1 2016 network data global IAB league table analysis

2 content Key UHY data 2016 UHY regional summaryUHY 2016 world rankings (Inc. Big Four) Size, quality & competitiveness measures Summary Marketing example messaging What should my firm do next?

3 Key UHY data UHY NETWORK DATA 2016 Turnover USD 515m Staff 7,852Countries 99 Offices 325 Global ranking 16* *UHY ranks globally 16 in the top 25 networks table by fee income (including the Big Four)..

4 2016 UHY Regional summary 2016 REGIONAL SUMMARY COUNTRIES OFFICESPARTNERS PROF. ADMIN. TOTAL STAFF TURNOVER USD/M AMERICAS 19 53 155 1,115 296 1,566 153 ASIA-PACIFIC 69 205 2,050 278 2,533 81 EMEA 61 203 452 2,576 725 3,753 281 TOTAL 99 325 812 5,741 1,299 7,852 515

5 UHY 2016 world rankings (Inc. Big Four)Please note: Deloitte, PwC and KPMG did not report the number of offices in Therefore staff/office and $/office ranking could not be calculated.

6 Size, quality & competitivenessMEASURES RANKING* Size Total Fee income Total Staff Offices/coverage 16 N/A Quality $/office $/partner Staff/office 22 Competitiveness Growth 28 UHY ranks globally 16 in the top 25 networks table by fee income (including the Big Four). Deloitte, PwC and KPMG did not report # of offices in Therefore staff/office and $/office ranking could not be calculated.

7 In summary UHY is… A business driven network (not a loose association)Growth focused on member client/referral needs and aligned with UHY’s current five-year strategy. UHY has realised an overall fee income ranking of 16 out of 30 accountancy networks (including the Big Four)

8 WHAT SHOULD MY FIRM DO NEXT?Members are required to publish the most up to date network information in all of their firm’s marketing and client facing materials. Please update annually: The relevant pages of your firm’s website Brochures, presentations and flyers External presentations and pitch documents for clients and prospects The March 2017 edition of the ‘UHY Marketing Best Practice’ publication includes further information on how to use the network data/ranking and relevant messaging… and much more.

9 Example messaging The following slides give you some example content on how to describe your affiliation of UHY and incorporate the network data: [Firm name]* is a member of UHY. Established in 1986 and based in London, UK, UHY is a leading network of independent audit, accounting, tax and consulting firms with offices in over 325 major business centres across more than 95 countries.  Our staff members, over 7,850 strong, are proud to be part of the 16th largest international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. The UHY network is a member of the Forum of Firms. *UHY-only branded firms must include the firm’s country and legal description to ensure clarity in relation to the UHY network identity. For example: UHY, a Malaysian partnership, is a member of…

10 Example messaging lnformed thinking, whatever your focus[Firm name] is a member of UHY. UHY is an international network of independent member firms providing audit, accounting, tax and business advisory services . WE UNDERSTAND YOUR BUSINESS lnformed thinking, whatever your focus Tap into our global knowledge: our services focus on our clients’ requirements with a good understanding of their needs. We work in collaboration with our clients and other member firms to ensure objectives are achieved. We share our clients’ aspirations and deliver customised, timely advice to help you make the right business decisions. WE ARE CONNECTED Consistent values wherever in the world you do business It is the UHY culture that really makes the difference for our clients. Even in a very competitive market place, it is our spirit of collaboration, cohesion and trust that continues to set us apart from our competitors: we deliver because we know each other well, we know about each member firm’s specialist sector knowledge, and we know about each other’s individual expertise. But, more than that, we know each other as people through meeting and working together regularly internally and cross-border. Our commitment to quality is one of our network’s main values — because it is so important to us, we strive to achieve this in everything we do. GLOBAL SKILLS Over 7,850 staff, over 325 offices, over 95 countries... a shared vision The UHY network offers an exceptional competitive advantage — national capabilities enhanced by resources and attentive personal service with the capability to support major business centres globally. UHY people pride themselves on their ability to combine local knowledge with national, regional and international skills sets.