Accounting Manager

GARY EVAN OBERMAN, CPA SENIOR FINANCE, ACCOUNTING, & TREASURY OPERATIONS

LEADER 303-***-****

SUMMARY OF QUALIFICATIONS

Highly progressive, senior Financial Professional with excellent experience

at directing all aspects of organizational finance and accounting with an

uncommon blend of global Corporate Finance, Treasury Operations, and

Technical Accounting expertise. Proven ability to train and lead large and

cross-functional employee teams and complete finance and operational

projects within quality, schedule, and budget guidelines.

AREAS OF STRENGTH & EXPERTISE

Leadership . Strategy & Execution . Finance Transformation . Project

Spearheading . Process Improvement

Shared Services Center . Mergers & Acquisitions . Analysis, Planning,

Forecasting . Performance Measurement

International Accounting . Corporate & Operational Financial Management .

Compliance . Finance Transaction Systems

Technical Accounting (Translation and Remeasurement) . Software Revenue

Recognition . Corporate Close & Consolidations

SEC/GAAP Financial Reporting . Risk Management . Treasury . FX /

Derivatives Technical Knowledge . Investments Accounting & Strategy .

Debt & Equity Transaction Accounting . Hedging Strategy . FAS 133

Accounting & Reporting

. Financial Statement Analysis & Budgeting . Financial & Operational

Auditing . Sarbanes-Oxley (SOX)

EDUCATION & professional certifications

SAN DIEGO STATE UNIVERSITY, San Diego, California CERTIFIED PUBLIC

ACCOUNTANT, California

Bachelor of Science in Business Administration; Emphasis in Accounting,

1987

PROFESSIONAL EXPERIENCE

SUN MICROSYSTEMS, INC. 1999 - Present

Sun Microsystems, Inc. (NASDAQ: JAVA) provides network computing

infrastructure solutions that include computer systems, software, storage

and services. Its core brands include the Java technology platform, the

Solaris operating system, MySQL, StorageTek and the UltraSPARC processor.

America's Global Accounting Controller, (2008 - Present)

US Global Accounting Controller, (2004 - 2008)

Treasury Controller, (2002 - 2004)

Corporate Consolidations Manager, (1999 - 2002)

Currently driving Americas accounting organization (more than 75 employees

in extended organization focused on end-to-end financial close process,

Treasury, Corporate Resources, Fixed Assets & other GA activities in 8

countries) that has experienced significant growth through process

improvements and centralization.

Actively involved in Oracle merger integration activities, including

driving and supporting requirements as of change in control date, as well

as meeting complex FX and derivatives requirements to follow Oracle

policies.

Key driver in the recent implementation of Oracle accounting software

(i.e., GL and certain subledgers).

Drove recent shared services hubbing/centralization initiative,

consolidating activities from other Finance groups as well as moving

activities from abroad to my US based organization.

Primary US GAAP fiduciary supporting Sun's Treasury organization.

Heavy interaction and coordination on technical accounting matters with

Corporate Controller's organization.

Drive process improvements and policy implementations.

Perform analysis and support on complex accounting standards (e.g., FX and

hedge accounting standards FAS52, FAS 133 & FAS 161, insurance accounting

standard FAS 113, financial instruments standard FAS 140, as well as other

standards).

Strong business partner relationship with Treasury, Corporate Finance and

other internal organizations.

Support Treasury's and America's Global Accounting budgeting and balance

sheet review (BSR) processes.

Transferred with Sun to its Broomfield, Colorado campus in 2002 in role as

Treasury Controller. This role included driving Sun's complex accounting

for FX derivatives (FAS 133) and implementing FAS 123R, stock based

compensation.

Initial two years at Sun spent as Corporate Consolidations Manager driving

the financial close process. In this role, closely partnered with External

Reporting, international subsidiaries SFS groups, as well as Finance BU's.

Drafted Sun's current Translation and Remeasurement policy, drove the

financial reporting process on equity and the Statements of Cash Flows, and

established a close working relationship with Treasury.

Came to Sun as part of its 1999 acquisition of Forte Software. Was

integrally involved in the required merger and integration related

activities into Sun.

GARY EVAN OBERMAN, CPA SENIOR FINANCE, ACCOUNTING, & TREASURY

OPERATIONS LEADER

Resume, Page 2

PROFESSIONAL EXPERIENCE, continued

FORT SOFTWARE, INC., Oakland, CA 1998-1999

Controller, World Wide Accounting & Financial Reporting

Prepared and managed completion of Forms 10Q and 10K and Annual Report, and

coordinated SEC filings.

Managed integration of financial systems and processes to conform to those

of Sun Microsystems, Inc. after acquisition in 1999.

Managed consolidations, including inquiry and analyses of foreign

subsidiaries' financial results.

Performed revenue recognition analysis on software license agreements

(i.e., applying requirements of SOP's 97-2 & 98-9).

Researched international tax planning issues for maximum consolidated cash

flow retention.

Performed income tax compliance, including providing necessary information

to outside tax consultants in order to complete Federal and State income

tax returns.

Managed financial accounting department, including payroll, accounts

receivable and accounts payable, with four direct reports and four indirect

reports.

Researched technical issues including accounting for stock options, pooling

of interests versus purchase accounting treatment, proper GAAP presentation

of statement of cash flows and analysis of proper earnings per share

presentation.

SYQUEST TECHNOLOGY, INC., Fremont, CA 1997-1998

SyQuest Technology, Inc., now known as SYQT, Inc., was an early entrant

into the removable hard disk market for personal computers.

Senior Manager, World Wide Financial Accounting & Reporting

Prepared and managed completion of Forms 10Q and 10K (including

amendments), and Annual Report.

Accounted for complex equity transactions, including the drafting of

financial information included in the related Form S-3 Registration

Statements filed with the SEC. Worked heavily with outside legal counsel

with regards to nonfinancial information included in the documents, as well

as coordinating the actual filings with the SEC.

Managed consolidations, including inquiry and analyses of foreign

subsidiaries' financial results.

Managed financial accounting department, including payroll and accounts

payable, with six reports.

Researched technical issues including analysis of allowable inventory

costs, review of proper treatment for intercompany profit elimination,

analysis of foreign currency transactions and analysis of applicable debt

and equity agreements for proper accounting treatment.

CADENCE DESIGN SYSTEMS, INC., San Jose, CA 1996-1997

Cadence Design Systems, Inc (NASDAQ: CDNS) is an electronic design

automation (EDA) software and engineering services company,

Corporate Accounting Manager,

Prepared and managed completion of Forms 10Q and 10K, and Annual Report.

Assisted in accounting for business combinations, including the drafting of

financial information included in the related Form S-4 Registration

Statements filed with the SEC.

Managed a large corporate accounting organization (approximately 10 direct

reports).

BROKEN HILL PROPRIETARY CO. LIMITED (BHP), San Francisco, CA 1995-1996

Senior Financial Auditor

Performed financial and operational audit procedures, as well as provided

consultative support to various international field operations for this

multi-billion dollar international mining concern.

KAUFMAN & BROAD HOME CORPORATION (AKA KB HOMES), San Diego, CA 1992-

1995

Division Controller

Prepared monthly and quarterly financial statements and related reports,

including 10-K schedules.

Prepared extensive monthly cash flow projections, house and development

budgets, and profit plans.

PRICE WATERHOUSE (AKA PRICEWATERHOUSECOOPERS), San Diego, CA 1987-1992

Supervising ("Heavy") Senior Accountant

Managed independent audits including detailed planning, supervising and

reviewing work of staff level associates.

Prepared financial statements and related footnotes for public and non-

public companies.

Very familiar with foreign currency translation and accounting for business

combinations.

Instructed audit entry course for new professional staff.[pic]

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