International Directory 2010

Global Executive Office

11 Old Jewry, 2nd Floor

London EC2R 8DU, U.K.

Tel: +44 (0)20 7601 1080

Fax: +44 (0)20 7601 1090

CONTENTS

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I

How to use this directory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II

Alphabetical listing of cities and countries . . . . . . . . . . . . . . . . . . . . . . . . III

International Board of Directors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IX

International Committees And Centres Of Excellence . . . . . . . . . . . . . . X

International Executive Office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XI

Regional Offices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XII

RSM International — Members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

RSM International — Correspondents . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131

International holidays . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142

World time zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146

Alphabetical listing of partners. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147

Directory changes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161

�

Global Executive Office

11 Old Jewry, 2nd Floor

London EC2R 8DU, U.K.

Tel: +44 (0)20 7601 1080

Fax: +44 (0)20 7601 1090

RSM International (RSM) is the seventh largest network of independent accounting and consulting firms in the world. RSM was formed in 1964, adopting its current name worldwide on 1 January 1993.

RSM is represented by over 30,000 professionals in 705 offices in over 70 countries around the world.

RSM International is the name given to a network of independent accounting and consulting firms each of which practices in its own right. RSM International does not exist in any jurisdiction as a separate legal entity. The network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, London EC2R 8DU. Intellectual property rights used by members of the network including the trademark RSM International are owned by RSM International Association, an association governed by articles 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

© RSM International Association, 2009

Number of offices: 705

Staff:

Partners 3,036

Professional Staff 22,088

Administrative Staff 5,775

Total Staff 30,899

Fee Income:

US$

North America 2,647m

Europe / Africa / Caribbean / Middle East 764m

Asia Pacific 359m

South America 23m

Worldwide 3,793m

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HOW TO USE THIS DIRECTORY

This directory is organised alphabetically by country. It lists the member firms and correspondents of the RSM International Network. An “International Contact Partner” has been identified for each firm and this partner is the individual to be initially contacted with questions or requests for information for a particular country. If an International Desk has been established in a region, country or firm, all work or enquiries should be directed to the International Desk. The International Contact Partners and the International Service Desks are responsible for the co-ordination of all international client work in their country. This directory is current as of October 2009.

The Index lists both cities and countries. Following information about the international organisation, all partners in member firms of RSM are listed alphabetically.

If information for a particular country is not listed in this directory, contact the Executive Office in London for assistance in services in that country.

The country listings also contain the following information:

GMT : The difference between Greenwich Mean Time (GMT) and the local time, per country, is shown as later (+) or earlier (-). Summer time changes are not taken into account.

From : This indicates the dialing code to be used when making an international call from that country (international access code).

To : This indicates the dialing code to be used when making an international call to that country (country code).

Where partners specialise in a particular discipline, in addition to general practice, this is indicated after their name in the country listing as follows:

a: assurance c: management consulting f: forensic i: corporate recovery, corporate finance and insolvency l: law o: outsourcing p: pensions r: risk management t: taxation v: valuation specialist

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AAndorra. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Aalborg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Aarhus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Abbeville. . . . . . . . . . . . . . . . . . . . . . . . . . . . 118Abidjan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136Abilene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Adelaide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Aden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129Afghanistan . . . . . . . . . . . . . . . . . . . . . . . . . 132Aguascalientes . . . . . . . . . . . . . . . . . . . . . . . 51Ahmedabad . . . . . . . . . . . . . . . . . . . . . . . . . .32Akron. . . . . . . . . . . . . . . . . . . . . . . . . . . 105, 122Alba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Albany, Australia. . . . . . . . . . . . . . . . . . . . . . . 7Albany, Georgia. . . . . . . . . . . . . . . . . . . . . . 116Albany, Minnesota . . . . . . . . . . . . . . . . . . . 119Albany, New York . . . . . . . . . . . . . . . . . . . . .121Albuquerque . . . . . . . . . . . . . . . . . . . . . . . . .121Albury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Alexandria, Egypt . . . . . . . . . . . . . . . . . . . . . 21Alexandria, Virginia . . . . . . . . . . . . . . . . . . 107Algeciras. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72Algeria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132Algiers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132Alkmaar . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58Amarillo . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Amman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44Amstelveen . . . . . . . . . . . . . . . . . . . . . . . . . .58Amsterdam . . . . . . . . . . . . . . . . . . . . . . . . . .58Anchorage . . . . . . . . . . . . . . . . . . . . . . . . . . 114Ancona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Andorra La Vella. . . . . . . . . . . . . . . . . . . . . . . 2Ankara. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78Ann Arbor. . . . . . . . . . . . . . . . . . . . . . . . . . . 119Annapolis . . . . . . . . . . . . . . . . . . . . . . . . . 97, 111Antwerp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Aretxabaleta . . . . . . . . . . . . . . . . . . . . . . . . . 73Argentina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Athens. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30Atlanta . . . . . . . . . . . . . . . . . . . . . . . . . . .91, 116Auckland. . . . . . . . . . . . . . . . . . . . . . . . . . . . .60Augsburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Augusta . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Australia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Austria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Azerbaijan . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

BBacolod City. . . . . . . . . . . . . . . . . . . . . . . . . .64Bakersfield. . . . . . . . . . . . . . . . . . . . . . . . . . 114Baku. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Ballarat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Baltimore . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Bamberg. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Bangalore. . . . . . . . . . . . . . . . . . . . . . . . . . . .32Bangkok . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Barcelona . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73Bari . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Baton Rouge . . . . . . . . . . . . . . . . . . . . . . . . 118Bay City. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Beijing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Beirut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46Belfast. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61Belgium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11Bellevue . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Bellingham. . . . . . . . . . . . . . . . . . . . . . . . . . 126Berlin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29Bermuda. . . . . . . . . . . . . . . . . . . . . . . . . . . . 132Beverly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98Bilbao . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73Biloxi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Birmingham, England . . . . . . . . . . . . . . . . .80Birmingham, Alabama. . . . . . . . . . . . . . . . .113Bismarck. . . . . . . . . . . . . . . . . . . . . . . . . . . . .121Blaine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Bloomington . . . . . . . . . . . . . . . . . . . . . . . . .99Blue Bell . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106Boardman. . . . . . . . . . . . . . . . . . . . . . . . . . . 122Bogotá . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133Boise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Bolivia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133Bologna. . . . . . . . . . . . . . . . . . . . . . . . . . 38, 39Boston. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98Bradenton . . . . . . . . . . . . . . . . . . . . . . . . . . 116Brazil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Bremen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Brisbane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Bristol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80Brussels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11Bucharest. . . . . . . . . . . . . . . . . . . . . . . . . . . 139Budapest . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Buenos Aires . . . . . . . . . . . . . . . . . . . . . . . . . . 2Bunbury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Burlington, Massachusetts. . . . . . . . . . . . .99Burlington, Vermont . . . . . . . . . . . . . . . . . 126Bursa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78Busselton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Butler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123

ALPHABETICAL LISTING OF CITIES AND COUNTRIES

�V

CCairo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20Calgary, Canada . . . . . . . . . . . . . . . . . . . . . . 13Calgary, Alberta . . . . . . . . . . . . . . . . . . . . . .113Camp Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Canberra. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Cancun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Canton. . . . . . . . . . . . . . . . . . . . . . . . . . 105, 122Cape Town . . . . . . . . . . . . . . . . . . . . . . . . . . .70Caracas. . . . . . . . . . . . . . . . . . . . . . . . . 128, 129Cardiff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83Carlisle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Carmel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114Casablanca. . . . . . . . . . . . . . . . . . . . . . . . . . 137Castellón. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73Catania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40Cayman Islands. . . . . . . . . . . . . . . . . . . . . . . 15Cedar Rapids . . . . . . . . . . . . . . . . . . . . . . . . .95Chambersburg . . . . . . . . . . . . . . . . . . . . . . 123Champaign. . . . . . . . . . . . . . . . . . . . . . . . . . . 91Charleroi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Charleston, South Carolina . . . . . . . . . . . 124Charleston, West Virginia . . . . . . . . . . . . . 127Charlotte . . . . . . . . . . . . . . . . . . . . . . . .103, 112Chattanooga . . . . . . . . . . . . . . . . . . . . . . . . 124Chennai. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32Cheyenne . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Chicago. . . . . . . . . . . . . . . . . . . . 85, 91, 92, 110Chihuahua . . . . . . . . . . . . . . . . . . . . . . . . . . . 51Chile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16China . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Church Point . . . . . . . . . . . . . . . . . . . . . . . . 118Cincinnati . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Ciudad Cuauhtemoc. . . . . . . . . . . . . . . . . . . 51Ciudad Juarez . . . . . . . . . . . . . . . . . . . . . . . . 51Ciudad Ojeda . . . . . . . . . . . . . . . . . . . . . . . . 129Clare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Clearwater . . . . . . . . . . . . . . . . . . . . . . . . . . 116Cleveland . . . . . . . . . . . . . . . . . . . . . . . . . . . 105Clifton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Colfax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Cologne. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25Colombia . . . . . . . . . . . . . . . . . . . . . . . . . . . 133Columbia, South Carolina. . . . . . . . . . . . . 124Columbia, Tennessee. . . . . . . . . . . . . . . . . 124Columbus . . . . . . . . . . . . . . . . . . . . . . . 105, 122Copenhagen. . . . . . . . . . . . . . . . . . . . . . . 18, 19Coral Gables. . . . . . . . . . . . . . . . . . . . . . . . . .89Cordova . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . 125Corrigin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Costa Mesa. . . . . . . . . . . . . . . . . . . . . . . . . . 110Covington. . . . . . . . . . . . . . . . . . . . . . . . . . . 118Crowley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118Culiacan . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52Cyprus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134Czech Republic . . . . . . . . . . . . . . . . . . . . . . . 18

DDallas. . . . . . . . . . . . . . . . . . . . . . . . . . . 107, 125Dar Es Salaam . . . . . . . . . . . . . . . . . . . . . . . . 77Darwin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Davenport . . . . . . . . . . . . . . . . . . . . . . . .95, 111Dayton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Deerfield. . . . . . . . . . . . . . . . . . . . . . . . . . . . .92Denmark. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Denver. . . . . . . . . . . . . . . . . . . . . . . . . . . 88, 116Des Moines. . . . . . . . . . . . . . . . . . . . . . . .96, 111Dominican Republic . . . . . . . . . . . . . . . . . . 134Dortmund. . . . . . . . . . . . . . . . . . . . . . . . . . . .25Dothan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113Dover. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116Dresden . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29Dubai . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79Dublin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36Dubuque . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96Duluth, Minnesota . . . . . . . . . . . . . . . . . . . .99Duluth, Georgia. . . . . . . . . . . . . . . . . . . . . . 116Durban . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71Dusseldorf . . . . . . . . . . . . . . . . . . . . . . . . . . .26

EEast Syracuse . . . . . . . . . . . . . . . . . . . . . . . .121Ecuador. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135Edinburgh. . . . . . . . . . . . . . . . . . . . . . . . . . . .83Edmonton. . . . . . . . . . . . . . . . . . . . . . . . . . . .113Egypt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20Eindhoven . . . . . . . . . . . . . . . . . . . . . . . . . . .58El Paso . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125El Salvador. . . . . . . . . . . . . . . . . . . . . . . . . . 135Elkhart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94England. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80Erie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Esperance. . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Eugene . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Evansville . . . . . . . . . . . . . . . . . . . . . . . . . . . .117

FFairfax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Faisalabad . . . . . . . . . . . . . . . . . . . . . . . . . . 138Fareham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81Farmington. . . . . . . . . . . . . . . . . . . . . . . . . . .89Finland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Florence, Italy . . . . . . . . . . . . . . . . . . . . . . . .40Florence, South Carolina . . . . . . . . . . . . . 124Fort Lauderdale . . . . . . . . . . . . . . . . . . . . . .90Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . 125France . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Frederick . . . . . . . . . . . . . . . . . . . . . . . . 97, 119Fredericksburg . . . . . . . . . . . . . . . . . . . . . . 126Fremantle. . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Fresno . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

V

GGaithersburg . . . . . . . . . . . . . . . . . . . . . . . . .97Galesburg. . . . . . . . . . . . . . . . . . . . . . . . . . . .93Gandhidham . . . . . . . . . . . . . . . . . . . . . . . . .33Geneva . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139Genoa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40Georgetown . . . . . . . . . . . . . . . . . . . . . . . . . 124Geraldton . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Germany. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Gettysburg . . . . . . . . . . . . . . . . . . . . . . . . . . 123Gladwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Goulburn. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Grand Cayman. . . . . . . . . . . . . . . . . . . . . . . . 15Grand Forks . . . . . . . . . . . . . . . . . . . . . . . . . .121Grand Turk . . . . . . . . . . . . . . . . . . . . . . . . . . 140Grandview . . . . . . . . . . . . . . . . . . . . . . . . . . 126Greece. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30Greensboro . . . . . . . . . . . . . . . . . . . . . . . . . 103Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . 103Grenada . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Grove City. . . . . . . . . . . . . . . . . . . . . . . . . . . 123Guadalajara . . . . . . . . . . . . . . . . . . . . . . . 51, 52Guasave . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52Guatemala . . . . . . . . . . . . . . . . . . . . . . . . . . 136Guatemala City . . . . . . . . . . . . . . . . . . . . . . 136Guayaquil . . . . . . . . . . . . . . . . . . . . . . . . . . . 135

HHaarlem . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59Hamburg. . . . . . . . . . . . . . . . . . . . . . . . . .24, 25Hamilton. New Jersey . . . . . . . . . . . . . . . . 120Hamilton, Bermuda . . . . . . . . . . . . . . . . . . 132Hanover, New Hampshire . . . . . . . . . . . . . 120Hanover, Pennsylvania . . . . . . . . . . . . . . . 123Harrisburg . . . . . . . . . . . . . . . . . . . . . . . . . . 106Harrisonburg . . . . . . . . . . . . . . . . . . . . . . . . 126Harrogate. . . . . . . . . . . . . . . . . . . . . . . . . . . . 81Hattiesburg East. . . . . . . . . . . . . . . . . . . . . 120Hattiesburg West . . . . . . . . . . . . . . . . . . . . 120Heerlen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59Hobart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Holstebro . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Hong Kong . . . . . . . . . . . . . . . . . . . . . . . . . . .30Honolulu . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Hsinchu. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Hungary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31Hyderabad . . . . . . . . . . . . . . . . . . . . . . . . . . .33

IIndia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32Indianapolis . . . . . . . . . . . . . . . . . . . . . . . . . .117Indonesia . . . . . . . . . . . . . . . . . . . . . . . . . . . .35Iowa City. . . . . . . . . . . . . . . . . . . . . . . . . . . . .96Iran . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136Ireland, Republic of . . . . . . . . . . . . . . . . . . .36

Irvine. . . . . . . . . . . . . . . . . . . . . . . . . . . . 86, 114Islamabad. . . . . . . . . . . . . . . . . . . . . . . . . . . 138Isreael . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Istanbul. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78Italy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38Ivory Coast. . . . . . . . . . . . . . . . . . . . . . . . . . 136

JJackson, Mississippi . . . . . . . . . . . . . . . . . 120Jackson, Tennessee. . . . . . . . . . . . . . . . . . 124Jacksonville. . . . . . . . . . . . . . . . . . . . . . . . . .90Jakarta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35Janesville . . . . . . . . . . . . . . . . . . . . . . . . . . . 109Japan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43Jeddah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68Johannesburg. . . . . . . . . . . . . . . . . . . . . . . . 71Jordan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44

KKabul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132Kalgoorlie. . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Kansas City . . . . . . . . . . . . . . . . . . . . . . . . . 100Kaohsiung . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Karachi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138Katanning. . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Kelowna . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114Kempten . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Kenai . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114Kennewick . . . . . . . . . . . . . . . . . . . . . . . . . . 126Kenya. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44Kiev . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79King City . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Knoxville. . . . . . . . . . . . . . . . . . . . . . . . . . . . 124Koblenz. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26Kolding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Kolkata . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33Korea. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45Krakow (Kraków). . . . . . . . . . . . . . . . . . . . . .65Krefeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26Kuala Lumpur . . . . . . . . . . . . . . . . . . . . . . . .48Kuwait . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46

LLa Crosse . . . . . . . . . . . . . . . . . . . . . . . . . . . 109La Paz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133Lafayette . . . . . . . . . . . . . . . . . . . . . . . . . . . 118Lagos de Moreno . . . . . . . . . . . . . . . . . . . . .52Lahore. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138Lancaster . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Las Palmas de Gran Canaria . . . . . . . . . . . 73Las Vegas . . . . . . . . . . . . . . . . . . . . . . . . . . . 101Laurel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Lausanne . . . . . . . . . . . . . . . . . . . . . . . . . . . 139Lebanon . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46Lebanon, Tennessee . . . . . . . . . . . . . . . . . 124

V�

Leeds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81Leer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25Leon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Lewisburg. . . . . . . . . . . . . . . . . . . . . . . . . . . 127Lima. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63Lisboa (Lisbon) . . . . . . . . . . . . . . . . . . . . . . .66Little Falls. . . . . . . . . . . . . . . . . . . . . . . . . . . 119Little Rock . . . . . . . . . . . . . . . . . . . . . . . . . . 114London . . . . . . . . . . . . . . . . . . . . . . . 80, 81, 83Longford. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Los Angeles . . . . . . . . . . . . . . . . . . . . . . 86, 115Los Mochis . . . . . . . . . . . . . . . . . . . . . . . . . . .53Los Reyes . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Louisville . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Lucedale . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Luxembourg. . . . . . . . . . . . . . . . . . . . . . . . . .47Lynden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Lyon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Lysaker (Oslo) . . . . . . . . . . . . . . . . . . . . . . . .62

MMaastricht . . . . . . . . . . . . . . . . . . . . . . . . . . .59Macon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Madison . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109Madrid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74Makati City . . . . . . . . . . . . . . . . . . . . . . . . . . .64Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48Malta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49Manchester . . . . . . . . . . . . . . . . . . . . . . . . . . 81Mandurah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Manhasset . . . . . . . . . . . . . . . . . . . . . . . . . . .121Manjimup . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Maple Lake. . . . . . . . . . . . . . . . . . . . . . . . . . 119Maracaibo. . . . . . . . . . . . . . . . . . . . . . . . . . . 128Marbella . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74Marlton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Mason City . . . . . . . . . . . . . . . . . . . . . . . . . . .96Maumee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Mauritius . . . . . . . . . . . . . . . . . . . . . . . . . . . 137Mazatlan. . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Meadville . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Melbourne, Australia . . . . . . . . . . . . . . . . . . .5Melbourne, Florida. . . . . . . . . . . . . . . . . . . .90Memphis . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Merida. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Merredin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Metairie. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118Mexicali. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54Mexico. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50Mexico City. . . . . . . . . . . . . . . . . . . . . . . . . . .54Midland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Milan . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 40Milton Keynes . . . . . . . . . . . . . . . . . . . . . . . .82Milwaukee . . . . . . . . . . . . . . . . . . . . . . . . . . 109Minneapolis . . . . . . . . . . . . . . . . . . . 99, 111, 119Minot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121

Mobile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113Modena. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Modesto . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Mombasa . . . . . . . . . . . . . . . . . . . . . . . . . . . .45Monclova . . . . . . . . . . . . . . . . . . . . . . . . . . . .55Monterrey. . . . . . . . . . . . . . . . . . . . . . . . . . . .55Montevideo . . . . . . . . . . . . . . . . . . . . . . . . . 140Montgomery . . . . . . . . . . . . . . . . . . . . . . . . .113Monticello . . . . . . . . . . . . . . . . . . . . . . . . . . 119Montreal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Moora . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Moorestown. . . . . . . . . . . . . . . . . . . . . . . . . 101Morehead City. . . . . . . . . . . . . . . . . . . . . . . 103Morelia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55Morocco . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137Moscow. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67Moses Lake . . . . . . . . . . . . . . . . . . . . . . . . . 127Mount Gambier . . . . . . . . . . . . . . . . . . . . . . . .5Mountain View. . . . . . . . . . . . . . . . . . . . 86, 115Mriehel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49Mumbai . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33Munich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28Myrtle Beach . . . . . . . . . . . . . . . . . . . . . . . . 124

NNairobi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44Nantes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23Napa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Naples, Italy. . . . . . . . . . . . . . . . . . . . . . . . . . 41Naples, Florida . . . . . . . . . . . . . . . . . . . . . . .90Narrogin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Nashville. . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Navsari . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34Netherlands. . . . . . . . . . . . . . . . . . . . . . . . . .58New Bern . . . . . . . . . . . . . . . . . . . . . . . . 103, 111New Castle . . . . . . . . . . . . . . . . . . . . . . . . . . 123New Delhi . . . . . . . . . . . . . . . . . . . . . . . . . . . .34New Haven . . . . . . . . . . . . . . . . . . . . . . . . . . .89New Iberia . . . . . . . . . . . . . . . . . . . . . . . . . . 118New Orleans. . . . . . . . . . . . . . . . . . . . . . . . . 118New York . . . . . . . . . . . . . . . . . . . . 85, 102, 121New Zealand . . . . . . . . . . . . . . . . . . . . . . . . .60Newburgh. . . . . . . . . . . . . . . . . . . . . . . . . . . .121Newcastle. . . . . . . . . . . . . . . . . . . . . . . . . . . .82Nicosia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134Norfolk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Normandy . . . . . . . . . . . . . . . . . . . . . . . . . . .23Northern Ireland. . . . . . . . . . . . . . . . . . . . . . 61Northam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Norway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62Nottingham . . . . . . . . . . . . . . . . . . . . . . . . . .82Nuevo Laredo . . . . . . . . . . . . . . . . . . . . . . . .55Nuremberg. . . . . . . . . . . . . . . . . . . . . . . . . . .28

V��

OOdense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Odessa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Oklahoma City. . . . . . . . . . . . . . . . . . . . . . . 122Olympia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108Omaha. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101Omak . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Ontario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87Opelousas. . . . . . . . . . . . . . . . . . . . . . . . . . . 118Orlando. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90Othello . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

PPadova . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38Pakistan . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138Palermo . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38Palma de Mallorca . . . . . . . . . . . . . . . . . . . . 74Pamplona . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74Papenburg . . . . . . . . . . . . . . . . . . . . . . . . . . .25Paris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Pasadena . . . . . . . . . . . . . . . . . . . . . . . . . . . .87Pawleys Island. . . . . . . . . . . . . . . . . . . . . . . 124Peoria . . . . . . . . . . . . . . . . . . . . . . . . . . . 93, 113Perth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Peru . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63Peshawar . . . . . . . . . . . . . . . . . . . . . . . . . . . 138Petaluma . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Philadelphia. . . . . . . . . . . . . . . . . . . . . . . . . 106Philippines . . . . . . . . . . . . . . . . . . . . . . . . . . .64Phoenix. . . . . . . . . . . . . . . . . . . . . . . . . . 86, 110Piedras Negras . . . . . . . . . . . . . . . . . . . . . . .56Pittsburgh . . . . . . . . . . . . . . . . . . . . . . . . . . 123Poland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65Port Lincoln . . . . . . . . . . . . . . . . . . . . . . . . . . .5Port Louis. . . . . . . . . . . . . . . . . . . . . . . . . . . 137Portland . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Porto (Oporto). . . . . . . . . . . . . . . . . . . . . . . .66Portugal . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66Poznan (Poznan) . . . . . . . . . . . . . . . . . . . . .65Prattville. . . . . . . . . . . . . . . . . . . . . . . . . . . . .113Providence. . . . . . . . . . . . . . . . . . . . . . . . . . 124Puerto Rico . . . . . . . . . . . . . . . . . . . . . . . . . .66Puerto Vallarta . . . . . . . . . . . . . . . . . . . . . . .56

QQuairading . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Queretaro. . . . . . . . . . . . . . . . . . . . . . . . . . . .56Quetta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138Quincy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Quito . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135

RRaleigh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104Redwood City . . . . . . . . . . . . . . . . . . . . . . . .115Richmond . . . . . . . . . . . . . . . . . . . . . . . . . . . 107Ridgeland . . . . . . . . . . . . . . . . . . . . . . . . . . . 120

Riyadh. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68Rochester, Minnesota . . . . . . . . . . . . . 100, 111Rochester, New York . . . . . . . . . . . . . . . . . .121Rockford . . . . . . . . . . . . . . . . . . . . . . . . . 93, 110Rocky Mount . . . . . . . . . . . . . . . . . . . . . . . . 104Roermond . . . . . . . . . . . . . . . . . . . . . . . . . . .59Romania . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139Rome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38, 41Roseville . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Russia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67Rutherford . . . . . . . . . . . . . . . . . . . . . . . . . . 120

SSacramento . . . . . . . . . . . . . . . . . . . . . . . . . .115Salamanca . . . . . . . . . . . . . . . . . . . . . . . . . . .56Salinas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Salt Lake City . . . . . . . . . . . . . . . . . . . . . . . 126Saltillo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . 125San Diego . . . . . . . . . . . . . . . . . . . . . . . . 87, 115San Francisco . . . . . . . . . . . . . . . . . . . . 87, 115San Jose. . . . . . . . . . . . . . . . . . . . . . . . . 88, 115San Juan. . . . . . . . . . . . . . . . . . . . . . . . . . . . .66San Luis Obispo . . . . . . . . . . . . . . . . . . . . . .115San Salvador . . . . . . . . . . . . . . . . . . . . . . . . 135San Sebastian . . . . . . . . . . . . . . . . . . . . . . . . 74Sana’a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129Santa Barbara . . . . . . . . . . . . . . . . . . . . . . . .115Santa Cruz . . . . . . . . . . . . . . . . . . . . . . . . . . 133Santa Monica. . . . . . . . . . . . . . . . . . . . . . . . .88Santa Rosa. . . . . . . . . . . . . . . . . . . . . . . . . . .115Santiago, Chile . . . . . . . . . . . . . . . . . . . . . . . 16Santiago, Dominican Republic. . . . . . . . . 134Santo Domingo . . . . . . . . . . . . . . . . . . . . . . 134Saudi Arabia . . . . . . . . . . . . . . . . . . . . . . . . .68Savannah . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Schaumburg . . . . . . . . . . . . . . . . . . . . . . . . .93Schwerin. . . . . . . . . . . . . . . . . . . . . . . . . . . . .30Scotland . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83Scranton. . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Seattle. . . . . . . . . . . . . . . . . . . . . . . . . . 108, 127Seoul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45Shelby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104Shreveport. . . . . . . . . . . . . . . . . . . . . . . . . . 118Shrewsbury . . . . . . . . . . . . . . . . . . . . . . . . . 123Singapore. . . . . . . . . . . . . . . . . . . . . . . . . . . .69Sioux Falls . . . . . . . . . . . . . . . . . . . . . . . . . . 106Skaerbaek . . . . . . . . . . . . . . . . . . . . . . . . . . .20South Africa. . . . . . . . . . . . . . . . . . . . . . . . . .70South Bend . . . . . . . . . . . . . . . . . . . . . . . . . .94South Portland . . . . . . . . . . . . . . . . . . . . . . 118Spain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72Spokane . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Springfield . . . . . . . . . . . . . . . . . . . . . . . . . . .94St. Cloud . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119St. Louis . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101

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St. Paul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Stamford. . . . . . . . . . . . . . . . . . . . . . . . . . . . .89State College . . . . . . . . . . . . . . . . . . . . . . . . 123Stoke-on-Trent. . . . . . . . . . . . . . . . . . . . . . . .82Stuttgart. . . . . . . . . . . . . . . . . . . . . . . . . . . . .28Summerville . . . . . . . . . . . . . . . . . . . . . . . . 124Sumter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124Surabaya . . . . . . . . . . . . . . . . . . . . . . . . . . . .36Surat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34Surrey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114Sweden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Swindon . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82Switzerland . . . . . . . . . . . . . . . . . . . . . . . . . 139Sydney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

TTacoma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108Taichung. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Taipei. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Taiwan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Tallahassee . . . . . . . . . . . . . . . . . . . . . . . . . 116Tampa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116Tanta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Tanzania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Tarragona. . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Tehran. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136Tel Aviv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Telford. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83Tenerife. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Thailand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Thessaloniki. . . . . . . . . . . . . . . . . . . . . . . . . .30Thief River Falls . . . . . . . . . . . . . . . . . . . . . 119Tijuana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56Timonium . . . . . . . . . . . . . . . . . . . . . . . . . . . .98Tokyo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43Topeka. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Toronto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Treviso . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Tshwane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72Tucson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Tunis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140Tunisia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140Turin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42Turkey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78Turks & Caicos Island. . . . . . . . . . . . . . . . . 140

UUkraine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79United Arab Emirates . . . . . . . . . . . . . . . . .79United Kingdom . . . . . . . . . . . . . . . . . . . . . .80United States of America . . . . . . . . . . . . . .84Uruapan . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57Uruguay . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140Utrecht . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60

VValencia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Valladolid . . . . . . . . . . . . . . . . . . . . . . . . . . . .75Vancouver . . . . . . . . . . . . . . . . . . . . . . . . . . 114Venezeula. . . . . . . . . . . . . . . . . . . . . . . . . . . 128Venlo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60Verona. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42Vienna, Austria . . . . . . . . . . . . . . . . . . . . . . . 10Vienna, Virginia. . . . . . . . . . . . . . . . . . . . . . 107Villahermosa . . . . . . . . . . . . . . . . . . . . . . . . .57Visalia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115Vordingborg. . . . . . . . . . . . . . . . . . . . . . . . . .20

WWagga Wagga . . . . . . . . . . . . . . . . . . . . . . . . .4Wales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83Walla Walla . . . . . . . . . . . . . . . . . . . . . . . . . . 127Wappingers Falls. . . . . . . . . . . . . . . . . . . . . .121Warrenton . . . . . . . . . . . . . . . . . . . . . . . . . . 126Warsaw (Warszawa) . . . . . . . . . . . . . . . . . . .65Washington, D.C. . . . . . . . . . . . . . . . . . . 89, 116Waterloo . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97Wenatchee . . . . . . . . . . . . . . . . . . . . . . . . . . 127West Branch. . . . . . . . . . . . . . . . . . . . . . . . . 119West Hartford . . . . . . . . . . . . . . . . . . . . . . . 116West Memphis . . . . . . . . . . . . . . . . . . . . . . . 114West Palm Beach . . . . . . . . . . . . . . . . . . . . . 91Westminster. . . . . . . . . . . . . . . . . . . . . . . . . 119Wetumpka . . . . . . . . . . . . . . . . . . . . . . . . . . .113Whitehorse. . . . . . . . . . . . . . . . . . . . . . . . . . 127Wichita . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117Wilmington, North Carolina . . . . . . . . . . . 104Wilmington, Delaware . . . . . . . . . . . . . . . . 116Woodland Hills. . . . . . . . . . . . . . . . . . . . . . . .88Wroclaw (Wrocław). . . . . . . . . . . . . . . . . . . .65Wuppertal. . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Wyomissing . . . . . . . . . . . . . . . . . . . . . . . . . 123

YYakima . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Yellowknife. . . . . . . . . . . . . . . . . . . . . . . . . . .121Yemen, Republic of . . . . . . . . . . . . . . . . . . 129Yunlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

ZZamora . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57Zaragoza. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Zona Franca. . . . . . . . . . . . . . . . . . . . . . . . . 140Zurich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139

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INTERNATIONAL BOARD OF DIRECTORS

Brian Eaton, Chairman Johannesburg, South AfricaMark Audino Charlotte, U.S.A.Joel Cohen Toronto, CanadaGuillermo Erhard Nuevo Laredo, MexicoKim Hutchinson Perth, AustraliaTony Stockdale London, U.K.Rudolf Winkenius Haarlem, Netherlands Wong Poh Weng Hong Kong

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INTERNATIONAL COMMITTEES AND CENTRES OF EXCELLENCE

TRANSNATIONAL ASSURANCE SERVICES EXECUTIVE COMMITTEE

Bob Dohrer Chair, Raleigh, NC, U.S.A.Philip Coleman London, U.K.Simon Cubitt Perth, AustraliaBenjamin Nockemann Berlin, GermanyStephen Wong Hong Kong

Mark Pullen Committee Manager, London, U.K.

INTERNATIONAL TAX COMMITTEE

Rob Mander Global Leader, Sydney, AustraliaChad Koebnick Minneapolis, MN, U.S.A.Rudolf Winkenius Haarlem, NetherlandsJerry Wise Montreal, Canada

Caroline Walenkamp Manager, Haarlem, Netherlands

IFRS

Stefano Bianchi Padova, ItalyPatrick Brown Charlotte, NC, U.S.A.Bob Dohrer Raleigh, NC, U.S.A.Marco Marcellan Chicago, IL, U.S.A.Jane Meade Sydney, AustraliaChandra Sekaran Kuwait City, Kuwait

RISK MANAGEMENT

Bob Jacobson Minneapolis, MN, U.S.A.Jean-Marc Imbert Melbourne, AustraliaRichard Smith London, U.K.

TRANSACTION SUPPORT

Jeff Johnson Minneapolis, MN, U.S.A.Chio Kian Huat SingaporeMark Eardley London, U.K.

INFORMATION TECHNOLOGY COMMITEE

Paul Joseph Perth, AustraliaStephen Abbott-Capps Telford, U.K.Steven McAtee Davenport, U.S.A.Mary Lou LaBore Bloomington, U.S.A.

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INTERNATIONAL EXECUTIVE OFFICEUNITED KINGDOM

11 Old Jewry Tel: +44 (0)20 7601 10802nd Floor Fax: +44 (0)20 7601 1090London EC2R 8DUU.K.

Chief Executive Officer Jean M. Stephens

Chief Operating Officer Judit Petho

Global Compliance Director Paul Harrison

Technical Manager (based in Singapore) Kevin Chowdhay

Technical Manager, Training Mark Pullen

Technical Manager, Training & Member Support Tessa Rowland*

Technical Support, Inspection Programme Ellen Costa PR & Communications Manager Gillian Hawkes

Financial Controller William Cheng

Executive Assistant to the CEO Ruth Mooney

IT Coordinator & Corporate Designer Rebecca Williams

Administrative Support Katy Triggs**

Executive Office Assistant Miriam Popkes

* Tuesdays, Wednesdays and Thursday only** On maternity leave

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REGIONAL OFFICES:

Enquiries concerning service needs, capabilities and/or coordination should be directed to the regional contact.

AFRICA

Regional Contact Clive Betty, Johannesburg, South Africa

Tel: +27 (11) 329 6000 Fax: +27 (11) 329 6100

Member FirmsSouth Africa RSM Betty & DicksonKenya RSM AshvirTanzania RSM Ashvir

CorrespondentsAlgeria Cabinet Comptable & Fiscal DeramchiIvory Coast CCM - Audit & ConseilMauritius Margéot & AssociatesMorocco Acconcil Ben Cherif & AssociésTunisia Audit Revision Conseil (A.R.C.)

AMERICAS

Regional Contacts Bob Burdett, Chicago, U.S.A. Frank LeBihan, Chicago, U.S.A.

Regional Officec/o RSM McGladrey, Inc. Tel: +1 (312) 782 2124191 North Wacker Drive Fax: +1 (312) 782 2189Suite 1400ChicagoIllinois 60606-1921

North America

Member FirmsCanada RSM Richter RSM Richter ChamberlandMexico RSM Bogarin, Erhard, Padilla, Alvarez & MartinezPuerto Rico RSM ROC & CompanyU.S.A. RSM McGladrey Inc. McGladrey & Pullen LLP McGladrey Capital Markets

National AllianceU.S.A. RSM McGladrey Network

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South America

Member FirmsArgentina Estudio Torrent AuditoresChile RSM Landa Consultores Auditores Ltda.Peru Panez, Chacaliaza & Asociados S.C.R.L. Panez & Faesa Consultores & Asesores de Empresas S.A.Venezuela RSM León, Delgado & Asociados

CorrespondentsBolivia Sociedad de Auditores y Consultores S.C.Colombia JAHV McGregor S.A.Dominican Republic SM Soriano, Martinez & AsociadosEcuador Herrera Chang & AsociadosEl Salvador Moreno Portillo y Asociados, S.A. de C.V.Guatemala Illescas e Illescas, Sociedad CivilUruguay Montaldo & Asociados

ASIA PACIFIC

Regional Director Neil Hough, Melbourne, Australia

Regional Coordinator Lynnette McGowan, Melbourne, Australia

Regional OfficeRSM Asia Pacific Tel: +61 (3) 9286 1862Level 8 Fax: +61 (3) 9286 1899Rialto South Tower525 Collins StreetMelbourneVic. 3000

Member FirmsAustralia RSM Bird CameronChina RSM China CPAsHong Kong RSM Nelson WheelerIndia RSM Astute Consulting India Pvt. Ltd. Suresh Surana & AssociatesIndonesia RSM AAJ AssociatesJapan RSM Sawamura & Co. Tokyo Kyodo Accounting OfficeKorea Shinhan Accounting CorporationMalaysia RSM Robert Teo, Kuan & Co.New Zealand RSM PrincePhilippines Alas, Oplas & Co., CPAsSingapore RSM Chio Lim Taiwan RSM Kwang-I Earnest & Co., CPAsThailand RSM Advisory Thailand Limited

CorrespondentsPakistan Avais Hyder Liaquat Nauman

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CARIBBEAN

Regional Contact RSM Executive Office, London, U.K.

Member FirmCayman Islands McGladrey & Pullen, Cayman

CorrespondentsBermuda Arthur Morris & CompanyTurks & Caicos Islands Morris, Cottingham & Co. Ltd

EUROPE

Regional Director Paul Langhorn, London, U.K.

Executive Office11 Old Jewry Tel: +44 (0)20 7601 10972nd Floor Fax: +44 (0)20 7601 1090London EC2R 8DUU.K.

Member FirmsAndorra RSM Gasso Auditores S.L.Austria RSM Exacta Wirtschaftsprüfung AGAzerbaijan Kapital KardenBelgium RSM Toelen Cats Dupont Koevoets cvbaDenmark RSM PlusFrance RSM FranceGermany RSM GermanyGreece RSM Stylianou SAHungary RSM DTM HungaryIreland, Republic of FGSIsrael Shiff, Hazenfratz & Co.Italy RSM Italy S.p.A. Synergia Consulting GroupLuxembourg RSM Henri Grisius & Associés RSM Audit LuxembourgMalta RSM MaltaNetherlands RSM Netherlands B.V.Northern Ireland FGSNorway RSM Hasner ASPoland KZWSPortugal RSM Patricio, Moreira, Valente & Associados – SROC - Audit & Tax Services RSM Audiconsulte – Consultoria, Gestão e Contabilidade, Lda.Russia RSM Top AuditSpain RSM Gasso Auditores S.L.P.Turkey Kapital KardenUkraine RSM APiKUnited Kingdom RSM Bentley Jennison McGladrey Capital Markets

XV

CorrespondentsCyprus Consulco International Ltd.Romania Scot & Company Consulting S.R.L.Switzerland Pennone & Partners SA Accurata Wirtschaftsprüfung AG

MIDDLE EAST

Regional Contact Shuaib A. Shuaib, Kuwait

Regional OfficeKuwait Airways Building Tel: +965 2241 00107th Floor Fax: +965 2241 2761Al Shuhada StreetKuwait

Member FirmsEgypt Arab Chartered Accountants Hashish & Hammouda The Advisors Ltd.Jordan Arabian Professional Group (APG) Integrated Consulting Services (ICS) Kuwait RSM Albazie & Co.Lebanon Gebran, Moughanni & PartnersSaudi Arabia Alsabti & BannagaUnited Arab Emirates Dahman & Co.Yemen Dahman & Co.

CorrespondentsAfghanistan Avais Hyder Liaquat NaumanIran Dayarayan Auditing & Financial Services Firm

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World-WideFirm Listing

Members

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ANDORRA GMT +1 From: 00

To: 376

RSM GASSO AUDITORES S.L.www.gassorsm.com

International Contact Partner José Ma Gassó Martin, Barcelona, Spain

AndORRA LA VELLAPrat de la Creu, 59-56 Tel: 866 010Despatx 3A-3B, 3º Fax: 866 058AD 500 Andorra la Vella

Partners, Directors and ManagersFerran Benazet (a) Daniel Mestre (t, c)Ricard Majoral (a) Oriol Mestre (t, c)José Ma Gassó Martin (a)

ARGENTINA GMT -3 From: 00

To: 54

ESTUDIO TORRENT AUDITORESwww.torrent.com.ar

Managing Partner Javier Antonio Torrent javier.torrent@torrent.com.ar

International Contact Partner Jorge Pérez jorge.perez@torrent.com.ar

BUEnOS A�RESBernardo de Irigoyen 330 Tel: (11) 5031 11504° Piso-Oficina 82 (11) 5031 1161C1072AAH Buenos Aires Fax: (11) 4334 2213 (11) 4334 6759

PartnersHéctor Casarino (c) Javier Antonio Torrent (a)Jorge Pérez (t) Roberto van der Zee (t)

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AUSTRALIA From: 0011 To: 61

RSM BIRD CAMERONwww.rsmi.com.au

National Chairman Kim Hutchinson, Perth kim.hutchinson@rsmi.com.au

International Contact Partner Neil Hough, Melbourne neil.hough@rsmi.com.au

national Office8 St Georges Terrace Tel: (8) 9261 9100Perth, W.A. 6000 Fax: (8) 9261 9111GPO Box R1253Perth, W.A. 6844

AUSTRAL�An CAP�TAL TERR�TORY

CAnBERRA GMT +�01st Floor Tel: (2) 6247 5988103-105 Northbourne Avenue Fax: (2) 6247 3703Turner, A.C.T. 2612

GPO Box 200Canberra, A.C.T. 2601

Directors Garry Lee (c) Ged Stenhouse (a)Frank Lo Pilato (i) Andrew Sykes (c)Rodney Miller (a)

nEW SOUTH WALES

Principal OfficeSYdnEY GMT +�0 Level 12 Tel: (2) 9233 893360 Castlereagh Street Fax: (2) 9233 8521Sydney, N.S.W. 2000

GPO Box 5138Sydney, N.S.W. 2001

DirectorsWayne Beauman (a) Robert Mander (t)Ross Catterall (c) Peter Marsden (i)Gerald Cowling (c) Jamie O’Rourke (c)Paul Heiler (t) Philip Price (t) Cameron Hume (a) Gary Sherwood (a) David Kerr (i)

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Australia continued...

RegionalALBURY GMT +�0601 Stanley Street Tel: (2) 6041 3700Albury, N.S.W. 2640 Fax: (2) 6041 3747

P.O. Box 3155Albury, N.S.W. 2640

Directors Andrew Graham (c) Michael O'Callaghan (c)Gerard O’Brien (c)

GOULBURn GMT +�0 143 Bourke Street Tel: (2) 4821 1066Goulburn, N.S.W. 2580 Fax: (2) 4821 8761

P.O. Box 270Goulburn, N.S.W. 2580

Director John MacCulloch (c)

WAGGA WAGGA GMT +�0 55 Berry Street Tel: (2) 6921 9055Wagga Wagga, N.S.W. 2650 Fax: (2) 6921 9032

P.O. Box 1026Wagga Wagga, N.S.W. 2650

Directors Andrew Bowcher (i) Angelo Strano (c)Cole Levy (c)

nORTHERn TERR�TORY

dARW�nPlease refer to Neil Hough, Melbourne Office.

QUEEnSLAnd

BR�SBAnEPlease refer to Neil Hough, Melbourne Office.

SOUTH AUSTRAL�A

Principal Office AdELA�dE GMT +9½Level 4 Tel: (8) 8232 3000191 Pulteney Street Fax: (8) 8223 3555Adelaide, S.A. 5000

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GPO Box 973Adelaide, S.A. 5001

DirectorsTerry Rodoni (c) Brenton Scott (c)

RegionalMOUnT GAMB�ER GMT +9½2 Helen Street Tel: (8) 8724 8100Mount Gambier, S.A. 5290 Fax: (8) 8724 8120

ManagerPlease refer to Terry Rodoni, Alelaide Office.

PORT L�nCOLn GMT +9½4 Eyre Street Tel: (8) 8682 2077Port Lincoln, S.A. 5606 Fax: (8) 8682 4940

P.O. Box 440Port Lincoln, S.A. 5606

DirectorSteven James (c)

TASMAn�A

HOBARTPlease refer to Neil Hough, Melbourne Office.

V�CTOR�A

Principal Office MELBOURnE GMT +�0 Level 8 — Rialto South Tower Tel: (3) 9286 1800 525 Collins Street Fax: (3) 9286 1999Melbourne, VIC. 3000

P.O. Box 248Collins St West VIC. 8007

DirectorsSimon Aitken (t) Robert Miano (a)Craig Cooper (t) Stan Naylor (a)Glenn Crisp (i) Phillip Ransom (a)Jason Croall (a) Ray Scott (c)Jonathan Easton (c) Michael Shatter (r)Paul Fraser (a) Warwick Spargo (a)Neil Hough (c) Mark Strickland (a) Jean-Marc Imbert (r) Ken Wood (a)

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Australia continued...

RegionalBALLARAT GMT +�0 Level 1, 1-3 Bath Lane Tel: (3) 5330 5800Ballarat VIC. 3350 Fax: (3) 5333 1667

P.O. Box 685Ballarat, VIC. 3353

Directors Bill Beard (c) Daryl Powell (c)Sandra Campell (c)

WESTERn AUSTRAL�A

Principal OfficePERTH GMT +8 8 St Georges Terrace Tel: (8) 9261 9100Perth, W.A. 6000 Fax: (8) 9261 9111

GPO Box R1253Perth, W.A. 6844

DirectorsChris Allen Geoff Hall (c)Rami Brass (t) Peter Hansen (c)Gary Chappell (c) Kim Hutchinson (c)Mark Conlan (i) David Johnston (c)Neil Cribb (i) James Komninos (a)Simon Cubitt (a) Con Paoliello (t)Greg Dudley (i) Tutu Phong (a)Rodney Edwards Craig Ridley (c)Andy Gilmour (c) David Wall (a) SuburbanFREMAnTLE GMT +818 Parry Street Tel: (8) 9336 1266Fremantle, W.A. 6160 Fax: (8) 9430 6744

P.O. Box 133Fremantle, W.A. 6959

DirectorJason Hennessy (c)

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MAndURAH GMT +814 Davey Street Tel: (8) 9535 1744Mandurah, W.A. 6210 Fax: (8) 9581 5171

P.O. Box 232Mandurah, W.A. 6210

DirectorVernon Davey (c)

RegionalALBAnY GMT +8Level 1, 220 York Street Tel: (8) 9841 2766Albany, W.A. 6330 Fax: (8) 9841 6798

P.O. Box 5677Albany, W.A. 6332

PrincipalJoanne Gilbert (c)

BUnBURY GMT +8Suite 6, 1 Bonnefoi Boulevard Tel: (8) 9722 5600Bunbury, W.A. 6230 Fax: (8) 9722 5650

P.O. Box 599Bunbury, W.A. 6231

DirectorMike Ansell (c)

BUSSELTOn GMT +8Unit 2, 2 Fairbairn Road Tel: (8) 9752 1406Busselton, W.A. 6280 Fax: (8) 9754 1719

P.O. Box 142Busselton, W.A. 6280

DirectorAngus Smith (c)

CORR�G�n GMT +815 Walton Street Tel: (8) 9063 2154Corrigin, W.A. 6375 Fax: (8) 9063 2179

P.O. Box 54Corrigin, W.A. 6375

ManagerLindsay Prosser (c)

8

Australia continued...

ESPERAnCE GMT +8108 Dempster Street Tel: (8) 9071 1888Esperance, W.A. 6450 Fax: (8) 9071 4522

P.O. Box 570Esperance, W.A. 6450

ManagerRoss Paterson (c)

GERALdTOn GMT +8 Level 1, 12 Bayly Street Tel: (8) 9920 7400Geraldton, W.A. 6530 Fax: (8) 9920 7450

P.O. Box 61Geraldton, W.A. 6531

DirectorJohn Thomson (c)

KALGOORL�E GMT +841 Brookman Street Tel: (8) 9021 1499Kalgoorlie, W.A. 6430 Fax: (8) 9091 3599

P.O. Box 19Kalgoorlie, W.A. 6433

ManagerBill Franklyn (c)

KATAnn�nG GMT +810 Amherst Street Tel: (8) 9821 1277Katanning, W.A. 6317 Fax: (8) 9821 2714

P.O. Box 55Katanning, W.A. 6317

DirectorMartin Livsey (c) Cameron Taylor (c)

MAnJ�MUP GMT +8Suite 6 Tel: (8) 9771 124430-32 Rose Street Fax: (8) 9777 1000Manjimup, W.A. 6258

P.O. Box 120Manjimup, W.A. 6258

ManagerNathan Walter (c)

9

MERREd�n GMT +821 Mitchell Street Tel: (8) 9041 1655Merredin, W.A. 6415 Fax: (8) 9041 1524

P.O. Box 21Merredin, W.A. 6415

PrincipalPaul Steber (c)

MOORA GMT +813 Dandaragan Street Tel: (8) 9651 1606Moora, W.A. 6510 Fax: (8) 9651 1966

P.O. Box 29Moora, W.A. 6510

DirectorJudy Snell (c)

nARROG�n GMT +850 Fortune Street Tel: (8) 9881 1611Narrogin, W.A. 6312 Fax: (8) 9881 2474

P.O. Box 87Narrogin, W.A. 6312

ManagerJim Adamson (c)

nORTHAM GMT +8210 Fitzgerald Street Tel: (8) 9622 2822Northam, W.A. 6401 Fax: (8) 9622 3577

P.O. Box 417Northam, W.A. 6401

DirectorSandy Hatherly (c)

QUA�RAd�nG GMT +829 Heal Street Tel: (8) 9645 1166Quairading, W.A. 6383 Fax: (8) 9645 1478

P.O. Box 47Quairading, W.A. 6383

ManagerRobert Crombie (c)

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AUSTRIA GMT +1 From: 00

To: 43

RSM EXACTA WIRTSCHAFTSPRÜFUNG AG (Audit Services)www.rsmi.at

International Contact Partners Mag. Stefan Walter stefan.walter@rsmi.at

DDr. Lukas Zeinler lukas.zeinler@rsmi.at

V�EnnATegetthoffstraße 7 Tel: (1) 505 63 631010 Vienna Fax: (1) 505 63 63 63

WALTER, ZEINLER & PARTNER, STEUERBERATUNG GMBH (Accountancy & Tax services)

V�EnnATegetthoffstraße 7 Tel: (1) 504 34 381010 Vienna Fax: (1) 505 63 63 63

PartnersMag. Stefan Walter DDr. Lukas Zeinler

AZERBAIJAN GMT +4 From: 00

To: 994

KAPITAL KARDENwww.kapitalkarden.az

International Contact Tural Maharramov tural.maharramov@kapitalkarden.az

BAKU Caspian Plaza, 13th floor Tel: (12) 596 69 01 / 0244 Jafar Jabbarli Street Fax: (12) 596 69 03AZ 1065 Baku Partner Tural Maharramov

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BELGIUM GMT +1 From: 00

To: 32

RSM TOELEN CATS DUPONT KOEVOETS CVBAwww.tclm-rsm.be

Managing Partners Luc Toelen l.toelen@tclm-rsm.be

Jean-François Cats jf.cats@tclm-rsm.be

International Contact Partner Luc Toelen l.toelen@tclm-rsm.be

BRUSSELSRSM InterauditRegistered Auditors Tel: (2) 725 50 04Lozenberg 22 – B2 Fax: (2) 725 53 41B1932 Zaventem – Sint Stevens Woluwé (Brussels)

PartnersJean-François Cats (a, c, i) Vinciane Maricq (a, c)Alain De Clercq (a) Karin Morris (a, c)Bernard de Grand Ry (a, c, t) Jean-François Nobels (a, c)Thierry Dupont (a, c, t) Olivier Satin (a, c)Pascal Gérard (a, c) Luc Toelen (a, c, f, t)Luis Laperal (a, i) Laurent Van der Linden (a, c)

RSM InterfiduciaireAccountants Tel: (2) 720 09 08Lozenberg 22 – B3 Fax: (2) 725 52 62B1932 Zaventem – Sint Stevens Woluwé (Brussels)

PartnersDidier Claes (a, c) Jean-Paul Koevoets (a, t, c)Jean-Marc Crispeels (a) Werner Langendries (a)Bart De Groeve (a, t, c) Serge Leleux (a, t, c)Thierry Gorjanc (a, t, c) Roland Morlie (a, t, c)

RSM IntertaxTax Consultants Tel: (2) 720 09 08Lozenberg 22 – B3 Fax: (2) 725 52 62B1932 Zaventem – Sint Stevens Woluwé (Brussels)

PartnerPeter Van Rompaey (t)

RSM InterfinanceCorporate Finance and Governance Tel: (2) 379 34 70Chaussee de Waterloo/ Fax: (2) 379 34 79Waterloosesteenweg 1151B1180 Uccle-Ukkel (Brussels)

PartnerJean-François Cats (a, c, i)

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Belgium continued...

AnTWERPRSM InterauditRegistered Auditors Tel: (3) 449 57 51Posthofbrug 10 – B4 Fax: (3) 440 68 27B2600 Berchem-Antwerpen

PartnersKurt Coninx (a, c) Gilbert Janssens (a)Annie De Wilde (a, c) Patricia Kindt (a, c)Kurt De Witte (a, c) Luc Toelen (a, c, f, t)

RSM InterfiduciaireAccountants Tel: (3) 242 83 00Posthofbrug 10 – B4 Fax: (3) 238 36 81B2600 Berchem-Antwerpen

PartnersJan De Belser (a) Jean-Paul Koevoets (a, t, c)Alain Koevoets (a, t, c) RSM IntertaxTax Consultants Tel: (3) 242 83 00Posthofbrug 10 – B4 Fax: (3) 238 36 81B2600 Berchem-Antwerpen

PartnerVan den Berg Gert (t, c)

CHARLERO� RSM InterauditRegistered Auditors Tel: (7) 137 03 13Rue Clément Ader 8 Fax: (7) 137 01 39B6041 Gosselies (Charleroi)

PartnersCéline Arnaud (a) Thierry Lejuste (a, c)Didier Claes (a, c) Cathérine Saey (a)

Also office in Mons

BRAZIL

Recruitment in process. Please contact Judit Petho in the RSM Executive Office for assistance.

Executive Office11 Old Jewry judit.petho@rsmi.com2nd Floor Tel: +44 (0)20 7601 1080London EC2R 8DU Fax: +44 (0)20 7601 1090U.K.

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CANADA From: 011To: 1

RSM RICHTERwww.rsmrichter.com

Managing Partners David Steinberg, Toronto dsteinberg@rsmrichter.com

Bobby Kofman, Toronto rkofman@rsmrichter.com

Stephen Rosenhek, Montreal srosenhek@richterconsulting.com

International Contact Partners J. Stephens Allan, Calgary sallan@rsmrichter.com

Richard Vineberg, Montreal rvineberg@rsmrch.com

Joel Cohen, Toronto jcohen@rsmrichter.com

CALGARY GMT -�Suite 910, 736-8th Avenue S.W. Tel: (403) 233 8462Calgary, Alberta Fax: (403) 233 8688T2P 1H4

PartnersJ. Stephens Allan (i) Robert J. Taylor (i)

TOROnTO GMT -�200 King Street West, Suite 1100 Tel: (416) 932 8000Toronto, Ontario Fax: (416) 932 6200M5H 3T4

PartnersLynn Bevan (a) Neil Moore (t)Leonard Borer (t) Derrick Phelps (i)Joel Cohen (a) Andrew Schaefer (i)David Fabian (a) David Steinberg (t)Peter Farkas (i) Danny Stern (a)Robert Harlang (i) Jeffrey Tannenbaum (a)Bobby Kofman (i) Greg Tugg (a)Michael Lewicki (a)

PrincipalsRichard Beeny (a) Jeff Pellarin (i)Aaron Chousky (a) David Sieradzki (i) Roshan Jamal (a) Gus Tertigas (i)Barry Levine (c) Mitch Vininsky

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Canada continued...

RSM RICHTER CHAMBERLAND

MOnTREAL GMT -�1820-2 Place Alexis Nihon Tel: (514) 934 3400Montreal, Quebec Fax: (514) 934 3408H3Z 3C2

PartnersAndrew Adessky (i) Stéphane Lauzon (t)Michel Babeu (t) Phil Lichtsztral (a)Eric Barbieri (i) Philip Manel (i)Gilles Benchaya (i) Raymond Massi (i)Paule Bouchard (a) Andrew Michelin (i)Denis Chamberland (a) Yves Nadeau (a)John Charalampopoulos (a) Phil Nadler (t)Michael Corber (a) Michel Reinhardt (a)Vincent De Angelis (t) Jennifer Rhee (t)Giovanni Di Maria (a) Danny Ritter (c)Morrie Fogelbaum (a) Gilles Robillard (i)Earl Forman (t) Eric Rodier (i)Michael Frankel (a) Stephen Rosenhek (i)Marie-Claude Frigon (a) Morrie Rutman (i)Fred Fuchs (a) Harvey Sands (a)Benoit Gingues (i) Mitchell Stein (t)Bernard Gourdeau (i) Diane Tsonos (t)Howard I. Gross (i) Yves Vincent (i)André Hébert (i) Richard Vineberg (a)Robert Hodge (a) Jerry Wise (t)Sid Kaushansky (a) Marc Yedid (i)Paul Lafrenière (i) Harvey Zalcman (a)Tasso Lagios (t) Robert Zittrer (a) Vice PresidentsCarl Adjami (i) Mirella Pisciuneri (i)Corey Bloom (i) Barry Steinberg (i)Pascale Gaudreault (i) Jason Swanson (i)Mathieu Gauvin (senior vp) (i) Shawn Travitsky (i)Bella Nicolini (i) Ariella Yedid (i) Alon Wexler (i)

PrincipalsSophie Caudiu (a) Éric Marsolais (a)Debbie Di Gregorio (a) Christina Schoelch (a)Ilana Einheiber (a) Shelley Smith (t)Dimitra Glekas (a)

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CAYMAN ISLANDS GMT -5 From: 011

To: 1

MCGLADREY & PULLEN, CAYMANwww.mcgladrey.com

International Contact Alex Bodden alex.bodden@rsmi.com

GRAnd CAYMAn 2nd Floor Harbour Place Tel: (345) 743 3000George Town Fax: (345) 743 3001P.O. Box 10311Grand Cayman KY1 - 1003 Partner Alex Bodden

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CHILE GMT -4 From: 00

To: 56

RSM LANDA CONSULTORES AUDITORES LTDA.www.landa.cl

Managing Partner Juan Landa Tobar juanlanda@landa.cl

International Contact Partner Luis Landa Tobar luislanda@landa.cl

SAnT�AGO

Head OfficeTorre Santa Maria Tel: (2) 232 7733Los Conquistadores 1700 Fax: (2) 334 2548Piso 25 - B ProvidenciaSantiago

Branch OfficeAlmirante Latorre # 617 Tel: (2) 696 5104Santiago Fax: (2) 672 0776

Partners/DirectorsVictor Arqués V. (a) Juan Landa T. (c)Hans Caro L. (a) Luis Landa T. (a)René Duarte S. (a) Ramón Landa T. (t)Myriam González A. (c) Angélica León L. (a)Eduardo Landa Y. (c)

PrincipalsClaudio Campos (c) Jorge Marin (a)Jorge Carrasco O. (c) Eduardo Medina C. (a)Ulises Hernández (c) Cesar Millacoy I. (t)Nelson Herrera (c) Jorge Rivera K. (a)Fernando Landa E. (a)

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CHINA GMT +8 From: 00

To: 86

RSM CHINA CPAswww.chncpa.cc

Managing Partner Gu Ren Rong

Joint Heads of Audit Liu Gui Bin Yang Li Qiang

International Contact Partners Lily Li (Xiu Qing) lixiuqing@chncpa.cc lixiuqing@rsmchina.com.cn Tel: (10) 8809 1188 x 826

Mark Wilson General enquiriesmark.wilson@chncpa.cc international@chncpa.ccmark.wilson@rsmchina.com.cn international@rsmchina.com.cnTel: (10) 8809 1188 x 815 Tel : (10) 8809 1640 (10) 8809 1640 x 101

BE�J�nG8-9/F Block A Tel: (10) 8809 1188Corporate Square (10) 8809 164035 Financial Street Fax: (10) 8809 1199Xicheng District100140, Beijing

PartnersChen Jun (a) Wang Feng (a)Fan Zhi Wei (a) Wang Jing (v)Gu Ren Rong (t,a) Wang Rui Qi (a)Huang Jian (a) Wei Xian Feng (a)Ji Min (v) Mark Wilson (a,c)Jia Rui Dong (v) Wu Yi Li (v)Jiang Bin (a) Xie Hui (a)Jiang Xiao Yun (a) Yan Bing Qi (a)Li Yao (a) Yang Hao (a)Li Xiu Qing (Lily) (a) Yang Li Qiang (Leon) (a)Li Yan Cheng (a) Yang Pei Zhen (a)Li Yan Jia (a) Yang Xiao Hui (a)Li Yue Jun (a) Yin Shi Zhou (a)Lin Jin Bing (a) Yuan Gang Shan (a)Liu Gui Bin (a) Zhang Fu Gen (a,c)Liu Xue Song (a) Zhang Li (a)Lv Yan Dong (v) Zhang Lian Qi (c)Pan Shuai (a) Zhang Qin (a)Rong Jian (a) Zhang Tian Fu (a)Shen Yan Fang (a) Zhao Jin Yi (a)Su Yi Chun (Elaine) (v) Zhao Qiang (v)Sun Da Ning (t) Zhao Wei (a)Sun Wei Jun (v) Zhou Li Ye (a)Wang Fang Ming (a) Zhu Hai Wu (a)

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China continued...

RSM China also has offices in the following locations:

Changchun Shanghai Chengdu Shenyang Chongqing ShenzhenFuzhou TaiyuanHarbin TianjinHangzhou WuhanJinan XianKunming Xining Nanjing ZhengzhouQingdao

Please refer all enquiries regarding services to the international contacts in Beijing.

CZECH REPUBLIC

Recruitment in process. Please contact Judit Petho in the RSM Executive Office for assistance.

Executive Office11 Old Jewry judit.petho@rsmi.com2nd Floor Tel: +44 (0)20 7601 1080London EC2R 8DU Fax: +44 (0)20 7601 1090U.K.

DENMARK GMT +1 From: 00

To: 45

RSM PLUSwww.rsmplus.dk

International Contact Partner Morten Kenhof, Copenhagen mok@rsmplus.dk

Principal Office

COPEnHAGEnKalvebod Brygge 45 Tel: 33 38 98 00DK-1560 Copenhagen V Fax: 33 38 98 01

Managing PartnerMichael Bach

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AALBORGSofiendalsvej 87 Tel: 98 18 41 22DK-9200 Aalborg SV Fax: 98 18 64 75

PartnerJohn Dahl Larsen (a)

AARHUSJens Baggesens Vej 90 N Tel: 86 12 78 88DK-8200 Aarhus N Fax: 86 12 78 85

PartnersHenrik Bretlau (a) Niels Boll (a)Karl-Erik Graversen (a) Lars Thruesen (a)

COPEnHAGEnKalvebod Brygge 45 Tel: 33 38 98 00DK-1560 Copenhagen V Fax: 33 38 98 01

PartnersNis J. Bennetzen (a) Morten Kenhof (a)Torben Bjerre-Poulsen (a) Kim Holm Larsen (a)Bent Christensen (a) Lise Foss Nielsen (c)Jan Greve (t) Henrik Olufsen (a)Knud Heinrichs (c) Svend Therchilsen (a)

KOLd�nGKokholm 3 Tel: 76 34 2600DK-6000 Kolding Fax: 76 34 2601

PartnersHenning Ravn-Larsen (a) Jørgen Ravn (a)

HOLSTEBROFabersvej 1 Tel: 97 41 22 11DK-7500 Holstebro Fax: 97 41 44 08

PartnersClaus C. Bredvig (a) Per Lund Nielsen (a)

OdEnSEMunkehatten 1B Tel: 66 15 85 55DK-5220 Odense SØ Fax: 66 15 49 55

PartnersBent Johannesen (a) Henrik Welinder (a)Palle Offersen (a)

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Denmark continued...

SKAERBAEKStoregade 45A Tel: 74 75 18 00DK-6780 Skaerbaek Fax: 74 75 13 48

PartnerHans Erik Haase (a)

VORd�nGBORGAlgade 76 Tel: 55 36 50 00DK-4760 Vordingborg Fax: 55 34 01 66

PartnersNiels Bruhn (a) Ole Noerrelund Hansen (a)

EGYPT GMT +2 From: 00

To: 20

ARAB CHARTERED ACCOUNTANTS HASHISH & HAMMOUDA(Auditing & Accounting Services)

Chairman Magdy Hashish

THE ADVISORS Ltd.(Consulting & Tax Services)

Chairman Dr. Sabry Heakal

Managing Partner Cherif Hammouda cherif.hammouda@rsmi-eg.com

Executive Partner Tarek Hashish

International Contact Partner Heba El Semary heba.elsemary@rsmi-eg.com

Head OfficeCA�RO40, Road 254, Shell Bldg., Tel: (2) 2521 1510Degla — Maadi 11431 (2) 2521 1519Cairo Fax: (2) 2521 1574 (2) 2521 1519

PartnersDr. Cherif Hammouda Heba El SemaryDr. Sabry Heakal

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22 Kasr El Nil St. Tel: (2) 2393 0850Down Town 11111 (2) 2392 1714Cairo Fax: (2) 2393 0522

PartnersMagdy Hashish Nabil Abdel NabyTarek Hashish

37, Road 231 Tel: (2) 2519 8273Degla — Maadi 11431 Fax: (2) 2519 8273Cairo

ALEXAndR�A392-394 El Horreya Road Tel: (3) 545 9922Al Ashraf Towers Fax: (3) 545 9921Mostafa Kamel

PartnersSamir Belal Mohamed Farouk

TAnTA6, Bahgat St., Tel: (40) 335 5564Intersection with Aziz Fahmy St. Fax: (40) 335 5564Hegazy Bldg.

PartnerMohamed El Mahdi El Gameel

FINLAND

Recruitment in process. Please contact Judit Petho in the RSM Executive Office for assistance.

Executive Office11 Old Jewry judit.petho@rsmi.com2nd Floor Tel: +44 (0)20 7601 1080London EC2R 8DU Fax: +44 (0)20 7601 1090U.K.

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FRANCE GMT +1 From: 00

To: 33

RSM FRANCEwww.rsm-france.com

Chairman Jean-Michel Picaud jm.picaud@rsm-france.com

International Contact Valérie Guillard v.guillard@rsm-france.com

PAR�S40 avenue Hoche Tel: (1) 56 88 31 2075008 Paris Fax: (1) 56 88 31 29

PARIS REGION

40 avenue Hoche Tel: (1) 53 83 90 0075008 Paris Fax: (1) 42 89 22 27

Managing PartnersArnaud Devoucoux a.devoucoux@rsm-rsa.comJean-Louis Fourcade jl.fourcade@rsm-rsa.com

PartnersFrédéric Beaujard Stéphane CoutsoloucasLudovic Bouton Christophe Rouault Pierre Cassin Simone SchlegelIsabelle Couteret

LYON/SOUTH EAST FRANCE

2 bis, rue Tête d’Or Tel: (4) 72 69 19 1969006 Lyon Fax: (4) 72 69 19 10

Managing PartnerPierre-Michel Monneret pm.monneret@rsm-cciconseils.fr

PartnersNicolas Barioz Jean-Yves PerrotFrançois de Bustamante Michel PitiotJean-Louis Foubert Jean-Michel ReyAlain Grille Alain RouxJean-Pierre Horteur Albert ServanJean-Marc Pennequin

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NANTES/WESTERN FRANCE

L’Arpège Tel: (2) 51 83 30 30213 route de Rennes Fax: (2) 51 83 30 39BP 6027744702 Orvault Cedex

Managing PartnerGilles Leclair gleclair@rsm-secovec.com

PartnersJean Degonde (until 31/12/09) Patrick MessusFrançoise Drogou Nicolas Perenchio (from 1/01/10)Jean-Michel Grimonprez Jean-Michel Picaud

NORMANDY REGION

28, rue Alfred Kastler Tel: (2) 35 59 76 76BP 278 Fax: (2) 35 59 11 5576137 Mont-Saint-Aignan Cedex

Managing PartnerEric Masurel eric.masurel@rsm-secno.fr

PartnersRodolphe Berlemont Florence Hertel-PetitLoïc Boudier Philippe LambertFranck Duclos Sophie Tesnière

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GERMANY GMT +1 From: 00

To: 49

RSM GERMANY

All requests for Germany should be directed to:

International Contact Partner Deputy Int. Contact Partner Christian Roller, Munich Herbert Brauner, BambergTel: (89) 2175 305 0 Tel: (951) 980 980Fax: (89) 2175 305 11 Fax: (951) 980 9822christian.roller@rsm-altavis.de herbert.brauner@awt.ag

nORTH

BREMEnHansaberatung GmbH Tel: (421) 23 88 - 0Schwachhauser Heerstraße 266 b Fax: (421) 23 88 - 33028359 Bremen PartnersSteffen Ball (t) Rolf Mählmann (a, t)Martin Beering (a, t) Günter R. Meier (t)Holger Genenger (a) Holger Schaarschmidt (a, v)Gerhard von der Heide (a) Ulrich Schröder (t)Burkhardt Kuß (a, t)

HAMBURG RSM Altavis GmbH Tel: (40) 35006 - 300Jungfernstieg 30 Fax: (40) 35006 - 33320354 Hamburg hamburg@rsm-altavis.de Partners Dr. Marc Biebelheimer (l) Marco Michelsen (a, t, i)Holger Böge (a, i, c) Jan Rickauer (t)Dr. Rüdiger Brock (l) Thilo Rohde (l)Dr. Oliver Bungartz (r, f) Dr. Daniela Rossa-Heise (l, f)Dominik Demisch (l, i) Nina Schütte (t)Stefan Denkhaus (i) Dr. Oliver Tomat (l)Friedrich von Kaltenborn-Stachau (i) Anja Tschentscher (a, t)Dr. Thomas Lübbehüsen (t, v)

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MdS Möhrle GmbH Tel: (40) 85 30 10Haferweg 24 Fax: (40) 85 30 11 6622769 Hamburg

PartnersJochen Delfs (c) Dr. Tobias Möhrle (i)Jürgen Dräger (t) Dr. Ulrich Möhrle (t)Dr. Simone Grode (I) Tobias Müller (t)Martin Horstkötter (a) Jens Scharfenberg (a)Christian Kampmeyer (r, f) Udo Seifert (a)Dr. Ulrich Koops (l) Hans Wiedemann (t)Matthias Linnenkugel (i)

LEER dr. Popkes �ndustrietreuhand AG Tel: (491) 978800Wirtschaftsprüfungsgesellschaft Fax: (491) 97880199Hauptstrasse 1 info@dpiag.de26789 Leer

PartnersDr. Christoph Adams (a) Bodo Brouwer (a, v) Carsten zur Brügge (a, t) Dr. Warner B. J. Popkes (c, a, v)

PAPEnBURG dr. Popkes �ndustrietreuhand AG Tel: (4961) 779790Wirtschaftsprüfungsgesellschaft Fax: (4961) 77979499Hauptkanal rechts 32a info@dpiag.de26871 Papenburg

PartnersKaren Kurp (t) Boris Tebbel (a)

WEST

COLOGnEVerhülsdonk & Partner GmbH Tel: (221) 20 70 00Richard-Wagner-Straße 9-11 Fax: (221) 20 70 02 250674 Cologne

PartnersSascha Erger (a, t) Hans Kölschbach (a, t)Dr. Dirk Iwanowitsch (a) Christian Ueberholz (a, t)

dORTMUndBGP dr. Breidenbach and Partner GmbH & Co KGFeldstraße 61-63 Tel: (231) 95 20 35-044141 Dortmund Fax: (231) 95 20 35-9 info@bgp-wp.de

Partners Ute Börner (a) Axel Remmel (a)Gerhard Frische (t) Winfried Straube (a)Armin Kroniger (a) Dr. Hartmut Wollenhaupt (a, v)

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Germany continued...

dÜSSELdORF RSM Altavis GmbH Tel: (211) 301 43 - 0 Breite Straße 27 Fax: (211) 301 43 - 14340213 Düsseldorf duesseldorf@rsm-altavis.de

PartnersGuido Glörfeld (i, a, f) Ralf Lohmann (a, t)Torsten Grob (l, t) Christine Vogel (t)Hans-Joerg Hegerl (l, i) Hans-Joerg Wittmann (l, t)Christoph Kuzaj (l, i)

Verhülsdonk & Partner GmbH Tel: (211) 60 05 54 00 Georg-Glock-Straße 4 Fax: (211) 60 05 54 9040474 Düsseldorf PartnersRainer Grote (a, v) Angela Jüngling (a, t) Dr. Michael Hüchtebrock (a, v) Frank Wetzel (a, t)

KOBLEnzVerhülsdonk & Partner GmbH Tel: (261) 3 04 28-0Ernst-Abbe-Straße 16 Fax: (261) 3 04 28-18856070 Koblenz

PartnersHeribert Brixius (a, t) Volker Jüsgen (a, t)Axel Dierdorf (a, t) Jörg Mayer (a, t)Manfred Hillesheim (a, t) Hansgünter Oberrecht (a, t)

KREFELdthp treuhandpartner Tel: (2151) 509-0Eichendorffstraße 46 Fax.: (2151) 509-20047800 Krefeld krefeld@thp.de

PartnersHans v. Beckerath (v, o) Rainer Pietyra (r, a)Paul Berger (a, i) Manfred Steinborn (t, l)Rainer Bongarth (a, o) Katrin Steinecke (p, t)Annette Dieckmann (a, t) Guntram Teichgräber (i, t)Wilhelm Janssen (c, v) Peter Welling (c, i)

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WUPPERTALBGP dr. Breidenbach and Partner GmbH & Co KGFriedrich-Engels-Allee 32 Tel: (202) 4 93 74-042103 Wuppertal Fax: (202) 4 93 74-100 info@bgp-wp.dePartners Dr. Peter Arnhold (t, l) Michael Meske (a)Ute Börner (a) Dr. Markus Niemeyer (t)Björn Eisenberg (a) Erwin Prommer (a)Gerhard Frische (t, l) Axel Remmel (a)Rainer Hemmerich (t) Winfried Straube (a)Armin Kroniger (a) Dr. Hartmut Wollenhaupt (a, v)Christian Knöller (t)

SOUTH AUGSBURGAugsburger Treuhand GmbH Tel: (821) 3 43 68-0Bahnhofstraße 4 Fax: (821) 3 43 68-2987150 Augsburg

PartnersSusanne Huber-Kurtoglu (a) Josef Strobel (t)

BAMBERGAWT Audit Wirtschafts - Treuhand AG Tel: (951) 980 980Nonnenbrücke 12 Fax: (951) 980 982296047 Bamberg bamberg@awt.ag PartnersHerbert G. Brauner (a, c) Christof Büttcher (t)

KEMPTEnATG Allgäuer Treuhand GmbH Tel: (831) 25297-0Bahnhofstraße 57 Fax: (831) 25297-7787435 Kempten

Partners Dr. Peter Beck (l) Karl Nuber (a, t)Dr. Johannes Huber (a, v) Christian Plötz (t)Dr. Simone Jäck (t) Peter Rucker (a, t)Dr. Friedrich Klank (t, i) Andrea Schneider (a, t)Dr. Gerhard Knaus (a, l) Peter Schwendinger (p)Paul Krafczyk (a) Christian Slabon (a, c)Josef Lippert (a, t) Thomas Vogl (a, r)Georg Mair (a, t)

�8

Germany continued...

MUn�CHRSM Altavis GmbH Tel: (89) 2175 305 0Nymphenburger Str. 3c Fax: (89) 2175 305 11 80335 Munich muenchen@rsm-altavis.de PartnersVeronika Capek (a, i) Ulf Henke (t)Dr. Florian Eisele (t) Christian Roller (a, i)Jürgen Fahrenberg (t)

dr. zitzelsberger GmbH Tel: (89) 29064-0Maximiliansplatz 10 Fax: (89) 22664980333 Munich info@wp-dr-zitzelsberger.de

PartnersDr. Heinz Bujnoch (t) Ingrid de la Paix (t)Florian Haslauer (a) Patrick Zitzelsberger (t, v)Sebastian Eder (a, c) Dr. Siegfried Zitzelsberger (v)Kay Leimer (t) Dr. Stephan Zitzelsberger (a, i)

nUREMBERGAWT Audit Wirtschafts - Treuhand AG Tel: (911) 92 66 80Spittlertorgraben 3 Fax: (911) 92 66 83 990429 Nürnberg nuremberg@awt.ag PartnerKurt Wagner (a, c)

STUTTGARTAWT Audit Wirtschafts - Treuhand AG Tel: (711) 505 369 0Hasenbergsteige 14 Fax: (711) 505 369 2270178 Stuttgart stuttgart@awt.ag

PartnersDietmar Hahn (a, c) Adalbert Schmid (t) Franz Huber (a, c) Hans F. Wolfinger (t)Kristina Johansson (a, t)

HWS Haussmann Welz Seeger & Partner GmbHGewerbestraße 17 Tel: (711) 7 88 92 - 070565 Stuttgart Fax: (711) 7 88 92 - 159

PartnersFrank Bubeck (t, c) Ingo Haug (a, c)Josef el-Karim (a, t) Michael Lacher (a, t)Marc-Uwe Fischer (t, c) Andreas Mayer (a, c)Torsten Gollmert (a, t) Markus Weitmann (t, v)

�9

EAST

BERL�nHansaberatung GmbH Tel: (30) 50 50 90 0Siegfriedstraße 204 a Fax: (30) 50 50 90 2910365 Berlin

PartnerHans-Josef Rath (a, t)

MdS Möhrle Poschinger & Partner Tel: (30) 22 62 88 0Charlottenstraße 16 Fax: (30) 22 62 88-2110117 Berlin

PartnersMartin Lindner (t) Moritz Schumacher (a)Nicol Marschall (r, f) Hans-Hermann Völker (t)Mario Neugebauer (a) Vera Wessendorf (t)Hermann Poschinger (c)

RSM Altavis GmbH Tel: (30) 408 179 3 - 0 Friedrichstraße 188 Fax: (30) 408 179 3 - 9910117 Berlin berlin@rsm-altavis.de Partners Fin Bruhn (a) Benjamin Nockemann (a, i)Dr. Jens-Peter Damas (l, t) Friedemann Schade (i)Michael Geuyen (t) Hartmut Schulte (t)Dr. Thomas Meyer (l)

Verhülsdonk & Partner GmbH Tel: (30) 25 49 01 70Markgrafenstraße 32 Fax: (30) 25 49 01 7510117 Berlin

PartnersDr. Steffen Görlitz (a, t, i) Konrad Pochhammer (a, t, i)

dRESdEnVerhülsdonk & Partner GmbH Tel: +49 (0) 351/81 18 03 0Chemnitzer Straße 48a Fax: +49 (0) 351/81 18 04 001187 Dresden

PartnersDr. Fritz Kuhlmann (a, t, i) Klaus Stranzenbach (a, t, i)Andreas Schell (a, t, i)

�0

Germany continued... SCHWER�nMdS Möhrle GmbH Tel: (385) 76 02 50Friedensstraße 18 Fax: (385) 76 02 52519053 Schwerin

PartnersAndreas Mau (t) Kai Voige (a)

GREECE GMT +2 From: 00

To: 30

RSM STYLIANOU SA

International Contact Athos Stylianou

ATHEnSEthnikis Antistaseos 84A Tel: (210) 67 17 733152 31 Halandri Fax: (210) 67 26 099 Athens stylianou@drm.gr

Partners Vassilis Kaplanis Athos StylianouGeorge Nikou Panayiotis TsardaklisKyriacos Papakyriacou

THESSALOn�K�Frangon 6–8546 26 Thessaloniki

HONG KONG GMT +8 From: 001

To: 852

RSM NELSON WHEELERwww.rsmnelsonwheeler.com

International Contact Partner Wong Poh Weng pohweng@rsmnelsonwheeler.com

HOnG KOnG29th Floor Tel: 2598 5123Caroline Centre Fax: 2598 7230Lee Gardens Two28 Yun Ping RoadHong Kong

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Partners/Principals and DirectorsOsman Arab (i) Eliza Ng (a)Joel Chan (a) Lilian Poon (t)Samuel Chan (t) Dicky To (t)Cheah Wee Teong (c) Catherine Tsang (t)Eric Chen (t) Maria Tsang (a)Kenneth Chen (i) Samson Wan (a)Ricky Chu (a) Cecilia Wong (a)Wendy Kam (a) Chris Wong (a)Peter Ko Wong Poh WengCora Lee (a) Stephen Wong (a)Eugene Liu (a) Ronald Yam (a)Patrick Lo (c)

ConsultantsBruce Dunlop Joseph Fan (c)

HUNGARY GMT +1 From: 00

To: 36

RSM DTM HUNGARY TAX AND FINANCIAL ADVISORY SERVICES PLC.www.rsmdtm.hu

Managing Partners Zsolt Kalocsai zsolt.kalocsai@rsmdtm.hu

Dr. Bálint Szücs balint.szucs@rsmdtm.hu

International Contact Partners Zsolt Kalocsai zsolt.kalocsai@rsmdtm.hu Mónika Marczin monika.marczin@rsmdtm.hu

BUdAPESTH-1138 Budapest Tel: (1) 886 37 00 / 01Faludi u. 3 Fax: (1) 886 37 29 Partners/DirectorsSándor Hegedüs (t, v) Attila Kozma (a, r)Miklós Héhn (a, o) Mónika Marczin (t, o)Zsolt Kalocsai (c, i, t) Dr. Bálint Szücs (i, l)

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INDIA GMT +5½

From: 00To: 91

RSM ASTUTE CONSULTING INDIA PVT. LTD.Management Consultantswww.astuteconsulting.com

RSM ASTUTE CONSULTING PVT. LTD.Management Consultantswww.astuteconsulting.com

SURESH SURANA & ASSOCIATESChartered Accountantswww.ss-associates.com

International Contact Partners Dr. Suresh Surana Managing Partner, Mumbai suresh@ss-associates.com

Lokesh Mudaliar Director, Mumbai lokesh@astuteconsulting.com

AHMEdABAd504, Narnarayan Complex Tel: (79) 2646 3516Near Swastik Char Rasta Fax: (22) 2820 5685NavrangpuraAhmedabad - 380 009

In-chargeSanjay Devadiya (a)

BAnGALORENo. 1007, HAL, 2nd Stage Tel: (80) 4344 999913th Main, 2nd Cross, Indiranagar Fax: (80) 4344 9970Bangalore – 560 008

Partners/Associate DirectorsH. Sreenivasan (a) Subramaniam Srinivas (c)

CHEnnA�1A, Chamiers Apartments Tel: (44) 6524 776462/121, Chamiers Road (44) 4230 3957Raja Anamalai Puram Fax: (22) 2820 5685Chennai – 600 028

Partner/Associate DirectorN. Shastry Tata (c)

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GAndH�dHAM182B, Ward No. 6B Tel: (98) 6797 8026Hemu Kalani Nagar, Adipur P. O. Fax: (22) 2820 5685 Kutch-370205Gujarat

Partner/Associate DirectorRajesh Sharma (a)

HYdERABAdOffice No. 5, 3rd Floor Tel: (40) 6599 4691 Farhat Afza Building Fax: (22) 2820 5685Road No. 10, Banjara Hills Hyderabad - 500 034

Partner/Associate DirectorG. R. Kumar (a)

KOLKATA2058/A, Mercantile Buildings Tel: (33) 2231 1503 Block "A", 2nd Floor, Fax: (22) 2820 5685 9, Lalbazar Street Kolkata - 700 001

In-chargePramod Poddar (a)

MUMBA�3rd Floor, Ahura Centre Tel: (22) 6696 064482, Mahakali Caves Road Fax: (22) 2820 5685Andheri (East)Mumbai - 400 093

601-3, 6th Floor Tel: (22) 2287 5770 Regent Chambers, Fax: (22) 2287 5771 208, Nariman PointMumbai - 400 021

608-B, Sagar Tech Plaza Tel: (22) 4074 0800Andheri Kurla Road, Sakinaka Fax: (22) 2851 1806Andheri (East)Mumbai - 400 072 Partners/Associate DirectorsAmit Amlani (t) Lokesh Mudaliar (c)K. Chandrasekaran (c) Shaival Nanavaty (a)Ramesh Gupta (a) Ajit Saxena (c)Nirmal Jain (a) Bharat Shah (a)Madhukar Khandekar (t) Dr. Suresh Surana (t)Prakash Kotadia (t) Vinod Varma (a)Sameer Maniar (c) K. H. Viswanathan (c)

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India continued...

nAVSAR�104, Ravikiran Apartments Tel: (95263) 728 0502Nr. Sandhkuva Gate Fax: (261) 247 6447Navsari – 396 445

Partner/Associate DirectorNirav Jogani (a)

nEW dELH�3rd Floor, Tower-B Tel: (98) 1009 6388B-37, Sector-1 Fax: (22) 2820 5685Noida - 201 301U.P.

Partner/Associate DirectorRavinder Pal Singh (a)

SURATB/604-605, Tirupati Plaza Tel: (261) 247 6446Athwa Gate, Nanpura Fax: (261) 247 6447Surat - 395 001

720, Belgium Tower Tel: (261) 301 9109Opp. Linear Bus Stand Fax: (261) 247 6447Ring Road,Surat – 395 002

Partners/Associate DirectorsNirav Jogani (a) Krunal Bhagat (a)

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INDONESIA GMT +7 From: 001

To: 62

RSM AAJ ASSOCIATESwww.rsm.aajassociates.com

Chief Executive Partner Amir Abadi Jusuf amir.jusuf@rsm.aajassociates.com

International Contact Partner Irwan B. Afiff irwan.afiff@rsm.aajassociates.com

JAKARTAPlaza ABDA, 10th Floor Tel: (21) 5140 1340Jl. Jend. Sudirman Kav. 59 Fax: (21) 5140 1350Jakarta 12190

Audit & Assurance Services ARYANTO, AMIR JUSUF, MAWAR & SAPTOTORegistered Public Accountants

PartnersFerdinand Agung Mawar I. R NapitupuluSaptoto Agustomo Dedy SukrisnadiAmir Abadi Jusuf Didik WahyudiantoAryanto Agus Mulyo Rudi Hartono Purba

Tax Advisory Services

Partners/DirectorsIrwan B. Afiff Nicholas Graham

Risk & Internal Audit Advisory Services

Partners/DirectorsAmir Abadi Jusuf Angela Indirawati Simatupang

Transaction Support & Capital Market Services

Partners/DirectorsTheo Satria Chairuman Aryanto Agus Mulyo

Executive Search

Partner/DirectorIrwan B. Afiff

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Indonesia continued...

SURABAYA JI. Mayjen Sungkono Tel: (31) 566 8437Komplek Darmo Park I Fax: (31) 561 5587Blok III-B/17-19Surabaya 60256

Audit & Assurance Services ARYANTO, AMIR JUSUF, MAWAR & SAPTOTORegistered Public Accountants

PartnersArianto Endang Pramuwati

IRELAND, REPUBLIC OF GMT From: 00

To: 353

FGSwww.fgspartnership.com

Managing Partner Jim Mulqueen jim.mulqueen@fgspartnership.com International Contact Partners Julian Caplin International Contact Partner julian.caplin@fgspartnership.com

Kevin Elliott International Tax Partner kevin.elliott@fgspartnership.com

Michael McGivern International Tax Partner michael.mcgivern@fgspartnership.com

dUBL�nMolyneux House Tel: (1) 418 2000Bride Street Fax: (1) 418 2044 Dublin 8 Ireland

PartnersJulian Caplin (f, i, v) Rory Meehan (t, p)Derek Donohoe (a, f, r) Michael McGivern (t)Kevin Donovan Jim Mulqueen (i)Ian Duffy (i) Tom Murray (c)Kevin Elliott (t) Mary Nyhan (t)Pearse Farrell (i) Declan O’Hanlon (t)Eamonn Griffin (t) Aidan ScollardMichael Keenan (i, o) Michael Shelley

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Deirdre Kiely Greg Sparks (c)John Lyons (t) Declan Taite (i)Colm Malone Sonya Tighe (a, i)

LOnGFORdChurch Street Tel: (43) 334 1900Longford Fax: (43) 334 1754 Co Longford Refer also to Northern Ireland.

ISRAEL GMT +2 From: 00

To: 972

SHIFF, HAZENFRATZ & CO. www.shifazen.co.il

Managing Partner Reuven Shiff reuven@shifazen.co.il

International Contact Partner Shmuel (Sami) Naiberg sami@shifazen.co.il

TEL AV�V52 Menachem Begin Rd. Tel: (3) 791 9111Sonol Building Fax: (3) 791 9112Tel Aviv 67137 Partners Eli El Atar (a, i) Shmuel Naiberg (a, c)Joshua Hazenfratz (a, c) Doron Ruzeblum (r)Yehoshua Miniviski (p, t) Reuven Shiff (t)Amit Muchtar (a, i)

�8

ITALY GMT +1 From: 00

To: 39

RSM ITALY S.p.A.Audit, Assurance and Due Diligence Serviceswww.rsmitaly.com

Managing Partner Rocco Abbondanza rocco.abbondanza@rsmitaly.com

International Contact Partner Stefano Bianchi stefano.bianchi@rsmitaly.com

M�LAnOPiazzale Principessa Clotilde 6 Tel: (02) 62 91 21 9820121 Milano (02) 63 47 03 61 Fax: (02) 63 47 00 61Partners Rocco Abbondanza (a, f, i, r) Stefano Bianchi (a, f, i, r)

BOLOGnAVia delle Belle Arti, 3 Tel (335) 19 05 86240126 Bologna Fax: (02) 63 47 00 61

Partner Rocco Abbondanza (a, f, i, r)

PAdOVALargo Europa, 3 Tel: (049) 87 50 29535137 Padova Fax: (049) 87 87 053

PartnerStefano Bianchi (a, f, i, r)

PALERMOVia Enrico Parisi, 21 Tel: (06) 54 22 13 6890100 – Palermo Fax: (06) 54 22 23 55

PartnerGiorgio Azzellino (a, f, i, r)

ROMAVia Pierfranco Bonetti 88/90 Tel: (06) 54 22 13 6800128 Roma Fax (06) 54 22 23 55

PartnersGennaro Azzellino (a, f, i, r) Giorgio Azzellino (a, f, i, r)

�9

SYNERGIA CONSULTING GROUPTax & Advisory Serviceswww.synergiaconsulting.it

International Contact Partner Marcello Rabbia, Milan and Turin marcello.rabbia@synergiaconsulting.it

Francesco Gerla, Milan francesco.gerla@synergiaconsulting.it

General Secretary Francesca Nigretti, Milan francesca.nigretti@synergiaconsulting.it

ALBAStudio Castellengo Tel: (0173) 44 15 02Via San Paolo, 4 Fax: (0173) 36 11 1412051 Alba (CN)

PartnersGianpaolo Brignolo (c, f, i, t) Carlo Castellengo (c, f, i, t)

AnCOnAStudio Mancinelli Tel: (071) 286 66 28Via Sandro Totti, 1 Fax: (071) 286 66 3060131 Ancona

PartnersRiccardo Albo (i, t) Maurizio Bastianelli (l, i, t)

BAR� Studio Preverin Lovecchio e Associati Tel: (080) 506 15 02Via Bitritto, 114 bis Fax: (080) 505 21 6370124 Bari

PartnersVito Fanelli (c, i, t) Marco Preverin (c, i, t)Luigi Lovecchio (c, i, t) Luciano De Vico (c, i, t)

BOLOGnAStudio Frasnedi Montanari Tel: (051) 275 53 11 Cecchetti & Associati Fax: (051) 23 86 20Via S. Stefano, 1640125 Bologna

PartnersAntonella Cecchetti (c, i, t) Antonello Montanari (c, i, t)Enrico Frasnedi (c, i, t)

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Italy continued...

CATAn�A Studio Garozzo Tel: (095) 32 67 77Via Luigi Rizzo, 18 Fax: (095) 32 60 8295131 Catania

PartnersSalvatore Garozzo (c, i, t) Alberto Leone (t)Alessandra Leggio (f, l, t) Giuseppe Di Paola (f, t)

FLOREnCEStudio Fazzini & Partners Tel: (055) 239 84 30Via Giuseppe Garibaldi, 15 Fax: (055) 26 43 5550123 Firenze

PartnersSimona Bagnoli (t) Marco Fazzini (c) Massimo Berni (f, l, t) Cecilia Zaccagnini (t) Enrico Fazzini (f, i, t)

GEnOAStudio Piana �lluzzi Queirolo Trabattoni Tel: (010) 53 00 91Via San Vincenzo, 2 Fax: (010) 55 33 13316121 Genova

PartnersCarla Bellieni (t) Giovanni Queirolo (i, t)Francesco Illuzzi (f, l, t) Luca Trabattoni (c, t) Carlo Piana (t)

M�LAnStudio Gerla Associati Tel: (02) 890 95 151Via Dante, 9 Fax: (02) 890 95 14320123 Milano

PartnersCesare Gerla (c, t) Gabriele Giardina (c, f, i, t)Francesco Gerla (c, t) Kristian Bresciani (c, t)Corrado Giardina (c, t)

Studio Holzmiller & Partners Tel: (02) 673 97 7101Via Vittor Pisani, 28 Fax: (02) 673 97 79920123 Milano

PartnersAlessandra Cialoni (t, c) Marco Holzmiller (f, l)Filippo Di Gennaro (t) Gaetano Sirimarco (t, c)Joseph Holzmiller (t, c, r) Angela Maria Vairo (t, i)Enrico Holzmiller (t, c, r)

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General Secretary Tel: (02) 86 33 72 46Via Monte di Pietà, 21 Fax: (02) 86 33 74 0820121 Milano

Francesca Nigretti

MOdEnAStudio Commercialisti Modena Tel: (059) 292 09 11 Rossini Orienti Baraldi & Partners Fax: (059) 34 66 43Strada delle Fornaci, 2041100 Modena

PartnersAlberto Baraldi (t, c, f, i) Daniele Serra (c, i, r)Gianluca Riccardi (c, r)

nAPLESStudio Fiorentino Tel: (081) 247 01 31Viale Gramsci, 17/B Fax: (081) 247 01 0080122 Napoli

PartnersElvio Biondi (t, l, c, i) Gianmaria Di Meglio (t)Salvatore Di Carlo (t) Maurizio Moccaldi Ruggiero (t)Marco Fiorentino (t, l, c, i)

ROMEStudio MTEA Mastrapasqua Tel: (06) 32 86 31 Tirdi e Associati Fax: (06) 328 63 998Viale delle Milizie, 1400192 Roma

PartnersMichela Ferrazzi Pietro Mastrapasqua Francesco Guidi

TREV�SOStudio Bortolomiol Tel: (0422) 41 09 96Piazza Filodrammatici, 1 Fax: (0422) 41 22 6331100 Treviso

PartnersSonia Bettiol (t) Marcellino Bortolomiol (r, t)Lucio Bevilacqua (c, i, t)

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Italy continued...

TUR�nStudio Boidi Tel: (011) 812 67 67Via Andrea Doria, 15 Fax: (011) 812 23 0010123 Torino

PartnersMario Boidi (c, i, t) Fabio Pasquini (c, t)Massimo Boidi (c, t) Walter Vilardi (c, t)

Studio Palea Tel: (011) 561 32 82Via Ettore De Sonnaz, 19 Fax: (011) 561 17 3310121 Torino

PartnersGianpiero Balducci (c, i, l, t) Roberto Palea (c, i, l, t)Edoardo Fea (c, l, r, t) Roberto Panero (c, i, l, t)Maurizio Ferrero (c, l, r, t) Marcello Rabbia (c, i, l, t)Ivano Gasco (c, l, i, t)

VEROnAStudio Capra & Associati Tel: (045) 803 01 45Stradone San Fermo, 20 Fax: (045) 801 07 7837121 Verona

PartnersMarco Bazzani (c, t) Giuseppe Capra (c, f, t)Nicola Cappellari (t) Costanza Merzari (t)

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JAPAN GMT +9 From: 010

To: 81

RSM JAPAN www.rsmjapan.com

Managing Partners Koichi Sawamura sawamura@rsmi-japan.com

Ryutaro Uchiyama uchiyama@rsmi-japan.com International Contact Partner Aki-naga Murayama murayama@rsmi-japan.com

RSM SAWAMURA & CO. www.rsmi-japan.com

TOKYOMaruoka Building 3F Tel: (3) 3269 88013-6 Kagurazaka Fax: (3) 5261 2702 Shinjuku-ku Tokyo 162-0825

PartnersKazuki Iwata (t) Aki-naga Murayama (t)Kazuhiro Marumori (i, v) Koichi Sawamura (t, i)

TOKYO KYOD0 ACCOUNTING OFFICE www.tkao.com

TOKYOKokusai Building 9F Tel: (3) 5219 87773-1-1 Marunouchi Fax: (3) 5219 8778 Chiyoda-ku Tokyo 100-0005

PartnersShuji Fujita (c) Ryutaro Uchiyama (c)Keigo Hirano (c)

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JORDAN GMT +2 From: 00

To: 962

ARABIAN PROFESSIONAL GROUP (APG)INTEGRATED CONSULTING SERVICES (ICS)www.apg-ics.com

International Contacts Fathi A. Abu Farah fathi@apg-ics.com

Hazem A. Shahin hazem@apg-ics.com

AMMAnP.O. Box 338 Tel: (6) 567 3001Amman 11118 Fax: (6) 567 7706 PartnersFathi A. Abu Farah (c, i, r, v) Nasim Shahin (a, r)Hazem A. Shahin (a, l, t)

KENYA GMT +3 From: 000

To: 254

RSM ASHVIRwww.rsmashvir.com

Group Chief Executive and Managing Partner Ashif Kassam akassam@ke.rsmashvir.com International Contact Partners Ashif Kassam akassam@ke.rsmashvir.com Azim Virjee avirjee@ke.rsmashvir.com

nA�ROB�1st Floor, Reliance Centre Tel: 20 4451747/8/9Woodvale Grove, Westlands Fax: 20 4451773/4P.O. Box 34900606 NairobiKenya

Partners/DirectorsSimon Fisher (a) Ashif Kassam (a, c, i)Galeb Gulam (a) Azim Virjee (a, t)

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MOMBASA2nd Floor, Ralli House, Tel: 41 2311778Nyerere Avenue, Fax: 41 2222397P.O. Box 87227,MombasaKenya

PartnerZakir Datoo (a, t)

KOREA GMT +9 From: 001

To: 82

SHINHAN ACCOUNTING CORPORATIONCertified Public Accountants

Managing Partners Choi JongMan & Lee Sangmoon

International Contact Partner Choi JongMan cjmsh@chollian.net

English Speaking Contacts Park Mi Hyun (Ms.) mihyun.park@shinhan-rsmi.com

Choi Bo Ram (Ms.) (AICPA) boram.choi@ shinhan-rsmi.com

SEOULHead Office8th Floor Tel: (2) 2275 5496Samwhan Camus Building Fax: (2) 786 189017-3 Yoido-dongYoungdeungpo-KuSeoul 150-010

PartnersLee Sangmoon (t) Ye ChiSoo (t)

Branch Office8th F, II-Heung Building Tel: (2) 6321 1202126-1 Chungmu-ro 4ka Fax: (2) 6321 1237Chung-KuSeoul 100-863

PartnerChoi JongMan (a)

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KUWAIT GMT +3 From: 00

To: 965

RSM ALBAZIE & CO.www.albazie.com

International Contact Partner Shuaib A. Shuaib shuaib.shuaib@albazie.com

Business Address:Kuwait Airways Building Tel: 2296 10007th Floor, Al Shuhada Street 2241 0010Kuwait Fax: 2241 2761

Postal Address:P.O. Box 2115, Safat13022-Kuwait

PartnersNayef Al-Yaseen (c, t) Shuaib A. Shuaib (a, i, l)

LEBANON GMT +2 From: 00

To: 961

GEBRAN, MOUGHANNI & PARTNERS

International Contact Partner Farid E. Gebran fgebran@inco.com.lb

BE�RUTGedco Centre Tel: (1) 495 394Sin El Fil (1) 493 747BP 55351 Fax: (1) 480 822Beirut

PartnersFarid E. Gebran Edouard SfeirGeorges Moughanni Gilbert ZahrFadi El Ghazal

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LUXEMBOURG GMT +1 From: 00

To: 352

RSM HENRI GRISIUS & ASSOCIÉSwww.rsm.lu

Managing Partner Henri Grisius henri.grisius@rsm.lu

International Contact Partner Laurent Heiliger laurent.heiliger@rsm.lu

6, rue Adolphe Tel: 26 97 97 1L-1116 Luxemborg Fax: 26 97 97 34 60BP 908L-2019 Luxembourg

PartnersMichelle Delfosse (t) Manuel Hack (t)Henri Grisius (t) Laurent Heiliger (t)Stéphanie Grisius (t)

RSM AUDIT LUXEMBOURG

Managing Partner Pierre Leroy pierre.leroy@rsm.lu

6, rue Adolphe Tel: 26 97 97 1L-116 Luxembourg Fax: 26 97 97 34 60BP 908L-2019 Luxembourg

�8

MALAYSIA GMT +8 From: 00

To: 60

RSM ROBERT TEO, KUAN & CO.www.rsmi.com.my

Managing Partner/ Dato’ Robert TeoInternational Contact Partner roberteo@rsmi.com.my

KUALA LUMPURAudit & Tax Services1st Floor, Wisma RKT, Block A Tel: (3) 2610 2888No. 2, Jalan Raja Abdullah Fax: (3) 2691 7733Off Jalan Sultan Ismail (3) 2698 660050300 Kuala Lumpur

Business Advisory & Consulting Services1st Floor, Wisma RKT, Block A Tel: (3) 2610 2999No. 2, Jalan Raja Abdullah Fax: (3) 2697 6168Off Jalan Sultan Ismail (3) 2610 297050300 Kuala Lumpur

Partners, Principals and DirectorsDato’ Robert Teo (a, t, c) Ryan Chong (r, c) Yong Kam Fei (a, c, r) Arul Gunendran (i) Tan Yen Fen (a) Lee Voon Siong (t) Annie Look (a) Wong Yok Chin (t) Ng Boon Hiang (a) Ng Ah Bah (t) Ronnie Sim (a) Angie Ng (t) Chong Sook Har (a) Ang Heng Ann (t) Girish Ramachandran (c, i) Mayadevi Karpayah (t) Stephen Seah (c)

Business Process OutsourcingUpper Penthouse, Wisma RKT Tel: (3) 2610 2800Block B, No. 4, Jalan Raja Abdullah Fax: (3) 2697 3880Off Jalan Sultan Ismail 50300 Kuala Lumpur

DirectorKhaw Teik Thye (o)

�9

MALTA GMT +1 From: 00

To: 356

RSM MALTAwww.rsmmalta.com.mt Managing Partner Deo Scerri deo.scerri@rsmmalta.com.mt International Contact Partner Maria Micallef maria.micallef@rsmmalta.com.mtMR�EHELCobalt House Tel: 2149 33132nd Floor, Notabile Road Fax: 2149 3318Mriehel BKR 3000

PartnersWalter Cutajar (i, t) Maria Micallef (a, c, f)George Gregory (c, i) Deo Scerri (a)

�0

MEXICO From: 00To: 52

RSM BOGARIN, ERHARD, PADILLA, ALVAREZ & MARTINEZwww.rsmbepam.com.mx

Board of Directors President Vicente Bogarin, Guadalajara vicente.bogarin@rsmi.com

Vice President Alfonso Elias, Mexico City alfonso.elias@rsmi.com

Managing Directors Guillermo Erhard, Nuevo Laredo guillermo.erhard@rsmi.com

Jesus Padilla, Leon jesus.padilla@rsmi.com

Alberto Alvarez, Mexico City alberto.alvarez@rsmi.com

Rodolfo Martinez Gamboa, Merida rodolfo.martinez.gamboa@rsmi.com

Saul Villarreal, Monterrey saul.villarreal@rsmi.com

Executive and Global Services Office

GUAdALAJARA GMT -�Torre Value Piso 10 Tel: (33) 1598 7149Ontario No. 989 Fax: (33) 3648 4325 Esquina Jose Maria VigilCol. Italia Providencia44620, Guadalajara, Jalisco

Executive Director Luis A. Rosete (a, i) luis.a.rosete@rsmi.com

Global Services Office Adriana Fierro, Guadalajara adriana.fierro@rsmi.com

International Contacts

Audit & Assurance Enrique Gutierrez, Guadalajara enrique.gutierrez@rsmi.com

Tax Rodolfo Martinez Septien, Cancun rodolfo.martinez.septien@rsmi.com

Risk Management Sergio Escalante, Aguascalientes sergio.escalante@rsmi.com

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AGUASCAL�EnTES GMT -�Av. Aguascalientes Tel/Fax: (449) 996 4565Norte No. 512-102 (449) 996 4564Fracc. Bosques del Prado (449) 996 456320139, Aguascalientes, Aguascalientes

PartnersMartin Escalante (a) Ricardo Lopez (a, t)Sergio Escalante (a, r)

CAnCUn GMT -�Pecari No. 11 Tel: (998) 887 9306Manzana 5, Supermanzana 20 Fax: (998) 884 9901Benito Juarez77500, Cancun, Quintana Roo

PartnerRodolfo Martinez Septien (t)

CH�HUAHUA GMT -�Dominguez de Mendoza No. 1709 Tel: (614) 414 5516Col. San Felipe (614) 414 262131240, Chihuahua, Chihuahua (614) 426 6513 Fax: (614) 414 2575PartnersJorge Guerrero (a, t) Armando Martinez (a)

C�UdAd CUAUHTEMOC GMT -�Calle Guerrero No. 330 Int. 3 Tel/Fax: (625) 581 2410Col. Centro31000, Ciudad CuauhtemocChihuahua

PartnersJorge Guerrero (a, t) Armando Martinez (a)

C�UdAd JUAREz GMT -�Blvd Manuel Gomez Morin Tel: (656) 687 0591No. 9321-6, (656) 687 0592Col. Fray Garcia de San Francisco, Fax: (656) 687 059332575, Ciudad Juarez, Chihuahua

PartnersCarlos Terrazas (t) Ruben Villaescusa (a)

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Mexico continued...

CUL�ACAn GMT -�Blvd. Pedro Infante No. 2911 Tel/Fax: (667) 715 3753Edificio Country Courts, Torre A, Oficina 302Desarrollo Urbano Tres Rios80020, Culiacan, Sinaloa

PartnersRaymundo Velarde (a) Javier Alarcon (a)Jose L. Ureña (t)

GUAdALAJARA GMT -�Torre Value Pisos 6 y 7 Tel: (33) 3648 4320Ontario No. 989, Fax: (33) 3648 4325Col. Italia Providencia44620, Guadalajara, Jalisco

Chairman/PartnersVicente Bogarin (t) Enrique Gutierrez (a)David Alvarado (t) Cony Guzman (t)Jesus Ayala (t) Francisco Mena (a)Luz Elena Arias(a) Xavier Mena (c)Patricia Flores (a) Efren Rayo-Torres (l)Hugo Gonzalez (c, t)

GUASAVE GMT -�Madero y Zapata No. 345-2 Tel/Fax: (687) 872 0560Col. Centro81000, Guasave, Sinaloa

PartnerManuel Urquijo (i)

LAGOS dE MOREnO GMT -�Agustin Rivera No. 379-1 Tel: (474) 742 1272Zona Centro Tel/Fax: (474) 742 890647400, Lagos de Moreno,Jalisco Partner/In chargeOscar Tello (a, t)

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LEOn GMT -�Oaxaca No. 308 Tel: (477) 716 0450Col. Arbide (477) 716 073737360, Leon, Guanajuato Fax: (477) 713 3965

PartnerJesus Padilla (a)

Oaxaca No. 304 Tel: (477) 716 9596Col. Arbide (477) 716 130137360, Leon, Guanajuato Fax: (477) 713 0037

PartnersHector J. Ojeda (a) Jesus Padilla Ramirez (l) Raul Ponce (a) Oscar Tello (a, t)

LOS MOCH�S GMT -�Av. 10 de Mayo No. 116 Pte. Tel: (668) 812 2722Fracc. Las Fuentes (668) 818 415581223, Los Mochis, Sinaloa (668) 818 4186P.O. Box 969 Fax: (668) 812 1557

PartnerJose Urquijo (a)

LOS REYES GMT -�16 de Septiembre No. 18-2 Tel: (354) 542 8854Col Centro (354) 542 874760300, Los Reyes, Michoacan Fax: (354) 542 8845

In chargeAna L. Ochoa (c)

MAzATLAn GMT -�Av. del Mar No. 30-10 Tel: (669) 981 3956Col. Centro (669) 981 709382000, Mazatlan, Sinaloa Fax: (669) 985 3964

PartnersJavier Alarcon (a) Raymundo Velarde (a) Jose L. Ureña (t)

MER�dA GMT -�Calle 5 No. 67 entre 6 y 8 Tel: (999) 925 6680Col. Garcia Gineres Fax: (999) 925 649997070, Merida, Yucatan

PartnersRodolfo Martinez Gamboa (a) Susana Martinez (c)Roberto Martinez (c) Rodolfo Martinez Septien (t)

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Mexico continued...

MEX�CAL� GMT -8Av. Madero No. 1212, Altos Tel: (686) 554 02712do Piso, entre Calles D y E, (686) 554 0435Col. Nueva (686) 554 055521100, Mexicali, Baja California Fax: (686) 554 0359

USA Mailing Address:PMB 6253, 233 Paulin AvenueCalexico, California 92231

PartnersJorge Barraza (a) Juan J. Muñoz (a) Gilberto Gallardo (a) Alonso Villegas (a)Luis M. Lopez (t)

MEX�CO C�TY GMT -�Rio Churubusco No. 276 Tel: (55) 5674 3044Col. El Prado Fax: (55) 5674 3887Delegacion Iztapalapa09480, Mexico City, Distrito Federal

PartnersAlberto Alvarez (a) Arturo Rangel (a) Rafael Gonzalez (a) Jorge H. Valderrama (a)Jose M. Jardon (a)

Blvd. Manuel Avila Tel: (55) 5093 6200Camacho No. 76, Fax: (55) 5093 6234Planta Baja,Col. Lomas de Chapultepec Delegacion Miguel Hidalgo11000, Mexico City, Distrito Federal

PartnersVictor Barcena (a) Alfredo Loredo (c) Alfonso Elias (c, t)

Paseo de la Reforma No. 444 Tel: (55) 1054 1274Tercer Piso, Col. Juarez (55) 1054 1275Delegacion Cuauhtemoc (55) 1054 127606600, Mexico City, Distrito Federal Fax: (55) 1054 1267

In chargeOmar Velasco (l)

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MOnCLOVA GMT -�Blvd. Francisco I. Madero No. 1103 Tel: (866) 634 7601Col. Guadalupe (866) 634 760225750, Monclova, Coahuila Fax: (866) 634 7603 Apartado postal 171 USA Mailing Address:P.O. Box 3514Eagle Pass, TX 78853

PartnersAlejandra Bassol (a) Lazaro A. Hernandez (t, c)Ernesto Blackaller (a, c, t)

MOnTERREY GMT -�Lazaro Cardenas No. 1810 Tel/Fax: (81) 1099 0900Interior 10–5Col. Del Paseo Residencial64920, Monterrey, Nuevo Leon

PartnerSaul Villarreal (a, c)

MOREL�A GMT -�Av. Camelinas No. 3163-12 Tel: (443) 324 2041Fracc. Las Americas (443) 315 222858270, Morelia, Michoacan Fax: (443) 315 3595

PartnersLaura Grajeda (a) Aide Lopez (t)

nUEVO LAREdO GMT -�Av. Reynosa No. 3202 Tel: (867) 711 6622Col. Guerrero Fax: (867) 711 662388240, Nuevo Laredo, Tamaulipas

USA Mailing Address:P.O. Box 6363Laredo, Texas 78042

PartnerGuillermo Erhard (a)

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Mexico continued...

P�EdRAS nEGRAS GMT -�Fuente No. 107 Ote. 3er. Piso, Tel/Fax: (878) 782 2260Despacho 6, Sector Centro (878) 782 0244 26000, Piedras Negras, Coahuila (878) 782 0824 PartnerEnrique Andrade (a)

PUERTO VALLARTA GMT -�Palma Areka No. 221 Tel/Fax: (322) 290 3742Fracc. Pargue las Palmas48290, Puerto Vallarta, Jalisco

Partners/In chargeXavier Mena (c) Pedro Ureña (c, a)

QUERETAROBlvd. Centro Sur 3101, Int. 38 Tel/Fax: (442) 229 0805Fracc. Claustro de Santiago N1,Santiago de Queretaro, Queretaro

In chargeHugo Fuentes (a)

SALAMAnCA GMT -�Av. del Trabajo No. 1131 Tel/Fax: (464) 647 1364Col. San Roque (464) 647 166436700, Salamanca, Guanajuato

Partners/In charge Oscar Tello (a, t) Luis M. Correa (a)

SALT�LLO GMT -�Salvador Gonzales Lobo No. 308 A Tel: (844) 412 8637Col. Republica Oriente (844) 415 960625280, Saltillo, Coahuila Fax: (844) 416 2356

PartnersAlejandra Bassol (a) Lazaro A. Hernandez (t, c)Ernesto Blackaller (c, t, a)

T�JUAnA GMT -8Av. Jalisco No. 2570 Tel: (664) 634 1205Col. Madero Fax: (664) 634 120622040, Tijuana, Baja California

PartnersAlfredo Moreno (a) Armando Moreno (t)

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URUAPAn GMT -�P. Lazaro Cardenas No. 2001 Tel: (452) 524 42253er Piso Local 1 y 2 (452) 527 0770 Col. La Joyita Fax: (452) 527 163260170, Uruapan, Michoacan

In chargeAdrian Rodriguez (a)

V�LLAHERMOSA GMT -�Lamberto Castellanos No. 308-2 Tel: (993) 314 6027Fracc. Arboledas (993) 314 6070Municipio Centro (993) 314 864986029, Villahermosa, Tabasco

PartnerAlberto Villegas (a, c)

zAMORA GMT -�Plaza Las Palomas Local 312 Tel: (351) 516 8200Planta Alta, Fracc. Los Laureles Fax: (351) 515 444059680, Zamora, Michoacan

PartnersDavid Alvarado (t) Roberto Melgoza (c)Vicente Bravo (a)

�8

NETHERLANDS GMT +1 From: 00

To: 31RSM NETHERLANDS B.V.www.rsmnederland.nl

International Contact Partner Wilfred Castricum wcastricum@rsmniehelancee.nl

ALKMAARRSM Niehe LancéeRobijnstraat 3 Tel: (72) 5 411 1111812 RB Alkmaar Fax: (72) 5 405 040P.O. Box 3661800 AJ Alkmaar

PartnersRob Bosman (t) Erik Schat (a)

AMSTELVEEnRSM Niehe LancéeBurg. Haspelslaan 131 Tel: (20) 3 479 0391181 NC Amstelveen Fax: (20) 6 439 526

PartnerRonald Kleine (a)

AMSTERdAMRSM Niehe LancéeHilversumstraat 324 Tel: (20) 6 352 0001024 MB Amsterdam Fax: (20) 6 352 030P.O. Box 363101020 MH Amsterdam

PartnersLaura Bles-Temme (t) Wilfred Castricum (a)

E�ndHOVEnRSM Wehrens, Mennen & de VriesParklaan 34 Tel: (40) 2 950 0155613 BE Eindhoven Fax: (40) 2 445 149P.O. Box 6865600 AR Eindhoven

PartnersTeun van Asten (a) Ronald Dielissen (t)Toine van Bree (a)

�9

HAARLEMRSM Niehe LancéeDiakenhuisweg 11 Tel: (23) 5 300 4002033 AP Haarlem Fax: (23) 5 367 574P.O. Box 50372000 CA Haarlem

PartnersEdwin van Drunen (t) Rudolf Winkenius (t)Ronald Kleine (a)

HEERLEnRSM Wehrens, Mennen & de VriesBekkerweg 10 Tel: (45) 4 055 5556417 BW Heerlen Fax: (45) 4 009 190P.O. Box 60056401 SB Heerlen

PartnersPeter Janssen (t) Pieterjan Schmeits (t)Ruud Klinkers (a) Leo van Wersch (a)

MAASTR�CHTRSM Wehrens, Mennen & de VriesPrins Bisschopsingel 16 Tel: (43) 3 639 0506211 JX Maastricht Fax: (43) 3 621 847P.O. Box 15366201 BM Maastricht

PartnersMathijs Mennen (a) Paul Wehrens (a)Wouter de Vries (t)

ROERMOndRSM Wehrens, Mennen & de VriesNeerstraat 33 Tel: (475) 336 1636041 KA Roermond Fax: (475) 319 480P.O. Box 546040 KA Roermond

PartnersChris Ketelaars (t) Harry Salden (t)

�0

Netherlands continued...

UTRECHTRSM Kooij & PartnersMaliesingel 24-26 Tel: (30) 2 317 3443581 BH Utrecht Fax: (30) 2 313 249P.O. Box 140463508 SB Utrecht

PartnersPaul de Blok (a) Marcel Lucas Luijckx (t)Cora van Dijk (a) Ben de Wildt (t)Hans Hollander (a)

VEnLORSM Wehrens, Mennen & de VriesDeken van Oppensingel 3 Tel: (77) 3 542 8005911 AA Venlo Fax: (77) 3 542 811P.O. Box 585900 AB Venlo

AssociatesWil Janssen (a) Toine Smets (a)

NEW ZEALAND GMT +12 From: 00

To: 64

RSM PRINCE www.rsmprince.co.nz

Managing Partner Grant Hally grant.hally@rsmprince.co.nz

International Contact Partners Lyle Irwin lyle.irwin@rsmprince.co.nz

Steve Hayes steve.hayes@rsmprince.co.nz

AUCKLAndCustom House, Level 9 Tel: (9) 379 532450 Anzac Avenue Fax: (9) 307 0778P.O. Box 3685Auckland 1140

PartnersElizabeth Groenewegen (c) Lloyd Kirby (c)Grant Hally (c, a) Vincent Tam (c, t)Steve Hayes (a) Andrew Tuckey (c)Lyle Irwin (c, t) Colin Wilson (c, i)James Kean (c)

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NORTHERN IRELAND GMT From: 00

To: 44

FGSwww.fgspartnership.com

Managing Partner David Watters david.watters@fgspartnership.com International Contact Partner David Gray david.gray@fgspartnership.com

BELFASTNumber One Tel: (28) 9023 4343Lanyon Quay Fax: (28) 9043 9077 BelfastBT1 3LGNorthern Ireland

PartnersMichael Blair (t) John Miskelly (c, i)Richard Gardiner (a, f, i) Eric Munro (c)David Gray (a, r) Niall Rice (c)Declan Mackin (c) David Watters (i)

Refer also to Ireland, Republic of.

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NORWAY GMT +1 From: 00

To: 47

RSM HASNER ASwww.hasner.no

Managing Partner Lars Løyning lars.loyning@hasner.no

International Contact Partner Espen Hasner espen.hasner@hasner.no

LYSAKER (OSLO)Vollsveien 13c Tel: 67 52 88 001366 Lysaker Fax: 67 59 04 30

PartnersJostein Bohn (a) Lars Løyning (a, t)Ketil Bystrom (a) Arnfinn Osvik (a, c) Espen Hasner (a, t)

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PERU GMT -5 From: 00

To: 51

PANEZ, CHACALIAZA & ASOCIADOS S.C.R.L.

President Dr. Julio Panez Meza

Managing Partner Marcos Chacaliaza Cevallos

International Contact Virgilio Castro Tizón

L�MAAv. De la Floresta 497, 2do Piso Tel: (1) 372 6262Urb. Chacarilla del Estanque Fax: (1) 372 7004San Borja-Lima 41 virgilio.castro@rsmperu.com

PartnersAlberto Alcántara Bernaola (a) Dr. Julio Panez Meza (a)Marcos Chacaliaza Cevallos (c) Virgilio Castro Tizón (c)

PANEZ & FAESA CONSULTORES & ASESORES DE EMPRESAS S.A.Accounting Outsourcing Services

Managing Partner Marisa Panez Ishida

International Contact Partner Dennis Molina Casapía

L�MAAv. De la Floresta 497, 2do Piso Tel: (1) 612 8383Urb. Chacarilla del Estanque Fax: (1) 372 2518San Borja-Lima 41 dmolina@faesa.com.pe

PartnersDennis Molina Casapía Gabriela Panez Ishida Carmen Panez Ishida Marisa Panez IshidaConsuelo Panez Ishida

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PHILIPPINES GMT +8 From: 00

To: 63

ALAS, OPLAS & CO., CPAswww.rsm-alasoplascpas.com

Managing Partner Donnies Alas donniesalas@rsm-alasoplascpas.com

International Contact Partner Marycris Oplas marycrisoplas@rsm-alasoplascpas.com

MAKAT� C�TY25th Floor Tel: (2) 759 5090 (main line)Philippine AXA Life Centre Tel: (2) 887 1376 (direct line)1286 Sen. Gil J. Puyat Avenue Fax: (2) 887 6180Makati City 1200

5th Floor Angelus Plaza Building Tel: (2) 751 5115104 V. A. Rufino St., Legaspi Village Fax: (2) 815 4900Makati City 1229

BACOLOd C�TY2/F St. Francis Center Tel: (34) 432 3623Araneta Avenue Singcang Fax: (34) 434 8669Bacolod City, Negros Occidental 6100

Partners & DirectorsIan Alas (o) Glesie Martinez (a)Jai Om Alas (c) Marycris Oplas (a, r)Sarkar Rey Alas (c) Nessa Oplas (c)Eden Cabrera (a) Anna Sendaydiego (r)Richard Hernandez (t) Racquel Villarante (c)

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POLAND GMT +1 From: 00

To: 48

KZWSwww.kzws.pl

Managing Partner/ Bartosz Miłaszewski International Contact Partner bartosz.milaszewski@kzws.pl

POznAn (Poznan) 38-39 Stary Rynek Street Tel: (61) 8515 766 61-772 Poznan (61) 8501 784 (61) 8560 125 Fax: (61) 8515 786 PartnersJarosław Kawka (a, f, r) Agnieszka Osinska (o, p, t)Anna Lehmann (c, l) Przemysław Powierza (c, t)Bartosz Miłaszewski

WARSAW (Warszawa)53 Aleje Jerozolimskie Street Tel: (22) 356 24 8400-693 Warszawa Fax: (22) 356 24 88

PartnersAnna Kowalczyk (a, f, r) Bartosz MiłaszewskiPiotr Liss (c, l, o, t)

WROCLAW (Wrocław)5/36 Sokolnicza street Tel: (71) 780 54 0353-676 Wrocław Fax: (71) 750 54 04

PartnersTomasz Beger (c, o, p, t) Bartosz Miłaszewski Marcin Kawka (a, f, r)

KRAKOW (Kraków) 3/3 Szczepanska Street Tel: (12) 422 50 1831-011 Kraków Fax: (12) 422 50 20 PartnerBartosz Miłaszewski

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PORTUGAL GMT +1 From: 00

To: 351

RSM PATRICIO, MOREIRA, VALENTE & ASSOCIADOS – SROC Audit & Tax Services RSM AUDICONSULTE – Consultoria, Gestão e Contabilidade, Lda.

International Contact Partners Joaquim Patricio da Silva patricio.silva@rsmi.pt

Carlos Carvalho carlos.carvalho@rsmi.pt

L�SBOA (L�SBOn)Av. do Brasil, 15 - 1° Tel: (21) 35535501749-112 Lisboa Fax: (21) 3561952

PORTO (OPORTO)Rua Dr. Ricardo Jorge, 55 - 2° Dto. Tel: (22) 20743504050-514 Porto Fax: (22) 2081477

PartnersFilipe Areosa Jorge LedoCarlos Carvalho Joaquim Patrício da SilvaJosé Carlos Faria

PUERTO RICO GMT -4 From: 011

To: 1

RSM ROC & COMPANYwww.rocpr.net

International Contact Partner Fernando Rodríguez Amaro frodriguez@rocpr.net

SAn JUAnBusiness address:Reparto Loyola Tel: (787) 751-61641000 San Roberto Street Fax: (787) 759-7479San Juan, PR 00926 (787) 274 0467

Postal address:P.O. Box 10528San Juan, PR 00922-0528

PartnersDoris Barroso-Vicéns (a) José J. Huyke-Torres (c) Hugo J. Burgos-Sánchez (a) Rodrigo Morell-Sanromá (c)Carlos Cuevas-Viera (c) Luis Ocasio-Ramos (a) José Gómez-León (c) Fernando Rodríguez-Amaro (a)Raúl Hernández-Rivera (a) Rosita Vélez-Borrás (t)

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RUSSIA GMT+3 From: 810

To: 7

RSM TOP AUDITwww.top-audit.ru

Managing Partner/ Elena LossInternational Contact Partner eloss@top-audit.ru

Head of International Department Victor Volzhin volzhin@top-audit.ru

English Speaking Contacts Rucitsa Arnaudova arnaudova@top-audit.ru

Adel Soroker asoroker@top-audit.ru

Alexander Soskin asoskin@top-audit.ru

Svetlana Savostina savostina@top-audit.ru

PR�nC�PAL OFF�CEBldg. 2, 54 Bolshaya Ordynka St. Tel/Fax: (495) 981 4121Moscow, 119017 (495) 363 2848 Int’l: (495) 363 2847

PartnersNina Dantser (a, r) Elena Loss (c)Alexey Demenkov (l, t) Petr Mamukov (c)Tatyana Gazeyeva (i, p) Leonid Popov (c)Tatyana Iliashenko (a) Eugeny Shokhor (i)Natalia Kalashnikova (l) Victor Volzhin (c)Roman Lerner (c)

RSM Top Audit also has offices, through national alliances, in the following locations:

Almaty NovosibirskBishkek OmskBryansk OrelChelyabinsk PenzaEkaterinburg PermIzhevsk Rostov-on-DonIrkutsk RyazanKaliningrad SamaraKazan SaratovKhabarovsk Stavropol Kostroma TulaKovrov TverKrasnodar UfaKrasnoyarsk Ulan-Ude

�8

Russia continued...

Kurgan VladivostokLipetsk VolgogradMakhachkala VoronezhMurmansk Yaroslavl Nizhni Novgorod Please refer all enquiries regarding services to the contacts in the principal office

SAUDI ARABIA GMT +3 From: 00

To: 966

ALSABTI & BANNAGAwww.abannaga.com

Managing Partner Dr. Abdelgadir Bannaga abannaga@abannaga.com International Contact Partner Saad Alsabti salsabti@abannaga.com

JEddAH (Head-office) 204 Alamal Plaza Hail Street Tel: (2) 6534021PO Box 6659 Fax: (2) 6578957Jeddah 21452

R�YAdH408 Aqariya Building Tel: (1) 2151677Musa Bin Nussair Street Fax: (1) 2151755PO Box 9524Riyadh 11423 Partners Saad Alsabti (r, o, c) Abduhamid Nazer (v, i)Dr. Abdelgadir Bannaga (a, f, t)

�9

SINGAPORE GMT +8 From: 001

To: 65 RSM CHIO LIM LLPwww.rsmchiolim.com.sg

Group CEO Chio Kian Huat khchio@rsmchiolim.com.sg

International Contact Partner Paul Lee paullee@rsmchiolim.com.sg

S�nGAPORE8 Wilkie Road Tel: 6533 7600#03-08, Wilkie Edge Fax: 6538 7600 Singapore 228095 Partners and DirectorsChan Weng Keen (a) Lee Mong Sheong (a)Chee Yoh Chuang (i, f) Paul Lee (a)Chio Kian Huat (c) Lim Lee Meng (a, t)Choo Tsun Mun (a) Han Swee Peng (t)Woo E-Sah (a) Chia Meng Ru (a)Eu Chin Sien (t) Helen See (a)David Eu (i, f) Kaka Singh (a, f)Goh Swee Hong (a) Ng Thiam Soon (a)Derek How (a) Teo Cheow Tong (a)Peter Jacob (a, f) Wong Woon Wai (a)Koh Puay Hoon (t)

STONE FOREST CORPORATE ADVISORY PTE LTDwww.stoneforest.com.sg

S�nGAPORE 8 Wilkie Road Tel: 6533 7600#03-08, Wilkie Edge Fax: 6538 7600 Singapore 228095

DirectorsLars Barslev (v) Chio Kian Huat (c)Chee Yoh Chuang (i, f) Doreen Quek (c)David Eu (i, f) Tay Woon Teck (c, r) Associate DirectorsJessie Koh (c) Teoh Chin Yeow (c)Jenny Tan (r)

�0

Singapore continued...

STONE FOREST ACCOUNTSERVE PTE LTDwww.stoneforestaccounts.com.sg

S�nGAPORE8 Wilkie Road Tel: 6533 7600#03-08, Wilkie Edge Fax: 6538 7600 Singapore 228095

DirectorsAngie Lee (o) Jeffrey Tan (o)Yang Li Lian (o)

General ManagerVina Toh (o)

STONE FOREST IT PTE LTDwww.stoneforestit.com.sg

S�nGAPORE8 Wilkie Road Tel: 6533 7600#03-08, Wilkie Edge Fax: 6538 7600 Singapore 228095

DirectorEileen Tan (o)

SOUTH AFRICA GMT +2 From: 00

To: 27

RSM BETTY & DICKSONwww.rsmbettyanddickson.co.za

International Contact Partner Brian Eaton, Johannesburg brian.eaton@jhb.rsmbd.co.za

CAPE TOWnRSM BETTY & DICKSON (Cape Town)Postal Address:P.O. Box 578 Tel: (21) 686 7890Rondebosch 7701 Fax: (21) 686 7888

Business Address:No. 15 Greenwich GroveStation RoadRondebosch 7700

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PartnersHoosain Adam (a) Laurence Rodger (a)Mauricio de Faria (a) Dieter Schulze (t)Andrew Galloway (a) Richard Shepherd (a)Eckhardt Gerber (a)

dURBAnRSM BETTY & DICKSON (Durban)Postal Address:P.O. Box 2120 Tel: (31) 266 9222Westville 3630 Fax: (31) 266 9299

Business Address:Block A Surrey Park6 Barham RoadOff Essex TerraceWestville 3629

PartnersMichael Brand (a, t) Jason Howitz (a)Oveshan Chetty (a) Barry Michel (a, c)Peter Gericke (a, t) Gary Noble (t)

JOHAnnESBURGRSM BETTY & DICKSON (Johannesburg)Postal Address:P.O. Box 1734 Tel: (11) 329 6000Randburg 2125 Fax: (11) 329 6100

Business Address:Executive CityC/O Cross & Charmaine AvenuePresident RidgeRandburg 2125

PartnersClive Betty (r) Jackie Kitching (a)KC Rottok Chesaina (a, c) Roland Pascal van AlphenBrian Eaton (c, t) Louis Quintal (a)Neil Hughes (t) Colin Smith (a)John Jones (a, t) Andrew Young (a)

��

South Africa continued...

TSHWAnE

RSM BETTY & DICKSON (Tshwane)Postal Address:Private Bag X22 Tel: (12) 460 5241Brooklyn Square 0075 Fax: (12) 346 3434

Business Address:Suite 1267 Waterkloof RoadBrooklyn0181

PartnersLynette Burgess (a) Bart Kooi (t)Paul den Boer (a)

SPAIN GMT +1 From: 00

To: 34

RSM GASSO AUDITORES S.L.P.www.gassorsm.com

Managing Partner Jose Ma Gasso Vilafranca, Barcelona jmgasso@gassorsm.com

International Contact Partners Jaume Carreras Boada (a), Barcelona jcarreras@gassorsm.com

Agustin Lopez Casuso (ceo), Madrid alopezcasuso@gassorsm.com

Francisco Taillefer (t), Marbella ftaillefer@gassorsm.com

ALGEC�RASRegino Martínez 30, 1º Tel: (956) 66 30 3011201 Algeciras Fax: (956) 66 36 73

PartnerPedro Medina Lamadrid (a, t)

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ARETXABALETAPoligono Industrial Basabe Tel: (94) 303 74 80Edif. E-0 1º Dcha Fax: (94) 303 74 8120550 Aretxabaleta

Partners, Directors and ManagersEdurne Idigoras (a) Pedro Mª Jauregui (a)

BARCELOnAMestre Nicolau, 19-2º Tel: (93) 418 474708021 Barcelona Fax: (93) 211 1166

Partners, Directors and ManagersEnric Andreu (a) Josep Mª Gasso Martin (a)Jaume Carreras (a) Francisco Jose Remiro (a)Marc Carreras (a, c) Jordi Valldeperez (a)Adolfo Fernandez (a) Jose Mª Gasso Vilafranca (a)Jordi Martín (t) Raquel Viscasillas (a)

B�LBAOParque Tecnológico de Zamudio Tel: (94) 452 28 08Edif. 207A-1º planta Fax: (94) 406 27 0748170 Zamudio

Partners, Directors and ManagersIzaskun Goitia (a) Ana Isabel Vicente (a)

CASTELLÓnC/Navarra Nº 89 bajo y entresuelo Tel: (964) 242 12212002 - Castellón Fax: (964) 713 974

PartnerA. Jesús Ramos Estall (a, t)

LAS PALMAS dE GRAn CAnAR�AAve. Alcalde Jose Ramirez Tel: (928) 370 778Bethencourt Nº 14 Fax: (928) 380 67835004 Las Palmas de Gran Canaria

Partners, Directors and ManagersAurelio Alvarez (t) Jose Manuel Espino (t) Javier Alvarez (a)

��

Spain continued...

MAdR�dAgustín de Foxá 25, planta 11 B Tel: (91) 457 02 3928036 Madrid Fax: (91) 457 18 49

InternationalAgustin Lopez (ceo) Partners, Directors and ManagersFiliberto Alvarez (o) Susana Romero (t)Serafin Doval (a) Julian Martínez (a)Carlos Garcia (a)

MARBELLATrav. Carlos Mackintosh 3 Tel: (952) 863 933Edif. Puerta del Mar, Fax: (952) 820 219Oficiana A-529602 Marbella

Partners, Directors and ManagersAlex Espinoza (a) Francisco Taillefer (t)

PALMA dE MALLORCASant Miquel Nº 30 4º1 Tel: (971) 727 34907002 Palma de Mallorca Fax: (971) 723 513

Partners, Directors and ManagersMario Cepero (a) Jose Mª Gasso Martin (a)

PAMPLOnAAv Carlos III, 11 3º Dcha Tel: (948) 226 30631002 Pamplona Fax: (948) 226 305

International Contact PartnerAgustin Lopez (ceo), Madrid

Partner, Director and ManagerJavier del Coso (a, f, t)

SAn SEBAST�AnParque Empresarial Zuatzu Tel: (94) 301 63 25Zubiberri Bidea Nº 31 Fax: (94) 301 60 01Edif. Urumea 1º local 120018 San Sebastian

Partners, Directors and ManagersJon Fontan (a) Mª Mercedes Pascual (a)Igor López (a)

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TARRAGOnARbla. Nova Nº 123 1º 1ª Tel: (977) 220 77243001 Tarragona Fax: (977) 220 021 PartnersRodolfo Marsal Bosque (a) Rodolfo Marsal Cavalle (a)

TEnER�FEGeneral O'donnell, Nº 4 Tel: (922) 282 90938004 Santa Cruz de Tenerife Fax: (922) 574 532 Partners, Directors and ManagersCarmen Baez (a) Iván Pasqua (a)Corviniano Clavijo (a) Joaquín Rodriguez (t)Pedro Pascua (a)

VALEnC�ATeruel 15 Ese. B 1º Tel: (96) 385 918146008 Valencia Fax: (96) 385 9181 PartnersEmilio Sampedro (t) Salvador Torres (a)

VALLAdOL�dMuro, Nº 3-1ª Tel: (98) 330 67 1147004 Valladolid Fax: (98) 320 00 69 International Contact PartnerSerafin Doval, Madrid

Partner, Director and ManagerLuís Marigómez (t)

zARAGOzAPº Independencia 21, 7º Dcha Tel: (976) 23 10 0150001 Zaragoza Fax: (976) 21 80 40 Partners, Directors and ManagersAlberto Abril (a) Juan Manuel Gallardo (a)Ángeles Bueno (a) Ana Guillen (a)Laura Caballero (a) Ana Laborda (a)Javier Castillo (a) Lidia Sierra (a)Antonio Envid (t) Laura Villalba (a)

SWEDEN

Recruitment in process. Contact Judit Petho, RSM Executive Office for assistance.

Executive Office11 Old Jewry judit.petho@rsmi.comLondon EC2R 8DU Tel: +44 (0)20 7601 1080U.K. Fax: +44 (0)20 7601 1090

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TAIWAN GMT +8 From: 002

To: 886

RSM KWANG-I EARNEST & CO., CPAs

International Contact Partner Joanne Kuo joanne@rsmi.com.tw

TA�PE�Song-Shan District Office Tel: (2) 271 756785th Floor, 179 Fu Hsing N. Rd. Fax: (2) 271 23878Taipei

PartnersLeo Chen Jim D. F. Liou

HS�nCHUHsinchu District Office Tel: (3) 578 67366F-2, No. 27, Guanxin Rd., East Dist. Fax: (3) 578 9710Hsinchu City

PartnerGinn-Shing Sheu

TA�CHUnGWest District Office Tel: (4) 232 73277Suite 5, 12th Floor Fax: (4) 232 7357720 Tai-Long Rd.Taichung

PartnerGinn-Shing Sheu

YUnL�n 1st Fl., No. 248, Minsheng Rd. Tel: (5) 534 0166Yunlin Fax: (5) 534 4122

PartnerJann-Der Lin

KAOHS�UnGShan-Ming District Office Tel: (7) 237 88855th Floor Fax: (7) 237 885834 Chung-Kuo Second Rd.Kaohsiung

PartnerJann-Der Lin

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TANZANIA GMT +3 From: 000

To: 255

RSM ASHVIRwww.rsmashvir.com

Managing Partner/ Lina RatansiInternational Contact Partner lratansi@tz.rsmashvir.com dAR ES SALAAM1st Floor, Alfa House Tel: 22 2761 383 / 7New Bagamoyo Road Fax: 22 2761 385P.O. Box 79586Dar es SalaamTanzania

Partners/DirectorsAshif Kassam (a, c, i) Lina Ratansi (a, t, c)Peter Mwai (a, c)

THAILAND GMT +7 From: 001

To: 66

RSM ADVISORY THAILAND LIMITEDwww.rsmthailand.com

International Contacts Gareth Hughes gareth.hughes@rsmthailand.com

Mark Butters mark.butters@rsmthailand.com

BAnGKOK26th Floor Tel: (2) 670 9002Sathorn City Tower Fax: (2) 670 9027175 South Sathorn RoadBangkok 10120

Managing DirectorGareth Hughes (a, f, i)

DirectorsMark Butters (c) Mike Holloway (c)Surachai Damnoenwong (a) Prawit Wipusirikup (a)

Senior ConsultantSteven Herring (t)

Legal CounselPardorn Suchiva (l)

�8

TURKEY GMT +2 From: 00

To: 90

KAPITAL KARDEN www.kapitalkarden.com

Managing Partner Lokman Ketenci lketenci@kapitalkarden.com

International Contact Alan Greenhalgh agreenhalgh@kapitalkarden.com

�STAnBUL Sıklamen Sokak No: 1 Tel: (212) 284 39 003.Levent 34330 Fax: (212) 284 39 01Istanbul

PartnersLokman Ketenci (a, c, i, t) Celal Pamukcu (a, r) Zeki Ocal (o, i, p, l) Mustafa Toplu (f) Maya Akar Center Kat: 15 Tel: (212) 356 92 6034394 Esentepe-Istanbul Fax: (212) 356 92 80

Partners Nur Ekesan (t, i) Vehbi Karabiyik (t, a)Bulent Karabiyik (t, r) AnKARA Mesnevi Sokak No: 24/8 Tel: (312) 442 09 47Çankaya - Ankara (312) 472 93 77 Fax: (312) 442 09 46

PartnersSami Kazici (t) V. Arif Simsek (t)

BURSA Ihsaniye Mah. Barbaros Cad. Tel: (224) 249 53 70Can Sokak Pamuk Arslan Apt. Fax: (224) 249 53 76No: 2 D.3 Nilufer-Bursa

PartnerSedat Atkin (t)

�9

UKRAINE GMT +2 From: 810

To: 380

RSM APIKwww.rsmapik.com.ua

Managing Partner Tetyana Bernatovych bta@rsmapik.com.ua

International Contact Partner Olga Panchenko office@rsmapik.com.ua

K�EV37/19 Donetska Str. Tel/Fax: (44) 501 59 34Kiev 03151

PartnersTetyana Bernatovych (a) Alexandra Pospelova (a)Olga Panchenko (a, t) Olga Poldyayeva (a, t)

UNITED ARAB EMIRATES (U.A.E.) GMT +4 From: 00

To: 971

DAHMAN & CO.www.dahman-rsm.com

International Contact Partner Dahman Awadh Dahman, Dubai dahman@dahman-rsm.net

dUBA�P.O. Box 11855 Tel: (4) 227 1112Office No. 603 Fax: (4) 228 4499Wasl Bldg.Baniyas RoadDubai

PartnersAhmed Mohammed Bamadhaf (Ms) Imtinan Dahman (t, c) Dahman Awadh Dahman (a)

80

UNITED KINGDOM GMT From: 00

To: 44

RSM BENTLEY JENNISONwww.rsmbentleyjennison.com

Managing Partner Tony Stockdale tony.stockdale@rsmbentleyjennison.com

International Contact Partner Philip Coleman philip.coleman@rsmbentleyjennison.com

�nternational desk45 Moorfields Tel: (0) 20 7920 9200London EC2Y 9AE Fax: (0) 20 7920 3201 international.desk@rsmbentleyjennison.com

Principle International PartnersJohn Bennett (a) Pamela Greener (t)John Capper (a) Paul Langhorn (a)Philip Coleman (a) Dominic Searle (i)Mark Eardley (i) Richard Smith (r, c)Andrew Green (t) Simon Thomas (i)

ENGLAND

B�RM�nGHAMCharterhouse, Legge Street Tel: (0) 121 333 3100Birmingham B4 7EU Fax: (0) 121 359 1848

PartnersGary Ashford (t) Rob Meek (t)Ian Carter (a) Stephen Newman (a)Melanie Crooks (a) Adrian Pym (f)Patrick Green (r) Viv Shadbolt (a)John Hodgson (t) Andrew Warrilow (i)John Jennison (c) Alan Webb (a)Keith Malyn (a) Peter Whitehead (a)

BR�STOLHoward House, Queens Avenue Tel: (0) 117 925 9255Bristol BS8 1QT Fax: (0) 117 980 6900

PartnersSharon Omer-Kaye (t) Nick West (a)Geoff Speirs (a) Andrew Wood (a)

8�

FAREHAMUnit 1 Manor Court, Tel: (0) 1489 566 000Barnes Wallis Road, Fax: (0) 1489 566 001Fareham,Hampshire PO15 5TH

PartnerPhil Tarling (r)

HARROGATEThe Hamlet, Hornbean Park Tel: (0) 1423 859 459Harrogate HG2 8RE Fax: (0) 1423 859 460

PartnersAlan Dunwell (a) Frank Shackleton (a)

LEEdS2 Wellington Place Tel: (0) 113 244 5451Leeds LS1 4AP Fax: (0) 113 242 6308

PartnersRichard Bright (a) Angus Marshall (a)Mark Eardley (i) Chris Marshall (i)Ian Fraser (t) Neil Sevitt (a)Matthew Geale (f) David Sweeting (t)Pamela Greener (t) Glyn Thomas (t)

LOndOn45 Moorfields Tel: (0) 20 7920 3200London EC2Y 9AE Fax: (0) 20 7920 3201

PartnersJohn Bennett (a) Stuart Marcy (i)John Capper (a) Fred Satow (i)Gail Chadwick (r) Dominic Searle (i)Philip Coleman (a) David Skinner (p)Andrew Green (t) Phil Smith (i)Duncan Groves (t) Richard Smith (r, c)Chris Harris (r) David Talbot (a)Gorden Hodgen (f) Steven Temple (r)Paul Langhorn (a) Simon Thomas (i)Richard Plumb (r)

MAnCHESTER26 Pall Mall Tel: (0) 161 819 3030Manchester M2 1JR Fax: (0) 161 819 3031

PartnersJohn Capper (a) Vinodh Josh (p)Rennie Evans (a) Paul Langhorn (a)Stephen Frazer (i) George Lovell (t)Chris Hine (f) John White (p)

8�

United Kingdom continued...

M�LTOn KEYnESCedar House, Breckland, Tel: (0) 1908 577 450Linford Wood, Fax: (0) 1908 577 451Milton Keynes MK14 6EX

PartnersPhil Gale (a) Tim Merritt (r)Mark Jones (r) Clare Copeman (a)

nEWCASTLE3rd Floor, Higham House, Tel: (0) 191 211 2650New Bridge Street West, Fax: (0) 191 211 2651Newcastle-upon-tyne NE1 8AU

PartnersIan Wallace (r) Catherine Young (a)

nOTT�nGHAMSt. Matthew's House, Tel: (0) 115 962 09006 Sherwood Rise, Fax: (0) 115 962 0965Nottingham NG7 6JF

PartnersJonathan Salt (a) Peter Wood (r)Chris Williams (r)

STOKE-On-TREnT5 Ridge House, Ridge House Drive, Tel: (0) 1782 262 121Festival Park, Fax: (0) 1782 287 246Stoke-on-Trent ST1 5SJ

PartnersAnn Diggins (t) Lisa Randall (r)Jon Dudley (a) Mike Stoddard (a)

SW�ndOnChapel House, Tel: (0) 1793 603 300Westmead Drive, Westlea, Fax: (0) 1793 603 349Swindon SN5 7UN

Partners Graham Harbour (a) Vijay Tanna (a)Sharon Omer-Kaye (t) Andrew Wood (a)Richard Plumb (r)

8�

TELFORd3 Hollinswood Court, Tel: (0) 1952 290 244Stafford Park 1, Fax: (0) 1952 290 006Telford TF3 3BD

PartnersScott Baker (c) Mike Gennard (r)David Bentley (a) Patrick Green (r)Paul Brown (c) Steve Hall (t)Mark Evans (a) Ian Walsh (a)

SCOTLAND

Ed�nBURGHThe Merchants Hall, Tel: (0) 131 225 066022 Hanover Street, Fax: (0) 131 225 1035Edinburgh EH2 2EP

PartnerMark Wilson (p)

WALES

CARd�FFGround Floor, Tel: (0) 29 20 642 20033-35 Cathedral Road Fax: (0) 29 20 642 201Cardiff CF11 9HB

PartnerDavid Taylor (r)

MCGLADREY CAPITAL MARKETSwww.mcgladreycm.com

International Contact Malik Sharif Tel: (0) 20 7776 2981 msharif@mcgladreycm.comLOndOn11 Old Jewry Tel: (0) 20 7776 29807th Floor Fax: (0) 20 7726 4789London EC2R 8DU

Other locations that can be contacted via London include:

U.S.A.: Costa Mesa, California Boston, Massachusetts Chicago, Illinois

8�

UNITED STATES OF AMERICA From: 011To: 1

RSM MCGLADREYwww.rsmmcgladrey.com

Executive Operating Team

President C.E. Andrews, Schaumburg

Chief Human Resources Officer Kimpa Moss, Bloomington

Chief Operating Officer Doug Opheim, Bloomington

Chief Financial Officer Rene Ordogne, Schaumburg

Chief Business Process and Bob Gerardi, Charlotte Technology Officer

Regional Managing Director, Jim Kadavy, Davenport Great Plains

Regional Managing Director, Joe Adams, Schaumburg Great Lakes

Chief Marketing Officer Mark Audino, Charlotte

Chief Legal Officer Peter Fontaine, Chicago

Presidents, Senior and Executive Vice Presidents, National Managing Directors and Regional Managing Directors

President, McGladrey Capital Hector J. Cuellar, Costa Mesa Markets

SVP, Corporate Communications Patty Blackburn, Charlotte & Brand

EVP, National Consulting Tom Dobosenski, Minneapolis

EVP, National Tax Mike Metz, Bloomington

EVP, National MWD Tom Murphy, Minneapolis

EVP, EU Operations Tom Siders, Minneapolis

EVP, Marketing and Sales Mark Audino, Charlotte

RMD, Southeast Region Dan Brooks, Peoria

RMD, Western Region Don Natenstedt, Minneapolis

RMD, Northeast Region Dick Noonan, New York

RMD, Great Lakes Region Joe Adams, Schaumburg

National Managing Director, Randy Matz, Charlotte Wealth Management

8�

MCGLADREY & PULLEN LLPwww.mcgladrey.com

Managing Partner Dave Scudder, Schaumburg

Executive Partner, Jim Morton, Elkhart Operational Effectiveness

Executive Partner, Bruce Webb, Des Moines National Professional Standards Group

Executive Partner, Bruce Jorth, West Pam Beach Risk Management

INTERNATIONAL OFFICE

CH�CAGO GMT -�191 North Wacker Drive Tel: (312) 782 2124Suite 1400 Fax: (312) 782 2189ChicagoIllinois 60606-1921

Managing Director, Bob Burdett (ext. 6565)

Regional Director Americas Region (English, Spanish, French)

robert.burdett@rsmi.com

Managing Director Frank LeBihan (ext. 6517)

(English, French, German)

frank.lebihan@rsmi.com

Director Matt Dollard (ext. 6563)

(English, Spanish)

matt.dollard@rsmi.com

Manager Goran Lukic (ext. 6875)

(English, Japanese)

goran.lukic@rsmi.com

Manager Lynne McEvoy (ext. 6562)

(English, French)

lynne.mcevoy@rsmi.com

nEW YORK GMT -�1185 Avenue of the Americas Tel: (212) 372 18706th Floor Fax: (646) 885 1870New YorkNew York 10036-2602

International Office Marina De Masi marina.de.masi@rsmi.com

8�

U.S.A. continued... ARIZONA

PHOEn�X GMT -�501 North 44th Street Tel: (602) 636 6000Suite 300 Fax: (602) 636 6002PhoenixArizona 85008-6536

Partners/Managing DirectorsMike Dempsey (t) Susan Menelaides (a) Bob Gaughan (t) Robert Nahom (t)Michael Greer (t) Carrie Pavano (a)Jay Hoffman (a) Gary Smith (a)Chris Lutes (a) Bryan Zall (a)Norman Mendoza (a) CALIFORNIA

�RV�nE GMT -818401 Von Karman Avenue Tel: (949) 255 65005th Floor Fax: (949) 255 5091IrvineCalifornia 92612-8531

Partners/Managing DirectorsJeffrey Altshuler (a) Pat Murphy (t)Jerry Bourassa (a) Don NatenstedtJon Burger (a) Sam Porter (a)Alan French (t) Jack Rominger (a)Bert Hawkins (t) Dean Smith (a)Mel Hudson (a) Gretchen Valentine (t)Ron Kent (a) Dana WilliamsGary Kramer (a) Bruce Zummo (t)Dennis Marquardt (t)

LOS AnGELES GMT -8515 S. Flower Street Tel: (213) 330 460041st Floor Fax: (213) 330 4480Los AngelesCalifornia 90071

Partners/Managing DirectorsRobert Johnson (t) Mike Mossel (c)Dennis Lavin (a) Mohamed Sobhy (a)Joseph Mazza (a) Joseph Rumley (a)Sherry McCoy (a)

MOUnTA�n V�EW GMT -82570 West El Camino Real Tel: (650) 559 5100Suite 400 Fax: (650) 949 4827Mountain ViewCalifornia 94040-1314

8�

OnTAR�O GMT -83535 Inland Empire Boulevard Tel: (949) 255 6500Suite 26Ontario, CA 91764

PASAdEnA GMT -8251 South Lake Avenue Tel: (626) 795 8590Suite 300 Fax: (626) 795 9820PasadenaCalifornia 91101-3055

Partners/Managing DirectorsRonald Barzen Joseph Mazza (a)Maryellen Galuchie (c) Joe Neff (t)Jay Hoffman (a) Joe RumleyDean Joaquin (t) Dan Shumovich (c)Robert Johnson (t) Mohamed SobhyKaren Jong (t) Allen Suderman (t)Christie Kubicek (a) Darcy Wilson-Jones (a)Rod LeMond (a) Mark Wirth (a)

SAn d�EGO GMT -81455 Frazee Road Tel: (619) 281 7764Suite 600 Fax: (619) 280 6902San DiegoCalifornia 92108-4307

Partners/Managing DirectorsMatt Bradvica (t) Allen ReibmanAngelika Caicedo (a) Patricia SbarbaroDwayne Eto Jeff Stein (a)Sam Mascareno (t) Bill Woodworth (c)

SAn FRAnC�SCO (Provident) GMT -82020 Union Street Tel: (415) 931 2426San Francisco Fax: (415) 931 0134California 94123-4103

Partners/Managing DirectorsJulie Rene Joan Soekotjo

SAn FRAnC�SCO GMT -855 Hawthorne Street Tel: (415) 715 5857Suite 500 Fax: (415) 468 7474San FranciscoCalifornia 94105

Partners/Managing DirectorsJames Provenzano (a) John Zasada (c)Sam Reynal (a)

88

U.S.A. continued...

SAn JOSE GMT -8100 West San Fernando Street Tel: (650) 559 5100Suite 460 Fax: (650) 949 4827San JoseCalifornia 95113

Partners/Managing DirectorsAngela Boetler (a) Dennis Young (a)Ray Skitt (a)

SAnTA MOn�CA, CA (Provident) GMT -82850 Ocean Park Boulevard Tel: (310) 282 0477Suite 300 Fax: (310) 789 5329Santa MonicaCalifornia 90405-6216

Partners/Managing DirectorsIvan Axelrod Jake JacobsonRonald Brenner Barbara KarrolLarry Einbund Barry SiegelMichael Fredlender (t) Jeffrey Turner Bo Gardner Bill VuylstekePaul Glass

WOOdLAnd H�LLS GMT -821700 Oxnard Street Tel: (818) 961 3000Suite 1030Woodland HillsCalifornia 91367

COLORADO

dEnVER GMT -�555 - 17th Street Tel: (303) 298 6400Suite 1000 Fax: (303) 298 6401DenverColorado 80202-3910

Partners/Managing DirectorsMichael Abramovitz (t) Steve Riddle (t)Matt Kenney (c) Jason Sibley (a)Keith Parsons (a) Rebecca Valdez (a)

89

CONNECTICUT

FARM�nGTOn GMT -�3 Farm Glen BoulevardFarmingtonConnecticut 06032

nEW HAVEn GMT -�One Church Street Tel: (203) 777 42938th Floor Fax: (203) 773 0591New HavenConnecticut 06510-3332

Partners/Managing DirectorsScott Bassett (a) Eric Perez (t)Larry Carboni (a) Dennis Regan (a)Thomas Ferreira (a) Ralph Volpe (a)Thomas Krywinski (t)

STAMFORd GMT -�850 Canal Street Tel: (203) 327 31124th Floor Fax: (203) 359 2289StamfordConnecticut 06902-6902

Partners/Managing DirectorsJim Arata (t) Mark Lorusso (t)Mike Archer (c) Brian Marshall (a)Gregory Budnik (a) Ernest Nedder (t)Tony Ceci (a) Don Polchinski (t)Lloyd Hubbard (a) Peter Siciliano (a)Steve Kirn (a) Richard Stuart (a)Jerry Landau (a)

DISTRICT OF COLUMBIA

WASH�nGTOn dC GMT -�927-15th Street Northwest Tel: (202) 789 5910Suite 600 Fax: (202) 789 5901WashingtonDistrict of Columbia 20005-2334

FLORIDA

CORAL GABLES GMT -�201 Alhambra Circle Tel: (305) 446 0114Suite 810 Fax: (305) 442 7478Coral GablesFlorida 33134-5108

Partners/Managing DirectorsJames Dawson (t) Patricio Perez (c)Bob Feldmann (a)

90

U.S.A. continued...

FORT LAUdERdALE GMT -�100 Northeast 3rd Avenue Tel: (954) 462 6351Suite 300 Fax: (954) 462 4607Fort LauderdaleFlorida 33301-1164

Partners/Managing DirectorsMike Balter (a) Steve Levin (t) Karen Bowman (t) Tammy Tassitano (a)Phyllis Deiso (a) James Walch (a)Gary Jenkins (t)

JACKSOnV�LLE GMT -�4887 Belfort Road Tel: (904) 680 7200Suite 201 Fax: (904) 680 7204JacksonvilleFlorida 32256-6036

Partner/Managing DirectorMichael Vergo (a)

MELBOURnE GMT -�7351 Office Park Place Tel: (321) 751 6200Melbourne Fax: (321) 751 1385Florida 32940-8229

Partners/Managing DirectorsTerri Burdine (t) Kathleen Thomas-Beck (c)

nAPLES GMT -�5801 Pelican Bay Boulevard Tel: (239) 596 0105Suite 500 Fax: (239) 596 0487NaplesFlorida 34108-2734

ORLAndO GMT -�800 North Magnolia Avenue Tel: (407) 898 2727Suite 1700 Fax: (407) 895 1335 OrlandoFlorida 32803-3270

Partners/Managing DirectorsJack Cadden (a) Jim Parker (t)Mark Edwards (t) Charles Puckett (t)Robert Heidt (a) Wendy Terry (a)Johnnie James (t) Scott Wilson (a)Robert Morrison (c) Clay Worden (a)

9�

WEST PALM BEACH GMT -�1555 Palm Beach Lakes Boulevard Tel: (561) 712 4808Suite 1400 Fax: (561) 697 8055West Palm BeachFlorida 33401-2349

Partners/Managing DirectorsPete Bozetarnik (t) Bruce Jorth (a)Kerensa Butler (a) Deb Lockwood (a)Frank Compiani (a) Jeff Ross (a)

GEORGIA

ATLAnTA GMT -�1230 Peachtree Street, NE Tel: (678) 916 2465Suite 1800Atlanta, GA 30309

Partner/Managing DirectorMichael Stokke (t)

ILLINOIS

CHAMPA�Gn GMT -�1806 Fox Drive Tel: (217) 398 9400Suite B Fax: (217) 352 0287ChampaignIllinois 61820-7278

Partners/Managing DirectorsMarla Becker (a) Dave Seiler (a)Teresa Gabel (a) Marty Verdick (t)

CH�CAGO GMT –�191 North Wacker Drive Tel: (312) 782 2124Suite 1400 Fax: (312) 782 0906ChicagoIllinois 60606-1921

Partners/Managing DirectorsRobert Burdett Karen Pornoy (c)Bob Jensen (c) Duke Smaroff (a)Frank LeBihan Mark Yahoudy (t)Rosemarie PanicoMarino (t)

9�

U.S.A. continued...

CH�CAGO GMT -�One South Wacker Drive Tel: (312) 634 3400Suite 800 Fax: (312) 634 3410 ChicagoIllinois 60606-3392

Partners/Managing Directors Randy Abeles Karen Kurek (a)Daniel Altschul (t) Tom Lenz (t)Nick Antonopoulous (a) Simon Lesser (a)John Bird (t) Joe Machara (t)Paul Blakey (t) Jim McClanahan (a)Mark Bloom (a) Joel Meyer (t)Lawrence Bober (t) Thomas Milewski (a)Carole Brite (a) Pete Mulvey (a)Samuel Cohn (t) Terri Nietzel (t)Marty Devine (t) Paul Nockels (a)Richard Edelheit (a) Mendel NudelmanCharles Fischer (a) William O’Brien (a)Peter Fontaine Morris Oldham (a)Zack Fortsch (t) Scott PeltzMichael Fox (a) Dave Peterson (a)Timothy Gallagher (t) Paul Pinkus (a)John George (a) Barry Rosenthal (a)Gerald Ginsburg (a) Larry Schaedel (c)Noah Ginsburg (t) Michael Sher (a)Thomas Green (a) John SchmidtArthur Greenfield (a) Byron Schneidman (t)John Hague (a) Michael Schwartz (c)Mike Halkitis (a) Terry Schwartz (a)Christine Hanover (a) David Shane (a)Mike Hartley (a) Tom Shaw (a)Mark Harvey (t) Alan Spigelman (t)William Hassett (a) William Spizman (c)Mitchell Hirsch (c) Jim Tapscott (a)Leslie Hoffman (c) Harlan TenPas (t)Steven Johnson (a) Beverly Tomasiewicz (a)Morton Kessel (t) Jonathan Waterman (a)Patrick Kitchen (a) Lynne Weil (a)Jason Klein (t) John Windlinger (t)Howard Kreiner (a)

dEERF�ELd GMT -�570 Lake Cook Road Tel: (847) 940 1300Suite 300 Fax: (847) 940 1333DeerfieldIllinois 60015-4986

Partners/Managing DirectorsTerrence Coakley (t) Craig Minnick (t)Janice Forgue (a) Edward Nadler (t)Martin Friedman (a) Michael Pierce (a)Mark Gaines (a) Jeffrey Pozen (a)

9�

Ernest Kirsch (a) Thomas Schnell (a)Arlene Levin (a) Gerald Zaidman (c)Craig Levin (a)

GALESBURG GMT -�117 East Main Street Tel: (309) 342 8026Suite 210 Fax: (309) 342 7816GalesburgIllinois 61401-4612

Partners/Managing DirectorsBen McMahan (t) Tom Steil (a)

PEOR�A GMT -�401 Main Street Tel: (309) 671 8715Suite 1200 Fax: (309) 673 2620PeoriaIllinois 61602-1242

Partners/Managing DirectorsDan Brooks Paul Kiel (a)Jim Carey Mark Miskell (t)Tim Calahan Gregory Miller (a)Jim Clarahan Bill O'Malley (t)Carl Dolson (t) Michael Rineberg (a)Tom Farrell (a)

ROCKFORd GMT -�501 7th Street Tel: (815) 961 86006th Floor Fax: (815) 987 5209RockfordIllinois 61104-1285

Partners/Managing DirectorsChuck Blomgren (a) John Sanders (a)Mark Chaberski (t) Denise Sasse (a)Dave Klintworth Pat Shaw (t)Sherrie Krowcyk-Mendoza (c) Marybeth Speckman (t)Gary Randles (a) Bob Wright (a)

SCHAUMBURG GMT -�20 North Martingale Road Tel: (847) 413 6900Suite 500 Fax: (847) 517 7067SchaumburgIllinois 60173-2420

Partners/Managing DirectorsLinda Abernethy (a) Dave Luzi (t)Joe Adams Bill Major (t)Laurence Baskin (a) Jim Mansk (a)Tom Beneventi (t) Milton Marcotte (c)Bill Buhmann (c) Tim Martin (a)

9�

U.S.A. continued...

Robert Dombrowski (a) Bob Moore (c)Randall Dunlap (t) Tim Moritz (a)Joseph Evans James Moyna (a)Hugh Frisbie Mike Nichols (c)Guy Gross (a) Rene OrdogneIan Halligan (t) Joe Polakow (t)Hussain Hasan Sid Rattner (a)Allan Immelman (c) Dave Scudder (a)Chris Immelman (t) Chris Sokolowski (t)Neil Kaplan (t) David Sterling (t)Shari Kathe (a) Rob Stoettner (a)Eric Lemke (a) Dan Trigg (a)Scott Kimball (a) Tracy WhetstoneBob Lindeman (c)

SPR�nGF�ELd GMT -�15 South Old State Capitol Plaza Tel: (217) 522 3000Suite 200 Fax: (217) 753 1654SpringfieldIllinois 62701-1510

Partners/Managing DirectorsMark Tomaw (a) Randy Ragan (a)

INDIANA

ELKHART GMT -�121 West Franklin Street Tel: (574) 296 3780Elkhart Fax: (574) 295 2138Indiana 46516-3202

Partners/Managing DirectorsChristopher Bradford (t) Tim Koch (a)Chuck Christner (a) Mike Malone (a)Keith (Jon) Davis (a) Jim Morton (a)Rich Davisson (a) John Wolf (a)Troy Holland (a)

SOUTH BEnd GMT -�130 South Main Street Tel: (574) 283 2730Suite 140 Fax: (574) 232 0168South BendIndiana 46601-1805

Partners/Managing DirectorsSam Davenport (t) Joe Turnock (a)

9�

IOWA

CEdAR RAP�dS GMT -�Town Centre Tel: (319) 298 5333Suite 300 Fax: (319) 366 6970221 Third Avenue SECedar RapidsIowa 52401-1512

Partners/Managing DirectorsBrian J Becker (c) Steve Schoenauer (a)Chuck Burgmeier (a) Roger Smith (a)Ken DeKock (a) Mike Stallman (t)Kay Hegarty (t) Susan Willey (t)Kaye Lauritsen

dAVEnPORT (Firmwide Resources) GMT -�212 North Brady Street Tel: (563) 324 04472nd Floor Fax: (563) 324 0211DavenportIowa 52801-1507

Partner/Managing DirectorJean Stephens (a)

dAVEnPORT GMT -�201 North Harrison Street Tel: (563) 888 4000Suite 300 Fax: (563) 324 6939DavenportIowa 52801-1999

Partners/Managing DirectorsSarah Bohnsack (a) Steve LaFrance (c)Tony Cawiezell (c) Dean Lemons (c)Rick Day (a) Jeff Lenz (a)Adrian Graber (t) Steve McCann (a)Jon Hillmann (a) Sandy Moore (a)Michelle Horaney (a) John Romano (t)Jim Jestel (t) Jim Sink (c)Jim Kadavy Richard Wehrheim (t)

9�

U.S.A. continued... dES MO�nES GMT -�400 Locust Street Tel: (515) 558 6600Suite 640 Fax: (515) 284 1545Des MoinesIowa 50309-2354

Partners/Managing DirectorsChris V Anderson (t) Tom Nucaro (t)Jeff Baker (a) Gordon Opland (c)Jim Beal (t) Dustin Petersen (t)Paul Cain (t) Kevin Prien (a)Susan Davis (a) Doug Roozeboom (a)Nancy Dittmer (t) Paul Vial (a)Rod Foster (a) Lee Voigt (c)Jeff Johannesen (t) Bruce Webb (a)Thomas Kivell (t) Brian Worth (t)Mike Lundberg (a)

dUBUQUE GMT -�703 Main Street Tel: (563) 588 4177Suite B Fax: (563) 588 2166DubuqueIowa 52001-6814

Partners/Managing DirectorsKerry Azbell (a) Ken Miller (t)Fred Fischer (a) Patrick Vance (c)Ken Furst (c) Rich Young (a)Randy Mihm (t)

�OWA C�TY GMT -�125 South Dubuque Street Tel: (319) 354 1500Suite 400 Fax: (319) 351 0109Iowa CityIowa 52240-4077

Partners/Managing DirectorsHarold Dawson (t) Marty Tunning (a)Dean Price (a)

MASOn C�TY GMT -�10 North Washington Avenue Tel: (641) 423 5114Suite 200 Fax: (641) 423 3850Mason CityIowa 50401-3252

9�

WATERLOO GMT -�999 Home Plaza Tel: (319) 235 9995Suite 300 Fax: (319) 235 7476Waterloo, Iowa 50701-4822

Partners/Managing DirectorsLoras Even (c) Roger Neumann (t)Kyle Henderson (a)

MARYLAND

AnnAPOL�S GMT –�180 Admiral Cochrane Drive Tel: (410) 266 3638Suite 300 Fax: (410) 224 2715AnnapolisMaryland 21401-7303

Partners/Managing DirectorsClay Capute (t) Debbie Turner (t)

FREdER�CK GMT -�5291 Corporate Drive Tel: (301) 663 8600Suite 100 Fax: (301) 663 0525FrederickMaryland 21703-8351

Partners/Managing DirectorsRich Costantino (a) Rodney Saunders (a)Ray Green (a) Dan Ward (a)Dale Hotz (a)

GA�THERSBURG GMT -�9737 Washingtonian Boulevard. Tel: (301) 296 3600Suite 400 Fax: (301) 296 2601GaithersburgMaryland 20878-7340

Partners/Managing DirectorsBob Billig (a) Larry Leblanc (t)Dara Castle (a) William Leffler (t)Arthur Dykes (t) Keith MayhewKesh Iyer (c) Mike Monaghan (t)Gabrielle Kaufman (t) Thomas Sneeringer (a)Don Keninitz (a) Neal Weber (t)

98

U.S.A. continued...

T�MOn�UM GMT -�1954 Greenspring Drive Tel: (410) 308 5600Suite 400 Fax: (410) 453 9450TimoniumMaryland 21093-4129

Partners/Managing DirectorsChristopher Adler (t) Gabrial Massuda (t)David Askin (t) James Matheny (t)Mike Bender (t) Lynne McMennamin (a)Gunther Brand (a) Brian Meritt (t)Martin Brunk (a) Jan MoenckRobert Callens (a) Craig Moore (c)Joseph Clark (c) Thomas Oneill (a)LeeAnne Creevey Richard Rate (a)James Crisp (a) Robert Ryan (c)Bill Gorman (a) Steven Simon (a)Matthew Hemelt (a) Margaret Spencer (c)Bob Jirsa (a) Patrick Tracy (c)Annette Knief Pete Poore (a)Wayne Markey (t) Murat Tasel (t)

MASSACHUSETTS

BEVERLY (national Credit Unions) GMT -�100 Cummings Center Tel: (978) 921 9476Suite 211-C Fax: (978) 921 1298BeverlyMassachusetts 01915-6104

Partner/Managing DirectorVictor Howe (a)

BOSTOn GMT -�101 Federal Street Tel: (617) 642 8880Suite 1000 Fax: (617) 556 2869BostonMassachusetts 02110-1855

Partners/Managing DirectorsChris Brathas (a) Derrick Rebello (a)Raymond Brideau (t) James Sullivan (t)Steve Dooley David Truesdell (a)Terrence Kennedy (a) Ronald Walker (a)Kathleen Kretowicz (a) Nicole Zompa (a)Robert Langley (a)

99

BURL�nGTOn GMT -�7 New England Executive Park Tel: (781) 685 3400Suite 320 Fax: (781) 229 9775BurlingtonMassachusetts 01803-5008

Partners/Managing Directors/DirectorsMichael Bevilacqua (a) Paul Gallagher (a)James Byman (a) Joe Mahoney (a)John Colbert (a) Mark Quinn (a)David Digiusto (t) Lou Sannella (a)David Frankel (t)

MINNESOTA

BLOOM�nGTOn (Headquarters) GMT -�3600 American Boulevard West Tel: (952) 921 77003rd Floor Fax: (952) 921 7702BloomingtonMinnesota 55431-1082

Partners/Managing DirectorsMichael Campana (a) Mike Metz (t)Nick Gruidl (t) Kimpa MossJay Hanson (a) Scott Pohlman (a)Rick Klahsen (t) Tom Windram (t)Dale Lien (a)

dULUTH GMT -�227 West 1st Street Tel: (218) 727 8253Suite 700 Fax: (218) 727 1438DuluthMinnesota 55802-1919

Partners/Managing DirectorsJim Denney (a) Jim Spreitzer (a)Mary Beth Santori (t) Keith Stoneburner (a)Doug Score (t) Don Wallgren (t)

M�nnEAPOL�S GMT -�801 Nicollet Mall Tel: (612) 573 8750West Tower, Suite 1100 Fax: (612) 376 9876MinneapolisMinnesota 55402-2526

Partners/Managing DirectorsChristopher Arndt (a) Craig Murphy (a)Michael Breza (t) Tom MurphyJay Burkett Michael NafzigerAndy Capistrant (t) Mike Nelson (t)Alan Deglmann (t) Jamie Nickel (a)Leroy Dennis (a) Jeff Ostapeic (a)Tom Dobosenski Jon OverstreetJohn Dorn (t) Julie Perkins (c)

�00

U.S.A. continued...

Ron Draper (t) Roger Peters (c)Maureen Driscoll (c) Mark Ritsche (a)John Edwardson (a) William RocheJim Estes (t) Matt Schriner (c)Jef Flemmer (t) Kate Schroeder (t)Eric Gidlow (t) Greg Schu (c)Bill Horn (t) Dean Schumann (c)Todd Jackson (t) Gregory Schwartz (a)Bob Jacobson (c) Ted Selbitschka (a)Jeff Johnson (c) Dean Sengstock (t)Brandon Jones (t) Thomas SidersGerald Kissel (t) Paul Siebrasse (c)James Knudson (a) Jim Smith (a)Chad Koebnick (t) Tony Szczepaniak (t)Christine Mack (a) Corey Topp (a)Jerry Martin (t) Eric Tuck (t)Brandon Maves (a) Doug Underwood (c)Tim McNeal (a) Dan Vandenberghe (a)Sharon Meyer (a) Darwin Voltin (a)Becky Miller (t) James Woell (a)Stan Mork (c) Jeremy Zwart (a)

ROCHESTER GMT -�102 South Broadway Tel: (507) 288 5363Suite 400 Fax: (507) 288 5448RochesterMinnesota 55904-6509

DirectorsChad Anderson (a) Bernard Nigon (a)Randy Johnson (a) David Oeth (t)

MISSOURI

KAnSAS C�TY GMT -�4801 Main Street Tel: (816) 753 3000Suite 400 Fax: (816) 753 3299Kansas CityMissouri 64112-2543

Partners/Managing DirectorsEd Bartak (t) Jim Kline (a)Shawn Fox (c) Jim Krezek (a)Julee Fox (a) Jim Lamb (c)Ross Franken (t) Greg Maddux (c)Mia Frommelt (a) Tom Rourick (a)Jason Golonka (a) Beth Soukup (a)Steve Johnson (t)

�0�

ST. LOU�S GMT -�One US Bank Plaza Tel: (314) 241 4100Suite 1900 Fax: (314) 241 4108505 North 7th StreetSt. LouisMissouri 63101-1611

Partners/Managing DirectorsMatthew Harvey (a) Jay Wadkins (t)Fred Markwell (t) Jenifer Wyss (a)

NEBRASKA

OMAHA GMT -8Landmark Center Tel: (402) 344 61001299 Farnam Street Fax: (402) 344 6101Suite 530Omaha 68102-1127

Partners/Managing DirectorsJean Bartman (t) Tony Urban (t) Jim Greisch (a)

NEVADA

LAS VEGAS GMT -8300 South 4th Street Tel: (702) 759 4100Suite 600 Fax: (702) 759 4063Las VegasNevada 89101-6017

Partners/Managing DirectorsDale Alfonso (t) Ron Pierson (a)Glenn D Bougie (a) Tim Tiefenthaler (a)John Keyser (a) William WellsGary Lambrix (t)

NEW JERSEY

MOORESTOWn GMT -�224 Strawbridge Drive Tel: (856) 428 4888Suite 110 Fax: (856) 428 4224MoorestownNew Jersey 08057-4602

Partner/Managing DirectorSteve Ems (c)

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NEW YORK

nEW YORK GMT-�1185 Avenue of the Americas Tel: (212) 372 1000New York Fax: (212) 372 1001New York 10036-2602

Partners/Managing DirectorsAlan Alzfan (a) Martin Lax (a)Marvin Antman (t) Jerry Lerman (t)Patricia Baldowski (a) Thomas Marinacci (t)John Bazdekis (a) Eric Martinez (c) Ian Benjamin (a) John McParland (a)Saul Berkowitz (a) Moshe Metzger (t)Janet Berneir (t) Joseph Nacmias (a)Gil Bernhard (a) Richard Nichols (t)Bruce Bernstein (a) Richard NoonanJames Bobrowski (a) Gerry O’Beirne (t)Peter Brady Franklin O’Toole (c)Fredric Burak (a) Stephen Plattman (a)Richard Cohen (t) Adam Reiss (a)Gary Coleman (a) Marcia Rennie (t)Curtis Degenfelder (c) Joseph Ricchezza (t)Robert Dyson (a) Victor Rich (a)Aaron Eidelman (a) Charles Riess (c)Peter Epp (c) Neal Rosenberg (a)Jim Feeney (a) Colin Sanderson (a)Robert Fleming (a) Eric Sandler (t)Vincent Gallegra (a) Ira Schapiro (t)Patrick Gillespie (a) Steven Schwartz (a)Karen Goldberg (t) Jeff Seidel (t)Ken Greenhut (t) Kislay Shah (a)Martin Greif (t) Eugene Shear (a)Jeffrey A. Grossman (t) Stacy Sheeley (a)Michael Grossman Harry Shlinger (t)Joe Guariglia (t) Cristin Singer (a)Paul Guirovich (t) Joel Steinberg (a)Melanie Hoff (a) Michael Strype (a)Ray Jones (a) Stuart Taub (a)Steve Jugan (a) George Teixeira (t)David Kahn (t) Patrick TremblayRonald Kaplan (a) Terry Turner (a)Laurence Karst (t) Markus Veith (a)Stuart Kessler (t) Laurie Wax (t)John Lanza (t) Michael Weber (a)Don Lipari (a) Alan Woghin (a)Carol Lapidus (a) Jeffrey Yager (a)

�0�

NORTH CAROLINA

CHARLOTTE GMT -�4725 Piedmont Row Drive Tel: (980) 233 4700Suite 300 Fax: (980) 233 4702CharlotteNorth Carolina 28210-4280

Partners/Managing DirectorsAlan Atwell (t) Steve Menaker (a)John Brackett (c) Steve Parish (t)Patrick Brown (a) Michael Radford (t)Neil Glenn (t) Craig Radke (a)Gregg Kiehl (t) Joyce Reto (a)Mark Kral (t) Brandon Rucker (a)Randy Matz Tom Wilkens (t) GREEnSBORO GMT -�230 North Elm Street Tel: (336) 272 4551Suite 1100 Fax: (336) 274 2519GreensboroNorth Carolina 27401-2436

Partners/Managing DirectorsDouglas Beelendorf (a) Garrick Martin (t)Ed Evans (a) Mark Snyder (a)John Gilberto (a)

GREEnV�LLE GMT -�504-B Red Banks Road Tel: (252) 355 7702Greenville Fax: (252) 355 8936North Carolina 27858-5725

MOREHEAd C�TY GMT -�413 North 35th Street Tel: (252) 726 0552Morehead City Fax: (252) 726 2740North Carolina 28557-3107

Partner/Managing DirectorCharles Clontz (t)

nEW BERn GMT -�3120 Wellons Boulevard Tel: (252) 638 5154New Bern Fax: (252) 637 5383North Carolina 28562-5247

Partners/Managing DirectorsLou Cannon (a) Martha Sadler (t)Tom Horne Jeff Williams (t)Greg Isley (a)

�0�

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RALE�GH GMT -�1201 Edwards Mill Road Tel: (919) 781 1458Suite 300 Fax: (919) 781 9270RaleighNorth Carolina 27607-3625

Partners/Managing DirectorsMatt Coffland (a) Morris Marshburn (a)Colby Daughtry (a) Craig Ridenour (t)Robert Dohrer (a) Keith Wallace (a)Bob Eash (a) Pete Wilson (t)

ROCKY MOUnT GMT -�111 Roundabout Court Tel: (252) 446 0731Rocky Mount Fax: (252) 446 5332North Carolina 27804-3573

Partner/Managing DirectorStephen Barnes (a)

SHELBY GMT -�222 North LaFayette Street Tel: (704) 487 4392Suite 12 Fax: (704) 481 9422ShelbyNorth Carolina 28150-4450

W�LM�nGTOn GMT -�300 North Third Street Tel: (910) 762 96235th Floor Fax: (910) 762 9206WilmingtonNorth Carolina 28402-1730

Partners/Managing DirectorsRickey Godwin (t) Mark Stanley (c)David Smith (a) Rob Wagner (t)

�0�

OHIO

AKROn GMT -�202 Montrose West Avenue Tel: (330) 670 6515Suite 315 Fax: (330) 670 6514AkronOhio 44321-2904

CAnTOn GMT -�220 Market Avenue South Tel: (330) 455 1120Suite 1100 Fax: (330) 455 3136CantonOhio 44702-2181

CLEVELAnd GMT -�1001 Lakeside Avenue East Tel: (216) 523 1900Suite 1400 Fax: (216) 522 1490ClevelandOhio 44114-1152

Partners/Managing DirectorsDavid Andrews (a) Donna Sciarappa (a)Ronald DeGrandis (a) Robert Torok (a)Jim Grigg (a) Thomas Wischmeyer (a)Lawrence Hirsh (t) John Zalick (t)Philip Modie (a)

COLUMBUS GMT -�191 West Nationwide Boulevard Tel: (614) 224 7722Suite 400 Fax: (614) 224 4197ColumbusOhio 43215-2591

Partners/Managing DirectorsPatricia Azallion (a) Ed Reif (t)William Petrus (a)

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U.S.A. continued...

PENNSYLVANIA

BLUE BELL GMT -�One Valley Square Tel: (215) 641 8610Suite 250 Fax: (215) 641 8680512 Township Line RoadBlue BellPennsylvania 19422-2700

Partners/Managing DirectorsFrank Barkan (a) Teri Ohliger (a)Mike Dubin (a) Steve ParicoDavid Feldman (t) John Rilling (a)Rich Golebiowski (a) Susan Roeder (a)Michael Kirsh (t) Michael Trager (a)Steve Kopew (t) Colleen Williams (a)John Mantas (a) Rodlee Wright (a)Paul Marvel (a)

HARR�SBURG GMT -�3605 Vartan Way Tel: (717) 909 0590Suite 203A Fax: (717) 909 0721HarrisburgPennsylvania 17110-9335

PH�LAdELPH�A GMT -�2133 Arch Street Tel: (215) 765 4600Suite 400PhiladelphiaPennsylvania 19103

SOUTH DAKOTA

S�OUX FALLS GMT -�200 North Phillips Avenue Tel: (605) 336 9955Suite 200 Fax: (605) 334 0839Sioux FallsSouth Dakota 57104-6058

Partners/Managing DirectorsDave Lindberg (a) Jon Schulte (a)Lance Massmann (a) Jason Zanderson (t)

�0�

TEXAS

dALLAS GMT -�One Galleria Tower Tel: (972) 764 710013355 Noel Road Fax: (972) 764 7101Suite 800DallasTexas 75240-6651

Partners/Managing Directors/DirectorsBob Allen (a) Roger HendrenMike Beacom (a) Michelle Hickox (a)Tyrone Beasley Kristi Kennedy (t) Joy Brawner (a) Chris Pierce (a)Mike Couch (a) Johnnie Robinson (a) Mike Hallick (t) John F Wilson (a)

VIRGINIA

ALEXAndR�A GMT -�700 North Fairfax Street Tel: (703) 549 7800Suite 400 Fax: (703) 836 5591AlexandriaVirginia 22314-2040

R�CHMOnd GMT -�7200 Glen Forest Drive Tel: (804) 282 2121Suite 200 Fax: (804) 288 5606RichmondVirginia 23226-3768

Partners/Managing DirectorsLisa Brock (a) John Rokenbrod (a)Joe Cheely (a) Paul Thompson (a) Thomas O'Leary (t)

V�EnnA GMT -�8000 Towers Crescent Drive Tel: (703) 336 6400Suite 500 Fax: (703) 336 6401ViennaVirginia 22182-6205

Partners/Managing DirectorsChris Ballard (t) David Semendinger (a)Susan Bersch (t) Jason Sevier (a)Janette Burke (a) James Sweeney (t)Tom Burtner (c) Scott Vanlandingham (c)Mark Forde (t) Al Weber (a)Mitch Gorochow Daniel Whelan (c)Nadine Massih (c)

�08

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WASHINGTON

OLYMP�A GMT -8105 8th Avenue Southeast Tel: (360) 754 7244Suite 300 Fax: (360) 357 6422OlympiaWashington 98501-1386

Partners/Managing DirectorsDale Hedden (t) Dan Wright (t)Charles Keeslar (t)

SEATTLE GMT -8One Union Square Tel: (206) 281 4444Suite 1100 Fax: (206) 676 1193600 University StreetSeattleWashington 98101-3119

Partners/Managing Directors/DirectorsChristie Bakker (a) Suzanne Schiffler (a)Ana Bowman (a) Tim Searing (t)Lenore Drollinger (a) Cathy Sorensen (a)Bryce Morgan (t) Randy Wells (a)

TACOMA GMT -81145 Broadway Plaza Tel: (253) 572 7111Suite 900 Fax: (253) 272 3143TacomaWashington 98402-3529

Partners/Managing DirectorsRobert Best (t) Paul Rehberger (t)Karen Reffner (a) Lisa Wilson (a)

�09

WISCONSIN

JAnESV�LLE GMT -�One Parker Place Tel: (608) 752 3474Suite 310 Fax: (608) 752 4107JanesvilleWisconsin 53545-4000

Partner/Managing DirectorCarl Scharenbroch (a)

LA CROSSE GMT -�505 King Street Tel: (608) 791 6501Suite 205 Fax: (608) 785 1677La CrosseWisconsin 54601-4062

MAd�SOn GMT -�8040 Excelsior Drive Tel: (608) 833 3361Suite 300 Fax: (608) 833 8195MadisonWisconsin 53705-5946

Partners/Managing Directors/DirectorsShawn Carney (a) Bill McDonald (a)Jim Graham (t) Dan Millmann (a)Tom Johnson (a) Steve Schmidt (t)

M�LWAUKEE GMT -�411 East Wisconsin Avenue Tel: (414) 228 9377Suite 1850 Fax: (414) 228 9028MilwaukeeWisconsin 53202-4461

Partners/Managing DirectorsKory Stoehr (t) Lori Stortz (a)

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U.S.A. continued...

MCGLADREY CAPITAL MARKETS(Mergers & Acquisitions, Capital Raising, Restructuring and Fairness Opinions)www.mcgladreycm.com

President Hector J. Cuellar

COSTA MESA GMT -8575 Anton Boulevard Tel: (714) 327 880011th Floor Fax: (714) 327 8791Costa MesaCalifornia 92626

Other locations that can be contacted via Costa Mesa are:

U.S.A.: Boston, Massachusetts Chicago, Illinois

United Kingdom: London

RSM MCGLADREY RETIREMENT RESOURCES (Retirement Plan Design, Compliance and Administration Services)

Executive Managing Director Rosemarie PanicoMarino, Chicago

CH�CAGO GMT -�191 North Wacker Drive Tel: (312) 782 2124Suite 1400 Fax: (312) 782 0906ChicagoIllinois 60606-1921

Other locations:

ARIZONA

PHOEn�X GMT -�501 North 44th Street Tel: (602) 636 6000Suite 300 Fax: (602) 760 2917PhoenixArizona 65008-6536

ILLINOIS

ROCKFORd GMT -�1252 Bell Valley Road Tel: (815) 231 7300Rockford Fax: (815) 231 7303Illinois 61108

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IOWA

dAVEnPORT GMT -�201 North Harrison Street Tel: (563) 888 4000Suite 300 Fax: (563) 324 6939DavenportIowa 52801-1999

dES MO�nES GMT -�400 Locust Street Tel: (515) 558 6600Suite 640 Fax: (515) 284 1545Des MoinesIowa 50309-2354

MARYLAND

AnnAPOL�S GMT -�180 Admiral Cochrane Drive Tel: (410) 266 3638Suite 300 Fax: (410) 224 2715AnnapolisMaryland 21401-7303

MINNESOTA

M�nnEAPOL�S GMT -�801 Nicollet Mall Tel: (612) 573 875011th Floor, West Tower Fax: (612) 376 9876MinneapolisMinnesota 55402-2526

ROCHESTER GMT -�310 Broadway Avenue South Tel: (507) 288 5363Suite 300 Fax: (507) 288 8502RochesterMinnesota 55904-6548

NORTH CAROLINA

nEW BERn GMT -�3120 Wellons Boulevard Tel: (252) 638 5154New Bern Fax: (252) 637 5383 North Carolina 28562-5247

Regional Contacts:

Southeast and Chicago Dan Long (312) 462 6801 Southwest Steve Herman (602) 200 1801Upper Midwest and Northwest Susan Lindrud (612) 376 9548Central Midwest Dan Long (312) 462 6651Northeast and Mid-Atlantic Todd Davis (860) 334 3472Northern Illinois, Southern Wisconsin and National Sales Desk Dan Litwora (312) 462 6674

���

U.S.A. continued... RSM MCGLADREY WEALTH MANAGEMENT(Personal Financial Planning and Asset Management Services)

National Managing Director Randy Matz

CHARLOTTE GMT -�4725 Piedmont Row Drive Tel: (980) 233 4700Suite 300 Fax: (980) 233 470ICharlotteNorth Carolina 28210-4280

Other locations that can be contacted via Charlotte are:

Annapolis, MarylandBlue Bell, PennsylvaniaCedar Rapids, IowaCharlotte, North CarolinaChicago, IllinoisCoral Gables, FloridaDavenport, IowaDes Moines, IowaDubuque, IowaDuluth, MinnesotaElkhart, IndianaFort Lauderdale, FloridaGaithersburg, MarylandIrvine, CaliforniaKansas City, MissouriMadison, WisconsinMinneapolis, MinnesotaNaples, FloridaNew Bern, North CarolinaOlympia, WashingtonOrlando, FloridaPasadena, CaliforniaPeoria, IllinoisPhoenix, ArizonaRaleigh, North CarolinaRichmond, VirginiaRochester, MinnesotaRockford, IllinoisSchaumburg, IllinoisSeattle, WashingtonSouth Bend, IndianaTacoma, Washington

���

RSM McGLADREY NETWORKwww.rsmmcgladreynetwork.com

International Contact Partner Debra Lockwood (Peoria) deb.lockwood@rsmi.com

RSM McGladrey network401 Main Street, Suite 1560 Tel: (800) 537 7178Peoria Fax: (309) 673 9852Illinois 61602-1242

Partners/Managing DirectorsJames Clarahan (Peoria) (a) Patricia Sbarbaro (San Diego) (a)Hugh Frisbie (Schaumburg) (c) Dean Sengstock (Minneapolis) (t)Paul Kiel (Springfield) (a) Duke Smaroff (Chicago) (a)Kaye Lauritsen (Cedar Rapids) (c) Tony Szczepaniak (Minneapolis) (t)

The RSM McGladrey Network is a U.S. association of independent firms who access the resources of RSM International through their affiliation with RSM McGladrey. They are not direct members of RSM International.

These independent firms have offices in the following cities. All enquiries regarding services should be directed to the International Desk in Chicago (see page 85).

ALABAMA

B�RM�nGHAMMauldin & Jenkins, LLC

B�RM�nGHAMSellers, Richardson, Holman & West, LLP

dOTHAnJackson Thornton & Co., P.C.

MOB�LEHorne LLP

MOnTGOMERYJackson Thornton & Co., P.C.

PRATTV�LLEJackson Thornton & Co., P.C.

WETUMPKAJackson Thornton & Co., P.C.

ALBERTA

CALGARYMacKay LLP

EdMOnTOnMacKay LLP

���

U.S.A. continued...

ALASKA

AnCHORAGEMikunda, Cottrell & Co.

KEnA�Mikunda, Cottrell & Co.

ARIZONA

TUCSOnHorne LLP

TUCSOnKeegan, Linscott & Kenon, P.C.

ARKANSAS

L�TTLE ROCKJPMS Cox, PLLC

WEST MEMPH�SJackson, Howell & Associates PLLC

BRITISH COLUMBIA

KELOWnAMacKay LLP

SURREYMacKay LLP

VAnCOUVERMacKay LLP

CALIFORNIA

BAKERSF�ELdDaniells Phillips Vaughan & Bock

CARMELHayashi & Wayland Accounting and Consulting, LLP

FRESnONoell Agnew & Morse, LLP

�RV�nEHein & Associates LLP

���

K�nG C�TYHayashi & Wayland Accounting and Consulting, LLP

LOS AnGELESChoi, Kim & Park, LLP

MOdESTOAtherton & Associates LLP

MOUnTA�n V�EWChoi, Kim & Park, LLP

nAPAPisenti & Brinker LLP

PETALUMAPisenti & Brinker LLP

REdWOOd C�TYHood & Strong LLP

ROSEV�LLEPerry-Smith LLP

SACRAMEnTOPerry-Smith LLP

SAL�nASHayashi & Wayland Accounting and Consulting, LLP

SAn d�EGOChoi, Kim & Park, LLP

SAn FRAnC�SCOChoi, Kim & Park, LLP

SAn FRAnC�SCOHood & Strong LLP

SAn FRAnC�SCOPerry-Smith LLP

SAn JOSEHood & Strong LLP

SAn JOSELoomis & Co. LLP

SAnTA BARBARABartlett, Pringle & Wolf, LLP

SAnTA ROSAPisenti & Brinker LLP

SAn LU�S OB�SPOGBP&B Tax and Business Services, Inc.

V�SAL�ANoell Agnew & Morse, LLP

���

U.S.A. continued...

COLORADO

dEnVERHein & Associates LLP

CONNECTICUT

WEST HARTFORdFilomeno & Company, P.C.

DELAWARE

dOVERHorty & Horty, P.A.

W�LM�nGTOnHorty & Horty, P.A

DISTRICT OF COLOMBIA

WASH�nGTOn, d. C.TCBA Watson Rice LLP

FLORIDA

BRAdEnTOnCPA Associates

CLEARWATERPershing Yoakley & Associates

TALLAHASSEEThomas Howell Ferguson P.A.

TAMPABaumann, Raymondo & Company P.A.

GEORGIA

ALBAnYMauldin & Jenkins, LLC

ATLAnTAMauldin & Jenkins, LLC

ATLAnTAPershing Yoakley & Associates

dULUTHDeemer Dana & Froehle LLP

���

MACOnMauldin & Jenkins, LLC

SAVAnnAHDeemer Dana & Froehle LLP

HAWAII

HOnOLULUKMH LLP

IDAHO

BO�SELeMaster & Daniels

INDIANA

EVAnSV�LLEHarding, Shymanski & Company, P.S.C.

�nd�AnAPOL�SR J Pile, LLC

KANSAS

TOPEKABerberich Trahan & Co., P.A.

W�CH�TAAllen, Gibbs & Houlik, L.C.

KENTUCKY

LOU�SV�LLECotton and Allen, P.S.C.

LOU�SV�LLEHarding, Shymanski & Company, P.S.C.

��8

U.S.A. continued...

LOUISIANA

ABBEV�LLEBroussard, Poche, Lewis & Breaux, LLP

BATOn ROUGELaPorte Sehrt Romig Hand CHURCH PO�nTBroussard, Poche, Lewis & Breaux, LLP

COV�nGTOnLaPorte Sehrt Romig Hand

CROWLEYBroussard, Poche, Lewis & Breaux, LLP

LAFAYETTEBroussard, Poche, Lewis & Breaux, LLP

META�R�ELaPorte Sehrt Romig Hand

nEW �BER�ABroussard, Poche, Lewis & Breaux, LLP

nEW ORLEAnSHorne LLP

OPELOUSASBroussard, Poche, Lewis & Breaux, LLP

SHREVEPORTRoberts, Cherry and Company

MAINE

AUGUSTAMacdonald Page & Co LLC

SOUTH PORTLAndMacdonald Page & Co LLC

��9

MARYLAND

BALT�MORETMDG, LLC

FREdER�CKRager, Lehman & Houck, P.C.

WESTM�nSTERRager, Lehman & Houck, P.C.

MICHIGAN

Ann ARBORWright Griffin Davis and Co., PLLC

BAY C�TYWeinlander Fitzhugh

CLAREWeinlander Fitzhugh

GLAdW�nWeinlander Fitzhugh

WEST BRAnCHWeinlander Fitzhugh

MINNESOTA

ALBAnYSchlenner Wenner & Co.

L�TTLE FALLSSchlenner Wenner & Co.

MAPLE LAKESchlenner Wenner & Co.

M�nnEAPOL�SOlsen Thielen & Co., Ltd. MOnT�CELLOSchlenner Wenner & Co.

ST. CLOUdSchlenner Wenner & Co.

ST. PAULOlsen Thielen & Co., Ltd.

TH�EF R�VER FALLSBrady, Martz & Associates, P.C.

��0

U.S.A. continued...

MISSISSIPPI

B�LOX�Horne LLP

GREnAdAHorne LLP

HATT�ESBURG EASTHorne LLP HATT�ESBURG WESTHorne LLP

JACKSOnHorne LLP

LAURELHorne LLP

LUCEdALEHorne LLP

R�dGELAndRoberts, Cherry and Company

NEW HAMPSHIRE

HAnOVERGallagher, Flynn & Company, LLP

NEW JERSEY

CL�FTOnSax Macy Fromm & Co., P.C.

HAM�LTOnThe Mercadien Group

MARLTOnBagell, Josephs, Levine & Company, LLC

RUTHERFORdTCBA Watson Rice LLP

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NEW MEXICO

ALBUQUERQUERicci & Company LLC

NEW YORK

ALBAnYBST

MAnHASSETBST

nEWBURGHVanacore, DeBenedictus, DiGovanni & Weddell LLP

nEW YORKBST

nEW YORKTCBA Watson Rice LLP

WAPP�nGERS FALLSVanacore, DeBenedictus, DiGovanni & Weddell LLP

ROCHESTERInsero & Company, P.C.

EAST SYRACUSEFirley, Moran, Freer & Eassa, P.C.

NORTH DAKOTA

B�SMARCKBrady, Martz & Associates, P.C.

GRAnd FORKSBrady, Martz & Associates, P.C.

M�nOTBrady, Martz & Associates, P.C.

NORTHWEST TERRITORIES

YELLOWKn�FE MacKay LLP

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U.S.A. continued...

OHIO

AKROnBruner-Cox, LLP

BOARdMAnCarbis Walker LLP

CAnTOnBruner-Cox, LLP

C�nC�nnAT�Rippe & Kingston CO PSC

COLUMBUSJohn Gerlach & Company, LLP dAYTOnBattelle & Battelle LLP

MAUMEEGilmore, Jasion & Mahler, LTD

OKLAHOMA

OKLAHOMA C�TYCole & Reed, P.C.

TULSACurzon, Cumbey & Kunkel, PLLC

OREGON

EUGEnEIsler CPA

PORTLAndTalbot, Korvola & Warwick, LLP

���

PENNSYLVANIA

BUTLERCarbis Walker LLP

CAMP H�LLBoyer & Ritter

CARL�SLEBoyer & Ritter

CHAMBERSBURGBoyer & Ritter

ER�ECarbis Walker LLP

ER�ESchaffner, Knight, Minnaugh & Company, P.C.

GETTYSBURGRager, Lehman & Houck, P.C.

GROVE C�TYCarbis Walker LLP

HAnOVERRager, Lehman & Houck, P.C.

LAnCASTERReinsel Kuntz Lesher LLP

MEAdV�LLECarbis Walker LLP

nEW CASTLECarbis Walker LLP

P�TTSBURGHCarbis Walker LLP

SCRAnTOnMcGrail, Merkel, Quinn & Associates

SHREWSBURYRager, Lehman & Houck, P.C.

STATE COLLEGEBoyer & Ritter

WYOM�SS�nGReinsel Kuntz Lesher LLP

���

U.S.A. continued... RHODE ISLAND

PROV�dEnCEBatchelor, Frechette, McCrory, Michael & Co.

SOUTH CAROLINA

CHARLESTOnWebsterRogers LLP

COLUMB�ADerrick, Stubbs & Stith, LLP

COLUMB�AWebsterRogers LLP

FLOREnCEWebsterRogers LLP

GEORGETOWnWebsterRogers LLP

MYRTLE BEACHWebsterRogers LLP

PAWLEYS �SLAndWebsterRogers LLP

SUMMERV�LLEWebsterRogers LLP

SUMTERWebsterRogers LLP

TENNESSEE

CHATTAnOOGAHazlett, Lewis & Bieter, PLLC

COLUMB�AKraftCPAs PLLC

CORdOVAJackson, Howell & Associates PLLC

JACKSOnHorne LLP

KnOXV�LLEPershing Yoakley & Associates

LEBAnOnKraftCPAs PLLC

���

MEMPH�SHorne LLP

nASHV�LLEHorne LLP

nASHV�LLEKraftCPAs PLLC

TEXAS

AB�LEnECondley and Company, LLP

AMAR�LLOJohnson & Sheldon, P.C.

AUST�nLockart, Atchley & Associates, LLP

AUST�nPadgett, Stratemann & Co., LLP

AUST�nPershing Yoakley & Associates

CORPUS CHR�ST�Fields, Nemec & Co., P.C.

dALLASHein & Associates LLP

EL PASOLauterbach, Borschow & Company, P.C.

FORT WORTHRylander, Clay & Opitz, LLP

HOUSTOnFitts, Roberts & Co., P.C.

HOUSTOnHein & Associates LLP

M�dLAndElms, Faris & Company, LLP

OdESSAElms, Faris & Company, LLP

SAn AnTOn�OPadgett, Stratemann & Co., LLP

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U.S.A. continued...

UTAH

SALT LAKE C�TYHJ & Associates, LLC

VERMONT

BURL�nGTOnGallagher, Flynn & Company, LLP

VIRGINIA

FA�RFAXPBGH, LLP

FREdER�CKSBURGPBGH, LLP

HARR�SOnBURGPBGH, LLP

nORFOLKWall, Einhorn & Chernitzer, P.C.

WARREnTOnPBGH, LLP

WASHINGTON

BELLEVUELeMaster & Daniels PLLC

BELL�nGHAMLarson Gross PLLC

BLA�nELarson Gross PLLC

COLFAXLeMaster & Daniels PLLC

GRAndV�EWLeMaster & Daniels PLLC

KEnnEW�CKLeMaster & Daniels PLLC

LYndEnLarson Gross PLLC

���

MOSES LAKELeMaster & Daniels PLLC

OMAKLeMaster & Daniels PLLC

OTHELLOLeMaster & Daniels PLLC

QU�nCYLeMaster & Daniels PLLC

SEATTLEBenson & McLaughlin P.S.

SPOKAnELeMaster & Daniels PLLC

WALLA WALLALeMaster & Daniels PLLC

WEnATCHEELeMaster & Daniels PLLC

YAK�MALeMaster & Daniels PLLC

WEST VIRGINIA

CHARLESTOnArnett & Foster, PLLC

LEW�SBURGArnett & Foster, PLLC

WYOMING

CHEYEnnEMcGee, Hearne & Paiz, LLP

YUKON

WH�TEHORSE MacKay LLP

��8

VENEZUELA GMT -4½ From: 00

To: 58

RSM LEÓN, DELGADO & ASOCIADOSwww.rsm-ve.com

Chairman Armando R. León Vargas, Maracaibo armandoleon@rsm-ve.com

International Contacts Gustavo J. León Vargas,(Spanish, English) Ciudad Ojeda gustavoleon@rsm-ve.com

(Spanish, English) Gabriela Molina, Maracaibo gabrielamolina@rsm-ve.com

(Spanish, English) Mariedith Gonzalez, Caracas mariedithgonzalez@rsm-ve.com

MARACA�BO - zUL�A STATEHead officeCalle 72 con Av. 20 Tel: (261) 7529791Centro Comercial Montielco (261) 7529222Torre Oficinas, (261) 7529224Pisos 8–10 and 13 (261) 7527833Apartado Postal 10.121 Fax: (261) 7529780Maracaibo 4002

PartnersAlberto E. Barboza Urdaneta (t) José G. Nava Mogollón (a)Armando R. León Vargas (c)

CARACASHead OfficeAv. Francisco de Miranda Tel: (212) 2679015Entre Calles La Joya y Elice (212) 2679334Edificio Centro Profesional Miranda (212) 2679382Piso 6, Oficina 6C, Chacao-Caracas (212) 2679660Apartado 3252 Fax: (212) 2678765Carmelitas 1010

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Branch officeAv. Libertador Tel: (212) 7611435Entre Av. Negrin y El Empalme (212) 7638724Edif. Av. Liberador 75 Fax: (212) 7614807 Piso PH, La Campiña-Caracas Apartado 3252 Zona Postal 1050

PartnersGustavo A. Chacín Flores (a) Franzel R. Delgado Sánchez (a)Luis E. Añez Hernández (c) Armando R. León Vargas (c)

C�UdAd OJEdA - zUL�A STATECentro Comercial Los Surumay Tel/Fax: (265) 6623527Planta Alta Local 1 No. 5 (265) 6625157Calle Camoruco (265) 6621229Esquina Calle Guasdualito (265) 6622738Apartado Postal 06 Ciudad Ojeda 4019

PartnerGustavo J. León Vargas (a)

YEMEN, REPUBLIC OF GMT +3 From: 00

To: 967

DAHMAN & CO.www.dahman-rsm.com

International Contact Partners Bassam Dahman Sana'a, Republic of Yemen bassam@dahman-rsm.net

Dahman Awadh Dahman Dubai, U.A.E. dahman@dahman-rsm.netAdEnP.O. Box 6008 Tel: (2) 263 284Office No. 10 Fax: (2) 263 284N. Ba Hubayshi Building Mobile: 733 700 428Queen Arwa StreetCraterAden

SAnA’AP.O. Box 16146 Tel: (1) 214 355Villa 11 Fax: (1) 214 360Nouakchott Street Mobile: 770 600 600AserSana’a

PartnersDahman Awadh Dahman (a) Dr. Bassam D. A. Dahman (t, c)

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���

World-WideFirm Listing

Correspondents

���

AFGHANISTAN GMT +4½ From: 00

To: 93

AVAIS HYDER LIAQUAT NAUMAN

International Contact Muhammad Arif Saeed

KABULSarak-e-Sangi, Mobile: (0)799 058155Jamal Mina, Kart-e-Sakhi (0)777 058155Kabul masaeed_pk@yahoo.com

ALGERIA GMT +1 From: 00

To: 213

CABINET COMPTABLE & FISCAL DERAMCHI

International Contact Riad Deramchi Abdellah Deramchi

ALG�ERS24, Rue Didouche Mourad Tel: (21) 63 37 39Alger Centre, Alger (21) 63 36 261er et 3ème étage (21) 63 39 9816005 Algiers Fax: (21) 63 42 47 cabinet_deramchi@yahoo.fr contact@cabinet-deramchi.com

BERMUDA GMT -4 From: 011

To: 1

ARTHUR MORRIS & COMPANY

International Contact Dudley R. Cottingham

HAM�LTOnCentury House Tel: (441) 292-747816 Par-la-Ville Road Fax: (441) 295-4164P.O. Box HM 1806 drc@cml.bmHamilton HMHX ctc@cml.bm

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BOLIVIA GMT -4 From: 00

To: 591

SOCIEDAD DE AUDITORES Y CONSULTORES S.C.

International Contact Leonardo Chacón, La Paz Nereida Baldivieso, Santa Cruz

LA PAzObrajes Calle 12 N.-315 Tel: (2) 2752003Edificio Loyola Oficina 112 Fax: (2) 2751926P.O. Box 5344 chaconlp@entelnet.boLa Paz – Bolivia

SAnTA CRUzAv. Busch N.-520 Tel: (3) 3372828Santa Cruz – Bolivia Fax: (3) 3372939 equanta@cotas.com.bo

COLOMBIA GMT -5 From: 90

To: 57

JAHV McGREGOR S.A.

International Contact Jaime Alberto Hernández Vásquez

BOGOTÁCalle 108 No. 51-85 Tel: (1) 6919901Bogotá D.C. (1) 6919896 (1) 6346029 Fax: (1) 6348711 jahvmcgregor@jahvmcgregor.com.co jhernandez@jahvmcgregor.com.co ingridtorres@jahvmcgregor.com.co

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CYPRUS GMT +2 From: 00

To: 357

CONSULCO INTERNATIONAL LTD.

International Contact Antony Haji Roussos

n�COS�AConsulco House Tel: (22) 36130025 Aphrodite Street Fax: (22) 751207P.O. Box 26025 ahr@consulco.com1666 Nicosia

DOMINICAN REPUBLIC GMT -4 From: 011

To: 1

SM SORIANO, MARTINEZ & ASOCIADOS

International Contact Rafael Nova

SAnTO dOM�nGOAvenida Sarasota #20 Tel: (809) 472 0290Torre Empresarial AIRD Fax: (809) 472 02912do. Piso rafael.nova@codetel.net.doSanto Domingo rafael_nova@sorianomartinezasocs.com

SAnT�AGORes. Montesino Tel/Fax: (809) 276 2755Apto. D-1 Cerros de Gurabo III Santiago

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ECUADOR GMT -5 From: 00

To: 593

HERRERA CHANG & ASOCIADOS

International Contact Francisco Herrera

GUAYAQU�LCarchi 601 and Quisquis Tel: (4) 2292000Edificio Quil, 3rd Floor Fax: (4) 2281946P.O. Box 09-01-8325 herreraf@herrerachang.comGuayaquil

QU�TOAzuay 336 y Republica Tel: (2) 2240840Edificio El Porton Fax: (2) 2267818Quito

EL SALVADOR GMT -6 From: 002

To: 503

MORENO PORTILLO Y ASOCIADOS, S.A. DE C.V.

International Contacts Jóse Rubén Moreno Portillo Marlene de Jesús Ortiz de Artiga

SAn SALVAdORCalle Camaguey #278 Tel: 2260 0745Colonia Miramonte Poniente #2 2260 0486Apartado Postal #2387 PBX: 2260 0206San Salvador Fax: 2260 0209 morepya@integra.com.sv rmoreno@grupomoreno.com.sv auditoria@grupomoreno.com.sv mortiz@grupomoreno.com.sv emerino@grupomoreno.com.sv

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GUATEMALA GMT -6 From: 00

To: 502

ILLESCAS E ILLESCAS, SOCIEDAD CIVIL

International Contact Jorge Enrique Illescas García

GUATEMALA C�TY12 Calle 1-25, zona 10, Tel: 2335 3137Edificio Geminis 10, Fax: 2338 2565Oficina 606, Torre Norte illescas-asoc@illescaseillescas.comCiudad de GuatemalaC.P. 01010

International Mailing address:Illescas E Illescas, S.C./GUA-0555P.O. Box 526150Miami, Florida 33152-6150USA

IRAN GMT +3½ From: 00

To: 982

DAYARAYAN AUDITING & FINANCIAL SERVICES FIRM

International Contact Gholamhossein Davani TEHRAnNo. 5 Kamran St. Fatemi Square Tel: (1) 8213 40001415895141 Fax: (1) 8889 1178 Tehran info@dayarayan.com

IVORY COAST GMT From: 00

To: 225

CCM - AUDIT & CONSEIL

International Contact Christian Marmignon

AB�dJAnLes Acacias, 22 Bd Clozel Tel: 20 22 39 6601 BP 659 Abidjan 01 Mob: 07 03 82 07 Fax: 20 22 35 20 marmignon@aviso.ci

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MAURITIUS GMT +4 From: 00

To: 230

MARGÉOT & ASSOCIATES

International Contact Bruno J. Margéot

PORT LOU�S7th Floor C &R Court Tel: 211 3326Labourdonnais Street Fax: 211 3327 Port Louis fwm.mru@intnet.mu

MOROCCO GMT From: 00

To: 212

ACCONCIL

International Contact Tarik Bouziane CASABLAnCA 5, Boulevard Abdellatif Benkaddour Tel: (522) 94 71 0120100 Casablanca Fax: (522) 94 71 02 tarik-bouziane@acconcil.com

BEN CHERIF & ASSOCIÉS

International Contact Abdeni Ben-Cherif

CASABLAnCA355 Bd Med V Tel: (522) 40 21 67/73/8210ème étage Fax: (522) 40 21 85Casablanca bencherif@menara.ma

��8

PAKISTAN GMT +5 From: 00

To: 92

AVAIS HYDER LIAQUAT NAUMAN

International Contact Wiqar Avais, Lahore

LAHOREAvais Chambers Tel: (42) 587 2731/2/31/C-5, Sikander Malhi Road Fax: (42) 587 2734Canal Park, Gulberg-II lahore@ahln.com.pkLahore

KARACH�Suite No. 407 Tel: (21) 565 5975-6Progressive Plaza Fax: (21) 565 5977Beaumount Road lzca@khi.wol.net.pk Karachi azaman@ahln.com.pk

�SLAMABAdHouse # 136-B Tel: (51) 211 4096/7/8Street # 43 Fax: (51) 229 6688Sector F-10/4 islamabad@ahln.com.pkIslamabad nmahmood@ahln.com.pk

PESHAWARSuit # 6, Block-A, 2nd Floor Tel: (91) 527 7205Cantonment Plaza (91) 527 8310Fakhr-e-Alam Road Fax: (91) 526 0085 Peshawar Cantt. ismail_pk123@yahoo.com ajtajik@yahoo.co.uk

FA�SALABAd478-D Ground Tel: (41) 854 1165Peoples Colony No. 1 (41) 854 1965Faisalabad Fax: (41) 854 2765 faisalabad@ahln.com.pk adnantirmizey@yahoo.com myascof@fsd.paknet.com.pk

QUETTA3rd Floor Kurdish Plaza Tel: (81) 286 60 39Adjacent Quetta Medical Store Fax: (81) 284 32 88 Jinnah Road asadullahkhan1@gmail.comQuetta

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ROMANIA GMT +2 From: 00

To: 40

SCOT & COMPANY CONSULTING S.R.L.

International Contact Dan Schwartz

BUCHAREST 16 Frumoasa Street Tel: (21) 318 9150010987 Bucharest 1 Fax: (21) 318 9151 danschwartz@scot.ro

SWITZERLAND GMT +1 From: 00

To: 41

PENNONE & PARTNERS SAwww.ppartnersch.com

International Contacts Nigel Le Masurier - Accounting Pascal Bruegger - Audit Alain Jacot - Tax

GEnEVAPennone & Partners SA5 avenue de Châtelaine Tel: (22) 360 9200P.O. Box 300 Fax: (22) 360 92971211 Geneva 13 nigel.lemasurier@ppartnersch.com alain.jacot@ppartnersch.com

Fidutec Audit SA5 avenue de Châtelaine Tel: (22) 344 35 63P.O. Box 300 Fax: (22) 344 72 241211 Geneva 13 pascal.bruegger@fidutec-audit-sa.ch

LAUSAnnEPennone & Partners SAPlace St François 1 Tel: (21) 721 03 701003 Lausanne Fax: (21) 728 10 71 nigel.lemasurier@ppartnersch.com

ACCURATA WIRTSCHAFTSPRÜFUNG AG

International Contact Juerg Badertscher

zUR�CHBaumackerstrasse 24 Tel: (44) 487 34 34CH-8050 Zurich Fax: (44) 487 34 35 info@accurata.ch

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TUNISIA GMT +1 From: 00

To: 216

AUDIT REVISION CONSEIL (A.R.C.)

International Contacts Foued Amiri Fares Ben Abdallah

TUn�SImmeuble Aziz Tel: (71) 283 211Bloc A Apt: A 3.1 (71) 284 169Montplaisir 1073 Fax: (71) 283 858Tunis arc@gnet.tn

TURKS & CAICOS ISLANDS GMT -5 From: 011

To: 1

MORRIS, COTTINGHAM & CO. LTD

International Contact Director Ervine Quelch

GRAnd TURKHibiscus Square Tel: (649) 946 2504Pond Street Fax: (649) 946 2503 P.O. Box 156 mcal-gdt@tciway.tcGrand Turk

URUGUAY GMT -3 From: 00

To: 598

MONTALDO & ASOCIADOS

International Contact Maria Gabriela Montaldo

MOnTEV�dEOColonia 993-Piso 3 Tel: (2) 902 0944Montevideo (2) 902 0945Zip Code 11.100 (2) 902 1716 Fax: (2) 900 3745 info@montaldoyasociados.com.uy

zOnA FRAnCAZonamerica, Edificio 300 Tel: (2) 518 2258Local 310/002 Fax: (2) 518 2258Ruta 8 km. 17500 MontevideoZip Code 91600

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INTERNATIONAL PUBLIC HOLIDAYS 2010

JAn FEB MAR APR MAY

Afghanistan 15, 26 21 18, 28 1

Algeria 1 26 1

Andorra 1, 6 14 2-5 1, 24

Argentina 1 24 2 1, 25

Australia 1, 26 2-5, 25

Austria 1, 6 2-5 1, 13, 24

Azerbaijan 1, 20 8, 22 2, 5 9, 28

Belgium 1 5 1, 13, 24

Bermuda 1 2 24

Bolivia 1 13-16 2 1

Brazil 1, 20, 25 12-17 2, 21 1

Canada 1 2-5 24

Cayman Islands 1, 28 17 2, 5 17

Chile 1 2, 3 1, 21

China 1 14-16 5 1-3

Colombia 1, 6 19 1, 2 1, 13

Cyprus 1, 6 15 25 1, 2, 5 1, 24

Denmark 1 1-5, 30 13, 24

Dominica Rep. 1, 6, 21, 26 27 2 1

Ecuador 1 12, 27 2 1, 24

Egypt 7 26 25, 28 1

El Salvador 1 2-5 1

France 1 5 1, 8, 13, 24

Germany 1, 6 2, 5 1, 13, 24

Greece 1, 6 15 25 2, 5 1, 24

Guatemala 1 1-5 1

Hong Kong 1 14-16 2, 5 1

Hungary 1 15 2 1, 24

India 26 26 2, 5, 28

Indonesia 1 14, 26 16 2, 28 13

Iran 19 8 10, 18, 20, 21

Ireland 1 17 5 3

Israel 28 30 19 19

Italy 1, 6 5, 25 1

Ivory Coast 1 26 5 1, 13, 24

Japan 1, 11 11 20 29 3-5

Jordan 1 26 2, 5 1, 25

Kenya 1 2, 5 1

Korea 1 1 28 1, 5

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JUn JUL AUG SEP OCT nOV dEC

19 10, 11 16, 17

19 5 11 1, 17 7, 16

24 15 8 1, 4 8, 24-26, 31

14 9 16 11 8, 25

25, 26

3 15 26 1 8, 25, 26

15, 26 11 18 12, 17 31

11, 21 15 27 1, 11, 15 25, 26

29, 30 6 11 11 25, 26

3 6 2 25

3 7 12 2, 15 24, 25, 31

1 6 11 11 25, 26

14 5 8 25, 26

3, 29 15 11, 18, 19 11 1 8, 25

16 22 1-3

3, 30 3, 20 7, 15 11 1, 11 8, 25

15 1, 28 24-26

5 24-26

3 16 24 8 25

10 9 2, 3 25, 31

23 10-13 6 16, 17 7

3-6 15 11 2 24, 25, 31

14 15 1, 11 25

3 15 3, 31 1, 17 25, 26

15 28 25, 26

30 15 15 20 1 24, 25, 31

1 1 25, 26

20 23 1 24-26

15 10, 11 2 2, 5, 16, 17 7, 25, 26

9 17 11 17 7, 25, 26

9 8 9, 11 15 17, 18 7, 16

7 2 25 25, 26

9, 10, 18 1, 23-29 2-9

2 15 1 8, 25, 26

9 7, 15 6, 11 1, 15, 17 25

19 20, 23 11 3, 23 23

10 9 11 10 16 7, 25

1 10 10, 20 16 12, 25, 26

6 15 3 25

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INTERNATIONAL PUBLIC HOLIDAYS 2009

JAn FEB MAR APR MAY

Kuwait 1 25, 26

Lebanon 1, 6 9, 26 2-5 1, 6, 25

Luxembourg 1 5 1, 13, 24

Malaysia 1 1, 14, 26 28 1

Malta 1 10 19, 31 2 1

Mauritius 1, 2 1, 14 12 1

Mexico 1 4 15 1, 2 1, 5

Morocco 1, 11 26 1

Netherlands 1 2-5, 30 5, 13, 24

New Zealand 1, 2 6 2-5, 25

Northern Ireland 1 17 2, 5 3, 31

Norway 1 1, 2, 5 1, 13, 17, 24

Pakistan 26 23

Peru 1 1, 2 1

Philippines 1 24 1, 2, 9 3

Poland 1 5 1, 3, 13

Portugal 1 16 2-5, 25 1

Puerto Rico 1, 6, 14, 18 15 22 2, 21 24

Romania 1, 2, 6 5 1

Russia 1-7 22 8 1, 2, 9

Saudi Arabia

Singapore 1 14-16 2, 28 1

South Africa 1 21 2, 5, 27 1

Spain 1, 6 19 1, 2 1

Switzerland 1, 2 2, 5 13, 24

Taiwan 1-3 14-16, 28 5 1

Tanzania 1, 12 26 2, 5, 26 1

Thailand 1 6, 13-15, 28 1, 5

Tunisia 1 26 20, 21 9 1

Turkey 1 23 1, 19

Turks & Caicos 1 10 2, 5 25

Ukraine 1, 7 8 2-5 1, 2, 9, 24

UAE 1 26

UK 1 2, 5 3, 31

USA 1, 18 15 31

Uruguay 1, 6 15, 16 1, 2, 19 1, 17

Venezuela 1 13-16 1, 2, 19 1

Yemen 1 26 1, 22

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JUn JUL AUG SEP OCT nOV dEC

9 11 17 7

15 11 1, 17, 22 7, 25

23 15 1 1 25, 26

5 31 10 5, 16, 17 7, 25

7, 29 14 8, 21 8, 13, 25

11 1, 2, 5 25

16 12 2, 20 12, 25

30 14, 20, 21 10 6, 16, 18 7

25, 26

7 27 25, 26

12 30 27,28

25, 26

14 10, 11 9 16, 17, 25

29 28, 29 30 8 1 8, 24, 25

14 29 11 1, 30 25, 30, 31

3 15 1, 11 25, 26

3, 10 15 5 1 1, 8, 25

4, 19, 25, 27 6 11 11, 19, 25 25

1, 25, 26

12 4 12

11, 23 17

9 10 5, 16 25

16 9 24 16, 25, 26

15 12 1 6, 8, 25

1 25, 26

10

7 8, 11 14 16, 17 9, 25, 26

1 12 23 5, 10, 31

25 13 11 7, 16 7

30 9-12 28, 29 16-19

7 2 24 11, 24 25, 26

28 24

9 11 17 2, 7, 16

30 27, 28

4 6 11 11, 25 25

19 18 25 11 2 25

24 5, 24 12 25

11, 26 14 17, 30 7

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WORLD TIME

Afghanistan +4½Algeria +1

Andorra +1

Argentina -3

Australia +8 to +11

Austria +1

Azerbaijan +4

Belgium +1

Bermuda -4

Bolivia -4

Brazil -2 to -4

Canada -4 to -8

Cayman Islands -5

Chile -4

China +8

Colombia -5

Cyprus +2

Denmark +1

Dominican Republic -4

Ecuador -5

Egypt +2

El Salvador -6

Finland +2

France +1

Germany +1

Greece +2

Guatemala -6

Hong Kong +8

Hungary +1

India +5½Indonesia +7 to +9

Iran +3½Ireland GMT

Israel +2

Italy +1

Ivory Coast GMT

Japan +9

Jordan +2

Kenya +3

Korea +9

Kuwait +3

Lebanon +2

Luxembourg +1

Malaysia +8

Malta +1

Mauritius +4

Mexico -6 to -8

Morocco GMT

Netherlands +1

New Zealand +12

Northern Ireland GMT

Norway +1

Pakistan +5

Peru -5

Philippines +8

Portugal +1

Puerto Rico -4

Romania +2

Russia +3

Saudi Arabia +3

Singapore +8

South Africa +2

Spain +1

Sweden +1

Switzerland +1

Taiwan +8

Tanzania +3

Thailand +7

Tunisia +1

Turkey +2

Turks & Caicos Islands -5

Ukraine +2

United Arab Emirates +4

United Kingdom GMT

U.S.A. -5 to -8

Uruguay -3

Venezuela -4½Yemen +3

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DIRECTORY CHANGES

Changes to your directory listing should be notified to the RSM Executive Office:

RSM International 11 Old Jewry, 2nd Floor London EC2R 8DU U.K.

Tel: +44 (0)20 7601 1080 Fax: +44 (0)20 7601 1090 email: rsmcommunications@rsmi.com

RSM �nternational

Executive Office, 11 Old Jewry, London EC2R 8DU

United Kingdom

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