Introduction to Mazars USA

1. Introduction to Mazars USA Digital Asset Group Surname Name – Name Meeting – Place – MonthYear

2. OUR TONE AT THE TOP PRINCIPLED, ETHICAL CLIENT-FOCUSED PEOPLE-ORIENTATED QUALITY A principle based, ethically driven firm, populated with the best and brightest talent A client-focused, professional services firm dedicated to unparalleled excellence in service A people centric, team oriented firm committed to diversity, learning and innovation A business where sustaining growth and profitability is our top priority, but never superior to professional quality

3. ABOUT US Mazars USA LLP is a client-centered, full-service accounting, auditing, tax, consulting and advisory firm with over 100 partners and 800 professionals in 12 U.S. offices. Mazars USA is the independent U.S. member firm of Mazars Group – a prominent international accounting, audit, tax and advisory services organization with nearly 23,000 professionals in 89 countries.

4. OUR VISION To be a premier Professional Services Firm that provides diverse and rewarding experiences for our people, clients and in the communities we serve.

5. OUR MISSION z Our Mission At Mazars USA Is To Be: A high-performing national firm with significant presence in strategic U.S. geographies; Leveraging our exceptional international capabilities and reach; Offering a broad array of industry specialists providing Accounting, Audit, Tax, Consulting and Advisory services to growth-oriented enterprises and individuals; Centered on a culture of diversity, collaboration and community; Driven by our Guiding Principles of Association Respect and Excellence.

6. A full-service firm with a national focus and international reach Mazars USA LLP Mazars USA is a high-performing national firm with significant presence in strategic US geographies. Since 1921, our dedicated professionals have leveraged technical industry expertise to develop customized solutions for clients, create value, and optimize their performance. We deliver dedicated group of industry specialists providing accounting, tax and consulting to growth-oriented enterprises and individuals. Our culture of diversity, collaboration and community is driven by our Guiding Principles of Association Respect and Excellence. • 800 professionals and more than 100 partners in more than 12 U.S. offices • Named a top U.S. accounting firm by Accounting Today • Recognized by Mergers & Acquisitions for serving the needs of the middle and lower-middle market • An integrated, customized approach – Our full service platform integrates accounting, tax and consulting services seamlessly to best address the critical issues our clients face • Specialized industry training for our team members at all levels, so that they are familiar with a client’s total business environment Since 1921, Mazars USA LLP provides a unique combination of foresight and experience when fulfilling client needs in accounting, tax and consulting services.

7. What makes Mazars USA exceptional Quick, Accurate Technical Issue Resolution Mazars’ dedicated Quality & Risk Management Team defines and promotes policies and procedures which ensure that the firm delivers the highest quality assurance services complying with professional standards. This team monitors compliance with a view toward continuous improvement in the efficiency and effectiveness of client service deliverables. Because of its proximity to the rest of the Mazars groups, we are able to resolve complex technical challenges quickly and accurately, presenting a quality alternative to larger firms by remaining entrepreneurial and client-focused. Exceptional Service Our integrated service platform brings together our national and international professional experts in audit, tax and SEC services. We offer consistency and quality – full service solutions with a high degree of personal attention Multiple partners assigned to each client account ensures top-notch service and that a high-level contact is always available Continuity in team composition means that Mazars professionals grow with you throughout the engagement as experts in your business’ specific needs and cycles We are well-versed in current industry trends and constantly monitor the changing landscape to identify new trends Effective Communication Frequent contact between Mazars and your team keeps the focus squarely on your needs. We provide open, interactive and direct communication with management, and our comprehensive, periodic reports and meetings mean that you are never surprised by financial developments. WHY CHOOSE MAZARS? At Mazars USA, we build long-term, mutually beneficial relationships with our clients, and strive to exceed expectations at every step of our association. Quick, accurate technical issue resolution Exceptional service Effective communication

8. THE OPTIMIZE APPROACH As your professional services advisor, we continually look to understand your business through the services we provide. With our expertise, we can build on that knowledge, working with you to ensure that the important gaps in performance and the future positioning of the company are addressed with the attention and priority they deserve. We have developed a unique program to support our clients to focus on the key issues that will drive success, while optimising the long-term value of their business. We call this program ‘Optimize.’ Being an Optimized client begins with ensuring we understand your business – not in relation to a specific piece of work we are responsible for, but as a holistic overview of the business and the challenges it faces. UNDERSTAND EXECUTE ANALYZE OPTIMIZE Clarify the Mission & Goals of the Business Objectively Assess Current Performance Identify Gaps and Address Them Current Positioning in the Target Markets Quality of Business Operations Effectiveness of People and Teams Finance and Risk Clarify the longer-term mission, direction, goals and align business leaders and the management team around those objectives. Highlight the gaps between desired goals and current position and identify actions to address them. 8

9. Exceptional Client Service Deliver With outstanding service Confirm Solutions With the client and provide insights Develop Solutions with the client Measure Value to the client Identify Issues and implications Understand The client agenda

10. Us business development market map “go to market” INDUSTRY SECTORS Life Sciences / Pharmaceuticals Healthcare Technology, Media Information Real Estate Manufacturing & Distribution Financial Services Professional Services Firms Not For Profit SIZE PROFILES International Clients Entrepreneurial Clients CLIENT Size & Profiles Private Clients Micro Very Large Mid-Market Large SME SERVICE LINES Financial Advisory Services Entrepreneurial Services Global Services Advisory Attest Tax Consulting AOS GEOGRAPHY

11. Mazars USA Representative Clients Technology & Media Energy & Utilities Real Estate Manufacturing & Distribution Services/Health Care Financial Services

12. Mazars group a smart alternative to conventional firms Mazars USA LLP is an independent member firm of Mazars Group, an international and independent organization specializing in audit, accountancy, advisory, tax and legal services KEY FIGURES AS OF JANUARY, 1ST 2019 89 COUNTRIES 310 OFFICES 23,000 PROFESSIONALS 1,040 PARTNERS UNINTERRUPTED GROWTH 2005 2010 2018 2005 2010 2018 5,700 12,500 23,000 479 957 1,600bn Professionals in Mazars’ Global Organization Revenue in Million Euros in Mazars Global Organization

13. Mazars groupOUR GROWTH JOURNEY REGIONAL In 1995, we were an international SME, present in 15 countries. Our 2,000 staff were mainly focused on Audit & Assurance. 1995 INTERNATIONAL In 2005, we became a well established mid-sized company, structured as a unique international partnership and active in 38 countries. 2005 GLOBAL Today, Mazars is a €1.6bn global company, active in 89 integrated countries, providing a large range of Audit, Advisory and Tax services. TODAY

14. Mazars groupSERVING OUR CLIENTS WORLDWIDE 67% 11% 13% 6% 3% * Percentage by global revenue, source of data: 2019 Global Year Book

15. We believe the essence of our profession is adding value to companies with our advisory services, building trust with our audit expertise, and contributing to a safer marketplace. Going beyond technical excellence, our role as auditors and advisers is to help our clients build a better society by addressing some of today’s burning issues such as urban development, tax transparency, and reducing inequalities. We are distinctively capable of assisting large listed companies, while having unique resources to help organizations of all sizes – mid-caps, SMEs and start-ups – with tax, legal, and outsourcing services. From its humble beginning to the international group that it is today, Mazars has always remained true to its founder’s spirit and values of deep ethical commitment, responsibility and belief that technical excellence is the key to success. Mazars groupA SMART ALTERNATIVE TO CONVENTIONAL FIRMS We offer: Our people an opportunity to be part of an adventure Our clients a different perspective, delivering trust and creating value Society a commitment to promote Business. For Good.TM QUALITY TRUST VALUE 15

16. Why choose mazars? Focus Trusted Quality Coordination Value for money We consider you as a top client. We nominate a dedicated, experienced team, that will deliver consistent added-value. Quality first, whatever the mandate, wherever it is located. You annually assess our quality and we constantly improve it. Thanks to our unique global structure, we can ensure smooth coordination worldwide. You have one central senior point of contact, in charge of global coordination. Our clients are very pleased by both our solutions and our approach. We are happy to share concrete stories and testimonials that prove our efficiency. We have a transparent and competitive pricing system. We innovate and partner with you to create value. We assist clients of all sizes: from small-to-medium enterprises, to mid-caps and global conglomerates, as well as start-ups and public companies at every stage of their development.

17. Our global expertise Audit & Assurance AUDIT & ASSURANCE 44% OF OUR GLOBAL REVENUES* Accounting & outsourcing 44% Audit & Assurance has been our core expertise for more than 70 years. We keep innovating and reshaping the way audit is done. We are pleased to offer an Augmented Audit™ experience to all stakeholders. Consulting & financial advisory Taxation & legal 18% ADVISORY, TAX & COMPLIANCE 56% OF OUR GLOBAL REVENUES 19% To better serve all of our clients worldwide, we are also investing in Advisory, Tax and Compliance. We provide financial diagnosis, tax and legal services as well as advisory and accounting support to small, medium and large organisations. 18% * Percentage by global revenue, source of data: 2019 Global Year Book

18. Business. For good Our goal is to help our clientscreate sustainable value in their businesses, wherever in the worldthey wish to operate. Our experts bring deep sector knowledge and technical service excellence together to ensure our clients achieve their goals. Nurturing collective responsibility Empoweringpeople CSR consulting and ethics in business consulting Corporate culture and human rights internal audit, external assurance and consulting, advisory services in the areas of diversity and corporate equality. Reengineeringtrust in business Non- financial assurance, GDPR, corporate governance, anti-bribery and corruption

19. The Mazars Foreign Desks International Expertise • The Mazars Foreign Desks have specialized expertise in the markets and local business environments of their countries as well as those of the United States. They connect businesses across the globe, providing clients with the insight they need when doing business internationally. Our Foreign Desk experts are a bridge to better communication. With fluency in the local language and extensive cultural understanding, they assist the firm’s clients by: • Servicing the tax and financial reporting needs of foreign entities based in the United States • Connecting Mazars overseas clients with the right professional when dealing with U.S. related issues, questions or needs • Connecting our U.S. clients with the right professional in the related country when faced with foreign related issues, questions or needs • Strengthening existing relationships with foreign clients

20. WHAT WE DO From diversity to globalization, from innovation to stewardship, discover our unique stories and how we believe businesses can interact with their stakeholders. ACCOUNTING, AUDITING AND ASSURANCE TAX SERVICES ADVISORY CONSULTING

21. OUR INDUSTRIES Business leaders and management teams face significant industry challenges ranging from disruptive competition, talent wars, technology, regulation changes, international policy changes and other critical factors. We can help your business through those hard issues, ensuring it is evolving at the right time and pace to remain Optimized, competitive and successful. PUBLIC SECTOR REAL ESTATE REITS TECHNOLOGY & MEDIA TRANSPORTATION & LOGISTICS HOSPITALITY INDUSTRIALS INSURANCE LIFE SCIENCES MANUFACTURING & DISTRIBUTION NOT FOR PROFIT OWNER/OPERATORS PRIVATE EQUITY PRIVATE CLIENT SERVICES PROFESSIONAL SERVICES FIRMS EMPLOYEE BENEFIT PLANS ENERGY & UTILITIES FINANCIAL SERVICES FOOD & BEVERAGE HEALTHCARE ASSET MANAGEMENT BANKING BROKER/DEALERS CONSUMER PRODUCTS & APPAREL CONSTRUCTION

22. Our services Consulting Services GOVERNANCE, RISK & COMPLIANCE ATTEST • Internal Audit Co-Sourcing and Outsourcing • Risk Management Consulting • Fraud Assessment Services • Information Technology • Security, Strategy and Solution Selection • Cybersecurity • Disaster Recovery / Business Continuity Services • Third Party Compliance • Other Services (SOD analysis, PCI assessment) • Audit • Reviews • Compilations • Reporting on Controls of Service Organizations • Reconciliation Projects • SEC Filings • International Needs (inbound, outbound and IFRS) • Special Purpose Reports FINANCIAL ADVISORY SERVICES AOS • Bookkeeping • Financial statements preparation • Outsourcing services • Tax advice and compliance • Consulting services • M&A Due Diligence & M&A Structuring • Investor and Lender Services • Business Advisory and Recovery • Valuations • Litigation Support • Fraud Investigations • Bankruptcy & Restructuring • Turnarounds • Project Finance and Financial Modelling Services TAX • Compliance • Tax Reporting & Withholding • FATCA • SALT • GAAP / IFRS disclosure • Cost Segregation • Trust and Estate Planning • High Net Worth Services • Personal Financial Planning • Pension, Benefits & Compensation • Corporate Structuring • International Tax • FBAR Reporting • Transfer Pricing CONSULTING • Human Capital and Change Management • Target Operating Models • Technology Enablement • Operational Excellence • Strategic Sourcing and Logistics • Analytics and Insight • Governance, Risk and Compliance • Organizational Resilience • Cybersecurity and Data Privacy • Crypto-Assets & Blockchain

23. Mazars recognizes the incredible potential of blockchain technology and cryptoassets to transform the way businesses have operated for centuries. The Mazars Digital Asset Group was formed with the mission to help organizations navigate the complex accounting, tax and audit issues related to digital assets, distributed ledger technologies and token sales. Our committed professionals, both in the US and globally, offer specialized services to address regulatory and compliance risks relating to this emerging asset class. And, through our contributions to industry leading panel discussions, webinars and articles we ensure that you remain informed with timely and relevant advice in this fast paced environment. With the increased scrutiny on digital currencies, financial institutions continue to assess their BSA/AML and sanctions compliance program in light of the evolving regulatory framework. Our professionals have extensive experience working with domestic and foreign financial institutions on all components of their compliance program and can assess your preparedness with respect to existing digital currency regulations. Digital asset Services GROUP Transform the way businesses have operated for centuries

24. DIGITAL ASSET SERVICES Our committed professionals offer specialized services to address regulatory and compliance risks relating to this emerging asset class.

25. CONTACT