Crowe Horwath International Statistics - 2014 J. Kevin McGrath

1. Crowe Horwath International Statistics - 2014 J. Kevin McGrath

2. Capabilities Presentation to <Prospect Company Name> • Objectives of meeting • Introduce you to <Member Firm Name> • Understand global issues facing your company • Discuss a global relationship that exactly meets your needs • Agenda • Overview of <Prospect Name> • How we are helping multinational clients succeed • Overview of <Member Firm Name> • Determine if there is value in having further discussions Example The world’s leader in scroll compressor technology and manufacturing. Insert Prospect Logo or Webpage (Example)

3. Understanding the Needs of Multinational Clients Want to build a sustainable organization and long term shareholder value Convergence of international accounting standards Compliance with complex international and local jurisdiction tax laws Identifying and managing enterprise risk on a global basis Shifting needs and priorities of capital sources Solution: The right international network that meets their needs

4. Overview of <Member Firm Name>:Firm Profile • <Member Firm Legal Name> • Market position: One of the <top 10> accounting and advisory services firms in <Country> and a leading independent member of Crowe Horwath International • Audit leader: One of only <eight> firms in <Country> subject to an annual review by the <Regulator> • Tax leader: Recognized as one of the fastest growing tax practices in <Country> • Recognized as industry thought leaders in the < sector 1, sector 2, sector 3, sector 4, sector 5, and sector 6> • A national reputation for delivering impeccable customer service • Recognized as “the employer of choice” in <Locations> • Areas of specialization • Audit • Tax • Financial Advisory • Optional Service 1

5. Crowe Horwath International Statistics (as of December 2013) • US$ 3,168.2m Total Revenue • 118 Countries • 684 Offices • 3,352 Partners • 21,363 Professional Staff • 4,699 Admin Staff • 29,414 Partners & Staff • 9th largest international network of independent accounting and advisory services firms - International Accounting Bulletin (IAB) December 2013

6. Crowe Horwath International: Global Profile A top 10 international network of accounting and advisory services firms

7. Overview of Crowe Horwath International As of December 31, 2013 Crowe Horwath International J. Kevin McGrath, CEO “Crowe Horwath has welded a truly international network of business experts drawn from the leaders of their professional communities. All share a commitment to delivering technical excellence and the highest standards of client service.” • 9th largest international network of independent accounting and advisory services firms* • US$ 3,168.2m Total Revenue • 3% Growth • 118 Countries • 684 Offices • 3,352 Partners • 21,363 Professional Staff • 4,699 Admin Staff • 29,414 Partners & Staff * IAB Survey:World Leading accountingnetworks 2013: fee data

8. J. Kevin McGrath - Chief Executive Officer • Previously COO of Crowe Chizek and Co. from 2007 to 2012 • Joined Crowe in 1976 and became a partner in 1986 • Partner in Charge of Crowe’s firm-wide banking practice • As COO, he was responsible for both practice management and Crowe’s go to market strategy • Oversaw Crowe’s new product development, marketing, communications and industry specialties • Member of the American Institute of Certified Public Accountants (AICPA) and the Indiana CPA Society • Member of the AICPA’s National Banking Committee

9. Organizational Chart

10. Kamel Abouchacra – Chief Operating Officer • Partner of Horwath Abouchacra & Co., overseeing client services functions for audit and tax advisory from 1999 to 2007 • A founding partner of AD&A (a corporate restructuring firm) leading the firm’s M&A and financial advisory practice from 2005 to 2007 • A member of Crowe Horwath International’s operations committee from 2002 to 2007, responsible for the Middle East and North Africa • Associate Accounting and Assurance Director of Crowe Horwath International from 2007 to 2010 after which he was appointed as COO • As a member of the Management Committee of Crowe Horwath International, he is responsible for overseeing the Audit & International Tax functions, managing the financial reporting function and running the operations of headquarters • Member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society

11. Global Ranking 2013 (in 000 US Dollars) IAB Survey:World Leading accountingnetworks 2013: fee data No. 9

12. Growth: Annual Fee Volume (in Millions of US Dollars)

13. Crowe Horwath International Fee Revenue: IAB Categorization • The chart shows a breakdown of Crowe Horwath’s FY13 revenue as reported in the International Accounting Bulletin (IAB), World Surveyfor 2013 • Accounting & Audit • Corporate Finance • Management Consulting • Risk Consulting/Other • Tax Services Tax Services 24% Corporate Finance 1% Risk Consulting/Other 13% Management Consulting 12% Accounting & Auditing 50%

14. Distinction: Integrated Global Network* vs. Association • Recent IFAC Ethics Code and the EU 8th Directive requires clear distinction between a “network” and an “association.” • An “association” merely acts as a referral source between member firms; • Crowe Horwath International “network” member firms: * Serve international clients as one, global organization * Proactively help each other * Constantly build human capacity Crowe Horwath International Network Member Firms * * Work closely together to achieve the global organization’s vision * Commit to living the core values and assure impeccable quality

15. The Crowe Horwath Brand Distinction • Our brand principles* reflect what makes us distinct; our global reputation. * Relationships * Integrated Global Network * Impeccable Service Crowe Horwath International Network Member Firms * * Technical Expertise * Consistent Quality

16. Crowe Horwath International: Global Profile • Crowe Horwath International • 9th largest global network of independent audit and advisory services firms in the world - International Accounting Bulletin (IAB) • Contact: J. Kevin McGrath, kevin.mcgrath@crowehorwath.net • www.crowehorwath.net * As of December 2013

17. Eduardo Pestarino - Regional Executive - The Americas • Managing partner of Horwath Argentina and Horwath Consulting from 1999-2007, Buenos Aires, Argentina • In 2004, Eduardo succeeded Ely Graciá as regional director of Horwath’s Latin America and Caribbean region (HORLAC) • In his college years he joined Seoane Canepa, which later became the first member firm of Horwath & Horwath International Associates in 1960 • Served in numerous international capacities, including participating in the international accounting and audit committee, conducting inspections worldwide and assuming responsibility for assurance services, compliance and quality control for the Latin America region

18. Crowe Horwath International: Regional Profile - Americas * As of December 2013 • Crowe Horwath International - Americas • Representation in all major countries in North, Central and South America • Contact: Eduardo Pestarino, eduardo.pestarino@crowehorwath.net • www.crowehorwath.net

19. Mok Yuen Lok - Regional Executive - Asia/Pacific • Trained at Ernst & Young, Kuala Lumpur • Co-founder of Horwath Malaysia in 1990 – ranked #5 in the country • Member of Young Presidents’ Organization (YPO) – currently Regional Education Chair winning the Global “Best of the Best” Education Award in 2007 • Member of Entrepreneurs Organization (EO) – conferred International Member of the Year in 2001 • Audit Committee Chairman of two publicly listed companies • Founder and Director of a WIMAX company that was sold to a large Malaysian conglomerate • Council Member of Hospis Malaysia, a private hospice offering free palliative care to patients with life limiting conditions

20. Crowe Horwath International: Regional Profile – Asia/Pacific * As of December 2013 • Crowe Horwath International – Asia/Pacific • Representation in all major Asia/Pacific countries • Contact: Mok Yuen Lok, yuenlok.mok@crowehorwath.net • www.crowehorwath.net

21. Bernard Deloménie - Regional Executive - Europe, Mid-East & Africa • Has over 35 years experience in the accounting profession, having spent his entire career with PwC and its predecessor firm, Coopers & Lybrand • Part of the global management team of PwC with specific responsibilities for Africa and the Middle East • Prior to moving to London in 1999, he was based in Budapest, Hungary where he was responsible for the corporate finance activities of PwC in central and eastern Europe, including Russia and the Commonwealth of Independent States • Spent the previous 13 years in Africa building the French-speaking African network of Coopers & Lybrand • With a chartered accounting designation and an MBA from École Supérieure de Commerce de Marseille, he also attended training on the management of professional services firms at Harvard University School of Business Administration and e-business training at the Darden School of Business at the University of Virginia

22. Crowe Horwath International: Regional Profile - EMEA * As of December 2013 • Crowe Horwath International – EMEA • Representation in all major countries in Europe, the Middle East and Africa • Contact: Bernard Delomenie, bernard.delomenie@crowehorwath.net • www.crowehorwath.net

23. The Crowe Horwath “Pinnacle” Symbol • Pinnacle: The highest level or degree attainable • Symbolizes our commitment to our brand principles: • Relationships • Integrated Global Network • Impeccable Service • Technical Expertise • Consistent Quality

24. Crowe Horwath. Multinational Team. Single Point of Contact. • Multinational clients want consistency in cross-border engagements • Crowe Horwath International provides a single point-of-contact project leader • Local professionals who perform consistent processes in their home countries • Support by global and regional specialists with required knowledge

25. Our Global Specialty Practices • Local expertise in the global markets • A strong international network with impeccable quality and standards

26. Global Audit Specialty Practice Profile Your global alternative for audit services.

27. Global Audit Specialty Practice Profile Accounting & Auditing Global Committee David Chitty, A&A Director; Chairman • Companies that successfully address audit issues • Improve the quality of their financial reporting • Stand to gain global credibility with leading sources of capital • Audit Services • Audits, Reviews and Compilations • Agreed-upon Procedures • Forecasts and Projections • Securities Exchange Reporting • Benefit Plan Audit Services Download Global Audit Brochure at www.crowehorwath.net/audit

28. David Chitty - International Accounting & Audit Director • Partner, Crowe Clark Whitehill LLP, responsible for audit services to public companies, international businesses, and large private companies, 2007-2012 • National Technical & Training Partner of a UK "Top 20" accounting firm, responsible for leading the firm's audit technical, training and compliance activities, 1997-2006 • Member of the Board of Directors of a leading association of international accounting firms, 2001-2006, and Chairman of the association's International Assurance Services Committee, 2000-2006 • Member of the Crowe Horwath International Accounting and Audit Committee, 2007-, Chairman of the Committee, 2008-2011 • Appointed International Accounting & Audit Director of Crowe Horwath International in 2010, responsible for the development and implementation of international audit support and methodology, international training and quality control, and supporting the business development activities of member firms • Member of the Council of the Institute of Chartered Accountants in England & Wales (ICAEW), 2001-, and Member of the ICAEW's Audit Committee, 2010- • President of the Croydon & District Society of Chartered Accountants, 1999-2002, and 2012-2013 • UK member of the Small & Medium Practices Committee of the International Federation of Accountants (IFAC), 2006-2012

29. Global Audit Value Proposition • Reputation • Methodologies and quality assurance programs • Streamlined audit processes result in timely financial reporting and disclosure • Insight • Understanding of complex financial transactions • Audit of the effectiveness of internal controls • Advice on the convergence of national accounting practices to IFRS   • Service • Flexible, well-designed, and risk-based processes • Technologies that respond to client needs • Prompt identification and communication of issues • Timely delivery of results Reputation Added Value Service Insight

30. Crowe Horwath Global Audit Process • Our process enables efficiency and collaboration – delivering a quality audit. • An established audit methodology • Consistent with the International Standards on Auditing (ISAs) • Issued by the International Audit & Assurance Standards Board (IAASB) • IAASB functions as an independent standard setting body under the auspices of the International Federation of Accountants (IFAC). • Common audit process and tools • Crowe Horwath applies our audit methodology through a common technology platform • Allows for the sharing and transfer of information between members

31. Ensuring Global Audit Quality • Our member firms maintain policies and procedures consistent with international professional standards which promotes continuous improvement in audit quality. Compliant with international audit quality policies and procedures Crowe Horwath International Network Member Firms * Performs a rigorous periodic review of members' compliance with global quality standards Subject to external regulation and periodic monitoring of the quality of work performed

32. Member of IFAC and Forum of Firms • IFAC (International Federation of Accountants) and the Forum of Firms promote consistent and high quality standards of financial reporting and auditing practices worldwide. • IFAC • The worldwide organization for the accountancy profession • 157 member organizations and associations • Representing 2.5 million accountants in 122 countries • Forum of Firms • One of seventeen full members • The Forum and IFAC work together in: • Standard setting • Dialogue with regulatory community • Promoting convergence to international standards • Strengthening the profession around the world

33. International Tax Specialty Practice Profile Your global alternative for tax services.

34. International Tax Specialty Practice Profile International Tax Planning & Structuring Committee John Stewart International Tax Director • Successful companies consider tax implications before they make business decisions. • International tax compliance and structuring is a crucial element in every global strategy. • Tax Services • Transfer Pricing • Value Added Tax • Wealth Management • Real Estate • Expat Taxes • Corporate Tax Compliance • International Tax Restructuring Download Global Tax Brochure at www.crowehorwath.net/tax Download Global Tax Brochure at www.crowehorwath.net/tax

35. International Tax Value Proposition • Our international service teams are committed to delivering value to multinational clients doing business across borders through: • A highly-integrated, global tax practice operating under common high-quality standards; across borders; anywhere in the world • One contact person to lead the global process • Impeccable service delivery • Frequent access to senior tax executives • Competitive price • A long-term relationship with professionals around the world committed to client success

36. International Tax Process • Crowe Horwath International member firms have a proven three-step tax process to help their clients make more tax-savvy decisions throughout the year: 1. Listen 2. Create 3. Develop • The right multinational team • Drawing on the knowledge & skills of nearly 20,000 tax professionals worldwide • The exact solution • To meet your current tax needs and your future expansion • To the tax issues you face • Understand your global needs

37. International Tax Quality Review and Training Procedures • Crowe Horwath International has an international tax quality review and training program led by our International Tax Director. • Quality policies and procedures • Crowe Horwath member firms maintain policies and procedures for achieving and monitoring quality that are fully consistent with international and local professional standards. • Global training program • Crowe Horwath International has a global tax program that provides members with constant updates on the practical implications of professional developments.

38. Global Corporate Advisory Specialty Practice Profile Your global alternative for mergers & acquisitions, due diligence and valuations.

39. Global Corporate Advisory Specialty Practice Global Corporate Advisors Committee Peter Varley, Chairman • Global Corporate Advisors is a coordinated group of legally independent member firms with specialized competencies in cross-border advisory, transaction support, and integration consulting services. • Advisory Services • Transaction Support • Deal Structuring • Foreign GAAP Conversions • Tax Consulting • Merger Integration Services • Acquisition Strategy • Due Diligence • IT Compatibility Reviews • Advice on Negotiation Strategies Download Global Advisory Brochure at www.crowehorwath.net/advisory

40. Global Corporate Advisory Value Proposition • As one of the largest professional services organizations in the world, we have member firms with local expertise nearly everywhere you may be considering a transaction. • We can support your deal with great connections in the banking, legal, and technical communities, as well within local and national governments. • Connectivity • A single point of contact • Local country diligence • More senior executive involvement • High profile account treatment • Lower cost structure than the Big Four • Equal sharing Partnership approach

41. Global Corporate Advisory Process • Consistency in cross-border engagements • A single point-of-contact project leader • Local professionals who perform consistent processes in their home countries • Support by global and regional specialists with required knowledge • Common process and tools • Agreed engagement letter templates • Standard reporting styles • Efficient conflict clearance procedures • Common quality control requirements • Internal peer reviews • Continual training programs

42. Global Risk Consulting Specialty Practice Profile Your global alternative for risk consulting services.

43. Global Risk Consulting Specialty Practice Global Risk Consulting Committee Mike Varney Chairman • Deep subject-matter expertise to keep clients advised of emerging trends, industry benchmarks, and best practices. • Risk Management • Internal Audit • Fraud and Ethics • Security and Privacy • Regulatory Compliance  • Risk Services • Enterprise Risk • Regulatory Risk • Technology Risk • Fraud Risk • Operational Risk • Financial Risk Download Global Risk Brochure at www.crowehorwath.net/risk

44. Global Risk Consulting Value Proposition • Improve Corporate Governance • Help clients improve the processes and procedures they have in place to protect the interests of its diverse stakeholders. • Experienced risk professionals • Global practice model guides member firms to hire full-time experienced risk, internal audit, anti-fraud, compliance, security and privacy professionals. • Experienced thought leaders who practice • Extensive knowledge including Fortune 500 or Big Four partner experience • Our delivery model is based on our practice leaders working on client engagements to develop and design the best solutions. • Develop global service delivery standards and tools

45. Enterprise Risk Management (ERM) Consulting Process • Crowe Horwath’s Governance Framework™ links seven essential and interrelated components of corporate governance. • We consult with clients and conduct governance audits to identify areas for improvement. • Our practical ERM approach helps clients identify and prioritize significant risks facing their enterprise and design processes to manage the risk including an ongoing internal audit monitoring program. • Organize the effort; • Establish a framework; • Conduct risk assessments; • Inventory risk responses; and • Implement risk response monitoring.

46. Remaining Slides are Misc. Optional Slides for future use

47. Would you find value in further conversations? • Are you currently dealing a national or international issue where we may be of assistance? * Local expertise where you do business * Strong international network with impeccable quality and standards Crowe Horwath International Network <Member Firm Name> *

48. Management Committee Andrew Pianca Chairman London, United Kingdom J. Kevin McGrath Chief Executive Officer New York, United States Bernard Deloménie Regional Executive – EMEA London, United Kingdom Mok Yuen Lok Regional Executive – Asia/Pacific Kuala Lumpur, Malaysia Eduardo Pestarino Regional Executive – Americas Buenos Aires, Argentina Kamel Abouchacra Chief Operating Officer New York, United States David Chitty International Accounting & Audit Director London, United Kingdom John Stewart International Tax Director New York, United Sates

49. International Committee Chairs Accounting & Audit Thomas Schaffer Vienna, Austria Global Risk Consulting Toronto, Canada Mike Varney International Tax Claudia Ortiz Buenos Aires, Argentina Hotel, Tourism & Leisure Robert Hecker Singapore Global Corporate Advisors Peter Varley London, United Kingdom

50. Members of the Board of Directors Andrew Pianca, ChairmanLondon, United Kingdom Charles AllenOak Brook, United States Mok Wai LingKuala Lumpur, Malaysia Yang JiantaoBeijing, China Vijay P. ThackerMumbai, India J. Kevin McGrath, CEONew York, United States Juan Carlos Lara-PovedanoSan Jose, Costa Rica Klaus Bauer-MitterlehnerVienna, Austria Mark WatsonJohannesburg, South Africa David MellorLondon, United Kingdom