Senior Partner Academic Records and membership in Professional Associations: M.A. in Accountancy and Finance. B.A. in Accountancy and Finance. Audit Manager Certified by Iranian Audit Organization. Certified Public Accountant of Iranian Association of C.P.A.s Qualified Public Accountant of Iranian Institute of Certified Accountants. Member of Management Association of Iran Professional Backgrounds: Founder and Senior Partner of Kashefan Audit Firm, since 1984. Partner of Azadras Firm (1981-1984) Senior Audit Manager of Iran Branch of Coopers and Lybrand (1968-1976). Financial Affair Manager and Management Consultant in IRAN POPLYN Co.(1978-1979) Boss of General Investigation Office in Bank of Tejarat (1978-1978) Chief Accountant in National Iranian Oil Co., (N.I.O.C.) (1966- 1968). Management Consultant in Commercial and Financial Affairs in Iran South Shilat Co.(1976-1977) Member of the Planning Committee for Stock Evaluation of Nationalized Companies. Member of the Supreme Council of I.I.C.A. Member of I.I.C.A. Experts working group on developing Standards in Selection of Q.P.A.s. Member of I.I.C.A. Supreme Investigation Committee. Member of Iranian Accounting Association. (I.A.A.) Member of Iranian Management Association..(I.M.A.) Other Activities: Educational Activities: Since 1976, has been engaged in teaching different accountancy courses in various universities in the country.

Academic Records and Membership in Professional Associations: PhD student in Accountancy and Finance in International University M.A. in Accountancy and Finance. B.A. in Accountancy and Finance. Member of Iran Accountancy Association. Member of Iran Management Association Member of Iran Management Consultants Association. Member of the Faculty of Accounting University. Member of Iranian Association of Certified Financial Managers. Certified Public Accountant of Iranian Association of C.P.A.s. Qualified Public Accountant of Iranian Institute of Certified Accountants Judiciary Official Expert. (Ministry of Justice) Professional Backgrounds: Partner of Kashefan audit firm – since October 2008. Audit Manager in Kashefan audit firm until September 2008. Audit Supervisor of the Iranian branch of Coopers and Lybrand. Educational activities: Engaged in teaching different courses in auditing and accountancy in various universities in Iran. Student PACE Level of Certified Accountants of Canada (CGA) Holding Certificate and Authorization of accomplishment and confirmation of operating tax calculations and tax return of companies in Canada. Participating in International and professional seminars and meetings for GGI in Canada,USA and Asia