B - 37 Onderwijs (20) B3b - CV 1

Experienced Registered Accountant and Non-Executive Director Telephone (NL) E-mail Date of birth Address Citizenships:

09-10-1983 The Netherlands, India, South Africa.

Introduction

Experienced executive and non-executive director with a demonstrated history of working as a senior lecturer and Chartered Accountant in South Africa, Australia, England and The Netherlands. Strong professional with a Doctor of Philosophy (PhD) focused in Corporate Governance and non-executive directors coupled with practical experience of serving on numerous boards internationally. Skilled in Strategy, Management, Report Writing, Risk Management, Critical Thinking, and Auditing. Professional Experience

08/2017 – Present

Ross Vandiar Accounting & Advisory Independent contractor providing services in: • • • • • • •

Internal controls adequacy assessments and advisory Finance and accounting advisory Implementation of new Accounting Standards Corporate governance adequacy and adherence Internal Audit Training and motivation Academic consulting

Clients: • FrieslandCampina • KSG Auditors • Lebara (IFRS 15, IFRS 16 & Goodwill Accounting Advice) 02/2019 – 06/2019 02/2020 – 04/2020

Lebara (KSG Auditors)

Accounting Specialist and Advisor • • •

Being the accounting specialist advisor for the audit of Lebara – a first time client accepted by a local Dutch audit firm - KSG. Advised the audit teams on challenging accounting issues, relating to bonds, goodwill, discontinued operations, disclosure and new standards namely IFRS 15 and IFRS 16. General guidance and advice on accounting standards in terms of Dutch GAAP and IFRS, since Lebara expands beyond The Netherlands throughout Europe and Australia.

08/2017 –12/2018

FrieslandCampina

Interim Head of Risks and Controls for Supply Chain (Ingredients) • • • • • • • • • •

01/2018 – Present

University of Amsterdam – External Professor (Accounting) • •

01/2019 – 01/2020

• •

Participating as part of the appointed decision-making authority in relation to grant applications for the Community Grants programme. Submit evidence-based funding decisions in relation to the LIFT Community Grants programme Recommend the approval, refusal or deferral of grant application.

Keystone Development Trust (Thetford – UK) Non-executive Director • • • • •

10/2018 – 12/2019

Providing lecture seminars to international students studying Accounting. Setting and marking of examinations and mid-terms tests.

Norfolk Community Grants Board (Norwich – UK) Non-executive Director •

12/2018 – Present

Addressing specific weaknesses in various processes as identified by internal and external auditors. Ensuring that risks identified are included in the internal control framework, and that appropriate controls are designed to address all risks. Meeting and interacting with numerous stakeholders regarding internal controls environment Being the lead responsible contact for internal and external control assessments relating to Supply Chain. Leading the process of self-assessments of controls within the Ingredients business group. Leading and performing independent testing of controls for entities within Ingredients division of FrieslandCampina. Performing and reporting on quality review and checks of selected entities. Assisting with drafting and implementation of remediation plans for ineffective controls following year end audit 2017. Principle contact person for internal control queries arising from the internal audit of plants within Supply Chain – Business Performance Reviews. Finalising the Internal Control Framework for 2018 for each of the Supply Chain OpCo’s and Plants within Ingredients division of FrieslandCampina.

Managing finances of Keystone to align the budgets and reporting with overall organisational goals Overseeing the auditing process and managing relationship with auditors Reporting to the board of directors on key financial matters Asking critical questions at board meetings to ensure clarity of issues before decisions are made. Constructively challenging proposals and ideas to ensure the best options

Nyenrode Business Universiteit • •

Providing lectures to Dutch students on Auditing Theory. Setting and marking of examinations and mid-terms tests

04/2015 – 07/2017

EY (Amsterdam) Senior Manager – Financial Accounting Advisory Services (FAAS) •

Leading and managing the specialized accounting team that is implementing IFRS 15 and IFRS 16 in an international telecommunications company that has its head office based in Amsterdam. The company has operations throughout Eastern Europe, North Africa and parts of Asia. The most significant countries include Russia, Ukraine, Italy, Algeria and Pakistan. The project included coordinating and managing the consistent implementation of IFRS 15 and IFRS 16 across these geographical regions and providing IFRS technical support regarding appropriate accounting treatment during the implementation process.

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Providing IFRS specialist advice on the appropriate accounting treatment of various account balances for companies in the Pharmaceutical industry, including Merus B.V and ViCentra B.V. and Skyline B.V.

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Seconded to client “Vivo Energy (Shell Licensee)” for period 1 jan 2016 – 30 jun 2017, where I performed role as Senior Internal Controls and IFRS Specialist

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IFRS and Accounting Specialist Responsibilities o Being one of the principal contacts for complex IFRS accounting matters o Preparing accounting policies and maintaining VE’s accounting manual o Identifying, analysing and implementing new IFRS accounting standards within VE and ensuring their application o Providing IFRS and reporting training to VE’s finance organization o Participating in the preparation of VE’s consolidated annual report including preparation of disclosure notes under IFRS o Assist in special projects

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Internal Control Specialist Responsibilities o Leading the projects relating to drafting and implementation of internal control manuals and processes. o Analyse various processes within Vivo Energy for the improvement and efficiency of controls and for the identification of risks. o Address specific weaknesses in various processes as identified by internal and external auditors (PwC). o Redraft internal control manuals to make it appropriate to Vivo Energy which previously used the Shell manuals. o Ensure that risks identified were included in manuals, and that appropriate controls were designed to address all risks. o Assigning risk scores to all identified risks based on their significance of occurrence and impact. o Meeting and interacting with numerous stakeholders throughout the process with regard to approval and assessment of manuals and controls including:  Head of specific process for review and sign-off  Group controller – for sign-off  Financial Managers of operating units for implementation  Various staff members who perform tasks as part of the process.  Internal auditors for testing of processes  External auditors (PwC) for independent tests. o Implementation of processes and controls in all Operating Units (OUs), which is spread across 16 countries as well as Shell Vivo Lubricant Operating Units spread across 12 countries.

o Identifying weaknesses in practises and variances from controls as set out in newly drafted control manuals. Assigning risk scores and deadlines for weaknesses to be addressed and controls implemented. o Drafting of reports based on roll-out and implementation to communicate with various stakeholders on status-quo and required actions to address weakness identified.

o o o o o

02/2013 – 03/2015

Deloitte (Australia) Senior Manager - Advisory Consulting •

Assisting the Treasury Office of New South Wales with the role out and implementation guidance of IFRS 15 on public sector entities. This involved obtaining a detailed understanding of the new standard and understanding its impact on significant public-sector entities. The project also involved conducting meetings with these entities to advise them of the requirements and changes expected for them to be compliant with the standard.

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Revenue recognition advice for Department of Education and Communities. Review, rationalization and design of future state of a new billing solution for the recoding and recognition of revenue for TAFE NSW. Involved detailed analysis of current revenue recognition policy and processes and design of a solution that is appropriate and compliant with relevant accounting standards.

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Assisted with the provision of accounting advice for NSW Treasury on the treatment of transfers between entities under common control.

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Preparation and analysis of carve-out financial statements for federal entity, including identification of balances and application of recognition and measurement criteria across revenue, assets and liabilities.

• • • •

Production of reports to management on findings of the consulting engagement Providing IFRS technical accounting consulting services Engagement planning – determine the risks involved Compiling of work papers and compiling of a work file for the preparation of reports on engagement findings Providing finance specific engagements and assurance Providing consulting with turn-around strategies

• • 06/2010 – 02/2013

Follow-up on implementation actions and hold OUs accountable for various actions. Being the lead responsible contact for internal and external assessments subsequent to implementation. Monthly tasks on Internal Controls include: Communication and relationship management with the local finance teams to ensure timely and compliant reporting with respect to internal controls and KPIs Monthly review of internal controls and checklists

KPMG (South Africa) Senior Manager - Assurance & Advisory Consulting • • • • • • • • •

•

Production of reports to management on findings of the consulting engagement Providing IFRS technical accounting consulting services Engagement planning – determine the risks involved Compiling of work papers and compiling of a work file for the preparation of reports on engagement findings Providing Internal/External Audit Services and consulting Providing finance specific engagements and assurance Providing consulting with turn-around strategies, in partnership with KPMG Worked closely with the Auditor General of South Africa, on performing external audit consulting with clients in the Public Sector Other clients and work ranged in the following business sectors: o Energy and Natural Resources o Investment Entities (Hedge fund management Entities) o Property Management o Manufacturing Clients included: o Central Energy Fund o Department of Public Works

o o o o o 01/2009 – 06/2010

University of Johannesburg Senior Lecturer • • • • • • •

01/2006 – 12/2008

City of Tswana Mazi Capital Visio Capital Department of Energy Department of Mineral Resources

2009 – Lectured Accounting 3 2010 – Lectured Auditing 3. Producing subject modules, setting tests, performing lecturers Conducting academic research and writing academic articles Supervising other master’s students with their thesis Assessing Master’s thesis in capacity of an external assessor (for external university students) Marking the Qualifying Examinations for Chartered Accountants (for the National Institute of Chartered Accountants)

KPMG (South Africa) Supervisor - Audit and Advisory • • • • • • • • • • • • • • • • • •

Preparation of annual financial statements, including consolidations Preparation and presentation of statutory financial returns Production of reports to management on findings of the audit Review and analysis of annual financial statements Providing IFRS technical accounting consulting services Audit planning – determine the risks involved Risk assessment and preparation of risk management documentation using KPMG’s in-house (KAM) audit methodology Preparation of audit budgets Compilation of audit procedures and preparation of audit files Planning and management of staff on audit assignments Control and monitoring of actual costs against audit budgets Compiling of work papers and compiling of a work file for the preparation of Annual Financial Statements Drafting of financial statements Compiling work papers to help with the audit and to document all the audit evidence and compiling of an audit file Finalizing of the audit Audit of provisional tax calculations Discuss the calculation with the client (the company and or the individuals who are liable) and confirm the amount payable with the client. Clients included o BMW o Tiger Brands o Consol Glass o GE (General Electric) o Aberdare Cables International Holdings o Marley Roofing

Education & Training 2011 – 2015

University of Johannesburg. PhD (Auditing). Thesis based on corporate governance with a focus on the capacity of non-executive directors.

2009 – 2010

University of Johannesburg Masters International Accounting

2009

Qualified as Chartered Accountant

2005 – 2005

University of Kwa-Zulu Natal Bachelor (Honours) Degree in Accounting

2002 – 2004

University of Kwa-Zulu Natal Bachelor Accounting degree

1997 - 2001

New Forest High School

Languages English Dutch Afrikaans Hindi

Native Fluent Fluent Fluent

Memberships Member

Chartered Accountants of Australia and New Zealand South African Institute of Chartered Accountants