The document is a resume for Emad Mikhaiel, an accounting professional with over 15 years of experience in various controller and accounting roles. It outlines his skills and accomplishments in cost saving, process improvement, and financial analysis. His work history includes roles as a controller and general manager for plumbing and automotive companies, where he oversaw all accounting operations, financial reporting, internal controls, and training of personnel. He holds a Bachelor of Commerce in Accounting and Finance and is a designated Public Business Accountant.