Maria Tsennykh, Ph.D., has more than 20 years of experience in valuation, forensics, litigation, investigations and audit, including services as an expert witness and 11 years at a Big Four Firm. In addition, having worked on two continents, she combines her economic, accounting, corporate finance, valuation and investigations backgrounds to advise clients in a variety of complex circumstances in the U.S. and internationally. Her experience includes damages analysis, assessment of corporate governance practices and internal controls, business and intangible assets valuation, and international arbitration advisory. She also regularly directs large-scale financial investigative assignments including forensic accounting investigations, financial fraud investigations, financial reporting investigations, white-collar crime investigations, corporate governance investigations and investigations involving the Foreign Corrupt Practices Act (FCPA). Maria holds a Doctor of Philosophy (Ph.D.) in economics and a master’s degree in world economics and international economic relations from Plekhanov Russian University of Economics in Moscow, Russia, with highest honors. Maria is also a Fellow member of the Association of Chartered Certified Accountants (ACCA) in the United Kingdom. She has authored several articles for publication in journals such as Global Investigations Review (GIR), ACAMS Today, Consulting Magazine and Accounting Today, and she has been featured prominently in various news publications, including the Sunday Times and ACFE Insights. Maria is a regular panelist and a judge at various conferences or competitions on valuation and global anti-corruption topics. For example, in 2022 she presented “Global Anti-Corruption: Regulatory Updates, Best Practices During an Investigation, and Data Analytics Insights" at a 2022 ACFE Fraud Conference Europe (Virtual). In 2023 Maria was selected as one of four Financial Forensic Experts to judge the Spring 2023 International Student Competition in Forensic Accounting at Prince Sultan University in Saudi Arabia. Maria’s Expert Witness Testimony included the following: Cathleen Colvin, et al., v Syrian Arab Republic, United States District Court for the District of Columbia, Civil Action No. 16-1423 (ABJ) Maria was retained by a global law firm to calculate economic losses arising from the death of Marie Colvin, an American war journalist working for a British newspaper who was killed in the Syrian Arab Republic in 2012. The expert report was submitted to the United States District Court for the District of Columbia with the detailed estimates of losses. The expert report was featured prominently in the article in The Sunday Times. In February 2019, the Court accepted the developed methodology and awarded economic damages of $1.1M.

Peter is a Principal and the US Valuation Leader at TSENU Consulting with over 30 years of diverse business valuation experience. Over Peter’s career he has been a trusted advisor to large corporations, small companies, private equity, venture capital and legal counsel providing valuations of businesses, business assets and complex instruments in the context of financial reporting, tax, litigation over business disputes, bankruptcy, and distressed situations. Peter has been a technical leader throughout his career and has spoken at industry conferences and presented and monitored live webinars on various valuation topics with accounting and law firms. Peter also has contributed to published Big 4 accounting guides, an American Bar Association neLocation+1 (646)283-5046wsletter, and an Appraisal Foundation guide related to the valuation of customer-related intangible assets. Peter joined a Big 4 national office to assist its leadership with accounting matters involving fair value, contributing to relevant publications, presenting in educational webinars and instructing fair value courses for the partner and management group. Peter has comprehensive knowledge and substantial experience in business valuations, purchase price allocations, fresh start accounting valuations, impairment, stock compensation valuations, distressed valuation, bankruptcy valuation disputes, commercial disputes over valuation and tax valuation. Peter’s valuations have covered many industries including technology and software, life sciences, consumer products, retail, industrials, fintech, communications, digital media and semiconductors. Peter has worked for Big 4 accounting firms, major consulting firms and boutique firms. In all of these situations he has been a leader, and a mentor focused on delivering valuations above clients’ expectations. •The following is a list of some recent valuation engagements: oValuation of the financial assets of a distressed debt fund on a periodic basis oValuation of the intangible and tangible assets of a water systems management company. oValuation of the equity of a medical device company in connection with a potential SPAC transaction oValuation of a clinical stage biotechnology company for stock compensation purposes oPurchase price allocations for life sciences, software, fintech, digital marketing with purchase prices ranging from $5M - $600M oValuation of portfolio companies for private equity and venture capital funds oValuations of life sciences and technology businesses for stock compensation purposes

Yulia Maksimenko specializes in white-collar crime investigations and bribery and corruption reviews (including, but not limited to, Foreign Corrupt Practices Act reviews and monitorships). She is a highly accomplished professional with over twenty years’ experience in preventing and detecting fraud, forensic accounting, corporate investigations, AML reviews and internal audits. She is well-versed in working as a joint team with law firms and independently investigating complex cross-border matters. Yulia has international experience of working in Russia and Eastern Europe, UK and USA. Yulia is a Certified Fraud Examiner. Selected experience • Led a work-stream in international FCPA monitorship of a large healthcare corporation. • Led an FCPA investigation on behalf of a large fast food American company related to its branches in former Soviet Countries. As a result of the investigation and its findings, a new internal audit program was developed. • Led an FCPA distributor review on behalf of a large American healthcare and medical devices company. • Managed a forensic cash flow review of a large construction project on behalf of an investment company. The review included budget increase analysis, verification of incurred expenses, identification of unusual transactions etc. • Participated in “look-back” AML review of a large international bank with presence in the USA. • Managed an extensive forensic accounting project supporting largest Kazakhstan Bank’s multidisciplinary asset recovery team, operating in close conjunction with the Bank’s legal advisors. • Led the investigation of the Bank’s historical transactional activity to identify the nature and extent of the misappropriation by former management and to preserve relevant evidence. The Bank has initiated a series of multi-billion US dollar claims to recover the misappropriated assets in the UK High Court and overseas. • Led a complex investigation aimed at verification of alleged assets misappropriation by the management of a FMCG holding. The project team consisted of forensic specialists from three countries and an external expert. The report with findings on management’s fraudulent activities was used by the shareholders as a basis for their dismissal and for development of a more robust internal control system. • Led a complex dispute analysis project between an oil and gas company and its construction design contractor. The team assessed an unexpected significant budget increase and challenged the costs incurred by the contractor. The report was prepared in cooperation with the engineering team from London and was used by the client in settling the dispute with the help of a mediator. • Managed an investigation of bribery allegations in an international development company which resulted in numerous findings revealing cases of bribery and corruption in relation to work certification and permits.

Natalia Plekhanova is a Principal and the EMEA Region Leader at TSENU Consulting with almost 20 years of experience in Eastern and Western Europe and the United States, analyzing complex income tax, accounting, and financial transactions across multiple business sectors, such as manufacturing, insurance, media and entertainment (including such famous names as Condé Nast (Vogue, Vanity Fair, GQ, the New Yorker, and Wired, as well as Verisk Analytics (a leading data, analytics, and technology provider serving clients in the insurance ecosystem). Natalia's unique experience includes international taxation, financial analysis, trade finance, client accounts management and market research. Natalia worked for a Big 4 accounting firm for almost 8 years in New York, where she advised firms on international tax challenges and provided strategic solutions to complex global tax issues. Her work often involved cross-border transactions, international tax compliance, and tax planning for multinational corporations. Natalia is licensed with the US Internal Revenue Services (IRS) to advise clients on matters to represent before the IRS & State income tax agencies in controversy matters involving audits and collection activities. In addition to her public accounting experience, Natalia has held significant roles in the private sector since 2015. She understands the complexity of tax compliance, cross-border transactions, and tax planning challenges from being in the shoes of an actual corporate client operating businesses with more than 15,000 people globally. Her expertise includes Earnings and Profits studies, Global Intangible Low Tax Income (GILTI), Subpart F, Foreign Derived Intangible Income (FDII), Base Erosion and Anti-Abuse Tax (BEAT), Foreign Tax Credit computations. Before working for a Big 4 accounting firm, Natalia's experience included 3 years at Ashford Finance, a specialized finance company based in New York, providing purchase order financing, letters of credit, and creative short-term transactional funding to importers, exporters, and other short-term borrowers. Natalia's last experience in the Media world of global magazines and digital brand portfolios, events, and business intelligence providers to service global markets and businesses, as well as social news and interest forums, brought Natalia to join TSENU Consulting's growing global leadership team in the UK. She recently moved to London and now leads TSENU Consulting's EMEA Region as a trusted advisor and the liaison between the US and EMEA clients. Natalia is also a passionate supporter of female entrepreneurs with her Activator volunteering experience at Coralus, a global initiative designed to radically transform how we finance, support, and celebrate female entrepreneurs who are creating new mindsets, models, and solutions that benefit humanity. A female entrepreneur, Maria Tsennykh, founded TSENU Consulting, and being a leader of TSENU Consulting is more than a role for Natalia; it's a passion to commit to Diversity, Equity and Inclusion (DEI) best practices and support female leaders in the consulting industry globally.