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Rigorous audit. Advice you can build decisions on.

Since 2005, the Specialized Consulting Office has provided audit, accounting, tax, company formation, feasibility and project-finance services to companies, investors and non-profit organisations.

Trusted by leading companies and institutions

Our firm

21 years of practice

The Specialized Consulting Office (SCO) was founded in 2005 by a distinguished team of accounting, audit and tax professionals, and quickly grew into a full-service firm. Today our work spans financial and management consulting, human resources, legal services and advice, and the formation of companies, private universities, schools and non-profit organisations (NGOs and foundations). We also lead financial and organisational restructuring, prepare corporate strategic plans and project-financing plans, and act in judicial receiverships and company liquidations.

About the firm
Meeting with the Ambassador of Sweden
Signing a memorandum of understanding
What we do

Integrated services for every stage of your organisation's growth

We help organisations work smarter and grow faster: building effective organisations, reducing costs, managing risk and regulation, and making the most of their talent.

How an audit runs

From planning to the auditor's report

Every audit follows Egyptian and International Standards on Auditing, in clear stages our clients know in advance.

Our audit methodology
  1. Stage 01 / 06

    Planning around the entity

    Test examination of records and documents, following procedures planned around the entity's circumstances.

  2. Stage 02 / 06

    Policies and estimates

    Evaluating accounting principles, policies and the provisions management sets by estimate.

  3. Stage 03 / 06

    Interim audit and controls

    Examining accounting systems and internal controls, and testing how soundly they are applied during the year.

  4. Stage 04 / 06

    Management letter

    Our significant findings and recommendations, discussed with management first.

  5. Stage 05 / 06

    Year-end audit

    Reconciling final accounts, verifying assets and liabilities, and examining the income statement and disclosures.

  6. Stage 06 / 06

    The auditor's report

    The statutory auditor's report on the financial statements at the end of the financial year.

Why SCO

Why choose the Specialized Consulting Office?

We have helped hundreds of leading companies and thousands of small and medium-sized businesses make the right decisions.

  • 21

    years of practice

    2005 — 2026

  • 590+

    clients

  • 2,742

    engagements delivered

  • 5,149

    consultations

How we work

A partner and a manager for every client

  • Note 1

    A simple philosophy: helping clients succeed

    We want our clients to succeed. That's why each client has a dedicated team led by a partner and an audit manager.

  • Note 2

    Our diversity, your focus

    A wide range of high-quality services for every stage of your organisation's growth.

  • Note 3

    Our goal

    Specialist advice for entrepreneurial businesses, not-for-profit organisations and private individuals.

Leadership

Led by chartered accountants and tax experts

Mahmoud Mohamed Abdel-Halim Al-Sheikh
21145 Reg. no.Since 2005

Founder & Managing Partner

Mahmoud Mohamed Abdel-Halim Al-Sheikh

  • Chartered Accountant and Tax Expert
  • Member, Egyptian Tax Association
  • Member, Egyptian Association for Corporate Governance
Full profile
  • Hamdy Mousharafa

    Tax Partner

  • Taha Ali Abdel Hafeez

    Executive Director

    Chartered Accountant and Tax Expert

  • Hany Ali Abdel Karim

    Hany Ali Abdel Karim

    Audit Manager

    Chartered Accountant and Tax Expert

Clients

Trusted by companies, donors and non-profits

  • 27

    companies

  • 12

    donors & agencies

  • 13

    NGOs & foundations

All clients
  • GlobeMed (healthcare benefits management)
  • Technical & Commercial Company – TecnCo (S.A.E.)
  • Cordoba Real Estate Investment (S.A.E.)
  • Oscar Misr (S.A.E.)
  • Al-Badr Hospital (S.A.E.)
  • Egyptian Canadian Company – ECCAD (S.A.E.)
  • Herotec Training (LLC)
  • Tamayoz Rehabilitation & Training (LLC)
  • Alpha Centers Group
Registrations & memberships

Documented professional credentials

All credentials and memberships
  • Register of Accountants and Auditors

    Ministry of Finance – Egypt

    Reg. no. 21145
  • Membership, Egyptian Tax Association

    Egyptian Tax Association

    Reg. no. 8385Since 2012
  • Fellowship, Egyptian Association for Public Finance and Taxation

    Egyptian Association for Public Finance and Taxation

    Reg. no. 2262Since 2010
  • Membership, Egyptian Association for Corporate Governance

    Egyptian Association for Corporate Governance

  • Membership, Arab Union of Accountants and Auditors

    Arab Union of Accountants and Auditors

  • Certified Trainer

    Herotec Training & Consulting

  • Certified Trainer

    Wesal Training Academy

From our activities

Meetings, events and partnerships

Tax FAQ

Common questions on payroll tax

  1. Q01Who must file the quarterly return required by Article 15(1) of Income Tax Law No. 91 of 2005?

    Employers and payers of taxable income, including companies and projects operating under the free-zone regime, must file a quarterly return with the competent tax office in January, April, July and October each year, on the prescribed form, as set out in the Executive Regulations.

  2. Q02When is a taxpayer (employee or worker) exempt from filing an annual tax return?

    A taxpayer is exempt from filing in two cases:

    1. Where their income consists only of salaries and similar payments, whatever the amount.

    2. Where their income consists only of salaries and similar payments plus income from real estate, and their net annual income from these does not exceed EGP 5,000 (the exempt bracket under Article 7 of the Law).

  3. Q03When must a taxpayer (employee or worker) file an annual tax return?

    A taxpayer must file an annual return in two cases:

    1. Where, alongside salary income, they also earn income from a commercial or industrial activity or from a non-commercial profession, whatever the amount.

    2. Where their combined income from salaries and real estate exceeds EGP 5,000 a year (the exempt bracket under Article 7 of the Law).

  4. Q04How are daily-wage workers taxed on salaries and similar payments?

    The Law treats regular and daily-wage workers the same way. Taxable income is determined pro rata for each part of the year in which income was earned, after annualising the monthly income, and both the EGP 5,000 exempt bracket under Article 7 and the EGP 4,000 personal allowance under Article 13(1) apply.

All questions

Let's talk about your business

Tell us what you need and one of our specialists will get back to you.