Global Contacts Americas Middle East Richard Stuart T +1 203 905 5027 E richard.stuart@rsmus.com Chandra Sekaran T +965 2245 2680 E chandra.sekaran@rsm.com.kw Europe Africa Nicky Warburton     T +44 1772 216000 E nicky.warburton@rsmuk.com Simon Fisher T +254 20 4451747/8/9 E sfisher@rsm-ea.com Asia Pacific RSM Global Executive Office – UK Jane Meade T +61 2 8226 9518 E jane.meade@rsm.com.au Ellen O’Sullivan T +44 20 7601 1080 E ellen.osullivan@rsm.global Editor Dr Marco Mongiello ACA Deputy Head of School Executive Director MBA and MSc Programmes Surrey Business School T +44 01483 683995 E m.mongiello@surrey.ac.uk The publication is not intended to provide specific business or investment advice. No responsibility for any errors or omissions nor loss occasioned to any person or organisation acting or refraining from acting as a result of any material in this publication can be accepted by the authors or RSM International. All opinions expressed are those of the authors and not necessarily that of RSM International. You should take specific independent advice before making any business or investment decision. RSM is the brand used by a network of independent accounting and advisory firms each of which practices in its own right. The network is not itself a separate legal entity of any description in any jurisdiction.

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