uhy internal...

INTERNAL DIRECTORY AUGUST 2016

TABLE OF CONTENTS

Executive Office Quadrant House Phone: +44 20 7216 4612 4 Thomas More Square Fax: +44 20 7767 2600 London E1W 1YW Email: info@uhy.com United Kingdom Website: www.uhy.com Visit this page on the UHY intranet for contact details and job responsibilities of UHY staff.

Notes Telephone numbers are shown in the format +44 20 7216 4612. + represents the international access dialling code for the country from which you are dialling and is most commonly 00. The number with the + sign (44 in this case) is the country code for the country being dialled. The next number, in this case 20, is the national area code, with any leading characters that should be omitted by international callers enclosed in parentheses. The remainder of the phone number is presented in the format normally used in that country. If you find errors in the directory, please email corrections to the UHY executive office.

INTERNAL DIRECTORY February 2016 .................. 1 Albania ................................................................... 4 Angola .................................................................... 4 Argentina................................................................ 4 Australia ................................................................. 5 Austria .................................................................... 6 Azerbaijan .............................................................. 7 Bahamas ................................................................. 8 Bahrain ................................................................... 8 Bangladesh ............................................................. 8 Belarus ................................................................... 9 Belgium ................................................................ 10 Bolivia ................................................................... 10 Brazil ..................................................................... 11 Bulgaria ................................................................ 12 Canada ................................................................. 12 Chile ..................................................................... 13 China .................................................................... 13 Colombia .............................................................. 15 Costa Rica ............................................................. 16 Croatia .................................................................. 16 Cyprus .................................................................. 17 Czech Republic ..................................................... 17 Denmark ............................................................... 18 Dominican Republic ............................................. 18 Ecuador ................................................................ 18 Egypt .................................................................... 19 Finland .................................................................. 19 France................................................................... 20 Georgia ................................................................. 21 Germany ............................................................... 21 Ghana ................................................................... 23 Greece .................................................................. 24 Guatemala ............................................................ 24 Guernsey .............................................................. 25 Honduras .............................................................. 25 Hong Kong ............................................................ 26 Hungary ................................................................ 26 India ..................................................................... 27

Indonesia .............................................................. 29 Ireland .................................................................. 30 Isle of Man ........................................................... 31 Israel ..................................................................... 31 Italy ...................................................................... 32 Japan .................................................................... 35 Jordan .................................................................. 35 Kazakhstan ........................................................... 36 Kenya ................................................................... 37 Korea, Republic of ................................................ 37 Kuwait .................................................................. 38 Lebanon ............................................................... 39 Luxembourg ......................................................... 39 Malaysia ............................................................... 40 Malta .................................................................... 41 Mauritius .............................................................. 41 Mexico.................................................................. 41 Morocco ............................................................... 42 Myanmar .............................................................. 43 Netherlands ......................................................... 43 New Zealand ........................................................ 43 Nigeria .................................................................. 44 Norway ................................................................. 47 Pakistan ................................................................ 51 Palestinian Authority ........................................... 51 Panama ................................................................ 52 Peru ...................................................................... 52 Philippines ............................................................ 53 Poland .................................................................. 54 Portugal ................................................................ 55 Puerto Rico ........................................................... 56 Qatar .................................................................... 57 Romania ............................................................... 57 Russian Federation ............................................... 57 Saudi Arabia ......................................................... 58 Serbia ................................................................... 59 Seychelles ............................................................. 59 Singapore ............................................................. 59 Slovak Republic .................................................... 60

TABLE OF CONTENTS

Executive Office Quadrant House Phone: +44 20 7216 4612 4 Thomas More Square Fax: +44 20 7767 2600 London E1W 1YW Email: info@uhy.com United Kingdom Website: www.uhy.com Visit this page on the UHY intranet for contact details and job responsibilities of UHY staff.

Notes Telephone numbers are shown in the format +44 20 7216 4612. + represents the international access dialling code for the country from which you are dialling and is most commonly 00. The number with the + sign (44 in this case) is the country code for the country being dialled. The next number, in this case 20, is the national area code, with any leading characters that should be omitted by international callers enclosed in parentheses. The remainder of the phone number is presented in the format normally used in that country. If you find errors in the directory, please email corrections to the UHY executive office.

Slovenia ................................................................ 60 South Africa .......................................................... 61 Spain ..................................................................... 61 Sweden ................................................................. 63 Switzerland ........................................................... 63 Taiwan .................................................................. 64 Thailand ................................................................ 64 Tunisia .................................................................. 65 Turkey .................................................................. 65 Uganda ................................................................. 66 Ukraine ................................................................. 67 United Arab Emirates ........................................... 67 United Kingdom ................................................... 68 United States ........................................................ 74 Uruguay ................................................................ 76 Uzbekistan ............................................................ 77 Venezuela ............................................................. 78 Vietnam ................................................................ 79 Zambia .................................................................. 80 Summary for the entire network ......................... 80

UHY Membership Directory

ALBANIA

Tirana

UHY Elite sh.p.k Rr. Deshmoret e 4 Shkurtit P17, H3, Apt.12 (3rd floor) Tirana Albania

Phone: +355 4 223 7199 Fax: +355 4 223 7199 Email: info@uhy-elite.com Website: www.uhy-elite.com Business hours: [not on file]

Contacts Artan Xhiani Artan Golemi

a.xhiani@uhy-elite.com a.golemi@uhy-elite.com

Total number of offices in this country: 1 Total number of partners: 2 Total number of professionals: 5 Total number of administrative staff: 1 Total staff in this country: 8

ANGOLA

Luanda

UHY A Paredes e Associados-Angola Auditores e Consultores, SA Rua do Maculusso, nº 44 Luanda Angola

Phone: +244 927 072 924 Email: aparedes@uhyangola.com Website: www.uhyangola.com Business hours: [not on file]

Contact Armando Paredes

aparedes@uhyangola.com

ARGENTINA

Buenos Aires

UHY Macho & Asociados Av. Cordoba 1255 3er Piso Buenos Aires C1055AAC Argentina

Phone: +54 11 4815 8866 Fax: +54 11 4815 8867 Email: info@uhy-macho.com Website: www.uhy-macho.com Business hours: [not on file]

Contact Roberto Macho

rmacho@uhy-macho.com

AUSTRALIA

Adelaide

UHY Haines Norton (Adelaide) 25 Peel Street Station Arcade PO Box 8070 Adelaide SA 5000 Australia

Phone: +61 8 8110 0999 Fax: +61 8 8110 0900 Email: adelaide@uhyhn.com.au Website: www.uhyhnadelaide.com.au Business hours: [not on file]

Contact Dario Nazzari

dario@uhyhn.com.au

Brisbane

UHY Haines Norton (Brisbane) Level 11 42-60 Albert Street Brisbane QLD 4000 Australia

Phone: +61 7 3210 5500 Fax: +61 7 3229 6174 Email: brisbane@uhyhn.com.au Website: www.uhyhnbrisbane.com.au Business hours: [not on file]

Contacts Rowan Wallace Katie Carstens Darren Laarhoven

r.wallace@uhyhn.com.au k.carstens@uhyhn.com.au d.laarhoven@uhyhn.com.au

Busselton

UHY Haines Norton PRT PO Box 556 Busselton WA 6280 Australia

Phone: +61 8 9752 3222 Fax: +61 8 9752 2374 Email: uhyhnprt@uhyhnprt.com.au Website: www.uhyhnprt.com.au Business hours: [not on file]

Contacts James Gasbarri Richard Toovey

jgasbarri@uhyhnprt.com.au rtoovey@uhyhnprt.com.au

Dunsborough

UHY Haines Norton PRT Suite 2, 33 Dunn Bay Road Dunsborough WA 6281 Australia

Phone: +61 8 9752 3222 Fax: +61 8 9752 2374 Email: uhyhnprt@uhyhnprt.com.au Website: www.uhyhnprt.cpm.au Business hours: [not on file]

Contacts James Gasbarri Richard Toovey

jgasbarri@uhyhnprt.com.au rtoovey@uhyhnprt.com.au

Sunshine Coast

UHY Haines Norton (Brisbane) Regatta 1 Business Centre 2 Innovation Parkway Birtinya Qld 4575 Australia

Phone: +61 7 5353 5200 Email: sunshinecoast@uhyhn.com.au Website: www.uhyhnsunshinecoast.com.au Business hours: [not on file]

Contact Rowan Wallace

r.wallace@uhyhn.com.au

Sydney

UHY Haines Norton (Sydney) Level 11 1 York Street Sydney NSW 2000 Australia

Phone: +61 2 9256 6600 Fax: +61 2 9256 6611 Email: sydney@uhyhn.com.au Website: www.uhyhnsydney.com.au Business hours: [not on file]

Contacts Mark Nicholaeff Michael Coughtrey Alan Saidman

mnicholaeff@uhyhn.com.au mcoughtrey@uhyhn.com.au asaidman@uhyhn.com.au

AUSTRIA

Linz (UHY liaison office)

UHY-Tax Wirtschaftstreuhand GmbH Wolfauerstrasse 26 Linz A-4040 Austria

Phone: +43 73 275 05 30 Fax: +43 73 275 05 30 9 Email: stephan.schlager@taxoffice.at Website: www.uhy.at Business hours: [not on file]

Contact Stephan Schlager

office@uhy.at

UHY-Tax Wirtschaftstreuhand GmbH Riedenburgstraße 3 Horn A-3580 Austria

Phone: +43 2982 4646 Fax: +43 2982 4646 17 Email: horn@stoeger-partner.eu Website: www.uhy.at Business hours: [not on file]

Contact Georg Stöger

georg.stoeger@auditor.eu

Salzburg

UHY-Tax Wirtschaftstreuhand GmbH Roseggerstrasse 23 Salzburg A-5020 Austria

Phone: +43 662 43 14 09 Fax: +43 662 43 62 31 9 Email: peter.wohlfarth@wohlfarth-wp.at Website: www.uhy.at Business hours: [not on file]

Contact Peter Wohlfarth

peter.wohlfarth@wohlfarth.at

Vienna

UHY-Tax Wirtschaftstreuhand GmbH Oppolzergasse 6 Vienna A-1010 Austria

Phone: + 43 1 342 522 11 Fax: +43 1 34 25 22 17 Email: wien@stoeger-partner.eu Website: www.uhy.at Business hours: [not on file]

Villach

UHY-Tax Wirtschaftstreuhand GmbH Moritschstrasse 2 Villach A-9500 Austria

Phone: +43 4242 2 67 64 Fax: +43 4242 2 67 64 15 Email: info@pippan-partner.com Website: www.uhy.at Business hours: [not on file]

Contact Annemarie Pippan

annemarie@pippan-partner.com

AZERBAIJAN

UHY AZAUDIT LLC Babek Avenue 12 A Babek Plaza, 10th floor Baku AZ1025 Azerbaijan

Phone: +994 12 488 06 18 Fax: +994 12 488 06 20 Email: info@azaudit.az Website: www.azaudit.az Business hours: [not on file]

Contact Afig Israfilov

afig@azaudit.az

BAHAMAS

Nassau

UHY Bain & Associates P.O. Box SS-5609 Suite E-1 Union Court 107 Shirley Street Nassau Bahamas

Phone: +1 242 322 6656 Fax: +1 242 323 0971 Email: john@uhy-bs.com Website: www.uhy-bs.com Business hours: Mon-Fri, 09.00-17.00

Contact John Bain

john@uhy-bs.com

BAHRAIN

Bahrain

El Sayed El Ayouty & Co, Certified Public Accountants Rashidiya Tower, 7th Floor Office No. 71 P.O. Box: 11869 Manama Bahrain

Phone: +973 1753 1631 Fax: +973 1753 1632 Email: bahrain@elayouty.com Website: www.elayouty.com Business hours: N/A

Contact Mohammed El Sayed El Ayouty

msayouty@Elayouty.com

BANGLADESH

Dhaka (UHY liaison office)

UHY Syful Shamsul Alam & Co. Paramount Heights (Level-6) 65/2/1 Box Culvert Road Purana Paltan Dhaka 1000 Bangladesh

Phone: +880 2 955 5915 Fax: +880 2 955 5915 Email: syful@ssacbd.com Website: www.ssacbd.com Business hours: Sun-Thurs

Contact Syful Islam

syful@ssacbd.com

Chittagong

UHY Syful Shamsul Alam & Co. Yunusco City Centre (9th Floor) 807 CDA Avenue Nasirabad, GEC Circle Chittagong Bangladesh

Phone: +880 31 2859281 Email: nasim@ssacbd.com Website: www.ssacbd.com Business hours: Sun-Thurs

Contact Nasim Anwar

nasim@ssacbd.com

UHY Syful Shamsul Alam & Co. 15 Dilkusha C/A (Level-6) Dhaka 1000 Bangladesh

Phone: +880 2 957 2217 Email: akmsalam@ssacbd.com Website: www.ssacbd.com Business hours: Sun-Thurs

Contact AKM Shamsul Alam

akmsalam@ssacbd.com

BELARUS

Minsk (UHY liaison office)

UHY BusinessCollegia LLC Nekrasova Str. 114 BC CAPITAL, 2nd floor, office 31 Minsk Minsk 220068 Belarus

Phone: +375 17 287 81 88 Email: audit@collegia.by Website: www.collegia.by Business hours: N/A

Contacts Denis Kastsian Elena Kastsian

kastsian@collegia.by audit@collegia.by

BELGIUM

Brussels

UHY-CDP Partners Rue de l'Hospice Communal 6 Brussels B-1170 Belgium

Phone: +32 2 663 11 20 Fax: +32 2 663 11 21 Email: info@cdp-partners.be Website: www.cdp-partners.be Business hours: [not on file]

Contacts Chantal Bollen Jean Nicolet

c.bollen@cdp-partners.be j.nicolet@cdp-partners.be

Liège

UHY-CDP Partners Parc Industriel des Hauts-Sarts Troisième Avenue 19 Herstal B-4040 Belgium

Phone: +32 4 264 53 59 Fax: +32 4 264 64 31 Email: jean.nicolet@skynet.be Website: www.cdp-partners.be Business hours: [not on tile]

Contacts Jean Nicolet Chantal Bollen

j.nicolet@cdp-partners.be c.bollen@cdp-partners.be

BOLIVIA

La Paz

H. Baldevieso & Luna SRL* Central Area Batallon Colorados Street The Condor Building No. 24, 5th Floor Office 508 La Paz Bolivia

Phone: +591 2244 2224 Fax: +591 2244 2224 Email: hbl@baldiviesoyluna.com Website: www.baldiviesoyluna.com Business hours: N/A

Contact Roberto Baldivieso

vhuanca@baldiviesoyluna.com

BRAZIL

Porto Alegre (UHY liaison office)

UHY Moreira - Auditores Rua General João Manoel, n 200- Centro Porto Alegre RS 90010-030 Brazil

Phone: +55 51 3210 8000 Fax: +55 51 3228 6360 Email: i-desk@auditoria.srv.br Website: www.uhymoreira.com.br Business hours: [not on file]

Contact Diego Moreira

drmoreira@auditoria.srv.br

Belo Horizonte

UHY Moreira - Auditores Avenida do Contorno 6594 –7.º andar. Edifício Amadeus Bairro Savassi Belo Horizonte Minas Gerais, MG 30110-044 Brazil

Phone: +55 11 3255 6778 Email: i-desk@auditoria.srv.br Website: www.uhymoreira.com.br Business hours: N/A

Contact Marcello Reis

marcello.reis@auditoria.srv.br

Brasília

UHY Moreira - Auditores SBN Quadra 02, Bloco J, Ed. Engenheiro Paulo Maurício, Sala 1109 Asa Norte Brasília DF 70.040-905 Brazil

Curitiba

UHY Moreira - Auditores Rua Padre Anchieta, 2454 Sala 1201, Bigorrilho Curitiba PR 80.730-000 Brazil

Rio de Janeiro

UHY Moreira - Auditores Rua Visconde de Inhaúma 50, Cobertura, Centro Rio de Janeiro RJ 20091-007 Brazil

São Paulo

UHY Moreira - Auditores Rua Marquês de Itú 61, Sala 82, 8º andar Vila Buarque São Paulo SP 01223-001 Brazil

Contacts Marcello Reis Diego Moreira

marcello.reis@auditoria.srv.br drmoreira@auditoria.srv.br

BULGARIA

UHY Brain Storm Consult Ltd Mladost 1A, Bl 505A, Entr. 2 Sofia BG-1729 Bulgaria

Phone: +359 2 809 9740 Email: office@uhybrainstorm.com Website: www.brainstorm.bg Business hours: Mon-Fri, 9:00-18:00

Contact Veska Angelova

vesi@brainstorm.bg

CANADA

Montreal

UHY Victor LLP 759 Square Victoria Suite 400 Montreal QC H2Y 2J7 Canada

Phone: +1 514 282 1836 Fax: +1 514 282 6640 Email: info@uhyvictor.com Website: www.uhyvictor.com Business hours: [not on file]

Contacts Ken Shemie Brahm Shiller Edward Victor

kshemie@uhyvictor.com bshiller@uhyvictor.com evictor@uhyvictor.com

Toronto

McGovern, Hurley, Cunningham, LLP 2005 Sheppard Avenue East Suite 300 Toronto Ontario M2J 5B4 Canada

Phone: +1 416 496 1234 Fax: +1 416 496 0125 Email: info@mhc-ca.com Website: www.mhc-ca.com Business hours: Mon-Fri, 9.00-17.00

Contacts Martin Cairns Glen McFarland Koko Yamamoto

mcairns@mhc-ca.com gmcfarland@mhc-ca.com kyamamoto@mhc-ca.com

Santiago

UHY Guiñazú & Asociados SpA. Virgilio Figueroa 6641 Las Condes Santiago Chile

Phone: + 56 2 3213 8700 Fax: +56 2 2956 6501 Email: auditores@oga.cl Website: www.oga.cl Business hours: N/A

Contact Juan Olivares H.

jolivares@uhy-cl.com

Shanghai (UHY liaison office)

ZhongHua Certified Public Accountants LLP 6/F, 100 Bund Square No. 100 South Zhongshan Road Shanghai 200010 China

Phone: +86 21 6352 5500 Fax: +86 21 6352 5566 Email: info@zhonghuacpa.com Website: www.zhonghuacpa.com Business hours: Mon-Fri, 9.00-18.00

Contacts Yong Sun Wilson Lu

yong_sun@zhonghuacpa.com youyi_lu@zhonghuacpa.com

ZhongHua Certified Public Accountants LLP 5F, Block A, Tonghe Tower No.468 Huangshan Road Hefei Anhui China

Phone: +86 (21) 6352 5500 Fax: +86 (21) 6352 5566 Email: info@zhonghuacpa.com Website: www.zhonghuacpa.com Business hours: Mon-Fri, 9.00-18.00

Beijing

ZhongHua Certified Public Accountants LLP 1F, No.55 Shatan Back Street Dongcheng District Beijing China

Guangdong

ZhongHua Certified Public Accountants LLP 7/F, Yuexiu City Square North Tower No. 445 Dongfeng Middle Road Yuexiu Area Guangzhou Guangdong China

Phone: +86 20 3203 1536 Business hours: N/A

Contact Ge Yang

ge_yang@zhonghuacpa.com

Hangzhou

ZhongHua Certified Public Accountants LLP Room 1701, Yuan Mao Building No.1 Wen Er Xi Road Hangzhou Zhejiang China

Contact Shuhao Shen

shuhao_shen@zhonghuacpa.com

Jiangsu

ZhongHua Certified Public Accountants LLP 3rd Floor No.1 Hua Yangang Chahar Road Nanjing Jiangsu China

Shandong

ZhongHua Certified Public Accountants LLP 1407 Block B Wanda Square, No.5 Jingsi Rd, Shizhong District Jinan Shandong China

Shenzhen

ZhongHua Certified Public Accountants LLP 9F Financial Technology Building Keyuan Road, Central Sci-Tech Park Nanshan District Shenzhen China

COLOMBIA

Bogotá

UHY Rozo & Parra Ltda Transversal 19 A No 98 - 28 Oficina 202 Bogotá D.C. Colombia

Phone: +57 1 691 5422 Email: s.rozo@uhy-co.com Website: www.uhy-co.com Business hours: [not on file]

Contact Samuel Rozo Monsalve

s.rozo@uhy-co.com

COSTA RICA

San Jose

UHY Auditores y Consultores, S.A. Curridabat, de Plaza del Sol 700 metros al sur y 100 metros al oeste San Jose Curridabat Costa Rica

Phone: +506 2281 3701 Email: operez@uhy-cr.com Website: www.uhy-cr.com Business hours: N/A

Contacts Omar Pérez Rosales Michelle Bone

operez@uhy-cr.com mbone@uhy-perez.com

CROATIA

UHY HB EKONOM d.o.o. Hrvatske Mornarice 1H Split HR-21000 Croatia

Phone: +385 21 381 120 Fax: +385 21 381 119 Email: split@uhy.hr Website: www.uhyincroatia.com Business hours: [not on file]

Contacts Helena Budisa Darka Cecic

helena.budisa@uhy.hr darka.cecic@uhy.hr

Zagreb

UHY RUDAN d.o.o. Ilica 213 Zagreb HR-10000 Croatia

Phone: +385 1 39 06 374 Fax: +385 1 30 10 380 Email: info@uhy.rudan.hr Website: www.uhyincroatia.com Business hours: [not on file]

Contacts Iva Cerovsky Dragan Rudan

iva.cerovsky@uhy.rudan.hr dragan.rudan@uhy.rudan.hr

CYPRUS

Nicosia

UHY Antonis Kassapis Limited 89 Kennedy Avenue Suite 201, Second Floor PO Box 26624 Nicosia CY-1640 Cyprus

Phone: +357 22 379210 Fax: +357 22 379212 Email: uhy@uhy.com.cy Website: www.uhy.com.cy Business hours: [not on file]

Contact Antonis Kassapis

antonis.kassapis@cosmoserve.com

CZECH REPUBLIC

Prague (UHY liaison office)

AUDITOR, spol. s r.o. Hastalska 6 Prague 1 110 00 Czech Republic

Phone: +420 224 800 411 Fax: +420 222 326 634 Email: praha@auditor.eu Website: www.auditor.eu Business hours: [not on file]

AUDITOR, spol. s r.o. Dominikanske namesti 4/5 Brno 602 00 Czech Republic

Phone: +420 542 422 601 Fax: +420 542 422 602 Email: brno@auditor.eu Website: www.auditor.eu Business hours: [not on file]

Pelhrimov

AUDITOR, spol. s r.o. Masarykovo nam. 30 Pelhrimov 393 01 Czech Republic

Phone: +420 565 502 502 Fax: +420 565 322 237 Email: pelhrimov@auditor.eu Website: www.auditor.eu Business hours: [not on file]

DENMARK

Copenhagen

inforevision Buddingevej 312 Copenhagen Søborg DK-2860 Denmark

Phone: +45 39 53 50 00 Fax: +45 39 53 50 99 Email: info@info-revision.dk Website: www.info-revision.dk Business hours: [not on file]

Contact Vibeke Düring Jensen

vd@info-revision.dk

DOMINICAN REPUBLIC

Santo Domingo

UHY Canahuate Calderon & Asociados Calle César A. Canó No. 313 El Millón Santo Domingo Dominican Republic

Phone: +1 809 567 5916 Fax: +1 809-567-2768 Email: info@uhycanahuatecalderon.com Website: www.uhycanahuatecalderon.com Business hours: N/A

Contact Arabellis Calderón González

arabellis.calderon@canahuatecalderon.com

ECUADOR

Quito (UHY liaison office)

UHY Assurance & Services Cia. Ltda. Pedro Ponce Carrasco E9-25 y Av. 6 de Diciembre Edificio Lennon, Piso 9 Quito Ecuador

Phone: +593 2 3530 204 Website: www.uhyassurance.ec Business hours: N/A

Contact Freddy Cevallos Bustamante

f.cevallos@uhyassurance.ec

UHY El Geziry, Elfakhrani & Co. 1 Talaat Harb square Third floor, Office 31 Down Town Cairo Egypt

Phone: +202 239 57187 Fax: +202 239 36140 Email: k.elfakhrani@uhy-eg.com Website: www.uhy-eg.com Business hours: N/A

Contacts Khaled Elfakhrani Rafik Elgeziry Hassan Elgeziry

k.elfakhrani@uhy-eg.com rafik@uhy-eg.com h.elgeziry@uhy-eg.com

UHY El Geziry, Elfakhrani & Co. October Trade Center 6th of October Central service Road Building 2 – Forth floor – office 42 Cairo Egypt

Phone: +202 383 60233 Email: k.elfakhrani@uhy-eg.com Website: www.uhy-eg.com Business hours: [not on file]

Contacts Khaled Elfakhrani Mohamed Abdullah Hazem Elhakim

k.elfakhrani@uhy-eg.com m.abdullah@uhy-eg.com h.hakim@uhy-eg.com

FINLAND

Jyväskylä (UHY liaison office)

UHY TietoAkseli Puistokatu 2 C Jyväskylä FIN-40100 Finland

Phone: +358 10 3472 800 Fax: +358 10 3472 801 Email: info@tietoakseli.fi Website: www.tietoakseli.fi Business hours: [not on file]

Contact Sanna Vähäkömi

sanna.vahakomi@tietoakseli.fi

Helsinki

UHY TietoAkseli Laajalahdentie 23 Helsinki FIN-00330 Finland

Phone: +358 10 3472 800 Fax: +358 10 3472 801 Email: helsinki@tietoakseli.fi Website: www.tietoakseli.fi Business hours: [not on file]

Mikkeli

UHY TietoAkseli Jääkärinkatu 33 Mikkeli FIN-50130 Finland

Phone: +358 10 3472 800 Fax: +358 10 3472 801 Email: mikkeli@tietoakseli.fi Website: www.tietoakseli.fi Business hours: [not on file]

UHY TietoAkseli Hallituskatu 29 Oulu FIN-90100 Finland

Phone: +358 10 3472 800 Fax: +358 10 3472 801 Email: oulu@tietoakseli.fi Website: www.tietoakseli.fi Business hours: [not on file]

FRANCE

Paris (UHY liaison office)

UHY GVA CS 81691 105 avenue Raymond Poincaré 75116, Cedex 16 Paris F-75771 France

Phone: +33 1 45 00 76 00 Fax: +33 1 45 00 40 10 Email: muriel.nouchy@uhygva.com Website: www.uhygva.com Business hours: [not on file]

Contacts Muriel Nouchy Raymond Dijols Philippe Bonnin

muriel.nouchy@uhygva.com raymond.dijols@uhygva.com philippe.bonnin@uhygva.com

UHY GVA 47 rue Crepet Lyon 69007 France

Phone: + 1 45 00 76 00 Email: muriel.nouchy@uhygva.com Website: www.uhygva.com Business hours: N/A

Contact Muriel Nouchy

muriel.nouchy@uhygva.com

GEORGIA

Tbilisi (UHY liaison office)

UHY ARG GROUP 12 Tsintsadze Street Tbilisi 0160 Georgia

Phone: +995 32 236 3007 Email: arggroup.ge@gmail.com Website: www.uhy-ge.com Business hours: N/A

Contact Akaki Zhamutashvili

a.zhamutashvili@uhy-ge.com

Tbilisi

UHY Baramidze Consulting 12 Tsintsadze Street Tbilisi 0160 Georgia

Phone: +995 32 2363007 Business hours: N/A

Contacts Akaki Zhamutashvili Vano Shpetishvili

a.zhamutashvili@uhy-ge.com v.shpetishvili@uhy-ge.com

Tbilisi

UHY ARG, Academy of Business and Audit 12 Tsintsadze Street Tbilisi 0160 Georgia

Phone: +995 32 2363007 Business hours: N/A

Contacts Akaki Zhamutashvili Vano Shpetishvili

a.zhamutashvili@uhy-ge.com v.shpetishvili@uhy-ge.com

GERMANY

Berlin

UHY Lauer & Dr. Peters KG Zimmerstraße 23 Berlin D-10969 Germany

Phone: +49 30 22 65 93 0 Fax: +49 30 22 67 90 50 Email: berlin@uhy-berlin.de Website: www.uhy-berlin.de Business hours: [not on file]

Contact Ulla Peters

peters@uhy-berlin.de

Bremen

Clostermann & Jasper Partnerschaft mbB Kleiner Ort 5 Bremen D-28357 Germany

Phone: +49 421 16 23 70 Fax: +49 421 16 23 725 Email: info@clostermann-jasper.de Website: www.clostermann-jasper.de Business hours: [not on file]

Contacts Tobias Stuber Torsten Jasper

ts@clostermann-jasper.de tj@clostermann-jasper.de

Cologne

Dr. Leyh, Dr. Kossow & Dr. Ott KG Siegburger Str. 215 Cologne D-50679 Germany

Phone: +49 221 36 00 60 Fax: +49 221 36 00 66 6 Email: koeln@lko.de Website: www.lko.de Business hours: [not on file]

Contacts Gunter Stoeber Horst Michael Leyh Birgit Seidel

gunter.stoeber@lko.de horst.leyh@lko.de seidel@lko.de

Frankfurt

UHY Wahlen & Partner Rechtsanwälte, Steuerberater, Wirtschaftsprüfer Walther-von-Cronberg-Platz 13 Frankfurt am Main D-60594 Germany

Phone: +49 69 6605 9379 0 Fax: +49 69 66059379 99 Email: frankfurt@uhy-wahlen.de Website: www.uhy-wahlen.de Business hours: [not on file]

Contact Thomas Wahlen

thomas.wahlen@uhy-wahlen.de

Hamburg

Clostermann & Jasper Partnerschaft mbB Reimersbrücke 5 Hamburg D-20457 Germany

Phone: +49 40 530 29 65 0 Fax: +49 40 530 29 65 65 Email: info@clostermann-jasper.de Website: www.clostermann-jasper.de Business hours: [not on file]

Contact Torsten Jasper

tj@clostermann-jasper.de

Munich

Dr. Langenmayr GmbH Wirtschaftsprüfungsgesellschaft Seidlstrasse 30/VII Munich D-80335 Germany

Phone: +49 89 55 17 07 81 Fax: +49 89 55 17 07 49 Email: lp@dr-langenmayr.de Website: www.dr-langenmayr.de Business hours: [not on file]

Contacts Johannes Bitzer Edmund Weigert Thilo Rath

jbitzer@dr-langenmayr.de weigert@uhy-deutschland.de trath@dr-langenmayr.de

Rostock

UHY Lauer & Dr. Peters KG Gerhart-Hauptmann-Straße 14 Rostock D-18055 Germany

Phone: +49 381 4 44 45 0 Fax: +49 381 4 44 45 29 Email: rostock@uhy-rostock.de Website: www.uhy-berlin.de Business hours: [not on file]

Contact Ulla Peters

peters@uhy-berlin.de

Stuttgart

Kullen Müller Zinser Treuhand GmbH Amundsenstraße 6 Sindelfingen D-71063 Germany

Phone: +49 7031 863 602 Fax: +49 7031 863 699 Email: stuttgart@uhy-deutschland.de Website: www.kullen-mueller-zinser.de Business hours: [not on file]

Contacts Sebastian Otten Dietrich Müller

sebastian.otten@k-m-z.de dietrich.mueller@k-m-z.de

UHY Voscon Chartered Accountants No C 806/4 Boundary Road Tudu adjacent to City Paints Supply Accra Ghana

Phone: +233 302 683430 Fax: +233 302 683435 Email: info@uhyvoscon-gh.com Website: www.uhyvoscon-gh.com Business hours: N/A

Contacts Henry Djangmah Emmanuel K. D. Abbey

henry.djangmah@uhyvoscon-gh.com emmanuel.abbey@uhyvoscon-gh.com

UHY Godwinson (CHARTERED ACCOUNTANT) C 904/15, Olusegun Obasanjo Way, Pig Farm Junction R/A (Geoman House) Accra Ghana

Phone: +233 302 232 655 Email: info@uhygodwinson-gh.com Website: www.uhygodwinson-gh.com Business hours: N/A

Contact Godwin Azasu

g.azasu@uhygodwinson-gh.com

GREECE

Athens (UHY liaison office)

UHY Axon Certified Auditors S.A. 75 Patision Street Athens GR-10434 Greece

Phone: +30 210 82 11 754 Fax: +30 210 82 56 067 Email: info@axonaudit.gr Website: www.axonaudit.gr Business hours: [not on file]

Contact Stavros Nikiforakis

snikiforakis@axonaudit.gr

UHY Axon Certified Auditors S.A. Gefyra Kladisou Nea Kydonia Chania Crete GR-73 100 Greece

Phone: +30 28210 95120 Fax: +30 28210 95120 Email: info@axonaudit.gr Website: www.axonaudit.gr Business hours: [not on file]

Contact Stavros Nikiforakis

snikiforakis@axonaudit.gr

GUATEMALA

Guatemala City

UHY Pérez & Co 2a calle 24-00 zona 15 Vista Hermosa II Edificio Domani, Nivel 17 Oficina 1702 Guatemala City Guatemala

Phone: +502 2503 5900 Email: gerencia@uhy-perez.com Website: www.uhy-perez.com Business hours: [not on file]

Contacts René Pérez Ordóñez Omar Pérez Rosales Bryan Pérez Rosales

rperez@uhy-perez.com operez@uhy-perez.com bperez@uhy-perez.com

GUERNSEY

St Peter Port

Louvre Trust (Guernsey) Limited 1st Floor, St Peters House Le Bordage St Peter Port Guernsey GY1 1BR Guernsey

Phone: +44 1481 727 249 Fax: +44 1481 748 957 Email: info@louvregroup.com Website: www.louvregroup.com Business hours: [not on file]

Contact Derek Baudains

derek.baudains@louvregroup.com

HONDURAS

Tegucigalpa (UHY liaison office)

UHY Auditores y Consultores, S.A. Tres Caminos 5ta calle No. 354 M.D.C Tegucigalpa Honduras

Phone: +504 2239 1305 Email: operez@uhy-hn.com Website: www.uhy-hn.com Business hours: N/A

Contact Omar Pérez Rosales

operez@uhy-hn.com

San Pedro Sula

UHY Auditores y Consultores, S.A. 1 y 2 Calles, 1 y 2 Avenidas Barrio el Centro San Pedro Sula Honduras

Phone: +504 2552 9981 Fax: +504 2552 9981 Email: operez@uhy-hn.com Website: www.uhy-hn.com Business hours: N/A

Contacts Omar Pérez Rosales Michelle Bone

operez@uhy-hn.com mbone@uhy-perez.com

HONG KONG

Hong Kong

UHY Vocation HK CPA Limited 3/F Malaysia Building 50 Gloucester Road Wan Chai District Hong Kong Hong Kong

Phone: +852 2332 0661 Fax: +852 2332 0304 Email: dng@uhy-hk.com Website: www.uhy-hk.com Business hours: [not on file]

Contacts David Ng Mica Pang

dng@uhy-hk.com phc@uhy-hk.com

Hong Kong

Tai Kong CPA Limited 21/F Chinachem Tower 34-37 Connaught Road Central Central District Hong Kong Hong Kong

Phone: +852 2892 2800 Fax: +852 2834 8777 Email: robertkong@tkcpa.com.hk Website: www.tkcpa.com.hk Business hours: [not on file]

Contact Robert Kong

robertkong@tkcpa.com.hk

HUNGARY

Budapest

Bergmann Accounting & Auditing 186 Váci út Budapest H-1138 Hungary

Phone: +36 1 238 9050 Fax: +36 1 238 9010 Email: peter.bergmann@bergmann.hu Website: www.bergmann.hu Business hours: [not on file]

Contact Péter Bergmann

peter.bergmann@bergmann.hu

Kolkata (UHY liaison office)

Lodha & Co Esplanade Mansion 14 Government Place (East) Kolkata 700 069 India

Phone: +91 33 4040 0000 Fax: +91 33 2248 6960 Email: cal@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact R. P. Singh

rpsingh@lodhaco.com

Mumbai (UHY liaison office)

Chandabhoy & Jassoobhoy 208 Phoenix House, A Wing, 2nd Floor 462 Senapati Bapat Marg Lower Parel Mumbai 400 013 India

Phone: +91 22 2498 1516 Fax: +91 22 2498 1718 Email: mail@cnj.in Website: www.cnj.in Business hours: Mon-Fri, 09.00-18.00

Contact Sunil Hansraj

sunil@cnj.in

Bangalore

YCRJ & Associates #236, Pushagiri Bhavan 3rd Floor, F Block, 14th Main Sahakarnagar Bangalore 560 092 India

Phone: +91 80 2362 3395 Email: mail@ycrj-cnj.in Website: www.cnj.in Business hours: N/A

Contacts Yashavanth Khanderi Rajnish Rao

khanderi@ycrjca.com rajnish@ycrj-cnj.in

Chennai

YCRJ & Associates No. 23, First Cross Street 2nd Main Road Annaji Rao Nagar, Chennai West K K Nagar 600078 India

Phone: +91 44 23765388 Email: chennai@ycrj-cnj.in Website: www.cnj.in Business hours: N/A

Contact Rajnish Rao

rajnish@ycrj-cnj.in

Chennai

Lodha & Co Guru Kirpa Nivas 20/7 Lalithapuram Street, Opp. Sree Goudiya Mutt Royapettah Chennai Tamil Nadu 600 014 India

Phone: +91 44 28131157 Fax: +91 44 2825 1157 Email: chennai@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact G. Subramania Sarma

chennai@lodhaco.com

Hyderabad

Lodha & Co Plot No 84m BHEL Enclave Akbar Road Secunderabad 500 009 India

Phone: +91 40 27953116. Email: hyderabad@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact Someswara Kenguva

hyderabad@lodhaco.com

Hyderabad

YCRJ & Associates 5-25/1, Prashanth Nagar Colony Old Alwal Road Hyderabad 500015 India

Phone: +91 40 32591201 Email: hyderabad@ycrj-cnj.in Website: www.cnj.in Business hours: N/A

Contact Rajnish Rao

rajnish@ycrj-cnj.in

Jaipur

Lodha & Co Khetan Bhawan Mirza Ismail Road Jaipur 302001 India

Phone: +91 141 237 0662 Email: jaipur@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact Vijay Shrimal

jaipur@lodhaco.com

Mumbai

Lodha & Co 6 Karim Chambers 40 Ambalal Doshi Marg Fort Mumbai 400 023 India

Phone: +91 22 2269 1414 Fax: +91 22 2265 0126 Email: mumbai@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact Nandkishore Bafna

nandbafna@lodhaco.com

Mumbai

Darshan Bheda & Associates 437/B Kewal Industrial Estate Senapati Bapat Marg Lower Parel Mumbai 400 013 India

Phone: +91 22 2495 0011/21 Email: mail@dba-cnj.in Website: www.cnj.in Business hours: N/A

Contact Darshan Bheda

darshan@dba-cnj.in

New Delhi

Lodha & Co C-1, Upasana Building 1 Hailey Road New Delhi 110 001 India

Phone: +91 11 2371 0176 Fax: +91 11 2334 5168 Email: delhi@lodhaco.com Website: www.lodhaco.com Business hours: Mon-Fri, 9.30-18.00 & Sat, 9.30-15.00

Contact N. K. Lodha

delhi@lodhaco.com

INDONESIA

Jakarta (UHY liaison office)

KAP Hananta Budianto & Rekan Jl. Wijaya II-79 Kebayoran Baru Jakarta 12160 Indonesia

Phone: +62 21 723 5656 Fax: +62 21 724 5293 Email: info@hananta.com Website: www.hananta.com Business hours: Mon-Fri, 8.00-17.00

Contact Venancia Wijono

venancia@hananta.com

Semarang

KAP Hananta Budianto & Rekan Jl. Sisingamangaraja 20-22 Candi Baru Semarang 50253 Indonesia

Phone: +62 24 841 2000 Fax: +62 24 844 2134 Email: hananta@hananta.com Website: www.hananta.com Business hours: Mon-Fri, 8.00-17.00; Sat, 8.00-13.00

Contact Hananta Budianto

hananta@hananta.com

Surabaya

KAP Hananta Budianto & Rekan Raya Darmo Business Center B-21 Jl. Raya Darmo 54-56 Surabaya 60265 Indonesia

Phone: +62 31 563 6070 Fax: +62 31 563 6075 Email: info@hananta.com Website: www.hananta.com Business hours: Mon-Fri, 8.00-17.00

Contact Teguh Prajitno

teguh@hananta.com

IRELAND

Dundalk (UHY liaison office)

UHY Farrelly Dawe White Limited FDW House Blackthorn Business Park Coes Road Dundalk Co. Louth Ireland

Phone: +353 42 933 9955 Fax: +353 42 933 9400 Email: info@fdw.ie Website: www.fdw.ie Business hours: [not on file]

Contacts Alan Farrelly Michael Bellew

alanfarrelly@fdw.ie michaelbellew@fdw.ie

Balbriggan

UHY Farrelly Dawe White Limited Units 4A & 4G, Fingal Bay Business Park Balbriggan Co. Dublin Ireland

Contacts Richard Berney Alan Farrelly

richardberney@fdw.ie alanfarrelly@fdw.ie

Dublin

UHY Farrelly Dawe White Limited Fitzwilliam Hall Fitzwilliam Place Dublin 2 Ireland

Contacts Alan Farrelly Michael Bellew

alanfarrelly@fdw.ie michaelbellew@fdw.ie

UHY Farrelly Dawe White Limited Unit 10 Monaghan Court Monaghan St Newry Co. Down BT35 6AA Ireland

Contacts Michael Bellew Alan Farrelly

michaelbellew@fdw.ie alanfarrelly@fdw.ie

ISLE OF MAN

Ballasalla

UHY Crossleys LLC PO Box 1 Portland House Station Road Ballasalla IM99 6AB Isle of Man

Phone: +44 1624 822 816 Fax: +44 1624 824 570 Email: mail@crossleys.com Website: www.crossleys.com Business hours: [not on file]

Contact Andrew Pennington

apennington@crossleys.com

ISRAEL

Tel Aviv

UHY Shtainmetz-Aminoach & Co CPAs Engel House 88 Yigal Alon St. Tel Aviv Israel

Phone: +972 77 770 0000 Fax: +972 3 760 1100 Email: k@cpa.co.il. Website: www.cpa.co.il Business hours: [not on file]

Contact Kobi Shtainmetz

k@cpa.co.il

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

Milan (UHY liaison office)

UHY Bompani Srl (Audit) Via Aurelio Saffi 25 Milan 20123 Italy

Phone: +39 02 498 6350/7 Email: milano@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Andrea Fantechi

a.fantechi@uhy-it.com

Rome (UHY liaison office)

UHY Advisor Srl (Tax & Accounting) Via Birmania 81 Rome 00144 Italy

Phone: +39 06 591 7469 Email: roma@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Cristiano Fasanari

c.fasanari@uhy-it.com

Florence

UHY Bompani Srl (Audit) Viale G. Mazzini 26 Florence 50132 Italy

Phone: +39 055 747 7276 Email: firenze@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Simone Sartini

s.sartini@uhy-it.com

Florence

FiderConsult Srl (Tax & Accounting) Viale G. Mazzini 26 Florence 50132 Italy

Phone: +39 055 2347 902 Fax: +39 055 2347909 Email: firenze@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Simone Biagiotti

s.biagiotti@uhy-it.com

FiderConsult Srl (Tax & Accounting) Via Emilio Motta, 10 Milan 20144 Italy

Phone: +39 02 4398 6367 Fax: +39 02 498 54 40 Email: milano@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Cristiano Fasanari

c.fasanari@uhy-it.com

UHY Advisor Srl (Tax & Accounting) Via Aurelio Saffi 25 Milan 20123 Italy

Phone: +39 02 48012534 Email: milano@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Sabino Dente

s.dente@uhyitaly.com

UHY Associati S.t.p.r.l. (Tax & Accounting) Via Bernardino Telesio 2 Milan 20145 Italy

Phone: +39 02 4801 2534 Email: uhyassociati@legalmail.it Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Novara

UHY Associati S.t.p.r.l. (Tax & Accounting) Via Righi 27 Novara 28100 Italy

Phone: +39 0321 466493 Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Novara

UHY Bompani Srl (Audit) Via Righi 27 Novara 28100 Italy

Phone: +39 0321 466493 Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Gabriella Ricciardi

g.ricciardi@uhy-it.com

Padova

UHY Bompani Srl (Audit) Via Curzola 11 Padova 35135 Italy

Phone: +39 049 825 7892 Email: padova@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Andrea Fantechi

a.fantechi@uhy-it.com

UHY Bompani Srl (Audit) Via Birmania 81 Rome 00144 Italy

Phone: +39 06 5917469 Email: roma@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Andrea D'Amico

a.damico@uhy-it.com

FiderConsult Srl (Tax & Accounting) via Birmania 81 Rome 00144 Italy

Phone: +39 06 591 7469 Fax: +39 06 5913582 Email: roma@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Paolo Lenzi

p.lenzi@uhy-it.com

Viareggio

UHY Bompani Srl (Audit) Piazza Viani 11/A Viareggio (LU) 55049 Italy

Phone: +39 058 4393 0005 Email: viareggio@uhy-it.com Website: www.uhy-it.com Business hours: Mon-Fri, 9:00-13:00, 14:00-18:00

Contact Simone Sartini

s.sartini@uhy-it.com

UHY Tokyo & Co. 33 Inari-Nakanomachi Fukakusa Fushimi-ku, Kyoto-shi Kyoto 612-0807 Japan

Phone: +81 75 645 1356 Fax: +81 75 645 2657 Email: info@uhy-tokyo.or.jp Website: www.uhy-tokyo.or.jp Business hours: [not on file]

Contact Nobuyuki Hara

info@uhy-tokyo.or.jp

UHY Tokyo & Co. Place Canada 3F 7-3-37 Akasaka Minato-ku Tokyo 107-0052 Japan

Phone: +81 3 5410 1391 Fax: +81 3 5410 2475 Email: info@uhy-tokyo.or.jp Website: www.uhy-tokyo.or.jp Business hours: [not on file]

Contact Nobuyuki Hara

info@uhy-tokyo.or.jp

JORDAN

UHY Arab Auditors 8 Al-Qayrawan St Alrabieh PO Box 17906 Amman 11195 Jordan

Phone: +962 6 5511 779 Fax: +962 6 5517 541 Email: info@arabauditors.jo Website: www.arabauditors.jo Business hours: [not on file]

Contact Nabil Haddad

nih@arabauditors.jo

KAZAKHSTAN

Almaty (UHY liaison office)

UHY SAPA-Consulting LLP 14A Mamyr-4 micro-district Almaty 050036 Kazakhstan

Phone: +7 727 381 62 87 Fax: +7 727 381 62 88 Email: office@uhy-kz.com Website: www.uhy-kz.com Business hours: [not on file]

Contacts Saltanat Yessengazina Zhanibek Zhumadil

s_esengazina@uhy-kz.com sapa-expertise@uhy-kz.com

Aktobe

UHY SAPA-Consulting LLP 48A Aiteke-Bi Street, Apt.7 Aktobe Aktobe Oblast 030000 Kazakhstan

Astana

UHY SAPA-Consulting LLP 18 Momyshuly Street, Apt. 172 Almaty District Astana 010000 Kazakhstan

Atyrau

UHY SAPA-Consulting LLP 13 Mechnikov Thoroughfare, Apt.1 Atyrau Atyrau Oblast 060011 Kazakhstan

Shymkent

UHY SAPA-Consulting LLP 39 Republic Street, Apt. 9 Abay District Shymkent South Kazakhstan Oblast 16002 Kazakhstan

Ural’sk

UHY SAPA-Consulting LLP 215 Dostyk-Druzhba Street Apt. 406 Ural’sk Western Kazakhstan Oblast 090003 Kazakhstan

Nairobi

UHY Kenya PO Box 13550-00800 1st Floor, Centro House Ring Road, Westlands Nairobi Kenya

Phone: +254 20 444 7196 Fax: +254 20 4446452 Email: info@uhy-ke.com Website: www.uhy-ke.com Business hours: Mon-Fri, 8.30-17.00

Contact Mwai Mbuthia

mmbuthia@uhy-ke.com

KOREA, REPUBLIC OF

Seoul (UHY liaison office)

UHY Seil Accounting Corp Room 201, Mayflower Member's Building 1688-6 Seocho-dong Seocho-gu Seoul Korea, Republic of

Phone: +82 2 523 5500 Fax: +82 2 525 4006 Email: cpahn@hanmail.net Website: www.seiltax.co.kr Business hours: [not on file]

Contact Sam-Won Hyun

cpahn@hanmail.net

UHY Seil Accounting Corp Room 1002, Ilheung Building 126-1 Chungmuro4-ga Jung-gu Seoul Korea, Republic of

Phone: +82 2 2268 6934 Fax: +82 2 2264 7399 Email: cpajo@yahoo.co.kr Website: www.seiltax.co.kr Business hours: [not on file]

cpahn@hanmail.net

UHY Seil Accounting Corp Room 507, Poongsung Building 392-2 Poongnap-dong Songpa-gu Seoul Korea, Republic of

Phone: +82 2470 4666 Fax: +82 2472 4666 Email: cpahn@hanmail.net Website: www.seiltax.co.kr Business hours: [not on file]

cpahn@hanmail.net

UHY Seil Accounting Corp 9th Floor, Yuchang Building, Yeouido-dong Yeong Deung Po-gu Seoul Korea, Republic of

Phone: +82 2 780 3377 Fax: +82 2 780 3636 Email: sswon@seiltax.co.kr Website: www.seiltax.co.kr Business hours: [not on file]

cpahn@hanmail.net

KUWAIT

Kuwait City

UHY Fawzia Mubarak Al-Hassawi Al-Hamra Business Tower, 18 Floor, Block B Sharq Area Kuwait City PO Box 20316, Safat Kuwait 13064 Kuwait

Phone: +965 2220 2221 Email: info@uhy.com.kw Website: www.uhy-kw.com Business hours: [not on file]

Contacts Fawzia Al-Hassawi Baha Hussein

fawzia_mubarak@yahoo.com btawfiq@uhy.com.kw

LEBANON

Beirut

UHY Andy Bryan Mallah Center, Fifth Floor Jal el Dib Square Beirut Lebanon

Phone: +961 4 717781 Fax: +961 4 717782 Email: beirut@uhy-lb.com Website: www.uhy-lb.com Business hours: [not on file]

Contact Elie Abboud

e.abboud@uhy-lb.com

LUXEMBOURG

Luxembourg

UHY Fibetrust S.àr.l. 38, Boulevard Napoléon 1er B.P. 777 Luxembourg L-2210 Luxembourg

Phone: +352 263 7711 Fax: +352 26 37 71 50 Email: mail@fibetrust.lu Website: www.fibetrust.lu Business hours: [not on file]

Contact Jürgen Fischer

j.fischer@fibetrust.lu

MALAYSIA

Johor Bahru

UHY Lot 19.01, Level 19 Public Bank Tower 19 Jalan Wong Ah Fook Johor Bahru Johor 80000 Malaysia

Phone: +60 7 222 2828 Fax: +60 7 222 2829 Email: uhyjb@uhydiong.com Website: www.uhy.com.my Business hours: [not on file]

Contacts Tai Pew Diong Bee Sin Teoh

dtp1@uhydiong.com.sg teohbs@uhy.com.my

Kuala Lumpur

UHY Suite 11.05, Level 11, The Gardens South Tower Mid Valley City Lingkaran Syed Putra Kuala Lumpur 59200 Malaysia

Phone: +60 3 2279 3088 Fax: +60 3 2279 3099 Email: uhy-kl@uhy-my.com Website: www.uhy.com.my Business hours: [not on file]

Contact Alvin Tee Guan Pian

alvin@uhy-my.com

Penang

UHY TAC 51-11-F, Menara BHL Jalan Sultan Ahmad Shah Penang 10050 Malaysia

Phone: +60 4 210 0100 Fax: +60 4 210 0101 Email: uhy-pg@uhy-my.com Website: www.uhy.com.my Business hours: [not on file]

Contact Aik Chuan Yeoh

yeoh.ac@uhy-my.com

Penang

UHY Loh 2nd Floor, Silver Square 309-J, Perak Road, Penang 10150 Malaysia

Phone: +60 (4) 281 4628 Fax: +60 (4) 28 20 200 Email: uhy-loh@uhy-my.com Website: www.uhy.com.my Business hours: [not on file]

Contact Chye Teik Loh

loh.chyeteik@uhy-my.com

Ta' Xbiex

UHY Pace, Galea Musù & Co Matilda Court, 35/2, Giuseppe Cali' Street Ta' Xbiex XBX 1423 Malta

Phone: +356 2131 1814 Fax: +356 2131 0461 Email: djpace@uhymalta.com Website: www.uhymalta.com Business hours: Mon-Fri, 8.00-17.00

Contact David Pace

djpace@uhymalta.com

MAURITIUS

Port Louis

UHY & Co Duke of York Street Champ De Mars Port Louis Mauritius

Phone: +230 213 34 61 Fax: +230 213 34 62 Email: contact@uhyheeralall.com Website: www.uhy.co.mu Business hours: [not on file]

Contact Nirmal Heeralall

nheeralall@uhy.co.mu

MEXICO

Mexico City (UHY liaison office)

UHY Glassman Esquivel y Cía S.C. Av. Paseo de la Reforma No.195 Pisos 16, 17 y P.H. Del. Cuauhtémoc, Col. Cuauhtémoc Mexico D.F. C.P. 06500 Mexico

Phone: +52 55 5566 1888 Fax: +52 55 5566 1888 x11 Email: oge@uhy-mx.com Website: www.uhy-mx.com Business hours: Mon-Fri: 8:00-18:00

Contact Oscar Gutiérrez Esquivel

oge@uhy-mx.com

Monterrey

UHY Glassman Esquivel y Cía S.C. Batallón de San Patricio 109, Pisos 10 y 11 Col. Valle Oriente, San Pedro Garza García Monterrey N.L. 66260 Mexico

Phone: +52 55 5566 1888 Email: oge@uhy-mx.com Website: www.uhy-mx.com Business hours: N/A

oge@uhy-mx.com

Villahermosa

UHY Glassman Esquivel y Cía S.C. C. Leona Vicario No. 115, Col. El Gringo, Cárdenas Tabasco, Villahermosa Tabasco C.P. 86590 Mexico

Phone: +52 55 5566 1888 Email: oge@uhy-mx.com Website: www.uhy-mx.com Business hours: N/A

oge@uhy-mx.com

MOROCCO

Tangier

UHY Ben Mokhtar & Co 15 Rue Imam Assili Resd. Takafoul 1er étage Tangier 90000 Morocco

Phone: +212 539 94 45 93 Fax: +212 539 94 05 49 Email: contact@uhy-benmokhtar.ma Website: www.uhy-benmokhtar.ma Business hours: [not on file]

Contact Mohamed Ben Mokhtar

contact@uhy-benmokhtar.ma

MYANMAR

Yangon

Ngwe Inzaly Audit Firm* Room 801, Tower B 50th Street Condominium (AMPS) Between 50th & 51st Streets, Botahtaung Yangon Myanmar

Phone: +95 (1) 397 424 Fax: +95 (1) 397 575 Email: ngweinzali@gmail.com Website: www.ngweinzalyaudit.com Business hours: N/A

Contact Aye Thida

ngweinzali@googlemail.com

NETHERLANDS

Eindhoven

Govers Accountants/Consultants Beemdstraat 25 5653MA Eindhoven Netherlands

Phone: +31 40 2 504 504 Fax: +31 40 2 504 599 Email: pijnaker@govers.nl Website: www.govers.nl Business hours: [not on file]

Contacts Paul Mencke Bas Pijnaker

mencke@govers.nl pijnaker@govers.nl

NEW ZEALAND

Auckland (UHY liaison office)

UHY Haines Norton (Auckland) Ltd 22 Catherine Street Henderson Auckland 0612 New Zealand

Phone: +64 9 839 0087 Fax: +64 9 837 2992 Email: info@uhyhn.co.nz Website: www.uhyhn.co.nz Business hours: [not on file]

Contact Grant Brownlee

grantb@uhyhn.co.nz

Helensville

UHY Haines Norton (Auckland) Ltd PO Box 17 Helensville 0800 New Zealand

Phone: +649 420 7972 Fax: +649 420 7973 Email: markf@uhyhn.co.nz Website: www.uhyhn.co.nz Business hours: N/A

Contact Mark Foster

markf@uhyhn.co.nz

NIGERIA

Lagos (UHY liaison office)

UHY Maaji & Co 22 Town Planning Way Ilupeju Lagos Lagos State Nigeria

Phone: +234 1 761 4671 Email: info@uhy-ng-maaji.com Website: www.uhy-ng-maaji.com Business hours: [not on file]

Contact Gabriel Idahosa

g.idahosa@uhy-ng-maaji.com

Wuse (UHY liaison office)

UHY Benson Suite 203/205 Anbeez Plaza 15 Ndola Crescent Wuse Zone 5, Abuja FCT Nigeria

Phone: + 234 803 720 2120 Email: b.ugwu@uhy-ng-maaji.com Business hours: [Not on file]

Contact Benson Ugwu

b.ugwu@uhy-ng-maaji.com

UHY Maaji & Co Plot 107 Gidado Idris Street Wuye District PO Box 4640 Garki Abuja FCT Nigeria

Contact Ozigi Omuya

j.omuya@uhy-ng-maaji.com

Benin City

UHY Maaji & Co 28 Sakponba Road 2nd Floor Suite 2 Benin City Edo State Nigeria

Contact Lawrence Etukakpan

l.etukakpan@uhy-ng-maaji.com

Ebute-Metta

UHY Benson 78, Murtala Mohammed Way Ebute-Metta Lagos State Nigeria

Phone: +234 803 328 3897 Email: g.chukwunyere@uhy-ng-maaji.com Business hours: [Not on file]

Contact Geoffrey Chukwunyere

g.chukwunyere@uhy-ng-maaji.com

Ejigbo

UHY Benson Suite 17, Block B1 Iyana Ejigbo Shopping Arcade 61-67 Egbe Road Iyana Ejigbo Lagos State Nigeria

Phone: +234 808 916 0880 Email: o.okhiria@uhy-ng-maaji.com Website: www.uhy-ng-benson.com Business hours: [Not on file]

Contact OLUFEMI Okhiria

o.okhiria@uhy-ng-maaji.com

UHY Maaji & Co Shekinah Plaza Plot 1 Samuel Ladoke Akintola Boulevard Garki 2 Abuja FCT Nigeria

Contact Mada Chagwa

m.chagwa@uhy-ng-maaji.com

Kaduna

UHY Maaji & Co 1 Kachia Expressway, Jupari Intl School Television Village PO Box 5058 Kaduna Kaduna State Nigeria

Contact Nuhu Bargo

n.bargo@uhy-ng-maaji.com

UHY Maaji & Co 72 Airport Road Kano, Kano State Nigeria

Lokoja

UHY Maaji & Co Kogi Circle Lokoja Kogi State Nigeria

Maiduguri

UHY Maaji & Co Shop 15 Bagana Plaza Opp 777 Housing Estate, Kano – Jos Road PO Box 2444 Maiduguri Borno State Nigeria

Contact Mada Chagwa

Owerri

UHY Benson 9 Mbari Street Ikenegbu Layout Owerri Imo State Nigeria

Phone: +234 803 435 5231 Email: n.ogueri@uhy-ng-maaji.com Business hours: [Not on file]

Contact Ndubuisi Ogueri

n.ogueri@uhy-ng-maaji.com

Port Harcourt

UHY Maaji & Co 180 Aba Road Port Harcourt Rivers State Nigeria

Contact Vincent Nehikhare

v.nehikhare@uhy-ng-maaji.com

UHY Maaji & Co Plot 10 Aliyu Road Karewa GRA Yola Adamawa State Nigeria

Contact Mada Chagwa

NORWAY

Oslo (UHY liaison office)

Revisorgruppen AS (Oscars gate 30) Postboks 7154 Majorstuen Oslo N-0307 Norway

Phone: +47 23 20 49 00 Fax: +47 23 20 49 01 Email: post@rg.no Website: www.rg.no Business hours: [not on file]

Contact Kirsti Armann

ka@rg.no

Akershus

Revisorgruppen Mæland & Østbye AS (Rosenholm Campus, Rosenholmveien 25) Postboks 335 Kolbotn N-1411 Norway

Phone: +47 66 81 79 00 Fax: +47 66 81 79 49 Email: akershus@rg.no Website: www.rg.no Business hours: [not on file]

Contact Jan van Woensel Kooy

jwk@rg.no

Ålesund

Revisorgruppen Møre AS (Daaeskogen Næringsbygg) Postboks 7731 Spjelkavik Ålesund N-6022 Norway

Phone: +47 40 00 69 23 Fax: +47 70 17 36 31 Email: atleflo@rg.no Website: www.rg.no Business hours: [not on file]

Contact Atle Birger Flø

atleflo@rg.no

Åndalsnes

Revisorgruppen Åndalsnes AS (Nesgata 10) Postboks 116 Åndalsnes N-6300 Norway

Phone: +47 71 22 46 10 Fax: +47 71 22 46 11 Email: post@andalsnes.rg.no Website: www.rg.no Business hours: [not on file]

Contact Endre Engen

ee@rg.no

Bergen

Revisorgruppen Hordaland AS Strandgaten 203, Bergen 5004 Norway

Phone: +55 21 07 80 Email: hordaland@rg.no Business hours: N/A

Contact Roger Sleire

roger@rg.no

Bodø revisjonskontor AS Nordstrandv. 65 A Postboks 1171 Bodø 8001 Norway

Phone: +47 75 55 17 90 Email: firmapost@borev.no Website: www.borev.no Business hours: N/A

Contact Jørund Tingvand

jt@borev.no

Drammen

Revisorgruppen Drammen AS Vintergata 11 Postboks 4130 Gulskogen Drammen N-3005 Norway

Phone: +47 40 00 10 93 Fax: +47 32 26 84 97 Email: drammen@rg.no Website: www.rg.no Business hours: [not on file]

Contact Roald Skeide

rs@rg.no

Førde

Revisorgruppen Fjordane AS Naustdalsvegen 1b Førde N-6800 Norway

Phone: +47 57 82 40 90 Fax: +47 57 82 40 91 Email: post@r-r.no Website: www.rg.no Business hours: [not on file]

Contact Roger Hopland

post@r-r.no

Kristiansand

Revisorgruppen Agder AS (Kongensg 4) Postboks 56 Kristiansand N-4610 Norway

Phone: +47 38 04 18 90 Fax: +47 38 12 34 79 Email: post@rgagder.no Website: www.rg.no Business hours: [not on file]

Contact Ingemar Kørling

ik@rgagder.no

Kvam/ Norheimsund

Revisorgruppen Hordaland AS Sandvenvegen 43 Norheimsund 5600 Norway

Phone: +47 56 55 00 70 Email: hordaland@rg.no Business hours: N/A

Contact Roger Sleire

roger@rg.no

Namdal

Revisorgruppen Namdal AS (Sverres gate 23) Postboks 407 Namsos N-7801 Norway

Phone: +47 74 27 40 66 Fax: +47 74 27 40 09 Email: namdal@rg.no Website: www.rg.no Business hours: [not on file]

Contacts Sylvia Gladsø Torstein Storøy

sg@rg.no ts@rg.no

Revisorgruppen Abrahamsen & Løken AS (Oscars gate 30) Postboks 7154 Majorstuen Oslo N-0307 Norway

Phone: +47 23 20 49 00 Fax: +47 23 20 49 01 Email: oslo@rg.no Website: www.rg.no Business hours: [not on file]

Contact Hallvard Holme

hh@rg.no

Revisorgruppen FMØ DA (Oscars gate 30) Postboks 7154 Majorstuen Oslo N-0307 Norway

Phone: +47 23 20 49 00 Fax: +47 23 20 49 01 Email: oslo@rg.no Website: www.rg.no Business hours: [not on file]

Contacts Mari Østbø Odd Arvetorpet

mo@rg.no oa@rg.no

Sarpsborg

Revisorgruppen Østfold DA Hundskinnveien 98 Sarpsborg N-1711 Norway

Phone: +47 69 13 98 88 Fax: +47 69 13 98 98 Email: kay.minge@ostfold.rg.no Website: www.rg.no Business hours: [not on file]

Contact Kay Minge

kay.minge@ostfold.rg.no

Stjørdal

Revisorgruppen Trøndelag AS Kjøpmannsgt. 12 Stjørdal N-7500 Norway

Phone: +47 74 82 96 00 Fax: +47 72 59 02 10 Email: post@trl.rg.no Website: www.rg.no Business hours: [not on file]

Contact Rune Fiskerstrand

rf@rg.no

Trondheim

Revisorgruppen Trøndelag AS Øvre Flatåsveg 14B Flatåsen N-7079 Norway

Phone: +47 72 59 75 00 Fax: +47 72 59 02 10 Email: post@trl.rg.no Website: www.rg.no Business hours: [not on file]

Contact Rune Fiskerstrand

rf@rg.no

Ulsteinvik

Revisorgruppen Møre AS (Sjøgata 41) Postboks 331 Ulsteinvik N-6065 Norway

Phone: +47 40 00 69 23 Fax: +47 70 01 32 19 Email: more@rg.no Website: www.rg.no Business hours: [not on file]

Contact Atle Birger Flø

atleflo@rg.no

PAKISTAN

Lahore (UHY liaison office)

UHY Hassan Naeem & Co 193-A Shah Jamal Lahore 54000 Pakistan

Phone: +92 42 3540 3550 Fax: +92 42 3540 3599 Email: ibnehassan@uhy-hnco.com Website: www.uhy-hnco.com Business hours: [not on file]

Contacts Ibne Hassan Naeem Sheikh

ibnehassan@uhy-hnco.com sheikhnaeem@uhy-hnco.com

Islamabad

UHY Hassan Naeem & Co West Lower Ground, Pak Plaza (19-A) Fazal ul Haq Road, Blue Area Islamabad Pakistan

Phone: +92 51 2873431-3 Email: smali@uhy-hnco.com Website: www.uhy-hnco.com Business hours: [not on file]

Contact Syed Muhammad Ali

smali@uhy-hnco.com

Karachi

UHY Hassan Naeem & Co 402, Progressive Centre 30-A, Block 6, P.E.C.H.S. Shahrah-e-Faisal Karachi Pakistan

Phone: +92 21 3430 4082 Website: www.uhy-hnco.com Business hours: N/A

Contact Imran Iqbal

imraniqbal@uhy-hnco.com

PALESTINIAN AUTHORITY

Hebron (UHY liaison office)

UHY Hassouneh Auditing Firm AL-Jawhara Bld. AL-Haras Street Hebron Palestinian Authority

Phone: +972 2255750 Fax: +972 2256504 Email: info@haf.ps Website: www.haf.ps Business hours: Sat-Thurs, 8:30-16:30

Contacts Murad Hassouneh Mohammed Hassouneh

murad@haf.ps akram@haf.ps

PANAMA

Panama City

UHY Botello & Marquez S.A. Vista Hermosa, Francisco Filos Avenue A-Estrada Building # 30-32, Office 1 PO Box 0830-01178 Panama City Panama

Phone: +1 507 394 4428 Fax: +1 507 236 5964 Email: dbotello@uhy-pa.com Website: www.uhy-pa.com Business hours: Mon-Fri, 08.30-17.30

Contact Diógenes Botello V.

dbotello@uhy-pa.com

Lima (UHY liaison office)

UHY Sandoval Aliaga y Asociados S. Civil de R.L. Cura Muñecas 181 San Isidro Lima 27 Peru

Phone: +51 1 422 3884 Fax: +51 1 442 9085 Email: c.sandoval@uhyperu.net Website: www.uhyenperu.com Business hours: [not on file]

Contacts Carlos Sandoval Aliaga Carlos Hugo Sandoval

c.sandoval@uhyperu.com carlos.h.sandoval@uhyperu.com

UHY Paredes y Asociados S.C. Av. Aviación 3020 Ofc. 301 San Borja Lima Peru

Phone: +51 1 224 9078 Fax: +51 1 225 4487 Email: central@paredesyasociados.com.pe Website: www.paredesyasociados.com.pe Business hours: Mon-Fri, 09.00-18.00

Contact Wilson Paredes Vera

aparedes@paredesyasociados.com.pe

UHY Urbano Ventocilla & Asociados S.C. Av. Larco 930 - Of.601 Miraflores Lima Peru

Phone: +51 1 241 8668 Fax: +51 1 241 8668 x23 Email: curbano@uhyuvperu.com Website: www.uhyuvperu.com Business hours: Mon-Fri, 9.00-18.00

Contact Cesar Urbano Ventocilla

curbano@uhyuvperu.com

UHY Carlos Lingan y Asociados S.C. Jirón Daniel Hernandez 1315 Lima 21 Peru

Phone: +51 1 461 6093 Fax: +51 1 261 7875 Email: informes@carloslinganyasociados.com.pe Website: www.carloslinganyasociados.com.pe Business hours: [not on file]

Contacts Carlos Lingán Lingán Carlos Lingán Borja

clingan@carloslinganyasociados.com.pe clinganb@carloslinganyasociados.com.pe

UHY Blancas Sandoval & Asociados, SAC Av. Victor A. Belaunde 147 Via Principal 140, Edif. Real Seis Piso 6, San Isidro Lima 27 Peru

Phone: +51 1 707 3872 Fax: +51 1 70 85 685 Website: www.blancassandoval.com Business hours: N/A

Contacts Carlos Hugo Sandoval Susana Blancas

carlos.h.sandoval@uhyperu.com Susana.blancas@blancassandoval.com

PHILIPPINES

Makati City (UHY liaison office)

UHY M.L. Aguirre & Co. CPAs 1806 Cityland Pasong Tamo Tower 2210 Chino Roces Ave. Makati City Manila 1231 Philippines

Phone: +632 892 2568 Fax: +632 804 3986 Email: ask@mlaguirre.org Website: www.mlaguirre.org Business hours: N/A

Contacts Michael Aguirre Ruel Facundo

mike.aguirre@mlaguirre.org ruel.facundo@mlaguirre.org

POLAND

Kraków

UHY ECA Group Moniuszki 50 Kraków 31-523 Poland

Phone: +48 12 417 78 00 Fax: +48 12 417 78 00 Website: www.uhy-pl.com Business hours: N/A

Contact Roman Seredynski

roman.seredynski@uhy-pl.com

Poznań

UHY ECA Group Noskowskiego 2/3 Poznań 61-704 Poland

Phone: +48 61 670 97 70 Website: www.uhy-pl.com Business hours: N/A

Contact Piotr Wozniak

piotr.wozniak@uhy-pl.com

Warsaw

UHY ECA Group Gdańska 45A Warszawa 01-633 Poland

Contact Michal Kolosowski

michal.kolosowski@uhy-pl.com

Warsaw

Biuro Audytorskie Sadren Sp. z o.o. Srebrna 16 1st Floor Warsaw PL-00-810 Poland

Phone: +48 22 621 72 16 Fax: +48 22 625 11 31 Email: biuro@sadren.com.pl Website: www.sadren.com.pl Business hours: [not on file]

Contact Wieslaw Lesniewski

w.lesniewski@sadren.com.pl

Wrocław

UHY ECA Group Jagiełły 3/55 Wrocław 50-201 Poland

Contact Piotr Wozniak

piotr.wozniak@uhy-pl.com

Zabrze

UHY ECA Group Pawliczka 25 Zabrze 41-800 Poland

Contact Roman Seredynski

roman.seredynski@uhy-pl.com

PORTUGAL

Lisbon (UHY liaison office)

UHY & Associados SROC Lda Campo Grande, 28 - 5° Dto. Lisboa P-1700-093 Portugal

Phone: +351 21 761 3330 Fax: +351 296 283 078 Email: geral.lisboa@uhy-portugal.pt Website: www.uhy-portugal.pt Business hours: 9:00 am - 6:00 pm

Contact António Santos

asantos@uhy-portugal.pt

Azores

UHY & Associados SROC Lda Av. Infante D. Henrique, 3 - 1º Ponta Delgada P-9500-150 Portugal

Phone: + 351 296 283 246 Fax: + 351 296 283 078 Email: mbranco@uhy-portugal.pt Website: www.uhy-portugal.pt Business hours: 9:00 am - 6:00 pm

Contact Manuel Branco

mbranco@uhy-portugal.pt

Funchal

UHY & Associados SROC Lda Caminho do Olival, 38 Funchal P-9020-103 Portugal

Phone: +351 291 759 328 Fax: +351 291 759 330 Email: geral.funchal@uhy-portugal.pt Website: www.uhy-portugal.pt Business hours: 9:00 am - 6:00 pm

Lisbon

UHY Consulting S.A. Campo Grande, 28 - 5° A/D Lisbon P-1700-093 Portugal

Phone: + 351 21 761 3330 Fax: + 351 21 761 3339 Email: geral.lisboa@uhy-portugal.pt Website: www.uhy-portugal.pt Business hours: 9:00 am - 6:00 pm

Contact António Oliveira

aoliveira@uhy-portugal.pt

UHY & Associados SROC Lda Rua Joăo das Regras 284 3° - salas 5 a 8 Porto P-4000-291 Portugal

Phone: +351 22 204 6210 Fax: +351 22 204 6219 Email: geral.porto@uhy-portugal.pt Website: www.uhy-portugal.pt Business hours: 9:00 am - 6:00 pm

PUERTO RICO

San Juan

UHY Del Valle & Nieves PSC PO Box 361863 San Juan PR 00936-1863 Puerto Rico

Phone: +1 787 793 4650 Fax: +1 787 783 7834 Email: info@uhy-pr.com Website: www.uhy-pr.com Business hours: [not on file]

Contacts Rafael Del Valle-Vega Carlos Nieves-Vega

r.delvalle@uhy-pr.com c.nieves@uhy-pr.com

Doha (UHY liaison office)

UHY Ammo & Co Office No. 9 4th Floor Al Emadi Building,Building No.86 Zone 39 Street 340, Salwa Road Doha P.O. Box 40344 Qatar

Phone: +974 4498 9453 Fax: +974 4498 9042 Email: inquiry@uhy-qa.com Website: www.uhy-qa.com Business hours: N/A

Contact Mohamed Shady

m.shady@uhy-qa.com

ROMANIA

Bucharest

UHY Audit CD S.r.l. 142 Jiului Street, Suites 3/4 First District Bucharest Romania

Phone: +40 31 425 4774 Fax: +40 31 425 4859 Email: office@uhy-ro.com Website: www.uhy-ro.com Business hours: [not on file]

Contact Camelia Dobre

camelia.dobre@uhy-ro.com

RUSSIAN FEDERATION

Moscow

UHY Yans-Audit LLC 1, 8 Marta Street Building 12, Block 3 Business Centre TRIO, 4th floor Moscow RUS-127083 Russian Federation

Phone: +7 495 925 5751 Fax: +7 495 925 5751 Email: yans@uhy-yans.ru Website: www.uhy-yans.ru Business hours: Mon-Fri, 9:30-18:30

Contact Nikolay Litvinov

n.litvinov@uhy-yans.ru

St Petersburg

UHY EKA LLC Shaumyana pr., h.18, office 310 St Petersburg RUS-195112 Russian Federation

Phone: +7 812 622 12 13 Fax: +7 812 622 12 14 Email: mail@eccona.spb.ru Website: www.eccona.ru Business hours: [not on file]

Contacts Elena Sedavkina Igor Isaev

eka-audit@mail.ru isaev@eccona.spb.ru

SAUDI ARABIA

Jeddah (UHY liaison office)

UHY Abdul Jabbar Certified Accountants and Consultants Office Abeer Building Waleel Al Ahad Street Near Al Askan Building, PO Box 3808 Jeddah Jeddah 21481 Saudi Arabia

Phone: +96 612 614 1080 Fax: +96 612 614 0998 Email: audit@waacpa.com.sa Website: www.uhy-sa.com Business hours: N/A

Contact Elsayed Elboussery

Elboussery@uhy-sa.com

Riyadh

UHY Abdul Jabbar Certified Accountants and Consultants Office Al Murabba Region Dabab Tower, Office 7, 2nd Floor Riyadh Saudi Arabia

Phone: +96 611 408 1682 Fax: +96 611 408 1683 Email: elboussery@waacpa.com.sa Website: www.uhy-sa.com Business hours: N/A

Contact Elsayed Elboussery

Elboussery@uhy-sa.com

SERBIA

Belgrade

UHY REVIZIJA d.o.o. Kosovska 1 Belgrade 11000 Serbia

Phone: + 381 11 334 11 90 Fax: + 381 11 334 05 94 Email: ekirevizija@uhy-ekirevizija.rs Website: www.uhy-ekirevizija.rs Business hours: [not on file]

Contacts Jasmina Macura Dejan Daljevic Biljana Radosavljevic

jasmina.macura@uhy-ekirevizija.rs dejan.daljevic@uhy-ekirevizija.rs biljana.radosavljevic@uhy-ekirevizija.rs

SEYCHELLES

Hermitage

UHY Premier Financial Services Limited A3, Bel Etang, Hermitage Mont Fleuri, Mahe Seychelles

Phone: +248 430 3777 Fax: +248 432 5616 Email: contact@premier-seychelles.com Website: www.premier-seychelles.com Business hours: N/A

Contact Vimal Damry

vimal@premierfinancialsey.com

SINGAPORE

Singapore

UHY Lee Seng Chan & Co 6001 Beach Road #14-01 Golden Mile Tower Singapore 199589 Singapore

Phone: +65 6395 5100 Fax: +65 6298 6263 Email: info@uhylsc.com.sg Website: www.uhylsc.com.sg Business hours: [not on file]

Contact Sen Choon Lee

senchoon.lee@uhylsc.com.sg

SLOVAK REPUBLIC

Bratislava (UHY liaison office)

AUDITOR SK s.r.o. Fraňa Krála 35 Bratislava SK-811 05 Slovak Republic

Phone: +421 2 544 14 660 Fax: +421 2 544 14 972 Email: bratislava@auditor.eu Website: www.auditor.eu Business hours: [not on file]

Contacts Georg Stöger Roman Kontelik

georg.stoeger@auditor.eu roman.kontelik@auditor.eu

Piestany

AUDITOR SK s.r.o. Nam. SNP 4 Piestany SK-921 01 Slovak Republic

Phone: +421 2 544 14 660 Fax: +421 2 544 14 972 Email: bratislava@auditor.eu Website: www.auditor.eu Business hours: [not on file]

Contacts Georg Stöger Roman Kontelik

georg.stoeger@auditor.eu roman.kontelik@auditor.eu

SLOVENIA

Ljubljana

UHY d.o.o. Vurnikova 2 Ljubljana SLO-1000 Slovenia

Phone: +386 1 300 0040 Fax: +386 1 300 0050 Email: uhy@uhy.si Website: www.uhy.si Business hours: [not on file]

Contact Matjaž Trebše

matjaz.trebse@uhy.si

SOUTH AFRICA

Johannesburg

UHY Hellmann (SA) PO Box 47163 Parklands 2121 South Africa

Phone: +27 11 447 8447 Fax: +27 11 447 8400 Email: carlosp@uhy.co.za Website: www.uhy.co.za Business hours: [not on file]

Contact Carlos Pedregal

carlosp@uhy.co.za

Marbella (UHY liaison office)

UHY Fay & Co Centro de Negocios Puerta de Banús Edif. B Nueva Andalucía Marbella E-29660 Spain

Phone: +34 952 764 065 Fax: +34 952 825 934 Email: mailbox@uhy-fay.com Website: www.uhy-fay.com Business hours: [not on file]

Contacts Bernard Fay Joseph Fay

bfay@uhy-fay.com jfay@uhy-fay.com

Barcelona

UHY Fay & Co C/ Diagonal 458, 7ª planta Barcelona E-08006 Spain

Contact Fe López

flopez@uhy-fay.com

Madrid

UHY Fay & Co C/ Serrano, 1-4º Madrid E-28001 Spain

Phone: +34 91 426 0723 Fax: +34 91 426 0724 Email: max@uhy-fay.com Website: www.uhy-fay.com Business hours: [not on file]

Contact Max Gosch

max@uhy-fay.com

Malaga

UHY Fay & Co Plaza de la Solidaridad, 7 Edificio Araucaria, 11, 6ºB Malaga E-29002 Spain

Contact Bernard Fay

bfay@uhy-fay.com

Santa Cruz de Tenerife

Auditores Asociados c/ Fuente de Santa Cruz Nº 3-3º Santa Cruz de Tenerife E-38001 Spain

Phone: +34 922 151 010 Fax: +34 922 574 000 Email: canarias@auditoresasociados.com Website: www.aag.es Business hours: [not on file]

Contact Juan Salle Barreiro

salle@aag.es

Santander

Enrique Campos & Auditores, S.L.P. C/ Calvo Sotelo, 6-2º Santander 39002 Spain

Phone: +34 942 21 46 50 Fax: +34 942 21 58 84 Email: auditoria@ecampos-auditores.com Website: www.ecampos-auditores.com Business hours: [not on file]

Contacts Ana Campos Echevarria Manuel Fernández González de Torres Miguel Rivero Fernández

acampos@ecampos-auditores.com manuelfgt@tecnisa-campos.com miguelrivero@tecnisa-campos.com

Santiago de Compostela

Auditores Asociados Avenida de Fernando de Casas Novoa, 37 Edificio CNL portal B - 3º Planta Santiago de Compostela E-15707 Spain

Phone: +34 981 562 880 Fax: +34 981 581 561 Email: galicia@auditoresasociados.com Website: www.aag.es Business hours: [not on file]

Contact Francisco Loimil

loimil@aag.es

SWEDEN

Malmö

Revisorerna Syd Storgatan 22A Malmö SE-211 42 Sweden

Phone: +46 40 39 67 90 Fax: +46 40 39 68 90 Email: info@revisorernasyd.se Website: www.revisorernasyd.se Business hours: [not on file]

Contact Rolf Nilsson

rolf.nilsson@revisorernasyd.se

Stockholm

Winthers Revisionsbyrå AB Grev Turegatan 38 PO Box 5525 Stockholm SE-114 85 Sweden

Phone: +46 8 545 852 50 Fax: + 46 8 545 852 51 Email: winthers@winthers.se Website: www.winthers.se Business hours: [not on file]

Contact Ragnar Santesson

ragnar.santesson@winthers.se

SWITZERLAND

Luzern (UHY liaison office)

Balmer-Etienne AG Kauffmannweg 4 Luzern CH-6003 Switzerland

Phone: +41 41 228 11 11 Fax: +41 41 228 11 00 Email: info@balmer-etienne.ch Website: www.balmer-etienne.ch Business hours: [not on file]

Contact Stephan Vollenweider

stephan.vollenweider@balmer-etienne.ch

Balmer-Etienne AG Buochserstrasse 2 Stans CH-6370 Switzerland

Zürich

Balmer-Etienne AG Bederstrasse 66 Postfach Zürich CH-8027 Switzerland

TAIWAN

Taipei

UHY L&C Company, CPAs Suite 2, 2nd Floor No. 20 Beiping East Road Taipei 10049 Taiwan

Phone: +886 2 2391 5555 Fax: +886 2 2392 9699 Email: taipei@uhy-taiwan.com.tw Website: www.uhy-taiwan.com.tw Business hours: Mon-Fri, 9:00-18:00

Contact Lawrence Lin

lawrencelin@uhy-taiwan.com.tw

THAILAND

Bangkok

UHY Yongyuth Accounting and Son Co. Ltd. 373/40-42 Soi Wang Lang 13 Wang Lang Road Bangkoknoi Bangkok 10700 Thailand

Phone: +66 2 4128327 Fax: +66 2 4124706 Email: panityas@uhy-th.com Website: www.uhy-th.com Business hours: Mon-Fri, 08.30-17.30

Contacts Panit Mokarakorn Saman Jaokonun

panityas@uhy-th.com samansas@uhy-th.com

TUNISIA

UHY CNBA Tour Narcisse, Avenue du Japon Montplaisir Tunis Tunisia

Phone: +216 71 951 058 Fax: +216 71 901 864 Email: r.trojet@uhy-cnba.com Website: www.uhy-cnba.com Business hours: Mon-Fri: 8:30-12:30; 13:30-17:30

Contact Raoudha Ben Abdelkrim

r.trojet@uhy-cnba.com

TURKEY

Istanbul (UHY liaison office)

UHY UZMAN Sworn in CPA and Independent Auditing Inc. Büyükdere Cad. Kervangeçmez Sok. Osman Keçeli Iş Merkezi No:3 3 K:4 Mecidiyeköy Istanbul 34387 Turkey

Phone: +90 212 272 56 00 Fax: +90 212 272 56 40 Email: uzman@uhy-uzman.com.tr Website: www.uhy-uzman.com.tr Business hours: Mon-Fri, 9:00-17:30

Contacts Şenol Çudin Ayça Selçuk

senol@uhy-uzman.com.tr ayca@uhy-uzman.com.tr

Ankara

UHY ÖZCAN & ÖZCAN Law Office Muhsin Yazıcıoğlu Cad 1433 Sk. Hilal Apt. No:35/3 Çukurambar/Çankaya Ankara Turkey

Phone: +90 312 417 41 10 Fax: +90 312 417 41 11 Email: info@uhy-ozcanlaw.com Website: www.uhy-ozcanlaw.com Business hours: Mon-Fri, 9:00-18:00

Contact H. Asım Özcan

asim@uhy-ozcanlaw.com

Ankara

UHY Peten Sworn in CPA Mustafa Kemal Mah. 22 Sokak 22/7 Çankaya Ankara Turkey

Phone: +90 312 219 64 65 Fax: +90 312 219 64 65 Email: info@uhy-peten.com Website: www.uhy-peten.com Business hours: N/A

Contacts Umur Peten Tayyip Peten

umur@uhy-peten.com tayyip@uhy-peten.com

Istanbul

UHY ÖZCAN & ÖZCAN Law Office Rumeli Caddesi Suzi Bey Apt. No:14/10 Nişantaşı Şişli İstanbul Turkey

Phone: +90 212 233 18 32 Fax: +90 212 233 18 44 Email: info@uhy-ozcanlaw.com Website: www.uhy-ozcanlaw.com Business hours: Mon-Fri, 9:00-18:00

Contacts H. Asım Özcan Helen Özcan

asim@uhy-ozcanlaw.com helen@uhy-ozcanlaw.com

Istanbul

UHY DENETIM Certified Public Accountancy LLP Büyükdere Cad. Kervangeçmez Sok. Osman Keçeli Iş Merkezi No:3 3 K:4 Mecidiyeköy Istanbul 34387 Turkey

Phone: +90 212 272 56 00 Fax: +90 212 272 61 01 Email: info@uhy-denetim.com Website: www.uhy-denetim.com Business hours: Mon-Fri, 9:00-17:30

Contact Sureyya Gündoğdu

sureyya@uhy-denetim.com

UGANDA

Kampala (UHY liaison office)

UHY Thakkar & Associates, Certified Public Accountants 1 MacKenzie Close Kololo Kampala Uganda

Phone: +256 417 229200 Website: www.uhy-ug.com Business hours: Mon-Fri: 8:30-17:30; Sat: 9:00-13:00

Contact Sam Thakkar

sam@uhy-ug.com

UKRAINE

UHY Prostor Ltd 24/21 Saksagans'kogo Street Kiev UA-01033 Ukraine

Phone: +380 44 492 8716 Fax: +380 44 492 8718 Email: audit@prostir.net.ua Website: www.uhy-prostor.com Business hours: Mon-Fri, 9:00-18:00

Contacts Alexander Koinov Olga Petrukhina

a.koinov@uhy-prostor.com o.petruhina@uhy-prostor.com

UNITED ARAB EMIRATES

Dubai (UHY liaison office)

UHY Saxena 16th Floor Mazaya Business Avenue, BB2 Tower Jumeriah Lake Towers PO Box 23271 Dubai United Arab Emirates

Phone: +971 4 425 6616 Fax: +971 4 425 6610 Email: mail@uhyuae.com Website: www.uhyuae.com Business hours: [not on file]

Contact David Burns MBE

david@uhyuae.com

UHY Saxena Office 305, Al Rustmani Area , Al Quoz P O Box: 23271 Dubai United Arab Emirates

Phone: +971 4 425 6616 Fax: +971 4 425 6610 Website: www.uhyuae.com Business hours: [not on file]

Contact Sumeet Nayyar

sumeet@uhyuae.com

Hamriya, Sharjah

UHY Saxena 15G-18, Leased office building 15 P. O. Box: 50077 Hamriya Free Zone Sharjah United Arab Emirates

Phone: +971 4 425 6616 Fax: +971 4 425 6610 Email: uhysjh@uhyuae.com Website: www.uhyuae.com Business hours: [not on file]

Contact Farook Khimani

farook@uhyuae.com

Jebel Ali

UHY Saxena Jebel Ali Free Zone BS06 - WS103, PO Box 17870 Technopark Dubai United Arab Emirates

Phone: +971 4 881 4199 Fax: +971 4 425 6610 Email: jebelali@uhyuae.com Website: www.uhyuae.com Business hours: [not on file]

Contact Shivani Saxena

shivani@uhyuae.com

UNITED KINGDOM

London (UHY liaison office)

UHY Hacker Young Quadrant House 4 Thomas More Square London E1W 1YW United Kingdom

Phone: +44 20 7216 4600 Fax: +44 20 7767 2600 Email: london@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 9:30-17:30

Contact Ladislav Hornan

l.hornan@uhy-uk.com

Aberdeen

Campbell Dallas 23 Carden Place Aberdeen AB10 1UQ United Kingdom

Phone: +44 1224 623 111 Fax: +44 1224 623 101 Email: aberdeen@campbelldallas.co.uk Website: www.campbelldallas.co.uk Business hours: Mon-Fri 09.00-17.30

Contact Ian Williams

ian.williams@campbelldallas.co.uk

Abergavenny

UHY Hacker Young 23 Nevill Street Abergavenny Monmouthshire NP7 5AA United Kingdom

Phone: +44 1873 852 124 Fax: +44 1873 856 615 Email: abergavenny@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 8:30am-4:30pm

Contact Steve Theaker

s.theaker@uhy-uk.com

Ashford

UHY Hacker Young Stoke House Church Road Ashford Kent TN23 1RD United Kingdom

Phone: 01233 722 970 Email: ashford@uhy-uk.com Website: www.uhy-uk.com Business hours: N/A

Contact Allan Hickie

a.hickie@uhy-uk.com

Belfast

UHY Hacker Young Fitch Gordon Street Mews 27-29 Gordon Street Belfast Northern Ireland BT1 2LG United Kingdom

Phone: 028 9032 2047 Fax: 028 9032 3798 Email: belfast@uhy-uk.com Website: www.uhy-uk.com Business hours: N/A

Contact Iain Lundie

i.lundie@uhy-uk.com

Birmingham

UHY Hacker Young 9-11 Vittoria Street Birmingham B1 3ND United Kingdom

Phone: +44 121 233 4799 Fax: +44 121 233 4794 Email: birmingham@uhy-uk.com Website: www.uhy-uk.com Business hours: [not on file]

Contact Malcolm Winston

m.winston@uhy-uk.com

Brighton & Hove

UHY Hacker Young 168 Church Road Brighton & Hove East Sussex BN3 2DL United Kingdom

Phone: +44 1273 726 445 Fax: +44 1273 731 821 Email: brighton@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 9am-5:15pm

Contact Richard Simmons

r.simmons@uhy-uk.com

Bristol

UHY Hacker Young 130 Aztec Aztec West Bristol BS32 4UB United Kingdom

Phone: +44 1454 629 636 Fax: +44 1454 629 635 Email: bristol@uhy-UK.com Website: www.uhy-uk.com Business hours: [not on file]

Contact Denise Clark

d.clark@uhy-uk.com

Broadstairs

UHY Hacker Young Kent Innovation Centre Thanet Reach Business Park Millennium Way Broadstairs Kent CT10 2QQ United Kingdom

Phone: 01843 609 276 Email: broadstairs@uhy-uk.com Website: www.uhy-uk.com Business hours: N/A

a.hickie@uhy-uk.com

Cambridge

UHY Hacker Young 1st Floor 51 Cambridge Place Cambridge Herts CB2 1NS United Kingdom

Phone: +44 1223 352823 Fax: +44 1462 687334 Email: cambridge@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 8.30-17.00

Contact James Price

j.price@uhy-uk.com

Chester

UHY Hacker Young St John's Chambers Love Street Chester CH1 1QN United Kingdom

Phone: +44 1244 320 532 Fax: +44 1244 505 930 Email: chester@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 9am-5:30pm

Contact John Ierston

j.ierston@uhy-chester.com

Glasgow

Campbell Dallas Titanium 1, King's Inch Place Renfrew PA4 8WF United Kingdom

Phone: +44 141 886 6644 Fax: +44 141 886 2773 Email: glasgow@campbelldallas.co.uk Website: www.campbelldallas.co.uk Business hours: Mon-Fri 09.00-17.30

Contact Fraser Campbell

fraser.campbell@campbelldallas.co.uk

Jarrow

UHY Torgersens 7 Grange Road West Jarrow NE32 3JA United Kingdom

Phone: +44 191 428 0001 Fax: 0191 430 1994 Email: info@uhy-torgersens.com Website: www.uhy-torgersens.com Business hours: Mon-Fri, 9am-5pm

Contact Martin Johnson

m.johnson@uhy-torgersens.com

Letchworth

UHY Hacker Young PO Box 501 The Nexus Building Broadway Letchworth Garden City Herts SG6 9BL United Kingdom

Phone: +44 1462 687333 Fax: +44 1462 687334 Email: letchworth@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 8.30-17.00

Contacts John Sheehan James Price

j.sheehan@uhy-uk.com j.price@uhy-uk.com

Manchester

UHY Hacker Young St James Building 79 Oxford Street Manchester M1 6HT United Kingdom

Phone: +44 161 236 6936 Fax: +44 161 228 0117 Email: manchester@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 9am-5:30pm

Contact Michael Wasinski

m.wasinski@uhy-uk.com

Newcastle upon Tyne (incorporating Kinsey Jones)

UHY Torgersens 4 Lansdowne Terrace Gosforth Newcastle upon Tyne NE3 1HN United Kingdom

Phone: +44 191 284 4411 Fax: 0191 284 3311 Email: info@uhy-torgersens.com Website: www.uhy-torgersens.com Business hours: Mon-Fri, 9am-5pm

Contact Martin Johnson

m.johnson@uhy-torgersens.com

Newport

UHY Hacker Young Lanyon House Mission Court Newport Gwent NP20 2DW United Kingdom

Phone: +44 1633 213 318 Fax: +44 1633 259 584 Email: newport@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 7am-7pm

Contact Steve Theaker

s.theaker@uhy-uk.com

Nottingham

UHY Hacker Young 22 The Ropewalk Nottingham NG1 5DT United Kingdom

Phone: +44 115 959 0900 Fax: +44 115 947 0628 Email: nottingham@uhy-uk.com Website: www.uhy-uk.com Business hours: [not on file]

Contact Philip Oliver

p.oliver@uhy-uk.com

Campbell Dallas 4 Atholl Crescent Perth PH1 5NG United Kingdom

Phone: +44 1738 441 888 Fax: +44 1738 441 666 Email: perth@campbelldallas.co.uk Website: www.campbelldallas.co.uk Business hours: Mon-Fri 09.00-17.30

Royston

UHY Hacker Young Tey House Market Hill Royston Herts SG8 9JN United Kingdom

Phone: +44 1763 247321 Fax: +44 1763 248535 Email: royston@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 8.30-17.00

Contact Tim Maris

t.maris@uhy-uk.com

Sheffield

UHY Hacker Young 6 Broadfield Court Broadfield Way Sheffield S8 0XF United Kingdom

Phone: +44 114 262 9280 Fax: +44 114 262 9299 Email: p.newsam@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Thur: 9:00-17:15; Fri: 9:00-17:00

Contact Peter Newsam

p.newsam@uhy-uk.com

Sittingbourne

UHY Hacker Young Thames House Roman Square Sittingbourne Kent ME10 4BJ United Kingdom

Phone: +44 1795 475 363 Fax: +44 1795 426 017 Email: sittingbourne@uhy-uk.com Website: www.uhy-uk.com Business hours: Mon-Fri, 9.00-17.30

a.hickie@uhy-uk.com

Stirling

Campbell Dallas 15 Gladstone Place Stirling FK8 2NX United Kingdom

Phone: +44 1786 460 030 Fax: +44 1786 849 235 Email: stirling@campbelldallas.co.uk Website: www.campbelldallas.co.uk Business hours: Mon-Fri 09.00-17.30

Sunderland

UHY Torgersens Somerford Buildings Norfolk Street Sunderland SR1 1EE United Kingdom

Phone: +44 191 567 8611 Fax: +44 191 567 2929 Email: info@uhy-torgersens.com Website: www.uhy-torgersens.com Business hours: Mon-Fri, 9am-5pm

Contact Stephen Torgersen

s.torgersen@uhy-torgersens.com

Winchester

UHY Hacker Young Southgate Chambers 37/39 Southgate Street Winchester SO23 9EH United Kingdom

Phone: +44 1273 726 445 Fax: +44 1273 731 821 Website: www.uhy-uk.com Business hours: Mon-Fri, 9am-5:00pm

Contact Charles Homan

c.homan@uhy-uk.com

Wrexham

UHY Hacker Young Pembroke House Ellice Way Wrexham Technology Park Wrexham LL13 7YT United Kingdom

Phone: +44 1978 351 501 Fax: +44 1978 356 909 Email: wrexham@uhy-uk.com Website: www.uhy-uk.com Business hours: [not on file]

Contact Paul Harris

p.harris@uhy-wrexham.com

UHY Calvert Smith 31 St Saviourgate York YO1 8NQ United Kingdom

Phone: +44 1904 557 570 Fax: +44 1904 557 571 Email: info@uhy-calvertsmith.com Website: www.uhy-calvertsmith.com Business hours: [not on file]

Contact Hayden Priest

h.priest@uhy-calvertsmith.com

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

New York, New York (UHY liaison office)

UHY Advisors 1185 Avenue of the Americas 38th Floor New York New York 10036 United States

Phone: +1 212 381 4700 Fax: +1 212 354 6445 Email: mmahoney@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact Michael Mahoney

mmahoney@uhy-us.com

Albany, New York

UHY LLP 4 Tower Place, Executive Park 7th Floor Albany New York 12203 United States

Phone: +1 518 449 3166 Fax: +1 518 449 5832 Email: hfoote@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact Cynthia Scheuer

cscheuer@uhy-us.com

Atlanta, Georgia

UHY Advisors Six Concourse Parkway Suite 1700 Atlanta Georgia 30328 United States

Phone: +1 678 602 4470 Fax: +1 678 602 4300 Email: ffenello@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact Frank Fenello

ffenello@uhy-us.com

Chicago, Illinois

UHY Advisors 30 S. Wacker Drive Suite 1330 Chicago Illinois 60606 United States

Phone: +1 312 578 9600 Fax: +1 312 346 6500 Email: bwhite@uhy-us.com Website: www.uhy-us.com Business hours: [not on file]

Contact William White

bwhite@uhy-us.com

Columbia, Maryland

UHY LLP 8601 Robert Fulton Drive Suite 210 Columbia Maryland 21046 United States

Phone: +1 410 720 5220 Fax: +1 410 381 2524 Email: jpeacock@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact James Peacock

jpeacock@uhy-us.com

Detroit, Michigan

UHY LLP Chrysler House 719 Griswold Street Suite 630 Detroit Michigan MI 48226 United States

Phone: +1 248 355 1040 Fax: +1 248 355 1084 Email: wkingsley@uhy-us.com Website: www.uhy-us.com Business hours: [not on file]

Contact Bill Kingsley

wkingsley@uhy-us.com

Farmington Hills

UHY LLP 27725 Stansbury Suite 200 Farmington Hills Michigan 48334 United States

Phone: +1 248 355 0280 Email: wkingsley@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact Bill Kingsley

wkingsley@uhy-us.com

Irvine, CA

UHY Advisors 17901 Von Karman Ave Suite 600 Irvine California 92614 United States

Phone: +1 949-556-8905 Fax: +1 949-556-8701 Website: www.uhy-us.com Business hours: N/A

mmahoney@uhy-us.com

Norwalk, Connecticut

UHY LLP 13 Byington Place Norwalk Connecticut 06850 United States

Phone: +1 201 401 2101 Email: prohan@uhy-us.com Website: www.uhy-us.com Business hours: N/A

Contact Paul Rohan

prohan@uhy-us.com

Rye Brook, New York

UHY LLP 800 Westchester Avenue Suite North 641 Rye Brook New York 10573 United States

Phone: +1 914 697 4954 Email: mmahoney@uhy-us.com Website: www.uhy-us.com Business hours: [not on file]

mmahoney@uhy-us.com

St Louis, Missouri

UHY LLP 15 Sunnen Drive Suite 108 St Louis Missouri 63143 United States

Phone: +1 314 615 1200 Fax: +1 314 615 1298 Email: gtownsend@uhy-us.com Website: www.uhy-us.com Business hours: [not on file]

Contact Gerald Townsend

gtownsend@uhy-us.com

Sterling Heights, Michigan

UHY LLP 12900 Hall Road Suite 500 Sterling Heights Michigan 48313 United States

Phone: +1 586 254 8141 Fax: +1 586 254 9406 Email: dpetri@uhy-us.com Website: www.uhy-us.com Business hours: [not on file]

Contact Dennis Petri

dpetri@uhy-us.com

URUGUAY

Montevideo

UHY Gubba & Asociados Misiones 1372 Oficina 402 Montevideo Uruguay

Phone: +598 2 915 58 07 Fax: +598 2 915 78 23 Email: info@uhygubba.uy Website: www.uhygubba.uy Business hours: [not on file]

Contact Hugo Gubba

hgubba@uhygubba.uy

UZBEKISTAN

Tashkent (UHY liaison office)

UHY Tashkent LLC 7th floor 25 Amir Temur Street Tashkent Tashkent Region Uzbekistan

Phone: +998 71 233 14 48 Fax: +998 71 233 58 64 Email: info@agm.uz Website: www.uhy-uz.com Business hours: [not on file]

Contact Sarvarkhon Karimov

s.karimov@uhy-uz.com

Khorezm

UHY Tashkent LLC 3 UstaSodik Str. Shavat Khorezm Region Uzbekistan

UHY Tashkent LLC 1,6 Zarafshon Str. Navoi Navoi Region Uzbekistan

Tashkent

UHY Appraisers LLC 7th Floor 25 Amir Temur Street Tashkent Tashkent Region Uzbekistan

Phone: +998 71 234 7579 Fax: +998 71 233 5864 Website: www.uhy-appraisers.uz Business hours: N/A

Contacts Avaz Karimov Sarvarkhon Karimov

a.karimov@uhy-uz.com s.karimov@uhy-uz.com

Tashkent

UHY Experts Law firm 25, Amir Temur prospectus Tashkent Tashkent 100017 Uzbekistan

Phone: +998 71 234 75 37 Fax: +998 71 234 75 37 Email: d.turdaliev@uhy-experts.uz Website: www.uhy-experts.uz Business hours: N/A

Contact Djamshid Turdaliev

d.turdaliev@uhy-experts.uz

VENEZUELA

Caracas (UHY liaison office)

UHY Servicios Legales & Tributarios, S.C. Av. Casanova, Torre Banco Plaza Piso 9, Ofic. 9-D Sabana Grande Caracas 1050 DMC Venezuela

Phone: +58 212 761 0885 Fax: +58 212 761 0910 Email: serlet@uhy-ve.com Website: www.uhy-ve.com Business hours: Mon-Fri, 8:00-12:00; 13:30-17:30

Contacts Beatriz Ramirez de Toro Luis Sotillo

b.toro@uhy-ve.com l.sotillo@uhy-ve.com

Barquisimeto

UHY Servicios Legales & Tributarios, S.C. Centro Empresarial Barquisimeto Piso 9, Oficina # 9-7 Barquisimeto Estado Lara Z.P. 3001 Venezuela

Phone: +58 412 328 2229 Email: serlet@uhy-ve.com Website: www.uhy-ve.com Business hours: Mon-Fri, 8:00-12:00; 13:30-17:30

Contact Luis Sotillo

l.sotillo@uhy-ve.com

Puerto Ordaz

UHY Servicios Legales & Tributarios, S.C. Centro Comercial Caroni Plaza Piso 3, Oficina # 3-3 Puerto Ordaz Estado Bolívar Z.P. 8050 Venezuela

Contact Embrid Duran

e.duran@uhy-ve.com

Valencia

UHY Servicios Legales & Tributarios, S.C. Av. Bolívar Norte, Callejón Majay Torre Kokuy, PH-B La Alegría Valencia Carabobo Venezuela

Contact Lisandro Peña

l.pena@uhy-ve.com

Valencia

UHY Durán & Asociados Av. Bolívar Norte, Callejón Majay, Torre Kokuy, PH-A La Alegría Valencia Carabobo Venezuela

Contact Wilfredo Pereira

w.pereira@uhy-ve.com

VIETNAM

Hai Phong

UHY ACA Auditing & Consulting Co. Ltd. Lot 118, Dang Hai 2 Area Le Hong Phong Road An Hai Hai Phong City Vietnam

Phone: +84 31 6628816 Website: www.uhyvietnam.com.vn Business hours: N/A

Contact Dung Van Tran

dungtv@uhyaca.vn

UHY ACA Auditing & Consulting Co. Ltd. 9th Floor, HL Building 82 Duy Tan Street Cau Giay District Hanoi Vietnam

Phone: +84 4 3755 7446 Fax: +84 4 3755 7448 Email: info@uhyvietnam.com.vn Website: www.uhyvietnam.com.vn Business hours: [not on file]

Contact Thao Nguyen Thi Phuong

thaontp@uhyaca.vn

Ho Chi Minh City

UHY ACA Auditing & Consulting Co. Ltd. No. 46 Truong Quyen St. Ward 6, Dist 3 Ho Chi Minh City Vietnam

Phone: +84 8 3820 4899 Fax: +84 8 3820 4909 Email: infohcm@uhyvietnam.com.vn Website: www.uhyvietnam.com.vn Business hours: [not on file]

Contact Thanh Nguyen

thanhnt@uhyvietnam.com.vn

UHY ACA Auditing & Consulting Co. Ltd. P. 1301 Petro Tower No 7, Quang Trung Road Vinh City Nghe An Province Vietnam

Phone: +84 38 3848810 Fax: +84 38 3560040 Website: www.uhyvietnam.com.vn Business hours: N/A

Contact Dung Van Tran

dungtv@uhyaca.vn

ZAMBIA

Lusaka

UHY AMO Certified Public Accountants No 6 Mushemi Road Off Lubu Road, Rhodespark Longacres Lusaka Zambia

Phone: +260 971 021 092 Fax: +260 211 251383 Email: info@amocpa.com Website: www.uhy-amocpa.com Business hours: N/A

Contacts Dion Banda Dault Baison Banda

d.banda@uhy-amocpa.com b.banda@uhy-amocpa.com

SUMMARY FOR THE ENTIRE NETWORK Total number of countries: 96 Total number of offices: 295 Total number of partners: 769 Total number of professionals: 5334 Total number of administrative staff: 1214 Total staff: 7317

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