-Ph.D. in Accounting from Pacific Western University, California, USA 1992;

-Founder and President of Dr. Ashraf   Hanna Accounting, Auditing and Tax Consulting Firm, Cairo, since 1992;

 -Lecturer of Taxation at the   American University in Cairo, 1994-2003;

-Lecturer of Accounting Standards at   the Institute of Finance and Banking (IFB) of the American University in
Cairo,   1994-2003;

-Guest Lecturer to the Austrian   Economic Missions of January 1992, November 1993 and October 1994;

-Director, Central Accounting &   Taxation Department, Siemens AG (Egypt), 1982-1992;

 -Accountant & Auditor, Nawar   & Co., Chartered Accountants, Cairo, 1976-1981.