• Responsibilities: Hiring and managing the team of 20 consultants of 4 different service lines, managing the client’s relationship, managing quality and timing of professional services provided to the client • Professional services: periodic internal audits covered 4 different cycles: financial and accounting, purchase, tax, construction, - for parent company and its 20 subsidiaries; managing of external statutory audits for parent company and its 20 subsidiaries; signing of audit report for publicly important entity • Client: one of the biggest constructional group in Russia Mosinzhproekt: http://mosinzhproekt.ru

Department: Assurance, Consumer and industrial products International experience: communication with Deloitte Canada and BDO Netherlands, visits to Vancouver and Amsterdam re Atomredmetzoloto during 2010-2011; communication with BDO Netherlands re Ostankino milk processing plant during 2010-2016; communication with BDO Netherlands and visits to Amsterdam re Vossloh during 2014-2015; communication with BDO Italy re Camozzi and Nice during 2012-2016 Responsibilities: - Managing of audit projects and related teams consisted from 2-20 people for the following key clients: Russian railways (transportation), Atomredmetzoloto (mining), Aeroexpress (transportation), Ostankino dairy combine (food processing), Zeldoripoteka (construction), Camozzi (production), Sibakademstroy (construction), Partner-Invest (construction) - Managing clients regarding IFRS & RSA audits - Managing audit teams consisting from 2-25 persons - Managing audit budgets - Audit quality control - Preparing presentations and making speeches at BDO organized seminars for potential clients - Experience as an internal trainer - Writing article related to audit and accounting for mass media Major clients: • Russian railways (transportation), • Inteko (construction), • Morton (construction), • Aeroexpress (transportation), • Atomredmetzoloto (mining), • Kaluga Remputmash (production and service), • Ostankino dairy combine (food processing), • Zeldoripoteka (construction), • Camozzi (production), • Sibakademstroy (construction), • Partner-Invest (construction)

Department: Assurance and business advisory services, Consumer and industrial products Responsibilities: • Managing of audit projects and related teams consisted from 2-5 people • negotiation of audit timing, issues and audit report with the clients • planning of projects including proposition of number of specialists broken down by grade, estimating of number of hours according to level of expertise needed • searching, selecting and booking of specialists needed for a project according to budget • task allocation between team members based on their experience, skills, difficulty of task and set deadline • developing of junior colleagues through coaching process, helping them in difficult situations and obtaining of feedback from them • setting of objectives for each team member of each project and evaluation of each team member by providing an appraisal and rating • controlling and review through ensuring that required procedures are undertaken by team members and required high standards of quality of procedures and documentation are met • communication with tax department ensuring that agreed scope, set materiality are followed, known key risks and suspected risks are addressed, tax memo is delivered within deadline • communication with other specialists, e.g. valuation department, including setting of objective to review valuation report prepared by external valuator and applying of their results to financial statements • documentation of all steps of thought process in planning according to internal quality standards • Investigating, negotiation and making of agreement with the client about significant issues • Drafting of deliverables (audit opinions, internal control recommendations memo, management representation letter with summary of unadjusted differences enclosed) for manager’s review Audit assurance procedures • understanding, validation and documentation of the client’s business processes: sales, purchases, payroll, fixed assets • testing of key controls of mentioned processes in order to get comfort over their effectiveness and identifying of key risks are to be covered by substantive procedures • substantive analytical and detailed audit procedures over the next financial sections: o Profit and loss: sales, cost of sales, selling expenses, general and admin expenses, other income and expenses, financial income and expenses and others o Balance sheet: fixed assets, construction in progress, intangibles, short and long-term equity and financial investments, short and long-term loans given, goodwill, deferred tax asset, raw materials, work in progress, finished goods, prepaid expenses, VAT input, accounts receivables, cash, share capital, reserves, short and long-term borrowings, deferred tax liability, accounts payable and others • substantive analytical procedures: structure comparison with prior year, with budget, monthly fluctuation analysis, correlation etc. • substantive detailed procedures: tracing of accounting transactions to supporting documents • audit procedures over Explanatory notes to ensure its consistent with financial statements Budgeting experience • preparing of budgets for projects based on agreed contract’s fee, number of hours of specialists needed and minimum realization of 50% required • allocation of budgeted hours broken down by specialists per each section of financial statements • variance analyses of hours actually spent versus budget by each team member on a regularly basis • control assurance procedures including obtaining of variances’ analyses of the client’s budgeted income and expenses versus actual ones for audited period to better understand control environment and goals and objectives of management • applying of professional judgment and skepticism for all audit procedures including variances’ analyses regarding client’s budgets Being in charge for the next clients: • IFRS: Obiedinennie metallurgical zavodi (consolidation), Rodex Group (consolidation) • Group reporting: AR Carton, Henkel Ecolab, “Junior achievements” (public organization), Amer Sports and others • RAS: Reemtsma Volga (Imperial tobacco group), Novartis Pharma, Novartis Consumer Health, TNT Express, Sandoz, Ecolab (Henkel), Samarsky metallurgical plant, Ural steel plant, Glaxo Smith Kline and others Key accomplishments: • successfully finishing in 2008 year of very difficult audit project: o project was started in 2004 year and lasted for 4 years (normal average duration is about 1 month) o audit team was changed three times and not all issues and findings were properly documented o the client’s accounting department and chief accountant were changed three times therefore some records and breakdowns were lost by the client o there were also accounting system replacing from “Skala” into “SAP” and data migrating was done wrongly and inaccurate o there were technical merging of regional branches broken down by individual accounting records in the system into single one which was needed to be also audited o there were a lot material issues identified by the first audit team which were being negotiated for 2.5 years by myself with the client’s management, with my manager, with my director and with our methodological department o as a result of small audit of 2004 year I identified more material issues including material cut-off of expenses which was caused the subsequent restoring of accounting records by the client o I reached the resolution that the client adjusted its accounting books for 2005 year in 2007 which was actually nonsense o it was the first PwC client in all history when I negotiated to re-issue of RSA financial statements which effected that related disclosure was included into Explanatory notes and emphasis of matter – into audit report o I drafted of audit report with 6 very complicated qualifications • I identified of a lot of material issues with audit opinion impact on most of my clients by my team, completed of all audit work by agreed deadline and with high quality of procedures and documentation standards

Servicing of hotel rooms

• Processing statistical information • Forming results into the tables and their further analysis with using different math’s and economic methods of statistics

Economic theory, Theory of natural rent

Economic faculty, Diploma cum laude “Economist. Master of economic theory”

Audit Chamber of Russia, Joint audit cerficate № 01-001674 от 29.09.2016 г.

ACCA, ACCA member

PwC in Moscow, Certificate "Advanced coaching skills" of 16 hours

PwC in Turkey in 2007 and 2008, 2 Certificates "Team manager (2 courses)" of 40 hours each

PwC in Moscow, Certificate "Advanced presentation skills" of 16 hours

PwC in Moscow, Certificate "Communication skills" of 16 hours

Sales training international in Moscow, Certificate "Time management"

Kazan State Financial and Economic Institute, Certificate "Basis of real estate transactions"

Kazan research-and-production association of computer facilities and computer science, Diploma "Automation of accounting on the basis of the program “1С:Corporation 7.7" 28 hours

Kazan State Financial and Economic Institute, Diploma "Chief accountant" of 240 hours

Kazan driver's school, Certificate of completion "Driver’s license “AB”"

English school in Sweden, Diploma of studying English, 40 hours

English school in Finland, Diploma of studying English, 40 hours

Audit Chamber of Russia, Joint audit certificate

ACCA, ACCA member