Atem Emmanuel N.


Audit Senior
Deliotte (DT Associates)
August-2018 - Present

DT Associates (Deloitte), The Gambia is the leading professional firm providing audit, tax, and advisory services to large and medium size firms, international organizations and government in The Gambia.
As Audit Senior, I lead two teams of auditors as a risk leader (audit team lead) in external audit assignments in the areas of international development (Islamic Development bank and EU funded) projects, telecom, banking, and hospitality sector. I recently completed Deloitte Ghana Audit Training focus on enhancing applicable knowledge in audit of different sectors and a comprehensive knowledge of the Deloitte audit methodology.

General Manager
Cosmos Educational Press Ltd
January-2010 - November-2018

Doubled as Group Finance Director: - Ghana, Cameroon, Togo, & Nigeria
Cosmos Educational Press Ltd and her associated businesses operates businesses in the textbook publishing (Cameroon, Ghana, &Nigeria), bottling water production (Ghana & Togo), and Fertilizer processing (Ghana)

Key responsibilities: Strategy development and implementation, finance and administration, human resource management, working with government for product approvals, business development (Sourcing finances, product and market expansion), and overall management of the business.
• Successfully managed teams across Cameroon, Ghana, Togo, and Nigeria; responsible for supervision and management of the company’s operational strategy development and implementation (financial strategy, financial and statutory reporting, audit, taxation & compliance, procurement and input into operational and sales/marketing strategies).
• Successfully led cost leadership via streamlining operations, supplier review and price renegotiations, negotiating long term flexible contracts with major suppliers at >20% discounts contributing to overall increase in profitability and improving competitiveness in product pricing.
• Accelerated cash flows and improved working capital and free cash flow through coordinated AR strategy, renegotiated supplier payment terms & discounts, controlled capital expenditure.
• Established periodic supplier review and invoice control to improve competitive sourcing of quality services, helping to improve cost efficiency and profitability.
• Reviewed, revised accounting systems, set up finance and reporting procedures, helping implement new reporting system and work procedures which led to better controls, uniform policies being implemented and timely/accurate reports being submitted.
• Successfully restructured the company, streamlined work functions, and instituted new departments which led to increased staff productivity (HR performance review and staff training led to improve employee satisfaction and a 70% reduction in overtime) and efficient and effective use of resources, thereby increase in output and profitability for the company.
• Instituted first ever corporate giving (CSR) through donation of own products to underserved, which resulted to improve relationship with government, more products approvals, and increase sales from government and international NGOs.
• Successfully developed marketing, distribution, and sales strategies which led to a more than 300% increase in revenue over 4 years.

Managing Partner
AEG & Partners llc
January-2010 - July-2018

AEG & Partners llc is a firm of Chartered Certified Accountants, Tax, and Business Consultants covering CEMAC
• Supervise and coordinate the provision of professional services to for profits (SMEs) and nonprofits (NGOs) on Strategy (growth, profitability, risk management, and market expansion), accounting and book keeping, system design and management support, cash management, Tax compliance (local & expats), external & internal audits, HR, grant management and regulatory compliance; project/proposal designs, business plans, project monitoring and evaluation, preparation of company annual financial statements for management and tax purposes ( For-Profit firms & NGOs).
• Supervised the design and implementation of customized Accounting and Management Information Systems (QuickBooks, SAGE, self-customized excel) and provided other skilled services (tax, HR, due diligence, management consultancy) to many corporate clients (SMEs).
• Performed audit of NGOs/non-profits for projects funded by Center for disease control (CDC), USAID, US Embassy, and help in compliance issues for sustainability of project funding.
• Provide Tax and Advisory services across the CEMAC sub region and working with our Global Partner WTS with head office in Germany and offices around the World.
• Developed and assist on implementation of a Human Resource Policy and Procedures; payroll, tax, employee performance monitoring and management systems for SMEs and NGOs. E.g. AIMS CMR.

Finance Manager
Cosmos Educational Press Ltd
July-2005 - December-2009

Finance Manager, Cameroon
• Responsible for the overall accounting and financial management function of the organization.
• Prepared annual budgets, analysed and reported on monthly variances. Increased accuracy and efficiency of budgeting through collaborating with service and departmental heads.
• Monitored and managed cash flows to maintain an acceptable level of working capital. Improved cash cycle by negotiating better payment terms and deals with suppliers and improving cash collection from customers, reducing debtor days significantly by over 50%
• Prepared and presented three(03) years financial plans to management, advised on the proper allocation of resources and capital expenditure, formulating strategies to be used in the long-term financial plans for the company.
• Successfully replaced the manual accounting system with a computerized system (Quickbooks), with sound internal controls embedded, streamlined financial reporting procedures and improved overall transparency in the accounting/reporting process across the company with minimal loss of financial data through supervising strict implementation procedures and in the process, produced the accounting functional manual based on existing accounting norms, rules and regulations (local GAAP/OHADA); Reconstituted the AR and AP which resulted to recovery of lost income from incomplete records.
• Streamlined inventory management procedure and distribution through placing enhanced and differentiated job functions in the warehouse which led to 99% reduction in normal inventory loss and almost 100% reduction in inventory loss through theft or pilferage
• Led strategic direction of business expansion into Togo and Nigeria and successfully contributed to turnaround (from initial loss making at entry to profitability within 3 years); worked with marketing to develop and successful implemented better strategies align to local cultures, streamed operating procedures, implementing cost cutting measures and outsourcing necessary operations to local consultancies.
• Supervised & closed tax audits annulling claim from tax authorities for 2006, 2007 & 2008 fiscal years saving over XAF 200,000,000 ($400,000).
• Supervised and closed post implementation system review for change from QuickBooks to SAGE 500 system and closed 2009 external audits leading to cleaner and more accurate records.
• Managed monthly and quarterly reports to Cosmos Group reducing reporting delays to reporting within the timelines and increasing accuracy of reports.
• Established and implemented financial policies and procedures for the company; managed team of 13 staff across 17 branches with full responsibility for P&L and Balance Sheet. Contributed to the development of staff members through formal training, mentoring, supervision, and performance evaluations.
• Updated the Company’s tax compliance file through research and consultation with Tax Consultants.
• Performed reasonableness tests on tax expense accruals, monthly tax provision, tax budgets and forecasts and accounted for deferred tax.
• Successfully performed analytics and reconciliations on critical tax accounts and issues and successfully resolved a long-standing issue of clearing debtors’ aging report for WHT items

Internal Audit Assistant (Intern)
Cameroon Development Corporation (CDC)
June-2004 - October-2004

Internal Audit Assistant (Intern)
• Developed Risk-based internal audit framework, audit plans and work programs in accordance with relevant standards. Documented, evaluated and tested systems and controls to determine their adequacy and effectiveness to ensure: (a) Compliance with policies and procedures, (b) Accomplishment of management’s objectives, (c) Reliability and integrity of information, (d) Economic use of resources, and (e) Safeguarding of assets.
• Conducted Risk Assessment for top management; which highlighted potential risk of non-compliance to internal procedures and risk control procedures, made recommendations to top management for improvements. Developed and contributed to several reports to Executive Management team, the Risk, Ethics and internal Audit and the remuneration and nomination committees of the Board of Directors and their working groups (ad hoc and permanent).


Doctor of Business Administration (DBA)-Entrepreneurship
Walden University
United States
January-2014 - August-2018

Doctor of Business Administration (D.B.A); research topic: Strategies for Success and Sustainability in Small and Medium Size Enterprises Beyond the First 5 years

MBA with Specialism in Strategic Planning
Heriot Watt University
United Kingdom
August-2010 - June-2013

MBA with specialism in Strategic Planning

Chartered Certified Accountant (ACCA) Member
Association of Chartered Certified Accountants, ACCA
United Kingdom
August-2007 - December-2010

Member of the Chartered Certified Accountant (ACCA), UK. Professional accounting

B.Sc. Accountancy
University of Buea
October-2002 - July-2005

B.Sc. Degree in Accountancy