Artem Tkachenko Email & Phone Number

Calgary, Ab, Ca

- Responsible for rate-regulated accounting, CER reporting, monthly analysis and financial reporting for Canada Gas Pipelines Business Unit - Responsible for budgeting, variance analysis and monthly reporting to senior management - Responsible for partners reporting and external audit of joint venture - Contributed to rate settlements

Calgary, Alberta, Canada

- Contributed to Liquids BU (South Bow) spinoff. Responsible for carve out financials, MD&A, pro formas and other documents required for South Bow spinoff, debt financing ($8 billion) and IPO- Responsible for accounting, FERC and CER reporting, monthly analysis and financial reporting for Liquids Pipelines Business Unit including Liquids Marketing business - Responsible for budgeting, variance analysis and monthly reporting to senior management - Responsible for partners reporting and external audit of joint ventures

Calgary, Alberta, Canada

- Provided accounting support for acquisitions, dispositions and developments, including accounting due diligence, consolidation and equity accounting analysis, reviewing project models etc- Provided accounting expertise in the practical application of accounting for business transactions and complex accounting issues (VIE, consolidation, leases, derivatives, revenue recognition, impairments etc)- Implemented new Lease guidance including system implementation

Calgary, Canada Area

- Responsible for accounting, business analysis and financial reporting of commodities derivatives and hedging, natural gas storage and nuclear generating facilities - Presented monthly results and variance analysis - Contributed to USD $3 billion US Power disposition (working capital and other PSA adjustments, gain/loss calculation, AHFS and disposition accounting) - Responsible for contracts reviews and accounting research for various energy accounting issues - Responsible for external audit of TransCanada’s subsidiary

Calgary, Canada Area

- Reviewed quarterly financial statements and MD&A (10-Q and 10-K) for filing with the SEC- Presented monthly results and variance analysis to the management group- Prepared quarterly Board and Audit Committee materials including cash flow forecasts - Reviewed annual plan and prepared a presentation to the Board of Directors- Coordinated quarterly external audits / reviews including SOX controls- Involved in a $1 billion acquisition, debt/equity financing and filing forms with the SEC- Involved in SAP implementation

Calgary, Canada

- Managed audit engagements for public and private clients including oil & gas and oil & gas service companies- Involved in a number of acquisitions, financings, reverse take-overs and other expansion and acquisition activities through my involvement in my clients- Managed equity and debt financing projects and other securities engagements

- Managed audit and IFRS compilation engagements mainly in telecommunication, industrial markets (production of cement, production of sanitary products, chemical industry etc) and consumer markets (agriculture, automotive sector, pharmaceuticals, trading, publishing and other) - Attracted new audit clients- Responsible for training in the audit department - Involved in annual IFRS update seminars for KPMG clients and targets

Fellow Of Chartered Certified Accountants, Fcca (Uk), Ifrs

Activities and Societies: ACCA Canada Committee Deputy Chairman, member and CPD coordinator in Calgary

Master, Economics, Diploma With Merit

Activities and Societies: Budapest (Hungary)

Bachelor And Specialist Degrees, International Economics, First Honor Degree

Diploma, Organisational Behaviour