Alfred Sciortino, CPA,CA

Tel : 514-***-**** ***5 Lavoisier Street

Email: accgvr@r.postjobfree.com St-Leonard, Quebec, H1P-3N1

CAREER PROFILE

. Over twenty years of solid experience with a proven track record in the

fields of accounting, finance, tax planning, management consulting, and

contract negotiating.

. My strengths lie in my ability to anticipate problems, propose viable

solutions and implement corrective action in an efficient and effective

manner.

. I constantly search for opportunities to increase revenues or reduce

costs.

. I integrated the operations and consolidated the accounting functions

of acquisitions resulting in net annual savings in excess of

$1,000,000. I was able to identify and implement tax strategies

resulting in substantial savings for my employers and clients.

PROFESSIONAL EXPERIENCE

IMVESCOR RESTAURANT GROUP INC. (IRG.TO)

(Publicly traded franchisor of the Mikes, Baton Rouge, Scores, and Pizza

Delight restaurant banners with network sales of $400 million, revenues of

$40 million, 300 employees, 246 franchises)

Controller-Financial Reporting, 2011 - 2013

. Provided leadership and was the driving force in transitioning to IFRS

. Responsible for annual and quarterly financial statements, MD&A,

Management Information Circular, and Annual Information Form

. Responsible for implementing accounting policies and internal controls

. Researched and provided recommendations for the restructuring of debt

and accounting treatment of financial instruments

. Provided analysis and formulated strategies with respect to franchises

in financial difficulty

MARK EDWARDS APPAREL INC.

(Manufacturer, importer, distributor, and retailer of men and women's

apparel, $40 million of sales,

90 employees -4 operating companies, 1 US subsidiary and 3 retail stores)

Chief Financial Officer, 2010 - 2011

. Restructured accounting and finance departments.

. Set-up accounting for new retail store.

. Streamlined accounting processes making them more efficient.

. Improved timeliness and accuracy of financial reporting.

. Improved and implemented new internal controls.

. Performed treasury functions and managed foreign currency exposure.

. Maintained excellent relations with auditors and bankers.

MTY FOOD GROUP INC. (MTY.TO)

(Publicly traded franchisor in the quick service food industry with network

sales of $435 million, revenues of $55 million, 320 employees, 1,570

franchised restaurants)

V.P Finance, 2005 - 2010

. Performed due diligence in the acquisitions of TCBY, Yogen Fr z, Sushi-

Shop, Koya Japan, Tutti Frutti, Taco Time and Country Style banners.

The acquisitions ranged from $85,000 to $13,800,000.

. Integrated the operations of the new acquisitions.

. Rationalized the accounting and administrative departments of

acquisitions resulting in the following annual savings: Country Style

- $600,000; Taco Time - $200,000; Tutti-Frutti - $200,000; Koya Japan -

$150,000; and Sushi-Shop - $300,000.

. Re-organized corporate structure and investments resulting in income

tax and tax on capital savings.

. Formulated and recommended financial strategies, cash strategies, cash

management and tax planning.

. Provided leadership in modernizing the accounting and financial

reporting department, resulting in the quicker preparation of financial

statements and lower audit and finance costs.

. Responsible for the preparation of annual reports, financial

statements, MD&A, and corporate tax returns.

. Maintained banking relations and prepared government filings and

reporting.

VAST-AUTO DISTRIBUTION LT E.

($55 million of sales, 150 employees)

Controller, 2001 - 2005

. Restructured agreements between Mr. Muffler Franchises and Group MMO

Inc. (associated corporation and franchisor for Mr. Muffler and Octo

automotive repair shops) resulting in tax credits for the franchises

and additional net profits before tax in excess of $500,000 for Group

MMO Inc.

. Identified a tax planning opportunity resulting in a tax-free capital

dividend of $500,000.

. Filed a notice of objection to an assessment resulting in savings of

$25,000.

. Prepared annual operating budgets.

. Structured loans and payment schedules for clients.

. Organized and performed the accounting for the purchase and resale of

five Mr. Muffler franchises within a time span of seven months.

. Set-up accounting records for new acquisitions.

. Negotiated banking facilities and managed cash for related group of

companies.

. Negotiated group insurance rates and collective bargaining agreements.

. Negotiated federal and sales tax audits resulting in substantial

savings.

. Attended and participated in Advisory Board meetings.

. Supervised the preparation of monthly financial statements and year-end

files for the auditors.

. Prepared monthly inventory and accounts receivable declarations for the

bank.

SAMSON B LAIR DELOITTE & TOUCHE

Senior Audit Manager, February 2001 - October 2001

. Responsible for clients, which included Saputo Inc. and the Ville de

Laval.

. Prepared cash flows and pro-forma statements as part of a

reorganization for companies in financial difficulties.

FULLER LANDAU

Senior Audit Manager, 1994 - 2001

. Real estate clients included Econo-Malls Management Corp., whose

holdings are located in the province of Quebec, the Maritimes and the

U.S.

. Manufacturing and distribution clients included Arkon Safety Equipment

Inc. where consolidated financial statements of its U.S. and European

corporations had to be prepared using U.S. GAAP.

. Prepared cash flows and performed special engagements on behalf of

secured creditors.

. Prepared corporate, personal, and R& D tax returns, and arranged

settlements with taxing authorities.

. Developed tax strategies for clients.

. Reviewed and performed quality control on working paper files and

financial statements.

BONANZA COIMAC Inc. (T.M.I.S.I. Inc.)

($70 million sales volume, 250 Employees)

Controller, 1993 - 1994

. Controller of the Dry Goods Division which include the wholesalers Les

Aliments Savico Inc., Les Aliments Congel s Alasko Inc. and Sole

Mondial Food Inc. Approximately two-thirds of all sales are to a chain

of eight grocery stores operating under the banner of Les March s

Bonanza Inc.

. Managed financial reporting, budgeting and treasury operations,

prepared and reviewed internal financial statements, annual audit file

and budgets in anticipation of public offering.

MARGOLESE, ROSENZVEIG, HITZIG

Supervisor, 1991 - 1993

. Responsible for the planning, conducting and supervising of audit

engagements that included Place Versailles Shopping Center, Cavendish

Mall, ACE Finance and ACE Mortgage.

FRIEDMAN & FRIEDMAN

Insolvency, 1990 - 1991

Auditing, 1988 -1990

EDUCATION

Designation: Chartered Accountant 1991

Diploma of Accountancy: McGill University, Montreal, Quebec 1990

Bachelor of Commerce: Concordia University, Montreal, Quebec 1987

LANGUAGES

. English spoken and written fluently

. French spoken and written fluently

. Italian spoken fluently

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