Audit Firms In Pakistan

Tuesday, 29 October 2013

CIMA Certificate for Just PKR5000

Get Your CIMA certificate for just RS 5000 today.
just send an email to silverzstellon@gmail.com

Wednesday, 26 June 2013

BDO uk

http://www.bdo.uk.com/

Head office address:

55 Baker Street, London, W1U 7EU

Switchboard: 020 7486 5888

Fax: 020 7487 3686

For general enquiries, please contact the number above or email info@bdo.co.uk

Grant Thornton uk

http://www.grant-thornton.co.uk/

BELFAST

Belfast Clarence West
10th Floor
2 Clarence Street West
Belfast BT2 7GP

Telephone: 028 9067 7000
Fax: 028 9027 8933

Belfast Clarendon Dock
IVA practice
Water's Edge
Belfast BT1 3BH

Telephone: 028 9031 5500
Fax: 028 9031 4036

Belfast NorthTower
NorthTower
Clarendon Dock
Belfast BT1 3BG

Telephone: 028 9031 5500
Fax: 028 9031 4036

Birmingham

Birmingham, Colmore Plaza
Colmore Plaza
Colmore Circus
Birmingham B4 6AT

Telephone: +44 (0)121 212 4000
Fax: +44 (0)121 212 4014

Bristol

Bristol, Hartwell House
Hartwell House
55-61 Victoria St
Bristol BS1 6FT- for satnav directions please use BS1 6AD

Telephone: +44 (0)117 305 7600
Fax: +44 (0)117 305 7784

British

British Virgin Islands
171 Main Street,
The Barracks, 2nd Floor
Road Town, Tortola British Virgin Islands

Telephone: +1 (284) 494 6162
Fax: +1 (284) 494 3529

Cambridge
101 Cambridge Science Park
Milton Road
Cambridge CB4 0FY

Telephone: +44 (0)1223 225600
Fax: +44 (0)1223 225619

Cardiff
11-13 Penhill Road
Cardiff
CF11 9UP

Telephone: 029 2023 5591
Fax: 029 2038 3803

Cloud Nine, anybody?

The new month's certainly started off well enough.

My motto had always been to keep expectations low so I could end up doing better than I expected. But this time I did pretty well, with an overall 8.5 and 7+ in all the bands. Best of all, I got a perfect score in my reading, though writing was 7.5 (when I secretly expected an 8+) and I scored 8.5 in both speaking and listening.

So this means that I have cleared one part of the skilled migration requirements and can go ahead with my occupational assessment, with English language testing off my worry list, thogh a better pic wouldn't have been the worst thing I could do.

Its been difficult gathering the course outlines of all the subjects I took at the various universities in different parts of the world, though I had some help from my cousin in the UAE who arranged for all my docs on that front.

I still haven't decided completely which assessment body to lodge my case with as this needs more analysis.

Most importantly, I'm just not getting down to my studies and the stress level is rising fast.

Hats Off...

It was good that I made a fuss about having to send in my photographs without a cap. Sara from the IELTS administration just called in to say that she took another look at my pic and has approved it for dispatching the results.

That's after I talked to a very professional and courteous lady in the British Council with immaculately refined speaking skills in both native-Brit and khalis Urdu - Sadia But, managing the British Council information center.

She called back a few minutes after I made contact on the toll free number and told them that I was intending to send them the bill along with my photographs.

Sadia promised me that she would get down to it and that she was quite sure that it wasn't prejudiced, when I explained to her that I had said "thank you very much but I'll keep it on" to the nice test administrator who had advised me to take off my cap before going in for my speaking interview. After all, the cap (topi) is an integral part of my religious and cultural identity, as important to me as my self-respect.

Now all I have to worry about is the actual test result and the overcharged cap-less photographs on my table. I just pray that it's Rs. 200 and not 12,200 that's been wasted this time around (plus Rs. 10,000 on the previous test).

I said it all

No, I'm not losing my religion, as much as you'd imagine from my previous post (I said too much, I said it all...). And I'm not so big on REM either, except for this very sticky song.

Well, I lost at least five listening questions to my lack of concentration and love for drifting thoughts. The reading was sharp, and I finished my writing just in time, going over each task and finishing satisfactorily.

My preparation was a little half-baked, as I did not do an all-important practice test beforehand and this cost me quite a few on the listening as I still hadn't oriented myself properly to pay attention. However, watching 'Australia' with my folks over the last two nights paid off as I could easily make out that Australian accent in one of the clips, though I still missed one in that section while I was gloating.

This Ramadan's tasbeeh and ziarat of Bhaiji Bhai probably had a lot to do in taking me through this paper (as usual, I was fretting like a nervous cow). But I still can't be sure I'll make it.

Now I just have to send in two photographs without a cap, since they decided that they needed to add in that requirement for me in addition to all the other instructions. I'll probably send them a bill for the photo shoot as well, since this was not mentioned previously.

Pay attention, not registration fees

So unless I'm really starting to enjoy testing again and again to show them I'm at least as good as I really am, I need to pay attention.

Listening

1 - Scan the questions and calculate what kind of answers you need to listen for. (Is it an address? Is it a word or a number? Is it a noun, verb or adjective? etc.)

E2 Brutus?

Yes, I'm shaky. And hoping I'll blossom like a wildflower during the exam, blazing guns and hitting the target without any shooting practice, not even the specimen paper, and a good part of revision process still underway with only four hours till I have to make the march to the exam hall.

But from all I've read so far, I need to remember:

- to take it as it comes:

It's not all about the black and white I've had to drink in the last few (I mean xerox powder). As long as I'm making commercial sense and can draw on some of the material I've read, I can probably score, so I shouldn't be intimidated by a what's-that how's-that. Just give the man some good advice that someone like a boss or a client or such would be able to really use in practical life. That is the essence of CIMA exams and that should work out just fine.

In fact, like formalized strategy formulation, I don't want to let the syllabus put me in a box. I'm sure I got a decent percentage in E1 because I wasn't afraid to bring in some good business sense to my answers, regardless of whether it was in the syllabus.

For E3 (or E2 revisit in case I don't make it this time), I need to keep a secondary-grade science-book scrap book for each part of the syllabus (with one side of the book blank for diagrams and such), in which I can write in neat handwriting and sketch pretty charts and make it fun and structured too, with cutouts and foldouts and pullouts and all that, with a page dedicated to each component and plenty of interactive stuff for revision, finishing off with an outline summary for final revision. A separate workbook with fill-in-the's and draw-the's and q&as with some serious work and rework done on them would truly compact this information.

This kind of preparation would have made E2 a breeze and a no-stress paper.

But coming back to the present, I need to finish revision, read through the specimen paper, check some business articles and E2 articles on the website including exam tips. And going by my current rate of learning, I need to move fast.

Two tablespoons of P2 before bedtime each night...

Scoring possibly 30% on the specimen paper is not good. But it could have been worse, since I didn't really think it would be so tough.

Those guys weren't kidding when they said everything will be tested, and anything too, all the way from C01 to P1 and P2 as well. Now you don't just get by making calculations, you need to know the deeper logic, rationale and mathematical, logarithmic inner workings of all the concepts you've ever come across by now.

You need stamina to go through the whole wringing process but the good part is that if you're some kind of management accounting guru by now you can simply:

1) quickly and comprehensively grasp the specific requirements of each question

2) analyze the scenario sharply and observantly, with a reasonable depth of understanding

3) use your vast management accounting and commercial sense to recognize what the problem is and what the appropriate solution is

4) rattle off relevant principles, theory and argumentation to supplement your answers

5) work mechanically at doing all those workings you can do in your sleep by now

The best way to have prepared for P2 would probably have been to eat, sleep and drink P2 at least four months previously and have had enough batting practice, and diligently + regularly too, to score a century, to be sure to at least get half way.

Since that is not the case, I can depend on hope and some hard work.

In for a shameful (and soured) love affair

In the last post after taking the second level exams, I declared that:

"In case F2 doesn't come through, I have a number of months to revisit each part of the syllabus and have a full-fledged love affair with this one baby, (which is not that bad a proposition, as the financial pillar is still a slightly intimidating one to climb). Also, having a strong(er) command of IFRS principles should pay-off in countries like Australia that are keenly interested in adoption. Having to retake P2 would be a shame, but E2 should come through for me."

Well, I missed the P2 by 5 marks and the F2 by 10 marks, and hit E2 right in the middle for a pass.

Having said that, I would have been in for a shameful love affair this time around then, until I took a fresh look at my predicament.

You see, SEEK results for the last 30 days for all jobs in Australia with keyword "CIMA" returns 73 jobs. That includes only 47 from a total of 2,457 management accountant jobs.

On the other hand, management accountant jobs for CA or CPA s are 91% of the total accounting jobs as more than 9 out 10 jobs for management accountants require the qualification, while there are another 1,500 other jobs waiting to be filled under other classifications.

If the CIMA diploma in management accounting helped me to receive a "suitable for immigration" for my occupation assessment, then I have already reaped the benefits from all the studies to date. The CA/ CPA qualification involves the outlay of thousands of Australian dollars (approx. five thousand), which is something I may be able to afford once I get settled, but is out of the question presently.

However, as things turn out, CPA Australia has a mutual recognition agreement (MRA) with CIMA for gaining reciprocal membership. If I understand correctly, this means that I can simply apply for and get a CPA title once I am a ACMA, though public practice will require additional certification. (Note: the ICAA is not as friendly to CIMA as it only provides exemption for one module).

Completion of CPA Australia's CPD requirements will also satisfy CIMA's CPD requirements and I will be required to report annually to both CIMA and CPA Australia. The MRA is valid for another three years, up to somewhere in 2013.

This means that a shameful love affair will take place after all, as I continue to spade in cheap Pakistani rupees into gaining pounds for CIMA with the hope that I will be able to convert it to a CPA once I get to Australia, making me eligible for thousands of more jobs at a much more senior level than I would have without it - or at least a qualification that is valued in Australia and around the world.

However, management accounting is not an occupation that exactly matches my current work profile.

CIMA

The Grand Strategy

It's high time we knew all about the CIMA Strategic Level Exams.

The three papers (E3, P3 and F3) all need to be taken at the same time on the first sitting, (not that I was planning otherwise).

There is a three hour written exam paper for the three exams, plus 20 minutes of pre-exam reading time, with two sections:

Section A: a maximum of four compulsory questions, totalling 50 marks all relating to pre-seen case study and new unseen case material provided in the exam.

Section B: two questions from a choice of three, based on short scenarios to which some or all questions relate, each worth 25 marks.

The pre-seen material in section A will be published online six weeks before the exam and is common to all three of the strategic level papers at each exam sitting.

That means that in case I have passed the managerial exams and will be attempting the strategic level exams in May 2011, the pre-seen material should be available by mid-April from: http://www.cimaglobal.com/Students/2010-professional-qualification/Strategic-level/Pre-seen-material/

However, pre-seen material is not directly examined and only helps build up to the unseen material in the exam. Remember, Section A of the exam only accounts for 50% of the marks. You will still have to complete two Section B questions that will be completely unseen.

This article provides information on what to do with pre-seen material in preparation for the exam:

· Complete a thorough analysis of the pre-seen material.

· Conduct a corporate appraisal (SWOT) of the organisation, that is, a full internal and external analysis.

· Recognise the major issues affecting the organisation from an E3, P3 and F3 perspective. A good appraisal will identify potential strategic, risk and finance problems being faced by the organisation. Pay particular attention to any numbers and what they may tell you about the organisation’s performance and position.

· You should avoid too much emphasis on the research of industry information. Leave that for your T4 case study exam.

· From your analysis, identify the related syllabus areas and learn/review them in light of the position and problems of the organisation. This could be a springboard from which a more detailed case can be developed in the unseen information.

· You can now conduct some scenario planning. Think of the different scenarios that could appear in the unseen material and the requirements that could be asked by the examiner. Remember that there are likely to be at least four separate requirements.

· Practice your approaches to answering the scenarios that you have identified.

· Be warned, identifying likely requirements can be a dangerous occupation. Only do it as a means to start thinking more widely about the pre-seen material.Once in the exam room you must focus on the actual requirement in the question and avoid replicating an answer to a different requirement that you might have prepared for.

· Purchase a revision kit from one of the big tuition providers that contain a number of mock exams (probably around six different unseen scenarios) based upon the actual pre-seen material. Practise as many as you can to time.

Remember, the exam questions will not directly examine the pre-seen material. The requirements come from the unseen material in the exam paper. Although it is essential to have a good knowledge of the pre-seen material before you enter the exam hall, you must avoid forcing points from your pre-seen preparation into your answer just because you have done the analysis.

Paper E3 concentrates on design, implementation and evaluation of organizational strategy in context to the external environment and stakeholders, as well as internal capabilities of the organization, including tools and techniques associated with change management.

Syllabus Structure for E3 is:

20% Interacting with the Competitive Environment
20% Change Management
30% Evaluation of Strategic Options
30% Implementation of Strategic Plans

E3 focuses on the role of the management accountant as a strategy driver, interweaving internal and external factors to produce a high quality corporate strategy. It uses contemporary thinking on the subject of management accounting and best practices for solutions, such as The Johnson and Scholes model of strategic management and Royal Dutch Shell's scenario planning in its learning system.

The examiner's article on the differences between E3 enterprise exam strategy and its predecessor, P6 provides insight to the paper, which is heavily dependent on the strategic models studied in E2, such as Porter’s generic competitive strategies – with the emphasis on the understanding of the subject and its application to the situation at hand.

So, for example, you might be asked to:

· Employ a model as an analytical technique to help make a recommendation

· Use a model’s structure to satisfy a question’s requirement

· Evaluate one model’s applicability to a scenario

· Compare one model’s usefulness against that of another.

· Explore the impact of one model on another

· Assess models’ strengths and weaknesses

Very little, if any, credit will be given for simply describing a model. This is illustrated by the use of high level verbs in the syllabus.

A typical question may appear as:

" Advise the partners of AA how they might best protect the strategic position of AA, using Porter’s ‘five forces’ model as a structure for your advice.

Note: You are not required to draw or explain the model itself (ten marks)."

Since the model concerned has five forces and there are ten marks allotted, this suggests that two marks are available per force. Taking the force exerted by suppliers, for example, candidates who answer with “AA must consider the bargaining power of suppliers” would receive no marks, because that constitutes a mere description.

They would score one mark if they were to write that “in a knowledge-based business such as AA, its predominant supplier is its staff”, because this relates the model to the case in question. And they would get the other mark if they were to advise AA to “improve its HRM practices and consider introducing restraint-of-trade clauses to employment contracts”, because this gives examples of how AA might protect its strategic position.

Two key issues underpin Paper P3 – what risk does the organisation face and how can those risks be managed and controlled?

The scope of the paper includes both financial and non-financial risks. The management strategies covered extend to the use of financial instruments, and more general strategies of risk identification and management, involving establishing and monitoring appropriate systems of internal control.

With the growing importance of ‘new’ sources of risk, the paper pays particular attention to risks arising from governance, ethical and social/environmental issues.

Syllabus Structure of P3

10% Management Control Systems
25% Risk and Internal Control
15% Review and Audit of Control Systems
35% Management of Financial Risk
15% Risk and Control in Information Systems

The P3 hints and tips from the examiner is a must-read article to explain the focus and scope of each part of the syllabus.

For example, management of financial risk is not simply computational questions as such questions won’t carry many marks. The emphasis will be on identifying risks and recommending appropriate responses.

The syllabus requires a knowledge of the nature and purpose of a range of financial instruments. You should be aware of the implications of issuing and/or holding such instruments. Questions will tend to focus on the practical situations in which they might be used, rather than on asking you to recall every instrument that might be used to control, say, currency risk.

Weak answers often focus too much on the selection of financial instruments, but it’s often more appropriate to consider simple ways to achieve natural hedges instead. For example, transaction risks from the sale of goods in a foreign currency might be reduced by importing materials priced in the customer’s currency. But you should note that some obvious solutions would simply pass the risk on to a third party, who may be unwilling to accept them.

The examiner's articles closes by saying that no matter what approach you have taken to studying for the paper, whether an online module, or simply working on your own through a textbook, you will need to supplement it by reading more widely.

All CIMA papers require some understanding of business, but this is particularly true of P3. The key is to developing a degree of commercial awareness is to find out what’s going on in the corporate world.

All candidates should aim to read the business press at least once a week. Consider the ways in which the firms in the news are responding to the real challenges facing them. Remember that risk management can be as much about exploiting upside risk as it is about mitigating the downside.

It should be possible to make this an interesting and enjoyable subject to study.

Paper F3 deals with designing and managing financial strategy, in the context of the organisation’s objectives within its external constraints, such as the general regulatory and investment environment.

The features and implications of the full range of major financing instruments are covered. A broad range of types of investment decision is also covered and it is recognised throughout that such decisions need to take account of broader strategic issues as well the financial analysis.

Syllabus structure of F3

25% Formulation of Financial Strategy
30% Financing Decisions
45% Investment Decisions and Project Control

The examiner's guide advises to make sure that you feel comfortable with the finance lease tax calculations shown in the specimen paper.

Although the actuarial method is probably more complex to understand and may not have been the method taught in F1, it’s probably quicker and easier to use than the sum-of-digits method. But you do need to ensure that you are confident in calculating the implied interest rate, because this will not necessarily be provided. The sum-of-digits method is also acceptable and you won’t lose any marks if you use this instead.

All or most of the learning outcomes involve high level verbs so plenty of practice will be required in applying the knowledge to different situations.

As the preamble to each syllabus states, material included in the syllabus for any of the papers at the management or operational levels may also be relevant for the purposes of assessment, so there should be no surprises.

Pre-requisite knowledge that I haven't gotten around to completely should be cleared ASAP. This includes having complete clarity of financial instruments from the managerial level and of financial leases from the operational level (the actuarial method should include arriving at the implied interest rate) .

Care should be taken with outdated question formats used for practice, especially if they are not up to the level of the current syllabus and learning outcomes and may not be as extensive due to ceilings on the marks allocated to certain parts of the syllabus, such as in F3 where questions on Section C - Investment Decisions and Project Control would not have been more than 25% but are now up to 45% of the total marks.

The way forward:

1. Complete the preliminary collection of documents to file and closely examine:

· syllabus structure - leads and components

· examiner's articles - to further develop understanding of syllabus

· specimen papers and answers - to understanding structure of the paper, types of questions etc.

2. Find out about the latest study materials available and have them on the shelf as soon as exam results come through positively by January 13. This will probably include:

· CIMA revision cards and practice kits

· Find out about when mock exam kits based on the pre-seen material will be available

· CIMAstudy.com access to strategic modules

3. Complete the post-study collection of documents, including:

· past papers, answers and PEG s

· pre-seen material from previous digests

4. To walk in confidently for the exams and make a good attempt, I should plan my time accordingly:

· January 01 to January 13 (2 weeks) to draw up schedules and fully understand the syllabus

· January 13 to end-March (12 weeks) to ensure full command of the syllabus and practice kits

· March 31 to April 11 (12 days) to attempt specimen paper and May, November 2010 past papers (and September if possible)

· April 11 to end-May (3 weeks) for full understanding and analysis of pre-seen material in context of syllabus and revision, with scenario planning for unseen material

· May 1 to 21 (3 weeks) for mock-ups

Of course, the study methodology needs to be a refined development over the previous attempts.

Learning methodology during the 12 week learning period should be structured as:

· Listing of each lead and component for each section of the syllabus and mapping to CIMAStudy.com modules

· Allocation of time as per the actual weighting of the syllabus

· Draw up a schedule to keep track of syllabus coverage and important dates

· Work-through and thorough understanding of modules on CIMAStudy.com, compiling key learnings into a separate notebook-journal or file for each chapter or group of chapters/ modules in each section of the syllabus

· Solving end-of-module review questions and forming a clear understanding of the model answers and requirements

· maintaining a revision work-book in which key learnings, question types and answers are appended for revision

· Attempting practice questions in practice kits for each section and compiling these into the revision file. However, care should be taken in attempting out-dated questions that may not extensively cover the material

· On completion of each segment of the syllabus, past paper Section B should be scanned for relevant questions. These should be attempted and appended to the revision file.

· Revision cards should be referred to and annotated throughout the learning process: before, during and after each learning

As a matter of policy:

· All learning must be clearly documented using easily readable text and illustrations for easy reference at a later time as these will be 'for keeps'

· Practice answers can be maintained seperately and are most likely to be discarded

· The revision workbook will have the revision question, followed by a listing of possible requirements (PEG-type), the first or best attempt at solving the question, and the recommended answer script at the end of each question. Section B scripts from the past year papers can be scanned for relevant questions and answers at the end of each syllabus segment and appended to file, after an initial attempt is made at solving the question.

· Diagrams, lists etc. can be appended to the file in a 'do and re-do' format for practice with the actual answer available.

· Once each learning segment is completed, the revision cards can be referred and annotated accordingly.

Sunday, 23 June 2013

kpmg uk

KPMG UK
www.kpmg.com/uk

Newcastle Office Address
Quayside House
110 Quayside
Newcastle upon Tyne
NE1 3DX
Tel: (0191) 401 3700Fax: (0191) 401 3750

Glasgow Office Address
191 West George Street
Glasgow
G2 2LJ
Tel: (0141) 226 5511Fax: (0141) 204 1584

Edinburgh Office Address
Saltire Court
20 Castle Terrace
Edinburgh
EH1 2EG
Tel: (0131) 222 2000Fax: (0131) 527 6666

Aberdeen Office Address
37 Albyn Place
Aberdeen
AB10 1JB
Tel: 01224 591 000
Fax: 01224 590 909

Leeds Office Address
1 The Embankment
Neville Street
Leeds
LS1 4DW
Tel: (0113) 231 3000
Fax: (0113) 231 3200

London Office Addresses
8 Salisbury Square
London
EC4Y 8BB
Tel: (020) 7311 1000
15 Canada Square
London
E14 5GL
Tel: (020) 7311 1000

Preston Office Address
Edward VII Quay
Navigation Way
Ashton-on-Ribble
Preston
PR2 2YF
Tel: (01772) 722822
Fax: (01772) 736777

Manchester Office Address
St James Square
Manchester
M2 6DS
Tel. (0161) 246 4000
Fax: (0161) 838 4040

Nottingham Office Address
St Nicholas House
Park Row
Nottingham
NG1 6FQ
Tel: (0115) 935 3535
Fax: (0115) 935 3500

Liverpool Office Address
8 Princes Parade
Liverpool
L3 1QH
Tel: (0151) 473 5100
Fax: (0151) 473 5200

Birmingham Office Address
One Snowhill
Snow Hill Queensway
Birmingham
West Midlands
B4 6GH
Tel: (0121) 232 3000
Fax: (0121) 232 3500

Cambridge office address
Botanic House
100 Hills Road
Cambridge
CB2 1AR
Tel: (01223) 366 692
Fax: (01223) 460 701

Ipswich Office Address
6 Lower Brook Street
Ipswich
IP4 1AP
Tel: (0147) 323 3499
Fax: (0147) 320 4486

Milton Keynes Office Address
Altius House
1 North Fourth Street
Milton Keynes
Buckinghamshire
MK9 1NE
Tel: (01908) 844 800
Fax: (01908) 844 888

London North Office Address
58 Clarendon Road
Watford
Hertfordshire
WD17 1DE
Tel: 01923 830 000

Reading Office Address
Arlington Business Park
Theale
Reading
RG7 4SD
Tel: (0118) 9642000
Fax: (0118) 9642222

Cardiff Office Address
3 Assembly Square
Britannia Quay
Cardiff Bay
CF10 4AX
Tel: (029) 2046 8000
Fax: (029) 2046 8200

Bristol Office Address
100 Temple Street
Bristol
BS1 6AG
Tel: (0117) 905 4000
Fax: (0117) 905 4001

Southampton Office Address
Dukes Keep
Marsh Lane
Southampton
SO14 3EX
Tel: (023) 8020 2000

Gatwick Office Address
1 Forest Gate
Brighton Road
Crawley
West Sussex
RH11 9PT
Tel: (01293) 652000
Fax: (01293) 652767

Plymouth Office Address
Plym House
3 Long Bridge Road
Marsh Mills
Plymouth
PL6 8LT
Tel: (01752) 63 2100
Fax: (01752) 63 2110

Thursday, 20 June 2013

PWC Audit Firm In UK

PWC AUDIT FIRM IN UK ADDRESS

www.pwc.co.uk

Aberdeen

PricewaterhouseCoopers LLP

32 Albyn Place

Aberdeen

AB10 1YL

Telephone: +44 (0) 1224 210 100

Fax: +44 (0) 1224 253 318

Abertawe

PricewaterhouseCoopers LLP

Llys Tawe,

Kings Road,

SA1 Swansea Waterfront,

Swansea,

SA1 8PG.

Telephone: +44 (0)1792 473691

Fax: +44 (0)1792 634177

Belfast

PricewaterhouseCoopers LLP

Waterfront Plaza

8 Laganbank Road

Belfast

BT1 3LR

Telephone: +44 (0) 28 9024 5454

Fax: +44 (0) 28 9041 5600

Birmingham

PricewaterhouseCoopers LLP

Cornwall Court

19 Cornwall Street

Birmingham

B3 2DT

Telephone: +44 (0) 121 265 5000

Fax: +44 (0) 121 232 2725

Bournemouth

PricewaterhouseCoopers LLP

Hill House

Richmond Hill

Bournemouth

BH2 6HR

Telephone: +44 (0) 1202 294 621

Fax: +44 (0) 1202 414 340

Bristol

PricewaterhouseCoopers LLP

31 Great George Street

Bristol

BS1 5QD

Telephone: +44 (0) 117 929 1500

Fax: +44 (0) 117 929 0519

Caerdydd

PricewaterhouseCoopers LLP,

One Kingsway,

Caerdydd,

CF10 3PW

Telephone: +44 (0) 29 2023 7000

Fax: +44 (0) 29 2080 2400

Cambridge

PricewaterhouseCoopers LLP

Abacus House

Castle Park

Gloucester Street

Cambridge

CB3 0AN

Telephone: +44 (0) 1223 460 055

Fax: +44 (0) 1223 552 336

Cardiff

PricewaterhouseCoopers LLP

One Kingsway

Cardiff

CF10 3PW

Telephone: +44 (0) 29 2023 7000

Fax: +44 (0) 29 2080 2400

East Midlands

PricewaterhouseCoopers LLP

Donington Court

Pegasus Business Park

Castle Donington

East Midlands

Tuesday, 29 October 2013

Wednesday, 26 June 2013

Tuesday, 25 June 2013

Cloud Nine, anybody?

Hats Off...

I said it all

Pay attention, not registration fees

E2 Brutus?

Two tablespoons of P2 before bedtime each night...

In for a shameful (and soured) love affair

Monday, 24 June 2013

Sunday, 23 June 2013

Thursday, 20 June 2013

PWC AUDIT FIRM IN UK ADDRESS

www.pwc.co.uk

Aberdeen

PricewaterhouseCoopers LLP

32 Albyn Place

Aberdeen

AB10 1YL

Telephone: +44 (0) 1224 210 100

Fax: +44 (0) 1224 253 318

Abertawe

PricewaterhouseCoopers LLP

Llys Tawe,

Kings Road,

SA1 Swansea Waterfront,

Swansea,

SA1 8PG.

Telephone: +44 (0)1792 473691

Fax: +44 (0)1792 634177

Belfast

PricewaterhouseCoopers LLP

Waterfront Plaza

8 Laganbank Road

Belfast

BT1 3LR

Telephone: +44 (0) 28 9024 5454

Fax: +44 (0) 28 9041 5600

Birmingham

PricewaterhouseCoopers LLP

Cornwall Court

19 Cornwall Street

Birmingham

B3 2DT

Telephone: +44 (0) 121 265 5000

Fax: +44 (0) 121 232 2725

Bournemouth

PricewaterhouseCoopers LLP

Hill House

Richmond Hill

Bournemouth

BH2 6HR

Telephone: +44 (0) 1202 294 621

Fax: +44 (0) 1202 414 340

Bristol

PricewaterhouseCoopers LLP

31 Great George Street

Bristol

BS1 5QD

Telephone: +44 (0) 117 929 1500

Fax: +44 (0) 117 929 0519

Caerdydd

PricewaterhouseCoopers LLP,

One Kingsway,

Caerdydd,

CF10 3PW

Telephone: +44 (0) 29 2023 7000

Fax: +44 (0) 29 2080 2400

Cambridge

PricewaterhouseCoopers LLP

Abacus House

Castle Park

Gloucester Street

Cambridge

CB3 0AN

Telephone: +44 (0) 1223 460 055

Fax: +44 (0) 1223 552 336

Cardiff

PricewaterhouseCoopers LLP