GCA provides a wide range of professional services including credit rating, family business advisory, internal audit, risk management, accounting, ethics and compliance, business consulting, financial audits, and tax services. They have a team of over 15 professionals with over 100 years of combined experience working with large multinational firms and financial institutions. GCA aims to offer tailored solutions to clients' needs through close engagement and ensuring project objectives are met. They have experience across multiple industries and regions.

1. 1
AUDIT
ADVISORY
CREDIT RATING
TAX

2. Contents Page No.
Why Chose Us 3
Our Team 4 – 8
Global Experience 9
Industry Experience 10
Our Service Solutions to Match Your Needs 11 – 20
• Credit Rating 12
• Family Business & Wealth Management Advisory 13
• Internal Audit 14
• Risk Management & Advisory 15
• Accounting Advisory & Bookkeeping 16
• Ethics & Compliance Review 17
• Business Consulting 18
• Financial Statement Audits 19
• Tax Services 20
Case Studies 21 – 24
Key Contacts
Shaheen Ali
Managing Partner
Tel (o) : +971 (2) 6228 868
Tel (m) : +971 56 4036 924
email : shaheen.ali@globalaact.com
Sabah Razak
Partner
Tel (o) : +971 (2) 6228 868
Tel (m) : +971 50 1066 882
email : sabah.razak@globalaact.com
Global Chartered Accountants 2

3. Why Choose Us?
About Us
• We are a team of professionals with a cumulative
experience of over 100 years in Risk Management,
Audit and Consulting with the Big 4 professional firms
and financial institutions.
• We have worked with and advised some of the leading
industry players in the region and have played a
decisive role in their development.
• Our local expertise backed with internationally
recognised professional credentials and extensive
industry knowledge equips us to provide you optimal
advise in our consulting function.
• We currently have a client base of 145 small and
medium enterprises and are in phase of further
expanding our client base through wider portfolio of
services.
• Operating in the UAE since 2005.
We are Different, Know Why:
• We engage very closely with you and the identified
project managers in defining our scope, periodic review
meetings and holding closure meetings to ensure
project objectives are met.
• All of our team members have held compliance and
functional roles. We know what it means to lead and
execute transformation projects.
• We don’t stop at giving recommendations, we work with
you in implementations.
• We are constantly on the look out of value adding
opportunities for your business.
• We discuss sensitive matters honestly and
professionally.
Global Chartered Accountants 3

4. Our Team
Managing Partner: Shaheen Ali
• Shaheen Ali is a strategically focused Finance professional
with experience in Assurance, Financial Control & Reporting,
Corporate Governance, Financial Due Diligence and
Investment Appraisal.
• He is a fellow member of ACCA, a member of the UAECA, a
Bachelors in Applied Accounting and executive management
certifications from the Harvard Business School.
• He has held C level role with a US based financial
technology company and a senior management role with a
UAE based conglomerate, where he was responsible for
multiple facets of the respective organization’s financial
reporting framework, mergers and acquisitions, investment
appraisals, credit function and internal controls.
• Prior to that, Shaheen has worked at KPMG, in UAE and UK,
with specialization in IFRS & UK GAAP and has played
critical roles in audit and internal control reviews for FTSE
100 and Global entities in UK, US and UAE.
Partner: Sabah Razak
• Sabah is a member of the American Institute of Public
Accountants (AICPA), and holds a Bachelors in Accounting
and Post Graduate Diploma in Financial Management.
• With over 27 years of experience across various industries,
he is an expert in Financial control and reporting, ERP
systems, developing accounting policies and procedures,
advising on internal control procedures, contract
management and corporate strategic planning.
• He has led the finance function of UAE based group for 11
years where he was primarily responsible for new business
feasibility studies and investment appraisals.
• Sabah established GCA and successfully managed the
entity for 10 years. He has advised over 100 clients in the
UAE on various audit and consulting engagements.
Global Chartered Accountants 4

5. Our Team
Consultant, Risk Management: Ciby Joseph
• Ciby Joseph FRM (GARP, USA), FCA (ICAI, India) is a
finance professional with over 22 years of experience in the
banking and consulting spectrum.
• He has previously held senior management positions at
HSBC and Lloyds TSB Bank Plc.
• His expertise includes debt syndication, structured debt
management, credit risk management, risk management,
and derivatives.
• Ciby has authored 2 books: “Credit Risk Analysis” (McGraw-
Hill India, 2006) and “Advanced Credit Risk Analysis &
Management” (M/s. John Wiley & Sons, U.K. 2013). He has
also penned articles on credit risk related topics and
conducts training programs on credit risk.
• Ciby is also a regular invite at several financial seminars.
Adviser, Family Business: Vinod Krishnan
• With over 30 years of advising families and family business
amongst others, Vinod has acquired expertise in assisting
ultra high net worth families in the region to develop a
Family Charter that captures the core values of the founder
for effective family governance, formulate a robust
succession plan and establish inheritance criteria to
distribute and preserve Financial capital, Family governance
capital, Human capital and Social capital.
• Vinod also assists families to set up family offices for wealth
management. He has worked alongside asset managers in
thirty countries through the developed, emerging and frontier
markets in all asset classes from equities, fixed income,
commodities, currencies, structured products, real estate,
private equity and aviation leasing & financing.
• He holds a postgraduate degree in Management from the
University of Bombay and executive management
certifications from the Harvard Business School. He was
formerly with Tata Consultancy Services before heading a
significantly UHNW Family Office in the Middle East.
Global Chartered Accountants 5

6. Our Team
Consultant, Ethics & Compliance: Younes Mohammed
• Younes has over 15 years combined experience in the areas
of Compliance, Anti- Fraud, Corporate Governance, Business
Risk, Internal Audit and Financial Control. He was involved in
the Telecoms, Banking, Pharmaceutical, Manufacturing, Oil &
Gas, Construction and Hospitality sectors.
• Younes has previously worked with Deutshbank SA (Paris),
ING Direct (Paris), Airliquide (Paris), Protiviti (London),
Cemex (EMEA) and Ernst & Young (MENA).
• He earned a Master in Business and Administration
Management specialising in Accounting and tax systems and
a Master in Commercial Management specialising in Banking
and Insurance IUP Management Commercial from Paris XII
University.
• Younes is a French National of Mauritanian/ Moroccan
decent and speaks French, English, Spanish and Arabic.
Global Chartered Accountants 6
Consultant, Legal: Kartike Kathuria
• Kartike Kathuria (LL.B, LL.M) has been Head of Legal at a
US Fintech Company, with 10 years of experience in deal
structuring, negotiation, corporate and private equity focused
acquisitions and disposals, as well as on fundraising, capital
issuances and corporate restructurings.
• He has developed expertise in managing relationships on a
government and private level across Europe, the Middle
East, Africa and India.
• Most recently, he acted as Lead Counsel on a multimillion
dollar agreement for the provision of services and revenue
share with a large commercial bank in the UAE.
• Prior roles include legal consultancy for Oxford University
and pharma giant Sanofi-Aventis.

7. Our Team
Consultant, Marketing: Alison Horace
• Alison Horace has over 20 years of marketing experience
in the Investment Banking and Retail banking sectors.
• She is a creative leader in investment and retail banking
marketing, product, business development, turnaround
and transformation strategies. Alison has also been
instrumental in leading multi-million dollar launches of
completely new banking entities from greenfield site to
regional retail banking services.
• Alison has held senior roles at Credit Agricole, Merrill
Lynch, Aabar Investments and Alizz Islamic Bank in
London, New York, Hong Kong and the Middle East.
• In her most recent role, she heads the marketing function
from a creative, tactical and digital transformation for one
of the UAE's largest retail banks.
Global Chartered Accountants 7
Consultant, Technology: George Thomas
• George Thomas has been a career technologist for over 20
years. Over the course of his career he has worked for
international firms such as Cable & Wireless (LIME), The
Learning Company, Monster.com, Keane Inc. and CIBC in a
number of roles ranging from and including software
development, system architecture, management consulting
and executive leadership.
• He was the Senior Director of Technology for CIBC
FirstCaribbean and was responsible for evolving CIBC’s
technology platform which is spread across seventeen
countries in the English and Dutch Caribbean.
• George’s UAE experience include developing mobile wallets
for a leading local bank and other corporates.

8. Our Team
Global Chartered Accountants 8
Associate Director: Jamsheer Poozhithara
• Jamsheer, with more than 10 years of experience has
gained exposure in a wide spectrum of Audits and Finance &
Accounts Management entailing financial planning,
budgeting, financial reporting, cash flow management and
financial modelling.
• Jamsheer is a member of the ACCA and UAE CA, and holds
an advance diploma in applied accounting from CIMA and
CertFRS.
• In his last role, Jamsheer headed the finance function of a
leading Shipping, Freight forwarding and Logistics group in
the UAE. Prior to that he worked with Crowe Horwath, a top
8 global accounting firm, where he was in-charge of various
statutory and internal audit assignments.

9. Global Experience
Our audit and consulting functions have staff with hands on experience in regional and international frameworks.
Working Experience Clients Served
Global Chartered Accountants 9

10. Industry Experience
Banking and
financial
services
Government &
infrastructure
Family owned
business
groups
Transport &
logistics
Hospitality,
travel & leisure
Technology
Consumer
goods
Manufacturing
and trading
sector
Telecommunica
tions
Not for profit
entities
Shipping &
Freight
forwarding
Oil & Gas
Global Chartered Accountants 10

11. Tax Services
Our Service Solutions to Match Your Needs
Family Business & Wealth Management Advisory
Internal Audit
Risk Management & Advisory
Accounting Advisory & Bookkeeping
Ethics & Compliance Review
Business Consulting
Financial Statement Audits
Global Chartered Accountants 11
Credit Rating

12. Key Questions You Should Ask?
? How can I lower my cost of
borrowing?
? How do I access alternate sources of
funding?
? How can I lower costs in a public
issue?
? How can I differentiate my company
from the competitors?
? Can I obtain instant recognition to an
unknown issuer?
? How can I obtain credit facilities from
my key vendors without disclosing my
financial information?
? How can I speed up the credit review
process when I apply for loan from
financial institutions?
Our proposition: GCA will prepare you to ensure you receive a good credit rating from one of the
international credit rating agencies (Standard & Poor’s, Moody’s, Fitch Group). Our Advisers are rated
amongst the best in the region.
 Easy access to investors for resource mobilisation using
press media, especially for investors who prefer the certainty
on timely profit payments and principal on an instrument with
better rating.
 Wider choice on financial institutions competing to provide
financing at lower rates.
 Enhanced credibility and easy understandability of the
instruments issued by the Company, enabling easier
investment decisions.
 Benefit of lower costs on public
borrowings. The safer securities are
sought by investors with low risk
preference, although yielding lower
returns.
 Lower interest rates offered by financial
institutions to customers with good credit
ratings.
Increased investor confidence, enabling
capital infusion for accelerated organic
business growth.
 Improved public profile and competitive advantage in dealing with
customers, who feel confident in the utility products manufactured
by the rated companies.
 Use of credit ratings as a recognition to a relatively unknown issuer,
when entering into new markets.
 Easier for the financial intermediaries to appraise the Company’s
credit position and seek potential investors.
Global Chartered Accountants 12
Credit Rating

13. Major findings that lead to family
conflicts:
• Lack of communication between
the founder(s) and spouses/next
generation.
• Asian and Middle Eastern families
are less willing to separate family
hierarchy from organizational
hierarchy.
• Founder is hesitant to handle
succession challenge; incoming
generation does not know how to
raise the issue of succession.
• Poor succession planning forces
the founder to return to managing
the business after retirement,
clouding his role as a mentor/non-
executive chairman, after
transition.
Global Chartered Accountants 13
Ownership
FamilyBusiness
Only 30% of family businesses
transfer, successfully, from the
founding entrepreneurs to the
second generation. Only 12%
pass on from second to third
generation and only 3% pass
on from third to fourth
generation.
Vision of the founder
Values held close by founder and family members
Roles and Responsibilities of family members involved in
business
Share Ownership and Voting Rights for multiple-generations
Strategic goals of the business in line with the Founding
Vision
Board Representation by Family Members
Succession Planning
Non-Family Member Employment (Strategic & Operational
levels)
Family Meetings
Family Councils
Family Committees
Family Office – Wealth Management
Philanthropy
NextGen Education, Orientation and Development
Our Proposition:
The Family Constitution (Charter)
Clear
Business
Leadership
Family
Conflicts
(Interpersonal
& Business
related)
Family Business & Wealth Management Advisory

14. Internal Audit
Key Questions You Should Ask?
? Is there a risk and control culture in my
organisation?
? Who takes ownership of risks in my
organisation?
? Who is accountable for the known and
identified risks in my business
processes?
? What processes does your
organisation have to identify non-
compliance and manage exception
reporting?
? How do I change ‘Control is not my
business’ attitude among employees?
? Management reduced controls to
reduce costs. But what is the real cost
of reduced controls?
? Is there a framework to monitor the
status of actions planned to mitigate
the risks?
We provide complete range of internal control
review services, including:
We would express a clear and concise
opinion on:
• Quality of your process framework
and business controls.
• Whether your company is being
adequately managed.
• If critical risks in your business are
being identified and / or adequately
addressed.
• If your business objectives are likely
to be met.
We will also investigate frauds we come
across as part of such reviews, with a view
to understand the background and identify
mitigating actions.
Review of
Corporate
Governance
framework
Policies and
Procedures -
completeness
and adequacy
Risk Control
reviews of
business
processes
Control
testing and
Penetration
testing for
existing
controls
Data analytic
reviews
Audit of third
party service
providers and
contracts
Performance
improvement
reviews
Global Chartered Accountants 14

15. Key Questions You Should Ask?
? Am I successfully responding to the
ever changing external / internal
quadrants?
? Am I setting appropriate tone &
expectations?
? Am I reducing variability in outcomes?
? Am I aligning strategy and culture
with risk management?
? Am I integrating management of risk
silos?
? Am I enhancing Corporate
Governance?
? Am I enhancing key stakeholder &
investor confidence?
GCA will assist you with adopting an appropriate
ERM suite commensurate with the size of your
Organization through :
 Developing a structured approach to
understand and managing risk.
 Embedding Risk Culture as a way of business
conduct.
 Integrating and aggregating silo risk exposures
and managing group risk exposure.
 Integrating risk management with critical
management activities.
 Assessing the Organizational risk framework
and culture.
 Efficient use of capital and other resources
through evaluation, selection of best risk
responses.
 Developing risk management performance &
reporting.
Identify
Assess
Treat
• Efficacious strategy,
• Effective processes &
• Efficient Operations
GCA Value: Building Competitive advantage over Competition
Global Chartered Accountants 15
Risk Management & Advisory

16. Accounting Advisory & Bookkeeping
Key Questions You Should Ask?
? Is your cost of accounting high for your scale
of operations?
? Do you have sufficient resources to ensure
regulatory compliance?
? Is your accounting IFRS compliant?
? Is critical management time spent in catering
to the financial information requests from
multiple investors?
? Do you have an accounting process that suits
your business or do you align your business
to suit an off the shelf accounting software?
? Is the routine and mundane accounting tasks
taking over the in-house team restricting their
focus on more vital areas such as BI
reporting, process controls, credit control,
research etc.?
? Is your accountant overworked but you do not
have sufficient tasks to employ an additional
full time resource?
? Do you want to outsource part of your
Company's bookkeeping duties?
We provide complete range of accounting advisory services, including:
What we offer:
• Assistance in implementing an appropriate accounting system, with the objective of accurate
and timely information to aid management decision making.
• Assurance to management and investors that their financial accounting is up-to-date and complies
with legal requirements.
• More importantly, cost savings through our professional and structured
bookkeeping procedures. Combining our skills and knowledge, our
bookkeeping specialists provide comprehensive support in all accounting
areas.
Financial accounting
(bookkeeping) and
reporting
Special bookkeeping
and reporting
Accounting policy
reviews
Financial statement
preparation and audit
readiness assistance
Assistance with
opening and carve out
financial statements
Impact analysis of
accounting standard
revisions and
regulatory changes
IFRS conversions
Business reporting
and Management
accounts
Setting up Roles &
Responsibility
Matrices
Competence Reviews
of Finance functions
Short term resourcing
assistance
Global Chartered Accountants 16

17. Key Questions You Should Ask?
? Have I set realistic performance and
incentive targets?
? Am I setting an appropriate example of
high integrity?
? Am I reinforcing proper code of conduct
with appropriate training?
? Have I set zero tolerance for fraud
reporting?
? Am I encouraging open communication
channels?
? Am I enhancing Corporate
Governance?
GCA Value: Building & Sustaining Ethical Businesses
GCA will assist you with:
a) Developing and implementing Ethics & Compliance framework.
b) Assist in setting appropriate tone at the top and embedding ethical culture as a way of
business conduct.
c) Assessing the ethical framework, culture & compliance.
d) Assisting in developing, implementing & assessing realistic productivity & performance
measurement objectives.
e) Assist in conducting trainings on Ethical Culture and Compliance.
Global Chartered Accountants 17
Ethics & Compliance Review

18. GCA can assist you with:
Key Questions You Should Ask?
? Am I analyzing, measuring key
outputs against those of best
organizations?
? Have I identified the enablers &
inhibitors to business
performance?
? Have I identified the projects for
benchmarking?
? Is my benchmarking with the best
in class, industry and regional
practices?
? Is my Project Management in line
with the best?
Competitive, Strategic, Process, Internal & Generic Benchmarking reviews.
Process Innovation, Core Process Redesign through Simplifying processes
and eliminating non value-adding services.
Assisting in identifying and optimizing the management of enablers &
inhibitors.
Adaptation of processes to reflect best practices.
Improving performance measures and indicators.
Due Diligence & Project Management Reviews.
GCA Value: Transforming Business
OptimiseIdentify
Global Chartered Accountants 18
Business Consulting

19. Financial Statement Audit
Why GCA as your External
Auditor:
 We treat each client as significant,
and not a small project within a wider
portfolio.
 We engage in productive and
constructive discussions on the
accounting policies and judgements.
 Our audit team has extensive
experience in auditing small and
medium sized enterprises and multi-
location operations.
 We bring on board our expertise in
financial report discussions with
Board and Audit committee.
 We discuss sensitive matters
honestly and professionally.
 We ensure strict adherence to
timelines.
 The fee we charge will fairly reflect
the nature and complexity of the
audit.
Our Audit approach:
We provide an audit opinion in compliance with the IFRS.
We also carry out:
• Review of compliance to UAE federal law and free zone regulations.
• Limited review of interim financial information
• Special purpose financial information (eg: Contractors Registration,
Management Request, Bank and Regulator Submissions etc)
Understand
ing your
business
Identify
business
risks
Determine
audit
strategy
Set out
audit plan
Identify and
test internal
controls
Apply
substantive
audit
procedures
Evaluate
audit
results
Report
findings
Global Chartered Accountants 19

20. Tax Services
VAT
Marketing
Information
Technology
Suppliers
Legal
Strategy
Finance
Introduction of VAT involves
business transformation,
impacting almost all functions of
your business
VAT in the Gulf Cooperation Council
(GCC):
 It is expected that VAT will be
introduced in the UAE (and the wider
GCC countries) by 1 January 2018.
 In the case of the UAE, the Ministry
of the Finance made the following
statement in early May 2016 – ‘VAT
is likely to be introduced across the
UAE on January 1 2018. The rate
will be low and is likely to be 5%.’
System will need
configuration to comply with
VAT – this will first require
identification / mapping of
transactional activity.
Consequence on contracts in
terms of allocation of VAT in
pricing and contract values.
VAT costs passed on to the
customer.Management of tax impacts
across all transactional
activity, cash-flow, reporting,
planning, compliance and
audits.
VAT impacts areas across
the corporate structure,
resourcing, inter-company,
outsourcing, supply chain,
cash-flows.
Managing pricing issues
with suppliers and
confirming their VAT
registration status, supply
chain management.
Our Tax Services include:
• Readiness review of accounting
systems for VAT and Direct tax
compliances
• Assistance in tax submissions and
filing returns
Global Chartered Accountants 20

21. Case Studies
Client Challenge : Manage inventories
& optimise cash flow
Our Solution:
 Analysed current and historical data to devise a
data driven strategy.
 Created algorithms based on past demand trends
integrated with current technologies.
 Devise an industry specific provision policy and
sales programs to liquidate slow moving stock.
Result:
 Business is on track to increase sales by 15%.
 Inventory turnover days reduced by 20%.
Client Challenge : Increasing risk of
bad debts
Our Solution:
 Implement an industry specific credit control policy for
each operating unit of the Group.
 Develop a credit scoring methodology to evaluate credit
worthiness of customers.
 Devise KPIs including Debtor turnover days, Collection
targets and Incentive programs.
Impact on client's business:
 Provision for bad debts reduced by 40% in 1 year.
 Improved cash flows resulting in lower reliance on
overdraft facilities.
Global Chartered Accountants 21

22. Case Studies
Client Challenge : Book closure delays
Our Solution:
 Performed a walk through of current financial reporting
process to identify inefficiencies.
 Developed reports & spreadsheets to reduce reliance on
manual reconciliations.
 Advised hard-close procedures.
 Developed MIS dashboard.
Results:
 Reduced book closure period by 50%.
 Improved timely decision making by management.
Client Challenge : Financial accounting and
reporting system for newly acquired
business and migration of ERP system
Our Solution to a successful migration:
 Evaluated key finance concerns across General Ledger,
Accounts Payable and Receivable, Fixed Assets and
Cash Management.
 Conducted educational sessions on process
improvement and best practice.
 Designed new Chart of Accounts structure and finance
business processes to meet needs of legacy and new
system.
Results:
 Enhanced visibility for leadership & management.
 A process was defined that would enable integration of
any new acquisition.
 Business continued as normal with minimal disruption.
Global Chartered Accountants 22

23. Case Studies
Client Challenge : Embarking on
a new multi million dollar project
Our Solution:
 Evaluated risks & developed mitigation
plans.
 Advised on technology solutions to address
reliability, costs and other risk management
issues.
 Carried out capability assessment of clients
internal resources .
Result:
 Management is now well equipped to face
risks and devise mitigation plans.
 Contract management tools enable the
Company to ensure all contractual
obligations are met.
Client Challenge : Improve cost structure of the
business without negatively impacting business
Our Solution:
 Reviewed procurement function to assess strategy alignment.
 Worked with the leadership team to implement radical changes to
the workforce to transition from a medium sized entity to a large
entity.
 Performed walkthrough of each department processes and identify
inefficiencies. .
Result:
 The Company identified millions of dollars in savings.
 Reports were implemented to evaluate cost-savings going
forward.
Global Chartered Accountants 23

24. Case Studies
Client Challenge : Spin off
a successful division and create two
separate companies
Our Solution:
 Evaluate impact of existing contractual commitments.
 Assess work force and staffing requirements for both
entities.
 Assess funding requirements for both entities.
 Review and align policies and procedures for the
separated business units.
Result:
 Post-separation, both companies’ value, growth, and
profitability are exceeding expectations.
Global Chartered Accountants 24

25. Thank You
We look forward to working with you!
25