SUMMARY:

Goal-oriented problem-solver and motivated CPA, with a keen sense of financial accounting/reporting compliance,

having experienced primarily through Big 4’s and corp. finance consulting firm (CFGI) and at SEC and Fortune Global companies,

with the expertise in accounting for terms/conditions of each contract and consequential transactions on an accrual basis (vs. cash basis for managerial/cost/tax accounting) to present earnings/income and asset balances, costs/expenses and liabilities, and equities, following US GAAP and SEC regulations and controlling misstatement risks to secure data integrity/accuracy and assertions thereof (existence/occurrence, completeness, valuation/measurement, rights and obligations, presentation/disclosure) with or without effective IT/system environment, under such projects/tasks/skills as:

a) SEC/IPO Audit Readiness,

b) Internal Control/Process Improvement,

c) ERP Implementation, and

d) Communication (with overseas subs, business unit management, auditors) and Project Management.

Big 4 SEC audit and SEC and Fortune Global 500 SOX implementation under the COSO framework,
for such various industries as pre-IPO global SaaS (through EY and CFGI), online-ad SPAC, media, manufacturing, etc.,
with thought leadership (since SOX 2002 inception) especially when it comes to;
- the authority/accountability delegation under SOX 302/906,
- thoroughly knowing how auditors are supposed to opine on the control effectiveness under SOX 404
- and the top-down, risk-based approach per Auditing Standard No. 5 (AS 5), guided by PCAOB/SEC,
  1. (besides Enterprise Risk Management (ERM) and Entity Level Controls (ELC’s) per COSO); e.g.,
  2. process level misstatement risk definition
    - – at each Likely Source of Potential Misstatement (LSPM)
    - – by clarifying assertions of existence/occurrence, completeness, valuation/measurement – and
  3. control design/operation effectiveness assessment
    - – considering delegation of authorities, segregation of duties, and IT General/application controls,
  4. with which to facilitate preparing narratives/flow-charts and Risk Control Matrix (RCM);
and with relevant skills of;
- Communication (w/ Audit Committee, subsidiaries, business unit management, auditors), and
- Team, Project, and Time Management.

EXPERIENCE:

Skydance Media, Santa Monica, CA(Remote in New York, NY)

Pre-IPO Technical Accounting & SEC Reposting/SOX Advisor to CFO and Controller PE Backed Company (Contract)

PricewaterhouseCoopers LLP (PwC), Remote in New York, NY

SOX Advisory Contractor

For a SPAC online-ad client, lead the SOX implementation team by interviewing personnel for flow-chart documentation and RCM preparation, and by defining key risks, identifying LSPM’s, and designing key controls for Revenue Recognition (ASC 606) and the Record to Report cycle.

Cognizant (NASDAQ: CTSH), New York, NY

Director, Environmental, Social, Governance (ESG) Disclosure

Introduce the best practices for ESG Reports and CDP Questionnaire, including Greenhouse Gas (GHG) emission reports under GHG Protocol Corporate Accounting and Reporting Standard, predicated on COSO ERM for ESG as well as the top-down, risk-based approach guided by SEC (for SOX Act interpretation purposes) and US GAAP.

Ernst & Young LLP (EY), New York, NY

Audit Contractor

For an SEC food brand/retailer audit, review the audit team’s SOX test of control designs and the Reporting controls (e.g., footnote presentation (e.g., contingent liabilities, other compliance), disclosure checklist), and the Revenue controls (e.g., contract review, royalty revenue, etc. under ASC 606).
For a pre-IPO Software client, perform the Walkthrough (and draw flow-charts) on processes/controls in the cycles of Revenue to Cash, Procure to Pay (and fixed assets/payroll), and Reporting.
For a global NYSE listed REIT, and its digital tower operation subs, audit SOX and SEC 10K/10Q.

Sky Solar (Nasdaq: SKYS), Short Hills, NJ

Interim Head/Sr. Director of Global SOX – Contractor

Upon expiry of the SOX compliance grace period under JOBS Act (i.e., post-IPO), reporting to Audit Committee, assess global SOX risks to scope, plan, and execute the SOX implementation, using the top-down, risk-based approach (under AS 5).
Assess and improve Enterprise Risks, particularly Entity Level Controls, to comply with COSO 2013.
Advise on establishing, executing, and monitoring company policies, including accounting policies and procedures.

Establish the G/L system and accounting policies (reflecting GAAP updates) for SOX implementation.
Recommend practical methods to implement effective controls, from ground up, for accurate reporting per GAAP.
Design an anti-fraud payment/cash-disbursement control.

Design each Internal Controls over Financial Reporting (ICFR) to mitigate each (key) misstatement risk defined with the relevant Assertions, considering the Segregation of Duties and delegation of authority.

Analyze financial issues to improve financial processes and controls for all the cycles of (customer management/)Order to Cash, (vendor/)Procure to (Fixed Assets/Payroll/)Pay, Taxes, and Closing, etc.
Implement Closing software (FloQast) and Consolidation/Reporting software (Adaptive Insight).

Prepare SOX documents for each significant cycle at each significant entity.
Continuous revisit of all control deficiencies, design, implementations, framework, etc.
Provide opinion on implementing the new ERP (e.g., SAP, Microsoft Dynamics, NetSuite, Hyperion, etc.).
Present SOX training to controllers in regions by providing my SOX subject matter expertise (SME).

Protiviti, New York, NY

SOX Advisory Contractor

For a Fortune Global manufacturer, use SOX expertise to document narratives, flow-charts, RCM, to share with audit committee, management, and auditors, for all cycles of Procure to Pay, Inventory/COGS.
Propose a GRIR type of account, as used in SAP, to recognize liabilities for in-transit inventories.

National Grid (NYSE: NGG), Brooklyn, NY

Manager, Control Excellence

With Interim Director (my hiring mgr, KPMG Partner), assess and help design ICFR to ensure accurate financial reporting under SOX (404) and assist auditors.
Review narratives of each end-to-end data (processing) flow within each cycle, to assess whether proper misstatement risks are identified/defined at each LSPM.
Oversee team’s Walkthrough to test the ICFR design in cycles and remediate gap’s w/ control owners.
Develop and maintain RCM to share testing results and remediation information with stakeholders.
Supervise on Team’s control design/operation testing to advise for improvement (e.g., how to perform a Walkthrough, to define a sample population and size, to distinguish controls from processes, etc.)
Find root cause of the deficiencies in the purchase order processing and streamline the SAP system.
Design effective controls over Capex/Opex splits by accountable managers (or effective authority), etc.

Corporate Finance Group, Inc., New York, NY,

Managing Consultant – w/ a green card

Provide corporate finance consulting services by communicating with client on the project scope, staffing, budgeting, monitoring, and deliverable reporting on GAAP/SOX compliance, etc.
Handle sub-projects (e.g. memo on bio-tech R&D accounting, etc.) while working for such projects as:

Pre-IPO SaaS company

Create templates to close the general ledger (G/L) accounts for 3 year cycles (for S-1) in new cloud ERP (i.e., Sage Intacct) and internally audit per company policies/GAAP, including overseas subsidiaries and the U.S. HQ accounting.
Prepare consolidated financial statements and notes for IPO purposes (for SEC S-1).
Liaise with Deloitte auditors to accommodate their requests and achieve efficient audit.

Ameresco (NYSE: AMRC, renewable energy engineering/manufacturing)

Lead a SOX improvement project, overseeing testing/results on the effectiveness of internal controls to ensure SOX 404 and COSO 2013 compliance and support external (PwC) audit.
Understand the company’s business/process through process narrative and interviewing with accounting, finance, operational, and business teams, to properly plan the testing procedures.
Document findings (e.g. gaps/exceptions and related remediation plans) to report to management.

Ernst & Young LLP, New York, NY

Audit Manager – w/ a new H1-B visa

Plan, execute, and supervise integrated audits under AS 5 with the proper Combined Risk Assessment.
Properly plan control testing and assess effectiveness of client’s internal controls, including entity level control environment (e.g., policies, fraud, management override, etc.), ITGC (e.g., Change Management, System Development Life Cycle, Disaster Recovery Plans, etc.), SOC 1 Type II reports, etc.
Design control testing and assess effectiveness of client’s ICFR, working with client’s Internal Auditors.
Understand client’s business/process through process narrative and Walkthrough.

Client engagements include:

National Hockey League (NHL)

Audit NHL and team merchandise (including apparel, sold at retail stores/events and through the Internet) licensing/royalty revenues, in addition to media/broadcasting licensing, and related costs.

CMIC CMO USA, a pharmaceutical contract/service company

Prepare a deal point memo to summarize the deal structures of each contract.
Conclude revenue, deferral thereof, and costing accuracy of each contract per US GAAP.

Recognition: Selected as a national instructor for senior auditors’ assurance trainings.

ITOCHU (Export/Import Conglomerate) Europe, London, UK

General Manager of Internal Control (SOX) – between H-1B visas

Assess and improve ICFR in compliance with SOX, US GAAP, and group policies, liaising with region managers at Europe affiliate/business, and assist external audits.

Assess effectiveness of entity level controls (e.g., policies, fraud, management override, etc.), ITGC (e.g., Change Management, System Development Life Cycle, Disaster Recovery Plans, etc. Under COBIT), etc.
Improve controls on monthly closing in SAP under US GAAP.
Working with process owners at each business unit (e.g., apparel brands, food brands/retail-stores, manufacturing, etc.), understand the business/transaction flows, identify risk and implement/improve proper financial processes/controls.
Review/advise region managers to put processes in documents for effective testing and deficiency finding.
Communicate control assessment to region CFO/COO for their remediation/improvement action plans.
Improve entities’ process level controls by clarifying liability using the GR/IR account and by introducing IT controls (e.g. payment authorization, three way match, etc.) under global SAP.
Provide all the Europe entities with Business Awareness Training on Internal Controls, ERM, SOX, etc.

PricewaterhouseCoopers, Detroit, MI

Experienced Senior Auditor

Assume the Manager role on the integrated (financial, IT and SOX) audit for Toyota Group companies.
Ensure accurate (backlog and) inventory valuation thru pricing of RM, Direct Labor, and OH in WIP/FG.

Ernst & Young LLP, San Francisco CA

Senior Auditor

Integrate audit: Hitachi (ADR: HTHIY), ABM (NYSE: ABM), Autodesk (Nasdaq: ADSK), Leapfrog (NYSE: LF).
Clients: Retail (Beverage and More, Leapfrog) and Consumer Product (Namco, Leapfrog: NYSE: LF).