AYMEN TOUATI

- Accounting Expertise: Daily accounting, Preparation of balance sheets and tax packages, – Financial Audit: Legal Audit, Audit Office, Contractual Financial Audit, Limited Review Mission, Cost Audit, Contribution Audit Office, Merger Audit Office, Transformation Audit Office – Taxation: Monthly, quarterly or half-yearly preparation of the VAT Declaration, installment payments, IS balance statements, CVAE, assistance during tax audits, preparation of responses to notices of penalties or fines and tax advice. – Payroll and Social: drafting of employment contracts, DPAE, preparation of pay slips, monthly DSN, correspondence with the various social organizations, preparation of balances of all accounts and Pole Emploi declarations – Support for Companies: Creation of companies, Preparation and Audit of Business Plans, Statutory modifications, Transfer of shares, Preparation of General Meetings (Regulated agreements and management reports), Filing of Meeting minutes at the registry.

Accounting Expertise: Daily accounting, Preparation of balance sheets and tax packages, – Taxation: Monthly, quarterly or half-yearly preparation of the VAT Declaration, installment payments, IS balance statements, CVAE, assistance during tax audits, preparation of responses to notices of penalties or fines and tax advice. – Payroll and Social: drafting of employment contracts, DPAE, preparation of pay slips, monthly DSN, correspondence with the various social organizations, preparation of balances of all accounts and Pole Emploi declarations – Support for Companies: Creation of companies, Preparation and Audit of Business Plans, Statutory modifications, Transfer of shares, Preparation of General Meetings (Regulated agreements and management reports), Filing of Meeting minutes at the registry.

The issuance of a certificate on financial statements (CFS) presented by beneficiary entities or affiliated entities (“participants”) to EU grants. - Provide the EU granting authority with conclusions enabling it to assess whether the costs declared on the basis of actual costs or costs according to usual cost accounting practices, where applicable, the revenues are also compliant. under the conditions expressed in the grant agreement. The engagement is carried out in accordance with International Related Services Standard (ISRS) 4400 (Revised) on Agreed Procedures Engagements, as published by the International Auditing and Assurance Standards Board (IAASB).

Accounting manager of foreign subsidiaries: Austria, Germany, Belgium, United Kingdom and Ireland: Missions: ● Ensure the reliability of the subsidiaries' accounts and ensure the permanence and good maintenance of the company's accounting and participate in improvement projects continues tools. ● Carry out the annual closing and produce the financial statements (tax declaration, annex, etc.) ● Produce monthly/quarterly/semi-annual reports and consolidation packages by applying IFRS and Group standards ● Reconcile inter-companies ● Participate in the preparation of the annual budget ● Prepare tax declarations (VAT, CVAE, IS, etc.) ● Manage fixed assets ● Participate in the optimization of the accounting and financial information system and be in a process of continuous improvement and search for performance. ● Be the contact person for the listeners.

Engagements : Suez / Marechal Electric / Avanquest

nternal Audit Consultant Audit of the “closing books of the group's American subsidiaries” process within the framework of the 8th European directive which requires listed companies to carry out self-assessments of their internal control system. Work : -Ensure that as part of the monthly reporting process, all tasks are defined by user, that deadlines are set by process, that task planning is well archived, approved and reviewed by the AD. -Ensure the proper separation of incompatible tasks assigned to each member of the reporting team (entry tasks are independent of review, approval and backup tasks). -Ensure the existence of a procedure for detecting provisions, disputes over off-balance sheet commitments and the proper application of this procedure -Ensure the application of the archiving procedure (Physical and electronic). -Ensure that the process ensures that accruals are correctly taken into account (Invoices not received, subscription of fixed charges, Products recognized in advance, Products to be received). -Ensure the process of accounting estimates (asset depreciation, customer provisions, provisions for risks and charges, etc.).

Legal audit of the consolidated accounts of the CHARGEUR SA Group listed on EURONEXT. - Audit of the individual accounts of the parent company and the largest company in the group in France: NOVACEL - Coordination with the various local auditors of the subsidiaries established in China, Italy and the United States - Audit of consolidation restatements: Scope, Elimination of intra-group transactions, reconstitution of the change in equity, Compliance with IFRS standards, analytical review of the various subsidiaries

Teaching International Standards of Accounting /IFRS

Consultant indépendant en Audit et Commissariat aux comptes

Missions : - Statutory Audit of Financial statements according to French and International Standards.