Paul has specialised in telecoms since 1996 and has been a member of the TIAG since its inception. He has worked with fixed line and mobile operators in Europe, Africa, North America and Asia, responsible for assurance, due diligence, public offering and investigation engagements. He has direct industry experience, having spent a year on secondment as adviser to the board of a leading international operator. Paul was responsible for the firm's industry guidance on transition to IFRS and has written or edited a number of our subsequent publications, including the Making Sense of a Complex World series. He acts as a consultant to clients and PwC service teams across the world.
George has in-depth knowledge of the Hong Kong and Asia mobile and fixed line telecoms sectors. He has extensive experience in advising listed multinational companies on accounting, internal control and corporate governance matters. He also is well versed in telecoms related mergers and acquisitions, due diligence and capital markets transactions in Hong Kong and Asia. His has served the top telecom clients in Hong Kong, and he has also provided services to a number of cable and data-centre companies. George is a member of the Hong Kong Institute of Certified Public Accountants.
Fiona has specialised in the sector for over 10 years and has experience working with fixed line, cable TV and mobile operators in Europe and the USA in an audit and advisory role (IPOs, due diligence, regulatory process compliance reviews and assurance services including advising on financial reporting under IFRS and UK and US GAAP). Fiona has been a member of the TIAG since its inception and has authored PwC's thought leadership in IFRS and industry accounting including the development of PwC's Applying IFRS for Telecom solutions and on topics such as revenue recognition, IRUs, networks shares and impairment. Fiona has also developed PwC’s internal online training on the audit of telecom specific areas. Fiona regularly presents at the annual TIAG GAAP Summit and other industry events. Her current client base includes fixed line and mobile operators in the UK and internationally.
Francesco is an Assurance partner based in Milan, Italy. He graduated from Università Luigi Bocconi, is a chartered accountant and auditor in Italy and has 20 years experience in the telecommunications and technology industry. Francesco is the telecommunications assurance leader in Italy and has significant experience leading the audits of Italian groups and subsidiaries of multinational companies.
Karsten is the lead accounting advisory partner on a major German Telecom operator. He is also heading the structuring practice of the PwC capital markets & accounting advisory group in Germany providing advice on structuring of transactions and complex accounting questions. Karsten has extensive experience on the practical application of IFRS and US GAAP and broad international experience working in Hamburg, Paris, London, Frankfurt and Tokyo. His work experience includes leadership roles such as German Business Group Leader and Head of IFRS European Desk in Japan as well as Head of Transaction Accounting & Structuring and sponsoring partner für PwC's Business Combinations Group in Germany. He transferred back to Germany from Tokyo in 2012. Karsten is a German chartered accountant and tax advisor as well as a registered CPA in the US.
Peter Hogarth is a partner in PwC Accounting Consulting Services group. He advises the firm and its clients on a wide range of financial reporting topics, dealing with both UK GAAP and International Financial Reporting Standards. He is a principal author of the firm's Manual of Accounting and is closely involved with many of the firm's initiatives concerning the future direction of financial reporting. He also focuses on developing issues affecting the telecommunications and technology sectors.
Fernand has served communications companies since 1993. Fernand leads multi-disciplinary service teams with a focus on complex internal control issues and financial reporting in multi-GAAP environments and in situations of change, including Sarbanes-Oxley requirements, GAAP conversion, regulatory reporting, IPOs, acquisitions and spin-offs. He is currently the lead client service partner for an incumbent telecommunications company. Fernand leads our communications companies practice in The Netherlands, grouping specialists from all disciplines in the Firm. He is a frequent speaker on conferences and has authored many articles on accounting and auditing of communications companies, including the Dutch Auditor's handbook section on telecommunications.
Tom joined PwC in 1996 and in addition to working for a variety of telcomms clients, he participated in a two year stint in PwC's National Risk and Quality Group where he provided consultation on complex technical accounting matters to PwC professionals and clients. Some of the services that Tom has provided include assistance with registration statements for mergers, debt offerings and initial public offerings; Rule 144A offering memorandums; SEC comment letter consultation; designed and led a myriad of major companies’ carve-out audits; Sarbanes-Oxley Section 404 implementation consultation and assistance; annual audits; and quarterly reviews. In addition to his client responsibilities, Tom instructs internal and external technical courses and has co-authored PwC telecommunications training material.
Geoff works in Toronto and the leader of the Capital Markets & Accounting Advisory Services (CMAAS) team. He has more than twelve years’ international experience assisting companies with their capital-raising activities and financial reporting obligations, including IFRS, US GAAP, OSC and SEC reporting. His experience on complex accounting and regulatory issues includes carve out and divestiture, purchase accounting, revenue recognition, re-structuring and impairment accounting, income taxes and stock-based compensation.
Geoff has worked in London serving UK and European-based clients engaged in cross-border transactions requiring carve out financial information or GAAP conversion. He also spent 3.5 years in Tokyo, Japan working with some of the largest companies on cross-border transactions, external financial reporting and GAAP conversions.
Matthieu Moussy is an audit partner with PwC France in Paris. He specialises in Telecom and has been a member of our Global Telecom Industry Accounting Group (TIAG) since 2002. Matthieu was on secondment in Tokyo from October 2007 to August 2011, leading audit engagements for foreign companies in Japan, and assisting Japanese multinational companies with their transition to IFRS. Before living in Tokyo, he spent three years focusing on IFRS as a Global Accounting and Consulting IFRS technical partner based in London and Paris. Matthieu also has a strong experience with large CAC 40 companies in France in the Telecom and Technology sectors. He has experience with IPOs and US public companies in the Technology sector from his time living in San Jose, CA. Matthieu is a French and US CPA.
Uwe Schwalm, Assurance Partner, graduated economist (University of Bonn), tax advisor and certified public accountant. After a three year-secondment in New York he was promoted to partner in 2001. He has experience in audit of unlisted and listed companies accounting under HGB, IFRS or US GAAP in different industry sectors like automotive, defence, real estate, energy and telecommunication.
Brenda is an assurance partner who started her career in Hong Kong, then spent six years with PwC US based in San Jose, California, prior to relocating to Beijing in 2006. Brenda has extensive experience on IPOs, domestic and foreign companies listed in the US in the technology, Internet and telecommunications sectors. Brenda has been a key member working on one of the three telecommunications operators in China since April 2006 with active involvement in the company’s first-time adoption of IFRS in 2008. Brenda is a practising fellow member of the Hong Kong Institute of Certified Public Accountants, a fellow member of the Association of Chartered Certified Accountants in the UK and a licensed Certified Public Accountant in California, USA. She is also one of the risk management partners in the China North region.
Richard is a Principal in the IFRS Accounting Advisory group based in New York. He transferred over from London in July 2008 to focus full time on helping US companies to address the challenges relating to the IFRS conversion process. Richard has a wealth of experience assisting companies (primarily in the Technology, Media and Telecoms sectors) in dealing with complex accounting issues under IFRS and US GAAP. During his career with PwC, Richard has provided a range of consulting, advisory and assurance services to large multinational companies as they navigate the process of converting from local GAAP to IFRS - both in Europe and more recently in Korea, Canada and the USA as part of the current wave of IFRS transition.
Helen is a partner in PwC South Africa. She is an accredited member of the Firm's global accounting consulting services. She has extensive experience on the practical application of IFRS and the key issues under IFRS which many local and international companies are facing. Helen was appointed as the technical partner directly to the key clients of the local Firm which include a variety of media and telecommunications clients. As a result she has a comprehensive understanding of the accounting issues faced by telecommunication companies.