CAPABILITY STATEMENT 2020 - The network for doing business - Dr. Langenmayr und Partner ...
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CAPABILITY STATEMENT 2020
The network
for doing
business
WORKING TOGETHER INTERNATIONALLY
UHY is a leading international network
of independent member firms providing THE FORUM OF FIRMS
audit, accounting, tax and business The UHY network is a member of
the Forum of Firms, an association of
advisory services across the globe. international networks of accounting
firms. The Forum’s goal is to promote
We work together with you to ensure you achieve your objectives. consistent and high quality standards
Our clients include publicly listed companies, privately owned of cross-border financial reporting
businesses, not-for-profit and public organisations. We tailor and auditing practices worldwide. For
our services to suit your culture. We share your aspirations and additional information on the Forum of
we deliver customised, timely advice to help you make the right Firms, visit: www.forumoffirms.org
business decisions.
At the time of printing, there are
The UHY network offers an exceptional competitive advantage 31 members of the Forum.
— national capabilities, attentive personal service and a presence
across major business centres globally. UHY people pride
themselves on their ability to combine local knowledge with FORUM OF FIRMS
national, regional and international expertise.
We are working with clients to embrace International Financial
Reporting Standards (IFRS), as many of our clients have interests CLIENTS FEATURED IN THIS
in at least one country outside their home base – and many have REPORT INCLUDE:
broader international operations.
Commitment to quality is one of our network’s main values —
and because it is so important to us, we strive to achieve this in
www.bhworldwide.com
everything we do. UHY’s membership of the Forum of Firms and
commitment to IFRS means our clients have access to the same
quality of professional services as larger multinational players.
We not only have the global spread logistically but also the attest
compliance infrastructure to deliver a transnational service that www.dolphlundgrenofficial.com
any client of any size can depend on.
This new edition of our annual capability statement illustrates how
we have continued to strengthen our close working relationships www.ejaf.org
with our clients locally, internationally or cross-border throughout
sectors, specialisms and geographical regions – and, more
importantly, it includes what our clients say about our services.
www.eteaminc.com
Group
www.olmix.com
www.viatec.pl
UHY CAPABILITY STATEMENT 2020 3 FROM RICK DAVID UHY Chairman I am delighted to present the 2020 UHY Capability Statement, my first as UHY’s chairman. Through 2019 I have had the privilege of overseeing the growth of our international network as it develops in line with our clients’ ever more sophisticated needs. This progress continues in 2020 as we rise to the challenges posed by new regulations and the opportunities offered by new technologies. Businesses and professional advisors alike have had plenty to keep them awake at night in recent times. Increasing political and economic uncertainties continue to cast a shadow over international trade but I am confident that our network is facing this future in great shape, thanks to the excellent working relationships our member firms have with their clients. This has always been a differentiator for UHY. Alongside quality, one of our key tenets is working together, not only with clients but also between every member firm in the network. In this way, we strive to provide world-class service, delivered consistently and seamlessly across borders. Our member firms currently operate in over 300 business centres across more than 100 countries, and more locations are being added all the time – nationally through the strong organic growth of incumbent firms; and internationally through the careful selection and appointment of new member firms, which share the same commitment to quality and the client-led values that define the UHY culture. It means we can keep pace with our clients’ global ambitions now and in the future, without compromise. In this edition of the UHY Capability Statement, we present examples of working closely and successfully with clients large and small, across a variety of sectors with all their attendant issues and challenges. From a Hollywood legend, a world-famous charity and an ambitious European renewables business to an award winning aerospace logistics specialist, a global recruitment enterprise and a food-for-the-future biotech venture, I hope we provide some insight into what makes our client relationships tick. They are a tiny representation of the many thousands of client assignments that our member firms across the world deliver each year, but they do serve to illustrate UHY’s collaborative approach, the deep client relationships we nurture and the way our member firms support cross-border client needs. But perhaps most importantly of all they are also testimonials – what our clients value, in their own words. I would like to thank you for reading this publication, which includes a useful directory of all our member firms and also a reminder of the breadth of services they provide. Please do not hesitate to contact me or any of our listed international contact partners if you would like to discuss ways in which we might be of service. Best wishes Rick David
4 UHY CAPABILITY STATEMENT 2020
Dolph’s relationship
DOLPH LUNDGREN
wit h Bernard Fay
SECTOR
MEDIA & ENTERTAINMENT and his team at
REGION UHY Fay & Co is
EUROPE
proof t hat it is
possible to combine
Dolph Lundgren was born in Sweden
but now lives in Los Angeles, US. a serious commercial
He has been an actor, screenwriter,
producer and director since 1985, in relationship wit h
which time he has been involved in
a strong bond of
over 70 motion pictures for film and
television. Highlights of his career friendship and
include playing Ivan Drago in Rocky
IV alongside Sylvester Stallone, mutual interests.
appearing in the James Bond movie,
A View to a Kill and working with
actors such as George Segal, Keanu
Reeves, Jean-Claude Van Damme,
Micky Rourke, Bruce Willis and Arnold to support him. In the last two decades each other and it is always a pleasure
Schwarzenegger. On top of his Bernard has helped Dolph build his to work with him,” says Dolph. “He
work in the entertainment industry property portfolio, take advantage of understands my sometimes complex
Dolph is an astute businessman international film opportunities and cross-border lifestyle and the challenges
and a chemical engineer who was secure his financial future. More recently, that brings, and he and his team
awarded a Fulbright scholarship Bernard introduced Dolph to Andrea work hard to help me maximise
to go to Massachusetts Institute of D’Amico, audit & assurance partner, UHY all opportunities.
Technology (MIT) to do his PhD in Advisor SRl (Tax & Accounting), Rome,
Chemical Engineering. Italy, to discuss a film project which is “I have never received such exceptional
still in progress. According to Dolph, tailor-made service, tax and corporate
CHALLENGE “Andrea provides a very personal level advice. Bernard and his team are
As Dolph Lundgren’s career progressed of service and care which is what I have always responsive, courteous and
he found he was spending a lot of time come to expect from UHY.” solutions-oriented. Nothing is ever too
travelling and acquiring properties much trouble for them and I call my
in Spain, Sweden and US. He needed UHY Fay & Co also supports Dolph relationship with Bernard a very good
specialised tax and business advice to internationally in collaboration with friendship now. Long may this continue.
coordinate his new commercial activities his renowned Swedish lawyer, Mr Björn I trust him entirely.”
and he wanted the security of knowing Rosengren. Bernard describes his firm’s
that his business affairs would be relationship with the Swedish legal team UHY IN THE MEDIA & ENTERTAINMENT
managed by one network with a strong as ‘close and very positive’. SECTOR
global reach. Having previously worked Specialist personal tax planning and
with a single local accountancy firm he RESULT wealth management are increasingly
was keen to develop a relationship with Dolph’s relationship with Bernard complex areas where expert advice can
a network that could introduce him to and his team at UHY Fay & Co is deliver significant long-term benefits for
member firms wherever he was building a proof that it is possible to combine a clients in sports, media, entertainment
presence around the world. serious commercial relationship with a and, of course, many other industries.
strong bond of friendship and mutual Our focus on open and trusting
SOLUTION interests. Dolph is a karate champion relationships means many individuals,
Enjoying strong personal relationships and Bernard has been practising the owner-managers, directors and senior
with his advisors is important to Dolph same martial art for many years. They executives rely on UHY member firms
and having been introduced by a train together at Bernard’s dojo with to help protect their personal wealth
Swiss banker to Bernard Fay, former Sensei Gustavo Reque 7th Dan when and plan their financial future. Expert
chairman of UHY and joint managing Dolph visits Marbella. teams across the UHY network provide
partner, UHY Fay & Co, Marbella, Spain, personalised advice covering all aspects
20 years ago, he knew that he and his “It is a rare thing in business, but we of personal tax, wealth management
colleagues represented the best firm have a very natural understanding of and estate planning.
UHY CAPABILITY STATEMENT 2020 5
ELTON JOHN AIDS The UHY team ha d t he exper tise and experience
FOUNDATION (EJAF)
to help EJAF move forward and our trustees
SECTOR
NOT-FOR-PROFIT were immediately impressed by t heir ent husiasm.
REGION
US, EUROPE
The Elton John AIDS Foundation (EJAF), is in New York, have successfully carried
one of the world’s foremost independent out audits of both EJAF UK and EJAF
charities working to support people US. They have also supported EJAF UK
affected by, or at risk of, HIV or AIDS. through the government’s Making Tax
The organisation, which has operations Digital programme and they offered
in both the UK and the US, is supported specialist VAT advice for an event which
by many high-profile and internationally took place in France.
renowned patrons and trustees, from
musicians like Sting and Annie Lennox, Fiona says, “Working with Subarna and
to tennis legend Billie Jean King. The his team has made the year end audit
fourth largest philanthropic funder efficient, smooth and straightforward.
of global HIV grants, as of 2018 it has Despite the Board meeting date moving
raised over USD 400 million to support forward by a few weeks, both the US
HIV-related programmes across Africa, and the UK financial statements were
Asia, the Americas and Eastern Europe. ready in time for sign-off. Subarna, as
In that same year the turnover of EJAF’s our main contact, is always extremely
combined entities was USD 28.5 million helpful and responsive. We look forward
(GBP 21.5 million). to building on our already strong
partnership which has a great cultural
CHALLENGE and commercial fit.”
In 2017, after seven years working
with the same auditor, and following UHY IN THE NOT-FOR-PROFIT SECTOR
recognised good practice, EJAF’s UK and other queries, plus the fact that we UHY member firms have extensive
arm undertook a review and tender could use the same network to build a experience of working with a wide
process. Fiona Russell, global finance relationship with UHY member firms range of not-for-profit organisations
director at EJAF, says, “Having worked in the US for the audit of EJAF there – including charities, educational
with the same auditor for several years, which is something we acted on very institutions and trade unions.
and despite getting a very good service, quickly when Subarna put us in touch
we felt it was time to see what other with Michael Burke, audit partner at We understand that the main focus of
networks could offer. We invited several UHY LLP, New York, US. clients is on those who benefit from
auditors, including the incumbent their services but also that they need
firm, to submit tenders. We focused on “The UHY team had the expertise and to operate within tightly controlled
networks that offered experience with experience to help EJAF move forwards finances subject to public scrutiny.
charity accounts and grant foundations and our trustees were immediately With increased competition for grant
and, due to the consolidation of our UK impressed by their enthusiasm.” funding and charitable giving and
and US operations, we wanted to find a greater burden of compliance,
an audit partner who could offer us a RESULT our member firms help ensure
global service. We did not consider one Since their engagement in 2017, UHY organisations are efficiently managed
of the Big Four networks.” Hacker Young in London and UHY LLP to deal with the challenges.
SOLUTION
According to Fiona, the presentation
by UHY Hacker Young, London audit
partners, Subarna Banerjee and Daniel
Hutson was extremely good. “We were
impressed by the fact that UHY Hacker
Young was a larger firm with more
experience in giving specialist advice
about VAT, not-for-profit organisations
6 UHY CAPABILITY STATEMENT 2020
“We still have plans to open companies
in more countries, especially in EMEA,
South America and the APAC region, The services offered
ETEAM in the future.”
by UHY member firms
SECTOR
RECRUITMENT & MANAGED
eTeam first worked with UHY Hacker
are comparable
SERVICES Young in 2017 when the company
acquired Darwin Rhodes. Stuart wit h t hose of a Big
REGION Hutchison and his team at the UK
EUROPE, AMERICAS, ASIA member firm’s Letchworth Garden City Four firm, but at
office specialise in the recruitment sector
a more competitive
eTeam is a recruitment, talent and were group auditors and advisors for
management and consulting business the British company. They were invited cost – t hey
based in New Jersey, US, with an operation to tender for the work under the new
that increasingly spans the globe. The ownership regime and won the contract. genuinely provide true
business finds, nurtures and connects
value for money.
exceptional people with some of the The acquisition of Darwin Rhodes
world’s foremost blue-chip companies. brought with it subsidiaries in
The group of firms operated by eTeam, Switzerland and Hong Kong. At the
including (since its acquisition in 2017) same time, eTeam was contemplating
specialist insurance sector recruiter Darwin further international opportunities. The structures, we moved on to the group’s
Rhodes, posted combined revenues of USD challenge for UHY Hacker Young was to tax position. We discussed how small
140 million in 2018. simplify the new eTeam group structure improvements in the centralisation of
in a way that would maximise tax support functions, combined with better
Alongside the US, the business owns efficiencies, and make it easier to secure use of group tax losses, could generate
companies in Canada, Germany, Hong further cross border expansion. more revenue and greater cash flows in
Kong, India, Ireland, Malaysia, the an expanding business.”
Netherlands, the Philippines, Poland, THE SOLUTION
Singapore, Switzerland and the UK. There With the acquisition of Darwin Rhodes, With these improvements in place, eTeam
are more than 20 companies in the wider eTeam effectively created two groups was in a better position to consider
eTeam group, connected by a corporate with separate tax arrangements. One other international opportunities. But to
structure based on intercompany of Hacker Young’s early tasks was to successfully expand across borders, the
shareholdings and trusts held by founder amalgamate these separate entities group needed to navigate a diverse range
Bipin Thakur and his family. and simplify the group’s tax liability. of tax regimes, financial regulations
and business cultures to create the most
THE CHALLENGE “When eTeam acquired the Darwin efficient corporate structure in each
eTeam is an international recruitment Rhodes Group, it added a number location. It has now done so with the help
specialist with an eye for the next global of trading and non-trading foreign of UHY’s global network.
opportunity. The kinds of companies it subsidiaries. It made sense to consider
deals with tend to have operations that how this group would fit in to the Stuart says: “eTeam’s vision involves
cross international borders. To properly existing eTeam business as the two parties expanding their service offering and
serve its blue-chip clients, the business were initially separate,” says Stuart. business model in to various worldwide
needs to have a global presence and, to jurisdictions. Knowing our international
achieve this, eTeam has expanded into “Having encouraged eTeam to reach, they asked me to introduce them
13 countries to date. Global CFO Jag contemplate the commercial impact to colleagues scattered around the
Balakrishnan says it will not stop there: of a simplification of the two group globe, as set out in their business plan.”
Stuart reached out to the network, and
eTeam has so far been referred to UHY
Lauer & Dr. Peters KG, Germany; UHY
Farrelly Dawe White Limited, Ireland;
UHY in Malaysia; Govers Accountants/
Consultants, Netherlands; UHY M.L.
Aguirre & Co. CPAs, Philippines; UHY Lee
Seng Chan & Co, Singapore and Balmer-
Etienne AG, Switzerland.
Local UHY member firms have been
on hand to help the business comply
with national and regional regulations
UHY CAPABILITY STATEMENT 2020 7
and create the most cost-effective firms has allowed us to achieve tax areas that are important to us, such as
corporate structure for local conditions. planning at a global level – we continue taxation, audit, specialised consulting,
In the Philippines, for example, UHY to restructure to achieve efficiency by corporate restructuring and various
M.L. Aguirre & Co. CPAs first received a lowering taxes and taking advantage of tax other services.”
referral enquiry from Stuart in August benefits in the UK and across the globe.
2018, and has since performed a range “In my mind the services offered by
of tasks relevant to the creation of “Wherever eTeam has needed the UHY member firms are comparable
eTeam’s subsidiary in the country. They services of a UHY member firm – whether with those of a Big Four firm, but at a
include incorporation, accounting and tax it is in the UK, Singapore, Germany, India more competitive cost – they genuinely
filing, payroll services, audit and various or elsewhere – the network has always provide true value for money,” says Jag.
mandatory government accreditations. found a team with the experience and
expertise to help the business make the eTeam’s global expansion will
In Ireland, eTeam’s local subsidiary has most of every opportunity,” says Jag. continue, and the blue-chip staffing
only recently been established. UHY specialist wants UHY to be part of
member firm UHY Farrelly Dawe White “They have helped us to achieve higher their team throughout the journey.
Limited is already involved, registering profitability and business growth by “We want UHY to be our global
the business for relevant taxes and offering timely advice on corporate provider so we will eventually be
dealing with regulatory requirements. restructuring, efficient tax planning replacing our current partners across
In the future, the firm will be handling and providing other advisory services all countries where we do not yet use
payroll and ongoing tax matters. as needed. The senior partners and their local member firms. Every time
employees of UHY’s member firms we expand UHY will be our first port
At this stage, eTeam has especially are experienced and knowledgeable of call. We value our relationship
benefited from the UHY network’s professionals and can be relied upon for with them and we feel truly valued
expertise in local regulations surrounding their expert advisory services.” as a customer.”
company formation. “eTeam are
very much in the early stages of this “Partnering with multiple UHY member UHY IN THE RECRUITMENT &
expansion,” Stuart says. “Most member firms was not initially part of the plan. MANAGED SERVICES SECTOR
firms have been responsible for forming eTeam carried out full due diligence in Because UHY member firms provide
local companies and advising the client each territory it moved into, considering management consultancy and people-
on the compliance and tax requirements various local accountancy firms before based solutions across the world, they
in the member firm’s country.” coming to an informed decision.” understand the needs of this sector
and are therefore well positioned
THE RESULT “We ended up selecting the UHY to advise on a global level. Their
UHY’s joined-up approach has created member firm in each country,” he says. expertise in the internationalisation
concrete benefits for eTeam, as Jag “That is because UHY is a fairly large of businesses and recruitment services
explains: “Working with UHY member network with expertise in multiple is world-class.
8 UHY CAPABILITY STATEMENT 2020
most infinite of natural resources. Viatec UHY ECA provides accountancy, auditing
was founded with a goal to lead wind and business advisory services to Viatec,
energy generation efforts in Poland, and its central position in a highly
VIATEC by constructing and maintaining wind connected network has also proven
turbines for onshore wind farms. It invaluable. With the help of the wider
SECTOR
quickly realised that the domestic market UHY network, coordinated by UHY
RENEWABLE ENERGY
alone would not be enough to meet its ECA, Viatec has been able to fulfil its
REGION ambitious targets. ambition to quickly forge a presence
EMEA in burgeoning wind turbine markets
Viatec financial director Olga Kaźmierska across Europe.
says: “The strategy of Viatec was to
Viatec is a business that is flourishing in build competence and presence in “We have been recommended by UHY
the wake of Europe’s booming demand foreign markets. And that meant ECA to a number of UHY member firms,”
for sustainable energy. The company there was a natural requirement for says Olga. “We can always count on a full
constructs and maintains wind turbines a professional accountancy firm with exchange of information and detailed
for onshore wind farms, offering a a wide EU network, alongside tax discussions between UHY ECA and local
turnkey service that includes the on-site advisory competencies and a thorough UHY member firms in each location to
installation and servicing of tower sections, understanding of high-growth SMEs.” arrive at the final solution for Viatec.”
generators, blades and cabling works.
Based in the city of Poznań in Poland, Viatec’s goal is to provide its turnkey UHY member firms have assisted the
Viatec posted revenues of around USD 24 onshore wind generation service company in complying with both
million in 2018, and employs 28 people. It to markets across Europe, before customer requirements and local
now operates in seven European nations, looking further afield in the future. regulations, helping to put Viatec’s
from Sweden to Croatia. An Initial Public Offering (IPO) will vision into practice.
also be considered.
CHALLENGE
The need to generate energy from SOLUTION
wind has created a vibrant industry Viatec considered several competing
across much of Europe, and countries accountancy firms before partnering
such as Germany, Denmark and the with UHY’s Polish member firm, UHY
UK have forged ahead in the design ECA, represented by partner Piotr
and construction of both offshore and Wozniak and his team. UHY ECA’s
onshore wind farms. The industry is expertise, network connections and
backed by decades of thorough research experience of helping other high-growth
and development, and friendly EU and SMEs were crucial factors in the decision.
local regulations are in place to support
its rapid expansion. For those reasons, “We know Piotr Woźniak and UHY ECA
wind energy is likely to dominate the in Poland have a good reputation for
European renewable energy mix for the tailoring services for SMEs, and it also
foreseeable future, ahead of alternative provides audit services for a number of
power sources like wave and solar. listed companies,” says Olga. “It has also
been extending its range of services, RESULT
But until recently Poland lagged behind. which makes it convenient for us to Viatec’s partnership with UHY, alongside
The country lacked the necessary skills work with one advisor familiar with both its own expertise and determination, has
and infrastructure to fully exploit this company and branch-specific issues.” seen business operations spread quickly
across the continent. The company
moved into Germany in 2016 and
Belgium in 2017, assisted by UHY Lauer
& Dr. Peters KG in Berlin and UHY-CDP
The most impor tant t hing as far as Viatec Partners in Brussels.
is concerned, is UHY’s ability to expand
Having proven, without question, that a
wit h t hem and offer t he same excellent market for its products and services existed
beyond Polish borders, 2018 was a year
level of service in so many places around of significant planning and growth for
Viatec. In a single year UHY ECA referred
t he wor ld. This is t he true essence of t he
Viatec’s enquiries to several other UHY
international networ k. member firms – UHY GVA, France; UHY
Fay & Co, Spain; Winthers Revisionsbyrå
AB, Sweden; Revisorgruppen AS, Norway;UHY CAPABILITY STATEMENT 2020 9
UHY BusinessCollegia LLC, Belarus; UHY “We know there will always be a Viatec’s pioneering attitude to
LLC, Georgia and Govers Accountants/ thorough knowledge regarding international expansion is unlikely
Consultants, the Netherlands. Later, UHY accounting, audit, tax and business to end there, and the company is
TietoAkseli, Finland was also involved. advisory, alongside a thorough considering a move beyond Europe’s
understanding of the nature of SMEs borders. UHY member firms are on hand
As Viatec explores further possibilities and the flavour of a high-growth to help the company’s integration into
for cross-border expansion, it has also company. Importantly, there is also local markets around the world.
held preliminary communications with the ability to see and consider issues
other UHY member firms including UHY in perspective,” says Olga. “We rely on the quality and accuracy
Audit CD S.r.l., Romania and UHY UZMAN of the services UHY member firms
Sworn in CPA and Independent Auditing “UHY has helped us achieve provide when considering approaching
Inc., Turkey. compliance – with regard to both new markets with our services,” says
customer requirements and local Olga. “We are encouraged to see the
In every case, says Olga, Viatec has regulations – and has aided our ongoing development of the UHY
received the same excellent level of ability to grow the business overseas. global network – the recent addition
service. She praises member firms’ I would describe UHY as a trusted of an Iranian member firm, Hadi Hesab
comprehensive understanding of the partner for high-growth companies Tehran, for example – as we look
needs of high-growth SMEs. like us.” forward to further expansion.”
Piotr believes UHY’s network has been UHY IN THE ENERGY & RENEWABLES
key to the success of the relationship. SECTOR
“I know that Viatec is highly satisfied From onshore wind and solar power
with the service it receives from us to upstream oil and gas exploration,
We rely on t he quality and they remain excited about their our member firms work with
and accuracy of partnership with UHY,” he says. “The many leading players across the
company knows it can always expect energy spectrum. With rising global
t he services UHY deadlines to be met, to get the demand for energy and growing
support it needs and to always have environmental pressures, the sector
member firms provide direct contact with UHY experts. is at the top of both corporate and
when considering government agendas.
“But the most important thing as
approaching new far as Viatec is concerned, is UHY’s UHY member firms currently work with
ability to expand with them and businesses involved at every stage of
mar kets wit h offer the same excellent level of energy generation and distribution,
our services. service in so many places around the helping them to maximise opportunities
world. This is the true essence of the and comply with ever-greater
international network.” regulatory challenges.10 UHY CAPABILITY STATEMENT 2020
Paul Wakefield, Group Finance Director,
B&H, says, “When Gary visited UHY
From 2017 B&H ma de
Lee Seng Chan & Co in Singapore,
B&H WORLDWIDE (B&H) he was impressed by their capability a wholesale change
and professionalism and agreed that
SECTOR
UHY member firms be included in our from wor king wit h
AEROSPACE LOGISTICS
Global Audit tender. We went through
different firms in
REGION a formal tendering process and liked
ASIA-PACIFIC, EUROPE, AMERICAS UHY’s accessible approach – we knew individual countries
they understood that we are at the
beginning of a journey, rather than to wor king exclusively
In 1988 B&H Worldwide set up as being a finished product. We felt a
wit h UHY member
a freight management company, positive cultural match between our
principally serving the aerospace two businesses.” firms in every region
industry. Now dedicated to supporting
aerospace companies, the B&H Group SOLUTION t hey operate in.
provides time-critical freight and From 2017, B&H made a wholesale
management solutions to airlines, MROs change from working with different
(maintenance, repair and overhaul firms in individual countries to working
providers) and component suppliers. exclusively with UHY member firms in in Singapore. She is speedy, accurate and
every region they operate in. responsive – our relationship with the
So successful are those solutions that in team there grows stronger every year.”
2017, B&H Worldwide received the award “This could have been painful
of Best-in-Class Global Aerospace Logistics but it was quite straightforward,” As B&H focuses on driving more growth,
Company, from the Global Institute of says Paul. “We were still enjoying their need for a strong global accountancy
Logistics, followed in January 2018 by local representation, but with the partnership is critical. “Growth for us
another prestigious award from the reassurance of a strong UHY umbrella. means growing transactions and as we
British International Freight Association Despite some early problems the move from being a small enterprise to a
(BIFA), in the Supply Chain Management lead partner at UHY Hacker Young in medium one, we need our UHY member
category. By combining first class service London was quick to resolve them. firms to keep challenging us to get
with technology, B&H has positioned We focused on adding clarity, structure everything right. Both Jessica and Ms Tan
itself as a clear market leader. and consistency from the word go are quick to remind us of any upcoming
to achieve a consistent auditing legislation and we know we are in safe
CHALLENGE benchmark across our group.” hands,” says Paul.
B&H first engaged UHY Lee Seng Chan
& Co, Singapore in 1999. “We were “Geographically we see opportunities
appointed as the statutory auditors as in Asia where the airline industry is
well as the agent for filing of income growing at a rapid pace and we are also
tax returns,” says senior partner, Lee looking to develop business in the US
Sen Choon. and Europe. Based on our experience
of UHY over the past two years, I would
“For 20 years we have been providing certainly recommend them.”
statutory audit and tax compliance RESULT
services for the Singapore subsidiary of To support global operations, UHY UHY IN THE MANUFACTURING,
the group.” member firms now provide B&H INDUSTRIAL AND LOGISTICS SECTOR
with streamlined group audit and tax As well as providing global audit and tax
With significant changes looming in June services in the UK, Australia, Germany, services, UHY member firms worldwide
2016, B&H Worldwide in the UK reviewed Hong Kong, Malaysia, New Zealand, support manufacturing and logistics
the accounting function and tax planning Singapore and the US. The consolidation supply chains, including aerospace.
for the entire group. Gary Wilson, then is managed by UHY Hacker Young,
B&H’s non-executive director, visited UHY London, under the leadership of Jessica Specialists from UHY member firms
Lee Seng Chan & Co to discuss the group’s Moorghen, audit director. work with businesses on specific issues
plans for Singapore and other subsidiaries such as improving the management
in the Asia-Pacific region and around the “Jessica is excellent,” says Paul. “If I have of supply chains to identify potential
world. Gary’s challenge was to investigate any queries outside of Singapore, I go cost savings and mitigate risks to
whether they should continue to use straight to her. Her service levels are high production schedules. Practical and
different firms for different regions or to and I am sure that her involvement in timely advice on the best way to
engage UHY member firms globally to the consolidation in 2017 was key to its handle issues arising from financial
work seamlessly on international projects timely completion. Likewise with Tan problems with key suppliers can ensure
and transactions. Guek Kee, engagement partner at UHY business continuity.UHY CAPABILITY STATEMENT 2020 11
Group
We have achieved our strategy in Mexico
OLMIX MEX
t hanks to t he suppor t of UHY. We rely on
SECTOR
BIOSCIENCE, AGRICULTURE, FOOD t he cooperation and vigilance of t he people
AND DRINK, HEALTHCARE
at UHY to give us t he service we need.
REGION
AMERICAS
Olmix is a business that might just Mexican subsidiary in 2014, it looked for he says. “We rely on the cooperation
change the world. The French company professional services providers that also and vigilance of the people at UHY to
develops solutions for more natural, offered a wider advisory function. give us the service we need.”
sustainable plant, animal and human
nutrition and health. Its focus on the The partnership between Olmix Mex
complete food chain – from sea to and UHY Glassman Esquivel y Cía
plate – might sound ambitious, but the has been so rewarding that, when
science behind the soundbites makes Olmix was considering opening a
sense. Olmix solutions are based on subsidiary in Peru, it asked José for a
macroalgae, a varied source of nutrients recommendation. He had no hesitation
and bioactive compounds. Macroalgae in recommending UHY Blancas
offers a full range of innovative solutions Sandoval & Asociados, SAC, a UHY
to reduce the need for pesticides in member firm in Lima.
plants, antibiotics in animal feed and SOLUTION
chemical additives in human food and In 2014, when opening its Mexican Olmix has now created a Peruvian
healthcare. Olmix is based in Brittany, subsidiary, Olmix met with three local subsidiary with the help of Carlos
France, but has now expanded into 28 accountancy firms. UHY Glassman Sandoval at UHY Blancas Sandoval &
locations, including the Americas. The Esquivel y Cía, UHY’s Mexican member Asociados. The company is considering
group has a turnover of around USD firm, was awarded the task of helping opening further import and sales offices
200 million and over 900 employees. It Olmix develop a successful presence in in Central and South America, and José
opened its Mexico subsidiary – Olmix the country. would not hesitate to use other member
Mex – in 2014. firms of the UHY global network in future.
Five years later, the UHY member firm –
CHALLENGE and specifically José Carlos Villegas and Olmix continues to be delighted with
Olmix faced the same challenges all his team in Mexico City – is still Olmix’s the service it receives from UHY in
businesses encounter when seeking preferred accountancy partner. The Mexico. “The quality service we get
rapid international expansion. Each new team provides Olmix with accounting, from UHY in Mexico goes beyond a
location demands local knowledge. As tax, payroll, and invoicing services. simple accounting service,” says Robert.
a French company, Olmix needed local Additionally, UHY Glassman Esquivel y “We have a special relationship and we
partners to steer the business through Cía provides legal support and business trust them to make sure Olmix can keep
the intricacies of national and regional advisory services, and prepares price developing in the right way.”
regulation, especially as it moved beyond transfer studies.
the familiar tax, accounting and legal UHY IN THE BIOSCIENCE SECTOR
regimes of the European Union. “We chose UHY Glassman Esquivel y Experts across the UHY network have
Cía because they gave us the complete extensive experience in offering
“Our group strategy is to use local set of services we needed,” says Robert. tailored services to the biosciences
specialists in every country we are active “We were also attracted by reasonable sector, from local firms or start-ups,
in – partners with knowledge of local pricing and trustworthy people.” to multinationals. As well as tax
legislation, accounting and politics,” and corporate services, advising
says Robert Bandner, regional manager RESULT on corporate structure, finance
for the Americas at Olmix Group. “We Since Olmix Mex was created five years advice and transfer pricing, UHY
made a strategic decision long ago not ago, the company has significantly member firms offer insight into local
to use the Big Four.” expanded its activities in the country. regulatory, compliance and intellectual
Robert believes the partnership between property rights. Businesses looking
As Robert implies, the role of an Olmix Mex and UHY Glassman Esquivel to expand overseas benefit from the
accounting firm, in this scenario, is y Cía has been key to that success. close relationships between UHY
about more than tax and audit. Olmix member firms globally, providing
operates in a heavily regulated sector. “We have achieved our strategy in high standards of service and sharing
When the group prepared to open a Mexico thanks to the support of UHY,” specialist expertise.12 UHY CAPABILITY STATEMENT 2020
BELARUS DENMARK
UHY BusinessCollegia LLC, Minsk inforevision, Copenhagen
THE NETWORK FOR Contact: Denis Kastsian Contact: Vibeke Düring Reyes Jensen
DOING BUSINESS Email: audit@collegia.by Email: vd@inforevision.dk
Website: www.collegia.by Website: www.inforevision.dk
• A global network of auditing,
accounting, tax and consulting firms DOMINICAN REPUBLIC
BELGIUM
UHY Canahuate Calderon & Asociados,
• Over 8,200 professionals in more UHY-CDP Partners, Brussels
Santo Domingo
Contact: Chantal Bollen
than 300 business centres in over Email: c.bollen@cdp-partners.be
Contact: Arabellis Calderón González
100 countries Email: info@uhycanahuatecalderon.com
Website: www.cdp-partners.be
Website: www.uhycanahuatecalderon.com
• Commercially focused services Also in: Liège
for clients with international BOLIVIA ECUADOR
business interests Berthin Amengual Y Asociados Srl, La Paz UHY Assurance & Services Cia. Ltda., Quito
Contact: Hugo Berthin Contact: Freddy Cevallos Bustamante
• Comprehensive resources Email: berthinlp@berthinamengual.com Email: f.cevallos@uhyassurance.ec
and capabilities Website: www.berthinamengual.com Website: www.uhyecuador.ec
Also in: Santa Cruz
AFGHANISTAN EGYPT
BOSNIA AND HERZEGOVINA
UHY Shafiq Hamid Jamal & Co Chartered UHY United For Auditing, Tax, Advisory
Revident d.o.o., Mostar
Accountants, Kabul & Financial Services, Cairo
Contact: Matko Knezevic
Contact: Malik Jamal Contact: Ahmed Hegazy
Email: matko.knezevic@uhy-ba.com
Email: mhjamal@uhy-af.com Email: info@uhy-united.com
Website: www.uhy-ba.com
Website: www.uhy-af.com Website: www.uhy-united.com
Also in: Grude, Sarajevo
UHY Waled Mounir and Muhammad
ALBANIA BRAZIL Arafa, Alexandria
UHY Elite sh.p.k, Tirana UHY Bendoraytes & Cia – Auditores Contact: Waled Mounir
Contact: Artan Xhiani Independentes*, São Paulo Email: info@uhy-eg-alex.com
Email: info@uhy-elite.com Contact: Franklin Bendoraytes Website: www.uhy-eg-alex.com
Website: www.uhy-elite.com Email: franklin.bendoraytes@uhy-br.com
Website: www.bendoraytes.com
EL SALVADOR
ANGOLA Also in: Rio de Janeiro
UHY Asesores Y Consultores, S.A De CV., San
UHY A Paredes e Associados-Angola
Salvador
Auditores e Consultores, S.A., Luanda CANADA Contact: Bryan Pérez
Contact: Armando Paredes UHY Victor LLP, Montreal Email: bperez@uhy-sv.com
Email: aparedes@uhyangola.com Contact: Ken Shemie Website: www.uhy-sv.com
Website: www.uhyangola.com Email: kshemie@uhyvictor.com
Website: www.uhyvictor.com
ARGENTINA FINLAND
UHY Macho & Asociados,* Buenos Aires UHY TietoAkseli, Jyväskylä
CHILE Contact: Harri Kanerva
Contact: Roberto Macho UHY Guiñazú & Asociados SpA.,* Santiago
Email: rmacho@uhy-macho.com Email: info@tietoakseli.fi
Contact: Juan Olivares H. Website: www.tietoakseli.fi
Website: www.uhy-macho.com Email: jolivares@uhy-cl.com Also in: Helsinki, Ikaalinen, Mikkeli, Oulu, Pieksämäki,
Website: www.uhy-cl.com Ruovesi, Tampere
AUSTRALIA
UHY Haines Norton FRANCE
CHINA
Contact: Michael Coughtrey UHY GVA,* Paris
ZhongHua Certified Public Accountants LLP,*
Email: mcoughtrey@uhyhnsyd.com.au Contact: Muriel Nouchy
Shanghai
Website: www.uhyhn.com Email: muriel.nouchy@uhygva.com
Contact: Yong Sun
Offices in: Adelaide, Brisbane*, Busselton, Dunsborough, Website: www.uhygva.com
Gladstone, Melbourne, Perth, Sunshine Coast, Sydney* Email: info@zhonghuacpa.com
Website: www.zhonghuacpa.com Also in: Lyon
Also in: Anhui, Beijing, Guangdong, Hangzhou, Henan,
AUSTRIA
Jiangsu, Shenzhen, Sichuan GEORGIA
UHY-Tax Wirtschaftstreuhand GmbH, Linz
UHY LLC, Tbilisi
Contact: Stephan Schlager
COSTA RICA Contact: Guka Ubiria
Email: office@uhy.at
UHY Auditores y Consultores, S.A., San José Email: gubiria@uhy-ge.com
Website: www.uhy.at
Also in: Horn, Salzburg, Vienna, Villach Contact: Omar Pérez Rosales Website: www.uhy.ge
Email: operez@uhy-cr.com
AZERBAIJAN Website: www.uhy-cr.com GERMANY
UHY Audit LLC, Baku UHY Deutschland AG*
Contact: Teymur Naghiyev CROATIA Contact: Dr Ulla Peters
Email: office@uhy-az.com UHY HB EKONOM d.o.o., Split Email: berlin@uhy-berlin.de
Website: www.uhy-az.com Contact: Helena Budisa Website: www.uhy-deutschland.de
Email: split@uhy.hr Clostermann & Jasper Partnerschaft mbB, Bremen
BAHAMAS Website: www.uhyincroatia.com Contact: Tobias Stuber
UHY Bain & Associates, Nassau Email: info@clostermann-jasper.de
UHY RUDAN d.o.o., Zagreb
Contact: Dr. John S. Bain Website: www.clostermann-jasper.de
Contact: Vedrana Miletić
Email: john@uhy-bs.com Also in: Hamburg
Email: info@uhy.rudan.hr
Website: www.uhy-bs.com
Website: www.uhyincroatia.com Dr. Langenmayr GmbH
BAHRAIN Wirtschaftsprüfungsgesellschaft, Munich
UHY El Sayed El Ayouty & Co, CYPRUS Contact: Johannes Bitzer
Certified Public Accountants, Bahrain UHY Antonis Kassapis Limited, Nicosia Email: munich@uhy-deutschland.de
Contact: Mohamed Alshayeb Contact: Antonis Kassapis Website: www.dr-langenmayr.de
Email: info@uhy-elayouty.com Email: uhy@uhy.com.cy
Website: www.uhy.com.cy Dr. Leyh, Dr. Kossow & Dr. Ott KG, Cologne
Website: www.uhy-elayouty.com
Contact: Gunter Stoeber
Email: koeln@lko.de
BANGLADESH CZECH REPUBLIC
Website: www.lko.de
UHY Syful Shamsul Alam & Co, Dhaka AUDITOR, spol. s r.o., Prague
Contact: Syful Islam Contact: Georg Stöger Kullen Müller Zinser Treuhand GmbH, Stuttgart
Email: syful@ssacbd.com Email: georg.stoeger@auditor.eu Contact: Sebastian Otten
Website: www.ssacbd.com Website: www.auditor.eu Email: stuttgart@uhy-deutschland.de
Also in: Chittagong Also in: Brno, Pelhrimov Website: www.kullen-mueller-zinser.deUHY CAPABILITY STATEMENT 2020 13
UHY Lauer & Dr. Peters KG*, Berlin IRELAND MALTA
Contact: Dr Ulla Peters UHY Farrelly Dawe White Limited, Dundalk UHY Pace, Galea Musù & Co, Lija
Email: berlin@uhy-berlin.de Contact: Alan Farrelly Contact: David Pace
Website: www.uhy-berlin.de Email: alanfarrelly@fdw.ie Email: djpace@uhymalta.com
Also in: Rostock Website: www.fdw.ie Website: www.uhymalta.com
UHY Wahlen & Mannsky, Frankfurt Also in: Balbriggan, Dublin, Newry
Contact: Stephanie Mannsky MAURITIUS
Email: stephanie.mannsky@uhy-ffm.com ISLE OF MAN UHY & Co., Moka
Website: www.uhy-wahlen.de UHY Crossleys LLC, Ballasalla Contact: Dominique Samouilhan
Contact: Andrew Pennington Email: dsamouilhan@uhy.co.mu
GHANA Email: apennington@crossleys.com Website: www.uhy.co.mu
UHY Voscon Chartered Accountants, Accra Website: www.crossleys.com
Contact: Henry Djangmah MEXICO
Email: info@uhyvoscon-gh.com ISRAEL UHY Glassman Esquivel y Cía S.C.,* Mexico City
Website: www.uhyvoscon-gh.com UHY Shtainmetz Aminoach & Co.,* Tel Aviv Contact: Oscar Gutiérrez Esquivel
UHY Godwinson (Chartered Accountants), Accra Contact: Kobi Shtainmetz Email: oge@uhy-mx.com
Contact: Godwin Azasu Email: k@cpa.co.il Website: www.uhy-mx.com
Email: info@uhygodwinson-gh.com Website: www.cpa.co.il Also in: Monterrey, Querétaro, Villahermosa
Website: www.uhygodwinson-gh.com
ITALY MOROCCO
GREECE UHY Bompani Srl (Audit),* Milan UHY Ben Mokhtar & Co, Tangier
UHY Axon Certified Auditors S.A., Athens Contact: Andrea Fantechi Contact: Mohamed Ben Mokhtar
Contact: Stavros Nikiforakis Email: milano.audit@uhyitaly.com Email: contact@uhy-benmokhtar.ma
Email: info@axonaudit.gr Website:www.uhyitaly.com Website: www.uhy-benmokhtar.ma
Website: www.axonaudit.gr Also in: Brescia, Florence, Padova, Pisa, Rome
Also in: Crete
UHY Advisor Srl (Tax & Accounting), Rome MOZAMBIQUE
Contact: Cristiano Fasanari UHY Auditores e Contabilistas Certificados,
GUATEMALA
Email: roma.advisor@uhyitaly.com Limitada, Maputo
UHY Pérez & Co,* Guatemala City
Website: www.uhyitaly.com Contact: Carlos Sitoe
Contact: René Pérez Ordo’ñez
Also in: Milan Email: director.geral@uhy-mz.com
Email: rperez@uhy-perez.com
Website: www.uhy-perez.com Website: www.uhy-mz.com
JAPAN
GUERNSEY UHY Tokyo & Co., Tokyo NEPAL
Louvre Trust (Guernsey) Limited, St Peter Port Contact: Nobuyuki Hara UHY Suvod Associates Chartered Accountants,
Contact: Matthew Gilligan Email: info@uhy-tokyo.or.jp Kathmandu
Email: info@louvregroup.com Website: www.uhy-tokyo.or.jp Contact: Akash Suman
Website: www.louvregroup.com Also in: Kyoto, Nagoya Email: akash@suvodassociates.com.np
Website: www.suvodassociates.com.np
HONDURAS JORDAN Also in: Itahari
UHY Auditores y Consultores, S.A., Tegucigalpa UHY Arab Auditors, Amman
Contact: Omar Pérez Rosales Contact: Nabil Haddad NETHERLANDS
Email: operez@uhy-hn.com Email: nih@arabauditors.jo Govers Accountants/Consultants,* Eindhoven
Website: www.uhy-hn.com Website: www.arabauditors.jo Contact: Paul Mencke
Email: mencke@govers.nl
HONG KONG KAZAKHSTAN Website: www.govers.nl
Tai Kong CPA Limited,* Hong Kong UHY SAPA-Consulting LLP, Almaty
Contact: Robert Kong Contact: Zhanibek Zhumadil NEW ZEALAND
Email: robertkong@tkcpa.com.hk UHY Haines Norton (Auckland) Ltd,* Auckland
Email: office@uhy-kz.com
Website: www.tkcpa.com.hk Contact: Grant Brownlee
Website: www.uhy-kz.com
UHY Vocation HK CPA Limited,* Hong Kong Also in: Aktobe, Astana, Atyrau, Shymkent, Ural’sk Email: grantb@uhyhn.co.nz
Contact: David Ng Website: www.uhyhn.co.nz
Email: dng@uhy-hk.com KENYA Also in: Helensville, Kumeu
Website: www.uhy-hk.com UHY Kenya, Nairobi
Contact: Daniel Kabiru NIGERIA
HUNGARY Email: dkabiru@uhy-ke.com UHY Maaji & Co, Lagos
Bergmann Accounting & Auditing, Budapest Website: www.uhy-ke.com Contact: Gabriel Idahosa
Contact: László Hegedus Email: info@uhy-ng-maaji.com
Email: laszlo.hegedus@bergmann.hu Website: www.uhy-ng-maaji.com
KOREA, REPUBLIC OF
Website: www.bergmann.hu Also in: Abuja, Benin City, Ebutte Metta, Ejigbo,
UHY Seil Accounting Corp,* Seocho, Seoul
Also in: Szeged
Contact: Sam-Won Hyun Garki, Kaduna, Kano, Lokoja, Maiduguri, Owerri,
Email: cpahn@hanmail.net Port Harcourt, Yola
INDIA
Website: www.seiltax.co.kr
Chandabhoy & Jassoobhoy, Mumbai
Also in: Chungmuro (Seoul), NORWAY
Contact: Sunil Hansraj
Email: sunil@cnj.in Songpa (Seoul), Yeouido (Seoul) Revisorgruppen AS, Oslo
Website: www.cnj.in Contact: Kirsti Armann
LEBANON Email: post@rg.no
Lodha & Co,* Kolkata UHY Andy Bryan, Beirut Website: www.rg.no
Contact: R.P. Singh Contact: Elie Abboud Also in: Aandalsnes, Akershus, Arendal, Bergen,
Email: rpsingh@lodhaco.com Drammen, Foerde, Kristiansand, Kvam/Norheimsund,
Email: beirut@uhy-lb.com
Website: www.lodhaco.com
Website: www.uhy-lb.com Sarpsborg, Steinkjer, Stjordal, Trondheim, Volda
Also in: Chennai, Hyderabad, Jaipur, Mumbai, New Delhi
LUXEMBOURG PAKISTAN
INDONESIA
UHY Finova S.àr.l., Luxembourg UHY Hassan Naeem & Co, Lahore
KAP Hananta Budianto & Rekan, Jakarta
Contact: Jürgen Fischer Contact: Ibne Hassan
Contact: Venancia Wijono
Email: venancia@hananta.com Email: j.fischer@finova.lu Email: ibnehassan@uhy-hnco.com
Website: www.hananta.com Website: www.uhyfinova.lu Website: www.uhy-hnco.com
Also in: Semarang, Surabaya Also in: Islamabad, Karachi
MALAYSIA
IRAN, ISLAMIC REPUBLIC OF UHY,* Kuala Lumpur PANAMA
Hadi Hesab Tehran, Tehran Contact: Alvin Tee Guan Pian UHY Botello & Marquez, Panama City
Contact: Hamid Reza Keyhani Email: uhy-kl@uhy-my.com Contact: Diógenes Botello V.
Email: keyhani@hadihesab.com Website: www.uhy.com.my Email: dbotello@uhy-pa.com
Website: www.uhy-ir.com Also in: Johor Bahru, Penang Website: www.uhy-pa.com14 UHY CAPABILITY STATEMENT 2020
PARAGUAY SINGAPORE UGANDA
UHY Consultoria Integral Del Mercosur, Coronel UHY Lee Seng Chan & Co,* Singapore UHY Thakkar & Associates, Certified Public
Oviedo Contact: Sen Choon Lee Accountants, Kampala
Contact: Miguel Vera Email: info@uhylsc.com.sg Contact: Sam Thakkar
Email: cime@cime.com.py Website: www.uhylsc.com.sg Email: sam@uhy-ug.com
Website: www.cime.com.py
Website: www.uhy-ug.com
Also in: Asunción, Ciudad del Este SLOVAK REPUBLIC
AUDITOR SK s.r.o., Bratislava UKRAINE
PERU Contact: Georg Stöger UHY Prostor Ltd, Kiev
UHY Sandoval Aliaga y Email: georg.stoeger@auditor.eu Contact: Alexander Koinov
Asociados S. Civil de R.L.,* Lima Website: www.auditor.eu
Email: a.koinov@uhy-prostor.com
Contact: Carlos Sandoval Aliaga Also in: Piestany
Website: www.uhy-prostor.com
Email: carlos.sandoval@blancassandoval.com SLOVENIA
Website: www.uhyenperu.com UHY d.o.o., Ljubljana
Also in: Miraflores (Lima), San Borja (Lima), Surco (Lima) Contact: Matjaž Trebše UNITED KINGDOM
Email: uhy@uhy.si UHY Hacker Young,* London
PHILIPPINES Website: www.uhy.si Contact: Laurence Sacker
UHY M.L. Aguirre & Co. CPAs,* Makati City Email: london@uhy-uk.com
SOUTH AFRICA
Contact: Michael Aguirre Website: www.uhy-uk.com
UHY Hellmann (SA), Johannesburg
Email: ask@mlaguirre.org Also in: Abergavenny, Ashford, Belfast, Birmingham*,
Contact: Carlos Pedregal
Website: www.mlaguirre.org Brighton & Hove, Bristol, Broadstairs, Cambridge,
Email: carlosp@uhy.co.za
Website: www.uhy.co.za Chester, Huntingdon, Jarrow, Letchworth, Manchester*,
POLAND
UHY ECA Group, Kraków Newcastle, Newport, Nottingham, Sheffield,
Contact: Roman Seredynski
’
SPAIN Sittingbourne, Sunderland, Winchester, York
Email: roman.seredynski@uhy-pl.com UHY Fay & Co,* Marbella
Website: www.uhy-pl.com Contact: Bernard Fay UNITED STATES
Also in: Poznan,
’
Warsaw, Wroclaw, Zabrze Email: bfay@uhy-fay.com UHY Advisors, Inc., Farmington Hills, Michigan
Website: www.uhy-fay.com UHY LLP,* New York
PORTUGAL Also in: Barcelona, Madrid*, Malaga, Contact: Michael Mahoney
UHY & Associados SROC Lda, Lisbon Santa Cruz Tenerife, Santander,
Email: mmahoney@uhy-us.com
Contact: António Santos Santiago de Compostela
Website: www.uhy-us.com
Email: asantos@uhy-portugal.pt Also in: Albany (New York), Ann Arbor (Michigan),
Website: www.uhy-portugal.pt SRI LANKA
UHY Centra Management Associates, Colombo Atlanta (Georgia), Columbia (Maryland), Detroit
Also in: Azores, Funchal, Porto
Contact: Ismath Abdul Sathar Mohamed (Michigan), Farmington (Connecticut), Farmington Hills
Email: asmismath@uhycentra.com (Michigan), Houston (Texas), Kansas City (Missouri),
PUERTO RICO
UHY Del Valle & Nieves PSC,* San Juan Website: www.uhycentra.com Miami (Florida), New York City (New York), Orange
Contact: Rafael Del Valle-Vega Also in: Kandy County (California), Rye Brook (New York), Saratoga
Email: info@uhy-pr.com Springs (New York), St Louis (Missouri), Sterling Heights
Website: www.uhy-pr.com SWEDEN (Michigan). UHY LLP is a licensed independent CPA firm
Revisorerna Syd, Malmö that performs attest services through an alternative
QATAR Contact: Rolf Nilsson practice structure with UHY Advisors, Inc. and its
UHY Ammo & Co, Doha Email: info@revisorernasyd.se subsidiary entities. UHY Advisors, Inc. provides tax and
Contact: Moamen Elsalawy Website: www.revisorernasyd.se
Email: inquiry@uhy-qa.com business consulting services through wholly owned
Website: www.uhy-qa.com Winthers Revisionsbyrå AB, Stockholm subsidiary entities that operate under the name of
Contact: Ragnar Santesson “UHY Advisors”.
Email: info@winthers.se
ROMANIA
Website: www.winthers.se
UHY Audit CD S.r.l., Bucharest URUGUAY
Contact: Camelia Dobre UHY Gubba & Asociados,* Montevideo
Email: camelia.dobre@uhy-ro.com SWITZERLAND
Contact: Hugo Gubba
Website: www.uhy-ro.com Balmer-Etienne AG, Luzern
Email: info@uhygubba.uy
Contact: Stephan Vollenweider
Email: info@balmer-etienne.ch Website: www.uhygubba.uy
RUSSIAN FEDERATION
Website: www.balmer-etienne.ch
UHY Yans-Audit LLC,* Moscow UZBEKISTAN
Also in: Stans, Zürich
Contact: Nikolay Litvinov
UHY Tashkent LLC, Tashkent
Email: yans@uhy-yans.ru
TAIWAN Contact: Sarvarkhon Karimov
Website: www.uhy-yans.ru
UHY L&C Company, CPAs, Taipei Email: s.karimov@uhy-uz.com
UHY EKA LLC, St. Petersburg Contact: Lawrence Lin Website: www.uhy-uz.com
Contact: Elena Sedavkina Email: lawrencelin@uhy-taiwan.com.tw Also in: Khorezm, Navoi
Email: mail@eccona.spb.ru Website: www.uhy-taiwan.com.tw
Website: www.eccona.ru
VENEZUELA
THAILAND
UHY Servicios Legales & Tributarios, S.C., Caracas
SAUDI ARABIA UHY Yongyuth Accounting
UHY Abdul Jabbar Certified Accountants Contact: Luis Sotillo
and Son Co., Ltd., Bangkok
and Consultants Office, Jeddah Contact: Panit Mokarakorn Email: l.sotillo@uhy-ve.com
Contact: Elsayed Elboussery Email: panityas@uhy-th.com Website: www.uhy-ve.com
Email: elboussery@uhy-sa.com Website: www.uhy-th.com Also in: Puerto Ordaz, Valencia*
Website: www.uhy-sa.com
Also in: Riyadh TUNISIA VIETNAM
UHY CNBA, Tunis UHY Auditing & Consulting Co. Ltd., Hanoi
SERBIA Contact: Raoudha Ben Abdelkrim Contact: Thanh Nguyen
UHY REVIZIJA d.o.o., Belgrade Email: r.trojet@uhy-cnba.com Email: thanhnt@uhyvietnam.com.vn
Contact: Jasmina Macura Website: www.uhy-cnba.com Website: www.uhy.vn
Email: ekirevizija@uhy-ekirevizija.rs
Also in: Ho Chi Minh City
Website: www.uhy-ekirevizija.rs TURKEY
UHY UZMAN Sworn in CPA and
SEYCHELLES ZAMBIA
Independent Auditing Inc., Istanbul
UHY Premier Financial Services Limited, Mahé Contact: Şenol Çudin UHY AMO Certified Public Accountants, Lusaka
Contact: Vimal Damry Email: uzman@uhy-uzman.com.tr Contact: Dion Banda Dault
Email: vimal@premier-seychelles.com Website: www.uhy-uzman.com.tr Email: d.banda@uhy-amocpa.com
Website: www.premier-seychelles.com Also in: Ankara, Istanbul, Izmir Website: www.uhy-amocpa.com
* UHY firms asterisked signifies that they are registered with the Public Company Accounting Oversight Board (PCAOB). They are enabled under section 102 of the US Sarbanes-Oxley Act 2002 to
prepare or issue audit reports on US public companies and their subsidiaries abroad. Under section 103 of the Act, the PCAOB has established auditing and related attestation quality control, ethics
and independence standards, and rules to be used by registered public accounting firms, in the preparation and issuance of audit reports.You can also read
