Our Associates


Ph.D., King’s College University, United Kingdom

Fellow Member of the Institute of Chartered Accountants of Pakistan



  • Business development financial consultant with extensive experience in financial as well as accounting advisory services
  • Extensive experience of over two decades, as senior partner of practicing Chartered Accountant Firm, including carrying out assignments pertaining to Audit, Corporate, Taxation, Business valuation, mergers and acquisitions, system designing and implementation, feasibilities studies and projects appraisals.
  • Worked as, financial consultant, with number of international clients including “The Research Council” Sultanate of Oman for development of Financial Management Manuals and with “GTZ” Germany for Financial and Organizational Restructuring.
  • Well versed with, the latest technologies, regarding the financial management system development and implementation.
  • Carried out investigation assignments of national repute engaged by the Hon’able High Court and Securities and Exchange Commission of Pakistan
  • Running self-established practicing Chartered Accountant Firm since last two years


Awarded adegree of Doctor of Philosophy (Ph.D.) in Management Studies specializing in International Business by King’s College University, United Kingdom in 2013.

Ibne Hassan, Managing Partner of UHY Hassan Naeem & Co. (AHNCO) has achieved remarkable miles stones in his professional career. After qualifying as a Chartered Accountant in 1989, he worked as Senior Partner in a leading Chartered Accountancy firm until 2006 and established his own firm as a senior partner.

As a faculty member of Institute of Chartered Accountants of Pakistan, he has also been involved in teaching, professional classes of Chartered Accountants and taught business accounting, business strategies, decision-making and financial management accounting.


His expertise includes designing and development of business system manuals and operational manuals for wide range of industrial sectors. His expertise also includes designing and development of business modeling and financial planning as well as financial policies and procedures. Further, he also has a vast experience of development and implementation of ERP business solutions.

He has also specialized in corporate financing and business process re-engineering. He has completed up till now several financial and economical feasibilities for vast range of services and manufacturing sectors. Such financial and economical feasibilities included market research; pre feasibilities and forecasted financial projections based on industrial knowledge and assumptions. He has also successfully completed corporate financing projects worth more than billion rupees. In addition, he has also completed under his supervision different business promotion and development assignments worth of millions rupees.

He has the honor to carry out different national repute investigation assignments on behalf of Honorable High Court and Securities and Exchange Commission of Pakistan. During such assignments, he has been appointed as arbitrator and investigating officer to verify the business affairs of the companies as well as government departments involved in different fields of business.

Since the start of his career Mr. Hassan has been involved in the statutory audits of public listed as well as private limited companies having operations spread all over Pakistan and turnover ranging over billion of rupees. His services also included improvement of reporting functions of business organizations through introduction of internal controls and internal audit services.

His corporate and taxation expertise ranges over a period of more than 20 years in which he has conducted numerous corporate statutory cases as well as assisted in individual and corporate taxation matters.

Client Sector Specialties

Mr. Hassan specializes in the following client sectors:

  • Banking
  • Chemical
  • Construction/Real Estate
  • Education
  • Electric Appliances
  • Food & Allied
  • General Merchandisers
  • Government Organization
  • Leather & Tanneries
  • Oil & Gas
  • Pharmaceutical/Hospital
  • Services
  • Sugar & Allied
  • Textile Sector
  • Technology & Communication
  • Hospitality Sector


His professional services include a wide range of areas wherein he led the way among the entire competitive environment.


  • Business Valuation & Appraisals

Having rich experience in the field of business valuations and project appraisals Mr. Hassan has conducted numerous assignments worth of millions of rupees. He has the honor to complete business valuation assignments of client sectors including textile, dairy, financial institution, sugar industry, construction and services sector.

His specialties have assisted businesses to achieve an in-depth understanding of the value of each business or asset in a transaction. Moreover, his leading-edge technical knowledge combined with in-depth industry knowledge has allowed him to understand the specific factors driving each individual deal.

  • Merger & Acquisition Advisory

He has been actively involved in privatizations assignments and has advice clients on taking advantage of privatization opportunities. His deep industry knowledge has help companies identify other businesses that offer a good strategic fit and has assisted them with acquisitions, mergers and alliances that allow them to maintain and build their competitive advantage.

Moreover, he works closely with clients in private equity helping them to make acquisitions and advising on disposals. The extent of his national reach and the depth of his relationships mean that he can frequently spot opportunities for private equity investment and assembles the teams they need on the ground.

  • Financial Policies and Procedures

One of core strong holds of Mr. Hassan’s professional career is his specialties in the development and designing of financial policies and procedures for the financial management of the company’s operations.

He has been involved in the designing of financial policies and procedures of client sectors including hospitality, financial, and government organizations worth of millions of rupees.

  • Modeling and Business Planning

His economic skills to provide clients with clear insights into the markets that they wish to enter, over the past years has enhance their ability to execute a successful product launch. His approach is driven by client’s individual commercial objectives thus providing “top-down” analysis that considers broad economic factors to build a model of market demand and revenue forecast.

Additionally he has been involved in the financial business planning for the new ventures taken up by leading private and public listed companies.

  • Financial Feasibilities and Restructuring

Mr. Hassan holds among the top of the list name in the areas of feasibilities studies and project financing. He specializes in preparing feasibilities studies of different industries as well as service sectors from almost all sectors of the business.

He has on his name some of the famous landmark projects, wherein he has provided his services by preparing feasibility studies and arranging project financing from different financing and investing institutes worth more than billion rupees.

  • Financial Management System Designing & Development

His portfolio of professional career also includes software designing for financial management systems of different companies ranging from textiles to government departments and oil & gas sector to hospitality sector.

He has the honor to supervise all the distinctive stages of the System Development Life Cycle, during the process of Financial Management System development projects.

Recently he has completed assignments pertaining to the following different sectors.

  • Pharmaceutical/Hospital
  • Government Organizations
  • Oil & Gas
  • Hospitality & service sectors
  • Textile
  • Corporate Financing & Restructuring

Mr. Hassan has been involved in the corporate financing of different projects in which he has successfully negotiated the terms and conditions of the clients requirements with the financing and investing institutes.

He has successfully completed restructuring assignments of private limited companies and public listed companies during his professional tenure.

  • Organizational Restructuring

Mr. Hassan has completed different projects of organizational restructuring with excellence appreciated by the client and his team members. In projects, relating to organizational restructuring, his services include suggesting financial as well as business opportunity solutions and proposing organizational reformation.

  • Crisis Management

Mr. Hassan due to his unique standing has been offered arbitration work by the Government Agencies/Courts, which has resulted in the development of a special niche in the field of alternative dispute resolution. He has acted as arbitrators and third party mediators in commercial disputes involving large size companies and groups division of large size family business.

  • Commercial & Market Due Diligence

His expertise also includes supervising assignments regarding commercial & market due diligence which are supported by his dedicated industry knowledge and broad geographical reach. His understanding of specific markets has allowed him to assess assumptions and projections and provide efficient, cost-effective services in a timely manner. His services for commercial and market due diligence includes market research, market feasibilities and market penetration.


  • Investigation and Forensic Audit

One of the key areas where Mr. Hassan also specializes is the investigation and forensic audit. He has completed with high honors different assignments regarding the investigation of public limited companies and private limited companies.

He has the honor to be recommended as investigator in the business as well as financial affairs of different companies by the Honorable High Court, Securities and Exchange Commission of Pakistan, Banks and Government of Pakistan.

  • Financial Due Diligence

His experience for providing financial due diligence services includes enhancing the buyer’s understanding of the target business and therefore increasing the likelihood of the deal achieving its objectives. Helping buyers to identify and understand critical success factors so that informed acquisition decisions can be made.


  • Audit & Assurance Services

He has significant expertise in the field of Audit and Assurance Services, which includes statutory audits of Public listed companies as well as private limited companies having balance sheet footing of more than billions.

Since the start of his career, he has been actively involved in the statutory audits of companies pertaining to the different sectors.

  • Internal Audit

Mr. Hassan has assisted organizations that need help in improving the quality and effectiveness of their internal audit processes in a number of ways. By advising and assisting in the development of internal audit and risk management methodologies, including assessing whether the internal audit function is delivering effectively to stakeholders.


  • Corporate Matters

His expertise in the field of corporate matters ranges over two decades, as he has been involved in the public listing of companies, compliance of corporate reporting and advisory services for the prospectus and public issues related assignments. He has a special niche for the matters relating to the Company Laws and Ordinances.

His clients sector regarding the prospectus and assistance in public issues under the public company advisory includes Textile Company and leasing company.

  • Taxation

He is also an expert in the field of Income Tax and Sales Tax and has numerous landmark projects to his credit.He holds valuable experience towards tax consultancy and matters relating to corporate as well as individual taxation matters.


Mr. Hassan has also professionally contributed towards the advancement and enhancement of profession as well as significantly contributed towards the professional education.


  • Faculty of the Institute of Chartered Accountants of Pakistan
  • Preparing the candidates for the Institute Exams
  • Faculty of the Academy of Professional Accountants, Engaged in providing facilities for the preparation of exams of the Institute of Chartered Accountants of Pakistan

Other Positions

  • Director of Lahore Electric and Supply Company (LESCO)
  • Member of Senate of the Pakistan Institute of Fashion and Design (PIFD), Lahore


Book: Hassan, Ibne, and Pervez N. Ghauri, eds. Evaluating Companies for Mergers and Acquisitions. Vol. 30. Emerald Group Publishing, 2014.

Articles: Dr. Ibne Hassan, Dr. Agnieszka Chidlow and Ana María Romero Martínez (2014) 'Selection, valuation and performance assessment: Are these truly inter-linked within the M&A transactions? International Business Review.

Dr. Ibne Hassan and Dr. Pervez N. Ghauri (2015)' Cross-border M&A: challenges and opportunities in global business environment’Thunderbird International Business Review. (Under Review)

International Conferences Attended

  • Nexia International Annual Conference, Athens, Greece – 1997
  • Nexia International Annual Conference, Amsterdam, Netherlands – 2000
  • UHY International Annual Conference, Singapore – 2007
  • UHY International Annual Conference, Madrid, Spain – 2008
  • UHY International Annual Conference, Santiago, Chile – 2009
  • UHY International Annual Conference, Auckland, New Zealand – 2010
  • UHY International Annual Conference, London, UK – 2011
  • UHY International Annual Conference, Chicago, USA – 2012
  • UHY international Annual Conference, Shanghai, China – 2013
  • AIB (Academy of International Business) Annual Meeting , Vancouver, Canada – 2014
  • CIMaR (Consortium for International Marketing Research) Conference, Vienna, Austria – 2015


President of the Institute of Chartered Accountants of Pakistan.


Qualified as a Chartered Accountant in 1989, worked as a Partner Tax in S M Masood & Co. Chartered Accountants from July 01, 1992 upto 30 April 2006 and left as senior partner to form this new ractice.

He is an expert in the field of Taxation and is the National Partner Tax of the firm. He carries with him rich experience of two decades both in Taxation compliance & litigations. He has numerous lands Mark reported cases to his credit.

Mr. Naeem Akhter Sheikh was the member of the committee formed for Administrative Reform and restructuring of Federal Board of Revenue (FBR) by Govt of Pakistan in 2001, headed by Mr. Shahid

Hussain (Senior Vice President of World Bank). This committee did some instrument work which laid basis for reforms which are being carried out for last ten years & have significantly improved the performance of the Board.

He is also an expert in the field of financial management, contract negotiation and corporate finance. He has a special niche for real estate development projects and his project include successfully negotiation of real estate project worth US $ 500 Million for multi story housing complex and golf course project. He has already acted as financial advisor to Pakistan Army and was also financial advisor to Defense Housing Authority Lahore.

He also holds valuable experience towards change management, corporate reorganization & research studies.

Mr. Sheikh is a sitting council member of Institute of Chartered Accountants of Pakistan. He is also technical advisor to DNC (Developing Nation Committee) of International Federation of Accountants (IFAC).

He is a professional speaker and has been delivering lectures to various professional bodies including Institute of Chartered Accountant of Pakistan, Directorate of Income Tax Training, Association Of certified Accountants UK and Lahore University of Management Sciences etc.

Naeem Sheikh specializes in the following client sector:

  • Manufacturing
  • Telecommunication
  • Textile
  • Cement
  • Sugar
  • Chemicals
  • Fertilizers
  • Retail
  • Real Estate Development
  • Leasing & Other Finance
  • Clothing & footwear.

Fields of Expertise

  • Corporate & Personal Taxation
  • Planning & Advice
  • Compliance Support
  • Litigation/ Appellate work
  • International Taxation.
  • Corporate Organization & Re-organization.
  • Corporate & Public Finance.
  • Financial Advisory.

Professional Contribution & Positions Held


  • Task Force on Tax Administration Pakistan Federal Board of Revenue (2002)
  • Council, Institute of Chartered Accountants of Pakistan (ICAP) – (2009 to 2013)
  • Developing Nation Committee IFAC – (2009 to 2012)
  • Examination Committee ICAP
  • Technical Advisory Committee ICAP
  • Executive Committee ICAP
  • Northern Regional Committee ICAP
  • Investigation Committee ICAP


  • Education & Training Committee ICAP – (2011 to 2012)
  • CPD Committee ICAP
  • Joint Committee of ICAP & FBR – (2010 to 2011)
  • Northern Regional Committee ICAP – (2007 to 2008)
  • Taxation Committee ICAP – (2010 to 2011)

International Conferences Attended

  • Nexia International Tax Conference, Istanbul, Turkey – 1995
  • Nexia International Annual Conference, Athens, Greece – 1997
  • Nexia International Tax Conference, San Francisco, USA – 2000
  • UHY International Annual Conference, Spain – 2008
  • UHY International Annual Conference, Santiago, Chile – 2009
  • UHY International Annual Conference, London – 2011
  • UHY International Annual Conference, Chicago, USA – 2012.
  • UHY international Annual Conference, Shanghai, China – 2013.





Experienced, proactive and a thorough Chartered Accountant with 7+ years of experience. Excellent interpersonal skills and strong knowledge of reporting standards (IFRS), external audit standards (IAS), internal audit standards (IIA), risk management tools, audit planning and reviews. Result oriented, Self-driven, self-reliant and highly focused with a consistent track record of successfully delivering results in tight time scales and within budget.

Areas of Expertise

  • Extensive knowledge for statutory reporting under IFRS, for preparation of profit and loss statements, balance sheet, disclosures and corporate governance reporting.
  • Strong knowledge for International Standards of Auditing (ISA) for planning of operational and financial audits to ensure financial statements are fairly presented.
  • Managing the entire engagement process from planning, risk assessment, field work to documenting observations, obtaining management comments and preparing final deliverables.
  • First-rate skills for evaluating internal controls for effectiveness, identifying control deficiencies and providing recommendations for rectification.
  • Comprehensive knowledge for performance of substantive and control testing of account balances, estimates and disclosures.
  • Experience of performance of external audits for a range of industry sectors (mining, services, telecom, oil & gas, construction, non-profit organization etc).
  • Excellent skills in maintaining client relationship on engagements and creating value addition for firm.
  • Proven track record for handling of multiple audit engagements and overseeing junior auditors with direct reporting to partners and directors.
  • Superior analytical, problem solving, writing, communication and presentation skills with ability to communicate technical information to non-technical parties
  • Attended several third party and in-house trainings including data privacy, independence, IFRS update workshops, sampling techniques, risk management, enhancing soft skills, fair valuation practices, audit methodologies and other critical matters.

Academic Qualifications

Institute of Chartered Accountants in England & Wales (ICAEW)

Chartered Accountant - Australia & New Zealand (CA ANZ)

Association of Chartered Certified Accountants (ACCA)-UK