Network management

President of FinExpertiza Network

Education

• Moscow Institute of Steel and Alloys;
• Open University, UK - МВА "STRATEGY".

Professional skill

• From 1993 till 1997 she worked as an accountant in Spetstekhnologiya holding company and became the Chief Financial Officer of the holding.
• From 1997 till 2012 she was the Managing Partner of FinExpertiza Audit and Consulting Group and Chairperson of the Board of Directors.
• "The Financial Expert of the year" award winner; since 2004 she has been among the ten top directors of audit and consulting market (according to Association of Russian Managers).
• Elena has significant experience in management of projects on asset restructuring, operating efficiency improvement and strategic consulting.
• Since 2008 – independent expert of the Committee on Audit, Risks and Remunerations of JSC Russian Railways.
• 2013-2015 – General Director of OOO FinExpertiza-capital.
• Independent director of the Board of Directors of Subsidiaries and Affiliates of JSC RZD: JSC Freight One, JSC Federal Freight, JSC RZD Zdorovye, JSC Wagon Repair Company-2, JSC Roszheldorproject, JSC Beteltrans, JSC Kalugaremputmash, as well as JSC Medicine for You (Rosimushchestvo), JSC Foratec ETS, and JSC Foratec – АТ.
• Head of audit committees, strategic committees, human resources and compensation committees under Boards of Directors.

Vice President FinExpertiza Network

Education

• Degree in economics from the Peoples' Friendship University of Russia;
• Degree in accounting and audit from The National Research University Higher School of Economics;
• PhD in Economics;
• Auditor's Unified Qualification Certificate;
• Certified Public Accountant of the USA (CPA).

Professional skill

• Has been with FinExpertiza since 2015. Before that, he had been in charge of the financial department of a largest engineering holding company for three years. He took an active part in its formation at the initial stage, raised and structured external finance, entered into transactions, organized accounting, financial accounting and tax accounting, and was responsible for treasury management and management control system;
• Experience of more than 14 years in projects on rendering audit and related services for energy, metallurgy, engineering enterprises and oil and gas enterprises in the Big Four companies;
• Provided transaction support in placing debt and equity securities on the Russian and foreign capital markets for the biggest Russian production holding companies.

Development Director FinExpertiza Network in Europe

Education

• 2018: Advanced Certification for Financial Services Regulatory Framework by the Chartered Institute for Securities & Investment;
• 2015: Advanced Diploma in International Taxation (ADIT) with Chartered Institute of Taxation;
• 2011: Qualified Member of ACA (Associate Chartered Accountant) with the Institute of Chartered Accountants in England and Wales (ICAEW);
• 2007: MSc in Risk Analysis at King’s College London, UK;
• 2006: BSc in Management with Accounting at Royal Holloway University of London, UK.

Professional skill

Professional Skills:

• Extensive experience in international tax planning and financial due diligence services;
• Expertise in business valuations and restructuring, audit and assurance and business advisory;
• Audit and taxation, financial reporting standards, regulatory requirements and industry specific concerns to client engagements;
• Natural leader and motivator, committed to continuous development of the team, heading the Operations with FinExpertiza Cyprus.

2012 – Present: Founder & Managing Director with FinExpertiza Cyprus, Nicosia – Cyprus;
2007 – 2012: Audit Department Supervisor with KPMG, Nicosia – Cyprus.

FinExpertiza Netherlands

Education

Friggo’s extensive education has resulted in the following degrees:

• LL.M, Tax Law, University of Amsterdam, Amsterdam (1997);
• MSC, Philosophy, University of Amsterdam, Amsterdam (1997);
• LL.M, Dutch civil law (civiel effect), University of Amsterdam (2002);
• LL.M, International Tax Law, International Tax Centre, Leiden (2005).

Professional skill

Professional career

After graduating in Tax Law and Philosophy, Friggo started his career in taxation at PriceWaterhouseCoopers, where he worked from 1998 until 2001. Subsequently, Friggo worked with two leading Dutch law firms (2001-2008). Friggo was admitted to the Dutch Bar Association per 2001. Here, he further specialized himself in tax issues with an international dimension, such as cross-border investments and international trade and labour. At the same time, Friggo obtained an LLM in Dutch Civil Law and an LLM in International Tax Law. In 2008, Friggo started building the practice that acts under the name of Kraaijeveld Coppus Legal today.

Professional memberships

To stay up-to-date on relevant changes and to maintain a wide professional network, Friggo is member of the following professional organisations:

• Dutch Bar Association (Nederlanse Orde van Advocaten);
• Dutch Association of Tax Professionals (Nederlandse Orde van Belastingadviseurs);
• Dutch Association of Tax Attorneys (Nederlandse Vereniging voor Advocaat-Belastingkundigen);
• Dutch Association of Tax Studies (Vereniging voor de Belastingwetenschap);
• International Fiscal Association (IFA);
• International Bar Association (IBA).

Publications

Friggo is responsible for the Netherlands section of the annual report “Getting the Deal Through - Tax on Inbound Investment”, (the official research partner of the IBA).

Speaker and presentations

Friggo has been a speaker at international conferences including

• Moscow University on recent tax developments in the Netherlands
• Kiev on the tax EU Anti-tax avoidance directives
• London on investment fund structuring
• Cyprus on structuring of private wealth
• Zurich on wealth structuring for CIS Ultra-High Net Worth Clients

Recent notable deals

Friggo worked in the past years on the following projects:

• Advising the Russian investment fund Baring Vostok Capital Partners in relation to various investments;
• Advising a leading Russian private equity group on Dutch tax matters for publishing, technology and real estate investments;
• Advising a listed Kazakh mining group with the Dutch tax aspects of its corporate structure;
• Advising a Moscow based leading wealth management advisory firm with the Dutch tax aspects of various of its clients;
• Advising a leading internationally operating Russian satellite and nanotechnology development and production company General Satellite with its (international) transfer pricing structure for its R&D and IP activities;
• Advising a leading Kazakh mining company in restructuring their multi-sleeve investment structure in various jurisdictions;
• Advising on and structuring of a financing and investment structure into a Georgian iron ore smelting plant Rustavi Steel for a UK based

FinExpertiza Serbia

Education

• Certified External Auditor - Member of the Chamber of Certified External Auditors - Republic of Serbia - Active member since December 2010
• Certified Internal Auditor - Member of the Chamber of Certified Internal Auditors - Republic of Serbia - Active member since December 2011
• Member of the Association of Certified Fraud Examiners (CFE) - Active member since December 2018
• BA (Hon) in Economics - Faculty of Economics, University of Belgrade, Serbia - International trade and finances

Professional skill

Twelve years of professional experience in audit, tax and financial advisory from which last five years acting as an Owner & Director in FinExpertiza d.o.o. Belgrade.

Service experience / Key qualifications

• Audit of the financial statements and financial reporting packages prepared in accordance with local and international accounting and auditing standards
• Comprehensive knowledge of IFRS, US GAAP as well as variety of Group Reporting policy demands (German, Austrian, Slovenian, Belgian, Italian and Greek)
• Advisory services (Audit related services) and Agreed-upon procedures engagements relating to financial information:
• financial due diligence (both buy and sell side)
• management accounting support services
• Internal controls process of implementation
• Pre-packaged sales
• Non-profit sector
• Budgeting and planning
• M&A
• TAX legislation
• Financial management support
• Controlling
• Forensic accounting services
• Non-profit donation projects from EBRD for Republic of Serbia
• SIEPA Reports
• Monitoring the implementation of the information system
• Implementation of plant accounting and cost calculation of inventory in production companies
• Risk Consulting projects as well as Accounting advisory support
• Acted as a trainer for ISA and IFRS to the Clients

Representative Clients:

Eighteen years of experience in audit, internal audit, advisory, risk consulting, tax and all types of financial and accounting services for companies with different line of businesses: various types of production (energy, glass, medical equipment, food, drugs, oil&gas), agriculture industry, non-profit sector, trade and retail industry, automotive industry, marketing&media industry, railway industry.

FinExpertiza Egypt

Education

• Degree in Accounting - 1982 Helwan University.
• Postgraduate Degree in Auditing & Tax - 1997 Ain Shams University.

Professional skill

• From 1982 till 1990 he worked as an accountant in International Federation of Islamic Banks (an OIC Organization) and became the Chief Financial Officer of the federation.
• In 1990 he received Chartered Accountant license to practice Legal Accounting and Audit.
• In 1990 he was the Founder and Managing Partner of HCA - Hafez Sharaf El-Din & Co.
• In 1995 he received license as Auditor of Joint-Stock Corporations.
• Registered authoritzed auditor (non-state-officals) at Accountability State Authority.
• Registered athorized auditor at Centeral Bank of Egypt.
• Member of Egyptian Society of Accountants and Auditors.
• Fellow of Egypt Tax Society.
• Advisor in Egyptian Society for Public Finance & Taxation.
• Member of Egyptian Society of Tax Awareness Development.
• Associate of Arab Federation of Accountants & Auditors.

FinExpertiza Indonesia

Education

• Degree in Economics (Accounting) Parahyangan Catholic University - Indonesia
• Best Graduate of Indonesia Professional Education of Accounting (Pendidikan Profesi Akuntansi) Padjajaran University - Indonesia
• Master Degree of Accounting Padjajaran University - Indonesia
• Indonesia Certified Public Accountant (CPA) holder, members of Indonesia Institute of Certified Public Accountants (IAPI)
• Indonesia Chartered Accountant (CA) holder, members of Institute of Indonesia Chartered Accountants (IAI)
• Indonesia Tax Consultant Certificate (BKP) holder

Professional skill

Professional Skill

• Fourteen years of professional experience in audit, taxation and Advisory in many industries including trading, manufacture, agriculture, transportation, and services
• Engaged by more than 55 foreign investment companies which 25 of them are the subsidiary of the Listed Company in Japan, Korean and China

Key of Expertise

General audit, due diligence, foreign investments, public entities, tax planning and complience

• Founder of FinExpertiza Indonesia
• Managing Partner and founder of Warnoyo and Mennix - Registered Public Accountant

FinExpertiza Turkey

Education

• Ankara University Faculty of Law Justice (1981).
• Anadolu University Faculty of Economics (1985).

Professional skill

• From 1984 till 1988 he worked as a Director in Ministry of Justice.
• From 1993 till 1996 he worked as an accountant in Mehmet Yolcu Accountant Office.
• From 1996 till 2013 he worked as an accountant and partner in Dayanışma Accountant Office.
• From 2006 till 2008 as a Director in Chamber of Certified Public Accountants.
• Mehmet Yolcu, who served as the Chief Auditor in an independent audit company authorized by the Capital Markets Board between 2008-2011, is still the Chairman of the Board and Partner at Adalya Uluslararası Bağımsız Denetim Ve Smmm A.ş.
• 36 Years of Technical Experience in the Profession.
• Three Main Areas of Expertise: IFRS Accounting, Financial Reporting, Auditing, Factoring.

FinExpertiza Armenia

Education

Professional skill

FinExpertiza Belarus

Education

• Belarus State University of Economics.
• Kozminski University, programme Executive MBA.
• Audit qualification certificate.
• Tax advisor qualification certificate.
• АССА DipIFR.

Professional skill

• From 1998 to 2005 - started working in the Inspectorate for Ministry of Taxes and Charges, worked his way to chief tax inspector for taxation department of legal entities. Following 2003, was acknowledged the best official of tax bodies in the Minsk region.
• From 2005 to 2014 - chief accountant of DORELECTROMACH GROUP. In 2006 - the winner of contest Best Chief Accountant held by magazine the Chief Accountant for the Industry nomination.
• Since 2014 - director of FinExpertiza-Bel Group.
• Has got a significant experience in project management on assets restructuring, optimization of taxation, development of accounting and management accounting. An author of publications of accounting and taxation.

FinExpertiza Georgia

Education

Professional skill

FinExpertiza Kazakhstan

Education

Professional skill

FinExpertiza Kazakhstan

Education

Professional skill

FinExpertiza Kirghizia

Education

• Kyrgyz State National University, faculty of Economics.
• Certified auditor holding a qualification certificate № 00090 issued by State Committee attached to KR Government on financial reporting standards on 19 January 2005 with the right to perform audit activities.
• Certified tax advisor holding a certificate #35 issued by the Ministry of Kyrgyz Ministry for Economy and Finance with the right to perform tax advisory services.

Professional skill

• February 2014 - Up to present - ZAO V.Yakobs-Audit, director.
• July 2007 - ZAO V.Jacobs-Audit, deputy director for coordination and planning.
• June 2005 - ZAO V.Jacobs-Audit, head of department, managing partner, auditor.
• March 2004 - ZAO V.Jacobs-Audit, leading specialist, group head.
• March 2002 - ZAO V.Jacobs-Audit, senior assistant auditor, group head.
• November 2001 - AOZT V.Jacobs-Audit, assistant auditor.
• 2001 - ACB Kyrgyzcredit, chief accountant.
• 1994 - 2000 - ACB Kurlush-Bank, senior specialist.
• 1993 - 1994 - ACB Kurlush-Bank, senior specialist OBUiO.
• 1992 - 1993 State Bank of Kyrgyzstan, economist for accounting management and inter-bank settlements.
• 1989. -1992 - ACB Kyrkyzprombank, accountant of OBUiO.

FinExpertiza Uzbekistan

Education

Higher Education - The Tashkent State University of Economics, specialization: economist.

Professional skill

Period of service in audit - since 1995.

• Working experience as the chief accountant at production enterprises and in a subdivision of the Ministry of Foreign Economic Relations of the Republic of Uzbekistan.
• Nailya Musina is the founder and the director of LLC JSC AUDIT - VARN since the company foundation in 1996.
• Since 2011 - auditor’s certificate No 01015 of a new type.
• САР certificate (CIPA program).
• Permanent member of the Chamber of Auditors of the Republic of Uzbekistan.
• Honorary Member of the National Association of Accountants and Auditors of the Republic of Uzbekistan since September 14, 2012.
• An active participant of briefings of the Ministry of Finance of the Republic of Uzbekistan with regard to preparation of regulatory and legislative documents.
• Nailya Musina has educated several generations of accountants and auditors.

FinExpertiza Turkey

Education

• Vocational High School of Finance Ankara.
• Ankara Gazi University Economics.

Professional skill

• He started his career at Revenue Management Directorate of the Ministry of Finance in 1982 and worked there till 2017.
• In 2017 he became the Chairman of Itimat Global Network Management A.Ş.
• He is acting as Sworn in CPA and Head Auditor in Charge and as Partner.
• He is a member of TURMOB (Union of Chambers of CPA’s and Sworn in CPA’S), KGK (Public Oversight Committee) and Association of management Consultants.

FinExpertiza Kazakhstan

Education

• Almaty University of Technology and Business
• Qualification Certificate of Auditor of the Republic of Kazakhstan
• Qualification Certificate of Tax Advisor the Republic of Kazakhstan
• CIPA international certification
• Qualification Сertificate of the second category of the Natіonal Securіtіes Commіssіon of the Republіc of Kazakhstan, activity on registration of transactions in securities
• Diploma in International Financial Reporting (DiPIFR Rus)

Professional skill

• From 1994 till 2008: working experience in trade, industrial, construction and опыт работы в торговых, промышленных, строительных и diversified enterprises in positions ranging from accountant to financial director (JSC Troitskoe, LLP Standard-999, JSC Promsvyaz, LLP KZTI)
• From 2008 till 2016: Coordinator of audit projects in independent audit company LLP Inaudit
• From 2016 till 2017: Director of LLP TAMIZ AUDIT
• Since 2017 - Director of independent audit company LLP PROGRESSAUDITKZ

FinExpertiza Hungary

Education

Managing Partner

• Law degree at the Faculty of Law of ELTE University.
• International studies with an emphasis on Franchise Law at the Saarbrücken University School of Law.
• Ph.D.

Professional skill

• Became a member of the Budapest Bar Association in 1996.
• Founded the Ratky & Partner Law Firm in 1999.
• Member of Swisscham Hungary, German-Hungarian Industry- and Trade Chamber and Japan-Cham Hungary.

FinExpertiza Saudi Arabia

Education

• Holds bachelor degree in Accounting from King Saud University with honor
• Member of Saudi Organization for Certified Public Accountants
• Member of Institute of Financial Accountants of U.K
• Member of Institute of Public Accountants of Australia
• Member of Saudi Authority of Accredited Valuers - Business Valuation
• Member of Saudi Authority of Accredited Valuers - Machinery and Equipment
• Capital Market Authority Certified Member - CME1

Professional skill

• Worked for PwC at Assurance and Transaction Services
• Served as Chief Financial Analyst at Aseer Holding Company
• Worked as Chief Financial Officer at Public Telecommunication Company
• He was the Senior Manager of Investment and Business Development of Amjad Holding
• Also worked as Head of Corporate Finance at MEFIC
• Founder and Co-Founder of numerous organizations such as Naverways Logistics, Lazar Technologies, BMB Group, and others
• Founder of MQA Consulting and Investment Group
• Board of Director member for number of Saudi and international organizations

FinExpertiza Turkey

Education

Dokuz Eylul University, Izmir, Faculty of Economics and Management (1998)
Dokuz Eylul University, Izmir, Faculty of Finance (1998)

Foreign Trade Specialization Certificate (2008)
CMB Independent Auditor License (2011)
TURMOB Certified Accountant License (2012)
KGK Independent Auditor License (2014)

Professional skill

Göksal Altun started his career as a tax inspector. After ten years of work in that position, he joined the Union of Chambers of Certified Public Accountants of Turkey (TURMOB) in 2008.

In 2014, Göksal Altun founded the company And Spica Yeminli Mali Müşavirlik A.Ş. Since then, he has been managing the business as Chairman of the Board of Directors. In 2022, And Spica joined forces with Adalya Uluslararası Bağımsız Denetim SMMM A.Ş., and the business alliance started to develop an international practice.

FinExpertiza United Arab Emirates

Education

Mr. Atik Munshi, the founding member and managing partner of Enterprise House, is a distinguished Fellow Chartered Accountant hailing from India. Apart from the being a qualified Chartered Accountant, he is a Certified Fraud Examiner (CFE), a Certified Internal Control Auditor (CICA), and has been a crucial and decisive member of a number of prestigious organizations in the field of accountancy and fraud investigations.

Away from being an eminent professional, Mr. Atik Munshi is a prolific thinker, a wonderful speaker and a dynamic leader who possesses highly creative writing skills. His passion for constant learning and his ability to write on various topics has helped him pen down numerous articles for different news publications being Khaleej Times and the Gulf News to name a few. He has also authored several books ranging from fiction to non-fiction.

From being the founding member and managing partner of Enterprise House, Mr. Atik Munshi, has also acted as a board member for certain reputed companies in the UAE and has garnered well over 25 years of experience in the UAE as a senior equity partner and board member at a prestigious (top ten) accounting firm.

Professional skill

Mr. Atik Munshi, through his professional voyage spanning in excess of 25 years as a senior equity partner in the UAE, has garnered expertise and specialization in the following disciplines

- Mergers & Acquisitions.
- Forensic Accounting.
- Business setup, expansion and diversification in mainland, free zones as well as in offshore jurisdictions.
- Audit.
- Compliance advisory.
- Real Estate advisory which includes project feasibility, project selection, project marketing, and negotiations.