Carlos Rene Lerma

Huntington Beach, California **646

714-***-****

adjnon@r.postjobfree.com

OVERVIEW

Leadership experience in all areas of accounting and finance. Skilled in Security and Exchange Commission financial reporting, technical accounting, Certified Accountant, JD Edwards, Sarbanese-Oxley testing, audits, forecasting and consolidated financial reporting. Experience with Great Plains, Hyperion Essbase, Oracle, MAS 90, SAP, FRX, Crystal Reports, Workiva, XBRL, Cognos Analytics, Microsoft Office, Excel expert level.

EMPLOYMENT

Golden Systems-C4 Distribution Company – Costa Mesa, California

November, 2019 – March, 2020 Controller

Responsible for developing and enforcing company systems, policies, and controls for the accounting department.

Responsible for protecting company assets by establishing, monitoring, and enforcing internal controls.

Responsible for AP, AR, fixed assets, payroll, inventory valuations, and Lease Accounting ASU 842.

Responsible for preparing weekly scheduled cash flow and cash requirement reports for owners and management.

Prepared and analyzed monthly financial statements including balance sheet, income statements, and cash flow.

Responsible for complying with federal, state, and local requirements. Review new and existing legislation.

Capital Group – Irvine, California

January, 2018 – July, 2019 Senior Financial Analyst, Lead

As a member of Capital Group’s trades, accounting, distribution and pricing team with reviewer responsibilities, I participated in striking the daily NAV (net asset value) for all retail and institutional funds with 1.9 trillion in assets under management and 7.3 billion annual revenue for 2018.

Primary tasks include: reviewing daily trade recaps, failed trades correction and revision, managed risk of external wires, reviewing trade exception edits, verifying Corporate Actions, and NAV impact analysis as required.

Responsible for the end of day verification of NAVs sent out to JPM, BNY Mellon, and State Street Bank.

Responsible for review of the monthly financial statements of Capital’s outsourced funds to JPM.

Responsible for private equity funds distribution, pricing, and expenses.

First American P&C Insurance Company – Santa Ana, California

October, 2016 – August, 2017 Interim Controller

Managed year-end close process including AP, AR, and GL, including reviewing journal entries, and external audit for First American P&C Insurance companies.

Responsible for the preparation of monthly consolidated financial statements, eliminations, and inter-company.

Responsible for reviewing monthly dashboard reports, including updates on YTD, QTD and MTD budget to actual variances to CFO and executive team.

Assisted in filing State quarterly financial statements including balance sheet, income statement, cash flow, equity roll forward and investment schedules.

Successfully managed three GL Accountants, two Regulatory Accountants, an Accounting Manager with two AP

Clerks and seven AR Clerks.

Implemented ASU 842 – Lease accounting changes, and researched ASC 606 – Revenue recognition standard.

Autobytel, Inc. – Irvine, California

September, 2013 – June, 2016 Senior Accountant, SEC

Responsible for month end activities including expense accruals, reversing entries, and preparing prepaid journal entries, updating all prepaid schedules, and the amortization of prepaid accounts.

Assisted with the preparation of companies consolidated financial statements, elimination entries.

Assisted in the completion of multiple acquisitions including Transfer of Funds, Deferred Acquisition Costs, integrating the opening balances General Ledger/Trial balances, Fixed Assets, Cash, Intangibles and Goodwill.

Responsible for all fixed assets additions, retirements, construction in progress, monthly depreciation journal entries, as well as fixed asset roll forward schedules tied from Great Plains fixed asset module to the GL.

Assisted in the preparation of SEC filings including reviewing and filing 10-Q and 10-K documents.

Responsible for all Software Capitalization project accounting SOP 98-1, including WIP, Amortization schedules, monthly journal entries, and quarterly impairment reviews FASB 144.

Kaiser Federal Bank, Allergan Inc. – PWC, Western Digital Corporation

October, 2007 – August, 2013 SEC Financial Reporting Accountant, Consultant

While at Kaiser Federal Bank, assisted in preparing and filing the 10-K, 10-Q and 11-K with the SEC.

Responsible for preparation of the Kaiser bank’s board package for executive committee, from trial balance to financial statement preparation.

Primary responsibilities include preparation of 10-Q, 10K financial statements, updates to Footnotes, Management Discussion and Analysis (MD&A) including liquidity, Cash Flow statement, and Risk Factors.

Assisted Kaiser’s CFO and Controller with preparing press releases (8K), financials and supporting schedules.

While supporting PriceWaterhouseCoopers (PWC) in their Allergan Medical audit engagement, reviewed, and prepared audit schedules for the HIA Pharma engagement addressing HealthCare Provider compliance issues related to Allergan’s Corporate Integrity Agreement with the Office of Inspector General.

Assisted the PWC audit team in the design and implementation of system process to expedite legal processing through Access database and proprietary program. Team researched over 15,000 HCP events and contracts.

Researched, compiled and reviewed Allergan’s HCP contracts aligned to events such as Speaker Programs, Advisory Boards and Physician workshops to comply with CIA requirements identifying outstanding contracts.

While at Western Digital, prepared and filled 10-K, and 10-Q with the Securities and Exchange Commission.

Responsible for Western Digital’s monthly/ quarterly journal entries for SFAS 123(R)/ASC-718 expense, stock awards granted, restricted stock amortization expense, stock options accrual, and legal accruals.

Responsibilities at Western Digital include Equity Roll forward schedule, Earning per Share calculation and EPS Corporate Outlook. Assisted CFO and Controller with press releases, financials and supporting schedules.

Downey Savings and Loan Association – Newport Beach, California SEC Financial Reporting Analyst

February, 2006 – September, 2007

Assisted with the preparing and filing of Downey’s 10-Q, 8-K, and 10-K with the SEC.

Performed Thrift Financial Reporting to the Office of Thrift Supervision.

Responsible for preparing and analyzing internal and external financial reports and supporting schedules including In-Store Deposits, Borrowing Interest Expense, Investment Securities Income, Deposit Interest Expense, Non-Performing Assets, Loan to One Borrower, Cost of Money, Weighted Average Interest Rate (WAIR), Consolidated Funds Review, and Qualified Thrift Lender test. Assisted Controller with monthly Board package.

Impac Mortgage Holdings, Inc. – Newport Beach, California SEC Financial Reporting Analyst

June, 2005 – January, 2006

Company liaison to outgoing external auditors (KPMG), during quarterly review and filing of 10-Q. Key contact person for auditors (Ernest Young) and management during quarterly review and year-end audit. Responsible for balance sheet, income statement analytics, client schedules, and 10-Q, 10-K comfort binder referenced to support.

Responsible for 11-K SEC filing and corresponding year-end audit of Impac’s 401-K Savings Plan. Worked closely with external auditors (Squar Milner), Plan Trustees, Controller, HR Director, and Payroll to complete client assistance package, obtain audit report and consent, and sign offs from (KPMG) prior year auditors.

Balboa Yacht Club – Corona Del Mar, California Controller

March, 2002 – January, 2005

Responsible for managing and directing general accounting activities of the yacht club including cash

management, A/R, A/P, payroll, fixed assets, and Human Resources.

Responsible for financial statements, actual to budget reporting, and cash flow projections to CFO.

Supervised staffing, scheduling, and training of A/P, A/R, and HR function for club’s staff of 53.

EDUCATION

Bachelor of Science in Business Administration, Minor in Accounting

Texas A&M University

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