By Stanley Wiseberg and Michele Zinn, KPMG LLP, Washington DC
By Derek Alty, Jay Niederhoffer and Mark Briggs, Vancouver, and Toronto, Deloitte & Touche
By Stéphane Gelin and Didier Tixier, HSD Ernst & Young, Paris
By Dr Dieter Endres, Stefan Ditsch and Stefan Brunsbach, PricewaterhouseCoopers, Frankfurt
By Massimo Agostini, Gianni, Origoni, Grippo & Partners, Rome
By Balazs Nagy and Tobias Lintvelt, Shin Nihon Ernst & Young, Tokyo
By Carlos Gradwohl, Marc Schwartz and José Luis Olvera, PricewaterhouseCoopers, Mexico
By David E Rossi, Deloitte & Touche, Chicago
