Olen POTTIER

- Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.
- Conducting external audit in accordance with International Standards on Auditing (hereafter «ISA») as adopted for Luxembourg by the Commission de Surveillance du Secteur Financier (hereafter « CSSF ») together with Luxembourg legislation and professional standards issued by the Institut des réviseurs d’entreprises (hereafter «IRE»).
- Performing agreed-upon procedures regarding Financial Information.

- In charge of the supervision of staff and services to clients, which includes preparation of the audit strategy and business plans, setting and monitoring budgets, scheduling audits, selecting staff and assigning workloads for clients related to the Non Financial Service group.
- Providing services including financial statement and internal audit, control assurance, regulatory consulting and enterprise risk management that identify risks and opportunities beyond the traditional financial reporting function.
- Assessing the risk of material misstatement of the financial statements.
- Integrating the audit of internal control over financial reporting as required by the Sarbanes Oxley Act with our audit of the financial statements.
- External audit services including audits of financial statements including reviews of quarterly financial information and audits of internal control over financial reporting (as required by the Section 404 of the Sarbanes Oxley Act).

- Performing annual audit of financial statements for for-profit and not for-profit organizations
- Preparing tax compliance, planning and representation for for-profit and not for-profit organizations and individuals
- Contributing to management consulting and advice to the clients
- Acquiring skills in accounting and payroll
- Supervising junior staffs on engagements
- Interacting with clients to discuss accounting and audit issues