Auditing , Tax planning ,Management Consultancy, Receiverships/Liquidations, Business Dispute Resolution Michalis Avraam & Partners Ltd is a public practice firm of accountants and business consultants, specialising in the provision of audit, tax and business advisory services. The firm was established in 1996 and is based in Nicosia, Cyprus. Our operating philosophy, our resources and expertise, our networks, our affiliations, have the primary objective of serving our clients. We are committed to guiding principles that include standards for service, accessibility, fast assignment turn-around, excellent communications, integrity and adding value. We assist our clients examine the way they do business, focus on key success factors and effect change within the business that improves their value and potential. Our Mission Our primary aim is to provide you with high quality services, strive to achieve results that exceed your expectations adding maximum value to your business. Each client has a dedicated manager whose principal responsibility is to ensure that services provided are of the highest standard with tailored solutions to all your needs.