CAPABILITY STATEMENT 2021 - The network for doing business - UHY Lauer & Dr. Peters
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CAPABILITY STATEMENT 2021
The network
for doing
business
WORKING TOGETHER INTERNATIONALLY
UHY is a leading international network
of independent member firms providing THE FORUM OF FIRMS
audit, accounting, tax and business The UHY network is a member of
the Forum of Firms, an association of
advisory services across the globe. international networks of accounting
firms. The Forum’s goal is to promote
We work together with you to ensure you achieve your objectives. consistent and high quality standards
Our clients include publicly listed companies, privately owned of cross-border financial reporting
businesses, not-for-profit and public organisations. We tailor and auditing practices worldwide. For
our services to suit your culture. We share your aspirations and additional information on the Forum of
we deliver customised, timely advice to help you make the right Firms, visit: www.forumoffirms.org
business decisions.
At the time of printing, there are
The UHY network offers an exceptional competitive advantage 31 members of the Forum.
— national capabilities, attentive personal service and a presence
across major business centres globally. UHY people pride
themselves on their ability to combine local knowledge with FORUM OF FIRMS
national, regional and international expertise.
We are working with clients to embrace International Financial
Reporting Standards (IFRS), as many of our clients have interests CLIENTS FEATURED IN THIS
in at least one country outside their home base – and many have REPORT INCLUDE:
broader international operations.
Commitment to quality is one of our network’s main values — www.blackstonemotors.ie
and because it is so important to us, we strive to achieve this in
everything we do. UHY’s membership of the Forum of Firms and
commitment to IFRS means our clients have access to the same
quality of professional services as larger multinational players. www.cracovia.pl
We not only have the global spread logistically but also the attest
compliance infrastructure to deliver a transnational service that
any client of any size can depend on.
www.filotrack.com
This new edition of our annual capability statement illustrates how
we have continued to strengthen our close working relationships
with our clients locally, internationally or cross-border throughout
sectors, specialisms and geographical regions – and, more www.novomatic.com
importantly, it includes what our clients say about our services.
www.pa-nova.com.pl
www.transfinder.com
www.relyontrion.com
UHY CAPABILITY STATEMENT 2021 3 FROM DENNIS PETRI UHY Chairman I am very pleased to present the 2021 UHY Capability Statement, following what has been a challenging and unpredictable year, by any standards. It is important for me to put on record my appreciation for the way in which our member firms have responded to adversity, with fortitude, care and innovation, and never giving less than one hundred percent support to our clients across the world. My hope for the coming year is that we will all regain some forward momentum, helped by a global vaccination programme and a compelling human desire for a return to normality – whatever final shape that may take. The UHY Capability Statement serves to remind our readers, our clients and perhaps our future clients, that this network of independent member firms has a strong set of credentials for both domestic and multinational audit and assurance, tax, accounting and consultancy work. UHY International was established 35 years ago as a trans-Atlantic cooperation between firms in the US and the UK. Since then, it has grown to meet the needs of international clients in over 100 countries. Our member firms can be found in nearly 330 locations around the world, and between them employ more than 8,500 professionals. We grow the network in line with client needs, both geographically and in service capability. But more importantly, we do it with a shared sense of responsibility, driven by quality and the ability to work together effectively to deliver joined-up solutions for clients working across borders. In this issue of the UHY Capability Statement we present a few examples of the way we work with clients. They represent a tiny proportion of the massive workload delivered each year, but they typify something of the approach that our member firms take with every client, whatever the engagement and whatever the industry. For example, you can read about businesses as diverse as a high-growth tech start-up, an international property developer, a gaming machines manufacturer, an award-winning automotive retailer, a professional employer organisation, a route mapping software developer – and even a historic football club. A common thread is the importance that partners place on leading from the front, developing deep and valuable relationships, and adding value over and above the brief. Some of these stories show how our firms work with each other in different countries to meet clients’ international needs. Others illustrate the delivery of excellent service at a local level. From my perspective the most important outcome is a satisfied client, and I am grateful to those we feature for allowing us to report what they have to say. Finally, thank you for reading this publication, which also includes an international directory of our member firms and a summary list of services. Please do not hesitate to contact me or any of our listed international contact partners, if you would like to discuss ways in which we might be of service, now or in the future. Best wishes Dennis Petri
4 UHY CAPABILITY STATEMENT 2021
TRANSFINDER
SECTOR
LOGISTICS MANAGEMENT
REGION
AMERICAS, ASIA-PACIFIC
Founded in 1988, Transfinder is a
global leader in logistics software
and technology. More specifically, the
business works with school districts
and municipalities to develop routing,
scheduling and fleet maintenance
solutions for school bus services. Smarter
route management is backed by powerful
data insights and a host of user friendly
features. The result is safe, efficient
and cost-effective transportation for
school students across the United States, Photo by Arif Riyanto on Unsplash
where Transfinder products are used
by more than 2,000 school districts and
municipalities in 47 states. The company officer. “It has long been a challenge to SOLUTION
is the industry leader in several of those, find technical team members here in the The plan was simple enough.
including the major markets of New upstate New York area.” Transfinder would open satellite
York and Texas. Transfinder employs offices in cities considered hotspots
140 people across four offices, with A dearth of IT talent is an issue for of IT talent, where it could find and
headquarters in Schenectady, New York. many growing businesses in the nurture the expertise it needed to put
technology sector, and competition ambitious product development plans
CHALLENGE for good programmers and developers into action. But opening subsidiaries in
Transfinder is a successful business, can be fierce. Transfinder decided to foreign jurisdictions can be complex,
named by Inc. magazine as one of the address the problem by looking further with often very different rules around
United States’ fast growing private afield, and to do so it enlisted the company ownership, taxation and
companies for 11 consecutive years. It support of UHY’s global network of employment. Transfinder turned to
has maintained its position as a leader local expertise. UHY to provide the local knowledge
in logistics technology through a it needed.
commitment to continual innovation.
Core products are refined and improved “UHY has a strong presence here in the
on a regular basis, and new features Schenectady area where our company is
added. Transfinder is also continually Our UHY contacts based,” says Joseph. “It was our contacts
growing its product portfolio. The here locally that gave us the confidence
company now supplies over a dozen are professional, that UHY and its international member
solutions designed to increase efficiency firms could help us establish our new
and reduce costs for logistics managers responsive, and a office locations.”
in school districts and municipalities.
pleasure to wor k The company first approached
But the journey has not been without Howard Foote from UHY LLP in
its challenges, and in 2014 Transfinder
wit h. They continue Albany, New York. Joseph and his
ran up against a problem. An ambitious
to be a great help colleagues explained the company’s
product and development roadmap need for international development
was being undermined by a lack of in establishing our offices, and its preference for a
top technical talent. “Our company Chinese presence initially, followed
was ready for some big steps but we international office by an office in India. In turn, Howard
couldn’t find enough team members introduced Transfinder to UHY’s
to help us build all of the products and locations. member firm in China, Zhonghua
features fast enough,” says Joseph Certified Public Accountants LLP, and
Messia, Transfinder’s chief operating specifically its local team in Shanghai.
UHY CAPABILITY STATEMENT 2021 5
Transfinder headquarters, Schenectady, New York
The partnership was a success. “They have helped us establish With the Indian development office
“Zhonghua did a great job helping our network,” he adds. “If we likely to open this year, Transfinder
us establish Transfinder Shanghai so have a need for a service outside has found a global solution to a local
when we decided to open Transfinder of those that UHY LLP, Zhonghua problem. With the help of the UHY
India we went back to UHY to help us or Chandabhoy & Jassoobhoy network, the company now has the
connect with the right team there,” provide, they have been very helpful technical talent its ambitions demand.
says Joseph. “UHY connected us with in providing us with additional
(joint managing partner) Sunil Hansraj contacts and the names of trusted “UHY and the UHY member
and his team at UHY member firm vendors. That’s a critical step to firms have met or exceeded our
Chandabhoy & Jassoobhoy in Mumbai. establishing a new office location.” expectations for requests both
Our local connections at UHY allowed common and unique,” says Joseph.
us to find the right partners in both “Our contacts are professional,
China and India.” responsive, and a pleasure to work
with. The firms and our UHY contacts
Transfinder Shanghai opened in 2015, continue to be a great help in
and has been working well. Now India Zhonghua did a establishing our international
will follow. The Indian company was office locations.”
incorporated last year but activity was great job helping
suspended by the coronavirus lockdown. UHY IN THE LOGISTICS MANAGEMENT
Joseph and Sunil are currently in discussion us establish SECTOR
about starting the Indian operation. UHY member firms are expert in
Transfinder supporting worldwide manufacturing
RESULT and logistics supply chains including
UHY member firms in the US, China and Shanghai so when warehousing, transport, inventory,
India have been crucial to Transfinder’s material handling, packaging,
ambition to accelerate the development we decided to disposal and software innovation.
of new features and products through Specialists from UHY member firms
the acquisition of overseas talent. UHY’s open Transfinder work with businesses on improving
specific services have centred around the management of supply chains to
the legal processes involved in the India we went identify potential cost savings and
establishment of foreign owned entities, mitigate risks to production schedules.
alongside local tax regulations and back to UHY. Services include cross-border tax and
employment laws. But Joseph says the audit services, advising on corporate
involvement of the UHY firms has gone structure, finance advice and the
beyond standard accountancy services. purchase and sale of assets.
6 UHY CAPABILITY STATEMENT 2021
The relationship with UHY ECA Group
has helped create a firm foundation
PA NOVA They are good for the company’s ambitions. Like every
business, PA NOVA’s expansion plans
SECTOR
professionals, smar t have been slowed by the pandemic,
but Tomasz remains confident for
CONSTRUCTION & REAL ESTATE
and competent – the future. “The plan for PA NOVA is
to grow mainly in domestic markets,
and also nice people,
REGION
EUROPE where we see a lot of opportunity.”
which helps to build a
That is not to say that international
PA NOVA S.A. designs and builds public, relationship. expansion is not also a consideration.
commercial and industrial buildings Indeed, the business recently created
from its headquarters in Gliwice, in a subsidiary in Germany – PA NOVA
the south of Poland. It offers end-to- BT GmbH – to help it realise a large
end project management, taking care residential project in that country.
of the design, construction and legal of its excellent reputation as an audit Tomasz knew he could trust the work
aspects of any development, and a more partner and its membership of the global of UHY and asked UHY ECA Group
straightforward general contractor UHY network. The company understood for a relevant network contact. As a
service. PA NOVA also owns and that, should opportunities arise to expand result, Thilo Rath and his team from
manages its own portfolio of commercial beyond Polish borders, easy access to a UHY Deutschland AG conducted
and industrial properties, giving the trusted global financial services network an audit and review for preparing
business an insight into the challenges could make the process easier and more consolidated financial statements for
of maintaining large developments. seamless. the group. “We are satisfied with the
That feeds back into the design and work that has been done and the
construction of ever more durable, Today PA NOVA works with up to ten UHY cooperation between UHY firms,”
flexible, and cost-effective properties. professionals, particularly with partner says Tomasz.
The business, which has activities in Dominik Biel and associate partner Patryk
Poland and Germany, posted turnover Steidten at UHY ECA Group. CEO Tomasz Further international opportunities
of EUR 60m (USD 71m) in 2019. It Janik has been impressed with UHY’s will be considered, though Tomasz
employs 200 people and is publicly listed considerable accounting and auditing says that knowledge and experience
on the Warsaw Stock Exchange. experience. “Dominik and Patryk are good built in the Polish real estate sector
professionals, smart and competent. They is not always applicable to external
CHALLENGE are also nice people, which helps to build a markets. For that reason, any further
In 2017 PA NOVA was required to relationship.” cross border expansion is likely to go
change auditors after five years with the ahead only in cooperation with local
same firm, in line with Poland’s national UHY ECA Group has been conducting partners in the target country. If that
guidelines. The company needed a reviews and audits for both PA NOVA’s happens, PA NOVA will confidently
financial services company to support parent company and its subsidiaries since rely on the relevant UHY member
its ambition to grow significantly within 2017. Both parties agree the relationship firm to help. After three years of
Poland and also expand internationally is a strong one, and when PA NOVA productive cooperation with UHY
if suitable opportunities arose. needed financial expertise outside ECA Group, this growing business
Poland it did not hesitate to approach trusts UHY to help it construct a solid
SOLUTION UHY ECA Group for a recommendation financial future.
PA NOVA’s comprehensive evaluation from within the wider UHY network.
process considered other major UHY IN THE CONSTRUCTION & REAL
competitors alongside Polish UHY RESULT ESTATE SECTOR
member firm UHY ECA Group. The PA NOVA is one of Poland’s most respected From local building companies to
business chose UHY ECA Group because construction and real estate management international consultancy groups,
companies, leading the design and member firms across the UHY network
construction of a large number of have extensive experience in offering
flagship retail, commercial and industrial tailored services to the construction
development projects. It also manages industry supply chain and real estate
a property portfolio which includes sector. Services include tax and
prestigious developments such as Galeria corporate services, maximising capital
Galena and Galeria Sanowa, shopping allowances on commercial property,
malls in Jaworzno and Przemyśl. With advising on the most efficient
interests in a number of complementary corporate structure, project finance
areas, quality audits are essential to the advice and deal structuring and
Galeria Galena, Jaworzno, Poland financial health of the business. transfers of going concerns.
UHY CAPABILITY STATEMENT 2021 7
FILO SRL I ha d to find
SECTOR an auditor who
INTERNET OF THINGS
really understood
REGION
t he nature of
Filo founders (l to r): Giorgio Sadolfo, Francesco
EUROPE Ceccherelli, Andrea Gattini, Stefania De Roberto
star tups, and
Filo Srl is one of Italy’s super startups, a access to equity crowdfunding, so it is an
smart-tech company flourishing in the important registration for us. who we felt could
Internet of Things (IoT) sector. Founded
in 2014 by current CEO Giorgio Sadolfo “It meant I had to find an auditor who
wor k in our
and his like-minded team of visionary really understood the nature of startups, high-pressure
entrepreneurs, Filo quickly capitalised on and who we felt could work in our high-
venture seed funding and a place on the pressure environment as part of the team, environment as
highly regarded Luiss Enlabs accelerator not only for this review but for the longer
programme, based in Rome. Developing term too.” par t of t he team,
and manufacturing Bluetooth-enabled
tracking tags, Filo was hailed as one of SOLUTION not only for t his
Italy’s top 100 startups of 2015. To date, After consulting with his investors,
Filo has sold over 400,000 tags and has Giorgio approached Andrea D’Amico at review but for t he
continuously invested in improving and UHY Italy, who had been recommended
refining the product. for his expertise and understanding
longer term too.
of the sector. Andrea has worked with
The company continues to go many entrepreneurs in early stage
from strength to strength. In 2019 businesses and was an excellent fit for
Filo launched its market-leading Filo, as Giorgio confirms. Filo exploring some new avenues of
children’s car seat anti-abandonment stakeholder engagement, such as
safety tracker – the Tata Pad – and “Andrea has huge experience and is a meeting increasing investor needs
completed a second round of investor total professional. In just a few weeks for sustainable business reporting, or
funding in 2020 despite the backdrop he had understood all our needs which developing plans for expansion outside
of uncertainty created by the were many and often complex. He of Italy. If they do, we would like
burgeoning pandemic. Filo’s research headed his team with great competence. nothing better than to be the auditor
and development department are He and Silvia Candela (UHY senior on the which certifies their non-financial
currently engaged in exploring new audit team) certainly met the challenge declaration, and the trusted advisor
tracking technologies to push existing to close our financial review on time.” which can connect them with other
boundaries. By the end of last year, UHY colleagues across Europe.”
Filo had enjoyed a remarkable 300% RESULT
year-on-year growth and a turnover in The successful completion of Filo’s first With a strong relationship forged
excess of EUR 10m (USD 12m), while its audit to a clear deadline – regardless between them from the outset, the
technology has been integrated under of Covid-19 lockdown – has drawn future looks bright for both.
licence into many other products, with praise from Filo’s management and has
patents filed in over 30 countries. enabled the company to press ahead UHY IN THE SMART TECH SECTOR
with its business registration plans. “It UHY has wide experience in the
CHALLENGE has been a great budget revision for our technology sector, helping established
Behind the headlines, Giorgio Sadolfo has investors and partners,” says Giorgio. tech leaders and startups with financial
had to address the financial management “Moreover, during this process, Andrea planning for product development,
implications and opportunities of Filo’s was happy to share his thoughts on resource management and strategic
upward trajectory. future opportunities and challenges for planning. Smart tech and the internet
Filo. He clearly shares our vision.” of things pose additional challenges and
“To register on the Italian Chamber of opportunities, and as well as traditional
Commerce’s programme for innovative Andrea agrees that UHY Italy and accountancy services, our members
SMEs (small-medium enterprises), we Filo feels like a well-matched pair. give business advice to high growth,
needed to file a set of certified annual “We share an enthusiastic view innovative technology companies
accounts,” says Giorgio. “The programme of doing business. It has been looking to expand into overseas markets,
offers many benefits, like tax incentives, an exciting journey for us, and and to startups seeking development
guarantee schemes for financing and hopefully in the future we will see stage funding.
8 UHY CAPABILITY STATEMENT 2021
positive opinions and credentials
around UHY ECA Group and UHY is
MKS CRACOVIA
a well-known brand,” says Konrad
All dea dlines were
Tarański, CFO and vice president of the
SECTOR
management board of Comarch S.A. met despite t he
“We could draw on the experience of
SPORT
earlier cooperation between UHY ECA occurrence of
Group and other entities related to
force majeure during
REGION
EUROPE Comarch, so we were happy to trust
the firm with the Cracovia account.” t he audit period
Founded in 1906, MKS Cracovia is the For UHY ECA Group, Cracovia is in t he form of t he
oldest football team in Poland, and the a labour of love. “For Polish fans
oldest active sports club in the country. It Cracovia is more than a football club, pandemic.
has had a volatile history, with triumphs it is a significant part of Polish football
in the Polish top division (the Ekstraklasa) history,” says Dominik Biel, partner
at one end of the spectrum, relegation at UHY ECA. “Cracovia is not only the
and near bankruptcy at the other. Today, oldest Polish club, it is also the beloved RESULT
after years in lower leagues the club is re- club of Pope John Paul II. Being an UHY ECA Group is now tasked with
established in Poland’s top flight, and last auditor of Cracovia is a combination of completing the next Cracovia audit,
year competed in the Europa League for private and professional passion.” which may be more complex still.
the first time in decades. In 2020 Cracovia The Polish Ekstraklasa was one of the
won the Polish super cup for the first Associate partner Patryk Steidten agrees. first leagues to suspend matches due
time in its history. Off the pitch Cracovia’s “Auditing the financial statements of to the pandemic in March 2020. The
fortunes are also on the rise. Today it is a Cracovia, a distinguished and titled league resumed in May, with games
subsidiary of Comarch S.A., which is also football club, was not in the category of played without fans until the end of
the club’s sponsor. Cracow-based Comarch work. Football is my greatest hobby, so the competition in July. So far, 2020/21
is a global software business listed on the the analysis of the football business was season matches have been played
Warsaw Stock Exchange. one of my favourite projects.” behind closed doors.
CHALLENGE The trust between UHY ECA Group and As well as shortfalls in ticket revenue,
Football club finances are a complicated Comarch was reinforced by the smooth the audit will take account of other
business, with income generated through handling of the first audit. UHY ECA financial pressures caused by Covid,
gate receipts, media earnings (mostly Group was contracted in 2019, and with reductions in hospitality and media
TV rights), sponsorship, club shop sales, completed the audit during the first wave income. Cracovia will weather the storm
hospitality franchises and player transfers. of Covid in 2020. Comarch was impressed thanks to the support of Comarch, but
Income can rise and fall on an almost by the firm’s commitment despite the for UHY ECA it will be a football club
weekly basis. A poor run of form dampens challenges presented by the lockdown. audit unlike any other.
matchday receipts and shop sales, and
success has the opposite effect. Outgoings “We quickly agreed on the method Happily, the firm has the complete
are equally unstable. Player wages usually of cooperation with UHY ECA Group confidence of the club and its parent
make up the lion’s share, and transfers can and the first audits went smoothly,” company to perform to the highest
dramatically alter the short term financial says Konrad. “All deadlines were met standards. Konrad says the cooperation
picture, increasing or reducing pressure on despite the occurrence of force majeure between Comarch and UHY ECA Group,
the overall wage bill. during the audit period in the form of and the quality of the work so far has
the pandemic. We are satisfied with put the firm in a strong position to be
Comarch first acquired shares in Cracovia’s the quality and timeliness of UHY ECA considered for further contracts as the
holding company in 2003, and now holds Group’s services as well as with a fully group expands.
66.11% of Cracovia share capital. In 2019 professional approach to cooperation.”
the club turned to Polish UHY member UHY IN THE SPORTS SECTOR
firm UHY ECA Group to audit its financial There has never been a more
statements and licensee documentation, challenging time for global sport, with
and to help ensure that the club’s the pandemic affecting participation,
performance on the pitch would never be ticketing, tourism, media and
undermined by financial issues off it. hospitality revenues. Our expertise
includes tax and financial planning
SOLUTION advice for sportspeople to auditing
For Comarch, UHY ECA Group’s and advising clubs, government bodies,
reputation for excellent service was coaches and agents, as well as advising
MKS Cracovia 2019 UEFA Europa League.
well established. “We already had Image: Marcin Kadziolka/Shutterstock.com
clubs and gyms.
UHY CAPABILITY STATEMENT 2021 9
potential mergers and acquisitions,
as well as other strategic-growth
initiatives.
TRION SOLUTIONS, INC.
“We worked closely with six of the
SECTOR
most senior people from the UHY team
HUMAN RESOURCES SERVICES
who helped us customise our processes
REGION and procedures in our preferred
AMERICAS format and provided invaluable
Trion CEO and co-founder, Bonner Upshaw III
recommendations on how to
enhance our effectiveness,” says Craig
Sixteen years after launching two CHALLENGE Vanderburg, chief operating officer.
companies that merged in 2012 to Trion’s company slogan is ‘Your
become Trion Solutions, the business vision. Made perfectly clear.’ With RESULT
has grown to become one of the top this as its benchmark, Trion sought “Our work with UHY Advisors included
ten largest professional employer an independent review of its process a comprehensive evaluation of our
organisations (PEOs) in the US. A documentation and workflow to company’s performance, underpinned
certified minority owned company, Trion further enhance its celebrated brand, by measurable plans to help us
manages payroll and taxes, benefits culture and internal operations. The maximise the fruits of our steep growth.
admin, workers’ compensation and senior team was looking to raise its bar Together, we enhanced our process
regulatory compliance for more than higher and ensure streamlined business documentation, identified controls
500 US companies and their 45,000 continuity in all its locations. and improved our processes and work
employees. Trion Solutions, through its procedures,” says Craig. “Although
president and co-founder, David L Stone, “We already provided clients with the project is closed for now, we are
was a national finalist in the 2019 EY world-class payroll and HR services implementing UHY Advisors’ advice to
Entrepreneur of the Year Awards. Trion’s focusing on policies, standards, laws, enhance controls and efficiencies.”
technology-rich, best practice client portal regulations and compliance but we will
allows employers and employees to never become complacent. We realised “The experience of the Sterling Heights
review and monitor payroll and benefits, that additional ways exist to push for team is significant, everyone works
providing clarity to internal processes. The excellence across the business and that together to deliver exceptional results.
advantages of working with Trion include our challenge was to determine further They are friendly, easy to work with,
no upfront charges and no long-term methods to enhance our already dependable and approachable.”
commitment. Trion’s administrative fee is impressive growth,” says Bonner Craig gives particular credit to UHY
a small percentage of overall payroll cost Upshaw III, chief executive officer and Advisors’ Carrie Schrader, advisory
and is billed incrementally through the co-founder. and consultancy principal, and Joshua
year, making it easy on cashflow. Kramer, lead project manager. “Both
SOLUTION were extremely effective and provided
Trion’s US clients range from small Other options were considered, but great leadership,” he says.
businesses with as few as five employees, UHY Advisors, Inc., Sterling Heights,
to ones with more than 5,000. They Michigan, US, convinced Trion that David L Stone adds, “All of us at Trion
are in many sectors – manufacturing, it had the experience, resources and Solutions have a high regard for UHY
technology, retailing, services, education, creativity to help with the project. Trion Advisors and we look forward to
healthcare and non-profit. Trion can also already enjoyed positive relationships working together on more projects in
service non-US clients through its global with senior UHY management the future.”
partnerships. including US chairman and CEO, Steven
McCarty, who had supported Trion on UHY IN THE HR SECTOR
Companies work with Trion to relieve Globalisation has brought numerous
the burden of managing HR admin challenges for HR clients, with demands
and help them focus on their core for more efficiency, scalability and
business. Large businesses use Trion as agility than ever before. Add Covid
an extension of existing HR staff to keep Their experience is to the mix, with constantly changing
overheads low and efficiencies high. policies, standards, laws, regulations
This includes recruiting and retaining
significant, everyone and compliance, and the case for
talent, employee training and setting wor ks toget her to practical, robust and sensitive advice
and enforcing policies and procedures. has never been more compelling.
deliver exceptional UHY member firms help companies
Trion’s corporate headquarters are implement visionary yet pragmatic
in Michigan, US with its client service
results. strategies aligned with the business plan
and sales offices in Florida, Arizona but also keeping the need to plan for
and Michigan. uncertainty front of mind.10 UHY CAPABILITY STATEMENT 2021
They provided a distinctly different level of
BLACKSTONE MOTORS
service. They knew our mar ket well, t hey were
SECTOR
AUTOMOTIVE hands-on, but most impor tantly t hey ma de us
REGION feel valued again as clients.
EUROPE
Blackstone Motors is a leading “UHY Farrelly Dawe White has
automotive dealership in the north east certainly delivered over and above our
of Ireland with showrooms in Drogheda, expectations,” says Donal. “They have
Cavan and Dundalk. Representing a young and dynamic team who are
Renault since the dealership’s earliest equipped with the latest economic and
days, and subsequently taking on the market information. We bounce a lot of
Dacia, Nissan and Opel brands too, the questions and ideas off them – whether
team has built Blackstone into a multi- it is a personal tax issue, or risks on stock
award-winning operation in less than 14 Blackstone Motors showroom, exposure, or even Brexit, they help
Dundalk, Co.Louth, Ireland
years, and now offers showroom facilities, provide clarity and always a pragmatic
financing, and comprehensive aftersales response.”
including vehicle health checks, servicing, Blackstone appointed one of Ireland’s
maintenance, parts and repair. largest providers but they were not able After more than a decade’s trading
to meet either the personal or high the directors know their market very
Blackstone has also invested in selling service level expectations that Noel had well, but during Covid, having Alan
the Renault and Nissan electric vehicle set, so Blackstone found itself without on board has added more value to the
(EV) ranges and offers expert advice on adequate professional support. relationship. “He has his finger on the
switching to EV and the government pulse,” says Noel. “He understands
incentives available. In a market where SOLUTION the government grants and support
regulation and consumer preference Co-founder and fellow director, schemes and has helped us to take
drive changing patterns of demand, Donal Waters, says: “We reached advantage of business relief we would
trusted advice and excellent service out to our network and the strong not otherwise have known about.”
are paramount. recommendation was to speak with
Alan Farrelly at UHY Farrelly Dawe Blackstone Motors has not only found
Noel Stewart, Blackstone Motors co- White Ltd, in Dundalk. It was the best a world-class professional, personable
founder and managing director, says thing we did,” says Donal. “We quickly and local accountancy provider well-
the business is built on teamwork and appreciated that Alan and his team were versed in the automotive trade, it has
mutual respect. “We pride ourselves on providing a distinctly different level of also found a trusted advisor. It is a
our personal approach,” he says. “Our service. They knew our market well, they relationship where both parties feel
ultimate aim is customer satisfaction were hands-on, but most importantly valued – and that bodes well for two
throughout the lifetime of our they made us feel valued as clients.” very successful futures.
relationship.”
UHY Farrelly Dawe White’s first task was UHY IN THE AUTOMOTIVE SECTOR
CHALLENGE to undertake the company’s 2019 audit, UHY member firms help automotive
It is no surprise that he should demand but no-one had anticipated a global clients develop strategies for
the same qualities from his professional pandemic. Nevertheless, after briefing the sustainable growth, manage supply
advisors. As a result of the company’s Blackstone accounts team in December, chains and deal with international
rapid growth and elevation by Renault Alan Farrelly and the audit team at UHY pricing issues. During Covid, our
to regional dealer, the business was Farrelly Dawe White worked remotely – professionals add value with up-to-
outgrowing the resource available from a sign of things to come – and brought date knowledge of changing market
its original local accounting provider. the audit to completion just days before conditions and support services such
the country went into lockdown. as government grants and business
“With three sites and a growing relief. Our experience includes dealing
portfolio of brands and aftersales service, RESULT with clients from a local and regional
we needed a big hitter. We had gone Getting the job done so thoroughly perspective to working with franchised
from EUR 5m (USD 6m) turnover to EUR and quickly allowed the company to dealer groups. Clients can access specific
40m (USD 48m) in a relatively short time plan better for its tax obligations and advice in transfer pricing, import duties,
and it was increasingly difficult for us to filings as well as its registration and risk analysis, commercial and financial
manage that level of growth.” insurance obligations. strategies and local outsourcing.UHY CAPABILITY STATEMENT 2021 11
NOVOMATIC ARGENTINA SRL UHY is our trusted
SECTOR a dvisor, helping us
ENTERTAINMENT
face t he challenges
of a very dynamic
REGION
AMERICAS
Novomatic headquarters, Gumpoldskirchen, Austria business. They
NOVOMATIC Argentina SRL is part of SOLUTION have provided
one of Europe’s most successful gaming Around 12 UHY Macho employees
technology businesses. Founded in work on the account, which covers an invaluable
Austria in 1980, NOVOMATIC operates accounting, tax and corporate contribution to
around 1,900 gaming facilities reporting. The firm also provides
worldwide, and is the European bookkeeping and payroll. t he company.
market leader in electronic casino
operation. It is also Europe’s largest These services are complicated by the
supplier of video lottery terminals. Its country’s economic instability, adding
commitment to innovation means it a level of business consultancy to UHY
does not just manufacture equipment Macho’s work. “UHY helps us run our Argentinian GAAPs to IFRS, which it
and machines, but also pioneers new business in Argentina with high levels has done successfully for both entities
gaming experiences. The business has of service,” says Mr. Grous. “That means and for the last three years,” says Mr.
subsidiaries in around 50 countries, a facing different challenges, sometimes Grous. “Now both local subsidiaries
global workforce of over 22,000 and in complex scenarios.” are in line with Austrian reporting
revenues of around EUR 2.6 billion standards and guidelines.”
(USD 3 billion). The Austrian parent This can make it difficult to implement
company owns 90% of NOVOMATIC five-year business plans, and complicates UHY Macho is also in charge of the
Argentina SRL. monthly, quarterly, and annual annual transfer pricing study, which
reporting to NOVOMATIC’s Austrian it completes for both subsidiaries
CHALLENGE parent company. UHY Macho has taken in Argentina.
UHY Macho & Asociados has worked with these difficulties in its stride, providing
NOVOMATIC Argentina since 2007 and accurate and timely auditing and The relationship between UHY Macho
it is very much a team effort according reporting regardless of wider economic and NOVOMATIC Argentina SRL can only
to Mr. Fabián Grous, general manager circumstances. “UHY Macho has always strengthen as they meet the challenges
at NOVOMATIC Argentina. “They are been collaborative and diligent, working of 2021, including the effects of the
involved in our daily operation, maintaining alongside NOVOMATIC’s Argentinian pandemic. Mr. Fabián Grous is confident
accounting and tax issues in accordance and Austrian Finance teams to meet for a future which many predict will
with local legal requirements,” he says. each challenge. They always work see the Argentinian economy return
with a high degree of professionalism, to growth by 2022. “UHY Macho is
Led by UHY Macho & Asociados as a unique part of our team.” our trusted advisor, helping us face the
partner Tomas Merlos and his team in challenges of a very dynamic business.
Buenos Aires, the work can be complex. RESULT They have provided an invaluable
NOVOMATIC only operates in markets NOVOMATIC Argentina SRL is contribution to the company.”
with defined regulatory networks around succeeding in difficult circumstances
gaming and casinos and takes its corporate and UHY Macho has smoothed the UHY IN THE ENTERTAINMENT SECTOR
responsibility seriously. The Argentinian flow of financial information between Expert advice can deliver long-term
operation is no exception – regulations subsidiary and parent by bringing the benefits for entertainment clients
must be met to ensure legal compliance. Argentinian operation (which includes and doubly so during the pandemic
a second subsidiary, Octavian Argentina when the entertainment business
Argentina’s volatile economic situation SA) in line with the wider Group’s landscape has had to change and
means local businesses face exchange reporting standards. That is not easy adapt so rapidly. Meanwhile ongoing
rate and tax changes, fluctuating market in a hyperinflationary economy, but technology evolution continues to drive
regulations and inflation. The pandemic the process is now well established and changes in consumer behaviour and
has left a third of the country’s workforce working efficiently. buying patterns. As well as accountancy
unemployed and a significant economic services, many clients in the sector
contraction reported for 2020. It has been “NOVOMATIC Austria consolidates use management consulting services
UHY Macho’s challenge to steer its client in IFRS, and UHY Macho has been provided through UHY to address
through these uncertain times . in charge of the migration from specific projects or business needs.12 UHY CAPABILITY STATEMENT 2021
BELARUS DENMARK
UHY BusinessCollegia LLC, Minsk inforevision, Copenhagen
THE NETWORK FOR Contact: Denis Kastsian Contact: Vibeke Düring Reyes Jensen
DOING BUSINESS Email: audit@collegia.by
Website: www.collegia.by
Email: vd@inforevision.dk
Website: www.inforevision.dk
• A global network of auditing,
accounting, tax and consulting firms BELGIUM DOMINICAN REPUBLIC
UHY-CDP Partners, Brussels UHY Calderon Gonzalez & Asociados,
• Over 8,500 professionals in Contact: Chantal Bollen Santo Domingo
nearly 330 business centres in Email: c.bollen@cdp-partners.be Contact: Arabellis Calderón González
Website: www.cdp-partners.be Email: info@uhy.com.do
over 100 countries Also in: Liège Website: www.uhy.com.do
• Commercially focused services
for clients with international BOLIVIA ECUADOR
Berthin Amengual Y Asociados Srl, La Paz UHY Assurance & Services Cia. Ltda., Quito
business interests Contact: Hugo Berthin Contact: Freddy Cevallos Bustamante
• Comprehensive resources Email: berthinlp@berthinamengual.com Email: f.cevallos@uhyassurance.ec
Website: www.berthinamengual.com Website: www.uhyecuador.ec
and capabilities Also in: Santa Cruz
EGYPT
AFGHANISTAN BOSNIA AND HERZEGOVINA UHY United For Auditing, Tax, Advisory
Revident d.o.o., Mostar & Financial Services, Cairo
UHY Shafiq Umar Daraz & Co Chartered
Contact: Matko Knezevic Contact: Ahmed Hegazy
Accountants, Kabul
Email: matko.knezevic@uhy-ba.com Email: info@uhy-united.com
Contact: Muhammad Shafiq
Website: www.uhy-ba.com Website: www.uhy-egypt.com
Email: mshafiq@uhy-af.com
Also in: Grude, Sarajevo
Website: www.uhy-af.com UHY Waled Mounir and Muhammad
Arafa, Alexandria
BRAZIL Contact: Waled Mounir
ALBANIA UHY Bendoraytes & Cia – Auditores Independentes*, Email: info@uhy-eg-alex.com
UHY Elite sh.p.k, Tirana São Paulo Website: www.uhy-egypt.com
Contact: Artan Xhiani Contact: Franklin Bendoraytes
Email: info@uhy-elite.com Email: franklin.bendoraytes@uhy-br.com
Website: www.uhy-elite.com EL SALVADOR
Website: www.bendoraytes.com
UHY Asesores Y Consultores, S.A De CV., San Salvador
Also in: Londrina, Rio de Janeiro
Contact: Bryan Pérez
ANGOLA Email: bperez@uhy-sv.com
UHY A Paredes e Associados-Angola CANADA Website: www.uhy-sv.com
Auditores e Consultores, S.A., Luanda UHY Victor LLP, Montreal
Contact: Armando Paredes Contact: Ken Shemie
FINLAND
Email: aparedes@uhyangola.com Email: kshemie@uhyvictor.com
TietoAkseli Audit Ltd, Jyväskylä
Website: www.uhyangola.com Website: www.uhyvictor.com
Contact: Mari Pöytäkangas
Email: mari.poytakangas@uhy.fi
UHY Forbes Andersen LLP, Toronto
ARGENTINA Website: www.tietoakseli.fi
Contact: Paul Andersen
UHY Macho & Asociados,* Buenos Aires Also in: Helsinki, Ikaalinen, Mikkeli, Oulu, Pieksämäki,
Email: paul@fa.ca
Contact: Roberto Macho Ruovesi, Tampere
Website: www.forbesandersen.com
Email: rmacho@uhy-macho.com Also in: Milton
Website: www.uhy-macho.com FRANCE
UHY GVA,* Paris
CHILE
AUSTRALIA Contact: Emmanuel Gayte
UHY Guiñazú & Asociados SpA.,* Santiago
UHY Haines Norton Email: emmanuel.gayte@uhygva.com
Contact: Ximena Guiñazú.
Contact: Michael Coughtrey Website: www.uhygva.com
Email: xguinazu@uhy-cl.com
Email: mcoughtrey@uhyhnsyd.com.au Also in: Lille, Lyon, Marseille, Montpellier, Saint-Denis De La
Website: www.uhy-cl.com
Réunion, Toulouse
Website: www.uhyhn.com
Offices in: Adelaide, Brisbane*, Busselton, Dunsborough, CHINA
Gladstone, Melbourne, Perth, Sunshine Coast, Sydney* GEORGIA
ZhongHua Certified Public Accountants LLP,* Shanghai
UHY LLC, Tbilisi
Contact: Liqian Sun
Contact: Guka Ubiria
AUSTRIA Email: info@zhonghuacpa.com
Email: gubiria@uhy-ge.com
UHY-Tax Wirtschaftstreuhand GmbH, Linz Website: www.zhonghuacpa.com
Website: www.uhy.ge
Contact: Stephan Schlager Also in: Anhui, Beijing, Guangdong, Hangzhou, Henan,
Email: office@uhy.at Jiangsu, Shenzhen, Sichuan, Yunnan
GERMANY
Website: www.uhy.at
UHY Deutschland AG*
Also in: Horn, Salzburg, Vienna, Villach COSTA RICA
Contact: Dr Ulla Peters
UHY Auditores y Consultores, S.A., San José
Email: berlin@uhy-berlin.de
Contact: Omar Pérez Rosales
AZERBAIJAN Website: www.uhy-deutschland.de
Email: operez@uhy-cr.com
UHY Audit LLC, Baku
Website: www.uhy-cr.com Clostermann & Jasper Partnerschaft mbB, Bremen
Contact: Hashim Aliyev
Contact: Tobias Stuber
Email: office@uhy-az.com
CROATIA Email: info@clostermann-jasper.de
Website: www.uhy-az.com
UHY HB EKONOM d.o.o., Split Website: www.clostermann-jasper.de
Contact: Helena Budisa Also in: Hamburg
BAHAMAS Email: split@uhy.hr
UHY Bain & Associates, Nassau Dr. Langenmayr GmbH
Website: www.uhyincroatia.com Wirtschaftsprüfungsgesellschaft, Munich
Contact: Dr. John S. Bain
UHY RUDAN d.o.o., Zagreb Contact: Johannes Bitzer
Email: john@uhy-bs.com
Contact: Vedrana Miletić Email: munich@uhy-deutschland.de
Website: www.uhy-bs.com
Email: info@uhy.rudan.hr Website: www.dr-langenmayr.de
Website: www.uhyincroatia.com
BAHRAIN Dr. Leyh, Dr. Kossow & Dr. Ott KG, Cologne
UHY El Sayed El Ayouty & Co, Contact: Thomas Wahlen
CYPRUS Email: koeln@lko.de
Certified Public Accountants, Bahrain
UHY Antonis Kassapis Limited, Nicosia Website: www.lko.de
Contact: Mohamed Alshayeb
Contact: Antonis Kassapis
Email: info@uhy-elayouty.com Email: uhy@uhy.com.cy Kullen Müller Zinser Treuhand GmbH, Stuttgart
Website: www.uhy-elayouty.com Website: www.uhy.com.cy Contact: Sebastian Otten
Email: stuttgart@uhy-deutschland.de
BANGLADESH Website: www.kullen-mueller-zinser.de
CZECH REPUBLIC
UHY Syful Shamsul Alam & Co, Dhaka AUDITOR, spol. s r.o., Prague UHY Lauer & Dr. Peters KG*, Berlin
Contact: Syful Islam Contact: Georg Stöger Contact: Dr Ulla Peters
Email: syful@ssacbd.com Email: georg.stoeger@auditor.eu Email: berlin@uhy-berlin.de
Website: www.ssacbd.com Website: www.auditor.eu Website: www.uhy-berlin.de
Also in: Chittagong Also in: Brno, Pelhrimov Also in: RostockUHY CAPABILITY STATEMENT 2021 13
UHY Wahlen & Mannsky, Frankfurt ISRAEL MAURITIUS
Contact: Stephanie Mannsky UHY Shtainmetz Aminoach & Co.,* Tel Aviv UHY & Co., Moka
Email: stephanie.mannsky@uhy-ffm.com Contact: Kobi Shtainmetz Contact: Dominique Samouilhan
Website: www.uhy-wahlen.de Email: k@cpa.co.il Email: dsamouilhan@uhy.co.mu
Website: www.cpa.co.il Website: www.uhy.co.mu
GHANA
UHY Voscon Chartered Accountants, Accra ITALY MEXICO
Contact: Henry Djangmah UHY Audinet Srl, Rome UHY Glassman Esquivel y Cía S.C.,* Mexico City
Email: info@uhyvoscon-gh.com Contact: Andrea D’Amico Contact: Oscar Gutiérrez Esquivel
Website: www.uhyvoscon-gh.com Email: a.damico@uhyaudinet.com Email: oge@uhy-mx.com
UHY Godwinson (Chartered Accountants), Accra Website: www.uhyaudinet.com Website: www.uhy-mx.com
Contact: Godwin Azasu Also in: Florence, Padua
Also in: Monterrey, Querétaro, Villahermosa
Email: info@uhygodwinson-gh.com UHY Associati S.t.p.r.l. (Tax & Accounting), Milan
Website: www.uhygodwinson-gh.com
Contact: Sabino Dente MOROCCO
Email: s.dente@uhyassociati.com UHY Ben Mokhtar & Co, Tangier
GREECE Website: www.uhyassociati.com Contact: Mohamed Ben Mokhtar
UHY Axon Certified Auditors S.A., Athens
FiderConsult Srl (Tax & Accounting), Florence Email: contact@uhy-benmokhtar.ma
Contact: Chris Antonopoulos
Email: info@axonaudit.gr Contact: Simone Biagiotti Website: www.uhy-benmokhtar.ma
Website: www.axonaudit.gr Email: s.biagiotti@uhyitaly.com
Also in: Crete Website: www.uhyitaly.com MOZAMBIQUE
Also in: Milan, Rome UHY Auditores e Contabilistas Certificados,
GUATEMALA Limitada, Maputo
UHY Pérez & Co,* Guatemala City JAPAN Contact: Carlos Sitoe
Contact: René Pérez Ordo’ñez UHY Tokyo & Co., Tokyo Email: director.geral@uhy-mz.com
Email: rperez@uhy-perez.com Contact: Nobuyuki Hara Website: www.uhy-mz.com
Website: www.uhy-perez.com Email: info@uhy-tokyo.or.jp
Website: www.uhy-tokyo.or.jp NEPAL
HONDURAS Also in: Kyoto, Nagoya UHY Suvod Associates Chartered Accountants,
UHY Auditores y Consultores, S.A., Tegucigalpa Kathmandu
Contact: Omar Pérez Rosales JORDAN Contact: Akash Suman
Email: operez@uhy-hn.com UHY Arab Auditors, Amman Email: akash@suvodassociates.com.np
Website: www.uhy-hn.com Contact: Nabil Haddad Website: www.suvodassociates.com.np
Email: nih@arabauditors.jo Also in: Itahari
HONG KONG Website: www.arabauditors.jo
Tai Kong CPA Limited,* Hong Kong
Contact: Robert Kong NETHERLANDS
KAZAKHSTAN
Email: robertkong@tkcpa.com.hk Govers Accountants/Consultants,* Eindhoven
UHY SAPA-Consulting LLP, Almaty
Website: www.tkcpa.com.hk Contact: Paul Mencke
Contact: Torebek Kurmanov
Email: mencke@govers.nl
UHY Prime HK CPA Limited,* Hong Kong Email: office@uhy-kz.com
Website: www.govers.nl
Contact: Michael Tsang Website: www.uhy-kz.com
Email: michaeltsang@uhy-hk.com Also in: Aktobe, Astana, Atyrau, Shymkent, Ural’sk
Website: www.uhy-hk.com NEW ZEALAND
KENYA UHY Haines Norton (Auckland) Ltd,* Auckland
HUNGARY UHY Kenya, Nairobi Contact: Grant Brownlee
Bergmann Accounting & Auditing, Budapest Contact: Daniel Kabiru Email: grantb@uhyhn.co.nz
Contact: László Hegedus Email: dkabiru@uhy-ke.com Website: www.uhyhn.co.nz
Email: laszlo.hegedus@bergmann.hu Website: www.uhy-ke.com Also in: Helensville, Kumeu
Website: www.bergmann.hu
Also in: Szeged NICARAGUA
KOREA, REPUBLIC OF
UHY Daeyoung Accounting Corp., Seoul UHY Auditores y Consultores S.A, Managua
INDIA Contact: Sam Shin Contact: Omar Pérez Rosales
Chandabhoy & Jassoobhoy, Mumbai Email: skshin@daeyoungcpa.com Email: operez@uhy-perez.com
Contact: Sunil Hansraj Website: www.daeyoungcpa.co.kr Website: www.uhy-ni.com
Email: sunil@cnj.in
Also in: Incheon
Website: www.cnj.in
NIGERIA
Lodha & Co,* Kolkata KUWAIT UHY Maaji & Co, Lagos
Contact: R.P. Singh UHY Pillars Advisory, Kuwait City Contact: Gabriel Idahosa
Email: rpsingh@lodhaco.com Contact: Wael Arafa Email: info@uhy-ng-maaji.com
Website: www.lodhaco.com Email: wael@uhypillars.com Website: www.uhy-ng-maaji.com
Also in: Chennai, Hyderabad, Jaipur, Mumbai, New Delhi Website: www.uhypillars.com Also in: Abuja, Benin City, Ebutte Metta, Ejigbo,
Garki, Kaduna, Kano, Lokoja, Maiduguri, Owerri,
INDONESIA LEBANON Port Harcourt, Wuse, Yola
KAP Hananta Budianto & Rekan, Jakarta UHY Andy Bryan, Beirut
Contact: Venancia Wijono Contact: Elie Abboud
Email: venancia@hananta.com NORWAY
Email: beirut@uhy-lb.com
Website: www.hananta.com Revisorgruppen AS, Oslo
Website: www.uhy-lb.com
Also in: Semarang, Surabaya Contact: Kirsti Armann
Email: post@rg.no
LUXEMBOURG
IRAN, ISLAMIC REPUBLIC OF Website: www.rg.no
UHY Finova S.àr.l., Luxembourg
Hadi Hesab Tehran, Tehran Also in: Akershus, Åndalsnes, Arendal, Bergen, Drammen,
Contact: Jürgen Fischer
Contact: Hamid Reza Keyhani Førde, Kristiansand, Kvam/Norheimsund, Namsos, Sarpsborg,
Email: j.fischer@finova.lu
Email: keyhani@hadihesab.com Steinkjer
Website: www.uhy-ir.com Website: www.uhyfinova.lu
PAKISTAN
IRELAND MALAYSIA
UHY,* Kuala Lumpur UHY Hassan Naeem & Co, Lahore
UHY Farrelly Dawe White Limited, Dundalk Contact: Ibne Hassan
Contact: Alan Farrelly Contact: Alvin Tee Guan Pian
Email: uhy-kl@uhy-my.com Email: ibnehassan@uhy-hnco.com
Email: alanfarrelly@fdw.ie
Website: www.uhy.com.my Website: www.uhy-hnco.com
Website: www.fdw.ie
Also in: Balbriggan, Dublin, Newry Also in: Johor Bahru, Penang Also in: Islamabad, Karachi
ISLE OF MAN MALTA PANAMA
UHY Crossleys LLC, Ballasalla UHY Pace, Galea Musù & Co, Lija UHY Botello & Marquez, Panama City
Contact: Andrew Pennington Contact: David Pace Contact: Diógenes Botello V.
Email: apennington@crossleys.com Email: djpace@uhymalta.com Email: dbotello@uhy-pa.com
Website: www.crossleys.com Website: www.uhymalta.com Website: www.uhy-pa.com14 UHY CAPABILITY STATEMENT 2021
PARAGUAY SEYCHELLES TURKEY
UHY Consultoria Integral Del Mercosur, Coronel Oviedo UHY Premier Financial Services Limited, Mahé UHY UZMAN Sworn in CPA and
Contact: Miguel Vera Contact: Vimal Damry Independent Auditing Inc., Istanbul
Email: cime@cime.com.py Email: vimal@premier-seychelles.com Contact: Şenol Çudin
Email: uzman@uhy-uzman.com.tr
Website: www.cime.com.py Website: www.premier-seychelles.com
Website: www.uhy-uzman.com.tr
Also in: Asunción, Ciudad del Este
Also in: Ankara, Istanbul, Izmir
SINGAPORE
PERU UHY Lee Seng Chan & Co,* Singapore UGANDA
UHY Blancas Sandoval & Asociados, SAC,* Lima Contact: Sen Choon Lee UHY Thakkar & Associates, Certified Public
Contact: Carlos Hugo Sandoval Zapata Email: info@uhylsc.com.sg Accountants, Kampala
Email: carlos.sandoval@uhy-bsa.com Website: www.uhylsc.com.sg Contact: Sam Thakkar
Website: www.blancassandoval.com Email: sam@uhy-ug.com
Also in: Miraflores (Lima), San Borja (Lima), Surco (Lima) Website: www.uhy-ug.com
SLOVAK REPUBLIC
AUDITOR SK s.r.o., Bratislava UKRAINE
PHILIPPINES Contact: Georg Stöger UHY Prostor Ltd, Kiev
UHY M.L. Aguirre & Co. CPAs,* Makati City Email: georg.stoeger@auditor.eu Contact: Alexander Koinov
Contact: Michael Aguirre Website: www.auditor.eu Email: a.koinov@uhy-prostor.com
Email: ask@mlaguirre.org Website: www.uhy-prostor.com
Website: www.mlaguirre.org SLOVENIA UNITED ARAB EMIRATES
UHY d.o.o., Ljubljana UHY James Chartered Accountants, Dubai
POLAND Contact: Franci Žgajnar Contact: James Mathew
UHY ECA Group, Kraków Email: james.mathew@uhy-ae.com
Email: uhy@uhy.si
Contact: Roman Seredynski
’ Website: www.uhy-ae.com
Website: www.uhy.si
Email: roman.seredynski@uhy-pl.com
UNITED KINGDOM
Website: www.uhy-pl.com
SOUTH AFRICA UHY Hacker Young,* London
Also in: Poznan,
’
Warsaw, Wroclaw, Zabrze Contact: Subarna Banerjee
UHY Hellmann (SA), Johannesburg
Contact: Carlos Pedregal Email: london@uhy-uk.com
PORTUGAL Email: carlosp@uhy.co.za Website: www.uhy-uk.com
UHY & Associados SROC Lda, Lisbon Also in: Abergavenny, Ashford, Belfast, Birmingham*,
Website: www.uhy.co.za
Contact: António Oliveira Brighton & Hove, Bristol, Broadstairs, Cambridge, Chester,
Email: geral.lisboa@uhy-portugal.pt Huntingdon, Letchworth, Manchester*, Newport,
SPAIN Nottingham, Sheffield, Sittingbourne, Winchester, York
Website: www.uhy-portugal.pt
UHY Fay & Co,* Marbella
Also in: Azores, Funchal, Porto
Contact: Bernard Fay UNITED STATES
Email: bfay@uhy-fay.com UHY Advisors, Inc., Farmington Hills, Michigan
PUERTO RICO UHY LLP,* New York
Website: www.uhy-fay.com
UHY Del Valle & Nieves PSC,* San Juan Contact: Michael Mahoney
Also in: Barcelona, Madrid*, Malaga, Santa Cruz Tenerife,
Contact: Rafael Del Valle-Vega Email: mmahoney@uhy-us.com
Santander, Santiago de Compostela
Email: info@uhy-pr.com Website: www.uhy-us.com
Website: www.uhy-pr.com Also in: Albany (New York), Ann Arbor (Michigan), Atlanta
SRI LANKA (Georgia), Catskill (New York), Columbia (Maryland), Detroit
UHY Centra Management Associates, Colombo (Michigan), Farmington (Connecticut), Farmington Hills
QATAR
Contact: Ismath Abdul Sathar Mohamed (Michigan), Houston (Texas), Hudson (New York), Kansas
UHY Ammo & Co, Doha City (Missouri), Kingston (New York), Long Island (New
Email: asmismath@uhycentra.com
Contact: Moomen Elsalawy York), Miami (Florida), New York City (New York), Orange
Website: www.uhycentra.com
Email: inquiry@uhy-qa.com County (California), Port Huron (Michigan), Rye Brook (New
Also in: Kandy
Website: www.uhy-qa.com York), Saratoga Springs (New York), St Louis (Missouri),
Sterling Heights (Michigan), Woodland Hills (California).
SWEDEN UHY LLP is a licensed independent CPA firm that performs
ROMANIA
Revisorerna Syd, Malmö attest services through an alternative practice structure with
UHY Audit CD S.r.l., Bucharest
Contact: Rolf Nilsson UHY Advisors, Inc. and its subsidiary entities. UHY Advisors,
Contact: Camelia Dobre
Email: info@revisorernasyd.se Inc. provides tax and business consulting services through
Email: camelia.dobre@uhy-ro.com wholly owned subsidiary entities that operate under the
Website: www.revisorernasyd.se
Website: www.uhy-ro.com name of “UHY Advisors”.
Winthers Revisionsbyrå AB, Stockholm
RUSSIAN FEDERATION Contact: Ragnar Santesson URUGUAY
UHY Yans-Audit LLC,* Moscow Email: info@winthers.se UHY Gubba & Asociados,* Montevideo
Contact: Nikolay Litvinov Website: www.winthers.se Contact: Hugo Gubba
Email: yans@uhy-yans.ru Email: info@uhygubba.uy
Website: www.uhy-yans.ru Website: www.uhygubba.uy
SWITZERLAND
UHY EKA LLC, St. Petersburg Balmer-Etienne AG, Luzern
UZBEKISTAN
Contact: Elena Sedavkina Contact: Stefan Wigger
UHY Tashkent LLC, Tashkent
Email: mail@eccona.spb.ru Email: info@balmer-etienne.ch Contact: Sarvarkhon Karimov
Website: www.eccona.ru Website: www.balmer-etienne.ch Email: s.karimov@uhy-uz.com
Also in: Stans, Zürich Website: www.uhy-uz.com
Also in: Khorezm, Navoi
SAINT LUCIA
UHY A.P. Walcott and Associates, Castries TAIWAN
Contact: Anthony Walcott UHY L&C Company, CPAs, Taipei VENEZUELA
Contact: Lawrence Lin UHY Servicios Legales & Tributarios, S.C., Caracas
Email: walcottap@gmail.com
Contact: Luis Sotillo
Website: www.apwalcott.com Email: lawrencelin@uhy-taiwan.com.tw
Email: l.sotillo@uhy-ve.com
Website: www.uhy-taiwan.com.tw
Website: www.uhy-ve.com
SAUDI ARABIA Also in: Puerto Ordaz, Valencia*
UHY Abdul Jabbar Certified Accountants THAILAND
and Consultants Office, Jeddah UHY Yongyuth Accounting VIETNAM
Contact: Elsayed Elboussery and Son Co., Ltd., Bangkok UHY Auditing & Consulting Co. Ltd., Hanoi
Email: elboussery@uhy-sa.com Contact: Panit Mokarakorn Contact: Thanh Nguyen
Website: www.uhy-sa.com Email: panityas@uhy-th.com Email: thanhnt@uhyvietnam.com.vn
Also in: Riyadh Website: www.uhy-th.com Website: www.uhy.vn
Also in: Ho Chi Minh City
SERBIA TUNISIA
ZAMBIA
UHY REVIZIJA d.o.o., Belgrade UHY CNBA, Tunis UHY AMO Certified Public Accountants, Lusaka
Contact: Jasmina Macura Contact: Raoudha Ben Abdelkrim Contact: Dion Banda Dault
Email: ekirevizija@uhy-ekirevizija.rs Email: r.trojet@uhy-cnba.com Email: d.banda@uhy-amocpa.com
Website: www.uhy-ekirevizija.rs Website: www.uhy-cnba.com Website: www.uhy-amocpa.com
* UHY firms asterisked signifies that they are registered with the Public Company Accounting Oversight Board (PCAOB). They are enabled under section 102 of the US Sarbanes-Oxley Act 2002 to
prepare or issue audit reports on US public companies and their subsidiaries abroad. Under section 103 of the Act, the PCAOB has established auditing and related attestation quality control, ethics
and independence standards, and rules to be used by registered public accounting firms, in the preparation and issuance of audit reports.You can also read
