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Exhibit 4.2    
    

 
 

CONSENT OF INDEPENDENT ACCOUNTANTS    
    

We
hereby consent to the incorporation by reference in this Registration Statement on Form F-8 of our report dated May 21, 2004 (except as to notes 1(1) and 7,
which are dated as of November 29, 2004), relating to the amended consolidated balance sheets of Stuart Energy Systems Corporation as at March 31, 2004 and 2003, the amended consolidated
statements of operations, deficit and cash flows for each of the years in the two-year period ended March 31, 2004 and the consolidated statements of operations, deficit and cash
flows for the year ended March 31, 2002. 

/s/
KPMG LLP 

January
12, 2005

Toronto, Ontario 

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Exhibit 4.2

CONSENT OF INDEPENDENT ACCOUNTANTSExhibit 4.1

 

 

	
   

  	
  Specimen of Common Stock Certificate

  	
   

  
	
   

  	
   

  	
  SERIES
  A COMMON STOCK

  
	
   

  	
  [Celanese Corporation LOGO]

  	
   

  
	
   

  	
   

  	
  SEE
  REVERSE FOR

  CERTAIN DEFINITIONS

  
	
   

  	
   

  	
   

  
	
   

  	
  CELANESE CORPORATION

  INCORPORATED UNDER THE LAWS

  OF THE
  STATE OF DELAWARE

  	
  THIS
  CERTIFICATE IS TRANSFERABLE IN

  CANTON, MA, JERSEY CITY, NJ OR

  NEW YORK, NY

  
	
   

  	
   

  	
  CUSIP

  
	
   

  	
   

  	
   

  
	
  THIS
  CERTIFIES THAT

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  is the
  owner of 

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  FULLY
  PAID AND NON-ASSESSABLE SHARES OF THE SERIES A COMMON STOCK, PAR VALUE $.0001
  PER SHARE, OF CELANESE CORPORATION

  
	
   

  	
   

  	
   

  
	
  transferable
  on the books of the Corporation by the holder hereof in person or by duly
  authorized attorney upon surrender of this certificate properly
  endorsed.  This certificate is not
  valid unless countersigned by the Transfer Agent and registered by the
  Registrar.

  
	
   

  
	
  WITNESS the facsimile signatures of the duly
  authorized officers of the Corporation.

  
	
   

  
	
  Dated:

  
	
   

  
	
  [Signature]

  	
   

  	
  [Signature]

  
	
   

  
	
  SECRETARY

  	
   

  	
  PRESIDENT AND CHIEF
  EXECUTIVE OFFICER

  
						

 

	
  COUNTERSIGNED AND
  REGISTERED:

  
	
  EquiServe
  Trust Company, N.A.

  
	
  TRANSFER AGENT AND REGISTRAR

  
	
   

  
	
  by:

  	
   

  
	
   

  	
   

  
	
   

  	
  AUTHORIZED SIGNATURE

  

 

 

 

The Corporation shall furnish without charge
to each stockholder who so requests a statement of the powers, designations,
preferences and relative, participating, optional or other special rights of each
class of stock of the Corporation or series thereof and the qualifications,
limitations or restrictions of such preferences and/or rights. Such requests
shall be made to the Corporation’s Secretary at the principal office of the
Corporation.

This Certificate also evidences and entitles the
holder hereof to certain rights as set forth in a Rights Agreement between
Celanese Corporation and EquiServe Trust Company, N.A., as Rights Agent, dated
as of January    , 2005, as the same may be amended,
supplemented or otherwise modified from time to time (the “Rights Agreement”),
the terms of which are hereby incorporated herein by reference and a copy of
which is on file at the principal executive offices of Celanese
Corporation.  Under certain
circumstances, as set forth in the Rights Agreement, such Rights will be
evidenced by separate certificates and will no longer be evidenced by this
Certificate.  Celanese Corporation will
mail to the holder of this Certificate a copy of the Rights Agreement without
charge after receipt of a written request therefor.  Under certain circumstances, as set forth in
the Rights Agreement, Rights owned by or transferred to any Person who is or
becomes an Acquiring Person (as defined in the Rights Agreement) and certain
transferees thereof will become null and void and will no longer be
transferable.

The following
abbreviations, which used in the inscription on the face of this certificate,
shall be construed as though they were written out in full according to
applicable laws or regulations:

	
  TEN COM

  	
  —

  	
  as tenants in common

  	
   

  	
  UNIF GIFT MIN ACT

  	
  —

  	
  ......................Custodian..................

  
	
   

  	
  —

  	
  as tenants by the entireties

  	
   

  	
   

  	
   

  	
  (Cust)                                (Minor)

  
	
  JT TEN

  	
  —

  	
  as joint tenants with right of

  	
   

  	
   

  	
   

  	
  under Uniform Gifts to
  Minors

  
	
   

  	
   

  	
  survivorship and not as tenants

  	
   

  	
   

  	
   

  	
  Act.................................................

  
	
   

  	
   

  	
  in common

  	
   

  	
   

  	
   

  	
  (State)

  
	
   

  	
   

  	
   

  	
   

  	
  UNIF TRF MIN ACT

  	
  —

  	
  .........Custodian (until age ..........)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (Cust)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ...............under Uniform Transfers

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (Minor)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  to Minors Act................................

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
                                      (State)

  

 

 

Additional
abbreviations may also be used though not in the above list.

 

FOR VALUE RECEIVED,                                                                         
hereby sell, assign and transfer unto 

 

PLEASE INSERT SOCIAL SECURITY OR OTHER

IDENTIFYING NUMBER OF ASSIGNEE

 

	
   

  
	
   

  

 

 

 

	
   

  
	
  (PLEASE
  PRINT OR TYPEWRITE NAME AND ADDRESS, INCLUDING ZIP CODE, OF ASSIGNEE)

  
	
   

  	
   

  
	
   

  
	
   

  	
   

  
	
   

  
	
   

  	
   

  
	
   

  	
  Shares

  
	
  of the capital stock represented by the within
  Certificate, and do hereby irrevocably constitute and appoint

  	
   

  
	
   

  	
   

  
	
   

  	
  Attorney

  
	
  to transfer the said stock on the books of the within
  named Corporation with full power of substitution in the premises.

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
			

 

	
  Dated

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  THE  SIGNATURE(S) TO THIS ASSIGNMENT MUST
  CORRESPOND WITH THE  NAME(S) AS WRITTEN

  
	
   

  	
   

  	
  NOTICE:

  	
  UPON THE FACE OF THE
  CERTIFICATE IN EVERY PARTICULAR, WITHOUT ALTERATION OR ENLARGEMENT OR ANY
  CHANGE WHATEVER.

  

 

 

Signatures (s) Guaranteed

 

 

 

	
  By

  	
   

  
	
   

  	
  The
  signature(s) must be guaranteed by an eligible guarantor institution (banks,
  stockbrokers, savings and loan associations and credit unions with membership
  in an approved signature guarantee medallion program), pursuant to S.E.C.
  Rule 17Ad-15.Exhibit 4.2

 

 

	
   

  	
  Specimen of Preferred Stock Certificate

  	
   

  
	
   

  	
   

  	
  CONVERTIBLE
  PERPETUAL

  PREFERRED STOCK

  
	
   

  	
  [Celanese Corporation LOGO]

  	
   

  
	
   

  	
   

  	
  SEE
  REVERSE FOR

  CERTAIN DEFINITIONS

  
	
   

  	
   

  	
   

  
	
   

  	
  CELANESE CORPORATION

  INCORPORATED UNDER THE LAWS

  OF THE
  STATE OF DELAWARE

  	
  THIS
  CERTIFICATE IS TRANSFERABLE IN

  CANTON, MA, JERSEY CITY, NJ OR

  NEW YORK, NY

  
	
   

  	
   

  	
  CUSIP

  
	
   

  	
   

  	
   

  
	
  THIS
  CERTIFIES THAT

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  is the
  owner of 

  	
   

  	
   

  

 

	
  FULLY
  PAID AND NON-ASSESSABLE SHARES OF THE CONVERTIBLE PERPETUAL PREFERRED STOCK,
  PAR VALUE $.01 PER SHARE, OF CELANESE CORPORATION

  
	
   

  	
   

  	
   

  
	
  transferable on the books of the Corporation by the holder hereof in person or by
  duly authorized attorney upon surrender of this certificate properly
  endorsed.  This certificate is not
  valid unless countersigned by the Transfer Agent and registered by the
  Registrar.

  
	
   

  
	
  WITNESS the facsimile signatures of the duly
  authorized officers of the Corporation.

  
	
   

  
	
  Dated:

  
	
   

  
	
  [Signature]

  	
   

  	
  [Signature]

  
	
   

  
	
  SECRETARY

  	
   

  	
  PRESIDENT AND CHIEF
  EXECUTIVE OFFICER

  
				

 

	
  COUNTERSIGNED AND
  REGISTERED:

  
	
  EquiServe
  Trust Company, N.A.

  
	
  TRANSFER AGENT AND REGISTRAR

  
	
   

  
	
  by:

  	
   

  
	
   

  	
   

  
	
   

  	
  AUTHORIZED SIGNATURE

  

 

 

The Corporation shall furnish without charge
to each stockholder who so requests a statement of the powers, designations,
preferences and relative, participating, optional or other special rights of
each class of stock of the Corporation or series thereof and the
qualifications, limitations or restrictions of such preferences and/or rights.
Such requests shall be made to the Corporation’s Secretary at the principal
office of the Corporation.

Dividends on each share of
    % Convertible Perpetual Preferred Stock shall be
payable in cash at a rate per annum set forth on the face hereof or as provided
in the Certificate of Designations.

The shares of
    % Convertible Perpetual Preferred Stock shall be
redeemable as provided in the Certificate of Designations. The shares of
    % Convertible Perpetual Preferred Stock shall be
convertible into the Corporation's Series A
Common Stock in the manner and according to the terms set forth in the
Certificate of Designations. Upon a Designated Event, holders of shares of
    % Convertible Perpetual Preferred Stock will have the
right to require the Corporation to purchase such shares in the manner and
according to the terms set forth in the Certificate of Designations.

The following
abbreviations, which used in the inscription on the face of this certificate,
shall be construed as though they were written out in full according to
applicable laws or regulations:

	
  TEN COM

  	
  —

  	
  as tenants in common

  	
   

  	
  UNIF GIFT MIN ACT

  	
  —

  	
  ....................Custodian...................

  
	
  TEN ENT

  	
  —

  	
  as tenants by the entireties

  	
   

  	
   

  	
   

  	
  (Cust)                                (Minor)

  
	
  JT TEN

  	
  —

  	
  as joint tenants with right of

  	
   

  	
   

  	
   

  	
  under Uniform Gifts to
  Minors

  
	
   

  	
   

  	
  survivorship and not as tenants

  	
   

  	
   

  	
   

  	
  Act.................................................

  
	
   

  	
   

  	
  in common

  	
   

  	
   

  	
   

  	
  (State)

  
	
   

  	
   

  	
   

  	
   

  	
  UNIF TRF MIN ACT

  	
  —

  	
  .............Custodian (until age........)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (Cust)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  ................under Uniform Transfers

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  (Minor)

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
  to Minors Act.................................

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  	
                                   (State) 

  

 

 

Additional
abbreviations may also be used though not in the above list.

 

FOR VALUE RECEIVED,                                                                         
hereby sell, assign and transfer unto 

 

PLEASE INSERT SOCIAL SECURITY OR OTHER

IDENTIFYING NUMBER OF ASSIGNEE

 

	
   

  
	
   

  

 

 

 

	
   

  
	
  (PLEASE
  PRINT OR TYPEWRITE NAME AND ADDRESS, INCLUDING ZIP CODE, OF ASSIGNEE)

  
	
   

  	
   

  
	
   

  
	
   

  	
   

  
	
   

  
	
   

  	
   

  
	
   

  	
  Shares

  
	
  of the capital stock represented by the within
  Certificate, and do hereby irrevocably constitute and appoint

  	
   

  
	
   

  	
   

  
	
   

  	
  Attorney

  
	
  to transfer the said stock on the books of the within
  named Corporation with full power of substitution in the premises.

  	
   

  
	
   

  	
   

  
	
   

  	
   

  
			

 

	
  Dated

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  THE  SIGNATURE(S) TO THIS ASSIGNMENT MUST
  CORRESPOND WITH THE  NAME(S) AS WRITTEN

  
	
   

  	
   

  	
  NOTICE:

  	
  UPON THE FACE OF THE
  CERTIFICATE IN EVERY PARTICULAR, WITHOUT ALTERATION OR ENLARGEMENT OR ANY
  CHANGE WHATEVER.

  

 

 

Signatures (s) Guaranteed

 

 

 

	
  By

  	
   

  
	
   

  	
  The
  signature(s) must be guaranteed by an eligible guarantor institution (banks,
  stockbrokers, savings and loan associations and credit unions with membership
  in an approved signature guarantee medallion program), pursuant to S.E.C.
  Rule 17Ad-15.

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