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  • By Massimo Agostini, Gianni, Origoni, Grippo & Partners, Rome
  • By Carlos Gradwohl, Marc Schwartz and José Luis Olvera, PricewaterhouseCoopers, Mexico
  • 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 Balazs Nagy and Tobias Lintvelt, Shin Nihon Ernst & Young, Tokyo
  • By Stanley Wiseberg and Michele Zinn, KPMG LLP, Washington DC
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  • By Thomas Matragrano, Kenneth Kral and Dennis A Grossman, PricewaterhouseCoopers, New York
  • By Eric Ryan, David Chamberlain and Kate Noakes, PricewaterhouseCoopers, San Jose