Prominent Ottawa-Montreal Chartered Accounting Firms, Bessner Gallay Kreisman and Cogan & Associates are pleased to announce their
strategic merger with an effective date of August 1, 2009.

The combined firm will operate under the banner of Bessner Gallay Kreisman Chartered Accountants L.L.P. and will employ over 100 team
members between its Ottawa and Montreal offices.

The new Ottawa office is located at:

400-340 March Road
Kanata, Ontario
K2K 2E4

t. 613-836-8228
f. 613-836-8338

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