Sam Shafer, CPA
**** ******** ***** *********, ** 37664
423-***-**** abjul5@r.postjobfree.com
PROFESSIONAL EXPERIENCE
Unum Group, Chattanooga, TN
Publicly traded on NYSE: UNM
Director, Financial Reporting, 2009 - Present
. Assist Controller with decision-making. Advise Controller on how best
to adopt new FASB pronouncements. Assist with complex journal entries.
. Prepare the internal reporting package. Prepare the monthly financial
reporting package for review & approval by executive management.
. Supervise the work of others. Review schedules, financial statements
and footnotes prepared by accounting staff. Provide performance review
feedback.
. Prepare the MD&A section of the Forms 10K and 10Q for the company's
SEC filings.
. Prepare documentation and maintain evidence for testing of internal
controls.
. Perform GAAP and SEC research and prepare memos concluding my
findings. Memo topics have included sale-leaseback transactions,
reserves, PPE classifications and treatments of various costs.
. Supervise preparation of company accounting policies. Assigned
policies to accounting staff to write and reviewed the policies. Wrote
the company's accounting policy for insurance reserves.
. Reviewed Pension Plan and VEBA Trust financial statements for filing
with the U.S. Department of Labor.
. Prepare incentive compensation forecast analysis for executive
management.
. Complete other assignments as directed by executive management.
Provide external auditors with documentation and information. Prepare
schedules and calculations for investor relations group. Assisted with
debt offering due diligence.
Penn Virginia Corporation, Kingsport, TN
Publicly traded on NYSE: PVA, PVR, PVG.
Manager, Financial Reporting, 2007 - 2009
. Managed the consolidation and preparation of financial statements.
Managed and directed the internal and external financial reporting for
three publicly-traded companies. Consolidated all 3 publicly traded
segments on a monthly basis. Prepare and analyzed statement of cash
flows.
. Prepared SEC filings and internal reporting package. Managed and
directed the preparation of Forms 10-K, 10-Q, and 11-K with the SEC.
Periodically prepared form 8-K. Prepared the monthly financial
reporting package for review & approval by executive management.
Prepared the Board Book financial package.
. Analyzed financial and production information. Gathered financial and
production information from our segment managers and analyze unusual
variances and fluctuations. Explained these relationships to executive
management in order to better understand the company's financial
results.
. Prepared documentation for testing of internal controls.
. Assisted Controller with decision-making. Advised Controller on how
best to adopt new FASB, SEC or AICPA pronouncements. Assisted with
complex journal entries. In addition, I advised the Controller and CFO
on XBRL implementation and adoption, as well as IFRS/GAAP convergence
issues.
. Performed GAAP and SEC research and prepare memos concluding my
findings. Memo topics included adoption of new accounting standards,
revenue recognition, business combinations, share repurchasing,
acquisitions and sales of assets and convertible debt accounting.
. Presented at quarterly disclosure committee meeting. Presented new
FASB, AICPA and SEC guidance to executive management and advise them
on how these new pronouncements affected the company.
. Prepared department-wide accounting policies. Examples of policies I
wrote included the capitalization of assets, accounting memorandum and
revenue recognition.
. Prepared the quarterly debt covenant package. Tasks included the
calculations of the relevant ratios to determine if company was in
compliance with debt covenants and the preparation of various
schedules for submission to our lenders.
. Completed other assignments as directed by executive management.
Provided external auditors with documentation and information.
Assisted with the implementation of SAP software. Assisted with both
debt and equity offerings.
Ernst & Young, LLP, Chattanooga, TN
Senior Financial Statement Auditor, 2004 - 2007
. Tested controls for various SEC clients in accordance with the
Sarbanes-Oxley Act. Areas tested include long-term debt, accounts
receivable, reinsurance, fixed assets and various entity-level
controls.
. Supervised staff on financial statement audits. Teams ranged from 2-5
people.
. Performed GAAP and SEC research and prepared memos concluding
findings. Research topics included long-term debt disclosures and
presentation, revenue recognition, various insurance industry specific
issues and capitalization of assets.
. Audited both SEC and non-SEC clients. These clients included
insurance, manufacturing and not-for profit companies.
. Performed other attestation functions. Tasks included comfort letter
fieldwork related to client's debt or equity offerings. Assisted with
client's initial public offering.
University of Tennessee at Chattanooga, Chattanooga, TN
Adjunct Professor of Accountancy, 2004
. While employed in public accounting, I taught Principles of Accounting
II.
Wilkins, Crews & Henderson, PC, Chattanooga, TN
Auditor, 2003 - 2004
. Performed audits, reviews and compilations for manufacturing, not-for-
profit companies, and other industries.
. Assisted clients with decision-making and provided analysis to help
them make better business decisions.
. Performed various bookkeeping duties for clients (i.e. bank
reconciliations, account analysis and verification, journal entries,
etc.)
. Recorded and analyzed fixed asset transactions and depreciation.
. Prepared corporate (Forms 1120, 1120S), partnership (Form 1065),
individual tax (Form 1040), personal property and payroll tax (Forms
941, 940) returns.
Lattimore, Black, Morgan & Cain, PC, Brentwood, TN
Imaging Specialist, 2002 - 2003
. Reconciled monthly bank statements for the firm's controller
. Recorded fixed asset acquisitions and dispositions for clients;
assisted with depreciation calculations.
SOFTWARE
SAP (including R/3, BW and BCS), Excalibur, MS Office and Hyperion. In 2007-
2008, I assisted with an SAP implementation project.
EDUCATION, CERTIFICATION and AFFILIATIONS
Certified Public Accountant (TN), 2003 - Present
License Number: 18185
Master of Science - Accounting & Information Systems, Accounting Emphasis,
2003
Middle Tennessee State University, Jennings A. Jones College of Business,
Murfreesboro, TN
Bachelor of Arts - Religious Education, 1999
Southern Adventist University, School of Education and Psychology,
Collegedale, TN
Minors: English, History
Professional: AICPA, TSCPA, Chattanooga Chapter of the Tennessee Society
of CPA's (Acted as liaison between members under age 35 and the Chapter;
Planned and organized quarterly activities).
Personal: Autumn Children's Festival Committee Member, 2005 - 2006, Ronald
McDonald House, Chattanooga. Co-chair, Chattanooga Young CPA Group, 2005 -
2006.