Proven Practices to Simplify Your Chart of

Accounts Design
Darius Bikulcius
PwC
Session ID# 4089

IN THIS SESSION
Examine critical success factors for more effectively
designing and maintaining your chart of accounts
Hear how to tailor the SAP chart of accounts design to
meet the challenges of multiple financial reporting
regulations
Learn how to design your chart of accounts to manage
bank accounts, tax and regulatory reporting,
globalization, SAP system requirements, and
management reporting
Get tips on using standard SAP functionality to meet
your chart of accounts requirements

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
3

HIGH PERFORMING FINANCE FUNCTIONS

What defines a high performing finance organization? Balancing three key
imperatives:
The balance of insight, efficiency, and control will depend
on the individual organization, but many have had to
dedicate time and resources towards compliance while
opportunities to provide insight and improve performance
are missed. High performing finance functions look to
restore that balance.

(Illustrative)

Business insight

Current view
Aspirational

Business insight
Integrating financial and operational modelling, planning, reporting,
and analysis
Improving business decision making
Simplifying flows of data, information, analysis, and insight
Integrating Tax and Treasury fully in business planning
Linking strategy with execution
Efficiency
Delivery of cost savings, releasing time for value add activities
Scalable service delivery models to support future business growth
Access leading edge technology and processes
Compliance and control
Greater transparency and accountability
Embedded culture of controls awareness
Better management of risk

Compliance and control

Efficiency

INTRODUCTION CHART OF ACCOUNTS

Dimension 2

Dimension 3

Unit A
Unit B
Activity 1
Activity 2

Dimension 1

Corporations nowadays operate in a global environment

running multiple businesses across geographies. Every
geography has its own set of financial, regulatory, and other
reporting requirements. There is also a need for a unified
management reporting model which can provide a
consolidated view of a corporations business across
geographies. The single most critical component in building
this accounting and reporting model is the chart of
accounts.

Traditionally, chart of accounts was a list of nominal

accounts classified into expenses, incomes, assets, and
liabilities. These accounts were used to record the financial
transactions of an entity. With the introduction of
Enterprise Resource Planning (ERP) and Enterprise
Performance Management (EPM) applications, the chart of
accounts evolved into a complex, multi-dimensional
structure. Organizations now have the ability to record
dimensions such as locations, departments, cost centers,
business units, products, and projects in addition to the
traditional nominal accounts.

Corporations are now faced with a challenge to design an

optimized universal chart of accounts design that can cater
to various different needs and that can provide a singular
view of its operations.

Dimension
3
Dimension
4
Dimension 5

BENEFITS OF A WELL-DEFINED CHART OF

ACCOUNTS

Better Insight

Better analysis
and decision
making
Controls and
governance
around chart of
accounts changes
Data is quicker to
assimilate and
analyze

Efficiency

Based on leading
practices, resulting in
faster processing of
transactions and
easier production of
reports
Contain intercompany
rules, allowing faster
financial
consolidation

Better Control

Controls in place,
making
information more
reliable and
accurate
Cross-validation
rules
Governance
around changes
in the chart of
accounts

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
7

TYPICAL CHALLENGES IN CHART OF ACCOUNTS

DESIGN
Business As Usual Challenges
How do I manage governance around chart of accounts in
BAU?
Is my chart of accounts fit for purpose?
How do I build a business case for changing my chart of
accounts?

Implementation Challenges
What are the technology components affected by chart of
accounts?
How do I manage governance around chart of accounts
changes in a project environment?
How do I ensure the design is implemented as intended?
8

TYPICAL CHALLENGES IN CHART OF ACCOUNTS

DESIGN (CONT.)
Design Challenges
Ensuring all requirements
have been considered
Determining the leading
practices
Considering which
templates to use
Determining controls
around COA design
How other organizations
do it

Mapping Challenges
Leading practice of
mapping old to new COA
Handling changes to the
new COA and mapping
back to the old
Validating mapping and
migration of financial data
Maintaining version control
on the COA with multiple
teams working on the COA

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
10

QUESTION AND ANSWER 1

How many chart of accounts does your company
manage to support financial reporting objectives?
68% of respondents reported 1
14% of respondents reported 2-4
18% of respondents reported greater than 4
Number of Charts of Accounts

>4
2-4
1
0%

20%

40%

60%

80%

Benchmark Group
Source: PwC Global Practices Benchmark

11

QUESTION AND ANSWER 2

How many general ledger accounts does your organization require to
support financial reporting?
57% of respondents reported > 1,000
39% of respondents reported 1,000-10,000
1% of respondents reported greater than 100,000
Number of accounts in chart of accounts

0%

20%

40%

60%

< 1,000
1,000 - 10,000

10,001 - 100,000
> 100,000

Benchmark
Source: PwC Global Practices Benchmark

12

QUESTION AND ANSWER 3

What percent of general ledger accounts are posted
on a monthly basis to support financial reporting?
Number of general ledger accounts posted as a percentage of total existing accounts

100%
90%
80%
70%

On Average, about 58% of the

accounts are used on a monthly
basis

60%

50%
40%
30%
20%
10%

Benchmark group: Number of days (close to report)

Averag
e

Min

57.63%

0.00%

Media
n
36.03%

62.47%

Max
83.33%

100.00%

0%

Source: PwC Global Practices Benchmark

13

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
14

CHART OF ACCOUNTS KEY CONSIDERATIONS

Reporting Considerations
Comprehensive Coverage of Reporting Requirements

Statutory/Financial Reporting

Complete Reporting Coverage

Designing an effective chart of

accounts involves analyzing all
types of reporting requirements
across all levels of the
organization
Effective interviews and
workshops, along with
systematic desktop analysis of
reports, are key to achieving
comprehensive coverage

Management Reporting

Group

Regulatory Reporting
Transactional Reporting
Tax Reporting

Complete Organization Coverage

Some reporting requirements

may be outdated and have to
be challenged
15

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Accounting Considerations
An effective chart of accounts:
Provides a common data model for multi-GAAP accounting
Is supported by system controls so that IFRS-only accounts
are not used for US GAAP and so on
Has standard definitions so every account has only one
meaning across accounting teams
Ch a r t of A ccou n t s

IFRS

US GA A P

Loca l GA A P

1 5 2 0 1 - Un ea r n ed Pr em iu m Reser v e

1 5 2 0 1 - Ou t st a n din g Loss Reser v e

1 5 2 0 2 - Defer r ed Depr ecia t ion Reser v e

2 3 1 3 4 - Ceded A DW Pr em iu m

2 5 4 1 2 - Mem ber Qu ot a Sh a r e

A ccou n t s

16

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Budgeting, Planning, and Forecasting Considerations
Chart of Accounts provides
Smart Alignment using Chart of Accounts
multi-dimensional framework
that supports financial planning,
Planning
Budgeting
Forecasting
production of budgets, recording of
actuals, and preparation of forecasts
US GAAP
Actuals
Strategic planning involves
preparation of business plans for
a longer duration
Budgets define the boundaries within which various components
of the organization (such as divisions and cost centers) should
work
Forecasts are estimations based on historical performance
Chart of accounts smartly aligns the budgeting, planning, and
forecasting process with (actual) accounting in order to produce
meaningful comparison

17

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Organization-Specific Considerations
Organization
Structure

Cost Centers
Profit Centers
Geographies
Legal Entities
Divisions
Projects

Industry
Requirements

Industry-specific
requirements
Emerging trends

Growth Vision

New products
New businesses
New territory
Organization
restructure

18

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)

Consolidation Considerations
Use of a group chart of accounts
representing the summarized
account level required in
Consolidation systems
A group account is then
assigned to each operating
account ensuring account
master data synchronization
and streamlined reconciliation
between the SAP ERP and
Consolidation system
Reduces the need for mapping
layers in the Consolidation
system
Improved system performance

19

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Controls Considerations
Controls considerations include recommendations
around manual and automated controls that can
be built around the chart of accounts
Here are some examples of controls considerations
around chart of accounts:
Cross-Validation Rules

Control Accounts

Designing of valid (and invalid)

combinations of chart of accounts values,
e.g., a specific set of attributes could be
restricted to one geography only

Definition of balance sheet controls

accounts to aid reconciliation of sub
ledgers with general ledger, e.g., suppliers
and debtors control accounts. Examples
include the AR and AP sub ledgers of SAP.

Access to Accounts
Assign legal entity-specific accounts to a
single company code so the accounts are
only available to a specific set of users or a
group of users

20

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Master Data Management (MDM) Considerations
The chart of accounts master data and related
hierarchies are often used by more than one system in
the finance system architecture
Effective mechanisms are required to ensure that changes
are centrally managed and are reflected in this variety in a
controlled and timely manner
Enterprise Resource
Planning System

Source Systems

MDM

Enterprise
Performance
Management System

Data Warehouse

21

CHART OF ACCOUNTS KEY CONSIDERATIONS

(CONT.)
Chart of Accounts Governance
Considerations

Chart of Accounts Governance Model

All changes to chart of accounts need to

be managed through well-defined
governance framework
Separate governance frameworks are
required for business as usual and for
project environment
During development of chart of accounts,
a governance framework is required to
maintain a central master design while
different teams within the organization
work on activities such as mapping and
testing
Establishment of business as usual
chart of accounts governance framework
can start once the chart of accounts is
implemented

22

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
23

SIZE AND SCOPE OF THE PROJECT

Chart of accounts standardization factors to
consider during planning/assessment phase
Before you start, read SAP Note 1461700
Business as Usual:
1. Governance process
2. Business Case for change

Implementation:
1. Affected technology
components
2. COA project governance
3. COA design meets the
requirements

Design:
1. Legal and Management
Reporting Requirements
2. Leading practices
3. Standard templates
4. Controls

Mapping:
1. Mapping old chart to new
chart
2. Change Control
3. Validation
4. Version Control

24

HOW DO WE SIZE AND SCOPE THE PROJECT?

Chart of account (COA) projects can vary
significantly depending on size, scope, and
complexity of the organization
Typical Chart of Accounts Standardization or Design
projects follow 5 phases (similar to ASAP)

Tools and
Deliverables

Phases and
Activities

Strategy & Assess

Understand business
need, generate
insights, and provide
options for change

Design

Construct

Implement

Design new chart of

accounts to optimize
benefits realization

Build and test new

chart of accounts

Roll out and stabilize

new chart of accounts
and plan subsequent
improvements

Existing COA assessment

COA structure

Reporting requirements
(GAAP and Management)

Key design decisions

Regulatory requirements

Organization
requirements

COA configuration
and build

Business governance
processes

COA conversion and

testing

Chart of accounts
templates

COA Mapping Tool

COA Training
Materials and Account
definitions

User acceptance
testing

Data Conversion

CoA Governance
Framework

Operate & Review

25

Embed new chart of

accounts into business as
usual, realize benefits, &
continuously improve

Go-live and support

Lessons learned

Project closure

ASSESS SAP CHART OF ACCOUNTS

During Assess phase Gather artifacts, attributes, and
qualitative information to assist with scoping effort
Does standardization apply to the consolidation system,
non-SAP, and SAP?

Note: For this session, we will focus on SAP ECC Chart of Account
standardization; however, approach can be applied to
consolidation and non-SAP systems
26

ASSESS QUANTIFY ACCOUNT COMPLEXITY

OF SAP
Assess current SAP COA metrics Seek out complexity
that needs to be addressed through standardization
Identify number of COAs in use operating, group, country
Quantify number of GL accounts Use table SKA1 and
SKB1

Identify number of house bank and cash-specific accounts

Determine number of reconciliation accounts
Determine number of open item managed accounts
Determine number of accounts flagged for deletion or blocked

Determine number of account groups

Evaluate intercompany accounts and trading partners

27

ASSESS QUANTIFY ACCOUNT COMPLEXITY

OF SAP (CONT.)
Assess current SAP COA metrics Seek out
complexity that needs to be addressed through
standardization (cont.)
Review financial statement versions to determine
number of rollups (levels)
Determine geographic, tax, or local statutory accounts
Determine whether language requirements are
required
Determine whether Functional Areas are used Use
TFKB
Identify number of users with access to GL account
maintenance/extensions
28

ASSESS INTEGRATING COMPONENTS

Evaluate and determine critical components that may
impact your COA standardization or definition project
Global COA standardization effort may require a significant effort
with multiple phases
Develop an approach that considers global standardization, but is
focused on generating quicker wins
Assess impact of automated account determination logic updates
Assess impacts to other non-SAP systems, i.e., natural accounts or
sub-accounts
Assess impact against development objects, reports, forms,
interfaces, workflow
Assess impact to other related projects or systems

29

ASSESS SAP CHART OF ACCOUNTS

Evaluate current state chart

of accounts
Transaction OB62
Determine number of
COAs in use mapped to
each Company Code in
scope
The more variation of
COAs, the larger the
standardization effort

Caution Country-specific
COAs may require
alternate COAs and
alternative accounts to be
considered

30

ASSESS SAP CHART OF ACCOUNTS (CONT.)

Evaluate current state chart of accounts Profile key
attributes to determine complexity of COA or variation
Transaction OB13 List All Chart of Accounts
Determine default GL account length for each COA
Determine Group COA impact

Generally, length of GL
accounts will need to be
determined for your
organization. SAP maximum is
10; however, common practice
is 6-8 digits.

31

KEY COA REPORTS AND TABLES

Use the following standard reports to assist with
evaluation and throughout the design

Table SKA1 GL Account Master COA Level

Table SKB1 GL Account Master Company Level
Table SKAT Text/Language
S_ALR_87012326 Chart of Account List
S_ALR_87012328 GL Account List with Attributes
S_ALR_87012330 Manual Account Assignment
S_ALR_87012333 Chart of Account Change History
32

ASSESS GL ACCOUNT GROUP

Evaluate current state chart of accounts Profile key
attributes to determine complexity of COA or variation
Transaction OBD4 Change View GL Account Group
Evaluate complexity and variability of COA and Account Group
Structures
Avoid overlaps and
review requirements for
account spacing before
proceeding
Extract the account
group structure and
evaluate

33

ACCOUNT GROUPS
GL account groups
Define GL account range
Each account group
controls:

Account Control
Account Management
Document Entry
Bank/Financial Detail
Interest Calculation

34

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
35

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN
COA Definition
SAP Chart of Accounts
Definition: List of all general
ledger accounts used by one
or several company codes
Operating COA
Contains GL accounts for every
day postings integrated with FI and CO Group
Group COA Contains consolidation accounts used by corporate group
Alternative COA Contains general ledger accounts required to meet
local GAAP requirements

36

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Leading Practices
Chart of accounts design leading practices are
specific recommendations for designing various
components of the chart of accounts
Below is a list of leading practices recommended for
new chart of accounts design:
1. Simple to understand Logically ordered and labelled
2. Minimum number of accounts A good balance between
information stored in general ledger vs. sub-ledgers/data
warehouse

3. Expandable Provision for future expansion

4. Number only Number only codes for easy spreadsheet
operations and self-maintenance of ranges
5. One for all A single common chart of accounts for the group
6. Use of standard SAP functionality Use functionality available
in the SAP system vs. adding additional accounts

7. Identify intercompany accounts and use trading partners

Use of intercompany accounts and trading partners for efficient
elimination and consolidation process
8. Optimum character length Enough length to have a
meaningful code
9. Singular use Use of an account string for a predefined
singular use only and not using an
account string for multiple purposes
10. Principles Definition of design principles to govern creation
of values under a segment

37

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Chart of Account Structure
Chart of Accounts should be structured in a way that is
logically ordered and labeled
Order of liquidity
Numeric and smart numbered aligning with external reporting
Provision for future expansion
Account classification
Balance sheet
Assets
Liabilities
Equity
Income statement
Revenue
Cost of goods sold/Manufactured
Operating expenses
Other gains/losses

Account number range

100000-199999
200000-299999
300000-399999
400000-499999
500000-599999
600000-699999
700000-799999

38

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Optimal Character Length Enough to have a
meaningful code

_ _ _ _ _ _ _
(1)

(2)

(3)

(4)

(5)

(6)

(7)

(1)

(2)

(3)

(4)-(7)

Major Class/Leading
Indicator

Sub Class

Second major breakdown

of costs

Sequentially assigned
as required to support
reporting requirements/
further breakdown of costs

Example
1 Assets
2 Liabilities
3 Equity
4 Revenue
5 COGS
6 Operating Expenses
7 Other Gains/Losses

First major breakdown

of costs

39

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Use of Standard SAP functionality Group Chart of Accounts
For performance considerations, use condensed form of the operating
chart of accounts for consolidation. Rule of thumb is to keep the group
chart of accounts under 1,000 accounts.

Group
GCofA - WW01
Group
Company

100000 Assets

200000 Liabilities

300000 Equity

U.S.

France

CofA WW01

Legal
Entity

CofA WW01

Account

Group

Account

Group

Account

Group

Account

Group

100000
Assets

100000

200000
Liabilities

200000

6000
Assets

100000

75000
Liabilities

200000

300000
Equity

300000

90000
Equity

300000

40

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Alternative COA
Additional COA that is
established when
statutorily required
Set Country COA at
Company Code level using
transaction code OBY6
Map alternative general
ledger account in companyspecific GL account
Set up in
GL Account
Master Data

41

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Alternative accounts are not used to post transactions
Alternative accounts are recorded on every line each
time the mapped global account is used in a posting
The posting line contains the global and alternative
account, allowing for reporting by either account
Alternative accounts can be mapped 1:many from
alternative account to operating account, but not vice
versa
But you need to change error message FH022 in
transaction code OBA5

42

LEADING PRACTICES IN CHART OF ACCOUNT

DESIGN (CONT.)
Remove embedded code-block elements from
accounts
The current example reduces the high volume of accounts to a rationalized
number by the inclusion of additional dimensions to be addressed through
Code Block, Data Dimensions, etc.
Current Chart of Accounts
Revenue Product Line 1

Operating Account

Profit Center

Revenue

Product Line 1

Revenue Product Line 2

Revenue Product Line 3
Revenue Product Line 4

Product Line 2

Revenue Product Line 5

Revenue Product Line 6

43

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up
44

DESIGN PHASE
Critical decisions need to be made to maintain
a clean COA
Have clear goals and objectives to shape key
decisions; for example, one single, global
operating COA and group COA
Consistent naming and abbreviations
General ledger short- and long-text names have
character limits that must be considered
Consistent usage of abbreviations with an abbreviation
dictionary is critical; it improves readability and allows
for filtering (i.e., Excel or other tools)
45

DESIGN PHASE (CONT.)

Critical decisions need to be made to maintain a
clean COA (cont.)
Limit gaps and avoid overlaps
Each account purpose and definition cannot overlap or have
a gap with its associated accounts
For example, an entity with two A/R accounts, A/R and A/R
West, has created an overlap

Review account groups sequentially by process

After an account grouping has been defined, review the
related account groupings
For example, A/R Revenue, Inventory COGS, FA
Depreciation, etc.

This ensures the same level of detail is available on all sides

of the transaction
46

DESIGN PHASE (CONT.)

Critical decisions need to be made to maintain a
clean COA (cont.)
Review alignment of accounts to sub-ledger, such as Fixed
Asset Account Groups or account numbers mapped to asset
classes
Appropriate definition language
For our global clients, many users of the COA are either clerks
and/or potentially non-English native speakers
Keep it simple Wording is key

GL account grouping differentiating attributes for account

grouping
GL account length
Consideration should be placed on using a standard length for all
accounts
47

DESIGN PHASE (CONT.)

Critical decisions need to be made to maintain a
clean COA (cont.)
GL account level and identification of roll-up
accounts
Key attributes Use of open item managed, line item
display, reconciliation accounts
Group COA and Country COA for Consolidation system
Consider using alternative accounts for country-specific
requirements

Account spacing and numbering Spacing between

accounts should be sufficient for anticipated growth
or future deployments and local requirements
48

DESIGN PHASE (CONT.)

Critical decisions need to be made to maintain a
clean COA (cont.)
COA load program should be tested for all major attributes
Configuration of field status groups should accommodate
the standardized COA
Maintain master account mapping to legacy COA accounts to
support audit trail
Maintain clear definitions of all key attributes and GL
account descriptions
Maintain general business rules for key attributes
Use smart numbering to a degree; however, enable flexibility
for future growth/scalability
49

PWC 'EXCELERATE' COA TEMPLATE

Using a COA design template like the PwC
Excelerate COA template will be critical to
the success of the project
Sample table provides a predefined ready to use
mapping template

50

PWC 'EXCELERATE' COA TEMPLATE

The PwC Excelerate COA
template comes with common
definitions for each major
account. Common definitions
enable users to post to the
appropriate accounts
Using a template with
common definitions will
accelerate the establishment
of clear governance models

51

CONSTRUCT PHASE
The Construct phase is similar to Realization Build
The tasks included in this phase are intended to build the
chart in the system
Perform necessary configuration to support the COA
Perform mock load of the COA in the Quality system
Prepare test scripts to validate the design/functionality
Perform tests and document results
Perform corrective remediation and break-fix activities
Develop training materials

52

IMPLEMENT PHASE
The Implement phase is similar to Final
Preparation

Distribute key communication to all stakeholders

Perform final cut-over activities
Conduct user training
Deploy training materials and user guides
Develop maintenance forms
Deploy maintenance forms and instructions
Support user-acceptance testing
Perform final validation of mock results in quality
Perform final data load in the production system
Transfer knowledge to support team
53

OPERATE AND REVIEW PHASE

The Operate and Review phase is similar to
Go-Live and Support
Perform final communication
Finalize project documentation
Support business activities

54

WHAT WELL COVER

Benefits of a well-defined chart of accounts

Typical challenges in chart of accounts design
Global practices benchmark study
Chart of accounts key considerations
Size and scope of the project
Leading practices
Lessons learned
Wrap-up

WHERE TO FIND MORE INFORMATION

Chart of Accounts (CoA) Conversion Tool
http://help.sap.com/bp_ps603/PS_Global/HTML/conv
ersion_tool_EN.htm

SAP Note 1461700 SAP LT: Chart of Accounts

Conversion transformation solution *
Michael Scott, U.S. Tax and SAP: Solve Complex
US Tax-Related Issues in Your SAP System (SAP
PRESS, 2007).
Peter Jones and John Burger, Configuring SAP ERP
Financials and Controlling (Sybex, 2009).
* Requires login credentials to the SAP Service Marketplace

CLOSING

How to contact me:

Darius Bikulcius
darius.s.bikulcius@pwc.com

Thank You
2016 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network.
Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.
This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

FOLLOW US

Thank you for your time

Follow us on

at @ASUG365