The network for doing business

GLOBAL DIRECTORY 2020

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UHY is a world leader in audit, accounting, tax and business advisory services. The network brings together the global expertise of UHY’s independent members, all highly regarded, professional and reputable firms in their own local markets. UHY has over 8,500 professionals operating in over 270 business centres across more than 100 countries.

Our national capabilities are enhanced by global resources and attentive personal service to help clients successfully do business internationally and in their local markets. That is why clients like working with us: we are approachable and down-to-earth individuals who offer innovative and practical solutions for mid-market clients, as well as established multinationals.

We match our service teams with our clients to ensure the right corporate fit, so that we are able to support clients’ aspirations and help them realise specific opportunities. We care about people and our clients make the informed and positive choice to work with us.

Our drive for professionalism, quality, integrity and innovation combined with our global reach have realised substantial growth in our 34-year history – for both clients and member firms.

If we can help you achieve further business success, please visit us online at www.uhy.com for further information.

WELCOME

“It is our spirit of collaboration, cohesion and trust that continues to set us apart from our competitors.”

http://www.uhy.com

UHY GLOBAL DIRECTORY 2020 54 UHY GLOBAL DIRECTORY 2020

Afghanistan ____________ 8 Albania ________________ 8Angola ________________ 8Argentina ______________ 9Australia ____________ 9-10Austria ____________ 10-11Azerbaijan _________ 11-12Bahamas ______________ 12Bahrain _______________ 12Bangladesh ___________ 12Belarus _______________ 13Belgium ______________ 13Bolivia ________________ 13Bosnia and Herzegovina _ 14Brazil _________________ 14Canada _______________ 15Chile _________________ 15China______________ 15-17Costa Rica _____________ 17Croatia _______________ 17Cyprus _______________ 17Czech Republic_________ 18Denmark ______________ 18Dominican Republic _____ 18Ecuador _______________ 19

Lebanon ______________ 35Luxembourg ___________ 36Malaysia ______________ 36Malta _________________ 37Mauritius ______________ 37Mexico ____________ 37-38 Morocco ______________ 38Mozambique __________ 38Nepal _________________ 38Netherlands ___________ 39New Zealand __________ 39Nicaragua _____________ 40 Nigeria _____________ 40-42Norway ____________ 42-45Pakistan ______________ 45Panama _______________ 45Paraguay _____________ 46Peru _______________ 46-47Philippines_____________ 47Poland _____________ 47-48Portugal ___________ 48-49Puerto Rico ____________ 49Qatar _________________ 49 Romania ______________ 50Russian Federation ______ 50

Saudi Arabia ___________ 50 Serbia ________________ 51Seychelles _____________ 51Singapore _____________ 51Slovak Republic ________ 51Slovenia _______________ 51South Africa ___________ 52Spain ______________ 52-53Sri Lanka ___________ 53-54Sweden _______________ 54Switzerland _________ 54-55Taiwan ________________ 55 Thailand ______________ 55Tunisia ________________ 55Turkey _____________ 55-56Uganda _______________ 57Ukraine _______________ 57United Arab Emirates ___ 57UK ________________ 57-60USA _______________ 61-64Uruguay ______________ 64Uzbekistan ____________ 65Venezuela __________ 65-66Vietnam ______________ 66Zambia _______________ 66

Egypt _________________ 19El Salvador ____________ 19 Finland ___________ 19-21France _____________ 21-22Georgia ______________ 22Germany ___________ 22-24Ghana ________________ 24Greece _____________ 24-25Guatemala ____________ 25Honduras _____________ 25Hong Kong _________ 25-26Hungary ______________ 26India ______________ 27-28Indonesia _____________ 28Iran __________________ 28Ireland _____________ 29-30Isle of Man ____________ 30Israel _________________ 30Italy _______________ 30-32Japan ______________ 32-33Jordan ________________ 33Kazakhstan _________ 33-34Kenya ________________ 34Korea, Republic of _______ 35Kuwait ________________ 35

COUNTRIES

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• A worldwide audit, accounting, tax and business advisory network

• Over 8,500 professionals operating from over 270 business centres across more than 100 countries

• Services for clients with local and/or international business and/or personal requirements

• Comprehensive resources and capabilities

UHY member fi rms* offer thefollowing services:• Audit & assurance• Business advisory and accounting• Corporate fi nance• Corporate governance &

risk management • Corporate recovery

& insolvency• Corporate & personal tax• Forensic accounting

& litigation support• Fund services• Legal services• Internationalisation• Management consulting & solutions• Private client & wealth management • Outsourcing

* Not all of the services described above are provided by every UHY member fi rm. The provision of some services may be restricted in some areas depending on local legislation.

Let us help you achieve further business success.To fi nd out how UHY can assist your business, contactany of our member fi rms.You can visit us online at www.uhy.com to fi nd contact details for all of our offi ces, or email us at info@uhy.com for furtherinformation, or call us on +44 (0)20 7216 4684.

UHY has business centres in the regions coloured green and blue.

THE NETWORK FOR DOING BUSINESS

6 UHY GLOBAL DIRECTORY 2019 UHY GLOBAL DIRECTORY 2019 7

UHY member fi rms* offer the

Business advisory and accounting

Management consulting & solutions Private client & wealth management

* Not all of the services described above are provided by every UHY member fi rm. The provision of some services may be restricted in some

http://www.uhy.commailto:info@uhy.com

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INTERNATIONAL LIAISON OFFICE The ‘International liaison office’ is the primary contact for each country; we recommend making contact with this office in the first instance to allow us to direct your enquiry to the appropriate individual and/or firm.

AFGHANISTAN KABULUHY Shafiq Hamid Jamal & Co Chartered Accountants Office B-32, 2nd Floor, AIB Building, Haji Yaqoub Sqaure, Shahr-e-Naw, Kabul, Afghanistan Contact Malik Hamid Jamal Email mhjamal@uhy-af.com Phone +93 788 20 10 65Website www.uhy-af.com

ALBANIA TIRANA UHY Elite sh.p.kRr. Ibrahim Rrugova, P17, H3, Apt.12 (3rd floor), Tirana, AlbaniaContact Artan XhianiEmail info@uhy-elite.comPhone +355 4 223 7199Website www.uhy-elite.com

ANGOLALUANDA UHY A Paredes e Associados-Angola Auditores e Consultores, SARua do Maculusso, n° 44, Luanda, AngolaContact Armando ParedesEmail aparedes@uhyangola.comPhone +244 927 072 924Website www.uhyangola.com

ARGENTINABUENOS AIRES UHY Macho & AsociadosAv. Cordoba 1255, 3er Piso, Buenos Aires C1055AAC, ArgentinaContact Roberto Macho Email rmacho@uhy-macho.comPhone +54 11 4815 8866Website www.uhy-macho.com

AUSTRALIAADELAIDE UHY Haines Norton (Adelaide)25 Peel Street, Adelaide SA 5000, AustraliaContact Dario NazzariEmail dario@uhyhnadl.com.auPhone +61 8 8110 0999Website www.uhyhnadelaide.com.au

ADELAIDEUHY Sothertons AdelaideLevel 5, 80 Flinders Street, Adelaide SA 5000, Australia Contact Alex ReadeEmail areade@uhysothadl.com.auPhone +61 8 8223 7311Website www.uhysothertonsadelaide.com.au

BRISBANEUHY Haines Norton (Brisbane)Level 11, 42-60 Albert Street, Brisbane QLD 4000, AustraliaContact Darren LaarhovenEmail d.laarhoven@uhyhnseq.com.au Phone +61 7 3210 5500Website www.uhyhnbrisbane.com.au

BUSSELTONUHY Haines Norton PRT46 Albert Street, Busselton, WA, 6280, Australia Contact James GasbarriEmail jgasbarri@uhyhnprt.com.au Phone +61 8 9752 3222Website www.uhyhnprt.com.au

DUNSBOROUGHUHY Haines Norton PRTSuite 2, 33 Dunn Bay Road, Dunsborough WA 6281, AustraliaContact James GasbarriEmail jgasbarri@uhyhnprt.com.au Phone +61 8 9752 3222Website www.uhyhnprt.com.au

COUNTRIES

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GLADSTONEUHY Haines Norton (Gladstone)Level 1, 100 Goondoon Street, Gladstone QLD 4680, AustraliaContact Tina ZawilaEmail t.zawila@uhyhncq.com.auPhone +61 7 4972 1300Website www.uhyhncq.com.au

MELBOURNECohen FascianiSuite 29, Level 3, 25 Claremont Street, South Yarra, Melbourne 3141, AustraliaContact Selwyn CohenEmail selwyn@cfca.com.auPhone +61 3 9826 2633Website www.cohenfasciani.com.au

PERTHUHY Haines Norton (Perth)Level 2, 35 Havelock Street, West Perth, WA 6005, AustraliaContact Craig ColemanEmail craigc@uhyhnperth.com.auPhone +61 8 9322 6280Website www.uhyhnperth.com.au

SUNSHINE COAST UHY Haines Norton (Brisbane) Regatta 1 Business Centre 2 Innovation Parkway Birtinya Qld 4575 AustraliaContact Darren Laarhoven Email d.laarhoven@uhyhnseq.com.au Phone +61 7 5353 5200 Website www.uhyhnbrisbane.com.au

SYDNEYUHY Haines Norton (Sydney)Level 11, 1 York Street, Sydney NSW 2000, AustraliaContact Michael CoughtreyEmail mcoughtrey@uhyhnsyd.com.au Phone +61 2 9256 6600Website www.uhyhnsydney.com.au

AUSTRIALINZ (International liaison office) UHY-Tax Wirtschaftstreuhand GmbHFreistädter Straße 307, Linz A-4040, AustriaContact Stephan Schlager Email stephan.schlager@taxoffice.atPhone +43 732 75 05 30Website www.uhy.at

HORNUHY-Tax Wirtschaftstreuhand GmbH Riedenburgstraße 3, Horn A-3580, AustriaContact Georg Stöger Email horn@stoeger-partner.euPhone +43 298 246 46Website www.uhy.at

SALZBURGUHY-Tax Wirtschaftstreuhand GmbHRoseggerstrasse 23, Salzburg A-5020, AustriaContact Peter Wohlfarth Email peter.wohlfarth@wohlfarth-wp.atPhone +43 662 43 14 09Website www.uhy.at VIENNAUHY-Tax Wirtschaftstreuhand GmbH Oppolzergasse 6, Vienna A-1010, AustriaContact Georg StögerEmail wien@stoeger-partner.euPhone +43 1 342 522 11Website www.uhy.at

VILLACHUHY-Tax Wirtschaftstreuhand GmbHMoritschstrasse 2, Villach A-9500, AustriaContact Annemarie PippanEmail info@pippan-partner.comPhone +43 424 22 67 64Website www.uhy.at

AZERBAIJANBAKU (International liaison office) UHY Audit LLC AF Mall Business Center, 7th floor 34 Samad Vurgun str., Baku AZ 1014, AzerbaijanContact Teymur NaghiyevEmail teymur.naghiyev@uhy-az.com Phone +994 12 480 1362Website www.uhy-az.com

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BAKUUHY LLC AF Mall Business Center, 7th floor 34 Samad Vurgun str. Baku AZ 1014, Azerbaijan Contact Teymur Naghiyev Email teymur.naghiyev@uhy-az.comPhone +994 12 480 1362 Website www.uhy-az.com

BAHAMAS NASSAU

UHY Bain & AssociatesPO Box SS-5609, Suite 7, Building 1, Old Fort Bay Town Centre, Nassau, Bahamas Contact John BainEmail john@uhy-bs.comPhone +1 242 322 6656Website www.uhy-bs.com

BAHRAIN MANAMA

UHY El Sayed El Ayouty & Co, Certified Public AccountantsDiplomatic Area, Rashidiya Tower, 7th Floor, P.O. Box: 11869 Manama, Bahrain Contact Abdulrahman Mohamed AlshayebEmail info@uhy-elayouty.comPhone +973 1753 1631 Website www.uhy-elayouty.com

BANGLADESH DHAKA (International liaison office)

UHY Syful Shamsul Alam & Co.Paramount Heights (Level-6), 65/2/1 Box Culvert Road, Purana Paltan, Dhaka 1000, BangladeshContact Syful IslamEmail syful@ssacbd.comPhone +880 2 955 5915Website www.ssacbd.com

DHAKA UHY Syful Shamsul Alam & Co.15 Dilkusha C/A (Level-6), Dhaka 1000, BangladeshContact AKM Shamsul AlamEmail akmsalam@ssacbd.comPhone +880 2 957 2217Website www.ssacbd.com

BELARUSMINSK UHY BusinessCollegia LLCNekrasova Str. 114, BC CAPITAL, 2nd floor, office 31, Minsk, 220068, BelarusContact Denis KastsianEmail dkastsian@uhy-bc.by Phone +375 17 287 81 88 Website www.uhy-bc.by

BELGIUM BRUSSELSUHY-CDP PartnersSquare de l’Arbalète, 6, Brussels B-1170, BelgiumContact Chantal BollenEmail c.bollen@cdp-partners.be Phone +32 2 663 11 20Website www.cdp-partners.be

LIÈGE UHY-CDP PartnersParc Industriel des Hauts-Sarts, Troisième Avenue 19,Herstal B-4040, BelgiumContact Jean NicoletEmail j.nicolet@cpd-partners.bePhone +32 4 264 53 59Website www.cdp-partners.be

BOLIVIALA PAZ (International liaison office)Berthin Amengual Y Asociados SrlArce Avenue corner, Rosendo Gutierrez Street Nº 2299, Multicentro Building Tower B, Floor 12, La Paz, BoliviaContact Hugo BerthinEmail berthinlp@berthinamengual.comPhone +591 2 2244 3372Website www.berthinamengual.com

SANTA CRUZBerthin Amengual Y Asociados SrlIgmiri Street corner, Barachavi Street Nº 370, Urbari zone, Santa Cruz, BoliviaContact Hugo BerthinEmail berthinlp@berthinamengual.comPhone +591 3 354 4965Website www.berthinamengual.com

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BOSNIA AND HERZEGOVINAMOSTAR (International liaison office) UHY Revident d.o.o. MostarBiskupa Cule bb, Mostar 88000, Bosnia and HerzegovinaContact Matko KnezevicEmail matko.knezevic@uhy-ba.com Phone +387 36 330 260 Website www.uhy-ba.com

GRUDEUHY Revident d.o.o. Mostar Trg Herceg Bosne 4, Grude 88340, Bosnia and Herzegovina Contact Bozo Vukoja Email bozo.vukoja@uhy-ba.comPhone +387 39 662 485 Website www.uhy-ba.com

SARAJEVOUHY Revident d.o.o. MostarAntuna Branka Simica 29, Sarajevo 71000, Bosnia and HerzegovinaContact Mirsada Murtic Email mirsada.murtic@revident.ba Phone +387 61 200 670 Website www.uhy-ba.com

BRAZIL SÃO PAULO (International liaison office) UHY Bendoraytes & Cia – Auditores IndependentesAv. Dr. Cardoso de Melo, 1608, Vila Olimpia, 5 andar, São Paulo, SP, 04548-005, BrazilContact Franklin BendoraytesEmail franklin.bendoraytes@uhy-br.comPhone + 55 21 3030 4662Website www.bendoraytes.com

LONDRINAUHY Bendoraytes & Cia - Auditores IndependentesAv. Ayrton Senna da Silva, 200 Loja 11, Gleba Fazenda Palhano, 86050-460, Londrina, PR, BrazilContact Fernandes Souza Jr.Email fernandes.souza@uhy-br.comPhone + 55 11 4380 4267Website www.bendoraytes.com

RIO DE JANEIROUHY Bendoraytes & Cia – Auditores IndependentesAv. João Cabral de Mello Neto 850, Barra da Tijuca, Bloco 3 salas 1301 a 1305., Rio de Janeiro, RJ, 22775-057, BrazilContact José Bendoraytes FilhoEmail jose.bendoraytes@uhy-br.comPhone + 55 21 3030 4662Website www.bendoraytes.com

CANADAMONTREAL UHY Victor LLP759 Square Victoria, Suite 400, Montreal QC H2Y 2J7, CanadaContact Ken ShemieEmail info@uhyvictor.com Phone +1 514 282 1836Website www.uhyvictor.com

CHILESANTIAGO UHY Guiñazú & Asociados SpA.Virgilio Figueroa 6641, Las Condes, Santiago, ChileContact Juan Olivares H.Email auditores@uhy-cl.com Phone +56 2 3213 8700 Website www.uhy-cl.com

CHINASHANGHAI (International liaison office) ZhongHua Certified Public Accountants LLP6/F, 100 Bund Square, No. 100 South Zhongshan Road, Shanghai 200010, ChinaContact Yong SunEmail info@zhonghuacpa.comPhone +86 21 6352 5500Website www.zhonghuacpa.com

ANHUIZhongHua Certified Public Accountants LLP5F, Block A, Tonghe Tower, No.468 Huangshan Road, Hefei Anhui, ChinaContact Yong SunEmail info@zhonghuacpa.comPhone +86 21 6352 5500Website www.zhonghuacpa.com

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BEIJINGZhongHua Certified Public Accountants LLP1F, No.55 Shatan Back Street, Dongcheng District, Beijing, ChinaContact Yong SunEmail info@zhonghuacpa.comPhone +86 10 8821 7171Website www.zhonghuacpa.com

GUANGDONGZhongHua Certified Public Accountants LLP 7/F, Yuexiu City Square North Tower, No. 445 Dongfeng Middle Road, Yuexiu Area, Guangzhou Guangdong, China Contact Ge YangEmail ge_yang@zhonghuacpa.com Phone +86 20 3203 1536 Website www.zhonghuacpa.com

HANGZHOUZhongHua Certified Public Accountants LLPRoom 1701, Yuan Mao Building, No.1 Wen Er Xi Road, Hangzhou Zhejiang, ChinaContact Shuhao Shen Email shuhao_shen@zhonghuacpa.comPhone +86 571 8669 3835 Website www.zhonghuacpa.com

HENANZhongHua Certified Public Accountants LLP14th Floor, Sida Digital Building No.26, North Jingsan Roa, Zhe ngzho, Henan 450008, ChinaContact Yong SunEmail info@zhonghuacpa.comPhone +86 21 6352 5500Website www.zhonghuacpa.com

JIANGSUZhongHua Certified Public Accountants LLP3rd Floor, No.1 Hua Yangang Chahar Road, Nanjing Jiangsu, ChinaContact Yong SunEmail info@zhonghuacpa.comPhone +86 25 6851 8900Website www.zhonghuacpa.com

SHENZHENZhongHua Certified Public Accountants LLP9F Financial Technology Building, Keyuan Road, Central Sci-Tech Park, Nanshan District, Shenzhen, ChinaContact Yong Sun Email info@zhonghuacpa.comPhone +86 21 6352 5500Website www.zhonghuacpa.com

SICHUANZhongHua Certified Public Accountants LLP6th Floor, Zhongchuan Building No. 28, North Xi’an Road,Chengdu, Sichuan 610071, ChinaContact Yong Sun Email info@zhonghuacpa.comPhone +86 21 6352 5500 Website www.zhonghuacpa.com

COSTA RICASAN JOSÉ UHY Auditores y Consultores, S.A.Curridabat, 500 South and 25 East from the Municipality, Renacer Building Level 2, San Jose, Costa RicaContact Omar Pérez Rosales Email operez@uhy-cr.comPhone +506 2281 3701 Website www.uhy-cr.com

CROATIASPLIT (International liaison office) UHY HB EKONOM d.o.o.Hrvatske mornarice 1/K, Split HR-21000, CroatiaContact Helena BudišaEmail split@uhy.hr Phone +385 21 381 120Website www.uhyincroatia.com

ZAGREB (International liaison office)UHY RUDAN d.o.o. Ilica 213, Zagreb HR-10000, CroatiaContact Vedrana MileticEmail vedrana.miletic@uhy.rudan.hr Phone +385 1 39 06 374Website www.uhyincroatia.com

CYPRUSNICOSIA UHY Antonis Kassapis Limited89 Kennedy Avenue, Suite 201, Second Floor, PO Box 26624, Nicosia CY-1640, CyprusContact Antonis KassapisEmail uhy@uhy.com.cyPhone +357 22 379210 Website www.uhy.com.cy

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CZECH REPUBLICPRAGUE (International liaison office) AUDITOR, spol. s r.o.Hastalska 6, Prague 1, 110 00, Czech RepublicContact Georg Stöger Email praha@auditor.euPhone +420 224 800 411Website www.auditor.eu

BRNOAUDITOR, spol. s r.o.Dominikanske namesti 2, Brno 602 00, Czech RepublicContact Georg StögerEmail brno@auditor.euPhone +420 542 422 601Website www.auditor.eu

PELHRIMOVAUDITOR, spol. s r.o.Masarykovo nam. 30, Pelhrimov 393 01, Czech RepublicContact Georg Stöger Email pelhrimov@auditor.euPhone +420 565 502 502Website www.auditor.eu

DENMARKCOPENHAGEN inforevisionBuddingevej 312, Copenhagen Søborg DK-2860, DenmarkContact Vibeke Düring JensenEmail info@info-revision.dkPhone +45 39 53 50 00Website www.info-revision.dk

DOMINICAN REPUBLICSANTO DOMINGOUHY Calderon Gonzalez & AsociadosAve. Rómulo Betancourt No. 1304, Torre Bella Vista Center 2, Suite 409, 4thfloor, Bella Vista, Santo Domingo, Dominican RepublicContact Arabellis Calderón GonzálezEmail info@uhy.com.doPhone +1 809 567 6012Website www.uhy.com.do

ECUADORQUITO UHY Assurance & Services Cia. Ltda.Pedro Ponce Carrasco E9-25 y Av. 6 de Diciembre, Edificio Multiapoyo, Piso 9, Quito, EcuadorContact Freddy Cevallos BustamanteEmail f.cevallos@uhyecuador.ecPhone +593 2 3530 204Website www.uhyecuador.ec

EGYPTCAIRO (International liaison office)United For Auditing, Tax, Advisory & Financial Services10, Street 213, Degla, Maadi, Cairo, EgyptContact Ahmed HegazyEmail ahmed.hegazy@uhy-united.com Phone +20 2 2517 5598 Website www.uhy-united.com

ALEXANDRIA (International liaison office)UHY Waled Mounir and Muhammad Arafa 38 El-Prince Ibrahim Street, Ezbet Saad, Smouha, Alexandria, Egypt Contact Waled Mounir Email waled.mounir@uhy-eg-alex.com Phone +20 3 424 3371 Website www.uhy-eg-alex.com

EL SALVADORSAN SALVADOR UHY Asesores Y Consultores, S.A De CVCondominio Villas de Normandía Local 12B, 1ª Calle Poniente y 47 Avenida Norte Colonia, Flor, Blanca, San Salvador, El SalvadorContact Bryan PérezEmail bperez@uhy-sv.comPhone +503 2260 9000Website www.uhy-sv.com

FINLANDJYVÄSKYLÄ (International liaison office) UHY TietoAkseli Puistokatu 2 C, Jyväskylä FIN-40100, FinlandContact Harri KanervaEmail info@tietoakseli.fiPhone +358 10 3472 800Website www.tietoakseli.fi

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HELSINKIUHY TietoAkseliLaajalahdentie 23, Helsinki FIN-00330, FinlandContact Sanna VähäkömiEmail helsinki@tietoakseli.fiPhone +358 10 3472 800Website www.tietoakseli.fi

IKAALINENUHY TietoAkseliRahkolankuja 19, Ikaalinen FIN-39500, FinlandContact: Harri KanervaEmail: info@tietoakseli.fiPhone: + 358 10 3472 800Website: www.tietoakseli.fi

JYVASKYLAValueMiners OyPuistokatu 2B, Jyväskylä FIN-40100, FinlandContact Arto SaarinenEmail arto.saarinen@uhy.fiPhone +358 40 0522 217

MIKKELIUHY TietoAkseliPorrassalmenkatu 23, Mikkeli FIN-50100, FinlandContact Harri KanervaEmail mikkeli@tietoakseli.fiPhone +358 10 3472 800Website www.tietoakseli.fi

OULUUHY TietoAkseliYrttipellontie 1D, Oulu FIN-90230, FinlandContact Harri KanervaEmail oulu@tietoakseli.fiPhone +358 10 3472 800Website www.tietoakseli.fi

RUOVESIUHY TietoAkseli Honkalantie 2, Ruovesi, FIN-34600 Finland Contact Harri KanervaEmail info@tietoakseli.fi Phone + 358 10 3472 800 Website www.tietoakseli.fi/en

PIEKSÄMÄKIUHY TietoAkseliKeskuskatu 17-19 B, Pieksämäki FIN-76100, FinlandContact: Harri KanervaEmail: info@tietoakseli.fiPhone: + 358 10 3472 800Website: www.tietoakseli.fi/en

TAMPEREUHY TietoAkseliHallituskatu 8 A, Tampere, FIN-33200, FinlandContact Harri KanervaEmail info@tietoakseli.fiPhone + 358 10 3472 800Website www.tietoakseli.fi/en

FRANCEPARIS (International liaison office) UHY GVACS 81691, 105 avenue Raymond Poincaré, 75116, Cedex 16, Paris F-75771, France Contact Muriel NouchyEmail muriel.nouchy@uhygva.comPhone +33 1 45 00 76 00Website www.uhygva.com

LILLEUHY GVA28 place de la Gare, 59000 Lille, FranceContact Muriel NouchyEmail muriel.nouchy@uhygva.comPhone +33 1 45 00 76 00Website www.uhygva.com

LYONABSCISSE COMPTA40, rue Laure Diebold, F-69009 Lyon, France Contact Marc EscoffierEmail mescoffier@abscisse-compta.fr Phone +33 4 78 83 41 41Website www.abscisse-compta.fr

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MARSEILLEUHY GVATechnopole de château Gombert - 3 rue Marc Donadille, 13013 Marseille, FranceContact Delphine CastellaEmail delphine.castella@uhygva.comPhone +33 6 75 00 83 66Website www.uhygva.com

MONTPELLIERUHY GVA68 allée des Mycènes, 34000 Montpellier, FranceContact Delphine CastellaEmail delphine.castella@uhygva.comPhone +33 6 75 00 83 66Website www.uhygva.com

SAINT-DENIS DE LA RÉUNIONUHY GVA1 Allée des Zinias, 97490 Saint-Denis de la Réunion, FranceContact Delphine CastellaEmail delphine.castella@uhygva.comPhone +33 6 75 00 83 66Website www.uhygva.com

TOULOUSEUHY GVA55 boulevard de l’Embouchure, 31000 Toulouse, FranceContact Delphine CastellaEmail delphine.castella@uhygva.comPhone +33 6 75 00 83 66Website www.uhygva.com

GEORGIAUHY LLC41 Kostava Str, Tbilisi, Tbilisi, GeorgiaContact Guka UbiriaEmail gubiria@uhy-ge.comPhone +995 32 2 13 15 41Website www.uhy.ge

GERMANYBERLIN UHY Lauer & Dr. Peters KGZimmerstraße 23, Berlin D-10969, GermanyContact Ulla Peters Email berlin@uhy-berlin.dePhone +49 30 22 65 93 0Website www.uhy-berlin.de

BREMENClostermann & Jasper Partnerschaft mbBKleiner Ort 5, Bremen D-28357, GermanyContact Tobias StuberEmail info@clostermann-jasper.de Phone +49 421 16 23 70Website www.clostermann-jasper.de

COLOGNEDr. Leyh, Dr. Kossow & Dr. Ott KGIndustriestraße 161, Cologne D-50999, GermanyContact Gunter StoeberEmail koeln@lko.de Phone +49 2236 333030Website www.lko.de

FRANKFURTUHY Wahlen & Mannsky Walther-von-Cronberg-Platz 13, 60594 Frankfurt am Main, GermanyContact Stephanie Mannsky Email stephanie.mannsky@uhy-ffm.comPhone +49 69 660 593 79 0

FRANKFURTUHY Wahlen & Partner Rechtsanwalte, Steuerberater, Wirtschaftsprufer Walther-von-Cronberg-Platz, 13 Frankfurt am Main D-60594, GermanyContact Thomas Wahlen Email frankfurt@uhy-wahlen.de Phone +49 69 660 593 79 0Website www.uhy-wahlen.de

HAMBURGClostermann & Jasper Partnerschaft mbBReimersbrücke 5, Hamburg D-20457, GermanyContact Henning KuhlmannEmail kuhlmann@uhy-deutschland.de Phone +49 40 530 29 65 0 Website www.clostermann-jasper.de

MUNICHDr. Langenmayr GmbH WirtschaftsprüfungsgesellschaftSeidlstrasse 30/VII, Munich D-80335, GermanyContact Johannes BitzerEmail munich@uhy-deutschland.de Phone +49 89 55 17 07 81Website www.dr-langenmayr.de

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ROSTOCKUHY Lauer & Dr. Peters KGGerhart-Hauptmann-Straße 14, Rostock D-18055, GermanyContact Ulla Peters Email rostock@uhy-rostock.de Phone +49 381 4 44 45 0Website www.uhy-berlin.de

STUTTGARTKullen Müller Zinser Treuhand GmbHAmundsenstraße 6, Sindelfingen D-71063, GermanyContact Sebastian OttenEmail stuttgart@uhy-deutschland.de Phone +49 7031 863 602Website www.kullen-mueller-zinser.de

GHANAACCRA UHY Voscon Chartered Accountants2nd Floor, Cocoshie/AFB House, No. B28.A, Opposite Silver Star Tower, Augustinho Neto Close, Airport Residential Area, Accra, GhanaContact Henry Djangmah Email info@uhyvoscon-gh.com Phone +233 302 683 430 Website www.uhyvoscon-gh.com

ACCRAUHY Godwinson (Chartered Accountant)C 904/15 Olusegun Obasanjo Way, Pig Farm Junction R/A (Geoman House), Accra, GhanaContact Godwin AzasuEmail info@uhygodwinson-gh.comPhone +233 208 117 416Website www.uhygodwinson-gh.com

GREECEATHENS (International liaison office) UHY Axon Certified Auditors S.A.75 Patision Street, Athens GR-10434, GreeceContact Stavros Nikiforakis Email info@axonaudit.gr Phone +30 210 82 11 754Website www.axonaudit.gr

CRETEUHY Axon Certified Auditors S.A.Gefyra Kladisou, Nea Kydonia, Chania, Crete GR-73 100, CreteContact Stavros NikiforakisEmail info@axonaudit.gr Phone +30 282 10 95 120Website www.axonaudit.gr

GUATEMALAGUATEMALA CITY UHY Pérez & Co2a calle 24-00 zona 15 Vista Hermosa II, Edificio Domani, Nivel 17 Oficina 1702, Guatemala City, GuatemalaContact René Pérez OrdóñezEmail gerencia@uhy-perez.com Phone +502 2503 5900Website www.uhy-perez.com

HONDURASTEGUCIGALPA UHY Auditores y Consultores, S.A.Colonia Lomas del Guijarro Sur, Boulevard San Juan Bosco, Torre Alianza II,Nivel 5 Oficina 502 y 503, Tegucigalpa, HondurasContact Omar Pérez RosalesEmail operez@uhy-hn.comPhone +504 2281 6218Website www.uhy-hn.com

HONG KONGHONG KONG (International liaison office)Tai Kong CPA Limited21/F Chinachem Tower, 34-37 Connaught Road Central, Central District, Hong Kong Contact Robert Kong Email robertkong@tkcpa.com.hkPhone +852 2892 2800Website www.tkcpa.com.hk

HONG KONGUHY Vocation HK CPA Limited (International liaison office)3/F Malaysia Building, 50 Gloucester Road, Wan Chai District, Hong Kong Contact David NgEmail dng@uhy-hk.comPhone +852 2332 0661Website www.uhy-hk.com

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HONG KONGUHY ASK Limited 21/F, Chinachem Tower, 34-37 Connaught Road Central, Central District, Hong Kong Contact Allan KongEmail allankong@rkcorp.com.hk Phone +852 2892 2800 Website www.rkcorp.com.hk

HUNGARYBUDAPEST (International liaison office) Bergmann Accounting & Auditing37 Bajcsy-Zsilinszky út, Budapest H 1064, HungaryContact László HegedusEmail laszlo.hegedus@bergmann.huPhone +36 20 359 7894 Website www.bergmann.hu

BUDAPESTBergmann Accounting & Auditing44-46 Böszörményi út, Budapest H 1126, HungaryContact László HegedusEmail laszlo.hegedus@bergmann.huPhone +36 20 359 7894Website www.bergmann.hu

BUDAPESTBergmann Accounting & Auditing186 Váci út, Budapest H 1138, HungaryContact László HegedusEmail laszlo.hegedus@bergmann.huPhone +36 1 238 9000 Website www.bergmann.hu

SZEGEDBergmann Accounting & Auditing10 Klapka tér, Szeged H-6724, HungaryContact László HegedusEmail laszlo.hegedus@bergmann.huPhone +36 20 745 7100Website www.bergmann.hu

INDIAKOLKATA (International liaison office) Lodha & CoEsplanade Mansion, 14 Government Place (East), Kolkata 700 069, IndiaContact Ravinder P SinghEmail cal@lodhaco.com Phone +91 33 4040 0000Website www.lodhaco.com

MUMBAI (International liaison office) Chandabhoy & JassoobhoyFoF-2, Phoenix House, ‘B’ Wing, Fourth floor, 462 Senapati Bapat Marg, Lower Parel, Mumbai 400 013, IndiaContact Sunil HansrajEmail mail@cnj.in Phone +91 22 2498 1516Website www.cnj.in

CHENNAILodha & CoGuru Kirpa Nivas, 20/7 Lalithapuram Street, Opp. Sree Goudiya Mutt, Royapettah, Chennai 600 014, Tamil Nadu, IndiaContact G. Subramania Sarma Email chennai@lodhaco.comPhone +91 44 2813 1157Website www.lodhaco.com

HYDERABADLodha & CoPlot No.84, BHEL Enclave, Akbar Road, Secunderabad 500 009, IndiaContact Someswara Kenguva Email hyderabad@lodhaco.comPhone +91 40 2795 3116Website www.lodhaco.com

JAIPURLodha & CoKhetan Bhawan, Mirza Ismail Road, Jaipur 302001, IndiaContact Vijay Shrimal Email jaipur@lodhaco.comPhone +91 141 237 0662Website www.lodhaco.com

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MUMBAILodha & Co6 Karim Chambers, 40 Ambalal Doshi Marg, Fort, Mumbai 400 023, IndiaContact Nandkishore Bafna Email mumbai@lodhaco.comPhone +91 22 2269 1414Website www.lodhaco.com

NEW DELHI Lodha & CoC-1, Upasana Building, 1 Hailey Road, New Delhi 110 001, IndiaContact N. K. Lodha Email delhi@lodhaco.comPhone +91 11 2371 0176Website www.lodhaco.com

INDONESIAJAKARTA (International liaison office) KAP Hananta Budianto & RekanJl. Wijaya II-79, Kebayoran Baru, Jakarta 12160, IndonesiaContact Venancia Wijono Email venancia@hananta.com Phone +62 21 723 5656Website www.hananta.com

SEMARANGKAP Hananta Budianto & RekanJl. Sisingamangaraja 20-22, Candi Baru, Semarang 50253, IndonesiaContact Hananta Budianto Email hananta@hananta.comPhone +62 24 841 2000Website www.hananta.com

SURABAYAKAP Hananta Budianto & RekanRaya Darmo Business Center B-21, Jl. Raya Darmo 54-56, Surabaya 60265, IndonesiaContact Royke Jansen Email royke@hananta.com Phone +62 31 563 6070Website www.hananta.com

IRAN, ISLAMIC REPUBLIC OFTEHRAN Hadi Hesab TehranUNIT 16, 6th floor, No. 2, Sarv Alley, Turkamanestan St., Motahari St., Tehran, IranContact: Hamid Reza KeyhaniEmail: office@hadihesab.comPhone: +98 21 8844 3634Website: www.uhy-ir.com

IRELANDDUNDALK (International liaison office) UHY Farrelly Dawe White LimitedFDW House, Blackthorn Business Park, Coes Road, Dundalk, Co. Louth, IrelandContact Alan FarrellyEmail info@fdw.ie Phone +353 42 933 9955Website www.fdw.ie

BALBRIGGANUHY Farrelly Dawe White Limited4A, Fingal Bay Business Park, Balbriggan, Co. Dublin, IrelandContact Richard BerneyEmail info@fdw.ie Phone +353 1 849 1633Website www.fdw.ie

BALBRIGGANUHY Personal and Corporate Insolvency Solutions Limited4G, Fingal Bay Business Park, Balbriggan, Co. Dublin, IrelandContact Eugene McDarbyEmail eugene.mcdarby@uhyinsolvency.iePhone +353 1890 987 913Website www.uhyinsolvency.ie

DUBLINUHY Farrelly Dawe White Limited4 Waterloo Road, Dublin 4, IrelandContact Alan FarrellyEmail info@fdw.ie Phone +353 1 670 6076Website www.fdw.ie

DUBLINUHY Trust and Corporate Services Limited4 Waterloo Road, Dublin 4, IrelandContact Alan FarrellyEmail info@uhytrust.comPhone +353 1 670 6076Website www.uhytrust.com

DUNDALKUHY FDW Corporate Compliance LimitedFDW House, Blackthorn Business Park, Coes Road, Dundalk, Co. Louth, IrelandContact Richard WindrumEmail richardwindrum@fdw.iePhone +353 42 933 9955Website www.fdw.ie

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NEWRYUHY Farrelly Dawe White Limited6 Margaret Street, Newry, Co. Down, BT34 1DF, IrelandContact Michael BellewEmail info@fdw.iePhone +44 28 904 46209Website www.fdw.ie

ISLE OF MANBALLASALLA UHY Crossleys LLCPO Box 1, Portland House, Station Road, Ballasalla IM99 6AB, Isle of ManContact Andrew Pennington Email mail@crossleys.com Phone +44 (0)1624 822 816Website www.crossleys.com

ISRAELTEL AVIV UHY Shtainmetz-Aminoach & Co CPAsEngel Building, 88 Yigal Alon St, Tel Aviv, IsraelContact Kobi Shtainmetz Email k@cpa.co.ilPhone +972 77 770 0000Website www.cpa.co.il

ITALY

In compliance with local legal requirements, Audit & Assurance services are carried out in Italy by UHY Bompani Srl. UHY Bompani Srl is a legally distinct entity from UHY Advisor Srl and its affiliate firms, FiderConsult Srl and UHY Associati Stprl, which are dealing with Tax, Accounting & Business Services.

MILAN (International liaison office)UHY Bompani Srl (Audit)Via Bernardino Telesio 2, Milan 20145, ItalyContact Andrea FantechiEmail milano.audit@uhyitaly.com Phone +39 02 498 6350/7 Website www.uhyitaly.com

ROME (International liaison office) UHY Advisor Srl (Tax & Accounting)Via Birmania 81, Rome 00144, ItalyContact Cristiano FasanariEmail roma.advisor@uhyitaly.comPhone +39 06 591 7469 Website www.uhyitaly.com

BRESCIAUHY Bompani Srl (Audit)Contrada Santacroce 5, Brescia 25121, ItalyContact Gabriella RicciardiEmail brescia.audit@uhyitaly.comPhone +39 030 877 5773Website www.uhyitaly.com

FLORENCEUHY Bompani Srl (Audit)Viale G. Mazzini 26, Florence 50132, ItalyContact Simone SartiniEmail firenze.audit@uhyitaly.com Phone +39 055 747 7276 Website www.uhyitaly.com

FLORENCEFiderConsult Srl (Tax & Accounting)Viale G. Mazzini 26, Florence 50132, ItalyContact Simone BiagiottiEmail fiderfi@fiderconsult.com Phone +39 055 234 7902Website www.uhyitaly.com

MILANFiderConsult Srl (Tax & Accounting)Via Bernardino Telesio 2, Milan 20145, Italy Contact Cristiano Fasanari Email fidermi@fiderconsult.com Phone +39 02 4801 2534 Website www.uhyitaly.com

MILANUHY Advisor Srl (Tax & Accounting) Via Bernardino Telesio 2, Milan 20145, ItalyContact Sabino DenteEmail milano.advisor@uhyitaly.com Phone +39 02 4801 2534Website www.uhyitaly.com

MILAN UHY Associati S.t.p.r.l. (Tax & Accounting) Via Bernardino Telesio 2, Milan 20145, ItalyContact Sabino DenteEmail milano.associati@uhyitaly.com Phone +39 02 4801 2534Website www.uhyitaly.com

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PADOVAUHY Bompani Srl (Audit)Via Curzola 11, Padova 35135, ItalyContact Andrea FantechiEmail padova.audit@uhyitaly.comPhone +39 049 825 7892 Website www.uhyitaly.com

PISAUHY Bompani Srl (Audit)Via Mezzanina 16, Pisa 56121, ItalyContact: Simone SartiniEmail: pisa.audit@uhyitaly.comPhone: +39 050 7916127Website: www.uhyitaly.com

ROMEUHY Bompani Srl (Audit)Via Birmania 81, Rome, 00144, ItalyContact Andrea D’AmicoEmail roma.audit@uhyitaly.com Phone +39 06 591 7469Website www.uhyitaly.com

ROME FiderConsult Srl (Tax & Accounting)Via Birmania 81, Rome 00144, ItalyContact Paolo Lenzi Email fiderconsult@fiderconsult.com Phone +39 06 591 7469 Website www.uhyitaly.com

ROMEUHY Audinet SRLVia Birmania 81, Rome 00144, Italy Contact Andrea D’Amico Email a.damico@uhyaudinet.com Phone +39 06 591 7469 Website www.uhyitaly.com

JAPANTOKYO (International liaison office) UHY Tokyo & CoPlace Canada 3F, 7-3-37 Akasaka, Minato-ku, Tokyo 107-0052, JapanContact Nobuyuki Hara Email info@uhy-tokyo.or.jp Phone +81 3 5410 1391Website www.uhy-tokyo.or.jp

KYOTOUHY Tokyo & Co33 Inari-Nakanomachi, Fukakusa, Fushimi-ku, Kyoto-shi, Kyoto 612-0807, JapanContact Nobuyuki Hara Email info@uhy-tokyo.or.jp Phone +81 75 645 1356Website www.uhy-tokyo.or.jp

NAGOYAUHY Tokyo & CoNittochi Nagoya Bldg 4F, 2-1-1 Sakae Naka-ku, Nagoya, Aichi 460-0008 JapanContact Nobuyuki HaraEmail info@uhy-tokyo.or.jpPhone +81 52 253 6341Website www.uhy-tokyo.or.jp

JORDANAMMAN UHY Arab Auditors8 Al-Qayrawan St, Alrabieh, PO Box 17906, Amman 11195, JordanContact Nabil Haddad Email info@arabauditors.jo Phone +962 6 5511 779Website www.arabauditors.jo

KAZAKHSTANALMATY (International liaison office) UHY SAPA-Consulting LLP14A Mamyr-4 micro-district, Almaty 050036, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

AKTOBEUHY SAPA-Consulting LLP48A Aiteke-Bi Street, Apt.7, Aktobe, Aktobe Oblast 030000, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

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ASTANAUHY SAPA-Consulting LLP18 Momyshuly Street, Apt. 172, Almaty District, Astana 010000, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

ATYRAUUHY SAPA-Consulting LLP13 Mechnikov Thoroughfare, Apt.1, Atyrau, Atyrau Oblast 060011, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

SHYMKENTUHY SAPA-Consulting LLP39 Republic Street, Apt. 9, Abay District, Shymkent, South Kazakhstan Oblast 16002, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

URAL’SKUHY SAPA-Consulting LLP215 Dostyk-Druzhba Street, Apt. 406, Ural’sk, Western Kazakhstan Oblast 090003, KazakhstanContact Zhanibek Zhumadil Email office@uhy-kz.com Phone +7 727 381 62 87Website www.uhy-kz.com

KENYANAIROBI UHY Kenya PO Box 13550-00800, 1st Floor, Centro House, Ring Road, Westlands, Nairobi, KenyaContact Daniel Kabiru Email info@uhy-ke.com Phone +254 204 447 196Website www.uhy-ke.com

KOREA, REPUBLIC OFSEOUL (International liaison office) UHY SeilOne Accounting Corp6th. F, Whaingangnam Building 21, 8gil Teheran-ro, Gangnam-gu , Seoul, Republic of KoreaContact Sam-Won Hyun Email cpahn@hanmail.net Phone +82 2 594 5620Website www.seiltax.co.kr

SEOCHO, SEOULUHY SeilOne Accounting CorpRoom 202, Mayflower Member’s Building, 355 Seocho-daero, Seocho-gu, Seoul, Republic of KoreaContact Sam-Won Hyun Email cpahn@hanmail.net Phone +82 2 523 5500Website www.seiltax.co.kr

YEOIDO, SEOULUHY SeilOne Accounting Corp7th.F, Junggok Building, 21, 67gil Yeouidebang-ro, Yeong Deung Po-gu, Seoul, Republic of KoreaContact Sam-Won HyunEmail cpahn@hanmail.netPhone +82 2 780 3377Website www.seiltax.co.kr

KUWAITKUWAIT CITY UHY PillarsAl Jawhara Tower 20th Floor, Khalid Ibn Al Waleed St, Sharq, KuwaitContact Wael Arafa Email wael@uhypillars.com Phone +965 9662 6663Website www.uhypillars.com

LEBANONBEIRUT UHY Andy BryanMallah Center, Fifth Floor, Jal el Dib Square, Beirut, LebanonContact Elie Abboud Email beirut@uhy-lb.com Phone +961 4 717781Website www.uhy-lb.com

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LUXEMBOURGLUXEMBOURG UHY Finova S.àr.l.84, Boulevard Napoléon 1er, Luxembourg L-2210, LuxembourgContact Jürgen Fischer Email j.fischer@finova.lu Phone +352 263 7711Website www.uhyfinova.lu

MALAYSIAKUALA LUMPUR (International liaison office) UHY Suite 11.05, Level 11, The Gardens South Tower, Mid Valley City, Lingkaran Syed Putra, Kuala Lumpur 59200, MalaysiaContact Datuk Alvin Tee Guan Pian Email uhy-kl@uhy-my.comPhone +60 3 2279 3088 Website www.uhy.com.my

JOHOR BAHRUUHYLot 19.01, Level 19, Public Bank Tower, 19 Jalan Wong Ah Fook, Johor Bahru, Johor 80000, MalaysiaContact Ms Teoh Bee SinEmail teohbs@uhy.com.myPhone +60 7 222 2828Website www.uhy.com.my

PENANGUHY TAC51-11-F, Menara BHL, Jalan Sultan Ahmad Shah,10050 George Town, Penang, Malaysia Contact Khoo Teng Jin Email uhy-pg@uhy-my.comPhone +60 4 210 0100Website www.uhy.com.my

PENANGUHY LOHSuite 12-1, 12th Floor, Menara Penang Garden, No. 42A, Jalan Sultan Ahmed Shah,10050 George Town, Penang, MalaysiaContact Lim Ge RuEmail uhy-loh@uhy-my.comPhone +60 4 295 6880Website www.uhy.com.my

MALTALIJA UHY Pace, Galea Musù & CoPantar Road, Lija LJA 2021, MaltaContact David Pace Email djpace@uhymalta.comPhone +356 2131 1814Website www.uhymalta.com

MAURITIUSMOKA UHY & CoOld Réduit Road, Bon Air, Moka, MauritiusContact Dominique Samouilhan Email dsamouilhan@uhy.co.muPhone +230 460 9333Website www.uhy.co.mu

MEXICOMEXICO SEDE CENTRAL (International liaison office) UHY Glassman Esquivel y Cía S.C.Av. Paseo de la Reforma No. 195 Pisos 16, 17 y P.H., Alc. de Cuauhtémoc, Col. Cuauhtémoc, Mexico City. C.P. 06500, MexicoContact Oscar Gutiérrez Esquivel Email oge@uhy-mx.comPhone +52 55 5566 1888Website www.uhy-mx.com

MONTERREYUHY Glassman Esquivel y Cía S.C.Penthouse I Edificio III Mall del Valle, Calzada del Valle No. 400 Ote. Col. Del Valle, C.P. 66220 San Pedro Garza García, N.L., MexicoContact Oscar Gutiérrez EsquivelEmail oge@uhy-mx.comPhone +52 55 5566 1888Website www.uhy-mx.com

QUERÉTARO, QRO.UHY Glassman Esquivel y Cía S.C.Armando Birlain 2001, Corporativo 1 Piso 15-A Colonia, Centro Sur (Complejo Central Park), Querétaro, Qro. C.P. 76090 Mexico Contact Oscar Gutiérrez EsquivelEmail oge@uhy-mx.comPhone +52 55 5566 1888 Website www.uhy-mx.com

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VILLAHERMOSAUHY Glassman Esquivel y Cía S.C.Ave. Samarkanda 306, piso 4 Col. Tabasco 2000, C.P. 86035, Villahermosa, Tabasco, MexicoContact Oscar Gutiérrez EsquivelEmail oge@uhy-mx.comPhone +52 55 5566 1888Website www.uhy-mx.com MOROCCOTANGIER UHY Ben Mokhtar & Co15 Rue Imam Assili, Residence Takafoul 1st floor Flat No. 10, Tangier 90020, MoroccoContact Najlaà Ben Mokhtar Email nbm@uhy-benmokhtar.maPhone +212 539 94 45 93Website www.uhy-benmokhtar.ma

MOZAMBIQUE MAPUTOUHY Auditores e Contabilistas Certificados, LimitadaSommerschild II, Rua das Rosas, No. 148, Maputo, MozambiqueContact Carlos Sitoe Email director.geral@uhy-mz.comPhone +258 84 9538943Website www.uhy-mz.com

NEPAL KATHMANDU (International liaison office) UHY Suvod Associates Chartered Accountants 357/55 Ganeshmarg, Shankhmul, New Baneshwor, NepalContact Akash SumanEmail akash@suvodassociates.com.npPhone +977 1 524 2214Website www.suvodassociates.com.np

ITAHARIUHY Suvod Associates Chartered Accountants Main Road Itahari, Behind Nabil Bank, Ward No. 8., Itahari, NepalContact Rajib KarnEmail rajib@sanepal.comPhone +977 25 586 311 Website www.suvodassociates.com.np

NETHERLANDSAMSTERDAM (International liaison office) UHY NetherlandsH.J.E. Wenckebachweg 212, 1096 AS Amsterdam, NetherlandsContact Bas PijnakerEmail Pijnaker@govers.nlPhone +31 85 020 2715Website www.govers.nl

EINDHOVENGovers Accountants/ConsultantsBeemdstraat 25, 5653 MA Eindhoven, NetherlandsContact Paul MenckeEmail mencke@govers.nlPhone +31 40 2 504 504Website www.govers.nl

NEW ZEALANDHENDERSON, AUCKLAND (International liaison office) UHY Haines Norton (Auckland) Ltd22 Catherine Street, Henderson, Auckland 0612, New ZealandContact Grant Brownlee Email info@uhyhn.co.nzPhone +64 9 839 0087Website www.uhyhn.co.nz

AUCKLAND CBDUHY Haines Norton (Auckland) Ltd4th Floor, Smith & Caughey Building,253 Queen Street, Auckland 1010, New ZealandContact Sungesh SinghEmail info@uhyhn.co.nzPhone +64 9 839 2184Website www.uhyhn.co.nz

HELENSVILLE UHY Haines Norton (Auckland) Ltd34 Commercial Road, Helensville 0800, New ZealandContact Mark FosterEmail markf@uhyhn.co.nzPhone +64 9 420 7972Website www.uhyhn.co.nz

KUMEUUHY Haines Norton (Auckland) Ltd329A Main Road, Kumeu 0810, New Zealand Contact Mark FosterEmail markf@uhyhn.co.nzPhone +64 9 412 9853Website www.uhyhn.co.nz

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NICARAGUAMANAGUA UHY Auditores y Consultores S.AEdificio Escala, 3er Nivel Of H3, Managua, NicaraguaContact Omar Pérez RosalesEmail operez@uhy-perez.comPhone +505 2226 9726Website www.uhy-ni.com

NIGERIALAGOS (International liaison office) UHY Maaji & Co22 Town Planning Way, Ilupeju, Lagos, Lagos State, NigeriaContact Gabriel Idahosa Email info@uhy-ng-maaji.comPhone +234 1 761 4671Website www.uhy-ng-maaji.com

WUSE (International liaison office) UHY Benson Suite 203/205 Anbeez Plaza, 15 Ndola Crescent, Wuse Zone 5, Abuja FCT, NigeriaContact Benson Ugwu Email b.ugwu@uhy-ng-maaji.comPhone +234 803 720 2120Website www.uhy-ng-maaji.com

ABUJA UHY Maaji & CoPlot 107 Gidado Idris Street, Wuye District, PO Box 4640 Garki, Abuja FCT, NigeriaContact Ozigi Omuya Email info@uhy-ng-maaji.com Phone +234 9 670 5527Website www.uhy-ng-maaji.com

BENIN CITYUHY Maaji & Co28 Sakponba Road, 2nd Floor Suite 2, Benin City, Edo State, NigeriaContact Lawrence U. Etukakpan Email info@uhy-ng-maaji.comPhone +234 803 547 4613Website www.uhy-ng-maaji.com

EBUTE-METTAUHY Benson78 Murtala Mohammed Way, Ebute-Metta, Lagos State, Nigeria Contact Geoffrey ChukwunyereEmail g.chukwunyere@uhy-ng-maaji.comPhone +234 803 328 3897Website www.uhy-ng-maaji.com

EJIGBOUHY BensonSuite 17, Block B1, Iyana Ejigbo Shopping Arcade, 61-67 Egbe Road, Iyana Ejigbo, Lagos State, NigeriaContact Olufemi OkhiriaEmail o.okhiria@uhy-ng-maaji.comPhone +234 808 916 0880Website www.uhy-ng-benson.com

GARKIUHY Maaji & CoShekinah Plaza, Plot 1 Samuel Ladoke Akintola Boulevard,Garki 2, Abuja FCT, NigeriaContact Mada ChagwaEmail info@uhy-ng-maaji.com Phone +234 803 452 3361Website www.uhy-ng-maaji.com

KADUNAUHY Maaji & Co1 Kachia Expressway, Jupari Intl School, Television Village, PO Box 5058, Kaduna, Kaduna State, NigeriaContact Nuhu Bargo Email info@uhy-ng-maaji.com Phone +234 803 317 4231Website www.uhy-ng-maaji.com

KANOUHY Maaji & Co72 Airport Road, Kano, Kano State, NigeriaContact Gabriel Idahosa Email info@uhy-ng-maaji.comPhone +234 1 761 4671Website www.uhy-ng-maaji.com

LOKOJAUHY Maaji & CoKogi Circle, Lokoja, Kogi State, NigeriaContact Gabriel Idahosa Email info@uhy-ng-maaji.comPhone +234 1 761 4671Website www.uhy-ng-maaji.com

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MAIDUGURIUHY Maaji & CoShop 15, Bagana Place, Opp 777 Housing Estate, Kano-Jos Road, PO Box 2444, Maiduguri, Borno State, NigeriaContact Mada Chagwa Email info@uhy-ng-maaji.comPhone +234 76 233 106Website www.uhy-ng-maaji.com

OWERRIUHY Benson9 Mbari Street, Ikenegbu Layout, Owerri Imo State, NigeriaContact Ndubuisi OgueriEmail n.ogueri@uhy-ng-maaji.comPhone +234 803 435 5231Website www.uhy-ng-maaji.com

PORT HARCOURTUHY Maaji & Co9 Aba Road (Heritage Bank Building), Port Harcourt Rivers State, NigeriaContact Vincent Nehikhare Email infoph@uhy-ng-maaji.comPhone +234 703 039 9996Website www.uhy-ng-maaji.com

YOLAUHY Maaji & CoPlot 10 Aliyu Road, Karewa GRA,Yola, Adamawa State, NigeriaContact Mada Chagwa Email info@uhy-ng-maaji.comPhone +234 803 689 9934Website www.uhy-ng-maaji.com

NORWAYOSLO (International liaison office) Revisorgruppen AS(Oscars gate 30), PO Box 7154 Majorstuen, Oslo N-0307, NorwayContact Kirsti ArmannEmail post@rg.no Phone +47 23 20 49 00Website www.rg.no

AKERSHUSRevisorgruppen Akershus AS(Rosenholm Campus, Rosenholmveien 25), PO Box 335, Kolbotn N-1411, NorwayContact Jan van Woensel Kooy Email akershus@rg.noPhone +47 66 81 79 00Website www.rg.no

ÅNDALSNESRevisorgruppen Åndalsnes AS(Nesgata 10) Postboks 116, Åndalsnes N-6300, Norway Contact Endre Engen Email andalsnes@rg.noPhone +47 71 22 46 10Website www.rg.no

ARENDALAgder-Team Revisjon ASTeknologiveien 1, Arendal N-4846, NorwayContact Lars Petter Bugge SolheimEmail arendal@rg.noPhone +47 37196700Website www.rg.no

BERGENRevisorgruppen Hordaland ASNøstegaten 56, 5011 Bergen, Norway Contact Roger SleireEmail hordaland@rg.noPhone +47 55 21 07 80Website www.rg.no

DRAMMENRevisorgruppen Drammen ASNedre Eikervei 65, PO Box 4130, Gulskogen N-3005, NorwayContact Roald Skeide Email drammen@rg.noPhone +47 40 00 10 93Website www.rg.no

FØRDERevisorgruppen Fjordane ASNaustdalsvegen 1b, Førde N-6800, NorwayContact Roger Hopland Email fjordane@rg.noPhone +47 57 82 40 90Website www.rg.no

KRISTIANSANDRevisorgruppen Agder AS(Kongensg 4), PO Box 56, Kristiansand N-4661, NorwayContact Ingemar Kørling Email agder@rg.noPhone +47 38 04 18 90Website www.rg.no

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KVAM/NORHEIMSUNDRevisorgruppen Hordaland ASSandvenvegen 40, Norheimsund 5600, NorwayContact Roger SleireEmail hordaland@rg.noPhone +47 56 55 00 70Website www.rg.no

NAMSOSRevisorgruppen Namdal - Innherred AS(Sverres gate 23), PO Box 407, Namsos N-7801, NorwayContact Sylvia GladsøEmail namdal@rg.noPhone +47 74 27 40 66Website www.rg.no

OSLORevisorgruppen Oslo AS(Oscars gate 30), PO Box 7154 Majorstuen, Oslo N-0307, NorwayContact Marit VigrestadEmail mmv@rg.noPhone +47 23 20 49 00Website www.rg.no

SARPSBORGRevisorgruppen Østfold DAHundskinnveien 98, Sarpsborg N-1711, NorwayContact Kay Åge Minge Email sarpsborg@rg.noPhone +47 69 13 98 88Website www.rg.no

STEINKJERRevisorgruppen Namdal-Innherred ASBrugata 2, Steinkjer N-7715, NorwayContact Sylvia GladsøEmail sg@rg.noPhone +47 74 27 40 66Website www.rg.no

STJØRDALRevisorgruppen Orkla Trøndelag ASKjøpmannsgt. 12, Stjørdal N-7500, NorwayContact Rune Fiskerstrand Email trondelag@rg.noPhone +47 72 59 75 00Website www.rg.no

TRONDHEIMRevisorgruppen Orkla Trøndelag ASVestre Rosten 69, Heimdal, N-7072, NorwayContact Rune Fiskerstrand Email post@trl.rg.no Phone +47 72 59 75 00Website www.rg.no

PAKISTANLAHORE (International liaison office) UHY Hassan Naeem & Co193-A Shah Jamal, Lahore 54000, PakistanContact Ibne HassanEmail ibnehassan@uhy-hnco.comPhone +92 42 3540 3550Website www.uhy-hnco.com

ISLAMABADUHY Hassan Naeem & CoWest Lower Ground, Pak Plaza (19-A), Fazal ul Haq Road, Blue Area, Islamabad, PakistanContact Syed Muhammad AliEmail smali@uhy-hnco.comPhone +92 51 287 3431Website www.uhy-hnco.com

KARACHIUHY Hassan Naeem & Co402, Progressive Centre, 30-A, Block 6, P.E.C.H.S.  Shahrah-e-Faisal, Karachi, PakistanContact Imran IqbalEmail imraniqbal@uhy-hnco.comPhone +92 21 3432 2551Website www.uhy-hnco.com

PANAMAPANAMA CITY UHY Botello & MarquezVista Hermosa, Francisco Filos Avenue, A-Estrada Building #30-32, Office 1 PO Box 0830-01178, Panama City, PanamaContact Diógenes Botello V. Email dbotello@uhy-pa.comPhone +1 507 394 4428Website www.uhy-pa.com

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LIMAUHY Carlos Lingan y Asociados S.C.Jirón Daniel Hernandez 1315, Lima 21, PeruContact Carlos Lingán Lingán Email informes@carloslinganyasociados.com.pePhone +51 1 461 6093Website www.carloslinganyasociados.com.pe

LIMAUHY Blancas Sandoval & Asociados, SACAv. La Encalada 1257, Oficina 902. Centro Empresarial La Encalada.Urb. El Polo Hunt, Surco, Lima 14, PeruContact Carlos Hugo SandovalEmail carlos.sandoval@blancassandoval.com Phone +51 1 743 0050 Website www.blancassandoval.com

LIMAUHY Paredes y Asociados S.C.Av. Aviación 3020 Ofc. 301, San Borja, Lima, PeruContact Wilson Paredes Vera Email central@paredesyasociados.com.pePhone +51 1 224 9078Website www.paredesyasociados.com.pe

PHILIPPINESMAKATI CITY UHY M.L. Aguirre & Co. CPAs1806 Cityland, Pasong Tamo Tower, 2210 Chino Roces Ave, Makati City, Manila 1231, PhilippinesContact Michael L AguirreEmail ask@mlaguirre.orgPhone +63 2 8892 2568Website www.mlaguirre.org

POLANDKRAKÓW UHY ECA GroupMoniuszki 50, Kraków 31-523, PolandContact Roman SeredyńskiEmail roman.seredynski@uhy-pl.comPhone +48 12 417 78 00Website www.uhy-pl.com

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PARAGUAYCORONEL OVIEDO (International liaison office) UHY Consultoria Integral Del MercosurJuan E. Oleary Corner Humaita, Coronel Oviedo, ParaguayContact Miguel VeraEmail cime@cime.com.pyPhone +595 521 202386 Website www.cime.com.py

ASUNCIÓNUHY Consultoria Integral Del MercosurCarlos Nuñes de Vaca, N° 4332 Asunción, Asunción, ParaguayContact Miguel VeraEmail cime@cime.com.pyPhone +595 219 20821Website www.cime.com.py

CIUDAD DEL ESTEUHY Consultoria Integral Del MercosurAgustín Pío Barrios edif, Mereles Duplex 3, Parana Country Club, Ciudad del Este, ParaguayContact Miguel VeraEmail cime@cime.com.pyPhone +595 615 70106Website www.cime.com.py

PERULIMA (International liaison office) UHY Sandoval Aliaga y Asociados S. Civil de R.L.Av. Manuel Olguín Nº 745 Of. 404A Urb. El Derby - Santiago de Surco, PeruContact Carlos Sandoval Aliaga Email c.sandoval@uhyperu.com Phone +51 1 291 9254 Website www.uhyenperu.com

LIMAUHY Urbano Ventocilla & Asociados S.C.Av. Larco 930 - Of.601, Miraflores, Lima, PeruContact Cesar Urbano Ventocilla Email curbano@uhyuvperu.comPhone +51 1 241 8668 Website www.uhyuvperu.com

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POZNA UHY ECA GroupNoskowskiego 2/3, Pozna´ n 61-704, PolandContact Piotr WozniakEmail piotr.wozniak@uhy-pl.comPhone +48 61 670 97 70Website www.uhy-pl.com

WARSAW UHY ECA GroupPołczyńska 31A, Warsaw, 01-377, PolandContact Michal KolosowskiEmail michal.kolosowski@uhy-pl.comPhone +48 22 633 03 00Website www.uhy-pl.com

WROCŁAW UHY ECA GroupSokolnicza 34/38, Wroclaw 53-676, PolandContact Piotr WozniakEmail piotr.wozniak@uhy-pl.comPhone +48 71 725 91 20Website www.uhy-pl.com

ZABRZE UHY ECA GroupPawliczka 25, Zabrze 41-800, PolandContact Roman SeredyńskiEmail roman.seredynski@uhy-pl.comPhone +48 32 376 41 40Website www.uhy-pl.com

PORTUGALLISBON (International liaison office) UHY & Associados SROC LdaCampo Grande, 28 - 5° C, Lisboa P-1700-093, PortugalContact António SantosEmail geral.lisboa@uhy-portugal.ptPhone +351 21 761 3330Website www.uhy-portugal.pt

AZORES UHY & Associados SROC LdaAv. Infante D. Henrique, 3 - 1º, Ponta Delgada P-9500-150, PortugalContact Manuel BrancoEmail mbranco@uhy-portugal.ptPhone +351 296 283 246Website www.uhy-portugal.pt

FUNCHAL UHY & Associados SROC LdaCaminho do Olival, 38, 9020-103 Funchal, PortugalContact António SantosEmail geral.funchal@uhy-portugal.ptPhone +351 291 759 328Website www.uhy-portugal.pt

LISBONUHY Consulting S.A.Campo Grande, 28 - 5° A/D, Lisbon P-1700-093, PortugalContact António OliveiraEmail geral.lisboa@uhy-portugal.ptPhone +351 21 761 3330Website www.uhy-portugal.pt

PORTOUHY & Associados SROC LdaRua Joao das Regras 284, 3° - salas 5 e 8, Porto P-4000-291, PortugalContact António SantosEmail geral.porto@uhy-portugal.ptPhone +351 22 204 6210Website www.uhy-portugal.pt

PUERTO RICOSAN JUAN UHY Del Valle & Nieves PSCPO Box 361863, San Juan, PR 00936-1863, Puerto RicoContact Rafael Del Valle-VegaEmail info@uhy-pr.comPhone +1 787 793 4650Website www.uhy-pr.com

QATARDOHA (International liaison office) UHY Ammo & Co Office No. 9, 4th Floor, Building No. 86, Zone 39, Street 340, Salwa Road, Doha, PO Box 40344, Doha, QatarContact Moomen Elsalawy Email inquiry@uhy-qa.comPhone +974 4498 9453Website www.uhy-qa.com

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ROMANIABUCHAREST UHY Audit CD S.r.l.142 Jiului Street, Suites 3/4, First District, Bucharest, RomaniaContact Camelia Dobre Email camelia.dobre@uhy-ro.comPhone +40 31 425 4774 Website www.uhy-ro.com

RUSSIAN FEDERATIONMOSCOW UHY Yans-Audit LLC1, 8 Marta Street, Building 12, Block 3, Business Centre TRIO, 4th floor Moscow RUS-127083, Russian FederationContact Nikolay Litvinov Email yans@uhy-yans.ruPhone +7 495 103 10 51Website www.uhy-yans.ru

ST. PETERSBURGUHY EKA LLCShaumyana pr., h.18, office 310, St. Petersburg RUS-195112, Russian FederationContact Elena SedavkinaEmail mail@eccona.spb.ruPhone +7 812 622 12 13Website www.eccona.ru

SAUDI ARABIAJEDDAH (International liaison office) UHY Abdul Jabbar Certified Accountants and Consultants OfficeAbeer Building, Waleel Al Ahad Street, Near Al Askan Building, PO Box 3808, Jeddah, Jeddah 21481, Saudi ArabiaContact Elsayed ElbousseryEmail ceo@uhy-sa.comPhone +966 11 408 1682 Website www.uhy-sa.com

RIYADH UHY Abdul Jabbar Certified Accountants and Consultants OfficeOffice No. (5), Second Floor, Building No. 7554, Prince Abdulaziz Bin Musa’id Bin Jalawi Street, Al-Murabba District, Riyadh, Saudi Arabia Contact Elsayed ElbousseryEmail elboussery@uhy-sa.comPhone +966 505 200 552 Website www.uhy-sa.com

SERBIABELGRADE UHY Revizija d.o.o.Kosovska 1, Belgrade 11000, SerbiaContact Jasmina MacuraEmail ekirevizija@uhy-ekirevizija.rsPhone +381 11 334 11 90 Website www.uhy-ekirevizija.rs

SEYCHELLESMAHÉUHY Premier Financial Services Limited A3, Bel Etang, Mont Fleuri, Mahé, SeychellesContact Vimal DamryEmail vimal@premier-seychelles.comPhone +248 430 3777Website www.premier-seychelles.com

SINGAPORESINGAPORE UHY Lee Seng Chan & Co6001 Beach Road, #14-01 Golden Mile Tower, Singapore 199589, SingaporeContact Sen Choon LeeEmail info@uhylsc.com.sgPhone +65 6395 5100Website www.uhylsc.com.sg

SLOVAK REPUBLIC BRATISLAVA AUDITOR SK s.r.o.Franv a Krála 35, Bratislava SK-811 05, Slovak RepublicContact Georg Stöger Email bratislava@auditor.euPhone +421 2 544 14 660Website www.auditor.eu

SLOVENIALJUBLJANA UHY d.o.o.Vurnikova 2, Ljubljana SLO-1000, SloveniaContact Matjaž Trebše Email uhy@uhy.siPhone +386 1 300 0040Website www.uhy.si

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SOUTH AFRICAJOHANNESBURG UHY Hellmann (SA)PO Box 52310 Saxonwold 2132, South AfricaContact Carlos Pedregal Email carlosp@uhy.co.zaPhone +27 11 447 8447Website www.uhy.co.za

SPAINMARBELLA (International liaison office) UHY Fay & CoCentro de Negocios Puerta de Banús Edif. B, Nueva Andalucía, Marbella E-29660, SpainContact Bernard Fay ViotaEmail bfay@uhy-fay.comPhone +34 95 276 4065Website www.uhy-fay.com

BARCELONAUHY Fay & CoC/ Diagonal 458, 7ª planta, Barcelona E-08006, SpainContact Fe LópezEmail flopez@uhy-fay.comPhone +34 93 595 5050Website www.uhy-fay.com

MADRIDUHY Fay & CoC/ Serrano, 1-4º, Madrid E-28001, SpainContact Max Gosch Email max@uhy-fay.comPhone +34 91 426 0723Website www.uhy-fay.com

MADRIDTPSC/ Serrano, 1-4º Madrid E-28001, SpainContact Claire Sanga Email clairesanga@international-tps.comPhone +34 91 192 0016Website www.international-tps.com

MALAGAUHY Fay & CoPlaza de la Solidaridad 7, Edificio Araucaria, 11-6ºB, Malaga E-29002, SpainContact Agustin CruzEmail acruz@uhy-fay.comPhone +34 95 206 0469 Website www.uhy-fay.com

SANTA CRUZ DE TENERIFEAuditores AsociadosC/ Fuente de Santa Cruz, Nº 3-3º, Santa Cruz de Tenerife E-38001, SpainContact Juan Salle BarreiroEmail canarias@auditoresasociados.comPhone +34 92 215 1010Website www.aag.es

SANTANDERTecnisa Campos, S.A. C/ Calvo Sotelo, 6-2º, Santander 39002, Spain Contact Belén Campos EchevarriaEmail tecnisa@tecnisa-campos.com Phone +34 94 221 4650Website www.tecnisa-campos.com

SANTIAGO DE COMPOSTELAAuditores AsociadosAvda. de Fernando de Casas Novoa, 37 Edif. CNL portal B-3º Planta, Santiago de Compostela E-15707, SpainContact Francisco LoimilEmail galicia@auditoresasociados.com Phone +34 98 156 2880Website www.aag.es

SRI LANKACOLOMBO (International liaison office) UHY Centra Management AssociatesNo. 25 Simon Hewavitarana Road, Colombo 3, Sri LankaContact Ismath Abdul Sathar MohamedEmail asmismath@uhycentra.comPhone +94 112 301 606Website www.uhycentra.com

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KANDYUHY Centra Management AssociatesNo. No. 161 - /1/1, Kurunegala Road, Katugasthota, Kandy, Sri LankaContact Ismath Abdul Sathar MohamedEmail asmismath@uhycentra.comPhone +94 112 301 606/609Website www.uhycentra.com

SWEDENMALMÖ (International liaison office) Revisorerna SydStorgatan 22A, Malmö SE-211 42, SwedenContact Mattias Nilsson Email info@revisorernasyd.se Phone +46 40 39 67 90Website www.revisorernasyd.se

STOCKHOLM (International liaison office)Winthers Revisionsbyrå ABBarnhusgatan 4, PO Box 24, SE-101 20 Stockholm, SwedenContact Ragnar Santesson Email ragnar.santesson@winthers.sePhone +46 8 545 852 50Website www.winthers.se

SWITZERLANDLUZERN (International liaison office) Balmer-Etienne AGKauffmannweg 4, Luzern CH-6003, SwitzerlandContact Stephan Vollenweider Email info@balmer-etienne.ch Phone +41 41 228 11 11Website www.balmer-etienne.ch

STANSBalmer-Etienne AGBuochserstrasse 2, Stans CH-6370, SwitzerlandContact Stephan Vollenweider Email info@balmer-etienne.ch Phone +41 41 619 26 26Website www.balmer-etienne.ch

ZÜRICHBalmer-Etienne AGBederstrasse 66, Postfach, Zürich CH-8027, SwitzerlandContact Stephan Vollenweider Email info@balmer-etienne.ch Phone +41 44 283 80 80Website www.balmer-etienne.ch

TAIWANTAIPEI UHY L&C Company, CPAsSuite 2, 2nd Floor, No. 20 Beiping East Road, Taipei 10049, TaiwanContact Lawrence Lin Email lawrencelin@uhy-taiwan.com.tw Phone +886 2 2391 5555Website www.uhy-taiwan.com.tw

THAILANDBANGKOK UHY Yongyuth Accounting and Son Co. Ltd.373/40-42 Soi Wang Lang 13, Wang Lang Road, Bangkoknoi, Bangkok 10700, ThailandContact Panit Mokarakorn Email panityas@uhy-th.comPhone +66 2 4128327 Website www.uhy-th.com

TUNISIATUNIS UHY CNBATour Narcisse, Avenue du Japon, Montplaisir, Tunis, TunisiaContact Raoudha Ben AbdelkrimEmail r.trojet@uhy-cnba.comPhone +216 71 951 058 Website www.uhy-cnba.com

TURKEYISTANBUL (International liaison office) UHY UZMAN Sworn In CPA and Independent Auditing Inc. Büyükdere Cad. Kervangeçmez Sok, Osman Keçeli Merkezi No.3, 3 K:4 Mecidiyeköy, Istanbul 34387, Turkey Contact Senol Çudin Email uzman@uhy-uzman.com.tr Phone +90 212 272 56 00 Website www.uhy-uzman.com.tr

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ANKARA UHY ÖZCAN & ÖZCAN CPA Muhsin Yazıcıo glu Cad, 1433 Sk. Hilal Apt. No:35/3, Çukurambar /Çankaya, Ankara, TurkeyContact Süleyman Özcan Email info@uhy-ozcan.com Phone +90 312 417 41 10

ANKARA UHY ÖZCAN & ÖZCAN Law Office Muhsin Yazıcıo glu Cad, 1433 Sk. Hilal Apt. No:35/3, Çukurambar /Çankaya, Ankara, TurkeyContact H. Asim Özcan Email info@uhy-ozcanlaw.com Phone +90 312 417 41 10 Website www.uhy-ozcanlaw.com

ISTANBUL UHY DENETIM Certified Public Accountancy LLP Büyükdere Cad. Kervangeçmez Sok, Osman Keçeli I s Merkezi No:3, 3 K:4 Mecidiyeköy, Istanbul 34387, TurkeyContact Sureyya Gündo gdu Email info@uhy-denetim.com Phone +90 212 272 56 00 Website www.uhy-denetim.com

ISTANBUL UHY ÖZCAN & ÖZCAN Law Office Rumeli Caddesi Suzi Bey Apt, No:14/10 Ni santa sı, Si sli, Istanbul, Turkey Contact H. Asim Özcan Email info@uhy-ozcanlaw.com Phone +90 212 233 18 32 Website www.uhy-ozcanlaw.com

IZMIR UHY SAY Certified Public Accountancy Vali Kazım Dirik, cad. No:13/401 Pasaport, izmir, TurkeyContact Olgaç Sayoglu Email olgac@uhy-say.com Phone +90 850 214 36 68 Website www.uhy-uzman.com.tr

UGANDA KAMPALA UHY Thakkar & Associates, Certified Public Accountants1 MacKenzie Close, Kololo, Kampala, UgandaContact Sam ThakkarEmail sam@uhy-ug.comPhone +256 417 229200Website www.uhy-ug.com

UKRAINEKIEV UHY Prostor Ltd14 Vasilkovskaya Street, Office 315, Mailbox 12, Kiev UA-03040, UkraineContact Alexander KoinovEmail a.koinov@uhy-prostor.com Phone +380 44 492 8716Website www.uhy-prostor.com

UNITED ARAB EMIRATES DUBAI UHY James Chartered Accountants Level 6, Office 604 Clover Bay Tower, Business Bay Dubai, Dubai, United Arab Emirates Contact James Mathew Email James.mathew@uhy-ae.com Phone +971 50 65 72 575Website www.uhy-ae.com

UNITED KINGDOMLONDON (International liaison office) UHY Hacker YoungQuadrant House, 4 Thomas More Square, London E1W 1YW, United KingdomContact Laurence Sacker Email l.sacker@uhy-uk.com Phone +44 20 7216 4600Website www.uhy-uk.com

ABERGAVENNYUHY Hacker Young23 Nevill Street, Abergavenny, Monmouthshire NP7 5AA, United KingdomContact Steve Theaker Email s.theaker@uhy-uk.com Phone +44 1873 852 124Website www.uhy-uk.com/abergavenny

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ASHFORDUHY Hacker YoungStoke House, Church Road, Ashford, Kent TN23 1RD, United KingdomContact Allan HickieEmail a.hickie@uhy-uk.com Phone +44 1233 722 970Website www.uhy-uk.com/ashford

BELFASTUHY Hacker Young FitchGordon Street Mews, 27-29 Gordon Street, Belfast BT1 2LG, Northern Ireland, United KingdomContact Michael FitchEmail m.fitch@uhy-uk.com Phone +44 2890 322 047Website www.uhy-uk.com/belfast

BIRMINGHAMUHY Hacker Young9-11 Vittoria Street, Birmingham B1 3ND, United KingdomContact Malcolm Winston Email m.winston@uhy-uk.com Phone +44 1212 334 799Website www.uhy-uk.com/birmingham

BRIGHTON & HOVEUHY Hacker Young168 Church Road, Brighton & Hove, East Sussex BN3 2DL, United KingdomContact Richard Simmons Email r.simmons@uhy-uk.com Phone +44 1273 726 445Website www.uhy-uk.com/brighton

BRISTOLUHY Hacker Young130 Aztec, Aztec West, Bristol BS32 4UB, United KingdomContact Steve Theaker Email s.theaker@uhy-uk.com Phone +44 1454 629 636Website www.uhy-uk.com/bristol

BROADSTAIRSUHY Hacker YoungKent Innovation Centre, Thanet Reach Business Park, Millennium Way, Broadstairs, Kent CT10 2QQ, United KingdomContact Allan HickieEmail a.hickie@uhy-uk.com Phone +44 1843 609 276Website www.uhy-uk.com/broadstairs

CAMBRIDGEUHY Hacker Young51 Cambridge Place, Cambridge CB2 1NS, United KingdomContact James Price Email j.price@uhy-uk.com Phone +44 1223 352 823Website www.uhy-uk.com/cambridge

CHESTERUHY Hacker YoungSt John’s Chambers, Love Street, Chester CH1 1QN, United KingdomContact John Ierston Email j.ierston@uhy-chester.com Phone +44 1244 320 532Website www.uhy-uk.com/chester

HUNTINGDONUHY Hacker Young2B Vantage Park, Washingley Road, Huntingdon, PE29 6SR, United KingdomContact James PriceEmail j.price@uhy-uk.comPhone +44 1480 435 525Website www.uhy-uk.com/huntingdon

LETCHWORTHUHY Hacker Young PO Box 501, The Nexus Building, Broadway, Letchworth Garden City, Herts SG6 9BL, United KingdomContact James PriceEmail j.price@uhy-uk.com Phone +44 1462 687 333Website www.uhy-uk.com/letchworth

MANCHESTERUHY Hacker YoungSt James Building, 79 Oxford Street, Manchester M1 6HT, United KingdomContact Mark RobertsonEmail m.robertson@uhy-uk.com Phone +44 161 236 6936Website www.uhy-uk.com/manchester

NEWPORTUHY Hacker YoungLanyon House, Mission Court, Newport, Gwent NP20 2DW, United KingdomContact Steve Theaker Email s.theaker@uhy-uk.com Phone +44 1633 213 318Website www.uhy-uk.com/newport

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NOTTINGHAMUHY Hacker Young14 Park Row, Nottingham NG1 6GR, United KingdomContact James Simmonds Email j.simmonds@uhy-uk.com Phone +44 1159 590 900Website www.uhy-uk.com/nottingham

SHEFFIELDUHY Hacker Young6 Broadfield Court, Broadfield Way, Sheffield S8 0XF, United KingdomContact Andrew HulseEmail a.hulse@uhy-uk.comPhone +44 114 262 9280Website www.uhy-uk.com/sheffield

SITTINGBOURNEUHY Hacker YoungThames House, Roman Square, Sittingbourne, Kent ME10 4BJ, United KingdomContact Allan HickieEmail a.hickie@uhy-uk.com Phone +44 1795 475 363Website www.uhy-uk.com/sittingbourne

WINCHESTERUHY Hacker YoungSouthgate Chambers, 37/39 Southgate Street, Winchester SO23 9EH, United KingdomContact Charles Homan Email c.homan@uhy-uk.com Phone +44 1273 726 445Website www.uhy-uk.com/winchester

YORKUHY Calvert SmithHeritage House, Murton Way, Osbaldwick, York, Y019 5UW, United KingdomContact Hayden Priest Email h.priest@uhy-calvertsmith.com Phone +44 1904 557 570Website www.uhy-calvertsmith.com

UNITED STATES UHY LLP is a licensed independent CPA firm that performs attest services through an alternative practice structure with UHY Advisors, Inc. and its subsidiary entities. UHY Advisors, Inc. provides tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors”.

NEW YORK, NEW YORK (International liaison office)UHY LLP1185 Avenue of the Americas, 38th Floor, New York, New York 10036, United StatesContact Michael MahoneyEmail mmahoney@uhy-us.comPhone +1 212 381 4700Website www.uhy-us.com

ALBANY, NEW YORKUHY LLP4 Tower Place, Executive Park, 7th Floor, Albany, NY 12203, United StatesContact Howard Foote Email hfoote@uhy-us.comPhone +1 518 449 3166Website www.uhy-us.com

ANN ARBOR, MICHIGANUHY LLP455 E. Eisenhower Rd., Suite 102 Ann Arbor, Michigan 48108, United States Contact Gerald Grady Email jgrady@uhy-us.comPhone +1 734 213 1040Website www.uhy-us.com

ATLANTA, GEORGIAUHY AdvisorsSix Concourse Parkway, Suite 1700, Atlanta, Georgia 30328, United StatesContact Frank Fenello Email ffenello@uhy-us.comPhone +1 678 602 4460Website www.uhy-us.com

CATSKILL, NEW YORKUHY LLP45 Five Mile Woods Road, Suite 1, Catskill, New York 12414, United StatesContact A. Michael BucciEmail ambucci@uhy-us.comPhone +1 518 943 4502Website www.uhy-us.com

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COLUMBIA, MARYLANDUHY LLP8601 Robert Fulton Drive, Suite 210, Columbia, Maryland 21046, United StatesContact Harold MohnEmail hmohn@uhy-us.com Phone +1 410 423 4840Website www.uhy-us.com

DETROIT, MICHIGAN UHY LLPChrysler House, 719 Griswold Street, Suite 630, Detroit, Michigan 48226, United States Contact Bill Kingsley Email wkingsley@uhy-us.com Phone +1 248 355 1040Website www.uhy-us.com

FARMINGTON HILLS, MICHIGANUHY LLP27725 Stansbury, Suite 200, Farmington Hills, Michigan 48334, United StatesContact Dennis Petri Email dpetri@uhy-us.com Phone +1 248 355 0280Website www.uhy-us.com

FARMINGTON, CONNECTICUTUHY LLP6 Executive Drive, Suite 111, Farmington, Connecticut 06032, United StatesContact Bruce Del ConteEmail bdelconte@uhy-us.comPhone +1 860 676 9020Website www.uhy-us.com

HOUSTON, TEXASUHY Advisors10613 West Sam Houston Parkway North, Suite 175, Houston, Texas 77064, United States Contact Norman ComstockEmail ncomstock@uhy-us.com Phone +1 713 325 7870Website www.uhy-us.com

HUDSON, NEW YORKUHY LLP1 Hudson City Centre, Suite #204, Hudson, New York 12534, United StatesContact A. Michael BucciEmail ambucci@uhy-us.comPhone +1 518 828 1565Website www.uhy-us.com

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KANSAS CITY, MISSOURIUHY LLP1251 NW Briarcliff Parkway, Kansas City, Missouri 64116, United StatesContact Scott McRuerEmail smcruer@uhy-us.comPhone +1 816 741 7882Website www.uhy-us.com

KINGSTON, NEW YORKUHY LLP157 Stockade Drive, Kingston, New York 12401, United StatesContact A. Michael BucciEmail ambucci@uhy-us.comPhone +1 845 331 5030Website www.uhy-us.com

LONG ISLAND, NEW YORKUHY LLP58 South Service Road, Suite 115, Melville, New York 11747, United StatesContact Mehmet SengulenEmail msengulen@uhy-us.comPhone +1 631 712 6860Website www.uhy-us.com

MIAMI, FLORIDAUHY LLP 777 Brickell Avenue, Suite 1210 Miami, Florida 33131, United StatesContact Dennis Petri Email dpetri@uhy-us.comPhone +1 305 438 7993Website www.uhy-us.com

ORANGE COUNTY, CALIFORNIAUHY LLP200 Spectrum Center Drive, Suite 300, Irvine, California 92618, United States Contact Michael MahoneyEmail mmahoney@uhy-us.comPhone +1 949-623-8803Website www.uhy.us.com

PORT HURON, MICHIGANUHY LLP1979 Holland Avenue, Suite A, Port Huron, Michigan 48060, United StatesContact Michael TurnbullEmail mturnbull@uhy-us.com Phone +1 810 984 3829Website www.uhy-us.com

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RYE BROOK, NEW YORKUHY LLP800 Westchester Avenue, Suite North 641, Rye Brook, New York 10573, United StatesContact Michael MahoneyEmail mmahoney@uhy-us.comPhone +1 914 697 4955Website www.uhy-us.com

SARATOGA SPRINGS, NEW YORKUHY LLP50 Seward Street, Saratoga Springs, New York 12866, United StatesContact Howard FooteEmail hfoote@uhy-us.comPhone +1 518 583 1234Website www.uhy-us.com

ST. LOUIS, MISSOURIUHY LLP15 Sunnen Drive, Suite 108, St Louis, Missouri 63143, United StatesContact Gerald Townsend Email gtownsend@uhy-us.comPhone +1 314 615 1200Website www.uhy-us.com

STERLING HEIGHTS, MICHIGANUHY LLP12900 Hall Road, Suite 500, Sterling Heights, Michigan 48313, United States Contact Dennis PetriEmail dpetri@uhy-us.comPhone +1 586 843 2520Website www.uhy-us.com

WOODLAND HILLS, CALIFORNIAGrobstein Teeple LLP (a UHY Advisors Alliance firm)6300 Canoga Avenue, Suite 1500, W Woodland Hills, California 91367, United States Contact Joshua Teeple Email jteeple@gtllp.com Phone +1 818 532 1020 Website www.gtllp.com

URUGUAYMONTEVIDEO UHY Gu