Explore our world - Russell Bedford International DIRECTORY 2020
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Explore our world... Russell Bedford International DIRECTORY 2020
Welcome to the world of Russell Bedford – a global network of independent firms of accountants, auditors, tax advisers and business consultants. Ranked as one of the world’s top accounting networks*, Russell Bedford is represented by some 700 partners, 6500 staff and 350 offices in 100 countries throughout Europe, the Americas, Middle East, Africa, Indian Sub-Continent and Asia-Pacific. So wherever you are, and wherever you want to go, we are there to help you. Russell Bedford International is a global network of independent professional services firms, registered in England as a company limited by guarantee, number 3331251. The Registered office is: 3rd Floor, Paternoster House, 65 St Paul’s Churchyard, London EC4M 8AB. Member firms contribute to the cost of managing and marketing the network and they use the Russell Bedford name under licence. All services are provided independently by member firms of Russell Bedford International, and each member is solely responsible for its work on behalf of clients. *Ranked by global revenues. Networks defined in accordance with IESBA Code of Ethics. © Russell Bedford International. Printed December 2019.
Contents
INTRODUCTION 2
AUDIT QUALITY CONTROL 6
MANAGEMENT & CONTACTS 8
LOCATIONS:
ALBANIA 10 KYRGYZSTAN 31
ALGERIA 10 LEBANON 31
ANGOLA 10 LUXEMBOURG 31
ARGENTINA 10 MALAYSIA 32
AUSTRALIA 11 MALTA 32
AUSTRIA 12 MAURITIUS 32
AZERBAIJAN 13 MEXICO 32
BAHAMAS 13 MOROCCO 34
BAHRAIN 13 NEPAL 34
BANGLADESH 13 NETHERLANDS 35
BELGIUM 13 NIGERIA 36
BOLIVIA 14 NORTH MACEDONIA 36
BOSNIA AND HERZEGOVINA 14 NORWAY 36
BRAZIL 14 OMAN 36
BULGARIA 15 PAKISTAN 36
CANADA 15 PALESTINIAN TERRITORY 37
CAMEROON 16 PANAMA 37
CAYMAN ISLANDS 16 PARAGUAY 38
CHILE 16 PERU 38
CHINA 16 PHILIPPINES 38
COLOMBIA 18 POLAND 38
COSTA RICA 19 PORTUGAL 39
CROATIA 19 PUERTO RICO 39
CYPRUS 19 QATAR 39
CZECH REPUBLIC 20 ROMANIA 39
DENMARK 20 RUSSIAN FEDERATION 40
DOMINICAN REPUBLIC 20 SAUDI ARABIA 40
ECUADOR 21 SERBIA 40
EGYPT 21 SINGAPORE 41
EL SALVADOR 21 SOUTH AFRICA 41
FINLAND 22 SPAIN 41
FRANCE 22 SRI LANKA 43
GEORGIA 23 ST. VINCENT (WEST INDIES) 43
GERMANY 23 SWEDEN 43
GREECE 25 SWITZERLAND 44
GUATEMALA 25 TAIWAN 44
HONDURAS 25 TAJIKISTAN 45
HONG KONG 25 TANZANIA 45
HUNGARY 25 TUNISIA 45
INDIA 26 TURKEY 46
INDONESIA 28 UGANDA 47
IRELAND 28 UKRAINE 47
ISLE OF MAN 28 UNITED ARAB EMIRATES 47
ISRAEL 28 UNITED KINGDOM 48
ITALY 29 UNITED STATES OF AMERICA 49
JAPAN 29 URUGUAY 52
JERSEY (BRITISH ISLES) 30 VENEZUELA 52
JORDAN 30 VIETNAM 52
KAZAKHSTAN 30 YEMEN 52
KENYA 30 ZIMBABWE 52
KUWAIT 31
CORRESPONDENTS 53
01Taking you further GLOBAL EXPERTISE AND EXPERIENCE At Russell Bedford International, we specialise in helping companies meet the challenges that international business expansion presents. Since 1983, our worldwide network of accountancy firms has provided financial expertise and business consultancy to companies within many different markets and industries. ACHIEVING YOUR INTERNATIONAL OBJECTIVES The commercial expertise we offer is complemented by a thorough understanding of the local business environment. A process such as registering a new company may, for instance, be perfectly straightforward in one country, but complex and time consuming in another. This combination of technical and practical advice enables Russell Bedford International to help businesses move smoothly and successfully into the global marketplace. Business without boundaries With member firms operating all over the world, the service we offer is truly global. But there’s more to it than geography. Our members are well-established with excellent reputations, and you can be confident of exceptionally high professional standards across the world. They are also well placed to arrange introductions to other professionals whose skills and resources are complementary, such as lawyers or bankers. 02
KEY ISSUES - IT’S OUR JOB TO UNLOCK THEM
• Business compliance
• Local taxation
• Financial barriers to trade
• Local business law and practice
• Complex commercial environments
• Industrial and commercial restrictions
• Foreign exchange regulation
IT’S ONE TO ONE - AND THAT’S THE DIFFERENCE
The Russell Bedford International approach is based on
strong, professional relationships.
You will have a personal adviser whose brief is to gain a
clear understanding of your commercial objectives and to
introduce you to a principal of the relevant firm or firms
overseas. This small team will maintain close contact with you
from the early planning stages right through to completion.
Our member firms communicate closely, frequently and
effectively, and this brings tangible benefits to clients in
terms of the speed, quality and delivery of information.
03Explore our world... GIVING YOU THE GLOBAL EDGE • Access to worldwide network of firms with a wealth of practical commercial experience • Access to experts with the right skills, in the right place • Professional, personal service based on strong and established relationships • Understanding of the big picture and detailed local knowledge • Rapid exchange of information • Industry specialisation • Quality service All the expertise you need FINANCE, TAX, AUDITS AND ACCOUNTANCY The financial expertise we offer falls into three broad areas: • Financial consulting • International taxation • Audit and accounting 04
Russell Bedford International member firms can help
you prepare the ground for raising capital for starting or
expanding a business, or for acquisition purposes, taking
into account local sources of finance. Our firms offer
specialist knowledge of the local tax regime and its impact
on any investment decision you might take. Most of our
firms are qualified in their respective countries to carry
out statutory audits and independent reports.
BUSINESS CONSULTANCY WITH
AN INTERNATIONAL PERSPECTIVE
In the broader sense, Russell Bedford International is
designed to provide businesses with a highly commercial
and global perspective on the international development
ideas under consideration. It encompasses feasibility studies;
valuations for disposal or acquisition purposes; and advice
on start-ups, re-organisations and mergers.
Moreover, we help turn strategy into reality, using the
practical skills and experience of the individuals who
belong to Russell Bedford International worldwide.
Making the connection
If you would like to talk to us about how we could help in
the international development of your business, we will be
happy to set up an initial discussion. Simply call or e-mail
your local Russell Bedford International member.
05Quality, Integrity and Independence OUR MINIMUM STANDARDS FOR TRANSNATIONAL AUDITS As a global audit network, Russell Bedford International is totally committed to quality, integrity and independence. Following several years of dedicated effort and significant financial investment, we have successfully developed and implemented a globally-coordinated system for monitoring the audit quality control standards of our member firms. We have policies and procedures, backed by rules and bye- laws, that require member firms conducting transnational audits to: • maintain appropriate quality control standards in accordance with International Standards on Quality Control, issued by the International Auditing and Assurance Standards Board (IAASB), in addition to relevant national quality control standards; • participate in the network’s audit quality control review programme; • have policies and methodologies for the conduct of audits that are based, to the extent practicable, on International Standards on Auditing; and • have policies and methodologies in place that, as a minimum, conform to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants and national codes of ethics. In accordance with the IESBA Code of Ethics, member firms are required to use their best endeavours to ensure that they are independent of the financial statement audit clients of other members. The network maintains a register of transnational audit clients in order to facilitate the independence checking process. 06
IFAC FORUM OF FIRMS
Having confirmed the successful implementation of
its globally-coordinated quality control system, Russell
Bedford International was named among the first 17 full
members of the IFAC Forum of Firms – an association of
international audit networks, whose goal is to promote
consistent and high quality standards of financial reporting
and auditing practices worldwide.
APPROVED TRANSNATIONAL AUDIT FIRMS
Although all Russell Bedford offices undergo a strict AQC process,
to ensure quality is maintained and of the high standard we expect
of all our practices, consistently throughout the world, some firms
go one step further to obtain a sign of “above excellence” by
being awarded with the Approved Transnational Audit Firms
(ATAF) tick. To achieve such approval, firms must: perform
audits in accordance with International Standards on
Auditing or a very close substitute; have audit quality
controls in accordance with ISQC 1; have participated in
the network's AQC programme in the prior year with
results that indicated substantial compliance with policies
and procedures; and have received a positive report from
an external audit inspection regime or an independent
network-appointed reviewer in the prior two years.
Approved transnational audit firms (as at December 2019)
are designated in the Locations section of this Directory by
the following symbol:
Further firms will gain approved status in 2020, upon
completion of the current year’s quality control review process.
07Management and Contacts INTERNATIONAL BOARD OF MANAGEMENT Stephen Hamlet CEO Bruce Saward Global Chair Ricardo García-Nieto Serratosa EMEA Klaus-Peter Hillebrand EMEA Steve Horn North America Armando Iannuzzi North America Javier Jiménez Lizardi Latin America Laurence Newman EMEA James Ngai Asia-Pacific Daniel Ryba Latin America As at December 2019 08
CENTRAL OFFICE
RUSSELL BEDFORD INTERNATIONAL
3rd Floor, Paternoster House
65 St Paul’s Churchyard
London EC4M 8AB
United Kingdom
Telephone: +44 20 7410 0339
E-mail:
Main Website: www.RussellBedford.com
Global Intranet: www.RussellBedford.net
Stephen Hamlet CEO
Kempton Bedell-Harper Network Development Director
Susan Barron Marketing & Communications
Manager
Clara Sánchez Ramos Marketing & Member
Relations Executive
Vanessa Clark Administrative Assistant
Jim Sylph Audit Quality Consultant
09Locations
ALBANIA ARGENTINA
TIRANA National website:
ALBANIAN CONSULTANCY www.russellbedford.com.ar
SH.P.K BUENOS AIRES
Audit, Accounting,
Tax & Advisory Services RUSSELL BEDFORD ARGENTINA
Consultoría - Outsourcing - Impuestos
Rruga "Sami Frashëri"
P. Titan Konstruksion Lima 287, 5° piso, ‘A’
K.10, Ap. 34 - Tirana, Albania C1073AAE - Buenos Aires
Argentina
T: +355 4 4503233
E: T: +54 11 4381 0220
W: www.albanianconsultancy.com E:
W: www.russellbedford.com.ar
Gentian Barjamaj
Daniel Intile
Aleksander Lama
Adolfo Tombolini
Arlinda Meko
Gabriela Brkusic
ALGERIA
See Correspondents.
RUSSELL BEDFORD ARGENTINA
Auditoría - Consultoría
ANGOLA Impuestos - Actuarial
Juana Manso 555, piso 6 oficina C
LUANDA Buenos Aires, C1107CBK
RBA - AUDITORES & Argentina
CONSULTORES, LDA T: +54 11 4316 8800
Audit, Accounting, Tax E:
& Advisory Services W: www.russellbedford.com.ar
Urbanização Nova Vida - Rua 53 Juan Bettinelli
Centro Empresarial Living
Edifício Quiçama, 1º - E
Município de Quilamba Quiaxi Ariel Goñi
Luanda, Angola
T: +244 222 720 665 Esteban Mazzitelli
E:
Carlos Florêncio Daniel Ryba
Jorge Morgado Diego Kelln
Leandro Justo
10 Approved transnational audit firm. See pages 6-7.AUSTRALIA
National website: BRISBANE
www.russellbedford.com.au HMW GROUP
ADELAIDE Chartered Accountants
LEE GREEN & CO PTY LTD Level 5, 10 Eagle Street
Strategic Accountants Brisbane, Queensland 4000
Australia
190 Fullarton Road
Dulwich, South Australia, 5065 Postal Address:
GPO Box 888, Brisbane
Postal Address: QLD 4001, Australia
P.O. Box 218, Kent Town
SA 5071, Australia T: +61 7 38326455
E:
T: +618 8333 3666 W: www.hmwgroup.com.au
E:
W: www.leegreen.com.au Angelo Catalano
Thomas Green (Intl. Business)
John Dowell
David Charlesworth (Audit)
Mark Epplere
Michael Sweeney (Tax)
Evan Matthews
Mike Levy (Indigenous Business)
Dean Perrett
Ben Spiers (Business Advisory)
Tony Rickards
Wayne Roggero
James Whitelaw
Grant Williams
Approved transnational audit firm. See pages 6-7. 11Locations
AUSTRALIA (CONTD.)
MELBOURNE SYDNEY
SAWARD DAWSON CAMPHIN BOSTON
Chartered Accountants Chartered Accountants
20 Albert Street Level 5, 179 Elizabeth Street
Blackburn, Victoria 3130 Sydney NSW 2000
Australia Australia
Postal Address: Postal Address:
P.O. Box 256 GPO Box 3403
Blackburn, Victoria 3130 Sydney NSW 2001
Australia Australia
T: +61 3 9894 2500 T: +61 2 9221 7022
E: E:
W: www.sawarddawson.com.au W: www.camphinboston.com.au
Bruce Saward (Tax / Consulting) Mark Edwards
Peter Shields (Audit) Greg Boston
Joshua Morse (Business Svs. / Tax) Justin Woods
Jeff Tulk (Audit)
AUSTRIA
Matthew Stokes (Business Svs. / Tax)
VIENNA
RT REVISIONSTREUHAND
Wirtschaftsprüfungsgesellschaft mbH
PERTH
Gußhausstraße 4
STANTONS INTERNATIONAL
1040 Vienna, Austria
Accountants and Consultants
T: +43 1 586 55 61 - 0
Level 2, 1 Walker Avenue
E:
West Perth 6005, Western
W: www.revisionstreuhand.at
Australia
Univ. Prof. MMag. DDr.
Postal Address:
Wolfgang A. Wiesner
P.O. Box 1908
West Perth, WA 6872
Australia
Mag. Franz Schwarzinger
T: +61 8 9481 3188
E:
W: www.stantons.com.au
Dkfm. Wolfgang Happich
Sam Tirodkar (Audit)
Martin Michalik (Audit / Intl. Projects)
Mag. Kurt Wurmitzer
Marissa Bennett (Tax / Business Svs)
Offices also in Sydney (NSW),
Darwin (NT) and Canberra (ACT).
12 Approved transnational audit firm. See pages 6-7.AZERBAIJAN BANGLADESH
BAKU DHAKA
BEST AUDIT LLC M M RAHMAN & CO.
Audit, Accounting, Tax Chartered Accountants
& Advisory Services
Padma Life Tower, Level #10
Academician Hasan Aliyev str. 1061 115, Kazi Nazrul Islam Avenue
AZ1061, Baku, Azerbaijan Bangla Motor, Dhaka 1000
T: +994 12 541 32 46 Bangladesh
M: +99 455 929 01 30 T: +880 2 48311027 / 48311029
E: E:
W: www.bestaudit.az W: www.mmrahman.org
Anar Guliyev M. Obaidur Rahman
Md. Rafiqul Islam Khan
Asif Shamilov
Syed Mahmud Ahmad
Mohammed Forkan Uddin
BAHAMAS
Office also in Sylhet.
NEW PROVIDENCE
SMP GROUP LIMITED
BELGIUM
Unit 5, Lyford Cay Centre
New Providence, Bahamas ANTWERP
T: +1 242 702 5600 WOUTERS, VAN MERODE & CO.
E: B.V.B.A.
W: www.smppartners.com Bedrijfsrevisoren
Stephen Turner Bredastraat 140 B302
B-2060 Antwerp, Belgium
T: +32 3 355 50 90
BAHRAIN E:
W: www.wouters-vanmerode.be
MANAMA Dirk Wouters
ASSURE CONSULTING W.L.L.
Management Consultants Joris Van Merode
ASSURE AUDIT
Chartered Accountants
804, Building No. 60
Road No. 1701, Block 317
Diplomatic Area, Manama
Postal address:
P.O. Box 11580, Manama, Bahrain
T: +973 17531 883
E:
W: www.consultassure.com
P S Balasubramanyam
Bharat Venkat
Approved transnational audit firm. See pages 6-7. 13Locations
BOLIVIA BRAZIL
LA PAZ SÃO PAULO
QUINTEROS, MCCLELLAN RUSSELL BEDFORD DO BRASIL
Y ASOCIADOS, S.R.L. GRUPO MACIEL
Av. 6 de Agosto 2455, Edificio Hilda Alameda Santos, 1165
Piso 10º, La Paz, Bolivia 3° andar – sala 321
Postal Address: Jardim Paulista, São Paulo
P.O. Box 14674, La Paz, Bolivia SP – CEP 01419-001
T: +591 2 244 3830 / 3849 Brazil
E: T: +55 51 4007.1219
Tito Ángel Quinteros Cortez E:
W: www.russellbedford.com.br
Roger Maciel de Oliveira
SANTA CRUZ
QUINTEROS, MCCLELLAN
Everaldo Selau Scandolara
Y ASOCIADOS, S.R.L.
Condominio Villa Magna
Luciano Gomes dos Santos
Lado Este, Equipetrol Norte
Santa Cruz, Bolivia
Dennis Pavias Villalva
T: +591 3 345 1408
E:
Shaila Santos da Silva
Mario Alberto Quinteros Dávila
Luis Felipe Canto Barros
BOSNIA AND
HERZEGOVINA Willian Iribarren Reinaldo
See Correspondents.
André Henrique Gaspar
Éser Helmut Amorim
Wesley Fernandes Tuaf Garcia
Offices also in Porto Alegre,
Brasília, Rio de Janeiro, Belo
Horizonte and Curitiba.
14 Approved transnational audit firm. See pages 6-7.BULGARIA
VARNA Other offices:
PRIMORSKA AUDIT 1325, boul. Lemire
COMPANY OOD Drummondville, QC
Assurance & Financial Consultancy J2C 7X9, Canada
104 General Kolev Street T: +1 819 477 1234
Floor 5, Ap. 32 710, rue Bouvier
9002 Varna, Bulgaria bureau 200, Québec, QC
T: +359 52 608 874 / 875 G2J 1C2, Canada
E: T: +1 418 627 3666
W: www.pocompany.com
Iliya Iliev Offices also in Farnham, Brossard,
Terrebonne and Lachute.
Marian Nikolov
TORONTO
Valentina Nikolova KRP LLP
Chartered Professional Accountants
2797 John Street, Markham
Branch Office in Sofia: Ontario L3R 2Y8, Canada
36 Vitosha Blvd., Floor 4 T: +1 905 946 1300
Sofia 1000, Bulgaria E:
T: +359 879 127 017 W: www.krp.ca
Armando Iannuzzi (Tax)
CANADA
George Grignano
National website:
www.russellbedford.ca
Hartley Cohen
MONTRÉAL
FBL, SENCRL Marshall Egelnick
Société de Comptables
Professionnels Agréés / Jie (Jenny) Lian
Chartered Professional Accountants
505, boul. René-Lévesque O. Adriano Romeo
bureau 700, Montréal, QC
H2Z 1Y7, Canada
Ralph Rabinowicz
T: +1 514 875 0693
E:
Harris Kligman
W: www.fbl.com
Marcel Bergeron (Tax / Consulting)
Diane Fortin (Audit)
Mylène Pontbriand (Tax / Consulting)
Benoit St-Jacques (Audit)
Approved transnational audit firm. See pages 6-7. 15Locations
CAMEROON CHILE
YAOUNDÉ SANTIAGO
ARC RUSSELL BEDFORD CHILE
Audit & Consulting Auditores, Asesores Contables,
Omnisports - Av. Marc-Vivien Foé Tributarios y Financieros
Yaoundé Rosal 331, Piso 4, Sector Lastarria
Cameroon Santiago Centro, Santiago, Chile
Postal address: T: +56 2 25502400
B.P. 6297 Yaoundé, Cameroon E:
T: +237 222 213 631 W: www.russellbedford.cl
E: Miguel Pavez B.
W: www.arcauditconsulting.com
Zakari Pekekue Eledinda Ramírez M.
Ibrahima Hassanoui Claudia Cornejo M.
Office also in Douala. Jaime Guajardo M.
CAYMAN ISLANDS
CHINA
GEORGE TOWN
RUSSELL BEDFORD CAYMAN National website:
www.russellbedford.cn
Artemis House, 2nd Floor
67 Fort Street BEIJING
P.O. Box 1748 RUSSELL BEDFORD HUA - ANDER
Grand Cayman KY1-1109 Certified Public Accountants
Cayman Islands
5th Floor, Tower A
T: +1 345 769 6001 Kunsha Centre
E: 16 Xinyuanli
Naresh Shah Chaoyang District
Beijing 100027
Stephen Banks People’s Republic of China
T: +86 10 8468 2688
E:
W: www.huaander.com
Guoqi WANG
Judy REN
Romona ZHAO
Theresa LIU
Frank ZHENG
16 Approved transnational audit firm. See pages 6-7.Branch Office in Shanghai: GUANGZHOU
6A, East Hope Plaza RUSSELL BEDFORD
1777 Century Avenue GUANGZHOU LIMITED
Pudong New District Tax, Accounting & Business
Shanghai 200122 Advisory Services
People’s Republic of China Room 2411, Metro Plaza
T: +86 21 5820 8055 / 7012 183 Tian He Bei Road
/ 7022 / 7032 Guangzhou 510075
James CHANG People’s Republic of China
T: +86 20 8755 3908
James NGAI
HONG KONG
RUSSELL BEDFORD HONG KONG Erica XIONG
Tax, Accounting & Business
Advisory Services
Branch Office in Shanghai:
RUSSELL BEDFORD
Suite 12, 40th Floor
JAMES NGAI CPA LIMITED
Nan Zheng Building
Audit Practice
580 Nan Jing West Road
Room 1708, Dominion Centre Shanghai 200041
43 - 59 Queen’s Road East People’s Republic of China
Wanchai, Hong Kong
T: +86 21 5228 9913
T: +852 2851 0260
James NGAI
E:
W: www.russellbedford.com.hk
Erica XIONG
James NGAI
Jimmy CHUNG
SHANGHAI
SHANGHAI JIALIANG
CPAS LIMITED
Floor 14, Building 1, Huajiao Mansion
Lane 69, Nanchezhan Road
Huangpu District, Shanghai, 200011
People’s Republic of China
T: +86 21 6045 2588
E:
W: www.jialiangcpa.cn
Charles WANG
Jason LU
Jianhua QUE
Min CHEN
Hongyu LIN
Jennie XU
Approved transnational audit firm. See pages 6-7. 17Locations
COLOMBIA
National website: CARTAGENA
www.russellbedford.co RUSSELL BEDFORD DSA
BOGOTÁ Auditoría y Revisoría Fiscal
RUSSELL BEDFORD RBG Carrera 7 No. 5a-17, Piso 2
Audit, Tax, Legal & Transfer Pricing, Castillogrande, Cartagena
Accounting, Consulting, Outsourcing Bolívar, Colombia
Services and Digital Business T: +57 5 655 4860
Avenida 19, No. 118-30, Of. 508 E:
110111 Bogotá, Colombia W: www.dsa.la
T: +57 1 6293891 Didier Sanchez Reinoso
E:
W: www.russellbedford.com.co Daniel Sanchez Castellar
Luis Carlos Robayo Roger Roman Sanchez
Alexandra Arbeláez Cardona
Office also in Barranquilla.
Carlos Alberto Linares
MEDELLÍN
RUSSELL BEDFORD GRUPO GCT
CALI Asesores integrales en negocios
RUSSELL BEDFORD MCA Carrera 48 No.20-114
Consultores y Asesores Oficina 932 Torre 2
Empresariales / Auditores y Centro Empresarial Ciudad del Rio
Consultores Gerenciales Medellín, Antioquia, Colombia
Calle 19 No.2N-29, Oficina 902D T: +57 4 444 8883
Edificio Torre de Cali E:
Av. Las Americas W: www.grupogct.co
Cali, Colombia Gloria Stella Castaño Toro
T: +57 2 371 5566
E: David López Castaño
W: www.mcmontes.com.co
Carolina Montes Lopez (Audit)
Tulio Restrepo Rivera (Tax)
Catalina Rodríguez Hohman
18 Approved transnational audit firm. See pages 6-7.COSTA RICA CYPRUS
SAN JOSÉ LIMASSOL
RUSSELL BEDFORD COSTA RICA RUSSELL BEDFORD ISOMAR
ABBQ CONSULTORES, S.A. Chartered Certified Accountants
Certified Public Accountants & Registered Auditors
ABBQ OUTSOURCING, S.A. Chartered Tax Advisers
Outsourcing Services 8 Chrysorrogiatissis Street
CENFOCAH, S.A. 3040 Limassol, Cyprus
Human Capital Postal Address:
Calle 106A, Avenida 45 P.O. Box 56170
La Geroma, Pavas 3305 Limassol, Cyprus
San José, Costa Rica T: +357 25 274 100
Postal Address: E:
Apartado Postal 200-1017 W: www.auditcy.com
San José, Costa Rica Nicos Charalambides
T: +506 2520 0201
E: Costas Laoutaris
W: www.russellbedford.cr
Fernando Sánchez Castillo Angelica Papanidou
José F. Sánchez Pacheco Marinos L. Karydas
Gloria Guedez
CROATIA
ZAGREB
ANIS
revizija d.o.o.
ANIĆ-ANTIĆ & SESAR
porezno savjetovanje d.o.o.
Selska cesta 90/b
Zagreb 10000
Croatia
T: +385 1 4107 118
E:
E:
W: www.anisrevizija.hr
W: www.as-poreznosavjetovanje.hr
Dr.Sc. Paško Anić-Antić
Davor Sesar
Marko Anić-Antić
Approved transnational audit firm. See pages 6-7. 19Locations
CYPRUS (CONTD.) DENMARK
NICOSIA COPENHAGEN
INTERTAXAUDIT REVISION KØBENHAVN I/S
Audit - Tax - Assurance Approved Auditors, State-Authorized
18 Navarinou Street Public Accountants and Registered
Navarino Business Centre Public Accountants
Agios Andreas Nimbusparken 24, 3. sal
1100 Nicosia, Cyprus 2000 Frederiksberg, Denmark
Postal Address: T: +45 7026 06 30
P.O. Box 24300 E:
1703 Nicosia, Cyprus W: www.revisionkbh.dk
T: +357 22 400400 Bo Andersen
E:
W: www.intertaxaudit.com Mads Lutz Jørgensen
Aris Theophanous
Roys Kassapis
DOMINICAN REPUBLIC
Marios Phedonos SANTO DOMINGO
JOB BÁEZ SOTO
Andreas Kazamias Auditores & Consultores
Av. Lope de Vega No. 13
Marios Mili Edificio Progreso Business Center
Suite 503
Santo Domingo, Dominican Republic
Danou Irene
Postal Address:
Apartado de Correos 293
Toumazos Theodorou
Santo Domingo, Dominican Republic
T: +1 809 563 0420 / 6010
E:
CZECH REPUBLIC W: www.jbsauditores.com
PRAGUE Ana Carolina Franco Soto
EURO-TREND AUDIT, A.S.
Auditors, Accountants & Milagros Figuereo Balbuena
Corporate Consultants
Senovážné nám. 978 / 23 Alejandro Alberto Soto Job
110 00 Prague 1
Czech Republic
T: +420 603 555 227
E:
W: www.eurotrend-audit.cz
Petr Ryneš (Audit)
Lucie Švehlová (Tax)
20 Approved transnational audit firm. See pages 6-7.ECUADOR EGYPT
QUITO CAIRO
RUSSELL BEDFORD ECUADOR, S.A. RUSSELL BEDFORD
Av. República Oe3-30 y Ulloa SHERIF DABBOUS
Edificio Pinto Holding Assurance & Financial Consultancy
Quito, Ecuador 3 Mamar Behler St., Down Town
T: +593 2 2923 304 / 2922 885 11121 Cairo, Egypt
/ 2434 889 / 3317 794 T: +202 23951133 / 23934226
E: / 23934213
W: www.russellbedford.com.ec E:
Ramiro Pinto W: www.sherifdabbous.com
Sherif Mansour Dabbous
Iván Lara
Amira Thabet
Roberto Gallardo
Karim Dabbous
GUAYAQUIL
Office also in:
RUSSELL BEDFORD ECUADOR, S.A.
6 Shawarby St.
Av. Jose Santiago Castillo y Down Town, Cairo, Egypt
Justino Cornejo, Esquina
T: +202 23930059 / 23950011
Kennedy Norte, Guayaquil, Ecuador
T: +593 4 460 5592
E: EL SALVADOR
Ramiro Pinto SAN SALVADOR
RUSSELL BEDFORD CORNEJO
& UMAÑA
Urbanización Cumbres de la Escalón
Avenida las Cumbres No. 5-L
San Salvador, El Salvador
T: + 503 2264 5604 / 8074
E:
W: www.russellbedford.com.sv
Luis Alfredo Cornejo Martínez
Edwin David Umaña Mendoza
Approved transnational audit firm. See pages 6-7. 21Locations
FINLAND
TAMPERE NANTES
TILITOIMISTO K.J. WESTERBERG OY EOLIS
Hatanpään valtatie 13 Expertise comptable et
33100 Tampere commissariat aux comptes
Finland Accounting, Audit & Payroll Services
T: +358 3 270 270 14 rue du Bignon
E: Périphérique Nantes Sud
W: www.tilitoimistowesterberg.net 44840 Les Sorinières, France
Kaj Westerberg T: +33 2 40 34 27 98
E:
Tommy Westerberg W: www.cabinet-eolis.com
Valérie Gerbault
Laila Ojala
Sébastien Raud
Samu Kaipiainen
Clément Château
Hanna Rantala
PARIS
SAINT-HONORÉ PARTENAIRES
FRANCE
Cabinet d’audit, d’expertise
National website: comptable et de conseil en
www.russellbedford.fr finance d’entreprise
Audit, Accounting and Corporate
LYON Financial Advisory Services
PYRAMIDE CONSEILS 140 rue du Faubourg Saint-Honoré
Expertise comptable et 75008 Paris, France
commissariat aux comptes
T: +33 1 56 69 39 93
Tax, Accounting, Audit and
E:
Business Advisory Services
W: www.saint-honore.eu
Parc d’activité Greenopolis
Frédéric Burband (Audit / IFRS)
31 rue Laure Diebold CS 50310
69337 Lyon Cedex 09
France Emmanuel Dupeux (International)
T: +33 4 72 60 56 56
E: Emmanuel Klinger (Acct. / Payroll)
W: www.pyramide-conseils.fr
Laëtitia Lozano Denis Van Strien (Tax)
Ludovic Riboulon Xavier Groslin (Audit / Risk Mgt.)
Stéphane Mottet
Offices also in Villefranche-sur-
Saône and Craponne.
22 Approved transnational audit firm. See pages 6-7.GEORGIA
TBILISI DÜSSELDORF
RUSSELL BEDFORD AAC FRANZ REISSNER
Audit, Tax & Consulting TREUHANDGESELLSCHAFT MBH
7 Chitaia Street, Apt. 2 (FRTG Group)
Tbilisi 0102 Wirtschaftsprüfungsgesellschaft
Republic of Georgia Prinz-Georg-Straße 15
T: +995 32 2 910 996 40477 Düsseldorf, Germany
/ 711 999 / 712 999 T: +49 211 94403-0
E: E:
W: www.russellbedford.ge W: www.frtg-group.de
Zviad Akhvlediani Wolfgang Hohl
Alexander Okromchedlishvili
FRTG Group offices also in Berlin,
Bremen, Essen, Hamburg, Krefeld,
Khatuna Goletiani Rostock, Waldems, Weißenfels
and Wuppertal.
GERMANY FRANKFURT
National website: BEEH & HAPPICH GMBH
www.russellbedford.de Wirtschaftsprüfungsgesellschaft
Steuerberatungsgesellschaft
BERLIN
Rennbahnstraße 72-74
DOMUS AG 60528 Frankfurt, Germany
Wirtschaftsprüfungsgesellschaft
T: +49 69 976 515-0
Steuerberatungsgesellschaft
E:
Lentzeallee 107 W: www.beeh-happich.de
14195 Berlin, Germany
Ina Maxwitat
T: +49 30 89 78 1222 / 89 78 10
E:
Johann Peter Klein
W: www.domus-ag.net
Prof. Dr. Klaus-Peter Hillebrand
Office also in Potsdam.
Daniela Jochmann-Markus
Thomas Winkler
Frank Fiolka
Offices also in Dresden,
Düsseldorf, Erfurt, Frankfurt/Oder,
Hamburg, Hannover, Magdeburg,
Potsdam, Prenzlau, Rostock
and Senftenberg.
Approved transnational audit firm. See pages 6-7. 23Locations
GERMANY (CONTD.)
HALLE WESTFALEN / MUNICH
OSNABRÜCK / BIELEFELD / HBS GMBH
GÜTERSLOH Wirtschaftsprüfungsgesellschaft
TOMIK + PARTNER MBB Thomas-Wimmer-Ring 3
Wirtschaftsprüfungsgesellschaft 80539 Munich, Germany
Steuerberatungsgesellschaft
T: +49 89 64 20 13-0
Kättkenstraße 8 E:
33790 Halle in Westfalen W: www.hbs-wp.de
Germany
Wolfgang Hedel
T: +49 5201 8166-0
E:
W: www.tomik-partner.de Regine Köppel
Dr. Roland Tomik
STUTTGART / FREIBURG
Carsten Hüttemann (Audit) LIMBERGER FUCHS KOCH
& PARTNER
Victoria Willcox-Heidner (Tax / Intl. Svs) LFK RHENUS-TREUHAND GMBH
Wirtschaftsprüfer - Rechtsanwälte -
Stephan Strothenke (Tax / Intl. Svs) Steuerberater
Steinkirchring 1
78056 Villingen-Schwenningen
HAMBURG Germany
DOBERENZ UND PARTNER T: +49 77 20 955-0
Wirtschaftsprüfer - Steuerberater E:
W: www.lfkvs.de
Fischertwiete 2, Chilehaus A
20095 Hamburg, Germany Thomas Bußhardt
T: +49 40 46064-0
E: Klaus Huber
W: www.doberenz.de
Rolf Dröge (Audit) Thomas Geyer
Burghard Solinsky (Tax) Daniel Karl
Sven Rothenbacher (Tax) Sascha Wieckenberg
Katalin Varnáy (Audit) Arne Palm
Pamela Leisle
Offices also in Trossingen, Tuttlingen
and Offenburg.
24 Approved transnational audit firm. See pages 6-7.GREECE HONDURAS
ATHENS SAN PEDRO SULA
ACTION AUDITING S.A. SARMIENTO & ASOCIADOS,
Certified & Registered Auditors S. DE R. L.
45 Michalakopoulou Str Auditoría, Impuestos y Consultoría
Office No 55, 5th Floor 13 Avenida, 7 Calle A, N.O., (Esquina)
11528 Athens, Greece Barrio Los Andes.
T: +30 210 7217915 / 7235720 San Pedro Sula, Cortes, Honduras
E: T: +504 2550-6380
W: www.russellbedford.gr / 2550-5958 / 2516-1138
Stavros Papantonis E:
W: www.sarmientoyasoc.com
Vasileios Charissis Orlando A. Sarmiento
Vasileios Palmos Flor Valladares
Eleftherios Krikzonis Office also in Tegucigalpa.
HONG KONG
GUATEMALA
See China.
GUATEMALA CITY
RUSSELL BEDFORD GUATEMALA
GARCÍA SIERRA Y ASOCIADOS HUNGARY
Auditors, Tax Advisers and BUDAPEST
Business Consultants
ICT EURÓPA FINANCE KFT
Diagonal 6, 10-50, Zona 10 Administrative services group
Edificio Interaméricas World
INTERNATIONAL CONSULTING
Financial Center, Torre Norte
TEAM AUDIT KFT
Nivel 14, Oficina 1401
Guatemala City, C.A. 01010 Fehérvári út 50-52
Guatemala (Dexagon Offices)
3rd floor
T: +502 2504 9600
1117 Budapest
E:
Hungary
W: www.russellbedford.com.gt
T: +36 1 33 44 279
Oscar Ernesto García Sierra
E:
W: www.icteuropa.hu
Wendy Janeth García Miranda
György Lovász (Consultancy)
Rocío de María García Miranda
István Csomós (Tax & Accounting)
Gábor Gulyás (Audit)
Approved transnational audit firm. See pages 6-7. 25Locations
INDIA
SHARP & TANNAN GROUP SHARP & TANNAN ASSOCIATES
MUMBAI Internal Audits, M&A Advisory,
Executive Search
SHARP & TANNAN
Chartered Accountants 87 Nariman Bhavan
227 Nariman Point
2nd Floor, Ravindra Annexe Mumbai 400 021, India
194 Churchgate Reclamation
Mumbai 400 020, India T: +91 22 2202 2224
/ 2202 8857 / 6153 7500
T: +91 22 22869900; 22047722 E:
/ 23 / 22046647 W: www.sharp-tannan.com
E:
W: www.sharp-tannan.com Tirtharaj A. Khot
Shreedhar T. Kunte
Pramod Bhise
Ramnath D. Kare Hemal Modi
Sapan Gandhi
Edwin P. Augustine Parthiv Desai
Hemul Desai
Raghunath P. Acharya
Amit Shah
Firdosh D. Buchia Office in Pune:
802 Lloyds Chambers
P. S. K. Menon opp. Ambedkar Bhavan
M.H. Motiwala Dr. Ambedkar Road
Pune 411 011, India
T: +91 20 2605 0802
Office in Pune:
E:
505 & 506, Amar Business Park
Pramod Bhise
5th Floor, Baner Road
Pune - 411045
T: + 91 9820284584 Office in Baroda (Vadodara):
E:
“Geeta Kunj”, 1 Bhaktinagar Society
Raghunath P. Acharya behind ABS Towers, Old Padra Road
Baroda 390 007, India
T: +91 265 232 7672 / 3
Office also in Goa.
E:
Sapan Gandhi
26 Approved transnational audit firm. See pages 6-7.Office in Ahmedabad (Gujarat): CHENNAI
2A / 807, Palladium Complex SHARP & TANNAN
Corporate Road, near Vodafone House Chartered Accountants
off S G Road, Prahlad Nagar Parsn Manere, A-Wing
Ahmedabad 380 015, India 3rd Floor, 602 Anna Salai
T: +91 79 2970 2082 / 95825 Chennai 600 006, India
98191 / 99688 88755 T: +91 44 2827 4368
Hemal Modi / 2822 9534 / 2822 8386
E:
W: www.sharp-tannan.com
NEW DELHI Viswanathan Vaidyanathan
SHARP & TANNAN
Chartered Accountants Rajesh Kumar Padamchand
205-207, Ansal Tower
38 Nehru Place Vinod Kumar Devasahayam
New Delhi 110019, India
T: +91 11 4103 2506 Lalitha V. R.
/ 4103 3506
E:
W: www.sharp-tannan.com Office in Bangalore:
Rajkumar Khullar 103 Midford House
1 Midford Garden, off M.G. Road
Pavan K. Aggarwal Bangalore 560 001, India
T: +91 80 2555 0987
E:
Rajeshkumar Padamchand
Office in Coimbatore:
9, Verivada Street, Appusamy Layout
Redfields, Race Course,
Coimbatore 641 045, India
T: +91 42 2427 4500
E:
Viswanathan Vaidyanathan
Approved transnational audit firm. See pages 6-7. 27Locations
INDONESIA ISLE OF MAN (BRITISH ISLES)
JAKARTA DOUGLAS
RUSSELL BEDFORD SBR SMP GROUP LIMITED
KAP SYARIEF BASIR DAN REKAN Clinch’s House, Lord Street
Registered Public Accountants Douglas, Isle of Man IM99 1RZ
RUSSELL BEDFORD INDOMITRA T: +44 1624 683229
Management & Tax Consultants E:
SBR PARTNER W: www.smppartners.com
Law Firm David Hudson
Graha SBR
Jl. Tanjung Barat Raya, No. 146 Stephen Turner
Jakarta Selatan 12530, Indonesia
T: +62 21 782 0681 / 0682 / 0683 Anne Baggesen
E:
W: www.russellbedford.co.id Ian Begley
Syarief Basir
Daniel Cadamy
Tubagus Arief Prima
Ted Pepper
Tria Marhendra
ISRAEL
IRELAND TEL-AVIV
Regional website: RAVEH, RAVID & CO.
www.russellbedford.ie Certified Public Accountants
DUBLIN 32A Habarzel Street, 4th Floor
Tel-Aviv 69710, Israel
COONEY CAREY
Chartered Accountants, T: +972 3 7676 999
Taxation & Business Advisors E:
W: www.raveh-ravid.co.il
The Courtyard, Carmanhall Road
Sandyford, Dublin 18, Ireland Abir Raveh
T: +353 1 677 9000
E: Itshak Ravid
W: www.cooneycarey.ie
Anthony R. Carey (Business Advisory) Doron Cohen (Tax)
Gordon Hayden (Head of Taxation) Revital Tov-Shimoni
Gerry Higgins (Tax Planning) Omer Raveh
Paul Leonard (Forensic / Mediation) Nir Ravid
Des McCann (Audit)
Mary Flanagan (Company Formation)
28 Approved transnational audit firm. See pages 6-7.ITALY
National website: ROME
www.russellbedford.it RUSSELL BEDFORD SITAX
BOLOGNA Certified Public Accountants,
Tax & Business Advisors
MAGAGNOLI & ASSOCIATI
Consulenza Tributaria, Palazzo Bernini
Societaria e Aziendale Via della Mercede, 11
00187 Rome, Italy
Via M. D’Azeglio, 48
40123 Bologna, Italy T: +39 06 69924959
E:
T: +39 051 644 86 62 W: www.sitax.it
E:
W: www.magagnoli-associati.com Ferdinando De Feo (M&A)
Massimiliano Magagnoli
Franco Pichiorri
Luca Borella
Francesco Cicculli
Claudia Branchini
Fabrizio Di Gravio (Audit)
MILAN Paolo Parente
STUDIO CORNO
Consulenti, commercialisti Office also in Milan (Audit).
e avvocati internazionali
Tax, Accountancy, Payroll,
and Legal Consultants JAPAN
Via Mameli, 11
TOKYO
20851 Lissone
Milan, Italy SHINSEI INTERNATIONAL TAX CO.
T: +39 039 2456792 3F Tamagawa Shinjuku Bldg.
E: 2-9-22 Shinjuku, Shinjuku-ku
W: www.studiocorno.it Tokyo, 160-0022, Japan
Fabio Corno T: +81 90 93020 3682
E:
W: www.shin-sei.jp
Giorgio Corno
W: www.itenkakaku.com
Shinichi Fukushima
Masatoshi Ito
Shinichi Takagi
Approved transnational audit firm. See pages 6-7. 29Locations
JERSEY (BRITISH ISLES) KAZAKHSTAN
ST HELIER ALMATY
SMP GROUP LIMITED RUSSELL BEDFORD A+ PARTNERS
Charter Place, 23-27 Seaton Place International Auditing Company LLC
St Helier, Jersey JE1 1JY International Consulting Firm LLC
T: +44 1534 835880 RB PARTNERS IT-AUDIT LLC
E: RB PARTNERS ACADEMY LLC
W: www.smppartners.com 202, Al-Farabi Ave.
Stephen Turner Almaty 050043
Republic of Kazakhstan
T: +7 727 399 80 00 /
80 01 / 81 18
JORDAN E:
AMMAN W: www.rbpartners.kz
ARAB PROFESSIONALS CO. Sholpanay Kudaibergenova
Abu Al Hajj Commercial Complex
Building No. 148, 2nd Floor Dr. Margarita Bassabikova
Queen Rania Street, Amman Yerlan Arnabekov
Jordan Irina Stavitskaya
Postal address:
P.O. Box 921879 - Zip code: 11192 Branch Offices in Aktobe
Amman, Jordan and Astana.
T: +962 6 5151125
E:
KENYA
W: www.apcjordan.com
Ibrahim Hammoudeh NAIROBI
RUSSELL BEDFORD ALEXANDER
Fahed Hammoudeh & ASSOCIATES
ALEXANDER MCDONALD
Jihad Abu Odeh & SCOTT
Audit - Tax - Advisory
Amin Samara BUCS House
End of General Mathenge Road
off Lower Kabete Road
Westlands
Nairobi
Kenya
T: +254 20 444 3692
/ 3546 / 7147
E:
W: www.russellbedford.ke
Assifdin Ferozdin
Dennis Gitonga
Reena Nagda
Lawrence Ngugi
Ashwinkumar R. Patel
30 Approved transnational audit firm. See pages 6-7.KUWAIT LEBANON
KUWAIT CITY BEIRUT
RB SAAD AL BLOUSHI BUREAU SAGHIR & ASSOCIATES
& PARTNERS Audit · Tax · Advisory
Chartered Accountants 3rd floor Trillium Beirut
& Business Advisers Achrafieh, Corniche el Nahr
Panasonic Tower, 18th Floor Beirut, Lebanon
Fahad Al Salem Street, Qibla Postal Address:
P.O. Box 5613 P.O. Box 14-6191
Safat 13057, Kuwait Beirut, Lebanon
T: +965 2224 8717 T: +961 1 611771 / 3 010081
E: E:
W: www.russellbedfordbsa.com
Dr. Eyad A. Al Reshaid Mahmoud Saghir
K. V. Hari Prasad Abdul Kader Saghir
Mohamad Saleh
KYRGYZSTAN
BISHKEK
RUSSELL BEDFORD APG LLC LUXEMBOURG
102 Kurmanaliev St. HOCHE PARTNERS CORPORATE
Bishkek, 720051 SERVICES S.A.S.
Kyrgyzstan 121, avenue de la Faïencerie
T: +996 312 363104 / L-1511, Luxembourg
555 111174 / 553 556 000 T: +352 26 21 14 1
E: E:
E: W: www.hochepartners.lu
W: www.russellbedford.kg
Alain Heinz
Nagima Umralieva
Laurent Kind
Omurbek Ibraimakunov
Bakyt Zhumadylov AVEGA REVISION S.À R.L.
Cabinet de révision agréé
2, rue Edward Steichen
L-2540 Luxembourg
T: +352 26 38 51 155
E:
W: www.avega.lu
Frank Thihatmar
Approved transnational audit firm. See pages 6-7. 31Locations
MALAYSIA MAURITIUS
KUALA LUMPUR EBENE
RUSSELL BEDFORD LC KROSS BORDER BUSINESS
& COMPANY SOLUTIONS LTD
Chartered Accountants 3B-01, Third Floor, Citius Building
Suite 37, Level 21, Mercu 3 31 Cybercity, Ebene, Mauritius
No. 3, Jalan Bangsar, KL Eco City T: + 230 454 6868
59200 Kuala Lumpur E:
T: +603 2202 6666 W: www.kbbs.co
E: Dr. Yasheel Jingree
W: www.russellbedford.com.my
Cecil CHIN Kim Chung Jaye C. Jingree
Gavin FOO Tun Xiang
MEXICO
LOH Kok Leong
MEXICO CITY
TEOH Wuey Sze RUSSELL BEDFORD MÉXICO
Public Accountants
& Business Consultants
Adeline THOR Sue Lyn
Miguel de Cervantes Saavedra
No. 301, Southern Tower
Aries WONG Lai Cheng
Col. Granada, C.P. 11520
Miguel Hidalgo, Mexico City
Mexico
MALTA T: +52 55 5262 4800
E:
FGURA
W: www.russellbedford.mx
SG MALTA LIMITED
Javier Jiménez
Assurance, Accounting,
Consultancy & Tax Services
Gabriel Manrique
23, South House
Hompesch Road, Fgura, FGR 2010
Malta José Rodríguez
T: +356 21660962 /
+356 998242402 Asunción de la O
E:
W: www.sgmalta.eu Fernando Velázquez
Sandro Grech
Ambrosio Gómez
Luis Miguel Guerra
Jesús Sánchez
Israel Miñon
32 Approved transnational audit firm. See pages 6-7.Branch Offices: GUADALAJARA
RUSSELL BEDFORD MÉRIDA RUSSELL BEDFORD
Eduardo Crespo Roldán GUADALAJARA
Public Accountants
& Business Consultants
RUSSELL BEDFORD VERACRUZ Av. México No. 2436
Oscar Heredia Cruz Col. Ladrón de Guevara
44600 Guadalajara, Jalisco, Mexico
José Enrique Ramírez T: +52 33 3642 2003
E:
W: www.russellbedford.mx
RUSSELL BEDFORD J. Ernesto López Acosta
SAN LUIS POTOSÍ
Octavio Arenas Solano Andrés Verduzco Cota
RUSSELL BEDFORD Hiram Briseño Hanon
AGUASCALIENTES
Raymundo Martínez Saucedo Julio Antonio Mange Romano
Yessica Ureña Jaime Humberto Salcedo Sainz
Guillermo de la Torre Barba
RUSSELL BEDFORD
LA PAZ – LOS CABOS
Héctor Negrón Hernández
Cipriano Alberto Ceseña Coria
Imelda Ceseña MONTERREY
RUSSELL BEDFORD MONTERREY
RUSSELL BEDFORD Public Accountants
QUERÉTARO & Business Consultants
Héctor Malo Flores Belisario Domínguez 2120
Piso 5-1, Col. Obispado
Roberto Cruz Domínguez Monterrey 64060, Nuevo León
Mexico
T: +52 81 8345 7000
RUSSELL BEDFORD E:
CIUDAD JUÁREZ W: www.russellbedford.mx
Esteban Estrada Madrid Baldomero Riojas
Daniel Véliz Miranda Ricardo Troncoso
Héctor Candelaria
RUSSELL BEDFORD CHIHUAHUA
Alejandro Montes
Pedro Muñiz
Rogelio Ruiz
Approved transnational audit firm. See pages 6-7. 33Locations
MEXICO (CONTD.)
RUSSELL BEDFORD PUEBLA
NUEVO LAREDO RUSSELL BEDFORD PUEBLA
(Branch Office) Public Accountants
Gabino David Carreño & Business Consultants
Teziutlán Sur No. 38
Pedro Montes Esq. 3 Poniente, Col. La Paz
72160 Puebla, Puebla
Mexico
CULIACÁN T: +52 22 2245 5730
RUSSELL BEDFORD CULIACÁN E:
Public Accountants W: www.russellbedford.mx
& Business Consultants Armando Águila Baeza
Av. Álvaro Obregón y Rosales
No. 623-117 Norte José Ramón Camino Monroy
Edif. Clouthier, Col. Centro
80000 Culiacán, Sinaloa Xochitl Contreras Olvera
Mexico
T: +52 66 7715 2831
E:
W: www.russellbedford.mx MOROCCO
Francisco Javier Gaxiola Godoy CASABLANCA
EL MAGUIRI & ASSOCIÉS
Perla Gaxiola Accounting, Auditing, Tax,
Legal & Advisory Services
5 Pleiades Street, Imrane Tower
MEXICALI 1st Floor, 20390 Casablanca
RUSSELL BEDFORD MEXICALI Morocco
– S.L. RÍO COLORADO T: +212 522 86 57 36 /
Public Accountants +212 522 86 55 90
& Business Consultants E:
Av. Félix Contreras Núm. 1800 W: www.elmaguiri.ma
Col. Residencias, 83448 Dr. Issam El Maguiri
San Luis R.C., Sonora
Mexico
Mahir El Maguiri
T: +52 65 3534 6950
E:
Hind El Alami
W: www.russellbedford.mx
Joel Torres Gutiérrez
Oscar Daniel Beltrán Ruiz NEPAL
See Correspondents.
Ilián Márquez Lamarque
34 Approved transnational audit firm. See pages 6-7.NETHERLANDS
National website: THE HAGUE
www.russellbedford.nl STOLP+KAB
APELDOORN Consultants and Accountants
BOON Charlotte van Pallandtlaan 24
Accountants & Belastingadviseurs 2272 TR Voorburg
Netherlands
Christiaan Geurtsweg 1
7335 JV Apeldoorn T: +31 70 3209355
Netherlands E:
W: www.stolpkab.nl
T: +31 55 5498500
E: Michaël Peffer (Tax)
W: www.boon.nl
Bas Kok Erwin Toet (SME)
Aris Ruitenbeek Roy ter Heijden (Audit)
Jan W.A. van der Put
SCHIPHOL–AMSTERDAM
G. René Rotscheid STOLP+KAB
Consultants and Accountants
Spoorstraat 34, P.O. Box 154
GRONINGEN 2370 AD Roelofarendsveen
Netherlands
VAN DER MEER
Accountants & Adviseurs T: +31 71 3315200
E:
Van Ketwich Verschuurlaan 287 W: www.stolpkab.nl
9712 SM Groningen
Netherlands Michiel Polman (SME)
T: +31 50-3137040
E: John Kret (Tax)
W: www.vandermeer-accountants.nl
G.R. (Grady) Hofstra Tom Hoogenboom (SME)
Dr. Rudy Hooiveld (Audit) Marco van der Zwet (SME)
Jelle IJntema (Tax)
ROTTERDAM
STOLP+KAB
Offices also in Oosterwolde Consultants and Accountants
and Leek.
Gentseweg 10, 2803 PC Gouda
Netherlands
T: +31 070 320 93 55
E:
W: www.stolpkab.nl
Edwin Kleefstra (Tax)
Approved transnational audit firm. See pages 6-7. 35Locations
NIGERIA OMAN
LAGOS MUSCAT
JKLC PROFESSIONAL SERVICES MATRIX OMAN
5th Floor, Niger Insurance Building Chartered Accountants
48/50 Odunlami Street & Business Advisors
Off Broad Street Suite #207, 2nd Floor, Bldg #4
Lagos, Nigeria Azaiba Commercial Complex
T: +234 906 932 7216 Azaiba, Muscat
E: Oman
W: www.jklc-russellbedford.com Postal address:
Adeleke Adedoyin P.O. Box 117, Postal Code 103
Bareeq Al Shatti, Muscat, Oman
Collins Chukwuma Igwe T: +968 244 96007
E:
W: www.matrixoman.net
Korede Odulaja
Balkrishn Kamath
Joyce Bassey
PAKISTAN
Branch office in Ikeja, Lagos.
LAHORE
RAHMAN SARFARAZ RAHIM
NORTH MACEDONIA IQBAL RAFIQ
SKOPJE Chartered Accountants
B&LJ - BORO I LJUPCO D.O.O. Principal Office:
Audit, Valuation & 54-P, Gulberg-II
Financial Consulting Lahore 54660, Pakistan
Drezdenska 52 T: +92 42 3587 5965 / 5968
Opstina Karposh E:
Skopje E:
1000 W: www.rsrir.com
North Macedonia Rashid Rahman Mir
T: +389 23081185 Abdur Rahman Mir
E: Muhammad Ayub Arif
Ivana Atanasovska
Branch Office:
Borislav Atanasovski 72-A, Faisal Town, Lahore, Pakistan
T: +92 42 3516 0431-2
Rodne Kocevska E:
E:
Zubair Irfan Malik
NORWAY
See Correspondents.
36 Approved transnational audit firm. See pages 6-7.PALESTINIAN TERRITORY
KARACHI GAZA
RAHMAN SARFARAZ RAHIM BADREDDIN
IQBAL RAFIQ Public Accountants
Chartered Accountants and Financial Consultants
Plot No. 180, Block-A, S.M.C.H.S. 6th floor, Alzafer 9 Building
Karachi 74400, Pakistan Al Saraya St., Gaza
Palestinian Territory
T: +92 21 3454 9345 / 9349
E: T: +972 8 2820 855
W: www.rsrir.com E:
W: www.badreddin.ps
Muhammad Iqbal Sumar
Mothuffar Badreddin
Muhammad Rafiq Dosani
Abdul Rahim Salim Bhai
Firas Badreddin
Muhammad Waseem
Muhammad Saad Shhada M. Badreddin
RAWALPINDI / ISLAMABAD
RAHMAN SARFARAZ RAHIM Office also at:
IQBAL RAFIQ 112 Administration Building,
Chartered Accountants Gaza Industrial Zone.
48, Street 19, Clifton Township
Adyala Road, Rawalpindi, Pakistan PANAMA
T: +92 51 5572 667
M: +92 33 3563 1449 PANAMA CITY
E: FORERO GORDÓN & ASOCIADOS
W: www.rsrir.com Contadores Públicos Autorizados
Mahmud ul Hasan Forero Gordón Building
50th & 56th Street East
Panama City, Panama
T: +507 223-8498 / 223-8499
E:
W: www.forerogordon.com
Rogelio A. Forero Gordón
Gabriel A. Forero Gordón
Rogelio A. Forero de Gracia
Javier Morán
Approved transnational audit firm. See pages 6-7. 37Locations
PARAGUAY PHILIPPINES
ASUNCIÓN METRO MANILA
CASCO & ASOCIADOS M. F. PADERNAL AND CO.
Contadores Públicos Certified Public Accountants
Jejuí 1036 e/ Avda. Colon y Suite 1205
Hernandarias, Asunción, Paraguay Antel Global Corporate Center
T: +595 21 480 260 / 261 3 Julia Vargas Avenue
T: +595 0982 491 029 Ortigas Center
E: Pasig City 1605, Philippines
T: +632 8687 61 51 / 52
W: www.cascoasociados.com.py E:
Dr. Luis A. Casco B. W: www.mfpadernal.com
Ma. Milagros F. Padernal
Cecilio Riveros
Madonna Mia S. Dayego
PERU
POLAND
LIMA
LUIS ACOSTA PECHE & WARSAW
ASOCIADOS S.C. DE R.L. RUSSELL BEDFORD POLAND
Contadores y Auditores SP. Z O.O.
LA CORPORATION Tax, Audit, Accounting, Law,
ACCOUNTING S.A.C. Corporate Finance & Training
Consultores de Negocios RUSSELL BEDFORD POLAND
Av. Paseo de la República No. AUDYT SP. Z O.O.
3127, Piso 7, San Isidro, Lima, Peru RUSSELL BEDFORD DMOWSKI I
T: +511 422-2867 / 221-1996 WSPOLNICY SP.K.
/ 221-2242 Atlas Tower, Al. Jerozolimskie 123A
E: 02-017 Warsaw, Poland
W: www.russellbedford.pe T: +48 22 299 01 00 / 276 61 80
Luis Rolando Acosta Peche E:
W: www.russellbedford.pl
Janet Llerena Torres Dr. Andrzej Dmowski
Grażyna Zaremba
Dr. Rafał Nawrot
Leszek Dutkiewicz
Grzegorz Blaszkowski (Audit)
Wojciech Oska
Offices also in Katowice, Poznań,
Wrocław and Gdynia.
38 Approved transnational audit firm. See pages 6-7.PORTUGAL QATAR
LISBON DOHA
TOCHA, CHAVES & ASSOCIADOS SAOUD ABDULLA - RBSA
Sociedade de Revisores Oficiais Certified Public Accountants
de Contas, Lda. Office #1, 10th Floor, Al-Kaabi Tower
Edifício Lisboa Oriente Al-Aaliya Street, Old Salata
Av. Infante Dom Henrique, 333-H Doha, Qatar
Escritórios 21 e 25 Postal Address:
1800-282 Lisbon, Portugal P.O. Box 47539
T: + 351 213 590 751 / 4 Doha, Qatar
E: T: +974 4462 6506
W: www.tcasroc.com E:
Floriano Tocha W: www.russellbedford.qa
Hani Mukhaimer
Paulo Chaves
Mutasim Mukhaimer
PUERTO RICO
PONCE ROMANIA
RRC CPA GROUP, PSC BUCHAREST
Certified Public Accountants 3B EXPERT AUDIT SRL
& Consultants Auditors · Accountants · Consultants
35 Calle Isabel 114 Aurel Vlaicu Street
Ponce Bucharest 020098
00730-3816 Romania
Puerto Rico
T: +40 21 211 74 59 / 69
Postal Address: E:
P.O. Box 336876, Ponce W: www.auditor.ro
PR 00733-6876 Puerto Rico
Octav Badiu
T: +1 787 843 5500
E: Adriana Badiu
W: www.rrccpagroup.com Andrei Badiu
Jaime Banchs Rodriguez
José A. Colón Alvarez
Juan Reyes Ramis
Eric Rosaly Torres
Approved transnational audit firm. See pages 6-7. 39Locations
RUSSIAN FEDERATION SAUDI ARABIA
MOSCOW RIYADH
RUSSELL BEDFORD IAS RUSSELL BEDFORD ALHOSHAN
Banking & Consulting Group Certified Public Accountants
2 Novodmitrovskaya St., Bldg. 1 & Consultants
Moscow, 127015 4th Floor, Olaya Building
Russia Olaya Main Street, Olaya
T: +7 495 134 00 01 Riyadh, Saudi Arabia
E: Postal Address:
W: www.i-ias.ru P.O. Box 52654
Dr. Mikhail Bryukhanov Riyadh 11573, Saudi Arabia
T: +966 11 4649166
Yana Semenova E:
W: www.alhoshan.com
Omar M. AlHoshan
Offices also in St. Petersburg,
Yekaterinburg, Pervouralsk and Tver. Dr. Ahmed Baraka
SAINT PETERSBURG Khalid Bardaweel
ASB AUDIT COMPANY
Nevsky Prospect 104, lit. A, 9-H
Saint Petersburg 191025
SERBIA
Russia
T: +7 812 272 63 89 / 448 24 76 BELGRADE
E: RUSSELL BEDFORD DIJ D.O.O.
W: www.asbaudit.ru Audit, Accounting, Tax and Consulting
Natalya Ershova 119b Dimitrija Tucovica St.
Belgrade, Serbia
Tatyana Miroshnichenko T: +381 11 24 24 869
Irina Iurina E:
W: www.dijaudit.rs
Office also in Sosnovy Bor. Bojana Medulović
Jagoda Jovanović
40 Approved transnational audit firm. See pages 6-7.SINGAPORE SPAIN
STEVEN TAN National website:
RUSSELL BEDFORD PAC www.russellbedford.es
Public Accounting Corporation BARCELONA
231 Mountbatten Road GNL RUSSELL BEDFORD
Block D #01-03 Audit, Consulting & Advisory,
Mountbatten Centre Tax, Outsourcing
Singapore 397999
c/ Josep Irla i Bosch, 1-3, Bajos
T: +65 6222 7088 08034 Barcelona, Spain
E:
W: www.russellbedford.com.sg T: +34 93 205 33 01
E:
Andrew Lim W: www.gnlrussellbedford.es
Juan Luis Larrumbe Lara
Wong Kok Siong
Ricardo García-Nieto Serratosa
Eugene Yio
Ki Lian Heng MADRID
A.G. CONSULTORES
Tax, Legal & Accountants
SOUTH AFRICA Paseo Marqués de Zafra, 38 bis 1º D
JOHANNESBURG 28028 Madrid, Spain
WATERMARK AUDITORS T: +34 913 401 100
E:
INCORPORATED W: www.agconsultores.com
Ground Floor, Unit 2 José Luis Gómez Pineda
Fourways Manor Office Park
1 Macbeth Avenue, Cnr. Roos Street
Fourways 2055, South Africa Carmen Blánquez Martínez
Postal Address:
PO Box 2295, Lonehill 2062
South Africa
T: +27 11 705 0000
E:
W: www.watermarkgroup.co.za
Nick Reed
Alex Short
Approved transnational audit firm. See pages 6-7. 41Locations
SPAIN (CONTD.)
RUSSELL BEDFORD SAN SEBASTIAN
GNL ADVISORY AGEM CONSULTORES
Audit & Advisory Y AUDITORES, S.L.
Paseo Marqués de Zafra, 38 bis 1º D Business Consultants and Auditors
28028 Madrid, Spain Tax and Legal Advisers
T: +34 91 340 11 00 Parque Empresarial Zuatzu
E: Edif. Zurriola, Planta Baja, Local 8
W: www.russellbedford.es C/ Francisco Grandmontagne 1
Ricardo García-Nieto Serratosa 20018 San Sebastián, Spain
T: +34 943 217 422
Javier Concejo E:
W: www.agem.es
José Luis Gómez Pineda Asier Ilzarbe Vergara
Nerea Bengoa Arzac
MÁLAGA
Eider Ibarzabal Barrenechea
IDEA ASESORES, S.L.
Consulting, Auditing and Tax Services
Jonathan Felgueroso Conde
c/ Puerta del Mar, 20
2ª Planta
29005 Málaga, Spain
VALENCIA
T: +34 952363669
E: RUSSELL BEDFORD MARTÍNEZ
W: www.ideaasesores.com Y OJEDA AUDITORES, S.L.
Auditing Services
Juan Macías
C/ Transits 2, 1º B
46002 Valencia, Spain
Ana Pérez (Audit)
T: +34 963 106 046
E:
Rocío Luna (Tax) W: www.russellbedford.es
Gabriel Martínez García
Jaime Salvador García
42 Approved transnational audit firm. See pages 6-7.SWEDEN
ZARAGOZA LR REVISION & REDOVISNING
NAVARRO Y LLIMA, S.L.P. A national network of independent
Economistas, Auditores firms with offices in more than 70
y Asesores Fiscales locations throughout Sweden.
Paseo Sagasta 45, 3º Izq.
For locations see:
50007 Zaragoza, Spain
www.lr-revision.se/valj-kontor
T: +34 976 250 015
E: Primary contacts:
W: www.navarroyllima.com
CENTRAL OFFICE
Esperanza Llima
LR REVISION & REDOVISNING
SVERIGE AB
NAVARRO LLIMA ABOGADOS, S.L. Holländargatan 22
Asesores Legales y Tributarios SE-113 59 Stockholm, Sweden
Paseo Independencia 24-26, 6º, 3a T: +46 8 545 882 39
50004 Zaragoza, Spain M: +46 705 95 92 90
M: +46 725 88 70 47
T: +34 976 974 720
W: www.lr-revision.se
E:
W: www.navarrollimaabogados.com Martin Johansson
Jaime J. Navarro
Martina Mayer
Maria Gurrea
STOCKHOLM
LR REVISION STOCKHOLM CITY AB
SRI LANKA
Sveavägen 47
See Correspondents. 113 59 Stockholm, Sweden
T: +46 703 600 21 23
ST. VINCENT (WEST INDIES) Elin Witt
KINGSTOWN
KDLT GO REVISION & CONSULTING AB
Chartered Certified Accountants Kungsgatan 59, 4tr
Villa 111 22 Stockholm
P.O. Box 908 T: +46 070 692 37 47
Kingstown
St. Vincent Joakim Nyman
T: +1 784 451 2280
E:
W: www.kdltaccountants.net SOLLENTUNA
Kirk M. Da Silva LR REVISION & REDOVISNING
SOLLENTUNA AB
Tingsvägen 17
SE-191 61 Sollentuna, Sweden
T: +46 705 542 324
Mats Örtegren
Approved transnational audit firm. See pages 6-7. 43Locations
SWITZERLAND
National website: ZÜRICH
www.russellbedford.ch KBT TREUHAND AG
GENEVA Accounting • Audit • Tax
AUDICONSULT SA Zimmergasse 16
CH-8008 Zurich, Switzerland
AUDICONSULT, RUSSELL
BEDFORD (ARB) SA T: +41 44 250 40 60
Société fiduciaire et de révision / E:
Public accountants and consultants W: www.kbt.ch
15, rue du Cendrier Sandro Müller (Accounting / Audit)
P.O. Box 1106
1211 Geneva 1, Switzerland Daniel Althaus (Tax)
T: +41 22 732 12 20
E:
W: www.audiconsult.ch Office also at:
Joseph E. Riedweg Enetriederstrasse 22
CH-6060 Sarnen, Switzerland
T: +41 41 666 70 20
Anna Shpak (Tax and Legal)
Daria Dubova (Audit)
TAIWAN
TAIPEI
JIANG SHENG & CO., CPAS
LUGANO Certified Public Accountants
REVIGECO SA 13F, No. 108, Section 5
Fiduciaria Commerciale Nan King East Road
Piazzetta San Carlo 2 Taipei, Taiwan
P.O. Box 6314, CH - 6901 T: +886 2 2762 2258
Lugano, Switzerland E:
T: +41 91 910 46 46 W: www.russellbedford.com.tw
E: Seng-Ping LIN
W: www.revigeco.ch
Arthur LIN
Carlo Peduzzi
TAICHUNG
Alessia Morini Peduzzi
JIANG SHENG & CO., CPAS
Marcello Vendittelli Certified Public Accountants
Rocco Giannetta 12-2F, No. 89, Po-Kuan Rd.
N. District, Taichung City, Taiwan
T: +886 4 2328 7539
E:
Cheng-Hsiang HU
44 Approved transnational audit firm. See pages 6-7.KAOHSIUNG DAR ES SALAAM
JIANG SHENG & CO., CPAS KASEGENYA & COMPANY
Certified Public Accountants Certified Public Accountants
15-2F, No. 211 Kibo Complex, 2nd Floor
Chung-Cheng 4th Rd. New Bagamoyo Road, Mbezi Beach
Chieng-Chin District Dar es Salaam
Kaohsiung City, Taiwan Tanzania
T: +886 7 241 1622 Postal Address:
E: P. O. Box 76813,
Yi-Liang WU Dar es Salaam, Tanzania
T: +255 755 333 310
+255 767 381 401
TAJIKISTAN
Hellen Kasegenya
DUSHANBE
RUSSELL BEDFORD AAA LLC
16 S. Sherozi St. TUNISIA
Dushanbe
Tajikistan TUNIS
T: +992 93 418 4040 KARMA & ASSOCIÉS
T: +992 93 111 0894 Chartered Accountants
T: +992 918 613530 Audit, Accounting, Tax and
E: Transaction Services
W: www.rb.tj Rue Ennissai, UV 4 Bloc 97
Aloviddin Hamdamov 2091 El Menzah 6, Tunis, Tunisia
T: +216 71 232 943 / 944
Nabidzhon Sultonov E:
W: www.karma-associes.com
Aymen Karma (Audit / Tax)
TANZANIA
ARUSHA Sami Karma
KASEGENYA & COMPANY
Certified Public Accountants Mariem Habibi
Plot No. 70, Block 24, Kipanga Road
Kaloleni, Arusha
Office also at:
Tanzania
35 avenue Hedi Karray
Postal Address:
Centre Urbain Nord, 1082 Tunis
P.O. Box 11090
Arusha, Tanzania
T: +255 755 415 533
+255 743 922 533
E:
W: www.kasegenya.co.tz
Sweetbert Dagobert
John Kasegenya
Beatus P. Kasegenya
Approved transnational audit firm. See pages 6-7. 45You can also read
