GARY A. WAGNER, CPA

Email: addxst@r.postjobfree.com

Telephone: 650-***-****

SUMMARY OF QUALIFICATIONS

Big 4 CPA with over 20 years of public accounting experience in progressively responsible positions.

Accounting controllership experience includes GL Close, consolidations, foreign currency conversion, monthly financial reporting and analysis, and financial systems conversion.

Recent experience in identifying & testing VSOE in conformity with SOP 97-2, SAB 104, EITF 00-21 and 08-1

Establishment and analysis of BESP for revenue recognition under ASC 606

Designed tools to accomplish international consolidations and FX work.

Years of experience working with 123-(r) and Equity Edge.

Sarbanes-Oxley compliance and internal audit experience, including documentation of internal controls

SEC and GAAP reporting, including preparation of 10Ks, S-1s, S-3s and 10Qs

FAS 133 (derivatives), FAS 131(segment reporting) and revenue recognition (SOP 97-2, 98-4, 98-9, EITF 06-01, 08-1 & 00-21 and ASC 606)

PROFESSIONAL EXPERIENCE

CONTROLLER, Evergreen Services Group, San Francisco, CA Aug, 2018 – Feb 2020

Responsible for on-boarding new acquisitions, converting financial information to GAAP and consolidating all subsidiaries in Private Equity Company which grew from $30 mil to $150 mil in 18 months. Responsible for all monthly reporting and technical accounting issues

CONSULTANT, Advantis Global

ASC 842 implementation Aug, 2018

CONSULTANT, DeWinter Group, Campbell, CA Nov, 2018 – Jan, 2019 Senior GL Manager, Equinix, Belmont, CA

CONSULTANT, NetPolarity, Campbell, CA June, 2017– July, 2018

ASC 606 compliance review, VM Ware, Palo Alto, CA

CONSULTANT, DLC Inc. San Francisco Bay Area and Los Angeles, CA May, 2016 – Nov, 2016

Various financial consulting activities, including revenue restatements and revising consolidations

ENVIVIO, INC. (SaaS solutions provider for television delivery on multiple devices, anytime, anywhere)

SENIOR ACCOUNTING MANAGER June, 2012 – April 2016

Manage accounting close, shortened close cycle from three weeks to 6 business days

SEC Reporting, including 10-K, 10-Qs, DEF 14A

Oversee and supervise revenue recognition in compliance with EITF 08-01 and SOP 97-2

Supervise small accounting staff, including two licensed CPAs

Manage and resolve ongoing, non-routine interruptions to ensure smooth process for all stakeholders

Supervise preparation and publishing of SEC annual and quarterly reports

Equity and Awards administration (Equity Edge)

CONSULTANT, San Francisco Bay Area and Los Angeles, CA 1999 – 2012

Provide accounting, reporting and financial management services for Companies ranging from start-ups to publicly held large corporations. Clients have included Boeing Company, Alteon, GlobalEnglish Corp., Meru Networks, Pericom Semiconductor, BioForm Medical, Inc., Aspect Development, USWeb, Pluris Technology, Dreamworks SKG, Aviron Systems, National Tire, RMS Technology, Phoenix Technologies, Dionex Corporation, NeoMagic Corp., Solectron Corp., IMPAC Medical Systems, Saba Software and RAE Systems.

Revenue Recognition

Wrote policies and procedures for implementation of SAB 104

Tested VSOE at several software and tech firms (Saba, Tessera, Aviron, and others)

Reviewed sales contracts for compliance with revenue recognition policies under SOP 97-2 (ASC 605)

Developed initial framework to implement ASC 606, primarily defining performance obligations, disaggregation and allocation of sales prices

SEC and Financial Reporting

Produced or managed the preparation of 10Ks, S-1s, S-3s and 10Qs in conformity with the latest FASB and SEC reporting requirements.

Developed procedures to comply with new SEC Proxy statement rules, including CD&A.

Consolidations: converted European operations from local currency to US Dollars, applied FAS 133 to foreign currency hedges and FAS 131 to reporting operations in Europe and Japan.

Revenue Recognition: Worked on projects to determine adequacy of revenue recognition on software sales in conformity with SOP 97-2, 98-4 and 98-9, EITF 08-1 and compliance with SAB 104, specifically related to product acceptance, financing arrangements, vendor specific objective evidence, multiple deliverables and technical support coefficients

Interim Accounting Management and Controllership

Acted as controller on interim assignments in various industries and in environments ranging from long established publicly held companies to start-ups in various fields of high-technology.

Compliance

Completed an 11-month project assisting a large manufacturing company with implementation of the Sarbanes-Oxley Act: documented and tested the client’s internal control structure to comply with Section 404.

Managed the implementation, testing and remediation efforts in compliance with Sections 302 and 404 of the Sarbanes-Oxley Act for a large Biotech company in the Bay Area.

Created supporting documents and generated adjusting journal entries to prepare a software company for three years of audits.

Budgeting and Financial Planning

Developed spreadsheet reporting system for 50 satellite offices of national consulting firm to enable corporate headquarters to forecast future revenue and net income growth.

Organized correlative budget and flux analysis system for medical devices company.

Accounting System Conversion

QuickBooks to Great Plains (Tier 2), QuickBooks to Oracle, Platinum to Oracle, worked with team to evaluate systems, monitor progress, and test reliability of data and write Oracle scripts.

SYBERVISION SYSTEMS, INC.

Controller 1998 to 1999

Responsible for building an accounting department and training all staff.

Developed a business plan to move the Company from pending bankruptcy.

Developed a monthly closing procedure and financial reporting package for operational management.

Company shut down in March 1999 due to lack of additional capital investments

CYPRESS LAWN CEMETERY

Controller 1997 to 1998

Developed and implemented a budgeting and forecasting system.

Hired and trained a new staff.

Converted the accounting software and computer system to a networked, more efficient system.

PUBLIC ACCOUNTING – AUDIT 1982 to 1997

Manager level

BUNN, COBERLY AND GANE, CPAS (1990 to 1997)

Manager

Supervised and reviewed all accounting and audit engagements;

Instrumental in implementing Activity Based Costing systems at several clients in the agricultural industry;

Consulted on several accounting system conversion engagements; Performed as expert witness in accounting fraud and mismanagement cases; planned and supervised audits in the not-for-profit industry, including endowment funds, private fraternal organizations, special interest associations, federally funded agencies and organizations required to follow GASB and OMB A-133.

ANTONINI PROFESSIONAL CORPORATION, CPAS (1986 to 1990)

Manager

TOUCHE ROSS & CO (NOW DELOITTE & TOUCHE) (1982 to 1986)

Supervisor

EDUCATION, CERTIFICATION AND COMPUTER SKILLS

BS, Kansas State University

Certified Public Accountant (Active), State of California

QuickBooks, Great Plains (MS Dynamics), Platinum, Solomon, MAS90, Macola, ASK ManMan, JD Edwards, Oracle 11i and 12, Hyperion Enterprise and many others.

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