1. The MI Proposal

2. Morison International Global Association of leading professional services firms (accounting, auditing, tax and business consulting) “Association of the Year” 2012 “Rising Star Association” 2012 90 Individual Member Firms 65 Countries and 239 Offices 779 Partners and 8,503 Professional Staff

3. Morison International Total Revenues 2011 US $711.8m Some In-house legal capability

4. Member Firms England MacIntyre Hudson Scotland Henderson Loggie France Aplitec Germany 8 Firms ! Holland Hoek en Blok Spain Morison ACPM Switzerland 4 Firms

5. Member Firms Slovenia None Portugal None Belgium Van Havermaet Groenveghe Northern Ireland None Italy 2 Firms Hong Kong Morison Heng Bulgaria None Cyprus Morison Patsalides

6. MI InterAct Limited What is Proposal? What is the Process?

7. Structure English Company Limited by Guarantee Articles of Association (By-Laws) Terms and Conditions

8. Main Points By- Laws Members Directors One Member One Vote Much More Formality Members Can Expel on 75% Vote 12 Months’ Notice to Leave

9. Main Points Terms and Conditions Each State has Only One Member No Other Membership of Accounting Associations (except at joining) May be Member of Other Law Firm Associations “Prompt and Efficient” Try To refer Work to Members Fees Payable in Sterling

10. Main Points Alliance Agreement Two MI Representatives on Our Board One Representative on MI Board Try to Refer Work to MI and Vice Versa But MI Members Can Join Other Law Firm Associations

11. Why Do It? Attracting New Members Possibilities of Cross-Border Referrals Possibilities for Domestic Referrals Natural Development Process Lose the Purely European Focus

12. Why Not? Impact on Other Relationships Cost and Time Commitment

13. What We Now Ask of You… Comment Honestly, Frankly and Fully Vote to Wind-Up EEIG Indicate if you Wish to Join MI InterAct Limited Come to the MI Meeting Tomorrow Make Early Contact with your Country Accounting Firm

14. Its Lunchtime…. Thank You !