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TRANSCRIPT
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International DirectoryMarch 2016
Moore Stephens International Limited
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Contact Names:
ChairmanRichard Moore
Chief Operating OfficerMichael Hathorn
Director of SalesCharlie Newby
International Liaison ManagerSarah Skeels-Smith
Senior International AdministratorHeather Deacon
Marketing ManagerVictoria Littler
Marketing ExecutiveJanice Moreland
150 Aldersgate StreetLondon EC1A 4AB
England, U.K.Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637
E-mail: [email protected]: www.moorestephens.com
Business DevelopmentLeon Hou
20F Yueda Plaza889 Wanhangdu Road
Jingan DistrictShanghai 200042
The Peoples Republic of ChinaTelephone: +86 (21) 6290 5855Facsimile: +86 (21) 6290 5899
E-mail: [email protected]: www.moorestephens.com
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CONTENTS
Introduction 2Committees 5Regional Executive Offices 7Index 11International Direct Dialling Codes 18World Time Zones 192016/2017 Calendar 20Member Firms 21Correspondent/Associated Firms 218E-mail Country Codes 226Personal Contact Details 227
The information in this directory is correct at the time of going to press (March 2016)
Moore Stephens International Limited 2016
This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.
Africa 6 20 25 852 26.5
Asia Pacific region 15 25 56 3,434 88.5
Australasia region 2 15 22 791 98.2
China region 1 4 48 4,922 304.0
Europe region 44 145 302 8,513 863.5
Latin America region 17 26 36 1,215 36.9
Middle East region 14 17 29 706 27.2
North America region* 7 48 139 7,180 1,215.2
106 300 657 27,613 2,660.0
WORLDWIDE STATISTICS
Members andcorrespondents Countries Firms Offices
Principals and staff
Fee income
US$m
*Includes Bermuda and The Caribbean
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INTRODuCTION
The Membership of Moore Stephens International LimitedMSIL at the time of going to press March 2016 comprises 299 leading independent accounting andconsulting firms with a total of 657 offices across 106countries. Details of current MSIL membership can beaccessed through the Moore Stephens International websiteat www.moorestephens.com under Locations.
A wide range of professional services has been developed bythe member firms over the 110 years since Moore Stephenswas first founded to assist clients in meeting theircross-border commercial objectives. These are complementedby local services in each country to the same high standardof personal service that is the Moore Stephens tradition. Servicesare provided in compliance with relevant national legislation and professional regulation.
Les membres de Moore Stephens International LimitedMSIL la mise jour mars 2016 sont constitus de299 cabinets comptables et conseils indpendants reprenantun total de 657 bureaux situs dans 106 pays diffrents. Lesrfrences des membres actuels de MSIL sont accessibles surle site internet de Moore Stephenswww.moorestephens.com sous la rubrique localisation.
Depuis que Moore Stephens a t fond il y a 110 ans, lessocits membres ont dvelopp une large gamme deservices professionnels, avec pour objectif dassister lesclients dans la ralisation de leurs objectifs commerciaux travers le monde. Ceci a t complt par la mise en placede services locaux dans chaque pays, offrant un servicepersonnalis et de grande qualit, comme lexige latradition Moore Stephens. Les services sont fournisconformment la lgislation nationale et aux rglementsprofessionnels applicables.
Zum Zeitpunkt der Drucklegung, im Mrz 2016, umfasstdas Netzwerk Moore Stephens International Limited MSIL299 fhrende unabhngige Wirtschaftsprfungs- undberatungsfirmen mit insgesamt 657 Bros in 106 Lndern.Detaillierte Informationen der aktuellen Mitgliedsfirmensind auf der Moore Stephens International Internet-Seitewww.moorestephens.com unter Locations erhltlich.
Whrend der 110 Jahre seit der Grndung von MooreStephens haben die selbstndigen Mitgliedsfirmen einegroe Palette professioneller Dienstleistungen entwickelt,um Mandanten bei ihrer Arbeit ber Grenzen hinweg zuuntersttzen und zwar mit dem Standard, der bei MooreStephens Tradition ist. Dienstleistungen werden unterEinhaltung mageblicher nationaler Gesetze undberufsrechtlicher Vorgaben erbracht.
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En el momento de publicacin de este directorio Marzo de2016 , la afiliacin a Moore Stephens International LimitedMSIL contaba con 299 firmas punteras independientes deauditores y consultores con un total de 657 oficinas en 106pases. Detalle actualizado de la afiliacin a MSIL puedeencontrarse en la pgina Web www.moorestephens.com enel apartado Locations.
La firma ha desarrollado un extenso abanico de serviciosprofesionales a travs de los 110 aos transcurridos desdeque se cre Moore Stephens, con el objetivo de ayudar a losclientes a alcanzar sus objetivos internacionales. En cadapas, los servicios locales complementan a los internacionales,siempre al elevado nivel personal y profesional que ha sidosiempre tradicin de Moore Stephens. Los servicios se prestande acuerdo a la legislacin nacional y a la regulacinprofesional relevante.
Il Gruppo Moore Stephens International Limited MSIL, alladata di stampa della presente Guida Marzo 2016 riunisce pi di 299 tra societ di revisione, consulenza e studiprofessionali, totalmente indipendenti tra loro, per un totaledi 657 uffici in 106 Paesi. E possibile visionare tutte leinformazioni circa il Gruppo MSIL collegandosi al sitointernet www.moorestephens.com e cliccando sul linkLocations.
Da quando Moore Stephens stata fondata 110 anni fa le societ e gli studi membri hanno sviluppato una largagamma di servizi professionali con lo scopo di assistere iclienti nella realizzazione dei loro obiettivi anche attraversoPaesi diversi nel mondo. Cosicch in ogni Paese possonoessere utilizzati servizi professionali allo stesso livello diqualit del servizio personalizzato che nella tradizione diMoore Stephens. I servizi sono offerti nel rispetto dellalegislazione nazionale e della regolamentazione professionale.
data da publicao deste directrio, Maro de 2016, asociedade Moore Stephens International Limited (MSIL)integra 299 empresas independentes de auditoria econsultoria com um total de 657 escritrios situados em 106pases diferentes. Para mais informaes sobre as empresasassociadas da MSIL consulte o website da Moore StephensInternational em www.moorestephens.com no linkLocations.
Desde que foi constituda, h mais de 110 anos, os membrosda organizao tm vindo a desenvolver uma grandevariedade de servios profissionais, com o objectivo decontribuir para ajudar os seus clientes a alcanarem osobjectivos comerciais. Os servios prestados a nvelinternacional so complementados por serviospersonalizados de elevado nvel profissional, que alis atradio da Moore Stephens. Os servios so prestados emconformidade com a legislao e as normas profissionaisnacionais aplicveis.
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INTRODuCTION
2016 () 299 657 106 . www.moorestephens.com Locations.
- 110 , . , . - .
(MSIL) - 2016 - 106 299 657 . MSIL www.moorestephens.com Locations .
110 , . . .
2016 , 299 657
106
www.moorestephens.com .
110 ,
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COMMITTEES
International Policy Committee
Richard Moore ChairmanAndrew J. Armanino - North AmericaDon Boyd - AustralasiaLouis Grassi - North AmericaLIANG Chun - ChinaMauricio Durango Prez - Latin AmericaHerjanto Lutanto - Asia PacificFrans Verschelden - Europe
International Technical Committee
Michael Hathorn - Europe/MSIL ChairmanLeonie Du Raan - AfricaHelen H. L. Tang - Asia PacificDavid Stevens - AustralasiaZHOU Long (Joe) - ChinaFlorian Eder - EuropeLuis E. Orellana - Latin AmericaIdris Atcha - Middle EastDavid Chopping - MSIL Secretary
Moore Stephens Asia Pacific LimitedExecutive Committee
Herjanto Lutanto - Jakarta ChairmanHelen H. L. Tang - Hong Kong Vice ChairmanNeo Keng Jin - SingaporeMs. Mika Yamada-Yoshihara - TokyoLeon Hou - Shanghai Executive
Moore Stephens AustraliaExecutive Committee
Don Boyd - Queensland ChairmanGrant Miles - South AustraliaNeil Pace - PerthKen Pickard - QueenslandSteve Sakkas - Victoria
Moore Stephens ChinaExecutive Committee
LIANG Chun - Beijing ChairmanZHOU Long (Joe) - BeijingMs. LI Gaolei - BeijingWANG Quan Zhou - BeijingLI Jincai - Tianjin
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COMMITTEES (CONTINuED)
Moore Stephens Europe LimitedExecutive Committee
Frans Verschelden - Brussels ChairmanGiuseppe A. Barranco - MilanWilliam de Wijs - EindhovenFernando Fernndez Ripoll - MadridJacques Grossen - NyonIga Kwany - WarsawBurak Onur - IstanbulDr. Matthias Ritzi WP/StB - MannheimChristoph Schlotthauer - ParisPaul Stockton - LondonChristopher Rawden - Brussels Executive Director
Moore Stephens Latin America Inc.Executive Committee
Mauricio Durango Prez ChairmanHlio Eiji Yamasaki - JoinvilleEdgard Prez - BogotaValeria Gagliani - Buenos Aires Executive Director
Moore Stephens Middle East Ltd.
John Adcock - DubaiMohamed H.S. El Ayouty - Jeddah
Moore Stephens North America Inc.Board of Directors
Louis Grassi - New York, NY ChairmanAndrew J. Armanino - San Ramon, CAThomas F. Bonadio - Rochester, NYNick Decosimo - Chattanooga, TNMark L. Fagan - New York, NYGreg Hutchins - Los Angeles, CAThomas P. Rosenbach - Grand Rapids, MI
Moore Stephens South Africa (Pty) Ltd.
Charles Reid - Durban ChairmanOlivier Barbeau - Johannesburg Director
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REgIONAL ExECuTIvE OffICES
Moore Stephens International LimitedLONDON
150 Aldersgate StreetLondonEC1A 4ABEnglandUK
Telephone: +44 (0) 20 7334 9191Facsimile: +44 (0) 20 7651 1637E-mail: [email protected]: www.moorestephens.com
Richard Moore Chairman [email protected] Hathorn Chief Operating Officer [email protected] Newby Director of Sales [email protected] Skeels-Smith International Liaison Manager [email protected] Deacon Senior International Administrator [email protected] Littler Marketing Manager [email protected] Moreland Marketing Executive [email protected]
Moore Stephens Africa (Pty) LtdCAPE TOWN
2 Athos Court, 10 Austwick RoadCnr Campground & Austwick RoadsRondeboschCape Town, 7700South Africa
Telephone: +27 (0)21 685 0088Facsimile: +27 (0)86 402 9808E-mail: [email protected]: www.moorestephens.co.za
Charles Reid Chairman [email protected] Blackbeard Africa Strategy Advisor [email protected] Alt Regional Executive [email protected] Du Raan Regional Technical Executive [email protected]
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens Asia Pacific LimitedHONG KONG
905 SilvercordTower 230 Canton RoadTsimshatsuiKowloonHong Kong
Telephone: +852 2375 3180Facsimile: +852 2375 3828E-mail: [email protected]: www.msapl.com
Herjanto Lutanto Chairman [email protected] Tang Secretariat [email protected] Hou Executive [email protected]
Moore Stephens AustralasiaMELBOURNE
Suite 1413, Level 14530 Little Collins StreetMelbourneVictoria 3000Australia
Telephone: +61 (0) 3 9909 7371Facsimile: +61 (0) 3 9909 7788E-mail: [email protected]: www.moorestephens.com.au
Don Boyd Non-Executive Chairman [email protected] Mehta New Zealand Managing Director [email protected] Antonius Chief Executive Officer [email protected]
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens ChinaBEIJING
12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The Peoples Republic of China
Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com
LIANG Chun Chairman [email protected]. LI Gaolei International Liaison [email protected] Long (Joe) Partner [email protected]
Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.
Moore Stephens Europe LimitedBRUSSELS
Avenue Louise 209A1050 BrusselsBelgium
Telephone: +32 (0) 2 627.18.32Facsimile: +32 (0) 2 644.67.89E-mail: [email protected]: http://www.moorestephens.com/locations/
ms-europe-limited-brussels
Frans Verschelden Chairman [email protected] Rawden Executive Director [email protected]. HSG Beat Schnider WP Head Tax Faculty [email protected] Denooze Office Manager [email protected] Guntis Kronbergs European Tax Coordinator [email protected] Spaul European Technical Director [email protected]
Beat Schnider - Telephone: +41 (0)56 641 91 56Gill Spaul - Telephone: +44 (0)20 7651 1859Zigurds Kronbergs - Telephone: +44 (0)1284 811752
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REgIONAL ExECuTIvE OffICES (CONTINuED)
Moore Stephens Latin America LimitedQUITO
Av. Amazonas N21-147 y RoblesEdificio Ro AmazonasQuitoEcuador
Telephone: +593 2 2506 866Facsimile: +593 2 2554 656E-mail: [email protected]/
[email protected]: http://msla.moorestephens.com
Mauricio Durango Prez Chairman [email protected] Gagliani Regional Executive Director [email protected]
Moore Stephens Middle East LtdDUBAI
Courier Address:Suite 202Zalfa BuildingAl GarhoudDubaiUnited Arab Emirates
Mailing AddressP.O. Box 28817
DubaiUnited Arab Emirates
Telephone: +971 4 282 0811/0783Facsimile: +971 4 282 0812E-mail: [email protected]: http://middleeast.moorestephens.com
John Adcock Chairman [email protected] H.S. El Ayouty Vice Chairman [email protected] Kersi Lakdawala [email protected]
Moore Stephens North America, IncMINNEAPOLIS
2501 Wayzata BoulevardMinneapolisMinnesota 55405U.S.A.
Telephone: +1 952 250 6937E-mail: [email protected]: www.msnainc.org
Louis Grassi Chairman [email protected] Szczepaniak Chief Executive Officer [email protected]
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INDEx Of CITIES
ALbANIA
Tirana 21
ANDORRA
Andorra 21
ARgENTINA
Buenos Aires 21
AuSTRALIA
Australia 22Brisbane 22Burdekin 23Cairns 23Gold Coast 23Innisfail 24Melbourne 24Northern Territory 24Perth 25South Australia 25Toowoomba 26Townsville 26
AuSTRIA
Amstetten 31Graz 29Innsbruck 29Klagenfurt 30Linz 30Salzburg 30/31Steyr 31Vienna 27/28Wels 32
AzERbAIjAN
Baku 32
bAhAMAS
Nassau 32
bAhRAIN
Manama 33
bANgLADESh
Dhaka 33
bELgIuM
Antwerp 34Brussels 34Ghent 35
bELIzE
Belize City 35
bERMuDA
Hamilton 35/36
bOLIvIA
La Paz 37Santa Cruz De La Sierra 36
bOTSWANA
Botswana 37Gaborone 219
bRAzIL
Belo Horizonte 38Campinas 38Curitiba 38Florianpolis 39Fortaleza 39Joinville 39Porto Alegre 40Ribeiro Preto 40Rio De Janeiro 40So Luis 219So Paulo 37/41
bRITISh vIRgIN ISLANDS
Tortola 41
buLgARIA
Sofia 42
buRuNDI
Bujumbura 42
CAMbODIA
Phnom Penh 220
CANADA
Edmonton 43Montreal 43Port Coquitlam 44Surrey 44Toronto 45Vancouver 45
CAyMAN ISLANDS
George Town 46
ChANNEL ISLANDS
Channel Islands 46
ChILE
Santiago 46
ChINA
Beijing 47/53Changchun Branch 48Changsha Branch 48Chengdu Branch 48Dalian Branch 48Guangzhou Branch 49Haikou Branch 49Hangzhou Branch 49Hefei Branch 49Hohehot Branch 50Jinan Branch 50Kunming Branch 50Nanchang Branch 50Nanjing Branch 51Qingdao Branch 51Shanghai 54Shanghai Branch 47
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INDEx Of CITIES (CONTINuED)
Shenyang Branch 51Shenzhen Branch 47Suzhou Branch 51Taiyuan Branch 52Tianjin 54Wuhan Branch 52Xian Branch 52Zhengzhou Branch 52Zhuhai Branch 53
COLOMbIA
Bogota 55Medellin 55
CONgO (DRC)
Kinshasa 55
COOk ISLANDS
Cook Islands 55
COSTA RICA
San Jos 56
CROATIA
Varadin 56Zagreb 56
CypRuS
Limassol 57Nicosia 57
CzECh REpubLIC
Domalice 58Pilsen 58Prague 59
DENMARk
Aarhus 62Copenhagen 59/60Esbjerg 63Fjerritslev 62Fredericia 63Hanstholm 61Hurup 61Kolding 63Nykbing Mors 61Skive 62Thisted 60
DOMINICAN REpubLIC
Santo Domingo 64
ECuADOR
Guayaquil 65Quito 64/65
EgypT
Alexandria 66Cairo 66
EL SALvADOR
San Salvador 220
ESTONIA
Estonia 66Prnu 220
fINLAND
Helsinki 67Hmeenlinna 67Tampere 67
fORMER yugOSLAv REpubLIC Of MACEDONIA
Skopje 68
fRANCE
Paris 68
gERMANy
Ahrensburg 69Augsburg 70Bielefeld 70Dortmund 71Duisburg 71Frankfurt Am Main 72Hannover 72Iserlohn 73Karlsruhe 73Kassel 74Koblenz 74Mannheim 75Munich 68/75Ulm 76Wuppertal 76
gIbRALTAR
Gibraltar 77
gREECE
Piraeus 77/78
guATEMALA
Guatemala City 78
guERNSEy
Guernsey 79
hONDuRAS
San Pedro Sula 80Tegucigalpa 79
hONg kONg
Hong Kong 80/81
huNgARy
Budapest 81/82Komrom 82
INDIA
Bangalore 84/86Chennai 84/86Hyderabad 85/86Kannur 87Kochi 85Kolkata 83
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INDEx Of CITIES (CONTINuED)
Kozhikode 87Mumbai 83/87Nagpur 85New Delhi 84New Delhi / Noida 84Thiruvananthapuram 88Thrissur 88
INDONESIA
Jakarta 88/89
IRAq
Erbil 89
IRELAND
Cork 90Dublin 89Limerick 90
ISLE Of MAN
Isle Of Man 90/91/92
ISRAEL
Tel Aviv 93
ITALy
Bolzano 95Messina 96Milan 93/95/96Padova 94Reggio Emilia 94Rome 96
jApAN
Tokyo 97
jERSEy
Jersey 97/98
jORDAN
Amman 99
kAzAkhSTAN
Almaty 99
kOREA
Seoul 100
kuWAIT
Kuwait City 100
LATvIA
Riga 101
LEbANON
Beirut 101
LIEChTENSTEIN
Liechtenstein 101/221
LIThuANIA
Vilnius 101
LuxEMbOuRg
Luxembourg 102
MACEDONIA, fyRO
Macedonia, Fyro 102
MALAySIA
Johor Bahru 102Kuala Lumpur 103Kuching 103Labuan 103
MALTA
Marsa 104
MAuRITIuS
Port Louis 104
MExICO
Aguascalientes 111Ciudad Victoria 105Colima 106Guadalajara 106Hermosillo 106Len 107Mexicali 107Mexico City 104/108/109Monterrey 109Mrida 107Piedras Negras 110Puebla 110Quertaro 110Reynosa 105Saltillo 109San Luis Potos 111
MONACO
Monte Carlo 111
MONgOLIA
Ulaanbaatar 221
MOROCCO
Casablanca 112Tangier 112
NEThERLANDS
Amsterdam 113Amsterdam - Airport 114Eindhoven 113Rotterdam 114
NEW zEALAND
Auckland 115Christchurch 115Dunedin 116Hastings 116Havelock North 116Hawkes Bay 117Masterton 117
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INDEx Of CITIES (CONTINuED)
Wanganui 118Wellington 118
NIgERIA
Lagos 222Nigeria 118
NORWAy
Oslo 119
OMAN
Muscat 120
pAkISTAN
Islamabad 121Karachi 120Lahore 121
pANAMA
Panama 121Panama City 222
pApuA NEW guINEA
Port Moresby 121
pARAguAy
Asuncion 122
pERu
Lima 122
phILIppINES
Makati City 123
pOLAND
Gdask 123Warsaw 123/124
pORTugAL
Funchal 125Lisbon 124Oporto 124
qATAR
Doha 125
ROMANIA
Bucharest 126
RuSSIAN fEDERATION
Moscow 127/222/223Novosibirsk 127Sakhalin 128Vladivostok 128
SAuDI ARAbIA
Al-khobar 130Jeddah 129Riyadh 129
SENEgAL
Dakar 130
SERbIA
Belgrade 130
SEyChELLES
Victoria 131
SINgApORE
Singapore 131
SLOvAkIA
Bansk Bystrica 132Bratislava 132
SOuTh AfRICA
Cape Town 132/133Durban 134East London 134East Rand 134George 135Humansdorp 135Jeffreys Bay 135Johannesburg 136Kimberley 136Lichtenburg 136Pietermaritzburg 137Port Elizabeth 137Pretoria 137Stellenbosch 138
SOuTh kOREA
South Korea 138
SpAIN
Barcelona 138/139Bilbao 139Canary Islands 140Cordoba 142Granada 142Logroo 140Madrid 139/140Marbella 141Oviedo 141Palma De Mallorca 142Pamplona 143Sevilla 142Valencia 141Vitoria 140Zaragoza 143
SRI LANkA
Colombo 223Sri Lanka 143
SWEDEN
Gothenburg 143/144Malm 144Stockholm 145
SWITzERLAND
Aarau 145Geneva 145/146
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INDEx Of CITIES (CONTINuED)
Lausanne 147Lucerne 147Lugano 148Nyon 148St Gallen 148Zug 149Zurich 149
TAIWAN (ROC)
Kaohsiung 150Taichung 150Taipei 150
ThAILAND
Bangkok 151
TuNISIA
Tunis 151
TuRkEy
Ankara 152Istanbul 152Ordu 152
ukRAINE
Kiev 153Odessa 153
uNITED ARAb EMIRATES
Abu Dhabi 154Dubai 153Jebel Ali 154Sharjah 154
uNITED kINgDOM
Bath 157Belfast 158Birmingham 158Bristol 159Chatham 159Chichester 160Coleraine 160Corby 161Derry ~ Londonderry 161Edinburgh 162Enfield 162Glasgow 163Guildford 163Inverness 163Isle Of Wight 164Larne 164Leicester 164Limavady 165Liverpool 165London 155/156/157Manchester 165Northampton 166Norwich 224Peterborough 166Salisbury 167Scarborough 167Southampton 167/168Stevenage 168Stoke On Trent 168Thames Valley 169Watford 169
uNITED STATES Of AMERICA
Livingston 186Arizona
Phoenix 201Arkansas
Fayetteville 181Little Rock 186
CaliforniaCamarillo 173Encino 181Long Beach 187Los Angeles 187/188Ontario 198Orange County 199Pasadena 200Redlands 203San Diego 205San Francisco 205San Jose 206San Ramon 207Santa Cruz 207Visalia 210Westlake Village 211
ConnecticutNorwalk 198
FloridaMiami 191Orlando 199Tallahassee 209Tampa Area 210
GeorgiaAtlanta 170Augusta 171Brunswick 172Dalton 179Duluth 180Marietta 189
IllinoisChicago 175Glen Carbon 182Itasca 184Naperville 193
MarylandEllicott City 181Maryland 189/190
MassachusettsBoston 171/172Cambridge 173
MichiganDetroit 180Grand Rapids 182
MinnesotaMinneapolis 169
MissouriSt. Charles 208St. Louis 209
New JerseyCranford 178
New YorkJericho 184New City, Rockland County 194New York 195/196/197Plainview, Long Island 201Rochester 204White Plains 211
North CarolinaCharlotte 174Raleigh 202
Ohio
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INDEx Of CITIES (CONTINuED)
Cincinnati 176Cleveland 176Columbus 177Coshocton 178Lima 185Medina 190Millersburg 192New Philadelphia 194Wooster 212Zanesville 212
OregonPortland 202
PennsylvaniaPhiladelphia 200
South CarolinaCharleston 173Columbia 177Greenville 183
TennesseeChattanooga 175Knoxville 185Memphis 191Nashville 193Nashville - Brentwood 193
TexasDallas 179Fort Worth 182Houston 183
VirginiaRichmond 203Tysons Corner 210
WashingtonSeattle 208
WisconsinMilwaukee 192
uRuguAy
Montevideo 213
vENEzuELA
Caracas 213
vIETNAM
Da Nang City 215Hanoi 214Ho Chi Minh City 214Northern Vietnam 214Son La Province 215
yEMEN
Sanaa 215
zAMbIA
Lusaka 216
zIMbAbWE
Bulawayo 224
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INTERNATIONAL DIRECT DIALLINg CODES
The following dialling codes are used for direct dialling from onecountry to another. A dialling-out code is used for the country fromwhich the call is going. For example, to call from Singapore toSwitzerland, you will dial 001 41 followed by the city code and theexchange number.
Note: Where an asterisk* appears, it means that you should pause for an announcement or a dialling tone before continuing to dial the next code.
For International dialling the 0 at the beginning of a city code should be omitted.
Dial-out Dial-in Code CodeAlbania 00 355Andorra 00 376Argentina 00 54Australia 0011 61Austria 00 43Azerbaijan 00 994Bahamas 001 1 242Bahrain 00 973Bangladesh 00 880Belgium 00 32Belize 00 501Bermuda 011 1 441Bolivia 00 591Botswana 00 267Brazil 00 55British Virgin Is. 011 1 284Bulgaria 00 359Burundi 00 257Cambodia 00 855Canada 011 1Cayman Islands 011 1 345Channel Islands 00 44Chile 00 56China 00 86Colombia 009 57Costa Rica 00 506Croatia 00 385Cyprus 00 357Czech Republic 00 420Denmark 00 45Dominican Republic 011 1 809Ecuador 00 593Egypt 00 20El Salvador 00 503Estonia 00 372Finland 00 358France 00 33Germany 00 49Gibraltar 00 350Greece 00 30Guatemala 00 502Guernsey 00 44Honduras 00 504Hong Kong 001 852Hungary 00 36Iceland 00 354India 00 91Indonesia 00 62Iran 00 98Iraq 00 964Ireland 00 353Isle of Man 00 44Israel 00 972Italy 00 39Japan 010 81Jersey 00 44Jordan 00 962Kazakhstan 810 7
Dial-out Dial-in Code CodeKorea (South) 00 82Kuwait 00 965Latvia 00 371Lebanon 00 961Liechtenstein 00 423Lithuania 00 370Luxembourg 00 352Macedonia, FYRO 00 389Malaysia 00 60Malta 00 356Mauritius 00 230Mexico 00 52Moldova 00 373Monaco 00 377Mongolia 00 976Morocco 00 212Netherlands 00 31New Zealand 00 64Nigeria 009 234Nicaragua 00 505Norway 00 47Oman 00 968Pakistan 00 92Panama 00 507Paraguay 002 595Peru 00 51Philippines 00 63Poland 00 48Portugal 00 351Qatar 00 974Romania 00 40Russian Fed. 8*10 7Saudi Arabia 00 966Serbia 00 381Seychelles 00 248Singapore 001 65Slovakia 00 421Slovenia 00 386South Africa 00 27Spain 00 34Sri Lanka 00 94Sweden 00 46Switzerland 00 41Syria 00 963Taiwan 002 886Thailand 001 66Tunisia 00 216Turkey 00 90UAE 00 971Ukraine 00 380United Kingdom 00 44Uruguay 00 598USA 011 1Venezuela 00 58Vietnam 00 84Yemen 00 967Zimbabwe 00 263
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WORLD TIME zONES
Distance shown in miles is that of a direct flight from London Heathrow. For local time add or subtract from GMT as indicated. There may be some inconsistencies of 1-2 hours in some cities caused by the use of daylight saving.
London Distance LocalTo Miles TimeAbuja 3110 +1Almaty 3487 +6Amman 2280 +2Amsterdam 231 +1Antananarivo 5652 +3Asuncion 6588 4Athens 1500 +2Auckland 11404 +12Baghdad 2548 +3Baku 2472 +4Bangkok 5919 +7Barcelona 717 +1Beijing 5073 +8Beirut 2153 +2Belgrade 1047 +1Belize City 6037 6Berlin 594 +1Bogota 5281 5Bratislava 825 +1Brussels 217 +1Budapest 913 +1Buenos Aires 6915 3Bujumbura 4158 +2Bulawayo 5258 +2Cairo 2188 +2Calcutta 4958 +5Caracas 4656 4Copenhagen 611 +1Damascus 2203 +2Delhi 4180 +5Dhaka 4969 +6Doha 3246 +3Douglas 255 GMTDubai 3403 +4Dublin 279 GMTFrankfurt 406 +1Gaborone 5476 +2Geneva 468 +1Gibraltar 1097 +1Grand Cayman 5863 5Guatemala City 5585 6Guernsey 183 GMTHamilton 3442 4Hanoi 7298 +7Helsinki 1148 +2Hong Kong 5989 +8Istanbul 1552 +2Jakarta 7287 +7Jeddah 2955 +3Jersey 187 GMTJohannesburg 5634 +2Karachi 3935 +5Kishinev 1363 +2Kuala Lumpur 6557 +8Kuwait City 2894 +3La Paz 7464 4Lima 6370 5Lisbon 972 GMTLjubljana 759 +1Luxembourg 310 +1Madrid 774 +1Managua City 5407 6Manama 3973 +3
London Distance LocalTo Miles TimeManila 6681 +8 Mauritius 6075 +4Mexico City 5543 6Milan 609 +1Monte Carlo 652 +1Montevideo 8240 3Montreal 3241 5Moscow 1557 +3Mumbai 4478 +5Munich 590 +1Muscat 3622 +4Naples 1011 +1Nassau 4344 5New York 3440 5Nice 647 +1Nicosia 2028 +2Oslo 749 +1Palma 833 +1Panama City 5672 5Papua New Guinea 12466 +10Paris 215 +1Perth 9008 +8Phnom Penh 6230 +7Prague 650 +1Quito 5713 5Rarotonga 12321 10Reykjavik 1187 GMTRiga 1035 +3Rome 907 +1Sanaa 3486 +3San Francisco 5351 8San Salvador 5446 6Santa Domingo 5018 4Santiago 7406 4So Paulo 5896 3Seoul 5662 +9Singapore 6754 +8Skopje 1230 +1Sofia 1258 +2Stockholm 898 +1Sydney 10568 +10Taipei 9057 +8Tallinn 1111 +1Tangier 1132 GMTTegucigalpa 5358 6Tehran 2731 +3Tel-Aviv 2216 +2Tirana 1178 +1Tokyo 5955 +9Toronto 3545 5Tortola 5232 4Tunis 1138 +1Ulaanbaatar 4345 +9Vancouver 4707 8Varadin 882 +1Victoria 5060 +4Vienna 790 +1Vilnius 1284 +2Vladivostok 8050 +10Warsaw 899 +1Washington 3665 5Zurich 490 +1
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20
2016/2017 CALENDAR
2016
2017
S M T W T F SJanuary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SFebruary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
S M T W T F SMarch
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SJanuary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
April 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
July 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
October 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
S M T W T F SFebruary
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
May 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
August 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
S M T W T F SMarch
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
September 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
December 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
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21
AALbANIA gMT+1
INTER B.B.K Auditing sh.p.kTIRANA
Sheshi WilsonRruga Sulejman DelvinaKulla FatiApartmenti 23Albania
Telephone: +355 (42) 203086Facsimile: +355 (42) 266886E-mail: [email protected]
Esmeralda Balluku
International Liaison: Esmeralda Balluku [email protected]
ANDORRA gMT+1
Services available through the member firm in Barcelona, Spain
ARgENTINA gMT-3
Moore Stephens Suarez & MenendezBUENOS AIRES
Maipu 94212th FloorC1006ACNBuenos AiresArgentina
Telephone: +54 (11) 4103 9500Facsimile: +54 (11) 4315 0959/4103 9561E-mail: [email protected]: www.suarez-menendez.com
Julio O. SuarezAlejandro J. GalvanAlfredo A. EsperonMaria D. CibeiraCr. Jose Manuel Meijomil
Horacio L. MartinezMaria E. CastroGustavo A. CarlinoFrancisco Di Martino
International Liaison: Maria E. Castro [email protected]
International Tax - Personal:
Maria D. Cibeira [email protected]
International Tax - Corporate:
Maria E. Castro [email protected]
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22
AuSTRALIA gMT+8/10
Moore Stephens AustraliaAUSTRALIA
Suite 1413, Level 14Exchange Tower530 Little Collins StreetMelbourneVictoria 3000Australia
Telephone: +61 (0) 3 9909 7371Facsimile: +61 (0) 3 9909 7788E-mail: [email protected]: www.moorestephens.com.au
Don Boyd Executive Chairman [email protected] Antonius Chief Executive Officer [email protected]
David Stevens National Head of Professional Standards [email protected] T: +61 3 9909 7374David Holland National Head of Technical Accounting [email protected] Cummings Executive Assistant [email protected] T: +61 (0)3 9909 7371Stefanie Uzunovski National Head of Communications [email protected] T: +61 (0)3 9909 7375
Moore Stephens QueenslandBRISBANE
Level 1210 Eagle StreetBrisbaneQueensland 4001Australia
Telephone: +61 (0) 7 3640 4000Facsimile: +61 (0) 7 3640 4001E-mail: [email protected]: www.moorestephens.com.au
Robert ClarkeDavid GreggRichard HoultMichael McDonald
Ken PickardBob BlurtonRichard WheelerJohn Zabala
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
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23
AAuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandBURDEKIN
Burdekin167 Queen StreetAyrQueensland 4807Australia
Telephone: +61 (0) 7 4783 8000Facsimile: +61 (0) 7 4783 6703E-mail: [email protected]: www.moorestephens.com.au
Daniel Horan
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens QueenslandCAIRNS
473 Musgrove St.CairnsQueensland 4870Australia
Telephone: +61 (0) 7 4047 5100Facsimile: +61 (0) 7 4047 5121E-mail: [email protected]: www.moorestephens.com.au
Greg Archer
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens QueenslandGOLD COAST
Suite 403, Pivotal Point50 Marine ParadeSouthportQueensland 4215Australia
Mailing AddressGPO Box 2525Southport BC
Queensland 4215Australia
Telephone: +61 (0) 7 5519 1000Facsimile: +61 (0) 7 5519 1099E-mail: [email protected]: www.moorestephens.com.au
Kim Bourke David Mackie
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
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24
AuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandINNISFAIL
88 Rankin StreetInnisfailQueensland 4860Australia
Telephone: +61 (0) 7 4078 1700Facsimile: +61 (0) 7 4078 1716E-mail: [email protected]: www.moorestephens.com.au
Greg Archer
International Liaison: Ken Pickard [email protected]
International Liaison and Tax:
Richard Wheeler [email protected]
Moore Stephens VictoriaMELBOURNE
Level 18, 530 Collins StreetMelbourneVictoria 3000Australia
Telephone: +61 (0) 3 9608 0100Facsimile: +61 (0) 3 9608 0192E-mail: [email protected]: www.moorestephens.com.au
Michael BryantGeorge DakisNeal DunneGary GracoMark HammerschlagJohn HigginsAndrew Johnson
John La RoccaPhilip MacIsaacKevin MullenGeorge PakisDavid PolonskySteve SakkasPeter Zervos
International Liaison: Steve Sakkas [email protected]
Moore StephensNORTHERN TERRITORY
7/90 Ross Smith AvenueFannie BayDarwinNorthern Territory 0820Australia
Mailing AddressPO Box 39931
WinnellieNorthern Territory 0821
Australia
Telephone: +61 (0) 8 8981 5222Facsimile: +61 (0) 8 8981 6999E-mail: [email protected]: www.moorestephens.com.au
Nathan Reichstein
International Liaison: Nathan Reichstein [email protected]
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25
AAuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens (WA)PERTH
Level 15 Exchange Tower2 The EsplanadePerth WA 6000Australia
Mailing AddressP.O. Box 5785
St Georges TerraceWA 6831Australia
Telephone: +61 8 9225 5355Facsimile: +61 8 9225 6181E-mail: [email protected]: www.moorestephens.com.au
Clint BainbridgeRussell BarnesMichael BennettPaul BremanWen-Shien ChaiBrett CornwallDavide CostanzoWendy Davies
Greg GodwinPeter GoreckiNeil PaceRaymond SimpsonSuan-Lee TanJames TngDavid Tomasi
International Liaison: David Tomasi [email protected]
International Tax: Davide Costanzo [email protected]
Moore StephensSOUTH AUSTRALIA
269 Pulteney StreetAdelaideSouth Australia 5000Australia
Mailing AddressGPO Box 1171
AdelaideSouth Australia 5001
Australia
Telephone: +61 (0) 8 8224 3300Facsimile: +61 (0) 8 8224 3311E-mail: [email protected]: www.moorestephens.com.au
Grant MilesTrent MillsRichard PerkinsTim Sargent
Ross SicuroGraeme RoddaHenry Veronese
International Liaison: Grant Miles [email protected]
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26
AuSTRALIA (CONTINuED) gMT+8/10
Moore Stephens QueenslandTOOWOOMBA
Ground Floor632 Ruthven StreetToowoombaQueensland 4350Australia
Telephone: +61 (0) 7 4616 3000Facsimile: +61 (0) 7 4639 1977E-mail: [email protected]: www.moorestephens.com.au
Brett Collins
International Liaison: Ken Pickard [email protected]
International Tax: Richard Wheeler [email protected]
Moore Stephens QueenslandTOWNSVILLE
NorthtownLevel 5, 280 Flinders StreetTownsvilleQueensland 4810Australia
Telephone: +61 (0) 7 4796 9999Facsimile: +61 (0) 7 4796 9998E-mail: [email protected]: www.moorestephens.com.au
Chris LandTroy Popham
John ZabalaTrina Willis
International Liaison: Ken Pickard [email protected]
International Liaison: Troy Popham [email protected]
International Tax: Richard Wheeler [email protected]
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27
AAuSTRIA gMT+1
Moore Stephens City Treuhand GmbHWirtschaftsprfungs- und SteuerberatungsgesellschaftVIENNA
Krntner Ring 5-7A-1015 ViennaAustria
Telephone: +43 (0)1 531 74 0Facsimile: +43 (0)1 531 74 950E-mail: [email protected]: www.msct.at
Werner BraunMichael Dessulemoustier- BovekerckeThomas EidherMichael KainrathSabine KretschmerSandra Leitner-Hofbauer
Christoph MalzerRoland NeugebauerStefan SzauerPeter WundsamFlorian WrthTamara Zsilla
International Liaison: Peter Wundsam [email protected]
International Tax: Florian Wrth [email protected]
Office also in Krems
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprfung Steuerberatung GmbHVIENNA
Krntner Ring 5 - 7A-1010 ViennaAustria
Telephone: +43 (0) 502066-0Facsimile: +43 (0) 502066-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMMag. Thomas KatzmayrDr. Udo Schwarz
Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler
International Liaison and Tax:
Dr. Manfred Schwarz [email protected]
Senior Tax Manager: MMag. Thomas Katzmayr [email protected]
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28
AuSTRIA (CONTINuED) gMT+1
Moore Stephens Kroiss & PartnerWirtschaftspruefung GmbHVIENNA
Plankengasse 4A-1010 ViennaAustria
Telephone: +43 (1) 513 41 20Facsimile: +43 (1) 513 41 20 18E-mail: [email protected]: www.moorestephens-kroiss.at
Dr. Thomas KroissMag. Veronika Cheaur
Mag. Carmen Panwinkler
International Liaison and Corporate Tax:
Dr. Thomas Kroiss [email protected]
International Tax - Personal:
Mag. Veronika Cheaur [email protected]
FISCHER Steuerberatung GmbHVIENNA
Krntner Ring 5-7A-1010 ViennaAustria
Telephone: +43 (01) 877 39 00Facsimile: +43 (01) 877 39 00 30E-mail: [email protected]: www.moorestephens.at
International Liaison: Anita Fischer [email protected]
International Tax: Dkfm. Jrgen Fischer [email protected]
Royal Wirtschaftsprfung& Steuerberatung GmbHVIENNA
Gudrunstrasse 141A-1100 ViennaAustria
Telephone: +43 (01) 602 51 51Facsimile: +43 (01) 602 51 51 600E-mail: [email protected]: www.royal.co.at
Dr. Ewald Schwarz
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29
AAuSTRIA (CONTINuED) gMT+1
Moore Stephens Advisa Wirtschaftsprfung GmbHGRAZ
Neufeldweg 93A-8010 GrazAustria
Telephone: +43 (0) 316 427 428 0Facsimile: +43 (0) 316 427 428 30E-mail: [email protected]: www.moorestephens.at
Dr. Ulrike Kopp-Pichler Mag. Dr. Wolfgang Wesener
International Liaison: Mag. Dr. Wolfgang Wesener [email protected]
Binder, Grossek & PartnerSteuerberatungs- und Wirtschaftsprfungs GmbHGRAZ
Neufeldweg 93A-8010 GrazAustria
Telephone: +43 (0) 316 427 428 0Facsimile: +43 (0) 316 427 428 30E-mail: [email protected]: www.binder-partner.com
Dr. Ulrike Kopp-PichlerMag. Dr. Wolfgang Wesener
Mag. Michael Binder MBAMag. Christian Gossek
International Liaison: Mag. Dr. Wolfgang Wesener [email protected]
International Tax: Dr. Ulrike Kopp-Pichler [email protected]
Stauder Schuchter KempfWirtschaftsprfungs- und Steuerberatungs GmbHINNSBRUCK
Ing.-Etzel-Str. 76020 InnsbruckAustria
Telephone: +43 (0) 512 908320Facsimile: +43 (0) 512 908320 30E-mail: [email protected]: www.stauder-schuchter-kempf.at
Mag. Wilfried StauderMag. Dr. Oliver Kempf
Mag. Dr. Helmut SchuchterMag. Thomas Pichler
International Liaison: Mag. Wilfried Stauder [email protected]
International Tax: Mag. Dr. Oliver Kempf [email protected]
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30
AuSTRIA (CONTINuED) gMT+1
Moore Stephens Alpen-Adria Wirtschaftsprfungs GmbHKLAGENFURT
August-Jaksch-Strasse 2A-9020 KlagenfurtAustria
Telephone: +43 (0463) 59 25 00Facsimile: +43 (0463) 59 25 00-10E-mail: [email protected]: www.alpenadria-wp.at
Mag. Dr. Leopold Krassnig
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprfung Steuerberatung GmbHLINZ
Volksgartenstrasse 32A-4020 LinzAustria
Telephone: +43 (0) 502067-0Facsimile: +43 (0) 502067-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMMag. Thomas KatzmayrDr. Udo Schwarz
Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler
International Liaison and Tax:
MMag. Thomas Katzmayr [email protected]
Moore Stephens Salzburg GmbHWirtschaftstreuhand- undSteuerberatungsgesellschaftSALZBURG
Innsbrucker Bundesstrasse 126A-5020 SalzburgAustria
Telephone: +43 (0) 662 251500Facsimile: +43 (0) 662 251500-500E-mail: [email protected]: www.moorestephens-salzburg.at
MMag. Herbert HuberMag. Alexander WunderlichMag. Dr. Peter Werner
Patrick VilseckerStefan Farnleitner
International Liaison: Mag. Alexander Wunderlich [email protected]
International Tax: MMag. Herbert Huber [email protected]
International Tax: Mag. Dr. Peter Werner [email protected]
Alternative e-mail - [email protected] website - salzburg.uniconsult.at
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31
AAuSTRIA (CONTINuED) gMT+1
Moore Stephens Interaudit Wirtschaftsprfung GmbHSALZBURG
Innsbrucker Bundesstr. 126A-5020 SalzburgAustria
Telephone: +43 662 251500Facsimile: +43 662 251500-500E-mail: [email protected]: www.moorestephens-salzburg.at
MMag. Herbert HuberFlorian EderDr. Christine Eder-WildpanerMag. Alexander Wunderlich
Patrick VilseckerMag. Dr. Peter WernerStefan Farnleitner
International Liaison: Mag. Alexander Wunderlich [email protected]
International Tax - Corporate:
MMag. Herbert Huber [email protected]
International Tax - Personal:
Patrick Vilsecker [email protected]
Office also in St. Plten.Alternative website - www.moorestephens-interaudit.at
Inter Wirtschaftsprfungs GmbHAMSTETTEN
Wiener Strae 143300 AmstettenAustria
Telephone: +43 (0) 7472 62417Facsimile: +43 (0) 7472 633 22E-mail: [email protected]: www.interwp.com
Mag. Renate Gallhofer
Moore Stephens Schwarz Kallinger ZwettlerWirtschaftsprfung Steuerberatung GmbHSTEYR
Bahnhofstrasse 13A-4400 SteyrAustria
Telephone: +43 (0) 502 062-0Facsimile: +43 (0) 502 062-9100E-mail: [email protected]: www.skz-moorestephens.at
Mag. Thomas KallingerMMag. Thomas KatzmayrDr. Manfred Schwarz
Univ.Doz. Dr. Reinhard SchwarzDr. Udo SchwarzMag. Andreas Zwettler
International Liaison and Tax:
Dr. Udo Schwarz [email protected]
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32
AuSTRIA (CONTINuED) gMT+1
Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHWELS
Edisonstrasse 2A-4600 WelsAustria
Telephone: +43 (07242) 666 18Facsimile: +43 (07242) 666 18-15E-mail: [email protected]: www.moorestephens-wels.at
Mag. Wolfgang Windischbauer StB
AzERbAIjAN gMT+4
Moore Stephens Azerbaijan LimitedBAKU
2/2 Basti Bagirova str.3rd floorBaku AZ1065Azerbaijan
Mailing AddressMSA 171
PO Box 450Weybridge
SurreyKT13 9GB
U.K.
Telephone: +994 (12) 490 7747/48/49Facsimile: +994 (12) 490 7750E-mail: [email protected]: http://msaz.moorestephens.com
Hikmet Allahverdiyev
International Liaison: Hikmet Allahverdiyev [email protected]
bAhAMAS gMT-5
Moore Stephens Butler & TaylorNASSAU
15 Retirement RoadOff Albury LaneShirley StreetNassauBahamas
Mailing AddressP.O. Box N-7777
NassauBahamas
Telephone: +1 242 393 0224/7925Facsimile: +1 242 393 7570E-mail: [email protected]: www.butlerandtaylor.com
Dayrrl R. Butler Michael W. Taylor
International Liaison: Michael W. Taylor [email protected]
Telex - 20416 CONCORD
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33
AB
bAhRAIN gMT+3
Moore StephensMANAMA
16th FloorOffice No. 161Bahrain Tower, Building 20Al Khalifa AvenueManama 305Kingdom of Bahrain
Mailing AddressP.O. Box 10519
Manama 305Bahrain
Telephone: +973 17200 144Facsimile: +973 17200 145E-mail: [email protected]
Majeed M. Shaji
International Liaison: Madhu Mohan Nambiar [email protected]
bANgLADESh gMT+6
M J Abedin & CoDHAKA
National Plaza3rd Floor109 Bir Uttum C.R. Datta RoadDhaka 1205Bangladesh
Telephone: +880 (2) 8629771/9666508Facsimile: +880 (2) 9675340E-mail: [email protected]: www.mjabedin.com
M. J. AbedinHasan MahmoodManzoor-ul Alam
Kamrul AbedinHarun MahmudHanif Mahmud
International Liaison: Hasan Mahmood [email protected]
International Liaison: Harun Mahmud [email protected]
International Tax: M. J. Abedin [email protected]
Alternative e-mail address: [email protected]
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34
bELgIuM gMT+1
Moore Stephens BelgiumANTWERP
Schalinstraat 3B-2000 AntwerpBelgium
Telephone: +32 (0) 3 210 91 50Facsimile: +32 (0) 3 210 91 58E-mail: [email protected]: www.moorestephens.be
Bart VerscheldenBruno Van BosstraetenJohan Van MieghemKoen Van EupenMark Joris
Marc MarissenStijn Van HoutSven ReyndersBert LutinHans Cools
International Liaison: Frans Verschelden [email protected]
International Tax: An Lettens [email protected]
Corporate Finance Advisor:
Kris Van Camp
Moore Stephens BelgiumBRUSSELS
BDC/Esplanade 1/961020 BrusselsBelgium
Telephone: +32 (0) 2 743 40 20Facsimile: +32 (0) 2 743 40 29E-mail: [email protected]: www.moorestephens.be
Peter VerscheldenFrans VerscheldenAndries VerscheldenEmiel De SmedtFrank HuyberechtsPhilippe CraninxStijn Vermeulen
Bjorn Van DammeFrank LehouckFrederic De SchutterToon PuissantBram VerstraetenDanny AchtenKris Van Camp
International Liaison: Frank Huyberechts [email protected]
International Tax: Roel Van Hemelen [email protected]
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35
B
bELgIuM (CONTINuED) gMT+1
Moore Stephens BelgiumGHENT
Deinsesteenweg 1149031 Ghent (Drongen)Belgium
Telephone: +32 (0)9 221 38 83Facsimile: +32 (0)9 221 58 38E-mail: [email protected]: www.moorestephens.be
Nathalie MaesWendy Van der BiestKoen Van DorpeGeert Van PeteghemManuella De Mol
Luc De MuynckFrederik Berckmoes-JoosMieke De ClercqDirk Roelens
International Liaison: Frederik Berckmoes-Joos [email protected]
International Tax: Koen Van Dorpe [email protected]
bELIzE gMT-6
Moore Stephens Magaa LLPBELIZE CITY
3 Miles Phillip S.W. Goldson HighwayNew Horizon BuildingBelize CityBelize
Mailing AddressP.O. Box 1922
Belize CityBelize
Telephone: +501 223-2144Facsimile: +501 223-2143E-mail: [email protected]: http://belize.moorestephens.com
Reynaldo Magaa Omar Magaa
International Liaison and Tax:
Reynaldo Magaa [email protected]
bERMuDA gMT-4
Moore Stephens Bermuda LPHAMILTON
Wessex House5th Floor45 Reid StreetHamilton HM12Bermuda
Telephone: +1 441 295-3585Facsimile: +1 441 295-6101E-mail: [email protected] / [email protected]
Claudio Satasi Linda Longworth
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36
bERMuDA (CONTINuED) gMT-4
Moore Stephens & ButterfieldHAMILTON
#2 Reid StreetHamilton HM11Bermuda
Mailing AddressP.O. Box HM 2278
Hamilton HM JXBermuda
Telephone: +1 441 295-4800Facsimile: +1 441 296-6717E-mail: [email protected]: www.moorestephens.bm
Richard MooreRonald Simmons
Simon GallagherMichael Butler
International Liaison: Ronald Simmons [email protected]
Hamilton Trust Company LimitedInternational Managers Bermuda LimitedHAMILTON
Wessex House5th Floor45 Reid StreetHamilton HM12Bermuda
Mailing AddressSuite 616
48 Par-La-Ville RoadHamilton HM11
Bermuda
Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected]: www.htcl.bm
Linda Longworth (Managing Director)Claudio Satasi (Director - Accounting)
Rebecca De Couto (Trust Manager)
bOLIvIA gMT-4
Moore Stephens Ratio Consulting S.A.SANTA CRUZ DE LA SIERRA
Av. San Martin esq. Hugo WastPiso 4EquipetrolSanta Cruz de la SierraBolivia
Mailing AddressP.O. Box 1647
Santa Cruz de la SierraBolivia
Telephone: +591 (3) 342 7921Facsimile: +591 (3) 342 7927E-mail: [email protected]: www.msratio.com
Rodo SuxoSantiago PimentelArturo Fortn
Rosario MolinaGabriel Hoyos
International Liaison and Tax:
Arturo Fortn [email protected]
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37
B
bOLIvIA (CONTINuED) gMT-4
Moore Stephens Valdivia & AsociadosLA PAZ
2248, Jauregui streetbetween F. Guachallaand R. Gutierrez st., 8th FloorLa PazBolivia
Telephone: +591 (2) 2444496 / 2911571E-mail: [email protected]: http://bolivia.moorestephens.com/
David Valdivia PeraltaNelly Coria
Freddy LandivarDaney D. Valdivia
International Liaison: David Valdivia Peralta [email protected]
International Tax - Corporate:
Daney D. Valdivia [email protected]
International Tax - Personal:
Nelly Coria [email protected]
bOTSWANA gMT+2
Please see the correspondent firm listing
bRAzIL gMT-3.5
Moore Stephens Brazil(Executive Office)SO PAULO
Rua Laplace96 10th Floor04622-000 So Paulo SPBrazil
Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br
Hlio Eiji Yamasaki (Executive Director)Hlio Mazzi Jnior
Jarbas Lima da SilvaSrgio Lucchesi Filho
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Consulting News Auditores IndependentesAuditing, Tax and Management Consultancy OfficeBELO HORIZONTE
Av. Contorno, 4023Conj. 401/406So Lucas30110-021 Belo Horizonte (MG)Brazil
Telephone: +55 31 3284 8955Facsimile: +55 31 3284 8903E-mail: [email protected]: www.moorestephens.com.br
Adelmo de OliveiraRuy Gomes da Silva FilhoJos Almeida de Oliveira
Marcelo Modesto CostaPedro Batista Feliciano
International Liaison and Tax:
Ruy Gomes da Silva Filho [email protected]
International Liaison: Adelmo de Oliveira [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesCAMPINAS
Rua Baro de Jaguara, 1.481 - Cj.202/204 - Centro - CEP13015-910 - Campinas - SPBrazil
Telephone: +55 (10) 3367 2535E-mail: [email protected]: www.moorestephens.com.br
Ari TorresEdison Pereira LimaElaine Renata Santos Vassoler
Mauricio SoaresSamuel Akira OyadomariSrgio Lucchesi Filho
International Liaison: Srgio Lucchesi Filho [email protected]
Moore Stephens Auditores E ConsultoresAuditing and TaxCURITIBA
Rua Tenente Brigadeiro Francisco deAssis Corra de Mello, 459Jardim das Amricas81540-210 - Curitiba - PRBrazil
Telephone: +55 (41) 3016-8871E-mail: [email protected]: www.moorestephens.com.br
Jos BoeingLuiz Gibur Jnior
Paulo Roberto CardosoPaulo Cirilo dos Santos Neto
International Liaison: Jos Boeing [email protected]
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Auditores E ConsultoresAusiting, Tax & Management Consultancy OfficesFLORIANPOLIS
Rua Dr. Heitor Blum, 310, Sala 803bairro Estreito88075-110, Florianpolis - Santa CatarinaBrazil
Telephone: +55 (48) 3039 0055E-mail: [email protected]: www.moorestephens.com.br
Altair GottardiHlio Eiji Yamasaki
Luiz W. JungRogrio Nunes
International Liaison: Luiz W. Jung [email protected]
Moore Stephens Controller Auditores S/SAuditing, Accounting, TaxFORTALEZA
Rua Monsenhor Bruno1060 Aldeota60.115.-191 Fortaleza CEBrazil
Telephone: +55 (85) 3208-2700Facsimile: +55 (85) 3208-2731E-mail: [email protected]: www.moorestephens.com.br
Robinson P. Castro e SilvaSlvia Solange Marinho Pinto
Francisco Moiss de Almeida Gomes
International Liaison: Robinson P. Castro e Silva [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesJOINVILLE
Av. Juscelino Kubitscheck410 - bloco B Sala 80889201 906 Joinville Santa CatarinaBrazil
Telephone: +55 (47) 3422 6474Facsimile: +55 (47) 3422 6474E-mail: [email protected]: www.moorestephens.com.br
Hlio Eiji YamasakiRogrio NunesAltair Gottardi
Luiz W. JungJos Francisco Gesser
International Liaison: Luiz W. Jung [email protected]
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40
bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Prime Auditores E Consultores S/SPORTO ALEGRE
Av. Cristvo Colombo3084 Cj.707 Higienpolis90560-002 Porto Alegre RSBrazil
Telephone: +55 (51) 3342-1003Facsimile: +55 (51) 3343-3820E-mail: [email protected]: www.moorestephens.com.br
Jarbas Lima da Silva Roberto Augusto Ayub
International Liaison: Jarbas Lima da Silva [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesRIBEIRO PRETO
Rua Miton Jos Robusti75 -15 andar - Jardim BotnicoRibeiro Preto SPCEP 14012-613Brazil
Telephone: +55 (16) 3019 7900Facsimile: +55 (16) 3019 7900E-mail: [email protected]: www.moorestephens.com.br
Hlio Mazzi JniorHildebrando Camargo
Marco Antnio Olivio PalosRicardo Aurlio Rissi
International Liaison: Hlio Mazzi Jnior [email protected]
Moore Stephens Auditores E ConsultoresAuditing, Tax and Management Consultancy OfficesRIO DE JANEIRO
Avenida Presidente Vargas, 290 - 6andar - 20091-060 - Rio de Janeiro - RJBrazil
Telephone: +55 (21) 3553 2801E-mail: [email protected]: www.moorestephens.com.br
Luiz Sall KaramSrgio Lucchesi FilhoEdison Pereira LimaSamuel Akira Oyadomari
Carlos Atushi NakamutaLuiz Fernando NbregaEloi de Siqueira
International Liaison: Luiz Sall Karam (So Paulo)[email protected]
International Liaison: Srgio Lucchesi Filho (So Paulo)[email protected]
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bRAzIL (CONTINuED) gMT-3.5
Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesSO PAULO
Rua Laplace96 10th Floor Brooklin04622-000 So Paulo - SPBrazil
Telephone: +55 (11) 5561 2230Facsimile: +55 (11) 5531 6007E-mail: [email protected]: www.moorestephens.com.br
Srgio Lucchesi FilhoEdison Pereira LimaSamuel Akira OyadomariCarlos Atushi Nakamuta
Luiz Fernando NbregaLuiz Sall KaramEloi de Siqueira
International Liaison: Srgio Lucchesi Filho [email protected]
bRITISh vIRgIN ISLANDS gMT-4
Moore StephensTORTOLA
P.O. Box 3186Palm Grove HouseWickhams Cay lRoad TownTortolaBritish Virgin Islands
Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]
International Liaison: Nicholas Lane [email protected]
Moore Stephens International Services (BVI) LtdTORTOLA
Palm Grove HouseP. O. Box 3186Wickhams Cay lRoad TownTortolaBritish Virgin Islands
Telephone: +1 284 494-3503Facsimile: +1 284 494-3592E-mail: [email protected]
Nicholas Lane
International Liaison: Nicholas Lane [email protected]
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buLgARIA gMT+2
Moore Stephens OODSOFIA
6, Trapezitsa StreetSofia 1000Bulgaria
Telephone: +359 (2) 9839781Facsimile: +359 (2) 980 51 08E-mail: [email protected]
Anton Kossev
International Liaison: Anton Kossev [email protected]
Moore Stephens Bulgaria - Audit OODSOFIA
10 Lege Str.Floor 6Sofia 1000Bulgaria
Telephone: +359 (2) 987 53 80Facsimile: +359 (2) 987 53 81E-mail: [email protected]: www.msaudit.com
Stefan NenovIvan Simov
Sonia Doikova
International Liaison: Stefan Nenov [email protected]
International Liaison: Sonia Doikova [email protected]
International Liaison and Tax:
Ivan Simov [email protected]
buRuNDI gMT+2
Moore Stephens IFI SPRLBUJUMBURA
Tim Woodward Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Tim Woodward [email protected] or Paul Stockton [email protected] in London, UK
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43
BC
CANADA gMT-3.5/8
Mowbrey Gil LLPChartered Accountants & Business AdvisorsEDMONTON
2300 CN Tower10004 104 AvenueEdmontonAlberta T5J 0K1Canada
Telephone: +1 (780) 461 3800Facsimile: +1 (780) 462 4536Website: www.mowbreygil.com
Morris B. DraperRichard A. GilBrian E. LutherGregory T. Mowbrey
Gary B. NathanChris JurkschatAndrew DeyGordon Hathorn
International Liaison: Gregory T. Mowbrey [email protected]
International Tax: Richard A. Gil [email protected]
Demers Beaulne LLPMONTREAL
1800, av. McGill College, suite 600MontrealQuebec H3A 3J6Canada
Telephone: +1 514 878 9631Facsimile: +1 514 874 0319E-mail: [email protected]: www.demersbeaulne.com
Robert St-AubinDominique TranPatrick BeaudetNatalie BeaudoinStphane BeaulieuPaul BeauvaisFrancys BrownChantal CoutureGerry De LucaGil DemersMartin FagnanLiliane Fortier
Jean-Luc FrechtteMichel HamelinAndr HbertStphane LachanceDino MasciotraStephan MorinMarie-Claude PthelMarcel RoyAlain St-LaurentFranois TouchetteNicole Vaudreuil
International Liaison: Robert St-Aubin [email protected]
International Liaison (Europe, Asia):
Dominique Tran [email protected]
International Tax: Gerry De Luca [email protected]
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CANADA (CONTINuED) gMT-3.5/8
Dale Matheson Carr-Hilton Labonte LLPPORT COQUITLAM
Suite 700-2755Lougheed HighwayPort CoquitlamBritish ColumbiaV3B 5Y9Canada
Telephone: +1 (604) 941 8266Facsimile: +1 (604) 941 0971Website: www.dmcl.ca
Fraser G. RossBrian A. Shaw
Kevin Isomura
International Liaison: Fraser G. Ross [email protected]
International Tax: Kenneth P. Chong [email protected]
International Tax: Donald L. Furney [email protected]
Dale Matheson Carr-Hilton Labonte LLPSURREY
Suite 200 - 1688 152 StreetSurreyBritish ColombiaV4A 4N2Canada
Telephone: +1 (604) 531 1154Facsimile: +1 (604) 538 2613Website: www.dmcl.ca
Michael K. BraunPeter J. Donaldson
Harjit S. Sandhu
International Liaison: Peter J. Donaldson (White Rock)International Tax: Kenneth P. Chong (White Rock)
[email protected] Tax: Donald L. Furney
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CANADA (CONTINuED) gMT-3.5/8
Segal LLPTORONTO
2005 Sheppard Ave E.Suite 500TorontoOntario M2J 5B4Canada
Telephone: +1 (416) 391 4499Facsimile: +1 (416) 391 3280E-mail: [email protected]: www.segallp.com
Larry CitrulloLeslie NevskyJohn Cleveland-IliffeMichael Barry DarenMichael DennisA. Harold Garfinkle
Eli GembomKaren HardyElliott KosherDan NataleAndrew Shalit
International Liaison: Dan Natale [email protected]
International Liaison: Leslie Nevsky [email protected]
International Tax: Andrew Shalit [email protected]
Dale Matheson Carr-Hilton Labonte LLPVANCOUVER
Suites 1500, 1680 & 17001140 West Pender StreetVancouverBritish ColumbiaV6E 4G1Canada
Telephone: +1 (604) 687 4747Facsimile: +1 (604) 689 2778Website: www.dmcl.ca
Brad AllenRobert J. BurkartKenneth P. ChongAlvin F. DaleDonald L. FurneyDavid J. GoertzMatthew Gosden
Barry S. HartleyReginald J. LaBonteRobert J. MathesonRakesh I. PatelLorraine RinfretBrad A. Robin
International Liaison: Robert J. Burkart [email protected]
International Tax: Kenneth P. Chong [email protected]
International Tax: Donald L. Furney [email protected]
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46
CAyMAN ISLANDS gMT-5
Kinetic Partners Cayman LLPGEORGE TOWN
The Harbour Centre, Ground Floor42 North Church StreetPO Box 10387Grand Cayman KY1-1004Cayman Islands
Telephone: +1 345 936 9900E-mail: [email protected]: www.kp-audit.com
David Walker Deborah Weston
International Liaison: David Walker [email protected]
ChANNEL ISLANDS gMT
See Guernsey and Jersey
ChILE gMT-4
Moore Stephens Auditores Consultores Ltda.SANTIAGO
Monjitas 527Oficina 1101SantiagoP.C. 8320070Chile
Telephone: +56 (2) 224768000Facsimile: +56 (2) 224427714E-mail: [email protected]: www.moorestephens.cl
Vctor Aguayo Henrquez Jorge Astudillo Lopez
International Liaison: Vctor Aguayo Henrquez [email protected]
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ChINA gMT+8
Moore Stephens Da Hua()
BEIJING
Bejing (Head Office)12th Floor, Building 716 Xi Si Huan Zhong RoadHaidian DistrictBeijing 100039The Peoples Republic of China
Telephone: +86 (10) 5835 0001Facsimile: +86 (10) 5835 0006E-mail: [email protected]: www.dahua-cpa.com
Dr. ZHANG Zhuoqi (Miracle) CPA LIANG Chun (Chief Partner)
Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices.
International Liaison: Ms. LI Gaolei [email protected]
International Business Liaison:
ZHOU Long (Joe) [email protected]
International Business Liaison:
Ms. ZHANG Yan [email protected]
International Business Liaison:
Dr. ZHANG Zhuoqi (Miracle) CPA [email protected]
All of the above liaisons speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.
Moore Stephens Da Hua()
SHENZHEN BRANCH
11th Floor, B Block, Union Square,5002 Binhe Road, Futian District,Shenzhen,Guangdong 518033The Peoples Republic of China
Telephone: +86 755 8296 6044Facsimile: +86 755 8290 0965
Moore Stephens Da Hua()
SHANGHAI BRANCH
10th/F, Guang Ming Plaza2 Jin Ling Dong RoadHuang Pu DistrictShanghai 200002The Peoples Republic of China
Telephone: +86 21 6323 8588Facsimile: +86 21 6323 8505
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
CHANGCHUN BRANCH
4th Floor, Tower A,Ji Fa Guang Chang1428 Xi An RoadChangchunJilin, 130061The Peoples Republic of China
Telephone: +86 431 8858 0361Facsimile: +86 431 8858 0361
Moore Stephens Da Hua()
CHANGSHA BRANCH
2307, Phase II, Yun Ding Gong Guan526 Shao Shan Zhong RoadYu Hua DistrictShang ShaHu Nan, 410011Peoples Republic of China
Telephone: +86 731 8229 7769Facsimile: +86 731 8229 7769
Moore Stephens Da Hua()
CHENGDU BRANCH
9-910#Wan Ke V Pai, 10 North 1 Duan2nd Ring RoadChengduSichuangThe Peoples Republic of China
Telephone: +86 28 6859 7295Facsimile: +86 28 6859 7271
Moore Stephens Da Hua()
DALIAN BRANCH
24th/FYou Dian Wan Ke Plaza67 Tong Xing StreetZhong Shan DistrictDalian 116001Peoples Republic of China
Telephone: +86 411 8281 9300Facsimile: +86 411 8281 3033
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
GUANGZHOU BRANCH
A1 7th FloorEverbright Bank Plaza689 Tian He Bei RoadTian He District, GuangzhouGuangdong, 510635,P.R. China
Telephone: +86 20 3873 0381Facsimile: +86 20 3873 0375
Moore Stephens Da Hua()
HAIKOU BRANCH
3101/3102, Xin Da Business Plaza48 Guo Mao AvenueHaikouHainan, 570125The Peoples Republic of China
Telephone: +86 898 6858 5356Facsimile: +86 898 6858 5356
Moore Stephens Da Hua()
HANGZHOU BRANCH
5th/F, Zhejiang Di Kuang Science Building508 Ti Yu Chang RoadHangzhouZhejiang, 310007The Peoples Republic of China
Telephone: +86 571 8521 5005Facsimile: +86 571 8521 5010
Moore Stephens Da Hua()
HEFEI BRANCH
B5 Floor, Tower Jin, Tuo Ji City Plaza691 Chang Jiang Xi RoadHefeiAnhui, 230088The Peoples Republic of China
Telephone: +86 551 6283 6500Facsimile: +86 551 6283 6400
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
HOHEHOT BRANCH
4th Floor, Kuai Ji Shi Building41 Da Xue Xi RoadHohhotInner Mongolia, 010020The Peoples Republic of China
Telephone: +86 471 629 0378Facsimile: +86 471 629 7240
Moore Stephens Da Hua()
JINAN BRANCH
401, Tower C, Fa Zhan Plaza3218 Er Huan Dong RoadJinanShandong, 250100The Peoples Republic of China
Telephone: +86 531 6995 4736Facsimile: +86 531 6995 4738
Moore Stephens Da Hua()
KUNMING BRANCH
201, Flat 1, Tower BGuang Hua GardenXing Yuan RoadKunmingYunnan, 650118The Peoples Republic of China
Telephone: +86 871 6395 5266Facsimile: +86 871 6823 6561
Moore Stephens Da Hua()
NANCHANG BRANCH
5th/F, Feng Yuan Hui Zhan Center188 Huo Ju StreetGao Xin Kai Fa DistrictNanchangJiangxi, 330096The Peoples Republic of China
Telephone: +86 791 8857 5791Facsimile: +86 791 8857 5792
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
NANJING BRANCH
6th/F, Ti Yu Plaza42 Long Pan Zhong Road Gong Yuan RoadBai Xia DistrictNanjingJiangsu, 210001The Peoples Republic of China
Telephone: +86 25 5807 4891Facsimile: +86 25 5807 4891
Moore Stephens Da Hua()
QINGDAO BRANCH
603, Tian Hong Plaza169 Hong Kong Zhong RoadShi Nan DistrictQingdaoShandong, 266071The Peoples Republic of China
Telephone: +86 532 8592 1367Facsimile: +86 532 8592 1376
Moore Stephens Da Hua()
SHENYANG BRANCH
7th/F, Chan Quan Jiao Yi Plaza328 Feng Tian StreetShen He DistrictShenyangLiaoning, 110013The Peoples Republic of China
Telephone: +86 24 2256 6123Facsimile: +86 24 3109 1505
Moore Stephens Da Hua()
SUZHOU BRANCH
1006, Xing Hai Plaza198 Xing Hai StreetSuzhou Industrial ParkSuzhouJiangsu, 215021The Peoples Republic of China
Telephone: +86 512 6515 1955Facsimile: +86 512 6533 4428
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
TAIYUAN BRANCH
6th/F, Gao Xin Dong Li Gang226 Chang Zhi RoadGao Xin DistrictTaiyuanShanxi, 030006The Peoples Republic of China
Telephone: +86 351 833 0655Facsimile: +86 351 833 0658
Moore Stephens Da Hua()
WUHAN BRANCH
16th/F, Zong He Building, Wuhan First Business Sch106 Jiang Han Bei RoadJiang An DistrictWuhanHubei, 430022The Peoples Republic of China
Telephone: +86 27 8573 6376Facsimile: +86 27 8573 6380
Moore Stephens Da Hua()
XIAN BRANCH
13th Floor, Tang Yan International Center3 Tang Yan RoadGao Xin DistrictXianShanxi, 710075The Peoples Republic of China
Telephone: +86 29 8834 7996Facsimile: +86 29 8834 7908
Moore Stephens Da Hua()
ZHENGZHOU BRANCH
16th/F, Tower B, Qi Hang Plaza1 Gang Wan Road, Hang Hai Dong RoadCheng Guan DistrictZhenzhouHenan, 450009The Peoples Republic of China
Telephone: +86 371 6022 8172Facsimile: +86 371 6022 8170
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53
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ChINA (CONTINuED) gMT+8
Moore Stephens Da Hua()
ZHUHAI BRANCH
16 Xiang Zhou Kang Ning RoadZhuhaiGuangdong 519000The Peoples Republic of China
Telephone: +86 756 213 7282Facsimile: +86 756 221 7643
Beijing Xinghua Certified Public AccountantsBEIJING
22nd FloorNorth Ring Centre18 Yu Min Road, Xicheng DistrictBeijing 100029The Peoples Republic of China
Telephone: +86 (10) 8225 0666Facsimile: +86 (10) 8225 0851E-mail: [email protected]: www.xhcpas.com
WANG Quan ZhouMs. HU YiCHEN ShenghuaTAN HongxuWU Yixin
SUN JianHAN JingliWANG WeiLIAO JianboZOU Zhiwen
Beijing Xinghua has a further 38 partners working across its Beijing Head Office and 14 Branch offices.
International Liaison: CHEN Shenghua [email protected]
International Tax: LIAO Jianbo [email protected]
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.
Branch offices:
1. Changsha2. Chengdu3. Guangzhou 4. Guiyang 5. Harbin6. Hefei 7. Jilin8. Jinan9. Shanghai Municipality10. Shenzhen11. Shijiazhuang 12. Wuhan 13. Xiamen14. Xian
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ChINA (CONTINuED) gMT+8
Lixin Zhonglian Certified Public AccountantsTIANJIN
10F Block C333 Bin Shui West RoadWanhao BuildingNankai District, Tianjin 300384The Peoples Republic of China
Telephone: +86 (22) 2373 3333Facsimile: +86 (22) 2371 8888E-mail: [email protected]
LI JincaiGONG Bo
Ms. ZHANG Hong
Tianjin Lixin Zhonglian has a further 12 partners working across its Tianjin Head Office and 6 Branch offices.
International Liaison and Tax:
Ms. SONG Huimin [email protected]
Ms LI Gaolei, Moore Stephens Da Hua, China Desk Liaison, is the only point of contact for all enquiries.
Branch offices:
1. Fuzhou2. Hefei3. Nanjing4. Qingdao5. Shijiazhuang 6. Taiyuan
Moore Stephens Global Link LtdNon Accounting BusinessSHANGHAI
A 1704 City Center of Shanghai200051No. 100 Zun Yi RoadChang Ning DistrictShanghaiThe Peoples Republic of China
Telephone: +86 (21) 6237 2690/2691/2880Facsimile: +86 (21) 6237 0272E-mail: [email protected]: www.msgl.net
Enrique Bechis
International Liaison: Enrique Bechis [email protected]
Non Accounting Business - assisting foreign companies in their business development in P.R. China: partner seeking, suppliers development, distribution chains, quality control, Export-Import solutions.
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COLOMbIA gMT-5
Moore Stephens Scai S.A.BOGOTA
Carrera 9 No. 80-15 Office 1003BogotColombia
Telephone: +57 (1) 489 7160 / (1) 255 7527Facsimile: +57 (1) 489 7160 Ext 107E-mail: [email protected]: http://colombia.moorestephens.com
Edgard PrezJuan G. BernalYvonne Reyna
Carlos AcostaNayivi LozanoLuis Enrique Olaya
International Liaison: Edgard Prez [email protected]
International Tax: Juan G. Bernal [email protected]
Moore Stephens Scai S.A.MEDELLIN
Calle 29 # 41-105 of 501MedellinColombia
Telephone: +57 (4) 5204851E-mail: [email protected]: http://colombia.moorestephens.com
CONgO (DRC) gMT+1
Moore Stephens IFI SARLKINSHASA
Tim Woodward Paul Stockton
Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Paul Stockton [email protected] or Tim Woodward [email protected] in London, UK
COOk ISLANDS gMT-10
Services available through Moore Stephens Hong Kong
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56
COSTA RICA gMT-6
Servicios Profesionales MS Costa Rica S.A.SAN JOS
Ofiplaza del Este, Torre BSegundo Piso, Oficina 8Barrio EscalanteSan JosCosta Rica
Telephone: +506 2253-5097Facsimile: +506 2224-1332E-mail: [email protected]: www.moorestephenscr.com
Francisco OvaresArlette Urrea Vargas
Ruth Zrate ValverdeJos Becerra Muoz
International Liaison and Tax:
Francisco Ovares [email protected]
CROATIA gMT+1
Moore Stephens Revidens CroatiaVARADIN
87 Zagrebaka42000 VaradinCroatia
Telephone: +385 (42) 240 004/240 005Facsimile: +385 (42) 240 006E-mail: [email protected]: http://revidens.moorestephens.com/Home.
aspx
Boris KlariZlatko Hrenjak
Bruno BevirZinka Novak
International Liaison and Tax:
Zlatko Hrenjak [email protected]
Moore Stephens Audit ZagrebZAGREB
Batijanova 52AZagrebCroatia
Telephone: +385 (1) 36 67 994Facsimile: +385 (1) 36 67 997E-mail: [email protected]: http://zagreb.moorestephens.com/en/
Home.aspx
Zdenko Balen
International Liaison and Tax:
Zdenko Balen [email protected]
International Liaison and Tax:
Darko Kari [email protected]
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CypRuS gMT+2
Moore StephensNICOSIA
Iris Tower6th FloorCorner of Arch. Makarios IIIAvenue & 2, Agapinoros Street1076 NicosiaCyprus
Mailing AddressP.O. Box 24656
1302 NicosiaCyprus
Telephone: +357 (22) 717777Facsimile: +357 (22) 717766E-mail: [email protected]: www.mscyprus.com
George StylianouConstantinos Schizas
Brigid ChrysostomouYiannis Soteriou
International Liaison: George Stylianou [email protected]
Moore Stephens (Limassol) LimitedLIMASSOL
Ariel Corner1st FloorOffice 102196 Makarios Avenue3030 LimassolCyprus
Mailing AddressP.O. Box 575283316 Limassol
Cyprus
Telephone: +357 (25) 820280Facsimile: +357 (25) 344237E-mail: [email protected]: www.moorestephens.com.cy
Christos Christodoulou Christos Tsissios
International Liaison: Christos Christodoulou [email protected]
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CzECh REpubLIC gMT+1
Moore Stephens, s.r.o.DOMALICE
Prokopa Velikho 57234401 DomaliceCzech Republic
Telephone: +420 379 733 511Facsimile: +420 379 733 512E-mail: [email protected]: www.moorestephens.cz
Miroslav JandekaJi JandekaMichal DasaJitka Fanturov
Vra JankovcovJi LiberdaRobert Jurka
International Liaison: Miroslav Jandeka [email protected]
International Tax: Michal Dasa [email protected]
Moore Stephens, s.r.o.PILSEN
Na acht 391330 21 LnCzech Republic
Telephone: +420 377 360 111Facsimile: +420 377 360 112E-mail: [email protected]: www.moorestephens.cz
Miroslav JandekaJi JandekaMichal DasaJitka Fanturov
Vra JankovcovJi LiberdaRobert Jurka
International Liaison: Miroslav Jandeka [email protected]
International Tax: Michal Dasa [email protected]
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CD
CzECh REpubLIC (CONTINuED) gMT+1
Moore Stephens, s.r.o.PRAGUE
Bucharova 1314/8158 00 Prague 13Czech Republic
Telephone: +420 255 708 311Facsimile: +420 255 708 312E-mail: [email protected]: www.moorestephens.cz
Miroslav JandekaJi JandekaMichal DasaJitka Fanturov
Vra JankovcovJi LiberdaRobert Jurka
International Liaison: Ji Liberda [email protected]
International Tax: Robert Jurka [email protected]
DENMARk gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab(Administration Office)COPENHAGEN
Lers Parkall 112DK-2100 Copenhagen Denmark
Telephone: +45 39 29 08 00Facsimile: +45 39 29 30 88E-mail: [email protected]: www.moorestephens.dk
Henrik Paaske
International Liaison: Henrik Paaske [email protected]
International Tax: Ebbe Melchior [email protected]
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60
DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/Buus JensenStatsautoriserede revisorerCOPENHAGEN
Lers Parkall 112DK-2100 Copenhagen Denmark
Telephone: +45 39 29 08 00Facsimile: +45 39 29 30 88E-mail: [email protected]: www.moorestephens.dk
Henrik PaaskeSren TholleArne SrensenLotte Nrskov
Christoffer JensenMichael MarkussenUlrik Nrskov
International Liaison: Henrik Paaske [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabTHISTED
Thyparken 10DK-7700 ThistedDenmark
Telephone: +45 97 91 11 11Facsimile: +45 97 91 05 71E-mail: [email protected]: www.moorestephens.dk
Niels BrandtStig Enevoldsen
Tom Hedegaard-KristensenTage Gamborg Holm
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabCOPENHAGEN
Ved Vesterport 6, 5.DK-1612 Copenhagen VDenmark
Telephone: +45 93 33 22 33Facsimile: +45 93 33 22 23E-mail: [email protected]: www.brandtrevision.dk
Per Jens LfgrenUffe Nikolajsen
Sren Christensen
International Liaison: Uffe Nikolajsen [email protected]
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabHANSTHOLM
Bytorvet 34DK-7730 HanstholmDenmark
Telephone: +45 97 96 10 55Facsimile: +45 97 96 25 43E-mail: [email protected]: www.moorestephens.dk
Jens Kristian YdeTage Gamborg Holm
Lennart Mouritzen
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabHURUP
Mllevnget 17DK-7760 HurupDenmark
Telephone: +45 97 95 18 22Facsimile: +45 97 95 26 80E-mail: [email protected]: www.moorestephens.dk
Jens Kristian Yde Jan stergaard
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabNYKBING MORS
Limfjordsvej 42DK-7900 Nykbing MorsDenmark
Telephone: +45 97 72 32 44E-mail: [email protected]: www.moorestephens.dk
Sren Yde Flemming Hansen
International Liaison: Uffe Nikolajsen [email protected]
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabFJERRITSLEV
Borups All 3DK-9690 FjerritslevDenmark
Telephone: +45 96 50 02 00Facsimile: +45 96 50 02 09E-mail: [email protected]: www.moorestephens.dk
Sren Beer Mller Dan Hinnerup
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabSKIVE
Frugtparken 3DK-7800 SkiveDenmark
Telephone: +45 96 83 33 33Facsimile: +45 96 83 33 30E-mail: [email protected]: www.moorestephens.dk
Johnny stergaard Per Bonnevie
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabAARHUS
Sren Frichs Vej 36 LDK-8230 AabyhoejDenmark
Telephone: +45 87 40 60 00Facsimile: +45 87 40 60 01E-mail: [email protected]: www.moorestephens.dk
Tina Lene PedersenErik DahlPreben Dunker
Henrik RummenhoffMartin EdvardsenStefan Christiansen
International Liaison: Uffe Nikolajsen [email protected]
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DENMARk (CONTINuED) gMT+1
Moore Stephens DanmarkStatsautoriseret RevisionsaktieselskabBRANDTStatsautoriseret RevisionspartnerselskabKOLDING
Birkemose All 27, st.DK-6000 KoldingDenmark
Telephone: +45 76 34 40 00Facsimile: +45 76 34 40 01E-mail: [email protected]: www.moorestephens.dk
Jan KnudsenMalene Mogensen
Konrad Jensen-Dahi
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DanmarkStatsautoriseret RevisionsaktieselskabBRANDTStatsautoriseret RevisionspartnerselskabFREDERICIA
Ryes PladsPrinsessegade 60DK-7000 FredericiaDenmark
Telephone: +45 76 34 40 05Facsimile: +45 75 93 22 63E-mail: [email protected]: http://www.moorestephens.dk
Carsten Pedersen Sren Fricke
International Liaison: Uffe Nikolajsen [email protected]
Moore Stephens DenmarkStatsautoriseret Revisionsaktieselskab/BRANDTStatsautoriseret RevisionspartnerselskabESBJERG
Skolegade 85, 2DK-6700 EsbjergDenmark
Telephone: +45 75 45 60 00Facsimile: +45 75 12 70 25E-mail: [email protected]: www.moorestephens.dk
Jan Carson Feldberg Torben Nielsen
International Liaison: Uffe Nikolajsen [email protected]
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DOMINICAN REpubLIC gMT-4
Moore Stephens ULA, SRLSANTO DOMINGO
Av. Pedro Henrquez UreaNo. 150Torre Diandy XIX, piso 3La EsperillaSanto DomingoDominican Republic
Telephone: +1 809 566-6767Facsimile: +1 809 683-6767E-mail: [email protected]: www.moorestephensula.do
Pedro UrrutiaJoseina LirianoMaira Liriano
Lazaro AriasDomingo Valerio
International Liaison: Joseina Urrutia [email protected]
International Liaison and Tax:
Pedro Urrutia [email protected]
ECuADOR gMT-5
Moore Stephens Profile ConsultoresQUITO
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Mailing AddressP.O. Box 17 07 9329
QuitoEcuador
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Mauricio Durango Prez Jorge David Uribe R.
International Liaison: Mauricio Durango Prez [email protected]
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Moore Stephens Profile ConsultoresGUAYAQUIL
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Telephone: +593 (4) 2683789Facsimile: +593 (4) 2683873E-mail: [email protected]: www.moorestephens-ec.com
Rafael Moncayo
International Liaison: Rafael Moncayo [email protected]
Moore Stephens & Asociados CIA. LTDA.GUAYAQUIL
Av. Francisco de Orellana y Miguel H. AlcivarCentro Empresarial las CmarasTorre de Oficinas, 4to piso Oficina 401Cdigo Postal EC090512GuayaquilEcuador
Telephone: +593 (4) 2683789Facsimile: +593 (4) 2683873E-mail: [email protected]: www.moorestephens-ec.com
Vladimir Niama
International Liaison: Vladimir Niama [email protected]
Moore Stephens & Asociados CIA. LTDA.QUITO
Av. Amazonas N21-147 y RoblesEdifico Ro AmazonasOficina 802Cdigo Postal EC170517QuitoEcuador
Mailing AddressP.O. Box 17-07-9329
QuitoEcuador
Telephone: +593 (2) 2506 866Facsimile: +593 (2) 2554 656E-mail: [email protected]: www.moorestephens-ec.com
Fernando Castellanos
International Liaison: Fernando Castellanos [email protected]
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EgypT gMT+2
Moore Stephens EgyptHead OfficeCAIRO
5 Al Ahram St.,HeliopolisCairo 11757Egypt
Telephone: +20 (2) 2290 0751 - 2291 6344Facsimile: +20 (2) 2415 1303E-mail: [email protected]: http://egypt.moorestephens.com/
Sherin NoureldinMohamed Khaled Salah Abdelsalam
Mohsen Hegab
International Liaison: Sherin Noureldin [email protected]
Moore Stephens EgyptDown Town OfficeCAIRO
8(A) Ali El Kassar Street (Al-Ganeina)Opera SquareCairo 111111Egypt
Telephone: +20 (2) 2589 5547 - 2589 7579Facsimile: +20 (2) 2589 7578E-mail: [email protected]: http://egypt.moorestephens.com
Ali M. Hozaien
International Liaison: Sherin Noureldin [email protected]
Moore Stephens EgyptALEXANDRIA
196 Port Said Street - SportingAlexandria 21321Egypt
Telephone: +20 (3) 593 1816Facsimile: +20 (3) 592 1240E-mail: [email protected]: http://egypt.moorestephens.com
Hassan M. Zohdi
International Liaison: Sherin Noureldin [email protected]
ESTONIA gMT+1
Please see the correspondent firm listing
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EF
fINLAND gMT+2
Moore Stephens Rewinet OY ABTAMPERE
Hmeenkatu 26 A 301FI-33200 TampereFinland
Telephone: +358 (3) 222 4433Facsimile: +358 (3) 214 9000E-mail: [email protected]: www.rewinet.fi
Jari PaloniemiJukka Lahdenpaa
Viekko Terho
International Liaison: Jari Paloniemi [email protected]
Moore Stephens Rewinet OY ABHELSINKI
Horsmakuja 1001 300 VantaaFinland
Telephone: +358 40 532 2054Facsimile: +358 (9) 2410 772E-mail: [email protected]: www.rewinet.fi
International Liaison: Jari Paloniemi [email protected]
Moore Stephens Rewinet OY ABHMEENLINNA
Vankanlhde 713100 HmeenlinnaFinland
Telephone: +358 40 736 7024Facsimile: +358 3 633 7350E-mail: [email protected]: www.rewinet.fi
Jari Mttnen
International Liaison: Jari Paloniemi [email protected]
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fORMER yugOSLAv REpubLIC Of MACEDONIA gMT+1
Moore Stephens Ltd - SkopjeSKOPJE
M.H.Jasmin No. 201000 SkopjeMacedonia, Former Yugoslav Rep.
Telephone: +389 (2) 3 214 706Facsimile: +389 (2) 3 214 707E-mail: [email protected]: www.moorestephens.mk
Antonio VeljanovGoce Hristov
Marko Vasilev
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fRANCE gMT+1
CoffraPARIS
155, Boulevard HaussmannF-75008 ParisFrance
Telephone: +33 1 43 59 33 88Facsimile: +33 1 45 63 93 59E-mail: [email protected] / [email protected]: http://moorestephens.fr/
Christoph SchlotthauerSylvie Patat
Kurt Schlotthauer
International Liaison and T