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



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International Directory 2009-2010

Table of contents Foreword from International Chairman... ii Introduction to PKF International... iii PKF International Who s Who... v PKF International Regional Structure... vi International Committees... ix Section One - Member Firms...1 Index of PKF International Member Firms by Location - alphabetical by country and city...1 Index of PKF International Member Firms by Location - alphabetical by city and country...6 Index of PKF International Member Firms (Principal offices) - alphabetical by firm name, city and country...12 Index of PKF International Member Firms Partners - alphabetical by surname, location, email address...18 Directory of PKF International Member Firms...69 Section Two - Exclusive and Non Exclusive Correspondent Firms...186 Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location - alphabetical by country and city...186 Index of PKF International Exclusive and Non Exclusive Correspondent Firms by Location - alphabetical by city and country...188 Directory of PKF International Exclusive and Non Exclusive Correspondent Firms...191 Section Three - International Information...224 World Time Zones...224 World Map with locations of member and correspondent firms...227 Guidance Notes for updating firm details for International Directory...228 PKF International Directory i

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

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

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

PKF International Who s Who PKF International Board of Directors Wolfgang Hofmann Frankfurt John Baldante New York Chairman wolfgang.hofmann@f.pkf.de Americas jbaldante@pkfny.com Who's Who Paul Bull Sydney Cam Crawford Calgary Paul De Weerdt Antwerp Martin Goodchild London Charles Greer Charlotte Andrew Hannington Johannesburg PKF International Directorate Anna Chesher anna.chesher@pkf.com John Clapson john.clapson@pkf.com Christiane Morris christiane.morris@pkf.com Monica Sawh monica.sawh@pkf.com Angela Lynch angela.lynch@pkf.com Anthony Appleton anthony.appleton@pkf.com Stephen Darley stephen.darley@pkf.com International Office PKF International Ltd Farringdon Place 20 Farringdon Road London EC1M 3AP T: (44) 20 7065 0104 F: (44) 20 7065 0194 W: pkf.com Asia Pacific paul_bull@pkf.com.au PKF North American Network camc@catalystsolutions.ca Europe, Middle East & India pdw@pkf.be UK martin.goodchild@uk.pkf.com PKF North American Network cgreer@gwllp.com Africa andrew.hannington@pkf.co.za Events Manager E-marketing Executive Marketing Manager Marketing Assistant Senior Manager Audit and Assurance Technical Director Asia Pacific Regional Director PKF International Directory v

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

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

PKF International Regional Structure Umberto Giacometti Milan, Italy Martin Goodchild London, UK PKF Italia SpA u.giacometti@pkf.it PKF (UK) LLP martin.goodchild@uk.pkf.com Structure Dr Andreas Staribacher Vienna, Austria Hans van Sonderen Delft, Netherlands PKF Österreicher-Staribacher andreas.staribacher@pkf.at PKF Wallast hvs@pkfwallast.nl Sergey Shapiguzov Moscow, Russia PKF North American Network President Terry Snyder Atlanta, USA Director of International Business Job Dieleman Atlanta, USA FBK shapiguzovs@fbk.ru PKF NAN tsnyder@pkfnan.org PKF NAN jdieleman@pkfnan.org viii PKF International Directory

International Committees International Professional Standards Committee Chairman Richard Bint...London, UK...richard.bint@uk.pkf.com Garron Chiatowitz...Johannesburg, South Africa..garron.chiatowitz@pkf.co.za Ray Ellison...Salt Lake City, USA...rsellison@tannerco.com John Haslbauer...New York, USA...jhaslbauer@pkfny.com Nicole Kissun...London, UK...nicole.kissun@uk.pkf.com Angela Lynch...Secretary, PKF International...angela.lynch@pkf.com Ron Pendergast...New York, USA... rpendergast@pkfny.com Theo Vermaak...New York, USA Corinna Warlich...Hamburg, Germany...corinna.warlich@pkf-fsl.de Marj Wessels...Sydney, Australia...marj_wessels@pkf.com.au Committee International Tax Committee Chairman Mark Pollock...Perth, Australia...mark.pollock@pkf.com.au Dirk Altenbeck...Wuerzburg, Germany... d.altenbeck@ifp-wue.de Ian Bingham...Manchester, UK... ian.bingham@uk.pkf.com Eugene du Plessis...Johannesburg, South Africa.. eugene.duplessis@pkf.co.za Kevin Reilly...Washington DC, USA...kreilly@wittmares.com Frenk van Vliet...Woerden, Netherlands...fvv@pkfwallast.nl International Business Development Committee Chairman Grant Saxon...Sydney, Australia... grant_saxon@pkf.com.au Butch Abbott...Johannesburg, South Africa... butch.abbott@pkf.co.za John Clapson...PKF International...john.clapson@pkf.com Chris Clay...London, UK...chris.clay@uk.pkf.com Stephen Darley...Asia Pacific Regional Director.. stephen.darley@pkf.com Job Dieleman...Atlanta, USA...jdieleman@pkfnan.org Christiane Morris...PKF International... christiane.morris@pkf.com Monica Sawh...PKF International...monica.sawh@pkf.com Suzanne Verity...Atlanta, USA...sverity@pkfnan.org Sergio Villagarcia... Buenos Aires, Argentina.. svillagarcia@pkfargentina.com.ar Sebastian Wohldorf...Munich, Germany... sebastian.wohldorf@m.pkf.de International Corporate Finance Group Chairman Marcus Juengling...Frankfurt, Germany...marcus.juengling@f.pkf.de Guy Castinel...Marseille, France...castinel@pkfaudit.fr Duncan Church...Johannesburg, South Africa... duncan.church@pkf.co.za Cam Crawford...Calgary, Canada... camc@catalystsolutions.ca PKF International Directory ix

International Committees Umberto Giacometti...Milan, Italy...u.giacometti@pkf.it Mark Lister...Leeds, UK...mark.lister@uk.pkf.com Nicola Munerati...Verona, Italy... n.munerati@pkfcf.it Domenic Quartullo...Sydney, Australia...domenic_quartullo@pkf.com.au Karsten Rixecker...Frankfurt, Germany... karsten.rixecker@f.pkf.de James Turner...Leeds, UK...james.turner@uk.pkf.com Suzanne Verity...Atlanta USA...sverity@pkfnan.org Committee International Hospitality Consulting Committee Chairman Michael Widmann...Vienna, Austria... michael.widmann@pkfhotels.com John Alexander...Dubai, UAE...jalex@pkf-tch.com Wingsee Auyeung...Shanghai, China...wingsee@pkfchina.com John Baldante...New York, USA...jbaldante@pkfny.com Thomas Callahan...San Francisco, USA... thomas.callahan@pkfc.com Robert Barnard...London, UK... robert.barnard@uk.pkf.com David Larone...Toronto, Canada... davidlarone@pkfcanada.com Ulf Templin...Munich, Germany...ulf.templin@m.pkf.de x PKF International Directory

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

Locations - (Alphabetical by Country & City) Estonia...96 Tallinn...96 Hungary...108 Budapest...108 Country & City F Fiji...96 Lautoka...96 Suva...97 France...97 Lyon...97 Marseille...97 Paris...98 Strasbourg...98 G Gambia (The)...98 Banjul...98 Georgia...99 Tbilisi...99 Germany...99 Berlin...99 Braunschweig...99 Cologne...100 Dresden...100 Duisburg...100 Frankfurt...101 Haldensleben...101 Halle...101 Hamburg...101 Haren/Ems...102 Helmstedt...102 Herford...102 Leipzig...103 Magdeburg...103 Munich...103 Nuremberg...103 Oldenburg...104 Osnabrück...104 Rostock...104 Tauberbischofsheim...104 Wuerzburg...104 Ghana...105 Accra...105 Kumasi...106 Tema...106 Greece...106 Athens...106 Salonica...107 Grenada...107 St George's...107 I India...108 Bangalore...108 Chennai...109 Mumbai...109 New Delhi...109 Indonesia...110 Jakarta...110 Medan...110 Surabaya...................110 Ireland...110 Dublin...110 Isle of Man...111 Douglas...111 Israel...111 Tel Aviv...111 Italy...112 Bari...112 Bologna...112 Brescia...112 Florence...112 Milan...113 Naples...113 Rome...113 Verona...113 J Jamaica...115 Kingston...115 St Ann...115 Japan...115 Tokyo...115 Jordan...116 Amman...116 K Kazakhstan...116 Almaty...116 Kenya...116 Kisumu...116 Mombasa...117 Nairobi...117 Nakuru...117 Guatemala...107 Guatemala City...107 Kuwait...117 Kuwait.....................117 Guyana...107 Georgetown.................107 H Honduras...108 Tegucigalpa...108 2 PKF International Directory L Latvia...118 Riga...118 Lebanon...118 Beirut...118

Locations - (Alphabetical by Country & City) Liberia...119 Monrovia...119 Libya...119 Tripoli...119 Luxembourg...119 Luxembourg...119 Luxembourg - Strassen...120 Nigeria....................130 Abuja...130 Bauchi...130 Jos...131 Kaduna...131 Kano...131 Lagos...131 Minna...132 Zaria...132 M Malaysia...120 Kota Bharu...120 Kota Kinabalu...120 Kuala Lumpur...120 Malta...121 Birkirkara...121 Sliema...121 Mauritius..................121 Port Louis...121 Mexico...122 Cancun...122 Guadalajara...122 Los Cabos...122 Mexico City...123 Mexico City - Del Valle Gurria, SC 123 Monterrey - Williams Y Del Valle SC. 124 Puebla...122 Puerto Vallarta...123 Queretaro...124 Morocco...124 Casablanca...124 Mozambique...125 Maputo...125 N Namibia...125 Windhoek...125 Netherlands...125 Amsterdam...125 Delft...126 Rotterdam...126 Woerden...126 Nevis...127 Charlestown...127 New Zealand...127 Auckland...127 Auckland - North Harbour...127 Christchurch...128 Hastings...128 Kaitaia...129 Kerikeri...129 Paihia...129 Palmerston North...129 Wellington...129 Norway...132 Oslo...132 O Oman (Sultanate of)...132 Muscat...132 P Panama...133 Panama...133 Papua New Guinea...133 Mount Hagen...133 Port Moresby...133 Paraguay...134 Asuncion...134 Peru...134 Lima...134 Poland...134 Warsaw...134 Portugal...136 Lisbon...136 Oporto.....................137 Puerto Rico...137 San Juan...137 Q Qatar...137 Doha...137 R Romania...138 Bucharest...138 Timisoara...138 Russia (The Russian Federation) 138 Kazan...138 Moscow...139 St Petersburg...139 Rwanda...140 Kigali......................140 S Saudi Arabia...140 Dammam...140 Riyadh.....................140 Country & City Niger...130 Niamey...130 Senegal...141 Dakar...141 PKF International Directory 3

Locations - (Alphabetical by Country & City) Sierra Leone...141 Freetown...141 Singapore...141 Singapore...141 Slovak Republic...142 Bratislava...142 Kosice...142 Prievidza...142 Ukraine...152 Kiev...152 United Arab Emirates...152 Abu Dhabi...152 Dubai...152 Dubai Internet City Office...153 Jebel Ali...153 PKF The Consulting House - Dubai 153 Sharjah...154 Country & City Slovenia...142 Ljubljana...142 South Africa...143 Bloemfontein...143 Cape Town...143 Durban...144 George...144 Johannesburg...144 Newlands...145 Port Elizabeth...145 Pretoria...146 Welkom....................146 Spain...146 Barcelona...146 St Kitts...147 Basseterre...147 St Lucia...147 Castries....................147 St Vincent...147 Arnos Vale...147 Swaziland...148 Manzini...148 Switzerland...148 Geneva...148 Lugano...148 Zürich...149 T Taiwan...149 Taipei...149 Kaoshiung...150 Taichung...150 Tanzania...150 Dar-es-Salaam...150 Togo...150 Lomé...150 Trinidad & Tobago...151 Port of Spain...151 Tunisia...151 Tunis...151 U Uganda...151 Kampala...151 4 PKF International Directory United Kingdom...154 Alton...160 Birmingham...155 Birmingham - PKF Financial Planning Ltd...156 Bristol...158 Cardiff...159 Derby...156 Edinburgh...159 Glasgow...159 Great Yarmouth...154 Guildford...160 Ipswich...155 Leeds...157 Leicester...156 Lincoln...156 Liverpool...157 London...160 London - PKF International......161 Manchester...158 Norwich...155 Nottingham...157 Sheffield...158 United States of America...161 Akron...173 Alpharetta...166 Atlanta...167 Atlanta - PKF NAN...168 Birmingham...161 Boston...169 Bozeman...180 Charlotte...172 Chicago...168 Cincinnati...173 Clinton...176 Dallas...180 Detroit...170 El Centro...162 Fort Collins...165 Houston...176 Indianapolis...180 Las Vegas...171 Los Angeles...162 Miami...166 Minneapolis...170 New York...172 Newport...175 Newport News...177 Norfolk...177 Norwell...170 Philadelphia.................174 Portland...182 Providence...175 Redlands...163

Locations - (Alphabetical by Country & City) Richardson...182 Richmond...177 Sacramento.................183 San Diego...163 San Francisco...164 San Jose...164 Santa Cruz...165 Seattle...183 Seattle - Tacoma - Bellevue...178 Spartanburg...176 St Charles...171 St Louis...171 Tucson...162 Tulsa...174 Washington DC...178 Watsonville...165 Westerly...175 Wichita...169 Williamsburg...178 Country & City Uruguay...................184 Montevideo...184 V Vanuatu...184 Port Vila...184 Venezuela...185 Caracas...185 Vietnam...185 Hanoi...185 Ho Chi Minh...185 PKF International Directory 5

Locations (Alphabetical by City & Country) City & Country A Abu Dhabi...United Arab Emirates...152 Abuja...Nigeria...130 Accra...Ghana...105 Adelaide...Australia...71 Akron...United States of America...173 Alger...Algeria...69 Almaty...Kazakhstan...116 Alpharetta...United States of America...166 Alton...United Kingdom...160 Amman...Jordan...116 Amsterdam...Netherlands...125 Antwerpen...Belgium...78 Arnos Vale...St Vincent...147 Asuncion...Paraguay...134 Athens...Greece...106 Atlanta...United States of America...167 Atlanta - PKF NAN...United States of America...168 Auckland...New Zealand...127 Auckland - North Harbour...New Zealand...127 B Bahrain...Bahrain...78 Bangalore...India...108 Banjul... Gambia (The)...98 Barcelona...Spain...146 Bari...Italy...112 Basseterre...St Kitts...147 Bauchi...Nigeria...130 Beijing...China...89 Beirut...Lebanon......................118 Belize City...Belize...80 Berlin...Germany...99 Birkirkara...Malta...121 Birmingham...United Kingdom...155 Birmingham...United States of America...161 Birmingham - PKF Financial Planning Ltd United Kingdom...156 Bloemfontein...South Africa...143 Bogotá...Colombia...91 Bologna...Italy...112 Boston...United States of America...169 Bozeman...United States of America...180 Bratislava...Slovak Republic...142 Braunschweig...Germany...99 Brisbane...Australia...71 Brussels...Belgium...79 Brescia...Italy...112 Bristol...United Kingdom...158 Bucharest...Romania...138 Budapest...Hungary...108 Buenos Aires...Argentina...70 C Cairo...Egypt...95 Calgary...Canada...84 Canberra...Australia...72 Cancun...Mexico...122 Cape Town...South Africa...143 Caracas...Venezuela...185 Cardiff...United Kingdom...159 Casablanca...Morocco...124 Castries....................... St Lucia...147 Central Coast...Australia...72 Charlestown...Nevis...127 Charlotte...United States of America...172 Chennai...India...109 6 PKF International Directory

Locations (Alphabetical by City & Country) Chicago...United States of America...168 Christchurch...New Zealand...128 Cincinnati...United States of America...173 Clinton...United States of America...176 Cochabamba...Bolivia...81 Cologne...Germany...100 Copenhagen - City Office...Denmark...93 Copenhagen Glostrup...Denmark...93 Curitiba - PR...Brazil...82 D Dakar...Senegal...141 Dallas...United States of America...180 Dammam...Saudi Arabia...140 Dar-es-Salaam...Tanzania...150 Delft...Netherlands...126 Derby...United Kingdom...156 Detroit...United States of America...170 Doha...Qatar...137 Douala... Cameroon (The)...83 Douglas...Isle of Man...111 Dresden...Germany...100 Dubai...United Arab Emirates...152 Dubai Internet City Office...United Arab Emirates...153 Dublin...Ireland...110 Duisburg...Germany...100 Durban...South Africa...144 City & Country E Edinburgh...United Kingdom...159 El Centro...United States of America...162 F Florence...Italy...112 Fort Collins...United States of America...165 Frankfurt...Germany...101 Freeport...Bahamas...77 Freetown...Sierra Leone...141 G Geneva...Switzerland...148 George...South Africa...144 Georgetown.................... Guyana...107 Glasgow...United Kingdom...159 Gold Coast, Surfers Paradise...Australia...72 Great Yarmouth...United Kingdom...154 Guadalajara...Mexico...122 Guatemala City...Guatemala...107 Guayaquil...Ecuador...94 Guernsey...Channel Islands...88 Guildford...United Kingdom...160 H Haldensleben...Germany...101 Halle...Germany...101 Hamburg...Germany...101 Hanoi...Vietnam...185 Haren/Ems...Germany...102 Hasselt...Belgium...80 Hastings...New Zealand...128 Helmstedt...Germany...102 Herford...Germany...102 High River...Canada...84 Ho Chi Minh...Vietnam...185 Hobart...Australia...73 Hong Kong...China...90 PKF International Directory 7

Locations (Alphabetical by City & Country) Horsen...Denmark...94 Houston...United States of America...176 I Indianapolis...United States of America...180 Ipswich...United Kingdom...155 J Jakarta...Indonesia...110 Jebel Ali...United Arab Emirates...153 Johannesburg...South Africa...144 Jos...Nigeria...131 City & Country K Kaduna...Nigeria...131 Kaitaia...New Zealand...129 Kampala...Uganda...151 Kano...Nigeria... 131 Kaoshiung...Taiwan...150 Kazan...Russia (The Russian Federation)...138 Kerikeri...New Zealand...129 Kiev...Ukraine...152 Kigali......................... Rwanda...140 Kingston...Jamaica...115 Kisumu...Kenya...116 Knokke...Belgium...80 Kosice...Slovak Republic...142 Kota Bharu...Malaysia...120 Kota Kinabalu...Malaysia...120 Kuala Lumpur...Malaysia...120 Kumasi...Ghana...106 Kuwait........................ Kuwait...117 L La Paz...Bolivia...81 Lagos...Nigeria...131 Las Vegas...United States of America...171 Lautoka...Fiji...96 Leeds...United Kingdom...157 Leicester...United Kingdom...156 Leipzig...Germany...103 Lima...Peru...134 Limassol...Cyprus...92 Lincoln...United Kingdom...156 Lisbon...Portugal...136 Liverpool...United Kingdom...157 Ljubljana...Slovenia...142 Lomé...Togo...150 London...United Kingdom...160 London - PKF International......... United Kingdom...161 Los Cabos...Mexico...122 Los Angeles...United States of America...162 Luanda...Angola...69 Lugano...Switzerland...148 Luxembourg...Luxembourg...119 Luxembourg - Strassen...Luxembourg...120 Lyon...France...97 M Magdeburg...Germany...103 Manchester...United Kingdom...158 Manzini...Swaziland...148 Maputo...Mozambique...125 Marseille...France...97 Medan...Indonesia...110 Medellin...Colombia...91 8 PKF International Directory

Locations (Alphabetical by City & Country) Melbourne...Australia...73 Mexico City...Mexico...123 Mexico City - Del Valle Gurria, SC.... Mexico...123 Miami...United States of America...166 Milan...Italy...113 Minna...Nigeria...132 Minneapolis...United States of America...170 Minsk...Belarus...78 Mombasa...Kenya...117 Monrovia...Liberia...119 Monterrey - Williams Y Del Valle SC.. Mexico...124 Montevideo...Uruguay...184 Montreal...Canada...84 Moscow...Russia (The Russian Federation)...139 Mount Barker...Australia...74 Mount Hagen...Papua New Guinea...133 Mumbai...India...109 Munich...Germany...103 Muscat...Oman (Sultanate of)...132 N Nairobi...Kenya...117 Nakuru...Kenya...117 Nanaimo...Canada...85 Naples...Italy...113 Nassau...Bahamas...77 New Delhi...India...109 New York...United States of America...172 Newlands...South Africa...145 Newport...United States of America...175 Newport News...United States of America...177 Niamey...Niger...130 Nicosia...Cyprus...92 Norfolk...United States of America...177 North Vancouver...Canada...85 Norwell...United States of America...170 Norwich...United Kingdom...155 Nottingham...United Kingdom...157 Nuremberg...Germany...103 City & Country O Oldenburg...Germany...104 Oporto........................ Portugal...137 Oslo...Norway...132 Osnabrück...Germany...104 P Paihia...New Zealand...129 Palmerston North...New Zealand...129 Panama...Panama...133 Paris...France...98 Perth...Australia...74 Philadelphia.................... United States of America...174 PKF The Consulting House - Dubai...United Arab Emirates...153 Port Elizabeth...South Africa...145 Port Louis...Mauritius...121 Port Moresby...Papua New Guinea...133 Port of Spain...Trinidad & Tobago...151 Port Vila...Vanuatu...184 Portland...United States of America...182 Porto Alegre - RS... Brazil...82 Prague...Czech Republic...93 Pretoria...South Africa...146 Prievidza...Slovak Republic...142 Providence...United States of America...175 PKF International Directory 9