David E. Cowan

Cell 954-***-****

enmkid@r.postjobfree.com

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Summary of Qualifications

• Over 20 years of experience in Domestic and International finance, accounting and auditing.

• Various financial roles consisting of V.P. Finance, Director of Finance, Corp. Controller, Manufacturing Controller.

• 16 years of experience within Multi-National Fortune 500 companies.

• 6 years of Latin America business experience. Able to speak conversational Spanish.

• Strong manufacturing background, 19 years. Activity Based and Standardized cost accounting.

• SEC reporting – MD&A, 10K, 10Q, S-3, Proxy, Annual Report, Secondary Offerings and Investor Conference Calls.

• Previously sat for CPA Exam.

• Course work toward completion of MBA.

• Able to speak conversational Spanish.

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Experience

• Responsible for Preparation and Analysis of Profit and Loss Statements, Balance Sheet, Cash Flow, Consolidations, Variance Analysis, Monthly Corporate Reporting Package, Roll-forwards, Sub-ledger to Ledger tie outs, Manufacturing Analysis, Government Reporting, and AD-Hoc analysis.

• Preparation of Yearly Budget in excess of $250M employing more than 600 people, Quarterly Re-forecasting, Monthly (Movers), Weekly Flash Reports, and Short\Long Range Strategic Plan (Years 2 -10).

• Preparation of all SEC reporting consisting of 10K, 10Q, S-8, Secondary Offerings, MD&A analysis, Investor Conference Calls, Preparation and Final Printing of Annual Report to Shareholders.

• Reported directly to CEO’s, CFO’s, Corporate Senior V.P.’s Finance as well as other senior managers.

• Member of Business Leadership Team which provided guidance for overall business direction.

• Developed Professional Guidelines for Policy and Procedures Manual, Accepted Accounting Policies, Best Practices and Corporate Chart of Accounts.

• SOX Compliance, writing of narratives, review of primary controls and implementation of secondary controls as needed. Coordination of SOX compliance audit with internal and external auditors.

• Implementation of Great Planes 9 and Upgrade Conversion to G.P. 10 two (2) years later, Full Implementation of all Lawson Financial Systems Modules (Training Certified), a BPCS Conversion and Upgrade, Implementation of Fixed Asset System (FAS) using bar coding and Full Reconciliation of Balance Sheet Assets, a Document Imaging System for going paperless, a State Tax System (Avatax) for Sales and Use Tax, and travel software for paperless expense reports (Concur).

• Supervised staff 50 professional/non-professionals consisting of Senior Accountants, Budget/Financial Analysts, Accounts Payable, Accounts Receivable, Cash Application, Billing, Payroll, Insurance Verification, and Customer Service staff.

• Treasury management of company assets such as Cash, Mutual Funds, Bank Covenants and Other Investments.

• Coordination and Oversight of Quarterly and Yearly Financial Audit by Internal and External Audit Group. Prepared and Coordinate Review of Covenants for Bank Audit. Never an Audit Adjustment.

• Preparation of Key Performance Indicators (KPI’s), and Overview Indicator Boards.

• Presentations to CEO’s, Board of Directors, Senior Management, Loan Officers and Joint Venture Capitalists.

• Reduction of Closing Cycle and Implementation/Upgrade of New Reporting Formats.

• Developed Quality indicators for “Cost of Quality” and “Price of Non-Conformance” model for measuring the amount of opportunity in product lines.

• Due Diligence for Mergers and Acquisition of new businesses. Perform audit for purchase price, valuation analysis, market liability analysis and presentation to Investor Group for funding.

• Coordination of Federal Tax Return Filings with Inside/Outside Tax group or firms.

• Responsible for 20 operating countries and 4 legal entities financial reporting and consolidation.

• Market analysis for Customer and Product Profitability.

• Audit experience for Auditing Internal Controls and Financials.

Previous Employers/Positions

Consulting: Oct ‘09 - Present

Robert Half, Physician, Health Management Group (Pre-IPO), Private Equity Group Tampa, Spartan Industies (Public), Genelink (Public), GeneWize (Capsalus -Public), and Mimosas Designs.

Alere/Inverness Medical Innovations ($2 Billion in Sales) July ’07 – Oct ‘09

Controller - Director of Finance/VP Finance

Consolidation of Business into acquired business, all accounting positions eliminated/transferred to Alere.

Republic National Cabinet Corporation ($300 Million in Sales). Division of General Motors. March ‘05 – July ‘07

Vice President of Finance

Company Closure of facility due to housing market.

Kos Pharmaceuticals Inc. ($750 Million in Sales). April '00 – April ‘05

Assistant Corporate Controller, Director Level (Asst. to the Vice-President-Controller)

Imark Communications Inc. (Start-Up Company from $7 to $70 Million in 2 years) 1998– 2000

Corporate Comptroller (Director of Financial Reporting)

Cytec Industries Inc. Division of American Cyanamid – Fortune 500. ($7 Billion in Sales) 1990 – 1998

Assistant Group Controller/Financial Analyst – Latin America Division.

Elkem Metals Co., Union Carbide Metals and Mining – Fortune 500 ($8 Billion in Sales) 1984 – 1990

Assistant Plant Controller (Plant Accountant).

Education

• Graduate of West Virginia University. Bachelor of .Arts with concentration in Accounting.

• Graduate Course Work in Completion towards MBA.

• Previously sat for CPA Exam.

• Berlitz - Conversational Spanish.

• System and Software Experience – Great Plains, InfoSys, Biz Portal, McCormick and Dodge, Lawson Certified, BCPS, Hyperion, FAS, Symix, QuickBooks, Excel and numerous other software packages both LAN and Mainframe platforms.

Contact this candidate