IAPA - presentation. A global association of independent accountancy and business advisory firms who provide accounting, tax advisory and business consultancy services

1. About IAPA Global Support Local Knowledge IAPA is a Limited Company registered in England & Wales. Registered No. 05166917. VAT Registration No. 641 3289 47 Registered Office – The Hart Shaw Building, Europa Link, Sheffield Business Park, Sheffield S9 1XU IAPA, Old Chambers, 93-94 West Street, Farnham, Surrey GU9 7EB, United Kingdom Tel: + 44 (0) 1252 720810 Fax: + 44 (0) 1252 720830 Email: admin@iapa.netWebsite: www.iapa.net

2. About IAPA About IAPA In the top 25 global accounting associations of independent accountancy and business advisory firms providing accounting, audit, tax advisory and business consultancy services. Our members are committed to providing a personal, sustainable service to their clients, offering global expertise and support through their individual experience and local knowledge. Global Support, Local Knowledge

3. About IAPA About IAPA Member firms annual turnover in Established in 2010 1979 220 1 billion US dollars member firms 59 countries top 25 In the international associations member Each of accountancy firms regional group is part of a View our history Present Est. 1979 1980 1990 2000 Established in 1979, IAPA has grown steadily and is now ranked 23rd in the top international accounting organizations, in terms of total fee income of the membership.

4. About IAPA About IAPA Member firms annual turnover in Established in 2010 1979 220 1 billion US dollars member firms 59 countries top 25 In the international associations member Each of accountancy firms regional group is part of a “To create and maintain a leading global association of quality independent accountancy firms providing a full range of high quality professional services to clients with international needs”.

5. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs

6. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients

7. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients Opportunities to receive work referred by other member firms within IAPA

8. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients Opportunities to receive work referred by other member firms within IAPA Regional and International conferences

9. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients Opportunities to receive work referred by other member firms within IAPA Regional and International conferences Access to special interest groups eg: Tax/audit forums, Corporate Finance Group and the Public Sector Group

10. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients Opportunities to receive work referred by other member firms within IAPA Regional and International conferences Access to special interest groups eg: Tax/audit forums, Corporate Finance Group and the Public Sector Group Opportunities for joint ventures with other IAPA member firms

11. What are the benefits of membership? About IAPA Access to a global association of quality accountancy firms which can support you in servicing your clients’ and your firm’s needs Competitive advantage in retaining existing clients and attracting new clients Opportunities to receive work referred by other member firms within IAPA Regional and International conferences Access to special interest groups eg: Tax/audit forums, Corporate Finance Group and the Public Sector Group Opportunities for joint ventures with other IAPA member firms Access to numerous Commercial Associates. To name a few: Banking Law Insurance HR/Payroll Trust Services Management Services

12. About IAPA Additional benefits Contacts & Opportunities Immediate access to all member firms. Benefits/successful ventures depend on the continuous interactions between members at both the regional and international conferences Membership Directory IAPA's Directory of Members contains each firm's location and website address, and the name, telephone and email address for the main contact partner(s). Access to Marketing Materials As an IAPA member you are allowed to use our logo in various ways. Access to the IAPA Portal As a member you have access to our private IAPA Portal, where you can gain information about other members and make connections. Monthly Member Newsletters

13. International activities Conferences The successful operation of IAPA is founded upon the strength of professional and personal contacts that have developed between member firms across international and regional boundaries. It is these personal relationships that can help cultivate international referrals of work. Annual International Conference Regional Annual Meetings in America & Europe Events for 2011

14. International activities Conferences The successful operation of IAPA is founded upon the strength of professional and personal contacts that have developed between member firms across international and regional boundaries. It is these personal relationships that can help cultivate international referrals of work. Annual International Conference Regional Annual Meetings in America & Europe Events for 2011

15. About IAPA Membership statistics As of January 2011 7 countries 7 members Africa 9 locations 30 partners + All figures include UK 200 Group member firms

16. About IAPA Membership statistics As of January 2011 9countries 36members Americas 47 locations 239 partners + All figures include UK 200 Group member firms + All figures include UK 200 Group member firms

17. About IAPA Membership statistics As of January 2011 9 countries 14members Asia 19 locations 52partners + All figures include UK 200 Group member firms + All figures include UK 200 Group member firms

18. About IAPA Membership statistics As of January 2011 2countries 7 members Australia & Oceania 9 locations 33 partners + All figures include UK 200 Group member firms + All figures include UK 200 Group member firms

19. About IAPA Membership statistics As of January 2011 30 countries 149members Europe+ 233 locations 785partners + All figures include UK 200 Group member firms + All figures include UK 200 Group member firms

20. About IAPA Membership statistics As of January 2011 5 countries 5members Middle East 6 locations 13partners + All figures include UK 200 Group member firms + All figures include UK 200 Group member firms

21. How can your clients benefit? About IAPA When a client’s interests reach beyond national boundaries, the global system of skills and expertise that IAPA member firms offer can be accessed to obtain quick, appropriate and cost-effective solutions. UK Americas China The first-hand knowledge of local regulations and customs provided by a fellow IAPA member firm can give your clients an invaluable competitive advantage in the world marketplace. Working one-on-one with an established firm in the destination country, your clients can take advantage of the firm’s contacts and local reputation, removing the need to negotiate cultural bridges and differences.

23. To participate in our annual regional and/or international conferences at least every 2 years

24. Willingness to share ideas, information and referrals and to respond to inquiries from other IAPA members within 48 hours

25. To adhere to ongoing quality control procedures to ensure high professional standards are met