Quality Control Accounting

Eric Lerner, CPA

Cell 516-***-****

*********@*****.*** linkedIn.com/pub/eric-lerner/14/7a8/618

Great Neck NY 11023

GOAL - Financial reporting significant role.

SUMMARY

Quality control and technical reviewer . GAAP/GAAS/IFRS sophistication .

Expert financial witness .National regional firm leadership and expertise .

Special projects . Assurance line partner . Forensics expertise . Due

diligence . External speaker and CPE provider . Tax literacy . Writing

skills and website content contributor. Author . Risk management

INDUSTRY CONCENTRATIONS

Not-for-profit (including A-133) . retirement and benefit plans (including

multiemployer / Taft Hartley plans) . MDW (manufacturing, distribution and

wholesalers) . real estate . hotels . healthcare and medical. professional

firms . equipment leasing and structuring . transportation and maritime .

terminal and intermodal operations . troubled financings and capital

exercises . car dealerships . revenue recognition .colleges, universities

and schools . construction. apparel .alternative energy and renewable power

.financial services . communications . consumer products

QUALIFICATIONS AND CORE COMPETENCIES

Director of Quality Control for national firm. Focus on pre-issuance

reviews of financials and files, GAAP/GAAS problems, CPE, discussions with

firm clients, standard setter, best practices originator, and more. Was

also the quasi-risk officer (risk position was created by me covering

audit, tax, consulting, back office, marketing and more).

Delegated as champion for Firm-wide topics, such as - not-for-profits,

multiemployer plans, going concern, certain derivatives, foreign exchange,

acquisitions, impairment, etc.

Provided virtually all CPE to audit and accounting staff and aided in Firm-

wide implementation guidance on GAAP, GAAS, SSARS and best practices.

Established assurance annual masters. Restructured client acceptance /

retention procedures and engagement letters. Conducted peer reviews and

inter-office inspections.

Appointed the sole "binding accounting mediator" on purchase price disputes

centered on GAAP, GAAS and general commercial experience. Participated in

defense litigation against national and Big four accounting firms.

Attest Practice Leader for the country's eighth largest firm's New York

office. Managed entire group including: execution of services, write and

present proposals, quality control, conduct inspections of other offices,

client acceptance, independence reviews, line partner roles, conferring

partner reviews and advice, personnel, and administration. Revitalized

group and doubled billings in first year.

In the country's fifth largest firm, asked to join the quality control

group prior to their restructuring - became a firm-wide expert on certain

topics - assigned hard to handle transactions and financial accounting for

many mergers & acquisitions (many cross-border) - made firm change guidance

on many areas of practice - was one of only five people in country

qualified to review Health and Welfare plans.

ERIC P. LERNER, CPA

OTHER QUALIFICATIONS

As a line Partner / Director for many years, responsible for the various

firms' largest clients, many being international businesses. Handled most

complex or hard to handle clients, some being publically traded. Successful

in business development (public companies, privately held and litigation)

sometimes in the seven figures.

Advisor and active participant on due diligence for Firms' merger

candidates.

Published articles. Drafted comprehensive presentation to the Financial

Standards Accounting Board in an effort to amend certain leasing

literature.

Expert witness on financial matters in a Federal Court case in which my

testimony helped result in the country's seventh largest Federal jury award

for 2006 (initially $190 million). Skilled in forensic and litigation

support, including testimony and expert reports.

Experienced in income taxation including deferred taxes, corporate,

partnership, net operating loss utilization and limitations. Good

international knowledge including cross border, structure and transfer

pricing. Presented to Treasury Department several times and influenced

regulations.

Engaged as outsourced CFO for joint venture amongst seven fortune 1,000

companies. Functioned as quasi-CFO for large billion dollar international

shipping group.

Excellent writing and communication skills, particularly for large complex

projects. Comfortable and skilled in leading discussions in high level

client meetings. Authored articles that were published nationally and

locally and provided all materials for monthly newsletter.

Expertise in Engagement, Caseware and Lotus Notes audit platforms (and have

working knowledge of other platforms) and Microsoft products.

CAREER PATH

Managing Director / Partner / Director for national firms (MBAF, McGladrey

and CBZ) and other regional firms for over 30 years. Details provided upon

request or see Linkedin.

PROFESSIONAL AFFILIATIONS

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

New Jersey State Society of Certified Public Accountants

NYSSCPS committees: Forensic / litigation (currently)

SEC and International tax committees

(formerly)

REFERENCES

References from former managing partners (and others) are available upon

request.

EDUCATION - Queens College -- Bachelor of Science degree in accounting

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