William W. Scarborough III JD, CPA, CFE, CIA, CMA, CVA, M. Acc., M. Tx.

*** ****** ****** **, ***. 332

Washington DC 20004

Work 202-***-**** Cell 202-***-****

SELECTED ACHIEVEMENTS

Promoted to Assistant Chief Accountant and Associate Chief Accountant at SEC.

Received 6 Director’s Award in 2000, 2002, 2004, 2008, and 2015 for outstanding

achievement at SEC. Also, received numerous “Special Act” awards.

Received Chairman’s Award for Excellence in 2002 at SEC for special

accomplishments.

Promoted to Senior, Manager, and Senior Manager with international accounting firms.

Elected to serve on firm-wide real estate team for international accounting firm.

Obtained the CPA, CFE (Certified Fraud Examiner), CMA, (Certified Management

Accountant), CVA (Certified Valuation Analyst), and CIA (Certified Internal

Auditor) professional accounting certifications.

Obtained Master of Professional Accountancy (summa cum laude)

Obtained Master of Taxation degree (summa cum laude)

Recipient of 2013 AASU Notable Alumni Award.

Recipient of 2014 Dean’s Fellow Award at UDC David A. Clarke School of Law for

outstanding academic achievement.

Graduated with honors (magnum cum laude) from night law school in 2017.

Accepted into Georgetown Law School LLM Taxation program in 2018.

In 2021, passed Georgia Bar Exam.

In 2022, passed the IRS Enrolled Agent exam.

EXPERIENCE

1992Securities and Exchange Commission

To Washington DC

Present

Associate Chief Accountant – Enforcement Division

Involved in numerous financial fraud investigations that have been brought before the Commission. Responsible for identification of accounting issues related to the registrant as well as identifying GAAS violations of the auditors. Have taken “lead” in taking testimony of both the auditors and accounting personnel within the Company. Have been involved with writing the action memo and presenting our findings orally before the Chairman and Commissioners. Have provided formal training to the new Enforcement Division attorneys regarding financial fraud investigations. Promoted to Associate Chief Accountant in February 2001. Selected by the Chairman to do “special study” of the Commission in the summer of 2002. Have had extensive involvement in the areas of business combinations, income tax accounting, revenue recognition, lease accounting, deferred costs, computer software accounting, accounting changes, accounting for health clubs, accounting for multi-national companies, inter-company accounting, etc.

Assistant Chief Accountant – Division of Corporation Finance

Involved in performing examinations of financial statements included in registration statements, proxy solicitation materials, and other information under the Securities Act. Identified material accounting, auditing, and financial reporting deficiencies in financial disclosures resulting from deviations in GAAP, GAAS, and the accounting rules and policies of the SEC. My reviews resulted in numerous restatements, initiation of investigations and other administrative proceedings. Dealt with CFOs of public companies and audit partners of national accounting firms on a daily basis regarding difficult and unusual accounting and auditing issues. Responsible for preparing accounting memorandums outlining findings in review of documents provided by registrants as well as communicating with the Office of Chief Accountant and the Division of Enforcement. Promoted to Assistant Chief Accountant and transferred to Enforcement Division in 1997.

1990 Goethe Properties

to Atlanta, Georgia

1992.

Chief Financial Officer

Responsible for tax and accounting matters for over ten different entities which included S corporations, estates, trusts, and C corporations. Was responsible for all day-to-day accounting operations and making sure the financial statements were prepared in accordance with GAAP. Did substantial amount of financial accounting and tax research regarding acquisition accounting, revenue recognition, and income tax accounting. Provided all technical guidance concerning new accounting pronouncements as well as tax law changes. Active in analyzing new projects to determine feasibility for purchase and making sure the accounting and tax guidance was applied properly. Also involved significantly with corporate and individual taxation for family owned business. Supervised large staff and met regularly with attorneys and outside auditors concerning financial accounting as well as tax issues affecting the different entities.

1988BDO SEIDMAN

to Atlanta, Georgia

1990

Senior Tax Manager

Continued responsibility for all facets of taxation and accounting related to diverse client base. Responsible for obtaining clients which resulted in additional billings for the firm. Elected to firm wide real estate team. Quoted in Atlanta Constitution for review of book concerning estate taxes.

Tax Manager

Responsible for technical and administrative matters pertaining to large real estate, construction clients, as well as small closely held corporations. Active in corporate, partnership, individual, trust, and estate tax in regards to existing client base. Involved in numerous speeches on behalf of firm regarding tax and accounting topics. Promoted to Senior Tax Manger in June 1989.

1986 HANCOCK, ASKEW AND COMPANY, CPA

to Savannah, Georgia

1988

Audit/Tax Manager

Instrumental in the preparation and review of all types of tax returns. Extensively

Involved with tax compliance software. Responsible for instruction of staff on such subjects as individual taxation, real estate taxation, partnership taxation, capital recovery, as well as current tax legislation. Worked substantially on small real estate partnerships, closely held corporations, and individuals with technical research in those respective areas. Responsibilities included developing and retaining business as well as handling all client billings, including resolution of any disputed items. Active in the preparation and supervision of compilations, reviews, and audits of both small and large companies. Received training in this area from Grant Thornton.

1985TOUCHE ROSS AND COMPANY

To Atlanta, Georgia

1986

Tax Manger

Responsible for all technical and administrative matters pertaining to assigned clients. Regularly met with clients’ senior management to discuss issues that pertained to their companies. Broad technical and business emphasis in the areas of real estate, close-held corporations, small and medium size public corporations, and syndicated partnerships. Did substantial amount of tax research in regards to corporate, real estate, and partnership taxation. Completed computer projections and financial forecasting for several large real estate syndications. Promoted to tax manager.

1981 ARTHUR ANDERSEN AND COMPANY

to Atlanta, Georgia

1985

Tax Senior

Supervised and reviewed tax staff’s preparation of various tax returns and research of technical tax issues. Conducted extensive tax research in the corporate reorganization and liquidation area for a large real estate client. Became involved in such administrative matters as client billings and collections, recruiting, and teaching.

Tax Staff Accountant

Prepared individual, partnership, trust and corporate tax returns. Identified and researched tax issues pertaining to various clients. Prepared several large consolidated tax returns and received specialized training in this area from Arthur Andersen. Used Lotus 1-2-3 extensively. Promoted to tax senior in June 1982.

1975 WOLFE AND MORGAN, CPA

to Savannah, Georgia

1980

Staff Accountant

Responsible for “keeping books” of many small companies while attending undergraduate school. This included preparing monthly financial statements, sales and use tax returns, payroll tax returns, etc. Involved in preparing individual income tax returns for clients as well as corporate, partnership, and fiduciary tax returns. Active in doing audits, compilations, and reviews of client base.

EDUCATION

UDC David A Clarke School of Law: Started night law school in August 2013

while working full-time and graduated magna cum laude in December 2017.

Master of Professional Accountancy, Georgia State University, 12/93

Honors: GPA: 3.7. Graduated summa cum laude.

Master of Taxation, Georgia State University, 12/80

Honors: GPA: 3.7. Graduated summa cum laude.

Bachelor of Business Administration, Armstrong Atlantic State University

Major: Accounting (3.5 GPA in major)

PROFESSIONAL ASSOCIATIONS – active member.

American Bar Association

American Institute of Certified Public Accountants

Georgia Society of Certified Public Accountants

Association of Certified Fraud Examiners

Institute of Internal Auditors

Institute of Management Accountants

National Association of Certified Valuation Analysts

Washington Society of Certified Public Accountants

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