1. RSM International Conference, Singapore 2007 Global Workflow: Future Trends in Services Required By Clients David Bartlett Economic Adviser, RSM International

2. RSM International Conference, Singapore 2007 Overview SHIFTS IN GLOBAL ENVIRONMENT Ascent of Emerging Markets CHANGES IN DEMAND FOR PROFESSIONAL SERVICES Advances in Technology Global War for Talent Transformation of Global Finance Rise of Cross-Border Competition EFFECTS ON MIDDLE ENTERPRISES Major Competitive Challenges Unprecedented Growth Opportunities Changes in Regulations

3. RSM International Conference, Singapore 2007 Accounting CAGR, 2005-2010: 4.9 Percent Estimated Market Size in 2010: $258 Billion GLOBAL MARKET SEGMENTS Audit Tax Advisory Services KEY DEVELOPMENTS Pushback Against Sarbanes-Oxley Growth of AIM Expansion of IFRS Source: Datamonitor, Industry Profile: Global Accountancy, August 2006

4. RSM International Conference, Singapore 2007 Financial Services Estimated Market Size in 2009: $50 Billion GLOBAL MARKET SEGMENTS Banking Capital Markets Insurance KEY DEVELOPMENTS Surge in Cross-Border M & As Expansion of Private Equity Consolidation of Global Financial Sector Source: Kennedy Information, The Financial Services Consulting Marketplace, 2007

5. RSM International Conference, Singapore 2007 Operations CAGR, 2005-2010: 7.1 Percent Estimated Market Size in 2010: $55 Billion GLOBAL MARKET SEGMENTS Business Process Improvement Manufacturing Supply Chain Management KEY DEVELOPMENTS Pursuit of Efficiency and Growth Dispersion of IT & Process Technologies Downstream Extension of Lean Enterprise Source: Kennedy Information, Operations Management Consulting: Key Data, Trends and Forecasts, 2006

6. RSM International Conference, Singapore 2007 Outsourcing CAGR, 2004-2008: 6.0 Percent Estimated Market Size in 2008: $475 Billion GLOBAL MARKET SEGMENTS Business Process Outsourcing Information Technology KEY DEVELOPMENTS Expanding Domain of Outsourcable Functions Rivals to India as Global Offshoring Locales Shortages of Skilled Workers as Driver of Outsourcing Source: Kennedy Information, The Global Outsourcing Marketplace: Key Data, Forecasts, and Trends, 2005

7. RSM International Conference, Singapore 2007 Human Resources CAGR, 2007-2011: 7.0 Percent Estimated Market Size in 2011: $25 Billion GLOBAL MARKET SEGMENTS Benefits HR Transformation Talent Management KEY DEVELOPMENTS Mounting Shortages of Skilled Workers Evolution of Global Labor Market Discord Over Immigration Source: Kennedy Information, HR Consulting Marketplace 2007-2011: Key Trends, Profiles and Forecasts, 2007

8. RSM International Conference, Singapore 2007 Business Consulting CAGR, 2004-2008: 12 Percent Estimated Market Size in 2008: $85 Billion GLOBAL MARKET SEGMENTS Business Planning Corporate Strategy Risk Management KEY DEVELOPMENTS Mounting Global Competition Emerging International Growth Opportunities Risk Management as Core Competence Source: Kennedy Information, Business Advisory Services: Delivering Financial & Business Consulting Capabilities, 2007

9. RSM International Conference, Singapore 2007 Questions? David Bartlett Economic Adviser, RSM International david.bartlett@rsmi.com