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HELLENIC AUDITING S.A. CERTIFIED AND REGISTERD AUDITORS – BUSINESS CONSULTANTS SOEL REG NO 156, TAX REG NO 997803446 1

ΠΠΠΠΠΠΠΠΠΠΠΠΠΤΠΠΠCOMPANY PROFILE 2 engKDW Ez [^ WZK&/> , >> E/ h /d/E' ^ X X, ] } Ç d Z } u v Ç Á ( } µ v ] v: µ v î ì í ì v ] ( r P } Á

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Page 1: ΠΠΠΠΠΠΠΠΠΠΠΠΠΤΠΠΠCOMPANY PROFILE 2 engKDW Ez [^ WZK&/> , >> E/ h /d/E' ^ X X, ] } Ç d Z } u v Ç Á ( } µ v ] v: µ v î ì í ì v ] ( r P } Á

HELLENIC AUDITING S.A.CERTIFIED AND REGISTERD AUDITORS – BUSINESSCONSULTANTS

SOEL REG NO 156, TAX REG NO 997803446

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

History

Hellenic Auditing Company (HAC) and for short «the Company», consists of a

network of certified auditors – accountants, tax advisors, financial advisors and

corporate advisors, each and every one having valuable and expert knowledge in his

area of expertise.

The Company offers access in a network of professional services based on advanced

methodologies, staffed with high ranked executives in terms of knowhow, quality,

integrity, confidentiality and independence, in order to respond to the modern

corporate needs as well as to the supervising authorities’ requirements.

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Page 3: ΠΠΠΠΠΠΠΠΠΠΠΠΠΤΠΠΠCOMPANY PROFILE 2 engKDW Ez [^ WZK&/> , >> E/ h /d/E' ^ X X, ] } Ç d Z } u v Ç Á ( } µ v ] v: µ v î ì í ì v ] ( r P } Á

COMPANY’S PROFILEHELLENIC AUDITING S.A.

History

The company was founded in June 2010 and is a fast-growing company in terms of

turnover, the number of its clients and its personnel. Its purpose is to contribute to

the audit profession upgrade and to keep up with the increasing demand for

professional services by well trained personnel, regarding assurance services, tax and

financial advisory services, as well as organizational business issues, business

reconstitution, mergers and acquisitions and many other consulting services, as

market evolves during the current economic conditions.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Vision and mission

Company’s vision and mission is to provide to its clients (Corporations and Organizations) high

quality services and solutions, for the company to be given the opportunity to maintain the

best possible long-term business cooperation, relationships and economic results. Furthermore

its direct aim is the connection with an international organization, a network of service

provision in sectors relevant to the ones the Company operates in European or/and Global

scale. Company responding to the globalization and the increasing competitiveness of markets,

has the potential to understand its clients’ needs, for satisfying them, by providing high quality

services due to the professional experience of its executives. For reaching this quality goal,

quality procedures have been implemented, which are monitored by the Company’s Audit and

Quality Committee.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Vision and mission

For reaching its quality goal the Company invests in:

• human resources with experience – reliability - confidentiality

• procedures: planning and performing suitable audit methods in accordance with the

International Standards of Auditing (ISA) for validating the auditing as well as the non

auditing procedures properly

• monitoring procedures and re monitoring for making sure that the audit program is

concluded, and the right conclusion has been reached

• revision of policies depending on the social and financial environment

• continuous training of personnel and executives

• team spirit and mood of cooperation with the client

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Personnel

Company’s personnel is comprised by talented executives with

different and significant working experience, in which the

company invests in terms of constant training (seminars,

training conferences, inhouse seminars, scientific presentations

e.t.c.), for them to be always up to date with the current

legislation regarding accounting, auditing, financial and tax

issues.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Personnel

The main features of personnel and executives are in general the following:

• Experience in service provision to companies operating in many differentmarkets/sectors

• Reliability as a result of high-quality services

• Acceptance by clients resulting from their valuable experience as well as fromtheir working method based on a spirit of teamwork between colleagues andclients

• Wide approach to the new evolving business and economic environment, as wellas to the new dynamics, to fully satisfy today’s business demands

• Knowledge of Greek market and Greek society

• Cutting edge technical knowledge in cognitive areas in which it operates

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sectors of services provided

The company provides services in the following sectors:

• Auditing (Assurance)

• Consulting

• Taxation

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sector analytical presentation

Assurance services sector

The sector of auditing services (assurance) provides, indicatively, the followingservices and solutions, in companies which are required by law to be audited byCertified Auditors Accountants, listed companies, non profit organizations and publicsector organizations and services.

1. Statutory audit and assurance services

• Statutory audit of stand alone and consolidated financial statements inaccordance with the accounting standards required by the Greek legislation

• Statutory audit of stand alone and consolidated financial statements inaccordance with IFRS

• Review audit

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sector analytical presentation

Assurance services sector

2. Other audits and assurance services

• Optional audit

• Audit before listing in the Stock Market

• Internal audit: implementation, monitoring, and testing of internal control system, of accounting system and costing as well as the issuance of audit report regarding internal control system adequacy

• Special audit

• Audit related to European Program

• Audit related to National and European grants / loans / financing

• Audit for expert report purposes due to judicial order

• Audit regarding construction companies’ registry, ministry of environment and energy

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sector analytical presentation

Assurance services sector

3. Other services

• Preparation of financial statements in accordance with IFRS

• First adoption of IFRS

• Reports of L. 2166/93 – 2190/1920 – 1297 regarding businesscombinations.

• Business Valuations

• Risk Management

• Crisis Management

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sector analytical presentation

Consulting services sector

Consulting services sector provides services and solutions to companies, mainly to small andmedium sized ones, but also to relatively big sized organizations and businessmen who operateas individuals in issues such as:

• Strategy and organizational settings

• Mergers and Acquisitions

• Business Reconstruction

• Management assurance

• Marketing, Sales and Market Research

• Production and Logistics

• Human Resources

• Special financial issues

• Support in accounting (book keeping)

• Information Technology & Management Systems

• Support in tax & legal issues 12

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Sector analytical presentation

Tax services sector

Tax service sector is staffed with professionals who are involvedand are experts in domestic tax legislation as well as in taxlegislation abroad. Services provided to clients guarantee topquality tax advice as well as a broad spectrum of services that isnot limited to tax compliance. Our reliable partners, in closecooperation with clients, provide tax as well non tax relatedadvice to assure the continuation of business operation and itsgrowth.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Quality services assurance &procedures

The company follows policies and procedures, supported by regulations anddecisions required by legislation and supervising authorities. According tothe code of ethics provided by supervising authorities, company is obligedto comply with all regulations that concern audit procedures , in accordancewith International Standards of Auditing (ISA), as well as the internationalstandard of quality control 1. This way the company assures quality –integrity and independence of services provided in all sectors it operates.

Finally we mention, our ongoing effort, to develop in Greek, fullysophisticated auditing tools of international specifications, to ensure an indepth understanding of businesses under audit by certified auditors, whoconsistently serve their mission.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

“HELLENIC AUDITING” is registered:

• Registered in Auditing Companies’ Registry of Institute ofCertified Auditors Accountants (S.Ο.Ε.L.) with rank number156.

• Registered in Auditing Companies’ Registry of ELTE of article13 of L.3693/2008 with rank number 019.

• Registered in Registry of Commercial and IndustrialChamber of Athens (ΕΒΕΑ) with rank number 271087.

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

“HELLENIC AUDITING” in terms of management system is certified by standard EN ISO 9001:2008

Procedures regarding personnel training and qualityassurance

• Training seminars in ΙΕSΟΕL

• ACCA Seminars

• In house seminars performed in company’spremises by external professional partners

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COMPANY’S PROFILEHELLENIC AUDITING S.A.

Offices’ addresses

RESIDENCE: ATHENS

KIFISSIAS AVE. 22, PC 15125 MAROUSI

Telephone: 2108228880 Fax: 2108228881

Email: [email protected]

THESSALONIKI

FRAGON 6-8, PC 54626 THESSALONIKI

Telephone : 2310581033 Fax : 2310581033

Email: [email protected]

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