ACN ASSOCIATES LTD., Chartered Certified Accountants

Integra International is a global association of independent firms, operating under a Federation Agreement between two not-for-profit entities under Swiss and United States law respectively. As an association, Integra International does not practice the profession of public accountancy or provide audit, tax, consulting or other professional services of any type to third parties. The association does not constitute a joint venture, partnership or network between participating firms. Because the associated firms are independent, Integra International does not guarantee the services or the quality of services provided by participating firms. Each member firm is independent and no partnership, implied or otherwise, exists between member firms by reason of their membership in Integra International.