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The Coopers & Lybrand organisation is one of the world's leading providers o

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The Coopers & Lybrand organisation is one of the world's leading providers of professional
services including accounting and auditing, tax and consulting. The organisation comprises national and
international practice entities which are members of Coopers & Lybrand International, a limited liability
association incorporated in Switzerland, and which serve clients on a globally integrated basis in more
than 120 countries.

Our strategic intent is to create value for our clients and to bring competitive advantage to their
activities. We meet their needs by combining our international capabilities and local market knowledge
with our extensive range of skills and industry expertise.

Members and Associated Firms of Coopers & Lybrand International practice in the following
countries:

Angola

 El Salvador

 Malwi

 Saudi Arabia

Antigua

 Estonia

 Malaysia

 Senegal

Argentina

 Ethiopia

 Mauritius

 Singapore

Australia

 Fiji

 Malta

 Slovakia

Austria

 France

 Mexico

 Solomon Islands

Bahamas

 Germany

 Morocco

 Sri Lanka

Bahrain

 Ghana

 Mozambique

 Sudan

Barbados

 Gibraltar

 Namibia

 Sultanate of Oman

Belgium

 Greece

 Nepal

 Swaziland

Bermuda

 Greneda

 The Netherlands

 Sweden

Bolivia

 Gıinea

 Netherlands Antilles

 Switzerland

Botswana

 Guatemala

 New Caledonia

 Tahiti

Brazil

 Hong Kong

 New Zelland

 Taiwan

Brunei Darussalam

 Hungary

 Nigeria

 Tanzania

Brundi

 Iceland

 NigeriaNorway

 Thailand

Cameroun

 India

 Pakistan

 Trinidad & Tobago

Canada

 Indonesia

 Panama

 Turkey

Cayman Islands

 Isle of Man

 Papua New Guinea

 Turks & Caicos Islands

Channel Islands

 Italy

 Paraguay

 Uganda

Chile

 Jamaica

 Peru

 Ukranie

China

 Japan

 Philippines

 United Arab Emirates

Colombia

 Jordan

 Poland

 United Kingdom

Costa Rica

Kenya

Portugal

United States of America

Cote d'Ivoire

Korea

Puerto Rico

Uruguay

Cyprus

Kuwait

Republic of Ireland

Venezuela

Czech Republic

Latvia

Republic of South Africa

Western Samoa

Denmark

Lebanon

Romania

Yugoslavia (Macedonia)

Dominica

Liberia

Russia

Zaire

Dominican Republic

Liechtenstein

St. Lucia

Zambia

Ecuador

Lithuania

St. Vincent

Zimbabwe

Egypt

Luxembourg

Details of Coopers & Lybrand offices and partners in each of these countries can be found in the
Coopers & Lybrand International Directory, copies of which are available on request.

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