We would like you to consider ACG FinExpertiza for perspective cooperation.
Audit and consulting group FinExpertiza (CPA Associates International) is a group of companies
providing a wide range of services on audit, legal, tax, financial and investment consulting, accounting,
taxation, strategic planning and marketing research, IFRS application.
Audit-consulting group FinExpertiza (ACG FinExpertiza) consists of:
OOO FinExpertiza, Moscow;
Branch office in Krasnoyarsk;
Branch office in Saint Petersburg;
Branch office in Nizhniy Novgorod;
Branch office in Tumen;
Branch office in Novosibirsk;
Branch office in Ekaterinburg;
Branch office in Korolev, Moscow oblast;
Regional office in Rostov-na-Donu;
Regional office in Ryazan;
Regional office in Yoshkar-Ola;
ZAO FinExpertiza Consulting, Moscow;
OOO FinExpertiza–Valuation, Moscow;
ООО Training Centre FinExpertiza, Moscow;
CPAA International FinExpertiza Ltd., Moscow;
OOO FinExpertiza–Krasnoyarsk, Krasnoyarsk;
OOO Valena–Audit, Saint Petersburg;
OOO Galtom–Audit, Saint Petersburg;
OOO Expert–audit, Perm;
OOO AF Tatinform, Kazan;
OOO Audit Company Practice, Yoshkar-Ola;
OOO Avangard–Audit, Archangelsk;
OOO Council of Independent Auditors, Novosibirsk;
OOO Audit Company YUKO–AUDIT, Barnaul;
OOO Audit Company Alges–Audit, Saratov;
ZAO Audit Company Consulting Audit, Samara;
OOO Denisov–Audit, Rostov-na-Donu;
OOO Intellect–Audit, Nizhniy Novgorod;
OOO Evidence–Audit, Tumen;
TOO HELP, Alma-Ata, the Republic of Kazakhstan;
Consulting Group RE VERA, Minsk, the Republic of Belarus;
OOO ARHAT Audit, Tashkent, the Republic of Uzbekistan;
OOO AF De Corte and Stimann, Kiev, Ukraine.
Currently, the headcount of the group exceeds 1,000 people.
Professional Indemnity Insurance
The professional indemnity of OOO FinExpertiza is insured in the insurance company Ingosstrakh with
regard to audit amounting to 500,000,000 (Five hundred million) Roubles (insurance contract No 433-
048591/09) and with regard to valuation amounting to 500,000,000 (Five hundred million) Roubles
(insurance contract No 433-004515/10).
Over the period of several years, ACG FinExpertiza has been rated among the 10 largest audit and
consulting companies in Russia (according to the ratings of “Expert”, “Izvestia”, “Kommersant–Dengi”,
Following the results of the year of 2010, according to the magazine Expert the company
№ 5 among the largest audit and consulting groups in Russia;
№ 1 among companies rendering general audit services;
№ 1 among companies rendering valuation services;
№ 1 among companies rendering financial advisory services;
№ 2 among companies rendering bank audit services;
№ 2 among companies rendering strategic advisory service;
№ 3 among companies rendering IFRS relating services;
№ 5 among companies rendering tax advisory services;
№ 6 in the category “IT-consulting – managerial advisory services”.
Federal integrated rating of audit, consulting, valuating and marketing companies/agencies and research
groups and companies providing legal advisory services represented by Expert-analytical and
information rating company UNIPRAVEX has assigned A+++1+++1+++ rating index to ACG
ACG FinExpertiza remains in the lead according to ExpertRA Rating Agency presentation of Business
potential rating for appraisal companies in Russia for 2009.
The reputation and high competence of the staff of ACG FinExpertiza is recognized by the business
society of the Russian Federation and supported by the following awards and achievements.
2010 – FinExpertiza has been granted with National Award for Audit, Appraisal, Expertise and
Consulting in the nomination Best Audit Firm – 2010.
2009 – FinExpertiza is among three leaders in the transparency and publicity rating of audit firms
in accordance with the study of information transparency of audit firms that operate in Russia.
2007 – FinExpertiza was awarded with the diploma of National Business Award Russian
Business Captains in the category Leadership and Business Reputation.
2007 – FinExpertiza was recognized as “Superbrand” in the category BRAND LEADERS OF
RUSSIA 2007, inter-corporal market b2b.
2006 – FinExpertiza was awarded with title Superbrand 2006 in the Russian corporate market.
2005 – FinExpertiza was awarded a golden prize of the annual contest The Best Brand/EFFIE
2005 in the field of the “Business to Business services”.
2004 – ACG FinExpertiza was nominated for Annual national prize in business in the category
2003 – At the International Financial Accountants and Auditors Forum Financial Olympus 2003
ACG FinExpertiza was named winner in the category The Most Interesting Consulting Solution
in the Sphere of Strategic Planning.
2002 – According to the magazine “Compania” (Company) № 48 of 16 December 2002 AСG
FinExpertiza became the winner in the competition “Company of the year” in the category Best
Auditing and Consulting Company.
АCG FinExpertiza is awarded with the diploma of Russian Consumer Rights Promotion Fund for
active participation in forming civilized consumer market in Russia.
ACG FinExpertiza is included in the Register of auditing companies known for stable and
faultless reputation at the Moscow market of auditing services.
ACG FinExpertiza passed successfully quality control of compliance to generally accepted national
principles on auditing, professional ethics, audit quality, license requirements and conditions performed
by: Finance Ministry of the RF, Moscow Audit Chamber (MAC), National Federation of Auditors and
Consultants, Russian Collegium of Auditors, International network HLB International, for carrying out
joint projects, International network SCI International, for carrying out joint projects, audit company
Deloitte & Touche for carrying out joint projects relating to bank audit.
Company Image Abroad
ACG FinExpertiza is the exclusive representative of CPA Associates International on the territory of the
Russian Federation – international association of independent audit and accounting firms. Its field of
activities includes provision of services in accounting, audit, taxation, a number of consulting services.
CPA Associates International was founded in 1957. CPA’s revenue for the last fiscal year amounted
to USD 520 million. CPA network is represented in more than 69 countries and has 149 members,
the total number of offices is more than 300. The total number of partners and staff of companies –
CPA members – makes up more than 10,000 people. Membership in the Association provides access to
information, technological and methodological resources of one of the largest professional associations,
enables to engage highly skilled professionals from foreign member-companies and guarantee
international standards of quality.
Managing partner of ACG FinExpertiza Elena Trubnikova
Managing partner of ACG FinExpertiza Elena Trubnikova is regularly included in the release of the
Professional Reputation Rating of top management of Russian companies 1,000 Most professional
managers of Russia.
In 2007, annual expert survey of magazine “Cariera” (Carrier) nominated Elena Trubnikova among 200
most powerful women of Russia.
In 2007, managing partner of ACG FinExpertiza Elena Trubnikova was included in the list of 40 most
successful women of Russia under 40 years old as published in magazine Finance.
In 2007, Elena Trubnikova was officially thanked for the contribution to development of Moscow Audit
In 2006, Elena Trubnikova was among thousand famous people according to the magazine “Litsa”
(Faces) of Sovershenno secretno (Top secret).
In 2005, Elena Trubnikova was awarded with golden medal of Geneva institute of business and
management INSAM For Quality Management.
In 2004, Elena Trubnikova was included in the list of 100 best professional careers in Russia based on
research The most professional careers in business and power since 2000 (Kommersant, Association of
Elena Trubnikova is a laureate for programme “Financier–2002” in the nomination Audit, Consulting,
Chief Executive Officer of OOO FinExpertiza Agvan Mikaelyan
In 2007, Agvan Mikaelyan was included in the rating of commercial directors in the category Professional
Services published in the newspaper “Kommersant”.
In 2005, Agvan Mikaelyan was included in Top–200 most professional commercial directors.
Deputy CEO of OOO FinExpertiza for audit practice Oksana Timonina
In 2007, Ms. Oksana Timonina took third place in the rating of financial directors in the category
Professional Services prepared by Association of Russian Managers and Kommersant. In 2006, Oksana
was included in Top–14 of financial directors in professional servicing according to the same rating. In
2005, Oksana was included in Top–200 most professional financial directors of Russia.
Professional and Business Membership
NP Audit Chamber of Russian Federation (NP AP Russia) (Certificate № 4209);
Association of Russian Banks (ARB) (Certificate № 1305);
NP Partnership ROO (Certificate № 897);
Russian Society of Appraisers (RSA) (Certificate № 0060/77-1111-2001);
Russian Society of Appraisers (RSA) (Certificate № 0977/77-1111/06);
Association of Russian Managers.
FinExpertiza operates on the basis of the applicable legislation of the Russian Federation as
1. Audit activity:
OOO FinExpertiza. Licensing of audit activity shall not be carried out from 1 July 2008 in accordance
with Federal Law No. 135 FZ dd. 19 July 2007. Companies are to be members of Russian Audit Chamber
self-regulatory organization according to Federal Law On Audit Activity.
2. Valuation activity:
OOO FinExpertiza–Valuation; OOO FinExpertiza. Licensing of OOO FinExpertiza appraisal activity is
not carried out from 1 January 2007 according to Federal Law No. 156-FZ dd. 27 July 2006. The
appraisers of the Company are members in “Russian Society of Appraisers” self-regulatory organization
according to Federal Law On Appraisal Activity and their liability is insured by Ingosstrakh Open Joint-
Stock Insurance Company.
3. FSN License:
OOO FinExpertiza. License GT No 0002698 issued by Russian FSN Division in Moscow and Moscow
region dd. 05 March 2008. The license is valid through 24 October 2012.
• FinExpertiza obtained accreditation in State Corporation Rostechnologii and was officially
recommended for joint projects in auditing and valuation.
• FinExpertiza was certified for audit, valuation and legal advisory by State Corporation Russian
• FinExpertiza was accredited for performing annual statutory audit of financial statements of the
subsidiaries of OAO Atomenergoprom as well as the firm was accredited by OAO
Atomenergoprom for valuation services.
• FinExpertiza has been listed among companies accredited as an appraiser for valuating shares,
property and other assets for the needs of JSC RusHydro.
• FinExpertiza passed prequalification among companies that develop foundations for investments
and business plans of investing projects and for their expertise for OAO “Russian Railways”.
• FinExpertiza passed prequalification among companies that deal with business plan development
for new establishing subsidiaries and associates and for audit of subsidiaries and associates of
OAO “Russian Railways”.
• FinExpertiza is certified for valuation of OSK Group.
• FinExpertiza has been accredited by JSC United Aircraft Corporation for an obligatory annual
audit of financial statements of subsidiaries and affiliates.
• FinExpertiza has been listed among valuation companies recommended for OAO AFK Systema
• FinExpertiza has been listed for recommendation to potential legal entities – borrowers as an
appraiser to valuate property offered to HSBC Bank.
• FinExpertiza has become accredited as an independent appraiser under OAO Russian Agricultural
• ACG FinExpertiza has been listed among organizations which realize external estimation of
commercial (marketing) elaboration of investment projects for the needs of Kazakhstan
• FinExpertiza has been approved as an accredited independent appraiser and adviser for ZAO
• FinExpertiza has been listed among companies that provide valuation, consulting and other
services to OAO Svyaz–Bank.
• OOO FinExpertiza is accredited to carry out statutory audit in state and municipal unitary
enterprises of Moscow.
• OOO FinExpertiza is accredited to carry out evaluation work at the Ministry of Property Relations
of Moscow region.
• OOO FinExpertiza has won in the open competition of valuation companies, providing services in
the sphere of valuation of objects of cultural heritage for the state organization Agency on
management and use of historic and cultural monuments at the Ministry of Culture of the Russian
• FinExpertiza is accredited at FGI TsUMP and VES of the Russian Ministry of Defense as an
appraiser engaged to assess value of released movable military property in Ministry of Defense of
the Russian Federation on internal and external markets.
• FinExpertiza is the winner of the open contest on rendering services on independent evaluation of
premises of Space Research Institute of Russian Academy of Sciences.
• FinExpertiza is accredited to provide audit and financial advisory services by the Ministry for
Economics of the Moscow region.
• FinExpertiza has been accredited at Deposit Insurance Agency in the nomination of Valuation for
services at liquidation and bankruptcy prevention of credit institutions.
Certificates of conformance
ООО FinExpertiza. Certificate of conformance with the regulations GOST R ISO
9001:2008 No. SMK.RU/11.09.-1817 dd. 23 December 2010;
ООО FinExpertiza–Valuation. Certificate of conformance with the regulations GOST R
ISO 9001:2000 No. RОSS RU.I282.04TsI00/SMK.01104 dd. 10 July 2009.
• General audit. Limited reviews. Audit of credit institutions. Audit of exchanges, non-budget funds
and investment institutes. Audit of insurance companies.
• Tax consulting. Tax planning. Tax audit. Organization of tax accounting.
• Services relating to International Financial Reporting Standards (IFRS). Preparation and
consolidation of financial (accounting) statements in accordance with International Accounting
Standards. Elaboration of accounting policy according to requirements of IFRS; Audit of financial
statements prepared under IFRS.
• Legal consulting.
• Independent valuation. Business valuation. Real estate valuation. Machinery and equipment
valuation. Intellectual property valuation.
• Management consultancy. General and strategic management. Management controlling. Data
management consulting. HR consulting.
• Market researches of any complexity.
• Accounting services.
• Due Diligence Review.
• Investment consulting aimed at raising equity and debt capital. Investment strategic planning.
Mergers and Acquisitions.
• Creating, developing, and upgrading accounting systems. Developing and implementing a
controlling system. Developing a budgeting system. Modeling accounting systems when
implementing software. Methodological support to build Service Centers. Training.
• Professional services in business education aimed at training and professional developments of
management and supervision as well as financial services of modern entities. Corporate programme
CEO Mr. Agvan Mikaelyan
List of clients of ACG FinExpertiza
Now among the clients of OOO FinExpertiza there are enterprises from different branches: (in the list
there are only enterprises which didn’t object our presentation of the given information)
Companies of Group Hydraulic machines and
Oil and Gas Industry systems
Sakhalin Energy Investment Company Ltd
(Sakhalin II Project)
Aircraft Repair Group
OAO Moscow Machine-Building Plant Vpered
TNK–BP Holding (147 enterprises)
OAO Moscow Machine-Building Plant Znamia
OAO Krasnoyarsk Plant of Heavy Excavators
SIBUR Group (16 enterprises)
OAO Nazarovo Car-Building Plant
TransNeft Group (30 companies)
OAO Russian Corporation of Transport Vehicle
OOO GaspromNeft Group
Weatherford International Ltd. (10 companies)
ZAO ES Group
ZAO North-West Oil Company
OOO KubanGasProm Metallurgical Industry
ZAO Klyavlino Oil Refinery Plant Russkiy Ugol Group (25 companies)
OOO Manoleum–Processing ChTPZ Group (Chelyabinsk Pipe Plant)
OOO Selena–NefteChim (24 companies)
OAO CenterEnergoGas OAO Mine and Metallurgical Company Norilsk
ZAO SHELL OIL Nickel
OOO Management Company North Gas Evraz Group S.A.
OOO Yukola–Neft OAO Raspadskaya Mine
OAO Novolipetsk Metallurgical Company
Electric Power Complex OAO Mechel
JSC FGC UES (Federal Grid Company)
ESN–Group (25 enterprises)
JSC First Non-metallic Company (PNK)
Tavrida Electric Group
ZAO Zavod VMS
Respect Energy Group
OAO Podolsk Non-ferrous Metals Plant
OAO RusHydro Group
OAO Perm Non-ferrous Metals
ZAO AK ALROSA
OAO GVC Energetiki
OOO Metropolitan Jewelry Plant ADAMAS
OOO Choron Diamond
GUP Moscow Energy Saving Agency
OOO Power Management Holding Transport and Logistics
OAO Razdansk Energy Company (RazTES) OAO Russian Railways
(Armenia) OAO Barnaul VRZ
OAO SO CDU UES OOO Business–Dialogue
OOO Solnechnaya Energetika OAO DalGiproTrans
OAO Verifying Centre for Digital Signatures ZAO ZhelDorBroker
of ElectroEnergetika ZAO ZhelDorIpoteka
OOO UK ElectroShchit Samara OAO Moscow LRZ
ZAO NRG Group OAO NIITKD
ZAO Field Implementation Centre (OCV)
Machine Building GOU VPO PGUPS
GAZ Group (62 enterprises) OOO Editorial Company of Magazine
TransMashHolding Group (62 enterprises) RZhD–Partner
Companies of Group AgroMachHolding OAO RosZhelDorProject
(21 companies) OAO RosZhelDorStroy
OAO AutoVaz OAO Roslavl VRZ
ZAO Russkaya Troyka Food Industry
OAO Saranskiy VRZ Heineken Group (6 enterprises)
OAO SG–Trans Russky Product Group (26 enterprises)
OAO TransWoodService AlterWest Group (10 enterprises)
ZAO Transkat OOO BUNGE CIS (6 enterprises)
OAO ELTEZA OAO Istok Group
GUP Moscow of order of Lenin and of the Red Danon Group
Banner of Labour Metropolitan Railway named OAO BOLSHEVIK
after V. I. Lenin OAO GlavProduct
Novorossiysk Commercial Sea Port (NCSP) OOO Klin Meat and Poultry Plant
Group (5 enterprises) OAO Kolomna Sausage Factory
TRANSBUNKER Group (34 enterprises) OAO Lebedyansky
National Container Company Group OAO Moscow Champaign Wine Combinat
Transport Assets Management Holding OAO Narofominsk Cold-Store
OAO AviaSalon OAO Ostankino Brewing Plant
OOO Baltic Bunkering Company OOO Pez–Haas
OAO Igarka Sea Port OAO RosSpirtProm
FGUP Kaliningrad Sea Fishing Port OOO Santa–Bremor
FGUP KamchatskAutoDor OOO Russian Sea
OAO Krasnoyarsk CAVS OOO TCHIBO CIS
ZAO SovTransAuto (Moldova)
OAO Sovfracht Agricultural Sector
ZAO SP Peterburg Oil Terminal RusAgro Group
OOO Express–Regional Passenger Transit JSC Agroprom
ZAO Kosino Agro Company
OOO Dara Grain Company
Chemical Industry ZAO Kalmykia Agro Company
EuroChem Group (7 enterprises) OOO Yantar
GUP PO BelarusKaliy, Republic of Belarus Timber Processing Complex
ZAO National Chemical Company Timber Company Continental Management
OAO OKhK UralChem Group (20 enterprises)
ZAO POLYEF ZAO ART–Mebel
OAO Maklakovky Sawmill
OAO Furniture Company Shatura
OAO Tactical Missiles Corporation
FGUP Toropov State Engineering Design Housing and Communal Services
Department Vympel Rosvodokanal Group (6 regional companies)
JSC Spetsremont GUP MosZelenKhoz
JSC Remvooruzhenie GUP Moscow MosKollector
OAO Impuls GUP MosSvet
Telecommunication and IT-Companies
State Organizations, Ministries and OJSC Intellect Telecom
Verysell Group Companies
State Corporations OOO USP Compulink
Russian Ministry for Defense FGUP GRChZ
Russian Ministry for Agriculture OOO IK SibIntech
Federal Agency for Federal Property ZAO Telegraph
Management OOO Infocom
State Corporation Russian Nanotechnology OAO Infoseti
Corporation ZAO Columbus IT Partner
State Corporation Rostechnologii ZAO POINT Company
Russian Housing Development Foundation OOO Konica Minolta Business Solutions Russia
Audit Chamber of the RF PROSOFT–M
State Corporation Assistance Foundation for OAO Scandinavian Dom
Housing and Communal Services Reforming
Construction Complex and Real Estate OAO Pushkinskaya Ploshchyad
GlavStroy Corporation Group (56 enterprises)
RTM Group (28 enterprises) Recreation Activities
REGION Group (22 enterprises) Concern Karo (16 companies)
Don–Stroy Group Formula Kino Group (8 companies)
Konti Group Korston Group
Real Estate Finance Company FGUK All-Russia Museum Association State
OJSC Oboronstroy Tretyakov Gallery
Finstar Properties Group (21 companies) GUP Moscow Olympic Centre for Water Sports
OAO EnergoStroiInvest–Holding ZAO RosConcert
OOO ALM–Development OJSC Slavyanka
ZAO MIAN Corporation GUP Malaya Bronnaya Theatre
OAO NovorosCement Non-profit Institutions
OOO PIK–Development United Nations Development Program (UNDP)
OAO Systema–Gals United Nations Population Fund (UNFPA)
WWF (World Wide Fund for Nature)
Distribution Industries Enterprises NP INVEL
United Europe–Holding (11 companies) NP Inter-district Social Institution for Bioresources
X5 Retail Group N.V. Companies Prevention
Bosco di Ciliegi Group NP FAIR
Aromatniy Mir Group Non-profit organization New Eurasia Fund
Rolf Group Insurance companies
Capital Trading Company Group OAO Military Insurance Company (VSK)
Dixy Group Companies OOO National Insurance Company
PhotoHolding Group OAO Progress–Garant Insurance Company
Organic Group OAO RASO
Aqua Vision Group OSAO RESO–Guarantia
OJSC Voentorg Sibspas Insurance Group
Daewoo Electronics Europe GmbH Moscow OOO Gelios Reserve
Representative Office Asol Insurance Company
MAX MARA – International Fashion Trading OACO Astro–Volga
OOO ARPICOM OAO ASKO–VAZ Medical Insurance Company
OOO BMW Russland Trading OOO SOT–TRANS
ZAO VOLVO VOSTOK
OOO KWS RUS Banks
ZAO Crocus International
OOO Oriflame Products
OAO Bank Stolichnoe Creditnoe Tovarishchestvo
OOO Citroen Center Moscow
OOO Metropolitan Retail Network ADAMAS
ZAO New Industrial Bank
OAO GUM Trading House
OAO Stolichny Torgovy Bank
Mass Media ZAO ACB SberCredBank
CTC Group (26 regional TV companies) ZAO ACB InterPromBank
Prof–Media Holding (23 companies) ZAO NOVIKOMBANK
Publishing Company Exmo Holding ZAO ACB Slavia
News Media Holding OOO CB BCF
Maximum Media Holding OOO CB Vitas
RMG (Russian MediaGroup Holding) OOO CB EvrazBank
ZAO Europe Plus OOO CB InterCommerts
AGT Communication Group OAO CB Quest
OJSC Red Star ZAO Mizuho Corporate Bank (Moscow)
MTV ZAO Energy TV OOO Credit Bank of Moscow (MKB)
MuzTV ZAO TV Service OOO CB National Business Development Bank
OAO NTV–PLUS ZAO CB NatsInvestPromBank
OOO CB National Standard Bank
ZAO CB National Industrial Bank
OOO CB Russian Universal Bank
ZAO ROSENERGOBANK Commercial Bank
(ZAO CB REB)
OOO Sovremennie Standarti Bisnessa (SStB)
OOO CB Sudostroitelny Bank
OOO CB Economics–Bank
OOO CB Economic Union of the Countries
of Europe and Asia Economic Union
ZAO CB Lada–Kredit
OAO National Credit Bureau
Investment and Leasing Companies
Russian Trading System Group (RTC Group)
Svoe Delo Leasing Company
OOO Russian Investment Group
OOO System Venture
OAO TPS Investment Company
OOO Management Company Monomakh
OOO URALSIB Invest Holding
OOO Alcon Pharmaceutics
ZAO NPK Katren
ZAO PharmFirma Sotex
OOO Unique Pharmaceutical Laboratories
FGUP Pilot–Research Center
Space Research Institute (IKI) of the Russian
Academy of Sciences
NII of Information Technologies attached
to Moscow Government
FGUP Institute of Electronic Measurements (IEM)
FGUP P.I. Baranov Central Institute of Aviation
TsNIISK named after V.A. Kucherenko
FGUP Research Institute CherMet after I. P. Bardin