Supporting businesses, managers and shareholders”

AUDIT, ASSURANCE AND DOCTRINE

FINANCIAL SERVICES

OPERATIONAL SUPPORT

“

Our human scale and entrepreneurial spirit

foster close relationships and fluid communication

To provide coordinated, global expertise, BM&A is organized into three business divisions comprising non-compartmentalized service lines.”

BM&A is an independent, alternative firm that has been positioned in the audit and advisory market for more than 30 years.”

“

“

18PARTNERS

100STAFF INCLUDING

International partner firmsIn particular for our statutory auditing assignments

BM&A is registered with the PCAOB

Paris and LyonOUR TWO LOCATIONS

STRUCTURED TO SUPPORT small and medium-sized businesses as well as larger groups in their development and formative transactions

OFFERING A BROAD RANGE OF SERVICES to address the needs of executive management, financial management and IT systems

PROVIDING A RECOGNIZED SIGNATURE trusted by the financial community, public agencies and jurisdictions

audit and advisory firm

WE PLEDGE to represent only a single client for any given assignment, either directly or indirectly

WE CHOOSE to offer to our clients the services of professionals with whom we have worked in the past, when aspects

of our assignment are not covered by our own technical expertise

or require international support

As a result, BM&A is not a member of any national or international network, which also limits conflicts of interest

I n terms of compensation,

OUR FEES CORRESPOND TO THE MANAGED COST OF OUR SERVICES, DOCUMENTED

in all transparency

and defined in a

provisional budget

Our commitment independence and transparency

of partners’ time devoted to executing assignments

80 %

7% of payroll invested in training, best practices research and quality control

Annual action plans to continuously improve the quality and efficiency of our processes and organization

› A DyNAMIC ENTREPRENEURIAL APPROACH

› STRONG PARTNER INVOLVEMENT in executing assignment

› SENIOR TEAMS ACCUSTOMED TO WORKINGwith complex issues and environments

› A MULTIDISCIPLINARy AND CROSS-SECTOR APPROACH to all issues encountered

› EXPERIENCED SENIOR ADVISORS RECOGNIZED IN THEIR FIELDproviding support to the teams and in implementing the missions

› SKILLS AND TOOLS THAT ARE CONSTANTLy ADAPTED to new technologies and business needs

› RAPID DECISION-MAKING PROCESS that ensures our responsiveness and the efficiency of our work

Our model developing high-caliber

expertise

Services providedby specialized teams that are

not compartmentalized

Account certificationFinancial statement and reporting certification

• Statutory auditing• Contractual auditing• Consulting for French and international standards• Training

Audit and doctrine }Consulting and advisory services for

• developmentprojects• seekingfinancing• situationsofunderperformanceordistress

Support in crisis and dispute situations

• Financial assessment, independent appraisal• Asset transfer and merger audits• Prevention and handling of companies in financial difficulty• Transaction services• Litigation

Financial services

}Support for changeSecurity, optimization and implementation of processes and toolsProduction of quantified data

• Consolidation and reporting• Risk, process and information systems• Performance improvement• Assistance to operational management

Operational support

}

Our service lines Our business units

Provision of a consolidation platform

Operational support

Implementation of internal control

Acquisition consolidation assistance

AuditInternal control

Buy side due diligence

LANGUAGES SPOKEN By OUR TEAMS

Arabic, English, German, Italian, Mandarin, Portuguese, Spanish, Thai,

50interventions abroad over the past

3 yEARS

100STAFF MEMBERS ABLE TO wORk internationally

Provision of a consolidation platform

Audit Statutory auditing

Buy side due diligence

Contractual auditing

Audit and doctrine

Financial services

Operational support

Supportin the international arena

18 partners applying their diverse experience in an entrepreneurial approach for the global resolution of our clients’ issues

BM&A Executive Board BM&A Rhône-Alpes

Senior advisors

Eric SeyvosDeputy Executive DirectorHeadoftheAuditanddoctrinedivision

Audit,Frenchandinternationalstandards,training

French statutory auditor

Pascal de RocquignyDeputy Executive DirectorHeadoftheFinancialservicesdivision

Audit,financialassessment,duediligence

Erwan LirinDirectorHeadoftheOperationalsupportdivision

Consolidationandreporting,processes,financialengineering

Thierry BellotChief Executive OfficerCourtexpert

Audit,financialassessment,conflictandcrisissituations

Alexis ThuraExecutive Director of BM&A Rhône-Alpes

Audit,Frenchandinternationalstandards,transactionservices

Gilbert GélardHEC,charteredaccountantinFrance

MemberoftheBoardoftheIASC/IASBfrom1989to2010.Frenchandinternationalstandards

Pierre JullienENSUlm,IEPParis,ENA

Operationalmanagement,industrialandorganizationalauditing

Diaa Alexandre ZéniéGraduateofÉcolePolytechnique,PontsetChausséescivilengineer

Operationalmanagement,ITsystems

Management of the firm and senior advisors

Operational support Financial services

Alain NauleauCo-manageroftheRisk,processandinformationsystemsservicelineProcessoptimizationandsecurity,implementationofISprojects,projectmanagementsupport

Pierre BéalHeadoftheFinancialassessmentservicelineIndependentappraisals,transferandmergeraudits,valuationofcomplexfinancialinstruments

Jean-Louis Brun d’ArreCo-manageroftheRisk,processandinformationsystemsservicelineEvaluationoffinanceandinternalcontrolfunctions,audit

Jean-Luc LoirHeadoftheBusinessassettransfersservicelineAudit,financialassessment,conflictandcrisissituations

Vincent HoulèsCo-manageroftheConsolidationandreportingservicelineIPOs,fastclose,Frenchandinternationalstandards

Eric BlacheHeadoftheLitigationservicelineAudit,conflictsituations,preventionandtreatmentoffinancialdistress

Sandra DujardinCo-manageroftheConsolidationandreportingservicelineConsolidationandreportingsystems,Frenchandinternationalstandards

Maïr FereresTransactionservicesAudit,preventionandtreatmentoffinancialdistress

François MornetConsolidationandreportingTaxreporting,carve-outs,acquisitionconsolidation

Training

Marie-Cécile MoinierDirectorofBM&A’strainingdepartmentAudit,Frenchandinternationalstandards,doctrine,publicsectorFrench statutory auditor

Managing partners

They have chosen

• French chartered accounting and statutory auditing firms •