Sec Reporting Financial

Paul Hisem, CPA, CGMA

********@*****.*** www.linkedin.com/in/paul-hisem-cpa-cgma-422ba17/ 484-***-**** Career Summary

• Highly motivated, seasoned CPA with 25+ years of public, private, IPO & Big 4 experience

• Agricultural chemical, medical technology & retail industry experience

• Solid understanding of US GAAP, SEC rules and regulations

• Proven ability to interact with executive management, external auditors, and attorneys, providing leadership and formulating appropriate and practical solutions to corporate issues Professional Experience

Pivot Bio, Inc. Berkeley, CA (remote) Agricultural Chemicals Director of Technical Accounting & Financial Reporting February 2022 – January 2024

$100 million privately held, pre-IPO, sustainability-focused crop nutrition company, reporting to the VP Finance. Led the uplift of financial statements and reporting process for IPO readiness. Led the research and documentation of technical accounting positions for complex transactions and issues, such as ASC 606 Revenue Recognition, ASU 2016-13 Current Expected Credit Losses, ASC 842 Leases including

“build to suit” construction and CMO embedded lease consideration, ASC 505 share repurchases, ASC 718 stock option modifications, ASU 2018-15 Cloud Computing Costs and ASC 205-40 Evaluation of Going Concern. Provided guidance for accounting consequences of potential transactions. Prepared the unaudited monthly and quarterly financial statements, audited Annual Report including footnotes, comprehensive support and assisted with the external audit. Key Contributions:

• Process Improvement: External Reporting Process – o Partially automated US GAAP financial statement buildup using NetSuite custom reports and other process redesign to slash update time between drafts by over 50% o Leveraged Workiva Cloud Platform to create Annual Report draft review efficiencies between internal reviewers and external auditors

• Developed Investor Reporting Process & Controls – o Created a web-based portal to provide access to financial statements and other data to 20 major investors

o Modified external reporting files to align Investor Reporting with expectations of post-IPO filings

• Developed & Implemented Lease Accounting Reporting Process – o Created ASC 842 reporting process to manage 25 leases ($40 million of liabilities) o Transitioned monthly activity to Accounting staff and to SaaS-based software while retaining review and consultation responsibilities

• Developed Technical Accounting Library –

o Authored over 15 technical accounting position papers o Archived documents to foster learning and growth within the department Other Duties:

• Quarterly review of all new SEC and US GAAP accounting pronouncements, determining applicability

• Completion of annual GAAP checklist for external auditor review

• Financial statement analysis and production of quarterly MD&A and liquidity discussion

• Stock-based compensation and equity accounting review (appropriate inputs and valuations)

• Proactively researched peer/competitor quarterly SEC filings and comment letter correspondence for hot topics and potential issues with existing Company footnote disclosures

• Responded to periodic investor requests

• Assisted in the preparation and review of SOX compliance documentation Paul Hisem, CPA, CGMA Page 2 of 2

BioTelemetry, Inc. Malvern, PA (remote 2021/22) Remote Cardiac Monitoring Director of SEC Reporting October 2017 – February 2022 Direct Skills Utilized: SEC Reporting (10-K, 10-Q, 8-K, Proxy) • XBRL • Financial Statement Preparation and Analysis • Footnote Disclosures • Disclosure Committee (11 senior executives, 4 additional contributors) • Audit Committee • Basic & Diluted EPS • Earnings Release • Non-GAAP Disclosures • Stock-based Compensation ASC 718 • ESPP • GAAP checklist • SEC rules & regulations • MD&A • Documentation of Technical Accounting • Segments • Implementation of ASC 842 Leases • Business Combinations ASC 805 • SOX Compliance & Documentation • Process Improvement • External Audit Globus Medical, Inc. Audubon, PA Spinal Implants

Manager of External Reporting May 2012 – October 2017 Direct Skills Utilized: IPO • SEC Reporting Process creation (10-K, 10-Q, 8-K, Proxy) • XBRL • Financial Statement Preparation & Analysis • Footnote Disclosures • Disclosure Committee (8 senior executives)

• Audit Committee • Basic & Diluted EPS • Non-GAAP Disclosures • Stock-based Compensation ASC 718 • GAAP checklist • SEC rules & regulations • MD&A • Earnings Release • Regulation SD Conflict Minerals • Documentation of Technical Accounting • Consolidation ASC 810 • Foreign Currency Matters ASC 830 • Business Combinations ASC 805 • Related Party Disclosures ASC 850 • SOX Compliance & Documentation • Process Improvement • External Audit • General Ledger Chart of Accounts • Month-end Close Process

Charming Shoppes, Inc. Bensalem, PA Retail – Women’s Apparel Manager of Corporate Accounting February 2003 – May 2012 Direct Skills Utilized: SEC Reporting (10-K, 10-Q, 8-K, Proxy) • Established XBRL Reporting Process

(7/31/2010) • Financial Statement Preparation & Analysis • Footnote Disclosures • Earnings Release • Non-GAAP Disclosures • Stock-based Compensation ASC 718 • ESPP • SEC rules & regulations • MD&A

• Documentation of Technical Accounting • Segments • Restatement of Financial Statements (1/29/2005)

• Business Combinations ASC 805 • Restructuring ASC 420 • SOX Compliance & Documentation • Process Improvement • Account Reconciliations & Review • Month-end Close Process • External Audit KPMG, LLP Philadelphia, PA Independent Public Accounting Audit Manager September 1994 – January 2003

Direct Skills Utilized: Financial Statement audits (public, private, revenues between $5 million to $500 million) • Technical Accounting • SEC rules and regulations • Audit Team Supervision (2-8 individuals) Strengths

Planning • Deadline Management • “Gets Stuff Done” • Attention to Detail • Professionalism • Mentoring Credentials

Certified Public Accountant (Commonwealth of Pennsylvania #CA036444L) AICPA & PICPA member

National Investor Relations Institute – Fundamentals of Investor Relations (September 2023) Lehigh University – BS Accounting, Minor Concentration in Russian Studies IT Skills

Workiva, Microsoft Office Suite, Adobe Acrobat, NetSuite, Zoom, MS Teams, Slack, IronClad, Carta, Intelligize, SharePoint, Sage, Shareworks, Fidelity Plan Sponsor Workstation

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