CNM LLP

• Serve as the primary advisor to executive leadership and engagement teams on ESG and climate accounting, especially with respect to regulatory compliance and risk management. • Translate complex regulatory developments (e.g., IFRS, ISSB, CSRD, and other jurisdictional requirements) into actionable business strategies. • Shape and guide the company’s decarbonization strategy, including science-based targets and net-zero pathways. • Lead enterprise-wide implementation of GHG accounting processes (Scopes 1, 2, and 3), including emissions boundary setting, data collection, calculation methodologies, and assurance processes. • Oversee the development and maintenance of GHG emissions inventories aligned with GHG Protocol and relevant standards. • Evaluate and implement tools and technologies for automated GHG data tracking and reporting. • Ensure consistency, accuracy, and completeness in climate-related data and disclosures. • Monitor and interpret evolving ESG and climate disclosure regulations (e.g., SEC, EU CSRD, IFRS/ISSB, local jurisdictions). • Advise on and contribute to mandatory and voluntary ESG disclosures and regulatory filings.

• Provide expert-level accounting guidance to healthcare organizations, including hospitals, clinics, and physician groups. • Analyze financial data and key performance indicators to identify trends, risks, and opportunities for operational and financial improvement. • Ensure compliance with GAAP, FASB standards, and healthcare-specific regulatory requirements such as Medicare/Medicaid cost reporting, HIPAA, and other payer regulations. • Advise on financial strategies related to reimbursement models, value-based care, and cost containment. • Collaborate with cross-functional teams to optimize financial systems, reporting processes, and internal controls. • Prepare and review financial reports, audits, and budgets tailored to healthcare operations. • Serve as a liaison between finance teams and healthcare providers, offering education and insights into financial impacts of clinical and operational decisions. • Support mergers, acquisitions, and integrations through due diligence and post-transaction analysis.