Manuel Martins

•Reviewed the Company’s reports to ensure compliance with Accounting Standards for Private Enterprises (ASPE) and Canadian Generally Accounting Principles. •Evaluated ASPE impact in private company’s financial statements. •Reviewed the working papers prepared by the audit team which ensured completion according with Audit Standards. •Coached junior staff to prepare working papers according with KPMG Audit Standards. •Reported the results of the audits to the Partners. •Managed audit engagements in i

Sector: Optical retail subsidiary of GrandVision Group (based in Paris-France). Sales Can$ 23 million. •Prepared Company’s forecast which involved meeting with operational manager, purchasing manager, human recourses manager and general manager. •Analyzed the difference between forecast and actual profit and loss. •Coordinated audit and proper filling of tax returns. •Ensured the finance staff maintained financial records in accordance with Generally Accepted Accounting Principles.

•Reviewed the Company’s reports to ensure compliance with International Financial Reporting Standards (IFRS) and the Companies Act and other related regulations. •Planned, reviewed and completed audit engagements in accordance with strict deadlines and international standards. •Validated and documented key processes and internal controls. •Identified $30,000 additional services in tax return, transfer pricing report and evaluation in the trademark’s valuation.