Coopers & Lybrand Around the World


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  Gýinea  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.