CERTIFIED
PUBLIC
ACCOUNTANTS

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS  |  CPARUSSIA ^®
ИНСТИТУТ СЕРТИФИЦИРОВАННЫХ ПУБЛИЧНЫХ БУХГАЛТЕРОВ  | СИПИЭЙРАША^® 

Member of International Association – EICPA^{® 
Member of Regional Accounting Grouping – ECCAA 
Member of International Association – ERGAA | ACCOUNTANCYEURASIA | CPAEURASIA®}