Steinar Bertelsen

Background

About Steinar Bertelsen

Audit Experience / Key Clients served: Canada: InnVest Real Estate Investment Trust (TSX – Canadian GAAP/IFRS) Brookfield Homes Corporation (NYSE – SEC registrant – USGAAP / PCAOB GAAS) Lake Shore Gold Resources (TSX – Canadian GAAP/IFRS) Orezone Resources Inc.(TSX and AMX – Canadian GAAP/IFRS and USGAAP) Woodbourne Canada L.P.(Private Equity Fund - US GAAP) Medoro Resources (TSX – Canadian GAAP) Falconbridge Limited (TSX – Canadian GAAP) Dynatec Corporation (TSX – Canadian GAAP) Kinross (TSX – Canadian GAAP) Nortel Networks (TSX and NYSE – SEC registrant – USGAAP) Norway: Skandiabanken ASA (IFRS) Tide ASA (IFRS) Santander Consumer Bank AS (IFRS) Rezidor Hotels Norway AS (Norweigan GAAP - IFRS) OneSubsea / Framo Engineering AS (Norweigan GAAP) Frank Mohn AS (Norweigan GAAP) Significant experience with Sarbanes Oxley / internal control testing and evaluation Other: Member of the PCOAB audit group at Deloitte, Norway National co-faciliator on PCAOB US annual updates for SEC accreditation at Deloitte, Norway I currently have US GAAP accreditation at Thorough level (our highest level of US GAAP accreditation) IFRS presentation for junior mining exploration and development companies (Canada). I was part of our designated group in Toronto to give comments on the new IFRS exposure drafts for Revenues with focus on mining. During 2010 / 2011 I was part of a team of Senior Managers who assisted the Quality Engagement Assurance Review partners in their task of quality assurance of all audit files. During 2010 / 2011 I have been the Senior Manager in charge of assisting our group with the implementation of the new Audit Methodology and the adoptions of the IASs in Canada. I was an active member of our Resource Industry group in Toronto. I currently have US GAAP accreditation at Thorough level (our highest level of US GAAP accreditation)