RSM Hasner Kjelstrup & Wiggen 21 st November 2013.

RSM Hasner Kjelstrup & Wiggen

21st November 2013

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The Company

• One office located in Oslo – the main business center of Norway– 13 partners, total of 96 staff– turnover MNOK 125, approx. 2600 clients– a National provider of services with International capabilities trough

our network within RSM International


Two legal entities - One service provider

• RSM Hasner Kjelstrup & Wiggen AS– Authorization for audit

• RSM Hasner Kjelstrup & Wiggen Services AS– Authorization for bookkeeping

• RSM Hasner Kjelstrup & Wiggen Services AS is the contractor for tax compliance services not related to audit

– most appropriate staff across legal structure used to accomplish assignment


The RSM network

• RSM International is one of the world’s leading audit, tax and advisory networks of independently owned and managed professional services firms.

– 715 offices– 106 countries– 32.500 people

• Values– Excellence, trust, quality, teamwork, agility, stability


Main focus

• Personal contact• Availability • Continuity of the team• Focus on solutions • Good communication

– quick responses– «no suprises»


Eystein O. Hjelme – PartnerPartner at RSM Hasner Kjelstrup & Wiggen AS

State Authorized Public Accountant (Norway)20 years of experience from audit and advisory services to public and private companies of all sizes in addition to several foundations. His expertise covers audit, assurance, and advisory services regarding accounting principles, internal control structure, tax and acquisitions. He has a broad experience and has been working with companies in various industries; amongst other technology, manufacturing, retail, shipping, consultancy and services. Eystein joined RSM Hasner Kjelstrup & Wiggen AS January 1, 2006. Before that he held a position as Manager at KPMG in Oslo. He has extensive experience from audit of large and medium sized companies. He has also been in charge of a number of audits of Norwegian subsidiaries of global companies. Additionally, he has experience from working with several large and complex transactions, including mergers and acquisitions. He has gained this experience from the audit of among others Aker Kværner Solutions ASA, Protan AS, Istak hf, FMC BioPolymer AS.


Daria Khoteeva – Senior AssociateSenior Associate at RSM Hasner Kjelstrup & Wiggen AS

Daria obtained a Master degree of Audit and Accounting from the Norwegian School of Economics and Business Administration (Bergen) in 2011. She also has a Master degree of Audit, Analysis and Accounting from the Arkhangelsk State Technical University (2006).

She joined RSM Hasner Kjelstrup & Wiggen AS in august 2011. She has been working with companies in various industries such as shipping, real estate, investments, manufacturing, retail, consultancy and services. She has been spending a lot of time with supporting Russian-Norwegian cooperation. She has gained this experience from the audit of among others HAV Shipping AS and its filial in Kaliningrad, Kistefos AS, UNION Gruppen AS, Snefonn AS.

Additionally, she has 2 years of experience from working as accountant at JSC Belomortans (Arkhangelsk). RSM Hasner Kjelstrup & Wiggen AS and Daria as it’s representative has been supporting with advisory services regarding accounting, tax and financial reporting by a Russian company UC Rusal, which has a subsidiary based in Oslo.


Our Services

Audit

Tax

VAT

AccountingIFRS

Bookkeeping

Transaction Support

Risk Management


Our services

• Audit– Statutory audit– Review– Agreed-Upon Procedures– Other assurance

engagements

• Transaction Support– Due diligence– Merger/demerger– Independent Expert’s

Confirmation– Financial assistance– Valuation

• Accounting– NGAAP– IFRS– Financial statement– Consolidated statement

• Bookkeeping– Outsourcing services

– VAT– Salary– Bookkeeping

– Accountant/CFO for hire


Tax compliance services

• Corporate tax return and tax assessment review • Reporting to the shareholder register • Payroll services • VAT reporting• VAT reimbursement • Reporting of foreign contractors to COFTA • Other corporate and individual tax compliance


Tax advisory services

• Direct and indirect tax planning • Direct and indirect tax audit • Tax structuring • Cross country direct and indirect tax issues• Tax appeals, tax ruling and communication with tax authorities• Transaction Support • Transfer pricing • Newsletters • Pro active information to clients about changes of particular importence


Legislative competence

• Informal cooperation with a large number of renowned Norwegian law firms.

• No single law firms are the best for all cases. Our independency ensures that we on objective conditions can select and recommend the best law firm for the actual case.


References – audit clientsLawyers Trade Other businessesBA-HR XXL Sport og Villmark AS Confirmit ASWikborg Rein & Co Voss of Norway ASA CSAM Health ASWiersholm Mellbye & Bech Advokatfirma Christiania GlasMagasin AS Nattopharma ASAArntzen de Besche Advokatfirma David-Andersen AS ProCorp ASAAdvokatfirmaet Haavind Primaflor AS Berg-Hansen Reisebureau ASAdvokatfirmaet Grette Music Retail Holding AS STS SoliaSimonsen Advokatfirma Tannum AS Home & Cottage AS

AS BagatelleShipping Real Estate Lekter’n ASWestern Bulk AS Storebrand Eiendomsfond AS Lund Hagem Arkitekter ASEastern Bulk Carriers AS HAV Eiendom AS ViaNova ASViking Supply Ships AS Sjølyst Utvikling AS (Ola Mæle) Symfoni SoftwareBuksér og Bergning AS Eiendomsinvest Tyskland AS Tun Media AS / AS NationenOceanlink Ltd UNION Gruppen AS Opplysningen 1881 ASSeaDream Yacht Club AS Solist Investor AS

Foundations, associations etcIndustry Investments Stiftelsen Norsk RikstotoPorsgrunds Porselænsfabrik AS NorgesInvestor Den norske legeforeningProtan AS B. Skaugen AS NITO - Norges Ingeniør- og teknologorg.O.B. Wiik AS Midelfart Holding AS (Celina Midelfart) ElevorganisasjonenHadeland Glassverk AS Snefonn AS (Bergesen) Norsk Jockeyklubb

Kistefos AS (Christen Sveaas) FAFO; ForskningsinstituttEgil Stenshagen Holding AS Norges NaturvernforbundWatrium AS (Anders Willhelmsen) SkattebetalerforeningenFirmament AS (Petter Olsen) Norges Håndballforbund3 Norske AS (Atle Brynestad) ForskerforbundetHavinvest AS (Caspersen & Hatleskog) Den norske forleggerforening

Norske Fysioterapeuters Forbund


Why RSM Hasner Kjelstrup & Wiggen

Personal serviceFocus on Solution and Cooperation

Continuation on teamOpen communication

QualityAppropriate competence

Timely deliveryPredictability

Priority of client

Good references


Contact details

• Eystein O. Hjelme• audit partner• e-mail: [email protected]• phone: +47 971 67 912

• Daria Khoteeva• senior accociate• e-mail: [email protected]• phone: +47 986 89 838

mailto:[email protected]

mailto:[email protected]

RSM Hasner Kjelstrup & Wiggen 21 st November 2013.

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