International Directory

Transcription

International Directory
January 2012
Moore Stephens International Limited
Contact Names:
Chairman
Richard Moore
richard.moore@moorestephens.com
Director of Sales
Charlie Newby
charlie.newby@moorestephens.com
International Liaison Manager
Sarah Skeels-Smith
sarah.skeels-smith@moorestephens.com
Quality Development Manager
Andrew Nicholl
andrew.nicholl@moorestephens.com
Senior International Administrator
Heather Deacon
heather.deacon@moorestephens.com
Marketing Manager
Victoria Littler
victoria.littler@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
CONTENTS
Introduction
Committees
Regional Executive Offices
Index
International Direct Dialling Codes
World Time Zones
2012/2013 Calendar
Member Firms
Correspondent/Associated Firms
E-mail Country Codes
Personal Contact Details
2
5
7
10
16
17
18
19
210
216
217
WORLDWIDE STATISTICS
Members and
correspondents
Africa
Countries
Firms
Offices
Principals
and staff
Fee
income
US$m
5
14
16
749
29
Asia Pacific region
14
24
58
2,687
91
Australasia region
2
19
29
1,065
126
Europe region
40
163
324
7,851
886
Latin America region
17
29
36
1,178
36
Middle East region
11
11
23
551
22
8
54
152
6,507
961
97
314
638
20,588
2,151
North America region*
*Includes Bermuda and The Caribbean
The information in this directory is correct at the time of going to press
(January 2012)
© Moore Stephens International Limited 2012
This directory lists the firms and companies that are members of Moore
Stephens International Limited, and correspondent firms. Both the
member firms and correspondent firms 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 – January 2012 –
comprises 314 leading independent accounting and
consulting firms with a total of 638 offices across 97
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 100 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 – janvier 2012 – sont constitués de
314 cabinets comptables et conseils indépendants reprenant
un total de 638 bureaux situés dans 97 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 100 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 Januar 2012, umfasst
das Netzwerk Moore Stephens International Limited “MSIL”
314 führende unabhängige Wirtschaftsprüfungs- und
beratungsfirmen mit insgesamt 638 Büros in 97 Ländern.
Detaillierte Informationen der aktuellen Mitgliedsfirmen
sind auf der Moore Stephens International Internet-Seite
www.moorestephens.com unter “Locations” erhältlich.
Während der 100 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 – Enero de
2012 –, la afiliación a Moore Stephens International Limited
“MSIL” contaba con 314 firmas punteras independientes de
auditores y consultores con un total de 638 oficinas en 97
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 100 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 – Gennaio 2012 –
riunisce più di 314 tra società di revisione, consulenza e studi
professionali, totalmente indipendenti tra loro, per un totale
di 638 uffici in 97 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 – 100 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, Janeiro de 2012, a
sociedade Moore Stephens International Limited (MSIL)
integra 314 empresas independentes de auditoria e
consultoria com um total de 638 escritórios situados em 97
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 100 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
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4
COMMITTEES
International Policy Committee
Richard Moore
Andy J. Armanino - North America
Roberto C. Cox - Latin America
Louis Grassi - North America
Stephen Humphrys - Australasia
Herjanto Lutanto - Asia Pacific
Jens Poll RA/WP/StB - Europe
Chairman
International Technical Committee
Michael Hathorn - London - Europe
John Adcock - Muscat - Middle East
Julio David Cruz - Panama City - Latin America
James T. Fulton - Hong Kong - Asia Pacific
Joe Shannon - Sydney - Australasia
Andrew Nicholl - MSIL - London
Chairman
Secretary
Moore Stephens Asia Pacific Limited
Executive Committee
Herjanto Lutanto - Jakarta
Helen H. L. Tang - Hong Kong
Eddy K. C. Chong - Kuala Lumpur
Nobuyuki Ishiwata - Tokyo
Pankaj Jain - Mumbai
Neo Keng Jin - Singapore
Chaovana Viwatpanachati - Bangkok
Chairman
Vice Chairman
Moore Stephens Australasia
Executive Committee
Stephen Humphrys - Sydney
Marco S. Carlei - Melbourne
Jim Gouskos - Adelaide
Eric Hummer - Canberra
Alan Mitrovich - Gold Coast
Neil Pace - Perth
Ken Pickard - Queensland
Stewart B. Thompson - Sydney West
Joyce Wiranata - Sydney
Adam Irwin - Sydney
Chairman
Secretary
Chief Operating Officer
Moore Stephens Europe Limited
Executive Committee
Jens Poll RA/WP/StB - Berlin
Giuseppe A. Barranco - Milan
Clive Barton - Jersey
Holger Buch - Almere
Iga Kwaśny - Warsaw
Christoph Schlotthauer - Paris
Dr. Manfred Schwarz - Vienna
Paul Stockton - London
Jan Tønnesen - Copenhagen
Frans Verschelden - Brussels
Christopher Rawden - Brussels
Chairman
Executive Director
5
COMMITTEES (CONTINUED)
Moore Stephens Latin America Inc.
Executive Committee
Roberto C. Cox - Buenos Aires
Mauricio Durango Pérez - Quito
Hélio Mazzi Júnior - Ribeirão Preto
Chairman
Secretary
Moore Stephens Middle East Ltd.
John Adcock - Dubai
Mohamed H.S. El Ayouty - Jeddah
Moore Stephens North America Inc.
Board of Directors
Andy J. Armanino - San Francisco
Thomas F. Bonadio - Rochester
William H. Carr - Enterprise
James F. Carr-Hilton - Vancouver
Joseph D. Decosimo - Chattanooga
Louis Grassi - Jericho
Greg Hutchins - Westlake Village
Thomas P. Rosenbach - Grand Rapids
Steven Sacks CPA - Saddle Brook, NJ
Chairman
Executive Director
Moore Stephens South Africa (Pty) Ltd.
Charles Reid - Durban
Andrew Bennie - Pretoria
Brett Berriman - Pietermaritzburg
Chris Bush - Cape Town
George Friend - Port Elizabeth
Johan Pretorius - East London
Leonard Roberts - East Rand
Pieter-Louw van der Ahee - Stellenbosch
Jo Viviers - Humansdorp
6
Chairman
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
Charlie Newby
Director of Sales
Sarah Skeels-Smith
International Liaison Manager
sarah.skeels-smith@moorestephens.com
Andrew Nicholl
Quality Development Manager
Heather Deacon
Senior International Administrator
Victoria Littler
Marketing Manager
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
Cordelia Tang
Secretariat
7
REGIONAL EXECUTIVE OFFICES (CONTINUED)
SYDNEY
Level 7
20 Hunter Street
Sydney
NSW 2000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (2) 8236 7700
+61 (2) 9233 4636
info@moorestephens.com.au
www.moorestephens.com.au
Adam Irwin
airwin@moorestephens.com.au
David Stevens
National Assurance Operations Manager
dstevens@moorestephens.com.au
Alina Leang
Visual Communications Coordinator
aleang@moorestephens.com.au
Moore Stephens Europe Limited
BRUSSELS
Avenue Louise 209A
1050 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
+32 (0) 2 627.18.32
+32 (0) 2 644.67.89
info@moorestephens-europe.com
Christopher Rawden
Executive Director
chris.rawden@moorestephens-europe.com
Alexandra Bascou
Executive Manager
alexandra.bascou@moorestephens-europe.com
Hilde Denooze
Office Manager
hilde.denooze@moorestephens-europe.com
Zigurds Kronbergs
European Tax Coordinator
zigurds.kronbergs@moorestephens-europe.com
Gill Spaul
European Technical Director, Exeter, UK
gill.spaul@moorestephens.com
Gill Spaul - Telephone: +44 (0)20 7651 1859
Moore Stephens Latin America Inc
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
valeriagagliani@moorestephensla.com
http://msla.moorestephens.com
Roberto C. Cox
rcox@suarez-menendez.com
Valeria Gagliani
8
Chairman
Regional Co-ordinator
REGIONAL EXECUTIVE OFFICES (CONTINUED)
Moore Stephens Middle East Ltd
DUBAI
Mailing Address
P.O. Box 28817
Dubai
United Arab Emirates
Courier Address:
Suite M5-A
Zalfa Building
Al Garhoud
Dubai
Telephone:
Facsimile:
E-mail:
Website:
+971 4 282 0811/0783
+971 4 282 0812
stephenz@eim.ae
www.moorestephens-me.com
John Adcock
john.adcock@moorestephens-uae.com
Mohamed H.S. El Ayouty
msayouty@elayouty.com
Chairman
Vice Chairman
Moore Stephens North America, Inc
SADDLE BROOK
250 Pehle Avenue
Park 80 West, Plaza 2
Suite 200
Saddle Brook
NJ 07663
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (201) 291 2660
+1 (201) 368 1944
theteam@msnainc.org
www.msnainc.org
Andy J. Armanino
Chairman
andy.armanino@amllp.com
Steven Sacks CPA
Executive Director
ssacks@msnainc.org
Alexandra DeFelice
Sr Manager - Communications & Program Dev
Amber J. D’Amato
Online Communications Specialist
adamato@msnainc.org
9
INDEX OF CITIES
ALBANIA
Tirana
BELIZE
19
ALGERIA
Algiers
19
Hamilton
19
Bolivia
Santa Cruz De La Sierra
20
AUSTRALIA
Adelaide
21
Adelaide - Camden Park
211
Brisbane
21
Cairns
22
Canberra
22
Gold Coast
22
Innisfail
23
Melbourne
23
Melbourne And Sydney West 21
Perth
24
Sydney
20/24
Sydney West
25
The Burdekin
25
Toowoomba
26
Townsville
26
Warrnambool
211
AUSTRIA
Altenmarkt
Amstetten
Graz
Innsbruck
Klagenfurt
Linz
Neunkrichen
Ried Im Innkreis
Salzburg
Steyr
Vienna
Wels
31
32
29
29
30
30
32
32
31
32
27/28/29
33
33
BAHAMAS
Nassau
33
BAHRAIN
Manama
34
Dhaka
34
10
35
35
35/36/38
37
37
37
40
40
41
41
41
42
42
43
40/43
BRITISH VIRGIN ISLANDS
Tortola
43/44
BULGARIA
Sofia
44
CANADA
Edmonton
Port Coquitlam
Toronto
Vancouver
White Rock
47
46
45
45
46
CAYMAN ISLANDS
Grand Cayman
47
CHANNEL ISLANDS
Channel Islands
47
CHILE
48
CHINA
Beijing
Chongqing
Fuzhou
Qingdao
Shanghai
49
212
49
50
48/50/51
COLOMBIA
51
CONGO (DRC)
Kinshasa
BELGIUM
Antwerp
Beaufays
Brussels
Charleroi
Gent
Liège
BRAZIL
Bogota
BANGLADESH
39
212
Belo Horizonte
Curitiba
Fortaleza
Joinville
Porto Alegre
Ribeirão Preto
Rio De Janeiro
São José Do Rio Preto
São Paulo
Santiago
AZERBAIJAN
Baku
38/39
BOLIVIA
ARGENTINA
Buenos Aires
38
BERMUDA
ANDORRA
Andorra
Belize City
52
COOK ISLANDS
Cook Islands
52
COSTA RICA
San José
52
INDEX OF CITIES (CONTINUED)
CROATIA
Varaždin
Zagreb
52
53
CYPRUS
Limassol
Nicosia
53
53
CZECH REPUBLIC
Domažlice
Pardubice
Pilsen
Prague
54
54
54
55
Gibraltar
57/60
55/56/57/58
56
59
61
58
59
60
56
59
60
58
ECUADOR
Guayaquil
Quito
62
61/62
EGYPT
Alexandria
Cairo
63
62/63
63
212
Helsinki
Hämeenlinna
Oulu
Tampere
64
64
64
63
FORMER YUGOSLAV
REPUBLIC OF MACEDONIA
65
FRANCE
65
65
66
66
GERMANY
Berlin
Bielefeld
Dortmund
Duisburg
Düsseldorf
Frankfurt Am Main
Fulda
66/67
68
68
69
69
70
70
78
GUATEMALA
Guatemala City
79
GUERNSEY
Guernsey
79
HONDURAS
San Pedro Sula
Tegucigalpa
80
79
HONG KONG
80/81
HUNGARY
81/82
82
ICELAND
Iceland
FINLAND
Cambrai
Cannes - Le Cannet
Paris
Villeneuve-d’ascq
Piraeus
Budapest
Komárom
Estonia
Pärnu
77
GREECE
Hong Kong
ESTONIA
Skopje
71
71
71
72
72
73
73
74
74
75
75
76
76
77
GIBRALTAR
DENMARK
Aarhus
Copenhagen
Farum
Fjerritslev
Fredericia
Hanstholm
Hurup
Kolding
Køge
Nykøbing Mors
Skive
Thisted
Goslar
Hamburg - City
Hannover
Iserlohn
Karlsruhe
Kassel
Koblenz
Mannheim
Munich
Nürnberg
Osnabrück
Stuttgart
Ulm
Wuppertal
82
INDIA
Aurangabad
Bangalore
Chandigarh
Chennai
Hyderabad
Kannur
Kochi
Kolkata
Kolkata - City
Kozhikode
Mumbai
Mumbai - City
New Delhi
Thiruvananthapuram
Thrissur
Tirunelveli
Visakhapatnam
83
83
83
84
84
85
85
86
86
86
87/88
87
88
89
89
89
89
INDONESIA
Jakarta
90
11
IRAN
Tehran
MALTA
90
IRELAND
Cork
Dublin
Limerick
91
91
92
92/93/94
ISRAEL
Tel Aviv
94
ITALY
Bolzano
Messina
Milan
Reggio Emilia
Rome
Verona
Vicenza
99
99
95/96/98
97
96
97
97
100
100/101
JORDAN
Amman
101
KAZAKHSTAN
Almaty
102
KOREA
Seoul
102
LATVIA
Riga
102
LEBANON
Beirut
103
103/213
103
LUXEMBOURG
Luxembourg
104
MACEDONIA, FYRO
Macedonia, Fyro
104
MALAYSIA
Kuala Lumpur
Labuan
MONACO
112
MOROCCO
113
113
NETHERLANDS
Almere
117
Amersfoort / Hoevelaken Central Area
117
Amsterdam - Airport
113
Amsterdam - City
114
Baarn
118
Breda - South West Area
116
Bussum - Amsterdam Area 118
Eindhoven
114
Goes - Port Of Vlissingen Area
116
Meppel - Northern Area
118
Mijdrecht - Amsterdam Area 114
Rosmalen / Den Bosch
115
Rotterdam
116/117
Tilburg
115
Curaçao
Auckland
Christchurch
Dunedin
Hastings
Masterton
Wanganui
Wellington
118
105
106
119
119
120
120
120
121
121
NICARAGUA
Managua
122
NORWAY
Oslo
12
112
107
108
108
108
107/109/110
111
109
111
110
109
107
111
112
NEW ZEALAND
LITHUANIA
Vilnius
MEXICO
Aguascalientes
Ciudad Victoria
Colima
Guadalajara
Hermosillo
Mexico City
Monterrey
Mérida
Piedras Negras
Puebla
Querétaro
Reynosa
Saltillo
San Luis Potosí
NETHERLANDS ANTILLES
LIECHTENSTEIN
Liechtenstein
106
Casablanca
Tangier
JERSEY
Jersey
Port Louis
Monaco
JAPAN
Tokyo
106
MAURITIUS
ISLE OF MAN
Isle Of Man
Marsa
122/123
OMAN
SLOVAKIA
Muscat
123
PAKISTAN
Islamabad
Karachi
124
124
PANAMA
Panama City
124
PAPUA NEW GUINEA
Port Moresby
125
PARAGUAY
Asuncion
Paraguay
213
125
Banská Bystrica
Bratislava
SOUTH AFRICA
Cape Town
Durban
East London
East Rand
Humansdorp
Jeffreys Bay
Pietermaritzburg
Port Elizabeth
Pretoria
Stellenbosch
Lima
125
PHILIPPINES
Makati City
126
POLAND
Gdańsk
Poznań
Warsaw
126
127
126/127
PORTUGAL
Funchal
Lisbon
Oporto
128
127
128
QATAR
Qatar Finance Centre, Doha 128
ROMANIA
Bucharest
129
RUSSIAN FEDERATION
Moscow
Novosibirsk
Sakhalin
St. Petersburg
Vladivostok
132
132
132
SERBIA
Belgrade
133
133
SINGAPORE
Singapore
SPAIN
Barcelona
Bilbao
Logroño
Madrid
Marbella
Oviedo
Sevilla
Valencia
Valladolid
Vitoria
Zaragoza
140
141
141
140/142
142
142
143
143
143
141
144
SRI LANKA
Colombo
Sri Lanka
214
144
SWEDEN
Gothenburg
Linköping
Malmö
Stockholm
Aarau
Geneva
Lausanne
Lugano
Neuchâtel
Nyon
St Gallen
Zug
Zurich
144/145
145
145
146
134
146
146/147
148
148
149
149
150
150
150
SYRIA
Damascus
SEYCHELLES
Victoria
139
SWITZERLAND
129/130/213/214
130
131
130
131
SAUDI ARABIA
Al-khobar
Jeddah
Riyadh
135/136
136
137
137
137
138
138
138
139
139
SOUTH KOREA
South Korea
PERU
135
134
151
TAIWAN (ROC)
Kaohsiung
Taichung
Taipei
151
152
151
THAILAND
Bangkok
152
13
TUNISIA
Tunis
153
TURKEY
Ankara
Istanbul
Ordu
153
153
154
UKRAINE
Kiev
Odessa
154
154
UNITED ARAB EMIRATES
Abu Dhabi
Dubai
Jebel Ali
Sharjah
155
155
155
156
UNITED KINGDOM
Bath
160
Belfast
160
Birmingham
161
Bristol
161
Chatham
161
Chichester
162
Coleraine
162
Corby
163
Derry ~ Londonderry
163
Edinburgh
164
Enfield
164
Glasgow
165
Guildford
165
Isle Of Wight
165
Larne
166
Limavady
166
Liverpool
166
London
157/158/159
Manchester
167
Norwich
167/215
Peterborough
167
Salisbury
168
Scarborough
168
Southampton
168
Stoke On Trent
169
Watford
169
UNITED STATES OF AMERICA
Alabama
Enterprise
Huntsville
Arkansas
Fayetteville
Little Rock
California
Camarillo
Encino
Long Beach
Los Angeles
Ontario
Orange County
Pasadena
Redlands
San Diego
San Francisco
San Francisco / San Jose Silicon Valley
14
182
184
183
187
173
181
187
188
194
194
195
197
199
199
200
San Jose
San Ramon
Visalia
Westlake Village
Connecticut
Norwalk
Florida
Miami
Orlando
Tallahassee
Tampa Area
Georgia
Atlanta
Brunswick
Dalton
Duluth
Macon
Illinois
Chicago
Indiana
Carmel
Columbus
Indianapolis
Seymour
Kentucky
Lexington
Louisville
Louisville - Downtown
Massachusetts
Boston
Michigan
Detroit
Grand Rapids
Missouri
St. Charles
St. Louis
New Jersey
Cranford
Marlton
Saddle Brook
Springfield
White Plains
New Mexico
Albuquerque
Rio Rancho
New York
Jericho
New York
Rochester
North Carolina
Raleigh
Ohio
Akron
Cambridge
Cincinnati
Cleveland
Columbus
Coshocton
Lima
Marietta
Medina
Millersburg
New Philadelphia
Wooster
Zanesville
Pennsylvania
Philadelphia
Tennessee
Chattanooga
201
201
205
205
194
191
195
204
204
171
173
179
180
189
175
174
176
185
202
186
189
189
172
180
184
203
204
178
190
169
203
206
170
197
185
193
198
197
170
173
175
176
177
178
186
190
190
191
192
206
207
196
174
Knoxville
Memphis
Nashville
Texas
Dallas
Houston
San Antonio
Washington
Seattle
186
191
192
179
184
198
202
URUGUAY
Montevideo
207
VENEZUELA
Caracas
208
VIETNAM
Da Nang City
Hanoi
Ho Chi Minh City
209
208
209
ZAMBIA
Lusaka
209
15
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.
Albania
Andorra
Argentina
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Belgium
Belize
Bermuda
Bolivia
Brazil
British Virgin Is.
Bulgaria
Canada
Cayman Islands
Channel Islands
Chile
China
Colombia
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Ecuador
Egypt
Estonia
Finland
France
Germany
Gibraltar
Greece
Guatemala
Guernsey
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran
Ireland
Isle of Man
Israel
Italy
Japan
Jersey
Jordan
Kazakhstan
Korea (South)
Dial-out
Code
00
00
00
0011
00
00
011
00
00
00
00
011
00
00
011
00
011
011
00
00
00
009
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
001
00
00
00
00
00
00
00
00
00
010
00
00
810
00
Dial-in
Code
355
376
54
61
43
994
1 242
973
880
32
501
1 441
591
55
1 284
359
1
1 345
44
56
86
57
506
385
357
420
45
593
20
372
358
33
49
350
30
502
44
504
852
36
354
91
62
98
353
44
972
39
81
44
962
7
82
Kuwait
Latvia
Lebanon
Liechtenstein
Lithuania
Luxembourg
Macedonia, FYRO
Malaysia
Malta
Mauritius
Mexico
Moldova
Monaco
Morocco
Netherlands
New Zealand
Nicaragua
Norway
Oman
Pakistan
Panama
Paraguay
Peru
Philippines
Poland
Portugal
Qatar
Romania
Russian Fed.
Saudi Arabia
Serbia
Seychelles
Singapore
Slovakia
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Syria
Taiwan
Thailand
Tunisia
Turkey
UAE
Ukraine
United Kingdom
Uruguay
USA
Venezuela
Vietnam
Dial-out
Code
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
002
00
00
00
00
00
00
8*10
00
00
00
001
00
00
00
00
00
00
00
00
002
001
00
00
00
8*10
00
00
011
00
00
Dial-in
Code
965
371
961
423
370
352
389
60
356
230
52
373
377
212
31
64
505
47
968
92
507
595
51
63
48
351
974
40
7
966
381
248
65
421
386
27
34
94
46
41
963
886
66
216
90
971
380
44
598
1
58
84
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.
16
WORLD TIME ZONES
London
To
Almaty
Amman
Amsterdam
Antananarivo
Asuncion
Athens
Auckland
Bahrain
Baku
Bangkok
Barcelona
Beijing
Beirut
Belgrade
Belize City
Berlin
Bogota
Bratislava
Brussels
Budapest
Buenos Aires
Cairo
Calcutta
Caracas
Copenhagen
Curaçao
Damascus
Delhi
Dhaka
Doha
Douglas
Dubai
Dublin
Frankfurt
Geneva
Gibraltar
Grand Cayman
Guatemala City
Guernsey
Hamilton
Hanoi
Helsinki
Hong Kong
Istanbul
Jakarta
Jeddah
Jersey
Johannesburg
Karachi
Kishinev
Kuala Lumpur
Kuwait City
La Paz
Lima
Lisbon
Ljubljana
Luxembourg
Madrid
Managua City
Manama
Distance
Miles
3487
2280
231
5652
6588
1500
11404
3163
2472
5919
717
5073
2153
1047
6037
594
5281
825
217
913
6915
2188
4958
4656
611
4780
2203
4180
4969
3246
255
3403
279
406
468
1097
5863
5585
183
3442
7298
1148
5989
1552
7287
2955
187
5634
3935
1363
6557
2894
7464
6370
972
759
310
774
5407
3973
Local
Time
+6
+2
+1
+3
–4
+2
+12
+3
+4
+7
+1
+8
+2
+1
–6
+1
–5
+1
+1
+1
–3
+2
+5½
–4½
+1
–4
+2
+5½
+6
+3
GMT
+4
GMT
+1
+1
+1
–5
–6
GMT
–4
+7
+2
+8
+2
+7
+3
GMT
+2
+5
+2
+8
+3
–4
–5
GMT
+1
+1
+1
–6
+3
London
To
Manila
Mauritius
Mexico City
Milan
Monte Carlo
Montevideo
Montreal
Moscow
Mumbai
Munich
Muscat
Naples
Nassau
New York
Nice
Nicosia
Oslo
Palma
Panama City
Papua New
Guinea
Paris
Perth
Prague
Quito
Rarotonga
Reykjavik
Riga
Rome
San Francisco
San Salvador
Santa Domingo
Santiago
São Paulo
Seoul
Singapore
Skopje
Sofia
Stockholm
Sydney
Taipei
Tallinn
Tangier
Tegucigalpa
Tehran
Tel-Aviv
Tirana
Tokyo
Toronto
Tortola
Tunis
Vancouver
Varaždin
Victoria
Vienna
Vilnius
Vladivostok
Warsaw
Washington
Zurich
Distance
Miles
6681
6075
5543
609
652
8240
3241
1557
4478
590
3622
1011
4344
3440
647
2028
749
833
5672
Local
Time
+8
+4
–6
+1
+1
–3
–5
+3
+5½
+1
+4
+1
–5
–5
+1
+2
+1
+1
–5
12466
215
9008
650
5713
12321
1187
1035
907
5351
5559
5018
7406
5896
5662
6754
1230
1258
898
10568
9057
1111
1132
5358
2731
2216
1178
5955
3545
5232
1138
4707
882
5060
790
1284
8050
899
3665
490
+10
+1
+8
+1
–5
–10½
GMT
+3
+1
–8
–6
–4
–4
–3
+9
+8
+1
+2
+1
+10
+8
+1
GMT
–6
+3½
+2
+1
+9
–5
–4
+1
–8
+1
+4
+1
+2
+10
+1
–5
+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.
17
2012/2013 CALENDAR
2012
S M
1 2
8 9
15 16
22 23
29 30
1 2
8 9
15 16
22 23
29 30
T W T
January
3 4 5
10 11 12
17 18 19
24 25 26
31
April
3 4 5
10 11 12
17 18 19
24 25 26
F
S
6 7
13 14
20 21
27 28
6 7
13 14
20 21
27 28
S M
5 6
12 13
19 20
26 27
6 7
13 14
20 21
27 28
T W T
February
1 2
7 8 9
14 15 16
21 22 23
28 29
May
1 2 3
8 9 10
15 16 17
22 23 24
29 30 31
August
1 2
7 8 9
14 15 16
21 22 23
28 29 30
F
S
3 4
10 11
17 18
24 25
4 5
11 12
18 19
25 26
July
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
5 6
12 13
19 20
26 27
October
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
November
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30
3 4
10 11
17 18
24 25
31
S M
4
11
18
25
3
10
17
24
2
9
16
23
30
2
9
16
23
30
T W T F S
March
1 2 3
5 6 7 8 9 10
12 13 14 15 16 17
19 20 21 22 23 24
26 27 28 29 30 31
June
1 2
4 5 6 7 8 9
11 12 13 14 15 16
18 19 20 21 22 23
25 26 27 28 29 30
September
1
3 4 5 6 7 8
10 11 12 13 14 15
17 18 19 20 21 22
24 25 26 27 28 29
December
1
3 4 5 6 7 8
10 11 12 13 14 15
17 18 19 20 21 22
24 25 26 27 28 29
31
2013
S M
6 7
13 14
20 21
27 28
7
14
21
28
7
14
21
28
6
13
20
27
18
T W T F S
January
1 2 3 4 5
8 9 10 11 12
15 16 17 18 19
22 23 24 25 26
29 30 31
April
1 2 3 4 5 6
8 9 10 11 12 13
15 16 17 18 19 20
22 23 24 25 26 27
29 30
July
1 2 3 4
8 9 10 11
15 16 17 18
22 23 24 25
29 30 31
October
1 2 3
7 8 9 10
14 15 16 17
21 22 23 24
28 29 30 31
5 6
12 13
19 20
26 27
4 5
11 12
18 19
25 26
S M
T W T
February
F
S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28
5 6
12 13
19 20
26 27
4
11
18
25
3
10
17
24
May
1 2
7 8 9
14 15 16
21 22 23
28 29 30
3 4
10 11
17 18
24 25
31
August
1 2
5 6 7 8 9
12 13 14 15 16
19 20 21 22 23
26 27 28 29 30
November
1
4 5 6 7 8
11 12 13 14 15
18 19 20 21 22
25 26 27 28 29
3
10
17
24
31
2
9
16
23
30
S M
T W T
March
F
S
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31
June
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30
September
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
December
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
ALBANIA
GMT+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) 266886
+355 (42) 266886
eballuku@interbbk.com
Esmeralda Balluku
International Liaison:
Esmeralda Balluku
ALGERIA
GMT+1
Moore Stephens IFI SARL
ALGIERS
Specialist Service Firm, in particular covering IFI and Public Sector
work. Contact Paul Stockton – paul.stockton@moorestephens.com or
Tim Woodward – tim.woodward@moorestephens.com in London, UK
ANDORRA
GMT+1
Services available through the member firm in Barcelona, Spain
19
A
ARGENTINA
GMT-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
www.suarez-menendez.com
Roberto C. Cox
Horacio L. Martinez
Maria E. Castro
Gustavo A. Carlino
Francisco Di Martino
Julio O. Suarez
Juan C. Menendez
Alejandro J. Galvan
Alfredo A. Esperon
Maria D. Cibeira
Jose M. Meijomil
International Tax Personal:
International Tax Corporate:
Roberto C. Cox
Maria D. Cibeira
dcibeira@suarez-menendez.com
Maria E. Castro
mcastro@suarez-menendez.com
Moore Stephens Global Link Limited
Business Development
BUENOS AIRES
Maipu 942
12th Floor
C1006ACN
Buenos Aires
Argentina
Telephone:
Facsimile:
E-mail:
Website:
+54 (11) 4103 9500 / (299) 478 4516 Tel/Fax
+54 (11) 4315 0959
info@moorestephens-gl.com
www.msgl.net
Enrique Bechis (CEO)
Roberto C. Cox
AUSTRALIA
GMT+8/10
SYDNEY
Level 7
20 Hunter Street
Sydney
NSW 2000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (2) 8236 7700
+61 (2) 9233 4636
info@moorestephens.com.au
Adam Irwin
20
AUSTRALIA (CONTINUED)
GMT+8/10
David Stevens
National Assurance Operations Manager
Alina Leang
Visual Communications Coordinator
T: +61 (03) 8635 1918
Moore Stephens Technology Australia
MELBOURNE AND SYDNEY WEST
Website:
http://msta.moorestephens.com.au/default.
htm
Jean-Claude Cesario (Melbourne)
jcesario@moorestephens.com.au
Garry Childs (Sydney West)
gchilds@moorestephens.com.au
For addresses see Australian entries
Moore Stephens
ADELAIDE
Mailing Address
GPO Box 2039
Adelaide
South Australia 5001
Australia
Level 4
81 Flinders Street
Adelaide
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 8 8205 6200
+61 (0) 8 8205 6288
adelaide@moorestephens.com.au
Peppe Fusco
Jim Gouskos
Peter Gregg
Ian Anderson
Rick Basheer
Cristina Clemente
Jim Gouskos
jgouskos@moorestephens.com.au
Moore Stephens Queensland
BRISBANE
Level 12
10 Eagle Street
Brisbane
Queensland 4001
Australia
Telephone:
Facsimile:
E-mail:
Website:
Robert Clarke
David Gregg
Michael McDonald
International Tax:
+61 (0) 7 3640 4000
+61 (0) 7 3640 4001
brisbane@moorestephens.com.au
Richard Wheeler
Richard Hoult
Ken Pickard
Ken Pickard
kpickard@moorestephens.com.au
Richard Wheeler
rwheeler@moorestephens.com.au
21
A
GMT+8/10
CAIRNS
120 Spence Street
Cairns
Queensland 4870
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 40 475100
+61 (0) 7 40 475121
cairns@moorestephens.com.au
Greg Archer
International Tax:
Peter Catterson
Ken Pickard
Troy Popham
tpopham@moorestephens.com.au
Greg Archer
garcher@moorestephens.com.au
Moore Stephens Canberra
CANBERRA
Mailing Address
PO Box 27
Campbell
ACT 2612
Australia
Level 1, Saab House
65-67 Constitution Avenue
Campbell
ACT 2612
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (2) 6245 3300
+61 (2) 6230 6161
canberra@moorestephens.com.au
Eric Hummer (Managing Partner) Selina Stanford
Tony Brine
Ian Hollow
Eric Hummer
ehummer@moorestephens.com.au
Moore Stephens
GOLD COAST
Mailing Address
PO Box 2525
Southport
Queensland 4215
Australia
Level 3
1 Lawson St
Southport
Queensland 4215
Australia
Telephone:
Facsimile:
E-mail:
Website:
Kim Bourke
Warwick Butler
Stuart Dreves
International Tax:
22
+61 (0) 7 5519 1000
+61 (0) 7 5519 1099
goldcoast@moorestephens.com.au
Tusar Mia
Alan Mitrovich
Jacques Vorster
Alan Mitrovich
amitrovich@moorestephens.com.au
Tusar Mia
tmia@moorestephens.com.au
GMT+8/10
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
International Liaison
and Tax:
Ken Pickard
Greg Archer
Moore Stephens
MELBOURNE
Level 10
530 Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Stephen L. Adrian
Steven A. Allan
Marco S. Carlei
Jean-Claude Cesario
Rami Eltchelebi
Ian K. Kearney
Adrian Kelly
Rob Mackay
Daren I.J. McDonald
International Tax:
International Tax:
+61 (0) 3 8635 1800
+61 (0) 3 8102 3400
melbourne@moorestephens.com.au
Daniel J. Minihan
Kevin W. Neville
Stephen J. O’Flynn
Robin C. Pennell
Scott W. Phillips
S. David Pitt
Tim J. Stillwell
Jonathan C. Thomas
Daren S.K. Yeoh
Marco S. Carlei
mcarlei@moorestephens.com.au
Stephen J. O’Flynn
soflynn@moorestephens.com.au
Daren S.K. Yeoh
dyeoh@moorestephens.com.au
23
A
GMT+8/10
Moore Stephens
PERTH
Level 3
12 St. Georges Terrace
Perth WA 6000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Ennio Tavani
Raymond Simpson
Syd Jenkins
International Tax:
Mailing Address
P.O. Box 3019
Perth Adelaide Terrace
WA 6832
Australia
+61 (0) 8 9225 5355
+61 (0) 8 9225 6181
perth@moorestephens.com.au
Suan-Lee Tan
Dino Travaglini
Neil Pace
Ennio Tavani
etavani@moorestephens.com.au
Syd Jenkins
sjenkins@moorestephens.com.au
Moore Stephens
SYDNEY
Level 7
20 Hunter Street
Sydney
NSW 2000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Stephen Humphrys
Scott Whiddett
Robert Southwell
Andrew Blackwell
Joe Shannon
Spiro Tzannes
Charlie Viola
Chris Chandran
Wayne Morton
International Tax:
24
+61 (2) 8236 7700
+61 (2) 9233 4636
shumphrys@moorestephens.com.au
Howard Badger
Allan Mortel
Martin Fowler
Michael Dundas
Alan Max
Jenelle Webster
Justin Reynolds
Scott McGill
Craig Hughes
Stephen Humphrys
Howard Badger
hbadger@moorestephens.com.au
Allan Mortel
amortel@moorestephens.com.au
GMT+8/10
Moore Stephens
SYDNEY WEST
Mailing Address
Locked Bag 5071
Parramatta
NSW 2124
Australia
Level 6
460 Church Street
Parramatta
NSW 2150
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 2 9890-1111
+61 (0) 2 9890-1313
sydneywest@moorestephens.com.au
Michael W. Hilliard
David I. Mansfield
Peter T. O’Leary
Brian Pickup
Stewart B. Thompson
Garry Childs
Johnny Ching
Katrina J. Daly
Sandra Felli
Marlon Fraser
International Tax:
International Tax:
Stewart B. Thompson
sthompson@moorestephens.com.au
Marlon Fraser
mfraser@moorestephens.com.au
Johnny Ching
jching@moorestephens.com.au
THE BURDEKIN
167 Queen Street
Burdekin
Queensland 4807
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 4783 8000
+61 (0) 4783 6703
burdekin@moorestephens.com.au
Troy Popham
International Tax:
Ken Pickard
Greg Archer
25
A
GMT+8/10
TOOWOOMBA
Level 1
632 Ruthven Street
Toowoomba
Queensland 4350
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 46 163 000
+61 (0) 7 46 391 977
toowoomba@moorestephens.com.au
Brett Collins
International Tax:
Ken Pickard
Richard Wheeler
TOWNSVILLE
Level 2
21 Stokes Street
Townsville
Queensland 4810
Australia
Telephone:
Facsimile:
E-mail:
Website:
Troy Popham
John Zabala
International Tax:
26
+61 (0) 7 4796 9999
+61 (0) 7 4796 9998
townsville@moorestephens.com.au
Andrew Morris
Ken Pickard
Troy Popham
Greg Archer
AUSTRIA
GMT+1
Moore Stephens City Treuhand GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
VIENNA
Kärntner Ring 5-7
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0)1 531 74 – 0
+43 (0)1 531 74 – 950
office@citytreuhand.at
www.citytreuhand.at
Mag. Werner Braun
Mag. Michael DessulemoustierBovekercke
Thomas Eidher
Mag. Sabine Kretschmer
Mag. Christoph Malzer
Mag. Roland Neugebauer WP/StB
MMag. Thomas Wallnöfer
Dr. Peter Wundsam
Dkfm. Leopold Wundsam
Mag. Florian Würth
Mag. Tamara Zsilla
Dr. Peter Wundsam
p.wundsam@moorestephens.at
Mag. Florian Würth
f.wuerth@moorestephens.at
MMag. Thomas Wallnöfer
t.wallnoefer@citytreuhand.at
Office also in Krems
Moore Stephens Kroiss & Partner
Wirtschaftspruefung GmbH
VIENNA
Plankengasse 4
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (01) 513 41 20
+43 (01) 513 41 20 – 18
kroiss@moorestephens.at
www.moorestephens-kroiss.at
Dr. Thomas Kroiss
Mag. Andreas Pölzelbauer CPA
International Tax:
Mag. Carmen Panwinkler
Dr. Christine Eder-Wildpaner
Dr. Christine Eder-Wildpaner
c.eder@moorestephens.at
Dr. Thomas Kroiss
t.kroiss@moorestephens.at
27
A
AUSTRIA (CONTINUED)
GMT+1
Moore Stephens Schwarz Kallinger Zwettler
Wirtschaftsprüfung Steuerberatung GmbH
VIENNA
Gudrunstrasse 141
A-1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502066-0
+43 (0) 502066-9100
office-wien@skz-moorestephens.at
www.skz-moorestephens.at
Dr. Manfred Schwarz
Univ.Doz. Dr. Reinhard Schwarz
Mag. Andreas Zwettler
Mag. Thomas Kallinger
Mag. Erwin Katzmayr
Dr. Udo Schwarz CPA
and Tax:
Dr. Manfred Schwarz
m.schwarz@moorestephens.at
Advisa Wirtschaftsprüfung GmbH
VIENNA
Gudrunstrasse 141
1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0)50807
+43 (0)5807-900
office@advisawp.at
www.moorestephens.at
Dkfm. Jürgen Fischer
Dr. Ulrike Kopp-Pichler
Mag. Christoph Luger CISA
Dr. Ewald Schwarz
MMag. Wolfgang Wesener CPA
w.wesener@moorestephens.at
Fischer Steuerberatung GmbH
VIENNA
Gudrunstrasse 141
1100 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
28
AUSTRIA (CONTINUED)
GMT+1
Royal Wirtschaftsprüfung
& Steuerberatung GmbH
VIENNA
Gudrunstrasse 141
A-1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (01) 602 51 51
+43 (01) 602 51 51 – 600
e.schwarz@moorestephens.at
www.royal.co.at
Dr. Ewald Schwarz
Mag. Eva Maria Kheil
Anna Stückler
Moore Stephens Binder
Wirtschaftsprüfung GmbH
GRAZ
Neufeldweg 93
A-8010 Graz
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0316) 427 428 – 0
+43 (0316) 427 428 – 30
office-graz@moorestephens.at
www.binder-partner.com
International Tax:
Mag. Martin Binder MBA
Mag. Michael Binder MBA
u.kopp-pichler@moorestephens.at
Stauder Kempf
Wirtschaftsprüfungs- und Steuerberatungs GmbH
INNSBRUCK
Wilhelm-Greil-Strasse 4/2-4
6020 Innsbruck
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Wilfried Stauder
International Tax:
+43 (0) 512 908320
+43 (0) 512 908320 30
office@stauder-kempf.at
www.stauder-kempf.at
Mag. Dr. Oliver Kempf
Mag. Wilfried Stauder
w.stauder@moorestephens.at
Mag. Dr. Oliver Kempf
o.kempf@moorestephens.at
29
A
AUSTRIA (CONTINUED)
GMT+1
Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH
KLAGENFURT
Bahnhofstrasse 5
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
Mag. Birgit Bastirsch-Knees
Mag. Peter Ebner
Mag. Sylvia Brandstätter
DDr. Ulrich Krassnig LL.M.
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. Manfred Schwarz
Mag. Erwin Katzmayr
Dr. Udo Schwarz CPA
and Tax:
Dr. Manfred Schwarz
Moore Stephens Uniconsult
Wirtschaftstreuhand- und
Steuerberatungsgesellschaft mbH
LINZ
Lastenstrasse 38 (City Tower)
A-4020 Linz
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0732) 61 50 05
+43 (0732) 61 50 05-15
uniconsult-linz@moorestephens.at
www.uniconsult.at
Mag. DDr. Herbert Helml
30
MMag. Andreas Payer
AUSTRIA (CONTINUED)
GMT+1
Moore Stephens Uniaudit
Wirtschaftsprüfung GmbH
SALZBURG
Innsbrucker Bundesstrasse 71
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 662 82 1730
+43 (0) 662 82 1730-34
office-salzburg@moorestephens.at
www.moorestephens-uniaudit.at
MMag. Herbert Huber
Mag. DDr. Herbert Helml
Mag. Dr. Alfred Rumpl
Mag. Jörg Rossdorfer
Mag. René Orth
SALZBURG
Innsbrucker Bundesstrasse 71
A-5020 Salzburg
Austria
Telephone:
E-mail:
Website:
+43 (0) 662 82 1730
uniconsult-salzburg@moorestephens.at
www.uniconsult.at
MMag. Herbert Huber
International Tax:
Mag. Alexander Wunderlich
Mag. Alexander Wunderlich
a.wunderlich@moorestephens.at
MMag. Herbert Huber
h.huber@moorestephens.at
Intercons Revisions-Treuhand
und Beratungsgesellschaft mbH
SALZBURG
Neutorstrasse 13
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 662 84 85 65–0
+43 (0) 662 84 85 65-11
intercons@moorestephens.at
www.wt-werner.com
Mag. Dr. Peter Werner
Wirtschaftstreuhand GmbH
ALTENMARKT
A 5541 Altenmarkt i. Pongau
Zauchenseestr. 402
Austria
Telephone:
Facsimile:
Website:
Anneliese Toferer
+43 (06452) 6266-0
+43 (06452) 6266-23
http://www.moorestephens.at
31
A
AUSTRIA (CONTINUED)
GMT+1
Inter Wirtschaftsprüfungs GmbH
AMSTETTEN
Franz Kollmannstrasse 2/7
3300 Amstetten
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Renate Gallhofer
+43 (07472) 63322
+43 (07472) 61817
renate.gallhofer@interwp.com
www.interwp.com
Mag. Eva Maria Kheil
RIED IM INNKREIS
Bahnhofstrasse 35 A
A-4910 Ried im Innkreis
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Jörg Rossdorfer
Mag. Dr. Alfred Rumpl
+43 (07752) 898 89
+43 (07752) 898 89-15
uniconsult-ried@moorestephens.at
www.uniconsult.at
Mag. Dr. Josef Rumpl
Moore Stephens Ehrenböck
NEUNKRICHEN
Schwarzottstraße 2 a
2620 Neunkrichen
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 2635 90300
+43 (0) 2635 90300 - 330
j.ehrenboeck@moorestephens.at
www.ehrenboeck.at
Mag. Josef Ehrenböck
STEYR
Bahnhofstrasse 13
A-4400 Steyr
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Erwin Katzmayr
Dr. Manfred Schwarz
and Tax:
32
+43 (0) 502 062-0
+43 (0) 502 062-9100
office-steyr@skz-moorestephens.at
Dr. Udo Schwarz CPA
Dr. Manfred Schwarz
AUSTRIA (CONTINUED)
GMT+1
B
WELS
Edisonstrasse 2
A-4600 Wels
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (07242) 666 18
+43 (07242) 666 18-15
uniconsult-wels@moorestephens.at
www.uniconsult.at
Mag. Wolfgang Windischbauer
Mag. René Orth
AZERBAIJAN
GMT+4
Moore Stephens Azerbaijan Limited
BAKU
Mailing Address
MSA 171
PO Box 450
Weybridge
Surrey
KT13 9GB
U.K.
Hyatt Tower lll
3rd Floor
1033 Izmir Street
Baku AZ 1065
Azerbaijan
Telephone:
Facsimile:
E-mail:
+994 (12) 490 7747/48/49
+994 (12) 490 7750
baku@moorestephens.az
Hikmet Allahverdiyev
Yagub Aliyev
Hikmet Allahverdiyev
hikmet.allahverdiyev@moorestephens.az
BAHAMAS
GMT-5
Moore Stephens Butler & Taylor
NASSAU
Mailing Address
P.O. Box N-7777
Nassau
Bahamas
29 Retirement Road
Off Albury Lane
Shirley Street
Nassau
Bahamas
Telephone:
Facsimile:
E-mail:
Website:
Dayrrl R. Butler
A
+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
Telex - 20416 CONCORD
33
BAHRAIN
GMT+3
Moore Stephens El Sayed El Ayouty & Co
Certified Public Accountants
MANAMA
Mailing Address
P.O. Box 11869
Manama
Kingdom of Bahrain
BKIC Building
7th Floor
Office No. 71
Diplomatic Area
P.O. Box 11869
Kingdom of Bahrain
Telephone:
Facsimile:
E-mail:
+973 17 531631
+973 17 531632
bahrain@elayouty.com
Mohammed El Shayeb
Mohamed H.S. El Ayouty (Jeddah)
Mohammed El Shayeb
m.elshayeb@elayouty.com
BANGLADESH
GMT+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:
34
+880 (2) 8629771/8612203
+880 (2) 8617681
mjabedin@bangla.net
http://www.mjabedin.com
Kamrul Abedin
Harun Mahmud
Hasan Mahmood
hmahmud@bangla.net
Harun Mahmud
hmahmud.mja@gmail.com
M. J. Abedin
mjabedin@bangla.net
BELGIUM
GMT+1
B
Moore Stephens Verschelden
ANTWERP
Thonetlaan 110
B-2050 Antwerp
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 3210 9150
+32 (0) 3210 9158
antwerp@moorestephens.be
www.moorestephensverschelden.be
Flip de Mey
flip.demey@moorestephens.be
Jan Bulkmans
International Tax:
Office also in Mechelen
Fiduciaire Integrity S.A.
BEAUFAYS
(Liège Region)
Voie de 1’Air Pur 17-19
4052 Beaufays
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 4 355 9700
+32 (0) 4 355 9709
info@integrity.be
www.integrity.be
Anne Sciascia
Jean-Michel Collard
Rosa Calla
Guy Lince
Eric Nicolet
Cathy Klein
Guy Lince
guy.lince@integrity.be
Office also in Chaineux (Verviers Region)
Moore Stephens FS Sprl
BRUSSELS
Blue Tower
Avenue Louise 326
Box 30
B-1050 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
Christopher Thubron
Damien Crappe
Maarten De Doncker
International Tax:
+32 (0) 2 640 07 96
+32 (0) 2 640 53 43
brussels@moorestephensbrussels.com
Jean-Marie Dumortier
Patrick Storckel
Jean-François Baguette
Christopher Thubron
christopher.thubron
@moorestephensbrussels.com
Damien Crappe
damien.crappe
Tax, Accounting, Consulting, Outsourcing, General Financial Services
35
BELGIUM (CONTINUED)
GMT+1
Moore Stephens AS Sprl
BRUSSELS
Blue Tower
Avenue Louise 326
Box 30
B-1050 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
+32 (0) 2 640 07 96
+32 (0) 2 640 53 43
info@moorestephensbrussels.com
Christopher Thubron
christopher.thubron
Jean-Marie Dumortier
jean-marie.dumortier
Audit Services
BRUSSELS
BDC/Esplanade 1/96
1020 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
Website:
Frans Verschelden
Peter Verschelden
Bart Verschelden
Jan Bulkmans
Flip de Mey
International Tax:
+32 (0) 2 743 40 20
+32 (0) 2 743 40 29
brussels@moorestephens.be
Andries Verschelden
Emiel De Smedt
Koen van Dorpe
Frans Roosens
Frans Verschelden
frans.verschelden@moorestephens.be
Peter Meeuwssen
peter.meeuwssen@moorestephens.be
Office also in Brussels North
China Desk - Andries Verschelden (andries.verschelden@
moorestephens.be)
36
BELGIUM (CONTINUED)
GMT+1
B
Moore Stephens RSP
CHARLEROI
Rue de Bomerée, 89
B-6534 Charleroi
(Gozée)
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 71 70 08 44
+32 (0) 71 70 33 41
info@rsp.be
www.rsp.be
Axel Dumont
Pierre Alcover
Georges Finamore
Francis Swinnen
Philippe Pirlot
Henri Vaesen
Philippe Pirlot
philippe.pirlot@rsp.be
GENT
Deinsesteenweg 114
9031 Ghent (Drongen)
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0)9 221 3883
+32 (0)9 221 5838
ghent@moorestephens.be
Peter Verschelden (Brussels)
peter.verschelden@moorestephens.be
Robin Messiaen
robin.messiaen@moorestephens.be
International Tax:
Offices also in Aalst, Dendermonde, Geraardsbergen and Oudenaarde
Moore Stephens RSP
LIÈGE
Rue des Vennes, 151
B-4020 Liège
Belgium
Telephone:
Facsimile:
E-mail:
Website:
Francis Swinnen
Philippe Pirlot
Henri Vaesen
+32 (0) 4 252 25 42
+32 (0) 4 252 01 29
info@rsp.be
www.rsp.be
Axel Dumont
Pierre Alcover
Georges Finamore
Francis Swinnen
francis.swinnen@rsp.be
37
BELGIUM (CONTINUED)
GMT+1
Moore Stephens European Affairs Office
BRUSSELS
Blue Tower
Avenue Louise 326
Box 30
B-1050 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
+32 (0) 2 648 37 84
+32 (0) 2 640 53 43
christopher.thubron@
moorestephensbrussels.com
Christopher Thubron
Christopher Thubron
christopher.thubron
BELIZE
GMT-6
Moore Stephens Magaña
BELIZE CITY
Mailing Address
P.O. Box 1922
Belize City
Belize
1½ Miles Northern Highway
Suite 102
Belize City
Belize
Telephone:
Facsimile:
E-mail:
+501 223-2144
+501 223-2143
rfmagana@moorestephens.bz
Reynaldo Magaña
and Tax:
Reynaldo Magaña
BERMUDA
GMT-4
Moore Stephens & Company, Bermuda
HAMILTON
#2 Reid Street
Hamilton HM11
Bermuda
Telephone:
Facsimile:
E-mail:
Claudio Satasi
38
+1 441 295-6815
+1 441 295-6101
csatasi@imbl.bm / llongworth@htcl.bm
Linda Longworth
BERMUDA (CONTINUED)
GMT-4
B
Moore Stephens & Butterfield
HAMILTON
#2 Reid Street
Hamilton HM11
Bermuda
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
Suite 600
12 Church Street
Hamilton HM11
Bermuda
+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 600
12 Church Street
Hamilton HM11
Bermuda
#2 Reid Street
Hamilton HM11
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)
Elizabeth Copeland (Trust
Manager)
BOLIVIA
GMT-4
Please see the correspondent firm listing
39
BRAZIL
GMT-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 Mazzi Júnior (Executive
Director)
Hélio Eiji Yamasaki
Jarbas Lima da Silva
Sérgio Lucchesi Filho
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
International Tax:
Marcelo Modesto Costa
Pedro Batista Feliciano
Adelmo de Oliveira
adelmo@msbrasil.com.br
Ruy Gomes da Silva Filho
ruy@msbrasil.com.br
Moore Stephens Auditores E Consultores
Auditing and Tax
CURITIBA
Rua Almirante Tamandaré, 500
Alto da XV
80045-110 – Curitiba – PR
Brazil
Telephone:
Facsimile:
E-mail:
Website:
José Boeing
Luiz Gibur Júnior
40
+55 (41) 3016-8871
+55 (41) 3016-8821
msct@msbrasil.com.br
Paulo Roberto Cardoso
José Boeing
boeing@msbrasil.com.br
BRAZIL (CONTINUED)
GMT-3.5
B
Moore Stephens Controller Auditores S/S
FORTALEZA
Rua Tiburcio Cavalcante
1060 – Aldeota
60125-100 – 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
Robinson P. Castro e Silva
robinson@msbrasil.com.br
Auditing, Accounting, Tax & Management Consultancy Offices
JOINVILLE
Av. Juscelino Kubitscheck
410 - bloco B Sala 808
89201 – 906 – Joinville – Santa
Catarina
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (47) 3422 6474
+55 (47) 3422 6474
msjl@msbrasil.com.br
Antonio Carlos Pedroso de
Siqueira
Hélio Eiji Yamasaki
Leila Patricia Oliveira
Rogério Nunes
Altair Gottardi
Luiz W. Jung
José Francisco Gesser
Luiz W. Jung
jung@msbrasil.com.br
Moore Stephens Jarbaslima Fioravanti,
Puerari 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
Tanha Maria Lauermann
Schneider
Sérgio Laurimar Fioravanti
Imer José Puerari
Ronei Xavier Janovik
Carlos Alberto Santos
Roberto Augusto Ayub
Júlio Krzemienski Júnior
jarbaslima@msbrasil.com.br
41
BRAZIL (CONTINUED)
GMT-3.5
RIBEIRÃO PRETO
Av. Presidente Vargas
2001 Sala 136
14020-260 – Ribeirão Preto – SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (16) 3019 7900
+55 (16) 3019 7900
msrp@msbrasil.com.br
Hélio Mazzi Júnior
Hildebrando Camargo
Marco Antônio Olivio Palos
Ricardo Aurélio Rissi
mazzi@msbrasil.com.br
Auditing, Tax and Management Consultancy Offices
RIO DE JANEIRO
Rua Sete de setembro, 67 - Grupo
1.202
20050-005 - Rio de Janeiro - RJ
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (21) 3553 2801
+55 (21) 3553 2807
msrj@msbrasil.com.br
Luiz Sallé Karam
Edison Pereira Lima
Samuel Akira Oyadomari
42
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Odair Zorzin
Eloi de Siqueira
Luiz Sallé Karam (São Paulo)
lskaram@msbrasil.com.br
Sérgio Lucchesi Filho (São Paulo)
lucchesi@msbrasil.com.br
BRAZIL (CONTINUED)
GMT-3.5
B
Auditing, Accounting, Tax and Management Consultancy
Offices
SÃO JOSÉ DO RIO PRETO
Av. da Luz, Conj 4 Jd. Alto Rio Preto
15020-360 - São José do Rio
Preto - SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (17) 3035 7135
+55 (17) 3035 7135
mssjrp@msbrasil.com.br
Hildebrando Camargo
Marco Antônio Olivio Palos
Ricardo Aurélio Rissi
Hélio Mazzi Júnior (Ribeirão Preto)
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
Samuel Akira Oyadomari
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Odair Zorzin
Luiz Sallé Karam
Eloi de Siqueira
BRITISH VIRGIN ISLANDS
GMT-4
Moore Stephens
TORTOLA
P.O. Box 3433
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
43
BRITISH VIRGIN ISLANDS (CONTINUED)
GMT-4
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
BULGARIA
GMT+2
Moore Stephens OOD
SOFIA
6, Trapezitsa Street
Sofia 1000
Bulgaria
Telephone:
Facsimile:
E-mail:
+359 (2) 980 51 08
+359 (2) 980 51 08
moore_stephens@mbox.contact.bg
Anton Kossev
Anton Kossev
Moore Stephens Bulgaria - Audit OOD
SOFIA
10 Lege Str.
Floor 6
Sofia 1000
Bulgaria
Telephone:
Facsimile:
E-mail:
Website:
Stefan Nenov
Ivan Simov
International Tax:
44
+359 (2) 987 53 80
+359 (2) 987 53 81
info@msaudit.com
www.msaudit.com
Sonia Doikova
Stefan Nenov
nenov@msaudit.com
Ivan Simov
simov@msaudit.com
Sonia Doikova
doikova@msaudit.com
Ivan Simov
simov@msaudit.com
CANADA
GMT-3.5/8
B
C
MSCM LLP
TORONTO
701 Evans Avenue
8th Floor
Toronto
Ontario M9C 1A3
Canada
Telephone:
Facsimile:
E-mail:
Website:
+1 (416) 626-6000
+1 (416) 626-8650
info@mscm.ca
www.mscm.ca
Alex R. Makuz
James M. Molyneux
William Neff
Sandra A. Solecki
Rosario Suppa
David C. Thorman
Jeffrey D. Westcott
Jack C. Cooper
David Danziger
Shane Hilkowitz
Brian Hochman
Patricia A. Kajda
Isabella Lee
Jonathan Mac Neil
Rosario Suppa
rsuppa@mscm.ca
Rosario Suppa
rsuppa@mscm.ca
Alex R. Makuz
amakuz@mscm.ca
Dale Matheson Carr-Hilton Labonte LLP
VANCOUVER
Suites 1500 & 1700
1140 West Pender Street
Vancouver
British Columbia
V6E 4G1
Canada
Telephone:
Facsimile:
Website:
James F. Carr-Hilton
Robert J. Burkart
Alvin F. Dale
David J. Goertz
Barry S. Hartley
International Tax:
+1 (604) 687 4747
+1 (604) 689 2778
www.dmcl.ca
Reginald J. LaBonte
Robert J. Matheson
Rakesh I. Patel
Kenneth P. Chong
Fred M. Yada
Robert J. Burkart
rburkart@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
45
CANADA (CONTINUED)
GMT-3.5/8
PORT COQUITLAM
Suite 700-2755
Longheed 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:
Garson D. Lee
Fraser G. Ross
fross@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
WHITE ROCK
Suite 301 – 1656 Martin Drive
White Rock
British Colombia
V4A 6E7
Canada
Telephone:
Facsimile:
Website:
Michael K. Braun
International Tax:
46
+1 (604) 531 1154
+1 (604) 538 2613
www.dmcl.ca
Peter J. Donaldson
Peter J. Donaldson
pdonaldson@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
CANADA (CONTINUED)
GMT-3.5/8
Mowbrey Gil LLP
Chartered Accountants & Business Advisors
EDMONTON
C
2300 CN Tower
10004 104 Avenue
Edmonton
Alberta T5J 0K1
Canada
Telephone:
Facsimile:
Website:
Morris B. Draper
Richard A. Gil
Gordon D. Hathorn
Brian E. Luther
International Tax:
+1 (780) 461 3800
+1 (780) 462 4536
www.mowbreygil.com
E.T. (Terry) Mowbrey
Gregory T. Mowbrey
Gary B. Nathan
Gregory T. Mowbrey
g.mowbrey@mowbreygil.com
Richard A. Gil
r.gil@mowbreygil.com
CAYMAN ISLANDS
GMT-5
Moore Stephens Decosimo Cayman Limited
GRAND CAYMAN
Mailing Address
P.O. Box 30316
Grand Cayman
KY1-1202
Cayman Islands
Marquee Place
Suite 200
430 West Bay Road
Grand Cayman
Cayman Islands
Telephone:
Facsimile:
E-mail:
Website:
Karl J. Jordan
Chris Johnson
CHANNEL ISLANDS
+1 345 943 2100
+1 345 943 2101
karljordan@decosimo.com
www.decosimo.com
Beth Biega
Karl J. Jordan
GMT
See Guernsey and Jersey
47
CHILE
GMT-4
Moore Stephens Auditores Consultores Ltda.
SANTIAGO
Monjitas 527
Oficina 1101
Santiago
P.C. 8320070
Chile
Telephone:
Facsimile:
E-mail:
Website:
+56 (2) 4768000
+56 (2) 4427714
info@moorestephens.cl
www.moorestephens.cl
Víctor Aguayo Henríquez
Luis Santander Ortíz
Víctor Aguayo Henríquez
vaguayo@moorestephens.cl
CHINA
GMT+8
Moore Stephens International China Limited
SHANGHAI
20F Yeuda Plaza 889
899 Wanhangdu Road
Jing’an District
Shanghai 200042
The People’s Republic of China
Telephone:
+86 (21) 5240 0780
Leon Hou Bo
Leon Hou Bo
leon.hou@msinternational.com.cn
Resident China Desk
Moore Stephens Hong Kong
SHANGHAI
Same as above
Telephone:
+86 (21) 5240 0780
Helen H. L. Tang (Resident - Hong Kong)
helen@ms.com.hk
Resident China Desk
Moore Stephens Verschelden (Belgium)
SHANGHAI
Same as above
48
Andries Verschelden (Resident - Shanghai)
andries.verschelden@moorestephens.be
CHINA (CONTINUED)
GMT+8
Beijing Xinghua Certified Public Accountants
BEIJING
C
22nd Floor
North Ring Centre
18 Yu Min Road
Xicheng District
Beijing 100029
Telephone:
Facsimile:
E-mail:
Website:
+86 (10) 8225 0666
+86 (10) 8225 0851
xhcpa@263.net
www.xhcpas.com
Ms. Hu Yi
Han Jingli
Wu Yixin
Wang Wei
Liao Jianbo
Wang Quan Zhou
Sun Jian
Wu Shumin
Tan Hongxu
Chen Shenghua
Wang Quan Zhou
xhcpa@263.net
It is in your best interest to send copies of all correspondence to Leon
Hue Bo, resident MSIL representative in China (Shanghai)
Offices also in: Anhui Province (Hefei), Fujian Province (Xiamen),
Guangdong Province (Guangzhou, Shenzhen), Guizhou Province
(Guiyang), Heilongjiang Province (Harbin), Hebei Province
(Shijiazhuang), Hubei Province (Wuhan), Hunan Province (Changsha),
Jilin Province (Jilin), Shaanxi Province (Xian), Shandong Province
(Jinan), Shanghai Municipality, Sichuan
Fuzhou Fuyun Certified Public Accountants
FUZHOU
61 Medium Road
No 102
Fuzhou 350005
Fujian Province
Telephone:
Facsimile:
E-mail:
Jackie Chen Zhao Hui
Chen Lieqian
and Tax:
+86 (591) 8333 0611/2, 8336 2270, 8336 2065
+86 (591) 8337 8943, 8333 0613
mscpa@163.com
Ms. O Yonghua
Ying Jiande
Jackie Chen Zhao Hui
mscpa@163.com
Hou Bo, resident MSIL representative in China (Shanghai)
49
CHINA (CONTINUED)
GMT+8
Qingdao Zhenqing Certified Public Accountants
QINGDAO
6F, Tianhong Mansion
169 Xianggang Zhong Road
Qingdao 266071
Shandong Province
Telephone:
Facsimile:
E-mail:
Website:
+86 (532) 85927171
+86 (532) 85921376
zhenqingcpa@sina.com
www.chinazhenqing.com
Zhang Jingzhi
Zhang Zhishan
Chen Shiran
Chai Fangpu
Ms. Gu Xu Fen
Fan Jinli
Zhong Shichen
Liu Jingxuan
Li Qingguang
Ms. Gu Xu Fen
zhenqingceo@126.com
Offices also in: Beijing Municipality, Shanghai Municipality, Laizhou,
Weifang, Zibo, Shandong Province (Jinan), Zhejiang Province (Ningbo)
Shanghai Gong Zheng Certified Public Accountants
SHANGHAI
1201 Zhaoyi Building
1281 Dingxi Road
Changning District
Shanghai
200050
Telephone:
Facsimile:
E-mail:
Website:
Chen De Rong
Ms. Gu Xiaying
Zhu Weiya
+86 (21) 6211 3678
+86 (21) 6211 3680
gzcpa@gzcpams.cn
www.gzcpams.cn
Fei Mingqi
Chen Jian
Chen De Rong
cdr@gzcpams.cn
50
CHINA (CONTINUED)
GMT+8
Moore Stephens Global Link Ltd
Representation Office - Non Accounting Business
Business Development
SHANGHAI
C
A 1704 City Center of Shanghai
200051
No. 100 Zun Yi Road
Chan Ning District
Shanghai
People’s Republic of China
Telephone:
Facsimile:
E-mail:
Website:
+86 (21) 6237 2690/2691/2880
+86 (21) 6237 0272
info@moorestephens-gl.com
www.msgl.net
Enrique Bechis (CEO)
Roberto C. Cox
COLOMBIA
GMT-5
Moore Stephens Scai S.A.
BOGOTA
Carrera 9 No. 80-15 Office 1003
Bogotá
Colombia
Telephone:
Facsimile:
E-mail:
Website:
+57 (1) 345 6002 / (1) 255 7527
+57 (1) 702 3659
yreyna@moorestephensscai.com
http://colombia.moorestephens.com
Edgard Pérez
Juan G. Bernal
Christian Ballesteros
Yvonne Reyna
Sandra Sossa
Edgard Pérez
eperez@moorestephensscai.com
Juan G. Bernal
jgbernal@moorestephensscai.com
International Tax:
Moore Stephens GS S.A.S.
Global Transfer Pricing and Tax Solutions
BOGOTA
Calle 99 No. 7A-77 Of. 502
Bogotá
Colombia
Telephone:
Facsimile:
E-mail:
+57 1 691 2688
+57 1 616 1752
ysalinas@gonzalezsalinas.com
José Manuel González Garcia
William Saenz Paez
International Tax:
Yolanda Salinas
José Manuel González Garcia
mgonzalez@gonzalezsalinas.com
Yolanda Salinas
51
CONGO (DRC)
GMT+1
Moore Stephens IFI SPRL
KINSHASA
Tim Woodward
COOK ISLANDS
GMT-10
Services available through Moore Stephens Hong Kong
COSTA RICA
GMT-6
Moore Stephens Guitiérrez Marin & Associates
SAN JOSÉ
Oficentro La Sabana
Torre 6, Piso 2
San José
Costa Rica
Telephone:
Facsimile:
E-mail:
Website:
+506 22 32 31 85
+506 22 91 16 48
gutierrez.marin@moorestephenscr.com
www.moorestephens-centroamerica.com
Mario Alberto Gutiérrez
Mario Marin
Francisco Ovares
Mario Alberto Gutiérrez
mario.gutierrez@moorestephenscr.com
CROATIA
GMT+1
Moore Stephens Revidens Croatia
VARAŽDIN
87 Zagrebačka
42000 Varaždin
Croatia
Telephone:
Facsimile:
E-mail:
Website:
Boris Klarić
Zlatko Hrženjak
52
+385 (42) 240 004/240 005
+385 (42) 240 006
info@revidens.hr
http://www.revidens.hr
Anka Dobrinić
Mario Jošić
Boris Klarić
boris.klaric@revidens.hr
CROATIA (CONTINUED)
GMT+1
Moore Stephens Audit Zagreb
ZAGREB
C
Baštijanova 52A
Zagreb
Croatia
Telephone:
Facsimile:
E-mail:
Website:
+385 (1) 36 67 994
+385 (1) 36 67 997
audit-revizija@audit.hr
http://www.audit.hr
Zdenko Balen
and Tax:
Zoran Vuk
Zdenko Balen
CYPRUS
GMT+2
Moore Stephens
NICOSIA
Mailing Address
P.O. Box 24656
1302 Nicosia
Cyprus
Iris Tower
6th Floor
Corner Makarios Avenue &
Agapinor Street
Nicosia
Cyprus
Telephone:
Facsimile:
E-mail:
Website:
Panayiotis P. Stylianou
George Stylianou
+357 (22) 717777
+357 (22) 717766/717744
gst@mscyprus.com
www.mscyprus.com
Constantinos Schizas
George Stylianou
gst@mscyprus.com
Moore Stephens (Limassol) Limited
LIMASSOL
Ariel Corner
1st Floor
Office 102
196 Makarios Avenue
3030 Limassol
Cyprus
Telephone:
Facsimile:
E-mail:
Website:
Christos Christodoulou
Christos Tsissios
Mailing Address
P.O. Box 57528
3316 Limassol
Cyprus
+357 (25) 820280
+357 (25) 344237
info@moorestephens.com.cy
www.moorestephens.com.cy
Pambos Efstratiou
Christos Christodoulou
c.christodoulou@moorestephens.com.cy
53
CZECH REPUBLIC
GMT+1
Moore Stephens, s.r.o.
DOMAŽLICE
Prokopa Velikého 572
34401 Domažlice
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
+420 379 733 511
+420 379 733 512
info@moorestephens.cz
www.moorestephens.cz
Jitka Fanturová
V×ra Jankovcová
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
International Tax:
Miroslav Jandečka
miroslav.jandecka@moorestephens.cz
Michal Daňsa
michal.dansa@moorestephens.cz
AV-Auditing, Spol, S.R.O.
PARDUBICE
Tolarova 317
533 51 Pardubice
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Anežka Vojt×chová
International Tax:
+420 466 053 814
+420 466 053 816
av-auditing@av-auditing.cz
www.av-auditing.cz
Lenka Prokůpková
Anežka Vojt×chová
anezka.vojtechova@av-auditing.cz
Lenka Prokůpková
lenka.prokupkova@av-auditing.cz
PILSEN
Na Šachtě 391
330 21 Lině
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
+420 377 360 111
+420 377 360 112
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
Jitka Fanturová
V×ra Jankovcová
International Tax:
Michal Daňsa
Miroslav Jandečka
54
CZECH REPUBLIC (CONTINUED)
GMT+1
PRAGUE
C
Bucharova 1314/8
158 00 Prague 13
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
International Tax:
D
+420 255 708 311
+420 255 708 312
Jitka Fanturová
V×ra Jankovcová
Jiří Liberda
jiri.liberda@moorestephens.cz
Robert Jurka
robert.jurka@moorestephens.cz
DENMARK
GMT+1
Moore Stephens Danmark
Statsautoriseret Revisionsaktieselskab
(Administration Office)
COPENHAGEN
Nørre Farimagsgade 11
DK-1364 Copenhagen K
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 70 15 78 11
+45 70 15 78 12
ms@moorestephens.dk
www.moorestephens.dk
Brian Rasmussen
br@moorestephens.dk
Ebbe Melchior
eme@moorestephens.dk
International Tax:
55
DENMARK (CONTINUED)
GMT+1
Statsautoriseret Revisionsaktieselskab/
AP l Statsautoriserede Revisorer
COPENHAGEN
Nørre Farimagsgade 11
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 70 15 78 11
+45 70 15 78 12
info@ap.dk
www.ap.dk
Kurt Christensen
Ole Alstrøm
Anders Ladegaard
Jan Tønnesen
Carsten Johansen
Ejvind Pedersen
Brian Rasmussen
Kasper Rabing Christensen
Mads Myrtue Thomsen
Torben Friis Larsen
Steen Drewsen
Henrik Sattrup
Martin Seidelin Haaning
Anders Holmgaard Christiansen
Michael Pedersen
Brian Rasmussen
br@moorestephens.dk
FARUM
Farum Hovedgade 9
DK-3520 Farum
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Bo Lysen
+45 44 48 07 85
+45 44 48 03 63
blh@ap.dk
www.ap.dk
Claus Koskelin
Brian Rasmussen
br@moorestephens.dk
KØGE
Vordingborgvej 35
DK-4600 Køge
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Carl-Johan Juul-Jensen
Søren Nielsen
56
+45 70 15 78 11
+45 56 63 13 99
cjj@ap.dk
www.ap.dk
Brian Hildskov Hansen
Brian Rasmussen
br@moorestephens.dk
DENMARK (CONTINUED)
GMT+1
AARHUS
D
Olof Palmes Allé 25 A, 1.
DK-8200 Aarhus N
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 72 41 08 00
+45 72 41 08 01
jbi@ap.dk
www.ap.dk
Lars-Ole Sørensen
Peter Vinstrup Henriksen
Jesper Birn
Peder Meldgaard
Henning Raaby Olsen
Brian Rasmussen
br@moorestephens.dk
Theill Andersen
Statsautoriseret RevisionsPartnerselskab
COPENHAGEN
Jorcks Passage
Opgang A
P.O. Box 2247
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 33 11 02 20
+45 33 11 05 20
mail@theillandersen.dk
www.theillandersen.dk
Claus Carlsen
Michael Winther Rasmussen
Steen K. Bager
Ove Frederiksen
Søren Møller
Carsten Mønster
Michael Winther Rasmussen
mwr@moorestephens.dk
57
DENMARK (CONTINUED)
GMT+1
Buus Jensen
Statsautoriserede revisorer
COPENHAGEN
Lersø Parkallé 112
DK-2100 Copenhagen Ø
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 39 29 08 00
+45 39 29 30 88
buusjensen@buusjensen.dk
www.buusjensen.dk
Henrik Paaske
Søren Tholle
Mogens Stiefler-Petersen
Ulrik Nørskov
Arne Sørensen
Lotte Nørskov
Henrik Paaske
hp@moorestephens.dk
Brandt
Statsautoriseret Revisionspartnerselskab
THISTED
Thyparken 10
DK-7700 Thisted
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Niels Brandt
Tage Gamborg Holm
Stig Enevoldsen
+45 97 91 11 11
+45 97 91 05 71
info@brandtrevision.dk
www.brandtrevision.dk
Tom Hedegaard-Kristensen
Søren Yde
Arne Nabe Poulsen
ap@moorestephens.dk
Brandt
HANSTHOLM
Bytorvet 34
DK-7730 Hanstholm
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jens Kristian Yde
Tage Gamborg Holm
58
+45 97 96 10 55
+45 97 96 25 43
Lennart Mouritzen
Arne Nabe Poulsen
ap@moorestephens.dk
DENMARK (CONTINUED)
GMT+1
Brandt
HURUP
D
Møllevænget 17
DK-7760 Hurup
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 97 95 18 22
+45 97 95 26 80
Jens Kristian Yde
Jan Østergaard
Arne Nabe Poulsen
ap@moorestephens.dk
Brandt
NYKØBING MORS
Limfjordsvej 42
DK-7900 Nykøbing Mors
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Anders Borg
+45 97 72 32 44
+45 97 72 33 12
Flemming Hansen
Arne Nabe Poulsen
ap@moorestephens.dk
Brandt
FJERRITSLEV
Borups Allé 3
DK-9690 Fjerritslev
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 96 50 02 00
+45 96 50 02 09
Søren Beer Møller
Arne Nabe Poulsen
ap@moorestephens.dk
59
DENMARK (CONTINUED)
GMT+1
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
Per Bonnevie
Arne Nabe Poulsen
ap@moorestephens.dk
Brandt
AARHUS
Katrinebjergvej 89f
DK-8200 Aarhus N.
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Arne Nabe Poulsen
Tina Lene Pedersen
Erik Dahl
+45 87 40 60 00
+45 87 40 60 01
Mogens Bohl
Henrik Rysgaard Christensen
Arne Nabe Poulsen
ap@moorestephens.dk
Brandt
KOLDING
Birkemose Allé 27, st.
DK-6000 Kolding
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 76 34 40 00
+45 76 34 40 01
Jan Knudsen
60
Jan Knudsen
jk@moorestephens.dk
DENMARK (CONTINUED)
GMT+1
Brandt
FREDERICIA
D
E
Vendersgade 26, 1
DK-7000 Fredericia
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 76 34 40 05
+45 75 93 22 63
Carsten Pedersen
Carsten Jensen
Jan Knudsen (Kolding)
jk@moorestephens.dk
ECUADOR
GMT-5
Moore Stephens Profile Consultores
QUITO
Av. Amazonas 477 y Roca
Edificio Río Amazonas
Piso 7
Oficina 720
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (2) 2506866
+593 (2) 2554656
webmaster@moorestephens-ec.com
http://ecuador.moorestephens.com
Mauricio Durango Pérez
Juan Francisco Jaramillo
Mailing Address
P.O. Box 17 07 9329
Quito
Ecuador
Jorge David Uribe R.
Mauricio Durango Pérez
mdurango@moorestephens-ec.com
juanfran@moorestephens-ec.com
61
ECUADOR (CONTINUED)
GMT-5
Moore Stephens & Asociados CIA. LTDA.
QUITO
Mailing Address
P.O. Box 17-07-9329
Quito
Ecuador
Av. Amazonas 477 y Roca
Edifico Rio Amazonas
Piso 7
Oficina 714
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (2) 2506866
+593 (2) 2554656
http://ecuador.moorestephens.com
Vladimir Niama
Vladimir Niama
vniama@moorestephens-ec.com
Moore Stephens & Asociados CIA. LTDA.
GUAYAQUIL
Av. Luis Orrantia Cornejo y Justino
Cornejo
Edificio Torres Atlas
Piso 9, Oficina 2
Guayaquil
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (4) 2394785
+593 (4) 2394849
www.moorestephens-ec.com
Vladimir Niama
Vladimir Niama
Juan Francisco Jaramillo (Quito)
EGYPT
GMT+2
Moore Stephens Egypt
Head Office
CAIRO
5 Al Ahram St., Heliopolis
Heliopolis
Cairo 11757
Egypt
Telephone:
Facsimile:
E-mail:
Website:
Sherin Noureldin
Mohamed Khaled
62
+20 (2) 2290 0751 - 2291 6344
+20 (2) 2415 1303
info@moorestephensegypt.com
http://egypt.moorestephens.com/
Mohamed Abdel Sattar
Mohsen Hegab
Sherin Noureldin
sherin@moorestephensegypt.com
EGYPT (CONTINUED)
GMT+2
Down Town Office
CAIRO
8(A) Ali El Kassar Street (AlGaneina)
Opera Square
Cairo 111111
Egypt
Telephone:
Facsimile:
E-mail:
E
F
+20 (2) 2589 5547 - 2589 7579
+20 (2) 2589 7578
Ali Hozaien
Sherin Noureldin
ALEXANDRIA
196 Port Said Street - Sporting
Alexandria 21321
Egypt
Telephone:
Facsimile:
E-mail:
+20 (3) 593 1816
+20 (3) 592 1240
Hassan M. Zohdi
Sherin Noureldin
ESTONIA
GMT+1
FINLAND
GMT+2
Moore Stephens Rewinet OY AB
TAMPERE
Hämeenkatu 26 A 301
FI-33200 Tampere
Finland
Telephone:
Facsimile:
E-mail:
Website:
Jari Paloniemi
Jukka Lahdenpää
+358 (3) 222 4433
+358 (3) 214 9000
jari.paloniemi@moorestephens.fi
www.rewinet.fi
Viekko Terho
Jari Paloniemi
63
FINLAND (CONTINUED)
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
MS-Revisor Ltd
HELSINKI
Tarkkámpujankatu 8 A 1
00150 Helsinki
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 0104 702 910
+358 0104 702 919
info@ms-revisor.fi
www.ms-revisor.fi
Juha Kerimaa
Juha Kerimaa
juha.kerimaa@ms-revisor.fi
MS-Revisor Ltd
Authorised Public Accountants
OULU
Hallituskatu 21
90100 Oulu
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 0104 702 900
+358 0104 702 909
info@ms-revisor.fi
www.ms-revisor.fi
Juha Kerimaa
64
Juha Kerimaa
GMT+2
FORMER YUGOSLAV REPUBLIC OF MACEDONIA
GMT+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
F
Marko Vasilev
Antonio Veljanov
antonio.veljanov@moorestephens.mk
FRANCE
GMT+1
Group E.C.A.
ECA
CAMBRAI
60 Rue des Rôtisseurs
59 400 Cambrai
France
Telephone:
Facsimile:
E-mail:
+33 3 27 72 00 10
+33 3 27 72 00 11
accueil@eca-groupe.com
Laurent Baudoin
Stéphane Hachette
Philippe Herlem
Frederic Verclytte
Isabelle Roquet
iroquet@eca-groupe.com
Office also in Arras
Moore Stephens Casagrande
CANNES - LE CANNET
12 Bd Paul Doumer
06110 Le Cannet
France
Telephone:
Facsimile:
E-mail:
Website:
Patrick Aumeras
Bernard Casagrande
+33 04 92 18 61 90
+33 04 93 46 20 14
accueil@ms-casagrande.com
www.ms-casagrande.com
Véronique Reynaud
Patrick Aumeras
paumeras@ms-casagrande.com
65
FRANCE (CONTINUED)
GMT+1
Coffra
PARIS
155, Boulevard Haussmann
F-75008 Paris
France
Telephone:
Facsimile:
E-mail:
Website:
+33 1 43 59 33 88
+33 1 45 63 93 59
info@coffra.fr
www.coffra.com
Andreas Johst
Christoph Schlotthauer
Kurt Schlotthauer
Anthony Brandel
Sylvie Patat
International Tax:
Anthony Brandel
abrandel@coffra.fr
Christoph Schlotthauer
cschlotthauer@coffra.fr
Pascal Ngatsing
pngatsing@coffra.fr
Group E.C.A.
ECA
VILLENEUVE-D’ASCQ
7 avenue de la Créativité
59650 Villeneuve d’ascq
France
Isabelle Roquet (Cambrai)
GERMANY
GMT+1
Moore Stephens Deutschland AG
Wirtschaftsprüfungsgesellschaft
BERLIN
Rankestrasse 21
10789 Berlin
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 30 208881108
+49 30 208881175
info@moorestephens.de
www.moorestephens.de
Bernd Lenzen WP/StB
lenzen@wirtschaftspruefung.com
Prof. Dr. Brigitte Zürn WP/StB
brigitte.zuern@moorestephens.de
Carol Hasselmans WP/StB/CPA/FBIStR
c.hasselmans@rhein-emscher.de
Dirk-Ralf Gloger WP/StB
d.gloger@moorestephensfrankfurt.de
Katrin Schoenian WP/StB
katrin.schoenian@moorestephens.de
Dr. Alexander Wünsche WP/StB
alexander.wuensche@moorestephens.de
66
Chairman, Düsseldorf
Ulm
Duisburg
Frankfurt am Main
Wuppertal
Mannheim
GERMANY (CONTINUED)
GMT+1
Dipl.-Kfm. Michael Peters WP/StB
Supervisory Board, Chairman,
Hannover
michael.peters@moorestephens.de
Dipl.-Betriebswirtin Andrea Merschkötter Supervisory Board, Goslar
mk@alff-eickhoff.de
Rolf Rademacher WP/StB
Supervisory Board, Iserlohn
rolf.rademacher@moorestephens.de
Dunja Krug
Alliance Management - Manager, Düsseldorf
dunja.krug@moorestephens.de
T: +49 211 30125 253
F: +49 211 30125 199
Julia Förster
Alliance Management - Assistant, Düsseldorf
julia.foerster@moorestephens.de
T: +49 211 30125 252
F: +49 211 30125 199
Moore Stephens RBS AG
BERLIN
Rankestrasse 21
10789 Berlin
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 30 20888 1108
+49 30 20888 1175
berlin@moorestephens.de
www.moorestephens-berlin.de
Horst Beck WP/StB
Gertrud R. Bergmann WP/StB
Dr. Christian Birkholz StB/RA
Dirk Driesch WP/StB/CPA
Dr. Peter H. Eggers WP/StB/RA
Uwe Ehrsam WP/StB
Dr. Thoralf Erb CEFA
Ingo Fehlberg WP/StB
Bert Franke WP/StB
Björn Franke
Klaus-Lorenz Gebhardt StB/RA
Dariush Ghassemi-Moghadam RA
Friedrich Graf von Kanitz WP/
StB/RA
Udo Heckeler WP/StB
Dirk Jessen WP/StB
Hendrik Jung WP/StB
Gregor Kunz WP/StB
Dirk Lehmann StB
Dierk Lemmermann WP/StB
Andreas Lichel StB
Markus Morfeld WP/StB
Marko Pape WP/StB
Prof. Dr. Jens Poll WP/StB/RA
Dr. Christoph Regierer WP/StB/RA
Magdalena Riehle WP/StB
Rainer Rudolph WP/StB
Astrid Scharfenberg WP/StB
Michael Schärtl WP/StB
Dr. Jörg Schlüter WP/StB/RA
Gerhard Schmitt StB/RA
Susanne Schorse WP/StB/RA
Dr. Reinhard Schubert WP/StB
Helmut Schuhmann WP/StB
Bernd Schult StB/RA
Rainer Vedder WP/StB
Dr. Wolfgang Wawrzinek WP/
StB/RA
Rainer Weichhaus WP/StB
Dr. Jost Wiechmann WP/StB/RA
Prof. Dr. Jens Poll WP/StB/RA
jens.poll@moorestephens.de
Ingo Fehlberg WP/StB
ingo.fehlberg@moorestephens.de
Offices also in Dresden, Greifswald, Cologne, Leipzig and Potsdam
67
F
G
GERMANY (CONTINUED)
GMT+1
Mader & Peters GmbH
Steuerberatungsgesellschaft
BIELEFELD
Alfred-Bozi-Strasse 12
D-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
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
Thomas Wember WP/StB
Winfried Tillmann WP/StB
Friedhelm Weber WP/StB
Office also in Cologne
68
Holger Witteler WP/StB
Stefan Thissen WP/StB
Thomas Wember WP/StB
Stefan Thissen WP/StB
thissen@husemannpartner.de
Winfried Tillmann WP/StB
tillmann@husemannpartner.de
Friedhelm Weber WP/StB
weber@husemannpartner.de
GERMANY (CONTINUED)
GMT+1
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
Dr. Heinz D. Müller WP/StB
Hubert H. Storms WP/StB/CPA/
FBIStR
Jochen König RA/WP/StB
Heribert Klein WP/StB
Bernhard Luyken StB
G
Dr. Alexander Wolff WP/StB
Ralf Haberle RA/FAHaGesR
Prof. Dr. Axel Beranek StB
Carol Hasselmans WP/StB/CPA/
FBIStR
Christoph Real RA/FAHaGesR/
FAStR
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
Moore Stephens Düsseldorf AG
DÜSSELDORF
Ratinger Strasse 25
40213 Düsseldorf
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 211 30125 0
+49 211 30125 199
info@wirtschaftspruefung.com
www.wirtschaftspruefung.com
Wolfgang Alfter WP/StB
Stephan Imkamp WP/StB
Peter Haeb WP/StB
International Tax:
International Tax:
International Tax:
Bernd Lenzen WP/StB
Dr. Hans-Gerd Stüttgen WP/StB
Wolfram Wagner WP/StB
Bernd Lenzen WP/StB
Peter Haeb WP/StB
peter.haeb@moorestephens.de
Marc Sarburg
marc.sarburg@moorestephens.de
Dr. Hans-Gerd Stüttgen WP/StB
hans-gerd.stuettgen@moorestephens.de
Offices also in Solingen and Langenfeld
69
GERMANY (CONTINUED)
GMT+1
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
and Tax:
and Tax:
Prof. Dr. Thomas Olbrich WP/StB
thomas.olbrich@ludewig-sozien.de
Dr. Muth & Co. GmbH
FULDA
Klosterweg 3
D-36039 Fulda
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 661 9736 0
+49 661 7436 3
klosterweg@muth-partner.de
www.muth-partner.de
Josef Weiss
Kurt Abert
Christoph Gerk
Dr. Matthias Freund
Dr. Erich Muth
Stefan Hartung
Wolfgang Sauer
Dr. Christian Jutzi
International Tax:
Josef Weiss
josef.weiss@muth-partner.de
Kurt Abert
kurt.abert@muth-partner.de
Ralf Kammer
ralf.kammer@muth-partner.de
Offices also in Erfurt and Würzburg
70
GERMANY (CONTINUED)
GMT+1
Alff-Eickhoff GmbH & Co. KG
GOSLAR
Oberer Triftweg 27
38640 Goslar
Germany
Telephone:
Facsimile:
E-mail:
+49 5321 3425 0
+49 5321 3425 28
info@alff-eickhoff.de
Dipl.-Kfm. Florian Alff
International Tax:
G
Dipl.-Betriebswirtin Andrea
Merschkötter
Dipl.-Kfm. Florian Alff
alff@alff-eickhoff.de
Dipl.-Betriebswirtin Andrea Merschkötter
mk@alff-eickhoff.de
Moore Stephens Turnbull & Irrgang GmbH
HAMBURG - CITY
Bleichenbrücke 9
20354 Hamburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 40 3560 0414
+49 40 3560 0445
post@moorestephens-hamburg.de
www.moorestephens-hamburg.de
Astrid Scharfenberg WP/StB
Dipl.-Kfm. Uwe Gärtner WP/StB
Dipl.-Kfm. Ingo Wapelhorst WP/
StB
and Tax:
and Tax:
Dr. Oliver Welp
Dipl.-Kfm. Holger Zimmermann
vBP/StB
Dipl.-Kfm. Ingo Wapelhorst WP/StB
ingo.wapelhorst@moorestephens.de
Dipl.-Kfm. Uwe Gärtner WP/StB
ug@moorestephens-hamburg.de
Office also in Ahrensburg
Peters & Partner GmbH
HANNOVER
Seelhorststr. 44
30175 Hannover
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 511 85030267
+49 511 819067
www.mader-peters.de
71
GERMANY (CONTINUED)
GMT+1
Moore Stephens Naust AG
ISERLOHN
Lange Strasse 19
58636 Iserlohn
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 2371 7746700
+49 2371 774630
info@nausthunecke.de
www.nausthunecke.de
Bernhard Widmann RA/StB
Ralf Kaufmann WP/StB
Dominik Spielmann WP/StB
Michael Orban WP/StB/CPA
Bernhard Widmann RA/StB
b.widmann@nausthunecke.de
Moore Stephens Karlsruhe GmbH
KARLSRUHE
Zur Giesserei 16
76227 Karlsruhe
Germany
Telephone:
Facsimile:
E-mail:
Website:
Olaf Meyer WP
and Tax:
and Tax:
72
+49 721 98175 0
+49 721 98175 50
info@ms-karlsruhe.com
www.dhmp.de
Ulrich Freudel WP/StB
Olaf Meyer WP
olaf.meyer@moorestephens.de
Ulrich Freudel WP/StB
ulrich.freudel@moorestephens.de
GERMANY (CONTINUED)
GMT+1
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:
G
Burkhard Muster WP/StB
Thomas Werner StB
Thomas Werner StB
thomas.werner@ludewig-sozien.de
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:
Günter Hilger WP/StB
Ralph Neumann WP/StB
International Tax:
+49 261 92162 0
+49 261 92162 29
info@moorestephens-koblenz.de
www.hilger-neumann.de
Heinz-Wilhelm Ollefs WP/StB
Günter Hilger WP/StB
g.hilger@hilger-neumann.de
Ralph Neumann WP/StB
r.neumann@hilger-neumann.de
Office also in Andernach
73
GERMANY (CONTINUED)
GMT+1
Moore Stephens Treuhand Kurpfalz GmbH
Steurberatungsgesellschaft
MANNHEIM
Rennershofstrasse 8
68163 Mannheim
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 621 42508 80
+49 621 42508 50
mannheim@moorestephens.de
www.moorestephenstreuhandkurpfalz.de
Matthias Ritzi WP/StB
and Tax:
Pius Rohr StB
Stefan Hambsch WP/StB
Office also in Heppenheim
Moore Stephens KPWT AG
MUNICH
Lindwurmstrasse 114
80337 Munich
Germany
Telephone:
Facsimile:
E-mail:
Website:
Josef Ecker
Norbert Ecker
Michael Fey
Harald Fröschl
Dr. Volker Frühling
Peter Leicht
Thomas Ostermeier
Franz Pfaffeneder
Bernhard Rau
Hans-Peter Scharl
International Tax:
+49 (0)89 747240 0
+49 (0)89 747240 40
kpwt-muc@kpwt-muc.de
www.mskpwt.de
Albert Schick
Georg Stahleder
Anton Stockinger
Silvia Thole
Karl Unterforsthuber
Stephan Wagner
Bernhard Wenzl
Thomas Zeilhofer
Tobias Zerbe
Thomas Ziegler
Dr. Volker Frühling
volker.fruehling@moorestephens.de
Thomas Ziegler
thomas.ziegler@moorestephens.de
Offices also in Augsburg, Eggenfelden, Landshut, Passau, Regensburg
and Straubing
74
GERMANY (CONTINUED)
GMT+1
Moore Stephens Nürnberg GmbH
NÜRNBERG
Thomas-Mann-Strasse 59
90471 Nürnberg
Germany
Telephone:
Facsimile:
E-mail:
Website:
Dr. Thomas Fürst
Jürgen Schiele
Frank Blacha
International Tax:
+49 911 8609 05
+49 911 8609 444
wpg@n.fuerst-beratung.de
www.fuerst-beratung.de
G
Rudolf Kettel
Bernd Rabanus
Heiko Priester
Frank Blacha
blacha@n.fuerst-beratung.de
Rudolf Kettel
kettel@n.fuerst-beratung.de
Offices also in Erlangen, Gera and Rothenburg ob der Tauber
Moore Stephens Osnabrück AG
OSNABRÜCK
Lengericher Landstr. 34
49078 Osnabrück
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 541 4046 00
+49 541 4046 040
osnabrueck@moorestephens.de
www.moorestephens-osnabrueck.de
Dipl.-Kfm. Ulrich Böttinger WP/ Dipl.-Kfm. Detlef Neureiter WP/
StB
StB
Dipl.-Kfm. Michael Borkel WP/StB Dipl.-Kfm. Margarete Ollmann
StB’in
Dipl.-Btw. Karl-Heinz Herden StB
Dipl.-Kfm. Thomas Laute WP/StB Dr. Ralf Güstel WP/StB
Dipl.-Kfm. Ulrich Böttinger WP/StB
ulrich.boettinger@moorestephens.de
Dipl.-Kfm. Thomas Laute WP/StB
thomas.laute@moorestephens.de
Dipl.-Kfm. Ulrich Böttinger WP/StB
Dipl.-Kfm. Markus Fischer WP/StB
markus.fischer@moorestephens.de
Rechtsanwalt Alexander Morich
alexander.morich@moorestephens.de
Dipl.Kffrau Estela Resag StB
estela.resag@moorestephens.de
75
GERMANY (CONTINUED)
GMT+1
Moore Stephens
ICR Interconsult und Revision GmbH
STUTTGART
Tuebinger Strasse 7
70178 Stuttgart
Germany
Telephone:
Facsimile:
E-mail:
+49 711 6643150
+49 711 6643090
info@moorestephens-icr.de
Hans-Georg Köhler
Stefan Wilpert
Hans-Georg Köhler
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
76
Herbert Bader vBP/StB
Thomas Saulich WP/StB
Herbert Bader vBP/StB
herbert.bader@horntreuhand.de
GERMANY (CONTINUED)
GMT+1
Rinke Treuhand GmbH /
Moore Stephens Wuppertal GmbH
WUPPERTAL
Wall 39
42103 Wuppertal
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 202 2496 400
+49 202 2496 410
buero@rinke-gruppe.de
www.rinke.de
Peter Krämer WP/StB
Andreas Niemeyer WP/StB
Eberhard Exner WP/StB
Thomas Reiss-Schmidt WP/StB
Dr. Jörg Steckhan WP/StB/RA
Peter Temmert WP/StB
International Tax:
G
Anke Jagau StB/RA
Thomas Pintzke StB
Helmut Kusber StB
Susanne Schäfer StB
Stephan Schmacks StB
Rolf Baumgarten StB
Andreas Niemeyer WP/StB
andreas.niemeyer@moorestephens.de
Stephan Schmacks StB
stephan.schmacks@moorestephens.de
Offices also in Essen and Riesa
GIBRALTAR
GMT+1
Moore Stephens
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
Cindy Glasby
Cindy Glasby
cindy.glasby@moorestephens.gi
Cindy Glasby - Notary Public 20060398
77
GREECE
GMT+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 (210) 429 0620-5
+30 (210) 429 0375
inno@moorestephens.gr
www.moorestephens.gr
Costas Constantinou
Stylianos Kourtellas
Dimitrios Taliakos
George Christodoulou
Panayiotis Hatziantonoglou
and Tax:
Dionisis Galanis
Nikos Karaolis
Diamantis Diamantaras
Panayiotis Varelas
Dimitrios Paterakis (Consultant)
Damianos Constantinou
damianos.constantinou@moorestephens.gr
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 (210) 429 0617-8
+30 (210) 429 0375
inno@moorestephens.gr
www.moorestephens.gr
Chrysostomos Chrysostomou
Giannis Flegas
Vasiliki Sklavounou
Eleni Zoubateou
78
Theodore Hioutakos
Demetris Voulgaris
Maria Kapnides
Georgia Damigou
Damianos Constantinou
GUATEMALA
GMT-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
info@moorestephens.com.gt
http://www.moorestephens.com.gt
Luis E. Orellana
Ninrod Sazo Ruiz
and Tax:
G
H
Gabriela Orellana de Santos
Luis E. Orellana
luis.orellana@moorestephens.com.gt
GUERNSEY
GMT
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:
+44 (01481) 721769
+44 (01481) 724657
ms@msgsy.com
www.moorestephens-guernsey.com
Lance Spurrier
Lance Spurrier
lance.spurrier@msgsy.com
HONDURAS
GMT-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@moorestephenshn.com
www.moorestephenshn.com
Magda Leticia Godoy
Douglas Baggia
dbaggia@moorestephenshn.com
79
HONDURAS (CONTINUED)
GMT-6
Moore Stephens Baggia Y Asociados
SAN PEDRO SULA
Edificio FIDE
Segundo Nivel
Colonia El Pedregal
San Pedro Sula
Cortes
Honduras
Telephone:
Facsimile:
E-mail:
Website:
Douglas Baggia
+504 2509 2498
+504 2566 2658
baggia@moorestephenshn.com
www.moorestephenshn.com
Magda Leticia Godoy
Douglas Baggia
HONG KONG
GMT+8
Moore Stephens
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
James T. Fulton
Daniel C.K. Kwan
Helen H. L. Tang
and Tax:
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
www.ms.com.hk
Rudolf K.M. Leung
Michelle M.Y. Chu
Ida Y.M. Law
James T. Fulton
jim@ms.com.hk
Helen H. L. Tang
helen@ms.com.hk
Moore Stephens Associates Limited
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
James T. Fulton
80
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
www.ms.com.hk
Helen H. L. Tang
HONG KONG (CONTINUED)
GMT+8
Moore Stephens China Services Limited
HONG KONG
905 Silvercord Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
James T. Fulton
Daniel C.K. Kwan
H
Helen H. L. Tang
Rudolf K.M. Leung
James T. Fulton
jim@ms.com.hk
HUNGARY
GMT+1
Moore Stephens Kft
BUDAPEST
Szépvölgyi út 6
H-1025 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
+36 (1) 326 0234, 326 0261, 887 4789
+36 (1) 326 0886, 326 0985
ms@moorestephens.hu
Gyuláné Bojtos WP/StB
Peter Suri WP/StB
Nóra Maár WP/StB
Gyuláné Bojtos WP/StB
e.bojtos@moorestephens.hu
Peter Suri WP/StB
p.suri@moorestephens.hu
Nóra Maár WP/StB
n.maar@moorestephens.hu
For Hungarian, English and German language enquiries
Moore Stephens Hunaudit 2000 KFT
BUDAPEST
Szépvölgyi út 6
H-1025 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (1) 326 0234, 889 2420, 889 2421
+36 (1) 326 0886
hunaudit2000@hunaudit2000.hu
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
Imre Herczeg
imre.herczeg@mshc.hu
For English language enquiries
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 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
ICELAND
GMT
Services available through Jan Tønnesen (jt@moorestephens.dk),
Moore Stephens Danmark, Copenhagen, Denmark
82
INDIA
GMT+5.5
Khandelwal Jain & Co
AURANGABAD
First Floor, City Pride Building
Mondha Naka Signal
Jalna Road
Aurangabad 431 001
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (240) 2331967/2323318
+91 (240) 2354844
aurangabad@kjco.net
www.kjco.net
H
G. M. Bothara
I
Varma & Varma
Varma & Varma Financial Consulting Pvt.Ltd.
BANGALORE
No. 887, 4th Cross
7th / 11th Main
HAL 2nd Stage
Bangalore - 560 008
Karnataka
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (80) 42444999
+91 (80) 42444900
bangalore@varmaandvarma.com
www.varmaandvarma.com
Cherian K. Baby
Georgy Mathew
R. Kesavadas
K. P. Srinivas
Ray & Ray
BANGALORE
T-1, Third Floor
Mangalam Chambers
25, K.H. Road
Bangalore - 560 027
India
Telephone:
E-mail:
Website:
+91 (080) 41221758 (tel/fax)
ray_ray@vsnl.net
www.raynray.net/
M. Kishore (Partner in Charge)
CHANDIGARH
2372 - Sector 22C
Chandigarh 160 022
Punjab
India
Telephone:
E-mail:
Website:
+91 (172) 5092122/5092135
chandigarh@kjco.net
www.kjco.net
Yogesh Bharati
83
INDIA (CONTINUED)
GMT+5.5
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
Ray & Ray
CHENNAI
14/C 399, 46th Street
9th Avenue, Ashok Nagar
Chennai - 600 083
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (044) 23718961
+91 (044) 23713030
vinutha@md4.vsnl.net.in
www.raynray.net/
V. Raman (Partner in Charge)
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
84
+91 (40) 255625660/255628081
hyderabad@varmaandvarma.com
INDIA (CONTINUED)
GMT+5.5
Varma & Varma
KANNUR
Fort Road
Kannur 670 001
Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
R. Raghupathy
+91 (497) 2701304/2709346
+91 (497) 2709346
kannur@varmaandvarma.com
Prasanth D. Pai
I
Varma & Varma
KOCHI
(Head Office)
Sriniketan
Nettepadam Road
PB No. 2350
Kochi 682 016, Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (484) 2377066/2376323/2375129
+91 (484) 2376046
kochi@varmaandvarma.com
Venugopal C. Govind
R. Rajasekharan
Vivek Krishna Govind
V. Sathyanarayanan
Vijay Narayan Govind
Radhesh L. Bhat
K Gopi
Venugopal C. Govind
vcgovind@varmaandvarma.com
Cherian K. Baby
cherian@varmaandvarma.com
International Tax:
Alternative e-mail address: vandv@asianetonline.net
85
INDIA (CONTINUED)
GMT+5.5
Ray & Ray
Head Office
KOLKATA
6 Church Lane
4th Floor
Kolkata 700 001
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (033) 22489861/22438562/22309584
+91 (033) 22480547
raynray@vsnl.com
www.raynray.net
Anil Verma
Anil Karnik
Arvind Yennemadi
Kandarp Shah
Antaryami Roy
M. Kishore
V. Raman
Robin N. Roy
Barun Kumar Ghosh
Abhijit Neogi
Kaustuv Kumar Ghosh
Amitava Chowdhury
A. K. Sharma
Samir Manocha
International Tax:
Robin N. Roy
robinroy@cal2.vsnl.net.in
Barun Kumar Ghosh
barun66@rediffmail.com
Alternative e-mail address: raynray@cal2.vsnl.net.in. Cables: ASSURE,
CALCUTTA
Ray & Ray
KOLKATA - CITY
53D, Mirza Ghalib Street
3rd Floor
Kolkata - 700 016
India
Telephone:
E-mail:
Website:
+91 (033) 4064 8107/8108/8109
raynray@airtelmail.in
www.raynray.net
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:
S. Raghunandan
86
+91 (495) 2306353/2300056
kozhikode@varmaandvarma.com
INDIA (CONTINUED)
GMT+5.5
MUMBAI
6-B, Pil Court
6th Floor
111, Maharashi Karve Road
Churchgate
Mumbai 400 020
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (22) 43115000
+91 (22) 43115050
mumbai@kjco.net
www.kjco.net
and Tax:
I
Pankaj Jain
Sunil Nahta
Narendra Jain
Shivratan Agarwal
I. C. Jain
Shailesh Shah
S. K. Jain
J. S. Bhatnagar
Pankaj Jain
pankaj@kjco.net
Alternative e-mail address: kjco@vsnl.com
Ray & Ray
MUMBAI
G-2, Ramakrishna
11, Happy Home Society
Off Nehru Road
Vile Parle (East)
Mumbai - 400 057
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (022) 26146080/26150621
+91 (022) 26131586
admin@raynraymumbai.com
www.raynray.net
Ray & Ray
MUMBAI - CITY
11, Central Bank Building
4th Floor
Mahatma Gandhi Road, Fort
Mumbai - 400 023
India
Telephone:
+91 (022) 22652842/22626206
Anil Karnik (Partner in Charge)
87
INDIA (CONTINUED)
Varma & Varma
MUMBAI
Service Industrial Unit No. 108
‘B’ Wing, 1st Floor, Classique
Centre
26 Mahal Industrial Estate
Off Mahakali Caves Road,
Andheri (E)
Mumbai-400 093, Maharashtra
India
Telephone:
E-mail:
Website:
+91 (022) 26879464
mumbai@varmaandvarma.com
V. Sathyanarayanan
Ray & Ray
NEW DELHI
205 Ansal Bhawan
2nd Floor
16 Kasturba Gandhi Marg
New Delhi 110 001
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (011) 23705415/23705416
+91 (011) 23705428
rayandraydelhi@vsnl.com
www.raynray.net/
A. K. Sharma (Partner in Charge)
NEW DELHI
221 Hans Bhawan
Bahadur Shah Zafar Marg
New Delhi 110 002
India
Telephone:
Facsimile:
E-mail:
Website:
Akash Shinghal
88
+91 (11) 23378795/23370091
+91 (11) 23378794
akash@kjco.net
www.kjco.net
GMT+5.5
INDIA (CONTINUED)
GMT+5.5
Varma & Varma
THIRUVANANTHAPURAM
KGWS-12, Kowdíar Gardens
Golf Links Road
Kowdiar, PO
Thiruvananthapuram 695 003
Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (471) 2435344/2435345
+91 (471) 2435345
trivandrum@varmaandvarma.com
I
C.G. Pankajakshan
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
Ray & Ray
TIRUNELVELI
Plot No. E-53, Shifa Golden City
Near IRT Polytechnic
Konganthanparai
Tirunelveli - 627 007
India
E-mail:
Website:
www.raynray.net
VISAKHAPATNAM
Plot No 134, Sector-5
1-95-11, MVP Colony
Visakhapatnam - 530 017
India
Telephone:
E-mail:
Website:
+91 (891) 2531184
pvk@kjco.net
www.kjco.net
P. V. P. Kesavasarma
89
INDONESIA
GMT+7
Mulyamin Sensi Suryanto
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 570-8111/572-2735
+62 (21) 570-8012/572-2737
hlutanto@moorestephens.co.id
Eddy Setiawan
Herjanto Lutanto
Herjanto Lutanto
Moore Stephens Consulting
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 57905590/5707216/5722735
+62 (21) 57905595/5708012/5722737
Aulia Wirawan
Ferdinand L. Tobing
Herjanto Lutanto
IRAN
GMT+3.5
Moore Stephens
Hajiran Audit and Management Services Firm
TEHRAN
Suite 8
Mirdamad Blvd.
West Rudbar Ave.
Khosravani St. No. 4, 2nd Floor
Tehran 1968653951
Iran
Telephone:
Facsimile:
E-mail:
Website:
Sassan Emad Dadras
Razmik Nazarian
90
+98 (0) 21 22925851-2
+98 (0) 21 22925853
hajiran@moore-stephens.net
Behrooz Amouhashem
Sassan Emad Dadras
dadras@moore-stephens.net
IRELAND
GMT
Moore Stephens Nathans
Chartered Accountants & Registered Auditors
DUBLIN
Ulysses House
Foley Street
Dublin 1
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Mark Barrett
John Callaghan
International Tax:
+353 (0) 1 888 1004
+353 (0) 1 888 1005
accountancy@moorestephensnathans.com
www.moorestephensnathans.com
Diarmuid P. O’Connell
Andrew P. Quinn
I
Andrew P. Quinn
andy.quinn@moorestephensnathans.com
Mark Barrett
mark.barrett@moorestephensnathans.com
Moore Stephens Nathans
Chartered Accountants & Registered Auditors
CORK
83 South Mall
Cork
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Carl J. Dillon
Trevor P. Leacy
Eoin Lehane
International Tax:
+353 (0) 21 427 5176
+353 (0) 21 427 7305
accountancy@moorestephensnathans.com
www.moorestephensnathans.com
Michael J. Mullins
Edmund Murphy
Gerard M. Quinn
Carl J. Dillon
carl.dillon@moorestephensnathans.com
Mark Barrett
91
IRELAND (CONTINUED)
GMT
Moore Stephens Patrick McNamara
Accountants & Business Advisors
LIMERICK
Pamdohlen House
Dooradoyle Road
Limerick
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Harry McNamara
Adrian McKenna
International Tax:
+353 (061) 229666
+353 (061) 302144
ms@msmcnamara.ie
www.mspatrickmcnamara.ie
Maurice T. Lenihan
Brendan McCarthy
Maurice T. Lenihan
mlenihan@msmcnamara.ie
Fintan Shine
fshine@msmcnamara.ie
ISLE OF MAN
GMT
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:
+44 (01624) 662020
+44 (01624) 662430
mail@moorestephens.co.im
www.msiom.im
Clive Dixon
Clive Dixon
clive.dixon@moorestephens.co.im
Moore Stephens Consulting 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
Dawn Webb
Anthony Cashen
92
+44 (01624) 662020
+44 (01624) 662430
www.mscl.im
Anthony Seymour
Ayuk Ntuiabane
ISLE OF MAN (CONTINUED)
GMT
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
Anthony Seymour
+44 (01624) 662020
+44 (01624) 662430
www.mscb.im
Bransom Bean
I
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
Anthony Seymour
Mike Buffini
+44 (01624) 662020
+44 (01624) 662430
www.msfs.im
Paul Morter
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
Anthony Seymour
Paul Morter
+44 (01624) 697240
+44 (01624) 662430
www.msrs.im
Brian Bodell
Scott Trimble
93
ISLE OF MAN (CONTINUED)
GMT
Moore Stephens Trust Company Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
+44 (01624) 662020
+44 (01624) 662430
www.mstc.im
Ayuk Ntuiabane
Scott Trimble
Clive Dixon
Anthony Cashen
Anthony Seymour
ISRAEL
GMT+2
Lion, Orlitzky & Co.
TEL AVIV
B.S.R. Tower 2
Ben Gurion 1
Bnai Brak 51201
Israel
Telephone:
Facsimile:
E-mail:
Website:
Moshe Lion
Ofer Orlitzky
Amnon Argaman
Moshe Gelblum
Shai Nissan
Kobi Zalicha
and Tax:
Office also in Jerusalem
94
+972 (3) 6155155
+972 (3) 6155150
master@lionorl.co.il
www.lionorl.co.il
Elad Meiri
David Goldberg
Itzhak Shtalberg
Galit Ben-Shoham
Nir Gimpelvich
Aviel Gilad
Amnon Argaman
amnon@lionorl.co.il
ITALY
GMT+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
Franco Marchini
marchini@moorestephensitalia.it
Marco G. Troiani
marco.troiani@prauditing.it
Paolo Borghi
paoloborghi@studiopdb.com
Chairman
I
Moore Stephens Concorde S.r.l.
MILAN
Via Cosimo Del Fante 16
20122 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
Giuseppe A. Barranco
Mario A. Barranco
+39 (02) 58310284
+39 (02) 58310285
msconcorde@moorestephens.it
www.barranco.it
Stefano Sammartino
Oliviero Mazza (Internal Audit
Consultant)
barranco@moorestephens.it
Auditing firm - Member of Moore Stephens Italia
Services available in Bari, Bologna, Cagliari, Firenze, Napoli and Torino
through Milan. E-mail: barranco@moorestephens.it. Website: www.
barranco.it
95
ITALY (CONTINUED)
GMT+1
TickMark S.p.A.
MILAN
Via Revere, 16
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 435 10726
+39 (02) 439 11619
segreteria@tickmark.it
www.tickmark.it
Lelio Bigogno
Lelio Bigogno
l.bigogno@tickmark.it
Offices also in Bergamo, Novara and Turin
Moore Stephens Concorde S.r.l.
ROME
Via Ezio 24
00192 Rome
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (06) 3208552
+39 (06) 3210206
carnabuci@moorestephens.it
www.barranco.it
Giuseppe A. Barranco (Milan)
barranco@moorestephens.it
TickMark S.p.A.
ROME
Viale delle Milizie, 12
00192 Rome
Italy
Telephone:
E-mail:
+39 06 323 0602
segreteria@tickmark.it
Marco Livio
International Tax:
Marco Livio
m.livio@tickmark.it
Pietro Mastrapasqua
tax@tickmark.it
Tax and auditing firm, international tax, tax litigation, corporate tax
services
Member of Moore Stephens Italia
96
ITALY (CONTINUED)
GMT+1
Axis S.r.l.
REGGIO EMILIA
Via Gutenberg 3
42124 Reggio Emilia
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (0522) 232110
+39 (0522) 271337
axis@axisnet.it
www.axisnet.it
Franco Marchini
Andrea Redeghieri
Andrea De Marchi
Andrea Angeli
I
Franco Marchini
Andrea De Marchi
a.demarchi@axisnet.it
Prauditing S.r.l.
VERONA
Circonvallazione Alfredo Oriani, 2
37122 Verona
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (045) 8000365
+39 (045) 590290
info@prauditing.it
www.prauditing.it
Marco G. Troiani
Carlo Boyancé
carlo.boyance@prauditing.it
Prauditing S.r.l.
VICENZA
Contrà Porti, 16
36100 Vicenza
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (0444) 237845
+39 (0444) 237851
info@prauditing.it
www.prauditing.it
Marco G. Troiani
Carlo Boyancé
97
ITALY (CONTINUED)
GMT+1
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
Fabrizio Pellizzone
Luca De Pascale
Filippo Palma
Luca Debernardi
Paolo Borghi
and Tax:
and Tax:
Fabrizio Pellizzone
fabriziopellizzone@studiopdb.com
Paolo Borghi
Tax and accounting firm, corporate law services, tax litigation
Member of Moore Stephens Italia
Moore Stephens Consulting
Institutional and Corporate Advisors
MILAN
Via Cosimo del Fante, 16
20122 Milan
Italy
Telephone:
Facsimile:
E-mail:
+39 (02) 583 03520
+39 (02) 583 10285
info@mosconsult.it
Alberto M. Barranco
Francesca Marenco
Prof. Piergiorgio Valente
Mario Nola
Giuseppe Scammacca
barranco@mosconsult.it
Prof. Piergiorgio Valente
valente@mosconsult.it
Management consulting firm
Offices and services available in Rome
98
ITALY (CONTINUED)
GMT+1
Moore Stephens Sicilia
MESSINA
Via Centonze, 154
98123 Messina
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (090) 715058
+39 (090) 6412259
trignano@tiscalinet.it
www.moorestephenssicilia.com
Mauro Piccolo
Alfonso Trignano
Vincenzo Trignano
Franco Pullia
Antonio Barbagallo
I
Vincenzo Trignano
trignano@moorestephens.it
Tax and accounting firm
Bureau Plattner
BOLZANO
Via Leonardo da Vinci, 12
39100 Bolzano
Italy
Telephone:
Facsimile:
E-mail:
Website:
Norbert Plattner
Teo Urban Obletter
Hermann Steiner
Hugo Perathoner
+39 (0471) 222500
+39 (0471) 222800
info@bureauplattner.com
www.bureauplattner.com
Peter Karl Plattner
David Feichter
Armin Hilpold
Peter Karl Plattner
peterkarl.plattner@bureauplattner.com
Hugo Perathoner
hugo.perathoner@bureauplattner.com
99
JAPAN
GMT+9
Seishin & Co.
TOKYO
Marunouchi-Mitsui Building
2nd Floor
2-2-2, Marunouchi
Chiyoda-ku
Tokyo 100-0005
Japan
Telephone:
Facsimile:
E-mail:
Website:
Nobuyuki Ishiwata
Hiroshi Nishimura
Kenjiro Nakane
Mika Yoshihara
Shinpei Takasago
Junko Takahashi
International Tax:
+81 (03) 5218 7016
+81 (03) 5218 7020
nobuishiwata@seishin.or.jp
www.seishin.or.jp
Motoko Ebine
Takahiro Mabuchi
Koji Ikeda
Keisuke Umezawa
Kazuhiko Udagawa
Nobuyuki Ishiwata
Mika Yoshihara
mika@seishin.or.jp
JERSEY
GMT
Moore Stephens
JERSEY
First Island House
Peter Street
St. Helier
Jersey
JE2 4SP
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Clive Barton
Dermot Boylan
David Green
Adrian Moll
Kathy Gillen
and Tax:
100
Mailing Address
P.O. Box 236
Jersey
JE4 8SG
Channel Islands
+44 (01534) 880088
+44 (01534) 880099
mail@moorestephens-jersey.com
www.moorestephens-jersey.com
Nick Solt
Phillip Callow
Brona Lambert
Stephen Milsom (Consultant)
Clive Barton
clive.barton@moorestephens-jersey.com
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:
+44 (0)1534 723341
+44 (0)1534 769817
mail@msfm-jersey.com
Fred Cottignies
Michael Norem
Clive Barton
David Green
J
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 (01534) 880088
+44 (01534) 880099
mail@moorestephens-jersey.com
Adrian Moll
Clive Barton
Nick Solt
JORDAN
GMT+2
Khleif & Samman
AMMAN
Mailing Address
P.O. Box 830430
Amman 11183
Jordan
Qattan Commercial Center
Abdallah Ghosheh St.
7th Circle
Amman
Jordan
Telephone:
Facsimile:
E-mail:
Website:
Adnan Khleif
Nadia Stephan
and Tax:
+962 (6) 5833240/1/2
+962 (6) 5833230
info@moorestephens-jo.com
www.moorestephens-jo.com
Rami Samman
Mazen Shaker
Adnan Khleif
a.khleif@moorestephens-jo.com
101
KAZAKHSTAN
GMT+6
Alliance Audit co
ALMATY
office 901
19, Al-Farabi avenue
“Nurly Tau” 2b
Almaty 050059
Kazakhstan
Telephone:
Facsimile:
E-mail:
Website:
+7 (727) 266 99 04
+7 (727) 266 99 05
info@allianceaudit.kz
www.allianceaudit.kz
Vasily Nikitin
Serik Kozhikenov
International Tax:
Aidar Aitov
Vasily Nikitin
vasily.nikitin@allianceaudit.kz
Serik Kozhikenov
serik.kozhikenov@allianceaudit.kz
KOREA
GMT+9
Samhwa Accounting Corporation
SEOUL
4th Floor
Hyunjook Bldg
832 - 41, Yuksam-dong
Kangnam-ku
Seoul
South Korea
Telephone:
Facsimile:
E-mail:
+82 (2) 554 6960/1/2
+82 (2) 554 6963
mastermail@samhwacpa.com
Kook-Hee Lee
Sung-Chul Hwang
and Tax:
Chong-Dae Lee
Choon-Sung Kim
Kook-Hee Lee
khlee30@samhwacpa.com
LATVIA
GMT+3
Moore Stephens (Riga) Limited
RIGA
13, Araishu Street
Riga
LV 1006
Latvia
Telephone:
Facsimile:
E-mail:
+371 6 7541222
+371 6 7555691
moore-stephens@mailbox.riga.lv
Board Member:
Viktorija Usovicha
Viktorija Usovicha
102
LEBANON
GMT+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@moorestephens-me.com
Aziz Tabbal
and Tax:
Aziz Tabbal
LIECHTENSTEIN
GMT+1
LITHUANIA
GMT+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
103
K
L
LUXEMBOURG
GMT+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:
Simon Gallagher
Luc Braun
luc.braun@moore-stephens.lu
Evelyne Guillaume
evelyne.guillaume@moore-stephens.lu
Moore Stephens Audit S.à.r.l.
LUXEMBOURG
43, bd. du Prince Henri
1724 Luxembourg
Telephone:
Facsimile:
E-mail:
Website:
Horst Schneider
+352 26 86 59-1
+352 26 86 59 99
mail@moore-stephens-audit.lu
www.moore-stephens-audit.lu
Raphael Loschetter
Horst Schneider
horst.schneider@moore-stephens-audit.lu
MACEDONIA, FYRO
See Former Yugoslav Republic of Macedonia
104
GMT+1
MALAYSIA
GMT+8
Moore Stephens Malaysia
KUALA LUMPUR
A-37-1 Level 37
Menara UOA Bangsar
No. 5 Jalan Bangsar Utama 1
59000 Kuala Lumpur
Malaysia
Telephone:
Facsimile:
E-mail:
Website:
+60 (03) 2302 1888
+60 (03) 2302 1999
enquiry@moorestephens.com.my
www.moorestephens.com.my
Chong Tet On
Eddy K. C. Chong
International Tax:
Au Tai Wee
Bala Krishnaan Ponniah
Eddy K. C. Chong
eddychong@moorestephens.com.my
Soh Eng Hooi
enghooisoh@moorestephens.com.my
L
Moore Stephens AC
KUALA LUMPUR
M
A-37-1 Level 37
Menara UOA Bangsar
No. 5 Jalan Bangsar Utama 1
59000 Kuala Lumpur
Malaysia
Telephone:
Facsimile:
E-mail:
Website:
+60 (03) 2302 1888
+60 (03) 2302 1999
enquiry@moorestephens.com.my
www.moorestephens.com.my
Peter Fong
Eddy K. C. Chong
Stephen Wan
Au Tai Wee
Soh Eng Hooi (Executive Director) Andy Lee Kong Weng
International Tax:
Eddy K. C. Chong
Soh Eng Hooi
Offices also in Penang and Kemaman
Affiliated offices in Johor Bahru, Kuching and Miri
105
MALAYSIA (CONTINUED)
GMT+8
Moore Stephens
International Financial Offshore Centre
LABUAN
1st Floor, U0510
Lazenda Commercial Centre
Phase II Jalan Tun Mustapha
87000 F.T. Labuan
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (087) 480 800/480 422
+60 (087) 425 563
chinfah@moorestephensht.com.my
Eddy K. C. Chong
Eddy K. C. Chong
MALTA
GMT+1
R S Attard - Moore Stephens Malta
MARSA
46, Timber Wharf
Marsa MRS 1442
Malta G.C.
Telephone:
Facsimile:
E-mail:
Website:
+356 21 233664/21 220354
+356 21 230445
info@moorestephens.com.mt
www.moorestephens.com.mt
Helen Meli Attard
and Tax:
Helen Meli Attard
hmeliattard@moorestephens.com.mt
MAURITIUS
GMT+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
Ghanshyam Hurry
Ravindra Ramphul
and Tax:
106
+230 211 6535/0021/7484
+230 211 6964
moorestephens@intnet.mu
www.moorestephens.mu
Rubeenna Rogbeer
Dharmraj Busgeeth
Arvin Rogbeer
MEXICO
GMT-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:
+52 (55) 5575-1094/4000 (ext. 2057)
+52 (55) 5575-1094
moore.stephens.mexico@delbarrioycia.com
Socorro Jacobo (Executive
Director)
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:
M
+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 Valero
International Tax:
International Tax:
José Ventura De los Santos Valero
Gerardo De los Santos Valero
jsantos@jsc.com.mx
Javier De los Santos Valero
jsantosv@jsc.com.mx
Eduardo Moreno Rodriguez
emoreno@jsc.com.mx
Javier De Los Santos y Cía., S.C.
REYNOSA
Francisco I. Madero 540 L-7
Col. Del Prado
Reynosa
Tamps.
88500
Mexico
Telephone:
Facsimile:
E-mail:
+52 (899) 922-1693
+52 (899) 930-1600
jsantos@jsc.com.mx
jsantos@jsc.com.mx
107
MEXICO (CONTINUED)
GMT-6/7
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
Héctor Brambila Cortés
and Tax:
Alejandro Camarena Berra
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:
+52 (33) 3656-2211
+52 (33) 3656-3366
albertotapiar@albertotapia.com.mx
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
108
Jorge Francisco Navarro Rosales
Rodrigo Sotomayor González
rsotomayor@sotomayorelias.com.mx
MEXICO (CONTINUED)
GMT-6/7
Peón De Regil, Vega y Asociados S.C.P.
MÉRIDA
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
Roberto Vega Carrillo
and Tax:
Daniel Oscar Echeverría Arceo
Roberto Vega Carrillo
rvega@peonderegilvega.com
Moore Stephens De Anda, Turati y Cía., S.C.
MEXICO CITY
M
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
+52 (55) 5245-1327
jadeat@msdat.com.mx
www.msdat.com.mx
José Antonio De Anda Turati
and Tax:
José De Anda Sánchez
José Antonio De Anda Turati
jadeat@msdat.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:
+52 (442) 245-1409
+52 (442) 245-1389
gs@guerrerosanchez.com.mx
www.guerrerosanchez.com.mx
Javier Guerrero Marín
Jorge Sánchez Salazar
Javier Guerrero Marín
javier@guerrerosanchez.com.mx
Jorge Sánchez Salazar
jorge@guerrerosanchez.com.mx
International Tax:
109
MEXICO (CONTINUED)
GMT-6/7
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
Armando Del Barrio Alba
Moore Stephens Orozco Medina, S.C.
MEXICO CITY
Gabriel Mancera 1041
Col. del Valle
México
D.F., 03100
Mexico
Telephone:
Facsimile:
Website:
+52 (55) 3687-2700
+52 (55) 5575-7008
www.oma.com.mx
Martín Felipe Domínguez Pulido
Miguel Ángel Orozco Medina
Víctor Manuel Rodriguez Arias
Eduardo Pérez Armienta
Ismael González Aceves
Noel Huerta Hernández
Juan Gerardo Martínez Santillán
International Tax:
Miguel Ángel Orozco Medina
maorozco@oma.com.mx
Eduardo Pérez Armienta
eperez@oma.com.mx
Gabriel Montiel, Olmedo y Cía., S.C.
PUEBLA
Calle 7 Sur Núm. 4503 Altos
Col. Gabriel Pastor
Puebla
Pue. 72420
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (222) 237-8544
+52 (222) 868-5988
gabrielmontielm@yahoo.com.mx
www.gmoconsulting.com
Gabriel Montiel Morales
(Managing Partner)
Genaro Vergara Ruíz
and Tax:
110
Azucena Montiel Morales
Gabriel Montiel Morales
MEXICO (CONTINUED)
GMT-6/7
Juan Antonio Cedillo y Cía., S.C.
MONTERREY
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
SALTILLO
M
Nayarit 956-C
Col. República Ote.
Saltillo
Coah., 25280
Mexico
Telephone:
Facsimile:
E-mail:
+52 (844) 416-2990
+52 (844) 416-2031
jacsalt@prodigy.net.mx
Mario Eloy Gutiérrez Castillo
(Partner in Charge)
PIEDRAS NEGRAS
Juárez 113 Ote.
Zona Centro
Piedras Negras
Coah., 26000
Mexico
Telephone:
Facsimile:
E-mail:
+52 (878) 782-5090/3312
+52 (878) 782-4100
05jacr@prodigy.net.mx
Sergio Montes Cárdenas (Partner
in Charge)
111
MEXICO (CONTINUED)
GMT-6/7
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
and Tax:
Carlos De los Santos Anaya
msantosa@msc.com.mx
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)
MONACO
GMT+1
Moore Stephens Services S.A.M.
MONACO
L’Estoril
Bloc C
31, Avenue Princesse Grace
Monte Carlo
MC98000
Monaco
Telephone:
Facsimile:
E-mail:
Website:
Phillip A. Evans
Patricia Osborne
International Tax:
112
+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
Phillip A. Evans
phillip.evans@moorestephens-mc.com
MOROCCO
GMT
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
Kouds Bernossi
and Tax:
Abdellatif Bernossi
Moore Stephens Casablanca
CASABLANCA
34, Rue d’Azilal
Casablanca
Morocco
Telephone:
Facsimile:
E-mail:
M
N
+212 (5) 22 30 09 80
+212 (5) 22 30 72 89
tcherradi@menara.ma
Tajeddine Cherradi
Tajeddine Cherradi
tcherradi@menara.ma
NETHERLANDS
GMT+1
Moore Stephens MSN B.V.
Registeraccountants and Taxlawyers
AMSTERDAM - AIRPORT
Aalsmeerderweg 600-602
1437 EJ Rozenburg
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
International Tax:
Robert C.W. van Loo
Robert C.W. van Loo
r.vanloo@moorestephens.nl
113
NETHERLANDS (CONTINUED)
GMT+1
AMSTERDAM - CITY
Johannes Vermeerstraat 43
1071 DL Amsterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (20) 6584680
+31 (20) 6533555
International Tax:
Robert C.W. van Loo
Robert C.W. van Loo
MIJDRECHT - AMSTERDAM AREA
Mailing Address
P.O. Box 156
3640 AD Mijdrecht
The Netherlands
Communicatieweg 3
3641 SG Mijdrecht
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (297) 519400
+31 (297) 519444
j.vanschie@moorestephens.nl
Robert C.W. van Loo
International Tax:
Jan Th. M. van Schie
Jan Th. M. van Schie
Robert C.W. van Loo
Covering the ‘Utrecht’ area
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
Huub Mullenders
huubmullenders@wvdb.nl
William de Wijs
williamdewijs@wvdb.nl
Paul de Bie
pauldebie@wvdb.nl
Mark Geerets
markgeerets@wvdb.nl
International Tax:
International Tax:
114
GMT+1
ROSMALEN / DEN BOSCH
Burgemeester Burgerslaan 42
5245 NH Rosmalen
The Netherlands
Mailing Address
P.O. Box 402
5240 WB Rosmalen
The Netherlands
Telephone:
Facsimile:
+31 (73) 5287777
+31 (73) 5287788
Huub Mullenders
William de Wijs
Paul de Bie
pauldebie@wvdb.nl
Mark Geerets
markgeerets@wvdb.nl
International Tax:
International Tax:
TILBURG
Saal van Zwanenbergweg 3
5026 RM Tilburg
The Netherlands
Telephone:
Facsimile:
+31 (13) 58009595
+31 (13) 58009596
Huub Mullenders
William de Wijs
Paul de Bie
pauldebie@wvdb.nl
Mark Geerets
markgeerets@wvdb.nl
International Tax:
International Tax:
Mailing Address
P.O. Box 505
5240 WB Tillburg
The Netherlands
115
N
GMT+1
Moore Stephens Rotterdam B.V.
Part of DRV Accountants en Belastingadviseurs
ROTTERDAM
Mailing Address
P.O. Box 8541
3009 AM Rotterdam
The Netherlands
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
Richard den Bouw
Gerben Maarleveld
International Tax:
+31 (10) 421 1589
+31 (10) 421 0350
info@moorestephensrotterdam.nl
www.moorestephensrotterdam.nl
Loek Vergeer
Richard den Bouw
r.den.bouw@drv.nl
Gerben Maarleveld
g.maarleveld@moorestephensrotterdam.nl
Offices also in Bergen op Zoom, Breda, Goes, Hellevoetsluis,
Middelburg, Oud-Beijerland, Roosendaal, Rotterdam, Sliedrecht,
Terneuzen and Zierikzee
BREDA - SOUTH WEST AREA
Mailing Address
P.O. Box 5678
4801 EB Breda
The Netherlands
Cosunpark 20
4814 ND Breda
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (76) 5233033
+31 (76) 5233030
breda@drv.nl
www.drv.nl
Frank van den Broek
GOES - PORT OF VLISSINGEN AREA
Mailing Address
P.O. Box 117
4460 AC Goes
The Netherlands
Stationspark 51
4462 DZ Goes
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
Manfred Zurhorst
116
+31 (113) 200 900
+31 (113) 221 941
goes@drv.nl
www.drv.nl
GMT+1
DRV Corporate Finance B.V.
ROTTERDAM
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (0)10 251 8087
+31 (0)10 421 0350
m.du.pre@drvcf.nl
www.drvcf.nl
Marco du Pré
Corporate Finance
Advisor:
Marco du Pré
m.du.pre@drvcf.nl
Marco du Pré
m.du.pre@drvcf.nl
Moore Stephens Meeuwsen Ten Hoopen B.V.
ALMERE
Mailing Address
P.O. Box 2179
8203 AD Leylstad
The Netherlands
Spoordreef 25-27
1315 GK Almere
The Netherlands
Telephone:
Facsimile:
Website:
Aswin Frenay
Holger Buch
International Tax:
+31 (0)320 232 435
+31 (0)320 221 808
www.mth.nl
Otto Brands
Holger Buch
h.buch@mth.nl
Ronald van den Brink
r.vanden.brink@mth.nl
Offices in Almere, Amersfoort/Hoevelaken, Assen, Baarn, Barneveld,
Bussum, Emmeloord, Epe, Heerde, Hilversum, Lelystad, Meppel,
Putten, Steenwijk, Veenendaal and Zeist.
AMERSFOORT / HOEVELAKEN - CENTRAL AREA
P.O. Box 651
3800 AR Amersfoort
The Netherlands
Telephone:
Facsimile:
Website:
Carel van Eijs
+31 (0)33 258 0330
+31 (0)33 258 0833
www.mth.nl
Ronald van den Brink
117
N
GMT+1
BUSSUM - AMSTERDAM AREA
Bussummergrindweg 1
1406 NZ Bussum
The Netherlands
Telephone:
Facsimile:
Website:
+31 (0)35 69 14 676
+31 (0)35 69 35 996
www.mth.nl
Sjoerd Riedstra
Eduard van den Bout
MEPPEL - NORTHERN AREA
Blankensteijn 260
7943 PG Meppel
The Netherlands
Telephone:
Facsimile:
Website:
+31 (0)522 232 435
+31 (0)522 262 606
www.mth.nl
Peter E. Houtkamp
Olaf ten Hoopen
Meeuwsen Ten Hoopen Corporate Finance B.V.
BAARN
Lt Gen van Heutszlaan 10
3743 JN Baarn
The Netherlands.
Telephone:
Facsimile:
Website:
+31 (0)35 526 2264
+31 (0)35 524 0949
www.mth.nl
Erik-Jan Hennis
Erik-Jan Hennis
ej.hennis@mth.nl
NETHERLANDS ANTILLES
GMT-4
CURAÇAO
International Trade Center
Pareraweg 45
P.O. Box 4914
Curaçao
Netherlands Antilles
Telephone:
Facsimile:
Huub Mullenders
International Tax:
+599 94343500
+599 94343533
Paul de Bie
Huub Mullenders
Paul de Bie
pauldebie@wvdb.nl
Contact should be made through Moore Stephens Witlox N.V. in the
Netherlands.
118
NEW ZEALAND
GMT+12
Markhams Auckland
AUCKLAND
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
John Teague
Tarsha Hazleman
Rob Hargrave (Associate)
Jess Gilmour
Atul Mehta
Sam Bassett
Craig Hemphill
Kiran Bhikha
Dennis Munn
International Tax:
Mailing Address
PO Box 2194
Auckland 1140
New Zealand
Atul Mehta
atul.mehta@markhams.co.nz
Sam Bassett
sam.bassett@markhams.co.nz
Markhams Christchurch Limited
CHRISTCHURCH
Mailing Address
PO Box 13 104
Christchurch 8141
New Zealand
116 Marshland Road
Shirley
Christchurch 8061
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
N
+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
119
NEW ZEALAND (CONTINUED)
GMT+12
Markhams Clarke Craw Limited
DUNEDIN
2 Clark Street
Dunedin 9016
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
PO Box 919
Dunedin 9054
New Zealand
+64 (3) 477 0032
+64 (3) 477 0098
clarkecraw@markhams.co.nz
www.markhams.co.nz
Barry Clarke (Consultant)
Daniel Piebenga (Associate)
Mark Dalloway (Associate)
David Russell
Barry O’Donnell
Gavin Craw
Denise Gow
and Tax:
David Russell
david.russell@markhams.co.nz
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:
+64 6 873 0355
+64 6 876 0478
hb@markhams.co.nz
www.markhams.co.nz
Dan Druzianic
Gwen Rurawhe
International Tax:
Hamish Pringle
Barry Rosenberg
Dan Druzianic
dan.druzianic@markhams.co.nz
Gwen Rurawhe
gwen.rurawhe@markhams.co.nz
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:
Russell Stewart
Sharon Parker
and Tax:
120
+64 (6) 377 4139
+64 (6) 378 8260
mstn@markhams.co.nz
www.markhams.co.nz
Alistair McLennan
Mike Flower
Russell Stewart
russell.stewart@markhams.co.nz
NEW ZEALAND (CONTINUED)
GMT+12
Markhams Wanganui Limited
WANGANUI
249 Wicksteed Street
Wanganui 4500
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
PO Box 4088
Wanganui 4541
New Zealand
+64 (6) 349 0888
+64 (6) 349 0879
wg@markhams.co.nz
www.markhams.co.nz
Warwyck Dewe
Jeff Whitlock
and Tax:
Nicola Gibbons
James Bowen (Associate)
Jeff Whitlock
jeff.whitlock@markhams.co.nz
Markhams Wellington
WELLINGTON
Mailing Address
PO Box 2399
Wellington 4875
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:
Peter Smith
Bruce Stormer
bruce.stormer@markhams.co.nz
Markhams Miller Dean Audit
WELLINGTON
Mailing Address
PO Box 24324,
Manners Street
Wellington 6142
New Zealand
Level 5, 203-209 Willis Street,
Wellington 6011
New Zealand
Telephone:
Facsimile:
E-mail:
Peter Smith
+64 (4) 910 1093
+64 (4) 384 3381
audit@mmda.co.nz
John Little
Peter Smith
peter.smith@markhams.co.nz
121
N
NICARAGUA
GMT-6
Moore Stephens NC & A
MANAGUA
Marseillaise 1c Sur
2c Este Casa 351
Los Robles
Managua
Nicaragua
Telephone:
Facsimile:
E-mail:
+505 2278-1921 / 2270-9708
+505 2278-1921
fncruzp@ibw.com.ni
F. Noel Cruz
Julio C. Fonseca
International Tax:
Mayela C. Cruz
F. Noel Cruz
fncruzp@ibw.com.ni
Mayela C. Cruz
mayela.cruz.gonzalez@gmail.com
Julio C. Fonseca
ramos18_95@yahoo.es
NORWAY
GMT+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:
Kåre Kjøllesdal
kk@moorestephens.no
With offices in Oslo and Trondheim
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
Halvor Olsen
ho@moorestephens.no
Torhild Søberg (Oslo, Profero Revisjon DA)
ts@proferorevisjon.no
122
NORWAY (CONTINUED)
GMT+1
Veel Karlsen & Co ANS
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
vk@veelkarlsen.no
www.veelkarlsen.no
Kåre Kjøllesdal
Jan Gudevold
and Tax:
Bjørn M. Naustheller
Kåre Kjøllesdal
kk@moorestephens.no
Profero Revisjon DA
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
post@proferorevisjon.no
Lill Ann Monge
N
O
Torhild Søberg
Lill Ann Monge
lam@proferorevisjon.no
OMAN
GMT+4
Moore Stephens
MUSCAT
Courier Address:
Bank Melli Iran Building
2nd Floor, Office nos 201, 202
and 204
CBD South
Sultanate of Oman
Telephone:
Facsimile:
E-mail:
Mailing Address
P.O. Box 933
Ruwi
Postal Code 112
Sultanate of Oman
+968 2481 2041
+968 2481 2043
stephens@omantel.net.om
John Adcock
and Tax:
John Adcock
123
PAKISTAN
GMT+5
Shekha & Mufti
KARACHI
253-C
P.E.C.H.S, Block 6
Off Shahrah-e-Faisal
Karachi
Pakistan
Telephone:
Facsimile:
E-mail:
Website:
+92 21 34392484/34392485/34386730
+92 21 34544766
info@shekhamufti.com
www.shekhamufti.com
Jawwad Shekha
Adnan Mufti FCA
International Tax:
Zafar Ahmad
Majeed Uddin Khan
Adnan Mufti FCA
adnan.mufti@shekhamufti.com
Zafar Ahmad
zafar.ahmad@shekhamufti.com
Moore Stephens IFI (Private) Limited
ISLAMABAD
PANAMA
GMT-5
Moore Stephens (Panama) S.A.
PANAMA CITY
St. Georges Bank Building
1st Floor
50 Street
Panama City
Rep. of Panama
Telephone:
Facsimile:
E-mail:
Website:
Julio David Cruz
Aristides Batista
and Tax:
124
Mailing Address
P.O. Box 0832-00956
Zone 10
Panama City
Rep. of Panama
+507 366 4600
+507 265 7783
ms@moorestephens.com.pa
http://www.moorestephens-centroamerica.
com/panama/panama.html
José Eduardo Alvarez
Aristides Batista
arbatista@moorestephens.com.pa
PAPUA NEW GUINEA
GMT+10
Moore Stephens IFI Limited
PORT MORESBY
Paul Stockton
PARAGUAY
GMT-4
PERU
GMT-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
Guillermo Colchado Rodriguez
P
+51 (1) 208 1720
+51 (1) 208 1731
vcrvizcarra@moorestephensperu.com
www.moorestephensperu.com
Justo Manrique Aragón
Guillermo Devoto Gagliardi
Erick Aguirre Huamaní
Jaime Vizcarra Moscoso
jvizcarra@moorestephensperu.com
Justo Manrique Aragón
jmanrique@moorestephensperu.com
125
PHILIPPINES
GMT+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
POLAND
GMT+1
Moore Stephens Polska Sp. z o.o.
National Umbrella
WARSAW
ul. Sienna 82
00-815 Warsaw
Poland
Website:
www.moorestephens.pl
Iga Kwaśny
i.kwasny@msca.pl
Jarosław Krynicki
j.krynicki@moorestephens.gda.pl
Julian Romaniuk
julian.romaniuk@ms.dgaaudyt.pl
Gdańsk
Poznań
Moore Stephens
Trzemżalski, Krynicki i Partnerzy
Kancelaria Biegłych Rewidentów Sp. z o.o.
GDAŃSK
ul. Rogaczewskiego 9/19
80-804 Gdańsk
Poland
Telephone:
Facsimile:
E-mail:
Website:
Jarosław Krynicki
International Tax:
126
+48 58 300 98 00
+48 58 300 98 04
sekretariat@moorestephens.gda.pl
www.moorestephens.gda.pl
Jerzy Trzemżalski
Jarosław Krynicki
Maciej Trzemżalski
m.trzemzalski@moorestephens.gda.pl
Wojciech Kotłowski
w.kotlowski@moorestephens.gda.pl
POLAND (CONTINUED)
GMT+1
DGA Audyt Sp. z o.o.
POZNAŃ
ul. Towarowa 35
61-896 Poznań
Poland
Telephone:
Facsimile:
E-mail:
Website:
+48 (0) 61 859 59 20
+48 (0) 61 859 59 21
audyt@dga.poznan.pl
www.audyt.dga.pl
Ewelina Walinciak
Tomasz Nowak
Julian Romaniuk
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
Marek Matysiak
Rafał Siarkiewicz
Janusz Białecki
Marcin Kida
Iga Kwaśny
and Tax:
P
Iga Kwaśny
i.kwasny@msca.pl
PORTUGAL
GMT
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:
António Monteiro
João Lopes da Silva
International Tax:
+351 (21) 847 1933/1934
+351 (21) 847 1932
postmaster@moorestephens.pt
www.moorestephens.pt
Teresa Henriques
Patricia Monteiro
António Monteiro
antonio.monteiro@moorestephens.pt
João Lopes da Silva
lopes.silva@moorestephens.pt
127
PORTUGAL (CONTINUED)
GMT
OPORTO
Rua João de Deus N° 6-6°
4100-456 Porto
Portugal
Telephone:
Facsimile:
E-mail:
Website:
+351 (22) 600 72 84
+351 (22) 600 72 85
moorestephens@netcabo.pt
António Soares
Fernando Rente
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
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.agmmadeira@mail.telepac.pt
Antonio Salvador Abreu
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
QATAR
GMT+3
Moore Stephens Services (Qatar) LLC
QATAR FINANCE CENTRE, DOHA
QFC Tower 1, 7th Floor
Suite 701
P.O. Box 22309
Doha
Qatar
Telephone:
Facsimile:
E-mail:
Website:
Phillip A. Evans
and Tax:
128
+974 4496 7951
+974 4496 7961
msq@moorestephens-qatar.com
www.moorestephens-qatar.com
Patricia Osborne
Phillip A. Evans
phillip.evans@moorestephens-qatar.com
ROMANIA
GMT+2
SC 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
RUSSIAN FEDERATION
GMT+2/12
OOO Moore Stephens
Moore Stephens Moscow Limited
MOSCOW
P
Q
R
4th Floor
38 Stremyanny Pereulok
Moscow 115054
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 544 1133
+7 (495) 544 1134
moscow@moorestephens.ru
www.moorestephens.ru
Gavin Stoddart
Elena Tikhnenko
Nadezhda Naumchik
Steven Andrew Davies
Alexander Martinovich
Svetlana Snegireva
svetlana.snegireva@moorestephens.ru
Nadezhda Naumchik
nadezhda.naumchik@moorestephens.vl.ru
International Tax:
(See also Moore Stephens CIS Limited in London, UK)
129
RUSSIAN FEDERATION (CONTINUED)
GMT+2/12
NP Consult
MOSCOW
14, Dukhovskoy Lane
Moscow 115191
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 952 1041/958 3877
+7 (495) 954 4408/954 3180
npg@npg.ru
www.npg.ru
Ilya O. Livkin
Svetlana A. Pivovarova
Alexander A. Nesterov
Vladimir Y. Skobarev
Vladimir Y. Skobarev
skobarev@npg.ru
Svetlana A. Pivovarova
sap@npg.ru
OOO Moore Stephens
NOVOSIBIRSK
Office 303
7 Kamenskaya Str
Doubletree Business Centre
Novosibirsk 630099
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (383) 362 1062
+7 (383) 362 1462
novosibirsk@moorestephens.ru
Martin Rix
Martin Rix
martin.rix@moorestephens.ru
OOO Moore Stephens
Moore Stephens St. Petersburg Limited
ST. PETERSBURG
Business Centre Mont Blanc,
Office 204
Bolshoi Sampsonievskiy pr. 4-6,
Bldg. A
St. Petersburg 194044
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
PO Box 401
St. Petersburg 197046
Russian Federation
+7 (812) 332 2851
+7 (812) 332 1488
st.petersburg@moorestephens.ru
Gavin Stoddart
Gavin Stoddart (London, UK)
gavin.stoddart@moorestephens.com
130
GMT+2/12
OOO Moore Stephens
Moore Stephens Sakhalin Limited
SAKHALIN
119A Prospect Mira, 4th Floor
Yuzhno-Sakhalinsk 693007
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (4242) 727 326
+7 (4242) 727 021
office@moorestephens.snc.ru
Paul Sprague
Paul Sprague
paul.sprague@moorestephens.ru
Martin Rix
OOO Moore Stephens
Moore Stephens Vladivostok Limited
VLADIVOSTOK
18a Verkhneportovaya St.
Vladivostok 690003
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Sergey Lavsky
Tatiana Pavlova
International Tax Personal & Corporate:
+7 (423) 2 414 554
+7 (423) 2 414 554
office@moorestephens.vl.ru
R
Nadezhda Naumchik
Sergey Lavsky
sergey.lavsky@moorestephens.vl.ru
Tatiana Pavlova
tatiana.pavlova@moorestephens.vl.ru
Nadezhda Naumchik
nadezhda.naumchik@moorestephens.vl.ru
131
SAUDI ARABIA
GMT+3
El Sayed El Ayouty & Co.
JEDDAH
Mailing Address
P.O. Box 780
Jeddah 21421
Saudi Arabia
Building No. 22
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 (2) 6693478/6605909/6658711/6654041
+966 (2) 6602432
jeddah@elayouty.com
www.elayouty.com
International Tax:
International Tax:
El Gazim Rizgalla Abu El Gasim
jeddah@elayouty.com
Abdul Rahman Yaqoub Massawa
amassawa@elayouty.com
RIYADH
Mailing Address
P.O. Box 489
Riyadh 11411
Saudi Arabia
Airport Road – Behind S.I.D.F.
Officers District
Riyadh 11411
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (1) 476 1696 (6 lines)
+966 (1) 476 6559
riyadh@elayouty.com
www.elayouty.com
Salah El Ayouty
Taher El Ayouty
Taher El Ayouty
m_taher@elayouty.com
AL-KHOBAR
Mailing Address
P.O. Box 200
Al-Khobar 31952
Saudi Arabia
Bandaria Dist.
Dammam Highway
Al-Khobar 31952
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (3) 882 2193
+966 (3) 882 1973
alkhobar@elayouty.com
www.elayouty.com
Hassan Rajab
ragab@elayouty.com
Tayyeb Farooqui
tayyeb@elayouty.com
132
SERBIA
GMT+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 Aléksic
Jelena Beljkas
beljkas@revizija.co.rs
Offices also in Novi Sad, Nis and Zrenjanin
SEYCHELLES
GMT+4
Pool & Patel
VICTORIA
Maison La Roserie
P.O. Box 117
Victoria
Mahe
Seychelles
Telephone:
Facsimile:
E-mail:
Bernard Pool
Suketu Patel
International Tax:
+248 323201
+248 323518
pnp@seychelles.net
S
Gemma Roberts
Suketu Patel
spatel@pnp.sc
Bernard Pool
bpool@pnp.sc
133
SINGAPORE
GMT+8
Moore Stephens LLP
SINGAPORE
10 Anson Road #29-15
International Plaza
Singapore 079903
Singapore
Telephone:
Facsimile:
E-mail:
Website:
+65 6221 3771
+65 6221 3815
email@moorestephens.com.sg
www.moorestephens.com.sg
Neo Keng Jin
Willy Ng
Chay Yiowmin
Lao Mei Leng
Mick Aw
Chris Johnson
Gerry Vetuz
Lim Peng Huat
International Tax:
Mick Aw
mickaw@moorestephens.com.sg
Lim Peng Huat
phlim@complete-corp.com.sg
SLOVAKIA
GMT+1
BDR, spol. s r.o.
BRATISLAVA
Černyševského 26
851 01
Bratislava
Slovakia
Telephone:
Facsimile:
E-mail:
Website:
+421 (0) 48 470 00 41
+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
Office also in Liptovsky Mikulas
134
SLOVAKIA (CONTINUED)
GMT+1
BDR, spol. s r.o.
BANSKÁ BYSTRICA
M. M. Hodžu 3
974 01
Banská Bystrica
Slovakia
Telephone:
Facsimile:
E-mail:
Website:
Viera Babjaková
Dagmar Mihálová
Mária Dubielová
International Tax:
+421 (0) 48 470 00 41
+421 (0) 48 415 31 17
bdr@bdrbb.sk
www.bdrbb.sk
Alžbeta Chromčíková
Eva Reguliová
Ivan Kiňo
Martin Kiňo
SOUTH AFRICA
GMT+2
Moore Stephens South Africa (Pty) Ltd.
CAPE TOWN
Mailing Address
P.O. Box 1955
Cape Town 8000
South Africa
The Gateway
3rd and 4th Floor
Century Way
Century City 7441
Cape Town
South Africa
Telephone:
Facsimile:
E-mail:
Website:
S
+27 (0)21 525 8600
+27 (0)21 525 8601
postmaster@moorestephens.co.za
www.moorestephens.co.za
Charles Reid
creid@dbn.moorestephens.co.za
Margie Alt
margiea@ctn.moorestephens.co.za
Chairman, Durban
South African Coordinator
135
SOUTH AFRICA (CONTINUED)
GMT+2
Moore Stephens BKV INC.
CAPE TOWN
The Gateway
3rd and 4th Floor
Century Way
Century City 7441
Cape Town
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Chris Bush
Dale Kohlberg
Andrew Pitt
International Tax:
Mailing Address
P.O. Box 1955
Cape Town 8000
South Africa
+27 (0)21 525 8600
+27 (0)21 525 8601
postmaster@moorestephens.co.za
Adéle Smit
Johan Vermeulen
Andrew Pitt
andrewp@ctn.moorestephens.co.za
Dale Kohlberg
dalek@ctn.moorestephens.co.za
Moore Stephens CJL
DURBAN
5th Floor
The Spinnaker
Albert Terrace
Durban, 4001
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Charles Reid
Rod Templar
Tarryn Wright
International Tax:
136
Mailing Address
P.O. Box 11800
Marine Parade, 4056
South Africa
+27 (0) 31 332 8622
+27 (0) 31 332 1828
cjl@dbn.moorestephens.co.za
Hans Hillermann
Jochen Faber
Charles Reid
Janine Bamber
jbamber@dbn.moorestephens.co.za
GMT+2
Moore Stephens PDB INC.
EAST LONDON
Mailing Address
PO Box 1715
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:
Wynand du Plessis
Johan Pretorius
johan@el.moorestephens.co.za
Moore Stephens FRRS Inc
EAST RAND
Mailing Address
PO Box 663
Benoni 1500
South Africa
Moore Stephens House
No 6 Lakeside Place
Kleinfontein Lake
Benoni 1501
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Leonard Roberts
Ettiene Rossouw
International Tax:
+27 11 421 8374
+27 11 421 5777
info@frrs.moorestephens.co.za
Anton Ferreira
Reinier Stoltz
S
Leonard Roberts
leonardr@frrs.moorestephens.co.za
Reinier Stoltz
reiniers@frrs.moorestephens.co.za
Moore Stephens WK Incorporated
HUMANSDORP
54 Voortrekker Road
Humansdorp 6300
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Bunty Vlok
George Melville
International Tax:
Mailing Address
P.O. Box 271
Humansdorp 6300
South Africa
+27 (0) 42 295 1107
+27 (0) 42 291 0031
wk@hd.moorestephens.co.za
Jo Viviers
Salomien de Klerk
Bunty Vlok
bvlok@hd.moorestephens.co.za
George Melville
gmelville@hd.moorestephens.co.za
137
GMT+2
JEFFREYS BAY
15 Oosterland Street
Jeffreys Bay 6330
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
PO Box 1635
Jeffreys Bay 6330
South Africa
+27 (0) 42 293 4010
+27 (0) 42 293 4022
wk@hd.moorestephens.co.za
Bunty Vlok
George Melville
International Tax:
Jo Viviers
Salomien de Klerk
Bunty Vlok
George Melville
Moore Stephens RB
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
International Tax:
+27 (0) 33 347 0220
+27 (0) 33 347 0223
info@pmb.moorestephens.co.za
Johan Riekert
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:
Tommy van der Mescht
Louw Slabbert
138
+27 (0) 41 365 3521
+27 (0) 41 365 2351
wk@pe.moorestephens.co.za
George Friend
George Friend
gfriend@pe.moorestephens.co.za
GMT+2
Moore Stephens B&W
PRETORIA
Mailing Address
P O Box 35847
Menlo Park
0102
South Africa
1st Floor
321 Alpine Way
Lynnwood 0081
Pretoria
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)12 348 7003
+27 (0)12 348 7090
info@pta.moorestephens.co.za
Adolf Prinsloo
Pierre van Zyl
Andrew Bennie
Johan Pretorius
Michael P. Wilson
Adolf Prinsloo
adolfp@pta.moorestephens.co.za
Moore Stephens VDA INC
STELLENBOSCH
Moore Stephens VDA Building
24 Techno Avenue
Technopark
Stellenbosch, 7600
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Izak du Plessis
Margeaux Stofberg
SOUTH KOREA
Mailing Address
P.O. Box 12246
Die Boord 7613
South Africa
+27 (0) 21 880 1718
+27 (0) 21 880 1425
info@stb.moorestephens.co.za
S
Pieter-Louw van der Ahee
George du Preez
Pieter-Louw van der Ahee
pieter@stb.moorestephens.co.za
GMT+9
See Korea
139
SPAIN
GMT+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
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
Fernando Fernández (Chairman)
Cayetano López (Secretary)
José María Del Cid
Joaquín Fanjul
Cindy Glasby
Mariano González
Manuel Julve
Joan Siurana
Francisco Rios
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:
Joan Siurana
Jorge Blanquer
Pere Saumoy
140
+34 93 434 40 40
+34 93 434 40 41
www.moorestephens-addveris.es
Josep Ribó
Higini Baiges
Jorge Blanquer
SPAIN (CONTINUED)
GMT+1
Moore Stephens AMS, S.L.
BILBAO
Gardoki
9 pral. izqda
48008 Bilbao
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 94 443 66 00
+34 94 410 38 79
ams@grupoams.com
Javier Arzuaga (Partner in
Charge)
Fernando Vicente
Javier Angulo
Alfonso Gómez
Francisco José Espinosa Barro
Begoña Méndez
Ignacio Barturen
Daniel Gago Peromingo
José Mª Gómez
LOGROÑO
Avda. Portugal
2, 3° izda
26001 Logroño
Spain
Telephone:
Facsimile:
+34 94 122 03 00
+34 94 120 70 16
Begoña Méndez
Ignacio Barturen
José Mª Gómez
Fernando Vicente
Javier Angulo
Alfonso Gómez
S
VITORIA
Jose Joaquin Landázuri
15-1°-izda
01008 Vitoria
Alava
Spain
Telephone:
Facsimile:
José Mª Gómez
Fernando Vicente
Javier Angulo
Alfonso Gómez
+34 94 513 09 19
+34 94 514 27 79
Begoña Méndez
Ignacio Barturen
141
SPAIN (CONTINUED)
GMT+1
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 SP SL
MARBELLA
Marqués del Duero, 76
3ªD – 29670
San Pedro Alcántara
Marbella
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 952 799 413
+34 952 782 794
cindyglasby@moorestephenssp.es
www.moorestephenssp.es
Cindy Glasby
Carlos Cabrera Blanco
Cindy Glasby
Moore Stephens Fidelitas Auditores, S.L.
OVIEDO
Alonso Quintanilla, 3, 2° H
Apartado N°.1240
33002 Oviedo
Spain
Telephone:
Facsimile:
E-mail:
Website:
Joaquín Fanjul
Antonio Alonso Sanz
Sandra Alonso Díaz
142
+34 985 22 75 15
+34 985 22 00 81
auditores@moorestephens-fidelitas.com
www.moorestephens-fidelitas.com
Mariano González
José Luis Canteli Díaz
SPAIN (CONTINUED)
GMT+1
Moore Stephens JMC, S.L.
SEVILLA
Federico Sánchez Bedoya, 7-5°H
41001 Sevilla
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 95 421 37 72
+34 95 421 02 85
josemariadelcid@moorestephensjmc.com
Salvador Picossi Ramírez
Francisco Vega García
Felipe Rivera Porras
José María Del Cid
Fernando Adriaensens
José Urraca García
Jesús Hernández Gil
Offices also in Malaga and Granada
Moore Stephens Ibergrup, S.L.
VALENCIA
Poeta Querol Nº 9-1ª
46002 Valencia
Spain
Telephone:
Facsimile:
E-mail:
Website:
Francisco Rios
Pablo Acha
Cesar Gregori
Francisco J. Calvet
Javier Calvet Sancho
+34 96 384 31 61
+34 96 385 13 26
administracion@moorestephensibergrup.es
www.moorestephensibergrup.es
Celestino Aparicio
Nicolás Pérez Haba
Carlos Hernández de Alba
Arantza Giner Inchausti
Manuel Morales López
S
Moore Stephens AFJ Auditores, S.L.
VALLADOLID
Barbecho
29 (Huerta del Rey)
47014 Valladolid
Spain
Telephone:
Facsimile:
E-mail:
Website:
Mariano González
Roberto Gutierrez
+34 983 361 771
+34 983 359 985
m.gonzalez@moorestephensafj.com
http://www.magna.es
Joaquín Fanjul
143
SPAIN (CONTINUED)
GMT+1
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
http://www.arasociados.com/LombayPinilla/
José Luis Valero
Andrés Fuertes
Pedro Lomba
Mª Pilar Pinilla
Manuel Julve
SRI LANKA
GMT+5.5
SWEDEN
GMT+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
Flemming Nilausen
flemming.nilausen@moorestephens.se
Carl Magnus Kollberg
cmk@moorestephens.se
International Tax:
Offices in Gothenburg and Uddevalla
144
SWEDEN (CONTINUED)
GMT+1
Moore Stephens Ranby AB
GOTHENBURG
Första Långgatan 30
SE-400 32 Gothenburg
Sweden
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
Box 31028
SE-400 32 Gothenburg
Sweden
+46 (0)31 722 42 00
+46 (0)31 722 42 01
info@moorestephens.se
Sven-Inge Karlsson
Johan Lindstrand
Patrik Löwenadler
Reino Svärdh
Agneta Adlercreutz
Bengt-Åke Gellerstedt
Björn Hedström
Jan-Erik Johansson
International Tax:
Niklas Larsson
niklas.larsson@moorestephens.se
Johan Lindstrand
johan.lindstrand@moorestephens.se
Offices in Gothenburg, Kungälv and Stenungsund
Moore Stephens Linköping AB
LINKÖPING
Klostergatan 29
SE-582 23 Linköping
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)13 31 56 80
+46 (0)13 31 22 33
S
Nils Linderfalk
and Tax:
Nils Linderfalk
nils.linderfalk@moorestephens.se
Moore Stephens Malmö AB
MALMÖ
Mailing Address
Box 4051
SE-203 11 Malmö
Sweden
Kattsundsgatan 27
SE-203 11 Malmö
Sweden
Telephone:
Facsimile:
E-mail:
Website:
Patrik Andersson
Lars Norberg
+46 (0)40 102660
+46 (0)40 129150
Johan Kling
Lars Norberg
lars.norberg@moorestephens.se
145
SWEDEN (CONTINUED)
GMT+1
Moore Stephens Allegretto AB
STOCKHOLM
Ringvägen 100
118 60 Stockholm
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)8 644 18 00
+46 (0)8 644 98 99
Sture Eriksson
Lars Erik Engberg
Anders Ericsson
Jan Gustafsson
Sture Eriksson
sture.eriksson@moorestephens.se
SWITZERLAND
GMT+1
Moore Stephens Switzerland Association
GENEVA
Mailing Address
P.O. Box 3359
1211 Geneva 3
Switzerland
65, rue du Rhone
1204 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 22 908 65 65
+41 (0) 22 908 65 55
switzerland@moorestephens.ch
www.moorestephens.ch
Jacques Grossen (Chairman and
Country Co-ordinator)
Graham Paul (Technical Coordinator)
Anton Müller (Treasurer)
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
aarau@moorestephens.ch
www.acklinkeusch.ch
Thomas Acklin
and Tax:
146
Thomas Acklin
thomas.acklin@acklinkeusch.ch
SWITZERLAND (CONTINUED)
GMT+1
Moore Stephens Refidar S.A.
GENEVA
65, rue du Rhone
1204 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Dalmazio Lolli
Marco Moscatelli
Graham Paul
Mailing Address
P.O. Box 3359
1211 Geneva 3
Switzerland
+41 (0) 22 908 65 65
+41 (0) 22 908 65 55
geneva@moorestephens.ch
Jacques Grossen
Alexandre Perrin
Graham Paul
graham.paul@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
S
CRC Cabinet de Révision & Conseil SA
GENEVA
Mailing Address
P.O. Box 3444
1211 Geneva 3
Switzerland
6, place des Eaux-Vives
1211 Geneva 3
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Raj Nair
+41 (0) 22 707 49 50
+41 (0) 22 707 49 58
info@auditcrc.com
www.auditcrc.com
Jean-David Monribot
Raj Nair
rn@auditcrc.com
147
GMT+1
LAUSANNE
5 Rue Marterey
Case postale 6179
1002 Lausanne
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Jacques Grossen
+41 (0) 21 321 81 21
+41 (0) 21 321 81 22
lausanne@moorestephens.ch
Laurent Rigoli
Laurent Rigoli
laurent.rigoli@moorestephens.ch
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:
Samuel Zufferey
and Tax:
+41 (0) 21 349 10 00
+41 (0) 21 349 10 01
lausanne@ilexfidu.ch
www.ilex.ch
Cédric Briand
Samuel Zufferey
szu@ilexfidu.ch
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
Ilex Trust Lugano SA
LUGANO
Via Pioda 12
6901 Lugano
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Andrea Melera
148
+41 (0) 91 911 70 20
+41 (0) 91 911 70 21
lugano@ilex.ch
www.ilex.ch
GMT+1
Fiduciaire Muller et Christe S.A.
NEUCHÂTEL
rue du Temple-Neuf 4
2001 Neuchâtel
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 32 722 19 19
+41 (0) 32 722 19 20
info@fidmc.ch
www.fidmc.ch
Jacques Christe
Damien Schaller
Georges Schneider
Daniele Raffaele
Damien Schaller
dsc@fidmc.ch
Roger Voirol Fiduciaire SA
NEUCHÂTEL
Faubourg de l’Hôpital 19
P.O. Box 2946
2001 Neuchâtel
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 32 724 14 14
+41 (0) 32 724 14 15
info@rvfsa.ch
www.rvfsa.ch
Roger Voirol
Nicolas Voirol
nicolas.voirol@rvfid.ch
S
NYON
1, Place du Marché
Case postale 1347
1260 Nyon 1
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Jacques Grossen
Grégoire Etienne
+41 (0) 22 994 33 80
+41 (0) 22 994 33 88
nyon@moorestephens.ch
Tony Lerch
Jacques Grossen
jacques.grossen@moorestephens.ch
149
GMT+1
Dr. Rietmann & Partner AG
ST GALLEN
Vadianstrasse 44
CH-9001
St Gallen
Switzerland
Telephone:
Facsimile:
E-mail:
+41 (0) 71 221 10 50
+41 (0) 71 221 10 51
info@rietmann-partner.ch
Tsering D. Zora
Michael Schwander
Walter Schwander
Marcel Metzler
Kurt Kränzlin
International Tax:
Tsering D. Zora
tsering.zora@rietmann-partner.ch
Kurt Kränzlin
kurt.kraenzlin@rietmann-partner.ch
Moore Stephens Zürich 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
Beat Schnider
Urs Egger
and Tax:
Hélène Staudt
Beat Schnider
bschnider@ms-zurich.com
Moore Stephens Zug AG
ZUG
Alpenstrasse 15
P. O. Box 4853
CH-6304 Zug
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Anton Müller
Bruno Suter
International Tax:
150
+41 (0) 41 729 42 42
+41 (0) 41 729 42 29
info@mszug.ch
www.mszug.ch
Urs Manetsch
Anton Müller
anton.mueller@mszug.ch
Bruno Suter
bruno.suter@mszug.ch
SYRIA
GMT+2
Moore Stephens
DAMASCUS
A’arnos Tower Building
9th Floor, A’arnos Square
Damascus
Syria
Telephone:
Facsimile:
E-mail:
+963 (11) 441 6692
+963 (11) 441 6693
hussam.hasan@moorestephens-sy.com
Hussam Ed’din Hasan
John Adcock
TAIWAN (ROC)
GMT+8
Tiaoho & Co.
TAIPEI
7F, 53 Nanjing East Road
Section 2
Taipei 10464
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (2) 2562 9889
+886 (2) 2581 5955
service@moorestephens.com.tw
www.moorestephens.com.tw
Gene L. Kuo
Andrea Kuo
Baker Wu
Michael Kao
Gary Wu CPA
International Tax:
S
T
Michael Kao
mike_kao@moorestephens.com.tw
Gary Wu CPA
gary@moorestephens.com.tw
Tiaoho & Co.
KAOHSIUNG
21 F/1
91 Chung Shan 2nd Road
Kaohsiung
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
Jackson C.J. Jwo
Angela Chuang
+886 (7) 332 2003
+886 (7) 335 3691
service07@moorestephens.com.tw
Kevin Chen
151
TAIWAN (ROC) (CONTINUED)
GMT+8
Tiaoho & Co.
TAICHUNG
Golden Enterprize
9 F/1
559 Ming Ch’uan Road
Taichung
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (4) 2206 6932
+886 (4) 2206 0848
msthtc@ms27.hinet.net
Matthew Chang
John Chen
Linny Chen
THAILAND
GMT+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
www.msapl.com
Vilairat Rojnucharin
Chaovana Viwatpanachati
Sevi Viwatpanachati
Pana Viwatpanachati
Suvimol Kittayakiern
and Tax:
and Tax:
and Tax:
Chaovana Viwatpanachati
chaovana.v@pitisevi.com
Sevi Viwatpanachati
pitisevi@cscoms.com
Pana Viwatpanachati
pana_v@pitisevi.com
Moore Stephens Dia Sevi Ltd
BANGKOK
316/32 Sukhumvit 22
Klongtoey
Bangkok 10110
Thailand
Telephone:
Facsimile:
Website:
152
+66 (2) 3325126-9/3115520
+66 (2) 3115567
www.msapl.com
TUNISIA
GMT+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:
Kamel Bouraoui
Jelil Bouraoui
TURKEY
GMT+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
T
Serkan Yilmaz
Fisun Gürtel
Ümmiye Aytaş Kösoğlu
Ahmet Öztamur
Kenan Avci CPA
Burak Onur
Can Kiliçkaya
Idil Mumcuoğlu
Burak Onur
burak.onur@moorestephens.com.tr
Kenan Avci CPA
kenan.avci@moorestephens.com.tr
ANKARA
Mutlukent Mahallesi
Mutluköy Sitesi, 2. Cadde
2. Sokak. No:10
Ümitköy - Ankara
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (312) 235 35 25
+90 (312) 235 35 25
153
TURKEY (CONTINUED)
GMT+2
ORDU
Zaferi Milli Mahallesi
Sitkican Caddesi
No:55 Ordu
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (452) 223 10 23
+90 (452) 223 10 23
UKRAINE
GMT+2
Yakovlev & Partners
KIEV
3rd Floor
Administrative Building G
67 Peremogy Avenue
Kiev
03062
Ukraine
Telephone:
Facsimile:
E-mail:
Website:
+380 (44) 491 82 28 / (50) 800 06 60
+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 29
39/1 Uspenskaya Street
Odessa 65025
Ukraine
Telephone:
Facsimile:
E-mail:
+380 (482) 349335 / (48) 7773672
+380 (48) 7773672
ukraine@moorestephens.com.ua
Pavel Lavsky
Victoriya Maksimova
Elena Tikhnenko
Pavel Lavsky
pavel.lavsky@moorestephens.com.ua
Victoriya Maksimova
victoriya.maksimova
@moorestephens.com.ua
See also Moore Stephens CIS Limited in London, UK.
154
UNITED ARAB EMIRATES
GMT+4
Moore Stephens
DUBAI
Courier Address
Suite M5-A
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
http://www.moorestephens-me.com
Nandakumar Ankarath FCA
Abdul Aziz Abdullah Mohammad
Bukhatir
John Adcock (Dubai and Muscat)
For services in other emirates of U.A.E., contact Dubai office
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
T
U
Moore Stephens
JEBEL ALI
Courier Address
Suite M5-A
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 61429
Jebel Ali Free Zone
Dubai
Telephone:
Facsimile:
E-mail:
+971 (4) 881 7565/811 6809
+971 (4) 881 7626/881 9504
msdubai@eim.ae
155
UNITED ARAB EMIRATES (CONTINUED)
GMT+4
Moore Stephens
SHARJAH
Courier Address
Suite M5-A
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 8537
Sharjah Airport International
Free Zone
Sharjah
Telephone:
Facsimile:
E-mail:
+971 (6) 557 0794/(4) 282 0811
+971 (4) 282 0812
msdubai@eim.ae
156
UNITED KINGDOM
GMT
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
Anton Luck
Stuart Markley
Richard Mason
Richard Greiner
Ian Murphy
Michael Simms
Andrew Gallagher
Matthew Hayes
James Hurrell
Paul Short
Graham Williams
Simon Baylis
Joanne Herniman
Katharine Wolstenholme
David Edison
Damian Mills
Michael Kotsapas
Adrian Brook
Tim West
Tim Woodward
Duncan Gregory
Mark Henderson
Richard Blood
Jacquelyn Kimber
Sarah Hillary
Robert Noye-Allen
Richard Moore
Nicholas Hilton
Julian Wilkinson
Colin Moore
Paul Stockton
Phillip Sykes
Michael Hathorn
Philip Parr
Peter Stewart
David Rolph
Michael Butler
Alan Polling
David Chopping
Andrew Potts
Geoffrey Woodhouse
Lorraine Bay
Valerie Watson
Gill Smith
Patricia Osborne
Jeremy Willmont
Susan Bill
Stephen Humphreys
Charles Lazarevic
Tom Ward
Paul Clark
Steve Durman
Andrew Galli
Simon Gallagher
U
Richard Moore
Philip Parr
philip.parr@moorestephens.com
Gill Smith
gill.smith@moorestephens.com
DX: 15 London/Chancery Lane
157
UNITED KINGDOM (CONTINUED)
Moore Stephens UK Limited
(Executive Office)
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
+44 (0) 20 7651 1334
+44 (0) 20 7248 3408
Alan Bezzant (Executive Director)
Moore Stephens Consulting Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
Colin Moore
Andrew Galli
Paul Latarche
David Fryer
Simon Lamb
+44 (0) 20 7334 9191
+44 (0) 20 7651 1991
www.bintelligent.co.uk
John Stanford
Katharine Wolstenholme
Michael Bruce
David Edison
Moore Stephens Insurance Brokers Limited
LONDON
6 Raleigh House
Admirals Way
Waterside
London, E14 9SN
England
U.K.
Telephone:
Facsimile:
E-mail:
Richard Moore
John Pilsbury
158
+44 (0) 20 7537 4992
+44 (0) 20 7537 3590
enquiries@msib.com
Michael Brecknell
John Baylis
GMT
GMT
Snow Hill Trustees Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
+44 (0) 20 7334 9191
+44 (0) 20 7334 7973
richard.mason@moorestephens.com
Keith Lawrence
John Baylis
Robin Worby
Richard Moore
Colin Moore
Richard Mason
Snow Hill Legal
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
+44 (0) 20 7334 9191
+44 (0) 20 7334 7973
claire.trotel@snowhill-legal.com
Solicitor:
Claire Trotel
Joanne Morgan
joanne.morgan@snowhill-legal.com
Attorney at Law:
Moore Stephens CIS Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
U
+44 (0)20 7334 9191
+44 (0)20 7651 1545
Gavin Stoddart
Elena Tikhnenko
Gavin Stoddart
Elena Tikhnenko (Vladivostok)
elena.tikhnenko@moorestephens.com
DX: 15 London/Chancery Lane
159
GMT
Moore Stephens
BATH
30 Gay Street
Bath
BA1 2PA
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1225 486100
+44 (0) 1225 448198
bath@moorestephens.com
Andrew Vince
Mark Burnett
Robert Branch
Daniel Slocombe
Andrew Vince
andrew.vince@moorestephens.com
Robert Branch
robert.branch@moorestephens.com
Andrew Vince
Moore Stephens Chartered Financial Planners
BATH
23 Gay Street
Bath
BA1 2NS
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1225 788088
+44 (0) 1225 788070
enquiries@moorestephenscfp.com
www.moorestephenscfp.com
Adrian McCabe
David Freke
Huw Powell
Adrian McCabe
adrian.mccabe@moorestephenscfp.com
Moore Stephens
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
160
Nigel Thompson
rpetersg@msca.co.uk
GMT
Moore Stephens LLP
BIRMINGHAM
One Cornwall Street
Birmingham
B3 2DX
Telephone:
Facsimile:
Website:
James Martin
+44 (0) 121 233 2557
+44 (0) 121 200 2558
Arvindar Singh-Sall (Associate)
James Martin
james.martin@moorestephens.com
Moore Stephens LLP
BRISTOL
1-2 Little King Street
Bristol
BS1 4HW
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 117 922 5522
+44 (0) 117 925 7120
steve.ramsbottom@moorestephens.com
Steve Ramsbottom
Moore Stephens LLP
CHATHAM
Victory House
Quayside
Chatham Maritime
Kent, ME4 4QU
Telephone:
Facsimile:
E-mail:
Website:
Simon Paterson
+44 (0) 1634 895100
+44 (0) 1634 895101
simon.paterson@moorestephens.com
U
David Elliott
161
GMT
Moore Stephens (South) LLP
CHICHESTER
City Gates
2-4 Southgate
Chichester
West Sussex
PO19 8DJ
Telephone:
Facsimile:
E-mail:
Website:
Mark Weil
Andrew Henshaw
Mike Wakeford
International Tax:
+44 (0) 1243 531600
+44 (0) 1243 520637
chichester@moorestephens.com
www.moorestephens.co.uk/south
Andrea Wulff FCA
Mike Scott
Graham Francis
Mike Scott
michael.scott@moorestephens.com
Mike Wakeford
mike.wakeford@moorestephens.com
Moore Stephens
COLERAINE
32 Lodge Road
Coleraine
County Londonderry
Northern Ireland
BT52 1NB
Telephone:
Facsimile:
E-mail:
Website:
Trevor Griffith
Steven Lindsay
International Tax:
162
+44 (0) 28 7035 2171
+44 (0) 28 7035 8419
po@msca.co.uk
Nigel Thompson
Trevor Griffith
tgriffith@msca.co.uk
Nigel Thompson
nthompson@msca.co.uk
GMT
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
Philip Walding
Andrew Page
Peter Simons
Gerard Mallaghan
Nicholas Bairstow
Adrian Urquhart
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)
U
Jon Telford
jon.telford@msfs.co.uk
Office also at Peterborough
Moore Stephens
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
www.moorestephens.co.uk/msca.ni
Steven Lindsay
Steven Lindsay
slindsay@msca.co.uk
163
GMT
Moore Stephens
EDINBURGH
Exchange Place 3
Semple Street
Edinburgh
Scotland
EH3 8BL
Telephone:
Facsimile:
E-mail:
Website:
Nick Bennett
Alan Donaldson
Paul Renz
Donald Forsyth
Robert Mackenzie
International Tax:
+44 (0) 131 473 3599
+44 (0) 131 473 3535
edin@moorestephens.com
www.scott-moncrieff.com
Gareth Magee
Gillian Donald
Scott Craig
Chris Brown
Graham Scrimgeour
Gareth Magee
gareth.magee@moorestephens.com
Paul Renz
paul.renz@moorestephens.com
Moore Stephens Enfield Limited
ENFIELD
57 London Road
Enfield
Middlesex
EN2 6SW
Telephone:
Facsimile:
E-mail:
Website:
David Anderson
International Tax:
164
+44 (0) 20 8366 4331
+44 (0) 20 8367 8246
info@moorestephens.com
Robin Worby
David Anderson
david.anderson@moorestephens.com
Robin Worby
robin.worby@moorestephens.com
GMT
Moore Stephens
GLASGOW
Allan House
25 Bothwell Street
Glasgow
Scotland
G2 6NL
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 141 567 4599
+44 (0) 141 567 4535
glas@moorestephens.com
www.scott-moncrieff.com
David Boyd
Bernadette Higgins
Paul Thompson
Gordon Armour
Iain Lee
Stewart MacDonald
Campbell McLundie
International Tax:
Gareth Magee
Paul Renz
Moore Stephens (Guildford) LLP
GUILDFORD
Priory House
Pilgrims Court
Sydenham Road
Guildford
Surrey, GU1 3RX
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1483 538881
+44 (0) 1483 537331
chris.goodwin@moorestephens.com
Chris Goodwin
Lesley Paler
U
Chris Goodwin
ISLE OF WIGHT
9 St John’s Place
Newport
Isle of Wight
PO30 1LH
Telephone:
Facsimile:
E-mail:
Website:
Sue Lucas
Kevin Cooper
International Tax:
+44 (0) 1983 825000
+44 (0) 1983 822933
newport@moorestephens.com
Esme Shakeshaft (Associate)
Peter Warren (Consultant)
Sue Lucas
sue.lucas@moorestephens.com
Mike Wakeford (Chichester)
165
Moore Stephens
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
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
Office also in Widnes
166
+44 (0) 151 703 1080
+44 (0) 151 703 1085
mail@msliverpool.co.uk
Mark Platt
Simon McGain
Keith Miller
keith.miller@msliverpool.co.uk
GMT
GMT
Moore Stephens (North West) LLP
MANCHESTER
6th Floor
Blackfriars House
The Parsonage
Manchester M3 2JA
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 161 832 4281
+44 (0) 161 834 5264
post@msmanchester.co.uk
Keith Miller
Keiron Kelly
Andrew McGain
Brian McGain (Liverpool)
brian.mcgain@msliverpool.co.uk
Moore Stephens M+A Limited
NORWICH
7 The Close
Norwich
NR1 4DJ
Telephone:
Facsimile:
+44 (0) 1603 227620
+44 (0) 1603 227610
Christian Schosland (Regional
Director)
Paul Hollander (Manager)
Moore Stephens
PETERBOROUGH
Rutland House
Minerva Business Park
Lynch Wood
Peterborough PE2 6PZ
Telephone:
Facsimile:
E-mail:
Website:
Dickon Sandbach
Mick Lumsden
Andy Hancock
+44 (0) 1733 397300
+44 (0) 1733 397349
post.peterborough@moorestephens.com
Carolyn Rossiter
Richard Thurlow
Dickon Sandbach
dickon.sandbach@moorestephens.com
Carolyn Rossiter
carolyn.rossiter@moorestephens.com
Denise Watson
denise.watson@moorestephens.com
167
U
GMT
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
International Tax:
Andrew Williams
Peter Richardson (Associate)
Andrew Coldwell
andrew.coldwell@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
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:
Robert Newman
Andrew Stevens
International Tax:
168
+44 (0) 23 8033 0116
+44 (0) 23 8033 8674
southampton@moorestephens.com
Mike Rule
Stuart Datlen
Robert Newman (Salisbury)
robert.newman@moorestephens.com
Peter Richardson (Salisbury)
GMT
Moore Stephens
STOKE ON TRENT
6 Ridge House, Ridgehouse Drive
Festival Park, Stoke on Trent
Staffordshire
ST1 5TL
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1782 201120
+44 (0) 1782 201599
john.clough@moorestephens.com
Neil Dingley
Mark Morris
John Clough
Mustafa Abdulali
David Lynch
John Clough
Moore Stephens LLP
WATFORD
3-5 Rickmansworth Road
Watford
Hertfordshire
WD18 0GX
Telephone:
Facsimile:
E-mail:
Website:
Michael Finch
+44 (0) 1923 236622
+44 (0) 1923 245660
michael.finch@moorestephens.com
David Rolph
UNITED STATES OF AMERICA
GMT-5/10
Moore Stephens North America, Inc
Executive Office
SADDLE BROOK
U
250 Pehle Avenue
Park 80 West, Plaza 2
Suite 200
Saddle Brook
NJ 07663
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Steven Sacks CPA
ssacks@msnainc.org
+1 (201) 291 2660
+1 (201) 368 1944
theteam@msnainc.org
www.msnainc.org
Executive Director
Alexandra DeFelice
Sr Manager - Communications & Program Dev
adefelice@msnainc.org
T: +1 917 338 6047
Amber J. D’Amato
Online Communications Specialist
adamato@msnainc.org
169
UNITED STATES OF AMERICA (CONTINUED)
GMT-5/10
Apple Growth Partners
AKRON
1540 West Market Street
Akron
Ohio 44313
U.S.A.
Telephone:
Facsimile:
Website:
+1 (330) 867-7350
+1 (330) 867-8866
www.applegrowth.com
Randall Misch
Charles F. Mullen
Susan J. Peirce
Christopher M. Smith
James G. Fahey (Chief Operating
Officer)
Marcy Ream (Director of
Marketing)
Stanley L. Apple
Christopher J. Benko
David J. Gaino
Joel Hamsher
Joseph E. Kirgesner
Ivan J. Mahovlic
Michael Markowski
David J. Gaino
dgaino@applegrowth.com
Atkinson & Co. Ltd.
ALBUQUERQUE
Mailing Address
P.O. Box 25246
Albuquerque
New Mexico 87125
U.S.A.
6501 Americas Parkway, NE
Suite 700
Albuquerque
New Mexico 87110
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Stephanie Catasca
Doug Cox
Karen Delle Site
Barbara A. Lewis
Martin E. Mathisen
170
+1 (505) 843-6492
+1 (505) 843-6817
atcohost@atkinsoncpa.com
www.atkinsoncpa.com
Michael A. Mimovich
M. Blake Motl
Henry C. South
Dean Willingham
Henry C. South
hsouth@atkinsoncpa.com
GMT-5/10
Joseph Decosimo and Company, PLLC
ATLANTA
Overlook III – Suite 1100
2859 Paces Ferry Road
Atlanta
Georgia 30339
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (770) 980-9394
+1 (770) 980-9230
jamesjackson@decosimo.com
www.decosimo.com
James S. Jackson
International Tax:
James S. Jackson
William R. Russell (Chattanooga)
billrussell@decosimo.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
Rose Keller
William C. Lankford Jr.
+1 (404) 256-1606
+1 (404) 255-6114
mdowling@mstiller.com
www.mstiller.com
Bruce MacEwen
Gary J. Solomon
Douglas D. Taylor
Carolyn Turnbull
U
Marcus G. Dowling
171
GMT-5/10
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
James T. McNamara
Thomas J. O’Connor
Anthony P. Smeriglio (Managing
Director)
Frank T. Ardito
David J. Keyo
Carol A. Magyar
International Tax:
Anthony P. Smeriglio
aps@gtreilly.com
Carol A. Magyar
cam@gtreilly.com
DiCicco, Gulman & Co LLP
BOSTON
150 Presidential Way
Suite 510
Woburn
Massachusetts 01801
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Laurie J. Austin
Laura K. Barooshian
Cheryl Burke
Leonard N. DiCicco Jr.
Donald A. Greenhalgh
Richard Gulman
International Tax:
172
+1 (781) 937 5300
+1 (781) 937 5100
info@dgccpa.com
www.dgccpa.com
Donna Marr
Steve Minson
Joel Rothenberg
George D. Shaw
David M. Sullivan
Donald J. Troy
Cheryl Burke
cburke@dgccpa.com
Laurie J. Austin
laustin@dgccpa.com
GMT-5/10
BRUNSWICK
1612 Newcastle Street
Suite 200
Brunswick
Georgia 31520
U.S.A.
Telephone:
Facsimile:
Website:
+1 (912) 265-1750
+1 (912) 264-4976
www.mstiller.com
Angela L. Heys
Charles M. Martin
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
and Tax:
Greg Hutchins (Westlake Village)
gregh@hcvt.com
Rea & Associates, Inc.
CAMBRIDGE
U
941 Steubenville Avenue
P.O. Box 820
Cambridge
Ohio 43725-0820
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Maribeth Wright
International Tax:
+1 (740) 432-5658
+1 (740) 432-2049
contactus@reacpa.com
www.reacpa.com
Dan E. Watson
David L. Wolfe (Columbus, Ohio)
dave.wolfe@reacpa.com
Christopher E. Axene (Columbus, Ohio)
chris.axene@reacpa.com
173
GMT-5/10
Blue & Co., LLC
CARMEL
12800 N. Meridian Street
Suite 400
Carmel
Indiana 46032
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Robert A. Abel
Robert C. Ellis
Jerry M. Hammel
Douglas M. Hasler
International Tax:
+1 (317) 848-8920
+1 (317) 573-2458
blue@blueandco.com
www.blueandco.com
Donna L. Kellison
Bradley H. Minor
Karla M. Schlichte
Douglas M. Hasler
dhasler@blueandco.com
Jerry M. Hammel
jhammel@blueandco.com
CHATTANOOGA
Suite 1100
Tallan Financial Center
Two Union Square
Chattanooga
Tennessee 37402
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Robert L. Belcher
H. Ken Conner
D. Michael Costello
J. Thomas Decosimo
R. Frederick Decosimo
Rose E. Decosimo
Joseph D. Decosimo
Thomas P. Eiseman
Renee B. Ford
Jennifer A. Goodman
International Tax:
174
+1 (423) 756-7100
+1 (423) 756-2939
nickdecosimo@decosimo.com
www.decosimo.com
Charles F. Groves III
Marshall M. Harvey
John E. Henegar
Barry L. Hoffman
Karl J. Jordan
Kimberley A. Lawrence
James T. Morrison
W. Coleman Powell CPA
Lynn P. Rodgers
William R. Russell
Joseph D. Decosimo
John E. Henegar
johnhenegar@decosimo.com
William R. Russell
GMT-5/10
Bansley and Kiener, LLP
CHICAGO
O’Hare Plaza
8745 W. Higgins Road
Suite 200
Chicago
Illinois 60631
U.S.A.
Telephone:
Facsimile:
Website:
Helen Chronowski
Vincent M. Guzaldo
Robert J. Hannigan
Michael D. Huels Jr.
Robert J. Marschalk
Megan M. Matthys
International Tax:
+1 (312) 263-2700
+1 (312) 263-6935
www.bk-cpa.com
Paul A. Merkel
Stephen R. Panfil
Gerard J. Pater
Timothy J. Quinn
John W. Sanew III
Danielle Tyler
Paul A. Merkel
pmerkel@bk-cpa.com
Timothy J. Quinn
tquinn@bk-cpa.com
CINCINNATI
Chemed Center
Suite 2200
255 East Fifth Street
Cincinnati
Ohio 45202
U.S.A
Telephone:
Facsimile:
E-mail:
Website:
Kevin Begley
Paul E. Cheney
Charles Bradley East
+1 (513) 579-1717
+1 (513) 579-1729
bradeast@decosimo.com
www.decosimo.com
U
Chris Flaig
Michael W. Gentry
Kathleen Mitts
Charles Bradley East
John E. Henegar
175
GMT-5/10
Apple Growth Partners
CLEVELAND
6155 Rockside Road, Ste 400
Independence
OH 44131
U.S.A.
Telephone:
Facsimile:
Website:
Jason Bogniard
James T. Gornik
Davin Gustafson
and Tax:
+1 (216) 674-3800
+1 (216) 674-3801
www.applegrowth.com
Robert Nemeth
Robert Turner
David J. Gaino
CLEVELAND
7325 Production Drive
Suite C
Mentor
Ohio 44060-4658
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Ryan Dumermuth
Alan C. Hill
International Tax:
+1 (440) 266-0077
+1 (440) 266-0088
www.reacpa.com
Wendy V. Shick
Blue & Co., LLC
COLUMBUS
627 Washington Street
Columbus
Indiana 47202
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (812) 376-9245
+1 (812) 379-4431
blue@blueandco.com
www.blueandco.com
James D. Lienhoop
International Tax:
176
Douglas M. Hasler
Jerry M. Hammel
GMT-5/10
Blue & Co., LLC
COLUMBUS
8800 Lyra Drive
Suite 450
Columbus
Ohio 43240
Telephone:
Facsimile:
E-mail:
Website:
Kenneth L. Barton
Bradley A. Shaw
International Tax:
+1 (614) 885-2583
+1 (614) 885-0580
blue@blueancco.com
www.blueandco.com
Stephen A. Sheridan
Stephen A. Vasko
Douglas M. Hasler
Jerry M. Hammel
COLUMBUS
5775 Perimeter Drive
Suite 200
Dublin
Ohio 43017-3224
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Christopher E. Axene
Kent Beachy
Lee Beall
David M. Cain
Matt Ganz
Jeffrey J. Gerberry
International Tax:
+1 (614) 889-8725
+1 (614) 889-0159
www.reacpa.com
Tracy Kaufman
Timothy McDaniel
Michaela McGinn
Clayton W. Rose III
Mark Van Benschoten
David L. Wolfe
U
David L. Wolfe
Christopher E. Axene
177
GMT-5/10
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 J. 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
Michael Kayser
Michael G. Mullen
Ronald J. Ruggeri
Patrick M. Trombetta
James J. Flannery
jflannery@mspc-cpa.com
Ronald J. Ruggeri
rruggeri@mspc-cpa.com
GMT-5/10
TravisWolff, LLP
DALLAS
15950 N. Dallas Parkway
Suite 600
Dallas
Texas 75248
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Geoffrey G. Gunn
Jerri Hammer
Perry S. Kaufman
Kenneth W. Kay
Vance McCollough
Michael T. Means
Angie Moss
Hunter Nibert
+1 (972) 661-1843
+1 (972) 490-4120
travis@traviswolff.com
www.traviswolff.com
Chris Nieman
Mark Rambin
John Scott
Jennifer Steele
Kenneth B. Travis
Gary Wyatt
Harold Gaar (Managing Partner)
Kenneth W. Kay
kkay@traviswolff.com
Harold Gaar
hgaar@traviswolff.com
DALTON
109 West Morris Street
P.O. Box 769
Dalton
Georgia 30722
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (706) 278-7100
+1 (706) 278-1799
allenbentley@decosimo.com
www.decosimo.com
U
Allen B. Bentley
International Tax:
Allen B. Bentley
179
GMT-5/10
Moore Stephens Doeren Mayhew, P.C.
DETROIT
755 West Big Beaver Road
Suite 2300
Troy
Michigan 48084-0231
U.S.A.
Telephone:
Facsimile:
Website:
+1 (248) 244-3060
+1 (248) 244-3133
www.moorestephensdm.com
James A. Koepke
Christopher Masters
Stephen R. McCaghy
Jeffrey M. McCann
James J. Miesowicz
James L. Noteman
James P. O’Rilley
Robert M. Parks
Peter Prychodko
Benedict P. Rybicki
John T. Scollin
Brian J. Simmons
Lawrence A. Simon
Donald P. Southwick
Anne Taros
Peter J. Treboldi
Joseph A. Zito
Joseph A. Amine
Chad M. Anschuetz
Richard J. Beamish
Michael J. Berry
Catherine G. Bruder
Claudio Calado
Mark A. Crawford
Jonathan D. Dean
Joseph C. DeGennaro
Michael J. DePoli
Janice M. Fortin
Todd R. Fox
Patrick D. Fuelling
Robert E. Gawthrop
Timothy Gunn
Thomas J. Hinsberg
Robin D. Hoag
Bruce G. Knapp
Joseph A. Amine
amine@moorestephensdm.com
Mark A. Crawford
crawford@moorestephensdm.com
DULUTH
1960 Satellite Boulevard
Suite 3600
Duluth
Georgia 30097
U.S.A.
Telephone:
Facsimile:
Website:
Angela Griner
Larry Hampton
Gregory W. Hayes
180
+1 (770) 995-8800
+1 (770) 995-0601
www.mstiller.com
David Johnson
Erin Owens
Marcus G. Dowling
GMT-5/10
ENCINO
15760 Ventura Blvd
Suite 1700
Encino
California 91436
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (818) 849-3140
+1 (818) 849-3141
normt@hcvt.com
www.hcvt.com
Norm Tamkin
and Tax:
gregh@hcvt.com
U
181
GMT-5/10
Carr, Riggs & Ingram, LLC
ENTERPRISE
1117 Boll Weevil Circle
P.O. Box 311070
Enterprise
Alabama 36331
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Scott Abrams
Debi Alberdi
Debbie Alexander
Louise Anderson
Sara Applewhite
Bruce Averett
Brian Barksdale
Jim Bearden
Doug Berry
Kelly Bollinger
Regina P. Brewster
Jeff Bridges
Chris Cain
William H. Carr
Michael Carter
Jennifer Christensen
Robert Coker
David Compher
Tracy Conerly
K. Dale Cooper
L. Thomas Cox
Jeff Easterling
Carson Eddy
Lorri Ericson-Kidder
Randy Eure
Carol E. Felsing
Marlyn Felsing
Britton R. Finch
Brian Free
Tim Fulmer
+1 (334) 347-0088
+1 (334) 347-7650
bcarr@cricpa.com
www.cricpa.com
Hilton Galloway
Don Gill
Glen Gillyard
Albert Graci
Steve Grice
Matt Gunning
Jason Harpe
Marie Harrison
Karen Hauk
Jon Heath
Tim Herndon
Todd Hitchins
Kris Hoffman
Dan Holliday
Laurie Holloway
William L. Houff
Vic Incinelli
Phyllis Ingram
Bill Iupe
Mark J. Jones
Alan Jowers
John W. Juchinewicz
Twiggs Kelley
Cliff Long
Darell Lucas
Katherine Lynn
Michael Maddox
Lisa Matthews
Joe May
Larry May
Continued...
182
Pat McClarty
Sandra McClarty
Bruce D. McFadden
Richard A. McKinney
David Mills
Doug Mims
Harold Monk Jr.
Deanna Muldowney
Louis Murphy
Alan Nast
David Norris
Bruce Nunnally
Howard Patrick
Carol Radford
Judy Rankin
Sumner A. Reed
Steve Riggs
Tom Risalvato
Leslie Rahn Robinson
Tina Robinson
John Rowe
Mahlon Sanford
Matt Schaeffer
International Tax:
GMT-5/10
Joe Schenck
Scott Schumpert
Michael Scott
Gary Sharp
Ronnie Shell
Elton Sims
Chad Singletary
Stanley M. Smith
Brent Sparkman
Gene Spring
Karina Stadelman
Ashley Stafford
Willie Teel
Richard Tomichek Jr.
James Walker
Frank Walters
Rick Weidner
Steve Wheeler
Chad Whetstone
Lanny White
Richard Wilcox
Coye Yeager
William H. Carr
bcarr@cricpa.com
Tim Herndon
hjherndon@cricpa.com
Offices also in Birmingham, Dothan, Geneva & Montgomery
(Alabama), Destin, Gainesville, Marianna, Mary Esther, Niceville,
Orlando, Palatka, Panama City, St. Augustine, Tampa & Tallahassee
(Florida), Atlanta (Georgia), Bowling Green and Russellville (Kentucky),
New Orleans (Louisiana), Jackson (Mississippi) and Nashville
(Tennessee), Austin and Georgetown (Texas)
Frost, PLLC
FAYETTEVILLE
U
1200 E. Joyce Blvd
Suite 301
Fayetteville
Arkansas 72703
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Keith Ekenseair
John Ervin
and Tax:
+1 (479) 695-4300
+1 (479) 695-4301
kekenseair@frostpllc.com
www.frostpllc.com
Kendal Powers
Keith Ekenseair
kekenseair@frostplllc.com
183
Beene Garter LLP
GRAND RAPIDS
56 Grandville Avenue SW
Grand Rapids
Michigan 49503-2679
U.S.A.
Telephone:
Facsimile:
Website:
David M. Barrons
Peggy W. Bishop
Howard L. Cutler
Marc H. Gilbert
Carol L. Hubbard
Marla E. Huizing
Brian E. LaFrenier
Eric J. Larson
Karl H. Leskovar
+1 (616) 235-5200
+1 (616) 235-5285
www.beenegarter.com
Roxanne M. Page
Jon E. Pike
Ann M. Plummer
Thomas P. Rosenbach
Nancy J. Sabolish
K. Eric Smith
Claude A. Titche III
Daniel Lynn
Thomas P. Rosenbach
trosenbach@beenegarter.com
Moore Stephens Doeren Mayhew, P.C.
HOUSTON
2603 Augusta Drive
Suite 1100
Houston
Texas 77057-5639
U.S.A.
Telephone:
Website:
Richard Beutelschies
Janet Bryan-Matura
+1 (713) 789 7077
www.moorestephensdm.com
Jennifer Mailhes
Tim Moore
Richard Beutelschies
rbeutelschies@trmoore.com
Joseph Decosimo and Company, LLC
HUNTSVILLE
301 Washington Street
Suite 303
Hunstville
Alabama 5801
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 256 517 1111
+1 877 568 7830
derekdaniel@decosimo.com
www.decosimo.com
Derek Daniel
184
John E. Henegar (Chattanooga)
GMT-5/10
GMT-5/10
Blue & Co., LLC
INDIANAPOLIS
One American Square
Suite 2200, Box 82062
Indianapolis
Indiana 46282
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (317) 633 4705
+1 (317) 633-4889
blue@blueandco.com
www.blueandco.com
Alan L. Parks
Jeffrey L. Reed
William A. Rees
Angela L. Zirkelbach
Edmund R. Abel
Sally L. Cleveland
Kameron H. McQuay
Jeffery T. Neff
International Tax:
Douglas M. Hasler
Jerry M. Hammel
Grassi & Co.
JERICHO
50 Jericho Quadrangle
Jericho
NY 11753
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (516) 256-3500
+1 (516) 256-3510
lgrassi@grassicpas.com
www.grassicpas.com
Stephen Mannhaupt
Eric Martinez
Carmine Minieri
Robert Murray
John Pellitteri
David Rottkamp
Alan Silverstein
Barry Sunshine
Alice Varisano
David Warshauer
Louis Grassi
Robert Brewer
Jeffrey Cohen
Ronald Eagar
William Fischer
David Freda
Richard Gavin
Steven Goldstein
Geri Gregor
Robert Grote
International Tax:
U
Louis Grassi
Alice Varisano
avarisano@grassicpas.com
Office also located in New York
185
GMT-5/10
KNOXVILLE
800, S. Gay St.
Suite 1919
Knoxville
Tennessee 37929
U.S.A.
Telephone:
Facsimile:
Website:
+1 865-546-0021
+1 865-546-7580
www.decosimo.com
Janice Sansing
International Tax:
Janice Sansing
janicesansing@decosimo.com
Blue & Co., LLC
LEXINGTON
301 East Main St
Suite 1100
Lexington
Kentucky 40507
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (859) 253-1100
+1 (859) 253-1384
blue@blueandco.com
www.blueandco.com
David R. O’Bryan
Richard C. Shields
Paul D. Johnston
Gregory C. Mullins
R. Allen Norvell
International Tax:
Douglas M. Hasler
Jerry M. Hammel
LIMA
2300 Baton Rouge Avenue
Lima
Ohio 45805-1130
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Dennis K. Gallant
Mark J. McKinley
International Tax:
186
+1 (419) 331-1040
+1 (419) 331-1120
www.reacpa.com
William J. Mills
GMT-5/10
Frost, PLLC
LITTLE ROCK
425 West Capitol Ave
Suite 3300
Little Rock
Arkansas 72201
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
T. J. Boyle
Bob Childress
Dennis Cooper
Ted Duncan
Greg Flesher
Tom Gibbons
Cody Griffin
Rob Gunther
and Tax:
+1 (501) 376-9241
+1 (501) 374-5520
cshuffield@frostpllc.com
www.frostpllc.com
Angie Hopkins
Rachel Kremer
Tammy Lisko
Dan Peregrin
Doug Richardson
Cheryl Shuffield
Dave Vargo
Cheddy Wigginton
Cheryl Shuffield
LONG BEACH
100 Oceangate
Suite 800
Long Beach
California 90802
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Blake Christian
Victor Gonzales
and Tax:
+1 (562) 590-9535
+1 (562) 590-0395
blakec@hcvt.com
www.hcvt.com
U
Mike Thielman
gregh@hcvt.com
187
GMT-5/10
LOS ANGELES
(Principal Office)
11444 West Olympic Blvd
11th Floor
Los Angeles
California 90064
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (310) 566-1900
+1 (310) 566-1901
patty@hcvt.com
www.hcvt.com
Julie Miller
Patty O’Connell
Ben Shiao
John Van Trigt
Jim Carlin
Ken Froelich
Mara Hofman
Phil Holthouse
John Kishi
and Tax:
gregh@hcvt.com
Frazer, LLP
LOS ANGELES
135 S. State College Blvd
Suite 300
Brea
California 92821
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Jacques Cohen
Sharon A. Davis
Tim Gulling
Jeff C. Jones
188
+1 (714) 990 1040
+1 (714) 671 1041
jjones@frazerllp.com
www.frazerllp.com
Lou Rendon
Brian Tunnelle
Susan Woo
Dean Yamagata
Jeff C. Jones
GMT-5/10
Blue & Co., LLC
LOUISVILLE
2650 Eastpoint Parkway
Suite 300
Lousville
Kentucky 40223
Telephone:
Facsimile:
E-mail:
Website:
+1 (502) 992-3500
+1 (502) 992-3509
blue@blueandco.com
www.blueandco.com
Dale B. Skaggs
International Tax:
C. Michael Stigler
Douglas M. Hasler
Jerry M. Hammel
Blue & Co., LLC
LOUISVILLE - DOWNTOWN
500 W. Jefferson Street
Suite 1600
Louisville
Kentucky 40202
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (502) 584-1101
+1 (502) 584-4960
blue@blueandco.com
www.blueandco.com
J. Gregory Jackson
Marcia M. Lewis
Jim L. Noe
John J. Ackerman
Helen K. Cohen
W. Thomas Cooper
International Tax:
Douglas M. Hasler
Jerry M. Hammel
U
Moore Stephens Lovelace, P.A.
MACON
435 Second Street
Suite 400
Macon
Georgia 31201
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (478) 742-8846
+1 (866) 290-6362
info@mslcpa.com
www.mslcpa.com
Stanley “Sandy” W. Swindling Jr.
sswindling@mslcpa.com
189
GMT-5/10
MARIETTA
132 South Fourth Street
Marietta
Ohio 45750-3208
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (740) 373-7423
+1 (740) 373-7492
www.reacpa.com
Robert G. Ferguson
International Tax:
James Hensler
Asher & Company, LTD
MARLTON
11 Eves Drive
Suite 200
Marlton
New Jersey 08053-3130
U.S.A.
Telephone:
Facsimile:
Website:
+1 856 797 1218
+1 856 797 1219
www.asherco.com
Kevin R. Johnson
Kevin R. Johnson
kjohnson@asherco.com
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.
International Tax:
190
+1 (330) 722-8222
+1 (330) 722-7104
www.reacpa.com
David K. McCarthy
GMT-5/10
MEMPHIS
Forum I Building
6750 Poplar Avenue
Suite 600
Memphis
Tennessee 38138
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (901) 683-8899
+1 (901) 683-8999
arnoldmcgruder@decosimo.com
www.decosimo.com
Frank P. Lamanna Jr.
Kevin McAdams
International Tax:
M. Arnold McGruder
Kevin McAdams
kevinmcadams@decosimo.com
M. Arnold McGruder
MIAMI
14400 N.W. 77th Court
Suite 306
Miami Lakes
Florida 33016-1592
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (305) 819-9555
+1 (305) 819-9955
info@mslcpa.com
www.mslcpa.com
Julie A. Baird
U
Julie A. Baird
jbaird@mslcpa.com
MILLERSBURG
212 North Washington Street
Millersburg
Ohio 44654-1122
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Thomas R. Jeffries
Christopher A. Roush
International Tax:
+1 (330) 674-6055
+1 (330) 674-3859
www.reacpa.com
Marcia Stutzman
Michael K. Taylor
191
GMT-5/10
NASHVILLE
Roundabout Plaza
1600 Division St., Suite 225
Nashville
Tennessee 37203
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Ken Lowery
Mike Vaden
International Tax:
+1 (615) 292-7135
+1 (615) 292-7169
kenlowery@decosimo.com
www.decosimo.com
Ronald Williams
Ken Lowery
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
International Tax:
192
+1 (330) 339-6651
+1 (330) 339-4837
www.reacpa.com
Paul McEwan
Donald McIntosh
C. Michael Noretto
GMT-5/10
Citrin Cooperman & Company, LLP
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
mfagan@citrincooperman.com
www.citrincooperman.com
Joel A. Cooperman (Managing
Partner)
Niles Citrin
Robert Kaufman
Terri Coffel
Jeff Slavet
F. Wayne Holton
Aaron Chaitovsky
Mark Schniebolk
International Tax:
International Tax:
Arnold J. Herrmann
Gary M. Karlitz
Michael DeVito
Michael Rhodes
David Bruckman
Corey L. Massella
Mark Fagan
Mark Fagan
Aaron Chaitovsky
achaitovsky@citrincooperman.com
Jeff Slavet
jslavet@citrincooperman.com
F. Wayne Holton
wholton@citrincooperman.com
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:
U
+1 (212) 682-1234
+1 (212) 687-8846
info@mspc-cpa.com
www.mspc-cpa.com
Michael G. Mullen
James J. Flannery
Ronald J. Ruggeri
193
GMT-5/10
NORWALK
37 North Avenue
Norwalk
Connecticut 06851-3832
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Mark Fagan
Alan G. Badey
Pat Spagnoli
International Tax:
International Tax:
+1 (203) 847 4068
+1 (203) 849 0624
Gilbert Watkins
Barry Newman
Mark Fagan
Aaron Chaitovsky (New York)
Jeff Slavet (New York)
F. Wayne Holton (New York)
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
John F. Prentice
ORANGE COUNTY
555 Anton Blvd
Suite 700
Costa Mesa
California 92626
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
David Erard
Curt Giles
and Tax:
194
+1 (714) 361-7600
+1 (714) 361-7601
donnah@hcvt.com
www.hcvt.com
Donna Hansen
Scott Stephenson
gregh@hcvt.com
GMT-5/10
ORLANDO
Commerce Plaza
Suite 400
1201 South Orlando Avenue
Winter Park
Florida 32789-7192
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Scot E. Aurelius
Farlen Halikman
William Miller Jr.
International Tax:
+1 (407) 740-5400
+1 (407) 740-0012
info@mslcpa.com
www.mslcpa.com
Kevin D. Murphy
Daniel J. O’Keefe
Douglas G. Palmer
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
PASADENA
117E Colorado Blvd
6th Floor
Pasadena
California 91105
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kevin Cordano
Vicken Haleblian
and Tax:
+1 (626) 243-5100
+1 (626) 243-5101
vickenh@hcvt.com
www.hcvt.com
Andy Torosyan
U
gregh@hcvt.com
195
GMT-5/10
PHILADELPHIA
1800 JFK Boulevard
Philadelphia
Pennsylvania 19103
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (215) 545-4800
+1 (215) 545-4810
Mark S. Carrow
William C. Briggs
International Tax:
International Tax:
Jeffrey Gittler
Kevin Ryan
Mark Fagan
Asher & Company, LTD
PHILADELPHIA
Ten Penn Center
1801 Market Street
Suite 1700
Philadelphia
Pennsylvania 19103
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Brian D. Alten
Howard B. Asher
Joseph W. Beach
Larry M. Bressler
William T. Burns
Michael D. Byrnes
Stephen J. Carr
Bernadette M. Daniel
James M. Doyle
and Tax:
196
+1 (215) 564-1900
+1 (215) 564-3940
info@asherco.com
www.asherco.com
Patrick J. Dugan
Madeline T. Janowski
Kevin R. Johnson
James M. Kochanski
Frank L. Merenda
Catherine A. Nemeth
David L. Powers
Margaret M. Robus
William T. Burns
wburns@asherco.com
GMT-5/10
Frost, PLLC
RALEIGH
3605 Glenwood Ave
Suite 370
Raleigh
North Carolina 27612
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (919) 782-8410
+1 (919) 881-0892
mkoss@frostpllc.com
www.frostpllc.com
Homer Duncan
and Tax:
Del Rush
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:
Deborah L. Crowley
John F. Prentice
+1 (909) 793-2406
+1 (909) 792-3516
www.eadiepaynellp.com
David M. Thayer
Frank M. Zabaleta
John F. Prentice
Atkinson & Co. LTD.
RIO RANCHO
U
4011 Barbara Loop, S.E
Suite 104
Rio Rancho
New Mexico, 87124
U.S.A.
Telephone:
Facsimile:
Website:
+1 (505) 891-8111
+1 (505) 891-9169
www.atkinsoncpa.com
Karen Delle Site
197
GMT-5/10
The Bonadio Group
ROCHESTER
Corporate Crossings
171 Sully’s Trail
Suite 201
Pittsford
New York 14534-4557
U.S.A.
Telephone:
Facsimile:
Website:
Gerald J. Archibald
Thomas F. Bonadio
Thomas Bruckel
Heidi Caton
Kristen M. Clark
Jean Close
Jeffrey R. Corey
Scott W. Cresswell
Anthony Duffy
Donald Eichenauer
Robert Enright
David Fabian
Paul Fries
Thomas Gianatasio
Denise Gueli
Paul Henry
Thomas Kamide
James T. Keefe
Stanley Konopko
International Tax:
+1 (585) 381-1000
+1 (585) 381-3131
www.bonadio.com
Heather Leggiero
Jeffrey Lewis
Michael Loguidice
John Magee
Philip A. Mann
John Olsen
Amanda Parker
Kenneth Pink
Gordon Robbie
Eileen Semmler
Nancy Snyder
Craig M. Stevens
Steve M. Terrigino
Roger D. Upton
Mario P. Urso
Alan Walther
Bruce B. Zicari II
James J. Zielinski
Thomas F. Bonadio
tbonadio@bonadio.com
Thomas Bruckel
tbruckel@bonadio.com
Offices also in Albany, Buffalo, Syracuse, Perry and Geneva (New York).
TravisWolff, LLP
SAN ANTONIO
9901 IH-10
Suite 500
San Antonio
Texas 78230
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Edward L. Rishebarger
Gary L. Hoyack
198
+1 (210) 820-3900
+1 (210) 820-3226
travis@traviswolff.com
www.traviswolff.com
Janet E. Stigent–Burns
Kevin S. Petermann
Edward L. Rishebarger
erishebarger@traviswolff.com
GMT-5/10
Frazer, LLP
SAN DIEGO
Services available through Los Angeles
Armanino McKenna LLP
SAN FRANCISCO
44 Montgomery Street
Suite 900
San Francisco
California 94104
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (415) 568-3280
+1 (415) 568-3281
info@amllp.com
www.amllp.com
Scott Copeland
International Tax:
Lynn Henley
Andy J. Armanino (San Ramon)
Jon Davies (San Jose)
jon.davies@amllp.com
Mohler, Nixon & Williams
SAN FRANCISCO
150 Spear Street
Suite 925
San Francisco
California 94105
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
David N. Anderson
and Tax:
+1 (415) 817-5070
+1 (415) 896-1721
larry@mohlernixon.com
www.mohlernixon.com
U
Larry K. Kammerer
Andrew M. Mattson
andy@mohlernixon.com
199
SAN FRANCISCO / SAN JOSE - SILICON VALLEY
635 Campbell Technology
Parkway
Campbell
California 95008
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Jason M. Adkins
David N. Anderson
Keith A. Byars
Stacey J. Dell
Robert H. Eng
Liana F. Felix
Gregory S. Finley
James M. Hager
Larry K. Kammerer
William P. Kelleher
Jeffrey M. Kirkendall
Ryan D. Koch
Gregory M. Lomazzi
and Tax:
+1 (408) 369-2400
+1 (408) 379-9485
clare@mohlernixon.com
www.mohlernixon.com
Randall K. Mack
Kevin R. Maddock
Andrew M. Mattson
John C. Murphy
Leinani Nakamura
Lynn R. Nixon
Dennis M. Ondyak
Clare T. Piech
Steven C. Vidlock
Brad A. Wall
David B. Welsh
V. Kent Williams
Andrew M. Mattson
SAN FRANCISCO / SAN JOSE - SILICON VALLEY
2600 El Camino Real
Suite 405
Palo Alto
California 94306
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Robert H. Eng
and Tax:
200
+1 (650) 494-3901
+1 (650) 494-6756
gregory@mohlernixon.com
www.mohlernixon.com
Gregory M. Lomazzi
Andrew M. Mattson
GMT-5/10
GMT-5/10
SAN JOSE
50 W. San Fernando Street
Suite 600
San Jose
California 95113
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (408) 200-6400
+1 (408) 200-6401
info@amllp.com
www.amllp.com
Chris Moore
David Sordello
Mark Tanaka
Robert Tuvell
Doug Wibbing
Kevin Wise
Scott Borgia
Matthew Chavez
Jon Davies
Malcolm Ellerbe
David Lee
Takashi Midorikawa
International Tax:
International Tax:
Andy J. Armanino (San Ramon)
Jon Davies
Kevin Wise
kevin.wise@amllp.com
SAN RAMON
12667 Alcosta Blvd
Suite 500
San Ramon
California 94583
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Andy J. Armanino
Matt Armanino
Dan J. Bowen
Bill Brause
John Brychel
Brad Cless
Lori Colvin
Barbara Cyphers
David Davis
Vintage Foster
Tom E. Gard
Scot Glover
Tim Hourigan
International Tax:
+1 (925) 790-2600
+1 (925) 790-2601
info@amllp.com
www.amllp.com
U
Dan R. Jones
Bruce Kirschenbaum
Joan Liebscher
Tom Mescall
Joshua K. Nevarez
Paul O’Grady
Monika Pelz
Matt Perreault
Paul J. Peterson
Gary Pitchford
Esther M. Ratterree
Jeff A. Stegner
Mark G. Wagner
Andy J. Armanino
Jon Davies (San Jose)
201
Peterson Sullivan LLP
SEATTLE
601 Union Street
Suite 2300
Seattle
Washington 98101
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kevin J. Allison
Al W. Dunnell
Ray G. Holmdahl
Robert C. Keasal
Brian D. Kennett
David C. Lee
International Tax:
+1 (206) 382 7777
+1 (206) 382 7700
rayh@pscpa.com
www.pscpa.com
Matthew R. Matson
Chris Russell
Jim Schneidmiller
John Smolke
Sharlyn R. Turner
Joe Wilcynski
Ray G. Holmdahl
rayh@pscpa.com
John Smolke
jsmolke@pscpa.com
Blue & Co., LLC
SEYMOUR
106 Community Drive
Seymour
Indiana 47274
U.S.A
Telephone:
Facsimile:
E-mail:
Website:
Jane L. Blevins
International Tax:
202
+1 (812) 522-8416
+1 (812) 523-8615
blue@blueandco.com
www.blueandco.com
Michael A. Fleetwood
Douglas M. Hasler
Jerry M. Hammel
GMT-5/10
GMT-5/10
SPRINGFIELD
530 Morris Avenue
Springfield
New Jersey 07081
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (973) 218-0500
+1 (973) 218-0511
mfagan@cirtrincooperman.com
Alex Serrano
Edward C. Horton
International Tax:
International Tax:
Wilfredo Fernandez
Mark Fagan
Brown Smith Wallace LLC
ST. CHARLES
1551 Wall Street
Suite 280
St. Charles
Missouri 63303
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Frank Megargel
+1 (636) 255-3000
+1 (636) 947-6128
info@bswllc.com
www.bswllc.com
U
Bill Willbrand
203
GMT-5/10
Brown Smith Wallace LLC
ST. LOUIS
1050 N. Lindbergh Blvd
St. Louis
Missouri 63132-2912
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (314) 983-1200
+1 (314) 983-1300
info@bswllc.com
www.bswllc.com
Donald L. Mitchell
Tony Munns
Larry N. Pevnick
Earl Salsman
Patrick M. Shelton
Donna Beck Smith
Jeffrey S. Smith
Karen S. Stern
Harvey N. Wallace
Barry H. Worth
Sheldon L. Baron
Robin R. Bell
Leslie (Les) Block
Tony J. Caleca
Martin M. Doerr
Alan J. Fine
Nancy A. Flachsbart
Ted A. Flom
Cathy B. Goldsticker
Roy H. Kramer
Christopher C. Menz
and Tax:
Jeffrey S. Smith
jsmith@bswllc.com
TALLAHASSEE
Mailing Address
P.O. Box 470
Tallahassee
Florida 32302-0470
U.S.A.
307 West Park Avenue
Suite 202
Tallahassee
Florida 32301-1422
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (850) 224-4407
+1 (850) 222-3044
info@mslcpa.com
www.mslcpa.com
Julie A. Baird
TAMPA AREA
311 Park Place Boulevard
Suite 100
Clearwater
Florida 33759
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Ronald R. Shuck
204
+1 (727) 531-4477
+1 (727) 538-2154
info@mslcpa.com
www.mslcpa.com
Steven R. Jones
GMT-5/10
Frazer, LLP
VISALIA
2250 West Main Street
Suite B
Visalia
California 93291
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (559) 732-4135
+1 (559) 732-7140
www.frazerllp.com
Robert A. Matlick
Michael Edwards
Jeff C. Jones (Los Angeles)
WESTLAKE VILLAGE
4550 E. Thousand Oaks Blvd.
Suite 100
Westlake Village
California 91362
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Dave Bierhorst
Jason Flashberg
Greg Hutchins
and Tax:
+1 (805) 374-8555
+1 (805) 374-9777
gregh@hcvt.com
www.hcvt.com
John R. Lilly
Robin Paule
Nicholas Vinolus
Greg Hutchins
gregh@hcvt.com
U
205
GMT-5/10
WHITE PLAINS
709 Westchester Avenue
White Plains
New Jersey 10604
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (914) 949-2990
+1 (914) 949-2910
David Seiden
John Bryan
Mark Fagan
Alan G. Badey
Matthew Kuchinsky
International Tax:
International Tax:
Mark Fagan
WOOSTER
545 North Market Street
Wooster
Ohio 44691-3465
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Robert E. Mapes
Lesley A. Mast
International Tax:
206
+1 (330) 264 0791
+1 (330) 262-9136
www.reacpa.com
C. Eugene Spittle
GMT-5/10
ZANESVILLE
3808 James Court, Suite 3
Zanesville
Ohio 43701-0967
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (740) 454-3198
+1 (740) 454-3292
www.reacpa.com
Chad Bice
International Tax:
James Fracker
URUGUAY
GMT-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
U
Cr. Daniel González Cotelo
dgonzalez@ppv.com.uy
Cra. Ximena Furtado Cazes
xfurtado@ppv.com.uy
Dr. Tomás Guerrero Costa
tguerrero@ppv.com.uy
207
VENEZUELA
GMT-4.5
Cifuentes, Lemus & Asociados
CARACAS
Av. La Salle
Torre Phelps
Piso 26
Plaza Venezuela
Caracas
Venezuela
Telephone:
Facsimile:
E-mail:
Website:
+58 (212) 781 88 66
+58 (212) 781 29 32
cla@moorestephens.com.ve
www.moorestephens.com.ve
Zaidet Cotoret
Mayerling Mejía
Carlos Barrios
José de los Santos Martínez
Juan Cifuentes
Luis Cifuentes
Maffalda Lemus
Zacarías Delgado
International Tax:
Juan Cifuentes
jcifuentes@moorestephens.com.ve
Luis Cifuentes
lcifuentes@moorestephens.com.ve
Maffalda Lemus
mlemus@moorestephens.com.ve
VIETNAM
GMT+7
Vietnam Auditing Partnership Company (CPA Vietnam)
HANOI
No 17, Lot 2C
Trung Yen Urban Zone
Trung Hoa Street
Cau Giay District
Hanoi
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (4) 37832121
+84 (4) 37832122
info@cpavietnam.vn
www.cpavietnam.vn
Ha Phu Nguyen (Managing
Partner)
Nghia Van Truong
Tuan Anh Nguyen
208
Thang Van Dinh
Duong Que Nguyen
Nam Thanh Phan
Ha Phu Nguyen
haphu@cpavietnam.vn
Hien Thu Nguyen
thuhien@cpavietnam.vn
VIETNAM (CONTINUED)
GMT+7
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
Trinh Tien Nguyen
tientrinh@cpavietnam.vn
Hien Thu Nguyen
DA NANG CITY
No. 66 Bac Dau Street
Hai Chau 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
ZAMBIA
GMT+2
V
Z
Moore Stephens IFI Limited
LUSAKA
209
CORRESPONDENT AND ASSOCIATED FIRMS
Correspondent and associated firms are not full member firms
of Moore Stephens International Limited.
Firms may be designated as correspondent or associated firms where:
·
·
·
210
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.
AUSTRALIA
GMT+8/10
Bartons Chartered Accountants and Wealth Advisors
(Associated Firm)
ADELAIDE - CAMDEN PARK
474a, Anzac Highway
Camden Park
Telephone:
Facsimile:
E-mail:
Website:
Leanne Carnegie-Smith
Chris Waples
Stuart M. Brown
International Tax:
Mailing Address
PO Box 2062
Morphettville
+61 (8) 8294 4744
+61 (8) 8294 4676
admin@bartons.com.au
www.bartons.com.au
John O’Connell
Adam McCann
Chris Waples
chrisw@bartons.com.au
Leanne Carnegie-Smith
leannec@bartons.com.au
Sinclair Wilson
WARRNAMBOOL
177 Koroit Street
Warrnambool
Vic 3280
Australia
Peter A. McMillan
Perry Cho
Stephen J. Knight
John Bouwman
Basil D. Brock
Michael D. Rea
Martin E. Kavanagh
Wesley J. Dunn
Robert A. Baudinette
and Tax:
+61 (03) 5564 0555
+61 (03) 5564 0500
info@sinclairwilson.com.au
www.sinclairwilson.com.au
Felicity K. Melican
Darren J. O’Donnell
Kane R. Grant
Leigh M. Marris
Sean F. DeLaney
Wayne R. Promnitz
Anthony R. Davis
Debra L. Nankervis
Michael J. Klem
Basil D. Brock
bbro@sinclairwilson.com.au
Correspondent/Associated
Firms
Telephone:
Facsimile:
E-mail:
Website:
211
BOLIVIA
GMT-4
Ratio Consulting S.A.
SANTA CRUZ DE LA SIERRA
Mailing Address
P.O. Box 1647
Santa Cruz de la Sierra
Bolivia
Calle Prolongación Beni Nº 20.
Edificio Casanova
5to. Piso. Of. 7 y 8
Santa Cruz de la Sierra
Bolivia
Telephone:
Facsimile:
E-mail:
Website:
+591 (3) 3280349
+591 (3) 3321552
info@msratio.com
www.msratio.com
Rosario Molina
Gabriel Hoyos
Rodo Suxo
Santiago Pimentel
Arturo Fortún
and Tax:
Arturo Fortún
afortun@msratio.com
CHINA
GMT+8
Chongqing Zhongding Certified Public Accountants
CHONGQING
13-14th Floor
Yuhai Building
329 Minsheng Road
Yuzhong District
Chongqing 400010
Telephone:
Facsimile:
E-mail:
Website:
+86 (23) 6382 8913
+86 (23) 6371 1183
cqzdcpa@126.com
www.zd023.com
Wang Peng Guo
wpg1681@163.com
It is in your best interest to send all correspondence to Leon Hou,
resident MSIL representative in China (Shanghai)
ESTONIA
GMT+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
212
Kalle Lahe
klea@klea.ee
LIECHTENSTEIN
GMT+1
Töndury + Partner AG
LIECHTENSTEIN
Austrasse 15
9495 Triesen
Liechtenstein
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
P.O. Box 101
9495 Triesen
Liechtenstein
+423 265 51 51
+423 262 79 89
toendury@toendury.li
www.toendury.li
Dr.oec. HSG Hans Eggenberger
Lic.oec. HSG Gerhard Meier
Dr.oec. HSG Hans Eggenberger
h.eggenberger@toendury.li
PARAGUAY
GMT-4
Ayca Auditores Y Consultores Asociados
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
http://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
RUSSIAN FEDERATION
GMT+2/12
Mailing Address
P.O. Box 11
Moscow 125413
Russian Federation
5 Golovinskoye Shosse
Moscow 125212
Russian Federation
Telephone:
Facsimile:
E-mail:
Evgeny V. Pavlov
Valery S. Tishenko
+7 (495) 788 19 45
+7 (495) 788 19 44
info@balanceltd.ru
Michael V. Pylov
All international contact to be made through Moore Stephens
Moscow Limited
213
Firms
Balance Ltd LLC
MOSCOW
GMT+2/12
ZAO “Transsib-Audit”
MOSCOW
Mailing Address
A-195, P.O. Box 31
Moscow 125195
Russian Federation
Office 3079, 3133
21/5 Kuznetskij Most
Moscow 107996
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 626 0116/0297
+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 LANKA
GMT+5.5
Aiyar & Co.
COLOMBO
No. 65/2
Sir Chittampalam A. Gardiner
Mawatha
Colombo 02
Sri Lanka
Telephone:
Facsimile:
E-mail:
E. Ruwan J. Perera
International Tax:
214
+94 (11) 2423725/2423726
+94 (11) 2423727
aiyar@slt.lk
Joseph Jayaseelan
E. Ruwan J. Perera
ruwanaiyar@sltnet.lk
Joseph Jayaseelan
josephaiyar@sltnet.lk
UNITED KINGDOM
GMT
MA Partners LLP
(Associated Firm)
NORWICH
7 The Close
Norwich
NR1 4DJ
Telephone:
Facsimile:
E-mail:
Website:
Jeremy Robson
William Hill
Iain Mawson
Mary-Anne Sargeant
+44 (0) 1603 227600
+44 (0) 1603 227610
enquiries@mapartners.co.uk
www.mapartners.co.uk
Alistair Fish
Chris Dugdale
Clare Goodswen
Martyn Page
Chris Dugdale
chris.dugdale@mapartners.co.uk
Christine Abery
christine.abery@mapartners.co.uk
Martyn Page
martyn.page@mapartners.co.uk
Firms
Offices also in Attleborough, Swaffham and Watton.
215
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.
.ad
Andorra
.kz
Kazakhstan
.ae
.lb
Lebanon
.al
Albania
.li
Liechtenstein
.an
Netherlands Antilles
.lk
Sri Lanka
.ar
Argentina
.lt
Lithuania
.at
Austria
.lu
Luxembourg
.au
Australia
.lv
Latvia
.az
Azerbaijan
.ma
Morocco
.bd
Bangladesh
.mc
Monaco
.be
Belgium
.md
Moldova
.bg
Bulgaria
.mk
Macedonia, FYRO
.bh
Bahrain
.mt
Malta
.bm
Bermuda
.mu
Mauritius
.bo
Bolivia
.mx
Mexico
.br
Brazil
.my
Malaysia
.bs
Bahamas
.ni
Nicaragua
.bz
Belize
.nI
Netherlands
.ca
Canada
.no
Norway
.ch
Switzerland
.nz
New Zealand
.ck
Cook Islands
.om
Oman
.cl
Chile
.pa
Panama
.cn
China
.pe
Peru
.co
Colombia
.pg
Papua New Guinea
.cy
Cyprus
.ph
Philippines
.cz
Czech Republic
.pk
Pakistan
.de
Germany
.pl
Poland
.dk
Denmark
.pt
Portugal
.ec
Ecuador
.py
Paraguay
.ee
Estonia
.qa
Qatar
.eg
Egypt
.ro
Romania
.es
Spain
.ru
Russian Federation
.fi
Finland
.rs
Serbia
.fr
France
.sa
Saudi Arabia
.gi
Gibraltar
.sc
Seychelles
.gr
Greece
.se
Sweden
.gt
Guatemala
.sg
Singapore
.hk
Hong Kong
.sk
Slovakia
.hn
Honduras
.sv
El Salvador
.hr
Croatia
.sy
Syria
.hu
Hungary
.th
Thailand
.id
Indonesia
.tn
Tunisia
.ie
Ireland
.tr
Turkey
.il
Israel
.tw
Taiwan
.in
India
.ua
Ukraine
.ir
Iran
.uk
United Kingdom (Great Britain)
.is
Iceland
.us
USA
.it
Italy
.uy
Uruguay
.jo
Jordan
.ve
Venezuela
.jp
Japan
.vg
.kr
Korea (South)
.vn
Vietnam
.kw
Kuwait
.za
South Africa
.ky
Cayman Islands
Please note that most MSIL member and correspondent firms from the
UK and USA use .com at the end of their e-mails.
.
216
PERSONAL CONTACT DETAILS
C: Cell phone; D: Direct dial
Abdulali, Mustafa
Abedin, Kamrul
Abedin, M. J.
mustafa.abdulali@moorestephens.com
D: +44 (0)7770 640011
kabedin.mja@gmail.com
C: +880 171 303 5677
mjabedin@bangla.net
C: +880 171 300 7525
eabel@blueandco.com
babel@blueandco.com
kurt.abert@muth-partner.de
christine.abery@mapartners.co.uk
sabrams@cricpa.com
antonioabreu.roc@mail.telepac.pt
169
34
34
Abel, Edmund R.
185
Abel, Robert A.
174
Abert, Kurt
70
Abery, Christine
215
Abrams, Scott
182
Abreu, Antonio
128
Salvador
Abu El Gasim, El Gazim jeddah@elayouty.com
132
Rizgalla
Acha, Pablo
pablo.acha@ibergrup.net
143
Ackerman, John J.
jackerman@blueandco.com
C: +1 502 609 3510
189
Acklin, Thomas
thomas.acklin@acklinkeusch.ch
C: +41 79 599 94 92
146
Adcock, John
C: +971 50 6588079
5/6/9/123/151/155/156
Adkins, Jason M.
jason@mohlernixon.com
D: +1 408 369 2418
200
Adlercreutz, Agneta
agneta.adlercreutz@moorestephens.se
C: +46 (0)704 93 25 60
D: +46 (0)303 840 30
145
Adriaensens, Fernando
143
Adrian, Stephen L.
sadrian@moorestephens.com.au
C: +61 (0) 418 397 883
23
Agarwal, Shivratan
shivratan@kjco.net
87
Aguayo Henríquez,
vaguayo@moorestephens.cl
48
Víctor
Aguirre Huamaní, Erick eaguirre@moorestephensperu.com
125
Ahmad, Zafar
zafar.ahmad@shekhamufti.com
C: +92 314 2590000
124
Aitov, Aidar
aidar.aitov@allianceaudit.kz
C: +7 777 775 09 10
102
Alam, Manzoor-ul
mjabedinbd@gmail.com
C: +880 171 154 1696
34
Alberdi, Debi
dalberdi@crispa.com
182
Alcover, Pierre
pierre.alcover@rsp.be
37
Aléksic, Bogoljub
aleksic@revizija.co.rs
C: +381 63 521 059
133
Alexander, Debbie
dalexander@cricpa.com
182
Alff, Florian
alff@alff-eickhoff.de
71
Alfter, Wolfgang
alfter@wirtschaftspruefung.com
69
Aliyev, Yagub
yagub.aliyev@forum.baku.az
33
Allahverdiyev, Hikmet hikmet.allahverdiyev@moorestephens.az
C: +994 50 200 44 40
33
Allan, Steven A.
sallan@moorestephens.com.au
C: +61 (0) 419 365 364
23
Allison, Kevin J.
kevina@pscpa.com
202
Almeida de Oliveira,
jaoliveira@msbrasil.com.br
40
José
217
@
PERSONAL CONTACT DETAILS (CONTINUED)
Alonso Díaz, Sandra
Alstrøm, Ole
Alt, Margie
Alten, Brian D.
Alter, Kurt A.
Alvarez, José Eduardo
Amine, Joseph A.
Amouhashem,
Behrooz
Anderson, David
Anderson, David N.
Anderson, Ian
Anderson, Louise
Andersson, Patrik
Angeli, Andrea
Angulo, Javier
Ankarath,
Nandakumar
Anschuetz, Chad M.
Aparicio, Celestino
Apple, Stanley L.
Applewhite, Sara
Aragón, Justo
Manrique
Archer, Greg
Archibald, Gerald J.
Ardito, Frank T.
Argaman, Amnon
Armanino, Andy J.
Armanino, Matt
Armour, Gordon
Arzuaga, Javier
Asher, Howard B.
Au, Tai Wee
Aumeras, Patrick
Aurelius, Scot E.
Austin, Laurie J.
Avci, Kenan
218
sandraalonso
@moorestephens-fidelitas.com
142
oa@moorestephens.dk
C: +45 40 30 79 11
56
margiea@ctn.moorestephens.co.za
135
balten@asherco.com
D: +1 215 940 7812
196
kalter@mslcpa.com
195
jalvarez@moorestephens.com.pa
C: +507 6673 6861
124
amine@moorestephensdm.com
180
hajiran.iacpa@yahoo.com
C: +98 9121089650
90
david.anderson@moorestephens.com
C: +44 (0)7887 626288
164
danderson@mohlernixon.com
D: +1 408 369 2503
199/200
ianderson@moorestephens.com.au
C: +61 (0) 419 838 523
D: +61 (0) 8 8205 6200
21
landerson@cricpa.com
182
patrik.andersson@andersson-norberg.se
C: +46 706 513322
145
a.angeli@axisnet.it
97
141
nanda@moorestephens-uae.com
C: +971 50 6524796
155
anschuetz@moorestephensdm.com
180
143
sapple@applegrowth.com
170
sapplewhite@cricpa.com
182
jmanrique@moorestephensperu.com
C: +51 1 9890 78178
125
C: +61 (0)408 720460
22/23/25/26
garchibald@bonadio.com
198
fta@gtreilly.com
172
amnon@lionorl.co.il
C: +972 54 6788005
94
C: +1 925 451 2548
5/6/9/199/201
matt.armanino@amllp.com
C: +1 925 352 3139
201
gordon.armour@moorestephens.com
C: +44 (0)7718 524173
165
javier.arzuaga@grupoams.com
141
hasher@asherco.com
D: +1 215 241 8950
196
autaiwee@moorestephens.com.my
C: +60 012 315 1338
105
paumeras@ms-casagrande.com
65
saurelius@mslcpa.com
195
laustin@dgccpa.com
172
kenan.avci@moorestephens.com.tr
C: +90 533 553 20 00
153
Averett, Bruce
Aw, Mick
Axene, Christopher E.
Aytaş Kösoğlu,
Ümmiye
Ayub, Roberto
Augusto
Babjaková, Viera
Baby, Cherian K.
baverett@cricpa.com
182
mickaw@moorestephens.com.sg
C: +65 9109 1881
134
173/176/177/178/186/190/191/192/206/207
ummiye.aytas@moorstephens.com.tr
153
rayub@msbrasil.com.br
C: +55 55 8111 3415
41
viera.babjakova@bdrbb.sk
135
cherian@varmaandvarma.com
C: +91 984 599 6290
83/85
Bader, Herbert
herbert.bader@horntreuhand.de
76
Badey, Alan G.
abadey@citrincooperman.com
194/206
Badger, Howard
hbadger@moorestephens.com.au
C: +61 (0)414 975 204
24
Bager, Steen K.
skb@moorestephens.dk
C: +45 2 6 73 80 82
57
Baggia, Douglas
C: + (504) 9992-9317
79/80
Baggia, Patricia
pbaggia@moorestephenshn.com
C: + (504) 9992-2029
79
Baguette, Jeanjean-françois.baguette
François
35
Baiges, Higini
hbaiges@srbasesores.com
140
Baird, Julie A.
jbaird@mslcpa.com
191/204
Bairstow, Nicholas
nick.bairstow@moorestephens.com
C: +44 (0)7977 090866
163
Balen, Zdenko
zdenko.balen@audit.hr
C: +385 98 275 264
53
Balen, Zdenko
53
Ballesteros, Christian
cballesteros@moorestephensscai.com
C: +57 (3)164605621
51
Balluku, Esmeralda
C: +355 (0)6920 44087
19
Bamber, Janine
jbamber@dbn.moorestephens.co.za
C: +27 (0)82 458 0446
136
Barbagallo, Antonio
studiobarbagallo@tin.it
99
Barksdale, Brian
bbarksdale@cricpa.com
182
Baron, Sheldon L.
sbaron@bswllc.com
D: +1 314 983 1269
204
Barooshian, Laura K.
lbarooshian@dgccpa.com
172
Barranco, Alberto M.
abarranco@mosconsult.it
98
Barranco, Giuseppe A. barranco@moorestephens.it
C: +39 335 8085247
95/96/98
Barranco, Giuseppe A. barranco@mosconsult.it
C: +39 335 8085247
98
Barranco, Mario A.
mariobarranco@moorestephens.it
95
Barrett, Mark
C: +353 86 8245967
91
Barrios, Carlos
cbarrios@moorestephens.com.ve
C: +58 (424) 1436829
208
Barrons, David M.
dbarrons@beenegarter.com
C: +1 616-450-2761
184
Barton, Clive
clive.barton@moorestephens-jersey.com
C: +44 (0)7797 718191
5/100/101
219
@
Barton, Kenneth L.
Barturen, Ignacio
Bascou, Alexandra
kbarton@blueandco.com
177
141
alexandra.bascou
@moorestephens-europe.com
D: +32 (0) 2 627.18.31
8
Basheer, Rick
rbasheer@moorestephens.com.au
C: +61 (0) 408 822 052
D: +61 (0) 8 8205 6219
21
Bassett, Sam
sam.bassett@markhams.co.nz
D: +64 9 306 7103
119
Bastirsch-Knees, Birgit b.bastirsch@moorestephens.at
30
Batista Feliciano,
pedro@msbrasil.com.br
40
Pedro
Batista, Aristides
arbatista@moorestephens.com.pa
C: +507 6780 5386
124
Baudinette, Robert A. rbau@sinclairwilson.com.au
C: +61 (0)439 988 984
D: +61 (0) 3 5561 1483
211
Baudoin, Laurent
lbaudoin@eca-groupe.com
65
Baumgarten, Rolf
baumgarten@rinke-gruppe.de
C: +49 (0)1735 388263
77
Bay, Lorraine
lorraine.bay@moorestephens.com
C: +44 (0)7881 500020
157
Baylis, John
john.baylis@moorestephens.com
C: +44 (0)7887 626239
158/159
Baylis, Simon
simon.baylis@moorestephens.com
157
Beach, Joseph W.
jbeach@asherco.com
C: +1 609 510 8410
D: +1 215 940 7851
196
Beachy, Kent
kent.beachy@reacpa.com
177
Beall, Lee
lee.beall@reacp.com
177
Beamer, Lisa
lisa.beamer@reacpa.com
192
Beamish, Richard J.
beamish@moorestephensdm.com
180
Bean, Bransom
bransom.bean@mscb.im
C: + 44 (0)7624 212036
93
Bearden, Jim
jbearden@cricpa.com
182
Bechis, Enrique
ebechis@moorestephens-gl.com
C: +86 (21) 1381 6084496
20/51
Beck, Horst
horst.beck@moorestephens.de
67
Begley, Kevin
kevinbegley@decosimo.com
175
Belcher, Robert L.
robertbelcher@decosimo.com
174
Beljkas, Jelena
beljkas@revizija.co.rs
133
Bell, Robin R.
rbell@bswllc.com
D: +1 314 983 1217
204
Benchoubane, Karim
benchoubane@msbernossi.ma
C: +212 6 61 17 47 47
113
Benko, Christopher J. cbenko@applegrowth.com
170
Bennett, Nick
nick.bennett@moorestephens.com
C: +44 (0)7718 524166
164
Bennie, Andrew
andrewb@pta.moorestephens.co.za
C: +27 (0)82 551 9576
6/139
Ben-Shoham, Galit
galit@lionorl.co.il
94
Bentley, Allen B.
179
Beranek, Axel
prof.dr.beranek@rhein-emscher.de
D: +49 (0) 203 29506 631
69
220
Bergmann, Gertrud R.
gertrud.bergmann
@moorestephens.de
Bernal, Juan G.
jgbernal@moorestephensscai.com
C: +57 (3)213701551
Bernossi, Abdellatif
C: +212 6 6120 9036
Bernossi, Kouds
kouds@msbernossi.ma
Berriman, Brett
brettb@pmb.moorestephens.co.za
C: +27 082 925 4334
Berry, Doug
dberry@cricpa.com
Berry, Michael J.
berry@moorestephensdm.com
Beutelschies, Richard
rbeutelschies@trmoore.com
Bezzant, Alan
alan.bezzant@moorestephens.com
C: 07802 635007
Bharati, Yogesh
chandigarh@kjco.net
C: +91 9815069846
Bhat, Radhesh L.
radhesh@varmaandvarma.com
Bhatnagar, J. S.
jsbhatnager@kjco.net
Bhikha, Kiran
kiran.bhikha@markhams.co.nz
D: +64 9 306 7117
Białecki, Janusz
j.bialecki@msca.pl
C: +48 691 538 924
Bice, Chad
chad.bice@reacpa.com
Biega, Beth
bethbiega@decosimo.com
Bierhorst, Dave
daveb@hcvt.com
Bigogno, Lelio
l.bigogno@tickmark.it
Bill, Susan
sue.bill@moorestephens.com
Binder, Martin
martin.binder@moorestephens.at
Binder, Michael
michael.binder@moorestephens.at
Birkholz, Christian
c.birkholz@susat.de
Birn, Jesper
jbi@moorestephens.dk
C: +45 40 33 78 11
Bishop, Peggy W.
pbishop@beenegarter.com
C: +1 616 443 0466
Blacha, Frank
blacha@n.fuerst-beratung.de
Blackwell, Andrew
ablackwell@moorestephens.com.au
C: +61 (0) 416 141 260
Blanco, Carlos Cabrera ccb@abogadostributarios.es
Blanquer, Jorge
jblanquer
@moorestephens-addveris.es
Blevins, Jane L.
jblevins@blueandco.com
Block, Leslie (Les)
lblock@bswllc.com
D: +1 314 983 1252
Blood, Richard
richard.blood@moorestephens.com
C: +44 (0)7903 891488
Bodell, Brian
brian.bodell@moorestephens.co.im
C: +44 (0)7624 212034
D: +44 (0)1624 697214
Boeing, José
boeing@msbrasil.com.br
Bogniard, Jason
jbogniard@applegrowth.com
Bohl, Mogens
mbo@moorestephens.dk
C: +45 20 48 64 02
Bojtos, Gyuláné
e.bojtos@moorestephens.hu
Bollinger, Kelly
kbollinger@cricpa.com
Bonadio, Thomas F.
tbonadio@bonadio.com
67
51
113
113
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83
85
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119
127
207
47
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Bonnevie, Per
Borg, Anders
Borghi, Paolo
Borgia, Scott
Borkel, Michael
Bothara, G. M.
Böttinger, Ulrich
Bouraoui, Jelil
Bouraoui, Kamel
Bourke, Kim
Bouwman, John
Bowen, Dan J.
Bowen, James
Boyancé, Carlo
Boyd, David
Boylan, Dermot
Boyle, T. J.
Bradley, John
Brady, Andrew
Brambila Cortés,
Héctor
Brambila Espinosa,
Héctor
Branch, Robert
Brandel, Anthony
Brands, Otto
Brandstätter, Sylvia
Brandt, Niels
Braun, Luc
Braun, Michael K.
Braun, Werner
Brause, Bill
Brecknell, Michael
pbo@moorestephens.dk
C: +45 20 54 88 09
60
ab@moorestephens.dk
C: +45 20 43 32 44
59
C: +39 346 6681265
95/98
scott.borgia@amllp.com
201
michael.borkel@moorestephens.de
C: +49 (0)171 6422 260
75
gmbothara@kjco.net
C: +91 9822047884
83
C: +49 (0)172 5300093
D: +49 541 4046022
75
153
kamel.bouraoui@kbc.com.tn
153
kbourke@moorestephens.com.au
C: +61 414 641 088
D: +61 (0) 7 5519 1032
22
jbou@sinclairwilson.com.au
C: +61 (0)417 505159
D: +61 (0) 3 5562 6866
211
dan.bowen@amllp.com
C: +1 925 858 6199
201
james.bowen@markhams.co.nz
121
97
david.boyd@moorestephens.com
C: +44 (0)7841 985788
165
dermot.boylan@moorestephens-jersey.com
C: +44 (0)7797 745417
100
tboyle@frostpllc.com
D: +1 (501) 975 0276
187
jbradley@msca.co.uk
C: +44 (0)7866 463940
163
andrew.brady@markhams.co.nz
C: +64 21 244 4214
119
hbrambila@prodigy.net.mx
108
hbe@prodigy.net.mx
robert.branch@moorestephens.com
C: +44 (0)7808 767638
abrandel@coffra.fr
o.brands@mth.nl
brandstaetter@alpen-adria-wp.at
nb@moorestephens.dk
C: +45 24 27 10 45
luc.braun@moore-stephens.lu
mbraun@dmcl.ca
w.braun@moorestephens.at
bill.brause@amllp.com
michael.brecknell@moorestephens.com
108
160
66
117
30
58
104
46
27
201
158
Bressler, Larry M.
Brewer, Robert
222
lbressler@asherco.com
D: +1 215 241 8951
rbrewer@grassicpas.com
196
185
Brewster, Regina P.
Briand, Cédric
Bridges, Jeff
Briggs, William C.
Brine, Tony
Brock, Basil D.
Brook, Adrian
Brown, Chris
Brown, Stuart M.
Bruce, Michael
Bruckel, Thomas
Bruckman, David
Bruder, Catherine G.
Bryan, John
Bryan-Matura, Janet
Brychel, John
Buch, Holger
Buffini, Mike
Bukhatir, Abdul Aziz
Abdullah Mohammad
Bulkmans, Jan
Burkart, Robert J.
Burke, Cheryl
Burnett, Mark
Burns, William T.
Busgeeth, Dharmraj
Bush, Chris
Butler, Dayrrl R.
Butler, Michael
Butler, Warwick
Byars, Keith A.
Byrnes, Michael D.
Cain, Chris
Cain, David M.
Calado, Claudio
Caleca, Tony J.
rbrewster@cricpa.com
cbr@alexfidu.ch
jbridges@cricpa.com
wbriggs@citrincooperman.com
tbrine@moorestephens.com.au
C: +61 (0)403 499 284
bbro@sinclairwilson.com.au
C: +61 (0)407 052 405
D: +61 (0) 3 5566 3367
adrian.brook@moorestephens.com
C: +44 (0)7984 173204
chris.brown@moorestephens.com
C: +44 (0)7912 741920
stuartb@bartons.com.au
C: +61 (0)427 260 000
michael.bruce@moorestephens.com
C: +44 (0) 7971076313
D: +44 (0) 20 7651 1505
tbruckel@bonadio.com
dbruckman@citrincooperman.com
bruder@doeren.com
jbryan@citrincooperman.com
jbryan-matura@trmoore.com
john.brychel@amllp.com
h.buch@mth.nl
C: +31 616451072
mike.buffini@moorestephens.co.im
C: +44 (0)7624 212027
bukhatir@eim.ae
C: +971 50 5599446
jan.bulkmans@moorestephens.be
182
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22
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157
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211
158
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193
180
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184
201
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rburkart@dmcl.ca
45
cburke@dgccpa.com
172
mark.burnett@moorestephens.com
C: +44 (0)7827 335530
160
wburns@asherco.com
C: +1 610 761 5243
D: +1 215 940 7809
196
raj@moorestephens.mu
106
chrisb@ctn.moorestephens.co.za
6/136
dayrrl@bahamas.net.bs
33
michael.butler@moorestephens.com
C: +44 (0)7887 626227
39/157
wbutler@moorestephens.com.au
C: +61 412 996 994
D: +61 (0) 7 5519 1034
22
keith@mohlernixon.com
D: +1 408 369 2426
200
mbyrnes@asherco.com
D: +1 215 940 7801
196
ccain@cricpa.com
182
dave.cain@reacpa.com
177
calado@moorestephensdm.com
180
tcaleca@bswllc.com
D: +1 314 983 1267
204
223
@
Calla, Rosa
Callaghan, John
Callow, Phillip
rosa.calla@integrity.be
35
john.callaghan
@moorestephensnathans.com
C: +353 87 9189819
91
phillip.callow@moorestephens-jersey.com
C: +44 (0)7700 888804
100
143
alexcamarena@prodigy.net.mx
108
Calvet, Francisco J.
Camarena Berra,
Alejandro
Camargo, Hildebrando h.camargo@msbrasil.com.br
C: +55 16 9184 9883
42/43
Canteli Díaz, José Luis jcanteli@moorestephens-fidelitas.com 142
Canton, Belinda
belinda.canton@markhams.co.nz
119
Cardoso, Paulo
pcardoso@msbrasil.com.br
40
Roberto
Carlei, Marco S.
mcarlei@moorestephens.com.au
C: +61 (0) 417 305 793
5/23
Carlin, Jim
jim@hcvt.com
188
Carlino, Gustavo A.
gcarlino@suarez-menendez.com
20
Carlsen, Claus
cc@moorestephens.dk
C: +45 20 33 74 78
57
Carnegie-Smith,
leannec@bartons.com.au
Leanne
C: +61 (0)417 816 385
211
Carr, Stephen J.
scarr@asherco.com
D: +1 215 241 8952
196
Carr, William H.
bcarr@cricpa.com
6/182/183
Carr-Hilton, James F.
jcarr-hilton@dmcl.ca
6/45
Carrow, Mark S.
mcarrow@citrincooperman.com
196
Carter, Michael
mcarter@cricpa.com
182
Casagrande, Bernard
bcasagrande@ms-casagrande.com
65
Cashen, Anthony
anthony.cashen@moorestephens.co.im
D: +44 (0)1624 697241
92/94
Castro e Silva,
robinson@msbrasil.com.br
Robinson P.
C: +55 85 9981 6993
41
Castro, Maria E.
mcastro@suarez-menendez.com
C: +54 (911) 4569 0940
20
Catasca, Stephanie
scatasca@atkinsoncpa.com
170
Caton, Heidi
hcaton@bonadio.com
198
Catterson, Peter
pcatterson@moorestephens.com.au
22
Cedillo Ríos, Juan
jacedillo@jacr.com.mx
111
Antonio
Cesario, Jean-Claude
jcesario@moorestephens.com.au
C: +61 (0) 418 263 715
21/23
Chai, Fangpu
cfp0512@163.com
50
Chaitovsky, Aaron
193/194/196/203/206
Chandran, Chris
cchandran@moorestephens.com.au
C: +61 (0) 438 331 373
24
Chang, Matthew
mat@moorestephens.com.tw
152
Chavez, Matthew
matthew.chavez@amllp.com
201
Chay, Yiowmin
chayyiowmin@moorestephens.com.sg
C: +65 9862 5292
134
Chen Zhao Hui, Jackie mscpa@163.com
D: +86 (591) 8333 0870
49
Chen, De Rong
cdr@gzcpams.cn
50
Chen, Jian
chenjian@gzcpams.cn
50
224
Chen, John
Chen, Kevin
Chen, Lieqian
Chen, Linny
Chen, Shenghua
Chen, Shiran
Cheney, Paul E.
Cherradi, Tajeddine
Childress, Bob
b48599@yahoo.com.tw
152
151
chen-lieqian@163.com
49
152
xhcpa-csh@263.net
49
zqchenshiran@126.com
50
paulcheney@decosimo.com
175
tcherradi@menara.ma
113
bchildress@frostpllc.com
D: +1 501 975-0129
187
Childs, Garry
gchilds@moorestephens.com.au
21/25
Ching, Johnny
jching@moorestephens.com.au
C: +61 (0) 419 258 322
25
Cho, Perry
pcho@sinclairwilson.com.au
C: +61 (0)417 086 688
D: +61 (0) 3 5561 5888
211
Chong, Eddy K. C.
C: 60 012 381 3110
5/105/106
Chong, Kenneth P.
kchong@dmcl.ca
45/46
Chong, Tet On
tetochong@yahoo.co.uk
105
Chopping, David
david.chopping@moorestephens.com
C: +44 (0)7881 500015
157
Chowdhury, Amitava
amitaval1233@rediffmail.com
C: +91 9831 158989
86
Christe, Jacques
jch@fidmc.ch
149
Christensen, Henrik
hrc@moorestephens.dk
Rysgaard
C: +45 22 46 08 55
60
Christensen, Jennifer
jchristensen@cricpa.com
182
Christensen, Kasper
krc@moorestephens.dk
Rabing
C: +45 20 14 78 11
56
Christensen, Kurt
kc@moorestephens.dk
C: +45 26 20 78 11
56
Christian, Blake
blakec@hcvt.com
187
Christiansen, Anders
aho@moorestephens.dk
Holmgaard
C: +45 40 31 70 73
56
Christodoulou,
c.christodoulou@moorestephens.com.cy
Christos
C: +357 9943 0698
D: (25) 750333
53
Christodoulou, George george.christodoulou@moorestephens.gr
C: +30 6977 456763
78
Chromčíková, Alžbeta alzbeta.chromcikova@bdrbb.sk
135
Chronowski, Helen
hchronowski@bk-cpa.com
175
Chrysostomou,
chrysostomos.chrysostomou
Chrysostomos
@moorestephens.gr
C: +30 6977 456740
78
Chu, Michelle M.Y.
michelle@ms.com.hk
80
Chuang, Angela
angela@moorestephens.com.tw
151
Cibeira, Maria D.
dcibeira@suarez-menendez.com
20
Cifuentes, Juan
jcifuentes@moorestephens.com.ve
C: +58 (414) 320 05 29
D: +58 (212) 7943076
208
Cifuentes, Luis
lcifuentes@moorestephens.com.ve
C: +58 (414) 327 24 61
D: +58 (212) 7930940
208
Citrin, Niles
ncitrin@citrincooperman.com
193
Clark, Kristen M.
kclark@bonadio.com
198
225
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Clark, Paul
Clarke, Barry
Clarke, Robert
Clemente, Cristina
Cless, Brad
Cleveland, Sally L.
Close, Jean
Clough, John
Coffel, Terri
Cohen, Helen K.
Cohen, Jacques
Cohen, Jeffrey
Coker, Robert
Coldwell, Andrew
Collard, Jean-Michel
Collins, Brett
Colvin, Lori
Compher, David
Conerly, Tracy
Conner, H. Ken
Constantinou, Costas
Constantinou,
Damianos
Cooper, Dennis
Cooper, Jack C.
Cooper, K. Dale
Cooper, Kevin
Cooper, W. Thomas
Cooperman, Joel A.
Copeland, Elizabeth
Copeland, Scott
Coppolino, Angelo J.
Cordano, Kevin
Corey, Jeffrey R.
Costello, D. Michael
226
paul.clark@moorestephens.com
C: +44 (0)7887 626265
157
barry.clarke@markhams.co.nz
120
rclarke@moorestephens.com.au
C: +61 (0) 411 699 997
21
cclemente@moorestephens.com.au
C: +61 (0) 417 861 116
D: +61 (0) 8 8205 6298
21
brad.cless@amllp.com
C: +1 510 303 2421
201
scleveland@blueandco.com
185
jclose@bonadio.com
198
D: +44 (0)7767 330228
169
tcoffel@citrincooperman.com
193
hcohen@blueandco.com
C: +1 502 741 2662
189
jcohen@frazerllp.com
C: +1 951 316 0703
D: +1 714 671 2208
188
jcohen@grassicpas.com
185
rocker@cricpa.com
182
andrew.coldwell@moorestephens.com
C: +44 (0)7957 618031
D: +44 (0)1722 420402
168
jm.collard@integrity.be
35
bcollins@moorestephens.com.au
C: +61 (0)416 246 873
26
lori.colvin@amllp.com
201
dcompher@cricpa.com
182
tconerly@cricpa.com
182
kenconner@decosimo.com
174
costas.constantinou@moorestephens.gr
C: +30 6977 456760
78
C: +30 6977456767
78
dcooper@frostpllc.com
D: +1 501 975-0103
187
jcooper@mscm.ca
D: +1 416 641 4966
45
kdcooper@cricpa.com
182
kevin.cooper@moorestephens.com
C: +44 (0)7500 960619
165
tcooper@blueandco.com
C: +1 502 445 1545
189
jcooperman@citrincooperman.com
193
lcopeland@htcl.bm
C: +1 441 533-8932
D: +1 441 296-8932
39
scott.copeland@amllp.com
C: +1 925 209 3655
199
acoppollino@mspc-cpa.com
178
kevin.cordano@hcvt.com
195
jcorey@bonadio.com
198
mikecostello@decosimo.com
174
Cotoret, Zaidet
Cottignies, Fred
Cox, Doug
Cox, L. Thomas
Cox, Roberto C.
zcotoret@moorestephens.com.ve
C: +58 (414) 326 98 09
D: +58 (212) 7938814
fred.cottignies@msfm-jersey.com
dcox@atkinsoncpa.com
tcox@cricpa.com
C: +54 (911) 4565 7796
208
101
170
182
5/6/8/20/51
scott.craig@moorestephens.com
C: +44 (0)7767 258154
164
Crappe, Damien
damien.crappe
C: +32 (0)478 885 369
35
Craw, Gavin
gavin.craw@markhams.co.nz
C: +64 27 289 1979
120
Crawford, Mark A.
crawford@moorestephensdm.com
180
Cresswell, Scott W.
scresswell@bonadio.com
198
Crowley, Deborah L.
dcrowley@eadiepaynellp.com
197
Cruz, F. Noel
fncruzp@ibw.com.ni
C: +505 8454 8840
122
Cruz, Julio David
julio.cruz@moorestephens.com.pa
C: +507 6981 9391
5/124
Cruz, Mayela C.
mayela.cruz.gonzalez@gmail.com
C: +505 8643 7619
122
Cutler, Howard L.
hcutler@beenegarter.com
C: +1 616 443 0470
184
Cyphers, Barbara
barbara.cyphers@amllp.com
C: +1 925 997 0026
201
Dadras, Sassan Emad
dadras@moore-stephens.net
C: +98 91201240630
90
Dahl, Erik
ed@moorestephens.dk
60
Dale, Alvin F.
adale@dmcl.ca
45
Dalloway, Mark
mark.dalloway@markhams.co.nz
C: +64 21 136 7439
120
Daly, Katrina J.
kdaly@moorestephens.com.au
C: +61 (0) 410 623 671
25
D’Amato, Amber J.
adamato@msnainc.org
9/169
Damigou, Georgia
georgia.damigou@moorestephens.gr
C: +30 6977 603953
78
Daniel, Bernadette M. bdaniel@asherco.com
D: +1 215 940 7803
196
Daniel, Derek
derekdaniel@decosimo.com
184
Daňsa, Michal
C: +420 604 905 440
54/55
Danziger, David
ddanziger@mscm.ca
C: +1 647 296 3658
D: +1 416 641 4940
45
Datlen, Stuart
stuart.datlen@moorestephens.com
C: +44 (0)7715 052516
D: +44 (0)23 8082 1526
168
Davies, Jon
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Davies, Steven Andrew steven.davies@moorestephens.ru
129
Davis, Anthony R.
tdavis@sinclairwilson.com.au
C: +61 (0) 422 827 806
D: +61 (03) 5593 2839
211
Craig, Scott
227
@
Davis, David
david.davis@amllp.com
C: +1 925 963 2197
201
Davis, Sharon A.
sdavis@frazerllp.com
188
De Anda Sánchez, José jcdeanda@msdat.com.mx
C: +52 155 3538 6194
109
De Anda Turati, José
jadeat@msdat.com.mx
Antonio
C: +52 155 3733 1235
109
de Bie, Paul
pauldebie@wvdb.nl
114/115/118
De Doncker, Maarten maarten.dedoncker
C: +32 (0)497 597 011
35
de Klerk, Salomien
sdeklerk@hd.moorestephens.co.za
D: +27 (0) 42 293 4010
137/138
De los Santos Anaya,
csantosa@msc.com.mx
Carlos
D: +52 444 829 7470
112
De los Santos Anaya,
msantosa@msc.com.mx
Marcelo
C: +52 444 829 0175
112
De los Santos Fraga,
jsantos@jsc.com.mx
Javier
C: +52 1834 1060 689
107
De los Santos Valero,
gsantos@jsc.com.mx
Gerardo
C: +52 1834 1113-131
107
jsantosv@jsc.com.mx
Javier
C: +52 1834 1114 391
107
vsantos@jsc.com.mx
José Ventura
C: +52 1834 1114 815
107
De Marchi, Andrea
a.demarchi@axisnet.it
97
de Mey, Flip
flip.demey@moorestephens.be
35/36
de Oliveira, Adelmo
adelmo@msbrasil.com.br
40
De Pascale, Luca
lucadepascale@studiopdb.com
C: +39 346 6681265
98
de Siqueira, Eloi
esiqueira@msbrasil.com.br
C: +55 11 9620 5318
42/43
De Smedt, Emiel
emiel.desmedt@moorestephens.be
36
de Wijs, William
114/115
Deacon, Heather
7
Dean, Jonathan D.
dean@moorestephensdm.com
180
Debernardi, Luca
lucadebernardi@studiopdb.com
C: +39 346 6681265
98
Decosimo, J. Thomas
tomdecosimo@decosimo.com
174
Decosimo, Joseph D.
6/174
Decosimo, R. Frederick freddecosimo@decosimo.com
174
Decosimo, Rose E.
rosedecosimo@decosimo.com
174
DeFelice, Alexandra
adefelice@msnainc.org
D: +1 917 338 6047
9/169
DeGennaro, Joseph C. degennaro@moorestephensdm.com
180
Del Barrio Alba,
110
Armando
Del Cid, José María
josemariadelcid
@moorestephensjmc.com
140/143
DeLaney, Sean F.
sdel@sinclairwilson.com.au
C: +61 (0)439 812 899
D: +61 (0) 3 5561 4248
211
Delgado, Zacarías
zdelgado@moorestephens.com.ve
C: +58 (414) 326 71 65
D: +58 (212) 793 4939
208
228
Dell, Stacey J.
Delle Site, Karen
den Bouw, Richard
Denooze, Hilde
DePoli, Michael J.
DessulemoustierBovekercke, Michael
DeVito, Michael
Devoto Gagliardi,
Guillermo
Dewe, Warwyck
Di Martino, Francisco
Diamantaras,
Diamantis
DiCicco, Leonard N.
Dillon, Carl J.
Dinca, Ana
Dingley, Neil
Dinh, Thang Van
Dixon, Clive
Dobrinić, Anka
Doerr, Martin M.
Doikova, Sonia
Domínguez Pulido,
Martín Felipe
Donald, Gillian
Donaldson, Alan
Donaldson, Peter J.
Dowling, Marcus G.
Doyle, James M.
Draper, Morris B.
Dreves, Stuart
Drewsen, Steen
Driesch, Dirk
Druzianic, Dan
du Plessis, Izak
du Plessis, Wynand
du Pré, Marco
du Preez, George
Dubielová, Mária
stacey@mohlernixon.com
D: +1 408 369 2432
200
kdellesite@atkinsoncpa.com
170/197
r.den.bouw@drv.nl
116
hilde.denooze@moorestephens-europe.com
D: +32 (0) 2 627.18.32
8
depoli@moorestephensdm.com
180
m.dessule@moorestephens.at
27
mdevito@citrincooperman.com
gdevoto@moorestephensperu.com
193
125
warwyck.dewe@markhams.co.nz
121
fdimartino@suarez-menendez.com
20
diamantis.diamantaras@moorestephens.gr
C: +30 6977 456772
78
lndicicco@dgccpa.com
172
carl.dillon@moorestephensnathans.com
C: +353 87 2535760
91
ana.dinca@auditone.ro
129
neil.dingley@moorestephens.com
169
dinhthang@cpavietnam.vn
208
clive.dixon@moorestephens.co.im
C: +44 (0)7624 495050
D: +44 (0)1624 697220
92/93/94
anka.dobrinic@revidens.hr
52
mdoerr@bswllc.com
D: +1 314 983 1350
204
doikova@msaudit.com
C: +359 8788 07740
44
fdominguez@oma.com.mx
C: +52 155 4362 5747
110
gillian.donald@moorestephens.com
C: +44 (0)7894 094503
164
alan.donaldson@moorestephens.com
C: +44 (0)7718 524152
164
pdonaldson@dmcl.ca
46
C: +1 404 444 9438
D: +1 404 531 8127
171/173/180
jdoyle@asherco.com
D: +1 215 940 7821
196
m.draper@mowbreygil.com
D: +1 780 421 5916
47
sdreves@moorestephens.com.au
C: +61 433 123 375
22
ste@moorestephens.dk
C: +45 40 45 72 81
56
d.driesch@susat.de
67
dan.druzianic@markhams.co.nz
120
izak@stb.moorestephens.co.za
139
wynand@el.moorestephens.co.za
137
m.du.pre@drvcf.nl
C: +31 6 51374531
117
george@stb.moorestephens.co.za
139
maria.dubielova@bdrbb.sk
135
229
@
Duffy, Anthony
Dugan, Patrick J.
aduffy@bonadio.com
pdugan@asherco.com
D: +1 215 940 7878
Dugdale, Chris
chris.dugdale@mapartners.co.uk
Dumermuth, Ryan
ryan.dumermuth@reacpa.com
Dumont, Axel
axel.dumont@rsp.be
Dumortier, Jean-Marie jean-marie.dumortier
C: +32 (0)475 493558
Duncan, Homer
hduncan@frostpllc.com
D: +1 919 341-7418
Duncan, Ted
tduncan@frostpllc.com
D: +1 501 975-0248
Dundas, Michael
mdundas@moorestephens.com.au
C: +61 (0) 418 922 321
Dunn, Wesley J.
wdun@sinclairwilson.com.au
C: +61 (0)419 136 587
D: +61(0) 3 5562 7070
Dunnell, Al W.
adunnell@pscpa.com
Durango Pérez,
mdurango@moorestephens-ec.com
Mauricio
C: +593 99196535
Durman, Steve
steve.durman@moorestephens.com
C: +44 (0)7887 626299
Eagar, Ronald
reagar@grassicpas.com
East, Charles Bradley
Easterling, Jeff
jeasterling@cricpa.com
Ebine, Motoko
mebine@seishin.or.jp
Ebner, Peter
p.ebner@moorestephens.at
Echeverría Arceo,
decheverria@peonderegilvega.com
Daniel Oscar
C: +52 1999-9478-357
Ecker, Josef
josef.ecker@moorestephens.de
Ecker, Norbert
n.ecker@kpwt-sr.de
Eddy, Carson
ceddy@cricpa.com
Eder-Wildpaner,
c.eder@moorestephens.at
Christine
C: +43 (0) 664 849 39 36
Edison, David
david.edison@moorestephens.com
Edwards, Michael
Efstratiou, Pambos
Eggenberger, Hans
Egger, Urs
Eggers, Peter H.
Eguiarte Martinez,
Héctor
Ehrenböck, Josef
Ehrsam, Uwe
Eichenauer, Donald
Eidher, Thomas
Eiseman, Thomas P.
Ekenseair, Keith
230
198
196
215
176
37
35/36
197
187
24
211
202
6/61
157
185
175
182
100
30
109
74
74
182
27
157/158
medwards@frazerllp.com
205
p.efstratiou@moorestephens.com.cy
C: +357 99 438281
D: +357 (25) 438281
53
h.eggenberger@toendury.li
213
uegger@ms-zurich.com
C: +41 (0)79 433 86 15
D: +41 (0)44 828 18 36
150
p.eggers@susat.de
67
hectoreguiarte@albertotapia.com.mx 108
j.ehrenboeck@moorestephens.at
uwe.ehrsam@moorestephens.de
deichenauer@bonadio.com
t.eidher@citytreuhand.at
tomeiseman@decosimo.com
kekenseair@frostplllc.com
C: +1 479 236 1925
D: +1 479 695-4320
32
67
198
27
174
183
El Ayouty, Mohamed
H.S.
El Ayouty, Salah
El Ayouty, Taher
El Shayeb, Mohammed
Ellerbe, Malcolm
Elliott, David
Ellis, Robert C.
Eltchelebi, Rami
Enevoldsen, Stig
Eng, Robert H.
Engberg, Lars Erik
Enright, Robert
Epure, Florin
Erard, David
Erb, Thoralf
Ericson-Kidder, Lorri
Ericsson, Anders
Eriksson, Sture
Ervin, John
Esperon, Alfredo A.
Espinosa Barro,
Francisco José
Estigarribia Lezcano,
Fernando José
Etienne, Grégoire
Eure, Randy
Evangelista, David
Evans, Phillip A.
Evans, Phillip A.
Exner, Eberhard
Faber, Jochen
Fabian, David
Fagan, Mark
Fahey, James G.
Fan, Jinli
Fanjul, Joaquín
Fanturová, Jitka
Farooqui, Tayyeb
C: +966 561 111 241
6/9/34/132
salah_elayouty@elayouty.com
132
m_taher@elayouty.com
132
m.elshayeb@elayouty.com
C: +973 396 400 69
34
malcolm.ellerbe@amllp.com
C: +1 408 568 1322
201
david.elliott@moorestephens.com
C: +44 (0)7887 626243
D: +44 (0)7887 626243
161
rellis@blueandco.com
174
reltchelebi@moorestephens.com.au
C: +61 (0) 438 025241
23
se@moorestephens.dk
C: +45 22 72 29 28
58
robert@mohlernixon.com
D: +1 408 369 3748
200
lars.erik.engberg@moorestephens.se
C: +46 (0)70 618 79 39
146
renright@bonadio.com
198
florin.epure@auditone.ro
129
david.erard@hcvt.com
194
t.erb@susat.de
67
lkidder@cricpa,.com
182
anders.ericsson@moorestephens.se
C: +46 (0)70 896 08 93
146
sture.eriksson@moorestephens.se
C: +46 (0)70 618 79 40
146
jervin@frostpllc.com
D: +1 479 695-4320
183
aesperon@suarez-menendez.com
20
141
festigarribia@ayca.com.py
C: +595 981 407 889
213
gregoire.etienne@moorestephens.ch
149
reure@cricpa.com
182
devangelista@ms-cpa.com
178
phillip.evans
@moorestephens-qatar.com
128
phillip.evans@moorestephens-mc.com 112
exner@rinke-gruppe.de
C: +49 (0)173 515 9803
77
jfaber@dbn.moorestephens.co.za
C: +27 (0)82 3065677
136
dfabian@bonadio.com
198
193/194/196/203/206
jfahey@applegrowth.com
170
gdfanjinli@163.com
50
jfanjul@moorestephens-fidelitas.com
140/142/143
jitka.fanturova@moorestephens.cz
C: +420 603 487 020
54/55
tayyeb@elayouty.com
132
231
@
Fearon, Mark
Fehlberg, Ingo
Fei, Mingqi
Feichter, David
Felix, Liana F.
Felli, Sandra
Felsing, Carol E.
Felsing, Marlyn
Ferguson, Robert G.
Fernández Ripoll,
Fernando
Fernández, Fernando
mark.fearon@reacpa.com
ingo.fehlberg@moorestephens.de
fmq@gzcpams.cn
david.feichter@bureauplattner.com
liana@mohlernixon.com
D: +1 408 369 2528
sfelli@moorestephens.com.au
C: +61 (0) 417 274 387
cfelsing@cricpa.com
mfelsing@cricpa.com
bob.ferguson@reacpa.com
fernando.fernandezripoll
@msmadrid.com
fernando.fernandez@msmadrid.com
192
67
50
99
200
25
182
182
190
142
140/142
pablo.fernandez@msmadrid.com
142
wfernandez@citrincooperman.com
203
giuseppeferrari@bluewin.ch
148
antonf@frrs.moorestephens.co.za
C: +27 (0)83 463 0534
137
Festi, Frank L.
frank.festi@reacpa.com
190
Fey, Michael
m.fey@kpwt-la.de
C: +49 (0)871 96240 34
74
Finamore, Georges
georges.finamore@rsp.be
37
Finch, Britton R.
bfinch@cricpa.com
182
Finch, Michael
michael.finch@moorestephens.com
169
Fine, Alan J.
afine@bswllc.com
D: +1 314 983 1292
204
Finley, Gregory S.
greg@mohlernixon.com
D: +1 408 369 2424
200
Finzer, Darlene
darlene.finzer@reacpa.com
192
Fioravanti, Sérgio
sfioravanti@msbrasil.com.br
Laurimar
C: 55 51 9808 6046
41
Fischer, Anita
a.fischer@moorestephens.at
D: +43 (01) 877 57 01
28
Fischer, Jürgen
j.fischer@moorestephens.at
D: +43 (01) 877 39 00
28
Fischer, Markus
markus.fi scher@moorestephens.de
C: +49 (0)173 2902419
D: +49 (0) 54 1 40 46 044
75
Fischer, William
wfischer@grassicpas.com
185
Fish, Alistair
alistair.fi sh@mapartners.co.uk
215
Flachsbart, Nancy A.
nflachsbart@bpp401k.com
D: +1 618 654 3100
204
Flaig, Chris
chrisflaig@decosimo.com
175
Flannery, James J.
C: +1 908 304 3886
178/193
Flashberg, Jason
jasonf@hcvt.com
205
Fleetwood, Michael A. mfleetwood@blueandco.com
202
Flegas, Giannis
giannis.flegas@moorestephens.gr
C: +30 6977 456748
78
Flesher, Greg
gflesher@frostpllc.com
D: +1 501 975-0204
187
Flewellyn, Cary M.
cflewellyn@mstiller.com
C: +1 404 583 7546
D: +1 404 531 8123
171
Fernández, Pablo
Fernandez, Wilfredo
Ferrari, Giuseppe
Ferreira, Anton
232
Flom, Ted A.
Flower, Mike
Fong, Peter
Fonseca, Julio C.
Ford, Renee B.
Förster, Julia
Forsyth, Donald
Fortin, Janice M.
Fortún, Arturo
Foster, Vintage
Fowler, Martin
Fox, Todd R.
Fracker, James
Francis, Graham
Franke, Bert
Franke, Björn
Fraser, Marlon
Freda, David
Frederiksen, Ove
Free, Brian
Freke, David
Frenay, Aswin
Freudel, Ulrich
Freund, Matthias
Friend, George
tflom@bswllc.com
D: +1 314 983 1294
mike.flower@markhams.co.nz
peterfong@msa.com.my
C: +60 012 711 9779
ramos18_95@yahoo.es
C: +505 8791 8526
reneeford@decosimo.com
julia.foerster@moorestephens.de
D: +49 211 30125 252
donald.forsyth@moorestephens.com
C: +44 (0)7894 094510
fortin@moorestephensdm.com
afortun@msratio.com
vintage.foster@amllp.com
mfowler@moorestephens.com.au
C: +61 (0)421 055 963
fox@moorestephensdm.com
jim.fracker@reacpa.com
graham.francis@moorestephens.com
C: +44 (0)7960 784027
D: +44 (0) 1243 520645
bert.franke@moorestephens.de
b.franke@susat.de
mfraser@moorestephens.com.au
C: +61 (0)402 059 635
dfreda@grassicpas.com
of@moorestephens.dk
C: +45 40 20 87 85
bfree@cricpa.com
david.freke@moorestephenscfp.com
C: +44 (0)7887 513104
a.frenay@mth.nl
ulrich.freudel@moorestephens.de
D: +49 621 42263-20
matthias.freund@muth-partner.de
gfriend@pe.moorestephens.co.za
204
120
105
122
174
67
164
180
212
201
24
180
207
162
67
67
25
185
57
182
160
117
72
70
6/138
pfries@bonadio.com
198
ken@hcvt.com
188
h.froeschl@kpwt-pa.de
74
bfruchter@mstiller.com
C: +1 404 822 7866
D: +1 404 531 8135
171
Frühling, Volker
volker.fruehling@moorestephens.de
D: +49 172-8 22 07 56
74
Fryer, David
david.fryer@moorestephens.com
158
Fuelling, Patrick D.
fuelling@moorestephensdm.com
180
Fuertes, Andrés
ar@arasociados.com
144
Fulmer, Tim
tfulmer@cricpa.com
182
Fulton, James T.
jim@ms.com.hk
5/80/81
Fürst, Thomas
fuerst@n.fuerst-beratung.de
75
Furtado Cazes, Ximena xfurtado@ppv.com.uy
207
Fusco, Peppe
pfusco@moorestephens.com.au
C: +61 (0) 421 670 110
D: +61 (0) 8 8205 6243
21
Fries, Paul
Froelich, Ken
Fröschl, Harald
Fruchter, Barry E.
233
@
Gaar, Harold
Gagliani, Valeria
Gagliardi, Jon S.
Gago Peromingo,
Daniel
Gaino, David J.
Galanis, Dionisis
hgaar@traviswolff.com
D: +1 972 590 5268
C: +54 (9)11 3403 1509
jgagliardi@mspc-cpa.com
179
8
178
141
170/176
dionisis.galanis@moorestephens.gr
C: +30 6977 456773
78
Gallagher, Andrew
andrew.gallagher
@moorestephens-mc.com
112/157
Gallagher, Simon
simon.gallagher@moorestephens.com
C: +44 (0)7881 500016
39/104/157
Gallant, Dennis K.
dennis.gallant@reacpa.com
186
Gallhofer, Renate
renate.gallhofer@interwp.com
32
Galli, Andrew
andy.galli@moorestephens.com
C: +44 (0)7881 500021
157/158
Galloway, Hilton
hgalloway@cricpa.com
182
Galvan, Alejandro J.
agalvan@suarez-menendez.com
20
Ganz, Matt
matt.ganz@reacpa.com
177
García, Francisco Vega
143
García, José Urraca
143
Gard, Tom E.
tom.gard@amllp.com
201
Gärtner, Uwe
ug@moorestephens-hamburg.de
71
Gautrey, Rod
rod.gautrey@moorestephens.com
C: +44 (0)7887 626298
Gavin, Richard
rgavin@grassicpas.com
185
Gawthrop, Robert E.
gawthrop@moorestephensdm.com
180
Gebhardt, Klausklaus.gebhardt@moorestephens.de
67
Lorenz
Geerets, Mark
markgeerets@wvdb.nl
114/115
Gelblum, Moshe
gelblum@lionorl.co.il
C: +972 54 6788004
94
Gellerstedt, Bengt-Åke bengt-ake.gellerstedt@moorestephens.se
C: +46 (0)739 42 42 10
D: +46 (0)31 722 42 10
145
Gentry, Michael W.
mikegentry@decosimo.com
175
Gerberry, Jeffrey J.
jeffrey.gerberry@reacpa.com
177
Gerk, Christoph
christoph.gerk@muth-partner.de
70
Gesser, José Francisco francisco@msbrasil.com.br
C: +55 47 9151 3745
41
Ghassemi-Moghadam, d.ghassemi@roeverbroenner.de
67
Dariush
Ghosh, Barun Kumar
barun66@rediffmail.com
C: +91 98300 34914
86
Ghosh, Kaustuv Kumar kaustavghosh@yahoo.com
C: +91 9836 339103
86
Gianatasio, Thomas
tgianatasio@bonadio.com
198
Gibbons, Nicola
nicola.gibbons@markhams.co.nz
121
Gibbons, Tom
tgibbons@frostpllc.com
D: +1 501 975-0104
187
Gibur Júnior, Luiz
gibur@msbrasil.com.br
40
Gil, Jesús Hernández
143
234
Gil, Richard A.
Gilad, Aviel
Gilbert, Marc H.
Giles, Curt
Gill, Don
Gillen, Kathy
Gillyard, Glen
Gilmour, Jess
Gimpelvich, Nir
Giner Inchausti,
Arantza
Gittler, Jeffrey
Glasby, Cindy
Glasby, Cindy
Gloger, Dirk-Ralf
Glover, Scot
Godoy, Magda Leticia
Goertz, David J.
Goldberg, David
Goldstein, Steven
Goldsticker, Cathy B.
Gomes da Silva Filho,
Ruy
Gómez, Alfonso
Gonzales, Victor
González Aceves,
Ismael
González Cotelo,
Daniel
González Garcia, José
Manuel
González Ortega, Luis
González, Mariano
Goodie, Greg R.
Goodman, Jennifer A.
Goodswen, Clare
Goodwin, Chris
Gopi, K
Gornik, James T.
Gottardi, Altair
r.gil@mowbreygil.com
C: +1 780 446 2622
D: +1 780 421 5921
47
avielg@lionorl.co.il
C: +972 54 6788016
94
mgilbert@beenegarter.com
C: +1 616 443 2727
184
curtg@hcvt.com
194
dgill@cricpa.com
182
kathy.gillen@moorestephens-jersey.com
C: +44 (0)7797 828755
100
ggillyard@cricpa.com
182
jess.gilmour@markhams.co.nz
D: +64 9 306 7109
119
nir@lionorl.co.il
94
arantza.giner
@moorestephensibergrup.es
143
jgittler@citrincooperman.com
196
142
cindy.glasby@moorestephens.gi
D: +350 5810 5000 (Mobile)
77/140
C: +49 (0) 170 42 06 724
66/67/70
scot.glover@amllp.com
C: +1 818 749 0135
201
lgodoy@moorestephenshn.com
C: + (504) 9990-3942
79/80
dgoertz@dmcl.ca
45
goldberg@lionorl.co.il
94
sgoldstein@grassicpas.com
185
cgoldsticker@bswllc.com
D: +1 314 983 1274
204
ruy@msbrasil.com.br
40
victorg@hcvt.com
igonzalez@oma.com.mx
C: +52 155 1299 3616
dgonzalez@ppv.com.uy
mgonzalez@gonzalezsalinas.com
141
187
110
207
51
luis.gonzalez@delbarrioycia.com
110
m.gonzalez@moorestephensafj.com
140/142/143
greg.goodie@reacpa.com
192
jennifergoodman@decosimo.com
174
clare.goodswen@mapartners.co.uk
215
C: +44 (0)7984 173209
165
gopi@varmandvarma.com
85
jgornik@applegrowth.com
176
gottardi@msbrasil.com.br
C: +55 47 8459 3000
41
235
@
Gouskos, Jim
Govind, Venugopal C.
Govind, Vijay Narayan
Govind, Vivek Krishna
Gow, Denise
Graci, Albert
Graf von Kanitz,
Friedrich
Grant, Kane R.
jgouskos@moorestephens.com.au
C: +61 (0) 407 187 705
D: +61 (0) 8 8205 6204
vcgovind@varmaandvarma.com
C: +91 9846 159203
vngovind@varmaandvarma.com
C: +91 9846 059445
vivekgovind@varmaandvarma.com
C: +91 9846 057483
denise.gow@markhams.co.nz
C: +64 27 481 1710
agraci@cricpa.com
f.grafvonkanitz@susat.de
5/21
85
85
85
120
182
67
kgrant@sinclairwilson.com.au
C: +61 (0)419 798 947
D: +61 (0) 3 5561 6185
211
Grassi, Louis
5/6/185
Green, David
david.green@moorestephens-jersey.com
C: +44 (0)7700 888810
100/101
Greenhalgh, Donald A. dgreenhalgh@dgccpa.com
172
Gregg, David
dgregg@moorestephens.com.au
C: +61 (0)419 677 747
21
Gregg, Peter
pgregg@moorestephens.com.au
C: +61 (0) 403 465 870
D: +61 (0) 8 8205 6236
21
Gregor, Geri
ggregor@grassicpas.com
185
Gregori, Cesar
cesar.gregori
143
Gregory, Duncan
duncan.gregory@moorestephens.com
C: +44 (0)7904 392121
157
Greiner, Richard
richard.greiner@moorestephens.com
C: +44 (0)7887 626261
157
Grice, Steve
sgrice@cricpa.com
182
Griffin, Cody
cgriffin@frostpllc.com
D: +1 (501) 975 7441
187
Griffith, Trevor
tgriffith@msca.co.uk
C: +44 07801 132125
162
Griner, Angela
agriner@mstiller.com
C: +1 678 622 6512
D: +1 770 236 9021
180
Grossen, Jacques
jacques.grossen@moorestephens.ch
146/147/148/149
Grote, Robert
rgrote@grassicpas.com
185
Groves, Charles F.
charlesgroves@decosimo.com
174
Gudevold, Jan
jg@oslo.moorestephens.no
C: +47 901 86 931
123
Gueli, Denise
dgueli@bonadio.com
198
Guerrero Costa, Tomás tguerrero@ppv.com.uy
207
Guerrero Marín, Javier javier@guerrerosanchez.com.mx
C: +52 1442-1488-739
109
Guillaume, Evelyne
evelyne.guillaume@moore-stephens.lu
104
Gulling, Tim
tgulling@frazerllp.com
188
Gulman, Richard
rgulman@dgccpa.com
172
Gunn, Geoffrey G.
ggunn@traviswolff.com
D: +1 972 590 5232
179
236
Gunn, Timothy
Gunning, Matt
Gunther, Rob
Güntzler, Fritz
Gürtel, Fisun
Gustafson, Davin
Gustafsson, Jan
Güstel, Ralf
Gutiérrez Castillo,
Mario Eloy
Gutiérrez, Mario
Alberto
Gutierrez, Roberto
Guzaldo, Vincent M.
Guzmán González,
Mauricio
Haaning, Martin
Seidelin
Haberle, Ralf
gunn@moorestephensdm.com
mgunning@cricpa.com
rgunther@frostpllc.com
D: +1 (501) 975 0112
fritz-guentzler@ludewig-sozien.de
C: +49 (0)170 4869 234
fisun.gurtel@moorestephens.com.tr
dgustafson@applegrowth.com
jan.gustafsson@moorestephens.se
C: +46 (0)70 794 38 14
ralf.guestel@moorestephens.de
C: +49 (0) 172 4318498
marioegutierrez@prodigy.net.mx
mario.gutierrez@moorestephenscr.com
C: +506 83 81 93 89
vguzaldo@bk-cpa.com
mguzman@jacr.com.mx
180
182
187
73
153
176
146
75
111
52
143
175
111
msh@moorestephens.dk
C: +45 40 64 78 11
56
r.haberle@rhein-emscher.de
D: +49 (0) 331 74395 10
69
Hachette, Stéphane
shachette@wandadoo.fr
65
Haeb, Peter
peter.haeb@moorestephens.de
69
Hager, James M.
james@mohlernixon.com
D: +1 408 369 2420
200
Haleblian, Vicken
vickenh@hcvt.com
195
Halikman, Farlen
fhalikman@mslcpa.com
195
Halkias, Michael J.
mhalkias@mspc-cpa.com
178
Hambsch, Stefan
stefan.hambsch@moorestephens.de
C: +49 (0)170 9903388
74
Hammel, Jerry M.
174/176/177/185/186/189/202
Hammer, Jerri
jhammer@traviswolff.com
D: +1 972 590 5385
179
Hampton, Larry
lhampton@mstiller.com
C: +1 678 642 7923
D: +1 770 236 9010
180
Hamsher, Joel
jhamsher@applegrowth.com
170
Han, Jingli
xhcpa-hjl@263.net
49
Hancock, Andy
andy.hancock@moorestephens.com
C: +44 (0)7703 532593
167
Hannigan, Robert J.
rhannigan@bk-cpa.com
175
Hansen, Brian Hildskov bha@moorestephens.dk
C: +45 40 72 78 11
56
Hansen, Donna
donnah@hcvt.com
194
Hansen, Flemming
fh@moorestephens.dk
C: +45 24 26 03 54
59
Hargrave, Rob
rob.hargrave@markhams.co.nz
D: +64 9 306 7112
119
Harikrishnanunny, P
harikrishnan@mvarmaandvarma.com
89
Harpe, Jason
jharpe@cricpa.com
182
Harrison, Marie
mharrison@cricpa.com
182
Hartley, Barry S.
bhartley@dmcl.ca
45
237
@
Hartung, Stefan
Harvey, Marshall M.
Hasan, Hussam Ed’din
stefan.hartung@muth-partner.de
marshallharvey@decosimo.com
hussam.hasan@moorestephens-sy.com
70
174
151
174/176/177/185/186/189/202
Hasselmans, Carol
D: +49 (0) 203 29506 624
66/69
Hathorn, Gordon D.
g.hathorn@mobreygil.com
D: +1 780 421 5922
47
Hathorn, Michael
mike.hathorn@moorestephens.com
C: +44 (0)7887 626264
5/157
Hatziantonoglou,
panayiotis.hatziantonoglou
Panayiotis
@moorestephens.gr
C: +30 6977 456765
78
Hauk, Karen
khauk@cricpa.com
182
Hayes, Gregory W.
ghayes@mstiller.com
C: +1 770 855 4443
D: +1 770 236 9105
180
Hayes, Matthew
matthew.hayes@moorestephens.com
C: +44 (0)7950 891601
157
Hazleman, Tarsha
tarsha.hazleman@markhams.co.nz
D: +64 9 306 7300
119
Heath, Jon
jheath@cricpa.com
182
Heckeler, Udo
udo.heckeler@moorestephens.de
67
Hedegaard-Kristensen, th@moorestephens.dk
Tom
C: +45 51 71 58 44
58
Hedström, Björn
bjorn.hedstrom@moorestephens.se
C: +46 (0) 739 42 42 50
D: +46 (0)31 722 42 50
145
Hegab, Mohsen
mohsen@moorestephensegypt.com
C: +20 1001622020
62
Helml, Herbert
h.helml@moorestephens.at
30/31
Hemphill, Craig
craig.hemphill@markhams.co.nz
D: +64 9 306 7106
119
Henderson, Mark
mark.henderson@moorestephens.com
C: +44 (0)7903 891463
D: +44 (0)20 7651 1537
157
Henegar, John E.
174/175/184
Henley, Lynn
lynn.henley@amllp.com
199
Hennis, Erik-Jan
ej.hennis@mth.nl
D: +31 (0)35 691 4676
118
Henriksen, Peter
pvh@moorestephens.dk
Vinstrup
C: +45 20 90 78 11
57
Henriques, Teresa
teresa.henriques@moorestephens.pt
127
Henry, Paul
phenry@bonadio.com
198
Henry, William
whenry@msca.co.uk
C: +44 (0)7802 365206
166
Henshaw, Andrew
andrew.henshaw@moorestephens.com
C: +44 (0)7939 518672
D: +44 (0)1243 520620
162
Hensler, James
jim.hensler@reacpa.com
190
Herczeg, Imre
imre.herczeg@mshc.hu
82
Herczeg, Zoltán
zoltan.herczeg@mshc.hu
82
Herden, Karl-Heinz
karl-heinz.herden@moorestephens.de
C: +49 (0)173 2431441
75
Hasler, Douglas M.
238
Herlem, Philippe
Hernández de Alba,
Carlos
Herndon, Tim
Herniman, Joanne
Herrmann, Arnold J.
Heys, Angela L.
Higgins, Bernadette
Hilger, Günter
Hilkowitz, Shane
Hill, Alan C.
Hill, William
Hillary, Sarah
Hillermann, Hans
Hilliard, Michael W.
Hilpold, Armin
Hilton, Nicholas
Hinsberg, Thomas J.
Hioutakos, Theodore
Hitchins, Todd
Hoag, Robin D.
Hochman, Brian
Hoffman, Barry L.
Hoffman, Kris
Hofman, Mara
Hollander, Paul
Holliday, Dan
Hollow, Ian
Holloway, Laurie
Holm, Tage Gamborg
Holmdahl, Ray G.
Holthouse, Phil
Holton, F. Wayne
Hopkins, Angie
Horton, Edward C.
Hou Bo, Leon
Houff, William L.
Hoult, Richard
Hourigan, Tim
Houtkamp, Peter E.
pherlem@eca-groupe.com
65
carlos.hernadezdealba
143
hjherndon@cricpa.com
182/183
joanne.herniman@moorestephens.com
C: +44 (0)7887 626277
157
aherrmann@citrincooperman.com
193
aheys@mstiller.com
C: +1 912 258 1157
D: +1 912 262 4719
173
bernadette.higgins@moorestephens.com
C: +44 (0)7912 280927
165
g.hilger@hilger-neumann.de
73
shilkowitz@mscm.ca
45
alan.hill@reacpa.com
176
william.hill@mapartners.co.uk
215
sarah.hillary@moorestephens.com
157
hhillermann@dbn.moorestephens.co.za
C: +27 (0)79 6942662
136
mhilliard@moorestephens.com.au
C: +61 (0) 408 236 739
25
armin.hilpold@bureauplattner.com
99
nick.hilton@moorestephens.com
C: +44 (0)7887 626214
157
hinsberg@moorestephensdm.com
180
thodoris.chioutakos@moorestephens.gr
C: +30 6972 288709
78
thitchins@cricpa.com
182
hoag@doeren.com
180
bhochman@mscm.ca
D: +1 416 641 4942
45
barryhoffman@decosimo.com
174
khoffman@cricpa.com
182
marah@hcvt.com
188
paul.hollander@moorestephens.com
C: +44 (0)7760 776 151
D: +44 (0)1603 227 624
167
dholliday@cricpa.com
182
ihollow@moorestephens.com.au
C: +61 (0)423 500 522
22
lholloway@cricpa.com
182
tgh@moorestephens.dk
C: +45 40 89 11 12
58
rayh@pscpa.com
202
phil@hcvt.com
188
193/194/196/203/206
ahopkins@frostpllc.com
D: +1 501 975-0132
187
ehorton@citrincooperman.com
203
leon.hou@msinternational.com.cn
48
lhouff@cricpa.com
182
rhoult@moorestephens.com.au
C: +61 (0) 411 865 952
21
tim.hourigan@amllp.com
201
p.houtkamp@mth.nl
118
239
@
Hoyack, Gary L.
Hoyos, Gabriel
Hozaien, Ali
Hristov, Goce
Hrženjak, Zlatko
Hubbard, Carol L.
Huber, Herbert
Huels, Michael D.
Huerta Hernández,
Noel
Hughes, Craig
Huizing, Marla E.
Hummer, Eric
Humphreys, Stephen
Humphrys, Stephen
Hurrell, James
Hurry, Ghanshyam
Hutchins, Greg
Hwang, Sung-Chul
Ikeda, Koji
Imkamp, Stephan
Incinelli, Vic
Ineson, Richard
Ingram, Phyllis
Irwin, Adam
Ishiwata, Nobuyuki
Iupe, Bill
Jackson, J. Gregory
Jackson, James S.
Jacobo, Socorro
Jagau, Anke
Jain, I. C.
Jain, Narendra
Jain, Pankaj
Jain, S. K.
Jandečka, Jiří
Jandečka, Miroslav
240
ghoyack@traviswolff.com
D: +1 210 820 3900
198
ghoyos@msratio.com
212
ali@moorestephensegypt.com
C: +20 1222102746
63
goce.hristov@moorestephens.mk
65
zlatko.hrzenjak@revidens.hr
52
chubbard@beenegarter.com
C: +1 616 446 2468
184
h.huber@moorestephens.at
31
mhuels@bk-cpa.com
175
nhuerta@oma.com.mx
C: +52 155 2909 6422
110
chughes@mooresephens.com.au
24
mhuizing@beenegarter.com
C: +1 616 340 6471
184
ehummer@moorestephens.com.au
C: +61 (0)407 486 637
5/22
stephen.humphreys@moorestephens.com
C: +44 (0)7959 307104
157
C: +61 (0) 411 790 692
5/24
james.hurrell@moorestephens.com
C: +44 (0)7957 228722
157
shyam@moorestephens.mu
106
gregh@hcvt.com
6/173/181/187/188/194/195/205
sch1225@unitel.co.kr
C: +82 11 718 6816
102
ikeda@seishin.or.jp
100
imkamp@stuettgen-partner.de
69
vincinelli@cricpa.com
182
richard.ineson@markhams.co.nz
C: +64 21 662 966
119
pingram@cricpa.com
182
C: +61 (0) 418 478 320
5/8/20
5/100
biupe@cricpa.com
182
gjackson@blueandco.com
C: +1 502 418 6927
189
171
moore.stephens.mexico
@delbarrioycia.com
107
ajagau@rinke-gruppe.de
D: +49 (0)202 2496 238
77
icjain@kjco.net
87
narendra@kjco.net
87
pankaj@kjco.net
C: +91 9833225025
5/87
edp@kjco.net
87
jiri.jandecka@moorestephens.cz
C: +420 603 518 354
54/55
C: +420 603 479 170
54/55
Jankovcová, V×ra
Jannelli, Robert J.
Janovik, Ronei Xavier
Janowski, Madeline T.
Jaramillo, Juan
Francisco
Jayaseelan, Joseph
Jeffries, Thomas R.
Jenkins, Syd
Jensen, Carsten
Jessen, Dirk
Johansen, Carsten
Johansson, Jan-Erik
Johnson, Chris
Johnson, David
Johnson, Kevin R.
Johnston, Paul D.
Johst, Andreas
Jones, Dan R.
Jones, Jeff C.
Jones, Mark J.
Jones, Steven R.
Jordan, Karl J.
Jošić, Mario
Jowers, Alan
Juchinewicz, John W.
Julve, Manuel
Jung, Hendrik
Jung, Luiz W.
Jurka, Robert
Jutzi, Christian
Juul-Jensen, CarlJohan
Jwo, Jackson C.J.
Kajda, Patricia A.
Kallinger, Thomas
Kamide, Thomas
Kammer, Ralf
vera.jankovcova@moorestephens.cz
C: +420 604 208 451
54/55
rjannelli@mspc-cpa.com
178
ronei@msbrasil.com.br
C: 55 51 9666 2508
41
mjanowski@asherco.com
D: +1 215 241 8961
196
C: +593 99541089
61/62
josephaiyar@sltnet.lk
214
tom.jeffries@reacpa.com
191
sjenkins@moorestephens.com.au
C: +61 (0) 419 916 060
24
cj@msrevision.dk
C: +45 26 84 07 29
61
d.jessen@susat.de
67
caj@moorestephens.dk
C: +45 20 12 61 50
56
jan-erik.johansson@moorestephens.se
D: +46 (0)303 109 00
145
chrisjohnson@moorestephens.com.sg
C: +65 9338 9254
47/134
djohnson@mstiller.com
C: +1 404 401 4547
D: +1 770 236 9013
180
kjohnson@asherco.com
D: +1 856 702 6032
190/196
pjohnston@blueandco.com
C: +1 859 509 4361
186
ajohst@coffra.fr
66
dan.jones@amllp.com
C: +1 510 388 2670
201
D: +1 714 671 2201
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mjones@cricpa.com
182
sjones@mslcpa.com
204
47/174
mario.josic@revidens.hr
52
ajowers@cricpa.com
182
jjuchinewicz@cricpa.com
182
mjulve@arasociados.com
140/144
h.jung@susat.de
67
jung@msbrasil.com.br
C: +55 47 9984 7030
41
robert.jurka@moorestephens.cz
55
christian.jutzi@muth-partner.de
70
cjj@moorestephens.dk
C: +45 21 67 06 07
56
jacksonjwo@moorestephens.com.tw
151
pkajda@mscm.ca
D: +1 416 641 4943
45
t.kallinger@moorestephens.at
28/30/32
tkamide@bonadio.com
198
ralf.kammer@muth-partner.de
70
241
@
Kammerer, Larry K.
Kao, Michael
Kapnides, Maria
Karam, Luiz Sallé
Karaolis, Nikos
Karlitz, Gary M.
Karlsson, Sven-Inge
Karnik, Anil
Katzmayr, Erwin
Kaufman, Perry S.
Kaufman, Robert
Kaufman, Tracy
Kaufmann, Ralf
Kavanagh, Martin E.
Kay, Kenneth W.
Kayser, Michael
Kearney, Ian K.
Keasal, Robert C.
Keefe, James T.
Kelleher, William P.
Keller, Rose
Kelley, Twiggs
Kellison, Donna L.
Kelly, Adrian
Kelly, Keiron
Kempf, Oliver
Kennett, Brian D.
Kéri, Anna
Kerimaa, Juha
Kesavadas, R.
Kesavasarma, P. V. P.
Kettel, Rudolf
Keyo, David J.
Khaled, Mohamed
242
larry@mohlernixon.com
D: +1 408 369 2422
199/200
mike_kao@moorestephens.com.tw
151
maria.kapnides@moorestephens.gr
C: +30 6977 456747
78
lskaram@msbrasil.com.br
C: +55 21 9433 6837
42/43
nikos.karaolis@moorestephens.gr
C: +30 6977 456761
78
gkarlitz@citrincooperman.com
193
sven-inge.karlsson@mooorestephens.se
C: +46 (0)739 42 42 20
D: +46 (0)31 722 42 20
145
anil.karnik@raynraymumbai.com
C: +91 9820300535
86/87
e.katzmayr@moorestephens.at
28/30/32
pkaufman@traviswolff.com
D: +1 972 590 5360
179
rkaufman@citrincooperman.com
193
tracy.kaufman@reacpa.com
177
r.kaufmann@nausthunecke.de
72
mkav@sinclairwilson.com.au
C: +61 (0)414 848 269
D: +61 (0) 3 5562 0989
211
kkay@traviswolff.com
D: +1 972 590 5236
179
mkayser@mspc-cpa.com
178
ikearney@moorestephens.com.au
C: +61 (0) 408 384 839
23
rkeasal@pscpa.com
202
jkeefe@bonadio.com
198
bill@mohlernixon.com
D: +1 408 369 2550
200
rkeller@mstiller.com
C: +1 404 272 7023
D: +1 404 531 8214
171
tkelley@cricpa.com
182
dkellison@blueandco.com
174
akelly@moorestephens.com.au
C: + 61 (0)413 084 730
23
k.kelly@msmanchester.co.uk
167
o.kempf@moorestephens.at
29
bkennett@pscpa.com
202
anna.keri@kesaudit.hu
82
C: +358 (0)40 7339839
64
kesavadas@varmaandvarma.com
C: +91 9845 996291
83
pvk@kjco.net
C: +91 9868145676
89
kettel@n.fuerst-beratung.de
75
djk@gtreilly.com
172
mkhaled@moorestephensegypt.com
C: +20 1001116200
62
Khan, Majeed Uddin
majeeduddin.khan@shekhamufti.com
C: +92 334 3474781
124
Kheil, Eva Maria
e.kheil@moorestephens.at
29/32
Khleif, Adnan
a.khleif@moorestephens-jo.com
C: +96 2795 530199
101
Kida, Marcin
m.kida@msca.pl
C: +48 604 466 104
127
Kiliçkaya, Can
can.kilickaya@moorestephens.com.tr
153
Kim, Choon-Sung
cskim@samhwacpa.com
C: +82 10 9132 8997
D: +82 554 5545
102
Kimber, Jacquelyn
jacquelyn.kimber@moorestephens.com
157
Kiňo, Ivan
ivan.kino@bdrbb.sk
135
Kiňo, Martin
134/135
Kirgesner, Joseph E.
jkirgesner@applegrowth.com
170
Kirkendall, Jeffrey M. jeff@mohlernixon.com
D: +1 408 369 2510
200
Kirschenbaum, Bruce
bruce.kirschenbaum@amllp.com
201
Kishi, John
johnk@hcvt.com
188
Kishore, M.
kishoremrao@hotmail.com
C: +91 9845 130360
83/86
Kittayakiern, Suvimol
152
Kjøllesdal, Kåre
kk@moorestephens.no
C: +47 915 56 862
122/123
Klarić, Boris
boris.klaric@revidens.hr
52
Klein, Cathy
cathy.klein@integrity.be
35
Klein, Heribert
h.klein@rhein-emscher.de
D: +49 (0) 203 29506 613
69
Klem, Michael J.
mkle@sinclairwilson.com.au
C: +61 (0) 438 350000
D: +61 (03) 5561 4995
211
Kling, Johan
johan.kling@andersson-norberg.se
C: +46 703 517150
145
Knapp, Bruce G.
knapp@moorestephensdm.com
180
Knight, Stephen J.
skni@sinclairwilson.com.au
C: +61 (0)438 529 521
D: +61 (0) 3 5561 3014
211
Knudsen, Jan
jk@moorestephens.dk
C: +45 40 26 67 13
60/61
Koch, Ryan D.
ryan@mohlernixon.com
D: +1 408 369 2535
200
Kochanski, James M.
jkochanski@asherco.com
D: +1 215 940 7818
196
Koepke, James A.
koepke@moorestephensdm.com
180
Kohlberg, Dale
dalek@ctn.moorestephens.co.za
136
Köhler, Hans-Georg
D: (0711) 6643050
76
Kollberg, Carl Magnus cmk@moorestephens.se
C: +46 (0)734 19 39 10
144
König, Jochen
j.koenig@rhein-emscher.de
D: +49 (0) 203 29506 752
69
Konopko, Stanley
skonopko@bonadio.com
198
Kopp-Pichler, Ulrike
u.kopp-pichler@moorestephens.at
28/29
243
@
Koskelin, Claus
clk@moorestephens.dk
C: +45 40 21 78 11
56
Kossev, Anton
44
Kotłowski, Wojciech
w.kotlowski@moorestephens.gda.pl
C: +48 512 418 855
126
Kotsapas, Michael
michael.kotsapas@moorestephens.com
157
Kourtellas, Stylianos
stylianos.kourtellas@moorestephens.gr
C: +30 6977 456764
78
Kozhikenov, Serik
serik.kozhikenov@allianceaudit.kz
C: +7 777 775 09 00
102
Krämer, Peter
pkraemer@rinke-gruppe.de
C: +49 (0)172 2000495
77
Kramer, Roy H.
rkramer@bswllc.com
D: +1 314 983 1265
204
Kränzlin, Kurt
kurt.kraenzlin@rietmann-partner.ch
150
Krassnig, Leopold
l.krassnig@moorestephens.at
30
Krassnig, Ulrich
krassnig@alpen-adria-wp.at
30
Kremer, Rachel
rkremer@frostpllc.com
D: +1 501 975-0221
187
Kretschmer, Sabine
s.kretschmer@moorestephens.at
27
Kroiss, Thomas
t.kroiss@moorestephens.at
C: +43 (0) 664 308 18 06
D: +43 (01) 513 41 20
27
Kronbergs, Zigurds
zigurds.kronbergs
@moorestephens-europe.com
D: +32 (0) 627 18 34
8
Krug, Dunja
dunja.krug@moorestephens.de
D: +49 211 30125 253
67
Krynicki, Jarosław
126
Krzemienski Júnior,
jkrzemienski@msbrasil.com.br
Júlio
C: 55 51 9782 3492
41
Kuchinsky, Matthew
mkuchinsky@citrincooperman.com
206
Kunz, Gregor
gregor.kunz@moorestephens.de
67
Kuo, Andrea
andrea@moorestephens.com.tw
151
Kuo, Gene L.
gene@moorestephens.com.tw
151
Kusber, Helmut
kusber@rinke-gruppe.de
C: +49 (0)172 2032198
77
Kwan, Daniel C.K.
daniel@ms.com.hk
80/81
Kwaśny, Iga
i.kwasny@msca.pl
C: +48 601 088 206
5/126/127
LaBonte, Reginald J.
rlabonte@dmcl.ca
45
Ladegaard, Anders
al@moorestephens.dk
C: +45 40 35 78 11
56
LaFrenier, Brian E.
blafrenier@beenegarter.com
C: +1 616-550-3892
184
Lahdenpää, Jukka
jukka.lahdenpaa@moorestephens.fi
C: +358 (0)400623216
63
Lahe, Kalle
klea@klea.ee
C: +372 50 68 765
212
Lakdawala, Farad Kersi farad@moorestephens-uae.com
C: +971 50 6515394
155
Lamanna, Frank P.
franklamanna@decosimo.com
191
Lamb, Simon
simon.lamb@moorestephens.com
158
Lambert, Brona
brona.lambert@moorestephens-jersey.com
C: +44 (0)7797 739005
100
244
Lander, Alison
Landry, Todd C.
Lane, Nicholas
alison.lander@markhams.co.nz
tlandry@eadiepaynellp.com
194
moorestephens
@moorestephensbvi.com
43/44
Lankford, William C.
blankford@mstiller.com
C: +1 404 307 9717
D: +1 404 531 8132
171
Lao, Mei Leng
laomeileng@moorestephens.com.sg
C: +65 90267794
134
Larsen, Torben Friis
tfl@moorestephens.dk
C: +45 40 56 82 99
56
Larson, Eric J.
elarson@beenegarter.com
184
Larsson, Niklas
niklas.larsson@moorestephens.se
C: +46 (0)739 42 42 16
D: +46 (0)31 722 42 00
145
Latarche, Paul
paul.latarche@moorestephens.com
C: +44 (0)7970 198001
157/158
Lauermann Schneider, tanha@msbrasil.com.br
Tanha Maria
C: +55 51 9978 4513
41
Lauerwald, Uwe
uwe.lauerwald@ludewig-sozien.de
C: + 49 (0)170 4869 238
73
Laute, Thomas
thomas.laute@moorestephens.de
C: +49 (0)172 5316078
75
Lavsky, Pavel
pavel.lavsky@moorestephens.com.ua
154
Lavsky, Sergey
sergey.lavsky@moorestephens.vl.ru
131
Law, Ida Y.M.
ida@ms.com.hk
80
Lawrence, Keith
keith.lawrence@moorestephens.com
159
Lawrence, Kimberley
kimlawrence@decosimo.com
174
A.
Lazarevic, Charles
charles.lazarevic@moorestephens.com
C: +44 (0)7887 626295
157
Lazzaro, Riccardo
riccardolazzaro@palmabarranco.com
Leacy, Trevor P.
trevor.leacy@moorestephensnathans.com
C: +353 87 280 8302
D: +353 21 425 5312
91
Leang, Alina
8/21
Lee Kong Weng, Andy andylee@moorestephens.com.my
C: +60 012 203 2725
105
Lee, Chong-Dae
ljd4166@hanmail.net
C: +82 10 4231 4166
D: +82 554 5545
102
Lee, David
david.lee@amllp.com
201
Lee, David C.
dlee@pscpa.com
202
Lee, Garson D.
glee@dmcl.ca
46
Lee, Iain
iain.lee@moorestephens.com
C: +44 (0)7912 741919
D: +44 (0)141 271 4805
165
Lee, Isabella
ilee@mscm.ca
D: +1 416 641 4963
45
Lee, Kook-Hee
khlee30@samhwacpa.com
C: +82 11 338 6960
D: +82 554 6960
102
Leggiero, Heather
hleggiero@bonadio.com
198
Lehane, Eoin
eoin.lehane@moorestephensnathans.com
C: +353 (0)87 2515410
91
Lehmann, Dirk
d.lehmann@susat.de
67
Leicht, Peter
p.leicht@kpwt-r.de
74
245
@
Lemmermann, Dierk
Lemus, Maffalda
Lenihan, Maurice C.
Lenihan, Maurice T.
Lenzen, Bernd
Lerch, Tony
Leskovar, Karl H.
Leung, Rudolf K.M.
Lewis, Barbara A.
Lewis, Jeffrey
Lewis, Marcia M.
Li, Qingguang
Liao, Jianbo
Liberda, Jiří
Lichel, Andreas
Liebscher, Joan
Lienhoop, James D.
Lilly, John R.
Lim, Peng Huat
Lima da Silva, Jarbas
Lima, Edison Pereira
Lince, Guy
Linderfalk, Nils
Lindesson, Ulf
Lindsay, Steven
Lindstrand, Johan
Lion, Moshe
Lisko, Tammy
Little, John
Littler, Victoria
Liu, Jingxuan
Livio, Marco
Livkin, Ilya O.
Llanes Delgado,
Gabriela
Loguidice, Michael
Lolli, Dalmazio
Lomazzi, Gregory M.
Lomba, Pedro
Long, Cliff
246
d.lemmermann@susat.de
mlemus@moorestephens.com.ve
C: +58 (414) 335 94 76
D: +58 (212) 7942085
mclenihan@msmcnamara.ie
mlenihan@msmcnamara.ie
67
208
92
66/69
tony.lerch@moorestephens.ch
149
kleskovar@beenegarter.com
C: +1 616 826 7364
184
rudolf@ms.com.hk
80/81
blewis@atkinsoncpa.com
170
jlewis@bonadio.com
198
mlewis@blueandco.com
C: +1 502 593 6986
189
zqliqingguang@126.com
50
xhcpa-ljb@263.net
49
jiri.liberda@moorestephens.cz
55
andreas.lichel@moorestephens.de
67
joan.liebscher@amllp.com
201
jlienhoop@blueandco.com
176
johnl@hcvt.com
173/205
phlim@complete-corp.com.sg
C: +65 9769 9215
134
jarbaslima@msbrasil.com.br
C: +55 51 9986 1501
40/41
edilima@msbrasil.com.br
C: +55 11 9222 2375
42/43
guy.lince@integrity.be
35
nils.linderfalk@moorestephens.se
145
ulf.lindesson@moorestephens.se
C: +46 (0)734 19 39 04
144
slindsay@msca.co.uk
C: +44 07703 133364
162/163
johan.lindstrand@moorestephens.se
C: +46 (0)705 80 70 95
D: +46 (0)31 722 42 42
145
lion@lionorl.co.il
94
tlisko@frostpllc.com
D: +1 501 975-0102
187
john.little@mmda.co.nz
121
7
zqliujingxuan@126.com
50
m.livio@tickmark.it
96
ilija@npg.ru
C: +7 (985) 766 75 43
130
gllanes@prodigy.net.mx
108
mloguidice@bonadio.com
dalmazio.lolli@moorestephens.ch
glomazzi@mohlernixon.com
D: +1 408 369 3749
pedrolomba@arasociados.com
clong@cricpa.com
198
147
200
144
182
Longworth, Linda
Lopes da Silva, João
López, Cayetano
Loschetter, Raphael
Love, John
Löwenadler, Patrik
Lowery, Ken
Lucas, Darell
Lucas, Sue
Lucchesi Filho, Sérgio
Luck, Anton
Luger, Christoph
Lumsden, Mick
Lutanto, Herjanto
Luther, Brian E.
Luyken, Bernhard
Lynch, David
Lynn, Daniel
Lynn, Katherine
Lysen, Bo
Mª Gómez, José
Maár, Nóra
Maarleveld, Gerben
Määttänen, Jari
Mabuchi, Takahiro
Mac Neil, Jonathan
MacDonald, Stewart
MacEwen, Bruce
MacInnes, Michael
Mack, Randall K.
Mackay, Rob
Mackenzie, Robert
Maddock, Kevin R.
llongworth@htcl.bm
C: +1 441 534-1454
D: +1 441 295-1454
38/39
lopes.silva@moorestephens.pt
C: +351 969103704
127
cayetano.lopez@msmadrid.com
140/142
raphael.loschetter
@moore-stephens-audit.lu
104
jlove@msca.co.uk
C: +44 07801 132126
163
patrik.lowenadler@moorestephens.se
C: +46 (0)739 42 42 30
D: +46 (0)31 722 42 30
145
192
dlucas@cricpa.com
182
sue.lucas@moorestephens.com
D: +44 (0)1983 824811
165
C: +55 11 9154 6952
40/42/43
ga.luck@moorestephens.com
157
christoph.luger@advisawp.at
28
mick.lumsden@moorestephens.com
C: +44 (0)7775 638171
167
5/90
b.luther@mowbreygil.com
D: +1 780 421 5928
47
b.luyken@rhein-emscher.de
D: +49 203 29506 742
69
david.lynch@moorestephens.com
D: +44 (0)7710 948789
169
dlynn@beenegarter.com
D: +1 (616) 235 2762
184
klynn@cricpa.com
182
blh@moorestephens.dk
C: +45 40 38 78 11
56
141
n.maar@moorestephens.hu
81
g.maarleveld@moorestephensrotterdam.nl
C: +31 6 52464690
116
jari.maattanen@moorestephens.fi
C: +358 (0)407367024
64
mabuchi@seishin.or.jp
100
jmacneil@mscm.ca
D: +1 416 641 4954
45
stewart.macdonald@moorestephens.com
C: +44 (0)7718 524165
165
bmacewen@mstiller.com
C: +1 678 428 9788
D: +1 404 531 8125
171
michael.macinnes@moorestephens.com
randy@mohlernixon.com
D: +1 408 369 2448
200
rmackay@moorestephens.com.au
23
robert.mackenzie@moorestephens.com
C: +44 (0)7718 524170
164
kevin@mohlernixon.com
D: +1 408 369 2522
200
247
@
Maddox, Michael
Mader, Andreas
Magaña, Reynaldo
Magee, Gareth
Magee, John
Magyar, Carol A.
Mahmood, Hasan
Mahmud, Harun
Mahovlic, Ivan J.
Mailhes, Jennifer
Maksimova, Victoriya
Makuz, Alex R.
Mallaghan, Gerard
Malzer, Christoph
Manetsch, Urs
Mann, Philip A.
Mannhaupt, Stephen
Manocha, Samir
Mansfield, David I.
Mapes, Robert E.
Marchini, Franco
Marenco, Francesca
Marin, Mario
Markley, Stuart
Markowski, Michael
Marr, Donna
Marris, Leigh M.
Marschalk, Robert J.
Martin, Charles M.
Martin, James
Martínez Santillán,
Juan Gerardo
Martínez, Carmen
Martinez, Eric
Martínez, Francisco
Martinez, Horacio L.
248
mmaddox@cricpa.com
182
andreas.mader@moorestephens.de
C: +49 (0)172 9451178
68/71
C: +501 610 4260
38
C: +44 (0)7894 094512
164/165
jmagee@bonadio.com
198
cam@gtreilly.com
172
hmahmud@bangla.net
C: +880 171 303 6699
34
hmahmud.mja@gmail.com
C: +880 1716 324533
34
imahovlic@applegrowth.com
170
jmailhes@trmoore.com
184
victoriya.maksimova
@moorestephens.com.ua
154
amakuz@mscm.ca
D: +1 416 641 4944
45
gerard.mallaghan@moorestephens.com
C: +44 (0)7971 275407
163
c.malzer@moorestephens.at
27
urs.manetsch@mszug.ch
150
pmann@bonadio.com
198
smannhaupt@grassicpas.com
185
samirmanocha@yahoo.co.in
C: +91 981 1061438
86
dmansfield@moorestephens.com.au
C: +61 (0) 402 871 370
25
bob.mapes@reacpa.com
206
95/97
marenco@mosconsult.it
98
mario.marin@moorestephenscr.com
C: +506 83 97 81 88
52
stuart.markley@moorestephens.com
C: +44 (0)7887 537682
157
mmarkowski@applegrowth.com
170
dmarr@dgccpa.com
172
lmar@sinclairwilson.com.au
D: +61 (0) 3 5561 4397
211
rmarschalk@bk-cpa.com
175
cmartin@mstiller.com
C: +1 912 270 0577
D: +1 912 262 4720
173
james.martin@moorestephens.com
C: +44 (0)7710 108328
D: +44 (0)121 265 2522
161
gmartinez@oma.com.mx
C: +52 155-2955-64 95
110
carmen.martinez@msmadrid.com
142
emartinez@grassicpas.com
185
francisco.martinez@msmadrid.com
142
hmartinez@suarez-menendez.com
C: +54 (911) 4949 2311
20
Martínez, José de los
Santos
Martinovich,
Alexander
Mason, Richard
Massawa, Abdul
Rahman Yaqoub
Massella, Corey L.
Mast, Lesley A.
Masters, Christopher
Mastrapasqua, Pietro
Matheson, Robert J.
Mathew, Georgy
Mathisen, Martin E.
Matlick, Robert A.
Matson, Matthew R.
Matthews, Lisa
Matthys, Megan M.
Mattson, Andrew M.
Matysiak, Marek
Mawson, Iain
Max, Alan
May, Joe
May, Larry
Mazza, Oliviero
Mazzi Júnior, Hélio
McAdams, Kevin
McCabe, Adrian
McCaghy, Stephen R.
McCann, Adam
McCann, Jeffrey M.
McCarthy, Brendan
McCarthy, David K.
McClarty, Pat
McClarty, Sandra
McCollough, Vance
McDaniel, Timothy
McDonald, Daren I.J.
McDonald, Michael
McEwan, Paul
McFadden, Bruce D.
McGain, Andrew
McGain, Brian
McGain, Simon
jdsmartinez@moorestephens.com.ve
C: +58 (414) 027 6311
208
alexander.martinovich
@moorestephens.ru
129
richard.mason@moorestephens.com
C: +44 (0)7799 763863
157/159
amassawa@elayouty.com
132
cmassella@citrincooperman.com
193
lesley.mast@reacpa.com
206
masters@moorestephensdm.com
180
tax@tickmark.it
96
bmatheson@dmcl.ca
45
georgy@varmaandvarma.com
C: +91 9845 996 292
83
mmathisen@atkinsoncpa.com
170
bmatlick@frazerllp.com
205
mattm@pscpa.com
202
lmatthews@cricpa.com
182
mmatthys@bk-cpa.com
175
D: +1 408 369 2566
199/200
m.matysiak@msca.pl
C: +48 505 123 567
127
iain.mawson@mapartners.co.uk
215
amax@moorestephens.com.au
C: +61 (0) 414 256 746
24
jmay@cricpa.com
182
lmay@cricpa.com
182
omazza@moorestephens.it
95
C: +55 16 9176 7170
6/40/42/43
kevinmcadams@decosimo.com
191
adrian.mccabe@moorestephenscfp.com
C: +44 (0)7990 587317
160
mccaghy@moorestephensdm.com
180
adamm@bartons.com.au
C: +61 (0)413 125630
211
mccann@moorestephensdm.com
180
bmccarthy@msmcnamara.ie
92
dave.mccarthy@reacpa.com
190
pmclarty@cricpa.com
183
smcclarty@cricpa.com
183
vmccollough@traviswolff.com
D: +1 972 590 5239
179
tim.mcdaniel@reacpa.com
177
dmcdonald@moorestephens.com.au
C: +61 (0) 418 130 853
23
mmcdonald@moorestephens.com.au
C: +61 (0) 419 027 677
21
paul.mcewan@reacpa.com
192
bmcfadden@cricpa.com
183
andrew.mcgain@msmanchester.co.uk
167
brian.mcgain@msliverpool.co.uk
166/167
simon.mcgain@msliverpool.co.uk
166
249
@
McGill, Scott
McGinn, Michaela
McGruder, M. Arnold
McIntosh, Donald
McKenna, Adrian
McKinley, Mark J.
McKinney, Richard A.
McLennan, Alistair
McLundie, Campbell
McMillan, Peter A.
McNamara, Harry
McNamara, James T.
McQuay, Kameron H.
Means, Michael T.
Meeuwssen, Peter
Megargel, Frank
Mehta, Atul
Meier, Gerhard
Meijomil, Jose M.
Meiri, Elad
Mejía, Mayerling
Melchior, Ebbe
Meldgaard, Peder
Melera, Andrea
Meli Attard, Helen
Melican, Felicity K.
Melville, George
Méndez, Begoña
Mendoza, Emmanuel
Y.
Menendez, Juan C.
Menz, Christopher C.
Merenda, Frank L.
Merkel, Paul A.
Merschkötter, Andrea
Mescall, Tom
Messiaen, Robin
Metzler, Marcel
250
smcgill@moorestephens.com.au
C: +61 (0) 427 773 744
24
michaela.mcginn@reacpa.com
177
191
don.mcintosh@reacpa.com
192
amckenna@msmcnamara.ie
92
mark.mckinley@reacpa.com
186
rmckinney@cricpa.com
183
alistair.mclennan@markhams.co.nz
120
campbell.mclundie@moorestephens.com
C: +44 (0)7718 524171
165
pmcm@sinclairwilson.com.au
C: +61 (0)419 538 230
D: +61 (0) 3 5562 5798
211
hmcnamara@msmcnamara.ie
92
jtm@gtreilly.com
172
kmcquay@blueandco.com
185
mmeans@traviswolff.com
179
peter.meeuwssen@moorestephens.be
36
fmegargel@bswllc.com
D: +1 636 754 0201
203
atul.mehta@markhams.co.nz
C: +64 (0)21 678 494
D: +64 9 306 7100
119
g.meier@toendury.li
213
jmeijomil@suarez-menendez.com
C: +54 (911) 4569 0942
20
elad@lionorl.co.il
94
mmejia@moorestephens.com.ve
C: +58 (414) 1020004
D: +58 (212) 7936594
208
eme@moorestephens.dk
C: +45 20 76 75 00
55
pme@moorestephens.dk
57
lugano@ilex.ch
148
hmeliattard@moorestephens.com.mt
106
fmel@sinclairwilson.com.au
C: +61 (0)418 518 870
D: +61 (0) 3 5560 5636
211
D: +27 (0) 42 295 1107
137/138
141
eymendoza@mqc.com.ph
C: +63 9178170038
126
jmenendez@suarez-menendez.com
C: +54 (911) 4569 0938
20
cmenz@bswllc.com
D: +1 314 983 1227
204
fmerenda@eacvaluations.com
D: +1 610 687 5855
196
pmerkel@bk-cpa.com
175
mk@alff-eickhoff.de
67/71
tom.mescall@amllp.com
C: +1 925 354 9640
201
robin.messiaen@moorestephens.be
37
marcel.metzler@rietmann-partner.ch
150
Meyer, Olaf
Mia, Tusar
Midorikawa, Takashi
Miesowicz, James J.
Mihálová, Dagmar
Miller, Julie
Miller, Keith
Miller, William
Mills, Damian
Mills, David
Mills, William J.
Milsom, Stephen
Mimovich, Michael A.
Mims, Doug
Minieri, Carmine
Minihan, Daniel J.
Minor, Bradley H.
Minson, Steve
Misch, Randall
Mitchell, Donald L.
Mitrovich, Alan
Mitts, Kathleen
Mizer, Todd
Modesto Costa,
Marcelo
Molina, Rosario
Moll, Adrian
olaf.meyer@moorestephens.de
D: +49 721 98175-333
72
tmia@moorestephens.com.au
C: +61 411 531 404
D: +61 (0) 7 5519 1010
22
takashi.midorikawa@amllp.com
201
miesowicz@moorestephensdm.com
180
dagmar.mihalova@bdrbb.sk
135
juliem@hcvt.com
188
keith.miller@msliverpool.co.uk
166/167
wmiller@mslcpa.com
195
damian.mills@moorestephens.com
157
dmills@cricpa.com
183
bill.mills@reacpa.com
186
stephen.milsom
@moorestephens-jersey.com
100
mmimovich@atkinsoncpa.com
170
dmims@cricpa.com
183
cminieri@grassicpas.com
185
dminihan@moorestephens.com.au
C: +61 (0)417 005 632
23
bminor@blueandco.com
174
sminson@dgccpa.com
172
rmisch@applegrowth.com
170
dmitchell@bswllc.com
D: +1 314 983 1248
204
amitrovich@moorestephens.com.au
C: +61 438 884 488
D: +61 (0) 7 5519 1016
5/22
kathymitts@decosimo.com
175
todd.mizer@reacpa.com
178
marcelo@msbrasil.com.br
40
rmolina@msratio.com
212
adrian.moll@moorestephens-jersey.com
C: +44 (0)7797 756488
100/101
Møller, Søren
sm@moorestephens.dk
C: +45 40 14 32 12
57
Møller, Søren Beer
sbm@moorestephens.dk
C: +45 22 80 16 90
59
Molyneux, James M.
jmolyneux@mscm.ca
D: +1 416 641 4945
45
Monge, Lill Ann
lam@proferorevisjon.no
C: +47 92 22 17 93
123
Monk, Harold
hmonk@cricpa.com
183
Monribot, Jean-David jdm@auditcrc.com
147
Mønster, Carsten
cm@moorestephens.dk
C: +45 40 21 89 36
57
Montalbano, Richard J. rmontalbano@mspc-cpa.com
C: +1 718 6141796
193
Monteiro, António
antonio.monteiro@moorestephens.pt
C: +351 965809583
127
Monteiro, Patricia
patricia.monteiro@moorestephens.pt
127
Montes Cárdenas,
cpsergiomontes@hotmail.com
111
Sergio
251
@
Montiel Morales,
Azucena
Montiel Morales,
Gabriel
Moore, Chris
Moore, Colin
Moore, Richard
Moore, Tim
Morales López,
Manuel
Moreno Ramírez, José
Moreno Rodriguez,
Eduardo
Morfeld, Markus
Morgan, Joanne
Morich, Alexander
Morris, Andrew
Morris, Mark
Morrison, James T.
Mortel, Allan
Morter, Paul
Morton, Wayne
Moscatelli, Marco
Moss, Angie
Motl, M. Blake
Mouritzen, Lennart
Mowbrey, E.T. (Terry)
Mowbrey, Gregory T.
Ms. Gu, Xiaying
Ms. Gu, Xu Fen
Ms. Hu, Yi
Ms. O, Yonghua
Mufti, Adnan
Muldowney, Deanna
Mullen, Charles F.
Mullen, Michael G.
Mullenders, Huub
Müller, Anton
252
azucenamontiel@hotmail.com
110
110
chris.moore@amllp.com
201
colin.moore@moorestephens.com
157/158/159
C: +44 (0)7887 626300
5/7/39/157/158/159
tmoore@trmoore.com
184
manuel.morales
143
josedelacruz.moreno
@delbarrioycia.com
110
emoreno@jsc.com.mx
C: +52 1834 1113 161
107
m.morfeld@susat.de
67
joanne.morgan@snowhill-legal.com
159
alexander.morich@moorestephens.de
C: +49 (0)177 7760391
D: +49 (0)541 40 46 096
75
amorris@moorestephens.com.au
C: +61 (0)411 166501
26
mark.morris@moorestephens.com
169
jamesmorrison@decosimo.com
174
amortel@moorestephens.com.au
C: +61 (0)414 572 834
24
paul.morter@moorestephens.co.im
C: +44 (0)7624 212033
D: +44 (0)1624 697236
93
wmorton@moorestephens.com.au
C: +61 (0) 418 663 560
24
marco.moscatelli@moorestephens.ch
147
amoss@traviswolff.com
D: +1 972 590 5220
179
bmotl@atkinsoncpa.com
170
lm@moorestephens.dk
C: +45 29 29 02 61
58
t.mowbrey@mowbreygil.com
D: +1 780 461 9282
47
g.mowbrey@mowbreygil.com
C: +1 780 718 3695
D: +1 780 461 7920
47
guxiaying@gzcpams.cn
50
zhenqingceo@126.com
50
huyi125@yeah.net
49
oyha163@163.com
49
adnan.mufti@shekhamufti.com
C: +92 300 924 5441
124
dmuldowney@cricpa.com
183
cmullen@applegrowth.com
170
mmullen@mspc-cpa.com
C: +1 908 4478954
178/193
114/115/118
anton.mueller@mszug.ch
146/150
Müller, Heinz D.
dr.mueller@rhein-emscher.de
D: +49 (0) 203 29506 751
69
Mullins, Gregory C.
gmullins@blueandco.com
C: +1 859 351 7680
186
Mullins, Michael J.
michael.mullins
C: + 353 87 6996881
91
Mumcuoğlu, Idil
benan.idil@moorestephens.com.tr
153
Munn, Dennis
dennis.munn@markhams.co.nz
D: +64 9 306 7111
119
Munns, Tony
amunns@bswllc.com
D: +1 314 983 1297
204
Murphy, Edmund
ned.murphy@moorestephensnathans.com
C: +353 87 649 4899
91
Murphy, Ian
ian.murphy@moorestephens.com
157
Murphy, John C.
john@mohlernixon.com
D: +1 408 369 2442
200
Murphy, Kevin D.
kmurphy@mslcpa.com
195
Murphy, Louis
lmurphy@cricpa.com
183
Murray, Robert
rmurray@grassicpas.com
185
Muster, Burkhard
burkhard.muster@ludewig-sozien.de
C: + 49 (0)170 4869 233
73
Muth, Erich
erich.muth@muth-partner.de
70
Nahta, Sunil
sunilnahta@kjco.net
87
Nair, Raj
rn@auditcrc.com
C: +41 (0) 79 501 0530
147
Nakamura, Leinani
leinani@mohlernixon.com
D: +1 408 369 2454
200
Nakamuta, Carlos
catushi@msbrasil.com.br
Atushi
C: +55 11 9963 5529
42/43
Nakane, Kenjiro
nakane@seishin.or.jp
100
Nankervis, Debra L.
dnan@sinclairwilson.com.au
C: +61 (0)437 199472
D: +61 (03) 5561 7401
211
Nast, Alan
anast@cricpa.com
183
Nathan, Gary B.
g.nathan@mowbreygil.com
D: +1 780 421 5931
47
Naumchik, Nadezhda nadezhda.naumchik
@moorestephens.vl.ru
129/131
Naustheller, Bjørn M. bmn@moorestephens.no
C: +47 920 19 141
123
Navarro Rosales, Jorge jnavarro@sotomayorelias.com.mx
Francisco
C: +52 6622 567993
108
Nazarian, Razmik
nazarian.razmik@gmail.com
C: +98 9121043241
90
Neff, Jeffery T.
jneff@blueandco.com
185
Neff, William
wneff@mscm.ca
45
Nemeth, Catherine A. cnemeth@asherco.com
D: +1 215 241 8956
196
Nemeth, Robert
rnemeth@applegrowth.com
176
Nenov, Stefan
nenov@msaudit.com
C: +359 878 646 625
44
Neo, Keng Jin
neo-kj@moorestephens.com.sg
C: +65 9748 3889
5/134
Neogi, Abhijit
abhijit_neogi@yahoo.com
C: +919 8369 30585
86
253
@
Nesterov, Alexander A. nesterov@npg.ru
C: +7 (903) 728 91 26
130
Neugebauer, Roland
r.neugebauer@moorestephens.at
27
Neumann, Ralph
r.neumann@hilger-neumann.de
73
Neureiter, Detlef
detlef.neureiter@moorestephens.de
C: +49 (0)172 5304405
75
Nevarez, Joshua K.
josh.nevarez@amllp.com
C: +1 925 202 6023
201
Neville, Kevin W.
kneville@moorestephens.com.au
C: +61 (0) 419 309 696
23
Newby, Charlie
7
Newman, Barry
bnewman@citrincooperman.com
194
Newman, Robert
robert.newman@moorestephens.com
C: +44 (0)7768 737498
D: +44 (0)1722 420408
168
Ng, Willy
willyng@moorestephens.com.sg
C: +65 9821 0868
134
Ngatsing, Pascal
pngatsing@coffra.fr
66
Nguyen, Duong Que
duongng@cpavietnam.vn
208
Nguyen, Ha Phu
haphu@cpavietnam.vn
208
Nguyen, Hien Thu
208/209
Nguyen, Trinh Tien
tientrinh@cpavietnam.vn
209
Nguyen, Tuan Anh
tuannguyen@cpavietnam.vn
208/209
Niama, Vladimir
62
Nibert, Hunter
hnibert@traviswolff.com
D: +1 972 590 5276
179
Nicholl, Andrew
5/7
Nicolet, Eric
eric.nicolet@integrity.be
35
Nielsen, Søren
sn@moorestephens.dk
C: +45 40 17 78 11
56
Nieman, Chris
cnieman@traviswolff.com
D: +1 972 590 5295
179
Niemeyer, Andreas
andreas.niemeyer@moorestephens.de
C: +49 (0)172 3722011
77
Nikitin, Vasily
vasily.nikitin@allianceaudit.kz
C: +7 701 758 59 22
102
Nilausen, Flemming
flemming.nilausen@moorestephens.se
C: +46 (0)734 19 39 02
144
Nishimura, Hiroshi
kan@seishin.or.jp
100
Nissan, Shai
shay@lionorl.co.il
C: +972 54 6788007
94
Nixon, Lynn R.
lynn@mohlernixon.com
D: +1 408 369 2444
200
Nóbrega, Luiz
lfnobrega@msbrasil.com.br
Fernando
C: +55 11 7421 5600
42/43
Noe, Jim L.
jnoe@blueandco.com
C: +1 502 609 3509
189
Nola, Mario
nola@mosconsult.it
98
Norberg, Lars
lars.norberg@moorestephens.se
C: +46 70945 3022
145
Norem, Michael
michael.norem@msfm-jersey.com
101
Noretto, C. Michael
mike.noretto@reacpa.com
192
Norris, David
dnorris@cricpa.com
183
Nørskov, Lotte
ln@moorestephens.dk
C: +45 20 87 79 30
58
254
Nørskov, Ulrik
un@moorestephens.dk
C: +45 40 84 59 00
58
Norvell, R. Allen
anorvell@blueandco.com
C: +1 859 351 7682
186
Noteman, James L.
noteman@moorestephensdm.com
180
Noureldin, Sherin
C: +20 1222147874
62/63
Nowak, Tomasz
tomasz.nowak@dga.poznan.pl
127
Noye-Allen, Robert
robert.noye-allen@moorestephens.com
157
Ntuiabane, Ayuk
ayuk.ntuiabane@moorestephens.co.im
C: +44 (0)7624 450530
D: +44 (0)1624 697212
92/94
Nunes, Rogério
rogerio@msbrasil.com.br
C: +55 47 9964 3980
41
Nunnally, Bruce
bnunnally@cricpa.com
183
O’Connor, Thomas J.
tjo@gtreilly.com
172
O’Donnell, Darren J.
dodo@sinclairwilson.com.au
C: +61 (0)458 332 350
D: +61 (0) 3 5561 3629
211
O’Flynn, Stephen J.
soflynn@moorestephens.com.au
C: +61 (0) 418 559 561
23
O’Keefe, Daniel J.
dokeefe@mslcpa.com
195
O’Leary, Peter T.
poleary@moorestephens.com.au
C: +61 (0) 418 188 336
25
O’Rilley, James P.
orilley@moorestephensdm.com
180
Obletter, Teo Urban
teo.obletter@bureauplattner.com
99
O’Bryan, David R.
dobryan@blueandco.com
C: +1 859 351 7684
186
O’Connell, Diarmuid P. diarmuid.oconnell
C: +353 87 6381942
91
O’Connell, John
joc@bartons.com.au
C: +61 (0)416 071 366
211
O’Connell, Patty
patty@hcvt.com
188
O’Donnell, Barry
barry.o’donnell@markhams.co.nz
C: +64 27 476 7222
120
O’Grady, Paul
paul.ogrady@amllp.com
C: +1 925 819 1413
201
Olbrich, Thomas
C: +49 (0) 170 48 69 232
70/73
Oliveira, Leila Patricia leila@msbrasil.com.br
C: +55 47 9974 4936
41
Ollefs, Heinz-Wilhelm h-w.ollefs@hilger-neumann.de
73
Ollmann, Margarete
margarete.ollmann@moorestephens.de
C: +49 (0)172 4027795
75
Olsen, Halvor
ho@moorestephens.no
C: +47 91 88 22 03
122
Olsen, John
jolsen@bonadio.com
198
Ondyak, Dennis M.
dennis@mohlernixon.com
D: +1 408 369 2458
200
Onur, Burak
C: +90 532 234 27 17
153
Orban, Michael
m.organ@nausthunecke.de
72
Orellana de Santos,
gabriela.orellana@moorestephens.com.gt
Gabriela
C: +502 5414 6560
79
255
@
Orellana, Luis E.
Orlitzky, Ofer
Orozco Medina,
Miguel Ángel
Orth, René
Osborne, Patricia
Osborne, Patricia
Østergaard, Jan
Østergaard, Johnny
Ostermeier, Thomas
Ovares, Francisco
Ovejero, Mario
Owens, Erin
Oyadomari, Samuel
Akira
Öztamur, Ahmet
Paaske, Henrik
Pace, Neil
Page, Andrew
Page, Martyn
Page, Roxanne M.
Pai, Prasanth D.
Paler, Lesley
Palma, Filippo
Palmer, Douglas G.
Paloniemi, Jari
Palos, Marco Antônio
Olivio
Panfil, Stephen R.
Pankajakshan, C.
Pankajakshan, C.G.
Panwinkler, Carmen
Pape, Marko
Parker, Amanda
Parker, Sharon
Parks, Alan L.
Parks, Robert M.
256
luis.orellana@moorestephens.com.gt
C: +502 5414 6055
79
ofer@lionorl.co.il
94
maorozco@oma.com.mx
C: +52 155 1451 3965
110
r.orth@moorestephens.at
31/33
patricia.osborne
@moorestephens-mc.com
112/157
patricia.osborne
@moorestephens-qatar.com
128
jko@moorestephens.dk
C: 30 95 16 96
59
jo@moorestephens.dk
C: 25 88 97 90
60
t.ostermeier@kpwt-muc.de
74
francisco.ovares@moorestephenscr.com
52
mario.ovejero@msmadrid.com
142
eowens@mstiller.com
C: +1 678 478 8039
D: +1 770 236 9026
180
samueloyadomari@msbrasil.com.br
C: +55 11 9159 3741
42/43
ahmet.oztamur
@moorestephens.com.tr
153
hp@moorestephens.dk
C: +45 40 55 22 49
58
npace@moorestephens.com.au
C: +61 (0) 407 424 396
5/24
andy.page@moorestephens.com
C: +44 (0)7710 605939
163
martyn.page@mapartners.co.uk
215
rpage@beenegarter.com
C: +1 616 893 2986
184
prasanth@varmaandvarma.com
85
lesley.paler@moorestephens.com
C: +44 (0)7534 219570
165
filippopalma@studiopdb.com
C: +39 346 6681265
98
dpalmer@mslcpa.com
195
C: +358 (0)40 5322054
63/64
palos@msbrasil.com.br
C: +55 16 9796 2939
42/43
spanfil@bk-cpa.com
175
pankajakshan@varmaandvarma.com
C: +91 9847 325950
89
pankajgovind@varmaandvarma.com
C: +91 9349 915683
89
c.panwinkler@moorestephens.at
C: +43 (0) 664 307 58 11
27
marko.pape@moorestephens.de
67
aparker@bonadio.com
198
sharon.parker@markhams.co.nz
120
aparks@blueandco.com
185
parks@doeren.com
180
Parr, Philip
Patat, Sylvie
Patel, Rakesh I.
Patel, Suketu
Pater, Gerard J.
Paterakis, Dimitrios
Paterson, Simon
Patrick, Howard
Paul, Graham
Paule, Robin
Pavlov, Evgeny V.
Pavlova, Tatiana
Payer, Andreas
Pedersen, Carsten
Pedersen, Ejvind
Pedersen, Michael
Pedersen, Tina Lene
Pedroso de Siqueira,
Antonio Carlos
Peirce, Susan J.
Pellitteri, John
Pellizzone, Fabrizio
Pelz, Monika
Pennell, Robin C.
Peón de Regil, Álvaro
Perathoner, Hugo
Peregrin, Dan
Perera, E. Ruwan J.
Pérez Armienta,
Eduardo
Pérez Haba, Nicolás
Pérez, Edgard
Perreault, Matt
Perrin, Alexandre
Petermann, Kevin S.
Peters Gallagher,
Rosemary
Peters, Michael
philip.parr@moorestephens.com
C: +44 (0)7887 626241
157
spatat@coffra.fr
66
rpatel@dmcl.ca
45
spatel@pnp.sc
133
gpater@bk-cpa.com
175
dimitrios.paterakis@moorestephens.gr
C: +30 6977 456766
78
simon.paterson@moorestephens.com
C: +44 (0)7887 626218
161
hpatrick@cricpa.com
183
graham.paul@moorestephens.ch
146/147
robinp@hcvt.com
205
pavlov@balanceltd.ru
D: (495) 788 19 45
213
tatiana.pavlova@moorestephens.vl.ru
131
a.payer@moorestephens.at
30
cp@moorestephens.dk
C: +45 29 36 18 64
61
ep@moorestephens.dk
C: +45 40 57 36 14
56
mip@ap.dk
C: +45 26 16 43 71
56
tp@moorestephens.dk
C: +45 22 44 44 44
60
siqueira@msbrasil.com.br
C: +55 41 9977 4426
41
speirce@applegrowth.com
170
jpellitteri@grassicpas.com
185
fabriziopellizzone@studiopdb.com
C: +39 346 6681265
98
monika.pelz@amllp.com
201
rpennell@moorestephens.com.au
C: +61 (0) 419 382 320
23
apeon@peonderegilvega.com
109
hugo.perathoner@bureauplattner.com
99
dperegrin@frostpllc.com
C: +1 501 258 4505
D: +1 501 975-0133
187
ruwanaiyar@sltnet.lk
214
eperez@oma.com.mx
C: +52 155 3232 5579
110
nicolas.perez
143
eperez@moorestephensscai.com
C: +57 (3)11 5066639
51
matt.perreault@amllp.com
201
alexandre.perrin@moorestephens.ch
147
kpetermann@traviswolff.com
D: +1 210 820 3900
198
rpetersg@msca.co.uk
C: +44 (0)7802 418766
160/162
C: +49 (0)172 6010859
67/68/71
257
@
Peterson, Paul J.
paul.peterson@amllp.com
C: +1 925 323 1448
201
Pevnick, Larry N.
lpevnick@bswllc.com
D: +1 314 983 1247
204
Pfaffeneder, Franz
f.pfaffeneder@kpwt-eg.de
C: +49 (0)8721 9611 16
74
Phan, Nam Thanh
namphan@cpavietnam.vn
208
Phillips, Scott W.
sphillips@moorestephens.com.au
23
Piccolo, Mauro
ma.piccolo@tin.it
99
Pickard, Ken
C: +61 (0)438 192 637
5/21/22/23/25/26
Pickup, Brian
bpickup@moorestephens.com.au
C: +61 (0)407 001 143
25
Piebenga, Daniel
daniel.piebenga@markhams.co.nz
C: +64 27 339 2600
120
Piech, Clare T.
clare@mohlernixon.com
D: +1 408 369 2450
200
Pike, Jon E.
jpike@beenegarter.com
184
Pilsbury, John
john.pilsbury@moorestephens.com
158
Pimentel, Santiago
spimentel@msratio.com
212
Pinilla, Mª Pilar
acem@arasociados.com
144
Pink, Kenneth
kpink@bonadio.com
198
Pintzke, Thomas
pintzke@rmc.rinke-gruppe.de
C: +49 (0)171 480 2023
77
Pirlot, Philippe
philippe.pirlot@rsp.be
37
Pitchford, Gary
gary.pitchford@amllp.com
201
Pitt, Andrew
andrewp@ctn.moorestephens.co.za
136
Pitt, S. David
sdpitt@moorestephens.com.au
C: +61 (0) 419 310 270
23
Pivovarova, Svetlana A. sap@npg.ru
C: +7 (903) 723 04 62
130
Platt, Mark
mark.platt@msliverpool.co.uk
166
Plattner, Norbert
norbert.plattner@bureauplattner.com
99
Plattner, Peter Karl
peterkarl.plattner
@bureauplattner.com
99
Plummer, Ann M.
aplummer@beenegarter.com
C: +1 616 430 5235
184
Poll, Jens
jens.poll@moorestephens.de
67
Poll, Jens
berlin@moorestephens.de
5
Polling, Alan
alan.polling@moorestephens.com
157
Pölzelbauer, Andreas a.poelzelbauer@moorestephens.at
C: +43 (0) 664 520 62 79
27
Ponniah, Bala
bala@msa.com.my
Krishnaan
C: +60 019 771 2020
105
Pool, Bernard
bpool@pnp.sc
133
Popham, Troy
C: +61 (0)417 766 884
22/25/26
Porras, Felipe Rivera
143
Potts, Andrew
andrew.potts@moorestephens.com
C: +44 (0)7887 626245
157
Poulsen, Arne Nabe
ap@moorestephens.dk
C: +45 40 36 50 33
58/59/60
Powell, Huw
huw.powell@moorestephenscfp.com
160
Powell, W. Coleman
colepowell@decosimo.com
174
258
Powers, David L.
Powers, Kendal
Pranckéniené,
Danguté
Prasanna Varma, P. R.
Prentice, John F.
Pretorius, Johan
Priester, Heiko
Pringle, Hamish
Prinsloo, Adolf
Prokůpková, Lenka
Promnitz, Wayne R.
Prychodko, Peter
Puerari, Imer José
Pullia, Franco
Pylov, Michael V.
Querido, Richard S.
Quinn, Andrew P.
Quinn, Gerard M.
Quinn, Timothy J.
Raaby Olsen, Henning
Rabanus, Bernd
Rademacher, Rolf
Radford, Carol
Raffaele, Daniele
Raghunandan, S.
Raghupathy, R.
Rajab, Hassan
Rajasekharan, R.
Raman, V.
Rambin, Mark
Ramírez, Salvador
Picossi
Ramphul, Ravindra
Ramsbottom, Steve
Rankin, Judy
dpowers@asherco.com
D: +1 215 241 8957
kpowers@frostpllc.com
D: +1 479 695-4350
danguole@moorestephens.lt
196
183
103
prasannavarma@varmaandvarma.com
C: +91 9841 071914
84
194/197
johan@el.moorestephens.co.za
6/137/139
heiko.priester@n.fuerst-beratung.de
75
hamish.pringle@markhams.co.nz
120
adolfp@pta.moorestephens.co.za
139
lenka.prokupkova@av-auditing.cz
54
wpro@sinclairwilson.com.au
C: +61 (0)419 680 937
D: +61 (0) 3 5562 4851
211
prychodko@moorestephensdm.com
180
imer@msbrasil.com.br
C: 55 51 9968 6898
41
pullia@tiscali.it
99
pylov@balanceltd.ru
D: (495) 580 71 36
213
rsquerido@mqc.com.ph
C: +63 9189381911
126
andy.quinn@moorestephensnathans.com
C: +353 87 9075014
91
gerard.quinn@moorstephensnathans.com
D: +353 21 427 5176
91
tquinn@bk-cpa.com
175
hra@moorestephens.dk
C: +45 20 12 78 11
57
rabanus@n.fuerst-beratung.de
75
67/72
cradford@cricpa.com
183
dra@fidmc.ch
149
raghunandan@varmaandvarma.com
C: +91 9349 110878
86
raghupathy@varmaandvarma.com
C: +91 9447 488712
85
ragab@elayouty.com
132
rajasekharan@varmaandvarma.com
C: +91 9846 221726
85
C: +91 98400 31374
84/86
mrambin@traviswolff.com
D: +1 972 590 5291
179
143
vinay@moorestephens.mu
106
steve.ramsbottom@moorestephens.com
C: +44 (0)7967 962971
161
jrankin@cricpa.com
183
259
@
Rasmussen, Brian
Rasmussen, Michael
Winther
Ratterree, Esther M.
Rau, Bernhard
Rawden, Christopher
br@moorestephens.dk
C: +45 21 42 78 11
mwr@moorestephens.dk
55/56/57
57
esther.ratterree@amllp.com
201
bernhard.rau@moorestephens.de
74
chris.rawden@moorestephens-europe.com
C: +32 (0) 486 515004
D: +32 (0) 2 627.18.30
5/8
Rea, Michael D.
mrea@sinclairwilson.com.au
C: +61 (0)408 308 512
D: +61 (0) 3 5567 1228
211
Real, Christoph
c.real@rhein-emscher.de
D: +49 (0) 203 29506 631
69
Ream, Marcy
mream@applegrowth.com
170
Redeghieri, Andrea
a.redeghieri@axisnet.it
97
Reed, Jeffrey L.
jreed@blueandco.com
185
Reed, Sumner A.
sreed@cricpa.com
183
Rees, William A.
brees@blueandco.com
185
Regierer, Christoph
christoph.regierer@moorestephens.de
67
Reguliová, Eva
eva.reguliova@bdrbb.sk
135
Reid, Charles
C: +27 (0)82 551 3256
6/135/136
Reid, Simon
simon.reid@moorestephens.com
163
Reiss-Schmidt, Thomas reiss-schmidt@rinke-gruppe.de
C: +49 (0)172 265 3855
77
Rendon, Lou
lrendon@frazerllp.com
D: +1 714 671 2202
188
Rente, Fernando
fernandorente@netcabo.pt
128
Renz, Paul
C: +44 (0)7718 524151
164/165
Resag, Estela
estela.resag@moorestephens.de
D: +49 (0) 541 40 46 057
75
Reyna, Yvonne
yreyna@moorestephensscai.com
C: +57 (3)124825310
51
Reynaud, Véronique
vreynaud@ms-casagrande.com
D: +33 49 21 86 190
65
Reynolds, Justin
jreynolds@moorestephens.com.au
C: +61 (0) 432 440 789
24
Rhodes, Graeme
graeme.rhodes@markhams.co.nz
C: +64 21 359 569
119
Rhodes, Michael
mrhodes@citrincooperman.com
193
Ribó, Josep
jribo@srbasesores.com
140
Richardson, Doug
drichardson@frostpllc.com
D: +1 501 975-0243
187
Richardson, Peter
C: +44 (0)7798 695481
D: +44 (0)1722 420420
168
Rickerby, Paul
paul.rickerby@markhams.co.nz
C: +64 21 888 077
119
Riedstra, Sjoerd
s.riedstra@mth.nl
118
Riehle, Magdalena
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67
Riekert, Johan
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138
Riggs, Steve
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183
260
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Rios, Francisco
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148
administracion2
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trisalvato@cricpa.com
183
Rishebarger, Edward L. erishebarger@traviswolff.com
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198
Rissi, Ricardo Aurélio
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Ritzi, Matthias
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C: +49 172 8333138
74
Rix, Martin
C: +7 914 971 4239
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grobbie@bonadio.com
198
Roberts, Gemma
groberts@pnp.sc
133
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Robinson, Leslie Rahn lrahnrobinson@cricpa.com
183
Robinson, Tina
trobinson@cricpa.com
183
Robson, Jeremy
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215
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196
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174
Rodionova, Ludmila
transsib_audit@mtu-net.ru
214
Rodriguez Arias, Víctor vrodriguez@oma.com.mx
Manuel
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110
Rodriguez, Guillermo gcolchado@moorestephensperu.com
Colchado
C: +51 1 9892 19371
125
Rogbeer, Arvin
106
Rogbeer, Rubeenna
rubyrogbeer@intnet.mu
106
Rohr, Pius
pius.rohr@moorestephens.de
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74
Rojnucharin, Vilairat
152
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david.rolph@moorestephens.com
C: +44 (0)7887 626230
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Romillo, Ana
ana.romillo@msmadrid.com
142
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frans.roosens@moorestephens.be
36
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Rose, Clayton W.
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177
Rosenbach, Thomas P. trosenbach@beenegarter.com
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Rosenberg, Barry
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120
Ross, Fraser G.
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46
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31/32
Rossiter, Carolyn
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C: +44 (0)7771 510888
167
Rossouw, Ettiene
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137
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172
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185
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191
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183
Roy, Antaryami
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86
261
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Roy, Robin N.
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86
Rudolph, Rainer
r.rudolph@susat.de
67
Ruggeri, Ronald J.
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mike.rule@moorestephens.com
168
Rumpl, Alfred
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31/32
Rumpl, Josef
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32
Rurawhe, Gwen
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120
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197
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202
Russell, David
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120
Russell, William R.
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Ryan, Kevin
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196
Rybicki, Benedict P.
rybicki@moorestephensdm.com
180
Sabolish, Nancy J.
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184
Sacks, Steven
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Saenz Paez, William
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51
Salinas, Yolanda
51
Salsman, Earl
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204
Samman, Rami
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101
Sammartino, Stefano sammartino@moorestephens.it
95
Sánchez Salazar, Jorge jorge@guerrerosanchez.com.mx
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109
Sancho, Javier Calvet
javier.calvet
143
Sandbach, Dickon
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167
Sanew, John W.
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175
Sanford, Mahlon
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183
Sansing, Janice
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186
Santander Ortíz, Luis
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48
Santos, Carlos Alberto casantos@msbrasil.com.br
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41
Sanz, Antonio Alonso tonialonso@grupo-fidelitas.com
142
Sarburg, Marc
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69
Sargeant, Mary-Anne mary-anne.sargeant
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215
Satasi, Claudio
csatasi@imbl.bm
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D: +1 441 295-3585
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Sathyanarayanan, V.
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Sattar, Mohamed
mohamed@moorestephensegypt.com
Abdel
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62
Sattrup, Henrik
hsa@moorestephens.dk
C: +45 20 83 29 12
56
Sauer, Wolfgang
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70
Saulich, Thomas
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76
Saumoy, Pere
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140
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Sazo Ruiz, Ninrod
Scammacca, Giuseppe
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Schäfer, Susanne
Schaller, Damien
Scharfenberg, Astrid
Scharl, Hans-Peter
Schärtl, Michael
Schenck, Joe
Schick, Albert
Schiele, Jürgen
Schizas, Constantinos
Schlichte, Karla M.
Schlotthauer,
Christoph
Schlotthauer, Kurt
Schlüter, Jörg
Schmacks, Stephan
Schmitt, Gerhard
Schneider, Georges
Schneider, Horst
Schneidmiller, Jim
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Schniebolk, Mark
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Schubert, Reinhard
Schuhmann, Helmut
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Schwander, Michael
Schwander, Walter
Schwarz, Ewald
Schwarz, Manfred
Schwarz, Reinhard
Schwarz, Udo
Sciascia, Anne
Scollin, John T.
ninrod.sazo@moorestephens.com.gt
C: +502 5204 9655
scammacca@mosconsult.it
mschaeffer@cricpa.com
sschaefer@rinke-gruppe.de
dsc@fidmc.ch
a.scharfenberg@susat.de
hanspeter.scharl@moorestephens.de
m.schartl@susat.de
jschenck@cricpa.com
a.schick@kpwt-eg.de
schiele@n.fuerst-beratung.de
csc@mscyprus.com
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kschlichte@blueandco.com
cschlotthauer@coffra.fr
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kschlotthauer@coffra.fr
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j.schluter@susat.de
67
stephan.schmacks@moorestephens.de
C: +49 (0)172 202 7759
77
gerhard.schmitt@moorestephens.de
67
gsc@fidmc.ch
149
horst.schneider
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104
jims@pscpa.com
202
bschnider@ms-zurich.com
C: +41 (0)79 419 4260
150
mschniebolk@citrincooperman.com
193
C: +49 (0)162 234 9999
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s.schorse@susat.de
67
christian.schosland@moorestephens.com
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D: +44 (0)1603 227 625
167
reinhard.schubert@moorestephens.de
67
helmut.schuhmann
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67
bernd.schult@moorestephens.de
67
sschumpert@cricpa.com
183
michael.schwander
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150
walter.schwander
@rietmann-partner.ch
150
e.schwarz@moorestephens.at
28/29
C: +43 (0)676 84 21 32 200
5/28/30/32
r.schwarz@moorestephens.at
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u.schwarz@moorestephens.at
28/30/32
anne.sciascia@integrity.be
35
scollin@moorestephens.com
180
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Scott, John
Scott, Michael
Scott, Mike
Scrimgeour, Graham
Secco, Francisco Obes
Seiden, David
Semmler, Eileen
Serrano, Alex
Setiawan, Eddy
Seymour, Anthony
Shah, Kandarp
Shah, Shailesh
Shaker, Mazen
Shakeshaft, Esme
Shannon, Joe
Sharma, A. K.
Sharp, Gary
Shaw, Bradley A.
Shaw, Brian A.
Shaw, George D.
Shekha, Jawwad
Shell, Ronnie
Shelton, Patrick M.
Sheridan, Stephen A.
Shiao, Ben
Shick, Wendy V.
Shields, Richard C.
Shine, Fintan
Shinghal, Akash
Short, Paul
Shtalberg, Itzhak
Shuck, Ronald R.
Shuffield, Cheryl
Siarkiewicz, Rafał
Silverstein, Alan
Simmons, Brian J.
Simmons, Ronald
Simms, Michael
264
jscott@traviswolff.com
D: +1 972 590 5302
179
mscott@cricpa.com
183
michael.scott@moorestephens.com
C: +44 (0)7957 618026
D: +44 (0)1243 520602
162
graham.scrimgeour@moorestephens.com
C: +44 (0)7912 741920
164
fobes@ppv.com.uy
207
dseiden@citrincooperman.com
206
esemmler@bonadio.com
198
aserrano@citrincooperman.com
203
esetiawan@moorestephens.co.id
90
tony.seymour@moorestephens.co.im
D: +44 (0)1624 697231
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kandarp.shah@raynraymumbai.com
C: +91 9820180656
86
shailesh@kjco.net
87
m.shaker@moorestephens-jo.com
101
esme.shakeshaft@moorestephens.com
C: +44 (0)7788 908079
D: +44 (0)1983 824812
165
jshannon@moorestephens.com.au
C: +61 (0) 414 657 918
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aksharmadelhi@gmail.com
C: +91 9810 200550
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gsharp@cricpa.com
183
bshaw@blueandco.com
177
bshaw@dmcl.ca
46
gshaw@dgccpa.com
172
jawwad.shekha@shekhamufti.com
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124
rshell@cricpa.com
183
pshelton@bpp401k.com
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204
ssheridan@blueandco.com
177
ben@hcvt.com
188
wendy.shick@reacpa.com
176
rshields@blueandco.com
C: +1 859 797 1378
186
fshine@msmcnamara.ie
92
akash@kjco.net
C: +91 9868145676
D: +91 (11) 23370892
88
paul.short@moorestephens.com
C: +44 (0)7787 141540
157
itzhak@lionorl.co.il
94
rshuck@mslcpa.com
204
D: +1 501 975-0100
187
r.siarkiewicz@msca.pl
C: +48 695 803 602
127
asilverstein@grassicpas.com
185
simmons@moorestephensdm.com
180
ronald.simmons@msb.bm
39
michael.simms@moorestephens.com
157
Simon, Lawrence A.
Simons, Peter
Simov, Ivan
Simpson, Raymond
Sims, Elton
Sindler, Ivor
Singh-Sall, Arvindar
Singletary, Chad
Siurana, Joan
Skaggs, Dale B.
Skeels-Smith, Sarah
Sklavounou, Vasiliki
Skobarev, Vladimir Y.
Slabbert, Louw
Slavet, Jeff
Slocombe, Daniel
Smeriglio, Anthony P.
Smit, Adéle
Smith, Christopher M.
Smith, Donna Beck
Smith, Gill
Smith, Jeffrey S.
Smith, K. Eric
Smith, Peter
Smith, Stanley M.
Smolke, John
Snegireva, Svetlana
Snyder, Nancy
Soares, António
Søberg, Torhild
Soh, Eng Hooi
Solecki, Sandra A.
Solomon, Gary J.
Solt, Nick
Sordello, David
simon@moorestephensdm.com
180
peter.simons@moorestephens.com
C: +44 (0)7977 068961
163
simov@msaudit.com
C: +359 878 834794
44
rsimpson@moorestephens.com.au
C: +61 (0) 407 084 968
24
esims@cricpa.com
183
ivors@ctn.moorestephens.co.za
arvindar.singh-sall@moorestephens.com
C: +44 (0)7903 891446
161
csingletary@cricpa.com
183
jsiurana@moorestephens-addveris.es
140
dskaggs@blueandco.com
189
sarah.skeels-smith
@moorestephens.com
7
vasiliki.sklavounou@moorestephens.gr
C: +30 6977 456746
78
skobarev@npg.ru
C: +7 (903) 728 91 33
130
lslabbert@pe.moorestephens.co.za
138
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dan.slocombe@moorestephens.com
C: +44 (0)7899 654189
160
aps@gtreilly.com
172
adeles@ctn.moorestephens.co.za
136
csmith@applegrowth.com
170
dsmith@bswllc.com
D: +1 314 983 1259
204
gill.smith@moorestephens.com
C: +44 (0)7881 500010
157
jsmith@bswllc.com
D: +1 314 983 1234
204
esmith@beenegarter.com
C: +1 616-490-2774
184
peter.smith@markhams.co.nz
121
ssmith@cricpa.com
183
jsmolke@pscpa.com
202
svetlana.snegireva@moorestephens.ru
129
nsnyder@bonadio.com
198
soares.roc@netcabo.pt
128
ts@moorestephens.no
C: +47 41 64 48 94
122/123
C: +60 012 382 6912
105
ssolecki@mscm.ca
D: +1 416 641 4947
45
gsolomon@mstiller.com
C: +1 404 983 2865
D: +1 404 531 8181
171
nick.solt@moorestephens-jersey.com
C: +44 (0)7700 888821
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david.sordello@amllp.com
C: +1 408 206 6858
201
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@
Sørensen, Arne
as@moorestephens.dk
C: +45 40 91 67 72
Sørensen, Lars-Ole
los@moorestephens.dk
Sossa, Sandra
ssossa@moorestephensscai.com
Sotomayor Elías,
rse@sotomayorelias.com.mx
Rodrigo
C: +52 6622 568494
Sotomayor González, rsotomayor@sotomayorelias.com.mx
Rodrigo
C: +52 6622 564210
South, Henry C.
hsouth@atkinsoncpa.com
Southwell, Robert
rsouthwell@moorestephens.com.au
C: +61 (0) 402 900 550
Southwick, Donald P.
dsouthwick@dmfallc.com
Spagnoli, Pat
pspagnoli@citrincooperman.com
Sparkman, Brent
bsparkman@cricpa.com
Spaul, Gill
gill.spaul@moorestephens.com
D: +44(0)20 7651 1859
Spielmann, Dominik
d.spielmann@nausthunecke.de
Spittle, C. Eugene
gene.spittle@reacpa.com
Sprague, Paul
paul.sprague@moorestephens.ru
C: +7 (914) 692 1356
Spring, Gene
gspring@cricpa.com
Spurrier, Lance
lance.spurrier@msgsy.com
C: +44 (0)7781 126873
Srinivas, K. P.
srinivas@varmaandvarma.com
C: +91 9845 996293
Stadelman, Karina
kstadelman@cricpa.com
Stafford, Ashley
astafford@cricpa.com
Stahleder, Georg
georg.stahleder@moorestephens.de
Stanford, John
john.stanford@moorestephens.com
Stanford, Selina
sstanford@moorestephens.com.au
C: +61 (0)438 664 110
Stark Robledo, Manuel mstark@ayca.com.py
C: +595 981 173 073
Stauder, Wilfried
w.stauder@moorestephens.at
Staudt, Hélène
hstaudt@ms-zurich.com
C: +41 (0)79 299 61 42
D: +41 (0)44 828 18 32
Steckhan, Jörg
jsteckhan@rinke-gruppe.de
C: +49 (0)172 3122200
Steele, Jennifer
jsteele@traviswolff.com
D: +1 972 590 5272
Stegner, Jeff A.
jeff.stegner@amllp.com
C: +1 925 998 8407
Steiner, Hermann
hermann.steiner@bureauplattner.com
Stephan, Nadia
Stephenson, Scott
Stern, Karen S.
Stevens, Andrew
Stevens, Craig M.
Stevens, David
n.stephan@moorestephens-jo.com
scotts@hcvt.com
kstern@bswllc.com
D: +1 314 983 1204
andy.stevens@moorestephens.com
C: +44 (0)7721 641094
D: +44 (0)23 8082 1520
cstevens@bonadio.com
58
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51
108
108
170
24
180
194
183
8
72
206
131
183
79
83
183
183
74
158
22
213
29
150
77
179
201
99
101
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204
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266
Stewart, Peter
peter.stewart@moorestephens.com
C: +44 (0)7887 626234
157
Stewart, Russell
russell.stewart@markhams.co.nz
120
Stiefler-Petersen,
msp@moorestephens.dk
Mogens
C: +45 20 81 64 81
58
Stigent–Burns, Janet E. jstigent-burns@traviswolff.com
D: +1 210 820 3900
198
Stigler, C. Michael
mstigler@blueandco.com
189
Stillwell, Tim J.
tstillwell@moorestephens.com.au
C: +61 (0)407 442234
23
Stockinger, Anton
a.stockinger@kpwt-pa.de
74
Stockton, Paul
paul.stockton@moorestephens.com
C: +44 (0)7887 626269
5/125/157
Stoddart, Gavin
C: +44 (0)7881 500034
129/130/159
Stofberg, Margeaux
margeaux@stb.moorestephens.co.za
139
Stoica, Laura
laura.stoica@auditone.ro
129
Stoltz, Reinier
reiniers@frrs.moorestephens.co.za
C: +27 (0)82 0622 600
137
Storckel, Patrick
patrick.storckel
C: +32 (0)497 979 157
35
Stormer, Bruce
bruce.stormer@markhams.co.nz
121
Storms, Hubert H.
h.storms@rhein-emscher.de
D: +49 (0) 203 29506 612
69
Stoyanov, Kaloyan
ks@ilex.ch
C: +41 (0) 79 501 0532
147
Stückler, Anna
a.stueckler@moorestephens.at
29
Stüttgen, Hans-Gerd
hans-gerd.stuettgen
@moorestephens.de
69
Stutzman, Marcia
marcia.stutzman@reacpa.com
191
Stylianou, George
gst@mscyprus.com
D: +357 (22) 453446
53
Stylianou, Panayiotis P. pps@mscyprus.com
D: +357 (22) 333713
53
Suarez, Julio O.
jsuarez@suarez-menendez.com
C: +54 (911) 4564 8154
20
Sugár, Dezsö
dezso.sugar@kesaudit.hu
82
Sukumaran, K. M.
sukumaran@varmaandvarma.com
C: +91 9841 071831
84
Sullivan, David M.
dsullivan@dgccpa.com
172
Sun, Jian
zhengyicpa@163.com
49
Sunshine, Barry
bsunshine@grassicpas.com
185
Suppa, Rosario
rsuppa@mscm.ca
D: +1 416 641 4948
45
Suri, Peter
C: +36 20 385 6724
81
Sushilkumar, P. G.
susilpg@varmaandvarma.com
C: +91 9440 792697
84
Suter, Bruno
bruno.suter@mszug.ch
150
Suxo, Rodo
rsuxo@msratio.com
212
Svärdh, Reino
reino.svardh@moorestephens.se
C: +46 (0)708 14 33 02
D: +46 (0)31 722 42 70
145
Svätojánska Kiňová,
134/135
Ludmila
267
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Swindling, Stanley
“Sandy” W.
Swinnen, Francis
Sykes, Phillip
sswindling@mslcpa.com
189/191
francis.swinnen@rsp.be
37
phillip.sykes@moorestephens.com
C: +44 (0)7887 626236
157
Tabbal, Aziz
C: +961 3303 812
103
Tai, Lam Shin
lstai@msa.com.my
C: +60 019 744 8033
Takahashi, Junko
junko.takahashi@seishin.or.jp
100
Takasago, Shinpei
takasago@seishin.or.jp
100
Taliakos, Dimitrios
dimitrios.taliakos@moorestephens.gr
C: +30 6977 456768
78
Tamkin, Norm
normt@hcvt.com
181
Tan, Hongxu
xhcpa-thx@263.net
49
Tan, Suan-Lee
tan@moorestephens.com.au
24
Tanaka, Mark
mark.tanaka@amllp.com
C: +1 408 234 7315
201
Tang, Cordelia
7
Tang, Helen H. L.
helen@ms.com.hk
5/48/80/81
Tapia Reynoso, Alberto albertotapiar@albertotapia.com.mx
108
Tapia Venegas,
albertotapiav@albertotapia.com.mx
108
Alberto
Taros, Anne
taros@moorestephensdm.com
180
Tavani, Ennio
etavani@moorestephens.com.au
C: +61 (0) 419 900 780
24
Taylor, Douglas D.
dtaylor@mstiller.com
C: +1 770 509 7843
D: +1 404 531 8156
171
Taylor, Michael K.
mike.taylor@reacpa.com
191
Taylor, Michael W.
miketr@bahamas.net.bs
33
Teague, John
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D: +64 9 306 7103
119
Teel, Willie
wteel@cricpa.com
183
Telford, Jon
jon.telford@msfs.co.uk
163
Temmert, Peter
ptemmert@rinke-gruppe.de
C: +49 (0)174 3476111
77
Templar, Rod
rtemplar@dbn.moorestephens.co.za
C: +27 (0)82 926 6376
136
ten Hoopen, Olaf
a.ten.hoopen@mth.nl
118
Terho, Viekko
veikko.terho@moorestephens.fi
C: +358 (0)405322063
63
Terrigino, Steve M.
sterrigino@bonadio.com
198
Thangeveloo,
ravi@msa.com.my
Ravandran
C: +60 012 700 1269
Thayer, David M.
dthayer@eadiepaynellp.com
197
Thielman, Mike
miket@hcvt.com
187
Thissen, Stefan
thissen@husemannpartner.de
C: +49 179 4610133
68
Thole, Silvia
s.thole@kpwt-pa.de
C: +49 (0)851 72046 117
74
Tholle, Søren
st@moorestephens.dk
C: +45 22 46 12 20
58
Thomas, Christopher
cthomas@mstiller.com
B.
C: +1 912 269 9750
D: +1 912 262 4718
173
268
Thomas, Jonathan C.
Thompson, Nigel
Thompson, Paul
Thompson, Stewart B.
Thomsen, Mads
Myrtue
Thorman, David C.
Thubron, Christopher
Thurlow, Richard
Tikhnenko, Elena
Tillmann, Winfried
Tishenko, Valery S.
Titche, Claude A.
Tobing, Ferdinand L.
Toferer, Anneliese
Tomichek, Richard
Tønnesen, Jan
Torosyan, Andy
Travaglini, Dino
Travis, Kenneth B.
Treboldi, Peter J.
Trignano, Alfonso
Trignano, Vincenzo
Trimble, Scott
Troiani, Marco G.
Trombetta, Patrick M.
Trotel, Claire
Troy, Donald J.
Truong, Nghia Van
Trzemżalski, Jerzy
Trzemżalski, Maciej
Tsissios, Christos
Tunnelle, Brian
Turnbull, Carolyn
jthomas@moorestephens.com.au
C: +61 (0) 419 135 760
23
nthompson@msca.co.uk
C: +44 (0)7802 652014
160/162
paul.thompson@moorestephens.com
C: +44 (0)789 4094504
165
sthompson@moorestephens.com.au
C: +61 (0) 410 511 668
5/25
mmt@moorestephens.dk
C: +45 40 18 99 56
56
dthorman@mscm.ca
D: +1 416 641 4950
45
christopher.thubron
C: +32 (0)475 606103
35/36/38
richard.thurlow@moorestephens.com
167
elena.tikhnenko@moorestephens.com
C: +44 (0)7881 500035 (Uk)
D: + 916 7163636 (Russia)
129/154/159
tillmann@husemannpartner.de
C: +49 172 2304390
68
tishchenko@balanceltd.ru
D: (495) 788 19 45
213
ctitche@beenegarter.com
C: +1 616 901 3810
184
ftobing@moorestephens.co.id
90
a.toferer@moorestephens.at
31
rtomichek@cricpa.com
183
jt@moorestephens.dk
C: +45 40 15 78 11
5/56
andyt@hcvt.com
195
dtravaglini@moorestephens.com.au
C: +61 (0) 419 910 944
24
ktravis@traviswolff.com
D: +1 972 590 5255
179
treboldi@moorestephensdm.com
180
atrignano1@alice.it
99
trignano@moorestephens.it
99
scott.trimble@moorestephens.com.im
D: +44 (0)1624 697206
93/94
95/97
ptrombetta@mspc-cpa.com
178
159
dtroy@dgccpa.com
172
nghiatv@cpavietnam.vn
208
j.trzemzalski@moorestephens.gda.pl
126
m.trzemzalski@moorestephens.gda.pl
C: +48 503674122
126
c.tsissios@moorestephens.com.cy
C: +357 (25) 821252
D: (25) 821252
53
btunnelle@frazerllp.com
D: +1 714 671 2214
188
cturnbull@mstiller.com
C: +1 404 634 8274
D: +1 404 531 8169
171
269
@
Turner, Robert
Turner, Sharlyn R.
Tuvell, Robert
rturner@applegrowth.com
176
sturner@pscpa.com
202
robert.tuvell@amllp.com
C: +1 408 893 7632
201
Tyler, Danielle
dtyler@bk-cpa.com
175
Tzannes, Spiro
stzannes@moorestephens.com.au
C: +61 (0) 418 412 395
24
Udagawa, Kazuhiko
udagawa@seishin.or.jp
100
Umezawa, Keisuke
kumezawa@seishin.or.jp
100
Unterforsthuber, Karl karl.unterforsthuber
@moorestephens.de
74
Upton, Roger D.
rupton@bonadio.com
198
Uribe R., Jorge David
duribe@mspconsultores.com.ec
61
Urquhart, Adrian
adrian.urquhart@moorestephens.com
C: +44 (0)7973 782243
163
Urso, Mario P.
murso@bonadio.com
198
Usovicha, Viktorija
102
Vaden, Mike
mikevaden@decosimo.com
192
Vaesen, Henri
henri.vaesen@rsp.be
37
Valente, Piergiorgio
valente@mosconsult.it
C: +39 02 58303520
98
Valero, José Luis
jlvalero@eupla.unizar.es
144
Van Benschoten, Mark mark.vanbenschoten@reacpa.com
177
van den Bout, Eduard e.vanden.bout@mth.nl
118
van den Brink, Ronald r.vanden.brink@mth.nl
117
van den Broek, Frank f.v.d.broek@drv.nl
116
van der Ahee, Pieterpieter@stb.moorestephens.co.za
6/139
Louw
van der Mescht,
tvdmescht@pe.moorestephens.co.za
138
Tommy
van Dorpe, Koen
koen.vandorpe@moorestephens.be
36
van Eijs, Carel
c.van.eijs@mth.nl
117
van Loo, Robert C.W.
C: +31 6 14757209
113/114
van Ravenswoud,
Edwin P.H.
C: +31 6 53274245
113/114
van Schie, Jan Th. M.
C: +31 6 27322368
114
Van Trigt, John
john@hcvt.com
188
van Zyl, Pierre
pierrev@pta.moorestephens.co.za
C: + 27 (0)82 376 7167
D: +27 (0)12 348 7003
139
Varelas, Panayiotis
panayiotis.varelas@moorestephens.gr
C: +30 6977 456762
78
Vargo, Dave
dvargo@frostpllc.com
D: +1 (501) 975 0217
187
Varisano, Alice
avarisano@grassicpas.com
185
Vasilev, Marko
narko.vasilev@moorestephens.mk
65
Vasko, Stephen A.
svasko@blueandco.com
177
Vedder, Rainer
rainer.vedder@moorestephens.de
67
Vega Carrillo, Roberto rvega@peonderegilvega.com
C: +52 1999 9475 000
109
Veljanov, Antonio
antonio.veljanov@moorestephens.mk
65
Verclytte, Frederic
fverclytte@eca-groupe.com
65
Vergara Ruíz, Genaro gmoauditoria@yahoo.com.mx
110
270
Vergeer, Loek
Verma, Anil
Vermeulen, Johan
Verschelden, Andries
Verschelden, Bart
Verschelden, Frans
Verschelden, Peter
Vértiz Vergara,
Manuel
Vetuz, Gerry
Vicente, Fernando
Vidlock, Steven C.
Vince, Andrew
Vinolus, Nicholas
Viola, Charlie
Viviers, Jo
Viwatpanachati,
Chaovana
Viwatpanachati, Pana
Viwatpanachati, Sevi
Vizcarra Moscoso,
Jaime
Vlok, Bunty
Voirol, Nicolas
Voirol, Roger
Vojt×chová, Anežka
Volz, Herbert
Vorster, Jacques
Voulgaris, Demetris
Vuk, Zoran
Wagner, Mark G.
Wagner, Stephan
Wagner, Vilmos
Wagner, Wolfram
Wakeford, Mike
Walding, Philip
Walinciak, Ewelina
l.vergeer@moorestephensrotterdam.nl
C: +31 6 52544047
116
anilverma@touchtelindia.net
C: +91 98101 38669
86
johanv@ctn.moorestephens.co.za
136
andries.verschelden@moorestephens.be
C: + 86 1861 6332506
36/48
bart.verschelden@moorestephens.be
36
frans.verschelden@moorestephens.be
5/36
peter.verschelden@moorestephens.be
36/37
mvertiz@moorestephensperu.com
C: +51 1 9892 19373
125
gerrygvetuz@moorestephens.com.sg
C: +65 9827 6123
134
141
steve@mohlernixon.com
D: +1 408 369 2500
200
C: +44 (0)7884 492095
160
nvinolus@hcvt.com
205
cviola@moorestephens.com.au
C: +61 (0) 414 809 635
24
jviviers@hd.moorestephens.co.za
D: +27 (0) 42 295 1107
6/137/138
chaovana.v@pitisevi.com
C: +66 81 6370967
5/152
pana_v@pitisevi.com
C: +66 81 4435559
152
pitisevi@cscoms.com
152
jvizcarra@moorestephensperu.com
C: +51 1 9892 90944
125
D: +27 (0) 42 2951107
137/138
nicolas.voirol@rvfid.ch
149
roger.voirol@rvfsa.ch
D: (0)32 724 14 14
149
anezka.vojtechova@av-auditing.cz
54
herbert.volz@horntreuhand.de
76
jvorster@moorestephens.com.au
C: +61 422 435 852
22
demetris.voulgaris@moorestephens.gr
C: +30 6977 456745
78
zoran.vuk@audit.hr
53
mark.wagner@amllp.com
201
stephan.wagner@kpwt-a.de
74
C: + 36 30 235 4544
82
wagner@wirtschaftspruefung.com
69
C: +44 (0)7912 524980
D: +44 (0)243 520618
162/165
philip.walding@moorestephens.com
C: +44 (0)7801 183 700
163
ewelina.walinciak@dga.poznan.pl
127
271
@
Walker, James
Wall, Brad A.
jwalker@cricpa.com
183
brad@mohlernixon.com
D: +1 408 369 2507
200
Wallace, Harvey N.
hwallace@bswllc.com
D: +1 314 983 1233
204
Wallnöfer, Thomas
t.wallnoefer@citytreuhand.at
27
Walters, Frank
fwalters@cricpa.com
183
Walther, Alan
awalther@bonadio.com
198
Wan, Stephen
stephenwan@moorestephens.com.my
C: +60 012 219 8229
105
Wang, Peng Guo
wpg1681@163.com
212
Wang, Quan Zhou
xhcpa@263.net
49
Wang, Wei
xhcpa-ww@263.net
49
Wapelhorst, Ingo
ingo.wapelhorst@moorestephens.de
C: +49 (0)173 2473527
71
Waples, Chris
chrisw@bartons.com.au
C: +61 (0)414 889 826
211
Warburton, William L. billw@hcvt.com
173
Ward, Tom
tom.ward@moorestephens.com
C: +44 (0)7881 500014
157
Warren, Peter
peter.warren@moorestephens.com
D: +44 (0)1983 824808
165
Warshauer, David
dwarshauer@grassicpas.com
185
Watkins, Gilbert
gwatkins@citrincooperman.com
194
Watson, Dan E.
dan.watson@reacpa.com
173
Watson, Denise
denise.watson@moorestephens.com
167
Watson, Stephen
stephen.watson@moorestephens.com 168
Watson, Valerie
valerie.watson@moorestephens.com
C: +44 (0)7887 626275
157
Wawrzinek, Wolfgang w.wawrzinek@susat.de
67
Webb, Dawn
dawn.webb@moorestephens.co.im
C: +44 (0)7624 212022
D: +44 (0)1624 698270
92
Weber, Friedhelm
weber@husemannpartner.de
C: +49 173 2128540
68
Webster, Jenelle
jwebster@moorestephens.com.au
C: +61 (0) 438 596 852
24
Weichhaus, Rainer
rainer.weichhaus@moorestephens.de
67
Weidner, Rick
rweidner@cricpa.com
183
Weil, Mark
mark.weil@moorestephens.com
C: +44 (0)7939 517691
D: +44 (0)1243 520603
162
Weiss, Josef
josef.weiss@muth-partner.de
70
Welp, Oliver
ow@moorestephens-hamburg.de
71
Welsh, David B.
dave@mohlernixon.com
D: +1 408 369 2416
200
Wember, Thomas
C: +49 172 2983801
68
Wenzl, Bernhard
bernhard.wenzl@moorestephens.de
74
Werner, Peter
p.werner@moorestephens.at
31
Werner, Thomas
thomas.werner@ludewig-sozien.de
C: + 49 (0)170 4869 236
73
Wesener, Wolfgang
28/29
West, Tim
tim.west@moorestephens.com
157
Westcott, Jeffrey D.
jwestcott@mscm.ca
D: +1 416 641 4951
45
272
Wheeler, Richard
Wheeler, Steve
Whetstone, Chad
Whiddett, Scott
White, Lanny
Whitlock, Jeff
Wibbing, Doug
Widmann, Bernhard
Wiechmann, Jost
Wigginton, Cheddy
Wilcox, Richard
Wilcynski, Joe
Wilkinson, Julian
Willbrand, Bill
Williams, Andrew
Williams, Graham
Williams, Ronald
Williams, V. Kent
Willingham, Dean
Willmont, Jeremy
Wilpert, Stefan
Wilson, Michael P.
Windischbauer,
Wolfgang
Wiranata, Joyce
Wirawan, Aulia
Wise, Kevin
C: +61 (0)412 170156
21/26
swheeler@cricpa.com
183
cwhetstone@cricpa.com
183
swhiddett@moorestephens.com.au
C: +61 (0) 417 457 683
24
lwhite@cricpa.com
183
jeff.whitlock@markhams.co.nz
121
doug.wibbing@amllp.com
201
b.widmann@nausthunecke.de
72
j.wiechmann@susat.de
67
cwigginton@frostpllc.com
D: +1 (501) 975 0161
187
rwilcox@cricpa.com
183
jwilcynski@pscpa.com
202
julian.wilkinson@moorestephens.com
C: +44 (0)7887 626223
157
bwillbrand@bswllc.com
D: +1 636 754 0200
203
andy.williams@moorestephens.com
C: +44 (0)7887 944581
D: +44 (0)1722 420424
168
graham.williams@moorestephens.com
157
ronaldwilliams@decosimo.com
192
kent@mohlernixon.com
D: +1 408 369 2555
200
dwillingham@atkinsoncpa.com
170
jeremy.willmont@moorestephens.com
C: +44 (0)7887 626273
157
stefan.wilpert@wenzler-gmbh.de
D: +49 (0) 711 66 4806-0
76
mike@pta.moorestephens.co.za
C: +27 (0)82 552 1843
139
w.windischbauer@moorestephens.at
33
jwiranata@moorestephens.com.au
5
awirawan@moorestephens.co.id
90
kevin.wise@amllp.com
C: +1 408 398 6011
201
Witteler, Holger
witteler@husemannpartner.de
C: +49 170 5437800
68
Wolfe, David L.
173/176/177/178/186/190/191/192/206/207
Wolff, Alexander
a.wolff@rhein-emscher.de
D: +49 (0) 203 29506 762
69
Wolstenholme,
katharine.wolstenholme
Katharine
@moorestephens.com
157/158
Woo, Susan
swoo@frazerllp.com
188
Woodhouse, Geoffrey geoff.woodhouse@moorestephens.com
C: +44 (0)7887 626238
157
Woodward, Tim
tim.woodward@moorestephens.com
52/157
Worby, Robin
robin.worby@moorestephens.com
159/164
273
@
Worth, Barry H.
bworth@bswllc.com
D: +1 314 983 1202
204
Wright, Maribeth
maribeth.wright@reacpa.com
173
Wright, Tarryn
twright@dbn.moorestephens.co.za
C: +27 (0)82 745 9471
136
Wu, Baker
baker@moorestephens.com.tw
151
Wu, Gary
gary@moorestephens.com.tw
151
Wu, Shumin
xhcpa-wsm@263.net
49
Wu, Yixin
xhcpa-wyx@263.net
49
Wulff, Andrea
andrea.wulff@moorestephens.com
C: (0)7817 062183
D: (0)1243 520622
162
Wunderlich, Alexander a.wunderlich@moorestephens.at
31
Wundsam, Leopold
l.wundsam@moorestephens.at
27
Wundsam, Peter
p.wundsam@moorestephens.at
27
Wünsche, Alexander
C: +49 170 1616854
66/74
Würth, Florian
f.wuerth@moorestephens.at
27
Wyatt, Gary
gwyatt@traviswolff.com
D: +1 972 590 5226
179
Yada, Fred M.
fyada@dmcl.ca
45
Yakovlev, Alexander
alexander@yakovlev.com.ua
C: +380 (50)8000660
154
Yamagata, Dean
dyamagata@frazerllp.com
D: +1 714 671 2210
188
Yamasaki, Hélio Eiji
yamasaki@msbrasil.com.br
C: +55 47 9974 6195
40/41
Yde, Jens Kristian
jky@moorestephens.dk
C: +45 24 24 74 22
58/59
Yde, Søren
sy@moorestephens.dk
58
Yeager, Coye
cyeager@cricpa.com
183
Yennemadi, Arvind
ayennemadi@raynraymumbai.com
C: +91 9833 546259
86
Yeoh, Daren S.K.
dyeoh@moorestephens.com.au
C: +61 (0) 437 849 714
23
Yilmaz, Serkan
serkan.yilmaz@moorestephens.com.tr 153
Ying, Jiande
youtee@163.com
49
Yoshihara, Mika
mika@seishin.or.jp
100
Zabala, John
jzabala@moorestephens.com.au
C: +61 (0)419 706 660
26
Zabaleta, Frank M.
zabaleta@eadiepaynellp.com
197
Zakurdaeva, Natalia
nnz31@mail.ru
214
Zalicha, Kobi
kobi@lionorl.co.il
94
Zeilhofer, Thomas
t.zeilhofer@kpwt-pa.de
C: +49 (0)941 92083 52
74
Zerbe, Tobias
tobias.zerbe@moorestephens.de
D: +49 (0)89 747240 32
74
Zhang, Jingzhi
zqzhanglingshi@126.com
50
Zhang, Zhishan
zqzhangzhishan@126.com
50
Zhong, Shichen
zscqd@163.com
50
Zhu, Weiya
zhuweiya@gzcpams.cn
50
Zicari, Bruce B.
bzicari@bonadio.com
198
Ziegler, Thomas
thomas.ziegler@moorestephens.de
C: + 49 171 9956677
74
Zielinski, James J.
jzielinski@bonadio.com
198
Zimmermann, Holger hz@moorestephens-hamburg.de
71
274
Zirkelbach, Angela L.
Zito, Joseph A.
Zohdi, Hassan M.
Zürn, Brigitte
azirkelbach@blueandco.com
zito@doeren.com
hassan@moorestephensegypt.com
C: +20 1003496646
tsering.zora@rietmann-partner.ch
ozorzin@msbrasil.com.br
C: +55 11 9934 1539
eleni.zoubateou@moorestephens.gr
C: +30 6977 456750
t.zsilla@moorestephens.at
szu@ilexfidu.ch
C: +41 (0) 79 886 2822
m.zurhorst
@moorestephensrotterdam.nl
brigitte.zuern@moorestephens.de
Zwettler, Andreas
a.zwettler@moorestephens.at
Zora, Tsering D.
Zorzin, Odair
Zoubateou, Eleni
Zsilla, Tamara
Zufferey, Samuel
Zurhorst, Manfred
185
180
63
150
42/43
78
27
148
116
66/76
28/30/32
@
275
276
NOTES
NOTES
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