Accounting Financial

MARIO W. CALDERON

*** *. ***** ******, ********* Heights, Illinois 60005

847-***-**** Cell . ********.****@*****.***

SUMMARY OF EXPERIENCE

A seasoned bilingual (English/Spanish) finance and accounting professional

with demonstrated proficiency in auditing a wide variety of firms ranging

from small privately held businesses to large public companies. This

versatile audit/accounting experience comprises large corporate field

auditing with a major bank including derivative, public and mutual fund

accounting, capital markets and insurance. A professional that can

understand the big picture strategy of a business with the capability to

dig into the details of financial controls, process analysis and risk

assessment. In charge of the administration of Sarbanes-Oxley (SOX) 404

compliance.

. Sarbanes-Oxley

. Asset Based Lending

. Deficiency Remediation

. Aggregation

. Internal Controls

. Derivatives

. Financial Reporting

. Certification

. Public Accounting

PROFESSIONAL EXPERIENCE

Midwest Custom Mortage, Elgin IL Temporary Position

Dec 2009 to Current

I am licensed in the state of Illinois to finance the purchase of

residential homes for clients. I have passed the federal written exam

including federal back ground and credit check to solicit the origination

of residential mortgages.

KINGSWAY FINANCIAL SERVICES (KFS), Elk Grove Village, Illinois

July 2008 to Dec 2009

Kingsway provides non-standard automobile insurance for individuals and

businesses in the United States and Canada.

Internal Audit Supervisor / Sarbanes-Oxley Compliance:

Planned and executed financial audits. Risk based financial audits included

materiality assessment, preparation of audit plans, presentation of

findings and the completion of a written audit report. Analyzed work

plans, processes and made recommendation which reduced cost, managed risk

and improve productivity.

Leader on SOX projects ensuring internal control compliance with corporate

policy and procedures, Generally Accepted Accounting Principles (GAAP), and

The Committee of Sponsoring Organizations of the Treadway Commission

(COSO). Documented process narratives and controls regarding financial

reporting. Evaluated and tested key controls over financial reporting.

Provided guidance to management and process owners in the remediation of

deficiencies. Conducted testing to complete the IT re-certification

process.

Managed the audit relationship with the Illinois Department of Insurance,

external and internal audit.

Identified and collected missing payments from general agents in excess of

$934M

Resolved un-reconciled differences totaling $1.2M in written premiums.

Coordinated a change in banking relationship resulting in a decrease in

bank fee expenses of $1.5M.

Provided guidance and recommendations on process improvements for internal

controls relating to financial reporting.

Implemented action plans to remediate gaps in the design of the internal

control relating to financial reporting.

Redesigned the spreadsheet recertification process to ensure accurate

financial reporting.

BLYTH HOMESCENTS (PARTY LITE) (BTH), Des Plaines, Illinois

2005 to 2008

Blyth, Inc. designs, manufactures, markets and distributes scented candles,

candle-related accessories and other fragranced products under the

PartyLite brand.

Internal Control Analyst (Financial Controllers Group):

Communicated and interpreted Sarbanes Oxley guidelines and directives to

management and business units. Facilitated, internal and external audit,

the documentation of narratives, testing, reporting and remediation of

deficiencies. Redesigned and evaluated with process owners financial

controls to reduce the risk of material misstatements over financial

reporting. Presenter in companywide training in the United States and

Germany. Communicated quarterly and annually to the Audit Committee and

Office of the Chairman company-wide SOX program, deficiency remediation and

aggregation status.

Closed out over 700 deficiencies during my tenure at Blyth leaving 34 open

deficiencies upon my departure.

Developed education plans and materials to train employees in the

assessment of antifraud controls and deficiencies.

Implemented guidelines for documenting deficiencies and test of controls

ensuring the Finance Head and the respective Office of the Chairman member

attest to compliance documentation at fiscal year-end.

Issued, reviewed and signed off on annual survey verifying employee

awareness of entity level controls, anti-fraud and code of conduct.

Implemented the upgrade of Policy-IQ software for SOX corporate compliance

depository.

Initiated best practices approach to compliance with various business units

and local companies.

Researched and conducted initial interviews of business unit Finance Heads

to identify significant accounts having a material effect on the financial

statements in the implementation of AS-5 "Top Down Risk Based Approach".

JPMORGAN CHASE (Formally BANK ONE), Chicago, Illinois 1997 to 2004

JPMorgan Chase (JPM) is a United States banking institution with branches

in twenty three states that operates in more than sixty countries.

Senior Auditor/Office (Specialized Industries Group):

Traveled domestically and internationally performing collateral audits on

commercial loans ranging from $25 Million to $950 Million with various

participating banks. Audited companies in the following industries:

retail, agriculture, food processing, manufacturing, building materials,

automotive, wireless communications, financial, real estate, construction,

transportation, oil drilling and production equipment, with sales ranging

from $1 million to $3 billion.

Audit responsibilities included the preparation of the client's borrowing

base to determine availability on accounts receivable, inventory,

securities, fixed assets and mortgage collateral files. Developed audit

recommendations on collateral availability and client internal control

weaknesses. Performed audit procedures on the following financial

statement areas: cash, accounts payables, accruals, other liabilities and

insurance. Supervised audit staff and kept audit manager abreast of

material client issues.

. Detected and disclosed deficiencies in mortgage banking clients

system, which were brought to the attention of senior management.

Formulated recommendations designed to mitigate these deficiencies.

. Conducted inventory, operational and financial audits in Spanish for a

bank clients situated in Mexico.

. Streamlined and enhanced disaster recovery, trading procedures and job

tasks for bank investment products and commercial paper.

RELATED PROFESSIONAL EXPERIENCE

Capital Markets, Mutual Fund and Derivative Experience

Compiled and enhanced the monthly reporting of derivative models for

quarterly forecasting and operating plans for interest rate swaps, futures

and options. Completed SEC quarterly reporting schedules and year-end

footnote schedules for the annual report. Executed daily trades, monitored

gains and losses on market positions and daily variation margin on futures

contracts to maintain proper margin requirements. Monitored and prepared

the weekly net asset value analysis of a mutual fund portfolio for various

financial publications.

CPA Public Accounting Experience

Auditor on certified audits, which included all phases of the audit from

the planning stages through the preparation of the financial statements and

audit report. Duties included developing audit programs, assessments of

control risk, reviewing internal controls, detailed audit testing,

financial statement preparation and management points. Complied accounting

data for key clients prepared federal and state individual income tax

returns in addition to quarterly and annual payroll taxes, fiduciary trust,

estate, corporate and partnership tax returns.

EDUCATION

University of Illinois at Chicago, Illinois, BS, Finance/Accounting

CFA Field Examiners School and Inventory Finance Workshop

Derivatives Classes, AMA Financial analysis and presentation classes

TECHNICAL SKILLS

Creative Solutions Accounting software, Quick Books, Policy IQ, Paisley,

PeopleSoft, Fluent in Spanish

CERTIFICATIONS

October 2011 CPA Candidate (Becker CPA review course)

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