1

The network for doing business

UHY was established in 1986 and is based in London, United Kingdom.

UHY is a network of independent accounting and consulting firms with offices in over 270 major business centers in 86 countries. Their services and teams are tailored to suit the culture of each client including publicly listed corporations, large and medium-sized companies, privately owned businesses, not-for-profit and public organizations.

The UHY network is a full member of the Forum of Firms, an association of international networks of accounting firms. The Forum's goal is to promote consistent and high quality standards of cross-border financial reporting and auditing practices worldwide, and the adoption of international auditing standards. It is ranked 25th among the largest international audit, accounting, tax and consultancy networks and associations by fee income.

UHY is a cohesive international network of independent member firms providing audit, accounting, tax and business advisory services across the globe. UHY member firms work together to meet client demands for capabilities virtually anywhere in the world, from Africa and Asia, to the Americas and Europe – including a significant presence in both the US and UK. UHY offers a strong network of professional services firms backed by a recognizable brand representing distinct values. UHY is a member of IFAC’s Forum of

Firms.

2

For many clients, audit services provided are used to ensure a subsidiary company meets the reporting requirements of the parent company. Their global network of member firms is well-placed to carry out multi-national audit work and we frequently work with non-affiliated firms and advisors. They also have a thorough understanding of international regulations and legislation, and experience of complex reporting issues, including Sarbanes-Oxley and International Financial Reporting Standards (IFRS). Even though they operate through an extensive global network, the size of their network usually avoids conflicts of interest.

The global UHY network is ideally placed to help clients assess and exploit the opportunities, and minimize risks for their business in international markets. Through UHY’s global presence, member firms are able to provide the on-the-ground knowledge and market insight which can be crucial for success in markets with often very different business cultures and practices. UHY’s professionals around the world are able to draw on the strong relationships and reputations developed in local markets to help facilitate business Introductions and networking opportunities.

From market assessments to establishing the most promising opportunities for your business, through to identifying distributors or agents and negotiating terms with customers, UHY member firms can help at every stage of breaking into new markets. If clients are looking to establish a joint venture or set up a physical base in an overseas location, member firms are able to provide practical advice across areas such as employment law, taxation, accounting practices and establishing subsidiary companies.

Among UHY’s Corporate Services include the following: Audit and Assurance, Business Advisory and Accounting, Corporate Finance, Corporate Governance and Risk Management, Corporate Recovery and Insolvency, Forensic Accounting and Litigation Support, Fund Services, and Internalization.

3

4

SPECIAL ADVISORS FOR MEMBER FIRMS CAN HELP CLIENTS WITH:

Accounting and bookkeeping outsourcing

Budgeting, financial planning and control

Cash flow and profit projections

Business plans and independent business reviews

Business valuations

Company formations and company secretarial services including appropriate commercial and tax-efficient structures for international expansion and cross-border ventures, trusts and foundations, pension funds, charitable and philanthropic structures

Reviewing management reporting systems

Domestic and international expansion

Practice management and business systems

Payroll administration and company administrative services

5

INCLUDED IN THE AUDIT AND ASSURANCE SERVICES ARE:

Statutory audit and review of annual financial statements

Internal review

Review of internal controls

Compilation of financial statements and other financial reports

Performance and value for money audits

Risk assessment and recommendations to management

Special purpose audits

Regulatory reports

IFRS reporting

Sarbanes-Oxley compliance

Grant audits

Specialist pension fund audits

6

CORPORATE FINANCE SERVICES PROVIDED BY MEMBER

FIRMS INCLUDE:

Business valuation

Raising finance

Financial restructuring

Negotiations and vendor protections

IPOs/flotation

Management buy-outs/ins

Key management incentive schemes

Succession planning and development

Preparing businesses for sale

Exit strategies

7

UNDERSTANDING RISK AT EVERY LEVEL

UHY member firms help clients understand and mitigate the risks they face in areas such as regulatory change, new legislation and threats to political instability. They are able to offer sector specific expertise in areas such as financial services and commodities. Experts also work with businesses and organizations to build resilience and to embed good risk management practices. Extensive experience of Sarbanes-Oxley ensures clients can access guidance and advice on specific aspects, or receive step-by-step compliance support.

8

INNOVATIVE SOLUTIONS TO DIFFICULT PROBLEMS

Winding up a business is very much regarded as a last resort and, wherever possible, member firms will look to provide advice on rescuing or restructuring a company to help it return to profitability.

What can appear to be an intractable situation can often be resolved through a restructuring of bank and equity finance or rescheduling of debts.

Partners in local offices are able to respond swiftly to help a company in trouble, often buying valuable time and breathing space to work through a solution.

The breadth of knowledge across sectors and geographies means UHY member firms are well-placed to identify opportunities for disposals where suitable to help reduce debts or provide working capital. Working in partnership with property experts and lawyers ensures maximum value is achieved from business assets.

In circumstances where companies are unable to continue within their existing form, advice is provided on the most suitable options available including administration, liquidation and Company Voluntary Arrangements (CVAs).

Corporate recovery specialists in UHY member firms frequently act as receivers or administrators, often enabling the business to continue trading whilst new owners are found.

9

ASSISTING CREDITORS

When clients are at risk from financial problems affecting a major customer, partner or supplier, specialist staffs are able to provide practical advice on the range of options available to recover debts or protect assets. Where necessary, advice can be provided on instigating insolvency procedures and clients represented at creditors’ meetings. The reach of the UHY global network means their firms also have experience of recovering debts in jurisdictions throughout the world.

10

BRINGING CLARITY TO THE MOST COMPLEX OF CASES

Specialist staffs have in-depth experience of business information and financial reporting systems, accounting and auditing standards and procedures, evidence gathering and investigative techniques, and litigation processes and procedures. Representatives from UHY member firms frequently act as expert witnesses in fraud and other criminal cases. Member firms from across the UHY network are able to work together on cross-border cases and have experience of international arbitration in many jurisdictions. As well as being able to respond quickly when disputes arise, UHY member firms take a proactive approach to help clients identify potential problems and take action to avoid them.

11

ADMINISTRATION SERVICES

For new and existing funds, UHY member firms are able to

offer integrated administration services, including treasury and compliance, tax and legal support and financial reporting.

Proactive advice is also provided to help clients comply with the particular aspects of Sarbanes-Oxley which impact on the fund sector.

12

HARNESSING THE POWER OF GLOBAL NETWORK

The global UHY network is ideally placed to help clients assess and

exploit the opportunities, and minimize risks for their business in international markets.

Through UHY’s global presence, member firms are able to provide the on-the-ground knowledge and market insight which can be crucial for success in markets with often very different business cultures and practices.

UHY’s professionals around the world are able to draw on the strong relationships and reputations developed in local markets to help facilitate business introductions and networking opportunities.

13

COMBINING STRENGTH IN LAW

AND ACCOUNTANCY

On many business and corporate issues, both accountancy and legal skills are required and member firms regularly work in partnership with legal services providers or are able to refer clients to trusted advisors.

A number of member firms have an in-house multidisciplinary legal advisory team that can deliver a broad range of legal services to meet your needs.

14

MINIMIZING TAX EXPOSURE

In addition, the breadth of their global network means their member firms are well-placed to provide expert advice on expatriate tax issues for executives and employees being transferred or simply working outside of their home country. Areas of expertise across the network include structuring of offshore assets and remuneration packages along with the protection of foreign assets from inheritance tax. Their member firms can advise on the reporting requirements for holdings in investments held outside of home countries.

15

UTILIZING BEST PRACTICE AROUND THE WORLD

Through the UHY network, clients have access to a range of skills and experience across the business spectrum and can benefit from best practice developed internationally. Where projects or services are brought in house after initial development externally, their member firms are also highly experienced at working with clients to ensure a smooth transition.

16

These and all are the benefits as a Member Firm of UHY International As a fast progressing and expanding Auditing Firm, AMMO & Co – Qatar is the newest affiliate of UHY International Both known for its exceptionally competitive services globally

17

18

Our Contact Particulars

Office situated at: Sultan Bin Ali Al Ali Bldg. No. 2 Muntazah opposite B-Ring Road 2nd Floor – Office No. 4

Can be reached at: Telephone : 44989453 Telefax : 44989042 Website : www.uhy.com

Contact Person:

Mr. Abdulla Mubarak Al-Maadhadi

Partner