Marc J. Horowitz, CPA

**** ****** *****

Fort Lauderdale, Florida 33321

954-***-****

Email: acsbsu@r.postjobfree.com

SUMMARY:

An experienced, hands-on, financial manager with extensive and diverse expertise in financial and operating systems. A solutions oriented professional with an entrepreneurial focus on bottom line results, effective in increasing profitability through process improvement and organizational efficiency. Specialties include: analysis, auditing, banking, benefits, budgeting, cash management, compliance, contract management, customer relations, due diligence, Excel, executive management, financial reporting, forecasting, human resources, insurance, KPIs, merger & acquisitions, negotiation, payroll, private equity, revenue recognition, SaaS, software systems, SOX, strategic planning, supervisory skills, taxes, team leader PROFESSIONAL EXPERIENCE:

Contract, Consulting Engagements and Short-Term Positions 2013–Current U.S. Gas & Electric, Miramar, Florida

Consultant – 4 Month Engagement

U.S. Gas & Electric is a leading energy supplier for commercial/residential customers with a diverse array of energy usage patterns and requirements in numerous utility territories. Support the Director of Accounting and Controller with post implementation transition to Great Plains Dynamics. Assisted with month-end close while customizing Great Plains capabilities for enhanced functionality. Documented processes and procedures. Provide recommendations to senior executives regarding operating efficiencies and process improvement opportunities. Work with Project Management team to create workflow customizations. Interact with all department heads. Train and develop staff. Resorts World Bimini, Miami, Florida

Corporate Controller

Resorts World Bimini is a wholly owned subsidiary of the Genting Group (GENM), the world’s largest Destination Resorts operator. Genting has Resorts World-branded properties in Asia, Europe, North America and on all four oceans through 50% ownership of Norwegian Cruise Line and Star Cruises brands. The company has a combined market capitalization of $45 billion and employs more than 50,000 people worldwide. Resorts World Bimini is comprised of 15 companies involved in gaming, hospitality, hotel, resort and marina, transportation and real estate development. Flanigan’s Enterprises, Fort Lauderdale, Florida

Director of Accounting - 6 Month Engagement

Flanigan’s (BDL) is a publicly traded entity that owns, manages and operates a chain of full service restaurants (25) and package liquor stores (12) in South Florida. Responsible for ensuring the knowledge transfer of a key 30+ year legacy employee. Documented the accounting process and procedures performed. Consulted with senior management team on operating efficiencies and process improvement opportunities. Aplifi, Fort Lauderdale, Florida 2008–2013

Chief Financial Officer/Vice President - Finance

Aplifi is a leading technology provider of Life & Annuity Order Management solutions for the financial services and insurance market segments. (Private Equity owned)

Provide leadership over all finance and administrative functions resulting in enhanced operating efficiencies and improved quality control. Recommends and implements cost saving synergies to enhance bottom line financial results. Drives process improvement through analysis and customer feedback.

Ensures timely preparation of all financial and management reporting information including annual budgeting, performance reports, variance analysis, revenue recognition and cash flow forecasting models to reflect, billings, collections, revenues, deferred revenues and sales pipeline. Evaluates operational results in terms of costs, budgets and revenues.

Provide financial oversight, maintenance and record keeping for the company’s equity compensation programs.

Marc J. Horowitz, CPA Page 2

Trane, Miramar, Florida 2005–2008

Assistant Controller

Trane is a $6.8 billion leader in the HVAC industry. With over 70% commercial market share, the Miami District Sales office is a $150 million operation specializing in four business lines: Equipment Sales, Parts Sales, Service and Contracting.

Responsible for the month-end close process and generation of District Office financial statements within strict time frame for corporate consolidation.

Provided support to business leaders to help drive results of operations.

Involved in budgeting and strategic planning leading to development of Annual Operating Plan. Member of Extended Leadership Committee.

Performed Sarbanes-Oxley compliance testing and reporting in accordance with corporate directives. Established remediation of internal control deficiencies.

Applied Six Sigma principles to generate direct, indirect and cash flow savings. Bob’s Barricades, Sunrise, Florida 1999–2005

Chief Financial Officer

Bob’s Barricades is the largest rental/service provider of temporary traffic control devices in the State of Florida.

Provided management and administration over all financial and accounting functions including financial reporting, establishment and maintenance of internal controls, cash management, cost accounting, credit, contract administration, financial analysis, insurance, inventory valuation and purchasing.

Implemented operational and departmental restructuring resulting in increased efficiency. Reduced month-end close process by 30%

Gulfstream International Airlines, Dania, Florida 1996–1999 Vice President\Corporate Controller

A regional commuter airline providing scheduled service as “Continental Connection.”

Responsible for the overall operations of the accounting department including the maintenance of accurate financial records, establishment and implementation of internal controls, reporting of financial and statistical data, budgeting and projections of cash flow.

Assisted in facilitating the restructure of aircraft leases resulting in a $6.3M gain.

Performed merger and acquisition due diligence.

Public Accounting Experience:

Grant Thornton, CPAs, Fort Lauderdale, Florida 1993–1995 Ernst & Young CPAs, Miami, Florida 1991–1993

Senior Accountant/Auditor

Involved in all phases of client related service including audit, tax and management advisory services including; analytical review, budgeting, cost and technical analysis, planning and litigation support.

Planned and performed full scale audit and review engagements for middle market companies specializing in the areas of distribution, financial services, hospitality, manufacturing and retail.

Performed real estate portfolio due diligence including loan review, market analysis and valuation work for investors, financial service clients and governmental agencies. EDUCATION:

Master of Accounting, Nova Southeastern University, 1993 Bachelor of Business Administration, Florida Atlantic University, 1987 PROFESSIONAL DESIGNATION:

Certified Public Accountant – Florida Board of Accountancy – #AC0022923

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