Snehasish Mahmud & Co., Chartered Accountants is a professional firm providing Audit, Tax and Consulting services. As professional advisors we help clients solve complex business problems. We aim to enhance their ability to build value, manage risk and improve performance. Our goal is to add value by helping to improve transparency, trust, consistency and capacity of your business.

We strive to be the leading company in professional services by providing quality service to a select group of clients who embrace the same high standards of ethics and integrity as ourselves. We believe in growing responsibly so that we can build an institution of international standards.

ABOUT THE FIRM

Snehasish Barua, FCA

Partner

Snehasish Barua is a Founding Partner at Snehasish Mahmud & Co. He has experience in audit, tax and consulting services for multinational companies, large manufacturers and banking and financial institutions including the Central Bank (Bangladesh Bank).

Mr. Barua completed his articleship from Rahman Rahman Huq, a member of the KPMG International Cooperative. He qualified as a Chartered Accountant from the Institute of Chartered Accountants of Bangladesh (ICAB) in 2005. Mr. Barua also qualified from the Institute of Chartered Accountants of England and Wales (ICAEW) in 2013.

Prior to founding Snehasish Mahmud & Co., Mr. Barua was a partner at Syful Shamsul Alam & Co, a member firm of UHY International. Prior to that he served as a Senior Manager at Rahman Rahman Huq. He had also worked as Manager, Internal Audit at the telecom companies TMIB and Grameenphone. Mr. Barua had begun his career as an Assistant Manager at Rahman Rahman Huq.

Mr. Barua is a member of the Faculty of ICAB. He tutors the ICAEW advanced stage classes in Bangladesh. He provides training services to professionals from different sectors on financial reporting and corporate governance including Bangladesh Bank and National Board of Revenue staff. He has also provided such training to ICAB members and students. In addition, he is also a trainer at the Dhaka Stock Exchange Training Academy.

OUR LEADERSHIP TEAM

Zareen Mahmud Hosein, CPA, FCA

Partner

Zareen Mahmud Hosein is a Founding Partner at Snehasish Mahmud & Co. She has experience in audit and consulting services for multinational companies, International NGOs and development organizations.

Ms. Hosein has a BA in Economics from Smith College and an MPA in Public Finance from New York University in the USA. She qualified as a Certified Public Accountant from the Delaware Board of Accountancy in the USA in 2007. She also qualified as a Chartered Accountant from ICAB in 2010.

Prior to founding Snehasish Mahmud & Co., Ms. Hosein was Vice President, Finance at Newton International, a start-up training and education organization where she helped set up business. Prior to joining Newton, she was a Manager of Audit & Consulting at ACNABIN Chartered Accountants. She had also served as a Financial Management Consultant for the World Bank in Bangladesh.

Ms. Hosein started her career in New York where she worked as a Senior Associate at KPMG LLP in the Corporate Tax Division. She has served as a Supervising Analyst at the New York City Mayor’s Office of Management and Budget. She was also a Consultant for the United Nations Capital Development Fund (UNCDF) in New York.

Md. Fuad Uddin Khan, FCA

Partner

Md. Fuad Uddin Khan is a Partner at Snehasish Mahmud & Co. He has experience in tax and advisory services for multinational companies, the manufacturing sector and Information Technology Enabled Services (ITES).

Mr. Khan received his Master of Commerce in Accounting in 2003. He completed his articleship from MRH Dey & Co., Chartered Accountants and qualified as a Chartered Accountant from ICAB in 2009.

Mr. Khan joined as a Director at Snehasish Mahmud & Co in 2014. Prior to joining as a Director, he served as the Chief Financial Officer of Equity Refinery Pvt. Ltd. He started his career at Equity Ready-Mix Concrete Pvt. Ltd in 2007 as Head of Finance and Accounts.

Mr. Khan is a member of faculty of ICAB.

Sukanta Bhattacharjee, ACA

Partner

Sukanta Bhattacharjee is a Partner at Snehasish Mahmud & Co. He has more than six years’ experience in internal audit, statutory audit, management audit, tax and consulting services for both local and multinational companies, manufacturing, banking and financial sectors as well as NGOs.

Mr. Bhattacharjee received his MBA in Accounting and Information System from University of Chittagong in 2005. He completed his articleship from Rahman Rahman Huq, a member firm of KPMG. He qualified as a Chartered Accountant from ICAB in 2012.

Mr. Bhattacharjee joined as a Director at Snehasish Mahmud & Co. in 2015. Prior to joining as a Director, he served as the Head of Internal Audit at BRAC, an International NGO from 2014 to 2015, a conglomerate of Bangladesh. He joined as a Deputy General Manager at BRAC in 2011 and was promoted to General Manager in 2012.

Prior to joining at BRAC, he served as a Senior Supervisor at Rahman Rahman Huq.

OUR SERVICES AUDIT & ASSURANCE We are committed to delivering high quality audit and assurance services. Our services are in line with the International Standards on Auditing (ISA). We render personalized service and solution-based advice to deliver value and underpin stakeholder confidence. Our risk-based audit approach ensures that we focus on significant business issues affecting our clients’ financial statements with understanding of International Financial Reporting Standards (IFRS).

Audit & Assurance Services• Statutory financial statement audit for organizations except those under SEC and MRA • Audit of funds including povident fund, gratuity fund and workers’ profit participation fund• Special audit reports and reviews• Internal audit• Internal control system review• Performance and compliance audit• Independent validation or assessment of financial and non-financial data • Corporate governance reporting

TAXSnehasish Mahmud & Co. offers clients a broad range of fully integrated tax services. We work closely with clients to deliver timely, high quality tax services to maximize tax-planning opportunities and find the right answers to the tax challenges in their respective industries.

Direct Tax Indirect Tax• Corporate and individual tax planning • VAT return preparation (monthly)• General tax advisory • VAT registration• Expat PIT • VAT consultancy• Deferred tax computation and application • VAT current account maintaining• Tax compliance and tax return preparation • VAT calculation• Tax assessments and appeal• Transfer Pricing• Assistance in handling queries and requests for information

from tax authorities

CONSULTINGWith a sharp focus to simplify the complexity of today’s business environment, we bring together a team with consulting expertise. Our professionals serve companies throughout their business life cycle, helping them in their efforts to emerge stronger.

Consulting Services

Centre for Professional Services Review, Documentation & Reporting • Fund (PF/GF) • Policy and manual preparation• Acounting outsourcing • Sustainability reporting• Accounts receivables management • Fund advisory• Payroll outsourcing • Annual report

• Fund management outsourcing • Standard operating procedures (SOPs) for finance & accounts, admin & supply chain, sales & procurement

Corporate Finance Verification • Business and share valuation • Fixed asset reconciliation and management• Mergers and acquisitions • Inventory management • Structured financing advisory• Corporate restructuring and IPO enabling• Forensic services• Financial and tax due diligence

BUSINESS SUPPORT SERVICESSnehasish Mahmud & Co. offers clients a broad range of business support services which includes corporate secraterial services. We work closely with clients to deliver timely, high quality services.

Registrar of Joint Stock Companies (RJSC ) Investment & Expatriate Services Rjsc• Formation of companies • BIDA registration• Annual return for AGM • E-visa and work permit related services• Annual return for changes • Security clearence• Memorandum and Articles of Association • VISA extentsion for expatriate and their dependents

Trade & Commerce

• Trade license

• Trademark

• Copyright

• TIN certificate

• VAT registration

INTERNATIONAL AFFILIATIONSnehasish Mahmud & Co. is an independent correspondent member of DFK International, an international association of accounting and consulting firms with over 350 offices worldwide headquartered in England. DFK International is a top 10 international association of independent accounting firms and business advisers whose members have been meeting the needs of clients with interests in more than one country for over 50 years. DFK statistics are as follows:

Number of member firms 220Number of offices worldwide 415Number of countries 85Total staff (including partners) 11,011Fee income US$ $1.241Bn

ICAEW Authorized Training Employer

Snehasish Mahmud & Co. is an Authorised Training Employer (ATE) for ACA students of the Institute of Chartered Accountants of England and Wales (ICAEW). ICAEW Chartered Accountants are recognised around the world as leaders in accountancy, finance and business. Their qualification, the ACA, provides a combination of technical knowledge, professional skills and practical experience, which allows talented individuals to perform at the highest level.

Bangladesh Bank Enlistment

Snehasish Mahmud & Co. is enlisted with the Bangladesh Bank to conduct audit of Banking and Non-Banking Financial Institute.

NGO-MFI Enlistment

Snehasish Mahmud & Co. is enlisted with Microcredit Regulatory Authority to conduct audit of NGO-MFIs.

NGOAB Enlistment

Snehasish Mahmud & Co. is enlisted with the NGO Affairs Bureau (NGOAB) under the Foreign Donations (Voluntary Activities) Regulation Rules 1978 t o provide audit services to NGOs receiving foreign donations.

ACCA Gold Approved Employer

Snehasish Mahmud & Co. is an ACCA Gold Approved Employer. ACCA Global has selected us due to our strong staff development initiative and staff training programme, benefits of which we are able to pass on to our clients in terms of higher quality of services delivered.

Our clients benefit from an integrated approach based on understanding the key issues facing businesses. This enables us to meet their needs at each stage of development and allows them to focus on building the value of their business. We serve clients from different sectors. As of July 2017 our clients include the following:

SECTOR CLIENT

Banking, Financial Institute, Insurance & Securities

l The City Bank Limited l IPDC Finance Limited l Midas Financing l Reliance Insurance l South East Bank Limited l Dhaka Stock Exchange Ltd

Energy, Power & Infrastructure

l Bangladesh Power Development Board l Faridpur Palli Bidyut Samity l Caterpillar Power Generation Systems Bangladesh Ltd l SPIE Oil and Gas Services (Thailand) Ltd l Solar Turbines International Company l Nutan Bidyut (Bangladesh) Ltd. l Hindustan Construction Company Limited l China Railway Construction Corporation (International) Limited

Information Technology & Telecommunications

l Grameenphone Ltd. l Pacific Bangladesh Telecom Limited l Robi Axiata Ltd. l Edotco Bangladesh Co. Ltd l BIT Mascot (Pvt) Limited l EZY Infotech (Pvt) Ltd. l Radiant Data Systems Ltd. l SomewhereIn Net Ltd l Fast React Systems (Bangladesh) Limited l Hishab Ltd. l Monstar Lab Bangladesh Ltd. l Web Hawks IT l Portonics Limited.l Pheuture Studio (BD) Pvt. Ltd. l Widespace Bangladesh Limited

Consumer Products l Bangladesh Sugar & Food Industries Corporation l British American Tobacco Bangladesh l CEAT Bangladesh Ltd. l Godrej Consumer Products (BD) Pvt. Ltd. l Golden Harvest Ltd l Paper Tree Limited l Philip Morris International l Nippon Paint (Bangladesh) PVT. Ltd. l Seven Circle (BD) Ltd.l Unilever Bangladesh Limited l GlaxoSmithKline Bangladesh Limited l Rajshahi Sugar Mills l Perfetti Van Melle Bangladesh Pvt. Limited l Arla Foods Bangladesh Ltd l SC Jonhnson & Son, Inc. (SCJ) USA l Standard Finis Oil l Marico Bangladesh Limited l Bangladesh Edible Oil Limited l Primer LP Gas Ltd l Confo Tech (BD) Limited l GoldenKey Agribusiness Co. Ltd l Syngenta Bangladesh Ltd. l Novo Nordisk Pharma (Private) Limited l Novartis Bangladesh Limited l Roche Bangladesh Limited l Sanofi Bangladesh Ltd. l Zuelling Pharma Bangladesh Ltd.

Textile & Garments l Bangladesh Textile Mills Corporation l Banglatex Limited l Coats Bangladesh Limited l Desipro Pte Ltd, Bangladesh l GAB Bangladesh Ltd.l IKEA Supply AG l Rudholm Bangladesh Ltd. l Fun Factory Limited l Viyellatex Group l Designer Fashion Ltd. l Paxar Bangladesh Ltd. l Rudholm Bangladesh Limited

OUR CLIENTS

SECTOR CLIENT

Services l Sena Hotel Development Ltd. l Bureau Veritas l DFDL Consulting BD Ltd. l Impactt Bangladesh (Pvt) Limited l Nymphea Publications l MDF Bangladesh Consulting Ltd l ADP India Pvt. Ltd. l Sathguru Inc. l Parazelsus Bangladesh Pvt. Ltd. l ULVS BD Ltd. l Ship Aichi Medical Service Ltd. l Bangladesh Medical Studies & Research Institute l Arrow Aviation Ltd. l Brummer & Partners Asset Management (BD) Ltd.l Coupland Cardiff Fund Plc l Expeditor Bangladesh l Pulsar Shipping Agencies Ltd. l APM Global Logistic Bangladesh Ltd. l MarineXpedition Bangladesh Limited

NGO/Not for Profit l BRAC l Plan International Bangladesh l Rissho Kosei-Kai l Save the Children l World Mission Prayer League (LAMB Hospital) l Teach for Bangladesh l Stromme Foundation, Bangladesh l IDE Bangladesh l Manusher Jonno Foundation l Alliance Française de Dhaka l Habitat For Humanity International Bangladesh l BRAC Institute of Global Health l Bangladesh Thalassemia Foundation l The Bangladesh Bible Society l Nordic Chamber of Commerce & Industries l Nordic Club l Spain Chamber of Commerce and Industry in Bangladesh l Uttara Model Club

OUR PEOPLEWe have a strong team of professional staff to provide high quality services to our clients. As of July 2017 we have the following professional resources at Snehasish Mahmud & Co.

Designation NumberPartner 4Manager/Supervisor:

ACCA & ACCA Affiliate 14CA Course Completed (CC) 4

Payroll Supervisor 1Trainee/ Articled Student 33IT, Admin & Support, HR , Accounts & Finance, Executives 15Total 71

We have a 6,000 sft office space in two floors, located in Baridhara close to many of our clients in Gulshan, Banani, Baridhara, Mahakhali and Uttara. As of July 2017 we have the following facilities at our office:

Space Detail

Training Facility Accommodates 80 persons

Conference Room Accommodates 6 persons

Library Accessible to all staff

Partner s' and Consultants Rooms 5 Rooms

Managers' Cubicles and Review Area Accommodates 22 Managers & Supervisors

Student/ Trainee Area Accommodates 46 persons

Lunch Corner Accommodates 20 persons

Washroom 2 designated for Women, 6 for Men

Other Spaces Admin room, payroll room, document archive and server room

Recreation Area Table tennis and excercise corner

OUR WORKSPACE

We ensure that every professional at the firm is equipped to work in the most efficient manner and carries a laptop. We ensure that everyone has high productivity by providing a fully air conditioned workspace and all required technological resources. As of July 2017 we have the following resources in place:

Resources No.

Web based ERP system 1

Laptop 63

Tablet 2

Desktop 3

Printer, Photocopier, Scanner 3

Air conditioner 18

Projector 2

Sound System covering the office space 1

OUR RESOURCES

Contact Address

Snehasish Mahmud & Co.Chartered AccountantsPlot No. 10. 3rd floor, Road No. 09Block J, Baridhara, Dhaka 1212Phone: +88028834063info@smac-bd.comwww.smac-bd.com