Small accounting firms serving clients in California, Texas, New York, and Oregon. As a CPA and an accounting instructor I enjoy helping new business launch and grow. Tax planning is very important to me so that my clients are never surprised by taxes due, deadlines, or avoidable penalties.

• Develop and present course curriculum, including examinations, lectures, projects, and assignments. • Evaluate student performance. • Instruct, mentor, and advise students. • Subjects taught: Accounting, Basic Business, Entrepreneurial Business, and Finance.

• Conducted training sessions pertaining to Department/Company policies, new regulatory issues and audit results. • Directed, guided and supervised lead auditors, audit teams, and outside legal and financial Consultants. • Partnered with business units to identify and correct areas of weakness in the course of an audit. • Drafted audit reports and presented audit findings to senior management. • Represented Internal Audit in implementation teams including the Proxy Statement Issuance task force (May 2006) and HR Recruitment’s reorganization and system implementation (October 2006). • Facilitated remediation of issues identified in the audit with action plans agreed upon by the business unit. Remediation plans typically include drafting of policy and enhanced management reporting and training. • Developed the annual audit plan for 2006 and 2007 involving the audit timing and scope of over fifty business units. • Managed the day-to-day activities of staff of 4-6 employees, including recruiting, evaluations, and performance improvement plans. Coached senior auditors and new employees for development and career path objectives. • Developed and monitored key performance indicators for five of the fifteen Senior Managing Directors within Countrywide. Monitoring included researching unexpected variances in key performance indicators and meeting with senior management for quarterly updates. • Recipient of the Quarterly Staff Recognition Award for outstanding performance, 3rd Quarter 2006

• Managed the day to day activities of the department, designing and implementing department standards, policies, and procedures, training supervising senior and senior auditors including the salary and performance evaluation process, and recruiting/ hiring new employees, planning annual contracts with clients. Up to 12 employees at four different levels reported to me. • Performed a wide range of audits including payroll compliance inspections on behalf of the entertainment labor unions, fraud investigations, collateral inspections, bank audits, profit participation inspections, production cost audits, financial audits, reviews, and royalty and merchandising audits • Represented clients in arbitration as an expert witness. • Developed and implemented a new department in the first year of employment that grew from 3 employees to 16, including policies and procedures and training practices. • Created, monitored and presented budgets and audit findings to clients and their attorneys.