International Directory - Moore Global...Business Development Leon Hou...

International DirectoryMarch 2015

Moore Stephens International Limited

Contact Names:

ChairmanRichard Moore

[email protected]

Chief Operating OfficerMichael Hathorn

[email protected]

Director of SalesCharlie Newby

[email protected]

International Liaison ManagerSarah Skeels-Smith

[email protected]

Senior International AdministratorHeather Deacon

[email protected]

Marketing ManagerVictoria Littler

[email protected]

Marketing ExecutiveJanice Sarchet

[email protected]

150 Aldersgate StreetLondon EC1A 4AB

England, U.K.Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637

E-mail: [email protected]: www.moorestephens.com

Business DevelopmentLeon Hou

[email protected]

20F Yueda Plaza889 Wanhangdu Road

Jing’an DistrictShanghai 200042

The People’s Republic of ChinaTelephone: +86 (21) 6290 5855Facsimile: +86 (21) 6290 5899

E-mail: [email protected]: www.moorestephens.com

1

CONTENTS

Introduction 2Committees 5Regional Executive Offices 7Index 11International Direct Dialling Codes 17World Time Zones 182013/2014 Calendar 19Member Firms 21Correspondent/Associated Firms 222E-mail Country Codes 230Personal Contact Details 231

The information in this directory is correct at the time of going to press (March 2015)

© Moore Stephens International Limited 2015

This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

Africa 8 23 29 830 29.8

Asia Pacific region 13 20 44 2,494 82.3

Australasia region 2 15 22 884 131.9

China region 1 3 47 5,545 268.5

Europe region 43 145 298 8,115 993.0

Latin America region 17 26 35 1,350 39.4

Middle East region 12 14 26 614 23.2

North America region* 7 46 125 6,458 1,115.2

103 292 626 26,290 2,683.3

WORLDWIDE STATISTICS

Members andcorrespondents Countries Firms Offices

Principals and staff

Fee income

US$m

*Includes Bermuda and The Caribbean

2

INTRODuCTION

The Membership of Moore Stephens International Limited“MSIL” at the time of going to press – March 2015 –comprises 292 leading independent accounting andconsulting firms with a total of 626 offices across 103countries. Details of current MSIL membership can beaccessed through the Moore Stephens International websiteat www.moorestephens.com under “Locations”.

A wide range of professional services has been developed bythe member firms over the 110 years since Moore Stephenswas first founded to assist clients in meeting theircross-border commercial objectives. These are complementedby local services in each country to the same high standardof personal service that is the Moore Stephens tradition. Servicesare provided in compliance with relevant national legislation and professional regulation.

Les membres de Moore Stephens International Limited“MSIL” à la mise à jour – mars 2015 – sont constitués de292 cabinets comptables et conseils indépendants reprenantun total de 626 bureaux situés dans 103 pays différents. Lesréférences des membres actuels de MSIL sont accessibles surle site internet de Moore Stephenswww.moorestephens.com sous la rubrique “localisation”.

Depuis que Moore Stephens a été fondé il y a 110 ans, lessociétés membres ont développé une large gamme deservices professionnels, avec pour objectif d’assister lesclients dans la réalisation de leurs objectifs commerciaux àtravers le monde. Ceci a été complété par la mise en placede services locaux dans chaque pays, offrant un servicepersonnalisé et de grande qualité, comme l’exige latradition Moore Stephens. Les services sont fournisconformément à la législation nationale et aux règlementsprofessionnels applicables.

Zum Zeitpunkt der Drucklegung, im März 2015, umfasstdas Netzwerk Moore Stephens International Limited “MSIL”292 führende unabhängige Wirtschaftsprüfungs- undberatungsfirmen mit insgesamt 626 Büros in 103 Ländern.Detaillierte Informationen der aktuellen Mitgliedsfirmensind auf der Moore Stephens International Internet-Seitewww.moorestephens.com unter “Locations” erhältlich.

Während der 110 Jahre seit der Gründung von MooreStephens haben die selbständigen Mitgliedsfirmen einegroße Palette professioneller Dienstleistungen entwickelt,um Mandanten bei ihrer Arbeit über Grenzen hinweg zuunterstützen und zwar mit dem Standard, der bei MooreStephens Tradition ist. Dienstleistungen werden unterEinhaltung maßgeblicher nationaler Gesetze undberufsrechtlicher Vorgaben erbracht.

3

En el momento de publicación de este directorio – Marzo de2015 –, la afiliación a Moore Stephens International Limited“MSIL” contaba con 292 firmas punteras independientes deauditores y consultores con un total de 626 oficinas en 103países. Detalle actualizado de la afiliación a MSIL puedeencontrarse en la página Web www.moorestephens.com enel apartado “Locations”.

La firma ha desarrollado un extenso abanico de serviciosprofesionales a través de los 110 años transcurridos desdeque se creó Moore Stephens, con el objetivo de ayudar a losclientes a alcanzar sus objetivos internacionales. En cadapaís, los servicios locales complementan a los internacionales,siempre al elevado nivel personal y profesional que ha sidosiempre tradición de Moore Stephens. Los servicios se prestande acuerdo a la legislación nacional y a la regulaciónprofesional relevante.

Il Gruppo Moore Stephens International Limited “MSIL”, alladata di stampa della presente Guida – Marzo 2015 –riunisce più di 292 tra società di revisione, consulenza e studiprofessionali, totalmente indipendenti tra loro, per un totaledi 626 uffici in 103 Paesi. E’ possibile visionare tutte leinformazioni circa il Gruppo MSIL collegandosi al sitointernet www.moorestephens.com e cliccando sul link“Locations”.

Da quando Moore Stephens è stata fondata – 110 anni fa –le società e gli studi membri hanno sviluppato una largagamma di servizi professionali con lo scopo di assistere iclienti nella realizzazione dei loro obiettivi anche attraversoPaesi diversi nel mondo. Cosicchè in ogni Paese possonoessere utilizzati servizi professionali allo stesso livello diqualità del servizio personalizzato che è nella tradizione diMoore Stephens. I servizi sono offerti nel rispetto dellalegislazione nazionale e della regolamentazione professionale.

À data da publicação deste directório, Março de 2015, asociedade Moore Stephens International Limited (MSIL)integra 292 empresas independentes de auditoria econsultoria com um total de 626 escritórios situados em 103países diferentes. Para mais informações sobre as empresasassociadas da MSIL consulte o website da Moore StephensInternational em www.moorestephens.com no link“Locations”.

Desde que foi constituída, há mais de 110 anos, os membrosda organização têm vindo a desenvolver uma grandevariedade de serviços profissionais, com o objectivo decontribuir para ajudar os seus clientes a alcançarem osobjectivos comerciais. Os serviços prestados a nívelinternacional são complementados por serviçospersonalizados de elevado nível profissional, que aliás é atradição da Moore Stephens. Os serviços são prestados emconformidade com a legislação e as normas profissionaisnacionais aplicáveis.

4

INTRODuCTION

На момент выхода в печать справочника «март 2015 года» сеть Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 292 ведущих независимых бухгалтерских и консалтинговых фирм с 626 офисами в 103 странах. Информацию о текущем состоянии сети МСИЛ можно получить на международном вэбсайте www.moorestephens.com в разделе «Locations».

Широкий диапазон профессиональных услуг разработан фирмами-членами за более чем 110 лет с даты основания Моор Стивенс, с целью оказания содействия клиентам в осуществлении их международных коммерческих задач. Эти услуги дополняются местными услугами в каждой стране на том же высоком уровне персонального обслуживания, которые стали традицией Моор Стивенс. Услуги предоставляются в соответствии с соответствующим национальным законодательством и нормативно-правовым регулированием профессиональной деятельности.

马施云国际有限公司成员所集团 (MSIL) 于付印日期 - 2015 年三月份 - 在全球的 103 个国家内的 292 家领先的独立会计和咨询公司一共设有 626 个办事处 . 查看目前 MSIL 成员所的最新资料可以浏览马施云国际网址 www.moorestephens.com 中 Locations 网页.

马施云 110 年来透过旗下成员所为客户提供多类专业服务, 协助客户达成其跨国商业目标 . 而旗下的办事处遍设世界各地，故可为客户提供同等高水平及殷切的服务，这也是马施云多年来所建立的传统 . 在遵守国家有关法律和专业监管下提供服务.

292 , تضم حتى اذار 2015 مور ستيفنس انترناشيونال المحدودة ان أعضاء مكتب موزعين حول مكتب رائد في المحاسبة واإلستشارات ما مجموعه 626

103 دولة

يتضمن كافة التفاصيل عن www.moorestephens.com ان الموقع اإللكتروني. �هذه العضوية

تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء لمساعدة سنة منذتأسيس مور ستيفنس كمرحلة اولى, على مر ال 110

على تحقيق اهدافها التجارية حول العالم العمالء

وتستكمل بخدمات محلية في كل بلد مع الحفاظ على نفس المعايير العالية �التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها

ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة المهنية

5

COMMITTEES

International Policy Committee

Richard Moore ChairmanAndrew J. Armanino - North AmericaDon Boyd - AustralasiaLouis Grassi - North AmericaLIANG Chun - ChinaHerjanto Lutanto - Asia PacificFrans Verschelden - Europe

International Technical Committee

Michael Hathorn - Europe/MSIL ChairmanIdris Atcha - Middle EastDavid Stevens - AustralasiaCharles Reid - AfricaHelen H. L. Tang - Asia PacificZHOU Long (Joe) - ChinaDavid Chopping - MSIL Secretary

Moore Stephens Asia Pacific LimitedExecutive Committee

Herjanto Lutanto - Jakarta ChairmanHelen H. L. Tang - Hong Kong Vice ChairmanNobuyuki Ishiwata - TokyoNeo Keng Jin - SingaporeAlex Kuo - TaipeiChaovana Viwatpanachati - BangkokLeon Hou - Shanghai Executive

Moore Stephens AustralasiaExecutive Committee

Don Boyd - Melbourne ChairmanJim Gouskos - AdelaideEric Hummer - CanberraNeil Pace - PerthKen Pickard - QueenslandRobert Southwell - Sydney

Moore Stephens ChinaExecutive Committee

LIANG Chun - Beijing ChairmanZHOU Long (Joe) - BeijingMs. LI Gaolei - BeijingWANG Quan Zhou - BeijingLI Jincai - Tianjin

Moore Stephens Europe LimitedExecutive Committee

Frans Verschelden - Brussels ChairmanGiuseppe A. Barranco - MilanFernando Fernández Ripoll - MadridIga Kwaśny - WarsawBurak Onur - IstanbulChristoph Schlotthauer - ParisDr. Manfred Schwarz - ViennaPaul Stockton - LondonWilliam de Wijs - EindhovenChristopher Rawden - Brussels Executive Director

6

COMMITTEES (CONTINuED)

Moore Stephens Latin America Inc.Executive Committee

Mauricio Durango Pérez - Quito Secretary Hélio Eiji Yamasaki - JoinvilleEdgard Pérez - BogotaValeria Gagliani - Buenos Aires Executive Director

Moore Stephens Middle East Ltd.

John Adcock - DubaiMohamed H.S. El Ayouty - Jeddah

Moore Stephens North America Inc.Board of Directors

Louis Grassi - New York, NY ChairmanAndrew J. Armanino - San Ramon, CAThomas F. Bonadio - Rochester, NYNick Decosimo - Chattanooga, TNMark L. Fagan - New York, NYGreg Hutchins - Los Angeles, CAThomas P. Rosenbach - Grand Rapids, MISteven Sacks CPA - Saddle Brook, NJ Executive Director

Moore Stephens South Africa (Pty) Ltd.

Charles Reid - Durban ChairmanAndrew Bennie - PretoriaBrett Berriman - PietermaritzburgGeorge Friend - Port ElizabethJo Viviers - HumansdorpJohan Pretorius - East LondonJohan Vermeulen - Cape TownLeonard Roberts - Benoni, East RandPieter-Louw van der Ahee - Stellenbosch

7

REgIONAL ExECuTIvE OffICES

Moore Stephens International LimitedLONDON

150 Aldersgate StreetLondonEC1A 4ABEnglandUK

Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637E-mail: [email protected]: www.moorestephens.com

Richard Moore Chairman [email protected] Hathorn Chief Operating Officer [email protected] Newby Director of Sales [email protected] Skeels-Smith International Liaison Manager [email protected] Deacon Senior International Administrator [email protected] Littler Marketing Manager [email protected] Sarchet Marketing Executive [email protected]

Moore Stephens Africa (Pty) LtdCAPE TOWN

42 Silwood RoadRondeboschCape Town, 7700South Africa

Telephone: +27 (0)21 685 0088Facsimile: +27 (0)86 402 9808E-mail: [email protected]: www.moorestephens.co.za

Charles Reid Chairman [email protected] Blackbeard Africa Strategy Advisor [email protected] Alt Regional Executive [email protected] Trudie Du Raan Regional Technical Executive [email protected]

8

REgIONAL ExECuTIvE OffICES (CONTINuED)

Moore Stephens Asia Pacific LimitedHONG KONG

905 SilvercordTower 230 Canton RoadTsimshatsuiKowloonHong Kong

Telephone: +852 2375 3180Facsimile: +852 2375 3828E-mail: [email protected]: www.msapl.com

Herjanto Lutanto Chairman [email protected] Tang Secretariat [email protected] Hou Executive [email protected]

Moore Stephens AustralasiaMELBOURNE

Suite 1413530 Little Collins StreetMelbourneVictoria 3000Australia

Telephone: +61 (0) 3 9909 7371Facsimile: +61 (0) 3 9909 7788E-mail: [email protected]: www.moorestephens.com.au

Don Boyd Executive Chairman [email protected] Rickerby New Zealand Managing Director [email protected] Antonius Chief Executive Officer [email protected]

9


Moore Stephens ChinaBEIJING

12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China

Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com

LIANG Chun Chairman [email protected]. LI Gaolei International Liaison [email protected]

Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.

Moore Stephens Europe LimitedBRUSSELS

Avenue Louise 209A1050 BrusselsBelgium

Telephone: +32 (0) 2 627.18.32Facsimile: +32 (0) 2 644.67.89E-mail: [email protected]

Frans Verschelden Chairman [email protected] Rawden Executive Director [email protected] Schnider Head Tax Faculty [email protected] Denooze Office Manager [email protected] Guntis Kronbergs European Tax Coordinator [email protected] Spaul European Technical Director [email protected]

Beat Schnider - Telephone: +41 (0)56 641 91 56Gill Spaul - Telephone: +44 (0)20 7651 1859Zigurds Kronbergs - Telephone: +44 (0)1284 811752

10


Moore Stephens Latin America LimitedQUITO

Av. Amazonas N21-147 y RoblesEdif. Río AmazonasQuitoEcuador

Telephone: +593 2 2554 656Facsimile: +593 2 2506 866E-mail: [email protected]/

[email protected]: http://msla.moorestephens.com

Mauricio Durango Pérez Chairman [email protected] Gagliani Regional Executive Director [email protected]

Moore Stephens Middle East LtdDUBAI

Courier Address:Suite 202Zalfa BuildingAl GarhoudDubaiUnited Arab Emirates

Mailing AddressP.O. Box 28817

DubaiUnited Arab Emirates

Telephone: +971 4 282 0811/0783Facsimile: +971 4 282 0812E-mail: [email protected]: http://middleeast.moorestephens.com

John Adcock Chairman [email protected] H.S. El Ayouty Vice Chairman [email protected] Butter Regional Co-ordinator [email protected]

Moore Stephens North America, IncSADDLE BROOK

250 Pehle AvenuePark 80 West, Plaza 2Suite 200Saddle BrookNJ 07663U.S.A.

Telephone: +1 (201) 291 2660Facsimile: +1 (201) 368 1944E-mail: [email protected]: www.msnainc.org

Louis Grassi Chairman [email protected] Sacks CPA Executive Director [email protected] DeFelice Sr Manager - Communications & Program Dev [email protected]

11

INDEx Of CITIES

ALbANIA

Tirana 21

ALgERIA

Algiers 21

ANDORRA

Andorra 21

ARgENTINA

Buenos Aires 22

AuSTRALIA

Adelaide 23Adelaide - Camden Park 223Brisbane 23Burdekin 24Cairns 24Canberra 24Gold Coast 25Innisfail 25Melbourne 22Perth 25Sydney 26Toowoomba 26Townsville 27

AuSTRIA

Amstetten 32Graz 29Innsbruck 30Klagenfurt 30Linz 30/31Ried Im Innkreis 31/33Salzburg 32Steyr 33Vienna 27/28/29Wels 33

AzERbAIjAN

Baku 34

bAhAMAS

Nassau 34

bAhRAIN

Manama 35

bANgLADESh

Dhaka 35

bELgIuM

Antwerp 36Brussels 36Ghent 37

bELIzE

Belize City 37

bERMuDA

Hamilton 37/38

bOLIvIA

La Paz 39Santa Cruz De La Sierra 38

bOTSWANA

Botswana 39Gaborone 223

bRAzIL

Belo Horizonte 40Campinas 40Curitiba 40Florianópolis 41Fortaleza 41Joinville 41Porto Alegre 42Ribeirão Preto 42Rio De Janeiro 42São Luis 224São Paulo 39/43

bRITISh vIRgIN ISLANDS

Tortola 43

buLgARIA

Sofia 44

buRuNDI

Bujumbura 44

CANADA

Edmonton 45Port Coquitlam 45Toronto 46Vancouver 46White Rock 47

CAyMAN ISLANDS

Grand Cayman 47

ChANNEL ISLANDS

Channel Islands 47

ChILE

Santiago 48

ChINA

Beijing 48/55Changchun Branch 49Changsha Branch 49Chengdu Branch 50Dalian Branch 50Guangzhou Branch 50Haikou Branch 50Hangzhou Branch 51Hefei Branch 51Hohehot Branch 51Jinan Branch 51Kunming Branch 52Nanchang Branch 52Nanjing Branch 52Qingdao Branch 52Shanghai 224Shanghai Branch 49

12

INDEx Of CITIES (CONTINuED)

Shenyang Branch 53Shenzhen Branch 49Suzhou Branch 53Taiyuan Branch 53Tianjin 56Wuhan Branch 53Xian Branch 54Zhengzhou Branch 54Zhuhai Branch 54

COLOMbIA

Bogota 56Medillin 57

CONgO (DRC)

Kinshasa 57

COOk ISLANDS

Cook Islands 57

COSTA RICA

San José 57

CROATIA

Varaždin 58Zagreb 58

CypRuS

Limassol 59Nicosia 58

CzECh REpubLIC

Domažlice 59Pilsen 60Prague 60

DENMARk

Aarhus 62/64Copenhagen 61/62Esbjerg 65Farum 61Fjerritslev 64Fredericia 65Hanstholm 63Hurup 63Kolding 65Nykøbing Mors 63Skive 64Thisted 62

DOMINICAN REpubLIC

Santo Domingo 66

ECuADOR

Guayaquil 67Quito 66/68

EgypT

Alexandria 69Cairo 68

EL SALvADOR

San Salvador 225

ESTONIA

Estonia 69Pärnu 225

fINLAND

Helsinki 69Hämeenlinna 70Tampere 69

fORMER yugOSLAv REpubLIC Of MACEDONIA

Skopje 70

fRANCE

Paris 70

gERMANy

Ahrensburg 71Berlin 71/72Bielefeld 72Dortmund 73Duisburg 73Frankfurt Am Main 74Goslar 74Hamburg 75Hannover 75Iserlohn 76Karlsruhe 76Kassel 77Koblenz 77Mannheim 78Munich 78Nürnberg 79Osnabrück 79Ulm 80Wuppertal 80

gIbRALTAR

Gibraltar 81

gREECE

Piraeus 81/82

guATEMALA

Guatemala City 82

guERNSEy

Guernsey 83

hONDuRAS

San Pedro Sula 84Tegucigalpa 83

hONg kONg

Hong Kong 84/85

huNgARy

Budapest 85/86Komárom 86

ICELAND

Iceland 86

13


INDIA

Aurangabad 87Bangalore 87Chennai 88Hyderabad 88Kannur 89Kochi 89Kolkata 90Kolkata - City 90Kozhikode 90Mumbai 91/92Mumbai - City 91New Delhi 92Thiruvananthapuram 93Thrissur 93Tirunelveli 93Visakhapatnam 93

INDONESIA

Jakarta 94

IRAq

Erbil 94

IRELAND

Cork 95Dublin 95Limerick 95

ISLE Of MAN

Isle Of Man 96/97

ISRAEL

Tel Aviv 98

ITALy

Bolzano 100Messina 100Milan 98/99/100/101Padova 99Reggio Emilia 99Rome 101

jApAN

Tokyo 102

jERSEy

Jersey 102/103

kAzAkhSTAN

Almaty 104

kOREA

Seoul 104

kuWAIT

Kuwait City 105

LATvIA

Riga 105

LEbANON

Beirut 106

LIEChTENSTEIN

Liechtenstein 106/225

LIThuANIA

Vilnius 106

LuxEMbOuRg

Luxembourg 107

MACEDONIA, fyRO

Macedonia, Fyro 107

MALAySIA

Johor Bahru 107Kuala Lumpur 108Kuching 108Labuan 109

MALTA

Marsa 109

MAuRITIuS

Port Louis 109

MExICO

Aguascalientes 116Ciudad Victoria 110Colima 111Guadalajara 111Hermosillo 111León 112Mexico City 110/113/114Monterrey 114Mérida 112Piedras Negras 115Puebla 115Querétaro 115Reynosa 110Saltillo 114San Luis Potosí 116

MONACO

Monte Carlo 116

MOROCCO

Casablanca 117Tangier 117

NEThERLANDS

Amsterdam 118Amsterdam - Airport 119Eindhoven 118Rotterdam 119

NEW zEALAND

Auckland 120Christchurch 120Dunedin 121Hastings 121Havelock North 121

14


Hawkes Bay 122Masterton 122Wanganui 122Wellington 123

NIgERIA

Lagos 226Nigeria 123

NORWAy

Oslo 123/124

OMAN

Muscat 125

pAkISTAN

Islamabad 126Karachi 125Lahore 126

pANAMA

Panama 126Panama City 226

pApuA NEW guINEA

Port Moresby 126

pARAguAy

Asuncion 127

pERu

Lima 127

phILIppINES

Makati City 128

pOLAND

Gdańsk 128Warsaw 128/129

pORTugAL

Funchal 130Lisbon 129Oporto 129

qATAR

Doha 130

ROMANIA

Bucharest 131

RuSSIAN fEDERATION

Moscow 131/132/226/227Novosibirsk 132Sakhalin 132Vladivostok 133

SAuDI ARAbIA

Al-khobar 134Jeddah 133Riyadh 134

SENEgAL

Dakar 135

SERbIA

Belgrade 135

SEyChELLES

Victoria 135

SINgApORE

Singapore 136

SLOvAkIA

Banská Bystrica 137Bratislava 136

SOuTh AfRICA

Cape Town 137/138Durban 139East London 139East Rand 139George 140Humansdorp 140Jeffreys Bay 140Johannesburg 141Kimberley 141Lichtenburg 141Pietermaritzburg 142Port Elizabeth 142Pretoria 143Stellenbosch 143

SOuTh kOREA

South Korea 144

SpAIN

Barcelona 144/145Bilbao 145Cordoba 148Granada 148Logroño 145Madrid 144/146Marbella 146Oviedo 147Palma De Mallorca 147Sevilla 147Valencia 147Valladolid 148Vitoria 146Zaragoza 148

SRI LANkA

Colombo 227Sri Lanka 148

SWEDEN

Gothenburg 149Malmö 150Stockholm 150

SWITzERLAND

Aarau 151Geneva 150/151/152Lausanne 152

15


Lucerne 153Lugano 153Neuchâtel 153Nyon 154St Gallen 154Zug 155Zurich 154

TAIWAN (ROC)

Kaohsiung 155Taichung 156Taipei 155

ThAILAND

Bangkok 156

TuNISIA

Tunis 157

TuRkEy

Ankara 157Istanbul 157Ordu 158

ukRAINE

Kiev 158Odessa 158

uNITED ARAb EMIRATES

Abu Dhabi 159Dubai 159Jebel Ali 159Sharjah 160

uNITED kINgDOM

Bath 163Belfast 164Birmingham 164Bristol 164/165Chatham 165Chichester 165Coleraine 166Corby 166/167Derry ~ Londonderry 167Edinburgh 167Enfield 168Glasgow 168Guildford 169Isle Of Wight 169Larne 169Limavady 170Liverpool 170London 161/162/163Manchester 170Norwich 228Peterborough 171Salisbury 171Scarborough 172Southampton 172Stoke On Trent 173Watford 173

uNITED STATES Of AMERICA

AlabamaHuntsville 189

ArizonaPhoenix 206

ArkansasFayetteville 186Little Rock 193

CaliforniaCamarillo 177Encino 186Long Beach 194Los Angeles 194/195Ontario 204Orange County 205Pasadena 206Redlands 208San Diego 210San Francisco 210San Jose 211San Ramon 212Santa Cruz 212Visalia 215Westlake Village 216

ConnecticutNorwalk 204

FloridaMiami 198Orlando 205Tallahassee 215Tampa Area 215

GeorgiaAtlanta 174/175Augusta 175Brunswick 177Dalton 184Duluth 185Marietta 196

IllinoisGlen Carbon 187Itasca 190Naperville 199

IndianaBloomington 175Carmel 178Columbus 181Indianapolis 190Seymour 213

KentuckyLexington 192Louisville 195

MarylandMaryland 196

MassachusettsBoston 176Cambridge 177

MichiganDetroit 185Grand Rapids 187

MissouriSt. Charles 214St. Louis 214

New JerseyCranford 183Livingstone 193Saddle Brook 173

New MexicoAlbuquerque 174

New YorkJericho 191New City Rockland County 201New York 202/203

16


Rochester 209White Plains 216

North CarolinaCharlotte 179Raleigh 207

OhioCincinnati 180Cleveland 180Columbus 182Coshocton 183Lima 192Medina 197Millersburg 199New Philadelphia 201Wooster 217Zanesville 217

OregonPortland 207

PennsylvaniaPhiladelphia 206

South CarolinaCharleston 178Columbia 181Greenville 188Greenwood 188

TennesseeChattanooga 179Knoxville 191Memphis 198Nashville 200Nashville - Brentwood 200

TexasDallas 184Fort Worth 186Houston 189

VirginiaMclean 197Richmond 208

WashingtonSeattle 213

uRuguAy

Montevideo 218

vENEzuELA

Caracas 218

vIETNAM

Da Nang City 220Hanoi 219Ho Chi Minh City 219Northern Vietnam 219Son La Province 220

yEMEN

Sana’a 220

zAMbIA

Lusaka 221

zIMbAbWE

Bulawayo 228

17

INTERNATIONAL DIRECT DIALLINg CODES

The following dialling codes are used for direct dialling from onecountry to another. A dialling-out code is used for the country fromwhich the call is going. For example, to call from Singapore toSwitzerland, you will dial 001 41 followed by the city code and theexchange number.

Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code.

For International dialling the ‘0’ at the beginning of a city code should be omitted.

Dial-out Dial-in Code CodeAlbania 00 355Andorra 00 376Argentina 00 54Australia 0011 61Austria 00 43Azerbaijan 00 994Bahamas 001 1 242Bahrain 00 973Bangladesh 00 880Belgium 00 32Belize 00 501Bermuda 011 1 441Bolivia 00 591Botswana 00 267Brazil 00 55British Virgin Is. 011 1 284Bulgaria 00 359Burundi 00 257Canada 011 1Cayman Islands 011 1 345Channel Islands 00 44Chile 00 56China 00 86Colombia 009 57Costa Rica 00 506Croatia 00 385Cyprus 00 357Czech Republic 00 420Denmark 00 45Dominican Republic 011 1 809Ecuador 00 593Egypt 00 20Estonia 00 372Finland 00 358France 00 33Germany 00 49Gibraltar 00 350Greece 00 30Guatemala 00 502Guernsey 00 44Honduras 00 504Hong Kong 001 852Hungary 00 36Iceland 00 354India 00 91Indonesia 00 62Iran 00 98Iraq 00 964Ireland 00 353Isle of Man 00 44Israel 00 972Italy 00 39Japan 010 81Jersey 00 44Jordan 00 962Kazakhstan 810 7

Dial-out Dial-in Code CodeKorea (South) 00 82Kuwait 00 965Latvia 00 371Lebanon 00 961Liechtenstein 00 423Lithuania 00 370Luxembourg 00 352Macedonia, FYRO 00 389Malaysia 00 60Malta 00 356Mauritius 00 230Mexico 00 52Moldova 00 373Monaco 00 377Morocco 00 212Netherlands 00 31New Zealand 00 64Nigeria 009 234Nicaragua 00 505Norway 00 47Oman 00 968Pakistan 00 92Panama 00 507Paraguay 002 595Peru 00 51Philippines 00 63Poland 00 48Portugal 00 351Qatar 00 974Romania 00 40Russian Fed. 8*10 7Saudi Arabia 00 966Serbia 00 381Seychelles 00 248Singapore 001 65Slovakia 00 421Slovenia 00 386South Africa 00 27Spain 00 34Sri Lanka 00 94Sweden 00 46Switzerland 00 41Syria 00 963Taiwan 002 886Thailand 001 66Tunisia 00 216Turkey 00 90UAE 00 971Ukraine 00 380United Kingdom 00 44Uruguay 00 598USA 011 1Venezuela 00 58Vietnam 00 84Yemen 00 967Zimbabwe 00 263

18

WORLD TIME zONES

Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.

London Distance LocalTo Miles TimeAbuja 3110 +1Almaty 3487 +6Amman 2280 +2Amsterdam 231 +1Antananarivo 5652 +3Asuncion 6588 –4Athens 1500 +2Auckland 11404 +12Baghdad 2548 +3Baku 2472 +4Bangkok 5919 +7Barcelona 717 +1Beijing 5073 +8Beirut 2153 +2Belgrade 1047 +1Belize City 6037 –6Berlin 594 +1Bogota 5281 –5Bratislava 825 +1Brussels 217 +1Budapest 913 +1Buenos Aires 6915 –3Bujumbura 4158 +2Bulawayo 5258 +2Cairo 2188 +2Calcutta 4958 +5½Caracas 4656 –4½Copenhagen 611 +1Damascus 2203 +2Delhi 4180 +5½Dhaka 4969 +6Doha 3246 +3Douglas 255 GMTDubai 3403 +4Dublin 279 GMTFrankfurt 406 +1Gaborone 5476 +2Geneva 468 +1Gibraltar 1097 +1Grand Cayman 5863 –5Guatemala City 5585 –6Guernsey 183 GMTHamilton 3442 –4Hanoi 7298 +7Helsinki 1148 +2Hong Kong 5989 +8Istanbul 1552 +2Jakarta 7287 +7Jeddah 2955 +3Jersey 187 GMTJohannesburg 5634 +2Karachi 3935 +5Kishinev 1363 +2Kuala Lumpur 6557 +8Kuwait City 2894 +3La Paz 7464 –4Lima 6370 –5Lisbon 972 GMTLjubljana 759 +1Luxembourg 310 +1Madrid 774 +1Managua City 5407 –6

London Distance LocalTo Miles TimeManama 3973 +3Manila 6681 +8 Mauritius 6075 +4Mexico City 5543 –6Milan 609 +1Monte Carlo 652 +1Montevideo 8240 –3Montreal 3241 –5Moscow 1557 +3Mumbai 4478 +5½Munich 590 +1Muscat 3622 +4Naples 1011 +1Nassau 4344 –5New York 3440 –5Nice 647 +1Nicosia 2028 +2Oslo 749 +1Palma 833 +1Panama City 5672 –5Papua New Guinea 12466 +10Paris 215 +1Perth 9008 +8Prague 650 +1Quito 5713 –5Rarotonga 12321 –10½Reykjavik 1187 GMTRiga 1035 +3Rome 907 +1Sana’a 3486 +3San Francisco 5351 –8San Salvador 5559 –6Santa Domingo 5018 –4Santiago 7406 –4São Paulo 5896 –3Seoul 5662 +9Singapore 6754 +8Skopje 1230 +1Sofia 1258 +2Stockholm 898 +1Sydney 10568 +10Taipei 9057 +8Tallinn 1111 +1Tangier 1132 GMTTegucigalpa 5358 –6Tehran 2731 +3½Tel-Aviv 2216 +2Tirana 1178 +1Tokyo 5955 +9Toronto 3545 –5Tortola 5232 –4Tunis 1138 +1Vancouver 4707 –8Varaždin 882 +1Victoria 5060 +4Vienna 790 +1Vilnius 1284 +2Vladivostok 8050 +10Warsaw 899 +1Washington 3665 –5Zurich 490 +1

19

2015/2016 CALENDAR

2015

2016

S M T W T F SJanuary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SFebruary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

S M T W T F SMarch

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SJanuary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

S M T W T F SFebruary

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

S M T W T F SMarch

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

21

AALbANIA gMT+1

“INTER B.B.K – Auditing” sh.p.kTIRANA

Sheshi “Wilson”Rruga “Sulejman Delvina”Kulla “Fati”Apartmenti 23Albania

Telephone: +355 (42) 203086Facsimile: +355 (42) 266886E-mail: [email protected]

Esmeralda Balluku

International Liaison: Esmeralda Balluku [email protected]

ALgERIA gMT+1

Moore Stephens IFI SARLALGIERS

Tim Woodward Paul Stockton

Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

ANDORRA gMT+1

Services available through the member firm in Barcelona, Spain

22

ARgENTINA gMT-3

Moore Stephens – Suarez & MenendezBUENOS AIRES

Maipu 94212th FloorC1006ACNBuenos AiresArgentina

Telephone: +54 (11) 4103 9500Facsimile: +54 (11) 4315 0959/4103 9561E-mail: [email protected]: www.suarez-menendez.com

Julio O. SuarezAlejandro J. GalvanAlfredo A. EsperonMaria D. CibeiraCr. Jose Manuel Meijomil

Roberto C. CoxHoracio L. MartinezMaria E. CastroGustavo A. CarlinoFrancisco Di Martino

International Liaison: Roberto C. Cox [email protected]

International Tax - Personal:

Maria D. Cibeira [email protected]

International Tax - Corporate:

Maria E. Castro [email protected]

AuSTRALIA gMT+8/10

Moore Stephens AustraliaMELBOURNE

Suite 1413, Level 14Exchange Tower530 Little Collins StreetMelbourneVictoria 3000Australia


Don Boyd Executive Chairman [email protected] Antonius Chief Executive Officer [email protected]

David Stevens National Head of Professional Standards [email protected] T: +61 (0) 9909 7374Dean Ardern National Technical Accounting Manager [email protected] T: +61 (0) 3 9909 7373Linda Cummings Executive Assistant [email protected] T: +61 (0)3 9909 7371

23

AAuSTRALIA (CONTINuED) gMT+8/10

Moore StephensADELAIDE

Level 481 Flinders StreetAdelaideSouth Australia 5000Australia

Mailing AddressGPO Box 2039

AdelaideSouth Australia 5001

Australia


Rick BasheerCristina ClementePeppe Fusco

Jim GouskosTim SiebertSam Woods

International Liaison: Jim Gouskos [email protected]

Moore Stephens QueenslandBRISBANE

Level 1210 Eagle StreetBrisbaneQueensland 4001Australia


Robert ClarkeDavid GreggRichard HoultMichael McDonaldKen Pickard

Vanessa de WaalBob BlurtonStephen CoatesRichard Wheeler

International Liaison: Ken Pickard [email protected]

International Tax: Richard Wheeler [email protected]

24

AuSTRALIA (CONTINuED) gMT+8/10

Moore Stephens QueenslandBURDEKIN

Burdekin167 Queen StreetAyrQueensland 4807Australia


Daniel Horan



Moore Stephens QueenslandCAIRNS

120 Spence StreetCairnsQueensland 4870Australia


Greg Archer



Moore Stephens CanberraCANBERRA

Level 110 Townshend StreetPhillipACT 2606Australia

Mailing AddressPO Box 6006

MawsonACT 2607Australia

Telephone: +61 (2) 6234 6900Facsimile: +61 (2) 6234 6990E-mail: [email protected]: www.moorestephens.com.au

Eric Hummer (Managing Partner)Selina Stanford

Ian Hollow

International Liaison: Eric Hummer [email protected]

25


Moore Stephens QueenslandGOLD COAST

Level 31 Lawson StSouthportQueensland 4215Australia

Mailing AddressGPO Box 2525Southport BC

Queensland 4215Australia


Kim BourkeTusar Mia

Jacques VorsterDavid Mackie



Moore Stephens QueenslandINNISFAIL

88 Rankin StreetInnisfailQueensland 4860Australia


Greg Archer


International Liaison and Tax:

Richard Wheeler [email protected]

Moore StephensPERTH

Level 312 St. Georges TerracePerth WA 6000Australia


St Georges TerraceWA 6831Australia


Raymond SimpsonSuan-Lee TanNeil Pace

Clint BainbridgeDavide Costanzo

International Liaison: Neil Pace [email protected]

International Tax: Davide Costanzo [email protected]

26

AuSTRALIA (CONTINuED) gMT+8/10

Moore StephensSYDNEY

Level 15135 King StreetSydneyNSW 2000Australia

Telephone: +61 (2) 8236 7700Facsimile: +61 (2) 9233 4636E-mail: [email protected]: www.moorestephens.com.au

Robert SouthwellScott WhiddettJoe ShannonSpiro TzannesCharlie ViolaChris ChandranHoward BadgerAllan MortelMartin FowlerMichael Dundas

Alan MaxJustin ReynoldsScott McGillCraig HughesJohn GavljakMelissa AlexanderMichael HirdTrent HancockMartin Booth

International Liaison: Robert Southwell [email protected]

International Tax: Howard Badger [email protected]


Allan Mortel [email protected]

Moore Stephens QueenslandTOOWOOMBA

Ground Floor632 Ruthven StreetToowoombaQueensland 4350Australia


Brett Collins



27


Moore Stephens QueenslandTOWNSVILLE

“Northtown”Level 5, 280 Flinders StreetTownsvilleQueensland 4810Australia


Chris LandTroy Popham

John ZabalaTrina Willis


International Liaison: Troy Popham [email protected]


AuSTRIA gMT+1

Moore Stephens City Treuhand GmbHWirtschaftsprüfungs- und SteuerberatungsgesellschaftVIENNA

Kärntner Ring 5-7A-1015 ViennaAustria

Telephone: +43 (0)1 531 74 – 0Facsimile: +43 (0)1 531 74 – 950E-mail: [email protected]: www.msct.at

Mag. Werner BraunMag. Michael Dessulemoustier- BovekerckeThomas EidherMag. Michael KainrathMag. Sabine KretschmerMag. Christoph MalzerMag. Roland Neugebauer

Mag. Stefan SzauerDr. Peter WundsamDkfm. Leopold WundsamMag. Florian WürthMag. Tamara ZsillaMag. Sandra Leitner-Hofbauer

International Liaison: Dr. Peter Wundsam [email protected]


Mag. Florian Würth [email protected]

Office also in Krems

28

AuSTRIA (CONTINuED) gMT+1

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHVIENNA

Kärntner Ring 5 - 7A-1010 ViennaAustria

Telephone: +43 (0) 502066-0Facsimile: +43 (0) 502066-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler


Dr. Manfred Schwarz [email protected]

Moore Stephens Kroiss & PartnerWirtschaftspruefung GmbHVIENNA

Plankengasse 4A-1010 ViennaAustria

Telephone: +43 (1) 513 41 20Facsimile: +43 (1) 513 41 20 – 18E-mail: [email protected]: www.moorestephens-kroiss.at

Dr. Thomas KroissMag. Veronika Cheauré

Mag. Carmen Panwinkler

International Liaison and Corporate Tax:

Dr. Thomas Kroiss [email protected]


Mag. Veronika Cheauré [email protected]

Advisa Wirtschaftsprüfung GmbHVIENNA

Gudrunstrasse 1411100 ViennaAustria

Telephone: +43 (0)50807Facsimile: +43 (0)50807-900E-mail: [email protected]: www.moorestephens.at

Dkfm. Jürgen FischerDr. Ulrike Kopp-Pichler

Mag. Christoph Luger CISAMMag. Wolfgang Wesener CPA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

29

AAuSTRIA (CONTINuED) gMT+1

Fischer Steuerberatung GmbHVIENNA

Kärntner Ring 5-7A-1010 ViennaAustria

Telephone: +43 (01) 877 39 00Facsimile: +43 (01) 877 39 00 30E-mail: [email protected]: www.moorestephens.at

International Liaison: Anita Fischer [email protected]

International Tax: Dkfm. Jürgen Fischer [email protected]

Royal Wirtschaftsprüfung& Steuerberatung GmbHVIENNA

Gudrunstrasse 141A-1100 ViennaAustria

Telephone: +43 (01) 602 51 51Facsimile: +43 (01) 602 51 51 – 600E-mail: [email protected]: www.royal.co.at

Dr. Ewald Schwarz Mag. Eva Maria Kheil

Moore Stephens BinderWirtschaftsprüfung GmbHGRAZ

Neufeldweg 93A-8010 GrazAustria

Telephone: +43 (0316) 427 428 – 0Facsimile: +43 (0316) 427 428 – 30E-mail: [email protected]: www.binder-partner.com

Dr. Ulrike Kopp-PichlerMMag. Wolfgang Wesener CPA

Mag. Martin Binder MBAMag. Michael Binder MBA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

International Tax: Dr. Ulrike Kopp-Pichler [email protected]

30


Stauder Schuchter KempfWirtschaftsprüfungs- und Steuerberatungs GmbHINNSBRUCK

Wilhelm-Greil-Strasse 4/2-46020 InnsbruckAustria

Telephone: +43 (0) 512 908320Facsimile: +43 (0) 512 908320 30E-mail: [email protected]: www.stauder-schuchter-kempf.at

Mag. Wilfried StauderMag. Dr. Oliver Kempf

Mag. Dr. Helmut SchuchterMag. Thomas Pichler

International Liaison: Mag. Wilfried Stauder [email protected]

International Tax: Mag. Dr. Oliver Kempf [email protected]

Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbHKLAGENFURT

August-Jaksch-Strasse 2A-9020 KlagenfurtAustria

Telephone: +43 (0463) 59 25 00Facsimile: +43 (0463) 59 25 00-10E-mail: [email protected]: www.alpenadria-wp.at

Mag. Dr. Leopold Krassnig

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHLINZ

Volksgartenstrasse 32A-4020 LinzAustria

Telephone: +43 (0) 502067-0Facsimile: +43 (0) 502067-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler



31


Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHLINZ

Lastenstrasse 38 (City Tower)A-4020 LinzAustria

Telephone: +43 (0) 50885-1Facsimile: +43 (0) 50885-115E-mail: [email protected]: www.uniconsult.at

Mag. DDr. Herbert HelmlMMag. Andreas Payer

Mag. Gerald Kreft

International Liaison: Mag. DDr. Herbert Helml [email protected]

International Tax: MMag. Andreas Payer [email protected]

International Tax: Mag. Gerald Kreft [email protected]

Additional websites - www.linz.moorestephens.com, www.uniconsult-ooe.at

Moore Stephens UniauditWirtschaftsprüfung GmbHRIED IM INNKREIS

Bahnhofstrasse 35aA-4910 Ried im InnkreisAustria

Telephone: +43 (0) 50885-604Facsimile: +43 (0) 50885-615E-mail: [email protected]: www.moorestephens-uniaudit.at

MMag. Herbert HuberMag. DDr. Herbert Helml

Mag. Dr. Alfred RumplMag. Jörg Rossdorfer

Branch office:4020 Linz, Lastenstrasse 38 (City Tower), Austria

Telephone: +43 (0) 50885-1Facsimile: +43 (0) 50885-115

32


Moore Stephens Salzburg GmbHWirtschaftstreuhand- undSteuerberatungsgesellschaftSALZBURG

Innsbrucker Bundesstrasse 126A-5020 SalzburgAustria

Telephone: +43 (0) 662 251500Facsimile: +43 (0) 662 251500-500E-mail: [email protected]: www.moorestephens-salzburg.at

MMag. Herbert HuberMag. Alexander Wunderlich

Mag. Dr. Peter Werner

International Liaison: Mag. Alexander Wunderlich [email protected]

International Tax: MMag. Herbert Huber [email protected]

International Tax: Mag. Dr. Peter Werner [email protected]

Alternative e-mail - [email protected] website - salzburg.uniconsult.at

Moore Stephens Interaudit Wirtschaftsprüfung GmbHSALZBURG

Innsbrucker Bundesstr. 126A-5020 SalzburgAustria

Telephone: +43 662 251500Facsimile: +43 662 251500-500E-mail: [email protected]: www.moorestephens-interaudit.at

Mag. Dr. Peter WernerMMag. Herbert Huber

Mag. Florian Eder CPADr. Christine Eder-Wildpaner

Office also in St. Pölten

Inter Wirtschaftsprüfungs GmbHAMSTETTEN

Wiener Straße 143300 AmstettenAustria

Telephone: +43 (0) 7472 633 22 23Facsimile: +43 (0) 7472 633 22E-mail: [email protected]: www.interwp.com

Mag. Renate Gallhofer Mag. Eva Maria Kheil

33


Moore Stephens UniconsultWirtschaftsprüfungs- undSteuerberatungsgesellschaft mbHRIED IM INNKREIS

Bahnhofstrasse 35 AA-4910 Ried im InnkreisAustria

Telephone: +43 (0) 50885-0Facsimile: +43 (0) 50885-15E-mail: [email protected]: www.uniconsult.at

Mag. Jörg RossdorferMag. Dr. Alfred Rumpl

Mag. Dr. Josef Rumpl

Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprüfung Steuerberatung GmbHSTEYR

Bahnhofstrasse 13A-4400 SteyrAustria

Telephone: +43 (0) 502 062-0Facsimile: +43 (0) 502 062-9100E-mail: [email protected]: www.skz-moorestephens.at

Mag. Thomas KallingerMag. Erwin KatzmayrDr. Manfred Schwarz

Univ.Doz. Dr. Reinhard SchwarzDr. Udo Schwarz CPAMag. Andreas Zwettler



Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHWELS

Edisonstrasse 2A-4600 WelsAustria

Telephone: +43 (07242) 666 18Facsimile: +43 (07242) 666 18-15E-mail: [email protected]: www.moorestephens-wels.at

Mag. Wolfgang Windischbauer StB

Alternative website - www.uniconsult.at

34

AzERbAIjAN gMT+4

Moore Stephens Azerbaijan LimitedBAKU

2/2 Basti Bagirova str.3rd floorBaku AZ1065Azerbaijan

Mailing AddressMSA 171

PO Box 450Weybridge

SurreyKT13 9GB

U.K.

Telephone: +994 (12) 490 7747/48/49Facsimile: +994 (12) 490 7750E-mail: [email protected]: http://msaz.moorestephens.com

Hikmet Allahverdiyev

International Liaison: Hikmet Allahverdiyev [email protected]

bAhAMAS gMT-5

Moore Stephens Butler & TaylorNASSAU

15 Retirement RoadOff Albury LaneShirley StreetNassauBahamas

Mailing AddressP.O. Box N-7777

NassauBahamas

Telephone: +1 242 393 0224/7925Facsimile: +1 242 393 7570E-mail: [email protected]: www.butlerandtaylor.com

Dayrrl R. Butler Michael W. Taylor

International Liaison: Michael W. Taylor [email protected]

Telex - 20416 CONCORD

35

AB

bAhRAIN gMT+3

Moore StephensMANAMA

16th FloorOffice No. 161Bahrain Tower, Building 20Al Khalifa AvenueManama 305Kingdom of Bahrain


Manama 305Bahrain

Telephone: +973 17200 144Facsimile: +973 17200 145E-mail: [email protected]

Majeed M. Shaji

International Liaison: Madhu Mohan Nambiar [email protected]

bANgLADESh gMT+6

M J Abedin & CoDHAKA

National Plaza3rd Floor109 Bir Uttum C.R. Datta RoadDhaka 1205Bangladesh

Telephone: +880 (2) 8629771/9666508Facsimile: +880 (2) 9675340E-mail: [email protected]: www.mjabedin.com

M. J. AbedinHasan MahmoodManzoor-ul Alam

Kamrul AbedinHarun MahmudHanif Mahmud

International Liaison: Hasan Mahmood [email protected]

International Liaison: Harun Mahmud [email protected]

International Tax: M. J. Abedin [email protected]

Alternative e-mail address: [email protected]

36

bELgIuM gMT+1

Moore StephensANTWERP

Schaliënstraat 3B-2000 AntwerpBelgium

Telephone: +32 (0) 3210 9150Facsimile: +32 (0) 3210 9158E-mail: [email protected]: www.moorestephens.be

Bart VerscheldenBruno Van BosstraetenJohan Van MieghemKoen Van EupenMark Joris

Marc MarissenWalter AertsPeter MeeuwssenBert Lutin

International Liaison: Frans Verschelden [email protected]

International Tax: Peter Meeuwssen [email protected]

Office in Hasselt

Moore StephensBRUSSELS

BDC/Esplanade 1/961020 BrusselsBelgium

Telephone: +32 (0) 2 743 40 20Facsimile: +32 (0) 2 743 40 29E-mail: [email protected]: www.moorestephens.be

Peter VerscheldenFrans VerscheldenAndries VerscheldenEmiel De Smedt

Frank HuyberechtsPhilippe CraninxPeter De WaeleKristian Vanderwaeren

International Liaison: Frank Huyberechts [email protected]

International Tax: Kristian Vanderwaeren [email protected]

Office in Mechelen

37

B

bELgIuM (CONTINuED) gMT+1

Moore StephensGHENT

Deinsesteenweg 1149031 Ghent (Drongen)Belgium

Telephone: +32 (0)9 221 3883Facsimile: +32 (0)9 221 5838E-mail: [email protected]: www.moorestephens.be

Nathalie MaesWendy van der BiestKoen van DorpeGeert Van Peteghem

Manuella De MolLuc De MuynckLuc Verhulst

International Liaison: Geert Van Peteghem [email protected]

International Tax: Koen van Dorpe [email protected]

Offices also in Aalst, Dendermonde, Geraardsbergen, Ninove, Oudenaarde and Zele

bELIzE gMT-6

Moore Stephens Magaña LLPBELIZE CITY

1½ Miles Phillip S.W. Goldson HighwaySuite 102Belize CityBelize


Belize CityBelize

Telephone: +501 223-2144Facsimile: +501 223-2143E-mail: [email protected]: http://belize.moorestephens.com

Reynaldo Magaña CPA Omar Magaña (Manager)


Reynaldo Magaña CPA [email protected]

bERMuDA gMT-4

Moore Stephens & Company, BermudaHAMILTON

#2 Reid StreetHamilton HM11Bermuda

Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected] / [email protected]

Claudio Satasi Linda Longworth

38

bERMuDA (CONTINuED) gMT-4

Moore Stephens & ButterfieldHAMILTON


Mailing AddressP.O. Box HM 2278

Hamilton HM JXBermuda

Telephone: +1 441 295-4800Facsimile: +1 441 296-6717E-mail: [email protected]: www.moorestephens.bm

Richard MooreRonald Simmons

Simon GallagherMichael Butler

International Liaison: Ronald Simmons [email protected]

Hamilton Trust Company LimitedInternational Managers Bermuda LimitedHAMILTON


Mailing AddressSuite 616

48 Par-La-Ville RoadHamilton HM11

Bermuda

Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected]: www.htcl.bm

Linda Longworth (Managing Director)Claudio Satasi (Director - Accounting)

Rebecca De Couto (Trust Manager)

bOLIvIA gMT-4

Moore Stephens Ratio Consulting S.A.SANTA CRUZ DE LA SIERRA

Av. San Martin esq. Hugo WastPiso 4EquipetrolSanta Cruz de la SierraBolivia


Santa Cruz de la SierraBolivia

Telephone: +591 (3) 342 7921Facsimile: +591 (3) 342 7927E-mail: [email protected]: www.msratio.com

Rodo SuxoSantiago PimentelArturo Fortún

Rosario MolinaGabriel Hoyos


Arturo Fortún [email protected]

39

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bOLIvIA (CONTINuED) gMT-4

Moore Stephens Valdivia & AsociadosLA PAZ

2248, Jauregui streetbetween F. Guachallaand R. Gutierrez st., 8th FloorLa PazBolivia

Telephone: +591 (2) 2444496 / 2911571E-mail: [email protected]: http://bolivia.moorestephens.com/

David Valdivia PeraltaNelly Coria

Freddy LandivarDaney D. Valdivia

International Liaison: David Valdivia Peralta [email protected]


Daney D. Valdivia [email protected]


Nelly Coria [email protected]

bOTSWANA gMT+2

Please see the correspondent firm listing

bRAzIL gMT-3.5

Moore Stephens Brazil(Executive Office)SÃO PAULO

Rua Laplace96 – 10th Floor04622-000 – São Paulo – SPBrazil

Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br

Hélio Eiji Yamasaki (Executive Director)Hélio Mazzi Júnior

Jarbas Lima da SilvaSérgio Lucchesi Filho

40

bRAzIL (CONTINuED) gMT-3.5

Moore Stephens Consulting News Auditores IndependentesAuditing, Tax and Management Consultancy OfficeBELO HORIZONTE

Av. Contorno, 4023Conj. 401/406São Lucas30110-021 Belo Horizonte (MG)Brazil

Telephone: +55 31 3284 8955Facsimile: +55 31 3284 8903E-mail: [email protected]: www.moorestephens.com.br

Adelmo de OliveiraRuy Gomes da Silva FilhoJosé Almeida de Oliveira

Marcelo Modesto CostaPedro Batista Feliciano


Ruy Gomes da Silva Filho [email protected]

International Liaison: Adelmo de Oliveira [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesCAMPINAS

Rua Barão de Jaguara, 1.481 - Cj.202/204 - Centro - CEP13015-910 - Campinas - SPBrazil

Telephone: +55 (10) 3367 2535E-mail: [email protected]: www.moorestephens.com.br

Ari TorresEdison Pereira LimaElaine Renata Santos Vassoler

Mauricio SoaresSamuel Akira OyadomariSérgio Lucchesi Filho

International Liaison: Sérgio Lucchesi Filho [email protected]

Moore Stephens Auditores E ConsultoresAuditing and TaxCURITIBA

Rua Tenente Brigadeiro Francisco deAssis Corrêa de Mello, 459Jardim das Américas81540-210 - Curitiba - PRBraazil

Telephone: +55 (41) 3016-8871E-mail: [email protected]: www.moorestephens.com.br

José BoeingLuiz Gibur Júnior

Paulo Roberto CardosoPaulo Cirilo dos Santos Neto

International Liaison: José Boeing [email protected]

41

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Moore Stephens Auditores E ConsultoresAusiting, Tax & Management Consultancy OfficesFLORIANÓPOLIS

Rua Dr. Heitor Blum, 310, Sala 803bairro Estreito88075-110, Florianópolis - Santa CatarinaBrazil


Altair GottardiHélio Eiji Yamasaki

Luiz W. JungRogério Nunes

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/SAuditing, Accounting, TaxFORTALEZA

Rua Tiburcio Cavalcante1060 – Aldeota60125-100 – Fortaleza – CEBrazil

Telephone: +55 (85) 3208-2700Facsimile: +55 (85) 3208-2731E-mail: [email protected]: www.moorestephens.com.br

Robinson P. Castro e SilvaSílvia Solange Marinho Pinto

Francisco Moisés de Almeida Gomes

International Liaison: Robinson P. Castro e Silva [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesJOINVILLE

Av. Juscelino Kubitscheck410 - bloco B Sala 80889201 – 906 – Joinville – Santa CatarinaBrazil


Hélio Eiji YamasakiRogério NunesAltair Gottardi

Luiz W. JungJosé Francisco Gesser

International Liaison: Luiz W. Jung [email protected]

42


Moore Stephens Prime Auditores E Consultores S/SPORTO ALEGRE

Av. Cristóvão Colombo3084 – Cj.707 – Higienópolis90560-002 – Porto Alegre – RSBrazil

Telephone: +55 (51) 3342-1003Facsimile: +55 (51) 3343-3820E-mail: [email protected]: www.moorestephens.com.br

Jarbas Lima da SilvaSérgio Laurimar FioravantiRonei Xavier Janovik

Carlos Alberto SantosRoberto Augusto Ayub

International Liaison: Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesRIBEIRÃO PRETO

Av. Presidente Vargas2001 Sala 13614020-260 – Ribeirão Preto – SPBrazil


Hélio Mazzi JúniorHildebrando Camargo

Marco Antônio Olivio PalosRicardo Aurélio Rissi

International Liaison: Hélio Mazzi Júnior [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Tax and Management Consultancy OfficesRIO DE JANEIRO

Avenida Presidente Vargas, 290 - 6ºandar - 20091-060 - Rio de Janeiro - RJBrazil


Luiz Sallé KaramSérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira Oyadomari

Carlos Atushi NakamutaLuiz Fernando NóbregaEloi de Siqueira

International Liaison: Luiz Sallé Karam (São Paulo)[email protected]

International Liaison: Sérgio Lucchesi Filho (São Paulo)[email protected]

43

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Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesSÃO PAULO

Rua Laplace96 – 10th Floor – Brooklin04622-000 – São Paulo - SPBrazil


Sérgio Lucchesi FilhoEdison Pereira LimaSamuel Akira OyadomariCarlos Atushi Nakamuta

Luiz Fernando NóbregaLuiz Sallé KaramEloi de Siqueira

International Liaison: Sérgio Lucchesi Filho [email protected]

bRITISh vIRgIN ISLANDS gMT-4

Moore StephensTORTOLA

P.O. Box 3186Palm Grove HouseWickhams Cay lRoad TownTortolaBritish Virgin Islands

Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]

International Liaison: Nicholas Lane [email protected]

Moore Stephens International Services (BVI) LtdTORTOLA

Palm Grove HouseP. O. Box 3186Wickhams Cay lRoad TownTortolaBritish Virgin Islands

Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]

Nicholas Lane

International Liaison: Nicholas Lane [email protected]

44

buLgARIA gMT+2

Moore Stephens OODSOFIA

6, Trapezitsa StreetSofia 1000Bulgaria

Telephone: +359 (2) 980 51 08Facsimile: +359 (2) 980 51 08E-mail: [email protected]

Anton Kossev

International Liaison: Anton Kossev [email protected]

Moore Stephens Bulgaria - Audit OODSOFIA

10 Lege Str.Floor 6Sofia 1000Bulgaria

Telephone: +359 (2) 987 53 80Facsimile: +359 (2) 987 53 81E-mail: [email protected]: www.msaudit.com

Stefan NenovIvan Simov

Sonia Doikova

International Liaison: Stefan Nenov [email protected]

International Liaison: Sonia Doikova [email protected]


Ivan Simov [email protected]

buRuNDI gMT+2

Moore Stephens IFI SPRLBUJUMBURA


Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Tim Woodward – [email protected] or Paul Stockton – [email protected] in London, UK

45

BC

CANADA gMT-3.5/8

Mowbrey Gil LLPChartered Accountants & Business AdvisorsEDMONTON

2300 CN Tower10004 104 AvenueEdmontonAlberta T5J 0K1Canada

Telephone: +1 (780) 461 3800Facsimile: +1 (780) 462 4536Website: www.mowbreygil.com

Morris B. DraperRichard A. GilBrian E. LutherGregory T. Mowbrey

Gary B. NathanChris JurkschatAndrew DeyGordon Hathorn

International Liaison: Gregory T. Mowbrey [email protected]

International Tax: Richard A. Gil [email protected]

Dale Matheson Carr-Hilton Labonte LLPPORT COQUITLAM

Suite 700-2755Longheed HighwayPort CoquitlamBritish ColumbiaV3B 5Y9Canada

Telephone: +1 (604) 941 8266Facsimile: +1 (604) 941 0971Website: www.dmcl.ca

Fraser G. Ross Brian A. Shaw

International Liaison: Fraser G. Ross [email protected]

International Tax: Kenneth P. Chong [email protected]

46

CANADA (CONTINuED) gMT-3.5/8

Segal LLPTORONTO

2005 Sheppard Ave E.Suite 500TorontoOntario M2J 5B4Canada

Telephone: +1 (416) 391 4499Facsimile: +1 (416) 391 3280E-mail: [email protected]: www.segallp.com

Larry CitrulloLeslie NevskyJohn Cleveland-IliffeMichael Barry DarenMichael DennisA. Harold Garfinkle

Eli GembomKaren HardyElliott KosherDan NataleAndrew Shalit

International Liaison: Larry Citrullo [email protected]

International Liaison: Leslie Nevsky [email protected]

International Tax: Andrew Shalit [email protected]

Dale Matheson Carr-Hilton Labonte LLPVANCOUVER

Suites 1500 & 17001140 West Pender StreetVancouverBritish ColumbiaV6E 4G1Canada


Robert J. BurkartKenneth P. ChongAlvin F. DaleDonald L FurneyDavid J. GoertzMatthew GosdenBarry S. Hartley

Reginald J. LaBonteRobert J. MathesonRakesh I. PatelLorraine RinfretBrad A. RobinFred M. Yada

International Liaison: Robert J. Burkart [email protected]


47

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CANADA (CONTINuED) gMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLPWHITE ROCK

Suite 301 – 1656 Martin DriveWhite RockBritish ColombiaV4A 6E7Canada


Michael K. BraunPeter J. Donaldson

Harjit S. Sandhu

International Liaison: Peter J. Donaldson [email protected]


CAyMAN ISLANDS gMT-5

Elliott Davis DecosimoGRAND CAYMAN

Marquee PlaceSuite 200430 West Bay RoadGrand Cayman, KY1-1202Cayman Islands

Mailing AddressP.O. Box 30316Grand Cayman

KY1-1202Cayman Islands

Telephone: +1 345 943 2100Facsimile: +1 345 943 2101E-mail: [email protected]: www.elliottdavis.com

Renee B. Ford Karl J. Jordan

International Liaison: Karl J. Jordan [email protected]

International Tax: Kay Biscopink (Int Prac Leader Asia)[email protected]

International Tax: Thiru Govender (Emerging Markets)[email protected]

International Tax: Eric Schmid (Europe)[email protected]

ChANNEL ISLANDS gMT

See Guernsey and Jersey

48

ChILE gMT-4

Moore Stephens Auditores Consultores Ltda.SANTIAGO

Monjitas 527Oficina 1101SantiagoP.C. 8320070Chile

Telephone: +56 (2) 224768000Facsimile: +56 (2) 224427714E-mail: [email protected]: www.moorestephens.cl

Víctor Aguayo Henríquez Jorge Astudillo Lopez

International Liaison: Víctor Aguayo Henríquez [email protected]

ChINA gMT+8

Moore Stephens Da Hua大华(马施云)国际会计师事务所

BEIJING

Bejing (Head Office)12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The People’s Republic of China

Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com

LIANG Chun (Chief Partner)

Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices.

International Liaison: Ms. LI Gaolei [email protected]

International Business Liaison:

ZHOU Long (Joe) [email protected]


Ms. ZHANG Yan [email protected]


Dr. ZHANG Zhuoqi (Miracle) CPA [email protected]

All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.

49

C

ChINA (CONTINuED) gMT+8


SHENZHEN BRANCH

11th Floor, B Block, Union Square,5002 Binhe Road, Futian District,Shenzhen,Guangdong 518033The People’s Republic of China

Telephone: +86 755 8296 6044Facsimile: +86 755 8290 0965


SHANGHAI BRANCH

10th/F, Guang Ming Plaza2 Jin Ling Dong RoadHuang Pu DistrictShanghai 200002The Prople’s Republic of China



CHANGCHUN BRANCH

4th Floor, Tower A,Ji Fa Guang Chang1428 Xi An RoadChangchunJilin, 130061The People’s Republic of China



CHANGSHA BRANCH

2307, Phase II, Yun Ding Gong Guan526 Shao Shan Zhong RoadYu Hua DistrictShang ShaHu Nan, 410011People’s Republic of China


50



CHENGDU BRANCH

9-910#Wan Ke V Pai, 10 North 1 Duan2nd Ring RoadChengduSichuangThe People’s Republic of China



DALIAN BRANCH

24th/FYou Dian Wan Ke Plaza67 Tong Xing StreetZhong Shan DistrictDalian 116001People’s Republic of China



GUANGZHOU BRANCH

A1 7th FloorEverbright Bank Plaza689 Tian He Bei RoadTian He District, GuangzhouGuangdong, 510635,P.R. China



HAIKOU BRANCH

3101/3102, Xin Da Business Plaza48 Guo Mao AvenueHaikouHainan, 570125The People’s Republic of China


51

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HANGZHOU BRANCH

5th/F, Zhejiang Di Kuang Science Building508 Ti Yu Chang RoadHangzhouZhejiang, 310007The People’s Republic of China



HEFEI BRANCH

B5 Floor, Tower Jin, Tuo Ji City Plaza691 Chang Jiang Xi RoadHefeiAnhui, 230088The People’s Republic of China



HOHEHOT BRANCH

4th Floor, Kuai Ji Shi Building41 Da Xue Xi RoadHohhotInner Mongolia, 010020The People’s Republic of China



JINAN BRANCH

401, Tower C, Fa Zhan Plaza3218 Er Huan Dong RoadJinanShandong, 250100The People’s Republic of China


52



KUNMING BRANCH

201, Flat 1, Tower BGuang Hua GardenXing Yuan RoadKunmingYunnan, 650118The People’s Republic of China



NANCHANG BRANCH

5th/F, Feng Yuan Hui Zhan Center188 Huo Ju StreetGao Xin Kai Fa DistrictNanchangJiangxi, 330096The People’s Republic of China



NANJING BRANCH

6th/F, Ti Yu Plaza42 Long Pan Zhong Road Gong Yuan RoadBai Xia DistrictNanjingJiangsu, 210001The People’s Republic of China



QINGDAO BRANCH

603, Tian Hong Plaza169 Hong Kong Zhong RoadShi Nan DistrictQingdaoShandong, 266071The People’s Republic of China


53

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SHENYANG BRANCH

7th/F, Chan Quan Jiao Yi Plaza328 Feng Tian StreetShen He DistrictShenyangLiaoning, 110013The People’s Republic of China



SUZHOU BRANCH

1006, Xing Hai Plaza198 Xing Hai StreetSuzhou Industrial ParkSuzhouJiangsu, 215021The People’s Republic of China



TAIYUAN BRANCH

6th/F, Gao Xin Dong Li Gang226 Chang Zhi RoadGao Xin DistrictTaiyuanShanxi, 030006The People’s Republic of China



WUHAN BRANCH

16th/F, Zong He Building, Wuhan First Business Sch106 Jiang Han Bei RoadJiang An DistrictWuhanHubei, 430022The People’s Republic of China


54



XIAN BRANCH

13th Floor, Tang Yan International Center3 Tang Yan RoadGao Xin DistrictXianShanxi, 710075The People’s Republic of China



ZHENGZHOU BRANCH

16th/F, Tower B, Qi Hang Plaza1 Gang Wan Road, Hang Hai Dong RoadCheng Guan DistrictZhenzhouHenan, 450009The People’s Republic of China



ZHUHAI BRANCH

16 Xiang Zhou Kang Ning RoadZhuhaiGuangdong 519000The People’s Republic of China


55

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Beijing Xinghua Certified Public AccountantsBEIJING

22nd FloorNorth Ring Centre18 Yu Min Road, Xicheng DistrictBeijing 100029The People’s Republic of China

Telephone: +86 (10) 8225 0666Facsimile: +86 (10) 8225 0851E-mail: [email protected]: www.xhcpas.com

WANG Quan ZhouMs. HU YiCHEN ShenghuaTAN HongxuWU Yixin

SUN JianHAN JingliWANG WeiLIAO JianboZOU Zhiwen

Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices.

International Liaison: CHEN Shenghua [email protected]

International Tax: LIAO Jianbo [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.

Branch offices:

1. Changsha2. Chengdu3. Guangzhou 4. Guiyang 5. Harbin6. Hefei 7. Jilin8. Jinan9. Shanghai Municipality10. Shenzhen11. Shijiazhuang 12. Wuhan 13. Xiamen14. Xi’an

56


Lixin Zhonglian Certified Public AccountantsTIANJIN

10F Block C333 Bin Shui West RoadWanhao BuildingNankai District, Tianjin 300384The People’s Republic of China

Telephone: +86 (22) 2373 3333Facsimile: +86 (22) 2371 8888E-mail: [email protected]

LI JincaiGONG Bo

Ms. ZHANG Hong

Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices.


Ms. SONG Huimin [email protected]

Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.

Branch offices:

1. Fuzhou2. Hefei3. Nanjing4. Qingdao5. Shijiazhuang 6. Taiyuan

COLOMbIA gMT-5

Moore Stephens Scai S.A.BOGOTA

Carrera 9 No. 80-15 Office 1003BogotáColombia

Telephone: +57 (1) 489 7160 / (1) 255 7527Facsimile: +57 (1) 489 7160 Ext 107E-mail: [email protected]: http://colombia.moorestephens.com

Edgard PérezJuan G. BernalYvonne ReynaSandra Sossa

Carlos AcostaNayivi LozanoLuis Enrique Olaya

International Liaison: Edgard Pérez [email protected]

International Tax: Juan G. Bernal [email protected]

57

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COLOMbIA (CONTINuED) gMT-5

Moore Stephens Scai S.A.MEDILLIN

Calle 29 # 41-105 of 501MedellinColombia

Telephone: +57 (4) 5204851

CONgO (DRC) gMT+1

Moore Stephens IFI SPRLKINSHASA


Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton – [email protected] or Tim Woodward – [email protected] in London, UK

COOk ISLANDS gMT-10

Services available through Moore Stephens Hong Kong

COSTA RICA gMT-6

Moore Stephens Gutiérrez Marin & AssociatesSAN JOSÉ

Oficentro La SabanaTorre 6, Piso 2San JoséCosta Rica

Telephone: +506 22 32 31 85Facsimile: +506 22 91 16 48E-mail: [email protected]: http://costarica.moorestephens.com

Mario Alberto GutiérrezMario Marin

Francisco Ovares

International Liaison: Mario Alberto Gutiérrez [email protected]

58

CROATIA gMT+1

Moore Stephens Revidens CroatiaVARAŽDIN

87 Zagrebačka42000 VaraždinCroatia

Telephone: +385 (42) 240 004/240 005Facsimile: +385 (42) 240 006E-mail: [email protected]: http://revidens.moorestephens.com/Home.

aspx

Boris KlarićZlatko HrženjakMario Jošić

Bruno BešvirZinka Novak


Zlatko Hrženjak [email protected]

Moore Stephens Audit ZagrebZAGREB

Baštijanova 52AZagrebCroatia

Telephone: +385 (1) 36 67 994Facsimile: +385 (1) 36 67 997E-mail: [email protected]: http://zagreb.moorestephens.com/en/

Home.aspx

Zdenko Balen Zoran Vuk


Zdenko Balen [email protected]

CypRuS gMT+2

Moore StephensNICOSIA

Iris Tower6th FloorCorner of Arch. Makarios IIIAvenue & 2, Agapinoros Street1076 NicosiaCyprus


1302 NicosiaCyprus

Telephone: +357 (22) 717777Facsimile: +357 (22) 717766E-mail: [email protected]: www.mscyprus.com

George StylianouConstantinos Schizas

Brigid ChrysostomouYiannis Soteriou

International Liaison: George Stylianou [email protected]

59

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CypRuS (CONTINuED) gMT+2

Moore Stephens (Limassol) LimitedLIMASSOL

Ariel Corner1st FloorOffice 102196 Makarios Avenue3030 LimassolCyprus

Mailing AddressP.O. Box 575283316 Limassol

Cyprus

Telephone: +357 (25) 820280Facsimile: +357 (25) 344237E-mail: [email protected]: www.moorestephens.com.cy

Christos ChristodoulouChristos Tsissios

Pambos Efstratiou

International Liaison: Christos Christodoulou [email protected]

CzECh REpubLIC gMT+1

Moore Stephens, s.r.o.DOMAŽLICE

Prokopa Velikého 57234401 DomažliceCzech Republic

Telephone: +420 379 733 511Facsimile: +420 379 733 512E-mail: [email protected]: www.moorestephens.cz

Miroslav JandečkaJiří JandečkaMichal Daňsa

Jitka FanturováVĕra Jankovcová

International Liaison: Miroslav Jandečka [email protected]

International Tax: Michal Daňsa [email protected]

60

CzECh REpubLIC (CONTINuED) gMT+1

Moore Stephens, s.r.o.PILSEN

Na Šachtě 391330 21 LíněCzech Republic




International Liaison: Miroslav Jandečka [email protected]

International Tax: Michal Daňsa [email protected]

Moore Stephens, s.r.o.PRAGUE

Bucharova 1314/8158 00 Prague 13Czech Republic




International Liaison: Jiří Liberda [email protected]

International Tax: Robert Jurka [email protected]

61

CD

DENMARk gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab(Administration Office)COPENHAGEN

Lersø Parkallé 112DK-2100 Copenhagen ØDenmark

Telephone: +45 39 29 08 00Facsimile: +45 39 29 30 88E-mail: [email protected]: www.moorestephens.dk

Jan Nygaard

International Liaison: Henrik Paaske [email protected]

International Tax: Ebbe Melchior [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerCOPENHAGEN

Nørre Farimagsgade 11DK-1364 Copenhagen KDenmark


Kurt ChristensenAnders LadegaardKasper Rabing ChristensenMads Myrtue Thomsen

Henrik SattrupMichael PedersenJan Nygaard

International Liaison: Mads Myrtue Thomsen [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerFARUM

Farum Hovedgade 9DK-3520 FarumDenmark



62

DENMARk (CONTINuED) gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerAARHUS

Olof Palmes Allé 25 A, 1.DK-8200 Aarhus NDenmark


Jesper BirnHenning Raaby Olsen

Lars-Ole SørensenPeter Vinstrup Henriksen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/Buus JensenStatsautoriserede revisorerCOPENHAGEN

Lersø Parkallé 112DK-2100 Copenhagen ØDenmark


Henrik PaaskeSøren TholleArne SørensenLotte Nørskov

Christoffer JensenMichael MarkussenUlrik Nørskov

International Liaison: Henrik Paaske [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabTHISTED

Thyparken 10DK-7700 ThistedDenmark


Niels BrandtTage Gamborg Holm

Stig EnevoldsenTom Hedegaard-Kristensen

International Liaison: Jan Knudsen [email protected]

63

D


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHANSTHOLM

Bytorvet 34DK-7730 HanstholmDenmark


Jens Kristian YdeTage Gamborg Holm

Lennart Mouritzen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHURUP

Møllevænget 17DK-7760 HurupDenmark


Jens Kristian Yde Jan Østergaard


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabNYKØBING MORS

Limfjordsvej 42DK-7900 Nykøbing MorsDenmark


Søren YdeAnders Borg

Flemming Hansen


64


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabFJERRITSLEV

Borups Allé 3DK-9690 FjerritslevDenmark


Søren Beer Møller Dan Hinnerup


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabSKIVE

Frugtparken 3DK-7800 SkiveDenmark


Johnny Østergaard Per Bonnevie


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabAARHUS

Søren Frichs Vej 36 LDK-8230 AabyhoejDenmark


Tina Lene PedersenErik DahlPreben Dunker

Svend J. SvendsenGert MikkelsenHenrik Rummenhoff


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Moore Stephens DanmarkStatsautoriseret RevisionsaktieselskabBrandtStatsautoriseret RevisionspartnerselskabKOLDING

Birkemose Allé 27, st.DK-6000 KoldingDenmark


Jan Knu

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