Recommendation for Stefan Hristoskov To Whom it may concern Stefan joined E&Y in November 2005. He worked as an audit supervisor and I had him as a team leader on many engagements. Stefan is very mature and professional in his behaviour. He fitted into the team and the culture of the firm. He managed to build rapport with clients and colleagues. His deliverables were timely prepared and of a high quality. Stefan showed deep understanding of the client business which helped him perform an effective and efficient audit. He is IT fluent and work fast with all MS and specialized audit applications. Stefan is fluent in accounting and tax matters; he progressed quickly with his ACCA studies. During his stay in E&Y he improved significantly his knowledge in IFRS and ISA. He was acting as an assitant manager on many big assignments and supervised the audit teams in the filed work. Stefan has a friendly "can do" attitude and is always ready to help his colleagues, He acts with integrity, energy, enthusiam and has the courage to lead. Stefan was able to maintain the balance between his work and personal life which is very important in such challenging and demanding professions. Later, in February 2007 he joined CEZ, one of the the biggest utility groups in Bulgaria. I had the chance to cooperate with him during the audit of the CEZ entities. Stefan contributed to the successful implementation of SAP in the companies; developement of controlling department and upgrade of the business reporting process. I can strongly recommend Stefan as a trusted professional advisor in the field of financial reporting, tax planning and business advosory services. Filip Lyapov Sofia, 06.02.2011

Recommendation for Stefan Hristoskov To Whom it may concern Stefan joined E&Y in November 2005. He worked as an audit supervisor and I had him as a team leader on many engagements. Stefan is very mature and professional in his behaviour. He fitted into the team and the culture of the firm. He managed to build rapport with clients and colleagues. His deliverables were timely prepared and of a high quality. Stefan showed deep understanding of the client business which helped him perform an effective and efficient audit. He is IT fluent and work fast with all MS and specialized audit applications. Stefan is fluent in accounting and tax matters; he progressed quickly with his ACCA studies. During his stay in E&Y he improved significantly his knowledge in IFRS and ISA. He was acting as an assitant manager on many big assignments and supervised the audit teams in the filed work. Stefan has a friendly "can do" attitude and is always ready to help his colleagues, He acts with integrity, energy, enthusiam and has the courage to lead. Stefan was able to maintain the balance between his work and personal life which is very important in such challenging and demanding professions. Later, in February 2007 he joined CEZ, one of the the biggest utility groups in Bulgaria. I had the chance to cooperate with him during the audit of the CEZ entities. Stefan contributed to the successful implementation of SAP in the companies; developement of controlling department and upgrade of the business reporting process. I can strongly recommend Stefan as a trusted professional advisor in the field of financial reporting, tax planning and business advosory services. Filip Lyapov Sofia, 06.02.2011

Recommendation for Stefan Hristoskov To Whom it may concern Stefan joined E&Y in November 2005. He worked as an audit supervisor and I had him as a team leader on many engagements. Stefan is very mature and professional in his behaviour. He fitted into the team and the culture of the firm. He managed to build rapport with clients and colleagues. His deliverables were timely prepared and of a high quality. Stefan showed deep understanding of the client business which helped him perform an effective and efficient audit. He is IT fluent and work fast with all MS and specialized audit applications. Stefan is fluent in accounting and tax matters; he progressed quickly with his ACCA studies. During his stay in E&Y he improved significantly his knowledge in IFRS and ISA. He was acting as an assitant manager on many big assignments and supervised the audit teams in the filed work. Stefan has a friendly "can do" attitude and is always ready to help his colleagues, He acts with integrity, energy, enthusiam and has the courage to lead. Stefan was able to maintain the balance between his work and personal life which is very important in such challenging and demanding professions. Later, in February 2007 he joined CEZ, one of the the biggest utility groups in Bulgaria. I had the chance to cooperate with him during the audit of the CEZ entities. Stefan contributed to the successful implementation of SAP in the companies; developement of controlling department and upgrade of the business reporting process. I can strongly recommend Stefan as a trusted professional advisor in the field of financial reporting, tax planning and business advosory services. Filip Lyapov Sofia, 06.02.2011