Management Manager

Charles A. Kandel MBA, CFE

** ******* ****, **********, *** Jersey 07039, Tel. 973-***-****, 201-***-****, **********@***.***

SUMMARY

Financial professional with expertise in operational tax auditing, budgeting, financial reporting policies and procedures and cost analysis. Provider of Sarbanes-Oxley assistance, internal audit and tax services. Background in streamlining the financial operations of small-to-medium sized businesses. Able to create a positive impact on overall business performance by implementing effective cost reduction. Emphasis on legal compliance, management assistance and improvement of cash flow, while maximizing productivity and profits. Former Big 4. (Deloitte)

PROFESSIONAL EXPERIENCE

Management Consultant / Financial Analyst 2003 – 2015

Consultant to counselor at law, accounting controls, attorney trust account reconciliation projects. (12/08-1/15)

Conducted internal audit financial controls process reviews for major New York newspaper publisher (12/10-5/13)

Review areas included cash, treasury, AR, AP, T & E (Concur), revenue, credit cards, payroll, procurement, IT

Recovered over $10,000 for attorney due to diligent research, discovery and investigation of ACH bank fraud.

ADP (7/09) Sarbanes-Oxley quarterly financial reporting documentation and process compliance testing.

Bederson & Company CPAs (2/08-5/08) Prepared U.S. Trustee monthly operating reports for real estate companies.

Automatic Data Processing (ADP) (4/07-1/08) (12/08) (3/09) Reconciling and reconstructing data in 401(k) accounts and Sarbanes-Oxley Section 404 A/P, A/R, fixed asset, financial reporting compliance testing.

Robert Half Management Resources (various auditing projects)

Clients include Stevens Institute of Technology, Centenary College, Hudson County Community College,, New Jersey Symphony Orchestra, West NY NJ Board of Education, Patient Care Healthcare, AngioDynamics (pharma)

Sobel & Company LLC (Senior Associate Internal Controls Group) (1/06-8/06)

Sarbanes-Oxley – Cost effectively enabling companies to adhere to the SOX 404 legislation requirements.

• Experienced in documenting and testing processes in compliance with Sarbanes-Oxley using the COSO standards framework.

Internal Controls – Focus on strengthening financial controls by testing and recommending operational process improvements.

• Identified internal financial reporting control weaknesses and prepared recommendations to executive management for implementation and remediation.

• Recommended financial process improvements that mitigated internal control deficiencies resulting in cost savings by reducing external auditor transactions testing.

• Developed insider trading and corporate governance policies for the Board of Directors of a public entertainment company.

• Documented policies and procedures and prepared risk assessment in various process cycles for nonprofit organization and colleges (A-133) in compliance with best practice standards.

Fraud and Audit Reporting – Due diligence experience in creating reports for audits as well as support experience with fraud cases.

• Assisted bank AML compliance team with Bank Secrecy Act and FinCEN reporting requirements.

• Prepared SAS 70 Type II Report focused on documenting and testing management controls.

• Conducted internal audit review of U.S. subsidiary for international foreign parent company.

• Prepared fact finding report for attorney in minority shareholder action.

• Provided litigation bankruptcy support for CPA firm insolvency services group.

• Participated on quality assurance team for specialty manufacturer importer and distributor.

• Conducted multiple year payroll fraud audits in healthcare industry revealing perpetrators.

Senior Forensic Specialist

The Videre Group LLP CPAs 2000 - 2002

• Reconstructed financial records of construction contractor for successful tax compliance defense.

• Provided litigation support for attorney in high profile bankruptcy case which resulted in criminal prosecution.

• Prepared business loan application collateral review documentation for lending institutions.

• Participated in interim and yearend inventory validation for manufacturer and distributor.

Field Auditor

State of New Jersey, Department of the Treasury, Division of Taxation 1997 - 2000

• Conducted audits of taxpayer books and records for N.J. sales & use tax, GIT and corporate business tax.

• Planned scope, conducted review of the reliability of internal controls and verified tax return data.

• Assessed and billed taxes due resulting in the recovery of over $200,000 in State funds.

Accounting Procedures Analyst

County of Essex, New Jersey 1995 - 1997

• Prepared and analyzed monthly financial statements for current operating funds.

• Reported daily operating cash flow and comparative analysis.

• Generated $559,000 savings to County as manager of special project in social services agency.

• Implemented time savings procedures enabling staff to increase productivity by 25%.

Robert Half International / Management Resources 1994

Finance Manager

Electric Distributors, Inc., a distributor of electrical supplies 1992 - 1993

• Developed financial reporting and budget package for presentation to stockholders.

• Introduced policies and procedures resulting in improved cash controls, reducing errors by 20%.

• Researched, purchased, and implemented the company’s first computer system.

• Optimized spending of resources through tight management of operational cash flow.

• Negotiated and implemented company’s first successful employee pension savings plan.

• Maintained stable operating costs while the business lines expanded.

• Improved general ledger and account analysis for gross profit and income from operations

Controller

Mason Keller Inc., a pharmaceutical packager 1990 - 1991

• Supervised all accounting functions including working capital management.

• Conducted breakeven analysis for operations, budgeting and tax compliance.

• Maintained banking relationships while honoring trade payable commitments.

Cost Accountant / Internal Auditor / Staff Accountant

Farberware Inc., cookware manufacturer and distributor 1978 - 1990

• Conducted audits of Farberware national outlet store locations including cash controls, retail inventory, pricing, purchasing, profitability and retail store payroll.

• Saved $100,000 by designing and implementing scrap reporting procedures.

• Priced and valued physical inventories and maintained cost records for thousands of items.

• Prepared capital budget and operational comparative analysis reports for management review.

• Reviewed financial statements for retail stores and monitoring direct costs for bottom line results.

• Reconciled intercompany financial issues directly with parent company.

• Implemented improved accounts payable handling reducing clerical process time.

• Evaluated profitability of products while profit lines expanded.

• Conducted internal audit reviews for new products and processes.

Senior Auditor

Deloitte (formerly Touche Ross / Haskins & Sells) 1977 – 1978

• Audited public and private businesses in various services and manufacturing industries.

• Evaluated internal controls designed to achieve reliability of financial information.

• Conducted audits to ascertain compliance with operating policies and procedures.

EDUCATION

CERTIFICATION

COMPUTER SKILLS

Fordham University, MBA

Baruch College (CUNY), BBA Certified Fraud Examiner Excel, Word, Microsoft Office, Quickbooks, ACL, IDEA, Visio

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