Project Clients & Past Employers

• International Rectifier Corporation ($1B leading manufacturer of power management technology)
• Hanmi Financial Corporation ($260M largest Korean American Financial Institution)
• Zustek Corporation ($6M provider of email advertising software and services)
• eEye Digital Security ($14M software security company)
• PacifiCare Health Systems (UnitedHealth Group, Inc.) - $58B healthcare organization
• Deloitte & Touche LLP, Seattle WA - Clients included: Group Health Cooperative of Puget Sound, Multicare Health Systems, Washington Mutual (SEC), Howard Energy Company, Hollister-Stier Laboratories, American Samoa Government, and Jewish Federation of Seattle
• Washington State Department of Social and Health Services - Public Sector

Functional Finance & Accounting Experience

Financial Reporting & General Accounting
• Directed all areas of monthly close, including G/L account analysis and reconciliation, consolidations and inter-company eliminations, journal entries/adjustments, and estimation of reserves and contingent liabilities.
• Presented month-end management close package to senior management, including financial statements, budget vs. actual variance analysis, and ad-hoc reporting.
• Managed the preparation of the annual Form 10K and quarterly Form 10Q filings. Worked closely with senior executive management to complete the certification process and audit committee review process.
• Led activities to centralize multiple stand-alone reporting subsidiaries.
• Implemented best practice processes and standardized accounting and financial reporting functions.
• Participated in the design, test and implementation of an integrated ERP system (Oracle).
• Managed an accelerated close initiative.

Technical Accounting & Specialized Accounting Research
• Designed and implemented a process for applying software revenue recognition rules in accordance with SOP 97-2, EITF 00-21 and other relevant Technical Practice Aids. Determined the existence of VSOE of fair value using the bell-shaped curve approach. Assessed the applicability of SOP 97-2 to hosting arrangements with Application Service Providers (ASP).
• Applied contract accounting to software arrangements which require revenue to be recognized in accordance with SOP 81-1, including the development of a percentage-of-completion model.
• Drafted software revenue recognition policies & procedures.
• Researched and implemented new procedures for the accounting of insurance benefit payments from the Medicare Part D prescription drug program as enacted by recent legislative changes in the healthcare industry.

Financial Audit & Internal Controls
• Extensive background creating accounting policy & procedure, enhancing & maintaining internal control processes for GAAP compliance.
• Established workflow process policies, risk management and internal control structure.
• Evaluated financial and operation risks and implemented best practices to mitigate risk in the areas of internal control (e.g., segregation of duties, system limitations/security, safeguarding of assets), data integrity and issues due to insufficient financial and operational staff training. Developed and planned interim solutions.
• External audit background in the software and healthcare industries.
• Performed all phases of financial audit, including planning, analysis, review, and reporting.
• Coordinated interim and year-end audit activities with external auditors and other business units, including entrance and exit meetings
• Prepared management's response to the resolution or remediation of proposed audit findings
• Managed Sarbanes-Oxley documentation of various processes in narrative form including the development of internal control matrices of control objectives, risk factors and mitigating controls.

Financial Planning & Analysis
• Created the financial infrastructure for a start-up division of a $1B healthcare insurance company.
• Developed, planned and executed a comprehensive annual operating budget in excess of $1B of revenue
• Improved the accuracy of revenue reporting by instituting a revenue optimization process.
• Performed strategic analysis of competitor pricing practices and assessed impact on forecasted results.
• Improved operational efficiencies through performance measurement and process improvements.
• Presented to senior management monthly operational performance.
• Issued guidance to senior management in preparation of quarterly earnings analyst calls

Financial Modeling
• Created a fixed versus variable cost model to forecast scenarios based on sales volume variances
• Implemented a capacity planning model for the customer service center which improved the accuracy of operational forecasting and timing of resources.
• Created pro forma financial models to support business development decisions including the development of fee schedules for administrative only services offered to prospective customers

Systems Expertise: Selected Detail

Excel
• Proficient level user including pivot tables, v-lookup, if statements, charting and graphing presentations, and formula building

Access
• Proficient level user including database design and import/export of data

Oracle Financial Systems
• Proficient level user including account analysis, journal entries and report generation

Great Plains
• Functional of Great Plains, including account analysis, inquiries, and report generation

QuickBooks
• Functional of QuickBooks, including account analysis, simple finds, and report generation

Education & Credentials

• University of Washington, BA, Accounting
• CPA, Washington