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PEOPLE WHO KNOW,KNOW BDO
BDO UKRAINEInternational auditors and consultants
Letter from the President of BDO in Ukraine 3 BDO International 4 BDO Ukraine 6 Sector and Regional Experience 7 Our Services in Ukraine 8 Preparing for an IPO 10 Sustainability Services 11 Integrated Reporting 12 Partnership 13 Contacts 14
CONTENTS
BDO UKRAINE 3
Dear Sir/Madame,
The new BDO vision is to be a leader in exceptional client service
BDO in Ukraine provides consistent high quality services to both
domestic and international clients. Exceptional level of service, with
integrated standards for all members of the international network
is based on trust and strong relationships that we build with each
customer personally. By investing time in learning the true needs of our
customers, we try to anticipate them.
Partners and employees of BDO in Ukraine have the competencies
required to take quick decisions in order to meet the individual needs
of each client. Knowledge of best business practices and industry
peculiarities, as well as a comprehensive understanding of the
Ukrainian market, allow us to offer ideas that work “here and now”,
which ensures solution of the clients’ tasks.
In all companies of the international network BDO corporate values
and cooperation principles are shared aimed at creating an integrated
team and an atmosphere of trust, mutual understanding and support.
We focus on setting up as an employer of choice in the field of
professional services and support our employees, creating favorable
working conditions for them. We train our employees and provide
them with opportunities for development, which ensures our clients
exceptional services.
Alla Savchenko,President of BDO in Ukraine
LETTER FROM THE PRESIDENT OF BDO IN UKRAINE
BDO UKRAINE4
BDO IS THE FIFTH LARGEST INTERNATIONAL AUDIT AND CONSULTING NETWORK IN THE WORLD
BDO HAS 60 000 EMPLOYEES AND 1328 OFFICES IN 151 COUNTRIES*
The story of BDO development is a perfect example of the rapid response to changing market conditions and customer needs. BDO organization was founded in Europe in 1963, when progressive-minded accounting firms in Germany, Great Britain, the Netherlands, the United States and Canada came together to share and expand their knowledge, and to support cross-national operations and customers. We were known as the Binder Seidman International Group, and since 1973 changed the name to Binder Dijker Otte & Co: BDO.
The beginning of the modern world structure of the organization began in 1988 when it was decided to use the acronym in front of the names of local BDO member firms. This, along with the introduction of a new logo and a global brand, clearly demonstrated that the local experience of our member firms has been merged with the international experience and the strength of our international network.
Since then, our network has continued to evolve in response to customer needs, which led to a change in our name in 2009 to just BDO. Such transition to a single global name demonstrates our commitment to serve customers on a seamless high level and compete successfully in the international arena.
We have selected the best of experience in providing audit and consulting services in different countries and different sectors of the economy. We preach a common approach to service delivery, which also guarantees individuality and professionalism to the customers.
Stake on the local experience of BDO partner firms and their geographical proximity to customers is part of the BDO global strategy. Membership of each member-firm in the global network is a guarantee that the services provided comply with the high standards of BDO. BDO member-firms are active in all regions of the world, and the close cooperation among them made it possible to create a common strategy of the BDO that is targeted at meeting the customer needs.
Our customers see us as their preferred adviser in matters of auditing, while appreciating the constantly high level of service throughout the world.
International executive office is located in Brussels (Belgium).
Rating Top 5 International networks, associations and alliances 2014 per level of revenue gain
*data for October, 2014
NETWORKS BY FEE INCOME
INTERNATIONAL ORGANISATIONLATEST COMBINED ANNUAL TOTAL INCOME ($M)
PREVIOUS YEARS INCOME ($M) % CHANGE
1 Deloitte 32,400 31,300 3,52 PwC 32,300 31,510 1,83 Ernst&Young 25,829 24,420 5,84 KPMG International 23,420 23,030 1,7
5 BDO 6,453 6,016 7,3
BDO UKRAINE 5
BDO OFFERS SERVICES IN EVERY CONTINENT AND IN ALL ECONOMICALLY SIGNIFICANT REGIONS
AlbaniaAlgeriaArmeniaAustriaAzerbaijanBelarusBelgiumBulgariaCape VerdeCroatiaCyprusCzech Rep.Denmark & Faroe IslandsEstoniaFinlandFranceGeorgiaGermanyGibraltarGreeceGreenlandGuernseyHungaryIcelandIrelandIsle of ManIsraelItalyJersey
KazakhstanKosovoKyrgyzstanLatviaLiechtensteinLithuaniaLuxembourgMacedoniaMaltaMoldova MongoliaMontenegroMoroccoNetherlandsNorwayPolandPortugalRomaniaRussiaSan MarinoSerbiaSlovak Rep.SloveniaSpainSwedenSwitzerlandTajikistanTunisiaTurkeyTurkmenistanUkraineUnited Kingdom
ArubaBahamasBarbadosBritish Virgin IslandsCanadaCayman IslandsCuraçaoDominican Rep.JamaicaPuerto RicoSt LuciaSt MaartenSt Vincent GrenadinesSurinameTrinidad & TobagoUSA
ArgentinaBoliviaBrazilChileColombiaCosta RicaEcuadorEl SalvadorGuatemalaMexicoPanamaParaguayPeruUruguayVenezuela
AngolaBotswanaBurundiComorosKenyaMadagascarMalawiMauritius MozambiqueNamibiaNigeriaRwandaSeychellesSouth AfricaTanzaniaUgandaZambiaZimbabwe
AustraliaBrunei DarussalamCambodiaChinaHong KongIndiaIndonesiaJapanKoreaMacaoMalaysiaMyanmarNew ZealandPakistanPhilippinesSingaporeSri LankaTaiwanThailandVietnam
BahrainEgyptJordan KuwaitLebanonOmanQatarSaudi ArabiaUAE
BDO UKRAINE6
BDO in Ukraine dates back to 1993, when the auditing and consulting firm “Balance-Audit” was established in Dnepropetrovsk. In 1997 the company joined international BDO network and was named “BDO Balance-Audit”, which supported the compliance with the highest international standards of BDO. Beginning from 2009, in line with global strategy, we are called BDO Ukraine. The transition to a single global name implies association of local experience member firms with an international network that allows us to compete successfully in the international arena.
Representatives of Ukrainian business have been waiting a long time for a strong company on the market of audit and advisory services,
a company that would work in the same style and at the same high quality level, as the world-known auditing and consulting companies, yet which would be domestic one with a deep local knowledge at the same time. For more than eighteen-years existence of BDO Ukraine we have selected the best from the experience of audit and consulting services in different countries and sectors of economy.
About 200 employees work in offices located in Kiev, Dnipropetrovsk, Lviv and Rivne. Our specialists have CIPA and CAP certificates, international certificates АССА and CPA, and great practical IFRS and ISA experience. Majority of the specialists have Ukrainian A and B Series auditor’s certificate (28 persons). 30 employees have ACCA certificates (Association of Certified and Corporate Accountants).
BDO IN UKRAINE
• Audit• IFRS implementation• Internal audit• Agreed-upon examination procedures• Assistance to CFOs• Specialized reviews and researches• Tax consulting• Accounting Outsourcing• International Structuring• Legal Audit/Due Diligence
• Corporate finance• Sector services• Risk management• Business restructuring• Business consulting • Sustainability Services• System integration• Professional Development Programs• Marketing researches• Recruiting of the financial specialists • Legal Consulting
Valuation (in particular, under IVS and IFRS) of:• business & integral property complexes• securities &corporate rights• intangible assets• real estate (land plots, buildings, etc.)• other property (personal property, vehicles, equipment, etc.)
opening office in Rivne
foundation of company “Balance-audit” in Dnipropetrovsk
joining BDO International network. Renamed into BDO Balance-audit
transition of all member-firms to the single name BDO.
opening office in Lviv keep working
1993 1997 2009 2011 2012 2015
BDO UKRAINE 7
• Fuel and energy complex.• Agroindustrial complex, food industry.• Financial institutes (banks, investment companies).• Mining and metallurgical industry.• Hotels and tourism.• Petrochemical and chemical industry.• Mechanical engineering.• Industrial manufacturing.• Transport.
WHY THE CLIENTS CHOOSE US
• Single quality standards all over the world due to strict procedures of control and risk-management.
• Global base of knowledge, unique methodology of BDO audit.
• Highly skilled specialists with considerable experience of a particular sector.
• Audit conclusions, given out by our firm, are acknowledged by all foreign and international companies and organizations.
• Combination of the best world practices and deep understanding of local traditions.
• Fixed communication channels, detailed planning during close cooperation with a client.
• Considerable participation of partners in the team work.
SECTOR AND REGIONAL EXPERIENCE
Geography of BDO projects in Ukraine
BDO works with the companies of main industries of Ukrainian economy
• Pharmaceutical companies and medical establishments.• Insurance companies.• Mass Media, telecommunications, high-tech.• Construction and real estate.• Public and unprofitable organizations.• Representative offices of foreign companies.• State sector.• Trade and service industries.
BDO UKRAINE8
Audit services
• Financial reporting audit in accordance with IFRS, and National Accounting Standarts of Ukraine.
• Additional value of our services consists of that we give consultation concerning internal financial control and conduct of business improvement.
• Audit of financial reporting to support company to enter international stock exchanges (London Stock Exchange, German Swiss Stock Exchange, etc.).
• Audit of non-financial accounting.
Agreed-upon procedures
• Specialized agreed upon procedures related to conducted operations, express-verifications, purchase or sale of business (Due Diligence).
IFRS introduction services
• Consulting on development and introduction of reporting preparation methodology according to IFRS.
• Preparation of IFRS accounts.
• Consulting and training staff on issues of preparation of the foregoing accounts.
Internal audit
• Assessment of existing status and optimization of the internal control system.
• Organization of the internal audit system.
• Organization of management control system.
Tax practice
• Tax optimization and tax structuring advice
• Tax advisory on local issues and cross-border transactions
• Review of tax returns on corporate income tax, VAT, other taxes
• Buy- and Sell-side Tax Due Diligence and deal structuring
• Support in tax disputes
• Transfer Pricing advice
• Developing internal tax accounting policy
• Expatriate tax services (including tax returns preparation)
• Full accounting, tax, payroll and HR outsourcing
• Legal services
Accounting Outsourcing
• Preparation of accounting registers and tax accounting procedures due to the Ukrainian laws.
• Preparation of the Ukrainian mandatory quarterly reporting.
• Preparation of statistical and financial reports.
• Delivering reports to the Ukrainian statistical and social insurance authorities, pension fund and the tax office.
• Making out of tax returns, which must be prepared according to the laws «On the taxation of profits» and «On Value Added Tax».
• Payroll services.
Specialized reviews and researches concerning
• Authenticity of mapping in the accounting and reporting of accounts payable and receivable.
• Standardization of the financial control system in accordance with the national and international financial reporting standards.
Legal practice
• International structuring.
• Wind Power Legal Services.
• Support of the investment.
• Due Diligence.
• Services for foreigners.
• Litigation&Regulatory.
• Legal consulting.
OUR SERVICES IN UKRAINE
WE ACCOMPANY BUSINESS OF OUR CLIENTS AND PROVIDE THEM WITH THE FULL RANGE OF AUDIT AND CONSULTING SERVICES, WHICH SATISFY HIGH INTERNATIONAL STANDARDS
BDO UKRAINE 9
Valuation activitie
• Valuation of assets for international audit in accordance with the International valuation standards (IVS) and IFRS.
• Business, integral property complexes and securities valuation.
• Intangible assets valuation.
• Real estate valuation.
• Movables valuation.
BDO consulting services
Corporate finances
• Analysis of general, financial, tax and legal aspects of company activities (Due Diligence).
• Drafting business plans of investment projects and preparation of investment memorandums.
• Consulting on mergers and acquisition issues.
• Assistance in fundraising.
Sector services
• Complex service program for agroholdings.
• Development of managing accounting system for managing companies.
• CSO Audit (corporate social responsibility).
Risk-management
• Establishment of internal audit system.
• Establishment of internal control and risk-management system.
• Business restructuring.
• Restructuring and financial recovery.
• Establishment of corporate management system.
• Development of expenses reduction program.
• Development of business plans and projects of development.
Business advisory
• Development of the Balanced Scorecard system (BSC).
• Optimization of business-processes.
• Improvement of company’s/group of companies’ organizational structure.
• Development of motivation system.
• Establishment of HR system.
• Increase of marketing and sales system efficiency.
• Development of managing accounting and budgeting system.
• Development of managing reporting system (MRS) and Key Performance Indicators (KPI).
• Turnover and Cash Management (TCM).
• Introduction of expenses management system.
• Establishment of accounting by centers of responsibility.
• Introduction of financial monitoring and diagnostics procedure.
Sustainability Services
• Development of Sustainable Development strategy, preparation of reporting.
• Environmental audit, solving carbon emission, wastes recycling problems.
• Analysis of external tendencies and normative base influence.
• Preparation of Integrated reporting.
System integration
• Audit of IT introduction.
• Corporate Performance Management and Business Intelligence (CPM/BI).
• Establishment of Enterprise Resource Planning system (ERP).
• Supply Chain Management (SCM) and Warehouse Management System (WMS).
• Customer Relationship Management (CRM).
• Establishment of paper flow systems.
• Supporting of business-appendixes.
• Teaching business-appendixes.
Professional Development Programs
• International Financial Reporting Standards IFRS (IFA)
• Internal Audit (IFA)
• Strategic Management (IFA)
• Business Performance Management (IFA)
• Financial Management (IFA)
• Prifessional Code of Ethics of Accountants (IFA)
• АССА
• European Business Competence* License (EBC*L)
• Corporate Training
Marketing researches
• Market Researches.
• Development of marketing strategies.
• Formulation of marketing system.
• Development of customer service standards.
Recruiting of the financial specialists
• Standardized approach to the search and selection of highly qualified financial sector professionals - accountants, auditors, financial advisors, tax professionals, CFOs and other professions.
• Objective professional testing and psychological assessment: IFRS, NAS, taxation, etc., tests identifying types of personality, level of intelligence and style of communication / management of applicants in compliance with Client’s requirements.
• Confirmation of references (recommendations) and professional achievements of applicants from their previous work places.
• Arranging interviews and Client assistance in conducting interviews.
• Support the process of firing the approved applicant from the previous work place.
BDO UKRAINE10
PREPARING FOR AN IPO
WE SUPPLY A WIDE RANGE OF SERVICES FOR COMPANIES FROM DIFFERENT SECTORS, RELATED TO HOLDING INITIAL PUBLIC OFFERING (IPO)
Our specialists will help clients at all stages of this process: from decision-making about organizing of IPO to assistance in solving issues which can arise up already after an entry to a stock exchange.
Providing services, related to the holding IPO, we cooperate with the BDO offices in Great Britain, Poland, Holland, Singapore and in other countries.
BDO work experience with London Stock Exchange:
• more than 130 IPO for the last 5 years;
• combined market value of transactions is more than 17 milliard pounds;
• primary placement at London Stock Exchange(Main Market and AIM);
• transactions of reverse acquisition, division of companies, secondary placements, Eurobonds issues, transition with AIM to the main market (Official List).
BDO work experience with Warsaw Stock Exchange:
• since 2005 BDO provided services to more than 110 companies, placed at Warsaw Stock Exchange;
• currently there are 271 companies that have listing on the stock-exchange with total capitalization in the amount of 219 milliard dollars USA.
Before IPO
• Help in creating corporate management and restructuring system, recommendations on taxation.
• Development and formulation of accounting and internal control system.
• Help in preparation of financial information.
• Audit.
• Recommendation on the reward schemes and payments criteria.
In the process of IPO
• Due diligence with the purpose of determination information to be disclosured in prospectus.
• Verification of financial forecasts, helping management to assess key assumptions.
After IPO
• Help in realization financial and tax strategy.
• Help in meeting requirements on presentation of the financial reporting, other requirements of a stock exchange and regulators.
• Business-advising in the field of operating processes optimization and capital management.
• Help in a search and analysis of potential investment objects and other development resources.
• Preliminary planning.
• Establishment of realistic schedule of work.
• Assurance of initial stocks offering process with internal
resources.
• Documentation in an organized manner.
• Forming team to work comfortably with.
• Maintenance of the positive productivity during
all period of works implementation according
to the schedule.
ACTIONS OF BDO COMPANY IN UKRAINE GOVERNANCE, ACCELERATING PROCESS OF PREPARING
DOCUMENTS FOR IPO
BDO UKRAINE 11
SUSTAINABILITY SERVICES
Companies, which understand their influence on the environment
and society and also pay attention not only to the financial side
of activities, are more likely than all to success in a mid-term
and long-term prospect. It is important for sustainable development
of the company to understand the existent social, ecological and
financial effects on business and their co-operation.
BDO Ukraine possesses the deep understanding of how companies
should develop and adapt themselves to the constantly changing
environment of risks and possibilities. We will serve as a strategic
adviser in the issues of influence of the followings factors on
your business: climate change, new achievements in energy and
technologies, global tendencies and legislation.
Effective management measures on sustainable development will
bring your business an additional value and perceptible financial and
non-financial advantages.
Strategy of sustainable development, accounting and
communications
• Development of the extended Balanced Scorecard system.
• Development of key indexes of efficiency in regard to
sustainable development.
• Verification of readiness to organize activities on
sustainable development.
• Writing reports on Sustainable Development and Corporate Social
Responsibility (CSO).
• Strategy of sustainable development and cooperating
with the interested parties (stakeholders).
• Analysis of sustainable development influence on the chain
of deliveries.
• Profiling risks, related to sustainable development.
• Preparation of “Consolidated Annual Report” which unites the
results of economic, public and ecological activities and their
influence.
Climate change and energy sector
• Energy audit of operations.
• Solving carbon emission problem.
• Solutions for effective use of energy.
• Accompaniment of ecological audit.
• Solutions on waste recycling.
• Solutions on the use of renewable energy.
Practical researches and data gained
• Determination what key economic, public and ecological
tendencies, news, reports and normative acts relate to your main
strategy and activities.
• Creation practically feasible, client-oriented economic models,
determination priorities among the strategic variants of choice and
strategy of co-operating with the interested parties (stakeholders).
Assessment of ecological influence
• Biological variety and ecological influence of activities accounting.
BDO UKRAINE12
INTEGRATED REPORTING – GOING BEYOND FINANCIAL RESULTSWhat is Integrated Reporting (IR)?IR is a process that results in communication by an organisation, most visibly a periodic integrated report, about how an organisation’s strat-egy, governance, performance, and prospects lead to the creation of value over the short, medium and long-term.
21st century reportingIR is gaining prominence because today’s corporate reporting does not meet the evolving information needs of diverse stakeholdersgroups including employees, regulators, investors and suppliers.Stakeholders are increasingly calling for enhanced reporting of corpo-rate responsibility and other informationthat impacts business perfor-mance including future direction, resource allocation and associated social, environmental and financial impacts. IR seeks to provide stakeholders with additional information to help them make more informed assessments of companies and their long-term prospects.Companies can benefit from thinking about their reporting in an integrated way. This can help them better integrate strategy, govern-ance, risk management and other factors as part of their internal and externalreporting.
Companies that use the IR concepts do producemore transparent reporting and are likely to improve their access to capital, lower their insurance premiums and significantly enhance corporate reputation.IR is applicable across the entire organisational spectrum from SMEs to multinational entities; from NGOs to public sector institutions.
Integrated Risk Management
Stakeholders increasingly expect companies to disclose environmental, social, and governance information through reports or other means, such as websites. And, mandatory sustainability disclosure requirements have been adopted or proposed in many countries including Ukraine, including requirements on specific topics like carbon emissions, waste manage-ment and transparency. Ukraine is also increasingly adopting European Union standards and benchmarks including in the area of sustainability and Corporate Social Reporting (CSR). IR has been very positively re-ceived across the EU and worldwide with over 100 companies including Rosneft, Coca Cola, SAP and Volvo now future proofing their business models by adopting IR to explain and communicate opportunities and risks on their horizons.
BDO - your IR implementation partnerBDO is the official representative of the International Integrated Report-ing Council (IIRC) in Ukraine ensuring peace of mind regarding IR quality control, tailored application of IR tools and access to the latest develop-ments across the international IR network.
Our IR experts are currently working with many companies including Uralsib, Rosatom and Novo Nordisk to ensure a smooth transition from current reporting practices separating financial and non-financial state-ments towards an integrated reporting platform.
BDO will help you identify the right external disclosures on the basis of real clarity internally about what your business model is andhow it links to strategic, operational and financial drivers of your business. We will help you identify cost savings, maximising efficiency gains, build effec-tive stakeholder engagement strategies and create consistent internal IR information and data streams.
Financial Reporting Non-Financial Reporting
The Integrated Report = telling the full story of value creation over time
BDO UKRAINE 13
PARTNERSHIP
EBA
European Business Association was founded
in 1999 as a forum for discussions and solving
problems which businessmen encounter
in Ukraine. This initiative of companies
which saw advantages and benefits from the united actions of
European business community in Ukraine was supported by European
Commission. Today European Business Association includes more than
800 European, international and Ukrainian organizations, working on
the territory of Ukraine. Activities of association include collective
protection of interests, possibility to participate in the process of
decision-making at the level of the European Union, informative
support, adjusting connections between business and political
community.
THE GLOBAL COMPACT
The UN Global Compact is a voluntary initiative
which calls on companies to unity, general support
and activity in different areas of influence with the
only purpose to form in common main values in the
field of observance for human rights, labor standards,
environment protection and fight against corruption. By its decision to
join the Global Compact, the BDO as one of the leading businesses in
the financial sector of Ukraine demonstrates an example of high civil
and social responsibility, as well as shares experiences and knowledge
with other companies and organizations that follow similar principles.
АССА
(Association of Chartered Certified Accountants)
is a worldwide organization of professional
accountants. The purpose of organization is to give
the proper qualification to specialists, who aspire to
the value career in the field of accounting, finances
and management, and also possess sufficient capabilities and diligence.
BDO possesses Platinum status of the accredited employer for the
trainee development stream program, which allows the company to
promote the level of staff qualifications by methods and instruments,
developed by ACCA. To be accredited at this level, an employer
has to give complete sponsorship to the employees receiving ACCA
qualification. ACCA considers that business globalization implies the
necessity maintain single standards of financial reporting preparation.
We prefer the International Financial Reporting Standards (IFRS).
CPD
The CPD Certification Service is the program
for permanent professional development. A receipt
of Certificate is the proof that trainings and
materials for employees preparation which are given
by the company, qualify for international standards and also that every
employee has his own plan of professional development.
CONTACTS
ALLA SAVCHENKO
PRESIDENT/SENIOR PARTNER
BDO LLC
Mob.: +38 (050) 320 09 93
E-mail: [email protected]
NYKOLAY LYSENKO
CONSULTING PARTNER/
BDO CONSULTING DIRECTOR
Mob.: +38 (050) 335 98 26
E-mail: [email protected]
SERGEY BALCHENKO
MANAGING PARTNER/
BDO DIRECTOR
Mob.: +38 (050) 342 02 31
E-mail: [email protected]
VICTOR NEVMERZHITSKY
TAX PARTNER
Mob.: +38 (050) 386 07 45
E-mail: [email protected]
VALERIY AFANASYEV
VALUATION PARTNER
Mob.: +38 (050) 188 10 45
E-mail: [email protected]
KATERINA RAFALSKA
IFRS PARTNER
Mob.: +38 (050) 453 11 33
E-mail: [email protected]
HENNING DRAGER
SUSTAINABILITY AND CSR PARTNER
Mob.: + 38 (050) 452 20 37
E-mail: [email protected]
LILIYA DZYUBA
RISK MANAGEMENT AND QUALITY
CONTROL PARTNER
Mob.: +38 (050) 351 77 92
E-mail: [email protected]
This publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice.
Please, contact BDO LLC to discuss these matters in the context of your particular circumstances. BDO LLC, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information in this publication or for any decision based on it.
Each of BDO International Limited, Brussels Worldwide Services BVBA and the member firms of the BDO network is a separate legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BVBA and/or the member firms of the BDO network.
BDO is the brand name for the BDO network and for each of the BDO Member Firms. BDO is formed from the first letters of the surnames of company founders: Binder, Dijker and Otte.
2015 BDO LLC. All rights reserved.
Head office BDO LLC, BDO Consulting LLC
201-203, Kharkivske Road,Kyiv, 02121, UkraineTel: +38 (044) 393 26 87 (88)Fax: +38 (044) 393 26 91E-mail: [email protected]
Office BDO in Dnipropetrovsk4, Serova Street,Dnipropetrovsk, 49000, UkraineTel: +38 (056) 370 30 43 (44)Fax: +38 (056) 370 30 45E-mail: [email protected]
Office BDO in Lviv:109, Zelena Street, 3rd floor,Lviv, 79035, UkraineTel: +38 (032) 294 96 65Fax: +38 (032) 294 96 65E-mail: [email protected]
Office BDO in Rivne:5a, Lermontova St., office 1Rivne, 33028, UkraineTel: +38 (0362) 26 24 69Fax: +38 (0362) 26 44 93E-mail: [email protected]
www.bdo.uawww.bdointernational.com
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