Australia Foundation Firms Perks Prosperity Advisers Global Partners Allworths Chartered Accountants SHINEWING McBain Pty Ltd Corporate Advisors & Certified Practising Accountants Bangladesh Global Partners A. Wahab & Co., Chartered Accountants Downtown Office China Foundation Firms Dezan Shira & Associates Beijing SHINEWING (HK) CPA Limited Stonefield Josephson Inc. Hong Kong Global Partners Evershine CPAs Firm China India Foundation Firms Dewan P. N. Chopra & Co, Chartered Accountants Sunil Goel & Associates, CAs Global Partners A N Gawade & Co., Chartered Accountants Carisma Solutions Dezan Shira & Associates India P.Murali & Co., Chartered Accountants Rahul Gautam Divan & Associates Raju & Prasad Chartered Accountants SAN Corporate Advisors Pvt Ltd Sandip Desai & Co., Chartered Accountants Yahweh Consultants Private Limited Indonesia Global Partners KAP Joachim Sulistyo & Rekan Japan Foundation Firms Hongo Tsuji Tax & Consulting (Founding Firm) Malaysia Foundation Firms Leading Edge Malaysia New Zealand Foundation Firms Polson Higgs Pakistan Global Partners A A Baig & Co. Chartered Accountants Kausar Fecto & Co. Chartered Accountants Muhammad Farooq & Co., Chartered Accountants Mushtaq & Company, Chartered Accountants Rafaqat Mansha Mohsin Dosani Masoom & Co. Chartered Accountants Philippines Global Partners Machica Group: Machica Tan – Cruz & Co. / Machica FIRM, Inc. Singapore Foundation Firms SHINEWING Certified Public Accountants - Singapore South Korea Global Partners Yeil Accounting Corporation Taiwan Global Partners Evershine CPAs Firm Thailand Please contact Karen Kehl-Rose at kkr@the-lea.com or call +1 630-513-9814 for an introduction to the LEA Global Partner in this country. Vietnam Foundation Firms Dezan Shira & Associates Hanoi

Albania Global Partners Dasons Business Services Ltd Albania Austria Foundation Firms Hübner & Hübner / IB.Group Azerbaijan Global Partners AZCONS Business Consultants Company Belgium Foundation Firms Vandelanotte Global Partners Fimico Tax & Legal Bosnia and Herzegovina Global Partners Dasons Business Services Ltd Bosnia & Herzegovina Bulgaria Global Partners Dasons Business Services Ltd Bulgaria Suflin Ltd. Channel Islands Please contact Karen Kehl-Rose at kkr@the-lea.com or call +1 630-513-9814 for an introduction to the LEA Global Partner in this country. Croatia Foundation Firms Hübner & Hübner / IB.Group Croatia Global Partners Infokorp d.o.o. Cyprus Global Partners Dasons Business Services Ltd Paddock Corporate Services Czech Republic Foundation Firms Hübner & Hübner / IB.Group Czech Republic Denmark Please contact Karen Kehl-Rose at kkr@the-lea.com or call +1 630-513-9814 for an introduction to the LEA Global Partner in this country. England Foundation Firms CLB Coopers Francis Clark LLP HW Fisher & Company (Founding Firm) Streets LLP Chartered Accountants Finland Global Partners Tilimerkono Oy France Foundation Firms Groupe JAM Primexis Germany Foundation Firms BPG Frankfurt (Founding Firm) Dr. Kleeberg and Partner GmbH Greece Global Partners Dasons Business Services Ltd Greece Hungary Foundation Firms Audit Network Hungary Ltd. Hübner & Hübner / IB.Group Hungary Ireland Foundation Firms Russell Brennan Keane Chartered Accountants (Founding Firm) Italy Global Partners La Naia, Di Oronzo & Partners Vasapolli & Associati Kazakhstan Global Partners ASIKO, LLC Latvia Foundation Firms BPG Baltic Inspekcija AMJ Luxembourg Global Partners Paddock Group Macedonia Global Partners Dasons Business Services Ltd FYR (Macedonia) Malta Global Partners Notabile Consulting Group Limited Moldova Global Partners Dasons Business Services Ltd Moldova Montenegro Global Partners Dasons Business Services Ltd Montenegro Netherlands Foundation Firms Bol International (Founding Firm) Van Oers Accountants en Belastingadviseurs (Founding Firm) Norway Global Partners Weibull AS Poland Foundation Firms BPG Polska Audyt Sp. z o. o. Portugal Global Partners Abreu Advogados - Law Firm MRG - Roberto, Graça & Associados, SROC Romania Global Partners Dasons Business Services Ltd Romania MENAF Romania Russian Federation Foundation Firms Marillion Audit Company Scotland Foundation Firms Johnston Carmichael Aberdeen (Founding Firm) Serbia Foundation Firms Hübner & Hübner / IB.Group Serbia Global Partners Dasons Business Services d.o.o. Serbia & Kosovo Slovakia Foundation Firms Hübner & Hübner / IB.Group Slovakia Global Partners ECOVIS LA Partners Tax, k. s., Slovenia Foundation Firms Hübner & Hübner / IB.Group Slovenia Spain Global Partners BM Gestión, S.L. Konsilia Seraudit Auditores, S.L. Sweden Global Partners Skarpa AB Switzerland Global Partners Adco Consulting AG Drys Fiduciaire SA Turkey Global Partners Analiz Independent Audit & Financial Advisory Inc. Head Office Kurumsal Vizyon Auditing & CPAs Corp. Mercek Bagimsiz Denetim ve Y.M.M. A.S. Ukraine Foundation Firms Hübner & Hübner / IB.Group Ukraine Global Partners Dasons Business Services Ltd Ukraine MAGNET LLC

Argentina Global Partners Harteneck-Quian-Teresa Gomez & Asoc. Papantos, Parrella & Asociados Bolivia Global Partners Arnez Gutierrez Consulting Group LTDA. SEINCO LTDA Brazil Global Partners Auditoria Confidor / Juriscon Law Consulting Global Auditores Independentes Cayman Islands Foundation Firms Marcum LLP Grand Cayman (Founding Firm) Chile Global Partners CGA Leading, Auditores Consultores Colombia Global Partners Colombian Consulting Group S. A. Corredor & Asociados Ltda. Rpiedrahíta Auditores & Asociados S.A. Costa Rica Global Partners R. Artavia & Asociados S. A. P. Dominican Republic Global Partners Campusano & Asociados S.A. Rivera Urena & Asociados Ecuador Global Partners Leading Edge Audit & Consulting Ugarte & Asociados El Salvador Global Partners Corpeño y Asociados Guatemala Global Partners Manuel Cervantes and Associates S.C. Honduras Global Partners Coca Luque & Asociados, S. de R.L. Mexico Global Partners Corona Rivera Velazquez & CIA, S.C. DMDS Consultoría, S.C FISCORP De Mexico, S.C. Godoy Novoa & Asociados S.C. Javier Fuentes Zambrano y Asociados, SC Nicaragua Global Partners Garcia Guadamuz & Asociados CIA LTDA Panama Global Partners Achurra - Navarro & Asociados Paraguay Global Partners J. Cassignol & Asociados S.R.L. Peru Global Partners MRI Consulting & Outsourcing S.A.C. Ramirez Enríquez y Asociados SCR Ltda. Uruguay Global Partners Estudio Kaplan, Consultores Tributarios Auditores GTS Uruguay, Contadores Públicos – Consultores Asociados Harteneck-Quian-Teresa Gomez & Asoc. Venezuela Global Partners Marambio González & Asociados

Afghanistan Global Partners Rafaqat Babar & Co. Chartered Accountants - Afghanistan Bahrain Global Partners Riyada Consulting Egypt Global Partners Fathy Kamel & Co - Ayman Kamel Group Atef Fawzi & Co - Ayman Kamel Group Gamil Habib & Co - Ayman Kamel Group Global View – HSA Sherif Rafaat & Co - Ayman Kamel Group Victor Faress & Co - Ayman Kamel Group Youssri Saleh & Co - Ayman Kamel Group Ghana Global Partners E.T. Akonor & Co. Israel Global Partners Hogen, Ginzburg, Judelewicz & Co. Livay, Shalvi, Kop & Company Philip Stein & Associates Jordan Global Partners Dweik & Co. Kenya Global Partners Wachira Irungu & Associates Kuwait Global Partners Gulf Audit Center Lebanon Global Partners MENAF Mauritius Global Partners BIT Consultants Ltd Clarkson & Associates, Chartered Accountants Morocco Global Partners SECOMA Nigeria Global Partners Abikoye Olumide & Co. (Chartered Accountants) DoubleEdge Management Resource Palestine Global Partners Khader & Co. For Auditing & Consulting Saudi Arabia Global Partners Gulf Bureau for Research & Economic Consultations Saudi Accounting Bureau Senegal Global Partners Cabinet BDL South Africa Foundation Firms Certified Master Auditors Incorporated Tunisia Global Partners International Management & Auditing Company Uganda Global Partners Osillo & Co Certified Public Accountants United Arab Emirates Global Partners AL Taayeen Management Consultants Farahat & Co.

Canada Foundation Firms Fuller Landau LLP Montreal (Founding Firm) Fuller Landau LLP Toronto (Founding Firm) Global Partners BIT Consultants Ltd

Alabama Foundation Firms Warren, Averett, Kimbrough & Marino, LLC Wilson, Price, Barranco, Blankenship & Billingsley, PC (Founding Firm) Arizona Foundation Firms BeachFleischman PC Henry & Horne, LLP Arkansas Foundation Firms Honkamp Krueger & Co., P.C. Arkansas California Foundation Firms Burr Pilger Mayer Haskell & White, LLP Stonefield Josephson, Inc. (Founding Firm) Colorado Foundation Firms Ehrhardt Keefe Steiner & Hottman PC (Founding Firm) Connecticut Foundation Firms Kostin, Ruffkess & Company, LLC (Founding Firm) Marcum LLP CT (Founding Firm) District of Columbia Foundation Firms Argy, Wiltse & Robinson, P.C. - Washington, D.C. Florida Foundation Firms Alpern Rosenthal, formerly known as Cass, Levy & Leone Argy, Wiltse & Robinson, P. C. Kerkering, Barberio & Co. LBA Certified Public Accountants, PA MarcumRachlin, a division of Marcum LLP O'Sullivan Creel, LLP Georgia Foundation Firms Elliott Davis, LLC Augusta Gifford, Hillegass & Ingwersen, LLP Hawaii Foundation Firms KMH LLP Illinois Foundation Firms Leading Edge Alliance SVA Certified Public Accountants, S. C. Illinois Sikich LLP Steinberg Advisors, Ltd. Indiana Foundation Firms Baden, Gage & Schroeder, LLC Brady Ware Iowa Foundation Firms Honkamp Krueger & Co., P.C. Kentucky Foundation Firms Dean Dorton Ford, PSC SS&G Kentucky (Founding Firm) Louisiana Foundation Firms Postlethwaite & Netterville, APAC (Founding Firm) Maryland Foundation Firms Argy, Wiltse & Robinson, P.C. Bethesda KatzAbosch (Founding Firm) Massachusetts Foundation Firms Kahn, Litwin, Renza & Co., Ltd. Boston (Founding Firm) Kostin, Ruffkess & Company, LLC Springfield, MA (Founding Firm) Michigan Foundation Firms Yeo & Yeo, P.C. (Founding Firm) Minnesota Foundation Firms Lurie Besikof Lapidus & Company, LLP (Founding Firm) Missouri Foundation Firms Anders Minkler & Diehl LLP Nebraska Foundation Firms Lutz & Company, PC Nevada Foundation Firms Kafoury, Armstrong & Company (Founding Firm) New Jersey Foundation Firms Wiss & Company, LLP (Founding Firm) New York Foundation Firms Freed Maxick and Battaglia, CPAs, PC Marcum LLP (Founding Firm) North Carolina Foundation Firms Elliott Davis, LLC Ohio Foundation Firms Brady Ware SS&G (Founding Firm) Oregon Foundation Firms Delap LLP Jones & Roth, P.C. Pennsylvania Foundation Firms Alpern Rosenthal (Founding Firm) Brown Schultz Sheridan & Fritz Kreischer Miller Rhode Island Foundation Firms Kahn, Litwin, Renza & Co., Ltd. (Founding Firm) South Carolina Foundation Firms Elliott Davis, LLC Tennessee Foundation Firms Lattimore Black Morgan & Cain, PC (Founding Firm) Thompson Dunavant PLC Texas Foundation Firms Lane Gorman Trubitt, L.L.P. PKF Texas U.S. Virgin Islands Foundation Firms Goldman Law Offices, Inc. Virginia Foundation Firms Argy, Wiltse & Robinson, P.C. Brown, Edwards & Company, L.L.P. Elliott Davis LLC Virginia Keiter, Stephens, Hurst, Gary & Shreaves, P.C. Yount, Hyde & Barbour, P.C. Washington Foundation Firms Clark Nuber P.S. (Founding Firm) West Virginia Foundation Firms Brown, Edwards & Company, L.L.P. Wisconsin Foundation Firms Honkamp Krueger & Co., P.C. SVA Certified Public Accountants, S.C.