Access Energy Technologies Ltd.

Access Nav Inc.

Access Nigeria Consulting Inc.

Access Performing Arts For The Disabled, Canada

Acciona Infrastructure Canada Inc.

Acclaro Management Corporation

Acclaro Solutions Inc.

AccLogic Business Systems Inc.

Accounting Master Inc.

Accounts Receivable Co-Sourcing of Canada Corporation

Accredited Home Lenders Canada, Inc.

Accredited Processing Services, Inc.

Acct Inc.

Accu-Rate Corporation

Accu-Rate Travel Ltd.

Accufli Inc.

Acd Systems Ltd.

Acdeg Inc.

Acdeg International Inc.

Ace Duraflo Systems, Canada Inc.