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Europe, Middle East & Africa

Key Information President Demetris Demetriou (Cyprus) Deputy President Roland Graf (Germany) Vice President Europe, Middle East & Africa Johan Dens (Belgium) Vice President The Americas Paul Panabaker (Canada) Vice President Asia Pacific Navin Patel (New Zealand) Executive Director Martin Sharp Executive Office Temple Chambers Temple Avenue London EC4Y 0DA

Worldwide Statistics December 2015

Europe, Middle East The & Africa Americas

Asia Pacific

DFK International

Number of offices

204

123

88

415

Number of partners

515

642

233

1,390

2,739

2,758

2,664

8,161

717

469

511

1,997

3,971

4,169

3,408

11,548

Number of other professional staff Number of support staff Total staff (including partners) Fee income US$m

396

699

146

1,241

Fee income €m

366

647

135

1,148

Contents DFK International is a major international association of independent accounting firms and business advisers that has been meeting the needs of clients with interests in more than one country for over 50 years. Our association now has over 300 offices across the world. The association is divided into three regions – The Americas, Asia-Pacific, and Europe, Middle East and Africa. Each region appoints a Regional Vice President who is a member of the Board of Directors and also the Executive Committee. Regional Vice Presidents have a particular responsibility for ensuring members comply with DFK’s Membership Criteria. An Executive Director, employed by the Board, is based in the DFK International Executive Office in London and is responsible to the President and the Board of Directors for all administration and development of the international association. In larger countries of the world where there are several DFK Member Firms, DFK has developed National Groups to respond to local clients’ needs. A Francophone Group has been formed to support, and encourage co-operation between, member firms that use French as a key business language. Each DFK member firm is an independent legal entity in its own country. A grouping of members who include DFK in their firm’s name are classified as network firms in compliance with EU and IFAC requirements.

Member Firms (National Groups in bold) Austria 3 Belgium* 4 Croatia 5 Cyprus 5 Czech Republic 5 Denmark 6 Egypt 6 Finland 6 France* 7 Germany 8 Ghana 9 Greece 10 Hungary 10 Iceland 10 Ireland 11 Israel 11 Italy 12 Kenya 13 Kuwait 13 Lebanon* 14 Libya 14 Luxembourg* 14 Malta 15 Mauritius* 15 Morocco* 15 Netherlands 16 Nigeria 16 Norway 16 Oman 17 Poland 17 Portugal 17 Qatar 18 Romania 18 Russia 18 Saudi Arabia 19 Serbia 19 South Africa 19 Spain 20 Sweden 21 Switzerland* 22 Tunisia* 22 Turkey 22 UAE 23 Uganda 23 Ukraine 23 United Kingdom* 24 Guernsey 25 Isle of Man 25 Associated firms 25 *Member of Francophone Group.

DFK International

Europe, Middle East & Africa Member firms in Europe, Middle East & Africa (EMEA) are passionate about assisting clients to achieve their business goals in both their local markets and internationally. Each firm has its own culture, reflecting the local business environment, but their partners share: • Enthusiasm for fully understanding client objectives and delivering effective advice • Dedication to providing personal and timely services through experienced advisers • Commitment to achieving consistent professional and ethical standards Through the member firms of DFK International, clients have access to a complete range of services specially developed to meet the needs of clients at all stages of their development. Through the association clients receive practical advice on business issues tailored to meet their objectives, from experienced business advisers. DFK member firms endeavour to provide a high quality, local, personal service, and work as a team with their colleagues in other territories to deliver the effective international services you require.

The EMEA group of member firms has been developing strongly in recent years and we have been pleased recently to gain high quality members across countries in Central and Eastern Europe and The Middle East. These firms compliment the longer standing members, all of whom are well established as leading professional firms in their local business communities. EMEA member firms benefit through participation in a wide range of meetings conferences and training seminars. These activities, which are arranged for both partners in member firms and their qualified staff, cover business issues and the development of both technical and personal skills. Such meetings help with the sharing of experience in relation to developing issues in accounting, taxation and the profession generally; equally they help to develop the strong relationships between partners in different countries that are so important for supporting the delivery of effective services to clients and meeting tight reporting deadlines.

Development The development of the DFK association in Europe is led by a special Executive Committee that draws its members from member firms across the EMEA region. The Committee is chaired by the Vice President for Europe, Middle East & Africa. This group is responsible for the annual EMEA Conference and for developing specific initiatives to assist member firms and their clients. Initiatives include: • Reviewing information sources • Developing specific cross border services – including mergers and acquisitions and transfer pricing • Vetting potential new member firms • Promoting DFK EMEA member firms to potential clients Development activities in the Middle East and Africa include an annual conference for the Middle East members and participation in a wide range of other DFK conferences and events.

Members of the DFK EMEA Executive Committee

Johan Dens (Belgium) Chairman

Anne Brady (Ireland)

Tommy Nilsson (Sweden)

Stephan Brune (Germany)

Corrado de Girolami (Italy)

Arvind Malia (UAE)

Paul Grosjean (France)

Anton Lewis (South Africa)

Andreas Trapezaris (Cyprus)

Marco Vermin Netherlands

EMEA Statistics December 2015

Number of offices

213

Number of partners

512

Number of other professional staff 2,975

Contact

Number of support staff

JOHAN DENS

805

Total staff (including partners) 4,292 Fee income (?m)

2

364

Vice President – Europe, Middle East & Africa info@juribel .com Tel: +32 3 232 23 28

Austria In Austria, DFK International is represented by Weiler & Weiler Wirtschaftsprüfungs-und Steuerberatungsgesellschaft m.b.H and Pirklbauer Wirtschaftsprüfung & Steuerberatung. Weiler and Weiler has been established for around 50 years; Pirklbauer was established in 1986. We are committed to delivering the personal service to clients that meets their requirements and to providing the creative advice that will give clients a competitive edge. We seek to create business synergies through merging audit, taxation and consulting services.

Resources DFK member firms in Austria draw on the resources of 4 partners and 36 professional staff.

Services The DFK member firms in Austria deliver a wide range of services. In addition to routine audit and tax compliance services, they provide advice and assistance on: • Accountancy – including bookkeeping and payroll services • Business consultancy • Financial due diligence • Business valuations • Acquisitions and disposals • Information systems and controls

Sectors Clients in a wide range of industry sectors include those in construction, professional practice, medical products, manufacturing, catering, media and non profit organisations.

Contact FREISTADT Pirklbauer Wirtschaftsprüfung & Steuerberatung Andreas Pirklbauer Tel: +43 7942 74761 0 [email protected] www.pirklbauer.com

VIENNA Weiler & Weiler Wirtschaftsprüfungs-und Steuerberatungsgesellschaft m.b.H Dr. Harald Weiler Tel: +43 1 5122676 [email protected] www.weiler.at

With DFK member firms you get more than just the numbers.

3

Like many of their clients, DFK firms are owner-managed and their partners understand the pressures of running a business.

Belgium DFK International has been represented in Belgium for more than 30 years. Member firms have considerable experience working with clients that have international operations and advise on most areas of corporate and personal finance. Resources DFK is represented locally in the key commercial centres of Antwerp, Brussels, Hasselt and Bree. Some 100 personnel work with a very wide range of clients in both the private and public sectors.

Services Our member firms provide clients with access to a full range of advisory and compliance services including audit and accounting, tax and management consultancy, corporate finance, financial planning and legal advice. Full support is provided to newly established operations including advice on legal structure, bookkeeping and payroll services, and compliance with the various regulatory and tax authorities. We advise on effective tax structuring for businesses and on the tax implications for overseas personnel working in Belgium. Our personnel focus on understanding and meeting client requirements and adopt a multidisciplinary approach where required.

Sectors We work with clients in most sectors of economic activity. Particular expertise is available in construction, real estate, transport, information technology, manufacturing and healthcare. In the not-for-profit sector, we work with educational and social organisations, retirement and care homes and non-governmental organisations. Members are also experienced in assisting on European Commission projects.

Contact ANTWERP Juribel BVBA Johan Dens Tel: +32 32 32 23 28 [email protected] www.juribel.com VCLJ Bedrijfsrevisoren Hendrik van Cakenberghe Tel: +32 32 02 16 16 [email protected]

BRUSSELS FoedererDFK (Network Firm) Pascal Daelemans Tel: +32 11 56 03 00 [email protected]

HASSELT/BREE FoedererDFK (Network Firm) Stijn Verjans Tel: +32 11 26 98 00 [email protected] 4

Croatia

Cyprus

Czech Republic

iAudit is a professional services firm of auditors and business advisers who provide a variety of audit, advisory, tax and financial related services to clients from various fields of business.

DFK Demetriou, Trapezaris Ltd was founded in 1992 and became a member of DFK International in 1994. In 2007 it was voted Regional Firm of the Year by DFK International for Europe the Middle East & Africa, which recognises firms in each of DFK’s three regions that have made the greatest contributions to the association, and their communities.

In 2009, GAP, originally formed in 1993, was bought by Auditor EU. The firm provides clients in the Czech Republic and other territories with high quality accounting services. It was established in response to the economic transformation of the early 1990s and the demand for financial information, advice, expertise and experience.

iAudit was founded in 2011 as a result of a joint initiative of three co-founders who decided to join the energy, knowledge and Big 4 experience and offer it on the market as a set of recognizable professional services. iAudit joined the DFK association in 2014. The firm’s office is located in Rijeka. Resources iAudit currently has 11 professional staff. The partners, certified auditors licensed by the Croatian Chamber of Auditors, gained their work experience working as team leaders and team members in Big 4 company as well as employees in various business entities, engaged in highly specialized and managerial positions in the fields of finance, accounting, controlling and internal audit. All three partners posses the basic certificate recognized by the ACCA and are in the process of finishing the education necessary to acquire full membership in the stated association. The experience of other professional staff ranges from 1 to 5 years in the profession.

Services We deliver a full range of audit services, tax advisory services, financial services, preparation of financial statements, valuation services, advisory services in the field of M&A, due diligence services IT audit and internal audit services. We are focused on the needs of our clients delivering tailored and satisfactory solutions at reasonable price.

Sectors Our clients operate in a wide range of industries, including for example trade, energy, plant construction, manufacturing, guarding, notfor-profit organisations, transportation, cargo handling, publishing and various other services.

Services DFK Cyprus comprises four partners and more than thirty staff giving an extensive range of expertise on most financial matters including auditing, accounting, financial and business consulting. In addition we also specialise in the formation and management of companies, the creation and administration of trusts and estates, IT consulting, and much more. A significant service we offer is corporate and personal tax planning. Cyprus tax legislation is the most favourable legislation in the European Union due to low tax rates and the fact that a large number of double tax treaties with many countries are available. This gives our clients the opportunity to take full advantage of all available tax benefits in order to minimise their tax liability and maximise the shareholders’ wealth. Our services are available to local and international businesses as well as private individuals. Our offices are located in Nicosia, the capital city of Cyprus, giving us the opportunity to provide our services to the entire island; being just 11⁄2 hours away from the furthest city, we are within easy reach.

Sectors The firm has experience in a wide range of sectors such as retail, trading, manufacturing, construction, IT technology, tourist services, public transport and financial and management services.

The firm is conveniently located in the centre of Prague. It became a member of DFK International in 2005. The primary focus of the business is web based outsourced bookkeeping and payroll. The web based system enables clients to have local staff enter data and home offices to have full access to the accounting information.

Resources We employ 20 staff. There are two partners, four accountants and four payroll staff – the remaining staff is clerical or sent to clients as assistants. The company has two auditors and four tax advisers. IT consulting, audit and IT outsourcing services in Java and Linux are available

Services Our firm provides a full range of accounting and related services including bookkeeping, payroll, audit, tax, consulting and company formations. Clients tend to be a mix of multinationals with Czech offices and local Czech entities.

Sectors Auditor EU provides professional services to clients in a wide range of economic sectors. These include steel/metallurgy, service companies, auto distributors, holding companies, public relations, advertising and software and IT companies.

Contact

Contact

Contact

RIJEKA

NICOSIA

PRAGUE

iAudit d.o.o. Boris Vidas Tel: +385 (0) 98 9798 447 [email protected] www.iaudit.hr

DFK Demetriou, Trapezaris Ltd (Network Firm) Demetris Demetriou Tel: +357 2287 9300 [email protected] www.dfkcy.com

Auditor EU (Correspondent Member) Jack Levy Tel: +420 226 235 990 [email protected] www.auditoreu.cz 5

Denmark

Egypt

Finland

DFK Denmark is a group of independent accounting firms that delivers a full range of services where the emphases are advisory and assistance on a high level with our clients in focus. The group consists of two firms situated on Zealand in the Copenhagen area.

AHC is the member firm of DFK International in Egypt. The firm provides a complete range of financial services to its clients to satisfy the needs of both local and international investors in Egypt. It combines a positive and practical approach that achieves international standards.

DFK Finland delivers a full range of services and provides high level advisery and assistance for all clients in our region. Our clients are mostly located in the Helsinki metropolitan area, but we also serve clients around the whole of Finland.

Resources We have ten state-authorised public accountants, who guarantee high qualified labor. Furthermore, DFK DK puts a lot of effort into developing the best accountants by offering the employees free education while working. In that way we secure high qualified people (and generate a good social environment amongst employees) who are able to handle a lot of different and complicated accountant tasks. For example most of employees study at Copenhagen Business School outside work and hereby improve their skills while getting a lot of work experience.

Our firm’s mission is to “exceed expectations of our clients and our own team members”.

Services

The client service teams are the focal point for the delivery of services to clients. Personnel are encouraged to “think straight, talk straight” in their dealings with clients as an integral element of their communications on client affairs.

The firms primary deal with small and midsized companies and their services include: • Setting up new companies • Outsourcing of bookkeeping and accounting • Due diligence • Statutory audit • Financial advisory • Tax advisory and tax planning Our basic services as audit and accounting assistance are fully compliant with international standards

Sectors Our main experience lies within areas such as insurance, real estate, investment and management, schools, hotels, theatres, district heating, architects, manufacturing, lotteries and wholesale companies. DFK Denmark is therefore represented in many different sectors and is capable of providing a wide range of services. It also needs to be said that we welcome new and challenging assignments.

Contact HELLERUP, COPENHAGEN BHA Statsautoriseret Revision A/S Henrik Bojer Tel: +45 3945 0200 [email protected] www.bha-revision.dk

KOGE, COPENHAGEN Addere Revision Søren Nielsen Tel: +45 5664 0505 [email protected] www.addere.dk 6

Resources The firm has three partners and 42 staff, making it one of the leading independent accounting firms in Egypt. AHC has a team of individuals who possess the experience and competence necessary to meet particular client needs. To deliver a quality service, we draw on industry and consulting experience in addition to audit and accounting skills to deliver effective advice and assistance to clients.

Services

Services Our firm primarily deals with small and mid-sized companies and services include: • Setting up new companies • Outsourcing of bookkeeping and accounting • Due diligence • Statutory and special audits • Financial advisery • Tax advisery and tax planning Our basic services of audit and accounting assistance are fully compliant with international standards.

Sectors DFK Finland is represented in many different sectors and is capable of providing a wide range of services. It also needs to be said that we welcome new and challenging assignments.

AHC provides services to meet client needs at all stages of the development of their business. Our services include: • All aspects of business start up • Accounting and auditing • Tax compliance and planning for organisations and individuals • Business consultancy services • Social insurance • Human resources

Sectors AHC provides services to clients in a diverse range of sectors including tourism and leisure, hospitals and medical centres, constructions and urban development, textiles, and international organisations.

Contact CAIRO AHC Wael Heida Tel: +20 225 258080 [email protected] www.ahc.bz

ASSIUT AHC Wael Heida Tel: +20 88 2323472 [email protected]

Contact HELSINKI DFK Finland Oy (Network Firm) Tom Lindblom Tel: +358 9 604 204 [email protected] www.dfk.fi

National Group

France

DFK France is a non profit association of independent accounting firms that deliver a full range of services to clients across the whole country. The association was formed in 1984, grouping together the French members of DFK International.

Contact FRANCE DFK France Paul Grosjean Tel: +33 40 67 97 88 [email protected] www.dfk-france.fr

LIMOGES CBA Experts Comptables Associés Yves Croguennec Tel: +33 5 55 10 22 00 [email protected] www.bauriaud.fr

LYON Odiceo Alain Fayen Tel: +33 4 72 69 53 00 [email protected] www.odiceo.com

MARSEILLE

DFK France’s main objectives draw together the resources of all member firms to develop an effective global business relationship and deliver quality business services. In addition we work to improve the technical skills of the personnel of all members through shared work techniques and training.

Resources Currently the association includes eight member firms located in major French cities (Paris, Limoges, Lyon, Marseille, Strasbourg and Toulouse).

Services DFK France provides a comprehensive range of services to help foreign companies and individuals to establish their operations in France. These services include audit and advisory services, corporate and individual taxation and tax strategies, mergers and acquisitions, financial planning, and real estate among others DFK France has wide tax skills with experience of many specific cases for companies and individuals. Member firms have developed a real tax expertise and can advise their clients on their current tax structure, opportunities for improving their structure and on administrative controls. For each member firm, delivering expertise and advice to companies goes hand in hand with a high degree of professionalism and respect for the strict rules of integrity and independence.

construction and public works, electricity, health, IT and communication, wholesaling, retailing, franchises and joint ventures.

Activities The members of our association are regularly in contact with each other, either for exchanging staff and working together or for internal training meetings relating to new legislation. This exchange of information and experience strengthens the wider efficiency and abilities of the group. Today, DFK France has become a co-ordinated group of active and efficient member firms, located in the main French regions, with clients diversified in numerous business sectors. It is also developing strong relationships with French speaking members located in Europe (Belgium, Switzerland) and Africa. We are working together on training and providing technical support to local teams to develop a French speaking group of tax and accounting professionals.

DFK France in numbers

Number of partners Number of other professional staff Number of support staff

Sectors

Total staff (including partners)

Our members have experience in a wide range of sectors such as the chemical industry,

Fee income (?m)

PARIS Conseils Associés SA Paul Grosjean Tel: +33 1 40 67 97 88 [email protected] www.cadfk.com F-M Richard et Associés Julie Galophe Tel: +33 1 53 93 60 70 [email protected] www.fm-richard.com SNA Experts Norbert de Montety Tel: +33 1 55 30 09 90 [email protected]

STRASBOURG Secal Jean-Luc Mohr Tel: +33 3 88 27 99 99 [email protected] www.secal.fr

TOULOUSE

September 2015

Number of offices

Syrec Luc René Chamouleau Tel: +33 4 91 77 69 20 [email protected] www.syrec.fr

16 41 285

Cabinet Oréglia-Christophe et Associés Philippe Christophe Tel: +33 5 62 57 33 00 [email protected] www.aopca.com

35 361 33

7

National Group

Germany Contact

DFK Germany is a group of independent accounting and tax consulting firms that delivers a full range of services to clients across Germany. The members of the group have been co-operating since 1991.

GERMANY DFK GERMANY Bernhard Winterstetter Tel: +49 89 38172-0 [email protected]

implement their tax strategies. The range of our advice covers compliance with tax reporting obligations as well as national and European value-added tax law and international tax issues. Corporate transactions involve legal, strategic, tax and business aspects and are therefore usually complex. Clients can draw on our extensive expertise from one co-ordinated source to address these issues. This eliminates friction and problems between individual fields. The members of DFK Germany support clients as buyers and sellers in each phase of the transaction. We also assist clients in their decision-making processes and in the implementation of the transaction in a fast, flexible and responsible manner.

Resources

Sectors

Our members provide clients with access to substantial widespread geographic resources in seven commercial centres. With 46 partners, some 339 staff and fee income of €49.6m, the members of DFK Germany advise companies, employers and individuals on most financial matters.

The members of DFK Germany have experience in a wide range of sectors such as manufacturing, plant and machinery construction, automotive supplies, energy, biotechnology, private equity, venture capital, real estate, hotels, health care, not-for-profit organisations and media.

Services

Activities

The members of DFK Germany offer a comprehensive range of expert services for German businesses and private individuals, including audit and advisory services, corporate tax, tax strategies, corporate finance, mergers & acquisitions, financial planning, real estate, family office, IT and management consultancy, to name but a few. Furthermore, we perform statutory as well as voluntary audits of annual and consolidated financial statements according to national and international accounting principles. In addition, we provide special expertise in IT audits. Our people always focus on understanding the business processes and thus on the quality of the operational data that form the basis on which companies take their decisions. The members of DFK Germany support their internationally oriented clients all over the world in all auditing and tax issues. DFK Germany provides tax, legal and business advice from one source (multidisciplinary practices with specialised departments). Our specialists are not only aware of the requirements of mid-sized and family-run businesses, but also of listed companies. We are also familiar with the particular questions posed by investors and help to define and 8

The independent members of the group are in regular communication with each other and work together to provide effective advice and assistance to clients. Through a forum of national and international events and conferences, member firms exchange ideas and information in a noncompetitive environment. This exchange of information strengthens our reach. In addition, DFK Germany has a corporate training program. Membership in DFK Germany enables the single member firms to use the strength of a national affiliation and profit from the benefits of a global presence.

DORTMUND Stümpges & Partner mbB Michael Stümpges Tel: +49 231 58707-0 [email protected] www.stuempges.de

DRESDEN (DÖBELN) BW PARTNER Jochen Rathke Tel: +49 711 1640-0 [email protected] www.bw-partner.com

DÜSSELDORF Stümpges & Partner mbB Stephan Brune Tel: +49 211 522859-0 [email protected] www.stuempges.de

HAMBURG Esche Schümann Commichau Wolfgang Sälzer Tel: +49 40 36805-0 [email protected] www.esche.de

FRANKFURT AREA – MANNHEIM Dr. Berkhemer Bauer König & Partner GmbH BW PARTNER Jochen Rathke Tel: +49 711 1640-0 [email protected] www.bw-partner.com

MUNICH Peters, Schönberger & Partner mbB Roland W. Graf Tel: +49 89 38172-0 [email protected] www.psp.eu

STUTTGART

DFK Germany in numbers December 2015

Number of offices

7

Number of partners

46

Number of other professional staff Number of support staff

218 75

Total staff (including partners)

339

Fee income (€m)

49.6

BW PARTNER Jochen Rathke Tel: +49 711 1640-0 [email protected] www.bw-partner.com

DFK international is a vibrant growing organisation that actively encourages and supports its members to deliver an excellent service to clients.

Ghana Aryeetey and Associates is a firm of chartered accountants and business consultants established in September 1995. We are committed to providing professional services in the fields of accounting, finance, auditing, business advisory, offshore services including registration with statutory bodies, acquisition of licenses and property rental policies. Our focus is to partner with our clients in realising their goals. We accomplish this by continually developing our knowledge, resources, skills and systems in a rewarding environment that encourages teamwork, innovation and excellence. We became a member firm of DFK in September 2009.

Resources We currently have a managing partner, three associates partners, one IT professional, six part-qualified accountants and other support staff. All our partners are qualified accountants licensed by the Institute of Chartered Accountants Ghana.

Services The firm offers a comprehensive range of expert services for both local and international clients including the following: • Assurance and business advisory services • Tax services • Transaction advisory services • Information and communication technology services • Offshore management services

Sectors The firm works with clients in most areas of commerce and industry in Ghana. We have particular experience in working with clients engaged in trading, manufacturing, not-forprofit, service business, information and communication technology and advertising.

Contact ACCRA Aryeetey & Associates (Correspondent Member) Alexander Aryeetey Tel: +233 302 22 04 25 +233 030 297 9476 [email protected] www.areeteyandassociates.com 9

Greece

Hungary

Iceland

DFK is represented by Abax MonDay DFK and DFK ACT Services, based in Athens, which are multidisciplinary practices.

Gyarmathy&Partners is a multidisciplinary firm committed to rendering high quality services to international companies and their subsidiaries operating in Hungary. The firm was founded in 1997 by senior professionals of a leading international accounting firm.

DFK Endurskodun joined the DFK association in 2000. The firm’s offices are located in Reykjavik. Clients comprise both private individuals and business entities. They come from various fields of business, in both the private and the public sectors, from all over the country.

Through project co-ordination and optimal support by a personal contact partner, clients can benefit from efficient, full-scale services.

Resources

Both firms have considerable experience in undertaking assignments for national and international organisations. Clients are predominantly in the private sector where, in addition to delivering compliance services, there is wide experience of cross-border acquisitions, and quoted group mergers and de-mergers. Clients include professional partnerships, regulatory bodies, not-for-profit organisations, public sector bodies and private clients. Government and public sector work comprises due diligence, assurance and attestation services and has been undertaken for the benefit of various directorates of the European Commission and Greek State organisations.

Resources

Assistance is available from a wide range of specialists, many of whom gained experience with major international accounting firms. They are skilled in negotiations with the various regulating authorities and advise on investigations by the Ministry of Finance, the Ministry of Development, Fiscal Authorities, Customs and Excise, the Ministry of Public Health and National Health Organisations, the Department of Employment and Labour Inspectorates.

Services A comprehensive range of expert services is provided to including advice on all areas of direct and indirect business taxation and tax planning. In addition to a full range of audit, accounting and related services, specialist skills are available in corporate finance, advisory services, business recovery and insolvency, investigations, commercial and criminal litigation and fraud, corporate secretarial services, outsourcing and co-sourcing, financial information, dispute resolution, expert determinations and litigation support.

Sectors

The firms are experienced in most areas of commerce and industry with particular skills in banking and insurance, energy, construction, real estate, hotels and leisure, food and beverage, logistics and transport, advertising, health and pharmaceuticals, automobiles, environment and telecommunications.

Resources The team of Gyarmathy&Partners comprises highly qualified and motivated specialists with several years of international experience. Their professional backgrounds include Big Four firms, international law firms as well as major industrial and trading companies. Regular personal contact with clients is an essential element of the firm’s professional services. Through high commitment to the people and organisations for whom it works, Gyarmathy&Partners is dedicated to building long-term relationships.

Services The firm offers the complete range of audit, tax and legal services required by international companies that wish to establish or already conduct a business in Hungary. Due to a special focus on international companies, 76% of the clients of Gyarmathy&Partners are international businesses, ranging from midsized companies to large multinational groups. The firm’s practice areas include financial auditing, business law, accounting (local and US GAAP, IFRS), corporate finance, local and international tax advice, transfer pricing.

Sectors The firm’s clients operate in a wide range of industries, including for example plant and machinery construction, manufacturing, trade, automotive supplies, energy, biotechnology, pharmaceuticals, advertising and design, engineering, not-for-profit organisations, printing and publishing, technology, transportation and various other services.

The two partners are all State Authorised Public Accountants and the staff are all highly trained and capable professionals. Their fields of expertise are comprehensive encompassing most sectors of the economy. The firm also has access to specialists in other related professional fields through associated individuals and organisations.

Services We provide a comprehensive range of advisery and compliance services, including accounting, auditing, tax consulting and compliance, incorporations of companies, business planning for mainly small to medium sized businesses and also private individuals. Special projects include, for example, financial planning and investment, due diligence, and management consultancy. DFK Iceland emphasises support to its clients through advice and, in appropriate instances, execution of tasks necessary to protect their interests. Our aim is to facilitate comprehensive and satisfactory solutions to tasks our clients request us to undertake.

Sectors The partners of DFK Iceland have experience in a wide range of economic sectors including, for example, manufacturing, real estate, finance, insurance, construction and services. They also have experience with local government operations and not-for-profit organisations.

Contact ATHENS Abax MonDay DFK (Network Firm) George D. Papakyriacou Tel: +30 210 6721622 [email protected]

Contact

Contact

BUDAPEST

REYKJAVIK

Global Accounting Solutions SA (Network Firm) Dimosthenis Papadimitriou Tel: +30 210 724 9795 [email protected] www.gasolutions.gr

Gyarmathy & Partners Kft Julia Keszei Tel: +36 1 349 2954 [email protected] www.gyarmathy.hu

DFK Endurskodun (Network Firm) Gunnar Erlingsson Tel: +354 511 2288 [email protected] www.dfk.is

10

National Group

Ireland

Israel

In Ireland, DFK is represented by three member firms with offices in six locations – ensuring that client requirements can be met across the whole country. These firms have a very international outlook, helping both domestic and international clients to take full advantage of Ireland’s tax regime.

DFK International is presented in Israel by Mualem Gleser Inbar Junio & Co., which is a leading Israeli accounting firm.

Resources

Resources

Our members in Ireland have 12 partners and some 100 staff, which enables a depth of professional resource that is unusual amongst independent professional accounting firms in the country. The experience of the partners and senior specialists is used to assist clients develop their business strategies and improve profitability.

Membership of DFK UK & Ireland enables independent accounting firms to use the strength of a national affiliation and capitalise on a global presence.

DFK Ireland in numbers

Services

December 2015

The firms value their client relationships. Their objective is to build long-term relationships based on trust and to deliver unrivalled professional services to clients. They build an in-depth understanding of each client’s individual requirements and tailor the services to match those needs.

Number of offices

6

Number of partners

11

Number of other professional staff

80

Number of support staff

12

Total staff (including partners)

103

Services

Fee income (?m)

6.4

Our services include audit, accounting, tax, internal audit, corporate governance, payroll, business recovery, company secretarial, business consultancy, wealth management and corporate finance. We have a team of experienced professionals that work with many Irish subsidiaries and branches of overseas and multinational companies. Services provided to these organisations include all aspects of corporate finance, strategic tax planning and advice on how best to structure an Irish operation. Member firms also have key specialists who can assist in resolving complex matters, for example dealing with dispute resolutions, complex tax investigations, forensic accounting and project management.

Sectors The client portfolios of member firms consist of owner-managed businesses and small to medium sized companies of varying types. Clients include the Irish operations of major international companies and a wide range of public sector bodies. Our people understand the particular needs of public sector bodies in dealing with special regulations and reporting requirements. Clients are involved in most aspects of industrial and commercial activity in the private sector and include industry sectors such as retail, wholesale, catering, not-for-profit, sports, IT, financial services, construction and property, hotels and transport.

Activities Through a forum of national events and seminars, member firms exchange ideas and information in a non-competitive environment. This exchange of information strengthens our reach as firms share their expertise and experiences.

We are headquartered in the Ramat Gan/Tel Aviv Diamond Exchange Business District, employing some 25 staff. Their expertise and experience enable our firm to provide the highest quality service with an emphasis on personal attention.

Contact BELFAST Johnston Kennedy DFK Limited (Network Firm) Alec Johnston Tel: +44 2890 456333 [email protected] www.johnston-kennedy.com

CORK Crowleys DFK (Network Firm) Tony Cooney Tel: +353 21 4272 900 [email protected] www.crowleysdfk.ie

DUBLIN Anne Brady McQuillans DFK (Network Firm) Anne Brady Tel: +353 1 478 6600 [email protected] www.annebrady.ie

• Accounting, Audit and Taxation: We assist with audit; local and international taxation; and accounting. Staff have in-depth knowledge of Israeli GAAP and International Financial Reporting Standards (IFRS). • Accompaniment & Coordination: The firm coordinates M&A deals and debt restructuring. • Due Diligence & Consultancy: Specialists examine financial statements and prospectuses and undertake investigations before investments, acquisitions and public offerings – including tax, accounting and other aspects of transactions. • Internal audit: Services are provided to public companies in industry, tourism, real estate and finance. • Subsidiaries and Branches: We have considerable experience in monthly, quarterly and yearly reports for branches and subsidiaries of foreign and multinational companies.

Sectors Our firm serves a broad range of clients in various industries, investment bankers and underwriters, government and local authority organisations, overseas companies and investors in Israel and overseas. International services are facilitated by long term working relationships with law and accounting firms in different countries.

Crowleys DFK (Network Firm) James O’Connor Tel: +353 1 6790 800 [email protected] www.crowleysdfk.ie

LISBURN Johnston Kennedy DFK Limited (Network Firm) Christopher McCandless Tel: +44 28 9267 2096 [email protected] www.johnston-kennedy.com

Contact

NEWTOWNABBEY

TEL AVIV

Johnston Kennedy DFK Limited (Network Firm) James Gage Tel: +44 2890 840912 [email protected] www.johnston-kennedy.com

Mualem Glezer Inbar Junio & Co. Jonathan Glezer Tel. +972-3-7554800 [email protected] www.cpaisr.co.il 11

National Group

Italy

DFK Italia is a Professional Association comprising firms of Chartered Accountants and DFK Italia S.r.l., the Audit Company, which is registered at the National Register of Official Auditors. They are legally independent of each other and they are committed to using their international experience and skills to assist clients. Liaison between international and local firms ensures that personnel have access to all the technical support needed in terms of training, up-dating regulations and technical development relating to both the private and public sectors.

Services For DFK Italia, providing services to clients means working to achieve the required results, generously committing ourselves to this purpose and adhering to the strictest professional ethics. For the Italian firms, supplying a professional service means understanding clients’ immediate needs through an open and constructive dialogue which ensures that we understand clearly the work we are required to complete.

DFK Italia in numbers September 2015

Number of offices

8

Number of partners

19

Number of other professional staff

27

Number of support staff

24

Total staff (including partners)

70

Fee income (?m)

8

Tax planning Tax compliance and planning go hand-in-hand with the accounting process, so that clients receive integrated financial advice from us. Our tax partners operate as part of a close knit team of professionals that includes management consultants and auditors. These partners have deep experience in many different areas of taxation. Our planning process normally includes such elements as cash flow analysis and fiscal planning. In short, the clients of the DFK member firms in Italy receive a package tailored specifically for them. They benefit from our detailed knowledge of the following: • corporations • partnerships • limited liability companies • limited liability partnerships • sole proprietorships • corporate planning and compliance • partnership planning and compliance • international taxation planning and compliance • state and local taxes • due diligence for acquisition, mergers and sales. 12

Accounting organisation Our Italian firms are capable of carrying out reviews of accounting organisation with reference to company structures, accounting procedures and the definition of roles and responsibilities in the different aspects of company management. Through our presence across Italy and the link with our international organisation, we are able to deliver a full range of services to groups with registered offices, or companies residing, outside Italy.

Accounting and auditing services Auditing is DFK Italia S.r.l.’s main activity together with every other form of accounting investigation, both compulsory and voluntary such as the analysis and inspection of internal control systems for identifying optimum solutions in order to improve the efficiency of a company’s organisation. Our activity comprises: • Statutory or voluntary auditing • Statutory or voluntary auditing of consolidated financial statements • Interim controls • Due diligence for the acquisition of companies or groups • Data room reviews • Limited audits • Review of fair price appraisal • Review of internal controls and recommendations to management • Analysis and evaluation of local and international accounting principles

Internal control analysis We have a team of well trained auditors and management consultants who undertake a programme of administrative and accounting reviews prior to the year end. They provide effective control over the preparation of annual financial statements and group consolidated financial statements.

Contact ITALY DFK ITALIA SRL PierGiuseppe Ferri Tel: +39 02 7602 4121 [email protected] www.dfkitalia.com

GENOA Studio Maresca e Toncini Dottori Commercialisti Andrea Toncini Tel: +39 010 581222 [email protected] www.cavallerimarescatoncini.it

MILAN N&CA Nicolini Commercialisti Associati Enrico Nicolini Tel: +39 02 7602 1514 [email protected] www.studionicolini.com

NAPLES Studio De Nitto Giulio de Nitto Tel: +39 081 4104317 [email protected] www.studiodenitto.com

ROME Studio Piccinelli Del Pico Pardi & Partners Pier Paolo Piccinelli Tel: +39 06 681 9091 [email protected] www.studioppp.it

TURIN Studio Richieri Aldo Richieri Tel: +39 011 5629573 [email protected]

Kenya

Kuwait

KKCO East Africa is an in dependent accounting and advisory firm with a vision of growth to cover the whole of Africa. The firm was established in 1985 and its philosophy is to understand client needs, mobilise the right team, manage expectations and uphold all ethical and professional standards.

Aldar International is the member firm of DFK International in Kuwait. It is owned and managed by Mr. Ahmad M. Al-Rasheed who has been a FCPA and CPA registered auditor, registration No. (39), since 1979. Al-Dar delivers a full range of financial and consultative services to its clients. Its target is to satisfy its clients’ needs and requirements.

Resources The firm has five partners, one service director, over 25 professional staff and seven associate consultants. All five partners are qualified accountants who between them have considerable experience working in professional practice and both the private and public sectors. Their experience covers clients with domestic and international operations. The partners are board members in a wide range of external organisations including universities, professional bodies including the Institute of Certified Public Accountants (ICPAK), companies and not-forprofit organisations.

Resources

Services • Audit and assurance – statutory audits • Tax – tax computations, filing tax returns, tax planning and disputes • Consulting services – HR, systems review, compliance and risk management, forensic audit and investigation, strategy, performance review • Training – leadership development, change and financial management, corporate governance • Company secretarial • Accounting and bookkeeping • Internal audit – adding value and improving internal controls

• Establishment of all kinds of business • Accounting • Internal audit and external audit • Tax compliance • Financial and managerial consultancy • Training • Evaluation of the efficiency of internal audit and internal control systems • Setting up both manual and electronic accounting systems • Litigation • Arbitration • Business evaluation and liquidation • Statutory custodian • Preparing feasibility studies

Sectors

Sectors

We work with clients in most sectors of economic activity including agriculture, transport, manufacturing, tourism and hotels, service industry, professional services and notfor-profit organisations in health, education and faith based organisations.

We deliver our services in a wide range of economic sectors including manufacturing, real estate, finance, investment, insurance, health care, environment, agriculture, contracting, construction, international organisations and not-for-profit organisations. The firm is qualified to serve in any new assignments.

Our areas of expertise include:

We have particular experience of delivering services to programmes and projects funded by governments, international donors and aid agencies. The firm is approved to carry out audits for USAID funded projects.

Al-Dar is one of the leading independent accounting firms in Kuwait, located in Kuwait City (the capital) Souq – Al Kabeer Building, Block A. 5th floor, Office No. 518. Al-Dar has a staff of 11 highly qualified and experienced certified accountants through whom the firm provides its clients with a very high quality professional service. We greatly value a close relationship with clients.

Services We provide services including:

Contact

Contact

NAIROBI

KUWAIT

KKCO East Africa Isaiah Kimani Tel: +254 20 272 8388 / 273 0452 [email protected] www.kimanikerretts.com

Aldar International Accountants & Consultants (Correspondent Member) Dr AbdelFattah Nassar Tel: +965 2246 1490/1 [email protected]

You can be assured that the advice you receive takes account of local culture and customs in addition to local regulations, helping to ensure the success of your business. 13

Lebanon

Libya

Luxembourg

DFK International is represented in Lebanon by DFK Fiducaire du Moyen Orient and Samaha Office.

Alqalaa Allybia, which was founded by Dr Ibrahim Eldanfour, has offices in Tripoli and Misrata (the economic centre of Libya).the firm is established to deliver a professional and comprehensive service to enterprises in both the private and public sectors.

Incorporated in 1994, DMS & Associés Sàrl as well as AbaCab Sàrl specialises in accounting, audit and business advisery services for the financial and commercial sector, including holding companies (Soparfi).

Fiduciaire du Moyen Orient, established in 1978, is one of the leading accounting firms in Lebanon with around 30 professional staff and consultants. The firm is: • A member of the Lebanese Association of Certified Public Accountants • Accredited by the Ministry of Finance to carry out external and internal audit assignments for the public sector • Accredited by the Central Bank of Lebanon to carry out special assignments for the Higher Banking Committee • Accredited by the Prime Minister’s office to carry out special assignments for the audit of foreign aid to Lebanon Fiduciaire du Moyen Orient has a strong audit client base and reputation in the financial sector where it acts as statutory auditor for sixteen banks including commercial, investment and Islamic banking and leasing companies. Our services include audit, assurance and accounting; tax services and special advisory services: (corporate finance, M&A, IT security & audit, organisational design, corporate governance appraisals). Samaha (Civil Corporation) was formed in 1969 by Tania Kamal Samaha who is a qualified CPA – gained from the California Board of Accountancy. She is assisted by a team of certified public accountants and assistants. Staff work in teams to ensure delivery of a timely high quality service to a wide range of clients. Our services comprise audit and accounting; company evaluation; inspection and management of inventories; financial advice; arbitration; tax advice for organisations and individuals; advice on the structure of management and accounting functions.

Resources The firm has a team of experienced professionals who understand the needs of businesses at different stages of development from start up to maturity. Alqalaa Allybia is regulated to carry out audits and is reviewed by the Libyan Accountants and Auditors Association.

Services A range of compliance and advisory services is provided to clients to help them respond to domestic and international challenges and make effective business decisions. Services include: • Audit • Taxation for companies and individuals • Feasibility studies and business valuations • Dispute resolution • Accounting software implementation • Bookkeeping and management accounting • Training and human development

Sectors The firm has experience across a wide range of sectors including agricultural products, manufacturing, healthcare and construction. It has particular expertise in the logistics sector.

Through the specialist knowledge of our partners the firm has particular experience in the following areas: incorporation and administration of companies, business planning, reorganisation, accounting, tax consulting and compliance, payroll and trust services. These areas form the core business of the firm. In addition to financial auditing, our range of services includes the review of business processes and internal control procedures, IT auditing, valuation of companies or business units, budgeting and analytical reviews.

Resources The three partners are Luc Sunnen, Christophe Fender and Marco Ries. Luc is Expert-Comptable and Réviseur d’Entreprises. He started his career in 1987 with a top four international accounting firm before joining the company. Marco Ries is Expert-Comptable and Réviseur d’Entreprises. He also started his career in 1984 with a top four international accounting firm before joining the company. Christophe is Expert-Comptable, Certified Internal Auditor and Certified Information System Auditor. Christophe worked for nine years with a major international accounting firm. He joined the company in 2004. They are assisted in their daily tasks by a dedicated team of 20 highly qualified, multilingual professionals.

Services These include corporate services, accounting, corporate taxation and indirect tax services, payroll services, statutory and voluntary audit, risk assurance, internal audit and IT audit.

Sectors Member firms in Lebanon work with clients in real estate, tourism and hotels, hospitals, education, contracting, service industries, insurance, advertising, holding companies, offshore companies and public institutions, distribution, car franchising, not-forprofit organisations, telecommunications, pharmaceutical, manufacturing.

Sectors Our firm is experienced in advising a full range of enterprises – both holding companies and subsidiaries. It has particular skills in the financial, retail, manufacturing and engineering sectors.

Contact BEIRUT

Contact

DFK Fiduciaire du Moyen Orient (Network Firm) Gerard Zovighian Tel: +961 1 480917 [email protected]

MISRATA

Tania Samaha Office (Correspondent Member) Tania Samaha Tel: +961 1 42 77 50 [email protected] 14

Alqalaa Allybia Company QL (Correspondent Member) Dr Ibrahim Eldanfour Tel: +218 51-2628286/+218 91-1434311 [email protected] www.qalaa.ly Other office in Tripoli

Contact LUXEMBOURG DMS & Associés Sàrl Christophe Fender Tel: +352 26 43 66 – 1 [email protected] www.dms.lu

Malta

Mauritius

Morocco

DFK Malta was established in February 1990 as Farrugia, Farrugia & Co. It joined DFK International as a correspondent firm in April 1993 and became a full member in September 1998.

DFK-r.c partners is a well-established firm in Mauritius that has considerable experience of working with clients that have international exposure. The firm is able to advise on most areas of corporate and personal finance.

PROXIMO Expertise was founded in 2003 and became a full member of DFK International in 2013.

The firm provides various services to a broad range of clients in local and international sectors. We strive to establish both good communication with our clients and team spirit within our organisation. We offer a hands-on approach to each particular business and offer solutions by dedicated and timely attention. Our experienced staff share enthusiasm for fully understanding client objectives and delivering effective advice.

Resources DFK Malta has four partners (Charles Farrugia, Emanuel Farrugia, Joseph Camilleri and Mark Mifsud) and 14 staff. Charles and Emanuel Farrugia each have more than 30 years experience as auditors and accountants and were involved in the audit of various large companies when employed with two of the leading audit firms in Malta before founding DFK Malta. Joseph Camilleri and Mark Mifsud (appointed partners in 2009 and 2012 respectively) each have more than 18 years experience in various audits both domestically and overseas. The firm’s staff include five fully qualified and highly trained accountants and a lawyer who is also qualifed as an accountant. Professional staff are complemented by a team of employees, currently pursuing their ACCA studies, who assist senior staff in the firm’s audit, advisory and tax departments, gaining valuable experience in the process. Other staff provide corporate support services to the firm’s clients and the administration department of the firm.

Resources We are a two-partner firm that has more than 12 professional staff. The partners have more than 20 years experience working both internationally and in Mauritius. Staff are well-trained and have the necessary experience and skills to undertake their respective assignments. DFK-r.c partners has a reputation for providing a personal and tailor-made service to its clients.

Services • • • • • •

Audit and assurance Accounting Taxation Business consulting Insolvency and receivership Forensic accounting

Sectors We are active in the following business sectors: • Global business • Textiles • IT sector and outsourcing • Retailing • Freeport • Tourism

Services DFK Malta provides a wide range of services including statutory audits, accountancy and related services, payroll, business advice and projections, VAT services, taxation planning and advice, company formation, registration and administration, secretarial services, liquidations and provision of nominee and other services to international trading companies.

Our approach is based on getting close to our clients. We therefore place at the disposal of our clients the experience and knowhow of a qualified team who understand the client’s business sector and are experts in their professional area.

Resources PROXIMO Expertise comprises six partners and more than 55 staff qualified in most financial matters including auditing, accounting, tax, legal and business consulting. PROXIMO Expertise is represented by offices in four important cities in Morocco (Casablanca, Marrakech, Rabat and Tangier).

PROXIMO Expertise Services Our services include: • Accounting expertise • Legal and contractual auditing • Consulting (organisation, finance, human resources, evaluation and restructuring) • Legal, fiscal and social consulting

Sectors The objective of the proximity approach is to provide customers with an adviser with sector-based expertise. PROXIMO Expertise has developed a highly qualified team that balances experience and maturity with the generation of new ideas. Our specialists have expertise in the following areas of activity: • Agriculture • Tourism • Real-estate • Health and insurance • Energy and oil • Micro-credit

Sectors The firm has experience in a wide range of sectors such as general importers, hospitality, manufacturing, services, retail, property, government and co-operative sectors.

Contact MALTA DFK Malta (Network Firm) Charles Farrugia Tel: +356 21 444962 [email protected] www.dfkmalta.com

Contact

Contact

CALEBASSES

MARRAKECH

DFK-R.C. partners (Network Firm) (Correspondent Member) Cunden Rengassamy Tel: +230 243 14 24 [email protected] www.rcpartners.intnet.mu

Other offices in Casablanca, Rabat and Tangier

Proximo Expertise Mohammed Fouzi Dinari Tel: +212 524 44 88 85 [email protected] www.proximo-expertise.ma

15

Netherlands

Nigeria

Norway

Alfa Accountants and Advisors are one of the top 10 firms of accountants in the Netherlands. We create long term value by offering both broad financial knowledge and specialist industry knowledge.

DFK Nigeria is a group of independent accounting partners who deliver a full range of services with emphasis on consultancy, financial and advisory support services on a high level to our clients. The group operates from strategic parts of Nigeria, West Africa.

Revisorhuset AS was established in 1975. The firm joined DFK International as a full member in 1994.

Resources

Revisorhuset AS comprises 14 staff of highly qualified professionals with experience and dedication.

Resources With almost 850 employees based in 28 offices across the Netherlands, Alfa has offices close to its clients wherever they are. All professional staff participate in regular training courses to ensure that they maintain the professional and technical skills required to deliver the first rate financial advice required by clients. Our approach is to provide clients with a personal service led by an adviser who combines deep knowledge of the client and its key personnel with specialist industry knowledge. The lead adviser can draw on the skills and experience of the wide range of specialists in Alfa to deliver specialist advice depending on client needs.

Services Alfa offers a wide range of services, such as tax and legal advice, the handling of your wages and financial administration, advice and counselling on social security and the control of your annual accounts. Whatever your question may be, you can always count on first rate financial advice. Specialist services include: • Audit and accountancy • Tax compliance and advisory services including international • Legal advice • Human resources and payroll advice and services • Mergers and acquisitions • Estate and financial planning • Pension advice

Sectors The firm has a long history of supporting the agricultural sector but also has a wide range of entrepreneurial owner-managed business clients. These clients are active in sectors including land and water transport, retail, publishing, automotive, construction and real estate, leisure and tourism.

Contact

DFK Nigeria consists of two fully authorised chartered accounting firms, that guarantee high quality service delivery. Our industrywide and consulting experience in addition to audit and accounting skills help us deliver effective advice and assistance to clients. DFK Nigeria has competent chartered accountants, IT professionals, partly qualified and trainee accountants All our partners are qualified chartered accountants who guarantee prompt, highly efficient and professional services.

Services DFK Nigeria offers the following services: • Setting up new companies • Outsourcing of bookkeeping & accounting • Due diligence • Transaction advisory services • Information and communication technology services • Statutory audit • Financial advisory • Tax advisory and tax planning Our main services of audit and accounting assistance are fully compliant with international best-practice and standards.

Resources

We deliver high quality services to our clients, ranging from traditional financial audit to client-oriented advisory.

Services We deliver a full range of services including: • Financial audit • Internal controls • Tax advisory and tax planning • Financial advisory • Setting up new companies • Succession planning in companies

Sectors Our main experience lies within areas such as retailing, construction, real estate, wholesale, manufacturing, investment and holding companies. All our clients are privately owned companies.

Sectors Partners of DFK Nigeria have experience in a wide range of economic and financial sectors including: manufacturing, real estate, finance, insurance, construction and various other services. We also have experience with managerial and local government operations.

Contact

Alfa Accountants and Advisors Marco Vermin Tel: +31 88 253 3900 [email protected] www.alfa.nl

LAGOS

Alfa Accountants has offices in 28 economic centres. Initial queries should be sent to Marco Vermin who will direct it to the most appropriate office to best meet your needs.

Paul Taiwo & Co Paul Taiwo Tel: +234 818 802 3270 [email protected]

16

We deliver a full range of audit services for small and medium-sized companies.

Giwa-Osagie & Co Richard Giwa-Osagie Tel: +234 802 223 4349 [email protected]

Contact OSLO Revisorhuset AS Kai-Magnar Killingmo Tel: +47 23 20 31 00 [email protected] www.revisorhuset.no

Oman

Poland

Portugal

Ibn Hyan Chartered Accountants was founded in 1986 and became a member of DFK International in 2006. In 2008 the firm was pleased to host the Annual Middle East Conference.

DFK is represented in Poland by AdAc Sp. z.o.o. (AdAc) and Audit and Consulting Pawlik Modzelewski and Partners Sp. z.o.o. The two firms have wide experience in working with national and international clients.

DFK is represented by two firms which have been meeting the needs of their clients for more than 20 years.

Resources IBN HYAN comprises three partners and more than fifteen staff giving an extensive range of expertise on most financial matters including auditing, accounting, financial and business consulting. Our offices are located at Muscat, the capital of the Sultanate of Oman, giving us the opportunity to provide our services to the entire nation.

Services An important service we offer is corporate and personal tax planning. Oman tax legislation is the most favorable legislation in the Middle East due to low tax rates and the fact that a large number of double tax treaties with many countries are available. This gives our clients the opportunity to take full advantage of all available tax benefits in order to minimise their tax liability and maximise the shareholders’ wealth. In addition we also specialise in the formation and management of companies, the registration of trademarks, IT consulting, and much more. Our services are available to local and international businesses as well as private individuals.

Sectors The firm has experience in a wide range of sectors such as retail, trading, manufacturing, construction, IT technology, tourist services, public transport and financial and management services.

Resources The members have some 60 personnel who have recognised qualifications as statutory auditors, certified auditors and tax advisers. They also deliver legal and IT advice and HR and training services. In tailoring the approach to specific assignments, a multidisciplinary approach is taken to ensure that the teams involved have the right mix of practical and theoretical experience to deliver effective solutions to client’ issues. Their mission is to deliver integrated services of the highest quality.

Services The DFK member firms deliver a full range of services to domestic and foreign (including listed) entities including: • Audit and business assurance • Tax planning and compliance • Accounting, including the preparation of financial statements • Bookkeeping • Payroll and HR services • Corporate finance • Business set-up • Advice on trademarks and valuations

Resources The firms have substantial professional teams of highly qualified people who are managed by chartered accountants. Their work is compliant with all national and international auditing and accounts review standards.

Services The comprehensive range of services includes: • Statutory audits • Accounting and bookkeeping services • Business process outsourcing • Economic and financial analysis • Financial reporting and budgeting • Tax auditing, consultancy and planning • Payroll and labour law assistance • Business advice, including setting-up, structuring and liquidation of companies • Mergers and acquisitions, due diligence • Real estate advice and transaction support

Sectors Services are delivered to clients across a wide range of business sectors including tourism and leisure, manufacturing, real estate, retail and distribution, construction, transport, not-forprofit organisations and public sector bodies.

Sectors The members work with clients from many different sectors, such as automotive, manufacturing, IT and entertainment, banking and financial services, construction, energy, transport and logistics, medicine and non-profit.

Contact KATOWICE Audit and Consulting Pawlik Modzelewski and Partners Sp. z.o.o. Barbara Pawlik Tel. +48 32 203 96 30 [email protected] www.audyt-doradztwo.pl

Contact LISBON

Additional offices in Poznan and Warsaw

DFK & Associados (Network Firm) Vitor Manuel Mendes Santos Tel: +351 21 324 34 90 [email protected] www.dfk.pt

Contact

KRACOW

Other office in Faro

MUSCAT

AdAc Sp. z.o.o. (Correspondent Member) Slawomir Szurman Tel. +48 12 636 52 77 [email protected] www.adac.pl

OPORTO

IBN Hyan Chartered Accountants S. Gomathisankaran Tel: +968 24 700 235 [email protected] www.ibnhyan.com

Additional office in Warsaw

C & R Ribas Pacheco SROC Rodrigo Ribas Pacheco Tel: +226 005 318 [email protected] www.cr-sroc.pt 17

Qatar

Romania

Russia

Alok K. Saksena Auditing & Accounting was established in 2011 and the firm joined DFK International in 2014. We believe in commitment, integrity of the highest professional standards and delivery of quality services on time.

Accordserve Conta SRL became a member of DFK International in 2001. The company was formed in 2000 and is licensed to offer audit and consultancy services.

DFK is represented in Moscow and St Petersburg. Members offer a wealth of services to clients wishing to do business in Russia.

Resources

The members have over 200 personnel with expertise in audit, accounting taxation, consultancy and legal services.

Resources The firm is led by Mr Alok K. Saksena who has been a practicing chartered accountant since 1984. In addition to his work for clients, Mr Saksena has published numerous articles on company law and income tax and is a regular contributor to education programmes conducted by the Indian Institute of Chartered Accountants. He is an expert in company law, FEMA and income tax and has handled a large number of dispute resolution cases. Mr Saksena is actively involved in direct foreign investment, the formation of overseas companies and advising on cross border taxation issues.

Services The firm provides a broad range of services to enable its clients to take well informed decisions. These services include: • • • • •

External audit Internal audit Accounting consultancy Taxation Other advisory

Sectors The firm’s clients are active in a wide range of business sectors including construction and real estate, hospitality and leisure, retail and distribution, education and professional services.

Three partners and more than twenty staff. They are authorised by the Romanian Financial Auditors Chamber to perform the audit of Romanian companies according to Romanian Accounting Standards and International Accounting Standards. The professional personnel of the company are all trained accountants and auditors from Romanian, UK or USA institutions, of which more than five are members of the Romanian Financial Auditors Chamber.

Services We offer a comprehensive range of expert services including auditing, accounting, tax planning, compliance and management consulting services, computer systems management, business advice, company formation and administration, executive recruitment services and project management.

Sectors Our clientele includes important local companies and international organisations with offices in Romania, either 100% locally owned entities or joint ventures with foreign and local partners. The main activities of our clients are construction, real estate, manufacturing, domestic and international trade, services, IT and telecommunications, tourism, distribution network and advertising.

Resources

All specialists are registered with their appropriate professional body including the Audit Commission of Russia’s Ministry of Finance. Members work with national and international clients, have registration with the PCAOB and accreditation with the US Agency for International Development. They have a strong commitment to continuing professional education to ensure all personnel work to the highest professional standards.

Services A full range of audit, bookkeeping and accounting, corporate and personal taxation and advisory services are provided. Advisory services include assistance with fundraising, mergers and acquisitions, strategic planning, budgets and cashflows, information systems, corporate structuring and dispute resolution.

Sectors Most sectors are covered including basic manufacturing, agriculture, food and drink, pharmaceuticals, transport, real estate, entertainment, public utilities and education. Member firms also have experience in the financial services sector including insurance, securities and other financial institutions.

Contact MOSCOW Althaus Group Rostislav Shatenok Tel: +7 499 678 2298 [email protected] www.althausgroup.ru Audit Company Korsakov and Partners LLC Dmitry Korsakov, Marina Bolotova (English) Tel: +7 495 971 2314 [email protected] www.ackp.ru

Contact

Femida – Audit LLC Irina Sager (Principal contact) Anastacia Filatova (English) Tel: +7 495 778 8600 [email protected] www.femida-audit.com

BUCHAREST

ST. PETERSBURG

Accordserve Conta SRL Andreas Trapezaris Tel: +40 31 730 9000 [email protected] www.dfkro.com

Marka Ltd Natalia Kulina, Ekaterina Andrianova (English) Tel: +7 812 237 0707 [email protected] www.markaltd.ru

Contact DOHA Alok K. Saksena Auditing & Accounting (Correspondent Member) Alok Saksena Naresh Dasari Tel: +974 7766 9588/+974 6603 9427 [email protected] www.alokksaksena.com 18

Saudi Arabia

Serbia

South Africa

Saleh Al-Naeem Chartered Accountants and Auditors (SACAD) is one of the leading firms of Certified Public Accountants in Saudi Arabia. It was one of the first firms in the country to be licensed for audit work in 1988. The firm has been a member of DFK International since 2001.

Revizori I Savetnici d.o.o. was established in 2011 by a group of young partners with big four and medium tier practice experience. The firm joined DFK International in 2014.

Levitt Kirson, which is based in Johannesburg, was founded in 1912 and has evolved into a strong, dynamic and professional firm. It has worked with international clients for over 40 years and joined DFK International in 2014.

The firm initially commenced operations in Al-Khobar but has expanded its activities to Riyadh, Jeddah and Al-Hassa.

Resources The firm is run by its proprietor, Mr Al-Neem, who has been a member of the Saudi Organization of Certified public accountants (SOCPA) since 1988. He is also is Certified Expert Arbitrator at GCC commercial courts. Mr Al-Neem is assisted by a experienced team of 22 staff. 14 of these are professional staff, the remainder being support staff. Our personnel are a team of committed and experienced professionals who offer value added services and who have gained distinction for rendering services of the highest professional standards.

Services SACAD provides a full range of services to national and international clients. Our principal service provided is audit. However, we also deliver a wide range of accounting, taxation, consultancy and IT services to our clients.

Sectors The firm has experience in working with clients in a wide range of sectors. These include industry; hospitals, clinics and pharmacies; construction; commerce; hotels, education and the services sector.

Resources The lead partners are: Milos Mitric has audit experience in both the USA and Serbia. He holds a US CPA qualification from the Pennsylvania board of accountancy, is a Certified Auditor in Serbia and a Certified Fraud Examiner. Milos is a member of the Member of Commission Board for licensing at the Serbian Chamber of Authorized Auditors and he teaches accounting and financial management at the University of Kragujevac. Nikola Arsovic is responsible for audit and advisory engagements including due diligence assignments, valuations and consultancy services. He is a Certified Auditor in Serbia. Ivan Markovic is responsible for tax engagements. He holds a specialist Tax Certificate and is a member of the Foreign Investors Council.

Services The firm provides a range of services including audit and assurance, accounting services, forensic services, legal services and taxation.

Sectors The firm acts for clients in a range of sectors including manufacturing, service, retail, notfor-profit and NGOs.

Resources Levitt Kirson has some 70 staff and eight partners and directors. Senior personnel have considerable depth of experience in both professional practice and commerce and industry. They are problem-solvers who assist clients to meet the challenges posed by domestic and international ventures. All personnel attend regular professional training to ensure that they are up to date with the latest developments in financial reporting, taxation, corporate governance, industry related issues and other relevant matters so that they can deliver the proactive advice and assistance our clients value.

Services The firm provides a comprehensive range of services to help clients focus on growing their business, including: • Audit • Accounting – delivering outsourced accounting services including review of systems and processes and advising on software • Business and personal taxation – both compliance and advisory services • Estate administration, trusts and liquidations – a professional, flexible and friendly service responsive to the individual needs of clients • Management consulting – advice on a wide range of matters including due diligence investigations and mergers & acquisitions and other corporate transactions • Company secretarial – assisting directors to comply with the principles of good corporate governance • Human resources and payroll

Sectors

Contact AL HASSA Saleh Al-Naeem Chartered Accountants and Auditors Saleh Al-Naeem Tel: +966 3 58 79810 [email protected] www.sacadfirm.com Other offices in Al-Khobar, Jeddah and Riyadh

Contact

Levitt Kirson is experienced in working with clients across a wide range of economic sectors. It has particular expertise in the manufacturing, property and construction, retail and distribution, mining and not-for-profit sectors.

BELGRADE

Contact

Revizori I Savetnici d.o.o. Milos Mitric Tel: + 381 65 86 55511 [email protected]

JOHANNESBURGH

Additional member firm – Konsultant-Revizia d.o.o.

Levitt Kirson Anton Lewis Tel: +27 11 483 4000 [email protected] www.levittkirson.co.za 19

Spain Member firms work with clients throughout Spain in relationships founded in strict confidentiality and unbeatable service. Our mission is to deliver added value through expert professional opinions, commercial guidance and, in particular, support for clients in achieving their objectives. Audit Services Audit services are provided by Abante Auditores and Pleta Auditores.

Resources Clients benefit from the resources of more than 100 personnel who all have outstanding professional qualifications. They combine practical skills and university training with the readiness, experience and honesty that are characteristic of the highest quality of professional work. Audit specialists are experienced in undertaking audits of single companies, and consolidated and interim financial statements for both privately and publicly owned companies.

Services All services are partner-led, ensuring that clients receive a personalised professional service in keeping with their requirements. Our broad range of services includes: • Statutory or voluntary auditing • Special reports related to issuing bonds, valuing shares and increasing capital • Special reports required by the National Stock Exchange Commission • Limited reviews • Expert reports and forensic work for presentation before the Courts • Due diligence investigations • Management consulting services • Outsourcing of bookkeeping, accounting, payroll and legal services • Liquidations

Sectors With clients in most sectors of industry and commerce; we have particular expertise in manufacturing companies, construction, real estate, wholesale, retail, fashion and energy. We also have extensive experience in the public sector and with not for profit organisations.

20

Contact

Contact

BARCELONA

BARCELONA

Pleta Auditores, SLP Dolors Poch Tel: +34 93 494 74 70 [email protected] www.pleta.es

Pich Abogados Y Economistas, S.L.P. (Network Firm) María José Moragas Monteserin Tel: + 34 93 301 20 22 [email protected]

Pleta Auditores has additional offices in Madrid and Lerida.

MADRID

Abante Auditores Joan Claret Pich Tel: + 34 93 301 20 20 [email protected] www.abanteauditores.com

DH Consultores Informaticos, S.L. (Network Firm) Pedro Avila Lainez Tel: + 34 91 542 20 46 [email protected] www.iberiandfk.com

MADRID Abante Auditores Jose Hinojal Tel: +34 696 914 943 [email protected] www.abanteauditores.com Abante Auditores has additional offices in Barcelona, Malaga, Murcia, Oviedo and Vitoria.

Non-Audit Services Non-audit services are provided by Iberian DFK Professional Services SRL. IBERIAN DFK is a company of independent accounting, tax and financial consulting and legal firms that delivers a full range of services to clients across Spain. The members of the company have been operating for more than 30 years. It became a member firm of DFK in February 2014.

Resources IBERIAN DFK delivers a wide range of services for business and private individuals. In addition to routine accounting and tax services, we provide assistance on: • • • • • • • • • •

Accounting Advisory services Arbitration and mediation Corporate tax, financial and legal Corporate compliance and risk consulting Insolvency and restructuring Labour and human resources Legal Management Outsourcing in accounting, labour and legal issues

Sectors We have business clients and private individuals in most sectors of industry and commerce and we have special expertise in working for foundations, others entities, public administrations and business associations as well.

Other IBERIAN DFK Contacts

ALMERÍA Carrasco-Nicolas Asesores, S.L. (Network Firm) Juan José Nicolás Tel +34 950 39 01 51 [email protected]

AVILES Asesoria Arturo Alvarez, S.L. (Network Firm) Andrés Alvarez T +34 985 56 71 40 [email protected]

GIJON Consultoria Alvartime, S.L. (Network Firm) Cristina Saras T +34 985 17 61 57 [email protected]

MURCIA I & R Audiest, S.A. (Network Firm) Francisco Alcaraz T +34 96 824 57 53 [email protected] Cinsur, S.A.P. (Network Firm) Juan Pérez T +34 96 828 23 52 [email protected]

OVIEDO Asesoria Arturo Alvarez, S.L. (Network Firm) Andrés Alvarez T +34 985 56 71 40 [email protected]

VALENCIA Gallery of the Information 2002, S.L. (Network Firm) Barbara Pitarque T +34 96 351 65 95 [email protected]

It is very reassuring to know that local expertise is only a telephone call away.

National Group

Sweden

The national group of Sweden was established in 1981. Its members are independent accounting and auditing firms that are full members and associates of the group. Resources

Contact

We have offices in key economic centres including Stockholm, Malmö, Kristianstad, Alingsås, Ljungby and Orebro.

SWEDEN DFK International (Sweden) Tommy Nilsson Tel: +46 8 545 831 20 [email protected]

Services We deliver a full range of auditing, accounting and tax services, including routine compliance services such as tax filing and bookkeeping. Guidance is provided on establishing commercial operations in Sweden, due diligence and other investigations are undertaken as well as other management advisery services. Member firms also act as intermediaries to authorities, banks and other specialists.

Sectors The member firms of DFK Sweden act for a wide range of clients and have particular experience in the retail, construction, transport and publishing sectors. Additional expertise is available in the banking and entertainment sectors and members have particular skills in working in certain niche areas, for example wind power. Our clients are a full range of owner managed businesses and subsidiaries of overseas companies. We are also experienced in working with quoted companies.

Activities We offer the members of the group education and professional development for all their staff. Our members co-operate on client work and ensure coverage of the whole geographic area of the country. The group has its own quality control programme which is certified by the audit regulatory body in Sweden. By working as a group, member firms are able to have influence on the development of the accounting profession in Sweden.

ALINGSÅS Alingsås Revision AB Tobias Moberg Tel: +46 3 226 70 740 [email protected] www.alirev.se KRISTIANSTAD Cederblads Revisionsbyrå AB Ingrid Petersson Tel: +46 4 418 72 70 [email protected] www.cederblads.se LJUNGBY LGR Företagsrevision AB Lars Göransson Tel: +46 3 726 27 30 [email protected] www.lgrab.se MALMÖ Cederblads Revisionsbyrå AB Magnus Haak Tel: +46 40 10 04 10 [email protected] www.cederblads.se ÖREBRO RTB REVISION AB Joakim Malm Tel: +46 019 140440 [email protected] www.rtbrevision.se STOCKHOLM Hummelkläppen i Stockholm AB Tommy Nilsson Tel: +46 8 545 83 120 [email protected] www.hummelklappen.se

DFK Sweden in numbers December 2015

Number of offices

6

Number of partners

14

Number of other professional staff

49

Number of support staff Total staff (including partners) Fee income (?m)

7 70 6

21

Switzerland

Tunisia

Turkey

DFK is represented in Switzerland by two firms of accountants and a legal practice with offices in the three main cultural areas of the country.

Cabinet CMC was created in 1998. The firm has grown steadily since that date and is now one of the leading firms of accountants in Tunisia.

They specialise in accounting, audit, tax, legal and business advisory and transaction services. Due to Switzerland’s liberal values in politics and economics it has become a preferred hub for international businesses. DFK member firms have a long tradition of advising multinational clients in structuring and setting up international business structures in the financial and commercial sector.

The firm is recognised as a strong practice with high levels of competency and a real commitment to service and quality.

DFK International is represented in Turkey by two member firms – Ser & Berker Auditing and CPA Inc. and AMT Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.S.

Resources Services are provided in English, German, French and Italian from offices in Geneva, Lausanne, Lugano and Zurich

Services The range of our services includes: • Statutory audits • Accounting and bookkeeping services • Tax advice • Business advice, including setting-up and liquidation of companies • Mergers and acquisitions, due diligence • Legal services, including debt-enforcement and litigation • Real estate advice and transaction support

Contact LAUSANNE

Fidinter S.A. Gérald Balimann Tel: +41 21 614 61 61 [email protected] www.fidinter.ch

Resources Cabinet CMC is led by two partners, one of whom is a chartered accountant and the other is an expert in management consultancy and corporate finance. The partners have an excellent knowledge of the business environment in Tunisia and have good knowledge of North Africa in general. Our partners are assisted by a team of 24 professional staff who work mainly in the fields of audit and accountancy and in management consultancy.

Services We provide a wide range of services including: • • • • •

Audit and accountancy Management consultancy Taxation Information systems Organisational controls

Sectors Cabinet CMC has strong experience in banking and related sectors. We also have good experience in insurance and leasing, commerce, tourism, industry generally, agriculture and the service sector.

Studio Fiam S.A. Paolo Dermitzel Tel: +41 91 695 10 70 [email protected]

The two member firms have been authorised for many years for undertaking audit and related assignments. Ser & Berker is specifically author­ ised to undertake the audits of banks, public companies, energy companies and also tax audits. Both firms have skills in business taxation. We work to implement effective tax planning so that client liabilities to taxation are minimised.

Sectors

Ser & Berker Serhan Akkoyunlu Tel: +90 312 284 62 22 [email protected]

ISTANBUL AMT Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.S. Anil Tilhasli Tel: +90 212 213 08 45 [email protected] www.dfkymm.com

GENEVA (Legal Services)

22

Services

ANKARA

Fidinter AG Michel Jaggi Tel: +41 44 297 20 50 [email protected] www.fidinter.ch

Rickenbach & Partner Dr Matthias Rickenbach Tel: +41 44 391 44 77 [email protected] www.rickenbach-law.ch

The DFK member firms in Turkey provide clients with access to substantial widespread resources provided by seven partners and some 60 professional staff.We have strong internal communications and our staff are used to adopting a team approach to providing effective advice and assistance to clients. Through attendance at national events and conferences, staff exchange ideas and information in a non-competitive environment. This exchange of information strengthens staff expertise, capabilities and experience.

Contact

ZURICH

ZURICH (Legal Services)

Resources

DFK member firms in Turkey work with clients across a broad range of sectors. These sectors include construction, manufacturing, energy, tourism, retailing, textiles, electronics, real estate and transportation.

LUGANO

Rickenbach & Partner Dr Christian Sager Tel: +41 22 510 55 77 [email protected] www.rickenbach-law.ch

These firms deliver a full range of services to clients in Turkey. Operating from offices in Ankara and Istanbul, financial consultancy and assurance services are delivered to clients across the country. Ser & Berker is one of the leading companies in the audit and assurance sector.

Contact TUNIS Cabinet CMC Chérif Ben Zina Tel: +216 1 880 933 [email protected]

Ser & Berker Halit Demiral Tel: +90 216 469 58 00 [email protected] www.serberkerymm.com Ser & Berker has other offices at Antalya, Eskisehir and Denizli

UAE

Uganda

Ukraine

N.R. Doshi & Partners is a firm of chartered accountants that was founded in 1985; it became a member of DFK International in 1998.

DFK International is represented by JP Magson Certified Public Accountants and Management Consultants. The firm was established in 2007 by a team of highly qualified accountants and has since grown steadily.

In the Ukraine, DFK International is represented by the International Institute of Audit LLC, which is based in Kyiv.

The firm’s mission is to establish strong platforms of knowledge; to attain expertise in diverse fields; and to retain competent professionals and reputable clientele. Our aim is to provide services to clients with quality, due care and diligence with professional ethics and integrity. This is achieved through delivering the highest standards of professional service using state of art technology.

Resources The firm has its head office in Dubai – Bur Dubai (3,000sq ft) and in Deira (1,500 sq ft) and branches in 7 other key locations. The Firm has five partners and 55 qualified and semi qualified chartered accountants, CPAs and ACCAs and related professional staff. Their experience ranges from 5 to 40 years in the profession.

Services The firm provide a diverse spectrum of services including: Audit & Assurance Services, Business Services including outsourcing services in Payroll, Accounting, Back Office and Human Resources. The Firm also provides advisory and consulting services on project finance, private equity and transactions services, technology and IT. Corporate service includes formation of companies in UAE and its tax free trade zones and offshore companies in UAE and overseas, with advice on cross border taxation. The firm also provide comprehensive services in the area of real estate in UAE.

Sectors Our firm provides services to various sectors of business and industry including banking and finance, money exchange, insurance, manufacturing, contracting, gold and diamond jewellers, entertainment and leisure, freight forwarders, hotels and restaurants, advertising, printing, pharmacies and health care, real estate, management and shipping.

Contact DUBAI N.R. Doshi & Partners Arvind Malia Tel: + 971 4 3528001 [email protected] www.nrdoshi.com Other offices at Sharjah, Sharjah Airport International Free Zone, Hamriyah Free Zone, Jebel Ali Free Zone, RAK Investment Authority Free Zone, Ras Al-Khaimah and Abu Dhabi

Resources We have 2 partners, a team of 15 professional staff and associated experts, providing a depth of professional resource that is unusual amongst independent accounting firms of the same size. We assist clients to develop their business strategies and improve operations and profitability. Our objective is to build long-term relationships and to deliver unrivalled quality professional services based on an in-depth understanding of our client’s individual requirements. In addition to in-house staff we have a team of committed associates with specialist skills in a wide range of advisory services.

Services We provide a comprehensive range of services to both Ugandan and International business and private individuals including advice on all areas of direct and indirect taxation and tax planning. Our services include auditing & assurance, accounting, risk advisory and consulting services. Our consultancy services include monitoring and evaluation, accounting support, compliance and internal controls, corporate finance, research and market analysis, outsourced financial management, outsourced grants management and donor reporting, systems design and implementation, due diligence and acquisition investigations, forensic accounting and fraud investigations, business recovery, and company secretarial. These services are offered to private and public sector businesses, owner managed business, individuals, branches of international businesses, and Not-for-Profit, NonGovernment Organisations (NGOs).

The International Institute of Audit LLC was founded in the early 1990s and since that time has become established as a leading provider of audit and related services in the Ukraine.

Resources The DFK member firm in the Ukraine has specialists who are very experienced in delivering the excellent quality services required by clients. The team includes professionals with skills in auditing, accounting, taxation and business consultancy. International Institute of Audit LLC has certified auditors and accounting practitioners and, additionally, forensic experts and professional accountants in agriculture.

Services A full range of audit, accounting and related services is provided including taxation, advice on mergers and acquisitions, IFRS, payroll, outsourced accounting, and business and economic consultancy. We can assist you in making business decisions, in optimising your tax position and in helping you to achieve your business objectives.

Sectors Clients from most sectors of industry and commerce are dealt with including, particularly, agriculture, food, manufacturing, pharmaceuticals, the service sector and charitable foundations.

Sectors The firm works with clients in most areas of economic activity including gas and energy, construction, hotels and property, food and beverage, transport, advertising, health, pharmaceuticals, IT and systems development, education, public sector, regulatory authorities, and not-for profit.

Contact

Contact

KAMPALA

KYIV

JP MAGSON James M. Musabe Tel. +256 41 42 59 013 Email: [email protected] www.jpmagson.com

International Institute of Audit LLC Borys Melnychuk Tel: +38 0 44 219 0044 [email protected] www.mia.kiev.ua 23

National Group

United Kingdom DFK UK is a group of independent accounting firms that delivers a full range of services to clients across the UK (England, Scotland, Wales, the Isle of Man and the Channel Islands). DFK UK was formed in 1996, with the objective of providing clients with co-ordinated audit, accounting, taxation and related advisery services across the UK. Since 2006, DFK UK has been part of a formal DFK UK and Ireland group.

Contact

Resources

Sectors Our members have experience in a wide range of sectors such as manufacturing, technology, agriculture, charities and not for profit organisations, media, healthcare, pension schemes, professional firms and entertainment and leisure the members of the group are in regular communication with each other and are used to working together to provide effective advice and assistance to clients.

ANDOVER

DFK UK Member firms have offices in most key commercial centres across the UK and the Channel Islands. Members of DFK UK provide clients with access to a considerable breadth of resources. With over 100 partners, nearly 900 staff and a fee income of £67m, DFK members have experts who can advise on most financial matters.

Services Members are able to offer their clients a wealth of cost effective services that reach beyond accounting, audit and tax and our member firms provide technical expertise as well as a timely value added service. DFK UK offers a comprehensive range of expert services for UK businesses and private individuals including assurance, corporate tax, corporate finance, financial planning, insolvency and business recovery and IT and management consultancy, to name but a few. In addition to this, specific assistance is also available for both organisations wishing to establish operations overseas and those wishing to develop further established overseas operations. Member firms advise on all areas of business taxation both in the UK and internationally. Our specialists are skilled in negotiations with the various tax authorities and advise on investigations by HM Revenue & Customs. The tax authorities are undertaking more investigations and dealing with such matters can be costly for clients; special insurance is available to mitigate the costs of dealing with such enquiries. Our people are skilled in tax planning to minimise liabilities for all sizes of businesses; we have expertise available in both direct and indirect taxation. Corporate transactions require careful planning to ensure that full use is made of tax losses and any other available reliefs. We have the resources to deploy appropriate personnel to provide commercial and timely assistance in order to meet the tightest deadlines.

Activities Through a forum of national events and conferences, member firms exchange ideas and information in a non-competitive environment. This exchange of information strengthens our reach as firms share their expertise, capabilities and experiences. Membership of DFK UK enables independent accounting firms to use the strength of a national affiliation and capitalise on the benefits of a global presence. Since 1996, there have been several changes in the membership as DFK UK has grown and become more focused in its activity. The association is implementing active development plans and seeks to gain additional high quality members in key financial centres. Inevitably, in a people based organisation, where the partners of individual member firms actively participate in association events and meet their colleagues they develop good personal relationships. Where two or more firms are involved in delivering services to a single client, effective working relationships are also developed.

DFK UK in numbers December 2015

Number of offices Number of partners

103

Number of other professional staff

633

Number of support staff

136

Total staff (including partners)

872

Fee income (?m)

24

27

87

DFK UK Robert Law Tel: +44 23 8061 3000 [email protected] www.dfkuki.com

ABERDARE KTS Owens Thomas Carol Warburton Tel: +44 1685 872028 [email protected] www.ktsowensthomas.com Langdowns DFK Limited (Network Firm) Neil Raynsford Tel: +44 1264 363413 [email protected] www.langdownsdfk.com

BASINGSTOKE Langdowns DFK Limited (Network Firm) Neil Raynsford Tel: +44 1256 844822 [email protected] www.langdownsdfk.com

BELFAST Johnston Kennedy DFK Limited (Network Firm) See entry under Ireland

CANTERBURY Spain Brothers Paul Flood Tel: +44 1227 769321 [email protected] www.spainbrothers.co.uk

CARDIFF KTS Owens Thomas Carol Warburton Tel: +44 29 2082 9000 [email protected] www.ktsowensthomas.com

COVENTRY

Harrison Beale Owen Phil Ewing Tel: +44 2476 631303 [email protected] www.hboltd.co.uk

DOVER

Spain Brothers Helen Lucas Tel: +1227 769321 [email protected] www.spainbrothers.co.uk

EDINBURGH

Alexander Sloan Ewen Scott Tel: +44 131 228 7979 [email protected] www.alexandersloan.co.uk

Associated firms EWLOE (FLINTSHIRE)

MANCHESTER

EXETER

NEWCASTLE

Duncan Sheard Glass Chris Wheatley Tel: +44 1244 526030 [email protected] www.dsg.co.uk

Thompson Jenner Simon Lewis Tel: +44 1392 258553 [email protected] www.thompson-jenner.co.uk

EXMOUTH

Thompson Jenner Simon Lewis Tel: +44 1395 279521 [email protected] www.thompson-jenner.co.uk

GLASGOW

Alexander Sloan Ewen Scott Tel: +44 141 204 8989 [email protected] www.alexandersloan.co.uk

GUERNSEY

Hansard Trust Andrew Parr Tel: +44 1481 727664 [email protected] www.hansardtrust.com

ISLE OF MAN

DFK Chancery Trust (Network Firm) Gethin Taylor Tel: +44 1624 647171 [email protected] www.chancerytrust.com

LEEDS

Brown Butler James White Tel: +44 113 246 1234 [email protected] www.brownbutler.com

LISBURN Johnston Kennedy DFK Limited (Network Firm) See entry under Ireland

LIVERPOOL

Duncan Sheard Glass Andrew Moss Tel: +44 151 243 1200 [email protected] www.dsg.uk.com

LONDON

CBW Peter Winter Tel: +44 20 7309 3800 [email protected] www.cbw.co.uk Wilson Wright Warren Baker Tel: +44 20 7832 0444 [email protected] www.wilsonwright.com

Royce Peeling Green Limited Chris Slater Tel: +44 161 608 0000 [email protected] www.rpg.co.uk RMT John Richards Tel: +44 191 256 9500 [email protected] www.r-m-t.co.uk

NEWTOWNABBEY Johnston Kennedy DFK Limited (Network Firm) See entry under Ireland

SHEFFIELD

Landin Wilcock & Co Kevin Parkes Tel: + 44 114 275 4321 [email protected] www.landin-wilcock.co.uk

SOUTHAMPTON

Langdowns DFK Limited (Network Firm) Neil Raynsford Tel: +44 23 8061 3000 [email protected] www.langdownsdfk.com

ST ASAPH

Royce Peeling Green Limited Phillip Owen Tel: +44 1745 582933 [email protected] www.rpg.co.uk

WARWICK

Harrison Beale Owen Phil Ewing Tel: +44 1926 422292 www.hboltd.co.uk

The following firms are not DFK members, but have worked with DFK to provide services where DFK does not have members or to provide services that are complimentary to those provided by members. GENCES VALTERS The firm is a full-service general practice international business law firm specialising in tax, mergers and acquisitions, labour, corporate, intellectual property, immigration and litigation. Gences Valters has 13 lawyers and tax consultants in Estonia, Latvia and Lithuania.

Contact Valters Gences Tel: +371 6724 0090 [email protected] www.gencs.eu

PETERKA & PARTNERS The firm is an independent, full-service Central and Eastern European law firm. Over its 16 years of existence it has built its own strong regional presence in key markets, offering pan-regional legal and tax competency services and a dynamic alternative to the top law firms, both international and purely local. Peterka & Partners operates 9 fully-owned offices across the region, in the Czech Republic, Slovakia, Poland, Hungary, Romania, Bulgaria, Belarus, Ukraine and Russia. It represents more than 1,000 clients in the CEE region, including more than 100 worldwide leaders.

Contact Milan Šaran, Head of Tax Desk Tel: +421 2 544 18 700 [email protected] Ondrej Peterka, Founder and Managing Partner Tel: +421 246 085 300 [email protected] www.peterkapartners.com

www.dfk.com Published: January 2016