| Sanderson International Value Fund (Bermuda) Limited, The | auditor | | | |
| ROP Insurance Ltd. | auditor | | - | |
| VAUGHAN LIMITED | auditor | | | |
| Beljor International Corp. Ltd. | auditor | | | |
| G. H. Carrell Limited | auditor | | | |
| Mundipharma International Limited | auditor | | | |
| B.L. Carrolton Limited | auditor | | | |
| Windward Equity Holdings IV, Ltd. | auditor | | | |
| Asia Broadcast Satellite, Ltd. | auditor | | | |
| Yobel Limited | auditor | | | |
| Windward Funding IV, Ltd. | auditor | | | |
| WILLIAM FRITH LIMITED | auditor | | | |
| AirBridge Bermuda 2 Limited | auditor | | - | |
| BELCORP INTERNATIONAL LIMITED | auditor | | - | |
| RCG Absolute Return Fund, Limited | auditor | | | |
| Lantana Colony Club Limited | auditor | | | |
| GrandRiver Guaranty, Ltd. | auditor | | | |
| ChemEnergy International Limited | auditor | | | |
| EBEL INTERNATIONAL LIMITED | auditor | | - | |
| Cedar Holdings Limited | auditor | | | |
| Serco International Corp. Ltd. | auditor | | | |
| L. P. Clover Limited | auditor | | - | |