AG AGRO INDUSTRIES LTD

PROPOSAL FOR INVENTORY AUDIT

Md. Abdus Satter Sarkar, FCA Md. Abbas Ali Mallik, ACCA
Partner Director
Cell No: 01713-068-311, 01711-838-770 Cell No: 01313-430083, 01755-503841
E-Mail: [email protected] E-mail: [email protected]
[email protected]
REF: MHC/ASS/EOI-2021-131
Date: 05-Nov- 2021
To
Managing Director
AG Agro Industries Ltd
Concord Tower,
Suite#503 (5th Floor),
113 Kazi Nazrul Islam Ave,
Dhaka-1000.
Bangladesh
Subject: Expression of Interest for Inventory Audit of 07 Project of AG Agro
Industries Ltd for the year ended 31 December 2021.
Dear Sir,
We came to know that a firm of Chartered Accountants will be engaged as an Auditor for
Inventory Audit of 07 Project of AG Agro Industries Ltd for the year ended 31 December
2021. We are expressing our interest to provide the service.
Our short brief is:
• We are a partnership firm established in 1974 with 47+ years of
professional experience.
• We are enlisted with Bangladesh Bank, Bangladesh Securities and
Exchange Commission (BSEC), Micro Credit Regulatory Authority,
NGOAB, PKSF, IDCOL & LGSP.
• Mahfel Huq & Co. is an independent Member Firm of AGN International.
UK a global Accounting and consulting Firm.
• We have also two other qualified personnel with experience in overseas
financial institution audit and accounting.
• We have 72+ No. of Article Students, 02 Cost & Management
Accountants, 03 No. of ACCA, 01 No. of CISA, 01 No. of CA qualified,
06 No. of partly students, 14 No. of CA Course completed Audit Managers,
07 No. of Legal support & ITP, 45 No. of other office Staff, 7 No. of
technical staff with adequate logistics and 2,390 sft owned office space at
above address.
Proposal and a brief description of our firm are submitted herewith for your kind perusal
& consideration to appoint our firm as auditor of your esteemed Company.
You are therefore requested kindly to accept our proposal and appoint our firm as the
Auditors of AG Agro Industries Ltd.

Thanking you and assuring you the best of our services.

Yours truly

Md. Abdus Satter Sarkar, FCA

Partner

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 1. FINANCIAL PROPOSAL

Our professional fees for the above mentioned services will be as follows:

Unit Price Total Price

SL Description Year
in Tk. in Tk.

Inventory Audit of 07 Project of AG Agro Industries Ltd for the

year ended 31 December 2021.
a) AG Agro Industries Ltd. – Feed Mill, Gazipur
b) Hatchery – 1, Gazipur
1 c) Begumgonj Feed Mills Ltd, Noakhali 1 50,000 50,000
d) Hatchery – 2, Noakhali
e) AG Agro Foods Ltd_ Process Plant, Gazipur
f) AG Agro Foods Ltd_ Frozen Food Plant, Gazipur
g) AG Poly & Fiber Industries Ltd, Hobiganj
Total 50,000

In word: Fifty Thousand Taka Only. (Excludes VAT)

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S. No. CONTENTS Page

1. Financial Proposal 2
2. Quick Facts 4
3. Scope of the Work 5
4. Practising age of the firm 6
5. Executive summary: Future is now 6
6. Mahfel Huq & Co. Benefits 8
7. Our Approach to the Audit 9
8. Audit Methodology 10
9. Our Team for YOUR ORGANIZATION 12
10. Our commitments You 13
11. Why Mahfel Huq & Co. 14
12. Global Reach 15
13. Responsibilities of Your Company 16
14. Confidentiality 16
15. Governing Law & Jurisdiction 16
16. Conflicts Of Interest 16
17. Our Strengths 17
18. Our Services 17
19. Available Logistic Facilities 18
20. Facilities and Support to the Key Personnel 18
21. Major Works Done 19
22. Annex-1 KEY Team Biographies 24
23. Annex-2 List of Article Student 30
24. Annex-3 Institute of Chartered Accountants Bangladesh Certificates 32
25. Annex-4 Firm’s Registration Certificate 34
26. Annex-5 Partners Practicing Certificates 35
27. Annex-6 Firm’s International Affiliation Certificate 40
28. Annex-7 Firm’s Trade License 41
29. Annex-8 Firm’s TIN Certificate 42
30. Annex-9 ISO Certificate 43
31. Annex-10 Bangladesh Bank Enlistment 44
32. Annex-11 Firm’s VAT Registration Certificate 45
33. Annex-12 Bangladesh Securities and Exchange Commission Enlistment 46
34. Annex-13 Microcredit Regulatory Authority (MRA) Enlistment 47
35. Annex-14 NGO Affairs Bureau Enlistment 48
36. Annex-15 Palli Karma Sahayak Foundation (PKSF) Enlistment 49

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2. QUICK FACTS

Name of the firm : Mahfel Huq & Co.Chartered Accountants

Date of Establishment : April, 1974

International Affiliation : Full Member firm of AGN International, UK

Major enlistments : 1. Top 20 firm as per Bangladesh Bank Ranking

2. Eligible to audit listed companies by Bangladesh
Securities and Exchange Commission (BSEC)
3. Listed with NGO Affairs Bureau (NGOAB)
4. Listed with Micro Credit Regulatory Authority

Partners : 1. Howlader Mahfel Huq, FCA (Past President of ICAB and

former Member of Turnover Tax Commission)
2. Abu Kaiser, FCA
3. Wasequl Reagan, MBA, MSc. (MBS, UK), ACA
(England and Wales), AQ(England and Wales), FCA
(ICAB)
4. Md. Abdus Satter Sarkar, FCA
5. Skh. Md. Mahmudul Ambia FCA
Address : 4th Floor, BGIC Tower, 34 Topkhana Road, Dhaka-1000.

Website : www.mahfelhuq.com

Email : [email protected]

Phone D: +880-2-9553143
M: +880-1711838770

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3. SCOPE OF THE WORK

Our scope of engagement will be as follows:

 Check & confirm the physical existence of Direct Materials, Indirect Materials,
Work in process Inventory & Finished Goods;
 Verify the physical Stock Quantity with Software/Book;
 Difference between physical and book balance;
 Physical inventory Valuation by software rate;
 Any other audit observation regarding the Inventory module.

4. MODE AND MEANS OF PAYMENT

SL Work % of fees
1 Advance before start of the work 40% of the total fees
2 After submission of draft 30% of the total fees
3 Final report 30% of the total fees

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5. PRACTISING AGE OF THE FIRM
We Are a Partnership Firm Established In 1974 with 47+ Years of Professional
Experience.

6. EXECUTIVE SUMMARY: FUTURE IS NOW

We are pleased to convey our interest to conduct for Inventory Audit of 07 Project of AG
Agro Industries Ltd for the year ended 31 December 2021.

We have summarised below how we believe we can support your organization through our
audit:

Our understanding Our Response

of your requirements
A robust, efficient We pride ourselves on the robustness of our audit approach and the high
and future ready quality and insights that this delivers to our clients. Our approach is
audit based on establishing a deep understanding of your organisation.

Our approach to service delivery is collaborative and pragmatic. This

comes from strong partner leadership and co-ordination of the audit
team. This approach is fundamental to optimising audit efficiency.

We have established a team of subject matter experts, including pensions,

tax and information technology specialists, who will support your core
team and be available to you during the audit and throughout the year.
An experienced team Our team has been selected to serve your organization based on their
that understands deep industry knowledge, both in the legislation and regulatory
your organisation requirements, and their specific understanding of the Bank. The team
also have considerable experience of auditing large private and public
companies.

Our team will have the strategy at the centre of their thinking and you
can expect them to be proactive in identifying ways to assist the Bank in
achieving its strategic objectives.
Fresh insight: Change brings a fresh perspective, vigour and a renewed focus on
efficiency and quality. You can be sure that changing to Mahfel Huq &
Co. will bring lasting benefits from the energy and commitment to great
service that will come with our appointment.

Change will also give you the opportunity to look afresh at the
performance of your teams without issues being clouded by previous
relationships or ways of thinking.
Value for money We are committed to providing a high quality and cost effective service.
Based on our experience of auditing and working with similar
organisations together with the efficiencies obtained from our risk based

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 audit approach, we believe we can deliver a world class quality audit.
Our understanding Our Response
of your requirements
Adding value Our audit processes go beyond simple audit and compliance. We use the
through our audit audit as a platform to give quality independent input into your our audit
organisation. You can expect our approach to be innovative on many
levels. For example, as part of your audit we will:
 benchmark the narrative reporting in your Annual Report
 we will help you to identify risks

Our 47 years of experience in practice, international experience and expert

knowledge about your industry will underpin all of the work we do for you and the
ideas we bring to you.

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7. MAHFEL HUQ & CO. BENEFITS

YOU WILL BE A
RELEVANT AND IN VALUEDCLIENT OF
FORMED MAHFEL HUQ & CO.
EXPERIENCE
Our service philosophy
Benefit from our strong comprises a highly
track record of supporting tailored personalised
organizations of similar service with a high level
nature. of partner involvement.

WORKING IN
PARTNERSHIP COMPETITIVE FEE

An experienced team who PROPOSAL We will be transparent

will work closely with you about our fees. There will
and spend time
OVERVIEW be no surprises in this
familiarising themselves matter.
with your organization.

A ROBUST, SOLUTIONS
HIGHQUALITY FOCUSEDADVICE
PROFESSIONAL
SERVICE We will use our regular
meetings with you to
A highly experienced team highlight areas where we
will work closely with
can help.
Organization

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8. OUR APPROACH TO THE AUDIT
A rigorous yet value focussed audit

Our partner led audit approach will be risk focussed meaning

that we will concentrate our effort on key areas of
judgement. We will test controls associated with the
key risk areas in conjunction with substantive
testing of balances. This combination provides
reassurance to management, the Audit
Committee and other stakeholders by
challenging and substantiating the financial
statements on which your reputation rests.

A collaborative and pragmatic

approach

As Preparation of Financial statement and Auditors

we have obligations to remain independent and
challenging: however this does not mean that we cannot work
with you to achieve a common goal. Whether this goal is an efficient and effective audit,
or whether you are seeking an answer to a complex problem, our approach is always to
work with you to determine an appropriate solution.

Intelligent scoping

Our audit will be directed towards the individual financial statement areas posing the most
significant risks. Our proposed scoping will be discussed with you to ensure that whilst
complying with auditing requirements, we are focussing on the areas of interest to you and
the key areas of audit and business risk.

Liaison with internal audit

We will, following an assessment of the scope of function, technical competence and due
professional care of the internal audit function, review the findings of internal audit and
adjust the audit approach as is deemed appropriate. This involves reviewing the reports
issued by internal audit during the year to obtain a better understanding of the controls
within the business and when appropriate to adjust our audit approach.

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9. AUDIT METHODOLOGY

Mahfel has developed its own audit approach, based on the International Standards of
Auditing (ISA) issued by IFAC. It is the methodology we apply in providing professional
services relating to the audit of financial statements. Central to our approach is the
determination of relevant risks through a careful assessment of the client’s industry and
the activities that distinguish it.

The complexities of the client’s businesses and the challenges posed by today’s business
and regulatory environment require that professionals with a diverse set of skills and
experience be used to perform certain substantive auditing procedures.

We achieve the necessary high efficiency and target orientation of our audit in five main
phases:
 Audit planning and preliminary risk assessment
 Assessment of risks and identification of internal controls
 Audit of controls and determination of levels of control assurance over processes
 Substantive procedures
 Processing information and communication

Initially, we work on evaluating the risks and auditing the related controls and counter-
measures according to a business process-based audit plan closely coordinated with you.
The results from this evaluation of the control assurance over processes form the basis for
determining necessary substantive procedures. Our methodology supports us in reducing
to a necessary minimum the usually time-consuming substantive procedures, without
reducing the quality of our audit results.

We give equally significant importance to the presentation of the financial statements.

A key feature of our team is our integrated approach in that specialists are part of the core
team and not individuals brought in as required.

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Our overall audit procedures for agreeing Financial Statements and examining journals
and other adjustments in different segment of bank audit are described as follows:

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10. OUR TEAM FOR YOUR ORGANIZATION

AG AGRO INDUSTRIES LTD

ENGAGEMENT PARTNER
MD. ABDUS SATTER SARKAR, FCA

Md. Abbas Ali Mallik, ACCA

Director

Article Students Article Students Article Students

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11. OUR COMMITMENTS YOU

With the objective of exceeding expectations and in line with your requirements and we are
committed to providing you with the following level of services and expertise:

YOUR REQUIREMENTS OUR SERVICE COMMITMENTS

NEXT GENERATION FACING THE FUTURE

IDEAS
We just do not claim to have international experience. We
are proud to talk about our experience and share this with
your organization to ensure that you are future ready and
much ahead of the peers.

KNOWLEDGABLE A PROFESSIONAL AND COMMITTED TEAM

AND A COMMITTED TEAM
Our professionals come from highly technical backgrounds
and have developed their skills through constant experience
and exposure, and are able to suggest practical solutions
that add value to our clients.

ADDED VALUE A RIGOROUS YET VALUE FOCUSSED APPROACH

We will provide continued added value by developing a

detailed knowledge of your organization. We will ensure
that you are guided through all relevant changes to
legislation and regulatory requirements, while advising on
other potential industry related issues.

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12. WHY MAHFEL HUQ & CO.

OUR APPROACH
Our approach is to deliver relevant and intelligent solutions to our clients. We listen to our
clients’ needs and take the time to understand their expectations.

We pride ourselves on delivering the highest standard of professional services to our

clients in a timely, professional and intelligent manner.

 Our assignments go beyond simple compliance. We use our assignment as a platform to give
quality independent input into your organisation. You can expect our approach to be
innovative and complete on many levels starting from signing the engagement letter all the
way to submission of the final report.

 We will select a team who understands your business and equip them with most up to date
relevant regulatory and industry knowledge and practice so that they are ready before they
embark on the mission.

 Our approach will be directed towards the areas posing the most significant risks and
opportunities. Our proposed scoping will be discussed with you to ensure that whilst
complying with requirements, we are focussing on the areas of interest to you.

 We will help you identify risks and opportunities for efficiencies within your control
framework.

 We will ensure that you are compliant with applicable regulations.

 Produce high quality, insightful management letters that report control matters, business
observations and provide feedback on people matters by significant organisation unit.

OUR COMMITMENT TO QUALITY

Quality is one of our main values – because it is so very important to us we strive to
achieve this in everything we do. Our firm has signed a Quality Charter committing to the
adoption and achievement of performance and service objectives considered essential to
deliver this quality promise to clients.

We focus on quality through:

 Leadership
 Client acceptance procedures
 Compliance with ethical obligations set out by the International Federation of Accountants
in its global standard, Code of Ethics for Professional Accountants
 Human resources policies and procedures, such as education and training
 And, of course, quality control procedures in accordance with internationally recognised
standards.

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13. GLOBAL REACH

Mahfel Huq & Co. is a member of AGN International. Based in London, UK, AGN
International is an association of independent accounting and consulting firms. Each
member of AGN INTERNATIONAL is a legally separate and independent firm.

At AGN, high standards are at the heart of our mission. “Excellent” is one of AGN’s core values,
and this is how we help ensure its delivery. Before being admitted to AGN membership,
prospective members are subject to an application process which assesses their structure, activities,
and approaches to matters including independence, ethics, regulation and oversight. If accepted
following this initial assessment, an on-site pre membership review is conducted by an existing
AGN member, and findings are submitted to Regional and International Boards in a series of
review and approval processes.

After admission, all AGN members provide an Annual Return of their ongoing activities,
including confirming details of their current professional and regulatory good standing. AGN
members use technical & client service methodologies that meet the needs of clients, and are
acceptable to local licensing and regulatory authorities (where applicable). AGN does not mandate
any particular methodologies. Independent inspection regimes arising from local licensing and
regulatory regimes apply to most AGN members, and AGN does not additionally test the
application of methodologies or exercise of professional judgments on a quality control basis.
AGN members do not share a common brand or trading name, they do not share revenues or
profits and are not a “Network” within the meaning of the section 290 of the Code of Ethics for
Professional Accountants (2014 Edition) published by the International Federation of Accountants.

In the spring of 2016, AGN intends to be amongst the first of its peers to publish a global
transparency report. This is a voluntary step in line with our commitment to high standards.

Our mission depends on the clients of AGN members being able to count on great client service,
wherever in the world their needs arise. Being “Connected” is a core value at AGN, which helps
drive our commitment to great service. Similarly, “Individual” is also a core value. We believe
that AGN members are an antidote to the corporate grayness sometimes associated with the
accounting profession, and a feature of some large bureaucracies. We aim to be commercial,
pragmatic and genuine. We are relationship focused, wise and reflective, but young and energetic
in outlook. We are trusted professionals that you actually want to do business with.

All AGN members commit to client service standards as a term of their AGN
membership. Regional Boards & AGN International staffs monitor feedback on members’ client
service performance, and act to resolve client service issues that might arise. From the spring of
2016, AGN will be introducing a client service feedback facility for all work referred between
AGN members, which will provide objective measurement of member’s client service satisfaction
achievement in those cases.

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14. RESPONSIBILITIES OF YOUR COMPANY
The specific responsibilities of the Company in relation to the proposed services are as
follows:

 Provide documents, data and information promptly as and when requested or within an
adequate time frame;
 Give Mahfel Huq & Co. access to its locations and personnel;
 Provide adequate resources for carrying out the work;
 Make representations as required by Mahfel Huq & Co.; and
 Warrants that the Mahfel Huq & Co.’s use of equipment or other property belonging to the
Company does not infringe on intellectual property rights of any third party.

15. CONFIDENTIALITY
We agree that we will treat as such all confidential proprietary information obtained from you and
will not disclose such information to others, except to those persons engaged in providing services
to you, or use such information except in connection with the performance of the services agreed to
in this letter. This undertaking shall not apply to any of the information that we are required by law
or by the requirements of any regulators or by specific professional standards to disclose or that is
in or hereafter enters the public domain.

16. GOVERNING LAW & JURISDICTION

Our proposed engagement is made under and shall be governed by Bangladesh laws and all disputes
arising from or under this agreement shall be subject to the exclusive jurisdiction of the Bangladesh
courts.

17. CONFLICTS OF INTEREST

We confirm that we have completed our conflicts check and take on procedures and are
independent of Organization.

We thank you for your interest in our firm and hope to serve you with a high level of professional
competence expected of us.

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18. OUR STRENGTHS

1 Qualified Chartered Accountants 8

2 Qualified Cost & Management Accountants 2
3 Qualified ACCA 3
4 Qualified CISA 1
5 Part qualified staffs 6
6 Legal support 2
7 Income Tax Practitioner 5
8 Course complete 14
9 Articled students 72+
10 Management Trainee Auditor 25
11 ACCA Trainee Auditor 20
12 Engineers 2
13 IT Consultants 2

19. OUR SERVICES

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20. AVAILABLE LOGISTIC FACILITIES

S. No. Logistics Supports Quantity

1 No. of Computer & Laptop 77

2 No. of Printer 19 printers

3 No. of Computer operator 4 persons

4 Scanner, Photocopier, Telephone, 12

Cell phone & Fax
5 Office location and space Topkhana Road , BGIC Tower, Purana Paltan
having 2,390 Sft owned space
6 Vehicles 4 vehicles

7 Training equipments Multimedia Projector, Sound system, Microphone

21. FACILITIES AND SUPPORT TO THE KEY

PERSONNEL
Facilities and Support to the key
SL Remarks
personnel
1 Personnel expenditures All personnel expenditures will be bared by
Mahfel Huq & Co.
2 Vehicles/ Transport Facilities Vehicles/ Transport Facilities during audit
period will be provided by Mahfel Huq &
Co.
3 Accommodation Facilities Accommodation Facilities during audit
period will be provided by Mahfel Huq &
Co.
4 Any others expenditures Any others expenditures will be bared by
Mahfel Huq & Co.

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22. MAJOR WORKS DONE

Banks & Financial Institutions

1 Rupali Bank Limited 2 Rajshahi Krishi Unnyan Bank
3 Grameen Bank 4 Karmashansthan Bank
5 Ansar VDP Bank 6 Enroute Intertainment Limited Ltd
7 Agrani SME Financing Co Ltd 8 Premier Bank Ltd.
9 Mercantile Co-operative Bank Ltd. 10 NRB Global Bank
11 NRB Commercial Bank Ltd 12 NRB Bank Ltd.
13 Standard Bank Ltd. 14 SOBAK
15 MIDAS Financing Limited 16 MIDAS Investment Limited
17 Uttara Finance 18 Phoenix leasing
International NGO’s
1 BRAC International 2 Save the Children
3 Care Bangladesh 4 World Vision Bangladesh
5 Muslim Aid Bangladesh 6 GIZ
7 UCEP Bangladesh 8 Sight Sever Bangladesh
9 World View International Foundation 10 Families for Children
11 Voluntary Association of Bangladesh 12 Helen Keller
(VAB)

National NGO’s
1 BRAC 2 DESHA
3 World View Bangladesh 4 Ashrai
5 Dhaka Ahsania Mission 6 Forum for Public Health NGO
7 CARITAS 8 Shataphool Bangladesh
9 Proshika 10 Center for Advocacy and Social Mobilisation
11 Social Development Foundation 12 Families for Children
13 Bangladesh Extension Education Services 14 Research and Development Collective (RDC)
15 Gono Shahajjo Sangstha 16 Desh Bohumukhi Somobay Samity
17 Indigenous Peoples Development Services 18 HEED Bangladesh
19 Child Sight 20 Gono Unnayan Samiti
21 Village Education Resource Center 22 Research and Development Collective (RDC)
(VERC)
23 Gono Shahajjo Sangstha 24 Indigenous Peoples Development Services
(IPDS)
25 Syed Nuruddin Ahmed Development 26 Resource Integration and Social Development
Foundation Association in Bangladesh
27 Social Assistance and Rehabilitation for the 28 Atmabiswas
Physically Vulnerable (SARPV)
29 Shubashati 30 GKS Foundation
31 Thanapara Swallows Development Socity 32 Rural Organization For Social Advancement
33 LUSTRE 34 Center for Development Services (CDS)
35 Participatory Development Organization 36 Jamuna samaj Kallyan Sangstha

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Other Audit Experience

Corporations and Autonomous Body

1 Bangladesh Small and Cottage Industries 2 Bangladesh Steel and Engineering
Corporation Corporation
3 Bangladesh Petroleum Corporation 4 Bangladesh Sugar and Food Industries
Corporation
5 Bangladesh Fisheries Development 6 Bangladesh Oil Gas & Mineral Corporation
Corporation
7 Bangladesh Power Development Board 8 Rural Electrification Board
9 Titas Gas Transmission & Distribution Co 10 Dhaka Electric Supply Authority
Ltd
11 Dhaka Electric Supply Co Ltd 12 Water & Sewerage Authority
13 Bangladesh Diesel Plant 14 Bangladesh Jute Mills Corporation
15 Bangladesh Textile Mills Corporation 16 Bangladesh Chemical Industries Corporation
17 Jamuna Multipurpose Bridge Authority 18 Bangladesh Agricultural Development
Corporation
19 Bangladesh Film Development Corporation

Insurance
1 Bangladesh General Insurance Co. Ltd. 2 Sadharan Bima Corporation
3 Crystal Insurance Co. Ltd. 4 Jibon Bima Corporation
5 Sena Kalyan Insurance Co. Ltd. 6 American Life Insurance Co Ltd
7 Eastland Insurance Co. Ltd. 8 Padma Life Insurance Co Ltd
9 Eastern Insurance Co. Ltd. 10 Delta Life Insurance Co Ltd
11 South Asia Insurance Co.Ltd. 12 Green delta Insurance Ltd.
13 Islami Insurance Bangladesh Ltd. 14 People's Insurance Co Ltd
15 Asia Pacific General Insurance Co. Ltd. 16 Golden Life Insurance Ltd.
17 Bangladesh Co-Operative Insurance Ltd 18 Progati Life Insurance Ltd.
19 Nitol Insurance Company Limited 20 Protective Life Insurance Ltd.

Educational Institutions
1 Ananda Niketon European School 2 Bangladesh University of Business &
Technology
3 European Standard School 4 University of Comilla
5 Manarat Dhaka International School & 6 Manarat University
College
7 Dhaka Commerce College 8 East West University
9 Dhaka University MPA Program 10 North South University
11 Dhaka Cantt. Girls' Public School & 12 Bangladesh International School and College
College
13 Bangladesh International Tutorial 14 Eminence College

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Private & Public Companies/ Firms
1 SEAF Bangladesh Ventures 2 National Tubes Ltd.
3 Somatec Pharmaceuticals Ltd. 4 S. Co Power Plant Ltd
5 N.A.Z. Bangladesh Ltd. 6 Shepherd Textile Mills Ltd
7 Anjuman Mufidul Islam 8 Kollol Enterprise Ltd
9 Bangladesh Paper Mill Ltd. 10 REVE Tex Ltd.
11 GIZ 12 Appollo Ispat Complex Ltd.
13 Sena Kalyan Sangstha 14 Appollo Cold Rolling Mills Ltd.
15 Apollo Steel Mills Ltd 16 Haque Steel & Re-Rolling Mills Ltd.
17 Haque Steel Complex Ltd. 18 Monayam Sweater Complex Ltd.
19 E-Planet Ltd. 20 Madina Trading Company Ltd.
21 Madina Filling service 22 Lubnan Trade Consortium
23 Atlanta Enterprise Ltd. 24 Majbari Industries Ltd.
25 Hamid Fabrics Ltd. 26 Waveland Machinery Ltd.
27 Wari Golden Hospital & Diagnostic 28 S Co Cement Ltd.
Complex Ltd.
29 Lift Standards Ltd. 30 Marksman Pharmaceuticals Ltd.
31 Synergies Sourcing Ltd. 32 Cosmic Chemical Industries Ltd.
33 National Tubes Ltd. 34 Fareast Securities Ltd
35 Voyager Garments Ltd. 36 BMSL Investment Ltd
37 S. Co. Steel Ltd 38 Achieve Corporation Ltd
39 S. Co Power Plant Ltd 40 Bengal Meat Processing Ltd
41 Jago Corporation Ltd 42 Perfect Ltd
43 Tung Hai Sweater Ltd 44 Perfect Properties Ltd
45 Faizun Nessa Textile Mills Ltd 46 Perfect InfoTech Ltd
47 Karnapara Spinning Mills Ltd 48 Shatabdi Housing Ltd
49 Sarkar Chemical Industries Ltd 50 Shatabdi Fashion Ltd
51 Khan Brothers PP Woven Bag Ltd 52 Shatabi Agro Industries Ltd
53 Khan Brothers Ship Builders LTd 54 Shatabdi Paribar Ltd
55 Delta Spinners Ltd 56 Shatabdi Homes Ltd
57 Shepherd Industries Ltd 58 Shatabdi Pharma Ltd
59 Shepherd Textile Mills Ltd 60 Shatabdi Autos Ltd
61 Shepherd Yarn Ltd 62 Shatabdi Engineering and Construction Ltd
63 Panna Batteries Ltd 64 Shatabdi Media Ltd
65 Panna Distribution Ltd 66 Shatabdi Properties and Development Ltd
67 Altu Khan Jute Mills Ltd 68 Pal Properties Ltd
69 Panna Rural Development Foundation 70 Arafat Chemical Industries Ltd
71 Kollol Industries Ltd 72 Indo-Bangla Pharmaceuticals Ltd
73 Kollol Distribution Ltd 74 Dana Aviation Ltd
75 Kollol Enterprise Ltd 76 Dana Sweater Ltd
77 Kollol Ltd 78 Tung Hai Knitting & Dyeing Ltd
79 TLRA Holdings Ltd 80 Tung Hai Sweater Ltd
81 Dhaly Construction Ltd 82 Tung Hai Fashion Ltd
83 GQ Ball Pen Ltd 84 GQ Industries Ltd
85 GQ Marketing Ltd 86 GQ plastic Ltd

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87 Dana Engineering Ltd 88 Brothers Construction Ltd
89 Invite Builders Ltd 90 Dream Park Development Ltd
91 Invite Properties Ltd 92 Bangladesh Medical Research Council
93 Raqibul Anwar Hospital Education & 94 Nitol Insurance
Training Institute Dhaka Limited
95 Sena Kallyan Sangstha-Head Office 96 M.L. Dyeing Ltd.
97 Sena Kallyan Sangstha-LPG Mongla 98 Asseb Textile Industries Ltd.
99 Amin Mohiuddin Fund-Dhaka 100 City Lub Oil Industries Ltd
101 Sena Kallyan Vabon Dhaka 102 Puro Food
103 Shepherd Textile (BD) Ltd. 104 NAZ Bangladesh Ltd
105 Pasa Pole 106 NZ Accessories Ltd
107 Pasha Electro 108 CA Knitwear Ltd
109 Britannia Label 110 Bengal Leather
111 QLM 112 Bengal Shoe
113 TAG Bangladesh 114 Albarosa
115 Banglalion Communication Ltd 116 Nokhali Textile
117 Tele Plus Network 118 Index Agro Industries
119 BIGL 120 Monalisa Ceramic
121 Maxnet Online Ltd 122 Toufika Agro Industries
123 Maxnet Online 124 Toufika Engineering
125 Joypurhat Sugar Mills 126 Bashundhara Paper Mills Ltd
127 North Bengal Sugar Mills 128 Krishipannya Feeds Ltd
129 Rajshahi Suger Mills 130 Prime Care
131 Jamuna Fertilizer Company Limited 132 Albatross
133 Training Institute For Chemical 134 Power Grid Company of Bangladesh
Industries Limited
135 LCBS 136 Gas Transmission Company Limited
137 FM Plastic 138 Quick Clear Enterprise
139 Mowdoc 140 Tasmia Cosmetics & Toiletries Ltd
141 Devnet 142 Huizhou Baijia Glove Company Limited
143 Somatec 144 Western Marine Shipyard
145 BPM 146 Euro Agrovet
147 Euro Vigil Security Services Ltd. 148 Khulna Power
149 Kayre Tours & Travels 150 Silicon Real Estate Ltd
151 Bengal Remedies ltd 152 Kingshuk
153 Abul Khair 154 Ocean Accessories
155 Boush Vaclum 156 WILHELM G. CLASEN BANGLADESH
LTD.
157 Hoplum 158 United Airways (BD)
159 HopYic 160 Acme Property
161 K&Q 162 West Zoon power
163 JLL 164 Chittagong chicks Ltd
165 HEXAGOAN 166 Paragong Poultry Ltd
167 Navira 168 Parasol Energy Ltd
169 SAMS Attire Ltd. 170 National Polymer
171 Entrus Fashion 172 Lub-rref Chittagong

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173 Experience Clothing 174 Award knit Garments Ltd
175 Shupti Sweater 176 BD Thai Food & Food Ltd.
177 Spectrum 178 Federation of NGOs in Bangladesh(FNB)
179 Haripur Power Limited 180 Shaheen Store
181 BNSB Hospital 182 Shahajadpur Eye Hospital
183 Purba Apparels Limited 184 The Purba Limited
185 Kooroni Knit Composite Ltd. 186 Himadri Limited
187 The Clean Energy Limited 188 Piya Auto Bricks Limited
189 Rapid Design Ltd 190 Ring Shine Textiles Limited
191 Advent Pharma Limited 192 Sainsbury’s
193 RACE Assets Management 194 Alif Industries Limited
195 Alif Manufacturing Company Ltd 196 Queen South Textile Mills Limited
197 Emerald Oil Industries Ltd. 198 Pacific Denims Limited
199 C & A Textiles Limited 200 Khan Brothers PP Woven Bag Industries
Limited
201 Bangladesh Welding Electrodes Ltd. 202 Fortune Shoes Limited
203 Global Heavy Chemicals Limited 204 Atlas Bangladesh Ltd.
205 Delta Spinners Ltd. 206 Nurani Dyeing & Sweater Limited
207 Gemini Sea Food Ltd. 208 SAIF Powertec Limited
209 United Airways (BD) Ltd. 210 GQ Ball Pen Ltd.

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23. ANNEX-1 KEY TEAM BIOGRAPHIES
Managing Partner
Name : Howlader Mahfel Huq, FCA
Father Name : Late Abdul Wazed
Proposed Position : Team Leader
Date of Birth : 21/04/1945
Permanent Address : House # 6/D, Topkhana Road,
Segun Bagicha, Shahbag, Dhaka-
1000.
Nationality : Bangladeshi
National ID No. : 2697556386096
Educational Qualification : B. Com, 1965
Chartered Accountant, 1973
Membership : Fellow Member of Institute of Chartered Accountant of
Bangladesh
Work Experience : Mahfel’s experience spans a wide spectrum of audit and
assurance and consulting works for a number of global and
local companies. He made valuable contribution in revenue
related policy matters of the Govt. of the Peoples Republic
of Bangladesh and was made a Member of the Turnover Tax
commission by the government of the Peoples Republic of
Bangladesh. His field of specialization includes Taxation,
Financial Management, Accounts and Management
consulting.
Employment Record : Partner of Mahfel Huq & Co. Chartered Accountants
(From 1974 to Present)

CERTIFICATION:

I, the undersign, certify that (i) I was not a former employee of the Client immediately before the submission
of this proposal, and (ii) to the best of my knowledge and belief, this bio-data correctly describes myself, my
qualifications, and my experience. I understand that any wilful misstatement described herein may to my
disqualification or dismissal, if engaged.

Signature:

Date of Signing: 20-12-21

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Senior Partner
Name : Md. Abu Kaiser, FCA
Father Name : Late Lehaj Uddin Howlader
Proposed Position : Deputy Team Leader
Date of Birth : 31-12-1954
Permanent Address : House No.29, Block – G,
Niketon, Gulshan – 1, Dhaka
Nationality : Bangladeshi
Educational Qualification : B. Com, 1975
Chartered Accountant, 1990
Membership : Fellow Member of Institute of Chartered Accountant of
Bangladesh
Work Experience : Kaiser’s experience spans a wide spectrum of audit and
assurance and consulting works for a number of global and
local companies. Apart from the above during twenty eight
(28) years of experience as professional accountant
successfully conducted audit of thousands of educational
institutions, hundreds of business enterprises including
national and multinational companies, Govt Organizations,
Autonomous bodies, Corporations and their projects, Utility
Services, Banks & Financial Institutions and NGOs. He is
the Vice President of the Association of Accounting
Technicians of Bangladesh (AATB)
Employment Record : i. He was founder partner of MARHK & Co Chartered
Accountants;
ii. Practising as Public Accountant under the name & Style
Partner of Mahfel Huq & Co. Chartered Accountants (From
2002 to Present).

CERTIFICATION:

I, the undersign, certify that (i) I was not a former employee of the Client immediately before the submission
of this proposal, and (ii) to the best of my knowledge and belief, this bio-data correctly describes myself, my
qualifications, and my experience. I understand that any wilful misstatement described herein may to my
disqualification or dismissal, if engaged.

Signature:

Date of Signing: 20-12-21

25 | P a g e
Review Partner
Name : Wasequl H Reagan, FCA
Father Name : Howlader Mahfel Huq, FCA
Proposed Position : Team Supervisor
Date of Birth : 23.12.1982
Permanent Address : House # S. E. (E-3), Apartment #
E-2, Road # 137,
Gulshan- 1, Dhaka- 1212.
Nationality : Bangladeshi
National ID No. : 1505266872
Educational Qualification : MBA (DU), MSC (MBS, UK), ACA (England and Wales),
ACA (ICAB), AQ (England and Wales).
Work Experience : Wasequl’s experience spans a wide spectrum of audit and
assurance and consulting works for a number of global
banking and capital market power houses including BNP
Paribas, Morgan Stanley, Bank of Tokyo Mitsubishi, Royal
Bank of Scotland (including National Westminster Bank)
and Santander.
Employment Record : i. Mahfel Huq & Co. as a partner (From October 2016 to
Present)
ii. Mahfel Huq & Co. as a director (From April 2016 to
Sept. 2016)
iii. Mitsubishi UFJ Securities International Plc (From 2013 to 2016)
CERTIFICATION:

I, the undersign, certify that (i) I was not a former employee of the Client immediately before the submission
of this proposal, and (ii) to the best of my knowledge and belief, this bio-data correctly describes myself, my
qualifications, and my experience. I understand that any wilful misstatement described herein may to my
disqualification or dismissal, if engaged.

Signature:

Date of Signing: 20-12-21

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Audit/Engagement Partner
Name : Md. Abdus Satter Sarkar, FCA
Father Name : Late Ajim Uddin Sarkar
Proposed Position : Team Supervisor
Date of Birth : 06.10.1969
Permanent Address : House # 516, Senpara Porbota,
Kafrul, Dhaka- 1216.
Nationality : Bangladeshi
National ID No. : 2693014479089
Educational Qualification : Chartered Accountant
Work Experience : Md. Abdus Satter Sarkar joined the firm in 2015 as a
Partner. Before joining the firm he acted as the head of
finance of BRAC, the number one NGO in the world for
over a decade. Before BRAC Satter worked in the finance
and accounts as a Senior Manager in a Grameen Fund- a
sister concern of Grameen Bank- the Nobel Prize winning
organization. He is the present Chairman of Dhaka Branch
Council (DBC) of Institute of Cost and Management
Accountant of Bangladesh and a member of Theinstitute of
certified general Accountants of Bangladesh. He is involved
with a number of charitable institutions and present elected
President of Rotary Club of Dhaka Sadar. Presently he is the
Treasurer and Chairman of Audit Committee of ActionAid
Bangladesh.
Employment Record : i. Partner of Mahfel Huq & Co. (From 2016 to Present)
ii. BRAC as Chief Financial Officer (From 2001 to 2015)
iii. Grameen Fund as a Senior Manager (From 1997 to 1997)

CERTIFICATION:

I, the undersign, certify that (i) I was not a former employee of the Client immediately before the submission
of this proposal, and (ii) to the best of my knowledge and belief, this bio-data correctly describes myself, my
qualifications, and my experience. I understand that any wilful misstatement described herein may to my
disqualification or dismissal, if engaged.

Signature:

Date of Signing: 20-12-21

27 | P a g e
Audit/ Partner
Name : Skh. Md. Mahmudul Ambia
Father Name : Late Moulavi Sakhawatul Ambia
Proposed Position : Independent Auditor
Date of Birth : 01.01.1956
Permanent Address : 821, West Kazipara, Mirpur, Dhaka-1216.
Nationality : Bangladeshi
Educational Qualification : Chartered Accountant
Work Experience : Md. Mahmudul Ambia Joined the firm in June
2021.Before joining the firm Md. Ambia has worked as
independent auditor and public accountant for more than 10
years in Bangladesh as a proprietor of MASH Haque
chartered. Mr. Ambia in his last 10 years of practice
provided numerous audits, advisory and taxation services to
different institutions operation in Bangladesh. He gained
wide experience in preparation and maintenance of account,
devising and introducing accounting system, examining and
recommending improvements in internal control systems,
valuation of business, designing procurement management
system, investigation of account, proposing improvement
management t system, investigation of accounts, proposing
improvement in budgetary control and financial
management system, purchase and stock control system etc.
Employment Record : i. Partner of Mahfel Huq & Co. (From 2021 to Present)
ii. Proprietor of MASH Haque & Co. (From July 2007-
May 2021

CERTIFICATION:

I, the undersign, certify that (i) I was not a former employee of the Client immediately before the submission
of this proposal, and (ii) to the best of my knowledge and belief, this bio-data correctly describes myself, my
qualifications, and my experience. I understand that any wilful misstatement described herein may to my
disqualification or dismissal, if engaged.

Signature:

Date of Signing: 20-12-21

28 | P a g e
Bio Data for Qualified Staffs/Officers

Name : Md. Abbas Ali Mallik, ACCA

Father Name : Md. Abdul Hya Mallik
Present Position : Director
Date of Birth : 01/08/1981
Permanent Address : Flat C-8, Apon Nibas, 64 West Agargaon, Dhaka-1207.
Nationality : Bangladeshi
Educational Qualification : Association of Chartered Certified Accountant
Work Experience : Md. Abbas Ali Mallik joined the firm in 2017 as a
Director. Before joining the firm he acted as BRAC Bank
Limited His major works are Preparing Financial
Statements. He is a Tax &VAT expert
Employment Record : BRAC Bank Limited

29 | P a g e
24. ANNEX-2 LIST OF ARTICLE STUDENT
S. Registration
Name Qualification
N No
1 Munuruzzaman Milton 29911/2018 B.B.A(Hon`s)
2 Raju Shaha 30318/2018 B.B.A(Hon`s)
3 Md Ikbal Hossen 30691/2019 B.B.A(Hon`s)
4 Khairul Islam 31074/2019 B.B.A(Hon`s)
5 Aminul Islam 30970/2019 B.B.A(Hon`s)
6 Ali Murtaza 31166/2019 B.B.A(Hon`s)
7 Asad Uddin 31073/2019 B.B.A(Hon`s)
8 Shahin Bhuiyan 31214/2019 B.B.A(Hon`s)
9 Umme Kulsum Rumana 31330/2019 B.B.A(Hon`s)
10 Jubaida Sultana 31656/2019 B.B.A(Hon`s)
11 Sojib Hossain 31866/2020 B.B.A(Hon`s)
12 Arafat Hossain 31924/2020 B.B.A(Hon`s)
13 Shibbir Ahammad 32064/2020 B.B.A(Hon`s)
14 Aamar Rabbi 32126/2020 B.B.A(Hon`s)
15 Sumon Chandro 32190/2020 B.B.A(Hon`s)
16 Azizul Huq 32340/2020 B.B.A(Hon`s)
17 Mahmudul Hasan 32341/2020 B.B.A(Hon`s)
18 Ashraful Islam 32506/2020 B.B.A(Hon`s)
19 Khadija Akter 32692/2020 B.B.A(Hon`s)
20 Ariful Islam 32714/2020 B.B.A(Hon`s)
21 Md. Sazzad Zaman 30242/2018 B.B.A(Hon`s)
22 Md. Mainuddin 30895/2019 B.B.A(Hon`s)
23 Md. Harunor Rashid 31432/2019 B.B.A(Hon`s)
24 Md. Shahjalal 32028/2020 B.B.A(Hon`s)
25 Md. Maruf Billah 32189/2020 B.B.A(Hon`s)
26 Ismail Hoshen Bhuiyan 32421/2020 B.B.A(Hon`s)
27 Md. Moshiur Hossain 32428/2020 B.B.A(Hon`s)
28 Naznin Khuku 32760/2020 B.B.A(Hon`s)
29 Md Emdadul Huq 32759/2020 B.B.A(Hon`s)
30 Abdullah Al Mamun 32865/2020 B.B.A(Hon`s)
31 Md.Iman Sarker 33972/2021 B.B.A(Hon`s)
32 Md. Imaz Uddin Rony 29182/18 B.B.A(Hon`s)
33 Bithika Sarker Kona 29500/18 B.B.A(Hon`s)
34 Sajia Afrin 29502/18 B.B.A(Hon`s)
35 Md. Mahbub Hasan 29504/18 B.B.A(Hon`s)
36 Habib Ullah 29603/18 B.B.A(Hon`s)
37 Md. Faisal Hossain 29624/18 B.B.A(Hon`s)
38 Md. Amir Hossain Shohel 29633/18 B.B.A(Hon`s)
39 Md. Mehedi Hasan 29638/18 B.B.A(Hon`s)
40 Md. Abu Taher 29905/18 B.B.A(Hon`s)
41 RagibAbrar 29906/18 B.B.A(Hon`s)
42 Kader Bepari 30243/18 B.B.A(Hon`s)
43 Md. Robiul Hossain 30311/18 B.B.A(Hon`s)

30 | P a g e
44 Maruf Khan 30497/19 B.B.A(Hon`s)
45 Jahangir Molla 30498/19 B.B.A(Hon`s)
46 Jannatul Ferdous 30499/19 B.B.A(Hon`s)
47 Md. Rayhan Uddin 30649/19 HSC
48 Hasinur Rahaman Jany 30861/19 B.B.A(Hon`s)
49 Masud Rana Sarkar 31075/19 B.B.A(Hon`s)
50 Shihabul Islam 31076/19 B.B.A(Hon`s)
51 Md. Shafiqul Islam 31683/19 B.B.A(Hon`s)
52 Md. Mizanur Rahman 32002/20 B.B.A(Hon`s)
53 Asma Akter 32125/20 B.B.A(Hon`s)
54 Ismail Bhuyian Probation B.B.A(Hon`s)
55 Md. Afil Uddain Probation B.B.A(Hon`s)
56 Md. Masud Rana Probation B.B.A(Hon`s)
57 Md. Sajibul Islam Probation HSC
58 Md. Shuvo Howlader Probation B.B.A(Hon`s)
59 Anik Chakraborti Probation B.B.A(Hon`s)
60 Habibur Rahman Probation B.B.A(Hon`s)
61 Md. Shahjalal Probation B.B.A(Hon`s)
62 Md. Maruf Billah Probation B.B.A(Hon`s)
63 Md. Moshiur Hossain Probation B.B.A(Hon`s)
64 Toudhidul Islam Probation B.B.A(Hon`s)
65 Newthos Rongma Probation B.B.A(Hon`s)
66 Sk. Ashraful Hoq Probation B.B.A(Hon`s)
67 Al Mamun Probation B.B.A(Hon`s)
68 Azad Hossain Probation B.B.A(Hon`s)
69 Ibrahim Khalil Probation B.B.A(Hon`s)
70 Naimul Islam Probation B.B.A(Hon`s)
71 Jannatul Ferdous Probation B.B.A(Hon`s)
72 Md. Shabbir Hossain Probation B.B.A(Hon`s)

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25. ANNEX-3 INSTITUTE OF CHARTERED
ACCOUNTANTS BANGLADESH CERTIFICATES

32 | P a g e
33 | P a g e
26. ANNEX-4 FIRM’S REGISTRATION CERTIFICATE

34 | P a g e
27. ANNEX-5 PARTNERS PRACTICING CERTIFICATES

35 | P a g e
36 | P a g e
37 | P a g e
38 | P a g e
39 | P a g e
28. ANNEX-6 FIRM’S INTERNATIONAL AFFILIATION
CERTIFICATE

40 | P a g e
29. ANNEX-7 FIRM’S TRADE LICENSE

41 | P a g e
30. ANNEX-8 FIRM’S TIN CERTIFICATE

42 | P a g e
31. ANNEX-9 ISO CERTIFICATE

43 | P a g e
32. ANNEX-10 BANGLADESH BANK ENLISTMENT
List of Audit Firms (in alphabetical order) Eligible for Auditing Banks and Financial
Institutions approved in the 74th meeting of Audit Committee held on 17/06/2021
Firm Name
A. Qasem & Co.
A Wahab & Co.
ACNABIN
Ahmed Zaker & Co.
Ahsan Kamal Sadeq & Co.
Ahsan Manzur & Co.
Anil Salam Idris & Co.
Atik Khaled Chowdhury
Aziz Halim Khair Choudhury
Basu Banerjee Nath & Co.
Chowdhury Bhattacharjee & Co.
Das Chowdhury Dutta & Co.
G Kibria & Co.
Haque Shah Alam Mansur & Co.
Hoda Vasi Chowdhury & Co.
Hoque Bhattacharjee Das & Co.
Howladar Yunus & Co.
Hussain Farhad & Co.
Islam Aftab Kamrul & CO.
Islam Quazi Shafique & Co.
K. M. Hasan & Co.
Kazi Zahir Khan & Co.
Khan Wahab Shafique Rahman & Co.
M A Fazal & Co.
M I Chowdhury & Co.
M J Abedin & Co.
M M Rahman & Co.
M Z Islam & Co.
MABS & J Partners
Mak & Co.
Mahfel Huq & Co.
Malek Siddiqui Wali
Masih Muhith Haque & Co.
Mollah Quadir Yusuf & Co.
Muhammad Shaheedullah & Co.
Nurul Faruk Hasan & Co.
OCTOKHAN
Pinaki & Company
Rahman Mostafa Alam & Co.
Rahman Rahman Huq
Shafiq Basak & Co.
S K Barua & Co.
S R Islam & Co.
Shaha & Co.
Snehasish Mahmud & Co.
Toha Khan Zaman & Co.
Zoha Zaman Kabir Rashid & Co.

https://www.bb.org.bd/mediaroom/notice/jul192021_dbi3_calist.pdf

44 | P a g e
33. ANNEX-11 FIRM’S VAT REGISTRATION
CERTIFICATE

45 | P a g e
34. ANNEX-12 BANGLADESH SECURITIES AND
EXCHANGE COMMISSION ENLISTMENT

46 | P a g e
35. ANNEX-13 MICROCREDIT REGULATORY
AUTHORITY (MRA) ENLISTMENT

47 | P a g e
36. ANNEX-14 NGO AFFAIRS BUREAU ENLISTMENT

48 | P a g e
37. ANNEX-15 PALLI KARMA SAHAYAK FOUNDATION
(PKSF) ENLISTMENT

49 | P a g e
For further information or
Become involved please contact:

MAHFEL HUQ & CO.

Corporate Office:
4th Floor, BGIC Tower
Topkhana Road
Dhaka – 1000
Bangladesh
Cell 01713-068311
Phone +880-2-9553143
Fax +880-2-9571005

Email : [email protected]
Website : www.mahfelhuq.com

Mahfel Huq & Co. is a Member of AGN International, a global association of separate and
independent accounting and advisory businesses. AGN International Ltd (and its regional
affiliates; together "AGN") is a not-for-profit worldwide membership association of separate
and independent accounting and advisory businesses. AGN does not provide services to the
clients of its Members, which are provided by Members alone. AGN and its Members are
not in partnership together, they are neither agents of nor obligate one another, and they are
not responsible or liable for each other's services, actions or inactions. The mission of AGN
is to enable its members to support businesses and individuals with high standards, straight
forward & practical business advice and local commercial know-how, wherever the need
arises worldwide. AGN membership gives our clients access to practical business advice
globally, within a structure of trusted relationships that is designed to deliver high standards
at an affordable cost; an antidote to the complexity and cost of some global providers.

© 2021 Mahfel Huq & Co.

www.mahfelhuq.com