Khalid Marhoon

Managing Partner


  • Certified Public Accountant, State of Illinois, USA, February 2000.
  • Registered as Court Expert in Bahrain Court of Law.
  • Khalid Marhoon has over 21 years experience in serving wide range of clients across various sectors including conventional and investment banks, investment companies & groups, general trading and manufacturing companies, governmental entities and service organizations, listed and privately owned business.
  • Led and managed several audit and non-audit assignments including internal audit, process reviews, development and review of procedures manuals, investigative assignments, human resources consulting, etc.
  • Extensive international experience includes working on assignments in Qatar, Saudi Arabia, Turkey, Oman, Dubai, Jordan, Egypt and other Middle East countries.



Hussain AlMahfoodh



  • BSC graduate from Bahrain University in Mass Communication.
  • Hussain has over 10 years of experience in serving wide range of clients across various sectors.
  • Hussain is the Manager in charge of companies structuring and restructuring and related services and has managed various engagements in his carrier.
  • Hussain has comprehensive knowledge in relation to corporate structuring and restructuring and the related regulation and the requirements.
  • Hussain handled number of advisory assignment for number of clients.
  • Led and manage complex project teams and matrix organizations.
  • Comprehensive experience in administrative and operational procedures.



Wilson Kyumba FCCA



  • A Chartered Accountant FCCA (UK) and GSMA certified Telecommunications Fraud Specialist (Birmingham, UK) 2006
  • Wilson Kyumba has over 20 years of work experience in various disciplines. Kyumba has worked as a Senior Telecom executive in Kuwait, Bahrain and in Africa for a number of years where he has been instrumental in start-ups, Audit and Revenue Assurance, regulatory reforms and compliances. Kyumba as an audit professional has been involved with a number of businesses including financial institutions, manufacturing sector, Transportation and Logistics, health sector and hospitality industry; oil and gas.



Richard Cajandab, CPA, CIA

Assistant Manager


  • Certified Internal Auditor, The Institute of Internal Auditors, 2018.
  • Certified Public Accountant (CPA) since year 2008.
  • Bachelor’s degree in Accountancy from the Philippine School of Business Administration – Manila, Philippines.
  • More than 10 years of combined experience in audit, tax and advisory services.
  • Extensive international experience includes working on assignments in China, Hong Kong, Cambodia, Malaysia and Vietnam.
  • Before starting his professional career with Elyaa, Richard has been with Grant Thornton Philippines as Lead Consultant under the Advisory Services Division, an Internal Audit Supervisor for an integrated original product manufacturer and distributor of healthcare, hospitality and work wear products in Asia Pacific Region and Sr. Officer for Internal Audit for an Asia Pacific leading cruise line.
  • Richard has extensive experience from various industries, ranges from the hospitality, manufacturing, insurance and banks, real estate and energy to non-profit organizations, providing both audit and advisory services such as, internal audit, business risk and consulting services, process design evaluation and preparation of policies and procedures manuals, feasibility study and business plans, SOX compliance testing, IT management and data privacy compliance, compliance review and due diligence audit, and valuation or transactional advisory.
  • Richard has also been involved in the tax advisory services to various clients in the Kingdom on the Value Added Tax (VAT) law.



Shaima Fadhel

Audit and Tax department


  • Bachelor’s degree in Accounting from University of Bahrain.
  • International experience includes working on assignments in KSA and Oman.
  • Shaima handled and has been involved in several audit and agreed-upon procedures engagements for a wide range of clients in various sectors including, Medical, Educational, General trading companies, Governmental entity, and Non-profit societies.
  • She has been handling a supervisory role providing on the job training for junior auditors and performing review of their work before submission to their Manager. Using her audit experience and expertise, she also provides value-adding services to clients through recommendations and advisory as a result of financial statements analysis and based on industry best practices. Moreover, she developed and have delivered various training programs such as technical, audit, VAT, and specific subject matters.
  • Shaima has also been involved in Elyaa’s Tax Department serving various clients from different sectors to comply with the new Value Added Tax (VAT) law.