Kubendren Pillay

At BDO LLP UK, I work for their London Audit Group as part of the Consumer markets division and assist on PCAOB, ISA and SOX engagements.

I have performed audit work on the following client's thus far:

Camfaud Group Limited (PCAOB audit)

Work performed:

- SOX testing

- Audit planning and scoping

- Journals and revenue testing

- PCAOB reporting

- ASC 606 conversion

- ASC 814 conversion

Genius Sport Limited

- Project management as a lead manager

- Managing of client relationship

- Conducted regular training sessions for audit staff, increasing their knowledge and skillset in the field.

- Responsible for the review of planning, execution and completion for 5 entities forming part of the UK group.

- Exposure to complex share based payments

- Exposure to complex acquisitions

- Exposure to complex revenue streams

- Exposure to the accounting of complex R and D software

- Enhanced audit efficiency by streamlining processes and implementing new auditing software.

- Collaborated with management to develop actionable recommendations for improving internal controls and processes.

- Identified areas where cost savings could be achieved by analyzing expense reports and recommending budget adjustments.

- Maintained up-to-date knowledge on accounting standards and best practices to ensure high-quality audit results were delivered consistently.

Wellness

- Responsible for the creation and oversight of our Genius Sports Wellness Wednesdays.

- Creator of the Be Well initiative for the Offshore division

As a trainee accountant at KPMG, I have worked on the following clients, in the following industries:

HBZ Bank Limited (Auditor in Charge) - Financial services

My core responsibilities on this engagement were as follows:

— Completion of the planning phase of the engagement which consists of the following:

— Risk assessment

— Materiality

— Inquiries

— Significant accounts

— Audit strategy and audit plan

- Completion of the testing phase of the engagement which consists of the following:

— Responsible for control and substantive testing for the ECL model

— Responsible for control and substantive testing for Advances

— Responsible for control and substantive testing for Deposits

— Responsible for control and substantive testing for Journal entries

- Completion of the reporting phase of the engagement which consists of the following:

— Completion of audit reports

— Review of financial statement numbers and disclosure

— Completion of Management Letter Points and misstatements schedule

— Managing the audit team and expectations with the client

Franke SA (Pty) Ltd (Auditor in Charge) - Retail and Manufacturing

My core responsibilities on this engagement were as follows:

- Completion of the planning phase of the engagement which consists of the following:

— Risk assessment

— Materiality

— Inquiries

— Significant accounts

— Audit strategy and audit plan

- Completion of the testing phase of the engagement which consists of the following:

— Responsible for control and substantive testing over inventory

— Responsible for substantive testing over related parties

— Responsible for substantive testing over IFRS 16

- Completion of the reporting phase of the engagement which consists of the following:

— Completion of audit reports

— Review of financial statement numbers and disclosure

— Completion of Management Letter Points and misstatements schedule

— Managing the audit team and expectations with the client

Smith and Nephew (Pty) Ltd - Pharmaceuticals (PCAOB)

My core responsibilities on this engagement were as follows:

- Testing of internal controls and substantive testing over revenue and inventory

Sappi Limited - Retail and Manufacturing

My core responsibilities on this engagement were as follows:

- Testing of internal controls and substantive testing over revenue and inventory

Prescient (Collective Investment Schemes) - Financial services

My core responsibilities on this engagement were as follows:

- Completion of substantive testing over funds

Shree Property Holdings (Pty) Ltd - Investment Property

My core responsibilities on this engagement were as follows:

- Testing of internal controls and substantive testing over revenue and inventory

Sanlam Life Insurance

My core responsibilities on this engagement were as follows:

— Assisting the life insurance team on the testing of controls and the processes around creations and cancellations

— Tying in of the reporting pack

— Managing junior team members

ABSA Insurance and Financial Advisers

I have been acting as a manager on this engagement from 1 February to 28 February. I was tasked with assisting the team in reporting for group purposes. I have reviewed testing over commission income and expense as well as the financial statements prepared by the ABSA team.

I was also tasked with managing the audit team and client relationships

Overall on the above clients, I have gained an in depth understanding of a range of clients in various industries with respect to the manner in which they operate and their respective reporting requirements in terms of IFRS and IAS.