D & PARTNERS CPA LIMITED

Head office:

Hong Kong, Hong Kong SAR

Daniel Guerrero y Asociados, S.R.L.

Head office:

Santo Domingo, Dominican Republic

De Visu

Head office:

Kiev, Ukraine

2 branch offices

Despacho Jiménez y Guzmán Asociados S.A.

Head office:

San Pedro, Costa Rica

Diplom-Kaufmann Siegfried Heinzelmann

Head office:

Frankfurt, Germany

Diwan & Company

Head office:

Taipei, Taiwan

2 branch offices

Dixcart

Head office:

Surrey, United Kingdom

Doumani & Co. CPAs

Head office:

Beirut, Lebanon

Dr. Aysha Al Khazraji Auditing Office LLC

Head office:

Abu Dhabi, United Arab Emirates

5 branch offices

Dr. Ehlers · Gruttke · Dr. Volkmann und Partner

Head office:

Hamburg, Germany

DR. FRIEDERICH & COLLEGEN

Head office:

Osnabrück, Germany

2 branch offices

Dr. Hashim Al Sayed Accounting & Auditing Office

Head office:

Doha, Qatar

DR. PLÖGER CORPORATE REVISION GMBH Wirtschaftsprüfungsgesellschaft

Head office:

Leipzig, Germany

1 branch office

Dr. Schmitz Simon Bücken & Partner

Head office:

Düren, Germany

DR. VIELER + PARTNER

Head office:

Chemnitz, Germany

1 branch office

DRT & Partners

Head office:

Aarschot, Belgium

Dugarte Gonzalez Rodriguez & Asociados

Head office:

Caracas, Venezuela