx
• Construction • Energy • Food & Beverage • Hotels • Leasing • Manufacturing • Not-forprofit organizations • Real estate • Schools • Wholesale
Industry Specialties
68
Guadalajara
GMT -6 hours
Salgado Contadores, S. C. Coliman No 289-A Ciudad del Sol Zapopan Jalisco 45050 Guadalajara Mexico Tel: +52 333 343 4011 Fax: +52 333 343 4011 ext 102 Website: www.salgadocontadores.com
Services • Accounting for overseas companies • Accounting software selection & implementation • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • International tax planning & compliance • Mergers & Acquisi tions (transaction management and initiation) • Outsourcing • Payroll
Contact Carolina Perez I cperez @ salgadocontadores.com Francisco Granados I fgranados @ salgadocontadores.com Francisco Salgado Nolasco I fsalgado @ salgadocontadores.com Noe Rodriguez I nrodriguez @ salgadocontadores.com
Industry Specialties • Advertising • Agribusiness • Chemical • Com puter hardware & software • Construction • Direct selling • Food & Beverage • Food distribution • Healthcare • Medical practices
69
Tijuana Moreno Ibarra Y Compania, S. C. Jalisco 2570, Piso 2 Colonia Cacho 22040 Tijuana, Baja California Mexico Tel: +52 664 634 1205 Fax: +52 664 634 1206 Website: www.moreno-ibarra.com Contact Alfredo Moreno I alfredo.moreno @ moreno-ibarra.com Armando Moreno I armandomoreno @ moreno-ibarra.com Ivonne Vasquez I ivonne.vasquez @ moreno-ibarra.com
70
GMT -8 hours
Services • Audit – Private companies • Bookkeeping services • Charities • Corporate tax compliance • Corporate tax planning • Due diligence • Payroll • Personal tax compliance • Start ups • Transfer pricing Industry Specialty • Bus leasing • Charities • Construction • Direct selling • Foreign Direct Investment • Gas stations • Manufacturing • Maquiladoras • Not-for-profit organizations • Real estate
MOROCCO Rabat Cabinet Conseil d’Experts 19 bis Rue Moulay Rachid, 3rd floor Hassan - Rabat Morocco Tel: +212 5 37 26 44 64 Fax: +212 5 37 26 44 40 Contact Najwa Boudhar I
[email protected]
GMT +1 hour
Services • Audit – Private companies • Audit – Public companies • Bookkeeping services • Corporate tax compliance • Due diligence • Investment advice • Management consulting • Mergers & Acquisitions (transaction management and initiation) • Payroll • Value Added Tax (VAT) Industry Specialties • Airlines • Car rentals • Computer hardware & software • Construction • Franchises • Not-forprofit organizations • Restaurants • Schools • Shipping/Forwarding • Textiles
71
NETHERLANDS Amsterdam
GMT +1 hour
Londen & Van Holland Pedro de Medinalaan 39 1086 XP Amsterdam Netherlands Tel: +31 20 4307400 Fax: +31 20 4307411 Website: www.londenholland.nl
Services • Accounting for overseas companies • Audit – Private companies • Compilation • Corporate tax planning • Due diligence • International tax planning & compliance • Legal services • Payroll • Transfer pricing • Value Added Tax (VAT)
Mailing Address Postbus 37737 1030 BG Amsterdam Netherlands
Industry Specialty • Construction • Foreign Direct Investment • Franchises • Medical practices • Not-forprofit organizations • Professionals • Real estate • Restaurants • Retail • Tourism
Contact Wouter van Hellemondt I w.vanhellemondt @ londenholland.nl Marcel Visser I
[email protected] Chris Bijvoet I c.bijvoet@ londenholland.nl
72
NEW ZEALAND Auckland Cockcroft & Co Ltd Chartered Accountants 10th Floor The Wellesley Centre 44 Wellesley Street Auckland New Zealand Tel: +64 9 309 8209 Fax: +64 9 309 0314 Website: www.cockcroft.co.nz
GMT +13 hours
Services • Accounting • Audit • Tax planning • Forecasting • Due diligence • Business valuations Industry Specialties • Not-for-profit organizations • Commercial property
Mailing Address PO Box 6028 Wellesley Street Auckland New Zealand Contact John Cockcroft I john @ cockcroft.co.nz Sue Cockcroft I sue @ cockcroft.co.nz
73
NIGERIA Lagos TAC Professional Services Roof Top Building, 2nd Floor, 24A Campbell Street Lagos Island Nigeria Tel: +234 1 7943046 Website: www.tacgroupng.com Contact Babatunde Michael Adaramaja I tunde @tacgroupng.com Babatunde Benjamin Faniyi I faniyi @tacgroupng.com
74
GMT +1 hour
Services • Accounting • Audit and assurance • Business consulting • Due diligence • Executive search • Financial services • Forensic accounting • Investment management • Tax planning and compliance • Training Industry Specialty • Car rentals • Construction • Financial services • Hotels • Insurance companies • Manufacturing • Oil/Gas • Professional service firms • Real estate • Telecommunications
NORWAY Oslo Partner Revisjon DA Olav Vs gate Oslo 0161 Norway Tel: +47 21 939300 Fax: +47 21 939301 Website: www.partnerrevisjon.no
GMT +1 hour
Services • Accounting • Audit – Private companies • Business valuations • Corporate tax compliance • Corporate tax planning • Corporate turnarounds and liquidations • Payroll Industry Specialties • Investment partnerships • Real estate
Mailing Address Postbox 1942 Vika Oslo 0125 Norway Contact Anne Gudrid Tomterstad I agt @ partnerrevisjon.no Elisabeth Lund I elisabeth @ partnerrevisjon.no
75
PAKISTAN Peshawar Shahid Ahmad & Co. Chartered Accountants 19A, Jamrud Lane, University Town, Peshawar Pakistan Tel: +92 91 5701605 Fax: +92 91 5701608 Website: www.saco.com.pk Contact Manzoor Savul I savul.swyj @ gmail.com Muhammad Shahid I shahidfca @ accountant.com Jawad Khalique I scorpionjaw @ hotmail.com Kamal Mehmood I kamal.swyj @ gmail.com
76
GMT +5 hours
Branch Office Afghanistan Kabul
GMT +4,5 hours
House #611, Street #12, Qualle Fatehullah Kabul Afghanistan Tel: +93 (0) 770274433 Contact Saqib Rehman Qureshi I squreshi @ saco.com.pk
PANAMA Panama City Chen, Gordón y Asociados Urbanizacion Los Angeles Avenida De Los Periodistas Edificio P.H.Caribe, Local 17B Panama City Panama Tel: +507 260 6429 Fax: +507 260 1253 Website: www.chengordon.com Mailing Address Apartado Postal 0819-07247 Panama City Panama
GMT -5 hours
Services • Accounting software selection & implementation • Audit – Private companies • Compilation • Corporate tax compliance • Corporate tax planning • Fraud investigations • Identity theft • Litigation support • Outsourcing • Personal tax compliance Industry Specialties • Advertising • Car rentals • Construction • Housing & urban development (HUD) • Notfor-profit organizations • Office equipment • Professionals • Restaurants • Schools • Ship-
ping/Forwarding
Contact Gil Ng Arcia I gilngarcia @ chengordon.com Luis Chen Gonzalez I luischengo @ chengordon.com Gustavo Gordon Lay I ggordonlay @ chengordon.com Gonzalo Justiniani Ramirez I gjustinianir@ chengordon.com Celia Rivera Carrion I celiarivera @ chengordon.com Vanessa Chen Aguilera I vanessachen @ chengordon.com
77
PARAGUAY Asuncion CYCA – Contadores y Consultores Asociados Dominicana No 717 e/Siria y Patria (Barrio Jara) Asuncion 00460 Paraguay Tel: +595 21 201746 – 233431 Fax: +595 21 201746 – 233431 Website: www.cyca.com.py Contact Nelson Diaz Rojas I cyca @ cyca.com.py Fabio Pessolani Riquelme Guillermo Eugenio Andresen Miguel Angel Villalba Monserrat Diaz Soler Nelida Nunez Ramirez
78
GMT -3 hours
Services • Audit • Bookkeeping • Tax compliance and planning Industry Specialties • Insurance companies • • Agribusiness
Financial entities
Peru Lima Chávez Escobar y Asociados Sociedad Civil Av. Arenales 395 oficina 608 Lima Peru Tel: +51 1 425 0818 Fax: +51 1 425 0818
GMT -6 hours
Services • Audit • Accounting • Tax Industry Specialty • Government entities
Contact Luis Miguel Chávez Escobar I chavez_audit @ hotmail.com
79
Philippines Manila Po Lao Marquez Benedictos & Co 18 A Villa Socorro Street, Toro Hills Quezon City 1106 Philippines Tel: +63 88 453 0294 Fax: +63 88 928 7987 Contact Geralden Benedictos I ggb.cpa.philippines @ gmail.com Jenny Po I bookkeeper.philippines @ gmail.com
80
GMT +8 hours
Services • Accounting software selection & implementation • Audit – Private companies • Bookkeeping services • Budgeting and forecasts • Company formation • Corporate tax compliance • Payroll • Personal tax compliance • Review engagements • Value Added Tax (VAT) Industry Specialties • Insurance companies • Manufacturing • Medical practices • Medical research/pharmaceuticals • Not-for-profit organizations • Printing/ publishing • Real estate • Schools • Tourism • Wholesale
Poland Warsaw Staniszewski & Richter ul. Lwowska 10/21 00-658 Warsaw Poland Tel: +48 22 6224198 Fax: +48 22 6212719 Website: www.auditors.pl Contact Marzena Richter I marzena.richter@ auditors.pl Alex Staniszewski I alex.staniszewski @ auditors.pl
GMT +2 hours
Services • Accounting • Audit and assurance • Bookkeeping services • Corporate advisory • Due diligence • Payroll • Tax advisory • Tax planning and compliance Industry Specialties Construction • Distribution • Engineering Financial services • Green and renewable energies • Information technology (IT) • Media and design • Medical sector • Not-forprofit organizations • Professionals • Real estate • Retail • Transportation • •
81
PORTUGAL Lisbon MOURALINA – Contabilidade, Estudos e Gestão, Lda. Rua D. António Ribeiro, 1A Miraflores 1495–049 Alges Lisbon Portugal Tel: +351 21 4135480 Fax: +351 21 4135489 Website: www.mouralina.com Contact Cristina Muralha I c.muralha @ mouralina.com António Mourato I a.mourato @ mouralina.com Paulo Mourato I p.mourato @ mouralina.com Reinaldo Muralha I r.muralha @ 4emes.com
82
GMT +0 hours
Services • Bookkeeping • Financial consulting • Management consulting • Litigation support • Payroll • Property management • Start ups • Tax com pliance & planning • Tax consulting • Training Industry Specialties • International companies – subsidiaries and branches • Multimedia – business image & communication • Retail – international brands
Puerto Rico Guaynabo Centeno Figueroa & Co. CPA, PSC 101 San Patricio Avenue, Suite 860 Guaynabo Puerto Rico 00968 Tel: +1 787 706 3060 Fax: +1 787 706 3048 Website: www.centenofigueroa.com Contact Nestor Centeno Figueroa I nestor@ centenofigueroa.com Nestor Centeno Quinones I nesti @ centenofigueroa.com
GMT -4 hours
Services • Audit – Private companies • Bookkeeping • Budgeting and forecasts • Business plans • Compilation • Corporate tax planning • Management consulting • Personal tax compliance • Personal tax planning • Review engagements Industry Specialties • Healthcare • Insurance companies • Retail • Wholesale
83
QATAR Doha F&Y Auditors & Chartered Accountants Old Al Mana Building, Unit 8, 3rd Floor Al Nasr Street, C Ring Road P. O. Box 30402 Doha Qatar Tel: +974 444 15659 Fax: +974 444 35330 Website: www.fy-auditors.com Contact Yousef Abdalla I Yousef5214 @ yahoo.fom Mohamed Fouad I Foush978 @ gmail.com Abouyassine Soumaya I abouyassine.soumaya @ yahoo.fr
84
GMT +3 hours
ROMANIA Bucharest
GMT +2 hours
Orenstein, Ostro & Associates Str. Trifoi, Nr. 20, Sector 3 Bucharest 030698 Romania Tel: +40 21 3272298 Fax: +40 21 3260551 Website: www.oocpa.ro
Services • Accounting for overseas companies • Audit – Private companies • Audit – Public companies • Bookkeeping services • Business valuations • Corporate tax compliance • Corporate tax planning • Corporate turnarounds and liquidations • Due diligence • Payroll
Contact Dan Liviu Orenstein I dano @ oocpa.ro
Industry Specialties • Computer hardware & software • Construction • Food & Beverage • Healthcare • High tech • Hotels • Manufacturing • Real estate • Retail • Telecommunications
85
RUSSIAn Federation Moscow
GMT +4 hours
JIB Group, LLC. Krasnopresnenskaya nab., d.12 office 1407, 14th floor Moscow 123610 Russian Federation Tel: +7 495 2121767 Website: www.jibgroup.net
Services • Audit – Private companies • Audit – Public companies • Bookkeeping services • Budgeting and forecasts • Business valuations • Company formation • Compilation • Corporate tax compliance • Corporate tax planning • Corporate turnarounds and liquidations
Contact Mikhail Boyarko I boyarko @ jibgroup.net Alexander Ermakov I ermakov @ jibgroup.net
Industry Specialties • Banks • Coal/Natural resources • Commercial property management • Computer hardware & software • Construction • Direct selling • Entertainment/Films • Food & Beverage • Food distribution • Intellectual property
Saint Petersburg
GMT +4 hours
Chto delat Audit ZAO 1, Mirgorodskaya Str Saint-Petersburg 191024 Russian Federation Tel: +7 812 3344488 Fax: +7 812 3344488 www.audit4dk.ru
Services • Accounting software selection & implementation • Audit – Private companies • Audit – Public companies • Bookkeeping services • Due diligence • Legal services • Management consulting • Payroll • Personal tax compliance • Zakat & tax consulting
Contact Valery Bakhtin I valery.bakhtin @ spb.4dk.ru Oksana Zeykan I zol @ spb.4dk.ru
Industry Specialties • Chemical • Coal/Natural resources • Commercial property management • Construction • Government entities • Media & media outsourcing • Oil/Gas • Printing/Publishing • Telecommunications • Transportation Branch Office
56, Mishin’s Str Moscow 127 083 Russian Federation Tel: +7 495 7847737 Fax: +7 495 7847737 Contact Tatiana Efimova I ets @ 4dk.ru
87
Yekaterinburg Association ”Taxes of Russia“ 3 Chimikov Street Yekaterinburg 620014 Russian Federation Tel: +7 343 3789333 Fax: +7 343 3789332 Website: www.anr.ru Contact Igor L. Teushchakov I teuschakov @ anr.ru
88
GMT +6 hours
Services • Audit • Business consulting • Corporate law • Due diligence • Enterprise, business and asset valuation • Litigation support • Tax consulting • Tax planning
SAUDI ARABIA Dammam AL-GHANEM Certified Public Accountants Samic Building, 2nd floor Al-Khaleej Street Dammam Corniche 31421 Saudi Arabia Tel: +966 3 8098386 Fax: +966 3 8098301 Website: www.alghanem.com.sa Mailing Address PO Box 762 Dammam, 31421 Saudi Arabia Contact Arshad Malik I malik@ alghanem.com.sa Nader Abdullah Al-Gahnem I nader@ alghanem.com.sa
GMT +3 hours
Services • Accounting • Audit • Company formation • Due diligence • Liquidations • Management consulting • Mergers & Acquisitions • Outsourcing • Tax compliance & planning • Zakat & Tax consulting Industry Specialties • Chemical • Construction • Food industry • Not-for-profit organizations • Manufacturing • Packaging • Transport Branch Offices
Riyadh Saudi Arabia Tel: +966 1 4604044 Fax: +966 1 4604045 Jeddah Saudi Arabia Tel: +966 2 6459866 Fax: +966 2 6459869 Bahrain Manama Suite No. 1033, 13th Floor Al Rossais Tower Road No. 1704, Diplomatic Area 317 Manama Bahrain Tel: +973 1 7581312 Fax: +973 1 7581314
GMT +3 hours
89
SINGAPORE Singapore Y M Woo & Co 371 Beach Road #12-07 Keypoint Singapore 199597 Singapore Tel: +65 6293 8189 Fax: +65 6293 8191 Contact Ying Meng Woo I yingmeng @ ymwoo.com.sg Andrew Tan I tbh123 @ singnet.com.sg Kok Mun Phon I
[email protected]
90
GMT +8 hours
Services • Audit – Public companies • Bookkeeping services • Charities • Company formation • Corporate tax planning • Revenue recognition Industry Specialties • Charities • Commercial property management Construction • Food & Beverage • Government entities • Not-for-profit organizations • Professionals • Real estate • Retail
SLOVAKIA Bratislava ABC – Audit, s.r.o. Jašíkova 2 821 03 Bratislava Slovakia Tel: +42 1903 773457 Website: www.abc-audit.sk Contact Juliana Valacsaiová I valacsaiova @ abc-audit.sk
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Charities • Corporate tax compliance • Corporate tax planning • International tax planning & compliance • Outsourcing • Payroll • Review engagements • Value Added Tax (VAT) Industry Specialties • Advertising • Agribusiness • Construction • Direct selling • Hotels • Not-for-profit organizations • Restaurants • Transportation
91
Slovenia Ljubljana
GMT +1 hour
Taxgroup Ameriška ulica 8 Ljubljana 1000 Slovenia Tel: +386 1 3603040 Fax: +386 1 3603064 Website: www.taxgroup.si
Services • Bookkeeping services • Business valuations • Corporate tax compliance • Corporate tax planning • Due diligence • Investment advice • Legal services • Mergers & Acquisitions (transaction management and initiation) • Payroll • Personal tax planning
Contact Matija Šešok I msesok@ taxgroup.si Klemen Šešok I ksesok@ taxgroup.si
•
92
Industry Specialties Banks • Construction • Food distribution Government entities • Healthcare • Insurance companies • Intellectual property • Manufacturing • Medical research/pharmaceuticals • Retail
South Africa Cape Town C2M Chartered Accountants 2nd Floor, Tygerforum B 53 Willie van Schoor Drive Tygervalley, Belville 7530 South Africa Tel: +27 21 9140261 Fax: +27 21 9140262 Website: www.c2m.co.za Mailing Address PO Box 3347 Tygervalley, Belville 7530 South Africa
GMT +2 hours
Services • Audit – Private companies • Business valuations • Corporate tax planning & compliance • Due diligence • Fraud investigations • Mergers & Acquisitions • Personal tax planning & compliance • Start ups • Succession planning • Value Added Tax (VAT) Industry Specialties • Agribusiness • Entertainment/Films • Food & Beverage • Healthcare • Information technology (IT) • Medical research/pharmaceuticals • Not-for-profit organizations • Oil/Gas • Real estate • Winemakers
Contact Carel Bester I carelb @ c2mca.co.za Arno Nel I arno @ c2mca.co.za Elzaan Shoeman I elzaan @ c2mca.co.za Carel Steenkamp I carels @ c2mca.co.za
93
SPAIN Barcelona Bellavista S. L. Avda. Diagonal, 463bis, 3° 4 a 08036 Barcelona Spain Tel: +34 93 3635471 Fax: +34 93 4390204 Website: www.bellavistalegal.eu Contact Francesc Bellavista Arimany I fbellavista @ bellavistalegal.eu Joan Lliteras I jlliteras @ bellavistalegal.eu Francisco Javier Obispo Castillo I fjobispo @ bellavistalegal.eu Joaquim Malvesi Martinez I jmalvesi @ bellavistalegal.eu Manuel Cantueso Sanchez I mcantueso @ bellavistalegal.eu Anna Gesa I agesa @ bellavistalegal.eu
94
GMT +1 hour
Services • Bookkeeping • Commercial & company law • Due diligence • Insolvency and debt restructuring • International tax planning • Mergers & Acquisitions • Payroll & social security • Start ups/Spin off • Tax compliance • Transfer pricing Industry Specialties • Information technology & Internet • Intellectual property • Not-for-profit organizations • Real estate & town planning Branch Office
C/ Sant Jaume, 16, 1 08401 Granollers Spain Tel: +34 93 8603960 Fax: +34 93 8706168
Girona Planning Assessors Fiscals, S. L. P. Avda. Ramon Folch, nº13, 1er 17001 Girona Spain Tel: +34 972 414563 Fax: +34 972 228305 Website: www.planningassessors.com Contact Toni Sala I tsala @ planningassessors.com Miquel Márquez I mmarquez @ planningassessors.com
GMT +1 hour
Services • Corporate tax compliance • Corporate tax planning • Due diligence • Family businesses • Holding companies & offshore entities • International tax planning & compliance • Mergers & Acquisitions (transaction management and initiation) • Personal tax planning • Transfer pricing • Value Added Tax (VAT) Industry Specialties • Chemical • Food distribution • Healthcare • Hotels • Manufacturing • Not-for-profit organizations • Real estate • Retail • Textiles • Tourism
95
Madrid
GMT +1 hour
MISAVER, S. A. C/Ferraz, n° 2, 2° izqda. 28008 Madrid Spain Tel: +34 91 5478077 Fax: +34 91 5478090 Website: www.misaver.com
Services • Audit and assurance • Bookkeeping services • Business valuations • Corporate tax compliance • Corporate tax planning • Mergers & Acquisitions (transaction management and initiation) • Payroll • Personal tax compliance • Personal tax planning • Transfer pricing
Contact Trinidad Remezal I trinidad.remezal @ misaver.com Jose Enrique Solano I jose.solano @ misaver.com Carlos Fernandez Cordoba I carlos.fernandez @ misaver.com
Industry Specialties • Construction • Healthcare • Internet • Manufacturing • Not-for-profit organizations • Real estate • Restaurants • Schools • Telecommunications • Textiles
96
SWITZERLAND Zug
GMT +1 hour
KBT Treuhand AG Grabenstrasse 25 CH-6340 Baar Switzerland Tel: +41 41 7693030 Fax: +41 41 7693031 Website: www.kbt.ch
Services • Bookkeeping • Business valuations • Corporate tax planning • Due diligence • Family businesses • Litigation support • Mergers & Acquisitions (transaction management and initiation) • Personal tax planning • Private company audits
Contact Bruno Peter I b.peter@ kbt.ch Daniel Althaus I d.althaus @ kbt.ch
Branch Offices Geneva Rue St-Jean 8 CH-1260 Nyon Switzerland
Contact Bruno Peter I b.peter @ kbt.ch Kathia Blauth I k.blauth @ kbt.ch Obwalden Enetriederstrasse 22 CH-6060 Sarnen Switzerland Contact Felix Kleiber I f.kleiber @ kbt.ch Zurich Zimmergasse 16 CH-8032 Zurich Switzerland Contact Felix Kleiber I f.kleiber @ kbt.ch
97
Zurich Novisa Wirtschaftsprüfung AG Scheuchzerstrasse 33 Postfach CH-8033 Zurich Switzerland Tel: +41 44 2676666 Fax: +41 44 2676667 Website: www.novisa.ch Contact Andreas Kuhn I andreas.kuhn @ novisa.ch Evelyne Shnyder I evelyne.shnyder@ novisa.ch
98
GMT +1 hour
Services • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Payroll • Personal tax compliance • Personal tax planning Industry Specialties • Not-for-profit organizations
TURKEY Istanbul Kadioglu Yeminli Mali Musavirlik Mecidiye Mah. Cevatpasa Sok. No:12 Kosuyolu, Kadikoy 34710 Istanbul Turkey Tel: +90 216 5461146 Fax: +90 216 5460926 Website: www.kadiogluymm.com Contact Begüm Kadioglu I begum @ kadiogludenetim.com M. Yüksel Kadioglu I kadioglu @ kadiogludenetim.com Erkan Berkofcali I erkan @ kadiogludenetim.com
GMT +2 hours
Services • Audit – Private companies • Compilation • Corporate tax compliance • Corporate tax planning • Due diligence • Holding companies & offshore entities • Personal tax compliance • Personal tax planning • Sworn fiscal advisory Industry Specialties • Automotive • Banks • Chemicals • Construction • Finance • Food industry • Healthcare • Manufacturing • Retail • Textiles Branch Office
Dikkaldirim Cad. Nevsin Apt. No: 8/B D:1 Cekirge Bursa Turkey Tel: +90 224 2355603 Fax: +90 224 2341617 Website: www.kadiogluymm.com Contact Mehmet Arioglu I bursa @ kadiogludenetim.com Benek Arioglu Basak Arioglu
99
UNITED ARAB EMIRATES Abu Dhabi
GMT +4 hours
Union Accounting & Auditing Office No.1, Mezz. Floor Behind Chamber of Commerce Tower Estiqlal Street Abu Dhabi United Arab Emirates Tel: +971 2 6349400 Fax: +971 2 6349416 Website: www.unionaa.com
Services • Audit – Private companies • Bookkeeping services • Business valuations • Company formation • Corporate tax compliance • Corporate turnarounds and liquidations • Investment advice • Litigation support • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance
Mailing Address PO Box 46765 Abu Dhabi United Arab Emirates
• •
Contact Ahmed A. Bawazeer I info @ unionaa.com Hussein El Sayed Mahmoud I helsayed @ unionaa.com Amar A. Ahamed I amar@ unionaa.com Mathew Joseph I mathew @ unionaa.com Khaled Alhaddad I khaled @ unionaa.com
100
Industry Specialties Car rentals • Construction • Healthcare Manufacturing • Not-for-profit organizations • Restaurants • Schools • Transportation
Dubai SKM International, Chartered Accountants Al Maktoum Rd, Deira. Khalidiya Apartments. Office 705 Dubai United Arab Emirates Tel: +971 5058 51327 Website: www.skmconsultant.com
GMT +4 hours
Services • Audit • Business plans • Company formation Industry Specialties • Real Estate • Banks
Contact Sushil Malhotra I sushil @ skminternational.com
101
UNITED KINGDOM – England Birmingham Colin Meager & Co. Limited Regent House 68 Caroline Street Jewellery Quarter Birmingham, B3 1UG United Kingdom Tel: +44 121 2331407 Fax: +44 121 2339903 Website: www.colinmeager.co.uk Contact Colin Meager I colin @ colinmeager.co.uk Beverley Jones I beverley @ colinmeager.co.uk
Bristol Hunter Accountants Limited 3 Kings Court Little King Street Bristol, BS1 4HW United Kingdom Tel: +44 117 9300061 Fax: +44 117 9300060 Website: www.hunteraccountants.co.uk Contact Mark Hunter I mhunter@ hunteraccountants.co.uk
102
GMT +0 hours
Services • Bookkeeping services • Budgeting and forecasts • Company formation • Compilation • Corporate tax compliance • Family businesses • Mergers & Acquisitions (transaction management and initiation) • Outsourcing • Payroll • Personal tax compliance Industry Specialties • Computer hardware & software • High tech • Media & media outsourcing • Printing/Publishing • Restaurants • Tourism • Trusts • Wholesale
GMT +0 hours
Services • Accounting – annual & management accounts • Acquisitions • Audit • Business advice & services to owner managed businesses • Business plans & projections • Company formation & start-up advice • Due diligence • Internal Audit • Outsourced services (accounting & payroll) • Strategic planning • Tax compliance & planning Industry Specialties • Charities • International subsidiaries • Notfor-profit organizations • Owner managed businesses • Solicitors
London Wilder Coe LLP 233–237 Old Marylebone Road London, NW1 5QT United Kingdom Tel: +44 20 77246060 Fax: +44 20 77246070 Website: www.wildercoe.co.uk Contact Mark Saunders I mark.saunders @ wildercoe.co.uk Robert Coe I robert.coe @ wildercoe.co.uk Bee Lean Chew I bee.chew @ wildercoe.co.uk Ian Saunders I ian.saunders@ wildercoe.co.uk Jitendra Pattani I jitendra.pattani @ wildercoe.co.uk Michael Bordoley I
[email protected] Norman Cowan I norman.cowan @ wildercoe.co.uk Robert Bradman I robert.bradman @ wildercoe.co.uk Stephen Landy I stephen.landy @ wildercoe.co.uk Tim Cook I tim.cook@ wildercoe.co.uk Ross Welland I ross.welland @ wildercoe.uk Panos Papas I panos.papas @ wildercoe.co.uk Chris Gent I chris.gent @ wildercoe.co.uk
GMT +0 hours
Services • Accounting • Audit and assurance • Asset tracing • Business valuations • Company formation • Corporate insolvency • Corporate turnarounds and liquidations • Expert witness for legal proceedings • Financial services • Forensic accounting • Fraud investigation • Independent business reviews • Mergers & Acquisitions (transaction management and initiation) • Personal Insolvency and Bankruptcy • Solvent corporate reconstruction • Tax planning and compliance Industry Specialties • Charities • Computer hardware & software • High tech • Hotels • Marketing • Professionals • Real estate • Recruitment • Restaurants • Retail Branch Office
Oxford House Campus 6 Caxton Way Stevenage, Herts SG1 2XD United Kingdom Tel: +44 1438 847200 Fax: +44 1438 847150 Contact Robert Bradman I robert.bradman @ wildercoe.co.uk
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UNITED STATES OF AMERICA Albany, NY LCS & Z, L. L. P. 33 Century Hill Drive Latham, NY 12110 USA Tel: +1 518 783 7200 Toll Free: 800 449 9272 Fax: +1 518 783 7385 Website: www.lsczcpa.com Contact Bill Lutz I wl @ lcszcpa.com Ed Selig I ejs @ lcszcpa.com William Zeronda I waz @ lcszcpa.com
GMT -5 hours
Services • 401k-Audits • Audit – Private companies • Business valuations • Compilation • Corporate tax compliance • Corporate tax planning • Estate planning • Not for Profit entities • Peer reviews • Review engagements Industry Specialties • Construction • Food distribution • Medical practices • Professionals • Retail • Transportation • Wholesale State Licenses Arizona I California I Connecticut District of Columbia I Georgia I Louisiana Massachusetts I New Jersey I New York I Texas I Vermont Branch Offices
33 Bleecker Street Gloversville, NY 12078-2909 USA Tel: +1 518 773 2267 Fax: +1 518 773 2273 Contact Thomas Cichy I tfc@ lcszcpa.com 420 Lexington Avenue, Suite 300 New York, NY 10170 USA Toll Free: 800 449 9272 Fax: +1 518 640 1453 Website: www.lcszcpa.com Contact Bill Lutz I wl @ lcszcpa.com
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Atlanta, GA
GMT -5 hours
GrossDukeNelson & Co, PC 2340 Perimeter Park Drive, Suite 100 Atlanta, GA 30341 USA Tel: +1 770 458 5000 Fax: +1 770 451 8900 Website: www.grossdukenelson.com
Services • Accounting • Bookkeeping • Business valuation • Audit • Tax planning and compliance • Foreign taxation • Mergers & Acquisitions • Litigation support • Due diligence • Succession planning
Contact William Gross I bill.gross @ grossdukenelson.com David A. Duke I dad @ grossdukenelson.com Dean R. Nelson I drn @ grossdukenelson.com Richard Gimbert I rdg @ grossdukenelson.com Teresa Snyder I tbs @ grossdukenelson.com
• Real estate • Not-for-profit organizations • Mobile home parks • Manufactured housing • Medical practices
Industry Specialties
State License Georgia
105
Baltimore, MD Glass Jacobson, P. A. 10711 Red Run Blvd., Suite 101 Owings Mills, MD 21117 USA Tel: +1 410 356 1000 Toll Free: 800 356 7666 Fax: +1 410 356 2892 Website: www.glassjacobson.com Contact Bart Scheffel I bart.scheffel @ glassjacobson.com Ed Jacobson I ed.jacobson @ glassjacobson.com Steven Albert I steven.albert @ glassjacobson.com Michael Cohen I michael.cohen @ glassjacobson.com Patrick Trotta I patrick.trotta @ glassjacobson.com Brett Newberger I brett .newberger@ glassjacobson.com Tammy Schneider I tammy.schneider@ glassjacobson.com
106
GMT -5 hours
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax compliance & planning • Estate planning • Family businesses • Litigation support • Personal tax compliance • Personal tax planning • Wealth management Industry Specialties • Computer hardware & software • Construction • Healthcare • Medical practices • Nursing homes • Professionals • Real estate • Restaurants • Retail • Wholesale State License Maryland
Boston, MA Caras and Shulman, PC 30 Corporate Drive, Suite 100 Burlington, MA 01803-4252 USA Tel: +1 781 273 3950 Fax: +1 781 273 3470 Website: www.carasshulman.com Contact Mark L. Fiato I mfiato @ carasshulman.com Kenneth P. Fluet I kfluet @ carasshulman.com Jeffrey S. Schneider I jschneider@ carasshulman.com
GMT -5 hours
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax compliance • Due diligence • Employee benefit plans • Estate planning • Management consulting • Personal tax compliance • Compilation and Review engagements Industry Specialties Computer hardware & software • Construction • Franchises • Healthcare • Manufacturing • Medical practices • Not-for-profit organizations • Professionals • Restaurants • Wholesale •
State License Massachusetts
107
Chicago, IL Mann Weitz & Associates L.L.C 111 Deer Lake Road, Suite 125 Deerfield, IL 60015 USA Tel: +1 847 267 3400 Fax: +1 847 267 3401 Website: www.mannweitz.com Contact Mark Mann I mmann @ mannweitz.com Davida Finkle I dfinkle @ mannweitz.com Ellyn Samsky I esamsky @ mannweitz.com Diana Kaufmann I dkaufmann@ mannweitz.com
Cincinnati, OH Kamphaus, Henning & Hood Certified Public Accountants, Inc 1046 TechneCenter Drive Milford, OH 45150 USA Tel: +1 513 752 8350 Fax: +1 513 752 8359 Website: www.khhcpa.com Contact Stephen Hood I shood @ khhcpa.com Daniel Henning I dhenning @ khhcpa.com Mitchell Geers I mgeers @ khhcpa.com Linda Pilon I lpilon @ khhcpa.com Vicki Rankin I vrankin @ khhcpa.com 108
GMT -6 hours
Services • Audit and assurance • Bookkeeping services • Business consulting • Outsourced CFO services • Software support • Tax planning and compliance Industry Specialties • Associations and Foundations • High net worth individuals • Privately held businesses • Professional service firms State License Illinois
GMT -5 hours
Services • Audit – Private companies • Bookkeeping services • Business plans • Compilation • Corporate tax compliance • Estate planning • Personal tax compliance • Retirement plans • Review engagements • Succession planning (and deal preparation) Industry Specialties • Advertising • Charities • Construction • Distribution • Housing & urban development (HUD) • Manufacturing • Not-for-profit organizations • Professionals • Schools • Transportation State Licenses Ohio I Indiana I Kentucky I West Virginia
Cleveland, OH
GMT -5 hours
Radachi & Company CPA 900 East Broad Street, Suite A Elyria, OH 44035 USA Tel: +1 440 365 3115 Fax: +1 440 365 4668 Website: www.radachi.com
Services • Audit – Private companies • Corporate tax compliance • Corporate tax planning • Due diligence • Estate planning • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance • Personal tax planning • Retirement plans • Start ups
Contact Richard Radachi I rradachi @ radachi.com Patrick Radachi I pradachi @ radachi.com Michael Josler I mjosler @ radachi.com
Industry Specialties • Public subdivisions • Water utilities State License Ohio
109
Dallas, TX Salmon Sims Thomas & Associates, PLLC 12720 Hillcrest Road, Suite 500 Dallas, TX 75230 USA Tel: +1 972 392 1143 Toll Free: 888 332 4829 Fax: +1 972 934 1269 Website: www.sstcpa.com Contact Ronald Salmon I rsalmon @ sstcpa.com Bill Sims I bsims @ sstcpa.com Rick Thomas I rthomas @ sstcpa.com Eileen Keller I ekeller@ sstcpa.com
GMT -6 hours
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax compliance • Corporate tax planning • Due diligence • Personal tax compliance • Personal tax planning • Start ups Industry Specialties • Construction • Food processing • Healthcare • Hotels • Law firms • Manufacturing • Notfor-profit organizations • Oil and gas • Real estate • Schools & career colleges State Licenses Arkansas I California I Delaware I Florida I Louisiana I Mississippi I New Mexico I New York I North Carolina I Oklahoma I Pennsylvania I Texas I Virginia Branch Office
5840 West Interstate 20 Suite 120 Arlington, TX 76017 USA Tel: +1 871 795 2900
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Denver, CO Seigneur Gustafson LLP 940 Wadsworth Blvd., Suite 200 Lakewood, CO, 80214 USA Tel: +1 303 980 1111 Fax: +1 303 308 6969 Website: www.cpavalue.com Contact Ron Seigneur I ron.seigneur@ cpavalue.com Paul Gustafson I
[email protected] Brenda Clarke I brenda.clarke @ cpavalue.com
GMT -7 hours
Services • Audit – Private companies • Business valuations • Corporate tax compliance • Litigation support • Mediation & arbitration • Mergers & Acquisitions (transaction management and initiation) • Retreat facilitation • Succession planning • Succession planning (and deal preparation) • Wealth management Industry Specialties • Construction • Food & Beverage • Intellectual property • Law firms • Medical practices • Professionals • Real estate • Restaurants • Sport • Veterinarians State License Colorado
111
Detroit, MI Fenner Melstrom & Dooling, PLC 355 S. Old Woodward Ave, Suite 200 Birmingham, MI 48326 USA Tel: +1 248 258 8900 Fax: +1 248 258 2727 Website: www.fmdcpas.com Contact Brian Hunter I bhunter@ fmdcpas.com Leonard Gayeski I lgayeski @ fmdcpas.com John Melstrom I jmelstrom @ fmdcpas.com Mike Gottshall I mgottshall @ fmdcpas.com Jim McIntyre I jmcintyre @ fmdcpas.com Mark Schroeder I mschroeder@ fmdcpas.com Marvin Rubio I mrubio @ fmdcpas.com
112
GMT -5 hours
Services • Corporate tax planning • Deal negotiations and corporate structuring • Employee benefit plans • Estate planning • Management consulting • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance • Review engagements • Strategic corporate consulting • Succession planning (and deal preparation) Industry Specialties • Advertising • Agribusiness • Commercial property management • Construction • Food & Beverage • Franchises • Manufacturing • Real estate • Transportation • Waste management State License Michigan
Fairfield, NJ Leaf, Saltzman, Manganelli, Tendler & Miele, LLP 310 Passaic Avenue Fairfield, NJ 07004 USA Tel: +1 973 808 9500 Fax: +1 973 808 9630 Website: www.njcpafirm.com Contact Michael Fortunato I michaelf@ njcpafirm.com Larry Leaf I larryl @ njcpafirm.com Lou Miele I loum @ njcpafirm.com William Murphy I billm @ njcpafirm.com Peter Engel I petere @ njcpafirm.com
GMT -5 hours
Services • Accounting software selection & implementation • Audit – Private companies • Business valuations • Compilation • Corporate tax compliance • Employee benefit plans • Estate planning • Litigation support • Personal tax compliance • Review engagements Industry Specialties • Construction • Franchises • High tech • Medical practices • Not-for-profit organizations • Professionals • Real estate • Restaurants • Transportation • Waste management State Licenses New Jersey I New York
113
Hartford, CT Carney, Roy and Gerrol P. C. 35 Cold Spring Road, Suite 111 Rocky Hill, CT 06067–3161 USA Tel: +1 860 721 5786 Fax: +1 860 721 5792 Website: www.crandg.com Contact Greg Gerrol I greg @ crandg.com Thomas Roy I tomroy @ crandg.com Joseph Rogers I joe @ crandg.com
GMT -5 hours
Services • Audit – Private companies • Bookkeeping services • Corporate tax compliance • Corporate tax planning • Estate planning • Family businesses • Personal tax compliance • Personal tax planning • Transfer pricing Industry Specialties • Condominium consulting and audit • Construction • Housing & urban development (HUD) • Insurance companies • Manufacturing • Medical practices • Not-for-profit organizations • Real estate State Licenses Connecticut I Florida I Massachusetts
Honolulu, HI CPA HAWAII, LLP Kaimuki Business Plaza 3615 Harding Ave, Suite 405 Honolulu, HI 96816 USA Tel: +1 808 791 4593 Fax: +1 808 949 2353 Website: www.cpa-hi.com Contact Daisy Aio I daisy @ cpa-hi.com Ernest Watari I ernie @ cpa-hi.com Garrett Kojima I garrett @ irg-hi.com 114
GMT -11 hours
Services • Audit • Accounting • Bookkeeping • Tax Compliance & Planning Industry Specialties • Travel and tourism • Resort development • Real estate • Hotels • Country clubs • Notfor-profit organizations State License Hawaii
Houston, TX
GMT -6 hours
MiddletonRaines + Zapata 9235 Katy Freeway, Suite 400 Houston, TX 77024 USA Tel: +1 713 955 1123 Fax: +1 713 388 6244 Website: www.middletonraines.com
Services • Audit – Private companies • Bookkeeping services • Compilation • Corporate tax compliance • Corporate tax planning • Employee benefit plans • Estate planning • Personal tax compliance • Personal tax planning • Revenue recognition • Review engagements
Contact Wesley Middleton, Jr I wmiddleton @ middletonraines.com Stan Raines I sraines @ middletonraines.com James Zapata I jzapata@ middletonraines.com
Industry Specialties • Coal/Natural resources • Commercial property management • Construction • Healthcare • Manufacturing • Medical practices • Medical research/Pharmaceuticals • Oil/Gas • Professionals • Real estate State License South Carolina I Texas
115
Los Angeles, CA HMWC CPAs & Business Advisors 17501 East 17th Street, Suite 100 Tustin, CA 92780–7924 USA Tel: +1 714 505 9000 Fax: +1 714 505 9200 Website: www.hmwccpa.com Contact Steve Williams I steve @ hmwccpa.com Gerry Herter I gerry @ hmwccpa.com Curtis Campbell I curtis @ hmwccpa.com Jeff Hipshman I jeff @ hmwccpa.com Marilyn Millare I marilyn @ hmwccpa.com Susan Levinstein I susan @ hmwccpa.com Jodi Ristrom I jodi @ hmwccpa.com Jay Wikum I jay @ hmwccpa.com
116
GMT -8 hours
Services • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax compliance • Due diligence • Employee benefit plans • Estate planning • Investment management • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance Industry Specialties • Construction • Distribution • Healthcare • Ma nufacturing • Medical practices • Not-forprofit organizations • Professionals • Real estate • Wholesale • Women owned businesses State Licenses California I Oregon
Miami, FL Binstock, Rubin, Adler, Aldecoa and Ellzey, PA 9100 South Dadeland Blvd., Suite 1600 Miami, FL 33156 USA Tel: +1 305 670 1984 Fax: +1 305 670 2001 Website: www.braae.com Contact Les Adler I ladler@ braae.com Jorge Aldecoa I jaldecoa @ braae.com Alex Binstock I abinstock@ braae.com Benjamin Bohlmann I bbohlmann @ braae.com Wendy Garcia I wgarcia @ braae.com Ilyne Sbar I isbar@ braae.com
GMT -5 hours
Services • Accounting for overseas companies • Compilation • Corporate tax planning • Family businesses • Holding companies & offshore entities • International tax planning & compliance • Litigation support • Personal tax planning • Review engagements Industry Specialties • Computer hardware & software • Food & Beverage • Foreign Direct Investment • High tech • Intellectual property • Internet • Medical practices • Real estate • Venture capital • Wholesale State Licenses Florida I Texas
117
Newburgh, NY
GMT -5 hours
Stanley, Marks & Company LLP 32 Fostertown Road Newburgh, NY 12550 USA Tel: +1 845 565 5400 Fax: +1 845 565 9487 Website: www.stanleymarksllp.com
Services • Audit – Private companies • Bookkeeping services • Budgeting and forecasts • Compilation • Corporate tax compliance • Corporate tax planning • Management consulting • Personal tax compliance • Personal tax planning • Review engagements
Contact Alan Marks I amarks @ stanleymarksllp.com David Marks I dmarks @ stanleymarksllp.com Scott Stone I sstone @ stanleymarksllp.com Laurie Hafner I lhafner@ stanleymarksllp.com
Industry Specialty • Agribusiness • Construction • Healthcare • Manufacturing • Medical practices • Notfor-profit organizations • Real estate • Retail • Trusts • Wholesale State License New York
118
New York, NY Leaf, Saltzman, Manganelli, Tendler & Miele, LLP 450 Seventh Avenue, 39th Floor New York, NY 10123 USA Tel: +1 212 677 5700 Fax: +1 973 808 9630 Website: www.nyscpafirm.com Contact Gerard Esposito I gerard.esposito @ nyscpafirm.com
GMT -5 hours
Services • Accounting software selection & implementation • Audit – Private companies • Business valuations • Compilation • Corporate tax compliance • Employee benefit plans • Estate planning • Litigation support • Personal tax compliance • Review engagements Industry Specialties • Construction • Franchises • High tech • Medical practices • Not-for-profit organizations • Professionals • Real estate • Restaurants • Transportation • Waste management State Licenses New Jersey I New York
119
Philadelphia, PA
GMT -5 hours
Gold Gerstein Group LLC 505 Pleasant Valley Avenue Moorestown, NJ 08057 USA Tel: +1 856 727 0100 Fax: +1 856 727 0772 Website: www.g3cpa.com
Services • Audit – Private companies • Business valuations • Corporate tax compliance • Corporate tax planning • Estate planning • Fraud investigations • Litigation support • Matrimonial disputes • Retirement plans • Succession planning
Contact Donald J DeGrazia I ddegrazia @ g3cpa.com Stanton L Meltzer I smeltzer@ g3cpa.com Ed Plasky I eplasky @ g3cpa.com William Frank I bfrank@ g3cpa.com Barton Greenspan I bgreenspan @ g3cpa.com Martin Mellman I mmellman @ g3cpa.com Thomas Stoll I tstoll @ g3cpa.com Harmon Wise I hwise @ g3cpa.com Stacey Udell I sudell @ g3cpa.com
Industry Specialties • Construction • Healthcare • Housing & urban development (HUD) • Manufacturing • Mechanical • Not-for-profit organizations • Professionals • Real estate • Retail • Wholesale State Licenses New Jersey I Pennsylvania Additional Office
Voorhees, NJ Staffordshire Professional Center – D 1307 Whitehorse Road Voorhees, NJ 08043 USA Tel: +1 856 770 1400 Fax: +1 856 770 0408 Contact Gina Dunn I gdunn @ g3cpa.com William Bixler I wbixler@ g3cpa.com Steven Rotella I srotella @ g3cpa.com Steven Swartz I sswartz @ g3cpa.com Ronald Dubrow I rdubrow @ g3cpa.com Keith Shuster I kshuster @ g3cpa.com
120
Phoenix, AZ
GMT -8 hours
Lohman Company, PLLC 1630 South Stapley Drive, Suite 108 Mesa, AZ 85204–6610 USA Tel: +1 480 355 1100 Fax: +1 480 355 1130 Website: www.lohmancompany.com
Services • Audit – Private companies • Compilation • Corporate tax compliance • Corporate tax planning • Due diligence • Employee benefit plans • Estate planning • Personal tax compliance • Personal tax planning • Review engagements
Contact Jay Lohman I jaylohman @ lohmancompany.com Cati Piorkowski I catipiorkowski @ lohmancompany.com Craig Lohman I craiglohman @ lohmancompany.com Seth Marty I sethmarty @ lohmancompany.com
Industry Specialties • Computer hardware & software • Construction • Franchises • Healthcare • High tech • Manufacturing • Not-for-profit organizations • Real estate • Waste management • Wholesale State Licenses Arizona I Michigan I California I Minnesota
121
Providence, RI Sparrow, Johnson & Ursillo, Inc. 1300 Division Rd, Suite 202 West Warwick, RI 02983 USA Tel: +1 401 521 4000 Fax: +1 401 274 5368 Website: www.sju.com Contact Steven Ursillo I sursillo @ sju.com Steven Ursillo, Jr I sursillojr@ sju.com Michael Magnone I mmagnone @ sju.com Lynne Elderkin I lelderkin @ sju.com
GMT -5 hours
Services • Accounting software selection & implementation • Business valuations • Compilation • Corporate tax planning • Litigation support • Management information systems (IT) • Mergers & Acquisitions (transaction management and initiation) • Personal tax compliance • Personal tax planning • Review engagements Industry Specialties • Banks • Computer hardware & software • Distribution • Manufacturing • Not-for-profit organizations • Retail State Licenses Rhode Island I Massachusetts I Connecticut I Delaware I California
122
San Diego, CA Swenson Advisors, LLP 600 B Street, Suite 1400 San Diego, CA 92101 USA Tel: +1 619 237 3400 Toll Free: 888 757 8606 Fax: +1 619 237 3401 Website: www.swensonadvisors.com Contact Steve Austin I steve.austin @ swensonadvisors.com Carla Sanchez I carla.sanchez @ swensonadvisors.com Services • Audit and assurance for public and private companies • Tax compliance and planning • Forensic accounting • Litigation support • Mergers & Acquisitions • PCAOB registered • SOX consulting • SwenAsia
GMT -8 hours
Industry Specialties • Advertising • Construction • Distribution • High tech • Internet • Manufacturing • Medical research/pharmaceuticals • Not-for-profit organizations • Professional service firms • Real estate State Licenses California I Georgia Branch Offices
Murrieta, CA 25220 Hancock Avenue, Suite 240 Murrieta, CA 92562 USA Tel: +1 951 445 4700 Toll Free: 800 783 3289 Fax: +1 951 445 4701 Contact Steve Austin I steve.austin @ swensonadvisors.com Hong Kong Suite 3105, 31/F Office Tower Convention Plaza 1 Harbour Road, Wai Chai Hong Kong Tel: +852 2868 9888 Contact Steve Austin I steve.austin @ swensonadvisors.com
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San Francisco, CA
GMT -8 hours
Brokstein & Rosen CPA’s LLP 3100 Oak Rd., Suite 300 Walnut Creek, CA 94597 USA Tel: +1 925 930 8108 Fax: +1 925 930 0239 Website: www.ourcpa.com
Services • Accounting software selection & implementation • Audit – Private companies • Compilation • Corporate tax compliance • Corporate tax planning • Due diligence • International tax planning & compliance • Personal tax compliance • Personal tax planning • Review engagements
Contact Annise Brokstein I annise @ ourcpa.com Ken Rosen I ken @ ourcpa.com
Industry Specialties • High tech • Investment partnerships • Medical practices • Mortgage bankers • Not-forprofit organizations • Professionals • Retail • Wholesale • Winemakers State License California
Seattle, WA Francis & Company PLLC 701 Dexter Ave N., Suite 404 Seattle, WA 98109 USA Tel: +1 206 282 3720 Fax: +1 206 282 3949 Website: www.francis-company.com Contact Horace Francis I horace @ francis-company.com Fiona Tsui I fiona @ francis-company.com 124
GMT -8 hours
Services • Audit • Bookkeeping and accounting services • Compilations and reviews • Management consulting • Tax planning • International taxation Industry Specialties • Not-for-profit organizations • Private businesses • Government trade associations • Pension plan audits State License Washington
Springfield, MA
GMT -5 hours
Moriarty & Primack P. C. One Monarch Place, Suite 900 Springfield , MA 01144 USA Tel: +1 413 739 1800 Fax: +1 413 733 0898 Website: www.mass-cpa.com
Services • Audit – Private companies • Business valuations • Charities • Corporate tax compliance • Corporate tax planning • Estate planning • Family businesses • Personal tax compliance • Succession planning (and deal preparation) • Wealth management
Contact Douglas Theobald I dtheobald @ mass-cpa.com Beth deSousa I bdesousa @ mass-cpa.com Patrick Leary I pleary @ mass-cpa.com Rod McCorkill I rmccorkill @ mass-cpa.com Bob Suprenant I rsuprenant @ mass-cpa.com Michael Collins I mcollins @ mass-cpa.com Sharon Blazejowski I sblazejowski @ mass-cpa.com Rebecca Connolly I rconnolly @ mass.cpa.com Eun Mi Kwon I ekwon @ mass.cpa.com Joe Oliveira I joliveira @ mass.cpa.com Margie Smith I msmith @ mass.cpa.com
Industry Specialties • Computer hardware & software • Construction • Food & Beverage • Hotels • Manufacturing • Not-for-profit organizations • Private equity investment and strategic investment • Professionals • Real estate • Venture capital State Licenses Massachusetts I Connecticut I New York
125
St. Louis, MO Abeles & Hoffman P. C. 9666 Olive Blvd, Suite 625 St. Louis, MO 63132 USA Tel: +1 314 991 4770 Fax: +1 314 991 4254 Website: www.ahcpa.com Contact Ron Abeles I rona @ ahcpa.com Stuart Z. Hoffman I stuh @ ahcpa.com Steven Gustafson I steveg @ ahcpa.com Mary Cawein I maryc@ ahcpa.com Eli Abeles I eabeles @ ahcpa.com
126
GMT -6 hours
Services • Audit • Bookkeeping • Budgeting and projections • Business valuation • Consulting • Holding and offshore companies • Mergers & Acquisitions • Tax planning Industry Specialties • Distribution services • Manufacturing • Realestate • Retail • Service companies State Licenses Missouri I Illinois
Washington, DC
GMT -5 hours
Glass Jacobson, P.A. 800 King Farm Blvd, Suite 500 Rockville, MD 20850 USA Tel: +1 301 917 3040 Fax: +1 301 738 7060 Website: www.glassjacobson.com
Services • Audit – Private companies • Business valuations • Compilation • Corporate tax compliance • Corporate tax planning • International tax planning & compliance • Litigation support • Personal tax compliance • Personal tax planning • Review engagements
Contact Doug White I doug.white @ glassjacobson.com Steve Cho I steve.cho @ glassjacobson.com Michael Creamer I michael.creamer@ glassjacobson.com Bob Cohen I bob.cohen @ glassjacobson.com
Industry Specialties • Entertainment/films • Government Contractors • Healthcare • High tech • Medical practices • Not-for-profit organizations • Nursing homes • Professionals • Real estate • Trusts State Licenses District of Columbia I Maryland I Virginia
127
Uruguay Montevideo
GMT -3 hours
Estudio J. Navarro & Asociados Havre 2210 Montevideo 11500 Uruguay Tel: +598 2 6061100 Fax: +598 2 6061100 Website: www.estudiojnavarro.com
Services • Accounting for overseas companies • Audit – Private companies • Bookkeeping services • Business valuations • Corporate tax planning • Estate planning • Management consulting • Outsourcing • Payroll • Personal tax planning
Mailing Address C. P. 11500 P.O. Box 747 Montevideo Uruguay
Industry Specialties Agribusiness • Charities • Chemical • Construction • Direct selling • Internet • Professionals • Real estate • Schools • Textiles
Contact Martin Navarro Caviglia I mnavarro @ estudiojnavarro.com Jorge Navarro Caviglia I jnavarro @ estudiojnavarro.com Carolina Lecuna I clecuna @ estudiojnavarro.com
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VIETNAM Hanoi VIA National Auditing Group 97 Tran Quoc Toan Street Hanoi Vietnam Tel: +84 4 3992 2789 Fax: +84 4 3942 8997 Contact Long Phan Le Thanh I long @ mekongnag.vn Thang Phan Huy I thang @ mekongnag.vn Loi Hoang Tien I loi @ mekongnag.vn
GMT +7 hours
Services • Audit – Private companies • Compilation • Corporate tax compliance • Corporate tax planning • Finance and banking consulting • Personal tax compliance • Personal tax planning Industry Specialties • Banks • Construction • Government entities • Hotels Branch Offices
HoChiMinh City Office 21/9B, Lot 4/2, Binh Hung Hoa A Binh Tan District Ho Chi Minh City Vietnam Tel: +84 4 3992 2789 Contact Thang Phan Huy I thang @ mekongnag.vn Danang Office To 34, Hoa Cuong Nam Hai Chau District Da Nang Vietnam Tel: +84 4 3992 2727 Contact Loi Hoang Tien I loi @ mekongnag.vn
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