International Directory

Transcription

International Directory - Moore Stephens International

International Directory
September 2014
Moore Stephens International Limited
Contact Names:
Chairman
Richard Moore
richard.moore@moorestephens.com
Chief Operating Officer
Michael Hathorn
mike.hathorn@moorestephens.com
Director of Sales
Charlie Newby
charlie.newby@moorestephens.com
International Liaison Manager
Sarah Skeels-Smith
sarah.skeels-smith@moorestephens.com
Senior International Administrator
Heather Deacon
heather.deacon@moorestephens.com
Marketing Manager
Victoria Littler
victoria.littler@moorestephens.com
Marketing Executive
Janice Sarchet
janice.sarchet@moorestephens.com
150 Aldersgate Street
London EC1A 4AB
England, U.K.
Telephone: +44 (0) 20 7334 9191
Facsimile: +44 (0) 20 7651 1637
E-mail: msil@moorestephens.com
Website: www.moorestephens.com
Business Development
Leon Hou
leon.hou@msinternational.com.cn
20F Yueda Plaza
889 Wanhangdu Road
Jing’an District
Shanghai 200042
The People’s Republic of China
Telephone: +86 (21) 6290 5855
Facsimile: +86 (21) 6290 5899
E-mail: msil@moorestephens.com
Website: www.moorestephens.com
CONTENTS
Introduction
Committees Regional Executive Offices Index
International Direct Dialling Codes World Time Zones 2013/2014 Calendar
Member Firms Correspondent/Associated Firms
E-mail Country Codes Personal Contact Details
2
5
7
11
17
18
19
21
222
232
233
WORLDWIDE STATISTICS
Members and
correspondents
Africa
Countries
Firms
Offices
Principals
and staff
Fee
income
US$m
7
18
22
688
Asia Pacific region
13
17
42
2,292
70.8
Australasia region
2
18
29
1,065
153.0
China region
26.2
1
3
47
5,909
276.7
Europe region
43
159
321
8,140
980.0
Latin America region
17
27
33
1,382
41.8
Middle East region
14
15
27
626
22.6
8
50
146
6,979
1,111.0
105
307
667
27,081
2,682.1
North America region*
*Includes Bermuda and The Caribbean
The information in this directory is correct at the time of going to press
(September 2014)
© Moore Stephens International Limited 2014
This directory lists the firms and companies that are members of Moore
Stephens International Limited, correspondent firms and, in the case of
North America, all listed firms are members of Moore Stephens North
America, which is itself a member of Moore Stephens International
Limited. All the firms and companies listed are independent entities,
owned and managed in each location. Neither their membership
of Moore Stephens International Limited nor their inclusion in
this directory should be construed as constituting or implying any
partnership between them.
1
Introduction
The Membership of Moore Stephens International Limited
“MSIL” at the time of going to press – September 2014 –
comprises 307 leading independent accounting and
consulting firms with a total of 667 offices across 105
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 – septembre 2014 – sont constitués de
307 cabinets comptables et conseils indépendants reprenant
un total de 667 bureaux situés dans 105 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 September 2014, umfasst
das Netzwerk Moore Stephens International Limited “MSIL”
307 führende unabhängige Wirtschaftsprüfungs- und
beratungsfirmen mit insgesamt 667 Büros in 105 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 – Septiembre de
2014 –, la afiliación a Moore Stephens International Limited
“MSIL” contaba con 307 firmas punteras independientes de
auditores y consultores con un total de 667 oficinas en 105
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 – Settembre 2014 –
riunisce più di 307 tra società di revisione, consulenza e studi
professionali, totalmente indipendenti tra loro, per un totale
di 667 uffici in 105 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, Setembro de 2014, a
sociedade Moore Stephens International Limited (MSIL)
integra 307 empresas independentes de auditoria e
consultoria com um total de 667 escritórios situados em 105
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
На момент выхода в печать справочника «сентябрь 2014 года» сеть
Моор Стивенс Интернэшнл Лимитед («МСИЛ») включала 307 ведущих
независимых бухгалтерских и консалтинговых фирм с 667 офисами в 105
странах. Информацию о текущем состоянии сети МСИЛ можно получить на
международном вэбсайте www.moorestephens.com в разделе «Locations».
Широкий диапазон профессиональных услуг разработан фирмами-членами
за более чем 100 лет с даты основания Моор Стивенс, с целью оказания
содействия клиентам в осуществлении их международных коммерческих
задач. Эти услуги дополняются местными услугами в каждой стране на том
же высоком уровне персонального обслуживания, которые стали традицией
Моор Стивенс. Услуги предоставляются в соответствии с соответствующим
национальным законодательством и нормативно-правовым регулированием
профессиональной деятельности.
马施云国际有限公司成员所集团 (MSIL) 于付印日期 - 2014 年九
月份 - 在全球的 105 个国家内的 307 家领先的独立会计和咨询
公司一共设有 667 个办事处 . 查看目前 MSIL 成员所的最新资料
可以浏览马施云国际网址 www.moorestephens.com 中 Locations
网页.
马施云 100 年来透过旗下成员所为客户提供多类专业服务, 协
助客户达成其跨国商业目标.而旗下的办事处遍设世界各地
，故可为客户提供同等高水平及殷切的服务，这也是马施云
多年来所建立的传统 . 在遵守国家有关法律和专业监管下提供服务.
‫ مكتب‬307 , 2014 ‫ان أعضاء مور ستيفنس انترناشيونال المحدودة تضم حتى ايلول‬
‫ دولة‬105 ‫ مكتب موزعين حول‬667 �‫رائد في المحاسبة واإلستشارات ما مجموعه‬
.moorestephens.com
‫اإلل��ك��ت��رون��ي‬
‫ال��م��وق��ع‬
‫ان‬
. ‫ ي��ت��ض��م��ن ك��اف��ة ال��ت��ف��اص��ي��ل ع��ن ه��ذه ال��ع��ض��وي��ة‬www
‫تم تطوير مجموعة واسعة من الخدمات المهنية من قبل الشركات الألعضاء‬
‫ لمساعدة‬,‫ سنة منذتأسيس مور ستيفنس كمرحلة اولى‬100 ‫على مر ال‬
‫العمالء على تحقيق اهدافها التجارية حول العالم‬
‫وتستكمل ب��خ��دم��ات محلية ف��ي ك��ل ب��ل��د م��ع ال��ح��ف��اظ ع��ل��ى نفس‬
�‫المعايير العالية التي تقدمها مور ستيفنس والتي تعتبر من تقاليدها‬
‫ان جمبع الخدمات المتوفرة تمتثل بالتشريعات والقوانين المحلية واألنظمة‬
‫المهنية‬
4
COMMITTEES
International Policy Committee
Richard Moore
Andy J. Armanino - North America
Marco S. Carlei - Australasia
Louis Grassi - North America
LIANG Chun - China
Herjanto Lutanto - Asia Pacific
Prof. Dr. Jens Poll WP/StB/RA - Europe
Chairman
International Technical Committee
Michael Hathorn - London - Europe
Idris Atcha - Kuwait City - Middle East
Kevin W. Neville - Melbourne - Australasia
Charles Reid - Durban - South Africa
Helen H. L. Tang - Hong Kong - Asia Pacific
ZHOU Long (Joe) - Beijing - China
David Chopping - London - Europe
Chairman
Secretary
Moore Stephens Asia Pacific Limited
Executive Committee
Herjanto Lutanto - Jakarta
Helen H. L. Tang - Hong Kong
Nobuyuki Ishiwata - Tokyo
Michael Kao - Taipei
Neo Keng Jin - Singapore
Alex Kuo - Taipei
Chaovana Viwatpanachati - Bangkok
Leon Hou - Shanghai
Chairman
Vice Chairman
Executive Assistant
Moore Stephens Australasia
Executive Committee
Marco S. Carlei - Melbourne
Jim Gouskos - Adelaide
Eric Hummer - Canberra
Neil Pace - Perth
Ken Pickard - Queensland
Robert Southwell - Sydney
Chairman
Moore Stephens China
Executive Committee
LIANG Chun - Beijing
ZHOU Long (Joe) - Beijing
Ms. LI Gaolei - Beijing
WANG Quan Zhou - Beijing
LI Jincai - Tianjin
Chairman
5
COMMITTEES (CONTINUED)
Moore Stephens Europe Limited
Executive Committee
Prof. Dr. Jens Poll WP/StB/RA - Berlin
Giuseppe A. Barranco - Milan
Holger Buch RA - Almere
Iga Kwaśny - Warsaw
Burak Onur - Istanbul
Christoph Schlotthauer - Paris
Dr. Manfred Schwarz - Vienna
Paul Stockton - London
Jan Poul Crilles Tønnesen - Copenhagen
Frans Verschelden - Brussels
Christopher Rawden - Brussels
Chairman
Executive Director
Moore Stephens Latin America Inc.
Executive Committee
Mauricio Durango Pérez - Quito
Hélio Eiji Yamasaki - Joinville
Valeria Gagliani - Buenos Aires
Secretary
Executive Director
Moore Stephens Middle East Ltd.
John Adcock - Dubai
Mohamed H.S. El Ayouty - Jeddah
Moore Stephens North America Inc.
Board of Directors
Louis Grassi - New York, NY
Andy J. Armanino - San Ramon, CA
Thomas F. Bonadio - Rochester, NY
Nick Decosimo - Chattanooga, TN
Mark Fagan - New York, NY
Greg Hutchins - Los Angeles, CA
Thomas P. Rosenbach - Grand Rapids, MI
Steven Sacks CPA - Saddle Brook, NJ
Chairman
Executive Director
Moore Stephens South Africa (Pty) Ltd.
Charles Reid - Durban
Andrew Bennie - Pretoria
Brett Berriman - Pietermaritzburg
George Friend - Port Elizabeth
Jo Viviers - Humansdorp
Johan Pretorius - East London
Johan Vermeulen - Cape Town
Leonard Roberts - Benoni, East Rand
Pieter-Louw van der Ahee - Stellenbosch
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
Michael Hathorn
Charlie Newby
Director of Sales
charlie.newby@moorestephens.com
Sarah Skeels-Smith
International Liaison Manager
sarah.skeels-smith@moorestephens.com
Heather Deacon
Senior International Administrator
Victoria Littler
Marketing Manager
victoria.littler@moorestephens.com
Janice Sarchet
Marketing Executive
janice.sarchet@moorestephens.com
Moore Stephens Asia Pacific Limited
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
+852 2375 3180
+852 2375 3828
cordelia@msal.com.hk
www.msapl.com
Herjanto Lutanto
hlutanto@moorestephens.co.id
Cordelia Tang
cordelia@msal.com.hk
Leon Hou
leon.hou@msinternational.com.cn
Chairman
Secretariat
Executive Assistant
7
Regional Executive Offices (CONTINUED)
Moore Stephens Australasia
MELBOURNE
Level 10
530 Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 3 8635 1800
+61 (0) 3 8102 3400
msa@moorestephens.com.au
www.moorestephens.com.au
Marco S. Carlei
Australia Managing Director
mcarlei@moorestephens.com.au
Paul Rickerby
New Zealand Managing Director
paul.rickerby@markhams.co.nz
Peter Antonius Moore Stephens Australia Chief Operating Officer
pantonius@moorestephens.com.au
Moore Stephens China
BEIJING
12th Floor, Building 7
16 Xi Si Huan Zhong Road
Haidian District
Beijing 100039
Telephone:
Facsimile:
E-mail:
Website:
+86 (10) 5835 0001
+86 (10) 5835 0006
dh@dahua-cpa.com
www.dahua-cpa.com
LIANG Chun
lc@dahua-cpa.com
Ms. LI Gaolei
ligaolei@dahua-cpa.com
Chairman
International Liaison
Ms LI Gaolei, China Desk Liaison, is the only point of contact in China
for MSIL member firms with enquiries into China.
8
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
Prof. Dr. Jens Poll WP/StB/RA
Chairman
jens.poll@moorestephens.de
Christopher Rawden
Executive Director
chris.rawden@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
gill.spaul@moorestephens.com
Gill Spaul - Telephone: +44 (0)20 7651 1859
Zigurds Kronbergs - Telephone: +44 (0)1284 811752
Moore Stephens Latin America Limited
QUITO
Av. Amazonas N21-147 y Robles
Edif. Río Amazonas
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 2 2554 656
+593 2 2506 866
valeriagagliani@moorestephensla.com
http://msla.moorestephens.com
Mauricio Durango Pérez
Chairman
mdurango@moorestephens-ec.com
Valeria Gagliani
Regional Executive Director
valeriagagliani@moorestephensla.com
Moore Stephens Middle East Ltd
DUBAI
Mailing Address
P.O. Box 28817
Dubai
United Arab Emirates
Courier Address:
Suite 202
Zalfa Building
Al Garhoud
Dubai
Telephone:
Facsimile:
E-mail:
Website:
+971 4 282 0811/0783
+971 4 282 0812
stephenz@eim.ae
http://middleeast.moorestephens.com
John Adcock
john.adcock@moorestephens-uae.com
Mohamed H.S. El Ayouty
msayouty@elayouty.com
Chairman
Vice Chairman
9
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
Louis Grassi
Chairman
lgrassi@grassicpas.com
Steven Sacks CPA
Executive Director
ssacks@msnainc.org
Alexandra DeFelice
Sr Manager - Communications & Program Dev
adefelice@msnainc.org
10
INDEX of CITIES
albania
bolivia
Tirana21
algeria
Algiers21
andorra
Andorra21
argentina
Buenos Aires
22
australia
Adelaide23
Adelaide - Camden Park
223
Brisbane23
Burdekin24
Cairns24
Canberra24
Gold Coast
25
Innisfail25
Melbourne22/26
Perth26
Sydney27
Toowoomba27
Townsville28
austria
40
39
botswana
Botswana40
Gaborone223
brazil
Belo Horizonte
41
Campinas41
Curitiba41
Florianópolis42
Fortaleza42
Joinville42
Porto Alegre
43
Ribeirão Preto
43
Rio De Janeiro
43
São Luis
224
São Paulo
40/44
british virgin islands
Tortola44
bulgaria
Sofia45
burundi
Amstetten33
Graz30
Innsbruck31
Klagenfurt31
Linz31/32
Ried Im Innkreis
32/34
Salzburg33
Steyr34
Vienna28/29/30
Wels34
azerbaijan
Bujumbura45
canada
Edmonton46
Port Coquitlam
46
Toronto47
Vancouver47
White Rock
48
cayman islands
Grand Cayman
Baku35
bahamas
bahrain
48
channel islands
Channel Islands
Nassau35
48
chile
Santiago49
Manama36
bangladesh
Dhaka36
belgium
Antwerp37
Brussels37
Ghent38
belize
Belize City
La Paz
Santa Cruz De La Sierra
38
bermuda
Hamilton38/39
china
Beijing49/56
Changchun Branch
50
Changsha Branch
50
Chengdu Branch
51
Dalian Branch
51
Guangzhou Branch
51
Haikou Branch
51
Hangzhou Branch
52
Hefei Branch
52
Hohehot Branch
52
Jinan Branch
52
Kunming Branch
53
Nanchang Branch
53
Nanjing Branch
53
Qingdao Branch
53
Shanghai224
Shanghai Branch
50
11
INDEX of CITIES (CONTINUED)
Shenyang Branch
54
Shenzhen Branch
50
Suzhou Branch
54
Taiyuan Branch
54
Tianjin57
Wuhan Branch
54
Xian Branch
55
Zhengzhou Branch
55
Zhuhai Branch
55
colombia
Bogota57/58
Kinshasa58
cook islands
58
58
croatia
Varaždin59
Zagreb59
cyprus
Limassol60
Nicosia59
czech republic
Domažlice60
Pilsen61
Prague61
denmark
Aarhus63/66
Copenhagen62/63
Esbjerg67
Farum63
Fjerritslev65
Fredericia66
Hanstholm64
Hurup64
Kolding66
Nykøbing Mors
65
Skive65
Thisted64
dominican republic
Santo Domingo
former yugoslav
republic of macedonia
france
Cambrai72
Paris72
Villeneuve-d’ascq / Lille
73
germany
costa rica
San José
finland
Helsinki71
Hämeenlinna71
Tampere71
Skopje72
congo (drc)
Cook Islands
estonia
Estonia70
Pärnu225
Ahrensburg74
Berlin73/74
Bielefeld75
Dortmund75
Duisburg76
Düsseldorf76
Frankfurt Am Main
77
Goslar77
Hamburg78
Hannover78
Iserlohn79
Karlsruhe79
Kassel80
Koblenz80
Mannheim81
Munich81
Nürnberg82
Osnabrück82
Ulm83
Wuppertal83
gibraltar
Gibraltar84
greece
Piraeus84/85
guatemala
Guatemala City
85
guernsey
67
Guernsey86
Guayaquil68/69
Quito68/69
San Pedro Sula
87
Tegucigalpa86
ecuador
honduras
egypt
hong kong
Alexandria70
Cairo70
el salvador
San Salvador
12
Hong Kong
87/88
Shanghai88
hungary
224
Budapest89/90
Komárom90
iceland
jordan
Iceland90
india
kazakhstan
Aurangabad90
Bangalore91
Chennai91/92
Hyderabad92
Kannur92
Kochi93
Kolkata93
Kolkata - City
94
Kozhikode94
Mumbai94/95
Mumbai - City
95
New Delhi
95/96
Thiruvananthapuram96
Thrissur96
Tirunelveli96
Visakhapatnam97
indonesia
Jakarta97
iraq
Erbil98
ireland
Cork98
Dublin98
Limerick99
isle of man
Isle Of Man
99/100/101
israel
Tel Aviv
Amman108
102
italy
Alba225
Ancona226
Bolzano105
Catania226
Firenze226
Genoa226
Messina103
Milan102/104/225
Modena227
Naples227
Padova103
Reggio Emilia
103
Rome105/227
Torino227
Treviso228
Verona228
japan
Tokyo106
jersey
Jersey106/107
Almaty108
korea
Seoul109
kuwait
Kuwait City
109
latvia
Riga110
lebanon
Beirut110
liechtenstein
Liechtenstein110/228
lithuania
Vilnius110
luxembourg
Luxembourg111
macedonia, fyro
Macedonia, Fyro
111
malaysia
Johor Bahru
111
Kuala Lumpur
112
Kuching112
Labuan113
malta
Marsa113
mauritius
Port Louis
113
mexico
Aguascalientes120
Ciudad Victoria
114
Colima115
Guadalajara115
Hermosillo115
León116
Mexico City
114/117/118
Monterrey118
Mérida116
Piedras Negras
119
Puebla119
Querétaro119
Reynosa114
Saltillo118
San Luis Potosí
120
monaco
Monte Carlo
120
13
morocco
poland
Casablanca121
Tangier121
netherlands
portugal
Almere - Amsterdam Area 125
Amersfoort / Hoevelaken Central Area
126
Amsterdam126
Amsterdam - Airport
121
Amsterdam - City
122
Baarn127
Breda - South West Area
124
Bussum - Amsterdam Area 126
Eindhoven122
Goes - Port Of Vlissingen Area
125
Meppel - Northern Area
126
Mijdrecht - Amsterdam Area122
Rosmalen / Den Bosch
123
Rotterdam124/125
Tilburg123
new zealand
Auckland127
Christchurch128
Dunedin128
Hastings129
Hawkes Bay
129
Masterton129
Wanganui130
Wellington130
romania
Bucharest138
russian federation
Moscow138/139/229
Novosibirsk139
Sakhalin140
St. Petersburg
139
Vladivostok140
saudi arabia
Al-khobar142
Jeddah141
Riyadh141
senegal
Dakar142
Belgrade143
Victoria143
singapore
Singapore144
norway
Oslo131/132
oman
Muscat132
slovakia
Banská Bystrica
145
Bratislava144
south africa
pakistan
Islamabad133
Karachi133
Lahore133
papua new guinea
134
paraguay
Asuncion134
peru
Lima134
Cape Town
145/146
Durban147
East London
147
East Rand
147
George148
Humansdorp148
Jeffreys Bay
148
Johannesburg149
Kimberley149
Lichtenburg149
Pietermaritzburg150
Port Elizabeth
150
Pretoria151
Stellenbosch151
south korea
philippines
14
qatar
Doha137
seychelles
nigeria
Lagos229
Nigeria131
Makati City
Funchal137
Lisbon136
Oporto136
serbia
nicaragua
Managua131
Port Moresby
Gdańsk135
Warsaw135/136
135
South Korea
152
spain
Barcelona152
Bilbao153
Cordoba155
Granada156
Logroño153
Madrid152/154
Marbella154
Oviedo154
Palma De Mallorca
155
Sevilla155/156
Valencia155
Valladolid156
Vitoria153
Zaragoza156
sri lanka
Colombo230
Sri Lanka
156
sweden
Gothenburg157
Malmö158
Stockholm158
switzerland
Aarau159
Geneva158/159/160
Lausanne160
Lucerne161
Lugano161
Neuchâtel162
Nyon162
St Gallen
163
Zug163
Zurich163
taiwan (roc)
Kaohsiung164
Taichung164
Taipei164
thailand
Bangkok165
tunisia
Tunis165
turkey
Ankara166
Istanbul166
Ordu166
ukraine
Kiev167
Odessa167
united arab emirates
Abu Dhabi
168
Dubai167
Jebel Ali
168
Sharjah168
united kingdom
Bath171/172
Belfast172
Birmingham172
Bristol173
Chatham173
Chichester174
Coleraine174
Corby175
Derry ~ Londonderry
175
Edinburgh176
Enfield176
Glasgow177
Guildford177
Isle Of Wight
177
Larne178
Limavady178
Liverpool178
London169/170/171
Manchester179
Norwich230
Peterborough179
Salisbury180
Scarborough180
Southampton180/181
Stoke On Trent
181
Watford181
united states of america
Alabama
Huntsville194
Arkansas
Fayetteville192
Little Rock
197
California
Camarillo185
Encino192
Long Beach
197
Los Angeles
198
Ontario206
Orange County
207
Pasadena208
Redlands209
San Diego
211
San Francisco
211
San Jose
212
San Ramon
212
Visalia216
Westlake Village
216
Connecticut
Norwalk206
Florida
Miami202
Orlando207
Tallahassee215
Tampa Area
216
Georgia
Atlanta183
Brunswick185
Dalton191
Duluth192
Marietta199
Illinois
Chicago187
Itasca195
Naperville202
Indiana
Bloomington183
15
Carmel186
Columbus188
Indianapolis194
Seymour213
Kentucky
Lexington196
Louisville199
Maryland
Maryland200
Massachusetts
Boston184
Cambridge185
Michigan
Detroit191
Grand Rapids
193
Missouri
St. Charles
214
St. Louis
215
New Jersey
Cranford190
Saddle Brook
182
Springfield214
New Mexico
Albuquerque182
New York
Jericho195
New York
204/205
Rochester210
White Plains
217
North Carolina
Raleigh209
Ohio
Cincinnati187
Cleveland188
Columbus188/189
Coshocton189
Lima196
Medina201
Millersburg202
New Philadelphia
203
Wooster217
Zanesville218
Oregon
Portland209
Pennsylvania
Philadelphia208
Tennessee
Chattanooga186
Knoxville196
Memphis201
Nashville203
Texas
Dallas190
Fort Worth
193
Houston193
Virginia
Mclean200
Washington
Seattle213
uruguay
Montevideo218
venezuela
Caracas219
vietnam
Da Nang City
16
220
Hanoi219
Ho Chi Minh City
220
Son La Province
220
yemen
Sana’a221
zambia
Lusaka221
zimbabwe
Bulawayo231
International Direct Dialling Codes
The following dialling codes are used for direct dialling from one
country to another. A dialling-out code is used for the country from
which the call is going. For example, to call from Singapore to
Switzerland, you will dial 001 41 followed by the city code and the
exchange number.
Dial-outDial-in
CodeCode
Albania
00
355
Andorra
00376
Argentina
0054
Australia
001161
Austria
0043
Azerbaijan
00994
Bahamas
011
1 242
Bahrain
00973
Bangladesh
00880
Belgium
0032
Belize
00501
Bermuda
011
1 441
Bolivia
00591
Botswana
00267
Brazil
0055
British Virgin Is.
011
1 284
Bulgaria
00359
Burundi
00257
Canada
0111
Cayman Islands
011
1 345
Channel Islands
00
44
Chile
0056
China
0086
Colombia
00957
Costa Rica
00
506
Croatia
00385
Cyprus
00357
Czech Republic
00
420
Denmark
0045
Dominican Republic
011
1 809
Ecuador
00593
Egypt
0020
Estonia
00372
Finland
00358
France
0033
Germany
0049
Gibraltar
00350
Greece
0030
Guatemala
00502
Guernsey
0044
Honduras
00504
Hong Kong
001
852
Hungary
0036
Iceland
00354
India
0091
Indonesia
0062
Iran
0098
Iraq
00964
Ireland
00353
Isle of Man
00
44
Israel
00972
Italy
0039
Japan
01081
Jersey
0044
Jordan
00962
Kazakhstan 8107
Dial-outDial-in
CodeCode
Korea (South)
00
82
Kuwait
00965
Latvia
00371
Lebanon
00961
Liechtenstein
00423
Lithuania
00370
Luxembourg
00352
Macedonia, FYRO
00
389
Malaysia
0060
Malta
00356
Mauritius
00230
Mexico
0052
Moldova
00373
Monaco
00377
Morocco
00212
Netherlands
0031
New Zealand
00
64
Nigeria
009234
Nicaragua
00505
Norway
0047
Oman
00968
Pakistan
0092
Panama
00507
Paraguay
002595
Peru
0051
Philippines
0063
Poland
0048
Portugal
00351
Qatar
00974
Romania
0040
Russian Fed.
8*10
7
Saudi Arabia
00
966
Serbia
00381
Seychelles
00248
Singapore
00165
Slovakia
00421
Slovenia
00386
South Africa
00
27
Spain
0034
Sri Lanka
00
94
Sweden
0046
Switzerland
0041
Syria
00963
Taiwan
002886
Thailand
00166
Tunisia
00216
Turkey
0090
UAE
00971
Ukraine
00380
United Kingdom
00
44
Uruguay
00598
USA
0111
Venezuela
00 58
Vietnam
0084
Yemen
00967
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.
17
WORLD TIME ZONES
LondonDistanceLocal
To
MilesTime
Abuja
3110+1
Almaty
3487+6
Amman
2280+2
Amsterdam
231+1
Antananarivo 5652+3
Asuncion
6588–4
Athens
1500+2
Auckland
11404+12
Baghdad
2548+3
Bahrain
3163+3
Baku
2472+4
Bangkok
5919+7
Barcelona
717+1
Beijing
5073+8
Beirut
2153+2
Belgrade
1047+1
Belize City
6037
–6
Berlin
594+1
Bogota
5281–5
Bratislava
825+1
Brussels
217+1
Budapest
913+1
Buenos Aires
6915
–3
Bujumbura 4158+2
Cairo
2188+2
Calcutta
4958+5½
Caracas
4656–4½
Copenhagen 611+1
Curaçao
4780–4
Damascus
2203+2
Delhi
4180+5½
Dhaka
4969+6
Doha
3246+3
Douglas
255GMT
Dubai
3403+4
Dublin
279GMT
Frankfurt
406+1
Gaborone
5476+2
Geneva
468+1
Gibraltar
1097+1
Grand Cayman
5863
–5
Guatemala City
5585
–6
Guernsey
183GMT
Hamilton
3442–4
Hanoi
7298+7
Helsinki
1148+2
Hong Kong
5989
+8
Istanbul
1552+2
Jakarta
7287+7
Jeddah
2955+3
Jersey
187GMT
Johannesburg5634+2
Karachi
3935+5
Kishinev
1363+2
Kuala Lumpur
6557
+8
Kuwait City
2894
+3
La Paz
7464
–4
Lima
6370–5
Lisbon
972GMT
Ljubljana
759+1
Luxembourg 310+1
Madrid
774+1
Managua City
5407
–6
LondonDistanceLocal
To
MilesTime
Manama
3973+3
Manila
6681+8
Mauritius
6075+4
Mexico City
5543
–6
Milan
609+1
Monte Carlo
652
+1
Montevideo 8240–3
Montreal
3241–5
Moscow
1557+3
Mumbai
4478+5½
Munich
590+1
Muscat
3622+4
Naples
1011+1
Nassau
4344–5
New York
3440
–5
Nice
647+1
Nicosia
2028+2
Oslo
749+1
Palma
833+1
Panama City
5672
–5
Papua New
Guinea
12466
+10
Paris
215+1
Perth
9008+8
Prague
650+1
Quito
5713–5
Rarotonga
12321–10½
Reykjavik
1187GMT
Riga
1035+3
Rome
907+1
Sana’a
3486+3
San Francisco
5351
–8
San Salvador
5559
–6
Santa Domingo
5018
–4
Santiago
7406–4
São Paulo
5896
–3
Seoul
5662+9
Singapore
6754+8
Skopje
1230+1
Sofia
1258+2
Stockholm
898+1
Sydney
10568+10
Taipei
9057+8
Tallinn
1111+1
Tangier
1132GMT
Tegucigalpa 5358–6
Tehran
2731+3½
Tel-Aviv
2216+2
Tirana
1178+1
Tokyo
5955+9
Toronto
3545–5
Tortola
5232–4
Tunis
1138+1
Vancouver
4707–8
Varaždin
882+1
Victoria
5060+4
Vienna
790+1
Vilnius
1284+2
Vladivostok
8050+10
Warsaw
899+1
Washington 3665–5
Zurich
490+1
Distance shown in miles is that of a direct flight from London Heathrow. For local
time add or subtract from GMT as indicated. There may be some inconsistencies of
1-2 hours in some cities caused by the use of daylight saving.
18
2014/2015 calendar
2014
SMTWTFS
January
1234
56789
10
11
12131415161718
19202122232425
262728293031
SMTWTFS
February
1
2345678
9101112131415
16171819202122
232425262728
April
12345
6 7 8 9101112
13141516171819
20212223242526
27282930
July
12345
6 7 8 9101112
13141516171819
20212223242526
2728293031
May
123
456789
10
11121314151617
18192021222324
25262728293031
August
1
2
3456789
10111213141516
17181920212223
24252627282930
31
November
1
2345678
9101112131415
16171819202122
23242526272829
30
October
1234
56789
10
11
12131415161718
19202122232425
262728293031
SMTWTFS
March
1
2345678
9101112131415
16171819202122
23242526272829
30 31
June
1234567
8 91011121314
15161718192021
22232425262728
29 30
September
123456
7 8 910111213
14151617181920
21222324252627
282930
December
123456
7 8 910111213
14151617181920
21222324252627
28293031
2015
SMTWTFS
January
123
456789
10
11121314151617
18192021222324
25262728293031
April
1234
56789
10
11
12131415161718
19202122232425
2627282930
July
1234
56789
10
11
12131415161718
19202122232425
262728293031
October
123
456789
10
11121314151617
18192021222324
25262728293031
SMTWTFS
February
1234567
8 91011121314
15161718192021
22232425262728
May
1
2
3456789
10111213141516
17181920212223
24252627282930
31
August
1
2345678
9101112131415
16171819202122
23242526272829
30 31
November
1234567
8 91011121314
15161718192021
22232425262728
29 30
SMTWTFS
March
1234567
8 91011121314
15161718192021
22232425262728
293031
June
123456
7 8 910111213
14151617181920
21222324252627
282930
September
12345
6 7 8 9101112
13141516171819
20212223242526
27282930
December
12345
6 7 8 9101112
13141516171819
20212223242526
2728293031
19
20
AlbaniaGMT+1
“INTER B.B.K – Auditing” sh.p.k
TIRANA
Sheshi “Wilson”
Rruga “Sulejman Delvina”
Kulla “Fati”
Apartmenti 23
Albania
Telephone:
Facsimile:
E-mail:
+355 (42) 203086
+355 (42) 266886
eballuku@interbbk.com
Esmeralda Balluku
International Liaison:
Esmeralda Balluku
AlgeriaGMT+1
Moore Stephens IFI SARL
ALGIERS
Tim Woodward
Paul Stockton
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
AndorraGMT+1
Services available through the member firm in Barcelona, Spain
21
A
ArgentinaGMT-3
Moore Stephens – Suarez & Menendez
BUENOS AIRES
Maipu 942
12th Floor
C1006ACN
Buenos Aires
Argentina
Telephone:
Facsimile:
E-mail:
Website:
+54 (11) 4103 9500
+54 (11) 4315 0959/4103 9561
rcox@suarez-menendez.com
www.suarez-menendez.com
Julio O. Suarez
Alejandro J. Galvan
Alfredo A. Esperon
Maria D. Cibeira
Cr. Jose Manuel Meijomil
International Tax Personal:
International Tax Corporate:
Roberto C. Cox
Horacio L. Martinez
Maria E. Castro
Gustavo A. Carlino
Francisco Di Martino
Roberto C. Cox
Maria D. Cibeira
dcibeira@suarez-menendez.com
Maria E. Castro
mcastro@suarez-menendez.com
AustraliaGMT+8/10
Moore Stephens Australia
MELBOURNE
Level 10
530 Collins Street
Melbourne
Victoria 300
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 3 8635 1800
+61 (0) 3 8102 3400
info@moorestephens.com.au
Don Boyd
dboyd@moorestephens.com.au
Peter Antonius
22
Chairman
Australia (CONTINUED)GMT+8/10
David Stevens
National Head of Professional Standards
dstevens@moorestephens.com.au
T: +61 (0)3 8635 1959
Dean Ardern
National Technical Accounting Manager
dardern@moorestephens.com.au
T: +61 (0)3 8779 6558
Kate Holcombe
National Marketing Manager
kholcombe@moorestephens.com.au
T: +61 (0)3 8635 1819
Stefanie Uzunovski
National Communications Manager
suzunovski@moorestephens.com.au
T: +61 (0)3 8635 1813
Linda Cummings
Executive Assistant
lcummings@moorestephens.com.au
T: +61 (0)3 8635 1946
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
Jim Gouskos
Tim Siebert
Sam Woods
Rick Basheer
Cristina Clemente
Peppe Fusco
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
Richard Hoult
Michael McDonald
Ken Pickard
International Tax:
+61 (0) 7 3640 4000
+61 (0) 7 3640 4001
brisbane@moorestephens.com.au
Vanessa de Waal
Bob Blurton
Stephen Coates
Richard Wheeler
Ken Pickard
kpickard@moorestephens.com.au
Richard Wheeler
rwheeler@moorestephens.com.au
23
A
BURDEKIN
Burdekin
167 Queen Street
Ayr
Queensland 4807
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 4783 8000
+61 (0) 4783 6703
burdekin@moorestephens.com.au
Daniel Horan
International Tax:
Ken Pickard
Richard Wheeler
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:
Ken Pickard
Richard Wheeler
Moore Stephens Canberra
CANBERRA
Mailing Address
PO Box 6006
Mawson
ACT 2607
Australia
Level 1
10 Townshend Street
Phillip
ACT 2606
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (2) 6234 6900
+61 (2) 6234 6990
canberra@moorestephens.com.au
Eric Hummer (Managing Partner) Ian Hollow
Selina Stanford
24
Eric Hummer
ehummer@moorestephens.com.au
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:
+61 (0) 7 5519 1000
+61 (0) 7 5519 1099
goldcoast@moorestephens.com.au
Kim Bourke
Tusar Mia
Jacques Vorster
David Mackie
International Tax:
Ken Pickard
Richard Wheeler
INNISFAIL
88 Rankin Street
Innisfail
Queensland 4860
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4078 1700
+61 (0) 7 4078 1716
innisfail@moorestephens.com.au
Greg Archer
and Tax:
Ken Pickard
Richard Wheeler
25
A
Moore Stephens
MELBOURNE
Level 10
530 Collins Street
Melbourne
Victoria 3000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 3 8635 1800
+61 (0) 3 8102 3400
melbourne@moorestephens.com.au
Jean-Marie Abi-Ghanem
Stephen L. Adrian
Steven A. Allan
Clive Bird
Andy Briggs
John Buchanan
Sharon Burke
Marco S. Carlei
Rami Eltchelebi
Ian Evans
Brett Fowler
Craig Geddes
Adrian Kelly
Ian K. Kearney
International Tax:
International Tax:
Head of Marketing:
Head of Business
Development:
Daren I.J. McDonald
Nick Michael
Daniel J. Minihan
Samantha Morris
Kevin W. Neville
Stephen J. O’Flynn
John Paolacci
Scott W. Phillips
Tony Schiavello
Grant Sincock
Tim J. Stillwell
Jonathan C. Thomas
Hayley Underwood
Daren S.K. Yeoh
Marco S. Carlei
Stephen J. O’Flynn
soflynn@moorestephens.com.au
Daren S.K. Yeoh
dyeoh@moorestephens.com.au
Mikaela Smith-Chandler
mschandler@moorestephens.com.au
Tiffany Wardell
twardell@moorestephens.com.au
Moore Stephens
PERTH
Level 3
12 St. Georges Terrace
Perth WA 6000
Australia
Telephone:
Facsimile:
E-mail:
Website:
Raymond Simpson
Syd Jenkins
Suan-Lee Tan
International Tax:
26
Mailing Address
P.O. Box 5785
St Georges Terrace
WA 6831
Australia
+61 (0) 8 9225 5355
+61 (0) 8 9225 6181
perth@moorestephens.com.au
Neil Pace
Clint Bainbridge
Davide Costanzo
Neil Pace
npace@moorestephens.com.au
Davide Costanzo
dcostanzo@moorestephens.com.au
Moore Stephens
SYDNEY
Level 15
135 King Street
Sydney
NSW 2000
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (2) 8236 7700
+61 (2) 9233 4636
rsouthwell@moorestephens.com.au
Alan Max
Justin Reynolds
Scott McGill
Craig Hughes
John Gavljak
Melissa Alexander
Michael Hird
Trent Hancock
Martin Booth
Robert Southwell
Scott Whiddett
Joe Shannon
Spiro Tzannes
Charlie Viola
Chris Chandran
Howard Badger
Allan Mortel
Martin Fowler
Michael Dundas
International Tax:
Robert Southwell
Howard Badger
hbadger@moorestephens.com.au
Allan Mortel
amortel@moorestephens.com.au
TOOWOOMBA
Ground Floor
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
27
A
TOWNSVILLE
“Northtown”
Level 5, 280 Flinders Street
Townsville
Queensland 4810
Australia
Telephone:
Facsimile:
E-mail:
Website:
+61 (0) 7 4796 9999
+61 (0) 7 4796 9998
townsville@moorestephens.com.au
Chris Land
Troy Popham
International Tax:
John Zabala FCA
Trina Willis
Ken Pickard
Troy Popham
tpopham@moorestephens.com.au
Richard Wheeler
AustriaGMT+1
Moore Stephens City Treuhand GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
VIENNA
Kärntner Ring 5-7
A-1015 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0)1 531 74 – 0
+43 (0)1 531 74 – 950
office@msct.at
www.msct.at
Mag. Werner Braun
Mag. Michael DessulemoustierBovekercke
Thomas Eidher
Mag. Michael Kainrath
Mag. Sabine Kretschmer
Mag. Christoph Malzer
Mag. Roland Neugebauer
Office also in Krems
28
Mag. Stefan Szauer
Dr. Peter Wundsam
Dkfm. Leopold Wundsam
Mag. Florian Würth
Mag. Tamara Zsilla
Mag. Sandra Leitner-Hofbauer
Dr. Peter Wundsam
p.wundsam@moorestephens.at
Mag. Florian Würth
f.wuerth@moorestephens.at
Austria (CONTINUED)GMT+1
Moore Stephens Schwarz Kallinger Zwettler
Wirtschaftsprüfung Steuerberatung GmbH
VIENNA
Kärntner Ring 5 - 7
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502066-0
+43 (0) 502066-9100
office-wien@skz-moorestephens.at
www.skz-moorestephens.at
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
Moore Stephens Kroiss & Partner
Wirtschaftspruefung GmbH
VIENNA
Plankengasse 4
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (1) 513 41 20
+43 (1) 513 41 20 – 18
kroiss@moorestephens.at
www.moorestephens-kroiss.at
Dr. Thomas Kroiss
Mag. Carmen Panwinkler
and Corporate Tax:
Mag. Veronika Kucerova
Dr. Thomas Kroiss
t.kroiss@moorestephens.at
Mag. Veronika Kucerova
v.kucerova@moorestephens-kroiss.at
Advisa Wirtschaftsprüfung GmbH
VIENNA
Gudrunstrasse 141
1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
Dkfm. Jürgen Fischer
Dr. Ulrike Kopp-Pichler
+43 (0)50807
+43 (0)50807-900
office@advisawp.at
www.moorestephens.at
Mag. Christoph Luger CISA
MMag. Wolfgang Wesener CPA
w.wesener@moorestephens.at
29
A
Fischer Steuerberatung GmbH
VIENNA
Kärntner Ring 5-7
A-1010 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (01) 877 39 00
+43 (01) 877 39 00 30
j.fischer@moorestephens.at
www.moorestephens.at
Anita Fischer
a.fischer@moorestephens.at
Dkfm. Jürgen Fischer
International Tax:
Royal Wirtschaftsprüfung
& Steuerberatung GmbH
VIENNA
Gudrunstrasse 141
A-1100 Vienna
Austria
Telephone:
Facsimile:
E-mail:
Website:
+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:
30
Mag. Michael Binder MBA
w.wesener@moorestephens.at
u.kopp-pichler@moorestephens.at
Stauder Schuchter Kempf
Wirtschaftsprüfungs- und Steuerberatungs GmbH
INNSBRUCK
Wilhelm-Greil-Strasse 4/2-4
6020 Innsbruck
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 512 908320
+43 (0) 512 908320 30
office@stauder-schuchter-kempf.at
www.stauder-schuchter-kempf.at
Mag. Wilfried Stauder
Mag. Dr. Oliver Kempf
International Tax:
Mag. Dr. Helmut Schuchter
Mag. Thomas Pichler
Mag. Wilfried Stauder
w.stauder@moorestephens.at
Mag. Dr. Oliver Kempf
o.kempf@moorestephens.at
Moore Stephens Alpen-Adria Wirtschaftsprüfungs GmbH
KLAGENFURT
August-Jaksch-Strasse 2
A-9020 Klagenfurt
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0463) 59 25 00
+43 (0463) 59 25 00-10
office@alpen-adria-wp.at
www.alpenadria-wp.at
Mag. Dr. Leopold Krassnig
LINZ
Volksgartenstrasse 32
A-4020 Linz
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Erwin Katzmayr
Dr. Udo Schwarz CPA
and Tax:
+43 (0) 502067-0
+43 (0) 502067-9100
office-linz@skz-moorestephens.at
Dr. Manfred Schwarz
Dr. Manfred Schwarz
31
A
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
International Tax:
MMag. Andreas Payer
h.helml@moorestephens.at
MMag. Andreas Payer
a.payer@moorestephens.at
Additional website - www.linz.moorestephens.com
Moore Stephens Uniaudit
Wirtschaftsprüfung GmbH
RIED IM INNKREIS
Bahnhofstrasse 35a
A-4910 Ried im Innkreis
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 50885-604
+43 (0) 50885-615
uniaudit@moorestephens.at
www.moorestephens-uniaudit.at
MMag. Herbert Huber
Mag. Dr. Alfred Rumpl
Mag. Jörg Rossdorfer
Branch office:
4020 Linz, Lastenstrasse 38 (City Tower), Austria
Telephone: +43 (0732) 61 50 05
Facsimile: +43 (0732) 61 50 05-15
32
Moore Stephens Salzburg GmbH
Steuerberatungsgesellschaft
SALZBURG
Innsbrucker Bundesstrasse 126
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 662 251500
+43 (0) 662 251500-500
office-salzburg@moorestephens.at
www.moorestephens-salzburg.at
MMag. Herbert Huber
Alexander Wunderlich
International Tax:
International Tax:
Mag. Dr. Peter Werner
Alexander Wunderlich
a.wunderlich@moorestephens.at
MMag. Herbert Huber
h.huber@moorestephens.at
p.werner@moorestephens.at
Alternative e-mail - uniconsult-salzburg@moorestephens.at
Alternative website - salzburg.uniconsult.at
Moore Stephens Interaudit Wirtschaftsprüfung GmbH
SALZBURG
Innsbrucker Bundesstr. 126
A-5020 Salzburg
Austria
Telephone:
Facsimile:
E-mail:
Website:
MMag. Herbert Huber
+43 662 251500
+43 662 251500-500
interaudit@moorestephens.at
www.moorestephens-interaudit.at
Mag. Florian Eder CPA
Dr. Christine Eder-Wildpaner
Office also in St. Pölten
Inter Wirtschaftsprüfungs GmbH
AMSTETTEN
Wiener Straße 14
3300 Amstetten
Austria
Telephone:
Facsimile:
E-mail:
Website:
Mag. Renate Gallhofer
+43 (0) 7472 633 22 23
+43 (0) 7472 633 22
renate.gallhofer@interwp.com
www.interwp.com
Mag. Eva Maria Kheil
33
A
Wirtschaftsprüfungs- und
RIED IM INNKREIS
Bahnhofstrasse 35 A
A-4910 Ried im Innkreis
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 50885-0
+43 (0) 50885-15
riedoffice@moorestephens.at
www.uniconsult.at
Mag. Jörg Rossdorfer
Mag. Dr. Alfred Rumpl
Mag. Dr. Josef Rumpl
STEYR
Bahnhofstrasse 13
A-4400 Steyr
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (0) 502 062-0
+43 (0) 502 062-9100
office-steyr@skz-moorestephens.at
Dr. Udo Schwarz CPA
Mag. Erwin Katzmayr
Dr. Manfred Schwarz
and Tax:
Dr. Manfred Schwarz
WELS
Edisonstrasse 2
A-4600 Wels
Austria
Telephone:
Facsimile:
E-mail:
Website:
+43 (07242) 666 18
+43 (07242) 666 18-15
office@ms-wels.at
www.moorestephens-wels.at
Mag. Wolfgang Windischbauer
StB
Alternative website - www.uniconsult.at
34
AzerbaijanGMT+4
Moore Stephens Azerbaijan Limited
BAKU
Mailing Address
MSA 171
PO Box 450
Weybridge
Surrey
KT13 9GB
U.K.
2/2 Basti Bagirova str.
3rd floor
Baku AZ1065
Azerbaijan
Telephone:
Facsimile:
E-mail:
Website:
+994 (12) 490 7747/48/49
+994 (12) 490 7750
baku@moorestephens.az
http://msaz.moorestephens.com
Hikmet Allahverdiyev
Hikmet Allahverdiyev
hikmet.allahverdiyev@moorestephens.az
BahamasGMT-5
Moore Stephens Butler & Taylor
NASSAU
Mailing Address
P.O. Box N-7777
Nassau
Bahamas
15 Retirement Road
Off Albury Lane
Shirley Street
Nassau
Bahamas
Telephone:
Facsimile:
E-mail:
Website:
Dayrrl R. Butler
+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
35
A
B
BahrainGMT+3
Moore Stephens
MANAMA
Mailing Address
P.O. Box 10519
Manama 305
Bahrain
16th Floor
Office No. 161
Bahrain Tower, Building 20
Al Khalifa Avenue
Manama 305
Kingdom of Bahrain
Telephone:
Facsimile:
E-mail:
+973 17200 144
+973 17200 145
info@msbahrain.com
Majeed M. Shaji
Madhu Mohan Nambiar
madhu@msbahrain.com
BangladeshGMT+6
M J Abedin & Co
DHAKA
National Plaza
3rd Floor
109 Bir Uttum C.R. Datta Road
Dhaka 1205
Bangladesh
Telephone:
Facsimile:
E-mail:
Website:
M. J. Abedin
Hasan Mahmood
Manzoor-ul Alam
International Tax:
+880 (2) 8629771/9666508
+880 (2) 9675340
mjabedinbd@gmail.com
www.mjabedin.com
Kamrul Abedin
Harun Mahmud
Hanif Mahmud
Hasan Mahmood
hasan.mahmood@mjabedin.com
Harun Mahmud
harun.mahmud@mjabedin.com
M. J. Abedin
jainul.abedin@mjabedin.com
Alternative e-mail address: audit@mjabedin.com
36
BelgiumGMT+1
B
Moore Stephens
ANTWERP
Schaliënstraat 3
B-2000 Antwerp
Belgium
Telephone:
Facsimile:
E-mail:
Website:
Bart Verschelden
Bruno Van Bosstraeten
Flip de Mey
Johan Van Mieghem
Koen Van Eupen
International Tax:
+32 (0) 3210 9150
+32 (0) 3210 9158
antwerp@moorestephens.be
www.moorestephens.be
Mark Joris
Marc Marissen
Walter Aerts
Peter Meeuwssen
Bert Lutin
Flip de Mey
flip.demey@moorestephens.be
Peter Meeuwssen
peter.meeuwssen@moorestephens.be
Moore Stephens
BRUSSELS
BDC/Esplanade 1/96
1020 Brussels
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0) 2 743 40 20
+32 (0) 2 743 40 29
brussels@moorestephens.be
Peter Verschelden
Frans Verschelden
Andries Verschelden
Emiel De Smedt
Jan Bulkmans
Frank Huyberechts
Philippe Craninx
Peter De Waele
Frans Verschelden
frans.verschelden@moorestephens.be
Jan Bulkmans
jan.bulkmans@moorestephens.be
International Tax:
China Desk - Jan Hellinckx (jan.hellinckx@moorestephens.be)
US Desk - Frank Huyberechts (frank.huyberechts@moorestephens.be)
Latin Desk - Koen De Clercq (koen.declercq:moorestephens.be)
Office in Mechelen
37
Belgium (CONTINUED)GMT+1
Moore Stephens
GHENT
Deinsesteenweg 114
9031 Ghent (Drongen)
Belgium
Telephone:
Facsimile:
E-mail:
Website:
+32 (0)9 221 3883
+32 (0)9 221 5838
ghent@moorestephens.be
Manuella De Mol
Luc De Muynck
Luc Verhulst
Nathalie Maes
Wendy van der Biest
Koen van Dorpe
Geert Van Peteghem
International Tax:
Geert Van Peteghem
geert.vanpeteghem@moorestephens.be
Koen van Dorpe
koen.vandorpe@moorestephens.be
Offices also in Aalst, Dendermonde, Geraardsbergen, Oudenaarde
and Zele
BelizeGMT-6
Moore Stephens Magaña LLP
BELIZE CITY
Mailing Address
P.O. Box 1922
Belize City
Belize
1½ Miles Phillip S.W. Goldson
Highway
Suite 102
Belize City
Belize
Telephone:
Facsimile:
E-mail:
Website:
Reynaldo Magaña CPA
and Tax:
+501 223-2144
+501 223-2143
rfmagana@moorestephens.bz
http://belize.moorestephens.com
Omar Magaña (Manager)
Reynaldo Magaña CPA
BermudaGMT-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
Mailing Address
P.O. Box HM 2278
Hamilton HM JX
Bermuda
#2 Reid Street
Hamilton HM11
Bermuda
Telephone:
Facsimile:
E-mail:
Website:
+1 441 295-4800
+1 441 296-6717
msb@msb.bm
www.moorestephens.bm
Richard Moore
Ronald Simmons
Simon Gallagher
Michael Butler
Ronald Simmons
ronald.simmons@msb.bm
Hamilton Trust Company Limited
International Managers Bermuda Limited
HAMILTON
Mailing Address
Suite 616
48 Par-La-Ville Road
Hamilton HM11
Bermuda
#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)
Rebecca De Couto (Trust
Manager)
BoliviaGMT-4
Moore Stephens Ratio Consulting S.A.
SANTA CRUZ DE LA SIERRA
Mailing Address
P.O. Box 1647
Santa Cruz de la Sierra
Bolivia
Av. San Martin esq. Hugo Wast
Piso 4
Equipetrol
Santa Cruz de la Sierra
Bolivia
Telephone:
Facsimile:
E-mail:
Website:
Rodo Suxo
Santiago Pimentel
Arturo Fortún
and Tax:
+591 (3) 342 7921
+591 (3) 342 7927
info@msratio.com
www.msratio.com
Rosario Molina
Gabriel Hoyos
Arturo Fortún
afortun@msratio.com
39
Bolivia (CONTINUED)GMT-4
Moore Stephens Valdivia & Asociados
LA PAZ
2248, Jauregui street
between F. Guachalla
and R. Gutierrez st., 8th Floor
La Paz
Bolivia
Telephone:
E-mail:
Website:
+591 (2) 2444496 / 2911571
valdivia@valdivia.com.bo
http://bolivia.moorestephens.com/
David Valdivia Peralta
Raúl Aguirre
Edwin Blanco
Nelly Coria
Freddy Landivar
Daney D. Valdivia
David Valdivia Peralta
dvaldivia@valdivia.com.bo
Daney D. Valdivia
ddvaldivia@valdivia.com.bo
Raúl Aguirre
raguirre@valdivia.com.bo
BotswanaGMT+2
Please see the correspondent firm listing
BrazilGMT-3.5
Moore Stephens Brazil
(Executive Office)
SÃO PAULO
Rua Laplace
96 – 10th Floor
04622-000 – São Paulo – SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (11) 5561 2230
+55 (11) 5531 6007
mscorp@msbrasil.com.br
www.moorestephens.com.br
Hélio Eiji Yamasaki (Executive
Director)
Hélio Mazzi Júnior
40
Jarbas Lima da Silva
Sérgio Lucchesi Filho
Brazil (CONTINUED)GMT-3.5
B
Moore Stephens Consulting News Auditores Independentes
Auditing, Tax and Management Consultancy Office
BELO HORIZONTE
Av. Contorno, 4023
Conj. 401/406
São Lucas
30110-021 Belo Horizonte (MG)
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 31 3284 8955
+55 31 3284 8903
msbh@msbrasil.com.br
Adelmo de Oliveira
Ruy Gomes da Silva Filho
José Almeida de Oliveira
and Tax:
Marcelo Modesto Costa
Pedro Batista Feliciano
Ruy Gomes da Silva Filho
ruy@msbrasil.com.br
Adelmo de Oliveira
adelmo@msbrasil.com.br
Moore Stephens Auditores E Consultores
Auditing, Accounting, Tax & Management Consultancy Offices
CAMPINAS
Rua Barão de Jaguara, 1.481 - Cj.
202/204 - Centro - CEP
13015-910 - Campinas - SP
Brazil
Telephone:
E-mail:
Website:
+55 (10) 3367 2535
mscamp@msbrasil.com.br
Ari Torres
Edison Pereira Lima
Elaine Renata Santos Vassoler
Mauricio Soares
Samuel Akira Oyadomari
lucchesi@msbrasil.com.br
Auditing and Tax
CURITIBA
Rua Almirante Tamandaré, 500
Alto da XV
80045-110 – Curitiba – PR
Brazil
Telephone:
Facsimile:
E-mail:
Website:
José Boeing
Luiz Gibur Júnior
+55 (41) 3016-8871
+55 (41) 3044 0271
msct@msbrasil.com.br
Paulo Roberto Cardoso
Paulo Cirilo dos Santos Neto
José Boeing
boeing@msbrasil.com.br
41
Ausiting, Tax & Management Consultancy Offices
FLORIANÓPOLIS
Rua Dr. Heitor Blum, 310, Sala 803
bairro Estreito
88075-110, Florianópolis - Santa
Catarina
Brazil
Telephone:
E-mail:
Website:
+55 (48) 3039 0055
msfl@msbrasil.com.br
Altair Gottardi
Hélio Eiji Yamasaki
Luiz W. Jung
Rogério Nunes
Luiz W. Jung
jung@msbrasil.com.br
Moore Stephens Controller Auditores S/S
Auditing, Accounting, Tax
FORTALEZA
Rua 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
Sílvia Solange Marinho Pinto
Francisco Moisés de Almeida
Gomes
Robinson P. Castro e Silva
robinson@msbrasil.com.br
JOINVILLE
Av. Juscelino Kubitscheck
410 - bloco B Sala 808
89201 – 906 – Joinville – Santa
Catarina
Brazil
Telephone:
Facsimile:
E-mail:
Website:
Hélio Eiji Yamasaki
Rogério Nunes
Altair Gottardi
42
+55 (47) 3422 6474
+55 (47) 3422 6474
msjl@msbrasil.com.br
Luiz W. Jung
José Francisco Gesser
Luiz W. Jung
B
Moore Stephens Prime Auditores E Consultores S/S
PORTO ALEGRE
Av. Cristóvão Colombo
3084 – Cj.707 – Higienópolis
90560-002 – Porto Alegre – RS
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (51) 3342-1003
+55 (51) 3343-3820
mspoa@msbrasil.com.br
Sérgio Laurimar Fioravanti
Ronei Xavier Janovik
Carlos Alberto Santos
Roberto Augusto Ayub
jarbaslima@msbrasil.com.br
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
Hildebrando Camargo
Marco Antônio Olivio Palos
Ricardo Aurélio Rissi
mazzi@msbrasil.com.br
Auditing, Tax and Management Consultancy Offices
RIO DE JANEIRO
Avenida Presidente Vargas,
290 - 6º
andar - 20091-060 - Rio de Janeiro
- RJ
Brazil
Telephone:
E-mail:
Website:
+55 (21) 3553 2801
msrj@msbrasil.com.br
Luiz Sallé Karam
Edison Pereira Lima
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Eloi de Siqueira
Elaine Gomes
Luiz Sallé Karam (São Paulo)
lskaram@msbrasil.com.br
Sérgio Lucchesi Filho (São Paulo)
43
SÃO PAULO
Rua Laplace
96 – 10th Floor – Brooklin
04622-000 – São Paulo - SP
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (11) 5561 2230
+55 (11) 5531 6007
mssp@msbrasil.com.br
Edison Pereira Lima
Carlos Atushi Nakamuta
Luiz Fernando Nóbrega
Luiz Sallé Karam
Eloi de Siqueira
Elaine Gomes
British Virgin IslandsGMT-4
Moore Stephens
TORTOLA
P.O. Box 3186
Palm Grove House
Wickhams Cay l
Road Town
Tortola
British Virgin Islands
Telephone:
Facsimile:
E-mail:
+1 284 494-3503
+1 284 494-3592
moorestephens@moorestephensbvi.com
Nicholas Lane
Moore Stephens International Services (BVI) Ltd
TORTOLA
Palm Grove House
P. O. Box 3186
Wickhams Cay l
Road Town
Tortola
Telephone:
Facsimile:
E-mail:
+1 284 494-3503
+1 284 494-3592
Nicholas Lane
44
Nicholas Lane
BulgariaGMT+2
B
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@mbox.contact.bg
Moore Stephens Bulgaria - Audit OOD
SOFIA
10 Lege Str.
Floor 6
Sofia 1000
Bulgaria
Telephone:
Facsimile:
E-mail:
Website:
+359 (2) 987 53 80
+359 (2) 987 53 81
info@msaudit.com
www.msaudit.com
Stefan Nenov
Ivan Simov
and Tax:
Sonia Doikova
Stefan Nenov
nenov@msaudit.com
Sonia Doikova
doikova@msaudit.com
Ivan Simov
simov@msaudit.com
BurundiGMT+2
Moore Stephens IFI SPRL
BUJUMBURA
Tim Woodward
Paul Stockton
work. Contact Tim Woodward – tim.woodward@moorestephens.com
or Paul Stockton – paul.stockton@moorestephens.com in London, UK
45
CanadaGMT-3.5/8
Mowbrey Gil LLP
Chartered Accountants & Business Advisors
EDMONTON
2300 CN Tower
10004 104 Avenue
Edmonton
Alberta T5J 0K1
Canada
Telephone:
Facsimile:
Website:
Morris B. Draper
Richard A. Gil
Brian E. Luther
Gregory T. Mowbrey
International Tax:
+1 (780) 461 3800
+1 (780) 462 4536
www.mowbreygil.com
Gary B. Nathan
Chris Jurkschat
Andrew Dey
Gordon Hathorn
Gregory T. Mowbrey
g.mowbrey@mowbreygil.com
Richard A. Gil
r.gil@mowbreygil.com
Dale Matheson Carr-Hilton Labonte LLP
PORT COQUITLAM
Suite 700-2755
Longheed Highway
Port Coquitlam
British Columbia
V3B 5Y9
Canada
Telephone:
Facsimile:
Website:
Fraser G. Ross
Brian A. Shaw
International Tax:
46
+1 (604) 941 8266
+1 (604) 941 0971
www.dmcl.ca
Garson D. Lee
Fraser G. Ross
fross@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
Canada (CONTINUED)GMT-3.5/8
Segal LLP
TORONTO
C
2005 Sheppard Ave E.
Suite 500
Toronto
Ontario M2J 5BG
Canada
Telephone:
Facsimile:
E-mail:
Website:
+1 (416) 391 4499
+1 (416) 391 3280
info@segalllp.com
www.segallp.com
Karen Hardy
Dan Natale
Andrew Shalit
Linda Woo
Larry Citrullo
Leslie Nevsky
Michael Barry Daren
Eli Gembom
International Tax:
Larry Citrullo
lcitrullo@segalllp.com
Leslie Nevsky
lnevsky@segalllp.com
Andrew Shalit
ashalit@segalllp.com
VANCOUVER
Suites 1500 & 1700
1140 West Pender Street
Vancouver
British Columbia
V6E 4G1
Canada
Telephone:
Facsimile:
Website:
James F. Carr-Hilton
Robert J. Burkart
Kenneth P. Chong
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
Brad A. Robin
Fred M. Yada
Robert J. Burkart
rburkart@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
47
Canada (CONTINUED)GMT-3.5/8
WHITE ROCK
Suite 301 – 1656 Martin Drive
White Rock
British Colombia
V4A 6E7
Canada
Telephone:
Facsimile:
Website:
Michael K. Braun
Peter J. Donaldson
International Tax:
+1 (604) 531 1154
+1 (604) 538 2613
www.dmcl.ca
Harjit S. Sandhu
Peter J. Donaldson
pdonaldson@dmcl.ca
Kenneth P. Chong
kchong@dmcl.ca
Cayman IslandsGMT-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
+1 345 943 2100
+1 345 943 2101
karljordan@decosimo.com
www.decosimo.com
Beth Biega
Karl J. Jordan
karljordan@decosimo.com
Channel IslandsGMT
See Guernsey and Jersey
48
ChileGMT-4
Moore Stephens Auditores Consultores Ltda.
SANTIAGO
C
Monjitas 527
Oficina 1101
Santiago
P.C. 8320070
Chile
Telephone:
Facsimile:
E-mail:
Website:
+56 (2) 224768000
+56 (2) 224427714
info@moorestephens.cl
www.moorestephens.cl
Víctor Aguayo Henríquez
Jorge Astudillo Lopez
Víctor Aguayo Henríquez
vaguayo@moorestephens.cl
ChinaGMT+8
Moore Stephens Da Hua
大华(马施云)国际会计师事务所
BEIJING
Bejing (Head Office)
12th Floor, Building 7
16 Xi Si Huan Zhong Road
Haidian District
Beijing 100039
Telephone:
Facsimile:
E-mail:
Website:
+86 (10) 5835 0001
+86 (10) 5835 0006
dahua@dahua-cpa.com
www.dahua-cpa.com
LIANG Chun (Chief Partner)
Moore Stephens Da Hua has 116 partners working across its Beijing
Head office and 23 Branch offices.
International Business
Liaison:
Liaison:
Liaison:
Ms. LI Gaolei
ligaolei@dahua-cpa.com
ZHOU Long (Joe)
zl@dahua-cpa.com
Ms. ZHANG Yan
yan_zhang@dahua-cpa.com
ZHANG Zhuoqi (Miracle)
zhangzhuoqi@dahua-cpa.com
All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is
the first point of contact for all enquiries.
49
China (CONTINUED)GMT+8
SHENZHEN BRANCH
11th Floor, B Block, Union Square,
5002 Binhe Road, Futian District,
Shenzhen,
Guangdong 518033
Telephone:
Facsimile:
+86 755 8296 6044
+86 755 8290 0965
SHANGHAI BRANCH
10th/F, Guang Ming Plaza
2 Jin Ling Dong Road
Huang Pu District
Shanghai 200002
The Prople’s Republic of China
Telephone:
Facsimile:
+86 21 6323 8588
+86 21 6323 8505
CHANGCHUN BRANCH
4th Floor, Tower A,
Ji Fa Guang Chang
1428 Xi An Road
Changchun
Jilin, 130061
Telephone:
Facsimile:
+86 431 8858 0361
+86 431 8858 0361
CHANGSHA BRANCH
2307, Phase II, Yun Ding Gong
Guan
526 Shao Shan Zhong Road
Yu Hua District
Shang Sha
Hu Nan, 410011
People’s Republic of China
Telephone:
Facsimile:
50
+86 731 8229 7769
+86 731 8229 7769
CHENGDU BRANCH
C
9-910#
Wan Ke V Pai, 10 North 1 Duan
2nd Ring Road
Chengdu
Sichuang
Telephone:
Facsimile:
+86 28 6859 7295
+86 28 6859 7271
DALIAN BRANCH
24th/F
You Dian Wan Ke Plaza
67 Tong Xing Street
Zhong Shan District
Dalian 116001
People’s Republic of China
Telephone:
Facsimile:
+86 411 8281 9300
+86 411 8281 3033
GUANGZHOU BRANCH
A1 7th Floor
Everbright Bank Plaza
689 Tian He Bei Road
Tian He District, Guangzhou
Guangdong, 510635,
P.R. China
Telephone:
Facsimile:
+86 20 3873 0381
+86 20 3873 0375
HAIKOU BRANCH
3101/3102, Xin Da Business Plaza
48 Guo Mao Avenue
Haikou
Hainan, 570125
Telephone:
Facsimile:
+86 898 6858 5356
+86 898 6858 5356
51
HANGZHOU BRANCH
5th/F, Zhejiang Di Kuang Science
Building
508 Ti Yu Chang Road
Hangzhou
Zhejiang, 310007
Telephone:
Facsimile:
+86 571 8521 5005
+86 571 8521 5010
HEFEI BRANCH
B5 Floor, Tower Jin, Tuo Ji City
Plaza
691 Chang Jiang Xi Road
Hefei
Anhui, 230088
Telephone:
Facsimile:
+86 551 6283 6500
+86 551 6283 6400
HOHEHOT BRANCH
4th Floor, Kuai Ji Shi Building
41 Da Xue Xi Road
Hohhot
Inner Mongolia, 010020
Telephone:
Facsimile:
+86 471 629 0378
+86 471 629 7240
JINAN BRANCH
401, Tower C, Fa Zhan Plaza
3218 Er Huan Dong Road
Jinan
Shandong, 250100
Telephone:
Facsimile:
52
+86 531 6995 4736
+86 531 6995 4738
KUNMING BRANCH
C
201, Flat 1, Tower B
Guang Hua Garden
Xing Yuan Road
Kunming
Yunnan, 650118
Telephone:
Facsimile:
+86 871 6395 5266
+86 871 6823 6561
NANCHANG BRANCH
5th/F, Feng Yuan Hui Zhan Center
188 Huo Ju Street
Gao Xin Kai Fa District
Nanchang
Jiangxi, 330096
Telephone:
Facsimile:
+86 791 8857 5791
+86 791 8857 5792
NANJING BRANCH
6th/F, Ti Yu Plaza
42 Long Pan Zhong Road Gong
Yuan Road
Bai Xia District
Nanjing
Jiangsu, 210001
Telephone:
Facsimile:
+86 25 5807 4891
+86 25 5807 4891
QINGDAO BRANCH
603, Tian Hong Plaza
169 Hong Kong Zhong Road
Shi Nan District
Qingdao
Shandong, 266071
Telephone:
Facsimile:
+86 532 8592 1367
+86 532 8592 1376
53
SHENYANG BRANCH
7th/F, Chan Quan Jiao Yi Plaza
328 Feng Tian Street
Shen He District
Shenyang
Liaoning, 110013
Telephone:
Facsimile:
+86 24 2256 6123
+86 24 3109 1505
SUZHOU BRANCH
1006, Xing Hai Plaza
198 Xing Hai Street
Suzhou Industrial Park
Suzhou
Jiangsu, 215021
Telephone:
Facsimile:
+86 512 6515 1955
+86 512 6533 4428
TAIYUAN BRANCH
6th/F, Gao Xin Dong Li Gang
226 Chang Zhi Road
Gao Xin District
Taiyuan
Shanxi, 030006
Telephone:
Facsimile:
+86 351 833 0655
+86 351 833 0658
WUHAN BRANCH
16th/F, Zong He Building, Wuhan
First Business Sch
106 Jiang Han Bei Road
Jiang An District
Wuhan
Hubei, 430022
Telephone:
Facsimile:
54
+86 27 8573 6376
+86 27 8573 6380
XIAN BRANCH
C
13th Floor, Tang Yan International
Center
3 Tang Yan Road
Gao Xin District
Xian
Shanxi, 710075
Telephone:
Facsimile:
+86 29 8834 7996
+86 29 8834 7908
ZHENGZHOU BRANCH
16th/F, Tower B, Qi Hang Plaza
1 Gang Wan Road, Hang Hai Dong
Road
Cheng Guan District
Zhenzhou
Henan, 450009
Telephone:
Facsimile:
+86 371 6022 8172
+86 371 6022 8170
ZHUHAI BRANCH
16 Xiang Zhou Kang Ning Road
Zhuhai
Guangdong 519000
Telephone:
Facsimile:
+86 756 213 7282
+86 756 221 7643
55
Beijing Xinghua Certified Public Accountants
BEIJING
22nd Floor
North Ring Centre
18 Yu Min Road, Xicheng District
Beijing 100029
Telephone:
Facsimile:
E-mail:
Website:
WANG Quan Zhou
Ms. HU Yi
CHEN Shenghua
TAN Hongxu
WU Yixin
+86 (10) 8225 0666
+86 (10) 8225 0851
xhcpas@xhcpas.com
www.xhcpas.com
SUN Jian
HAN Jingli
WANG Wei
LIAO Jianbo
ZOU Zhiwen
Beijing Xinghua has a further 38 partners working across its Beijing
Head Office and 14 Branch offices.
International Tax:
CHEN Shenghua
chenshenghua@xhcpas.com
LIAO Jianbo
Liaojianbo@xhcpas.com
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only
point of contact for all enquiries.
Branch offices:
1.Changsha
2.Chengdu
3.Guangzhou
4.Guiyang
5.Harbin
6.Hefei
7.Jilin
8.Jinan
9.
Shanghai Municipality
10.Shenzhen
11.Shijiazhuang
12.Wuhan
13.Xiamen
14.Xi’an
56
Lixin Zhonglian Certified Public Accountants
TIANJIN
C
10F Block C
333 Bin Shui West Road
Wanhao Building
Nankai District, Tianjin 300384
Telephone:
Facsimile:
E-mail:
+86 (22) 2373 3333
+86 (22) 2371 8888
zhlcpa@163.com
LI Jincai
GONG Bo
Ms. ZHANG Hong
Tianjin Lixin Zhonglian has a further 12 partners working across its
Tianjin Head Office and 6 Branch offices.
and Tax:
Ms. SONG Huimin
huiminsong@moorestephenscn.com
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only
point of contact for all enquiries.
Branch offices:
1.Fuzhou
2.Hefei
3.Nanjing
4.Qingdao
5.Shijiazhuang
6.Taiyuan
ColombiaGMT-5
Moore Stephens Scai S.A.
BOGOTA
Carrera 9 No. 80-15 Office 1003
Bogotá
Colombia
Telephone:
Facsimile:
E-mail:
Website:
+57 (1) 489 7160 / (1) 255 7527
+57 (1) 489 7160 Ext 107
yreyna@moorestephensscai.com
http://colombia.moorestephens.com
Edgard Pérez
Juan G. Bernal
Christian Ballesteros
Yvonne Reyna
Sandra Sossa
Carlos Acosta
Nayivi Lozano
Edgard Pérez
eperez@moorestephensscai.com
Juan G. Bernal
jgbernal@moorestephensscai.com
International Tax:
57
Colombia (CONTINUED)GMT-5
Moore Stephens GS S.A.S.
Global Transfer Pricing and Tax Solutions
BOGOTA
Carrera 71C No. 116A-18
Bogotá
Colombia
Telephone:
Facsimile:
E-mail:
Website:
+57 571 7029030
+57 571 7030383
mgonzalez@moorestephensgs.co
http://gonzalezsalinas.com/jms/index.php
José Manuel González Garcia
International Tax:
Yolanda Salinas
José Manuel González Garcia
Yolanda Salinas
ysalinas@moorestephensgs.co
Congo (DRC)GMT+1
Moore Stephens IFI SPRL
KINSHASA
Tim Woodward
Paul Stockton
Cook IslandsGMT-10
Services available through Moore Stephens Hong Kong
Costa RicaGMT-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
mercadeo@moorestephenscr.com
http://costarica.moorestephens.com/Home.
aspx
Mario Alberto Gutiérrez
Mario Marin
58
Francisco Ovares
Mario Alberto Gutiérrez
mario.gutierrez@moorestephenscr.com
CroatiaGMT+1
Moore Stephens Revidens Croatia
VARAŽDIN
C
87 Zagrebačka
42000 Varaždin
Croatia
Telephone:
Facsimile:
E-mail:
Website:
+385 (42) 240 004/240 005
+385 (42) 240 006
info@revidens.hr
http://revidens.moorestephens.com/Home.
aspx
Bruno Bešvir
Zinka Novak
Boris Klarić
Zlatko Hrženjak
Mario Jošić
and Tax:
Zlatko Hrženjak
zlatko.hrzenjak@revidens.hr
Moore Stephens Audit Zagreb
ZAGREB
Baštijanova 52A
Zagreb
Croatia
Telephone:
Facsimile:
E-mail:
Website:
+385 (1) 36 67 994
+385 (1) 36 67 997
audit-revizija@audit.hr
http://zagreb.moorestephens.com/en/
Home.aspx
Zdenko Balen
and Tax:
Zoran Vuk
Zdenko Balen
zdenko.balen@audit.hr
CyprusGMT+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:
George Stylianou
Constantinos Schizas
+357 (22) 717777
+357 (22) 717766/717744
gst@mscyprus.com
www.mscyprus.com
Brigid Chrysostomou
Yiannis Soteriou
George Stylianou
gst@mscyprus.com
59
Cyprus (CONTINUED)GMT+2
Moore Stephens (Limassol) Limited
LIMASSOL
Mailing Address
P.O. Box 57528
3316 Limassol
Cyprus
Ariel Corner
1st Floor
Office 102
196 Makarios Avenue
3030 Limassol
Cyprus
Telephone:
Facsimile:
E-mail:
Website:
Christos Christodoulou
Christos Tsissios
+357 (25) 820280
+357 (25) 344237
info@moorestephens.com.cy
www.moorestephens.com.cy
Pambos Efstratiou
Christos Christodoulou
c.christodoulou@moorestephens.com.cy
Czech RepublicGMT+1
Moore Stephens, s.r.o.
DOMAŽLICE
Prokopa Velikého 572
34401 Domažlice
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
International Tax:
60
+420 379 733 511
+420 379 733 512
info@moorestephens.cz
www.moorestephens.cz
Jitka Fanturová
Vĕra Jankovcová
Miroslav Jandečka
miroslav.jandecka@moorestephens.cz
Michal Daňsa
michal.dansa@moorestephens.cz
Czech Republic (CONTINUED)GMT+1
PILSEN
C
Na Šachtě 391
330 21 Lině
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
International Tax:
+420 377 360 111
+420 377 360 112
Jitka Fanturová
Vĕra Jankovcová
Miroslav Jandečka
Michal Daňsa
PRAGUE
Bucharova 1314/8
158 00 Prague 13
Czech Republic
Telephone:
Facsimile:
E-mail:
Website:
Miroslav Jandečka
Jiří Jandečka
Michal Daňsa
International Tax:
+420 255 708 311
+420 255 708 312
Jitka Fanturová
Vĕra Jankovcová
Jiří Liberda
jiri.liberda@moorestephens.cz
Robert Jurka
robert.jurka@moorestephens.cz
61
DenmarkGMT+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
Jan Nygaard
International Tax:
Brian Rasmussen
br@moorestephens.dk
Ebbe Melchior
eme@moorestephens.dk
Statsautoriseret Revisionsaktieselskab/
AP l Statsautoriserede Revisorer
COPENHAGEN
Nørre Farimagsgade 11
DK-1364 Copenhagen K
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 70 15 78 11
+45 70 15 78 12
info@ap.dk
Kurt Christensen
Ole Alstrøm
Anders Ladegaard
Jan Poul Crilles Tønnesen
Carsten Johansen
Brian Rasmussen
Kasper Rabing Christensen
62
Mads Myrtue Thomsen
Torben Friis Larsen
Henrik Sattrup
Martin Seidelin Haaning
Anders Holmgaard Christiansen
Michael Pedersen
Jan Nygaard
Brian Rasmussen
br@moorestephens.dk
Denmark (CONTINUED)GMT+1
FARUM
D
Farum Hovedgade 9
DK-3520 Farum
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 44 48 07 85
+45 44 48 03 63
blh@ap.dk
Bo Lysen
Claus Koskelin
Kaspar Elnif Mieritz
Brian Rasmussen
br@moorestephens.dk
AARHUS
Olof Palmes Allé 25 A, 1.
DK-8200 Aarhus N
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jesper Birn
Henning Raaby Olsen
+45 72 41 08 00
+45 72 41 08 01
jbi@ap.dk
Lars-Ole Sørensen
Peter Vinstrup Henriksen
Brian Rasmussen
br@moorestephens.dk
Buus Jensen
Statsautoriserede revisorer
COPENHAGEN
Lersø Parkallé 112
DK-2100 Copenhagen Ø
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Henrik Paaske
Søren Tholle
Arne Sørensen
Lotte Nørskov
+45 39 29 08 00
+45 39 29 30 88
buusjensen@buusjensen.dk
Christoffer Jensen
Michael Markussen
Ulrik Nørskov
Henrik Paaske
hp@moorestephens.dk
63
Brandt
Statsautoriseret Revisionspartnerselskab
THISTED
Thyparken 10
DK-7700 Thisted
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Niels Brandt
Tage Gamborg Holm
+45 97 91 11 11
+45 97 91 05 71
thisted@brandtrevision.dk
Stig Enevoldsen
Tom Hedegaard-Kristensen
Jan Knudsen
jk@moorestephens.dk
Brandt
HANSTHOLM
Bytorvet 34
DK-7730 Hanstholm
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jens Kristian Yde
Tage Gamborg Holm
+45 97 96 10 55
+45 97 96 25 43
hanstholm@brandtrevision.dk
Lennart Mouritzen
Jan Knudsen
jk@moorestephens.dk
Brandt
HURUP
Møllevænget 17
DK-7760 Hurup
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jens Kristian Yde
64
+45 97 95 18 22
+45 97 95 26 80
hurup@brandtrevision.dk
Jan Østergaard
Jan Knudsen
jk@moorestephens.dk
Brandt
NYKØBING MORS
D
Limfjordsvej 42
DK-7900 Nykøbing Mors
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Søren Yde
Anders Borg
+45 97 72 32 44
+45 97 72 33 12
nykobing@brandtrevision.dk
Flemming Hansen
Jan Knudsen
jk@moorestephens.dk
Brandt
FJERRITSLEV
Borups Allé 3
DK-9690 Fjerritslev
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Søren Beer Møller
+45 96 50 02 00
+45 96 50 02 09
fjerritslev@brandtrevision.dk
Dan Hinnerup
Jan Knudsen
jk@moorestephens.dk
Brandt
SKIVE
Frugtparken 3
DK-7800 Skive
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Johnny Østergaard
+45 96 83 33 33
+45 96 83 33 30
skive@brandtrevision.dk
Per Bonnevie
Jan Knudsen
jk@moorestephens.dk
65
Brandt
AARHUS
Søren Frichs Vej 36 L
DK-8230 Aabyhoej
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Tina Lene Pedersen
Erik Dahl
Preben Dunker
+45 87 40 60 00
+45 87 40 60 01
aarhus@brandtrevision.dk
Svend J. Svendsen
Gert Mikkelsen
Henrik Rummenhoff
Jan Knudsen
jk@moorestephens.dk
Brandt
KOLDING
Birkemose Allé 27, st.
DK-6000 Kolding
Denmark
Telephone:
Facsimile:
E-mail:
Website:
Jan Knudsen
Malene Mogensen
+45 76 34 40 00
+45 76 34 40 01
kolding@brandtrevision.dk
Ivan Christensen
Jan Knudsen
jk@moorestephens.dk
Brandt
FREDERICIA
Ryes Plads
Prinsessegade 60
DK-7000 Fredericia
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 76 34 40 05
+45 75 93 22 63
fredericia@brandtrevision.dk
http://www.moorestephens.dk
Carsten Pedersen
66
Jan Knudsen
jk@moorestephens.dk
Moore Stephens Denmark
Brandt
ESBJERG
D
Skolegade 85, 2
DK-6700 Esbjerg
Denmark
Telephone:
Facsimile:
E-mail:
Website:
+45 75 45 60 00
+45 75 12 75 25
esbjerg@brandtrevision.dk
Jan Carson Feldberg
Torben Nielsen
Jan Knudsen
jk@moorestephens.dk
Dominican RepublicGMT-4
Moore Stephens ULA, SRL
SANTO DOMINGO
Av. Pedro Henríquez Ureña
No. 150
Torre Diandy XIX, piso 3
La Esperilla
Santo Domingo
Dominican Republic
Telephone:
Facsimile:
E-mail:
Website:
Pedro Urrutia
Joseina Liriano
Maira Liriano
and Tax:
+1 809 566-6767
+1 809 683-6767
informacion@moorestephensula.do
www.moorestephensula.do
Lazaro Arias
Domingo Valerio
Joseina Urrutia
jaurrutia@moorestephensula.do
Pedro Urrutia
purrutia@moorestephensula.do
67
EcuadorGMT-5
Moore Stephens Profile Consultores
QUITO
Mailing Address
P.O. Box 17 07 9329
Quito
Ecuador
Edificio Rio Amazonas
Oficina 720
Código Postal EC170517
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (2) 2506 866
+593 (2) 2554 656
webmaster@moorestephens-ec.com
www.moorestephens-ec.com
Juan Francisco Jaramillo
Jorge David Uribe R.
juanfran@moorestephens-ec.com
Moore Stephens Profile Consultores
GUAYAQUIL
Av. Francisco de Orellana y Miguel
H. Alcivar
Centro Empresarial las Cámaras
Torre de Oficinas, 5to piso Oficina
502
Guayaquil
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (4) 2683789
+593 (4) 2683873
Rafael Moncayo
68
Rafael Moncayo
rmoncayo@moorestephens-ec.com
Ecuador (CONTINUED)GMT-5
Moore Stephens & Asociados CIA. LTDA.
GUAYAQUIL
Av. Francisco de Orellana y Miguel
H. Alcivar
Centro Empresarial las Cámaras
Torre de Oficinas, 4to piso Oficina
401
Guayaquil
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
+593 (4) 2683789
+593 (4) 2683873
Vladimir Niama
E
Vladimir Niama
vniama@moorestephens-ec.com
Juan Francisco Jaramillo (Quito)
Moore Stephens & Asociados CIA. LTDA.
QUITO
Edifico Rio Amazonas
Oficina 711
Quito
Ecuador
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
P.O. Box 17-07-9329
Quito
Ecuador
+593 (2) 2506 866
+593 (2) 2554 656
Fernando Castellanos
Fernando Castellanos
fcastellanos@moorestephens-ec.com
69
EgyptGMT+2
Moore Stephens Egypt
Head Office
CAIRO
5 Al Ahram St.,
Heliopolis
Cairo 11757
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (2) 2290 0751 - 2291 6344
+20 (2) 2415 1303
info@moorestephensegypt.com
http://egypt.moorestephens.com/
Mohsen Hegab
Sherin Noureldin
Mohamed Khaled Salah
Abdelsalam
Sherin Noureldin
sherin@moorestephensegypt.com
Down Town Office
CAIRO
8(A) Ali El Kassar Street (AlGaneina)
Opera Square
Cairo 111111
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (2) 2589 5547 - 2589 7579
+20 (2) 2589 7578
http://egypt.moorestephens.com
Ali M. Hozaien CPA
Sherin Noureldin
ALEXANDRIA
196 Port Said Street - Sporting
Alexandria 21321
Egypt
Telephone:
Facsimile:
E-mail:
Website:
+20 (3) 593 1816
+20 (3) 592 1240
http://egypt.moorestephens.com
Hassan M. Zohdi
Sherin Noureldin
EstoniaGMT+1
70
FinlandGMT+2
Moore Stephens Rewinet OY AB
TAMPERE
Hämeenkatu 26 A 301
FI-33200 Tampere
Finland
Telephone:
Facsimile:
E-mail:
Website:
Jari Paloniemi
Jukka Lahdenpaa
E
F
+358 (3) 222 4433
+358 (3) 214 9000
jari.paloniemi@moorestephens.fi
www.rewinet.fi
Viekko Terho
Jari Paloniemi
HELSINKI
Horsmakuja 10
01 300 Vantaa
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 40 532 2054
+358 (9) 2410 772
ari.viitala@moorestephens.fi
www.rewinet.fi
Jari Paloniemi
HÄMEENLINNA
Vankanlähde 7
13100 Hämeenlinna
Finland
Telephone:
Facsimile:
E-mail:
Website:
+358 40 736 7024
+358 3 633 7350
jari.maattanen@moorestephens.fi
www.rewinet.fi
Jari Määttänen
Jari Paloniemi
71
Former Yugoslav Republic of MacedoniaGMT+1
Moore Stephens Ltd - Skopje
SKOPJE
M.H.Jasmin No. 20
1000 Skopje
Macedonia, Former Yugoslav Rep.
Telephone:
Facsimile:
E-mail:
Website:
+389 (2) 3 214 706
+389 (2) 3 214 707
info@moorestephens.mk
www.moorestephens.mk
Antonio Veljanov
Goce Hristov
Marko Vasilev
Antonio Veljanov
antonio.veljanov@moorestephens.mk
FranceGMT+1
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
Frederic Verclytte
Jacques-Olivia Lammens
Laurent Baudoin
Stéphane Hachette
Philippe Herlem
jolammens@eca-groupe.com
Office also in Arras
Coffra
PARIS
155, Boulevard Haussmann
F-75008 Paris
France
Telephone:
Facsimile:
E-mail:
Website:
Anthony Brandel
Christoph Schlotthauer
and Tax:
72
+33 1 43 59 33 88
+33 1 45 63 93 59
info@moorestephens.fr / info@coffra.fr
http://moorestephens.fr/
Sylvie Patat
Kurt Schlotthauer
Christoph Schlotthauer
cschlotthauer@coffra.fr
Anthony Brandel
abrandel@coffra.fr
France (CONTINUED)GMT+1
Group E.C.A.
ECA
VILLENEUVE-D’ASCQ / LILLE
11 avenue de la Créativité
59650 Villeneuve d’ascq
France
Telephone:
E-mail:
Website:
+33 3 20 67 13 13
accueillille@eca-groupe.com
www.eca-groupe.com
F
G
jolammens@eca-groupe.com
GermanyGMT+1
Moore Stephens Deutschland AG
Wirtschaftsprüfungsgesellschaft
BERLIN
Rankestrasse 21
10789 Berlin
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 211 30 125 253
+49 211 30 125 134
info@moorestephens.de
www.moorestephens.de
Bernd Lenzen WP/StB
lenzen@wirtschaftspruefung.com
Dirk-Ralf Gloger WP/StB
d.gloger@moorestephensfrankfurt.de
Carol Hasselmans WP/StB/CPA/FBIStR
c.hasselmans@rhein-emscher.de
Katrin Schoenian WP/StB
katrin.schoenian@moorestephens.de
Prof. Dr. Brigitte Zürn WP/StB
brigitte.zuern@moorestephens.de
Chairman, Düsseldorf
Frankfurt am Main
Duisburg
Wuppertal
Ulm
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 134
Julia Förster
Alliance Management - Assistant, Düsseldorf
julia.foerster@moorestephens.de
T: +49 211 30125 252
F: +49 211 30125 134
73
Germany (CONTINUED)GMT+1
Moore Stephens Turnbull & Irrgang GmbH
AHRENSBURG
Grosse Strasse 21
22926 Ahrensburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 4 102 5150 65
+49 4 102 5150 45
ahrensburg@moorestephens.de
www.moorestephens-ahrensburg.de
Dipl.-Kfm. Uwe Gärtner WP/StB
Dipl.-Agr. Ing. Jörn Diekow WP/
StB
and Tax:
and Tax:
Dr. Oliver Welp WP/StB
Dipl.-Kfm. Holger Zimmermann
vBP/StB/LWB/FBIStR
Dipl.-Kfm. Uwe Gärtner WP/StB
ug@turnbullirrgang.de
Dipl.-Kfm. Holger Zimmermann vBP/StB/
LWB/FBIStR
hz@turnbullirrgang.de
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.rbs-partner.de
Horst Beck WP/StB
Gertrud R. Bergmann WP/StB
Dr. Christian Birkholz StB/RA
Uwe Ehrsam WP/StB
Jürgen Engel WP/StB
Ingo Fehlberg WP/StB
Bert Franke WP/StB
Björn Franke
Klaus-Lorenz Gebhardt StB/RA
Dariush Ghassemi-Moghadam RA
Siegfried Glutsch RA/StB
Marcus von Goldacker StB
Friedrich Graf von Kanitz WP/
StB/RA
Udo Heckeler WP/StB
Hendrik Jung WP/StB
Gregor Kunz WP/StB
International Tax:
Andreas Lichel StB
Burkhard Lohmann RA/StB
Markus Morfeld WP/StB
Tilmann Orth StB
Marko Pape WP/StB
Dr. Christoph Regierer WP/StB/RA
Magdalena Riehle WP/StB
Rainer Rudolph WP/StB
Gerhard Schmitt RA/StB
Dr. Reinhard Schubert WP/StB
Helmut Schuhmann WP/StB
Bernd Schult StB/RA
Dr. Thomas Varain WP
Rainer Vedder WP/StB
Rainer Weichhaus WP/StB
Ute Lerchenmüller WP/StB
ute.lerchenmueller@moorestephens.de
Andreas Lichel StB
andreas.lichel@moorestephens-rbs.de
Offices also in Dresden, Greifswald, Cologne, Leipzig and Potsdam
74
Mader & Peters GmbH
BIELEFELD
Alfred-Bozi-Strasse 12
33602 Bielefeld
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 521 98241 0
+49 521 98241 29
bielefeld@mader-peters.de
www.mader-peters.de
Andreas Mader WP/StB/RA
G
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
Holger Witteler WP/StB
Stefan Thissen WP/StB
Christoph Schubert 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
Offices also in Cologne and Bochum
75
Moore Stephens Rhein-Emscher GmbH
DUISBURG
Kuhlenwall 20
47051 Duisburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 203 29506 70
+49 203 29506 611
info@rhein-emscher.de
www.rhein-emscher.de
Hubert H. Storms WP/StB/CPA/
FBIStR
Jochen König RA/WP/StB
Heribert Klein WP/StB
Bernhard Luyken StB
Dr. Alexander Wolff WP/StB
International Tax Personal & Corporate:
Ralf Haberle RA/FAHaGesR
Prof. Dr. Axel Beranek StB
Carol Hasselmans WP/StB/CPA/
FBIStR
Christoph Real RA/FAHaGesR/
FAStR
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 260
+49 211 30125 255
info@moorestephens-duesseldorf.de
www.moorestephens-duesseldorf.de
Bernd Lenzen WP/StB
Marc Sarburg WP/StB/RA
International Tax:
Office also in Langenfeld
76
Wolfram Wagner WP/StB
Bernd Lenzen WP/StB
Marc Sarburg WP/StB/RA
marc.sarburg@moorestephens.de
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
Sven Buchschatz WP/StB
Horst Eckhard WP/StB
Prof. Dr. Thomas Olbrich WP/StB
and Tax:
and Tax:
G
Felix Kölbel WP/StB
Gerhard Schmitt RA/StB
Susanne Schorse WP/StB/RA
thomas.olbrich@ludewig-sozien.de
Alff-Eickhoff GmbH & Co. KG
GOSLAR
Oberer Triftweg 27
38640 Goslar
Germany
Telephone:
Facsimile:
E-mail:
Website:
Dipl.-Kfm. Florian Alff
International Tax:
+49 5321 3425 0
+49 5321 3425 28
info@alff-eickhoff.de
www.alff-eikhoff.de
Dipl.-Betriebswirtin Andrea
Merschkötter
Dipl.-Kfm. Florian Alff
alff@alff-eickhoff.de
Dipl.-Betriebswirtin Andrea Merschkötter
mk@alff-eickhoff.de
77
RBS RoeverBroennerSusat GmbH & Co. KG
HAMBURG
Domstrasse 15
20095 Hamburg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 40 415 22 0
+49 40 415 22 11
hamburg@moorestephens.de
www.rbs-partner.de
Stephan Brunke WP/StB
Dr. Joachim Dannenbaum WP/StB
Dirk Driesch WP/StB/CPA
Dr. Thoralf Erb CEFA
Dirk Jessen WP/StB
Dirk Lehmann StB
International Tax:
International Tax:
International Tax:
Dierk Lemmermann WP/StB/
FBIStR
Astrid Scharfenberg WP/StB
Michael Schärtl WP/StB
Dr. Wolfgang Wawrzinek WP/
StB/RA
Dr. Jost Wiechmann WP/StB/RA
Tobias Zickmann WP/StB
Dirk Driesch WP/StB/CPA
dirk.driesch@moorestephens.de
Astrid Scharfenberg WP/StB
astrid.scharfenberg@moorestephens.de
Dierk Lemmermann WP/StB/FBIStR
dierk.lemmermann@moorestephens.de
Detlef Vocke
detlef.vocke@moorestephens.de
Dirk Jessen WP/StB
dirk.jessen@moorestephens.de
Peters & Partner GmbH
HANNOVER
Seelhorststr. 44
30175 Hannover
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 511 85030267
+49 511 819067
www.mader-peters.de
78
Moore Stephens Naust AG
ISERLOHN
Lange Strasse 19
58636 Iserlohn
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 2371 77460
+49 2371 774630
info@nhup.de
www.nhup.de
Bernhard Widmann RA/StB
Dipl.-Ök. Ralf Kaufmann WP/StB
Dominik Spielmann WP/StB
G
Michael Orban WP/StB/CPA
Siegfried Neu WP/StB
Peter Heimeroth WP/StB
Ole Bogena WP/StB
Bernhard Widmann RA/StB
b.widmann@nhup.de
Moore Stephens Karlsruhe GmbH
KARLSRUHE
Zur Giesserei 16
76227 Karlsruhe
Germany
Telephone:
Facsimile:
E-mail:
Website:
Olaf Meyer WP
and Tax:
and Tax:
+49 721 98175 0
+49 721 98175 50
info@ms-karlsruhe.com
www.dhmp.de
Ulrich Freudel WP/StB
Olaf Meyer WP
olaf.meyer@moorestephens.de
Ulrich Freudel WP/StB
ulrich.freudel@moorestephens.de
79
Moore Stephens Ludewig AG
KASSEL
Friedrichsstrasse 11
34117 Kassel
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 561 70002 0
+49 561 70002 90
ms-ludewig-ag@ludewig-sozien.de
www.ludewig-sozien.de
Fritz Güntzler WP/StB
Prof. Dr. Uwe Lauerwald WP/StB
and Tax:
and Tax:
and Tax:
Burkhard Muster WP/StB
Thomas Werner StB
Thomas Werner StB
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:
International Tax:
Office also in Andernach
80
+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
guenter.hilger@moorestephens.de
Ralph Neumann WP/StB
ralph.neumann@moorestephens.de
Dr. Steffen Wassermeyer StB
s.wassermeyer@moorestephens.de
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
treuhand@moorestephens.de
www.mstk.de
Dr. Matthias Ritzi WP/StB
Pius Rohr StB
and Tax:
G
Stefan Hambsch WP/StB
Dr. Matthias Ritzi WP/StB
matthias.ritzi@moorestephens.de
Moore Stephens KPWT AG
MUNICH
Lindwurmstrasse 114
80337 Munich
Germany
Telephone:
Facsimile:
E-mail:
Website:
Josef Ecker
Norbert Ecker
Michael Fey
Harald Fröschl
Peter Leicht
Klaus Loibl
Florian Müller
Thomas Ostermeier
Franz Pfaffeneder
Bernhard Rau
and Tax:
+49 89 747240 0
+49 89 747240 40
muenchen@moorestephens.de
www.moorestephens-muenchen.de
Prof. Dr. Hans-Peter Scharl
Albert Schick
Georg Stahleder
Anton Stockinger
Dr. Silvia Thole
Karl Unterforsthuber
Bernhard Wenzl
Tobias Zerbe
Thomas Ziegler
Thomas Ziegler
thomas.ziegler@moorestephens.de
Offices also in Burghausen, Eggenfelden, Freising, Landshut, Passau,
Regensburg, Rosenheim and Straubing
81
Moore Stephens Nürnberg GmbH
NÜRNBERG
Thomas-Mann-Strasse 59
90471 Nürnberg
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 911 8609 05
+49 911 8609 444
nuernberg@moorestephens.de
www.fuerst-beratung.de
Dr. Thomas Fürst WP/StB/RB
Jürgen Schiele WP/StB/RB
Frank Blacha WP/StB/FBIStR
Rudolf Kettel WP/StB
International Tax:
Bernd Rabanus WP/StB
Heiko Priester WP/StB
Andreas Hüttl WP/StB
Frank Blacha WP/StB/FBIStR
blacha@n.fuerst-beratung.de
Rudolf Kettel WP/StB
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. Thomas Laute WP/StB
Dipl.-Kfm. Detlef Neureiter WP/
StB
Dipl.-Kfm. Michael Borkel WP/StB StB
Dipl.-Btw. Karl-Heinz Herden StB Dipl.-Kfm. Markus Fischer WP/StB
82
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 Beja StB
estela.beja@moorestephens.de
Moore Stephens Ulm AG
ULM
Schulze-Delitzsch-Weg 16
89079 Ulm
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 731 4095 45
+49 731 4095 60
info@horntreuhand.de
www.horntreuhand.de
Prof. Dr. Brigitte Zürn WP/StB
Herbert Volz WP/StB
Herbert Bader vBP/StB
G
Thomas Saulich WP/StB
Armin Geiselhart WP/StB
Herbert Bader vBP/StB
herbert.bader@horntreuhand.de
Rinke Treuhand GmbH /
Moore Stephens Wuppertal GmbH
WUPPERTAL
Wall 39
42103 Wuppertal
Germany
Telephone:
Facsimile:
E-mail:
Website:
+49 202 2496 400
+49 202 2496 410
buero@rinke-gruppe.de
www.rinke.eu
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:
Anke Jagau StB/RA
Thomas Pintzke StB
Helmut Kusber StB
Susanne Schäfer StB
Dipl.-Vw. Stephan Schmacks StB
Rolf Baumgarten StB
Matthias Aprath WP/StB
Andreas Niemeyer WP/StB
andreas.niemeyer@moorestephens.de
Dipl.-Vw. Stephan Schmacks StB
stephan.schmacks@moorestephens.de
Office also in Riesa
83
GibraltarGMT+1
Moore Stephens Limited
GIBRALTAR
Suite 5
Watergardens Block 4
Waterport
P.O. Box 743
Gibraltar
Telephone:
Facsimile:
E-mail:
Website:
+350 200 74518
+350 200 70189
enquiries@moorestephens.gi
www.moorestephens.gi
Kieran Power
Kieran Power
kieran.power@moorestephens.gi
GreeceGMT+2
Moore Stephens Chartered Accountants S.A.
PIRAEUS
Mailing Address
P.O. Box 80 132
GR-185 10
Piraeus
Greece
93 Akti Miaouli
GR-185 38
Piraeus
Greece
Telephone:
Facsimile:
E-mail:
Website:
+30 (213) 0186 100
+30 (213) 0186 101
inno@moorestephens.gr
www.moorestephens.gr
Costas Constantinou
Stylianos Kourtellas
Panayiotis Hatziantonoglou
Dionisis Galanis
Nikos Karaolis
and Tax:
84
Diamantis Diamantaras
Panayiotis Varelas
Theo Ignatidis
Michael Orfanidis
Charalambos Pavlos Evlambides
Costas Constantinou
costas.constantinou@moorestephens.gr
Greece (CONTINUED)GMT+2
M.S. Accounting Services S.A.
PIRAEUS
Mailing Address
P.O. Box 80 170
Gr-185 10
Piraeus
Greece
93 Akti Miaouli
GR-185 38
Piraeus
Greece
Telephone:
Facsimile:
E-mail:
Website:
+30 (213) 0186 000
+30 (213) 0186 001
inno@moorestephens.gr
www.moorestephens.gr
Chrysostomos Chrysostomou
Giannis Flegas
Vasiliki Sklavounou
G
Eleni Zoubateou
Maria Kapnides
Despina Christodoulou
Damianos Constantinou
damianos.constantinou@moorestephens.gr
GuatemalaGMT-6
Moore Stephens OS, S.C.
GUATEMALA CITY
6a avenida 6-63 zona 10
Edificio Sixtino Oficina 1203
Guatemala
Telephone:
Facsimile:
E-mail:
Website:
Luis E. Orellana
International Tax:
+502 22 689700
+502 22 697169
info@moorestephens.com.gt
http://www.moorestephens.com.gt
Ninrod Oldair Sazo Ruiz
Luis E. Orellana
luis.orellana@moorestephens.com.gt
Ninrod Oldair Sazo Ruiz
ninrod.sazo@moorestephens.com.gt
85
GuernseyGMT
Moore Stephens
GUERNSEY
P.O. Box 146
Town Mills South
La Rue du Pré
St. Peter Port
Guernsey
Channel Islands, GY1 3HZ
Telephone:
Facsimile:
E-mail:
Website:
Lance Spurrier
International Tax:
+44 (01481) 721769
+44 (01481) 724657
ms@msgsy.com
www.moorestephens-guernsey.com
Sam Bird
Lance Spurrier
lance.spurrier@msgsy.com
Sam Bird (St. Peter Port)
sam.bird@msgsy.com
HondurasGMT-6
Moore Stephens Baggia Y Asociados
TEGUCIGALPA
Colonia El Prado
1er Calle
No. 147
Tegucigalpa
M.D.C.
Honduras
Telephone:
Facsimile:
E-mail:
Website:
Douglas Baggia
Patricia Baggia
86
+504 2239 4795
+504 2231 0932
baggia@hnmoorestephens.com
http://honduras.moorestephens.com
Magda Leticia Godoy
Douglas Baggia
dbaggia@hnmoorestephens.com
Honduras (CONTINUED)GMT-6
Moore Stephens Baggia Y Asociados
SAN PEDRO SULA
Edificio Dallas
2do. Nivel, Apto. #4
Bo. Suyapa, 4ta calle
Ave. Circunvalación
San Pedro Sula, Cortes
Honduras
Telephone:
Facsimile:
E-mail:
Website:
Douglas Baggia
and Tax:
+504 2509 2498
+504 2231 0932
baggia@hnmoorestephens.com
http://honduras.moorestephens.com
G
H
Magda Leticia Godoy
Douglas Baggia
Hong KongGMT+8
Moore Stephens
HONG KONG
905 Silvercord
Tower 2
30 Canton Road
Tsimshatsui
Kowloon
Hong Kong
Telephone:
Facsimile:
E-mail:
Website:
James T. Fulton
Helen H. L. Tang
Daniel C.K. Kwan
Rudolf K.M. Leung
and Tax:
+852 2375 3180
+852 2375 3828
ms@ms.com.hk
http://hongkong.moorestephens.com/
Home.aspx
Michelle M.Y. Chu
Ida Y.M. Law
Anthony K.K. Chan
James T. Fulton
jim@ms.com.hk
Helen H. L. Tang
helen@ms.com.hk
87
Hong Kong (CONTINUED)GMT+8
Moore Stephens Associates 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
ms@ms.com.hk
http://hongkong.moorestephens.com/
Home.aspx
James T. Fulton
Helen H. L. Tang
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
Helen H. L. Tang
Rudolf K.M. Leung
James T. Fulton
jim@ms.com.hk
Resident China Desk
Moore Stephens Hong Kong
SHANGHAI
20F Yeuda Plaza
889 Wanhangdu Road
Jing’an District
Shanghai 200042
Telephone:
Facsimile:
+852 (21) 6290 5855
+852 (21) 6290 5899
Helen H. L. Tang (Resident - Hong Kong)
helen@ms.com.hk
88
HungaryGMT+1
Moore Stephens Kft
BUDAPEST
Kapás utca 11-15
H-1027 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (1) 326 0261, 326 0234
+36 (1) 326 0985
ms@moorestephens.hu
http://mshu.moorestephens.com
Gyuláné Bojtos WP/StB
Peter Suri WP/StB
H
Gyuláné Bojtos WP/StB
e.bojtos@moorestephens.hu
Peter Suri WP/StB
p.suri@moorestephens.hu
For Hungarian, English and German language enquiries
Moore Stephens Hunaudit 2000 KFT
BUDAPEST
Kapás utca 11-15
H-1027 Budapest
Hungary
Telephone:
E-mail:
Website:
+36 (1) 326 0234
hunaudit2000@hunaudit2000.hu
http://hunaudit.moorestephens.com
Peter Suri WP/StB
Peter Suri WP/StB
For German language enquiries
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
89
Hungary (CONTINUED)GMT+1
Moore Stephens K-E-S Audit
BUDAPEST
Báthori u. 20. III/1
1054 Budapest
Hungary
Telephone:
Facsimile:
E-mail:
Website:
+36 (1) 474 0105
+36 (1) 269 3147
mail@kesaudit.hu
www.kesaudit.hu
Anna 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
IcelandGMT
Services available through Jan Tønnesen (jt@moorestephens.dk),
Moore Stephens Danmark, Copenhagen, Denmark
IndiaGMT+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:
G. M Bothara
90
+91 (240) 2331967/2323318
+91 (240) 2354844
aurangabad@kjco.net
www.kjco.net
India (CONTINUED)GMT+5.5
Varma & Varma
Varma & Varma Financial Consulting Pvt.Ltd.
BANGALORE
No. 424, First & Second Floor
4th C Main, 6th Cross
OMBR Layout, Banaswadi
Bangalore - 560 043
Karnataka
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (80) 42444999
+91 (80) 42444900
bangalore@varmaandvarma.com
www.varmaandvarma.com
Cherian K. Baby
Georgy Mathew
H
I
R. Kesavadas
K. P. Srinivas
Ray & Ray
BANGALORE
T-1, Third Floor
Mangalam Chambers
25, K.H. Road
Bangalore - 560027
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (080) 2211 4339
+91 (080) 4122 1758
ray_ray@vsnl.net
www.raynray.net/
M.K. Banerjee (Partner in Charge)
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:
K. M. Sukumaran
+91 (44) 24452239/24423496/24454234
+91 (44) 24454234
chennai@varmaandvarma.com
P. R. Prasanna Varma
91
Ray & Ray
CHENNAI
New No. 3, old no. 7
Mancholai 1st Main Road
Ekkattuthangal
Chennai - 600 032
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (044) 2371 8961
+91 (044) 2371 3030
ramanv.53@gmail.com
www.raynray.net/
V. Raman (Partner in Charge)
Alternative e-mail - raynraychennai@gmail.com
Varma & Varma
HYDERABAD
No. 104, Metro Palmgrove
Apartments
Raj Bhavan Road
Somajiguda
Hyderabad 500 082
Andhra Pradesh
India
Telephone:
E-mail:
Website:
+91 (40) 255625660/255628081
hyderabad@varmaandvarma.com
P. G. Sushilkumar
Varma & Varma
KANNUR
Fort Road
Kannur 670 001
Kerala
India
Telephone:
Facsimile:
E-mail:
Website:
R. Raghupathy
92
+91 (497) 2701304/2709346
+91 (497) 2709346
kannur@varmaandvarma.com
Prasanth D. Pai
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:
I
Alternative e-mail address - vandv@asianetonline.net
Ray & Ray
Head Office
KOLKATA
6 Church Lane
4th Floor
Kolkata 700 001
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (033) 2248 9861/2243 8562/2230 9584
+91 (033) 2248 0547
raynray@vsnl.com
www.raynray.net
Robin N. Roy
Barun Kumar Ghosh
Abhijit Neogi
Kaustuv Kumar Ghosh
Amitava Chowdhury
Nabanita Ray
Ashish Kumar Mukhopadhyay
A. K. Sharma
International Tax:
Anil Karnik
Arvind Yennemadi
A.P. Verma
Samir Manocha
V. Raman
Kandarp Shah
K.K. Bysani
M.K. Banerjee
Robin N. Roy
robinroy@raynray.net
Barun Kumar Ghosh
cabarunghosh@gmail.com
Alternative e-mail addresses - raynray@cal2.vsnl.net.in, ranyray@
raynray.net. Cables: ASSURE, CALCUTTA
93
Ray & Ray
KOLKATA - CITY
53D, Mirza Ghalib Street
3rd Floor
Kolkata - 700 016
India
Telephone:
E-mail:
Website:
+91 (033) 4064 8107/8108/8109/2252 2775
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:
+91 (495) 2306353/2300056
kozhikode@varmaandvarma.com
S. Raghunandan
MUMBAI
6-B, Pil Court
6th Floor
111, Maharashi Karve Road
Churchgate
Mumbai 400 020
India
Telephone:
Facsimile:
E-mail:
Website:
I. C Jain
Shailesh Shah
S. K Jain
Pankaj Jain
Sunil Nahta
and Tax:
+91 (22) 43115000
+91 (22) 43115050
mumbai@kjco.net
www.kjco.net
Narendra Jain
Chirag Doshi
Bhupendra Karkhanis
Meena Jain
Pankaj Jain
pankaj@kjco.net
Alternative e-mail address - kjco@vsnl.com
94
Ray & Ray
MUMBAI
305 Eastern Court
Tejpal Road
Ville Parle (East)
Mumbai - 400 057
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (022) 2614 6080/2615 0621
+91 (022) 2613 1586
admin@raynraymumbai.com
www.raynray.net
Ray & Ray
MUMBAI - CITY
I
11, Central Bank Building
4th Floor
Mahatma Gandhi Road, Fort
Mumbai - 400 023
India
Telephone:
+91 (022) 22652842/22626206
Anil Karnik (Partner in Charge)
Varma & Varma
MUMBAI
No. 303, Gokul Regency
J.B. Nagar
Andheri East
Mumbai-400 059
Maharashtra
India
Telephone:
E-mail:
Website:
+91 (022) 28395837
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
admin@raynraydelhi.com
www.raynray.net/
A. K. Sharma (Partner in Charge)
95
NEW DELHI
221 Hans Bhawan
Bahadur Shah Zafar Marg
New Delhi 110 002
India
Telephone:
Facsimile:
E-mail:
Website:
+91 (11) 23378795/23370091
+91 (11) 23378794
akash@kjco.net
www.kjco.net
Akash Shinghal
Naveen Jain
Manish Singhal
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
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:
96
vinutha@md4.vsnl.net.in
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
IndonesiaGMT+7
Mulyamin Sensi Suryanto & Lianny
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 570-8111/572-2736
+62 (21) 570-8012/572-2737
esetiawan@moorestephens.co.id
Herjanto Lutanto
Eddy Setiawan
Gabriella Mulyamin Kurniawan
Lianny Leo
Ludovicus Sensi Wondabio
Sonny Suryanto
Agus Hartanto
Ahmad Syakir
Jacinta Mirawati
Maria Leckzinska
Satwika Arief Riadi
Yelly Warsono
Herjanto Lutanto
Moore Stephens Consulting
JAKARTA
Intiland Tower
7th Floor
Jl. Jend. Sudirman Kav. 32
Jakarta 10220
Indonesia
Telephone:
Facsimile:
E-mail:
+62 (21) 57905590/5722735
+62 (21) 57905595/5708012/5722737
Herjanto Lutanto
Herjanto Lutanto
97
I
IraqGMT+3
Moore Stephens
ERBIL
Villa 25B
Italian Village
Quazi Mohamad Street
Erbil, Kurdistan
Iraq
Telephone:
E-mail:
Website:
+964 7508577435/7807331162
aziz.tabbal@moorestephens-me.com
www.moorestephens-me.com
Aziz Tabbal
and Tax:
Aziz Tabbal
IrelandGMT
Moore Stephens Nathans
Chartered Accountants & Registered Auditors
DUBLIN
Ulysses House
Foley Street
Dublin 1
Ireland
Telephone:
Facsimile:
E-mail:
Website:
Brian Hayes
John Callaghan
and Tax:
+353 (0) 1 888 1004
+353 (0) 1 888 1005
accountancy@moorestephensnathans.com
www.moorestephensnathans.com
Diarmuid P. O’Connell
Andrew P. Quinn
Andrew P. Quinn
andy.quinn@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
and Tax:
98
+353 (0) 21 427 5176
+353 (0) 21 427 7305
accountancy@moorestephensnathans.com
www.moorestephensnathans.com
Michael J. Mullins
Edmund Murphy
Brian Kearney
Edmund Murphy
ned.murphy@moorestephensnathans.com
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
+353 (061) 229666
+353 (061) 302144
ms@msmcnamara.ie
www.mspatrickmcnamara.ie
Maurice T. Lenihan
Brendan McCarthy
I
Maurice T. Lenihan
mlenihan@msmcnamara.ie
Isle of ManGMT
Moore Stephens Chartered Accountants
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Ayuk Ntuiabane
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.msiom.com
Dawn Webb
Clive Dixon
clive.dixon@msiom.com
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
Ayuk Ntuiabane
Dawn Webb
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.mscl.im
Anthony Cashen
Tony Seymour
99
Isle of Man (CONTINUED)GMT
Moore Stephens Brokers Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Paul Morter
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.msbl.im
Tony Seymour
Scott Trimble
Moore Stephens Crew Benefits Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Tony Seymour
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.mscb.im
Bransom Bean
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
Mike Buffini
Paul Morter
100
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.msfs.im
Tony Seymour
Scott Trimble
Isle of Man (CONTINUED)GMT
Moore Stephens Retirement Solutions Limited
ISLE OF MAN
P.O. Box 25
26-28 Athol Street
Douglas
Isle of Man
IM99 1BD
Telephone:
Facsimile:
E-mail:
Website:
Clive Dixon
Brian Bodell
Paul Morter
+44 (0) 1624 697240
+44 (0) 1624 662430
mail@msrs.im
www.msrs.im
Tony Seymour
Scott Trimble
I
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:
Clive Dixon
Ayuk Ntuiabane
Grant Atchison
Anthony Cashen
+44 (0) 1624 662020
+44 (0) 1624 662430
mail@msiom.com
www.mstc.im
Tony Seymour
Scott Trimble
Dawn Webb
101
IsraelGMT+2
Lion, Orlitzky & Co.
Certified Public Accountants
TEL AVIV
B.S.R. Tower 2
Ben Gurion 1
Bnai Brak 51201
Israel
Telephone:
Facsimile:
E-mail:
Website:
+972 (3) 6155155
+972 (3) 6155150
master@lionorl.co.il
www.lionorl.co.il
Nir Gimpelvich
Aviel Gilad
Boaz Dahari
Tamir Ben Shimon
Tamir Saar
Amnon Argaman (Consultant)
Moshe Gelblum (Consultant)
Moshe Lion
Ofer Orlitzky
Shay Nissan
Kobi Zalicha
Elad Meiri
David Goldberg
Itzhak Shtalberg
Galit Ben-Shoham
and Tax:
Amnon Argaman
amnon@lionorl.co.il
Office also in Jerusalem
ItalyGMT+1
Moore Stephens Italia
National Umbrella
MILAN
Via E. De Amicis, 53
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 58118927
+39 (02) 58109988
audit@moorestephensitalia.it
www.moorestephensitalia.it
Andrea De Marchi
a.demarchi@axisnet.it
Paolo Borghi
paoloborghi@studiopdb.com
Andrea Fogarolo
afogarolo@dfaudit.com
Alternative e-mail address - tax@moorestephensitalia.it
102
Chairman
Italy (CONTINUED)GMT+1
DF Audit S.p.A.
PADOVA
Via Trieste, 53
35121 Padua
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (049) 8764989
+39 (049) 8251186
info@dfaudit.com
www.dfaudit.com
Andrea Fogarolo
Gian Luca Tognon
Gian Luca Tognon
gltognon@dfaudit.com
I
Auditing firm - Member of Moore Stephens Italia
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
Andrea Redeghieri
Andrea De Marchi
Andrea Angeli
Fabio Caffarri
Andrea De Marchi
a.demarchi@axisnet.it
Auditing firm - Member of Moore Stephens Italia
Moore Stephens Sicilia
MESSINA
Via Centonze, 154
98123 Messina
Italy
Telephone:
Facsimile:
E-mail:
Website:
Vincenzo Trignano
Franco Pullia
Antonio Barbagallo
+39 (090) 715058
+39 (090) 6412259
info@moorestephenssicilia.it
www.moorestephenssicilia.it
Mauro Piccolo
Dr. Alfonso Trignano
Vincenzo Trignano
trignano@moorestephens.it
Tax and accounting firm
103
Studio Palma Debernardi Borghi E Associati
MILAN
Via E. De Amicis, 53
20123 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 58118927
+39 (02) 58109988
studio@studiopdb.com
www.studiopdb.com
Paolo Borghi
and Tax:
and Tax:
Fabrizio Pellizzone
Fabrizio Pellizzone
fabriziopellizzone@studiopdb.com
Paolo Borghi
Tax and accounting firm, corporate law services, tax litigation, payroll
services
Member of Moore Stephens Italia
Moore Stephens Concorde S.r.l.
MILAN
Via Cosimo Del Fante 16
20122 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 58310284
+39 (02) 58310285
msconcorde@moorestephens.it
www.barranco.it
Giuseppe A. Barranco
Stefano Sammartino
barranco@moorestephens.it
Auditing firm
Institutional and Corporate Advisors
MILAN
Via Cosimo del Fante, 16
20122 Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
Mario Nola
+39 (02) 583 03520
+39 (02) 583 10285
info@mosconsult.it
www.barranco.it
Alberto M. Barranco
Massimo Maira
barranco@mosconsult.it
Management consulting firm, international tax, transfer pricing,
corporate tax and accounting services.
104
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
Sergio Carnabuci
carnabuci@moorestephens.it
I
Auditing firm
Institutional and Corporate Advisors
ROME
Via Antonio Bertoloni 44
00197 Rome
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (06) 8086 610
+39 (06) 8069 0505
info@mosconsult.it
www.barranco.it
Massimo Maira
barranco@mosconsult.it
Massimo Maira
maira@mosconsult.it
Bureau Plattner
BOLZANO
Via Leonardo da Vinci, 12
39100 Bolzano
Italy
Telephone:
Facsimile:
E-mail:
Website:
Norbert Plattner
Hermann Steiner
Hugo Perathoner
Peter Karl Plattner
+39 (0471) 222500
+39 (0471) 222800
info@bureauplattner.com
www.bureauplattner.com
David Feichter
Armin Hilpold
Massimo Petrucci
Prisca Janes
Peter Karl Plattner
peterkarl.plattner@bureauplattner.com
Hugo Perathoner
hugo.perathoner@bureauplattner.com
105
JapanGMT+9
Seishin & Co.
TOKYO
Marunouchi-Mitsui Building
2nd Floor
2-2-2, Marunouchi
Chiyoda-ku
Tokyo 100-0005
Japan
Telephone:
Facsimile:
E-mail:
Website:
+81 (03) 5218 7016
+81 (03) 5218 7020
nobuishiwata@seishin.or.jp
www.seishin.or.jp
Junko Takahashi
Motoko Ebine
Takahiro Mabuchi
Keisuke Umezawa
Kazuhiko Udagawa
Nobuyuki Ishiwata
Hiroshi Nishimura
Kenjiro Nakane
Mika Yoshihara
Shinpei Takasago
Nobuyuki Ishiwata
nobuishiwata@seishin.or.jp
Mika Yoshihara
mika@seishin.or.jp
Mika Yoshihara
mika@seishin.or.jp
JerseyGMT
Moore Stephens
JERSEY
P.O. Box 236
First Island House, Peter Street
St. Helier
Jersey
JE4 8SG
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Clive Barton MBE
Dermot Boylan
David Green
Adrian Moll
and Tax:
106
+44 (0)1534 880088
+44 (0)1534 880099
mail@moorestephens-jersey.com
www.moorestephens-jersey.com
Kathy Gillen
Nick Solt
Phillip Callow
Brona Lambert
Clive Barton MBE
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:
Michael Norem
Clive Barton MBE
+44 (0)1534 723341
+44 (0)1534 769817
mail@msfm-jersey.com
www.msfm-jersey.com
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:
Adrian Moll
Clive Barton MBE
+44 (0)1534 880088
+44 (0)1534 880099
fundadmin@moorestephens-jersey.com
www.msfundadmin.com
Nick Solt
Moore Stephens Risk and Recovery Limited
JERSEY
P O Box 236
First Island House
Peter Street
St. Helier
Jersey, JE4 8SG
Channel Islands
Telephone:
Facsimile:
E-mail:
Website:
Dermot Boylan
Clive Barton MBE
+44 (0)1534 880088
+44 (0)1534 880099
mail@moorestephens-jersey.com
www.moorestephens-jersey.com
David Green
107
JordanGMT+2
Khleif & Co.
AMMAN
Mailing Address
P.O. Box 830430
Amman 11183
Jordan
Qattan Commercial Center
Abdallah Ghosheh St., Bldg. #15
7th Circle
Amman
Jordan
Telephone:
Facsimile:
E-mail:
Website:
+962 (6) 5833240/1/2
+962 (6) 5833230
info@moorestephens-jo.com
www.moorestephens-jo.com
Nadia Stephan
Ramez Mallouk
Services also available in Libya, Palestine and Iraq
KazakhstanGMT+6
Moore Stephens Kazakhstan
ALMATY
702, Business Center MTS
165B Chevchenko Street
Almaty 050009
Kazakhstan
Telephone:
Facsimile:
E-mail:
Website:
Vasily Nikitin
Serik Kozhikenov
International Tax:
108
+7 (727) 266 99 04
+7 (727) 266 99 05
info@allianceaudit.kz
www.allianceaudit.kz
Aidar Aitov
Vasily Nikitin
vasily.nikitin@allianceaudit.kz
Serik Kozhikenov
serik.kozhikenov@allianceaudit.kz
KoreaGMT+9
Samhwa Accounting Corporation
SEOUL
2nd Floor
Hyunjook Bldg
114, Yuksam-Ro
Gangnam-Gu
Seoul
South Korea
Telephone:
Facsimile:
Website:
+82 (2) 539 9111
+82 (2) 539 9115
www.shcpa.co.kr
Dogyun Kim (International Team
Leading Partner)
International Tax:
J
K
Sekwang Lim
cpalim23@naver.com
Choonsung Kim
cskim@samhwacpa.com
KuwaitGMT+3
Moore Stephens AL Saleh & Co.
KUWAIT CITY
1st Floor, AL Mashoura Towers
PO Box 2141
Safat 13022
State of Kuwait
Telephone:
Facsimile:
E-mail:
Website:
+965 22986400
+965 22986411
idris.atcha@moorestephens-kw.com
www.moorestephens-kw.com
Idris Atcha
and Tax:
Idris Atcha
Al Bahar & Co.
KUWAIT CITY
12th Floor Al Mashoura Towers
Al Qibla
PO Box 4090
Safat 13041
State of Kuwait
Telephone:
Facsimile:
E-mail:
Website:
Dr. Hussah Al Bahar
and Tax:
+965 22986401
+965 22986411
www.moorestephens-kw.com
Idris Atcha
Idris Atcha
109
LatviaGMT+3
Moore Stephens (Riga) Limited
RIGA
13, Araishu Street
Riga
LV 1006
Latvia
Telephone:
Facsimile:
E-mail:
Website:
+371 6 7541222
+371 6 7555691
moore-stephens@mailbox.riga.lv
http://riga.moorestephens.com
Viktorija Usovicha
moore-stephens@mailbox.riga.lv
LebanonGMT+2
Moore Stephens Tabbal
BEIRUT
Mailing Address
P. O. Box 11-9750
Riad El Solh
Beirut 1107 2290
Lebanon
Victoria Tower Building
4th Floor
Corniche du Fleuve
Beirut
Lebanon
Telephone:
Facsimile:
E-mail:
Website:
+961 (1) 424 624/424 724/424 824
+961 (1) 424 924
Aziz Tabbal
and Tax:
Michel Dimas
Aziz Tabbal
LiechtensteinGMT+1
LithuaniaGMT+2
UAB Moore Stephens Vilnius
VILNIUS
J. Kubiliaus Str.6
LT-08234
Vilnius
Lithuania
Telephone:
Facsimile:
E-mail:
Website:
+370 (5) 268 59 29
+370 (5) 268 59 30
admin@moorestephens.lt
www.moorestephens.lt
Danguté Pranckéniené
110
Danguté Pranckéniené
danguole@moorestephens.lt
LuxembourgGMT+1
Moore Stephens S.à.r.l.
LUXEMBOURG
16 Allée Marconi
B.P. 260
2012 Luxembourg
Telephone:
Facsimile:
E-mail:
Website:
+352 26 44 03 65
+352 45 31 47
mail@moore-stephens.lu
www.moore-stephens.lu
Luc Braun
Evelyne Guillaume
International Tax:
Jean-Marie Poos
Luc Braun
luc.braun@moore-stephens.lu
Evelyne Guillaume
evelyne.guillaume@moore-stephens.lu
Moore Stephens Audit S.A.R.L.
LUXEMBOURG
L
M
2-4, rue du Château d’Eau
L-3364 Leudelange
Luxembourg
Telephone:
Facsimile:
E-mail:
Website:
+352 26 86 59-1
+352 26 86 59 99
mail@moore-stephens-audit.lu
www.moore-stephens-audit.lu
Horst Schneider
Raphael Loschetter
Martin Miesel
Horst Schneider
horst.schneider@moore-stephens-audit.lu
Macedonia, FYROGMT+1
See Former Yugoslav Republic of Macedonia
MalaysiaGMT+8
Moore Stephens Associates & Co
JOHOR BAHRU
Suite 5.2A, Level 5, Menara
Pelangi
2, Jalan Kuning
Taman Pelangi
80400 Johor Bahru
Malaysia
Telephone:
Facsimile:
E-mail:
Bala Krishnaan Ponniah
+60 (07) 333 8800
+60 (07) 334 6151
msa@msa.com.my
Peter Fong
bala@moorestephens.com.my
111
Malaysia (CONTINUED)GMT+8
Advent MS Tax Consultants Sdn Bhd
KUALA LUMPUR
Unit 3.3A, 3rd Floor, Surian Tower
No.1 Jalan PJU 7/3, Mutiara
Damansara
47810 Petaling Jaya, Selangor
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (03) 7728 1800
+60 (03) 7728 9800
tax@moorestephens.com.my
Ong Chong Chee
Wan Chee Khei
Chow Chee Yen
Joanne Hooi
Wan Chee Khei
ck@moorestephens.com.my
Moore Stephens Associates LLP
KUALA LUMPUR
Unit 3.3A, 3rd Floor, Surian Tower
No 1 Jalan PJU 7/3
Mutiara Damansara
47810 Petaling Jaya
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (03) 7728 1800
+60 (03) 7728 9800
admin@moorestephens.com.my
Peter Fong
Lo Kuan Che
Stephen Wan
Moore Stephens TNT
KUCHING
Level 4, No. 6-8 Dubs Commercial/
Office Centre
Lot 376, Section 54
KTLD, Jalan Petanak
93100 Kuching
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (082) 416 611
+60 (082) 424 060
tntmsaudit@gmail.com
Teo Mia Kin
112
Malaysia (CONTINUED)GMT+8
Moore Stephens
International Financial Offshore Centre
LABUAN
1st Floor, U0510
Lazenda Commercial Centre
Phase II
Jalan Tun Mustapha
87000 FT Labuan
Malaysia
Telephone:
Facsimile:
E-mail:
+60 (087) 480 422
+60 (087) 425 563
Tan Chin Fah
MaltaGMT+1
Moore Stephens
MARSA
46, Timber Wharf
Marsa MRS 1442
Malta
Telephone:
Facsimile:
E-mail:
Website:
+356 21 233 664 / 21 220 354
+356 21 230 445
info@moorestephens.com.mt
http://malta.moorestephens.com
Helen Meli Attard
and Tax:
Helen Meli Attard
hmeliattard@moorestephens.com.mt
MauritiusGMT+4
Moore Stephens
PORT LOUIS
6th Floor
Newton Tower
22, Sir William Newton Street
Port Louis
Republic of Mauritius
Telephone:
Facsimile:
E-mail:
Website:
Arvin Rogbeer
Ravindra Ramphul
and Tax:
+230 211 6535/0021/7484
+230 211 6964
moorestephens@intnet.mu
www.moorestephens.mu
Rubeenna Rogbeer
Dharmraj Busgeeth
Arvin Rogbeer
moorestephens@intnet.mu
113
M
MexicoGMT-6/7
Moore Stephens Oficina México., S. C.
Coordination Office
MEXICO CITY
Providencia 1247
Col. Del Valle
México, D.F., 03100
Mexico.
Telephone:
Facsimile:
E-mail:
Website:
+52 (55) 5575-1094/4000 (ext. 2057)
+52 (55) 5575-1094
moore.stephens.mexico@delbarrioycia.com
http://mexico.moorestephens.com/Home.
aspx
Coordinator:
María Esther Zapata
Javier De Los Santos y Cía., S.C
CIUDAD VICTORIA
Lauro Aguirre Nte. 214
Centro
Cd. Victoria
Tamps.
87000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (834) 318-5816
+52 (834) 318-5817
jsantos@jsc.com.mx
www.jsc.com.mx
Javier De los Santos Fraga
Javier De los Santos 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
Carretera Monterrey Reynosa
No. 210C
Locales 2, 3, 5 y 6 Planta Baja
Edificio “A”
Fracc. Portal de San Miguel
Reynosa, Tam.
88730
Mexico
Telephone:
E-mail:
+52 (899) 930-1600
jsantos@jsc.com.mx
jsantos@jsc.com.mx
114
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
Alejandro Camarena Berra
and Tax:
Gabriela Llanes Delgado
Héctor Brambila Espinosa
hbe@prodigy.net.mx
Alberto Tapia Contadores Públicos, S.C.
GUADALAJARA
Av. Américas 1320
Fracc. Altamira
Zapopan
Jal. 45160
Mexico
Telephone:
Facsimile:
E-mail:
Website:
M
+52 (33) 3656-2211
+52 (33) 3656-3366
albertotapiar@albertotapia.com.mx
http://www.albertotapia.com.mx/web.swf
Alberto Tapia Venegas
Héctor Eguiarte Martinez
International Tax:
Alberto Tapia Reynoso
Alberto Tapia Venegas
albertotapiav@albertotapia.com.mx
Alberto Tapia Reynoso
albertotapiar@albertotapia.com.mx
Sotomayor Elías, S.C.
HERMOSILLO
Blvd. Navarrete 76-1
Col. Valle Escondido
Hermosillo
Son., 83207
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (662) 108-2740
+52 (662) 108-2744
sesc@sotomayorelias.com.mx
www.sotomayorelias.com.mx
Rodrigo Sotomayor Elías
Rodrigo Sotomayor González
Jorge Francisco Navarro Rosales
Rodrigo Sotomayor González
rsotomayor@sotomayorelias.com.mx
115
Moore Stephens Corposer/SIA Contadores Públicos
LEÓN
Paseo de los Faisanes 116-A
Col. San Isidro
León. Guanajuato
C.P. 37537
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (477) 771 4994
+52 (477) 771 4994 ext.113
corposer@prodigy.net.mx
http://corposer.moorestephens.com
Guillermo Morales Ruiz Esparza
Ernesto Morales Ruiz Esparza
Magdalena Hernandez Valdez
Guillermo Morales Hernández
guillermo.morales.hdez@corposer.com.mx
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:
Álvaro Peón de Regil
Roberto Vega Carrillo
and Tax:
116
+52 (999) 927-2422/2656/9660
+52 (999) 927-4449
info@peonderegilvega.com
www.peonderegilvega.com
Daniel Oscar Echeverría Arceo
Roberto Vega Carrillo
rvega@peonderegilvega.com
Moore Stephens De Anda, Torres, Gallardo y Cía., S.C. de R.L.
de C.V.
MEXICO CITY
Bosque de Duraznos Núm 61
Piso 9
Col. Bosques de las Lomas
Mexico
D.F. 11700
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (55) 5245-1005 / (55) 5245-1169
+52 (55) 5245-1327
jadeat@msdat.com.mx
www.msdat.com.mx
José De Anda Sánchez
José Antonio De Anda Turati
Omar Torres Pérez
Roberto Gallardo López
jdeanda@msdat.com.mx
Rodrigo Esquivel Amezquita
resquivel@msdat.com.mx
M
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
Miguel Vázquez y Vázquez
Heliodoro Arzate Figueroa
Armando Del Barrio Alba
webmaster@delbarrioycia.com
117
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
Miguel Ángel Orozco Medina CPA Juan Gerardo Martínez Santillán
Pedro Flores Carrillo
Eduardo Pérez Armienta
Noel Huerta Hernández
Víctor Manuel Rodriguez Arias
Martín Felipe Domínguez Pulido
Eduardo A. Dyer Ortega
International Tax:
Miguel Ángel Orozco Medina CPA
mangelorozco@oma.com.mx
Eduardo Pérez Armienta
eperez@oma.com.mx
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
Nayarit 956-C
Col. República Ote.
Saltillo
Coah., 25280
Mexico
Telephone:
Facsimile:
E-mail:
+52 (844) 416-2990
+52 (844) 416-2031
jacsaltillo@prodigy.net.mx
Mario Eloy Gutiérrez Castillo
(Partner in Charge)
118
PIEDRAS NEGRAS
Juárez 113 Ote.
Zona Centro
Piedras Negras
Coah., 26000
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (878) 782-5090/3312
+52 (878) 782-4100
05jacr@prodigy.net.mx
http://www.jacr.com.mx/
Sergio Montes Cárdenas (Partner
in Charge)
Gabriel Montiel, Olmedo y Cía., S.C.
PUEBLA
39 Poniente No. 3515 5° Piso
Edificio El Triángulo
Colonia Las Ánimas
C.P. 72000 Puebla, Pue.
Mexico
Telephone:
Facsimile:
E-mail:
Website:
+52 (222) 237-8544
+52 (222) 868-5988
gabrielmontielm@yahoo.com.mx
www.ms-gmo.mx
Gabriel Montiel Morales
(Managing Partner)
Genaro Vergara Ruíz
and Tax:
M
Azucena Montiel Morales
Javier Montiel Morales
Gabriel Montiel Morales
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
Javier Guerrero Marín
javier@guerrerosanchez.com.mx
119
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
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)
MonacoGMT+1
Moore Stephens Services S.A.M.
MONTE CARLO
L’Estoril
Bloc C
31, Avenue Princesse Grace
Monte Carlo
MC98000
Monaco
Telephone:
Facsimile:
E-mail:
Website:
Patricia Osborne
and Tax:
120
+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
MoroccoGMT
Moore Stephens Bernossi
TANGIER
Residence “Paradise A”
4 Rue Abdellah Habti
90 000 Tangier
Morocco
Telephone:
Facsimile:
E-mail:
Website:
+212 (5) 39 32 32 18
+212 (5) 39 32 33 23
bernossi@msbernossi.ma
www.msbernossi.ma
Abdellatif Bernossi
Karim Benchoubane
and Tax:
Kouds Bernossi
Yassine El Alami
Abdellatif Bernossi
Moore Stephens Casablanca
CASABLANCA
34, Rue d’Azilal
Casablanca
Morocco
Telephone:
Facsimile:
E-mail:
M
N
+212 (5) 22 30 09 80
+212 (5) 22 30 72 89
tcherradi@menara.ma
Tajeddine Cherradi
Tajeddine Cherradi
tcherradi@menara.ma
NetherlandsGMT+1
Moore Stephens MSN B.V.
Registeraccountants and Taxlawyers
AMSTERDAM - AIRPORT
Breguetlaan 36
1438 BC Oude Meer (Schiphol)
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (20) 6533666
+31 (20) 6533555
e.vanravenswoud@moorestephens.nl
www.moorestephens.nl
Edwin P.H. van Ravenswoud
International Tax:
Mailing Address
P.O. Box 75127
1117 ZR Schiphol
The Netherlands
Robert C.W. van Loo LL.M.
r.vanloo@moorestephens.nl
121
Netherlands (CONTINUED)GMT+1
Part of EDO Registeraccountants en Belastingadviseurs
AMSTERDAM - CITY
Mailing Address
P.O. Box 75727
1070 AS Amsterdam
The Netherlands
De Lairessestraat 180
1075 HM Amsterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (20) 6584680
+31 (20) 6533555
International Tax:
Registeraccountants and Taxlawyers
MIJDRECHT - AMSTERDAM AREA
Communicatieweg 3
3641 SG Mijdrecht
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 (297) 519400
+31 (297) 519444
j.vanschie@moorestephens.nl
International Tax:
Jan Th. M. van Schie RA
Jan Th. M. van Schie RA
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
William de Wijs
williamdewijs@wvdb.nl
Paul de Bie
pauldebie@wvdb.nl
Mark Geerets
markgeerets@wvdb.nl
International Tax:
International Tax:
122
ROSMALEN / DEN BOSCH
Burgemeester Burgerslaan 42
5245 NH Rosmalen
The Netherlands
Telephone:
Facsimile:
Website:
+31 (73) 5287777
+31 (73) 5287788
www.wvdb.nl
William de Wijs
Paul de Bie
pauldebie@wvdb.nl
Mark Geerets
markgeerets@wvdb.nl
International Tax:
International Tax:
Mailing Address
P.O. Box 402
5240 WB Rosmalen
The Netherlands
TILBURG
Saal van Zwanenbergweg 3
5026 RM Tilburg
The Netherlands
Telephone:
Facsimile:
Website:
+31 (13) 58009595
+31 (13) 58009596
www.wvdb.nl
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
123
N
Moore Stephens Rotterdam B.V.
Part of DRV Accountants & Adviseurs
ROTTERDAM
Mailing Address
P.O. Box 8541
3009 AN Rotterdam
The Netherlands
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
Michael Bick
Richard den Bouw
Otwin van Drunen
Cor Hogendoorn
Aad Van Kempen
Gerben Maarleveld
Marco du Pré
Marco Prins
International Tax:
+31 (10) 421 1589
+31 (10) 421 0350
info@moorestephensrotterdam.nl
www.moorestephensrotterdam.nl
Adri Robijn
Henk Treure
Ad Verdoorn
Loek Vergeer
Peter Van Vuren
Martin Witt
Dr.iur. Manfred Zurhorst (Partner/
Chairman)
Richard den Bouw
r.den.bouw@moorestephensrotterdam.nl
Gerben Maarleveld
g.maarleveld@moorestephensrotterdam.nl
Other offices in this region: Hellevoetsluis, Oud-Beijerland and
Sliedrecht
BREDA - SOUTH WEST AREA
Cosunpark 20
4814 ND Breda
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
Frank van den Broek
Marc van Can
Johan Clarijs
International Tax:
Mailing Address
P.O. Box 5678
4801 EB Breda
The Netherlands
+31 (76) 5233033
+31 (76) 5233030
Peter de Koning
Lorenz van der Vliet
Jan van Zon
Richard den Bouw (Rotterdam)
Frank van den Broek (Breda)
f.v.d.broek@moorestephensrotterdam.nl
Other offices in this region: Bergen op Zoom and Roosendaal
124
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:
+31 (113) 200 900
+31 (113) 221 941
Hans Vermeule
Anja Zandee-Dingemanse
Dr.iur. Manfred Zurhorst
David van de Plasse
Jan Gijsel
Marc Heijens
Marco Utermark
International Tax:
Richard den Bouw (Rotterdam)
Dr.iur. Manfred Zurhorst (Goes)
m.zurhorst@moorestephensrotterdam.nl
N
Other offices in this region: Middleburg, Terneuzen and Zierikzee
DRV Corporate Finance B.V.
ROTTERDAM
Hoofdweg 52
3067 GH Rotterdam
The Netherlands
Telephone:
Facsimile:
E-mail:
Website:
+31 10 251 8087
+31 10 421 0350
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 MTH B.V.
ALMERE - AMSTERDAM AREA
Mailing Address
P.O. Box 7113
1008 BC
Amsterdam
Spoordreef 25-27
1315 GK Almere
The Netherlands
Telephone:
Facsimile:
Website:
Aswin Frenay
Holger Buch RA
International Tax:
+31 320 232 435
+31 320 221 808
www.mth.nl/nl/international
Otto Brands
Holger Buch RA
h.buch@mth.nl
Ronald van den Brink
r.vanden.brink@mth.nl
125
AMERSFOORT / HOEVELAKEN - CENTRAL AREA
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
P.O. Box 651
3800 AR Amersfoort
The Netherlands
Telephone:
Facsimile:
Website:
+31 33 258 0330
+31 33 258 0833
Carel van Eijs
AMSTERDAM
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
World Trande Center Amsterdam
Tower A, 10th floor
Strawinskylaan 1001
1077 XX Amsterdam
The Netherlands
Telephone:
Website:
+31 20 331 4158
Holger Buch RA
h.buch@mth.nl
r.vanden.brink@mth.nl
Offices in Almere, Amsterdam, Amersfoort/Hoevelaken, Assen, Baarn,
Barneveld, Bussum, Emmeloord, Heerde, Hilversum, Lelystad, Meppel,
Putten, Steenwijk, Veenendaal and Zeist.
BUSSUM - AMSTERDAM AREA
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
Bussummergrindweg 1
1406 NZ Bussum
The Netherlands
Telephone:
Facsimile:
Website:
+31 35 69 14 676
+31 35 69 35 996
Sjoerd Riedstra
Eduard van den Bout
MEPPEL - NORTHERN AREA
Blankensteijn 260
7943 PG Meppel
The Netherlands
Telephone:
Facsimile:
Website:
Peter E. Houtkamp
126
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
+31 522 232 435
+31 522 262 606
Olaf ten Hoopen
Meeuwsen Ten Hoopen Corporate Finance B.V.
BAARN
Mailing Address
P.O. Box 71113
1008 BC
Amsterdam
Lt Gen van Heutszlaan 10
3743 JN Baarn
The Netherlands.
Telephone:
Facsimile:
Website:
+31 35 526 2264
+31 35 524 0949
Erik-Jan Hennis
Erik-Jan Hennis
ej.hennis@mth.nl
New ZealandGMT+12
Moore Stephens Markhams Auckland
AUCKLAND
Mailing Address
PO Box 2194
Auckland 1140
New Zealand
Level 10, 203 Queen Street
Auckland 1010
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Atul Mehta
Sam Bassett
Craig Hemphill
Kiran Bhikha
Dennis Munn
International Tax:
+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
atul.mehta@markhams.co.nz
Sam Bassett
sam.bassett@markhams.co.nz
127
N
New Zealand (CONTINUED)GMT+12
Moore Stephens Markhams Christchurch Limited
CHRISTCHURCH
Mailing Address
PO Box 13 104
Christchurch 8141
New Zealand
335 Lincoln Road
Addington
Christchurch 8024
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (3) 379 6710
+64 (3) 379 6754
chch@markhams.co.nz
www.markhams.co.nz
Paul Rickerby (Managing Director) Andrew Brady
Belinda Canton
Graeme Rhodes
Richard Ineson
International Tax:
Paul Rickerby
Belinda Canton
belinda.canton@markhams.co.nz
Markhams Clarke Craw Limited
DUNEDIN
Mailing Address
PO Box 919
Dunedin 9054
New Zealand
2 Clark Street
Dunedin 9016
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (3) 477 0032
+64 (3) 477 0098
clarkecraw@markhams.co.nz
www.markhams.co.nz
David Russell
Barry O’Donnell
Gavin Craw (Consultant)
Denise Gow
International Tax:
128
Daniel Piebenga
Barry Clarke (Consultant)
Mark Dalloway (Associate)
Paula McKay (Associate)
Daniel Piebenga
daniel.piebenga@markhams.co.nz
David Russell
david.russell@markhams.co.nz
Moore Stephens Markhams Hawkes Bay Limited
HASTINGS
Mailing Address
PO Box 40
Hastings 4156
Hawkes Bay
New Zealand
405n King Street
Hastings 4122
Hawkes Bay
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Dan Druzianic
Gwen Rurawhe
International Tax:
+64 6 873 0355
+64 6 876 0478
hb@markhams.co.nz
www.markhams.co.nz
Hamish Pringle
Barry Rosenberg
Dan Druzianic
dan.druzianic@markhams.co.nz
Gwen Rurawhe
gwen.rurawhe@markhams.co.nz
Moore Stephens Hawkes Bay Audit
HAWKES BAY
Mailing Address
PO Box 40
Hastings 4156
New Zealand
405 King Street North
Hastings 4122
Hawkes Bay
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Peter Smith
+64 (6) 878 2549
+64 (6) 876 0478
audit@hbaudit.co.nz
www.hbaudit.co.nz
Miecio Czudaj
Peter Smith
peter.smith@mmda.co.nz
Moore Stephens Markhams Wairarapa Limited
MASTERTON
Mailing Address
PO Box 190
Masterton 5840
Wairarapa
New Zealand
40 Perry Street
Masterton 5810
Wairarapa
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
Sharon Parker
Alistair McLennan
and Tax:
+64 (6) 377 4139
+64 (6) 378 8260
mstn@markhams.co.nz
www.markhams.co.nz
Mike Flower
Alistair McLennan
alistair.mclennan@markhams.co.nz
129
N
Moore Stephens Markhams Wanganui
WANGANUI
Mailing Address
PO Box 4088
Wanganui 4541
New Zealand
249 Wicksteed Street
Wanganui 4500
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (6) 349 0888
+64 (6) 349 0879
wg@markhams.co.nz
www.markhams.co.nz
Jeff Whitlock
Nicola Gibbons
and Tax:
James Bowen
Jeff Whitlock
jeff.whitlock@markhams.co.nz
Moore Stephens Markhams Wellington Ltd.
WELLINGTON
Mailing Address
PO Box 2399
Wellington 6140
New Zealand
Level 11, Sovereign House
34-42 Manners Street
Wellington 6011
New Zealand
Telephone:
Facsimile:
E-mail:
Website:
+64 (4) 472 4815
+64 (4) 473 7011
wgtn@markhams.co.nz
www.markhams.co.nz
Bruce Stormer
and Tax:
Peter Smith
Bruce Stormer
bruce.stormer@markhams.co.nz
Moore Stephens Wellington Audit
WELLINGTON
Mailing Address
PO Box 24324,
Manners Street
Wellington 6142
New Zealand
Level 11, Sovereign House
34-42 Manners Street
Wellington 6011
New Zealand
Telephone:
Facsimile:
E-mail:
Peter Smith
130
+64 (4) 910 1093
+64 (4) 473 7011
audit@mmda.co.nz
Miecio Czudaj
Peter Smith
peter.smith@mmda.co.nz
NicaraguaGMT-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
Noel Cruz
Denis Contreras
Mayela Cruz - d’Argencé
Noel Cruz
fncruzp@ibw.com.ni
Mayela Cruz - d’Argencé
mayela.cruz.gonzalez@gmail.com
NigeriaGMT+1
N
NorwayGMT+1
Moore Stephens Norway DA
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
info@moorestephens.no
www.moorestephens.no
and Tax:
Bjørn M. Naustheller
bmn@moorestephens.no
Moore Stephens Consulting AS
OSLO
Tullins gate 2
0166 Oslo
Norway
Telephone:
Facsimile:
E-mail:
Website:
+47 22 98 15 40
+47 22 98 15 41
info@moorestephens.no
Lill Ann Monge
lam@proferorevisjon.no
131
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
and Tax:
Jan Gudevold
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
Torhild Søberg
Lill Ann Monge
OmanGMT+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:
Website:
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:
132
John Adcock
PakistanGMT+5
Shekha & Mufti
KARACHI
253-C
P.E.C.H.S, Block 6
Off Shahrah-e-Faisal
Karachi
Pakistan
Telephone:
Facsimile:
E-mail:
Website:
+92 21 34392484/34392485/34386730
+92 21 34544766
info@shekhamufti.com
www.shekhamufti.com
Jawwad Shekha
Adnan Mufti
International Tax:
Zafar Ahmad
Jawwad Shekha
jawwad.shekha@shekhamufti.com
Zafar Ahmad
zafar.ahmad@shekhamufti.com
Shekha & Mufti
LAHORE
N
O
P
Office No. 4, 3rd Floor
Rehman Plaza
Queens Road, Off The Mall
Lahore
Pakistan
Telephone:
Facsimile:
E-mail:
Website:
Jawwad Shekha
Adnan Mufti
International Tax:
+92 42 3 6298231/6398232
+92 42 3 6298234
info.lhr@shekhamufti.com
www.shekhamufti.com
Zafar Ahmad
Jawwad Shekha
Zafar Ahmad
Moore Stephens IFI (Private) Limited
ISLAMABAD
Tim Woodward
Paul Stockton
133
Papua New GuineaGMT+10
Moore Stephens IFI Limited
PORT MORESBY
Tim Woodward
Paul Stockton
ParaguayGMT-4
Moore Stephens - Ayca Auditores Y Consultores
ASUNCION
Ntra. Sra. De la Asuncion 865
Asuncion
Paraguay
Telephone:
Facsimile:
E-mail:
Website:
+595 (21) 492 252/3
+595 (21) 448 565
ayca@ayca.com.py
www.ayca.com.py
Manuel Stark Robledo
Fernando José Estigarribia
Lezcano
Manuel Stark Robledo
mstark@ayca.com.py
Fernando José Estigarribia Lezcano
festigarribia@ayca.com.py
PeruGMT-5
Vizcarra Y Asociados Sociedad Civil
LIMA
Avenida El Polo 670 - Torre C
Oficina 602
Centro Empresarial El Polo 11
Santiago de Surco
Lima 33
Peru
Telephone:
Facsimile:
E-mail:
Website:
Jaime Vizcarra Moscoso
Manuel Vértiz Vergara
134
+51 (1) 208 1720
+51 (1) 208 1731
vcrvizcarra@moorestephensperu.com
www.moorestephensperu.com
Guillermo Colchado Rodriguez
Justo Ernesto Manrique Aragón
CPA
Jaime Vizcarra Moscoso
jvizcarra@moorestephensperu.com
Justo Ernesto Manrique Aragón CPA
jmanrique@moorestephensperu.com
PhilippinesGMT+8
Mendoza Querido & Co.
MAKATI CITY
19th Floor, Salcedo Towers
169 H.V. dela Costa Street
Salcedo Village
Makati City
1200 Philippines
Telephone:
Facsimile:
E-mail:
Website:
+63 (2) 887-1888
+63 (2) 887-1264
mail@mqc.com.ph
www.mqc.com.ph
Emmanuel Y. Mendoza
International Tax:
Richard S. Querido
Emmanuel Y. Mendoza
eymendoza@mqc.com.ph
Richard S. Querido
rsquerido@mqc.com.ph
PolandGMT+1
Moore Stephens Polska Sp. z o.o.
National Umbrella
WARSAW
ul. Sienna 82
00-815 Warsaw
Poland
Website:
P
www.moorestephens.pl
Iga Kwaśny
i.kwasny@msca.pl
Rafał Siarkiewicz
r.siarkiewicz@msca.pl
Maciej Trzemżalski
m.trzemzalski@moorestephens.gda.pl
Gdańsk
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:
Maciej Trzemżalski
International Tax:
+48 58 300 98 00
+48 58 300 98 04
sekretariat@moorestephens.gda.pl
www.moorestephens.gda.pl
Jakub Walczak
Maciej Trzemżalski
Jakub Walczak
j.walczak@moorestephens.gda.pl
135
Poland (CONTINUED)GMT+1
Moore Stephens Central Audit Sp. z o. o.
WARSAW
Ul. Sienna 82
00-815 Warsaw
Poland
Telephone:
Facsimile:
E-mail:
Website:
+48 (22) 652 21 83/586 57 00
+48 (22) 323 65 50
biuro@msca.pl
www.msca.pl
Janusz Białecki
Iga Kwaśny
and Tax:
Rafał Siarkiewicz
Iga Kwaśny
i.kwasny@msca.pl
PortugalGMT
Moore Stephens & Associados SROC SA
LISBON
Head Office
Avenida Miguel Bombarda
N° 36-6° A/B
1050-165 Lisbon
Portugal
Telephone:
Facsimile:
E-mail:
Website:
+351 (21) 847 1933/1934
+351 (21) 847 1932
moore.stephens@moorestephens.pt
www.moorestephens.pt
António Monteiro
Pedro Monteiro
International Tax:
Teresa Henriques
Patricia Monteiro
António Monteiro
antonio.monteiro@moorestephens.pt
Isabel Guerreiro
isabel.guerreiro@moorestephens.pt
OPORTO
Rua João de Deus N° 6-6°
4100-456 Porto
Portugal
Telephone:
Facsimile:
E-mail:
Website:
António Soares
+351 (22) 600 72 84
+351 (22) 600 72 85
moorestephens@netcabo.pt
Fernando Rente
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
136
Portugal (CONTINUED)GMT
FUNCHAL
Rue Ivens, 3B
Edifício D. Mécia 3°P
9000-046 Funchal
Madeira
Portugal
Telephone:
Facsimile:
E-mail:
Website:
+351 (291) 206320
+351 (291) 206329
geral@msfunchal.pt
Antonio Salvador Abreu
(NOTE: Please send copies of all correspondence with this office to
Head Office in Lisbon.)
QatarGMT+3
Access W.L.L.
DOHA
P.O. Box 17085
C. Ring Road Al Fereej Building
2nd, floor
(Bldg no. 162, Zone no. 26
Street no. 230)
Doha
The State of Qatar
Telephone:
Facsimile:
E-mail:
Website:
P
Q
+974 (444) 36156/36105
+974 (442) 79617
hassib.kay@moorestephens-qa.com
www.moorestephens-qa.com
Sami Zaitoon (Managing Partner) Hassib M. Kay (Executive Partner)
Hassib M. Kay
Fathi Abu Farah & Partners
DOHA
P.O. Box 17085
C. Ring Road Al Fereej Building,
2nd, floor
(Bldg no. 162, Zone no. 26, Street
no. 230)
Doha
The State of Qatar
Telephone:
Facsimile:
E-mail:
Website:
+974 (444) 36156/36105
+974 (442) 79617
fathi.abufarah@moorestephens-qa.com
www.moorestephens-qa.com
Fathi Abu Farah
Hassib M. Kay
137
RomaniaGMT+2
Audit One SRL
BUCHAREST
Unirii Splai, No. 12, Building B6
Entrance 2B, 2nd Floor
Apartment 54
District 4
Bucharest
Romania
Telephone:
Facsimile:
E-mail:
Website:
+40 (0)21 319 62 98
+40 (0)21 319 62 90
office@auditone.ro
www.auditone.ro
Ana Dinca
International Tax:
Ana Dinca
ana.dinca@auditone.ro
Laura Stoica
laura.stoica@auditone.ro
Russian FederationGMT+2/12
OOO Moore Stephens
Moore Stephens Moscow Limited
MOSCOW
Building 2, 40/12, Nizhnaya
Krasnoselskaya Street
Moscow 105066
Russian Federation
Telephone:
E-mail:
Website:
Marina Gorbunova
Alexander Martinovich
Irina Gulevskaya
International Tax:
+7 (495) 589 34 98
moscow@moorestephens.ru
www.moorestephens.ru
Tatiana Struk
Andrey Dodon
Cristina Iftodii
Elena Tikhnenko
elena.tikhnenko@moorestephens.com
Marina Gorbunova
marina.gorbunova@moorestephens.ru
(See also Moore Stephens CIS Limited in London, UK)
138
Russian Federation (CONTINUED)GMT+2/12
NP Consult
MOSCOW
65, Starokaluzhskoe shosse
Moscow 117630
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (495) 221 7379
+7 (495) 221 7379
npg@npg.ru
www.npg.ru
Ilya O. Livkin
Svetlana A. Pivovarova
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
R
Lidia Zhdanova
Lidia Zhdanova
lida.zhdanova@moorestephens.ru
OOO Moore Stephens
Moore Stephens St. Petersburg Limited
ST. PETERSBURG
Office 607/1, 6th Floor
“Renaissance Hall” Business
Centre
Vladimirskiy Prospekt
23
St. Petersburg 191002
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
Natalia Reshetina
Gavin Stoddart (London, UK)
gavin.stoddart@moorestephens.com
139
Russian Federation (CONTINUED)GMT+2/12
OOO Moore Stephens
Moore Stephens Sakhalin Limited
SAKHALIN
119A Prospect Mira, Office 40
Yuzhno-Sakhalinsk 693007
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
+7 (4242) 225441
+7 (4242) 225442
sakhalin@moorestephens.ru
Irina Gulevskaya
Maria Galiulina
Irina Gulevskaya
irina.gulevskaya@moorestephens.ru
OOO Moore Stephens
Moore Stephens Vladivostok Limited
VLADIVOSTOK
18a Verkhneportovaya St.
Vladivostok 690003
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Tatiana Pavlova
Nadezhda Naumchik
+7 (423) 2 414 554
+7 (423) 2 414 554
office@moorestephens.vl.ru
Maria Volkova
Tatiana Pavlova
tatiana.pavlova@moorestephens.vl.ru
Nadezhda Naumchik
nadezhda.naumchik@moorestephens.vl.ru
140
Saudi ArabiaGMT+3
El Sayed El Ayouty & Co.
JEDDAH
Building No. 58
Al-Watan Al Arabi St.
Al-Hamra’A Dist./1 N14 W8
P.O. Box 780
Jeddah 21421
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (12)
6693478/6605909/6658711/6654041
+966 (12) 6602432
jeddah@elayouty.com
www.elayouty.com
Abdullah Balamesh
International Tax:
International Tax:
Mailing Address
P.O. Box 780
Jeddah 21421
Saudi Arabia
Naveed Aamir (Manager)
Abdullah Balamesh
abalamesh@elayouty.com
Fazal Junaidi
fjunaidi@elayouty.com
Abdul Rahman Yaqoub Massawa
amassawa@elayouty.com
Saeed El Hirikah
s.elhirikah@elayouty.com
RIYADH
R
S
Office No. 7,
2nd Floor
Eqarat El Khaleej Tower
Dabab Street
Riyadh
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (11) 408 1801/408 1811
+966 (11) 408 1836
riyadh@elayouty.com
www.elayouty.com
Abdullah Balamesh
International Tax:
International Tax:
Ahmed Eissa
aeissa@elayouty.com
Naveed Aamir
naveed.aamir@elayouty.com
Saeed El Hirikah
141
Saudi Arabia (CONTINUED)GMT+3
AL-KHOBAR
Contact Via Jeddah Office
Building No. 58 Al-Watan Al
Arabi St.
Al Hamra’A Dist./1 N14 W8
P.O. Box 780
Jeddah 21421
Saudi Arabia
Telephone:
Facsimile:
E-mail:
Website:
+966 (2) 669 3478/665 8711
+966 (2) 660 2432
alkhobar@elayouty.com
www.elayouty.com
Fazal Junaidi
fjunaidi@elayouty.com
Saeed El Hirikah
International Tax:
International Tax:
Contact to be made via El Sayed El Ayouty & Co. in Jeddah
SenegalGMT
Moore Stephens IFI Sarl Senegal
DAKAR
Tim Woodward
Paul Stockton
work. Contact Tim Woodward - tim.woodward@moorestephens.com
orPaul Stockton - paul.stockton@moorestephens.com in London, UK
142
SerbiaGMT+1
Moore Stephens Revizija I Računovodstvo D.O.O.
BELGRADE
Studentski Trg 4th , 5th and 6th
floor
11000 Belgrade
Serbia
Telephone:
Facsimile:
E-mail:
Website:
+381 (11) 3283 440 / 3281 194 / 2181 112
+381 (11) 2181 072
office@revizija.co.rs
www.revizija.co.rs
Bogoljub Aleksic
Jelena Beljkas
beljkas@revizija.co.rs
Offices also in Novi Sad, Nis and Zrenjanin
SeychellesGMT+4
Pool & Patel
VICTORIA
Maison La Rosiere
P.O. Box 117
Victoria
Mahe
Seychelles
Telephone:
Facsimile:
E-mail:
Bernard Pool
Suketu Patel
International Tax:
+248 323201
+248 323518
pnp@seychelles.net
S
Gemma Roberts
Suketu Patel
spatel@pnp.sc
Bernard Pool
bpool@pnp.sc
143
SingaporeGMT+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
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
SlovakiaGMT+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
144
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
martin.kino@bdrbb.sk
ludmila.kinova@bdrbb.sk
South AfricaGMT+2
Moore Stephens South Africa (Pty) Ltd.
CAPE TOWN
Mailing Address
P.O. Box 1955
Cape Town, 8000
South Africa
42 Silwood Road
Rondebosch
Cape Town, 7700
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)21 685 0088
+27 (0)86 402 9808
margie@za-ms.co.za
www.moorestephens.co.za
Charles Reid
creid@dbn.moorestephens.co.za
S
Chairman, Durban
Margie Alt
Liaison for Africa; Africa Desk for China
margiea@za-ms.co.za
T: +27 21 685 0088
Jeff Blackbeard
Africa Strategy Advisor, Durban
jblackbeard@dbn.moorestephens.co.za
T: +27 31 332 8622
145
South Africa (CONTINUED)GMT+2
Moore Stephens BKV INC.
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:
Chris Bush
Dale Kohlberg
Andrew Pitt
Lindie McMaster
Adéle Smit
+27 (0)21 525 8600
+27 (0)21 525 8601
postmaster@moorestephens.co.za
Johan Vermeulen
Grant Ward
Ferdinand Hoffman
Alan Billson
Andrew Pitt
andrewp@ctn.moorestephens.co.za
Grant Ward
grantw@ctn.moorestephens.co.za
Dale Kohlberg
dalek@ctn.moorestephens.co.za
Moore Stephens Forensic Services
CAPE TOWN
The Gateway
3rd Floor
Century Way
Century City 7441
Cape Town
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Gillian Bolton
146
+27 (0)21 525 8600
+27 (0)21 525 8601
gillianb@ctn.moorestephens.co.za
Preeya Ramjee
Gillian Bolton
Moore Stephens CJL
DURBAN
Mailing Address
P.O. Box 11800
Marine Parade, 4056
South Africa
5th Floor
The Spinnaker
Albert Terrace
Durban, 4001
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0) 31 332 8622
+27 (0) 31 332 1828
cjl@dbn.moorestephens.co.za
Jochen Faber
Devek Harryparsad
Craig Wardell
Janine Bamber
Charles Reid
Rod Templar
Tarryn Lyn Wright
Dudley Belling
Hans Hillermann
International Tax:
Charles Reid
Janine Bamber
jbamber@dbn.moorestephens.co.za
Moore Stephens PDB INC.
EAST LONDON
Mailing Address
PO Box 13413
Vincent 5217
East London
South Africa
7 PDB House
12 Sansom Road
Vincent 5247
East London
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)43 726 3344
+27 (0)43 726 3709
info@el.moorestephens.co.za
Johan Pretorius
and Tax:
S
Sheldon Ross Barry
Johan Pretorius
johan@el.moorestephens.co.za
Moore Stephens FRRS Inc
EAST RAND
Moore Stephens House
18 Lakeview Crescent
Kleinfontein Lake Office Park
Benoni 1501
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Leonard Roberts
Ettiene Rossouw
and Tax:
Mailing Address
PO Box 663
Benoni 1500
South Africa
+27 11 421 8374
+27 11 421 5777
info@frrs.moorestephens.co.za
Anton Ferreira
Bernadine Lombard
Leonard Roberts
leonardr@frrs.moorestephens.co.za
147
Moore Stephens MO
GEORGE
Mailing Address
PO Box 1195
George, 6530
South Africa
2nd Floor, Church Corner
Corner of Courtenay & Kerk Street
George, 6529
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Naas Meyer
Piet Otto
Naas Meyer
Andriëtte Badenhorst
+27 (0)44 802 0000
+27 (0)44 802 0100/0101
infogeorge@za-ms.co.za
Fanus Truter
Heinie de Jager
Kobus Wolmarans
Piet Otto
potto@grg.moorestephens.co.za
Moore Stephens WK Incorporated
HUMANSDORP
Mailing Address
P.O. Box 271
Humansdorp 6300
South Africa
54 Voortrekker Road
Humansdorp 6300
South Africa
Telephone:
Facsimile:
E-mail:
Website:
George Melville
Jo Viviers
International Tax:
+27 (0) 42 295 1107
+27 (0) 42 291 0031
wk@hd.moorestephens.co.za
Johannes Barnard
Jeandré van Zyl
Jo Viviers
jviviers@hd.moorestephens.co.za
George Melville
gmelville@hd.moorestephens.co.za
JEFFREYS BAY
15 Oosterland Street
Jeffreys Bay 6330
South Africa
Telephone:
Facsimile:
E-mail:
Website:
George Melville
Jo Viviers
International Tax:
148
Mailing Address
PO Box 1635
Jeffreys Bay 6330
South Africa
+27 (0) 42 293 4010
+27 (0) 42 293 4022
msjfb@hd.moorestephens.co.za
Jeandré van Zyl
Johannes Barnard
Jo Viviers
George Melville
gmelville@hd.moorestephens.co.za
Moore Stephens MWM Inc.
JOHANNESBURG
Mailing Address
P.O. Box 3094
Houghton 2041
South Africa
50 Oxford Road
Parktown
Johannesburg 2193
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Olivier Barbeau
+27 (0) 11 544 0700
+27 (0) 86 567 4135
mail@jhb.moorestephens.co.za
Candice Whitefield
Olivier Barbeau
oab@jhb.moorestephens.co.za
Moore Stephens B&W
KIMBERLEY
Mailing Address
P.O. Box 110598
Hadison Park
8306
South Africa
5 Rush Street
Albertynshof
Kimberley, 8301
South Africa
Telephone:
Facsimile:
E-mail:
Adolf Prinsloo
Andrew Bennie
Merwyn Ferreira
Wilna de Villiers
+27 (053) 831 1699
+27 (086) 605 1168
info@nc.moorestephens.co.za
Sindy Pretorius
Johan Pretorius
Servaas Verster
Victor Visser
S
Adolf Prinsloo
adolfp@pta.moorestephens.co.za
Moore Stephens B&W
LICHTENBURG
Mailing Address
P.O. Box 2773
Lichtenburg, 2740
South Africa
Office 3,
71 Church Street
Lichtenburg, 2740
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Merwyn Ferreira
Adolf Prinsloo
Andrew Bennie
Wilna de Villiers
+27 (0) 18 632 1772
+27 (0) 86 605 7063
info@nw.moorestephens.co.za
http://southafrica.moorestephens.com/
Lichtenburg.aspx
Sindy Pretorius
Johan Pretorius
Servaas Verster
Victor Visser
Merwyn Ferreira
merwynf@nw.moorestephens.co.za
149
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
Johan Riekert
International Tax:
+27 (0) 33 347 0220
+27 (0) 33 347 0223
info@pmb.moorestephens.co.za
Ryan Thompson
Russell Thomas
Johan Riekert
johanr@pmb.moorestephens.co.za
Brett Berriman
brettb@pmb.moorestephens.co.za
PORT ELIZABETH
401 Cape Road
Cotswold
Port Elizabeth 6045
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Louw Slabbert
George Friend
and Tax:
150
Mailing Address
P.O. Box 7560
Newton Park
Port Elizabeth 6055
South Africa
+27 (0) 41 365 3521
+27 (0) 41 365 2351
wk@pe.moorestephens.co.za
Phillip Gerhardus Kemp RA
Jason Verwey
George Friend
gfriend@pe.moorestephens.co.za
Moore Stephens B&W
PRETORIA
Mailing Address
P O Box 35847
Menlo Park
0102
South Africa
321 Alpine Way
Lynnwood 0081
Pretoria
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0)12 348 7003
+27 (0)12 348 7090
info@pta.moorestephens.co.za
Sindy Pretorius
Johan Pretorius
Servaas Verster
Victor Visser
Adolf Prinsloo
Andrew Bennie
Merwyn Ferreira
Wilna de Villiers
and Tax:
Auditor:
Adolf Prinsloo
Johan Pretorius
johanp@pta.moorestephens.co.za
Moore Stephens VDA INC
STELLENBOSCH
Mailing Address
P.O. Box 12246
Die Boord 7613
South Africa
Moore Stephens VDA Building
24 Techno Avenue
Technopark
Stellenbosch, 7600
South Africa
Telephone:
Facsimile:
E-mail:
Website:
+27 (0) 21 880 1718
+27 (0) 21 880 1425
info@stb.moorestephens.co.za
Izak du Plessis
Margeaux Stofberg
S
Pieter-Louw van der Ahee
George du Preez
Pieter-Louw van der Ahee
pieter@stb.moorestephens.co.za
Moore Stephens Risk Services (Pty) Ltd.
STELLENBOSCH
Moore Stephens VDA Building
24 Techno Drive
Techno Park
Stellenbosch, 7600
South Africa
Telephone:
Facsimile:
E-mail:
Website:
Mailing Address
P.O. Box 12249
Die Boord
Stellenbosch 7613
South Africa
+27 (0) 21 880 1718
+27 (0) 21 880 1306
info@risk.moorestephens.co.za
Louw van der Merwe
Louw van der Merwe
louwv@risk.moorestephens.co.za
151
South KoreaGMT+9
See Korea
SpainGMT+1
Moore Stephens Hispania, S.L.
National Umbrella Company
BARCELONA
C/Aribau 153
entlo 1a
08036 Barcelona
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 93 434 40 40
+34 93 434 40 41
info@moorestephens.es
www.moorestephens.es
Jorge Blanquer
jblanquer@moorestephens-addveris.es
Moore Stephens Hispania, S.L.
National Umbrella Company
MADRID
General Martinez Campos 42
bajo 2a
28010 Madrid
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 91 310 40 46
+34 91 308 34 92
info@moorestephens.es
Fernando Fernández (Chairman)
Cayetano López (Secretary)
José María Del Cid
Joaquín Fanjul
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
152
+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
www.moorestephensams.com
Javier Arzuaga Souto (Managing Begoña Méndez Garmendia
Daniel Gago Peromingo
Partner)
Francisco José Espinosa Barro
Fernando Vicente del Rey
LOGROÑO
Avda. Portugal
2, 3° izda
26001 Logroño
Spain
Telephone:
Facsimile:
Website:
+34 94 122 03 00
+34 94 120 70 16
José Maria Gómez Aguilar
VITORIA
Jose Joaquin Landázuri
15-1°-izda
01008 Vitoria
Alava
Spain
Telephone:
Facsimile:
Website:
S
+34 94 513 09 19
+34 94 514 27 79
Ignacio Barturen Fernandez
153
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 de Alcántara
Marbella
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 952 799 413
+34 952 782 794
kieran@moorestephenssp.es
www.moorestephenssp.es
Kieran Power
Carlos Cabrera Blanco
Kieran Power
Moore Stephens Fidelitas Auditores, S.L.
OVIEDO
Alonso Quintanilla, 3, 2° H
Apartado N°.1240
33002 Oviedo
Spain
Telephone:
Facsimile:
E-mail:
Website:
Joaquín Fanjul
Antonio Alonso Sanz
Sandra Alonso Díaz
154
+34 985 22 75 15
+34 985 22 00 81
auditores@moorestephens-fidelitas.com
www.moorestephens-fidelitas.com
Mariano González
José Luis Canteli Díaz
Moore Stephens Ibergrup, S.A.P.
VALENCIA
Poeta Querol Nº 9-1ª
46002 Valencia
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 96 384 31 61
+34 96 385 13 26
administracion@msib.es
www.moorestephensibergrup.es
Celestino Aparicio
Nicolás Pérez Haba
Carlos Hernández de Alba
Arantza Giner Inchausti
Francisco Rios
Pablo Acha
Cesar Gregori
Francisco J. Calvet
Javier Calvet Garcia
PALMA DE MALLORCA
C/Eusebio Estada, 37-bajos
07004 Palma de Mallorca
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 971 763 844
+34 971 760 626
Francisco Diaz
Moore Stephens JMC, S.L.
SEVILLA
C/Caños de Carmona, no. 9 - 4ºA
41003 Sevilla
Spain
Telephone:
Facsimile:
E-mail:
Website:
S
+34 954 213 772
+34 957 496 189
info@moorestephensjmc.com
José María Del Cid
Jesús Hernández Gil
Salvador Picossi Ramírez
Felipe Rivera Porras
Juan Manuel Garrido Martin
Miguel Lomas Molina
Offices also in Malaga and Granada
CORDOBA
C/Córdoba de Veracruz, No. 5-7º 1
14008 Córdoba
Spain
Telephone:
E-mail:
+34 957 498 569
mlomas@moorestephensjmc.com
Miguel Lomas Molina
155
GRANADA
C/Marqués de Mondejar, No. 4
Epita. A y B
18005 Granada
Spain
Telephone:
E-mail:
+34 958 536 125
jhernandez@moorestephensjmc.com
Jesús Hernández Gil
SEVILLA
Parque Empresarial Vega del Rey
C/Judería. edificio Vega 2
41900 Camas (Sevilla)
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 954 587 773
+34 954 587 774
Manuel Morales
Moore Stephens AFJ Auditores, S.L.
VALLADOLID
Cobalto 9 - 1st Floor
47012 Valladolid
Spain
Telephone:
Facsimile:
E-mail:
Website:
+34 983 361 771
+34 983 359 985
mariano.gonzalez@mscyl.es
Mariano González
Joaquín Fanjul
Moore Stephens LP, S.L.
ZARAGOZA
Fernando el Católico
11 ent. Izda.
50006 Zaragoza
Spain
Telephone:
Facsimile:
E-mail:
Website:
Pedro Lomba
Mª Pilar Pinilla
Manuel Julve
+34 976 56 24 43
+34 976 56 34 77
lombapinilla@arasociados.com
www.mszaragoza.com
José Luis Valero
Andrés Fuertes
Sri LankaGMT+5.5
156
SwedenGMT+1
Moore Stephens KLN AB
GOTHENBURG
Lilla Bommen 4 A
SE-411 04
Gothenburg
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)31 739 1300
+46 (0)31 739 1301
info@klnrevision.se
www.moorestephens.se
Carl Magnus Kollberg
Ulf Lindesson
Flemming Nilausen
Flemming Nilausen
flemming.nilausen@moorestephens.se
Carl Magnus Kollberg
cmk@moorestephens.se
International Tax:
Offices in Gothenburg and Uddevalla
Moore Stephens Ranby AB
GOTHENBURG
Första Långgatan 30
SE-400 32 Gothenburg
Sweden
Telephone:
Facsimile:
E-mail:
Website:
Agneta Adlercreutz
Emil Berglund
Anders Gustavsson
Björn Hedström
International Tax:
Mailing Address
Box 31028
SE-400 32 Gothenburg
Sweden
+46 (0)31 722 42 00
+46 (0)31 722 42 01
info@moorestephens.se
S
Jan-Erik Johansson
Niklas Larsson
Patrik Löwenadler
Reino Svärdh
Niklas Larsson
niklas.larsson@moorestephens.se
Björn Hedström
bjorn.hedstrom@moorestephens.se
Offices in Gothenburg, Kungälv and Stenungsund
157
Sweden (CONTINUED)GMT+1
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:
+46 (0)40 102660
+46 (0)40 129150
malmo@moorestephens.se
Patrik Andersson
Lars Norberg
Johan Kling
Martin Johnsson
Patrik Andersson
patrik.andersson@moorestephens.se
Moore Stephens Allegretto AB
STOCKHOLM
Mailing Address
P.O. Box 38120
10064 Stockholm
Sweden
Ringvägen 100
118 60 Stockholm
Sweden
Telephone:
Facsimile:
E-mail:
Website:
+46 (0)8 644 18 00
+46 (0)8 644 98 99
info@moorestephens.se
Barbro Wikman
Peter Johansson
P.O. Wennerlund
Ann-Christine Skyttberg
Lena Gustavsson
Sture Eriksson
Lars Erik Engberg
Anders Ericsson
Jan Gustafsson
Eva Stein
Kerstin Norlin
Eva Stein
eva.stein@allegretto.se
SwitzerlandGMT+1
Moore Stephens Switzerland Association
GENEVA
Mailing Address
P.O. Box 90
1211 Geneva 20
Switzerland
23, avenue de France
1202 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 97
switzerland@moorestephens.ch
www.moorestephens.ch
Jacques Grossen (Chairman and
Country Co-ordinator)
Graham Paul (Technical Coordinator)
158
Anton Müller (Treasurer)
Switzerland (CONTINUED)GMT+1
Acklin & Keusch AG
AARAU
Rössligutstrasse 2
CH-5001 Aarau
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 62 836 20 60
+41 (0) 62 836 20 61
thomas.acklin@acklinkeusch.ch
www.acklinkeusch.ch
Thomas Acklin WP
and Tax:
Thomas Acklin WP
Moore Stephens Refidar S.A.
GENEVA
Mailing Address
P.O. Box 90
1211 Geneva 20
Switzerland
23, avenue de France
1202 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Dalmazio Lolli
Marco Moscatelli
Graham Paul
International Tax:
+41 (0) 58 911 86 00
+41 (0) 58 911 86 97
geneva@moorestephens.ch
Jacques Grossen
Alexandre Perrin
Graham Paul
graham.paul@moorestephens.ch
Jacques Grossen
jacques.grossen@moorestephens.ch
S
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
159
CRC Cabinet de Révision & Conseil SA
GENEVA
Mailing Address
P.O. Box 3444
1211 Geneva 3
Switzerland
6, place des Eaux-Vives
7207 Geneva
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 22 707 49 50
+41 (0) 22 707 49 58
info@auditcrc.com
www.auditcrc.com
Raj Nair FCA
Samuel Zufferey
Alberto Imondi
Raj Nair FCA
rn@auditcrc.com
LAUSANNE
5 Rue Marterey
Case postale 6179
1002 Lausanne
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Jacques Grossen
International Tax:
+41 (0) 21 321 81 21
+41 (0) 21 321 81 22
lausanne@moorestephens.ch
Laurent Rigoli
Laurent Rigoli
laurent.rigoli@moorestephens.ch
Jacques Grossen
ILEX Fiduciaire SA
LAUSANNE
Mailing Address
P.O. Box 6547
1002 Lausanne
Switzerland
Rue du Midi 18
1003 Lausanne
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Samuel Zufferey
and Tax:
160
+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
Moore Stephens Luzern AG
LUCERNE
Obergrundstrasse 61
CH-6003 Luzern
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Urs Manetsch CPA
Nino Iuliano CPA
and Tax:
+41 (0)41 555 05 55
+41 (0)41 555 05 56
info@msluzern.ch
www.msluzern.ch
Manuela Müller
Gennaro Pannone
Urs Manetsch CPA
urs.manetsch@msluzern.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
S
Mailing Address
P.O. Box 6504
6901 Lugano
Switzerland
Via Pioda 12
6900 Lugano
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 91 911 70 20
+41 (0) 91 911 70 21
lugano@ilex.ch
www.ilex.ch
Andrea Melera
161
Fiduciaire Muller Christe & Associés SA
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
Daniele Raffaele
Raphaël Vonlanthen
Jacques Christe
Damien Schaller
Georges Schneider
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@rvfid.ch
www.rvfid.ch
Nicolas Voirol
nicolas.voirol@rvfid.ch
NYON
Place Bel-Air 5
Case postale 1347
1260 Nyon 1
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
Jacques Grossen
Grégoire Etienne
International Tax:
162
+41 (0) 58 911 86 00
+41 (0) 58 911 86 99
nyon@moorestephens.ch
Tony Lerch
Jacques Grossen
Grégoire Etienne
gregoire.etienne@moorestephens.ch
Dr. Rietmann & Partner AG
ST GALLEN
Vadianstrasse 44
CH-9001
St Gallen
Switzerland
Telephone:
Facsimile:
E-mail:
+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
Refidar Moore Stephens AG
ZURICH
Europastrasse 18
CH-8152 Glattbrugg
Zurich
Switzerland
Telephone:
Facsimile:
E-mail:
Website:
+41 (0) 44 828 18 18
+41 (0) 44 828 18 80
info@ms-zurich.com
www.ms-zurich.com / http://
zurichmoorestephens.com
Beat Schnider
Hélène Staudt
S
Claudia Suter
Hélène Staudt
hstaudt@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:
+41 (0) 41 729 42 42
+41 (0) 41 729 42 29
info@mszug.ch
www.mszug.ch
Ivano Castagna
Anton Müller
anton.mueller@mszug.ch
Bruno Suter
bruno.suter@mszug.ch
163
Taiwan (ROC)GMT+8
Tiaoho & Co.
TAIPEI
5th Fl., No.53, Nanjing East Road
Sec.2, 10457 Taipei
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (2) 2562 9889
+886 (2) 2581 5955
service@moorestephens.com.tw
www.moorestephens.com.tw
Alex Kuo
Baker Wu
International Tax:
Michael Kao
Gary Wu
Alex Kuo
alex@moorestephens.com.tw
Michael Kao
mike_kao@moorestephens.com.tw
Tiaoho & Co.
KAOHSIUNG
21 F/1
91 Chung Shan 2nd Road
Kaohsiung
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
+886 (7) 332 2003
+886 (7) 335 3691
service07@moorestephens.com.tw
Jackson C.J. Jwo
Angela Chuang
Kevin Chen
Tiaoho & Co.
TAICHUNG
21F.-1, No.186, Sec.2
Taiwan Blvd., West Dist.,
Taichung City 403
Taiwan
Telephone:
Facsimile:
E-mail:
Website:
Linny Chen
John Chen
164
+886 (4) 23269926
+886 (4) 23289229
service04@moorestephens.com.tw
Matthew Chang
ThailandGMT+7
Moore Stephens Dia Sevi Ltd
BANGKOK
8/4 Floor 1, 2nd
Soi Viphavadee 44 (Amornphan 4)
Viphavadee-Rangsit Road
Lardyao, Chatuchak
Bangkok 10900
Thailand
Telephone:
Facsimile:
E-mail:
Website:
+66 (2) 9413584-5/9413656-7
+66 (2) 9413658
pitisevi@cscoms.com
http://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:
+66 (2) 3325126-9/3115520
+66 (2) 3115567
http://asiapacific.moorestephens.com
T
TunisiaGMT+1
Moore Stephens Jelil Bouraoui & Co
TUNIS
92 Ave Jugurtha
Mutuelleville
Tunis
1002
Tunisia
Telephone:
Facsimile:
E-mail:
Website:
+216 (71) 798 100
+216 (71) 787 820
j.bouraoui@moorestephens.com.tn
www.moore-jbco.com
Jelil Bouraoui CPA
and Tax:
Jelil Bouraoui CPA
165
TurkeyGMT+2
Moore Stephens Turkey
MBK Bağimsiz Denetim ve SMMM A.Ş.
Headquarters
ISTANBUL
Siddiklar Plaza
Halk Sokak No: 56 Kat: 7
34742 Kozyatagi
Istanbul
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (216) 368 24 24
+90 (216) 368 24 45
mbk@moorestephens.com.tr
www.moorestephens.com.tr
Serkan Yilmaz
Ümmiye Aytaş Kösoğlu
Ahmet Öztamur
Kenan Avci CPA
Burak Onur
Erkan Kahraman
Idil Mumcuoğlu
Burak Onur
burak.onur@moorestephens.com.tr
Kenan Avci CPA
kenan.avci@moorestephens.com.tr
ANKARA
Armada İş Merkezi
Beştepe Mahallesi Dumlupınar
Belvin
No:6 A:Blok K:12
Bölüm 1233 Yenimahalle
Ankara
Turkey
Telephone:
Facsimile:
E-mail:
Website:
+90 (312) 235 63 10
+90 (312) 295 62 00
ORDU
Zaferi Milli Mahallesi
Sitkican Caddesi
No:55 Ordu
Turkey
Telephone:
Facsimile:
E-mail:
Website:
166
+90 (452) 223 10 23
+90 (452) 223 10 23
UkraineGMT+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
+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 20
39/1 Uspenskaya Street
Odessa 65014
Ukraine
Telephone:
Facsimile:
E-mail:
+380 (48) 7773672
+380 (482) 349335
ukraine@moorestephens.com.ua
Pavel Lavsky
Pavel Lavsky
pavel.lavsky@moorestephens.com.ua
See also Moore Stephens CIS Limited in London, UK.
United Arab EmiratesGMT+4
Moore Stephens
DUBAI
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Telephone:
Facsimile:
E-mail:
Website:
John Adcock
Farad Kersi Lakdawala
Mailing Address
P.O. Box 28817
Dubai
+971 (4) 282 0811/0783
+971 (4) 282 0812
stephenz@eim.ae
Nandakumar Ankarath
Abdul Aziz Abdullah Mohammad
Bukhatir
John Adcock (Dubai and Muscat)
For services in other emirates of U.A.E., contact Dubai office
167
T
U
United Arab Emirates (CONTINUED)GMT+4
Moore Stephens
ABU DHABI
Courier Address
Suite M 07
Blue Tower Building
Block B
Abu Dhabi
Mailing Address
P.O. Box 110238
Abu Dhabi
Telephone:
Facsimile:
E-mail:
+971 (2) 642 90 66
+971 (2) 642 90 65
msadh@emirates.net.ae
Moore Stephens
JEBEL ALI
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 61429
Jebel Ali Free Zone
Dubai
Telephone:
Facsimile:
E-mail:
Website:
+971 (4) 881 7565/811 6809
+971 (4) 881 7626/881 9504
msdubai@eim.ae
Moore Stephens
SHARJAH
Courier Address
Suite 202
Zalfa Building
Al Garhoud
Dubai
Mailing Address
P.O. Box 8537
Sharjah Airport International
Free Zone
Sharjah
Telephone:
Facsimile:
E-mail:
Website:
+971 (6) 557 0794/(4) 282 0811
+971 (4) 282 0812
msdubai@eim.ae
168
United KingdomGMT
Moore Stephens LLP
LONDON
London
EC1A 4AB
Telephone:
Facsimile:
E-mail:
Website:
+44 (0)20 7334 9191
+44 (0)20 7248 3408
postmaster@moorestephens.com
www.moorestephens.co.uk
Charles Lazarevic
Anton Luck
Ian McBane
Richard Moore
Colin Moore
Ian Murphy
Robert Noye-Allen
Patricia Osborne
Philip Parr
Andrew Potts
Omar Ripon
Kelly Sheppard
Michael Simms
Gill Smith
Paul Stockton
David Sweet
Phillip Sykes
Tom Ward
Nick Warner
Valerie Watson
Tim West
Jeremy Willmont
Katharine Wolstenholme
Geoffrey Woodhouse
Tim Woodward
Joanne Allen
Mark Ayres
Lorraine Bay
Simon Baylis
Nick Bennett
Susan Bill
Adrian Brook
Michael Butler
David Chopping
Paul Clark
Philip Cowan FCA
Steve Durman
David Edison
Andrew Gallagher
Simon Gallagher
Andrew Galli
Richard Greiner
Michael Hathorn
Matthew Hayes
Mark Henderson
Sarah Hillary
Stephen Humphreys
Jacquelyn Kimber
Michael Kotsapas
Paul Latarche
Marty Lau
U
Richard Moore
Philip Parr
philip.parr@moorestephens.com
Gill Smith
gill.smith@moorestephens.com
DX: 15 London/Chancery Lane
169
United Kingdom (CONTINUED)GMT
Moore Stephens UK Limited
(Executive Office)
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 20 7334 9191
+44 (0) 20 7248 3408
nick.hilton@moorestephens.com
Nicholas Hilton (Executive
Director)
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
Katharine Wolstenholme
David Edison
David Sweet
Omar Ripon
Moore Stephens Insurance Brokers Limited
LONDON
6 Raleigh House
Admirals Way
Waterside
London, E14 9SN
England
U.K.
Telephone:
Facsimile:
E-mail:
Website:
Richard Moore
John Pilsbury
170
+44 (0) 20 7537 4992
+44 (0) 20 7537 3590
enquiries@msib.com
Michael Brecknell
John Baylis
Snow Hill Trustees Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
E-mail:
+44 (0) 20 7334 9191
+44 (0) 20 7334 7973
susan.johnson@moorestephens.com
Richard Moore
Colin Moore
John Baylis
Robin Worby
Moore Stephens CIS Limited
LONDON
London
EC1A 4AB
England
UK
Telephone:
Facsimile:
Website:
+44 (0)20 7334 9191
+44 (0)20 7651 1545
Gavin Stoddart
Elena Tikhnenko
DX: 15 London/Chancery Lane
Moore Stephens
BATH
30 Gay Street
Bath
BA1 2PA
Telephone:
Facsimile:
E-mail:
Website:
Andrew Vince
Mark Burnett
U
+44 (0) 1225 486100
+44 (0) 1225 448198
bath@moorestephens.com
Robert Branch
Daniel Slocombe
Andrew Vince
andrew.vince@moorestephens.com
Robert Branch
robert.branch@moorestephens.com
Andrew Vince
171
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 (NI) LLP
BELFAST
Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Northern Ireland
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 9032 9481
+44 (0) 28 9043 9185
po@msca.co.uk
www.moorestephens.co.uk/ni
Rosemary Peters Gallagher OBE
Nigel Thompson
Mervyn Dolan
rpetersg@msca.co.uk
Moore Stephens LLP
BIRMINGHAM
One Cornwall Street
Birmingham
B3 2DX
Telephone:
Facsimile:
E-mail:
Website:
Steve Ramsbottom
172
+44 (0) 121 233 2557
+44 (0) 121 200 2558
steve.ramsbottom@moorestephens.com
Moore Stephens
BRISTOL
One Redcliff Street
Bristol
BS1 6TP
Telephone:
E-mail:
Website:
+44 (0) 117 980 6120
bristol@moorestephens.com
Andrew Vince
Mark Burnett
Robert Branch
Daniel Slocombe
Andrew Vince
Robert Branch
Andrew Vince
Moore Stephens LLP
Restructuring & Insolvency
BRISTOL
One Redcliff Street
Bristol
BS1 6NP
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 117 922 5522
+44 (0) 117 925 7120
Steve Ramsbottom
Moore Stephens LLP
CHATHAM
Victory House
Quayside
Chatham Maritime
Kent, ME4 4QU
Telephone:
Facsimile:
E-mail:
Website:
Simon Paterson
U
+44 (0) 1634 895100
+44 (0) 1634 895101
simon.paterson@moorestephens.com
David Elliott
173
Moore Stephens (South) LLP
CHICHESTER
City Gates
2-4 Southgate
Chichester
West Sussex
PO19 8DJ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1243 531600
+44 (0) 1243 520637
chichester@moorestephens.com
www.moorestephens.co.uk/south
Andrea Wulff
Mike Scott
Graham Francis
Mark Weil
Andrew Henshaw
Mike Wakeford
International Tax:
Mike Scott
michael.scott@moorestephens.com
Mike Wakeford
mike.wakeford@moorestephens.com
COLERAINE
32 Lodge Road
Coleraine
County Londonderry
Northern Ireland
BT52 1NB
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 28 7035 2171
+44 (0) 28 7035 8419
po@msca.co.uk
Trevor Griffith
Steven Lindsay
International Tax:
174
Nigel Thompson
Hilary Farrell
Trevor Griffith
tgriffith@msca.co.uk
Nigel Thompson
nthompson@msca.co.uk
Moore Stephens
CORBY
Oakley House
Headway Business Park
3 Saxon Way West
Corby, NN18 9EZ
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1536 461900
+44 (0) 1536 461100
post.corby@moorestephens.com
www.moorestephens.co.uk/east_midlands.
aspx
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
DERRY ~ LONDONDERRY
21/23 Clarendon Street
Derry~Londonderry
Northern Ireland
BT48 7EP
Telephone:
Facsimile:
E-mail:
Website:
John Love
John Bradley
+44 (0) 28 7126 1020
+44 (0) 28 7136 0005
po@msca.co.uk
http://www.moorestephens.co.uk/msca
Steven Lindsay
Steven Lindsay
slindsay@msca.co.uk
175
Moore Stephens
EDINBURGH
Exchange Place 3
Semple Street
Edinburgh
Scotland
EH3 8BL
Telephone:
Facsimile:
E-mail:
Website:
Paul Renz
Donald Forsyth
Robert Mackenzie
Gareth Magee
International Tax:
+44 (0) 131 473 3599
+44 (0) 131 473 3535
edin@moorestephens.com
www.scott-moncrieff.com
Gillian Donald
Scott Craig
Chris Brown
Nick Bennett
Gareth Magee
gareth.magee@moorestephens.com
Paul Renz
paul.renz@moorestephens.com
Moore Stephens Enfield Limited
ENFIELD
Nicholas House
River Front
Enfield
Middlesex
EN1 3FG
Telephone:
Facsimile:
E-mail:
Website:
David Anderson
Robin Worby
International Tax:
176
+44 (0) 20 8366 4331
+44 (0) 20 8367 8246
info@moorestephens.com
Francis Corbishley
David Anderson
david.anderson@moorestephens.com
Robin Worby
robin.worby@moorestephens.com
Moore Stephens
GLASGOW
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
Campbell McLundie
David Boyd
Bernadette Higgins
Gordon Armour
Iain Lee
Stewart MacDonald
International Tax:
Gareth Magee
Paul Renz
paul.renz@moorestephens.com
Moore Stephens (Guildford) LLP
GUILDFORD
Priory House
Pilgrims Court
Sydenham Road
Guildford
Surrey, GU1 3RX
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 1483 538881
+44 (0) 1483 537331
chris.goodwin@moorestephens.com
Chris Goodwin
Lesley Paler
International Tax:
Danielle Griffin
U
Chris Goodwin
Danielle Griffin
danielle.griffin@moorestephens.com
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
Sue Lucas
sue.lucas@moorestephens.com
Mike Wakeford (Chichester)
177
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
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
178
+44 (0) 151 703 1080
+44 (0) 151 703 1085
mail@msnorthwest.co.uk
Mark Platt
Simon McGain
Brian McGain
brian.mcgain@msnorthwest.co.uk
Moore Stephens (North West) LLP
MANCHESTER
6th Floor
Blackfriars House
The Parsonage
Manchester M3 2JA
Telephone:
Facsimile:
E-mail:
Website:
Keith Miller
Keiron Kelly
+44 (0) 161 832 4281
+44 (0) 161 834 5264
info@msnorthwest.co.uk
Andrew McGain
Brian McGain
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
www.moorestephens.co.uk/east_midlands.
aspx
Carolyn Rossiter
Richard Thurlow
Jon Telford (Partner - Financial
Services)
Dickon Sandbach
dickon.sandbach@moorestephens.com
Carolyn Rossiter
carolyn.rossiter@moorestephens.com
Denise Watson
denise.watson@moorestephens.com
U
179
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 Williams
Andrew Coldwell
International Tax:
Robert Newman
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:
Andrew Coldwell
Andrew Stevens
International Tax:
180
+44 (0) 23 8033 0116
+44 (0) 23 8033 8674
southampton@moorestephens.com
Stuart Datlen
Peter Richardson (Salisbury)
Moore Stephens LLP
SOUTHAMPTON
The French Quarter
114 High Street
Southampton
SO14 2AA
Telephone:
Facsimile:
E-mail:
Website:
+44 (0) 23 8033 0116
+44 (0) 23 8033 8674
duncan.swift@moorestephens.com
Duncan Swift
Moore Stephens
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
Mustafa Abdulali
Neil Dingley
Mark Morris
Ashley Conway
Ashley Conway
ashley.conway@moorestephens.com
Moore Stephens LLP
WATFORD
3-5 Rickmansworth Road
Watford
Hertfordshire
WD18 0GX
Telephone:
Facsimile:
E-mail:
Website:
U
+44 (0) 1923 236622
+44 (0) 1923 245660
michael.finch@moorestephens.com
Michael Finch
181
United States of AmericaGMT-5/10
Moore Stephens North America, Inc
Executive Office
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
Steven Sacks CPA
ssacks@msnainc.org
Executive Director
Alexandra DeFelice
Sr Manager - Communications & Program Dev
T: +1 917 338 6047
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:
Clarke Cagle
Stephanie Catasca
Doug Cox
Barbara A. Lewis
182
+1 (505) 843-6492
+1 (505) 843-6817
atcohost@atkinsoncpa.com
www.atkinsoncpa.com
Martin E. Mathisen
Michael A. Mimovich
M. Blake Motl
Henry C. South
Henry C. South
hsouth@atkinsoncpa.com
United States of America (CONTINUED)GMT-5/10
Decosimo
ATLANTA
Overlook II - Suite 350
2839 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:
Patrick Terry
James S. Jackson
jamesjackson@decosimo.com
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:
+1 (404) 256-1606
+1 (404) 255-6114
mdowling@mstiller.com
www.mstiller.com
William C. Lankford Jr.
Bruce MacEwen
Gary J. Solomon
Douglas D. Taylor
Marcus G. Dowling
Cary M. Flewellyn
Barry E. Fruchter
Rose Keller
U
Marcus G. Dowling
Blue & Co., LLC
BLOOMINGTON
101 W. Kirkwood, Suite 236
Bloomington
Indiana 47404
U.S.A.
Telephone:
Facsimile:
E-mail:
+1 (812) 334-0200
+1 (812) 334 0202
blue@blueandco.com
James A. Suttner
183
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
Linda J. Kramer
Carol A. Magyar
Thomas J. O’Connor
Anthony P. Smeriglio (Managing
Director)
Frank T. Ardito
Giuseppe (Joe) Femia
William B Ford
Charles S. Kennedy
David J. Keyo
International Tax:
Anthony P. Smeriglio
aps@gtreilly.com
Charles S. Kennedy
csk@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
Steve Colella
Chad DaGraca
Leonard N. DiCicco Jr.
Jonathan Farrell
International Tax:
184
+1 (781) 937 5300
+1 (781) 937 5100
info@dgccpa.com
www.dgccpa.com
Donald A. Greenhalgh
Richard Gulman
Stephen Minson
Joel Rothenberg
George D. Shaw
David M. Sullivan
Donald J. Troy
Cheryl Burke
cburke@dgccpa.com
Laurie J. Austin
laustin@dgccpa.com
BRUNSWICK
1612 Newcastle Street
Suite 200
Brunswick
Georgia 31520
U.S.A.
Telephone:
Facsimile:
Website:
+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
Rebecca Gibb
and Tax:
Greg Hutchins (Westlake Village)
gregh@hcvt.com
U
Rea & Associates, Inc.
CAMBRIDGE
941 Steubenville Avenue
P.O. Box 820
Cambridge
Ohio 43725-0820
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (740) 432-5658
+1 (740) 432-2049
contactus@reacpa.com
www.reacpa.com
Maribeth Wright
International Tax:
Lee Beall (Columbus, Ohio)
lee.beall@reacpa.com
Christopher E. Axene (Columbus, Ohio)
chris.axene@reacpa.com
185
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
International Tax:
+1 (317) 848-8920
+1 (317) 573-2458
blue@blueandco.com
www.blueandco.com
Douglas M. Hasler
Donna L. Kellison
Bradley (Brad) H. Minor
Bradley A. Shaw
bshaw@blueandco.com
Jerry M. Hammel
jhammel@blueandco.com
Decosimo
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
Nick Decosimo
Thomas P. Eiseman
Renee B. Ford
Jennifer A. Goodman
International Tax:
186
+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. Bales
James T. Morrison
W. Coleman Powell CPA
William R. Russell
Nick Decosimo
John E. Henegar
johnhenegar@decosimo.com
William R. Russell
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
Robert J. Marschalk
Megan M. Matthys
Paul A. Merkel
and Tax:
+1 (312) 263-2700
+1 (312) 263-6935
www.bk-cpa.com
Stephen R. Panfil
Gerard J. Pater
Timothy J. Quinn
John W. Sanew III
Danielle Tyler
Timothy J. Quinn
tquinn@bk-cpa.com
Decosimo
CINCINNATI
201 East Fifth Street
Suite 2100
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
Chris Flaig
Michael W. Gentry
Kathleen Mitts
U
Kevin Begley
kevinbegley@decosimo.com
Charles Bradley East
bradeast@decosimo.com
187
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:
Sara C. Jacobi
International Tax:
+1 (812) 376-9245
+1 (812) 379-4431
blue@blueandco.com
www.blueandco.com
James D. Lienhoop
Bradley A. Shaw
bshaw@blueandco.com
Jerry M. Hammel
Blue & Co., LLC
COLUMBUS
8800 Lyra Drive
Suite 450
Columbus
Ohio 43240
Telephone:
Facsimile:
E-mail:
Website:
Kenneth L. Barton
Larry E. King
Bradley A. Shaw
International Tax:
188
+1 (614) 885-2583
+1 (614) 885-0580
blue@blueancco.com
www.blueandco.com
Stephen A. Sheridan
Stephen A. Vasko
Jerry M. Hammel
Bradley A. Shaw
bshaw@blueandco.com
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
Tracy Kaufman
International Tax:
+1 (614) 889-8725
+1 (614) 889-0159
www.reacpa.com
Timothy McDaniel
Michaela McGinn
Clayton W. Rose III
Mark Van Benschoten
Lee Beall
Christopher E. Axene
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
U
Todd Mizer
International Tax:
189
MSPC
CRANFORD
340 North Avenue
3rd Floor
Cranford
New Jersey 07016-2496
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
James J. Flannery
Angelo Coppolino
David Evangelista
Jon S. Gagliardi
Robert J. Jannelli
International Tax:
+1 (908) 272-7000
+1 (908) 272-7101
info@mspc-cpa.com
www.mspc-cpa.com
Michael J. Halkias
Ronald J. Ruggeri
Patrick M. Trombetta
Michael Pescatore
James J. Flannery
jflannery@mspc-cpa.com
Ronald J. Ruggeri
rruggeri@mspc-cpa.com
Travis Wolff, LLP
DALLAS
15950 N. Dallas Parkway
Suite 600
Dallas
Texas 75248
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Catherine Bard
Stephen Flanagan
Robert Gonzales
Geoffrey G. Gunn
Jerri Hammer
John Karls
Perry S. Kaufman
Kenneth W. Kay
Vance McCollough
Michael T. Means
190
+1 (972) 661-1843
+1 (972) 490-4120
dallas@traviswolff.com
www.traviswolff.com
Kelly Morgan Gillette
Hunter Nibert
Jeff Owens
Mark Rambin
Robert Rough
J. Scott Stafford
Jennifer Steele
Kenneth B. Travis
Justin Varnon
Gary Wyatt
Kenneth W. Kay
kkay@traviswolff.com
Decosimo
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
Allen B. Bentley
International Tax:
Allen B. Bentley
allenbentley@decosimo.com
Moore Stephens Doeren Mayhew, P.C.
DETROIT
305 West Big Beaver Road
Troy
Michigan 48084-0231
U.S.A.
Telephone:
Facsimile:
Website:
Joseph A. Amine
Chad M. Anschuetz
Richard J. Beamish
Michael J. Berry
Catherine G. Bruder
Claudio S. Calado
Mark A. Crawford
Jonathan D. Dean
Joseph C. DeGennaro
Michael J. DePoli
Terry Dykhouse
Janice M. Fortin
Todd R. Fox
Patrick D. Fuelling
Robert E. Gawthrop
Todd Groeneveld
Thomas J. Hinsberg
Robin D. Hoag
Dawn Jasinski
Bruce G. Knapp
+1 (248) 244-3060
+1 (248) 244-3133
www.moorestephensdm.com
James A. Koepke
Jason LeRoy
Stephen R. McCaghy
Jeffrey M. McCann
James J. Miesowicz
Stephen R. Mihalik
James L. Noteman
James P. O’Rilley
Robert M. Parks
Aaron Partridge
Peter Prychodko
David Ritter
Benedict P. Rybicki
Thomas P. Schwanitz
John T. Scollin
Lawrence A. Simon
Anne Taros
Peter J. Treboldi
Mia Yun
Joseph A. Zito
U
Joseph A. Amine
amine@moorestephensdm.com
Mark A. Crawford
crawford@moorestephensdm.com
191
DULUTH
1960 Satellite Boulevard
Suite 3600
Duluth
Georgia 30097
U.S.A.
Telephone:
Facsimile:
Website:
Angela Griner
Gregory W. Hayes
+1 (770) 995-8800
+1 (770) 995-0601
www.mstiller.com
David Johnson
Erin Owens
Marcus G. Dowling
ENCINO
15760 Ventura Blvd
Suite 1700
Encino
California 91436
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Norm Tamkin
and Tax:
+1 (818) 849-3140
+1 (818) 849-3141
normt@hcvt.com
www.hcvt.com
Dennis Ito
gregh@hcvt.com
Frost, PLLC
FAYETTEVILLE
1200 E. Joyce Blvd
Suite 301
Fayetteville
Arkansas 72703
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Keith Ekenseair
John Ervin
and Tax:
192
+1 (479) 695-4300
+1 (479) 695-4301
kekenseair@frostpllc.com
www.frostpllc.com
Kendal Powers
Keith Ekenseair
kekenseair@frostplllc.com
FORT WORTH
421 West Third Street
Suite 450
Fort Worth
Texas 76102
U.S.A.
Telephone:
E-mail:
Website:
+1 (817) 768-6000
scotts@hcvt.com
www.hcvt.com
Donna Hansen
Scott Stephenson
Jeffrey Strug
Beene Garter LLP
GRAND RAPIDS
56 Grandville Avenue SW
Suite 100
Grand Rapids
Michigan 49503-2679
U.S.A.
Telephone:
Facsimile:
Website:
David M. Barrons
Peggy W. Bishop
Howard L. Cutler
Marc H. Gilbert
Carol L. Hubbard
Marla E. Huizing
Brian E. LaFrenier
Eric J. Larson
+1 (616) 235-5200
+1 (616) 235-5285
www.beenegarter.com
Karl H. Leskovar
Daniel Lynn
Roxanne M. Page
Ann M. Plummer
Thomas P. Rosenbach
Nancy J. Sabolish
K. Eric Smith
Claude A. Titche III
Thomas P. Rosenbach
trosenbach@beenegarter.com
U
Moore Stephens Doeren Mayhew, P.C.
HOUSTON
One Riverway
Suite 1200
Houston
Texas 77057
U.S.A.
Telephone:
Website:
Richard Beutelschies
Chris Haas
Janet Bryan-Matura
Carrie Koshkin
Michael Kuchar
Jennifer Mailhes
+1 (713) 789 7077
www.moorestephensdm.com
Matt Martina
Christopher T. Masters
Tim Moore
Juan Padilla
Elissa Posway
Steven Silverman
Richard Beutelschies
rbeutelschies@moorestephensdm.com
193
Decosimo
HUNTSVILLE
200 Clinton Avenue
Suite 405
Hunstville
Alabama 35801
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 256 517 1111
+1 877 568 7830
derekdaniel@decosimo.com
www.decosimo.com
Derek Daniel
John E. Henegar (Chattanooga)
johnhenegar@decosimo.com
Blue & Co., LLC
INDIANAPOLIS
One American Square
Suite 2200, Box 82062
Indianapolis
Indiana 46282
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Edmund R. Abel
Sally L. Cleveland
Kameron H. McQuay
Jeffery T. Neff
Alan L. Parks
International Tax:
194
+1 (317) 633 4705
+1 (317) 633-4889
blue@blueandco.com
www.blueandco.com
Jeffrey L. Reed
William A. Rees
Angela L. Zirkelbach
James A. Suttner
Bradley A. Shaw
bshaw@blueandco.com
Jerry M. Hammel
Corbett, Duncan & Hubly, P.C.
ITASCA
100 Pierce Road
Suite 100
Itasca
Illinois 60143
U.S.A.
Telephone:
Facsimile:
Website:
+1 630 285-0215
+1 630 285-1166
www.cdhcpa.com
Bill Hubly
Wendy Kelly
Jun Okubo
Dan Corbett
Dan Duncan
Koh Fujimoto
International Tax:
Koh Fujimoto
kfujimoto@cdhcpa.com
Bill Hubly
bhubly@cdhcpa.com
Dan Duncan
dduncan@cdhcpa.com
Grassi & Co.
JERICHO
50 Jericho Quadrangle, Suite 200
Jericho
NY 11753
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Louis Grassi
Robert Brewer
Thomas Butler
Gary Carpenter
Jeffrey Cohen
Ronald Eagar
William Fischer
David Freda
Geri Gregor
Robert Grote
International Tax:
+1 (516) 256-3500
+1 (516) 256-3510
www.grassicpas.com
Stephen Mannhaupt
Kevin Meyer
Carl Oliveri
John Pellitteri
Lou Pizzileo
David Rottkamp
Mehmet Sengulen
David Sobel
Alice Varisano
David Warshauer
U
Louis Grassi
Thomas Butler
tbutler@grassicpas.com
Office also located in New York City
195
Decosimo
KNOXVILLE
800, S. Gay St.
Suite 1919
Knoxville
Tennessee 37929
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 865-546-0021
+1 865-546-7580
JasonHamilton@decosimo.com
www.decosimo.com
Janice Sansing
International Tax:
Janice Sansing
janicesansing@decosimo.com
Blue & Co., LLC
LEXINGTON
250 West Main St
Suite 2900
Lexington
Kentucky 40507
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Paul D. Johnston
Mary M. Karns
Gregory C. Mullins
International Tax:
+1 (859) 253-1100
+1 (859) 253-1384
blue@blueandco.com
www.blueandco.com
R. Allen Norvell
David R. O’Bryan
James K. Pleasants
Douglas M. Hasler
dhasler@blueandco.com
Jerry M. Hammel
LIMA
2579 Shawnee Rd
Lima
Ohio 45806-1409
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Mark J. McKinley
Chris Ricker
International Tax:
196
+1 (419) 331-1040
+1 (419) 331-1120
www.reacpa.com
Peg Minnig
Mark Hoops
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
and Tax:
+1 (501) 376-9241
+1 (501) 374-5520
cshuffield@frostpllc.com
www.frostpllc.com
Rob Gunther
Angie Hopkins
Tammy Lisko
Dan Peregrin
Doug Richardson
Cheryl Shuffield
Doug Richardson
drichardson@frostpllc.com
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
Mike Thielman
U
gregh@hcvt.com
197
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
Morris Zlotowitz
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
Ralph Lizardo
198
+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
Blue & Co., LLC
LOUISVILLE
2650 Eastpoint Parkway
Suite 300
Lousville
Kentucky 40223
Telephone:
Facsimile:
E-mail:
Website:
John J. Ackerman
Helen K. Cohen
Steven E. Jones
Marcia M. Lewis
International Tax:
+1 (502) 992-3500
+1 (502) 992-3509
blue@blueandco.com
www.blueandco.com
Jim L. Noe
Dale B. Skaggs
C. Michael Stigler
Jerry M. Hammel
Bradley A. Shaw
bshaw@blueandco.com
MARIETTA
132 South Fourth Street
Marietta
Ohio 45750-3208
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
James Hensler
International Tax:
+1 (740) 373-7423
+1 (740) 373-7492
www.reacpa.com
Matt Pottmeyer
U
199
SC&H Group
MARYLAND
910 Ridgebrook Road
Sparks
Maryland 21152
USA
Telephone:
Facsimile:
E-mail:
Website:
Bill Adams
Duke Allen
Jennifer Amato
Ed Ben
Lori Burghauser
Fran Burns
Ron Causey
Bob Dillon
Nathan DiNatale
Dennis FitzGerald
Jim Francis
Patrick Gahagan
Jeff Glock
International Tax:
+1 (410) 785 6746
+1 (410) 403-1570
knichols@scandh.com
www.scandh.com
Patricia Hopper
Gregory Scott Horning
Jim Jenkins
Jeffrey M. Klima
Corinne Marie Krikstan
Megan Lusby
Kim Nichols
Barry Offutt
Stuart Rudo
Paul Shifrin
Jim Wilhelm
Mike Young
Ron Causey
rcausey@scandh.com
Kim Nichols
knichols@scandh.com
Bob Dillon
bdillon@scandh.com
Offices also in McLean (Virginia) Norcross (Georgia), Tampa (Florida)
SC&H Group
MCLEAN
8300 Greensboro Drive
Suite 700
McLean
Virginia 22102
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Joe Freiburger
Lynne Gummo
Scott Heflin
International Tax:
200
+1 703 287 5959
+1 703 599 9999
tmathis@scandh.com
www.scandh.com
Ross Litkenhous
Willem Roos
Todd Workman
Ron Causey
rcausey@scandh.com
Kim Nichols
knichols@scandh.com
Bob Dillon
bdillon@scandh.com
MEDINA
694 East Washington St
P.O. Box 485
Medina
Ohio 44258-0485
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (330) 722-8222
+1 (330) 722-7104
www.reacpa.com
Frank L. Festi Jr.
David K. McCarthy
International Tax:
Chad Welty
Decosimo
MEMPHIS
1000 Ridgeway Loop Road
Suite 402
Memphis
Tennessee 38120
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Frank P. Lamanna Jr.
Kevin McAdams
International Tax:
+1 (901) 683-8899
+1 (901) 683-8999
kevinmcadams@decosimo.com
www.decosimo.com
M. Arnold McGruder
U
M. Arnold McGruder
arnoldmcgruder@decosimo.com
Kevin McAdams
kevinmcadams@decosimo.com
201
Moore Stephens Lovelace, P.A.
MIAMI
701 Brickell Avenue
Suite 550
Miami
Florida 33131
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (305) 819-9555
+1 (305) 819-9955
info@mslcpa.com
www.mslcpa.com
Julie A. Baird
Michael Gossman
Stanley “Sandy” W. Swindling Jr.
International Tax:
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
MILLERSBURG
212 North Washington Street
Millersburg
Ohio 44654-1122
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Thomas R. Jeffries
Zac Morris
International Tax:
+1 (330) 674-6055
+1 (330) 674-3859
www.reacpa.com
Christopher A. Roush
Michael K. Taylor
Armanino LLP
NAPERVILLE
47 E. Chicago Ave
Suite 328
Naperville
Illinois 60540
U.S.A.
Telephone:
E-mail:
Website:
+1 (630) 868 5000
info@amllp.com
www.amllp.com
Lindy Antonelli
International Tax:
202
Andy J. Armanino (San Ramon)
andy.armanino@amllp.com
Jon Davies (San Jose)
jon.davies@amllp.com
Decosimo
NASHVILLE
Roundabout Plaza
1600 Division St., Suite 225
Nashville
Tennessee 37203
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Ken Lowery
Mike Vaden
Ronald Williams
International Tax:
+1 (615) 292-7135
+1 (615) 292-7169
kenlowery@decosimo.com
www.decosimo.com
Jennifer Lane
Larry Felts
Rich Lockwood
Ken Lowery
kenlowery@decosimo.com
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:
+1 (330) 339-6651
+1 (330) 339-4837
www.reacpa.com
Paul McEwan
Donald McIntosh
Kyle Stemple
Annie Yoder
U
203
Grassi & Co.
NEW YORK
488 Madison Avenue
New York
NY 10022
USA
Telephone:
Facsimile:
E-mail:
Website:
+1 (212) 661 6166
+1 (212) 755 6748
www.grassicpas.com
Stephen Mannhaupt
Robert Manzella
Kevin Meyer
Carl Oliveri
John Pellitteri
Lou Pizzileo
David Rottkamp
Mehmet Sengulen
Alan Silverstein
David Sobel
Rocco Totino
Alice Varisano
David Warshauer
Louis Grassi
James Anziano
Robert Brewer
Gary Carpenter
Thomas Butler
Jeffrey Cohen
Ronald Eagar
William Fischer
David Freda
Steven Goldstein
Barry Goodman
Geri Gregor
Robert Grote
Phil Laycock
International Tax:
Louis Grassi
Thomas Butler
Office also located in Long Island
204
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
Terri Coffel
Jeff Slavet
F. Wayne Holton
Aaron J. 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 (White Plains)
Aaron J. 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 J. Halkias
David Evangelista
Michael J. Halkias (Cranford)
mhalkias@mspc-cpa.com
Ronald J. Ruggeri
rruggeri@mspc-cpa.com
205
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
Aaron J. 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
206
John F. Prentice
ORANGE COUNTY
555 Anton Blvd
Suite 700
Costa Mesa
California 92626
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (714) 361-7600
+1 (714) 361-7601
donnah@hcvt.com
www.hcvt.com
Donna Hansen
Scott Stephenson
Jeffrey Strug
Michele Carter
David Erard
Curt Giles
Robert Hamilton
and Tax:
gregh@hcvt.com
ORLANDO
Commerce Plaza
Suite 400
1201 South Orlando Avenue
Winter Park
Florida 32789-7192
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kurt A. Alter
Scot E. Aurelius
William Blend
Farlen Halikman
International Tax:
+1 (407) 740-5400
+1 (407) 740-0012
info@mslcpa.com
www.mslcpa.com
Rob Matschner
William Miller Jr.
Kevin D. Murphy
Daniel J. O’Keefe
U
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
207
PASADENA
350 West Colorado Blvd
Suite 500
Pasadena
California 91105
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Kevin Cordano
Hans Gustafsson
Vicken Haleblian
and Tax:
+1 (626) 243-5100
+1 (626) 243-5101
vickenh@hcvt.com
www.hcvt.com
Alexandra Leung
Andy Torosyan
Ryan Welch
gregh@hcvt.com
PHILADELPHIA
1800 JFK Boulevard
Philadelphia
Pennsylvania 19103
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Mark S. Carrow
William C. Briggs
International Tax:
International Tax:
208
+1 (215) 545-4800
+1 (215) 545-4810
Jeffrey Gittler
Kevin Ryan
Armanino LLP
PORTLAND
9755 SW Barnes Road
Suite 660
Portaland
Oregon 97225
U.S.A.
Telephone:
E-mail:
Website:
+1 (503) 535 1260
info@amllp.com
www.amllp.com
Bruce Kirschenbaum
International Tax:
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
U
Eadie and Payne, LLP
REDLANDS
1839 West Redlands Blvd.,
Redlands
California 92373
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Eden C. Casareno
Deborah L. Crowley
Adrienne J. Lindgren
Mailing Address
PO Box 9360
Redlands
California 92375-2560
U.S.A.
+1 (909) 793-2406
+1 (909) 792-3516
www.eadiepaynellp.com
John F. Prentice
Frank M. Zabaleta
John F. Prentice
209
The Bonadio Group
ROCHESTER
171 Sully’s Trail
Suite 201
Pittsford
New York 14534-4557
U.S.A.
Telephone:
Facsimile:
Website:
Gerald J. Archibald
Charles Baracco
Thomas F. Bonadio
Thomas Bruckel
Carl Cadregari
Heidi Caton
Kristen M. Clark
Jean Close
Jeffrey R. Corey
Jeffrey Couchman
Scott W. Cresswell
Timothy Doyle
Anthony Duffy
Donald Eichenauer
Robert Enright
David Fabian
Paul Fries
Gregg Genovese
Thomas Gianatasio
Denise Gueli
Paul Henry
Scott Jordan
Thomas Kamide
James T. Keefe
Jamie Keiser
Stanley Konopko
Daniel Koscielny
Robert Kriner
International Tax:
+1 (585) 381-1000
+1 (585) 381-3131
www.bonadio.com
Heather Leggiero
Jeffrey Lewis
Bettina Lipphardt
Janine Mangione
Philip A. Mann
Karen Nasoni
Denise Neamon
John Olsen
Jeffrey F. Paille
Kenneth Pink
Leah Powell
Cheryl Prout
Gordon Robbie
Eileen Semmler
Randall Shepard
Michael Smith
Nancy Snyder
Craig M. Stevens
Donald Taylor
Steve M. Terrigino
Roger D. Upton
Mario P. Urso
Alan Walther
Richard Wojciechowski
Bruce B. Zicari II
James J. Zielinski
Richard Zweifel
Thomas F. Bonadio
tbonadio@bonadio.com
Thomas Bruckel
tbruckel@bonadio.com
Offices also in Albany, Buffalo, Syracuse, Perry, Geneva, Utica, New
York City (New York) and Vermont
210
Armanino LLP
SAN DIEGO
11512 El Camino Real
Suite 311
San Diego
California 92130
U.S.A.
Telephone:
E-mail:
Website:
+1 858-794-9401
info@amllp.com
www.amllp.com
Theresa Brown
International Tax:
Frazer, LLP
SAN DIEGO
Website:
http://www.frazerllp.com/contact-us-2/
Services available through Los Angeles
Armanino LLP
SAN FRANCISCO
44 Montgomery Street
Suite 900
San Francisco
California 94104
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Scott Copeland
Lynn Henley
International Tax:
+1 (415) 568-3280
+1 (415) 568-3281
info@amllp.com
www.amllp.com
U
Ricardo Martinez
211
Armanino LLP
SAN JOSE
50 W. San Fernando Street
Suite 600
San Jose
California 95113
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Scott Borgia
Matthew Chavez
Jon Davies
Malcolm Ellerbe
David Lee
International Tax:
International Tax:
+1 (408) 200-6400
+1 (408) 200-6401
info@amllp.com
www.amllp.com
Takashi Midorikawa
Chris Moore
David Sordello
Robert Tuvell
Kevin Wise
Jon Davies
Kevin Wise
kevin.wise@amllp.com
Armanino LLP
SAN RAMON
12657 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
Theresa Brown
John Brychel
Dave Burlington
Brad Cless
Lori Colvin
David Davis
John Dunican
Vintage Foster
Tom E. Gard
John Horner
International Tax:
212
+1 (925) 790-2600
+1 (925) 790-2601
info@amllp.com
www.amllp.com
Tim Hourigan
Dan R. Jones
Bruce Kirschenbaum
Tom Mescall
Joshua K. Nevarez
Paul O’Grady
Monika Pelz
Matt Perreault
Paul J. Peterson
Gary Pitchford
Jeff A. Stegner
Jeremy Sucharski
Mark G. Wagner
Kevin Wise
Andy J. Armanino
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
Shannon M. Borden
International Tax:
+1 (812) 522-8416
+1 (812) 523-8615
blue@blueandco.com
www.blueandco.com
U
Michael A. Fleetwood
Bradley A. Shaw
bshaw@blueandco.com
Jerry M. Hammel
213
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
Brown Smith Wallace LLC
ST. CHARLES
1520 South Fifth Street
Suite 309
St. Charles
Missouri 63303
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
Bill Willbrand
214
+1 (636) 255-3000
+1 (636) 947-6128
info@bswllc.com
www.bswllc.com
Brown Smith Wallace LLC
ST. LOUIS
6 CityPlace Drive
Suite 900
St. Louis
Missouri 63141
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (314) 983-1200
+1 (314) 983-1300
info@bswllc.com
www.bswllc.com
Roy H. Kramer
Christopher C. Menz
Donald L. Mitchell
Tony Munns
Larry N. Pevnick
Steve Schueppert
Karen S. Stern
Harvey N. Wallace
Robin R. Bell
Tony J. Caleca
Martin M. Doerr
Doug Eckert
Alan J. Fine
Ted A. Flom
Cathy B. Goldsticker
Rob Haggerty
David Heilich
Harvey N. Wallace
hwallace@bswllc.com
TALLAHASSEE
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
U
Julie A. Baird
International Tax:
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
215
TAMPA AREA
311 Park Place Boulevard
Suite 100
Clearwater
Florida 33759
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (727) 531-4477
+1 (727) 538-2154
info@mslcpa.com
www.mslcpa.com
Steven R. Jones
International Tax:
Russell J. “Jeff” Goolsby
Kevin D. Murphy
kmurphy@mslcpa.com
Kurt A. Alter
kalter@mslcpa.com
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
David Bekedam
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
John R. Lilly
and Tax:
216
+1 (805) 374-8555
+1 (805) 374-9777
gregh@hcvt.com
www.hcvt.com
Robin Paule
John Van Trigt
Nicholas Vinolus
Greg Hutchins
gregh@hcvt.com
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:
Lesley A. Mast
International Tax:
+1 (330) 264 0791
+1 (330) 262-9136
www.reacpa.com
U
C. Eugene Spittle
217
ZANESVILLE
1144 Military Rd, Suite A
Zanesville
Ohio 43701-0967
U.S.A.
Telephone:
Facsimile:
E-mail:
Website:
+1 (800) 837-0804
+1 (740) 454-3292
www.reacpa.com
Chad Bice
International Tax:
James Fracker
UruguayGMT-3
Moore Stephens Auditores Asociados
MONTEVIDEO
Juncal 1305
Piso 16
Montevideo
Uruguay
Telephone:
Facsimile:
E-mail:
Website:
+598 29159714
+598 29159714
auditoria@msaa.com.uy
www.msaa.com.uy
Cr. Francisco Obes Secco
Cr. Daniel González Cotelo
for Legal Matters:
218
Cra. Ximena Furtado Cazes
Cr. Daniel González Cotelo
dgonzalez@ppv.com.uy
Cra. Ximena Furtado Cazes
xfurtado@ppv.com.uy
Dr. Tomás Guerrero Costa
tguerrero@ppv.com.uy
VenezuelaGMT-4.5
Cifuentes, Lemus & Asociados, S.C.
CARACAS
Av. La Salle
Torre Phelps
Piso 26
Plaza Venezuela
Caracas
Venezuela
Telephone:
Facsimile:
E-mail:
Website:
+58 (212) 781 88 66
+58 (212) 781 29 32
cla@moorestephens.com.ve
www.moorestephens.com.ve
Zaidet Cotoret
Mayerling Mejía
José de los Santos Martínez
Laura Peserico
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
VietnamGMT+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:
Ha Phu Nguyen (Managing
Partner)
Tuan Anh Nguyen
U
V
+84 (4) 3 783 2121
+84 (4) 3 783 2122
info@cpavietnam.vn
www.cpavietnam.vn
Nam Thanh Phan
Thang Van Dinh
Ha Phu Nguyen
haphu@cpavietnam.vn
Hien Thu Nguyen
thuhien@cpavietnam.vn
219
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
Tuan Anh Nguyen
tuannguyen@cpavietnam.vn
Hien Thu Nguyen
DA NANG CITY
No. 528 Dien Bien Phu Street
Thanh Khe Dong Ward
Thanh Khe District
Da Nang City
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (511) 3 828 154
+84 (511) 3 828 154
info@cpavietnam.vn
www.cpavietnam.vn
Tuan Anh Nguyen
tuannguyen@cpavietnam.vn
Hien Thu Nguyen
SON LA PROVINCE
No. 89 Truong Chinh Street
Quyet Thang Ward
Son La City
Son La Provence
Vietnam
Telephone:
Facsimile:
E-mail:
Website:
+84 (022) 3 756 678
+84 (022) 756 678
info@cpavietnam.vn
www.cpavietnam.vn
Nghia Van Truong
nghiatv@cpavietnam.vn
Hien Thu Nguyen
220
YemenGMT+3
Mohamed Al-Jaradi & Co
SANA’A
Haddah Street
2nd Floor Versailles Hotel Building
Sana’a
Republic of Yemen
Telephone:
Facsimile:
E-mail:
Website:
+967 1 411 406
+967 1 411 407
mohamed.alqubati@mco-ye.com
www.mco-ye.com
Mohamed Al-Qubati
Mohammed Ahmed Al-Jaradi
Hesham A. Al-Atnah
Mohamed Al-Qubati
mohamed.alqubati@mco-ye.com
ZambiaGMT+2
Moore Stephens IFI Limited
LUSAKA
Tim Woodward
Paul Stockton
V
Y
Z
221
CORRESPONDENT FIRMS
Correspondent firms are not full member firms of Moore
Stephens International Limited.
Firms may be designated as correspondent firms where:
·
·
·
222
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.
AustraliaGMT+8/10
Bartons Chartered Accountants and Wealth Advisors
ADELAIDE - CAMDEN PARK
Mailing Address
PO Box 2062
Morphettville
474a, Anzac Highway
Camden Park
Telephone:
Facsimile:
E-mail:
Website:
+61 (8) 8294 4744
+61 (8) 8294 4676
admin@bartons.com.au
www.bartons.com.au
John O’Connell
Adam McCann
Leanne Carnegie-Smith
Chris Waples
Stuart M. Brown
International Tax:
Chris Waples
chrisw@bartons.com.au
Leanne Carnegie-Smith
leannec@bartons.com.au
BotswanaGMT+2
Stevens Fricker & Associates
GABORONE
Deloitte House
Plot 64518
Fairground Office Park
Gaborone
Botswana
John Stevens
Peter Stevenson
+267 3952474
+267 3952478
jy@dss.co.bw
http://www.stevensfricker.com
Robert Michael Northcote Vinen
Peter Stevenson
pds@dss.co.bw
Correspondent/Associated
Firms
Telephone:
Facsimile:
E-mail:
Website:
223
BrazilGMT-3.5
Estilo Consultoria
Accounting and Tax
SÃO LUIS
Av. Jerônimo de Albuquerque,
545, Conj.
9/10, Bequimão - 65080-645 - São
Luis - MA
Brazil
Telephone:
Facsimile:
E-mail:
Website:
+55 (98) 3304 4182
+55 (98) 3304 4182
mssl@msbrasil.com.br
Erlinael da Silva Teixeira
Erlinael da Silva Teixeira
erlinael@msbrasil.com.br
ChinaGMT+8
Moore Stephens Global Link Ltd
Representation Office - Non Accounting Business
Business Development
SHANGHAI
A 1704 City Center of Shanghai
200051
No. 100 Zun Yi Road
Chang Ning District
Shanghai
Telephone:
Facsimile:
E-mail:
Website:
+86 (21) 6237 2690/2691/2880
+86 (21) 6237 0272
info@moorestephens-gl.com
www.msgl.net
Enrique Bechis
Roberto C. Cox
Enrique Bechis
ebechis@moorestephens-gl.com
El SalvadorGMT-6
Audit & Consulting Financial Tax, S.A. de C.V,
SAN SALVADOR
7a. Calle Poniente y 81 Av. Norte
No. 509 Col. Escalón
San Salvador
El Salvador
Telephone:
E-mail:
+503 2522 6500
omar.guzman@acft.sv
Omar Guzmán Sánchez
Pedro David Hernández Fuentes
224
Luis Alcides Pleitez Interiano
Pedro David Hernández Fuentes
pedro.hernandez@acft.sv
EstoniaGMT+1
Audiitfirma Klea Oü
PÄRNU
Rüütli 51
80010 Pärnu
Estonia
Telephone:
Facsimile:
E-mail:
+372 (44) 90900
+372 (44) 90901
klea@klea.ee
Kalle Lahe
Kalle Lahe
klea@klea.ee
ItalyGMT+1
Synergia Consulting Group
MILAN
Via Monte di Pietà 21,
20121, Milan
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (02) 86337246
+39 (02) 86337408
segreteria@synergiaconsulting.it
www.synergiaconsulting.it
Pietro Mastrapasqua
pmastrapasqua@mtea.it
Synergia Consulting Group (national grouping of tax and accounting
firms)
All contact with the Synergia group of firms should be made through
Pietro Mastrapasqua
Studio Castellengo
ALBA
Via San Paolo, 4
12051 Alba
Italy
+39 (0173) 441502
+39 (0173) 361114
info@studiocastellengo.it
www.studiocastellengo.it
Firms
Telephone:
Facsimile:
E-mail:
Website:
Gianpaolo Brignolo
225
Studio Mancinelli
ANCONA
Via Sandro Totti, 1
60131 Ancona
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (071) 2866628
+39 (071) 2866630
studio@studiomancinelli.com
www.studiomancinelli.com
Maurizio Bastianelli
Studio Garozzo
CATANIA
Via Luigi Rizzo, 18
95131 Catania
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (095) 326777
+39 (095) 326082
studiogarozzo@studiogarozzo.it
www.studiogarozzo.it
Luca Barboso
Studio Fazzini & Partners
FIRENZE
Via G. Garibaldi, 15
50123 Firenze
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (055) 2398430
+39 (055) 264355
fazzini@studiofazzini.it
www.studiofazzini.it
Marco Fazzini
Studio Piana Illuzzi Queirolo Trabattoni
GENOA
Via San Vincenzo, 2
16121 Genoa
Italy
Telephone:
Facsimile:
E-mail:
Dr. Luca Trabattoni
226
+39 (010) 530091
+39 (010) 5533133
studio@assoprof.net
Studio Commercialisti Modena & Partners
MODENA
Strada Delle Fornaci, 20
41126 Modena
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (059) 2920911
+39 (059) 346643
studio@studiocommercialistimo.it
www.studiocommercialistimo.it
Gianluca Riccardi
Studio Fiorentino Associati
NAPLES
Piazza Della Republica, 2
80122 Naples
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (081) 2470130
+39 (081) 2470100
info@fiorentinoassociati.it
www.fiorentinoassociati.it
Marco Fiorentino
Studio MTEA
ROME
Viale Delle Milizie, 14
00192 Rome
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (06) 328631
+39 (06) 32863998
taxfirm@mtea.it
www.mtea.it
Pietro Mastrapasqua
pmastrapasqua@mtea.it
Studio Boidi & Partners
TORINO
Via Andrea Doria, 15
10123 Torino
Italy
+39 (011) 8126767
+39 (011) 8122300
info@studioboidi.it
www.studioboidi.it
Firms
Telephone:
Facsimile:
E-mail:
Website:
Massimo Boidi
227
Studio Bortolomiol
TREVISO
Piazza Filodrammatici, 1
31100 Treviso
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (0422) 4109966
+39 (0422) 412263
mail@studiobortolomiol.it
www.studiobortolomiol.it
Marcellino Bortolomiol
Studio Capra & Associati
VERONA
Stradone San Fermo, 20
37121 Verona
Italy
Telephone:
Facsimile:
E-mail:
Website:
+39 (045) 8030145
+39 (045) 8010778
studio@studiocapraeassociati.it
www.studiocapraeassociati.it
Giuseppe Capra
LiechtensteinGMT+1
Töndury + Partner AG
LIECHTENSTEIN
Mailing Address
P.O. Box 101
9495 Triesen
Liechtenstein
Austrasse 15
9495 Triesen
Liechtenstein
Telephone:
Facsimile:
E-mail:
Website:
+423 265 51 51
+423 262 79 89
toendury@toendury.li
www.toendury.li
Dr.oec. HSG Hans Eggenberger
228
Lic.oec. HSG Gerhard Meier
Dr.oec. HSG Hans Eggenberger
h.eggenberger@toendury.li
NigeriaGMT+1
RoseWater Partners
LAGOS
5 Shagamu Avenue
Off Association Avenue
Ilupeju
Lagos
Nigeria
Telephone:
Facsimile:
E-mail:
Website:
Kayode Sunmola
International Tax:
+234 1 271 8643 / 8644
+234 1 271 8643
info@rosewaterpartners.com
www.rosewaterpartners.com
Paul Abegunde
Kayode Sunmola
kayode.sunmola@rosewaterpartners.com
Paul Abegunde
paul.abegunde@rosewaterpartners.com
Russian FederationGMT+2/12
Balance Ltd LLC
MOSCOW
Mailing Address
P.O. Box 11
Moscow 125413
Russian Federation
5 Golovinskoye Shosse
Moscow 125212
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Evgeny V. Pavlov
Valery S. Tishenko
+7 (495) 788 19 45
+7 (495) 788 19 44
info@balanceltd.ru
http://balanceltd.ru/
Michael V. Pylov
All international contact to be made through Moore Stephens
Moscow Limited
Office 679
21/5 Kuznetskij Most
Moscow 107996
Russian Federation
Telephone:
Facsimile:
E-mail:
Website:
Ludmila Rodionova
Mailing Address
A-195, P.O. Box 31
Moscow 125195
Russian Federation
+7 (495) 626 0163/0297
+7 (495) 626 0297
transsib_audit@mtu-net.ru
www.transsib-audit.ru
Natalia Zakurdaeva
All international contact to be made through Moore Stephens
Moscow Limited
229
Firms
ZAO “Transsib-Audit”
MOSCOW
Sri LankaGMT+5.5
Aiyar & Co.
COLOMBO
“Havelock Central Building”
104-4/1 Havelock Road
Colombo 05
Sri Lanka
Telephone:
Facsimile:
E-mail:
+94 112 505516/505517
+94 112 505518
aiyar@slt.lk
E. Ruwan J. Perera (Managing
Partner)
International Tax:
Joseph Jayaseelan
E. Ruwan J. Perera
ruwanaiyar@sltnet.lk
Joseph Jayaseelan
josephaiyar@sltnet.lk
United KingdomGMT
MA Partners LLP
NORWICH
7 The Close
Norwich
NR1 4DJ
Telephone:
Facsimile:
E-mail:
Website:
Jeremy Robson
Frank Shippam
Iain Mawson
Mary-Anne Sargeant
Alistair Fish
+44 (0) 1603 227600
+44 (0) 1603 227610
enquiries@mapartners.co.uk
www.mapartners.co.uk
Chris Dugdale
Clare Goodswen
Martyn Page
William Hill
Chris Dugdale
chris.dugdale@mapartners.co.uk
Martyn Page
martyn.page@mapartners.co.uk
Offices also in Attleborough, Swaffham and Watton.
230
ZimbabweGMT
pna Chartered Accountants
BULAWAYO
100 A Samuel Parirenyatwa Street
Bulawayo
Zimbabwe
Phillip Ndlovu
+263 9 61101 / 61085
tssiwela@pnacharteredaccountants.com
www.pnacharteredaccountants.com
Thamsanqa Siwela
Phillip Ndlovu
philipndlovu12@gmail.com
Firms
Telephone:
E-mail:
Website:
231
EMAIL COUNTRY CODES
To assist in helping you locate the sender of International e-mails,
listed below are the country abbreviations of our Member and
Correspondent firms.
.adAndorra
.ky
.ae
.kzKazakhstan
Cayman Islands
.alAlbania
.lbLebanon
.an
.liLiechtenstein
Netherlands Antilles
.arArgentina
.lk
.atAustria
.ltLithuania
.auAustralia
.luLuxembourg
.azAzerbaijan
.lvLatvia
.bdBangladesh
.maMorocco
.beBelgium
.mcMonaco
.bgBulgaria
.mdMoldova
.bhBahrain
.mk Macedonia, FYRO
.bmBermuda
.mtMalta
.boBolivia
.muMauritius
.brBrazil
.mxMexico
.bsBahamas
.myMalaysia
.bwBotswana
.niNicaragua
.bzBelize
.nINetherlands
.caCanada
.ngNigeria
.chSwitzerland
.noNorway
.ck
.nz
Cook Islands
Sri Lanka
New Zealand
.clChile
.omOman
.cnChina
.paPanama
.coColombia
.pePeru
.cyCyprus
.pg
.cz
.phPhilippines
Czech Republic
Papua New Guinea
.deGermany
.pkPakistan
.dkDenmark
.plPoland
.do
.ptPortugal
Dominican Republic
.ecEcuador
.pyParaguay
.eeEstonia
.qaQatar
.egEgypt
.roRomania
.esSpain
.ru
.fiFinland
.rsSerbia
.frFrance
.sa
.giGibraltar
.scSeychelles
.grGreece
.seSweden
.gtGuatemala
.sgSingapore
.hk
.skSlovakia
Hong Kong
Russian Federation
Saudi Arabia
.hnHonduras
.sv
.hrCroatia
.sySyria
.huHungary
.thThailand
.idIndonesia
.tnTunisia
.ieIreland
.trTurkey
.ilIsrael
.twTaiwan
.im
.uaUkraine
Isle of Man
El Salvador
.inIndia
.uk
.irIran
.usUSA
.isIceland
.uyUruguay
.itItaly
.veVenezuela
.joJordan
.vg
.jpJapan
.vnVietnam
.kr
.yeYemen
Korea (South)
.kwKuwait
.za
United Kingdom (Great Britain)
South Africa
Please note that most MSIL member and correspondent firms from Nigeria, UK and
USA use .com at the end of their e-mails.
.
232
personal contact details
C: Cell phone; D: Direct dial
Aamir, Naveed
Abdelsalam, Mohamed
Khaled Salah
Abdulali, Mustafa
Abedin, Kamrul
Abedin, M. J.
Abegunde, Paul
Abel, Edmund R.
Abel, Robert A.
Abi-Ghanem, JeanMarie
Abreu, Antonio
Salvador
Abu Farah, Fathi
Acha, Pablo
Ackerman, John J.
Acklin, Thomas
Acosta, Carlos
Adams, Bill
Adcock, John
Adlercreutz, Agneta
Adrian, Stephen L.
Aerts, Walter
Aguayo Henríquez,
Víctor
Aguirre, Raúl
naveed.aamir@elayouty.com mkhaled@moorestephensegypt.com
C: +20 1001116200 mustafa.abdulali@moorestephens.com
D: +44 (0)7770 640011 kamrul.abedin@mjabedin.com
C: +880 171 303 5677 jainul.abedin@mjabedin.com
C: +880 171 300 7525 paul.abegunde
@rosewaterpartners.com eabel@blueandco.com babel@blueandco.com jabighanem@moorestephens.com.au
C: +61 (0) 433 118 551 antonio.abreu@msfunchal.pt 141
70
181
36
36
229
194
186
26
137
fathi.abufarah
@moorestephens-qa.com 137
pablo.acha@msib.net 155
jackerman@blueandco.com
C: +1 502 609 3510 199
C: +41 79 599 94 92 159
cacosta@moorestephensscai.com
C: +57 (3)20 4423600 57
wadams@scandh.com 200
C: +971 50 6588079
6/9/132/167/168
agneta.adlercreutz@moorestephens.se
C: +46 (0)704 93 25 60
D: +46 (0)303 840 30 157
sadrian@moorestephens.com.au
C: +61 (0) 418 397 883 26
walter.aerts@moorestephens.be 37
vaguayo@moorestephens.cl 49
raguirre@valdivia.com.bo
C: +591 77770100 Ahmad, Zafar
C: +92 314 2590000 Aitov, Aidar
aidar.aitov@allianceaudit.kz
C: +7 777 775 09 10 Al Bahar, Hussah
hussah.albahair
@moorestephens-kw.com Alam, Manzoor-ul
manzoor-ul.alam@mjabedin.com
C: +880 171 154 1696 Al-Atnah, Hesham A.
hesham.alatnah@mco-ye.com Aleksic, Bogoljub
aleksic@revizija.co.rs
C: +381 63 521 059 Alexander, Melissa
malexander@moorestephens.com.au
D: +61 (0) 414 974 407 Alff, Florian
alff@alff-eickhoff.de Al-Jaradi, Mohammed mohammed.aljaradi@mco-ye.com Ahmed
40
133
108
109
36
221
143
27
77
221
233
@
personal contact details (CONTINUED)
Allahverdiyev, Hikmet
Allan, Steven A.
Allen, Duke
Allen, Joanne
Allison, Kevin J.
Almeida de Oliveira,
José
Alonso Díaz, Sandra
Al-Qubati, Mohamed
Alstrøm, Ole
Alt, Margie
Alter, Kurt A.
Amato, Jennifer
Amine, Joseph A.
Anderson, David
Andersson, Patrik
Angeli, Andrea
Ankarath,
Nandakumar
Anschuetz, Chad M.
Antonelli, Lindy
Antonius, Peter
Anziano, James
Aparicio, Celestino
Aprath, Matthias
Archer, Greg
Archibald, Gerald J.
Ardern, Dean
Ardito, Frank T.
Argaman, Amnon
Arias, Lazaro
Armanino, Andy J.
Armanino, Matt
Armour, Gordon
Arzate Figueroa,
Heliodoro
234
hikmet.allahverdiyev@moorestephens.az
C: +994 50 200 44 40 35
sallan@moorestephens.com.au
C: +61 (0) 419 365 364 26
dallen@scandh.com 200
joanne.allen@moorestephens.com
C: +44 (0)7887 626277 169
kevina@pscpa.com 213
jaoliveira@msbrasil.com.br
C: +55 31 9972-4165 41
sandraalonso
@moorestephens-fidelitas.com 154
mohamed.alqubati@mco-ye.com 221
oa@moorestephens.dk
C: +45 40 30 79 11 62
margiea@za-ms.co.za
D: +27 21 685 0088 145
kalter@mslcpa.com 202/207/215/216
jamato@scandh.com 200
amine@moorestephensdm.com 191
david.anderson@moorestephens.com
C: +44 (0)7887 626288 176
patrik.andersson@moorestephens.se
C: +46 706 513322 158
a.angeli@axisnet.it 103
nanda@moorestephens-uae.com
C: +971 50 6524796 167
anschuetz@moorestephensdm.com 191
lindy.antonelli@amllp.com 202
D: +61 3 8635 1952 8/22
janziano@grassicpas.com
C: +1 646 285-3470
D: +1 212 223-5003 204
155
maprath@rinke-gruppe.de 83
garcher@moorestephens.com.au
C: +61 (0)408 720460
D: +61 7 4078 1701 24/25
garchibald@bonadio.com
C: +1 585-750-6776
D: +1 585-249-2780 210
dardern@moorestephens.com.au
D: +61 (0)3 8779 6558 23
fta@gtreilly.com 184
amnon@lionorl.co.il
C: +972 54 6788005 102
larias@moorestephensula.do 67
C: +1 925 451 2548
D: +1 925 790 2636
5/6/202/209/211/212
matt.armanino@amllp.com
C: +1 925 352 3139 212
gordon.armour@moorestephens.com 177
heliodoro.arzate@delbarrioycia.com 117
Arzuaga Souto, Javier javier.arzuaga@grupoams.com 153
Astudillo Lopez, Jorge joastudillo@moorestephens.cl 49
Atcha, Idris
C: +965 97434688
D: +965 22986401 5/109
Atchison, Grant
grant.atchison@msiom.com
C: +44 (0)7624 212029
D: +44 (0)1624 697211 101
Aurelius, Scot E.
saurelius@mslcpa.com 207
Austin, Laurie J.
laustin@dgccpa.com
D: +1 781 937 5329 184
Avci, Kenan
kenan.avci@moorestephens.com.tr
C: +90 533 553 20 00 166
Aw, Mick
mickaw@moorestephens.com.sg
C: +65 9109 1881
D: +65 6329 2701 144
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Augusto
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Ignacio
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Blackbeard, Jeff
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Blanco, Edwin
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jblanquer
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Bortolomiol,
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Marcellino
Bothara, G. M
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Bouraoui, Jelil
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238
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Brambila Espinosa,
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Buchschatz, Sven
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h.buch@mth.nl
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239
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Buffini, Mike
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Cagle, Clarke
Cain, David M.
Calado, Claudio S.
Caleca, Tony J.
Callaghan, John
Callow, Phillip
mike.buffini@msiom.com
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155
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Camarena Berra,
Alejandro
Camargo, Hildebrando h.camargo@msbrasil.com.br
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Roberto
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240
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Leanne
Carpenter, Gary
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Castro e Silva,
robinson@msbrasil.com.br
Robinson P.
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Castro, Maria E.
mcastro@suarez-menendez.com
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Antonio
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Chandran, Chris
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Chang, Matthew
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Chavez, Matthew
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Chen, Hong
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241
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Christensen, Kurt
Christian, Blake
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Chrysostomos
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Chuang, Angela
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Cohen, Jacques
242
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mikecostello@decosimo.com 186
zcotoret@moorestephens.com.ve
C: +58 (414) 326 98 09
D: +58 (212) 7938814 219
jcouchman@bonadio.com
C: +1 716-860-0813
D: +1 716-250-7852 210
phil.cowan@moorestephens.com
C: +44 7887 626237
D: +44 20 7651 1807 169
dcox@atkinsoncpa.com 182
C: +54 (911) 4565 7796 22/224
scott.craig@moorestephens.com 176
philippe.craninx@winx.be 37
gavin.craw@markhams.co.nz
C: +64 27 289 1979 128
crawford@moorestephensdm.com 191
243
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Cresswell, Scott W.
scresswell@bonadio.com
C: +1 585-750-6996
D: +1 585-249-2702 210
Crowley, Deborah L.
dcrowley@eadiepaynellp.com 209
Cruz - d’Argencé,
mayela.cruz.gonzalez@gmail.com
Mayela
C: +505 8643 7619 131
Cruz, Noel
fncruzp@ibw.com.ni
C: +505 8454 8840 131
Cummings, Linda
lcummings@moorestephens.com.au
D: +61 (0)3 8635 1946 23
Cutler, Howard L.
hcutler@beenegarter.com
C: +1 616 481-7678 193
Czudaj, Miecio
miecio.czudaj@mmda.co.nz 129/130
da Silva Teixeira,
erlinael@msbrasil.com.br
Erlinael
C: +55 98 8114 9784 224
Dagarag, Ray
ray.dagarag@hcvt.com DaGraca, Chad
cdagraca@dgccpa.com 184
Dahari, Boaz
boazd@lionorl.co.il
C: +972 54 6788009 102
Dahl, Erik
ed@moorestephens.dk
C: +45 30 13 64 87 66
Dale, Alvin F.
adale@dmcl.ca 47
Dalloway, Mark
mark.dalloway@markhams.co.nz
C: +64 21 136 7439 128
Daniel, Derek
derekdaniel@decosimo.com 194
Dannenbaum, Joachim j.dannenbaum@moorestephens.de 78
Daňsa, Michal
C: +420 604 905 440 60/61
Daren, Michael Barry
mdaren@segalllp.com
D: +1 (416) 490 3453 47
Datlen, Stuart
stuart.datlen@moorestephens.com
C: +44 (0)7715 052516
D: +44 (0)23 8082 1526 180
Davies, Jon
D: +1 (408) 200-6411 202/209/211/212
Davis, David
david.davis@amllp.com
C: +1 925 963 2197 212
Davis, Sharon A.
sdavis@frazerllp.com 198
De Anda Sánchez, José jcdeanda@msdat.com.mx
C: +52 155 3538 6194 117
De Anda Turati, José
Antonio
C: +52 155 3733 1235 117
de Bie, Paul
pauldebie@wvdb.nl 122/123
De Couto, Rebecca
rdecouto@htd.bm 39
de Jager, Heinie
hdejager@grg.moorestephens.co.za 148
de Koning, Peter
p.de.koning@drv.nl
C: +31 (6) 22919247 124
De los Santos Anaya,
msantosa@msc.com.mx
Marcelo
C: +52 444 829 0175 120
De los Santos Fraga,
jsantos@jsc.com.mx
Javier
C: +52 1834 1060 689 114
De los Santos Valero,
gsantos@jsc.com.mx
Gerardo
C: +52 1834 1113-131 114
jsantosv@jsc.com.mx
Javier
C: +52 1834 1114 391 114
vsantos@jsc.com.mx
José Ventura
C: +52 1834 1114 815 114
244
de los Santos, Carlos
csantosa@msc.com.mx
D: +52 444 829 7470 120
De Marchi, Andrea
a.demarchi@axisnet.it 102/103
de Mey, Flip
flip.demey@moorestephens.be 37
De Mol, Manuella
manuella.demol@moorestephens.be 38
De Muynck, Luc
luc.demuynck@x-stra.be 38
de Oliveira, Adelmo
adelmo@msbrasil.com.br
C: +55 31 9956-3731 41
de Siqueira, Eloi
esiqueira@msbrasil.com.br
C: +55 11 99153 1831 43/44
De Smedt, Emiel
emiel.desmedt@moorestephens.be 37
de Villiers, Wilna
wilnad@pta.moorestephens.co.za
149/151
de Waal, Vanessa
vdewaal@moorestephens.com.au
C: +61 (0) 438 810 809
D: +61 7 3640 4044 23
De Waele, Peter
peter.de.waele@winx.be 37
de Wijs, William
williamdewijs@wvdb.nl 122/123
Deacon, Heather
C: +44 (0)7538 601341
D: +44 (0) 20 7651 1507 7
Dean, Jonathan D.
dean@moorestephensdm.com 191
Decosimo, J. Thomas
tomdecosimo@decosimo.com 186
Decosimo, Nick
D: +1 (423) 266-6602 6/186
Decosimo, R. Frederick freddecosimo@decosimo.com 186
Decosimo, Rose E.
rosedecosimo@decosimo.com 186
DeFelice, Alexandra
D: +1 917 338 6047 10/182
DeGennaro, Joseph C. degennaro@moorestephensdm.com 191
Del Barrio Alba,
webmaster@delbarrioycia.com 117
Armando
Del Cid, José María
josemariadelcid
@moorestephensjmc.com 152/155
Delgado, Zacarías
zdelgado@moorestephens.com.ve
C: +58 (414) 326 71 65
D: +58 (212) 793 4939 219
den Bouw, Richard
C: +31 6 51477015 124/125
Deng, Yongxia
15823585938@163.com Denooze, Hilde
hilde.denooze@moorestephens-europe.com
D: +32 (0) 2 627.18.32 9
DePoli, Michael J.
depoli@moorestephensdm.com 191
Dessulemoustierm.dessulemoustier@msct.at
Bovekercke, Michael
C: +43 66488 766866
D: +43 1 531 74600 28
DeVito, Michael
mdevito@citrincooperman.com 205
Dey, Andrew
a.dey@mowbreygil.com 46
Di Martino, Francisco fdimartino@suarez-menendez.com 22
Diamantaras,
diamantis.diamantaras@moorestephens.gr
Diamantis
C: +30 6977 456772 84
Diaz, Francisco
francisco.diaz@msib.es 155
DiCicco, Leonard N.
lndicicco@dgccpa.com 184
Diekow, Jörn
jd@turnbullirrgang.de 74
Dillon, Bob
bdillon@scandh.com 200
245
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Dillon, Carl J.
carl.dillon@moorestephensnathans.com
C: +353 87 2535760 98
Dimas, Michel
michel.dimas@moorestephens-me.com
C: +961 3 499094 110
DiNatale, Nathan
ndinatale@scandh.com 200
Dinca, Ana
ana.dinca@auditone.ro 138
Dingley, Neil
neil.dingley@moorestephens.com 181
Dinh, Thang Van
dinhthang@cpavietnam.vn 219
Dixon, Clive
clive.dixon@msiom.com
C: +44 (0)7624 495050
D: +44 (0)1624 662020 99/100/101
Dodon, Andrey
andrey.dodon@moorestephens.ru 138
Doerr, Martin M.
mdoerr@bswllc.com
D: +1 314 983 1350 215
Doikova, Sonia
doikova@msaudit.com
C: +359 8788 07740 45
Dolan, Mervyn
mdolan@msca.co.uk
C: +44 (0) 7590 229745 172
Domínguez Pulido,
fdominguez@oma.com.mx
Martín Felipe
C: +52 155 4362 5747
D: +5255 3687 2734 118
Donald, Gillian
gillian.donald@moorestephens.com 176
Donaldson, Peter J.
pdonaldson@dmcl.ca 48
dos Santos Neto, Paulo pcirilo@msbrasil.com.br
Cirilo
C: +55 41 9928 1080 41
Doshi, Chirag
chiragdoshi@kjco.net 94
Dowling, Marcus G.
C: +1 404 444 9438
D: +1 404 531 8127 183/185/192
Doyle, Timothy
tdoyle@bonadio.com
C: +1 518-925-0548
D: +1 518-250-7705 210
Draper, Morris B.
m.draper@mowbreygil.com
D: +1 780 421 5916 46
Driesch, Dirk
dirk.driesch@moorestephens.de 78
Druzianic, Dan
dan.druzianic@markhams.co.nz 129
du Plessis, Izak
izak@stb.moorestephens.co.za 151
du Pré, Marco
m.du.pre@drvcf.nl
C: +31 6 51374531 124/125
du Preez, George
george@stb.moorestephens.co.za 151
Dubielová, Mária
maria.dubielova@bdrbb.sk 145
Duffy, Anthony
aduffy@bonadio.com
C: +1 518-469-2694
D: +1 518-250-7715 210
Dugdale, Chris
chris.dugdale@mapartners.co.uk 230
Dumermuth, Ryan
ryan.dumermuth@reacpa.com 188
Duncan, Dan
dduncan@cdhcpa.com 195
Duncan, Homer
hduncan@frostpllc.com
D: +1 919 341-7418 209
Duncan, Ted
tduncan@frostpllc.com
D: +1 501 975-0248 197
Dundas, Michael
mdundas@moorestephens.com.au
C: +61 (0) 418 922 321 27
Dunican, John
john.dunican@amllp.com
C: +1 (0) 925 498 1902 212
246
Dunker, Preben
Dunnell, Al W.
Durango Pérez,
Mauricio
Durman, Steve
Dyer Ortega, Eduardo
A.
Dykhouse, Terry
Eagar, Ronald
East, Charles Bradley
Ebine, Motoko
Echeverría Arceo,
Daniel Oscar
Ecker, Josef
Ecker, Norbert
Eckert, Doug
Eckhard, Horst
Eder, Florian
Eder-Wildpaner,
Christine
Edison, David
Edwards, Michael
Efstratiou, Pambos
Eggenberger, Hans
Eguiarte Martinez,
Héctor
Ehrsam, Uwe
Eichenauer, Donald
Eidher, Thomas
Eiseman, Thomas P.
Eissa, Ahmed
Ekenseair, Keith
El Alami, Yassine
El Ayouty, Mohamed
H.S.
El Hirikah, Saeed
Ellerbe, Malcolm
prdu@moorestephens.dk
C: +45 20 91 10 11 66
adunnell@pscpa.com
D: +011 206-382-7706 213
C: +593 99196535 6/9/68
steve.durman@moorestephens.com
C: +44 (0)7887 626299 169
edyer@oma.com.mx
C: +52 155-2722-4766
D: +5255 3687 2714 118
Dykhouse@doeren.com
D: +1 248-244-3069 191
reagar@grassicpas.com
C: +1 516 238-3791
D: +1 516 336-2460 195/204
bradeast@decosimo.com 187
mebine@seishin.or.jp 106
decheverria@peonderegilvega.com
C: +52 1999-9478-357 116
josef.ecker@moorestephens.de 81
n.ecker@kpwt-sr.de 81
deckert@bswllc.com
D: +1 314 983 1268 215
h.eckhard
@moorestephensfrankfurt.de 77
f.eder@moorestephens.at
C: +43 664 546 79 97 33
c.eder@moorestephens.at
C: +43 664 849 39 36 33
david.edison@moorestephens.com
169/170
medwards@frazerllp.com 216
p.efstratiou@moorestephens.com.cy
C: +357 99 438281
D: +357 (25) 820968 60
h.eggenberger@toendury.li 228
hectoreguiarte@albertotapia.com.mx 115
uwe.ehrsam@moorestephens.de 74
deichenauer@bonadio.com
C: +1 585-750-5906
D: +1 585-249-2776 210
t.eidher@citytreuhand.at 28
tomeiseman@decosimo.com 186
aeissa@elayouty.com 141
kekenseair@frostplllc.com
C: +1 479 236 1925
D: +1 479 695-4320 192
yelalami@msbernossi.ma 121
C: +966 561 111 241 6/9/141/142
s.elhirikah@elayouty.com 141/142
malcolm.ellerbe@amllp.com
C: +1 408 568 1322 212
247
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Elliott, David
Ellis, Robert C.
Eltchelebi, Rami
Enevoldsen, Stig
Engberg, Lars Erik
Engel, Jürgen
Enright, Robert
Erard, David
Erb, Thoralf
Ericsson, Anders
Eriksson, Sture
Ervin, John
Esperon, Alfredo A.
Espinosa Barro,
Francisco José
Esquivel Amezquita,
Rodrigo
Estigarribia Lezcano,
Fernando José
Etienne, Grégoire
Evangelista, David
Evans, Ian
Evlambides,
Charalambos Pavlos
Exner, Eberhard
Faber, Jochen
Fabian, David
Fagan, Mark
Fanjul, Joaquín
Fanturová, Jitka
Farrell, Hilary
Farrell, Jonathan
Fazzini, Marco
Fearon, Mark
Fehlberg, Ingo
Feichter, David
248
david.elliott@moorestephens.com
C: +44 (0)7887 626243
D: +44 (0)7887 626243 rellis@blueandco.com reltchelebi@moorestephens.com.au
C: +61 (0) 438 025 241 se@moorestephens.dk
C: +45 22 72 29 28 lars.erik.engberg@moorestephens.se
C: +46 (0)70 618 79 39 juergen.engel@moorestephens.de
C: +49 151 20333 195
D: +49 911 6007 2642 renright@bonadio.com
C: +1 585-738-8642
D: +1 585-249-2842 david.erard@hcvt.com thoralf.erb@moorestephens.de anders.ericsson@moorestephens.se
C: +46 (0)70 896 08 93 sture.eriksson@moorestephens.se
C: +46 (0)70 618 79 40 jervin@frostpllc.com
D: +1 479 695-4320 aesperon@suarez-menendez.com resquivel@msdat.com.mx 173
186
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64
158
74
210
207
78
158
158
192
22
153
117
festigarribia@ayca.com.py
C: +595 981 407 889 134
gregoire.etienne@moorestephens.ch 162
devangelista@mspc-cpa.com 190/205
ievans@moorestephens.com.au 26
charalambos.evlambides
@moorestephens.gr
C: +306977 401768 84
exner@rinke-gruppe.de
C: +49 (0)173 515 9803 83
jfaber@dbn.moorestephens.co.za
C: +27 (0)82 3065677 147
dfabian@bonadio.com
C: +1 716-573-9378
D: +1 716-580-1561 210
6/205/206/208/214/217
jfanjul@moorestephens-fidelitas.com
152/154/156
jitka.fanturova@moorestephens.cz
C: +420 603 487 020 60/61
hfarrell@msca.co.uk
C: +44 (0) 7590 229744 174
jfarrell@dgccpa.com 184
marco.fazzini@studiofazzini.it 226
mark.fearon@reacpa.com 203
ingo.fehlberg@moorestephens.de 74
david.feichter@bureauplattner.com 105
Feldberg, Jan Carson
Felts, Larry
Femia, Giuseppe (Joe)
Fernández Ripoll,
Fernando
Fernández, Fernando
jafe@moorestephens.dk 67
larryfelts@decosimo.com 203
gf@gtreilly.com 184
fernando.fernandezripoll
@msmadrid.com 154
fernando.fernandez@msmadrid.com
152/154
Fernández, Pablo
pablo.fernandez@msmadrid.com 154
Fernandez, Wilfredo
wfernandez@citrincooperman.com 214
Ferrari, Giuseppe
giuseppeferrari@bluewin.ch 161
Ferreira, Anton
antonf@frrs.moorestephens.co.za
C: +27 (0)83 463 0534 147
Ferreira, Merwyn
merwynf@nw.moorestephens.co.za
C: +27 (0)72 529 2672 149/151
Festi, Frank L.
frank.festi@reacpa.com 201
Fey, Michael
m.fey@kpwt-la.de
C: +49 (0)871 96240 34 81
Finch, Michael
michael.finch@moorestephens.com 181
Fine, Alan J.
afine@bswllc.com
D: +1 314 983 1292 215
Finzer, Darlene
darlene.finzer@reacpa.com
D: +1 (330) 308-6867 203
Fioravanti, Sérgio
sfioravanti@msbrasil.com.br
Laurimar
C: 55 51 9808 6046 43
Fiorentino, Marco
marcofiorentino@fiorentinoassociati.it
227
Fischer, Anita
a.fischer@moorestephens.at
C: 0043 (0) 676 838 20 450
D: +43 (01) 877 39 00 30
Fischer, Jürgen
D: +43 (01) 877 39 00 29/30
Fischer, Markus
markus.fischer@moorestephens.de
C: +49 (0)173 2902419
D: +49 (0) 54 1 40 46 044 82
Fischer, William
wfischer@grassicpas.com
C: +1 516 650-3692
D: +1 516 336-2410 195/204
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alistair.fish@mapartners.co.uk 230
FitzGerald, Dennis
dfitzgerald@scandh.com 200
Flaig, Chris
chrisflaig@decosimo.com 187
Flanagan, Stephen
sflanagan@traviswolff.com
D: +1 972 590 5237 190
Flannery, James J.
jflannery@mspc-cpa.com
C: +1 908 304 3886 190/205
Flashberg, Jason
jasonf@hcvt.com 216
Fleetwood, Michael A. mfleetwood@blueandco.com 213
Flegas, Giannis
giannis.flegas@moorestephens.gr
C: +30 6977 456748
D: +30 2130 186067 85
Flesher, Greg
gflesher@frostpllc.com
D: +1 501 975-0204 197
Flewellyn, Cary M.
cflewellyn@mstiller.com
C: +1 404 583 7546
D: +1 404 531 8123 183
Flom, Ted A.
tflom@bswllc.com
D: +1 314 983 1294 215
249
@
Flores Carrillo, Pedro
pflores@oma.com.mx
C: +52 155-2899-9036
D: +5255 3687 2732 118
Flower, Mike
mike.flower@markhams.co.nz 129
Fogarolo, Andrea
afogarolo@dfaudit.com
C: +39 335 7350 639 102/103
Fong, Peter
peterfong@msa.com.my 111/112
Ford, Renee B.
reneeford@decosimo.com 186
Ford, William B
wbf@gtreilly.com 184
Förster, Julia
julia.foerster@moorestephens.de
D: +49 211 30125 252 73
Forsyth, Donald
donald.forsyth@moorestephens.com 176
Fortin, Janice M.
fortin@moorestephensdm.com 191
Fortún, Arturo
afortun@msratio.com 39
Foster, Vintage
vintage.foster@amllp.com 212
Fowler, Brett
bfowler@moorestephens.com.au
C: +61 418 187 759 26
Fowler, Martin
mfowler@moorestephens.com.au
C: +61 (0)421 055 963 27
Fox, Todd R.
fox@moorestephensdm.com 191
Fracker, James
jim.fracker@reacpa.com 218
Francis, Graham
graham.francis@moorestephens.com
C: +44 (0)7960 784027
D: +44 (0) 1243 520645 174
Francis, Jim
jfrancis@scandh.com 200
Franke, Bert
bert.franke@moorestephens-rbs.de 74
Franke, Björn
bjoern.franke@moorestephens.de 74
Freda, David
dfreda@grassicpas.com
C: +1 516 650-1029
D: +1 516 336-2417 195/204
Freiburger, Joe
jfreiburger@scandh.com 200
Freke, David
david.freke@moorestephenscfp.com
C: +44 (0)7887 513104 172
Frenay, Aswin
a.frenay@mth.nl
D: +31 320 23 2435 125
Freudel, Ulrich
ulrich.freudel@moorestephens.de
D: +49 621 42263-20 79
Friend, George
gfriend@pe.moorestephens.co.za
6/150
Fries, Paul
pfries@bonadio.com
C: +1 585-750-3571
D: +1 585-249-2840 210
Froelich, Ken
ken@hcvt.com 198
Fröschl, Harald
h.froeschl@kpwt-pa.de 81
Fruchter, Barry E.
bfruchter@mstiller.com
C: +1 404 822 7866
D: +1 404 531 8135 183
Fryer, David
david.fryer@moorestephens.com 170
Fuelling, Patrick D.
fuelling@moorestephensdm.com 191
Fuertes, Andrés
ar@arasociados.com 156
Fujimoto, Koh
kfujimoto@cdhcpa.com 195
Fulton, James T.
jim@ms.com.hk 87/88
Fürst, Thomas
fuerst@n.fuerst-beratung.de 82
Furtado Cazes, Ximena xfurtado@ppv.com.uy 218
250
Fusco, Peppe
Gagliani, Valeria
Gagliardi, Jon S.
Gago Peromingo,
Daniel
Gahagan, Patrick
Galanis, Dionisis
Galiulina, Maria
Gallagher, Andrew
Gallagher, Simon
Gallardo López,
Roberto
Gallhofer, Renate
Galli, Andrew
Galvan, Alejandro J.
Garcia, Javier Calvet
Gard, Tom E.
Garrido Martin, Juan
Manuel
Gärtner, Uwe
Gavljak, John
Gawthrop, Robert E.
Gebhardt, KlausLorenz
Geddes, Craig
pfusco@moorestephens.com.au
C: +61 (0) 421 670 110
D: +61 (0) 8 8205 6243 valeriagagliani@moorestephensla.com
C: +54 (9)11 3403 1509 jgagliardi@mspc-cpa.com
C: +1 908-451-4152 23
6/9
190
153
pgahagan@scandh.com 200
dionisis.galanis@moorestephens.gr
C: +30 6977 456773 84
galiulinam@moorestephens.ru
C: +79147428119 140
andrew.gallagher
@moorestephens-mc.com 120/169
simon.gallagher@moorestephens.com
C: +44 (0)7881 500016 39/169
rgallardo@msdat.com.mx
C: +52 155 4599 0987 117
renate.gallhofer@interwp.com
C: 0043 676 937 90 99 33
andy.galli@moorestephens.com
C: +44 (0)7881 500021 169/170
agalvan@suarez-menendez.com 22
javier.calvet
@moorestephensibergrup.es 155
tom.gard@amllp.com 212
jgarrido@moorestephensjmc.com 155
ug@turnbullirrgang.de jgavljak@moorestephens.com.au
D: +61 (0) 420 986 961 gawthrop@moorestephensdm.com klaus.gebhardt@moorestephens.de cgeddes@moorestephens.com.au
C: +61 (0) 418 349 570 Geerets, Mark
markgeerets@wvdb.nl Geiselhart, Armin
armin.geiselhart@dr-horn.de
D: +49 731 4095 52 Gelblum, Moshe
gelblum@lionorl.co.il
C: +972 54 6788004 Gembom, Eli
egembom@segalllp.com Genovese, Gregg
ggenovese@bonadio.com
C: +1 585-202-0880
D: +1 585-249-2878 Gentry, Michael W.
mikegentry@decosimo.com Gesser, José Francisco francisco@msbrasil.com.br
C: +55 47 9151 3745 Ghassemi-Moghadam, dariush.ghassemi
Dariush
@moorestephens-rbs.de Ghosh, Barun Kumar
cabarunghosh@gmail.com
C: +91 98300 34914 Ghosh, Kaustuv Kumar kaustavghosh@yahoo.com
C: +91 9836 339103 74
27
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102
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187
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Gianatasio, Thomas
Gibb, Rebecca
Gibbons, Nicola
Gibbons, Tom
Gibur Júnior, Luiz
Gijsel, Jan
Gil, Jesús Hernández
Gil, Richard A.
Gilad, Aviel
Gilbert, Marc H.
Giles, Curt
Gillen, Kathy
Gilmour, Jess
Gimpelvich, Nir
Giner Inchausti,
Arantza
Gittler, Jeffrey
Glock, Jeff
Gloger, Dirk-Ralf
Glutsch, Siegfried
Godoy, Magda Leticia
Goertz, David J.
Goldberg, David
Goldstein, Steven
Goldsticker, Cathy B.
Gomes da Silva Filho,
Ruy
Gomes, Elaine
Gomes, Francisco
Moisés de Almeida
Gómez Aguilar, José
Maria
Gong, Bo
Gonzales, Robert
Gonzales, Victor
González Cotelo,
Daniel
252
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arantza.giner
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lgodoy@hnmoorestephens.com
C: + (504) 9990-3942 86/87
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sgoldstein@grassicpas.com
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egomes@msbrazil.com.br
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42
153
57
190
197
218
González Garcia, José
Manuel
González Ortega, Luis
González, Mariano
Goodie, Greg R.
Goodman, Barry
Goodman, Jennifer A.
Goodswen, Clare
Goodwin, Chris
Goolsby, Russell J.
“Jeff”
Gopi, K
Gorbunova, Marina
C: + 57 3204087249
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mariano.gonzalez@mscyl.es
152/154/156
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bgoodman@grassicpas.com
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marina.gorbunova@moorestephens.ru
138
Gossman, Michael
mgossman@mslcpa.com 202
Gottardi, Altair
gottardi@msbrasil.com.br
C: +55 47 9730 3456 42
Gouskos, Jim
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D: +61 (0) 8 8205 6204 5/23
Govind, Venugopal C. vcgovind@varmaandvarma.com
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Govind, Vijay Narayan vngovind@varmaandvarma.com
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Govind, Vivek Krishna vivekgovind@varmaandvarma.com
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Gow, Denise
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Graf von Kanitz,
friedrichgrafvon.kanitz
Friedrich
Grassi, Louis
C: +1 516-241-3100
D: +1 516-336-2450
5/6/10/195/204
Green, David
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C: +44 (0)7700 888810 106/107
Greenhalgh, Donald A. dgreenhalgh@dgccpa.com
D: +1 781 937 5339 184
Gregg, David
dgregg@moorestephens.com.au
C: +61 (0)419 677 747
D: +61 7 3640 4058 23
Gregor, Geri
ggregor@grassicpas.com
C: +1 516 410-2571
D: +1 516 336-2496 195/204
Gregori, Cesar
cesar.gregori
Greiner, Richard
richard.greiner@moorestephens.com
C: +44 (0)7887 626261 169
253
@
Griffin, Danielle
danielle.griffin@moorestephens.com
C: +44 (0)7779 285337
D: +44 (0)1483 445756 177
Griffith, Trevor
tgriffith@msca.co.uk
C: +44 07801 132125 174
Griner, Angela
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Groeneveld, Todd
groeneveld@moorestephensdm.com
D: +1 248 244-3054 191
Grossen, Jacques
158/159/160/162
Grote, Robert
rgrote@grassicpas.com
C: +1 516 650-3027
D: +1 516 336-2468 195/204
Groves, Charles F.
charlesgroves@decosimo.com 186
Gu, Xufen
gxf@chinazhenqing.com Gudevold, Jan
jg@oslo.moorestephens.no
C: +47 901 86 931 132
Gueli, Denise
dgueli@bonadio.com
C: +1 716-481-1867
D: +1 716-580-1562 210
Guerreiro, Isabel
isabel.guerreiro@moorestephens.pt 136
Guerrero Costa, Tomás tguerrero@ppv.com.uy 218
Guerrero Marín, Javier javier@guerrerosanchez.com.mx 119
Guillaume, Evelyne
evelyne.guillaume@moore-stephens.lu
111
Gulevskaya, Irina
irina.gulevskaya@moorestephens.ru
138/140
Gulling, Tim
tgulling@frazerllp.com 198
Gulman, Richard
rgulman@dgccpa.com 184
Gummo, Lynne
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Gunn, Geoffrey G.
ggunn@traviswolff.com
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Gunther, Rob
rgunther@frostpllc.com
D: +1 (501) 975 0112 197
Güntzler, Fritz
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Gustafsson, Hans
hans.gustafsson@hcvt.com 208
Gustafsson, Jan
jan.gustafsson@moorestephens.se
C: +46 (0)70 794 38 14 158
Gustavsson, Anders
anders.gustavsson@moorestephens.se
157
Gustavsson, Lena
lena.gustavsson@allegretto.se
D: +46 8 644 1800 158
Gutiérrez Castillo,
marioegutierrez@prodigy.net.mx 118
Mario Eloy
Gutiérrez, Mario
mario.gutierrez@moorestephenscr.com
Alberto
C: +506 8331-9357 58
Guzaldo, Vincent M.
vguzaldo@bk-cpa.com 187
Guzmán González,
mguzman@jacr.com.mx 118
Mauricio
Guzmán Sánchez,
omar.guzman@acft.sv 224
Omar
Haaning, Martin
msh@moorestephens.dk
Seidelin
C: +45 40 64 78 11 62
254
Haas, Chris
Haberle, Ralf
Hachette, Stéphane
Haggerty, Rob
Haleblian, Vicken
Halikman, Farlen
Halkias, Michael J.
Hambsch, Stefan
Hamilton, Robert
Hammel, Jerry M.
Hammer, Jerri
Han, Jingli
Han, Zheng
Hancock, Andy
Hancock, Trent
Hannigan, Robert J.
Hansen, Donna
Hansen, Flemming
Hardy, Karen
Hargrave, Rob
Harikrishnanunny, P
Harryparsad, Devek
Hartanto, Agus
Hartley, Barry S.
Harvey, Marshall M.
Hasler, Douglas M.
Hasselmans, Carol
Hathorn, Gordon
Hathorn, Michael
Hatziantonoglou,
Panayiotis
Hayes, Brian
Hayes, Gregory W.
Hayes, Matthew
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mhalkias@mspc-cpa.com
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bob.hamilton@hcvt.com 207
186/188/194/196/199/213
jhammer@traviswolff.com
D: +1 972 590 5385 190
hanjingli@xhcpas.com 56
525632471@qq.com andy.hancock@moorestephens.com
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thancock@moorestephens.com.au
D: +61 (0) 411 220 145 27
rhannigan@bk-cpa.com 187
donnah@hcvt.com 193/207
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C: +45 24 26 03 54 65
khardy@segalllp.com
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rob.hargrave@markhams.co.nz
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dhasler@blueandco.com 186/196
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g.hathorn@mowbreygil.com 46
C: +44 (0)7887 626264 5/7/169
panayiotis.hatziantonoglou
@moorestephens.gr
C: +30 6977 456765 84
brian.hayes@moorestephensnathans.com
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D: +353 214255319 98
ghayes@mstiller.com
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C: +44 (0)7950 891601 169
255
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Hazleman, Tarsha
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Heckeler, Udo
udo.heckeler@moorestephens-rbs.de 74
Hedegaard-Kristensen, th@moorestephens.dk
Tom
C: +45 51 71 58 44 64
Hedström, Björn
bjorn.hedstrom@moorestephens.se
C: +46 (0) 739 42 42 50
D: +46 (0)31 722 42 50 157
Heflin, Scott
sheflin@scandh.com 200
Hegab, Mohsen
mohsen@moorestephensegypt.com
C: +20 1001622020 70
Heijens, Marc
m.heijens@drv.nl
C: +31 (6) 10282608 125
Heilich, David
dheilich@bswllc.com
D: +1 314 983 1273 215
Heimeroth, Peter
p.heimeroth@nhup.de 79
Hellinckx, Jan
jan.helinckx@moorestephens.be Helml, Herbert
h.helml@moorestephens.at 32
Hemphill, Craig
craig.hemphill@markhams.co.nz
D: +64 9 306 7106 127
Henderson, Mark
mark.henderson@moorestephens.com
C: +44 (0)7903 891463
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Henegar, John E.
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lynn.henley@amllp.com 211
Hennis, Erik-Jan
ej.hennis@mth.nl
C: +31 6520 28149
D: +31 (0)35 5262264 127
Henriksen, Peter
pvh@moorestephens.dk
Vinstrup
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Henriques, Teresa
teresa.henriques@moorestephens.pt 136
Henry, Paul
phenry@bonadio.com
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Herczeg, Zoltán
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Herden, Karl-Heinz
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C: +49 (0)173 2431441 82
Herlem, Philippe
pherlem@eca-groupe.com 72
Hernández de Alba,
carlos.hernadezdealba
Carlos
Hernández Fuentes,
pedro.hernandez@acft.sv 224
Pedro David
Hernández Gil, Jesús
jhernandez@moorestephensjmc.com
155/156
Hernandez Valdez,
malena.hernandez@corposer.com.mx 116
Magdalena
Herrmann, Arnold J.
aherrmann@citrincooperman.com 205
Heys, Angela L.
aheys@mstiller.com
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256
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Hilger, Günter
Hill, Alan C.
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Hillary, Sarah
Hillermann, Hans
Hilpold, Armin
Hilton, Nicholas
Hinnerup, Dan
Hinsberg, Thomas J.
Hird, Michael
Hoag, Robin D.
Hoffman, Barry L.
Hoffman, Ferdinand
Hofman, Mara
Hogendoorn, Cor
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Hollow, Ian
Holm, Tage Gamborg
Holmdahl, Ray G.
Holthouse, Phil
Holton, F. Wayne
Hooi, Joanne
Hoops, Mark
Hopkins, Angie
Hopper, Patricia
Horan, Daniel
Horner, John
Horning, Gregory
Scott
Horton, Edward C.
Hou, Leon
Hoult, Richard
Hourigan, Tim
Houtkamp, Peter E.
Hoyos, Gabriel
bernadette.higgins
@moorestephens.com 177
guenter.hilger@moorestephens.de 80
alan.hill@reacpa.com 188
william.hill@mapartners.co.uk 230
sarah.hillary@moorestephens.com 169
hhillermann@dbn.moorestephens.co.za
C: +27 (0)79 6942662 147
armin.hilpold@bureauplattner.com 105
nick.hilton@moorestephens.com
C: +44 (0)7887 626214 170
dh@moorestephens.dk
C: +45 29 29 90 96 65
hinsberg@moorestephensdm.com 191
mhird@moorestephens.com.au
D: +61 (0) 411 883 834 27
hoag@doeren.com 191
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ferdinandh@ctn.moorestephens.co.za 146
marah@hcvt.com 198
c.hogendoorn@drv.nl
C: +31 6 51210805 124
kholcombe@moorestephens.com.au
D: +61 (0)3 8635 1819 23
ihollow@moorestephens.com.au
C: +61 (0)423 500 522 24
tgh@moorestephens.dk
C: +45 40 89 11 12 64
rayh@pscpa.com
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mark.hoops@reacpa.com 196
ahopkins@frostpllc.com
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phopper@scandh.com 200
dhoran@moorestephens.com.au
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john.horner@amllp.com
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ghorning@scandh.com 200
ehorton@citrincooperman.com leon.hou@msinternational.com.cn
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257
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Hozaien, Ali M.
Hristov, Goce
Hrženjak, Zlatko
Hu, Yi
Hubbard, Carol L.
Huber, Herbert
Hubly, Bill
Huerta Hernández,
Noel
Hughes, Craig
Huizing, Marla E.
Hummer, Eric
Humphreys, Stephen
Hutchins, Greg
Hüttl, Andreas
Huyberechts, Frank
Iftodii, Cristina
Ignatidis, Theo
Imondi, Alberto
Ineson, Richard
Ishiwata, Nobuyuki
Ito, Dennis
Iuliano, Nino
Jackson, James S.
Jacobi, Sara C.
Jagau, Anke
Jain, I. C
Jain, Meena
Jain, Narendra
Jain, Naveen
Jain, Pankaj
Jain, S. K
Jandečka, Jiří
Jandečka, Miroslav
Janes, Prisca
Jankovcová, Vĕra
258
ali@moorestephensegypt.com
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goce.hristov@moorestephens.mk 72
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huyi@xhcpas.com 56
chubbard@beenegarter.com
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h.huber@moorestephens.at 32/33
bhubly@cdhcpa.com
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nhuerta@oma.com.mx
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chughes@moorestephens.com.au 27
mhuizing@beenegarter.com
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ehummer@moorestephens.com.au
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stephen.humphreys@moorestephens.com
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gregh@hcvt.com
6/185/192/197/198/207/208/216
juettl@n.fuerst-beratung.de 82
frank.huyberechts@moorestephens.be
37
cristina.iftodii@moorestephens.ru 138
theodosis.ignatidis@moorestephens.gr
C: +30 694602272 84
ai@auditcrc.com
C: +41 79 363 4778 160
richard.ineson@markhams.co.nz
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nobuishiwata@seishin.or.jp 5/106
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nino.iuliano@msluzern.ch
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meenajain@kjco.net 94
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naveenjain@kjco.net 96
pankaj@kjco.net
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edp@kjco.net 94
jiri.jandecka@moorestephens.cz
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C: +420 603 479 170 60/61
prisca.janes@bureauplattner.com 105
vera.jankovcova@moorestephens.cz
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Jannelli, Robert J.
Janovik, Ronei Xavier
Jaramillo, Juan
Francisco
Jasinski, Dawn
Jayaseelan, Joseph
Jeffries, Thomas R.
Jenkins, Jim
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Jessen, Dirk
Johansen, Carsten
Johansson, Jan-Erik
Johansson, Peter
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Junaidi, Fazal
Jung, Hendrik
Jung, Luiz W.
Jurka, Robert
Jurkschat, Chris
Jwo, Jackson C.J.
Kahraman, Erkan
rjannelli@mspc-cpa.com
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ronei@msbrasil.com.br
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C: +593 99541089 68/69
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jjenkins@scandh.com 200
sjenkins@moorestephens.com.au
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cj@buusjensen.dk
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dirk.jessen@moorestephens.de 78
caj@moorestephens.dk
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jan-erik.johansson@moorestephens.se
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peter.johansson@moorestephens.se
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chrisjohnson@moorestephens.com.sg
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djohnson@mstiller.com
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martin.johnsson@moorestephens.se
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pjohnston@blueandco.com
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karljordan@decosimo.com 48/186
sjordan@bonadio.com
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D: +1 716-250-7841 210
mark.joris@moorestephens.be 37
mario.josic@revidens.hr 59
mjulve@arasociados.com 152/156
fjunaidi@elayouty.com 141/142
h.jung@rbs-partner.de 74
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robert.jurka@moorestephens.cz
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c.jurkschat@mowbreygil.com
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jackson.jwo@moorestephens.com.tw 164
erkan.kahraman
@moorestephens.com.tr 166
259
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Kainrath, Michael
Kallinger, Thomas
m.kainrath@citytreuhand.at 28
t.kallinger@moorestephens.at
29/31/34
Kamide, Thomas
tkamide@bonadio.com
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Kao, Michael
mike_kao@moorestephens.com.tw
5/164
Kapnides, Maria
maria.kapnides@moorestephens.gr
C: +30 6977 456747 85
Karam, Luiz Sallé
lskaram@msbrasil.com.br
C: +55 21 99433 6837 43/44
Karaolis, Nikos
nikos.karaolis@moorestephens.gr
C: +30 6977 456761 84
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lkarns@blueandco.com 196
Katzmayr, Erwin
e.katzmayr@moorestephens.at
29/31/34
Kaufman, Perry S.
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kkay@traviswolff.com
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Kearney, Brian
brian.kearney@moorestephensnathans.com
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Kearney, Ian K.
ikearney@moorestephens.com.au
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Keasal, Robert C.
rkeasal@pscpa.com
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dkellison@blueandco.com 186
Kelly, Adrian
akelly@moorestephens.com.au
C: + 61 (0) 413 084 730
D: +61 (0)3 8635 1917 26
Kelly, Keiron
k.kelly@msnorthwest.co.uk 179
Kelly, Wendy
wkelly@cdhcpa.com 195
Kemp, Phillip
pkemp@pe.moorestephens.co.za
Gerhardus
D: +27413653521 150
Kempf, Oliver
o.kempf@moorestephens.at
D: +43 512 90832011 31
Kennedy, Charles S.
csk@gtreilly.com 184
260
Kennett, Brian D.
Kéri, Anna
Kesavadas, R.
bkennett@pscpa.com 213
anna.keri@kesaudit.hu 90
kesavadas@varmaandvarma.com
C: +91 9845 996291 91
Kesavasarma, P. V. P.
pvk@kjco.net
C: +91 9868145676 97
Kettel, Rudolf
kettel@n.fuerst-beratung.de
C: +49 171 5434621
D: +49 911 8609 206 82
Keyo, David J.
djk@gtreilly.com 184
Kheil, Eva Maria
e.kheil@moorestephens.at 30/33
Kim, Choonsung
cskim@samhwacpa.com
C: +82 10 9132 8997
D: +82 554 5545 109
Kim, Dogyun
kdg@shcpa.co.kr 109
Kimber, Jacquelyn
jacquelyn.kimber@moorestephens.com
169
King, Larry E.
lking@blueandco.com 188
Kiňo, Ivan
ivan.kino@bdrbb.sk 145
Kiňo, Martin
martin.kino@bdrbb.sk 144/145
Kirschenbaum, Bruce
bruce.kirschenbaum@amllp.com 209/212
Kishi, John
johnk@hcvt.com 198
Kittayakiern, Suvimol
165
Klarić, Boris
boris.klaric@revidens.hr 59
Klein, Heribert
h.klein@rhein-emscher.de
D: +49 (0) 203 29506 613 76
Klima, Jeffrey M.
jklima@scandh.com 200
Kling, Johan
johan.kling@moorestephens.se
C: +46 703 517150 158
Knapp, Bruce G.
knapp@moorestephensdm.com 191
Knudsen, Jan
jk@moorestephens.dk
C: +45 40 26 67 13 64/65/66/67
Koepke, James A.
koepke@moorestephensdm.com 191
Kohlberg, Dale
dalek@ctn.moorestephens.co.za 146
Kölbel, Felix
f.kölbel@moorestephensfrankfurt.de 77
Kollberg, Carl Magnus cmk@moorestephens.se
C: +46 (0)734 19 39 10 157
König, Jochen
j.koenig@rhein-emscher.de
D: +49 (0) 203 29506 752 76
Konopko, Stanley
skonopko@bonadio.com
C: +1 585-729-1047
D: +1 585-249-2858 210
Kopp-Pichler, Ulrike
u.kopp-pichler@moorestephens.at
29/30
Koscielny, Daniel
dkoscielny@bonadio.com
C: +1 716-698-4721
D: +1 716-250-7826 210
Koshkin, Carrie
koshkin@doeren.com
C: +1 713 353 8107 193
Koskelin, Claus
clk@moorestephens.dk
C: +45 40 21 78 11 63
Kossev, Anton
moore_stephens@mbox.contact.bg 45
Kotsapas, Michael
michael.kotsapas@moorestephens.com
C: +44 7909 916030
D: +44 207 651 1023 169
261
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Kourtellas, Stylianos
Kozhikenov, Serik
Kramer, Linda J.
Krämer, Peter
Kramer, Roy H.
Kränzlin, Kurt
Krassnig, Leopold
Kretschmer, Sabine
Krikstan, Corinne
Marie
Kriner, Robert
stylianos.kourtellas@moorestephens.gr
C: +30 6977 456764 serik.kozhikenov@allianceaudit.kz
C: +7 777 775 09 00 ljk@gtreilly.com pkraemer@rinke-gruppe.de
C: +49 (0)172 2000495 rkramer@bswllc.com
D: +1 314 983 1265 kurt.kraenzlin@rietmann-partner.ch l.krassnig@moorestephens.at s.kretschmer@moorestephens.at ckrikstan@scandh.com 84
108
184
83
215
163
31
28
200
rkriner@bonadio.com
C: +1 716-860-0811
D: +1 716-250 7842 210
Kroiss, Thomas
t.kroiss@moorestephens.at
C: +43 664 308 18 06 29
Kronbergs, Zigurds
zigurds.kronbergs
@moorestephens-europe.com
C: +44 (0)747 867 6106
D: +44 (0)1284 811752 9
Krug, Dunja
dunja.krug@moorestephens.de
D: +49 211 30125 253 73
Kucerova, Veronika
v.kucerova@moorestephens-kroiss.at 29
Kuchar, Michael
kuchar@moorestephensdm.com
D: +1 713 860-0246 193
Kuchinsky, Matthew
mkuchinsky@citrincooperman.com 217
Kunz, Gregor
gregor.kunz@moorestephens-rbs.de 74
Kuo, Alex
alex@moorestephens.com.tw 5/164
Kusber, Helmut
kusber@rinke-gruppe.de
C: +49 (0)172 2032198 83
Kwan, Daniel C.K.
daniel@ms.com.hk 87/88
Kwaśny, Iga
i.kwasny@msca.pl
C: +48 601 088 206 6/135/136
LaBonte, Reginald J.
rlabonte@dmcl.ca 47
Ladegaard, Anders
al@moorestephens.dk
C: +45 40 35 78 11 62
LaFrenier, Brian E.
blafrenier@beenegarter.com
C: +1 616-550-3892
D: +1 616 235-2072 193
Lahdenpaa, Jukka
jukka.lahdenpaa@rewinet.fi 71
Lahe, Kalle
klea@klea.ee
C: +372 50 68 765 225
Lakdawala, Farad Kersi farad@moorestephens-uae.com
C: +971 50 6515394 167
Lamanna, Frank P.
franklamanna@decosimo.com 201
Lamb, Simon
simon.lamb@moorestephens.com 170
Lambert, Brona
brona.lambert@moorestephens-jersey.com
C: +44 (0)7797 739005 106
Lammens, Jacquesjolammens@eca-groupe.com 72/73
Olivia
Land, Chris
cland@moorestephens.com.au
D: +61 7 4796 9930 28
Landivar, Freddy
flandivar@valdivia.com.bo
C: +591 72125758 40
262
Landry, Todd C.
Lane, Jennifer
Lane, Nicholas
Lankford, William C.
Lao, Mei Leng
Larsen, Torben Friis
Larson, Eric J.
Larsson, Niklas
Latarche, Paul
Lau, Marty
Lauerwald, Uwe
Laute, Thomas
Lavsky, Pavel
Law, Ida Y.M.
Laycock, Phil
Lazarevic, Charles
Leacy, Trevor P.
Leckzinska, Maria
Lee, David
Lee, David C.
Lee, Garson D.
Lee, Iain
Leggiero, Heather
Lehane, Eoin
Lehmann, Dirk
Leicht, Peter
Leitner-Hofbauer,
Sandra
Lemmermann, Dierk
Lemus, Maffalda
Lenihan, Maurice T.
tlandry@eadiepaynellp.com 206
jenniferlane@decosimo.com 203
moorestephens
@moorestephensbvi.com 44
blankford@mstiller.com
C: +1 404 307 9717
D: +1 404 531 8132 183
laomeileng@moorestephens.com.sg
C: +65 90267794
D: +65 6329 2706 144
tfl@moorestephens.dk
C: +45 40 56 82 99 62
elarson@beenegarter.com 193
niklas.larsson@moorestephens.se
C: +46 (0)739 42 42 16
D: +46 (0)31 722 42 00 157
paul.latarche@moorestephens.com
C: +44 (0)7970 198001 169/170
marty.lau@moorestephens.com
C: +44 (0)7899 070609
D: +44 (0)20 7651 1342 169
uwe.lauerwald@ludewig-sozien.de
C: + 49 (0)170 4869 238 80
thomas.laute@moorestephens.de
C: +49 (0)172 5316078 82
pavel.lavsky@moorestephens.com.ua 167
ida@ms.com.hk 87
playcock@grassicpas.com
C: +1 646 942-8405
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charles.lazarevic@moorestephens.com
C: +44 (0)7887 626295 169
trevor.leacy@moorestephensnathans.com
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D: +353 21 425 5312 98
mleckzinska@moorestephens.co.id 97
david.lee@amllp.com 212
dlee@pscpa.com 213
glee@dmcl.ca 46
iain.lee@moorestephens.com 177
hleggiero@bonadio.com
C: +1 518-859-4925
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eoin.lehane@moorestephensnathans.com
C: +353 (0)87 2515410 98
dirk.lehmann@moorestephens.de 78
p.leicht@kpwt-r.de 81
s.leitner@citytreuhand.at 28
dierk.lemmermann@moorestephens.de
C: +49-170-4322819
D: +49-40-80008-3000 78
mlemus@moorestephens.com.ve
C: +58 (414) 335 94 76
D: +58 (212) 7942085 219
mlenihan@msmcnamara.ie 99
263
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Lenzen, Bernd
Leo, Lianny
Lerch, Tony
Lerchenmüller, Ute
LeRoy, Jason
Leskovar, Karl H.
Leung, Alexandra
Leung, Rudolf K.M.
Lewis, Barbara A.
Lewis, Jeffrey
Lewis, Marcia M.
Li, Gaolei
Li, Jincai
Li, Qingguang
Liang, Chun
Liao, Jianbo
Liberda, Jiří
Lichel, Andreas
Lienhoop, James D.
Lilly, John R.
Lim, Peng Huat
Lim, Sekwang
Lima da Silva, Jarbas
Lima, Edison Pereira
Lindesson, Ulf
Lindgren, Adrienne J.
Lindsay, Steven
Lion, Moshe
Lipphardt, Bettina
Liriano, Joseina
Liriano, Maira
Lisko, Tammy
Litkenhous, Ross
Littler, Victoria
Livkin, Ilya O.
Lizardo, Ralph
264
D: +49 211 30125 251 73/76
lleo@moorestephens.co.id 97
tony.lerch@moorestephens.ch 162
ute.lerchenmueller
@moorestephens.de 74
leroy@doeren.com
D: +1 248-244-3177 191
kleskovar@beenegarter.com
C: +1 616 826 7364 193
alex.yeung@hcvt.com 208
rudolf@ms.com.hk 87/88
blewis@atkinsoncpa.com 182
jlewis@bonadio.com
C: +1 585-233-1040
D: +1 585-249-2862 210
mlewis@blueandco.com
C: +1 502 593 6986 199
ligaolei@dahua-cpa.com 5/8/49
zhlcpa@163.com 5/57
lqg@chinazhenqing.com lc@dahua-cpa.com 5/8/49
Liaojianbo@xhcpas.com 56
jiri.liberda@moorestephens.cz
D: +420 724 296 323 61
andreas.lichel@moorestephens-rbs.de 74
jlienhoop@blueandco.com 188
johnl@hcvt.com 185/216
phlim@complete-corp.com.sg
C: +65 9769 9215
D: +65 6329 2741 144
cpalim23@naver.com 109
jarbaslima@msbrasil.com.br
C: +55 51 9986 1501 40/43
edilima@msbrasil.com.br
C: +55 11 99222 2375 41/43/44
ulf.lindesson@moorestephens.se
C: +46 (0)734 19 39 04 157
alindgren@eadiepaynellp.com 209
slindsay@msca.co.uk
C: +44 07703 133364 174/175
lion@lionorl.co.il 102
blipphardt@bonadio.com
C: +1 315-247-1517
D: +1 315-214-7561 210
jliriano@moorestephensula.do 67
mliriano@moorestephensula.do 67
tlisko@frostpllc.com
D: +1 501 975-0102 197
rlitkenhous@scandh.com 200
victoria.littler@moorestephens.com 7
ilija@npg.ru
C: +7 (985) 766 75 43 139
rlizardo@frazerllp.com
C: +1 951 533 8681
D: +1 (714) 671 2278 198
Llanes Delgado,
Gabriela
Lo, Kuan Che
Lockwood, Rich
Lohmann, Burkhard
Loibl, Klaus
Lolli, Dalmazio
Lomas Molina, Miguel
Lomba, Pedro
Lombard, Bernadine
Longworth, Linda
López, Cayetano
Loschetter, Raphael
Love, John
Löwenadler, Patrik
Lowery, Ken
Lozano, Nayivi
Lucas, Sue
Lucchesi Filho, Sérgio
Luck, Anton
Luger, Christoph
Lumsden, Mick
Luo, Bin
Lusby, Megan
Lutanto, Herjanto
Luther, Brian E.
Lutin, Bert
Luyken, Bernhard
Lynn, Daniel
Lysen, Bo
Maarleveld, Gerben
Määttänen, Jari
Mabuchi, Takahiro
MacDonald, Stewart
MacEwen, Bruce
gllanes@prodigy.net.mx 115
kuanche@moorestephensllp.com.my 112
richlockwood@decosimo.com 203
b.lohmann@moorestephens-rbs.de 74
k.loibl@mskpwt.de 81
dalmazio.lolli@moorestephens.ch 159
mlomas@moorestephensjmc.com 155
pedrolomba@arasociados.com 156
bernadinel@frrs.moorestephens.co.za
C: +27 (0)82 963 0347 147
llongworth@htcl.bm
C: +1 441 534-1454
D: +1 441 295-1454 38/39
cayetano.lopez@msmadrid.com 152/154
raphael.loschetter
@moore-stephens-audit.lu 111
jlove@msca.co.uk
C: +44 07801 132126 175
patrik.lowenadler@moorestephens.se
C: +46 (0)739 42 42 30
D: +46 (0)31 722 42 30 157
kenlowery@decosimo.com 203
nlozano@moorestephensscai.com 57
sue.lucas@moorestephens.com
D: +44 (0)1983 824811 177
C: +55 11 99154 6952 40/41/43/44
ga.luck@moorestephens.com 169
christoph.luger@advisawp.at 29
mick.lumsden@moorestephens.com
C: +44 (0)7775 638171 179
921703628@qq.com mlusby@scandh.com 200
5/7/97
b.luther@mowbreygil.com
D: +1 780 421 5928 46
bert.lutin@moorestephens.be 37
b.luyken@rhein-emscher.de
D: +49 203 29506 742 76
dlynn@beenegarter.com
C: +1 616 204-9375
D: +1 616 235-2762 193
blh@moorestephens.dk
C: +45 40 38 78 11 63
g.maarleveld@moorestephensrotterdam.nl
C: +31 6 52464690 124
jari.maattanen@moorestephens.fi
C: +358 (0)407367024 71
mabuchi@seishin.or.jp 106
stewart.macdonald
bmacewen@mstiller.com
C: +1 678 428 9788
D: +1 404 531 8125 183
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MacInnes, Michael
Mackenzie, Robert
Mackie, David
Mader, Andreas
Maes, Nathalie
Magaña, Omar
Magaña, Reynaldo
Magee, Gareth
Magyar, Carol A.
Mahmood, Hasan
Mahmud, Hanif
Mahmud, Harun
Mailhes, Jennifer
Maira, Massimo
Mallaghan, Gerard
Mallouk, Ramez
Malzer, Christoph
Manetsch, Urs
Mangione, Janine
Mann, Philip A.
Mannhaupt, Stephen
Manocha, Samir
Manrique Aragón,
Justo Ernesto
Manzella, Robert
Marin, Mario
Marissen, Marc
Markussen, Michael
Marschalk, Robert J.
Martin, Charles M.
Martina, Matt
266
michael.macinnes@moorestephens.com
C: +44 07887 626222 robert.mackenzie@moorestephens.com
176
dmackie@moorestephens.com.au 25
andreas.mader@moorestephens.de
C: +49 (0)172 9451178 75/78
nathalie.maes@moorestephens.be 38
o.magana@moorestephens.bz 38
C: +501 610 4260
D: +501 223 2139 38
176/177
cam@gtreilly.com 184
hasan.mahmood@mjabedin.com
C: +880 171 303 6699 36
hanif.mahmud@mjabedin.com 36
harun.mahmud@mjabedin.com
C: +880 1716 324533 36
jmailhes@moorestephensdm.com 193
maira@mosconsult.it 104/105
gerard.mallaghan@moorestephens.com
C: +44 (0)7971 275407 175
r.mallouk@moorestephens-jo.com 108
c.malzer@moorestephens.at 28
urs.manetsch@msluzern.ch
D: +41 (0)41 555 05 50 161
jmangione@bonadio.com
C: +1 585-967-4344
D: +1 585-249-2800 210
pmann@bonadio.com
C: 716-913-5888
D: 716-580-1553 210
smannhaupt@grassicpas.com
C: +1 516 650-2596
D: +1 516 336-2479 195/204
samirmanocha@yahoo.co.in
C: +91 981 1061438 93
jmanrique@moorestephensperu.com
C: +51 9890 78178
D: +51 (1) 208 1727 134
rmanzella@grassicpas.com
C: +1 646-285-2228
D: +1 212-223-5002 204
mario.marin@moorestephenscr.com
C: +506 8730-2595 58
marc.marissen@moorestephens.be 37
mm@buusjensen.dk
C: +45 20 20 67 30 63
rmarschalk@bk-cpa.com 187
cmartin@mstiller.com
C: +1 912 270 0577
D: +1 912 262 4720 185
martina@moorestephensdm.com
D: +1 713 353-8157 193
Martínez Santillán,
Juan Gerardo
Martínez, Carmen
Martínez, Francisco
Martinez, Horacio L.
Martínez, José de los
Santos
Martinez, Ricardo
gmartinez@oma.com.mx
C: +52 155-2955-64 95
D: +5255 3687 2750 118
carmen.martinez@msmadrid.com 154
francisco.martinez@msmadrid.com 154
hmartinez@suarez-menendez.com
C: +54 (911) 4949 2311 22
jdsmartinez@moorestephens.com.ve
C: +58 (414) 027 6311 219
ricardo.martinez@amllp.com
D: +1 415 276 4434 211
alexander.martinovich@moorestephens.ru
D: +44 207 651 1391 138
amassawa@elayouty.com 141/142
Martinovich,
Alexander
Massawa, Abdul
Rahman Yaqoub
Massella, Corey L.
cmassella@citrincooperman.com 205
Mast, Lesley A.
lesley.mast@reacpa.com 217
Masters, Christopher T. masters@moorestephensdm.com
D: +1 713 789-7077 193
Mastrapasqua, Pietro pmastrapasqua@mtea.it 225/227
Matheson, Robert J.
bmatheson@dmcl.ca 47
Mathew, Georgy
georgy@varmaandvarma.com
C: +91 9845 996 292 91
Mathisen, Martin E.
mmathisen@atkinsoncpa.com 182
Matlick, Robert A.
bmatlick@frazerllp.com 216
Matschner, Rob
rmatschner@mslcpa.com 207
Matson, Matthew R.
mattm@pscpa.com 213
Matthys, Megan M.
mmatthys@bk-cpa.com 187
Mawson, Iain
iain.mawson@mapartners.co.uk 230
Max, Alan
amax@moorestephens.com.au
C: +61 (0) 414 256 746 27
Mazzi Júnior, Hélio
mazzi@msbrasil.com.br
C: +55 16 99176 7170 40/43
McAdams, Kevin
kevinmcadams@decosimo.com 201
McBane, Ian
ian.mcbane@moorestephens.com
C: +44 (0)7932 337 912
D: +44 (0)20 7651 1518 169
McCabe, Adrian
adrian.mccabe@moorestephenscfp.com
C: +44 (0)7990 587317 172
McCaghy, Stephen R.
mccaghy@moorestephensdm.com 191
McCann, Adam
adamm@bartons.com.au
C: +61 (0)413 125630 223
McCann, Jeffrey M.
mccann@moorestephensdm.com 191
McCarthy, Brendan
bmccarthy@msmcnamara.ie 99
McCarthy, David K.
dave.mccarthy@reacpa.com 201
McCollough, Vance
vmccollough@traviswolff.com
D: +1 972 590 5239 190
McDaniel, Timothy
tim.mcdaniel@reacpa.com 189
McDonald, Daren I.J.
dmcdonald@moorestephens.com.au
C: +61 (0) 418 130 853 26
McDonald, Michael
mmcdonald@moorestephens.com.au
C: +61 (0) 419 027 677
D: +61 7 3640 4059 23
McEwan, Paul
paul.mcewan@reacpa.com 203
McGain, Andrew
andrew.mcgain@msnorthwest.co.uk 179
267
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McGain, Brian
178/179
McGain, Simon
simon.mcgain@msnorthwest.co.uk 178
McGill, Scott
smcgill@moorestephens.com.au
C: +61 (0) 427 773 744 27
McGinn, Michaela
michaela.mcginn@reacpa.com 189
McGruder, M. Arnold arnoldmcgruder@decosimo.com
D: +1 901-937-1061 201
McIntosh, Donald
don.mcintosh@reacpa.com 203
McKay, Paula
paula.mckay@markhams.co.nz 128
McKenna, Adrian
amckenna@msmcnamara.ie 99
McKinley, Mark J.
mark.mckinley@reacpa.com 196
McLennan, Alistair
alistair.mclennan@markhams.co.nz 129
McLundie, Campbell
campbell.mclundie
McMaster, Lindie
lindies@ctn.moorestephens.co.za 146
McNamara, Harry
hmcnamara@msmcnamara.ie 99
McQuay, Kameron H. kmcquay@blueandco.com 194
Means, Michael T.
mmeans@traviswolff.com
D: +1 972 590-5217 190
Meeuwssen, Peter
peter.meeuwssen@moorestephens.be 37
Mehta, Atul
atul.mehta@markhams.co.nz
C: +64 (0)21 678 494
D: +64 9 306 7100 127
Meier, Gerhard
g.meier@toendury.li 228
Meijomil, Jose Manuel jmeijomil@suarez-menendez.com
C: +54 911 4569 0942
D: +54 011 4103 9517 22
Meiri, Elad
elad@lionorl.co.il
C: +972 54 6788013 102
Mejía, Mayerling
mmejia@moorestephens.com.ve
C: +58 (414) 1020004
D: +58 (212) 7936594 219
Melchior, Ebbe
eme@moorestephens.dk
C: +45 20 76 75 00 62
Melera, Andrea
lugano@ilex.ch 161
Meli Attard, Helen
hmeliattard@moorestephens.com.mt 113
Melville, George
gmelville@hd.moorestephens.co.za 148
Méndez Garmendia,
begona.mendez@grupoams.com 153
Begoña
Mendoza, Emmanuel eymendoza@mqc.com.ph
Y.
C: +63 9178170038 135
Menz, Christopher C.
cmenz@bswllc.com
D: +1 314 983 1227 215
Merkel, Paul A.
pmerkel@bk-cpa.com 187
Merschkötter, Andrea mk@alff-eickhoff.de 73/77
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tom.mescall@amllp.com
C: +1 925 354 9640 212
Metzler, Marcel
marcel.metzler@rietmann-partner.ch 163
Meyer, Kevin
kmeyer@grassicpas.com
C: +1 516-713-0805
D: +1 516-336-2462 195/204
Meyer, Naas
nmeyer@grg.moorestephens.co.za 148
Meyer, Olaf
olaf.meyer@moorestephens.de
D: +49 721 98175-333 79
268
Mia, Tusar
Michael, Nick
Midorikawa, Takashi
Mieritz, Kaspar Elnif
Miesel, Martin
Miesowicz, James J.
Mihalik, Stephen R.
Mihálová, Dagmar
Mikkelsen, Gert
Miller, Julie
Miller, Keith
Miller, William
Mimovich, Michael A.
Minihan, Daniel J.
Minnig, Peg
Minor, Bradley (Brad)
H.
Minson, Stephen
Mirawati, Jacinta
Mitchell, Donald L.
Mitts, Kathleen
Mizer, Todd
Modesto Costa,
Marcelo
Mogensen, Malene
Mohan Nambiar,
Madhu
Molina, Rosario
Moll, Adrian
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kem@moorestephens.dk
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mihalik@moorestephensdm.com
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marcelo@msbrasil.com.br
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Sergio
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Azucena
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Montiel Morales,
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Eduardo
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Kumar
@yahoo.com 93
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270
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Mulyamin Kurniawan,
Gabriella
Mumcuoğlu, Idil
Munn, Dennis
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catushi@msbrasil.com.br
Atushi
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Francisco
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Nesterov, Alexander A. nesterov@npg.ru
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Neureiter, Detlef
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271
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Neville, Kevin W.
Nevsky, Leslie
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Newman, Barry
Newman, Robert
Ng, Willy
Nguyen, Duong Que
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Nguyen, Hien Thu
Nguyen, Trinh Tien
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Nichols, Kim
Nielsen, Torben
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Nikitin, Vasily
Nilausen, Flemming
Nishimura, Hiroshi
Nissan, Shay
Nóbrega, Luiz
Fernando
Noe, Jim L.
Nola, Mario
Norberg, Lars
Norem, Michael
Norlin, Kerstin
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Nørskov, Lotte
Nørskov, Ulrik
Norvell, R. Allen
Noteman, James L.
Noureldin, Sherin
Novak, Zinka
272
kneville@moorestephens.com.au
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un@moorestephens.dk
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anorvell@blueandco.com
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169
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D: +44 (0)1624 697212 99/101
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rogerio@msbrasil.com.br
C: +55 47 9964 3980 42
Nygaard, Jan
jny@moorestephens.dk
C: +45 2119 2114 62
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tjo@gtreilly.com 184
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soflynn@moorestephens.com.au
C: +61 (0) 418 559 561
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@moorestephensnathans.com
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Olbrich, Thomas
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Olsen, John
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Onur, Burak
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Orozco Medina,
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Miguel Ángel
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patricia.osborne
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jko@moorestephens.dk
C: +45 30 95 16 96 64
273
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Østergaard, Johnny
Ostermeier, Thomas
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Ovares, Francisco
Ovejero, Mario
Owens, Erin
Owens, Jeff
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Akira
Öztamur, Ahmet
Paaske, Henrik
Pace, Neil
Padilla, Juan
Page, Andrew
Page, Martyn
Page, Roxanne M.
Pai, Prasanth D.
Paille, Jeffrey F.
Paler, Lesley
Paloniemi, Jari
Palos, Marco Antônio
Olivio
Panfil, Stephen R.
Pankajakshan, C.
Pankajakshan, C.G.
Pannone, Gennaro
Panwinkler, Carmen
Paolacci, John
Pape, Marko
Parker, Sharon
Parks, Alan L.
Parks, Robert M.
274
jo@moorestephens.dk
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francisco.ovares@moorestephenscr.com
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npace@moorestephens.com.au
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c.panwinkler@moorestephens.at
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jpaolacci@moorestephens.com.au
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Patel, Rakesh I.
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Pavlov, Evgeny V.
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Pérez Haba, Nicolás
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Peserico, Laura
Peters Gallagher,
Rosemary
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Peterson, Paul J.
Petrucci, Massimo
philip.parr@moorestephens.com
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105
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Pevnick, Larry N.
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spimentel@msratio.com 39
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Marinho
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Plattner, Norbert
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105
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Krishnaan
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155
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276
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Powell, Leah
Powell, W. Coleman
Power, Kieran
Powers, Kendal
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Danguté
Prasanna Varma, P. R.
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Raghunandan, S.
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Rajasekharan, R.
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prasannavarma@varmaandvarma.com
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johan@el.moorestephens.co.za
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149/151
sindyp@pta.moorestephens.co.za
149/151
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m.prins@drv.nl
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Picossi
Ramjee, Preeya
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81
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Silverstein, Alan
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282
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Solt, Nick
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Rodrigo
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Rodrigo
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284
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Sukumaran, K. M.
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Sun, Jian
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Suter, Bruno
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Suxo, Rodo
Svärdh, Reino
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a.stueckler@moorestephens.at 30
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285
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Svätojánska Kiňová,
Ludmila
Svendsen, Svend J.
Sweet, David
Swift, Duncan
Swindling, Stanley
“Sandy” W.
Syakir, Ahmad
Sykes, Phillip
ludmila.kinova@bdrbb.sk 144/145
sjs@moorestephens.dk
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david.sweet@moorestephens.com
169/170
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sswindling@mslcpa.com 202
asyakir@moorestephens.co.id 97
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Szauer, Stefan
s.szauer@msct.at 28
Tabbal, Aziz
C: +961 3303 812 98/110
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junko.takahashi@seishin.or.jp 106
Takasago, Shinpei
takasago@seishin.or.jp 106
Tamkin, Norm
normt@hcvt.com 192
Tan, Chin Fah
chinfah@moorestephensht.com.my 113
Tan, Hongxu
tanghongxu@xhcpas.com 56
Tan, Suan-Lee
tan@moorestephens.com.au
C: +61 488 123 523 26
Tang, Cordelia
cordelia@msal.com.hk 7
Tang, Helen H. L.
helen@ms.com.hk 5/87/88
Tapia Reynoso, Alberto albertotapiar@albertotapia.com.mx 115
Tapia Venegas,
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Alberto
Taros, Anne
taros@moorestephensdm.com 191
Taylor, Donald
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C: 315-415-8340
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Taylor, Douglas D.
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Taylor, Michael K.
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Taylor, Michael W.
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Teague, John
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Telford, Jon
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Temmert, Peter
ptemmert@rinke-gruppe.de
C: +49 (0)174 3476111 83
Templar, Rod
rtemplar@dbn.moorestephens.co.za
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ten Hoopen, Olaf
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Teo, Mia Kin
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Thielman, Mike
miket@hcvt.com 197
Thissen, Stefan
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286
Thole, Silvia
Tholle, Søren
Thomas, Christopher
B.
Thomas, Jonathan C.
Thomas, Russell
Thompson, Nigel
Thompson, Ryan
Thomsen, Mads
Myrtue
Thurlow, Richard
Tikhnenko, Elena
Tillmann, Winfried
Tishenko, Valery S.
Titche, Claude A.
Tognon, Gian Luca
Tønnesen, Jan Poul
Crilles
Torosyan, Andy
Torres Pérez, Omar
Torres, Ari
Totino, Rocco
Trabattoni, Luca
Travis, Kenneth B.
Treboldi, Peter J.
Treure, Henk
Trignano, Alfonso
Trignano, Vincenzo
Trimble, Scott
Trombetta, Patrick M.
Troy, Donald J.
Truong, Nghia Van
Truter, Fanus
Trzemżalski, Maciej
s.thole@kpwt-pa.de
C: +49 (0)851 72046 117 81
st@moorestephens.dk
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cthomas@mstiller.com
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jthomas@moorestephens.com.au
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C: +44 (0)7802 652014 172/174
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mmt@moorestephens.dk
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richard.thurlow@moorestephens.com 179
elena.tikhnenko@moorestephens.com
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tillmann@husemannpartner.de
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ctitche@beenegarter.com
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gltognon@dfaudit.com
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jt@moorestephens.dk
C: +45 4015 7811
D: +45 3318 1303 6/62
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otorres@msdat.com.mx
C: +52 155 1850 2076 117
atorres@msbrasil.com.br
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rtotino@grassicpas.com
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ktravis@traviswolff.com
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scott.trimble@msiom.com
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ptrombetta@mspc-cpa.com 190
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nghiatv@cpavietnam.vn 220
ftruter@grg.moorestephens.co.za 148
C: +48 503674122 135
287
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Tsissios, Christos
c.tsissios@moorestephens.com.cy
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Tunnelle, Brian
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Turner, Sharlyn R.
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Tuvell, Robert
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Tyler, Danielle
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Tzannes, Spiro
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Udagawa, Kazuhiko
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Umezawa, Keisuke
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Underwood, Hayley
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Unterforsthuber, Karl karl.unterforsthuber
Upton, Roger D.
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Uribe R., Jorge David
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Urquhart, Adrian
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Urrutia, Joseina
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Urrutia, Pedro
purrutia@moorestephensula.do
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Urso, Mario P.
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Uzunovski, Stefanie
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Valdivia Peralta, David dvaldivia@valdivia.com.bo
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Valdivia, Daney D.
ddvaldivia@valdivia.com.bo
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Valerio, Domingo
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Valero, José Luis
jlvalero@eupla.unizar.es 156
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Van Bosstraeten,
bruno.vanbosstraeten
Bruno
@moorestephens.be 37
van Can, Marc
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C: +31 (6) 533517178 124
van de Plasse, David
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van den Brink, Ronald r.vanden.brink@mth.nl
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van der Ahee, Pieterpieter@stb.moorestephens.co.za 6/151
Louw
288
van der Biest, Wendy
wendy.vanderbiest
van der Merwe, Louw louwv@risk.moorestephens.co.za 151
van der Vliet, Lorenz
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C: +31 (6) 21865244 124
van Dorpe, Koen
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van Drunen, Otwin
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van Eijs, Carel
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van Loo, Robert C.W.
C: +31 6 14757209 121/122
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Van Peteghem, Geert geert.vanpeteghem
van Ravenswoud,
Edwin P.H.
C: +31 6 53274245 121/122
van Schie, Jan Th. M.
C: +31 6 27322368 122
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C: +31 (6) 53777922 124
van Zon, Jan
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C: +31 (6) 54332399 124
van Zyl, Jeandré
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Varain, Thomas
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Varelas, Panayiotis
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Varisano, Alice
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Varnon, Justin
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Vasilev, Marko
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Vasko, Stephen A.
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Vassoler, Elaine Renata evassoler@msbrasil.com.br
Santos
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Vázquez y Vázquez,
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Miguel
Vedder, Rainer
rainer.vedder@moorestephens-rbs.de 74
Vega Carrillo, Roberto rvega@peonderegilvega.com
C: +52 1999 9475 000 116
Veljanov, Antonio
antonio.veljanov@moorestephens.mk 72
Verclytte, Frederic
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Verdoorn, Ad
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C: +31 (6) 53552896 124
Vergara Ruíz, Genaro gmoauditoria@yahoo.com.mx 119
Vergeer, Loek
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Verhulst, Luc
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289
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Verma, A.P.
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Verster, Servaas
Vértiz Vergara,
Manuel
Verwey, Jason
Vetuz, Gerry
Vicente del Rey,
Fernando
Vince, Andrew
anilverma@touchtelindia.net
C: +91 98101 38669 93
h.vermeule@drv.nl
C: +31 (6) 52464685 125
johanv@ctn.moorestephens.co.za
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andries.verschelden@moorestephens.be
C: + 86 1861 6332506 37
bart.verschelden@moorestephens.be 37
frans.verschelden@moorestephens.be
6/37
peter.verschelden@moorestephens.be 37
servaasv@pta.moorestephens.co.za
149/151
mvertiz@moorestephensperu.com
C: +51 1 9892 19373 134
jverwey@pe.moorestephens.co.za 150
gerrygvetuz@moorestephens.com.sg
C: +65 9827 6123
D: +65 6329 2705 144
fvicente@grupoams.com 153
C: +44 (0)7884 492095 171/173
Vinen, Robert Michael rob@dss.co.bw
Northcote
C: +267 71322750 223
Vinolus, Nicholas
nvinolus@hcvt.com 216
Viola, Charlie
cviola@moorestephens.com.au
C: +61 (0) 414 809 635 27
Visser, Victor
victorv@pta.moorestephens.co.za
149/151
Viviers, Jo
6/148
Viwatpanachati,
chaovana.v@pitisevi.com
Chaovana
C: +66 81 6370967 5/165
Viwatpanachati, Pana pana_v@pitisevi.com
C: +66 81 4435559 165
Viwatpanachati, Sevi
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Vizcarra Moscoso,
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Jaime
C: +51 1 9892 90944 134
Vocke, Detlef
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Voirol, Nicolas
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Volkova, Maria
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Volz, Herbert
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von Goldacker, Marcus m.vongoldacker@rbs-partner.de
D: +49 89 350002 324 74
Vonlanthen, Raphaël
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Vorster, Jacques
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C: +61 (0) 422 435 852
D: +61 7 5519 1015 25
Vuk, Zoran
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Wagner, Mark G.
mark.wagner@amllp.com 212
Wagner, Vilmos
C: + 36 30 235 4544 90
Wagner, Wolfram
wagner@wirtschaftspruefung.com 76
290
Wakeford, Mike
C: +44 (0)7912 524980
D: +44 (0)1243 520618 174/177
Walczak, Jakub
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C: +48 512418862
D: +48 58 300 98 02 135
Wallace, Harvey N.
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D: +1 314 983 1233 215
Walther, Alan
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C: +1 518-469-8389
D: +1 518-250-7711 210
Wan, Chee Khei
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Wan, Stephen
stephen@moorestephens.com.my 112
Wang, Pengguo
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wangquanzhou@xhcpas.com 5/56
Wang, Wei
wangwei@xhcpas.com 56
Waples, Chris
chrisw@bartons.com.au
C: +61 (0)414 889 826 223
Warburton, William L. billw@hcvt.com 185
Ward, Grant
grantw@ctn.moorestephens.co.za 146
Ward, Tom
tom.ward@moorestephens.com
C: +44 (0)7881 500014 169
Wardell, Craig
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Wardell, Tiffany
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C: +61 (0) 403 497 977 26
Warner, Nick
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Warshauer, David
dwarshauer@grassicpas.com
C: +1 516 650-1408
D: +1 516 336-2407 195/204
Warsono, Yelly
ywarsono@moorestephens.co.id 97
Wassermeyer, Steffen s.wassermeyer@moorestephens.de 80
Watkins, Gilbert
gwatkins@citrincooperman.com 206
Watson, Denise
denise.watson@moorestephens.com 179
Watson, Stephen
stephen.watson@moorestephens.com 180
Watson, Valerie
valerie.watson@moorestephens.com
C: +44 (0)7887 626275 169
Wawrzinek, Wolfgang worlfgang.wawrzinek
Webb, Dawn
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C: +44 (0)7624 212022
D: +44 (0)1624 698270 99/101
Weber, Friedhelm
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C: +49 173 2128540 75
Weichhaus, Rainer
rainer.weichhaus@moorestephens.de 74
Weil, Mark
mark.weil@moorestephens.com
C: +44 (0)7939 517691
D: +44 (0)1243 520603 174
Welch, Ryan
ryan.welch@hcvt.com 208
Welp, Oliver
ow@moorestephens-hamburg.de 74
Welty, Chad
chad.welty@reacpa.com 201
Wember, Thomas
C: +49 172 2983801
D: +49 231 5411 308 75
Wennerlund, P.O.
po.wennerlund@moorestephens.se
C: +46 70 521 88 88 158
Wenzl, Bernhard
bernhard.wenzl@moorestephens.de 81
291
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Werner, Peter
Werner, Thomas
Wesener, Wolfgang
West, Tim
Wheeler, Richard
Whiddett, Scott
Whitefield, Candice
Whitlock, Jeff
Widmann, Bernhard
Wiechmann, Jost
Wikman, Barbro
Wilcynski, Joe
Wilhelm, Jim
Willbrand, Bill
Williams, Andrew
Williams, Ronald
Willis, Trina
Willmont, Jeremy
Windischbauer,
Wolfgang
Wise, Kevin
Witt, Martin
Witteler, Holger
Wojciechowski,
Richard
Wolff, Alexander
Wolmarans, Kobus
p.werner@moorestephens.at 33
thomas.werner@ludewig-sozien.de
C: + 49 (0)170 4869 236 80
w.wesener@moorestephens.at 29/30
tim.west@moorestephens.com 169
C: +61 (0)412 170156
D: +61 7 3640 4061
23/24/25/27/28
swhiddett@moorestephens.com.au
C: +61 (0) 417 457 683 27
caw@jhb.moorestephens.co.za
D: +27 (0)82 888 8182 149
jeff.whitlock@markhams.co.nz
C: 027 2841787
D: 06 349 0875 130
b.widmann@nhup.de 79
jost.wiechmann@moorestephens.de 78
barbro.wikman@moorestephens.se
C: +46 70 618 7932 158
jwilcynski@pscpa.com
D: +1 (206) 382-7722 213
jwilhelm@scandh.com 200
bwillbrand@bswllc.com
D: +1 636 754 0200 214
andrew.williams@moorestephens.com 180
ronaldwilliams@decosimo.com 203
twillis@moorestephens.com.au
C: +61 (0) 409 899 621
D: +61 7 4796 9938 28
jeremy.willmont@moorestephens.com
C: +44 (0)7887 626273 169
w.windischbauer@moorestephens.at
C: +43 676845452200
D: +43 (0) 7242 66618 23 34
kevin.wise@amllp.com
C: +1 408 398 6011 212
m.witt@drv.nl
C: +31 (6) 50466652 124
witteler@husemannpartner.de
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rwojciechowski@bonadio.com
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D: +1 716-250-7838 210
a.wolff@rhein-emscher.de
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kwolmarans
@grg.moorestephens.co.za 148
katharine.wolstenholme
@moorestephens.com 169/170
lswondabio@moorestephens.co.id 97
Wolstenholme,
Katharine
Wondabio, Ludovicus
Sensi
Woo, Linda
lwoo@segalllp.com 47
Woo, Susan
swoo@frazerllp.com 198
Woodhouse, Geoffrey geoff.woodhouse@moorestephens.com
C: +44 (0)7887 626 238
D: +44 (0)20 7651 1412 169
292
Woods, Sam
swoods@moorestephens.com.au
C: +61 (0)408 566 658
D: +61 (0)8205 6240 23
Woodward, Tim
tim.woodward@moorestephens.com
21/45/58/133/134/142/169/221
Worby, Robin
robin.worby@moorestephens.com
171/176
Workman, Todd
tworkman@scandh.com 200
Wright, Maribeth
maribeth.wright@reacpa.com 185
Wright, Tarryn Lyn
twright@dbn.moorestephens.co.za
C: +27 (0)82 745 9471 147
Wu, Baker
baker@moorestephens.com.tw 164
Wu, Gary
gary@moorestephens.com.tw 164
Wu, Yixin
wuyixin@xhcpas.com 56
Wulff, Andrea
andrea.wulff@moorestephens.com
C: (0)7817 062183
D: (0)1243 520622 174
Wunderlich, Alexander a.wunderlich@moorestephens.at
C: +43 676 897334710
D: +43 662 251500 710 33
Wundsam, Leopold
l.wundsam@moorestephens.at 28
Wundsam, Peter
p.wundsam@moorestephens.at 28
Würth, Florian
f.wuerth@moorestephens.at 28
Wyatt, Gary
gwyatt@traviswolff.com
D: +1 972 590 5226 190
Yada, Fred M.
fyada@dmcl.ca 47
Yakovlev, Alexander
alexander@yakovlev.com.ua
C: +380 (50)8000660 167
Yamagata, Dean
dyamagata@frazerllp.com
D: +1 714 671 2210 198
Yamasaki, Hélio Eiji
yamasaki@msbrasil.com.br
C: +55 47 9974 6195 6/40/42
Yang, Jun
1085410115@qq.com Yde, Jens Kristian
jky@moorestephens.dk
C: +45 24 24 74 22 64
Yde, Søren
sy@moorestephens.dk
C: +45 61 30 17 70 65
Yennemadi, Arvind
ayennemadi@raynraymumbai.com
C: +91 9833 546259 93
Yeoh, Daren S.K.
dyeoh@moorestephens.com.au
C: +61 (0) 437 849 714 26
Yilmaz, Serkan
serkan.yilmaz@moorestephens.com.tr 166
Yoder, Annie
annie.yoder@reacpa.com 203
Yoshihara, Mika
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Yun, Mia
yun@moorestephensdm.com
D: +1 248 244-3013 191
Zabala, John
jzabala@moorestephens.com.au
C: +61 (0)419 706 660
D: +61 (0)747 969 943 28
Zabaleta, Frank M.
zabaleta@eadiepaynellp.com 209
Zaitoon, Sami
sami.zaitoon@moorestephens-qa.com
C: +974 55852180 137
Zakurdaeva, Natalia
nnz31@mail.ru 229
Zalicha, Kobi
kobi@lionorl.co.il
C: +972 546788012 102
293
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Zandee-Dingemanse,
Anja
Zapata, María Esther
Zerbe, Tobias
Zhang, Hong
Zhang, Yan
Zhang, Zhuoqi
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Zhdanova, Lidia
Zhong, Shichen
Zhou, Long (Joe)
Zicari, Bruce B.
Zickmann, Tobias
Ziegler, Thomas
Zielinski, James J.
Zimmermann, Holger
Zirkelbach, Angela L.
Zito, Joseph A.
Zlotowitz, Morris
Zohdi, Hassan M.
Zora, Tsering D.
Zou, Zhiwen
Zoubateou, Eleni
Zsilla, Tamara
Zufferey, Samuel
Zurhorst, Manfred
Zürn, Brigitte
Zweifel, Richard
Zwettler, Andreas
294
a.zandee@drv.nl
C: +31 (6) 53940785 125
C: +52 (55) 1 55 1488-9576 114
tobias.zerbe@moorestephens.de
D: +49 (0)89 747240 32 81
zh626593@163.com 57
yan_zhang@dahua-cpa.com 49
zhangzhuoqi@dahua-cpa.com 49
lida.zhdanova@moorestephens.ru 139
zsc@chinazhenqing.com zl@dahua-cpa.com 5/49
bzicari@bonadio.com
C: +1 585-750-7667
D: +1 585-249-2774 210
t.zickmann@susat.de 78
thomas.ziegler@moorestephens.de
C: + 49 171 9956677 81
jzielinski@bonadio.com
C: +1 585-750-5913
D: +1 585-249-2704 210
hz@turnbullirrgang.de 74
azirkelbach@blueandco.com 194
zito@doeren.com 191
morris.zlotowitz@hcvt.com 198
hassan@moorestephensegypt.com
C: +20 1003496646 70
tsering.zora@rietmann-partner.ch
C: +41 (0) 7942 33265
D: +41 (0) 71 221 1059 163
zouzhiwen@xhcpas.com 56
eleni.zoubateou@moorestephens.gr
C: +30 6977 456750 85
t.zsilla@moorestephens.at 28
szu@ilexfidu.ch
C: +41 (0) 79 886 28 22 160
m.zurhorst@moorestephensrotterdam.nl
C: +31 6 534 05 600 124/125
brigitte.zuern@moorestephens.de
73/83
rzweifel@bonadio.com
C: +1 315-794-5700
D: +1 315-292-6750 210
a.zwettler@moorestephens.at
29/31/34
NOTES
NOTES
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