Elena Baryshnikova

Education:
• ACCA
Is ongoing ( 6-th level) 2006
• Heriot-Watt University, School of Business 1997 – 1999
Master of Business Administration
• Kharkov Institute of Public Nourishment 1981 – 1985
Bachelor of Science in Economics

Professional Experience:
• Business Education Alliance Kiev, Ukraine
CEO & Founder 2005 – Present
The BEA is leading national educational network contributing to develop improvement of knowledge and skills in business management within the framework of globalization. BEA is developing and promoting the internationally recognized education programs into Ukrainian market, communication with national and foreign professional organizations, promoting IFRS into Ukraine.

• Lex-Service Ltd Sevastopol, Ukraine
CEO & Founder 1994 – Present
The company has the leading position in the Sevastopol and the Crimean audit/financial consulting markets (70% and 40% share) and is rapidly expanding into consulting services across Ukraine. Main activities of the company include:
- preparation/confirmation of audit documents, analysis of financial conditions of the companies on the subject of financial management, and marketing;
- consultancy work with local companies, including developing of strategic plans;
- training programs/seminars for the corporate clients in marketing, management and finance;
- cooperation and consulting work with foreign partners, financial institutions, and the local government.

• Golden Shore International Tourist Corporation Sevastopol, Ukraine
Chief Accountant/Vice President 1990 - 1994
Responsible for dealing with financial documents, preparation of annual reports, analysis and development of the corporate strategy.

• Sevastopol Tax Department Sevastopol, Ukraine
Economist 1985 - 1990
Responsible for dealing with inspections of the financial documentation of local companies, consultation on the subject of tax regulation.

Education:                                                                                             ● Association of Chartered Certified Accountants 1998-2001
● University of Lodz 1999-2000                                                           Faculty of Management, Postgraduate Studies in Accounting and Financial Management
● University of Lodz 1994-1998                                                            Faculty of Economics and Sociology, Master of Science in Finance
 

Professional Experience:                                                                    

● BPP Professional Education, Poland, 2004-present                               Managing Director and tutor

Managing the operations of the Centre, development of ACCA, CIMA, CIM, CFA and CIA qualifications. Business development and administration. Setting up a branch in Krakow. Lecturing for financial reporting and subjects including ACCA F3, F7, F8, P2 and P7.

● Commercial Union (Polish subsidiary of Aviva Group) 2003-2004  Deputy Director in Finance and IT Department, Head of IFRS implementation project

Delivering periodic reports to Non-executive directors on the operation of the CU Group in Poland. Heading the IFRS implementation project – development of accounting policies of the Group in Poland, setting up the IT infrastructure for IFRS reporting.

● PricewaterhouseCoopers 1998-2003                                                  Audit Department, Financial Services industry group:
• Manager
• Senior Associate
• Associate

Audit of financial statements, due diligence reviews, accounting advisory services.

Other and special assignments

2008 Heading the WorldBank funded project on the development of audit profession in Poland. Within the project training 90 Polish certified auditors in International Financial Reporting Standards.

2004-2005 Consultancy work in a number of Polish stock listed companies on the implementation of IFRS.

2004 Interim Financial Director of CitiInsurance in Poland

1998-1999 Consultancy work within a USAID funded project on the improvement of pension funds supervision in Poland

Education:                                                                                             ● Warsaw School of Economics, Poland                                            MSc, Economics

● ACCA

Professional Experience:                                                                    

●  BPP Professional Education, Poland, 2005 – ongoing
Training Manager and Trainer

● Media Development Loan Fund, Serbia, Guatemala, 2005
Media financial consultant

● TVN, Poland, 2002 – 2005
Finance Director
Floating of the Company on the Warsaw Stock Exchange 2004
Reorganisation of the Group’s structure 2003
Restructuring financing in the Group  2002

● Nie jesteś sam – charitable foundation, Poland, 2002 – 2005
Board Member

● PricewaterhouseCoopers, Poland, 1993 – 2002
Auditor

Education:                                                                                               ● International Accounting Standards Board’s Standards Advisory Council and Agenda Committee 2001-2005                                             member                                                                                                    ● Estonian Accounting Standards Board 1993-2001                                 chairman                                                                                                 ● York University, B.A.,1976                                                                    ● York University 1979                                                                           M.A. Economics
                                                                                               Professional Experience:                                                                       • Bank of Albania 2008 – this day
Provided consulting services for the Bank of Albania regarding the implementation of IFRS and Basle II and a 2 day seminar on these subjects. Responsible for the deliverables.

• Ethiopian Accounting and Audit Reform 2007-2008
(initiated Aug.27,2007) A SIDA (Swedish International Development Agency) project, awarded to IPM (Institute for Public Management), focused on implementing the Roadmap for accounting and auditing reform presented in 2005. Responsible for co-authoring an action plan.

• Moldova Accounting and Audit Reform 2005-2007
A FIRST Initiative project, awarded to Emerging Markets Group. Responsible for drafting an accounting law and an action plan for accounting, auditing, financial reporting oversight and enforcement reform.

• Estonian FSA  2004-2005
Insurance accounting and prudential supervision.                             Responsible for authoring the MoF’s decrees and guidance regarding IFRS compliance 2005 and 2006.

• East West Management Institute and Partners for Financial Stability (USAID)– IFRS compliance of Baltic listed companies 2004
Responsible for compiling reviews regarding IFRS compliance in the Baltic States. This was an OÜ Nõu project.

• Lithuanian Accounting and Audit Reform 2003-2004
A FIRST Initiative project, which was run by Deloitte. Responsible for accounting reform and accounting enforcement deliverables.

• Estonian Ministry of Economic Affairs 2002
Electricity price mediator                                                            Responsible for preparing the cost analysis and rate structure for the Ministry of Economic Affairs regarding Estonian Energy’s tariffs.

• Estonian Financial Reporting Review Panel 1999-2001
Chairman                                                                                          Responsible for running the panel, co-opting experts and announcing the Flagship of Estonian Accounting.

• Estonian Accounting Standards Board 1993-2001
Responsible for authoring laws (Accounting Law of 1994) and accounting standards (1995-2000). Both the law and the mandatory accounting standards incorporated IAS into Estonian law.

• Accounting and financial institutions 1994-1997
Responsible for authoring accounting regulations for financial institutions for the Bank of Estonia. The regulations for separate financial statements, based on IAS became effective in 1994 and the reglations on consolidated financial statement in 1997.

• Estonian Ministry of Economic Affairs 1993-1994
Clearing project                                                                             Responsible for the clearing project, which aimed at clearing the cross-debt of Estonian state owned enterprises and their debts and claims regarding enterprises in the CIS. This was a project under the European Commission Phare Privatization Program.

• University of Stockholm 1983-1994
lecturer                                                                                            Taught accounting and finance at undergraduate and postgraduate levels.

Education:                                                                                             ● The Institute of Internal Auditors  2007                                      Certified Internal Auditor (CIA) qualification acquired in 2008.
● The Association of Chartered Certified Accountants 2001 – 2004    full membership acquired in 2005.
● Warsaw University 1996 – 2001                                                        Master’s Degree in International Economics
 

Professional Experience:                                                                     ●  BPP Professional Education, Warsaw, since 2007
director of Audit Related Trainings Department

- Overall responsibility for training courses in auditing, internal auditing, internal controls, and the Sarbanes-Oxley Act (that includes preparation of training courses material, acquiring new clients and providing trainings).
Providing CIA and ACCA courses (subjects taught include those related to auditing and internal controls, and auditor code of conduct and ethics).

● ACCA Poland, Warsaw, since 2007                                                    Executive Committee member

● PricewaterhouseCoopers, Warsaw, 2004 – 2007 
assistant manager, manager in Assurance and Advisory Services

- Managerial supervision over audit services provided to clients mainly from the Financial Services (FS) sector, such as banks, investment funds, asset management holdings, insurance companies, as well as real estate developers and entities from other sectors. Advisory projects: foreign investment strategies, the preparation of merged financial statements, IFRS implementation, forensics.
- Advisory services on compliance with the Sarbanes-Oxley Act related to the documentation and assessment of operational effectiveness of the client’s internal controls over financial reporting; including Dublin-based secondment to an Irish bank (August 2005 – June 2006). Those projects included extended training provided to the clients over the internal controls.
- Giving trainings to PwC as well as client employees on audit methodology and financial reporting (including Polish GAAP and IFRS).
- Responsibility within the FS Group management team for employee training and development, recruitment activity and group events.

● PricewaterhouseCoopers, Amsterdam, 2001 – 2004
consultant, senior consultant in Assurance and Business Advisory Services

- Providing audit and advisory services for a variety of international clients, including recurring projects for a US-based IT sector company with Financial Shared Services Centre in Amsterdam for approx. 20 entities from the European region, and a US-based manufacturer and distributor of medical devices.
- Overall responsibility for the coordination of reporting audit results of more than 30 entities during consolidation of a Dutch ICT company.

Education:                                                                                             ●  ACCA qualification

● University of Finance and Management, Warsaw, 2002 – 2004 postgraduate studies for registered auditor candidates

● Warsaw School of Economics, Warsaw, 1997 – 2002                            Finance and Banking Faculty, Specialty – Strategic Management
 

Professional Experience:                                                                     ●  BPP Professional Education, Warsaw, Dec 2007 – present                   Tutor     

- providing trainings both in Polish and English on financial accounting subjects (courses preparing to exams: ACCA F3, F7, CIMA P7; big project for Polish Ministry of Finance financed with World Bank grant – “IFRS” for a group of 90 participants being registered auditors, chief accountants, financial officials);
- preparing course materials,
- preparing business proposals.

● PricewaterhouseCoopers, Warsaw, Oct 2003 – Nov 2007                  from the position of the assistant to the manager in June 2007, 3 years in the Audit and Assurance Department then 1 year in the Technical Team.

- providing consultations and opinions on accounting and auditing issues regarding IFRS, ISA and Polish GAAP to internal and external clients;
- providing technical trainings to internal staff and external clients (big project for TP S.A., “IRFS in practice”).
- participation in and management of audit projects (biggest clients: Edipresse S.A., Eurozet Sp. z o.o., Initiative Media Sp. z o.o., S&T Services Polska Sp. z o.o., TVN S.A., IBM Sp. z o.o.,.).
- one month secondment in Agora S.A. at Internal Audit Department (individual analysis and controls testing of selected business processes regarding sales and receivables collection).
- participation in the SarbanesOxley project (integrated audit) at NCR Polska Sp. z o.o. (business process walkthroughs and controls testing).

● Staniszewski & Richer, Warsaw, Oct 2002 – Sept 2003                          Junior Registered Auditor’s Assistant

- bookkeeping;
- participation in audits of financial statements.
 

Education:                                                                                                                     ● HKICPA 2004                                                                                        ●  CIMA 2003-2004                                                                                   ●  Chartered Banker 2004                                                                       ● Chartered Institute of Bankers in Scotland 2001                             Fellow                                                                                                       ● ACCA 1994-2005                                                                                   ● Chartered Institute of Bankers 1993 (Associate from 1987)                  Fellow                                                                                                       ●  University of Nottingham 1973                                                           BA (Economics)   

Professional Experience:                                                                      ● Spruce Lodge Training 1991 to date                                                 Partner 

● EBS Building Society, Dublin, Ireland, 1983-1991                                  Training Manager

● Chartered Building Societies Institute, 1976-1983                        Training Officer/Tutor
                                                                                                               ● Building Societies Institute, 1973-1976                                            Administrative Assistant

Lecturer for London Metropolitan University in economics, law subjects, financial services, residential lending and insurance – various dates since 1975.
Consulted with 75 financial institutions and other companies as head of in-house training programmes with the Chartered Building Societies Institute – 1976-83.
Lecturer for the College of Commerce, Dublin in law subjects – 1983-85.
Founding Secretary, Dublin Branch of the Chartered Building Societies Institute - 1985.
Member of Council, the Chartered Building Societies Institute, 1988-93.
Course Director for the Chartered Institute of Marketing – ‘Finance for Non-Specialists’ – 1994-98.
Lecturer for Sheffield Hallam University in ’Residential Lending and Property Law’ – 1994-96.
Chief Examiner for the Chartered Institute of Bankers – ‘Residential Lending and Property Law’ - 1996-2001.
Tuition on major education programmes for the Scottish, English and Irish banking institutes. See website.
Lecturer for ACCA 1.3, 2.2 (English, Hong Kong and Russian variants), 3.4 and 3.5 and CIMA papers 3A, 3B, 3C, 10, 11 and 15 for:
ACCA Study Schools, Stoke Rochford, Lincolnshire, UK ( old paper 4).
British International Business School - Moscow.
Emile Woolf International – Baku, Azerbaijan and Moscow.
FTMS - London, Hong Kong, Malaysia, Singapore.
FTMS Online – Internet programme.
Prime Time Services – Athens, Baku, Damascus, Kiev.

Poland - Consultant (working as independent with Barclays Bank Group and Coopers and Lybrand) to the British Know-How Fund, a Division of the Foreign and Commonwealth Office, for banking programmes for BGK, BGZ and Pekao Banking Groups. Courses and consulting in Warszawa, Rajgrod and Leszno.