2015 network data global IAB league table analysis

content Key UHY data 2015 UHY regional summary UHY 2015 world rankings (Inc. Big Four) Size, quality & competitiveness measures Summary Marketing example messaging What should my firm do next?

Key UHY data UHY NETWORK DATA 2015 Turnover USD 517m Staff 7,623 Countries 92 Offices 319 Global ranking 16* *UHY ranks globally 16 in the top 25 networks table by fee income (including the Big Four). UHY ranks globally 5 in the top 25 Audit and Accounting networks (excluding non-Audit services) table by fee income. (including the Big Four).

2015 UHY Regional summary 2015 REGIONAL SUMMARY COUNTRIES OFFICES PARTNERS PROF. ADMIN. TOTAL STAFF TURNOVER USD/M AMERICAS 19 56 146 1,003 391 1,540 149 ASIA-PACIFIC 17 65 179 2,077 268 2,524 83 EMEA 198 442 2,474 643 3,559 285 TOTAL 92 319 767 5,554 1,302 7,623 517

UHY 2015 world rankings (Inc. Big Four)

Size, quality & competitiveness MEASURES RANKING* Size Total Fee income Total Staff Offices/coverage 16 15 Quality $/office $/partner Staff/office 21 22 23 Competitiveness Growth 27 * UHY ranks globally 16 in the top 25 networks table by fee income (including the Big Four).

*Ranked out of 29 accountancy networks (including the Big Four) In summary UHY is… A business driven network (not a loose association) Growth focused on member client/referral needs and aligned with UHY’s current five-year strategy. UHY has realised an overall fee income ranking of 16 Top 25* rankings for all quality measures: revenue $/ office, staff/ office, revenue $/partner *Ranked out of 29 accountancy networks (including the Big Four)

Example messaging The following slides give you some example content on how to describe your affiliation of UHY: [Firm name]* is a member of UHY. Established in 1986 and based in London, UK, UHY is a network of independent audit, accounting, tax and consulting firms with offices in over 320 major business centres across more than 90 countries.  Our staff members, over 7,600 strong, are proud to be part of the 16th largest international accounting and consultancy network . Each member of UHY is a legally separate and independent firm. The UHY network is a member of the Forum of Firms. *UHY-only branded firms must include the firm’s country and legal description to ensure clarity in relation to the UHY network identity. For example: UHY, a Malaysian partnership, is a member of…

Example messaging lnformed thinking, whatever your focus [Firm name] is a member of UHY. UHY is an international network of independent member firms providing audit, accounting, tax and business advisory services . WE UNDERSTAND YOUR BUSINESS lnformed thinking, whatever your focus Tap into our global knowledge: our services focus on our clients’ requirements with a good understanding of their needs. We work in collaboration with our clients and other member firms to ensure objectives are achieved. We share our clients’ aspirations and deliver customised, timely advice to help you make the right business decisions. WE ARE CONNECTED Consistent values wherever in the world you do business It is the UHY culture that really makes the difference for our clients. Even in a very competitive market place, it is our spirit of collaboration, cohesion and trust that continues to set us apart from our competitors: we deliver because we know each other well, we know about each member firm’s specialist sector knowledge, and we know about each other’s individual expertise. But, more than that, we know each other as people through meeting and working together regularly internally and cross-border. Our commitment to quality is one of our network’s main values — because it is so important to us, we strive to achieve this in everything we do. GLOBAL SKILLS Over 7,600 staff, 320 offices, 90 countries... one vision The UHY network offers an exceptional competitive advantage — national capabilities enhanced by resources and attentive personal service with the capability to support major business centres globally. UHY people pride themselves on their ability to combine local knowledge with national, regional and international skills sets.

WHAT SHOULD MY FIRM DO NEXT? Members are required to publish the most up to date network information in all of their firm’s marketing and client facing materials. Please update annually: The relevant pages of your firm’s website Brochures, presentations and flyers External presentations and pitch documents for clients and prospects All UHY marketing and business development templates made available to member firms via the UHY Exchange and the UHY Brand Centre are also updated annually for a cohesive global approach. For more information please consult: The March 2016 edition of the ‘UHY Marketing Best Practice’ publication which includes further information on how to use the network data/ranking and relevant messaging… and much more.