1. With J.H. Cohn, It’s All About Teamwork Introduction to J.H. Cohn’s International Service Group

2. Date 1 Goals  Build our brand  Tell the marketplace who we are and what we do  Increase our International Business  Pick the low hanging fruit How Are You Managing? SM

3. Date Objectives of JHC’s International Services Group  Expand inbound services to US subsidiaries of foreign entities  Expand outbound services to US companies  Defend against clients seeking to obtain services from other providers because we are unable to respond adequately  Obtain referrals from, and offer referrals to, affiliates of Nexia International  Key words – defense, offense, credibility and referrals 2

4. Date Service Capabilities of JHC’s International Services Group  Audit and Accounting  IFRS Consulting and Implementation  FAS 109/FIN48  Transaction structuring – inbound and outbound  Tax planning for global investments 3  Transfer pricing studies  Cross-border M&A advisory and due diligence  Risk Management and SOX across borders  Cross-border bankruptcy  Expatriate and inpatriate tax compliance  Cohn Affiliated Company Services

5. Date Tactical Plan for Growth  Branding Events and Prospect Generation  “Gateway to International Trade”  “Everything You Wanted to Know About AIM…,”  Events related to World Trade Week  Seminars i.e., “What Lawyers Must Know About IFRS” and “What Private Equity Groups Must Know About IFRS”  Ongoing Communications  Global Cohnnection newsletters  Email alerts forwarded from Nexia affiliates 4

6. Date Positioning J.H. Cohn LLP as International  Argentina  Australia  Brazil  Canada  China  Dubai  France  Germany  Ireland  United Kingdom  India  Israel  Mexico  Dubai  Russia  South Africa 5

7. Date Tactical Plan for Growth  Go To Market Tactics  Multiple touches with internationally interested entities  Offer proprietary knowledge of foreign markets  Schedule tours/visits with Nexia representatives  Attend conferences and seminars on international topics  Selectively join and be actively involved in foreign changes of commerce – Spain, Germany, United Kingdom, Manhattan Chamber of Commerce 6

8. Date Key Points  Have a plan!  Make sure the plan is implemented, with responsibilities and due dates assigned. 7 Just Do It!