Management Accounting

PAM BRIGHT-SMITH, CPA, MBA, MLS

AREAS OF EXPERTISE:

. Finance and Accounting projects supporting PMO Objectives

. Maintenance and Integration of GL Data

. Audit - (SOX, Internal, External, Financial, Operational, Compliance)

PMO driven projects

. Applied Research on Technical and Industry Accounting Trends

. Risk Management/Compliance

. FP&A

.

PROFESSIONAL EXPERIENCE:

Consulting Work Suntrust

08/12 - 02/13

Financial and Compliance Consultant - Consultant responsible for assisting

in the completion of Corporate Compliance Audit and Enterprise Risk

Management functions.

SunTrust Bank (Banking, Financial Services - National, SEC)

. Aligned with the PMO objectives and goals, evaluated and performed

SOX testing to support key US GAAP/Statutory Reporting for the

Internal Controls over Financial Reporting (ICFR).

The Intersect Group

02/212 - 07/12

Integration Consultant - Merger & Acquisition Consultant integrating

financial reporting data and accounting processes.

Americold Logistics (International, Cold Food Storage and Logistics)

. Mapped GL data between Great Plains and SAP to establish proper

consolidated GL accounts

. Researched and identified consolidated GL data issues resulting

from diverse Accounting/Financial Reporting policies and procedures

. Creating templates and establishing processes to reconcile

consolidated GL Accounts for financial reporting and audit

purposes.

NACDD (National Association of Chronic Disease Directors): Public Health -

National, Non-Profit 05/11 - 12/11

Audit/Accounting Financial Consultant - NACDD is a Federal Grant Awardee of

CDC for implementation of Critical Health Related Programs Nationwide.

$10M+

. Performed GL maintenance, transactional audits, GL account

reconciliations, financial reporting, and M/Q/Y End Close process

leveraging experience with FAS 116 (Fund Accounting-PR/TR/UR).

ALTA Colleges (Corporate HQ - Proprietary Schools - National ? 20 campuses)

03/10 - 05/11

Regional Controller - Westwood Ground Campuses - Georgia & Texas Regions (5

campuses) (Downsized)

Implemented Executive Leadership objectives and goals via financial and

operational reporting and management, monitored entity-wide centralized

Shared Service functions of Regional Operations.

Finance Management

. Implement the strategic transformation of the GL maintenance and

financial reporting cycle cross-functionally.

. Identify, assess, and manage areas of risk that cause management to

miss strategic objectives and support remediation.

. Provided FP&A metrics, compiled monthly variance analyses,

financial statement reviews, monthly forecasts,

monthly/quarterly/annual comparisons budget-actual-forecast.

Operational Management

. Applied operational/financial FP&A metrics to remediation efforts

to track trends/progress of initiatives, and gathered data from

other regions.

. Supported Regulatory Compliance through monitoring of LOBs

resulting from financial/operational audits.

Financial and Compliance Consultant

FP&A, Regulatory Compliance, and Taxation

02/09 - 02/10

. Provided services for Federal, State, Local Regulatory Compliance

Statutory Reporting, Regulatory Financial Reporting of Annual

Corporate Returns.

. Researched and recommended policies & procedures affecting

operations and accounting systems of clients for the close process,

small business taxation, and accounting policies.

. Provided Regulatory Compliance Statutory Reporting, Regulatory

Financial Reporting of Annual Corporate Returns, Forms 990/990t for

a large Non-Profit organization and its divisions, Consolidated

Returns, and Sales & Use, Property Tax Reporting.

ING Americas (Corporate HQ - Insurance, Banking, Financial Services -

Global, SEC) 04/06 - 01/09

Compliance, Audit, and Risk Manager

(Downsized)

Supported SOX PMO and entity-wide centralized Shared Service and Vendor

Operations for Retirement Benefits, Health & Welfare Administration,

Payroll Ops, Executive Compensation, HRIS, Compensation and Benefits

Accounting/Taxation, International Mobility, Talent Mgmt, and Pension

Actuary Operations for 25k employees and retirees.

. To address SOX PMO objectives, this role was responsible for

identifying and securing project resources and managing project

schedules and budget to ensure that the projects were delivered on

time, on budget and within agreed to scope and expectations.

Audit Management (SOX, Internal, External)

. Coordinated and participated in audit planning meetings to identify

audit goals, client assistance requests, resource requirements,

control weaknesses, and plans of remediation.

. Used the "Risk Based Approach" to design key US GAAP/Statutory

Reporting and SOX processes to address inherent and internal

processing (operational) risks for management for internal controls

over financial reporting (ICFR).

. Managed a mission critical audit project supporting the SOX PMO

which included full responsibility for identifying and securing

project resources and managing project schedules and budget.

Compliance Management

. Reviewed and documented GL accounting and business processes for

audit purposes to support the ICFR.

. Conducted training on new and developing FASB pronouncements, GAAP,

GAAS, SOX, SEC, PCAOB, and Industry standards to aid management and

staff in the remediation of control weaknesses and deficiencies.

. Developed and implemented training for new and developing ING

Policies, Regulatory Practices, and Industry standards.

Risk Management

. Providing research, consulting expertise, and recommendations to

the SLT on reducing the probability and impact of financial losses,

contingency planning, assessments of feasibility, plans of action,

and ongoing action tracking of operational events via ING Reporting

Tools.

Windham Brannon Resources, Inc.

06/04

- 04/06

Financial and Compliance Consultant (SOX Audits)

Consultant for ING Americas: Insurance, Banking, and Financial Services

- Global, SEC (12 months)

. Assessed the impact of operational risks on the US GAAP and

Statutory FS and related disclosures.

. Provided research on industry standards, risk exposures,

weaknesses, compliance issues, and courses of remediation to

management.

. Aligned with PMO objectives and goals, identified control

weaknesses, process inefficiencies, contractual obligations, and

required remediation at the vendor on behalf of the Company to meet

SOX and other audit requirements.

. Implemented internal controls designed to mitigate risks for

control exceptions, omissions, and errors in outsourced operations.

Consultant for a Fortune 100 Company: Utility, Domestic, Accelerated SEC

Filer (10 months)

. Developed audit work plan for implementation of SOX

. Implemented the "Risk Assessment Process" to identify high risk

areas for management.

. Provided research on industry standards, risk exposures,

weaknesses, compliance issues, and courses of remediation to

management.

. Business sector liaison for internal and external audit

communications aligned with PMO objectives.

Independent Financial Consultant - Miami, FL and Atlanta, GA

08/94 - 05/04

. Completed full accounting services from leading the day-to-day GL

maintenance to research and interpretation of FASB pronouncements,

GAAP, GAAS, SOX, SEC, PCAOB, and other authoritative pronouncements

for small/ mid-sized businesses for short, mid and long term

engagements

PriceWaterhouseCoopers, P.A. - Miami, FL

06/91 - 07/94

Senior Associate - Assurance Practice (Insurance, Government, Education,

Public & Non-Profit industries)

. "In charge" of audits; provided guidance on primary and secondary

controls, process efficiencies, GL Maintenance in accordance with

GAAP, GAAS, and other pronouncements.

SYSTEMS USED:

. MS Office Suite, Hyperion Essbase 7.0, Intermediate-Advanced Excel (V-

Lookup and Pivot Tables), Auto Audit Software, Turbo Tax Professional,

Various Proprietary FP&A Dashboard Reporting Systems.

. ERP and GL systems experience includes SAP, Great Plains, Oracle

(Galaxy platform), PeopleSoft GL and HR Platforms, Sage PFW

(Platinum), Sage MIP, Intuit QuickBooks Professional.

EDUCATION and AFFILIATIONS:

CPA Certificate #9697 - Alabama (Active)

Applied for the Institute of Internal Auditor's Certified Risk Management

Assurance (CRMA) Certification - 12/2012.

Member: ASBPA - Alabama State Board of Public Accountants

AICPA - American Institute of Certified Public Accountants

ACFE - Association of Certified Fraud Examiners

Florida A&M University, School of Business and Industry

. M.B.A. Marketing Research, 04/91

. B.S. Accounting, 08/90

Clark Atlanta University, School of Library and Information Studies

. M.L.S. Masters in Applied Research and Design of Data Mgmt/Archival

Systems

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