BEGIN:VCARD
VERSION:3.0
N;CHARSET=utf-8:Rooney;Brendan;;;
FN;CHARSET=utf-8:Brendan Rooney
EMAIL:Brendan.Rooney@bdo.co.uk
SOURCE:https://www.global-tst2.bdo.global/VCard/8f7c80e7-1d5a-4cbe-8c88-cbf353a411f4
ORG;CHARSET=utf-8:BDO
TITLE;CHARSET=utf-8:Senior Manager
URL:https://www.global-tst2.bdo.global/en-gb/blogs/valuations-blog/contributors/brendan-rooney
REV:20260612T231332Z
LOGO;TYPE=image/PNG: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
PHOTO;TYPE=image/JPEG: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
END:VCARD
