Canada
David Trahair Chartered Accountant, Toronto Ontario
Institute of Chartered Accountants of Nova Scotia
Marmon Financial Management, Burns Lake BC
Peter Herman Chartered Accountant, Toronto Ontario

Cyprus
D.Kassinopoullos, Paphos
Kyriakides Savvides & Associates
Zervos and Co, Nicosia

Espaņa / Spain
Spanish Accountants, Barcelona

India
Bombay Chartered Accountants Society, Mumbai
G.K. Kedia and Co, Delhi
The Institute of Cost and Works Accountants of India, West Bengal
K.D.Lath & Co, Orissa
K.R .Associates
Paharia and Associates, Bhayandar
Suseela Mahesh Chartered Accountant, Karnataka

Indonesia
Fadjar Djulizar, Jakarta

Jamaica
Institute of Chartered Accountants of Jamaica
Institute of Chartered Accountants of the Caribbean, Kingston

Japan
Doi Accounting Office, Osaka

Kenya
Institute of Certified Public Accountants of Kenya (ICPAK), Nairobi

Nepal
Institute of Chartered Accountants Nepal, Kathmandu

Nigeria
Institute of Chartered Accountants of Nigeria

Pakistan
Institute of Chartered Accountants of Pakistan

Philippines
PICPA

Singapore
Institute of Certified Public Accountants of Singapore

South Africa
A.F. Hislop Accounting, Cape Town

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