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Consulting House of Expertise Office Dr. Salah El Sharkawy & Associates CEH- INPACT GLOBAL Accounting, auditing, tax and consultancy office operating since 1991 in Egypt, UAE and Saudi Arabia - The main center is located in Nasr City, Cairo and professional partnerships with offices in Alexandria and Giza CEH is the only member of INPACT GLOBAL in Egypt. INPACT GLOBAL is an alliance and a global network of accounting firms around the world consisting of 136 accounting firms in more than 65 countries across 6 continents with a number of offices exceeding 225 offices and our membership in this alliance explains to us a focus on implementing our services in accordance with international standards and the latest procedures applied in the profession of accounting, auditing and consulting - The large size of the consulting house of consulting office d Salah El-Sharkawy and its CEH associates specialize in business fields for each of the different sectors and fields of work that serve business, economy and companies Professional groups specialized in accounting and auditing services In the office there is a council of partners that defines the strategies of the office and its goals and the means that achieve the goals. These strategies and goals vary from year to year. In the office there is a committee for professional advice and consultations that meets when needed to convene to give advice to the members of the office in the event of a professional and technical difference We have independent auditing working groups to deal with each business sector alone. A working group for non-banking financial services, a working group for the industrial sector, a working group for the commercial sector, a working group for the agricultural and services sector, a working group for the contracting and real estate investment sector, a working group for accounting services for companies and bookkeeping institutions, a working group for internal auditing, policy-making and procedures development. - Such a system used in the office allows professionals to gain more knowledge and experience in each sector, which leads to our audit being implemented in accordance with the highest professional standards and efficiency. - The financial statements issued by our office comply with the highest local and international standards when applied in accounting For review, these data are acceptable in Egypt and abroad. - The Office of Consultant House enjoys consulting Dr. Salah El Sharkawy and CEH Associates with a respectable and good reputation in the economic environment and the various business services in Egypt this explains how our customers can make strategic decisions with confidence based on our financial statements and reports and our recommendations. - The office has a large number of accountants and auditors within its ranks, members of the Egyptian Association of Accountants and Auditors ESAA and others who are enrolled in the association to study and obtain because it is among the continuity in the office for the accountant to obtain membership in the association - Our accountants are constantly subject to vocational education and training in the latest accounting and technical trends A working group specialized in tax work, international agreements and the prevention of double taxation We have working groups specializing in tax work of all kinds. Business Tax and Commercial Tax Working Group. Salary Tax Check Working Group. VAT Check Working Group. Working Group to Check Withholding Tax and Stamp Tax, Withholding Tax, Stamp Tax. A group of consultants for international agreements and the prevention of double taxation. The office has a group of advisors from the field and from tax work sites in various tax work. A working group specialized in consulting work The office has a working group and cooperation agreements with a number of scientifically and professionally qualified consultancy and evaluation offices in the fields of determining the fair value of the share, corporate valuation, real estate valuation and machinery, economic feasibility studies, corporate restructuring and assistance in obtaining financial financing from banks and investment funds Participation and professional cooperation outside Egypt We have professional agreements and partnerships with a number of offices and professional companies in both the UAE and Saudi Arabia, and we provide technical support and accountants for them from Egypt

Partners

Dr. Salah El-Sharkawy The executive partner and founder of the office • License to practice accounting profession number 8822 • A license to practice at the Financial Supervisory Authority, No. 320 • License to practice in the Central Bank of Egypt, No. 389 • A license in the Central Auditing Organization, number 1165 • Fellow of the Egyptian Association of Accountants and Auditors (ESAA) • Fellow of the UK Chartered Accountants Association • Member of the Audit Committee of the INPACT GLOBAL Foundation for the Middle East and Gulf region • Experience of more than 30 years in the field of accounting and management • Fellow of the Egyptian Tax Association (ETS) • Adviser to the Egyptian Association for Public Finance and Taxes • Accounting expert at the Economic Court, Ministry of Justice • Consultant at the Egyptian Industrial Modernization Center • Holds a PhD in Accounting and Auditing

Dr. Mostafa Tag Eldin Evaluation and Governance Partner • Adviser and business partner for evaluation and economic studies • Certified board member accredited by the Egyptian Center for Directors and approved by the Egyptian Capital Market Authority and the Risk Metrics Group in the United States of America. British Board Certified Financial Advisors. • Adviser to a large corporate group on governance. • CEO of Consultancy Group for Expertise Consultation and Project Appraisal. • holds the title of consultant as an international arbitrator accredited by the International Arbitration Center. • Member of the International Arbitrators List, Ain Shams Law Center for Arbitration. • An evaluation consultant accredited by the Central Bank of Egypt. • Consultant evaluation and feasibility studies approved by the National Bank of Egypt. • Accounts auditor of joint stock companies accredited by the Central Auditing Organization • Certified legal appraiser expert from the Ministry of Trade and Industry. • Financial expert (accountant - bank) in the economic courts • Real estate finance expert accredited to the Mortgage Finance Authority. • Fellow of several professional societies. • Worked in university teaching from 1968 until 1982

Ahmed Harb Auditing partner • Fellow of the Egyptian Association of Accountants and Auditors • Practice the profession of auditing in international offices • Auditor of joint-stock companies accounts • Worked in the field of corporate financial management • Experience of more than 17 years in the field of accounting and auditing

Nabil El-Sharkawy The tax and administrative partner • Auditor of joint-stock companies accounts • More than 20 years’ experience in taxes and tax dealings • More than 20 years of experience in incorporation, mergers and acquisitions and company qualification

Mostafa El-Sharkawy Development and consulting partner • Auditor • Holds training courses in the field of management and business development • Holds courses in the field of financial analysis • Holds courses in the field of planning and budgets

Executives

Dr. Osama Raouf Abbas Deputy Director of audit for external audit affairs • Doctorate in Bank Accounting • Auditor of joint-stock companies accounts • Practice the profession of auditing in international offices • Experience of more than 15 years in the field of auditing and accounting

Ahmed Al-Nagar Tax Director • Member of the Egyptian Association of Accountants and Auditors • Auditor of joint-stock companies accounts • Has multiple tax courses and participated in workshops and seminars in business and tax fields • More than 10 years’ experience in the tax business

Islam El-Sayed Director of Foundation, Mergers and Governmental Procedures High appeals lawyer • More than 8 years’ experience in the field of company formation, legal transfer, merger and acquisition

Hossam Farouk Audit Manager • Member of the Egyptian Society of Accountants and Auditors • Observer of the accounts of the shareholding companies • Experience gained from global accounting offices