Foreword from International Chairman... ii. Introduction to PKF International... iii. PKF International Who s Who... v

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1 International Directory

2 Table of contents Foreword from International Chairman... ii Introduction to PKF International... iii PKF International Who s Who... v PKF International Regional Structure... vi International Committees... ix Section One - Member Firms...1 Index of PKF International Member Firms by Location - alphabetical by country and city...1 Index of PKF International Member Firms by Location - alphabetical by city and country...6 Index of PKF International Member Firms (Principal offices) - alphabetical by firm name, city and country...12 Index of PKF International Member Firms Partners - alphabetical by surname, location, address...18 Directory of PKF International Member Firms...69 Section Two - Exclusive and Non Exclusive Correspondent Firms Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location - alphabetical by country and city Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location - alphabetical by city and country Directory of PKF International Exclusive and Non Exclusive Correspondent Firms Section Three - International Information World Time Zones World Map with locations of member and correspondent firms Guidance Notes for updating firm details for International Directory PKF International Directory i

3 Foreword from International Chairman As you will see from this year s directory, the PKF International network is steadily growing. Over the last 12 months, we have recruited new member firms from a wide range of countries including Belarus, Bosnia, Egypt, Khazakhstan, New Zealand and Vietnam. We have also made a number of improvements to this year s Directory to provide more information about the member firms and to help users find a firm or partner within the network more easily. In particular, we hope that the inclusion of addresses for all partners will make it quicker and easier to contact each other to start the process of working together on cross-border client work. We have also worked very hard this year to ensure that the information in the Directory is as accurate as possible but, as all the member firm information is provided by the members themselves, PKF International cannot guarantee this accuracy. In addition to printed copies of the Directory, an interactive PDF version of the Directory can also be downloaded from the PKF International website at This will be updated during the year as we receive new information from member firms. I hope that you like the new layout and design of the Directory and if you have any suggestions for further improvements, do please send them to the PKF International directorate in London. Wolfgang Hofmann Chairman of the International Board PKF International Limited July 2009 ii PKF International Directory

4 Introduction to PKF International PKF International is a network of legally independent member firms with representation in around 125 countries throughout the world. The PKF International Network is administered by PKF International Ltd (the Licensor). This directory lists the Member firms (the Licensees) that have concluded Operating Licence Agreements (OLAs) with PKF International Ltd and also Correspondent firms which provide representation in countries where PKF International does not have a Member firm. (See below for definitions.) Introduction Under the OLAs, each Member firm is licensed by PKF International Ltd to carry on a separate, independent business under the PKF name. There is no contractual link between the individual Member firms and the PKF International Network is regulated by adherence to the OLA between the Licensor and each individual Licensee. PKF International Network Key Facts and Figures The 11th largest global accountancy network with 17% growth in 2008* Representation in around 125 countries Over 230 Member and Correspondent firms located in 438 offices $2.02billion aggregate fee income of Member firms (year end June 2008)* A network member of the Forum of Firms, an organisation dedicated to consistent and high quality standards of financial reporting and auditing standards worldwide Around 2,900 partners and 14,700 staff employed by PKF International Member firms* Founded in 1969 by four firms in the UK, Australia, Canada and USA *International Accounting Bulletin 18 December 2008 The Licensor (PKF International Ltd) PKF International Ltd is a company registered in England and limited by guarantee. The Company s Articles of Association require a Board of Directors who conduct the business of the Company. The Licensor does not provide client services. The Licensor operates a globally directed quality assurance programme for Member firms that is based on globally generally accepted professional practice. Member firms have access to PKF International s audit methodology, training and seminars and are permitted to use the PKF name. For the purposes of the IFAC Code of Ethics, only Member firms are considered to fall within the PKF International Network. The Licensees (Member firms) Each Licensee is a separate legal entity in its own right. Contractual relations are only formed between the client and the Member firm engaged by the client and no other PKF International Member firm may be held liable. Neither PKF International Ltd nor any of its directors has a financial or management interest in any Member firm other than his or her own. Member firms are locally owned, operated and managed and are responsible for their own liabilities. Member firms are not members of one international partnership or otherwise legal partners with each other. No single firm is responsible for the services or activities of any other. Member firms of the PKF International Network may consist of more than one legal entity. PKF International Directory iii

5 Introduction Introduction to PKF International Member firms are responsible for any disciplinary measures taken against their individual partners and their personnel. In addition, each Member firm is responsible for its own partner nominations, admission, remuneration, advancement and monitoring. Exclusive and non-exclusive Correspondent firms In some countries, PKF International Ltd enters into exclusive or, very occasionally, non-exclusive relationships with firms referred to as Correspondent firms to perform certain services on behalf of Member firms clients. Correspondents do not have a licence agreement with PKF International Ltd and have none of the rights, privileges or responsibilities of Member firms. They are not Member firms and are not part of the PKF International Network for IFAC Code of Ethics purposes. Unlike Member firms, Correspondent firms are not permitted to use the PKF name or visual identity and are not covered by PKF International s globally directed assurance programme. Like Member firms, Correspondent firms are neither members of one international partnership nor legal partners with each other or with PKF International Ltd or any PKF International Member firm. Nor is any one Correspondent firm responsible for the service or activities or any other Correspondent or Member firm. Each Correspondent firm governs itself and handles its administrative matters on a local basis, is locally owned, operated and managed, and is responsible for its own liabilities. Using the International Directory The International Directory is published annually to help Member firms to identify and make contact with other Member firms for the purposes of undertaking cross-border client work and working together collaboratively. The information contained in the Directory has been inputted into the Member Database on the PKF International website by the Member firms themselves and PKF International cannot take responsibility for any inaccurate information published in the Directory. The most up-to-date information can always be found on the PKF International website at iv PKF International Directory

6 PKF International Who s Who PKF International Board of Directors Wolfgang Hofmann Frankfurt John Baldante New York Chairman wolfgang.hofmann@f.pkf.de Americas jbaldante@pkfny.com Who's Who Paul Bull Sydney Cam Crawford Calgary Paul De Weerdt Antwerp Martin Goodchild London Charles Greer Charlotte Andrew Hannington Johannesburg PKF International Directorate Anna Chesher anna.chesher@pkf.com John Clapson john.clapson@pkf.com Christiane Morris christiane.morris@pkf.com Monica Sawh monica.sawh@pkf.com Angela Lynch angela.lynch@pkf.com Anthony Appleton anthony.appleton@pkf.com Stephen Darley stephen.darley@pkf.com International Office PKF International Ltd Farringdon Place 20 Farringdon Road London EC1M 3AP T: (44) F: (44) W: pkf.com Asia Pacific paul_bull@pkf.com.au PKF North American Network camc@catalystsolutions.ca Europe, Middle East & India pdw@pkf.be UK martin.goodchild@uk.pkf.com PKF North American Network cgreer@gwllp.com Africa andrew.hannington@pkf.co.za Events Manager E-marketing Executive Marketing Manager Marketing Assistant Senior Manager Audit and Assurance Technical Director Asia Pacific Regional Director PKF International Directory v

7 PKF International Regional Structure Africa Chairman Andrew Hannington Johannesburg, South Africa PKF (Jhb) Inc Structure PKF International has representation in the following countries in the Africa Region: Angola Cameroon The Gambia Ghana Kenya Liberia Mali Mauritius Mozambique Namibia Niger Nigeria Rwanda Senegal Sierra Leone South Africa Swaziland Tanzania Togo Uganda Americas Chairman John Baldante New York, United States Regional Director (Latin America) Sergio Villagarcia Buenos Aires, Argentina PKF, CPA, A Professional Corporation jbaldante@pkfny.com PKF Villagarcia & Asociados svillagarcia@pkfargentina.com.ar PKF International has representation in the following countries in the Americas Region: Antigua Argentina Bahamas Belize Bermuda Bolivia Brazil Canada Chile Colombia Costa Rica Dominican Republic Ecuador El Salvador Grenada Guatemala Guyana Honduras Jamaica Mexico Nevis Nicaragua Panama Paraguay Peru St Kitts St Lucia St Vincent Trinidad & Tobago Turks & Caicos Islands United States Puerto Rico Uruguay Venezuela Asia Pacific Chairman Paul Bull Sydney, Australia Regional Director Stephen Darley stephen.darley@pkf.com PKF Australia paul_bull@pkf.com.au PKF International PKF International has representation in the following countries in the Asia Pacific Region: Australia China Fiji Indonesia Japan Korea Malaysia New Zealand Papua New Guinea Philippines Singapore Taiwan Thailand Vanuatu Vietnam vi PKF International Directory

8 PKF International Regional Structure Asia Pacific Regional Board Paul Bull PKF Australia Hua Qiang Amy Hui PKF Beijing PKF Hong Kong Structure Paul Hadiwinata Vincent Chew Sajjad Akhtar Ronnie Chang Europe, Middle East and India Chairman Paul De Weerdt Antwerp, Belgium PKF Indonesia PKF Malaysia PKF Singapore PKF Taiwan PKF bedrijfsrevisoren PKF International has representation in the following countries in the Europe, Middle East and India Region Algeria Austria Bahrain Belarus Belgium Bosnia Channel Islands Croatia Cyprus Czech Republic Denmark Egypt Estonia France Georgia Germany Greece Hungary India Ireland Isle of Man Israel Italy Jordan Kazakhstan Kuwait Latvia Lebanon Libya Luxembourg Madeira Malta Morocco Netherlands Norway Oman Pakistan Poland Portugal Qatar Romania Russia Saudi Arabia Serbia Slovak Republic Slovenia Spain Sweden Switzerland Syria Tunisia Turkey Ukraine United Arab Emirates United Kingdom Yemen European Policy Board Chairman Paul De Weerdt Antwerp, Belgium Jørgen Anker Nielsen Copenhagen, Denmark Christos Antoniou Limassol, Cyprus Thomas Diederich Hamburg, Germany François Duhau Paris, France PKF bedrijfsrevisoren PKF Kresten Foged PKF Savvides & Co PKF Fasselt Schlage Lang Und Stolz PKF Ampersand PKF International Directory vii

9 PKF International Regional Structure Umberto Giacometti Milan, Italy Martin Goodchild London, UK PKF Italia SpA PKF (UK) LLP Structure Dr Andreas Staribacher Vienna, Austria Hans van Sonderen Delft, Netherlands PKF Österreicher-Staribacher PKF Wallast Sergey Shapiguzov Moscow, Russia PKF North American Network President Terry Snyder Atlanta, USA Director of International Business Job Dieleman Atlanta, USA FBK PKF NAN PKF NAN viii PKF International Directory

10 International Committees International Professional Standards Committee Chairman Richard Bint...London, Garron Chiatowitz...Johannesburg, South Ray Ellison...Salt Lake City, John Haslbauer...New York, Nicole Kissun...London, Angela Lynch...Secretary, PKF Ron Pendergast...New York, USA... Theo Vermaak...New York, USA Corinna Warlich...Hamburg, Marj Wessels...Sydney, Committee International Tax Committee Chairman Mark Pollock...Perth, Dirk Altenbeck...Wuerzburg, Germany... Ian Bingham...Manchester, UK... Eugene du Plessis...Johannesburg, South Africa.. Kevin Reilly...Washington DC, Frenk van Vliet...Woerden, International Business Development Committee Chairman Grant Saxon...Sydney, Australia... Butch Abbott...Johannesburg, South Africa... John Clapson...PKF Chris Clay...London, Stephen Darley...Asia Pacific Regional Director.. Job Dieleman...Atlanta, Christiane Morris...PKF International... Monica Sawh...PKF Suzanne Verity...Atlanta, Sergio Villagarcia... Buenos Aires, Argentina.. Sebastian Wohldorf...Munich, Germany... International Corporate Finance Group Chairman Marcus Juengling...Frankfurt, Guy Castinel...Marseille, Duncan Church...Johannesburg, South Africa... Cam Crawford...Calgary, Canada... PKF International Directory ix

11 International Committees Umberto Giacometti...Milan, Mark Lister...Leeds, Nicola Munerati...Verona, Italy... Domenic Quartullo...Sydney, Karsten Rixecker...Frankfurt, Germany... James Turner...Leeds, Suzanne Verity...Atlanta Committee International Hospitality Consulting Committee Chairman Michael Widmann...Vienna, Austria... John Alexander...Dubai, Wingsee Auyeung...Shanghai, John Baldante...New York, Thomas Callahan...San Francisco, USA... Robert Barnard...London, UK... David Larone...Toronto, Canada... Ulf Templin...Munich, x PKF International Directory

12 Locations - (Alphabetical by Country & City) A Algeria...69 Alger...69 Angola...69 Luanda...69 Rio De Janeiro - RJ...82 São Paulo - SP...83 C Cameroon (The)...83 Douala...83 Antigua...69 St John's...69 Argentina...70 Buenos Aires...70 Australia...70 Adelaide...71 Brisbane...71 Canberra...72 Central Coast...72 Gold Coast, Surfers Paradise...72 Hobart...73 Melbourne...73 Mount Barker...74 Perth...74 Sydney...70 Sydney, City Sydney, Southern Sydney...75 Austria...75 Salzburg...75 Salzburg (Hotel Consulting)...76 Vienna...76 Vienna (Hotel Consulting)...76 B Bahamas...77 Nassau...77 Freeport...77 Bahrain...78 Bahrain...78 Belarus...78 Minsk...78 Belgium...78 Antwerpen...78 Brussels...79 Hasselt...80 Knokke...80 Belize...80 Belize City...80 Bolivia...81 Cochabamba...81 La Paz...81 Santa Cruz...81 Bosnia and Herzegovina...81 Sarajevo...81 Brazil...82 Curitiba - PR...82 Porto Alegre - RS...82 Recife - PE...82 Canada...84 Calgary...84 High River...84 Montreal...84 Nanaimo...85 North Vancouver...85 Regina...86 Saskatoon...86 Toronto...86 Vancouver...87 Victoria...88 Winnipeg...88 Channel Islands...88 Guernsey...88 Chile...89 Santiago...89 China...89 Beijing...89 Hong Kong...90 Shanghai - Consulting...90 Shanghai - Audit...90 Colombia...91 Bogotá...91 Medellin...91 Costa Rica San Jose...91 Cyprus...92 Limassol...92 Nicosia...92 Czech Republic...93 Prague...93 D Denmark...93 Copenhagen Glostrup...93 Copenhagen - City Office...93 Horsen...94 Dominican Republic...94 Santo Domingo...94 E Ecuador...94 Guayaquil...94 Quito...95 Egypt...95 Cairo...95 El Salvador...96 San Salvador...96 PKF International Directory 1 Country & City

13 Locations - (Alphabetical by Country & City) Estonia...96 Tallinn...96 Hungary Budapest Country & City F Fiji...96 Lautoka...96 Suva...97 France...97 Lyon...97 Marseille...97 Paris...98 Strasbourg...98 G Gambia (The)...98 Banjul...98 Georgia...99 Tbilisi...99 Germany...99 Berlin...99 Braunschweig...99 Cologne Dresden Duisburg Frankfurt Haldensleben Halle Hamburg Haren/Ems Helmstedt Herford Leipzig Magdeburg Munich Nuremberg Oldenburg Osnabrück Rostock Tauberbischofsheim Wuerzburg Ghana Accra Kumasi Tema Greece Athens Salonica Grenada St George's I India Bangalore Chennai Mumbai New Delhi Indonesia Jakarta Medan Surabaya Ireland Dublin Isle of Man Douglas Israel Tel Aviv Italy Bari Bologna Brescia Florence Milan Naples Rome Verona J Jamaica Kingston St Ann Japan Tokyo Jordan Amman K Kazakhstan Almaty Kenya Kisumu Mombasa Nairobi Nakuru Guatemala Guatemala City Kuwait Kuwait Guyana Georgetown H Honduras Tegucigalpa PKF International Directory L Latvia Riga Lebanon Beirut...118

14 Locations - (Alphabetical by Country & City) Liberia Monrovia Libya Tripoli Luxembourg Luxembourg Luxembourg - Strassen Nigeria Abuja Bauchi Jos Kaduna Kano Lagos Minna Zaria M Malaysia Kota Bharu Kota Kinabalu Kuala Lumpur Malta Birkirkara Sliema Mauritius Port Louis Mexico Cancun Guadalajara Los Cabos Mexico City Mexico City - Del Valle Gurria, SC 123 Monterrey - Williams Y Del Valle SC. 124 Puebla Puerto Vallarta Queretaro Morocco Casablanca Mozambique Maputo N Namibia Windhoek Netherlands Amsterdam Delft Rotterdam Woerden Nevis Charlestown New Zealand Auckland Auckland - North Harbour Christchurch Hastings Kaitaia Kerikeri Paihia Palmerston North Wellington Norway Oslo O Oman (Sultanate of) Muscat P Panama Panama Papua New Guinea Mount Hagen Port Moresby Paraguay Asuncion Peru Lima Poland Warsaw Portugal Lisbon Oporto Puerto Rico San Juan Q Qatar Doha R Romania Bucharest Timisoara Russia (The Russian Federation) 138 Kazan Moscow St Petersburg Rwanda Kigali S Saudi Arabia Dammam Riyadh Country & City Niger Niamey Senegal Dakar PKF International Directory 3

15 Locations - (Alphabetical by Country & City) Sierra Leone Freetown Singapore Singapore Slovak Republic Bratislava Kosice Prievidza Ukraine Kiev United Arab Emirates Abu Dhabi Dubai Dubai Internet City Office Jebel Ali PKF The Consulting House - Dubai 153 Sharjah Country & City Slovenia Ljubljana South Africa Bloemfontein Cape Town Durban George Johannesburg Newlands Port Elizabeth Pretoria Welkom Spain Barcelona St Kitts Basseterre St Lucia Castries St Vincent Arnos Vale Swaziland Manzini Switzerland Geneva Lugano Zürich T Taiwan Taipei Kaoshiung Taichung Tanzania Dar-es-Salaam Togo Lomé Trinidad & Tobago Port of Spain Tunisia Tunis U Uganda Kampala PKF International Directory United Kingdom Alton Birmingham Birmingham - PKF Financial Planning Ltd Bristol Cardiff Derby Edinburgh Glasgow Great Yarmouth Guildford Ipswich Leeds Leicester Lincoln Liverpool London London - PKF International Manchester Norwich Nottingham Sheffield United States of America Akron Alpharetta Atlanta Atlanta - PKF NAN Birmingham Boston Bozeman Charlotte Chicago Cincinnati Clinton Dallas Detroit El Centro Fort Collins Houston Indianapolis Las Vegas Los Angeles Miami Minneapolis New York Newport Newport News Norfolk Norwell Philadelphia Portland Providence Redlands...163

16 Locations - (Alphabetical by Country & City) Richardson Richmond Sacramento San Diego San Francisco San Jose Santa Cruz Seattle Seattle - Tacoma - Bellevue Spartanburg St Charles St Louis Tucson Tulsa Washington DC Watsonville Westerly Wichita Williamsburg Country & City Uruguay Montevideo V Vanuatu Port Vila Venezuela Caracas Vietnam Hanoi Ho Chi Minh PKF International Directory 5

17 Locations (Alphabetical by City & Country) City & Country A Abu Dhabi...United Arab Emirates Abuja...Nigeria Accra...Ghana Adelaide...Australia...71 Akron...United States of America Alger...Algeria...69 Almaty...Kazakhstan Alpharetta...United States of America Alton...United Kingdom Amman...Jordan Amsterdam...Netherlands Antwerpen...Belgium...78 Arnos Vale...St Vincent Asuncion...Paraguay Athens...Greece Atlanta...United States of America Atlanta - PKF NAN...United States of America Auckland...New Zealand Auckland - North Harbour...New Zealand B Bahrain...Bahrain...78 Bangalore...India Banjul... Gambia (The)...98 Barcelona...Spain Bari...Italy Basseterre...St Kitts Bauchi...Nigeria Beijing...China...89 Beirut...Lebanon Belize City...Belize...80 Berlin...Germany...99 Birkirkara...Malta Birmingham...United Kingdom Birmingham...United States of America Birmingham - PKF Financial Planning Ltd United Kingdom Bloemfontein...South Africa Bogotá...Colombia...91 Bologna...Italy Boston...United States of America Bozeman...United States of America Bratislava...Slovak Republic Braunschweig...Germany...99 Brisbane...Australia...71 Brussels...Belgium...79 Brescia...Italy Bristol...United Kingdom Bucharest...Romania Budapest...Hungary Buenos Aires...Argentina...70 C Cairo...Egypt...95 Calgary...Canada...84 Canberra...Australia...72 Cancun...Mexico Cape Town...South Africa Caracas...Venezuela Cardiff...United Kingdom Casablanca...Morocco Castries St Lucia Central Coast...Australia...72 Charlestown...Nevis Charlotte...United States of America Chennai...India PKF International Directory

18 Locations (Alphabetical by City & Country) Chicago...United States of America Christchurch...New Zealand Cincinnati...United States of America Clinton...United States of America Cochabamba...Bolivia...81 Cologne...Germany Copenhagen - City Office...Denmark...93 Copenhagen Glostrup...Denmark...93 Curitiba - PR...Brazil...82 D Dakar...Senegal Dallas...United States of America Dammam...Saudi Arabia Dar-es-Salaam...Tanzania Delft...Netherlands Derby...United Kingdom Detroit...United States of America Doha...Qatar Douala... Cameroon (The)...83 Douglas...Isle of Man Dresden...Germany Dubai...United Arab Emirates Dubai Internet City Office...United Arab Emirates Dublin...Ireland Duisburg...Germany Durban...South Africa City & Country E Edinburgh...United Kingdom El Centro...United States of America F Florence...Italy Fort Collins...United States of America Frankfurt...Germany Freeport...Bahamas...77 Freetown...Sierra Leone G Geneva...Switzerland George...South Africa Georgetown Guyana Glasgow...United Kingdom Gold Coast, Surfers Paradise...Australia...72 Great Yarmouth...United Kingdom Guadalajara...Mexico Guatemala City...Guatemala Guayaquil...Ecuador...94 Guernsey...Channel Islands...88 Guildford...United Kingdom H Haldensleben...Germany Halle...Germany Hamburg...Germany Hanoi...Vietnam Haren/Ems...Germany Hasselt...Belgium...80 Hastings...New Zealand Helmstedt...Germany Herford...Germany High River...Canada...84 Ho Chi Minh...Vietnam Hobart...Australia...73 Hong Kong...China...90 PKF International Directory 7

19 Locations (Alphabetical by City & Country) Horsen...Denmark...94 Houston...United States of America I Indianapolis...United States of America Ipswich...United Kingdom J Jakarta...Indonesia Jebel Ali...United Arab Emirates Johannesburg...South Africa Jos...Nigeria City & Country K Kaduna...Nigeria Kaitaia...New Zealand Kampala...Uganda Kano...Nigeria Kaoshiung...Taiwan Kazan...Russia (The Russian Federation) Kerikeri...New Zealand Kiev...Ukraine Kigali Rwanda Kingston...Jamaica Kisumu...Kenya Knokke...Belgium...80 Kosice...Slovak Republic Kota Bharu...Malaysia Kota Kinabalu...Malaysia Kuala Lumpur...Malaysia Kumasi...Ghana Kuwait Kuwait L La Paz...Bolivia...81 Lagos...Nigeria Las Vegas...United States of America Lautoka...Fiji...96 Leeds...United Kingdom Leicester...United Kingdom Leipzig...Germany Lima...Peru Limassol...Cyprus...92 Lincoln...United Kingdom Lisbon...Portugal Liverpool...United Kingdom Ljubljana...Slovenia Lomé...Togo London...United Kingdom London - PKF International United Kingdom Los Cabos...Mexico Los Angeles...United States of America Luanda...Angola...69 Lugano...Switzerland Luxembourg...Luxembourg Luxembourg - Strassen...Luxembourg Lyon...France...97 M Magdeburg...Germany Manchester...United Kingdom Manzini...Swaziland Maputo...Mozambique Marseille...France...97 Medan...Indonesia Medellin...Colombia PKF International Directory

20 Locations (Alphabetical by City & Country) Melbourne...Australia...73 Mexico City...Mexico Mexico City - Del Valle Gurria, SC.... Mexico Miami...United States of America Milan...Italy Minna...Nigeria Minneapolis...United States of America Minsk...Belarus...78 Mombasa...Kenya Monrovia...Liberia Monterrey - Williams Y Del Valle SC.. Mexico Montevideo...Uruguay Montreal...Canada...84 Moscow...Russia (The Russian Federation) Mount Barker...Australia...74 Mount Hagen...Papua New Guinea Mumbai...India Munich...Germany Muscat...Oman (Sultanate of) N Nairobi...Kenya Nakuru...Kenya Nanaimo...Canada...85 Naples...Italy Nassau...Bahamas...77 New Delhi...India New York...United States of America Newlands...South Africa Newport...United States of America Newport News...United States of America Niamey...Niger Nicosia...Cyprus...92 Norfolk...United States of America North Vancouver...Canada...85 Norwell...United States of America Norwich...United Kingdom Nottingham...United Kingdom Nuremberg...Germany City & Country O Oldenburg...Germany Oporto Portugal Oslo...Norway Osnabrück...Germany P Paihia...New Zealand Palmerston North...New Zealand Panama...Panama Paris...France...98 Perth...Australia...74 Philadelphia United States of America PKF The Consulting House - Dubai...United Arab Emirates Port Elizabeth...South Africa Port Louis...Mauritius Port Moresby...Papua New Guinea Port of Spain...Trinidad & Tobago Port Vila...Vanuatu Portland...United States of America Porto Alegre - RS... Brazil...82 Prague...Czech Republic...93 Pretoria...South Africa Prievidza...Slovak Republic Providence...United States of America PKF International Directory 9

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