1. Bassem A Gaber, CPA
Gaber.Bassem@gmail.com
Experience Fields Background and Sample of Audit Clients
A- Manufacturing and Real Estate clients:
• I have a strong experience with the manufacturing, Mills and Real Estate companies.
• I was responsible to lead discussions with the client’s managements concerning several
inventory issues, which provide me with a wide range of understanding of inventory’s issues
including, inventory valuation, test counts, inventory equations and consideration of fraud.
• I have a strong understanding of Inventory recognition including the ownership and transfer
of risk and rewards rules. Also, I have a good understanding of the inventory accounting
including FIFO, LIFO and weighted/ moving average using both perpetual and periodic
accounting.
• Regarding Real Estate companies, I feel comfortable to discuss and handle with the
management issues related to the revenue recognition or percentage of completion.
• Sample of audit clients:- Jotun for Paints.
- Mercedes Benz.
- ArrMaz Parent Corp (AMZ).
- DSM Chemicals Corp.
- SNC Lavalin Co.
- Mena Investments Co.
B- Telecommunication:
• I had a strong experience in auditing many telecommunication clients in Egypt for many
years between governmental and privately held companies. This experience filed me with a
good understanding of the revenue recognition and the legal requirements in this field.
• I was responsible to communicate with subsidiaries any related intercompany or AR issues.
• Sample of audit clients: - Orascom Telecom Holding.
- Telecom Egypt.
C- Healthcare:
• Since my transfer to the United States, I participated in the audit engagements of large and
listed Healthcare clients. Also I was reporting as a manager for hospital subsidiaries.
• This field provided me with a solid experience regarding the revenue recognition, Patients
and contractual allowances.
• I have a good understanding of third party provider accounting and agreements.
• I was responsible to lead the audit teams to perform test of controls for these public entities.
• Sample of audit clients: - Healthcare Management Association (HMA).
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2. - Lavie Healthcare Centers.
- Iasis Healthcare.
- Acadia Healthcare.
D- Governmental Audit and Not for Profit:
• Since my transfer to the United States, I participated as an audit team member of some of
governmental and not for profit bodies. I had a good understanding of the governmental
communication requirements.
• I have a good understanding of the modified accrual accounting. Also, I was involved in
reviewing the financial statements presentation of not for profit engagements.
• Performed Government Card (Purchase and travel card) audit.
• Sample of audit clients: - Pinalls County, FL.
- ICLARM World Fish Centers.
E- Entertainment and Media:
• I had a strong experience in auditing many Entertainments and Media privately held
companies in Egypt for many years. This experience filed me with a good understanding of
the revenue recognition and the legal requirements in this field.
• Sample of audit clients: - Rotana Studios.
- ART Group.
F- Financial services and Banking:
• In 2012, I had the opportunity to join the Fraud Investigation team in performing agreed upon
procedures. This project provided me with a strong background of the foreclosure process in
the Judicial and Non-Judicial states, and also the legal requirements in filing complaints.
Also, I had the opportunity to participate with the audit team for a large multinational
insurance company, which provides me with a good background of insurance service.
G- Employee Benefit Plans (USA):
• I was responsible to lead the audit team of Employee Benefit Plans (EBP) for Public and No-
public clients.
• I have a strong background of both defined contribution and defined benefit plans, including
401K, Pension and Profit Sharing plans.
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3. • I have a good experience with the filing requirements to SEC regarding 11-k forms and filing
of Form 5500 with Department of Labor (DOL) in the United States.
• Sample of audit clients: - Astec Industries 401(k) Plan and KPI Pension Plan.
- Ravago 401(k), Pension and Profit Sharing plans.
H- Others:
• During my years of experience I had good backgrounds of other fields such as storage
companies, Triathlon races companies (Ironman).
• Within the above mentioned audits. I was responsible to communicate with Corporate and
subsidiaries teams. In addition I was involved in preparing or auditing the consolidated
financial statements.
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