career in accountancy, finance and management. Founded in 1904 ... Master's Degree in Business. Administration ..... and
Members’ Advisory Committees Middle East
About ACCA ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of consistent global standards. Our values are aligned to the needs of employers in all sectors and we ensure that, through our qualifications, we prepare accountants for business. We work to open up the profession to people of all backgrounds and remove artificial barriers to entry, ensuring that our qualifications and their delivery meet the diverse needs of trainee professionals and their employers. We support our 188,000 members and 480,000 students in 178 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. We work through a network of 100 offices and centres and more than 7,400 Approved Employers worldwide, who provide high standards of employee learning and development. Through our public interest remit, we promote appropriate regulation of accounting and conduct relevant research to ensure accountancy continues to grow in reputation and influence.
ACCA’s Members’ Advisory Committees in the Middle East The Members’ Advisory Committees advises ACCA Council, the chief executive and the head of the Middle East on matters that affect the organisation, its members and students, such as: • • • • •
Strategic developments Current and future issues affecting network members Raising ACCA’s profile and enhancing its reputation in their respective countries New ideas and topics which may be addressed through courses, publications and other services, including annual/ special events Technical issues and consultative documents.
There are currently 5 committees in the Middle East comprising of over 40 committee members, each member is appointed by the Head of Middle East (Lindsay Degouve de Nuncques) and they can serve on the committee for up to four years. The chairman and vice chairman of the committee are appointed by the members, and they serve a two-year term.
2
Members Advisory Committee in Bahrain
Members Advisory Committee in Bahrain Adnan Hashim - Chair ACCA DETAILS
ACCA 1997 FCCA 2002
EMPLOYMENT
Founder and Managing Partner, Istishara (Consulting), Bahrain
Adnan is the Founder and Managing Partner of Istishara (Arabic for consultancy), a Bahrain based consulting firm serving the MENA region. Adnan has over 20 years of experience in the banking industry. Previously, Adnan held positions of Chief Financial Officer of NCB Capital, the investment arm of The National Commercial Bank of Saudi Arabia and Chief Executive
Officer of the Bahrain branch. Prior to joining NCB Capital, he was working in the Finance Division of NCB in both the Head Office in Jeddah and the Bahrain branch. His last role at NCB was Senior Financial Controller for the Asset Management Sector, which covered the Treasury, Investment Services, Asset Management, Brokerage and Investment Banking Divisions in addition to the Bahrain branch.
Adnan has sat on numerous Executive committees, Boards, Audit Committees and Compensation committees of various financial institutions. He is a Fellow of the U.K. Certified Chartered Accountants (FCCA) and holds a Master’s Degree in Business Administration from the University of Strathclyde, Scotland.
Ali Al Fardan ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
Finance and Banking Professional
Ali is a Finance and Banking Professional with over 25 years of experience in the field. He holds an MBA in Finance & Banking and he is an accountant by profession and qualification merited with the FCCA title. He is also authorized by the Ministry of Labour in Bahrain as an Accredited Trainer. Ali is currently the Vice Chair of ACCA MAC Committee in Bahrain. He has worked for top tier financial
organizations such as Chase, NBB, GIB and other reputable institutions. Ali has worked in various capacities in his professional career including Wholesale & Commercial Banking, Account Portfolio Management and Banking Credit & Risk Management. Since 2009, he has been more active with social and training activities.
He has successfully conducted engaging seminars and training on Financial Management, current Banking Challenges, Investment Valuation and Credit & Risk Advisory.
4
Members Advisory Committee in Bahrain Mahmood Habib ACCA DETAILS ACCA 2013
EMPLOYMENT
Senior within Assurance, Ernst & Young
Mahmood is currently a senior within the assurance team at EY in Bahrain and has over 6 years of experience in the accounting and finance field. As a senior, he is mainly leading communications and meetings with clients and guiding junior associate members on EY’s methodology.
“
Prior to EY, he has worked in Investcorp, BDO and Geneva Group International. Mahmood holds a B.Sc. in Accounting and Finance from the University of Bahrain and is currently a CFA level II candidate.
As a committee member of ACCA's Members Advisory Committee (“MAC”) we are trying to promote further awareness of the accounting profession and ACCA in the country. On a quarterly basis, we organize CPD events to support ACCA members in the Kingdom of Bahrain. Furthermore, we advise the ACCA head office on matters relating to potential strategic development in the country. As a member, I am involved in promoting ACCA’s approved employer programme to employers in the Kingdom of Bahrain, to help assist ACCA’s members, affiliates and students.
”
Members Advisory Committee in Bahrain Nada Alaali ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
Head of Project Payment Department, Ministry of Finance in Bahrain
Nada has over 13 years of professional experience in the field of auditing, accounting and financial banking. She had gained significant banking experience through working in Ithmaar Bank within the internal audit, financial control and strategic planning functions.
Prior to this, she has also gained extensive auditing experince through working in Ernst & Young, PriceWaterhouseCoopers, BDO Jawad Habib and Alatheer Audit & Consulting, during which she served a wide range of clients in various sectors including airline, tourism, manufacturing, general trading,
money exchange, telecommunication and governmental entities. She is a Fellow of the Association of Chartered Certified Accountants "FCCA" and a holds a Masters of Finance "MsF" with distinction from DePaul University.
Sayed Mohamed Hashim ACCA DETAILS
ACCA 2007 FCCA 2012
EMPLOYMENT
Head of Financial and Operations Audit at BBK
Mohamed is a fellow of ACCA and holds a BSc in accounting with over 15 years of experience in the finance profession. Currently, Mohamed is the Head of Financial and Operations Audit at BBK, one of the largest retail banks in Bahrain and considered as a Domestic Systemically Important Bank by the local regulators. He has diverse experience in
internal auditing covering operational, financial, risk, compliance and treasury audits as well as carrying out assignments relating to other jurisdictions including other GCC countries, UK and USA. He commenced his career as an external auditor with BDO Jawad Habib and went on to work as an internal auditor at Gulf Air, Bahrain’s principle flag carrier, and later at Gulf International Bank, one of
the leading wholesale banks in Bahrain. As the Head of Financial and Operations Audit, he is involved in the preparation of the risk based audit plan, executing audits and special assignments and preparing the necessary information to be presented to the audit committee relating to his area.
6
Members Advisory Committee in Bahrain Shereen Alaliwat ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
Freelance Instructor across industry
Shereen has worked as the Head of Capital and Liquidity Management and was previously the Head of Financial Reporting and Systems in the Asset Management and Investment Banking arm of the largest bank in the Kingdom of Saudi Arabia. Her work experience covered the provision of direction in the capital allocation, administration, financial strategy, business planning, financial statement preparation, reporting, accounting, budgeting, zakat & tax assessment and participating in the Company’s financial plans and economic
modeling. She also carried out the role of Acting General Manager of the Company’s offshore Branch, where she looked after the Branch's affairs, which covers the International Asset Management for the Group, in compliance with all regulatory and statutory requirements.
Shereen is a Fellow of ACCA, the Chartered Institute for Securities & Investment (CISI) and holds a Master’s in Finance from DePaul University with 14 years of financial and strategic experience in different industries that covers financial banking, airlines and audit fields.
In addition, she sat on the audit committees of several listed entities in the Kingdom of Saudi Arabia and the United Kingdom to ensure the preparation of the financial reporting was in line with the accounting standards.
Shereen is currently a freelance instructor conducting training for a variety of industries and businesses with a particular focus on the accounting profession and qualifications.
Members Advisory Committee in Kuwait
8
Members Advisory Committee in Kuwait Hassan Choudhry - Chair ACCA DETAILS
ACCA 2007 FCCA 2012
EMPLOYMENT
CFO, Az-Zour North Power Plant (Kuwait), Sumitomo Corporation
Hassan is a qualified chartered accountant having a dynamic career spanning over 14 years with a proven academic and professional standing. A clear record of highly rated achievements, performance and sincere commitment, integrity and loyalty at work, with colleagues, clients and the organisation. He is currently working for Sumitomo Corporation and is seconded as Chief Financial Officer (CFO) on Kuwait's first Independent Water and Power Project (IWPP) 'Az-Zour North IWPP' with a capacity of 1,550 MWh (Power) and 107 MIGD (Water). The Company is jointly
“
owned by Sumitomo Corporation and ENGIE (previously GDF Suez). Before joining Sumitomo Corporation, Hassan worked as a Senior Manager (Assurance) with Ernst & Young (EY) and was also leading the Financial Accounting & Advisory Services (FAAS), sub-service line of Assurance within EY Kuwait. As CFO of the Power and Water generation Company, his responsibilities are quite spread from being a business/financial adviser to the CEO, Board of Directors and shareholders to managing the business through finance, risk, legal, compliance and other business support.
Hassan is a Fellow of Association of Chartered Certified Accountant (ACCA) — United Kingdom (UK) and Certified Public Accountant (CPA) - Canada. He also holds B.Sc. (Hons.) in Applied Accounting from Oxford Brookes University and is an alumni of High Performance Leadership Program at University of Oxford - Said Business School.
As part of MAC, one of the voluntary roles that we as MAC members are playing is to provide overall opportunity to ACCA ME for enhancing the brand name in Kuwait through providing key industry insights based on the feedback from our members, as well as through our network both within the practice as well as the corporate sector. And also educating and encouraging the youth about ACCA through our personnel success stories.
”
Members Advisory Committee in Kuwait Mishaal Al-Matrook ACCA DETAILS
ACCA 2006 FCCA 2011
EMPLOYMENT
Project Finance & Commercial Team Leader, Kuwait Petroleum International
Mishaal commenced his career with KPMG, before joining Kuwait Petroleum International (Q8), where he has been working for over 17 years. His first six years with Q8 were based in the company’s main European operations in Rome, handling local and international procurement. Upon transferring to Q8’s
“
corporate Head Office in Kuwait, he has been involved in preparing statutory financial and management reports, leading international strategic projects and establishing the commercial unit. Mishaal is currently the Team Leader of Project Financing and Commercial for Kuwait Petroleum International. He holds
an honors degree in Economics and Finance from Brunel University in the United Kingdom. Mishaal is a Fellow of the Chartered Certified Accountants (FCCA), a Certified Internal Auditor (CIA) and a member of the Chartered Institute for Securities and Investment (MCSI).
As a Kuwaiti MAC Member, I have a role of promoting ACCA to local companies and Kuwaiti youth to further advocate the profession for generations to come.
”
Mussab Ahmed ACCA DETAILS
ACCA 2008 FCCA 2013
EMPLOYMENT
Senior Manager, Ernst & Young, Kuwait
Mussab started his career with EY in Pakistan in 2004 where he spent four years, before joining EY in Kuwait in Assurance where he has progressed to Senior Manager. Overall, he has 12 years of experience providing assurance services to corporations. Mussab is leading the financial services clients of EY Kuwait mainly banks and investment companies regulated by Central Bank of Kuwait and Capital Market Authority. He is also involved in the discussions and resolution of various technical matters relating to CBK and CMA new regulations.
Mussab has extensive experience of handling and leading different engagements with large multi-national groups. He demonstrates a deep understanding of the industry with updated knowledge of IFRS and GAAPs. Mussab Hussain Ahmed is a fellow member of Association of Certified Chartered Accounts (ACCA). He is also an associate member of the Institute of Chartered Accountants of Pakistan (CA Pakistan) and has graduated with a Commerce from Punjab University Pakistan in 2004.
Mussab is a frequent speaker at various workshops and seminars organized by EY and other associations and institutions regionally. He is also actively involved in the EY training program for ACCA students. He is also leading the training program for EY for the State Audit Bureau of Kuwait trainees.
10
Members Advisory Committee in Kuwait Naveed Ashraf ACCA DETAILS
ACCA 2006 FCCA 2011
EMPLOYMENT
Finance Controller, Alghanim Industries Kuwait
Naveed moved to Kuwait in 1998 from Pakistan and started ACCA through the CAT route in 2000. He joined RSM International in Kuwait in mid-2002, following on from his tenure at RSM International, he joined Deloitte in Kuwait in 2005, where he became one of the youngest audit managers at Deloitte Middle East (at the age of 26 in 2009).
& real estate, hospitality and the service sector. In addition to audit, he also led the office’s learning function for a number of years and delivered numerous training sessions. He also played a pivotal role as the Ethics officer, where he was instrumental in launching the new ethics programme, delivering training and providing support and counsel to the firms professionals.
At Deloitte, Naveed worked with a large portfolio of clients including banks and financial institutions, oil companies, family groups, construction
He then joined Mezzan Holding Co. in mid-2012 and played a role in listing the group consisting of over 30 companies in the GCC. He also led the FMCG segment
as Head of Finance for two years in addition to his central management role. Naveed was also part of a multi-million dollar acquisition that the group made between 2012 and 2015. After which, Naveed joined Alghanim Industries Kuwait as a controller in the corporate head office. Alghanim is one of the largest conglomerates in the Middle East, where he is responsible for the group’s policies and procedures, corporate accounting and controls and the groups statutory reporting.
Sibte Sheikh ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
Senior Consultant, Protiviti
Sibte is a Senior Consultant in Protiviti with over 16 years of experience in financial reporting and financial consulting. Sibte specialises in providing consulting and auditing services to financial services clients such as Banks, Insurance Companies and Financial Services Companies including Funds. In addition to the financial services sector, Sibte also has significant experience in, Manufacturing, Aviation, Real Estate, Retail and Services,
Construction and Hospitality sectors both in the UK and Kuwait. With over 16 years of experience as an internal auditor, he has worked as an Associate Director in Grant Thornton Kuwait where he managed statutory audits of blue chip organizations. Prior to joining Grant Thornton, he worked as an Audit Manager in KPMG Kuwait and Manchester (UK). He has over 10 years of experience in the implementation of and review of compliance to International Financial
Reporting Standards (IFRS) in many industry sectors. Furthermore, Sibte has been involved in review and development of financial reporting processes and control environment in both financial services and non- financial services sector. Sibte is a technical trainer and use to lead the IFRS related training in Grant Thornton Kuwait providing technical support to the team.
Members Advisory Committee in Oman
12
Members Advisory Committee in Oman Ahmed Al Qassabi ACCA DETAILS
ACCA 2009 FCCA 2014
EMPLOYMENT
Partner, Deloitte Middle East
Ahmed is a Partner at Deloitte Middle East in Oman. Prior to joining Deloitte, Ahmed was the Director General of Issues & Disclosures at the Capital Market Authority (CMA) in Oman.
Ahmed has led various projects related to audit and advisory. He works closely with FSI companies to bring the deep capabilities of the firm to solve problems and enhance corporate value. Ahmed brings a unique mix of commercial, risk
management, operational, legal and financial knowledge. He is a Chartered Certified Accountant (FCCA) and holds a Bachelor Degree in Accounting from SQU with over 16 years’ experience in audit and advisory.
Haitham Al Saadi ACCA DETAILS
ACCA 2009 FCCA 2014
EMPLOYMENT
Vice President of Finance, Oman Air
Haitham commenced his career at Oman LNG in 2005 as part of the finance graduate development programme. During the two year programme, he covered all aspects of the finance function (Financial Accounting, Strategic Finance, Treasury & supply chain). Upon completion of the programme, he joined Ooredoo as a senior cost analyst, before moving to Oman Shipping Company where he worked as an Account Manager, progressing over the years to become the Deputy CFO. After which, Haitham joined Oman Air (the National Carrier of Oman) within the Finance department and was tasked
to transform the department to suit the companies new strategic direction. He was recently selected for the National CEO Programme which is sponsored by the Government of Oman. By participating in such a prestigious and elite programme it has further enabled Haitham to develop his knowledge and skills along with providing a platform to exhibit his capabilities which further contribute to developing the national economy of Oman. Haitham holds a Bachelor of Science in Commerce and Economics from Sultan Qaboos University, specializing in Accounting. He is also a Member of the Association of Chartered Certified Accountants (ACCA).
“
I take a lot of interest in advocating the professional development of young Omani, over the years I mentored young Omani graduates on how to navigate during different stages of their career. As a member of the ACCA Members Advisory Committee, I participate in an active awareness campaign about ACCA, to help guide our new students and arrange learning & development events for ACCA members & the finance community in Oman.
”
Members Advisory Committee in Oman Khamis Al Hashmi ACCA DETAILS
ACCA 2011 FCCA 2016
EMPLOYMENT
Financial Accounting Manager, Oman LNG L.L.C.
Khamis has worked within the oil and gas sector since 1997, where he was responsible for monitoring and reporting budgets of assigned oil assets in PDO from 1997 to 2002. After which, he joined Oman LNG within the management accounting, hydrocarbon accounting and business planning areas. Given his extensive experience within
the sector, Khamis then worked for Qatar Shell where he supported the financial reporting of Shell’s investment in Qatar Gas (QG4), Qatar Shell Service Company (QSSC), Qatar Shell GTL (QSGTL) and Qatar Shell Research & Technology Center (QSRTC).
Khamis is currently working for Oman LNG as a Senior Manager, Financial reporting. He graduated from the Sultan Qaboos University with a Bachelor’s degree in Accounting. After which he obtained the ACCA qualification in 2011 which further supported his accounting career.
Maqbool Al Lawati - Chair ACCA DETAILS
ACCA 1988 FCCA 2003
EMPLOYMENT
Proprietor, MHMY Auditors
Maqbool is the Proprietor of MHMY Auditors, a member firm of IAPA, established in 1990 in Muscat, Sultanate of Oman, serving over 250 clients in the fields of Statutory and Internal Audits, Tax Advisory, Out-Sourcing, Feasibility Studies, Strategic Management Consultancy, Project Financing and related activities. He is also the Partner and Chairman of the Lighthouse LLC, a consulting firm engaged in Business Strategy and Process consultancy; Human Capital Optimisation including Online
Assessment Tools; Human Resource Management Systems (HRMS) and related activities. Maqbool serves on the Board of Al-Hassan Engineering Company SAOG, as well as being the Chairman of the Audit Committee. Up until March 2013, Maqbool was the Chief Financial Officer at Oman LNG, responsible for the company’s financial activities as well as Supply Chain Management. He was also Chairman of the ERP Committee and Deputy Chairman of Oman LNG Tender Board. Earlier at PDO, he participated in all aspects of
Finance, including PDO Pension Investment Portfolio, Secretary to PDO Board Finance Committee, Internal Audit Manager and Secretary to Integrated Audit Committee as well as member of the PDO Tender Board. He was also the Skill-pool Manager for the Finance Function, responsible for the Career Development of over 150 finance professional staff (many of whom are presently holding Senior Executive positions in various companies).
14
Members Advisory Committee in Oman Michael Clifford ACCA DETAILS
ACCA 1998 FCCA 2003
EMPLOYMENT
Group CFO, Oman Oilfields Supply Center LLC
Michael has over 25 years of experience in a variety of senior investment, financial and professional practice roles leading key professional engagements and challenging corporate projects. He has broad experience in financial management, strategic planning, corporate finance, treasury, asset management and corporate governance. Currently Group CFO at Oman Oilfield Supply Center LLC (OOSC), he is responsible for group finance, corporate finance and investment management. Prior to joining OOSC he worked with
an oil & gas EPC in the UAE as CFO primarily to prepare the organization for a public listing and before that with a prominent Abu Dhabi family conglomerate as Group CFO and CEO Investments where he provided senior counsel on a wide variety of family governance initiatives including the transition of the stewardship of the business and corporatizing the group’s structure. Within the professional practice, Michael has worked with Deloitte in Saudi Arabia, the UAE and Oman as a director and was a senior specialist in the Deloitte Middle
East Energy Practice. Before coming to the Middle East, Michael worked for a number of medium sized firms in Ireland and Irish Life Assurance Plc. Michael is a fellow of ACCA, having qualified in 1998 and is presently a member of the Oman Members Advisory Committee. He was previously vice chairman of the UAE Members Advisory Committee. He is an associate member of the Association of Corporate Treasurers since 2006 and is a member of the ACT Middle East Committee. Michael is also a member of the Global Irish Network.
Mili Ramaiya ACCA DETAILS
ACCA 2007 FCCA 2012
EMPLOYMENT
Senior Associate – Risk & Compliance at State General Reserve Fund of Oman
Mili is currently a Senior Associate in the Risk & Compliance Department at the State General Reserve Fund of Oman. Within this role, she identifies and clarifies current internal compliance practices and controls within the fund. Alongside this, she diagnoses and develops enhanced procedures to ensure fund wide compliance with regulatory, financial and core operational system requirements.
“
Alongside this, she also makes sure these policies and procedures are communicated and institutionalized across the fund, and monitor’s the compliance of these policies and procedures. Prior to joining the fund, Mili was Assistant Manager in the Business Advisory Team at Ernst & Young. Within her role at EY, Mili has led and managed
We will keep taking the relevant steps forward to continue developing the ACCA journey in Oman, creating a stronger accounting professional for both current and future generations.
”
a full range of services in relation to Enterprise Transformation, Finance & Performance Management, Internal Audit and Project Management. Mili holds a BA (Hons.) in Accounting and Finance, is a Fellow of the Association of Certified Chartered Accountant and Member of Institute of Internal Auditors.
Members Advisory Committee in Oman Nabila Al-Jasri ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
Acting Director internal Audit – State General Reserve Fund
Nabila is currently the Acting Director of Internal Audit for the State General Reserve Fund in Oman. Within this role, she assists the audit committee by providing an independent assurance of the adequacy of the internal controls within the fund. Alongside this, she provides key analytics and insights to the Board on
“
ACCA is a life journey
the effectiveness of the internal control systems and develops and directs the annual audit plan for all key auditable sections within the fund. Nabila ensures the Internal Audit department complies with sound internal auditing principles and best practices and seeks guidance from the standards issued by the Institute of Internal Auditors.
”
Nabila holds a Bachelors of Commerce and is a Fellow of the Association of Certified Chartered Accountant. She has over 16 years’ experience, primarily in the domain of Governance and Assurance across various sectors, she has worked for large global organisations like KPMG-Oman and Shell International Gas and power (Dubai). She is also a member of the Financial Institutions Internal Auditors' Committee as well as the ACCA Members Advisory Committee.
Naifeen Al Mazroui ACCA DETAILS
ACCA 2010 FCCA 2015
EMPLOYMENT
Senior Business Analyst at Ooredoo
Naifeen commenced her career with KPMG as an Audit trainee in 2005 and currently has 11 years of technical experience. She was promoted to the role of Senior Audit Associate in 2011, before joining Occidental Oman Inc., as a Budget and Reporting Analyst. She has also worked for Oman Oil Marketing SAOG as Management
“
Accountant and Financial Analyst and is currently working for Ooredoo Oman as a Senior Business Analyst. Naifeen is a qualified certified accounting technician (CAT) and qualified with the Association of Certified Accountants (ACCA) in December 2009. She was named as the youngest Omani member in the Sultanate of Oman in June 2010,
becoming a fellow member in March 2015. She has completed the Certified Financial Modeler- Certified by International Academy of Business and Financial Management and Keeping up with Change: Issues for the Finance Professional certified by University of London through the Coursera program and has won the NTI Bizpro Awards Business Professional of the year award.
Since I was one of the Batch1 CAT students in the Higher College of Technology back in 2003, I know very well the different challenges that ACCA students and Affiliates in Oman face. Now, having the opportunity to be part of the MAC Oman is indeed a great opportunity to be able to support the ACCA students and affiliates with all matters concerned and to be able to exhibit the values gained from the ACCA qualification and members.
” 16
Members Advisory Committee in Oman Qutubuddin Kapasi ACCA DETAILS
ACCA 2009 FCCA 2014
EMPLOYMENT
Al Shanfari Marble Co. LLC, Finance Manager
Qutubuddin is currently working for Al Shanfari Marble Co. LLC in the capacity of Finance Manager, along with being the proprietor of Tabark Optics located in Azaiba Mall.
“
He takes an active interest in expanding his knowledge horizons and believes in the motto that learning never stops.
His area of expertise is project feasibility studies, systems analysis and review, financial preparations, and budgeting. He has 12 years of experience in the field of finance with 9 years of post-qualification experience.
ACCA has provided a very useful platform to me and I believing in giving back – which is one of the reason I have joined the MAC, so that I can give back to the wider community.
”
Members Advisory Committee in Qatar
18
Members Advisory Committee in Qatar Abdulla Al Jaidah ACCA DETAILS ACCA 2016
EMPLOYMENT
Aviation Manager Finance, Qatar Airways
Abdulla currently works for Qatar Airways as an Aviation Manager, Finance. He graduated from Qatar University in 2010 with a major in finance (minor in accounting), after which he joined a Qatar based Petrochemical Company where he spent five years working as a Senior Accountant.
“
During this time, he was selected by the management to further his academic profile - with this in mind; Abdulla wanted to become a future leader in finance. Abdullah completed his ACCA studies in London (Kaplan Financial) and become a chartered certified accountant in 2016 and continues to invest in further developing his capabilities and skills.
By joining the member’s advisory committee, Abdullah was able to learn a different skill sets and qualities from experienced and knowledgeable fellow members. As a member in the advisory committee, Abdullah feels privileged to contribute towards ACCA’s strategy of expanding the professional body in Qatar with a specific focus on promoting this wider to Qatari nationals.
There are few qualified Qatari accountants and therefore raising the awareness and importance of ACCA in Qatar is crucial since the state of Qatar has a strong economy.
”
Adeel Mushtaq ACCA DETAILS
ACCA 2002 FCCA 2007
EMPLOYMENT
Senior Finance, Governance and Policy Professional
Adeel is a proactive and seasoned assurance & advisory senior professional specializing in Insurance and (Re)Takaful and financial services with 18 years’ experience advising clients in three continents. He is an Insurance & Takaful expert - Assurance, Accounting & Regulatory Change & Transformation and IFRS specialist with experience working in regulatory and accounting change,
“
business transformation, turnaround & performance effectiveness/ improvement and governance. Adeel has advised several global insurers and reinsurance on risk and capital management, strategic business planning, operating models & restructuring. He has also chaired the AAOIFI technical team comprising practitioners in the development of AAOIFI Takaful standards.
Adeel is a Chartered Accountant (ICAEW), fellow of the Association of Chartered Certified Accountants (ACCA UK), Certified Internal Auditor (USA) and holds BSc in Applied Accounting from Oxford Brookes University (UK). Adeel also writes and speaks regularly at Insurance and Takaful seminars and is responsible to research, advice and train on Insurance.
I take great pride in being an ACCA for nearly 2 decades and Qatar MAC member. MAC provides a great platform to connect me with fellow members and share knowledge and experience, allowing us to collectively think ahead.
”
Members Advisory Committee in Qatar Deepa Chandrashekhar - Chair ACCA DETAILS
ACCA 2007 FCCA 2012
EMPLOYMENT
Acting CFO and Deputy CFO, Qatar General Insurance & Reinsurance Co. PJSC
Deepa heads the finance function at Qatar General Insurance and Reinsurance. She has over 20 years of work experience across three different continents and varied industries that range from oil & gas, insurance, farming, not for profit and financial services.
“
In addition to balancing her work, family and studies, she actively contributes to the accounting community by serving as the Chairperson of the Members Advisory committee for ACCA Middle East in Qatar and as a member of ACCA’s global forum for corporate reporting.
She is a fellow member of ACCA and the Insurance Institute of India and a CPA from Canada. She is currently pursuing her doctorate in Business administration. Deepa is also the founder of the Women in Finance and Accounting Forum in Qatar - an initiative that was undertaken in 2013.
Serving on the Members Advisory Committee has been one of the best investments of my time - I have learnt a lot from working and networking with other members who bring expertise in the profession. As Chairperson of the Committee, I see myself playing a significant role in contributing to ACCA’s strategy for the region and providing a valuable link between the members in Qatar and the Association.
”
Gavin Brown ACCA DETAILS
ACCA 1994 FCCA 1999
EMPLOYMENT
Managing Partner, BDO, Qatar
Gavin Brown has more than 25 years’ experience of auditing, financial reporting and management consulting. He has led audit services and advisory services for diverse range of clients from large indigenous companies to international groups within real estate and construction, financial services, oil and gas, pharmaceutical, technology,
“
telecom, hotel, leisure and entertainment, retail, government, non-profit organization and the manufacturing sector. He has worked on numerous special assignments, which include system and internal control reviews, mergers and acquisitions, liquidations, business valuations, review and evaluations of
business plans and economic studies. Gavin became a Fellow Member of the ACCA in 1999 and throughout his career has enjoyed serving clients within professional audit and accountancy firms. Gavin moved to Qatar in 2009 and became the Managing Partner of BDO Qatar.
I am proud to serve on the ACCA Member’s Advisory Committee for Qatar and what Tom Peters said aptly relates to my role; “Every successful company, every successful team and every successful project runs on one thing: Energy, it’s the leaders’ job to be the energy source that others feed from. All of our MAC Members have tremendous sources of energy and we all inspire and drive each other to play our part in developing the ACCA in Qatar.
”
20
Members Advisory Committee in Qatar Imran Syed Zia – Vice Chair ACCA DETAILS
ACCA 2008 FCCA 2013
EMPLOYMENT
Chief Internal Auditor, Oil & Gas, Qatar
Imran is a seasoned professional with his rich internal audit experience spanning over a decade. He has worked for various multinationals, Big Four Firms and National & International corporates. He has got hands-on experience of setting-up internal audit functions for various organizations in the Middle East; and is considered a subject matter expert.
Having qualified ACA, ACCA, CIA, CISA and CFE, Imran possess specialized knowledge of diversified audit areas which makes him an accomplished audit professional. In addition, his Masters Degree in Audit Management & Consultancy equips him with full range of academic and professional knowledge, skills & expertise necessary to operate with excellence as Chief Audit Executive.
He was a proud winner of "Internal Audit Excellence Award" from ICAEW (Institute of Chartered Accountants in England & Wales) last year. He serves on Advisory Committees of various professional bodies including ACCA and ACFE.
Imran currently works as Chief Internal Auditor for an Oil & Gas sector company in Qatar. Reporting to the CEO and Board of Directors, his current role ensures the internal audit function acts as a trusted business partner & advisor and work as a
driving force behind a culture of governance, accountability & compliance to help the organization in achieving its corporate objectives. In addition to routine internal audit activities, providing consultancy & advisory services on diversified business areas is an important element of Imran's role. Imran gets invited for various international audit, risk & fraud related conferences & forums as an expert speaker; and his thoughts on revolutionizing the accountancy & audit professions are highly regarded by attendees.
Kashif Pervez EMPLOYMENT
Senior Manager, KPMG
Kashif is a fellow member of the ACCA and is also a member of the Institute of Chartered Accountants of Pakistan (ICAP). He is currently working as a Senior Manager (Audit) at KPMG Qatar and has more than 14 years of audit experience working with the Big 4 audit firms in Ireland, Pakistan, Qatar and the United Kingdom. Majority of his experience relates to auditing clients, within the Financial Services sector in the UK.
“
He has a vast breadth of experience in different Industry sectors, however specializes in the financial services sector and is currently responsible for the audit of some of the leading banks in Qatar. In addition to statutory audits, Kashif has been involved in writing / reviewing control reports (AAF 01/06, SSAE 16, ISAE 3402) for various assets managers in the UK and carrying out supervisory review engagements on behalf of the regulator
for Banks in Qatar. He is well versed with IFRS and UK GAAP, has worked on the convergence of UK GAAP to IFRS for clients in the UK and is currently involved in implementing IFRS 9 on a number of Banking Clients in Qatar. Kashif, has also been involved in presenting training courses on accounting and auditing standards to junior team members at KPMG and PwC. In addition, he regularly presents training courses to his clients on upcoming and existing Accounting Standards.
ACCA has been instrumental in shaping my career and my role on the ACCA Members Advisory Committee for Qatar has given me an opportunity to network with other ACCA members in the region.
”
Members Advisory Committee in Qatar Lorraine Holleway ACCA DETAILS
ACCA 2001 ELECTED TO COUNCIL: 2013 Committees: Resource Oversight Committee, Audit Committee
EMPLOYMENT
Finance Controller – Qatar Shell After starting her career in finance with small manufacturing companies, Lorraine has spent most of her professional life in the oil and gas industry. She's worked in various roles for Shell and is currently finance controller in Qatar. She's previously been head of financial
reporting, a group reporting business analyst and finance learning manager for Shell in the Netherlands.
financial reporting and process improvement.
Lorraine chairs the ACCA Global Forum for Corporate Reporting. She specialises in accounting policies,
Sahil Gupta ACCA DETAILS ACCA 2014
EMPLOYMENT
Investment Officer, Qatar Development bank (QDB)
Sahil is the investment officer at Qatar Development bank (QDB), the leading development and financing body driving the growth of Qatar’s private sector and its contribution to GDP. Prior to joining QDB, Sahil worked at EY for over 5 years, where he primarily led and managed
“
various financial due diligence exercises across the GCC. Sahil’s clients have ranged from privately owned companies to government owned in various industries, including various sovereign wealth funds. Sahil holds a Bachelor of Science degree from Oxford Brookes University, and as a
qualified accountant is a long-standing member of the Association of Chartered Certified Accountants (ACCA). He is also a CFA level 3 candidate and has served as a nomination committee board member for the CFA Society Qatar. Sahil attended a week long entrepreneur’s boot camp at Babson College.
What’s unique about pursuing ACCA is that apart from being a global recognition and boosting one’s career growth, ACCA also provides a platform where the students, affiliates, and members can connect and grow together. ACCA supports inclusion and values every stakeholder’s view in order to shape the future of accountancy and business in the best possible manner.
”
22
Members Advisory Committee in Qatar Sekhar Satish Kumar ACCA DETAILS ACCA 2014
EMPLOYMENT
Senior Internal Audit Specialist, Ashghal
Currently, Sekhar is the Senior Internal auditing Specialist at Public Works Authority (ASHGHAL), a Qatar government agency which is responsible for all civil infrastructure development, operation and maintenance in the state of Qatar engaged in nation building as a part of Qatar vision 2030. He has diverse experience of over 25 years in finance and auditing in India
and Middle East countries. He was group CFO with an Indian company that has a subsidiary in Dubai and handled the finances of the Dubai subsidiary. He later worked with various other Indian companies prior to joining Public Works Authority (PWA) in Qatar in 2015. Sekhar is a graduate in commerce from India and an ACCA member. He is currently a member of MAC-Qatar and contributes to the brainstorming
opportunities of new ideas and topics, supporting and helping in raising awareness of professional accountancy in general and ACCA’s profile in particular in the state of Qatar.
Members Advisory Committee in the United Arab Emirates
24
Members Advisory Committee in the United Arab Emirates Ashfaque Patel ACCA DETAILS ACCA 2013
EMPLOYMENT
General Manager of Tax at the Al-Futtaim Group Ashfaque Patel, known as “Ash” in the tax industry and in business circles in the UAE is a fully qualified member of the Association of Chartered Certified Accountants (ACCA, UK), Accountants and Auditors Association (AAA, UAE) and Chartered Institute for Securities and Investment (CISI, UK) with over 16 years of Tax experience comprising nine years of International Tax experience in
“
Dubai and seven years of Corporate Tax and Personal Tax experience in a Tax Practice in London.
three Companies he has worked for (Dubai World, Investment Corporation of Dubai and the Al-Futtaim Group) in the UAE.
During his career, Ash has had the opportunity to interact with the Tax Authorities as well as Finance Ministries in more than 30 Countries. He has been involved in the initial set up of the Tax Department at the last
Ash is currently the General Manager of Tax at the Al-Futtaim Group supporting the Group in managing and executing group wide tax initiatives, tax strategies, and tax policies.
As a privileged member of ACCA’s Members Advisory Committee, I am keen to ensure that the ACCA Member’s voices are not only heard but also heeded and that the ACCA qualification remains a strong means to help Members achieve their career goals. Considering that 'Tax' is on the horizon in the UAE and as we witness dynamic fiscal policies of the GCC Countries, the following few years will be interesting for ACCA Members, as the ACCA qualification gains further recognition by Regional Employers (due to ACCA’s strong and relevant tax syllabus) which can subsequently open doors to new and exciting career opportunities for ACCA Members.
”
Ayesha Al Zaabi ACCA DETAILS ACCA 2014
EMPLOYMENT
Acting Finance Controller at ADCO
Ayesha was the first female UAE National to get ACCA in Abu Dhabi and the first UAE National to get ACCA at Mubadala in 2014 (passing first time) in just two years and three months. In addition, she was the third person to be honored with United Arab Emirates Chartered Accountant (UAECA) in 2015. Ayesha is currently working at ADCO (Abu Dhabi Company for Onshore Petroleum Operations Ltd.) as an acting finance controller. Her role has given her an invaluable chance to deep-dive into
huge projects and gain further understanding of the oil and gas sector. In 2016, Ayesha also became a Certified Volunteering member of Esref Sah Shabaab Club, which is an initiative run by Emirates Foundation in order to contribute in helping UAE youth to become more financially empowered. Prior to joining ADCO, Ayesha was recruited as an Accountant Trainee, being the first to join the Mubadala Finance Trainee Program. On completion of the 12
month program, Ayesha worked for more than two years with the Consolidation Team and more than a year with Financial Planning and Business Performance Team supporting Aerospace and Engineering Services. In 2014, she was awarded with Mubadala’s Inspiration award and has been an active member of the MAC. Ayesha holds a Bachelor Degree in Accountancy with first honor from the Higher Colleges of Technology.
Members Advisory Committee in the United Arab Emirates Conor Lawler ACCA DETAILS ACCA 2013
EMPLOYMENT
Senior Vice President of Finance, Atlantis The Palm, Dubai
Conor Lawler has been working at Atlantis the Palm since November 2010 and was promoted from vice president to senior vice president Finance in January 2014. Conor started his career with four years in Forte Hotels in the UK before joining Hyatt International Hotels for eight years with positions as Director of Finance in Dubai, Belgrade and Baku. He ran his own business in Ireland for five years and also completed some property
developments. He then worked as Manager and CFO for an online international hospitality procurement company until 2010. As senior vice president of Finance in Atlantis, he has responsibilities for general accounting, procurement and logistics and leads a team of over 150 staff. He is responsible for day to day finance, investment strategy, banking, audit and
owners relations. Key projects in recent years include refinancing, due diligence, conversion from US GAAP to IFRS and purchase price accounting for change in ownership. Conor has an Honors Degree in Hotel Management (Bsc in Business Management) and is a member of ACCA.
Eman Alsuwaidi ACCA DETAILS ACCA 2015
EMPLOYMENT
Compliance Assurance Manager, DMCC (Dubai Multi Commodities Centre)
Eman Al Suwaidi is the Compliance Assurance Manager at Dubai Multi Commodities Center (DMCC). She is a Member of Association of Certified chartered Accountant (ACCA) and United Arab Emirates Chartered Accountant (UAECA). Prior to her current role, she worked as an Audit Manager in Financial Audit Authority and State Audit Institution which is the main Federal Auditing Body in UAE. Her experience and specialism consists of Compliance Assurance , Auditing Financial, Operational, Risk Assessment,
information system, Quality Assurance in different industries such as Gold and Commodities Exchange, Aviation, Foreign Affairs, Investment , Education , Labour , Emiritization, youth and sports, Water and Electricity, alongside overall government mainly police, tourism, Economic development, Municipality, real estate etc. She was recognized by the PhoenixFT founder’s awards, after accomplishing her ACCA and was the first woman from the UAE to be seconded to the (IAFP) International Auditor fellowship program in Washington DC, being a part of 22 representatives from different international
countries to (GAO) General Accountability Office in USA. Her strategy paper focused on “enhancing the Quality Assurance within Auditing“. She was also the winner (coming first place) in the small business in UAEU with her small business idea “happy fraud “from 51 small business implementation. Eman graduated from (UAEU) United Arab Emirates University with a major in Accounting. She is currently pursuing her master in (MQM) Master of Quality Management from University of Wollongong Australian University (UOWD) in Dubai.
26
Members Advisory Committee in the United Arab Emirates Jawad Jamil ACCA DETAILS
ACCA 2008 FCCA 2013
EMPLOYMENT
Head of Finance, Gulf Healthcare International Jawad is a UK qualified accountant (FCCA) with professional work experience spanning over 15 years across various organizations - both Private Equity managed and Professional sectors spreading a multitude of industries (Retail, Healthcare, Financial Sector, Hospitality, Asset Management, amongst others). Jawad is currently the Head of Finance for Gulf Healthcare International (GHI), a private equity owned healthcare asset. His role as an Executive team member is predominantly strategic and commercial in nature where his day to day affairs involve working with the Executive management and the Board of Directors in order to deliver the strategic and financial objectives of the organization
through insightful analysis of current performance, objectives and current market and future market scenarios. His responsibilities include driving strategic targets both short term and long term, investment evaluation, financial and corporate planning and analysis, treasury and financial control while also managing IT systems implementation and liaising with IT Steering Committee. GHI was established in 2007 by Private Equity funds whose primary focus is on investment and commercial management of Healthcare assets across the GCC. Amongst its shareholders are Global Capital Management and JP Morgan PE. He was recently selected by ACCA Health Sector Policy division to contribute and
comment on UAE in a recent publication titled “Global Perspective on Health Challenges” as well as “Global Perspective on Healthcare Funding Methodologies”. Prior to this, he was the Group Financial Controller at Retailcorp World (a division of Istithmar Private Equity). This role included managing FP&A and Controlling functions in UAE and South Africa for its Retail, Trading, Food & Beverage, Entertainment, Hypermarkets and Shopping Malls and the South African divisions. Prior to that he was with Ernst & Young where he worked with financial sector clients (Commercial banks, Investment banks/PE houses), large govt. enterprises and Retail.
Jignesh Sanghvi ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
CFO, DMCC (Dubai Multi Commodities Centre)
With over 17 years of industry experience across the APA and EMEA regions, Russia and China, today, Jignesh is responsible for financial strategy at DMCC, with a core objective to cement DMCC’s position as the global hub for commodities trade and enterprise. His passion for strategic planning, strong financial leadership combined with maintaining the highest level of corporate governance are key drivers to Jignesh’s career advancement which also led to his CFO of the Year 2015 and 2016 Government Sector Award.
Jignesh is a firm believer in continuous reinvention to stay ahead of the curve, and has been instrumental in DMCC’s growth and innovation story – from successfully navigating through choppy waters during the global recession – to more recently digitalising the business to ensure DMCC’s employees and customers can operate as efficiently as possible.
postgraduate diploma in business administration with a specialisation in finance from Symbiosis, India.
Graduating with a bachelor’s degree in commerce from Gujarat University, Jignesh is a registered chartered accountant in India, United Kingdom and the United Arab Emirates. He also received his
Jignesh also serves as a member on the ACCA Member Advisory Committee and MECA CFO Steering Committee.
He is a board member of the Dubai Gold & Commodity Exchange (DGCX), region fastest growing Commodity exchange and Concordia DMCC, integrated Facilities management company.
Members Advisory Committee in the United Arab Emirates Nauman Mian – Chair ACCA DETAILS
ACCA 2005 FCCA 2010
EMPLOYMENT
CFO, Bayt.com Inc.
Nauman is a graduate in Finance from the UK, a Fellow of ACCA and an Associate member of Chartered Accountants England and Wales. Currently, Nauman is serving as the Chief Financial Officer at Bayt.com, the Middle East’s No 1 job site. He has diverse experience in Audit and Finance in the major financial blocs including the Middle East and U.K. He started off his career with PricewaterhouseCoopers and went on to work for a FTSE listed No.1 Health & Fitness provider in U.K. After moving to Dubai, Nauman rejoined practice in PricewaterhouseCoopers and later moved to Bayt.com.
As the CFO, he is heading Bayt’s Group Finance Division and continues to play a key role in defining the strategic direction and developing expansion plans for the organization. Nauman has demonstrated leadership skills throughout his academic and professional career. He was the founder and chairman of ICAEW Middle East Student Network. In addition to this, he has been nominated for multiple awards, such as the “Young Accountant of the year”, and “Chartered Accountant of the Year” at the Finance & Accountancy Middle East Awards.
Nauman’s passion for development in his field has resulted in his participation in organizing and leading events, providing learning & networking opportunities to the finance fraternity in the region. Nauman is the current Chair of the Advisory Committee of ACCA Middle East (appointed in 2016), contributing towards expanding ACCA’s footprint in the region. He also serves as a member of the steering committee of the largest Middle East CFO Network group.
Nusrate Ibrahim ACCA DETAILS
ACCA 2003 FCCA 2008
EMPLOYMENT
Associated Director, Horwath Mak Ltd, Member Crowe Horwath International
Nusrate has over 15 years of experience in a variety of roles, including management, consulting and training in financial due diligence, performance analysis and business planning and strategy evaluation. She has also been involved in the provision of internal audit
services and assessment of risks and controls for both private and public sector organisations in the UAE, other Gulf countries and the UK. During her career Nusrate has worked for both multinational and governmental organizations in the UK and the UAE. This has included roles at
Deloitte& Touche (UAE), British Airways Plc (UK), National Grid Plc (UK) and Monitor (Healthcare Regulator, UK). Nusrate is a Fellow of ACCA and a graduate in Economics (BA Hons, UK).
28
Members Advisory Committee in the United Arab Emirates Saad Maniar – Vice Chair ACCA DETAILS
ACCA 2002 FCCA 2007
EMPLOYMENT
Senior Partner, Horwath Mak Ltd, Member Crowe Horwath International
Saad Maniar is a Senior Partner of Crowe Horwath, based in Dubai, United Arab Emirates (UAE), where he heads one of the network’s branches located in Dubai’s main financial hub, the Dubai International Financial Centre (DIFC). He oversees the governance, risk and compliance practice for Crowe Horwath in the Middle East region, besides his core duty of leading the audit practice. Saad works with a range of clients to implement practical internal control and internal audit solutions. Saad has for over 18 years led and contributed to the Firm’s overall growth and expansion, and as such, he has been awarded, recognised and honoured for his support in developing the audit and
accountancy profession, which has led to remarkable improvement of the financial practice across the region. His thought leadership, especially on matters relating to finance is often contributed and reflected in the UAE print media. As one of the most productive and influential professionals, Saad has made an outstanding contribution through an established history of distinguished service, where he has exhibited leadership, provided inspiration, and gained recognition and respect from peers and the community. As such, he has been appointed to serve on several Boards of Directors, including the Board of the Association of Chartered Certified Accountants (ACCA) Members’ Advisory
Committee in the UAE, where he is the Vice Chairman. On the ACCA Advisory Board, Saad leads the Accounting and Business Forum, and continuously contributes to the development of international standards on financial reporting. He was also instrumental in developing the UAECA qualification (United Arab Emirates Chartered Accountant), which was launched in 2015. In 2010 – 2011, he served as a Member of the International Assembly of ACCA. Saad is ACCA-qualified and Fellow Member of Association of Chartered Certified Accountants. Saad is regularly featured in the regional newspapers and business magazines owing to his outstanding knowledge and expertise in the business and financial profession.
Stephen Grace ACCA DETAILS ACCA 2014
EMPLOYMENT
Group Finance Manager, Terraco
Stephen is currently head of finance globally for the Terraco Group of companies, a large multinational group operating across Europe, Middle East, Africa, and Asia. Stephen started his career in Ireland before moving to the UAE, joining Al Naboodah Construction Group in 2007. Stephen held a senior role with Al Naboodah in the management of Commercial and Financial activities, for multi-billion dollar projects across the UAE and the Middle East, before joining the Terraco Group at multinational level in 2013.
In his position as Group Finance Manager, Stephen is responsible for a Group that consists of 32 companies, 18 Factories and over 1,000 staff across 15 countries. Stephen is responsible for the strategic management and decision making of financial plans and accounting practices of the Terraco Group. He controls management teams in each country to maintain and improve accounting, commercial and functional practices. Stephen works across territories monitoring the developments in local and international legislation and regulation to shape each
company’s performance in controlling treasury, accounting, tax, audit, and ensure the security of investments globally for the Terraco Group and its subsidiaries. Stephen is a graduate in finance from Ireland with a BBs (Hons) in Accounting. He has a wealth of experience both locally and internationally and is passionate about using his experiences and expertise to contribute to the development of ACCA and its members.
In addition to the members mentioned within this brochure, the following professionals are also part of our members advisory committee:
Bahrain Ali Al-Sharaf - Vice Chair ACCA 1994 FCCA 1999
Oman Zahir Al Wahaibi - Vice Chair ACCA 2007 FCCA 2012
Qatar Saleem Mamode
ACCA 2000 FCCA 2005
30
Contact us Dubai Knowledge Village Block No. 19 Office No. S01 Dubai tel: +971 (0)4 391 5451 fax: +971 (0)4 366 4068 email:
[email protected]
Mailing address: PO Box 500671 Knowledge Village Dubai United Arab Emirates
The information contained in this publication is provided for general purposes only. While every effort has been made to ensure that the information is accurate and up to date at the time of going to press, ACCA accepts no responsibility for any loss which may arise from information contained in this publication. No part of this publication may be reproduced, in any format, without prior written permission of ACCA © April 2017
