Experienced private and Public Finance Management (PFM),Governance consultant with over 20 years’ experience.

previous employer- EY as an assurance and advisory professional from 2004-2011 where he rose to be a manager.

Current Firm- Sam and Associates that is registered with the ICPAK-offers both assurance and consultancy services.

Some of the institutions he has served or is currently serving include World Bank, GIZ, PWC, KESRA,IIA,ICPAK, Kenya school of Government, African Union and UNICEF etc.

Specialties PFM, Strategic management, Personal Finance, Supreme Audit Institutions(SAI), IPSAS, IFRS, Auditing, IA, Capacity assessment and development.

Devolution expert. key resources in setting up the PFM systems at both National and county levels under the Kenya Accountable Devolution programme of the World Bank.

Ccountries served-in professional capacity-Kenya, Ethiopia, Rwanda, Somaliland, South Africa, Zimbabwe, Eritrea, South Sudan and the Sudan.

Qualifications-MBA (Strategic management) ,BCOMM (Finance) University of Nairobi, CPA(K)

Profession: Accountant

Current Engagement: Sam and Associates

Position: Senior manager

Years of Experience: 20+ Years

Career History Ayub is an experienced auditor and seasoned business consultant having previously worked with Ernst & Young as a senior manager for over 20 years before joining Sam and Associates in similar capacity. He has considerable experience in Audit and advisory compliance reviews, tax advisory for a wide range of clients comprising of multinationals and local companies in various sectors of the economy.

Some of the clients he has served in the past are;

Education

MBA-Moi University (Finance Option)

B. Comm. –Kenyatta University (Accounting Option)

CPA, CIA, CFA and certification in Corporate Governance & leadership

Member in good standing with ICPAK & IIA

Over 19 years working experience in private & public sector institutions(Ernst & Young, KPMG, NCWSC & Sam & Associates)

I have passion for Governance, Financial Management, Risk Management, Statutory Reporting & Advisory Services in Internal Controls.

Held Board roles with IIA-K and played Secretary role to Audit Committee of NWC for over 12 Years.

Trained various Boards and Audit Committees for Public Sector Entities.

Profession: Accountant

Current Employer: Sam and Associates

Position: Tax Director

Years of Experience: 18+ Years

Career History

David is a seasoned Financial and Tax Consultant having previously worked with Francis Drummond Stockbrokers, CFC Bank, Ernst & Young, Kenya Airways and PricewaterhouseCoopers Limited (PwC) before becoming an independent practitioner from January 2016.

He has considerable experience in Financial and Tax structuring and compliance reviews, tax dispute resolution, financial and tax advisory for a wide range of clients comprising of multinationals and local companies in various sectors of the economy.

He has over 18 years of progressive professional experience in providing Financial, Tax and Trade facilitation services and has led and coordinated several tax assignments including advising on optimal group structures, tax strategy development, transfer pricing, interpretation and implementation of tax treaties, cross border VAT tax planning, withholding tax relief under domestic unilateral tax credit or deduction formulas, taxation of business profits, jurisdictional right to tax income from employment, capital gains taxation, source of income determination, import and export regulations and custom duty.

Further, he is a seasoned Financial and Tax trainer having facilitated various trainings over the last 17 years including as a lead trainer for the Institute of Human Resource Management (IHRM) as well as working as an adjunct lecturer with Riara University, Business School.

Education

Membership to Professional Organizations

Profession: Accountant

Current Employer: Sam and Associates

Position: Tax Manager

Years of Experience: 18+ Years

Career History

David is an accomplished tax consulting professional with expertise in tax planning and compliance, tax controversy and dispute resolution, international tax & Transfer Pricing, offshore & onshore tax optimization, income and deferred tax accounting, and tax training.>

Having worked at EY Nairobi tax practice providing a wide array of tax consulting and advisory services for 9+ years as well as serving as Regional Tax Controller at General Electric for 5 years, David has been a top-level tax consultant to a wide spectrum of companies including technology, financial, telecommunication, manufacturing, distribution, retail, marketing, pharmaceutical, real estate, personal service, and not-for-profit Organizations.

David has practiced as a tax professional for 18+ years working on major tax projects for many world-leading companies operating in the East Africa region and beyond, assisting them in designing and implementing innovative tax planning strategies, advising on optimal group tax structures, transfer pricing, interpretation and implementation of tax treaties, import and export regulations and custom duty, and implementation of integrated tax software solutions, to ensure compliance with global statutory and tax regulations, maintain internal controls, drive continuous process improvements, and manage overall tax liabilities.

In addition, David is a seasoned Financial and Tax trainer having facilitated various trainings for over 18 years including as a tax trainer for the Institute of Human Resource Management (IHRM), Institute of Internal Auditors and the Sacco fraternity on regular basis.

Education

Membership to Professional Organizations

Member of the Institute of Certified Public Accountants (ICPAK)