Accounting High School

Stephen Field Hetherington, CPA

**** ******** **** ***, *************, Georgia 30043 (H) 770-***-**** (C) 678-***-****

***************@*****.***

SUMMARY

Certified Public Accountant with over 32 years of accounting, auditing and management

experience focusing on State Government.

CAREER PROFILE

Pro-active and results oriented with broad experience in all aspects of governmental accounting

and auditing. I have solid planning and organizational skills in coordinating all aspects of each

assignment from inception through completion. Sees the big picture and plans appropriate

strategies to achieve results. I am well-disciplined with proven ability to manage multiple

assignments efficiently under extreme pressure while meeting tight deadline schedules.

Effectively communicates direction, commits people to action, and conveys complex information

in easily understood formats.

EXPERIENCE

Deputy Director – Georgia Department of Audits and Accounts (2006-August, 2011)

Manage the overall audit process by managing and assigning Supervisors to specific

engagements, reviewing Supervisors’ work and providing guidance to staff regarding

Department policies and procedures.

Responsible for three audit teams working independently of each with varying difficulty

of assignments.

Review working papers and report manuscripts.

Develop and maintain a comprehensive working knowledge of financial and compliance

audit policies and procedures, generally accepted accounting principles, generally

accepted auditing standards and generally accepted governmental auditing standards.

Provide research on various topics as requested by the Director.

Monitor employee compliance with the Department’s Policy Manual and objectively

evaluate the performance of Audit Supervisors.

The material entities assigned: Georgia World Congress Center Authority, Georgia Public

Telecommunications Commission, Department of Human Services, Department of Labor,

Pension audits and the Judicial Branch.

Audit Supervisor - Georgia Department of Audits and Accounts (1994-2006)

Manage the overall audit process by managing and allocating staff and reviewing Senior

Auditors’ work.

Responsible for audit teams working independently of each other with varying difficulty

of assignments.

Review working papers and report manuscripts..

Notify the auditee of the surplus and findings and questioned costs.

Coordinate, approve and report on time management of assigned audits and personnel.

Monitor employee compliance with the Department’s Policy Manual and objectively

evaluate the performance of Senior Auditors.

Stephen Field Hetherington, CPA – Page Two

The material entities assigned: Office of Treasury and Fiscal Services, Department of Revenue,

Department of Labor, Department of Education, Department of Transportation, Department of

Medical Assistance, Merit System of Personnel Administration, and Department of Natural

Resources.

Senior Auditor – Georgia Department of Audits and Accounts (1986-1994)

Plan each audit assignment, setting the time frame for the audit, organizing assigned personnel

and structuring the overall audit process.

Supervise and train assigned staff.

Review all working papers and audit manuscripts.

Select appropriate auditors’ reports on financial statements, compliance and internal

control, and draft audit findings and modify the notes to the financial statements.

Assist in interpreting federal and state circulars and audit guidelines.

Monitor employee compliance with the Department’s Policy Manual and objectively

evaluate the performance of Principal, Advanced Staff and Staff Auditors.

The audits assigned included: Department of Revenue, Department of Labor, Georgia World

Congress Center Authority, Medical College of Georgia, Fort Valley State College, Georgia

Southern College, Douglas County Board of Education, Coweta County Board of Education, and

Ware County Board of Education.

Principal Auditor – Georgia Department of Audits and Accounts (1981-1986)

Perform a full spectrum of accounting functions including trial balance preparation, test of

controls, and evaluation and documentation of accounting systems. When designated as Auditor-

in-Charge, responsible for planning, managing, reviewing all phases of the engagement, and

preparation of the report manuscript and audit findings. The work covered was State Agencies,

Colleges and Universities, and Local Educational Agencies.

Junior Auditor – Georgia Department of Audits and Accounts (1978-1981)

Perform various accounting functions including audit testing for numerous financial accounts,

obtaining competent evidential matter, and assisting with the preparation of report manuscripts.

The work covered was State Agencies, Colleges and Universities, and Local Educational

Agencies.

EDUCATION AND COMPUTER SKILLS

Bachelor of Business Administration with a major in Accounting

West Georgia College, Carrollton, Georgia (1978)

Certified Public Accountant

Executive Development Program for Managers

Microsoft Word, Excel and Publisher

PROFESSIONAL AND CIVIC AFFILIATIONS

American Institute of Certified Public Accountants

Georgia Fiscal Management Council

Boy Scout Patrol Leader, Troop 56

Treasurer, Gwinnett Swim and Dive Booster Club

Treasurer, Mountain View High School Soccer Booster Club

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