The transition to a higher level of performance sometimes requires the assistance of external experts. It does not take much to fall behind when the accounting system is not in sync with the IT platform. It can easily clog up and delay reporting. Sometimes the business builds in complexity and the finance system must grow along. Our Professional F&A Program is built in 3 steps and carries a review of the following areas: Accounting & reporting, Financing, Administrative and Strategic. It literally takes the F&A to a higher level of output.

1. Your finance department can’t see the light? PROFESSIONAL F&A PROGRAM www.sdaconseil.com June 2011 Confidential and proprietary to SDA Conseil Inc 1

2. Before it all crumbles down Symptoms & remedies June 2011 2 SDA Conseil Inc www.sdaconseil.com On becoming lean & strategic CFO FOR THE 21ST CENTURY Fixing and improving the F&A dept Confidential and proprietary to SDA Conseil Inc

3. Your monthly closing is a roller coaster Too late, too long, possibly inaccurate. June 2011 3 SDA Conseil Inc www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

4. Beyond the financial statements, it is a blank page Missing on intelligence & insights June 2011 4 SDA Conseil Inc www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

5. Your cash flow comes from a crystal ball And your financing strategy is unclear June 2011 5 SDA Conseil Inc www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

6. Your administration could be straightened out Missing policies and controls June 2011 6 SDA Conseil Inc www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

7. Special projects feel like impossible climbing No time for true strategic contribution from the VP Finance June 2011 7 SDA Conseil Inc www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

8. GET BACK ON THE RIGHT TRACK IN 3 STEPS: THE PROFESSIONAL F&A PROGRAM Step 1: IN-DEPTH REVIEW OF F&A DEPT Step 2: DIAGNOSTIC & ROADMAP Step 3: GETTING THERE June 2011 8 SDA Conseil Inc www.sdaconseil.com www.sdaconseil.com Confidential and proprietary to SDA Conseil Inc

9. THE PROFESSIONAL F&A PROGRAM Step 1: IN-DEPTH REVIEW OF F&A DEPT administrative accounting reporting financial strategic June 2011 9 SDA Conseil Inc www.sdaconseil.com www.sdaconseil.com Finding out what is missing Confidential and proprietary to SDA Conseil Inc

10. June 2011 10 SDA Conseil Inc www.sdaconseil.com www.sdaconseil.com THE PROFESSIONAL F&A PROGRAM Step 2: DIAGNOSTIC AND ROADMAP Desired outcome: fast closing smart reports financing strategy investment policies operational excellence effective administration budget & strategic planning higher enterprise value Plan of action Confidential and proprietary to SDA Conseil Inc

11. THE PROFESSIONAL F&A PROGRAM Step 3: Getting there, step by step June 2011 11 SDA Conseil Inc www.sdaconseil.com www.sdaconseil.com Tool kits & handbooks for best practice: People Systems Integration Organisation Intelligence Controls Policies Confidential and proprietary to SDA Conseil Inc

12. June 2011 Confidential and proprietary to SDA Conseil Inc 12 SDA Conseil Inc www.sdaconseil.com Building winning teams Value added reports Transfer of best practices Administrative Handbook Strategic tools

13. SDA Conseil Inc www.sdaconseil.com For more information, insights & requests: André Du Sault 514 777-1538 adusault@sdaconseil.com www.sdaconseil.com ADVICE COACHING TRAINING June 2011 Confidential and proprietary to SDA Conseil Inc 13

15. Having a budgeting and strategic process impeccably integrated to the information systems.

16. Preparing monthly executive reports limited to 10 pages, that speak loud and clear, with insights.

17. Managing international treasury (financing and hedging) programs, over and through financial crises.

18. Meticulous planning of M&A activities, with emphasis on integrating and capturing synergies.

19. Executing several corporate programs on Operational Excellence.

21. Sweden - Auditor: Internal audit program

22. Brazil - Controller: Multiple financial crises, with hyper inflation (1000% p.a.)

23. Philippines - CFO & HR: Restructuring for growth

24. Spain – CFO: Turnaround and best merger operation acknowledged within the Novartis group

26. Public fund raising for Capital Pool Companies

27. Restructuring of finance departments for higher productivity and coaching new CFOs

28. M&A activities for SMEs (USA-Canada). André Du Sault MBA (LBS) MPA (Harvard) Confidential and proprietary to SDA Conseil Inc