Accounting Manager

Michael Val Hietter, CPA Mobile: 770-***-****

Post Office Box 604 Home: 770-***-****

Statham, GA 30666 email: abibrb@r.postjobfree.com

Certifications

CERTIFIED PUBLIC ACCOUNTANT - FLORIDA CERTIFICATE NO. 20527, FEBRUARY 23,

1989

Certified Public Accountant - Georgia Certificate No. 16162, March 16, 1995

Certified Public Accountant - Alabama Certificate No. 11096-R, August 3,

2009

Certified Fraud Examiner - May 27, 2009

Professional Experience

RGL FORENSICS, ATLANTA, GEORGIA

Senior Accountant - September 2007 to January 2010

Performed forensic accounting, auditing, and litigation support services

for various clients. Evaluated claims and computed economic damages in

property damage and personal injury cases. Created new formats and

procedures for property and other loss valuations. Investigated and

evaluated employee dishonesty claims.

Bishop, Rosasco & Company, Summerland Key, Florida

Accountant - May 2003 to May 2007

Supervised accounts payable function for the City of Marathon. Resolved

issues regarding payable amounts owed to various vendors. Performed

audits, reviews, compilations, and tax filings of not-for-profit and other

organizations. Researched and implemented deferred tax computation for

former S-corporation client.

City of Key West, Key West, Florida

Accounting Manager - August 2002 to May 2003

Prepared Comprehensive Annual Financial Report. Identified deficiencies in

accounting procedures and advised corrective measures. Redesigned

subsidiary accounting records for use in annual closing. Corrected

accounting breakdown in $400,000 city loan program. Administered FEMA

infrastructure reconstruction grant program. Oversaw and approved

adjustments to accounts receivable. Proposed preliminary departmental

budget. Increased staff capabilities with HTE financial software system.

Hall County Board of Commissioners, Gainesville, Georgia

Senior Personal Property Auditor - September 1996 to September 2001

Designed and implemented countywide in-house personal property audit

program, recovering over $500,000 of lost revenue. Processed personal

property returns for the largest businesses in the county. Established

procedures for newly enacted inventory exemption. Handled international

and local company appeals to the Board through all levels of the appeal

process, through Superior Court. Researched statutory and case law to

resolve various issues.

Glynn County Board of Commissioners, Brunswick, Georgia

Personal Property Auditor - November 1994 to July 1996

Designed personal property compliance auditing program. Acted as internal

auditor of the personal property department. Cleared three-year backlog of

appeals, most within two months of my arrival. Processed business personal

property returns. Resolved international and local company complaints and

problems with both personal and real property assessment matters. Worked

with citizens and other professionals to develop a beneficial and

productive working relationship between the community and the county.

Douglas J. Davis, CPA, Jacksonville, Florida

Staff Accountant - January 1994 to August 1994

Provided professional audit and tax services to various clients, including

the audits of two large not-for-profit service organizations. Served as

interim Finance Director for the Duval Association for Retarded Citizens.

Researched and reported on various auditing, taxation, and accounting

issues. Designed detailed financial reports for client management use.

Completed Florida Department of Revenue sales tax contract auditor training

program.

Professional Experience (continued)

THE SHIRCLIFF GROUP, JACKSONVILLE, FLORIDA

Business Analyst - July 1991 to October 1992

Provided operational and financial analyses for clients involved in mergers

and acquisitions. Rebuilt spreadsheet models for trend analysis and

business valuations, reducing startup and turnaround time by 80%.

Established formats and standards for operational reports and other office

processes. Summarized financial information for a soft drink industry

journal. Analyzed business valuation trends for the defense of a client in

dispute with the IRS. Extended company information systems by advising on

hardware, software, networking, and training.

Ernst & Young, Jacksonville, Florida office

Staff Accountant - October 1988 to August 1989

Provided professional audit services to clients in various industries.

Passed Uniform CPA examination on first attempt in November 1988. Working

directly with partner-in-charge, planned and executed the audits of two

real estate partnerships, from determining the nature of the audit tests

through drafting the financial statements and footnotes. Received a rating

of "Outstanding" after completing initial Ernst & Young audit training

course.

Additional CPA and Independent Experience

-- SEPTEMBER 1989 TO JUNE 1991, NOVEMBER 1992 TO DECEMBER 1993, AND

SEPTEMBER 2001 TO JULY 2002.

-- Independently and in association with other firms, performed audits

and provided other accounting and tax services for North Florida area

clients, including many not-for-profit organizations and county,

municipality, and other governmental entities. Planned and executed the

audit of a not-for-profit athletic association from start to finish.

-- Planned, executed, and issued report on the forensic audit of the

financial records of certain research grants, awarded by the Centers for

Disease Control, to determine the proper usage, or presence of improper

expenditure, of grant funds by the grant-receiving entity. Designed and

performed a complete fixed asset inventory for a multi-location health care

facility. Assisted various businesses with reconstruction and correction

of incomplete and erroneous accounting records. Consulted and advised

clients as to proper accounting techniques. Provided training and other

instructional duties for clients and students.

-- Created special-purpose databases and accounting systems using

various general-purpose software packages. Created numerous analytical

models and schedules using several different spreadsheet packages to

provide detailed analyses of business, financial, and accounting data to a

variety of clients. Built specialized audit spreadsheet tools.

-- Advised clients on office automation, including purchase

recommendations, as well as the design, configuration and bringing up of

computer systems.

Professional Honors and Publications

PRESENTATIONS:

"Audits: County Personal Property Audit Methodologies," International

Association of Assessing Officers Personal Property Seminar, Charlotte, NC,

May 1999

"In-house Audit Programs: Design and Execution," International Association

of Assessing Officers Personal Property Seminar, Nashville, TN, May 2000

Publications:

"Taxpayer Focus in Government Audits," The CPA Letter, October 1998

"Income Tax Returns - An Introduction," NSPII News, Spring 2009

"A Different Type of Loan Fraud," The CPA Insider, December 14, 2009

Professional Organizations:

American Institute of Certified Public Accountants

Florida Institute of Certified Public Accountants

Georgia Society of Certified Public Accountants

Alabama Society of Certified Public Accountants

Association of Certified Fraud Examiners

National Association of Certified Valuation Analysts

National Society of Professional Insurance Investigators

International Association of Assessing Officers

Georgia Association of Assessing Officials

Education and Academic Honors

AUBURN UNIVERSITY, AUBURN, ALABAMA

Master of Accountancy, June 1988

Graduated with a GPA of 3.56.

Bachelor of Science in Business Administration - Accounting, December 1986

Graduated With Highest Honor and with a GPA of 3.81.

Honoraries:

Beta Alpha Psi (accounting honorary), Beta Gamma Sigma (business honorary),

Phi Eta Sigma (freshman honorary), Phi Kappa Phi (interdisciplinary

honorary), various professional and merit-based scholarships.

Contact this candidate