Südstrasse,11 CH-8034 Zürich T: F: INTERNATIONAL ACCOUNTANTS CONSORTIUM Website : http// Our task: Assist International Oriented Companies

Südstrasse,11 CH-8034 Zürich T: F: ABOUT US

Südstrasse,11 CH-8034 Zürich T: F: The I.A.C. - International Accountants Consortium - is a politically neutral accountants network founded in under Swiss law. The network consists of independent member firms of Chartered Accountants, qualified accountants, auditors, legal and tax consultants in 19 countries. This network offers clients personally based services in establishing and conducting their business abroad and helps them to solve problems relating to their international activities. The main purpose of the network is to increase the level of services we render to our clients. More than 30 years of services

Südstrasse,11 CH-8034 Zürich T: F: IAC QUALITY CHART

Südstrasse,11 CH-8034 Zürich T: F: Our Quality Chart in ten engagements 1. Insure quality control before sending out year accounts or audit reports 2. Insure of our independence towards our clients 3. Offer appropriate qualified personnel 4. Offer a fast response 5. Offer a service adapted to our clients requirements 6. Offer an adjustable package in regards of accounting, management control, audit, legal, and administrative management. 7. Check and see to the satisfaction of the clients. 8. Offer the appropriated tools 9. Work with competent experts on specific subjects 10. Spend sufficient time on each task.

Südstrasse,11 CH-8034 Zürich T: F: IAC SERVICES

Südstrasse,11 CH-8034 Zürich T: F: Our International Services Offers 1. An offer of personalised consultancy to International oriented clients. 2. Simplification of domiciliation, help in administrative setup and installation for the foreign companies. 3. A service adapted to the requirements and an adjustable package in regards of accounting, management control, audit, administrative management. 4. Powerful tools for assistance in management decisions.

Südstrasse,11 CH-8034 Zürich T: F: Our Services offers in strategies 1. An offer of diversified counselling in strategies to International Investors and/or their subsidiaries. 2. Strategies in business to business. 3. Fiscal and investment optimisation assistance. 4. A team of professionals completely dedicated to the clients needs in the various fields of company law, taxation, Management and establishment of social documents. 5. Coaching of the decision makers, in various fields of business management which come to complete the personalised councils.

Südstrasse,11 CH-8034 Zürich T: F: At the Heart of the Profession The Members daily deal with : Account control, management control, Management indicators, Budgeting, Daily accounting, Monthly or quarterly reporting Year accounts, Consolidated accounts, IT assistance, Payroll and social management. Employee contracts Relations with banks All social, tax, and administration requirements...

Südstrasse,11 CH-8034 Zürich T: F: Our Specialised Services Offers In addition, we also deal with more specialised missions in the following fields : Business diagnosis Organisation and implementation of procedures, Tax consolidation and/or integration, Banking strategy, Cash flow management, Industrial and cost centre accounting, Legal consulting Business strategies and plan, Reorganisation of businesses in difficulty, Creation, transmission, merging and/or bringing together of companies ( joining venture), Winding up, liquidation, closing of companies.

Südstrasse,11 CH-8034 Zürich T: F: OUR MEMBERS

Südstrasse,11 CH-8034 Zürich T: F: Austria Geyer and Geyer Wirtschafstreuhand Gmbh Rudolf von Alt-Platz 1 A-1030 Vienna Contact person: Mr. Florian Geyer Phone: Fax: Interrevision Gumpendorferstrasse 65 A-1030 Vienna Contact person: LR. Dieter Derntl Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Belgium Accountants and Tax Advisers International BVBA J. Ratinckxstraat box 52 B-2600 Antwerp (Belguim) Contact person: Mr. Paul J. Martens Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Channel Islands T.A. Jehan & Co PO Box 202, Ingouville House Ingouville St.Helier Jersey JE4 8SP Contact person: Mr. Terence Jehan Phone: Fax: Terence Jehan

Südstrasse,11 CH-8034 Zürich T: F: Cyprus Christodoulos G. Vassiliades & Co. Advocates - Legal Consultants 15, Agiou Pavlou Street - Ledra House Ayios Andreas C-1105 Nicosia Contact person: Mr. Christodoulos G. Vassiliades Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Czech Republic Audit Consult a.s./AG Veveri 9 CZ Brno Contact person: Mr. Gilanik, Mr. ZlatohlavekMr. Zlatohlavek Phone: Fax: Website: ttp://

Südstrasse,11 CH-8034 Zürich T: F: France Isobel Audit Consulting 12, rue Pernelle F Paris Contact persons: Mr. Jean Fabrice Cauchy Mr. Jean Fabrice Cauchy Mr.Philipp Hellings Phone: Fax: Mobile: Website:

Südstrasse,11 CH-8034 Zürich T: F: Germany TGM Treuhand GmbH Candidplatz 13/I D München Contact person: Mr. Erhard Schwarz Phone: Fax: VRT Linzbach, Löcherbach und Partner Graurheindorfer Strasse 149a D Bonn Contact person: Mr. Konrad Löcherbach Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Italy Analisi S.p.A. Via Barilli 5/1 I Emilia Contact person: Mr. Francesco Notari Phone: Fax: Website:

Südstrasse,11 CH-8034 Zürich T: F: Hong Kong Chan Siu Chung CPA (Practising) Room A2, 19th Floor Cheuk Nang Plaza 250 Hennessy Road Wanchai Contact person: Mr.Clarence Chan Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Liechtenstein Attendus Trust reg. Herrengasse 2 Postfach 562 FL-9490 Vaduz Contact person: Mrs. Margrith Bürer Phone: Fax: Website:

Südstrasse,11 CH-8034 Zürich T: F: Luxembourg Euro Associates 1, rue de Nassau L-2213 Luxembourg Contact person: Sylvain Kirsch Phone: Fax: Website:

Südstrasse,11 CH-8034 Zürich T: F: Norway RevisjonsCompagniet AS Fr. Nansensgt. 8 - PO Box 115 N-1501 Moss Contact person: Mr. Hans Fr. Behn Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Spain Fornés, Salas & Asociados Auditores S.L. Roger de Llúria, 118 4°.1a E Barcelona Contact person: Mr. Ignacio Esteban Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Sweden Adeco Revisorer HB Gota Ark 130 S Stockholm Contact person: Mr. Birger Nordmark Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Switzerland TSZ Treuhandgesellschaft Sauter and Co. Zürich AG Südstrasse 11 - PO Box 1122 CH-8034 Zürich Contact person:MR. Viktor Sauter Phone: Telefax: Website: Valuefid SA via F. Pelli 13 - PO Box 5985 CH-6901 Lugano 1 Contact person: Mr. Daniele Bosco Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: The Netherlands AREP Accountants and Tax advisors 's-Gravenweg 659 c 3065 AB Rotterdam Contact person : Gert van de Werken - Rene Vromans Phone: Fax:

Südstrasse,11 CH-8034 Zürich T: F: Russia RUSSIA CONSULTING Moscow ul. Bakhrushina 32/1 Contact Person : Mr. Rainer Stawinoga Tel. +7 (495) Fax +7 (495) Internet:

Südstrasse,11 CH-8034 Zürich T: F: Turkey AYDIN AUDIT Chartered Certified Accounting & Audit Atakoy 1. kısım B13 blok no: 4 Istanbul / TURKEY Contact persons: - IPEK AYDIN - SABIHA SALKAYA Phone: Phone: Fax: Fax:

Südstrasse,11 CH-8034 Zürich T: F: United Kingdom Eric Nabarro and Company 151 Putney High Street GB-London SW15 1TA Contact person: Mr. Richard Atkins Phone: Fax: