Jason Gray's resume

Jason R. Gray, CPA, MBA, MAC

*** ***** ***. **, ***. # 4511│ Atlanta, GA 30308│404-***-**** │ *****.****@******.***.***

SUMMARY

Financial executive with 10+ years of broad based experience in Fortune 500 and professional service organizations including extensive accounting, financial, and strategic reporting, planning, and analysis.

PROFESSIONAL EXPERIENCE

Ernst & Young LLP, Atlanta, GA March 2006 - November 2008

A global leader in assurance, tax, transaction and advisory services.________________________________________

M&A/Transaction Support – Manager

▪ Led/Participated in approximately 40+ buy-side non-industry specific due diligence engagements for either private equity or corporate buyers ranging from a purchase price of ten million to several billion.

▪ Managed (performance evaluation, training, etc.) direct reports during an engagement.

▪ Assessed the target company’s quality of earnings (i.e., cash flow), working capital and assets (on or off balance sheet), and forecasts through reviewing accounting records and conducting comprehensive discussions and interviews with management and their advisors.

▪ Identified issues and correlated due diligence findings for purchase price reductions, deal structuring, post-acquisition steps, or deal termination.

▪ Identified key business drivers, trends in profitability and areas of risk (e.g., customer concentration).

Significant accomplishments include:

▪ Advised several clients that their target company’s forecast were aggressive and should be reevaluated for purchase price adjustments or deal termination.

▪ Performed industry research to evaluate a client’s purchasing rationale which resulted in the deal being terminated. This was a planned residential deal prior to the sub prime debacle occurring.

▪ Provided a Bio-Tech client an analysis of GAAP earnings versus reported earnings versus cash flow which resulted in the deal being terminated given the client’s objective.

▪ Reviewed and assisted with purchase agreement structuring to alleviate any disagreements.

REYNOLDS AMERICAN (NYSE: RAI), Winston-Salem, NC June 2002 - February 2006

Second largest cigarette manufacturer in the United States.________________________________________

Consolidations/Reporting – Financial Analyst III

▪ Ensured that the monthly consolidated closing process was performed accurately and in accordance with GAAP/SOX for 35+ business units and 2 joint ventures (SFAS 52) on a timely basis.

▪ Managed a team of two direct reports along with indirect reports throughout the Company.

▪ Reviewed, prepared, analyzed and reconciled company wide account reconciliations.

▪ Prepared and assisted with SOX compliance as it related to my areas of responsibility.

▪ Provided assistance to internal and external auditors in their quarterly reviews and annual audits.

Forecasting/Capital Budgeting/Project Tracking/Asset Management – Analyst

▪ Coordinated/prepared/presented the capital plan (~150M – 2004 planned spends) for all areas of RAI, along with managing/operating the project management and capital budgeting system.

▪ Wrote-up/analyzed capital proposals for their: earnings, cash flow, IRR, and NPV impact.

▪ Managed major capital projects from proposal through implementation, capitalization and post audit.

▪ Assisted with impairment (SFAS 142), ARO (SFAS 143), disposition, and surplus asset analysis.

▪ Coordinated with Treasury on equipment F/X hedging (SFAS 133); resulting in 10M gain.

Jason R. Gray, CPA, MBA, MAC Page 2

Significant accomplishments include:

▪ Assisted with the financial merger integration of B&W and Reynolds Tobacco.

▪ Saved RAI millions by constantly keeping the executive management informed as to the “bonus” depreciation rules and its benefits (capital expenditure acceleration, lease vs. buy).

▪ Led a team that capitalized 75% of a 3 year 105M CIP backlog within 3 months of 12/31/03 for audit/SOX compliance.

▪ Streamlined the closing process by one day through automating manual processes.

IBM – Financial Analyst, Research Triangle Park, NC June 2000 – April 2002

________________________________________

▪ Managed San Jose and Rochester’s construction-in-process (250M+), and determined the appropriate accounting treatment through communication with site engineers and planners.

▪ Developed monthly measurement analysis packages and presented to management.

▪ Performed quarterly peer review analysis for all U.S. Accounting Center WIP accountants and presented results to senior management.

▪ Accumulated, organized, and reported information from the IBM centralized database.

▪ Assisted with the conversion and reengineering of the capital tracking facility (CTF) to SAP.

KPMG LLP– Tax Specialist, Harrisburg, PA June 1998 – June 2000

A global leader in assurance, tax, transaction and advisory services.

________________________________________

▪ Prepared Partnership, S and C Corporation tax returns; these included multi-state returns, FAS 109 calculations, consolidations, tax research, and IRS compliance issues.

▪ Performed Personal Financial Planning analysis and projections for various high net worth clients.

▪ Performed detailed financial audits, statements, attestation reports and reviews for public and nonpublic clients and recommended improvements in system procedures, documentation, and internal controls.

▪ Worked on cash flow projections for several health care facilities to determine the most beneficial alternative: sell outright, lease, or an option arrangement.

▪ Worked with the following industries: manufacturing, retail, distribution, and real estate.

EDUCATION

▪ MBA (2005), Wake Forest University, Winston-Salem, NC

▪ Masters (1998) in Accounting, North Carolina State University, Raleigh, NC

▪ BS (1997) in Accounting, North Carolina State University, Raleigh, NC

SKILLS

Excel, Word, PowerPoint, Outlook, Lotus Notes & 1-2-3, Peoplesoft, Nvision, SAP, DB2 database

AFFILIATIONS

American Institute of Certified Public Accountants (AICPA)

North Carolina Association of Certified Public Accountants (NCACPA)

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