\u0628\u06cc\u0634\u062a\u0631\u06cc<\/a> \u0631\u0627 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u0648\u062f \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0627\u0632 \u0622\u0646 \u0645\u0646\u0637\u0642\u0647 \u062e\u0627\u0635 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u062f\u0647\u062f.<\/p>\n <\/p>\n
5\u00a0 \u00a0\u06af\u0631\u0627\u0646\u062a \u062a\u0648\u0631\u0646\u062a\u0648\u0646<\/h3>\n
\u06af\u0631\u0627\u0646\u062a \u062a\u0648\u0631\u0646\u062a\u0648\u0646 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u062f\u0631 \u0628\u06cc\u0646 20 \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u0631\u062a\u0628\u0647 \u067e\u0646\u062c\u0645 \u0631\u0627 \u062f\u0627\u0631\u062f \u0648 \u0628\u0627\u0632\u0648\u06cc Grant Thornton International \u0627\u0633\u062a. \u0627\u0633\u0627\u0633\u0627\u064b \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0627\u0631\u0627\u06cc 26 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0627\u0633\u062a \u0648 \u062f\u0631 \u0627\u0645\u0648\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f.<\/p>\n
<\/p>\n
\u0627\u062e\u06cc\u0631\u0627\u064b \u060c \u0622\u0646\u0647\u0627 \u0628\u0627 PFK \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0647 \u0627\u0646\u062f \u062a\u0627 \u062e\u062f\u0645\u0627\u062a \u0648 \u0645\u06a9\u0627\u0646\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u0648\u062f \u062f\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0646\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a.<\/p>\n
<\/p>\n
6\u00a0 BDO<\/h3>\n
BDO6\u0631\u062a\u0628\u0647 \u0634\u0645\u0627\u0631\u0647 \u0634\u0634 \u0631\u0627 \u062f\u0627\u0631\u062f \u0648 \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u06cc\u0634 \u0627\u0632 1200 \u062f\u0641\u062a\u0631 \u062f\u0631 138 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u062f\u0627\u0631\u062f. \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646 \u060c \u0622\u0646\u0647\u0627 \u0627\u062e\u06cc\u0631\u0627\u064b \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062e\u0631\u06cc\u062f Alpern Rosenthal \u0628\u0647 \u0642\u0627\u0628\u0644\u06cc\u062a \u0647\u0627 \u0648 \u062f\u0641\u0627\u062a\u0631 \u062e\u0648\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0631\u0632\u0646\u062f\u0647 \u0627\u06cc \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0646\u062f.<\/p>\n
<\/p>\n
\u0627\u062f\u063a\u0627\u0645 \u0628\u0647 BDO \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc \u062f\u0647\u062f \u062a\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u067e\u06cc\u062a\u0631\u0632\u0628\u0648\u0631\u06af \u0648 \u0641\u0644\u0648\u0631\u06cc\u062f\u0627 \u06af\u0633\u062a\u0631\u0634 \u062f\u0647\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f \u060c \u0627\u0645\u0627 \u0686\u06cc\u0632\u0647\u0627\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0627\u0631\u0627\u0626\u0647 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u0648\u062f \u062f\u0627\u0631\u062f.<\/p>\n
<\/p>\n
7\u00a0 \u00a0RSM Tenon<\/h3>\n
RSM Tenon Group \u0627\u0632 \u0628\u06cc\u0646 20 \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u062c\u0647\u0627\u0646 \u062f\u0631 \u0631\u062a\u0628\u0647 \u0647\u0641\u062a\u0645 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0627\u0632 \u0628\u06cc\u0634 \u0627\u0632 700 \u062f\u0641\u062a\u0631 \u0648\u0627\u0642\u0639 \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 100 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f. \u0627\u062e\u06cc\u0631\u0627\u064b \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0627\u062f\u063a\u0627\u0645 \u0634\u0631\u06a9\u062a \u0686\u06cc\u0646\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 \u0634\u0631\u06a9\u062a \u0686\u06cc\u0646\u06cc \u06a9\u0631\u0648 \u0647\u0648\u0631\u0648\u0627\u062a \u0628\u0631\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0642\u0648\u06cc \u062a\u0631 \u0628\u0647 \u0646\u0627\u0645 Ruihua China CPA’s \u0627\u0639\u0644\u0627\u0645 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646 \u060c \u0634\u0631\u06a9\u062a \u062c\u062f\u06cc\u062f \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0645 \u062f\u0631 Crowe Horwath China \u0648 \u0647\u0645 \u062f\u0631 RSM China \u0639\u0636\u0648 \u0628\u0627\u0634\u062f.<\/p>\n
<\/p>\n
8\u00a0 \u00a0\u0627\u0633\u0645\u06cc\u062a \u0648 \u0648\u06cc\u0644\u06cc\u0627\u0645\u0633\u0648\u0646<\/h3>\n
\u0627\u0633\u0645\u06cc\u062a \u0648 \u0648\u06cc\u0644\u06cc\u0627\u0645\u0633\u0648\u0646 \u062f\u0627\u0631\u0627\u06cc \u0631\u062a\u0628\u0647 \u0647\u0634\u062a\u0645 \u062f\u0631 \u062c\u0647\u0627\u0646 \u0647\u0633\u062a\u0646\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u0628\u06cc\u0634 \u0627\u0632 550 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 100 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u062f\u0627\u0631\u0646\u062f.\u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u0627 \u0647\u06cc\u0686 \u0634\u0631\u06a9\u062a \u062f\u06cc\u06af\u0631\u06cc \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e \u0627\u062e\u06cc\u0631 \u0627\u062f\u063a\u0627\u0645 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a \u060c \u0627\u0645\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 M&A International \u0648 Nexia International \u0627\u0633\u062a.<\/p>\n
<\/p>\n
9\u00a0 \u0628\u06cc\u06a9\u0631 \u062a\u06cc\u0644\u06cc<\/h3>\n
\u0628\u06cc\u06a9\u0631 \u062a\u06cc\u0644\u06cc \u062f\u0631 \u0644\u06cc\u0633\u062a 20 \u0634\u0631\u06a9\u062a \u00a0\u0628\u0632\u0631\u06af \u062c\u0647\u0627\u0646 \u062f\u0631 \u0631\u062a\u0628\u0647 \u0646\u0647 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0634\u06cc\u06a9\u0627\u06af\u0648 \u0627\u0633\u062a \u0648 \u0628\u06cc\u0634 \u0627\u0632 580 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 110 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u062f\u0627\u0631\u0646\u062f. \u062f\u0631 \u0698\u0648\u0626\u0646 2013 \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u0627 Holtz Rubenstein Reminick LLP \u0627\u062f\u063a\u0627\u0645 \u0634\u062f.<\/p>\n
<\/p>\n
10\u00a0 \u0645\u0648\u0631 \u0627\u0633\u062a\u0641\u0646\u0632<\/h3>\n
\u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0645\u0648\u0631 \u0627\u0633\u062a\u0641\u0646\u0632 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062f\u0631 \u0644\u06cc\u0633\u062a 20 \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u0631\u062a\u0628\u0647 \u062f\u0647\u0645 \u0631\u0627 \u062f\u0627\u0631\u062f. \u0622\u0646\u0647\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0648\u0631 \u0627\u0633\u062a\u0641\u0646 \u0627\u06cc\u0646\u062a\u0631\u0646\u0634\u0646\u0627\u0644 \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 620 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 100 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u062f\u0627\u0631\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u060c \u0628\u062e\u0634 \u0622\u0646\u0647\u0627 \u062f\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0627\u062e\u06cc\u0631\u0627\u064b \u0628\u0627 Winx \u0648 X-Stra \u06a9\u0647 \u062a\u062e\u0635\u0635 \u0634\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631 \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062c\u0627\u0631\u06cc \u0627\u0633\u062a \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u060c \u0627\u06cc\u0646 \u0627\u062f\u063a\u0627\u0645 \u0628\u0647 \u0634\u0631\u06a9\u062a \u0627\u062c\u0627\u0632\u0647 \u062f\u0627\u062f \u062a\u0627 \u0628\u062e\u0634 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u062e\u0648\u062f \u0631\u0627 \u06af\u0633\u062a\u0631\u0634 \u062f\u0647\u062f.<\/p>\n
<\/p>\n
11\u00a0 Mazars<\/h3>\n
Mazars \u06a9\u0647 \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u060c \u062f\u0627\u0631\u0627\u06cc \u0631\u062a\u0628\u0647 \u06cc\u0627\u0632\u062f\u0647\u0645 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u06cc\u0634 \u0627\u0632 13000 \u06a9\u0627\u0631\u0645\u0646\u062f \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 70 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u062f\u0627\u0631\u062f.\u0622\u0646\u0647\u0627 \u0627\u062e\u06cc\u0631\u0627\u064b \u0628\u0627 \u0686\u0627\u062f\u0648\u06cc\u06a9 \u062f\u0631 \u0634\u0639\u0628\u0647 \u0647\u0627\u06cc \u0644\u06cc\u0648\u0631\u067e\u0648\u0644 \u0648 \u0645\u0646\u0686\u0633\u062a\u0631 \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0646\u062f. \u0627\u062f\u063a\u0627\u0645 \u0628\u0647 \u0634\u0631\u06a9\u062a \u0627\u062c\u0627\u0632\u0647 \u00a0\u062f\u0627\u062f\u0647 \u0627\u0633\u062a \u062a\u0627 \u062f\u0631 \u0645\u0646\u0637\u0642\u0647 \u0627\u06cc \u06a9\u0647 \u0642\u0628\u0644\u0627\u064b \u062d\u0636\u0648\u0631 \u0632\u06cc\u0627\u062f\u06cc \u0646\u062f\u0627\u0634\u062a\u0646\u062f \u06af\u0633\u062a\u0631\u0634 \u06cc\u0627\u0628\u062f.<\/p>\n
<\/p>\n
12 \u0647\u0627\u06cc\u0646\u0633 \u0648\u0627\u062a\u0633<\/h3>\n
\u0647\u0627\u06cc\u0646\u0633 \u0648\u0627\u062a\u0632 \u062f\u0627\u0631\u0627\u06cc \u0631\u062a\u0628\u0647 \u062f\u0648\u0627\u0632\u062f\u0647\u0645 \u062f\u0631 20 \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u062c\u0647\u0627\u0646 \u0627\u0633\u062a. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u0628\u06cc\u0634 \u0627\u0632 60 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0645\u0646\u0637\u0642\u0647 \u062f\u0627\u0631\u0646\u062f.\u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u062e\u0634\u06cc \u0627\u0632 \u06af\u0631\u0648\u0647 \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u0698\u0646\u0648 \u0627\u0633\u062a. \u0648 \u0627\u062e\u06cc\u0631\u0627\u064b \u0628\u0627 Ocean Consultancy Limited \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n
<\/p>\n
13 \u06a9\u0631\u0648 \u06a9\u0644\u0627\u0631\u06a9 \u0648\u0627\u06cc\u062a\u06cc\u0644<\/h3>\n
\u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc Crowe Clark Whitehill \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u0628\u06cc\u0634 \u0627\u0632 160 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0628\u06cc\u0634 \u0627\u0632 105 \u06a9\u0634\u0648\u0631 \u062c\u0647\u0627\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f. \u0622\u0646\u0647\u0627 \u062f\u0631 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0627\u062e\u06cc\u0631\u0627\u064b \u0647\u06cc\u0686 \u0627\u062f\u063a\u0627\u0645\u06cc \u0646\u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644 \u060c \u0622\u0646\u0647\u0627 \u062f\u0631 \u0633\u0627\u0644 2012 \u0628\u0631\u0646\u062f\u0647 \u062c\u0627\u06cc\u0632\u0647 \u0634\u0631\u06a9\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0633\u0627\u0644 \u0634\u062f\u0646\u062f.<\/p>\n
<\/p>\n
14 Saffery Champness<\/h3>\n
\u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc Saffery Champness \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0628\u0627 \u0628\u06cc\u0634 \u0627\u0632 12 \u062f\u0641\u062a\u0631 \u06a9\u0627\u0631 \u0645\u06cc \u06a9\u0646\u062f. \u0622\u0646\u0647\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 Nexia International \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u0634\u0628\u06a9\u0647 \u0628\u0633\u06cc\u0627\u0631 \u0628\u0632\u0631\u06af\u06cc \u0627\u0632 \u0634\u0631\u06a9\u062a \u0647\u0627 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u062c\u0647\u0627\u0646 \u0627\u0633\u062a. Saffery Champness \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0627\u062e\u06cc\u0631\u0627\u064b 4 \u0634\u0631\u06a9\u062a \u062f\u06cc\u06af\u0631 \u0631\u0627 \u062f\u0631 \u0633\u0627\u0644 2012 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0631\u062f \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0631\u062a\u0628\u0647 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a.<\/p>\n
<\/p>\n
15\u00a0 Begbies Traynor<\/h3>\n
Begbies Traynor \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u067e\u0627\u0646\u0632\u062f\u0647\u0645\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0627\u0632 \u0628\u06cc\u0646 \u0628\u06cc\u0633\u062a \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u0628\u0631\u062a\u0631 \u0631\u062a\u0628\u0647 \u0628\u0646\u062f\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0645\u0646\u0686\u0633\u062a\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0627\u0633\u062a.\u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0628\u0627 30 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc \u06a9\u0646\u062f.\u0622\u0646\u0647\u0627 \u0627\u062e\u06cc\u0631\u0627\u064b \u0628\u062e\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0627\u0633\u0645\u06cc\u062a \u0648 \u0648\u06cc\u0644\u06cc\u0627\u0645\u0633\u0648\u0646 \u0641\u0631\u0648\u062e\u062a\u0647 \u0627\u0646\u062f.<\/p>\n
<\/p>\n
16\u00a0 UHY Hacker Young<\/h3>\n
\u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc UHY Hacker Young \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0628\u0627 260 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0628\u0631\u06cc\u062a\u0627\u0646\u06cc\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc \u06a9\u0646\u062f. \u0622\u0646\u0647\u0627 \u0627\u0632 \u0628\u06cc\u0646 20 \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u062c\u0647\u0627\u0646 \u062f\u0631 \u0631\u062a\u0628\u0647 \u0634\u0627\u0646\u0632\u062f\u0647\u0645 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0631\u0634\u062f \u0645\u0634\u0627\u063a\u0644 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f. \u0627\u06af\u0631\u0686\u0647 \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0637\u0648\u0644 \u0633\u0627\u0644\u0647\u0627 \u0631\u0634\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a \u060c \u0627\u0645\u0627 \u0622\u0646\u0647\u0627 \u062f\u0631 \u0627\u062e\u06cc\u0631\u0627\u064b \u00a0\u0628\u0627 \u0647\u06cc\u0686 \u0634\u0631\u06a9\u062a \u062f\u06cc\u06af\u0631\u06cc \u0627\u062f\u063a\u0627\u0645 \u0646\u0634\u062f\u0647 \u06cc\u0627 \u0627\u062f\u063a\u0627\u0645 \u0646\u062e\u0648\u0627\u0647\u0646\u062f \u0634\u062f.<\/p>\n
<\/p>\n
17\u00a0 \u06a9\u06cc\u0646\u06af\u0633\u062a\u0648\u0646 \u0627\u0633\u0645\u06cc\u062a<\/h3>\n
\u06a9\u06cc\u0646\u06af\u0633\u062a\u0648\u0646 \u0627\u0633\u0645\u06cc\u062a \u062f\u0631 \u0644\u06cc\u0633\u062a \u0628\u06cc\u0633\u062a \u0634\u0631\u06a9\u062a \u0628\u0631\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u062a\u0628\u0647 \u0647\u0641\u062f\u0647\u0645 \u0631\u0627 \u062f\u0627\u0631\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062f\u0627\u0631\u0627\u06cc 7 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0644\u0646\u062f\u0646 \u0648 \u0628\u062e\u0634 \u062c\u0646\u0648\u0628 \u0634\u0631\u0642\u06cc \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0627\u0633\u062a. \u0627\u062e\u06cc\u0631\u0627\u064b \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u0627 PFK \u0627\u062f\u063a\u0627\u0645 \u0634\u062f.<\/p>\n
<\/p>\n
18\u00a0 \u0632\u0644\u0641\u0648 \u06a9\u0648\u067e\u0631<\/h3>\n
\u0628\u0647 \u0637\u0648\u0631 \u0645\u0639\u0645\u0648\u0644 \u060c Zolfo Cooper \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0644\u0646\u062f\u0646 \u0627\u0633\u062a \u0648 \u062a\u0639\u062f\u0627\u062f \u0632\u06cc\u0627\u062f\u06cc \u062f\u0641\u0627\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u062c\u0647\u0627\u0646 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u060c \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0648 \u0633\u0627\u06cc\u0631 \u06a9\u0634\u0648\u0631\u0647\u0627 \u062f\u0627\u0631\u0646\u062f. \u0622\u0646\u0647\u0627 \u0627\u062e\u06cc\u0631\u0627\u064b \u0628\u0627 Kroll Inc. \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0646\u062f.<\/p>\n
<\/p>\n
19\u00a0 MHA MacIntyre Hudson<\/h3>\n
MHA MacIntyre Hudson \u062f\u0631 \u0628\u0627\u06a9\u06cc\u0646\u06af\u0647\u0627\u0645 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0648\u0627\u0642\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0628\u0627 40 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0627\u0646\u06af\u0644\u0633\u062a\u0627\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f. \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u00a0\u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u0646\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u060c \u0627\u062e\u06cc\u0631\u0627\u064b \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0628\u0627 \u0634\u0631\u06a9\u062a \u06a9\u0646\u062a Larkings \u0627\u062f\u063a\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0634\u0634 \u0634\u0631\u06cc\u06a9 \u062c\u062f\u06cc\u062f \u0648 2 \u062f\u0641\u062a\u0631 \u0628\u0647 \u0622\u0646 \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n
<\/p>\n
20 \u062c\u0627\u0646\u0633\u062a\u0648\u0646 \u06a9\u0627\u0631\u0645\u0627\u06cc\u06a9\u0644<\/h3>\n
\u062c\u0627\u0646\u0633\u062a\u0648\u0646 \u06a9\u0627\u0631\u0645\u0627\u06cc\u06a9\u0644 \u062f\u0631 \u0628\u06cc\u0646 20 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u0628\u0631\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062c\u0647\u0627\u0646 \u0628\u06cc\u0633\u062a\u0645 \u0627\u0633\u062a. \u062f\u0641\u062a\u0631 \u0645\u0631\u06a9\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u0622\u0628\u0631\u062f\u06cc\u0646 \u060c \u200b\u200b\u0627\u0633\u06a9\u0627\u062a\u0644\u0646\u062f \u0627\u0633\u062a \u0648 11 \u062f\u0641\u062a\u0631 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u0645\u0646\u0637\u0642\u0647 \u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0633\u067e\u062a\u0627\u0645\u0628\u0631 2013 \u0628\u0627 PFK \u0627\u062f\u063a\u0627\u0645 \u0634\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u060c \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u062f.<\/p>\n
<\/p>\n
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