Accounting Project

James Kevin Carter, CPA, CIA

One Winchester Court

Washington, Missouri 63090

Mobile: 314-***-****

***.******.***@*****.***

Over twenty six years of corporate, Big 4 and field experience--as a

Controller, Financial Director, and CPA--plus experience in the

creation of teams and systems that are much more efficient than before.

Extensive financial expertise, including leading financial functions,

the analysis of financial results and forecasts for senior management,

communication across organizations, and the re-engineering of

accounting, administrative and finance groups as well as systems.

EDUCATION

Master of Science in Accountancy, 1990

Missouri University, Columbia, Missouri

Bachelor of Science in Petroleum Engineering, 1985

Missouri University of Science & Technology, Rolla, Missouri

Currently hold CPA License in Missouri and Certified Internal Auditor

certification from the Institute of Internal Auditors.

EXPERIENCE

East Central College, Union, MO

Accounting Instructor, August 2009 to present

* College Instructor for Financial, Managerial, Tax, Cost and Intermediate

Accounting as well as Corporate Finance and Business Law at a campus of over

4,200 students.

* Serve on faculty committees and advise over 100 students.

* Responsible for putting on the annual business symposium for over 450

participants.

* Co-founding member of the Economic Development Center at East Central

College, which provides start-up and continuing business advice for a variety

of entities across the College's District.

James K. Carter, CPA, CIA, Washington, MO

Independent Consultant, March 2006 to present

* Temporary CFO for $225 million manufacturer/retailer and temporary

Controller for $200 and $400 million manufacturers.

* Provide internal controls, process improvement, policy and procedure

development, Sarbanes-Oxley Act compliance, financial transaction support,

systems design and implementation, insurance claim analysis and other

financial services to public and private companies.

* Provided start-up accounting assistance for a new coal mining company.

* Led review and revision of derivative and hedge accounting controls and

processes for a large electric utility.

* Completed independent business analyses for damage negotiations for

litigation participants.

Abengoa Bioenergy Corp., St. Louis, MO

Corporate Controller, March 2006 to June 2006

* Hired to provide controllership direction to team of 11 in plant

controllership, internal/external reporting, A/R, and A/P for a $300 million

bioethanol manufacturer (3 existing plants, 3 under construction).

* Re-engineered financial reporting process, cutting two days from the month-

and quarter-end accounting close process and reporting procedure.

* Abengoa reorganized two weeks after I started, changing the position to a

Divisional Controller over the three existing plants, so I finished the

external audit and left the company at the end of June.

RSM McGladrey, Inc, St. Louis, MO

Director - Risk Management Practice, August 2004 to March 2006

* Local Director with the accountability and responsibility for the

management, direction, and development of the strategic plan for the RSM St.

Louis Risk Management practice, created in April 2004, in the St. Louis

market.

* Lead teams of up to 25 professionals plus staff in SOX and other internal

controls and auditing engagements.

* Co-directed the initiation, development and execution of a large SOX 404

project for a subsidiary joint venture of a Fortune 50 manufacturer, leading

the North American portion of the project.

* Clients include financial institutions, manufacturers, retail, high tech,

oil and gas processors, and hospitality companies.

* Reason for leaving: Travel increased to almost 100%. Scheduled out of town

for all of 2006 and part of 2007.

Jefferson Wells International, St. Louis, MO

Director - Accounting and Finance Practice, January 2004 to August 2004

* Local Director with the accountability and responsibility for the

management, direction, and development of the strategic plan for the

Accounting and Finance practice in the St. Louis market.

* Led teams of up to sixty professionals plus staff in SOX, internal

controls, financial, tax, and reporting engagements.

* Led the initiation, development and execution of a large SOX 404 project

for a Fortune 50 manufacturer (up to 60 professionals). Part of the "Expert

Advisors" group for the entity's SOX Steering Committee.

* After significant changes in the management structure of the St. Louis

office, led teambuilding and change management functions on the new

management team.

* Primarily a project position – left for full-time position after project

was almost completed.

Huttig Building Products, Inc., Chesterfield, MO

Corporate Controller, 2003 to 2004

* Responsible for all controllership/treasury functions for a $900 million

wholesale building products distribution company (NYSE: HBP), including all

accounting and reporting, compliance with SOX, and analytical support.

* Lead a team of eight professionals plus staff in financial, analytical, and

reporting functions.

* Reorganized group to cut one day off of the close process and ten days off

of the quarter-end SEC reporting process.

* Initiated and drove the SOX Section 404 project, completing all

documentation and remediation in 2003, planned the testing process for 2004.

Presented updates on the project to the Audit Committee on a quarterly basis.

* Managed daily cash process for a term loan facility with a lockbox

arrangement, plus all debt management.

* Reason for leaving: Downsized due to corporate streamlining of G&A

expenses.

Insituform Technologies, Inc., Chesterfield, MO

Director of Finance - North America, 2001 to 2003

* Responsible for all North American controllership and treasury functions

for a $500 million construction and services company (NASDAQ: INSU),

including all treasury functions, operational and manufacturing accounting as

well as the analytical support for the operations and engineering groups.

* Lead a team of eight professionals plus staff in operational, analytical,

and shared services functions.

* Streamlined budget process to reduce preparation time while increasing

analysis of its content.

* Led analytical and reporting team that initiated restructuring in the core

business while disposing of and taking discontinued operation treatment for

non-core business acquired in 2001.

* Presented results of operations, project plans and initial scope of

compliance for the Sarbanes-Oxley Act to the Audit Committee of the Board of

Directors.

* Reason for leaving: Change in the position and travel requirements (to over

70%) from that for which I was recruited due to reorganizations and

restructurings at Insituform.

Premcor Inc. (formerly Clark Refining, now owned by Valero Refining),

1999 to 2001 (previously worked for Clark 1992-1996)

Director, Investor Relations, Financial (SEC) Reporting and Corporate

Analysis, Clayton, MO

* Responsible for all external financial reporting (GAAP financials and SEC

reporting), budgeting, strategic planning, investor relations, and other

corporate analysis for a $7 billion Fortune 500 corporation (NYSE: PCO, now

owned by Valero).

* Successfully filed SEC Form S-4 registration for high yield debt of new

Premcor entity, Port Arthur Coker Company, in a transaction characterized as

one of the most complex and difficult filings ever completed. Drafted S-1 for

use in IPO registration that was filed after I left Premcor.

* Reduced annual budget cycle by one month and redesigned budget package for

Board of Directors meeting, winning praise for its logic and format from

Executives and Board members.

* Served on Core Team in the selection of new ERP from Oracle Financials and

subsequently served on Core Team for implementation of this software product.

* Served as Director of Investor Relations starting in November 2000.

* Reason for leaving: Premcor's headquarters office planned move from St.

Louis to Connecticut.

Orion Refining Corp. (now owned by Valero Refining), Norco, LA

Controller and Principle Financial Officer, 1997 to 1999

* Responsible for all corporate and project accounting along with treasury

functions for the rebuilding of a 200,000 BPD refinery ($800 million project-

revenues of $1.5 billion per year when complete).

* Principle Financial Officer for the corporation from 1998 until leaving

while Board was searching for a CFO.

* Designed and implemented a new client-server financial system, yield

system, maintenance planning system and activated a Foreign Trade Zone while

creating integrated analytical and reporting packages.

* Managed Internal Audit and MIS while searching for new managers for these

areas.

* Set up all policies and procedures for internal audit, treasury, GAAP, and

SEC accounting and reporting.

* Reason for leaving: Severe financial difficulties at Orion.

ABB Industrial Systems, Inc., Houston, TX

Division Controller, 1996

* Led the financial team for an entity where revenues doubled in 1996 to over

$100 million. Products included the design, manufacture and implementation of

distributed/automated process control systems.

* Responsible for financial and management reporting, cash management and re-

engineering of processes.

* Led analysis for both ABB leases of equipment and the lease of ABB systems

to customers.

* Position eliminated due to downsizing of the company's corporate finance

group.

The Premcor Refining Group Inc. (formerly Clark Refining), 1992 to 1996

Refinery Controller/Manager of Accounting Services, Port Arthur, TX Refinery

* Promoted to lead the transition of accounting systems and resources at

Clark's new refinery (200,000 bpd, $1.5 billion in revenues, $160MM expense

budget) after purchase from Chevron.

* Responsible for all financial and economic analyses of operations and

capital projects while leading a team of 30 in the Accounting and MIS groups.

Cut two days from the monthly closing process.

Refinery Controller/Manager of Admin. Services, Hartford, IL Refinery

* Promoted to manage four departments (including Purchasing) at Clark's

70,000 bpd refinery.

* Designed and implemented five new systems: financial, cost, construction

tracking, payroll and yield.

* Cut annual hard and soft costs by over $2 million via a vendor alliance

program. Cut two days from the closing process.

Senior Accountant, Budgeting and Analysis, General Office, Clayton, MO

* Responsible for the PC modeling and compilation of Clark's Annual Budget

and 5-year Strategic Plan.

* Created and optimized model for truck and pipeline distribution costs for

Wholesale terminal and retail store operations.

* Provided key analytical support for merger and acquisition activity as well

as other financial analysis.

Bull Moose Tube Company, Gerald, MO

Plant Controller, 1991 to 1992

* Managed 4 departments (including Purchasing and MIS) of a welded steel

tubing manufacturing plant.

* Accountable for all plant financial, tax and cost accounting. Revised

procedures to ensure compliance with SEC and GAAP rules. Cut closing time

from 7 days to 3 days in six months.

Coopers & Lybrand, LLP, St. Louis, MO

Lead Associate, 1990 to 1991

* Performed key parts of audit, due diligence, consulting and litigation

service engagements.

* Clients included retail and manufacturing companies, refineries, law firms,

universities and state agencies.

University of Missouri-Columbia, Columbia, MO

Course Coordinator and Instructor, 1988 to 1990

* Course Coordinator for MU's Lotus 1-2-3, internal controls and computer

information systems course.

* Taught 3 sections, supervised 2 TA's, devised content of course material

and reviewed all final grades.

Schlumberger Oilfield Services, Tulsa and Elk City, OK

Field Engineer, 1986 to 1987

* Supervised crews of 2 - 12 while performing technical analyses and

treatments to oil and gas wells.

* Implemented two new systems and control procedures to keep them accurate.

ORGANIZATIONS

Institute of Internal Auditing (IIA); Missouri Association of Accounting

Educators; Financial Executives International (FEI) (Hospitality Committee,

Golf Committee); Lions Club International (past Secretary), Knights of

Columbus (past Grand Knight, past Recorder, past Chancellor, past Board Vice

President, past Board Treasurer, other offices and committees)

TECHNICAL EXPERTISE

Financial Accounting: Leadership roles in the planning and execution of

large and small financial reporting, financial analysis, internal controls,

internal audit and compliance projects across a variety of industries. Have

most recently served as temporary Controller or CFO of mid-sized companies.

Extensive experience in GAAP financial reporting and in completing

financial and debt offerings. Led the effort in the re-engineering of

financial, cost and other information systems including developing

management analysis and reporting packages to better manage the business. I

have rewritten policies and procedures and re-engineered several accounting

departments, resulting in increased effectiveness and efficiency in these

financial organizations (in consulting practices and industry).

Computer Expertise: Professional-level experience in the Microsoft Office

Professional Suite as well as demonstrated skill on IBM mainframes and

AS400s, as well as VAX systems. Implementation experience with PeopleSoft

Financials, Oracle Financials, Hyperion Essbase, JD Edwards systems and

Platinum SQL Financials.

PUBLICATIONS

1) Carter, James K. Computer Viruses: Prevention and Detection, D.R. Scott

Memorial Lectures in Accountancy, Volume XVIII, 1989, pp. 37-50

2) Carter, James K. Systems Flow Charting: A Primer of Flow Charting

Methods for Business Information Systems, a 1989 manual used in MU's two

system courses and its auditing course from 1989 through 2000.

3) Frey, Steven L. and Carter, James K. Demonstrative Evidence Clarifies

Business Litigation, Missouri Lawyers Weekly, Volume 5, Number 38,

September 23, 1991, pp. 2S-3S.

Have been responsible for drafting financial press releases, conference

call scripts, MD&A sections of 10-Qs and 10-Ks and financial

presentations as well as training programs to clients, banks, analysts,

bondholders, students, and rating agencies.

REFERENCES: References available upon request.

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