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



  • Certified Public Accountant (CPA) since year 2008.
  • Bachelor’s degree in Accountancy from the Philippine School of Business Administration – Manila, Philippines.
  • More than 9 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.



Edlin Endrina, CPA



  • Certified Public Accountant (CPA) since year 2000.
  • Bachelor of Science in Accountancy.
  • Passed the compliance officer examination as compliance officer for financing companies provided by the Securities and Exchange Commission (SEC) Philippines.
  • More than 8 years working experience in Auditing Firms including working with Earnst and Young Philippines.
  • Technical competence in Finance, Accounting and Taxation as Finance and Accounting Manager for almost 7 years with real estate, pharmaceutical and trading companies in the Philippines.
  • Worked and managed various number of engagements, including External Audit, Internal Audit, Fraud Audit, Tax Compliance Review, Feasibility Study and Accounting System Review, Documentation and Implementation.



Siegfried Manoos, CPA



  • Certified Public Accountant (CPA) since year 1993.
  • Bachelor of Science in Accountancy.
  • Siegfried has over 20 years of work experience including consulting, advisory, audit, tax and zakat services.
  • Experience includes working on assignments in several regions: Asia, the South Pacific and in the Middle East.
  • Before Elyaa, Siegfried was with KPMG as Manager-Advisory in the Department of Professional Practice (DPP), the central body at KPMG for all relevant accounting issues - providing assistance to companies regarding the application of the IFRS, exposure drafts issued by the IASB and commenting on the possible impacts of these standards on related industries.
  • Technical competency in quality control review of financial statements, training of firm personnel on IFRS, audit, tax, ZAKAT for Saudi and Deemed profit tax for foreign partner, preparation of policies in accounting and audit committees.
  • Siegfried has exposures to various industries, including Engineering Design and Construction, Real Estate, Investment divisions, Shipping, Manufacturing, poultry and crocodile farms, non-profit churches, airlines and educational institutions.



Aaron Aguilon, CPA



  • Certified Public Accountant (CPA).
  • Bachelor’s degree in Accountancy from Manuel S. Enverga University Foundation, Philippines.
  • Has managed and led the implementation and execution of account and operation automation and reporting process for many organizations.
  • Aaron has more than eight years of experience in corporate accounting and finance, he has been involved in performing all accounting and finance functions such as preparation of financial statements, annual budget, financial analysis and management reports.
  • Has extensive experience in dealing with tax reporting and advising on relevant changes to legislation or tax issues that affect the business.
  • Aaron has strong knowledge in accounting system implementation, dealing with wide range of accounting and operational software and different company customized accounting systems.