Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 38. CONTROLLED ENTITIES Name  Country of Incorporation  Equity Holding  Cardno Holdings Pty Ltd  Australia  100%  Cardno (Qld) Pty Ltd  Australia  100%  Cardno Staff Pty Ltd  Australia  100%  Cardno Staff No. 2 Pty Ltd  Australia  100%  Cardno Operations Pty Ltd  Australia  100%  Cardno Investments Pty Ltd  Australia  100%  Cardno International Pty Ltd  Australia  100%  Advanced Water & Wastewater Technologies Pty Ltd  Australia  100%  Cardno (WA) Pty Ltd Australia  100%  Cardno CCS Pty Ltd  Australia  100%  Cardno Lawson Treloar Pty Ltd Australia  100%  Cardno MBK PNG Ltd Papua New Guinea  100%  Cardno (NSW/ACT) Pty Ltd Australia  100%  Cardno BLH Pty Limited  Australia  100%  Cardno Willing Pty Ltd Australia  100%  Cardno Victoria Pty Ltd  Australia  100%  Cardno Alexander Browne Pty Ltd  Australia  100%  Cardno (Vic) Pty Ltd  Australia  100%  Cardno Young Pty Ltd  Australia  100%  Cardno Emerging Markets (Australia) Pty Ltd  Australia  100%  Cardno Eppell Olsen Pty Ltd  Australia  100%  Cardno UK Limited  United Kingdom  100%  Cardno Emerging Markets (UK) Limited  United Kingdom  100%  Cardno Emerging Markets (East Africa) Limited  Kenya  100%  Barton Enterprises Pty Ltd Australia  100%  Cardno Forbes Rigby Pty Ltd  Australia  100%  Cardno Gilbert Rose Pty Ltd  Australia  100%  Cardno Saraceni Pty Ltd  Australia  100%  Cardno Low & Hooke No. 1 Unit Trust  Australia  100%  Cardno Low & Hooke No. 2 Unit Trust  Australia  100%  Cardno Low & Hooke Pty Ltd  Australia  100%  Cardno Low & Hooke Management Services Pty Ltd  Australia  100%  Bresfine Pty Ltd  Australia  100%  Cardno NZ Limited  New Zealand  100%  Cardno USA, Inc.  United States of America  100%  Cardno Emerging Markets (USA), Ltd  United States of America  100%  Emerging Markets Group (EMG) Ltd  United Kingdom  100%  Emerging Markets Group (Consulting) Limited  United Kingdom  100%  Emerging Markets Group (EMG) s.a.  Belgium  100%  Cardno WRG, Inc.  United States of America  100%  Cardno TCB Limited  New Zealand  100%  Cardno Willing (NSW) Pty Ltd  Australia  100%  Cardno (NT) Pty Ltd  Australia 100%  Cardno (PNG) Ltd  Papua New Guinea 100%  XP Software Pty Ltd  Australia 100%  XP Software Inc.  United States of America  100%  Hydrotech Research Pty Ltd  Australia 100%  Cardno Ullman & Nolan Pty Ltd  Australia 100%  Cardinal Surveys Pty Ltd  Australia 100%  Ullman & Nolan Pty Ltd  Australia 100%  Cardno Ullman & Nolan Geotechnic (NT) Pty Ltd  Australia 100%  TCB Limited  New Zealand  100%  Middleton Williams & Co Limited  New Zealand  100%  Micro Drainage Limited  United Kingdom  100%  Cardno Bowler Pty Ltd  Australia  100%  Bowler Geotechnical Pty Ltd  Australia  100%  Bowler Geotechnical Cairns Pty Ltd  Australia  100%  Bowler Geotechnical Sydney West Pty Ltd  Australia  100%  Page 73 of 80 