© 2010 Baker Tilly Poland Sp. z o.o., all rights reserved.

Baker Tilly is a trademark of the UK fi rm Baker Tilly UK Group LLP, used under licence.

WELCOME

We are a leading Polish and Central European professional services group, committed to providing the best possible service to our clients in Poland and across our region.

With over 300 professional staff serving multinational and domesticclients in Poland, the Czech Republic and Slovakia, we have earned an enviable reputation for the quality of our services, our pro-activeapproach, our technical excellence and our focus on communication and reporting.

This brochure is a brief introduction to the core range of our services provided…

in Poland from our offi ces across the country in Warsaw, Wrocław, Kraków and Łódź

in Central Europe providing seamless integration of services in our group offi ces in Poland, in Prague and Brno in the Czech Republic and in Bratislava in the Slovak Republic

globally as an independent member of Baker Tilly International, sharing knowledge and resources and bringing together the power of the global network to deliver exceptional results to clients on a global scale.

AUDIT AND ASSURANCE

Whatever the scope of your audit requirements, our focus is to delivervaluable information that not only helps protect your business, but gives you the tools you need to expand and prosper. We take the time tounderstand your business, its strengths and its weaknesses and our audit team will be led by a partner who understands the business environment in which you operate.

Our statutory audit on your local GAAP or IFRS fi nancial statements is no longer just a legal obligation, but an opportunity for you to receive real benefi ts that convert an overhead into an investment.

Our ISA audit on your group reporting package provides head offi ce with assurance that consolidation information is fully compliant with group policies (including IFRS and US GAAP policies) and has been subject to the highest international standards of review.

Our internal audit and our fi nancial review services are designed to identify areas of your business that are of most risk to operationaleffectiveness and to assist with implementation of improvements in those areas, as well as providing the assurance that management needs for corporate governance, Sarbanes-Oxley and similar purposes.

Our forensic audit of transactions, records and control systemsdelivers targeted evidence and assurance for effective decision-makingregarding potential or known threats, either for internal managementor for external regulators and authorities.

ACCOUNTING

Our accounting services are unique in our region, delivering pro-active business support, excellence in multi-lingual communication and the highest standards of confi dence in reliability and compliance.

Whether you are a straightforward start-up business or an established business with complex controlling and reporting structures, ourservices are always tailored to your needs and delivered with equalenthusiasm.

Naturally, payroll processing and HR outsourcing are integral to our accounting and reporting services.

Our management accounting is tailored to your language and businessrequirements and may be as complex as your group reportingrequirements demand.

For larger and more complex outsourcing requirements, our SAP ERP Financials system supports you whilst your business grows bothdomestically and internationally by: scaling to meet your volume requirements availability in multiple languages, supporting businesses from

multiple countries providing unparalleled logistics and order processing support integrating with external logistics, document processing and other

applications integrating with your banks for bi-directional electronic data transfer providing state of the art data protection, data security and disaster

recovery

IFRS REPORTING

Getting to grips with IFRS can be a major drain on the resources of your fi nancial department. Whether you are converting to IFRS for thefi rst-time or trying to keep abreast of new developments, IFRScompliance is a complex and time-consuming challenge.

Our IFRS reporting services are designed to aid your decisionmaking process and provide peace of mind from the outset. We providea preliminary assessment of: the impact on your reported results and fi nancial position the impact on your corporate tax position the impact on accounting procedures and processes in your fi nancial

department

If you have decided to adopt IFRS, we provide all the support you need, including: conversion of fi nancial information on fi rst-time adoption consolidation of group fi nancial statements, including any necessary

conversion of group company fi nancial statements from local GAAP preparation of IFRS-compliant accounting policies implementation of IFRS-based chart of accounts and accounting

procedures IFRS consulting and training for the fi nancial department

TAX

At Baker Tilly Poland, we know that you need not only the highestquality tax advice and compliance services, but you need advice that is pro-active and constructive to enable you to compete in your local orglobal marketplace.

Our corporate tax compliance and advisory services are practical and focussed; delivering advice and hands-on assistance that allows you to implement your business objectives with confi dence.

Our practical and focussed approach also extends to implementationof transfer pricing structures and international tax planning,working together as necessary with independent members of Baker TillyInternational.

Our indirect tax compliance services include: registration for Polish VAT for both Polish and overseas businesses continuing VAT compliance, including EC Sales Lists and Intrastat

declarations acting as fi scal representative for non-EU businesses handling claims for refunds of Polish VAT incurred by EU and

non-EU businesses advisory services on VAT, customs duties and stamp duties

Expatriate taxation is a minefi eld for visiting personnel from ourmultinational clients. Our personal tax advice ensures thatremuneration structuring of expatriates and local staff is optimised for tax and social security aspects.

PAYROLL AND HR OUTSOURCING

Whether you have a growing business with just a fewemployees or an established business with manythousands of employees, our payroll outsourcingservice is always delivered to the same quality standards,certifi ed compliant with ISO 9001:2008 and providing the assurance that Sarbanes-Oxley requires.

Our specialist payroll processing fi rm, Contract Administration, is a leading provider of payroll outsourcing services in Poland andthroughout our Central European region. Our scalable SAP ERP HCM (Human Capital Management) system enables us to take headcounts of 10,000+ in our stride.

Our HR outsourcing service transfers full responsibility for compliance with the Labour Code and other employment legislation to us, as well as delivering valuable management tools and information for your HR department.

Features of our payroll and HR outsourcing services include: processing of small and large payrolls to the same high quality

standard delivery of cost savings through maximum effi ciency the power and fl exibility of SAP ERP HCM to adapt to your own

business needs integration with fi nancial systems, time-recording and other external

systems handling of all payments to staff, tax authorities and social security

authorities state of the art data protection, data security and disaster recovery

For more information on our specialist payroll and HR outsourcingservices, visit www.ca-staff.eu

Our consulting services are focussed on driving effi ciency into yourbusiness, enabling you to keep ahead of the competition.

The objectives of our quality management services will explore your business processes in depth and implement changes that will benefi t your business, your staff and your customers or clients. Our focus on risk management will lead to reductions in business risk and improvementsin customer service and satisfaction, enhancing the value of yourgoodwill and providing a stable and sure control environment forexpansion.

You will also benefi t from accreditation under recognised qualitymanagement standards, including ISO 9000, ISO 27007, SOX 404and, uniquely in Central Europe, Lexcel.

Our EU advisory services will help you to obtain valuable externalfunding for your new business or business expansion activities, trainingprogrammes, quality management and other investment opportunities.We help with preparation of applications to regional and centralauthorities for grants from EU structural funds, the Cohesion Fund and other aid programmes, followed by management of your project toensure compliance with funding terms and relevant law.

Our fi nancial due diligence and tax due diligence services will identify the key issues that you should be aware of related to assets and liabilities,cash fl ows, earnings and fi nancial standing, management forecasts and the taxation position of the target. Our valuation service complements our due diligence and provides robust support for your negotiatingposition.

CONSULTING

IT CONSULTING

Our fi nancial and HR outsourcing services are driven by effi cient and practical implementation of state of the art technology, solid reliability and a robust IT control environment. Our IT consulting services deliver the same quality standards for our clients’ internal systems as we enjoy ourselves.

Our IT network security audit will provide you with the assurance you need regarding data protection, intrusion prevention, data security and disaster recovery procedures. Our analysis of network devices andprotocols may also improve the fl ow of network traffi c and improve the overall user experience.

Our SAP consulting team treats every external implementation of SAP Business Suite 7 as if it were for our own use, using the same pragmaticand user-orientated approach as for our accounting clients running on SAP ERP Financials and our payroll outsourcing clients running on SAP ERP HCM. Our extensive experience as users of our own systemsalongside our outsourcing clients creates a unique approach toimplementation effi ciency, resulting in faster implementation times,valuable but practical functionality and lower implementation costs.

Our SAP maintenance service provides peace of mind foruninterrupted running of your SAP system, as well as keeping yoursystem up to date with implementation of maintenance releases. Ourexpertise will also help to ensure that you have a smooth and effi cient SAP upgrade.

CORPORATE SERVICES

From inception of your new business venture, through its lifetime and potentially until its winding-up, we take care of your companysecretarial and other corporate compliance requirements.

As well as providing bespoke incorporation of public and private limited companies and partnerships, tailored to your precise requirements, we can get your new business off to a fl ying start by supplying a ready-made company. Features of our ready-made companies include: fully registered status with the court of registration and the statistical

register registration for Corporate Income Tax and VAT bank account opened and share-capital paid in clean, non-trading history ready for immediate transfer and commencement of business activity

Annual company secretarial compliance is naturally integrated with the annual fi nancial reporting aspect of our accounting services, or isdelivered separately for your in-house fi nancial management team. EGMs are arranged quickly and effi ciently on-demand.

Should the time come to wind-up your company, we deliver a speedy, fast-track liquidation service for straightforward, solvent situations and corporate restructuring advice as needed for insolvent or more complex situations.

management services for over 30years, to both dealers and themajority of manufacturers across the world.

Now receiving over 11,000 monthly data submissions, ASE are one of the leading providers of business management services globally.For more information, please visitwww.ase-global.com

Baker Tilly Poland is a specialist providerof fi nancial information and businessmanagement services to the motorindustry in Poland and our CentralEuropean region. Our services are providedto dealers, motor manufacturers andimporters drawing on our own expertise and experience and as part of the global partner network of ASE.

Our monthly dealer composite service provides a franchise and its dealers withtrends impacting the network. They give unique comparisons of effi ciencies, costs and profi t opportunities, plus clear indications of the health of the dealers and the network.

Our training and consultancy services provide dealers with targetedintelligence, empowering their management and staff to implement best practices in the industry and improve profi tability.

Our profi t clinics deliver profi t improvement strategies to dealers,by dealers, drawing on real experiences of successful dealerships and adding valuable credibility to the advice given.

Our dealer accounting service makes SAP ERP Financials available to the entire network of dealers, with industry-tailored consistent chart of accounts and a common standard of management information andreporting for the dealership and the franchise.

We are also specialist providers of accounting and payroll processing, audit and assurance, taxation compliance and tax advisory services to dealers.

AUTOMOTIVE SERVICES

ASE have beenproviding accurate,d e t a i l e d m oto rt r ad e b u s ine s s

WORLDWIDE SUPPORT

Baker Tilly Poland has a network of global resources within reach through our membership of Baker Tilly International.

Baker Tilly International is a leading worldwide network of high quality, independent accountancy and business advisory fi rms, all of whom are committed to providing the best possible service to their clients, both in their own marketplaces and across the world, wherever the client needs help.

It is our strong relationship with other Baker Tilly International member fi rms that is the key factor enabling us to overcome time and cross border complexities to deliver a quality service.

Baker Tilly International is the world’s 8th largest accountancy andbusiness advisory network by combined fee income of its independent members. It is represented by 147 independent fi rms in 114 countries with combined fee income of US$3.13bn and 26,000 people worldwide.

For more information, please visit www.bakertillyinternational.com

Warsaw

Wrocław

Prague

Brno

Kraków

Łódź

Bratislava

OUR OFFICES

Krakówul. Prądnicka 430-002 KrakówTel. (+ 48 12) 633 5625Fax (+ 48 12) 633 9734

Łódźul. Niciarniana 2/6 92-208 Łódź Tel. (+ 48 42) 671 8560 Fax (+ 48 42) 671 8561

BrnoČeská 17602 00 BrnoTel. (+ 420 54) 2425 821Fax (+ 420 54) 2425 822

CONTACT USREGISTERED OFFICE

ul. Królewska 2700-060 WarszawaPolandE-mail: contact@bakertillypoland.euwww.bakertillypoland.eu

POLAND

Warsawul. Królewska 2700-060 WarszawaTel. (+ 48 22) 653 3550Fax (+ 48 22) 827 6915

Wrocławul. Legnicka 51/53 54-203 WrocławTel. (+ 48 71) 733 1300Fax (+ 48 71) 733 1301

CZECH REPUBLIC

PragueHybernská 32/1271110 00 PrahaTel. (+ 420 2) 2111 1611Fax (+ 420 2) 2111 1612

SLOVAKIA

BratislavaGrösslingova 45811 09 BratislavaTel. (+ 421 2) 5463 0457Fax (+ 421 2) 5464 5032