1. Nexia strategy encourage members to develop an international focus to their practice ensure the full commitment of member firms to Nexia’s strategic objectives ensure that Nexia maintains a strong presence in key strategic markets Strategic objectives

2. Nexia strategy raise the level of confidence between members encourage greater communication and interaction both between member firms and with Nexia encourage referral business flows across the network and support collaboration encourage greater knowledge sharing opportunities Strategic objectives

3. Nexia facts 2012 fee income: US$2.84bn +22% 581 offices +12% 2,600 partners 22,319 total staff 103 countries Organisational and financial growth 2012

4. Nexia facts Financial performance 2009-2012 US$2.1 US$2.3 US$2.8 22% increase US dollars (billion)

5. Nexia facts Regional composition: 2012

6. Nexia facts World fee data 2012 RankNameFee Income ($m) Growth rate (%) 1PwC31,510.008 2Deloitte31,300.009 3Ernst & Young24,420.007 4KPMG23,030.001 5BDO6,015.806 6Grant Thornton International4,181.6010 7RSM International3,987.401 8Baker Tilly International3,316.803 9Crowe Horwath International3,077.705 10Nexia International2,840.0022 11PKF International2,682.802 12Moore Stephens International2,283.20 13Kreston International1,964.8012 14HLB International1,571.30-12 15Mazars1,299.40-3 Source: IAB World Survey 2013: A profession adapting to a changing world. Networks Fee table International Accounting Bulletin (IAB), 31 January 2013.

7. Nexia facts Regional ranking: Europe RankNameRevenue ($m)Staff 1PwC12,800.0068,710 2KPMG*11,510.0078,380 3Deloitte10,000.0059,553 4Ernst & Young*10,459.0081,022 5BDO2,283.6018,501 6Grant Thornton1,579.4012,225 7Baker Tilly1,149.108,106 8Nexia International1,091.108,248 9Moore Stephens923.408,121 10Mazars952.707,246 11RSM878.307,662 12Crowe Horwath International785.306,842 13HLB International661.005,769 14PKF International660.505,958 15Kreston International607.406,477 Source: IAB World Survey 2013: A profession adapting to a changing world. Regional Analysis. International Accounting Bulletin (IAB), 31 January 2013. * The figures for KPMG and Ernst & Young includes Africa/Middle East.

8. Nexia facts Regional ranking: Middle East & Africa RankNameRevenue ($m)Staff 1PwC1,077.0011,008 2KPMG*11,510.0078,380 3Deloitte900.008,764 4Ernst & Young*10,459.0081,022 5BDO130.202,650 6Grant Thornton International111.002,227 7PKF International90.202,780 8Mazars80.702,146 9Baker Tilly International68.201,476 10RSM61.901,434 11Crowe Horwath International57.501,133 12Moore Stephens International45.401,196 13Kreston International43.101,133 14Nexia International36.80937 15UHY International22.0524 Source: IAB World Survey 2013: A profession adapting to a changing world. Regional Analysis. International Accounting Bulletin (IAB), 31 January 2013. * The figures for KPMG and Ernst & Young includes Europe.

9. Nexia facts Regional ranking: Latin America Source: IAB World Survey 2013: A profession adapting to a changing world. Regional Analysis. International Accounting Bulletin (IAB), 31 January 2013. * The figures for KPMG and Ernst & Young includes North America. RankNameRevenue ($m)Staff 1Deloitte1,300.0018,461 2PwC1,037.0012,236 3Ernst & Young*9,820.0050,256 4KPMG*7,450.0041,320 5BDO168.503,573 6Grant Thornton International146.003,437 7RSM96.901,653 8Crowe Horwath International83.602,627 9Moore Stephens International74.302,673 10Baker Tilly International70.701,619 11SMS Latinoamerica64.601,873 12Kreston International51.201,704 13PKF International47.002,004 14Nexia International44.001,209 15Mazars38.20823

10. Nexia facts Regional ranking: North America RankNameRevenue ($m)Staff 1Deloitte14,800.0066,394 2PwC**11,187.0047,264 3Ernst & Young*9,820.0050,256 4KPMG*7,450.0041,320 5RSM2,419.0013,257 6BDO2,389.5014,671 7Grant Thornton International1,767.0010,121 8PKF International1,459.607,206 9Crowe Horwath International1,390.807,580 10Baker Tilly International1,388.607,625 11Nexia International1,372.006,714 12Moore Stephens International975.304,999 13Kreston International918.705,326 14HLB International601.703,389 15UHY International203.501,085 Source: IAB World Survey 2013: A profession adapting to a changing world. Regional Analysis. International Accounting Bulletin (IAB), 31 January 2013. * The figures for KPMG and Ernst & Young includes Latin America. ** PwC figure includes the Caribbean.

11. Nexia facts Regional ranking: Asia Pacific RankNameRevenue ($m)Staff 1PwC5,409.0043,690 2Deloitte4,900.0040,187 3Ernst & Young4,141.0035,947 4KPMG4,070.0032,690 5BDO1,043.9015,538 6Crowe Horwath International760.5011,057 7Baker Tilly International640.206,841 8Grant Thornton International579.007,799 9RSM531.208,350 10PKF International425.404,030 11Kreston International344.405,753 12Nexia International300.605,211 13Moore Stephens International264.804,235 14HLB International259.804,760 15UHY International100.002,073 Source: IAB World Survey 2013: A profession adapting to a changing world. Regional Analysis. International Accounting Bulletin (IAB), 31 January 2013.

12. IAB Awards in 2012, Nexia International was shortlisted for the International Accounting Bulletin (IAB) Awards in the following categories: – Network of the Year – Rising Star Network 2012

13. IAB Awards this year we were finalists in the same categories and were proud winners of the ‘Rising Star Network’ award. 2013

14. IAB Awards “With a determined re-entry into the top 10 networks listed by the IAB, the judging panel saw Nexia as a perfect fit for International Accounting Bulletin’s Rising Star Network of the year award. The judges also praised Nexia’s ability to service its members through innovative initiatives, designed to help firms comply with global standards, retain staff and encourage new business opportunities.” Ana Györkös, IAB

15. assisting member firms access to global expertise referral opportunities quality of service technical expertise training networking What we do and member firms benefits

16. Services Audit Tax People Development Marketing and business development Committees and SIG What we do and member firms benefits

17. Services Audit Director: Mohammed Yaqoob responsible for: – Quality Control Reviews (QCR) – annual audit forums – representation on the Forum of Firms (including IFACs and TAC) and the European Group of International Accounting Networks and Associations (EGIAN) – producing procedures and guidance Audit

18. Services – development of tools such as the: IFRS Knowledge Management Centre IFRS help desk Nexia Independence Monitoring tool (NIMo) IFRS Link quarterly publication – technical support to the Audit committee Audit

19. Services Tax Director: Mike Adams responsible for: – annual tax conference – Quality Control Reviews – part of the tax committee – Specialist Interest Groups (SIG) for tax – communications – knowledge sharing Tax

20. Services – tax training – tax support to member firms – development of tools such as the: Tax article search Tax contacts database tax SharePoint site tax academy tax publications Tax

21. Services Tax specific groups: Global Mobility Tax Services - Dale Mason Transfer Pricing - Rajesh Sharma Indirect Taxes - John Voyez Global Real Estate - Kate Fisher SIG

22. Services People Development Director: Mike Bishop responsible for: – soft skills - training programs including: new manager program senior manager program new partner program – technical skills - IFRS (including the IFRS help desk, webinars and e-Learning) People Development team

23. Services – performance development tools Performance and Development Framework – secondments – scholarships – part of the People Development committee People Development team

24. Services Marketing and Business Development Manager: Dal Cheema responsible for: – developing guidance and templates – promotion of Nexia and member firms through PR activities – supporting the Marketing and Business Development (MBD) committee Marketing and business development

25. Services – production of tools newsletters and publications Nexia App CrossBorder database social media guidance proposal template and guidance Marketing and business development

26. Services thought leadership - external publications – led by service line specialists or SIGs to demonstrate member firm expertise – covers topical issues/trends affecting member firms and their clients – based on a survey or commentary from member firms. Marketing and business development tools - publications

27. Services “Global Directory” publications corporate video press releases Marketing and business development tools - Nexia website: www.nexia.com

28. Services Committees and SIG exist to: identify local and global expertise across the network promote effective knowledge sharing and best practice map standards across jurisdictions and benchmarking Specialist Interest Groups (SIG)

29. Services They can help assist member firms in a number of ways, including: developing common methodologies sharing best practice and developing toolkits delivering specialist training for members producing thought leadership capitalising on networking opportunities SIG

30. Services Business Advisory Group - Anita Aloiso Private Wealth Group - Mike Beattie Legal Services Group - Beatrice Onicajarka Valuations Group - Andreas Blum IT & Internal Audit Group - Ingo Koehne Corporate Recovery Group - Greg Palfrey IFRS (40) - Kjeld Verhoeven SIG

31. New member priority list RegionPriority Country Europe, Middle East & AfricaPriority one MozambiqueIraq CroatiaSaudi Arabia FranceAfghanistan Priority two AlbaniaMorocco AustriaKyiv (Ukraine) NamibiaBulgaria PolandAlgeria QatarOman SerbiaEgypt Priority three BotswanaGeorgia GhanaWest Africa ZimbabweIceland UgandaEthiopia MacedoniaLibya

32. New member priority list RegionPriority Country Asia Pacific Priority one Myanmar Thailand Nepal New Caledonia North & Central America Priority one Barbados Belize Bermuda Priority two Cuba South America Priority one Paraguay Nicaragua