publication - Moore Stephens International

Transcription

International Directory
March 2016
Moore Stephens International Limited
Contact Names:
Chairman
Richard Moore
richard.moore@moorestephens.com
Chief Operating Officer
Michael Hathorn
mike.hathorn@moorestephens.com
Director of Sales
Charlie Newby
charlie.newby@moorestephens.com
International Liaison Manager
Sarah Skeels-Smith
sarah.skeels-smith@moorestephens.com
Senior International Administrator
Heather Deacon
heather.deacon@moorestephens.com
Marketing Manager
Victoria Littler
victoria.littler@moorestephens.com
Marketing Executive
Janice Moreland
janice.moreland@moorestephens.com
150 Aldersgate Street
London EC1A 4AB
England, U.K.
Telephone: +44 (0) 20 7334 9191
Facsimile: +44 (0) 20 7651 1637
E-mail: msil@moorestephens.com
Website: www.moorestephens.com
Business Development
Leon Hou
leon.hou@msinternational.com.cn
20F Yueda Plaza
889 Wanhangdu Road
Jing’an District
Shanghai 200042
The People’s Republic of China
Telephone: +86 (21) 6290 5855
Facsimile: +86 (21) 6290 5899
E-mail: msil@moorestephens.com
Website: www.moorestephens.com
CONTENTS
Introduction
Committees Regional Executive Offices Index
International Direct Dialling Codes World Time Zones 2016/2017 Calendar
Member Firms Correspondent/Associated Firms
E-mail Country Codes Personal Contact Details
2
5
7
11
18
19
20
21
218
226
227
WORLDWIDE STATISTICS
Members and
correspondents
Africa
Countries
Firms
Offices
Principals
and staff
Fee
income
US$m
6
20
25
852
26.5
Asia Pacific region
15
25
56
3,434
88.5
Australasia region
2
15
22
791
98.2
China region
1
4
48
4,922
304.0
Europe region
44
145
302
8,513
863.5
Latin America region
17
26
36
1,215
36.9
Middle East region
14
17
29
706
27.2
7
48
139
7,180
1,215.2
106
300
657
27,613
2,660.0
North America region*
*Includes Bermuda and The Caribbean
The information in this directory is correct at the time of going to press
(March 2016)
© Moore Stephens International Limited 2016
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.
1
Introduction
The Membership of Moore Stephens International Limited
“MSIL” at the time of going to press – March 2016 –
comprises 299 leading independent accounting and
consulting firms with a total of 657 offices across 106
countries. Details of current MSIL membership can be
accessed through the Moore Stephens International website
at www.moorestephens.com under “Locations”.
A wide range of professional services has been developed by
the member firms over the 110 years since Moore Stephens
was first founded to assist clients in meeting their
cross-border commercial objectives. These are complemented
by local services in each country to the same high standard
of personal service that is the Moore Stephens tradition. Services
are provided in compliance with relevant national legislation and
professional regulation.
Les membres de Moore Stephens International Limited
“MSIL” à la mise à jour – mars 2016 – sont constitués de
299 cabinets comptables et conseils indépendants reprenant
un total de 657 bureaux situés dans 106 pays différents. Les
références des membres actuels de MSIL sont accessibles sur
le site internet de Moore Stephens
www.moorestephens.com sous la rubrique “localisation”.
Depuis que Moore Stephens a été fondé il y a 110 ans, les
sociétés membres ont développé une large gamme de
services professionnels, avec pour objectif d’assister les
clients dans la réalisation de leurs objectifs commerciaux à
travers le monde. Ceci a été complété par la mise en place
de services locaux dans chaque pays, offrant un service
personnalisé et de grande qualité, comme l’exige la
tradition Moore Stephens. Les services sont fournis
conformément à la législation nationale et aux règlements
professionnels applicables.
Zum Zeitpunkt der Drucklegung, im März 2016, umfasst
das Netzwerk Moore Stephens International Limited “MSIL”
299 führende unabhängige Wirtschaftsprüfungs- und
beratungsfirmen mit insgesamt 657 Büros in 106 Ländern.
Detaillierte Informationen der aktuellen Mitgliedsfirmen
sind auf der Moore Stephens International Internet-Seite
www.moorestephens.com unter “Locations” erhältlich.
Während der 110 Jahre seit der Gründung von Moore
Stephens haben die selbständigen Mitgliedsfirmen eine
große Palette professioneller Dienstleistungen entwickelt,
um Mandanten bei ihrer Arbeit über Grenzen hinweg zu
unterstützen und zwar mit dem Standard, der bei Moore
Stephens Tradition ist. Dienstleistungen werden unter
Einhaltung maßgeblicher nationaler Gesetze und
berufsrechtlicher Vorgaben erbracht.
2
En el momento de publicación de este directorio – Marzo de
2016 –, la afiliación a Moore Stephens International Limited
“MSIL” contaba con 299 firmas punteras independientes de
auditores y consultores con un total de 657 oficinas en 106
países. Detalle actualizado de la afiliación a MSIL puede
encontrarse en la página Web www.moorestephens.com en
el apartado “Locations”.
La firma ha desarrollado un extenso abanico de servicios
profesionales a través de los 110 años transcurridos desde
que se creó Moore Stephens, con el objetivo de ayudar a los
clientes a alcanzar sus objetivos internacionales. En cada
país, los servicios locales complementan a los internacionales,
siempre al elevado nivel personal y profesional que ha sido
siempre tradición de Moore Stephens. Los servicios se prestan
de acuerdo a la legislación nacional y a la regulación
profesional relevante.
Il Gruppo Moore Stephens International Limited “MSIL”, alla
data di stampa della presente Guida – Marzo 2016 –
riunisce più di 299 tra società di revisione, consulenza e studi
professionali, totalmente indipendenti tra loro, per un totale
di 657 uffici in 106 Paesi. E’ possibile visionare tutte le
informazioni circa il Gruppo MSIL collegandosi al sito
internet 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 larga
gamma di servizi professionali con lo scopo di assistere i
clienti nella realizzazione dei loro obiettivi anche attraverso
Paesi diversi nel mondo. Cosicchè in ogni Paese possono
essere utilizzati servizi professionali allo stesso livello di
qualità del servizio personalizzato che è nella tradizione di
Moore Stephens. I servizi sono offerti nel rispetto della
legislazione nazionale e della regolamentazione professionale.
À data da publicação deste directório, Março de 2016, a
sociedade Moore Stephens International Limited (MSIL)
integra 299 empresas independentes de auditoria e
consultoria com um total de 657 escritórios situados em 106
países diferentes. Para mais informações sobre as empresas
associadas da MSIL consulte o website da Moore Stephens
International em www.moorestephens.com no link
“Locations”.
Desde que foi constituída, há mais de 110 anos, os membros
da organização têm vindo a desenvolver uma grande
variedade de serviços profissionais, com o objectivo de
contribuir para ajudar os seus clientes a alcançarem os
objectivos comerciais. Os serviços prestados a nível
internacional são complementados por serviços
personalizados de elevado nível profissional, que aliás é a
tradição da Moore Stephens. Os serviços são prestados em
conformidade com a legislação e as normas profissionais
nacionais aplicáveis.
3
Introduction
На момент выхода в печать справочника «март 2016 года» сеть Моор
Стивенс Интернэшнл Лимитед («МСИЛ») включала 299 ведущих
независимых бухгалтерских и консалтинговых фирм с 657 офисами в 106
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 - 2016 年三
月份 - 在全球的 106 个国家内的 299 家领先的独立会计和咨询
公司一共设有 657 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.
299 , 2016 ‫ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى اذار‬
‫ مكتب موزعين حول‬657 ‫مكتب رائد في المحاسبة واإلستشارات ما مجموعه‬
‫ دولة‬106
‫ يتضمن كافة التفاصيل عن‬www.moorestephens.com ‫ان الموقع اإللكتروني‬
. ‫هذه العضوية‬
‫تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء‬
‫ لمساعدة‬,‫ سنة منذتأسيس مور ستيفنس كمرحلة اولى‬110 ‫على مر ال‬
‫العمالء على تحقيق اهدافها التجارية حول العالم‬
‫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
4
COMMITTEES
International Policy Committee
Richard Moore
Andrew J. Armanino - North America
Don Boyd - Australasia
Louis Grassi - North America
LIANG Chun - China
Mauricio Durango Pérez - Latin America
Herjanto Lutanto - Asia Pacific
Frans Verschelden - Europe
Chairman
International Technical Committee
Michael Hathorn - Europe/MSIL
Leonie Du Raan - Africa
Helen H. L. Tang - Asia Pacific
David Stevens - Australasia
ZHOU Long (Joe) - China
Florian Eder - Europe
Luis E. Orellana - Latin America
Idris Atcha - Middle East
David Chopping - MSIL
Chairman
Secretary
Moore Stephens Asia Pacific Limited
Executive Committee
Herjanto Lutanto - Jakarta
Helen H. L. Tang - Hong Kong
Neo Keng Jin - Singapore
Ms. Mika Yamada-Yoshihara - Tokyo
Leon Hou - Shanghai
Chairman
Vice Chairman
Executive
Moore Stephens Australia
Executive Committee
Don Boyd - Queensland
Grant Miles - South Australia
Neil Pace - Perth
Ken Pickard - Queensland
Steve Sakkas - Victoria
Chairman
Moore Stephens China
Executive Committee
LIANG Chun - Beijing
ZHOU Long (Joe) - Beijing
Ms. LI Gaolei - Beijing
WANG Quan Zhou - Beijing
LI Jincai - Tianjin
Chairman
5
COMMITTEES (CONTINUED)
Moore Stephens Europe Limited
Executive Committee
Frans Verschelden - Brussels
Giuseppe A. Barranco - Milan
William de Wijs - Eindhoven
Fernando Fernández Ripoll - Madrid
Jacques Grossen - Nyon
Iga Kwaśny - Warsaw
Burak Onur - Istanbul
Dr. Matthias Ritzi WP/StB - Mannheim
Christoph Schlotthauer - Paris
Paul Stockton - London
Christopher Rawden - Brussels
Chairman
Executive Director
Moore Stephens Latin America Inc.
Executive Committee
Mauricio Durango Pérez
Hélio Eiji Yamasaki - Joinville
Edgard Pérez - Bogota
Valeria Gagliani - Buenos Aires
Chairman
Executive Director
Moore Stephens Middle East Ltd.
John Adcock - Dubai
Mohamed H.S. El Ayouty - Jeddah
Moore Stephens North America Inc.
Board of Directors
Louis Grassi - New York, NY
Andrew J. Armanino - San Ramon, CA
Thomas F. Bonadio - Rochester, NY
Nick Decosimo - Chattanooga, TN
Mark L. Fagan - New York, NY
Greg Hutchins - Los Angeles, CA
Thomas P. Rosenbach - Grand Rapids, MI
Chairman
Moore Stephens South Africa (Pty) Ltd.
Charles Reid - Durban
Olivier Barbeau - Johannesburg
6
Chairman
Director
Regional Executive Offices
Moore Stephens International Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 20 7334 9191
+44 (0) 20 7651 1637
msil@moorestephens.com
www.moorestephens.com
Richard Moore
Chairman
Michael Hathorn
Chief Operating Officer
Charlie Newby
Director of Sales
Sarah Skeels-Smith
International Liaison Manager
sarah.skeels-smith@moorestephens.com
Heather Deacon
Senior International Administrator
Victoria Littler
Marketing Manager
victoria.littler@moorestephens.com
Janice Moreland
Marketing Executive
janice.moreland@moorestephens.com
Moore Stephens Africa (Pty) Ltd
CAPE TOWN
2 Athos Court, 10 Austwick Road
Cnr Campground & Austwick
Roads
Rondebosch
Cape Town, 7700
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)21 685 0088
+27 (0)86 402 9808
margiea@za-ms.co.za
www.moorestephens.co.za
Charles Reid
Chairman
creid@dbn.moorestephens.co.za
Jeff Blackbeard
Africa Strategy Advisor
jblackbeard@dbn.moorestephens.co.za
Margie Alt
Regional Executive
margiea@za-ms.co.za
Leonie Du Raan
Regional Technical Executive
lduraan@za-ms.co.za
7
Regional Executive Offices (CONTINUED)
Moore Stephens Asia Pacific Limited
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
+852 2375 3180
+852 2375 3828
cordelia@msal.com.hk
www.msapl.com
Herjanto Lutanto
hlutanto@moorestephens.co.id
Cordelia Tang
cordelia@msal.com.hk
Leon Hou
leon.hou@msinternational.com.cn
Chairman
Secretariat
Executive
Moore Stephens Australasia
MELBOURNE
Suite 1413, Level 14
530 Little Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 3 9909 7371
+61 (0) 3 9909 7788
msa@moorestephens.com.au
www.moorestephens.com.au
Don Boyd
Non-Executive Chairman
dboyd@moorestephens.com.au
Atul Mehta
New Zealand Managing Director
atul.mehta@markhams.co.nz
Peter Antonius
Chief Executive Officer
pantonius@moorestephens.com.au
8
Moore Stephens China
BEIJING
12th Floor, Building 7
16 Xi Si Huan Zhong Road
Haidian District
Beijing 100039
Telephone:
Facsimile:
E-mail:
Website:
+86 (10) 5835 0001
+86 (10) 5835 0006
dh@dahua-cpa.com
www.dahua-cpa.com
LIANG Chun
lc@dahua-cpa.com
Ms. LI Gaolei
ligaolei@dahua-cpa.com
ZHOU Long (Joe)
zl@dahua-cpa.com
Chairman
International Liaison
Partner
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 Limited
BRUSSELS
Avenue Louise 209A
1050 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 2 627.18.32
+32 (0) 2 644.67.89
info@moorestephens-europe.com
http://www.moorestephens.com/locations/
ms-europe-limited-brussels
Frans Verschelden
Chairman
frans.verschelden@moorestephens.be
Christopher Rawden
Executive Director
chris.rawden@moorestephens-europe.com
Lic.oec. HSG Beat Schnider WP
Head Tax Faculty
beat.schnider@moorestephens-europe.com
Hilde Denooze
Office Manager
hilde.denooze@moorestephens-europe.com
Zigurds Guntis Kronbergs
European Tax Coordinator
zigurds.kronbergs@moorestephens-europe.com
Gill Spaul
European Technical Director
gill.spaul@moorestephens.com
Beat Schnider - Telephone: +41 (0)56 641 91 56
Gill Spaul - Telephone: +44 (0)20 7651 1859
Zigurds Kronbergs - Telephone: +44 (0)1284 811752
9
Moore Stephens Latin America Limited
QUITO
Av. Amazonas N21-147 y Robles
Edificio Río Amazonas
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 2 2506 866
+593 2 2554 656
valeriagagliani@moorestephensla.com/
valeria.gagliani@moorestephens.com
http://msla.moorestephens.com
Chairman
mdurango@moorestephens-ec.com
Valeria Gagliani
Regional Executive Director
valeriagagliani@moorestephensla.com
Moore Stephens Middle East Ltd
DUBAI
Mailing Address
P.O. Box 28817
Dubai
United Arab Emirates
Courier Address:
Suite 202
Zalfa Building
Al Garhoud
Dubai
Telephone:
Facsimile:
E-mail:
Website:
+971 4 282 0811/0783
+971 4 282 0812
stephenz@eim.ae
http://middleeast.moorestephens.com
John Adcock
john.adcock@moorestephens-uae.com
Mohamed H.S. El Ayouty
msayouty@elayouty.com
Farad Kersi Lakdawala
farad@moorestephens-uae.com
Chairman
Vice Chairman
Moore Stephens North America, Inc
MINNEAPOLIS
2501 Wayzata Boulevard
Minneapolis
Minnesota 55405
U.S.A.
Telephone:
E-mail:
Website:
+1 952 250 6937
theteam@msnainc.org
www.msnainc.org
Louis Grassi
lgrassi@grassicpas.com
Tony Szczepaniak
tszczepaniak@msnainc.org
10
Chairman
INDEX of CITIES
albania
botswana
Tirana21
andorra
Andorra21
argentina
Buenos Aires
21
australia
Australia22
Brisbane22
Burdekin23
Cairns23
Gold Coast
23
Innisfail24
Melbourne24
Northern Territory
24
Perth25
South Australia
25
Toowoomba26
Townsville26
austria
azerbaijan
Baku32
bahamas
Nassau32
bahrain
Manama33
bangladesh
Dhaka33
belgium
Antwerp34
Brussels34
Ghent35
belize
35
bermuda
Hamilton35/36
bolivia
La Paz
Santa Cruz De La Sierra
brazil
Belo Horizonte
38
Campinas38
Curitiba38
Florianópolis39
Fortaleza39
Joinville39
Porto Alegre
40
Ribeirão Preto
40
40
Rio De Janeiro
São Luis
219
São Paulo
37/41
british virgin islands
Tortola41
bulgaria
Sofia42
burundi
Amstetten31
Graz29
Innsbruck29
Klagenfurt30
Linz30
Salzburg30/31
Steyr31
Vienna27/28
Wels32
Belize City
Botswana37
Gaborone219
37
36
Bujumbura42
cambodia
Phnom Penh
220
canada
Edmonton43
Montreal43
Port Coquitlam
44
Surrey44
Toronto45
Vancouver45
cayman islands
George Town
46
channel islands
Channel Islands
46
chile
Santiago46
china
Beijing47/53
Changchun Branch
48
Changsha Branch
48
Chengdu Branch
48
Dalian Branch
48
Guangzhou Branch
49
Haikou Branch
49
Hangzhou Branch
49
Hefei Branch
49
Hohehot Branch
50
Jinan Branch
50
Kunming Branch
50
Nanchang Branch
50
Nanjing Branch
51
Qingdao Branch
51
Shanghai54
Shanghai Branch
47
11
INDEX of CITIES (CONTINUED)
Shenyang Branch
51
Shenzhen Branch
47
Suzhou Branch
51
Taiyuan Branch
52
Tianjin54
Wuhan Branch
52
Xian Branch
52
Zhengzhou Branch
52
Zhuhai Branch
53
colombia
Bogota55
Medellin55
congo (drc)
cook islands
56
croatia
Varaždin56
Zagreb56
cyprus
Limassol57
Nicosia57
czech republic
Domažlice58
Pilsen58
Prague59
dominican republic
64
Guayaquil65
Quito64/65
egypt
Alexandria66
Cairo66
el salvador
12
Paris68
Ahrensburg69
Augsburg70
Bielefeld70
Dortmund71
Duisburg71
Frankfurt Am Main
72
Hannover72
Iserlohn73
Karlsruhe73
Kassel74
Koblenz74
Mannheim75
Munich68/75
Ulm76
Wuppertal76
gibraltar
Gibraltar77
Piraeus77/78
guatemala
Guatemala City
220
78
guernsey
Guernsey79
honduras
80
San Pedro Sula
Tegucigalpa79
hong kong
Hong Kong
ecuador
San Salvador
Skopje68
greece
denmark
Aarhus62
Copenhagen59/60
Esbjerg63
Fjerritslev62
Fredericia63
Hanstholm61
Hurup61
Kolding63
Nykøbing Mors
61
Skive62
Thisted60
Santo Domingo
former yugoslav
republic of macedonia
germany
55
costa rica
San José
finland
Helsinki67
Hämeenlinna67
Tampere67
france
Kinshasa55
Cook Islands
estonia
Estonia66
Pärnu220
80/81
hungary
Budapest81/82
Komárom82
india
Bangalore84/86
Chennai84/86
Hyderabad85/86
Kannur87
Kochi85
Kolkata83
Kozhikode87
Mumbai83/87
Nagpur85
New Delhi
84
New Delhi / Noida
84
Thiruvananthapuram88
Thrissur88
Jakarta88/89
Erbil89
ireland
Cork90
Dublin89
Limerick90
isle of man
102
Johor Bahru
102
Kuala Lumpur
103
Kuching103
Labuan103
malta
Marsa104
mauritius
90/91/92
israel
Port Louis
104
mexico
93
italy
Bolzano95
Messina96
Milan93/95/96
Padova94
Reggio Emilia
94
Rome96
japan
Tokyo97
jersey
Jersey97/98
Aguascalientes111
Ciudad Victoria
105
Colima106
Guadalajara106
Hermosillo106
León107
Mexicali107
Mexico City
104/108/109
Monterrey109
Mérida107
Piedras Negras
110
Puebla110
Querétaro110
Reynosa105
Saltillo109
San Luis Potosí
111
monaco
jordan
Amman99
Monte Carlo
111
mongolia
kazakhstan
Almaty99
Ulaanbaatar221
morocco
korea
Seoul100
kuwait
Kuwait City
Macedonia, Fyro
malaysia
iraq
Tel Aviv
luxembourg
Luxembourg102
macedonia, fyro
indonesia
Isle Of Man
lithuania
Vilnius101
100
latvia
Riga101
lebanon
Beirut101
liechtenstein
Liechtenstein101/221
Casablanca112
Tangier112
netherlands
Amsterdam113
Amsterdam - Airport
114
Eindhoven113
Rotterdam114
new zealand
Auckland115
Christchurch115
Dunedin116
Hastings116
Havelock North
116
Hawkes Bay
117
Masterton117
13
Wanganui118
Wellington118
nigeria
Lagos222
Nigeria118
Victoria131
singapore
oman
Muscat120
Singapore131
slovakia
pakistan
Islamabad121
Karachi120
Lahore121
panama
Panama121
Panama City
222
papua new guinea
121
paraguay
Asuncion122
peru
Lima122
philippines
Makati City
serbia
Belgrade130
seychelles
norway
Oslo119
Port Moresby
senegal
Dakar130
Banská Bystrica
132
Bratislava132
south africa
Cape Town
132/133
Durban134
East London
134
134
East Rand
George135
Humansdorp135
Jeffreys Bay
135
Johannesburg136
Kimberley136
Lichtenburg136
Pietermaritzburg137
Port Elizabeth
137
Pretoria137
Stellenbosch138
south korea
123
poland
Gdańsk123
Warsaw123/124
portugal
Funchal125
Lisbon124
Oporto124
qatar
Doha125
romania
Bucharest126
russian federation
Moscow127/222/223
Novosibirsk127
Sakhalin128
Vladivostok128
saudi arabia
Al-khobar130
Jeddah129
Riyadh129
South Korea
138
spain
Barcelona138/139
Bilbao139
Canary Islands
140
Cordoba142
Granada142
Logroño140
Madrid139/140
Marbella141
Oviedo141
Palma De Mallorca
142
Pamplona143
Sevilla142
Valencia141
Vitoria140
Zaragoza143
sri lanka
Colombo223
Sri Lanka
143
sweden
Gothenburg143/144
Malmö144
Stockholm145
switzerland
Aarau145
Geneva145/146
14
Lausanne147
Lucerne147
Lugano148
Nyon148
St Gallen
148
Zug149
Zurich149
taiwan (roc)
Kaohsiung150
Taichung150
Taipei150
thailand
Bangkok151
tunisia
Tunis151
turkey
Ankara152
Istanbul152
Ordu152
ukraine
Kiev153
Odessa153
united arab emirates
Abu Dhabi
154
Dubai153
Jebel Ali
154
Sharjah154
united kingdom
Bath157
Belfast158
Birmingham158
Bristol159
Chatham159
Chichester160
Coleraine160
Corby161
161
Derry ~ Londonderry
Edinburgh162
Enfield162
Glasgow163
Guildford163
Inverness163
164
Isle Of Wight
Larne164
Leicester164
Limavady165
Liverpool165
London155/156/157
Manchester165
Northampton166
Norwich224
Peterborough166
Salisbury167
Scarborough167
Southampton167/168
Stevenage168
Stoke On Trent
168
Thames Valley
169
Watford169
united states of america
Livingston186
Arizona
Phoenix201
Arkansas
Fayetteville181
Little Rock
186
California
Camarillo173
Encino181
Long Beach
187
Los Angeles
187/188
Ontario198
Orange County
199
Pasadena200
Redlands203
San Diego
205
205
San Francisco
San Jose
206
San Ramon
207
Santa Cruz
207
Visalia210
211
Westlake Village
Connecticut
Norwalk198
Florida
Miami191
Orlando199
Tallahassee209
Tampa Area
210
Georgia
Atlanta170
Augusta171
Brunswick172
Dalton179
Duluth180
Marietta189
Illinois
Chicago175
Glen Carbon
182
Itasca184
Naperville193
Maryland
Ellicott City
181
Maryland189/190
Massachusetts
Boston171/172
Cambridge173
Michigan
Detroit180
182
Grand Rapids
Minnesota
Minneapolis169
Missouri
St. Charles
208
St. Louis
209
New Jersey
Cranford178
New York
Jericho184
New City, Rockland County194
New York
195/196/197
201
Plainview, Long Island
Rochester204
211
White Plains
North Carolina
Charlotte174
Raleigh202
Ohio
15
Cincinnati176
Cleveland176
Columbus177
Coshocton178
Lima185
Medina190
Millersburg192
New Philadelphia
194
Wooster212
Zanesville212
Oregon
Portland202
Pennsylvania
Philadelphia200
South Carolina
Charleston173
Columbia177
Greenville183
Tennessee
Chattanooga175
Knoxville185
Memphis191
Nashville193
Nashville - Brentwood
193
Texas
Dallas179
Fort Worth
182
Houston183
Virginia
Richmond203
Tysons Corner
210
Washington
Seattle208
Wisconsin
Milwaukee192
uruguay
Montevideo213
venezuela
Caracas213
vietnam
215
Da Nang City
Hanoi214
Ho Chi Minh City
214
Northern Vietnam
214
Son La Province
215
yemen
Sana’a215
zambia
Lusaka216
zimbabwe
Bulawayo224
16
17
International Direct Dialling Codes
The following dialling codes are used for direct dialling from one
country to another. A dialling-out code is used for the country from
which the call is going. For example, to call from Singapore to
Switzerland, you will dial 001 41 followed by the city code and the
exchange number.
Dial-outDial-in
CodeCode
Albania
00
355
Andorra
00376
Argentina
0054
Australia
001161
Austria
0043
Azerbaijan
00994
Bahamas
001
1 242
Bahrain
00973
Bangladesh
00880
Belgium
0032
Belize
00501
Bermuda
011
1 441
Bolivia
00591
Botswana
00267
Brazil
0055
British Virgin Is.
011
1 284
Bulgaria
00359
Burundi
00257
00855
Cambodia
Canada
0111
Cayman Islands
011
1 345
Channel Islands
00
44
Chile
0056
China
0086
Colombia
00957
Costa Rica
00
506
Croatia
00385
Cyprus
00357
Czech Republic
00
420
0045
Denmark
Dominican Republic
011
1 809
Ecuador
00593
0020
Egypt
00
503
El Salvador
Estonia
00372
00358
Finland
0033
France
0049
Germany
00350
Gibraltar
0030
Greece
00502
Guatemala
0044
Guernsey
00504
Honduras
001
852
Hong Kong
Hungary
0036
00354
Iceland
0091
India
Indonesia
0062
Iran
0098
00964
Iraq
Ireland
00353
00
44
Isle of Man
Israel
00972
0039
Italy
01081
Japan
Jersey
0044
00962
Jordan
Kazakhstan 8107
Dial-outDial-in
CodeCode
Korea (South)
00
82
Kuwait
00965
Latvia
00371
Lebanon
00961
Liechtenstein
00423
Lithuania
00370
Luxembourg
00352
Macedonia, FYRO
00
389
Malaysia
0060
Malta
00356
Mauritius
00230
Mexico
0052
Moldova
00373
Monaco
00377
Mongolia
00976
Morocco
00212
Netherlands
0031
New Zealand
00
64
Nigeria
009234
Nicaragua
00505
Norway
0047
Oman
00968
Pakistan
0092
Panama
00507
Paraguay
002595
Peru
0051
Philippines
0063
Poland
0048
Portugal
00351
00974
Qatar
Romania
0040
8*10
7
Russian Fed.
Saudi Arabia
00
966
Serbia
00381
00248
Seychelles
00165
Singapore
00421
Slovakia
00386
Slovenia
00
27
South Africa
Spain
0034
00
94
Sri Lanka
Sweden
0046
0041
Switzerland
00963
Syria
002886
Taiwan
00166
Thailand
00216
Tunisia
Turkey
0090
UAE
00971
00380
Ukraine
United Kingdom
00
44
Uruguay
00598
USA
0111
00 58
Venezuela
Vietnam
0084
Yemen
00967
00263
Zimbabwe
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.
18
WORLD TIME ZONES
LondonDistanceLocal
To
MilesTime
Abuja
3110+1
Almaty
3487+6
Amman
2280+2
Amsterdam
231+1
Antananarivo 5652+3
Asuncion
6588–4
Athens
1500+2
Auckland
11404+12
Baghdad
2548+3
Baku
2472+4
Bangkok
5919+7
717+1
Barcelona
Beijing
5073+8
Beirut
2153+2
Belgrade
1047+1
Belize City
6037
–6
Berlin
594+1
Bogota
5281–5
Bratislava
825+1
217+1
Brussels
Budapest
913+1
Buenos Aires
6915
–3
Bujumbura 4158+2
Bulawayo
5258+2
Cairo
2188+2
4958+5½
Calcutta
Caracas
4656–4½
Copenhagen 611+1
Damascus
2203+2
4180+5½
Delhi
Dhaka
4969+6
Doha
3246+3
Douglas
255GMT
Dubai
3403+4
Dublin
279GMT
406+1
Frankfurt
Gaborone
5476+2
Geneva
468+1
1097+1
Gibraltar
5863
–5
Grand Cayman
Guatemala City
5585
–6
Guernsey
183GMT
Hamilton
3442–4
7298+7
Hanoi
Helsinki
1148+2
5989
+8
Hong Kong
Istanbul
1552+2
Jakarta
7287+7
Jeddah
2955+3
Jersey
187GMT
Johannesburg5634+2
Karachi
3935+5
Kishinev
1363+2
Kuala Lumpur
6557
+8
Kuwait City
2894
+3
La Paz
7464
–4
Lima
6370–5
Lisbon
972GMT
Ljubljana
759+1
Luxembourg 310+1
Madrid
774+1
Managua City
5407
–6
Manama
3973+3
LondonDistanceLocal
To
MilesTime
Manila
6681+8
Mauritius
6075+4
Mexico City
5543
–6
Milan
609+1
Monte Carlo
652
+1
Montevideo 8240–3
Montreal
3241–5
Moscow
1557+3
Mumbai
4478+5½
Munich
590+1
Muscat
3622+4
1011+1
Naples
Nassau
4344–5
New York
3440
–5
Nice
647+1
Nicosia
2028+2
Oslo
749+1
Palma
833+1
Panama City
5672
–5
Papua New
Guinea
12466
+10
Paris
215+1
Perth
9008+8
Phnom Penh
6230
+7
Prague
650+1
5713–5
Quito
Rarotonga
12321–10½
Reykjavik
1187GMT
Riga
1035+3
907+1
Rome
Sana’a
3486+3
San Francisco
5351
–8
San Salvador
5446
–6
Santa Domingo
5018
–4
Santiago
7406–4
5896
–3
São Paulo
Seoul
5662+9
Singapore
6754+8
1230+1
Skopje
1258+2
Sofia
Stockholm
898+1
Sydney
10568+10
Taipei
9057+8
1111+1
Tallinn
Tangier
1132GMT
Tegucigalpa 5358–6
Tehran
2731+3½
Tel-Aviv
2216+2
Tirana
1178+1
Tokyo
5955+9
Toronto
3545–5
Tortola
5232–4
Tunis
1138+1
Ulaanbaatar 4345+9
Vancouver
4707–8
Varaždin
882+1
Victoria
5060+4
Vienna
790+1
Vilnius
1284+2
Vladivostok
8050+10
Warsaw
899+1
Washington 3665–5
Zurich
490+1
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.
19
2016/2017 calendar
2016
SMTWTFS
January
1
2
3456789
10111213141516
17181920212223
24252627282930
31
April
1
2
3456789
10111213141516
17181920212223
24252627282930
July
1
2
3456789
10111213141516
17181920212223
24252627282930
31
October
1
2345678
9101112131415
16171819202122
23242526272829
30 31
SMTWTFS
February
123456
7 8 910111213
14151617181920
21222324252627
28 29
SMTWTFS
March
12345
6 7 8 9101112
13141516171819
20212223242526
2728293031
May
1234567
8 91011121314
15161718192021
22232425262728
293031
August
123456
7 8 910111213
14151617181920
21222324252627
28293031
June
1234
56789
10
11
12131415161718
19202122232425
2627282930
September
123
456789
10
11121314151617
18192021222324
252627282930
November
12345
6 7 8 9101112
13141516171819
20212223242526
27282930
December
123
456789
10
11121314151617
18192021222324
25262728293031
SMTWTFS
January
1234567
8 91011121314
15161718192021
22232425262728
293031
April
1
2345678
9101112131415
16171819202122
23242526272829
30
July
1
2345678
9101112131415
16171819202122
23242526272829
30 31
October
1234567
8 91011121314
15161718192021
22232425262728
293031
SMTWTFS
February
1234
56789
10
11
12131415161718
19202122232425
262728
May
123456
7 8 910111213
14151617181920
21222324252627
28293031
SMTWTFS
March
1234
56789
10
11
12131415161718
19202122232425
262728293031
June
123
456789
10
11121314151617
18192021222324
252627282930
August
12345
6 7 8 9101112
13141516171819
20212223242526
2728293031
September
1
2
3456789
10111213141516
17181920212223
24252627282930
November
1234
56789
10
11
12131415161718
19202122232425
2627282930
December
1
2
3456789
10111213141516
17181920212223
24252627282930
31
2017
20
AlbaniaGMT+1
“INTER B.B.K – Auditing” sh.p.k
TIRANA
Sheshi “Wilson”
Rruga “Sulejman Delvina”
Kulla “Fati”
Apartmenti 23
Albania
Telephone:
Facsimile:
E-mail:
+355 (42) 203086
+355 (42) 266886
eballuku@interbbk.com
Esmeralda Balluku
International Liaison:
Esmeralda Balluku
AndorraGMT+1
Services available through the member firm in Barcelona, Spain
ArgentinaGMT-3
Moore Stephens – Suarez & Menendez
BUENOS AIRES
Maipu 942
12th Floor
C1006ACN
Buenos Aires
Argentina
Telephone:
Facsimile:
E-mail:
Website:
+54 (11) 4103 9500
+54 (11) 4315 0959/4103 9561
mcastro@suarez-menendez.com
www.suarez-menendez.com
Julio O. Suarez
Alejandro J. Galvan
Alfredo A. Esperon
Maria D. Cibeira
Cr. Jose Manuel Meijomil
International Tax Personal:
International Tax Corporate:
Horacio L. Martinez
Maria E. Castro
Gustavo A. Carlino
Francisco Di Martino
Maria E. Castro
Maria D. Cibeira
dcibeira@suarez-menendez.com
Maria E. Castro
21
A
AustraliaGMT+8/10
Moore Stephens Australia
AUSTRALIA
Suite 1413, Level 14
Exchange Tower
530 Little Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 3 9909 7371
+61 (0) 3 9909 7788
msa@moorestephens.com.au
Don Boyd
Peter Antonius
Executive Chairman
David Stevens
National Head of Professional Standards
dstevens@moorestephens.com.au
T: +61 3 9909 7374
David Holland
National Head of Technical Accounting
dholland@moorestephens.com.au
Linda Cummings
Executive Assistant
lcummings@moorestephens.com.au
T: +61 (0)3 9909 7371
National Head of Communications
Stefanie Uzunovski
suzunovski@moorestephens.com.au
T: +61 (0)3 9909 7375
Moore Stephens Queensland
BRISBANE
Level 12
10 Eagle Street
Brisbane
Queensland 4001
Australia
Telephone:
Facsimile:
E-mail:
Website:
Robert Clarke
David Gregg
Richard Hoult
Michael McDonald
International Tax:
22
+61 (0) 7 3640 4000
+61 (0) 7 3640 4001
brisbane@moorestephens.com.au
Ken Pickard
Bob Blurton
Richard Wheeler
John Zabala
Ken Pickard
kpickard@moorestephens.com.au
Richard Wheeler
rwheeler@moorestephens.com.au
Australia (CONTINUED)GMT+8/10
BURDEKIN
Burdekin
167 Queen Street
Ayr
Queensland 4807
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4783 8000
+61 (0) 7 4783 6703
burdekin@moorestephens.com.au
Daniel Horan
International Tax:
Ken Pickard
Richard Wheeler
CAIRNS
473 Musgrove St.
Cairns
Queensland 4870
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4047 5100
+61 (0) 7 4047 5121
cairns@moorestephens.com.au
Greg Archer
International Tax:
Ken Pickard
Richard Wheeler
GOLD COAST
Mailing Address
GPO Box 2525
Southport BC
Queensland 4215
Australia
Suite 403, Pivotal Point
50 Marine Parade
Southport
Queensland 4215
Australia
Telephone:
Facsimile:
E-mail:
Website:
Kim Bourke
International Tax:
+61 (0) 7 5519 1000
+61 (0) 7 5519 1099
goldcoast@moorestephens.com.au
David Mackie
Ken Pickard
Richard Wheeler
23
A
INNISFAIL
88 Rankin Street
Innisfail
Queensland 4860
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4078 1700
+61 (0) 7 4078 1716
innisfail@moorestephens.com.au
Greg Archer
and Tax:
Ken Pickard
Richard Wheeler
Moore Stephens Victoria
MELBOURNE
Level 18, 530 Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Michael Bryant
George Dakis
Neal Dunne
Gary Graco
Mark Hammerschlag
John Higgins
Andrew Johnson
+61 (0) 3 9608 0100
+61 (0) 3 9608 0192
victoria@moorestephens.com.au
John La Rocca
Philip MacIsaac
Kevin Mullen
George Pakis
David Polonsky
Steve Sakkas
Peter Zervos
Steve Sakkas
ssakkas@moorestephens.com.au
Moore Stephens
NORTHERN TERRITORY
7/90 Ross Smith Avenue
Fannie Bay
Darwin
Northern Territory 0820
Australia
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
PO Box 39931
Winnellie
Northern Territory 0821
Australia
+61 (0) 8 8981 5222
+61 (0) 8 8981 6999
nt@moorestephens.com.au
Nathan Reichstein
24
Nathan Reichstein
nreichstein@moorestephens.com.au
Moore Stephens (WA)
PERTH
Level 15 Exchange Tower
2 The Esplanade
Perth WA 6000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Clint Bainbridge
Russell Barnes
Michael Bennett
Paul Breman
Wen-Shien Chai
Brett Cornwall
Davide Costanzo
Wendy Davies
International Tax:
Mailing Address
P.O. Box 5785
St Georges Terrace
WA 6831
Australia
+61 8 9225 5355
+61 8 9225 6181
perth@moorestephen.com.au
Greg Godwin
Peter Gorecki
Neil Pace
Raymond Simpson
Suan-Lee Tan
James Tng
David Tomasi
David Tomasi
dtomasi@moorestephens.com.au
Davide Costanzo
dcostanzo@moorestephens.com.au
Moore Stephens
SOUTH AUSTRALIA
269 Pulteney Street
Adelaide
South Australia 5000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Grant Miles
Trent Mills
Richard Perkins
Tim Sargent
Mailing Address
GPO Box 1171
Adelaide
South Australia 5001
Australia
+61 (0) 8 8224 3300
+61 (0) 8 8224 3311
sa@moorestephens.com.au
Ross Sicuro
Graeme Rodda
Henry Veronese
Grant Miles
gmiles@moorestephens.com.au
25
A
TOOWOOMBA
Ground Floor
632 Ruthven Street
Toowoomba
Queensland 4350
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4616 3000
+61 (0) 7 4639 1977
toowoomba@moorestephens.com.au
Brett Collins
International Tax:
Ken Pickard
Richard Wheeler
TOWNSVILLE
“Northtown”
Level 5, 280 Flinders Street
Townsville
Queensland 4810
Australia
Telephone:
Facsimile:
E-mail:
Website:
Chris Land
Troy Popham
International Tax:
26
+61 (0) 7 4796 9999
+61 (0) 7 4796 9998
townsville@moorestephens.com.au
John Zabala
Trina Willis
Ken Pickard
Troy Popham
tpopham@moorestephens.com.au
Richard Wheeler
AustriaGMT+1
Moore Stephens City Treuhand GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
VIENNA
Kärntner Ring 5-7
A-1015 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0)1 531 74 – 0
+43 (0)1 531 74 – 950
office@msct.at
www.msct.at
Werner Braun
Michael DessulemoustierBovekercke
Thomas Eidher
Michael Kainrath
Sabine Kretschmer
Sandra Leitner-Hofbauer
International Tax:
Christoph Malzer
Roland Neugebauer
Stefan Szauer
Peter Wundsam
Florian Würth
Tamara Zsilla
Peter Wundsam
p.wundsam@moorestephens.at
Florian Würth
f.wuerth@moorestephens.at
Office also in Krems
Moore Stephens Schwarz Kallinger Zwettler
Wirtschaftsprüfung Steuerberatung GmbH
VIENNA
Kärntner Ring 5 - 7
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502066-0
+43 (0) 502066-9100
office-wien@skz-moorestephens.at
www.skz-moorestephens.at
Mag. Thomas Kallinger
MMag. Thomas Katzmayr
Dr. Udo Schwarz
and Tax:
Senior Tax Manager:
Dr. Manfred Schwarz
Univ.Doz. Dr. Reinhard Schwarz
Mag. Andreas Zwettler
Dr. Manfred Schwarz
m.schwarz@moorestephens.at
t.katzmayr@skz-moorestephens.at
27
A
Austria (CONTINUED)GMT+1
Moore Stephens Kroiss & Partner
Wirtschaftspruefung GmbH
VIENNA
Plankengasse 4
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (1) 513 41 20
+43 (1) 513 41 20 – 18
kroiss@moorestephens.at
www.moorestephens-kroiss.at
Dr. Thomas Kroiss
Mag. Veronika Cheauré
and Corporate Tax:
Mag. Carmen Panwinkler
Dr. Thomas Kroiss
t.kroiss@moorestephens.at
Mag. Veronika Cheauré
v.cheaure@moorestephens-kroiss.at
FISCHER Steuerberatung GmbH
VIENNA
Kärntner Ring 5-7
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (01) 877 39 00
+43 (01) 877 39 00 30
j.fischer@moorestephens.at
www.moorestephens.at
Anita Fischer
a.fischer@moorestephens.at
Dkfm. Jürgen Fischer
International Tax:
Royal Wirtschaftsprüfung
& Steuerberatung GmbH
VIENNA
Gudrunstrasse 141
A-1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
Dr. Ewald Schwarz
28
+43 (01) 602 51 51
+43 (01) 602 51 51 – 600
e.schwarz@moorestephens.at
www.royal.co.at
Moore Stephens Advisa Wirtschaftsprüfung GmbH
GRAZ
Neufeldweg 93
A-8010 Graz
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 316 427 428 – 0
+43 (0) 316 427 428 – 30
office-graz@moorestephens.at
www.moorestephens.at
Dr. Ulrike Kopp-Pichler
Mag. Dr. Wolfgang Wesener
w.wesener@moorestephens.at
Binder, Grossek & Partner
Steuerberatungs- und Wirtschaftsprüfungs GmbH
GRAZ
Neufeldweg 93
A-8010 Graz
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 316 427 428 – 0
+43 (0) 316 427 428 – 30
office-graz@moorestephens.at
www.binder-partner.com
International Tax:
Mag. Michael Binder MBA
Mag. Christian Gossek
w.wesener@moorestephens.at
u.kopp-pichler@moorestephens.at
Stauder Schuchter Kempf
Wirtschaftsprüfungs- und Steuerberatungs GmbH
INNSBRUCK
Ing.-Etzel-Str. 7
6020 Innsbruck
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Wilfried Stauder
Mag. Dr. Oliver Kempf
International Tax:
+43 (0) 512 908320
+43 (0) 512 908320 30
office@stauder-schuchter-kempf.at
www.stauder-schuchter-kempf.at
Mag. Dr. Helmut Schuchter
Mag. Thomas Pichler
Mag. Wilfried Stauder
w.stauder@moorestephens.at
Mag. Dr. Oliver Kempf
o.kempf@moorestephens.at
29
A
Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH
KLAGENFURT
August-Jaksch-Strasse 2
A-9020 Klagenfurt
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0463) 59 25 00
+43 (0463) 59 25 00-10
office@alpen-adria-wp.at
www.alpenadria-wp.at
Mag. Dr. Leopold Krassnig
LINZ
Volksgartenstrasse 32
A-4020 Linz
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502067-0
+43 (0) 502067-9100
office-linz@skz-moorestephens.at
Dr. Udo Schwarz
and Tax:
Dr. Manfred Schwarz
Moore Stephens Salzburg GmbH
Wirtschaftstreuhand- und
Steuerberatungsgesellschaft
SALZBURG
Innsbrucker Bundesstrasse 126
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 662 251500
+43 (0) 662 251500-500
office-salzburg@moorestephens.at
www.moorestephens-salzburg.at
MMag. Herbert Huber
Mag. Alexander Wunderlich
Mag. Dr. Peter Werner
International Tax:
International Tax:
Patrick Vilsecker
Stefan Farnleitner
a.wunderlich@moorestephens.at
MMag. Herbert Huber
h.huber@moorestephens.at
p.werner@moorestephens.at
Alternative e-mail - uniconsult-salzburg@moorestephens.at
Alternative website - salzburg.uniconsult.at
30
Moore Stephens Interaudit Wirtschaftsprüfung GmbH
SALZBURG
Innsbrucker Bundesstr. 126
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 662 251500
+43 662 251500-500
office-salzburg@moorestephens.at
www.moorestephens-salzburg.at
MMag. Herbert Huber
Florian Eder
Dr. Christine Eder-Wildpaner
Patrick Vilsecker
Stefan Farnleitner
a.wunderlich@moorestephens.at
MMag. Herbert Huber
Patrick Vilsecker
p.vilsecker@moorestephens.at
Office also in St. Pölten.
Alternative website - www.moorestephens-interaudit.at
Inter Wirtschaftsprüfungs GmbH
AMSTETTEN
Wiener Straße 14
3300 Amstetten
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 7472 62417
+43 (0) 7472 633 22
renate.gallhofer@interwp.com
www.interwp.com
Mag. Renate Gallhofer
STEYR
Bahnhofstrasse 13
A-4400 Steyr
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502 062-0
+43 (0) 502 062-9100
office-steyr@skz-moorestephens.at
Dr. Manfred Schwarz
and Tax:
Dr. Udo Schwarz
Dr. Udo Schwarz
u.schwarz@moorestephens.at
31
A
Moore Stephens Uniconsult
Wirtschaftstreuhand- und
Steuerberatungsgesellschaft mbH
WELS
Edisonstrasse 2
A-4600 Wels
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (07242) 666 18
+43 (07242) 666 18-15
office@ms-wels.at
www.moorestephens-wels.at
Mag. Wolfgang Windischbauer
StB
AzerbaijanGMT+4
Moore Stephens Azerbaijan Limited
BAKU
Mailing Address
MSA 171
PO Box 450
Weybridge
Surrey
KT13 9GB
U.K.
2/2 Basti Bagirova str.
3rd floor
Baku AZ1065
Azerbaijan
Telephone:
Facsimile:
E-mail:
Website:
+994 (12) 490 7747/48/49
+994 (12) 490 7750
baku@moorestephens.az
http://msaz.moorestephens.com
Hikmet Allahverdiyev
Hikmet Allahverdiyev
hikmet.allahverdiyev@moorestephens.az
BahamasGMT-5
Moore Stephens Butler & Taylor
NASSAU
Mailing Address
P.O. Box N-7777
Nassau
Bahamas
15 Retirement Road
Off Albury Lane
Shirley Street
Nassau
Bahamas
Telephone:
Facsimile:
E-mail:
Website:
Dayrrl R. Butler
Telex - 20416 CONCORD
32
+1 242 393 0224/7925
+1 242 393 7570
dayrrl@bahamas.net.bs
www.butlerandtaylor.com
Michael W. Taylor
Michael W. Taylor
miketr@bahamas.net.bs
BahrainGMT+3
Moore Stephens
MANAMA
Mailing Address
P.O. Box 10519
Manama 305
Bahrain
16th Floor
Office No. 161
Bahrain Tower, Building 20
Al Khalifa Avenue
Manama 305
Kingdom of Bahrain
Telephone:
Facsimile:
E-mail:
+973 17200 144
+973 17200 145
info@msbahrain.com
Majeed M. Shaji
Madhu Mohan Nambiar
madhu@msbahrain.com
BangladeshGMT+6
M J Abedin & Co
DHAKA
National Plaza
3rd Floor
109 Bir Uttum C.R. Datta Road
Dhaka 1205
Bangladesh
Telephone:
Facsimile:
E-mail:
Website:
M. J. Abedin
Hasan Mahmood
Manzoor-ul Alam
International Tax:
+880 (2) 8629771/9666508
+880 (2) 9675340
audit@mjabedin.com
www.mjabedin.com
Kamrul Abedin
Harun Mahmud
Hanif Mahmud
Hasan Mahmood
hasan.mahmood@mjabedin.com
Harun Mahmud
harun.mahmud@mjabedin.com
M. J. Abedin
jainul.abedin@mjabedin.com
Alternative e-mail address: audit@mjabedin.com
33
A
B
BelgiumGMT+1
Moore Stephens Belgium
ANTWERP
Schaliënstraat 3
B-2000 Antwerp
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 3 210 91 50
+32 (0) 3 210 91 58
www.moorestephens.be
Marc Marissen
Stijn Van Hout
Sven Reynders
Bert Lutin
Hans Cools
Bart Verschelden
Bruno Van Bosstraeten
Johan Van Mieghem
Koen Van Eupen
Mark Joris
International Tax:
Corporate Finance
Advisor:
Frans Verschelden
An Lettens
an.lettens@moorestephens.be
Kris Van Camp
BRUSSELS
BDC/Esplanade 1/96
1020 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
Website:
Peter Verschelden
Frans Verschelden
Andries Verschelden
Emiel De Smedt
Frank Huyberechts
Philippe Craninx
Stijn Vermeulen
International Tax:
34
+32 (0) 2 743 40 20
+32 (0) 2 743 40 29
frank.huyberechts@moorestephens.be
Bjorn Van Damme
Frank Lehouck
Frederic De Schutter
Toon Puissant
Bram Verstraeten
Danny Achten
Kris Van Camp
Frank Huyberechts
Roel Van Hemelen
roel.vanhemelen@moorestephens.be
Belgium (CONTINUED)GMT+1
B
GHENT
Deinsesteenweg 114
9031 Ghent (Drongen)
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0)9 221 38 83
+32 (0)9 221 58 38
frederik.berckmoesjoos@moorestephens.be
Nathalie Maes
Wendy Van der Biest
Koen Van Dorpe
Geert Van Peteghem
Manuella De Mol
Luc De Muynck
Frederik Berckmoes-Joos
Mieke De Clercq
Dirk Roelens
Frederik Berckmoes-Joos
frederik.berckmoesjoos@moorestephens.be
Koen Van Dorpe
koen.vandorpe@moorestephens.be
International Tax:
BelizeGMT-6
Moore Stephens Magaña LLP
BELIZE CITY
Mailing Address
P.O. Box 1922
Belize City
Belize
3½ Miles Phillip S.W. Goldson
Highway
New Horizon Building
Belize City
Belize
Telephone:
Facsimile:
E-mail:
Website:
+501 223-2144
+501 223-2143
rfmagana@moorestephens.bz
http://belize.moorestephens.com
Reynaldo Magaña
and Tax:
Omar Magaña
Reynaldo Magaña
rfmagana@moorestephens.bz
BermudaGMT-4
Moore Stephens Bermuda LP
HAMILTON
Wessex House
5th Floor
45 Reid Street
Hamilton HM12
Bermuda
Telephone:
Facsimile:
E-mail:
Claudio Satasi
+1 441 295-3585
+1 441 295-6101
csatasi@imbl.bm / llongworth@htcl.bm
Linda Longworth
35
Bermuda (CONTINUED)GMT-4
Moore Stephens & Butterfield
HAMILTON
Mailing Address
P.O. Box HM 2278
Hamilton HM JX
Bermuda
#2 Reid Street
Hamilton HM11
Bermuda
Telephone:
Facsimile:
E-mail:
Website:
+1 441 295-4800
+1 441 296-6717
msb@msb.bm
www.moorestephens.bm
Richard Moore
Ronald Simmons
Simon Gallagher
Michael Butler
Ronald Simmons
ronald.simmons@msb.bm
Hamilton Trust Company Limited
International Managers Bermuda Limited
HAMILTON
Mailing Address
Suite 616
48 Par-La-Ville Road
Hamilton HM11
Bermuda
Wessex House
5th Floor
45 Reid Street
Hamilton HM12
Bermuda
Telephone:
Facsimile:
E-mail:
Website:
+1 441 295-6815
+1 441 295-6101
llongworth@htcl.bm
www.htcl.bm
Linda Longworth (Managing
Director)
Claudio Satasi (Director Accounting)
Rebecca De Couto (Trust
Manager)
BoliviaGMT-4
Moore Stephens Ratio Consulting S.A.
SANTA CRUZ DE LA SIERRA
Mailing Address
P.O. Box 1647
Santa Cruz de la Sierra
Bolivia
Av. San Martin esq. Hugo Wast
Piso 4
Equipetrol
Santa Cruz de la Sierra
Bolivia
Telephone:
Facsimile:
E-mail:
Website:
Rodo Suxo
Santiago Pimentel
Arturo Fortún
and Tax:
36
+591 (3) 342 7921
+591 (3) 342 7927
info@msratio.com
www.msratio.com
Rosario Molina
Gabriel Hoyos
Arturo Fortún
afortun@msratio.com
Bolivia (CONTINUED)GMT-4
B
Moore Stephens Valdivia & Asociados
LA PAZ
2248, Jauregui street
between F. Guachalla
and R. Gutierrez st., 8th Floor
La Paz
Bolivia
Telephone:
E-mail:
Website:
+591 (2) 2444496 / 2911571
valdivia@valdivia.com.bo
http://bolivia.moorestephens.com/
David Valdivia Peralta
Nelly Coria
Freddy Landivar
Daney D. Valdivia
David Valdivia Peralta
dvaldivia@valdivia.com.bo
Daney D. Valdivia
ddvaldivia@valdivia.com.bo
Nelly Coria
ncoria@valdivia.com.bo
BotswanaGMT+2
Please see the correspondent firm listing
BrazilGMT-3.5
Moore Stephens Brazil
(Executive Office)
SÃO PAULO
Rua Laplace
96 – 10th Floor
04622-000 – São Paulo – SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (11) 5561 2230
+55 (11) 5531 6007
mscorp@msbrasil.com.br
www.moorestephens.com.br
Hélio Eiji Yamasaki (Executive
Director)
Hélio Mazzi Júnior
Jarbas Lima da Silva
Sérgio Lucchesi Filho
37
Brazil (CONTINUED)GMT-3.5
Moore Stephens Consulting News Auditores Independentes
Auditing, Tax and Management Consultancy Office
BELO HORIZONTE
Av. Contorno, 4023
Conj. 401/406
São Lucas
30110-021 Belo Horizonte (MG)
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 31 3284 8955
+55 31 3284 8903
msbh@msbrasil.com.br
Adelmo de Oliveira
Ruy Gomes da Silva Filho
José Almeida de Oliveira
and Tax:
Marcelo Modesto Costa
Pedro Batista Feliciano
Ruy Gomes da Silva Filho
ruy@msbrasil.com.br
Adelmo de Oliveira
adelmo@msbrasil.com.br
Moore Stephens Auditores E Consultores
Auditing, Accounting, Tax & Management Consultancy Offices
CAMPINAS
Rua Barão de Jaguara, 1.481 - Cj.
202/204 - Centro - CEP
13015-910 - Campinas - SP
Brazil
Telephone:
E-mail:
Website:
+55 (10) 3367 2535
mscamp@msbrasil.com.br
Ari Torres
Edison Pereira Lima
Elaine Renata Santos Vassoler
Mauricio Soares
Samuel Akira Oyadomari
lucchesi@msbrasil.com.br
Auditing and Tax
CURITIBA
Rua Tenente Brigadeiro Francisco
de
Assis Corrêa de Mello, 459
Jardim das Américas
81540-210 - Curitiba - PR
Brazil
Telephone:
E-mail:
Website:
José Boeing
Luiz Gibur Júnior
38
+55 (41) 3016-8871
msct@msbrasil.com.br
Paulo Roberto Cardoso
Paulo Cirilo dos Santos Neto
José Boeing
boeing@msbrasil.com.br
B
Ausiting, Tax & Management Consultancy Offices
FLORIANÓPOLIS
Rua Dr. Heitor Blum, 310, Sala 803
bairro Estreito
88075-110, Florianópolis - Santa
Catarina
Brazil
Telephone:
E-mail:
Website:
+55 (48) 3039 0055
msfl@msbrasil.com.br
Altair Gottardi
Hélio Eiji Yamasaki
Luiz W. Jung
Rogério Nunes
Luiz W. Jung
jung@msbrasil.com.br
Moore Stephens Controller Auditores S/S
Auditing, Accounting, Tax
FORTALEZA
Rua Monsenhor Bruno
1060 – Aldeota
60.115.-191 – Fortaleza – CE
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (85) 3208-2700
+55 (85) 3208-2731
msfor@msbrasil.com.br
Robinson P. Castro e Silva
Sílvia Solange Marinho Pinto
Francisco Moisés de Almeida
Gomes
Robinson P. Castro e Silva
robinson@msbrasil.com.br
JOINVILLE
Av. Juscelino Kubitscheck
410 - bloco B Sala 808
89201 – 906 – Joinville – Santa
Catarina
Brazil
Telephone:
Facsimile:
E-mail:
Website:
Hélio Eiji Yamasaki
Rogério Nunes
Altair Gottardi
+55 (47) 3422 6474
+55 (47) 3422 6474
msjl@msbrasil.com.br
Luiz W. Jung
José Francisco Gesser
Luiz W. Jung
39
Moore Stephens Prime Auditores E Consultores S/S
PORTO ALEGRE
Av. Cristóvão Colombo
3084 – Cj.707 – Higienópolis
90560-002 – Porto Alegre – RS
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (51) 3342-1003
+55 (51) 3343-3820
mspoa@msbrasil.com.br
Roberto Augusto Ayub
jarbaslima@msbrasil.com.br
RIBEIRÃO PRETO
Rua Miton José Robusti
75 -15º andar - Jardim Botânico
Ribeirão Preto – SP
CEP 14012-613
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (16) 3019 7900
+55 (16) 3019 7900
msrp@msbrasil.com.br
Hildebrando Camargo
Marco Antônio Olivio Palos
Ricardo Aurélio Rissi
mazzi@msbrasil.com.br
Auditing, Tax and Management Consultancy Offices
RIO DE JANEIRO
Avenida Presidente Vargas,
290 - 6º
andar - 20091-060 - Rio de Janeiro
- RJ
Brazil
Telephone:
E-mail:
Website:
+55 (21) 3553 2801
msrj@msbrasil.com.br
Luiz Sallé Karam
Edison Pereira Lima
40
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Eloi de Siqueira
Luiz Sallé Karam (São Paulo)
lskaram@msbrasil.com.br
Sérgio Lucchesi Filho (São Paulo)
SÃO PAULO
Rua Laplace
96 – 10th Floor – Brooklin
04622-000 – São Paulo - SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (11) 5561 2230
+55 (11) 5531 6007
mssp@msbrasil.com.br
Edison Pereira Lima
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Luiz Sallé Karam
Eloi de Siqueira
British Virgin IslandsGMT-4
Moore Stephens
TORTOLA
P.O. Box 3186
Palm Grove House
Wickhams Cay l
Road Town
Tortola
British Virgin Islands
Telephone:
Facsimile:
E-mail:
+1 284 494-3503
+1 284 494-3592
moorestephens@moorestephensbvi.com
Nicholas Lane
Moore Stephens International Services (BVI) Ltd
TORTOLA
Palm Grove House
P. O. Box 3186
Wickhams Cay l
Road Town
Tortola
Telephone:
Facsimile:
E-mail:
+1 284 494-3503
+1 284 494-3592
Nicholas Lane
Nicholas Lane
41
B
BulgariaGMT+2
Moore Stephens OOD
SOFIA
6, Trapezitsa Street
Sofia 1000
Bulgaria
Telephone:
Facsimile:
E-mail:
+359 (2) 9839781
+359 (2) 980 51 08
moorestephens@abv.bg
Anton Kossev
Anton Kossev
Moore Stephens Bulgaria - Audit OOD
SOFIA
10 Lege Str.
Floor 6
Sofia 1000
Bulgaria
Telephone:
Facsimile:
E-mail:
Website:
+359 (2) 987 53 80
+359 (2) 987 53 81
info@msaudit.com
www.msaudit.com
Stefan Nenov
Ivan Simov
and Tax:
Sonia Doikova
Stefan Nenov
nenov@msaudit.com
Sonia Doikova
doikova@msaudit.com
Ivan Simov
simov@msaudit.com
BurundiGMT+2
Moore Stephens IFI SPRL
BUJUMBURA
Tim Woodward
Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector
work. Contact Tim Woodward – tim.woodward@moorestephens.com
or Paul Stockton – paul.stockton@moorestephens.com in London, UK
42
CanadaGMT-3.5/8
B
C
Mowbrey Gil LLP
Chartered Accountants & Business Advisors
EDMONTON
2300 CN Tower
10004 104 Avenue
Edmonton
Alberta T5J 0K1
Canada
Telephone:
Facsimile:
Website:
+1 (780) 461 3800
+1 (780) 462 4536
www.mowbreygil.com
Gary B. Nathan
Chris Jurkschat
Andrew Dey
Gordon Hathorn
Morris B. Draper
Richard A. Gil
Brian E. Luther
Gregory T. Mowbrey
International Tax:
Gregory T. Mowbrey
g.mowbrey@mowbreygil.com
Richard A. Gil
r.gil@mowbreygil.com
Demers Beaulne LLP
MONTREAL
1800, av. McGill College, suite 600
Montreal
Quebec H3A 3J6
Canada
Telephone:
Facsimile:
E-mail:
Website:
Robert St-Aubin
Dominique Tran
Patrick Beaudet
Natalie Beaudoin
Stéphane Beaulieu
Paul Beauvais
Francys Brown
Chantal Couture
Gerry De Luca
Gil Demers
Martin Fagnan
Liliane Fortier
(Europe, Asia):
International Tax:
+1 514 878 9631
+1 514 874 0319
info@demersbeaulne.com
www.demersbeaulne.com
Jean-Luc Frechétte
Michel Hamelin
André Hébert
Stéphane Lachance
Dino Masciotra
Stephan Morin
Marie-Claude Péthel
Marcel Roy
Alain St-Laurent
François Touchette
Nicole Vaudreuil
Robert St-Aubin
rstaubin@demersbeaulne.com
Dominique Tran
dtran@demersbeaulne.com
Gerry De Luca
gdeluca@demersbeaulne.com
43
Canada (CONTINUED)GMT-3.5/8
Dale Matheson Carr-Hilton Labonte LLP
PORT COQUITLAM
Suite 700-2755
Lougheed Highway
Port Coquitlam
British Columbia
V3B 5Y9
Canada
Telephone:
Facsimile:
Website:
+1 (604) 941 8266
+1 (604) 941 0971
www.dmcl.ca
Fraser G. Ross
Brian A. Shaw
International Tax:
International Tax:
Kevin Isomura
Fraser G. Ross
fross@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
Donald L. Furney
dfurney@dmcl.ca
SURREY
Suite 200 - 1688 152 Street
Surrey
British Colombia
V4A 4N2
Canada
Telephone:
Facsimile:
Website:
Michael K. Braun
Peter J. Donaldson
International Tax:
International Tax:
44
+1 (604) 531 1154
+1 (604) 538 2613
www.dmcl.ca
Harjit S. Sandhu
Peter J. Donaldson (White Rock)
Kenneth P. Chong (White Rock)
kchong@dmcl.ca
Donald L. Furney
dfurney@dmcl.ca
Canada (CONTINUED)GMT-3.5/8
Segal LLP
TORONTO
C
2005 Sheppard Ave E.
Suite 500
Toronto
Ontario M2J 5B4
Canada
Telephone:
Facsimile:
E-mail:
Website:
+1 (416) 391 4499
+1 (416) 391 3280
info@segalllp.com
www.segallp.com
Eli Gembom
Karen Hardy
Elliott Kosher
Dan Natale
Andrew Shalit
Larry Citrullo
Leslie Nevsky
John Cleveland-Iliffe
Michael Barry Daren
Michael Dennis
A. Harold Garfinkle
International Tax:
Dan Natale
dnatale@segalllp.com
Leslie Nevsky
lnevsky@segalllp.com
Andrew Shalit
ashalit@segalllp.com
VANCOUVER
Suites 1500, 1680 & 1700
1140 West Pender Street
Vancouver
British Columbia
V6E 4G1
Canada
Telephone:
Facsimile:
Website:
Brad Allen
Robert J. Burkart
Kenneth P. Chong
Alvin F. Dale
Donald L. Furney
David J. Goertz
Matthew Gosden
International Tax:
International Tax:
+1 (604) 687 4747
+1 (604) 689 2778
www.dmcl.ca
Barry S. Hartley
Reginald J. LaBonte
Robert J. Matheson
Rakesh I. Patel
Lorraine Rinfret
Brad A. Robin
Robert J. Burkart
rburkart@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
Donald L. Furney
dfurney@dmcl.ca
45
Cayman IslandsGMT-5
Kinetic Partners Cayman LLP
GEORGE TOWN
The Harbour Centre, Ground Floor
42 North Church Street
PO Box 10387
Grand Cayman KY1-1004
Cayman Islands
Telephone:
E-mail:
Website:
+1 345 936 9900
david.walker@kp-audit.com
www.kp-audit.com
David Walker
Deborah Weston
David Walker
Channel IslandsGMT
See Guernsey and Jersey
ChileGMT-4
Moore Stephens Auditores Consultores Ltda.
SANTIAGO
Monjitas 527
Oficina 1101
Santiago
P.C. 8320070
Chile
Telephone:
Facsimile:
E-mail:
Website:
+56 (2) 224768000
+56 (2) 224427714
info@moorestephens.cl
www.moorestephens.cl
Víctor Aguayo Henríquez
46
Jorge Astudillo Lopez
Víctor Aguayo Henríquez
vaguayo@moorestephens.cl
ChinaGMT+8
Moore Stephens Da Hua
大华(马施云)国际会计师事务所
BEIJING
C
Bejing (Head Office)
12th Floor, Building 7
16 Xi Si Huan Zhong Road
Haidian District
Beijing 100039
Telephone:
Facsimile:
E-mail:
Website:
+86 (10) 5835 0001
+86 (10) 5835 0006
dahua@dahua-cpa.com
www.dahua-cpa.com
Dr. ZHANG Zhuoqi (Miracle) CPA LIANG Chun (Chief Partner)
Moore Stephens Da Hua has 116 partners working across its Beijing
Head office and 23 Branch offices.
International Business
Liaison:
Liaison:
Liaison:
Ms. LI Gaolei
ligaolei@dahua-cpa.com
ZHOU Long (Joe)
zl@dahua-cpa.com
Ms. ZHANG Yan
yan_zhang@dahua-cpa.com
Dr. ZHANG Zhuoqi (Miracle) CPA
zhangzhuoqi@dahua-cpa.com
All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is
the first point of contact for all enquiries.
SHENZHEN BRANCH
11th Floor, B Block, Union Square,
5002 Binhe Road, Futian District,
Shenzhen,
Guangdong 518033
Telephone:
Facsimile:
+86 755 8296 6044
+86 755 8290 0965
SHANGHAI BRANCH
10th/F, Guang Ming Plaza
2 Jin Ling Dong Road
Huang Pu District
Shanghai 200002
Telephone:
Facsimile:
+86 21 6323 8588
+86 21 6323 8505
47
China (CONTINUED)GMT+8
CHANGCHUN BRANCH
4th Floor, Tower A,
Ji Fa Guang Chang
1428 Xi An Road
Changchun
Jilin, 130061
Telephone:
Facsimile:
+86 431 8858 0361
+86 431 8858 0361
CHANGSHA BRANCH
2307, Phase II, Yun Ding Gong
Guan
526 Shao Shan Zhong Road
Yu Hua District
Shang Sha
Hu Nan, 410011
People’s Republic of China
Telephone:
Facsimile:
+86 731 8229 7769
+86 731 8229 7769
CHENGDU BRANCH
9-910#
Wan Ke V Pai, 10 North 1 Duan
2nd Ring Road
Chengdu
Sichuang
Telephone:
Facsimile:
+86 28 6859 7295
+86 28 6859 7271
DALIAN BRANCH
24th/F
You Dian Wan Ke Plaza
67 Tong Xing Street
Zhong Shan District
Dalian 116001
People’s Republic of China
Telephone:
Facsimile:
48
+86 411 8281 9300
+86 411 8281 3033
GUANGZHOU BRANCH
C
A1 7th Floor
Everbright Bank Plaza
689 Tian He Bei Road
Tian He District, Guangzhou
Guangdong, 510635,
P.R. China
Telephone:
Facsimile:
+86 20 3873 0381
+86 20 3873 0375
HAIKOU BRANCH
3101/3102, Xin Da Business Plaza
48 Guo Mao Avenue
Haikou
Hainan, 570125
Telephone:
Facsimile:
+86 898 6858 5356
+86 898 6858 5356
HANGZHOU BRANCH
5th/F, Zhejiang Di Kuang Science
Building
508 Ti Yu Chang Road
Hangzhou
Zhejiang, 310007
Telephone:
Facsimile:
+86 571 8521 5005
+86 571 8521 5010
HEFEI BRANCH
B5 Floor, Tower Jin, Tuo Ji City
Plaza
691 Chang Jiang Xi Road
Hefei
Anhui, 230088
Telephone:
Facsimile:
+86 551 6283 6500
+86 551 6283 6400
49
HOHEHOT BRANCH
4th Floor, Kuai Ji Shi Building
41 Da Xue Xi Road
Hohhot
Inner Mongolia, 010020
Telephone:
Facsimile:
+86 471 629 0378
+86 471 629 7240
JINAN BRANCH
401, Tower C, Fa Zhan Plaza
3218 Er Huan Dong Road
Jinan
Shandong, 250100
Telephone:
Facsimile:
+86 531 6995 4736
+86 531 6995 4738
KUNMING BRANCH
201, Flat 1, Tower B
Guang Hua Garden
Xing Yuan Road
Kunming
Yunnan, 650118
Telephone:
Facsimile:
+86 871 6395 5266
+86 871 6823 6561
NANCHANG BRANCH
5th/F, Feng Yuan Hui Zhan Center
188 Huo Ju Street
Gao Xin Kai Fa District
Nanchang
Jiangxi, 330096
Telephone:
Facsimile:
50
+86 791 8857 5791
+86 791 8857 5792
NANJING BRANCH
C
6th/F, Ti Yu Plaza
42 Long Pan Zhong Road Gong
Yuan Road
Bai Xia District
Nanjing
Jiangsu, 210001
Telephone:
Facsimile:
+86 25 5807 4891
+86 25 5807 4891
QINGDAO BRANCH
603, Tian Hong Plaza
169 Hong Kong Zhong Road
Shi Nan District
Qingdao
Shandong, 266071
Telephone:
Facsimile:
+86 532 8592 1367
+86 532 8592 1376
SHENYANG BRANCH
7th/F, Chan Quan Jiao Yi Plaza
328 Feng Tian Street
Shen He District
Shenyang
Liaoning, 110013
Telephone:
Facsimile:
+86 24 2256 6123
+86 24 3109 1505
SUZHOU BRANCH
1006, Xing Hai Plaza
198 Xing Hai Street
Suzhou Industrial Park
Suzhou
Jiangsu, 215021
Telephone:
Facsimile:
+86 512 6515 1955
+86 512 6533 4428
51
TAIYUAN BRANCH
6th/F, Gao Xin Dong Li Gang
226 Chang Zhi Road
Gao Xin District
Taiyuan
Shanxi, 030006
Telephone:
Facsimile:
+86 351 833 0655
+86 351 833 0658
WUHAN BRANCH
16th/F, Zong He Building, Wuhan
First Business Sch
106 Jiang Han Bei Road
Jiang An District
Wuhan
Hubei, 430022
Telephone:
Facsimile:
+86 27 8573 6376
+86 27 8573 6380
XIAN BRANCH
13th Floor, Tang Yan International
Center
3 Tang Yan Road
Gao Xin District
Xian
Shanxi, 710075
Telephone:
Facsimile:
+86 29 8834 7996
+86 29 8834 7908
ZHENGZHOU BRANCH
16th/F, Tower B, Qi Hang Plaza
1 Gang Wan Road, Hang Hai Dong
Road
Cheng Guan District
Zhenzhou
Henan, 450009
Telephone:
Facsimile:
52
+86 371 6022 8172
+86 371 6022 8170
ZHUHAI BRANCH
C
16 Xiang Zhou Kang Ning Road
Zhuhai
Guangdong 519000
Telephone:
Facsimile:
+86 756 213 7282
+86 756 221 7643
Beijing Xinghua Certified Public Accountants
BEIJING
22nd Floor
North Ring Centre
18 Yu Min Road, Xicheng District
Beijing 100029
Telephone:
Facsimile:
E-mail:
Website:
WANG Quan Zhou
Ms. HU Yi
CHEN Shenghua
TAN Hongxu
WU Yixin
+86 (10) 8225 0666
+86 (10) 8225 0851
xhcpas@xhcpas.com
www.xhcpas.com
SUN Jian
HAN Jingli
WANG Wei
LIAO Jianbo
ZOU Zhiwen
Beijing Xinghua has a further 38 partners working across its Beijing
Head Office and 14 Branch offices.
International Tax:
CHEN Shenghua
chenshenghua@xhcpas.com
LIAO Jianbo
Liaojianbo@xhcpas.com
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only
point of contact for all enquiries.
Branch offices:
1.Changsha
2.Chengdu
3.Guangzhou
4.Guiyang
5.Harbin
6.Hefei
7.Jilin
8.Jinan
9.
Shanghai Municipality
10.Shenzhen
11.Shijiazhuang
12.Wuhan
13.Xiamen
14.Xi’an
53
Lixin Zhonglian Certified Public Accountants
TIANJIN
10F Block C
333 Bin Shui West Road
Wanhao Building
Nankai District, Tianjin 300384
Telephone:
Facsimile:
E-mail:
+86 (22) 2373 3333
+86 (22) 2371 8888
zhlcpa@163.com
LI Jincai
GONG Bo
Ms. ZHANG Hong
Tianjin Lixin Zhonglian has a further 12 partners working across its
Tianjin Head Office and 6 Branch offices.
and Tax:
Ms. SONG Huimin
huiminsong@moorestephenscn.com
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only
point of contact for all enquiries.
Branch offices:
1.Fuzhou
2.Hefei
3.Nanjing
4.Qingdao
5.Shijiazhuang
6.Taiyuan
Moore Stephens Global Link Ltd
Non Accounting Business
SHANGHAI
A 1704 City Center of Shanghai
200051
No. 100 Zun Yi Road
Chang Ning District
Shanghai
Telephone:
Facsimile:
E-mail:
Website:
+86 (21) 6237 2690/2691/2880
+86 (21) 6237 0272
info@moorestephens-gl.com
www.msgl.net
Enrique Bechis
Enrique Bechis
ebechis@moorestephens-gl.com
Non Accounting Business - assisting foreign companies in their
business development in P.R. China: partner seeking, suppliers
development, distribution chains, quality control, Export-Import
solutions.
54
ColombiaGMT-5
Moore Stephens Scai S.A.
BOGOTA
C
Carrera 9 No. 80-15 Office 1003
Bogotá
Colombia
Telephone:
Facsimile:
E-mail:
Website:
+57 (1) 489 7160 / (1) 255 7527
+57 (1) 489 7160 Ext 107
eperez@moorestephensscai.com
http://colombia.moorestephens.com
Carlos Acosta
Nayivi Lozano
Luis Enrique Olaya
Edgard Pérez
Juan G. Bernal
Yvonne Reyna
International Tax:
Edgard Pérez
Juan G. Bernal
jgbernal@moorestephensscai.com
Moore Stephens Scai S.A.
MEDELLIN
Calle 29 # 41-105 of 501
Medellin
Colombia
Telephone:
E-mail:
Website:
+57 (4) 5204851
http://colombia.moorestephens.com
Congo (DRC)GMT+1
Moore Stephens IFI SARL
KINSHASA
Tim Woodward
Paul Stockton
work. Contact Paul Stockton – paul.stockton@moorestephens.com or
Tim Woodward – tim.woodward@moorestephens.com in London, UK
Cook IslandsGMT-10
Services available through Moore Stephens Hong Kong
55
Costa RicaGMT-6
Servicios Profesionales MS Costa Rica S.A.
SAN JOSÉ
Ofiplaza del Este, Torre B
Segundo Piso, Oficina 8
Barrio Escalante
San José
Costa Rica
Telephone:
Facsimile:
E-mail:
Website:
+506 2253-5097
+506 2224-1332
mercadeo@moorestephenscr.com
www.moorestephenscr.com
Francisco Ovares
Arlette Urrea Vargas
and Tax:
Ruth Zárate Valverde
José Becerra Muñoz
Francisco Ovares
francisco.ovares@moorestephenscr.com
CroatiaGMT+1
Moore Stephens Revidens Croatia
VARAŽDIN
87 Zagrebačka
42000 Varaždin
Croatia
Telephone:
Facsimile:
E-mail:
Website:
+385 (42) 240 004/240 005
+385 (42) 240 006
info@revidens.hr
http://revidens.moorestephens.com/Home.
aspx
Boris Klarić
Zlatko Hrženjak
and Tax:
Bruno Bešvir
Zinka Novak
Zlatko Hrženjak
zlatko.hrzenjak@revidens.hr
Moore Stephens Audit Zagreb
ZAGREB
Baštijanova 52A
Zagreb
Croatia
Telephone:
Facsimile:
E-mail:
Website:
+385 (1) 36 67 994
+385 (1) 36 67 997
audit-revizija@audit.hr
http://zagreb.moorestephens.com/en/
Home.aspx
Zdenko Balen
and Tax:
and Tax:
56
Zdenko Balen
zdenko.balen@audit.hr
Darko Karić
darko.karic@audit.hr
CyprusGMT+2
Moore Stephens
NICOSIA
Mailing Address
P.O. Box 24656
1302 Nicosia
Cyprus
Iris Tower
6th Floor
Corner of Arch. Makarios III
Avenue & 2, Agapinoros Street
1076 Nicosia
Cyprus
Telephone:
Facsimile:
E-mail:
Website:
George Stylianou
Constantinos Schizas
+357 (22) 717777
+357 (22) 717766
gst@mscyprus.com
www.mscyprus.com
Brigid Chrysostomou
Yiannis Soteriou
George Stylianou
gst@mscyprus.com
Moore Stephens (Limassol) Limited
LIMASSOL
Mailing Address
P.O. Box 57528
3316 Limassol
Cyprus
Ariel Corner
1st Floor
Office 102
196 Makarios Avenue
3030 Limassol
Cyprus
Telephone:
Facsimile:
E-mail:
Website:
Christos Christodoulou
+357 (25) 820280
+357 (25) 344237
info@moorestephens.com.cy
www.moorestephens.com.cy
Christos Tsissios
Christos Christodoulou
c.christodoulou@moorestephens.com.cy
57
C
Czech RepublicGMT+1
Moore Stephens, s.r.o.
DOMAŽLICE
Prokopa Velikého 572
34401 Domažlice
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
Jitka Fanturová
International Tax:
+420 379 733 511
+420 379 733 512
info@moorestephens.cz
www.moorestephens.cz
Vĕra Jankovcová
Jiří Liberda
Robert Jurka
Miroslav Jandečka
miroslav.jandecka@moorestephens.cz
Michal Daňsa
michal.dansa@moorestephens.cz
PILSEN
Na Šachtě 391
330 21 Líně
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
Jitka Fanturová
International Tax:
58
+420 377 360 111
+420 377 360 112
Vĕra Jankovcová
Jiří Liberda
Robert Jurka
Miroslav Jandečka
Michal Daňsa
Czech Republic (CONTINUED)GMT+1
PRAGUE
C
D
Bucharova 1314/8
158 00 Prague 13
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
Jitka Fanturová
International Tax:
+420 255 708 311
+420 255 708 312
Vĕra Jankovcová
Jiří Liberda
Robert Jurka
Jiří Liberda
jiri.liberda@moorestephens.cz
Robert Jurka
robert.jurka@moorestephens.cz
DenmarkGMT+1
Moore Stephens Danmark
Statsautoriseret Revisionsaktieselskab
(Administration Office)
COPENHAGEN
Lersø Parkallé 112
DK-2100 Copenhagen Ø
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 39 29 08 00
+45 39 29 30 88
ms@moorestephens.dk
www.moorestephens.dk
Henrik Paaske
International Tax:
Henrik Paaske
hp@moorestephens.dk
Ebbe Melchior
eme@moorestephens.dk
59
Denmark (CONTINUED)GMT+1
Statsautoriseret Revisionsaktieselskab/
Buus Jensen
Statsautoriserede revisorer
COPENHAGEN
Lersø Parkallé 112
DK-2100 Copenhagen Ø
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Henrik Paaske
Søren Tholle
Arne Sørensen
Lotte Nørskov
+45 39 29 08 00
+45 39 29 30 88
buusjensen@buusjensen.dk
Christoffer Jensen
Michael Markussen
Ulrik Nørskov
Henrik Paaske
hp@moorestephens.dk
BRANDT
Statsautoriseret Revisionspartnerselskab
THISTED
Thyparken 10
DK-7700 Thisted
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Niels Brandt
Stig Enevoldsen
+45 97 91 11 11
+45 97 91 05 71
thisted@brandtrevision.dk
Tom Hedegaard-Kristensen
Tage Gamborg Holm
Uffe Nikolajsen
ufni@moorestephens.dk
BRANDT
COPENHAGEN
Ved Vesterport 6, 5.
DK-1612 Copenhagen V
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Per Jens Løfgren
Uffe Nikolajsen
60
+45 93 33 22 33
+45 93 33 22 23
kobenhavn@brandtrevision.dk
www.brandtrevision.dk
Søren Christensen
Uffe Nikolajsen
BRANDT
HANSTHOLM
D
Bytorvet 34
DK-7730 Hanstholm
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 97 96 10 55
+45 97 96 25 43
hanstholm@brandtrevision.dk
Jens Kristian Yde
Tage Gamborg Holm
Lennart Mouritzen
Uffe Nikolajsen
BRANDT
HURUP
Møllevænget 17
DK-7760 Hurup
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 97 95 18 22
+45 97 95 26 80
hurup@brandtrevision.dk
Jens Kristian Yde
Jan Østergaard
Uffe Nikolajsen
BRANDT
NYKØBING MORS
Limfjordsvej 42
DK-7900 Nykøbing Mors
Denmark
Telephone:
E-mail:
Website:
Søren Yde
+45 97 72 32 44
nykobing@brandtrevision.dk
Flemming Hansen
Uffe Nikolajsen
61
BRANDT
FJERRITSLEV
Borups Allé 3
DK-9690 Fjerritslev
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Søren Beer Møller
+45 96 50 02 00
+45 96 50 02 09
fjerritslev@brandtrevision.dk
Dan Hinnerup
Uffe Nikolajsen
BRANDT
SKIVE
Frugtparken 3
DK-7800 Skive
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Johnny Østergaard
+45 96 83 33 33
+45 96 83 33 30
skive@brandtrevision.dk
Per Bonnevie
Uffe Nikolajsen
BRANDT
AARHUS
Søren Frichs Vej 36 L
DK-8230 Aabyhoej
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Tina Lene Pedersen
Erik Dahl
Preben Dunker
62
+45 87 40 60 00
+45 87 40 60 01
aarhus@brandtrevision.dk
Henrik Rummenhoff
Martin Edvardsen
Stefan Christiansen
Uffe Nikolajsen
BRANDT
KOLDING
D
Birkemose Allé 27, st.
DK-6000 Kolding
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jan Knudsen
Malene Mogensen
+45 76 34 40 00
+45 76 34 40 01
kolding@brandtrevision.dk
Konrad Jensen-Dahi
Uffe Nikolajsen
BRANDT
FREDERICIA
Ryes Plads
Prinsessegade 60
DK-7000 Fredericia
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Carsten Pedersen
+45 76 34 40 05
+45 75 93 22 63
fredericia@brandtrevision.dk
http://www.moorestephens.dk
Søren Fricke
Uffe Nikolajsen
Moore Stephens Denmark
BRANDT
ESBJERG
Skolegade 85, 2
DK-6700 Esbjerg
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jan Carson Feldberg
+45 75 45 60 00
+45 75 12 70 25
esbjerg@brandtrevision.dk
Torben Nielsen
Uffe Nikolajsen
63
Dominican RepublicGMT-4
Moore Stephens ULA, SRL
SANTO DOMINGO
Av. Pedro Henríquez Ureña
No. 150
Torre Diandy XIX, piso 3
La Esperilla
Santo Domingo
Dominican Republic
Telephone:
Facsimile:
E-mail:
Website:
+1 809 566-6767
+1 809 683-6767
informacion@moorestephensula.do
www.moorestephensula.do
Lazaro Arias
Domingo Valerio
Pedro Urrutia
Joseina Liriano
Maira Liriano
and Tax:
Joseina Urrutia
jaurrutia@moorestephensula.do
Pedro Urrutia
purrutia@moorestephensula.do
EcuadorGMT-5
Moore Stephens Profile Consultores
QUITO
Edificio Rio Amazonas
Oficina 720
Código Postal EC170517
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (2) 2506 866
+593 (2) 2554 656
webmaster@moorestephens-ec.com
www.moorestephens-ec.com
64
Mailing Address
P.O. Box 17 07 9329
Quito
Ecuador
Jorge David Uribe R.
Ecuador (CONTINUED)GMT-5
Moore Stephens Profile Consultores
GUAYAQUIL
Av. Francisco de Orellana y Miguel
H. Alcivar
Centro Empresarial las Cámaras
Torre de Oficinas, 5to piso Oficina
502
Guayaquil
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
D
E
+593 (4) 2683789
+593 (4) 2683873
Rafael Moncayo
Rafael Moncayo
rmoncayo@moorestephens-ec.com
Moore Stephens & Asociados CIA. LTDA.
GUAYAQUIL
Av. Francisco de Orellana y Miguel
H. Alcivar
Centro Empresarial las Cámaras
Torre de Oficinas, 4to piso Oficina
401
Guayaquil
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (4) 2683789
+593 (4) 2683873
Vladimir Niama
Vladimir Niama
vniama@moorestephens-ec.com
Moore Stephens & Asociados CIA. LTDA.
QUITO
Edifico Río Amazonas
Oficina 802
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
P.O. Box 17-07-9329
Quito
Ecuador
+593 (2) 2506 866
+593 (2) 2554 656
Fernando Castellanos
Fernando Castellanos
fcastellanos@moorestephens-ec.com
65
EgyptGMT+2
Moore Stephens Egypt
Head Office
CAIRO
5 Al Ahram St.,
Heliopolis
Cairo 11757
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (2) 2290 0751 - 2291 6344
+20 (2) 2415 1303
info@moorestephensegypt.com
http://egypt.moorestephens.com/
Mohsen Hegab
Sherin Noureldin
Mohamed Khaled Salah
Abdelsalam
Sherin Noureldin
sherin@moorestephensegypt.com
Down Town Office
CAIRO
8(A) Ali El Kassar Street (AlGaneina)
Opera Square
Cairo 111111
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (2) 2589 5547 - 2589 7579
+20 (2) 2589 7578
http://egypt.moorestephens.com
Ali M. Hozaien
Sherin Noureldin
ALEXANDRIA
196 Port Said Street - Sporting
Alexandria 21321
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (3) 593 1816
+20 (3) 592 1240
http://egypt.moorestephens.com
Hassan M. Zohdi
Sherin Noureldin
EstoniaGMT+1
66
FinlandGMT+2
Moore Stephens Rewinet OY AB
TAMPERE
Hämeenkatu 26 A 301
FI-33200 Tampere
Finland
Telephone:
Facsimile:
E-mail:
Website:
Jari Paloniemi
Jukka Lahdenpaa
E
F
+358 (3) 222 4433
+358 (3) 214 9000
jari.paloniemi@moorestephens.fi
www.rewinet.fi
Viekko Terho
Jari Paloniemi
HELSINKI
Horsmakuja 10
01 300 Vantaa
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 40 532 2054
+358 (9) 2410 772
ari.viitala@moorestephens.fi
www.rewinet.fi
Jari Paloniemi
HÄMEENLINNA
Vankanlähde 7
13100 Hämeenlinna
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 40 736 7024
+358 3 633 7350
jari.maattanen@moorestephens.fi
www.rewinet.fi
Jari Määttänen
Jari Paloniemi
67
Former Yugoslav Republic of MacedoniaGMT+1
Moore Stephens Ltd - Skopje
SKOPJE
M.H.Jasmin No. 20
1000 Skopje
Macedonia, Former Yugoslav Rep.
Telephone:
Facsimile:
E-mail:
Website:
+389 (2) 3 214 706
+389 (2) 3 214 707
info@moorestephens.mk
www.moorestephens.mk
Antonio Veljanov
Goce Hristov
Marko Vasilev
Antonio Veljanov
antonio.veljanov@moorestephens.mk
FranceGMT+1
Coffra
PARIS
155, Boulevard Haussmann
F-75008 Paris
France
Telephone:
Facsimile:
E-mail:
Website:
Christoph Schlotthauer
Sylvie Patat
and Tax:
+33 1 43 59 33 88
+33 1 45 63 93 59
info@moorestephens.fr / info@coffra.fr
http://moorestephens.fr/
Kurt Schlotthauer
Christoph Schlotthauer
cschlotthauer@coffra.fr
GermanyGMT+1
Moore Stephens Deutschland AG
Wirtschaftsprüfungsgesellschaft
MUNICH
Lindwurmstrasse 114
80337 Munich
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 211 2613 0822
+49 211 2613 0823
info@moorestephens.de
www.moorestephens.de
Carol Hasselmans WP/StB/CPA/FBIStR
carol.hasselmans@moorestephens.de
Katrin Schoenian WP/StB
katrin.schoenian@moorestephens.de
Thomas Ziegler
thomas.ziegler@moorestephens.de
Prof. Dr. Brigitte Zürn WP/StB
brigitte.zuern@moorestephens.de
68
Duisburg
Wuppertal
Ulm
Germany (CONTINUED)GMT+1
Michael Peters WP/StB
Supervisory Board, Chairman, Hannover
michael.peters@moorestephens.de
Rolf Rademacher WP/StB
Supervisory Board, Iserlohn
rolf.rademacher@moorestephens.de
Günter Hilger WP/StB
Supervisory Board, Koblenz
guenter.hilger@moorestephens.de
Dunja Krug
Alliance Management - Manager
dunja.krug@moorestephens.de
T: +49 211 2613 08-22
Moore Stephens Turnbull & Irrgang GmbH
AHRENSBURG
Grosse Strasse 23-25
22926 Ahrensburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 4102 5150 65
+49 4102 5150 45
ahrensburg@moorestephens.de
www.moorestephens-ahrensburg.de
Dipl.-Kfm. Uwe Gärtner WP/StB
Dipl.-Agr. Ing. Jörn Diekow WP/
StB
and Tax:
and Tax:
Dr. Oliver Welp WP/StB
Dipl.-Kfm. Holger Zimmermann
vBP/StB/LWB/FBIStR
Dipl.-Kfm. Uwe Gärtner WP/StB
ug@turnbullirrgang.de
Dipl.-Kfm. Holger Zimmermann vBP/StB/
LWB/FBIStR
hz@turnbullirrgang.de
69
F
G
Sonntag & Partner Group
Auditors - Tax Consultants - Attorneys
AUGSBURG
Schertlinstrasse 23
86159 Augsburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 821 57058-0
+49 821 57058-153
kanzlei@sonntag-partner.de
www.sonntag-partner.de
Dr. Konrad Kern RA/FAfBkKapR
Dieter Sonntag WP/StB
Prof. Dr. Wolfgang Schultze
Peter Alterauge WP/StB
Ulrich Derlien RA/StB
Johann Dieminger WP/StB
Ulrich Stauber WP/StB
Wolfgang Fratz WP/StB
Christoph Thomas WP/StB
Tobias Pflanzer WP/StB
Markus Thürauf WP/StB
Dr. Klaus Leuthe RA/FAfStR
Dr. Tobias Buchmann RA/
Dr. Michael Thiel RA/FAfHGesR
FAfHGesR
Dr. Christian Voit RA
Dr. Thomas Rau RA
Michael Wagner RA
Dr. Thomas Dehesselles RA/FAfStR
Robert Schäble WP/StB
Dr. Thomas Sanna RA, StB, FAfStR
Barbara Gayer RA/StB
Karl Ulmer RA/FAfHGesR
Sandra Inioutis StB
Prof. Dr. Ulrike Trägner RA/
Georg Komm WP/StB
Wolfgang Löhr RA/vBP/FAfStR/StB FAfArbR
Dr. Barbara Albrecht RA
Oliver Kanus WP/StB
Dr. Rudolf Rupprecht RA/Solicitor
Frank Behrenz RA/StB
Eng & Wales
Dr. Andreas Katzer RA/
Dr. Constantin Goette RA
M.I.L.(Lund)
Joachim Mairock WP/StB
International Audit
Liaison:
International Tax:
Legal:
Oliver Kanus WP/StB
oliver.kanus@sonntag-partner.de
Wolfgang Löhr RA/vBP/FAfStR/StB
wolfgang.loehr@sonntag-partner.de
Frank Behrenz RA/StB
frank.behrenz@sonntag-partner.de
Mader & Peters GmbH
BIELEFELD
Alfred-Bozi-Strasse 12
33602 Bielefeld
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 521 98241 0
+49 521 98241 29
bielefeld@mader-peters.de
www.mader-peters.de
Andreas Mader WP/StB/RA
70
andreas.mader@moorestephens.de
Moore Stephens AuditTeam AG
DORTMUND
Lissaboner Allee 1
44269 Dortmund
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 231 5411 308
+49 231 5411 355
wember@husemannpartner.de
www.husemannpartner.de
G
Offices also in Cologne and Bochum
Moore Stephens Rhein-Emscher GmbH
DUISBURG
Kuhlenwall 20
47051 Duisburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 203 29506 70
+49 203 29506 611
info@rhein-emscher.de
www.rhein-emscher.de
Hubert H. Storms WP/StB/CPA/
FBIStR
Jochen König RA/WP/StB
Heribert Klein WP/StB
Dr. Alexander Wolff WP/StB
International Tax Personal & Corporate:
Ralf Haberle RA/FAHaGesR
Prof. Dr. Axel Beranek StB
Carol Hasselmans WP/StB/CPA/
FBIStR
Christoph Real RA/FAHaGesR/
FAStR
c.hasselmans@rhein-emscher.de
Hubert H. Storms WP/StB/CPA/FBIStR
h.storms@rhein-emscher.de
Jochen König RA/WP/StB
j.koenig@rhein-emscher.de
Prof. Dr. Axel Beranek StB
prof.dr.beranek@rhein-emscher.de
Office also in Potsdam
71
Moore Stephens Frankfurt AG
FRANKFURT AM MAIN
Gervinusstr.15
60322 Frankfurt am Main
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 69 272206 93
+49 69 272207 26
info@moorestephensfrankfurt.de
www.moorestephensfrankfurt.de
Prof. Dr. Thomas Olbrich WP/StB
Thomas Werner StB
and Tax:
and Tax:
and Tax:
Alexander Heide WP/StB
thomas.olbrich@ludewig-sozien.de
Thomas Werner StB
thomas.werner@ludewig-sozien.de
Alexander Heide WP/StB
alexander.heide@ludewig-sozien.de
Peters & Partner GmbH
HANNOVER
Seelhorststr. 44
30175 Hannover
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 511 85030267
+49 511 819067
www.mader-peters.de
72
Moore Stephens Naust AG
ISERLOHN
Lange Strasse 19
58636 Iserlohn
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 2371 77460
+49 2371 774630
info@nhup.de
www.nhup.de
Peter Heimeroth WP/StB
Siegfried Neu WP/StB
Bernhard Widmann RA/StB
G
Dipl.-Ök. Ralf Kaufmann vBP/StB
Dominik Spielmann WP/StB
Michael Orban WP/StB/CPA
Ole Bogena WP/StB
Bernhard Widmann RA/StB
b.widmann@moorestephensnaust.de
Office also in Attendorn
Moore Stephens Karlsruhe GmbH
KARLSRUHE
Zur Giesserei 16
76227 Karlsruhe
Germany
Telephone:
Facsimile:
E-mail:
Website:
Olaf Meyer WP
and Tax:
and Tax:
+49 721 98175 0
+49 721 98175 50
info@ms-karlsruhe.com
www.ms-karlsruhe.com
Ulrich Freudel WP/StB
Olaf Meyer WP
olaf.meyer@moorestephens.de
Ulrich Freudel WP/StB
ulrich.freudel@moorestephens.de
73
Moore Stephens Ludewig AG
KASSEL
Friedrichsstrasse 11
34117 Kassel
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 561 70002 0
+49 561 70002 90
ms-ludewig-ag@ludewig-sozien.de
www.ludewig-sozien.de
Fritz Güntzler WP/StB
Prof. Dr. Uwe Lauerwald WP/StB
and Tax:
and Tax:
and Tax:
Burkhard Muster WP/StB
Thomas Werner StB
Thomas Werner StB
Prof. Dr. Uwe Lauerwald WP/StB
uwe.lauerwald@ludewig-sozien.de
Moore Stephens Koblenz GmbH
KOBLENZ
Rudolf-Virchow-Strasse 11
56073 Koblenz
Germany
Telephone:
Facsimile:
E-mail:
Website:
Ralph Neumann WP/StB
International Tax:
International Tax:
Office also in Andernach
74
+49 261 92162 0
+49 261 92162 29
info@moorestephens-koblenz.de
www.hilger-neumann.de
Heinz-Wilhelm Ollefs WP/StB
Ralph Neumann WP/StB
ralph.neumann@moorestephens.de
Steffen Wassermeyer
steffen.wassermeyer@moorestephens.de
Moore Stephens Treuhand Kurpfalz GmbH
MANNHEIM
Rennershofstrasse 8
68163 Mannheim
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 621 42508 0
+49 621 42508 50
treuhand@moorestephens.de
www.mstk.de
Dr. Matthias Ritzi WP/StB
Matthias Rohr WP/StB
and Tax:
International Tax:
G
Dipl.-Kfm. Stefan Hambsch WP/
StB
Dr. Sven Helm RA/StB/LLM/FAStR
Dr. Matthias Ritzi WP/StB
matthias.ritzi@mstk.de
Dr. Sven Helm RA/StB/LLM/FAStR
sven.helm@mstk.de
Matthias Rohr WP/StB
matthias.rohr@mstk.de
Moore Stephens KPWT AG
MUNICH
Lindwurmstrasse 114
80337 Munich
Germany
Telephone:
Facsimile:
E-mail:
Website:
Josef Ecker
Norbert Ecker
Michael Fey
Harald Fröschl
Klaus Loibl
Florian Müller
Thomas Ostermeier
Franz Pfaffeneder
Bernhard Rau
and Tax:
+49 89 747240 0
+49 89 747240 40
www.moorestephens-muenchen.de
Prof. Dr. Hans-Peter Scharl
Albert Schick
Georg Stahleder
Anton Stockinger
Dr. Silvia Thole
Karl Unterforsthuber
Bernhard Wenzl
Tobias Zerbe
Thomas Ziegler
Thomas Ziegler
Tobias Zerbe
t.zerbe@mskpwt.de
Offices also in Burghausen, Eggenfelden, Freising, Landshut, Passau,
Regensburg, Rosenheim and Straubing
75
Moore Stephens Ulm AG
ULM
Schulze-Delitzsch-Weg 16
89079 Ulm
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 731 4095 45
+49 731 4095 60
info@horntreuhand.de
www.horntreuhand.de
Prof. Dr. Brigitte Zürn WP/StB
Herbert Volz WP/StB
Herbert Bader vBP/StB
Thomas Saulich WP/StB
Armin Geiselhart WP/StB
Herbert Bader vBP/StB
herbert.bader@horntreuhand.de
Rinke Treuhand GmbH /
Moore Stephens Wuppertal GmbH
WUPPERTAL
Wall 36
42103 Wuppertal
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 202 2496 400
+49 202 2496 410
buero@rinke.eu
www.rinke.eu
Peter Krämer WP/StB
Andreas Niemeyer WP/StB
Eberhard Exner WP/StB
Dr. Jörg Steckhan WP/StB/RA
Peter Temmert WP/StB
International Tax:
International Tax:
Office also in Riesa
76
Thomas Pintzke StB
Susanne Schäfer StB
Dipl.-Vw. Stephan Schmacks StB
Rolf Baumgarten StB
Matthias Aprath WP/StB
Andreas Niemeyer WP/StB
andreas.niemeyer@moorestephens.de
Dipl.-Vw. Stephan Schmacks StB
stephan.schmacks@moorestephens.de
Dipl.-Btw. Jan Bootsmann WP/StB
jbootsmann@rinke-gruppe.de
GibraltarGMT+1
Moore Stephens Limited
GIBRALTAR
Suite 5
Watergardens Block 4
Waterport
P.O. Box 743
Gibraltar
Telephone:
Facsimile:
E-mail:
Website:
+350 200 74518
+350 200 70189
enquiries@moorestephens.gi
www.moorestephens.gi
G
Kieran Power
Kieran Power
kieran.power@moorestephens.gi
GreeceGMT+2
Moore Stephens Chartered Accountants S.A.
PIRAEUS
Mailing Address
P.O. Box 80 132
GR-185 10
Piraeus
Greece
93 Akti Miaouli
GR-185 38
Piraeus
Greece
Telephone:
Facsimile:
E-mail:
Website:
+30 (213) 0186 100
+30 (213) 0186 101
inno@moorestephens.gr
www.moorestephens.gr
Costas Constantinou
Stylianos Kourtellas
Panayiotis Hatziantonoglou
Dionisis Galanis
Diamantis Diamantaras
and Tax:
Panayiotis Varelas
Theo Ignatidis
Michael Orfanidis
Charalambos Evlambides
Costas Constantinou
costas.constantinou@moorestephens.gr
77
Greece (CONTINUED)GMT+2
M.S. Accounting Services S.A.
PIRAEUS
Mailing Address
P.O. Box 80 170
Gr-185 10
Piraeus
Greece
93 Akti Miaouli
GR-185 38
Piraeus
Greece
Telephone:
Facsimile:
E-mail:
Website:
+30 (213) 0186 000
+30 (213) 0186 001
inno@moorestephens.gr
www.moorestephens.gr
Chrysostomos Chrysostomou
Giannis Flegas
Vasiliki Sklavounou
Eleni Zoubateou
Maria Kapnides
Despina Christodoulou
Damianos Constantinou
damianos.constantinou@moorestephens.gr
GuatemalaGMT-6
Moore Stephens OS, S.C.
GUATEMALA CITY
6a avenida 6-63 zona 10
Edificio Sixtino Oficina 1203
Guatemala
Telephone:
Facsimile:
E-mail:
Website:
+502 22 689700
+502 22 697169
luis.orellano@moorestephens.com.gt
www.moorestephens.com.gt
Luis E. Orellana (Audit & Senior
Partner)
Ninrod Oldair Sazo Ruiz (Tax &
Transfer Pricing Partner)
International Tax:
78
Byron René Méndez (Audit
Partner)
Luis Arturo Orellana López
(Projects & Consulting Partner)
Luis E. Orellana
luis.orellana@moorestephens.com.gt
Ninrod Oldair Sazo Ruiz
ninrod.sazo@moorestephens.com.gt
GuernseyGMT
Moore Stephens
GUERNSEY
P.O. Box 146
Town Mills South
La Rue du Pré
St. Peter Port
Guernsey
Channel Islands, GY1 3HZ
Telephone:
Facsimile:
E-mail:
Website:
Lance Spurrier
International Tax:
+44 (01481) 721769
+44 (01481) 724657
ms@msgsy.com
www.moorestephens-guernsey.com
G
H
Sam Bird
Lance Spurrier
lance.spurrier@msgsy.com
Sam Bird
sam.bird@msgsy.com
HondurasGMT-6
Moore Stephens Baggia Y Asociados
TEGUCIGALPA
Colonia El Prado
1er Calle
No. 147
Tegucigalpa
M.D.C.
Honduras
Telephone:
Facsimile:
E-mail:
Website:
Douglas Baggia
Patricia Baggia
+504 2239 4795
+504 2231 0932
baggia@hnmoorestephens.com
http://honduras.moorestephens.com
Magda Leticia Godoy
Douglas Baggia
dbaggia@hnmoorestephens.com
79
Honduras (CONTINUED)GMT-6
Moore Stephens Baggia Y Asociados
SAN PEDRO SULA
Edificio Dallas
2do. Nivel, Apto. #4
Bo. Suyapa, 4ta calle
Ave. Circunvalación
San Pedro Sula, Cortes
Honduras
Telephone:
Facsimile:
E-mail:
Website:
+504 2509 2498
+504 2231 0932
baggia@hnmoorestephens.com
http://honduras.moorestephens.com
Douglas Baggia
and Tax:
Magda Leticia Godoy
Douglas Baggia
Hong KongGMT+8
Moore Stephens CPA Limited
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
Helen H. L. Tang
Rudolf K.M. Leung
Michelle Chu
Ida Y.M. Law
and Tax:
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
www.ms.com.hk
Anthony K.K. Chan
Glory K.Y. Lam
Joanne Y.M. Hung
Helen H. L. Tang
helen@ms.com.hk
Moore Stephens Consulting Limited
HONG KONG
905 Silvercord Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Helen H. L. Tang
80
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
Chris K.C. Chan
Helen H. L. Tang
helen@ms.com.hk
Hong Kong (CONTINUED)GMT+8
Moore Stephens Advisory Services Limited
HONG KONG
703 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Hong Kong
Telephone:
Facsimile:
E-mail:
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
Patrick Rozario
H
Helen H. L. Tang
Patrick Rozario
patrickrozario@msas.com.hk
Helen H. L. Tang
helen@ms.com.hk
HungaryGMT+1
Moore Stephens Kft
BUDAPEST
Kapás utca 11-15
H-1027 Budapest
Hungary
Telephone:
E-mail:
Website:
+36 (1) 798 9535
p.suri@moorestephens.hu
http://mshu.moorestephens.com
Peter Suri WP/StB
Peter Suri WP/StB
For Hungarian, English and German language enquiries
Moore Stephens Hunaudit 2000 KFT
BUDAPEST
Kapás utca 11-15
H-1027 Budapest
Hungary
Telephone:
E-mail:
Website:
+36 (1) 798 9535
http://hunaudit.moorestephens.com
Peter Suri WP/StB
Peter Suri WP/StB
For German language enquiries
81
Hungary (CONTINUED)GMT+1
Moore Stephens Hezicomp KFT
BUDAPEST
Hermina út 17
H-1146 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (20) 77 55 900
+36 (1) 471 9779
hezicomp@mshc.hu
www.hezicomp.hu
Imre Herczeg
Zoltán Herczeg
Etelka Udvari
etelka.udvari@mshc.hu
For English language enquiries
Moore Stephens K-E-S Audit
BUDAPEST
Báthori u. 20. III/1
1054 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (1) 474 0105
+36 (1) 269 3147
mail@kesaudit.hu
www.kesaudit.hu
Anna dr. Sugárné Kéri
Dr. Dezsö Sugár
Dr. Dezsö Sugár
dezso.sugar@kesaudit.hu
Moore Stephens Wagner KFT
KOMÁROM
Erdélyi utca 4
H-2900 Komárom
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (34) 540-770
+36 (34) 540-779
vilmos.wagner@moorestephens.co.hu
www.moorestephens.co.hu
Vilmos Wagner
Vilmos Wagner
For English and German language enquiries.
Offices also in Budapest and Győr
82
IndiaGMT+5.5
Moore Stephens Singhi Advisors LLP
Singhi & Co., Chartered Accountants
Head Office
KOLKATA
‘Singhi & Co.’ House
161 Sarat Bose Road
Kolkata 700026
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (0) 33 24196000 / 9836233222
+91 (0) 22307146
services@singhico.com
www.moorestephenssinghico.com
H
I
Pradeep Kumar Singhi (Managing Sankar Banerjee
Amit Agrawal
Partner)
Prabhat Agarwal
Rajiv Singhi (Joint Managing
Shrenik Mehta
Partner)
Ankit Dhelia
Anurag Singhi
Motilal Shukla
Aditya Singhi
Navin Surana
Gopal Jain
Nikhil Singhi
nsinghi@singhico.com
MUMBAI
B2 402B, Marathon Innova
4th Floor, Off Ganpatrao Kadam
Marg
(Opp. Peninsula Corporate Park)
Lower Parel, Mumbai - 400 013
India
Telephone:
Facsimile:
E-mail:
Website:
S. Chandrasekhar
Sukhendra Lodha
Divyesh Desai
+91 (22) 66625537
+91 (22) 666 25539
www.moorestephenssinghi.com
Sameer Mahajan
Nikhil Singhi
V.S. Bapna
Nikhil Singhi
83
India (CONTINUED)GMT+5.5
Main Office
NEW DELHI / NOIDA
Unit No. 1704, Tower B
World Trade Tower
Sector 16, Noida
Gautam Buddha Nagar
Uttar Pradesh 201301
India
Telephone:
E-mail:
Website:
+91 (0) 11 3082 0180
services@singhi.com
Babu Lal Choraria
Bimal K. Sipani
Chanderkant Choraria
S. N. Sharma
NEW DELHI
402-403 Pragati House
47-48, Nehru Place
New Delhi 110019
India
Telephone:
E-mail:
Website:
+91 (0) 11 13082 0179
CHENNAI
Unit 11-D, 11th Floor
Ega Trade Centre
809, Poonamallee High Road
Kilpauk, Chennai - 600 010
India
Telephone:
E-mail:
Website:
+91 (0) 44 42918459
Sudesh Choraria
BANGALORE
F-113, Central Chambers
Ground Floor 2nd Main Gandhi
Nagar
Bangalore - 560009
India
Telephone:
E-mail:
Website:
+91 (80) 2228 1573
Vijay Jain (Partner in Charge)
84
Singhi & Affiliates
c/o Luharuka & Associates
HYDERABAD
5-4-187/3 & 4 Soham Mansion
2nd Floor, M.G. Road
Secunderabad - 500 003
India
Telephone:
E-mail:
Website:
+91 (40) 27542635
Ramesh Jain
I
Singhi & Affiliates
c/o V.K. Surana & Co.
NAGPUR
1st Floor
VCA Complex, Civil Lines
Nagpur - 4400001
India
Telephone:
E-mail:
Website:
+91 (712) 6641111
Harish Waghela
Varma & Varma
Varma & Varma Financial Consulting Pvt.Ltd.
KOCHI
(Head Office)
Bldg.No.53/333A,B,C and D
Off Subhash Chandra Bose Road
Vyttila
Kochi 682 019, Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (484) 2306065/2302223
+91 (484) 2306046
kochi@varmaandvarma.com
www.varmaandvarma.com
Venugopal C. Govind
R. Rajasekharan
Vivek Krishna Govind
V. Sathyanarayanan
Vijay Narayan Govind
Radhesh L. Bhat
K Gopi
Vivek Sathyan
Venugopal C. Govind
vcgovind@varmaandvarma.com
Cherian K. Baby
cherian@varmaandvarma.com
International Tax:
Alternative e-mail address - vandv@asianetonline.net
85
Varma & Varma
BANGALORE
No. 424, First & Second Floor
4th C Main, 6th Cross
OMBR Layout, Banaswadi
Bangalore - 560 043
Karnataka
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (80) 42444999
+91 (80) 42444900
bangalore@varmaandvarma.com
K. P. Srinivas
Abraham Baby Cherian
Mithun Lakshmana Pai
Cherian K. Baby
Georgy Mathew
Kesavadas R.
Varma & Varma
CHENNAI
“Sreela Terrace”, Level 4, Unit-D
105, First Main Road
Gandhi Nagar, Adyar
Chennai 600 020
Tamil Nadu
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (44) 24452239/24423496/24454234
+91 (44) 24454234
chennai@varmaandvarma.com
K. M. Sukumaran
P. R. Prasanna Varma
Arjun R.
Varma & Varma
HYDERABAD
No. 104, Metro Palmgrove
Apartments
Raj Bhavan Road
Somajiguda
Hyderabad 500 082
Andhra Pradesh
India
Telephone:
E-mail:
Website:
P. G. Sushilkumar
86
+91 (40) 255625660/255628081
hyderabad@varmaandvarma.com
Aneesan C.
Varma & Varma
KANNUR
Fort Road
Kannur 670 001
Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (497) 2701304/2709346
+91 (497) 2709346
kannur@varmaandvarma.com
Prasanth D. Pai
I
Varma & Varma
KOZHIKODE
‘Sunlay Building.’ (First Floor)
19/1996, Francis Road Jn.
Madhavan Nair Road
Opp. CSI English Medium School
Kozhikode 673 001, Kerala
India
Telephone:
E-mail:
Website:
+91 (495) 2306353/2300056
kozhikode@varmaandvarma.com
S. Raghunandan
Varma & Varma
MUMBAI
Unit No. 101, Option Primo
Plot No. X-21, MIDC Road No. 21
Andheri East
Mumbai-400093
India
Telephone:
E-mail:
Website:
+91 (022) 28395837
mumbai@varmaandvarma.com
Fizo Kollanoor Jose
87
Varma & Varma
THIRUVANANTHAPURAM
TC.4/647 H.No.17
Sreevilas Lane
Kowdiar, PO
Thiruvananthapuram 695003
Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (471) 2435344/2435345
+91 (471) 2435345
trivandrum@varmaandvarma.com
C.G. Pankajakshan
Rajeev R.
Varma & Varma
THRISSUR
Marath Lane
M.G. Road
Thrissur 680 001
Kerala
India
Telephone:
E-mail:
Website:
+91 (487) 2335347/2335394/2322889
thrissur@varmaandvarma.com
C. Pankajakshan
P Harikrishnanunny
Prasanth G. Menon
IndonesiaGMT+7
Mulyamin Sensi Suryanto & Lianny
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 570-8111/572-2736
+62 (21) 570-8012/572-2737
esetiawan@moorestephens.co.id
Eddy Setiawan
Gabriella Mulyamin Kurniawan
Lianny Leo
Ludovicus Sensi Wondabio
Sonny Suryanto
88
Agus Hartanto
Ahmad Syakir
Jacinta Mirawati
Maria Leckzinska
Yelly Warsono
Indonesia (CONTINUED)GMT+7
Moore Stephens Consulting
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 57905590/5722735
+62 (21) 57905595/5708012/5722737
Herjanto Lutanto
I
Herjanto Lutanto
IraqGMT+3
Moore Stephens
ERBIL
Villa 25B
Italian Village
Quazi Mohamad Street
Erbil, Kurdistan
Iraq
Telephone:
E-mail:
Website:
+964 7508577435/7807331162
aziz.tabbal@moorestephens-me.com
www.moorestephens-me.com
Aziz Tabbal
and Tax:
Aziz Tabbal
IrelandGMT
Moore Stephens
Chartered Accountants & Registered Auditors
DUBLIN
Ulysses House
Foley Street
Dublin 1
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Brian Hayes
John Callaghan
and Tax:
+353 (0) 1 888 1004
+353 (0) 1 888 1005
accountancy@moorestephens.ie
www.moorestephens.ie
Diarmuid P. O’Connell
Andy P. Quinn
Andy P. Quinn
andy.quinn@moorestephens.ie
89
Ireland (CONTINUED)GMT
Moore Stephens
Chartered Accountants & Registered Auditors
CORK
83 South Mall
Cork
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Trevor P. Leacy
Eoin Lehane
Michael J. Mullins
and Tax:
+353 (0) 21 427 5176
+353 (0) 21 427 7305
accountancy@moorestephens.ie
www.moorestephens.ie
Ned Murphy
Brian Kearney
Ned Murphy
ned.murphy@moorestephens.ie
Moore Stephens Patrick McNamara
Accountants & Business Advisors
LIMERICK
Pamdohlen House
Dooradoyle Road
Limerick
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Harry McNamara
Adrian McKenna
+353 (061) 229666
+353 (061) 302144
ms@msmcnamara.ie
www.mspatrickmcnamara.ie
Maurice T. Lenihan
Brendan McCarthy
Maurice T. Lenihan
mlenihan@msmcnamara.ie
Isle of ManGMT
Moore Stephens Chartered Accountants
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
International Tax:
90
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
http://im.moorestephens.com/Home.aspx
Andrew Dixon
Clive Dixon
clive.dixon@msiom.com
Andrew Dixon
andrew.dixon@msiom.com
Isle of Man (CONTINUED)GMT
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Andrew Dixon
Clive Dixon
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
http://im.moorestephens.com/Consultancy.
aspx
I
Tony Seymour
Moore Stephens Brokers Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Tony Seymour
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
http://im.moorestephens.com/
InsuranceBrokerage.aspx
Scott Trimble
Moore Stephens Crew Benefits Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Tony Seymour
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
http://im.moorestephens.com/crew_
benefits.aspx
Bransom Bean
91
Isle of Man (CONTINUED)GMT
Moore Stephens Financial Services Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Tony Seymour
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
http://im.moorestephens.com/financial_
services.aspx
Scott Trimble
Moore Stephens Retirement Solutions Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Brian Bodell
92
+44 (0) 1624 697240
+44 (0) 1624 662430
mail@msrs.im
http://im.moorestephens.com/
RetirementSolutions.aspx
Tony Seymour
Scott Trimble
IsraelGMT+2
Lion, Orlitzky & Co.
Certified Public Accountants
TEL AVIV
B.S.R. Tower 2
Ben Gurion 1
Bnai Brak 51201
Israel
Telephone:
Facsimile:
E-mail:
Website:
+972 (3) 6155155
+972 (3) 6155150
master@lionorl.co.il
www.lionorl.co.il
Nir Gimpelvich
Aviel Gilad
Boaz Dahari
Tamir Ben Shimon
Tamir Saar
Amnon Argaman (Consultant)
Moshe Gelblum (Consultant)
Moshe Lion
Ofer Orlitzky
Shay Nissan
Kobi Zalicha
Elad Meiri
David Goldberg
Itzhak Shtalberg
Galit Ben-Shoham
and Tax:
I
Amnon Argaman
amnon@lionorl.co.il
Office also in Jerusalem
ItalyGMT+1
Moore Stephens Italia
National Umbrella
MILAN
Via E. De Amicis, 53
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 58118927
+39 (02) 58109988
audit@moorestephensitalia.it
www.moorestephensitalia.it
Andrea De Marchi
a.demarchi@axisnet.it
Andrea Fogarolo
afogarolo@dfaudit.com
Chairman & International Audit Liaison
Paolo Borghi
paoloborghi@studiopdb.com
International Tax Liaison
ALL CONTACT THROUGH THIS OFFICE. Moore Stephens Italia, the
National Umbrella, has 11 partners working across Italy with 3
independent firms involving over 50 professionals.
93
Italy (CONTINUED)GMT+1
DF Audit S.p.A.
PADOVA
Via Trieste, 53
35121 Padua
Italy
Telephone:
Facsimile:
E-mail:
Website:
Andrea Fogarolo
+39 (049) 8764989
+39 (049) 8251186
info@dfaudit.com
www.dfaudit.com
Gian Luca Tognon
Gian Luca Tognon
gltognon@dfaudit.com
Member Auditing firm - Member of Moore Stephens Italia, the
National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS
ITALIA AUDIT INTERNATIONAL LIAISON
Axis S.r.l.
REGGIO EMILIA
Via Gutenberg 3
42124 Reggio Emilia
Italy
Telephone:
Facsimile:
E-mail:
Website:
Andrea De Marchi
Andrea Angeli
+39 (0522) 232110
+39 (0522) 271337
axis@axisnet.it
www.axisnet.it
Andrea Redeghieri
Fabio Caffarri
Andrea De Marchi
a.demarchi@axisnet.it
Member Auditing firm - Member of Moore Stephens Italia, the
National Umbrella. ALL CONTACT THROUGH MOORE STEPHENS AUDIT
ITALIA INTERNATIONAL LIAISON
94
Studio Palma Debernardi Borghi E Associati
MILAN
Via E. De Amicis, 53
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 58118927
+39 (02) 58109988
studio@studiopdb.com
www.studiopdb.com
Paolo Borghi
and Tax:
and Tax:
Fabrizio Pellizzone
Fabrizio Pellizzone
fabriziopellizzone@studiopdb.com
Paolo Borghi
I
Member tax and accounting firm, corporate tax services. tax litigation,
payroll services - Member of Moore Stephens Italia, the National
Umbrella. ALL CONTACT THROUGH MOORE STEPHENS ITALIA TAX
INTERNATIONAL LIAISON
Bureau Plattner
BOLZANO
Via Leonardo da Vinci, 12
39100 Bolzano
Italy
Telephone:
Facsimile:
E-mail:
Website:
Hermann Steiner
Hugo Perathoner
Peter Karl Plattner
David Feichter
+39 (0471) 222500
+39 (0471) 222800
info@bureauplattner.com
www.bureauplattner.com
Armin Hilpold
Massimo Petrucci
Carlo Gurioli
Andrea Facchini
Peter Karl Plattner
peterkarl.plattner@bureauplattner.com
Hugo Perathoner
hugo.perathoner@bureauplattner.com
Bureau Plattner
MILAN
Via Pietro Verri, 8
20121 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 25060760
+39 (02) 25060770
info@bureauplattner.com
www.bureauplattner.com
Peter Karl Plattner
peterkarl.plattner@bureauplattner.com
Massimo Petrucci
massimo.petrucci@bureauplattner.com
95
Moore Stephens Sicilia
MESSINA
Via Centonze, 154
98123 Messina
Italy
Telephone:
Facsimile:
E-mail:
Website:
Dr. Vincenzo Trignano
Franco Pullia
+39 (090) 715058
+39 (090) 6412259
info@moorestephenssicilia.it
www.moorestephenssicilia.it
Antonio Barbagallo
Dr. Alfonso Trignano
Dr. Vincenzo Trignano
trignano@moorestephens.it
Institutional and Corporate Advisors
MILAN
Corso Magenta, 2
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
Mario Nola
Alberto M. Barranco
+39 (02) 583 03520
+39 (02) 583 10285
barranco@mosconsult.it
www.barranco.it
Sergio Carnabuci
Giuseppe A. Barranco
Management consulting firm, international tax, transfer pricing,
corporate tax and accounting services.
Institutional and Corporate Advisors
ROME
Via Ezio 24
00192 Rome
Italy
Telephone:
Facsimile:
E-mail:
Website:
96
+39 (06) 32 15 822
+39 (06) 32 10 206
www.barranco.it
Sergio Carnabuci
Sergio Carnabuci
carnabuci@moorestephens.it
JapanGMT+9
SeishinShisei & Co.
TOKYO
Marunouchi-Mitsui Building
2nd Floor
2-2-2, Marunouchi
Chiyoda-ku
Tokyo 100-0005
Japan
Telephone:
Facsimile:
E-mail:
Website:
+81 (03) 5218 7016
+81 (03) 5218 7020
nobuishiwata@seishinshisei.or.jp
www.seishin.or.jp
Nobuyuki Ishiwata
Hiroshi Nishimura
Kenjiro Nakane
Ms. Mika Yamada-Yoshihara
Shinpei Takasago
I
J
Junko Takahashi
Motoko Ebine
Takahiro Mabuchi
Keisuke Umezawa
Kazuhiko Udagawa
Nobuyuki Ishiwata
nobuishiwata@seishin.or.jp
mika.yamada@seishinshisei.or.jp
JerseyGMT
Moore Stephens
JERSEY
P.O. Box 236
First Island House, Peter Street
St. Helier
Jersey
JE4 8SG
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Brona Lambert
David Green
+44 (0)1534 880088
+44 (0)1534 880099
mail@moorestephens-jersey.com
www.moorestephens-jersey.com
Nick Solt
Phillip Callow
Nick Solt
nick.solt@moorestephens-jersey.com
97
Jersey (CONTINUED)GMT
Moore Stephens Financial Management Limited
JERSEY
P O Box 691
First Island House
Peter Street
St. Helier
Jersey, JE4 OWX
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Michael Norem
+44 (0)1534 723341
+44 (0)1534 769817
mail@msfm-jersey.com
www.msfm-jersey.com
David Green
Moore Stephens Fund Administration Limited
JERSEY
P O Box 236
First Island House
Peter Street
St. Helier
Jersey, JE4 8SG
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)1534 880088
+44 (0)1534 880099
fundadmin@moorestephens-jersey.com
www.msfundadmin.com
Nick Solt
Moore Stephens Risk and Recovery Limited
JERSEY
P O Box 236
First Island House
Peter Street
St. Helier
Jersey, JE4 8SG
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Adrian Rabet
98
+44 (0)1534 880088
+44 (0)1534 880099
mail@moorestephens-jersey.com
www.moorestephens-jersey.com
JordanGMT+2
Ibrahim Abbasi & Co.
AMMAN
Mailing Address
P.O. Box 925111
Amman 11190
Jordan
Arab Union International
Insurance Building
King Al-Hussein Street bldg #246
2nd Floor, office no. 206
Abdali
Amman
Jordan
Telephone:
Facsimile:
E-mail:
Website:
+962 5660709
+962 5622163
info@abbasi-cpa.com
www.abbasi-cpa.com
Ahmed Abbasi
and Tax:
Nabil Obeidat
J
K
Ahmed Abbasi
aabbasi@abbasi-cpa.com
KazakhstanGMT+6
Moore Stephens Kazakhstan
ALMATY
4th floor, building 2А,
BC Nurly-Tau
5 Al-Farabi ave. 050059
Almaty
Kazakhstan
Telephone:
Facsimile:
E-mail:
Website:
Vasily Nikitin
and Tax:
+7 (727) 266 99 04
+7 (727) 266 99 05
info@moorestephens.kz
http://kazakhstan.moorestephens.com/
Home.aspx
Serik Kozhikenov
Serik Kozhikenov
serik.kozhikenov@moorestephens.kz
Vasily Nikitin
vasily.nikitin@moorestephens.kz
99
KoreaGMT+9
Samhwa Accounting Corporation
SEOUL
2nd Floor
Hyunjook Bldg
114, Yuksam-Ro
Gangnam-Gu
Seoul
South Korea
Telephone:
Facsimile:
Website:
+82 (2) 539 9111
+82 (2) 539 9115
www.shcpa.co.kr
Dogyun Kim (International Team
Leading Partner)
International Tax:
Ms. Jin Nam Kung
jnamkung0403@shcpa.co.kr
Kook-Hee Lee
khlee30@samhwacpa.com
KuwaitGMT+3
Moore Stephens AL Saleh & Co.
KUWAIT CITY
1st Floor, AL Mashoura Towers
PO Box 2141
Safat 13022
State of Kuwait
Telephone:
Facsimile:
E-mail:
Website:
+965 22986400
+965 22986411
idris.atcha@moorestephens-kw.com
www.moorestephens-kw.com
Idris Atcha
and Tax:
Idris Atcha
Al Bahar & Co.
KUWAIT CITY
12th Floor Al Mashoura Towers
Al Qibla
PO Box 4090
Safat 13041
State of Kuwait
Telephone:
Facsimile:
E-mail:
Website:
Dr. Hussah Al Bahar
and Tax:
100
+965 22986401
+965 22986411
www.moorestephens-kw.com
Idris Atcha
Idris Atcha
LatviaGMT+3
Moore Stephens (Riga) Limited
RIGA
13, Araishu Street
Riga
LV 1006
Latvia
Telephone:
Facsimile:
E-mail:
Website:
+371 6 7541222
+371 6 7555691
moore-stephens@mailbox.riga.lv
http://riga.moorestephens.com
Viktorija Usovicha
moore-stephens@mailbox.riga.lv
LebanonGMT+2
Moore Stephens Tabbal
BEIRUT
Mailing Address
P. O. Box 11-9750
Riad El Solh
Beirut 1107 2290
Lebanon
Victoria Tower Building
4th Floor
Corniche du Fleuve
Beirut
Lebanon
Telephone:
Facsimile:
E-mail:
Website:
+961 (1) 424 624/424 724/424 824
+961 (1) 424 924
Aziz Tabbal
and Tax:
Michel Dimas
Aziz Tabbal
LiechtensteinGMT+1
LithuaniaGMT+2
UAB Moore Stephens Vilnius
VILNIUS
J. Kubiliaus Str.6
LT-08234
Vilnius
Lithuania
Telephone:
Facsimile:
E-mail:
Website:
+370 (5) 268 59 29
+370 (5) 268 59 30
admin@moorestephens.lt
www.moorestephens.lt
Danguté Pranckéniené
Danguté Pranckéniené
danguole@moorestephens.lt
101
K
L
LuxembourgGMT+1
Moore Stephens S.à.r.l.
LUXEMBOURG
16 Allée Marconi
B.P. 260
2012 Luxembourg
Telephone:
Facsimile:
E-mail:
Website:
+352 26 44 03 65
+352 45 31 47
mail@moore-stephens.lu
www.moore-stephens.lu
Luc Braun
Evelyne Guillaume
International Tax:
Jean-Marie Poos
Paul Diederich
Paul Diederich
paul.diederich@moore-stephens.lu
Evelyne Guillaume
evelyne.guillaume@moore-stephens.lu
Moore Stephens Audit S.A.R.L.
LUXEMBOURG
2-4, rue du Château d’Eau
L-3364 Leudelange
Luxembourg
Telephone:
Facsimile:
E-mail:
Website:
+352 26 86 59-1
+352 26 86 59 99
mail@moore-stephens-audit.lu
www.moore-stephens-audit.lu
Horst Schneider
Raphael Loschetter
Holger Stoelben
Horst Schneider
horst.schneider@moore-stephens-audit.lu
Macedonia, FYROGMT+1
See Former Yugoslav Republic of Macedonia
MalaysiaGMT+8
Moore Stephens
JOHOR BAHRU
Suite 5.2A, Level 5, Menara
Pelangi
2, Jalan Kuning, Taman Pelangi
80400 Johor Bahru
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (7) 333 8800
+60 (7) 334 6151
msa@msa.com.my
Bala Krishnaan Ponniah (Partner Peter Fong
in Charge)
102
Bala Krishnaan Ponniah
bala@moorestephens.com.my
Malaysia (CONTINUED)GMT+8
Moore Stephens
KUALA LUMPUR
Unit 3.3A, 3rd Floor, Surian Tower
No 1 Jalan PJU 7/3
Mutiara Damansara
47810 Petaling Jaya
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (03) 7728 1800
+60 (03) 7728 9800
admin@moorestephens.com.my
Bala Krishnaan Ponniah (Audit
Partner)
Kuan Che Lo (Audit Partner)
Peter Fong (Audit Partner)
Stephen Wan (Audit Partner)
Joanne Hooi (Tax Partner)
International Tax:
Chow Chee Yen (Tax Partner)
Ong Chong Chee (Tax Partner)
Wan Chee Khei (Tax Partner)
Lim Huck Hai (IT Advisory Partner)
Ong Chong Chee
occ@moorestephens.com.my
L
M
Moore Stephens
International Financial Offshore Centre
LABUAN
1st Floor, U0510
Lazenda Commercial Centre
Phase II
Jalan Tun Mustapha
87000 Federal Terrirtory of
Labuan
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (87) 480 422
+60 (87) 425 563
Tan Chin Fah (Partner in Charge) Tan Kim Beng
Moore Stephens
KUCHING
Level 4, No. 6-8 Dubs Commercial/
Office Centre
Lot 376, Section 54
KTLD, Jalan Petanak
93100 Kuching
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (082) 416 611
+60 (082) 424 060
tntmsaudit@gmail.com
Teo Kin Mia (Partner in Charge)
San Chuan Ng
103
MaltaGMT+1
Moore Stephens
MARSA
46, Timber Wharf
Marsa MRS 1442
Malta
Telephone:
Facsimile:
E-mail:
Website:
+356 21 233 664 / 21 220 354
+356 21 230 445
info@moorestephens.com.mt
http://malta.moorestephens.com
Helen Meli Attard
and Tax:
Reginald Meli Attard CPA
Helen Meli Attard
hmeliattard@moorestephens.com.mt
MauritiusGMT+4
Moore Stephens
PORT LOUIS
6th Floor
Newton Tower
22, Sir William Newton Street
Port Louis
Republic of Mauritius
Telephone:
Facsimile:
E-mail:
Website:
Arvin Rogbeer
Ravindra Ramphul
Rubeenna Rogbeer
and Tax:
+230 211 6535/0021/7484
+230 211 6964
arvin.rogbeer @moorestephens.mu
www.moorestephens.mu
Ashvin Mawven
Sudhir Newaj
Arvin Rogbeer
Arvin.Rogbeer@moorestephens.mu
MexicoGMT-6/7
Moore Stephens Oficina México., S. C.
Coordination Office
MEXICO CITY
Providencia 1247
Col. Del Valle
México, D.F., 03100
Mexico.
Telephone:
Facsimile:
E-mail:
Website:
+52 (55) 5575-1094/4000 (ext. 2057)
+52 (55) 5575-1094
moore.stephens.mexico@delbarrioycia.com
http://mexico.moorestephens.com/Home.
aspx
Coordinator:
María Esther Zapata
104
Mexico (CONTINUED)GMT-6/7
Javier De Los Santos y Cía., S.C
CIUDAD VICTORIA
Lauro Aguirre Nte. 214
Centro
Cd. Victoria
Tamps.
87000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (834) 318-5816
+52 (834) 318-5817
jsantos@jsc.com.mx
www.jsc.com.mx
Javier de los Santos Fraga
Javier de los Santos
Ventura de los Santos
International Tax:
International Tax:
Gerardo de los Santos Valero
Adrián de los Santos
vsantos@jsc.com.mx
jsantosv@jsc.com.mx
Eduardo Moreno Rodriguez
emoreno@jsc.com.mx
M
Javier De Los Santos y Cía., S.C.
REYNOSA
Carretera Monterrey Reynosa
No. 210C
Locales 2, 3, 5 y 6 Planta Baja
Edificio “A”
Fracc. Portal de San Miguel
Reynosa, Tam.
88730
Mexico
Telephone:
E-mail:
+52 (899) 930-1600
jsantos@jsc.com.mx
vsantos@jsc.com.mx
jsantosv@jsc.com.mx
Eduardo Moreno Rodriguez
emoreno@jsc.com.mx
International Tax:
International Tax:
105
Ceceña, Brambila, Camarena y Cía., S.C.
COLIMA
Av. de las Rosas No. 269
Col. Jardines de la Corregidora
Colima
Col. 28000
Mexico
Telephone:
Facsimile:
E-mail:
+52 (312) 330-4647
+52 (312) 314-2994
hbe@prodigy.net.mx
Héctor Brambila Espinosa
Alejandro Camarena Berra
and Tax:
Gabriela Llanes Delgado
Héctor Brambila Espinosa
hbe@prodigy.net.mx
Alberto Tapia Contadores Públicos, S.C.
GUADALAJARA
Av. Américas 1320
Fracc. Altamira
Zapopan
Jal. 45160
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (33) 3656-2211
+52 (33) 3656-3366
albertotapiar@albertotapia.com.mx
http://www.albertotapia.com.mx/web.swf
Alberto Tapia Venegas
Héctor Eguiarte Martinez
International Tax:
Alberto Tapia Reynoso
Alberto Tapia Venegas
albertotapiav@albertotapia.com.mx
Alberto Tapia Reynoso
albertotapiar@albertotapia.com.mx
Sotomayor Elías, S.C.
HERMOSILLO
Blvd. Navarrete 76-1
Col. Valle Escondido
Hermosillo
Son., 83207
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (662) 108-2740
+52 (662) 108-2744
sesc@sotomayorelias.com.mx
www.sotomayorelias.com.mx
Rodrigo Sotomayor Elías
Rodrigo Sotomayor González
106
Jorge Francisco Navarro Rosales
Rodrigo Sotomayor González
rsotomayor@sotomayorelias.com.mx
Moore Stephens Corposer/SIA Contadores Públicos
LEÓN
Paseo de los Faisanes 116-A
Col. San Isidro
León. Guanajuato
C.P. 37537
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (477) 771 4994
+52 (477) 771 4994 ext.113
corposer@prodigy.net.mx
http://corposer.moorestephens.com
Guillermo Morales Ruiz Esparza
Ernesto Morales Ruiz Esparza
Magdalena Hernandez Valdes
Guillermo Morales Hernández
guillermo.morales.hdez@corposer.com.mx
Peón De Regil, Vega y Asociados S.C.P.
MÉRIDA
M
Calle 56 No. 366 entre 37 y 39
Col. Centro
Mérida
Yuc., 97000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (999) 927-2422/2656/9660
+52 (999) 927-4449
info@peonderegilvega.com
www.peonderegilvega.com
Álvaro Peón de Regil
Daniel Oscar Echeverría Arceo
and Tax:
Roberto Vega Carillo
Roberto Vega Carillo
rvegac@peonderegilvega.com
Espinoza, Gutiérrez, S.C.
MEXICALI
Ave. Reforma 1507-A
Colonia Nueva
CP 21100 Mexicali
Baja California 21100
Mexico
Telephone:
Facsimile:
E-mail:
+52 (686) 551-9824
+52 (686) 551-9624 ext. 102
administracion@egcp.com.mx
Ramón Espinoza Jiménez
(Managing Partner)
International Tax:
Jesús Gutiérrez Higuera
Ramón Espinoza Jiménez
ramon.espinoza@egcp.com.mx
Jesús Gutiérrez Higuera
jgutierrez@egcp.com.mx
107
Moore Stephens De Anda, Torres, Gallardo y Cía., S.C. de R.L.
de C.V.
MEXICO CITY
Bosque de Duraznos Núm 61
Piso 9
Col. Bosques de las Lomas
Mexico
D.F. 11700
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (55) 5245-1005 / (55) 5245-1169
+52 (55) 5245-1327
contact@msdat.com.mx
www.msdat.com.mx
José De Anda Sánchez
José Antonio De Anda Turati
International Tax:
Jaime Omar Torres Pérez
Roberto Gallardo López
Roberto Gallardo López
rgallardo@msdat.com.mx
José Antonio De Anda Turati
jdeanda@msdat.com.mx
Victoria Albereda Soberón
valbareda@msdat.com.mx
Del Barrio y Cía., S.C.
MEXICO CITY
Providencia 1250
Col. Del Valle
México
D.F., 03100
Mexico
Telephone:
E-mail:
Website:
+52 (55) 5575-4000
webmaster@delbarrioycia.com
www.delbarrioycia.com
Armando Del Barrio Alba
José Moreno Ramírez
Luis González Ortega
108
Miguel Vázquez y Vázquez
Heliodoro Arzate Figueroa
Armando Del Barrio Alba
webmaster@delbarrioycia.com
Moore Stephens Orozco Medina, S.C.
MEXICO CITY
Gabriel Mancera 1041
Col. del Valle
México
D.F., 03100
Mexico
Telephone:
Website:
+52 (55) 3687-2700
www.oma.com.mx
Miguel Ángel Orozco Medina
Eduardo Pérez Armienta
Víctor Manuel Rodriguez Arias
Eduardo A. Dyer Ortega
International Tax:
Juan Gerardo Martínez Santillán
Pedro Flores Carrillo
Martín Felipe Domínguez Pulido
Miguel Ángel Orozco Medina
mangelorozco@oma.com.mx
Eduardo Pérez Armienta
eperez@oma.com.mx
Juan Antonio Cedillo y Cía., S.C.
MONTERREY
M
Vicente Ferrara 112
Col. Parque Obispado
Monterrey
N.L., 64060
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (81) 8346-0314/0681
+52 (81) 8347-6878
mty@jacr.com.mx
http://www.jacr.com.mx/default.htm
Juan Antonio Cedillo Ríos
(Chairman and Senior Partner)
and Tax:
Mauricio Guzmán González
(Managing Partner)
Mauricio Guzmán González
mguzman@jacr.com.mx
Guillermo Treviño Wong
gtrevino@jacr.com.mx
SALTILLO
Tabasco 496
Col. República Ote.
Saltillo
Coah., 25280
Mexico
Telephone:
Facsimile:
E-mail:
+52 (844) 416-2990
+52 (844) 416-2031
jacsaltillo@prodigy.net.mx
Mario Eloy Gutiérrez Castillo
(Partner in Charge)
109
PIEDRAS NEGRAS
Juárez 113 Ote.
Zona Centro
Piedras Negras
Coah., 26000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (878) 782-5090/3312
+52 (878) 782-4100
05jacr@prodigy.net.mx
http://www.jacr.com.mx/
Sergio Montes Cárdenas (Partner
in Charge)
Gabriel Montiel, Olmedo y Cía., S.C.
PUEBLA
Jazmines 6131 - 1
Colonia Bugambilias
Puebla, PUE. 72580
Mexico
Telephone:
E-mail:
Website:
+52 (222) 237-8544
gabrielmontielm@yahoo.com.mx
www.ms-gmo.mx
Gabriel Montiel Morales
(Managing Partner)
Azucena Montiel Morales
and Tax:
International Tax:
Javier Montiel Pacheco
Gabriel Montiel Morales
Margarita González Bortolini
gmomargarita@yahoo.com.mx
Guerrero, Sánchez y Compañía, S.C.
QUERÉTARO
Circuito Jardín Núm. 3
Planta Alta
Col. Álamos 3ra. Sección
Querétaro
Qro. 76160
Mexico
Telephone:
Facsimile:
E-mail:
Website:
Javier Guerrero Marín
110
+52 (442) 245-1409
+52 (442) 245-1389
gs@guerrerosanchez.com.mx
www.guerrerosanchez.com.mx
Rosa Martha Estrada Martinez
Javier Guerrero Marín
javier@guerrerosanchez.com.mx
Moore Stephens Marcelo De los Santos y Cía., S.C.
SAN LUIS POTOSÍ
Comonfort 805
Zona Centro
San Luis Potosí
S.L.P., 78000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (444) 144-1000
+52 (444) 144-1004
msantosa@msc.com.mx
www.msc.com.mx
Marcelo de los Santos Anaya
(Managing Partner Director)
Carlos de los Santos Anaya
(Managing Partner)
and Tax:
msantosa@msc.com.mx
Iván Cruz Alemán
icruz@msc.com.mx
Outsourcing Manager: Iván Sarabia
isarabia@msc.com.mx
M
Moore Stephens Marcelo De los Santos y Cía., S.C.
AGUASCALIENTES
Av. Universidad 1001
Int. 704 – 7° piso
Edificio Torreplaza Bosques
Col. Bosques del Prado
Aguascalientes, Ags., 20120,
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (449) 914-3474
+52 (449) 914-8864
msantosa@msc.com.mx
www.msc.com.mx
(Partner in Charge)
MonacoGMT+1
Moore Stephens Services S.A.M.
MONTE CARLO
L’Estoril
Bloc C
31, Avenue Princesse Grace
Monte Carlo
MC98000
Monaco
Telephone:
Facsimile:
E-mail:
Website:
Patricia Osborne
and Tax:
+377 93.10.41.21
+377 93.25.62.70
ms@moorestephens-mc.com
www.moorestephensmonaco.com
Andrew Gallagher
Patricia Osborne
patricia.osborne@moorestephens-mc.com
111
MoroccoGMT
Moore Stephens Bernossi
TANGIER
Residence “Paradise A”
4 Rue Abdellah Habti
90 000 Tangier
Morocco
Telephone:
Facsimile:
E-mail:
Website:
+212 (5) 39 32 32 18
+212 (5) 39 32 33 23
bernossi@msbernossi.ma
www.msbernossi.ma
Abdellatif Bernossi
Karim Benchoubane
and Tax:
Kouds Bernossi
Yassine El Alami
Abdellatif Bernossi
Moore Stephens Casablanca
CASABLANCA
34, Rue d’Azilal
Casablanca
Morocco
Telephone:
Facsimile:
E-mail:
Website:
Tajeddine Cherradi
112
+212 (5) 22 30 09 80
+212 (5) 22 30 72 89
t.cherradi@moorestephens-casablanca.ma
www.moorestephens-casablanca.ma
Ahmed Cherradi
Tajeddine Cherradi
t.cherradi@moorestephens-casablanca.ma
NetherlandsGMT+1
Full Service offices in:
1. Amsterdam Moore Stephens MTH B.V.
2. Einhoven Moore Stephens Witlox van den Boomen B.V.
3. Rotterdam Moore Stephens Rotterdam B.V.
Moore Stephens MTH B.V.
AMSTERDAM
World Trade Center Amsterdam
Tower A, 10th floor
Strawinskylaan 1001
1077 XX Amsterdam
The Netherlands
Telephone:
Website:
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
+31 20 331 4158
www.mth.nl/nl/international
Teunis van den Berg
t.vanden.berg@mth.nl
International Audit:
Holger Buch RA
h.buch@mth.nl
International Corporate Erik-Jan Hennis
Finance:
ej.hennis@mth.nl
Offices in Almere, Amsterdam, Amersfoort/Hoevelaken, Assen, Baarn,
Barneveld, Bussum, Emmeloord, Heerde, Hilversum, Lelystad, Meppel,
Putten, Steenwijk, Veenendaal and Zeist (Utrecht).
Moore Stephens Witlox Van den Boomen B.V.
EINDHOVEN
Mailing Address
P.O. Box 120
5580 AC Waalre
The Netherlands
Eindhovenseweg 126
5582 HW Waalre
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (40) 2215805
+31 (40) 2212135
info@wvdb.nl
www.wvdb.nl
William de Wijs
williamdewijs@wvdb.nl
Paul de Bie
pauldebie@wvdb.nl
Jasper Rijnsburger
jasperrijnsburger@wvdb.nl
International Tax:
International Tax:
Office also in Rosmalen
113
M
N
Netherlands (CONTINUED)GMT+1
Moore Stephens Rotterdam B.V.
Part of DRV Accountants & Adviseurs
ROTTERDAM
Mailing Address
P.O. Box 8541
3009 AN Rotterdam
The Netherlands
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (10) 421 1589
+31 (10) 421 0350
info@moorestephensrotterdam.nl
www.moorestephensrotterdam.nl
Michael Bick
m.bick@drv.nl
Dr.iur. Manfred Zurhorst
m.zurhorst@moorestephensrotterdam.nl
International Tax:
Offices in Hellevoetsluis, Oud-Beijerland, Sliedrecht, Breda, Bergen op
Zoom, Roosendaal, Middelburg, Terneuzen, Zierikzee and Goes
DRV Corporate Finance B.V.
ROTTERDAM
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 10 251 8087
+31 10 421 0350
info@drvcf.nl
www.drvcf.nl
Corporate Finance
Advisor:
Corporate Finance
Advisor:
Pieter Poortvliet
p.poortvliet@drvcf.nl
Stefan Jansen
s.jansen@drvcf.nl
Moore Stephens MSN B.V.
Registeraccountants and Taxlawyers
AMSTERDAM - AIRPORT
Breguetlaan 36
1438 BC Oude Meer (Schiphol)
The Netherlands
Mailing Address
P.O. Box 75127
1117 ZR Schiphol
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (20) 6533666
+31 (20) 6533555
e.vanravenswoud@moorestephens.nl
www.moorestephens.nl
Edwin P.H. van Ravenswoud
Office also in Mijdrecht
114
New ZealandGMT+12
Moore Stephens Markhams Auckland
AUCKLAND
Mailing Address
PO Box 2194
Auckland 1140
New Zealand
Level 10, 203 Queen Street
Auckland 1010
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 9 309 6011
+64 9 366 0261
akl@markhams.co.nz
www.markhams.co.nz
Atul Mehta (National Chairman)
Sam Bassett
Craig Hemphill
Kiran Bhikha
Dennis Munn
International Tax:
John Teague
Tarsha Hazleman
Rob Hargrave (Associate)
Jess Gilmour (Associate)
Atul Mehta
Sam Bassett
sam.bassett@markhams.co.nz
N
Moore Stephens Markhams Christchurch Limited
CHRISTCHURCH
Mailing Address
PO Box 13 104
Christchurch 8141
New Zealand
335 Lincoln Road
Addington
Christchurch 8024
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (3) 379 6710
+64 (3) 379 6754
chch@markhams.co.nz
www.markhams.co.nz
Paul Rickerby (Managing Director) Andrew Brady
Belinda Canton
Graeme Rhodes
Richard Ineson
International Tax:
Paul Rickerby
paul.rickerby@markhams.co.nz
Belinda Canton
belinda.canton@markhams.co.nz
115
New Zealand (CONTINUED)GMT+12
Markhams Clarke Craw Limited
DUNEDIN
Mailing Address
PO Box 919
Dunedin 9054
New Zealand
2 Clark Street
Dunedin 9016
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (3) 477 0032
+64 (3) 477 0098
clarkecraw@markhams.co.nz
www.markhams.co.nz
David Russell
Barry O’Donnell
Gavin Craw (Consultant)
Denise Gow
International Tax:
Daniel Piebenga
Barry Clarke (Consultant)
Mark Dalloway (Associate)
Paula McKay (Associate)
Daniel Piebenga
daniel.piebenga@markhams.co.nz
David Russell
david.russell@markhams.co.nz
Moore Stephens Markhams Hawkes Bay Limited
HASTINGS
Mailing Address
PO Box 40
Hastings 4156
Hawkes Bay
New Zealand
405n King Street
Hastings 4122
Hawkes Bay
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Dan Druzianic
Gwen Rurawhe
International Tax:
+64 6 873 0355
+64 6 876 0478
hb@markhams.co.nz
www.markhams.co.nz
Barry Rosenberg
Andrew Kirkpatrick
Dan Druzianic
dan.druzianic@markhams.co.nz
Gwen Rurawhe
gwen.rurawhe@markhams.co.nz
Moore Stephens Markhams Hawkes Bay Limited
HAVELOCK NORTH
Mailing Address
PO Box 8333
Havelock North 4157
Hawkes Bay
New Zealand
18 Napier Road
Havelock North 4130
Hawkes Bay
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Hamish Pringle
116
+64 (6) 877 3333
+64 (6) 877 8776
hn@markhams.co.nz
www.markhams.co.nz
Alan Bartlett
Moore Stephens Hawkes Bay Audit
HAWKES BAY
Mailing Address
PO Box 20
Hastings 4156
New Zealand
Unit 4A, 308 Queen St East
Hastings 4122
Hawkes Bay
New Zealand
Telephone:
E-mail:
Website:
Peter F. Smith
+64 (6) 878 2549
graeme.harvey@moorestephens.nz
www.moorestephens.nz
Graeme Harvey (Manager)
Peter F. Smith
peter.smith@moorestephens.nz
Moore Stephens Markhams Wairarapa Limited
MASTERTON
Mailing Address
PO Box 190
Masterton 5840
Wairarapa
New Zealand
40 Perry Street
Masterton 5810
Wairarapa
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Sharon Parker
Alistair McLennan
and Tax:
+64 (6) 377 4139
+64 (6) 378 8260
mstn@markhams.co.nz
www.markhams.co.nz
Mike Flower
Alistair McLennan
alistair.mclennan@markhams.co.nz
Moore Stephens Wairarapa Audit
MASTERTON
40 Perry Street
Masterton 5810
Wairarapa
New Zealand
Telephone:
E-mail:
Website:
Miecio Czudaj
+64 (6) 929 7734
adrienne.dempsey@moorestephens.nz
Adrienne Dempsey (Manager)
Miecio Czudaj
miecio.czudaj@moorestephens.nz
117
N
Moore Stephens Markhams Wanganui
WANGANUI
Mailing Address
PO Box 4088
Wanganui 4541
New Zealand
249 Wicksteed Street
Wanganui 4500
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (6) 349 0888
+64 (6) 349 0879
wg@markhams.co.nz
www.markhams.co.nz
Jeff Whitlock
Nicola Gibbons
and Tax:
James Bowen
Jeff Whitlock
jeff.whitlock@markhams.co.nz
Moore Stephens Markhams Wellington Ltd.
WELLINGTON
Mailing Address
PO Box 2399
Wellington 6140
New Zealand
Level 11, Sovereign House
34-42 Manners Street
Wellington 6011
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (4) 472 4815
+64 (4) 473 7011
wgtn@markhams.co.nz
www.markhams.co.nz
Bruce Stormer
and Tax:
Abbey Warner
Bruce Stormer
bruce.stormer@markhams.co.nz
Moore Stephens Wellington Audit
WELLINGTON
Mailing Address
PO Box 24324,
Manners Street
Wellington 6142
New Zealand
Level 11, Sovereign House
34-42 Manners Street
Wellington 6011
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Miecio Czudaj
Michael Rania
+64 (4) 910 1093
+64 (4) 473 7011
audit@moorestephens.nz
Peter F. Smith
Peter F. Smith
peter.smith@moorestephens.nz
NigeriaGMT+1
118
NorwayGMT+1
Moore Stephens Norway DA
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
info@moorestephens.no
www.moorestephens.no
and Tax:
Bjørn M. Naustheller
bmn@moorestephens.no
Moore Stephens Consulting AS
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
info@moorestephens.no
Lill Ann Monge
lam@proferorevisjon.no
N
Veel Karlsen & Co ANS
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
and Tax:
+47 22 98 15 40
+47 22 98 15 41
vk@veelkarlsen.no
www.veelkarlsen.no
Jan Gudevold
Profero Revisjon DA
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
Lill Ann Monge
+47 22 98 15 40
+47 22 98 15 41
post@proferorevisjon.no
Torhild Søberg
Lill Ann Monge
119
OmanGMT+4
Moore Stephens
MUSCAT
Mailing Address
P.O. Box 933
Ruwi
Postal Code 112
Sultanate of Oman
Courier Address:
Bank Melli Iran Building
2nd Floor, Office nos 201, 202
and 204
CBD South
Sultanate of Oman
Telephone:
Facsimile:
E-mail:
Website:
+968 2481 2041
+968 2481 2043
stephens@omantel.net.om
John Adcock
and Tax:
John Adcock
PakistanGMT+5
Shekha & Mufti
KARACHI
253-C
P.E.C.H.S, Block 6
Off Shahrah-e-Faisal
Karachi
Pakistan
Telephone:
Facsimile:
E-mail:
Website:
Jawwad Shekha
Adnan Mufti
International Tax:
120
+92 21 34392484/34392485/34386730
+92 21 34544766
info@shekhamufti.com
www.shekhamufti.com
Zafar Ahmad
Jawwad Shekha
jawwad.shekha@shekhamufti.com
Zafar Ahmad
zafar.ahmad@shekhamufti.com
Pakistan (CONTINUED)GMT+5
Shekha & Mufti
LAHORE
Office No. 4, 3rd Floor
Rehman Plaza
Queens Road, Off The Mall
Lahore
Pakistan
Telephone:
Facsimile:
E-mail:
Website:
+92 42 3 6298231/6398232
+92 42 3 6298234
info.lhr@shekhamufti.com
www.shekhamufti.com
Jawwad Shekha
Adnan Mufti
International Tax:
Zafar Ahmad
Jawwad Shekha
Zafar Ahmad
Moore Stephens IFI (Private) Limited
ISLAMABAD
Tim Woodward
Paul Stockton
PanamaGMT-5
Papua New GuineaGMT+10
Moore Stephens IFI Limited
PORT MORESBY
Tim Woodward
Paul Stockton
121
O
P
ParaguayGMT-4
Moore Stephens - Ayca Auditores Y Consultores
ASUNCION
Ntra. Sra. De la Asuncion 865
Asuncion
Paraguay
Telephone:
Facsimile:
E-mail:
Website:
+595 (21) 492 252/3
+595 (21) 448 565
ayca@ayca.com.py
www.ayca.com.py
Manuel Stark Robledo
Fernando José Estigarribia
Lezcano
Manuel Stark Robledo
mstark@ayca.com.py
Fernando José Estigarribia Lezcano
festigarribia@ayca.com.py
PeruGMT-5
Vizcarra Y Asociados Sociedad Civil
LIMA
Avenida El Polo 670 - Torre C
Oficina 602
Centro Empresarial El Polo 11
Santiago de Surco
Lima 33
Peru
Telephone:
Facsimile:
E-mail:
Website:
Jaime Vizcarra Moscoso
Manuel Vértiz Vergara
122
+51 (1) 208 1720
+51 (1) 208 1731
vcrvizcarra@moorestephensperu.com
www.moorestephensperu.com
Justo Ernesto Manrique Aragón
CPA
Jaime Vizcarra Moscoso
jvizcarra@moorestephensperu.com
Justo Ernesto Manrique Aragón CPA
jmanrique@moorestephensperu.com
PhilippinesGMT+8
Mendoza Querido & Co.
MAKATI CITY
19th Floor, Salcedo Towers
169 H.V. dela Costa Street
Salcedo Village
Makati City
1200 Philippines
Telephone:
Facsimile:
E-mail:
Website:
+63 (2) 887-1888
+63 (2) 887-1264
mail@mqc.com.ph
www.mqc.com.ph
Emmanuel Y. Mendoza
International Tax:
Richard S. Querido
Emmanuel Y. Mendoza
eymendoza@mqc.com.ph
Richard S. Querido
rsquerido@mqc.com.ph
PolandGMT+1
Moore Stephens Polska Sp. z o.o.
National Umbrella
WARSAW
ul. Sienna 82
00-815 Warsaw
Poland
Website:
P
www.moorestephens.pl
Janusz Białecki
j.bialecki@msca.pl
Iga Kwaśny
i.kwasny@msca.pl
Rafał Siarkiewicz
r.siarkiewicz@msca.pl
Maciej Trzemżalski
m.trzemzalski@moorestephens.gda.pl
Monika Tuzimek
m.tuzimek@msca.pl
Gdańsk
Moore Stephens Trzemżalski, Krynicki i Partnerzy
Kancelaria Biegłych Rewidentów Sp. z o.o.
GDAŃSK
Olivia Four, al.Grunwaldzka 472B
80-309 Gdańsk
Poland
Telephone:
Facsimile:
E-mail:
Website:
Maciej Trzemżalski
International Tax:
+48 58 300 98 00
+48 58 300 98 04
sekretariat@moorestephens.gda.pl
www.moorestephens.gda.pl
Jakub Walczak
Maciej Trzemżalski
Jakub Walczak
j.walczak@moorestephens.gda.pl
123
Poland (CONTINUED)GMT+1
Moore Stephens Central Audit Sp. z o. o.
WARSAW
Ul. Sienna 82
00-815 Warsaw
Poland
Telephone:
Facsimile:
E-mail:
Website:
+48 (22) 652 21 83/586 57 00
+48 (22) 323 65 50
biuro@msca.pl
www.msca.pl
Anna Scharf
Monika Tuzimek
Janusz Białecki
Iga Kwaśny
Rafał Siarkiewicz
and Tax:
Iga Kwaśny
i.kwasny@msca.pl
PortugalGMT
Moore Stephens & Associados SROC SA
LISBON
Head Office
Avenida Miguel Bombarda
N° 36-6° A/B
1050-165 Lisbon
Portugal
Telephone:
Facsimile:
E-mail:
Website:
+351 (21) 847 1933/1934
+351 (21) 847 1932
moore.stephens@moorestephens.pt
www.moorestephens.pt
Patricia Monteiro
Joaquim Pereira Silvão
António Monteiro
Pedro Monteiro
Teresa Henriques
International Tax:
Pedro Monteiro
pedro.monteiro@moorestephens.pt
Isabel Guerreiro
isabel.guerreiro@moorestephens.pt
OPORTO
Rua João de Deus N° 6-6°
4100-456 Porto
Portugal
Telephone:
Facsimile:
E-mail:
Website:
António Soares
+351 (22) 600 72 84
+351 (22) 600 72 85
moorestephens@netcabo.pt
Fernando Rente
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
124
Portugal (CONTINUED)GMT
FUNCHAL
Rue Ivens, 3B
Edifício D. Mécia 3°P
9000-046 Funchal
Madeira
Portugal
Telephone:
Facsimile:
E-mail:
Website:
+351 (291) 206320
+351 (291) 206329
geral@msfunchal.pt
Antonio Salvador Abreu
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
QatarGMT+3
Moore Stephens & Partners
DOHA
C-Ring Road, Gredco III
Bldg# 26,.Office# 303
P.O.Box: 17085
Doha
The State of Qatar
Telephone:
Facsimile:
E-mail:
Website:
+974 (444) 36156/36105
+974 (442) 79617
fathi.abufarah@moorestephens-qa.com
www.moorestephens-qa.com
Fathi Abu Farah
P
Q
Ehab Soliman
Hassib M. Kay
hassib.kay@moorestephens-qa.com
Moore Stephens Access S.P.C.
DOHA
C-Ring Road, Gredco III
Bldg# 26,.Office# 303
P.O.Box: 17085
Doha
The State of Qatar
Telephone:
Facsimile:
E-mail:
Website:
+974 (444) 36156/36105
+974 (442) 79617
info@moorestephens-qa.com
www.moorestephens-qa.com
Sami Zaitoon (Managing Partner) Hassib M. Kay (Executive Partner)
Hassib M. Kay
hassib.kay@moorestephens-qa.com
125
RomaniaGMT+2
Audit One SRL
BUCHAREST
Unirii Splai, No. 12, Building B6
Entrance 2B, 2nd Floor
Apartment 54
District 4
Bucharest
Romania
Telephone:
Facsimile:
E-mail:
Website:
+40 (0)21 319 62 98
+40 (0)21 319 62 90
office@auditone.ro
www.auditone.ro
Ana Dinca
International Tax:
Ana Dinca
ana.dinca@auditone.ro
Florin Epure
florin.epure@auditone.ro
Laura Stoica
laura.stoica@auditone.ro
Moore Stephens KSC SRL
BUCHAREST
014472, 175 Calea Floreasca
Floreasca Tower, 13th floor
District 1, Bucharest
Romania
Telephone:
Facsimile:
E-mail:
Website:
+40 374 490 074
+40 374 094 191
info@moorestephens-ksc.ro
www.moorestephens-ksc.ro
Mamas Koutsoyiannis (Chief
Executive Officer)
Andrei Stan
and Tax:
Valeriu Cernei (IT Audit & IT
Advisory Partner)
Elena Paraschiv-Pop (Manager)
Mamas Koutsoyiannis
mamas@moorestephens-ksc.ro
Moore Stephens Tomosoiu LLP
BUCHAREST
014472, 175 Calea Floreasca
Floreasca Tower, 13th floor
District 1, Bucharest
Romania
Telephone:
Facsimile:
E-mail:
Website:
+40 (0)374 490 074
+40 (0)374 094 191
info@tomosoiulaw.ro
www.tomosoiulaw.ro
Vlad Tomosoiu
126
Vlad Tomosoiu
vlad.tomosoiu@tomosoiulaw.ro
Russian FederationGMT+2/12
OOO Moore Stephens
Moore Stephens Moscow Limited
MOSCOW
Building 2, 40/12, Nizhnaya
Krasnoselskaya Street
Moscow 105066
Russian Federation
Telephone:
E-mail:
Website:
+7 (495) 589 34 98
moscow@moorestephens.ru
www.moorestephens.ru
Tatiana Struk
Cristina Iftodii
Marina Gorbunova
Alexander Martinovich
Irina Gulevskaya
International Tax:
Elena Tikhnenko
elena.tikhnenko@moorestephens.com
Marina Gorbunova
marina.gorbunova@moorestephens.ru
(See also Moore Stephens CIS Limited in London, UK)
NP Consult
MOSCOW
65, Starokaluzhskoe shosse
Moscow 117630
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 221 7379
+7 (495) 221 7379
npg@npg.ru
www.npg.ru
Ilya O. Livkin
Svetlana A. Pivovarova
R
Alexander A. Nesterov
Vladimir Y. Skobarev
Vladimir Y. Skobarev
skobarev@npg.ru
Svetlana A. Pivovarova
sap@npg.ru
OOO Moore Stephens
NOVOSIBIRSK
Office 207
39 Romanova Street
Business Center “Solaris”
Novosibirsk 630091
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (383) 362 1062
+7 (383) 362 1462
novosibirsk@moorestephens.ru
Lidia Zhdanova
Lidia Zhdanova
lida.zhdanova@moorestephens.ru
127
Russian Federation (CONTINUED)GMT+2/12
OOO Moore Stephens
Moore Stephens Sakhalin Limited
SAKHALIN
119A Prospect Mira, Office 40
Yuzhno-Sakhalinsk 693007
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (4242) 225441
+7 (4242) 225442
sakhalin@moorestephens.ru
Irina Gulevskaya
Maria Galiulina
Irina Gulevskaya
irina.gulevskaya@moorestephens.ru
OOO Moore Stephens
Moore Stephens Vladivostok Limited
VLADIVOSTOK
18a Verkhneportovaya St.
Vladivostok 690003
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Tatiana Pavlova
Nadezhda Naumchik
+7 (423) 2 414 554
+7 (423) 2 414 554
office@moorestephens.vl.ru
Maria Volkova
Tatiana Pavlova
tatiana.pavlova@moorestephens.vl.ru
Nadezhda Naumchik
nadezhda.naumchik@moorestephens.vl.ru
128
Saudi ArabiaGMT+3
El Sayed El Ayouty & Co.
JEDDAH
Building No. 58
Al-Watan Al Arabi St.
Al-Hamra’A Dist./1 N14 W8
P.O. Box 780
Jeddah 21421
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (12)
6693478/6605909/6658711/6654041
+966 (12) 6602432
jeddah@elayouty.com
www.elayouty.com
Abdullah Balamesh
International Tax:
International Tax:
Mailing Address
P.O. Box 780
Jeddah 21421
Saudi Arabia
Syed Jaffer (Senior Manager)
Abdullah Balamesh
abalamesh@elayouty.com
Syed Jaffer
sjaffer@elayouty.com
Abdul Rahman Yaqoub Massawa
amassawa@elayouty.com
Saeed El Hirikah
s.elhirikah@elayouty.com
RIYADH
R
S
Office No. 7,
2nd Floor
Creativity Commercial Centre
Dabab Street, P.O. Box 489
Riyadh 11411
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (11) 408 1801/408 1811
+966 (11) 408 1836
riyadh@elayouty.com
www.elayouty.com
Abdullah Balamesh
International Tax:
International Tax:
Ahmed Eissa
aeissa@elayouty.com
Saeed El Hirikah
129
Saudi Arabia (CONTINUED)GMT+3
AL-KHOBAR
Bandaria Dist.
Back to Riyadh House
Establishment
P.O. Box 200
Al-Khobar 31952
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (13) 882-2193
+966 (13) 882-1973
alkhobar@elayouty.com
www.elayouty.com
Fazal Junaidi (Manager)
International Tax:
International Tax:
Fazal Junaidi
fjunaidi@elayouty.com
Saeed El Hirikah
SenegalGMT
Moore Stephens IFI Sarl Senegal
DAKAR
Tim Woodward
Paul Stockton
work. Contact Tim Woodward - tim.woodward@moorestephens.com
orPaul Stockton - paul.stockton@moorestephens.com in London, UK
SerbiaGMT+1
Moore Stephens Revizija I Računovodstvo D.O.O.
BELGRADE
Studentski Trg 4th , 5th and 6th
floor
11000 Belgrade
Serbia
Telephone:
Facsimile:
E-mail:
Website:
+381 (11) 3283 440 / 3281 194 / 2181 112
+381 (11) 2181 072
office@revizija.co.rs
www.revizija.co.rs
Bogoljub Aleksic
Jelena Beljkas
beljkas@revizija.co.rs
Offices also in Novi Sad, Nis and Zrenjanin
130
SeychellesGMT+4
Pool & Patel
VICTORIA
Maison La Rosiere
P.O. Box 117
Victoria
Mahe
Seychelles
Telephone:
Facsimile:
E-mail:
Bernard Pool
Suketu Patel
International Tax:
+248 4323201
+248 4323518
pnp@seychelles.net
Gemma Roberts
Suketu Patel
spatel@pnp.sc
Bernard Pool
bpool@pnp.sc
SingaporeGMT+8
Moore Stephens LLP
SINGAPORE
10 Anson Road #29-15
International Plaza
Singapore 079903
Singapore
Telephone:
Facsimile:
E-mail:
Website:
Mick Aw
Chris Johnson
Lim Peng Huat
Neo Keng Jin
International Tax:
+65 6221 3771
+65 6221 3815
email@moorestephens.com.sg
www.moorestephens.com.sg
S
Willy Ng
Lao Mei Leng
Poh Lay Choo
Wong Koon Min
Mick Aw
mickaw@moorestephens.com.sg
Lim Peng Huat
phlim@complete-corp.com.sg
131
SlovakiaGMT+1
BDR, spol. s r.o.
BRATISLAVA
Černyševského 26
851 01
Bratislava
Slovakia
Telephone:
Facsimile:
E-mail:
Website:
+421 (0) 905 689 761
+421 (0) 48 415 31 17
bdr@bdrbb.sk
www.bdrbb.sk
Martin Kiňo
International Tax:
Ludmila Svätojánska Kiňová
Martin Kiňo
martin.kino@bdrbb.sk
ludmila.kinova@bdrbb.sk
BDR, spol. s r.o.
BANSKÁ BYSTRICA
M. M. Hodžu 3
974 01
Banská Bystrica
Slovakia
Telephone:
Facsimile:
E-mail:
Website:
+421 (0) 48 470 00 41
+421 (0) 48 415 31 17
bdr@bdrbb.sk
www.bdrbb.sk
Alžbeta Chromčíková
Eva Reguliová
Ivan Kiňo
Viera Babjaková
Dagmar Mihálová
Mária Dubielová
International Tax:
Martin Kiňo
martin.kino@bdrbb.sk
ludmila.kinova@bdrbb.sk
South AfricaGMT+2
Moore Stephens South Africa (Pty) Ltd.
CAPE TOWN
2 Athos Court, 10 Austwick Road
Cnr Campground & Austwick
Roads
Rondebosch
Cape Town 7700
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)21 685 0088
+27 (0)86 402 9808
margie@za-ms.co.za
Charles Reid
132
Mailing Address
P.O. Box 1955
Cape Town, 8000
South Africa
Chairman, Durban
South Africa (CONTINUED)GMT+2
Margie Alt
Liaison for Africa; Africa Desk for China
margiea@za-ms.co.za
T: +27 21 685 0088
Jeff Blackbeard
Africa Strategy Advisor, Durban
T: +27 31 332 8622
Moore Stephens Cape Town Inc.
CAPE TOWN
Mailing Address
P.O. Box 1955
Cape Town 8000
South Africa
2nd Floor, Block 2, Northgate Park
Corner Section Street & Koeberg
Rd
Paarden Eiland, 7450
Cape Town
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Chris Bush
Dale Kohlberg
Andrew Pitt
Lindie Stander
Adéle Smit
+27 (0)21 525 8600
+27 (0)21 525 8601
mssapffice@za-ms.co.za
Johan Vermeulen
Grant Ward
Ferdinand Hoffman
Alan Billson
Andrew Pitt
andrewp@ctn.moorestephens.co.za
Grant Ward
grantw@ctn.moorestephens.co.za
Dale Kohlberg
dalek@ctn.moorestephens.co.za
S
Moore Stephens Forensic Services
CAPE TOWN
The Business Centre
No. 1 Bridgeway Road
Bridgeways Precinct
Century City 7441
Cape Town
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Gillian Bolton
+27 (0)21 830 5403
+27 (0)86 552 6806
gillianb@ctn.moorestephens.co.za
Preeya Ramjee
133
Moore Stephens CJL
DURBAN
Mailing Address
P.O. Box 11800
Marine Parade, 4056
South Africa
5th Floor
The Spinnaker
Albert Terrace
Durban, 4001
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0) 31 332 8622
+27 (0) 31 332 1828
cjl@dbn.moorestephens.co.za
Devek Harryparsad
Craig Wardell
Janine Bamber
Leena Sarabjit
Charles Reid
Rod Templar
Tarryn Lyn Wright
Dudley Belling
Hans Hillermann
International Tax:
Charles Reid
Janine Bamber
jbamber@dbn.moorestephens.co.za
Moore Stephens PDB INC.
EAST LONDON
Mailing Address
PO Box 13413
Vincent 5217
East London
South Africa
7 PDB House
12 Sansom Road
Vincent 5247
East London
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)43 726 3344
+27 (0)43 726 3709
info@el.moorestephens.co.za
Johan Pretorius
and Tax:
Sheldon Ross Barry
Johan Pretorius
johan@el.moorestephens.co.za
Moore Stephens FRRS Inc
EAST RAND
Moore Stephens House
18 Lakeview Crescent
Kleinfontein Lake Office Park
Benoni 1501
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Leonard Roberts
Ettiene Rossouw
and Tax:
134
Mailing Address
PO Box 663
Benoni 1500
South Africa
+27 11 421 8374
+27 11 421 5777
info@frrs.moorestephens.co.za
Anton Ferreira
Bernadine Lombard
Leonard Roberts
leonardr@frrs.moorestephens.co.za
Moore Stephens MO
GEORGE
Mailing Address
PO Box 1195
George, 6530
South Africa
2nd Floor, Church Corner
Corner of Courtenay & Kerk Street
George, 6529
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Piet Otto
Andriëtte Badenhorst
Fanus Truter
+27 (0)44 802 0000
+27 (0)44 802 0100/0101
infogeorge@za-ms.co.za
Heinie de Jager
Kobus Wolmarans
Piet Otto
potto@grg.moorestephens.co.za
Moore Stephens WK Incorporated
HUMANSDORP
Mailing Address
P.O. Box 271
Humansdorp 6300
South Africa
54 Voortrekker Road
Humansdorp 6300
South Africa
Telephone:
Facsimile:
E-mail:
Website:
George Melville
Jo Viviers
International Tax:
+27 (0) 42 295 1107
+27 (0) 42 291 0031
wk@hd.moorestephens.co.za
Johannes Barnard
Jeandré van Zyl
S
Jo Viviers
jviviers@hd.moorestephens.co.za
George Melville
gmelville@hd.moorestephens.co.za
JEFFREYS BAY
15 Oosterland Street
Jeffreys Bay 6330
South Africa
Telephone:
Facsimile:
E-mail:
Website:
George Melville
Jo Viviers
International Tax:
Mailing Address
PO Box 1635
Jeffreys Bay 6330
South Africa
+27 (0) 42 293 4010
+27 (0) 42 293 4022
msjfb@hd.moorestephens.co.za
Jeandré van Zyl
Johannes Barnard
Jo Viviers
jviviers@hd.moorestephens.co.za
George Melville
gmelville@hd.moorestephens.co.za
135
Moore Stephens MWM Inc.
JOHANNESBURG
Mailing Address
P.O. Box 3094
Houghton 2041
South Africa
50 Oxford Road
Parktown
Johannesburg 2193
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Olivier Barbeau
Candice Whitefield
+27 (0) 11 544 0700
+27 (0) 86 567 4135
mail@jhb.moorestephens.co.za
Antoinette Schalekamp
Matthew Visser
Olivier Barbeau
oab@jhb.moorestephens.co.za
Moore Stephens B&W
KIMBERLEY
Mailing Address
P.O. Box 110598
Hadison Park
8306
South Africa
5 Rush Street
Albertynshof
Kimberley, 8301
South Africa
Telephone:
Facsimile:
E-mail:
Andrew Bennie
Adolf Prinsloo
Merwyn Ferreira
Wilna de Villiers
+27 (053) 831 1699
+27 (086) 605 1168
info@nc.moorestephens.co.za
Sindy Pretorius
Johan Pretorius
Servaas Verster
Adolf Prinsloo
adolfp@pta.moorestephens.co.za
Moore Stephens B&W
LICHTENBURG
Mailing Address
P.O. Box 2773
Lichtenburg, 2740
South Africa
Office 3,
71 Church Street
Lichtenburg, 2740
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Merwyn Ferreira
Adolf Prinsloo
Andrew Bennie
Wilna de Villiers
136
+27 (0) 18 632 1772
+27 (0) 86 605 7063
info@nw.moorestephens.co.za
http://southafrica.moorestephens.com/
Lichtenburg.aspx
Sindy Pretorius
Johan Pretorius
Servaas Verster
Merwyn Ferreira
merwynf@nw.moorestephens.co.za
Moore Stephens Pietermaritzburg
PIETERMARITZBURG
Mailing Address
P.O. Box 13774
Cascades, 3202
Pietermaritzburg
South Africa
North View
8 Bush Shrike Close
Victoria Country Club Estate
170 Peter Brown Drive
Montrose, Pietermaritzburg, 3201
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Brett Berriman
Johan Riekert
International Tax:
+27 (0) 33 347 0220
+27 (0) 33 347 0223
info@pmb.moorestephens.co.za
Ryan Thompson
Russell Thomas
Johan Riekert
johanr@pmb.moorestephens.co.za
Brett Berriman
brettb@pmb.moorestephens.co.za
PORT ELIZABETH
Mailing Address
P.O. Box 7560
Newton Park
Port Elizabeth 6055
South Africa
401 Cape Road
Cotswold
Port Elizabeth 6045
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Louw Slabbert
George Friend
and Tax:
+27 (0) 41 365 3521
+27 (0) 41 365 2351
wk@pe.moorestephens.co.za
S
Phillip Kemp
Jason Verwey
George Friend
gfriend@pe.moorestephens.co.za
Moore Stephens B&W
PRETORIA
Mailing Address
P O Box 35847
Menlo Park
0102
South Africa
321 Alpine Way
Lynnwood 0081
Pretoria
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Adolf Prinsloo
Andrew Bennie
Merwyn Ferreira
Wilna de Villiers
and Tax:
+27 (0)12 348 7003
+27 (0)12 348 7090
info@pta.moorestephens.co.za
Sindy Pretorius
Johan Pretorius
Servaas Verster
Adolf Prinsloo
137
Moore Stephens VDA INC
STELLENBOSCH
Mailing Address
P.O. Box 12246
Die Boord 7613
South Africa
Moore Stephens VDA Building
24 Techno Drive
Technopark
Stellenbosch, 7600
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0) 21 880 1718
+27 (0) 21 880 1425
info@stb.moorestephens.co.za
Izak du Plessis
Margeaux Stofberg
Pieter-Louw van der Ahee
George du Preez
Sune van der Merwe
Pieter-Louw van der Ahee
pieter@stb.moorestephens.co.za
Moore Stephens Risk Services (Pty) Ltd.
STELLENBOSCH
Moore Stephens VDA Building
24 Techno Drive
Techno Park
Stellenbosch, 7600
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
P.O. Box 12249
Die Boord
Stellenbosch 7613
South Africa
+27 (0) 21 880 1718
+27 (0) 21 880 1306
info@risk.moorestephens.co.za
Louw van der Merwe
Louw van der Merwe
louwv@risk.moorestephens.co.za
South KoreaGMT+9
See Korea
SpainGMT+1
Moore Stephens Hispania, S.L.
National Umbrella Company
BARCELONA
C/Aribau 153
entlo 1a
08036 Barcelona
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 93 434 40 40
+34 93 434 40 41
info@moorestephens.es
www.moorestephens.es
Jorge Blanquer
jblanquer@moorestephens-addveris.es
138
Spain (CONTINUED)GMT+1
Moore Stephens Hispania, S.L.
National Umbrella Company
MADRID
General Martinez Campos 42
bajo 2a
28010 Madrid
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 91 310 40 46
+34 91 308 34 92
info@moorestephens.es
Fernando Fernández (Chairman)
Cayetano López (Secretary)
Joaquín Fanjul
Manuel Julve
Joan Siurana
Cesar Gregori
Kieran Power
Miguel Lomas Molina
Jorge Blanquer
Moore Stephens Addveris
Auditores Y Consultores S.L.P.
BARCELONA
C/Aribau 153
entlo 1ª
08036 Barcelona
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 93 434 40 40
+34 93 434 40 41
www.moorestephens-addveris.es
S
Josep Ribó
Higini Baiges
Joan Siurana
Jorge Blanquer
Pere Saumoy
Jorge Blanquer
Moore Stephens AMS, S.L.
BILBAO
C\Cardenal Gardoqui 9,
pral. izqda
48008 Bilbao (Bizkaia)
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 94 443 66 00
+34 94 410 38 79
ams@grupoams.com
www.moorestephensams.com
Javier Arzuaga Souto (Managing Daniel Gago Peromingo
Maria Carmen Iñarra Muñoz
Partner)
Francisco José Espinosa Barro
Begoña Méndez Garmendia
139
LOGROÑO
Avida. Republica Argentina
4 entreplanta B
26002 Logroño
(La Rioja)
Spain
Telephone:
Website:
+34 941 100 240
José Maria Gómez Aguilar
VITORIA
Jose Joaquin Landázuri
15-1°-izda
01008 Vitoria
Alava
Spain
Telephone:
Website:
+34 945 03 48 21
Ignacio Barturen Fernandez
Moore Stephens Iberica de Auditoria, S.L.,
MADRID
General Martínez Campos
42, bajo 2ª
28010 Madrid
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 91 310 40 46
+34 91 308 34 92
auditores@msmadrid.com
www.msmadrid.com
Pablo Fernández
Fernando Fernández Ripoll
Mario Ovejero
Ana Romillo
Fernando Fernández
Francisco Martínez
Carmen Martínez
Cayetano López
International Tax:
Cayetano López
cayetano.lopez@msmadrid.com
Pablo Fernández
pablo.fernandez@msmadrid.com
Moore Stephens Iberica de Auditoria, S.L.,
CANARY ISLANDS
Alejandro Hidalgo 3, 305
35005 Las Palmas de Gran Canaria
Spain
Telephone:
Facsimile:
E-mail:
+34 617359124
+34 91 319 17 36
isabel.fernandez@grupofes.com
Isabel Fernandez
isabel.fernandez@grupofes.com
140
Moore Stephens SP SL
MARBELLA
Marqués del Duero, 76
3ªD – 29670
San Pedro de Alcántara
Marbella
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 952 799 413
+34 952 782 794
kieran@moorestephenssp.es
www.moorestephenssp.es
Kieran Power
Carlos Cabrera Blanco
Kieran Power
Moore Stephens Fidelitas Auditores, S.L.
OVIEDO
Pelayo, 4 - 2ª planta (Edificio La
Jirafa)
33003 Oviedo
Asturias
Spain
Telephone:
Facsimile:
E-mail:
Website:
Joaquín Fanjul
Antonio Alonso Sanz
+34 985 22 75 15
+34 985 22 00 81
auditores@moorestephens-fidelitas.com
www.moorestephens-fidelitas.com
Sandra Alonso Díaz
José Luis Canteli Díaz
S
Moore Stephens Ibergrup, S.A.P.
VALENCIA
Poeta Querol Nº 9-1ª
46002 Valencia
Spain
Telephone:
Facsimile:
E-mail:
Website:
Pablo Acha
Cesar Gregori
Francisco J. Calvet
Javier Calvet Garcia
+34 96 384 31 61
+34 96 385 13 26
administracion@msib.es
www.moorestephensibergrup.es
Celestino Aparicio
Nicolás Pérez Haba
Carlos Hernández de Alba
Arantza Giner Inchausti
141
Moore Stephens Ibergrup, S.A.P.
PALMA DE MALLORCA
Calle Monsenyor Palmer, 2, 4L
0701 4 Palma de Mallorca
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 971 763 844
+34 971 760 626
baleares@msib.es
www.moorestephensibergrup.es
Francisco Diaz
Moore Stephens JMC, S.L.
SEVILLA
C/Caños de Carmona, no. 9 - 4ºA
41003 Sevilla
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 954 213 772
+34 957 496 189
info@moorestephensjmc.com
José María Del Cid
Jesús Hernández Gil
Salvador Picossi Ramírez
Felipe Rivera Porras
Juan Manuel Garrido Martin
Miguel Lomas Molina
Offices also in Malaga and Granada
CORDOBA
C/Córdoba de Veracruz, No. 5-7º 1
14008 Córdoba
Spain
Telephone:
E-mail:
+34 957 498 569
mlomas@moorestephensjmc.com
Miguel Lomas Molina
GRANADA
C/Marqués de Mondejar, No. 4
Epita. A y B
18005 Granada
Spain
Telephone:
E-mail:
Jesús Hernández Gil
142
+34 958 536 125
jhernandez@moorestephensjmc.com
Moore Stephens LP, S.L.
ZARAGOZA
Fernando el Católico
11 ent. Izda.
50006 Zaragoza
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 976 56 24 43
+34 976 56 34 77
lombapinilla@arasociados.com
www.mszaragoza.com
José Luis Valero
Andrés Fuertes
Pedro Lomba
Mª Pilar Pinilla
Manuel Julve
Moore Stephens LP, S.L.
PAMPLONA
Conde Rodezno, 1 entreplanta
31004 Pamplona
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 948 29 14 63
+34 948 29 08 31
jredin@anadeconsultoria.com
www.mszaragoza.com
Jon Ander Redín
Sri LankaGMT+5.5
S
SwedenGMT+1
Moore Stephens KLN AB
GOTHENBURG
Lilla Bommen 4 A
SE-411 04
Gothenburg
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)31 739 1300
+46 (0)31 739 1301
info@klnrevision.se
www.moorestephens.se
Carl Magnus Kollberg
Ulf Lindesson
Flemming Nilausen
Monica Lassarev
Flemming Nilausen
flemming.nilausen@moorestephens.se
Carl Magnus Kollberg
cmk@moorestephens.se
International Tax:
Offices in Gothenburg and Uddevalla
143
Sweden (CONTINUED)GMT+1
Moore Stephens Ranby AB
GOTHENBURG
Mailing Address
Box 31028
SE-400 32 Gothenburg
Sweden
Första Långgatan 30
SE-400 32 Gothenburg
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)31 722 42 00
+46 (0)31 722 42 01
info@moorestephens.se
Patrik Löwenadler
Jan Redig
Reino Svärdh
Magnus Westlindh
Emil Berglund
Anders Gustavsson
Björn Hedström
Jan-Erik Johansson
Niklas Larsson
International Tax:
Niklas Larsson
niklas.larsson@moorestephens.se
Björn Hedström
bjorn.hedstrom@moorestephens.se
Offices in Gothenburg, Kungälv and Stenungsund
Moore Stephens Malmö AB
MALMÖ
Kattsundsgatan 27
SE-203 11 Malmö
Sweden
Telephone:
Facsimile:
E-mail:
Website:
Patrik Andersson
Lars Norberg
144
Mailing Address
Box 4051
SE-203 11 Malmö
Sweden
+46 (0)40 102660
+46 (0)40 129150
malmo@moorestephens.se
Johan Kling
Martin Johnsson
Patrik Andersson
patrik.andersson@moorestephens.se
Sweden (CONTINUED)GMT+1
Moore Stephens Allegretto AB
STOCKHOLM
Mailing Address
P.O. Box 38120
10064 Stockholm
Sweden
Ringvägen 100
PO Box 38120
100 64 Stockholm
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)8 644 18 00
+46 (0)8 644 98 99
info@moorestephens.se
Peter Johansson
Kerstin Norlin
Ann-Christine Skyttberg
Eva Stein
P.O. Wennerlund
Barbro Wikman
Roland Brehme
Lars Erik Engberg
Anders Ericsson
Sture Eriksson
Jan Gustafsson
Lena Gustavsson
Eva Stein
eva.stein@allegretto.se
SwitzerlandGMT+1
Moore Stephens Switzerland Association
GENEVA
Mailing Address
P.O. Box 90
1211 Geneva 20
Switzerland
23, avenue de France
1202 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 97
switzerland@moorestephens.ch
www.moorestephens.ch
Jacques Grossen (Chairman and
Country Co-ordinator)
Déborah Dépraz (Technical Coordinator)
S
Anton Müller (Treasurer)
Marco Moscatelli (Secretary)
Acklin & Keusch AG
AARAU
Rössligutstrasse 2
CH-5001 Aarau
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 62 836 20 60
+41 (0) 62 836 20 61
thomas.acklin@acklinkeusch.ch
www.acklinkeusch.ch
Thomas Acklin WP
and Tax:
Thomas Acklin WP
145
Switzerland (CONTINUED)GMT+1
Moore Stephens Refidar S.A.
GENEVA
Mailing Address
P.O. Box 90
1211 Geneva 20
Switzerland
23, avenue de France
1202 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Dalmazio Lolli
Marco Moscatelli
and Tax:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 97
geneva@moorestephens.ch
Jacques Grossen
Alexandre Perrin
Jacques Grossen
jacques.grossen@moorestephens.ch
Ilex FiduTrust SA
GENEVA
Mailing Address
P.O. Box 3338
1211 Geneva 3
Switzerland
6, place des Eaux-Vives
1207 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 22 849 83 40
+41 (0) 22 786 18 46
info@ilex.ch
www.ilex.ch
Kaloyan Stoyanov
and Tax:
Kaloyan Stoyanov
ks@ilex.ch
CRC Cabinet de Révision & Conseil SA
GENEVA
Mailing Address
P.O. Box 3444
1211 Geneva 3
Switzerland
6, place des Eaux-Vives
7207 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Raj Nair FCA
Samuel Zufferey
146
+41 (0) 22 707 49 50
+41 (0) 22 707 49 58
info@auditcrc.com
www.auditcrc.com
Alberto Imondi
Raj Nair FCA
rn@auditcrc.com
LAUSANNE
Rue du Lion-d’Or 4
Case postale 6179
1002 Lausanne
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 98
lausanne@moorestephens.ch
Jacques Grossen
Laurent Rigoli
International Tax:
Yanick Platel
Laurent Rigoli
laurent.rigoli@moorestephens.ch
Jacques Grossen
ILEX Fiduciaire SA
LAUSANNE
Mailing Address
P.O. Box 6547
1002 Lausanne
Switzerland
Rue du Midi 18
1003 Lausanne
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 21 349 10 00
+41 (0) 21 349 10 01
lausanne@ilexfidu.ch
www.ilex.ch
Samuel Zufferey
and Tax:
Cédric Briand
S
Samuel Zufferey
szu@ilexfidu.ch
Moore Stephens Luzern AG
LUCERNE
Obergrundstrasse 61
CH-6003 Luzern
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Urs Manetsch
Nino Iuliano
and Tax:
+41 (0)41 555 05 55
+41 (0)41 555 05 56
info@msluzern.ch
www.msluzern.ch
Manuela Müller
Gennaro Pannone
Urs Manetsch
urs.manetsch@msluzern.ch
147
Studio Giuseppe Ferrari S.A.
Revisioni e consulenze aziendali
LUGANO
Viale St. Franscini 20
Casella Postale 5967
6901 Lugano
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 91 923 78 09
+41 (0) 91 923 22 88
giuseppeferrari@bluewin.ch
Giuseppe Ferrari
NYON
Place Bel-Air 5
Case postale 1347
1260 Nyon 1
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 99
nyon@moorestephens.ch
Jacques Grossen
Grégoire Etienne
International Tax:
Tony Lerch
Déborah Dépraz
Jacques Grossen
Grégoire Etienne
gregoire.etienne@moorestephens.ch
Dr. Rietmann & Partner AG
ST GALLEN
Vadianstrasse 44
CH-9001
St Gallen
Switzerland
Telephone:
Facsimile:
E-mail:
Walter Schwander
Marcel Metzler
Kurt Kränzlin
International Tax:
148
+41 (0) 71 221 10 50
+41 (0) 71 221 10 51
info@rietmann-partner.ch
Tsering D. Zora
Michael Schwander
Tsering D. Zora
tsering.zora@rietmann-partner.ch
Kurt Kränzlin
kurt.kraenzlin@rietmann-partner.ch
Moore Stephens Expert (Zurich) AG
ZURICH
Mailing Address
Europastrasse 18
8152 Glattbrugg
Switzerland
Usteristrasse 11
CH-8001 Zurich
Switzerland
Telephone:
E-mail:
Website:
+41 77 443 68 66
csuter@msexpertzurich.ch
www.msexpertzurich.ch
Claudia Suter
Monique B. Huber
Claudia Suter
Audit services.
Refidar Moore Stephens AG
ZURICH
Europastrasse 18
CH-8152 Glattbrugg
Zurich
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 44 828 18 18
+41 (0) 44 828 18 80
info@ms-zurich.com
www.ms-zurich.com / http://
zurichmoorestephens.com
Hélène Staudt
Beat Lattmann
Fortunat Sigrist
S
Hélène Staudt
hstaudt@ms-zurich.com
Tax and fiduciary services.
Moore Stephens Zug AG
ZUG
Alpenstrasse 15
P. O. Box 4853
CH-6304 Zug
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Anton Müller
Ivano Castagna
International Tax:
+41 (0) 41 729 42 42
+41 (0) 41 729 42 29
info@mszug.ch
www.mszug.ch
Guido Migliaretti
Ivano Castagna
ivano.castagna@mszug.ch
Anton Müller
anton.mueller@mszug.ch
149
Taiwan (ROC)GMT+8
Tiaoho & Co.
TAIPEI
5/F., No.53, Nanjing East Road
Sec.2, 10457 Taipei
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (2) 2562 9889
+886 (2) 2581 5955
service@moorestephens.com.tw
www.moorestephens.com.tw
Alex Kuo
International Tax:
Ivy Lin
Alex Kuo
alex@moorestephens.com.tw
Michael Kao
mike_kao@moorestephens.com.tw
Tiaoho & Co.
KAOHSIUNG
21 F/1
91 Chung Shan 2nd Road
Kaohsiung
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (7) 332 2003
+886 (7) 335 3691
service07@moorestephens.com.tw
Jackson C.J. Jwo
Angela Chuang
Tiaoho & Co.
TAICHUNG
21F.-1, No.186, Sec.2
Taiwan Blvd., West Dist.,
Taichung City 403
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
John Chen
150
+886 (4) 23269926
+886 (4) 23289229
service04@moorestephens.com.tw
Matthew Chang
ThailandGMT+7
Moore Stephens Dia Sevi Ltd
BANGKOK
8/4 Floor 1, 2nd
Soi Viphavadee 44 (Amornphan 4)
Viphavadee-Rangsit Road
Lardyao, Chatuchak
Bangkok 10900
Thailand
Telephone:
Facsimile:
E-mail:
Website:
+66 (2) 9413584-5/9413656-7
+66 (2) 9413658
pitisevi@cscoms.com / secretary@pitisevi.
com
http://www.msapl.com/
Chaovana Viwatpanachati
Pana Viwatpanachati
Suvimol Kittayakiern
and Tax:
and Tax:
Vilairat Rojnucharin
Wanpen Unrun
Chaovana Viwatpanachati
chaovana.v@pitisevi.com
Pana Viwatpanachati
pana_v@pitisevi.com
Moore Stephens Dia Sevi Ltd
BANGKOK
316/32 Sukhumvit 22
Klongtoey
Bangkok 10110
Thailand
Telephone:
Facsimile:
Website:
+66 (2) 3325126-9/3115520
+66 (2) 3115567
http://asiapacific.moorestephens.com
T
TunisiaGMT+1
Moore Stephens Jelil Bouraoui & Co
TUNIS
92 Ave Jugurtha
Mutuelleville
Tunis
1002
Tunisia
Telephone:
Facsimile:
E-mail:
Website:
+216 (71) 798 100
+216 (71) 787 820
j.bouraoui@moorestephens.com.tn
www.moore-jbco.com
Jelil Bouraoui
and Tax:
Jelil Bouraoui
151
TurkeyGMT+2
Moore Stephens Turkey
MBK Bağimsiz Denetim ve SMMM A.Ş.
Headquarters
ISTANBUL
Siddiklar Plaza
Halk Sokak No: 56 Kat: 7
34742 Kozyatagi
Istanbul
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (216) 368 24 24
+90 (216) 368 24 45
mbk@moorestephens.com.tr
www.moorestephens.com.tr
Serkan Yilmaz
Ümmiye Aytaş Kösoğlu
Ahmet Öztamur
Kenan Avci
Burak Onur
Erkan Kahraman
Idil Mumcuoğlu
Burak Onur
burak.onur@moorestephens.com.tr
Kenan Avci
kenan.avci@moorestephens.com.tr
ANKARA
Armada İş Merkezi
Beştepe Mahallesi Dumlupınar
Belvin
No:6 A:Blok K:12
Bölüm 1233 Yenimahalle
Ankara
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (312) 235 63 10
+90 (312) 295 62 00
ORDU
Zaferi Milli Mahallesi
Sitkican Caddesi
No:55 Ordu
Turkey
Telephone:
Facsimile:
E-mail:
Website:
152
+90 (452) 223 10 23
+90 (452) 223 10 23
UkraineGMT+2
Moore Stephens
KIEV
3rd Floor
Administrative Building G
67 Peremogy Avenue
Kiev, 03062
Ukraine
Telephone:
Facsimile:
E-mail:
Website:
+380 (44) 491 82 28
+380 (44) 206 10 30
office@yakovlev.com.ua
www.yakovlev.com.ua
Alexander Yakovlev
Alexander Yakovlev
alexander@yakovlev.com.ua
Moore Stephens Ukraine
ODESSA
Office 16
39/1 Uspenskaya Street
Odessa 65014
Ukraine
Telephone:
Facsimile:
E-mail:
+380 (48) 7773672
+380 (482) 349335
ukraine@moorestephens.com.ua
Pavel Lavsky
Pavel Lavsky
pavel.lavsky@moorestephens.com.ua
See also Moore Stephens CIS Limited in London, UK.
United Arab EmiratesGMT+4
Moore Stephens
DUBAI
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Telephone:
Facsimile:
E-mail:
Website:
John Adcock
Farad Kersi Lakdawala
Mailing Address
P.O. Box 28817
Dubai
+971 (4) 282 0811/0783
+971 (4) 282 0812
stephenz@eim.ae
Nandakumar Ankarath
Abdul Aziz Abdullah Mohammad
Bukhatir
John Adcock (Dubai and Muscat)
For services in other emirates of U.A.E., contact Dubai office
153
T
U
United Arab Emirates (CONTINUED)GMT+4
Moore Stephens
ABU DHABI
Courier Address
Suite M 07
Blue Tower Building
Block B
Abu Dhabi
Mailing Address
P.O. Box 110238
Abu Dhabi
Telephone:
Facsimile:
E-mail:
+971 (2) 642 90 66
+971 (2) 642 90 65
msadh@emirates.net.ae
Moore Stephens
JEBEL ALI
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 61429
Jebel Ali Free Zone
Dubai
Telephone:
Facsimile:
E-mail:
Website:
+971 (4) 881 7565/811 6809
+971 (4) 881 7626/881 9504
msdubai@eim.ae
Moore Stephens
SHARJAH
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 8537
Sharjah Airport International
Free Zone
Sharjah
Telephone:
Facsimile:
E-mail:
Website:
+971 (4) 282 0811/(6) 557 0794
+971 (4) 282 0812
msdubai@eim.ae
154
United KingdomGMT
Moore Stephens LLP
LONDON
London
EC1A 4AB
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)20 7334 9191
+44 (0)20 7248 3408
postmaster@moorestephens.com
www.moorestephens.co.uk
Paul Latarche
Marty Lau
Steven Levine
Merryck Lowe
Anton Luck
Chris Malacrida
Ian McBane
Richard Moore
Ian Murphy
Robert Noye-Allen
Patricia Osborne
Philip Parr
Kevin Phillips
Andrew Potts
Jon Randall
Omar Ripon
Kelly Sheppard
Michael Simms
Gill Smith
James Springham
Ian Staunton
Paul Stockton
David Sweet
Mike Tovey
James Walsh
Tom Ward
Nick Warner
Valerie Watson
Tim West
Steve Wheeler
Steve Williams
Richard Willis
Jeremy Willmont
Katharine Wolstenholme
Vincent Wood
Geoffrey Woodhouse
Tim Woodward
Joanne Allen
Dominic Arnold
Mark Ayres
Alex Barnes
Lorraine Bay
Simon Baylis
Nick Bennett
Susan Bill
Adrian Brook
Michael Butler
David Chopping
Philip Clark
Paul Clark
Debbie Clarke
Mike Cooper
Stephen Corrall
Philip Cowan
Martin Daniel
David Edison
Timothy Fussell
Andrew Gallagher
Simon Gallagher
Andrew Galli
Ian Gardner
Richard Greiner
Eyad Hamouieh
Michael Hathorn
Matthew Hayes
Mark Henderson
Sarah Hillary
Lauren Holbrook
Caroline Holmes
Stephen Humphreys
Gareth Jones
Jacquelyn Kimber
Michael Kotsapas
Mark Lamb
U
Richard Moore
Philip Parr
philip.parr@moorestephens.com
Gill Smith
gill.smith@moorestephens.com
DX: 15 London/Chancery Lane
155
United Kingdom (CONTINUED)GMT
Moore Stephens UK Limited
(Executive Office)
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 20 7334 9191
+44 (0) 20 7248 3408
nick.hilton@moorestephens.com
Nicholas Hilton (Executive
Director)
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
+44 (0) 20 7334 9191
+44 (0) 20 7651 1991
www.bintelligent.co.uk
Andrew Galli
Paul Latarche
Simon Lamb
Katharine Wolstenholme
David Edison
David Sweet
Omar Ripon
Snow Hill Trustees Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
Richard Moore
156
+44 (0) 20 7334 9191
+44 (0) 20 7334 7973
susan.johnson@moorestephens.com
Robin Worby
Moore Stephens CIS Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
+44 (0)20 7334 9191
+44 (0)20 7651 1545
Gavin Stoddart
Elena Tikhnenko
DX: 15 London/Chancery Lane
Moore Stephens
BATH
30 Gay Street
Bath
BA1 2PA
Telephone:
Facsimile:
E-mail:
Website:
Andrew Vince
Mark Burnett
+44 (0)1225 486100
+44 (0)1225 448198
bath@moorestephens.com
Robert Branch
Daniel Slocombe
Robert Branch
robert.branch@moorestephens.com
Moore Stephens Chartered Financial Planners
BATH
The Coach House
Kelston Park
Bath
BA1 9AE
Telephone:
Facsimile:
E-mail:
Website:
Adrian McCabe
David Freke
U
+44 (0) 1225 788088
+44 (0) 1225 788070
enquiries@moorestephenscfp.com
www.moorestephenscfp.com
Huw Powell
Adrian McCabe
adrian.mccabe@moorestephenscfp.com
157
Moore Stephens (NI) LLP
BELFAST
Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Northern Ireland
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 9032 9481
+44 (0) 28 9043 9185
po@msca.co.uk
www.moorestephens.co.uk/ni
Rosemary Peters Gallagher OBE
Nigel Thompson
Mervyn Dolan
rpetersg@msca.co.uk
Moore Stephens LLP
BIRMINGHAM
35 Calthorpe Road
Edgbaston
Birmingham
West Midlands
B15 1TS
Telephone:
E-mail:
Website:
+44 (0)121 454 4141
suk.aulak@moorestephens.com
Suk Aulak
Paul Fenner
Nick Simkins
International Tax:
Suk Aulak
Ross Northall
ross.northall@moorestephens.com
Moore Stephens LLP - Restructuring & insolvency
BIRMINGHAM
35 Calthorpe Road
Edgbaston
Birmingham
West Midlands
B15 1TS
Telephone:
E-mail:
Website:
Steve Ramsbottom
158
+44 0121 454 4141
steve.ramsbottom@moorestephens.com
Moore Stephens
BRISTOL
One Redcliff Street
Bristol
BS1 6TP
Telephone:
E-mail:
Website:
+44 (0) 117 980 6120
bristol.office@moorestephens.com
Andrew Vince
Mark Burnett
Robert Branch
Daniel Slocombe
Robert Branch
Moore Stephens LLP
Restructuring & Insolvency
BRISTOL
One Redcliff Street
Bristol
BS1 6NP
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 117 922 5522
+44 (0) 117 925 7120
Steve Ramsbottom
Moore Stephens LLP
CHATHAM
Victory House
Quayside
Chatham Maritime
Kent, ME4 4QU
Telephone:
Facsimile:
E-mail:
Website:
U
+44 (0) 1634 895100
+44 (0) 1634 895101
david.elliott@moorestephens.com
David Elliott
159
Moore Stephens (South) LLP
CHICHESTER
City Gates
2-4 Southgate
Chichester
West Sussex
PO19 8DJ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1243 531600
+44 (0) 1243 520637
chichester@moorestephens.com
www.moorestephens.co.uk/south
Graham Francis
Louise Hastings
Andrew Henshaw
Mike Wakeford
Andrea Wulff
International Tax:
Andrew Henshaw
andrew.henshaw@moorestephens.com
Mike Wakeford
mike.wakeford@moorestephens.com
COLERAINE
32 Lodge Road
Coleraine
County Londonderry
Northern Ireland
BT52 1NB
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 7035 2171
+44 (0) 28 7035 8419
po@msca.co.uk
Steven Lindsay
International Tax:
160
Nigel Thompson
Hilary Farrell
Steven Lindsay (Derry ~ Londonderry)
slindsay@msca.co.uk
Nigel Thompson
nthompson@msca.co.uk
Moore Stephens
CORBY
Oakley House
Headway Business Park
3 Saxon Way West
Corby, NN18 9EZ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)1536 461900
+44 (0)1536 461100
post.corby@moorestephens.com
www.moorestephens.co.uk/eastmidlands
Nicholas Bairstow
Adrian Urquhart
Andrew Page
Peter Simons
Adrian Urquhart
adrian.urquhart@moorestephens.com
Peter Simons
peter.simons@moorestephens.com
Simon Reid
simon.reid@moorestephens.com
Moore Stephens Financial Services (East Midlands) Limited
CORBY
Oakley House
Headway Business Park
3 Saxon Way West
Corby, NN18 9EZ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1536 462700
+44 (0) 1536 462701
enquiry@msfs.co.uk
www.msfs.co.uk
Jon Telford (Managing Director)
Jon Telford
jon.telford@msfs.co.uk
U
Office also at Peterborough
DERRY ~ LONDONDERRY
21/23 Clarendon Street
Derry~Londonderry
Northern Ireland
BT48 7EP
Telephone:
Facsimile:
E-mail:
Website:
John Love
John Bradley
+44 (0) 28 7126 1020
+44 (0) 28 7136 0005
po@msca.co.uk
http://www.moorestephens.co.uk/msca
Steven Lindsay
Steven Lindsay
slindsay@msca.co.uk
161
Scott-Moncrieff
EDINBURGH
Exchange Place 3
Semple Street
Edinburgh
Scotland
EH3 8BL
Telephone:
Facsimile:
E-mail:
Website:
Nick Bennett
Chris Brown
Scott Craig
Gillian Donald
Mike Harkness
Robert Mackenzie
International Tax:
+44 (0)131 473 3599
+44 (0)131 473 3535
edin@moorestephens.com
www.scott-moncrieff.com
Gareth Magee
Paul Renz
Wemyss Stewart
Morag Watson
Gary Devlin
Gareth Magee
gareth.magee@moorestephens.com
Paul Renz
paul.renz@moorestephens.com
Moore Stephens
ENFIELD
Nicholas House
River Front
Enfield
Middlesex
EN1 3FG
Telephone:
Facsimile:
E-mail:
Website:
David Anderson
Robin Worby
International Tax:
162
+44 (0) 208 366 4331
+44 (0) 208 367 8246
david.anderson@moorestephens.com
Francis Corbishley
David Anderson
Robin Worby
robin.worby@moorestephens.com
Scott-Moncrieff
GLASGOW
25 Bothwell Street
Glasgow
Scotland
G2 6NL
Telephone:
Facsimile:
E-mail:
Website:
David Boyd
Bernadette Higgins
Stewart MacDonald
Mark McRae
International Tax:
+44 (0) 141 567 4599
+44 (0) 141 567 4535
glas@moorestephens.com
Pamela Coyne
Marc Shenken
Allison Gibson
Gareth Magee
gareth.magee@moorestephens.com
Paul Renz
paul.renz@moorestephens.com
Moore Stephens (Guildford) LLP
GUILDFORD
Priory House
Pilgrims Court
Sydenham Road
Guildford
Surrey, GU1 3RX
Telephone:
Facsimile:
E-mail:
Website:
Chris Goodwin
International Tax:
+44 (0)1483 538881
+44 (0)1483 537331
chris.goodwin@moorestephens.com
Danielle Griffin
U
Chris Goodwin
chris.goodwin@moorestephens.com
Danielle Griffin
danielle.griffin@moorestephens.com
Scott-Moncrieff
INVERNESS
10 Ardross Street
Inverness
Scotland
IV3 5NS
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)1463 701940
+44 (0)1463 232205
mhairi.callander@moorestephens.com
Mhairi Callander
Mhairi Callander
mhairi.callander@scott-moncrieff.com
163
ISLE OF WIGHT
9 St John’s Place
Newport
Isle of Wight
PO30 1LH
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1983 825000
+44 (0) 1983 822933
newport@moorestephens.com
Sue Lucas
Kevin Cooper
and Tax:
Esme Shakeshaft
Sue Lucas
sue.lucas@moorestephens.com
LARNE
3 High Street
Larne
County Antrim
Northern Ireland
BT40 1JN
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 2827 2698
+44 (0) 28 2827 7882
po@msca.co.uk
William Henry
Moore Stephens LLP
LEICESTER
1st Floor
Gateway House
Grove Business Park
Enderby
Leicester
LE19 1SY
Telephone:
E-mail:
Website:
Suk Aulak
International Tax:
164
+44 (0) 116 247 1393
Ross Northall
Suk Aulak (Birmingham)
Ross Northall
LIMAVADY
Unit B, 2 Fleming Way
Limavady
County Londonderry
Northern Ireland
BT49 0FB
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 7772 2189
+44 (0) 28 7772 2268
po@msca.co.uk
William Henry
Moore Stephens (North West) LLP
LIVERPOOL
110-114 Duke Street
Liverpool
L1 5AG
Telephone:
Facsimile:
E-mail:
Website:
Brian McGain
Keith Miller
+44 (0) 151 703 1080
+44 (0) 151 703 1085
mail@msnorthwest.co.uk
Mark Platt
Simon McGain
Brian McGain
brian.mcgain@msnorthwest.co.uk
Brian McGain
Office also in Widnes
Moore Stephens (North West) LLP
MANCHESTER
U
Centurion House
129 Deansgate
Manchester
M3 3WR
Telephone:
Facsimile:
E-mail:
Website:
Keith Miller
Keiron Kelly
+44 (0)161 832 4281
+44 (0)161 834 5264
info@msnorthwest.co.uk
Andrew McGain
Brian McGain
Keiron Kelly
k.kelly@msnorthwest.co.uk
165
Moore Stephens LLP
NORTHAMPTON
Cheviot House
53 Sheep Street
Northampton
NN1 2NE
Telephone:
E-mail:
Website:
Suk Aulak
International Tax:
+44 01604 639257
Ross Northall
Suk Aulak (Birmingham)
Ross Northall
Moore Stephens
PETERBOROUGH
Rutland House
Minerva Business Park
Lynch Wood
Peterborough PE2 6PZ
Telephone:
Facsimile:
E-mail:
Website:
Dickon Sandbach
Mick Lumsden
Andy Hancock
Carolyn Rossiter
166
+44 (0) 1733 397300
+44 (0) 1733 397349
post.peterborough@moorestephens.com
www.moorestephens.co.uk/eastmidlands
Richard Thurlow
Geoff Norman
Mohamed Mavani
Jon Telford (Partner - Financial
Services)
Dickon Sandbach
dickon.sandbach@moorestephens.com
Carolyn Rossiter
carolyn.rossiter@moorestephens.com
Denise Watson
denise.watson@moorestephens.com
SALISBURY
33 The Clarendon Centre
Salisbury Business Park
Dairy Meadow Lane
Salisbury
Wiltshire, SP1 2TJ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)1722 335182
+44 (0)1722 412154
salisbury@moorestephens.com
Andrew Coldwell
Robert Newman
Peter Richardson (Associate)
International Tax:
Jonathan Green
Robert Macdonald (Associate)
Andrew Williams
Robert Newman
robert.newman@moorestephens.com
Peter Richardson
peter.richardson@moorestephens.com
Moore Stephens
SCARBOROUGH
12/13 Alma Square
Scarborough
North Yorkshire
YO11 1JU
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1723 360361
+44 (0) 1723 500564
scarborough@moorestephens.com
Stephen Watson
and Tax:
Stephen Watson
stephen.watson@moorestephens.com
U
DX: 61836 Scarborough 1
Offices also in Kirkbymoorside and Pickering
SOUTHAMPTON
The French Quarter
114 High Street
Southampton
SO14 2AA
Telephone:
Facsimile:
E-mail:
Website:
Andrew Coldwell
Stuart Datlen
International Tax:
+44 (0)23 8033 0116
+44 (0)23 8033 8674
southampton@moorestephens.com
Andrew Stevens
Peter Richardson (Associate)
Peter Richardson (Salisbury)
167
Moore Stephens LLP - Restructuring & insolvency
SOUTHAMPTON
The French Quarter
114 High Street
Southampton
SO14 2AA
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)23 8033 0116
+44 (0)23 8033 8674
duncan.swift@moorestephens.com
Duncan Swift
Moore Stephens
STEVENAGE
First Floor
73-75 High Street
Stevenage
Hertfordshire
SG1 3HR
Telephone:
E-mail:
Website:
+44 01438 741147
mark.stevens@moorestephens.com
David Anderson
Francis Corbishley
International Tax:
Mark Stevens
Robin Worby
David Anderson
Robin Worby
Moore Stephens
STOKE ON TRENT
6 Ridge House, Ridgehouse Drive
Festival Park, Stoke on Trent
Staffordshire
ST1 5TL
Telephone:
Facsimile:
E-mail:
Website:
Mustafa Abdulali
Neil Dingley
168
+44 (0)1782 201120
+44 (0)1782 201599
john.clough@moorestephens.com
Mark Morris
Ashley Conway
Ashley Conway
ashley.conway@moorestephens.com
Moore Stephens LLP
THAMES VALLEY
58 Queens Road
Reading
Berkshire
RG1 4RP
Telephone:
E-mail:
Website:
+44 (0)118 952 4700
miles.boorman@moorestephens.com
Kevin Voller
David Wright
Miles Hewitt-Boorman
Mike McAllister
Neil Tustian
International Tax:
Miles Hewitt-Boorman
miles.boorman@moorestephens.com
Kevin Voller
kevin.voller@moorestephens.com
Moore Stephens LLP
WATFORD
Suite 17, Building 6
Croxley Green Business Park
Hatters Lane
Watford
Hertfordshire
WD18 8YH
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1923 236622
+44 (0) 1923 245660
michael.finch@moorestephens.com
Mike Finch
United States of AmericaGMT-5/10
Moore Stephens North America, Inc
Executive Office
MINNEAPOLIS
2501 Wayzata Boulevard
Minneapolis
Minnesota 55405
U.S.A.
Telephone:
E-mail:
+1 952 250 6937
theteam@msnainc.org
Tony Szczepaniak
tszczepaniak@msnainc.org
169
U
United States of America (CONTINUED)GMT-5/10
Elliott Davis Decosimo
ATLANTA
Overlook II - Suite 350
2839 Paces Ferry Road SE
Atlanta
Georgia 30339
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 770 980 9394
+1 770 980 9230
elliottdavis@elliottdavis.com
www.elliottdavis.com
James S. Jackson
International Tax:
International Tax:
Patrick Terry
James S. Jackson
james.jackson@elliottdavis.com
Kay Biscopink (Int Prac Leader Asia)
kay.bicopink@elliottdavis.com
Eric Schmid (Europe)
eric.schmid@elliottdavis.com
Moore Stephens Tiller, LLC
ATLANTA
780 Johnson Ferry Road
Suite 325
Atlanta
Georgia 30342
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Marcus G. Dowling
Cary M. Flewellyn
Barry E. Fruchter
170
+1 (404) 256-1606
+1 (404) 255-6114
mdowling@mstiller.com
www.mstiller.com
Rose Keller
William C. Lankford Jr.
Douglas D. Taylor
Marcus G. Dowling
AUGUSTA
One Tenth Street
Suite 400
Augusta
Georgia 30903
U.S.A.
Telephone:
E-mail:
Website:
+1 706 722 9090
Deron Stancil
International Tax:
International Tax:
William H. Woodward
William H. Woodward
bill.woodward@elliotdavis.com
G.T. Reilly & Company
BOSTON
424 Adams Street
Milton
Massachusetts 02186-4358
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (617) 696-8900
+1 (617) 698-1803
aps@gtreilly.com
www.gtreilly.com
Frank T. Ardito
Giuseppe (Joe) Femia
William B Ford
Charles S. Kennedy Jr.
David J. Keyo Jr. (Managing
Director)
International Tax:
Linda J. Kramer
Carol A. Magyar
Thomas J. O’Connor
Anthony P. Smeriglio
U
Anthony P. Smeriglio
aps@gtreilly.com
Charles S. Kennedy Jr.
csk@gtreilly.com
171
DiCicco, Gulman & Co LLP
BOSTON
150 Presidential Way
Suite 510
Woburn
Massachusetts 01801
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (781) 937 5300
+1 (781) 937 5100
info@dgccpa.com
www.dgccpa.com
Donald A. Greenhalgh
Richard Gulman
Stephen Minson
Erica Nadeau
Joel Rothenberg
George D. Shaw
David M. Sullivan
Kim Train
Donald J. Troy
Laurie J. Austin
Laura K. Barooshian
Cheryl Burke
Steve Colella
Chad DaGraca
Leonard N. DiCicco Jr.
Jonathan Farrell
Jody Goldman
Robin Gorski
International Tax:
Cheryl Burke
cburke@dgccpa.com
Laurie J. Austin
laustin@dgccpa.com
BRUNSWICK
1612 Newcastle Street
Suite 200
Brunswick
Georgia 31520
U.S.A.
Telephone:
Facsimile:
Website:
Angela L. Heys
Charles M. Martin
172
+1 (912) 265-1750
+1 (912) 264-4976
www.mstiller.com
Christopher B. Thomas
Marcus G. Dowling
Holthouse Carlin & Van Trigt LLP
CAMARILLO
400 W. Ventura Blvd.
Suite 250
Camarillo
California 93010
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (805) 374-8555
+1 (805) 413-1749
billw@hcvt.com
www.hcvt.com
William L. Warburton
John R. Lilly
Rebecca Gibb
and Tax:
Greg Hutchins (Westlake Village)
gregh@hcvt.com
Rea & Associates, Inc.
CAMBRIDGE
941 Steubenville Avenue
P.O. Box 820
Cambridge
Ohio 43725-0820
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (740) 432-5658
+1 (740) 432-2049
contactus@reacpa.com
www.reacpa.com
Maribeth Wright
International Tax:
Lee Beall (Columbus, Ohio)
lee.beall@reacpa.com
Christopher E. Axene (Columbus, Ohio)
chris.axene@reacpa.com
U
CHARLESTON
100 Calhoun Street
Suite 300
Charleston
South Carolina 29401
U.S.A.
Telephone:
E-mail:
Website:
+1 843 577 7040
Timothy A. Grow
Cindy C. Brams
Melonie Hammond-Trace
International Tax:
International Tax:
Victor K. Kliossis
Brandon T. Renaud
Timothy A. Grow
tim.grow@elliottdavis.com
173
CHARLOTTE
700 East Morehead Street
Suite 400
Charlotte
North Carolina 28202
U.S.A.
Telephone:
E-mail:
Website:
+1 704 333 8881
George Noonan
Christopher R. Purvis
Daniel E. Warren
Richard Battle
Robert W. Elliot
Lee E. Haynes
James E. Hazel Jr.
International Tax:
International Tax:
Richard Battle
richard.battle@elliottdavis.com
Moore Stephens Doeren Mayhew, P.C.
CHARLOTTE
7301 Carmel Executive Park
Suite 305
Charlotte
U.S.A.
Telephone:
Website:
+1 (704) 341-0970
www.moorestephensdm.com
Lori J. Carmichael
174
Joseph A. Amine
amine@moorestephensdm.com
CHATTANOOGA
629 Market Street
Suite 100
Chattanooga
Tennessee 37402
U.S.A.
Telephone:
E-mail:
Website:
+1 423 756-7100
nick.decosimo@elliottdavis.com
www.decosimo.com
Renee B. Ford
Jennifer A. Goodman
Marshall M. Harvey
John E. Henegar
Karl J. Jordan
Kimberley A. Bales Lawrence
W. Coleman Powell
William R. Russell
Robert L. Belcher
H. Ken Conner
D. Michael Costello
David Cranford
Nick Decosimo
R. Frederick Decosimo
Joe Decosimo
Rose E. Decosimo
Thomas P. Eiseman
International Tax:
International Tax:
Nick Decosimo
CDH, PC
CHICAGO
101 N. Wacker, Suite 2015
Chicago
Illinois 60606
U.S.A.
Telephone:
Website:
+1 (630) 285-0215
www.dhcpa.com
Koh Fujimoto
kfujimoto@cdhcpa.com
Dan Duncan
dduncan@cdhcpa.com
International Tax:
U
175
CINCINNATI
201 East Fifth Street
Suite 2100
Cincinnati
Ohio 45202
U.S.A.
Telephone:
E-mail:
Website:
Kevin Begley
Charles Bradley East
Chris Flaig
International Tax:
International Tax:
+1 513 579 1717
Michael W. Gentry
Kathy Mitts
Kathy Mitts
kathy.mitts@elliottdavis.com
CLEVELAND
7201 Center St.
Mentor
Ohio 44060-4907
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Ryan Dumermuth
Alan C. Hill
International Tax:
176
+1 (440) 266-0077
+1 (440) 266-0088
www.reacpa.com
Wendy V. Shick
COLUMBIA
1901 Main Street
Suite 900
Columbia
U.S.A.
Telephone:
E-mail:
Website:
William J. Bossong
R. Jason Caskey
Jeffery S. Greenway
Darren J. Hardin
Richard F. Hewitt
International Tax:
International Tax:
+1 803 256 0002
R. Scott McClelland
Beverly Seier
Stacy Stokes
William F. Quattlebaum
R. Scott McClelland
scott.mcclelland@elliottdavis.com
COLUMBUS
5775 Perimeter Drive
Suite 200
Dublin
Ohio 43017-3224
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Trista Acker
Ben Antonelli
Christopher E. Axene
Kent Beachy
Lee Beall
David M. Cain
International Tax:
+1 (614) 889-8725
+1 (614) 889-0159
www.reacpa.com
U
Tracy Kaufman
Timothy McDaniel
Michaela McGinn
Clayton W. Rose III
Mark Van Benschoten
Lee Beall
Christopher E. Axene
177
COSHOCTON
534 Main Street
P.O. Box 607
Coshocton
Ohio 43812-1612
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (740) 622-8783
+1 (740) 622-1740
www.reacpa.com
Todd Mizer
International Tax:
MSPC
CRANFORD
340 North Avenue
3rd Floor
Cranford
New Jersey 07016-2496
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
James J. Flannery
Angelo Coppolino
David Evangelista
Jon S. Gagliardi
Robert J. Jannelli
International Tax:
178
+1 (908) 272-7000
+1 (908) 272-7101
info@mspc-cpa.com
www.mspc-cpa.com
Michael J. Halkias
Ronald J. Ruggeri
Patrick M. Trombetta
Michael Pescatore
Michael J. Halkias
mhalkias@mspc-cpa.com
Ronald J. Ruggeri
rruggeri@mspc-cpa.com
Travis Wolff, LLP
DALLAS
15950 N. Dallas Parkway
Suite 600
Dallas
Texas 75248
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (972) 661-1843
+1 (972) 490-4120
dallas@traviswolff.com
www.traviswolff.com
Kelly Morgan Gillette
Hunter Nibert
Jeff Owens
J. Scott Stafford
Jennifer Steele
Kenneth B. Travis
Justin Varnon
Gary Wyatt
Stephen Flanagan
Robert Gonzales
Geoffrey G. Gunn
Jerri Hammer
John Karls
Perry S. Kaufman
Kenneth W. Kay
Michael T. Means
Kenneth W. Kay
kkay@traviswolff.com
DALLAS
2804 Regal Road
Suite 104
Plano
Texas 75075
U.S.A.
Telephone:
Website:
+1 (972) 826-4200
Daniel C. Moulton
U
Joseph A. Amine
DALTON
109 West Morris Street
Dalton
Georgia 30722
U.S.A.
Telephone:
E-mail:
Website:
+1 706 278 7100
Allen B. Bentley
International Tax:
International Tax:
Allen B. Bentley
allen.bentley@elliottdavis.com
179
DETROIT
305 West Big Beaver Road
Troy
Michigan 48084-0231
U.S.A.
Telephone:
Facsimile:
Website:
+1 (248) 244-3060
+1 (248) 244-3133
Bruce G. Knapp
James A. Koepke
Jason LeRoy
Stephen R. McCaghy
Jeffrey M. McCann
James J. Miesowicz
Stephen R. Mihalik
James L. Noteman
James P. O’Rilley
Robert M. Parks
Aaron Partridge
Peter Prychodko
David Ritter
Benedict P. Rybicki
John T. Scollin
Lawrence A. Simon
Anne Taros
Steven C. Wedge
Mia Yun
Joseph A. Zito
Joseph A. Amine
Chad M. Anschuetz
Richard J. Beamish
Michael J. Berry
Catherine G. Bruder
Claudio S. Calado
Mark A. Crawford
Greig Davis
Joseph C. DeGennaro
Michael J. DePoli
Terry Dykhouse
Janice M. Fortin
Todd R. Fox
Patrick D. Fuelling
Robert E. Gawthrop
Todd Groeneveld
George Grzywacz
Matthew Gurwin
Thomas J. Hinsberg
Robin D. Hoag
Dawn Jasinski
Joseph A. Amine
Mark A. Crawford
crawford@moorestephensdm.com
DULUTH
1960 Satellite Boulevard
Suite 3600
Duluth
Georgia 30097
U.S.A.
Telephone:
Facsimile:
Website:
Angela Griner
Gregory W. Hayes
180
+1 (770) 995-8800
+1 (770) 995-0601
www.mstiller.com
David Johnson
Erin Owens
Marcus G. Dowling
SC&H Group
ELLICOTT CITY
6011 University Boulevard
Suite 490
Ellicott City
Maryland 21043
U.S.A.
Telephone:
E-mail:
Website:
+1 (800) 832 3008
rcausey@scandh.com
www.scandh.com
Ron Causey
rcausey@scandh.com
ENCINO
15760 Ventura Blvd
Suite 1700
Encino
California 91436
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Norm Tamkin
and Tax:
+1 (818) 849-3140
+1 (818) 849-3141
normt@hcvt.com
www.hcvt.com
Dennis Ito
gregh@hcvt.com
Frost, PLLC
FAYETTEVILLE
1200 E. Joyce Blvd
Suite 301
Fayetteville
Arkansas 72703
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Keith Ekenseair
and Tax:
U
+1 (479) 695-4300
+1 (479) 695-4301
kekenseair@frostpllc.com
www.frostpllc.com
Kendal Powers
Keith Ekenseair
kekenseair@frostplllc.com
181
FORT WORTH
421 West Third Street
Suite 450
Fort Worth
Texas 76102
U.S.A.
Telephone:
E-mail:
Website:
+1 (817) 768-6000
scotts@hcvt.com
www.hcvt.com
Donna Hansen
Scott Stephenson
Jeffrey Strug
Brown Smith Wallace LLP
GLEN CARBON
2220 South State St., Rte 157
Suite 300
Glen Carbon
Illinois 62034
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (618) 654-3100
+1 (618) 654-4624
info@bswllc.com
www.bswllc.com
Tony J. Caleca
Beene Garter LLP
GRAND RAPIDS
56 Grandville Avenue SW
Suite 100
Grand Rapids
Michigan 49503-2679
U.S.A.
Telephone:
Facsimile:
Website:
David M. Barrons
Peggy W. Bishop
Howard L. Cutler
Carol L. Hubbard
Marla E. Huizing
Steve Johnson
Brian E. LaFrenier
182
+1 (616) 235-5200
+1 (616) 235-5285
www.beenegarter.com
Eric J. Larson
Daniel P. Lynn
Roxanne M. Page
Ann M. Plummer
Thomas P. Rosenbach
K. Eric Smith
Claude A. Titche III
Thomas P. Rosenbach
trosenbach@beenegarter.com
GREENVILLE
Corporate Headquarters
200 East Broad Street, Suite 500
Greenville
U.S.A.
Telephone:
E-mail:
Website:
Robert Beckwith
Kay Biscopink
Michael W. Boliek
Cy Burgess
Thomas D. Childers Jr.
Richard E. Davis
Claudia Gibbons
Jay Gibson
Kenneth H. Holcomb
Matthew Madden
Michael J. McGuigan
Terri G. McNaughton
International Tax:
+1 864 242 3370
F. Andrew Mitchell
John Otten
Frances M. Patterson
Eric D. Pitts
Garry A. Rank
R. Andrew Rogers
Barbara S. Rushing
Eric Schmid
Caroline C. Van Hook
Jeff N. Walker
Richard E. Waycaster
Kay Biscopink
kay.biscopink@elliottdavis.com
Eric Schmid (International Audit)
HOUSTON
One Riverway
Suite 1200
Houston
Texas 77057
U.S.A.
Telephone:
Website:
Richard Beutelschies
Patricia Garcia
Chris Haas
Carrie Koshkin
Michael Kuchar
Jennifer Mailhes
U
+1 (713) 789 7077
Christopher T. Masters
Tim Moore
Juan Padilla
Elissa Posway
Clifton Teague
Joseph A. Amine
183
CDH, PC
ITASCA
100 Pierce Road
Suite 100
Itasca
Illinois 60143
U.S.A.
Telephone:
Facsimile:
Website:
+1 630 285-0215
+1 630 285-1166
www.cdhcpa.com
Andrea Krueger
Jun Okubo
Dan Duncan
Koh Fujimoto
Wendy Kelly
International Tax:
Koh Fujimoto
Dan Duncan
dduncan@cdhcpa.com
Grassi & Co.
JERICHO
50 Jericho Quadrangle, Suite 200
Jericho
NY 11753
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Louis Grassi
Lori Bono
Robert Brewer
Jeffrey Cohen
Ronald Eagar
William Fischer
David Freda
Geri Gregor
Robert Grote
Raymond Haller
Stephen Mannhaupt
International Tax:
+1 (516) 256-3500
+1 (516) 256-3510
www.grassicpas.com
Kevin Meyer
Carl Oliveri
John Pellitteri
Lou Pizzileo
Lisa Rispoli
David Rottkamp
Tammy E. Straus
Anthony Tomaro
Alice Varisano
David Warshauer
Louis Grassi
Jeffrey Cohen
jcohen@grassicpas.com
Offices also located in New York City and New City (Rockland County)
184
KNOXVILLE
800, South Gay Street, Suite 1919
Knoxville
Tennessee 37929
U.S.A.
Telephone:
E-mail:
Website:
+1 865 546 0021
Janice Sansing
International Tax:
International Tax:
Janice Sansing
janice.sansing@elliottdavis.com
LIMA
2579 Shawnee Rd
Lima
Ohio 45806-1409
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Mark J. McKinley
Chris Ricker
International Tax:
+1 (419) 331-1040
+1 (419) 331-1120
www.reacpa.com
Peg Minnig
Mark Hoops
U
185
Frost, PLLC
LITTLE ROCK
425 West Capitol Ave
Suite 3300
Little Rock
Arkansas 72201
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (501) 376-9241
+1 (501) 374-5520
drichardson@frostpllc.com
www.frostpllc.com
Angela Hopkins
Tammy Lisko
Dan Peregrin
Doug Richardson
Cheryl Shuffield
T. J. Boyle
Bob Childress
Dennis Cooper
Ted Duncan
Greg Flesher
Rob Gunther
and Tax:
Doug Richardson
Citrin Cooperman & Company, LLP
LIVINGSTON
290 West Mount Pleasant Avenue
Suite 3310
Livingston
New Jersey 07039
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Gary N. Bagoff
Stuart Bender
Edward S. Dratch
Kurt Elsaesser
Wilfredo Fernandez
Sylvie Gadant
Stacy L. Gilbert
F. Wayne Holton
Edward C. Horton
International Tax:
International Tax:
186
+1 (973) 218-0500
+1 (973) 218-7160
mfagan@cirtrincooperman.com
www.citrincooperman.com
Ken Metsky
Joseph Monaco
Michael Napolitano
Salvatore L. Reda
Alex Serrano
Robert Siegel
Gerald Van Ostenbridge
Paula Vuksic
Mark L. Fagan (White Plains)
mfagan@citrincooperman.com
Aaron J. Chaitovsky (New York)
achaitovsky@citrincooperman.com
Jeff Slavet (New York)
jslavet@citrincooperman.com
James A.J. Revels (Philadelphia)
jrevels@citrincooperman.com
LONG BEACH
100 Oceangate
Suite 800
Long Beach
California 90802
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (562) 590-9535
+1 (562) 590-0395
blakec@hcvt.com
www.hcvt.com
Blake Christian
Victor Gonzales
and Tax:
Mike Thielman
gregh@hcvt.com
Armanino LLP
LOS ANGELES
11766 Wilshire Boulevard
Ninth Floor
Los Angeles
California 90025
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Mark Baumohl
Harvey Bookstein
Michael Bossi
Gary Garbowitz
Mark Hutchison
Rob La Rue
Tom Leaper
Sam Levin
Mike McCormick
Jeff Ong-Siong
International Tax:
+1 (310) 478-4148
+1 (310) 312-0358
info@armaninoLLP.com
www.armaninoLLP.com
Renee Ordeneaux
Michael Ozen
Stephen Rickert
David Roberts
Tom Schulte
Ken Teasdale
Alin Wall
Yunna Weinzerl
Jason Zayon
U
Andrew J. Armanino (San Ramon)
andy.armanino@armaninoLLP.com
Jon Davies (San Jose)
jon.davies@armaninoLLP.com
187
Frazer, LLP
LOS ANGELES
135 S. State College Blvd
Suite 300
Brea
California 92821
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (714) 990 1040
+1 (714) 671 1041
jjones@frazerllp.com
www.frazerllp.com
Ralph Lizardo
Lou Rendon
Brian Tunnelle
Susan Woo
Dean Yamagata
Stephen Bastardi
Jacques Cohen
Sharon A. Davis
Tim Gulling
Jeff C. Jones
Jeff C. Jones
LOS ANGELES
(Principal Office)
11444 West Olympic Blvd
11th Floor
Los Angeles
California 90064
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Jim Carlin
Ken Froelich
Mara Hofman
Phil Holthouse
John Kishi
and Tax:
188
+1 (310) 566-1900
+1 (310) 566-1901
patty@hcvt.com
www.hcvt.com
Julie Miller
Patty O’Connell
Ben Shiao
John Van Trigt
Morris Zlotowitz
gregh@hcvt.com
MARIETTA
132 South Fourth Street
Marietta
Ohio 45750-3208
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
James Hensler
International Tax:
+1 (740) 373-7423
+1 (740) 373-7492
www.reacpa.com
Matt Pottmeyer
MARYLAND
7101 Wisconsin Avenue
Suite 1012
Bethesda
Maryland 20814
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Seth C. Allen
Philip R. Baker
Douglas A. Dowling
International Tax:
International Tax:
+1 (301) 654-9000
+1 (301) 656-3056
Brian J. Giganti
Paul J. Gnatt
Celso T. Mataac Jr.
Aaron J. Chaitovsky
Jeff Slavet
U
189
SC&H Group
MARYLAND
910 Ridgebrook Road
Sparks
Maryland 21152
USA
Telephone:
Facsimile:
E-mail:
Website:
Bill Adams
Duke Allen
Jennifer Amato
Lori Burghauser
Fran Burns
Ron Causey
Bob Dillon
Nathan DiNatale
Patrick Gahagan
International Tax:
+1 410-785-6778
+1 (410) 403-1570
jpresswood@scandh.com
www.scandh.com
Gregory Scott Horning
Jim Jenkins
Jeffrey M. Klima
Barry Offutt
Stuart Rudo
Paul Shifrin
Jim Wilhelm
Mike Young
Ron Causey
rcausey@scandh.com
Bob Dillon
bdillon@scandh.com
Offices also in McLean (Virginia) Norcross (Georgia), Tampa (Florida)
MEDINA
694 East Washington St
P.O. Box 485
Medina
Ohio 44258-0485
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Frank L. Festi Jr.
David K. McCarthy
International Tax:
190
+1 (330) 722-8222
+1 (330) 722-7104
www.reacpa.com
Chad Welty
MEMPHIS
Marsh Center
1000 Ridgeway Loop Road Suite
402
Memphis
Tennessee 38120
U.S.A.
Telephone:
E-mail:
Website:
+1 901 683 8899
Frank P. Lamanna Jr.
Kevin McAdams
International Tax:
International Tax:
M. Arnold McGruder
Kevin McAdams
kevin.mcadams@elliottdavis.com
Moore Stephens Lovelace, P.A.
MIAMI
701 Brickell Avenue
Suite 550
Miami
Florida 33131
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (305) 819-9555
+1 (305) 351-0002
info@mslcpa.com
www.mslcpa.com
Julie A. Baird
Michael Gossman
Stanley “Sandy” W. Swindling Jr.
International Tax:
U
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
MIAMI
12060 SW 129th Court
Suite 201
Miami
Florida 33186-4582
U.S.A.
Telephone:
Website:
Hugh S. Chakler
James A. Griner
Jack D. Kenney
+1 (305) 232-8272
John J. Murnane
Douglas J. Orth
Joseph A. Amine
191
MILLERSBURG
212 North Washington Street
Millersburg
Ohio 44654-1122
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (330) 674-6055
+1 (330) 674-3859
www.reacpa.com
Christopher A. Roush
Michael K. Taylor
Thomas R. Jeffries
Brian A. Kempf
Zac Morris
International Tax:
MILWAUKEE
Third Ward Milwaukee
342 North Water Street
Suite 600
Milwaukee
Wisconsin 53202
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (305) 819-9555
+1 (305) 351-0002
info@mslcpa.com
www.mslcpa.com
Carolyn “Carrie” St. John
International Tax:
Kurt A. Alter
kalter@mslcpa.com
Kevin D. Murphy
kmurphy@mslcpa.com
CDH, PC
MILWAUKEE
350 Bishops Way, Suite 100
Brookfield
Wisconsin 53005
U.S.A.
Telephone:
Website:
+1 262 784 4040
www.cdhcpa.com
Koh Fujimoto
Dan Duncan
dduncan@cdhcpa.com
International Tax:
192
Armanino LLP
NAPERVILLE
55 S. Main Street
Suite 277
Naperville
Illinois 60540
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (630) 868-5000
+1 (630) 868-5001
www.armaninoLLP.com
Lindy Antonelli
International Tax:
NASHVILLE
Roundabout Plaza
1600 Division Street, Suite 225
Nashville
Tennessee 37203
U.S.A.
Telephone:
E-mail:
Website:
+1 615 248 5500
Jennifer Lane
International Tax:
International Tax:
Mike Vaden
Mike Vaden
mikevaden@decosimo.com
U
NASHVILLE - BRENTWOOD
5214 Maryland Way, Suite 307
Brentwood
Tennessee 37027
U.S.A.
Telephone:
E-mail:
Website:
+1 615 292 7135
Larry Hyatt
International Audit
Liaison:
International Tax:
Kay Biscopink
Eric Schmid
193
Grassi & Co.
NEW CITY, ROCKLAND COUNTY
10 Esquire Road, Suite 4
New City, New York 10956
USA
Telephone:
Facsimile:
E-mail:
Website:
Louis Grassi
Lori Bono
Robert Brewer
Jeffrey Cohen
Ronald Eagar
Geri Gregor
Robert Grote
Michael Hochman
William Hughes
International Tax:
+1 (845) 634-5300
+1 (845) 634-5909
lgrassi@grassi.cpas.com
www.grassicpas.com
Stephen Mannhaupt
Richard McGuinness
Kevin Meyer
Carl Oliveri
John Pellitteri
Lisa Rispoli
David Rottkamp
Maryann Schugmann
Louis Grassi
Jeffrey Cohen
Also located in New York City and Long Island (Jericho, NY)
NEW PHILADELPHIA
122 Fourth Street NW
P.O. Box 1020
New Philadelphia
Ohio 44663-5120
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Lisa Beamer
Mark Fearon
Darlene Finzer
Greg R. Goodie
Paul McEwan
International Tax:
194
+1 (330) 339-6651
+1 (330) 339-4837
www.reacpa.com
Donald McIntosh
Steve Renner
Kyle Stemple
Annie Yoder
Grassi & Co.
NEW YORK
488 Madison Avenue
New York
NY 10022
USA
Telephone:
Facsimile:
E-mail:
Website:
+1 (212) 661-6166
+1 (212) 755-6748
www.grassicpas.com
Louis Grassi
James Anziano
Lori Bono
Robert Brewer
Jeffrey Cohen
Ronald Eagar
Daniel Effron (Tax Partner)
William Fischer
David Freda
Steven Goldstein
Geri Gregor
Robert Grote
International Tax:
Ronald Honka
Phil Laycock
Stephen Mannhaupt
Robert Manzella
Kevin Meyer
Carl Oliveri
John Pellitteri
Lou Pizzileo
David Rottkamp
Magda Szabo
Rocco Totino
David Warshauer
Louis Grassi
Jeffrey Cohen
Office also located in Long Island (Jericho, NY) and New City (Rockland
County)
U
195
NEW YORK
529 Fifth Avenue
New York
New York 10017
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (212) 697-1000
+1 (212) 697-1004
Joel A. Cooperman (Chief
Executive Officer)
Joseph Ahn
Eric Albert
Ronald Altman
Marvin Bader
Harmen Bakker
Jeffrey L. Baliban
Richard J. Barbash
Steven Battino
Corey D. Bell
Barry Berger
Jules Blackman
Dmitry Bogdashevsky
Matthew Bonney
Allison Brack
Joseph Bublé
Craig Cafaro
Ronald J. Carlen
Aaron J. Chaitovsky
Niles Citrin
Arnold Civins
Terri Coffel
Patricia A. Cummings
Paul H. Dailey
Patrick Daly
Michael DeVito
Manny Diakogeorgios
Lori Drucker
Arthur Erk
Howard Fielstein
Nicholas Florio
Megan Garufi
John C. Genz
Michael Gershon
Richard Gordon
Peter L. Grasso
Steven A. Greene
James Grimaldi
David Grumer
Terence J. Halloran
196
Paul S. Helderman
Arnold J. Herrmann
F. Wayne Holton
Li Li Huang
Paula A. Iacovissi
Michael Iannuzzi
Hussein Ibrahim
Gary M. Karlitz
Denise Koch
Daniel J. Kohn
Adam Lazarus
Salvatore Leone
Brian S. Levenstein
James V. Lynch
Mark Mindick
Victor Mizzaro
Robert A. Modansky
Maria Pani
Elaine Papadopoulos
Joseph J. Puglisi
Leon M. Reimer
Adam Reiss
Keith M. Rennard
John R. Repetti
Michael Rhodes
Richard Rosenkrantz
Andrew Rotter
Scott Rutter
Albert Salem
Alan A. Schachter
Robert A. Schneider
Mark Schniebolk
Paul Schroer
Mary Sheridan
Harold Shulman
Jeff Slavet
Marc Sonnenberg
Constantine Sophos
Mandeep Trivedi
Soula Tsambiras
Continued...
Roy Tumpowsky
Joseph Turkewitz
Errol Wander
Steven Winchester
International Tax:
International Tax:
Victor Wlodinguer
Marla Yoss
Richard Zendel
Aaron J. Chaitovsky
Jeff Slavet
MSPC
NEW YORK
546 Fifth Avenue
6th Floor
New York
New York. 10036-5000
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
James J. Flannery
Richard J. Montalbano
International Tax:
+1 (212) 682-1234
+1 (212) 687-8846
info@mspc-cpa.com
www.mspc-cpa.com
Michael J. Halkias
Richard J. Montalbano
rmontalbano@mspc-cpa.com
Ronald J. Ruggeri
rruggeri@mspc-cpa.com
U
197
NORWALK
37 North Avenue
Norwalk
Connecticut 06851-3832
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
William Conron
Mark L. Fagan
Ronald Hegt
Renata Howard
Barry Newman
Eric Prescott
International Tax:
International Tax:
+1 (203) 847 4068
+1 (203) 849 0624
Alan A. Schachter
Pat Spagnoli
Jeffrey Stuart
Michael A. Tolla
Gilbert Watkins
Eadie & Payne, LLP
ONTARIO
4200 Councours
Suite 360
Ontario
California 91764-4982
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (909) 466 5252
+1 (909) 466 5250
prentice@eadiepaynellp.com
www.eadiepaynellp.com
Todd C. Landry
198
John F. Prentice
ORANGE COUNTY
555 Anton Blvd
Suite 700
Costa Mesa
California 92626
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (714) 361-7600
+1 (714) 361-7601
donnah@hcvt.com
www.hcvt.com
Donna Hansen
Scott Stephenson
Jeffrey Strug
Michele Carter
David Erard
Curt Giles
Robert Hamilton
and Tax:
gregh@hcvt.com
ORLANDO
Citrus Center
Suite 600
255 South Orange Avenue
Orlando
Florida 32801-3428
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kurt A. Alter
Scot E. Aurelius
William Blend
Farlen Halikman
International Tax:
Senior Executive:
+1 (407) 740-5400
+1 (407) 740-0012
info@mslcpa.com
www.mslcpa.com
Rob Matschner
William Miller Jr.
Kevin D. Murphy
Daniel J. O’Keefe
U
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
Douglas G. Palmer
dpalmer@mslcpa.com
199
PASADENA
350 West Colorado Blvd
Suite 500
Pasadena
California 91105
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kevin Cordano
Hans Gustafsson
Vicken Haleblian
and Tax:
+1 (626) 243-5100
+1 (626) 243-5101
vickenh@hcvt.com
www.hcvt.com
Alexandra Leung
Andy Torosyan
Ryan Welch
gregh@hcvt.com
PHILADELPHIA
1800 JFK Boulevard
Philadelphia
Pennsylvania 19103
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
William C. Briggs
Mary Brislin
Mark Carey
Mark S. Carrow
Stanley Goldis
Brian Hoffman
Michael Kline
Denise Kopyar
International Tax:
International Tax:
200
+1 (215) 545-4800
+1 (215) 545-4810
Matthew W. Lakofsky
Joseph W. Lesowitz
Alan Mandeloff
David Metzler
James A.J. Revels
Kevin Ryan
Terry Silver
Colleen S. Vallen
James A.J. Revels
Frost PLLC
PHOENIX
15255 North 40th Street
Suite 149
Phoenix
Arizona
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (602) 765-3089
+1 (602) 765-3107
cthomson@frostpllc.com
www.frostpllc.com
Craig Thomson
Craig Thomson
cthomson@frostpllc.com
PLAINVIEW, LONG ISLAND
131 Sunnyside Boulevard
Suite 110
Plainview
New York 11803
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Steven Battino
Corey D. Bell
Lori Drucker
Michael Feller
Howard Fielstein
International Tax:
International Tax:
+1 (516) 349-2150
+1 (516) 349-2190
Ted B. Lackowitz
Diane K. McGaughey
Michael Sabatini
Marc Sonnenberg
Joseph Turkewitz
U
Aaron J. Chaitovsky
Jeff Slavet
201
Armanino LLP
PORTLAND
9755 SW Barnes Road
Suite 660
Portland
Oregon 97225
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (503) 535-1260
+1 (503) 535-1270
www.armaninoLLP.com
Bruce Kirschenbaum
International Tax:
RALEIGH
5410 Trinity Road, Suite 320
Raleigh
U.S.A.
Telephone:
E-mail:
Website:
James H. Hayne
John Lunsford
International Tax:
International Tax:
+1 919 783 7073
Tom McNeish
Jon Strickland
Frost, PLLC
RALEIGH
3605 Glenwood Ave
Suite 370
Raleigh
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (919) 782-8410
+1 (919) 881-0892
drush@frostpllc.com
www.frostpllc.com
Del Rush
and Tax:
202
Del Rush
drush@frostpllc.com
Eadie and Payne, LLP
REDLANDS
1839 West Redlands Blvd.,
Redlands
California 92373
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (909) 793-2406
+1 (909) 792-3516
www.eadiepaynellp.com
John F. Prentice
Frank M. Zabaleta
Eden C. Casareno
Deborah L. Crowley
Adrienne J. Lindgren
Mailing Address
PO Box 9360
Redlands
California 92375-2560
U.S.A.
John F. Prentice
RICHMOND
901 E. Byrd Street, Suite 1000
Richmond
Virginia 23219
U.S.A.
Telephone:
E-mail:
Website:
William T. Berry
Paul M. Pickett
International Tax:
International Tax:
+1 804 612 4380
W. Mark Rudolph
Kimberly D. VanHuss
W. Mark Rudolph
mark.rudolph@elliotdavis.com
U
203
The Bonadio Group
ROCHESTER
171 Sully’s Trail
Suite 201
Pittsford
New York 14534-4557
U.S.A.
Telephone:
Facsimile:
Website:
+1 (585) 381-1000
+1 (585) 381-3131
www.bonadio.com
Christopher P. Anderson
Gerald J. Archibald
John Bevilacqua
Susan Bevilacqua
Thomas F. Bonadio
Thomas Bruckel
Carl Cadregari
Kristen M. Clark
Jean Close
Jeffrey R. Corey
Jeffrey Couchman
Scott W. Cresswell
Frank Discenza
Timothy Doyle
J. Bernard Dubiel
Anthony Duffy
Donald Eichenauer
Robert Enright
Gregg Evans
David Fabian
Paul Fries
Gregg Genovese
Thomas Gianatasio
Tom Giglio
Denise Gueli
Paul Henry
Scott Jordan
James T. Keefe
Jamie Keiser
Gail M. Kinsella
Edward S Knapp
Stanley Konopko
Daniel Koscielny
Robert Kriner
International Tax:
Brian Lafountain
Heather Leggiero
Jeffrey Lewis
Bettina Lipphardt
Janine Mangione
Philip A. Mann
John D Marshall
Karen Nasoni
Denise Neamon
John Olsen
Jeffrey F. Paille
Michael Parrinello
Timothy F Pierce
Kenneth Pink
Leah Powell
Cheryl Prout
Eileen Semmler
Randall Shepard
Michael Smith
Nancy Snyder
Craig M. Stevens
Rocco Surace
Donald Taylor
Steve M. Terrigino
Jeffrey Trubia
Roger D. Upton
Mario P. Urso
Alan Walther
Jeffrey M. Wexler
Richard Wojciechowski
Charlie Wood
Bruce B. Zicari II
James J. Zielinski
Richard Zweifel
Thomas F. Bonadio
tbonadio@bonadio.com
Thomas Bruckel
tbruckel@bonadio.com
Offices also in Albany, Batavia, Buffalo, East Aurora, Geneva, Syracuse,
Utica, New York City (New York) and Vermont
204
Armanino LLP
SAN DIEGO
11512 El Camino Real
Suite 311
San Diego
California 92130
U.S.A.
Telephone:
E-mail:
Website:
+1 (858) 207-5150
www.armaninoLLP.com
Theresa Brown
International Tax:
Frazer, LLP
SAN DIEGO
Website:
http://www.frazerllp.com/contact-us-2/
Services available through Los Angeles
Armanino LLP
SAN FRANCISCO
44 Montgomery Street
Suite 900
San Francisco
California 94104
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Liam Collins
Scott Copeland
International Tax:
+1 (415) 568-3280
+1 (415) 568-3281
www.armaninoLLP.com
U
Grant Lam
Ricardo Martinez
205
Armanino LLP
SAN JOSE
50 W. San Fernando Street
Suite 500
San Jose
California 95113
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Tom Bondi
Scott Borgia
Matthew Chavez
Jon Davies
Malcolm Ellerbe
Timothy Guderian
Larry Kuechler
David Lee
Roberto Maragoni
Takashi Midorikawa
International Tax:
206
+1 (408) 200-6400
+1 (408) 200-6401
www.armaninoLLP.com
Chris Moore
Dan Moors
Randy Peterson
Todd Robinson
David Sheets
David Sordello
Katerina Starkova
Robert Tuvell
Yu-Ting Wang
Jon Davies
Armanino LLP
SAN RAMON
12657 Alcosta Blvd
Suite 500
San Ramon
California 94583
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Andrew J. Armanino
Matt Armanino
Dan J. Bowen
Bill Brause
Theresa Brown
John Brychel
Dave Burlington
Gerry Clancy
Brad Cless
Lori Colvin
David Davis
John Dunican
Vintage Foster
Tom E. Gard
Jason Gilbert
David Hersch
John Horner
International Tax:
International Tax:
+1 (925) 790-2600
+1 (925) 790-2601
www.armaninoLLP.com
Tim Hourigan
Dan R. Jones
Bruce Kirschenbaum
Scott Mangelson
Tom Mescall
Joshua K. Nevarez
Paul O’Grady
Monika Pelz
Matt Perreault
Paul J. Peterson
Dean Quiambao
Scott Schimberg
Jeremy Sucharski
Ryan Thomas Teed
Eric Weis
Kevin Wise
Chris Carlberg
Andrew J. Armanino
Kevin Wise (San Jose)
kevin.wise@armaninoLLP.com
U
Armanino LLP
SANTA CRUZ
740 Front Street
Suite 365
Santa Cruz
California 950060
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Frank Minuti
International Tax:
+1 (831) 423-6500
+1 (831) 423-5206
www.armaninoLLP.com
Robert Smiley
207
Peterson Sullivan LLP
SEATTLE
601 Union Street
Suite 2300
Seattle
Washington 98101
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (206) 382 7777
+1 (206) 382 7700
rayh@pscpa.com
www.pscpa.com
David C. Lee
Matthew R. Matson
Rachel A. Le Mieux
Mark Mitchell
Ron Nagle
Chris Russell
Jim Schneidmiller
John Smolke
Sharlyn R. Turner
Gerry Adams
Kevin Allison
Bruce Callow
Al W. Dunnell
Nathan Hartman
Ray G. Holmdahl
Scott Jaeger
Robert C. Keasal
Brian D. Kennett
International Tax:
Ray G. Holmdahl
rayh@pscpa.com
David C. Lee
dlee@pscpa.com
Robert C. Keasal
rkeasal@pscpa.com
ST. CHARLES
1520 South Fifth Street
Suite 309
St. Charles
Missouri 63303
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Bill F. Willbrand Jr.
208
+1 (636) 255-3000
+1 (636) 947-6128
info@bswllc.com
www.bswllc.com
ST. LOUIS
6 CityPlace Drive
Suite 900
St. Louis
Missouri 63141
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (314) 983-1200
+1 (314) 983-1300
info@bswllc.com
www.bswllc.com
Jenna R. Kerwood
Roy H. Kramer
Christopher C. Menz
Tony J. Munns
Larry N. Pevnick
Matthew E. Powell
Ron M. Present
Joel H. Schraier
Steve F. Schueppert
Ronald P. Steinkamp
Karen S. Stern
Harvey N. Wallace
Kelly J. Weis
Bill F. Willbrand Jr.
Robin R. Bell
Ira H. Bergman
Tony J. Caleca
Aaron D. Cooper
Martin M. Doerr
Doug D. Eckert
Alan J. Fine
Ted A. Flom
Cathy B. Goldsticker
Bryan A. Graiff
Lincoln K. Gray
Rob W. Haggerty
David P. Heilich
Darla K. Hemmann
Ann L. Holtshouser
Tony J. Caleca
tcaleca@bswllc.com
TALLAHASSEE
307 West Park Avenue
Suite 202
Tallahassee
Florida 32301-1422
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
U
+1 (850) 224-4407
+1 (850) 222-3044
info@mslcpa.com
www.mslcpa.com
Julie A. Baird
International Tax:
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
209
TAMPA AREA
311 Park Place Boulevard
Suite 100
Clearwater
Florida 33759
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (727) 531-4477
+1 (727) 538-2154
info@mslcpa.com
www.mslcpa.com
Russell J. “Jeff” Goolsby
International Tax:
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
SC&H Group
TYSONS CORNER
7900 Westpark Drive
Suite A150
Tysons Corner
Virginia 22102
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Joe Freiburger
Scott Heflin
International Tax:
+1 703 287 5959
+1 703 599 9999
tmathis@scandh.com
www.scandh.com
Willem Roos
Ron Causey
rcausey@scandh.com
Bob Dillon
bdillon@scandh.com
Frazer, LLP
VISALIA
2250 West Main Street
Suite B
Visalia
California 93291
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Robert A. Matlick
Michael Edwards
210
+1 (559) 732-4135
+1 (559) 732-7140
www.frazerllp.com
David Bekedam
Jeff C. Jones (Los Angeles)
WESTLAKE VILLAGE
Westlake Park Place
3011 Townsgate Road
Suite 400
Westlake Village
California 91361
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (805) 374-8555
+1 (805) 374-9777
gregh@hcvt.com
www.hcvt.com
Robin Paule
John Van Trigt
Nicholas Vinolus
Dave Bierhorst
Jason Flashberg
Greg Hutchins
John R. Lilly
and Tax:
Greg Hutchins
gregh@hcvt.com
WHITE PLAINS
709 Westchester Avenue
White Plains
New Jersey 10604
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Alan G. Badey
Spencer Barback
Roberta Bernhardt
William Brenner
John Bryan
Anthony DeJesus
Mark L. Fagan
Scott Gallagher
Ronald Hegt
Howard P. Klein
Matthew Kuchinsky
International Tax:
International Tax:
+1 (914) 949-2990
+1 (914) 949-2910
Barbara Lane
Mark Mottel
Matthew D. Murphy
Mary Paladino
Ed Roberts
Frank Romano
Eugene Ruvere
Richard J. Stone
Robert M. Winton
William H. Zeboris
Alan Zverin
U
Mark L. Fagan
211
WOOSTER
545 North Market Street
Wooster
Ohio 44691-3465
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (330) 264 0791
+1 (330) 262-9136
www.reacpa.com
Lesley A. Mast
International Tax:
C. Eugene Spittle
ZANESVILLE
1166 Military Rd, Suite A
Zanesville
Ohio 43701-0967
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Chad Bice
International Tax:
212
+1 (800) 837-0804
+1 (740) 454-3292
www.reacpa.com
James Fracker
UruguayGMT-3
Moore Stephens Auditores Asociados
MONTEVIDEO
Juncal 1305
Piso 16
Montevideo
Uruguay
Telephone:
Facsimile:
E-mail:
Website:
+598 29159714
+598 29159714
auditoria@msaa.com.uy
www.msaa.com.uy
Cr. Francisco Obes Secco
Cr. Daniel González Cotelo
for Legal Matters:
Cra. Ximena Furtado Cazes
Cr. Daniel González Cotelo
dgonzalez@ppv.com.uy
Cra. Ximena Furtado Cazes
xfurtado@ppv.com.uy
Dr. Tomás Guerrero Costa
tguerrero@ppv.com.uy
VenezuelaGMT-4.5
Cifuentes, Lemus & Asociados, S.C.
CARACAS
Av. La Salle
Torre Phelps
Piso 26
Plaza Venezuela
Caracas
Venezuela
Telephone:
Facsimile:
E-mail:
Website:
Juan Cifuentes
Luis Cifuentes
Maffalda Lemus
Zacarías Delgado
International Tax:
+58 212 781 88 66
+58 212 781 29 32
cla@moorestephens.com.ve
www.moorestephens.com.ve
U
V
Zaidet Cotoret
Mayerling Mejía
Laura Peserico
Luis Mogollón
Juan Cifuentes
jcifuentes@moorestephens.com.ve
Luis Cifuentes
lcifuentes@moorestephens.com.ve
Maffalda Lemus
mlemus@moorestephens.com.ve
213
VietnamGMT+7
Vietnam Auditing Partnership Company (CPA Vietnam)
HANOI
8th Floor
VG Office Building
No. 235 Nguyen Trai Street
Thanh Xuan District
Hanoi
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (4) 3 783 2121
+84 (4) 3 783 2122
info@cpavietnam.vn
www.cpavietnam.vn
Ha Phu Nguyen (Managing
Partner)
Tuan Anh Nguyen
Nam Thanh Phan
Thang Van Dinh
Ha Phu Nguyen
haphu@cpavietnam.vn
Hien Thu Nguyen
thuhien@cpavietnam.vn
HO CHI MINH CITY
5th Floor
Thien Son Building
No. 5 Nguyen Gia Thieu Street
District 3
Ho Chi Minh City
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (8) 3930 7062
+84 (8) 3930 7065
info@cpavietnam.vn
www.cpavietnam.vn
Tuan Anh Nguyen
tuannguyen@cpavietnam.vn
Hien Thu Nguyen
Vietnam Auditing Partnership Company (CPA VIETNAM)
NORTHERN VIETNAM
Floor 1st, No 17-1, Sai Dong Urban
Zone
Long Bien District
Hanoi
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (4) 3875 1482
+84 (4) 3875 1482
info@cpavietnam.vn
www.cpavietnam.vn
Ha Phu Nguyen
haphu@cpavietnam.vn
Hien Thu Nguyen
214
Vietnam (CONTINUED)GMT+7
DA NANG CITY
No. 528 Dien Bien Phu Street
Thanh Khe Dong Ward
Thanh Khe District
Da Nang City
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (511) 3 828 154
+84 (511) 3 828 154
info@cpavietnam.vn
www.cpavietnam.vn
Tuan Anh Nguyen
tuannguyen@cpavietnam.vn
Hien Thu Nguyen
SON LA PROVINCE
No. 89 Truong Chinh Street
Quyet Thang Ward
Son La City
Son La Provence
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (022) 3 756 678
+84 (022) 756 678
info@cpavietnam.vn
www.cpavietnam.vn
Nghia Van Truong
nghiatv@cpavietnam.vn
Hien Thu Nguyen
YemenGMT+3
Mohamed Al-Jaradi & Co
SANA’A
Haddah Street
2nd Floor Versailles Hotel Building
Sana’a
Republic of Yemen
Telephone:
Facsimile:
E-mail:
Website:
+967 1 411 406
+967 1 411 407
mohamed.alqubati@moorestephens-ye.com
www.moorestephens-ye.com
Mohamed Al-Qubati
Mohammed Ahmed Al-Jaradi
Hesham A. Al-Atnah
Mohamed Al-Qubati
mohamed.alqubati@mco-ye.com
215
V
Y
ZambiaGMT+2
Moore Stephens IFI Limited
LUSAKA
Tim Woodward
Paul Stockton
216
Z
217
CORRESPONDENT FIRMS
Correspondent firms are not full member firms of Moore
Stephens International Limited.
Firms may be designated as correspondent firms where:
·
·
·
218
the firm does not represent Moore Stephens International
Limited exclusively; or
the firm does not wish to comply with one or more of the other
administrative criteria necessary for full membership; or
the firm is in a development phase prior to seeking full
membership of Moore Stephens International Limited.
BotswanaGMT+2
Stevens Fricker & Associates
GABORONE
Deloitte House
Plot 64518
Fairground Office Park
Gaborone
Botswana
Telephone:
Facsimile:
E-mail:
Website:
+267 3952474
+267 3952478
jy@dss.co.bw
http://www.stevensfricker.com
John Stevens
Peter Stevenson
Robert Michael Northcote Vinen
Peter Stevenson
pds@dss.co.bw
BrazilGMT-3.5
Estilo Consultoria
Accounting and Tax
SÃO LUIS
Av. Jerônimo de Albuquerque,
545, Conj.
9/10, Bequimão - 65080-645 - São
Luis - MA
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (98) 3304 4182
+55 (98) 3304 4182
mssl@msbrasil.com.br
Erlinael da Silva Teixeira
Erlinael da Silva Teixeira
erlinael@msbrasil.com.br
Correspondent/Associated
Firms
219
CambodiaGMT+7
BG Associates Ltd
PHNOM PENH
Hotel Cambodiana
313 Sisowath Quay
Phnom Penh
Cambodia
Telephone:
Facsimile:
E-mail:
Website:
+855 23218426
+855 23218426
billy@bgacambodia.com
www.bgacambodia.com
Billy Kang
Gabriel Teo
International Tax:
Arthur Law
Billy Kang
billy@bgacambodia.com
Gabriel Teo
gabriel@bgacambodia.com
El SalvadorGMT-6
Audit & Consulting Financial Tax, S.A. de C.V,
SAN SALVADOR
7a. Calle Poniente y 81 Av. Norte
No. 509 Col. Escalón
San Salvador
El Salvador
Telephone:
E-mail:
+503 2522 6500
omar.guzman@acft.sv
Pedro David Hernández Fuentes
Pedro David Hernández Fuentes
pedro.hernandez@acft.sv
Brian Price
brian.price@acft.sv
EstoniaGMT+1
Audiitfirma Klea Oü
PÄRNU
Rüütli 51
80010 Pärnu
Estonia
Telephone:
Facsimile:
E-mail:
+372 (44) 90900
+372 (44) 90901
klea@klea.ee
Kalle Lahe
220
Kalle Lahe
klea@klea.ee
LiechtensteinGMT+1
Töndury + Partner AG
LIECHTENSTEIN
Mailing Address
P.O. Box 101
9495 Triesen
Liechtenstein
Austrasse 15
9495 Triesen
Liechtenstein
Telephone:
Facsimile:
E-mail:
Website:
+423 265 51 51
+423 262 79 89
toendury@toendury.li
www.toendury.li
Hans Eggenberger
HSG Gerhard Meier
Wilhelm G. Gerster
Hans Eggenberger
h.eggenberger@toendury.li
HSG Gerhard Meier
g.meier@toendury.li
Wilhelm G. Gerster
w.gerster@toendury.li
MongoliaGMT+9
Od Burtgel Audit LLC
ULAANBAATAR
Suite 500, 12A Kseny center
Sambuu’s Street 4th khoroo
Chingeltei district
Ulaanbaatar
Mongolia
+976 11 319782
+976 11 319782
info@odburtgel.mn
www.odburtgel.mn
Ms. Oyunaa Uvaa
Nyamdorj Chuluunbaatar
Myagmarjav Natsag
Ariunaa Jargalsaikhan
Ariunaa Jargalsaikhan
ariunaa.j@odburtgel.mn
Firms
Telephone:
Facsimile:
E-mail:
Website:
221
NigeriaGMT+1
RoseWater Partners
LAGOS
5 Shagamu Avenue
Off Association Avenue
Ilupeju
Lagos
Nigeria
Telephone:
Facsimile:
E-mail:
Website:
+234 1 271 8643 / 8644
+234 1 271 8643
info@rosewaterpartners.com
www.rosewaterpartners.com
Kayode Sunmola
International Tax:
Paul Abegunde
Kayode Sunmola
kayode.sunmola@rosewaterpartners.com
Paul Abegunde
paul.abegunde@rosewaterpartners.com
PanamaGMT-5
AG Accounting & Consulting
PANAMA CITY
Mailing Address
P.O. Box 0832-01220
Panama City
Republic of Panama
Avenida Samuel Lewis y CL. 54
Edificio AFRA, Piso 8
Panama City
Republic of Panama
Telephone:
Facsimile:
E-mail:
Website:
Alvaro Ayala
+507 397-9293
+507 397-9294
alvaro.ayala@agco-consultores.com
www.agco-consultores.com
Mag. Delia Garcia
Alvaro Ayala
alvaro.ayala@agco-consultores.com
Russian FederationGMT+2/12
Balance Ltd LLC
MOSCOW
Mailing Address
P.O. Box 11
Moscow 125413
Russian Federation
5 Golovinskoye Shosse
Moscow 125212
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Evgeny V. Pavlov
Valery S. Tishenko
+7 (495) 788 19 45
+7 (495) 788 19 44
info@balanceltd.ru
http://balanceltd.ru/
Michael V. Pylov
All international contact to be made through Moore Stephens
Moscow Limited
222
Russian Federation (CONTINUED)GMT+2/12
ZAO “Transsib-Audit”
MOSCOW
Mailing Address
A-195, P.O. Box 31
Moscow 125195
Russian Federation
Office 679
21/5 Kuznetskij Most
Moscow 107996
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 626 0163/0297
+7 (495) 626 0297
transsib_audit@mtu-net.ru
www.transsib-audit.ru
Ludmila Rodionova
Natalia Zakurdaeva
All international contact to be made through Moore Stephens
Moscow Limited
Sri LankaGMT+5.5
Aiyar & Co.
COLOMBO
“Havelock Central Building”
104-4/1 Havelock Road
Colombo 05
Sri Lanka
+94 112 505516/505517
+94 112 505518
aiyar@slt.lk
E. Ruwan J. Perera (Managing
Partner)
International Tax:
Joseph Jayaseelan
E. Ruwan J. Perera
ruwanaiyar@sltnet.lk
Joseph Jayaseelan
josephaiyar@sltnet.lk
Firms
Telephone:
Facsimile:
E-mail:
223
United KingdomGMT
MA Partners LLP
NORWICH
7 The Close
Norwich
NR1 4DJ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)1603 227600
+44 (0)1603 227610
enquiries@mapartners.co.uk
www.mapartners.co.uk
Chris Dugdale
Clare Goodswen
Martyn Page
William Hill
Jeremy Robson
Frank Shippam
Iain Mawson
Mary-Anne Sargeant
Alistair Fish
Chris Dugdale
chris.dugdale@mapartners.co.uk
Martyn Page
martyn.page@mapartners.co.uk
Offices also in Attleborough, Swaffham and Watton.
ZimbabweGMT
pna Chartered Accountants
BULAWAYO
100 A Samuel Parirenyatwa Street
Bulawayo
Zimbabwe
Telephone:
E-mail:
Website:
Phillip Ndlovu
224
+263 9 61101 / 61085
tssiwela@pnacharteredaccountants.com
www.pnacharteredaccountants.com
Thamsanqa Siwela
Phillip Ndlovu
philipndlovu12@gmail.com
Firms
225
EMAIL COUNTRY CODES
To assist in helping you locate the sender of International e-mails,
listed below are the country abbreviations of our Member and
Correspondent firms.
.adAndorra
.ae
.alAlbania
.an
Netherlands Antilles
.kzKazakhstan
.lbLebanon
.liLiechtenstein
.lk
Sri Lanka
.arArgentina
.ltLithuania
.atAustria
.luLuxembourg
.auAustralia
.lvLatvia
.azAzerbaijan
.maMorocco
.bdBangladesh
.mcMonaco
.beBelgium
.mdMoldova
.bgBulgaria
.mk Macedonia, FYRO
.bhBahrain
.mnMongolia
.bmBermuda
.mtMalta
.boBolivia
.muMauritius
.brBrazil
.mxMexico
.bsBahamas
.myMalaysia
.bwBotswana
.niNicaragua
.bzBelize
.nINetherlands
.caCanada
.ngNigeria
.chSwitzerland
.noNorway
.ck
.nz
Cook Islands
New Zealand
.clChile
.omOman
.cnChina
.paPanama
.coColombia
.pePeru
.cyCyprus
.pg
.cz
.phPhilippines
Czech Republic
Papua New Guinea
.deGermany
.pkPakistan
.dkDenmark
.plPoland
.do
.ptPortugal
Dominican Republic
.ecEcuador
.pyParaguay
.eeEstonia
.qaQatar
.egEgypt
.roRomania
.esSpain
.ru
.fiFinland
.rsSerbia
.frFrance
.sa
.giGibraltar
.scSeychelles
.grGreece
.seSweden
.gtGuatemala
.sgSingapore
.hk
.skSlovakia
Hong Kong
Russian Federation
Saudi Arabia
.hnHonduras
.sv
.hrCroatia
.sySyria
.huHungary
.thThailand
.idIndonesia
.tnTunisia
.ieIreland
.trTurkey
.ilIsrael
.twTaiwan
.im
.uaUkraine
Isle of Man
El Salvador
.inIndia
.uk
.irIran
.usUSA
.isIceland
.uyUruguay
.itItaly
.veVenezuela
.joJordan
.vg
.jpJapan
.vnVietnam
.kr
.yeYemen
Korea (South)
.kwKuwait
.ky
.za
United Kingdom (Great Britain)
South Africa
Cayman Islands
Please note that MSIL member and correspondent firms from Cambodia, Nigeria, UK,
USA and Zimbabwe use .com at the end of their e-mails.
.
226
personal contact details
C: Cell phone; D: Direct dial
Abbasi, Ahmed
aabbasi@abbasi-cpa.com
C: 00 962 797848929 99
Abdelsalam, Mohamed mkhaled@moorestephensegypt.com
Khaled Salah
C: +20 1001116200 66
Abdulali, Mustafa
mustafa.abdulali@moorestephens.com
168
Abedin, Kamrul
kamrul.abedin@mjabedin.com
C: +880 171 303 5677 33
Abedin, M. J.
jainul.abedin@mjabedin.com
C: +880 171 300 7525 33
Abegunde, Paul
paul.abegunde
@rosewaterpartners.com 222
Abreu, Antonio
antonio.abreu@msfunchal.pt 125
Salvador
Abu Farah, Fathi
fathi.abufarah
@moorestephens-qa.com 125
Acha, Pablo
pablo.acha@msib.net 141
Achten, Danny
danny.achten@winx.be 34
Acker, Trista
trista.acker@reacpa.com
D: +1 614 923-4544 177
Acklin, Thomas
C: +41 79 599 94 92 145
Acosta, Carlos
cacosta@moorestephensscai.com
C: +57 (3)20 4423600 55
Adams, Bill
wadams@scandh.com 190
Adams, Gerry
gadams@pscpa.com
D: +1 206-344-7527 208
Adcock, John
C: +971 50 6588079
6/10/120/153/154
Agarwal, Prabhat
prabhatagarwal@singhico.com 83
Agrawal, Amit
amitagrawal@singhico.com 83
Aguayo Henríquez,
vaguayo@moorestephens.cl
Víctor
C: + 56 991281286 46
Ahmad, Zafar
C: +92 314 2590000 120/121
Ahn, Joseph
jahn@citrincooperman.com 196
Al Bahar, Hussah
hussah.albahair
100
@moorestephens-kw.com Alam, Manzoor-ul
manzoor-ul.alam@mjabedin.com
C: +880 171 154 1696 33
215
Al-Atnah, Hesham A.
hesham.alatnah@mco-ye.com Albereda Soberón,
valbareda@msdat.com.mx 108
Victoria
Albert, Eric
ealbert@citrincooperman.com 196
Albrecht, Barbara
barbara.albrecht@sonntag-partner.de 70
Aleksic, Bogoljub
aleksic@revizija.co.rs
130
C: +381 63 521 059 215
Al-Jaradi, Mohammed mohammed.aljaradi@mco-ye.com Ahmed
Allahverdiyev, Hikmet hikmet.allahverdiyev@moorestephens.az
32
C: +994 50 200 44 40 45
Allen, Brad
ballen@dmcl.ca 190
Allen, Duke
dallen@scandh.com Allen, Joanne
joanne.allen@moorestephens.com
155
C: +44 (0)7887 626277 227
@
personal contact details (CONTINUED)
Allen, Seth C.
Allison, Kevin
sallen@citrincooperman.com 189
kallison@pscpa.com
D: +1 206-382 7703 208
Almeida de Oliveira,
jaoliveira@msbrasil.com.br
José
C: +55 31 9972-4165 38
Alonso Díaz, Sandra
sandraalonso
@moorestephens-fidelitas.com 141
Al-Qubati, Mohamed mohamed.alqubati@mco-ye.com 215
Alt, Margie
margiea@za-ms.co.za
D: +27 21 685 0088 7/133
Alter, Kurt A.
kalter@mslcpa.com
C: +1 (616) 405-5004
191/192/199/209/210
Alterauge, Peter
peter.alterauge@sp-wp.de 70
Altman, Ronald
raltman@citrincooperman.com 196
Amato, Jennifer
jamato@scandh.com 190
Amine, Joseph A.
174/179/180/183/191
Anderson, Christopher canderson@bonadio.com 204
P.
Anderson, David
C: +44 (0)7887 626288 162/168
Andersson, Patrik
patrik.andersson@moorestephens.se
C: +46 706 513322 144
Angeli, Andrea
a.angeli@axisnet.it 94
Ankarath,
nanda@moorestephens-uae.com
153
Nandakumar
C: +971 50 6524796 Anschuetz, Chad M.
anschuetz@moorestephensdm.com 180
Antonelli, Ben
ben.antonelli@reacpa.com
D: +1 614 923-4542 177
193
Antonelli, Lindy
lindy.antonelli@armaninoLLP.com Antonius, Peter
8/22
D: +61 (0)3 9909 7372 Anziano, James
janziano@grassicpas.com
C: +1 646 285-3470
D: +1 212 223-5003 195
141
Aparicio, Celestino
Aprath, Matthias
matthias.aprath@rinke.eu 76
Archer, Greg
garcher@moorestephens.com.au
C: +61 (0)408 720460
23/24
D: +61 (0) 7 4078 1701 Archibald, Gerald J.
garchibald@bonadio.com
C: +1 585-750-6776
D: +1 585-249-2780 204
Ardito, Frank T.
fta@gtreilly.com 171
Argaman, Amnon
amnon@lionorl.co.il
C: +972 54 6788005 93
Arias, Lazaro
larias@moorestephensula.do
C: +1 809-710-0526 64
Armanino, Andrew J. andy.armanino@armaninoLLP.com
C: +1 925 451 2548
D: +1 925 790 2612
5/6/187/193/202/205/206/207
Armanino, Matt
matt.armanino@armaninoLLP.com
C: +1 925 352 3139 207
Arnold, Dominic
dominic.arnold@moorestephens.com 155
228
Arzate Figueroa,
Heliodoro
Arzuaga Souto, Javier
Astudillo Lopez, Jorge
Atcha, Idris
Aulak, Suk
Aurelius, Scot E.
Austin, Laurie J.
Avci, Kenan
Aw, Mick
Axene, Christopher E.
Ayala, Alvaro
Ayres, Mark
Aytaş Kösoğlu,
Ümmiye
Ayub, Roberto
Augusto
Babjaková, Viera
Baby, Cherian K.
heliodoro.arzate@delbarrioycia.com 108
javier.arzuaga@grupoams.com 139
joastudillo@moorestephens.cl 46
C: +965 97434688
D: +965 22986401 5/100
158/164/166
saurelius@mslcpa.com 199
laustin@dgccpa.com
D: +1 781 937 5329 172
kenan.avci@moorestephens.com.tr
C: +90 533 553 20 00 152
mickaw@moorestephens.com.sg
C: +65 9109 1881
D: +65 6329 2701 131
173/176/177/178/185/189/190/192/194/212
alvaro.ayala@agco-consultores.com 222
mark.ayres@moorestephens.com 155
ummiye.aytas@moorestephens.com.tr 152
rayub@msbrasil.com.br
C: +55 55 8111 3415 40
viera.babjakova@bdrbb.sk 132
cherian@varmaandvarma.com
C: +91 984 599 6290
D: +918042444912 85/86
Badenhorst, Andriëtte abadenhorst
@grg.moorestephens.co.za 135
Bader, Herbert
herbert.bader@horntreuhand.de 76
Bader, Marvin
marvin.bader@citrincooperman.com 196
211
Badey, Alan G.
abadey@citrincooperman.com Baggia, Douglas
C: + (504) 9992-9317 79/80
Baggia, Patricia
pbaggia@hnmoorestephens.com
C: + (504) 9992-2029 79
Bagoff, Gary N.
bagoff@citrincooperman.com 186
Baiges, Higini
hbaiges@srbasesores.com 139
Bainbridge, Clint
cbainbridge@moorestephens.com.au
C: +61 (0)432 510 241 25
Baird, Julie A.
jbaird@mslcpa.com 191/209
Bairstow, Nicholas
nick.bairstow@moorestephens.com
C: +44 (0)7977 090866 161
189
Baker, Philip R.
pbaker@citrincooperman.com Bakker, Harmen
hbakker@citrincooperman.com 196
129
Balamesh, Abdullah
abalamesh@elayouty.com Balen, Zdenko
zdenko.balen@audit.hr
56
C: +385 98 275 264 Bales Lawrence,
kim.lawrence@elliottdavis.com 175
Kimberley A.
Baliban, Jeffrey L.
jbaliban@citrincooperman.com 196
Balluku, Esmeralda
C: +355 (0)6920 44087 21
229
@
Bamber, Janine
jbamber@dbn.moorestephens.co.za
C: +27 (0)82 458 0446 134
Banerjee, Sankar
sbanerjee@singhico.com 83
Bapna, V.S.
vsbanpa@singhico.com 83
Barback, Spencer
sbarback@citrincooperman.com 211
Barbagallo, Antonio
studiobarbagallo@tin.it 96
Barbash, Richard J.
rbarbash@citrincooperman.com 196
Barbeau, Olivier
oab@jhb.moorestephens.co.za
C: +27 83 625 6461
D: +27 11 544 0702 6/136
Barnard, Johannes
jbarnard@hd.moorestephens.co.za 135
Barnes, Alex
alex.barnes@moorestephens.com
C: +44 (0) 7903891435
D: +44 (0) 207 651 1213 155
Barnes, Russell
rjbarnes@moorestephens.com.au 25
Barooshian, Laura K.
lbarooshian@dgccpa.com 172
Barranco, Alberto M.
abarranco@mosconsult.it 96
Barranco, Giuseppe A. barranco@mosconsult.it
C: +39 335 8085247 96
Barrons, David M.
dbarrons@beenegarter.com
C: +1 616-450-2761
D: +1 616 235-2076 182
Barry, Katrina
katrina.barry@moorestephens.com Barry, Sheldon Ross
sheldon@el.moorestephens.co.za 134
Bartlett, Alan
alan.bartlett@markhams.co.nz 116
Barturen Fernandez,
ignacio.barturen@grupoams.com 140
Ignacio
Bassett, Sam
sam.bassett@markhams.co.nz
D: +64 9 306 7103 115
Bastardi, Stephen
sbastardi@frazerllp.com
188
D: +1 714-671-2211 Batista Feliciano,
pedro@msbrasil.com.br
Pedro
C: +55 31 9775-6631 38
Battino, Steven
sbattino@citrincooperman.com 196/201
174
Battle, Richard
richard.battle@elliottdavis.com Baumgarten, Rolf
baumgarten@rinke-gruppe.de
76
C: +49 (0)1735 388263 Baumohl, Mark
mark.baumohl@armaninollp.com
187
D: +1 (310) 745-5738 Bay, Lorraine
lorraine.bay@moorestephens.com
155
C: +44 (0)7881 500020 Baylis, Simon
simon.baylis@moorestephens.com 155
Beachy, Kent
kent.beachy@reacpa.com
D: +1 614 923-4575 177
Beall, Lee
D: +1 614 923-4546
173/176/177/178/185/189/190/192/194/212
Beamer, Lisa
lisa.beamer@reacpa.com
194
D: +1 330 309-6828 Beamish, Richard J.
beamish@moorestephensdm.com 180
Bean, Bransom
bransom.bean@msiom.com
C: + 44 (0)7624 212036 91
43
Beaudet, Patrick
pbeaudet@demersbeaulne.com Beaudoin, Natalie
nbeaudoin@demersbeaulne.com 43
sbeaulieu@demersbeaulne.com Beaulieu, Stéphane
43
Beauvais, Paul
pbeauvais@demersbeaulne.com 43
230
Becerra Muñoz, José
Bechis, Enrique
Beckwith, Robert
Begley, Kevin
Behrenz, Frank
Bekedam, David
Belcher, Robert L.
Beljkas, Jelena
Bell, Corey D.
Bell, Robin R.
Belling, Dudley
Ben Shimon, Tamir
Benchoubane, Karim
Bender, Stuart
Bennett, Michael
Bennett, Nick
Bennie, Andrew
Ben-Shoham, Galit
Bentley, Allen B.
Beranek, Axel
Berckmoes-Joos,
Frederik
Berger, Barry
Berglund, Emil
Bergman, Ira H.
Bernal, Juan G.
Bernhardt, Roberta
Bernossi, Abdellatif
Bernossi, Kouds
Berriman, Brett
Berry, Michael J.
Berry, William T.
Bešvir, Bruno
Beutelschies, Richard
Bevilacqua, John
Bevilacqua, Susan
Bhat, Radhesh L.
Bhikha, Kiran
josé.becerra@moorestephenscr.com 56
ebechis@moorestephens-gl.com
C: +86 1381 6084496 54
robert.beckwith@elliottdavis.com 183
kevin.begley@elliottdavis.com 176
frank.behrenz@sonntag-partner.de
C: +49 172 1405371 70
dbekedam@frazerllp.com 210
robert.belcher@elliottdavis.com 175
beljkas@revizija.co.rs 130
cbell@citrincooperman.com 196/201
rbell@bswllc.com
D: +1 314 983 1217 209
dbelling@dbn.moorestephens.co.za
C: +27 (0)79 693 7455 134
tamirb@lionorl.co.il
C: +972 54 6788028 93
benchoubane@msbernossi.ma
C: +212 6 61 17 47 47 112
sbender@citrincooperman.com 186
mjbennett@moorestephens.com.au 25
nick.bennett@moorestephens.com
155/162
andrewb@mspta.co.za
C: +27 (0)82 551 9576 136/137
galit@lionorl.co.il
C: +972 54 6788011 93
allen.bentley@elliottdavis.com 179
prof.dr.beranek@rhein-emscher.de
71
D: +49 (0) 203 29506 631 frederik.berckmoesjoos
35
@moorestephens.be bberger@citrincooperman.com 196
emil.berglund@moorestephens.se
C: +46739424218
144
D: +46317224218 ibergman@bswllc.com
209
D: +1 (314).687-2323 jgbernal@moorestephensscai.com
55
C: +57 (3)213701551 rbernhardt@citrincooperman.com 211
C: +212 6 6120 9036 112
112
kouds@msbernossi.ma brettb@pmb.moorestephens.co.za
C: +27 082 925 4334 137
berry@moorestephensdm.com 180
bill.berry@elliottdavis.com 203
56
bruno.besvir@revidens.hr rbeutelschies@moorestephensdm.com
183
jbevilacqua@bonadio.com 204
sbevilacqua@bonadio.com 204
radhesh@varmaandvarma.com 85
kiran.bhikha@markhams.co.nz
D: +64 9 306 7117 115
231
@
Białecki, Janusz
j.bialecki@msca.pl
C: +48 691 538 924 123/124
Bice, Chad
chad.bice@reacpa.com
D: +1 740 454-3198 212
Bick, Michael
m.bick@drv.nl
C: +31 (6) 54632263 114
Bierhorst, Dave
daveb@hcvt.com 211
Bill, Susan
sue.bill@moorestephens.com 155
Billson, Alan
alanb@ctn.moorestephens.co.za 133
Binder, Michael
michael.binder@moorestephens.at 29
Bird, Sam
sam.bird@msgsy.com 79
Biscopink, Kay
C: +1 864-314-1611
D: +1 864-250-3941
1
70/171/173/174/175/176/177/179/183/185/191/193/202/203
Bishop, Peggy W.
pbishop@beenegarter.com
D: +1 616 235-5210 182
Blackbeard, Jeff
C: +27 82 459 0573
D: +27 31 332 8622 7/133
Blackman, Jules
jblackman@citrincooperman.com 196
Blanco, Carlos Cabrera ccb@abogadostributarios.es 141
Blanquer, Jorge
jblanquer
@moorestephens-addveris.es 138/139
Blend, William
wblend@mslcpa.com 199
Blurton, Bob
bblurton@moorestephens.com.au
C: +61 (0) 488 403 139
D: +61 (0) 7 3640 4083 22
Bodell, Brian
brian.bodell@msrs.im
C: +44 (0)7624 212034
D: +44 (0)1624 697214 92
Boeing, José
boeing@msbrasil.com.br
C: +55 41 9967 2871 38
Bogdashevsky, Dmitry dbogdashevsky@citrincooperman.com
196
Bogena, Ole
o.bogena@moorestephensnaust.de 73
Bojtos, Gyuláné
e.bojtos@moorestephens.hu Boliek, Michael W.
mike.boliek@elliottdavis.com 183
Bolton, Gillian
gillianb@msct.co.za 133
Bonadio, Thomas F.
tbonadio@bonadio.com
C: +1 585-750-7997
D: +1 585-249-2700 6/204
Bondi, Tom
tom.bondi@armaninoLLP.com
D: +1 (408)) 494-1254 206
Bonnevie, Per
pbo@moorestephens.dk
C: +45 20 54 88 09 62
Bonney, Matthew
mbonney@citrincooperman.com 196
Bono, Lori
lbono@grassicpas.com
D: +1 (516) 336-2458 184/194/195
Bookstein, Harvey
harvey.bookstein@armaninollp.com
D: +1 (310) 745-5722 187
Bootsmann, Jan
jbootsmann@rinke-gruppe.de
C: +49 173 57 47 922
D: +49 202 2496 114 76
Borghi, Paolo
C: +39 346 6681265 93/95
Borgia, Scott
scott.borgia@armaninoLLP.com 206
232
Bossi, Michael
Bossong, William J.
Bouraoui, Jelil
Bourke, Kim
Bowen, Dan J.
Bowen, James
Boyd, David
Boyd, Don
Boyle, T. J.
Brack, Allison
Bradley, John
Brady, Andrew
Brambila Espinosa,
Héctor
Brams, Cindy C.
Branch, Robert
Brandt, Niels
Braun, Luc
Braun, Michael K.
Braun, Werner
Brause, Bill
Brehme, Roland
Breman, Paul
Brenner, William
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259
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Madhu
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266
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285
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108
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Manuel
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Yde, Søren
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289
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Ziegler, Thomas
Zielinski, James J.
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290
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27
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rzweifel@bonadio.com
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a.zwettler@moorestephens.at
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