Address    Via Gustavo Fara 35, 20124 Milano - Italy
Tel.           +39 02 66703910
Fax           +39 02 66719053
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Site           www.bernardi-associati.it

Address     Stradone San Fermo 20, 37121 Verona - Italy
Tel.              +39 045 8030145
Fax              +39 045 8010778
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site            www.studiocapraeassociati.it

Address    Strada delle Fornaci 20, 41126 Modena - Italy
Tel.            +39 059 2920911
Fax            +39 059 346643
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Site           www.studiocommercialistimo.it

Address        Via Garibaldi 15, 50123 Firenze - Italy
Tel.               +39 055 2398430  
Fax               +39 055 264355
Conference    +39 055 2670449
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Site               www.studiofazzini.it

Address     Piazza della Repubblica 2, 80122 Napoli - Italy
Tel.            +39 081 24 70 130 / 131
Fax           +39 081 24 70 100

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Site           www.fiorentinoassociati.it

Address         Via Luigi Rizzo 18, 95131 Catania - Italy
Tel.                +39 095 326777
Fax                +39 095 326082
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Site                www.studiogarozzo.it

Address       Via Vittor Pisani 28, 20124 Milnao - Italy
Tel.               +39 02 6739771
Fax.             +39 02 67397799
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Site               www.studioholzmiller.com

Address       Viale delle Milizie 14, 00192 Roma - Italy
Tel.               +39 06 328631
Fax               +39 06 32863998/9
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Site              www.mtea.it

Address      Via San Vincenzo 2, 16121 Genova - Italy
Tel.              +39 010 530091
Fax              +39 010 5533133
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Site             www.assoprof.net

Address    Piazza Galvani 3, 40124 Bologna - Italy
Tel.            +39 051.239789
Fax           +39 051.223913
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Site          www.studio-serantoni.com