Contents

Introduction .......................................................................................................................... 3 Our Resources & Capabilities........................................................................................... 4 Our Services ......................................................................................................................... 5 Organization structure ....................................................................................................... 9 Client Service Team ...........................................................................................................10 Coordinating Office ............................................................................................................11 Commercial License ............................................................................................... ...12

Introduction
Mission Our mission is to perform a comprehensive, focused and state of art service, which supports the evolving needs of our clients. Vision We measure our success by the success of our clients. Our Core Values Include: Professional Excellence Exceptional Client Service Respect and Teamwork Professional Development Accountability Long-term Business Relationships Integrity / Honesty Innovation

Mashal Al Zarooni (MAZ CA) Chartered Accountants is a team of dedicated business professionals with the required skills, personal integrity and objectivity needed to render quality service to our clients and the public. We provide this quality service to each client through a responsive and effective relationship personally led. This relationship is based on our understanding and caring for our clients business and his needs. Service Levels Our clients, quite rightly demand a high service; they demand that we challenge them and provide a fresh, independent and commercial approach as well as constructive suggestions. Speed of response underpins our high service levels. We meet deadlines. Credentials and Expertise MAZ CA has undertaken external audit and special assignments for a number of leading foreign and local organizations. MAZ CA has a strong resource pool and network in Dubai for undertaking assignments. MAZ CA has undertaken a number of due diligence and mergers/ acquisition advisory assignments for both local and foreign institutions in Dubai and has specific experience and expertise in identification of critical areas of operations within an organization. MAZ CA is a member of Accountants and Auditors Association (AAA) of UAE which is committed to provide a suitable forum to develop the accounting profession in the UAE by serving its members, the profession, and society. MAZ CA is a listed arbitrator and expert auditor of G.C.C Commercial Arbitration Centre providing arbitration services to local and international organizations.

Our Resources & Capabilities

Mashal Al Zarooni Chartered Accountant (MAZ CA) is owned and managed by Mr. Mashal Al Zarooni and we have versatile staff strength with varying skills and qualifications including Chartered Accountants, ACCAs, CPAs and Masters of Business Administration from leading universities. All strategic decisions are taken by the management committee. The firms services sector is divided into three segments comprising audit, taxation and financial and management consultancy. However, office is under the direct supervision of the Partner who takes responsibility of day to day decisions regarding the operation of that office. Our goal is to deliver to our clients and to our people experiences they value, and that are unique within our profession. We refer this as The MAZ Experience. Our clients enjoy easy access to our professionals locally. Our service teams communicate consistently with clients to anticipate their needs and respond to requests more quickly than our competitors. We deliver quality services on time, without surprises and provide value for our fees. Highly advanced in terms of usage of technology within partner and employees. Core services of the firm include Audit, Accounting, Tax and Specialist Advisory Services. Firms Quality Assurance System Our Guiding Principles: We operate under the principles of corporate responsibility and professional integrity. We ensure that no conflicts of interest arise as we engage our firm in various assignments in different industries. Keeping the sensitivity of the accountancy profession in todays world in view, we assure that our accounts and finance professionals are aware of the developments and changes in International Accounting and International Financial Reporting Standards, and that advice provided to our clients is technically correct according to relevant legal and tax structures of the industries in which they operate. Additionally research work and industry facts and figures used by our teams in assisting our clients are always checked for their authenticity.

Benefits of Working with Mashal Al Zarooni Chartered Accountants

Client Service Excellence High ratio of partner time on assignments Dedicated people bring real expertise Broad resource base of sector specialists - geographically mobile

Integrated Approach Aim to provide solutions rather than services Teams work closely together to deliver the product you require Innovative approach tailored to client needs

Our Services
Our Core Services MAZ CA being a multi disciplinary partnership firm provides services in the following major categories: Accounting and Audit and Assurance Taxation Services Management and Financial Consulting Human Resource Consulting Arbitration Business Formation Services

Audit and Assurance Services Audit and Accountancy division of MAZ CA is led by an Audit Partner. Partner has suitably qualified managers who are in charge of planning and execution of the audits of both multinational and local companies. In addition to compliance with International Accounting Standards and Corporate Legislation, our audits are carried out by implementing the audit manual of MAZ CA. Partner and Managers of MAZ CA are being regularly trained by MAZ CA through their training programs and workshops, which are conducted regularly. In turn, MAZ CA regularly conducts in-house courses and workshops to impart and update the necessary skills of the audit staff. In addition, MAZ CA also conducts an ongoing review of all its assignments to ensure Quality Control and compliance with local regulators standards and procedures. Core service areas include: Audit Services Statutory Audits and assurance Services Internal Audit and Review Operational Audit Information Technology Audit Tax Audit Stock Audit Audit of Trusts Management Audit and Certification work Forensic Accounting and Fraud Examination Risk Assessment Services Regulation Compliance

Accountancy Services Preparation and analysis of Financial Statements Maintenance of books of accounts (Book Keeping) manual/computerized.

US GAAP & IFRS Implementation Preparation of interim and annual financial statements Maintain general ledger Complete monthly and year-end closings Preparation of depreciation schedules Preparing and reviewing fund flow and cash flow statements

Taxation Services MAZ CA also has a prominent taxation services practice and provides this service to a number of international companies and individuals in addition to its audit clients. Our team is active in training programs and conferences on Taxation organized by our team. Advice on taxation aspects of doing business in UAE is regularly provided to international prospective clients of MAZ CA who are evaluating direct or indirect investments into UAE. MAZ CA provides a complete and comprehensive range of services in taxation, both for direct as well as indirect taxation covering clients ranging from large multinational corporations who are provided advice, based on international taxation arrangements and double taxation conventions right down to tax advice for individuals. Core service areas include: VAT and Indirect Taxes. Preparation and filing of returns under various direct tax laws like Income Tax, Wealth Tax etc. Valuation of Stocks, securities etc. for the purpose of various direct tax laws Drafting of relevant deeds, documents, schemes etc. International Tax Planning, preparation and filing. Management and Financial Consulting Services Mashal Al Zarooni is providing consultancy services to both the public and private sector organizations in UAE and overseas covering diverse areas of business and industry. Our overriding objective is to work with our clients to develop practical solutions to enhance business performance. We achieve this by integration of our management consultancy, accounting and auditing, tax and secretarial services teams. Ensuring the success of a business or entity poses an increasingly complex challenge. Business performance is increasingly being measured by international standards with increasing competition in the global as well as local markets. Our firm with its experience in the local market is in the best position for providing the most modern, up to date and experienced advisory services that ensure the achievement of our clients objectives.

Core service areas include: Corporate & Financial analysis and advisory Business Valuations Due Diligence for Mergers & Acquisitions Management Information Systems (MIS) and Standard Operating Procedures (SOPs) Corporate financing/ Mortgage/ Personal loan Consultancy Planning and raising working capital. Planning capital structure. Corporate Funding Patents and Copyrights Privatization Strategy & Market Research/Sector Studies Capital Market & Public Issues Feasibility Studies & Business Plans

Human Resource Consulting Human resource consulting has been one of MAZ CAs major activities. MAZ CA provides a comprehensive range of human resource and business development services. To handle the continuously growing demand for such services, MAZ CA services its clients directly through its partners involvement who perform this critical process for the clients. Core service areas include: Organization Structure & Restructuring Payroll Services Job Evaluation System & Salary Scales Job Description Talent Management HR Audit HR Personnel Services

Arbitration Mashal Al Zarooni (MAZ) is an approved arbitrator and expert auditor of G.C.C Commercial Arbitration Centre. G.C.C Commercial Arbitration Centre has the potential to serve the arbitration needs of the Gulf countries in particular and global economy in general. Connecting the East and the West with its prime location, Dubai is a leading business centre in the Middle Eastern region as well as a prime venue for commercial dispute resolution. It has the facilities and services of the worlds major international business centers with all the attractions of a top tourist destination. G.C.C Commercial Arbitration Centre has simplest policies that can be used to resolve disputes amicably worldwide.

While emerging as a centre of expertise in Auditing, Consultancy, Tax and Human resource, MAZ CA has an enormous pool of experienced professionals from different backgrounds ready to support all kinds of dispute settlements. In addition to local lawyers qualified to advise on UAE and G.C.C countries legal framework, the MAZ CA has association with a wide network of international law firms from several continents, which are readily available to render their consultancy services to international parties. The right outcome for arbitration or mediation is all about the experience, intelligence, and credibility of the neutrals selected. Mashal Al Zarooni is composed of qualified arbitrators whose mission is to deal with arbitration procedures and proceedings inside and outside the U.A.E. Our team handles many cases at the G.C.C Commercial Arbitration Centre, dealing with property, civil and commercial disputes. Arbitration and mediation can be excellent alternatives to litigation. Our goal is to help our clients avoid getting into a dispute. But when they do have to face a conflicting situation, our arbitrators work towards limiting the impact and ensuring a speedy resolution. Our management believes in honest dealings, mutual trust, integrity and transparency with clients and everyone who involves in our activity. Business Formation and Liquidation Services Mashal Al Zarooni Chartered Accountants offers world class professional Business Management Consultancy to investors in the Private, Government, Non-Government and academic sectors. Since being based and established in Dubai, our Business Registration Department offers a spectrum of services, covering all aspects of doing business in the UAE. The UAE offers incoming business all the advantages of a highly developed economy, and with opportunities booming in the world of business today, International Companies seeking to establish a business in Dubai, have a host of alternatives. We are providing business formation services in all of the UAEs Free zones with extreme technical expertise with a friendly personal service, thus helping our clients to meet the challenges and opportunities presented by transition. Core service areas include: Business setup sole establishment, LLC, private listed company, joint ventures etc. Free Zone and Offshore Companies Set up PRO Services Subsidiaries and branches setup Work Process Drafting resolutions and statutory declarations Issuance of Liquidation reports Completion of the liquidation formalities in compliance with the applicable laws

Organization structure

Partner /CEO

Audit Assurance Department

Tax Consultancy Department

Arbitration Department

Business Formation Department

HR Consultancy

Client Service Team

We are proud to offer an experienced client service team, each member of which is committed and enthusiastic about serving clients and welcomes the challenge and responsibility that will come with serving clients. The following chart summarizes the qualifications of team members which are described in greater detail in their biographies included

Team member

Role

Relevant experience Unmatched combination of industry experience as auditor, and consultant which has led to track record of adding values to clients. In early 2010 he formed Mashal Al Zarooni Charted Accountants in Dubai Approved from UAE Ministry of Economy, member of UAE Auditors & Accountants Association. Over 6 years extensive experience includes business risk consulting, organizational change management and strategy articulation and facilitation. Mr. Naveed is Fellow member of The Institute of Chartered Accountants of Pakistan (ICAP). He has over 23 years of experience and some of his specific areas of expertise are: Audit and Accountancy Services; Accounting and Management Information System. Performance Analysis and Evaluation, monitoring and financial restructuring; and Financial Consultancy for various local and multinational companies introducing costing, Mr. Saqlain is an ACCA member and has over 8 years of experience in a big four firm and has been engaged in auditing and accounting services throughout his service. Mr. Saqlain has numerous auditing and accounting services of public listed,

Mashal Al Zarooni

Partner

Naveed ul Hassan Bukhari

Manager

Saqlain Husain

Manager

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government and semi government owned and private entities in his pocket. He has versatile experience of system development assignments as well as financial and management consultancy to his credit Mr. Imtiaz is an ACCA and has over 5 years of versatile experience in the fields of audit and consultancy serving public and private limited companies in various industries including construction, import and export, textile, manufacturing and financial services sectors.

Imtiaz Ul Hassan Javed

Manager

Staff Continuity We assign the same staff from year-to-year on recurring engagements. If the promotion of a staff member results in duplicate roles on engagement, we will discuss the options available for future staffing. We consider it our responsibility to mitigate any transitional issues that arise from turnover.

Coordinating Office
The Dubai office, which will directly service the clients and take overall responsibility for all the services provided. The office has a wide-ranging portfolio of clients and a diverse experience profile having undertaken numerous sectors audit and advisory assignments. Importantly, we are able to provide from this office the full range of professional services required for the assignments.

Address

E-Mail

Contact Persons

Dubai Office [email protected] Mashal Al Zarooni 2403, Al-Attar Centre. Near Dubai International Financial Centre, Sheikh Zayed Road, Dubai Tel: (+971-04) 3589996 Fax: (+971-04) 3589966 P.O Box: 91153 Dubai [email protected] Imtiaz Ul Hassan Javed

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