UHY is a leading network of independent audit, accounting, tax and consulting firms with offices in more than 320 major business centres across 95 countries. Our staff members, over 10,000 strong, are proud to be part of our agile and collaborative international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. For further information on UHY please visit www.uhy.com. UHY is a member of the Forum of Firms, an association of international networks of accounting firms. For additional information on the Forum of Firms, visit www.forumoffirms.org