1. EMEA Chairman Report Chicago, Illinois, U.S.A. 23 October 2012 Lourens Oosthuizen

2. BKR EMEA Region Europe, Middle East and Africa

3. EXECUTIVE DIRECTOR Stephen Hamlet - London, UK stephen.hamlet@bkremea.com Supported by: Kate Hodgson kate.hodgson@bkremea.com

4. Membership 62 firms Offices in 43 Countries

5. Board Members Lourens Oosthuizen, South Africa (Chairman) Arcangelo Agogliati, Italy Alain Forestier, France Peter Janssen, Netherlands Hakan Sahin, Turkey Nilesh Shah, United Kingdom Angelos Theodorou, Cyprus Geert Van Peteghem, Belgium Peter Walter, Germany Ivan Fucik, Czech Republic (non-voting)

6. Meetings: –Sydney, November 2011 –Baden (Zurich), January 2012 –Malta, May 2012 –Chicago, October 2012 –London, January 2013 –Bucharest, May 2013 EMEA Board

7. Chairman: also member of WW Board Meetings in Rome, Santa Monica, Sydney, Amsterdam, Chicago, London Other members from EMEA: – Angelo Colombo (WW Chairman) – Peter Walter – Shimon Yarel – Stephen Hamlet (as non-voting observer and contributor) EMEA Board

8. Goals EMEA Board main goals : Expanding membership/countries Expanding services Expanding coverage offers more possibilities: –To offer your clients more assistance –To exchange experience among member firms –To give and get referrals

9. Provision of information EMEA Website (www.bkremea.com)www.bkremea.com Quarterly E-Update regional newsletter Tax and Audit technical meetings Sub-regional meetings (South Africa, BIG, Middle East, Mediterranean, Central/Eastern Europe) Quarterly reports on Audit & Accounting by Grant Allsopp (Sydney, Australia) Specialist Practice Groups (incl. Expat Tax and VAT/Sales Tax) Library on www.bkr.com (incl. Doing Business brochures)www.bkr.com

10. Finance Stephen Hamlet has taken on full responsibility for the region’s treasurer functions: -Financial Statements production -Budgeting and future projections -Collection of dues -Administration

11. Recruitment In 2010/11, we recruited: Auditec-Foirier Consulting, Cameroon DBH Finance, Hungary International Proximity, Mauritius In 2011/12, we recruited: WF & Co Bedrijfsrevisoren (Audit), Belgium Audina Treuhand AG, Liechtenstein Ferax Treuhand AG, Switzerland (Zurich) ARTUS Steuerberatung GmbH & Co KG, Austria In 2012/13, we have recruited: UNW LLP, United Kingdom (Newcastle) Molade Trust Management B.V., The Netherlands

12. Other membership changes We lost: UAB "Rezultatas“ (Lithuania) in 2010/11 Cabinet Amous (Tunisia) in 2011/12 Hoferer und Partner (Germany, Oppenau) in 2012/13

13. EuropeMiddle East and Africa Estonia Algeria Finland Angola Lithuania Kenya Luxembourg (Audit firm) Namibia Slovakia Qatar Slovenia Tunisia Russia (outside Moscow) Zambia Target countries

14. Committees STANDARDS (ESC) Chairman – TBA Annual Audit meeting Education and support re Audit & Accounting updates Due diligence on new members Liaison with ISC

15. TAX (ETC) Chairman - TBA Annual Tax meeting Tuition during meetings Updating Tax database/contacts Practice groups (Expat, VAT/Sales Tax) Liaison with ITC Committees

16. Sub-regional meetings –Audit and Tax meetings, Amsterdam NL, 26 November 2012 –Southern Africa, South Africa, 4-5 March 2013 –BIG, London UK, 8 March 2013 –Central/Eastern Europe, June 2013...TBC –Alps and Mediterranean, South West Europe –Middle East –Bi/tri -lateral meetings

17. Statistical Analysis Introduced as useful tool for sharing information/making comparison among members Target to further enhance information despite various jurisdictions Presentation at EMEA Regional conference

18. EGIAN European Group of International Accounting Networks and Associations 20 global organisations offering audit, accounting and buisness advisory services Combined turnover of members: US$ 32 billion Exchange of ideas Lobbying (for eg, in response to EC Green Paper) Focus on Network vs. Association; now on Audit policy Representative: Stephen Hamlet

19. 2013 EMEA Meeting Bucharest

20. 2014 Joint EMEA/Asia Pacific Meeting Istanbul

21. BKR EMEA Region Thank You www.bkremea.com