Manager Accounting

Sun A. Thornal, CPA

**** *** ******* **** ********, CA 91770

626-***-**** ********@*********.***

Objective

Controller position where experience, education, and a commitment to

excellence will have valuable application

CERTIFICATION

Certified Public Accountant since May 2003

Experience

teamCFO Los Angels, CA

Consultant, as Acting CFO/Controller (7/09 - present) for a non-profit

organization with multi entities, which includes Skilled Nursing Homes,

Assisted Living Facility, Independent Living Apartment, Child Care Center,

and Large consruction project

. Responsible and supervise month and year-end close and preparation of

financial statements Supervise AP, AR, Payroll

. Manage the preparation of all supporting schedules for month-end and

quarterly reports, year-end annual audit, and state and federal cost

reports audits

. Responsible for cash flow projections and analysis

. Drive continuous improvement and standardization with the Finance area

. Supervise the maintaining of accurate General Ledger

. Financial liaison with parent corporation

. Monitor performance of all Finance personnel continuously to ensure their

compliance to departmental and corporate policies and procedures

. Train existing staff members in accounting roles / responsibilities

SingerLewak LLP Westwood, CA

Audit Manager (1/08 - 6/09)

Supervising Senior Auditor (8/2005 - 12/2007)

. Plan, perform, and supervise financial statement and OMB Circular A-133

audits for small to medium public and private companies in various

industries, including post-production, retail, lending, construction, and

non-profit

. Work directly with CFOs and Controllers at clients

. Research and interpret FASB pronouncements, including non-profit GAAP,

and determine proper treatment of accounting issues

. Knowledgeable in SEC financial and disclosure reporting requirements,

including 10K and 10Q filings

. Prepare and review financial statements and footnote disclosures in

accordance with Generally Accepted Accounting Principles and industry

standards

. Evaluate adequacy of internal control systems and make recommendations,

including period end closing

. Manage, motivate, and train audit teams in varying sizes while balancing

multiple engagements

. Conduct performance evaluation of staff

. Maintain effective communication between client, engagement partner, and

the audit teams

. Manage client accounts including billing and budget to actual fee

analysis

. Demonstrate adaptability and excellent organization skills by

successfully managing multiple engagements concurrently

. Private clients include Advanced Cell Technology (SEC), Mad River Post

(post-production), Celtic Capital Corporation (lending company), and

Advanced Fitness Products (retail)

. Non-profit clients include the Help Group, Lincoln Training Center, the

Switzer Center, and California Family Health Council

Experience

Nishihama & Kishida, CPAs, Inc. Honolulu, HI

Senior Auditor (9/00-6/03)

. Performed detailed financial and single audits of numerous clients and

recommended improvements in client's system procedures, documentation,

and internal controls

. Conducted reviews and compilations at a wide range of companies on an

annual basis

. Maintained month-end closings, payroll functions, and A/P functions for

bookkeeping clients

. Prepared non-profit tax returns and sales taxes returns

. Major clients include State of Hawaii, Department of Public Safety

(government), Alakai Mechanical, Corp (construction), Child and Family

Services (non-profit), Wildwaters, Inc.

Richard R. Lychywek, CPA, Inc. Honolulu, HI

Staff Accountant (9/99-9/00)

. Experienced with audit, review, compilations, individual & corporate tax

returns.

. Processed payroll for a client with over eighty employees

. Responsible for several bookkeeping clients

Coldwell Banker Pacific Properties Honolulu, HI

Financial Associate (1/98-9/99)

. Responsible for accounts payable and accounts receivable, payroll,

journal entry adjustments, and bank reconciliation

. Assisted the company controller

Education

University of Hawaii Honolulu, HI

M.B.A. Degree, August 2005

B.B.A. Degree in Accounting, December 1997

Contact this candidate