Kevin Tennyson, CPA

* ***** ****

Manalapan, NJ *7726

(Cell) 732-***-****

E-mail address: adgaug@r.postjobfree.com

Experience:

PKF O’Connor Davies, CPA’s – NJ and NYC Jan 2012 –Present

Audit Senior Manager

Responsible for various industry clienteles which include: wholesale and retail distribution, consumer products, professional services, Not-For Profit, OMB Single audits and real estate sectors, including co-operative housing corporations and condominium entities, to ensure the timeliness and accuracy of the audited financial reports in accordance with US GAAP and IFRS standards.

Responsible for the design of the audit approach, supervision of staff and the creation and maintenance of the engagement budget.

Directly responsible for the review of various GAAP audited financial statements and related footnote disclosures; review of underlying supporting working papers, audit programs and disclosure checklists, and continually seeks to improve the accuracy and efficiency of the GAAP and IFRS reporting processes.

Member of the firm’s internal inspection team to ensure audits are being performed in a manner consistent with Firm quality and risk guidelines.

Performed internal control reviews & analytical procedures & analyzed quarterly reviews.

Prepared: GAAP/IFRS audited financial statements and management recommendation points; and related financial statement disclosure checklists for SEC & non-SEC engagements.

Analyzed purchase price adjustments involving stock and asset acquisitions (business combinations and non-controlling interests), step acquisition adjustments, performed Goodwill impairment analysis and familiar with accounting for purchase/sale of non-controlling interests

Familiarity with implementation of accounting standards ASC 606 and IFRS 15, Revenue from contracts with customers

Monitor all rulemaking activity of the FASB, SEC, EITF, IASB, and analyzed recently issued accounting standards for accounting policy and financials statement disclosure impact and ability to research accounting related issues and reach appropriate conclusions/resolution on such

Firm representative at client Board meetings and or Annual meetings, which includes presentation of the audited financial statements to the Boards of Directors and Shareholders

Train and supervise numerous staff on various engagements, and prepare performance evaluations

Penn Mutual Insurance Company Jan 2011 –August 2011

Assistant Vice President – Financial Reporting

Responsible for quarterly close process of GAAP and Statutory financial results for all internal and external financial reporting requirements.

Review of all NAIC filings and various state regulatory and supplementary filing requirements.

Review/preparation of all GAAP and statutory audited financial statements and related disclosures and related Disclosure and Content guides.

Developed and delivered quarterly results to Board members, senior executive management and various business units throughout the organization.

Management of core team consists of 2 Accountants: (Director and Manager of financial reporting -GAAP & Statutory).

Knowledgeable of product inter-working of: Traditional Whole Life, Index Universal Life (IUL), Universal Life (UL), Variable UL, and Annuities.

Strong understanding of GAAP and Statutory financial impacts of the various product types and the related types of sales and reserve strain associated with various products.

Review of UL/VA actuarial reserve impacts related to accounting guidance under FAS 133, SOP 03-1, and VACARVM (annuities).

SCOR Global Life Reinsurance Company USA – NYC Feb 2010 –Jan 2011

Manager/Assistant Controller of External & Internal Financial Reporting

Prepared annual statement filings (blue books) with the National Association of Insurance Commissioners (NAIC), including all note disclosures. (Companies licensed in all 50 States).

Completes International Financial Reporting Standards (IFRS) quarterly close for 8 companies, and provided commentary in daily tele-conferencing discussions with parent company in Paris, France to resolve IFRS-related issues, if any.

Acted as primary liaison with external auditors (E&Y), with focus on audit-related issues.

Coordinated and completed rating agency surveys.

Trained and supervised two direct reports.

Completed Statutory audited financial statements & disclosures for year end’s 2009, 2008 & 2007.

New York Life Insurance Company – NYC Dec 2001 – Feb 2010

Director of GAAP Financial Accounting and Reporting

Coordinated and prepared consolidated external GAAP financial statements and related disclosures, in accordance with GAAP and SEC requirements.

Monitored all rulemaking activity of the FASB, SEC, EITF, IASB, and analyzed recently issued accounting standards for accounting policy and financials statement disclosure impact.

Developed and presented technical training to all levels of management.

Spear headed the conversion of the consolidated audited financial statements and related disclosures, and the Annual Report to Policyholders from a Statutory to GAAP basis

Responsible for:

oPreparation and completion of GAAP and SEC financial statement disclosure checklists

oCoordination and review of the quarterly consolidation including elimination entries, and entities that Required consolidation

oOversight and preparation of GAAP quarterly analytics package for external auditors (PwC)

oCoordinating the monitoring of the internal cost center and forecasting budget expenses

Liaised with critical senior management from all departments and external resources, including outside counsel and external auditors.

PricewaterhouseCoopers, LLP – NYC Jan 1998 – Dec 2001

Audit Manager - Insurance Industry (Prudential Audit)

Performed internal control reviews & analytical procedures mostly related to the Prudential IPO, & analyzed quarterly reviews.

Prepared: GAAP audited financial statements and management recommendation points; and GAAP financial statement disclosure checklists for SEC & non-SEC engagements.

Performed due diligence regarding corporate acquisitions; reviewed SEC filing documents related to S-1 IPO filings; completed carve-out financial statements and analyzed purchase price adjustments involving acquisitions.

Trained and supervised numerous staff on engagements

PANNELL KERR FORSTER (PKF), PC – NYC (CPAs) Jan 1992 – Dec 1997

Senior Accountant - Various industry clienteles: commercial/residential real estate, not- for- profit

H.J. BEHRMAN AND COMPANY, CPA’s – NYC 1990 – 1991

Staff Accountant- Real estate industry

Education, Skills & Activities:

BS Accounting – Rutgers University (1990) - New Jersey

Licensed CPA – NY State Board of Accountancy

CPA – NJ State Board of Accountancy

Member of AICPA and NY State Society of Certified Public Accountants

Proficiency: Pfx Audit Engagement application, Microsoft Word, Excel, Power Point, Access, and Outlook

SAP (general ledger package), and PeopleSoft General Ledger

Internet website accounting research (SEC, FASB, AICPA, and PwC: CFO Direct, Comperio, etc.)

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