international directoryii pkf international directory foreword from international chairman with 7%...

InternationalDirectory

2012

Table of contents

PKF International Directory I

World Map with locations of member andcorrespondent firms

Foreword from International Chairman ....................................... ii

Introduction to PKF International ............................................... iii

PKF International Who’s Who ..................................................... v

PKF International Regional Structure ......................................... vi

International Committees ........................................................... ix

Section One – Member Firms .....................................................1

• IndexofPKFInternationalMemberFirmsbyLocation–alphabetical by country and city............................................1

• IndexofPKFInternationalMemberFirmsbyLocation–alphabetical by city and country............................................6

• IndexofPKFInternationalMemberFirms(Principaloffices)– alphabetical by firm name, city and country ....................13

• IndexofPKFInternationalMemberFirms’Partners–alphabetical by surname, location, email address ..............19

• DirectoryofPKFInternationalMemberFirms .....................91

Section Two – Exclusive and Non-ExclusiveCorrespondent Firms ...............................................................218

• IndexofPKFInternationalExclusiveand Non-Exclusive Correspondent Firms by Location–alphabeticalbycountryandcity .....................218

• IndexofPKFInternationalExclusiveand Non-Exclusive Correspondent Firms by Location–alphabeticalbycityandcountry .....................220

• DirectoryofPKFInternationalExclusive and Non-Exclusive Correspondent Firms .........................223

Section Three – International Information ...............................256

World Time Zones ....................................................................256

Guidance Notes for updating firm details forInternational Directory..............................................................258

THE PKF INTERNATIONAL NETWORK 2012

MEMBER FIRM OF PKF INTERNATIONAL NETWORK

NORTH AMERICAPKF International has more than 40 member firms in US and Canada.

AMERICASPKF is represented in Mexico, all the Latin American countries and throughout the Caribbean.

MIDDLE EAST& INDIAPKF has a comprehensive representation across the Middle East - from the Mediterranean states to the GCC states in the Gulf and the Indian sub-continent.

ASIA PACIFICThe PKF International network is represented from Fiji through South East Asia and north to mainland China, Korea and Japan.

EUROPEPKF International has member firms in nearly every EU country, the key emerging markets in Eastern and Central Europe, and in some of the Central Asian republics.

AFRICAOur members extend from North Africa down through East Africa, across English and French speaking West Africa and throughout Southern Africa.

PKF International DirectoryII

Foreword from International Chairman

With 7% growth in member firm income during 2011 to $2.6 billion, the PKF International network enjoyed a year of steady growth and maintained its position as the tenth largest global network. The Latin America region reported the highest percentage growth of 41%, followed by the Asia Pacific region (up 23%), Europe and Africa (both up 16%).

Given the backdrop of financial turmoil in the Eurozone and continuing low growth in the USA, it is very encouraging that there are such strong pockets of growth throughout the PKF International network. Not surprisingly, PKFI’s fastest growth regions of Latin America and Asia Pacific reflect the shift of economic power to the BRIC countries. As we have significantly increased PKFI’s representation in these regions over the last 12 months, as well as recruiting a number of strong new firms in Europe, we are confident of sustaining our growth over the next financial year and beyond.

In 2011, PKF International recruited new firms in Austria, Bangladesh, France, Germany, Israel, Japan, Mexico and Zimbabwe while exclusive correspondent firms in Spain and Serbia were promoted to full membership.

The information contained in this year’s International Directory is provided by the member firms themselves so PKF International cannot guarantee its accuracy. In addition to printed copies of the Directory, an online version is also available in an interactive PDF format from www.pkf.com and is regularly updated during the year as new information is received from member firms.

Wolfgang HofmannChairman of the International BoardPKF International Limited

January 2012

Introduction to PKF International

PKF International Directory III

PKF International Ltd (PKFI) is the 10th largest global accountancy network of legally independent member firms with $2.6 billion of aggregate fee income from its 245 member firms and correspondents in 440 locations in around 125 countries. PKFI member firms employ 2,200 partners and over 21,400 staff providing accounting and business advisory services.

The PKFI network is administered by PKF International Ltd (the Licensor). This directory lists the Member firms (the Licensees) that have concluded Operating Licence Agreements (OLAs) with PKF International Ltd and also Correspondent firms who provide representation in countries where the PKFI network does not have a Member firm. (See below for definitions.)

Under the OLAs, each Member firm is licensed by PKF International Ltd to carry on a separate, independent business under the PKF name. There is no contractual link between the individual Member firms and the PKFI network is regulated by adherence to the OLA between the Licensor and each individual Licensee.

Key PKF International Network facts and figures

• The10thlargestglobalaccountancynetworkin2011*

• Representationinaround125countries

• Over245MemberandCorrespondentfirmslocatedinover440offices

• $2.6billionaggregatefeeincomeofMemberfirms(yearendJune2011)*

• Over21,400staffincludingmorethan2,200partnersemployedbyPKFInternationalMemberfirms*

• Foundedin1969byfourfirmsintheUK,Australia,CanadaandUSA

• PKFInternationalLtdisamemberoftheForumofFirms,anassociationofinternational networks of accounting firms that perform audits of financial statements that are or may be used across national borders. The objective of the Forum of Firms is to promote consistent and high quality standards of financial reporting and auditing practices worldwide. Visit www.ifac.org/forum_of_firms/ for further information.

*InternationalAccountingBulletinJanuary2012

TheLicensor(PKFInternationalLtd)

PKF International Ltd is a company registered in England and limited by guarantee. The Company’s Articles of Association require a Board of Directors who conduct the business of the Company.

The Licensor does not provide client services.

The Licensor operates a globally directed quality assurance programme for Member firms that is based on globally generally accepted professional practice. Member firms have access to PKFI’s audit methodology, training and seminars and are permitted to use the PKF name.

For the purposes of the IFAC Code of Ethics, only Member firms are considered to fall within the PKFI Network.

TheLicensees(Memberfirms)

Each Licensee is a separate legal entity in its own right. Contractual relations are only formed between the client and the Member firm engaged by the client and no other PKFI Member firm may be held liable. Neither PKF International Ltd nor any of its directors has a financial or management interest in any Member firm other than his or her own.

Intr

oduc

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PKF International DirectoryIv

Member firms are locally owned, operated and managed and are responsible for their own liabilities. Member firms are not members of one international partnership or otherwise legal partners with each other. No single firm is responsible for the services or activities of any other. Member firms of the PKFI network may consist of more than one legal entity.

Member firms are responsible for any disciplinary measures taken against their individual partners and their personnel. In addition, each Member firm is responsible for its own partner nominations, admission, remuneration, advancement and monitoring.

Exclusive and Non-Exclusive Correspondent firms

In some countries, PKF International Ltd enters into exclusive or, very occasionally, non-exclusive relationships with firms referred to as ‘Correspondent firms’ to perform certain services on behalf of Member firms’ clients. Correspondents do not have a licence agreement with PKF International Ltd and have none of the rights, privileges or responsibilities of Member firms. They are not Member firms and are not part of the PKF International Network for IFAC Code of Ethics purposes.

Unlike Member firms, Correspondent firms are not permitted to use the PKF name or visual identity and are not covered by PKF International’s globally directed quality assurance programme.

Like Member firms, Correspondent firms are neither members of one international partnership nor legal partners with each other or with PKF International Ltd or any PKFI Member firm, nor is any one Correspondent firm responsible for the service or activities of any other Correspondent or Member firm. Each Correspondent firm governs itself and handles its administrative matters on a local basis, is locally owned, operated and managed, and is responsible for its own liabilities.

Using the International Directory

The International Directory is published annually to help Member firms to identify and make contact with other Member firms for the purposes of undertaking cross-border client work and working together collaboratively.

The information contained in the Directory has been entered into the Member Database on the PKF International website by the Member firms themselves and PKF International cannot take responsibility for any inaccurate information published in the Directory.

The most up-to-date information can always be found on the PKF International website at www.pkf.com

PKF International Limited administers a network of legally independent Member firms and does not accept any responsibility or liability for the actions or inactions on the part of any individual Member firm or firms.

Introduction to PKF InternationalIntroduction

PKF International Directory v

PKF International Who’s Who

PKF International Board of Directors

Wolfgang Hofmann ChairmanFrankfurt [email protected]

David J Ratcliffe Asia PacificSydney [email protected]

Charles Weinstein PKF North AmericaNew York [email protected]

Paul De Weerdt Europe, Middle East & IndiaAntwerp [email protected]

Martin Goodchild UKLondon [email protected]

Andrew Hannington AfricaJohannesburg [email protected]

Terry Snyder PKF North AmericaAtlanta [email protected]

Sergio Arturo Villagarcia Latin AmericaBuenos Aires [email protected]

PKF International Directorate

Alan Bezzant Executive [email protected]

Lianne Hill Events [email protected]

James Hamill E-marketing [email protected]

Gimla Dissanayake [email protected]

Christiane Morris Marketing [email protected]

Monica Sawh Marketing [email protected]

Angela Lynch Senior Manager, Audit and [email protected]

Abdul Islam Technical Senior Manager, [email protected]

Stephen Darley Asia Pacific Regional [email protected]

Oliver Grosse-Brauckmann Europe, Middle East & India [email protected] Regional Director

Sergio Arturo Villagarcia Latin America Regional [email protected]

International Office

PKF International LtdFarringdon Place20 Farringdon RoadLondon EC1M 3AP

T: (+44) 20 7065 0104F: (+44)2070650194W: pkf.com

Who

's W

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Structure

PKF International DirectoryvI

PKF International Regional Structure

Africa

ChairmanAndrew Hannington PKF (Jhb) IncJohannesburg, South Africa [email protected]

Oliver Grosse-Brauckmann EMEI Regional Director is responsible for liaison with member firms in West Africa.

PKF International has representation in the following countries in the Africa Region:

Angola Kenya Niger South AfricaCameroon Liberia Nigeria TanzaniaCote d’Ivoire Mauritius Rwanda TogoThe Gambia Mozambique Senegal UgandaGhana Namibia Sierra Leone Zimbabwe

Latin America

Chairman and Regional DirectorSergio Arturo Villagarcia PKF ArgentinaBuenos Aires, Argentina [email protected]

PKF International has representation in the following countries in Latin America:

Argentina Costa Rica Honduras PeruBolivia Dominican Republic Mexico UruguayBrazil Ecuador Nicaragua VenezuelaChile El Salvador PanamaColombia Guatemala Paraguay

Latin America Regional Board

Mario Camposllera PKF MexicoMexico [email protected]

Hector Guzman Desangles PKF Dominican RepublicDominican Republic [email protected]

Edgar Naranjo PKF EcuadorEcuador [email protected]

Beniamino Carpentieri PKF Cabrera ColmenaresVenezuela [email protected]

Horacio Castellanos PKF El SalvadorEl Salvador [email protected]

Walter E Hermosa PKF ControllerParaguay [email protected]

Juan Antonio Chiarino PKF UruguayUruguay [email protected]

Asia Pacific

ChairmanDavid J Ratcliffe PKF ECPSydney, Australia [email protected]

Regional DirectorStephen Darley PKF [email protected]

PKF International Directory vII


PKF International has representation in the following countries in the Asia Pacific Region:

Australia Indonesia New Zealand TaiwanChina (including Japan Papua New Guinea ThailandHong Kong SAR) Korea Philippines VietnamFiji Malaysia Singapore

Asia Pacific Regional Board

David J Ratcliffe PKF ECPAustralia [email protected]

Ada Chen PKF DaxinChina [email protected]

David T K Leong PKF Hong KongHong Kong [email protected]

Paul Hadiwinata PKF IndonesiaIndonesia [email protected]

Vincent C E Chew PKF MalaysiaMalaysia [email protected]

Gordon L Hansen PKF ChristchurchNew Zealand [email protected]

Sajjad Akhtar PKF SingaporeSingapore [email protected]

Ronnie Chang PKF TaiwanTaiwan [email protected]

Europe, Middle East and India (EMEI)

ChairmanPaul De Weerdt PKF bedrijfsrevisoren/PKF accountants

& belastingconsulentenAntwerp, Belgium [email protected]

EMEI Regional DirectorOliver Grosse-Brauckmann [email protected]

PKF International has representation in the following countries in the Europe, Middle East and India Region

Algeria France Luxembourg SpainAustria Georgia Malta SwedenBahrain Germany Morocco SwitzerlandBangladesh Greece Netherlands SyriaBelarus Hungary Oman TunisiaBelgium India Pakistan TurkeyBosnia & Herzegovina Ireland Poland UkraineChannel Islands Isle of Man Portugal United Arab Emirates(Guernsey) Israel Qatar United KingdomCroatia Italy Romania UzbekistanCyprus Jordan Russian Federation YemenCzech Republic Kazakhstan Saudi ArabiaDenmark Kuwait SerbiaEgypt Latvia Slovak RepublicEstonia Lebanon Slovenia

Stru

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PKF International DirectoryvIII


PKF International DirectoryvIII

Structure

European, Middle East and India Regional Board

ChairmanPaul De Weerdt PKF bedrijfsrevisorenAntwerp, Belgium [email protected]

Dr Andreas Staribacher PKF Österreicher-StaribacherVienna, Austria [email protected]

Christos Antoniou PKF Savvides & CoLimassol, Cyprus [email protected]

François Duhau PKF AmpersandParis, France [email protected]

Thomas Diederich PKF Fasselt SchlageHamburg, Germany [email protected]

S Santhanakrishnan PKF Sridhar & SanthanamChennai, India [email protected]

Umberto Giacometti PKF Italia SpAMilan, Italy [email protected]

Hans van Sonderen PKF WallastDelft, Netherlands [email protected]

Sergey Shapiguzov FBKMoscow, Russian Federation [email protected]

Martin Goodchild PKF (UK) LLPLondon, UK [email protected]

North America and the Caribbean

PresidentTerry Snyder PKF North AmericaAtlanta, USA [email protected]

Director of International BusinessJob Dieleman PKF North AmericaAtlanta, USA [email protected]

Antigua Canada Jamaica Trinidad & TobagoBahamas Grand Cayman Nevis Turks & Caicos IslandsBelize Grenada Puerto Rico United StatesBermuda Guatemala St KittsBritish Virgin Islands Guyana St Lucia

PKF International Directory Ix

International Committees

Com

mitt

ee

International Professional Standards Committee

Chairman

Theo Vermaak .................New York, USA [email protected]

Garron M Chaitowitz ........Johannesburg, South [email protected]

Ray Ellison ......................Salt Lake City, USA [email protected]

Nicole Kissun ..................London, UK [email protected]

Angela Lynch ..................Secretary PKF International [email protected]

Ron Pendergast ...............New York, USA ....................... [email protected]

Corinna Warlich ...............Hamburg, Germany ...... [email protected]

Tim Sydenham ................Sydney, Australia [email protected]

International Tax Committee

Chairman

Jon Hills ..........................London, UK [email protected]

Gustavo Director ..............Buenos Aires, Argentina ..... [email protected]

David Blake .....................Sydney, Australia [email protected]

Eugene du Plessis ...........Johannesburg, South Africa.... [email protected]

Jim Alajbegu ...................New York, USA [email protected]

Frenk van Vliet .................Woerden, Netherlands [email protected]

International Business Development Committee

Chairman

Stephen Darley ................Asia Pac Regional Director .... [email protected]

Butch Abbott ...................Johannesburg, South Africa ..... [email protected]

Chris Clay .......................London, UK [email protected]

Job Dieleman ..................Atlanta, USA ............................... [email protected]

Oliver Grosse-Brauckmann ...EMEI Regional Director [email protected]

Carolyn Morgan ...............Atlanta, USA ................................ [email protected]

Sergio Arturo Villagarcia ...... Buenos Aires, Argentina .. [email protected]

Sarah Waley ....................Sydney, Australia [email protected]

Sebastian Wohldorf ..........Munich, Germany ........... [email protected]

International Corporate Finance Committee

Chairman

Marcus Jüngling ..............Frankfurt, Germany ... [email protected]

Helmut Beck ...................Wuerzburg, Germany [email protected]

Guy Castinel ....................Marseille, [email protected]

Duncan Church .................Johannesburg, South Africa ... [email protected]

Cam Crawford .................Calgary, Canada ................. [email protected]

David Duke .....................Atlanta, USA [email protected]

Umberto Giacometti .........Milan, Italy [email protected]

Charlie Greer ...................Charlotte, USA [email protected]

PKF International Directoryx

International Committees

Comm

ittee

Marcelo H Katz ................Buenos Aires, Argentina ... [email protected]

Michela Landina ..............Verona, Italy [email protected]

Mark Lister ......................Leeds, UK [email protected]

Nicola Munerati ...............Verona, Italy .................................. [email protected]

Alexander Paul ................Munich, Germany [email protected]

Bruce R Gordon ...............Sydney, Australia [email protected]

James Turner ..................Leeds, UK ............................ [email protected]

International Hospitality Consulting Committee

Chairman

Michael Widmann ............Vienna, Austria [email protected]

John Alexander Dubai ......UAE ................................................jalex@pkf-tch.com

Wingsee Auyeung ............Shanghai, China [email protected]

John L Baldante ..............New York, USA [email protected]

Thomas E Callahan..........San Francisco, USA ........... [email protected]

Robert Barnard ................London, UK ....................... [email protected]

David F Larone ................Toronto, Canada ................ [email protected]

Ulf Templin ......................Munich, Germany [email protected]

International Corporate Recovery & Advisory Committee

Chairman

Ken Whittingham .............Sydney, Australia [email protected]

Trevor Birch .....................London, United Kingdom ........ [email protected]

Allen Wilen ......................New York, USA [email protected]

Meade Malone ................British Virgin Islands .................. [email protected]

Dawin Tang .....................Kuala Lumpur, Malaysia ........ [email protected]

Neil McHardy...................Durban, South Africa .............. [email protected]

or [email protected]

PKF International Directory 1

Locations - (Alphabetical by Country & City)

Coun

try

&Ci

ty

AAlgeria . . . . . . . . . . . . . . . . . . . . .91Alger . . . . . . . . . . . . . . . . . . . . . . .91

Angola . . . . . . . . . . . . . . . . . . . . .91Luanda . . . . . . . . . . . . . . . . . . . . .91

Antigua. . . . . . . . . . . . . . . . . . . . .91St John’s . . . . . . . . . . . . . . . . . . . .91

Argentina . . . . . . . . . . . . . . . . . . .92Buenos Aires . . . . . . . . . . . . . . . . .92

Australia . . . . . . . . . . . . . . . . . . .92Sydney. . . . . . . . . . . . . . . . . . . . . .92Adelaide. . . . . . . . . . . . . . . . . . . . .93Brisbane . . . . . . . . . . . . . . . . . . . .93Canberra . . . . . . . . . . . . . . . . . . . .94Central Coast . . . . . . . . . . . . . . . . .94Hobart . . . . . . . . . . . . . . . . . . . . . .94Melbourne . . . . . . . . . . . . . . . . . . .95Mount Barker . . . . . . . . . . . . . . . . .95Perth . . . . . . . . . . . . . . . . . . . . . . .95Surfers Paradise, Gold Coast. . . . . .96Sydney, City . . . . . . . . . . . . . . . . . .96Sydney, Southern Sydney . . . . . . . .97

Austria . . . . . . . . . . . . . . . . . . . . .97Graz. . . . . . . . . . . . . . . . . . . . . . . .97Salzburg. . . . . . . . . . . . . . . . . . . . .97Salzburg (Hotel Consulting) . . . . . . .98Vienna . . . . . . . . . . . . . . . . . . . . . .98Vienna (Hotel Consulting) . . . . . . . .98

BBahamas . . . . . . . . . . . . . . . . . . .98Nassau . . . . . . . . . . . . . . . . . . . . .98Freeport . . . . . . . . . . . . . . . . . . . . .99

Bahrain (Kingdom of) . . . . . . . . .99Bahrain . . . . . . . . . . . . . . . . . . . . .99

Belarus. . . . . . . . . . . . . . . . . . . . .99Minsk. . . . . . . . . . . . . . . . . . . . . . .99

Belgium . . . . . . . . . . . . . . . . . . . .99Antwerp . . . . . . . . . . . . . . . . . . . . .99Brussels. . . . . . . . . . . . . . . . . . . .100Hasselt. . . . . . . . . . . . . . . . . . . . .100Knokke. . . . . . . . . . . . . . . . . . . . .100

Belize . . . . . . . . . . . . . . . . . . . . .100Belize City . . . . . . . . . . . . . . . . . .100

Bolivia . . . . . . . . . . . . . . . . . . . .101Cochabamba . . . . . . . . . . . . . . . .101La Paz . . . . . . . . . . . . . . . . . . . . .101Santa Cruz . . . . . . . . . . . . . . . . . .101

Bosnia and Herzegovina. . . . . .101Sarajevo. . . . . . . . . . . . . . . . . . . .101

Brazil . . . . . . . . . . . . . . . . . . . . .102Sao Paulo . . . . . . . . . . . . . . . . . .102Curitiba . . . . . . . . . . . . . . . . . . . .102Porto Alegre . . . . . . . . . . . . . . . . .102Recife . . . . . . . . . . . . . . . . . . . . .103Rio de Janeiro . . . . . . . . . . . . . . .103

British Virgin Islands . . . . . . . .103Road Town, Tortola . . . . . . . . . . . .103

Bulgaria . . . . . . . . . . . . . . . . . . .104

CCambodia. . . . . . . . . . . . . . . . . .104

Cameroon . . . . . . . . . . . . . . . . .104Douala . . . . . . . . . . . . . . . . . . . . .104

Canada. . . . . . . . . . . . . . . . . . . .104Calgary . . . . . . . . . . . . . . . . . . . .104Markham . . . . . . . . . . . . . . . . . . .105Montreal . . . . . . . . . . . . . . . . . . .105Nanaimo . . . . . . . . . . . . . . . . . . .105North Vancouver. . . . . . . . . . . . . .105Red Deer . . . . . . . . . . . . . . . . . . .105Regina . . . . . . . . . . . . . . . . . . . . .106Saskatoon . . . . . . . . . . . . . . . . . .106Toronto. . . . . . . . . . . . . . . . . . . . .106Toronto PKF Consulting Inc . . . . . .106Vancouver . . . . . . . . . . . . . . . . . .107Victoria Vancouver - PKF Consulting Inc. . . . .107Winnipeg . . . . . . . . . . . . . . . . . . .107

Cayman Islands. . . . . . . . . . . . .108George Town . . . . . . . . . . . . . . . .108Grand Cayman . . . . . . . . . . . . . . .108

Channel Islands. . . . . . . . . . . . .109Guernsey . . . . . . . . . . . . . . . . . . .109

Chile . . . . . . . . . . . . . . . . . . . . . .109Santiago. . . . . . . . . . . . . . . . . . . .109

China . . . . . . . . . . . . . . . . . . . . .109Beijing . . . . . . . . . . . . . . . . . . . . .109Shanghai . . . . . . . . . . . . . . . . . . .110

Colombia . . . . . . . . . . . . . . . . . .110Bogotá . . . . . . . . . . . . . . . . . . . . .110Medellin. . . . . . . . . . . . . . . . . . . .111

Costa Rica . . . . . . . . . . . . . . . . .111San Jose . . . . . . . . . . . . . . . . . . .111

Côte d’Ivoire . . . . . . . . . . . . . . .111Abidjan . . . . . . . . . . . . . . . . . . . .111

Cyprus . . . . . . . . . . . . . . . . . . . .112Limassol . . . . . . . . . . . . . . . . . . .112Nicosia. . . . . . . . . . . . . . . . . . . . .112

Czech Republic . . . . . . . . . . . . .112Prague. . . . . . . . . . . . . . . . . . . . .112

DDenmark . . . . . . . . . . . . . . . . . .113Copenhagen Glostrup . . . . . . . . . .113

Dominican Republic . . . . . . . . .113Santo Domingo. . . . . . . . . . . . . . .113

Country &City

PKF International Directory2


EEcuador . . . . . . . . . . . . . . . . . . .113Guayaquil. . . . . . . . . . . . . . . . . . .113Quito . . . . . . . . . . . . . . . . . . . . . .114

Egypt . . . . . . . . . . . . . . . . . . . . .114Cairo . . . . . . . . . . . . . . . . . . . . . .114

El Salvador. . . . . . . . . . . . . . . . .114San Salvador . . . . . . . . . . . . . . . .114

Estonia . . . . . . . . . . . . . . . . . . . .115Tallinn . . . . . . . . . . . . . . . . . . . . .115

FFiji. . . . . . . . . . . . . . . . . . . . . . . .115Lautoka . . . . . . . . . . . . . . . . . . . .115Suva . . . . . . . . . . . . . . . . . . . . . .115

Finland . . . . . . . . . . . . . . . . . . . .116

France . . . . . . . . . . . . . . . . . . . .116Lyon. . . . . . . . . . . . . . . . . . . . . . .116Marseille . . . . . . . . . . . . . . . . . . .116Nantes . . . . . . . . . . . . . . . . . . . . .117Paris . . . . . . . . . . . . . . . . . . . . . .117St Nazaire . . . . . . . . . . . . . . . . . .117Strasbourg . . . . . . . . . . . . . . . . . .118

GGambia (The) . . . . . . . . . . . . . . .118Banjul . . . . . . . . . . . . . . . . . . . . .118

Georgia. . . . . . . . . . . . . . . . . . . .118Tbilisi . . . . . . . . . . . . . . . . . . . . . .118

Germany . . . . . . . . . . . . . . . . . .119Balingen. . . . . . . . . . . . . . . . . . . .119Berlin . . . . . . . . . . . . . . . . . . . . . .119Braunschweig . . . . . . . . . . . . . . .119Cologne . . . . . . . . . . . . . . . . . . . .120Dresden . . . . . . . . . . . . . . . . . . . .120Duisburg . . . . . . . . . . . . . . . . . . .120Frankfurt . . . . . . . . . . . . . . .121, 126Haldensleben . . . . . . . . . . . . . . . .121Halle . . . . . . . . . . . . . . . . . . . . . .121Hamburg . . . . . . . . . . . . . . .119,121Haren (Ems) . . . . . . . . . . . . . . . . .122Heidelberg . . . . . . . . . . . . . . . . . .122Helmstedt . . . . . . . . . . . . . . . . . .122Herford . . . . . . . . . . . . . . . . . . . .122Leipzig . . . . . . . . . . . . . . . . . . . . .122Magdeburg . . . . . . . . . . . . . . . . .123Munich . . . . . . . . . . . . . . . .123, 126Nuremberg. . . . . . . . . . . . . . . . . .123Oldenburg . . . . . . . . . . . . . . . . . .123Osnabrück . . . . . . . . . . . . . . . . . .124Potsdam . . . . . . . . . . . . . . . . . . .124Rostock . . . . . . . . . . . . . . . . . . . .124Rottweil . . . . . . . . . . . . . . . . . . . .125Saarbruecken. . . . . . . . . . . . . . . .125Stuttgart. . . . . . . . . . . . . . . . . . . .125Tauberbischofsheim . . . . . . . . . . .125Wuerzburg . . . . . . . . . . . . . . . . . .126

Ghana. . . . . . . . . . . . . . . . . . . . .126Accra. . . . . . . . . . . . . . . . . . . . . .126Kumasi . . . . . . . . . . . . . . . . . . . .127Tema . . . . . . . . . . . . . . . . . . . . . .127

Greece . . . . . . . . . . . . . . . . . . . .127Athens . . . . . . . . . . . . . . . . . . . . .127Thessaloniki . . . . . . . . . . . . . . . . .128

Grenada . . . . . . . . . . . . . . . . . . .128St George’s . . . . . . . . . . . . . . . . .128

Guatemala . . . . . . . . . . . . . . . . .128Guatemala City. . . . . . . . . . . . . . .128

Guyana . . . . . . . . . . . . . . . . . . . .128Georgetown . . . . . . . . . . . . . . . . .128

HHonduras . . . . . . . . . . . . . . . . . .129Tegucigalpa . . . . . . . . . . . . . . . . .129

Hong Kong . . . . . . . . . . . . . . . . .129

Hungary . . . . . . . . . . . . . . . . . . .129Budapest . . . . . . . . . . . . . . . . . . .129

IIndia . . . . . . . . . . . . . . . . . . . . . .130Bangalore . . . . . . . . . . . . . . . . . .130Chennai . . . . . . . . . . . . . . . . . . . .130Coimbatore . . . . . . . . . . . . . . . . .130Hyderabad . . . . . . . . . . . . . . . . . .130Mumbai . . . . . . . . . . . . . . . . . . . .131New Delhi . . . . . . . . . . . . . . . . . .131

Indonesia . . . . . . . . . . . . . . . . . .131Jakarta. . . . . . . . . . . . . . . . . . . . .131Surabaya . . . . . . . . . . . . . . . . . . .131Medan . . . . . . . . . . . . . . . . . . . . .132

Ireland . . . . . . . . . . . . . . . . . . . .132Dublin . . . . . . . . . . . . . . . . . . . . .132

Isle of Man. . . . . . . . . . . . . . . . .133Douglas . . . . . . . . . . . . . . . . . . . .133

Israel . . . . . . . . . . . . . . . . . . . . .133Tel Aviv. . . . . . . . . . . . . . . . . . . . .133

Italy . . . . . . . . . . . . . . . . . . . . . .133Bari . . . . . . . . . . . . . . . . . . . . . . .133Bologna . . . . . . . . . . . . . . . . . . . .134Brescia. . . . . . . . . . . . . . . . . . . . .134Florence. . . . . . . . . . . . . . . . . . . .134Milan . . . . . . . . . . . . . . . . . . . . . .134Naples . . . . . . . . . . . . . . . . . . . . .134Padova. . . . . . . . . . . . . . . . . . . . .135Rome. . . . . . . . . . . . . . . . . . . . . .135Verona . . . . . . . . . . . . . . . . . . . . .135

JJamaica . . . . . . . . . . . . . . . . . . .136Kingston. . . . . . . . . . . . . . . . . . . .136St Ann . . . . . . . . . . . . . . . . . . . . .136

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Japan . . . . . . . . . . . . . . . . . . . . .137Tokyo . . . . . . . . . . . . . . . . . . . . . .137Osaka . . . . . . . . . . . . . . . . . . . . .137

Jordan . . . . . . . . . . . . . . . . . . . .137Amman . . . . . . . . . . . . . . . . . . . .137

KKazakhstan . . . . . . . . . . . . . . . .138Almaty . . . . . . . . . . . . . . . . . . . . .138

Kenya . . . . . . . . . . . . . . . . . . . . .138Kisumu . . . . . . . . . . . . . . . . . . . .138Mombasa. . . . . . . . . . . . . . . . . . .138Nairobi . . . . . . . . . . . . . . . . . . . . .138Nakuru. . . . . . . . . . . . . . . . . . . . .139

Kuwait . . . . . . . . . . . . . . . . . . . .139Kuwait . . . . . . . . . . . . . . . . . . . . .139

LLatvia . . . . . . . . . . . . . . . . . . . . .139Riga. . . . . . . . . . . . . . . . . . . . . . .139

Lebanon . . . . . . . . . . . . . . . . . . .140Beirut. . . . . . . . . . . . . . . . . . . . . .140

Liberia . . . . . . . . . . . . . . . . . . . .140Monrovia . . . . . . . . . . . . . . . . . . .140

Lithuania . . . . . . . . . . . . . . . . . .140

Luxembourg . . . . . . . . . . . . . . .141Luxembourg. . . . . . . . . . . . . . . . .141Luxembourg-Strassen . . . . . . . . .141

MMalaysia . . . . . . . . . . . . . . . . . .141Kuala Lumpur. . . . . . . . . . . . . . . .141Penang . . . . . . . . . . . . . . . . . . . .141Kelantan. . . . . . . . . . . . . . . . . . . .141Sabah . . . . . . . . . . . . . . . . . . . . .142

Malta . . . . . . . . . . . . . . . . . . . . .142Birkirkara . . . . . . . . . . . . . . . . . . .142Sliema . . . . . . . . . . . . . . . . . . . . .142

Mauritius . . . . . . . . . . . . . . . . . .143Port Louis. . . . . . . . . . . . . . . . . . .143

Mexico . . . . . . . . . . . . . . . . . . . .143Mexico City Polanco . . . . . . . . . . .143Mexico City Downtown . . . . . . . . .144Mexico City Del Valle . . . . . . . . . .144Cancún . . . . . . . . . . . . . . . . . . . .144Celaya . . . . . . . . . . . . . . . . . . . . .144Guadalajara . . . . . . . . . . . . . . . . .145Mérida . . . . . . . . . . . . . . . . . . . . .145Puebla . . . . . . . . . . . . . . . . . . . . .145Querétaro. . . . . . . . . . . . . . . . . . .145Toluca . . . . . . . . . . . . . . . . . . . . .145Veracruz. . . . . . . . . . . . . . . . . . . .146

Morocco. . . . . . . . . . . . . . . . . . .146Casablanca . . . . . . . . . . . . . . . . .146

Mozambique . . . . . . . . . . . . . . .146Maputo . . . . . . . . . . . . . . . . . . . .146

Myanmar . . . . . . . . . . . . . . . . . .147

NNamibia . . . . . . . . . . . . . . . . . . .147Windhoek. . . . . . . . . . . . . . . . . . .147

Netherlands . . . . . . . . . . . . . . . .147Amsterdam . . . . . . . . . . . . . . . . .147Delft. . . . . . . . . . . . . . . . . . . . . . .148Rotterdam . . . . . . . . . . . . . . . . . .148Woerden . . . . . . . . . . . . . . . . . . .148

Nevis . . . . . . . . . . . . . . . . . . . . .149Charlestown. . . . . . . . . . . . . . . . .149

New Zealand . . . . . . . . . . . . . . .149Auckland . . . . . . . . . . . . . . . . . . .149Auckland - Takapuna . . . . . . . . . .149Christchurch. . . . . . . . . . . . . . . . .150Hastings. . . . . . . . . . . . . . . . . . . .150Kaitaia . . . . . . . . . . . . . . . . . . . . .150Kerikeri . . . . . . . . . . . . . . . . . . . .150Paihia . . . . . . . . . . . . . . . . . . . . .151Palmerston North . . . . . . . . . . . . .151Wellington . . . . . . . . . . . . . . . . . .151

Nicaragua . . . . . . . . . . . . . . . . .151Managua . . . . . . . . . . . . . . . . . . .151

Niger. . . . . . . . . . . . . . . . . . . . . .152Niamey . . . . . . . . . . . . . . . . . . . .152

Nigeria . . . . . . . . . . . . . . . . . . . .152Lagos. . . . . . . . . . . . . . . . . . . . . .152Abuja . . . . . . . . . . . . . . . . . . . . . .152Bauchi . . . . . . . . . . . . . . . . . . . . .153Jos . . . . . . . . . . . . . . . . . . . . . . .153Kaduna . . . . . . . . . . . . . . . . . . . .153Kano . . . . . . . . . . . . . . . . . . . . . .153

Norway. . . . . . . . . . . . . . . . . . . .153

OOman (Sultanate of) . . . . . . . . .154Muscat. . . . . . . . . . . . . . . . . . . . .154

PPanama . . . . . . . . . . . . . . . . . . .154Panama . . . . . . . . . . . . . . . . . . . .154

Papua New Guinea . . . . . . . . . .155Mount Hagen . . . . . . . . . . . . . . . .155Port Moresby . . . . . . . . . . . . . . . .155

Paraguay . . . . . . . . . . . . . . . . . .155Asuncion . . . . . . . . . . . . . . . . . . .155

Peru . . . . . . . . . . . . . . . . . . . . . .156Lima . . . . . . . . . . . . . . . . . . . . . .156

Poland . . . . . . . . . . . . . . . . . . . .156Warsaw . . . . . . . . . . . . . . . . . . . .156

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Portugal . . . . . . . . . . . . . . . . . . .157Lisbon . . . . . . . . . . . . . . . . . . . . .157Oporto . . . . . . . . . . . . . . . . . . . . .158

Puerto Rico . . . . . . . . . . . . . . . .159San Juan . . . . . . . . . . . . . . . . . . .159

QQatar . . . . . . . . . . . . . . . . . . . . .159Doha . . . . . . . . . . . . . . . . . . . . . .159

RRomania. . . . . . . . . . . . . . . . . . .159Bucharest . . . . . . . . . . . . . . . . . .159Timisoara . . . . . . . . . . . . . . . . . . .160

Russia (The Russian Federation) 160Kazan. . . . . . . . . . . . . . . . . . . . . .160Moscow . . . . . . . . . . . . . . . . . . . .161St Petersburg . . . . . . . . . . . . . . . .161

Rwanda . . . . . . . . . . . . . . . . . . .161Kigali . . . . . . . . . . . . . . . . . . . . . .161

SSaudi Arabia . . . . . . . . . . . . . . .162Dammam. . . . . . . . . . . . . . . . . . .162Jeddah. . . . . . . . . . . . . . . . . . . . .162Riyadh . . . . . . . . . . . . . . . . . . . . .162

Senegal . . . . . . . . . . . . . . . . . . .162Dakar. . . . . . . . . . . . . . . . . . . . . .162

Serbia. . . . . . . . . . . . . . . . . . . . .163Belgrade . . . . . . . . . . . . . . . . . . .163

Sierra Leone . . . . . . . . . . . . . . .163Freetown . . . . . . . . . . . . . . . . . . .163

Singapore . . . . . . . . . . . . . . . . .163Singapore . . . . . . . . . . . . . . . . . .163

Slovak Republic . . . . . . . . . . . .164Bratislava . . . . . . . . . . . . . . . . . . .164Kosice . . . . . . . . . . . . . . . . . . . . .164Prievidza . . . . . . . . . . . . . . . . . . .164

Slovenia . . . . . . . . . . . . . . . . . . .164Ljubljana . . . . . . . . . . . . . . . . . . .164

South Africa. . . . . . . . . . . . . . . .165Bloemfontein . . . . . . . . . . . . . . . .165Cape Town . . . . . . . . . . . . . . . . . .165Durban. . . . . . . . . . . . . . . . . . . . .166George. . . . . . . . . . . . . . . . . . . . .166Johannesburg . . . . . . . . . . . . . . .167Port Elizabeth . . . . . . . . . . . . . . . .167Pretoria . . . . . . . . . . . . . . . . . . . .168Welkom . . . . . . . . . . . . . . . . . . . .168

Spain . . . . . . . . . . . . . . . . . . . . .168Barcelona. . . . . . . . . . . . . . . . . . .168Bilbao . . . . . . . . . . . . . . . . . . . . .169Madrid . . . . . . . . . . . . . . . . . . . . .169Seville . . . . . . . . . . . . . . . . . . . . .169Soria . . . . . . . . . . . . . . . . . . . . . .170Donostia-San Sebastian . . . . . . . .170Vitoria . . . . . . . . . . . . . . . . . . . . .170

St Kitts . . . . . . . . . . . . . . . . . . . .170Basseterre . . . . . . . . . . . . . . . . . .170

St Lucia . . . . . . . . . . . . . . . . . . .171Castries . . . . . . . . . . . . . . . . . . . .171

Sweden . . . . . . . . . . . . . . . . . . .171

Switzerland . . . . . . . . . . . . . . . .171Geneva . . . . . . . . . . . . . . . . . . . .171Lugano . . . . . . . . . . . . . . . . . . . .172Zurich . . . . . . . . . . . . . . . . . . . . .172Zug . . . . . . . . . . . . . . . . . . . . . . .172

TTaiwan . . . . . . . . . . . . . . . . . . . .173Taipei . . . . . . . . . . . . . . . . . . . . . .173Kaohsiung . . . . . . . . . . . . . . . . . .173Taichung . . . . . . . . . . . . . . . . . . .173

Tanzania. . . . . . . . . . . . . . . . . . .174Dar-es-Salaam. . . . . . . . . . . . . . .174

Togo . . . . . . . . . . . . . . . . . . . . . .174Lomé . . . . . . . . . . . . . . . . . . . . . .174

Trinidad & Tobago . . . . . . . . . . .175Port of Spain . . . . . . . . . . . . . . . .175

Tunisia . . . . . . . . . . . . . . . . . . . .175Tunis . . . . . . . . . . . . . . . . . . . . . .175

UUganda. . . . . . . . . . . . . . . . . . . .175Kampala. . . . . . . . . . . . . . . . . . . .175

Ukraine. . . . . . . . . . . . . . . . . . . .176Kiev . . . . . . . . . . . . . . . . . . . . . . .176

United Arab Emirates . . . . . . . .176Abu Dhabi . . . . . . . . . . . . . . . . . .176Dubai. . . . . . . . . . . . . . . . . . . . . .176Dubai Internet City Office . . . . . . .177Jebel Ali . . . . . . . . . . . . . . . . . . . .177Sharjah . . . . . . . . . . . . . . . . . . . .177

United Kingdom. . . . . . . . . . . . .178Alton . . . . . . . . . . . . . . . . . . . . . .183Birmingham . . . . . . . . . . . . . . . . .179Birmingham - PKF Financial Planning Ltd . . . . . . . . .179Bristol . . . . . . . . . . . . . . . . . . . . .183Cardiff . . . . . . . . . . . . . . . . . . . . .183Derby. . . . . . . . . . . . . . . . . . . . . .180Edinburgh . . . . . . . . . . . . . . . . . .182Glasgow. . . . . . . . . . . . . . . . . . . .182Great Yarmouth . . . . . . . . . . . . . .178Guildford . . . . . . . . . . . . . . . . . . .183Ipswich . . . . . . . . . . . . . . . . . . . .178Leeds. . . . . . . . . . . . . . . . . . . . . .181Leicester . . . . . . . . . . . . . . . . . . .180Lincoln. . . . . . . . . . . . . . . . . . . . .180Liverpool . . . . . . . . . . . . . . . . . . .181London . . . . . . . . . . . . . . . . . . . .184London - PKF International . . . . . .184Manchester . . . . . . . . . . . . . . . . .181Norwich . . . . . . . . . . . . . . . . . . . .179Nottingham . . . . . . . . . . . . . . . . .180Scotland. . . . . . . . . . . . . . . . . . . .182Sheffield. . . . . . . . . . . . . . . . . . . .182



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ty

United States of America . . . . .185Akron. . . . . . . . . . . . . . . . . . . . . .205Alabama . . . . . . . . . . . . . . . . . . .185Alpharetta . . . . . . . . . . . . . . . . . .191Appleton . . . . . . . . . . . . . . . . . . .211Arizona. . . . . . . . . . . . . . . . . . . . .185Atlanta . . . . . . . . . . . . . . . . .191,213Birmingham . . . . . . . . . . . . . . . . .185Boston . . . . . . . . . . . . . . . . .195,213Bozeman . . . . . . . . . . . . . . . . . . .214Bridgewater . . . . . . . . . . . . . . . . .198California . . . . . . . . . . . . . . .186,214Charlotte . . . . . . . . . . . . . . . . . . .205Chicago . . . . . . . . . . . . . . . . . . . .192Cincinnati. . . . . . . . . . . . . . . . . . .206Clinton . . . . . . . . . . . . . . . . . . . . .208Colorado . . . . . . . . . . . . . . . . . . .190Connecticut . . . . . . . . . . . . . . . . .190Dallas . . . . . . . . . . . . . . . . . . . . .214Detroit . . . . . . . . . . . . . . . . . . . . .196Dixon . . . . . . . . . . . . . . . . . . . . . .193Eau Claire . . . . . . . . . . . . . . . . . .211Edison . . . . . . . . . . . . . . . . . . . . .198El Centro . . . . . . . . . . . . . . . . . . .186Encino . . . . . . . . . . . . . . . . . . . . .186Fairfax . . . . . . . . . . . . . . . . . . . . .210Florida . . . . . . . . . . . . . . . . . . . . .215Fort Collins. . . . . . . . . . . . . . . . . .190Freeport . . . . . . . . . . . . . . . . . . . .193Georgia . . . . . . . . . . . . . . . .191,213Green Bay . . . . . . . . . . . . . . . . . .212Hackensack . . . . . . . . . . . . . . . . .199Harrison . . . . . . . . . . . . . . . . . . . .201Hawaii . . . . . . . . . . . . . . . . . . . . .192Honolulu. . . . . . . . . . . . . . . . . . . .192Houston . . . . . . . . . . . . . . . .209,214Illinois . . . . . . . . . . . . . . . . . . . . .192Indiana. . . . . . . . . . . . . . . . .194,214Indianapolis . . . . . . . . . . . . . . . . .214Jacksonville . . . . . . . . . . . . . . . . .215Jefferson . . . . . . . . . . . . . . . . . . .194Kansas. . . . . . . . . . . . . . . . . . . . .195La Crosse. . . . . . . . . . . . . . . . . . .212Las Vegas . . . . . . . . . . . . . . . . . .197Livingston. . . . . . . . . . . . . . . . . . .199Los Angeles . . . . . . . . . . . . .186,214Madison. . . . . . . . . . . . . . . . . . . .212Maine . . . . . . . . . . . . . . . . . . . . .215Marshfield . . . . . . . . . . . . . . . . . .212Maryland . . . . . . . . . . . . . . . . . . .195Massachusetts . . . . . . . . . . .195,213Melville . . . . . . . . . . . . . . . . . . . .201Mendota . . . . . . . . . . . . . . . . . . .194Menomonie . . . . . . . . . . . . . . . . .212Michigan . . . . . . . . . . . . . . . . . . .196Milwaukee . . . . . . . . . . . . . . . . . .212Minneapolis . . . . . . . . . . . . . . . . .196Minnesota . . . . . . . . . . . . . . . . . .196Missouri . . . . . . . . . . . . . . . . . . . .197Mobile . . . . . . . . . . . . . . . . . . . . .185Montana . . . . . . . . . . . . . . . . . . .214Nevada . . . . . . . . . . . . . . . . . . . .197New Jersey . . . . . . . . . . . . . . . . .198New Windsor . . . . . . . . . . . . . . . .202New York . . . . . . . . . . . . . . .201, 215New York City . . . . . . . . . . . . . . . .203

New York Westchester . . . . . . . . .204Newport . . . . . . . . . . . . . . . . . . . .208Newport Beach. . . . . . . . . . . . . . .187Newport News . . . . . . . . . . . . . . .209Norfolk. . . . . . . . . . . . . . . . . . . . .210North Carolina . . . . . . . . . . . . . . .205Norwell . . . . . . . . . . . . . . . . . . . .196Ohio. . . . . . . . . . . . . . . . . . . . . . .205Olkahoma . . . . . . . . . . . . . . . . . .206Paramus . . . . . . . . . . . . . . . . . . .200Pennsylvania . . . . . . . . . . . .206, 215Philadelphia . . . . . . . . . . . . .206, 215Portland . . . . . . . . . . . . . . . . . . . .215Princeton . . . . . . . . . . . . . . . . . . .200Providence . . . . . . . . . . . . . . . . . .208Redlands . . . . . . . . . . . . . . . . . . .189Rhinelander . . . . . . . . . . . . . . . . .213Rhode Island . . . . . . . . . . . . . . . .208Rice Lake. . . . . . . . . . . . . . . . . . .213Richmond. . . . . . . . . . . . . . . . . . .210Rockford . . . . . . . . . . . . . . . . . . .194Rockville. . . . . . . . . . . . . . . . . . . .195San Diego . . . . . . . . . . . . . . . . . .188San Francisco . . . . . . . . . . .189,215San Jose . . . . . . . . . . . . . . . . . . .189Seattle-Tacoma-Bellevue . . . . . . .211South Carolina . . . . . . . . . . . . . . .208Spartanburg . . . . . . . . . . . . . . . . .209Spokane. . . . . . . . . . . . . . . . . . . .211St Charles . . . . . . . . . . . . . . . . . .197St Louis . . . . . . . . . . . . . . . . . . . .197St Paul. . . . . . . . . . . . . . . . . . . . .197Stamford . . . . . . . . . . . . . . . . . . .190Sterling . . . . . . . . . . . . . . . . . . . .194Texas . . . . . . . . . . . . . . . . . .209,214Tucson. . . . . . . . . . . . . . . . . . . . .185Tulsa . . . . . . . . . . . . . . . . . . . . . .206Virginia. . . . . . . . . . . . . . . . . . . . .209Wall . . . . . . . . . . . . . . . . . . . . . . .200Washington . . . . . . . . . . . . . . . . .211Washington D C . . . . . . . . . . . . . .215Watsonville. . . . . . . . . . . . . . . . . .190Wausau . . . . . . . . . . . . . . . . . . . .213Westerly. . . . . . . . . . . . . . . . . . . .208Wichita. . . . . . . . . . . . . . . . . . . . .195Williamsburg . . . . . . . . . . . . . . . .210Wisconsin . . . . . . . . . . . . . . . . . .211

Uruguay . . . . . . . . . . . . . . . . . . .216Montevideo . . . . . . . . . . . . . . . . .216

Uzbekistan. . . . . . . . . . . . . . . . .216Tashkent . . . . . . . . . . . . . . . . . . .216

VVenezuela . . . . . . . . . . . . . . . . .216Caracas . . . . . . . . . . . . . . . . . . . .216

Vietnam . . . . . . . . . . . . . . . . . . .217Hanoi . . . . . . . . . . . . . . . . . . . . . .217Ho Chi Minh. . . . . . . . . . . . . . . . .217Danang City . . . . . . . . . . . . . . . . .217

ZZimbabwe . . . . . . . . . . . . . . . . .217Harare . . . . . . . . . . . . . . . . . . . . .217


Locations (Alphabetical by City & Country)

City &Country

AAbidjan . . . . . . . . . . . . . . . . . . . . . . . Côte d’Ivoire . . . . . . . . . . . . . . . . . . .111Abu Dhabi . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .176Abuja . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .152Accra. . . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .126Adelaide. . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .93Akron. . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .205Alabama . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Alger . . . . . . . . . . . . . . . . . . . . . . . . . Algeria . . . . . . . . . . . . . . . . . . . . . . . .91Almaty . . . . . . . . . . . . . . . . . . . . . . . . Kazakhstan . . . . . . . . . . . . . . . . . . . .138Alpharetta . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .191Alton . . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .183Amman . . . . . . . . . . . . . . . . . . . . . . . Jordan . . . . . . . . . . . . . . . . . . . . . . .137Amsterdam . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .147Antwerp . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . . .99Appleton . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .211Arizona. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Asuncion . . . . . . . . . . . . . . . . . . . . . . Paraguay . . . . . . . . . . . . . . . . . . . . .155Athens . . . . . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . .127Atlanta . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .191,213Auckland . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .149Auckland - Takapuna . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .149

BBahrain . . . . . . . . . . . . . . . . . . . . . . . Bahrain (Kingdom of). . . . . . . . . . . . . .99Balingen. . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .119Bangalore . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .130Banjul . . . . . . . . . . . . . . . . . . . . . . . . Gambia (The) . . . . . . . . . . . . . . . . . .118Barcelona. . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .168Bari . . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .133Basseterre . . . . . . . . . . . . . . . . . . . . . St Kitts . . . . . . . . . . . . . . . . . . . . . . .170Bauchi . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .153Beijing . . . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . .109Beirut. . . . . . . . . . . . . . . . . . . . . . . . . Lebanon . . . . . . . . . . . . . . . . . . . . . .140Belgrade . . . . . . . . . . . . . . . . . . . . . . Serbia. . . . . . . . . . . . . . . . . . . . . . . .163Belize City . . . . . . . . . . . . . . . . . . . . . Belize . . . . . . . . . . . . . . . . . . . . . . . .100Berlin . . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .119Bilbao . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .169Birkirkara . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . .142Birmingham . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .179Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Bloemfontein . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .165Bogotá . . . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . .110Bologna . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .134Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .195,213Bozeman . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .214Bratislava . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .164Braunschweig . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .119Brescia. . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .134Bridgewater . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .198Brisbane . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .93Bristol . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .183Brussels. . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . .100Bucharest . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . .159Budapest . . . . . . . . . . . . . . . . . . . . . . Hungary . . . . . . . . . . . . . . . . . . . . . .129Buenos Aires . . . . . . . . . . . . . . . . . . . Argentina . . . . . . . . . . . . . . . . . . . . . .92

CCairo . . . . . . . . . . . . . . . . . . . . . . . . . Egypt . . . . . . . . . . . . . . . . . . . . . . . .114Calgary . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .104California . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .186Canberra . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .94Cancún . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .144Cape Town . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .165Caracas . . . . . . . . . . . . . . . . . . . . . . . Venezuela . . . . . . . . . . . . . . . . . . . . .216Cardiff . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .183Casablanca . . . . . . . . . . . . . . . . . . . . Morocco . . . . . . . . . . . . . . . . . . . . . .146

City

&Co

untr

y



Castries . . . . . . . . . . . . . . . . . . . . . . . St Lucia . . . . . . . . . . . . . . . . . . . . . .171Celaya . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .144Central Coast . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .94Charlestown. . . . . . . . . . . . . . . . . . . . Nevis . . . . . . . . . . . . . . . . . . . . . . . .149Charlotte . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .205Chennai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .130Chicago . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Christchurch. . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .150Cincinnati. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .206Clinton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Cochabamba . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . .101Coimbatore . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .130Cologne . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .120Colorado . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190Connecticut . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190Copenhagen Glostrup . . . . . . . . . . . . . Denmark. . . . . . . . . . . . . . . . . . . . . .113Curitiba . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . .102

DDakar. . . . . . . . . . . . . . . . . . . . . . . . . Senegal . . . . . . . . . . . . . . . . . . . . . .162Dallas . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .214Dammam. . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .162Danang City . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .217Dar-es-Salaam. . . . . . . . . . . . . . . . . . Tanzania . . . . . . . . . . . . . . . . . . . . . .174Delft. . . . . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .148Derby. . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .180Detroit . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Dixon . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193Doha . . . . . . . . . . . . . . . . . . . . . . . . . Qatar . . . . . . . . . . . . . . . . . . . . . . . .159Donostia-San Sebastian . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .170Douala . . . . . . . . . . . . . . . . . . . . . . . . Cameroon. . . . . . . . . . . . . . . . . . . . .104Douglas . . . . . . . . . . . . . . . . . . . . . . . Isle of Man . . . . . . . . . . . . . . . . . . . .133Dresden . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .120Dubai. . . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .176Dublin . . . . . . . . . . . . . . . . . . . . . . . . Ireland . . . . . . . . . . . . . . . . . . . . . . .132Duisburg . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .120Durban. . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .166

EEau Claire . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .211Edinburgh . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .182Edison . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .198El Centro . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .186Encino . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .186

FFairfax . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .210Florence. . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .134Florida . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .215Fort Collins. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190Frankfurt . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . .121, 126Freeport . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . .99Freeport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .193Freetown . . . . . . . . . . . . . . . . . . . . . . Sierra Leone . . . . . . . . . . . . . . . . . . .163

GGeneva . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .171George. . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .166Georgetown . . . . . . . . . . . . . . . . . . . . Guyana . . . . . . . . . . . . . . . . . . . . . . .128George Town . . . . . . . . . . . . . . . . . . . Cayman Islands. . . . . . . . . . . . . . . . .108Georgia . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .191,213Glasgow. . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .182Grand Cayman . . . . . . . . . . . . . . . . . . Cayman Islands. . . . . . . . . . . . . . . . .108Graz. . . . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .97Great Yarmouth . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .178Green Bay . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Guadalajara . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .145



City &Country

Guatemala City. . . . . . . . . . . . . . . . . . Guatemala . . . . . . . . . . . . . . . . . . . .128Guayaquil. . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . .113Guernsey . . . . . . . . . . . . . . . . . . . . . . Channel Islands. . . . . . . . . . . . . . . . .109Guildford . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .183

HHackensack . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .199Haldensleben . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .121Halle . . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .121Hamburg . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . .119,121Hanoi . . . . . . . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .217Harare . . . . . . . . . . . . . . . . . . . . . . . . Zimbabwe. . . . . . . . . . . . . . . . . . . . .217Haren (Ems) . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .122Harrison . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .201Hasselt. . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . .100Hastings. . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .150Hawaii . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Heidelberg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .122Helmstedt . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .122Herford . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .122Hobart . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .94Ho Chi Minh. . . . . . . . . . . . . . . . . . . . Vietnam . . . . . . . . . . . . . . . . . . . . . .217Honolulu. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Houston . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .209,214Hyderabad . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .130

IIllinois . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .192Indiana. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .194,214Indianapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .214Ipswich . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .178

JJacksonville . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .215Jakarta. . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .131Jebel Ali . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .177Jeddah. . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .162Jefferson . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Johannesburg . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .167Jos . . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .153

KKaduna . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .153Kaitaia . . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .150Kampala. . . . . . . . . . . . . . . . . . . . . . . Uganda. . . . . . . . . . . . . . . . . . . . . . .175Kano . . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .153Kansas. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Kaohsiung . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .173Kazan. . . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .160Kelantan. . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .141Kerikeri . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .150Kiev . . . . . . . . . . . . . . . . . . . . . . . . . . Ukraine . . . . . . . . . . . . . . . . . . . . . . .176Kigali . . . . . . . . . . . . . . . . . . . . . . . . . Rwanda . . . . . . . . . . . . . . . . . . . . . .161Kingston. . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . .136Kisumu . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .138Knokke. . . . . . . . . . . . . . . . . . . . . . . . Belgium . . . . . . . . . . . . . . . . . . . . . .100Kosice . . . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .164Kuala Lumpur. . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .141Kumasi . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .127Kuwait . . . . . . . . . . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . . . . . . . .139

LLa Crosse. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Lagos. . . . . . . . . . . . . . . . . . . . . . . . . Nigeria . . . . . . . . . . . . . . . . . . . . . . .152La Paz . . . . . . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . .101Las Vegas . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197Lautoka . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . .115



City

&Co

untr

y

Leeds. . . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .181Leicester . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .180Leipzig . . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .122Lima . . . . . . . . . . . . . . . . . . . . . . . . . Peru . . . . . . . . . . . . . . . . . . . . . . . . .156Limassol . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . .112Lincoln. . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .180Lisbon . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . .157Liverpool . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .181Livingston. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .199Ljubljana . . . . . . . . . . . . . . . . . . . . . . Slovenia . . . . . . . . . . . . . . . . . . . . . .164Lomé . . . . . . . . . . . . . . . . . . . . . . . . . Togo . . . . . . . . . . . . . . . . . . . . . . . . .174London . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .184Los Angeles . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .186,214Luanda . . . . . . . . . . . . . . . . . . . . . . . Angola . . . . . . . . . . . . . . . . . . . . . . . .91Lugano . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .172Luxembourg. . . . . . . . . . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . .141Luxembourg-Strassen . . . . . . . . . . . . Luxembourg . . . . . . . . . . . . . . . . . . .141Lyon. . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .116

MMadison. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Madrid . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .169Magdeburg . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .123Maine . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .215Managua . . . . . . . . . . . . . . . . . . . . . . Nicaragua . . . . . . . . . . . . . . . . . . . . .151Manchester . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .181Maputo . . . . . . . . . . . . . . . . . . . . . . . Mozambique . . . . . . . . . . . . . . . . . . .146Markham . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .105Marseille . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .116Marshfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Maryland . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . .195,213Medan . . . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .132Medellin. . . . . . . . . . . . . . . . . . . . . . . Colombia . . . . . . . . . . . . . . . . . . . . .111Melbourne . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .95Melville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .201Mendota . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Menomonie . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Mérida . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .145Mexico City Del Valle . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .144Mexico City Downtown . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .144Mexico City Polanco . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .143Michigan . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Milan . . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .134Milwaukee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .212Minneapolis . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Minnesota . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Minsk. . . . . . . . . . . . . . . . . . . . . . . . . Belarus . . . . . . . . . . . . . . . . . . . . . . . .99Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197Mobile . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Mombasa. . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .138Monrovia . . . . . . . . . . . . . . . . . . . . . . Liberia . . . . . . . . . . . . . . . . . . . . . . .140Montana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .214Montevideo . . . . . . . . . . . . . . . . . . . . Uruguay . . . . . . . . . . . . . . . . . . . . . .216Montreal . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .105Moscow . . . . . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .161Mount Barker . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .95Mount Hagen . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . .155Mumbai . . . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .131Munich . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . .123, 126Muscat. . . . . . . . . . . . . . . . . . . . . . . . Oman (Sultanate of) . . . . . . . . . . . . .154

NNairobi . . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .138Nakuru. . . . . . . . . . . . . . . . . . . . . . . . Kenya . . . . . . . . . . . . . . . . . . . . . . . .139Nanaimo . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .105Nantes . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .117



City &Country

Naples . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .134Nassau . . . . . . . . . . . . . . . . . . . . . . . Bahamas . . . . . . . . . . . . . . . . . . . . . .98Nevada . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197New Delhi . . . . . . . . . . . . . . . . . . . . . India . . . . . . . . . . . . . . . . . . . . . . . . .131New Jersey . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .198Newport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Newport Beach. . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .187Newport News . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .209New Windsor . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .202New York . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .201, 215New York City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .203New York Westchester . . . . . . . . . . . . United States of America . . . . . . . . . .204Niamey . . . . . . . . . . . . . . . . . . . . . . . Niger . . . . . . . . . . . . . . . . . . . . . . . .152Nicosia. . . . . . . . . . . . . . . . . . . . . . . . Cyprus . . . . . . . . . . . . . . . . . . . . . . .112Norfolk. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .210North Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .205North Vancouver. . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .105Norwell . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .196Norwich . . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .179Nottingham . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .180Nuremberg. . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .123

OOhio. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .205Oldenburg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .123Olkahoma . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .206Oporto . . . . . . . . . . . . . . . . . . . . . . . . Portugal . . . . . . . . . . . . . . . . . . . . . .158Osaka . . . . . . . . . . . . . . . . . . . . . . . . Japan . . . . . . . . . . . . . . . . . . . . . . . .137Osnabrück . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .124

PPadova. . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .135Paihia . . . . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .151Palmerston North . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .151Panama . . . . . . . . . . . . . . . . . . . . . . . Panama . . . . . . . . . . . . . . . . . . . . . .154Paramus . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .200Paris . . . . . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .117Penang . . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .141Pennsylvania . . . . . . . . . . . . . . . . . . . United States of America . . . . . .206, 215Perth . . . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .95Philadelphia . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .206, 215Port Elizabeth . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .167Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .215Port Louis. . . . . . . . . . . . . . . . . . . . . . Mauritius. . . . . . . . . . . . . . . . . . . . . .143Port Moresby . . . . . . . . . . . . . . . . . . . Papua New Guinea . . . . . . . . . . . . . .155Porto Alegre . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . .102Port of Spain . . . . . . . . . . . . . . . . . . . Trinidad & Tobago . . . . . . . . . . . . . . .175Potsdam . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .124Prague. . . . . . . . . . . . . . . . . . . . . . . . Czech Republic . . . . . . . . . . . . . . . . .112Pretoria . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .168Prievidza . . . . . . . . . . . . . . . . . . . . . . Slovak Republic. . . . . . . . . . . . . . . . .164Princeton . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .200Providence . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Puebla . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .145

QQuerétaro. . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .145Quito . . . . . . . . . . . . . . . . . . . . . . . . . Ecuador . . . . . . . . . . . . . . . . . . . . . .114

RRecife . . . . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . .103Red Deer . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .105Redlands . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189Regina . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .106Rhinelander . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .213Rhode Island . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Rice Lake. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .213



City

&Co

untr

y

Richmond. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .210Riga. . . . . . . . . . . . . . . . . . . . . . . . . . Latvia . . . . . . . . . . . . . . . . . . . . . . . .139Rio de Janeiro . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . .103Riyadh . . . . . . . . . . . . . . . . . . . . . . . . Saudi Arabia . . . . . . . . . . . . . . . . . . .162Road Town, Tortola . . . . . . . . . . . . . . . British Virgin Islands . . . . . . . . . . . . .103Rockford . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194Rockville. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Rome. . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .135Rostock . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .124Rotterdam . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .148Rottweil . . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .125

SSaarbruecken. . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .125Sabah . . . . . . . . . . . . . . . . . . . . . . . . Malaysia . . . . . . . . . . . . . . . . . . . . . .142Salzburg. . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .97Salzburg (Hotel Consulting) . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .98San Diego . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .188San Francisco . . . . . . . . . . . . . . . . . . United States of America . . . . . .189,215San Jose . . . . . . . . . . . . . . . . . . . . . . Costa Rica . . . . . . . . . . . . . . . . . . . .111San Jose . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .189San Juan . . . . . . . . . . . . . . . . . . . . . . Puerto Rico . . . . . . . . . . . . . . . . . . . .159San Salvador . . . . . . . . . . . . . . . . . . . El Salvador . . . . . . . . . . . . . . . . . . . .114Santa Cruz . . . . . . . . . . . . . . . . . . . . . Bolivia. . . . . . . . . . . . . . . . . . . . . . . .101Santiago. . . . . . . . . . . . . . . . . . . . . . . Chile. . . . . . . . . . . . . . . . . . . . . . . . .109Santo Domingo. . . . . . . . . . . . . . . . . . Dominican Republic. . . . . . . . . . . . . .113Sao Paulo . . . . . . . . . . . . . . . . . . . . . Brazil . . . . . . . . . . . . . . . . . . . . . . . .102Sarajevo. . . . . . . . . . . . . . . . . . . . . . . Bosnia and Herzegovina . . . . . . . . . .101Saskatoon . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .106Scotland. . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .182Seattle-Tacoma-Bellevue . . . . . . . . . . United States of America . . . . . . . . . .211Seville . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .169Shanghai . . . . . . . . . . . . . . . . . . . . . . China . . . . . . . . . . . . . . . . . . . . . . . .110Sharjah . . . . . . . . . . . . . . . . . . . . . . . United Arab Emirates. . . . . . . . . . . . .177Sheffield. . . . . . . . . . . . . . . . . . . . . . . United Kingdom. . . . . . . . . . . . . . . . .182Singapore . . . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . . . . . . . . . . .163Sliema . . . . . . . . . . . . . . . . . . . . . . . . Malta . . . . . . . . . . . . . . . . . . . . . . . .142Soria . . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .170South Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Spartanburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .209Spokane. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .211Stamford . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190St Ann . . . . . . . . . . . . . . . . . . . . . . . . Jamaica . . . . . . . . . . . . . . . . . . . . . .136St Charles . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197Sterling . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .194St George’s . . . . . . . . . . . . . . . . . . . . Grenada . . . . . . . . . . . . . . . . . . . . . .128St John’s . . . . . . . . . . . . . . . . . . . . . . Antigua . . . . . . . . . . . . . . . . . . . . . . . .91St Louis . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197St Nazaire . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .117St Paul. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .197St Petersburg . . . . . . . . . . . . . . . . . . . Russia (The Russian Federation) . . . .161Strasbourg . . . . . . . . . . . . . . . . . . . . . France . . . . . . . . . . . . . . . . . . . . . . .118Stuttgart. . . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .125Surabaya . . . . . . . . . . . . . . . . . . . . . . Indonesia . . . . . . . . . . . . . . . . . . . . .131Surfers Paradise, Gold Coast. . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .96Suva . . . . . . . . . . . . . . . . . . . . . . . . . Fiji . . . . . . . . . . . . . . . . . . . . . . . . . .115Sydney. . . . . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .92Sydney, City . . . . . . . . . . . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .96Sydney, Southern Sydney . . . . . . . . . . Australia . . . . . . . . . . . . . . . . . . . . . . .97

TTaichung . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .173Taipei . . . . . . . . . . . . . . . . . . . . . . . . . Taiwan . . . . . . . . . . . . . . . . . . . . . . .173Tallinn . . . . . . . . . . . . . . . . . . . . . . . . Estonia . . . . . . . . . . . . . . . . . . . . . . .115Tashkent . . . . . . . . . . . . . . . . . . . . . . Uzbekistan . . . . . . . . . . . . . . . . . . . .216Tauberbischofsheim . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .125Tbilisi . . . . . . . . . . . . . . . . . . . . . . . . . Georgia. . . . . . . . . . . . . . . . . . . . . . .118



City &Country

Tegucigalpa . . . . . . . . . . . . . . . . . . . . Honduras . . . . . . . . . . . . . . . . . . . . .129Tel Aviv. . . . . . . . . . . . . . . . . . . . . . . . Israel . . . . . . . . . . . . . . . . . . . . . . . .133Tema . . . . . . . . . . . . . . . . . . . . . . . . . Ghana. . . . . . . . . . . . . . . . . . . . . . . .127Texas . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .209,214Thessaloniki . . . . . . . . . . . . . . . . . . . . Greece . . . . . . . . . . . . . . . . . . . . . . .128Timisoara . . . . . . . . . . . . . . . . . . . . . . Romania . . . . . . . . . . . . . . . . . . . . . .160Tokyo . . . . . . . . . . . . . . . . . . . . . . . . . Japan . . . . . . . . . . . . . . . . . . . . . . . .137Toluca . . . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .145Toronto. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .106Tucson. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .185Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .206Tunis . . . . . . . . . . . . . . . . . . . . . . . . . Tunisia . . . . . . . . . . . . . . . . . . . . . . .175

VVancouver . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .107Veracruz. . . . . . . . . . . . . . . . . . . . . . . Mexico . . . . . . . . . . . . . . . . . . . . . . .146Verona . . . . . . . . . . . . . . . . . . . . . . . . Italy . . . . . . . . . . . . . . . . . . . . . . . . .135Vienna . . . . . . . . . . . . . . . . . . . . . . . . Austria . . . . . . . . . . . . . . . . . . . . . . . .98Virginia. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .209Vitoria . . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .170

WWall . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .200Warsaw . . . . . . . . . . . . . . . . . . . . . . . Poland . . . . . . . . . . . . . . . . . . . . . . .156Washington . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .211Washington D C . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .215Watsonville. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .190Wausau . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .213Welkom . . . . . . . . . . . . . . . . . . . . . . . South Africa . . . . . . . . . . . . . . . . . . .168Wellington . . . . . . . . . . . . . . . . . . . . . New Zealand. . . . . . . . . . . . . . . . . . .151Westerly. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .208Wichita. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .195Williamsburg . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .210Windhoek. . . . . . . . . . . . . . . . . . . . . . Namibia . . . . . . . . . . . . . . . . . . . . . .147Winnipeg . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .107Wisconsin . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .211Woerden . . . . . . . . . . . . . . . . . . . . . . Netherlands . . . . . . . . . . . . . . . . . . .148Wuerzburg . . . . . . . . . . . . . . . . . . . . . Germany. . . . . . . . . . . . . . . . . . . . . .126

ZZug . . . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .172Zurich . . . . . . . . . . . . . . . . . . . . . . . . Switzerland . . . . . . . . . . . . . . . . . . . .172


Member Firms (Alphabetical by Firm, City & Country)

Mem

ber

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APKF . . . . . . . . . . . . . . . . . . . . . . . . . . Abidjan . . . . . . . . . . . . Cote d'Ivoire .111PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Abu Dhabi. . . United Arab Emirates .176PKF Professional Services. . . . . . . . . . Abuja . . . . . . . . . . . . . . . . . Nigeria .152PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Accra . . . . . . . . . . . . . . . . . Ghana .126PKF (Adelaide) . . . . . . . . . . . . . . . . . . Adelaide . . . . . . . . . . . . . .Australia . .93PKF Bober Markey Fedorovich, LLC. . . Akron . . . . . . . . . . . . . . . . . . . USA .205Smith, Dukes and Buckalew LLP. . . . . Alabama . . . . . . . . . . . . . . . . . USA .185PKF Algerie . . . . . . . . . . . . . . . . . . . . Alger. . . . . . . . . . . . . . . . . . Algeria . .91PKF Sapa Audit LLP . . . . . . . . . . . . . . Almaty . . . . . . . . . . . . .Kazakhstan .138PKF Frazier & Deeter, LLC. . . . . . . . . . Alpharetta . . . . . . . . . . . . . . . . USA .191PKF Pro Group Auditing & Consulting(Khattab & Co) . . . . . . . . . . . . . . . . . . Amman. . . . . . . . . . . . . . . . Jordan .137PKF Wallast . . . . . . . . . . . . . . . . . . . . Amsterdam. . . . . . . . . Netherlands .147PKF Bedrijfsrevisoren (Auditors) /PKF Accountants & Belastingconsulenten(Tax consultants). . . . . . . . . . . . . . . . . Antwerp . . . . . . . . . . . . . . Belgium . .99Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Appleton . . . . . . . . . . . . . . . . . USA .211Controller Contadores & Auditores. . . . Asuncion. . . . . . . . . . . . . Paraguay .155PKF Euroauditing SA. . . . . . . . . . . . . . Athens . . . . . . . . . . . . . . . . Greece .127PKF Hospitality Research . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .213PKF Frazier & Deeter, LLC. . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .191PKF Consulting USA . . . . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .213PKF North America . . . . . . . . . . . . . . . Atlanta . . . . . . . . . . . . . . . . . . USA .185PKF Corporate Recovery & Insolvency(Auckland) Limited . . . . . . . . . . . . . . . . . . Auckland . . . . . . . . . . . . .New Zealand .149PKF Ross Melville . . . . . . . . . . . . . . . . . . Auckland . . . . . . . . . . . . .New Zealand .149PKF Ross Melville . . . . . . . . . . . . . . . . . . Auckland-North Harbour .New Zealand .149

BPKF Bahrain . . . . . . . . . . . . . . . . . . . . Bahrain. . . . . . Kingdom of Bahrain . .99PKF Wulf Egermann oHG . . . . . . . . . . Balingen . . . . . . . . . . . . . Germany .119PKF Sridhar & Santhanam . . . . . . . . . Bangalore . . . . . . . . . . . . . . . .India .130PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Banjul . . . . . . . . . . . . Gambia (The) .118PKF - Audiec SAP. . . . . . . . . . . . . . . . Barcelona . . . . . . . . . . . . . . . Spain .168PKF Italia Spa. . . . . . . . . . . . . . . . . . . Bari. . . . . . . . . . . . . . . . . . . . . Italy .133Pannell Kerr Forster . . . . . . . . . . . . . . Basseterre . . . . . . . . . . . . . St Kitts .170PKF Professional Services. . . . . . . . . . Bauchi . . . . . . . . . . . . . . . . Nigeria .153PKF Daxin . . . . . . . . . . . . . . . . . . . . . Beijing . . . . . . . . . . . . . . . . . China .109PKF Emile Chartouni & Sons. . . . . . . . Beirut . . . . . . . . . . . . . . . . Lebanon .140PKF d.o.o. . . . . . . . . . . . . . . . . . . . . . Belgrade . . . . . . . . . . . . . . . Serbia .163PKF Belize . . . . . . . . . . . . . . . . . . . . . Belize City . . . . . . . . . . . . . . . Belize .100PKF Fasselt Schlage . . . . . . . . . . . . . . Berlin . . . . . . . . . . . . . . . Germany .119PKF ATTEST . . . . . . . . . . . . . . . . . . . . Bilbao . . . . . . . . . . . . . . . . . . Spain .169PKF Malta . . . . . . . . . . . . . . . . . . . . . Birkirkara . . . . . . . . . . . . . . . Malta .142PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Birmingham . . . . . United Kingdom .179Dent Baker & Company LLP . . . . . . . . Birmingham . . . . . . . . . . . . . . USA .185PKF (Bloemfontein) Inc . . . . . . . . . . . . Bloemfontein. . . . . . . . South Africa .165Amézquita & Cía S.A . . . . . . . . . . . . . Bogotá . . . . . . . . . . . . . . Colombia .110PKF Italia SpA. . . . . . . . . . . . . . . . . . . Bologna . . . . . . . . . . . . . . . . . Italy .134PKF Consulting USA . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . USA .213PKF, PC . . . . . . . . . . . . . . . . . . . . . . . Boston . . . . . . . . . . . . . . . . . . USA .195PKF Consulting USA . . . . . . . . . . . . . . Bozeman. . . . . . . . . . . . . . . . . USA .214PKF Slovensko s.r.o. . . . . . . . . . . . . . . Bratislava . . . . . . . Slovak Republic .164PKF Fasselt Schlage . . . . . . . . . . . . . . Braunschweig . . . . . . . . . Germany .119PKF Italia Spa. . . . . . . . . . . . . . . . . . . Brescia . . . . . . . . . . . . . . . . . . Italy .134PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Brisbane . . . . . . . . . . . . . .Australia . .93PKF Bedrijfsrevisoren (Auditors) /PKF Accountants & Belastingconsulenten(Tax Consultants) . . . . . . . . . . . . . . . . Brussels . . . . . . . . . . . . . . Belgium .100Consultor . . . . . . . . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . .Romania .160PKF Finconta SRL. . . . . . . . . . . . . . . . Bucharest . . . . . . . . . . . . .Romania .159PKF Audit and Consulting Ltd . . . . . . . Budapest . . . . . . . . . . . . . Hungary .129PKF Villagarcia & Asociados . . . . . . . . Buenos Aires. . . . . . . . . . Argentina . .92

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CPKF The Consulting House - Egypt . . . Cairo. . . . . . . . . . . . . . . . . . . Egypt .114PKF Rashed, Badr & Co.. . . . . . . . . . . Cairo. . . . . . . . . . . . . . . . . . . Egypt .114Catalyst LLP. . . . . . . . . . . . . . . . . . . . Calgary . . . . . . . . . . . . . . . .Canada .104PKF - Di Bartolo Diamond & Mihailaros. . Canberra. . . . . . . . . . . . . .Australia . .94PKF Mexico . . . . . . . . . . . . . . . . . . . . Cancún. . . . . . . . . . . . . . . . Mexico .144PKF (Cpt) Inc. . . . . . . . . . . . . . . . . . . . Cape Town . . . . . . . . . South Africa .165PKF Cabrera Colmenares & Asociados. . Caracas . . . . . . . . . . . . .Venezuela .216PKF Morocco . . . . . . . . . . . . . . . . . . . Casablanca. . . . . . . . . . . .Morocco .146PKF Professional Services. . . . . . . . . . Castries . . . . . . . . . . . . . . St Lucia .171PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Central Coast . . . . . . . . . .Australia . .94Pannell Kerr Forster . . . . . . . . . . . . . . Charlestown . . . . . . . . . . . . . Nevis .149Greer & Walker, LLP . . . . . . . . . . . . . . Charlotte. . . . . . . . . . . . . . . . . USA .205PKF Sridhar & Santhanam . . . . . . . . . Chennai . . . . . . . . . . . . . . . . .India .130PKF Chicago LLC . . . . . . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . USA .193The Condon Group, Ltd. . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . . . USA .192PKF Goldsmith Fox . . . . . . . . . . . . . . . Christchurch . . . . . . . New Zealand .150Barnes, Dennig & Co., Ltd . . . . . . . . . Cincinnati . . . . . . . . . . . . . . . . USA .206SwaimBrown PA. . . . . . . . . . . . . . . . . Clinton . . . . . . . . . . . . . . . . . . USA .208Garcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . Cochabamba . . . . . . . . . . . Bolivia .101PKD Sridhar & Santhanam . . . . . . . . . Coimbatore . . . . . . . . . . . . . . .India .130PKF Fasselt Schlage . . . . . . . . . . . . . . Cologne . . . . . . . . . . . . . Germany .120PKF Munkebo Vindelev . . . . . . . . . . . . Copenhagen Glostrup . . . Denmark .113Directa PKF . . . . . . . . . . . . . . . . . . . . Curitiba. . . . . . . . . . . . . . . . . Brazil .102

DPKF Consulting USA . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . . . . USA .214Abdul Aziz Almogren(Chartered Accountants) . . . . . . . . . . . Dammam . . . . . . . . . .Saudi Arabia .162PKF Vietnam. . . . . . . . . . . . . . . . . . . . Danang City . . . . . . . . . . . Vietnam .217PKF Tanzania . . . . . . . . . . . . . . . . . . . Dar-es-Salaam . . . . . . . . .Tanzania .174PKF Wallast . . . . . . . . . . . . . . . . . . . . Delft . . . . . . . . . . . . . . Netherlands .148Clayton & McKervey, P.C. . . . . . . . . . . Detroit. . . . . . . . . . . . . . . . . . . USA .196Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Dixon . . . . . . . . . . . . . . . . . . . USA .193PKF LLC. . . . . . . . . . . . . . . . . . . . . . . Doha. . . . . . . . . . . . . . . . . . . Qatar .159PKF ATTEST . . . . . . . . . . . . . . . . . . . . Donostia-San Sebastian . . . . Spain .170Safecom/Sofidex-PKF . . . . . . . . . . . . . Douala . . . . . . . . . . . . . .Cameroon .104PKF (Isle of Man) LLC . . . . . . . . . . . . . Douglas . . . . . . . . . . . . Isle of Man .133PKF The Consulting House . . . . . . . . . Dubai . . . . . . United Arab Emirates .177PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Dubai . . . . . . United Arab Emirates .176PKF O'Connor, Leddy and Holmes. . . . Dublin. . . . . . . . . . . . . . . . . Ireland .132PKF Fasselt Schlage . . . . . . . . . . . . . . Duisburg. . . . . . . . . . . . . Germany .120PKF Durban . . . . . . . . . . . . . . . . . . . . Durban . . . . . . . . . . . . South Africa .166

EWipfli LLP. . . . . . . . . . . . . . . . . . . . . . Eau Claire . . . . . . . . . . . . . . . . USA .211Hutchinson and Bloodgood LLP. . . . . . El Centro. . . . . . . . . . . . . . . . . USA .186Square Milner CPAs . . . . . . . . . . . . . Encino . . . . . . . . . . . . . . . . . . USA .186

FPKF Italia Spa. . . . . . . . . . . . . . . . . . . Florence . . . . . . . . . . . . . . . . . Italy .134Sample & Bailey, CPAs, PC . . . . . . . . . Fort Collins . . . . . . . . . . . . . . . USA .190PKF Fasselt Schlage . . . . . . . . . . . . . . Frankfurt. . . . . . . . . . . . . Germany .121PKF Euroconsult GmbH. . . . . . . . . . . . Frankfurt. . . . . . . . . . . . . Germany .126PKF Chartered Accountants . . . . . . . . Freeport . . . . . . . . . . . . . Bahamas . .99Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Freeport . . . . . . . . . . . . . . . . . USA .193PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Freetown. . . . . . . . . . .Sierra Leone .163

GSCF Revision S.A.. . . . . . . . . . . . . . . . Geneva . . . . . . . . . . . . .Switzerland .171PKF (George) Incorporated . . . . . . . . . George . . . . . . . . . . . . South Africa .166PKF Cayman . . . . . . . . . . . . . . . . . . . George Town. . . . . Cayman Islands .108EisnerAmper LLP . . . . . . . . . . . . . . . . Grand Cayman . . . Cayman Islands .108Squar Milner CPAs . . . . . . . . . . . . . . . Grand Cayman . . . Cayman Islands .108PKF, Barcellos, Narine & Co. . . . . . . . . Georgetown . . . . . . . . . . . .Guyana .128

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PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Glasgow . . . . . . . . United Kingdom .182PKF Corti & Partner GmbH . . . . . . . . . Graz . . . . . . . . . . . . . . . . . . Austria . .97Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Green Bay. . . . . . . . . . . . . . . . USA .212PKF Mexico . . . . . . . . . . . . . . . . . . . . Guadalajara. . . . . . . . . . . . . Mexico .145Arévalo Pérez, Iralda y Asociados SC. . Guatemala City . . . . . . . Guatemala .128PKF & Co Cia Ltda . . . . . . . . . . . . . . . Guayaquil . . . . . . . . . . . . . Ecuador .113PKF (Channel Islands) Limited. . . . . . . Guernsey . . . . . . . Channel Islands .109

HPKF Fasselt Schlage . . . . . . . . . . . . . . Hamburg. . . . . . . . . . . . . Germany .121PKF Deutschland GmbHWirtschaftsprüfungsgesellschaft . . . . . Hamburg. . . . . . . . . . . . . Germany .119PKF Vietnam. . . . . . . . . . . . . . . . . . . . Hanoi . . . . . . . . . . . . . . . . Vietnam .217PKF Zimbabwe. . . . . . . . . . . . . . . . . . Harare . . . . . . . . . . . . . Zimbabwe .217O’Connor Davies, LLP. . . . . . . . . . . . . Harrison . . . . . . . . . . . . . . . . . USA .201PKF Carr and Stanton Limited. . . . . . . Hastings . . . . . . . . . . New Zealand .150PKF Riedel Appel Hornig GmbH. . . . . . Heidelberg . . . . . . . . . . . Germany .122PKF Vogt & Partner. . . . . . . . . . . . . . . Herford . . . . . . . . . . . . . . Germany .122PKF Vietnam. . . . . . . . . . . . . . . . . . . . Ho Chi Minh . . . . . . . . . . . Vietnam .217PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Hobart. . . . . . . . . . . . . . . .Australia . .94PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Hong Kong . . . . . . . . . . . . . . China .129PKF Pacific Hawaii LLP. . . . . . . . . . . . Honolulu . . . . . . . . . . . . . . . . . USA .192Pannell Kerr Forster of Texas, PC . . . . Houston . . . . . . . . . . . . . . . . . USA .209PKF Consulting USA . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . . . USA .214PKF Sridhar & Santhanam . . . . . . . . . Hyderabad . . . . . . . . . . . . . . .India .130

IPKF Consulting USA . . . . . . . . . . . . . . Indianapolis. . . . . . . . . . . . . . . USA .214

JPKF Consulting USA . . . . . . . . . . . . . . Jacksonville . . . . . . . . . . . . . . USA .215Paul Hadiwinata, Hidajat, Arsono,Ade Fatma & Rekan . . . . . . . . . . . . . . Jakarta . . . . . . . . . . . . . . Indonesia .131PKF The Consulting House -Saudi Arabia. . . . . . . . . . . . . . . . . . . . Jeddah . . . . . . . . . . . .Saudi Arabia .162McCauley, Nicolas & Company LLC. . . Jefferson. . . . . . . . . . . . . . . . . USA .194PKF (Jhb) Inc . . . . . . . . . . . . . . . . . . . Johannesburg . . . . . . . South Africa .167

KPKF Professional Services. . . . . . . . . . Kaduna . . . . . . . . . . . . . . . . Nigeria .153PKF Francis Aickin Limited . . . . . . . . . Kaitaia . . . . . . . . . . . New Zealand .150PKF Uganda . . . . . . . . . . . . . . . . . . . . Kampala . . . . . . . . . . . . . . .Uganda .175PKF Professional Services. . . . . . . . . . Kano. . . . . . . . . . . . . . . . . . Nigeria .153PKF Taiwan . . . . . . . . . . . . . . . . . . . . Kaohsiung. . . . . . . . . . . . . . Taiwan .173FBK Povolzhje. . . . . . . . . . . . . . . . . . . Kazan . .Russia (The Russian Federation) .160PKF Poutsma Lemon Limited . . . . . . . Kerikeri . . . . . . . . . . . New Zealand .150AF PKF Audit-Finance LLC . . . . . . . . . Kiev . . . . . . . . . . . . . . . . . .Ukraine .176PKF Rwanda. . . . . . . . . . . . . . . . . . . . Kigali . . . . . . . . . . . . . . . . Rwanda .161PKF Aulous F Madden & Co . . . . . . . . Kingston . . . . . . . . . . . . . . Jamaica .136PKF Kenya . . . . . . . . . . . . . . . . . . . . . Kisumu . . . . . . . . . . . . . . . . .Kenya .138Flamand & Partners,Accountants & Belastingconsulenten. . Knokke . . . . . . . . . . . . . . . Belgium .100PKF Slovensko s.r.o . . . . . . . . . . . . . . Kosice. . . . . . . . . . Slovak Republic .164PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Kuala Lumpur . . . . . . . . . .Malaysia .141PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Kumasi . . . . . . . . . . . . . . . . Ghana .127PKF Bouresli & Co . . . . . . . . . . . . . . . Kuwait . . . . . . . . . . . . . . . . Kuwait .139

LGarcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . La Paz . . . . . . . . . . . . . . . . Bolivia .101PKF Professional Services. . . . . . . . . . Lagos . . . . . . . . . . . . . . . . . Nigeria .152Johnson Jacobson Wilcox. . . . . . . . . . Las Vegas . . . . . . . . . . . . . . . . USA .197PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Lautoka. . . . . . . . . . . . . . . . . . . Fiji .115Vila Naranjo y Asociados. . . . . . . . . . . Lima . . . . . . . . . . . . . . . . . . . .Peru .156PKF Savvides & Co Limited. . . . . . . . . Limassol . . . . . . . . . . . . . . . Cyprus .112PKF & Associados, SROC, Lda. . . . . . . Lisbon. . . . . . . . . . . . . . . . Portugal .158

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Sobel & Co., LLC . . . . . . . . . . . . . . . . Livingston . . . . . . . . . . . . . . . . USA .199PKF Revizija in Svetovanje d.o.o . . . . . Ljubljana . . . . . . . . . . . . . . Slovenia .164PKF S.A.R.L . . . . . . . . . . . . . . . . . . . . Lomé . . . . . . . . . . . . . . . . . . .Togo .174PKF (UK) LLP . . . . . . . . . . . . . . . . . . . London . . . . . . . . . United Kingdom .184PKF International Ltd . . . . . . . . . . . . . London . . . . . . . . . United Kingdom .184Hutchinson and Bloodgood LLP. . . . . . Los Angeles . . . . . . . . . . . . . . USA .186PKF - California . . . . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . USA .187Squar Milner CPAs . . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . USA .187PKF Consulting USA . . . . . . . . . . . . . . Los Angeles . . . . . . . . . . . . . . USA .214PKF Angola - Auditores e Consultores, SA . Luanda . . . . . . . . . . . . . . . . Angola . .91PKF Certifica SA. . . . . . . . . . . . . . . . . Lugano . . . . . . . . . . . . .Switzerland .172PKF Luxembourg s.a. . . . . . . . . . . . . . Luxembourg . . . . . . . . Luxembourg .141PKF Cogeparc . . . . . . . . . . . . . . . . . . Lyon . . . . . . . . . . . . . . . . . . France .116

MPKF ATTEST . . . . . . . . . . . . . . . . . . . . Madrid . . . . . . . . . . . . . . . . . Spain .169Guerra & Co. . . . . . . . . . . . . . . . . . . . Managua . . . . . . . . . . . .Nicaragua .151PKF (UK) LLP . . . . . . . . . . . . . . . . . . . Manchester. . . . . . United Kingdom .181PKF Auditors & Consultants . . . . . . . . Maputo . . . . . . . . . . . .Mozambique .146PKF Kraft Berger LLPChartered Accountants . . . . . . . . . . . . Markham . . . . . . . . . . . . . .Canada .105PKF Audit Conseil . . . . . . . . . . . . . . . . Marseille. . . . . . . . . . . . . . . France .116Amézquita & Cía. S.A . . . . . . . . . . . . . Medellin . . . . . . . . . . . . . Colombia .111PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Melbourne . . . . . . . . . . . .Australia . .95PKF Mexico . . . . . . . . . . . . . . . . . . . . Mexico City Downtown . . . . Mexico .144PKF Mexico . . . . . . . . . . . . . . . . . . . . Mexico City Polanco . . . . . . Mexico .143PKF Mexico . . . . . . . . . . . . . . . . . . . . Mexico City Del Valle . . . . . . Mexico .144PKF Italia Spa. . . . . . . . . . . . . . . . . . . Milan . . . . . . . . . . . . . . . . . . . Italy .134PKF Consulting Srl - Sintema Srl. . . . . Milan . . . . . . . . . . . . . . . . . . . Italy .135MGP Studio Tributario e Societario . . . Milan . . . . . . . . . . . . . . . . . . . Italy .136Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Milwaukee . . . . . . . . . . . . . . . USA .212Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . USA .196Schechter Dokken Kanter . . . . . . . . . . Minneapolis . . . . . . . . . . . . . . USA .196FBK-Bel LLC. . . . . . . . . . . . . . . . . . . . Minsk . . . . . . . . . . . . . . . . .Belarus . .99Smith, Dukes and Buckalew LLP. . . . . Mobile . . . . . . . . . . . . . . . . . . USA .185PKF Kenya . . . . . . . . . . . . . . . . . . . . . Mombasa . . . . . . . . . . . . . . .Kenya .138PKF Liberia. . . . . . . . . . . . . . . . . . . . . Monrovia. . . . . . . . . . . . . . . Liberia .140PKF Uruguay . . . . . . . . . . . . . . . . . . . Montevideo . . . . . . . . . . . . Uruguay .216FBBL, PKF Inc. . . . . . . . . . . . . . . . . . . Montreal . . . . . . . . . . . . . . .Canada .105FBK . . . . . . . . . . . . . . . . . . . . . . . . . . Moscow .Russia (The Russian Federation) .161PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Mount Barker . . . . . . . . . .Australia . .95PKF Sridhar & Santhanam . . . . . . . . . Mumbai . . . . . . . . . . . . . . . . .India .131PKF Industrie -und Verkehrstreuhand GmbH . . . . . . . Munich . . . . . . . . . . . . . . Germany .123PKF Hotelexperts GmbH . . . . . . . . . . . Munich . . . . . . . . . . . . . . Germany .126PKF The Consulting House . . . . . . . . . Muscat . . . . . . Oman (Sultanate of) .154PKF LLC. . . . . . . . . . . . . . . . . . . . . . . Muscat . . . . . . Oman (Sultanate of) .154

NPKF Kenya . . . . . . . . . . . . . . . . . . . . . Nairobi . . . . . . . . . . . . . . . . .Kenya .138Auditia SARL . . . . . . . . . . . . . . . . . . . Nantes . . . . . . . . . . . . . . . . France .117PKF Italia SpA. . . . . . . . . . . . . . . . . . . Naples . . . . . . . . . . . . . . . . . . Italy .134PKF Chartered Accountants . . . . . . . . Nassau . . . . . . . . . . . . . . Bahamas . .98PKF Sridhar & Santhanam . . . . . . . . . New Delhi . . . . . . . . . . . . . . . .India .131O’Connor Davies, LLP. . . . . . . . . . . . . New Windsor. . . . . . . . . . . . . . USA .202O’Connor Davies, LLP. . . . . . . . . . . . . New York (Midtown). . . . . . . . . USA .202O’Connor Davies, LLP. . . . . . . . . . . . . New York (Downtown) . . . . . . . USA .202EisnerAmper LLP . . . . . . . . . . . . . . . . New York City . . . . . . . . . . . . . USA .203PKF Consulting USA . . . . . . . . . . . . . . New York . . . . . . . . . . . . . . . . USA .215Sansiveri, Kimball & Co LLP . . . . . . . . Newport . . . . . . . . . . . . . . . . . USA .208Squar Milner, CPAs. . . . . . . . . . . . . . . Newport Beach . . . . . . . . . . . . USA .187Witt Mares PLC . . . . . . . . . . . . . . . . . Newport News. . . . . . . . . . . . . USA .209PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Niamey . . . . . . . . . . . . . . . . . Niger .152PKF / ATCO Limited . . . . . . . . . . . . . . Nicosia . . . . . . . . . . . . . . . . Cyprus .112Witt Mares PLC . . . . . . . . . . . . . . . . . Norfolk . . . . . . . . . . . . . . . . . . USA .210Smythe Ratcliffe LLP . . . . . . . . . . . . . North Vancouver . . . . . . . . .Canada .105PKF Sozietät Dr. Fischer . . . . . . . . . . . Nuremberg . . . . . . . . . . . Germany .123

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OPKF Unitesta Revisions . . . . . . . . . . . . Oldenburg. . . . . . . . . . . . Germany .124PKF Arbicon Zink KG . . . . . . . . . . . . . Oldenburg. . . . . . . . . . . . Germany .123PKF II Portugal Lda. . . . . . . . . . . . . . . Oporto . . . . . . . . . . . . . . . Portugal .158PKF Osnabrück WMS Treuhand GmbHWirtschaftsprüfungsgesellschaft . . . . . Osnabrück . . . . . . . . . . . Germany .124

PPKF Italia SpA. . . . . . . . . . . . . . . . . . . Padova . . . . . . . . . . . . . . . . . . Italy .135PKF Poutsma Lemon Limited . . . . . . . Paihia . . . . . . . . . . . . New Zealand .151PKF Rutherfords Limited . . . . . . . . . . . Palmerston North . . . New Zealand .151Avila y Asociados, SA . . . . . . . . . . . . . Panama . . . . . . . . . . . . . . Panama .154O’Connor Davies, LLP. . . . . . . . . . . . . Paramus . . . . . . . . . . . . . . . . . USA .200PKF Ampersand . . . . . . . . . . . . . . . . . Paris . . . . . . . . . . . . . . . . . . France .117PKF Mack & Co . . . . . . . . . . . . . . . . . Perth . . . . . . . . . . . . . . . .Australia . .95PKF Elko & Associates LLC . . . . . . . . . Philadelphia . . . . . . . . . . . . . . USA .206PKF Consulting USA . . . . . . . . . . . . . . Philadelphia . . . . . . . . . . . . . . USA .215PKF (Port Elizabeth) Inc. . . . . . . . . . . . Port Elizabeth . . . . . . . South Africa .167Lamusse Sek Sum & Co. . . . . . . . . . . Port Louis . . . . . . . . . . . . Mauritius .143Guinn PKF . . . . . . . . . . . . . . . . . . . . . Port Moresby . . Papua New Guinea .155PKF Chartered Accountants andBusiness Advisors. . . . . . . . . . . . . . . . Port of Spain. . . . Trinidad & Tobago .175PKF Consulting USA . . . . . . . . . . . . . . Portland . . . . . . . . . . . . . . . . . USA .215PKF Czech Republic . . . . . . . . . . . . . . Prague . . . . . . . . . .Czech Republic .112PKF (Gauteng) Inc. . . . . . . . . . . . . . . . Pretoria. . . . . . . . . . . . South Africa .168PKF Slovensko s.r.o. . . . . . . . . . . . . . . Prievidza . . . . . . . . Slovak Republic .164Sansiveri, Kimball & Co LLP . . . . . . . . Providence . . . . . . . . . . . . . . . USA .208PKF Mexico . . . . . . . . . . . . . . . . . . . . Puebla . . . . . . . . . . . . . . . . Mexico .145

QPKF Mexico . . . . . . . . . . . . . . . . . . . . Querétaro . . . . . . . . . . . . . . Mexico .145PKF & Co. Cia. Ltda. . . . . . . . . . . . . . . Quito. . . . . . . . . . . . . . . . . Ecuador .114

RDirecta PKF . . . . . . . . . . . . . . . . . . . . Recife . . . . . . . . . . . . . . . . . . Brazil .103Heywood Holmes and Partners LLP. . . Red Deer . . . . . . . . . . . . . .Canada .105Soren McAdam Christenson LLP. . . . . Redlands. . . . . . . . . . . . . . . . . USA .189Virtus Group LLP . . . . . . . . . . . . . . . . Regina . . . . . . . . . . . . . . . .Canada .106Witt Mares PLC . . . . . . . . . . . . . . . . . Richmond . . . . . . . . . . . . . . . . USA .210PKF Latvia SIA . . . . . . . . . . . . . . . . . . Riga . . . . . . . . . . . . . . . . . . . Latvia .139Directa PKF . . . . . . . . . . . . . . . . . . . . Rio de Janeiro. . . . . . . . . . . . Brazil .103Abdul Aziz Almogren(Chartered Accountants) . . . . . . . . . . . Riyadh . . . . . . . . . . . .Saudi Arabia .162PKF (BVI) Limited . . . . . . . . . . . . . . . . Road Town, Tortola. .British Virgin Islands .103PKF Italia Spa. . . . . . . . . . . . . . . . . . . Rome . . . . . . . . . . . . . . . . . . . Italy .135PKF Consulting Srl - Sintema Srl. . . . . Rome . . . . . . . . . . . . . . . . . . . Italy .136PKF Wallast . . . . . . . . . . . . . . . . . . . . Rotterdam. . . . . . . . . . Netherlands .148PKF Wulf Niggemann . . . . . . . . . . . . . Rottweil. . . . . . . . . . . . . . Germany .125

SPKF Gottschalk, Becker & Partner . . . . Saarbruecken . . . . . . . . . Germany .125PKF RevisionstreuhandWirtschaftsprüfungsgesellschaft m.b.H . . Salzburg . . . . . . . . . . . . . . . Austria . .97PKF Hotelexperts GmbH . . . . . . . . . . . Salzburg (Hotel Consulting) . Austria . .98Squar Milner CPAs . . . . . . . . . . . . . . . San Diego. . . . . . . . . . . . . . . . USA .188PKF - California . . . . . . . . . . . . . . . . . San Diego. . . . . . . . . . . . . . . . USA .188Hutchinson and Bloodgood LLP. . . . . . San Diego. . . . . . . . . . . . . . . . USA .188PKF Consulting USA . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA .215PKF - California . . . . . . . . . . . . . . . . . San Francisco . . . . . . . . . . . . . USA .189Despacho Murillo Marchini & Co. . . . . San Jose. . . . . . . . . . . . Costa Rica .111Abbott, Stringham & Lynch, Inc. . . . . . San Jose. . . . . . . . . . . . . . . . . USA .189PKF, LLP. . . . . . . . . . . . . . . . . . . . . . . San Juan . . . . . . . . . . .Puerto Rico .159Castellanos Chacon, Ltda. de C.V. . . . . San Salvador. . . . . . . . . El Salvador .114Garcia Veramendi & Asociados -PKF Bolivia. . . . . . . . . . . . . . . . . . . . . Santa Cruz . . . . . . . . . . . . . Bolivia .101PKF Chile Auditores Consultores Ltda.. . Santiago . . . . . . . . . . . . . . . . .Chile .109Guzman Tapia & Co PKF. . . . . . . . . . . Santo Domingo. .Dominican Republic .113Directa PKF . . . . . . . . . . . . . . . . . . . . Sao Paulo . . . . . . . . . . . . . . . Brazil .102

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PKF Re Opinion d.o.o Sarajevo . . . . . . Sarajevo . . Bosnia and Herzegovina .101Virtus Group LLP . . . . . . . . . . . . . . . . Saskatoon. . . . . . . . . . . . . .Canada .106Sweeney Conrad, PS . . . . . . . . . . . . . Seattle-Tacoma-Bellevue . . . . . USA .211PKF ATTEST . . . . . . . . . . . . . . . . . . . . Seville. . . . . . . . . . . . . . . . . . Spain .169PKF Consulting Inc . . . . . . . . . . . . . . . Shanghai . . . . . . . . . . . . . . . China .110PKF-CAP LLP . . . . . . . . . . . . . . . . . . . Singapore . . . . . . . . . . . .Singapore .163PKF ATTEST . . . . . . . . . . . . . . . . . . . . Soria. . . . . . . . . . . . . . . . . . . Spain .170SwaimBrown PA. . . . . . . . . . . . . . . . . Spartanburg . . . . . . . . . . . . . . USA .209PKF Aulous F Madden & Co . . . . . . . . St Ann. . . . . . . . . . . . . . . . Jamaica .136Mueller Prost PC . . . . . . . . . . . . . . . . St Charles. . . . . . . . . . . . . . . . USA .197Pannell Kerr Forster . . . . . . . . . . . . . . St George's. . . . . . . . . . . . Grenada .128Pannell Kerr Forster . . . . . . . . . . . . . . St John's . . . . . . . . . . . . . .Antigua . .91Mueller Prost PC . . . . . . . . . . . . . . . . St Louis . . . . . . . . . . . . . . . . . USA .197Auditia SARL . . . . . . . . . . . . . . . . . . . St Nazaire . . . . . . . . . . . . . . France .117Wipfli LLP. . . . . . . . . . . . . . . . . . . . . . St Paul . . . . . . . . . . . . . . . . . . USA .197MCD . . . . . . . . . . . . . . . . . . . . . . . . . St Petersburg Russia (The Russian Federation) .161PKF O’Connor Davies, LLP . . . . . . . . . Stamford. . . . . . . . . . . . . . . . . USA .190PKF Gross-Hugel . . . . . . . . . . . . . . . . Strasbourg . . . . . . . . . . . . . France .118PKF Wulf & Partner. . . . . . . . . . . . . . . Stuttgart . . . . . . . . . . . . . Germany .125PKF Gold Coast . . . . . . . . . . . . . . . . . Surfers Paradise, Gold Coast .Australia . .96PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Suva . . . . . . . . . . . . . . . . . . . . . Fiji .115PKF Australia Ltd . . . . . . . . . . . . . . . . Sydney . . . . . . . . . . . . . . .Australia . .92

TPKF Taiwan . . . . . . . . . . . . . . . . . . . . Taipei . . . . . . . . . . . . . . . . . Taiwan .173PKF Estonia . . . . . . . . . . . . . . . . . . . . Tallinn. . . . . . . . . . . . . . . . . Estonia .115PKF MAK ALYANS AUDIT. . . . . . . . . . . Tashkent . . . . . . . . . . . . Uzbekistan .216PKF Issing Faulhaber Wozar AltenbeckGmbH & Co. KG . . . . . . . . . . . . . . . . . Tauberbischofsheim. . . . . Germany .125UBC International . . . . . . . . . . . . . . . . Tbilisi . . . . . . . . . . . . . . . . Georgia .118PKF-Tovar López . . . . . . . . . . . . . . . . Tegucigalpa. . . . . . . . . . . Honduras .129PKF Amit, Halfon CPA (Israel) . . . . . . . Tel Aviv . . . . . . . . . . . . . . . . . Israel .133PKF . . . . . . . . . . . . . . . . . . . . . . . . . . Tema . . . . . . . . . . . . . . . . . Ghana .127PKF Euroauditing S.A.. . . . . . . . . . . . . Thessaloniki . . . . . . . . . . . . Greece .128PKF Econometrica . . . . . . . . . . . . . . . Timisoara . . . . . . . . . . . . .Romania .160Nakamoto and Company . . . . . . . . . . Tokyo . . . . . . . . . . . . . . . . . .Japan .137PKF Kraft Berger Professional Corporation . Toronto . . . . . . . . . . . . . . . .Canada .106PKF Consulting Inc . . . . . . . . . . . . . . . Toronto . . . . . . . . . . . . . . . .Canada .106Regier Carr & Monroe, LLP. . . . . . . . . Tucson . . . . . . . . . . . . . . . . . . USA .185Regier Carr & Monroe, LLP. . . . . . . . . Tulsa. . . . . . . . . . . . . . . . . . . . USA .206Lassad Marwani & Co . . . . . . . . . . . . Tunis. . . . . . . . . . . . . . . . . . Tunisia .175

VSmythe Ratcliffe LLP . . . . . . . . . . . . . Vancouver . . . . . . . . . . . . . . . . . .Canada .107PKF Consulting Inc . . . . . . . . . . . . . . . Vancouver - PKF Consulting Inc. .Canada .107PKF Italia Spa. . . . . . . . . . . . . . . . . . . Verona . . . . . . . . . . . . . . . . . . Italy .135PKF ATTEST . . . . . . . . . . . . . . . . . . . . Vitoria . . . . . . . . . . . . . . . . . . Spain .170PKF Österreicher-StaribacherWirtschaftsprüfungs GmbH & Co KG . . Vienna . . . . . . . . . . . . . . . . Austria . .98PKF Hotelexperts GmbH . . . . . . . . . . . Vienna (Hotel Consulting). . . Austria . .98

WPKF Centrum Rachunkowosci Sp. z.o.o . Warsaw . . . . . . . . . . . . . . . Poland .157PKF Consulting USA . . . . . . . . . . . . . . Washington DC . . . . . . . . . . . . USA .215PKF (Welkom) Inc . . . . . . . . . . . . . . . . Welkom . . . . . . . . . . . South Africa .168PKF Martin Jarvie. . . . . . . . . . . . . . . . Wellington. . . . . . . . . New Zealand .151Sansiveri, Kimball & Co., L.L.P. . . . . . . Westerly . . . . . . . . . . . . . . . . . USA .208Regier Carr & Monroe, L.L.P.. . . . . . . . Wichita . . . . . . . . . . . . . . . . . . USA .195Witt Mares PLC . . . . . . . . . . . . . . . . . Williamsburg . . . . . . . . . . . . . . USA .210PKF (Namibia) . . . . . . . . . . . . . . . . . . Windhoek . . . . . . . . . . . . . Namibia .147Scarrow & Donald LLP . . . . . . . . . . . . Winnipeg . . . . . . . . . . . . . .Canada .107PKF Wallast . . . . . . . . . . . . . . . . . . . . Woerden. . . . . . . . . . . Netherlands .148PKF Issing Faulhaber Wozar AltenbeckGmbH & Co. KG . . . . . . . . . . . . . . . . . Wuerzburg . . . . . . . . . . . Germany .126

ZPKF Wirtschaftsprüfung AG. . . . . . . . . Zurich. . . . . . . . . . . . . .Switzerland .172PKF Consulting AG . . . . . . . . . . . . . . . Zurich. . . . . . . . . . . . . .Switzerland .172


Partners

AAbaiadze, MishaTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .118

Abbattista, GerardEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .198

Abbott, AlecNewport Beach. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .187

Abbott, Isaac GJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Abdurakhimov, TakhirTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .216

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Afford, John ASydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .96

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Agüero, RaquelAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .155

Aguirre, Juan AMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . .143

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Akhtar, SajjadSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . VII, 163

Alajbegu, JimEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .198

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Partners

Al-Natour, ZeenaAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .137

Alameda, AngelBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .169

Alcock, Richard CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .166

Aldrich, MaryNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .209

Alexander, DawnChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Alexander, ChrisCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .104

Alexander, JohnDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .X, 177

Allen, Chris JCaringbah . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .97

Allen, JeffreyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .203

Altstadter, EricNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Altenbeck, Dr DirkWeurzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .126

Alves Lira, VagnerSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .102

Alwardt, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Amaré, José AntonioMexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . . . .144

Amaré, José LuisMexico City Downtown . . . . . . . . . . . [email protected]. . . . . . . . . . .144

Amezquita, VivianBogota . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .110

Amit, GalTel Aviv. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .133

Amsden, MargaretSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected] . . . .196

Andersen, KimCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . .113

Andersen, MogensCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . .113

Andrews, Russell EMinneapolis . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .196

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Antoniou, ChristosLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .VIII, 112

Appel, Franz-JosefHeildeberg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .122

Apostolopoulos, AthanasiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Arévalo de Gutiérrez, Olga SiomaraGuatemala City. . . . . . . . . . . . . . . . . [email protected] . . . . . . .128

Arévalo Pérez, HugoGuatemala City. . . . . . . . . . . . . . . . . [email protected] . . .128

Argiris, HelenSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Arias, DidierParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .117

Arnold, DavePortland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .215

Aronow, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .203

Arrigo, MarieNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .203

Ascari, CraigRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .210

Asfandiyarov, RavshanTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .216

Ausserlechner, Dr ThomasVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .98

Auyeung, WingseeShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .X, 110

Aversa, MichaelBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . .198

Avila, JorgePanama . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .154

BBacquet, AndreLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .116

Bacsik, JeffreyHackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Badrick, PaulJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .167

Bailey, JohnFort Collins. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .190

Bailey, KerryManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .181

Baker, Michael EBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .185

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Bakst, JayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .203

Balasubramanian, T VChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .130

Baldante, John LNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .X, 202

Balk, ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .120

Baltin, BruceLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .214

Bamber, HarryDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .133

Bancroft, DonManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .181

Barainca, IgnacioBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Baranano, AsierBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .169

Barber, David BTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .185

Barnard, RobertLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .X,184

Barnes, Ronald FJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .194

Barnett, AndyAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .191

Barnett, CharlesGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Barnsdall, StuartLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .184

Barossi, Susan MHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Barreau, LaurentSt Nazaire . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .117

Barth, JoelNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .203

Bartlett, RuthAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .191

Bartsch, FrankOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .123

Barycki, RafałWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .156

Bastenie, MarcAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .99

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Batistoni, DianneEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .198

Bathia, NishLeicester . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .180

Batterberry, Richard LCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .206

Battle, LeePort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Baumler, BrianHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .209

Bautista, Jose ABelize City . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .100

Bax-Kurtz, Jeanette LSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .197

Bayfield, StephenLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Bayliss, TrevorKaiapoi. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .150

Bazarbekova, KulbarshynAlmaty . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .138

Beck, HelmutWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . IX, 126

Beier, OliverBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .119

Bekmessian, ChrisNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .203

Bel, BarbaraHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .201

Belikova, MariaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .161

Belvedere, WilliamMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .196

Ben Abdennebi, IbrahimKouba- Alger . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .91

Benaim, EliasToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .106

Benaran, AlvaroMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Benneian, MichaelGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .186

Bersaglieri, Ronald ESan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .189

Bertholini, ArtemioRio de Janeiro . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .102

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Partners

Betts, Michael JCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .165

Beunen, DirkBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .100

Bhatia, RupamKampala. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Bhaya, Percy RMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .154

Bible, PeterEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .198

Bieber, Alan ECincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .206

Biehl, James TSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .196

Bigane III, Joseph FChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .193

Biloblovskiy, SviatoslavKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .176

Bilodeau, Craig MProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .208

Bingel, GaryBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .198

Bingham, IanManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

Bint, Richard SLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .178,184

Birch, TrevorLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .X,184

Birin, AskoldMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .161

Bladwell, Stephen SSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .96

Blair, Edward TRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .210

Blair, MaureenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Blake, DavidMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .95

Blake, TomPortland . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .215

Blake, WalterBloemfontein . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .165

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Blaney, Thomas FNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .202

Blasnik, Bruce LStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .190

Blaustein, MartinNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .204

Blivaiss, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .203

Bober, Mark BAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .205

Boccoli, AlbertoVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .135

Bodan, Joseph RHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .201

Bolovan, EugeniaBucharest . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .160

Bonaguro, SophieGeneva . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .171

Bond, ChrisBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .179

Bonetti, AndreaVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .135

Bonini, Antonio CarlosSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .102

Bontemps, RomainLuxembourg. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .141

Bonzi, WalterMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .136

Borczak, BarbaraAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . .191

Borowitz, Jeffrey MJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .167

Borrillo, FranceenSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .189

Bosquet, GustavoBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Bouchaud, EdwardSt Nazaire . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .117

Boulic, Jean-GabrielParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] .117

Boulle, Robert CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .166

Bouresli, Tareq MKuwait . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .139

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Bourgnon, RalphLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .141

Bowen, James MAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .205

Boyle, PatrickPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Bradley, John SGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .109

Bragato, FrancisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] .117

Branellec, ThierryNantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .117

Brankovic, MiroslavSarajevo. . . . . . . . . . . . . . . . . . . . . . [email protected] . .101

Breit, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Bresolin, JohnSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .96

Bridge, MikeGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .183

Brinskelle, RomanFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . .121, 126

Brown, Charles ESpartanburg . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .209

Browning, SimonNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .180

Bruce-Tagoe, FrederickAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .126

Brucher, LucLuxembourg-Strassen . . . . . . . . . . . [email protected] . . . . . . . . . . .141

Brückner, RobertOldenburg . . . . . . . . . . . . . . . . . . . . [email protected]. .123, 124

Bruns-Coppenrath, JürgenOsnabruck . . . . . . . . . . . . . . . . . . . . [email protected] . .124

Buchanan, AnneGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .182

Budin, Sandra LMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .196

Bui, Van VuongHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .217

Bull, PaulSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .96

Bullock, AdamNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

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Burack, ScottLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Burak, FredricNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Burak, RobertAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .205

Burke, SharonMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Burks, BruceBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .211

Burnett, AndrewAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .191

Bush, David EWilliamsburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .210

Bussiere, GillesMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .105

Buurman, ArjanDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .148

Buxton, NickNorwich . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .179

Bvurere, SydneyHarare . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .217

Byrne, J PatrickJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .194

CCabrera, FranciscoCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .216

Cace, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .203

Cairns, Brock DCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .104

Cairns, BillyLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .181

Calder, NickPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .95

Calderon H, BettySan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .111

Callahan, Thomas ESan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . .X, 215

Calleja, Jose MiguelMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .169

Cały, JanWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .157

Cámara, Luis AlbertoMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . .143

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Campbell, RyanCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .165

Camposllera, MarioPuebla/Guadalajara . . . . . . . . . . . . . [email protected]. . . VI, 145

Canales, CarmeloMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .169

Cano, LeticiaMerida . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .145

Cano, MarioMerida . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .145

Capodanno, DavidEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .198

Cardone, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .136

Carotta, DanielZurich . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .172

Carpentieri, BeniaminoCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . VI, 216

Carrau, FedericoMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .216

Carretero, Francisco JavierMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Carruthers, GaryGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .186

Cascone, MauroNaples . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .134

Casini, ChristopherParamus . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .200

Cassidy, JohnLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

Castellanos Chacón, Horacio AlfredoSan Salvador . . . . . . . . . . . . . . . . . . [email protected] VI, 114

Castinel, GuyMarseille . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . IX, 116

Ceballos, SergioMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . .143

Cech, RainerBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .119

Cella, Clare ENew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .202

Cervinka, DavidPrague. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .112

Chaffin, Bradley SCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .206

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Chaitowitz, Garron MJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . IX, 167

Chalfin, AlanHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .201

Chamera, AgnieszkaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .157

Chan, EdmundShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .110

Chan, JudyKaohsiung . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .173

Chandra, SantosoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .132

Chang, RonnieTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . VII, 173

Chappell, Kenneth RWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .190

Chartouni, ElieBeirut. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .140

Chartouni, GeorgeBeirut. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .140

Chatain, MichelLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .116

Chatham, William G (Grant)Surfers Paradise. . . . . . . . . . . . . . . . [email protected] . . . . . . . . .96

Chau, Man KitKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .142

Chazen, JeffreyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Cheeseman, PaulSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .96

Chen, AdaShanghai . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . VII, 110

Chen, TomasPanama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .154

Chen, JennyGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .186

Chen, PeterKaohsiung . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .173

Chew, Vincent C ESabah . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . VII, 142

Chew, LawrenceHonolulu. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .192

Chiarino, Juan AntonioMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . VI, 216

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Chin, MichaelSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .163

Chinchay, WilfredoLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .156

Chino, HidetoTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .137

Chiou, JeffreyTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .173

Chirico, EmmanuelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .202

Chiu, PeterTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .173

Christiansen, Hans MunkeboCopenhagen. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .VIII, 113

Chung, Alfred W CHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .129

Church, DuncanJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . IX, 167

Cienkowska, MirosławaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] 157

Cillié, StephanCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .165

Clarke, Rosemary JLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Clarke, Paul MLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .181

Cleaveland, RichardEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .198

Cloppert, William JCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .206

Coakwell, TimCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .104

Cogan, PeterGrand Cayman . . . . . . . . . . . . . . . . . [email protected] . . . . . .108

Cohen, BrentSurfers Paradise. . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Cohen, GeraldNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Cohen, HowardEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .198

Cohen, RichardBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . . .198

Coles, RandyBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .211

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Collins, StuartLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .184

Collins, SteveFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .190

Colloca, RichardHackensack . . . . . . . . . . . . . . . . . . . [email protected]. . . .199

Colmenares, GladysCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .216

Colyer, KimBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .93

Condon, William STinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .192

Connors, JamesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .203

Conrad, Dennis ABellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .211

Consolo, Domenick FHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Cook, GinaAuckland - Takapuna . . . . . . . . . . . . [email protected]. . . . . . . . . . . .149

Cook, Malcolm R GBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .179

Cooke-Varallo, ColleenMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .206

Cooper, LindaLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

Copeland, DavidDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .132

Copping, RickMount Barker . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .95

Corti, ClemensGraz. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .97

Cortney, DavidSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .188

Cosgrove, JohnHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .201

Costagliogla, FranckMarseille . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .116

Cousin, ClaudeParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .117

Cowley, Mark ETucson. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .185

Cox, CharlesLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .184

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Coyle, Christopher TJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .194

Coyle, Kenneth WJeffersonville . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .194

Crancer III, Ralph ESt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .197

Crawford, CamCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . IX, 104

Crighton, DorianChristchurch. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .150

Croarkin, KennethEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .198

Crowe, Michael HDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .133

Crowe-Maxwell, AtleSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .96

Cruz, JimyMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . .143

Cruz Neves, Nuno MiguelLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .157,158

Cruz, FranciscoVeracruz. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .146

Cryer, James MDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .133

Cumming, TimothyGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .109

Cuono, CiroHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .201

Cunningham, LanceSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .92

Curry, O BrentTulsa . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .206

Custodio, CeliaLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .157,158

Cutler, Martin JLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .199

Czajkowski, Philip CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .193

Dda Costa, MichelleJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .167

Dalal, MurtuzaKampala. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .175

Dalaney, ShebaSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .189

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Dall, Keith JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .166

Dalla Longa, MarcoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .136

Damas, MiguelOporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .158

Dandrow III, Robert VNorwell . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .196

Daniel, WendellGrand Cayman . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .108

Daniel, WendellNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Daniele, RobHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .201

Danish, LeslieNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Dankowski, JanGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .186

Danne, Marc DrHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .122

Daoud, FaicalAlger . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .91

Darley, StephenPKF International . . . . . . . . . . . . . . . [email protected]. .V, VI, 104, 147, 174

Daverin, Mark CPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

Davies, SandersStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .190

Davies, MarkBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .179

Davis, RogerPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .207

Day, BridgetEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .198

DeCataldo, Michael AProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .208

De Cubillos, DeliaBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .110

De Jonge, DannyAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . .99

De Jonge, ElsabeWelkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .168

De Weerdt, PaulAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . V,VII,VIII,99

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Dean, Richard AMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .95

Dearden, Phillip EDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .133

Dearman, DavidLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

Deeter, David AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .191

Diegel, CharlesPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . .207

Del Vecchio, RuggeroMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .135

Del Vecchio, SalvatoreMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .136

DeLand, John CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .193

Delcaldo, Maria LuisaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .134

Delcourt, LaurentParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .117

Deltour, LucAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .99

Demetriou, PambosLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .112

Demonte, FrancescoRome. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .135

Dennig, ChipCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .206

Denny, Albert RWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .195

Deprit, SantiagoBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .169

Desangles, Hector GuzmanSanto Domingo. . . . . . . . . . . . . . . . . [email protected] . . . . . . . VI, 113

DeSantis, NicholasHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .201

Desloges, Anne-MarieMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .105

Desmond, Timothy JHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .201

DeSoiza, RonHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Devi, PChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .130

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Di Bartolo, RossCanberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .94

Di Fresco, GianlucaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .136

Diamond, GeorgeCanberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . .94

Diarov, NailKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .160

Diederich, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] .VIII, 121, 124

Diestelhorst, UlrichHerford . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .122

DiGia, MarioParamus . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .200

Dillman, AaronSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .106

Dillman, ChipCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .205

Dillon, John RAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .149

Dimes, NeilBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .183

Director, GustavoBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . IX,92

Djidotor, Yawo FLome . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .174

Dobbins, ThomasHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Dolci, CarolynHackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Domenico, Mauricio Lotti deSao Paulo . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .102

Domínguez, OscarGuadalajara . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .145

Domínguez Ortíz, María ElenaMexico City Polanco . . . . . . . . . . . . . [email protected]. . . . . .143

Donald, Peter JWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .107

Donnellon, James ACincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .206

Donsbach, ThomasFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected]. .121, 126

Dougherty, PaulBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . .198

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Downey, BrianEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .198

Dramitinou, ChrisiAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .127

Dreher, RickMilwaukee . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .212

Drew, Timothy ALondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .184

Drewett, David A RDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .133

Drucker, ArthurNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Duffy, BrianNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .202

Duhau, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .VIII, 117

Duhau, SandrineParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .117

Dumke, ErikHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .121

Duncan, PeterDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .166

du Plessis, EugeneJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . IX, 167

Durán, JaimeBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .110

Durán Robles, JavierMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . .143

Dutkiewicz, Robert JSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .196

D’Uva, JoanBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .198

Dziedzic, Joel RChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .193

EEagles, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .178

Earley, ThomasPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . .207

Eberle, Jr Richard GSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .197

Eble, Mark DIndianapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .214

Eckenrod, BillGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .186

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Edwards, GeoffAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .93

Egermann, FlorianBalingen. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .119

Eide, DukeBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .211

Einhorn, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .203

Ellerich, Dr MarianDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .120

Ellis, Paul JNottingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .180

Elms, Robert AWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .151

Endler, LucianaRio de Janiero . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .103

Entwistle, TimManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .181

Eriksen, Peter KrogsrudCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .113

Erskine, DouglasBelize City . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .100

Escott, CharlesLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .181

Espen, PascalLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .141

Etheridge, Christopher EAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . .191

Evans, RickSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .188

Eyles, MarkMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .95

FFaical, DaoudTunis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .175

Fairhurst, MarkLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .181

Farber, PaulNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .203

Fasselt, Dr MartinDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .120

Faugno, AnthonyWall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .200

Faulhaber, Dr KlausTauberbischofsheim . . . . . . . . . . . . . [email protected] . . . . . . . . .125

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Partners

Faulkner, RichardGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .183

Fauteux, PierreMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .105

Fay, M DouglasProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .208

Fazio, TomMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .95

Fechner, DavidAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .93

Fedorovich, Richard CAkfron . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .205

Feijoo Eguillor, José AntonioMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .169

Feinerman, TobiasNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .203

Feld, Adam GCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .206

Fenech, AlexBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .142

Fenn, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . .121, 126

Ferguson, KeithIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .178

Fermanis, SimonPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .95

Fielding, Jr James CRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .195

Fields, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .203

Filatova, RaisaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Filipcova, HanaPrague. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .112

Findlay, Keith GWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .107

Finerty, Timothy PSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .196

Fiore, Alfred WStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .190

Fischer, Dr HelmutNuremberg. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .123

Fischer, Dr BertramNuremberg. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .123

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Fisher, PhilipLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .184

Fisher, RichardNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .203

Flamand, GuyKnokke-Heist . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .100

Fletcher, Carol EChristchurch. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .150

Floch, JulieNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .203

Flynn, Brian MParamus . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .200

Fodera, JohnNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .203

Fogarty, MarcEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .198

Ford, RobertCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .206

Forrest, JohnBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .211

Forry, JohnNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .203

Fowler, D ShawnAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .191

Fox, JohnNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .215

Frain, Tom GWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .107

Frazier Jr, James FAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .191

Freckmann, Chris DSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .96

Freeman, Sonia MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .209

Freeman, Gary AWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .195

Freire, Henry ANew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .202

Frey, BenJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .167

Frías, RafaelVeracruz. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .146

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Partners

Friedlein, Keith AChicago . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .193

Frondall, DougSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .106

GG, ShankarCoimbatore . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .130

Gade, Sven PeterDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .177

Galadima, Daniel AbdouNiamey . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .152

Galindo, Hector EBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .110

Galloway, BrandonEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .186

Gamboa, PauloLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .157,158

García Alcalá, RicardoPuebla . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .145

García Lara, AndresGuadalajara . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .145

García-Rodriguez, Juan JoséSan Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .159

Garcia Veramendi, JavierSanta Cruz . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .101

Gardeazabal, ManuelBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .169

Gardner, SteveFort Collins. . . . . . . . . . . . . . . . . . . . [email protected]. . . . .190

Gardner, Omax A ESt Kitts. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .170

Garvey, David JMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .95

Gathani, ManharlalSabah . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .142

Gaublomme, HildeAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .99

Gauthier, Jody AChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .193

Gawley, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Gazaryan, ArturSt. Petersburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .161

Geehreng, Daniel BRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .195

Gelbcke, Ernesto RubensSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .102

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Genz, JohnWall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .200

George, AbiossehBanjul . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .118

Gering, PaulDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .166

Gershengoren, IrinaNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .203

Gertenbach, KevinDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .166

Ghadiali, HashimNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Ghafoor, HamidLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .181

Giacometti, UmbertoVerona . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .135

Gibson, DanielBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . . .198

Gibson, MatthewManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .181

Gichuki, JoeNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .138

Gill, MartinEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .182

Gilligan, JohnLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

Ginesta, CarlesBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .168

Glick, Sally LLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .199

Glück, ClaudiaVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .98

Glueck, StevenPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . .207

Glud, Gary PEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .186

Gobeille, David AProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .208

Goddard, KenRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .189

Godshall, William AAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .191

Godt, NealEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .198

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Goh, AllenNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .187

Goldenberg, NeilNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Goldfein, LaurenceNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .203

Goldsberry, Edward NHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .209

Gomberg, BruceNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Gomes de Barros, MarceloSao Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

Gomez, Miriam MercedesSanto Domingo. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .113

Gómez, RaúlCelaya . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .144

González, AntonioSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .109

Gonzalez, HumbertoBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .110

Gonzalez, SantiagoMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .169

Goodall, FraserNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .180

Goodchild, MartinLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . V,VIII,178

Goodman, CraigNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Goosen, CobusGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .166

Gordon, Bruce RSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .X,96

Gordon, RussellPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . .207

Gornaya, AnnaSt. Petersburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Gort, EricAmsterdam . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .147

Gottschalk, Dr Paul RichardSaarbruecken. . . . . . . . . . . . . . . . . . [email protected] . . .125

Gough, KatherineNewport Beach. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .187

Gould, KieranSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

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Gould, Ian JBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .179

Goutagny, EmmanuelLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .116

Grabe, HelmutBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .119

Gradova, TatianaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .161

Grafton, ScottMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .105

Granger, Jr Frank JHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Grant, Michael NSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .96

Grant, RobertLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

Grapini, Anca CristinaTimisoara . . . . . . . . . . . . . . . . . . . . . [email protected] . . .160

Gray, LarryEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .198

Greaves Bonello, DonnaBirkirkara . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .142

Green, Georgette MGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .187

Green, James KRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .195

Greenacre, BrianSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .96

Greer, CharlieCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .X, 205

Gregori, MariosLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .184

Grimaldi, NancyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Grinnan, J MichaelJeffersonville . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .194

Grobler, HannesPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .168

Groskopf, Thomas JCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .206

Gross, ClaudeStrasbourg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .118

Grosse-Brauckmann, OliverPKF International . . . . . . . . . . . . . . . [email protected] . V, VII, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .104, 116, 140, 153, 171

Growcott, BruceMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .95

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Partners

Gruber, DavidPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Grubor, PetarBelgrade . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .163

Guerra L, Aldo EliManagua . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .151

Guerrero Bolán, EduardoGuadalajara . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .145

Guidry, Kenneth JHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .209

Guinn, DavidPort Moresby . . . . . . . . . . . . . . . . . . [email protected]. . . . . .155

Gunawan, JimmyMedan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .132

Gutkind, SonnyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .203

Guzmán, Eduardo DíazMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . .143

Guzman, Ml AmaurySanto Domingo. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .113

Grzywacz, MarcinWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .156

Guzik, StevenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Gvetadze, DavidTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .118

HHabjan, MarjanLjubljana . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .164

Hadiwinata, PaulMedan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . VII, 132

Hadjiloucas, MichaelEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .198

Hafenrichter, HansMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .123

Hagen, JulieCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .206

Haigh, Michael SNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .209

Hajaj, Motasim FDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .177

Halfon, HaimTel Aviv. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .133

Halloran, PatrickHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .201

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Hamblin, BrianBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .179

Hamdy, AhmedNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Handel, BeataWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .157

Handel, HaraldSaarbruecken. . . . . . . . . . . . . . . . . . [email protected] . . . .125

HandrionoMedan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .132

Hanley, William JTinley Park . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .192

Hanna, LeeWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .190

Hannan, MattAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .93

Hannington, AndrewJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . .V, VI, 167

Hansen, FionaMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .95

Hansen, Gordon LChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . VII, 150

Handwerker, JayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Hanxleden, DieterFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . .121, 126

Hardaker, CathLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Harden, WendyMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .196

Harihan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .130

Harrigan, Wilbur ABasseterre . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .170

Harris, JeffLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .184

Harrison, PatrickLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .184

Harrison, RobertNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .203

Harrup, PeterIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .178

Hart, James LBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .185

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Haslbauer, John MNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .202

Hatch, JamesNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Hawkins, Robert AGreat Yarmouth . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Hazelcorn, CharlesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .203

Healy, Thomas BRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .210

Hebert, Byron MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .209

Hedblad, PamSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .189

Heiriss, Roland HWelkom . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .168

Helle, Jean-JacquesStrasbourg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .118

Hennelly, Mark JGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .187

Henry, PhilipSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Herman, GlennHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Herman, Adam JSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .197

Hermanson, RayNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . .187

Hermosa, Walter EAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected]. . VI, 155

Hernández, FelicianoMexico City Polanco . . . . . . . . . . . . . [email protected]. . . . . . .143

Hertz, HoraceNewport Beach. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .187

Heuzey, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .202

Hicks, AngieBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .93

Hidayat, AchmadJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .132

Higgins, GarrettHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Hiley, Jason DManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .181

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Hill, HowardManchester . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .181

Hillebrand, StefanOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . .123

Hilligoss, Timothy JSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .196

Hills, Jon W MGuildford . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .183

Hills, Ian GRed Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .105

Hiong Goh, BunSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .163

Hirsch, Kenneth Edison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .199

Hirschmann, StefanMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .123

Hirsh, Gary HLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .199

Hoekema, Lucy JTinley Park . . . . . . . . . . . . . . . . . . . . [email protected] . . . .192

Hoffman, EliBridgwater . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .198

Hofmann, WolfgangFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . .121

Holbrook, Gary BSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .96

Holgate, StephenLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Holmes, MarkEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .182

Holowath, TerriCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .104

Homewood, JasonLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .184

Hooper, IanSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .96

Hospital, Gustavo OmarBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .92

Hottle, DeanHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .201

Hough, JulieCaringbah . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .97

Housseau, JoëlleParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .117

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Housseau, PascalParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .117

Howard, MattNorwich . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .179

Hoyt, JohnGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .186

Hsu, ShepherdTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .173

Hube, Steven PCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .206

Huddleston, AndyLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .184

Hudson, RobertBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .179

Hughes, TimChicago . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .193

Hugo, JacoGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .166

Huilizen, Jean-MarcNantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .117

Huiskamp, RudiJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .167

Hull, Carol MBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .93

Hull, MarshalWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .195

Hulston, DavidWellington . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .151

Humphreys, ChrisSheffield. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .182

Hung, Pham TienHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .217

Hünger, FranklinDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .120

Hunt, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .93

Hussein, LewisHarare . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .217

Hydock, Kenneth GLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .199

IIlina, NadezhdaSt. Petersburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Imperiali, Enrique MBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . .92

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Innocenti, MassimoFlorence. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .134

Ipsarides, ZenonasLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .112

Isakov, OlimjonTashkent . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .216

Ishihara, MihoOsaka . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .137

JJackson, JaneLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

Jackson, Bryan AGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .182

Jackson, BradleyCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .165

Jackson, MichaelHastings. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .150

Jacobson, Kirk RLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .197

Jaffer, SujataDar-es-Salaam. . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .174

Jakubczyk-Caly, EwaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .156

James, BrettNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .203

Janes, George BBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .195

Jeffries, JeffGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .183

Jenkins, David MGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .182

Jessop, StuartLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .181

Johannes, GisaBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .119

Johnson, Laurie LLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .197

Johnson, Cindy SAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .205

Johnson, AnitaVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Johnson, Timothy DChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .193

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Johnson, Gary MLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .197

Joiner, MatthewBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .93

Jones, RayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .202

Jones, Jeremy DAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .191

Jones, Stanley RRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .195

Joseph, Henry ASt George. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .128

Joyner III, James FSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .209

Juliana, DeniseFort Collins. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .190

Jun Tai, PeterGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .183

Jüngling, MarcusFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected]. .IX, 121, 126

Jurewicz, MarkHackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . .199

Justo, NunoLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .157,158

KKabeberi, DavidNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .138

Kahn, MiltonHackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .199

Kaknjo, LejlaSarajevo. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .101

Kaiser, AaronNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .203

Karakostas, AimiliosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .127

Kardos, StefanBratislava . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .164

Karlovsky, JonathanSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .96

Karnofsky, BrianNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .203

Kashtanova, IrinaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .176

Kasianovitz, KenSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .188

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Kassay, AlanHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .201

Kassimatis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Kassioumis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Katz, Marcelo HBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .X,92

Kavellaris, AnastasiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Kawamura, DouglasGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .186

Kaye, Donald CBanjul . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .118

Kayoulis, EfstathiosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Keane, Kevin JHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .201

Keane, RobertEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Keating, John DBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .93

Keim, J ScottSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .209

Kelly, John FWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .107

Kelly, Raoul JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .166

Kelly, JohnMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .95

Kelner, Ronald IMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .196

Kelson, JeffreyEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Kennedy, ThomasNew Windsor . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .202

Kenyon, Joseph DMinneapolis . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .196

Kerry, Adrienne MLincoln. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .180

Khattab, MohammedAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .137

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Khodjakulov, IlkhomTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .216

Khoury, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .93

Kimball, Jr Joseph HProvidence . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .208

Kimmell, DanielleAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .205

King, Robert DSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .96

King, StephenLeicester . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .180

Kirkcaldie, EwenPalmerston North . . . . . . . . . . . . . . . [email protected] . . . . . . . . .151

Kirkham, JeffLincoln. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .180

Kissun, NicoleLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . IX,184

Kisuu, MartinNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .138

Kittakis, StratosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Klein, HowardEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Klein, HubertHackensack . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .199

Kleinman, BernardNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .203

Klink, PetraWindhoek. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .147

Knee, MartinNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .203

Knight, EvertonRoad Town, Tortola . . . . . . . . . . . . . . [email protected]. . . . . . . . .103

Knouwds, EricWindhoek. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .147

Koch, WernerSaarbruecken. . . . . . . . . . . . . . . . . . [email protected] . . . . .125

Kock, SoneJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .167

Koehler, AndreaWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .126

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Koestering, EmielRotterdam . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .148

Kofopoulos, CharalambosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Komalasari, LidwinaJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .132

Kopf, ChrisHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .201

Kordonsky, RobertTel Aviv. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .133

Korte, SilviaOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .123, 124

Kot, DavidChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .193

Kothandaraman, VChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .130

Koukoumas, GeorgeNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .112

Kraus, ChrisBozeman . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .214

Kraut, WilliamEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Kreit, StevenNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .203

Krimphoff, RobertFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . .121, 126

Krivoruchkina, YanaSt. Petersburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .161

Kubikowski, GregoryNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .203

Kuchi, ViswanadhHyderabad . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .130

Kuciński, MariuszWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .156

Kuhns, CarlaEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .186

Kussmann, Dr MichaelDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .120

Kyprianou, KyprosNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .112

Kyriakakis, ChrisAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected] . . .191

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LLabat-Scheer, IsabelleStrasbourg . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .118

LaCosse, TanyaLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .197

Lafferty, Richard ALivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .199

LaForge, MichaelLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .199

Lager, SeanAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .191

Laigle, FrançoisParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .117

Laksmana, ArsonoMedan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .132

Lam, Edith K BHong Kong. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .129

Lamb, ChrisPalmerston North . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .151

Laming, MatthewAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .93

Landreneau, FrankHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .209

Landry, RobertHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .201

Larone, David FToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .X, 106

LaRosa Jr, LeonPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .207

Laski, Julian PabloBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . .92

Lau, AlexShanghai . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .110

Laurain, ChristianLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .116

Laveman, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .204

Lawson, TerriAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .191

Lawson, Teyi AntoineAbidjan . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .111

Lawson, Robert JJohannesburg . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .167

Lawson, John AMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .196

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Lay, Dennis MChristchurch. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .150

Laycraft, David JCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .104

Leasure, Barry Charlotte . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .205

Lee, WisdomTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .173

Lee, Eng KianSingapore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .163

Lee, K JosephNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .202

Lee, LaurenGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .186

Lee, MarkNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .204

Leewarden, RobertMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .105

Lefebvre, GeertAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . . . .99

Lehnertz, NicolasMarseille . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .116

LeLoup, HanneSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .188

Leonard, MarcusSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .96

Leonard, KatherineSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .188

Leong, David T KHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . VII,129

Leong-Chung, HerveVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . .107

Leung, HenryHong Kong. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .129

Leung, BenGeorge Town . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .108

Leventhal, LewisNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .204

Levine, RobertNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204

Levy, Peter ALivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .199

Lewerenz, TomWashington DC . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .215

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Partners

LiBrandi, LouisNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .202

Lichtig, RichardHackensack . . . . . . . . . . . . . . . . . . . [email protected]. . . . .199

Lickfett, UrteDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .120

Liddell, DavidBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .179

Lifshitz, EdwardNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204

Lin, AnnTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .173

Lin, FrankTaiwan . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .173

Lindle, MartyHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .209

Lipschultz, BrentNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .204

Lister, MarkLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .X,181

Lloyd-Thomas, LeighLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .184

Lockhart, Renee DNassau . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .98

Loh, Chye TeikKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .142

Loiacono, ChristopherNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .204

Loisi, Vito GChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .193

Loits, GuntherBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . .100

Lomize, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .161

Longo, SamuelPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . .207

Longshaw, CarlPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Loots, AlbertBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .93

Lopez, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204

Lorber, MichaelSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .188

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Loussinian, SahakGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .186

Love, KarenHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .209

Lubis, Ade FatmaJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .132

Lübken, UlrikeOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . .123, 124

Lucho, WaldoLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .156

Luedke, GaryVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .107

Lugnier, FredericStrasbourg . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .118

Lugosi, JeffLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .214

Lüke, KlemensOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .123

Lummel, HansMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .123

Ludby III, Roger WAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .191

Lutz, Steven FChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .193

Lutz, KellySaskatoon . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .106

Lutzke, ThorstenHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .122

Lynch, Graeme SAuckland . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .149

Lyon, PaulSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .96

MMacArthur, HayesEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .199

Macaulay, William JVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .107

MacDonald, TerryVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .107

Machado, LeandroMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .216

Mack, JamesPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .207

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Partners

Maclean, TonyPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Madariaga, RamonBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .169

Madden, Charmaine AnitaKingston. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .136

Madden, AulousKingston. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .136

Madeira, Clovis AiltonSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .102

Magrí, DolorsBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .168

Mahe, JacquesSt Nazaire . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .117

Maia, VitorOporto . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .158

Makris, IoannisAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Malone, MeadeRoad Town, Tortola . . . . . . . . . . . . . . [email protected] . . . . . . . . . .X, 103

Mandrides, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Mangels, JonathanCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .205

Mangiaracina, CharlesHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .201

Mangion, George MBirkikara. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .142

Mangion, Pierre EtienneBirkikara. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .142

Manilal, ManojPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .168

Manna, WayneAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .93

Mansour, Jr Joseph AProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .208

Mao-Cheia, SimonePort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .167

Marin, MiguelSeville . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .169

Marchini, Fernando MurilloSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .111

Marghescu, AdrianBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . .160

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Mark, Ainsley APort of Spain . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .175

Mark, AlexanderWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .126

Marks, LesterNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .204

Marouani, LassaadTunis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .175

Marrinson, David SMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .196

Marshall, Donald KRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .195

Martin, AndreasVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .98

Martin, D EdwardNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204

Martin, Chad CCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .206

Martin, MarilynIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Martin, ReneeVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Martins, GrahamAbu Dhabi . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .176

Martínez, RicardoMexico City Del Valle . . . . . . . . . . . . [email protected] . . . . . . . .144

Martin-Long, Valerie AGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .183

Marti-Warren, Tania CDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .166

Mason, Michael RRockville. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .195

Massa, ClaudioLugano . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .172

Mastaler, Jr Joseph SFairfax . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .210

Master, GaryPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .207

Master, MarkPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Mattia, MichaelEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .199

Matan, Ronald GLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .199

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Partners

Mataragiu, CarmenTimisoara . . . . . . . . . . . . . . . . . . . . . [email protected]. .160

Mateos, AscensiónMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .169

Mathew-Jones, HughLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .184

Mathuez, GilbertoSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .102

Mathieson, IanLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .184

Matsuyama, KatsumiTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .137

Maulbeck, MatthewNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .204

Maxwell, CraigSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .96

Mayer, JayEau Claire . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .211

Mazzoti, StephenNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .204

McCarthy, Christopher JHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .201

McCaslin, RandyHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .214

McCauley, Daniel KJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .194

McCrosson, MatthewHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .201

McCullagh, AnthonyAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .149

McDaniel, SethAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .191

McElroy, ChristalEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .199

McGee, Kari LWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .190

McGovern, CatherineDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .132

McHardy, NeilDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .166

McKervey, Kevin HSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected] . . .196

McLafferty, MichaelEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .199

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McLaren, DianaNantes . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .117

McLellan, DaveCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .104

McMillan, RobertNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .204

McMurtrie, Scott JSurfers Paradise. . . . . . . . . . . . . . . . [email protected] . . . . . . . .96

McMurtry, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] .204

McNamara, MikeCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .205

McNaughton, Bob FLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .181

McPhedran, Keith GRed Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .105

Mead, DavidAlton . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .183

Meadows, JasonAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .191

Medvedeva, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .176

Meguellati, IbrahimAlger . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .91

Melton, BillSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .189

Mensshan, George EkowAccra. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .126

Meola, JackBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .198

Merchant, RogerNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .180

Merchant, AnsarDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .176

Merklin, James EAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .205

Merrygold, DavidIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .178

Meulman, AndréDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .148

Meyer, JackieFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .190

Meynendonckx, BartAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . . .99

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Michaelson, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .204

Michel, JohnCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .206

Michoud, StéphaneLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .116

Mihailaros, JohnCanberra City . . . . . . . . . . . . . . . . . . [email protected] . . . . . .94

Miller, Jeffrey (J R)Atlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .191

Milner, Arthur JSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .96

Milner, SteveLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .187

Minie, CharlesGeorge. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .166

Miniken, DavidBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .211

Minnefor, Anthony JrEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .199

Miranda, ErnestNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . .187

Mirchandani, RiteshNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .138

Mistry, KiritLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .184

Miyamoto, MicaGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .186

Mohamed, FayazCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .165

Mombo, Nim’ne EMonrovia . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .140

Monea, Rose MarieRed Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .105

Money, JamesLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Montaño, RobertoMexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . .144

Montiel, PatricioMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . .143

Mooney, JamesMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .95

Moore, ElizabethGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .186

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Moormann, FrankBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . .119

Moosbrugger, MichaelaGraz. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .97

Moretti, CarloSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Morgan, GarethDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .166

Morlock, Robert GMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .206

Morris, Jr Robert EStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .190

Morton, Tom MVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Moscone, LauraMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .216

Moss, SarahBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .179

Motta, FrancescoRome. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .136

Mueller, Douglas MSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .197

Mulhare, ThomasEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .199

Mullens, HerwigHasselt. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . .100

Müller-Kemler, ChristianDuisburg . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . 120

Muniz, Brad ELivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .199

Munton, Perry EVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Muriello, JosephGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .186

Murray, John MNorfolk. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .210

Muskett, Michael JGreat Yarmouth . . . . . . . . . . . . . . . . [email protected] . . . . . . .178

Mythily, SMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .131

NNachmias, RichardNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .204

Nahma, JackBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . . . .198

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Nairne, JenniferCentral Coast . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .94

Nakashima, DeneenHonolulu. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .192

Nakamoto, EikoTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .137

Naples-DeAngelo, KristeBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . .198

Naranjo, CristinaGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .113

Naranjo, EdgarGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . VI, 113

Naranjo, BeatrizCaracas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .216

Narasimhan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .130

Narine, Harry NGeorgetown . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .128

Negra, WalidTunis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .175

Negri, FiorannaMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .134

Neier, Darryl SLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .199

Neier, DennisNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204

Nelson, Peter AndrewLomé . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .174

Nessen, SteveGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .186

Newell, JonLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .181

Nguyen, Hong LienHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .217

Nguyen, Thi GamHo Chi Minh City . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .217

Nguyen, Thuy NgaHo Chi Minh City . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .217

Nickles III, Nick CBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .195

Nicolaou, NicolasNicosia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .112

Nihill, John JMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .206

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Nield, BillyCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .165

Nijhuis, Gerry JDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .166

Nikiforov, SergeyKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .160

Nikolaev, IgorMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .161

Nishi, KevinVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .107

Njoh, Francois MDoula . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .104

Noldred, Samuel AbayomiFreetown . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .163

Nomura, TrishaHonolulu. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .192

Norman, John MCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .205

Novikov, StanislavMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .161

Nowotka, LutzHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .122

Nugent, John HDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .133

Nunes, António TLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .157,158

OO’Beirne, GerryNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204

O’Connor, Jr Edward GParamus . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .200

O’Donnell, JohnEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .199

Oeltjen, John ESt Charles . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .197

Ogez, James RTulsa . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .206

Ogryczak, EwaWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .156

Oguttu, CharlesKampala. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .175

O’Keefe, StephenSurfers Paradise. . . . . . . . . . . . . . . . stephen.o’[email protected] . . . . . . . .96

Oki, Patrick HHonolulu. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .192

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O’Leary, DonalDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .132

O’Leary, RichardSan Francisco . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .189

Oling, Scott PHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .201

Oliveira, José Antonio deSao Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .102

O’Neil, JerryNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .202

Orah, GeoffreyKano . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .153

Ordenes Cerda, PatricioSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .109

Ordoñez, Sylvia DiannaMexico City Downtown . . . . . . . . . . . [email protected] . . . . . . . . .144

Orellana, WalterGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .113

Orlandi, CarloMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .136

Oropeza de la Cruz, José SMexico City Polanco . . . . . . . . . . . . . [email protected]. . . . . . . . .143

O’Rourke, TimothyBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . .198

Osborne, DonnaEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .186

Österreicher, Dr PrimusVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .98

Oszli, Donald GRed Deer . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .105

Oviedo, FranciscoMexico City Polanco . . . . . . . . . . . . . [email protected]. . . . . . . . . .143

PPadilla, Cynthia CCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .206

Pagano, WalterNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .204

Paialii, ShellyLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .187

Painter, IanAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .93

Pall, RenateGraz. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .97

Pallett, PhillipLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

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Palma, EricCancun . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .144

Palomares, LuisMadrid . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .169

Palomino, CarlosBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .169

Panagia, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .136

Pannenbäcker, ThomasDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected]. .120

Paolacci, JohnMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Papaleo, DaniloMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .135

Parbhu, Jugdis HAuckland . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .149

Parker, BruceHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .201

Parmegiani, LeoNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .202

Paruk, Ahmed EDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .166

Pasquetti, GiuseppeMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .135

Passmore, NormaJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .167

Pastierik, VladimirPrievidza . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .164

Patel, PradeepSuva . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .115

Patel, KumarLautoka . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .115

Patel, Nalin KSuva . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .115

Paterson, Frank RGlasgow. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .182

Patsis, PanayiotisAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Patwa, Zarir JMuscat. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .154

Pavlidou, AvgoustaLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .112

Pawiroatmodjo, SikantoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .132

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Pazen, StevenAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .99

Peay, J JayClinton . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .208

Pecnik, PrimozLjubljana . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .164

Pedrosa, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .168

Pendergast, RonNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . IX

Pennet, JohnEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .199

Penta, CarmenWall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .200

Perdomo, AlexTegucigalpa . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .129

Pereira de Carvalho, EdsonSao Paulo . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .102

Pereira, StanyDubai. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .176

Pereira, AntonioMaputo . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .146

Peressute Junior, OsvaldoCuritiba . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .102

Perez, JoeSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .188

Pérez, FélixBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .168

Perrin, Victor Jean LouisAbidjan . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .111

Peruchon, MoniqueParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . 117

Peskin, Jeffrey BLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .199

Petermann, FrederickParamus . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .200

Petermann, Christopher DNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .202

Pethke, BerndBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .119

Petuh, AlexeyMinsk. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .99

Pflugfelder, PeterDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .120

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Partners

Phelps, David LCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .206

Philip, Renee-LisaPort of Spain . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .175

Phillips, EdwardPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . .207

Phillips, StuartGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .109

Phuong, Mai LanHanoi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .217

Piante, DenisLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .116

Pieper, Lee EJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .194

Pieper, John CJeffersonville . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .194

Pigasov, OleksiyKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .176

Pignanelli, GuidoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .136

Pileggi, FrankPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Pillote, Jr Robert LRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .195

Piszko, Mark JNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .202

Pitelis, DimosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Pitt, M DeborahMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .206

Plessner, KennethPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . .207

Plews, RickSheffield. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .182

Plousis, Veronica MMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .206

Politziner, DavidBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . .198

Politziner, PhillipEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .199

Pollmeier, Hans-RudolfHerford . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .122

Polonsky, EliasBuenos Aires . . . . . . . . . . . . . . . . . . [email protected] . . . . . .92

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Partners

Polyakova, ValeriaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Pomfret, David JLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

Pong, Siew InnSingapore . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .163

Poti, James VRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .210

Poulsen, Rex HLos Angeles . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .187

Poutsma, JackKerikeri . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .150

Powell, LuciaRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .189

Pozielli, MichaelPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .206

Prager, BruceNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204

Prasana Kumar, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .130

Prawirasetia, SayagaJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .132

Price, Gregory SHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .209

Prindl, GüntherVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .98

Procudanov, NicolayKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .160

Prokopidis, AntoniosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Pronk, DickDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .148

Prosch, Dale ABirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .185

Prost, Michael JSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .197

Prost, DavidRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .106

Psaltis, EdSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .96

Pucci, John LProvidence . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .208

Puchert, GarthNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .204


Punane, AijaRiga. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .139

Puran, DhangeeDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .166

Purvis, John LKaiapoi. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .150

Pyatenko, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Pyne, GrantSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .97

RRaab, StephenPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Radhika, HNew Delhi . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .131

Rae, AlastairEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .182

Rahardja, HermantoJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .132

Rahardjo, HidajatJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .132

Rajeshwari, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .130

Ramakrishnan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .130

Ramanarayanan, JMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .131

Rambe, PangadilanJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .132

Ramey, DanHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .209

Rammes, Jason PCincinnati. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .206

Ramnarine, VishwamintGeorgetown . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .128

Ranchhoojee, SanjayPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .168

Randall, GrahamIpswich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .178

Rands, Daniel RHobart . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .94

Rashed, HanyCairo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .114

Raso, ZdravkoBelgrade . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .163

Partners

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Ratcliffe, David JSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. .V,VI,VII,92,96,97

Rauert, ThomasHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .121

Rayner, JennyMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .95

Reding, CarloLuxembourg. . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .141

Reichard, JimCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .205

Reichert, JochenTauberbischofsheim . . . . . . . . . . . . . [email protected] . . . . . . . . .125

Reid, Anthony J CPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .167

Reid, WayneAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .191

Reilly, Kevin FFairfax . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .210

Reiner, LoriPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .207

Reiners, FrankOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .123

Reiter, JosefMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .123

Reith, AndresSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Retourné, MichelParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . .117

Ricketts, Brian GLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .181

Rieger, JerryRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .106

Riggs, ThomasNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .202

Rinaldi, MarcStamford . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .190

Rindorindo, DonnyJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .132

Ringer, DavidNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .204

Riva, MicheleMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .134

Rixecker, KarstenFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .126

Roberts, DeniseCardiff . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .183


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Roberts, TomLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .184

Robertson, David JPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .167

Robles Farrera, Luis Eduardo NolascoMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . . .143

Roca, XavierGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .113

Roder, Jean-ClaudeCarouge. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .171

Rodrigues, Paulo GLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .157,158

Rodriguez, Jose AlbertoVitoria . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .170

Rodriguez Petralanda, JaimeBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Roesslhuber, StephanSalzburg. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .97

Rogers, Terrance CNanaimo . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .105

Rohsiepe, JochenOldenburg . . . . . . . . . . . . . . . . . . . . [email protected]. .123, 124

Rojas, JavierMexico City Del Valle . . . . . . . . . . . . [email protected]. . . . . . . . . . . .144

Rojas Sosa, JavierAsuncion . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .155

Roldán, AlfredoMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . .143

Rollmann, RobertHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .201

Romalnelli, Russell LChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .193

Romanovskaya, LarissaSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .161

Rooknodien, Ebrahim FCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .165

Roos, ChrisPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .95

Rosen, BruceNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .204

Rosenberg, AllanHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .201

Rosenberg, GaryNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .204


Partners

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Rosenzweig, Alan HLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . .199

Rosoff, DawnPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .207

Ross, MurrayLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

Roth, ElliottPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .207

Ruiz, Marie CarmenMarseille . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .116

Ruiz, Marisela DePanama . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .154

Ruíz, MartínQuerétaro. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .145

Russell, Joseph NParamus . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .200

Russell, LoriBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .211

Ruther, Dale AAkron. . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .205

Ruttenberg, Douglas SHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .201

Ruusalu, ReinTallinn . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .115

Ryan, PaoloWellington . . . . . . . . . . . . . . . . . . . . paolo.ryan@@pkfmj.co.nz . . . . . . . . .151

SSaadi, WalidDoha . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .159

Sackin, RichardEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .199

Salazer Reyes, GabrielMexico City Polanco . . . . . . . . . . . . . [email protected] . . . . . . . . . .143

Salickram, AjithPretoria . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .168

Salto, FernandoMontevideo . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .216

Sambe, OumarDakar. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .162

Sample, RogerFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . .190

Samples, Teri MSt Louis . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .197

Sanghera, BobVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .107


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Santamaria, AlfonsoBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Santhanakrishnan, SChennai . . . . . . . . . . . . . . . . . . . . . . [email protected]; [email protected] . .VIII, 130

Santos, José de SousaLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .157,158

Santos, Sergio HEl Centro . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .186

Sarafanova, ElenaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .161

Saxon, Grant FSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Scaduto, StevenPlymouth Meeting . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .207

Scales, MichaelMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .95

Schaeffer, LindaAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .191

Scheaffer, RaymondSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .189

Scheffbuch, DanielBalingen. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .119

Schienstock, ArndDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .120

Schinnerling, PeterHaldensleben . . . . . . . . . . . . . . . . . . [email protected] . . . .121

Schoeman, TheunisJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . .167

Schofield, Ian CLeeds. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .181

Scholz, CarlCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .104

Schröder, BurchardOldenburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .123, 124

Schöneberger, Dr PeterDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . .120

Schroeder, MariëtteDurban. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .166

Schueler, UlrikeMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .126

Schwartz, SidneyNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . .204

Scott, TanyaSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .188


Partners

PartnerNam

es

Scott, Jeffrey FVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .98

Seaward, PaulDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .133

Seethalakshmi, MBangalore . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .130

Sek Sum, AndrewPort Louis. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .143

Sek Sum, ChristinePort Louis. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .143

Selcer, CharlesMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .196

Selenyi, ZsoltBudapest . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .129

Sell, LarryWichita. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .195

Semingson, KarenWatsonville. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .190

Senko, Michael CChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .193

Serra, Henrique CamõesLisbon . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .157,158

Serra Sepúlveda, JorgeSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .109

Setzer, RalphBalingen. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .119

Setyadi, AriefJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .132

Sfarnas, AlexandrosAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .127

Shah, RajanNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .138

Shah, AtulNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .138

Shah, HarishMombasa. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .138

Shah, PiyushMombasa. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .138

Shah, VijayNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .204

Shaji, Majeed MBahrain . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .99


Partners

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Shapiguzov, SergeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .VIII, 161

Sharpe, HilaryManchester . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .181

Sharpe, DuaneGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .186

Shaw, Barry LChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .193

Shaw, LauraBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .182

Shaw, PaigeCalgary . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .104

Sheehy, Michael JSurfers Paradise. . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .96

Sheffield, MarkSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .189

Shen, CindyNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .204

Shepherd, Michael ESheffield. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .182

Shih, GraceTaichung . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .173

Shillington, DarrenPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .95

Shinfeld, JerryPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Shmanske, MatthewHackensack . . . . . . . . . . . . . . . . . . . [email protected]. .199

Shuang, GillianShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .110

Siehoff, David RChicago . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .193

Silva, Francisco de Assis GRecife . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .103

Simmons, Marc RMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .206

Simmons, Britton DTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .185

Simmons, BobSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .185

Simmons, TonyAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .93

Simonds, TerryBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . . .198


Simpson, Nicole TTucson. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .185

Sine, YoddiJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .132

Singer, MartineParis . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. .117

Singleton, GarethDerby. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .180

Sitdikova, DinaKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .160

Skeete, J WendellCastries . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .171

Skelchy, Anthony JSabah . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .142

Sloan, Anthony CSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .96

Smedile, RobertoMilan . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .136

Smetana, LarryNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . .187

Smirnov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .161

Smith, AndrewSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .96

Smith, DavidBridgewater . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .198

Smith, Timothy DCardiff . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .183

Smith, TonyCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .205

Smith, Richard GWilliamsburg . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .210

Smith, Douglas JWinnipeg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .107

Smith, KennethNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204

Snyder, TerryAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . V,VIII,185

Sobel, Alan DLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .199

Sobel, Harold RLivingston. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .199

Sobel, Stanley MRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .195

Soh, HannahSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .96

Partners

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Partners

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Soleman, TanaziJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .132

Solomon, MichaelPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . .207

Solomon, MurrayNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .204

Sopena, ChantalLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .116

Sorrentino, ThomasNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .202

Spain, Kris MAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .191

Sperring, JeremyAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .191

Spiess, Peter FNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .202

Speiss, TimothyNew York . . . . . . . . . . . . . . . . . . . . . timothy.speiss@eisneramper. . . . . . . .204

Sporl, RobertSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .188

Staley, HankJacksonville . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .215

Stanford, Brian KToronto. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .106

Starakis, GeorgeAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Staribacher, Dr AndreasVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .VIII,98

Stark, LewisNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .204

Stavrinides, NicholasLimassol . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .112

Stavros, StavrouLimassol . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .112

Stein, KlausOsnabrueck . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .124

Steinberg, JoelNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .204

Stengel, StuartHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .201

Stenger, Eva MariaBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .119


Partners

PartnerNam

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Stephenson, TobyBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .179

Stewart, CalumLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .178

Stewart, JamesSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .188

Stitt, Kirk GRedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .189

Stolar, SandyNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .204

Stratoti, Gregory DPlymouth Meeting . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .207

Straus, Michael PRichmond. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .210

Streets, James MHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .209

Stringer, TonyBristol . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .183

Striplin, RhondaAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .191

Strong, RobinStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .190

Strybis, Neil ICape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .165

Stupler, ReynoldNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .204

Sudhir, B RAbu Dhabi . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .176

Sudy, ChristineGraz. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .97

Suekawa, ScottGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .186

Sukhorukova, TatyanaKiev . . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .176

Sukhova, IrinaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . .161

Sully, Brian RBrisbane . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .93

Sulpizio Jr, ThomasPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . .207

Summers, Culley JTinley Park . . . . . . . . . . . . . . . . . . . . [email protected]. . . .192

Sundbo, TrevorRegina . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .106


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Superville, MarkPort of Spain . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .175

Suriyanarayanan, RMumbai . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . .131

Susnea, FlorentinaBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .159

Svinina, OlgaSt. Petersburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .161

Swaim, Michael NSpartanburg . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .209

Swain, LisaDallas . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .214

Swart, Dr ChristophDuisburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .120

Sweet, VickiFort Collins. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .190

Sydenham, TimSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . IX,96

Sykes, MarkLiverpool . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .181

TTabora, HumbertoTegucigalpa . . . . . . . . . . . . . . . . . . . [email protected] . . . . .129

Takeno, DwayneHonolulu. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .192

Tan, Wilson Y CHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .129

Tang, Xue (Ziva) WenBeijing . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .109

Tannous, FayezAmman . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .137

Targett, LukeMelbourne . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .95

Tarré, AlexBarcelona. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . .168

Tash, Brian DLondon . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .184

Taylor, Glenn RLivingston. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .199

Templin, UlfMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .X, 123, 126

Terekhov, AlexeyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .161


Partners

PartnerNam

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Tessler, WayneWall . . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .200

Testaverde Jr, PeterNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . .204

Tsafos, NicholasNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .204

Thomas, Richard JMedia . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .206

Thomas, JoeFreetown . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .163

Thomaisino, ArlindoSão Paulo . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .102

Thomashow, LewLos Angeles . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .187

Thompson, KarenLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Thompson, KyffinAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .93

Thompson, David MSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .188

Thorman, SandiCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .205

Thornton, SimonGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected]. . . .109

Throop, StephenSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .188

Thum, ErichBerlin . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .119

Thurman, Karen CAlpharetta . . . . . . . . . . . . . . . . . . . . [email protected]. . . .191

Tikhonovsky, AndreyMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .161

Tjan, Tji NjitJakarta. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .132

Todd, E JohnSydney, Southern Sydney . . . . . . . . . [email protected] . . . . . . . . . . . . .97

Tona, AngelBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .169

Toney, Michael GPort of Spain . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .175

Toole, DavidHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .201

Toplis, Russell MAuckland . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .149


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Topliss, LisaNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .180

Torres Castro, Edwin ESan Juan . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .159

Tovar, Eddy ATegucigalpa . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .129

Tovar, JorgeTegucigalpa . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .129

Trammell, RobSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .189

Trebert, AndreGuernsey . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .109

Trelles, MannyNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Troutman, KeithSan Diego . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .188

Trudel, MichelMontreal . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .105

Tsabadze, VakhtangTbilisi . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .118

Tsukimura, HirokoTokyo . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .137

Tully, MarkDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .132

Tumbaco, YeseniaGuayaquil. . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .113

Turck, AnneLyon. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .116

Turner, Dennis AMelbourne . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .95

Tudose, AndreeaBucharest . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .160

Tuson, SuzanneSouthfield. . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .196

Tuttle, David PRedlands . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .189

Tyrrell, Robert JRockville. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .195

UUpmeier, MatthiasOsnabrueck . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .124

Uribe, CristóbalBogotá . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .110


Partners

PartnerNam

es

Urinbayev, IkromjonTashkent . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . .216

Urizar, JorgeBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .169

VVadher, AlpeshNairobi . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .138

Vallazza, EdoardoBrescia. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .134

Vallee, ManuelSt Nazaire . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .117

Van Bergen, BarbaraHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .201

van den Berg, SiccoDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

van den Berg, AnnJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .167

Van den Bossche, MarcAntwerpen . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . . . . . .99

Van den Broeck, DirkAntwerpen . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . .99

van der Linde, RuudDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

Van der Walt , BernardCape Town . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .165

van der Wosten, EdwinWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .148

van Dijk, RenéDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

van Ek, AnkoAmsterdam . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .147

van Goeverden, LornaPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . .167

van Hamersveld, HansWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .148

van Kerkom, WolfgangCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . .122

van Kerkom, RalphCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .120

van Manen, LouisJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .167

van Nistelrode, HannekeDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

Van Riessen, MatthewPerth . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .95


Partners

Part

ner

Nam

es

van Sonderen, HansDelft. . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

van Vliet, FrenkWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . IX,148

Vecino, PedroMontevideo . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .216

Vered, NatiTel Aviv. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .133

Velez de Mendizabal, GonzaloBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .169

Verheyen, RiaBrussels. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . .100

Veuleman, MichaelHouston . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .209

Veys, TanguyKnokke-Heist . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .100

Vicandi, JavierBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .169

Vicic, Larry GVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .105, 107

Vicuña Cubillos, LuisSantiago. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . .109

Vila Naranjo, EnriqueLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .156

Vila Naranjo, EmilioLima . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .156

Villagarcia, Sergio ArturoBuenos Aires . . . . . . . . . . . . . . . . . . [email protected]. V,VI,IX,92

Villwock, FrankBraunschweig . . . . . . . . . . . . . . . . . [email protected] . . . . . . .119

Vindelev, KasperCopenhagen Glostrup . . . . . . . . . . . . [email protected] . . . . . . . . . . . .113

Visser, JackWoerden . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .148

Vlyminckx, PatrickAntwerp . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . . . . . .99

Voelker, WolfgangHamburg . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .121

Vogelaar, HansRotterdam . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .148

Voisey, Howard GBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .179

Volper, OlivierGeneva . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .171


Partners

PartnerNam

es

Voropaev, YuriSt Petersburg . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .161

Vorster, IanJohannesburg . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .167

Voth, Gary JHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .209

Vucicevic, VladoSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .188

WWadell, Roger ERedlands . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .189

Wadsworth, WendeBellevue . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .211

Wagner, CarolSan Jose . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .189

Wah, RobinKaiapoi. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .150

Wakeman, GrahamSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .96

Waldman, LawrenceMelville . . . . . . . . . . . . . . . . . . . . . . [email protected]. .201

Walker, J DelHouston . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .209

Walker, KevinCharlotte . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .205

Wallace, William RNassau . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .98

Wallis, DougVancouver . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . .107

Walraven, MarcelWoerden . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . .148

Walter, Christian NVienna . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . .98

Walters, SteveStamford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .190

Walters, Beth MVancouver . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .107

Wan, Derek T SHong Kong. . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .129

Wandel, HolgerBalingen. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .119

Warlich, CorinnaHamburg . . . . . . . . . . . . . . . . . . . . . [email protected] . . . IX, 121

Warner, NickLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184


Partners

Part

ner

Nam

es

Wasser, DianeBridgewater . . . . . . . . . . . . . . . . . . . [email protected]. . . . .198

Watts, Cindy RRedlands . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .189

Way, ScottAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .93

Weatherford, Kerry LMobile . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . . . .185

Weaver, CraigNewport Beach. . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .187

Weaver-Sasman, YolandaCape Town . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .165

Webb, DavidSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .96

Weber, NeilSaskatoon . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .106

Weber, RonaldLuxembourg. . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .141

Weighell, RichardLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .184

Weinstein, CharlesNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . V, 204

Weinstein, JayPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected] . . . . .207

Weir, PeterGlendale. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . .186

Weiss, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . .204

Weissenberg, KennethNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. .204

Welch, JamesLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .184

Welker, CurtSan Diego . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .188

Wen, BerylTaipei . . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .173

Whelan, PeterAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . .93

Whitaker, Nick MLondon . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .184

White, JamesSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .96

Whitlock, RhodriGuildford . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .183


Partners

PartnerNam

es

Whitt III, William OBirmingham . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .185

Whittal, Ian GPort Elizabeth . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .167

Whittingham, KenSydney. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .X,96

Whyte, NeilEdinburgh . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . .182

Widmann, MichaelSalzburg. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .98

Wilcox, Chris LLas Vegas . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .197

Wild, AmandaDouglas . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .133

Wilen, AllenEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . .199

Wilf, MitchellPhiladelphia . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .207

Wille, Eric RMinneapolis . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .196

Williams, MónicaMexico City Del Valle . . . . . . . . . . . . [email protected] . . . . . . . .144

Williams, GuillermoMexico City Del Valle . . . . . . . . . . . . [email protected]. . . . . . . . .144

Williamson, RonNewport Beach. . . . . . . . . . . . . . . . . [email protected]. . . . . . .187

Williamson, FrankBirmingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .179

Wilson, Richard DNottingham . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .180

Windley, BrianNorfolk. . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .210

Witt, Alan SNewport News . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .209

Wohldorf, SebastianMunich . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . IX, 123

Wojciechowski, MarekWarsaw . . . . . . . . . . . . . . . . . . . . . . [email protected] . . .156

Wolff, CristinaNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . .204

Wolff, MichaelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . .203, 204

Wong, BrianKuala Lumpur. . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .142


Partners

Part

ner

Nam

es

Woodworth, MarkAtlanta . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .213

Woodworth, ReedBoston . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . .213

Wörner, HorstFrankfurt . . . . . . . . . . . . . . . . . . . . . [email protected] . . .121, 126

Wozar, Dr StefanWuerzburg . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .126

Wu, HannahShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .110

Wulf, MartinBalingen. . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . .119

Wylie, SusanDublin . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . . .132

YYatzis, GeorgeAdelaide. . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .93

Young, Kenneth C MHong Kong. . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .129

Young, PaulaEdison . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . .199

Yusufu, IsaKaduna . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . .153

Yusupova, TatyanaKazan. . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . .160

ZZaitseva, YuliaMoscow . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . . . . .161

Zarkal, AbdellatifCasablanca . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .146

Zbar, JoelNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . .204

Zeff, LawrenceNew York . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .204

Zefi, JonNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .204

Zhang, YanNew York . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .204

Zhong, ArmstrongShanghai . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . .110

Zhuang, CherryShanghai . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . .110


Partners

PartnerNam

es

Zorelle, OscarBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . .169

Zorgenfreija, MarutaRiga. . . . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . .139

Zouridakis, JohnAthens . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . . . . . . .127

Zuaznabar, MikelBilbao . . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . . . .169

Zucker, HarveyHarrison . . . . . . . . . . . . . . . . . . . . . . [email protected]. . . . . . . . . . . . . .201

Zünkler, MaxCologne . . . . . . . . . . . . . . . . . . . . . . [email protected] . . . . . . .120


Directory of PKF International Member Firms

A

ALGERIA

Time Zone GMT+1Dial in code 213Dial out code 00

AlgerPKF Algerie T: 21281175Cite EPLF DES 216 Logements F: 21288003Tour no1 appt 04 BP 22 E: [email protected] 01 W: pkftunisie.comKoubaAlger

Out of Hours Contact: Lassad Marouani +21620305906

International Liaison Partner: Lassaad Marouani [email protected]

Partners:Ibrahim Ben Abdennebi [email protected] Daoud [email protected] Meguellati [email protected]

ANGOLA


LuandaPKF Angola - T: 923443149Auditores e Consultores, SA F: 222338957Rua da Missão nº 147 - 6º D E: [email protected]

International Liaison Partner: José de Sousa Santos [email protected]

(Initial contact through Lisbon, Portugal office)

ANTIGUA

Time Zone GMT-4Dial in code 1Dial out code 11

St John’sPannell Kerr Forster T: 2684620827Redcliffe Street F: 2684624747St John’s E: pannellf@candw@agAntigua

Postal Address:POBox159St John’sAntigua

International Liaison Partner: Wilbur A Harrigan pannellf@candw@ag

Partners:Omax A E Gardner [email protected]

Algeria - Antigua


Argentina - Australia

ARGENTINA


Buenos AiresPKF Villagarcia & Asociados T: 1152356393Esmeralda 625 F: 11 5235 63001er Piso E: [email protected] Aires W: pkfargentina.com.arC1007ABE

Out of Hours Contact: Sergio A Villagarcia 91168171636

International Liaison Partner: Sergio Arturo Villagarcia [email protected]

Partners:Gustavo Director [email protected] Omar Hospital [email protected] M Imperiali [email protected] H Katz [email protected] Pablo Laski [email protected] Polonsky [email protected]

AUSTRALIA

TimeZoneGMT+8to+10+DSTDial in code 61Dial out code 0011

SydneyPKF Australia Ltd T: 292514100Level 10 F: 2924098211 Margaret Street E: [email protected] W: pkf.com.auNew South Wales2000

Postal Address:Level 101 Margaret StreetSydneyNew South Wales2000

Out of Hours Contact: David J Ratcliffe 292514100

International Liaison Partner: David J Ratcliffe [email protected]

Partners:Lance Cunningham [email protected]

A


Australia

AdelaidePKF (Adelaide) T: 874211400PKF House F: 874211499Level 2 E: [email protected] W: pkf.com.auAdelaideSouth Australia5000

Postal Address:GPO Box 2505AdelaideSouth Australia5001

Out of Hours Contact: Kyffin Thompson 874211400

International Liaison Partner: Kyffin Thompson [email protected]

Partners:Lee Battle [email protected] Edwards [email protected] Fechner [email protected] Hannan [email protected] Hunt [email protected] Khoury [email protected] Laming [email protected] Manna [email protected] Painter [email protected] Simmons [email protected] Way [email protected] Whelan [email protected] Yatzis [email protected]

BrisbanePKF T: 7 3226 3555Level 6 F: 7 3226 3500AMP Place E: [email protected] Eagle Street W: pkf.com.auBrisbaneQueensland4000

Postal Address:GPOBox1078BrisbaneQueensland4001

Out of Hours Contact: John D Keating 7 3226 3555

International Liaison Partner: John D Keating [email protected]

Partners:John D Keating [email protected] Collins [email protected] Colyer [email protected] Hicks [email protected] M Hull [email protected] Joiner [email protected] Loots [email protected] R Sully [email protected]

A


Australia

CanberraPKF - Di Bartolo Diamond & Mihailaros T: 2 6257 7500Level 7 F: 26257759928UniversityAvenue E: [email protected] City W: pkf.com.auACT 2600

Postal Address:GPOBox588CanberraACT 2601

International Liaison Partner: Ross Di Bartolo [email protected]

Partners:George Diamond [email protected] Mihailaros [email protected]

Central CoastPKF T: 292514100Suite 13 F: 29240982114 Pioneer Avenue E: [email protected] Business Park W: pkf.com.auTuggerahNew South Wales2259

Postal Address:POBox3686TuggerahNSW2259



Partners:Jennifer Nairne [email protected]

HobartPKF T: 362319233AMP Building F: 36231928827 Elizabeth Street E: [email protected] W: pkf.com.auTasmania7000

Postal Address:GPO Box 2115HobartTasmania7001

Out of Hours Contact: Daniel R Rands 0418136140

International Liaison Partner: Daniel R Rands [email protected]

A


Australia

MelbournePKF T: 396031700Level 14 F: 396023870140 William Street E: [email protected] W: pkf.com.auVictoria, 3000

Postal Address:GPOBox5099MelbourneVictoria, 3001

Out of Hours Contact: Michael Scales 0403381761

International Liaison Partner: Michael Scales [email protected]

Partners:David Blake [email protected] Burke [email protected] A Dean [email protected] Eyles [email protected] Fazio [email protected] J Garvey [email protected] Growcott [email protected] Hansen [email protected] Kelly [email protected] Mooney [email protected] Paolacci [email protected] Rayner [email protected] Targett [email protected] A Turner [email protected]

Mount BarkerPKF T: 88398230057 Wellington Road F: 883982306Mount Barker E: [email protected] Australia, 5251 W: pkfmb.com.au

Postal Address:PO Box 776Mount Barker, 5251

Out of Hours Contact: Rick Copping 0428844990

International Liaison Partner: Rick Copping [email protected]

PerthPKF Mack & Co T: 0894268999Level 2 F: 089426890035 Havelock Street E: [email protected] Perth 6005Western Australia

International Liaison Partner: Tony Maclean [email protected]

Partners:Nick Calder [email protected] Fermanis [email protected] Longshaw [email protected] Roos [email protected] Shillington [email protected] Van Riessen [email protected]

A


Australia

Surfers Paradise, Gold CoastPKF Gold Coast T: 7 5553 1000Level 5, RSL Centre F: 7 5553 10019BeachRoad E: [email protected] Paradise W: pkf.com.auQueensland, 4217

Postal Address:POBox588Surfers ParadiseQueensland, 4217

Out of Hours Contact: Mike Sheehy 0414922911

International Liaison Partner: Michael J Sheehy [email protected]

Partners:William G (Grant) Chatham [email protected] Cohen [email protected] J McMurtrie [email protected] O'Keefe stephen.o'[email protected]

Sydney, CityPKF T: 292514100Level 10 F: 2924098211 Margaret Street E: [email protected] W: pkf.com.auNew South Wales, 2000



Partners:John A Afford [email protected] Argiris [email protected] S Bladwell [email protected] Bresolin [email protected] Bull [email protected] Cheeseman [email protected] Crowe-Maxwell [email protected] D Freckmann [email protected] R Gordon [email protected] Gould [email protected] N Grant [email protected] Greenacre [email protected] Henry [email protected] B Holbrook [email protected] Hooper [email protected] Karlovsky [email protected] D King [email protected] Leonard [email protected] Lyon [email protected] Maxwell [email protected] J Milner [email protected] Moretti [email protected] Nairne [email protected] Psaltis [email protected] Reith [email protected] F Saxon [email protected] Soh [email protected] C Sloan [email protected] Smith [email protected] Sydenham [email protected] Wakeman [email protected] Webb [email protected] White [email protected] Whittingham [email protected]

A


Australia - Austria

Sydney, Southern SydneyPKF T: 295250244Level 3 F: 292409821304-318TheKingsway E: [email protected] W: pkf.com.auNew South Wales2229

Postal Address:PO Box 532CaringbahNew South Wales1495



Partners:Chris J Allen [email protected] Hough [email protected] Pyne [email protected] John Todd [email protected]

AUSTRIA

Time Zone GMT+1 +DSTDial in code 43Dial out code 00

GrazPKF Corti & Partner GmbH T: 3168260820Wirtschaftspruefer, und F: 31682608213Steuerberater E: [email protected] 17 W: pkf.at8010GrazAustria

Out of Hours Contact: Clemens Corti 6508260820

International Liaison Partner: Clemens Corti alle Catene [email protected]

Christine Sudy [email protected]

Partners:Michaela Moosbrugger [email protected] Pall [email protected]

SalzburgPKF Revisionstreuhand T: 662842290Wirtschaftsprüfungsgesellschaft m.b.H F: 662849937PKF Roesslhuber & Partner E: [email protected] GmbH & Co KG or [email protected] 10a W: pkf.atSalzburg 5020

Out of Hours Contact: Stephan Roesslhuber 69910075500

International Liaison Partner: Stephan Roesslhuber [email protected]

A


Austria - Bahamas

Salzburg (Hotel Consulting)PKF Hotelexperts GmbH T: 6628422900Reichenhallerstrasse 10a F: 662849937Salzburg E: [email protected] W: pkfhotels.com

Out of Hours Contact: Michael Widmann 66460969101

International Liaison Partner: Michael Widmann [email protected]

ViennaPKF Österreicher-Staribacher T: 15128780Wirtschaftsprüfungs GmbH & Co KG F: 1 5124344Hegelgasse8 E: [email protected], 1010 W: pkf.at

Out of Hours Contact: Dr Andreas Staribacher 6643008888

International Liaison Partner: Dr Andreas Staribacher [email protected]

Partners:Dr Thomas Ausserlechner [email protected]ünther Prindl [email protected] Andreas Staribacher [email protected] Primus Österreicher [email protected]

Vienna (Hotel Consulting)PKF Hotelexperts GmbH T: 1 5120707Hegelgasse8 F: 1 5120607Vienna E: [email protected] W: pkfhotels.com

Out of Hours Contact: Michael Widmann 66460969101

International Liaison Partner: Michael Widmann [email protected]

Partners:Claudia Glück [email protected] Martin [email protected] F Scott [email protected] N Walter [email protected]

BAHAMAS

Time Zone GMT-5 +DSTDial in code 1242Dial out code 001

NassauPKF Chartered Accountants T: 8882Pannell House F: 326 752444 Elizabeth Avenue E: [email protected], New Providence (N. P.)

Out of Hours Contact: William R Wallace 325 5766

International Liaison Partner: Renee D Lockhart [email protected]

B

A


Bahamas - Belgium

FreeportPKF Chartered Accountants T: 3522912Room 22A, Kipling Building F: 3527284Freeport, Grand Bahama E: [email protected]

(For enquiries regarding the Bahamas, please contact the Nassau office).

BAHRAIN (KINGDOM OF)

Time Zone GMT+3Dialincode973Dial out code 00

BahrainPKF Bahrain T: 17 200 14414th Floor, Bahrain Tower F: 17 200 145Office No 141, Building 20 E: [email protected] Khalifa Avenue, Manama 305 W: pkfbahrain.netBahrain,10519

Out of Hours Contact: Majeed M Shaji 36458070

International Liaison Partner: Majeed M Shaji [email protected]

BELARUS


MinskFBK-Bel Limited T: 17 262 51 5339/1-12Koltsovstr. F: 172803843Minsk E: [email protected] W: fbk.by

Out of Hours Contact: Alexey Petuh 296661585

International Liaison Partner: Alexey Petuh [email protected]

BELGIUM


AntwerpPKF Bedrijfsrevisoren (Auditors) / T: 3 235 66 66PKF Accountants & Belastingconsulenten F: 3 235 22 22(Tax Consultants) E: [email protected] 6, Antwerp, 2600 W: pkf.be

Out of Hours Contact: Paul De Weerdt 478666522

International Liaison Partner: Paul De Weerdt [email protected]

Partners:Lode Agache [email protected] Bastenie [email protected] De Jonge [email protected] Deltour [email protected] Gaublomme [email protected] Lefebvre [email protected] Meynendonckx [email protected] Pazen [email protected] Van den Bossche [email protected] Van den Broeck [email protected] Vlyminckx [email protected]

B


Belgium - Belize

BrusselsPKF Bedrijfsrevisoren (Auditors) / T: 2 242 11 40PKF Accountants & Belastingconsulenten F: 2 242 03 45(Tax Consultants) E: [email protected] 10 B 15 W: pkf.beBrussels1130

Out of Hours Contact: Ria Verheyen 478666524

International Liaison Partner: Ria Verheyen [email protected]

Partners:Dirk Beunen [email protected] Loits [email protected]

HasseltPKF Bedrijfsrevisoren (Auditors) / T: 11 22 72 45PKF Accountants & Belastingconsulenten F: 11242148(Tax Consultants) E: [email protected] W: pkf.beHasselt3500

Out of Hours Contact: Paul De Weerdt 478666522

International Liaison Partner: Paul De Weerdt [email protected]

KnokkeFlamand & Partners, T: 50 63 11 63Accountants & Belastingconsulenten F: 50 63 11 73Walletje18 E: [email protected]ënlaan 125 W: pkf.beKnokke-Heist8300

Out of Hours Contact: Guy Flamand 475236078

International Liaison Partner: Guy Flamand [email protected]

Partners:Tanguy Veys [email protected]

BELIZE


Belize CityPKF Belize T: 2277428POBox280 F: 2278824Regent House E: [email protected] Regent StreetBelize City

International Liaison Partner: Douglas Erskine [email protected]

Partners:Jose A Bautista [email protected]

B


Bolivia - Bosnia and Herzegovina

BOLIVIA

Time Zone GMT-4Dialincode591Dial out code 00

CochabambaGarcia Veramendi & Asociados - T: 44486016PKF Bolivia F: 44486017Calle Pedro Blanco N° 1344 E: [email protected] Continental W: pkfbolivia.comPiso8Cochabamba5863

Out of Hours Contact: Deyci Florero Vazquez 72267761

La PazGarcia Veramendi & Asociados - T: 22423579PKF Bolivia F: 22423708Avenida 20 de Octubre N° 6 E: [email protected] Zafiro W: pkfbolivia.comPiso 5La Paz

Out of Hours Contact: Johnny Zenteno Cordero 706 763 06

Santa CruzGarcia Veramendi & Asociados - T: 3 3414 430 - 3414 431PKF Bolivia F: 3 3414430 - 3414 431Equipetrol calle 7 Este (Cordova) N° 21 E: [email protected] Cruz 144 W: pkfbolivia.com

Out of Hours Contact: Javier Garcia Veramendi 72155727-33375239

International Liaison Partner: Javier Garcia Veramendi [email protected]

BOSNIA AND HERZEGOVINA

Time Zone GMT+3 +DSTDialincode387Dial out code 00

SarajevoPKF Re Opinion d.o.o Sarajevo T: 63991832GrbavickaNo269 F: 33 552 152ka 4/IV E: [email protected] Sarajevo W: pkf-re-opinion.ba

Out of Hours Contact: Berna Sljokic 63991833

International Liaison Partner: Lejla Kaknjo [email protected]

Partners:Miroslav Brankovic [email protected]

B


Brazil

BRAZIL


São PauloDirecta PKF T: 11 2141 6300Rua Vergueiro F: 11 2141 632320168thFloor E: [email protected]ão Paulo SP W: directapkf.com.br04102 - 000

Out of Hours Contact: Marcelo Couceiro 11 641 030 53

International Liaison Partner: Artemio Bertholini [email protected]

Partners:Vagner Alves Lira [email protected] Gomes de Barros [email protected] Carlos Bonini [email protected] Lotti de Domenico [email protected] Rubens Gelbcke [email protected] Ailton Madeira [email protected] Matheuz [email protected]é Antonio de Oliveira [email protected] Pereira de Carvalho [email protected] Thomaisino [email protected]

CuritibaDirecta PKF T: 4132228432Rua Visconde do Rio Branco F: 41322297221322 - 2nd Floor E: [email protected] 201 W: directapkf.com.brCuritiba - PR80420-210

Out of Hours Contact: Artemio Bertholini 1199832786

Partners:Osvaldo Peressute Junior [email protected]

Porto AlegreDirecta PKF T: 5130195460Av Loureiro da Silva F: 51301954902001 - 7th Floor E: [email protected] 710 W: directapkf.com.brPorto Alegre RS90050-240


Partners:Clovis Ailton Madeira [email protected]

B


Brazil - British Virgin Islands

RecifeDirecta PKF T: 8134653055Rua Visconde de Jequitinhonha F: 8134653055279-Rooms205/206 E: [email protected] Floor W: directapkf.com.brRecife - PE 51021-190


Partners:Francisco de Assis G Silva [email protected]

Rio de JaneiroDirecta PKF T: 2122219644Rua da Assembléia F: 212221964410 GR/3111 E: [email protected] de Janeiro - RJ W: directapkf.com.br20011-901


Partners:Luciana Endler [email protected]

BRITISH VIRGIN ISLANDS


Road Town, TortolaPKF (BVI) Limited T: 4942240Geneva Place F: 49430882nd Floor E: [email protected] Waterfront Drive W: pkfbvi.comRoad TownTortolaVG1110

Postal Address:POBox3339Road TownTortolaVG1110

Out of Hours Contact: Meade Malone 4417891

International Liaison Partner: Meade Malone [email protected]

Partners:Everton Knight [email protected]

B

C


Bulgaria - Canada

BULGARIA


Please contact the PKF EMEI Regional Director:

Oliver Grosse-Brauckmann [email protected]

T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com

CAMBODIA


Contact the Asia Pacific Regional Director

Stephen Darley [email protected]

CAMEROON


DoualaSafecom, Sofidex - PKF T: 33088163Boulevard del la Liberte E: [email protected] site as TMC BuildingP O Box 427, Mbanya - Akwa NorthDouala, Littoral, Cameroun

Out of Hours Contact: Francois M Njoh 96995072

International Liaison Partner: Francois M Njoh [email protected]

CANADA

TimeZoneGMT-5to-8+DSTDial in code 1Dial out code 011

CalgaryCatalyst LLP T: 4032960082#250, 200 Quarry Park Blvd. SE F: 4032960088Calgary E: [email protected], T2C 5E3 W: catalystsolutions.ca

Out of Hours Contact: Cam Crawford 4032960082

International Liaison Partner: Cam Crawford [email protected]

Partners:Chris Alexander [email protected] D Cairns [email protected] Coakwell [email protected] Holowath [email protected] J Laycraft [email protected] McLellan [email protected] Scholz [email protected] Shaw [email protected]

B

C


Canada

MarkhamKraft Berger LLP Chartered Accountants T: 90547522223160 Steeles Avenue East F: 9054759360Suite 300 E: [email protected] L3R 7Y2 W: kbllp.ca

Out of hours contact: Elias Benaim 8885636868

MontrealFBBL, PKF Inc. T: 51472932211100 Cremazie Boulevard East F: 5145938711Suite805,Montreal E: [email protected], H2P 2X2 W: fbbl.ca

Out of Hours Contact: Gilles Bussiere 5147293221

International Liaison Partner: Gilles Bussiere [email protected]

Partners:Anne-Marie Desloges [email protected] Fauteux [email protected] Grafton [email protected] Leewarden [email protected] Trudel [email protected]

NanaimoSmythe Ratcliffe LLP T: 25075126688C-2220BowenRoad F: 2507512058Nanaimo E: [email protected],V9SIH9 W: smytheratcliffe.com

Out of Hours Contact: Larry G Vicic 6046871231

International Liaison Partner: Terrance C Rogers [email protected]

North VancouverSmythe Ratcliffe LLP T: 6049251317305 - 221 Esplanade West F: 6049251118East Tower, North Vancouver E: [email protected] Columbia, V7M 3J3 W: smytheratcliffe.com


International Liaison Partner: Larry G Vicic [email protected]

Red DeerHeywood Holmes & Partners LLP T: 403 347 2226First Red Deer Place F: 403 343 6140500,4911-51stStreet E: [email protected] Deer W: heywoodholmes.comAlberta, T4N 6V4

International Liaison Partner: Donald G Oszli [email protected]

Partners:Ian G Hills [email protected] G McPhedran [email protected] Marie Monea [email protected]


Canada

ReginaVirtus Group LLP T: 306 522 6500200-2208ScarthStreet F: 306 522 6222Regina E: [email protected] W: virtusgroup.caS4P 2J6

Out of Hours Contact: Doug Frondall 8882857677

International Liaison Partner: Trevor Sundbo [email protected]

Partners:David Prost [email protected] Rieger [email protected]

SaskatoonVirtus Group LLP T: 306 653 6100157 2nd Avenue North F: 306 653 4245The King George E: [email protected] 200 W: virtusgroup.caSaskatoonSaskatchewanS7K2A9

Out of Hours Contact: Doug Frondall 8882857677

International Liaison Partner: Doug Frondall [email protected]

Partners:Aaron Dillman [email protected] Lutz [email protected] Weber [email protected]

TorontoPKF Kraft Berger Professional Corporation T: 4164947311I Yonge Street F: 9054752260Suite1801 E: [email protected] W: pkfkb.caOntario M5E 1W7

Out of Hours Contact: Elias Benaim 8885636868

International Liaison Partner: Elias Benaim [email protected]

Toronto PKF Consulting IncPKF Consulting T: 416 360 500030 St. Patrick Street F: 416 777 15678thFloor E: [email protected] W: pkfcanada.comOntarioM5T 3A3

International Liaison Partner: David F Larone [email protected]

Partners:Brian K Stanford [email protected]

C


Canada

VancouverSmythe Ratcliffe LLP T: 6046871231355 Burrard Street F: 6046884675Suite 700, Vancouver E: [email protected] Columbia W: smytheratcliffe.comV6C2G8



Partners:Anita Johnson [email protected] Leong-Chung [email protected] Luedke [email protected] J Macaulay [email protected] MacDonald [email protected] Martin [email protected] M Morton [email protected] E Munton [email protected] Nishi [email protected] Sanghera [email protected] Wallis [email protected]

Victoria Vancouver - PKF Consulting IncPannell Kerr Forster Consulting Inc T: 6046893833800WestPenderStreet F: 6046892568Suite 1120, Vancouver E: [email protected] Columbia W: pkfcanada.comV6C 2V6

Out of Hours Contact: Beth M Walters 6046892568

International Liaison Partner: Beth M Walters [email protected]

Smythe Ratcliffe LLP T: 2503822668209-1497AdmiralsRoad F: 2503822660Victoria, British Columbia E: [email protected] W: smythedebtadvisors.com



WinnipegScarrow & Donald LLP T: 2049829800100 - Five Donald Street F: 2044742886Winnipeg, Manitoba E: [email protected] 2T4 W: scarrowdonald.mb.ca

Out of Hours Contact: John F Kelly 2049829800

International Liaison Partner: John F Kelly [email protected]

Partners:Peter J Donald [email protected] G Findlay [email protected] G Frain [email protected] J Smith [email protected]

C


Cayman Islands

CAYMAN ISLANDS


George TownPKF Cayman T: 9455889Century Yard F: 9455907Cricket Square E: [email protected] Elgin Avenue W: pkfcayman.comGeorge TownKY1-1109

Postal Address:POBox1782Century YardCricket SquareGeorge TownKY1-1109

OutofHoursContact: 9280672/9161845

International Liaison Partner: Ben Leung [email protected]

Grand CaymanEisnerAmper LLP T: 9455889Century Yard F: 9455907Cricket Square E: [email protected] Town W: eisneramper.comPOBox1782KY1-1109

Out of Hours Contact: Michael Breit 5166390923

International Liaison Partner: Michael Breit [email protected]

Michael Wolff [email protected]

Partners:Peter Cogan [email protected]

Grand CaymanSquar Milner CPAs T: 3459432999POBox10095 F: 9492222989Grand Cayman E: [email protected] - 1001

Out of Hours Contact: Wendell Daniel 9493758566

International Liaison Partner: Wendell Daniel [email protected]

C


Channel Islands - China

CHANNEL ISLANDS


GuernseyPKF (Channel Islands) Limited T: 01481727927POBox296,SarniaHouse F: 01481710511Le Truchot, St. Peter Port E: [email protected], GY1 4NA W: pkfci.com

Out of Hours Contact: Stuart Phillips 07781133613

International Liaison Partner: Stuart Phillips [email protected]

Partners:John S Bradley [email protected] Cumming [email protected] Thornton [email protected] Trebert [email protected]

CHILE


SantiagoPKF Chile Auditores Consultores Ltda. T: 2 650 4332Santo Domingo Nº 1160 - Piso 11 F: 2 360 0361Santiago E: [email protected] W: pkfchile.cl

Out of Hours Contact: Antonio Gonzalez 095796523

International Liaison Partner: Antonio González [email protected]

Partners:Patricio Ordenes Cerda [email protected] Vicuña Cubillos [email protected] Serra Sepúlveda [email protected]

CHINA

TimeZoneGMT+8Dialincode86Dial out code 001

BeijingPKF Daxin, Certified Public Accountants T: 108233055815F Xue Yuan International Tower F: 1082327668No 1 Zhi Chun Road, Hai Dian E: [email protected] W: daxincpa.com.cn

Out of Hours Contact: Xue (Ziva) Wen Tang 15387537829

International Liaison Partner: Wu Wei Xing [email protected]

Personal Assistant to Wu Wei Xing: Xue (Ziva) Wen Tang [email protected]

C


China - Colombia

ShanghaiPKF Daxin T: 2168406799Certified Practising Accountants F: 216840648825th Floor E: [email protected] International Technology Mansion W: daxincpa.com.cnNo58XiangChengRoadPudong DistrictShanghai

Out of Hours Contact: Chen (Ada) Min 13627268676

International Liaison Partner: [email protected]

ShanghaiPKF Consulting Inc T: 21529299982405 CITIC Plaza F: 21529299931168WestNanjingRd. E: [email protected] W: pkfchina.com200041

Out of Hours Contact: Edmund Chan 13918188033

International Liaison Partner: Wingsee Auyeung [email protected]

Partners:Edmund Chan [email protected] Lau [email protected] Shuang [email protected] Wu [email protected] Zhong [email protected] Zhuang [email protected]

COLOMBIA


BogotáAmézquita & Cía T: 12087500Calle37No.24-28 F: 12684650Bogotá E: [email protected] W: amezquita.com.co

Out of Hours Contact: Cristobal Uribe 300 475 4733

International Liaison Partner: Cristóbal Uribe [email protected]

Partners:Vivian Amézquita [email protected] De Cubillos [email protected] Durán [email protected] E Galindo [email protected] Gonzalez [email protected]

C


Colombia - Côte d’Ivoire

MedellinAmézquita & Cía T: 44481401Edificio Forum F: 44481401Calle 7 Sur No 42-70 E: [email protected] W: amezquita.com.coMedellin

Out of Hours Contact: Byron Montoya 3218461247

COSTA RICA


San JoseDespacho Murillo Marchini & Co. T: 2253 03042nd Avenue F: 228317051st and 3rd Streets E: [email protected] Pedro Montes de Oca W: pkfcostarica.comSan JosePOBox3937-1000

Out of Hours Contact: Fernando Murillo Marchini 22226593

International Liaison Partner: Fernando Murillo Marchini [email protected] or [email protected]

Partners:Betty Calderon H [email protected]

CôTE D’IVOIRE

Time Zone GMT+0Dial-in Code: 225Dial-out Code: 00

AbidjanPKF T: 20 22 40 7029BoulevardClozel F: 20 22 26 30Abidjan E: [email protected]ôte d’Ivoire

Postal address04BP618AbidjanCôte d’Ivoire

Out Of Hours Contact: Teyi Antoine Lawson 05900022

International Liaison Partner: Teyi Antoine Lawson [email protected]

Partners:Victor Jean Louis Perrin [email protected]

C


Cyprus - Czech Republic

CYPRUS


LimassolPKF Savvides & Co Limited T: 25868000Meliza Court, 4th & 7th Floors F: 25587871229,Arch.MakariosIIIAvenue E: [email protected], 3105 W: pkf.com.cy

Postal Address:PO Box 51263Limassol, 3503

Out of Hours Contact: Avgousta Pavlidou 99530334

International Liaison Partner: Christos Antoniou [email protected]

Partners:Pambos Demetriou [email protected] Ipsarides [email protected] Stavrinides [email protected] Stavrou [email protected]

NicosiaPKF / ATCO Limited T: 224 627272 Limassol Avenue F: 22339866Aluminium Tower E: [email protected], 3rd & 4th Floors W: pkf.com.cyStrovolos, Nicosia, 2003

Postal Address:POBox24384Nicosia, 1703

Out of Hours Contact: George Koukoumas 99442511

International Liaison Partner: George Koukoumas [email protected]

Partners:Kypros Kyprianou [email protected] Nicolaou [email protected]

CZECH REPUBLIC


PraguePKF Czech Republic T: 226 220 010Karlova48 F: 226 220 012Prague 110 00 E: [email protected] W: pkf-cz.com

Out of Hours Contact: David Cervinka 602208528

International Liaison Partner: David Cervinka [email protected]

Partners:Hana Filipcova [email protected]

With representation in Brno, Ostrava and Plzen.

C

E


Denmark - Ecuador

DENMARK


Copenhagen GlostrupPKF Munkebo Vindelev T: 43960656Hovedvejen 56 F: 43 43 04 01Copenhagen Glostrup E: [email protected] W: pkf-mjv.dk

Out of Hours Contact: Hans Munkebo Christiansen 40747458

International Liaison Partner: Hans Munkebo Christiansen [email protected]

Partners:Kim Andersen [email protected] Andersen [email protected] Krogsrud Eriksen [email protected] Vindelev [email protected]

DOMINICAN REPUBLIC


Santo DomingoGuzman Tapia & Co PKF T: 5672946/5406668Calle 14, Numero 3A F: 18095472708Ensanche Urbanizacion Fernandez E: [email protected] Domingo W: pkfdominicana.com

Postal Address:Apartado Postal 10-2Santo Domingo

Out of Hours Contact: Hector Guzman Desangles 18094702610

International Liaison Partner: Hector Guzman Desangles [email protected]

Partners:Miriam Mercedes Gomez [email protected] Amaury Guzman [email protected]

ECUADOR


GuayaquilPKF & Co Cia Ltda T: 42453883Avenida9deOctubre#1911yLosRios- F: 42450886Piso 12, Of. 2, Edificio Finansur E: [email protected] W: pkfecuador.comGuayaquil, Guayas

Out of Hours Contact: Edgar Naranjo 98461135

International Liaison Partner: Edgar Naranjo [email protected]

Partners:Cristina Naranjo [email protected] Orellana [email protected] Roca [email protected] Tumbaco [email protected]

D


Ecuador - El Salvador

QuitoPKF & Co Cia Ltda T: 22263960Av. Republica de El Salvador F: 22263814#836yPortugal E: [email protected] Prisma Norte W: pkfecuador.compiso 4, of. 404QuitoPichincha

Out of Hours Contact: Edgar Naranjo 98461135

EGYPT


CairoPKF Rashed, Badr & Co. T: 22287534095HafezRamadanStreet F: 222875574By El Ahly Club E: [email protected] CityCairo 11712

Postal Address:P O Box 50Saraya KobaCairoEgypt

Out of Hours Contact: Hany Rashed 101449925

International Liaison Partner: Hany Rashed [email protected]

CairoPKF The Consulting House T: 97143910025 F: 97143909579 E: [email protected] W: pkf-tch.com

Out of Hours Contact: John Alexander 971503437400

International Liaison Partner: John Alexander [email protected]

EL SALVADOR


San SalvadorCastellanos Chacon, Ltda. de C. V. T: 2273 2555Urbanizacion Loma Linda F: 22732598Calle Los Almendros No.7 E: [email protected] Salvador W: pkfelsalvador.com

Out of Hours Contact: Horacio Castellanos Chacon 22738811

International Liaison Partner: Horacio Alfredo Castellanos Chacón [email protected]

E

F


Estonia - Fiji

ESTONIA


TallinnPKF Estonia T: 6630825141 Pärnu mnt F: 6630826Tallinn E: [email protected] W: pkf.ee

Out of Hours Contact: Rein Ruusalu 5640999

International Liaison Partner: Rein Ruusalu [email protected]

FIJI


LautokaPKF T: 666 2722125 Vitogo Parade F: 666 4266Lautoka E: [email protected]

Postal Address:POBox867LautokaFiji

Out of Hours Contact: Nalin K Patel 9929796

International Liaison Partner: Kumar Patel [email protected]

SuvaPKF T: 331 4617Level 10 F: 3301841FNPF Place E: [email protected] Victoria ParadeSuvaFiji

Postal Address:GPOBox855SuvaFiji

Out of Hours Contact: Nalin K Patel 9929796

International Liaison Partner: Nalin K Patel [email protected]

Partners:Pradeep Patel [email protected]

E


Finland - France

FINLAND




T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com

FRANCE


LyonPKF Cogeparc T: 4 72 53 25 50Le Thélémos F: 4 72 53 25 5112 quai du Commerce E: [email protected] W: pkf.frLyon69336

Out of Hours Contact: Stephane Michoud 624 55 32 55/4 72 53 25 65

International Liaison Partner: Stéphane Michoud [email protected]

Partners:Andre Bacquet [email protected] Chatain [email protected] Goutagny [email protected] Laurain [email protected] Piante [email protected] Sopena [email protected] Turck [email protected]

MarseillePKF Audit Conseil T: 49103661117 Boulevard Augustin Cieussa F: 491037374Marseille E: [email protected] W: pkfaudit.fr

Out of Hours Contact: Guy Castinel 611 363 516

International Liaison Partner: Guy Castinel [email protected]

Partners:Franck Costagliola [email protected] Lehnertz [email protected] Carmen Ruiz [email protected]

F


France

NantesAuditia SARL T: 24073944292QuaideLaFosse F: 24073339444100 Nantes E: [email protected] W: auditia.fr

Out of Hours Contact: Jean-Marc Huilizen

International Liaison Partner: Jean-Marc Huilizen [email protected]

Partners:Thierry Branellec [email protected] Mclaren [email protected]

ParisPKF Ampersand T: 14294420047, Rue de Liège F: 142944209Paris E: [email protected] W: pkf-ampersand.com

Out of Hours Contact: François Duhau 607090900

International Liaison Partner: François Duhau [email protected]

Partners:Didier Arias [email protected] Boulic [email protected] Bragato [email protected] Cousin [email protected] Delcourt [email protected] Duhau [email protected]ëlle Housseau [email protected] Housseau [email protected]çois Laigle [email protected] Peruchon [email protected] Retourné [email protected] Singer [email protected]

St NazaireAuditia SARL T: 2407040084 Rue de l’Etoile du Matin F: 2 40 53 35 40BP60159 E: [email protected] Saint Nazaire Cedex W: auditia.frFrance

Out of Hours Contact: Jean-Marc Huilizen

International Liaison Partner: Jean-Marc Huilizen [email protected]

Partners:Laurent Barreau [email protected] Bouchaud [email protected] Mahe [email protected] Vallee [email protected]

F

G


France - Georgia

StrasbourgPKF Gross Hugel T: 39040171753 Rue du Général Offenstein B.P.30003 F: 390401718Strasbourg Cedex 1 E: [email protected] W: gross-hugel.com

International Liaison Partner: Jean-Jacques Helle [email protected]

Partners:Claude Gross [email protected] Labat-Scheer [email protected] Lugnier [email protected]

GAMBIA (THE)


BanjulPKF T: 4224048Trust Bank Building F: 42281403-4 Ecowas Avenue E: [email protected] Box 431Banjul

Out of Hours Contact: Donald C Kaye 9917220

International Liaison Partner: Donald C Kaye [email protected]

Partners:Abiosseh George [email protected]

GEORGIA


TbilisiUBC International T: 32 2 243 030Green Building F: 3229357946 Marjanishvili St E: [email protected]/24Paliashvili/MosashviliSt W: ubc-i.comTbilisi102

Out of Hours Contact: David Gvetadze 599501975

International Liaison Partner: David Gvetadze [email protected]

Partners:Misha Abaiadze [email protected] Tsabadze [email protected]

F

G


Germany

GERMANY


HEAD OFFICE

PKF Deutschland GmbH T: 40 355 52 0Wirtschaftsprüfungsgesellschaft F: 40 355 52 222Jungfernstieg 7 E: [email protected] Hamburg, Germany W: pkf.de

BalingenPKF Wulf Egermann oHG T: 743316090Zollernalb Treuhand F: 7433160920Wirtschaftsprufungsgesellschaft E: [email protected] W: pkf-egermann.deTegernaustrasse 7Balingen, 72336

Out of Hours Contact: Ralph Setzer 1727297859

International Liaison Partner: Ralph Setzer [email protected]

Partners:Florian Egermann [email protected] Wandel [email protected] Wulf [email protected] Scheffbuch [email protected]

(A subsidiary of PKF Stuttgart)

BerlinPKF Fasselt Schlage T: 3030690765Platanenallee 11 F: 3030690799Berlin E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 1727268301

International Liaison Partner: Oliver Beier [email protected]

Partners:Eva Maria Stenger [email protected] Thum [email protected]

BraunschweigPKF Fasselt Schlage T: 531 24 03 0Theodor-Heuss-Strasse 2 F: 531 24 03 111Braunschweig E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Frank Villwock 1732148790

International Liaison Partner: Frank Villwock [email protected]

Partners:Rainer Cech [email protected] Grabe [email protected] Johannes [email protected] Moormann [email protected] Pethke [email protected]


Germany

ColognePKF Fasselt Schlage T: 221 16 43 0Gereonstrasse 34-36 F: 221 16 43 112Cologne E: [email protected] W: pkf-fasselt.de

Postal Address:Postfach 10 17 45Cologne50457

Out of Hours Contact: Wolfgang van Kerkom 1735289979

International Liaison Partner: Wolfgang van Kerkom [email protected]

Partners:Ralph van Kerkom [email protected] Zünkler [email protected]

DresdenPKF Fasselt-Schlage T: 351 46 62 205Zellescher Weg 24 F: 3514662328Dresden E: [email protected] W: pkf-frankfurt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

(A branch office of Frankfurt)

DuisburgPKF Fasselt Schlage T: 203 30001 0Schifferstrasse 210 F: 203 30001 50Duisburg E: [email protected] W: pkf-duisburg.de

Out of Hours Contact: Peter Pflugfelder 162 200 1407

International Liaison Partner: Peter Pflugfelder [email protected]

Partners:Christoph Balk [email protected] Marian Ellerich [email protected] Martin Fasselt [email protected] Hünger [email protected] Michael Kussmann [email protected] Lickfett [email protected] Müller-Kemler [email protected] Pannenbäcker [email protected] Schienstock [email protected] Peter Schöneberger [email protected] Christoph Swart [email protected]

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Germany

FrankfurtPKF Fasselt Schlage T: (0)691700000Ulmenstrasse37-39 F: (0)6917000099Frankfurt am Main E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Wolfgang Hofmann (0)174 32 42 200

International Liaison Partner: Wolfgang Hofmann [email protected]

Partners:Roman Brinskelle [email protected] Donsbach [email protected] Fenn [email protected] Hanxleden [email protected] Jüngling [email protected] Krimphoff [email protected] Wörner [email protected]

HaldenslebenPKF Fasselt Schlage T: 390466380Hagenstrasse38 F: 3904663836Haldensleben E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Peter Schinnerling 1727860031

International Liaison Partner: Peter Schinnerling [email protected]

(A subsidiary of PKF Braunschweig)

HallePKF Fasselt Schlage T: 345 52 52 10Bernburger Strasse 4 F: 345 52 52 1 21Halle E: [email protected] W: pkf-halle.de

Out of Hours Contact: PeterPflugfelder 203 300 01 700

(A subsidiary of PKF Duisburg)

HamburgPKF Fasselt Schlage T: 40 35 55 20Jungfernstieg 7 F: 40 3 55 52 222Hamburg E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Corinna Warlich (0)1724296194

International Liaison Partner: Corinna Warlich [email protected]

Partners:Thomas Diederich [email protected] Dumke [email protected] Rauert [email protected] Voelker [email protected]

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Germany

Haren (Ems)PKF Arbicon Zink KG T: 5932903530Ankerstrasse 5 F: 5932903535Haren (Ems) E: [email protected] W: pkf-arbicon.de

Out of Hours Contact: Burchard Schröder 5932903530

(A subsidiary of PKF Oldenburg)

HeidelbergPKF Riedel Appel Hornig GmbH T: 622160960Im Breitspiel 11 F: 6221609696Heidelberg E: [email protected] W: pkf-heidelberg.de

Out of Hours Contact: Franz-Josef Appel (0)1738723635

International Liaison Partner: Franz Josef Appel [email protected]

HelmstedtPKF Fasselt Schlage T: 5351 120 10Bötticherstrasse 51 F: 5351 120 1111Helmstedt E: [email protected] W: pkf-fasselt.de



HerfordPKF Vogt & Partner T: 522199130Jahnstrasse 12 + 14 F: 5221991359Herford E: [email protected] W: pkf-herford.de

International Liaison Partner:Dr Marc Danne [email protected]

Partners:Ulrich Diestelhorst [email protected] Lutzke [email protected] Nowotka [email protected] Pollmeier [email protected]

LeipzigPKF Fasselt Schlage T: 341309910August-Bebel-Strasse 61 F: 3413010358Leipzig E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Wolfgang van Kerkom 1735289979

International Liaison Partner: Wolfgang van Kerkom [email protected]

(A subsidiary of PKF Cologne)

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Germany

MagdeburgPKF Fasselt Schlage T: 391628230Halberstädterstrasse 40 A F: 3916282329Magdeburg E: [email protected] W: pkf-fasselt.de


International Liaison Partner: Peter Schinnerling [email protected]


MunichPKF Industrie - T: 89290320und Verkehrstreuhand GmbH F: 8929032133Maximilianstrasse 27 E: [email protected],80539 W: pkf-muenchen.de

Out of Hours Contact: Sebastian Wohldorf 1728539370

International Liaison Partner: Sebastian Wohldorf [email protected]

Partners:Hans Hafenrichter [email protected] Hirschmann [email protected] Lummel [email protected] Reiter [email protected] Templin [email protected]

NurembergPKF Sozietät Dr. Fischer T: 91147430Rankestrasse 56 F: 9114743133Nuremberg E: [email protected] W: pkf-nuernberg.de

Out of Hours Contact: Dr Bertram Fischer 91147430

International Liaison Partner: Dr Bertram Fischer [email protected]

Partners:Dr Helmut Fischer [email protected]

OldenburgPKF Arbicon Zink KG T: 441980500Moslestrasse 3 F: 44198050180Oldenburg E: [email protected] W: pkf-arbicon.de

Out of Hours Contact: Burchard Schröder 173 2404737

International Liaison Partner: Burchard Schröder [email protected]

Partners:Frank Bartsch [email protected] Brückner [email protected] Hillebrand [email protected] Korte [email protected] Lübken [email protected] Lüke [email protected] Reiners [email protected] Rohsiepe [email protected] Schröder [email protected]

G


Germany

OldenburgPKF Unitesta Revisions - T: 441980500und Treuhandgesellschaft mbH F: 44198050180Moslestrasse 3 E: [email protected] W: unitesta.de26122

Out of Hours Contact: Burchard Schröder 173 2404737

International Liaison Partner: Burchard Schröder [email protected]

Partners:Burchard Schröder [email protected] Rohsiepe [email protected] Lübken [email protected] Brückner [email protected] Korte [email protected]

OsnabrückPKF Osnabrück WMS Treuhand GmbH T: 541944220Wirtschaftsprüfungsgesellschaft F: 5419442244RheinerLandstrasse195b E: [email protected]ück W: pkf-osnabrueck.de49078

International Liaison Partner: Jürgen Bruns-Coppenrath [email protected]

Partners:Klaus Stein [email protected] Upmeier [email protected]

PotsdamPKF Fasselt Schlage T: 3320822355Am Lehnitzsee 5 F: 3320822252Potsdam E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Oliver Beier 1727268301

(A subsidiary of PKF Berlin)

RostockPKF Fasselt Schlage T: 381491240Am Vögenteich 26 F: 3814912415Rostock E: [email protected] W: pkf-fasselt.de

Out of Hours Contact: Thomas Diederich [email protected] 1724293193

(A subsidiary of PKF Hamburg)

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Germany

RottweilPKF Wulf Niggemann T: 741 1 74 04 0Lorenz-Bock-Strasse 6 F: 741 1 74 04 35Rottweil E: [email protected] W: pkf-niggemann.de



Partners:Holger Wandel [email protected] Setzer [email protected] Wulf [email protected]

SaarbrueckenPKF Gottschalk, Becker & Partner T: 681996890PKF Saarlaendische F: 6819968919Treuhandgesellschaft mbH E: [email protected] Staden 13 W: pkf-gottschalk.de66121 Saarbrücken

Out of Hours Contact: Arno Kramer 1742000911

International Liaison Partner: Arno Kramer [email protected]

Partners:Dr Paul Richard Gottschalk [email protected] Handel [email protected] Koch [email protected]

StuttgartPKF Wulf + Partner T: 711 1 64 00Hauptstrasse 41 F: 711 1 64 01 33Stuttgart E: [email protected] W: pkf-wulf-partner.com



Partners:Martin Wulf [email protected] Wandel [email protected]

TauberbischofsheimPKF Issing Faulhaber Wozar T: 934189080Altenbeck GmbH & Co. KG F: 9341890820Pestalozziallee 13/15 E: [email protected] W: pkf-ifp.de97941

International Liaison Partner: Dr Klaus Faulhaber [email protected]

Partner:Jochen Reichert [email protected]

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Germany - Ghana

WuerzburgPKF Issing Faulhaber Wozar T: 931355780Altenbeck GmbH & Co. KG F: 9313557835Oeggstrasse 2 E: [email protected] W: pkf-issing.de97070

Out of Hours Contact: Dr Dirk Altenbeck 1743206049

International Liaison Partner: Dr Dirk Altenbeck [email protected]

Partners:Helmut Beck [email protected] Koehler [email protected] Mark [email protected] Stefan Wozar [email protected]

CONSULTING OFFICES

FrankfurtPKF Euroconsult GmbH T: (0)691700000Ulmenstrasse37-39 F: (0)6917000099Frankfurt am Main E: [email protected] W: pkf-euroconsult.de

Out of Hours Contact: Karsten Rixecker 1722819543

International Liaison Partner: Karsten Rixecker [email protected]

MunichPKF Hotelexperts GmbH T: 8929032200Maximilianstrasse 27 F: 8929032222Munich E: [email protected] W: pkfhotelexperts.com

International Liaison Partner: Ulf Templin [email protected]

Partners:Ulrike Schueler [email protected]

GHANA


AccraPKF T: 30 222 12 66Valley View F: 302226628Farrar Avenue E: [email protected] W: pkfghana.comPOBox1219

Out of Hours Contact: Frederick Bruce-Tagoe 244 27 60 04

International Liaison Partner: Frederick Bruce-Tagoe [email protected]

Partners:Nana Abena Adu-Gyamfi [email protected] Ekow Mensshan [email protected]

G


Ghana - Greece

KumasiPKF T: 322022856HouseNoOTB198 F: 323023083Opposite TUC Junction E: [email protected] W: pkfghana.comKumasi

Postal Address:POBox976KumasiGhana

Out of Hours Contact: Aisha T Gyasi 277602880

TemaPKF T: 2436900123rd Floor F: 30 320 60 15Ghana Commercial Bank E: [email protected] Main

Postal Address:P O Box CO1627 Tema, Ghana

Out of Hours Contact: George Ekow Mensshan 243169506

GREECE


AthensPKF Euroauditing S. A. T: 2107480600124 Kifissias Avenue F: 2107483600Athens E: [email protected] 26 W: pkf.gr

Out of Hours Contact: Alexandros Sfarnas 6945240680

International Liaison Partner: Alexandros Sfarnas [email protected]

Partners:Athanasios Apostolopoulos [email protected] Dramitinou [email protected] Karakostas [email protected] Kassimatis [email protected] Kassioumis [email protected] Kavellaris [email protected] Kayoulis [email protected] Kittakis [email protected] Kofopoulos [email protected] Makris [email protected] Mandrides [email protected] Patsis [email protected] Pitelis [email protected] Prokopidis [email protected] Starakis [email protected] Zouridakis [email protected]

Also in: Patra, Heraklion Crete, Ioannina and Agrinio

G


Greece - Guyana

ThessalonikiPKF Euroauditing S. A. T: 2310944991,33460020, Voulgari Street & Kath F: 231 0 334601Papadaki, Thessaloniki E: [email protected] W: pkf.gr

Out of Hours Contact: George Vezyrgiannis 6974090400

GRENADA


St George’sPannell Kerr Forster T: 440 2562Pannell House F: 440 6750Grand Anse E: [email protected]. George’s

Out of Hours Contact: Henry A Joseph 4435545or4072811

International Liaison Partner: Henry A Joseph [email protected]

GUATEMALA


Guatemala CityArévalo Pérez, Iralda y Asociados SC T: 23328831,2363106813 Calle 2-60 Zona 10 oficina 1202 F: 23630568Oficina 1202 E: [email protected] Topacio Azul W: pkfguatemala.comGuatemala City, CA 01010

Out of Hours Contact: Hugo Arevalo Perez and Olga Siomara Arévalo de Gutiérrez 52073241or66349787

International Liaison Partner: Hugo Arévalo Pérez [email protected]

GUYANA


GeorgetownPKF, Barcellos, Narine & Co T: 2258915106/107 Lamaha Street F: 226 5340North Cummingsburg E: [email protected] W: pkfgy.com

Out of Hours Contact: Harry N Narine 2335718/6247314

International Liaison Partner: Harry N Narine [email protected]

Partners:Vishwamint Ramnarine [email protected]

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Honduras - Hungary

HONDURAS


TegucigalpaPKF-Tovar López T: 22324030/2311790Residencial Florencia Norte F: 223902492da Calle No. 3715 E: [email protected],MDC,30209 W: pkfhonduras.com

Out of Hours Contact: Eddy A Tovar 99703084

International Liaison Partner: Eddy A Tovar [email protected]

Partners:Alex Perdomo [email protected] Tabora [email protected] Tovar [email protected]

HONG KONG


PKF T: 2806382226/F, Citicorp Centre F: 2806371218WhitfieldRoad E: [email protected] Bay, Hong Kong W: pkf-hk.com

Out of Hours Contact: David T K Leong 97898000

International Liaison Partner: David T K Leong [email protected]

Kenneth C M Young [email protected]

Partners: Alfred W C Chung [email protected] K B Lam [email protected] T K Leong [email protected] Leung [email protected] Y C Tan [email protected] T S Wan [email protected] C M Young [email protected]

HUNGARY


BudapestPKF Audit and Consulting Ltd. T: 003613914220Bölöni György utca 22. F: 003613914221Budapest E: [email protected] W: pkf.hu

Out of Hours Contact: Zsolt Selenyi 13914220

International Liaison Partner: Zsolt Selenyi [email protected]

H


India

INDIA

Time Zone GMT+5.5Dialincode91Dial out code 00

BangalorePKF Sridhar & Santhanam T: 8025590553T8&T9,ThirdFloor F: 8025590553GEM Plaza, 66 Infantry Road E: [email protected] 560001 W: pkfindia.in

Out of Hours Contact: M Seethalakshmi 9972688008

International Liaison Partner: M Seethalakshmi [email protected]

ChennaiPKF Sridhar & Santhanam T: 4428112895/96/97KRD Gee Gee krystal F: 442811289991/92,7thFloor E: [email protected] Radhakrishnan Salai W: pkfindia.inMylapore, Chennai 600 004

Out of Hours Contact: S Santhanakrishnan 9940173008

International Liaison Partner: S Santhanakrishnan [email protected]; [email protected]

Partners:T V Balasubramanian [email protected] Devi [email protected] Hariharan [email protected] Kothandaraman [email protected] Narasimhan [email protected] Prasana Kumar [email protected] Rajeshwari [email protected] Ramakrishnan [email protected]

CoimbatorePKF Sridhar & Santhanam T: 422244967738-1RaghupathyLayout F: 4222449677Coimbatore 641011 E: [email protected] W: pkfindia.in

Out of Hours Contact: Shankar 9443049677

International Liaison Partner: S Santhanakrishnan [email protected]

HyderabadPKF Sridhar & Santhanam T: 40278197432nd Floor, Kirin Arcade E: [email protected] No 1-2-272-273/6 W: pkfindia.onMCH No 100, Sarojini Devi RoadSecundrabad, Hyderabad 500003

Out of Hours Contact: Viswanadh Kuchi 9490189743


I


India - Indonesia

MumbaiPKF Sridhar & Santhanam T: 22 241 701 63Flat 201 F: 22 241 701 1632nd Floor E: [email protected] Point W: pkfindia.inOpp: Bharat Mata TalkiesDr Babasaheb Ambedkar RoadParelMumbai400012

Out of Hours Contact: S Mythily 9821411692


Partners: J Ramanarayanan [email protected] Suriyanarayanan [email protected]

New DelhiPKF Sridhar & Santhanam T: 1140543689512, Charanjee Towers F: 1140543689Nehru Place E: [email protected] Delhi W: pkfindia.in110049

Out of Hours Contact: V Kothandaraman 9380573088


INDONESIA


JakartaPaul Hadiwinata, Hidajat, Arsono, T: 21 314 4003Ade Fatma & Rekan F: 21 314 4213Plaza BII E: [email protected] M H Thamrin No 51 W: pkfhadiwinata.comTower 3Level8Jl. Kebon Sirih Timur I No. 267Jakarta10530

SurabayaJl.NgagelJayaNo90 T: 31 501 2161Surabaya F: 31 501 233560283 E: [email protected] Java

I


Indonesia - Ireland

MedanPerumahan Taman Kyoto T: 618225186Jl. Sei Silau Blok B F: 618366646Heian No 23 E: [email protected] Baru 20153

Out of Hours Contact: Paul Hadiwinata 21 314 4003

International Liaison Partner: Paul Hadiwinata [email protected]

Partners:Didin Afiffudin [email protected] Chandra [email protected] Gunawan [email protected] Hidayat [email protected] Laksmana [email protected] Pawiroatmodjo [email protected] Prawirasetia [email protected] Rahardja [email protected] Rahardjo [email protected] Rambe [email protected] Rindorindo [email protected] Sine [email protected] Soleman [email protected] Njit Tjan [email protected] Fatma Lubis [email protected] [email protected] Komalasari [email protected] Setyadi [email protected] Surachman [email protected] Dwi Andani [email protected]

IRELAND


DublinPKF O’Connor, Leddy and Holmes T: 14961444Century House F: 14961637Harolds Cross Road E: [email protected] 6W W: pkf.ie

Out of Hours Contact: Mark Tully 872364556

International Liaison Partner: Donal O’Leary [email protected]

Partners:David Copeland [email protected] McGovern [email protected] Tully [email protected] Wylie [email protected]

I


Isle of Man - Italy

ISLE OF MAN


DouglasPKF (Isle of Man) LLC T: 1624 652000PO Box 16, Analyst House F: 1624 65200120-26 Peel Road E: [email protected] W: pkfiom.com

Out of Hours Contact: Paul Seaward 7624490862

International Liaison Partner: Harry Bamber [email protected]

Partners:Michael H Crowe [email protected] M Cryer [email protected] E Dearden [email protected] A R Drewett [email protected] H Nugent [email protected] Wild [email protected]

ISRAEL


Tel AvivPKF Amit, Halfon T: 3612393916 Abba Hillel Silver Road F: 3 61 250 30Ramat Gan 52506 E: [email protected] Aviv W: ahcpa.co.il

Out of Hours Contact: Gal Amit 544687494

International Liaison Partner: Gal Amit [email protected]

Partners:Haim Halfon [email protected] Kordonsky [email protected] Vered [email protected]

ITALY


AUDIT PRACTICE OFFICES

BariPKF Italia Spa T: 0805504076ViaCardassi59 F: 0800999415Bari 70121 E: [email protected] W: pkf.it

Out of Hours Contact: Vito Armenise 3473429060

I


Italy

BolognaPKF Italia SpA T: 0458009385Via Indipendenza 13 F: 0458009400Bologna 40121 E: [email protected] W: pkf.it

Out of Hours Contact: Umberto Giacometti 3356985582

BresciaPKF Italia Spa T: 030 44270Via Dante 17 F: 0302810676Brescia E: [email protected] W: pkf.it

Out of Hours Contact: Edoardo Vallazza 3298326987

International Liaison Partner: Edoardo Vallazza [email protected]

FlorencePKF Italia Spa T: 0554684529ViaDelleMantellate9 F: 0554684611Florence50129 E: [email protected] W: pkf.it

Out of Hours Contact: Massimo Innocenti 3407149589

International Liaison Partner: Massimo Innocenti [email protected]

MilanPKF Italia Spa T: 02 62 610 600Via Galileo Galilei 7 F: 02 62 610 620Milan 20124 E: [email protected] W: pkf.it

Out of Hours Contact: Umberto Giacometti 3356985582

International Liaison Partner: Maria Luisa Delcaldo [email protected]

Partners:Fioranna Negri [email protected] Riva [email protected]

NaplesPKF Italia SpA T: 0815628514Centro Direzionale Isola F: 0816063128E/4 - Piano 5° E: [email protected](NA) W: pkf.itNaples

Out of Hours Contact: Michele Amarante 3492763197

International Liaison Partner: Mauro Cascone [email protected]

I


Italy

PadovaPKF Italia Spa T: 0498235853Via Savonarola, 217 F: 0498235854Padova 35137 E: [email protected]: pkf.it

Out of Hours Contact: Andrea Bonetti 3294710175

RomePKF Italia Spa T: 0668809435Via Panama, 16 F: 0689568867Rome198 E: [email protected] W: pkf.it

Out of Hours Contact: Massimo Campanelli 3458047399

International Liaison Partner: Francesco Demonte [email protected]

VeronaPKF Italia Spa T: 0458009385Via XX Settembre n. 14 F: 0458009400Verona37129 E: [email protected] W: pkf.itOut of Hours Contact: Umberto Giacometti 3356985582

International Liaison Partner: Umberto Giacometti [email protected]

Partners:Alberto Boccoli [email protected] Bonetti [email protected]

MANAGEMENT CONSULTANCY, TAX ADVISORY AND ACCOUNTING SERVICES

MilanPKF Consulting Srl - Sintema Srl T: 02 2052 1400Via Antonio da Recanate 1 F: 0220521439Milan MI 20124 E: [email protected] W: pkfconsulting.it

Out of Hours Contact: Giuseppe Pasquetti 3356094375

International Liaison Partner: Giuseppe Pasquetti [email protected]

Partners:Ruggero Del Vecchio [email protected] Papaleo [email protected]

I

J


Italy - Jamaica

MilanMGP Studio Tributario e Societario T: 0243981751Via Giuseppe Revere, 16 F: 0243911419Milan MI 20123 E: [email protected]

Out of Hours Contact: Salvatore Del Vechio 335 1041750

International Liaison Partner: Salvatore Del Vecchio [email protected]

Partners:Walter Bonzi [email protected] Cardone [email protected] Dalla Longa [email protected] Di Fresco [email protected] Giuliani [email protected] Orlandi [email protected] Panagia [email protected] Pignanelli [email protected] Smedile [email protected]

MilanMGP Studio Tributario e Societario (2) T: 02 2052 1401Via Antonio da Recanate, 1 F: 0220521439Milan MI 20124 E: [email protected]

Out of Hours Contact: Salvatore Del Vecchio 335 104 1750

International Liaison Partner: Salvatore Del Vecchio [email protected]

RomePKF Consulting Srl - Sintema Srl T: 0220521409Via della Piramide Cestia, 1 F: 0220521439Rome 153 E: [email protected] W: sintema.it

International Liaison Partner: Francesco Motta [email protected]

(Initial contact through Milan)

JAMAICA


KingstonPKF Aulous F Madden & Co T: 92210746 Lockett Avenue F: 9222506Kingston E: [email protected] W: pkf-afm.com

International Liaison Partner: Charmaine Aneta Madden [email protected]

St AnnPKF Aulous F Madden & Co T: 97441413rd Floor, 34 Main Street F: 9747896Ocho Rios E: [email protected] Ann W: imexpages.com/aulousfmadden

Out of Hours Contact: Charmaine Madden 9744141

International Liaison Partner: Aulous Madden [email protected]

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Japan - Jordan

JAPAN


TokyoPKF Nakamoto & Company T: 3323403965th Floor Kojimachi Miyuki Building F: 332340397Nibancho 3-4 E: [email protected] W: pkfjapan.comTokyo1020084

Out of Hours Contact: Eiko Nakamoto 332340396

International Liaison Partner: Eiko Nakamoto [email protected]

Partners:Katsumi Matsuyama [email protected] Tsukimura [email protected] Chino [email protected]

OsakaPKF Osaka Audit Corporation T: 6622903874F, Kitahama Yamamoto Building F: 6622903882-3-6 Kitamhama E: [email protected] W: pkf-osaka-audit.comOsaka

Out of Hours Contact: Miho Ishihara 9010297403

International Liaison Partner: Seiji Doko [email protected]

Miho Ishihara [email protected]

JORDAN


AmmanPKF Pro Group Auditing & Consulting T: 65627129(Khattab & Co) F: 6 5606344Al Shmesani E: [email protected] Jaber Ben Hayan St. W: pkf.joAmman11190

Out of Hours Contact: Mohammed Khattab 795572746

International Liaison Partner: Mohammed Khattab [email protected]

Partners:Zeena Al-Natour [email protected] Tannous [email protected]


Kazakhstan - Kenya

KAZAKHSTAN

Time Zone GMT+6Dial in code 7Dialoutcode810

AlmatyPKF Sapa-Audit LLP T: 7272585939Building No 112 F: 7272585950Auezov Street E: [email protected], 050057 W: sapa-audit.kz

International Liaison Partner: Kulbarshyn Bazarbekova [email protected]

KENYA


KisumuPKF Kenya T: 572021228Mega Plaza F: 57 202 5650Oginga Odinga Road E: [email protected] W: pkfea.comKisumuWestern 40100

Out of Hours Contact: Ritesh Mirchandani 722 763011

MombasaPKF Kenya T: 41 222 6422/3Jubilee Insurance Building F: 41 222 4377MoiAvenue,POBox90553 E: [email protected] W: pkfea.comCoast80100

Out of Hours Contact: Piyush Shah 721 635 520

International Liaison Partner: Piyush Shah [email protected]

Partners:Harish Shah [email protected]

NairobiPKF Kenya T: 20 427 0000Kalamu House F: 20 444 7233Grevillea Grove off Brookside E: [email protected] Box 14077 W: pkfea.comNairobi800

Out of Hours Contact: Rajan Shah 722412288

International Liaison Partner: Atul Shah [email protected]

Partners:Joe Gichuki [email protected] Kabeberi [email protected] Kisuu [email protected] Mirchandani [email protected] Vadher [email protected]

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Kenya - Latvia

NakuruPKF Kenya T: 5122119063rd Floor C. K. F: 51 2217354Patel Building E: [email protected] Avenue W: pkfea.comPO Box 1236Nakuru 20100

Out of Hours Contact: Alpesh Vadher 721400490

KUWAIT


KuwaitPKF Bouresli & Co T: 2265 5777DANA Plaza Building F: 22659100Floor 3 E: [email protected] Al Bahree W: pkf-kuwait.comArabian Gulf StreetShaab 13070

Postal Address:POBox20986SafatKuwait 13070

Out of Hours Contact: Tareq M Bouresli 6664 4556

International Liaison Partner: Tareq M Bouresli [email protected]

LATVIA


RigaPKF Latvia SIA T: 673 33 647119K.UlmanaGatve F: 67828247Marupe E: [email protected] Region W: pkf-latvia.lvLV-2167

Out of Hours Contact: Maruta Zorgenfreija 29418689

International Liaison Partner: Maruta Zorgenfreija [email protected]

Partners:Aija Punane [email protected]

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Lebanon - Lithuania

LEBANON


BeirutPKF Emile Chartouni & Sons T: 1493220Atlas Center F: 1492728Blvd Fouad Chehab E: [email protected] El FilBeirutLebanon

Postal Address:POBox138HazmiehLebanon

Out of Hours Contact: Elie Chartouni 9613495075

International Liaison Partner: Elie Chartouni [email protected]

Partners:George Chartouni [email protected]

LIBERIA


MonroviaPKF Liberia T: 6835784Lara Building (Royal Home) F: 227319Suite 1C E: [email protected] StreetMonrovia 101000

Out of Hours Contact: Nim’ne E Mombo 6835784

International Liaison Partner: Nim’ne E Mombo [email protected]

LITHUANIA




T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com

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Luxembourg - Malaysia

LUXEMBOURG


LuxembourgPKF Luxembourg S. A. T: 45387816 Place de Nancy F: 453829Luxembourg L-2212 E: [email protected] W: pkf.lu

OutofHoursContact: 621192035

International Liaison Partner: Ronald Weber [email protected]

Partners:Romain Bontemps [email protected] Bourgnon [email protected] Espen [email protected] Reding [email protected]

Luxembourg-StrassenPKF Luxembourg SA T: 45387817 Rue Thomas Edison F: 453829Luxembourg-Strassen 1445 E: [email protected] W: pkf.lu

Out of Hours Contact: Ronald Weber 621192035

International Liaison Partner: Luc Brucher [email protected]

MALAYSIA

TimeZoneGMT+8Dial in code 60Dial out code 00

Kuala LumpurPKF T: 3203238289thFloor F: 320321868MCB Plaza E: [email protected] 6 Changkat Raja Chulan W: pkfmalaysia.comKuala Lumpur 50200

Out of Hours Contact: Brian Wong 122338200

PenangPKF T: 428146283rd Floor F: 42820200Silver Square309-O,PerakRoadGeorgetown 10150Penang

KelantanPKF3956,1st&2ndFloor T: 97444360Wisma Gerakan F: 97432988Jalan TemenggongKota Bharu, 15000 Kelantan

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Malaysia - Malta

SabahPKF T: 8826772323-1, 1st Floor F: 88267721Lintas PlazaLorong Lintas PlazaKota Kinabalu88300Sabah

International Liaison Partner: Brian Wong [email protected]

Partners:Man Kit Chau [email protected] C E Chew [email protected] Gathani [email protected] Teik Loh [email protected] Mohamed [email protected] J Skelchy [email protected]

MALTA


BirkirkaraPKF Malta T: 2148437335 Mannarino Road F: 21484375Birkirkara E: [email protected] W: pkfmalta.com

Out of Hours Contact: Pierre Mangion 99429590

International Liaison Partner: Pierre Etienne Mangion [email protected]

Partners:Donna Greaves Bonello [email protected] Fenech [email protected] M Mangion [email protected]

SliemaPKF Malta T: 21 335 715Office 12, 2/1 F: 21 335 714Tigne Place E: [email protected] Street W: pkfmalta.comSliemaSLM 3137

Out of Hours Contact: Pierre Mangion 21498590

International Liaison Partner: Pierre Etienne Mangion [email protected]

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Mauritius - Mexico

MAURITIUS


Port LouisLamusse Sek Sum & Co. T: 3175/85 Duke of Edinburgh Avenue F: 2081614Port Louis E: [email protected]

Postal Address:PO Box 627Port Louis

Out of Hours Contact: Christine Sek Sum 2580669

International Liaison Partner: Christine Sek Sum [email protected]

Partners:Andrew Sek Sum [email protected]

MEXICO


Mexico City PolancoAvEjércitoNacionalNúm904-7 T: 5559013900Col Polanco Los Morales F: 555901392511510 Mexico DF W: pkfmexico.com

Out of Hours Contact: Luis Alberto Cámara 1 55 5405 0033

International Liaison Partner: Luis Alberto Cámara [email protected]

Partners:Juan A Aguirre [email protected] Ceballos [email protected] Cruz [email protected] Díaz Guzmán [email protected]ía Elena Domínguez Ortíz [email protected] Durán Robles [email protected] Hernández [email protected]é S Oropeza de la Cruz [email protected] Oviedo [email protected] Montiel [email protected] Eduardo Nolasco Robles Farrera [email protected] Roldán [email protected] Salazar Reyes [email protected]

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Mexico

Mexico City DowntownAvInsurgentesSurNúm.724-8ºPiso T: 55 5523 3000Col. Del Valle F: 55 5523 300003100 Mexico DF W: pkfmexico.com

Postal Address:WTC-253Mexico03812DF

Out of Hours Contact: José Antonio Amaré Gomez

International Liaison Partner: José Antonio Amaré [email protected]

Partners:José Luis Amare Gómez [email protected] Montaño [email protected] Dianna Ordoñez [email protected]

Mexico City Del ValleSanta Margarita Núm 206 T: 5550973234/35Col Del Valle F: 555682432103100 Mexico DF E: [email protected] W: pkfmexico.com

Out of Hours Contact: Guillermo Williams 5556524088

International Liaison Partner: Guillermo Williams [email protected]

Partners:Ricardo Martínez [email protected] Rojas [email protected]ónica Williams [email protected]

CancúnAvTulúmNúm39(Ant11-1) T: 9988849433Int 7 Entre Flamboyán Retorno 2 F: 9988921656Supermanzana 23 Manzana 40 W: pkfmexico.com77500 Benito JuárezCancúnQuintana Roo


Partners:Eric Palma [email protected]

CelayaBlvdAdolfoLópezMateosNúm901Pte T: 461 615 1576Edificio La Torre F: 461 614 3044Zona Centro W: pkfmexico.com38040CelayaGuanajuato


Partners:Raúl Gómez [email protected]

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Mexico

GuadalajaraAv.MoctezumaNúm.4680 T: 3336347159Jardines del Sol F: 333634715945050 Guadalajara E: [email protected] W: pkfmexico.com

Out of Hours Contact: Mario Camposllera 13331679559

International Liaison Partner: Mario Camposllera [email protected]

Partners:Eduardo Guerrero Bolán [email protected] García Lara [email protected] Domínguez [email protected]

MéridaAv Quetzalcoatl Núm 56 Int. 11 T: 9999834747Fracc. El Vergel F: 9999834747Ext.11397179Mérida W: pkfmexico.comYucatán


Partners:Mario Cano [email protected] Cano [email protected]

PueblaTehuacánSur84 T: 2224622692Col. La Paz F: 222462269276000 Puebla E: [email protected] W: pkfmexico.com

Out of Hours Contact: Mario Camposllera 13331679559

International Liaison Partner: Mario Camposllera [email protected]

Partners:Ricardo García Alcalá [email protected]

QuerétaroPrivada Rómulo Bautista Núm 10 T: 4422144697Col Cimatario F: 442 214 471276030 Querétaro W: pkfmexico.comQuerétaro

International Liaison Partner: Guillermo Williams [email protected]

Partner:Martín Ruíz [email protected]

TolucaPino Suárez Sur Núm. 305 1er Piso T: 7222142495Col Centro, 50000 Toluca F: 722 214 2473Estado de Mexico W: pkfmexico.com


Partners:Alfredo Roldán [email protected]

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Mexico - Mozambique

VeracruzCallejón José María Peña Núm. 27 T: 2299326216Fraccionamiento Faros F: 229932785791709Veracruz W: pkfmexico.comVeracruz


Partners:Francisco Cruz [email protected] Frías [email protected]

MOROCCO


CasablancaPKF Morocco T: 522 47 64 70/77131 Abdelmoumen Avenue F: 522476479Casablanca 20100 E: [email protected]

OutofHoursContact: 661325492 661325492

International Liaison Partner: Abdellatif Zarkal [email protected]

CasablancaMCA Consulting T: 22 36 34 55131 Abdelmoumen Avenue F: 22396357Casablanca 20100 E: [email protected]

International Liaison Partner: Abdellatif Zarkal [email protected]

Accounting, Legal and Fiscal services

MOZAMBIQUE


MaputoPKF Auditors & Consultants T: 21498317Avenue Julius Nyerere F: 214915762399Maputo E: [email protected]

Out of Hours Contact: Antonio Pereira +351937910150

International Liaison Partner: Jose de Sousa Santos [email protected]

Partners:Antonio Pereira [email protected]

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Myanmar - Netherlands

MYANMAR

Time Zone GMT+7

Contact the Asia Pacific Regional Director

Stephen Darley [email protected]

NAMIBIA

Time Zone GMT+1 +DSTDial in code 264Dialoutcode09

WindhoekPKF (Namibia) T: 61 22066231 Feld Strasse F: 61220935Windhoek E: [email protected]

Postal Address:P O Box 5031AusspannplatzWindhoekNamibia

Out of Hours Contact: Eric Knouwds 61 220 662

International Liaison Partner: Eric Knouwds [email protected]

Partners:Petra Klink [email protected]

NETHERLANDS


AmsterdamPKF Wallast T: 206531812Beechavenue78-80 F: 206531847Schiphol-Rijk E: [email protected] W: pkfwallast.nl1119PW

Postal Address:POBox74681Amsterdam1070 BR

Out of Hours Contact: Andor Valkenburg 651570976

International Liaison Partner: Anko van Ek [email protected]

Jan Roeland [email protected]

Partners:Eric Gort [email protected]


Netherlands

DelftPKF Wallast T: 15 261 31 21Delftechpark 40 F: 152615382Delft E: [email protected] W: pkfwallast.nl

Postal Address:PO Box 332Delft 2600 AH

Out of Hours Contact: Arjan Buurman 648255570

International Liaison Partner: Arjan Buurman [email protected]

Partners:André Meulman [email protected] Pronk [email protected] van den Berg [email protected]é van Dijk [email protected] van Nistelrode [email protected] van der Linde [email protected] van Sonderen [email protected] Vijge [email protected]

RotterdamPKF Wallast T: 10 450 40 20Rivium Boulevard 34 F: 104506950Capelle aan den IJssel E: [email protected],2909LK W: pkfwallast.nl

Postal Address:POBox84030Rotterdam3009CA

Out of Hours Contact: Emiel Koestering 621843792

International Liaison Partner: Emiel Koestering [email protected]

Partners:Wilbert van der Aalst [email protected] Vogelaar [email protected]

WoerdenPKF Wallast T: 348416262Pompmolenlaan9 F: 348414280Woerden E: [email protected] GK W: pkfwallast.nl

Postal Address:PO Box 533Woerden3440 AM

Out of Hours Contact: Jack Visser 653210958

International Liaison Partner: Jack Visser [email protected]

Partners:Hans van Hamersveld [email protected] van Vliet [email protected] Walraven [email protected]

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Nevis - New Zealand

NEVIS


CharlestownPannell Kerr Forster T: 8694655568Parkville Complex F: 8694695844Charlestown E: pannellf@candw. ag

International Liaison Partner: Wilbur A Harrigan [email protected]

Partners:Omax A E Gardner [email protected]

NEW ZEALAND


AucklandPKF Ross Melville T: 93730100Level 5 F: 9309324750 Anzac Avenue E: [email protected] 1010 W: pkfrossmelville.co.nz

Postal Address:POBox881AucklandNew Zealand 1140

Out of Hours Contact: Graeme S Lynch 21611791

International Liaison Partner: Graeme S Lynch [email protected]

Partners:John R Dillon [email protected] H Parbhu [email protected] M Toplis [email protected]

AucklandPKF Corporate Recovery & Insolvency T: 93020521(Auckland) Limited F: 93020536Level3,48CourthouseLane E: [email protected] 1010 W: pkfcr.co.nz

Out of Hours Contact: Anthony McCullagh 21999047

International Liaison Partner: Anthony McCullagh [email protected]

Auckland - TakapunaPKF Ross Melville T: 94141200Level 10 F: 9414192019ComoStreet E: [email protected] - Takapuna W: pkfrossmelville.co.nz

Out of Hours Contact: Graeme Lynch 21611791

Partners:Gina Cook [email protected] H Parbhu [email protected]

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New Zealand

ChristchurchPKF Goldsmith Fox T: 3 3666 70667 Main Road North F: 3 3660 265Kaiapoi7691 E: [email protected] W: goldfox.co.nz

Postal Address:PO Box 13 141ArmaghChristchurch8141

Out of Hours Contact: Gordon L Hansen 272914479

International Liaison Partner: Gordon L Hansen [email protected]

Partners:Dawn Alexander [email protected] Bayliss [email protected] Crighton [email protected] E Fletcher [email protected] M Lay [email protected] L Purvis [email protected] Wah [email protected]

HastingsPKF Carr and Stanton Limited T: 68768124119QueenStreetEast F: 68760170Hastings 4122 E: [email protected] W: pkfcs.co.nz

Postal Address:PO Box 345Hastings New Zealand 4156

International Liaison Partner: Michael Jackson [email protected]

KaitaiaPKF Francis Aickin Limited T: 94089366PO Box 2 F: 94080367Kaitaia 0441 E: [email protected] Redan Road W: pkffa.co.nzKaitaia

Out of Hours Contact: Eddie Aickin 64274379802

International Liaison Partner: Eddie Aickin [email protected]

KerikeriPKF Poutsma Lemon Limited T: 940771429HobsonAvenue F: 94075434POBox81 E: [email protected] 0245 W: pkfpl.co.nz


International Liaison Partner: Jack Poutsma [email protected]

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New Zealand - Nicaragua

PaihiaPKF Poutsma Lemon Limited T: 94027926Williams Road F: 94027626PO Box 16 E: [email protected] 0247 W: pkfpl.co.nz

Out of Hours Contact: Jack Poutsma 021 522 575

Palmerston NorthPKF Rutherfords Limited T: 63507900277 Broadway Avenue F: 6 357 4006Palmerston North 4410 E: [email protected] W: pkfr.co.nz

Postal Address:PO Box 35Palmerston North 4440

International Liaison Partner: Ewen Kirkcaldie [email protected]

Partners:Chris Lamb [email protected]

WellingtonPKF Martin Jarvie T: 447279193rd Floor F: 4 473472085TheTerrace E: [email protected] 6015 W: pkfmartinjarvie.co.nz

Postal Address:POBox1208Wellington 6140

Out of Hours Contact: Robert A Elms 4 2341204

International Liaison Partner: Robert A Elms [email protected]

Partners:David Hulston [email protected] Ryan paolo.ryan@@pkfmj.co.nz

NICARAGUA


ManaguaGuerra & Co T: 22771797Altamira D’Este F: 22771957Vicky 1 c. al Norte E: [email protected] W: pkfnicaragua.com.ni

Out of Hours Contact: Aldo Eli Guerra L 88866076

International Liaison Partner: Aldo Eli Guerra L [email protected]

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Niger - Nigeria

NIGER


NiameyPKF T: 20732813Rue du Sahel, NB 64 E: [email protected] TerminusBP 12 140Niamey

Out of Hours Contact: Peter Andrew Nelson 98129475

International Liaison Partner: Peter Andrew Nelson [email protected]

Partners:Daniel Abdou Galadima [email protected] Jean Louis Perrin [email protected]

NIGERIA


LagosPKF Professional Services T: 18042074/7734940PKF House F: 17748366205A Ikorodu Road E: [email protected]

Postal Address:GPO 2047Marina, LagosNigeria

Out of Hours Contact: Tajudeen Adegboyega Akande 8023039317

International Liaison Partner: Tajudeen Adegboyega Akande [email protected]

Partners:Abiodun Olumide Ariyibi [email protected]

AbujaPKF Professional Services T: 92731377NACRDB Plaza (4th Floor) F: 95232981Independence Way E: [email protected] Business District W: pkf-ng.comAbuja FCT

Postal Address:PO Box 2071Garki, Abuja

Out of Hours Contact: O P S Adaji 8034086939


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Nigeria - Norway

BauchiPKF Professional Services T: 77 543347Floor 2 F: 77 543347Giwo House E: [email protected] Ahmadu Bello WayBauchi

Out of Hours Contact: Samuel I Ochimana 8023824848


JosPKF Professional Services T: 73 46 47 10Lennap House F: 73 46 03 75Government Secretariat Layout E: [email protected]

Out of Hours Contact: O P S Adaji 8034086939

International Liaison Partner: Omede Patrick Adaji [email protected]

KadunaPKF Professional Services T: 6224860018/19AhmaduBelloWay F: 62248670Kaduna E: [email protected]

Postal Address:PO Box 117KadunaNigeria

International Liaison Partner: Isa Yusufu [email protected]

KanoPKF Professional Services T: 64 64 65 73Gidan Shehu Ahmed F: 64646582Bank Road E: [email protected]

Out of Hours Contact: Geoffrey C Orah 8035865808

International Liaison Partner: Geoffrey Orah [email protected]

NORWAY




T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com

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Oman - Panama

OMAN (SULTANATE OF)


MuscatPKF The Consulting House - Oman T: 97143910025Muscat F: 97143909549TBC E: [email protected] W: pkf-tch.com/


MuscatPKF LLC T: 24563195POBox184 F: 24563194Haye Al-Mine E: [email protected] Code 114 W: pkfoman.comMuscat

Out of Hours Contact: Percy R Bhaya 24563196

International Liaison Partner: Percy R Bhaya [email protected]

Partners:Zarir J Patwa [email protected]

PANAMA


PanamaAvila y Asociados, S. A. T: 2695703Urb, Obarrio F: 223 1323Calle Abel Bravo Y#60 E: [email protected] #4 W: pkfpanama.comPanama0823-05540

Out of Hours Contact: Jorge Avila 6674 5667

International Liaison Partner: Jorge Avila [email protected]

Partners:Javier Avila F [email protected] Chen [email protected] De Ruiz [email protected]

O

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Papua New Guinea - Paraguay

PAPUA NEW GUINEA


Mount HagenGuinn PKF T: 5422199Section 11, Lot 6 F: 5422384Pailimp Road E: [email protected](use for courier mail)Mount HagenWestern Highlands Province281

Postal Address:POBox158Mt HagenWestern Highlands ProvincePapua New Guinea281

Out of Hours Contact: David Guinn 321 0110

International Liaison Partner: David Guinn [email protected]

Port MoresbyGuinn PKF T: 321 0110Section 15, Lot 15 F: 321 0112Bernal St E: [email protected] Moresby National Capital District121

Postal Address:POBox569Port MoresbyNational Capital District121

Out of Hours Contact: David Guinn 321 0110

PARAGUAY

Time Zone GMT-4 +DSTDialincode595Dial out code 00

AsuncionController Contadores & Auditores T: 2144285214 de Mayo Nº 563 F: 21442852Esquina General Diaz E: [email protected] “La Encarnacion” W: pkf-controller.com.py3° 4°, y 13° PisosAsuncion, Central 1231

Out of Hours Contact: Walter E Hermosa 981437070

International Liaison Partner: Walter E Hermosa [email protected]

Partners:Raquel Agüero [email protected] Rojas Sosa [email protected]


Peru - Poland

PERU


LimaVila Naranjo y Asociados T: 1 442 6116Av Paseo de la República No 3557 F: 1 441 5553Lima 27 E: [email protected] W: pkfperu.com

Out of Hours Contact: Emilio Vila Naranjo 1 421 6250

International Liaison Partner: Emilio Vila Naranjo [email protected]

Partners:Wilfredo Chinchay [email protected] Lucho [email protected] Vila Naranjo [email protected]

POLAND


WarsawPKF Consult Sp. z o. o. T: 22 560 75 50(Capital Group Dominant Company) F: 22 560 76 63Elbląska Street 15/17 E: [email protected] 01-747 W: pkfconsult.pl PKF Consult Capital Group offices are also in: Łódź, Gdańsk, Katowice, Wrocław, Poznań, Opole. Out of Hours Contact: Mariusz Kuciński 601223818 [email protected]

International Liaison Partner: Ewa Jakubczyk-Caly [email protected]

WarsawPKF Audyt Sp. z o. o. T: 22 560 75 50(Audit Services) F: 22 560 76 63Elbląska Street 15/17 E: [email protected] 01-747 W: pkfconsult.pl

Out of Hours Contact & Marcin GrzywaczInternationalLiaisonContact: 605428647 [email protected]

Partners: Marek Wojciechowski [email protected] Ogryczak [email protected]ł Barycki [email protected]

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Poland - Portugal

WarsawPKF Centrum Rachunkowości Sp. z o. o. T: 22 560 75 50(Accounting Services) F: 22 560 76 63Elbląska Street 15/17 E: [email protected] 01-747 W: pkfconsult.pl Out of Hours Contact: Mirosława Cienkowska 603488222

International Liaison Partner: Mirosława Cienkowska [email protected]

WarsawPKF Tax Sp. z o. o. T: 22 560 75 50(Tax Services) F: 22 560 76 63Elbląska Street 15/17 E: [email protected] 01-747 W: pkfconsult.pl

Out of Hours Contact: Agnieszka Chamera 609331330

International Liaison Partner: Agnieszka Chamera [email protected]

Partner: Beata Handel [email protected]

WarsawPKF Capital Sp. z o. o. T: 224957600(Consultancy Services) F: 224957606Elbląska Street 15/17 E: [email protected] 01-747 W: pkfconsult.pl

Out of Hours Contact: Joanna Lukaszewicz +48602222355

International Liaison Partner: Joanna Lukaszewicz [email protected]

Managing Partner: Jan Cały [email protected]

PORTUGAL


Lisbon (Business Support Services and Consultancy)PKF II Portugal Lda. T: 213182720Edifício Atrium Saldanha F: 213 146 114Praça Duque de Saldanha E: [email protected]º Piso, Letras H e O W: pkf.ptLisbon1050-094

Out of Hours Contact: José de Sousa Santos 968926642


Partners:Celia Custodio [email protected] Miguel Cruz Neves [email protected] Gamboa [email protected] Justo [email protected]ónio T Nunes [email protected] G Rodrigues [email protected] Camões Serra [email protected]

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Portugal

LisbonPKF SI, SA (IT Consultancy) T: 213182720Edifício Atrium Saldanha F: 21 314 61 14Praça Duque de Saldanha E: [email protected]º Piso, Letras H e O W: pkf.ptLisbon1050-094




LisbonPKF & Associados, SROC, Lda (Audit) T: 213182720Edifício Atrium Saldanha F: 213 146 114Praça Duque de Saldanha - E: [email protected]º Piso, Letras H e OLisbon1050-094




OportoPKF II Portugal Lda. T: 223389479Av. da Boavista, nº 3521 F: 223389499Sala 507 E: [email protected] W: pkf.pt4100-139



Partners:Miguel Damas [email protected] Maia [email protected]

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Puerto Rico - Romania

PUERTO RICO


San JuanPKF, LLP T: 7877584620PO Box 270233 F: 7877647385San Juan E: [email protected] W: pkfpr.com

Out of Hours Contact: Juan José Garcia-Rodriguez 7874137926

International Liaison Partner: Juan José García-Rodriguez [email protected]

Partners:Edwin E Torres Castro [email protected]

QATAR


DohaPKF LLC T: 4935196Ajlan Building F: 4874266Bin Omran Street E: [email protected] W: pkf.com.qaDoha

Out of Hours Contact: Walid Saadi 9745541358

International Liaison Partner: Walid Saadi [email protected]

Consulting Firm Only

ROMANIA


BucharestPKF Finconta SRL T: 2131731908th,AlbestiStreet F: 213173190District 2, Bucharest E: [email protected] 021515 W: finconta.ro

Out of Hours Contact: [email protected] 727735319

International Liaison Partner: Florentina Susnea [email protected]

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Romania - Russia

BucharestConsultor T: 2125238802 Intr. Vladimir Streinu Street F: 212523880District 2 E: [email protected] W: pkfconsultor.ro21416

Out of Hours Contact: Adrian Marghescu 40722209754

International Liaison Partner: Adrian Marghescu [email protected]

Partners:Eugenia Bolovan [email protected] Tudose [email protected]

TimisoaraPKF Econometrica T: 256 201 175Street3August1919 F: 256293885Nr9,Ap.1 E: [email protected] W: econometrica.pkf.roTimis300092


International Liaison Partner: Carmen Mataragiu [email protected]

Partners:Anca Cristina Grapini [email protected]

RUSSIA (THE RUSSIAN FEDERATION)

Time Zone GMT+3 +DSTDial in code 7Dialoutcode810

KazanFBK Povolzhje T: 843555649410 Yamashev Avenue F: 8435556067P O Box 134 E: [email protected] W: acg-pkf.ruTatarstan420080

Out of Hours Contact: Helen Potapova 89033448816

International Liaison Partner: Sergey Nikiforov [email protected]

Partners:Nail Diarov [email protected] Procudanov [email protected] Sitdikova [email protected] Yusupova [email protected]

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Russia - Rwanda

MoscowFBK T: 495737535344/1, bld. 2AB Myasnitskaya Street F: 4957375347Moscow E: [email protected] W: pkfmoscow.com

Out of Hours Contact: Evgenia Baltag 9165129909

International Liaison Partner: Sergey Shapiguzov [email protected]

Partners:Galina Akchurina [email protected] Birin [email protected] Lomize [email protected] Nikolaev [email protected] Novikov [email protected] Polyakova [email protected] Pyatenko [email protected] Sarafanova [email protected] Smirnov [email protected] Sukhova [email protected] Terekhov [email protected] Tikhonovsky [email protected] Zaitseva [email protected]

St PetersburgMCD T: 812600910020, Building A F: 8126009050Aptekarskaya Embankment E: [email protected]. Petersburg W: mcd-pkf.com197022

Out of Hours Contact: Tatiana Gradova 9213206586

International Liaison Partner: Maria Belikova [email protected]

Partners:Raisa Filatova [email protected] Gazaryan [email protected] Gornaya [email protected] Ilina [email protected] Krivoruchkina [email protected] Romanovskaya [email protected] Svinina [email protected] Voropaev [email protected]

RWANDA


KigaliPKF Rwanda T: 7884547469901NyarutaramaRoad F: 256 414 251 370PO Box 341 E: [email protected] W: pkfea.com

Out of Hours Contact: Murtuza Dalal 256772200094

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Saudi Arabia - Senegal

SAUDI ARABIA


DammamAbdul Aziz Almogren T: 38341666(Chartered Accountants) F: 38345227Shaflout Business Center E: [email protected] FloorOffice No 403/404POBox930DammamEastern Province 31421

Out of Hours Contact: Zuhair Al Fayoumi 502 241 767

International Liaison Partner: Zuhair Al Fayoumi [email protected]

JeddahPKF The Consulting House - T: 97143910025Saudi Arabia F: 97143909549POBox4579 E: [email protected] W: pkf-tch.com21412



RiyadhAbdul Aziz Almogren T: 1 205 4556(Chartered Accountants) F: 1 200 2707Hai Al Worood E: [email protected] 11311

Out of Hours Contact: Zuhair Al Fayoumi 50 22 41 767

International Liaison Partner: Zuhair Al Fayoumi [email protected]

SENEGAL


DakarFideca T: 3382163875 Avenue Carde F: 338222346Dakar E: [email protected] 1005

Out of Hours Contact: Oumar Sambe 338216387

International Liaison Partner: Oumar Sambe [email protected]

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Serbia - Singapore

SERBIA


BelgradePKF d.o.o T: 113018445Palmira Toljatija 5/11 F: 113018445TC Stari Merkator, Belgrade 11070 W: pkf.rs

Out of Hours Contact: Petar Grubor 63 7710 437

International Liaison Partner: Petar Grubor [email protected]

Partners:Zdravko Raso [email protected]

SIERRA LEONE


FreetownPKF T: 22225829/76624433Regent House F: 2222819612 Wilberforce Street, Freetown E: [email protected]

Postal Address:PO Box 575Freetown, Sierra Leone

Out of Hours Contact: Joe Thomas 76 62 44 33

International Liaison Partner: Joe Thomas [email protected]

Partners:Samuel Abayomi Noldred [email protected]

SINGAPORE


SingaporePKF-CAP LLP T: 65009360146 Robinson Road F: 6500938808-01,Singapore E: [email protected] W: pkfsingapore.com

Out of Hours Contact: Sajjad Akhtar 97878617

Michael Chin 90071389

International Liaison Partner: Sajjad Akhtar [email protected]

Partners:Michael Chin [email protected] Hiong Goh [email protected] Kian Lee [email protected] Inn Pong [email protected]

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Slovak Republic - Slovenia

SLOVAK REPUBLIC


BratislavaPKF Slovensko sro T: 258282711Apollo Business Center F: 258282727Prievozska 2/A E: [email protected] W: pkf.sk

Out of Hours Contact: Richard Clayton Budd 907769768

International Liaison Partner: Stefan Kardos [email protected]

Partners:Richard Clayton Budd [email protected]

KosicePKF Slovensko sro T: 557296290Letna 45 F: 557296294Kosice 040 01 E: [email protected] W: pkf.sk


PrievidzaPKF Slovensko sro T: 465183811Nabrezie Sv. Cyrila 47 F: 465183822Prievidza97101 E: [email protected] W: pkf.sk


International Liaison Partner: Vladimir Pastierik [email protected]

SLOVENIA


LjubljanaPKF Revizija in Svetovanje d.o.o T: 12308510Kamniska Ulica 25 F: 12308520Ljubljana E: [email protected] - 1000 W: renoma.si

Out of Hours Contact: Primoz Pecnik 41693303

International Liaison Partner: Primoz Pecnik [email protected]

Partners:Marjan Habjan [email protected]

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South Africa

SOUTH AFRICA


BloemfonteinPKF (Bloemfontein) Inc T: 051 400 050046 First Avenue F: 051 400 0550Westdene E: [email protected] W: pkf.co.zaFree State9301

Postal Address:POBox20028WillowsBloemfonteinFree State9320

Out of Hours Contact: Cobus Kritzinger 0845598511

International Liaison Partner: Walter Blake [email protected]

Cape TownPKF (Cpt) Inc. T: 21 405 534021st and 22nd Floors F: 21 405 53552 Long Street E: [email protected] Town W: pkf.co.zaWestern Province8001

Postal Address:POBox7483Roggebaai8012

OutofHoursContact: 217978651/832296509

International Liaison Partner: Billy Nield [email protected]

Partners:Michael J Betts [email protected] Campbell [email protected] Cillié [email protected] Jackson [email protected] Mohamed [email protected] F Rooknodien [email protected] I Strybis [email protected] Van der Walt [email protected] Weaver-Sasman [email protected]

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South Africa

DurbanPKF Durban T: 31 573 50002nd Floor F: 31 566 466612 on Palm Boulevard E: [email protected] W: pkf.co.zaDurbanKwaZulu Natal4319

Postal Address:POBox1858DurbanKwaZulu Natal4000

Out of Hours Contact: Kevin Gertenbach

International Liaison Partner: Kevin Gertenbach [email protected]

Partners:Garth J Adendorff [email protected] C Alcock [email protected] C Boulle [email protected] J Dall [email protected] Duncan [email protected] Gering [email protected] J Kelly [email protected] C Marti-Warren [email protected] McHardy [email protected] Morgan [email protected] J Nijhuis [email protected] E Paruk [email protected] Puran [email protected]ëtte Schroeder [email protected]

GeorgePKF (George) Incorporated T: 0448742320124 Cradock Street F: 0448736529George E: [email protected] [email protected] W: pkf.co.za

Postal Address:Private Bag X6544George6530

Out of Hours Contact: Charles Minie 0828023454

International Liaison Partner: Charles Minie [email protected]

Partners:Cobus Goosen [email protected] Hugo [email protected]

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South Africa

JohannesburgPKF (Jhb) Inc T: 11384800042 Wierda Road West F: 113848008Wierda Valley E: [email protected] [email protected] W: pkf.co.za2196

Postal Address:Private Bag X10046Sandton2146

Out of Hours Contact: Andrew Hannington 119572864

Partners:Isaac G Abbott [email protected] Badrick [email protected] M Borowitz [email protected] M Chaitowitz [email protected] Church [email protected] da Costa [email protected] du Plessis [email protected] Frey [email protected] Hannington [email protected] Huiskamp [email protected] Kock [email protected] J Lawson [email protected] Passmore [email protected] Schoeman [email protected] van den Berg [email protected] van Manen [email protected] Vorster [email protected]

Port ElizabethPKF (Port Elizabeth) Inc T: 413985600PKF House F: 41 364 111027 Newton Street E: [email protected] Park W: pkf.co.zaPort Elizabeth6045

Postal Address:PO Box 7606Newton ParkPort ElizabethEastern Cape6055

Out of Hours Contact: David Robertson 413985600

International Liaison Partner: David J Robertson [email protected]

Partners:Lee Battle [email protected] C Daverin [email protected] Mao-Cheia [email protected] J C Reid [email protected] van Goeverden [email protected] G Whittal [email protected]

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South Africa - Spain

PretoriaPKF (Gauteng) Inc T: 123473820Erasmus Forum A F: 12 347 3737434 Rigel Avenue South E: [email protected] W: pkf.co.zaPretoriaGauteng0181

Postal Address:Private Bag X4HatfieldPretoriaGauteng0028

Out of Hours Contact: Sanjay Ranchhoojee 833272291

International Liaison Partner: Sanjay Ranchhoojee [email protected]

Partners:Hannes Grobler [email protected] Manilal [email protected] Salickram [email protected]

WelkomPKF (Welkom) Inc T: 57 353 2601Mylacor Chambers F: 5735323183 Argon Street E: [email protected] W: pkf.co.za

Postal Address:PO Box 604Welkom9460

Out of Hours Contact: Roland H Heiriss 825531425

International Liaison Partner: Roland H Heiriss [email protected]

Partners:Elsabe De Jonge [email protected]

SPAIN


BarcelonaPKF - Audiec SAP T: 934145928Av. Diagonal 612, 7 - 11 F: 934140248Barcelona E: [email protected] W: pkf.es

Out of Hours Contact: Félix Pedrosa 696972323

International Liaison Partner: Félix Pedrosa [email protected]

Partners:Carles Ginesta [email protected] Magrí [email protected]élix Pérez [email protected] Tarré [email protected]

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Spain

BilbaoPKF ATTEST T: 944243024Henao,18-1 F: 94424371548009 W: attest.esBilbao

Out of Hours Contact: Ignacio Barainca 616409860

International Liaison Partner: Alfonso Santamaria [email protected]

Partners:Angel Alameda [email protected] Miguel Albisu [email protected] Barainca [email protected] Baranano [email protected] Bosquet [email protected] Deprit [email protected] Gardeazabal [email protected] Madariaga [email protected] Velez de Mendizabal [email protected] Palomino [email protected] Rodriguez Petralanda [email protected] Tona [email protected] Vicandi [email protected] Urizar [email protected] Zorelle [email protected] Zuaznabar [email protected]

MadridPKF ATTEST T: 915561199Orense F: 91556962281-7aPl E: [email protected] W: attest.esMadrid

Out of Hours Contact: Santiago Gonzalez 669023664

International Liaison (audit) Jose Miguel Calleja [email protected]

International Liaison (tax): Santiago Gonzalez [email protected]

Partners:Alvaro Benaran [email protected]ón Mateos [email protected]é Antonio Feijoo Eguillor [email protected] Palomares [email protected] Miguel Albisu [email protected] Javier Carretero [email protected] Canales [email protected]

SevillePKF ATTEST T: 954156224Glorieta Fernández de Quiñones F: 954156289S/N Mod. 1-6A E: [email protected] W: attest.esTomares Sevilla

Out of Hours Contact: Miguel Marin 609944927

International Liaison: Santiago Gonzalez [email protected]

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Spain - St Kitts

SoriaPKF ATTEST T: 975233487C/Cortes, 1 F: 97521165942003 E: [email protected] W: attest.es

Out of Hours Contact: Javier Vicandi 615160196

International Liaison Partner: Javier Vicandi [email protected]

Donostia-San SebastianPKF ATTEST T: 943429795Avenida de Tolosa, 5-4 F: 94342673420018 E: [email protected] Sebastian W: attest.es

Out of Hours Contact: Ramon Madariaga 605718014

International Liaison Partner: Ramon Madariaga [email protected]

VitoriaPKF ATTEST T: 945137426Eduardo Dato F: 945148213N2-1E E: [email protected] W: attest.esVitoria-Gasteiz

Out of Hours Contact: Jose Alberto Rodriguez 608872636

International Liaison Partner: Jose Alberto Rodriguez [email protected]

ST KITTS


BasseterrePannell Kerr Forster T: 8694652746Independence House F: 8694662091North Independence Square E: [email protected] W: pkf.comSt Kitts

Out of Hours Contact: Omax A E Gardner 8694652746

International Liaison Partner: Wilbur A Harrigan [email protected]

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St Lucia - Switzerland

ST LUCIA


CastriesPKF Professional Services T: 7584507777Adjodha Building F: 7584513079Laborie Street E: [email protected] WI

Postal Address:P O Box 201Castries

Out of Hours Contact: J Wendell Skeete 7585187777

International Liaison Partner: J Wendell Skeete [email protected]

SWEDEN




T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com

SWITZERLAND


GenevaSCF Revision S. A. T: 22 301 54 40Route des Acacias 54 F: 22 301 54 70Carouge E: [email protected] W: scfid.ch

Out of Hours Contact: Jean-Claude Roder 792741440

International Liaison Partner: Jean-Claude Roder [email protected]

Partners:Sophie Bonaguro [email protected] Volper [email protected]

Also in: Bienne, Fribourg, Lausanne, Moutier, Sion, Vevey

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Switzerland

LuganoPKF Certifica S A T: 919111111ViaPretorio9 F: 919111112Lugano E: [email protected] W: pkfcertifica.ch

Out of Hours Contact: Claudio Massa 76 576 01 01

International Liaison Partner: Claudio Massa [email protected]

LuganoPKF Tax Consulting S A T: 919111111ViaPretorio9 F: 919111112Lugano E: [email protected] W: pkftax.ch

Out of Hours Contact: Donato Cortesi 794858898

International Liaison Partner: Claudio Massa [email protected]

ZurichPKF Wirtschaftsprüfung A G T: 442857565Lavaterstrasse 40 F: 442857570POBox1929 E: [email protected] W: pkf.chCH-8027

Out of Hours Contact: Daniel Carotta 792381109

International Liaison Partner: Daniel Carotta [email protected]

ZurichPKF Consulting A G T: 44285750Lavaterstrasse 40 F: 442857570POBox1929 E: [email protected] W: pkf.chCH-8027


International Liaison Partner: Daniel Carotta [email protected]

ZugPKF Consulting A G T: 7118685Metallstrasse9 F: 442857570Zug E: [email protected] W: pkf.ch


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Taiwan

TAIWAN


TaipeiPKF Taiwan T: 2879226284FNo118 F: 287910859Shyng Shann Road E: [email protected] W: pkf.com.twTaipei11469

Out of Hours Contact: Frank Lin 287922628

Partners:Ronnie Chang [email protected] Chiou [email protected] Chiu [email protected] Hsu [email protected] Lee [email protected] Lin [email protected] Lin [email protected] Wen [email protected]

KaohsiungPKF Taiwan T: 7951377810F-2,No8 F: 73329182Min Chuan 2nd Road E: [email protected] W: pkf.com.twTaiwanKaohsiung806

Out of Hours Contact: Ronnie Chang 933032192

International Liaison Partner: Judy Chan [email protected]

Partners:Peter Chen [email protected]

TaichungPKF Taiwan T: 423759238No 72 F: 423758242Wu Chuan 1st Street E: [email protected] W: pkf.com.tw403

Out of Hours Contact: Ronnie Chang 933032192

International Liaison Partner: Grace Shih [email protected] T


Tanzania - Togo

TANZANIA


Dar-es-SalaamPKF Tanzania T: 222120806/79thFloor F: 222120895Amani Place E: [email protected] Street W: pkfea.comPOBOX12729Dar-es-Salaam

Out of Hours Contact: Sujata Jaffer 786761694

International Liaison Partner: Sujata Jaffer [email protected]

TOGO


LoméPKF SARL T: 22215694304 Boulevard du 13 Janvier F: 22 21 43 12Lomé1BP2806 E: [email protected] W: pkf-tg.com

Postal Address:BP2806LoméTogo

Out of Hours Contact: Yawo F Djidotor 90043068

International Liaison Partner: Yawo F Djidotor [email protected]

Partners:Peter Andrew Nelson [email protected] Jean Louis Perrin [email protected]

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Trinidad & Tobago - Uganda

TRINIDAD & TOBAGO


Port of SpainPKF Chartered Accountants and T: 6244569Business Advisors F: 6244388245 Belmont Circular Road E: [email protected], Port of Spain

Out of Hours Contact: Ainsley A Mark 6244569

International Liaison Partner: Ainsley A Mark [email protected]

Partners:Renee-Lisa Philip [email protected] Superville [email protected] G Toney [email protected]

TUNISIA


TunisLassad Marwani & Co T: 71889835Centre Ines F: 718719359RueAzzouzRebai E: [email protected],ElManarII2092 W: pkftunisie.com

Out of Hours Contact: Lassaad Marouani 20305906

International Liaison Partner: Lassaad Marouani [email protected]

Partners:Faical Daoud [email protected] Negra [email protected]

UGANDA

Time Zone GMT+3Dial in code 256 Dial out code 00

KampalaPKF Uganda T: 41 4341 523Plot No 37, Yusuf Lule Road F: 41 4251 370PO Box 24544 E: [email protected] W: pkfea.com

Out of Hours Contact: Murtuza Dalal 772200094

International Liaison Partner: Murtuza Dalal [email protected]

Partners:Rupam Bhatia [email protected] Oguttu [email protected]

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Ukraine - United Arab Emirates

UKRAINE

Time Zone GMT+2 +DSTDial out code 00

KievAF PKF Audit-Finance LLC T: 44278253119-bProriznaSt F: 442788313Kiev 01034 E: [email protected] W: pkf.kiev.ua

Out of Hours Contact: Irina Kashtanova 442782531

International Liaison Partner: Irina Kashtanova [email protected]

Partners:Sviatoslav Biloblovskiy [email protected] Medvedeva [email protected] Pigasov [email protected] Sukhorukova [email protected]

UNITED ARAB EMIRATES


Abu DhabiPKF T: 2 626 171515th Floor F: 2 626 1716The Blue Tower E: [email protected] 1501-A W: pkfuae.comSh. Khalifa StreetAbu Dhabi

Postal Address:POBox7479Abu Dhabi

Out of Hours Contact: B R Sudhir 50 611 7061

International Liaison Partner: B R Sudhir [email protected]

DubaiPKF T: 42236508Suite 301-303 F: 4 223 4524Al Maidan Tower 2 E: [email protected] Maktoum Street W: pkfuae.comDeira, Dubai ZZ1 1UA

Postal Address:POBox13094Dubai ZZ1 1UA

Out of Hours Contact: Graham Martins 50 653 6250

International Liaison Partner: Graham Martins [email protected]

Partners:Ansar Merchant [email protected] Pereira [email protected]

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United Arab Emirates

DubaiPKF The Consulting House T: 43910025Office 3.03 Arjaan Tower Offices F: 43909549Dubai Media City E: [email protected] W: pkf-tch.com

Postal Address:POBox502294Dubai

Out of Hours Contact: John Alexander 50 343 7400


Partners:Sven Peter Gade [email protected] F Hajaj [email protected]

Dubai Internet City OfficePKF T: 44495430Dubai Internet City Office F: 43908836Office 120 E: [email protected] 10 W: pkfuae.comDubai Internet CityDubaiPOBox13094

Out of Hours Contact: Graham Martins 50 6536250

Jebel AliPKF T: 48815452Lease Office Building 16 F: 48815451Office No 133 E: [email protected] Floor W: pkfuae.comJebel Ali Free ZoneDubai

Postal Address:POBox16952Dubai

Out of Hours Contact: Stany D Pereira 505583886

SharjahPKF T: 65740888Golden Towers F:6574080811th Floor E: [email protected] 1101 W: pkfuae.comAl Buhaira CornicheSharjahUAE

Postal Address:PO Box 6207Sharjah

Out of Hours Contact: Graham Martins 50 6536 250

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United Kingdom

UNITED KINGDOM


HEAD OFFICE

PKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: [email protected] W: pkf.co.ukEC1M 3AP

Partners:Richard S Bint, Senior Partner [email protected] Goodchild, Managing Partner [email protected] Stewart, Finance Partner [email protected]

EAST ANGLIA REGION

Great YarmouthPKF (UK) LLP T: 1493382500East Coast House F: 1493382525Galahad Road E: [email protected] Park W: pkf.co.ukGorlestonGreat YarmouthNorfolkNR31 7RU

Out of Hours Contact: Michael J Muskett 7887601001

International Liaison Partner: Michael J Muskett [email protected]

Partners:Robert A Hawkins, Assurance & Advisory [email protected]

IpswichPKF (UK) LLP T: 1473 32070016 The Havens F: 1473320800Ransomes Europark E: [email protected] W: pkf.co.ukIP39SJ

Out of Hours Contact: Graham Randall 7768941775

International Liaison Partner: Marilyn Martin, Assurance & Advisory [email protected]

Partners:David Eagles, Assurance & Advisory [email protected] Ferguson, Assurance & Advisory [email protected] Harrup, Tax [email protected] Merrygold, Corporate Recovery [email protected] Randall, Assurance & Advisory [email protected]

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United Kingdom

NorwichPKF (UK) LLP T: 1603615914Cedar House F: 1603756950105 Carrow Road E: [email protected] W: pkf.co.ukNR1 1HP

Out of Hours Contact: Michael Muskett 7887601001

International Liaison Partner: Michael Muskett [email protected]

Partners:Nick Buxton, Assurance & Advisory [email protected] Howard, Corporate Recovery [email protected]

MIDLANDS REGION

BirminghamPKF (UK) LLP T: 121 212 2222New Guild House F: 121 212 230045 Great Charles Street E: [email protected] W: pkf.co.ukBirminghamB3 2LX

Out of Hours Contact: Toby Stephenson 7973732390

International Liaison Partner: Toby Stephenson, Assurance & Advisory [email protected]

Partners:Chris Bond, Tax [email protected] R G Cook, Corporate Finance [email protected] Davies, Management Consultancy [email protected] J Gould, Corporate Recovery [email protected] Hamblin, Corporate Recovery [email protected] Hudson, Assurance & Advisory [email protected] Liddell, Forensic Services [email protected] Moss, Tax [email protected] G Voisey, Assurance & Advisory [email protected]

Birmingham -PKF Financial Planning LtdPKF Financial Planning Ltd T: 121 212 2222New Guild House F: 121212953845 Great Charles Street E: [email protected] W: pkf.co.ukBirminghamEnglandB3 2LX

Out of Hours Contact: Frank Williamson 121 212 2222

International Liaison Partner: Frank Williamson [email protected]

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United Kingdom

DerbyPKF (UK) LLP T: 1332372936Century House F: 1332371449St James Court E: [email protected] Gate W: pkf.co.ukDerbyDE1 1BT

Out of Hours Contact: Gareth Singleton 7931352115

International Liaison Partner: Gareth Singleton, Assurance & Advisory [email protected]

LeicesterPKF (UK) LLP T: 116 250 4400Pannell House F: 1162854651159CharlesStreet E: [email protected] W: pkf.co.ukLE1 1LD

Out of Hours Contact: Roger Merchant

International Liaison Partner: Roger Merchant, Assurance & Advisory [email protected]

Partners:Nish Bathia, Assurance & Advisory [email protected] King, Assurance & Advisory [email protected]

LincolnPKF (UK) LLP T: 1522 531441St Hugh’s F: 152251018523 Newport E: [email protected] W: pkf.co.ukLN1 3DN

Out of Hours Contact: Jeff Kirkham 7831274499

International Liaison Partner: Adrienne M Kerry, Tax [email protected]

Partners:Jeff Kirkham, Assurance & Advisory [email protected]

NottinghamPKF (UK) LLP T: 1159608171Regent House F: 1159603665Clinton Avenue E: [email protected] W: pkf.co.ukNG5 1AZ

Out of Hours Contact: Richard D Wilson 7887787620

International Liaison Partner: Fraser Goodall, Tax [email protected]

Partners:Simon Browning, Tax [email protected] J Ellis, Assurance & Advisory [email protected] Topliss, Tax [email protected] D Wilson, Assurance & Advisory [email protected]

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United Kingdom

NORTH REGION

LeedsPKF (UK) LLP T: 1132280000Pannell House F: 11322842426 Queen Street E: [email protected] W: pkf.co.ukLS1 2TW

Out of Hours Contact: Mark Lister 7899818554

International Liaison Partner: Tim Entwistle [email protected]

Partners:Billy Cairns, Tax [email protected] M Clarke, Tax [email protected] Cooper, Assurance & Advisory [email protected] Escott, Corporate Recovery [email protected] Jessop, Tax [email protected] Lister, Corporate Finance [email protected] F McNaughton, Assurance & Advisory [email protected] C Schofield, Corporate Recovery [email protected]

LiverpoolPKF (UK) LLP T: 151 237 45005 Temple Square F: 151 237 4545Temple Street E: [email protected] W: pkf.co.ukL2 5RH

Out of Hours Contact: Tim Entwistle 7768814025

International Liaison Partner: Jane Jackson, Tax [email protected]

Partners:Mark Fairhurst, Forensic Services [email protected] Ghafoor, Assurance & Advisory [email protected] Newell, Corporate Recovery [email protected] G Ricketts, Assurance & Advisory [email protected] Sykes, Assurance & Advisory [email protected]

ManchesterPKF (UK) LLP T: 16183254813 Hardman Street F: 1618323849Spinningfields E: [email protected] W: pkf.co.ukM3 3HF

Out of Hours Contact: Tim Entwistle 7768814025

International Liaison Partner: Tim Entwistle [email protected]

Partners:Kerry Bailey, Corporate Recovery [email protected] Bancroft, Assurance & Advisory [email protected] Bingham, Tax [email protected] Gibson, Corporate Recovery [email protected] D Hiley, Management Consultancy [email protected] Hill, Business Intelligence [email protected] Sharpe, Tax [email protected]

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United Kingdom

SheffieldPKF (UK) LLP T: 11427679912nd Floor F: 114 223 1717Fountain Precinct E: [email protected] Green W: pkf.co.ukSheffieldS1 2JA

Out of Hours Contact: Michael E Shepherd 7788144259

International Liaison Partner: Michael E Shepherd, Assurance & Advisory [email protected]

Partners:Patrick Abel, Corporate Finance [email protected] Humphreys, Tax [email protected] Plews, Assurance & Advisory [email protected] Shaw, Corporate Finance [email protected]

SCOTLAND

EdinburghPKF (UK) LLP T: 131 347 0347Citypoint F: 131 347 033065 Haymarket Terrace E: [email protected] W: pkf.co.ukEH12 5HD

International Liaison Partner: Martin Gill [email protected]

Partners:Mark Holmes, Management Consultancy [email protected] Rae, Assurance & Advisory [email protected] Whyte, Tax [email protected]

GlasgowPKF (UK) LLP T: 141429590078CarltonPlace F: 1414295901Glasgow E: [email protected] W: pkf.co.uk

Out of Hours Contact: Martin Gill 7710825650

International Liaison Partner: Frank R Paterson, Assurance & Advisory [email protected]

Partners:Charles Barnett, Assurance & Advisory [email protected] Buchanan, Corporate Recovery [email protected] A Jackson, Corporate Recovery [email protected] M Jenkins, Tax [email protected]

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United Kingdom

SOUTH WEST AND WALES REGION

BristolPKF (UK) LLP T: 11791007002nd Floor F: 11791007691 Redcliff Street E: [email protected] W: pkf.co.uk

Out of Hours Contact: Neil Dimes 7792190293

International Liaison Partner: Nick M Whitaker [email protected]

Partners:Neil Dimes, Assurance & Advisory [email protected] Stringer, Medical Services [email protected]

CardiffPKF (UK) LLP T: 292064620018ParkPlace F: 2920646201Cardiff E: [email protected] 3PD W: pkf.co.uk

Out of Hours Contact: Timothy D Smith 7710 163403

International Liaison Partner: Denise Roberts, Tax [email protected]

Partners:Timothy D Smith, Assurance & Advisory [email protected]

SOUTH REGION

AltonPKF (UK) LLP T: 1420566800Anstey Park House F: 1420566801Anstey Road, Alton E: [email protected] GU34 2RL

Out of Hours Contact: David Mead 7768721519

Partners:David Mead, Assurance & Advisory [email protected]

GuildfordPKF (UK) LLP T: 1483564646Pannell House F: 1483408101Park Street, Guildford E: [email protected] GU1 4HN W: pkf.co.uk

Out of Hours Contact: Mike Bridge 7768812329

International Liaison Partner: Mike Bridge, Assurance & Advisory [email protected]

Partners:Richard Faulkner, Assurance & Advisory [email protected] W M Hills, Tax [email protected] Jeffries, Assurance & Advisory [email protected] Jun Tai, Tax [email protected] A Martin-Long, Medical Services [email protected] Potter, Assurance & Advisory [email protected] Whitlock. Assurance & Advisory [email protected]

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United Kingdom

LondonPKF (UK) LLP T: 20 7065 0000Farringdon Place F: 20 7065 065020 Farringdon Road E: [email protected] W: pkf.co.ukEC1M 3AP

Out of Hours Contact: Martin R Goodchild 7768883231

International Liaison Partner: Nick M Whitaker, Corporate Finance [email protected]

Partners:Robert Barnard, Management Consultancy [email protected] Barnsdall, Assurance & Advisory [email protected] Bayfield, Corporate Finance [email protected] S Bint, Assurance & Advisory [email protected] Birch, Corporate Recovery [email protected] Cassidy, Tax [email protected] J Clarke, Assurance & Advisory [email protected] Collins, Assurance & Advisory [email protected] Cox, Assurance & Advisory [email protected] Dearman, Forensic Services [email protected] A Drew, Assurance & Advisory [email protected] Fisher, Tax [email protected] Gilligan, Corporate Finance [email protected] Grant, Assurance & Advisory [email protected] Gregori, Tax [email protected] Hardaker, Management Consultancy [email protected] Harris, Corporate Finance [email protected] Harrison, Tax [email protected] Holgate, Corporate Recovery [email protected] Homewood, Assurance & Advisory [email protected] Horner, Management Consultancy [email protected] Huddleston, Assurance & Advisory [email protected] Kissun, Assurance & Advisory [email protected] Lloyd-Thomas, Assurance & Advisory [email protected] Mathew-Jones, Forensic Services [email protected] Mathieson, Assurance & Advisory [email protected])Kirit Mistry, Management Consultancy [email protected] Money, Corporate Recovery [email protected] Pallett, Management Consultancy [email protected] J Pomfret, Assurance & Advisory [email protected] Roberts, Management Consultancy [email protected] Ross, Management Consultancy [email protected] D Tash, Management Consultancy [email protected] Thompson, Assurance & Advisory [email protected] Warner, Tax [email protected] Weighell, Assurance & Advisory [email protected] Welch, Tax [email protected]

London - PKF InternationalPKF International Ltd T: 20 7065 0104Farringdon Place E: [email protected] Farringdon Road W: pkf.comLondonEC1M 3AP

Out of Hours Contact: Wolfgang Hofmann +49(0)1743242200

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United States of America

UNITED STATES OF AMERICA

TimeZoneGMT-6to-8+DSTDial in code 1Dial out code 011

PKF NORTH AMERICA

PKF North America T: 77027945601745 North Brown Road F: 7702794566Suite 350, Lawrenceville E: [email protected] 30043 W: pkfna.org

Out of Hours Contact: Job Dieleman 7702794560

International Liaison Partner: Terry Snyder [email protected]

Director of International Business: Job Dieleman [email protected]

ALABAMA

BirminghamDent Baker & Company LLP T: 2058711880Lakeshore Park Plaza F: 20587118922204 Lakeshore Drive, Suite 300 E: [email protected],Alabama35209 W: dentbaker.com

Postal Address:POBox59726,BirminghamAlabama35259-9726

Out of Hours Contact: Michael E Baker 2058711880

International Liaison Partner: Michael E Baker [email protected]

Partners:James L Hart [email protected] A Prosch [email protected] O Whitt III [email protected]

MobileSmith, Dukes and Buckalew LLP T: 251 343 12003800AirportBlvd,Suite101 E: [email protected],Alabama36608 W: sdbllp.com

Out of Hours Contact: Kerry L Weatherford 251 343 1200

International Liaison Partner: Kerry L Weatherford [email protected]

ARIZONA

TucsonRegier Carr & Monroe, LLP T: 52062482294801EBroadwayBoulevard F: 5208841102Suite 501, Tucson E: [email protected] W: rcmllp.com

Out of Hours Contact: Albert R Denny 8007982305

International Liaison Partner: Mark E Cowley [email protected]

Partners:David B Barber [email protected] D Simmons [email protected] T Simpson [email protected]

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CALIFORNIA

El CentroHutchinson and Bloodgood LLP T: 760 352 10213205 South Dogwood Avenue F: 760 352 3325El Centro E: [email protected] W: hbllp.com92243

Out of Hours Contact: Sergio H Santos 760 352 1021

International Liaison Partner: Sergio H Santos [email protected]

Partners:Brandon Galloway [email protected] P Glud [email protected] Kuhns [email protected] Osborne [email protected]

EncinoSquar Milner CPAs T: 818981260015760 Ventura Boulevard F: 8189812615Suite 1150 E: [email protected] W: squarmilner.comCA91423

Out of Hours Contact: Steve Milner 9492222999

Los AngelesHutchinson and Bloodgood LLP T: 8186375000101 North Brand Boulevard F: 8182400949Suite 1600 E: [email protected] W: hbllp.comCalifornia91203

Postal Address:POBox1917GlendaleCalifornia91209

Out of Hours Contact: Sergio H Santos 760 352 1021

International Liaison Partner: Elizabeth Moore [email protected]

Partners:Michael Benneian [email protected] Carruthers [email protected] Chen [email protected] Dankowski [email protected] Eckenrod [email protected] Hoyt [email protected] Kawamura [email protected] Lee [email protected] Loussinian [email protected] Miyamoto [email protected] Muriello [email protected] Nessen [email protected] Sharpe [email protected] Suekawa [email protected] Weir [email protected]

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Los AngelesPKF - California T: 8186307630550 N. Brand Boulevard F: 8186307631Suite950 E: [email protected] W: pkfla.comCA91203

Out of Hours Contact: Rex H Poulsen 8186307630

International Liaison Partner: Rex H Poulsen [email protected]

Partners:Georgette M Green [email protected] J Hennelly [email protected]

Los AngelesSquar Milner, CPAs T: 310826447412121 Wilshire Boulevard F: 3108269188Suite 1221 E: [email protected] Angeles W: squarmilner.comCA90025


International Liaison Partner: Steve [email protected]

Partners:Scott Burack [email protected] Paialii [email protected] Thomashow [email protected]

Newport BeachSquar Milner, CPAs T: 94922229994100 Newport Place Drive F: 9492222989Third Floor E: [email protected] Beach W: squarmilner.comCA92660


International Liaison Partner: Craig Weaver [email protected]

Partners:Alec Abbott [email protected] Bullock [email protected] Daniel [email protected] Goh [email protected] Gough [email protected] Hamdy [email protected] Hermanson [email protected] Hertz [email protected] Miranda [email protected] Trelles [email protected] Smetana [email protected] Williamson [email protected]

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San DiegoHutchinson and Bloodgood LLP T: 61984965007676 Hazard Center Drive F: 6194972391Suite 1150 E: [email protected] Diego W: hbllp.comCalifornia92108

Out of Hours Contact: Stephen Throop 760 353 1021

International Liaison Partner: Katherine Leonard [email protected]

Partners:Hanne LeLoup [email protected] Scott [email protected] M Thompson [email protected] Throop [email protected]

San DiegoPKF - California T: 61923810402020 Camino del Rio North F: 6192375177Suite 500 E: [email protected] Diego W: pkfsandiego.comCA92108-1541

Out of Hours Contact: Curt Welker 6192381040

International Liaison Partner: Curt Welker [email protected]

Partners:Robert Sporl [email protected] Stewart [email protected] Vucicevic [email protected]

San DiegoSquar Milner, CPAs T: 85859741003655 Nobel Drive F: 8585974111Suite 450 E: [email protected] Diego W: squarmilner.comCA92122


International Liaison Partner: Rick Evans [email protected]

Partners:David Cortney [email protected] Lorber [email protected] Kasianovitz [email protected] Perez [email protected] Troutman [email protected]

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San FranciscoPKF - California T: 4154215378425 California Street F: 4159567708Suite 1600 E: [email protected] Francisco W: pkfsf.comCA94104-2101

Out of Hours Contact: Ronald E Bersaglieri 4154215378

International Liaison Partner: Ronald E Bersaglieri [email protected]

Partners:Richard O’Leary [email protected]

San JoseAbbott, Stringham & Lynch, Inc. T: 40837787001550 Leigh Avenue F: 4083770821San Jose E: [email protected] W: aslcpa.com95125

Out of Hours Contact: Ray Scheaffer 4083778700

International Liaison Partner: Raymond Scheaffer [email protected]

Partners:Franceen Borrillo [email protected] Dalaney [email protected] Hedblad [email protected] Melton [email protected] Scheaffer [email protected] Sheffield [email protected] Simmons [email protected] Trammell [email protected] Wagner [email protected]

RedlandsSoren McAdam Christenson LLP T: 90979822222068OrangeTreeLane F: 9097989772Suite 100 E: [email protected] W: smc-cpas.comCalifornia92374

Postal Address:POBox8010RedlandsCalifornia92375-1210

Out of Hours Contact: Roger E Wadell 9097982222

International Liaison Partner: Roger E Wadell [email protected]

Partners:Ken Goddard [email protected] Powell [email protected] G Stitt [email protected] P Tuttle [email protected] R Watts [email protected]

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WatsonvilleHutchinson and Bloodgood LLP T: 8317242441579AutoCenterDrive F: 8317612136Watsonville E: [email protected] W: hbllp.com95076

Out of Hours Contact: Lee Hanna 760 352 1021

International Liaison Partner: Lee Hanna [email protected]

Partners:Kenneth R Chappell [email protected] L McGee [email protected] Semingson [email protected]

COLORADO

Fort CollinsSample & Bailey, CPAs, PC T: 9702238825Shores Four F: 9702230817Suite 200 E: [email protected] East Horsetooth Road W: sampleandbailey.comFort CollinsColorado80525

Out of Hours Contact: Denise Juliana 8004082929

International Liaison Partner: Denise Juliana [email protected]

Partners:John Bailey [email protected] Collins [email protected] Gardner [email protected] Meyer [email protected] Sample [email protected] Sweet [email protected]

CONNECTICUT

StamfordO’Connor Davies, LLP T: 203 323 240062 Southfield Avenue F: 2039678733Stamford E: [email protected] W: odmd.com

Out of Hours Contact: Henry A Freire 631258-5945

International Liaison: Bruce L Blasnik [email protected]

Partners:Bruce L Blasnik [email protected] Davies [email protected] W Fiore [email protected] E Morris Jr [email protected] Rinaldi [email protected] Strong [email protected] Walters [email protected]



GEORGIA

AlpharettaPKF Frazier & Deeter, LLC T: 404 573 42003480PrestonRidgeRoad F: 404 573 4201Suite 375 E: [email protected] W: frazierdeeter.comGeorgia30005

Out of Hours Contact: Roger W Lusby III 404 253 7500

International Liaison Partner: Roger W Ludby III [email protected]

Partners:Christopher E Etheridge [email protected] Kyriakakis [email protected] C Thurman [email protected]

AtlantaPKF Frazier & Deeter, LLC T: 404 253 7500600 Peachtree Street, NE F: 404 253 7501Suite1900 E: [email protected] W: frazierdeeter.comGeorgia30308

Out of Hours Contact: Seth McDaniel 404 253 7500

International Liaison Partner: Seth McDaniel [email protected]

Partners:Andy Barnett [email protected] Burnett [email protected] A Deeter [email protected] Bartlett [email protected] Borczak [email protected] Shawn Fowler [email protected] F Frazier Jr [email protected] A Godshall [email protected] D Jones [email protected] Lager [email protected] Lawson [email protected] Meadows [email protected] (J R) Miller [email protected] Reid [email protected] Schaeffer [email protected] M Spain [email protected] Sperring [email protected] Striplin [email protected]

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HAWAII

HonoluluPKF Pacific Hawaii LLP T: 80853600661132 Bishop Street F: 8085238590Suite 2500 E: [email protected] W: pkfpacifichawaii.com96813

Out of Hours Contact: Trisha Nomura 8084412809

International Liaison: Patrick H Oki [email protected]

Partners:Lawrence Chew [email protected] Nakashima [email protected] Takeno [email protected]

ILLINOIS

ChicagoThe Condon Group, Ltd. T: 708614116618402WestCreekDrive F: 7086146644Tinley Park E: [email protected] W: thecondongroup.com60477

Out of Hours Contact: William S Condon 7086141166

International Liaison Partner: William S Condon [email protected]

Partners:William J Hanley [email protected] J Hoekema [email protected] J Summers [email protected]



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ChicagoPKF Chicago LLC, T: 630 545 4660an affiliate of Wolf & Company LLP F: 63057478181901SMeyersRoad E: [email protected] Terrace W: pkfchicago.comChicago60181-5209Illinois

Out of Hours Contact: Russell L Romanelli 630 545 4660

International Liaison Partner: Keith A Friedlein [email protected]

Partners:Joseph F Bigane III [email protected] C Czajkowski [email protected] C DeLand [email protected] R Dziedzic [email protected] A Gauthier [email protected] Hughes [email protected] D Johnson [email protected] Kot [email protected] G Loisi [email protected] F Lutz [email protected] Russell L Romanelli [email protected] C Senko [email protected] L Shaw [email protected] R Siehoff [email protected]

DixonWipfli LLP T: 8152843331Commerce Towers F: 8152849480Suite 200 E: [email protected] E. First Street W: www.wipfli.comDixon61021Illinois

Out of Hours Contact: Rike Harrison 9525483504

FreeportWipfli LLP T: 8152331512328W.Stephenson F: 8152331487Freeport E: [email protected] W: wipfli.comIllinois




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MendotaWipfli LLP T: 81553950491104 Meriden St F: 8155395644Mendota E: [email protected] W: wipfli.comIllinois


RockfordWipfli LLP T: 81539977004949HarrisonAvenue F: 8153997644Rockford E: [email protected] W: wipfli.comIllinois


SterlingWipfli LLP T: 8156261277403 East Third Street F: 8156269118Sterling E: [email protected] W: wipfli.comIllinois


INDIANA

JeffersonMcCauley, Nicolas & Company LLC T: 8122886621702 North Shore Drive F: 8122882885Suite 500 E: [email protected] W: mnccpa.com47130-3104Indiana

Out of Hours Contact: Ronald F Barnes 8122886621

International Liaison Partner: Ronald F. Barnes [email protected]

Partners:R Kenneth Adams [email protected] Patrick Byrne [email protected] T Coyle [email protected] W Coyle [email protected] Michael Grinnan [email protected] K McCauley [email protected] E Pieper [email protected] C Pieper [email protected]



KANSAS

WichitaRegier Carr & Monroe, LLP T: 316 264 2335300 West Douglas Avenue F: 3162641489Suite900 E: [email protected] W: rcmllp.comKansas67202-2994


International Liaison Partner: Albert R Denny [email protected]

Partners: Gary A Freeman [email protected] Hull [email protected] Sell [email protected]

MARYLAND

RockvilleDembo, Jones, Healy, Pennington & T: 301 770 5100Marshall, PC F: 301 770 52026010 Executive Boulevard E: [email protected] W: djhpm.comRockvilleMaryland20852

Out of Hours Contact: Michael R Mason 8882835472

International Liaison Partner: Michael R Mason [email protected]

Partners:James C Fielding Jr [email protected] B Geehreng [email protected] K Green [email protected] R Jones [email protected] K Marshall [email protected] L Pillote Jr [email protected] M Sobel [email protected] J Tyrrell [email protected]

MASSACHUSETTS

BostonPKF, PC T: 6177539985225 Franklin Street F: 617753998612th Floor E: [email protected] W: pkfboston.comMA 02110

Out of Hours Contact: Nick C Nickles III 6177338495

International Liaison Partner: Nick C Nickles III [email protected]

Partners:George B Janes [email protected]

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NorwellPKF, PC T: 781871011091LongwaterCircle F: 7818710779Suite 101, Norwell E: [email protected] 02061 W: pkfboston.com

Out of Hours Contact: Nick C Nickles 6177539985

International Liaison Partner: Robert V Dandrow III [email protected]

MICHIGAN

DetroitClayton & McKervey, PC T: 24820888602000 Town Center F: 2482089115Suite1800,Southfield E: [email protected] W: claytonmckervey.com

Out of Hours Contact: Kevin H McKervey 2482088860

International Liaison Partner: Kevin H McKervey [email protected]

Partners:Margaret Amsden [email protected] T Biehl [email protected] J Dutkiewicz [email protected] P Finerty [email protected] J Hilligoss [email protected] Tuson [email protected]

MINNESOTA

MinneapolisWipfli LLP T: 95254834007601 France Avenue South F: 9525483500Suite 400, Minneapolis E: [email protected] 55435 W: wipfli.com


MinneapolisSchechter Dokken Kanter T: 612 332 5500100 Washington Avenue South F: 6123321529Suite 1600, Minneapolis E: [email protected] W: sdkcpa.com

Out of Hours Contact: Joseph D Kenyon 612 332 5500

International Liaison Partner: Joseph D Kenyon [email protected]

Partners:Russell E Andrews [email protected] Belvedere [email protected] L Budin [email protected] Harden [email protected] I Kelner [email protected] A Lawson [email protected] S Marrinson [email protected] Selcer [email protected] R Wille [email protected]



St PaulWipfli LLP T: 65163664688665HudsonBlvdNorth F: 6516366087Suite 200, St Paul E: [email protected] W: wipfli.com55042


MISSOURI

St CharlesMueller Prost PC T: 63644158002460 Executive Drive F: 6369223139St Charles E: [email protected] W: muellerprost.com63303

Out of Hours Contact: Douglas M Mueller 3148622070

International Liaison: John E Oeltjen [email protected]

St LouisMueller Prost PC T: 31486220707733 Forsyth Blvd F: 3148621549Suite 1200 E: [email protected] Louis W: muellerprost.comMissouri63105

Out of Hours Contact: Douglas M Mueller 3148622070

International Liaison Partner: Douglas M Mueller [email protected]

Partners:Jeanette L Bax-Kurtz [email protected] E Crancer III [email protected] G Eberle Jr [email protected] J Herman [email protected] J Prost [email protected] M Samples [email protected]

NEVADA

Las VegasJohnson Jacobson Wilcox T: 702 304 04049139WRussellRoad F: 702 304 0414Las Vegas E: [email protected] W: jjwcpa.com89148

Out of Hours Contact: Gary M Johnson 702 304 0404

International Liaison Partner: Gary M Johnson [email protected]

Partners:Tanya LaCosse [email protected] R Jacobson [email protected] L Johnson [email protected] L Wilcox [email protected]

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NEW JERSEY

BridgewaterEisnerAmper LLP T: 9082185002750 Route 202 South F: 9082185009Suite 500, Bridgewater W: eisneramper.comNJ08807


Michael Wolff 9173189911 International Liaison Partner: Michael Breit [email protected]


Partners:Michael Aversa [email protected] Bingel [email protected] Cohen [email protected] Dougherty [email protected] D’Uva [email protected] Gibson [email protected] Hoffman [email protected] Meola [email protected] Nahama [email protected] Naples-DeAngelo [email protected] O’Rourke [email protected] Politziner [email protected] Simonds [email protected] Smith [email protected] Wasser [email protected]

EdisonEisnerAmper LLP T: 73228710002015 Lincoln Highway F: 7322873200P.O.Box988,Edison W: eisneramper.comNJ08818


Michael Wolff 9173189911



Partners:Gerard Abbattista [email protected] Alajbegu [email protected] Batistoni [email protected] Bible [email protected] Capodanno [email protected] Richard Cleaveland [email protected] Cohen [email protected] Croarkin [email protected] Day [email protected] Downey [email protected] Fogarty [email protected] Godt [email protected] Gray [email protected] Hadjiloucas [email protected] Hirsch [email protected]



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Robert Keane [email protected] Kelson [email protected] Klein [email protected] Kraut [email protected] MacArthur [email protected] Mattia [email protected] McLafferty [email protected] McElroy [email protected] Minnefor Jr [email protected] Mulhare [email protected] O’Donnell [email protected] Pennett [email protected] Politziner [email protected] Sackin [email protected] Wilen [email protected] Young [email protected]

HackensackEisnerAmper LLP T: 2016781400Court Plaza South F: 201678140421 Main StreetHackensack NJ 07601 W: eisneramper.com




Partners:Jeffrey Bacsik [email protected] Colloca [email protected] Dolci [email protected] Jurewicz [email protected] Kahn [email protected] Klein [email protected] Lichtig [email protected] Shmanske [email protected]

LivingstonSobel & Co LLC T: 9739949494293EisenhowerParkway F: 9739941571Suite290,Livingston E: [email protected] W: sobel-cpa.com

Out of Hours Contact: Alan D Sobel 9739949494

International Liaison Partner: Alan D Sobel [email protected]

Martin J Cutler [email protected] L Glick [email protected] H Hirsh [email protected] G Hydock [email protected] A Lafferty [email protected] LaForge [email protected] A Levy [email protected] G Matan [email protected] E Muniz [email protected] S Neier [email protected] B Peskin [email protected] H Rosenzweig [email protected] R Sobel [email protected] R Taylor [email protected]



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ParamusO’Connor Davies, LLP T: 201712980015 Essex Road F: 2017120986Paramus E: [email protected] 7652 W: odmd.comUnited States of America

Out of Hours Contact: Henry A Freire 6312585945

International Liaison Partner: Frederick Petermann [email protected]

Partners:Christopher Casini [email protected] DiGia [email protected] M Flynn [email protected] G O’Connor Jr [email protected] Petermann [email protected] N Russell [email protected]

PrincetonEisnerAmper LLP T: 6098970200Princeton Overlook F: 6098970999100 Overlook Center W: eisneramper.com2nd Floor, PrincetonNJ08540




Partners:Michael Mattia [email protected]

WallEisnerAmper LLP T: 7329191400Monmouth Shores Corporate Park F: 73291962304814OutlookDrive W: eisneramper.comSuite 201, Wall TownshipNJ 07753




Partners:Anthony Faugno [email protected] Genz [email protected] Penta [email protected] Tessler [email protected]



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NEW YORK

HarrisonO’Connor Davies, LLP T: 9143818900500 Mamaroneck Avenue F: 9143818910Harrison E: [email protected] W: pkfod.comUnited States of America


International Liaison Partner: Kevin J Keane [email protected]

Partners:Susan M Barossi [email protected] Bel [email protected] R Bodan [email protected] Chalfin [email protected] F Consolo [email protected] Cosgrove [email protected] Cuono [email protected] Daniele [email protected] DeSantis [email protected] J Desmond [email protected] DeSoiza [email protected] Dobbins [email protected] J Granger Jr [email protected] Halloran [email protected] Herman [email protected] Higgins [email protected] Hottle [email protected] Kassay [email protected] J Keane [email protected] Kopf [email protected] Landry [email protected] Mangiaracina [email protected] J McCarthy [email protected] McCrosson [email protected] P Oling [email protected] Parker [email protected] Rollmann [email protected] Rosenberg [email protected] S Ruttenberg [email protected] Stengel [email protected] Toole [email protected] Van Bergen [email protected] Zucker [email protected]

MelvilleEisnerAmper LLP T: 631 756 5555534 Broadhollow Road F: 631 756 5120MelvilleNY 11747





Partners:Lawrence Waldman [email protected]



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New WindsorO’Connor Davies, LLP T: 8452202400555 Hudson Avenue F: 8452202424New Windsor E: [email protected] 12553 W: odmd.com


International Liaison: Thomas Kennedy [email protected]

New YorkO’Connor Davies, LLP T: 2128678000(Downtown) F: 212687434629Broadway E: [email protected] York W: pkfnewyork.comNY 10006


International Liaison Partner: Henry A Freire [email protected]

Partners:John L Baldante [email protected] E Cella [email protected] M Haslbauer [email protected] Heuzey [email protected] Joseph Lee [email protected] Parmegiani [email protected] Sorrentino [email protected] F Spiess [email protected] Vermaak [email protected]

New YorkO’Connor Davies, LLP T: 2122862600(Midtown) F: 212286408060 East 42nd Street E: [email protected] York W: odmd.comNY 10165


International Liaison Partner: Emmanuel Chirico [email protected]

Partners:Thomas F Blaney [email protected] Chirico [email protected] Duffy [email protected] Jones [email protected] LiBrandi [email protected] O’Neil [email protected] D Petermann [email protected] J Piszko [email protected] Riggs [email protected]



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New York CityEisnerAmper LLP T: 2129498700750 Third Avenue F: 2128914100New YorkNY 10017-2703





Partners:Jeffrey Allen [email protected] Altstadter [email protected] Alwardt [email protected] Aronow [email protected] Arrigo [email protected] Bakst [email protected] Barth [email protected] Bekmessian [email protected] Blair [email protected] Blivaiss [email protected] Breit [email protected] Burak [email protected] Cace [email protected] Chazen [email protected] Cogan [email protected] Cohen [email protected] Connors [email protected] Danish [email protected] Drucker [email protected] Einhorn [email protected] Farber [email protected] Feinerman [email protected] Fields [email protected] Fisher [email protected] Floch [email protected] Fodera [email protected] Forry [email protected] Gawley [email protected] Gershengoren [email protected] Ghadiali [email protected] Goldenberg [email protected] Goldfein [email protected] Gomberg [email protected] Goodman [email protected] Grimaldi [email protected] Gutkind [email protected] Guzik [email protected] Handwerker [email protected] Harrison [email protected] Hatch [email protected] Hazelcorn [email protected] James [email protected] Kaiser [email protected] Karnofsky [email protected] Kleinman [email protected] Knee [email protected] Kreit [email protected] Kubikowski [email protected]



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Michael Laveman [email protected] Lee [email protected] Leventhal [email protected] Levine [email protected] Lifshitz [email protected] Lipschultz [email protected] Loiacono [email protected] Lopez [email protected] Marks [email protected] Edward Martin [email protected] Maulbeck [email protected] Mazzoti [email protected] McMillan [email protected] McMurtry [email protected] Michaelson [email protected] Nachmias [email protected] Neier [email protected] O’Beirne [email protected] Pagano [email protected] Prager [email protected] Puchert [email protected] Ringer [email protected] Rosen [email protected] Rosenberg [email protected] Schwartz [email protected] Shah [email protected] Shen [email protected] Smith [email protected] Solomon [email protected] Speiss timothy.speiss@eisneramperLewis Stark [email protected] Steinberg [email protected] Stolar [email protected] Stupler [email protected] Testaverde Jr [email protected] Tsafos [email protected] Weinstein [email protected] Weiss [email protected] Weissenberg [email protected] Wolff [email protected] Wolff [email protected] Zbar [email protected] Zeff [email protected] Zefi [email protected] Zhang [email protected]

New York WestchesterEisnerAmper LLP T: 91494696502 Gannett Drive F: 9149468445White PlainsNY 10604




Partners:Martin Blaustein [email protected]



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NORTH CAROLINA

CharlotteGreer & Walker LLP T: 7043770239227 West Trade Street F: 7043778663Suite 1100 E: [email protected] W: greerwalker.comNorth Carolina28202

Out of Hours Contact: John M Norman 7043770239

International Liaison Partner: John M Norman [email protected]

Partners:Chip Dillman [email protected] Greer [email protected] Leasure [email protected] Mangels [email protected] McNamara [email protected] Reichard [email protected] Smith [email protected] Thorman [email protected] Walker [email protected]

OHIO

AkronPKF Bober Markey Fedorovich, LLC T: 33076297853421 Ridgewood Road F: 3307623108Suite 300 E: [email protected] W: bobermarkey.comOhio44333-3119

Out of Hours Contact: Richard C Fedorovich 3303281222

International Liaison Partner: Richard C Fedorovich [email protected]

Partners:Mark B Bober [email protected] M Bowen [email protected] Burak [email protected] S Johnson [email protected] Kimmell [email protected] E Merklin [email protected] A Ruther [email protected]

Also at:

515 Euclid Avenue T: 2164535940Suite 150 E: [email protected] W: bobermarkey.comOhio44114-2116


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CincinnatiBarnes, Dennig & Co., Ltd. T: 5132418313150 East Fourth Street F: 5132418303Cincinnati E: [email protected] 45202 W: barnesdennig.com

Out of Hours Contact: William J Cloppert 5132418313

International Liaison Partner: William J Cloppert [email protected]

Partners:Richard L Batterberry [email protected] E Bieber [email protected] S Chaffin [email protected] Dennig [email protected] A Donnellon [email protected] G Feld [email protected] Ford [email protected] J Groskopf [email protected] Hagen [email protected] P Hube [email protected] C Martin [email protected] Michel [email protected] C Padilla [email protected] L Phelps [email protected] P Rammes [email protected]

OLKAHOMA

TulsaRegier Carr & Monroe, LLP T: 91849487009125SouthToledoAvenue F: 9184948753Tulsa, Oklahoma E: [email protected] W: rcmllp.com


International Liaison Partner O Brent Curry [email protected]

Partner:James R Ogez [email protected]

PENNSYLVANIA

PhiladelphiaPKF Elko & Associates LLC T: 48444215402 West Baltimore Avenue F: 4844411308Suite 210, Media E: [email protected] W: www.pkfelko.com

Out of Hours Contact: Michael Pozielli 6105653930

Kelly M Fisher [email protected]

International Liaison Partner: Kelly M Fisher [email protected]

Partners:W Bradley Baturka [email protected] Cooke-Varallo [email protected] S Lutz [email protected] G Morlock [email protected] J Nihill [email protected] Deborah Pitt [email protected] M Plousis [email protected] Pozielli [email protected] R Simmons [email protected] J Thomas [email protected]



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PhiladelphiaPKF Elko & Associates LLC T: 6102799100521 Plymouth Road F: 6102797100Suite 120 E: [email protected] Meeting W: www.pkfelko.comPennsylvania19462

Out of Hours Contact: Michael Pozielli 6105653930

Kelly M Fisher [email protected]

International Liaison Partner: Kelly M Fisher [email protected]

Partners: Steven Scaduto [email protected] D Stratoti [email protected]

PhiladelphiaEisnerAmper LLP T: 2158818800101 West Avenue F: 2158818801POBox458 W: eisneramper.comJenkintownPA19046




Partners:Patrick Boyle [email protected] Davis [email protected] Diegel [email protected] Earley [email protected] Glueck [email protected] Gordon [email protected] Gruber [email protected] LaRosa Jr [email protected] Longo [email protected] Mack [email protected] Master [email protected] Master [email protected] Pileggi [email protected] Phillips [email protected] Plessner [email protected] Raab [email protected] Reiner [email protected] Rosoff [email protected] Roth [email protected] Shinfeld [email protected] Solomon [email protected] Sulpizio Jr [email protected] Weinstein [email protected] Wilf [email protected]



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RHODE ISLAND

ProvidenceSansiveri, Kimball & Co LLP T: 401 331 050055 Dorrance Street F: 4013319040Providence E: [email protected] Island W: sansiveri.com02903-2220

Out of Hours Contact: Joseph H Kimball Jr 4013748462

International Liaison Partner: Joseph H Kimball, Jr [email protected]

Partners:Craig M Bilodeau [email protected] A DeCataldo [email protected] Douglas Fay [email protected] A Gobeille [email protected] A Mansour Jr [email protected] L Pucci [email protected]

NewportSansiveri, Kimball & Co LLP T: 401849580031 America’s Cup Avenue F: 4018480523Newport E: [email protected] Island W: sansiveri.com02840-2946

Out of Hours Contact: Joseph H Kimball Jr 4013748462

WesterlySansiveri, Kimball & Co, LLP T: 4015962000Mastuxet Professional Park F: 4015963999107 Airport Road E: [email protected] W: sansiveri.comRhode Island02891-3420

Out of Hours Contact: Joseph H Kimball, Jr 4013748462

SOUTH CAROLINA

ClintonSwaimBrown PA T: 8648334450211 Hampton Avenue F: 8648335423P.O.Box299 E: [email protected] W: swaimbrown.comSouth Carolina29325

Out of Hours Contact: Charles E Brown 8884624272

International Liaison Partner: J Jay Peay [email protected]



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SpartanburgSwaimBrown PA T: 8645850176350 East St. John Street F: 8645915777Spartanburg E: [email protected] W: swaimbrown.com

Postal Address:PO Box 6404SpartanburgSouth Carolina29304-6404

Out of Hours Contact: Charles E Brown 8884624272

International Liaison Partner: Charles E Brown [email protected]

Partners:James F Joyner III [email protected] Scott Keim [email protected] N Swaim [email protected]

TEXAS

HoustonPannell Kerr Forster of Texas, P.C. T: 71386014005847SanFelipe F: 7133553909Suite 2400, Houston E: [email protected] 77057 W: pkftexas.com

Out of Hours Contact: Kenneth J Guidry 7138601400

International Liaison Partner: Kenneth J Guidry [email protected]

Partners:Brian Baumler [email protected] M Freeman [email protected] N Goldsberry [email protected] M Hebert [email protected] Landreneau [email protected] Lindle [email protected] Love [email protected] S Price [email protected] Ramey [email protected] M Streets [email protected] Veuleman [email protected] J Voth [email protected] Del Walker [email protected]

VIRGINIA

Newport NewsWitt Mares PLC T: 7578731587701 Town Center Drive F: 7578732324Suite900,NewportNews E: [email protected] W: wittmares.com

Out of Hours Contact: Alan S Witt 7578731587

International Liaison Partner: Alan S Witt [email protected]

Partners:Mary Aldrich [email protected] S Haigh [email protected]



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NorfolkWitt Mares PLC T: 757 627 4644150 West Main Street F: 7576279444Suite 1150 E: [email protected] W: wittmares.comVirginia 23510


International Liaison Partner: John M Murray [email protected]

Partners:Brian Windley [email protected]

RichmondWitt Mares PLC T: 80432300223951WesterreParkway F: 8043233347Suite 200 E: [email protected] W: wittmares.comVA 23233


International Liaison Partner: Craig Ascari [email protected]

Partners:Edward T Blair [email protected] B Healy [email protected] V Poti [email protected] P Straus [email protected]

WilliamsburgWitt Mares PLC T: 75722971804801CourthouseStreet F: 7572295452Suite 200 E: [email protected] W: wittmares.comVirginia23188

Out of Hours Contact: Alan S. Witt 7578731587

International Liaison Partner: David E Bush [email protected] Partners:Richard G Smith [email protected]

FairfaxWitt Mares PLC T: 703385880912150 Monument Drive F: 7033858890Suite 350 E: [email protected] W: pkfwittmares.comVA 22030


International Liaison Partner: Kevin F Reilly [email protected]

Partners:Joseph S Mastaler Jr [email protected]



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WASHINGTON

Seattle-Tacoma-BellevueSweeney Conrad, PS T: 42562919902606 116th Avenue NE F: 4256291999Suite 200 E: [email protected] W: sweeneyconrad.comWashingtonWA98004-1422

Out of Hours Contact: Randy Coles 4256291990

International Liaison Partner: Randy Coles [email protected]

Partners:Bruce Burks [email protected] A Conrad [email protected] Eide [email protected] Forrest [email protected] Hanson [email protected] Miniken [email protected] Russell [email protected] Sweeney [email protected] Wadsworth [email protected]

SpokaneWipfli LLP T: 509489452412 E Rowan F: 5094894682Suite 2 E: [email protected] W: wipfli.comWashingtonWA99207


WISCONSIN

AppletonWipfli LLP T: 92073965002901EEnterpriseAve F: 9207396707Suite 500 E: [email protected] W: wipfli.comWisconsin54913


International Liaison Partner: Jay Mayer [email protected]

Eau ClaireWipfli LLP T: 71583234073703 Oakwood Hills Pkwy F: 7158320475Eau Claire E: [email protected] W: wipfli.com54701


International Liaison Partner: Dan Szidon [email protected]



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Green BayWipfli LLP T: 9206620016469SecurityBlvd F: 9206620024Green Bay E: [email protected] W: wipfli.com54313


La CrosseWipfli LLP T: 60878473002 Copeland Ave F: 6087829652Suite 301 E: [email protected] Crosse W: wipfli.comWisconsin54603


MadisonWipfli LLP T: 60827419802501 W Beltline Hwy F: 6082748085Suite 401 E: [email protected] W: wipfli.comWisconsin53713


MarshfieldWipfli LLP T: 7153873710503 S Cherry Ave No 4 F: 7153892480Marshfield E: [email protected] W: wipfli.com54449


MenomonieWipfli LLP T: 715 235 11011321 Stout Road F: 7152351879Menomonie E: [email protected] W: wipfli.com54751


MilwaukeeWipfli LLP T: 414431930010000 Innovation Drive F: 4144319303Suite 250 E: [email protected] W: wipfli.comWisconsin53226


International Liaison Partner: Rick Dreher [email protected]



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Rice LakeWipfli LLP T: 7152349400515 N Main Street E: [email protected] Lake W: wipfli.comWisconsin54868


RhinelanderWipfli LLP T: 715369104043A W Davenport St. F: 7153695407Rhinelander E: [email protected] 54501 W: wipfli.com


WausauWipfli LLP T: 715845311111 Scott St F: 7158427272Suite 400 E: [email protected] W: wipfli.comWisconsin 54403


OFFICES OF PKF CONSULTING INC (USA)

Atlanta, GeorgiaPKF Consulting USA T: 40484211503475 Lenox Road F: 4048421165Suite 720 E: [email protected] GA 30326 W: pkfc.com

Out of Hours Contact: Mark Woodworth 6789236007

International Liaison Partner: Mark Woodworth [email protected]

Atlanta, GeorgiaPKF Hospitality Research T: 40484211503475 Lenox Road F: 4048421165Suite 720 E: [email protected] GA 30326 W: pkfc.com

Out of Hours Contact: Mark Woodworth 6789236007

International Liaison Partner: Mark Woodworth [email protected]

Boston, MassachusettsPKF Consulting USA T: 6173308110160 Federal Street F: 617330809311th Floor E: [email protected] MA 02110 W: pkfc.com

Out of Hours Contact: Reed Woodworth 6178033337

International Liaison Partner: Reed Woodworth [email protected]



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Bozeman, MontanaPKF Consulting USA T: 4065828189321 East Main Street F: 4065859180Suite 322, Bozeman E: [email protected] W: pkfc.com

Out of Hours Contact: Chris Kraus 4156524483

International Liaison Partner: Chris Kraus [email protected]

Dallas, TexasPKF Consulting USA T: 97252997131717 McKinney Avenue E: [email protected] W: pkfc.comDallasTX 75202

Out of Hours Contact: Lisa Swain 2145079528

International Liaison Partner: Lisa Swain [email protected]

Houston, TexasPKF Consulting USA T: 713 621 52521010 Lamar Street F: 7136219494Suite 400 E: [email protected] W: pkfc.comTX 77002

Out of Hours Contact: Randy McCaslin 512 422 2434

International Liaison Partner: Randy McCaslin [email protected]

Indianapolis, IndianaPKF Consulting USA T: 3176161815Two Meridian Plaza F: 317616181610401 N. Meridian Street E: [email protected] 300 W: pkfc.comIndianapolisIN46209

Out of Hours Contact: Mark D Eble 3176941716

Partners:Mark D Eble [email protected]

Los Angeles, CaliforniaPKF Consulting USA T: 2136800900865SFigueroaStreet F: 2136238240Suite 3500 E: [email protected] Angeles W: pkfc.comCA90017

Out of Hours Contact: Bruce Baltin or Jeff Lugosi 5628225228or8184065007

International Liaison Partner: Bruce Baltin [email protected]

Partners:Jeff Lugosi [email protected]



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New YorkPKF Consulting USA T: 212867800029Broadway F: 2129680599New York E: [email protected] 10006 W: pkfc.com

Out of Hours Contact: John Fox 9145362517

International Liaison Partner: John Fox [email protected]

Philadelphia, PennsylvaniaPKF Consulting USA T: 215 563 53008PennCenterPlaza F: 215563197719thFloor,Philadelphia E: [email protected] W: pkfc.com

Out of Hours Contact: Dave E Arnold 6102200914

International Liaison Partner: Dave Arnold [email protected]

Portland, MainePKF Consulting USA T: 207541193355 Elizabeth Road F: 2075411933Portland E: [email protected] 04102 W: pkfc.com

Out of Hours Contact: Tom Blake 2157499004

International Liaison Partner: Dave Arnold [email protected]

Partners:Tom Blake [email protected]

San Francisco, CaliforniaPKF Consulting USA T: 415788310250 California Street F: 415433784419thFloor,SanFrancisco E: [email protected] W: pkfc.com

Out of Hours Contact: Thomas E Callahan 4152509210

International Liaison Partner: Thomas E Callahan [email protected]

Washington DCPKF Consulting USA T: 202 534 36151700 K. Street, NW F: 202 331 1526Suite 200 E: [email protected] DC 20006 W: pkfc.com

Out of Hours Contact Tom Lewerenz 3016551158

International Liaison Partner: Tom Lewerenz [email protected]

Jacksonville, FloridaPKF Consulting USA T: 90482106904314 Pablo Oaks Court F: 9048210242Jacksonville E: [email protected] 32224 W: pkfc.com

Out of Office Contact Hank Staley 9048210690

International Liaison Partner: Hank Staley [email protected]


Uruguay - Venezuela

URUGUAY

Time Zone GMT-3 +DSTDialincode598Dial out code 010

MontevideoPKF Uruguay T: 29020597Colonia993Piso4 F: 29023642Montevideo E: [email protected] W: pkfuruguay.com.uy

Out of Hours Contact: Juan Antonio Chiarino 99669314

International Liaison Partner: Juan Antonio Chiarino [email protected]

Partners:Federica Carrau [email protected] Machado [email protected] Moscone [email protected] Salto [email protected] Vecino [email protected]

UZBEKISTAN

Time Zone GMT+5Dialincode998Dialoutcode810

TashkentPKF Mak Alyans Audit LLC T: 71294738622 Aviasozlar Street, 1 Passsage F: 712947385100016 Tashkent E: [email protected] of Uzbekistan W: pkf.uz

Out of Hours Contact: Ilkhom Khodjakulov 903192996

International Liaison Partner: Ilkhom Khodjakulov [email protected]

Partners:Takhir Abdurakhimov [email protected] Asfandiyarov [email protected] Isakov [email protected] Urinbaev [email protected]

VENEZUELA


CaracasPKF Cabrera Colmenares & Asociados T: 2129524050Av Fco de Miranda y Tamanaco F: 2129523101Edf Centro Seguros Sud America E: [email protected] 2, Ofc 2-H, El Rosal W: pkfve.comCaracas 1060

Out of Hours Contact: Beniamino Carpentieri 4142618057

International Liaison Partner: Beniamino Carpentieri [email protected]

Partners:Francisco Cabrera [email protected] Colmenares [email protected] Naranjo [email protected]

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V


Vietnam - Zimbabwe

VIETNAM


HanoiPKF Vietnam T: 437833911/12/13No 42 Trung Yen 14 Street F: 437833914Trung Yen Ward E: [email protected] Giay District W: pkf.com.vnHanoi84-4

Out of Hours Contact: Hung Pham 989194898

International Liaison Partner: Pham Tien Hung [email protected]

Partners:Van Vuong Bui [email protected] Lien Nguyen [email protected] Lan Phuong [email protected]

Ho Chi MinhPKF Vietnam T: 854491476/77No 232 Nguyen Tat Thanh F: 854491475No 13 Ward E: [email protected] 4 W: pkf.com.vnHo Chi Minh City

Out of Hours Contact: Ms Gam 909621638

Partners:Nguyen Thi Gam [email protected] Thuy Nga [email protected]

Danang CityPKF Vietnam T: 5113531399No 10 Hai Phong Str F: 5113531399Hai Chau Dist E: [email protected] City W: pkf.com.vn

Out of Hours Contact: Ms Phan Thi Minh Hien 903514679

ZIMBABWE

Time Zone Africa/Harare (GMT+2)Dial in code 263Dial out code

HararePKF Zimbabwe T: 42918460/33rd Floor Takura House F: 4291846467 Kwame Nkurumah Avenue E: [email protected]

Out of Hours Contact: Sydney Bvurere 777 373 214

International Liaison Partner: Sydney Bvurere [email protected]

Partners:Lewis Hussein [email protected]

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Country & City


PKF International Exclusive and Non Exclusive Correspondent Firms


BBangladesh . . . . . . . . . . . . . . . .223Dhaka . . . . . . . . . . . . . . . . . . . . .223

Bermuda . . . . . . . . . . . . . . . . . .223Hamilton . . . . . . . . . . . . . . . . . . .223

CCanada. . . . . . . . . . . . . . . . . . . .224Alberta . . . . . . . . . . . . . . . . . . . . .224British Columbia . . . . . . . . . . . . . .226Burlington . . . . . . . . . . . . . . . . . .226Claresholm. . . . . . . . . . . . . . . . . .224Edmonton . . . . . . . . . . . . . . . . . .224Fergus . . . . . . . . . . . . . . . . . . . . .226Fort Erie . . . . . . . . . . . . . . . . . . . .226Fort Macleod . . . . . . . . . . . . . . . .224Grimsby . . . . . . . . . . . . . . . . . . . .227Guelph . . . . . . . . . . . . . . . . . . . . .227Hamilton . . . . . . . . . . . . . . . . . . .227Lethbridge . . . . . . . . . . . . . . . . . .224London . . . . . . . . . . . . . . . . . . . .227Milk River. . . . . . . . . . . . . . . . . . .225Niagara Falls . . . . . . . . . . . . . . . .227Ontario. . . . . . . . . . . . . . . . . . . . .226Pincher Creek . . . . . . . . . . . . . . .225Provost. . . . . . . . . . . . . . . . . . . . .225St Catharines . . . . . . . . . . . . . . . .228Stoney Creek . . . . . . . . . . . . . . . .228Taber . . . . . . . . . . . . . . . . . . . . . .225Vancouver . . . . . . . . . . . . . . . . . .226Vauxhall . . . . . . . . . . . . . . . . . . . .225Welland . . . . . . . . . . . . . . . . . . . .228

Croatia . . . . . . . . . . . . . . . . . . . .228

DDenmark . . . . . . . . . . . . . . . . . .229Qurios . . . . . . . . . . . . . . . . . . . . .229

KKorea . . . . . . . . . . . . . . . . . . . . .229Seoul . . . . . . . . . . . . . . . . . . . . . .229

PPakistan . . . . . . . . . . . . . . . . . . .230Islamabad . . . . . . . . . . . . . . . . . .230Karachi . . . . . . . . . . . . . . . . . . . .230Lahore . . . . . . . . . . . . . . . . . . . . .230

Philippines . . . . . . . . . . . . . . . . .230Metro Manila . . . . . . . . . . . . . . . .230

SSpain . . . . . . . . . . . . . . . . . . . . .231Canary Islands . . . . . . . . . . . . . . .231Málaga. . . . . . . . . . . . . . . . . . . . .231Palma de Mallorca . . . . . . . . . . . .231Zaragoza . . . . . . . . . . . . . . . . . . .232

Sweden . . . . . . . . . . . . . . . . . . .232Helsingborg . . . . . . . . . . . . . . . . .232

Syria . . . . . . . . . . . . . . . . . . . . . .232Damascus . . . . . . . . . . . . . . . . . .232

TTurkey . . . . . . . . . . . . . . . . . . . .233Ankara . . . . . . . . . . . . . . . . . . . . .233Istanbul . . . . . . . . . . . . . . . . . . . .233Izmir . . . . . . . . . . . . . . . . . . . . . .233

Turks & Caicos Islands . . . . . . .234Grand Turk . . . . . . . . . . . . . . . . . .234Providenciales . . . . . . . . . . . . . . .234

UUnited States of America . . . . .234Alabama . . . . . . . . . . . . . . . . . . .234Albany . . . . . . . . . . . . . . . . . . . . .247Altoona . . . . . . . . . . . . . . . . . . . .249Arizona. . . . . . . . . . . . . . . . . . . . .234Ashland-Huntington . . . . . . . . . . .239Atlanta . . . . . . . . . . . . . . . . . . . . .237Auburn Hills . . . . . . . . . . . . . . . . .243Baltimore . . . . . . . . . . . . . . . . . . .241Baton Rouge . . . . . . . . . . . . . . . .240Bay City . . . . . . . . . . . . . . . . . . . .243Birmingham . . . . . . . . . . . . . . . . .234Boston . . . . . . . . . . . . . . . . . . . . .242Branson . . . . . . . . . . . . . . . . . . . .244Bridgeport . . . . . . . . . . . . . . . . . .254Buckhannon. . . . . . . . . . . . . . . . .254Burlington . . . . . . . . . . . . . . . . . .248California . . . . . . . . . . . . . . . . . . .235Charleston . . . . . . . . . . . . . . . . . .254Charlottesville. . . . . . . . . . . . . . . .254Colchester . . . . . . . . . . . . . . . . . .252Colorado . . . . . . . . . . . . . . . . . . .235Columbia . . . . . . . . . . . . . . . . . . .245Columbus. . . . . . . . . . . . . . . . . . .248Connecticut . . . . . . . . . . . . . . . . .236Cortland. . . . . . . . . . . . . . . . . . . .247Dayton . . . . . . . . . . . . . . . . . . . . .249Denham Springs. . . . . . . . . . . . . .240Denver . . . . . . . . . . . . . . . . . . . . .235Dixon . . . . . . . . . . . . . . . . . . . . . .237Edgartown . . . . . . . . . . . . . . . . . .242Erie . . . . . . . . . . . . . . . . . . . . . . .249Evansville/Henderson . . . . . . . . . .239Exeter . . . . . . . . . . . . . . . . . . . . .246Fairmont . . . . . . . . . . . . . . . . . . .255Fall River . . . . . . . . . . . . . . . . . . .242Florida . . . . . . . . . . . . . . . . . . . . .236Fort Walton Beach . . . . . . . . . . . .236Freeport . . . . . . . . . . . . . . . . . . . .238Georgia . . . . . . . . . . . . . . . . . . . .237Grand Rapids . . . . . . . . . . . . . . . .244Greeneville . . . . . . . . . . . . . . . . . .251

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Greensboro . . . . . . . . . . . . . . . . .248Greensburg . . . . . . . . . . . . . . . . .250Hagerstown . . . . . . . . . . . . . . . . .241Hagerstown-Martinsburg . . . . . . .241Hamden. . . . . . . . . . . . . . . . . . . .236Harrisburg . . . . . . . . . . . . . . . . . .250Hartford . . . . . . . . . . . . . . . . . . . .236Illinois . . . . . . . . . . . . . . . . . . . . .237Indiana. . . . . . . . . . . . . . . . . . . . .239Jacksonville . . . . . . . . . . . . . . . . .236Jefferson City . . . . . . . . . . . . . . . .245Johnson City . . . . . . . . . . . . . . . .251Kingsport . . . . . . . . . . . . . . . . . . .252Kennebunk. . . . . . . . . . . . . . . . . .240Kentucky . . . . . . . . . . . . . . . . . . .239Louisiana . . . . . . . . . . . . . . . . . . .240Maine . . . . . . . . . . . . . . . . . . . . .240Maryland . . . . . . . . . . . . . . . . . . .241Massachusetts . . . . . . . . . . . . . . .242Meadville . . . . . . . . . . . . . . . . . . .250Memphis . . . . . . . . . . . . . . . . . . .252Mendota . . . . . . . . . . . . . . . . . . .238Michigan . . . . . . . . . . . . . . . . . . .243Missouri . . . . . . . . . . . . . . . . . . . .244Morgantown. . . . . . . . . . . . . . . . .255Nebraska . . . . . . . . . . . . . . . . . . .246New Bedford . . . . . . . . . . . . . . . .243New Hampshire . . . . . . . . . . . . . .246New York . . . . . . . . . . . . . . . . . . .247North Carolina . . . . . . . . . . . . . . .248Ocean City . . . . . . . . . . . . . . . . . .241Ohio. . . . . . . . . . . . . . . . . . . . . . .248Okemos . . . . . . . . . . . . . . . . . . . .244Omaha. . . . . . . . . . . . . . . . . . . . .246Oregon. . . . . . . . . . . . . . . . . . . . .249Orlando . . . . . . . . . . . . . . . . . . . .237Owensboro. . . . . . . . . . . . . . . . . .239Oxnard. . . . . . . . . . . . . . . . . . . . .235Parkersburg . . . . . . . . . . . . . . . . .255Pennsylvania . . . . . . . . . . . . . . . .249Pensacola . . . . . . . . . . . . . . . . . .237Phoenix . . . . . . . . . . . . . . . . . . . .234Pikeville . . . . . . . . . . . . . . . . . . . .239Pittsburgh . . . . . . . . . . . . . . . . . .251Portland . . . . . . . . . . . . . . . . . . . .249Portsmouth . . . . . . . . . . . . . . . . .246Reading . . . . . . . . . . . . . . . . . . . .251Rochester. . . . . . . . . . . . . . . . . . .246Rockford . . . . . . . . . . . . . . . . . . .238Rutland . . . . . . . . . . . . . . . . . . . .253Saginaw. . . . . . . . . . . . . . . . . . . .244Salisbury . . . . . . . . . . . . . . . . . . .242Salt Lake City . . . . . . . . . . . . . . . .252Sanford . . . . . . . . . . . . . . . . . . . .240Santa Barbara . . . . . . . . . . . . . . .235Springfield . . . . . . . . . . . . . .243, 245St Albans . . . . . . . . . . . . . . . . . . .253St Johnsbury . . . . . . . . . . . . . . . .253Sterling . . . . . . . . . . . . . . . . . . . .238Syracuse . . . . . . . . . . . . . . . . . . .247Tampa . . . . . . . . . . . . . . . . . . . . .237Tennessee . . . . . . . . . . . . . . . . . .251

Utah. . . . . . . . . . . . . . . . . . . . . . .252Utica-Rome . . . . . . . . . . . . . . . . .248Vermont . . . . . . . . . . . . . . . . . . . .252Virginia. . . . . . . . . . . . . . . . . . . . .254Walnut Creek . . . . . . . . . . . . . . . .235Webb City . . . . . . . . . . . . . . . . . .245West Virginia . . . . . . . . . . . . . . . .254White River Junction. . . . . . . . . . .253

YYemen . . . . . . . . . . . . . . . . . . . .255Sana’a . . . . . . . . . . . . . . . . . . . . .255

City & Country



AAlabama . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Albany . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .247Alberta . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .224Altoona . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Ankara . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .233Arizona. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Ashland-Huntington . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Atlanta . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Auburn Hills . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .243

BBaltimore . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .241Baton Rouge . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Bay City . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .243Birmingham . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Boston . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .242Branson . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .244Bridgeport . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254British Columbia . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Buckhannon. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254Burlington . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Burlington . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248

CCalifornia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Canary Islands . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .231Charleston . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254Charlottesville. . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254Claresholm. . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .224Colchester . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252Colorado . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Columbia . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .245Columbus. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248Connecticut . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Cortland. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .247

DDamascus . . . . . . . . . . . . . . . . . . . . . Syria . . . . . . . . . . . . . . . . . . . . . . . . .232Dayton . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Denham Springs. . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Denver . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Dhaka . . . . . . . . . . . . . . . . . . . . . . . . Bangladesh. . . . . . . . . . . . . . . . . . . .223Dixon . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237

EEdgartown . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .242Edmonton . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .224Erie . . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Evansville/Henderson . . . . . . . . . . . . . United States of America . . . . . . . . . .239Exeter . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246

FFairmont . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .255Fall River . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .242Fergus . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Florida . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Fort Erie . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Fort Macleod . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .224Fort Walton Beach . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Freeport . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238

GGeorgia . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Grand Rapids . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .244Grand Turk . . . . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .234Greeneville . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .251Greensboro . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248Greensburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .250Grimsby . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .227Guelph . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .227

City

& C

ount

ry



HHagerstown . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .241Hagerstown-Martinsburg . . . . . . . . . . United States of America . . . . . . . . . .241Hamden. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Hamilton . . . . . . . . . . . . . . . . . . . . . . Bermuda. . . . . . . . . . . . . . . . . . . . . .223Hamilton . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .227Harrisburg . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .250Hartford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Helsingborg . . . . . . . . . . . . . . . . . . . . Sweden . . . . . . . . . . . . . . . . . . . . . .232

IIllinois . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Indiana. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Islamabad . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . .230Istanbul . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .233Izmir . . . . . . . . . . . . . . . . . . . . . . . . . Turkey. . . . . . . . . . . . . . . . . . . . . . . .233

JJacksonville . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .236Jefferson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .245Johnson City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .251

KKarachi . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . .230Kennebunk. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Kentucky . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Kingsport . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252

LLahore . . . . . . . . . . . . . . . . . . . . . . . . Pakistan . . . . . . . . . . . . . . . . . . . . . .230Lethbridge . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .224London . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .227Louisiana . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240

MMaine . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Málaga. . . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .231Maryland . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .241Massachusetts . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .242Meadville . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .250Memphis . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252Mendota . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Metro Manila . . . . . . . . . . . . . . . . . . . Philippines . . . . . . . . . . . . . . . . . . . .230Michigan . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .243Milk River. . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .225Missouri . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .244Morgantown. . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .255

NNebraska . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246New Bedford . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .243New Hampshire . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246New York . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .247Niagara Falls . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .227North Carolina . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248

OOcean City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .241Ohio. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248Okemos . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .244Omaha. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246Ontario. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Oregon. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Orlando . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Owensboro. . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Oxnard. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235

City & Country



PPalma de Mallorca . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .231Parkersburg . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .255Pennsylvania . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Pensacola . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Phoenix . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .234Pikeville . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .239Pincher Creek . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .225Pittsburgh . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .251Portland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .249Portsmouth . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246Providenciales . . . . . . . . . . . . . . . . . . Turks & Caicos Islands . . . . . . . . . . .234Provost. . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .225

QQurios . . . . . . . . . . . . . . . . . . . . . . . . Denmark. . . . . . . . . . . . . . . . . . . . . .229

RReading . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .251Rochester. . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .246Rockford . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Rutland . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .253

SSaginaw. . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .244Salisbury . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .242Salt Lake City . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252Sana’a . . . . . . . . . . . . . . . . . . . . . . . . Yemen . . . . . . . . . . . . . . . . . . . . . . .255Sanford . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .240Santa Barbara . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Seoul . . . . . . . . . . . . . . . . . . . . . . . . . Korea . . . . . . . . . . . . . . . . . . . . . . . .229Springfield . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . .243, 245St Albans . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .253St Catharines . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .228St Johnsbury . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .253Sterling . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .238Stoney Creek . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .228Syracuse . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .247

TTaber . . . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .225Tampa . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .237Tennessee . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .251

UUtah. . . . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252Utica-Rome . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .248

VVancouver . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .226Vauxhall . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .225Vermont . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .252Virginia. . . . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254

WWalnut Creek . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .235Webb City . . . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .245Welland . . . . . . . . . . . . . . . . . . . . . . . Canada. . . . . . . . . . . . . . . . . . . . . . .228West Virginia . . . . . . . . . . . . . . . . . . . United States of America . . . . . . . . . .254White River Junction. . . . . . . . . . . . . . United States of America . . . . . . . . . .253

ZZaragoza . . . . . . . . . . . . . . . . . . . . . . Spain . . . . . . . . . . . . . . . . . . . . . . . .232

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Directory of PKF International Exclusive and Non-Exclusive Correspondent Firms

BANGLADESH


DhakaAziz Halim Khair Choudhury - T: 028933357CA (AHKC) F: 028950995Phulbari House E: [email protected](3rd Floor) W: ahkcbd.comHouse 25Road 1Sector9Uttara Model TownDhaka 1230Bangladesh

Out of Hours Contact: Jamshed Choudhury 1713008696

International Liaison Partner: Jamshed Choudhury [email protected]

BERMUDA


HamiltonArthur Morris & Company T: 2927478Century House F: 295416416 Par-La-Ville Road E: [email protected] W: amc.bmHM HX

Postal Address:POBoxHM1806HamiltonHM HX

Out of Hours Contact: Mike Harvey 4415040080

International Liaison Partner: Michael Harvey [email protected]

(Correspondent Firm)

Bangladesh - Bermuda

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Canada

CANADA

Dial in code 1Dial out code 011

ALBERTATime Zone GMT-7 +DST

ClaresholmYoung Parkyn McNab LLP T: 40362544484806-2ndStreetWest F: 403 625 4400Claresholm W: ypm.caAlbertaT0L 0T0

Out of Hours Contact: George G Virtue 8006655034

International Liaison Partner: George G Virtue [email protected]

Partners:Jim S Monteith

EdmontonKouri Berezan Heinrichs T: 78046381014825-89Street F: 7804624597Edmonton E: [email protected] W: kouriberezanheinrichs.comT6E 5L3

Out of Hours Contact: David R Berezan 7804638101

International Liaison Partner: David R Berezan [email protected]

Fort MacleodYoung Parkyn McNab LLP T: 403 553 33552315 - 2nd Avenue F: 4035532696POBox1780 W: ypm.caFort MacleodAlbertaT0L 0Z0



LethbridgeYoung Parkyn McNab LLP T: 8006655034100,530-8thStreetSouth F: 4033278990Lethbridge W: ypm.caAlbertaT1J2J8



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Canada

Milk RiverYoung Parkyn McNab LLP T: 403 647 3662125 Main Street N.W. F: 4036473868Milk River W: ypm.caAlbertaT0K 1M0



Pincher CreekYoung Parkyn McNab LLP T: 403 627 5510710 Main Street F: 403 627 1440Pincher Creek W: ypm.caAlbertaT0K 1W0



ProvostKouri Berezan Heinrichs T: 78075322752-4320 53 Avenue F: 7807532040PO Box 25 E: [email protected] W: kouriberezanheinrichs.comAlbertaT0B 3S0

Out of Hours Contact: David R Berezan 7804638101

International Liaison Partner: David R Berezan [email protected]

TaberYoung Parkyn McNab LLP T: 403 223 00565334-49thAvenue F: 4032230059Taber W: ypm.caAlbertaT1G1T8



VauxhallYoung Parkyn McNab LLP T: 403 654 4060505 - 2 Ave N F: 403 654 4070Vauxhall W: ypm.caAlbertaT0K 2K0



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Canada

BRITISH COLUMBIATimeZoneGMT-8+DST

VancouverWalsh King LLP T: 6046872003595HoweStreet F: 604687206614th Floor E: [email protected] W: walshking.comBritish ColumbiaV6C 2T5

Out of Hours Contact: Ron Walsh 6046872003

International Liaison Partner: Ron Walsh [email protected]

ONTARIOTime Zone GMT-5 +DST

BurlingtonDurward Jones Barkwell & Company LLP T: 86640753183430 South Service Road F: 9056816874Suite 103 E: [email protected] W: djb.comOntarioL7N3T9

Out of Hours Contact: Robert L Neill 8665520997

International Liaison Partner: Robert L Neill [email protected]

FergusRLB LLP T: 5198431320686St.DavidStreetN. F: 5198433289Fergus E: [email protected] W: rlb.caN1M2K8

Out of Hours Contact: David McEllistrum 5198229933

International Liaison Partner: David McEllistrum [email protected]

Fort ErieDurward Jones Barkwell & Company LLP T: 86672021941264 Garrison Road F: 9058719232Unit 15 (Park Plaza) E: [email protected] Erie W: djb.comOntarioL2A 1P1



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Canada

GrimsbyDurward Jones Barkwell & Company LLP T: 86683075318ChristieStreet F: 9059451103PO Box 261 E: [email protected] W: djb.comOntarioL3M 4G5



GuelphRLB LLP T: 519822993315 Lewis Road F: 5198229212Guelph E: [email protected] W: rlb.caN1H1E9

Out of Hours Contact: David McEllistrum 5198229933

International Liaison Partner: David McEllistrum [email protected]

HamiltonDurward Jones Barkwell & Company LLP T: 8663588240120 King Street West F: 9055223113Standard Life Building E: [email protected],Hamilton W: djb.comOntarioL8P4V2



LondonNeal, Pallett & Townsend LLP T: 5194325534633 Colborne Street F: 5194326544Suite 300, London E: [email protected] W: nptca.comN6B 2V3

Out of Hours Contact: John Prueter 5194325534

International Liaison Partner: John Prueter [email protected]

Niagara FallsDurward Jones Barkwell & Company LLP T: 86622384596100 Thorold Stone Road F: 9053577932Unit1,POBox873 E: [email protected] Falls W: djb.comOntarioL2E 6V6



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Canada - Croatia

St CatharinesDurward Jones Barkwell & Company LLP T: 866219943169OntarioStreet F: 9056840566PO Box 505 E: [email protected] Catharines W: djb.comOntarioL2R6V9



Stoney CreekDurward Jones Barkwell & Company LLP T: 866897296545 Goderich Road F: 9055617152Unit 7C E: [email protected] at Centennial Parkway W: djb.comPO Box 56062Stoney CreekOntarioL8G5C9



WellandDurward Jones Barkwell & Company LLP T: 8665520997171 Division Street F: 9057354706POBox9 E: [email protected] W: djb.comOntarioL3B5N9



CROATIA




T: +4969170000580F: +4969170000758M:+491726824004W: pkf.com


Denmark - Korea

DENMARK


QuriosStatsautoriseret Revisionspartnerselskab T: 76283500Holmboes Alle 12 F: 76283510Horsens E: [email protected] W: qurios.dk

Out of Hours Contact: Claus Olsen +4521798184

International Liaison Partner: Claus Olsen [email protected]

(Exclusive Correspondent Firm)

KOREA


SeoulDaehyun Accounting Corporation T: 25588737Room 501, 5th Floor F: 25588797Hanjin Bldg E: [email protected] W: daehyuncpas.co.krKangnam-KuSeoul135-090

Out of Hours Contact: Philip K. Woo 1052687691

International Liaison Partner: Philip K. Woo [email protected]

SeoulDoOne Audit Corporation T: 253991125F Dongsung Building F: 25392748158-24Samsung-Dong E: [email protected] W: doac.co.krSeoul

Out of Hours Contact: Yung Lee 1093761976

International Liaison Partner: Yung Lee [email protected]

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Pakistan - Philippines

PAKISTAN


IslamabadTariq Abdul Ghani Maqbool & Co. T: 512831322232Street80G-6/4 F: 512831124Islamabad E: [email protected] Territory W: tagm.coPakistan

Out of Hours Contact: Haroon Malik 3334254944

International Liaison Partner: Muhammad Maqbool [email protected]

KarachiTariq Abdul Ghani Maqbool & Co. T: 0213432258283173-W Block 2 E: [email protected] W: tagm.coKarachi, SindPakistan

Out of Hours Contact: Younus Mohiuddin 3008254859


LahoreTariq Abdul Ghani Maqbool & Co. T: 4235776682-316/3B Eden Homes F: 42 3577667616 Main Gulberg E: [email protected] Road W: tagm.coLahore

Out of Hours Contact: Haroon Malik 3334254944


PHILIPPINES


Metro ManilaR S Bernaldo & Associates T: 2812171818Floor F: 28136539Cityland Condominium 10 Tower I E: [email protected] Ayala AvenueMakati City, Metro Manila 1200

Out of Hours Contact: Rosario S Bernaldo 28121718

International Liaison Partner: Rosario S Bernaldo [email protected]


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Spain

SPAIN


Canary IslandsJavier Martin Consultores y T: 928360045Asociados, SL F: 928381552Triana 4 E: [email protected] Planta W: pkf.esLas Palmas de Gran CanariaCanary Islands35002

Out of Hours Contact: Javier Martin Gonzalez 928360045


MálagaAb Integro SRL (Audit Firm) T: 952601829Sancha de Lara, 13 F: 9522126191° Dcha E: [email protected] W: ab-integro.com29015




MálagaFdez Burgos - Mapelli - Cabello T: 952221996(Tax and Legal Advisory Firm) F: 952216102DuquesadeParcent,8 E: [email protected]álaga W: pkf.es29001




Palma de MallorcaCheckaudit Baleares S.L T: 971712279AvenidaJuanMarchOrdinas9 F: 9717136472nd Floor D E: [email protected] de Mallorca W: pkf.com

Out of Hours Contact: Alfonso Benavides 971712279

International Liaison Partner: Pedro Quintana Molinas [email protected]


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Spain - Syria

ZaragozaCB Auditores y Asesores, SL T: 976391518CalleCandalija,8 F: 976294653Principal Derecha E: [email protected] W: pkf.es5003

Out of Hours Contact: Francisco Cervera 638044792

International Liaison Partner: Francisco Cervera [email protected]

SWEDEN


HelsingborgRevikonsult Revisionsbyra AB T: (0)42189980Landskronavägen 25 A F: (0)42 24 23 24Helsingborg E: [email protected] W: revikonsult.se

International Liaison Partner: Hans Otto [email protected]


SYRIA


DamascusAcumen (Takriti, Abidin & Malas) T: 011334818415 Ata Al-Ayoubi St. F: 0113348185Rawda E: [email protected] Box 456 W: acumen-sy.comDamascus

Out of Hours Contact: Karim Malas 94348886

International Liaison Partner: Karim Malas [email protected]


T


Turkey

TURKEY

Time Zone GMT+2 +DSTDialincode90Dialoutcode99

AnkaraAlien Denetim Y.M.M.A.S T: 3124688150SehitErsanCad.No28/5 F: 3124270847Cankaya E: [email protected] W: aa-ymm.com

Out of Hours Contact: Ali Alic 533 250 32 72

International Liaison Partner: Ali Alic [email protected]


IstanbulLegal Bagimsiz Denetim Y.M.M.A.S T: 212 274 6066CemalSahirSokakNo:26-28 F: 212 267 2315Profilo Plaza B Blok E: [email protected] W: legaldenetim.comIstanbul34394

Out of Hours Contact: Korkut Yet 5323143099

International Liaison Partner: Korkut Yet [email protected]


IzmirSun Bagimsiz Dis Denetim Y.M.M.A.S T: 232 466 01 22Müsavirlik Anonim Sirketi F: 232 464 63 11Ataturk Cad. Mayis is Merkezi Ekim E: [email protected]. No 174/1 W: pkfizmir.comPasaportIzmir

Postal Address:Ataturk Cad. No: 174Ekim Apt. Daire:1Alsancak IzmirTurkey

Out of Hours Contact: Selman Uysal 5327439676

International Liaison Partner: Selman Uysal [email protected]


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Turks & Caicos Islands - United States of America

TURKS & CAICOS ISLANDS

Time Zone GMT-5 +DSTDialincode1649

Grand TurkMorris, Cottingham & Co T: 9462504Hibiscus Square, Pond Street F: 9462503Grand Turk E: [email protected]

Out of Hours Contact: Ervin M Quelch 9462504

International Liaison Partner: Ervin M Quelch [email protected]

(Correspondent Firm)

ProvidencialesMorris, Cottingham & Co T: 9464446Butterfield Square F: 9464118Butterfield Building E: [email protected]

Out of Hours Contact: Ervin M Quelch 9464446

International Liaison Partner: Ervin M Quelch [email protected]

(Correspondent Firm - Please make all inquiries through the Grand Turk office)

UNITED STATES OF AMERICA

Dial in code 1Dial out code 011

ALABAMATime Zone GMT-6 +DST

BirminghamLehmann, Ullman and Barclay LLP T: 20532859662908ClairmontAvenue F: 2052548016POBox1985,ZipCode35201 E: [email protected], Alabama W: lub.com35205

Out of Hours Contact: Henry I Barclay III 2053285966

International Liaison Partner: Henry I Barclay III [email protected]

ARIZONATime Zone GMT-7

PhoenixPrice, Kong & Company, P.A. T: 88834600725300 N Central Avenue #200 F: 6022794537Phoenix, Arizona E: [email protected] W: pricekong.com

Out of Hours Contact: Samuel J Winheim 8883460072

International Liaison Partner: Samuel J Winheim [email protected]

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CALIFORNIATimeZoneGMT-8+DST

OxnardDamitz, Brooks, Nightingale, T: 8059812135Turner & Morrisset F: 80598121631701 Solar Drive E: [email protected] 115 W: dbntm.comOxnardCalifornia93030

Out of Hours Contact: James O Koopmans 8059631837

International Liaison Partner: James O Koopmans [email protected]

Santa BarbaraDamitz, Brooks, Nightingale, T: 8059631837Turner & Morrisset F: 8055642150200 East Carrillo Street E: [email protected] 202 W: dbntm.comSanta BarbaraCalifornia93101

Out of Hours Contact: James O Koopmans 8059631837

International Liaison Partner: James O Koopmans [email protected]

Walnut CreekJohnston, Gremaux & Rossi, LLP T: 9259441881500 Lennon Lane F: 9259339167Walnut Creek E: [email protected] W: jgrcpa.com94598-2415

Out of Hours Contact: Timothy F Brophy 9259441881

International Liaison Partner: Timothy F Brophy [email protected]

COLORADOTime Zone GMT-7 +DST

DenverBauerle and Company, P.C. T: 30375900897887EBelleviewAvenue F: 3037592189Suite 700 E: [email protected] W: bauerleco.comColorado80111

Out of Hours Contact: Thomas A Dosen 3037590089

International Liaison Partner: Thomas A Dosen [email protected]

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CONNECTICUTTime Zone GMT-5 +DST

HamdenWeinstein & Anastasio, PC T: 2033972525One Hamden Center F: 20339734632319WhitneyAvenue E: [email protected] 2A W: wa-cpa.comHamdenConnecticut06518

Out of Hours Contact: Michael Lemieux 2033972525

International Liaison: Michael Lemieux [email protected]

HartfordWhittlesey & Hadley, P.C. T: 8605223111147 Charter Oak Avenue F: 8607280232Hartford E: [email protected] W: whcpa.com06106-5101

Out of Hours Contact: Andrew G Andrews 8605223111

International Liaison Partner: Andrew G Andrews [email protected]

FLORIDATime Zone GMT-6 +DST

Fort Walton BeachSaltmarsh, Cleaveland & Gund, PA T: 850243671334 Walter Martin Road F: 8502434137POBox848 E: [email protected] W: saltmarshcpa.comFort Walton BeachFlorida325484960

Out of Hours Contact: Ronald E Jackson 8004777458

International Liaison Partner: Ronald E Jackson [email protected]

JacksonvilleSmoak, Davis & Nixon LLP T: 90439658315011 Gate Parkway F: 9043998985Building 100 E: [email protected] 300 W: sdnllp.comJacksonvilleFlorida32256-0562

Out of Hours Contact: Jeffrey L Shelton 9043965831

International Liaison Partner: Jeffrey L Shelton [email protected]

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OrlandoAverett Warmus Durkee T: 40784915691417 East Concord Street F: 4078491119Orlando,Florida32803 W: awd-cpa.com

Out of Hours Contact: James W Warmus 4078491569

International Liaison Partner: James W Warmus [email protected]

PensacolaSaltmarsh, Cleaveland & Gund, P.A. T: 8004777458900North12Avenue F: 8504358352PO Drawer 13207 E: [email protected] W: saltmarshcpa.comPensacola, Florida 32501 3305



TampaSaltmarsh, Cleaveland & Gund, P.A. T: 81328711111211 North Westshore Boulevard F: 8132070201Suite 106 E: [email protected], Florida 33607-4601 W: saltmarshcpa.com



GEORGIATime Zone GMT-5

AtlantaPorter Keadle Moore, LLP (PKM) T: 4045884200235 Peachtree Street NE F: 4045884222Suite1800 E: [email protected], Georgia 30303 W: pkm.com

Out of Hours Contact: H Phillip Moore Jr 404 420 5671

International Liaison Partner: Patrick A Tuley [email protected]

ILLINOISTime Zone GMT-6 +DST

DixonLindgren, Callihan, Van Osdol & Co., Ltd. T: 8152843331Commerce Towers F: 8152849480Suite 200, 215 E. First Street E: [email protected] Box 324 W: lcvcpa.comDixon, Illinois 61021

Out of Hours Contact: Neal T Richardson 8153997700

International Liaison Partner: Neal T Richardson [email protected]

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FreeportLindgren, Callihan, Van Osdol & Co., Ltd. T: 8152331512328W.Stephenson F: 8152331487PO Box 567 E: [email protected] W: lcvcpa.comIllinois61032



MendotaLindgren, Callihan, Van Osdol & Co., Ltd. T: 81553950491104 Meriden Street F: 8155395644P.O. Box 406 E: [email protected] W: lcvcpa.comIllinois61342



RockfordLindgren, Callihan, Van Osdol & Co., Ltd. T: 81539977004949HarrisonAvenue F: 8153997644Suite 300 E: [email protected] Box 5407 W: lcvcpa.comRockfordIllinois61125-0407



SterlingLindgren, Callihan, Van Osdol & Co., Ltd. T: 8156261277403 East Third Street F: 8156269118POBox898 E: [email protected] W: lcvcpa.comIllinois61081



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INDIANATime Zone GMT-6 +DST

Evansville/Henderson, IN-KYRiney, Hancock & Co, PSC T: 8884231227313 SE First Street F: 8124236282Evansville E: [email protected] W: rineyhancock.com47713-1003

Out of Hours Contact: Joseph A Hancock 8889264540

International Liaison Partner: Joseph A Hancock [email protected]

KENTUCKYTime Zone GMT-5 +DST

Ashland-Huntington, KY-WV-OHKelley, Galloway & Company, PSC T: 60632918111200 Bath Avenue F: 6063298756POBox990 E: [email protected] W: kelleygalloway.comKentucky41105-0990

Out of Hours Contact: Phillip M Layne 6063291811

International Liaison Partner: Phillip M Layne [email protected]

OwensboroRiney, Hancock & Co, PSC T: 88892645402900VeachRoad F: 2709261494Suite 2 E: [email protected] W: rineyhancock.comKentucky42303

Out of Hours Contact: Joseph A Hancock 8889264540

International Liaison Partner: Joseph A Hancock [email protected]

PikevilleKelley, Galloway & Company, PSC T: 60643773893455 North Mayo Trail F: 606 432 2250PO Box 3067 E: [email protected] W: kelleygalloway.comKentucky41502-3067

Out of Hours Contact: Phillip M Layne 6063291811

International Liaison Partner: Phillip M Layne [email protected]

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LOUISIANATime Zone GMT-6 +DST

Baton RougeHannis T Bourgeois, LLP T: 22592847702322 Tremont Drive F: 2259260945Baton Rouge E: [email protected] W: htbcpa.com70809

Out of Hours Contact: Randy J Bonnecaze 2259284770

International Liaison Partner: Randy J Bonnecaze [email protected]

Denham SpringsHannis T Bourgeois, LLP T: 2256658297178DelOrleansAvenue F: 2256673813Suite C E: [email protected] Springs W: htbcpa.comLouisiana70726

Out of Hours Contact: Randy J Bonnecaze 2259284770

International Liaison Partner: Randy J Bonnecaze [email protected]

MAINETime Zone GMT-5 +DST

KennebunkCummings, Lamont & McNamee, P.A. T: 2079853339305 Lafayette Center F: 2079851339POBox328 E: [email protected] W: clmcpa.comMaine04043

Out of Hours Contact: Randall E Dunham 603 430 6200

International Liaison Partner: Randall E Dunham [email protected]

SanfordCummings, Lamont & McNamee, P.A. T: 207 324 70416B Washington Street F: 2074905049Suite 101 E: [email protected] W: clmcpa.comMaine04073



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MARYLANDTime Zone GMT-5 +DST

BaltimoreGorfine, Schiller & Gardyn, PA T: 410356590010045 Red Run Boulevard F: 4105810368Suite 250 E: [email protected] Mills W: gsg-cpa.comMaryland21117

Out of Hours Contact: Simpson H Gardyn 4103565900

International Liaison Partner: Simpson H Gardyn [email protected]

HagerstownGorfine, Schiller & Gardyn, P.A. T: 3017399000240 South Potomac Street F: 3017398345Hagerstown E: [email protected] W: gsg-cpa.com21740

Out of Hours Contact: Simpson H Gardyn 4103565900

International Liaison Partner: Simpson H Gardyn [email protected]

Hagerstown-Martinsburg, MD-WVSmith Elliott Kearns & Company, LLC T: 301 733 5020480NorthPotomacStreet F: 3017331864POBox947 E: [email protected] W: sek.comMaryland21740-0947

Out of Hours Contact: Michael P Manspeaker 301 733 5020

International Liaison Partner: Michael P Manspeaker [email protected]

Ocean CityPKS & Company, P.A. T: 800274190112308OceanGateway F: 4105245692Unit 5 E: [email protected] City W: pkscpa.comMaryland21842

Out of Hours Contact: John M Stern Jr 8002742564

International Liaison Partner: John M Stern Jr [email protected]

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SalisburyPKS & Company, PA T: 80027425641801SweetbayDrive F: 4105489576PO Box 72 E: [email protected] W: pkscpa.comSalisburyMaryland21804

Out of Hours Contact: John M Stern Jr 8002742564

International Liaison Partner: John M Stern Jr [email protected]

MASSACHUSETTSTime Zone GMT-5 +DST

BostonWolf & Company, PC T: 617439970099HighStreet F: 617 542 0400Boston E: [email protected] W: wolfandco.com02110

Out of Hours Contact: Michael J Tetrault 6174399700

International Liaison Partner: Michael J Tetrault [email protected]

EdgartownRosenfield Raymon Pielech PC T: 5086937486Beacon Building F: 5089900620Airport Road E: [email protected] W: rrp-cpa.comMassachusetts02539

Out of Hours Contact: Jeffrey L Raymon 5089994548

International Liaison Partner: Jeffrey L Raymon [email protected]

Fall RiverRosenfield Raymon Pielech PC T: 508677443310 North Main Street F: 5089900620Second Floor E: [email protected] River W: rrp-cpa.comMassachusetts02721



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New BedfordRosenfield Raymon Pielech PC T: 5089994548700 Pleasant Street F: 5089900620Third Floor E: [email protected] Bedford W: rrp-cpa.comMassachusetts02740



SpringfieldWolf & Company, PC T: 41374790421500 Main Street F: 4137395149Suite 1500 E: [email protected] W: wolfandco.comMassachusetts01115



MICHIGANTime Zone GMT-5 +DST

Auburn HillsAndrews Hooper & Pavlik PLC T: 24834060503201 University Drive F: 2483406104Suite 350 E: [email protected] Hills W: ahpplc.comMichigan48326

Out of Hours Contact: Mark E Hooper 5177060800

International Liaison Partner: Mark E Hooper [email protected]

Bay CityAndrews Hooper & Pavlik PLC T: 98966749001601 Marquette Street F: 9896674949Suite 4 E: [email protected] City W: ahpplc.comMichigan48706



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Grand RapidsAndrews Hooper & Pavlik PLC T: 61694264403333 Deposit Drive, NE F: 6169426095Suite 310 E: [email protected] Rapids W: ahpplc.comMichigan49546



OkemosAndrews Hooper & Pavlik PLC. T: 51770608004295OkemosRoad F: 517 706 0011Suite 200 E: [email protected] W: ahpplc.comMichigan48864



SaginawAndrews Hooper & Pavlik PLC T: 98949753005300 Gratiot Road F: 9894975353Saginaw E: [email protected] W: ahpplc.com48638



MISSOURITime Zone GMT-6 +DST

BransonThe Whitlock Company, LLP W: whitlockco.com150 Corporate PlaceBransonMissouri65616

Out of Hours Contact: W David Myers 4178810145

International Liaison Partner: W David Myers [email protected]

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ColumbiaWilliams-Keepers LLC T: 573 442 61712005 West Broadway F: 5737777800Suite 100 E: [email protected] W: williamskeepers.comMissouri65203

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr [email protected]

Jefferson CityWilliams-Keepers LLC T: 57363561963220 West Edgewood Drive F: 5736358394Suite E E: [email protected] City W: williamskeepers.comMissouri65109

Out of Hours Contact: Russell A Starr 573 442 6171

International Liaison Partner: Russell A Starr [email protected]

SpringfieldThe Whitlock Company, LLP T: 41788101453271 E. Battlefield F: 4178811016Suite 300 W: whitlockco.comSpringfieldMissouri65804-4093



Webb CityThe Whitlock Company, LLP T: 4176734975112 N Webb Street F: 417 673 6732POBox629 W: whitlockco.comWebb CityMissouri64870



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NEBRASKATime Zone GMT-6 +DST

OmahaDutton & Associates PC T: 402393490010822OldMillRoad F: 4023938491Omaha E: [email protected] W: duttoncpa.com68154

Out of Hours Contact: Patrick J Lavelle 4023934900

International Liaison Partner: Patrick J Lavelle [email protected]

NEW HAMPSHIRETime Zone GMT-5 +DST

ExeterCummings, Lamont & McNamee, PA T: 603 772 346014 Bow Street F: 6037727097POBox459 E: [email protected] W: clmcpa.comNew Hampshire03833-0459



PortsmouthCummings, Lamont & McNamee, P.A. T: 603 430 6200One New Hampshire Avenue F: 6034306209Suite 305 E: [email protected] W: clmcpa.comNew Hampshire03801



RochesterCummings, Lamont & McNamee, P.A. T: 603 335 300669SouthMainStreet F: 6033354927Rochester E: [email protected] Hampshire W: clmcpa.com03867-2707



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NEW YORKTime Zone GMT-5 +DST

AlbanyWolf & Company, PC T: 5184540880125 Wolf Road F: 5184540882Suite209 E: [email protected] W: wolfandco.comNew York12205



CortlandDermody, Burke & Brown, CPAs, LLC T: 607 753 3300100 Grange Place F: 6077531348Suite A E: [email protected] W: dbbllc.comNew York13045-1330

Out of Hours Contact: Kurt K Ohliger 3154718555

International Liaison: Kurt K Ohliger [email protected]

SyracuseDermody, Burke & Brown, CPAs, LLC T: 315 253 62731120 Corporate Drive F: 3152530890Auburn E: [email protected] York W: dbbllc.com13021-1634



SyracuseDermody, Burke & Brown, CPAs, LLC T: 8883224171443 North Franklin Street F: 3154718555Suite 100 E: [email protected] W: dbbllc.comNew York13204-1441



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Utica-RomeDermody, Burke & Brown, CPAs, LLC T: 31573229914350 Middle Settlement Road F: 3157320282New Hartford E: [email protected] York W: dbbllc.com13413-5328

Out of Hours Contact: James P Costello 315 253 6273

International Liaison: James P Costello [email protected]

NORTH CAROLINATime Zone GMT-5 +DST

BurlingtonGilliam Coble & Moser, L.L.P. T: 3362276283813ChapelHillRoad F: 3362279952P.O. Box 621 E: [email protected] Code 27216-0621 W: gcmllp.comBurlingtonNorth Carolina27215

Out of Hours Contact: Jeremy C Hartle 3362276283

International Liaison Partner: Jeremy C Hartle [email protected]

GreensboroGilliam Coble & Moser, L.L.P. T: 336 230 0350800GreenValleyRoad F: 3362300888Suite 306 E: [email protected] W: gcmllp.comZipCode27404-1196GreensboroNorth Carolina27408

Out of Hours Contact: Jeremy C Hartle 3362276283

International Liaison Partner: Jeremy C Hartle [email protected]

OHIOTime Zone GMT-5 +DST

ColumbusHolbrook & Manter Inc T: 614 340 34001111 Dublin Road F: 614 340 3405Columbus E: [email protected] W: holbrookmanter.com43215

Out of Hours Contact: Bradley Ridge 7403878620

International Liaison Partner: Bradley Ridge [email protected]

U



DaytonThorn, Lewis & Duncan, Inc T: 93722372722000 Kettering Tower F: 9372231060Dayton E: [email protected] W: thorncpa.com45423-2000

Out of Hours Contact: William T Thorn 9372237272

International Liaison Partner: William T Thorn [email protected]

OREGONTimeZoneGMT-8+DST

PortlandMaginnis & Carey LLP T: 5032270519220 NW 2nd Avenue F: 5032951019Suite 1000 E: [email protected] W: maginnis-carey.comOregon97209-3971

Out of Hours Contact: Geoffrey S Bruce 5032270519

International Liaison Partner: Geoffrey S Bruce [email protected]

PENNSYLVANIATime Zone GMT-5 +DST

AltoonaYoung, Oakes, Brown & Company, P.C. T: 81494461911210 Thirteenth Street F: 8149421018Altoona E: [email protected] W: yobco.com16601

Out of Hours Contact: Gary R Bonsell 8149446191

International Liaison Partner: Gary R Bonsell [email protected]

ErieMcGill, Power, Bell & Associates, LLP T: 81445365941920West8thStreet F: 8144553642Erie E: [email protected] W: mpbcpa.com16505

Out of Hours Contact: Dean R Fair 8147245890

International Liaison Partner: Dean R Fair [email protected]

U



GreensburgHerbein + Company, Inc T: 7248347053530 Pellis Road F: 7248344955Suite 7000 E: [email protected] W: herbein.comPennsylvania15601-4506

Out of Hours Contact: Michael J Rowley 6103781175

International Liaison Partner: Michael J Rowley [email protected]

HarrisburgSmith Elliott Kearns & Company, LLC T: 717243910419BrookwoodAvenue F: 717 243 1177Suite 101 E: [email protected] W: sek.comPennsylvania17015

Out of Hours Contact: Michael P Manspeaker 7172439104


HarrisburgSmith Elliott Kearns & Company, LLC T: 8882727351804WayneAvenue F: 7172631787PO Box Y E: [email protected] W: sek.comPennsylvania17201



HarrisburgSmith Elliott Kearns & Company, LLC T: 717637591555 Wetzel Drive F: 7176376985Hanover E: [email protected] W: sek.com17331



MeadvilleMcGill, Power, Bell & Associates, LLP T: 8147245890623 State Street F: 8143370929Meadville E: [email protected] W: mpbcpa.com16335

Out of Hours Contact: Dean R Fair 8147245890

International Liaison Partner: Dean R Fair [email protected]

U



PittsburghHerbein + Company, Inc T: 4123922345One Northshore Center F: 412392237912 Federal Street E: [email protected] 300 W: herbein.comPittsburghPennsylvania15212



ReadingHerbein + Company, Inc T: 61037811752763 Century Boulevard F: 6103780999Reading E: [email protected] W: herbein.com19610



TENNESSEETime Zone GMT-5 +DST

GreenevilleBlackburn, Childers & Steagall, PLC T: 42363885161140 Tusculum Boulevard F: 4236383361Greeneville E: [email protected] W: bcscpa.com37745-4039

Out of Hours Contact: Thomas S Greer 4232824511

International Liaison Partner: Thomas S Greer [email protected]

Johnson CityBlackburn, Childers & Steagall, PLC T: 4232824511801BSunsetDrive F: 4232834532PO Box 3745 E: [email protected] Code 37602-3745 W: bcscpa.comJohnson CityTennessee37604



U



KingsportBlackburn, Childers & Steagall, PLC T: 423 246 1725440 E. Sullivan Street F: 4232476800Kingsport E: [email protected] W: bcscpa.com37662



MemphisReynolds, Bone & Griesbeck PLC T: 9016822431Clark Centre F: 90168354825100 Wheelis Drive E: [email protected] 300 W: rbgcpa.comMemphisTennessee38117-4558

Out of Hours Contact: Carl J Haag 9016822431

International Liaison Partner: Carl J Haag [email protected]

UTAHTime Zone GMT-7 +DST

Salt Lake CityTanner LC T: 8015327444Key Bank Tower at City Creek F: 801532491136 South State E: [email protected] 600 W: tannerco.comSalt Lake CityUtah84111

Out of Hours Contact: Kent M Bowman 8015327444

International Liaison Partner: Kent M Bowman [email protected]

VERMONTTime Zone GMT-5 +DST

ColchesterA M Peisch & Company, LLP T: 8026547255106 Highpoint Center F: 8026548808Suite 400 E: [email protected] W: ampeisch.comVermont05446-5861

Out of Hours Contact: Aaron R MacAskill 8022959349

International Liaison Partner: Aaron R MacAskill [email protected]

U



RutlandA M Peisch & Company, LLP T: 802773272127 Center Street F: 8027752221PO Box 326 E: [email protected] W: ampeisch.comVermont05702



St AlbansA M Peisch & Company, LLP T: 8025270505181NorthMainStreet F: 8025277321St Albans E: [email protected] W: ampeisch.com05478



St JohnsburyA M Peisch & Company, LLP T: 80274856541020 Memorial Drive F: 8027488368St Johnsbury E: [email protected] W: ampeisch.com05819



White River JunctionA M Peisch & Company, LLP T: 802295934957 Farmvu Drive F: 8022957456PO Box 707 E: [email protected] River Junction W: ampeisch.comVermont05001-0707



U



VIRGINIATime Zone GMT-5 +DST

CharlottesvilleHantzmon Wiebel LLP T: 4342962156818EastJeffersonStreet F: 4349774629POBox1408 E: [email protected] W: hantzmonwiebel.comVirginia22902-1408

Out of Hours Contact: Jennifer S Lehman 4342962156

International Liaison Partner: Jennifer S Lehman [email protected]

WEST VIRGINIATime Zone GMT-5 +DST

BridgeportToothman Rice, PLLC T: 304 624 5471600 Marketplace Avenue F: 3046232807Suite 100 W: toothmanrice.comPOBox908BridgeportWest Virginia26330-1487

Out of Hours Contact: Thomas L Aman 304 624 5471

International Liaison Partner: Thomas L Aman [email protected]

BuckhannonToothman Rice, P.L.L.C. T: 304 472 5550Professional Arts Plaza F: 304 472 5577Rt 20 North W: toothmanrice.comP.O. Box 2407BuckhannonWest Virginia26201



CharlestonSuttle & Stalnaker, PLLC T: 8007883844The Virginia Center F: 3043438008Suite 100 E: [email protected] Virginia Street, East W: suttlecpas.comCharlestonWest Virginia25301

Out of Hours Contact: Horace Emery 8007883844

International Liaison Partner: Horace Emery [email protected]

U


United States of America - Yemen

FairmontToothman Rice, PLLC T: 304 363 22201000 Technology Drive F: 304 363 2240Suite 2210 W: toothmanrice.comFairmontWest Virginia26554-8841



MorgantownToothman Rice, PLLC T: 304 225 60001085VanVoorhisRoad F: 304 225 6006Suite 375 W: toothmanrice.comMorgantownWest Virginia26501-5932



ParkersburgSuttle & Stalnaker, PLLC T: 3044856584201 Third Street F: 3044850971POBox149 E: [email protected] W: uttlecpas.comWest Virginia26102

Out of Hours Contact: Horace Emery 8007883844

International Liaison Partner: Horace Emery [email protected]

YEMEN

Time Zone GMT+3 Dialincode967Dial out code 00

Sana’aDr Ahmed Omar Bamashmoos T: 1264885Al-Shokany Street F: 1269957Al-Safiah Alganubiyah Zone E: [email protected] O Box No 10016Sana’a10016

Out of Hours Contact: Ahmed Bamashmoos 1264885

International Liaison Partner: Ahmed Bamashmoos [email protected]


Y


International Information

World Tim

e Zones

World Time Zones

At 12 noon, Greenwich Mean Time (GMT), the standard time elsewhere is:

AAlgeria . . . . . . . . . . . . . . . . . . . .1 pmAngola . . . . . . . . . . . . . . . . . . . .1 pmAntigua . . . . . . . . . . . . . . . . . . .8amArgentina . . . . . . . . . . . . . . . . . .9amAustralia - Melbourne . . . . . . . . . . . .10 pm Sydney. . . . . . . . . . . . . . .10 pm Adelaide . . . . . . . . . . . 9.30pm Perth . . . . . . . . . . . . . . . . .8pmAustria . . . . . . . . . . . . . . . . . . . .1 pm

BBahamas . . . . . . . . . . . . . . . . . .7 amBahrain . . . . . . . . . . . . . . . . . . .3 pmBangladesh . . . . . . . . . . . . . . . .6 pmBarbados . . . . . . . . . . . . . . . . . .8amBelarus . . . . . . . . . . . . . . . . . . .2 pmBelgium . . . . . . . . . . . . . . . . . . .1 pmBelize. . . . . . . . . . . . . . . . . . . . .6 amBermuda . . . . . . . . . . . . . . . . . .8amBolivia . . . . . . . . . . . . . . . . . . . .8amBosnia and Herzegovina . . . . . . .3 pmBrazil . . . . . . . . . . . . . . . . . . . . .7 amBritish Virgin Islands . . . . . . . . . .8amBulgaria . . . . . . . . . . . . . . . . . . .2 pm

CCambodia . . . . . . . . . . . . . . . . .7 pmCameroon . . . . . . . . . . . . . . . . .1 pmCanada - Toronto . . . . . . . . . . . . . . .7 am Winnipeg . . . . . . . . . . . . . .6 am Calgary . . . . . . . . . . . . . . .5 am Vancouver . . . . . . . . . . . . .4 amCayman Islands . . . . . . . . . . . . .7 amChile . . . . . . . . . . . . . . . . . . . . .8amChina - Beijing . . . . . . . . . . . . .10 pmColombia . . . . . . . . . . . . . . . . . .7 amCosta Rica . . . . . . . . . . . . . . . . .6 amCôte d’Ivoire. . . . . . . . . . . . . 12 noonCroatia. . . . . . . . . . . . . . . . . . . .1 pmCyprus . . . . . . . . . . . . . . . . . . . .2 pmCzech Republic . . . . . . . . . . . . .1 pm

DDenmark . . . . . . . . . . . . . . . . . .1 pmDominican Republic . . . . . . . . . .7 am

EEcuador . . . . . . . . . . . . . . . . . . .7 amEgypt . . . . . . . . . . . . . . . . . . . . .2 pmEl Salvador. . . . . . . . . . . . . . . . .6 amEstonia. . . . . . . . . . . . . . . . . . . .2 pm

FFiji . . . . . . . . . . . . . . . .12 midnightFinland. . . . . . . . . . . . . . . . . . . .2 pmFrance . . . . . . . . . . . . . . . . . . . .1 pmFrench Antilles . . . . . . . . . . . . . .8am

GGambia (The) . . . . . . . . . . . . 12 noonGeorgia . . . . . . . . . . . . . . . . . . .3 pmGermany . . . . . . . . . . . . . . . . . .1 pmGhana . . . . . . . . . . . . . . . . . 12 noonGreece. . . . . . . . . . . . . . . . . . . .2 pmGrenada. . . . . . . . . . . . . . . . . . .8amGuatemala . . . . . . . . . . . . . . . . .6 amGuyana . . . . . . . . . . . . . . . . . . .7 am

HHonduras . . . . . . . . . . . . . . . . . .6 amHong Kong. . . . . . . . . . . . . . . . .8pmHungary . . . . . . . . . . . . . . . . . . .1 pm

IIndia . . . . . . . . . . . . . . . . . . 5.30 pmIndonesia . . . . . . . . . . . . . . . . . .7 pmIreland . . . . . . . . . . . . . . . . . 12 noonIsle of Man. . . . . . . . . . . . . . 12 noonIsrael . . . . . . . . . . . . . . . . . . . . .2 pmItaly . . . . . . . . . . . . . . . . . . . . .1 pm

JJamaica. . . . . . . . . . . . . . . . . . .7 amJapan . . . . . . . . . . . . . . . . . . . .9pmJordan . . . . . . . . . . . . . . . . . . . .2 pm

KKazakhstan . . . . . . . . . . . . . . . .5 pmKenya . . . . . . . . . . . . . . . . . . . .3 pmKorea. . . . . . . . . . . . . . . . . . . . .9pmKuwait . . . . . . . . . . . . . . . . . . . .3 pm

LLatvia. . . . . . . . . . . . . . . . . . . . .2 pmLebanon. . . . . . . . . . . . . . . . . . .2 pmLeeward Islands - Antigua . . . . . . . . . . . . . . .8am Nevis . . . . . . . . . . . . . . . . .8am St Kitts. . . . . . . . . . . . . . . .8amLiberia . . . . . . . . . . . . . . . . . 12 noonLithuania . . . . . . . . . . . . . . . . . .2 pmLuxembourg. . . . . . . . . . . . . . . .1 pm

MMalaysia . . . . . . . . . . . . . . . . . .8pmMalta . . . . . . . . . . . . . . . . . . . . .1 pmMauritius . . . . . . . . . . . . . . . . . .4 pmMexico. . . . . . . . . . . . . . . . . . . .6 amMozambique . . . . . . . . . . . . . . .2 pmMorocco. . . . . . . . . . . . . . . . 12 noonMyanmar . . . . . . . . . . . . . . . . . .7 pm

NNamibia . . . . . . . . . . . . . . . . . . .2 pmNetherlands . . . . . . . . . . . . . . . .1 pmNetherlands Antilles . . . . . . . . . .8amNevis . . . . . . . . . . . . . . . . . . . . .8amNew Zealand . . . . . . . . . .12 midnightNicaragua . . . . . . . . . . . . . . . . .6 am


World Time Zones

Wor

ld T

ime

Zone

s

Niger . . . . . . . . . . . . . . . . . . . . .1 pmNigeria . . . . . . . . . . . . . . . . . . . .1 pmNorway . . . . . . . . . . . . . . . . . . .1 pm

OOman. . . . . . . . . . . . . . . . . . . . .4 pm

PPakistan. . . . . . . . . . . . . . . . . . .5 pmPanama . . . . . . . . . . . . . . . . . . .7 amPapua New Guinea. . . . . . . . . .10 pmParaguay . . . . . . . . . . . . . . . . . .8amPeru . . . . . . . . . . . . . . . . . . . . .7 amPhilippines . . . . . . . . . . . . . . . . .8pmPoland . . . . . . . . . . . . . . . . . . . .1 pmPortugal . . . . . . . . . . . . . . . . . . .1 pmPuerto Rico . . . . . . . . . . . . . . . .8am

QQatar . . . . . . . . . . . . . . . . . . . . .8am

RRomania . . . . . . . . . . . . . . . . . .2 pmRussia - Moscow. . . . . . . . . . . . . . .3 pm St Petersburg. . . . . . . . . . .3 pmRwanda . . . . . . . . . . . . . . . . . . .2 pm

SSaudi Arabia. . . . . . . . . . . . . . . .3 pmSenegal . . . . . . . . . . . . . . . . 12 noonSerbia . . . . . . . . . . . . . . . . . . . .1 pmSierra Leone. . . . . . . . . . . . . 12 noonSingapore . . . . . . . . . . . . . . . . .7 pmSlovak Republic . . . . . . . . . . . . .1 pmSlovenia . . . . . . . . . . . . . . . . . . .1 pmSouth Africa . . . . . . . . . . . . . . . .2 pmSpain . . . . . . . . . . . . . . . . . . . . .1 pmSt Kitts. . . . . . . . . . . . . . . . . . . .8amSt Lucia . . . . . . . . . . . . . . . . . . .8amSwaziland. . . . . . . . . . . . . . . . . .2 pmSweden . . . . . . . . . . . . . . . . . . .1 pmSwitzerland . . . . . . . . . . . . . . . .1 pmSyria . . . . . . . . . . . . . . . . . . . . .2 pm

TTaiwan . . . . . . . . . . . . . . . . . . . .8pmTanzania. . . . . . . . . . . . . . . . . . .3 pmThailand. . . . . . . . . . . . . . . . . . .8pmTogo . . . . . . . . . . . . . . . . . . 12 noonTrinidad and Tobago . . . . . . . . . .8amTurkey . . . . . . . . . . . . . . . . . . . .2 pmTurks and Caicos Islands . . . . . .7 am

UUganda . . . . . . . . . . . . . . . . . . .3 pmUkraine . . . . . . . . . . . . . . . . . . .2 pmUnited Arab Emirates . . . . . . . . .4 pmUnited Kingdom . . . . . (GMT) 12 noonUnited States of America - New York City. . . . . . . . . . .7 am Washington, DC. . . . . . . . .7 am Chicago . . . . . . . . . . . . . . .6 am Houston . . . . . . . . . . . . . . .6 am Denver. . . . . . . . . . . . . . . .5 am Los Angeles . . . . . . . . . . . .4 am San Francisco . . . . . . . . . .4 am

Uruguay . . . . . . . . . . . . . . . . . . .9amUzbekistan . . . . . . . . . . . . . . . . .5 pm

VVenezuela . . . . . . . . . . . . . . . . .8amVietnam . . . . . . . . . . . . . . . . . . .7 pm

YYemen . . . . . . . . . . . . . . . . . . . .3 pm

ZZimbabwe . . . . . . . . . . . . . . . . .2 pm


Guidance Notes

Guidance Notes for updating firm details for the PKF International Directory

For guidance on how to amend your firm’s details on the PKF International website, please refer to the instructions below. A full member database user guide is available on the PKFI member website under the Member Resources section – training information.

How to update details for the PKFI annual directory

• Pleasevisitwww.pkf.comandselecttheMembers Login option (located at the bottom of the home page)

• Entertheofficerecordowner’sUsernameandPassword.Onlytherecordowneris able to update and edit the information on the member database. If you do not know who your record owner is, please contact [email protected]

• ClickontheMember Database option (located at the bottom of the left hand menu)

How to change office details

• ClickonOffices in the left hand menu• EnterthedetailsfortheofficeyouwouldliketoamendintheOfficesearch

area and click Search• ClickontheOfficerecordyouwouldliketochange• ToeditofficedetailsclicktheEdit button (at the top of the record)• Editthedetailswithinthefieldsasrequired• SelectSave to close and save the amended details

How to change personnel details

• Toamendpersonneldetails,clickonPersonnel in the left hand menu• Enterthedetailsforthepersonnelrecordyouwouldliketoamendinthe

Personnel search area and click Search• ClickonthePersonnelrecordyouwouldliketochange• ToeditthedetailsclicktheEdit button• Editthedetailswithinthefieldsasrequired• SelectSave to close and save the amended details• Pleaseensureallpersonnelareassignedtoanoffice–inordertoaddaperson

to an office, search and click on their personnel record and click the Select button under Offices, search for the required office and then click Select

All of the following details should be completed:

• Thenameofyourfirm• Address• Postaladdress(wherethePostalAddressisthesameastheaddress,please

ensure that you have ticked the “As Above” check box so that the address is pulled automatically into the Postal Address field and is not typed in manually)

• Telephonenumber/sandfaxnumber/s.Whenenteringyourtelephonenumbers, please omit the first digit of your area code (usually zero) where this is not required when dialling in internationally. Do not type hyphens between telephone numbers

• OfficeEmailaddress• Websiteaddressofyourmemberfirm• NameandemailaddressoftheInternationalLiaisonpartner• Name,phonenumberandemailaddressofOutofHoursContact• Namesandemailaddressesofallofthepartnersinyouroffice/firm• ThenumberofcopiesofthePKFInternationalDirectorythatyouwouldlike

to order. Please note that all copies will be supplied free of charge but you will be invoiced for the delivery costs

When should this information be updated?

Office and Personnel details should be updated on a regular basis. The details that are input on the PKFI member database are also automatically displayed on the PKFI website and the PKFI International Directory. If your office or contact details are incorrect, potential clients or other PKFI member firms will not be able to contact you, so you could miss out on new work opportunities.

You will be requested to update all your information in September each year for your entry in the International Directory.

www.pkf.com

www.pkf.com

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