TAC PROFESSIONAL SERVICES Solution and quality assured Corporate

TAC PROFESSIONAL SERVICES Solution and quality assured… Corporate Profile TAC

We are a composite one stop professional & consulting firm providing Professional Services Business Consulting & Financial Advisory Services to clients in various sectors of the economy. The firm is principally driven by sound professional and business principles geared towards providing value added services through highly experienced and well-trained professionals. TAC -WHO WE ARE TAC Professional Services is a Chartered Accounting firm that engages in the provision of Statutory and Special Audit & Assurance, Forensic Investigation & Accounting, Taxation, Reporting Accounting & Due Diligence, IFRS Advisory & Consulting, Financial & Business Advisory Services to diverse range of clients. TAC–Merger Consulting is the business consulting & advisory unit providing high quality solution driven Business & Management Consulting/Advisory Services & Strategies to clients in various sectors of the economy. This includes: Business Consulting & Advisory, Financial Advisory & Strategy, Investment & Funding Advisory, Corporate & Business Valuation, Human Resource Consulting & Advisory, Systems & Staff Outsourcing Services, and Software & System Development Support. We have grown in the past sixteen (16) years to become one of the most visible Professional Practice & Business Consulting Firms in Nigeria. This is due to the high standards of technical expertise and professional ethics we have set for ourselves. Annually, we invest our time in researching into the best modern practice, empowering our staff through regular technical courses and training and also maximizing the use of information technology. TAC

Our Core Values Our Vision To be the first choice, solution driven professional service & business consulting firm Our Mission To render superior quality professional service solution through competent and dedicated professionals using cutting edge technology to give total client satisfaction at reasonable return while upholding our professionalism and credibility through honesty and integrity P ROFESSIONALISM 0 ORGANIZATION & TEAM BUILDING I NTEGRITY INNOVATION S OLUTION DRIVEN E XCELLENCE TAC

TAC Professional Services is a member firm of Integra International, a worldwide organization of independently owned and managed professional service firms, providing audit, tax, consulting and specialist advisory services. Integra International shares knowledge openly and regularly, offering expanded professional services to their clients, including meeting their national and international needs. INTERNATIONAL AFFILIATION INTEGRA INTERNATIONAL Integra International is an interactive global association of local independent Accounting and consulting firms dedicated to exchanging information and advising growing businesses and professionals. It is an interactive association of CPAs, CAs and Business Advisors that share knowledge openly and regularly. Members offer expanded professional services to their clients, including meeting their national and international needs. Each member firm retains its' name and independence. The knowledge (both domestic and international) of the two thousand individuals involved in Integra International is available to be drawn upon by any member needing assistance. English is the working language for the association and all members must have proficiency in it. All member firms are local firms, owned by successful partners who understand the unique culture of the owner-managed business. As independent, owner-managers, the member firms are committed to the highest professional standards, a full understanding of client needs and strategy and adding value to clients through innovative solutions. TAC

Partners and all Managers of our firm are members of the Institute of Chartered Accountants of Nigeria (ICAN), Associate of Chartered Certified Accountants (ACCA) with at least 25 - 30 years post qualification experience individually with hands-on exposure in audit & assurance, forensic audit & accounting, investigation, taxation, consulting & advisory services. TAC Professional Services has the resources & Human Capital to carry out all professional assignments with integrity as may be required by present and prospective clients. OUR RESOURCES In meeting with the global demand of delivering the best professional services to our numerous clients, the company ensures that all its staffs are adequately empowered and updated with the current technique on audit & assurance services & reporting through sound training, seminars & courses obtained both locally & internationally. Our firm is information technology driven and highly automated with world class audit software that is IFRS compliance. This gives us an edge in detailed work delivery, statutory compliance, adequate system review and efficient service delivery. The firm & its partners are duly registered with the following: • Financial Reporting Council (FRC) • Securities & Exchange Commission (SEC) • Institute of Chartered Accountants of Nigeria (ICAN) • Chartered Institute of Taxation (CITN) • Association of Certified Fraud Examiners (ACFE) TAC

OUR BROAD SERVICE UNIT TAC

TAC PROFESSIONAL SERVICES TAC Professional Services Audit & Assurance Services IFRS Advisory Services Taxation Management & Advisory Services Forensic Investigation & Accounting Services Internal Audit Outsourcing Services Reporting Accountant & Due diligence Services Financial Advisory Services TAC

AUDIT & ASSURANCE SERVICES We provide our auditing services in compliance with the companies and allied matters act, 1990 and in compliance with International Financial Reporting Standards (IFRS), General Audit Practice (GAP) and International Accounting Standards (IAS). Our audit approach is to carry out a risk based systems audit, which apart from satisfying the primary objective of reporting on business and financial statements of corporate firms in line with IFRS, is also aim at identifying problems associated with record keeping to which we offer appropriate solutions. We ensure that we have a thorough understanding of our clients business, corporate culture and operational environment. We provide complimentary advice through detailed audit observation report (Management Letter) that highlights all areas of danger, pitfalls and risks and also provides an efficiency analysis of your company. AUDIT & ASSURANCE STATUTORY AUDIT & ASSURANCE SPECIAL AUDIT & INVESTIGATION IFRS IMPLEMENTATION REPORTING ACCOUNTING VALUE FOR MONEY AUDIT INTERNAL AUDIT AND RISK MANAGEMENT OUTSOURCING SPECIAL INVESTIGATION RECONCILIATION AND RECOVERY SERVICES TAC

TAXATION MANAGEMENT & ADVISORY SERVICES We provide comprehensive taxation planning, management & advisory services to corporate and individual clients with the aim of minimizing their tax burden through careful tax planning. Using our expertise and skill, we study and take advantage of loopholes in the tax laws to reduce clients tax liabilities. In meeting with the global demand of delivering the best professional services to our numerous clients, the company ensures that all its staffs are adequately empowered and updated with the current laws & statues and practical approach on tax planning & management services through sound training, seminars & courses obtained both locally & internationally. TAX MANAGEMENT & ADVISORY TAX PLANNING & MANAGEMENT SERVICES TAX ADVISORY & CONSULTING TRANSFER PRICING SERVICES TAX AUDIT INVESTIGATION & RECONCILIATION REVENUE GENERATION SUPPORT SERVICES STATUTORY COMPLIANCE & REGULATION ADVISORY SERVICES PAYROLL MANAGEMENT TAC

BUSINESS CONSULTING & ADVISORY SERVICES TAC–Merger Consulting is the Business consulting & Financial Advisory unit that provide high quality solution driven Business & Management Consulting/Financial Advisory Services & Corporate Strategies to clients in various sectors of the economy. Our focus is to visibly improve the performance of our client, giving them that competitive advantage through sound solution driven advisory, strategy and assurance services that enhance performance. TAC – MERGER CONSULTING BUSINESS ASSURANCE & ADVISORY CORPORATE & BUSINESS VALUATION FINANCIAL ADVISORY & STRATEGY SERVICE & STAFF OUTSOURCING INVESTMENT & FUNDING ADVISORY HUMAN RESOURCE CONSULTING & ADVISORY EXECUTIVE SEARCH & RECRUITMENT TAC

FORENSIC INVESTIGATION & ACCOUNTING SERVICES Forensic audit & accounting is the process of detecting, preventing and correcting fraudulent activities. It includes the auditing of accounting records to prove or disprove fraud. It deals with the relation and application of financial facts to legal problems. Forensic accounting evidence is oriented to a court of law. Fraud investigation entails the detection and prevention of frauds in commercial transactions. It also involves creating an environment that reduces and discourages fraudulent activities. As forensic accountants, we react to complain arising in criminal matters, statement of claims arising in civil litigation, and rumors and inquiries arising in corporate investigations. Our range of forensic services includes: • • Forensic Investigation & Accounting Fraud Investigation Corporate Investigation Government/Public Investigation Due diligence Investigation Taxation & Back duty Investigation Litigation Support Insurance Claims REPORTING ACCOUNTANT & DUE DILIGENCE SERVICES We are registered with the Securities & Exchange Commission providing Reporting Accountant Services to companies listed on the stock exchange. We also carry out due diligence services and independent investigation as required by client. Our scope of service covers the following areas: • • • Reporting Accountant to quoted & unquoted company Due diligent audit and report on investments and acquisition. Purchase of Business, Mergers and Acquisition. Bank transaction investigations. Specific investigation on stock, debtors, creditors and subsidiary/associated companies OTHER SERVICES TAC

INTERNAL AUDIT OUTSOURCING SERVICES IFRS ADVISORY SERVICES We provide comprehensive internal audit outsourcing services to clients. With the trend of breach in internal control and active connivance of company staff (at high & low level) to defraud & mismanage organizations financial resources; companies outsource their internal audit functions to our organization. We at TAC Professional services are posed to partnering with you in meeting your IFRS adoption, transition and implementation deadlines. We are equipped with experts and qualified IFRS implementation professionals/consultants to manage your IFRS implementation project. We carry out client internal audit functions in an independent and professional manner that entrench & institute sound & adequate internal control system, process & procedure thereby reducing financial wastages, bloated expenditure, fraud & misappropriation of funds. Our internal audit services ensure transparency, accountability & good corporate governance that gives comfort & assurance to Owners of business, Investors & Board Members. We manage our clients IFRS conversion project without disruption to regular business activities. We have designed bundle of services on guided conversion and training our clients are at liberty to select from. This includes: • • OTHER SERVICES • • • Training relevant entity wide staff Identification of IFRSs applicable to your organization Perform detailed accounting gap analysis Assess potential impact on financial statements and disclosures Assess potential impact on the process and systems Determine preliminary accounting policies Identify potential IT changes based on preliminary accounting policies Prepare initial IFRS compliant financial statements Business process review Train core team TAC

Our Team Members TAC

Managing Partner/CEO Partner/COO Associate Director Manager Taxation Services & Advisory Manager Audit & Assurance Services Manager Business Advisory Services Associate Consultant TAC

TUNDE ADARAMAJA FCA, FCIT, CFA, MBA Managing Partner/CEO Tunde Adaramaja is a seasoned chartered accountant with over 20 years of professional experience in accounting, auditing and business consulting. A certified forensic accountant and Fellow of the Institute of Chartered Accountants of Nigeria. He started his professional accounting career with BDO Balogun Badejo & Co. Chartered Accountants in 1988 where he acquired the much needed first hand industry-specific expertise that propelled him through a fulfilling career pursuit. He is the founder of TAC Professional services in 1999 and he has led the firm to high profile Audit, Forensic, Taxation, Business Consulting & Advisory assignments covering all sectors of the economy; growing the firm to be one of the most visible professional practice firms in Nigeria. Tunde is a fellow of the Institute of Chartered Accountants of Nigeria (ICAN), Chartered Institute of Taxation of Nigeria (CITN) and Nigerian Institute of Management (NIM). He is a Certified Forensic Accountant (CFA) and a Certified Fraud Examiner; He also holds a Master’s degree in Business Administration. He is an alumnus of Lagos Business School and has attended various conferences both locally and internationally. TAC

TUNDE FANIYI BSC, FCA Partner/COO Tunde Faniyi is a distinct chartered accountant with over 13 years professional experience in audit practice and business consulting. He has excellently managed various high quality audit, investigation, taxation and consulting assignments to the amazement of clients and admirers. He began his professional career with Osunbade Okiti & Co Chartered Accountants in January 1999 before joining TAC Professional services in April 2002, where together with the founding partner has built the firm to an enviable position. He has managed various professional service and business consulting assignment. This includes Business Assurance & Process Review; Tax Management & Advisory; Compliance & Risk Management Advisory; Due Diligence & Reporting Accountancy services to clients in various sectors of the economy. He is a fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and an alumnus of the Abubakar Tafawa Balewa University. He has attended various courses and conferences both locally and internationally. . TAC

KABIR MOHAMMED FILI Associate Director Kabir is a professional accountant with over 17 years’ experience in the Nigeria capital market operations and financial sector. He started his career in 2001 with the Securities and Exchange Commission (SEC) where he worked for fourteen years in various departments and rose to the position of Assistant Director before leaving the commission in 2015. During his time at SEC he was the head of registration renewal of recognized investment services department, head, secretariat of SEC pension fund investment advisory committee, member transition committee of SEC migrating from defined pension scheme to contributory scheme, he also worked in the human resources department of the commission. He worked as the General Manager/ Chief Compliance Officer of Micro Small and Medium Enterprises Development (MSMED) Trust Fund Limited before joining TAC in May 2017. Kabir, is an alumni of University of Maiduguri where he obtained a Bachelor’s degree in Business Administration. He has attended several courses locally and internationally on Capital Market operations and Global financial compliance. He is currently the Director in charge of TAC Professional Services office in Abuja and head of compliance. TAC

BABATUNDE AJALA Associate Director Tunde with over 18 years’ experience working for high profile companies in the Banking and Insurance industry, is a corporate strategist and human resource advisory expert. He worked with Guaranty Trust Assurance Plc (now AXA Mansard Insurance Plc) from May 2003 – October 2006 where he rose to the position of Business Relationship Manger before moving to Zenith Bank Plc. He worked with Zenith Bank for 10 years (November 2006 – November 2016) where he functioned in the Corporate Strategy, Marketing & Business Development Unit. Tunde, is an alumina of University of Ibadan were he obtained a Bachelor’s degree in Political Science. Business Administration. He has attended several courses locally and internationally. As Associate Director and head of Corporate Services & Strategy, he beings his wealth of experience to TAC Professional Services. TAC

JOSEPH OTEGBEYE Manager – Taxation Services Joseph head’s the Taxation Management & Advisory unit at TAC Consulting. He has over 8 years’ experience in Tax Management & Advisory Services, and Accountancy Services. He has led & managed Tax Advisory services (covering Tax planning, management, compliance, advisory and investigation) of various companies in Manufacturing, Construction, Real Estates, Oil and Gas, Commercial and Trading, and Government Agencies. He started his professional career in 2010 as an Accountant in a Publishing company before moving to Abayomi Dosunmu & Co. as Associate Tax Consultants in 2012. He joined Frantivic & Associates (Tax Consultants) in 2013 as Senior Consultants where he rose to become a Manager before joining TAC Professional Services as a Tax Manager Joseph, is an Associate Member of the Institute of Chartered Accountants of Nigeria (ICAN), Chartered Institute of Taxation of Nigeria (CITN), and an Accounting graduate from the Lagos State Polytechnic. TAC

MARY ADELOPO HND, ACA Manager – Audit & Assurance Mary is a highly intelligent, resourceful and result oriented professional accountant with sound analytical skills. She is a great team player that has led teams to successfully accomplish various Audit & Assurance, Investigation, Due Diligence and IFRS Advisory services. She is an Accounting graduate with distinction grade and an Associate Member of the Institute of Chartered Accountants of Nigeria. Mary joined TAC Professional Services in May 2013 as a qualified trainee; currently she is an Assistant Manager. Her professional and consulting experience covers key sectors of the economy, including Oil & Gas, Telecommunication, Financial Services and Manufacturing. TAC

EDITH LELEI INEZI BSC, MSC, NIM, AFA Manager - Business Advisory Edith is an alumnus of the University of Aberdeen, Scotland, United Kingdom where she barged an MSc in Economics specializing in Finance and Investment Management, she holds a bachelor’s degree in Accounting and is a member of American Finance Association (AFA), Nigeria Institute of Management (NIM) and Association of Chartered Certified Accountants (ACCA). She started her professional career with Channel Oil and Petroleum Limited in 2009 where she acquired an extensive knowledge in accounting, finance and system process in the oil & gas industry. She resigned her appointment in 2013 to further education in the United Kingdom. On arrival, she joined the Business Advisory and Consulting team of TAC. Edith is a dependable, resourceful and highly skilled Accountant and Business Advisory consultant. She has successfully carried out various financial advisory and business consulting services which include strategic and business process review, due diligence, business valuation and IFRS guided implementation and conversion. TAC

DANIEL EMMANUEL Associate Consultant Daniel is a graduate of Accounting from Lagos State University and a member of the Institute of Chartered Accountants of Nigeria. He is a highly intelligent, resourceful, and proactive accountant. Daniel, is a member of the Institute of Chartered Accountants of Nigeria, and holds a (BSc) in Accounting from Lagos State University. He started his professional career with TAC in 2014 where he has been involved in various aspects of audit & assurance assignments and accountancy services which include statutory, special and system audit, forensic accounting and investigation, accountancy and record keeping services. TAC

Industry Experience TAC

We remain a strong player in the financial services audit as well as other non audit Engagement to the industry across the country. Some of our current and past clients are listed below: TAC

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CONTACT DETAILS Name: Telephone: Email: TUNDE ADARAMAJA 08033008097 / 08096257040 tunde@tacgroupng. com Name: Telephone: Email: TUNDE FANIYI 08053084727 / 08096257007 faniyi@tacgroupng. com OFFICES Lagos -Head office 9, Military Street, Onikan, Lagos Island Lagos State. www. tacgroupng. com Abuja Office Maidabino Plaza, Opposite Ibro Hotel, Wuse Zone 5, Abuja. TAC