Former Big *, Bilingual, CPA, MBA. Over ** years of international experience in oil and gas gained in the US and overseas with substantial strategic, financial, and management experience. Strong leadership, analytical skills, exposure to complex business structures, SOX, external and internal audit functions for multi-national companies in US and worldwide.

SUMMARY

-Global SAP Business Management -Joint Ventures Accounting

- Energy Trading and Risk Management (ETRM) -Energy Trading and Enterprise Risk Management

- Joint Ventures Assets, Cash Flow Analysis -Evaluation (SAP, Oracle, People soft)

- Refined/Petrochemical Products Pricing Analysis - ERP/Project Management / Process Mapping

- Cost Management/General Accounting -Financial / Operational Audits

- Refined Products Contact, Purchase, and Sales Analysis -CAPEX/OPEX

- Global Consolidation- US GAAP/ IAS - Sarbanes-Oxley (404) Compliance

- Effective Oral / Written Communication Skills -Month End Close, OTC, Variance, Ratio

EXPERIENCE

September 1998 to Present. Hani Nouval, CPA MBA -Independent Energy Financial Consultant.

Following are summary of major projects accomplishments.

Feb to August2016, Motiva Refinery, Project Agility Solution Design – Finance Team, Houston, Texas.

SAP (HM) Hydrocarbon Management (GSAP to MSAP), Right Angle, and Datalake, experience in working with software/technology company

Downstream Stock Valuation Accounting Methodology, Process Map, SOX Control

Hydrocarbon Inventory Valuation (Standard Cost, FIFO, CCS, LIFO, NRV, and write down), Inventory Cutover/Conversion, Crude Oil Refined product pricing Zone, Sales District, and Control Evaluation over Hydrocarbon Stock Valuation.

Business Process Evaluation, Swim Lane, Default Setting, K-Factor, Price Transfer, Intake Valuation for Crude Stock, Monthly Manufacturing Costs, Based Oil Stock Valuation, Exchange Stock, Non-Hydrocarbon Materials, US Fuels Stock Valuation Process, Direct cost determination, monthly and year end evaluation.

Strong testing abilities (Functional testing, integration testing, Regression testing) ITC1 Inventory Valuation Test cases, work session with System Developers and Business SME, write Function Specifications for Hydrocarbon Stock Evaluation for LIFO FIFO Conversion.

Consult with project stakeholders to understand business problems and translate them into functional and non-functional requirements.

Critically evaluate information gathered from multiple sources and reconcile conflicts.

Dissect high-level information into details and communicate these details in a manner understood by relevant audiences.

Experience in working on Agile/Scrum methodology

Nov 2015 to Feb 2016, NCI Building System, Accounting and Financial Consolidation Manager, Houston, Texas.

Review CENTRIA Acquisition Method Accounting Push Down Entries BS & PL

Map Corporate Trial Balance to Oracle Consolidation Chart of account for Canada and Mexico.

Review account reconciliation, and Financial Close in BlackLine – Financial Close Management to streamline cumbersome financial close.

Review 10–K, 10-Q, Consolidated Balance Sheets, Statements of Operations, Statements of Comprehensive Income (Loss), Statements of Stockholders’ Equity, Statements of Cash, Notes to Consolidated Financial Statements, Management’s Discussion and Analysis of Financial Condition and Results of Operations, Quantitative and Qualitative Disclosures About Market Risk.

July to Nov 2015, REPSOL, Trading Accounting Manager, Houston, Texas.

Analyse balance sheet and income accounts to identify cause of material variances between periods and within current results. Review all structured contracts to determine appropriate accounting treatment including lease accounting, derivative /non-derivative treatment.

Provides financial and Management analysis for the Trading Business to Corporate Accounting and the Trading CFO. Record monthly journal entries, post cash, compensate customers and vendors, reconcile intercompany accounts, analyse data received from Crude and Refined Products Risk group for accuracy. Monthly and Quarterly Reporting. Prepare and review all requests made by Corporate Office in Madrid. Coordinates with Planning & Control, Back Office, and Market Risk for reporting monthly accounting results.

SAP System Improvements – identify gaps in system interfaces, recommend improvements to existing data flows, interact with Business Unit to implement recommended improvements determine appropriate accounting treatment and presentation in the financial statements.

May 2014 to July 2015, HESS Corp, MLP Financial Advisor, Houston and North Dakota.

Evaluate the business income statement and Balance sheet as part of the monthly close process to monitor data integrity and investigate any significant variance.

Responsible for providing analysis used in external reporting of results, including analysis for Investor Relations and External Reporting that is used in Q and K filings with the SEC.

Lead the Income Statement and Balance Sheet reviews (CCD) on a monthly/quarterly basis, identifying areas for improving the effectiveness and efficiency of Capital Employed. Works with Credit, Sales & Marketing Finance, and GSC to identify possible savings related to working capital.

Develop and implement a process to analyze, explain and illustrate the trends and variations in volumes, margins, overhead spending, CAPEX and working capital.

Leverage SAP system to make available useful and timely business information to support the development objectives of the BU’s.

Collaborate with the JV Manager to develop, implement and monitor the effectiveness, on an ongoing basis, of a “mass balance” measurement system designed to analyze the flow of materials through the production process and to explain physical losses and waste by product category, location and process.

Manage the JV’s Crude, and refined products inventory control program designed to ensure the security of physical stocks and the accuracy of SAP inventory.

Manage the processes and tools for activity-based production costing system, including the development of standard production cost rates. Develop methods and tools to measure the impact of variations in production costs.

Collaborate within other organizations and third party subject matter experts in bridging complex contractual, structural, technical, or business related issues as directed.

Aug 2013 to April 2014, Direct Energy, Energy Trading Financial Compliance Advisor, Houston, New York

Reviewed several energy process among them; price curve, MTM, retail electricity billings, electricity close, HEM, ISO settlements, NG close, retail electricity billing, and retail natural gas. Develop test plan, test significant and key controls.

Reviewed gas and power margin activity to ensure its properly controlled, recorded, and documented through management of the monthly accounting and close process for gross margin (including margin accruals), reconciling appropriate balance sheet accounts and actualization of commodity activity.

Reviewed all gas and power retail accounts receivable activity is properly controlled, recorded, and documented through management of the monthly accounting and close process for all retail energy billing systems (including cash application), and reconciling appropriate balance sheet accounts.

Oversee the preparation and reporting of monthly gross margin operating results for the DE Residential and DE Business units.

Oversee the preparation and reporting of retail accounts receivable, including bad debt expense and provision for DE Residential and DE Business.

March 2008 to July 2013, Saudi Arabian Oil Company (ARAMCO), Financial Advisor, Houston, Dubai.

Advise JV’s Board members on a broad range of JVs from the initial financial diagnosis and strategy through implementation of the JV. Key focus areas include: finance function transformation, finance function integration, cash and working capital management, budgeting and forecasting, business performance management (BPM) and business intelligence for the finance function, and finance strategy.

Provide refining, marketing and corporate finance support on financial and investment issues related to current joint ventures and associates, including reviewing joint venture and associate financial activities, internal controls, risk management, joint venture and associate performance, operating plans, business plans, and board materials. Main joint ventures covered: Motiva- Houston, Showa Shell Sekiyu K.K. (Showa Shell) - Japan, Arab Petroleum Pipeline Company (SUMED)-Egypt, Saudi Aramco Mobil Refinery Company Limited (SAMREF)-Saudi Arabia, and Saudi Aramco Shell Refinery Company Limited (SASREF)-Saudi Arabia.

Develop and negotiate the terms of sale of Saudi refined products, LPG, condensate, sulfur, petrochemicals and lube oils.

Monitor refined/petrochemical products pricing/trading, relative to crude values and other market trends. Crude oil intake, crude inventory, products inventory, and inventory optimization.

Study, analyze and report on local economic and business environment, energy supply/demand outlook, and advise on strategic, crude, gas, petrochemical and refined products pricing and economics.

Provided recommendation to the Board on effects of financial policy and practices on stockholder wealth, basic paradigms in Finance such as NPV, CAPM, and Market Efficiency.

Presents the basic paradigms in the context of valuation of risky assets, risk, and return, cost of capital, capital budgeting, capital structure, and align it with the strategic management process.

Assesses funding opportunities and alternatives, performs ongoing financial analysis of the JV’s assets, liabilities, cash flow, and expenses, and provides regular updates to the governing Board of Directors.

Provide Finance advice and support including business decision and contracting support, business appraisal, business planning, MIS, and Credit Management.

Support Business Manager and Account Managers with financial analysis for the preparation of contract pro-forma, sales volumes, pricing, and margin expectations.

Bitumen Supply -expected feedstock purchases (and associated price exposure), inventory accounting, purchases and exchanges accounting, sales forecast and pricing on co-products, freight costs, demurrage, disposal of off spec material, etc.

Bitumen Manufacturing – expected refinery run rates including expected yields, costs, & downtime.

T&R – manage planning activity for the US Bitumen business submittal; ensure assumptions reflect business strategy and approach, coordination of capital budget for the business.

Participate on monthly finance meetings, Pre-close & Post-close meetings, and tracks progress against agreed improvement areas.

Working alongside the JV’s CFO, and Controller, documented the flow of Crude oil around the globe and segregated the inventory by crude type.

JV Consulting and Support –support Corporate Finance Project Development (CFPD) and New Business Development (NBD) relating to JVs. Advisory role includes: contract review, IFRS guidance, accounting policies/procedures, internal controls, risk management, and contract negotiation.

June 2007 to March 2008, Direct Energy, Lead Business Process Consultant, Houston, and Ontario Canada

Provide financial and control stewardship over the assets and associated financial results relating to the Power & Gas division. The scope of the project includes global management and oversight over core financial processes related to the Canadian mass market for commercial, industrial, and residential as well as acting as senior advisor to the Global Financial Controller, Finance VP for Canada and USA, Finance VP for Development, and CFO on financial and control matters.

Nov 2004 to June 2007, British Petroleum (BP Plc), Global Internal Control Advisor, Houston, Chicago, Calgery, and London

Managed and supervised various major processes in IST Trading (Oil, Power, and Gas), Credit, MTM, Enterprise Risk Management, Scheduling, Product Movements, OTC, PTP, Inventory, IST front, middle and back office, Oil Prices, Price Curve, Accruals, Month End Close, and GFO for over $ 100 million exposure for the following business:

oNorth America Gas & Power (NAGP) BU (Houston Gas, Houston Power, Houston Risk (Financial), Houston NGL Trading, Calgary Gas, Boise Gas, Prior Energy (Mobile, AL), and Pro-Gas (Calgary).

oOil America –Crude Oil Marketing (CAM) front, middle and back office covering, trading,, Contracts, Scheduling, Settlements, Order to Cash, Purchase to Pay, Buy / Sell, Over / Under, Deal Executions, Accruals, Month End Close, Accounts Receivables, Accounts Payables, Inventory, Reference Data, and Transportation.

oNGL Canada covering Product Sales, Contract / Pre-Buys, Assets Impairments, Gas Plant Accounting – BP Operated and Non-Operated, Inventory Valuation, and Facility Pipeline Operations.

Advised on $ 40 million ONENGL Refinery Project– (SAP, BW, and other ERP accounting applications) to strength process improvement efforts across NGL North America, and coordinate annual audit activities.

oWorked with IT Global consultants to implement Global SAP. Defining and working with a team on executing the strategic vision for all of the Financial Management Solutions.

oImplementation of core accounting processes across the BUs, OTC (Order to Cash), PTP (Purchase to Pay -Accounts Payable).

oBusiness process mapping, instruction, and concept testing. Identify gaps between business requirements and SAP functionality and cover integration issues in the design development.

oWork with process owners, subject matter experts and end users to address application configuration and business process issues. Troubleshoot accounting issues in GL and interfacing applications. Developed test scenarios, executing and error correction for Integration testing in GL. Apply fundamental accounting principles.

oCost centre accounting, project set up and reporting required. GR/IR posting, inventory, accounts payable, and order settlement.

January to Nov 2004, Baker Hughes-INTEQ, Sarbanes Oxley Consultant, United Kingdom and Norway,

Supervised and managed Sarbanes-Oxley 404 implementation and investigation activity over several major risk processes with more than $ 10 million exposure in North Sea operation (I.e. BH corporate, PPE, Inter-company, revenue, fluids and OTC) Resulted in 100 % compliance and reduction of cost of compliance more than $ 100 K for UK and Norwegian business unit.

August to December 2003, Protiviti Litigation Service, Fraud, Risk and Financial Analyst

One of the world's premier drilling contractors provides a range of onshore and offshore drilling, work over and related services in many of the world's most challenging environments - including the Gulf of Mexico, Latin America, West Africa, the Middle East, and Southeast Asia.

Interacted closely with counsel and company representatives to gather and analyze information, Identify information related to key damage issues, interpret and explained the underlying financial aspects of an engagement to enable counsel to adequately understand the relevant business issues resulted in discovering duplicates payments and costs overcharging by more than $10 million.

August 2002 to July 2003, Ondeo Nalco Energy Services, subsidiary of SUEZ, Global Financial Consolidation Manager

Supervised financial systems conversion including migration of archived financial data from legacy system (SRC) to SAP for the year 2002. Managed the corporate consolidated financial with its subsidiaries in USA, Canada, Argentina, Brazil, Colombia, Mexico, Venezuela, Netherlands, Norway, France, UK, Spain, Germany, New Zealand, Russia, Egypt, Saudi Arabia, United Arab Emirate Japan, Singapore, Malaysia, and Australia.

Review inter-company settlement processes to ensure out-of-balances are cleared monthly, interact with G/L system team to determine if G/L structures are managed properly, and review joint venture accounting.

Provide wide variety of support in international accounting and reporting area including: Balance Sheet- Assets, Liabilities and Equity, Cash & Cash equivalents, Accounts Receivable, Inventory, Prepaid expenses and Tax assets, Long-term assets, Long-term investments, Property plant and Equipment. Provisions for contingencies & losses, Debt by maturity, Debt by variable/fixed interest rate, Debt by interest rate, Supplementary cash-flow information, Shares in consolidated subsidiaries, Supplementary merger information, Goodwill, Cash flow from operations, Cash flow from operations direct, Statement of cash flows, Financial Debt, Financial indicators EBITDA-EBIT-NOPAT, and Capital Employed (ROI, ROA).

Oversee and prepare various International financial reports such; GAAP Sales, Sales & Gross Earnings Reporting, Supply Chain Variance Reporting, Supply Chain Manufacturing Reporting, Selling & Service Expenses, Marketing Expenses, Research Expenses, Administration Expenses, Goodwill Amortization, Impairment Provisions and Income tax.

June 2000 to July 2002, the Royal Dutch/Shell-Resins Petrochemical Refineries in USA, Netherlands, United Kingdom and Spain, Global Financial Consolidation Manager

Team led to design and develop preliminary global financial consolidation process, tasks, workflow, and reports for a $ 40 million global project. Designed, plan, and coordinate efficient closing process to reduce the monthly closing time cycle through implementation of SAP (FI, CO, BW) Management information structures to improve transparency of monthly reporting.

Participate in the mapping process from legacy systems (SAP R/3 FI/CO, Euro SAP, JD Edwards and APSAP chart of accounts) to SAP Consolidation software chart of accounts using DataLink.

Provide support to CFO, Global and Regional Controller, and other members of the finance support team and IT Delivery Services businesses in Europe/Middle East and Asia Pacific.

Offer an array of services including application of Generally Accepted Accounting Principles (GAAP), international accounting and reporting advice related to capital restructures, equity investments accounting, reporting and internal controls advice. Research and resolve technical accounting issues, perform due diligence for business development projects.

Global treasury management including developing policy & procedures, analysis and evaluation forms of financial alternatives, develop overall cash and economic report, debt/ equity management, analysis of working capital investment requirements, Inter-companies fund management.

Implementation of FASB 52 “Translation of Foreign Currency” and support on reconciliation of foreign subsidiaries accounting into the Corporate general ledger making GAAP adjustments and currency translation gains or losses.

Design, plan, and coordinate efficient closing process to reduce the monthly closing time cycle through implementation of SAP Management information structures to improve transparency of monthly reporting. Also, ensure that monthly cost information is timely, accurate, and meaningful to the business; supporting ad-hoc finance initiatives in business and implementing identified improvements to business processes within the business. Resulted in reducing the global consolidation closing by five days, and increase the work efficiency by seventy percent. Eliminated over 30 administrative hours weekly by designing web-Excel template interface that standardized and automated inter-company reconciliations regarding the group's global consolidations.

September 1998 to May 2000, Various Financial Consulting Contracts

Provided financial advisory for Initial public offering (IPO) for Universal Compression, the company owns one of the largest gas compressor fleets in the United States, and has a growing presence in international markets including Argentina, Colombia, Venezuela, and Australia. The stock price has risen 44 percent since it went public in May at $22 a share.

Participated in preparation of the proposed initial public offering (IPO) of Williams Energy to perform a general clean up of financial consolidated accounts, including account reconciliations, and resolution of system issues, as the company transitions to SIMS and PeopleSoft. The public offering raised $680 million and was priced at $23.

Engaged as Interim Director of Financial Reporting for Cooper Heat-MQS, a multinational industrial company engage in refineries T&A service, to consolidate the company’s financial statements of US continent with overseas affiliates in Canada, Mexico, Venezuela, Trinidad, and South Africa according to US GAAP (FASB 52). Work resulted in reducing the global closing by 10 days, and increased work efficiency by eighty percent.

Performed economic and finance studies for 800 operated wells by Edge Petroleum Corporation is independent Energy Company engaged in exploration, development, and production of oil and natural gas.; the objective of the study is to determine the feasibility of the prospects net cash flows over the company’s estimate proved reserve. The study resulted in selling of several non- economic operated wells to increase the company’s overall operating cash flow by 25 percent.

September 1996 to 1998, Deloitte & Touche LLP Houston, Texas- Audit Manager

Experiences in audit and litigation support. Audit experience in oil & gas companies, investment institution & chemical manufactures. Performed audit works according to American GAAP. Following are the assignments in which I have managed:

Participated in Initial Public Offering (IPO) for group of companies over USA continental, the companies operate as high technology engineering and professional Services for Petrochemical refineries. Participated in analyzing contract’s revenue and costs for a purchased company in Washington, DC.

A company explores for oil & natural gas by emphasizing an integrated application of highly advanced data visualization techniques and computerized 3-D seismic data analysis to identify potential hydrocarbon accumulation. Performed audit reviews and assisted the client to prepare quarter report (10-Q).

General Partnership organized under the New York Uniform Partnership Act to acquire refineries, marketing facilities, and Joint Venture. Participated in testing loans, swaps and financing transactions, and environmental remediation liabilities according to SOP 96-1.

Participated on audit engagements for the following assignments; work performed includes testing oil & gas properties (full cost & successful method), DD&A calculations, Ceiling test, P&A accruals, properties Roll forward, reserve testing, and assets impairment (FASB 121).

US Corporation headquarters in Columbia, SC, is a $ 4.5 billion energy based holding company with 12 direct wholly owned subsidiaries engaged in electric and natural gas utility operations and other energy-related business.

Onshore oil & gas development, acquisition, exploration and production in the continental United States. The company’s securities are traded on the NASDAQ Stock Market.

A Limited liability company registered in Bermuda its major activities are trading in oil products and other commodities, acquisition, exploration; exploitation of oil and gas related projects and investing in real estate.

An information technology company founded in 1959 and is among the world leaders in the information technology services industry. The company’s services include: Information technology and management consulting and other professional services, system integration-designing, developing, implementing and integrating complete information system. Audit performed including testing contract receivables, net contract position, revenue recognition in accordance with (SOP 81-1 & 91-1), capitalized software, research & development costs in accordance with (FASB 86) and consolidating North America companies with regional divisions in Europe, Australia, Japan and South East Asia.

Trust Company acts as trustee for several different common funds. Performed an audit of the statements of assets and liabilities, including the schedule of portfolio investments on four of the company’s funds. Funds invest primarily in common stock or common stock equivalents and seeking a combination of capital growth and return on capital.

March 1994 to March 1996, Deloitte Touche Tohmatsu International, Financial Consultant Manager

Participated in purchase investigation assignment. The objective of said assignment was to assist the purchaser in determining fair selling price for many gas stations, provide an analysis for past results and make projection on future performance.

August 1990 to August 1994, Price Waterhouse, Senior Auditor

Audit experience in various companies in diverse industries such as oil and gas, refineries, chemicals, mining and exploration, technology, aircraft, communications, and construction.

QUALIFICATIONS

MBA Global Business Management, University of Houston, Accredited by AACSB International, Dec 2005, GPA 4.0

USA Certified Public Accountant CPA, Texas, Nov. 1994.

COMPUTER SKILLS

Global SAP (GSAP) (FI, CO, BW, AP, AR, FM, GL, TR, B2B, MM) ECC, BOBJ

PeopleSoft's Financial Management Solutions/ Enterprise Internal Controls Enforcer

Energy Trading and Risk Management (ETRM) Front Office System (FOS) (NUCLEUS, Energy Trading (ET) Credit Risk, ET Deal, CACTIS, NYMEX) POWER/EPSILON. ALLEGRO. TRITON.

CHEMIST (Operational Management Reporting System)

Microsoft Office, Word, Excel (Macros, Visual Basic, complex financial module), Access, Power Point and Microsoft Projects

Axentius/ Open Pages/ CAT

PERSONAL CHARACTER

oEntrepreneurial spirit with a strong work ethic

oHigh degree of self-confidence and empathy

oCompetitive drive and achievement oriented

oCross Culture Diversity

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