moore stevens international directory

International DirectoryMarch 2014

Moore Stephens International Limited

Contact Names:

ChairmanRichard Moore

[email protected]

Chief Operating OfficerMichael Hathorn

[email protected]

Director of SalesCharlie Newby

[email protected]

International Liaison ManagerSarah Skeels-Smith

[email protected]

Senior International AdministratorHeather Deacon

[email protected]

Marketing ManagerVictoria Littler

[email protected]

Marketing ExecutiveJanice Sarchet

[email protected]

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

[email protected]

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

1CONTENTS

Introduction 2Committees 5Regional Executive Offices 7Index 11International Direct Dialling Codes 17World Time Zones 182013/2014 Calendar 19Member 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 2014)

Moore Stephens International Limited 2014

This directory lists the firms and companies that are members of Moore Stephens International Limited, correspondent firms and, in the case of North America, all listed firms are members of Moore Stephens North America, which is itself a member of Moore Stephens International Limited. All the firms and companies listed are independent entities, owned and managed in each location. Neither their membership of Moore Stephens International Limited nor their inclusion in this directory should be construed as constituting or implying any partnership between them.

Africa 7 18 22 688 26.2

Asia Pacific region 13 17 42 2,292 70.8

Australasia region 2 18 29 1,065 153.0

China region 1 3 47 5,909 276.7

Europe region 43 159 321 8,140 980.0

Latin America region 17 27 33 1,382 41.8

Middle East region 14 15 27 626 22.6

North America region* 8 50 146 6,979 1,111.0

105 307 667 27,081 2,682.1

WORLDWIDE STATISTICS

Members andcorrespondents Countries Firms Offices

Principals and staff

Fee income

US$m

*Includes Bermuda and The Caribbean

2INTRODuCTION

The Membership of Moore Stephens International LimitedMSIL at the time of going to press March 2014 comprises 307 leading independent accounting andconsulting firms with a total of 667 offices across 105countries. 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 100 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 2014 sont constitus de307 cabinets comptables et conseils indpendants reprenantun total de 667 bureaux situs dans 105 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 100 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 2014, umfasstdas Netzwerk Moore Stephens International Limited MSIL307 fhrende unabhngige Wirtschaftsprfungs- undberatungsfirmen mit insgesamt 667 Bros in 105 Lndern.Detaillierte Informationen der aktuellen Mitgliedsfirmensind auf der Moore Stephens International Internet-Seitewww.moorestephens.com unter Locations erhltlich.

Whrend der 100 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.

3En el momento de publicacin de este directorio Marzo de2014 , la afiliacin a Moore Stephens International LimitedMSIL contaba con 307 firmas punteras independientes deauditores y consultores con un total de 667 oficinas en 105pases. 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 100 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 2014 riunisce pi di 307 tra societ di revisione, consulenza e studiprofessionali, totalmente indipendenti tra loro, per un totaledi 667 uffici in 105 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 100 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 2014, asociedade Moore Stephens International Limited (MSIL)integra 307 empresas independentes de auditoria econsultoria com um total de 667 escritrios situados em 105pases 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 100 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.

4INTRODuCTION

2014 () 307 667 105 . www.moorestephens.com Locations.

- 100 , . , . - .

(MSIL) - 2014 - 105 307 667 . MSIL www.moorestephens.com Locations .

100 , . . .

307 , 2014 667

105

www.moorestephens.com .

, 100

5COMMITTEES

International Policy Committee

Richard Moore ChairmanAndy J. Armanino - North AmericaAristides Batista - Latin AmericaMarco S. Carlei - AustralasiaLouis Grassi - North AmericaHerjanto Lutanto - Asia PacificProf. Dr. Jens Poll WP/StB/RA - Europe

International Technical Committee

Michael Hathorn - London - Europe ChairmanIdris Atcha - Kuwait City - Middle EastJulio David Cruz - Panama City - Latin AmericaSteve Grice - Enterprise - North AmericaKevin W. Neville - Melbourne - AustralasiaHelen H. L. Tang - Hong Kong - Asia PacificCharles Reid - Durban - South AfricaDavid Chopping - London - Europe Secretary

Moore Stephens Asia Pacific LimitedExecutive Committee

Herjanto Lutanto - Jakarta ChairmanHelen H. L. Tang - Hong Kong Vice ChairmanNobuyuki Ishiwata - TokyoMichael Kao - TaipeiNeo Keng Jin - SingaporeChaovana Viwatpanachati - BangkokLeon Hou - Shanghai Executive Assistant

Moore Stephens AustralasiaExecutive Committee

Marco S. Carlei - Melbourne ChairmanJim Gouskos - AdelaideEric Hummer - CanberraAlan Mitrovich - Gold CoastNeil Pace - PerthKen Pickard - QueenslandRobert Southwell - Sydney

Moore Stephens ChinaExecutive Committee

LIANG Chun - Beijing ChairmanZHOU Long (Joe) - BeijingMs. LI Gaolei - BeijingWANG Quan Zhou - BeijingLI Jincai - Tianjin

6COMMITTEES (CONTINuED)

Moore Stephens Europe LimitedExecutive Committee

Prof. Dr. Jens Poll WP/StB/RA - Berlin ChairmanGiuseppe A. Barranco - MilanHolger Buch - AlmereIga Kwany - WarsawBurak Onur - IstanbulChristoph Schlotthauer - ParisDr. Manfred Schwarz - ViennaPaul Stockton - LondonJan Poul Crilles Tnnesen - CopenhagenFrans Verschelden - BrusselsChristopher Rawden - Brussels Executive Director

Moore Stephens Latin America Inc.Executive Committee

Aristides Batista - Panama City ChairmanMauricio Durango Prez - Quito Secretary Hlio Eiji Yamasaki - JoinvilleValeria 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 ChairmanAndy J. Armanino - San Ramon, CAThomas F. Bonadio - Rochester, NYNick Decosimo - Chattanooga, TNMark Fagan - New York, NYGreg Hutchins - Los Angeles, CAThomas P. Rosenbach - Grand Rapids, MISteven Sacks CPA - Saddle Brook, NJ Executive Director

Moore Stephens South Africa (Pty) Ltd.

Charles Reid - Durban ChairmanAndrew Bennie - PretoriaBrett Berriman - PietermaritzburgGeorge Friend - Port ElizabethJo Viviers - HumansdorpJohan Pretorius - East LondonJohan Vermeulen - Cape TownLeonard Roberts - Benoni, East RandPieter-Louw van der Ahee - Stellenbosch

7REgIONAL 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] Sarchet Marketing Executive [email protected]

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 Assistant [email protected]

8REgIONAL ExECuTIvE OffICES (CONTINuED)

Moore Stephens AustralasiaMELBOURNE

Level 10530 Collins StreetMelbourneVictoria 3000Australia

Telephone: +61 (0) 3 8635 1800Facsimile: +61 (0) 3 8102 3400E-mail: [email protected]: www.moorestephens.com.au

Marco S. Carlei Australia Managing Director [email protected] Rickerby New Zealand Managing Director [email protected] Antonius Moore Stephens Australia Chief Operating Officer [email protected] Ardern National Technical Accounting Manager [email protected]

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]

Ms LI Gaolei, China Desk Liaison, is the only point of contact in China for MSIL member firms with enquiries into China.

9REgIONAL ExECuTIvE OffICES (CONTINuED)

Moore Stephens Europe LimitedBRUSSELS

Avenue Louise 209A1050 BrusselsBelgium

Telephone: +32 (0) 2 627.18.32Facsimile: +32 (0) 2 644.67.89E-mail: [email protected]

Prof. Dr. Jens Poll WP/StB/RA Chairman [email protected] Rawden Executive Director [email protected] Denooze Office Manager [email protected] Kronbergs European Tax Coordinator [email protected] Spaul European Technical Director [email protected]

Gill Spaul - Telephone: +44 (0)20 7651 1859

Moore Stephens Latin America LimitedPANAMA CITY

Torre Humboldt8th FloorCalle 53, MarbellaPanama CityPanama

Telephone: +54 366 4600Facsimile: +54 366 4683E-mail: [email protected]: http://msla.moorestephens.com

Aristides Batista 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]

10

REgIONAL ExECuTIvE OffICES (CONTINuED)

Moore Stephens North America, IncSADDLE BROOK

250 Pehle AvenuePark 80 West, Plaza 2Suite 200Saddle BrookNJ 07663U.S.A.

Telephone: +1 (201) 291 2660Facsimile: +1 (201) 368 1944E-mail: [email protected]: www.msnainc.org

Louis Grassi Chairman [email protected] Sacks CPA Executive Director [email protected] DeFelice Sr Manager - Communications & Program Dev [email protected]

11

INDEx Of CITIES

ALbANIA

Tirana 21

ALgERIA

Algiers 21

ANDORRA

Andorra 21

ARgENTINA

Buenos Aires 22

AuSTRALIA

Adelaide 23Adelaide - Camden Park 219Brisbane 23Burdekin 24Cairns 24Canberra 24Gold Coast 25Innisfail 25Melbourne 22/26Perth 26Sydney 27Toowoomba 27Townsville 28

AuSTRIA

Amstetten 33Graz 30Innsbruck 31Klagenfurt 31Linz 31/32Ried Im Innkreis 34Salzburg 32/33Steyr 34Vienna 28/29/30Wels 34

AzERbAIjAN

Baku 35

bAhAMAS

Nassau 35

bANgLADESh

Dhaka 36

bELgIuM

Antwerp 36Brussels 37Charleroi 37Gent 38Lige 38

bELIzE

Belize City 39

bERMuDA

Hamilton 39/40

bOLIvIA

La Paz 41Santa Cruz De La Sierra 40

bOTSWANA

Botswana 41Gaborone 219

bRAzIL

Belo Horizonte 42Campinas 42Curitiba 42Florianpolis 43Fortaleza 43Joinville 43Porto Alegre 44Ribeiro Preto 44Rio De Janeiro 44So Paulo 41/45

bRITISh vIRgIN ISLANDS

Tortola 45

buLgARIA

Sofia 46

buRuNDI

Bujumbura 46

CANADA

Edmonton 48Port Coquitlam 47Vancouver 47White Rock 48

CAyMAN ISLANDS

Grand Cayman 49

ChANNEL ISLANDS

Channel Islands 49

ChILE

Santiago 49

ChINA

Beijing 50/53Shanghai 220Tianjin 54

COLOMbIA

Bogota 54/55

CONgO (DRC)

Kinshasa 55

COOk ISLANDS

Cook Islands 55

COSTA RICA

San Jos 55

12

INDEx Of CITIES (CONTINuED)

CROATIA

Varadin 56Zagreb 56

CypRuS

Limassol 57Nicosia 56

CzECh REpubLIC

Domalice 57Pilsen 58Prague 58

DENMARk

Aarhus 60/63Copenhagen 59/60Esbjerg 64Farum 60Fjerritslev 62Fredericia 63Hanstholm 61Hurup 61Kolding 63Nykbing Mors 62Skive 62Thisted 61

DOMINICAN REpubLIC

Santo Domingo 64

ECuADOR

Guayaquil 65Quito 65

EgypT

Alexandria 66Cairo 66

ESTONIA

Estonia 66Prnu 220

fINLAND

Helsinki 67Hmeenlinna 67Tampere 67

fORMER yugOSLAv REpubLIC Of MACEDONIA

Skopje 68

fRANCE

Cambrai 68Paris 68Villeneuve-dascq / Lille 69

gERMANy

Ahrensburg 70Berlin 69/71Bielefeld 71Dortmund 72Duisburg 72Dsseldorf 73

Frankfurt Am Main 73Goslar 74Hamburg 74Hannover 75Iserlohn 75Karlsruhe 75Kassel 76Koblenz 76Mannheim 77Munich 77Nrnberg 78Osnabrck 78Ulm 79Wuppertal 79

gIbRALTAR

Gibraltar 80

gREECE

Piraeus 80/81

guATEMALA

Guatemala City 81

guERNSEy

Guernsey 81

hONDuRAS

San Pedro Sula 82Tegucigalpa 82

hONg kONg

Hong Kong 83Shanghai 84

huNgARy

Budapest 84/85Komrom 85

ICELAND

Iceland 85

INDIA

Aurangabad 86Bangalore 86Chennai 87Hyderabad 87Kannur 88Kochi 88Kolkata 89Kolkata - City 89Kozhikode 89Mumbai 90/91Mumbai - City 90New Delhi 91Thiruvananthapuram 92Thrissur 92Tirunelveli 92Visakhapatnam 92

INDONESIA

Jakarta 93

13


IRAq

Erbil 93

IRELAND

Cork 94Dublin 94Limerick 94

ISLE Of MAN

Isle Of Man 95/96/97

ISRAEL

Tel Aviv 97

ITALy

Alba 221Ancona 221Bolzano 101Catania 221Firenze 221Genoa 222Messina 99Milan 98/100/220Modena 222Naples 222Padova 98Reggio Emilia 99Rome 99/101/222Torino 223Treviso 223Verona 223

jApAN

Tokyo 102

jERSEy

Jersey 102/103

jORDAN

Amman 104

kAzAkhSTAN

Almaty 104

kOREA

Seoul 105

kuWAIT

Kuwait City 105

LATvIA

Riga 106

LEbANON

Beirut 106

LIEChTENSTEIN

Liechtenstein 106/223

LIThuANIA

Vilnius 106

LuxEMbOuRg

Luxembourg 107

MACEDONIA, fyRO

Macedonia, Fyro 107

MALAySIA

Johor Bahru 108Kuala Lumpur 108Kuching 108Labuan 109

MALTA

Marsa 109

MAuRITIuS

Port Louis 109

MExICO

Aguascalientes 116Ciudad Victoria 110Colima 111Guadalajara 111Hermosillo 111Len 112Mexico City 110/113/114Monterrey 114Mrida 112Piedras Negras 115Puebla 115Quertaro 115Reynosa 110Saltillo 114San Luis Potos 116

MONACO

Monte Carlo 116

MOROCCO

Casablanca 117Tangier 117

NEThERLANDS

Almere - Amsterdam Area 121Amersfoort / Hoevelaken - Central Area 122Amsterdam 122Amsterdam - Airport 117Amsterdam - City 118Baarn 123Breda - South West Area 120Bussum - Amsterdam Area 122Eindhoven 119Goes - Port Of Vlissingen Area 121Meppel - Northern Area 122Mijdrecht - Amsterdam Area 118Rosmalen / Den Bosch 119Rotterdam 120/121Tilburg 119

NEThERLANDS ANTILLES

Curaao 123

14


NEW zEALAND

Auckland 124Christchurch 124Dunedin 125Hastings 125Hawkes Bay 125Masterton 126Wanganui 126Wellington 126/127

NICARAguA

Managua 127

NIgERIA

Lagos 224Nigeria 127

NORWAy

Oslo 127/128

OMAN

Muscat 129

pAkISTAN

Islamabad 130Karachi 129Lahore 130

pANAMA

Panama City 130

pApuA NEW guINEA

Port Moresby 131

pARAguAy

Asuncion 131

pERu

Lima 131

phILIppINES

Makati City 132

pOLAND

Gdask 132Pozna 133Warsaw 132/133

pORTugAL

Funchal 134Lisbon 133Oporto 134

qATAR

Doha 134/135

ROMANIA

Bucharest 135

RuSSIAN fEDERATION

Moscow 136/224

Novosibirsk 136Sakhalin 137St. Petersburg 137Vladivostok 137

SAuDI ARAbIA

Al-khobar 139Jeddah 138Riyadh 138

SERbIA

Belgrade 139

SEyChELLES

Victoria 140

SINgApORE

Singapore 140

SLOvAkIA

Bansk Bystrica 141Bratislava 141

SOuTh AfRICA

Cape Town 141/142Durban 143East London 143East Rand 144George 144Humansdorp 145Jeffreys Bay 145Johannesburg 145Lichtenburg 146Pietermaritzburg 146Port Elizabeth 146Pretoria 147Stellenbosch 147

SOuTh kOREA

South Korea 147

SpAIN

Barcelona 148Bilbao 149Cordoba 151Granada 152Logroo 149Madrid 148/150Marbella 150Oviedo 150Palma De Mallorca 151Sevilla 151/152Valencia 151Valladolid 152Vitoria 149Zaragoza 152

SRI LANkA

Colombo 225Sri Lanka 152

SWEDEN

Gothenburg 153Linkping 153

15


Malm 154Stockholm 154

SWITzERLAND

Aarau 155Geneva 154/155/156Lausanne 156Lucerne 157Lugano 157Neuchtel 158Nyon 158St Gallen 159Zug 159Zurich 159

TAIWAN (ROC)

Kaohsiung 160Taichung 160Taipei 160

ThAILAND

Bangkok 161

TuNISIA

Tunis 161

TuRkEy

Ankara 162Istanbul 162Ordu 162

ukRAINE

Kiev 163Odessa 163

uNITED ARAb EMIRATES

Abu Dhabi 164Dubai 163Jebel Ali 164Sharjah 164

uNITED kINgDOM

Bath 167/168Belfast 168Birmingham 168Bristol 168Chatham 169Chichester 169Coleraine 169Corby 170Derry ~ Londonderry 170Edinburgh 171Enfield 171Glasgow 172Guildford 172Isle Of Wight 172Larne 173Limavady 173Liverpool 173London 165/166/167Manchester 174Norwich 174/225Peterborough 174Salisbury 175Scarborough 175

Southampton 175/176Stoke On Trent 176Watford 176

uNITED STATES Of AMERICA

AlabamaEnterprise 188Huntsville 191

ArkansasFayetteville 190Little Rock 194

CaliforniaCamarillo 180Encino 187Long Beach 194Los Angeles 195Ontario 202Orange County 203Pasadena 204Redlands 205San Diego 207San Francisco 207San Jose 208San Ramon 208Visalia 212Westlake Village 212

ConnecticutNorwalk 202

FloridaMiami 198Orlando 203Tallahassee 211Tampa Area 212

GeorgiaAtlanta 178Brunswick 180Dalton 186Duluth 187Marietta 196

IllinoisChicago 182Itasca 192Naperville 199

IndianaBloomington 178Carmel 181Columbus 183Indianapolis 191Seymour 209

KentuckyLexington 193Louisville 196Louisville - Downtown 196

MarylandMaryland 197

MassachusettsBoston 179Cambridge 180

MichiganDetroit 186Grand Rapids 190

MissouriSt. Charles 210St. Louis 211

New JerseyCranford 185Saddle Brook 177Springfield 210

New Mexico

16


Albuquerque 177New York

Jericho 192New York 200/201Rochester 206White Plains 213

North CarolinaRaleigh 205

OhioCincinnati 182Cleveland 183Columbus 183/184Coshocton 184Lima 193Medina 198Millersburg 199New Philadelphia 200Wooster 213Zanesville 214

OregonPortland 205

PennsylvaniaPhiladelphia 204

TennesseeChattanooga 181Knoxville 193Memphis 198Nashville 199

TexasDallas 185Fort Worth 190Houston 191

VirginiaMclean 197

WashingtonSeattle 209

uRuguAy

Montevideo 214

vENEzuELA

Caracas 215

vIETNAM

Da Nang City 216Hanoi 215Ho Chi Minh City 216Son La Province 216

yEMEN

Sanaa 217

zAMbIA

Lusaka 217

17

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 011 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 257Canada 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 20Estonia 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 377Morocco 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 00 967

18

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 +3Bahrain 3163 +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 +2Cairo 2188 +2Calcutta 4958 +5Caracas 4656 4Copenhagen 611 +1Curaao 4780 4Damascus 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 6

London Distance LocalTo Miles TimeManama 3973 +3Manila 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 +8Prague 650 +1Quito 5713 5Rarotonga 12321 10Reykjavik 1187 GMTRiga 1035 +3Rome 907 +1Sanaa 3486 +3San Francisco 5351 8San Salvador 5559 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 +1Vancouver 4707 8Varadin 882 +1Victoria 5060 +4Vienna 790 +1Vilnius 1284 +2Vladivostok 8050 +10Warsaw 899 +1Washington 3665 5Zurich 490 +1

19

2014/2015 CALENDAR

2014

2015

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

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

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]

ALgERIA gMT+1

Moore Stephens IFI SARLALGIERS

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

ANDORRA gMT+1

Services available through the member firm in Barcelona, Spain

22

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

Roberto C. CoxHoracio L. MartinezMaria E. CastroGustavo A. CarlinoFrancisco Di Martino

International Liaison: Roberto C. Cox [email protected]

International Tax - Personal:

Maria D. Cibeira [email protected]

International Tax - Corporate:

Maria E. Castro [email protected]

AuSTRALIA gMT+8/10

Moore Stephens AustraliaMELBOURNE



Don Boyd Chairman [email protected] Antonius Chief Operating Officer [email protected] Mackay National Technical Accounting Director [email protected]

23

AAuSTRALIA (CONTINuED) gMT+8/10David Stevens National Head of Professional Standards [email protected] T: +61 (0)3 8635 1558Dean Ardern National Technical Accounting Manager [email protected] T: +61 (0)3 8635 1832Kate Holcombe National Marketing Manager [email protected] T: +61 3 8635 1819Lauraine McDonald National Communications Manager [email protected] T: +61 3 8635 1813Linda Cummings Executive Assistant [email protected] T: +61 3 8635 1946

Moore StephensADELAIDE

Level 481 Flinders StreetAdelaideSouth Australia 5000Australia

Mailing AddressGPO Box 2039

AdelaideSouth Australia 5001

Australia


Rick BasheerCristina ClementePeppe Fusco

Jim GouskosPeter Gregg

International Liaison: Jim Gouskos [email protected]

Moore Stephens QueenslandBRISBANE

Level 1210 Eagle StreetBrisbaneQueensland 4001Australia


Robert ClarkeDavid GreggMichael McDonald

Richard WheelerRichard HoultKen Pickard

International Liaison: Ken Pickard [email protected]

International Tax: Richard Wheeler [email protected]

24

AuSTRALIA (CONTINuED) gMT+8/10

Moore Stephens QueenslandBURDEKIN

Burdekin167 Queen StreetAyrQueensland 4807Australia

Telephone: +61 (0) 4783 8000Facsimile: +61 (0) 4783 6703E-mail: [email protected]: www.moorestephens.com.au

Troy Popham


International Tax: Greg Archer [email protected]

Moore Stephens QueenslandCAIRNS

120 Spence StreetCairnsQueensland 4870Australia


Greg Archer


International Liaison: Troy Popham [email protected]


Moore Stephens CanberraCANBERRA

Level 110 Townshend StreetPhillipACT 2606Australia

Mailing AddressPO Box 6006

MawsonACT 2607Australia


Eric Hummer (Managing Partner)Tony Brine

Selina StanfordIan Hollow

International Liaison: Eric Hummer [email protected]

25

AAuSTRALIA (CONTINuED) gMT+8/10

Moore Stephens QueenslandGOLD COAST

Level 31 Lawson StSouthportQueensland 4215Australia

Mailing AddressPO Box 2525

SouthportQueensland 4215

Australia


Kim BourkeWarwick ButlerTusar Mia

Alan MitrovichJacques Vorster

International Liaison: Alan Mitrovich [email protected]

International Tax: Tusar Mia [email protected]

Moore Stephens QueenslandINNISFAIL

88 Rankin StreetInnisfailQueensland 4860Australia


Greg Archer


International Liaison and Tax:

Greg Archer [email protected]

26


Moore StephensMELBOURNE



Stephen L. AdrianSteven A. AllanClive BirdAndy BriggsJohn BuchananSharon BurkeMarco S. CarleiRami EltchelebiIan EvansBrett FowlerIan K. KearneyRob MackayDaren I.J. McDonald

Nick MichaelDaniel J. MinihanSamantha MorrisKevin W. NevilleStephen J. OFlynnJohn PaolacciScott W. PhillipsGrant SincockTim J. StillwellJonathan C. ThomasHayley UnderwoodDaren S.K. Yeoh

International Liaison: Marco S. Carlei [email protected]

International Tax: Stephen J. OFlynn [email protected]

International Tax: Daren S.K. Yeoh [email protected]

Head of Marketing & Business Development:

Dan Lavis [email protected]

Moore StephensPERTH

Level 312 St. Georges TerracePerth WA 6000Australia


St Georges TerraceWA 6831Australia


Ennio TavaniRaymond SimpsonSyd JenkinsSuan-Lee Tan

Neil PaceClint BainbridgeDavide Costanzo

International Liaison: Neil Pace [email protected]

International Tax: Davide Costanzo [email protected]

27

AAuSTRALIA (CONTINuED) gMT+8/10

Moore StephensSYDNEY

Level 15135 King StreetSydneyNSW 2000Australia


Robert SouthwellScott WhiddettJoe ShannonSpiro TzannesCharlie ViolaChris ChandranHoward BadgerAllan MortelMartin FowlerMichael Dundas

Alan MaxJustin ReynoldsScott McGillCraig HughesJohn GavljakMelissa AlexanderMichael HirdTrent HancockMartin Booth

International Liaison: Robert Southwell [email protected]

International Tax: Howard Badger [email protected]


Allan Mortel [email protected]

Moore Stephens QueenslandTOOWOOMBA

Ground Floor632 Ruthven StreetToowoombaQueensland 4350Australia

Telephone: +61 (0) 7 46 163 000Facsimile: +61 (0) 7 46 391 977E-mail: [email protected]: www.moorestephens.com.au

Brett Collins


International Tax: Richard Wheeler [email protected]

28


Moore Stephens QueenslandTOWNSVILLE

NorthtownLevel 5, 280 Flinders StreetTownsvilleQueensland 4810Australia


Chris LandTroy Popham

John Zabala FCAAndrew Morris


International Liaison: Troy Popham [email protected]


AuSTRIA 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

Mag. Werner BraunMag. Michael Dessulemoustier- BovekerckeThomas EidherMag. Michael KainrathMag. Sabine KretschmerMag. Christoph Malzer

Mag. Roland NeugebauerDr. Peter WundsamDkfm. Leopold WundsamMag. Florian WrthMag. Tamara ZsillaMag. Sandra Leitner-Hofbauer

International Liaison: Dr. Peter Wundsam [email protected]


Mag. Florian Wrth [email protected]

Office also in Krems

29

AAuSTRIA (CONTINuED) gMT+1

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 KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler


Dr. Manfred Schwarz [email protected]

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. Andreas Plzelbauer CPAMag. Carmen Panwinkler

Dr. Christine Eder-WildpanerMag. Florian Eder CPA


Dr. Thomas Kroiss [email protected]

Offices also in St. Plten and Neusiedl am See

Advisa Wirtschaftsprfung GmbHVIENNA

Gudrunstrasse 1411100 ViennaAustria

Telephone: +43 (0)50807Facsimile: +43 (0)50807-900E-mail: [email protected]: www.moorestephens.at

Dkfm. Jrgen FischerDr. Ulrike Kopp-PichlerMag. Christoph Luger CISA

Dr. Ewald SchwarzMMag. Wolfgang Wesener CPA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

30

AuSTRIA (CONTINuED) gMT+1

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 SchwarzMag. Eva Maria Kheil

Anna Stckler

Moore Stephens BinderWirtschaftsprfung GmbHGRAZ

Neufeldweg 93A-8010 GrazAustria

Telephone: +43 (0316) 427 428 0Facsimile: +43 (0316) 427 428 30E-mail: [email protected]: www.binder-partner.com

Dr. Ulrike Kopp-PichlerMMag. Wolfgang Wesener CPA

Mag. Martin Binder MBAMag. Michael Binder MBA

International Liaison: MMag. Wolfgang Wesener CPA [email protected]

International Tax: Dr. Ulrike Kopp-Pichler [email protected]

31


Stauder Schuchter KempfWirtschaftsprfungs- und Steuerberatungs GmbHINNSBRUCK

Wilhelm-Greil-Strasse 4/2-46020 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]

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 DDr. Ulrich 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 KallingerMag. Erwin KatzmayrDr. Udo Schwarz CPA

Dr. Manfred SchwarzUniv.Doz. Dr. Reinhard SchwarzMag. Andreas Zwettler



32


Moore Stephens UniconsultWirtschaftstreuhand- undSteuerberatungsgesellschaft mbHLINZ

Lastenstrasse 38 (City Tower)A-4020 LinzAustria

Telephone: +43 (0732) 61 50 05Facsimile: +43 (0732) 61 50 05-15E-mail: [email protected]: www.uniconsult.at

Mag. DDr. Herbert Helml MMag. Andreas Payer

International Liaison: Mag. DDr. Herbert Helml [email protected]

International Tax: MMag. Andreas Payer [email protected]

Additional website - www.linz.moorestephens.com

Moore Stephens UniauditWirtschaftsprfung GmbHSALZBURG

Innsbrucker Bundesstrasse 126A-5020 SalzburgAustria

Telephone: +43 (0) 662 251500Facsimile: +43 (0) 662 251500-500E-mail: [email protected]: www.moorestephens-uniaudit.at

MMag. Herbert HuberMag. DDr. Herbert HelmlMag. Dr. Alfred Rumpl

Mag. Jrg RossdorferMag. Ren Orth

33


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 HuberAlexander Wunderlich

Mag. Dr. Peter Werner

International Liaison: 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 - www.salzburg.uniconsult.at

Moore Stephens Interaudit Wirtschaftsprfungs GmbHSALZBURG

Innsbrucker Bundesstr. 126A-5020 SalzburgAustria

Telephone: +43 662 251500Facsimile: +43 662 251500-500E-mail: [email protected]: www.moorestephens-interaudit.at

Mag. Dr. Peter WernerMMag. Herbert HuberMag. Florian Eder CPA

Dr. Christine Eder-WildpanerMag. Ren Orth

Inter Wirtschaftsprfungs GmbHAMSTETTEN

Wiener Strae 143300 AmstettenAustria

Telephone: +43 (0) 7472 633 22 23Facsimile: +43 (0) 7472 633 22E-mail: [email protected]: www.interwp.com

Mag. Renate Gallhofer Mag. Eva Maria Kheil

34


Moore Stephens UniconsultWirtschaftsprfungs- undSteuerberatungsgesellschaft mbHRIED IM INNKREIS

Bahnhofstrasse 35 AA-4910 Ried im InnkreisAustria

Telephone: +43 (0) 50885-0Facsimile: +43 (0) 50885-15E-mail: [email protected]: www.uniconsult.at

Mag. Jrg RossdorferMag. Dr. Alfred Rumpl

Mag. Dr. Josef Rumpl

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 KallingerMag. Erwin KatzmayrDr. Manfred Schwarz

Univ.Doz. Dr. Reinhard SchwarzDr. Udo Schwarz CPAMag. Andreas Zwettler



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

Mag. Ren Orth

Alternative website - www.uniconsult.at

35

AB

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

36

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]

bELgIuM gMT+1

Moore Stephens VerscheldenANTWERP

Schalinstraat 3B-2000 AntwerpBelgium

Telephone: +32 (0) 3210 9150Facsimile: +32 (0) 3210 9158E-mail: [email protected]: www.moorestephens.be

Emile WalkiersFrederik Berckmoes-JoosBart VerscheldenBruno Van BosstraetenFlip de MeyJohan Van MieghemKoen Van Eupen

Mark JorisMarc MarissenVera Van EspenWalter AertsPeter MeeuwssenBert Lutin

International Liaison: Flip de Mey [email protected]

International Tax: Peter Meeuwssen [email protected]

37

B

bELgIuM (CONTINuED) gMT+1

Moore Stephens VerscheldenBRUSSELS

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 VerscheldenFrederik Berckmoes-JoosFrans VerscheldenAndries VerscheldenEmiel De Smedt

Jan BulkmansFrank HuyberechtsPhilippe CraninxPeter De Waele

International Liaison: Frans Verschelden [email protected]

International Tax: Jan Bulkmans [email protected]

China Desk - Jan Hellinckx ([email protected])

US Desk - Frank Huyberechts ([email protected])

Latin Desk - Koen De Clercq (koen.declercq:moorestephens.be)

Office in Mechelen

Moore Stephens RSPCHARLEROI

Rue de Bomere, 89B-6534 Charleroi(Goze)Belgium

Telephone: +32 (0) 71 70 08 44Facsimile: +32 (0) 71 70 33 41E-mail: [email protected]: www.rsp.be

Francis SwinnenHenri VaesenAxel Dumont

Pierre AlcoverGeorges Finamore

38

bELgIuM (CONTINuED) gMT+1

Moore Stephens VerscheldenGENT

Deinsesteenweg 1149031 Ghent (Drongen)Belgium

Telephone: +32 (0)9 221 3883Facsimile: +32 (0)9 221 5838E-mail: [email protected]: www.moorestephens.be

Nathalie MaesWendy van der BiestKoen van DorpeGeert Van Peteghem

Manuella De MolLuc De MuynckLuc Verhulst

International Liaison: Geert Van Peteghem [email protected]

International Tax: Koen van Dorpe [email protected]

Offices also in Aalst, Dendermonde, Geraardsbergen, Oudenaarde and Zele

Moore Stephens RSPLIGE

Rue des Vennes, 151B-4020 LigeBelgium

Telephone: +32 (0) 4 252 25 42Facsimile: +32 (0) 4 252 01 29E-mail: [email protected]: www.rsp.be

Francis SwinnenHenri VaesenAxel Dumont

Pierre AlcoverGeorges Finamore

International Liaison: Francis Swinnen [email protected]

39

B

bELIzE gMT-6

Moore Stephens Magaa LLPBELIZE CITY

1 Miles Phillip S.W. Goldson HighwaySuite 102Belize CityBelize


Belize CityBelize

Telephone: +501 223-2144Facsimile: +501 223-2143E-mail: [email protected]: http://belize.moorestephens.com

Reynaldo Magaa CPA Omar Magaa (Manager)


Reynaldo Magaa CPA [email protected]

bERMuDA gMT-4

Moore Stephens & Company, BermudaHAMILTON

#2 Reid StreetHamilton HM11Bermuda

Telephone: +1 441 295-6815Facsimile: +1 441 295-6101E-mail: [email protected] / [email protected]

Claudio Satasi Linda Longworth

Moore Stephens & ButterfieldHAMILTON


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]

40

bERMuDA (CONTINuED) gMT-4

Hamilton Trust Company LimitedInternational Managers Bermuda LimitedHAMILTON


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


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


Arturo Fortn [email protected]

41

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 PeraltaRal AguirreEdwin Blanco

Nelly CoriaFreddy LandivarDaney D. Valdivia

International Liaison: David Valdivia Peralta [email protected]


Daney D. Valdivia [email protected]


Ral Aguirre [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

42

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


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 Almirante Tamandar, 500Alto da XV80045-110 Curitiba PRBrazil

Telephone: +55 (41) 3016-8871Facsimile: +55 (41) 3044 0271E-mail: [email protected]: www.moorestephens.com.br

Jos BoeingLuiz Gibur Jnior

Paulo Roberto CardosoPaulo Cirilo dos Santos Neto

International Liaison: Jos Boeing [email protected]

43

B


Moore Stephens Auditores E ConsultoresAusiting, Tax & Management Consultancy OfficesFLORIANPOLIS

Rua Dr. Heitor Blum, 310, Sala 803bairro Estreito88075-110, Florianpolis - Santa CatarinaBrazil


Altair GottardiHlio Eiji Yamasaki

Luiz W. JungRogrio Nunes

International Liaison: Luiz W. Jung [email protected]

Moore Stephens Controller Auditores S/SAuditing, Accounting, TaxFORTALEZA

Rua Tiburcio Cavalcante1060 Aldeota60125-100 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


Hlio Eiji YamasakiLeila Patricia OliveiraRogrio Nunes

Altair GottardiLuiz W. JungJos Francisco Gesser

International Liaison: Luiz W. Jung [email protected]

44


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 SilvaSrgio Laurimar FioravantiRonei Xavier Janovik

Carlos Alberto SantosRoberto Augusto Ayub

International Liaison: Jarbas Lima da Silva [email protected]

Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesRIBEIRO PRETO

Av. Presidente Vargas2001 Sala 13614020-260 Ribeiro Preto SPBrazil


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


Luiz Sall KaramSrgio Lucchesi FilhoEdison Pereira LimaSamuel Akira Oyadomari

Carlos Atushi NakamutaLuiz Fernando NbregaEloi de SiqueiraElaine Gomes

International Liaison: Luiz Sall Karam (So Paulo)[email protected]

International Liaison: Srgio Lucchesi Filho (So Paulo)[email protected]

45

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Moore Stephens Auditores E ConsultoresAuditing, Accounting, Tax & Management Consultancy OfficesSO PAULO

Rua Laplace96 10th Floor Brooklin04622-000 So Paulo - SPBrazil


Srgio Lucchesi FilhoEdison Pereira LimaSamuel Akira OyadomariCarlos Atushi Nakamuta

Luiz Fernando NbregaLuiz Sall KaramEloi de SiqueiraElaine Gomes

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]

46

buLgARIA gMT+2

Moore Stephens OODSOFIA

6, Trapezitsa StreetSofia 1000Bulgaria

Telephone: +359 (2) 980 51 08Facsimile: +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]


Ivan Simov [email protected]

buRuNDI gMT+2

Moore Stephens IFI SPRLBUJUMBURA


Specialist Service Firm, in particular covering IFI and Public Sector work. Contact Tim Woodward [email protected] or Paul Stockton [email protected] in London, UK

47

BC

CANADA gMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLPVANCOUVER

Suites 1500 & 17001140 West Pender StreetVancouverBritish ColumbiaV6E 4G1Canada

Telephone: +1 (604) 687 4747Facsimile: +1 (604) 689 2778Website: www.dmcl.ca

James F. Carr-HiltonRobert J. BurkartKenneth P. ChongAlvin F. DaleDavid J. GoertzBarry S. Hartley

Reginald J. LaBonteRobert J. MathesonRakesh I. PatelBrad A. RobinFred M. Yada

International Liaison: Robert J. Burkart [email protected]

International Tax: Kenneth P. Chong [email protected]

Dale Matheson Carr-Hilton Labonte LLPPORT COQUITLAM

Suite 700-2755Longheed HighwayPort CoquitlamBritish ColumbiaV3B 5Y9Canada


Fraser G. RossBrian A. Shaw

Garson D. Lee

International Liaison: Fraser G. Ross [email protected]


48

CANADA (CONTINuED) gMT-3.5/8

Dale Matheson Carr-Hilton Labonte LLPWHITE ROCK

Suite 301 1656 Martin DriveWhite RockBritish ColombiaV4A 6E7Canada


Michael K. BraunPeter J. Donaldson

Harjit S. Sandhu

International Liaison: Peter J. Donaldson [email protected]


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]

49

C

CAyMAN ISLANDS gMT-5

Moore Stephens Decosimo Cayman LimitedGRAND CAYMAN

Marquee PlaceSuite 200430 West Bay RoadGrand CaymanCayman Islands

Mailing AddressP.O. Box 30316Grand Cayman

KY1-1202Cayman Islands

Telephone: +1 345 943 2100Facsimile: +1 345 943 2101E-mail: [email protected]: www.decosimo.com

Karl J. JordanBeth Biega

Chris Johnson

International Liaison: Karl J. Jordan [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) 24768000Facsimile: +56 (2) 24427714E-mail: [email protected]: www.moorestephens.cl

Vctor Aguayo Henrquez Jorge Astudillo Lopez

International Liaison: Vctor Aguayo Henrquez [email protected]

50

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

LIANG Chun (Managing Partner)

Moore Stephens Da Hua has 116 partners working across its Beijing Head office and 23 Branch offices.

China Desk Liaison: Ms. LI Gaolei [email protected]

International Business Partner:

ZHOU Long (Joe) [email protected]


Ms. ZHANG Yan [email protected]


Ms. ZHANG Zhuoqi (Miracle) [email protected]

All of the above speak English. Li Gaolei, China Desk Liaison, is the first point of contact for all enquiries.

OFFICES

Beijing (Main Office)12th /F, Bldg 7, 16 Xi Si Huan Zhong Road,Haidian District, Beijing, 100039, P.R. ChinaT: +86 10 5835 0001 F: +86 10 5835 0006

Shenzhen 11th Floor, B Block, Union Square,5002 Binhe Road, Futian District, Shenzhen, Guangdong, 518033, P.R. ChinaT: +86 755 8296 6044 F: +86 755 8290 0965

Shanghai10th/F, Guang Ming Plaza, 2 Jin Ling Dong Road, Huang Pu District, Shanghai, 200002, P.R. ChinaT: +86 21 6323 8588F: +86 21 6323 8505

Changchun4th Floor, Tower A, Ji Fa Guang Chang, 1428 Xi An Road, Changchun, Jilin, 130061, P.R. ChinaT: +86 431 8858 0361F: +86 431 8858 0361

51

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ChINA (CONTINuED) gMT+8

Changsha2307, Phase II, Yun Ding Gong Guan,526 Shao Shan Zhong Road, Yu Hua District, Shang Sha, Hu Nan, 410011, P.R. ChinaT: +86 731 8229 7769F: +86 731 8229 7769

Chengdu9-910#, Wan Ke V Pai, 10 North 1 Duan, 2nd Ring Road,Chengdu, Sichuang, P.R. ChinaT: +86 28 6859 7295F: +86 28 6859 7271

Dalian24th/F, You Dian Wan Ke Plaza, 67 Tong Xing Street, Zhong Shan District, Dalian, 116001, P.R. ChinaT: +86 411 8281 9300F: +86 411 8281 3033

GuangzhouA1 7th Floor, Everbright Bank Plaza,689 Tian He Bei Road, Tian He District, Guangzhou, Guangdong, 510635, P.R. ChinaT: +86 20 3873 0381F: +86 20 3873 0375

Haikou3101/3102, Xin Da Business Plaza,48 Guo Mao Avenue, Haikou, Hainan, 570125, P.R. ChinaT: +86 898 6858 5356F: +86 898 6858 5356

Hangzhou5th/F, Zhejiang Di Kuang Science Building,508 Ti Yu Chang Road, Hangzhou, Zhejiang, 310007, P.R. ChinaT: +86 571 8521 5005F: +86 571 8521 5010

HefeiB5 Floor, Tower Jin, Tuo Ji City Plaza, 691 Chang Jiang Xi Road, Hefei, Anhui, 230088, P.R. ChinaT: 86 551 6283 6500F: 86 551 6283 6400

Hohehot 4th Floor, Kuai Ji Shi Building, 41 Da Xue Xi Road, Hohhot, Inner Mongolia, 010020, P.R. ChinaT: +86 471 629 0378F: +86 471 629 7240

Jinan401, Tower C, Fa Zhan Plaza,3218 Er Huan Dong Road, Jinan, Shandong, 250100, P.R. ChinaT: +86 531 6995 4736F: +86 531 6995 4738

52


Kunming201, Flat 1, Tower B, Guang Hua Garden,Xing Yuan Road, Kunming, Yunnan, 650118, P.R. ChinaT: +86 871 6395 5266F: +86 871 6823 6561

Nanchang5th/F, Feng Yuan Hui Zhan Center,188 Huo Ju Street, Gao Xin Kai Fa District, Nanchang, Jiangxi, 330096, P.R. ChinaT: +86 791 8857 5791F: +86 791 8857 5792

Nanjing6th/F, Ti Yu Plaza, 42 Long Pan Zhong Road Gong Yuan Road, Bai Xia District, Nanjing, Jiangsu, 210001, P.R. ChinaT: 86 25 5807 4891F: 86 25 5807 4891

Qingdao603, Tian Hong Plaza,169 Hong Kong Zhong Road, Shi Nan District, Qingdao, Shandong, 266071, P.R. ChinaT: 86 532 8592 1367F: 86 532 8592 1376

Shenyang7th/F, Chan Quan Jiao Yi Plaza, 328 Feng Tian Street, Shen He District, Shenyang, Liaoning, 110013, P.R. ChinaT: +86 24 2256 6123F: +86 24 3109 1505

Suzhou1006, Xing Hai Plaza, 198 Xing Hai Street, Suzhou Industrial Park, Suzhou, Jiangsu, 215021, P.R. ChinaT: +86 512 6515 1955F: +86 512 6533 4428

Taiyuan6th/F, Gao Xin Dong Li Gang,226 Chang Zhi Road, Gao Xin District, Taiyuan, Shanxi, 030006, P.R. ChinaT: +86 351 833 0655F: +86 351 833 0658

Wuhan16th/F, Zong He Building, Wuhan First Business School, 106 Jiang Han Bei Road, Jiang An District, Wuhan, Hubei, 430022, P.R. ChinaT: +86 27 8573 6376F: +86 27 8573 6380

Xian13th Floor, Tang Yan International Center, 3 Tang Yan Road, Gao Xin District, Xian, Shanxi, 710075, P.R. ChinaT: +86 29 8834 7996F: +86 29 8834 7908

53

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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

Zhengzhou16th/F, Tower B, Qi Hang Plaza,1 Gang Wan Road, Hang Hai Dong Road, Cheng Guan District, Zhenzhou, Henan, 450009, P.R. ChinaT: +86 371 6022 8172F: +86 371 6022 8170

Zhuhai16 Xiang Zhou Kang Ning Road, Zhuhai, Guangdong, China 519000T: +86 756 213 7282F: +86 756 221 7643

54


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.


SONG Humin [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

COLOMbIA gMT-5

Moore Stephens Scai S.A.BOGOTA

Carrera 9 No. 80-15 Office 1003BogotColombia

Telephone: +57 (1) 345 6002 / (1) 255 7527Facsimile: +57 (1) 702 3659E-mail: [email protected]: http://colombia.moorestephens.com

Edgard PrezJuan G. BernalChristian Ballesteros

Yvonne ReynaSandra SossaCarlos Acosta

International Liaison: Edgard Prez [email protected]

International Tax: Juan G. Bernal [email protected]

55

C

COLOMbIA (CONTINuED) gMT-5

Moore Stephens GS S.A.S.Global Transfer Pricing and Tax SolutionsBOGOTA

Carrera 71C No. 116A-18BogotColombia

Telephone: +57 571 7029030Facsimile: +57 571 7030383E-mail: [email protected]: http://gonzalezsalinas.com/jms/index.php

Jos Manuel Gonzlez Garcia Yolanda Salinas

International Liaison: Jos Manuel Gonzlez Garcia [email protected]

International Tax: Yolanda Salinas [email protected]

CONgO (DRC) gMT+1

Moore Stephens IFI SPRLKINSHASA


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

COSTA RICA gMT-6

Moore Stephens Guitirrez Marin & AssociatesSAN JOS

Oficentro La SabanaTorre 6, Piso 2San JosCosta Rica

Telephone: +506 22 32 31 85Facsimile: +506 22 91 16 48E-mail: [email protected]: http://costarica.moorestephens.com/Home.

aspx

Mario Alberto GutirrezMario Marin

Francisco Ovares

International Liaison: Mario Alberto Gutirrez [email protected]

56

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

Anka DobriniMario Joi


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 Zoran Vuk


Zdenko Balen [email protected]

CypRuS gMT+2

Moore StephensNICOSIA

Iris Tower6th FloorCorner Makarios Avenue & Agapinor StreetNicosiaCyprus


1302 NicosiaCyprus

Telephone: +357 (22) 717777Facsimile: +357 (22) 717766/717744E-mail: [email protected]: www.mscyprus.com

George StylianouConstantinos Schizas

Brigid ChrysostomouYiannis Soteriou

International Liaison: George Stylianou [email protected]

57

C

CypRuS (CONTINuED) gMT+2

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 ChristodoulouChristos Tsissios

Pambos Efstratiou

International Liaison: Christos Christodoulou [email protected]

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 Dasa

Jitka FanturovVra Jankovcov

International Liaison: Miroslav Jandeka [email protected]

International Tax: Michal Dasa [email protected]

58

CzECh REpubLIC (CONTINuED) gMT+1

Moore Stephens, s.r.o.PILSEN

Na acht 391330 21 LinCzech Republic




International Liaison: Miroslav Jandeka [email protected]

International Tax: Michal Dasa [email protected]

Moore Stephens, s.r.o.PRAGUE

Bucharova 1314/8158 00 Prague 13Czech Republic




International Liaison: Ji Liberda [email protected]

International Tax: Robert Jurka [email protected]

59

CD

DENMARk gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab(Administration Office)COPENHAGEN

Nrre Farimagsgade 11DK-1364 Copenhagen KDenmark

Telephone: +45 70 15 78 11Facsimile: +45 70 15 78 12E-mail: [email protected]: www.moorestephens.dk

Jan Nygaard

International Liaison: Brian Rasmussen [email protected]

International Tax: Ebbe Melchior [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerCOPENHAGEN

Nrre Farimagsgade 11DK-1364 Copenhagen KDenmark


Kurt ChristensenOle AlstrmAnders LadegaardJan Poul Crilles TnnesenCarsten JohansenBrian RasmussenKasper Rabing Christensen

Mads Myrtue ThomsenTorben Friis LarsenHenrik SattrupMartin Seidelin HaaningAnders Holmgaard ChristiansenMichael PedersenJan Nygaard


60

DENMARk (CONTINuED) gMT+1

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerFARUM

Farum Hovedgade 9DK-3520 FarumDenmark


Bo LysenClaus Koskelin

Kaspar Elnif Mieritz


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/AP l Statsautoriserede RevisorerAARHUS

Olof Palmes All 25 A, 1.DK-8200 Aarhus NDenmark


Jesper BirnHenning Raaby Olsen

Lars-Ole SrensenPeter Vinstrup Henriksen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/Buus JensenStatsautoriserede revisorerCOPENHAGEN

Lers Parkall 112DK-2100 Copenhagen Denmark


Henrik PaaskeSren TholleMogens Stiefler-PetersenArne Srensen

Lotte NrskovChristoffer JensenMichael MarkussenUlrik Nrskov

International Liaison: Henrik Paaske [email protected]

61

D


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabTHISTED

Thyparken 10DK-7700 ThistedDenmark


Niels BrandtTage Gamborg Holm

Stig EnevoldsenTom Hedegaard-Kristensen

International Liaison: Jan Knudsen [email protected]

Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHANSTHOLM

Bytorvet 34DK-7730 HanstholmDenmark


Jens Kristian YdeTage Gamborg Holm

Lennart Mouritzen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabHURUP

Mllevnget 17DK-7760 HurupDenmark


Jens Kristian Yde Jan stergaard


62


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabNYKBING MORS

Limfjordsvej 42DK-7900 Nykbing MorsDenmark


Sren YdeAnders Borg

Flemming Hansen


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabFJERRITSLEV

Borups All 3DK-9690 FjerritslevDenmark


Sren Beer Mller Dan Hinnerup


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabSKIVE

Frugtparken 3DK-7800 SkiveDenmark


Johnny stergaard Per Bonnevie


63

D


Moore Stephens DanmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabAARHUS

Sren Frichs Vej 36 LDK-8230 AabyhoejDenmark


Tina Lene PedersenErik DahlPreben Dunker

Svend J. SvendsenGert MikkelsenHenrik Rummenhoff


Moore Stephens DanmarkStatsautoriseret RevisionsaktieselskabBrandtStatsautoriseret RevisionspartnerselskabKOLDING

Birkemose All 27, st.DK-6000 KoldingDenmark


Jan KnudsenMalene Mogensen

Ivan Christensen


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


64


Moore Stephens DenmarkStatsautoriseret Revisionsaktieselskab/BrandtStatsautoriseret RevisionspartnerselskabESBJERG

Skolegade 85, 2DK-6700 EsbjergDenmark


Jan Carson Feldberg Torben Nielsen


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]


Pedro Urrutia [email protected]

65

DE

ECuADOR gMT-5

Moore Stephens Profile ConsultoresQUITO

Av. Amazonas 477 y RocaEdificio Ro AmazonasPiso 7Oficina 720QuitoEcuador

Mailing AddressP.O. Box 17 07 9329

QuitoEcuador

Telephone: +593 (2) 2506866Facsimile: +593 (2) 2554656E-mail: [email protected]: www.moorestephens-ec.com

Mauricio Durango PrezJuan Francisco Jaramillo

Jorge David Uribe R.

International Liaison: Mauricio Durango Prez [email protected]

International Liaison: Juan Francisco Jaramillo [email protected]

Moore Stephens & Asociados CIA. LTDA.QUITO

Av. Amazonas 477 y RocaEdifico Rio AmazonasPiso 7Oficina 714QuitoEcuador

Mailing AddressP.O. Box 17-07-9329

QuitoEcuador


Vladimir Niama

International Liaison: Vladimir Niama [email protected]

Moore Stephens & Asociados CIA. LTDA.GUAYAQUIL

Av. Francisco de Orellana y Miguel H. AlcivarCentro Empresarial las CmarasOficina 701GuayaquilEcuador


Vladimir Niama Juan Francisco Jaramillo

International Liaison: Vladimir Niama [email protected]

International Liaison: Juan Francisco Jaramillo (Quito)[email protected]

66

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 CPA


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


ESTONIA gMT+1

Please see the correspondent firm listing

67

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


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


68

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

International Liaison: Antonio Veljanov [email protected]

fRANCE gMT+1

Group E.C.A.ECACAMBRAI

60 Rue des Rtisseurs59 400 CambraiFrance

Telephone: +33 3 27 72 00 10Facsimile: +33 3 27 72 00 11E-mail: [email protected]

Laurent BaudoinStphane HachettePhilippe Herlem

Frederic VerclytteJacques-Olivia Lammens

International Liaison: Jacques-Olivia Lammens [email protected]

Office also in Arras

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/

Anthony BrandelChristoph Schlotthauer

Sylvie PatatKurt Schlotthauer


Christoph Schlotthauer cschlotthauer@cof

moore stevens international directory

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