HAMMAD AHMAD USMANI, ACA, CIA,

APA
315 AL ARTA 3, THE GREENS, DUBAI, UAE
MOBILE : +971 (0) 50 500 7198 • E-MAIL:
HAMMADUSMANI@GMAIL.COM

P R O F E S S I O N A L Q U A L I F I C A T I O N S

 Associate member of Institute of Chartered Accountants of Pakistan (ACA, Reg-4633,

Jan 2006)
 Certified Internal Auditor (CIA) from The Institute of Internal Auditors, USA (March
2010)
 Associate member of Pakistan Institute of Public Finance Accountants(APA, Reg-
3624, Aug 2005)
 Certificate in International Financial Reporting Standards (CIFR) from Association of
Certified Chartered Accountants, UK (April 2007)

J O B S T A T U S & E X P E R I E N C E

• Working in Dubai World, Group Internal Audit Department as Senior

Internal Auditor from Sep 2009 till present. Performed audit of asset
management companies, retail industry, franchises, hospitality, game reserves
and real estate business. Audit ranges from full scope operational audits for
improvement of processes to financials process review in various countries.
• Worked as Assistant Manager, Assurance in Pricewaterhouse Coopers
(PwC), Dubai office in UAE from Nov 2008 - Sep 2009. Performed audits of
real estate, healthcare, retail industry and supply chain companies. Had reviewed
numerous impairment calculations, conversions from other GAAP to IFRS,
purchase price allocation exercises, initial adoption of IFRS, change in operational
currency and disclosure of financial statements.
• Worked as an Assistant Manager, Assurance & Advisory in Ernst & Young
(E&Y) Assistant Manager, Assurance, Reading Office in UK from May
2007 – Nov 2008 worked on a diverse portfolio having clients of software
industry, services industry, manufacturing and biotech. During the tenure had
performed audits in various GAAPs which include US, UK, IFRS, Swiss and Dutch
GAAPs. Experience particularly include reviews of inter GAAP differences,
impairments reviews, employee share option and pension schemes, deferred tax,
consolidations and disclosure of financial statements.
• Worked as a Senior Financial Accountant (equivalent to Assistant Manager) in
Uch Power Limited (an Independent Power Producer operating a 586MW
thermal power station in Pakistan) (July-06 to May 07). Responsibilities include
Monthly Reporting, Corporate Taxation, Budgeting, Liaison with Auditor, Routine
accounting functions including maintenance of Account payable and Receivable
and Review of policies and procedures.
• Worked as Assistant Manager, Assurance & Advisory in Ernst & Young
(E&Y), Islamabad Office known as Ford Rhodes Sidat Hyder & Co., Chartered
Accountants from Jan – July 2006 after completion of four years article ship
started in May 2001. Performed audits in various industries which include
telecommunication, software, financial sector and oil and gas. Involved in various
consultancy assignments in telecommunication which includes implementation of
SOX, internal control reporting, different GAAP reviews, policy formation and
adaptation. Other consultancy assignments include development of framework
for tariffs, verification and existence of fixed assets and other certification for
 State Bank of Pakistan.
• Worked on secondment in Ernst & Young, Dublin Office, Rep. of Ireland as
Audit Senior from January to March, 2006 from E&Y, Islamabad Office. Worked
mainly on IFRS implementation and conversion exercise from Irish GAAP to IFRS.

P R O F E S S I O N A L E X P E R I E N C E

A S S U R A N C E (S E C T O R - W I S E )
• Telecommunication - Audit
o Pakistan Telecom Mobile Limited brand name UFONE, second largest GSM
operator in Pakistan, statutory audit; IFRS
o Paktel Limited, pioneer telecom service provider in Pakistan providing D
Amps and GSM services, worked on
 Millicom International Reporting (MIC) reporting of internal
controls
 Year end group reporting audited pack; IFRS and Luxembourg
GAAP
 Statutory audit; IFRS
• Information Technology - Audit
o MessageLabs UK Limited, now acquired by Symantec, statutory audit; UK
GAAP and IFRS
o BMC Software UK Limited, statutory audit and group reporting; UK and US
GAAP
o Cognos UK Limited, statutory audit and group reporting; UK and US GAAP
o Quantel Limited, UK, statutory audit; UK GAAP
o RedPrairie UK Limited, statutory audit and group reporting; UK and US
GAAP
o LMK Resources (Private) Limited, statutory audit; IFRS
o Elixir Technologies Pakistan (Private) Limited, statutory audit; IFRS
o Streaming Networks (Private) Limited, Statutory, statutory audit; IFRS
o Makabu (Private) Limited, statutory audit; IFRS
• Petroleum /Energy/ Power Sector – Audit
o UCH Power Limited, statutory audit; IFRS
o Petronas Carigali (Pakistan) Limited, audit of Mehar, Mubarak & East
Kadanwari concessions;
o Tullow Oil, Non operator audit on behalf of Polish Oil and Gas Company;
o EL Paso Power Pakistan (Private) Limited, Audit for the year 2002; IFRS
• Banking/ Financial Services - Audit
o Askari Commercial Bank Limited, statutory audit, commercial bank with
full range of corporate and personal baking including credit cards division;
IFRS
o Khushhali Bank Limited, statutory audit, microfinance bank involved in
distribution of loans by forming communities in Pakistan deprived regions;
IFRS
o Askari Commercial Bank Limited, Half-yearly review; IFRS
• Real Estate – Audit
o Audit of Tatweer, a subsidiary of Dubai Holding, for the year ended
31 Dec 2008 having 35 subsidiaries in all was responsible for the
audits of
  The Global Village LLC; IFRS
 Universal Studio Dubai LLC; IFRS
 Universal City Dubai LLC; IFRS
 The Tiger Woods Dubai LLC; IFRS
• Services and Others – Audit
o Schindler Lifts UK Limited, involved in supply, installation and service of
elevators and escalators, statutory audit and group reporting; UK and
Swiss GAAP, IFRS
o Enterprise Rent-a-Car UK Limited, largest rent-a-car company, statutory
audit and group reporting; UK and US GAAP
o Esporta Group UK Limited, a network of 42 sports and fitness clubs around
UK; UK GAAP
o Supreme Fuels FZE, annual audit; German GAAP and IFRS
• Internal Audits
o Hopitality; Atlantis, The Palm, Dubai.
o Game reserves Shamwari, Jock, Nkomazi and Sanbona, South Africa.
o Real Estate; Nakheel Asset Management, Dubai full scope audit.
o Retail Corp South Africa (Pty) Ltd, South Africa full scope audit.

C O N S U L T A N C Y A S S I G N M E N T S

• IFRS Conversion
o Trinity Biotech, Bray, Ireland (A Pharmaceutical manufacturing company)
– IFRS Conversion assignment from Irish GAAP to IFRS.
o Supreme Fuels FZE, Dubai. Conversion from German GAAP to IFRS and
review of Purchase price allocation.
• Paktel Limited & Pakcom Limited – Implementation of business processes and
internal controls, monitoring of compliance to the controls and processes,
evaluation of the evidence produced including weekly reporting to CEO, CFO and
senior management under Sarbanes Oxley Act, section
• Nokia Tietoliikenne Oy -Pakistan Branch – Internal policy formulation and
documentation assignment
• Oil and gas Regulatory Authority (OGRA)-Worked as Assistant consultant in the
development of template for gas transmission companies for the fixation of
Tariff.
• Khushhali Bank – Verification of micro finance portfolio in Punjab and NWFP.
• Physical verification and tagging of fixed Asset
o Paktel Limited and Pakcom Limited verification of 360 radio based stations
(RBS), Mobile switching centers (MSC) and data warehouses across
Pakistan.
o Pakistan Oilfields Limited (POL) – Pakistan wide exercise.
o UCH Power Limited

C E R T I F I C A T I O N A S S I G N M E N T S
• UCH Power Limited
o US CPI Index Certification – for indexation of management fee and US$
component of staff fee according to US CPI Index.
o Offshore Foreign Currency Bank Accounts Certification - to certify
payments made to offshore companies.
• Askari Commercial Bank Limited
o Profit & Loss Rate Certification - to certify that profit transferred on interest
 bearing accounts is as per the rates announced during the year.
o Bonus Issue and Free Reserves Certification.
o Capital Adequacy Ratio (CAR) Certification.
T R A I N I N G C O U R S E S

• Attended various course on IFRS, Impairment, UK GAAP, US GAAP and Global

Audit Methodology (GAM) in UK, Ireland and Pakistan.
• Various professional development courses in Team Management and Building,
Fee Negotiation, Communication Skills, Building Client Relationship
C O M P U T E R S K I L L S

 Accounting Softwares worked on include Microsoft Business Solution, Accpac,

SAP, Sun Accounting Software, Sidat Hyder Financials, UniBank

 Expertise in all Microsoft Office applications especially in Excel, Word, Visio and
PowerPoint
S T R E N G T H S

• Experience in working in multicultural environment in UK, South Africa, Dubai

and Ireland
• Strong interpersonal and presentation skill including presentations and working
with senior management
• Believe in achieving goals through team work, commitment and hard work
• Can adapt quickly to new circumstances and working conditions and able to
integrate and work with teams
P E R S O N A L I N F O R M A T I O N

• Date of Birth: February 20, 1981.

• Martial Status: Married