Manager Process Improvement

Guy L. Cochran, CPA

**** **** **** ************, ** 30135 ***********@*****.***

Home 770-***-**** Cell 770-***-****

SUMMARY

Results oriented Big 4 CPA with eleven years audit experience with increasing levels of responsibility. Dynamic problem solver. Significant experience with SEC Reporting, including 10-Q, 10-K and 8-K documentation. Financial statement preparation and restatement. GAAP Subject Matter Expert, including research and interpretation. Significant technical skills in the following areas:

■ SEC Reporting, including Restatements ■ SOX Compliance including Design and Testing

■ Big 4 Public Accounting Firm ■ Process Improvement

■ GAAP Research and Interpretation ■ Audit Planning and Supervisory Experience

■ External and Financial Reporting ■ Financial, Compliance and Special Purpose Auditing

PROFESSIONAL EXPERIENCE

Ernst & Young, LLP, Atlanta, GA. Jan 2011-Aug 2011

Audit Manager

Responsible for the strategic planning and performance of audits that included accurate and timely filings of clients’ annual reports and yearly and quarterly financial statements.

■ Identified, researched and applied relevant GAAP guidance for complex accounting issues such as regulatory accounting, impairment of intangibles and goodwill, revenue recognition and restatements, and discontinued operations.

■ Lead Sarbanes-Oxley compliance audits by coordinating and performing evaluations of internal controls for SEC reporting while working closely with clients’ internal audit department and/or senior management, including identifying and implementing SOX efficiency opportunities.

■ Perform a critical review of clients’ SEC filings, certain registration statements and annual financial statements.

■ Direct all aspects of client service delivery, including scheduling, staff supervision and development, coordination with other service lines, monitored project status and communicated finding to partners and senior management.

■ Industry experience included publicly traded, Fortune 1000 companies in the healthcare, nuclear detection equipment and other manufacturing, financial services, and insurance.

Independent Contractor, Atlanta, GA Jan 2009- Dec 2011

Various contract assignments included the following:

■ Georgia Gulf Corporation: member of a 3 person team responsible for preparing and filing the corporation’s SEC reports, including restatements for the years 2009, 2008 and 2007.

■ Premier Exhibitions: responsible for preparing and filing the corporation’s SEC reports; performed technical accounting research on significant transactions and ensured that new accounting guidance was implemented; prepared quarterly and annual SEC documents (10-Q, 10-K, and 8-K).

■ Wendy’s Arby’s Group: responsible for preparing and filing the SEC reports, performed technical accounting research on significant transactions and ensured that new accounting guidance was implemented.

Accume Partners, Atlanta, GA Jun 2007-Jan 2009

Senior Manager

Responsible for the financial services practice and development in the Southeast United States, supervising a team of consultants. Served as firm SEC, SOX, external reporting and GAAP Subject Matter Expert.

■ Drafted financial statements, disclosures and specific issues associated with the 10-K, earnings releases and 10-Q for clients in the financial services, pharmaceutical, construction and technology industries.

■ Managed technical accounting projects for clients in the real estate, pharmaceutical, technology and financial services industries.

■ Numerous Sarbanes-Oxley engagements focusing on design, testing and process improvement.

■ Responsible for developing and maintaining productive relationships with client management.

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KPMG LLP, Atlanta, GA Jul 2004- Jun 2007

Risk Advisory Services Manager, Jul 2005 – June 2007

Assisted clients with Sarbanes-Oxley scoping exercises to ensure that documentation and testing were appropriate. Prepared standardized process and control documentation ensuring that all financial statement risks were mitigated.

■ Responsible for planning and supervising staff performing SAS 70 audits.

■ Responsible for providing technical knowledge and leadership to internal audit staff for testing and issue remediation.

■ Performed technical research on PCAOB standards governing Sarbanes-Oxley Section 404 and monitored various companies’ compliance with standards.

■ Responsible for planning and supervising staff performing business process improvement projects.

■ Three month project at National Practice developing second generation Sarbanes-Oxley methodology.

Audit Manager, Jul 2004 – July 2005

Responsible for planning, supervising and completing integrated audit engagements including SOX compliance and SEC reporting procedures.

■ Provided clients with opinions on financial statements and internal control compliance adhering to Sarbanes-Oxley legislation.

■ Communicated results and findings directly to senior management through conference and report delivery.

■ Responsible for developing and maintaining productive relationships with client management.

■ Industry experience included Fortune 1000 companies in financial services and manufacturing.

Porter, Keadle Moore, Atlanta, GA Oct 2003- Jul 2004

Senior Auditor

Responsible for designing audit plans, supervising teams of staff auditor and reviewing SEC filings for small banks and various subsidiaries.

■ Performed substantive procedures over accounts in order to obtain reasonable assurance that balances were stated in accordance with GAAP.

■ Used analytic procedures to assess financial statements and that key accounts were reasonable and consistent.

■ As part of audit planning, responsibilities included assessing client risk, timing of substantive and controls testing and staffing needs.

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■ Engaged in quarterly reviews of financial statements.

PricewaterhouseCoopers, Memphis, TN and Atlanta, GA May 1999- Jun 2003

Senior Auditor

Designed audit plans, supervised teams of staff auditors and reviewed SEC filings for large banks and various subsidiaries.

■ Senior auditor on three year financial statement re-audit of national government sponsored mortgage banking entity.

■ SEC filing experience (10-Q and 10-K filings) for $120 billion bank headquartered in Atlanta, GA and $38 billion bank headquartered in Memphis, TN.

■ Worked exclusively with senior management in developing audit plans.

■ Coordinated financial statement audits of 23 separate associations as part of the Federal Land Bank audit.

■ Reviewed financial statements, analyzed transactions, researched GAAP and determined appropriate accounting and necessary disclosures for a three year re-audit.

■ Extensive team management experience included managing a team of 10 staff and seniors during three-year financial statement re-audit.

■ Interest rate swap and cash flow swaps experience (derivatives).

EDUCATION

Master of Accountancy University of Mississippi, Oxford, MS 1999

Bachelor of Science in Biology University of Mississippi, Oxford, MS 1996

CERTIFICATION

Certified Public Accountant, Georgia

AFFILIATIONS

American Institute of Certified Public Accountants

Graduate of the Paul Barrett School of Banking, Memphis, TN

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