International Directory

Transcription

1 International Directory

2 Table of contents World Map with locations of member and correspondent firms 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...13 Index of PKF International Member Firms Partners alphabetical by surname, location, address...19 Directory of PKF International Member Firms...79 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 Guidance Notes for updating firm details for International Directory PKF International Directory i

3 World Map with locations of member and correspondent firms EUROPE PKF International has member firms in every EU country, the key emerging markets in Eastern and Central Europe, and in some of the Central Asian republics. MIDDLE EAST PKF has comprehensive representation across the Middle East from the Mediterranean states to the GCC states in the Gulf. NORTH AMERICA PKF International has 40 member firms in US and Canada. AMERICAs PKF is represented in Mexico, all the Latin American countries and throughout the Caribbean. AFRICA Our members extend from North Africa down through East Africa, across English and Frenchspeaking West Africa and throughout Southern Africa. ASIA PACIFIC PKF members cover the region from the Indian sub-continent and the South East Asia mainland to Oceania, Hong Kong and China. Member firm of PKF International network. Correspondent firm. Not a member of PKF International network.

4 Foreword from International Chairman The PKF International network has grown steadily during the past 12 months considerably strengthening its presence in the key markets of China and the United States including large firms such as EisnerAmper LLP and PKF Wipfli LLP. New member firms in Germany and Uzbekistan, together with a significant merger of four firms in Germany to create PKF Fasselt Schlage, a top ten national firm, have also strengthened the PKF brand in Europe. Again, the PKFI team has tried 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 www. pkf.com. This is regularly updated during the year as we receive new information from member firms. Wolfgang Hofmann Chairman of the International Board PKF International Limited September 2010 ii PKF International Directory

5 Introduction to PKF International PKF International (PKFI) is a network of legally independent member firms with representation in around 125 countries throughout the world. The PKFI 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 who provide representation in countries where the PKFI network 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 PKFI network is regulated by adherence to the OLA between the Licensor and each individual Licensee. PKF International Network Key Facts and Figures The 10th largest global accountancy network in 2010* Representation in around 125 countries Over 245 Member and Correspondent firms located in over 440 offices $2.4 billion aggregate fee income of Member firms (year end June 2010)* Over 21,474 staff including more than 2,198 partners employed by PKF International Member firms* Founded in 1969 by four firms in the UK, Australia, Canada and USA PKF International Ltd is a member of the Forum of Firms, an association of international networks of accounting firms that perform audits of financial statements that are or may be used across national borders. The objective of the Forum of Firms is to promote consistent and high quality standards of financial reporting and auditing practices worldwide. Visit forum_of_firms/ for further information. *International Accounting Bulletin 27 January 2011 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 PKFI 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 PKFI 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 PKFI 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 PKFI network may consist of more than one legal entity. PKF International Directory iii

6 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 PKFI 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 PKF International Limited is a network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any individual member firm or firms. iv PKF International Directory

7 PKF International Who s Who PKF International Board of Directors Wolfgang Hofmann Frankfurt Paul Bull Sydney Cam Crawford Calgary Paul De Weerdt Antwerp Martin Goodchild London Andrew Hannington Johannesburg Terry Snyder Atlanta/Lawrenceville Sergio Villagarcia Buenos Aires PKF International Directorate Anna Chesher [email protected] John Clapson [email protected] Gimla Dissanayake [email protected] Christiane Morris [email protected] Monica Sawh [email protected] Angela Lynch [email protected] Anthony Appleton [email protected] Stephen Darley [email protected] Oliver Grosse-Brauckmann [email protected] Sergio Villagarcia [email protected] International Office PKF International Ltd Farringdon Place 20 Farringdon Road London EC1M 3AP T: (+44) F: (+44) W: pkf.com Chairman [email protected] Asia and Oceania [email protected] PKF North America [email protected] Europe, Middle East & India [email protected] UK [email protected] Africa [email protected] PKF North America [email protected] Latin America [email protected] Events Manager E-marketing Manager Accountant Marketing Manager Marketing Executive Senior Manager, Audit and Assurance Technical Director Asia Pacific Regional Director Europe, Middle East & India Regional Director Latin America Regional Director Who's Who PKF International Directory v

8 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 Kenya Niger South Africa Cameroon Liberia Nigeria Tanzania Cote D Ivoire Mauritius Rwanda Togo The Gambia Mozambique Senegal Uganda Ghana Namibia Sierra Leone Latin America and the Caribbean Chairman Sergio Villagarcia Buenos Aires, Argentina PKF Argentina [email protected] PKF International has representation in the following countries in Latin America and the Caribbean: Antigua Colombia Honduras St Kitts Argentina Costa Rica Jamaica St Lucia Bahamas Dominican Republic Mexico Trinidad & Tobago Belize Ecuador Nevis Turks & Caicos Islands Bermuda El Salvador Nicaragua United States Bolivia Grand Cayman Panama Uruguay Brazil Grenada Paraguay Venezuela British Virgin Islands Guatemala Peru Chile Guyana Puerto Rico Asia Pacific (comprising the Asia Region and the Oceania Region) Chairman Paul Bull Sydney, Australia Regional Director Stephen Darley [email protected] PKF ECP [email protected] PKF International PKF International has representation in the following countries in the Asia Region: China (including Japan Philippines Thailand Hong Kong SAR) Korea Singapore Vietnam Indonesia Malaysia Taiwan PKF International has representation in the following countries in the Oceania Region: Australia New Zealand Papua New Guinea Fiji Asia Pacific Regional Board Paul Bull Australia David Leong [email protected] PKF ECP [email protected] PKF Hong Kong vi PKF International Directory

9 PKF International Regional 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 accountants & belastingconsulenten Structure PKF International has representation in the following countries in the Europe, Middle East and India Region: Algeria Georgia Luxembourg Slovak Republic Austria Germany Malta Slovenia Kingdom of Bahrain Greece Morocco Spain Belarus Hungary Netherlands Sweden Belgium India Norway Switzerland Bosnia & Herzogovina Ireland Sultanate of Oman Syria Channel Islands Isle of Man Pakistan Tunisia Croatia Italy Poland Turkey Cyprus Jordan Portugal Ukraine Czech Republic Kazakhstan Qatar United Arab Emirates Denmark Kuwait Romania United Kingdom Egypt Latvia Russian Federation Uzbekistan Estonia Lebanon Saudi Arabia Yemen France Libya Serbia European, Middle East and India Regional Board Chairman Paul De Weerdt Antwerp, Belgium Jørgen Anker Nielsen Copenhagen, Denmark Christos Antoniou Limassol, Cyprus Thomas Diederich Hamburg, Germany François Duhau Paris, France Umberto Giacometti Milan, Italy Martin Goodchild London, UK Dr Andreas Staribacher Vienna, Austria PKF bedrijfsrevisoren PKF Kresten Foged PKF Savvides & Co PKF Fasselt Schlage pkf-fasselt.de PKF Ampersand PKF Italia SpA PKF (UK) LLP PKF Österreicher-Staribacher PKF International Directory vii

10 PKF International Regional Structure Hans van Sonderen Delft, Netherlands Sergey Shapiguzov Moscow, Russian Federation PKF Wallast PKF FBK Structure PKF North America President Terry Snyder Atlanta/Lawrenceville PKF NA Director of International Business Job Dieleman Atlanta/Lawrenceville PKF NA viii PKF International Directory

11 International Committees International Professional Standards Committee Chairman Theo Vermaak...New York, USA... Garron Chaitowitz...Johannesburg, South Ray Ellison...Salt Lake City, Nicole Kissun...London, Angela Lynch...Secretary PKF Ron Pendergast...New York, USA... Corinna Warlich...Hamburg, Germany... Tim Sydenham...Sydney, Committee International Tax Committee Chairman Jon Hills...London, Dirk Altenbeck...Wuerzburg, Germany... Chris Freckmann...Sydney, Eugene du Plessis...Johannesburg, South Africa... Frenk van Vliet...Woerden, Gustavo Director...Buenos Aires, Argentina... Harold Adrion...New York, International Business Development Committee Chairman Stephen Darley...Asia Pac Regional Director... Butch Abbott...Johannesburg, South Africa... Chris Clay...London, Job Dieleman...Lawrenceville, Oliver Grosse-Brauckmann... EMEI Regional Director... Christiane Morris...PKF International... Carolyn Morgan...Lawrenceville, USA... Sergio Villagarcia...Buenos Aires, Sarah Waley...Sydney, Sebastian Wohldorf...Munich, Germany... International Corporate Finance Committee Chairman Marcus Juengling...Frankfurt, Germany... Helmut Beck...Wuerzburg, Guy Castinel...Marseille, Duncan Church...Johannesburg, South Martin Conrad...Frankfurt, Germany... Cam Crawford...Calgary, Canada... David Duke...Atlanta, PKF International Directory ix

12 International Committees Committee Umberto Giacometti...Milan, Charlie Greer...Charlotte, Marcelo Katz...Buenos Aires, Argentina... Michela Landina...Verona, Mark Lister...Leeds, Nicola Munerati...Verona, Italy... Alexander Paul...Munich, Brett Plant...Brisbane, Karsten Rixecker...Frankfurt, Germany... James Turner...Leeds, 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

13 Locations - (Alphabetical by Country & City) A Algeria...79 Alger...79 C Cameroon (The)...92 Douala...92 Angola...79 Luanda...79 Antigua...79 St John's...79 Argentina...80 Buenos Aires...80 Australia...80 Adelaide...81 Brisbane...81 Canberra...82 Central Coast...82 Hobart...82 Melbourne...83 Mount Barker...83 Perth...83 Surfers Paradise, Gold Coast...84 Sydney...80 Sydney, City Sydney, Southern Sydney...85 Austria...85 Salzburg...85 Vienna...86 Vienna (Hotel Consulting)...86 B Bahamas...86 Freeport...86 Nassau...87 Belarus...87 Minsk...87 Belgium...87 Antwerp...87 Brussels...88 Hasselt...88 Knokke...89 Belize...89 Belize City...89 Bolivia...89 Cochabamba...89 La Paz...90 Santa Cruz...90 Bosnia and Herzegovina...90 Sarajevo...90 Brazil...90 Curitiba...90 Porto Alegre...91 Recife...91 Rio de Janeiro...91 Sao Paulo...91 Canada...92 Calgary...92 Montreal...93 Nanaimo...93 North Vancouver...93 Red Deer Regina...93 Saskatoon...94 Toronto...94 Vancouver...95 Victoria...95 Winnipeg...96 Cayman Islands...96 George Town...96 Channel Islands...97 Guernsey...97 Chile...97 Santiago...97 China...97 Beijing...97 Hong Kong...98 Shanghai...98 Colombia...98 Bogotá...98 Medellin...99 Costa Rica San Jose...99 Côte d'ivoire...99 Abidjan...99 Cyprus Limassol Nicosia Czech Republic Prague D Denmark Copenhagen Glostrup Copenhagen - City Office Dominican Republic Santo Domingo E Ecuador Guayaquil Quito Country & City British Virgin Islands...92 Road Town, Tortola...92 Egypt Cairo PKF International Directory 1

14 Locations - (Alphabetical by Country & City) El Salvador San Salvador Guyana Georgetown Country & City Estonia Tallinn F Fiji Lautoka Suva France Lyon Marseille Paris Strasbourg G Gambia (The) Banjul Georgia Tbilisi Germany Berlin Braunschweig Cologne Dresden Duisburg Frankfurt Haldensleben Halle Hamburg Haren (Ems) Heidelberg Helmstedt Herford Leipzig Magdeburg Munich Nuremberg Oldenburg Osnabrück Potsdam Rostock Tauberbischofsheim Wuerzburg Ghana Accra Kumasi Tema Greece Athens Thessaloniki Grenada St George's H Honduras Tegucigalpa Hungary Budapest I India Bangalore Chennai Hyderabad Mumbai New Delhi Indonesia Jakarta Medan Surabaya Ireland Dublin Isle of Man Douglas Italy Bari Bologna Brescia Florence Milan Naples Padova Rome Verona J Jamaica Kingston St Ann Japan Tokyo Jordan Amman K Kazakhstan Almaty Kenya Kisumu Mombasa Nairobi Nakuru Guatemala Guatemala City PKF International Directory Kingdom of Bahrain Bahrain...127

15 Locations - (Alphabetical by Country & City) Kuwait Kuwait L Latvia Riga Lebanon Beirut Liberia Monrovia Libya Tripoli Luxembourg Luxembourg Luxembourg - Strassen M Malaysia Kota Bharu Kota Kinabalu Kuala Lumpur Malta Birkirkara Sliema Mauritius Port Louis Mexico Cancun Guadalajara Los Cabos Mexico City North Mexico City South Monterrey Puebla 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 Nicaragua Managua Niger Niamey Nigeria Abuja Bauchi Jos Kaduna Kano Lagos Minna Zaria 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 PKF International Directory 3 Country & City

16 Locations - (Alphabetical by Country & City) Country & City Russia (The Russian Federation) 149 Kazan Moscow St Petersburg Rwanda Kigali S Saudi Arabia Dammam Jeddah Riyadh Senegal Dakar Sierra Leone Freetown Singapore Singapore Slovak Republic Bratislava Kosice Prievidza Slovenia Ljubljana South Africa Bloemfontein Cape Town Durban George Johannesburg Port Elizabeth Pretoria Welkom Spain Barcelona St Kitts Basseterre St Lucia Castries Switzerland Geneva Lugano Zurich T Taiwan Kaohsiung Taichung Taipei Tanzania Dar-es-Salaam PKF International Directory Togo Lomé Trinidad & Tobago Port of Spain Tunisia Tunis U Uganda Kampala Ukraine Kiev United Arab Emirates Abu Dhabi Dubai Dubai Internet City Office Jebel Ali Sharjah 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 Alabama Alpharetta Appleton Arizona Atlanta...176, 196 Atlanta - PKF NA Birmingham Boston...180, 197 Bozeman Bridgewater California...172, 198 Charlotte Chicago Cincinnati Clinton Colorado Dallas...197, 199

17 Locations - (Alphabetical by Country & City) Detroit Dixon Eau Claire Edison El Centro Fairfax Fort Collins Freeport Georgia...176, 193 Green Bay Hackensack Hawaii Houston...192, 197 Illinois Indiana Indianapolis Jenkintown Kansas La Crosse Las Vegas Livingston Long Island Los Angeles...172, 198 Madison Maine Marshfield Maryland Massachusetts Melville Mendota Menomonie Michigan Milwaukee Minneapolis Minnesota Missouri Mobile Montana Nevada New Jersey Newport Newport Beach Newport News New York...185, 198 Norfolk North Carolina Norwell Ohio Olkahoma Pennsylvania...190, 198 Philadelphia , 198 Portland Princeton Providence Redlands Rhinelander Rhode Island Rice Lake Richmond Rockford Rockville Sacramento San Diego San Francisco...174, 199 San Jose Seattle Seattle-Tacoma-Bellevue South Carolina Spartanburg Spokane Sterling St Louis St Paul Texas...192, 197, 199 Tucson Tulsa Virginia Wall Washington Watsonville Wausau Westerly Wichita Williamsburg Wisconsin Uruguay Montevideo Uzbekistan Tashkent V Venezuela Caracas Vietnam Danang City Hanoi Ho Chi Minh PKF International Directory 5 Country & City

18 Locations (Alphabetical by City & Country) City & Country A Abidjan...Côte d'ivoire...99 Abu Dhabi...United Arab Emirates Abuja...Nigeria Accra...Ghana Adelaide...Australia...81 Akron...United States of America Alabama...United States of America Alger...Algeria...79 Almaty...Kazakhstan Alpharetta...United States of America Alton...United Kingdom Amman...Jordan Amsterdam...Netherlands Antwerp...Belgium...87 Appleton...United States of America Arizona...United States of America Asuncion...Paraguay Athens...Greece Atlanta... United States of America...176, 196 Atlanta - PKF NA...United States of America Auckland...New Zealand Auckland - North Harbour...New Zealand B Bahrain...Kingdom of Bahrain Bangalore...India Banjul... Gambia (The) Barcelona...Spain Bari...Italy Basseterre...St Kitts Bauchi...Nigeria Beijing...China...97 Beirut...Lebanon Belize City...Belize...89 Berlin...Germany Birkirkara...Malta Birmingham...United Kingdom Birmingham...United States of America Birmingham - PKF Financial Planning Ltd. United Kingdom Bloemfontein...South Africa Bogotá...Colombia...98 Bologna...Italy Boston... United States of America...180, 197 Bozeman...United States of America Bratislava...Slovak Republic Braunschweig...Germany Brescia...Italy Bridgewater...United States of America Brisbane...Australia...81 Bristol...United Kingdom Brussels...Belgium...88 Bucharest...Romania Budapest...Hungary Buenos Aires...Argentina...80 C Cairo...Egypt Calgary...Canada...92 California... United States of America , 198 Canberra...Australia...82 Cancun...Mexico Cape Town...South Africa Caracas...Venezuela Cardiff...United Kingdom PKF International Directory

19 Locations (Alphabetical by City & Country) Casablanca...Morocco Castries St Lucia Central Coast...Australia...82 Charlestown...Nevis Charlotte...United States of America Chennai...India Chicago...United States of America Christchurch...New Zealand Cincinnati...United States of America Clinton...United States of America Cochabamba...Bolivia...89 Cologne...Germany Colorado...United States of America Copenhagen - City Office...Denmark Copenhagen Glostrup...Denmark Curitiba...Brazil...90 D Dakar...Senegal Dallas... United States of America...197, 199 Dammam...Saudi Arabia Danang City...Vietnam Dar-es-Salaam...Tanzania Delft...Netherlands Derby...United Kingdom Detroit...United States of America Dixon...United States of America Doha...Qatar Douala... Cameroon (The)...92 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 Eau Claire...United States of America Edinburgh...United Kingdom Edison...United States of America El Centro...United States of America F Fairfax...United States of America Florence...Italy Fort Collins...United States of America Frankfurt...Germany Freeport...Bahamas...86 Freeport...United States of America Freetown...Sierra Leone G Geneva...Switzerland George...South Africa George Town...Cayman Islands...96 Georgetown Guyana Georgia... United States of America...176, 193 Glasgow...United Kingdom Great Yarmouth...United Kingdom Green Bay...United States of America Guadalajara...Mexico Guatemala City...Guatemala PKF International Directory 7

20 Locations (Alphabetical by City & Country) Guayaquil...Ecuador Guernsey...Channel Islands...97 Guildford...United Kingdom City & Country H Hackensack...United States of America Haldensleben...Germany Halle...Germany Hamburg...Germany Hanoi...Vietnam Haren (Ems)...Germany Hasselt...Belgium...88 Hastings...New Zealand Hawaii...United States of America Heidelberg...Germany Helmstedt...Germany Herford...Germany Ho Chi Minh...Vietnam Hobart...Australia...82 Hong Kong...China...98 Houston... United States of America...192, 197 Hyderabad India I Illinois...United States of America Indiana...United States of America Indianapolis...United States of America Ipswich...United Kingdom J Jakarta...Indonesia Jebel Ali...United Arab Emirates Jeddah...Saudi Arabia Jenkintown...United States of America Johannesburg...South Africa Jos...Nigeria K Kaduna...Nigeria Kaitaia...New Zealand Kampala...Uganda Kano...Nigeria Kansas...United States of America Kaohsiung...Taiwan Kazan...Russia (The Russian Federation) Kerikeri...New Zealand Kiev...Ukraine Kigali Rwanda Kingston...Jamaica Kisumu...Kenya Knokke...Belgium...89 Kosice...Slovak Republic Kota Bharu...Malaysia Kota Kinabalu...Malaysia Kuala Lumpur...Malaysia Kumasi...Ghana Kuwait Kuwait L La Crosse...United States of America La Paz...Bolivia...90 Lagos...Nigeria Las Vegas...United States of America PKF International Directory

21 Locations (Alphabetical by City & Country) Lautoka...Fiji Leeds...United Kingdom Leicester...United Kingdom Leipzig...Germany Lima...Peru Limassol...Cyprus Lincoln...United Kingdom Lisbon...Portugal Liverpool...United Kingdom Livingston...United States of America Ljubljana...Slovenia Lomé...Togo London...United Kingdom London - PKF International United Kingdom Long Island...United States of America Los Angeles... United States of America...172, 198 Los Cabos...Mexico Luanda...Angola...79 Lugano...Switzerland Luxembourg...Luxembourg Luxembourg - Strassen...Luxembourg Lyon...France City & Country M Madison...United States of America Magdeburg...Germany Maine...United States of America Managua Nicaragua Manchester...United Kingdom Maputo...Mozambique Marseille...France Marshfield...United States of America Maryland...United States of America Massachusetts... United States of America...180, 194 Medan...Indonesia Medellin...Colombia...99 Melbourne...Australia...83 Melville...United States of America Mendota...United States of America Menomonie...United States of America Mexico City North...Mexico Mexico City South...Mexico Michigan...United States of America Milan...Italy Milwaukee United States of America Minna...Nigeria Minneapolis...United States of America Minnesota...United States of America Minsk...Belarus...87 Missouri...United States of America Mobile...United States of America Mombasa...Kenya Monrovia...Liberia Montana...United States of America Monterrey...Mexico Montevideo...Uruguay Montreal...Canada...93 Moscow...Russia (The Russian Federation) Mount Barker...Australia...83 Mount Hagen...Papua New Guinea Mumbai...India Munich...Germany Muscat...Oman (Sultanate of) PKF International Directory 9

22 Locations (Alphabetical by City & Country) City & Country N Nairobi...Kenya Nakuru...Kenya Nanaimo...Canada...93 Naples...Italy Nassau...Bahamas...87 Nevada...United States of America New Delhi...India New Jersey...United States of America New York... United States of America...185, 198 Newport...United States of America Newport Beach...United States of America Newport News...United States of America Niamey...Niger Nicosia...Cyprus Norfolk...United States of America North Carolina...United States of America North Vancouver...Canada...93 Norwell...United States of America Norwich...United Kingdom Nottingham...United Kingdom Nuremberg...Germany O Ohio...United States of America Oldenburg...Germany Olkahoma...United States of America Oporto Portugal Oslo...Norway Osnabrück...Germany P Padova...Italy Paihia...New Zealand Palmerston North...New Zealand Panama...Panama Paris...France Pennsylvania... United States of America...190, 198 Perth...Australia...83 Philadelphia United States of America...190, 198 Port Elizabeth...South Africa Port Louis...Mauritius Port Moresby...Papua New Guinea Port of Spain...Trinidad & Tobago Portland...United States of America Porto Alegre...Brazil...91 Potsdam...Germany Prague...Czech Republic Pretoria...South Africa Prievidza...Slovak Republic Princeton...United States of America Providence...United States of America Puebla...Mexico Q Queretaro...Mexico Quito...Ecuador R Recife...Brazil...91 Red Deer Canada...93 Redlands...United States of America Regina...Canada PKF International Directory

23 Locations (Alphabetical by City & Country) Rhinelander...United States of America Rhode Island...United States of America Rice Lake...United States of America Richmond...United States of America Riga...Latvia Rio de Janeiro...Brazil...91 Riyadh Saudi Arabia Road Town, Tortola... British Virgin Islands...92 Rockford...United States of America Rockville...United States of America Rome...Italy Rostock...Germany Rotterdam...Netherlands S Sacramento United States of America Salzburg...Austria...85 Sao Paulo...Brazil...91 San Diego...United States of America San Francisco... United States of America...174, 199 San Jose...Costa Rica...99 San Jose...United States of America San Juan...Puerto Rico San Salvador...El Salvador Santa Cruz...Bolivia...90 Santiago...Chile...97 Santo Domingo...Dominican Republic Sarajevo...Bosnia and Herzegovina...90 Saskatoon...Canada...94 Seattle...United States of America Seattle-Tacoma-Bellevue...United States of America Shanghai...China...98 Sharjah...United Arab Emirates Sheffield...United Kingdom Singapore...Singapore Sliema...Malta South Carolina...United States of America Spartanburg...United States of America Spokane...United States of America St Ann...Jamaica St George's...Grenada St John's...Antigua...79 St Louis...United States of America St Paul...United States of America St Petersburg...Russia (The Russian Federation) Strasbourg...France Sterling...United States of America Surabaya Indonesia Surfers Paradise, Gold Coast...Australia...84 Suva...Fiji Sydney...Australia...80 Sydney, City Australia...84 Sydney, Southern Sydney... Australia...85 City & Country T Taichung...Taiwan Taipei...Taiwan Tallinn...Estonia Tashkent...Uzbekistan Tauberbischofsheim...Germany Tbilisi...Georgia Tegucigalpa...Honduras Tema...Ghana Texas... United States of America..192, 197, 199 Thessaloniki...Greece PKF International Directory 11

24 Locations (Alphabetical by City & Country) Timisoara...Romania Tokyo...Japan Toronto...Canada...94 Tripoli...Libya Tucson...United States of America Tulsa...United States of America Tunis...Tunisia V Vancouver...Canada...95 Verona...Italy Victoria...Canada...95 Vienna...Austria...86 Vienna (Hotel Consulting)...Austria...86 Virginia...United States of America City & Country W Wall...United States of America Warsaw...Poland Washington...United States of America Watsonville...United States of America Wausau United States of America Welkom South Africa Wellington...New Zealand Westchester...United States of America Westerly...United States of America Wichita...United States of America Williamsburg...United States of America Windhoek...Namibia Winnipeg...Canada...96 Wisconsin...United States of America Woerden...Netherlands Wuerzburg...Germany Z Zaria...Nigeria Zurich...Switzerland PKF International Directory

25 Member Firms (Alphabetical by Firm, City & Country) A PKF Algerie...Alger...Algeria..79 PKF...Abidjan...Côte d'ivoire..99 PKF...Abu Dhabi... United Arab Emirates.162 PKF Professional Services...Abuja...Nigeria.140 PKF...Accra... Ghana.114 PKF...Adelaide Australia..81 PKF Bober Markey Fedorovich, LLC...Akron...USA.189 PKF Sapa-Audit LLP...Almaty...Kazakhstan.125 PKF Frazier & Deeter, LLC...Alpharetta...USA.176 Pro Group Auditing & Consulting (Khattab & Co)...Amman...Jordan.125 PKF Wallast...Amsterdam...Netherlands.135 PKF Corporate Finance & Advisory... Antwerp... Belgium..88 PKF Bedrijfsrevisoren (Auditors) / PKF Accountants & Belastingconsulenten (Tax Consultants)... Antwerp... Belgium..87 PKF Wipfli LLP...Appleton...USA.194 Controller Contadores & Auditores...Asuncion...Paraguay.144 PKF Euroauditing S. A.... Athens...Greece.115 PKF Keadle Moore, LLP (PKM)... Atlanta... USA.177 PKF Hospitality Research...Atlanta...USA.196 PKF Frazier & Deeter, LLC...Atlanta...USA.176 PKF Consulting Inc...Atlanta...USA.197 PKF Corporate Recovery & Insolvency (Auckland) Limited... Auckland... New Zealand.137 PKF Ross Melville...Auckland... New Zealand.137 PKF Ross Melville...Auckland-North Harbour New Zealand.137 Member Firms B PKF Bahrain...Bahrain... Kingdom of Bahrain.127 PKF Sridhar & Santhanam...Bangalore...India.117 PKF...Banjul...Gambia (The).106 PKF - Audiec SAP... Barcelona... Spain.157 PKF Italia SpA...Bari...Italy.121 Pannell Kerr Forster...Basseterre...St Kitts.158 PKF Professional Services...Bauchi...Nigeria.141 PKF Daxin...Beijing...China..96 PKF Emile Chartouni & Sons...Beirut...Lebanon.128 PKF Belize...Belize City...Belize..89 PKF Fasselt Schlage...Berlin... Germany.107 PKF Malta...Birkirkara...Malta.130 PKF (UK) LLP...Birmingham... United Kingdom.166 Dent Baker & Company LLP...Birmingham...USA.171 PKF (Bloemfontein) Inc...Bloemfontein...South Africa.154 Amézquita & Cía SA...Bogotá...Colombia..98 PKF Italia SpA...Bologna...Italy.121 PKF Consulting Inc...Boston...USA.197 PKF, PC...Boston...USA.180 PKF Consulting Inc... Bozeman, Montana... USA.197 PKF Slovensko S. R. O... Bratislava... Slovak Republic.153 PKF Fasselt Schlage...Braunschweig... Germany.107 PKF Italia SpA...Brescia...Italy.121 EisnerAmper LLP...Bridgewater...USA.182 PKF...Brisbane...Australia..81 PKF Interim Management...Brussels...Belgium..88 PKF Bedrijfsrevisoren (Auditors) / PKF Accountants & Belastingconsulenten (Tax Consultants)... Brussels... Belgium..88 PKF Management Consulting Services. Brussels...Belgium..88 Consultor...Bucharest...Romania.148 PKF Finconta SRL...Bucharest...Romania.148 PKF Audit and Consulting Ltd...Budapest...Hungary.117 PKF Villagarcia & Asociados... Buenos Aires... Argentina..80 PKF International Directory 13

26 Member Firms (Alphabetical by Firm, City & Country) Member Firms C PKF The Consulting House...Cairo...Egypt.103 PKF Rashed, Badr & Co...Cairo...Egypt.103 Catalyst LLP...Calgary...Canada..92 PKF - Di Bartolo Diamond & Mihailaros. Canberra...Australia..82 PKF (Cpt) Inc.... Cape Town... South Africa.154 PKF Cabrera Colmenares & Asociados. Caracas...Venezuela.201 PKF Morocco...Casablanca...Morocco.133 PKF Professional Services...Castries...St Lucia.158 PKF...Central Coast...Australia..82 Pannell Kerr Forster...Charlestown...Nevis.136 Greer & Walker LLP... Charlotte... USA.188 PKF Sridhar & Santhanam...Chennai...India.117 PKF Chicago LLC Chicago...USA.178 The Condon Group, Ltd.... Chicago... USA.178 PKF Goldsmith Fox...Christchurch... New Zealand.138 Barnes, Dennig & Co., Ltd.... Cincinnati... USA.189 SwaimBrown PA...Clinton...USA.192 Garcia Veramendi & Asociados - PKF Bolivia...Cochabamba... Bolivia..89 PKF Fasselt Schlage...Cologne... Germany.107 PKF Kresten Foged...Copenhagen - City Office. Denmark.101 PKF Munkebo Jensen Vindelev...Copenhagen Glostrup... Denmark.101 D PKF Consulting Inc...Dallas...USA.197 Abdul Aziz Almogren (Chartered Accountants) Dammam...Saudi Arabia.150 PKF Tanzania...Dar-es-Salaam...Tanzania.160 PKF Wallast...Delft Netherlands.135 Clayton & McKervey, PC... Detroit... USA.181 PKF Wipfli LLP...Dixon...USA.178 PKF LLC...Doha...Qatar.148 Sofidex - PKF...Douala...Cameroon (The)..92 PKF (Isle of Man) LLC...Douglas...Isle of Man.120 PKF The Consulting House...Dubai... United Arab Emirates.163 PKF...Dubai... United Arab Emirates.163 PKF O'Connor Leddy and Holmes...Dublin...Ireland.120 PKF Fasselt Schlage...Duisburg... Germany.108 PKF Durban...Durban...South Africa.155 E PKF Wipfli LLP...Eau Claire...USA.195 EisnerAmper LLP...Edison...USA.183 Hutchinson and Bloodgood LLP...El Centro...USA.172 F PKF Italia SpA...Florence...Italy.121 Sample & Bailey, CPAs, PC...Fort Collins...USA.176 PKF Fasselt Schlage...Frankfurt... Germany.108 PKF Euroconsult GmbH...Frankfurt... Germany.113 PKF Chartered Accountants...Freeport...Bahamas..86 PKF Wipfli LLP...Freeport...USA.179 PKF...Freetown...Sierra Leone.152 G SCF Revision SA...Geneva...Switzerland.158 PKF (George) Incorporated...George...South Africa.155 PKF Cayman...George Town... Cayman Islands..96 EisnerAmper LLP...George Town... Cayman Islands..96 Squar Milner, CPAs... George Town... Cayman Islands..96 PKF, Barcellos, Narine & Co.... Georgetown...Guyana PKF International Directory

27 Member Firms (Alphabetical by Firm, City & Country) PKF (UK) LLP...Glasgow... United Kingdom.169 PKF Wipfli LLP...Green Bay...USA.195 PKF Mexico...Guadalajara...Mexico.131 Arévalo Pérez Iralda y Asociados SC...Guatemala City...Guatemala.116 PKF & Co Cia Ltda...Guayaquil...Ecuador.102 PKF (Guernsey) Limited...Guernsey... Channel Islands..97 H EisnerAmper LLP...Hackensack...USA.184 PKF Fasselt Schlage...Hamburg... Germany.109 PKF Euroconsult GmbH...Hamburg... Germany.113 PKF Deutschland GmbH Wirtschaftsprüfungsgesellschaft...Hamburg... Germany.109 PKF Vietnam...Hanoi...Vietnam.201 PKF Carr and Stanton Limited...Hastings New Zealand.138 PKF Pacific Hawaii LLP...Hawaii...USA.177 PKF Vogt & Partner... Herford... Germany.110 PKF Vietnam...Ho Chi Minh...Vietnam.201 PKF...Hobart...Australia..82 PKF...Hong Kong...China..98 Pannell Kerr Forster of Texas, P.C... Houston... USA.192 PKF Consulting Inc...Houston...USA.197 Member Firms I PKF Consulting Inc...Indianapolis...USA.198 J Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan...Jakarta...Indonesia.119 PKF The Consulting House - Saudi Arabia...Jeddah...Saudi Arabia.151 EisnerAmper LLP...Jenkintown...USA.190 PKF (Jhb) Inc... Johannesburg... South Africa.156 K PKF Francis Aickin Limited...Kaitaia... New Zealand.138 PKF Uganda...Kampala...Uganda.162 FBK Povolzhje... Kazan Russia (The Russian Federation).149 PKF Poutsma Lemon Limited...Kerikeri... New Zealand.138 AF "PKF Audit-Finance" LLC... Kiev...Ukraine.162 PKF Rwanda...Kigali...Rwanda.150 PKF Aulous F Madden & Co...Kingston...Jamaica.124 Flamand & Partners Accountants & Belastingconsulenten..Knokke...Belgium..89 PKF Slovensko S. R. O... Kosice... Slovak Republic.153 PKF...Kuala Lumpur...Malaysia.130 PKF...Kumasi... Ghana.114 PKF Bouresli & Co...Kuwait...Kuwait.127 L PKF Wipfli LLP...La Crosse...USA.195 Garcia Veramendi & Asociados - PKF Bolivia...La Paz... Bolivia..90 PKF Professional Services...Lagos...Nigeria.140 Johnson Jacobson Wilcox...Las Vegas...USA.182 PKF...Lautoka...Fiji.104 PKF North America (PKF NA)...Lawrenceville...USA.178 Vila Naranjo y Asociados...Lima...Peru.144 PKF Savvides & Co Limited...Limassol...Cyprus.100 PKF & Associados, SROC, Lda (Audit).. Lisbon... Portugal.147 Sobel & Co LLC...Livingston...USA.184 Renoma...Ljubljana...Slovenia.153 PKF S.A.R.L...Lomé...Togo.161 PKF International Directory 15

28 Member Firms (Alphabetical by Firm, City & Country) PKF (UK) LLP... London (Head Office) United Kingdom.164 EisnerAmper LLP...Long Island...USA.188 Hutchinson and Bloodgood LLP...Los Angeles...USA.172 PKF - California... Los Angeles... USA.173 Squar Milner, CPAs... Los Angeles... USA.173 PKF Angola - Auditores e Consultores, SA. Luanda... Angola..79 PKF Certifica SA...Lugano...Switzerland.159 PKF Luxembourg S. A.... Luxembourg...Luxembourg.129 PKF Cogeparc...Lyon...France.105 Member Firms M PKF Wipfli LLP...Madison...USA.195 PKF (UK) LLP...Manchester... United Kingdom.168 Guerra & Co...Managua...Nicaragua.139 PKF Auditors & Consultants... Maputo...Mozambique.134 PKF Audit Conseil...Marseille...France.105 PKF Wipfli LLP...Marshfield...USA.195 Dembo, Jones, Healy, Pennington & Marshall, PC... Maryland.... USA.180 Amézquita & Cía SA...Medellin...Colombia..99 PKF...Melbourne...Australia..83 EisnerAmper LLP...Melville...USA.185 PKF Wipfli LLP...Mendota...USA.179 PKF Wipfli LLP...Menomonie...USA.195 PKF Mexico...Mexico City North...Mexico.132 PKF Mexico...Mexico City South...Mexico.132 PKF Italia SpA...Milan...Italy.122 PKF Consulting Srl - Sintema Srl...Milan...Italy.123 MGP Studio Tributario e Societario...Milan...Italy.123 PKF Wipfli LLP...Milwaukee...USA.196 PKF Wipfli LLP...Minneapolis...USA.181 Schechter Dokken Kanter...Minneapolis...USA.181 FBK-Bel Limited...Minsk...Belarus..87 Smith, Dukes and Buckalew LLP...Mobile...USA.171 PKF Kenya...Mombasa...Kenya.126 PKF Liberia...Monrovia...Liberia.128 Chiarino y Moscone Sociedad...Montevideo...Uruguay.200 FBBL, PKF Inc Montreal...Canada..92 FBK... Moscow Russia (The Russian Federation).149 PKF...Mount Barker...Australia..83 PKF Sridhar & Santhanam...Mumbai...India.118 PKF Industrie - und Verkehrstreuhand GmbH...Munich... Germany.111 PKF Hotelexperts GmbH...Munich... Germany.113 PKF The Consulting House - Oman...Muscat...Oman.142 RSM & Co...Muscat...Oman (Sultanate of).142 N PKF Kenya...Nairobi...Kenya.126 PKF Italia SpA...Naples...Italy.122 PKF Chartered Accountants...Nassau...Bahamas..87 PKF Sridhar & Santhanam...New Delhi...India.118 EisnerAmper LLP...New York...USA.186 PKF LLP...New York...USA.187 PKF Consulting Inc...New York...USA.198 Sansiveri, Kimball & Co LLP... Newport... USA.191 Squar Milner, CPAs... Newport Beach... USA.173 Witt Mares PLC...Newport News...USA.193 PKF...Niamey...Niger.140 PKF / ATCO Limited...Nicosia...Cyprus.100 Witt Mares PLC...Norfolk...USA.193 Smythe Ratcliffe LLP...North Vancouver...Canada..93 PKF Sozietät Dr. Fischer... Nuremberg... Germany PKF International Directory

29 Member Firms (Alphabetical by Firm, City & Country) O PKF Oldenburg ZP KG...Oldenburg... Germany.111 PKF II Portugal Lda....Oporto...Portugal.147 PKF Revisjon AS...Oslo...Norway.142 PKF Osnabrück WMS Treuhand GmbH Wirtschaftsprüfungsgesellschaft...Osnabrück... Germany.112 P PKF Poutsma Lemon Limited...Paihia... New Zealand.139 PKF Rutherfords Limited...Palmerston North... New Zealand.139 Avila y Asociados, S. A... Panama... Panama.143 PKF Ampersand Paris...France.105 PKF Elko & Associates LLC...Philadelphia...USA.190 PKF Consulting Inc...Philadelphia...USA.198 PKF (Port Elizabeth) Inc...Port Elizabeth...South Africa.156 Lamusse Sek Sum & Co....Port Louis... Mauritius.131 Guinn PKF...Port Moresby..Papua New Guinea.143 PKF Chartered Accountants and Business Advisors...Port of Spain...Trinidad & Tobago.161 PKF Consulting Inc... Portland, Maine... USA.199 PKF Czech Republic...Prague...Czech Republic.101 PKF PTA...Pretoria...South Africa.157 PKF Slovensko S. R. O...Prievidza... Slovak Republic.153 EisnerAmper LLP...Princeton...USA.184 Sansiveri, Kimball & Co LLP... Providence... USA.191 Member Firms Q PKF & Co Cia Ltda...Quito...Ecuador.102 R Heywood Holmes & Partners LLP...Red Deer...Canada..93 Soren McAdam Christenson LLP...Redlands...USA.175 Virtus Group LLP...Regina...Canada..93 PKF Wipfli LLP...Rhinelander...USA.196 PKF Wipfli LLP...Rice Lake...USA.196 PKF Latvia SIA...Riga...Latvia.128 Directa PKF...Rio de Janeiro...Brazil..91 Abdul Aziz Almogren (Chartered Accountants) Riyadh...Saudi Arabia.151 PKF (BVI) Limited... Road Town, Tortola British Virgin Islands..91 PKF Wipfli LLP...Rockford...USA.179 PKF Italia SpA...Rome...Italy.122 PKF Consulting Srl - Sintema Srl...Rome...Italy.124 PKF Wallast...Rotterdam...Netherlands.136 S PKF Capital...Sacramento...USA.199 PKF Revisionstreuhand Wirtschaftsprüfungsgesellschaft m.b.h. Salzburg...Austria..85 PKF Hotelexperts GmbH...Salzburg (Hotel Consulting).Austria..85 PKF - California...San Diego...USA.174 Hutchinson and Bloodgood LLP...San Diego...USA.174 Squar Milner, CPAs...San Diego...USA.174 PKF Consulting Inc...San Francisco...USA.199 PKF - California...San Francisco...USA.174 Despacho Murillo Marchini & Co....San Jose...Costa Rica..99 Abbott, Stringham & Lynch, Inc.... San Jose... USA.175 PKF, LLP... San Juan...Puerto Rico.147 Castellanos Chacon Ltda. de C.V....San Salvador...El Salvador.103 Garcia Veramendi & Asociados - PKF Bolivia...Santa Cruz... Bolivia..90 PKF Chile Auditores Consultores Ltda.. Santiago...Chile..97 Guzman Tapia & Co PKF...Santo Domingo Dominican Republic.102 PKF Re Opinion d.o.o Sarajevo...Bosnia & Herzegovina..90 Virtus Group LLP...Saskatoon...Canada..94 PKF Capital...Seattle...USA.200 PKF International Directory 17

30 Member Firms (Alphabetical by Firm, City & Country) Sweeney Conrad, PS... Seattle-Tacoma-Bellevue... USA.194 PKF Consulting Inc...Shanghai...China..98 PKF Daxin...Shanghai...China..96 PKF-CAP LLP...Singapore...Singapore.152 SwaimBrown PA...Spartanburg...USA.192 PKF Wipfli LLP...Spokane...USA.194 PKF Aulous F Madden & Co...St Ann...Jamaica.124 Pannell Kerr Forster...St George's...Grenada.115 Pannell Kerr Forster...St John's...Antigua..79 Mueller Prost PC...St Louis...USA.182 PKF Wipfli LLP...St Paul...USA.181 MCD... St Petersburg Russia (The Russian Federation).150 PKF Gross Hugel...Strasbourg...France.106 PKF Wipfli LLP...Sterling...USA.179 PKF Gold Coast... Surfers Paradise, Gold Coast Australia..84 PKF...Suva...Fiji.104 PKF Australia Ltd...Sydney...Australia..80 Member Firms T PKF Taiwan...Taipei...Taiwan.160 PKF Estonia...Tallinn...Estonia.104 Mak Alyans Audit LLC...Tashkent...Uzbekistan.200 PKF Issing Faulhaber Wozar Altenbeck GmbH & Co. KG... Tauberbischofsheim... Germany.112 UBC International...Tbilisi... Georgia.106 PKF-Tovar López...Tegucigalpa...Honduras.116 PKF...Tema... Ghana.114 PKF Euroauditing S. A.... Thessaloniki...Greece.115 PKF Econometrica...Timisoara...Romania.148 Nakamoto and Company...Tokyo...Japan.125 PKF Kraft Berger Professional Corporation. Toronto...Canada..94 PKF Consulting Inc... Toronto - PKF Consulting Inc Canada..94 PKF Libya...Tripoli... Libya.129 Regier Carr & Monroe, LLP...Tucson...USA.172 Regier Carr & Monroe, LLP...Tulsa...USA.189 Lassad Marwani & Co...Tunis...Tunisia.161 V Smythe Ratcliffe LLP...Vancouver...Canada..94 PKF Consulting Inc... Vancouver - PKF Consulting Inc Canada..95 PKF Italia SpA...Verona...Italy.123 Smythe Ratcliffe LLP...Victoria...Canada..95 PKF Österreicher-Staribacher Wirtschaftsprüfungs GmbH & Co KG..Vienna...Austria..86 PKF Hotelexperts GmbH...Vienna (Hotel Consulting)...Austria..86 W EisnerAmper LLP...Wall...USA.185 PKF Consult (Capital Group Dominant Company)...Warsaw...Poland.145 PKF Wipfli LLP...Wausau...USA.196 PKF (Welkom) Inc... Welkom... South Africa.157 PKF Martin Jarvie...Wellington... New Zealand.139 EisnerAmper LLP...Westchester...USA.188 Sansiveri, Kimball & Co, L.L.P...Westerly...USA.191 Regier Carr & Monroe, L.L.P...Wichita...USA.179 Witt Mares PLC...Williamsburg...USA.193 PKF (Namibia)...Windhoek Namibia.134 Scarrow & Donald LLP...Winnipeg...Canada..95 PKF Wallast...Woerden...Netherlands.136 PKF Issing Faulhaber Wozar Altenbeck GmbH & Co. KG... Wuerzburg... Germany.113 Z PKF Wirtschaftsprüfung AG...Zurich...Switzerland PKF International Directory

31 Partners A Abdurakhimov, Takhir [email protected] Abaiadze, Misha [email protected] Abbott, Isaac G [email protected] Abel, Patrick [email protected] Adaji, Omede Patrick [email protected] Adams, John [email protected] Adendorff, Garth J [email protected] Adu-Gyamfi, Nana Abena [email protected] Afford, John A Sydney, City [email protected] Agache, Lode [email protected] Partner Names Agüero, Raquel Asuncion... [email protected] Aickin, Eddie [email protected] Akande, Tajudeen Adegboyega [email protected] Akhtar, Sajjad Singapore... [email protected], 152 Al Fayoumi, Zuhair Riyadh [email protected] Al-Natour, Zeena [email protected] Alcock, Richard C [email protected] Aldrich, Mary Newport [email protected] Alexander, Chris [email protected] Alexander, Dawn [email protected] Alexander, John Dubai... [email protected], 163 Allen, Chris J Sydney, Southern Sydney... [email protected] PKF International Directory 19

32 Partners Altenbeck, Dr Dirk Wuerzburg... IX, 113 Altstadter, Eric Long Alwardt, Peter New Amaré Gómez, José Luis Mexico City Amézquita, Vivian Ammons, Terrence E [email protected] Amsden, Margaret [email protected] Andersen, Mogens Copenhagen [email protected] Partner Names Andrews, Russell E [email protected] Antoniou, Christos Limassol... [email protected], 100 Appel, Franz-Josef [email protected] Apostolopoulos, Athanasios [email protected] Aprile, Steven [email protected] Arévalo de Gutiérrez, Olga Siomara Guatemala [email protected] Arévalo Pérez, Hugo Guatemala [email protected] Argiris, Helen Sydney, City [email protected] Arias, Didier [email protected] Ariyibi, Abiodun Olumide [email protected] Arnold, David E Philadelphia [email protected] Aronow, Michael A New [email protected] Arrigo, Marie New [email protected] Ascari, Craig [email protected] PKF International Directory

33 Partners Asfandiyarov, Ravshan Ausserlechner, Dr Thomas Auyeung, Wingsee Shanghai Avila, Jorge Avila F, Javier B Bacquet, Andre Badrick, Paul Bailey, John Fort Bailey, Kerry Partner Names Baker, Michael E [email protected] Bakst, Jay New [email protected] Balasubramanian, T V [email protected] Baldante, John L New [email protected], 187 Balk, Christoph [email protected] Baltin, Bruce Los [email protected] Bamber, Harry [email protected] Bancroft, Don [email protected] Barber, David B [email protected] Barnard, Robert London... [email protected], 170 Barnett, Charles Glasgow... [email protected] Barnsdall, Stuart [email protected] PKF International Directory 21

34 Partners Barth, Joel New Bartlett, Ruth Bastenie, Marc Bathia, Nish Batterberry, Richard L [email protected] Battle, Lee Port [email protected] Baumler, Brian [email protected] Bautista, Jose A Belize [email protected] Partner Names Bax-Kurtz, Jeanette L St [email protected] Bayfield, Stephen [email protected] Bayliss, Trevor [email protected] Bazarbekova, Kulbarshyn [email protected] Beck, Helmut Wuerzburg... [email protected]... IX, 113 Beier, Oliver [email protected] Bekmessian, Christian E New [email protected] 186 Belvedere, William [email protected] Ben Abdennebi, Ibrahim [email protected] Benaim, Elias [email protected] Benneian, Michael Los [email protected] Bergman, Howard M [email protected] Bersaglieri, Ronald E San [email protected] Bertholini, Artemio Rio de [email protected] PKF International Directory

35 Partners Betts, Michael J Cape [email protected] Beunen, Dirk [email protected] , 88 Bhatia, Rupam [email protected] Bhaya, Percy R [email protected] Bieber, Alan E [email protected] Biehl, James T [email protected] Bigane III, Joseph F [email protected] Biloblovskiy, Sviatoslav [email protected] Bilodeau, Craig M [email protected] Bingham, Ian Manchester... [email protected]... IX, 168 Partner Names Bint, Richard S [email protected] Birin, Askold [email protected] Bladwell, Stephen S Sydney, City [email protected] Blair, Edward T [email protected] Blair, Maureen New [email protected] Blake, Tom [email protected] Blake, Walter [email protected] Blivaiss, David H New [email protected] Bloch-Soerensen, Ulrik Copenhagen-City [email protected] Bober, Mark B [email protected] Boccoli, Alberto [email protected] Bolovan, Eugenia [email protected] PKF International Directory 23

36 Partners Bonaguro, Sophie Bonetti, Andrea Bontemps, Romain Bonzi, Walter Bood, Jan-Pieter Borczak, Barbara Borowitz, Jeffrey M [email protected] Borrillo, Franceen San [email protected] Partner Names Boulic, Jean-Gabriel Paris... [email protected] 105 Boulle, Robert C [email protected] Bouresli, Tareq M Kuwait [email protected] Bourgnon, Ralph [email protected] Bowen, James M [email protected] Bradley, John S [email protected] Bragato, Francis [email protected] Brankovic, Miroslav [email protected] Breit, Michael New [email protected] Bresolin, John Sydney, City [email protected] Bridge, Mike [email protected] Brinskelle, Roman [email protected] Brooks, Thomas R Newport [email protected] Brown, Charles E [email protected] PKF International Directory

37 Partners Browning, Simon Bruce-Tagoe, Frederick Brucher, Luc Bruns-Coppenrath, Jürgen Brückner, Robert Buchanan, Anne Budd, Richard Clayton Budin, Sandra L [email protected] Bull, Paul Sydney City... [email protected], VI, 84 Partner Names Burak, Fredric New [email protected] Burchard, Schroeder Haren (Ems)[email protected] Burdett, Chris [email protected] Burke, Sharon [email protected] Burks, Bruce Seattle-Tacoma-Bellevue... [email protected] Burnett, Andrew [email protected] Bush, David E [email protected] Bussiere, Gilles [email protected] Busuttil, Paul [email protected] Buurman, Arjan [email protected] Buxton, Nick [email protected] C Cace, David New [email protected] PKF International Directory 25

38 Partners Cabrera, Francisco Cairns, Billy Cairns, Brock D [email protected] Calderon H, Betty San [email protected] Callahan, Thomas E San Francisco... [email protected], 199 Camposllera Garcia, Mario [email protected] Cantini, Fernando Bogotá[email protected] Cardone, Roberto [email protected] Partner Names Carotta, Daniel [email protected] Carpentieri, Beniamino [email protected] Carruthers, Gary Los [email protected] Cascone, Mauro [email protected] Cassidy, John [email protected] Castellanos Chacón, Horacio Alfredo San [email protected] Castinel, Guy Marseille... [email protected]... IX, 105 Cech, Rainer [email protected] Cella, Clare E New [email protected] Cervinka, David [email protected] Chaffin, Bradley S [email protected] Chaitowitz, Garron M Johannesburg... [email protected]... IX, 156 Chambers, Melita St [email protected] Chamera, Agnieszka Warsaw... [email protected], PKF International Directory

39 Partners Chan, Edmund Chang, Ronnie Kaochiung Chapman, Mark Chappell, Kenneth R [email protected] Chartouni, Elie [email protected] Chartouni, Emile [email protected] Chatain, Michel [email protected] Chatham, William G (Grant) Surfers Paradise, Gold [email protected] Chau, Man Kit Kuala [email protected] Chazen, Jeffrey New [email protected] Partner Names Cheeseman, Paul Sydney, City [email protected] Chen, Jenny Los [email protected] Chen, Tomas [email protected] Chew, Vincent C E Kuala [email protected], 130 Chiarino, Juan Antonio [email protected] Chin, Michael [email protected] Chinchay, Wilfredo [email protected] Christenson, Gary L [email protected] Christiansen, Hans Munkebo Copenhagen [email protected] Church, Duncan Johannesburg... [email protected]... IX, 156 Cillié, Stephan Cape [email protected] Clark, Graeme B [email protected] PKF International Directory 27

40 Partners Clarke, Paul M [email protected] Clarke, Rosemary J [email protected] Clayton, Donald H [email protected] Cloppert, William J [email protected] Coakwell, Tim [email protected] Codiga, Christopher [email protected] Coetzee, Sarah [email protected] Cogan, Peter J New [email protected] Partner Names Cohen, Brent Surfers Paradise, Gold [email protected] Cohen, David L Cape [email protected] Cohen, Gerald S New [email protected] Cohen, Paul [email protected] Coles, Randy [email protected] Collins, Gerry [email protected] Collins, Steve Fort [email protected] Collins, Stuart [email protected] Colmenares, Gladys [email protected] Colyer, Kim [email protected] Condon, William S [email protected] Connors, James New [email protected] Conrad, Dennis A [email protected] Cook, Gina [email protected] PKF International Directory

41 Partners Cook, Malcolm R G [email protected] Cooke, Frank [email protected] Cooke-Varallo, Colleen Philadelphia [email protected] Cooper, Linda [email protected] Copeland, David [email protected] Copping, Rick Mount [email protected] Cordero, Johnny Zenteno La [email protected] Cousin, Claude [email protected] Cowley, Mark E [email protected] Cox, Charles [email protected] Partner Names Crancer III, Ralph E St [email protected] Crawford, Cam Calgary... [email protected], IX, 92 Crighton, Dorian [email protected] Crowe, Michael H [email protected] Crowe-Maxwell, Atle Sydney, City [email protected] Cruz Neves, Nuno Miguel [email protected] Cryer, James M [email protected] Cumming, Timothy I [email protected] Cunningham, Lance [email protected] Curry, O Brent [email protected] Custodio, Celia [email protected] Cutler, Martin J [email protected] PKF International Directory 29

42 Partners Czajkowski, Philip C [email protected] D da Costa, Michelle [email protected] Dalal, Murtuza [email protected] Dalaney, Sheba San [email protected] Dall, Keith J [email protected] Dalla Longa, Marco [email protected] Damas, Miguel [email protected] Dandrow III, Robert V [email protected] Partner Names Daniel, Billy [email protected] Danish, Leslie A New [email protected] Dankowski, Jan Los [email protected] Danne, Marc [email protected] Daoud, Faical [email protected] Darley, Stephen PKF International... [email protected]... V, VI, IX Daverin, Mark C Port [email protected] Davies, Mark [email protected] Dechowitz, Fred I New [email protected] De Clerck, Glenn [email protected] De Cubillos, Delia Bogotá[email protected] De Jonge, Danny [email protected] De Jonge, Elsabe Welkom [email protected] PKF International Directory

43 Partners De Weerdt, Paul Antwerp... V, VII, 87, 88 Dean, Richard A [email protected] Dearden, Phillip E [email protected] Dearman, David [email protected] DeCataldo, Michael A [email protected] Deeter, David A [email protected] Del Vecchio, Ruggero [email protected] Del Vecchio, Salvatore Milan... [email protected], 124 DeLand, John C Chicago... [email protected] Delcaldo, Maria Luisa [email protected] Partner Names Delcourt, Laurent [email protected] 105 Deltour, Luc [email protected] Demetriou, Pambos [email protected] Demonte, Francesco [email protected] Dennig, Chip [email protected] Denny, Albert R [email protected] Desangles, Hector Guzman Santo [email protected] Desloges, Anne-Marie [email protected] Di Bartolo, Ross [email protected] Di Fresco, Gianluca [email protected] Diamond, George [email protected] Diarov, Nail [email protected] PKF International Directory 31

44 Partners Diederich, Thomas Hamburg Dieleman, Job Lawrenceville... VIII, IX, 177 Diestelhorst, Ulrich Dillman, Aaron Dillon, John R [email protected],nz Dimes, Neil [email protected] Director, Gustavo Buenos [email protected] Djenab, Altan [email protected] Partner Names Djidotor, Yawo F Lomé[email protected] Donald, Peter J [email protected] Donnellon, James A [email protected] Donsbach, Thomas [email protected] Doran, Edward W Philadelphia [email protected] Dramitinou, Chrisi [email protected] Drew, Timothy A [email protected] Drewett, David A R [email protected] du Plessis, Eugene Johannesburg... [email protected]... IX, 156 Duhau, François Paris... [email protected], 105 Duhau, Sandrine [email protected] 105 Dumke, Erik [email protected] Duncan, Peter J [email protected] Durán, Jaime Bogotá[email protected] PKF International Directory

45 Partners Dutkiewicz, Robert J [email protected] Drucker, Arthur [email protected] Dykopf, Jerry [email protected] Dziedzic, Joel R [email protected] E Eagles, David [email protected] Eaton, Bob San [email protected] Eberle, Richard G St [email protected] Eckenrod, Bill Los [email protected] Edwards, Geoff [email protected] Partner Names Einhorn, David New [email protected] Ellerich, Dr Marian [email protected] Ellis, Paul Jr [email protected] Elms, Robert A [email protected] Entwistle, Tim [email protected] Erskine, Douglas Belize [email protected] Escott, Charles [email protected] Espen, Pascal [email protected] Etheridge, Christopher E [email protected] Eyles, Mark [email protected] F Fairhurst, Mark [email protected] Farber, Paul New [email protected] PKF International Directory 33

46 Partners Farstad, Steinar Fasselt, Dr Martin Faulhaber, Dr Klaus Faulkner, Richard Fauteux, Pierre Fay, M Douglas [email protected] Fayad, Vince Sydney, City [email protected] Fazio, Tom [email protected] Partner Names Fechner, David [email protected] Fedorovich, Richard C [email protected] Feinerman, Tobias New [email protected] Feingold, Jay [email protected] Fekete, Gyorgyi [email protected] Feld, Adam G [email protected] Fenech, Alex [email protected] Fenn, Wolfgang [email protected] Ferguson, Keith [email protected] Fielding, Jr, James C Washington, DC [email protected] Filatova, Raisa St [email protected] Filipcova, Hana [email protected] Findlay, Keith G [email protected] Finerty, Timothy P [email protected] PKF International Directory

47 Partners Fiorino, John Fischer, Dr Bertram Fischer, Dr Helmut Fisher, Philip Fisher, Richard S New [email protected] Flamand, Guy [email protected] Fletcher, Carol E [email protected] Floch, Julie L New [email protected] Fodera, John New [email protected] Ford, Robert [email protected] Partner Names Forrest, John [email protected] Forry, John I New [email protected] Foster, Gregory T [email protected] Fowler, D Shawn [email protected] Fox, John A New [email protected] Frain, Tom G [email protected] Frazier Jr, James F [email protected] Freckmann, Chris D Sydney, City [email protected] Freeman, Gary A [email protected] Freeman, Sonia M [email protected] Freire, Henry A New [email protected] Frey, Ben [email protected] PKF International Directory 35

48 Partners Friedlein, Keith A [email protected] Frondall, Doug [email protected] G Gade, Sven Peter [email protected] Galindo, Hector E Bogotá[email protected] Gamboa, Paulo [email protected] Garcia Alcalá, Ricardo [email protected] Garcia Veramendi, Javier Santa [email protected] García-Rodriguez, Juan José San [email protected] Partner Names Gardner, Omax A E [email protected] Gardner, Steve Fort [email protected] Garvey, David J [email protected] Gathani, Manharlal Bhaichand Kuala Lumpur... [email protected] Gaublomme, Hilde [email protected] Gauthier, Jody A [email protected] Gawley, Michael New [email protected] Gazaryan, Artur St [email protected] Geehreng, Daniel B Washington [email protected] Gelbcke, Ernesto Rubens Rio de [email protected] Gerber, Thomas [email protected] Gering, Paul S [email protected] Gertenbach, Kevin Durban... [email protected] PKF International Directory

49 Partners Ghadiali, Hashim New Giacometti, Umberto Gibson, Matthew Gichuki, Joe Giles, John C [email protected] Gill, Martin [email protected] Gilligan, John [email protected] Ginesta, Carles [email protected] Giuliani, Marco [email protected] Glick, Sally L [email protected] Partner Names Glud, Gary P El [email protected] Gobeille, David A [email protected] Goddard, Ken [email protected] Godshall, William A [email protected] Goldberg, Stanley J New [email protected] Goldenberg, Neil New [email protected] Goldsberry, Edward N [email protected] Gomez, Miriam Mercedes Santo [email protected] González, Antonio [email protected] Goodall, Fraser [email protected] Goodchild, Martin R London... [email protected]... V, VII, 164 Goodman, Craig New [email protected] PKF International Directory 37

50 Partners Goosen, Cobus Gordienko, Abril San Gordon, Bruce R Sydney, City [email protected] Gornaya, Anna St [email protected] Gort, Eric [email protected] Gould, Ian J [email protected] Goussard, Heleen Cape [email protected] Goutagny, Emmanuel [email protected] Partner Names Grabe, Helmut [email protected] Grafton, Scott [email protected] Grant, Michael N Sydney, City [email protected] Grant, Robert [email protected] Green, Georgette M Los [email protected] Green, James K Washington, DC [email protected] Greer, Charlie Charlotte... [email protected], 188 Gregori, Marios [email protected] Grimaldi, Nancy New [email protected] Grobler, Hannes [email protected] Groskopf, Thomas J [email protected] Gross, Claude [email protected] Growcott, Bruce [email protected] Guerra L, Aldo Eli Managua [email protected] PKF International Directory

51 Partners Guerreiro, Daniel Guerrero Bolan, Eduardo Los Guidry, Kenneth J [email protected] Guinn, David Mount [email protected] Gunawan, Jimmy [email protected] Guzik, Steven New [email protected] Guzman, M l Amaury Santo [email protected] Gvetadze, David [email protected] H Haarbye, Peder Copenhagen - City [email protected] Partner Names Habjan, Marjan [email protected] Hadiwinata, Paul Jakarta... [email protected], 119 Hafenrichter, Hans [email protected] Hagen, Julie [email protected] Haigh, Michael S Newport [email protected] Hajaj, Motasim F [email protected] Hallett, Nick Great [email protected] Hamblin, Brian [email protected] Handwerker, Jay New [email protected] Hanley, William J [email protected] Hanna, Lee [email protected] Hannington, Andrew J Johannesburg... [email protected], VI, 156 PKF International Directory 39

52 Partners Hansen, Gordon L [email protected] Hansen, Hartmut [email protected] Hanxleden, Dieter [email protected] Hardaker, Cath [email protected] Harden, Wendy [email protected] Hariharan, S [email protected] Harrigan, Wilbur A [email protected] Harris, Jeff [email protected] Partner Names Harrison, Patrick [email protected] Harrison, Robert E New [email protected] Harrup, Peter [email protected] Hart, James L [email protected] Haslbauer, John M New [email protected] Hawkins, Robert A Great [email protected] Hayward, Dan Sacramento [email protected] Hazelcorn, Charles New [email protected] Healy, Thomas B [email protected] Hebert, Byron M [email protected] Hedblad, Pam San [email protected] Heiriss, Roland H Welkom [email protected] Helle, Jean-Jacques [email protected] Hennelly, Mark J Los [email protected] PKF International Directory

53 Partners Henry, Philip Sydney, City Henshaw, Rick A S [email protected] Herman, Adam J St [email protected] Hermosa, Walter E [email protected] Hernández, Oscar Bogotá[email protected] Hiley, Jason D [email protected] Hill, Howard [email protected] Hilligoss, Timothy J [email protected] Hills, Jon W M [email protected] Hirschmann, Stefan [email protected] Partner Names Hirsh, Gary H [email protected] Hoekema, Lucy J [email protected] Hofmann, Wolfgang Frankfurt... [email protected], 108 Holbrook, Gary B Sydney, City [email protected] Holgate, Stephen [email protected] Holowath, Terri [email protected] Homewood, Jason [email protected] Hornig, Manfred [email protected] Hospital, Gustavo Omar Buenos [email protected] Hough, Julie Sydney, Southern Sydney... [email protected] Housseau, Joëlle [email protected] 105 Housseau, Pascal [email protected] PKF International Directory 41

54 Partners Howard, Matt Great Howell, Done Hoyt, John Los Hube, Steven P [email protected] Huddleston, Andrew London... [email protected] Hudson, Robert [email protected] Hugo, Jaco [email protected] Huiskamp, Rudi [email protected] Partner Names Hull, Carol M [email protected] Hull, Marshal [email protected] Hulston, David [email protected] Humphreys, Chris [email protected] Hung, Pham Tien [email protected] Hunt, Peter [email protected] Hydock, Kenneth G [email protected] Hünger, Franklin [email protected] I Ilina, Nadezhda St [email protected] Imperiali, Enrique M Buenos [email protected] Innocenti, Massimo [email protected] Inserra, Salvatore A [email protected] Ipsarides, Zenonas [email protected] PKF International Directory

55 Partners J Jackson, Bradley Cape [email protected] Jackson, Bryan A [email protected] Jackson, Jane [email protected] Jackson, Michael [email protected] Jacobson, Kirk R Las [email protected] Jaffer, Sujata [email protected] Jalving, Rune [email protected] James, Brett New [email protected] Janes, George B [email protected] Partner Names Jeffries, Jeff [email protected] Jenkins, David M [email protected] Jessop, Stuart Leeds...stuart.jessop@uk,pkf.com Johannes, Gisa [email protected] Johansen, Steffen Copenhagen [email protected] Johnson, Anita Vancouver... [email protected] Johnson, Cindy S [email protected] Johnson, Gary M Las [email protected] Johnson, Laurie L Las [email protected] Johnson, Timothy D [email protected] Joiner, Matthew [email protected] Jones, Jeremy D [email protected] PKF International Directory 43

56 Partners Jones, Stanley R Washington [email protected] Joseph, Henry A St George'[email protected] Joyner III, James F [email protected] Juliana, Denise Fort [email protected] Jun Tai, Peter [email protected] Justo, Nuno [email protected] Jüngling, Marcus [email protected] K Kabeberi, David [email protected] Partner Names Kaiser, Aaron New [email protected] Kaiser, Ron W [email protected] Kaknjo, Lejla [email protected] Kaplan, Bob Los [email protected] Karakostas, Aimilios [email protected] Kardos, Stefan [email protected] Karklins, Talis [email protected] Karli, Claude [email protected] Karlovsky, Jonathan Sydney, City [email protected] Kashtanova, Irina [email protected] Kasinger, Hildegard [email protected] Kassimatis, George [email protected] Kassioumis, John [email protected] PKF International Directory

57 Partners Katz, Marcelo H Buenos [email protected] X, 80 Kavellaris, Anastasios [email protected] Kawamura, Douglas Los [email protected] Kaye, Donald C [email protected] Kayoulis, Efstathios [email protected] Keadle, Timothy A [email protected] Keating, John D [email protected] Keim, J Scott [email protected] Kelly, John [email protected] Kelly, John F [email protected] Partner Names Kelly, Raoul J [email protected] Kelner, Ronald I [email protected] Kenyon, Joseph D [email protected] Kerr, Eddie [email protected] Kerry, Adrienne M [email protected] Kesik, Andrew E Sydney, City [email protected] Khalidi, Osama [email protected] Khattab, Mohammed [email protected] Khodjakulov, Ilkhom [email protected] Kimball, Jr, Joseph H [email protected] Kimmell, Danielle [email protected] King, Bradley P [email protected] PKF International Directory 45

58 Partners King, Robert D Sydney, City [email protected] King, Stephen [email protected] Kirkcaldie, Ewen Palmerston [email protected] Kirkham, Jeff [email protected] Kissun, Nicole London... [email protected]... IX, 171 Kisuu, Martin [email protected] Kittakis, Stratos [email protected] Kiwus, David G [email protected] Partner Names Kleinman, Bernard D New [email protected] Kleine-Cosack, Dr Jürgen [email protected] Klink, Petra [email protected] Knee, Martin New [email protected] Knight, Everton Road Town, Tortola... [email protected] Knouwds, Eric [email protected] Kock, Sone [email protected] Koehler, Andrea [email protected] Koestering, Emiel [email protected] Kofopoulos, Charalambos [email protected] Kolesa, Marko [email protected] Konurbayeva, Assiya [email protected] Korte, Silvia [email protected] Kothandaraman, V New [email protected] PKF International Directory

59 Partners Koukoumas, George Kraemer, Hartmut Kraus, Chris Kreit, Steven New Kreutziger, Dr Stefan Krimphoff, Robert Kritzinger, Jacobus Elisa Krivoruchkina, Yana St Kuchi, Viswanadh Hyderabad Partner Names Kucinski, Mariusz Kuhns, Carla El Kusnawara, Theo Kussmann, Dr Michael Kyprianou, Kypros Kyriakakis, Chris L Labat-Scheer, Isabelle Lafferty, Richard A [email protected] LaForge, Michael [email protected] Lager, Sean [email protected] Laigle, François [email protected] Laksmana, Arsono [email protected] PKF International Directory 47

60 Partners Lamb, Chris Palmerston Landreneau, Frank Langridge, Graham T [email protected] Larone, David F Toronto - PKF Consulting [email protected], 95 Laski, Julian Pablo Buenos [email protected] Latos, Chris [email protected] Laurain, Christian [email protected] Laveman, Michael New [email protected] Partner Names Lawson, John A [email protected] Lawson, Robert J [email protected] Lawson, Terri [email protected] Lawson, Teyi Antoine [email protected] Lay, Dennis M [email protected] Laycraft, David J [email protected] Leasure, Barry [email protected] Ledin, Richard L [email protected] Lee, Eng Kian [email protected] Lee, K Joseph New [email protected] Lee, Mark New [email protected] Leewarden, Robert [email protected] Lefebvre, Geert [email protected] LeLoup, Hanne San [email protected] PKF International Directory

61 Partners Leonard, Katherine San Leonard, Marcus Sydney, City Leong, David T K Hong [email protected] Leong-Chung, Herve [email protected] Leung, Ben George [email protected] Leung, Henry H L Hong [email protected] Leventhal, Lewis B New [email protected] Levine, Robert I New [email protected] Levy, Peter A [email protected] Lickfett, Urte [email protected] Partner Names Liddell, David [email protected] Lim, Roy [email protected] Lin, Frank [email protected] Lindle, Marty [email protected] Lipschultz, Brent New [email protected] Lister, Mark Leeds... [email protected], 167 Littlejohns, Simon [email protected] Lloyd, Adrienne D J [email protected] Lloyd-Thomas, Leigh [email protected] Lo Tiap Kwong, Michael Port [email protected] Lockhart, Renee D [email protected] Loh, Chye Teik Kuala [email protected] PKF International Directory 49

62 Partners Loiacono, Christopher J New [email protected] 187 Loisi, Vito G [email protected] Loits, Gunther [email protected] Lomize, Sergey [email protected] Long, Philip [email protected] Loots, Albert [email protected] Lord, John F Sydney, City [email protected] Loussinian, Sahak Los [email protected] Partner Names Love, Karen [email protected] Lucho, Waldo [email protected] Luedke, Gary [email protected] Lugnier, Frederic [email protected] Lugosi, Jeffry Los [email protected] Lummel, Hans [email protected] Lundahl, Per Copenhagen- City [email protected] Lunde, Vibeke Jeanette [email protected] Lusby III, Roger W [email protected] Lutz, Kelly [email protected] Lutz, Steven F [email protected] Lutzke, Thorsten [email protected] Lynch, Graeme S [email protected] Lyon, Paul Sydney, City [email protected] PKF International Directory

63 Partners M MacArthur, Sonny [email protected] Macaulay, William J [email protected] Madden, Aulous F [email protected] Madden, Charmaine Aneta Kingston... [email protected] Magrí, Dolors [email protected] Maia, Vitor Oporto [email protected] Malone, Meade Road Town, Tortola... [email protected] Mandrides, John [email protected] Mangels, Jonathan [email protected] Partner Names Mangion, George M [email protected] Mangion, Pierre Etienne [email protected] Manilal, Manoj [email protected] Manna, Wayne [email protected] Mansour, Jr, Joseph A [email protected] Marchini, Fernando Murillo San [email protected] Marghescu, Adrian [email protected] Mark, Ainsley A Port of [email protected] Mark, Alexander [email protected] Marks, Lester New [email protected] Marouani, Lassaad [email protected] Marrinson, David S [email protected] PKF International Directory 51

64 Partners Marsh, Simon J [email protected] Marshall, Donald K Washington [email protected] Marston, Maria B Newport [email protected] Marti-Warren, Tania C [email protected] Martin, Chad C Cincinnati... [email protected] Martin, D Edward New [email protected] Martin, Marilyn [email protected] Martin, Renee [email protected] Partner Names Martin-Long, Valerie A [email protected] Martins, Graham Abu [email protected] Mason, Michael R Washington [email protected] Massa, Claudio [email protected] Mastaler, Jr, Joseph S Newport [email protected] Matan, Ronald G [email protected] Mataragiu, Anca Cristina [email protected] Mataragiu, Carmen [email protected] Matheuz, Gilberto [email protected] Mathew-Jones, Hugh [email protected] Mathieson, Ian [email protected] Matsuyama, Katsumi [email protected] Matyka, Katarzyna [email protected] McAdam, Douglas R [email protected] PKF International Directory

65 Partners McAllister, Patrick McCullagh, Anthony McDaniel, Seth McGee, Kari L [email protected] McGovern, Catherine [email protected] McGrath, Paula [email protected] McHardy, Neil [email protected] McKervey, Kevin H [email protected] McLellan, Dave [email protected] McMillan, Robert New [email protected] Partner Names McMurtrie, Scott J Surfers Paradise, Gold Coast... [email protected] McMurtry, Michael New [email protected] McNamara, Mike [email protected] McNaughton, Bob F [email protected] Mead, David [email protected] Meadows, Jason [email protected] Medvedeva, Tatyana [email protected] Megilligan, Jerry Fort [email protected] Meguellati, Ibrahim [email protected] Melton, Jr, Bill San [email protected] Mendez, Armando [email protected] Mensshan, George Ekow [email protected] PKF International Directory 53

66 Partners Merchant, Ansar Merchant, Ansarhusein H [email protected] Merchant, Roger [email protected] Merklin, James E [email protected] Merrygold, David [email protected] Meulman, André [email protected] Meyer, Jackie Fort [email protected] Michaelson, Peter New [email protected] Partner Names Michel, John [email protected] Michoud, Stéphane [email protected] Mihailaros, John Canberra... [email protected] Miller, Jeffrey (JR) [email protected] Mills, Ian London... [email protected], 171 Milner, Arthur J Sydney, City [email protected] Minie, Charles [email protected] Miniken, David [email protected] Mirchandani, Ritesh [email protected] Mistry, Kirit [email protected] Mitra, Sunirmal [email protected] Miyamoto, Mica Los [email protected] Mohamed, Ramli Kuala [email protected] Mombo, Nim'ne E [email protected] PKF International Directory

67 Partners Mooney, James Moore, Elizabeth Los Moore, Jr, H Phillip [email protected] Moormann, Frank [email protected] Moretti, Carlo Sydney, City [email protected] Morgan, Gareth J [email protected] Morlock, Robert G Philadelphia [email protected] Morton, Tom M [email protected] Moscone, Laura [email protected] Partner Names Moss, Sarah [email protected] Mueller, Douglas M St [email protected] Mullens, Herwig [email protected] Muniz, Brad E [email protected] Munton, Perry E [email protected] Muriello, Joseph Los [email protected] Murray, John M [email protected] Murtagh, Thomas B Chicago... [email protected] Muselier, Jean-Norbert [email protected] Muskett, Michael J [email protected] Müller-Kemler, Christian [email protected]. 108 Mythily, S [email protected] PKF International Directory 55

68 Partners N Nachmias, Richard New [email protected] Nairne, Jennifer Sydney, City [email protected] Nakamoto, Eiko [email protected] Naranjo, Beatriz [email protected] Naranjo, Cristina [email protected] Naranjo, Edgar [email protected] Narasimhan, S [email protected] Narine, Harry N Georgetown [email protected] Partner Names Negra, Walid [email protected] Negri, Fioranna [email protected] Neier, Darryl S Livingston... [email protected] Neier, Dennis S New [email protected] Nelson, Peter Andrew Lomé[email protected] Nessen, Steve Los [email protected] Newell, Jon [email protected] Ng, Chee Hoong Kuala [email protected] Nickles III, Edward (Nick) C [email protected] Nicolajsen, Bent Copenhagen- City [email protected] Nicolaou, Nicolas [email protected] Nield, Justin M Cape [email protected] Nielsen, Jørgen Anker Copenhagen - City [email protected], PKF International Directory

69 Partners Nihill, John J Philadelphia [email protected] Nijhuis, Gerry J [email protected] Nikiforov, Sergey [email protected] Nikolaev, Igor [email protected] Nishi, Kevin [email protected] Nogales, Oswaldo Delgadillo [email protected] Noldred, Samuel Abayomi [email protected] Norman, John M [email protected] Nothdurfter, Josef [email protected] Partner Names Novikov, Stanislav [email protected] Nowotka, Lutz [email protected] Nugent, John H [email protected] Nunes, António T [email protected] O O Beirne, Gerald New [email protected] O'Keefe, Stephen J Surfers Paradise, Gold Coast...stephen.o'[email protected] O'Leary, Donal [email protected] O'Leary, Richard San [email protected] Oberholster, Guillaume [email protected] Oeltjen, John E St [email protected] Ogez, James R [email protected] Oguttu, Charles [email protected] PKF International Directory 57

70 Partners Orah, Geoffrey C [email protected] Orellana, Walter [email protected] Orlandi, Carlo [email protected] Orlova, Nadezhda [email protected] Osborne, Donna El [email protected] Österreicher, Dr Primus [email protected] Østergaard, Jan Copenhagen - City [email protected] P Padilla, Cynthia C [email protected] Partner Names Pagano, Walter New [email protected] Painter, Ian [email protected] Pallett, Phillip [email protected] Panagia, Giuseppe [email protected] Pannenbäcker, Thomas [email protected] Paolacci, John [email protected] Papaleo, Danilo [email protected] Parada Ramos, José [email protected] Parbhu, Jugdis H [email protected] Parmegiani, Leo New [email protected] Paruk, Ahmed E [email protected] Pasquetti, Giuseppe [email protected] Passmore, Norma [email protected] PKF International Directory

71 Partners Pastierik, Vladimir Patel, Kumar Patel, Nalin K [email protected] Patel, Pradeep [email protected] Paterson, Frank R [email protected] Patsis, Panayiotis [email protected] Patwa, Zarir J [email protected] Pavlidou, Avgousta [email protected] Pawiroatmodjo, Sikanto [email protected] Pazen, Steven [email protected] Partner Names Peay, J Jay [email protected] Pecnik, Primoz [email protected] Pedrosa, Félix [email protected] Pendergast, Ron New [email protected]... IX Pennington, Walter C [email protected] Pereira, Stanislaus D [email protected] Pereira, Stany [email protected] Pérez, Félix [email protected] Perrin, Victor Jean Louis Lomé[email protected] Peruchon, Monique Paris... [email protected] 105 Peskin, Jeffrey B [email protected] Pethke, Bernd [email protected] PKF International Directory 59

72 Partners Petuh, Alexey Pfeiffer, Tom Pflugfelder, Peter Phelps, David L [email protected] Philip, Renee-Lisa Port of [email protected] Phuong, Mai Lan [email protected] Piante, Denis [email protected] Pigasov, Oleksiy [email protected] Partner Names Pignanelli, Guido [email protected] Pillote, Jr., Robert L Washington [email protected] Pinheiro, José Carlos [email protected] Pitelis, Dimos [email protected] Pitt, M Deborah Philadelphia [email protected] Plampin, Mark [email protected] Plant, Brett Brisbane... [email protected], 81 Plews, Rick [email protected] Plousis, Veronica M Philadelphia [email protected] Pollmeier, Hans-Rudolf [email protected] Polonsky, Elias Buenos [email protected] Polyakova, Valeria [email protected] Pomfret, David J [email protected] Pong, Siew Inn [email protected] PKF International Directory

73 Partners Poti, James V [email protected] Potter, Patrick [email protected] Poulsen, Jan Olaf [email protected] Poulsen, Rex H Los [email protected] Poulsen, Søren Copenhagen- City [email protected] Poutsma, Jack [email protected] Powell, Lucia [email protected] Pozielli, Michael Philadelphia [email protected] Prager, Bruce New York... [email protected] Prasana Kumar, S [email protected] Partner Names Preciado, Richard Los [email protected] Price, Gregory S [email protected] Prindl, Günther [email protected] Procudanov, Nicolay [email protected] Prokopidis, Antonios [email protected] Pronk, Dick [email protected] Propper, Ricky New [email protected] Prosch, Dale A [email protected] Proskurnya, Elena [email protected] Prost, David [email protected] Prost, Michael J St [email protected] Psaltis, Ed Sydney, City [email protected] PKF International Directory 61

74 Partners Pucci, John L [email protected] Puchert, Garth M New [email protected] Punane, Aija [email protected] Puran, Dhangee [email protected] Purvis, John L [email protected] Pyatenko, Sergey [email protected] Pyne, Grant Sydney, Southern Sydney... [email protected] Q Qusous, Dana [email protected] Partner Names R Radhika, H [email protected] Rae, Alastair [email protected] Rahardja, Hermanto [email protected] Rahardjo, Hidajat [email protected] Rajeshwari, S [email protected] Ramakrishnan, S [email protected] Rambe, Pangadilan [email protected] Ramey, Dan [email protected] Rammes, Jason P [email protected] Ramnarine, Vishwamint Georgetown [email protected] Ranchhoojee, Sanjay [email protected] Randall, Graham [email protected] Rands, Daniel R [email protected] PKF International Directory

75 Partners Rashed, Hany Ratcliffe, David J Sydney... [email protected], 84, 85 Rauert, Thomas [email protected] Reding, Carlo [email protected] Reichard, Jim [email protected] Reichert, Jochen [email protected] Reid, Anthony J C Port [email protected] Reid, Wayne [email protected] Reilly, Kevin F Washington [email protected] Reiter, Josef [email protected] Partner Names Retourné, Michel [email protected] Richmond, Brian Fort [email protected] Ricketts, Brian G [email protected] Riedel, Harald [email protected] Rieger, Jerry [email protected] Rindorindo, Donny [email protected] Ringer, David New [email protected] Riva, Michele [email protected] Rixecker, Karsten Frankfurt... [email protected], 113 Roberts, Denise [email protected] Roberts, Tom [email protected] Robertson, David J Port [email protected] PKF International Directory 63

76 Partners Robison, Judith A [email protected] Roca, Xavier [email protected] Roder, Jean-Claude [email protected] Rodrigues, Paulo G [email protected] Roeland, Jan [email protected] Roesslhuber, Stephan [email protected] Rogers, Terrance C [email protected] Rohsiepe, Jochen [email protected] Partner Names Rojas Sosa, Javier [email protected] Romanelli, Russell L [email protected] Romanovskaya, Larissa St [email protected] Rooknodien, Ebrahim F Cape [email protected] Rosen, Bruce J New [email protected] Rosenberg, Gary New [email protected] Rosenzweig, Alan H [email protected] Ross, Murray [email protected] Ruiz, Marisela De [email protected] Russell, Lori [email protected] Ruther, Dale A [email protected] Ruusalu, Rein [email protected] Ryan, Paolo [email protected] PKF International Directory

77 Partners S Saadi, Walid [email protected] Salickram, Ajith [email protected] Samji, Abdul [email protected] Sample, Roger Fort [email protected] Samples, Teri M St [email protected] Sands, Basil L [email protected] Sanghera, Bob [email protected] Sanguines, Gloria [email protected] Santhanakrishnan, S New [email protected]; [email protected] Partner Names Santivas, Leonard V Philadelphia [email protected] Santos, José de Sousa Oporto [email protected] Sarafanova, Elena [email protected] Saxon, Grant F Sydney, City [email protected] Scaduto, Steven Philadelphia [email protected] Scales, Michael [email protected] Schaeffer, Linda [email protected] Schwartz, Sidney New [email protected] Scheaffer, Raymond San [email protected] Schienstock, Arnd [email protected] Schinnerling, Peter [email protected] Schoeman, Theunis [email protected] PKF International Directory 65

78 Partners Schofield, Ian C [email protected] Scholz, Carl [email protected] Schroeder, Burchard [email protected] Schroeder, Mariëtte [email protected] Schueler, Ulrike [email protected] Schöneberger, Dr Peter Duisburg... [email protected] Scott, Tanya San [email protected] Seaward, Paul [email protected] Partner Names Seay, Jeffery J [email protected] Seethalakshmi, M [email protected] Sek Sum, Andrew Port [email protected] Sek Sum, Christine Port [email protected] Selcer, Charles [email protected] Selenyi, Zsolt [email protected] Sell, Larry [email protected] Semingson, Karen [email protected] Senko, Michael C [email protected] Serra, Henrique Camões Lisbon... [email protected], 147 Serra Sepúlveda, Jorge [email protected] Sessions, Deborah J [email protected] Sfarnas, Alexandros [email protected] Shah, Atul [email protected] PKF International Directory

79 Partners Shah, Harish Shah, Ketan Shah, Piyush Shah, Rajan Shah, Vijay New Shaji, Majeed M [email protected] Shapiguzov, Sergey [email protected], 149 Sharpe, Duane Los [email protected] Sharpe, Hilary [email protected] Shaw, Barry L [email protected] Partner Names Shaw, Paige [email protected] Sheehy, Michael J Surfers Paradise, Gold [email protected] Sheffield, Mark San [email protected] Shen, Cindy New [email protected] Shepherd, Michael E [email protected] Siehoff, David R [email protected] Silverman, Alan [email protected] Simmons, Britton D [email protected] Simmons, Marc R Philadelphia [email protected] Simmons, Bob San [email protected] Simmons, Tony [email protected] Simpson, Nicole T [email protected] PKF International Directory 67

80 Partners Sine, Yoddi Singer, Martine Singleton, Gareth Sitdikova, Dina Skeete, J Wendell Castries [email protected] Skelchy, Anthony J Kuala [email protected] Skou, Ole Copenhagen- City [email protected] Sloan, Anthony C Sydney, City [email protected] Partner Names Smedile, Roberto [email protected] Smirnov, Alexey [email protected] Smith, Douglas J [email protected] Smith, Kenneth New York... [email protected] Smith, Richard G [email protected] Smith, Timothy D [email protected] Smith, Tony [email protected] Snyder, Terry Lawrenceville... [email protected]... V, VIII Sobel, Alan D [email protected] Sobel, Harold R [email protected] Sobel, Stanley M Washington [email protected] Soleman, Tanazi [email protected] Solomon, Murray New [email protected] Sopena, Chantal [email protected] PKF International Directory

81 Partners Soren, James L [email protected] Sorrentino, Thomas New [email protected] Spain, Kris M [email protected] Sperring, Jeremy [email protected] Spiess, Peter F New [email protected] Spiess, Timothy New [email protected] Spnovic, Andre Sydney, City [email protected] Sporl, Robert San [email protected] Spurritt, David [email protected] Sreyas, A [email protected] Partner Names Stanford, Arvil R [email protected] Stanford, Brian K Toronto - PKF Consulting [email protected] Starakis, George [email protected] Staribacher, Dr Andreas Vienna... [email protected], 86 Stark, Lewis New [email protected] Stavrinides, Nicholas [email protected] Stavros, Stavrou [email protected] Stein, Klaus Osnabrü[email protected] Steinberg, Joel B New [email protected] Stenger, Eva Maria [email protected] Stephenson, Toby [email protected] Stewart, Calum [email protected] PKF International Directory 69

82 Partners Stitt, Kirk G [email protected] Stratoti, Gregory D Philadelphia [email protected] Straus, Michael P [email protected] Streets, James M [email protected] Stringer, Tony [email protected] Striplin, Rhonda [email protected] Strybis, Neil I Cape [email protected] Stupler, Reynold New [email protected] Partner Names Sudhir, B R Abu [email protected] Suekawa, Scott Los [email protected] Sukhorukova, Tatyana [email protected] Sukhova, Irina [email protected] Sully, Brian R [email protected] Summers, Culley J [email protected] Sundbo, Trevor [email protected] Suriyanarayanan, R [email protected] Susnea, Florentina [email protected] Svinina, Olga St [email protected] Swaim, Michael N Spartanburg... [email protected] Swart, Dr Christoph [email protected] Sweet, Vicki Fort [email protected] Sydenham, Tim R Sydney, City [email protected] PKF International Directory

83 Partners Sykes, Mark T Tan, Wilson Y C Hong [email protected] Targett, Luke [email protected] Tarré, Alex [email protected] Tash, Brian D [email protected] Taylor, Glenn R [email protected] Templin, Ulf Munich... [email protected], 113 Terekhov, Alexey [email protected] Testaverde Jr, Peter W New [email protected] Partner Names Tettefio, Eric Sowatei [email protected] Thomas, Joe [email protected] Thomas, Richard J Philadelphia [email protected] Thompson, David M San [email protected] Thompson, Kyffin [email protected] Thorman, Sandi [email protected] Thornton, Simon J [email protected] Throop, Stephen San [email protected] Thum, Erich [email protected] Thurman, Karen C [email protected] Tikhonovsky, Andrey [email protected] Tiplady, Andrew Leicester...andreW:[email protected] PKF International Directory 71

84 Partners Tjan, Tji Njit Todd, E John Sydney, Southern Sydney... [email protected] Toney, Michael G Port of [email protected] Toplis, Russell M [email protected] Topliss, Lisa [email protected] Torres Castro, Edwin E San [email protected] Tovar, Eddy A [email protected] Tovar, Jorge [email protected] Partner Names Trammell, Rob San [email protected] Tromp, Jean-Pierre [email protected] Trudel, Michel [email protected] Tsabadze, Vakhtang Tbilisi... [email protected] Tsafos, Nicholas New [email protected] Tudose, Andreea [email protected] Tuley, Patrick A [email protected] Tully, Mark [email protected] Tumbaco, Yesenia [email protected] Turck, Anne [email protected] Turner, Dennis A [email protected] Tuson, Suzanne [email protected] Tuttle, David P [email protected] Tyrrell, Robert J Washington, DC [email protected] PKF International Directory

85 Partners U Uribe, Cristóbal Bogotá[email protected] V Vadher, Alpesh [email protected] Vakkilaynen, Artem St [email protected] Vallazza, Edoardo [email protected] van den Berg, Ann [email protected] van den Berg, Sicco [email protected] van den Bossche, Marc [email protected] van den Broeck, Dirk [email protected] van der Aalst, Wilbert [email protected] Partner Names van der Walt, Bernard Cape [email protected] van Dijk, René [email protected] van Ek, Anko [email protected] van Goeverden, Lorna Port [email protected] v an Hamersveld, Hans [email protected] van Kerkom, Ralph [email protected] van Kerkom, Wolfgang [email protected] van Manen, Louis [email protected] van Nistelrode, Hanneke [email protected] van Pelt, Rob [email protected] van Sonderen, Hans [email protected] van Vliet, Frenk Woerden... [email protected]... IX, 136 PKF International Directory 73

86 Partners Vega, Rodolfo Muñoz Verheyen, Ria Vermaak, Theo New York... IX, 187 Veronese, Henry Veuleman, Michael Veys, Tanguy Vicic, Larry G [email protected] Vicuña Cubillos, Luis [email protected] Partner Names Vila Naranjo, Emilio [email protected] Vila Naranjo, Enrique [email protected] Villagarcia, Sergio Buenos Aires... [email protected]. V, VI, IX, 80 Villwock, Frank [email protected] Vindelev, Kasper Copenhagen [email protected] Visser, Jack [email protected] Vlyminckx, Patrick [email protected] Voelker, Wolfgang [email protected] Vogelaar, Hans [email protected] Vogt, Carsten [email protected] Voisey, Howard G [email protected] Volper, Olivier [email protected] Voropaev, Yuri St [email protected] Vorster, Ian [email protected] PKF International Directory

87 Partners Voth, Gary J [email protected] Vucicevic, Vlado San [email protected] W Wadell, Roger E [email protected] Wadsworth, Wende [email protected] Wagner, Carol San [email protected] Wah, Robin [email protected] Wakeman, Graham Sydney, City [email protected] Walker, J Del [email protected] Walker, Kevin [email protected] Partner Names Wallace, William R [email protected] Wallis, Doug [email protected] Walraven, Marcel [email protected] Walters, Beth M Vancouver - PKF Consulting [email protected] Walther, David M St [email protected] Wan, Derek T S Hong [email protected] Warlich, Corinna Hamburg... [email protected]... IX, 109 Warner, Nick [email protected] Warren, Michael P [email protected] Watts, Cindy R [email protected] Way, Scott [email protected] Weaver-Sasman, Yolanda Cape [email protected] PKF International Directory 75

88 Partners Weber, Neil Weber, Ronald Weighell, Richard Weinstein, Charles New Weir, Peter Los Weiss, Michael New Weissenberg, Kenneth New 187 Welch, James Partner Names Welker, Curt San Westreich, Jeff Whelan, Peter Whitaker, Nick M [email protected] White III, Albert S Newport [email protected] Whitlock, Rhodri [email protected] Whitt III, William O [email protected] Whittal, Ian G Port [email protected] Whittingham, Ken Sydney, City [email protected] Whyte, Neil [email protected] Widmann, Michael Vienna (Hotel Consulting)... [email protected], 86 Wilcox, Chris L Las [email protected] Wild, Amanda [email protected] Wille, Eric R [email protected] PKF International Directory

89 Partners Williams, Guillermo F Mexico City [email protected] Williamson, Frank [email protected] Wilson, Richard D [email protected] Windley, Brian [email protected] Witt, Alan S Newport [email protected] Wohldorf, Sebastian Munich... [email protected]... IX, 111 Wojciechowski, Marek [email protected] Wolff, Michael New [email protected] Wolpert, Hank [email protected] Wong, Brian Kuala [email protected] Partner Names Wood, David C [email protected] Woodford, Graham R [email protected] Woodworth, R Mark [email protected] Woodworth, Reed [email protected] Wozar, Dr Stefan [email protected] Wylie, Susan [email protected] Wörner, Horst Frankfurt... [email protected] Y Yabrov, David A [email protected] Yusufu, Isa [email protected] Yusupova, Tatyana [email protected] Z Zbar, Joel New [email protected] PKF International Directory 77

90 Partners Zaitseva, Yulia Zarkal, Abdellatif Zeff, Lawrence New Zefi, Jon New Zehnder, Bruno Zermini, Giuseppe Zhang, Yan New York... Zorgenfreija, Maruta Partner Names Zouridakis, John Zünkler, Max 78 PKF International Directory

91 Directory of PKF International Member Firms Algeria - Antigua Algeria Time Zone GMT+1 Dial in code 213 Dial out code 00 Alger PKF Algerie T: Cite EPLF DES 216 Logements F: Tour no1 appt 04 BP 22 E: [email protected] Garidi 01 W: pkftunisie.com Kouba Alger Ibrahim Ben Abdennebi Faical Daoud Ibrahim Meguellati Lassad Marouani Lassaad Marouani [email protected] [email protected] [email protected] [email protected] ANGOLA Time Zone GMT+1 Dial in code 244 Dial out code 00 A Luanda PKF Angola - Auditores e Consultores, SA T: Rua da Missão nº 147-6º D F: Luanda E: [email protected] José de Sousa Santos [email protected] Henrique Camões Serra (Initial contact through Lisbon, Portugal office) ANTIGUA Time Zone GMT-4 Dial in code 1 Dial out code 11 St John's Pannell Kerr Forster T: Redcliffe Street F: St John's, Antigua E: pannellf@candw@ag Postal Address: PO Box 159 St John's, Antigua Omax A E Gardner Wilbur A Harrigan pannellf@candw@ag [email protected] PKF International Directory 79

92 Argentina - Australia Argentina Time Zone GMT-3 Dial in code 54 Dial out code 00 Buenos Aires PKF Villagarcia & Asociados T: Esmeralda 625, 1er Piso F: Buenos Aires E: [email protected] C1007ABE W: pkfargentina.com.ar Gustavo Director Gustavo Omar Hospital Enrique M. Imperiali Marcelo H. Katz Julian Pablo Laski Elias Polonsky Sergio A Villagarcia Sergio Arturo Villagarcia [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Australia A Time Zone GMT+ 8 to +10 +DST Dial in code 61 Dial out code 0011 Sydney PKF Australia Ltd T: Level 10 F: Margaret Street E: [email protected] Sydney W: pkf.com.au New South Wales 2000 Postal Address: Level 10 1 Margaret Street Sydney New South Wales 2000 Lance Cunningham Marj Wessels David Ratcliffe David J Ratcliffe [email protected] [email protected] [email protected] 80 PKF International Directory

93 Australia Adelaide PKF T: PKF House F: Level 2 E: [email protected] 139 Frome Street W: pkf.com.au Adelaide South Australia 5000 Postal Address: GPO Box 2505 Adelaide South Australia 5001 Geoff Edwards David Fechner Peter Hunt Peter Khoury Wayne Manna Ian Painter Tony Simmons Kyffin Thompson Henry Veronese Scott Way Peter Whelan George Yatzis David Spurritt David Spurritt [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] A Brisbane PKF T: Level 6 F: AMP Place, 10 Eagle Street E: [email protected] Brisbane W: pkf.com.au Queensland 4000 Postal Address: GPO Box 1078 Brisbane Queensland 4001 Gerry Collins Kim Colyer Carol M Hull Matthew Joiner Albert Loots Brett Plant Brian R Sully John D Keating John D Keating [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 81

94 Australia Canberra PKF - Di Bartolo Diamond & Mihailaros T: Level 7 F: University Avenue E: [email protected] Canberra City W: pkf.com.au ACT 2600 Postal Address: GPO Box 588 Canberra ACT 2601 George Diamond John Mihailaros Ross Di Bartolo [email protected] [email protected] [email protected] Central Coast PKF T: Suite 13, 14 Pioneer Avenue F: Tuggerah Business Park E: [email protected] Tuggerah W: pkf.com.au New South Wales 2259 A Postal Address: PO Box 3686 Tuggerah NSW 2259 Jennifer Nairne David J Ratcliffe David J Ratcliffe [email protected] [email protected] Hobart PKF T: AMP Building F: Elizabeth Street E: [email protected] Hobart W: pkf.com.au Tasmania 7000 Postal Address: GPO Box 2115 Hobart Tasmania 7001 Daniel R Rands Daniel R Rands [email protected] 82 PKF International Directory

95 Australia Melbourne PKF T: Level 14 F: William Street E: [email protected] Melbourne W: pkf.com.au Victoria 3000 Postal Address: GPO Box 5099 Melbourne Victoria 3001 Sharon Burke Richard A Dean Altan Djenab Mark Eyles Tom Fazio David J Garvey Bruce Growcott John Kelly Kumar Krishnasamy Simon J Marsh James Mooney John Paolacci Luke Targett Dennis A Turner Michael Scales Michael Scales [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] A Mount Barker PKF T: Wellington Road F: Mount Barker E: [email protected] South Australia W: pkfmb.com.au 5251 Postal Address: PO Box 776 Mount Barker 5251 Rick Copping Rick Copping [email protected] Perth PKF Chartered Accountants T: & Business Advisers E: [email protected] W: pkf.com.au Please direct all enquiries to: David Ratcliffe, National Chairman, PKF Australia PKF International Directory 83

96 Australia Surfers Paradise, Gold Coast PKF Gold Coast T: Level 5 F: RSL Centre E: [email protected] 9 Beach Road W: pkf.com.au Surfers Paradise Queensland, 4217 Postal Address: PO Box 588 Surfers Paradise Queensland, 4217 William G (Grant) Chatham Brent Cohen Scott J McMurtrie Stephen J O'Keefe Mike Sheehy Michael J Sheehy [email protected] [email protected] [email protected] [email protected] stephen.o keefe.pkf.com.au A Sydney, City PKF T: Level 10 F: Margaret Street, Sydney E: [email protected] New South Wales, 2000 W: pkf.com.au David J Ratcliffe David J Ratcliffe [email protected] John A Afford [email protected] Helen Argiris [email protected] Stephen S Bladwell [email protected] John Bresolin [email protected] Paul Bull [email protected] Paul Cheeseman [email protected] Atle Crowe-Maxwell [email protected] Vince Fayad [email protected] Chris D Freckmann [email protected] Bruce R Gordon [email protected] Michael N Grant [email protected] Philip Henry [email protected] Gary B Holbrook [email protected] Jonathan Karlovsky [email protected] Andrew E Kesik [email protected] Robert D King [email protected] Marcus Leonard [email protected] John F Lord [email protected] Paul Lyon [email protected] Arthur J Milner [email protected] Carlo Moretti [email protected] Jennifer Nairne [email protected] Ed Psaltis [email protected] Grant F Saxon [email protected] Anthony C Sloan [email protected] Andre Spnovic [email protected] Tim R Sydenham [email protected] Graham Wakeman [email protected] Ken Whittingham [email protected] 84 PKF International Directory

97 Australia - Austria Sydney, Southern Sydney PKF T: Level 3 F: The Kingsway E: [email protected] Caringbah W: pkf.com.au New South Wales 2229 Postal Address: PO Box 532 Caringbah New South Wales 1495 Chris J Allen Julie Hough Grant Pyne E John Todd David J Ratcliffe David J Ratcliffe [email protected] [email protected] [email protected] [email protected] [email protected] Austria Time Zone GMT+1 +DST Dial in code 43 Dial out code 00 A Salzburg PKF Revisionstreuhand T: Wirtschaftsprüfungsgesellschaft m.b.h F: Reichenhallerstrasse 10a E: [email protected] Salzburg W: pkf.at :00-17: Hildegard Kasinger Irene Linsbauer Josef Nothdurfter Stephan Roesslhuber [email protected] [email protected] [email protected] [email protected] Salzburg (Hotel Consulting) PKF Hotelexperts GmbH T: Reichenhallerstrasse 10a F: Salzburg E: [email protected] 5020 W: pkfhotels.com Michael Widmann Michael Widmann [email protected] PKF International Directory 85

98 Austria - Bahamas Vienna PKF Österreicher-Staribacher T: Wirtschaftsprüfungs GmbH & Co KG F: Hegelgasse 8 E: [email protected] Vienna W: pkf.at 1010 Dr Thomas Ausserlechner Günther Prindl Dr Andreas Staribacher Dr Primus Österreicher Dr Andreas Staribacher [email protected] [email protected] [email protected] [email protected] Vienna (Hotel Consulting) PKF Hotelexperts GmbH T: Hegelgasse 8 F: Vienna E: [email protected] 1010 W: pkfhotels.com A B Dr Andreas Staribacher BAHAMAS Time Zone GMT-5 +DST Dial in code 1242 Dial out code 001 Michael Widmann Michael Widmann [email protected] [email protected] Freeport PKF Chartered Accountants T: Room 22A F: Kipling Building E: [email protected] Freeport Grand Bahama (For enquiries regarding the Bahamas, please contact our main office in Nassau). Postal Address: P O Box f42581 Kipling Building Freeport Grand Bahama Basil L Sands William R Wallace Renee D Lockhart [email protected] [email protected] wrw:[email protected] 86 PKF International Directory

99 Bahamas - Belgium Nassau PKF Chartered Accountants T: /1 Pannell House F: , Elizabeth Avenue E: [email protected] P O Box N-8335 Nassau New Providence (N.P.) Basil L Sands William R Wallace William R Wallace Renee D. Lockhart [email protected] [email protected] wrw:[email protected] BELARUS Time Zone GMT+2 +DST Dial in code 00 Dial out code 00 Minsk FBK-Bel Limited T: /1-12 Koltsov str. F: Minsk E: [email protected] W: fbk.by BELGIUM Time Zone GMT+1 +DST Dial in code 32 Dial out code 00 Alexey Petuh Alexey Petuh [email protected] B Antwerp PKF Bedrijfsrevisoren T: (Auditors) / PKF Accountants F: & Belastingconsulenten (Tax consultants) E: [email protected] Potvlietlaan 6 W: pkf.be Antwerp 2600 Paul De Weerdt Lode Agache Marc Bastenie Dirk Beunen Danny De Jonge Luc Deltour Hilde Gaublomme Geert Lefebvre Steven Pazen Marc van den Bossche Dirk van den Broeck Patrick Vlyminckx Paul De Weerdt [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 87

100 Belgium Antwerp PKF Corporate Finance & Advisory T: Potvlietlaan 6 F: Antwerp E: [email protected] 2600 W: pkf.be Paul De Weerdt Brussels PKF Bedrijfsrevisoren (Auditors) / T: PKF Accountants & Belastingconsulenten F: (Tax Consultants) E: [email protected] Metrologielaan 10 B 15 W: pkf.be Brussels 1130 Dirk Beunen Gunther Loits Ria Verheyen Ria Verheyen [email protected] [email protected] [email protected] B Brussels PKF Management Consulting Services T: Metrologielaan 10 B 15 F: Brussels E: [email protected] 1130 W: pkf.be Geert Lefebvre Brussels PKF Interim Management T: Metrologielaan 10 B 15 F: Brussels E: [email protected] 1130 W: pkf.be Glenn De Clerck Glenn De Clerck [email protected] Hasselt PKF bedrijfsrevisoren (Auditors) / T: PKF accountants & belastingconsulenten F: (Tax consultants) E: [email protected] Maastrichtersteenweg 8 B 5-6 W: pkf.be Hasselt 3500 Herwig Mullens Paul De Weerdt Paul De Weerdt [email protected] [email protected] 88 PKF International Directory

101 Belgium - Bolivia Knokke Flamand & Partners T: Accountants & Belastingconsulenten F: 't Walletje 18 E: [email protected] Natiënlaan 125 W: pkf.be Knokke-Heist, 8300 Tanguy Veys Guy Flamand Guy Flamand [email protected] [email protected] BELIZE Time Zone GMT-6 Dial in code 501 Dial out code 001 Belize City PKF Belize T: Regent House F: Regent Street E: [email protected] Belize City Postal Address: PO Box Regent Street Belize City B Jose A Bautista Douglas Erskine [email protected] [email protected] BOLIVIA Time Zone GMT-4 Dial in code 591 Dial out code 00 Cochabamba Garcia Veramendi & Asociados - T: PKF Bolivia F: Calle Pedro Blanco N 1344 E: [email protected] Edificio Continental, Piso 8 W: pkfbolivia.com Cochabamba, 5863 Oswaldo Delgadillo Nogales Oswaldo Delgadillo Nogales [email protected] PKF International Directory 89

102 Bolivia - Brazil La Paz Garcia Veramendi & Asociados - T: PKF Bolivia F: Avenida 20 de Octubre N 6 E: [email protected] Edificio Zafiro W: pkfbolivia.com Piso 5, La Paz Johnny Zenteno Cordero Johnny Zenteno Cordero [email protected] Santa Cruz Garcia Veramendi & Asociados - T: PKF Bolivia F: Equipetrol calle 7 Este (Cordova) N 21 E: [email protected] Santa Cruz, 144 W: pkfbolivia.com Javier Garcia Veramendi Javier Garcia Veramendi [email protected] BOSNIA AND HERZEGOVINA B Time Zone GMT+3 +DST Dial in code 387 Dial out code 00 Sarajevo PKF Re Opinion d.o.o T: Grbavicka 4/IV F: Sarajevo E: [email protected] W: re-opinion.ba Miroslav Brankovic Berna Sljokic Lejla Kaknjo [email protected] [email protected] BRAZIL Time Zone GMT-3 +DST Dial in code 55 Dial out code 00 Curitiba Directa PKF T: Rua Visconde do Rio Branco F: & 730; andar - Cj.201 E: [email protected] Curitiba - PR W: directapkf.com.br CEP: Artemio Bertholini Artemio Bertholini [email protected] Ernesto Rubens Gelbcke [email protected] Gilberto Matheuz [email protected] 90 PKF International Directory

103 Brazil Porto Alegre Directa PKF T: Av Loureiro da Silva F: & 730; andar - Conj. 710 E: [email protected] Porto Alegre, CEP: W: directapkf.com.br Artemio Bertholini Ernesto Rubens Gelbcke Gilberto Matheuz Artemio Bertholini [email protected] [email protected] [email protected] Recife Directa PKF T: Rua Visconde de Jequitinhonha F: Salas 205/206-2& 730; andar E: [email protected] Recife - PE, CEP: W: directapkf.com.br Artemio Bertholini Ernesto Rubens Gelbcke Gilberto Matheuz Artemio Bertholini [email protected] [email protected] [email protected] Rio de Janeiro Directa PKF T: Rua da Assembléia F: GR/3111, Rio de Janeiro - RJ E: [email protected] CEP: W: directapkf.com.br B Artemio Bertholini Ernesto Rubens Gelbcke Gilberto Matheuz Artemio Bertholini [email protected] [email protected] [email protected] Sao Paulo Directa Auditores T: Rua Vergueiro F: andar E: [email protected] São Paulo SP CEP: W: directa.com.br Brazil Ernesto Rubens Gelbcke Gilberto Matheuz Antonio Carlos Bonini Santos Pinto Clovis Ailton Madeira Edson Carvalho Vagner Alves Lira Artemio Bertholini Artemio Bertholini [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 91

104 British Virgin Islands - Canada BRITISH VIRGIN ISLANDS Time Zone GMT-4 Dial in code Dial out code 011 Road Town, Tortola PKF (BVI) Limited T: Geneva Place, 2nd Floor F: Waterfront Drive E: [email protected] Road Town, Tortola, VG1110 W: pkfbvi.com Postal Address: P.O.Box 3339 Road Town Tortola, VG1110 Everton Knight Meade Malone Meade Malone [email protected] [email protected] CAMEROON (THE) Time Zone GMT+1 Dial in code 237 Dial out code 00 B C Douala Safecom/Sofidex - PKF T: Boulevard de la Liberte E: [email protected] PO Box 427, Doula, Akwa Littoral, Cameroon (Initial contact through Lome, Togo) Francois Njoh CANADA Time Zone GMT-5 to 8 +DST Dial in code 1 Dial out code 011 Calgary Catalyst LLP T: Quarry Park Blvd. SE F: Calgary E: [email protected] Alberta, T2C 5E3 W: catalystsolutions.ca Cam Crawford Cam Crawford [email protected] Chris Alexander Brock D Cairns Tim Coakwell Terri Holowath David J Laycraft Dave McLellan Carl Scholz Paige Shaw 92 [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory

105 Canada Montreal FBBL, PKF Inc. T: Cremazie Boulevard East F: Suite 805, Montreal E: Quebec, H2P 2X2 W: fbbl.ca Anne-Marie Desloges Pierre Fauteux Scott Grafton Robert Leewarden Michel Trudel Gilles Bussiere Gilles Bussiere Nanaimo Smythe Ratcliffe LLP T: C Bowen Road F: Nanaimo E: [email protected] British Columbia, V9S IH9 W: smytheratcliffe.com Terrance C Rogers Larry G Vicic Larry G Vicic [email protected] [email protected] North Vancouver Smythe Ratcliffe LLP T: Esplanade West F: East Tower, North Vancouver E: [email protected] British Columbia, V7M 3J3 W: smytheratcliffe.com C Larry G Vicic Larry G Vicic [email protected] Red Deer Heywood Holmes & Partners LLP T: First Red Deer Place F: , Street E: [email protected] Red Deer, Alberta, T4N 6V4 W: heywoodholmes.com Donald G Oszli [email protected] Regina Virtus Group LLP T: Scarth Street F: Regina, Saskatchewan E: [email protected] S4P 2J6 W: virtusgroup.ca Doug Frondall Doug Frondall [email protected] David Prost Jerry Rieger Trevor Sundbo [email protected] [email protected] [email protected] PKF International Directory 93

106 Canada Saskatoon Virtus Group LLP T: nd Avenue North F: The King George E: Suite 200, Saskatoon W: virtusgroup.ca Saskatchewan S7K 2A9 Aaron Dillman Kelly Lutz Neil Weber Doug Frondall Doug Frondall Toronto PKF Kraft Berger Professional Corporation T: Yonge Street F: Suite 1801, Toronto E: [email protected] Ontario W: pkfkb.ca M5E 1W7 C Howard M Bergman Paul Cohen Jerry Dykopf Jay Feingold Bradley P King Alan Silverman Jeff Westreich David A Yabrov Elias Benaim Elias Benaim [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Toronto - PKF Consulting Inc PKF Consulting Inc T: St Patrick Street F: th Floor, Toronto E: [email protected] Ontario W: pkfcanada.com M5T 3A3 Brian K Stanford David F Larone [email protected] [email protected] Vancouver Smythe Ratcliffe LLP T: Burrard Street F: Suite 700, Vancouver E: [email protected] British Columbia W: smytheratcliffe.com V6C 2G8 Larry G Vicic Larry G Vicic [email protected] PKF International Directory

107 Canada Rick A S Henshaw Anita Johnson Herve Leong-Chung Gary Luedke William J Macaulay Renee Martin Tom M Morton Perry E Munton Kevin Nishi Bob Sanghera Doug Wallis [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Vancouver - PKF Consulting Inc PKF Consulting Inc T: West Pender Street F: Suite 1120 E: [email protected] Vancouver W: pkfcanada.com British Columbia V6C 2V6 Beth M Walters Beth M Walters [email protected] Victoria Smythe Ratcliffe LLP T: Admirals Road F: Victoria E: [email protected] British Columbia W: smythedebtadvisors.com V9A 2P9 C Larry G Vicic Larry G Vicic [email protected] Winnipeg Scarrow & Donald LLP T: Five Donald Street F: Winnipeg E: [email protected] Manitoba W: scarrowdonald.mb.ca R3L 2T4 Peter J Donald Keith G Findlay Tom G Frain Douglas J Smith John F Kelly John F Kelly [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 95

108 Cayman Islands CAYMAN ISLANDS Time Zone GMT-5 Dial in code 345 Dial out code 011 George Town PKF Cayman T: Century Yard F: Cricket Square E: 171 Elgin Avenue W: pkfcayman.com George Town KY Postal Address: PO Box 1782 Century Yard, Cricket Square George Town, KY Ben Leung C George Town EisnerAmper LLP T: Century Yard F: Cricket Square W: eisneramper.com 171 Elgin Avenue George Town P. O. Box 1782 Grand Cayman KY Michael Breit Michael Wolff Michael Breit Michael Wolff Peter Cogan Ben Leung [email protected] George Town Squar Milner, CPAs T: P. O. Box F: Grand Cayman E: KY E: Cayman Islands Steve Milner Steve Milner Wendell Daniel 96 PKF International Directory

109 Channel Islands - China CHANNEL ISLANDS Time Zone GMT+0 +DST Dial in code 44 Dial out code 00 Guernsey PKF (Guernsey) Limited T: P O Box 296 F: Suites 13 & 15 E: [email protected] Sarnia House W: pkfguernsey.com Le Truchot St. Peter Port Guernsey, GY1 4NA John S Bradley Timothy I Cumming Simon J Thornton Simon J Thornton [email protected] [email protected] [email protected] CHILE Time Zone GMT-4 +DST Dial in code 56 Dial out code 00 Santiago PKF Chile Auditores Consultores Ltda T: Santo Domingo Nº Piso 11 F: Santiago E: [email protected] W: pkfchile.cl C Jorge Serra Sepúlveda Luis Vicuña Cubillos Antonio González Antonio González [email protected] [email protected] [email protected] CHINA Time Zone GMT+8 Dial in code 852 Dial out code 001 Beijing PKF Daxin T: Certified Practising Accountants F: F Xue Yuan International Tower E: [email protected] No 1 Zhi Chun Road W: daxincpa.com.cn Hai Dian Beijin Ada Chen Ada Chen PKF International Directory 97

110 China - Colombia Shanghai PKF Daxin T: Certified Practising Accountants F: Floor E: [email protected] Oriental International Technology Mansion W: daxincpa.com.cn No 58 Xiang Cheng Road Pudong District Shanghai Ada Chen Ada Chen With branches in 12 other principal city locations Hong Kong PKF T: /F, Citicorp Centre F: Whitfield Road, Causeway Bay E: [email protected] Hong Kong W: pkf-hk.com David T K Leong Henry H L Leung [email protected] C David T K Leong Wilson Y C Tan Derek T S Wan [email protected] [email protected] [email protected] Shanghai PKF Consulting Inc T: CITIC Plaza F: West Nanjing Rd. E: [email protected] Shanghai, W: pkfchina.com Edmund Chan Wingsee Auyeung [email protected] COLOMBIA Time Zone GMT-5 Dial in code 57 Dial out code 00 Bogotá Amézquita & Cía SA T: (1) Ext 503 Calle 37 No F: (1) Bogotá E: [email protected] W: amezquita.com.co Vivian Amézquita Fernando Cantini Delia De Cubillos Jaime Durán Hector E Galindo Oscar Hernández Cristobal Uribe Cristóbal Uribe [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 98 PKF International Directory

111 Colombia - Côte d'ivoire Medellin Amézquita & Cía SA T: (4) Torre Empresarial Dann F: (4) Carrera 43A E: [email protected] No 7-50A, Of W: amezquita.com.co Medellin Vivian Amézquita Oscar Hernández Vivian Amezquita (4) [email protected] [email protected] COSTA RICA Time Zone GMT-6 Dial in code 506 Dial out code 00 San Jose Despacho Murillo Marchini & Co. T: nd Avenue F: st and 3rd Streets E: [email protected] San Pedro Montes de Oca San Jose San Jose PO Box Betty Calderon H Abril Gordienko CÔTE D'IVOIRE Time Zone GMT+0 Dial in code 225 Dial out code 00 Fernando Murillo Marchini Fernando Murillo Marchini [email protected] fmm@[email protected] [email protected] C Abidjan PKF T: Boulevard Clozel F: Abidjan E: [email protected] Côte d'ivoire Postal address 04 BP 618 Abidjan Côte d'ivoire Teyi Antoine Lawson [email protected] Out Of Hours Telephone: Peter Andrew Nelson [email protected] PKF International Directory 99

112 Cyprus CYPRUS Time Zone GMT+2 +DST Dial in code 357 Dial out code 00 Limassol PKF Savvides & Co Limited T: Meliza Court F: th & 7th Floors E: 229, Arch. Makarios III Avenue W: pkf.com.cy Limassol 3105 Postal Address: PO Box Limassol 3503 Pambos Demetriou Zenonas Ipsarides Avgousta Pavlidou Nicholas Stavrinides Stavros Stavrou Avgousta Pavlidou Christos Antoniou C Nicosia PKF / ATCO Limited T: Limassol Avenue F: Aluminium Tower E: [email protected] 2nd, 3rd & 4th floors W: pkf.com.cy Strovolos Nicosia 2003 Postal Address: PO Box Nicosia 1703 Kypros Kyprianou Nicolas Nicolaou Avgousta Pavlidou George Koukoumas George Koukoumas [email protected] [email protected] [email protected] [email protected] 100 PKF International Directory

113 Czech Republic - Denmark CZECH REPUBLIC Time Zone GMT+1 +DST Dial in code +420 Dial out code 00 Prague PKF Czech Republic T: Karlova 48 F: Prague E: [email protected] W: pkf-cz.com Hana Filipcova David Cervinka David Cervinka [email protected] [email protected] With representation in: Brno, Ostrava and Plzen DENMARK Time Zone GMT+1 +DST Dial in code 45 Dial out code 00 Copenhagen Glostrup PKF Munkebo Jensen Vindelev T: Hovedvejen 56 F: Copenhagen Glostrup E: [email protected] DK-2600 W: pkf-mjv.dk Hans Munkebo Christiansen C D Mogens Andersen Steffen Johansen Kasper Vindelev Hans Munkebo Christiansen [email protected] [email protected] [email protected] [email protected] Copenhagen - City Office PKF Kresten Foged T: Frederiksgade 1 F: Copenhagen E: [email protected] DK-1265 W: krestenfoged.dk Ulrik Bloch-Soerensen Peder Haarbye Per Lundahl Bent Nicolajsen Jan Østergaard Søren Poulsen Ole Skou Jørgen Anker Nielsen Jørgen Anker Nielsen [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 101

114 Dominican Republic - Ecuador DOMINICAN REPUBLIC Time Zone GMT-4 Dial in code 1809 Dial out code 011 Santo Domingo Guzman Tapia & Co PKF T: / Calle 14 F: Numero 3A E: [email protected] Ensanche Urbanizacion Fernandez W: pkfdominicana.com Santo Domingo Postal Address: Apartado Postal 10-2 Santo Domingo Miriam Mercedes Gomez M l Amaury Guzman Hector Guzman Desangles / Hector Guzman Desangles [email protected] [email protected] [email protected] ECUADOR Time Zone GMT-5 Dial in code 593 Dial out code 00 D E Guayaquil PKF & Co Cia Ltda T: Avenida 9 de Octubre F: #1911 y Los Rios - E: [email protected] Piso 12, Of.2 W: pkfecuador.com Edificio Finansur PO Box Guayaquil, Guayas Cristina Naranjo Walter Orellana Xavier Roca Yesenia Tumbaco Edgar Naranjo Edgar Naranjo [email protected] [email protected] [email protected] [email protected] [email protected] Quito PKF & Co Cia Ltda T: Av. Republica de El Salvador F: #836 y Portugal E: [email protected] Edificio Prisma Norte W: pkfecuador.com piso 4, of. 404 Quito Edgar Naranjo Walter Orellana 102 [email protected] PKF International Directory

115 Egypt - El Salvador EGYPT Time Zone GMT+2 +DST Dial in code 20 Dial out code 00 Cairo PKF Rashed, Badr & Co. T: Hafez Ramadan Street F: By El Ahly Club E: [email protected] Nasr City Cairo Postal Address: P O Box 50 Saraya Koba Cairo Egypt Hany Rashed Hany Rashed [email protected] Cairo PKF The Consulting House T: F: E: [email protected] W: pkf-tch.com Sven Peter Gade EL SALVADOR Time Zone GMT-6 Dial in code 503 Dial out code 00 John Alexander John Alexander [email protected] [email protected] E San Salvador Castellanos Chacon T: Ltda. de C.V. F: Urbanizacion Loma Linda E: [email protected] Calle Los Almendros No.7 W: pkfelsalvador.com San Salvador Horacio Castellanos Chacon Horacio Alfredo Castellanos Chacón [email protected] PKF International Directory 103

116 Estonia - Fiji ESTONIA Time Zone GMT+2 +DST Dial in code 372 Dial out code 00 Tallinn PKF Estonia T: Pärnu mnt F: Tallinn E: [email protected] W: pkf.ee Rein Ruusalu Rein Ruusalu [email protected] FIJI Time Zone GMT+12 Dial in code 679 Dial out code 00 Lautoka PKF T: Vitogo Parade F: Lautoka E: [email protected] Fiji Postal Address: P O Box 867 Lautoka Fiji E F Kumar Patel Nalin Patel Nalin K Patel [email protected] [email protected] Suva PKF T: Level 10, FNPF Place F: Victoria Parade E: [email protected] Suva Fiji Postal Address: GPO Box 855 Suva Fiji Pradeep Patel Nalin K Patel Nalin K. Patel [email protected] [email protected] 104 PKF International Directory

117 France FRANCE Time Zone GMT+1 +DST Dial in code 33 Dial out code 00 Lyon PKF Cogeparc T: Le Thélémos F: quai du Commerce E: [email protected] CP Lyon Cedex 09 W: pkf.fr Lyon, Andre Bacquet Michel Chatain Emmanuel Goutagny Christian Laurain Denis Piante Chantal Sopena Anne Turck Stéphane Michoud [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Marseille PKF Audit Conseil T: Ch. Charmasson F: BP 162 E: [email protected] BP 168 W: pkfaudit.fr Marseille, Jean-Norbert Muselier Guy Castinel Guy Castinel [email protected] [email protected] F Paris PKF Ampersand T: , rue de Liège F: Paris E: [email protected] W: pkf-ampersand.com François Duhau François Duhau [email protected] Didier Arias [email protected] Jean-Gabriel Boulic [email protected] Francis Bragato [email protected] Claude Cousin [email protected] Laurent Delcourt [email protected] Sandrine Duhau [email protected] Joëlle Housseau [email protected] Pascal Housseau [email protected] François Laigle [email protected] Monique Peruchon [email protected] Michel Retourné [email protected] Martine Singer [email protected] PKF International Directory 105

118 France - Georgia Strasbourg PKF Gross Hugel T: rue du Général Offenstein B.P F: Strasbourg Cedex 1 E: [email protected] W: gross-hugel.com Claude Gross Claude Karli Isabelle Labat-Scheer Frederic Lugnier Jean-Jacques Helle [email protected] [email protected] [email protected] [email protected] [email protected] GAMBIA (THE) Time Zone GMT+0 Dial in code 220 Dial out code 00 Banjul PKF T: / Trust Bank Building F: Ecowas Avenue E: [email protected] PO Box 431 Banjul Donald C Kaye Donald C Kaye [email protected] GEORGIA F G Time Zone GMT+2 +DST Dial in code 995 Dial out code 00 Tbilisi UBC International T: Green Building F: Marjanishvili St E: [email protected] Tbilisi W: ubc-i.com 0102 Misha Abaiadze Vakhtang Tsabadze David Gvetadze David Gvetadze [email protected] [email protected] [email protected] 106 PKF International Directory

119 Germany GERMANY Time Zone GMT+1 +DST Dial in code 49 Dial out code 00 Hamburg PKF Deutschland GmbH T: Wirtschaftsprüfungsgesellschaft F: Jungfernstieg 7 W: pkf.de Hamburg, Germany Berlin PKF Fasselt Schlage T: Platanenallee 11 F: Berlin E: [email protected] W: pkf-fasselt.de Eva Maria Stenger Erich Thum Oliver Beier Oliver Beier [email protected] [email protected] [email protected] Braunschweig PKF Fasselt Schlage T: Theodor-Heuss-Straße 2 F: Braunschweig E: [email protected] W: pkf-fasselt.de Rainer Cech Helmut Grabe Gisa Johannes Frank Moormann Bernd Pethke Frank Villwock Frank Villwock [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] G Cologne PKF Fasselt Schlage T: Gereonstraße F: Cologne E: [email protected] W: pkf-fasselt.de Postal Address: Postfach Cologne, Ralph van Kerkom Max Zünkler Wolfgang van Kerkom Wolfgang van Kerkom [email protected] [email protected] [email protected] PKF International Directory 107

120 Germany Dresden PKF Fasselt-Schlage T: Zellescher Weg 24 F: Dresden E: W: pkf-frankfurt.de Wolfgang Hofmann (0) Wolfgang Hofmann (A branch office of Frankfurt) Duisburg PKF Fasselt Schlage T: Schifferstrasse 210 F: Duisburg E: [email protected] W: pkf-duisburg.de G Christoph Balk Dr Marian Ellerich Dr Martin Fasselt Franklin Hünger Dr Jürgen Kleine-Cosack Dr Michael Kussmann Urte Lickfett Christian Müller-Kemler Thomas Pannenbäcker Arnd Schienstock Dr Peter Schöneberger Dr Christoph Swart Peter Pflugfelder Peter Pflugfelder [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Frankfurt PKF Fasselt Schlage T: (0) Ulmenstrasse F: (0) Frankfurt am Main E: [email protected] W: pkf-fasselt.de Roman Brinskelle Thomas Donsbach Wolfgang Fenn Dieter Hanxleden Marcus Jüngling Robert Krimphoff Horst Wörner Wolfgang Hofmann (0) Wolfgang Hofmann [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 108 PKF International Directory

121 Germany Haldensleben PKF Fasselt Schlage T: Hagenstrasse 38 F: Haldensleben E: [email protected] W: pkf-fasselt.de Peter Schinnerling Peter Schinnerling [email protected] (A subsidiary of PKF Braunschweig) Halle PKF Fasselt Schlage T: Bernburger Straße 4 F: Halle E: [email protected] W: pkf-halle.de Dr Peter Schoneberger (A subsidiary of PKF Duisburg) Hamburg PKF Fasselt Schlage T: Jungfernstieg 7 F: Hamburg E: [email protected] W: pkf-fasselt.de Thomas Diederich Erik Dumke Thomas Gerber Dr Stefan Kreutziger Thomas Rauert Wolfgang Voelker Corinna Warlich (0) Corinna Warlich [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] G Haren (Ems) Zink & Partner GbR T: Ankerstrasse 5 F: Haren (Ems) E: [email protected] W: pkf-oldenburg.de Burchard Schroeder Burchard Schroeder [email protected] (A subsidiary of PKF Oldenberg) PKF International Directory 109

122 Germany Heidelberg RWS Riedel Appel Hornig GmbH T: (0) Im Breitspiel 11 F: (0) Heidelberg E: W: rws-hd.de Manfred Hornig Harald Riedel Franz-Josef Appel (0) Franz-Josef Appel Helmstedt PKF Fasselt Schlage T: Bötticherstrasse 51 F: Helmstedt E: W: pkf-fasselt.de Hartmut Kraemer Hartmut Kraemer (A subsidiary of PKF Braunschweig) Herford PKF Vogt & Partner T: Jahnstrasse 12 F: Herford E: [email protected] W: pkf-herford.de G Ulrich Diestelhorst Thorsten Lutzke Lutz Nowotka Hans-Rudolf Pollmeier Marc Danne [email protected] [email protected] [email protected] [email protected] [email protected] Leipzig PKF Fasselt Schlage T: August-Bebel-Straße 61 F: Leipzig E: [email protected] W: pkf-fasselt.de Wolfgang van Kerkom Wolfgang van Kerkom [email protected] (A subsidiary of PKF Cologne) 110 PKF International Directory

123 Germany Magdeburg PKF Fasselt Schlage T: Halberstädterstraße 40 A F: Magdeburg E: [email protected] W: pkf-fasselt.de Peter Schinnerling (0)172 / Carsten Vogt [email protected] (A subsidiary of PKF Braunschweig) Munich PKF Industrie - T: und Verkehrstreuhand GmbH F: Maximilianstrasse 27 E: [email protected] Munich W: pkf-muenchen.de Hans Hafenrichter Stefan Hirschmann Hans Lummel Josef Reiter Sebastian Wohldorf Sebastian Wohldorf [email protected] [email protected] [email protected] [email protected] [email protected] Nuremberg PKF Sozietät Dr. Fischer T: Rankestraße 56 F: Nuremberg E: [email protected] W: pkf-nuernberg.de Dr Bertram Fischer G Dr Helmut Fischer Dr Bertram Fischer [email protected] [email protected] Oldenburg PKF Oldenburg ZP KG T: Moslestrasse 3 F: Oldenburg E: [email protected] W: pkf-oldenburg.de Robert Brückner Hartmut Hansen Silvia Korte Jochen Rohsiepe Burchard Schroeder Burchard Schroeder [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 111

124 Germany Oldenburg PKF Unitesta Revisions und T: Treuhandgesellschaft mbh F: Moslestrasse 3 E: [email protected] Oldenburg W: unitesta.de [email protected] Osnabrück PKF Osnabrück WMS Treuhand GmbH T: Wirtschaftsprüfungsgesellschaft F: Rheiner Landstrasse 195b E: [email protected] Osnabrück W: pkf-osnabrueck.de Klaus Stein Jürgen Bruns-Coppenrath [email protected] [email protected] Potsdam PKF Fasselt Schlage T: Am Lehnitzsee 5 F: Potsdam E: [email protected] W: pkf-fasselt.de Oliver Beier (A subsidiary of PKF Berlin) G Rostock PKF Fasselt Schlage T: Am Vögenteich 26 F: Rostock E: [email protected] W: pkf-fasselt.de Thomas Diederich (A subsidiary of PKF Hamburg) Tauberbischofsheim PKF Issing Faulhaber Wozar T: Altenbeck GmbH & Co. KG F: Pestalozziallee 13/15 E: [email protected] Tauberbischofsheim W: pkf-tauberbischofsheim.de Dr Klaus Faulhaber Jochen Reichert [email protected] [email protected] 112 PKF International Directory

125 Germany Wuerzburg PKF Issing Faulhaber Wozar T: Altenbeck GmbH & Co. KG F: Oeggstrasse 2 E: [email protected] Wuerzburg W: pkf-wuerzburg.de Helmut Beck Andrea Koehler Alexander Mark Dr Stefan Wozar Dr Dirk Altenbeck Dr Dirk Altenbeck [email protected] [email protected] [email protected] [email protected] [email protected] CONSULTING OFFICES Frankfurt PKF Euroconsult GmbH T: (0) Ulmenstrasse F: (0) Frankfurt am Main E: [email protected] W: pkf-euroconsult.de Karsten Rixecker [email protected] Hamburg PKF Euroconsult GmbH T: Jungfernstieg 7 F: Hamburg E: [email protected] W: pkf.de Munich PKF Hotelexperts GmbH T: Maximilianstrasse 27 F: Munich E: [email protected] W: pkfhotelexperts.com G Ulrike Schueler Ulf Templin [email protected] [email protected] PKF International Directory 113

126 Ghana GHANA Time Zone GMT+0 Dial in code 233 Dial out code 00 Accra PKF T: / Valley View F: Farrar Avenue E: Accra W: pkfghana.com P O Box 1219 Nana Abena Adu-Gyamfi George Ekow Mensshan Eric Sowatei Tettefio Frederick Bruce-Tagoe Frederick Bruce-Tagoe [email protected] [email protected] [email protected] [email protected] Kumasi PKF T: House No OTB 198 F: Danyame, TUC Junction E: [email protected] Kumasi W: pkfghana.com Postal Address: PO Box 976 Kumasi Ghana G Aisha T Gyasi Tema PKF T: rd Floor F: Ghana Commercial Bank E: [email protected] Tema Main Postal Address: P O Box CO1627 Tema Ghana George Ekow Mensshan George Ekow Mensshan OR [email protected] 114 PKF International Directory

127 Greece - Grenada GREECE Time Zone GMT+2 +DST Dial in code 30 Dial out code 00 Athens PKF Euroauditing S. A. T: Kifissias Avenue F: Athens E: [email protected] W: pkf.gr Athanasios Apostolopoulos Chrisi Dramitinou Aimilios Karakostas George Kassimatis John Kassioumis Anastasios Kavellaris Efstathios Kayoulis Stratos Kittakis Charalambos Kofopoulos John Mandrides Panayiotis Patsis Dimos Pitelis Antonios Prokopidis George Starakis John Zouridakis Alexandros Sfarnas [email protected] Alexandros Sfarnas [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Also in: Patra, Heraklion Crete, Ioannina and Agrinio Thessaloniki PKF Euroauditing S. A. T: , , Voulgari street & Kath. Papadaki F: Thessaloniki E: [email protected] W: pkf.gr G George Vezyrgiannis GRENADA Time Zone GMT-4 Dial in code 1473 Dial out code 011 St George's Pannell Kerr Forster T: Pannell House F: Grand Anse E: [email protected] St. George's Henry A Joseph or Henry A Joseph [email protected] PKF International Directory 115

128 Guatemala - Honduras GUATEMALA Time Zone GMT-6 Dial in code 502 Dial out code 502 Guatemala City Arévalo Pérez, Iralda y Asociados SC T: , Calle 2-60 Zona 10 oficina 1202 F: Oficina 1202 E: [email protected] Edificio Topacio Azul W: pkfguatemala.com Guatemala City CA Olga Siomara Arévalo de Gutiérrez Hugo Arevalo Perez Olga Siomara Arevalo de Gutierrez or Hugo Arévalo Pérez [email protected] [email protected] GUYANA Time Zone GMT-5 Dial in code 592 Dial out code 001 Georgetown PKF, Barcellos, Narine & Co T: /107 Lamaha Street F: North Cummingsburg E: [email protected] Georgetown W: pkfgy.com G H Vishwamint Ramnarine HONDURAS Time Zone GMT-6 Dial in code 504 Dial out code 00 Harry N Narine Harry N. Narine [email protected] [email protected] Tegucigalpa PKF-Tovar López T: / Residencial Florencia Norte F: da Calle No E: [email protected] Tegucigalpa,MDC W: pkfhonduras.com Jorge Tovar Eddy A Tovar Eddy A Tovar [email protected] [email protected] 116 PKF International Directory

129 Hungary - India HUNGARY Time Zone GMT+1 +DST Dial in code 36 Dial out code 00 Budapest PKF Audit and Consulting Ltd. T: Bölöni György utca 22. F: Budapest E: [email protected] H-1021 W: pkf.hu Gyorgyi Fekete Zsolt Selenyi Zsolt Selenyi [email protected] [email protected] INDIA Time Zone GMT+5.5 Dial in code 91 Dial out code 00 Bangalore PKF Sridhar & Santhanam T: Unit G1, Ebony, No 7 Hosur Road F: Langford Town E: [email protected] Bangalore W: pkfindia.in M Seethalakshmi M Seethalakshmi S Santhanakrishnan [email protected]; [email protected] [email protected] H I Chennai PKF Sridhar & Santhanam T: / 96/97 KRD Gee Gee krystal, 91 / 92 F: th Floor, Dr.Radhakrishnan Salai. E: [email protected] Mylapore W: pkfindia.in Chennai T V Balasubramanian S Hariharan V Kothandaraman S Narasimhan S Rajeshwari S Ramakrishnan S Prasana Kumar P Devi S Santhanakrishnan S Santhanakrishnan [email protected]; [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 117

130 India Hyderabad PKF Sridhar & Santhanam T: /140A E: 402 Annapurna Enclave W: pkfindia.in Ananda Nagar Colony Khairaratabad Hyderabad Viswanadh Kuchi Viswanadh Kuchi Mumbai PKF Sridhar & Santhanam T: No 406, 4th Floor F: Madhava Building E: Bandra Kurla Complex W: pkfindia.in Bandra (East) Mumbai S Mythily H Radhika R Suriyanarayanan J Ramanarayanan S Mythily S Santhanakrishnan [email protected]; [email protected] [email protected] [email protected] [email protected] [email protected] I New Delhi PKF Sridhar & Santhanam T: Charanjee Towers F: Nehru place E: [email protected] New Delhi W: pkfindia.in V Kothandaraman H Radhika V Kothandaraman S Santhanakrishnan [email protected]; [email protected] [email protected] [email protected] 118 PKF International Directory

131 Indonesia INDONESIA Time Zone GMT+7 Dial in code 62 Dial out code 00 Jakarta Paul Hadiwinata, Hidajat T: Arsono, Ade Fatma & Rekan F: Jl. Kebon Sirih Timur I E: [email protected] No. 267 Jakarta W: pkfhadiwinata.com Jakarta, Jimmy Gunawan Theo Kusnawara Arsono Laksmana Sikanto Pawiroatmodjo Sayaga Prawirasetia Hermanto Rahardja Hidajat Rahardjo Pangadilan Rambe Donny Rindorindo Yoddi Sine Tanazi Soleman Tji Njit Tjan Sayaga Prawirasetia Paul Hadiwinata Paul Hadiwinata [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Medan Perumahan Taman Kyoto T: Jl Sei Silau Block B F: Heian No 23 E: [email protected] Medan Baru Ade Fatma Lubis Syafruddin Ginting Sugihen Syahelmi [email protected] [email protected] [email protected] I Surabaya JL. Ngagel Jaya No 90 T: Surabaya F: E: [email protected] East Java Arsono Laksmana Handriono Lidwina Komalasari [email protected] [email protected] [email protected] PKF International Directory 119

132 Ireland - Isle of Man IRELAND Time Zone GMT+0 +DST Dial in code 353 Dial out code 00 Dublin PKF O'Connor T: Leddy and Holmes F: Century House E: [email protected] Harolds Cross Road W: pkf.ie Dublin 6W David Copeland Catherine McGovern Mark Tully Susan Wylie Mark Tully Donal O'Leary [email protected] [email protected] [email protected] [email protected] [email protected] ISLE OF MAN Time Zone GMT+0 +DST Dial in code 44 Dial out code 00 Douglas PKF (Isle of Man) LLC T: PO Box 16 F: Analyst House E: [email protected] Peel Road W: pkfiom.com Douglas IM99 1AP I Harry Bamber Michael H Crowe James M Cryer Phillip E Dearden David A R Drewett John H Nugent Amanda Wild Paul Seaward Paul Seaward [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 120 PKF International Directory

133 Italy ITALY Time Zone GMT+1 +DST Dial in code 39 Dial out code 00 AUDIT PRACTICE OFFICES Bari PKF Italia SpA T: Via Cardassi 59 F: Bari E: W: pkf.it Mauro Cascone Vito Armenise Francesco Demonte Bologna PKF Italia SpA T: Via Indipendenza 13 F: Bologna E: W: pkf.it Umberto Giacometti Umberto Giacometti To be contacted via Verona Office Brescia PKF Italia SpA T: Via Dante 17 F: Brescia E: W: pkf.it I Edoardo Vallazza Edoardo Vallazza [email protected] Florence PKF Italia SpA T: Via Delle Mantellate 9 F: Florence E: [email protected] W: pkf.it Massimo Innocenti Massimo Innocenti [email protected] PKF International Directory 121

134 Italy Milan PKF Italia SpA T: Via Galileo Galilei 7 F: Milan E: [email protected] W: pkf.it Maria Luisa Delcaldo Fioranna Negri Michele Riva Giuseppe Zermini Umberto Giacometti Umberto Giacometti [email protected] [email protected] [email protected] [email protected] [email protected] Naples PKF Italia SpA T: Centro Direzionale Isola F: E/4 - Piano 5 E: [email protected] Napoli (NA) W: pkf.it Naples Francesco Demonte Michele Amarante Mauro Cascone [email protected] [email protected] I Padova PKF Italia SpA T: Via Trieste F: /53 E: [email protected] W: pkf.it Padova Andrea Fogarolo Umberto Giacometti [email protected] Rome PKF Italia SpA T: Corso Vittorio Emanuele II, 287 F: Rome E: [email protected] W: pkf.it Massimo Campanelli Francesco Demonte [email protected] 122 PKF International Directory

135 Italy Verona PKF Italia SpA T: Via XX Settembre n. 14 F: Verona E: W: pkf.it Alberto Boccoli Andrea Bonetti Umberto Giacometti Umberto Giacometti MANAGEMENT CONSULTANCY, TAX ADVISORY AND ACCOUNTING SERVICES Milan PKF Consulting Srl - Sintema Srl T: Via Antonio da Recanate 1 F: Milan E: [email protected] MI W: pkfconsulting.it Ruggero Del Vecchio Danilo Papaleo Giuseppe Pasquetti Giuseppe Pasquetti [email protected] [email protected] [email protected] Milan MGP Studio Tributario e Societario T: Via Giuseppe Revere, 16 F: Milan E: [email protected] MI I Walter Bonzi Roberto Cardone Marco Dalla Longa Gianluca Di Fresco Marco Giuliani Carlo Orlandi Giuseppe Panagia Guido Pignanelli Roberto Smedile Salvatore Del Vechio Salvatore Del Vecchio [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] gpignanelli@ mgpstudio.it [email protected] PKF International Directory 123

136 Italy - Jamaica Milan MGP Studio Tributario e Societario (2) T: Via Antonio da Recanate, 1 F: Milan E: [email protected] MI Salvatore Del Vecchio Salvatore Del Vecchio [email protected] Rome PKF Consulting Srl - Sintema Srl T: Piazza delle Muse, 8 F: Rome E: [email protected] W: sintema.it Giuseppe Pasquetti [email protected] (Initial contact through Milan) JAMAICA Time Zone GMT-5 Dial in code 1876 Dial out code 011 Kingston PKF Aulous F Madden & Co T: Lockett Avenue F: Kingston E: [email protected] W: pkf-afm.com Postal Address: 6 Lockett Avenue Kingston I J Charmaine Aneta Madden Aulous F. Madden [email protected] [email protected] St Ann PKF Aulous F Madden & Co T: rd Floor F: Main Street E: [email protected] Ocho Rios W: imexpages.com/aulousfmadden St. Ann Melita Chambers Charmaine Madden Aulous Madden [email protected] [email protected] 124 PKF International Directory

137 Japan - Kazakhstan JAPAN Time Zone GMT+9 Dial in code 81 Dial out code 00 Tokyo Nakamoto and Company T: F BM Nagano Building F: Nibancho 10-3 E: [email protected] Chiyoda-Ku W: pkfjapan.com Tokyo Katsumi Matsuyama Eiko Nakamoto Eiko Nakamoto [email protected] [email protected] JORDAN Time Zone GMT+2 +DST Dial in code 962 Dial out code 00 Amman PKF Pro Group Auditing & Consulting T: (Khattab & Co) F: Al Shmesani E: [email protected] 1 Jaber Ben Hayan St. W: pkf.jo Amman Zeena Al-Natour Osama Khalidi Dana Qusous KAZAKHSTAN Time Zone GMT+6 Dial in code 7 Dial out code 810 Mohammed Khattab Mohammed Khattab [email protected] [email protected] [email protected] [email protected] J K Almaty PKF Sapa-Audit LLP T: Building No 112 F: Auezov Street E: [email protected] Almaty W: sapa-audit.kz Assiya Konurbayeva Kulbarshyn Bazarbekova [email protected] [email protected] PKF International Directory 125

138 Kenya KENYA Time Zone GMT+3 Dial in code 254 Dial out code 00 Kisumu PKF Kenya T: Mega Plaza F: Oginga Odinga Road E: PO Box 187 W: pkfea.com Kisumu Western Rajan Shah Rajan Shah Mombasa PKF Kenya T: /3 Jubilee Insurance Building F: Moi Avenue E: PO Box W: pkfea.com Mombasa Coast Harish Shah Piyush Shah Harish Shah / K Nairobi PKF Kenya T: Kalamu House F: Off Waiyaki Way E: [email protected] PO Box W: pkfea.com Nairobi Rajan Shah Joe Gichuki David Kabeberi Martin Kisuu Ritesh Mirchandani Sunirmal Mitra Ketan Shah Rajan Shah Alpesh Vadher Atul Shah [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 126 PKF International Directory

139 Kenya - Kuwait Nakuru PKF Kenya T: rd Floor C. K. Patel Building F: Kenyatta Avenue E: [email protected] PO Box 1236 W: pkfea.com Nakuru Alpesh Vadher KINGDOM OF BAHRAIN Time Zone GMT+3 Dial in code 973 Dial out code 00 Bahrain PKF Bahrain T: th Floor F: Bahrain Tower E: [email protected] Office No 141 W: pkfbahrain.net Building 20 Al Khalifa Avenue Manama 305 Bahrain Majeed M Shaji Majeed M Shaji [email protected] KUWAIT Time Zone GMT+3 Dial in code 965 Dial out code 00 Kuwait PKF Bouresli & Co T: DANA Plaza Building F: Floor 3 E: [email protected] Shaab Al Bahree W: pkf-kuwait.com Arabian Gulf Street Shaab K Postal Address: PO Box Safat Kuwait Tareq M Bouresli Tareq M Bouresli [email protected] PKF International Directory 127

140 Latvia - Liberia LATVIA Time Zone GMT+2 +DST Dial in code 371 Dial out code 00 Riga PKF Latvia SIA T: K. Ulmana Gatve F: Marupe E: [email protected] Marupe Region W: pkf-latvia.lv LV-2167 Talis Karklins Aija Punane Maruta Zorgenfreija Maruta Zorgenfreija [email protected] [email protected] [email protected] LEBANON Time Zone GMT+2 +DST Dial in code 961 Dial out code 00 Beirut PKF Emile Chartouni & Sons T: Atlas Center F: Blvd Fouad Chehab E: [email protected] Sin El Fil, Beirut Lebanon Postal Address: PO Box 138 Hazmieh Lebanon L Elie Chartouni LIBERIA Time Zone GMT+0 Dial in code 231 Dial out code 00 Elie Chartouni Emile Chartouni [email protected] [email protected] Monrovia PKF Liberia T: Lara Building (Royal Home) F: Suite 1C, Randall Street E: [email protected] Monrovia 10, 1000 Nim'ne E Mombo Nim'ne E Mombo [email protected] PKF International Directory

141 Libya - Luxembourg LIBYA Time Zone GMT+0 Dial in code 218 Dial out code 00 Tripoli PKF Libya T: st September Street Islamic F: Arts and crafts building E: [email protected] Tripoli W: pkftunisie.com Atef Kashada Lassaad Marouani [email protected] LUXEMBOURG Time Zone GMT+1 +DST Dial in code 352 Dial out code 00 Luxembourg PKF Luxembourg S. A. T: Place de Nancy F: Luxembourg E: [email protected] L-2212 W: pkf.lu Romain Bontemps Ralph Bourgnon Luc Brucher Pascal Espen Tom Pfeiffer Carlo Reding Appointed out of hours contact Ronald Weber [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Luxembourg-Strassen PKF Luxembourg SA T: rue Thomas Edison F: Luxembourg-Strassen E: [email protected] 1445 W: pkf.lu L Romain Bontemps Ralph Bourgnon Luc Brucher Pascal Espen Tom Pfeiffer Carlo Reding Ronald Weber Ronald Weber [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 129

142 Malaysia - Malta MALAYSIA Time Zone GMT+8 Dial in code 60 Dial out code 00 Kuala Lumpur PKF T: th Floor, MCB Plaza F: No 6 Changkat Raja Chulan E: [email protected] Kuala Lumpur, W: pkfmalaysia.com Man Kit Chau Vincent C E Chew Manharlal Bhaichand Gathani Chye Teik Loh Ramli Mohamed Chee Hoong Ng Anthony J Skelchy Brian Wong Brian Wong [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Kota Kinabalu PKF CMK T: Lot 23-1, 1st Floor, Lintas Plaza F: Lorong Lintas Plaza E: [email protected] Kota Kinabalu, Man Kit Chau Kota Bharu PKF Ramli & Co T: Level 3, No 343 (Ambank) F: Jalan Sultan Ibrahim, Kota Bharu E: [email protected] Kelantan, Ramli Mohamed M MALTA Time Zone GMT+1 +DST Dial in code 356 Dial out code 00 Birkirkara PKF Malta T: Mannarino Road F: Birkirkara E: [email protected] BKR 9080 W: pkfmalta.com Pierre Mangion Pierre Etienne Mangion [email protected] Paul Busuttil [email protected] Alex Fenech [email protected] George M Mangion [email protected] 130 PKF International Directory

143 Malta - Mexico Sliema PKF Malta T: Office 12, 2/1 F: Tigne Place E: [email protected] Tigne Street W: pkfmalta.com Sliema, SLM 3137 Pierre Mangion MAURITIUS Time Zone GMT+4 Dial in code 230 Dial out code 00 Port Louis Lamusse Sek Sum & Co. T: /8 5 Duke of Edinburgh Avenue F: Port Louis E: [email protected] Postal Address: PO Box 627 Port Louis Michael Lo Tiap Kwong Andrew Sek Sum Christine Sek Sum Christine Sek Sum [email protected] [email protected] [email protected] MEXICO Time Zone GMT-6 +DST Dial in code 52 Dial out code 00 Cancun PKF Mexico T: Alcatraces No 43 F: Lote 28 SM 22 MZA E: [email protected] 10 Retorno 5 W: pkfmexico.com Cancun QR, CP Mario Camposllera Garcia M Andres Garcia Lara [email protected] Guadalajara PKF Mexico T: Av Moctezuma No 4680 F: Jardines del Sol CP E: [email protected] Guadalajara, Jalisco W: pkfmexico.com Mario Camposllera Garcia Mario Camposllera Garcia [email protected] Main office for tax and legal services PKF International Directory 131

144 Mexico Los Cabos PKF Mexico T: Av de la Juventud Esq. Cabo San Lucas F: Col Ampliación Matamoros E: Los Cabos W: pkfmexico.com San Lucas BCS CP Eduardo Guerrero Bolan Mario Camposllera Garcia Mexico City North PKF Mexico T: Av Insurgentes Sur Piso F: Col del Valle E: Mexico City W: pkfmexico.com CP Postal Address: WTC-253 Mexico03812 D.F. José Luis Amaré Gómez José Luis Amaré Gómez Main office for audit services for Latin America Mexico City South PKF Mexico T: Santa Margarita 206 F: Col Del Valle E: Mexico City W: pkfmexico.com CP Guillermo F Williams Guillermo F Williams [email protected] M Main office for audit services for all countries except Latin America Monterrey PKF Mexico T: Ocampo 443 Oriente F: Col Centro Gran Hotel Ancira E: [email protected] Monterrey, Nuevo León W: pkfmexico.com CP Armando Méndez Armando Mendez [email protected] 132 PKF International Directory

145 Mexico - Morocco Puebla PKF Mexico T: Tehuacán Sur 84 No 206 F: Col La Paz E: [email protected] CP W: pkfmexico.com Puebla Edo de Puebla Ricardo Garcia Alcalá Mario Camposllera Garcia [email protected] Queretaro PKF Mexico T: J Dolores Frias F: No 9 E: [email protected] Col. Centro W: pkfmexico.com Querétaro CP Rodolfo Muñoz Vega Rodolfo Muñoz Vega [email protected] MOROCCO Time Zone GMT+0 Dial in code 212 Dial out code 00 Casablanca PKF Morocco T: / Abdelmoumen Avenue F: Casablanca E: [email protected] Abdellatif Zarkal [email protected] Casablanca MCA Consulting T: (Accounting, legal and fiscal firm) F: Abdelmoumen Avenue E: [email protected] Casablanca M Abdellatif Zarkal [email protected] Accounting, Legal and Fiscal services PKF International Directory 133

146 Mozambique - Namibia MOZAMBIQUE Time Zone GMT+2 Dial in code 258 Dial out code 00 Maputo PKF Auditors & Consultants T: Edificio Progresso F: Avenida 24 de Julho E: [email protected] nº ºDto Maputo 0000 José Carlos Pinheiro Jose Carlos Pinheiro José de Sousa Santos [email protected] [email protected] NAMIBIA Time Zone GMT+1 +DST Dial in code 264 Dial out code 09 Windhoek PKF (Namibia) T: Feld Strasse F: Windhoek E: [email protected] Postal Address: P O Box 5031 Ausspannplatz Windhoek Namibia Petra Klink M N Petra Klink [email protected] Eric Knouwds [email protected] Previously known as NC Tromp & Co Auditors 134 PKF International Directory

147 Netherlands NETHERLANDS Time Zone GMT+1 +DST Dial in code 31 Dial out code 00 Amsterdam PKF Wallast T: Beechavenue F: Schiphol-Rijk E: Amsterdam W: pkfwallast.nl 1119 PW Postal Address: PO Box Amsterdam 1070 BR Eric Gort Anko van Ek Hans van Sonderen Andor Valkenburg Jan Roeland [email protected] [email protected] [email protected] [email protected] Delft PKF Wallast T: Delftechpark 40 F: Delft E: [email protected] 2628 XH W: pkfwallast.nl Postal Address: PO Box 332 Delft 2600 AH André Meulman Dick Pronk Sicco van den Berg René van Dijk Hanneke van Nistelrode Rob van Pelt Jan-Pieter Bood Jan-Pieter Bood [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] N PKF International Directory 135

148 Netherlands - Nevis Rotterdam PKF Wallast T: Rivium Boulevard 34 F: Capelle aan den IJssel E: [email protected] Rotterdam W: pkfwallast.nl 2909 LK Postal Address: PO Box Rotterdam 3009 CA Wilbert van der Aalst Hans van Sonderen Hans Vogelaar Emiel Koestering Emiel Koestering [email protected] [email protected] [email protected] [email protected] Woerden PKF Wallast T: Pompmolenlaan 9 F: Woerden E: [email protected] 3447 GK W: pkfwallast.nl Postal Address: PO Box 533 Woerden 3440 AM Arjan Buurman Hans van Hamersveld Hans van Sonderen Frenk van Vliet Marcel Walraven Jack Visser Jack Visser [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] N NEVIS Time Zone GMT-4 Dial in code 1 Dial out code 11 Charlestown Pannell Kerr Forster T: Parkville Complex F: Charlestown E: pannellf@cand Omax A E Gardner Wilbur A Harrigan [email protected] [email protected] 136 PKF International Directory

149 New Zealand NEW ZEALAND Time Zone GMT+0 GMT+12 +DST Dial in code 64 Dial out code 00 Auckland PKF Ross Melville T: Level 5, 50 Anzac Avenue F: Auckland E: [email protected] 1010 W: pkfrossmelville.co.nz Postal Address: PO Box 881 Auckland New Zealand 1140 Gina Cook John R Dillon Graeme S Lynch Jugdis H Parbhu Russell M Toplis Graeme B Clark Graeme B Clark [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Auckland PKF Corporate Recovery & Insolvency T: (Auckland) Limited F: Level 3 E: [email protected] 48 Courthouse Lane W: pkfcr.co.nz Auckland 1010 Anthony McCullagh Anthony McCullagh [email protected] Insolvency & Corporate Recovery Services Auckland - North Harbour PKF Ross Melville T: b William Pickering Drive F: North Harbour E: [email protected] Auckland - North Harbour W: pkfrossmelville.co.nz NZ N Gina Cook Jugdis H Parbhu Graeme B Clark [email protected] [email protected] PKF International Directory 137

150 New Zealand Christchurch PKF Goldsmith Fox T: Level 1 F: Oxford Terrace E: [email protected] Christchurch W: goldfox.co.nz 8141 Postal Address: PO Box Armagh Christchurch 8141 Dawn Alexander Trevor Bayliss Dorian Crighton Carol E Fletcher Dennis M Lay John L Purvis Robin Wah Gordon L Hansen Gordon L Hansen [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Hastings PKF Carr and Stanton Limited T: Queen Street East F: Hastings E: [email protected] 4122 W: pkfcs.co.nz Postal Address: PO Box 345 Hastings New Zealand 4156 Michael Jackson [email protected] N Kaitaia PKF Francis Aickin Limited T: PO Box 2 F: Kaitaia 0441 E: [email protected] 2 Redan Road W: pkffa.co.nz Kaitaia Eddie Aickin Eddie Aickin [email protected] Kerikeri PKF Poutsma Lemon Limited T: Hobson Avenue F: PO Box 81 E: [email protected] Kerikeri W: pkfpl.co.nz Jack Poutsma [email protected] PKF International Directory

151 New Zealand - Nicaragua Paihia PKF Poutsma Lemon Limited T: Williams Road F: PO Box 16 E: [email protected] Paihia 0247 W: pkfpl.co.nz Paihia, DX AA21502 Jack Poutsma Jack Poutsma [email protected] Palmerston North PKF Rutherfords Limited T: Broadway Avenue F: Palmerston North, 4410 E: [email protected] W: pkfr.co.nz Postal Address: PO Box 35 Palmerston North, 4440 Chris Lamb Ewen Kirkcaldie [email protected] [email protected] Wellington PKF Martin Jarvie T: rd Floor, 85 The Terrace F: Wellington, 6015 E: [email protected] W: pkfmartinjarvie.co.nz Postal Address: P O Box 1208 Wellington, 6140 David Hulston Graham T Langridge Paolo Ryan NICARAGUA Time Zone GMT-6 +DST Dial in code 505 Dial out code 00 Robert A Elms Robert A Elms [email protected] [email protected] [email protected] paolo.ryan@@pkfmj.co.nz N Managua Guerra & Co T: Calle 27 de Mayo, Plaza Inter 2 c. F: Oeste Edificio La Merced E: [email protected] Managua W: pkfnicaragua.com.ni Aldo Eli Guerra L Aldo Eli Guerra L [email protected] PKF International Directory 139

152 Niger - Nigeria NIGER Time Zone GMT+1 Dial in code 227 Dial out code 009 Niamey PKF T: Quartier Terminus F: BP E: [email protected] Niamey Victor Jean Louis Perrin Peter Andrew Nelson AntoineTéyi Lawson [email protected] [email protected] NIGERIA Time Zone GMT+1 Dial in code 234 Dial out code 009 Lagos PKF Professional Services T: / Toloye House F: Ikorodu Road / E: [email protected] 1A Okupe Estate Maryland Lagos Postal Address: GPO 2047 Marina Lagos Nigeria N Abiodun Olumide Ariyibi Tajudeen Adegboyega Akande Tajudeen Adegboyega Akande [email protected] [email protected] Abuja PKF Professional Services T: NACRDB Plaza (4th Floor) F: Independence Way E: [email protected] Central Business district Abuja, FCT Postal Address: PO Box 2071 Garki, Abuja O P S Adaji Tajudeen Adegboyega Akande [email protected] 140 PKF International Directory

153 Nigeria Bauchi PKF Professional Services T: Floor 2, Giwo House F: Ahmadu Bello Way E: [email protected] Bauchi Samuel I Ochimana Tajudeen Adegboyega Akande [email protected] Jos PKF Professional Services T: Lennap House F: Government Secretariat Layout, Jos E: [email protected] O P S Adaji Tajudeen Adegboyega Akande [email protected] Kaduna PKF Professional Services T: /19 Ahmadu Bello Way F: Kaduna E: [email protected] Postal Address: PO Box 117 Kaduna, Nigeria Isa Yusufu Tajudeen adegboyega Akande [email protected] [email protected] Kano PKF Professional Services T: , Gidan Shehu Ahmed F: , Bank Road, Kano E: [email protected] Geoffrey C Orah Tajudeen Adegboyega Akande [email protected] Minna PKF Professional Services T: Federal Mortgage Bank Building F: 'F' Layout E: [email protected] Bosso Road, Minna N Tajudeen Adegboyega Akande Zaria PKF Pannell Kerr Forster T: Gaskiya Building F: Gaskiya Road, Zaria E: [email protected] Tajudeen Adegboyega Akande PKF International Directory 141

154 Norway - Oman NORWAY Time Zone GMT+1 +DST Dial in code 47 Dial out code 00 Oslo PKF Revisjon AS T: Bogstadveien 27B F: Oslo E: [email protected] 0355 W: pkf.no Rune Jalving Vibeke Jeanette Lunde Jan Olaf Poulsen Jan Olaf Poulsen Steinar Farstad [email protected] [email protected] [email protected] [email protected] OMAN (SULTANATE OF) Time Zone GMT+4 Dial in code 968 Dial out code 00 Muscat PKF The Consulting House - Oman T: Muscat F: TBC E: [email protected] W: pkf-tch.com/ Sven Peter Gade John Alexander John Alexander [email protected] [email protected] N O Muscat RSM & Co T: Suites F: Hatat House E: [email protected] Wadi Adai W: rsmoman.com Ruwi Muscat Postal Address: PO Box 1171 Ruwi Postal Code 112 Percy R Bhaya Percy R. Bhaya [email protected] Ansarhusein H Merchant [email protected] Zarir J Patwa [email protected] Stanislaus D Pereira [email protected] 142 PKF International Directory

155 Panama - Papua New Guinea PANAMA Time Zone GMT-5 Dial in code 507 Dial out code 00 Panama Avila y Asociados, S. A. T: Urb, Obarrio F: Calle Abel Bravo Y#60 E: [email protected] Duplex #4 W: pkfpanama.com Panama Panama Javier Avila F Tomas Chen Marisela De Ruiz Jorge Avila Jorge Avila [email protected] [email protected] [email protected] [email protected] PAPUA NEW GUINEA Time Zone GMT+10 Dial in code 675 Dial out code 05 Port Moresby Guinn PKF T: Section 15, Lot 15 F: Bernal St E: [email protected] Port Moresby 121 Port Moresby National Capital District, 121 Postal Address: PO Box 569 Port Moresby Port Moresby National Capital District, 121 David Guinn Mount Hagen Guinn PKF T: Section 11, Lot 6 F: Pailimp Road E: [email protected] (use for courier mail) Mount Hagen Western Highlands Province, 281 P Postal Address: PO Box 158, Mt Hagen Western Highlands Province Papua New Guinea, 281 David Guinn David Guinn [email protected] PKF International Directory 143

156 Paraguay - Peru PARAGUAY Time Zone GMT-4 +DST Dial in code 595 Dial out code 00 Asuncion Controller Contadores & Auditores T: de Mayo Nº 563 F: Esquina General Diaz E: [email protected] Edificio "La Encarnacion" W: pkf-controller.com.py 3 4, 11 y 13 Pisos Asuncion, Central 1231 Raquel Agüero Javier Rojas Sosa Gloria Sanguines Walter E Hermosa Walter E Hermosa [email protected] [email protected] [email protected] [email protected] PERU Time Zone GMT-5 Dial in code 51 Dial out code 00 Lima Vila Naranjo y Asociados T: Av. Paseo de la República No F: Lima, 27 E: [email protected] W: pkfperu.com Wilfredo Chinchay Waldo Lucho Enrique Vila Naranjo Emilio Vila Naranjo Emilio Vila Naranjo [email protected] [email protected] [email protected] [email protected] P 144 PKF International Directory

157 Poland POLAND Time Zone GMT+1 +DST Dial in code 48 Dial out code 00 Warsaw PKF Consult Sp. z.o.o. T: (Capital Group Dominant Company) F: ul. Elbląska 15/17 E: Warsaw, W: pkfconsult.pl Mr Mariusz Kuciński Mrs Anna Urbańska-Albero PKF Consult Capital Group offices are also in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań, Jelenia, Góra, Opole. Warsaw PKF Audyt Sp. z.o.o T: (Audit Services) F: ul. Elbląska 15/17 E: Warsaw, W: pkfconsult.pl Mr Marek Wojciechowski Mrs Justyna Adamska Mrs Ewa Ogryczak Also with offices in: Łódź, Gdańsk, Katowice, Rzeszów, Wrocław, Poznań. Warsaw PKF Centrum Rachunkowości Sp. z.o.o T: (Accounting Services) F: ul. Elbląska 15/17 E: Warsaw, W: pkfconsult.pl Also with offices in: Łódź, Gdańsk, Opole. Mrs Mirosława Cienkowska Warsaw PKF Tax Sp z.o.o T: (Tax Services) F: ul. Elbląska 15/17 E: Warsaw, W: pkfconsult.pl Also with office in Katowice. Mrs Agnieszka Chamera P Warsaw PKF Grupa Konsultingowa Sp z.o.o T: (Consultancy Services) F: ul. Elbląska 15/17 E: [email protected] Warsaw, W: pkfconsult.pl Also with offices in: Jelenia, Góra. Mr Piotr Urbański PKF International Directory 145

158 Portugal PORTUGAL Time Zone GMT+0 +DST Dial in code 351 Dial out code 00 Lisbon (Business Support Services and Consultancy) PKF II Portugal Lda. T: Edifício Atrium Saldanha F: Praça Duque de Saldanha E: 4º Piso W: pkf.pt Letras H e O Lisbon Nuno Justo António T Nunes Paulo G Rodrigues Henrique Camões Serra José de Sousa Santos José de Sousa Santos [email protected] [email protected] [email protected] [email protected] [email protected] Lisbon PKF SI, SA T: (IT Consultancy) F: Edifício Atrium Saldanha E: [email protected] Praça Duque de Saldanha W: pkf.pt 4º Piso Letras H e O Lisbon Nuno Miguel Cruz Neves José de Sousa Santos José de Sousa Santos [email protected] [email protected] P 146 PKF International Directory

159 Portugal - Puerto Rico Lisbon PKF & Associados, SROC T: Lda (Audit) F: Edifício Atrium Saldanha E: [email protected] Praça Duque de Saldanha - 4º Piso Letras H e O Lisbon Celia Custodio Miguel Damas Paulo Gamboa Daniel Guerreiro José Parada Ramos Henrique Camões Serra José de Sousa Santos José de Sousa Santos [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Oporto PKF II Portugal Lda. T: Av. da Boavista F: nº 3521 E: [email protected] sala 507 W: pkf.pt Oporto Miguel Damas Vitor Maia José de Sousa Santos José de Sousa Santos [email protected] [email protected] [email protected] PUERTO RICO Time Zone GMT-4 Dial in code 1 Dial out code 011 San Juan PKF, LLP T: Muñoz Rivera Avenue F: Suite 304 E: [email protected] San Juan W: pkfpr.com P Edwin E Torres Castro Juan José Garcia-Rodriguez Juan José García-Rodriguez [email protected] [email protected] PKF International Directory 147

160 Qatar - Romania QATAR Time Zone GMT+3 Dial in code 974 Dial out code 00 Doha PKF LLC T: Ajlan Building F: Bin Omran Street E: [email protected] Doha, State of Qatar W: pkf.com.qa PO Box Walid Saadi Walid Saadi [email protected] Consulting Firm Only ROMANIA Time Zone GMT+2 +DST Dial in code 40 Dial out code 00 Bucharest PKF Finconta SRL T: th, Albesti Street F: District 2 E: [email protected] Bucharest, W: finconta.ro Marilena Pintican Florentina Susnea [email protected] Bucharest Consultor T: Intr. Vladimir Streinu Street F: District 2 E: [email protected] Bucharest, W: pkfconsultor.ro Eugenia Bolovan Andreea Tudose Adrian Marghescu [email protected] [email protected] [email protected] Q R Timisoara PKF Econometrica T: Street 3 August 1919 F: Nr 9, Ap. 1 E: [email protected] Timisoara W: econometrica.pkf.ro Timis, Anca Mataragiu Carmen Mataragiu [email protected] Anca Cristina Mataragiu 148 PKF International Directory [email protected]

161 Russia RUSSIA (THE RUSSIAN FEDERATION) Time Zone GMT+3 +DST Dial in code 7 Dial out code 810 Kazan FBK Povolzhje T: Yamashev Avenue F: P O Box 134 E: [email protected] Kazan W: acg-pkf.ru Tatarstan Nail Diarov Nicolay Procudanov Dina Sitdikova Tatyana Yusupova Malashina Ksenia Sergey Nikiforov [email protected] [email protected] [email protected] [email protected] [email protected] Moscow PKF FBK T: /1, bld. 2AB F: Myasnitskaya Street E: [email protected] Moscow W: fbk.ru Askold Birin Sergey Lomize Igor Nikolaev Stanislav Novikov Nadezhda Orlova Valeria Polyakova Elena Proskurnya Sergey Pyatenko Elena Sarafanova Alexey Smirnov Irina Sukhova Alexey Terekhov Andrey Tikhonovsky Yulia Zaitseva Evgenia Baltag Sergey Shapiguzov [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] R PKF International Directory 149

162 Russia - Saudi Arabia St Petersburg MCD T: , Building A F: Aptekarskaya Embankment E: [email protected] St. Petersburg W: mcd-pkf.com Raisa Filatova Artur Gazaryan Anna Gornaya Nadezhda Ilina Yana Krivoruchkina Larissa Romanovskaya Olga Svinina Artem Vakkilaynen Yuri Voropaev Yuri Voropaev [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] RWANDA Time Zone GMT+2 Dial in code 250 Dial out code 00 Kigali PKF Rwanda T: F: Nyarutarama Road E: pkfkgl@rw:pkfea.com P.O. Box 341 W: pkfea.com Kigali Rupam Bhatia Murtuza Dalal Murtuza Dalal [email protected] [email protected] SAUDI ARABIA Time Zone GMT+3 Dial in code 966 Dial out code 00 R S Dammam Abdul Aziz Almogren T: (Chartered Accountants) F: Shaflout Business Center E: [email protected] 4th Floor, Office No 403/404 PO Box Dammam Eastern Province - Dammam Zuhair Al Fayoumi Zuhair Al Fayoumi [email protected] 150 PKF International Directory

163 Saudi Arabia - Senegal Jeddah PKF The Consulting House - T: Saudi Arabia F: P O Box 4579 E: [email protected] Jeddah W: pkf-tch.com Sven Peter Gade Motasim F Hajaj John Alexander John Alexander [email protected] [email protected] [email protected] Riyadh Abdul Aziz Almogren T: (Chartered Accountants) F: Al Rail Busines Center E: [email protected] First Floor Room No 116 Riyadh PO Box Riyadh Zuhair Al Fayoumi Zuhair Al Fayoumi [email protected] SENEGAL Time Zone GMT+0 Dial in code 221 Dial out code 00 Dakar Fideca T: Avenue Carde F: Dakar E: [email protected] BP 1005 Oumar Sambe Oumar Sambe [email protected] S PKF International Directory 151

164 Sierra Leone - Singapore SIERRA LEONE Time Zone GMT+0 Dial in code 232 Dial out code 00 Freetown PKF T: / Regent House F: Wilberforce Street E: [email protected] Freetown Postal Address: PO Box 575 Freetown Sierra Leone Samuel Abayomi Noldred Joe Thomas / Joe Thomas [email protected] [email protected] SINGAPORE Time Zone GMT+8 Dial in code 65 Dial out code 001 Singapore PKF-CAP LLP T: / Robinson Road F: E: [email protected] Singapore W: pkfsingapore.com Michael Chin Eng Kian Lee Roy Lim Siew Inn Pong Sajjad Akhtar Michael Chin / Sajjad Akhtar [email protected] [email protected] [email protected] [email protected] [email protected] S 152 PKF International Directory

165 Slovak Republic - Slovenia SLOVAK REPUBLIC Time Zone GMT+1 +DST Dial in code 421 Dial out code 00 Bratislava PKF Slovensko S. R. O T: Apollo Business Center F: Prievozska 2/A E: [email protected] Bratislava W: pkf.sk Richard Clayton Budd Richard Clayton Budd Stefan Kardos [email protected] [email protected] Kosice PKF Slovensko S. R. O T: Letna 45 F: Kosice E: [email protected] W: pkf.sk Richard Clayton Budd Stefan Kardos [email protected] Prievidza PKF Slovensko S. R. O T: Nabrezie Sv. Cyrila 47 F: Prievidza E: [email protected] W: pkf.sk Vladimir Pastierik Richard Clayton Budd Stefan Kardos [email protected] [email protected] SLOVENIA Time Zone GMT+1 +DST Dial in code 386 Dial out code 00 Ljubljana Renoma T: Kamniska ulica 25 F: Ljubljana E: [email protected] SI W: renoma.si S Marko Kolesa [email protected] Marjan Habjan Primoz Pecnik [email protected] [email protected] PKF International Directory 153

166 South Africa SOUTH AFRICA Time Zone GMT+2 Dial in code 27 Dial out code 09 Bloemfontein PKF (Bloemfontein) Inc T: First Avenue F: Westdene E: Bloemfontein W: pkf.co.za Free State 9301 Postal Address: PO Box Willows Bloemfontein Free State 9320 Sarah Coetzee Jacobus Kritzinger Guillaume Oberholster Cobus Kritzinger Walter Blake [email protected] [email protected] [email protected] [email protected] Cape Town PKF (Cpt) Inc. T: st and 22nd Floors F: Long Street E: [email protected] Cape Town W: pkf.co.za Western Province 8001 Postal Address: PO Box 7498 Roggebaai 8012 S Michael J Betts Stephan Cillié David L Cohen Heleen Goussard Bradley Jackson Ebrahim F Rooknodien Neil I Strybis Bernard van der Walt Yolanda Weaver-Sasman Justin M Nield [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 154 PKF International Directory

167 South Africa Durban PKF Durban T: nd Floor F: on Palm Boulevard E: Gateway W: pkf.co.za Durban KwaZulu Natal 4319 Postal Address: PO Box 1858 Durban KwaZulu Natal 4000 Garth J Adendorff Richard C Alcock Robert C Boulle Keith J Dall Paul S Gering Kevin Gertenbach Raoul J Kelly Tania C Marti-Warren Neil McHardy Gareth J Morgan Gerry J Nijhuis Ahmed E Paruk Dhangee Puran Mariëtte Schroeder Peter J Duncan Peter J Duncan [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] George PKF (George) Incorporated T: Cradock Street F: George E: [email protected] 6529 W: pkf.co.za Postal Address: Private Bag X6544 George 6530 Cobus Goosen Jaco Hugo Charles Minie Charles Minie [email protected] [email protected] [email protected] S PKF International Directory 155

168 South Africa Johannesburg PKF (Jhb) Inc T: Wierda Road West F: Wierda Valley E: Johannesburg W: pkf.co.za Gauteng 2196 Postal Address: Private Bag X10046 Sandton 2146 Isaac G Abbott Paul Badrick Jeffrey M Borowitz Garron M Chaitowitz Duncan Church Michelle da Costa Eugene du Plessis Ben Frey Andrew J Hannington Done Howell Rudi Huiskamp Sone Kock Robert J Lawson Norma Passmore Theunis Schoeman Ann van den Berg Louis van Manen Ian Vorster Andrew Hannington [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Port Elizabeth PKF (Port Elizabeth) Inc T: PKF House F: Newton Street E: [email protected] Newton Park W: pkf.co.za Port Elizabeth 6045 Postal Address: PO Box 7606 Newton Park Port Elizabeth Eastern Cape 6055 S Lee Battle Mark C Daverin Anthony J C Reid David J Robertson Lorna van Goeverden Ian G Whittal David Robertson [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 156 PKF International Directory

169 South Africa - Spain Pretoria PKF PTA T: (PKFPTA) Erasmus Forum A F: Rigel Avenue South E: [email protected] Erasmusrand W: pkf.co.za Pretoria Gauteng, 0181 Postal Address: Private Bag X4 Hatfield Pretoria Gauteng, 0028 Hannes Grobler Manoj Manilal Sanjay Ranchhoojee Ajith Salickram Jean-Pierre Tromp Sanjay Ranchhoojee [email protected] [email protected] [email protected] [email protected] [email protected] Welkom PKF (Welkom) Inc T: Mylacor Chambers F: Argon Street E: [email protected] Welkom, 9460 W: pkf.co.za Postal Address: PO Box 604 Welkom 9460 Elsabe De Jonge Roland H Heiriss Roland H Heiriss [email protected] [email protected] SPAIN Time Zone GMT+1 +DST Dial in code 34 Dial out code 00 Barcelona PKF - Audiec SAP T: Av. Diagonal 612, 7-11 F: Barcelona E: [email protected] W: pkf.es Félix Pedrosa S Félix Pedrosa [email protected] Carles Ginesta Dolors Magrí Félix Pérez Alex Tarré [email protected] [email protected] [email protected] [email protected] PKF International Directory 157

170 St Kitts - Switzerland ST KITTS Time Zone GMT-4 Dial in code 1 Dial out code 11 Basseterre Pannell Kerr Forster T: Independence House F: North Independence Square E: [email protected] Basseterre, St Kitts W: pkf.com Omax A E Gardner Wilbur A Harrigan [email protected] Omax A E Gardner ST LUCIA Time Zone GMT-4 Dial in code 1 Dial out code 011 Castries PKF Professional Services T: Adjodha Building F: Laborie Street, Castries, WI E: [email protected] Postal Address: P O Box 201, Castries Wendell Skeete J Wendell Skeete [email protected] SWITZERLAND Time Zone GMT+1 +DST Dial in code 41 Dial out code 00 Geneva SCF Revision SA T: Route des Acacias 54 F: Carouge E: [email protected] 1227 W: scfid.ch Postal Address: Route des Acacias 54 Carouge, Switzerland, CH-1227 S Sophie Bonaguro Olivier Volper Jean-Claude Roder Jean-Claude Roder [email protected] [email protected] [email protected] Also in: Bienne, Fribourg, Lausanne, Moutier, Sion, Vevey 158 PKF International Directory

171 Switzerland Lugano PKF Certifica SA T: Via Pretorio 9 F: Lugano E: [email protected] 6900 W: pkfcertifica.ch Claudio Massa Claudio Massa [email protected] Lugano PKF Tax Consulting SA T: Via Pretorio 9 F: Lugano E: [email protected] 6900 W: pkftax.ch Donato Cortesi Claudio Massa [email protected] Zurich PKF Wirtschaftsprüfung AG T: Lavaterstrasse 40 F: PO Box 1929 E: [email protected] Zurich W: pkf.ch CH-8027 Bruno Zehnder Daniel Carotta Daniel Carotta [email protected] [email protected] Audit company Zurich PKF Consulting AG T: /75 Lavaterstrasse 40 F: PO Box 1929 E: [email protected] Zurich W: pkf.ch CH-8027 Bruno Zehnder Also in Zug Daniel Carotta Daniel Carotta [email protected] [email protected] S PKF International Directory 159

172 Taiwan - Tanzania TAIWAN Time Zone GMT+8 Dial in code 886 Dial out code 2 Taipei PKF Taiwan T: F No 118 F: Shyng Shann Road E: [email protected] Neihu, Taipei, W: pkf.com.tw Frank Lin Frank Lin [email protected] Kaohsiung PKF Taiwan T: F- 2, No 8 Min Chuan 2nd Road F: Kaohsiung 806 E: [email protected] Taiwan W: pkf.com.tw Kaohsiung, 806 Ronnie Chang Ronnie Chang [email protected] Taichung PKF Taiwan T: No. 72, Wu Chuan 1st Street F: Taichung 403 E: [email protected] Taiwan Taichung, 403 Ronnie Chang Ronnie Chang [email protected] TANZANIA Time Zone GMT+3 Dial in code +255 Dial out code 00 T Dar-es-Salaam PKF Tanzania T: /7 9th Floor F: Amani Place E: [email protected] Ohio Street W: pkfea.com PO BOX Dar-es-Salaam Sujata Jaffer Sujata Jaffer [email protected] Sunirmal Mitra Abdul Samji 160 [email protected] [email protected] PKF International Directory

173 Togo - Tunisia TOGO Time Zone GMT+0 Dial in code 228 Dial out code 00 Lomé PKF S.A.R.L T: Boulevard du 13 Janvier F: Lomé E: [email protected] 01 BP 2806 W: pkf-tg.com Postal Address: B.P Lomé, Togo Peter Andrew Nelson Victor Jean Louis Perrin Peter Andrew Lawson Yawo F Djidotor Yawo F Djidotor [email protected] [email protected] [email protected] [email protected] TRINIDAD & TOBAGO Time Zone GMT-5 Dial in code 1868 Dial out code 01 Port of Spain PKF Chartered Accountants and T: Business Advisors F: Belmont Circular Road E: [email protected] Belmont, Port of Spain Renee-Lisa Philip Michael G. Toney Ainsley A. Mark Ainsley A. Mark [email protected] [email protected] [email protected] TUNISIA Time Zone GMT+1 +DST Dial in code 216 Dial out code 00 Tunis Lassad Marwani & Co T: Centre Ines F: Rue Azzouz Rebai E: [email protected] Tunis, El Manar II, 2092 W: pkftunisie.com T Lassaad Marouani Lassaad Marouani [email protected] Faical Daoud Walid Negra [email protected] [email protected] PKF International Directory 161

174 Uganda - United Arab Emirates UGANDA Time Zone GMT+3 Dial in code 256 Dial out code 00 Kampala PKF Uganda T: Plot No 37, Yusuf Lule Road F: PO Box E: [email protected] Kampala W: pkfea.com Rupam Bhatia Charles Oguttu Ketan Shah Murtuza Dalal Murtuza Dalal [email protected] [email protected] [email protected] [email protected] UKRAINE Time Zone GMT+2 +DST Dial out code 00 Kiev AF "PKF Audit-Finance" LLC T: b Prorizna St F: Kiev E: [email protected] W: pkf.kiev.ua Sviatoslav Biloblovskiy Tatyana Medvedeva Oleksiy Pigasov Tatyana Sukhorukova Irina Kashtanova Irina Kashtanova [email protected] [email protected] [email protected] [email protected] [email protected] UNITED ARAB EMIRATES Time Zone GMT+4 Dial in code 971 Dial out code 00 Abu Dhabi PKF T: th Floor, The Blue Tower F: Suite 1501-A, Sh. Khalifa Street E: [email protected] Abu Dhabi W: pkfuae.com U Postal Address: PO Box 7479 Abu Dhabi B R Sudhir Graham Martins [email protected] B R Sudhir 162 [email protected] PKF International Directory

175 United Arab Emirates Dubai PKF T: Suite F: Al Maidan Tower 2 E: [email protected] Al Maktoum Street W: pkfuae.com Deira, Dubai ZZ1 1UA Postal Address: PO Box Dubai, ZZ1 1UA Ansar Merchant Stany Pereira Graham Martins Graham Martins [email protected] [email protected] [email protected] Dubai PKF The Consulting House T: Office 3.03 F: Arjaan Tower Offices E: [email protected] Dubai Media City W: pkf-tch.com Dubai Postal Address: PO Box Dubai Sven Peter Gade Motasim F Hajaj John Alexander John Alexander [email protected] [email protected] [email protected] Dubai Internet City Office PKF T: Dubai Internet City Office F: Office 120 E: [email protected] Building 10 W: pkfuae.com Dubai Internet City Dubai PO Box Ansar Merchant Stany Pereira Graham Martins Graham Martins [email protected] [email protected] [email protected] U PKF International Directory 163

176 United Arab Emirates - United Kingdom Jebel Ali PKF T: Lease Office Building 16 F: Office No 133 E: [email protected] First Floor W: pkfuae.com Jebel Ali Free Zone Dubai Postal Address: PO Box Dubai Ansar Merchant Stany Pereira Stany D Pereira Graham Martins [email protected] [email protected] [email protected] Sharjah PKF T: Golden Towers F: th Floor E: [email protected] Suite No W: pkfuae.com Al Buhaira Corniche Sharjah UAE Postal Address: PO Box 6207 Sharjah Ansar Merchant Stany Pereira Graham Martins Graham Martins [email protected] [email protected] [email protected] UNITED KINGDOM Time Zone GMT+0 +DST Dial in code 44 Dial out code 00 HEAD OFFICE U PKF (UK) LLP T: Farringdon Place F: Farringdon Road E: [email protected] London W: pkf.co.uk EC1M 3AP Ian Mills, Senior Partner Martin Goodchild, Managing Partner Calum Stewart, Finance Partner [email protected] [email protected] [email protected] 164 PKF International Directory

177 United Kingdom EAST ANGLIA REGION Great Yarmouth PKF (UK) LLP T: East Coast House F: Galahad Road E: Beacon Park W: pkf.co.uk Gorleston Great Yarmouth Norfolk NR31 7RU Nick Hallett, Assurance & Advisory Robert A Hawkins, Assurance & Advisory Matt Howard, Corporate Recovery Michael J Muskett Michael J Muskett [email protected] [email protected] [email protected] [email protected] Ipswich PKF (UK) LLP T: The Havens F: Ransomes Europark E: [email protected] Ipswich W: pkf.co.uk IP3 9SJ Graham Randall Michael J Muskett [email protected] David Eagles, Assurance & Advisory [email protected] Keith Ferguson, Assurance & Advisory [email protected] Peter Harrup, Tax [email protected] Marilyn Martin, Assurance & Advisory [email protected] David Merrygold, Corporate Recovery [email protected] Graham Randall, Assurance & Advisory [email protected] Norwich PKF (UK) LLP T: Cedar House F: Carrow Road E: [email protected] Norwich W: pkf.co.uk NR1 1HP Michael Muskett Michael J Muskett [email protected] Graham R Woodford, Assurance & Advisory [email protected] U PKF International Directory 165

178 United Kingdom MIDLANDS REGION Birmingham PKF (UK) LLP T: New Guild House F: Great Charles Street E: Queensway, Birmingham W: pkf.co.uk B3 2LX Ian J. Gould Nick M. Whitaker Malcolm R G Cook, Corporate Finance [email protected] Mark Davies, Consultancy [email protected] Ian J Gould, Corporate Recovery [email protected] Robert Hudson, Assurance & Advisory [email protected] David Liddell, Forensic Services [email protected] Simon Littlejohns, Tax [email protected] Sarah Moss, Tax [email protected] Toby Stephenson, Assurance & Advisory [email protected] Howard G Voisey, Assurance & Advisory [email protected] Birmingham - PKF Financial Planning Ltd PKF Financial Planning Ltd T: New Guild House F: Great Charles Street E: [email protected] Queensway, Birmingham W: pkf.co.uk England, B3 2LX Frank Williamson Frank Williamson [email protected] Derby PKF (UK) LLP T: Century House F: St James Court E: [email protected] Friar Gate, Derby W: pkf.co.uk DE1 1BT Gareth Singleton, Assurance & Advisory Gareth Singleton [email protected] Leicester PKF (UK) LLP T: Pannell House F: Charles Street E: [email protected] Leicester, LE1 1LD W: pkf.co.uk U Eddie Kerr Nick M Whitaker [email protected] Nish Bathia, Assurance & Advisory [email protected] Eddie Kerr, Corporate Recovery [email protected] Stephen King, Assurance & Advisory [email protected] Andrew Tiplady, Tax [email protected] 166 PKF International Directory

179 United Kingdom Lincoln PKF (UK) LLP T: St Hugh's F: Newport E: Lincoln W: pkf.co.uk LN1 3DN Jeff Kirkham Nick M Whitaker [email protected] Adrienne M Kerry, Assurance & Advisory [email protected] Jeff Kirkham, Assurance & Advisory [email protected] Nottingham PKF (UK) LLP T: Regent House F: Clinton Avenue E: [email protected] Nottingham W: pkf.co.uk NG5 1AZ Richard D Wilson Nick M Whitaker [email protected] Simon Browning, Tax [email protected] Paul J Ellis, Assurance & Advisory [email protected] Fraser Goodall, Tax [email protected] Roger Merchant, Assurance & Advisory [email protected] Lisa Topliss, Tax [email protected] Richard D Wilson, Assurance & Advisory [email protected] NORTH REGION Leeds PKF (UK) LLP T: Pannell House F: Queen Street E: [email protected] Leeds W: pkf.co.uk LS1 2TW Mark Lister Tim Entwistle [email protected] Billy Cairns, Tax [email protected] Paul M Clarke, Tax [email protected] Linda Cooper, Assurance & Advisory [email protected] Charles Escott, Corporate Recovery [email protected] Stuart Jessop,Tax [email protected] Mark Lister, Corporate Finance [email protected] Bob F McNaughton, Assurance & Advisory [email protected] Ian C Schofield, Corporate Recovery [email protected] U PKF International Directory 167

180 United Kingdom Liverpool PKF (UK) LLP T: Temple Square F: Temple Street E: [email protected] Liverpool W: pkf.co.uk L2 5RH Tim Entwistle Tim Entwistle [email protected] Mark Fairhurst, Forensic Services [email protected] Jane Jackson, Tax [email protected] Paula McGrath, Corporate Finance [email protected] Jon Newell, Corporate Recovery [email protected] Brian G Ricketts, Assurance & Advisory [email protected] Manchester PKF (UK) LLP T: Hardman Street F: Spinningfields E: [email protected] Manchester W: pkf.co.uk M3 3HF Kerry Bailey, Corporate Recovery Don Bancroft, Assurance & Advisory Ian Bingham, Tax Frank Cooke, Assurance & Advisory Matthew Gibson,Corporate Recovery Jason D Hiley, Management Consultancy Howard Hill, Business Intelligence Hilary Sharpe, Tax Mark Sykes, Assurance & Advisory Tim Entwistle Tim Entwistle [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Sheffield PKF (UK) LLP T: nd Floor F: Fountain Precinct E: [email protected] Balm Green W: pkf.co.uk Sheffield S1 2JA Michael E Shepherd U Tim Entwistle [email protected] Patrick Abel, Corporate Finance [email protected] Chris Humphreys, Tax [email protected] Rick Plews, Assurance & Advisory [email protected] Michael E Shepherd, Assurance & Advisory [email protected] 168 PKF International Directory

181 United Kingdom SCOTLAND Edinburgh PKF (UK) LLP T: Rothesay Place F: Edinburgh E: EH3 7SQ W: pkf.co.uk Alastair Rae, Assurance & Advisory Neil Whyte, Tax Martin Gill Martin Gill Glasgow PKF (UK) LLP T: Carlton Place F: Glasgow E: G5 9TH W: pkf.co.uk Bryan Jackson Martin Gill Charles Barnett, Assurance & Advisory Anne Buchanan, Corporate Recovery Bryan A Jackson, Corporate Recovery [email protected] David M Jenkins, Tax [email protected] Frank R Paterson, Assurance & Advisory [email protected] SOUTH WEST AND WALES REGION Bristol PKF (UK) LLP T: Pannell House F: Litfield Place E: [email protected] Clifton, Bristol, BS8 3LX W: pkf.co.uk Nick Buxton, Assurance & Advisory Neil Dimes, Assurance & Advisory Adrienne D J Lloyd, Medical Services Tony Stringer, Medical Services Neil Dimes Nick M. Whitaker [email protected] [email protected] [email protected] [email protected] [email protected] Cardiff PKF (UK) LLP T: Park Place F: Cardiff E: [email protected] CF10 3PD W: pkf.co.uk Denise Roberts, Tax Timothy D Smith, Assurance & Advisory Timothy D Smith Nick M. Whitaker [email protected] [email protected] [email protected] PKF International Directory 169 U

182 United Kingdom SOUTH REGION Alton PKF (UK) LLP T: Anstey Park House, Anstey Road F: Alton, Hampshire, GU34 2RL E: David Mead, Assurance & Advisory David Mead Guildford PKF (UK) LLP T: Pannell House F: Park Street, Guildford E: Surrey, GU1 4HN W: pkf.co.uk Mike Bridge, Assurance & Advisory Richard Faulkner, Assurance & Advisory Jon W M Hills, Tax Jeff Jeffries, Assurance & Advisory Peter Jun Tai, Tax Chris Latos, Corporate Recovery Valerie A Martin-Long, Medical Services Patrick Potter, Assurance & Advisory Rhodri Whitlock. Assurance & Advisory Mike Bridge Martin R Goodchild [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] London PKF (UK) LLP T: Farringdon Place F: Farringdon Road E: [email protected] London, EC1M 3AP W: pkf.co.uk Martin R Goodchild Martin R Goodchild [email protected] U Robert Barnard, Management Consultancy [email protected] Stuart Barnsdall, Assurance & Advisory [email protected] Stephen Bayfield, Corporate Finance [email protected] Richard S Bint, Assurance & Advisory [email protected] John Cassidy, Tax [email protected] Rosemary J Clarke, Assurance & Advisory [email protected] Stuart Collins, Assurance & Advisory [email protected] Charles Cox, Assurance & Advisory [email protected] David Dearman, Forensic Services [email protected] Timothy A Drew, Assurance & Advisory [email protected] Philip Fisher, Tax [email protected] John C Giles, Assurance & Advisory [email protected] John Gilligan, Corporate Finance [email protected] Robert Grant, Assurance & Advisory [email protected] Marios Gregori, Tax [email protected] Brian Hamblin, Corporate Recovery [email protected] Cath Hardaker, Management Consultancy [email protected] Jeff Harris, Corporate Finance [email protected] 170 PKF International Directory

183 United Kingdom - United States of America Patrick Harrison, Tax [email protected] Stephen Holgate, Corporate Recovery [email protected] Jason Homewood, Assurance & Advisory [email protected] Andrew Huddleston, Assurance & Advisory [email protected] Nicole Kissun, Assurance & Advisory [email protected] Leigh Lloyd-Thomas, Assurance & Advisory [email protected] Philip Long, Corporate Recovery [email protected] Hugh Mathew-Jones, Forensic Services [email protected] Ian Mathieson, Assurance & Advisory [email protected] Patrick McAllister, Management Consultancy [email protected] Ian Mills, Assurance & Advisory [email protected] Kirit Mistry, Management Consultancy [email protected] Philip Pallett, Management Consultancy [email protected] David J Pomfret, Assurance & Advisory [email protected] Tom Roberts, Management Consultancy [email protected] Murray Ross, Management Consultancy [email protected] Brian D Tash, Management Consultancy [email protected] Nick Warner, Tax [email protected] Richard Weighell, Assurance & Advisory [email protected] James Welch, Tax [email protected] Nick M Whitaker, Corporate Finance [email protected] London - PKF International PKF International Ltd T: Farringdon Place F: Farringdon Road E: [email protected] London, EC1M 3AP W: pkf.com Wolfgang Hofmann +49 (0) UNITED STATES OF AMERICA Time Zone GMT-6 to -8 +DST Dial in code 1 Dial out code 011 ALABAMA Birmingham Dent Baker & Company LLP T: Lakeshore Park Plaza F: Lakeshore Drive E: [email protected] Suite 300, Birmingham W: dentbaker.com Alabama, Postal Address: PO Box 59726, Birmingham Alabama, Michael E Baker Michael E Baker [email protected] James L Hart Dale A Prosch William O Whitt III [email protected] [email protected] [email protected] Mobile Smith, Dukes and Buckalew LLP T: Airport Blvd E: [email protected] Suite 101, Mobile W: sdbllp.com Alabama, U Mark Chapman [email protected] PKF International Directory 171

184 United States of America ARIZONA U Tucson Regier Carr & Monroe, LLP T: E. Broadway Boulevard F: Suite 501, Tucson E: [email protected] Arizona, W: rcmllp.com David B Barber Mark E Cowley O Brent Curry Judith A Robison Britton D Simmons Nicole T Simpson 172 Albert R Denny Albert R Denny [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] CALIFORNIA El Centro Hutchinson and Bloodgood LLP T: South Dogwood Avenue F: El Centro, California E: [email protected] W: hbllp.com Gary P Glud Carla Kuhns Donna Osborne Richard Preciado Sergio H Santos Sergio H Santos [email protected] [email protected] [email protected] [email protected] [email protected] Los Angeles Hutchinson and Bloodgood LLP T: North Brand Boulevard F: Suite 1600 Glendale E: [email protected] California, W: hbllp.com Postal Address: P.O. Box 1917 Glendale, California Michael Benneian Gary Carruthers Jenny Chen Jan Dankowski Bill Eckenrod John Hoyt Douglas Kawamura Sahak Loussinian Mica Miyamoto Elizabeth Moore Joseph Muriello Steve Nessen Richard Preciado Duane Sharpe Scott Suekawa Peter Weir Sergio H Santos [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory

185 United States of America Los Angeles PKF - California T: N. Brand Boulevard F: Suite 950, Glendale E: [email protected] CA, W: pkfla.com Georgette M Green Mark J Hennelly Rex H Poulsen Rex H Poulsen [email protected] [email protected] [email protected] Los Angeles Squar Milner, CPAs T: Wilshire Boulevard F: Suite 1221, Los Angeles E: [email protected] CA W: squarmilner.com Lew Thomashow Shelly Paialii Scott Burack Steve Milner Steve Milner [email protected] [email protected] [email protected] [email protected] Newport Beach Squar Milner, CPAs T: Newport Place Drive F: Third Floor, Newport Beach E: [email protected] CA W: squarmilner.com Steve Milner Sean Duggan [email protected] Steve Milner Ernest Miranda Craig Weaver Ron Williamson Adam Bullock Ahmed Hamdy Manny Trelles Scott Burack Kristi Oates Katherine Gough Ray Hermanson Gabe Torre Wendell Daniel Horace Hertz Sean Duggan Allen Goh Larry Smetana Steve Speier Alec Abbott Craig Weaver [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 173 U

186 United States of America San Diego Hutchinson and Bloodgood LLP T: Hazard Center Drive F: Suite 1150, San Diego E: California, W: hbllp.com Katherine Leonard Hanne LeLoup Richard Preciado Tanya Scott David M Thompson Stephen Throop Sergio H Santos [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] San Diego PKF - California T: Camino del Rio North F: Suite 500, San Diego E: [email protected] CA, W: pkfsandiego.com Robert Sporl Vlado Vucicevic Curt Welker Curt Welker [email protected] [email protected] [email protected] San Diego Squar Milner, CPAs T: Nobel Drive F: Suite 450, San Diego E: [email protected] CA W: squarmilner.com Rick Evans Keith Troutman David Cortney Michael Lorber Ken Kasianovitz Joe Perez Steve Milner Sean Duggan [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] U San Francisco PKF - California T: California Street F: Suite 1600, San Francisco E: [email protected] CA, W: pkfsf.com Ronald E Bersaglieri Ronald E Bersaglieri [email protected] Richard O'Leary 174 [email protected] PKF International Directory

187 United States of America San Jose Abbott, Stringham & Lynch, Inc. T: Leigh Avenue F: San Jose, California E: W: aslcpa.com Franceen Borrillo Sheba Dalaney Pam Hedblad Bill Melton Mark Sheffield Bob Simmons Rob Trammell Carol Wagner Ray Scheaffer Raymond Scheaffer Redlands Soren McAdam Christenson LLP T: Orange Tree Lane F: Suite 100, Redlands E: California W: smc-cpas.com Postal Address: PO Box 8010 Redlands California Gary L Christenson Ken Goddard Douglas R McAdam Lucia Powell Douglas R McAdam James L Soren Kirk G Stitt David P Tuttle Cindy R Watts Roger E Wadell Roger E Wadell [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Watsonville Hutchinson and Bloodgood LLP T: Aspen Way F: Watsonville E: [email protected] California, W: hbllp.com Sergio H Santos U Kenneth R Chappell [email protected] Lee Hanna [email protected] Christopher Codiga [email protected] Kari L McGee [email protected] Karen Semingson [email protected] PKF International Directory 175

188 United States of America COLORADO Fort Collins Sample & Bailey, CPAs, PC T: Shores Four, Suite 200 F: East Horsetooth Road E: Fort Collins, Colorado, W: sampleandbailey.com John Bailey Steve Collins Steve Gardner Denise Juliana Jerry Megilligan Jackie Meyer Roger Sample Vicki Sweet Denise Juliana Denise Juliana GEORGIA Alpharetta PKF Frazier & Deeter, LLC T: Preston Ridge Road F: Suite 375, Alpharetta E: Georgia, W: frazierdeeter.com David A Deeter Christopher E Etheridge Chris Kyriakakis Karen C Thurman Michael P Warren Seth McDaniel Seth McDaniel [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Atlanta PKF Frazier & Deeter, LLC T: Peachtree Street, NE F: Suite 1900, Atlanta E: [email protected] Georgia, W: frazierdeeter.com Seth McDaniel Seth McDaniel [email protected] U Andrew Burnett [email protected] David A Deeter [email protected] Ruth Bartlett [email protected] Barbara Borczak [email protected] Billy Daniel [email protected] D Shawn Fowler [email protected] James F Frazier Jr [email protected] William A Godshall [email protected] Jeremy D Jones [email protected] 176 PKF International Directory

189 United States of America Sean Lager Terri Lawson Jason Meadows Jeffrey (JR) Miller Wayne Reid Linda Schaeffer Jeffery J Seay Kris M Spain Jeremy Sperring Rhonda Striplin [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Atlanta Porter Keadle Moore, LLP (PKM) T: Peachtree Street NE F: Suite 1800 E: [email protected] Atlanta, Georgia W: pkm.com Terrence E Ammons Gregory T Foster Salvatore A Inserra Timothy A Keadle Sonny MacArthur H Phillip Moore, Jr Deborah J Sessions Arvil R Stanford David C Wood H Phillip Moore Jr Patrick A Tuley [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Atlanta - PKF NA PKF North America T: North Brown Road F: Suite 350 E: [email protected] Lawrenceville W: pkfna.org Georgia Job Dieleman Job Dieleman [email protected] HAWAII PKF Pacific Hawaii LLP T: Bishop Street, PH F: Honolulu W: pkfpacifichi.com Hawaii Lawrence M T Chew Patrick Oki Patrick Oki [email protected] [email protected] U PKF International Directory 177

190 United States of America ILLINOIS Chicago The Condon Group, Ltd. T: West Creek Drive F: Tinley Park E: Illinois, W: thecondongroup.com William J Hanley Lucy J Hoekema Culley J Summers William S Condon William S Condon [email protected] [email protected] [email protected] [email protected] Chicago PKF Chicago LLC T: an affiliate of Wolf & Company LLP F: S. Meyers Road E: [email protected] Suite 500 W: pkfchicago.com Oakbrook Terrace Oak Brook, Illinois, Joseph F Bigane III Philip C Czajkowski John C DeLand Joel R Dziedzic Jody A Gauthier Timothy D Johnson Vito G Loisi Steven F Lutz Thomas B Murtagh Russell L Romanelli Michael C Senko Barry L Shaw David R Siehoff Russell L Romanelli Keith A Friedlein [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Dixon PKF Wipfli LLP T: Commerce Towers F: E. First Street E: [email protected] Suite 200 W: wipfli.com Dixon Illinois U Rike Harrison Jay Mayer [email protected] 178 PKF International Directory

191 United States of America Freeport PKF Wipfli LLP T: W. Stephenson F: Freeport E: Illinois, W: wipfli.com Rike Harrison Jay Mayer Mendota PKF Wipfli LLP T: Meriden St F: Mendota E: Illinois, W: wipfli.com Rike Harrison Jay Mayer Rockford PKF Wipfli LLP T: Harrison Avenue F: Rockford E: Illinois, W: wipfli.com Rike Harrison Jay Mayer Sterling PKF Wipfli LLP T: East Third Street F: Sterling E: Illinois, W: wipfli.com Rike Harrison Jay Mayer KANSAS Wichita Regier Carr & Monroe, L.L.P. T: West Douglas Avenue F: Suite 100, Wichita, Kansas E: W: rcmllp.com Albert R Denny Albert R Denny [email protected] U O Brent Curry Gary A Freeman Marshal Hull Larry Sell [email protected] [email protected] [email protected] [email protected] PKF International Directory 179

192 United States of America MARYLAND Rockville Dembo, Jones, Healy T: Pennington & Marshall, PC F: Executive Boulevard E: Suite 900 W: djhpm.com Rockville Maryland James C Fielding, Jr Daniel B Geehreng James K Green Stanley R Jones Donald K Marshall Walter C Pennington Robert L Pillote, Jr Stanley M Sobel Robert J Tyrrell Michael R Mason Michael R Mason [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] MASSACHUSETTS Boston PKF, PC T: Franklin Street F: th Floor E: [email protected] Boston W: pkfboston.com MA, George B Janes Nick C Nickles Edward (Nick) C Nickles III [email protected] [email protected] Norwell PKF, PC T: Longwater Circle F: Suite 101 E: [email protected] Norwell W: pkfboston.com MA, U Robert V Dandrow III Nick C Nickles Edward (Nick) C Nickles III [email protected] [email protected] 180 PKF International Directory

193 United States of America MICHIGAN Detroit Clayton & McKervey, PC T: Town Center F: Suite 1800 E: Southfield, MI, W: claytonmckervey.com Margaret Amsden James T Biehl Donald H Clayton Robert J Dutkiewicz Timothy P Finerty Timothy J Hilligoss Suzanne Tuson Kevin H McKervey Kevin H McKervey [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] MINNESOTA Minneapolis PKF Wipfli LLP T: France Avenue South F: Suite 400, Minneapolis E: [email protected] Minnesota W: wipfli.com Rike Harrison Jay Mayer [email protected] Minneapolis Schechter Dokken Kanter T: Washington Avenue South F: Suite 1600, Minneapolis E: [email protected] Minnesota, W: sdkcpa.com Russell E Andrews William Belvedere Sandra L Budin Wendy Harden Ronald I Kelner David G Kiwus John A Lawson Richard L Ledin David S Marrinson Charles Selcer Eric R Wille Joseph D Kenyon Joseph D Kenyon [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] St Paul PKF Wipfli LLP T: Lexington Avenue F: Suite 201, St Paul E: [email protected] Minnesota W: wipfli.com Rike Harrison Jay Mayer [email protected] PKF International Directory 181 U

194 United States of America MISSOURI St Louis Mueller Prost PC T: Forsyth Blvd. F: Suite 1200, St Louis E: Missouri, W: muellerprost.com Jeanette L Bax-Kurtz Ralph E Crancer III Richard G Eberle Adam J Herman Michael J Prost David M Walther Douglas M Mueller Douglas M Mueller [email protected] [email protected] [email protected] Jr, [email protected] [email protected] [email protected] [email protected] St Louis Mueller Prost PC T: Executive Drive F: St Charles E: [email protected] Missouri, W: muellerprost.com John E Oeltjen Teri M Samples Douglas M Mueller Douglas M Mueller [email protected] [email protected] [email protected] NEVADA Las Vegas Johnson Jacobson Wilcox T: W Russell Road F: Las Vegas E: [email protected] Nevada, W: jjwcpa.com Kirk R Jacobson Laurie L Johnson Chris L Wilcox Gary M Johnson Gary M Johnson [email protected] [email protected] [email protected] [email protected] NEW JERSEY U Bridgewater EisnerAmper LLP T: Route 202 South F: Suite 500, Bridgewater E: [email protected] New Jersey, NJ W: eisneramper.com Michael Breit Michael Wolff PKF International Directory

195 United States of America Michael Aversa Dianne Batistoni Richard Cohen Paul Dougherty Joan D Uva Daniel Gibson Eli Hoffman Jack Meola Jack Nahama Kriste Naples-DeAngelo Timothy O Rourke David Politziner Terry Simonds David Smith Diane Wasser Michael Breit [email protected] Michael Wolff [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Edison EisnerAmper LLP T: Lincoln Highway F: P.O. Box 988, Edison E: [email protected] New Jersey, NJ W: eisneramper.com Gerard Abbattista Jim Alajbegu Andrew Barfuss Peter Bible David Capodanno Richard Cleaveland Howard Cohen Kenneth Croarkin Bridget Day Brian Downey Larry Gray Michael Hadjiloucas Kenneth Hirsch Robert Keane Jeffrey Kelson Howard Klein William Kraut Hayes MacArthur Alfonse Mattia Michael Mattia Michael McLafferty Christal McElroy Anthony Minnefor, Jr. Thomas Mulhare John O Donnell John Pennett Philip Politziner Richard Sackin Allen Wilen Paula Young Michael Breit Michael Wolff Michael Breit [email protected] Michael Wolff [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] PKF International Directory 183 U

196 United States of America Hackensack EisnerAmper LLP T: Court Plaza South F: Main Street, Hackensack E: New Jersey, NJ W: eisneramper.com Michael Breit Michael Wolff Michael Breit Michael Wolff Jeffrey Bacsik Richard Colloca Carolyn Dolci Mark Jurewicz Milton Kahn Hubert Klein Richard Lichtig Matthew Shmanske Livingston Sobel & Co LLC T: Eisenhower Parkway F: Suite 290, Livingston E: New Jersey, W: sobel-cpa.com Martin J Cutler Sally L Glick Gary H Hirsh Kenneth G Hydock Richard A Lafferty Michael LaForge Peter A Levy Ronald G Matan Brad E Muniz Darryl S Neier Jeffrey B Peskin Alan H Rosenzweig Harold R Sobel Glenn R Taylor Alan D Sobel Alan D Sobel [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] U Princeton EisnerAmper LLP T: Princeton Overlook F: Overlook Center E: [email protected] 2nd Floor, Princeton W: eisneramper.com New Jersey, NJ Michael Breit PKF International Directory

197 United States of America Michael Wolff Michael Breit Michael Wolff Michael Mattia Wall EisnerAmper LLP T: Monmouth Shores Corporate Park F: Outlook Drive E: Suite 201 W: eisneramper.com Wall Township New Jersey NJ Michael Breit Michael Wolff Michael Breit Michael Wolff John Genz Carmen Penta Wayne Tessler Anthony Faugno NEW YORK Melville EisnerAmper LLP T: Broadhollow Road F: Melville E: NY W: eisneramper.com Michael Breit Michael Wolff Eric Altstadter Arthur Drucker Michael Breit Michael Wolff U PKF International Directory 185

198 United States of America New York EisnerAmper LLP T: Third Avenue F: New York E: NY W: eisneramper.com Michael Breit Michael Wolff Michael Breit Michael Wolff U Jeffrey Allen Peter Alwardt Michael Aronow Marie Arrigo Jay Bakst Joel Barth Chris Bekmessian Maureen Blair David Blivaiss Michael Breit Fredric Burak David Cace Jeffrey Chazen Peter Cogan Gerald Cohen James Connors Leslie Danish Fred Dechowitz David Einhorn Paul Farber Tobias Feinerman David Fields Richard Fisher Julie Floch John Fodera John Forry Michael Gawley Hashim Ghadiali Neal Godt Stanley Goldberg Neil Goldenberg Bruce Gomberg Craig Goodman Nancy Grimaldi Sonny Gutkind Steven Guzik Jay Handwerker Robert Harrison Charles Hazelcorn Mark Isaac Brett James Aaron Kaiser Brian Karnofsky Bernard Kleinman Martin Knee Steven Kreit Gregory Kubikowski Michael Laveman 186 PKF International Directory

199 United States of America Mark Lee Lewis Leventhal Robert Levine Edward Lifshitz Brent Lipschultz Christopher Loiacono Michael Lopez Lester Marks D. Edward Martin Robert McMillan Michael McMurtry Peter Michaelson Richard Nachmias Dennis Neier Gerry O Beirne [email protected] Walter Pagano [email protected] Bruce Prager [email protected] Garth Puchert [email protected] David Ringer [email protected] Bruce Rosen [email protected] Gary Rosenberg [email protected] Sidney Schwartz [email protected] Vijay Shah [email protected] Cindy Shen [email protected] Kenneth Smith [email protected] Murray Solomon [email protected] Timothy Speiss timothy.speiss@eisneramper Lewis Stark [email protected] Joel Steinberg [email protected] Reynold Stupler [email protected] Peter Testaverde, Jr [email protected] Nicholas Tsafos [email protected] Charles Weinstein [email protected] Michael Weiss [email protected] Kenneth Weissenberg [email protected] Michael Wolff [email protected] Joel Zbar [email protected] Lawrence Zeff [email protected] Jon Zefi [email protected] Yan Zhang [email protected] New York PKF LLP T: Broadway F: New York E: [email protected] NY, W: pkfnewyork.com Clare E Cella Henry A Freire John M Haslbauer K Joseph Lee Leo Parmegiani Thomas Sorrentino Peter F Spiess Theo Vermaak John L Baldante John L. Baldante [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] U PKF International Directory 187

200 United States of America Westchester EisnerAmper LLP T: Gannett Drive F: White Plains E: [email protected] NY W: eisneramper.com Michael Breit Michael Wolff Michael Breit [email protected] Michael Wolff [email protected] Martin Blaustein [email protected] NORTH CAROLINA Charlotte Greer & Walker LLP T: West Trade Street F: Suite 1100 E: [email protected] Charlotte W: greerwalker.com North Carolina Charlie Greer Barry Leasure Jonathan Mangels Mike McNamara Jim Reichard Tony Smith Sandi Thorman Kevin Walker John M Norman John M Norman [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] U 188 PKF International Directory

201 United States of America OHIO Akron PKF Bober Markey Fedorovich, LLC T: Ridgewood Road F: Suite 300, Akron E: Ohio, W: bobermarkey.com Mark B Bober James M Bowen Cindy S Johnson Danielle Kimmell James E Merklin Dale A Ruther Richard C Fedorovich Richard C Fedorovich [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Cincinnati Barnes, Dennig & Co., Ltd. T: East Fourth Street F: Cincinnati E: [email protected] Ohio, W: barnesdennig.com Richard L Batterberry Alan E Bieber Bradley S Chaffin Chip Dennig James A Donnellon Adam G Feld Robert Ford Thomas J Groskopf Julie Hagen Steven P Hube Chad C Martin John Michel Cynthia C Padilla David L Phelps Jason P Rammes William J Cloppert William J Cloppert [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] OLKAHOMA Tulsa Regier Carr & Monroe, LLP T: South Toledo Avenue F: Tulsa, Oklahoma E: [email protected] W: rcmllp.com Albert R Denny U O Brent Curry James R Ogez [email protected] [email protected] PKF International Directory 189

202 United States of America PENNSYLVANIA Jenkintown EisnerAmper LLP T: West Avenue F: P O Box 458 E: [email protected] Jenkintown, PA W: eisneramper.com Michael Breit Michael Wolff Michael Breit [email protected] Michael Wolff [email protected] Patrick Boyle Roger Davis Charles Diegel Thomas Earley Steven Glueck Russell Gordon David Gruber Leon LaRosa, Jr Samuel Longo James Mack Gary Master Mark Master Frank Pileggi Edward Phillips Kenneth Plessner Stephen Raab Lori Reiner Dawn Rosoff Elliott Roth Jerry Shinfeld Michael Solomon Thomas Sulpizio, Jr Jay Weinstein Mitchell Wilf [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Philadelphia PKF Elko & Associates LLC T: West Baltimore Avenue F: Suite 210, Media E: [email protected] Pennsylvania, W: elkocpa.com Michael Pozielli Michael Pozielli [email protected] U Colleen Cooke-Varallo [email protected] Edward W Doran [email protected] Robert G Morlock [email protected] John J Nihill [email protected] M Deborah Pitt [email protected] Veronica M Plousis [email protected] Leonard V Santivas [email protected] Marc R Simmons [email protected] Richard J Thomas [email protected] 190 PKF International Directory

203 United States of America Philadelphia PKF Elko & Associates LLC T: Plymouth Road F: Suite 120 E: Plymouth Meeting W: elkocpa.com Pennsylvania Steven Scaduto Gregory D Stratoti Michael Pozielli Michael Pozielli [email protected] [email protected] [email protected] RHODE ISLAND Providence Sansiveri, Kimball & Co LLP T: Dorrance Street F: Providence E: [email protected] Rhode Island W: sansiveri.com Craig M Bilodeau Michael A DeCataldo M Douglas Fay David A Gobeille Joseph A Mansour, Jr John J McNamee John L Pucci Joseph H Kimball, Jr Joseph H Kimball, Jr. [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Newport Sansiveri, Kimball & Co LLP T: America's Cup Avenue F: Newport E: [email protected] Rhode Island W: sansiveri.com John L Pucci Joseph H Kimball, Jr [email protected] Westerly Sansiveri, Kimball & Co, LLP T: Mastuxet Professional Park F: Airport Road E: [email protected] Westerly W: sansiveri.com Rhode Island U Joseph H Kimball, Jr PKF International Directory 191

204 United States of America SOUTH CAROLINA Clinton SwaimBrown PA T: Hampton Avenue F: P.O. Box 299, Clinton E: South Carolina, W: swaimbrown.com J Jay Peay Charles E Brown [email protected] Spartanburg SwaimBrown PA T: East St. John Street F: Spartanburg E: [email protected] South Carolina W: swaimbrown.com Postal Address: PO Box 6404 Spartanburg South Carolina James F Joyner III J Scott Keim Michael N Swaim Charles E Brown Charles E Brown [email protected] [email protected] [email protected] [email protected] TEXAS Houston Pannell Kerr Forster of Texas, P.C. T: San Felipe F: Suite 2400, Houston E: [email protected] Texas, W: pkftexas.com Kenneth J Guidry Kenneth J Guidry [email protected] U Brian Baumler [email protected] Sonia M Freeman [email protected] Edward N Goldsberry [email protected] Byron M Hebert [email protected] Ron W Kaiser [email protected] Frank Landreneau [email protected] Marty Lindle [email protected] Karen Love [email protected] Gregory S Price [email protected] Dan Ramey [email protected] James M Streets [email protected] Michael Veuleman [email protected] Gary J Voth [email protected] J Del Walker [email protected] 192 PKF International Directory

205 United States of America VIRGINIA Newport News Witt Mares PLC T: Town Center Drive F: Suite 900, Newport News E: Virginia, W: wittmares.com Mary Aldrich Thomas R Brooks Michael S Haigh Maria B Marston Joseph S Mastaler, Jr Albert S White III Jackie H White Alan S Witt Alan S Witt [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Norfolk Witt Mares PLC T: West Main Street F: Suite 1150, Norfolk E: [email protected] Virginia, W: wittmares.com John M Murray Brian Windley Alan S Witt Alan S. Witt [email protected] [email protected] [email protected] Richmond Witt Mares PLC T: Westerre Parkway F: Suite 200, Richmond E: [email protected] VA, W: wittmares.com Craig Ascari Edward T Blair Thomas B Healy James V Poti Michael P Straus Alan S Witt Alan S. Witt [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Williamsburg Witt Mares PLC T: Courthouse Street F: Suite 200, Williamsburg E: [email protected] Virginia, W: wittmares.com David E Bush Richard G Smith Alan S. Witt Alan S. Witt [email protected] [email protected] [email protected] PKF International Directory 193 U

206 United States Of America Fairfax Witt Mares PLC T: Eaton Place F: Suite 440, Fairfax E: VA, W: pkfwittmares.com Joseph S Mastaler, Jr. Kevin F Reilly Alan S Witt Alan S. Witt [email protected] [email protected] [email protected] WASHINGTON Seattle-Tacoma-Bellevue Sweeney Conrad, PS T: th Avenue NE F: Suite 200, Bellevue E: [email protected] Washington, W: sweeneyconrad.com Bruce Burks Randy Coles John Forrest Jocelyn Hanson David Miniken Lori Russell Michael Sweeney Wende Wadsworth Dennis A Conrad Dennis A. Conrad [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] Spokane PKF Wipfli LLP T: E Rowan F: Spokane, Washington E: [email protected] W: wipfli.com Rike Harrison Jay Mayer [email protected] WISCONSIN U Appleton PKF Wipfli LLP T: E. Enterprise Ave F: Suite 500 E: [email protected] Appleton W: wipfli.com Wisconsin Rike Harrison Jay Mayer [email protected] PKF International Directory

207 United States Of America Eau Claire PKF Wipfli LLP T: Oakwood Hills Pkwy F: Eau Claire E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer Green Bay PKF Wipfli LLP T: Security Blvd. F: Green Bay E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer La Crosse PKF Wipfli LLP T: Copeland Ave F: Suite 301, La Crosse E: [email protected] Wisconsin, W: wipfli.com Rike Harrison Jay Mayer [email protected] Madison PKF Wipfli LLP T: W. Beltline Hwy. F: Suite 401, Madison E: [email protected] Wisconsin, W: wipfli.com Rike Harrison Jay Mayer [email protected] Marshfield PKF Wipfli LLP T: S. Cherry Ave. F: No. 4 Marshfield E: [email protected] Wisconsin, W: wipfli.com Rike Harrison Jay Mayer [email protected] Menomonie PKF Wipfli LLP T: Stout Rd. F: Menomonie E: [email protected] Wisconsin, W: wipfli.com U Rike Harrison Jay Mayer [email protected] PKF International Directory 195

208 United States Of America Milwaukee PKF Wipfli LLP T: Innovation Drive F: Suite 250, Milwaukee E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer Rice Lake PKF Wipfli LLP T: N. Main Street, Rice Lake E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer Rhinelander PKF Wipfli LLP T: A W. Davenport St. F: Rhinelander E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer Wausau PKF Wipfli LLP T: Scott St. F: Suite 400, Wausau E: Wisconsin, W: wipfli.com Rike Harrison Jay Mayer OFFICES OF PKF CONSULTING INC (USA) Atlanta, Georgia PKF Hospitality Research T: Lenox Road F: Suite 720 E: Atlanta W: pkfc.com GA, U R Mark Woodworth Mark Woodworth Thomas E Callahan [email protected] [email protected] 196 PKF International Directory

209 United States Of America Atlanta, Georgia PKF Consulting Inc T: Lenox Road F: Suite 720 E: Atlanta, GA, W: pkfc.com R Mark Woodworth Mark Woodworth Thomas E Callahan [email protected] [email protected] Boston, Massachusetts PKF Consulting Inc. T: Federal Street F: th Floor E: [email protected] Boston, MA, W: pkfc.com Reed Woodworth Reed Woodworth Thomas E Callahan [email protected] [email protected] Bozeman, Montana PKF Consulting Inc. T: East Main Street F: Suite 322 E: [email protected] Bozeman, MT, W: pkfc.com Chris Kraus Chris Kraus Thomas E Callahan [email protected] [email protected] Dallas, Texas PKF Consulting Inc T: Oak Lawn Avenue F: Suite 400, Dallas E: [email protected] TX, W: pkfc.com Jeremy Stone Thomas E Callahan [email protected] Houston, Texas PKF Consulting Inc. T: Lamar Street F: Suite 400, Houston E: [email protected] TX, W: pkfc.com Randy McCaslin U Thomas E Callahan [email protected] Randy McCaslin [email protected] PKF International Directory 197

210 United States Of America U Indianapolis, Indiana PKF Consulting Inc T: Two Meridian Plaza F: N Meridian Street E: [email protected] Suite 300, Indianapolis W: pkfc.com IN, Mark D Eble Mark D Eble [email protected] Los Angeles, California PKF Consulting Inc. T: S Figueroa Street F: Suite 3500, Los Angeles E: [email protected] CA, W: pkfc.com Bruce Baltin Jeffry Lugosi Bruce Baltin or Jeff Lugosi Thomas E Callahan [email protected] [email protected] [email protected] Los Angeles, California PKF Capital T: S Figueroa Street F: Suite 3500, Los Angeles E: [email protected] CA, W: pkfcapital.com Bob Kaplan Bob Kaplan Thomas E Callahan [email protected] [email protected] New York, New York PKF Consulting Inc T: Broadway F: New York E: [email protected] NY, W: pkfc.com John A Fox John Fox Thomas E Callahan [email protected] [email protected] Philadelphia, Pennsylvania PKF Consulting Inc. T: Penn Center Plaza F: th Floor E: [email protected] Philadelphia, PA, W: pkfc.com David E Arnold Dave E Arnold Thomas E Callahan [email protected] [email protected] 198 PKF International Directory

211 United States Of America Portland, Maine PKF Consulting Inc. T: Elizabeth Road F: Portland E: ME, W: pkfc.com Tom Blake Tom Blake Thomas E Callahan [email protected] [email protected] Dallas, Texas PKF Capital T: Oak Lawn Avenue F: Suite 400 E: [email protected] Dallas, TX, W: pkfc.com Hank Wolpert Hank Wolpert Thomas E Callahan [email protected] [email protected] Sacramento, California PKF Capital T: University Avenue F: Suite 100 E: [email protected] Sacramento, CA, W: pkfcapital.com Dan Hayward Dan Hayward Thomas E Callahan [email protected] [email protected] San Francisco, California PKF Consulting Inc T: California Street F: th Floor, San Francisco E: [email protected] CA, W: pkfc.com Thomas E Callahan Thomas E Callahan [email protected] San Francisco, California PKF Capital T: California Street F: th Floor, San Francisco E: [email protected] CA, W: pkfcapital.com Bob Eaton U Thomas E Callahan [email protected] Bob Eaton [email protected] PKF International Directory 199

212 United States Of America - Uzbekistan Seattle PKF Capital T: Union Street F: Suite 5300 E: [email protected] Seattle W: pkfcapital.com WA, Chris Burdett Chris Burdett Thomas E Callahan [email protected] [email protected] URUGUAY Time Zone GMT-3 +DST Dial in code Dial out code 010 Montevideo Chiarino y Moscone Sociedad T: Misiones Piso 1 F: Montevideo E: [email protected] Montevideo W: pkfuruguay.com.uy Laura Moscone Juan Antonio Chiarino Juan Antonio Chiarino [email protected] [email protected] UZBEKISTAN Time Zone GMT+5 Dial in code 998 Dial out code 810 Tashkent Mak Alyans Audit LLC 22 1-Proezd Aviasozlar Street T: Tashkent F: Republic of Uzbekistan E: [email protected] W: makalyansaudit.uz U Takhir Abdurakhimov Ravshan Asfandiyarov Olimjon Isakov Shin Alla Ivanovna Abubak Mukhametov Ikromjon Urinbaev Abdulatif Yakhshilikov Ilkhom Khodjakulov Ilkhom Khodjakulov [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] 200 PKF International Directory

213 Venezuela - Vietnam VENEZUELA Time Zone GMT-4 Dial in code 58 Dial out code 00 Caracas PKF Cabrera T: Colmenares & Asociados F: Av Fco de Miranda y Tamanaco E: [email protected] Edf Centro Seguros Sud America W: pkfve.com Piso 2, Ofc 2-H, El Rosal, Caracas 1060 Francisco Cabrera Gladys Colmenares Beatriz Naranjo Beniamino Carpentieri Beniamino Carpentieri [email protected] [email protected] [email protected] [email protected] VIETNAM Time Zone GMT+7 Dial in code 84 Dial out code 00 Hanoi PKF Vietnam T: /12/13 No 45, Lot 6, Trung Yen 14 Street F: Trung Yen Ward, Cau Giay Dist E: [email protected] Hanoi 84-4 W: pkf.com.vn Mai Lan Phuong Hung Pham Pham Tien Hung [email protected] [email protected] Ho Chi Minh PKF Vietnam T: /77 No 208 Nguyen Trong Tuyen Street F: No 8 Ward, Phu Nhuan Dist E: [email protected] Ho Chi Minh City, 84-8 W: pkf.com.vn Truong Hoang Hung Danang City PKF Vietnam T: No 10 Hai Phong Str F: Hai Chau Dist E: [email protected] Danang City W: pkf.com.vn Mai Lan Phuong Hung Pham Pham Tien Hung [email protected] [email protected] V PKF International Directory 201

214 PKF International Exclusive and Non Exclusive Correspondent Firms Locations - (Alphabetical by Country & City) Country & City B Bermuda Hamilton C Canada Alberta British Columbia Burlington Claresholm Edmonton Fergus Fort Erie Fort Macleod Grimsby Guelph Hamilton Lethbridge London Milk River Niagara Falls Ontario Pincher Creek Provost St Catharines Stoney Creek Taber Vancouver Vauxhall Welland Croatia Koprivnica Zagreb Syria Damascus T Turkey Ankara Istanbul Izmir Turks & Caicos Islands Grand Turk Providenciales U United States of America Alabama Birmingham Arizona Phoenix Arkansas Heber Springs North Little Rock California Bakersfield Carpinteria Fresno Oxnard Santa Barbara Shafter Walnut Creek K Korea Seoul P Pakistan Lahore Philippines Metro Manila S Serbia Belgrade Spain Bilbao Canary Islands Madrid Málaga Palma de Mallorca Valencia Zaragoza Sweden Helsingborg PKF International Directory Colorado Denver Connecticut Hamden Hartford Florida Fort Walton Beach Jacksonville Orlando Pensacola Tampa Indiana Evansville/Henderson IN-KY Indianapolis Kentucky Ashland-Huntington KY-WV-OH Owensboro Pikeville Louisiana Baton Rouge Denham Springs...225

215 Locations - (Alphabetical by Country & City) Maine Kennebunk Sanford Maryland Baltimore Hagerstown Hagerstown-Martinsburg MD-WV 226 Ocean City Salisbury Massachusetts Boston Edgartown Fall River New Bedford Springfield Michigan Auburn Hills Bay City Grand Rapids Midland Okemos Saginaw Missouri Branson Columbia Jefferson City Springfield Webb City Nebraska Omaha New Hampshire Exeter Portsmouth Rochester Harrisburg Meadville Pittsburgh Reading Tennessee Greeneville Johnson City Kingsport Memphis Texas Austin Utah Salt Lake City Vermont Colchester Rutland St Albans St Johnsbury White River Junction Virginia Charlottesville West Virginia Bridgeport Buckhannon Charleston Fairmont Morgantown Parkersburg Y Yemen Sana'a Country & City New York Albany Cortland Syracuse Utica-Rome North Carolina Burlington Greensboro Ohio Columbus Dayton Dublin Marion Marysville Oregon Portland Pennsylvania Altoona Erie Greensburg PKF International Directory 203

216 Locations (Alphabetical by City & Country) A Alabama...United States of America Albany United States of America Alberta...Canada Altoona...United States of America Ankara...Turkey Arizona...United States of America Ashland-Huntington KY-WV-OH...United States of America Auburn Hills...United States of America Austin...United States of America City & Country B Bakersfield...United States of America Baltimore...United States of America Baton Rouge...United States of America Bay City...United States of America Belgrade...Serbia Bilbao...Spain Birmingham...United States of America Boston...United States of America Branson...United States of America Bridgeport...United States of America British Columbia...Canada Buckhannon...United States of America Burlington...Canada Burlington...United States of America C California...United States of America Canary Islands Spain Carpinteria...United States of America Charleston...United States of America Charlottesville...United States of America Claresholm...Canada Colchester...United States of America Colorado...United States of America Columbia United States of America Columbus...United States of America Connecticut...United States of America Cortland...United States of America D Damascus...Syria Dayton...United States of America Denham Springs...United States of America Denver...United States of America Dublin...United States of America E Edgartown...United States of America Edmonton...Canada Erie...United States of America Evansville/Henderson IN-KY...United States of America Exeter...United States of America F Fairmont...United States of America Fall River...United States of America Fergus...Canada Florida...United States of America Fort Erie...Canada Fort Macleod...Canada Fort Walton Beach...United States of America Fresno...United States of America G Grand Rapids...United States of America Grand Turk...Turks & Caicos Islands Greeneville...United States of America Greensboro...United States of America Greensburg...United States of America PKF International Directory

217 Locations (Alphabetical by City & Country) Grimsby...Canada Guelph...Canada H Hagerstown...United States of America Hagerstown-Martinsburg MD-WV.... United States of America Hamden...United States of America Hamilton...Bermuda Hamilton...Canada Harrisburg...United States of America Hartford...United States of America Heber Springs...United States of America Helsingborg...Sweden I Illinois...United States of America Indiana...United States of America Indianapolis...United States of America Istanbul...Turkey Izmir...Turkey J Jacksonville...United States of America Jefferson City...United States of America Johnson City...United States of America City & Country K Kennebunk...United States of America Kentucky...United States of America Kingsport...United States of America Koprivnica...Croatia L Lahore...Pakistan Lethbridge...Canada London...Canada Louisiana...United States of America M Madrid...Spain Maine...United States of America Málaga...Spain Marion...United States of America Maryland...United States of America Marysville...United States of America Massachusetts...United States of America Meadville...United States of America Memphis...United States of America Metro Manila...Philippines Michigan...United States of America Midland...United States of America Milk River...Canada Missouri...United States of America Morgantown...United States of America N Nebraska...United States of America New Bedford...United States of America New Hampshire...United States of America New York...United States of America Niagara Falls...Canada North Carolina...United States of America North Little Rock...United States of America O Ocean City...United States of America Ohio...United States of America Okemos...United States of America Omaha...United States of America Ontario...Canada Oregon...United States of America PKF International Directory 205

218 Locations (Alphabetical by City & Country) Orlando...United States of America Owensboro...United States of America Oxnard...United States of America P Palma de Mallorca Spain Parkersburg...United States of America Pennsylvania...United States of America Pensacola...United States of America Phoenix...United States of America Pikeville...United States of America Pincher Creek...Canada Pittsburgh...United States of America Portland...United States of America Portsmouth...United States of America Providenciales...Turks & Caicos Islands Provost...Canada City & Country R Reading...United States of America Rochester...United States of America Rutland...United States of America S Saginaw...United States of America Salisbury...United States of America Salt Lake City...United States of America Sana'a...Yemen Sanford...United States of America Santa Barbara...United States of America Seoul...Korea Shafter...United States of America Springfield...United States of America Springfield...United States of America St Albans...United States of America St Catharines...Canada St Johnsbury...United States of America Stoney Creek...Canada Syracuse...United States of America T Taber...Canada Tampa United States of America Tennessee...United States of America U Utah...United States of America Utica-Rome...United States of America V Valencia...Spain Vancouver...Canada Vauxhall...Canada Vermont...United States of America Virginia...United States of America W Walnut Creek...United States of America Webb City...United States of America Welland...Canada West Virginia...United States of America White River Junction...United States of America Z Zagreb...Croatia Zaragoza...Spain PKF International Directory

219 Directory of PKF International Exclusive and Non-Exclusive Correspondent Firms Bermuda - Canada BERMUDA Time Zone GMT-4 +DST Dial in code 441 Dial out code 011 Hamilton Arthur Morris & Company T: Century House F: Par-La-Ville Road E: [email protected] Hamilton, HM HX W: amc.bm Postal Address: PO Box HM 1806 Hamilton HM HX Mike Harvey Michael Harvey [email protected] (Correspondent Firm) CANADA ALBERTA Claresholm Time Zone GMT-7 +DST Dial in code 1 Dial out code 011 B C Young Parkyn McNab LLP T: nd Street West F: Claresholm W: ypm.ca Alberta T0L 0T0 George G Virtue George G Virtue [email protected] Jim S Monteith Edmonton Kouri Berezan Heinrichs T: Street F: Edmonton E: [email protected] Alberta W: kouriberezanheinrichs.com T6E 5L3 David R Berezan David R Berezan [email protected] PKF International Directory 207

220 Canada Fort Macleod Young Parkyn McNab LLP T: nd Avenue F: PO Box 1780 W: ypm.ca Fort Macleod Alberta T0L 0Z0 George G Virtue George G Virtue [email protected] Lethbridge Young Parkyn McNab LLP T: , 530-8th Street South F: Lethbridge W: ypm.ca Alberta T1J 2J8 George G Virtue George G Virtue [email protected] C Milk River Young Parkyn McNab LLP T: Main Street N.W. F: Milk River W: ypm.ca Alberta T0K 1M0 George G Virtue George G Virtue [email protected] Pincher Creek Young Parkyn McNab LLP T: Main Street F: Pincher Creek W: ypm.ca Alberta T0K 1W0 George G Virtue George G Virtue [email protected] 208 PKF International Directory

221 Canada Provost Kouri Berezan Heinrichs T: Avenue F: PO Box 25 E: Provost W: kouriberezanheinrichs.com Alberta T0B 3S0 David R Berezan David R Berezan [email protected] Taber Young Parkyn McNab LLP T: th Avenue F: Taber W: ypm.ca Alberta T1G 1T8 George G Virtue George G Virtue [email protected] Vauxhall Young Parkyn McNab LLP T: Ave N F: Vauxhall W: ypm.ca Alberta T0K 2K0 C George G Virtue George G Virtue [email protected] BRITISH COLUMBIA Vancouver Time Zone GMT-8 +DST Walsh King LLP T: Howe Street F: th Floor E: [email protected] Vancouver W: walshking.com British Columbia V6C 2T5 Ron Walsh Ron Walsh [email protected] PKF International Directory 209

222 Canada ONTARIO Burlington Time Zone GMT-5 +DST Durward Jones Barkwell & Company LLP T: South Service Road F: Suite 103 E: Burlington W: djb.com Ontario L7N 3T9 Robert L Neill Robert L Neill [email protected] Fergus RLB LLP T: St. David Street N. F: Fergus E: [email protected] Ontario W: rlb.ca N1M 2K8 David McEllistrum David McEllistrum [email protected] C Fort Erie Durward Jones Barkwell & Company LLP T: Garrison Road F: Unit 15 (Park Plaza) E: [email protected] Fort Erie W: djb.com Ontario L2A 1P1 Robert L Neill Robert L Neill [email protected] Grimsby Durward Jones Barkwell & Company LLP T: Christie Street F: PO Box 261 E: [email protected] Grimsby W: djb.com Ontario L3M 4G5 Robert L Neill Robert L Neill [email protected] 210 PKF International Directory

223 Canada Guelph RLB LLP T: Lewis Road F: Guelph E: Ontario W: rlb.ca N1H 1E9 David McEllistrum David McEllistrum Hamilton Durward Jones Barkwell & Company LLP T: King Street West F: Standard Life Building E: Suite 780 W: djb.com Hamilton Ontario L8P 4V2 Robert L Neill Robert L Neill [email protected] London Neal, Pallett & Townsend LLP T: Colborne Street F: Suite 300 E: [email protected] London W: nptca.com Ontario N6B 2V3 C John Prueter John Prueter [email protected] Niagara Falls Durward Jones Barkwell & Company LLP T: Thorold Stone Road, Unit 1 F: PO Box 873 E: [email protected] Niagara Falls W: djb.com Ontario L2E 6V6 Robert L Neill Robert L Neill [email protected] PKF International Directory 211

224 Canada - Croatia St Catharines Durward Jones Barkwell & Company LLP T: Ontario Street F: PO Box 505 E: [email protected] St Catharines W: djb.com Ontario, L2R 6V9 Robert L Neill Robert L Neill [email protected] Stoney Creek Durward Jones Barkwell & Company LLP T: Goderich Road, Unit 7C F: QEW at Centennial Parkway E: [email protected] PO Box W: djb.com Stoney Creek Ontario, L8G 5C9 Robert L Neill Robert L Neill [email protected] C Welland Durward Jones Barkwell & Company LLP T: Division Street F: PO Box 9, Welland E: [email protected] Ontario, L3B 5N9 W: djb.com Robert L Neill Robert L Neill [email protected] CROATIA Time Zone GMT+2 +DST Dial in code 385 Dial out code 00 Koprivnica Hodicon d.o.o. T: Zagreb F: Božidarevićeva 9 E: [email protected] Croatia W: hodicon.hr Ivan Horvat Ivan Horvat [email protected] 212 PKF International Directory

225 Croatia - Pakistan Zagreb Hodicon d.o.o. T: Borovci 17 F: Zagreb E: [email protected] W: hodicon.hr Branko Tomaskovic Branko Tomaskovic [email protected] KOREA Time Zone GMT+9 Dial in code 82 Dial out code 00 Seoul Daehyun Accounting Corporation T: Room 501 F: th Floor E: [email protected] Hanjin Bldg W: daehyuncpas.co.kr Samsung-Dong Kangnam-Ku Seoul (Exclusive Correspondent Firm) PAKISTAN Time Zone GMT+0 Dial in code 92 Dial out code 00 Philip K. Woo Philip K. Woo [email protected] C Lahore Maqbool Haroon Shahid Safdar & Co T: /3B Eden Homes F: Main Gulberg E: [email protected] Jail Road W: mhssco.com Lahore K Haroon Malik Muhammad Maqbool [email protected] P PKF International Directory 213

226 Philippines - Spain PHILIPPINES Time Zone GMT+8 Dial in code 63 Dial out code 00 Metro Manila R S Bernaldo & Associates T: Floor F: Cityland Condominium 10 Tower I E: [email protected] 6815 HV dela Costa Ext Corner Ayala Avenue Makati City Metro Manila 1200 Rosario S Bernaldo Rosario S Bernaldo [email protected] (Exclusive Correspondent Firm) SERBIA Time Zone GMT+1 +DST Dial in code 381 Dial out code 00 Belgrade Focus Team Revizija DOO T: Palmira Toljatija 5/III F: TC Stari Merkator E: [email protected] New Belgrade W: focusteam.co.rs Goran Matijasević Petar Grubor [email protected] SPAIN Time Zone GMT+1 +DST Dial in code 34 Dial out code 00 P S Bilbao Attest T: Henao, 18-1 F: Bilbao E: [email protected] W: attest.es Out of Hours Contact for Audit and Ignacio Barainca Financial Consultancy: Out of Hours Contact for Tax & Legal: Jorge Urizar Jose Miguel Albisu [email protected] (Exclusive Correspondent Firm) 214 PKF International Directory

227 Spain Canary Islands Javier Martin Consultores y Asociados, SL T: Triana 4, 1ª Planta F: Las Palmas de Gran Canaria E: [email protected] Canary Islands W: pkf.es Javier Martin Gonzalez (Exclusive Correspondent Firm) Madrid Attest T: Orense F: a Pl. E: [email protected] Madrid W: attest.es Out of Hours Contact for Audit and Luis Palomares Financial Consultancy: Out of Hours Contact for Tax & Legal: Santiago Gonzalez Luis Palomares [email protected] (Exclusive Correspondent Firm) Málaga Ab Integro SRL (Audit Firm) T: Sancha de Lara, 13 F: Dcha E: [email protected] Malaga W: ab-integro.com Félix Pedrosa Félix Pedrosa [email protected] (Exclusive Correspondent Firm) Málaga Fdez Burgos - Mapelli - Cabello T: (Tax and Legal Advisory Firm) F: Duquesa de Parcent, 8 E: [email protected] Málaga W: pkf.es (Exclusive Correspondent Firm) Félix Pedrosa Félix Pedrosa [email protected] S PKF International Directory 215

228 Spain - Sweden Palma de Mallorca Checkaudit Baleares S.L T: Avenida Juan March Ordinas 9 F: nd Floor D E: [email protected] Palma de Mallorca Alfonso Benavides Pedro Quintana Molinas [email protected] (Exclusive Correspondent Firm) Valencia Tecum Auditores T: Pascual y Genis 5 F: Valencia E: [email protected] W: tecum.es Javier Martinez Ochoa Javier Martinez Ochoa [email protected] (Exclusive Correspondent Firm) Zaragoza CB Auditores y Asesores, SL T: Calle Candalija, 8 F: Principal Derecha E: [email protected] Zaragoza W: pkf.es 5003 Francisco Cervera Francisco Cervera [email protected] SWEDEN Time Zone GMT+1 +DST Dial in code 46 Dial out code 00 Helsingborg Revikonsult Revisionsbyra AB T: (0) Landskronavägen 25 A F: (0) Helsingborg E: [email protected] W: revikonsult.se S (Exclusive Correspondent Firm) Hans Otto [email protected] 216 PKF International Directory

229 Syria - Turkey SYRIA Time Zone GMT+2 +DST Dial in code 963 Dial out code 00 Damascus Acumen (Takriti, Abidin & Malas) T: Ata Al-Ayoubi St. F: Rawda E: [email protected] PO Box 456 W: acumen-sy.com Damascus Karim Malas Karim Malas [email protected] (Exclusive Correspondent Firm) TURKEY Time Zone GMT+2 +DST Dial in code 90 Dial out code 99 Ankara Alien Denetim Ve Ymm As T: (Tax Consulting Firm) F: Sehit Ersan Cad. No 28/5 E: [email protected] Cankaya W: pkf-ankara.com Ankara Ali Alic Ali Alic [email protected] (Exclusive Correspondent Firm) Istanbul Legal Bagimsiz Denetim YMM A.S. T: Cemal Sahir Sokak No:26-28 F: Profilo Plaza B Blok E: [email protected] Mecidiyekoy W: legaldenetim.com Istanbul (Exclusive Correspondent Firm) Korkut Yet Korkut Yet [email protected] S T PKF International Directory 217

230 Turkey - Turks & Caicos Islands Izmir Sun Bagimsiz Dis Denetim Yeminli T: Mali Müsavirlik Anonim Sirketi F: Müsavirlik Anonim Sirketi E: [email protected] Ataturk Cad. Mayis is Merkezi Ekim W: pkfizmir.com Apt. No 174/1 Pasaport Izmir Postal Address: Ataturk Cad. No: 174 Ekim Apt. Daire:1 Alsancak Izmir Turkey Selman Uysal Saim Uysal [email protected] (Exclusive Correspondent Firm) TURKS & CAICOS ISLANDS Time Zone GMT-5 +DST Dial in code 1649 Grand Turk Morris, Cottingham & Co T: Hibiscus Square F: Pond Street E: [email protected] Grand Turk Ervin M Quelch Ervin M Quelch [email protected] (Correspondent Firm) Providenciales Morris, Cottingham & Co T: Butterfield Square F: Butterfield Building E: [email protected] Providenciales Ervin M Quelch Ervin M Quelch [email protected] (Correspondent Firm - Please make all inquiries through the Grand Turk office) T 218 PKF International Directory

231 United States of America UNITED STATES OF AMERICA Dial in code 1 Dial out code 011 ALABAMA Birmingham Time Zone GMT-6 +DST Lehmann, Ullman and Barclay LLP T: Clairmont Avenue F: PO Box 1985 E: [email protected] Zip Code W: lub.com Birmingham Alabama, Henry I Barclay III Henry I Barclay III [email protected] ARIZONA Phoenix Time Zone GMT-7 Price, Kong & Company, P.A. T: East Osborn Road F: Suite 220 E: [email protected] Phoenix W: pricekong.com Arizona, Samuel J Winheim Samuel J Winheim [email protected] ARKANSAS North Little Rock EGP PLLC T: Main Street F: North Little Rock E: [email protected] Arkansas W: egpcpas.com John Green John R. Green [email protected] Heber Springs EGP PLLC T: S 7th Street F: Herber Springs E: [email protected] Arkansas W: egpcpas.com U John Green John R Green [email protected] PKF International Directory 219

232 United States of America CALIFORNIA Bakersfield Brown Armstrong T: Accountancy Corporation F: Truxtun Avenue E: Suite 300 W: bacpas.com Bakersfield California Burton H Armstrong Burton H Armstrong Carpinteria Time Zone GMT-8 +DST Damitz, Brooks, Nightingale T: Turner & Morrisset F: Carpinteria Avenue E: [email protected] Suite E W: dbntm.com Carpinteria California James O Koopmans James O Koopmans [email protected] Fresno Brown Armstrong T: Accountancy Corporation E: [email protected] 8365 North Fresno Street W: www. bacpas.com Suite 440 Fresno California Burton H Armstrong Burton H Armstrong [email protected] U Oxnard Damitz, Brooks, Nightingale T: Turner & Morrisset F: Solar Drive E: [email protected] Suite 115 W: dbntm.com Oxnard California James O Koopmans James O Koopmans [email protected] 220 PKF International Directory

233 United States of America Santa Barbara Damitz, Brooks, Nightingale T: Turner & Morrisset F: East Carrillo Street E: Suite 202 W: dbntm.com Santa Barbara California James O Koopmans James O Koopmans [email protected] Shafter Brown Armstrong T: Accountancy Corporation E: [email protected] 560 Central Avenue W: www. bacpas.com Shafter California Burton H Armstrong Burton H Armstrong [email protected] Walnut Creek Johnston, Gremaux & Rossi, LLP T: Lennon Lane F: Walnut Creek E: [email protected] California W: jgrcpa.com Timothy F Brophy Timothy F Brophy [email protected] COLORADO Denver Time Zone GMT-7 +DST Bauerle and Company, P.C. T: S. Bellaire Street F: Suite 1010 E: [email protected] Denver W: bauerleco.com Colorado Thomas A Dosen Thomas A Dosen [email protected] U PKF International Directory 221

234 United States of America CONNECTICUT Hamden Time Zone GMT-5 +DST Weinstein & Anastasio, PC T: One Hamden Center F: Whitney Avenue E: Suite 2A, Hamden W: wa-cpa.com Connecticut International Liaison: Michael Lemieux Michael Lemieux Hartford Whittlesey & Hadley, P.C. T: Charter Oak Avenue F: Hartford E: Connecticut W: whcpa.com Andrew G Andrews Andrew G Andrews [email protected] FLORIDA Fort Walton Beach Time Zone GMT-6 +DST Saltmarsh, Cleaveland & Gund, PA T: Walter Martin Road F: PO Box 848 E: [email protected] Zip Code W: saltmarshcpa.com Fort Walton Beach Florida Ronald E Jackson Ronald E Jackson [email protected] Jacksonville Time Zone GMT-5 +DST U Smoak, Davis & Nixon LLP T: Gate Parkway F: Building 100, Suite 300 E: [email protected] Jacksonville W: sdnllp.com Florida Jeffrey L Shelton Jeffrey L Shelton [email protected] 222 PKF International Directory

235 United States of America Orlando Time Zone GMT-5 +DST Averett Warmus Durkee T: East Concord Street F: Orlando W: awd-cpa.com Florida James W Warmus James W Warmus [email protected] Pensacola Time Zone GMT-6 +DST Saltmarsh, Cleaveland & Gund, P.A. T: North 12 Avenue F: PO Drawer E: [email protected] Zip Code W: saltmarshcpa.com Pensacola Florida Ronald E Jackson Ronald E Jackson [email protected] Tampa Time Zone GMT-5 +DST Saltmarsh, Cleaveland & Gund, P.A. T: North Westshore Boulevard F: Suite 106 E: [email protected] Tampa W: saltmarshcpa.com Florida Ronald E Jackson Ronald E Jackson [email protected] Indiana Evansville/Henderson IN-KY Time Zone GMT-6 +DST Riney, Hancock & Co, PSC T: SE First Street F: Evansville E: [email protected] Indiana W: rineyhancock.com Joseph A Hancock U Joseph A Hancock [email protected] PKF International Directory 223

236 United States of America Indianapolis R J Pile & Company LLC T: One Indiana Square F: Suite 1200 W: rjpile.com Indianapolis Indiana International Liaison Partner Sue Back Sue Back [email protected] KENTUCKY Ashland-Huntington KY-WV-OH Time Zone GMT-5 +DST Kelley, Galloway & Company, PSC T: Bath Avenue F: PO Box 990 E: [email protected] Ashland W: kelleygalloway.com Kentucky Phillip M Layne Phillip M Layne [email protected] Owensboro Time Zone GMT-6 +DST Riney, Hancock & Co, PSC T: Veach Road F: Suite 2 E: [email protected] Owensboro W: rineyhancock.com Kentucky Joseph A Hancock Joseph A Hancock [email protected] Pikeville Time Zone GMT-5 +DST U Kelley, Galloway & Company, PSC T: North Mayo Trail F: PO Box 3067 E: [email protected] Pikeville W: kelleygalloway.com Kentucky Phillip M Layne Phillip M Layne [email protected] 224 PKF International Directory

237 United States of America LOUISIANA Baton Rouge Time Zone GMT-6 +DST Hannis T Bourgeois, LLP T: Tremont Drive F: Baton Rouge E: [email protected] Louisiana W: htbcpa.com Randy J Bonnecaze Randy J Bonnecaze [email protected] Denham Springs Hannis T Bourgeois, LLP T: Del Orleans Avenue F: Suite C E: [email protected] Denham Springs W: htbcpa.com Louisiana Randy J Bonnecaze Randy J Bonnecaze [email protected] MAINE Kennebunk Time Zone GMT-5 +DST Cummings, Lamont & McNamee, P.A. T: Lafayette Center F: PO Box 328 E: [email protected] Kennebunk W: clmcpa.com Maine Randall E Dunham Randall E Dunham [email protected] Sanford Cummings, Lamont & McNamee, P.A. T: B Washington Street F: Suite 101 E: [email protected] Sanford W: clmcpa.com Maine Randall E Dunham Randall E Dunham [email protected] U PKF International Directory 225

238 United States of America MARYLAND Baltimore Time Zone GMT-5 +DST Gorfine, Schiller & Gardyn, PA T: Red Run Boulevard F: Suite 250, Owings Mills E: Maryland, W: gsg-cpa.com Simpson H Gardyn Simpson H Gardyn [email protected] Hagerstown Gorfine, Schiller & Gardyn, P.A. T: N Potomac Street F: Hagerstown E: [email protected] Maryland, W: gsg-cpa.com Simpson H Gardyn Simpson H Gardyn [email protected] Hagerstown-Martinsburg MD-WV Smith Elliott Kearns & Company, LLC T: North Potomac Street F: PO Box 947, Hagerstown E: [email protected] Maryland, W: sek.com Michael P Manspeaker Michael P Manspeaker [email protected] Ocean City PKS & Company, P.A. T: Ocean Gateway F: Unit 5, Ocean City E: [email protected] Maryland, W: pkscpa.com John M Stern, Jr John M Stern, Jr [email protected] U Salisbury PKS & Company, PA T: Sweetbay Drive F: PO Box 72 E: [email protected] Zip Code W: pkscpa.com Salisbury Maryland, John M Stern, Jr John M Stern, Jr [email protected] 226 PKF International Directory

239 United States of America MASSACHUSETTS Boston Time Zone GMT-5 +DST Wolf & Company, PC T: High Street F: Boston, Massachusetts E: W: wolfandco.com Michael J Tetrault Michael J Tetrault [email protected] Edgartown Rosenfield Raymon Pielech PC T: Beacon Building F: Airport Road, Edgartown E: [email protected] Massachusetts, W: rrp-cpa.com Jeffrey L Raymon Jeffrey L Raymon [email protected] Fall River Rosenfield Raymon Pielech PC T: North Main Street F: Second Floor, Fall River E: [email protected] Massachusetts, W: rrp-cpa.com Jeffrey L Raymon Jeffrey L Raymon [email protected] New Bedford Rosenfield Raymon Pielech PC T: Pleasant Street F; Third Floor, New Bedford E: [email protected] Massachusetts, W: rrp-cpa.com Jeffrey L Raymon Jeffrey L Raymon [email protected] Springfield Wolf & Company, PC T: Main Street F: Suite 1500, Springfield E: [email protected] Massachusetts, W: wolfandco.com Michael J Tetrault U Michael J Tetrault [email protected] PKF International Directory 227

240 United States of America MICHIGAN Auburn Hills Time Zone GMT-5 +DST Andrews Hooper & Pavlik PLC T: N. Squirrel Road F: Suite 280 E: Auburn Hills W: ahpplc.com Michigan Kim D. Pavlik Kim D Pavlik [email protected] Bay City Andrews Hooper & Pavlik PLC T: Marquette Street F: Suite 4 E: [email protected] Bay City W: ahpplc.com Michigan Kim D Pavlik Kim D Pavlik [email protected] Grand Rapids Andrews Hooper & Pavlik PLC T: Deposit Drive, NE F: Suite 310 E: [email protected] Grand Rapids W: ahpplc.com Michigan Kim D. Pavlik Kim D. Pavlik [email protected] Midland Andrews Hooper & Pavlik PLC T: Eastman Avenue F: Suite 100 E: [email protected] Midland W: ahpplc.com Michigan U 228 PKF International Directory

241 United States of America Okemos Andrews Hooper & Pavlik PLC T: Okemos Road F: Suite 200 E: Okemos W: ahpplc.com Michigan Mark E Hooper Mark E Hooper [email protected] Saginaw Andrews Hooper & Pavlik PLC T: Gratiot Road F: Saginaw E: [email protected] Michigan W: ahpplc.com Mark E Hooper Mark E Hooper [email protected] MISSOURI Branson Time Zone GMT-6 +DST The Whitlock Company, LLP 150 Corporate Place Branson Missouri W: whitlockco.com W David Myers W David Myers [email protected] Columbia Time Zone GMT-6 +DST Williams-Keepers LLC T: West Broadway F: Suite 100 E: [email protected] Columbia W: williamskeepers.com Missouri Russell A Starr Russell A Starr [email protected] U PKF International Directory 229

242 United States of America Jefferson City Time Zone GMT-6 +DST Williams-Keepers LLC T: West Edgewood Drive F: Suite E E: [email protected] Jefferson City W: williamskeepers.com Missouri Russell A Starr Russell A Starr [email protected] Springfield Time Zone GMT-6 +DST The Whitlock Company, LLP T: E. Battlefield F: Suite 300 W: whitlockco.com Springfield Missouri W David Myers W David Myers [email protected] Webb City Time Zone GMT-6 +DST The Whitlock Company, LLP T: N Webb Street F: PO Box 629 W: whitlockco.com Webb City Missouri W David Myers W David Myers [email protected] NEBRASKA Omaha Time Zone GMT-6 +DST U Dutton & Associates PC T: North 87th Street F: Omaha E: [email protected] Nebraska W: duttoncpa.com Patrick J Lavelle Patrick J Lavelle [email protected] 230 PKF International Directory

243 United States of America NEW HAMPSHIRE Exeter Time Zone GMT-5 +DST Cummings, Lamont & McNamee, PA T: Bow Street F: PO Box 459 E: Exeter W: clmcpa.com New Hampshire Randall E Dunham Randall E Dunham [email protected] Portsmouth Cummings, Lamont & McNamee, P.A. T: One New Hampshire Avenue F: Suite 305, Portsmouth E: [email protected] New Hampshire, W; clmcpa.com Randall E Dunham Randall E Dunham [email protected] Rochester Cummings, Lamont & McNamee, P.A. T: South Main Street F: Rochester E: [email protected] New Hampshire W: clmcpa.com Randall E Dunham Randall E Dunham [email protected] NEW YORK Albany Time Zone GMT-5 +DST Wolf & Company, PC T: Wolf Road F: Suite 209, Albany E: [email protected] New York, W: wolfandco.com Michael J Tetrault Michael J Tetrault [email protected] U PKF International Directory 231

244 United States of America Cortland Dermody, Burke & Brown, CPAs, LLC T: Grange Place F: Suite A, Cortland E: New York, W: dbbllc.com International Liaison: James P Costello James P Costello [email protected] Syracuse Dermody, Burke & Brown, CPAs, LLC T: Corporate Drive F: Auburn, New York E: [email protected] W: dbbllc.com International Liaison: James P Costello James P Costello [email protected] Syracuse Dermody, Burke & Brown, CPAs, LLC T: North Franklin Street F: Suite 100 E: [email protected] Syracuse W: dbbllc.com New York International Liaison: James P Costello James P Costello [email protected] Utica-Rome Dermody, Burke & Brown, CPAs, LLC T: Middle Settlement Road F: New Hartford E: [email protected] New York W: dbbllc.com International Liaison: James P Costello James P Costello [email protected] U 232 PKF International Directory

245 United States of America NORTH CAROLINA Burlington Time Zone GMT-5 +DST Gilliam Coble & Moser, L.L.P. T: Chapel Hill Road F: P.O. Box 621 E: W: gcmllp.com Burlington North Carolina Jeremy C Hartle Jeremy C Hartle [email protected] Greensboro Gilliam Coble & Moser, L.L.P. T: Green Valley Road F: Suite 306 E: [email protected] PO Box W: gcmllp.com Greensboro North Carolina Jeremy C Hartle Jeremy C Hartle [email protected] OHIO Columbus Holbrook & Manter Inc. T: Dublin Road F: Columbus, Ohio W: holdbrookmanter.com Bradley Ridge Bradley Ridge [email protected] Dayton Time Zone GMT-5 +DST Thorn, Lewis & Duncan, Inc T: Kettering Tower F: Dayton, Ohio E: [email protected] W: thorncpa.com William T Thorn William T Thorn [email protected] U PKF International Directory 233

246 United States of America Dublin Holbrook & Manter Inc. T: Metro Place South F: Dublin, Ohio W: holdbrookmanter.com Bradley Ridge Bradley Ridge Marion Holbrook & Manter Inc T: East Center Street F: Marion, Ohio W: holdbrookmanter.com Bradley Ridge Bradley Ridge Marysville Holbrook & Manter Inc T: Professional Parkway F: Marysville, Ohio W: holdbrookmanter.com Bradley Ridge Bradley Ridge OREGON Portland Time Zone GMT-8 +DST Maginnis & Carey LLP T: NW 2nd Avenue F: Suite 1000 E: Portland W: maginnis-carey.com Oregon Geoffrey S Bruce Geoffrey S Bruce [email protected] U 234 PKF International Directory

247 United States of America PENNSYLVANIA Altoona Time Zone GMT-5 +DST Young, Oakes, Brown & Company, P.C. T: Thirteenth Street F: Altoona E: Pennsylvania W: yobco.com Gary R Bonsell Gary R Bonsell [email protected] Erie McGill, Power, Bell & Associates, LLP T: West 8th Street F: Erie E: [email protected] Pennsylvania W: mpbcpa.com Dean R Fair Dean R Fair [email protected] Greensburg Herbein + Company, Inc T: Pellis Road F: Suite 7000 E: [email protected] Greensburg W: herbein.com Pennsylvania Michael J Rowley Michael J Rowley [email protected] Harrisburg Smith Elliott Kearns & Company, LLC T: Brookwood Avenue F: Suite 101, Carlisle E: [email protected] Pennsylvania, W: sek.com John R Schnitzer John R Schnitzer [email protected] U PKF International Directory 235

248 United States of America Harrisburg Smith Elliott Kearns & Company, LLC T: Wayne Avenue F: PO Box Y E: [email protected] Chambersburg W: sek.com Pennsylvania John R Schnitzer John R Schnitzer [email protected] Harrisburg Smith Elliott Kearns & Company, LLC T: Wetzel Drive F: Hanover E: [email protected] Pennsylvania W: sek.com John R Schnitzer John R Schnitzer [email protected] Meadville McGill, Power, Bell & Associates, LLP T: State Street F: Meadville E; [email protected] Pennsylvania W; mpbcpa.com Dean R Fair Dean R Fair [email protected] Pittsburgh Herbein + Company, Inc T: One Northshore Center F: Federal Street E: [email protected] Suite 300, Pittsburgh W: herbein.com Pennsylvania, Michael J Rowley Michael J Rowley [email protected] U Reading Herbein + Company, Inc T: Century Boulevard F: Reading E: [email protected] Pennsylvania, W: herbein.com Michael J Rowley Michael J Rowley [email protected] 236 PKF International Directory

249 United States of America TENNESSEE Greeneville Time Zone GMT-5 +DST Blackburn, Childers & Steagall, PLC T: Tusculum Boulevard F: Greeneville E: Tennessee W: bcscpa.com Thomas S Greer Thomas S Greer [email protected] Johnson City Blackburn, Childers & Steagall, PLC T: B Sunset Drive F: PO Box 3745 E: [email protected] W: bcscpa.com Johnson City Tennessee Thomas S Greer Thomas S Greer [email protected] Kingsport Blackburn, Childers & Steagall, PLC T: E. Sullivan Street F: Kingsport E: [email protected] Tennessee W: bcscpa.com Thomas S Greer Thomas S Greer [email protected] Memphis Time Zone GMT-6 +DST Reynolds, Bone & Griesbeck PLC T: Clark Centre, 5100 Wheelis Drive F: Suite 300 E: [email protected] Memphis W: rbgcpa.com Tennessee Carl J Haag Carl J Haag [email protected] U PKF International Directory 237

250 United States of America TEXAS Austin Holtzman Partners LLP T: W. 6th Street F: Austin W: holtzmanpartners.com Texas Jamie Holtzman Jamie Holtzman UTAH Salt Lake City Time Zone GMT-7 +DST Tanner LC T: South State Street F: Suite 800 E: Salt Lake City W: tannerco.com Utah Kent M Bowman Kent M Bowman [email protected] VERMONT Colchester Time Zone GMT-5 +DST A M Peisch & Company, LLP T: Highpoint Center F: Suite 400 E: [email protected] Colchester W: ampeisch.com Vermont Aaron R MacAskill Aaron R MacAskill [email protected] U Rutland A M Peisch & Company, LLP T: Center Street F: PO Box 326 E: [email protected] Rutland W: ampeisch.com Vermont Aaron R MacAskill Aaron R MacAskill [email protected] 238 PKF International Directory

251 United States of America St Albans A M Peisch & Company, LLP T: North Main Street F: St Albans E: [email protected] Vermont, W: ampeisch.com Aaron R MacAskill Aaron R MacAskill [email protected] St Johnsbury A M Peisch & Company, LLP T: Memorial Drive F: St Johnsbury E: [email protected] Vermont, W: ampeisch.com Aaron R MacAskill Aaron R MacAskill [email protected] White River Junction A M Peisch & Company, LLP T: Farmvu Drive F: PO Box 707, White River Junction E: [email protected] Vermont, W: ampeisch.com Aaron R MacAskill Aaron R MacAskill [email protected] VIRGINIA Charlottesville Time Zone GMT-5 +DST Hantzmon Wiebel LLP T: East Jefferson Street F: PO Box 1408, Charlottesville E: [email protected] Virginia, W: hantzmonwiebel.com Jennifer S Lehman Jennifer S Lehman [email protected] WEST VIRGINIA Bridgeport Time Zone GMT-5 +DST Toothman Rice, PLLC T: Marketplace Avenue F: Suite 100, PO Box 908 W: toothmanrice.com Bridgeport, West Virginia U Thomas L Aman Thomas L Aman [email protected] PKF International Directory 239

252 United States of America Buckhannon Toothman Rice, P.L.L.C. T: Professional Arts Plaza F: Rt 20 North, P.O. Box 2407 W: toothmanrice.com Buckhannon West Virginia Thomas L Aman Thomas L Aman [email protected] Charleston Suttle & Stalnaker, PLLC T: The Virginia Center, Suite 100 F: Virginia Street, East E: [email protected] Charleston W: suttlecpas.com West Virginia, Horace Emery Horace Emery [email protected] Fairmont Toothman Rice, PLLC T: Technology Drive F: Suite 2210 W: toothmanrice.com Fairmont West Virginia Thomas L Aman Thomas L Aman [email protected] Morgantown Toothman Rice, PLLC T: Clay Street, Suite C F: Morgantown W: toothmanrice.com West Virginia Thomas L Aman Thomas L Aman [email protected] U Parkersburg Suttle & Stalnaker, PLLC T: Third Street F: PO Box 149 E: [email protected] Parkersburg W: uttlecpas.com West Virginia Horace Emery Horace Emery [email protected] PKF International Directory

253 Yemen YEMEN Time Zone GMT+3 Dial in code 967 Dial out code 00 Sana'a Dr Ahmed Omar Bamashmoos T: Al-Shokany Street F: Al-Safiah Alganubiyah Zone E: [email protected] P O Box No Sana'a, Ahmed Bamashmoos Ahmed Bamashmoos [email protected] (Exclusive Correspondent Firm) Y PKF International Directory 241

254 International Information World Time Zones At 12 noon, Greenwich Mean Time (GMT), the standard time elsewhere is: World Time Zones A Algeria noon Angola...1 pm Argentina...9 am Australia - Adelaide pm Melbourne...10 pm Perth...8 pm Sydney...12 pm Austria...1 pm B Bahamas am Belarus...2 pm Belgium...1 pm Belize...6 am Bermuda...8 am Bolivia...8 am Bosnia and Herzegovina pm Brazil...7 am British Virgin Islands...8 am Greece...2 pm Grenada...8 am Guatemala...6 am Guyana...7 am H Honduras...6 am Hong Kong...8 pm Hungary...1 pm I India pm Indonesia...7 pm Ireland noon Isle of Man noon Italy...1 pm J Jamaica...7 am Japan...9 pm Jordan...2 pm C Cameroon (The)...1 pm Canada - Calgary...5 am Toronto...7 am Vancouver...4 am Winnipeg...6 am Cayman Islands...7 am Channel Islands noon Chile...8 am China - Beijing...10 pm Colombia...7 am Costa Rica am Côte d'ivoire noon Croatia...1 pm Cyprus...2 pm Czech Republic...1 pm K Kazakhstan...5 pm Kenya...3 pm Kingdom of Bahrain...3 pm Korea...9 pm Kuwait pm L Latvia...2 pm Lebanon...2 pm Leeward Islands Antigua...8 am Nevis...8 am St Kitts...8 am Liberia noon Libya...2 pm Luxembourg...1 pm D Denmark...1 pm Dominican Republic...7 am E Ecuador...7 am Egypt...2 pm El Salvador...6 am Estonia...2 pm F Fiji...12 midnight France...1 pm French Antilles...8 am G Gambia (The) noon Georgia...3 pm Germany...1 pm Ghana noon 242 M Malaysia...8 pm Malta...1 pm Mauritius...4 pm Mexico...6 am Morocco noon Mozambique...2 pm N Namibia...2 pm Netherlands...1 pm Netherlands Antilles...8 am New Zealand...12 midnight Nicaragua...6 am Niger...1 pm Nigeria...1 pm Norway...1 pm O Oman (Sultanate of)...4 pm PKF International Directory

255 World Time Zones P Pakistan...5 pm Panama...7 am Papua New Guinea...10 pm Paraguay am Peru...7 am Philippines...8 pm Poland...1 pm Portugal...1 pm Puerto Rico...8 am Q Qatar...8 am R Romania...2 pm Russia (The Russian Federation) Moscow...3 pm St Petersburg...3 pm Rwanda pm World Time Zones S Saudi Arabia...3 pm Senegal noon Serbia...1 pm Sierra Leone noon Singapore...7 pm Slovak Republic...1 pm Slovenia...1 pm South Africa...2 pm Spain...1 pm St Lucia...8 am Swaziland...2 pm Sweden...1 pm Switzerland...1 pm Syria...2 pm T Taiwan...8 pm Tanzania...3 pm Togo noon Trinidad & Tobago...8 am Tunisia...1 pm Turkey...2 pm Turks & Caicos Islands...7 am U Uganda...3 pm Ukraine...2 pm United Arab Emirates...4 pm United Kingdom... (GMT) 12 noon United States of America Chicago...6 am Denver...5 am Houston...6 am Los Angeles...4 am New York City...7 am San Francisco...4 am Washington, DC...7 am Uruguay...9 am V Venezuela...8 am Vietnam...7 pm Y Yemen...3 pm PKF International Directory 243

256 Guidance Notes Guidance Notes for updating firm details for the PKF International Directory For guidance on how to amend your firm s details on the PKF International website, please refer to the instructions below. A full member database user guide is available on the PKFI member website under the Member Resources section training information. How to update details for the PKFI annual directory Please visit and select the Members Login option (located at the bottom of the left hand menu) Enter the office record owner s Username and Password. Only the record owner is able to update and edit the information on the member database. If you do not know who your record owner is, please contact [email protected] Click on the Member Database option (located at the bottom of the left hand menu) How to change office details Click on Offices in the left hand menu Enter the details for the office you would like to amend in the Office search area and click Search Click on the Office record you would like to change To edit office details click the Edit button (at the top of the record) Edit the details within the fields as required Select Save to close and save the amended details How to change personnel details To amend personnel details, click on Personnel in the left hand menu Enter the details for the personnel record you would like to amend in the Personnel search area and click Search Click on the Personnel record you would like to change To edit the details click the Edit button Edit the details within the fields as required Select Save to close and save the amended details Please ensure all personnel are assigned to an office in order to add a person to an office, search and click on their personnel record and click the Select button under Offices, search for the required office and then click Select All of the following details should be completed: The name of your firm Address Postal address (where the Postal Address is the same as the address, please ensure that you have ticked the As Above check box so that the address is pulled automatically into the Postal Address field and is not typed in manually) Telephone number/s and fax number/s. When entering your telephone numbers, please omit the first digit of your area code (usually zero) where this is not required when dialling in internationally. Do not type hyphens between telephone numbers Office address Website address of your member firm Name and address of the International Liaison partner Name, phone number and address of Out of Hours Contact Names and addresses of all of the partners in your office/firm The number of copies of the PKF International Directory that you would like to order. Please note that all copies will be supplied free of charge but you will be invoiced for the delivery costs. When should this information be updated? Office and Personnel details should be updated on a regular basis. The details that are input on the PKFI member database are also automatically displayed on the PKFI website and the PKFI International Directory. If your office or contact details are incorrect, potential clients or other PKFI member firms will not be able to contact you, so you could miss out on new work opportunities. You will be requested to update all your information in May each year for your entry in the International Directory. PKF International Directory 244

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