GERARDO CASTELLANOS, CPA

**** *** ****** 626-***-**** (Mobile)

Downey, CA 90241 adiogj@r.postjobfree.com

PROFESSIONAL PROFILE

Results-driven, Bilingual Controller, offering over 20 years of experience with senior-level expertise encompassing the areas of Accounting, Internal Audit, Financial Advisory, and Forensics, including:

Assisted the SEC and FBI in conducting forensic accounting procedures over a multi-million dollar Ponzi scheme; analyzed thousands of banking transactions in order to identify defrauded investors and compile damage calculations; forensic findings were used to prosecute the perpetrators and recover funds to the investors.

Decisive leadership in all aspects of asset valuation for public company experiencing over 3000% asset growth over 10 years due to robust M&A activity; clear grasp of different valuation methods (ASC360) and modeling procedures for oil and gas reserves and related assets, serving as bridge between gamut of engineering and finance requirements

Extensive expertise in public company reporting requirements; notable record-earning two-day review and approval by Public Company Accounting Oversight Board (PCAOB) during its review of company’s $2.4 billion merger; directly assisted PWC with merger documentation audit requirements, internal SOX documentation, and related testing

Resourceful, energetic in taking on additional responsibilities, working in high-stress environments; in-depth understanding of audit requirements, internal control design, and investigative accounting techniques; key contributor in formulation of best practice policies and continuous improvement procedures; mentor/supervise internal staff to achieve optimal results

Technical skills: proficiency in Enertia, Excalibur, JD Edwards, Great Plains, QuickBooks Accounting Software; Microsoft Word, Excel, Access and Outlook; Turbo-Tax, Lacerte; Computer Programming in C++, JAVA & web design

PERSONAL STRENGTHS: honest and trustworthy; adept at conflict resolution; amicable; collaborates well with team members; good sense of humor; high energy; quickly masters new concepts; visionary mindset

CAREER OVERVIEW

BRANDLIN & ASSOCIATES, LOS ANGELES, CA 2019 TO PRESENT

DIRECTOR (2019-Present)

Performed multiple financial due diligence/quality of earnings, forensic, fraud, corporate investigations, working capital disputes, and economic damage calculation engagements across multiple industries on behalf of private equity investors, lenders, and attorneys.

Provided operational, financial and managerial assessments of clients’ portfolio companies within the middle-market sector.

Prepared multi-year, integrated financial modeling, including 13-week cashflow forecasts and debt covenant analyses, related to liquidity-strained companies.

Performed EBITDA validation, gross margin and KPI analyses, cost allocation assessments, identification and vetting of pro-forma adjustments, and multi-year financial forecasts under varying scenarios.

Assisted in multiple Litigation Support engagements, including preparation of Expert Reports used in conjunction with Expert Witness Testimony.

Assisted in the custodial responsibility of various businesses held under court-ordered Receiverships.

KEY ACCOMPLISHMENTS:

Worked closely with the SEC, FBI, and attorneys to analyze thousands of banking transactions to unravel an illegal Ponzi scheme which targeted the Vietnamese community. Forensic Accounting findings allowed prosecutors to seek monetary recoveries for the investors and to litigate the defendants both criminally and civilly.

BREITBURN MANAGEMENT COMPANY, LLC, LOS ANGELES, CA 2007 TO 2018

SENIOR MANAGER OF INTERNAL AUDIT (2009-2018)

Provided leadership in the management of the Internal Audit department to include recurring functions and additional high-priority responsibilities resulting from over $6.5 billion in mergers and acquisitions occurring during hyper-growth periods. Reported directly to VP of Internal Audit with oversight of five direct reports.

Spearheaded all M&A audit work in addition to day-to-day duties, working under high stress situations due to timing issues associated with public company reporting requirements, heavy workload, and audit timing requirements with 100% responsibility for outcomes, via actual execution of the work and direct oversight of staff-level personnel.

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GERARDO CASTELLANOS, CPA

PAGE TWO

Provided senior-level expertise and scrutiny in executing extensive oil and gas valuation documentation, purchase accounting/allocation review, and internal control process documentation and testing for multibillion-dollar M&A activity over approximately nine years. Acquisitions were financed in part by various debt/equity issuances during the years (i.e., Senior Notes, Common & Preferred Stock public offerings), which were also covered under Internal Audit domain.

Managed annual audit planning process as per Sarbanes Oxley requirements, including communication of audit timing and expectations to all process owners and other pertinent parties. Assisted VP of Internal Audit with the preparation of Board-level materials on a quarterly basis.

Performed yearly SOX Risk Assessment procedures and developed annual Scoping Document as well as performed/reviewed annual Process Walkthough documentation related to all in-scope SOX areas, including updating all Risk & Control Matrices and Test Plans. Assisted in implementation of new XBRL SEC reporting requirements.

Performed and reviewed all Internal Controls Testing, evaluated test results, and coordinated findings to the VP of Internal Audit and external auditors. Monitored the status of all audit work performed, including handling of any identified deficiencies to their ultimate completion and/or disposition.

Assisted in the transitioning of department’s ‘hard-copy’ workpaper documentation process to that of paperless. Implemented the rollout of new COSO 2013 Internal Control standards and its required documentation, mapping, and testing. Collaborated with Technical Accounting team relating to the rollout of new Revenue Recognition Standards.

Provided ongoing senior-level expertise to management in various special-request projects related to areas such as internal process reviews and recommendations for improvements, litigation requests, EH&S and operational audits/assessments, joint-venture partnership audits, and financial due-diligence procedures associated with targeted and pending acquisitions.

KEY ACCOMPLISHMENTS:

During tenure company had zero Material Weaknesses in Internal Controls, boasting a pristine record year after year.

Played instrumental role in the upgrades/conversions of three separate accounting systems, including ERP system, resulting from accelerated growth, including extensive system documentation, testing and validation to ensure integrity of the data transfer, and accuracy of processing modules from both an I/T and Internal Controls point of view.

Earned impressive two-day approval from Public Company Accounting Oversight Board (PCAOB) relating to review of $2.4 billion Breitburn/QRE merger transaction in 2014 under heavy scrutiny. Personally spearheaded many of the final deliverables to PCAOB and PWC via direct-assist work.

BREITBURN MANAGEMENT COMPANY, LLC (cont.)

OPERATIONS & CORPORATE ACCOUNTING MANAGER (2007-2009)

Worked almost continuously for about six months soon after joining company, learning oil and gas industry and cleaning up years of accounting records/balances, recording current year M&A activity, and working with external/internal auditors at all levels. By the end of 2008, there were zero audit adjustments related to LA-based balances/processes.

Managed accounting department with direct oversight of five employees, reporting directly to the VP/Controller. On a monthly basis, reviewed/recorded all Journal Entries, including all accruals, derivatives, DD&A, ARO, and stock-based compensation. Managed Joint Interest Billing and Revenue Distribution processes; reviewed all account reconciliations.

Reviewed quarterly Impairment Calculations related to all Long-Lived Assets, along with associated asset valuation assumptions, and recorded any associated impairments. Prepared and/or reviewed all internal and external auditor deliverables (PBC’s) related to SEC quarterly reviews and year-end audits.

Assisted VP/Controller and Financial Reporting Manager with the preparation of quarterly Board Materials. Additionally, provided explanations associated with identified account balance fluctuations to Financial Reporting Team.

Collaborated with Operations Management and participated in monthly Operations meetings related to items such as Capital Spending & Drilling Plans, Oil Production Updates, Asset Retirement Obligations, Lease Operating Expense Review, and other Environmental/Regulatory matters.

Responsible for introducing and integrating various journal entries and accounting processes associated with any new acquisitions, debt/equity financing transactions, new accounting pronouncements, and other non-recurring transactions.

KEY ACCOMPLISHMENTS:

Quickly mastered challenging aspects of oil and gas accounting without prior industry knowledge, executing extensive “cleanup” of accounting records to exceed all GAAP/SOX requirements. Audit adjustments were eliminated during this two-year period, enabling accounting records to be transferred to Houston office in pristine condition.

ENTRAVISION COMMUNICATIONS CORPORATION, SANTA MONICA, CA 2004 TO 2007

CORPORATE ACCOUNTING MANAGER

Assisted heavily in the preparation and timely submission of various SEC filing documents, including Forms 8-K, 10-Q, 10-K, 11-K, and Proxy, as well as quarterly earnings press releases. Reviewed and posted all corporate journal entries.

Prepared consolidated quarterly earnings forecasts on a weekly basis and distributed to executive management; attended company-wide budgeting meetings and prepared annual budget for Corporate Division.

GERARDO CASTELLANOS, CPA

PAGE THREE

Coordinated with external auditors, and assisted heavily in SEC quarterly review procedures, year-end financial statement audits, and yearly benefit plan audits. Researched technical accounting issues and helped implement various accounting pronouncements, including SFAS 133, SFAS 142, FIN-46R, and SFAS 123R.

Collaborated with Internal Audit Consultant and visited the various TV/Radio markets to assist in the identification, documentation, and testing of internal controls at both the divisional and corporate levels, as per Sarbanes-Oxley.

KEY ACCOMPLISHMENTS:

Served as acting Station Controller for a period of approximately two years for the company’s Palm Springs TV/Radio market, including preparation of annual budget; uncovered questionable, possibly fraudulent activities.

PRICEWATERHOUSECOOPERS, LLP, LOS ANGELES, CA 1999 TO 2004

AUDIT SENIOR

Planned and executed all phases of the audit process, including substantive testing and financial analysis, for clients in the banking, manufacturing, distribution, technology, and defense industries, working directly with CFOs and controllers. Performed, reviewed, and analyzed internal control compliance, and presented audit finding to managers and partners.

Served as Lead Senior for the preparation and review of annual and quarterly SEC filings for two public clients, along with over 20 yearly ERISA engagements. Managed, motivated, and trained teams from one to four staff.

Prepared consolidated financial statements, including footnote disclosures for publicly held and private companies. Identified and researched accounting issues, proposing solutions to engagement managers and partners.

Participated in various audit/technical accounting training courses and leadership seminars.

Key audit clients: Unocal, Henry Company, Raytheon, American Fish & Seafood, OroAmerica, El Dorado Bancshares.

EDUCATION

UNIIVERSITY OF CALIFORNIA, LOS ANGELES 1994 TO 1999

BACHELOR OF ARTS IN ECONOMICS / INTERNATIONAL AREA STUDIES; MINOR: ACCOUNTING

Concentration in Latin America; Specialization: Program in Computing

VOLUNTEERISM

TREASURER / CHURCH COUNCIL 2013 TO PRESENT

Provide financial guidance for local area church to include preparing and presenting annual budget for approval by congregation, processing payroll, treasury functions, insurance, and negotiating all contracts with vendors.

GERARDO CASTELLANOS, CPA

7945 3RD Street 626-***-**** (Mobile)

Downey, CA 90241 adiogj@r.postjobfree.com

ATTENTION: HUMAN RESOURCES:

Thank you for taking the time to read this letter of interest containing my qualifications for Assistant Controller within your organization. As reflected, I am a highly self-directed individual with advanced education.

My areas of particular strength include:

Deep knowledge of Accounting, Internal Control, and investigative accounting techniques

Decisive leadership in all financial and accounting aspects covering many industries

Extensive expertise relating to issues associated with public company reporting requirements

Resourceful, energetic in taking on additional responsibilities, working in high-stress environments

Proficiency in technical skills

Bilingual, fluent in Spanish

I would appreciate the opportunity to present myself to you personally in order to discuss your needs. I believe that my professional skills, personal integrity, and disciplined work ethic will be a valuable addition to your team.

Thank you in advance for the opportunity to meet with you to further discuss this position. Please feel free to contact me at your convenience.

Thank you so much and I look forward to having a conversation with you.

Respectfully,

Gerardo Castellanos

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