Our clients range from individual entrepreneurs with less than US$300,000 of turnover to quoted companies with market capitalisations of over US$ 1 billion. Whilst it is impossible to say what is a typical MOORE client in the CIS, it is true to say many of our clients, as with MOORE offices around the globe, are SMEs and that amongst them, many are owner-managed businesses. We also have extensive experience of working with state-owned enterprises. The industries in which clients are involved range from ports to women�s lingerie and investment banks to chicken farms although there are a number of industries in which we consider ourselves to have particular expertise. These include transport and shipping, banking and finance, mining, natural resources and energy, IT, telecommunications and media, real estate, agri-business, public sector, insurance and retail and wholesale.

We are extremely proud of the staff we have recruited and trained throughout Russia. It is our policy that every member of staff should either already have or be working to obtain either a Russian Auditing Certificate or an internationally recognised qualification such as the UK�s ACCA or the US�s CPA. Around 30% of our staff already has such qualifications and many others are actively working towards becoming qualified.

We have been sensible in calculating our proposed fee to ensure that both our organisations receive value from the relationship.

We trust that after working with us on previous audit assignments involving the Group and its affiliates in Russia and overseas, you know from your own experience that your team and our team are capable of working together to achieve good communications and an efficient work process.