Ramon A. Scheffer, CPA

-12 years of experience serving US and Dutch clients with respect to SEC, US GAAP and IFRS accounting and reporting matters -Spent five years in the Amsterdam, Netherlands office and primarily provided audit-related services to public companies reporting under IFRS -Focused on delivering IFRS conversion services in the US -Completed a significant number of IFRS initial impact assessments as well as helped companies complete their first IFRS financial statements (full conversions) -Additional specific focus on revenue recognition, business combinations, refinancing, provisions, employee benefits, share-based payments and impairments -Register Accountant (RA) with the Netherlands Institute of Register Accountants (NIVRA), CPA in the State of Georgia and a member of the AICPA -Clients include: Eastman Chemical, Goodyear, Simmons Co., Metro AG, Alcan Cable, Rio Tinto, Randstad, Mohawk Industries, Gerdau Ameristeel, Rheem Manufacturing Company (Paloma Industries), Fujikura, HealthSouth Corporation, GE Energy and Cox Communications.