CURRICULUM VITAE
CPA - Accounting and Finance Manager
Michaela MACOLA
Mail: ac11uj@r.postjobfree.com
Eligible to work in the United States
PROFESSIONAL EXPERIENCE
DEL MONTE INTERNATIONAL Gmbh (Fresh Del Monte Produce Group) – Monaco (Monte-Carlo)
- Senior Accounting Manager Fresh and Foods and Finance Manager/CPA of the Italian legal entity - 2012 until March 2017
Manager of the whole Monaco Accounting Department of the Multinational;
oIn charge of the team composed by 14/18 people (the biggest department in Europe)
oMonthly, quarterly and annual reports following USGAAP standards of 15 entities based in several countries
oMonthly variance analysis on Balance Sheet and P&L
oGeneral and Analytical accounting (breakdown of the P&L by product, market and source)
oInventory analysis
oIntercompany transactions and reconciliations
oMulticurrency accounting, FX calculation and analysis
oBudgets
oTax returns, EU and local VAT issues (returns, EU claims, study of cases), Intrastat
oCoordination of European entities (intercompanies)
oBusiness flows study and implementation from a fiscal point of view
oTransfer Price issues (study and calculation)
oIntercompany price list calculation
oManagement of external and internal Auditors
oInternal policies/SOX Audits
oImplementation of accounting software, ERP
oProblem solving
oUse of Cognos
oNotions of SQL
oRecruiter
In charge of the Italian Company for Statutory and Group purposes:
oMonthly reports USGAAP
oIncome tax returns, VAT returns, WHT returns, property tax, Intrastat and all related fiscal matters
oConsolidation of the two accounting entities for Statutory purposes
oAnnual statutory Financial Statement, civil law and company’s law (local standards)
oExtraordinary operations (transformation, modification of bylaws, change of activity)
oTransfer Price
oSocial requirements, social books
oAnalysis of contracts, settlements (extrajudicial agreements)
oDirect contact for the Revenue Office for income tax, VAT and WHT issues/disputes
oDirect contact for lawyers and other external consultants for various issues/disputes, Auditors
- Accounting Manager Foods - 2010-2012
oIn charge of the Food accounting team of 5 people
oIn charge of the Italian Company for Statutory and Group purposes
- Senior Accountant – CPA Del Monte Italy SpA - 2008-2010
oin charge for the liquidation/restructuration of the company
oaccounting in USGAAP and statutory requirements
ocredit collection
oliquidation of assets and liabilities
otransformation of the company (from public to limited liability)
oshare capital reduction, social and taxes
DIETSMANN SA (Oil, Gas and Power Plant Operation and Maintenance)
Monaco
- Senior Accountant - 2006-2008
oin charge of the accounting and taxes of the Italian company and its Middle East branches (Lybia, Iran, Algeria);
omonthly reports following IFRS standards;
ogeneral and analytical accounting by project;
oIntercompany reconciliations;
oin charge of one person;
CPA AND AUDITOR registered in Turin – Italy
- Self-employed - 2000-2005
oincome and indirect (VAT) tax returns;
ofiscal consultancy;
ocivil and companies law;
orelations with Revenue Office;
oauditor for limited liability and public companies (member of the Statutory Audit Board)
CERTIFICATIONS
CPA and Auditor – registered in Italy
EDUCATION AND SPECIALIZATION
2003 Master in IFRS at CPA and Auditors College of Turin;
1997-2000: 3 years compulsory training to obtain the title of CPA and Auditor:
1997 Degree in Economics at the University of Turin (fiscal and legal specialization);
1992 High School of accountancy and commerce in Turin (shipping specialization);
Languages:
Italian and French: bilingual
English: fluent
German: basic