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Work experience

Apr 2008Present

Chief Financial Officer

Apollo, Inc.

An early stage e-commerce software company.Responsible for all finance and legal matters including capital acquisition, contract negotiations, financial operations and controls, fraud prevention, investor relations, business plan and model development, and accounting.Currently negotiating the Company’s sale.

Jun 2004Mar 2008

Director, Technical Accounting & Reporting

The AES Corporation

AES Corporation is a Fortune 250 electricity generation and distribution company with 150 operations in 29 countries generation $16 billion in revenue.Responsible for redesigning, improving, and managing the Company’s 300+ person world-wide accounting organization’s assessment of accounting matters, policies, and processes regarding historical and prospective accounting and reporting matters.

Key Achievements

·Management, coordination, and review of 300+ internal accountants located throughout 29 countries as well as external auditors and consultants throughout the restatement process at The AES Corporation for 2,500+ accounting assessments from 1995 to 2004, resulting in 75+ material errors and restatement of public consolidated financial statements.

·Reorganized, trained, and managed local and international accounting and finance professionals (300+) at The AES Corporation to improve efficiency, relevancy, and accuracy of accounting assessments and disclosures for historical and prospective transactions; GAAP knowledge; policies, procedures, and processes; financial controls and SOX remediation; and intra- and inter-departmental communications and cooperation. Implemented technology based solutions to achieve improvements.

Experience Highlights at The AES Corporation

·Re-designed and managed AES’s monthly, quarterly, and annual procedures and policies. Responsible for the oversight of 7 directors and 3 managers: 4 corporate regional directors (North America, South America, Asia/Middle East, Europe/Africa); director of SEC reporting; director of policy; director of mergers/acquisitions; 2 technical accounting managers; and 1 derivatives senior manager.Quarterly work load not limited to the following:

oManagement, review, and documentation of 80-100 material accounting matters;

oQuarterly SEC filings and 8-K matters for AES and 5 subsidiary registrants;

oPrioritization, review, and training of 5-10 policies;

oOversight and due diligence of 15-25 proposed mergers/acquisitions;

oReview of accounting controls;

o3-5 training seminars, and

oImplementation of new accounting standards.

·Technical liaison to the board of directors, audit committee, external auditors and regulatory agencies responsible for providing written and oral communications regarding all material accounting and disclosure matters.

·Developed and managed the corporate Disclosure Committee policy, procedures and processes by simultaneously enhancing and streamlining the communications among the following divisions:Treasury, Internal Audit, SOX, Legal, Business Development, Tax, Investor Relations, Risk Management and Accounting.

·Training of 300+ business global accountants regarding US GAAP and SEC reporting issues including development and management of monthly web-ex sessions in 29 countries, development of on-line training models, curriculum development and presentation at quarterly AES Financial Leadership programs at the University of Virginia’s Darden School of Business, and curriculum development and presentation at AES’s Annual Global Finance and Accounting conferences.

·Evaluation of internal controls for SOX including determination of material weaknesses and significant deficiencies and development and implementation of remediation plans in areas including accounting for derivatives, contract analysis, and foreign currency accounting.

·Centralized management of monthly accounting for derivatives and hedging activities improving record keeping and documentation, policy, valuations, and consolidation for 200+ derivative transactions.

·Key advisor to Chief Accounting Officer in determining direction of the Accounting organization including personnel policy, hiring, organizational structure, departmental goals, special projects, personnel development, and process and procedure improvements, all with an emphasis on enhanced service levels and efficiencies.

·Technical accounting analysis and policy on complex issues related to historic and prospective transactions include: revenue recognition, commodity & financial derivatives and hedges including embedded derivatives, foreign currency accounting, business purchase combinations, corporate and subsidiary financings including troubled debt financings, discontinued operations, stock-based compensation, consolidation analysis, capital and operating leases, investments in debt and equity securities, impairment analysis, pension and OPEB, sale of real estate, subsidiary capital transactions, asset retirement obligations, earnings per share, segment reporting, fair value accounting and valuations, capitalization of property/software/interest, cost and equity method investments, cost associated with exit or disposal activities, accounting for servicing financial assets, accounting for changes and errors, contingencies, income taxes, non-controlling interest, R&D, and regulatory accounting.

Jan 2000Sep 2003


AT&T Wireless/TeleCorp PCS

AT&T Wireless Services, Inc. & TeleCorp PCS, Inc. – Arlington, Virginia

Consultant, AT&T WirelessApril 03 – September 03

Director of Finance, AT&T Wireless/Controller – TeleCorp SubsidiaryFebruary 02 – March 03

Director of Finance, Assistant Controller – TeleCorp PCSJanuary 01 – January 02

Manager of SEC Reporting and Technical Accounting, TeleCorp PCS January 00 – December 00

TeleCorp PCS, Inc. began business operations in 1999 as a wireless telephone service provider co-branded with AT&T Wireless Services serving 14 states and Puerto Rico.AT&T Wireless purchased TeleCorp PCS in February 2002 and transitioned its accounting operations by the fall of 2003.TeleCorp was a fast-paced, high-growth company that in 3 years grew from 0 customers and $0 revenue to more than 1 million customers and over $1 billion in revenues.

Key Achievements

·Improved SEC reporting at TeleCorp PCS/AT&T Wireless by increasing timeliness of filings and adherence to SEC rules and regulations successfully filing S-1 initial public offering, four S-4 high-yield debt offering filings, and S-4 merger filings as well as timely 10-Q and 10-K filings for 7 registrants.

·Exhibited leadership role through the departmental design, management as well as training of more than 150 professionals at TeleCorp PCS/AT&T Wireless resulting in improved processes, controls, financial systems, and actionable internal management reporting in a high-demand, high-growth, fast-paced corporate environment that grew exponentially from $0 to $1B in revenue in 3 years.

Responsible for entire controller’s organization of 150+ accountants in multiple locations delivering all internal and external financial reporting, financial systems management, technical accounting analysis, internal/external audit coordination, and management of operations of the controller organization supporting all departments of the Company.Experience highlights included but are not limited to the following:

·Subsequent to due diligence and acquisition of Tritel PCS, I decided to implement a reverse systems integration to Tritel’s PeopleSoft ERP.Functional lead and Steering Committee member for integration of all sub-systems and successfully completed implementation improving process controls, system design, procedural flow documentation, internal management reporting, reporting to the Board of Directors, operating sub-system output, and more efficient consolidation.Improved close timing from close day 15 to close day 2.

·Personnel management of 150+ accountants including attracting/retaining superior talent, budgets, and compensation.HR management including reviews to motivate under-performers and reward excellence.

·Securities & Exchange Commission compliance and reporting for 7 registrants including multiple S-4 filings for four high yield offering totaling $1.4B and an acquisition of a public traded Tritel PCS valued at $4.9B.

·Technical accounting analysis and accounting policy including revenue recognition, derivative financial instruments, acquisitions, stock-based compensation, special purpose entities, non-cash exchange transactions, sale-lease back transactions, intangible assets, and subsidiary debt guarantor disclosure.

·Due diligence related to mergers, sales of operational units, and all material contracts and transactions.

·Redesigned and managed the preparation and communication of analysis of financial statements, actual-to-budget and key performance indicator reports, and new accounting developments to executive management and board of directors.

·Monthly operational review with CFO and COO for 10 operating units and 7 functional departments resulting in analysis of revenue opportunities leveraging best of practice results and cost savings from efficiencies and synergies. Strong inter-departmental coordination with Treasury, Tax, Investor Relations, HR, and Financial Operations improving level of service to other departments.

·Established and implemented accounting policies and streamlined financial controls.Management of operations accounting including GL, AP, AR, Revenue, Payroll, and Capital Management.

Jan 1999Jan 2000


Primary responsibilities included financial audits, reviews, due diligence and consulting for both public and private companies. Provided service in the following industries; telecommunications and technology.Managed teams from 5 to 20 people.

Jun 1996Jan 1999


Primary responsibilities included financial audits, reviews, due diligence and consulting for both public and private companies. Provided service in the following industries; commercial transportation, real estate, manufacturing, \and retail.Managed teams from 5 to 20 people.



An expert financial professional with excellent business acumen, whose career has consistently demonstrated in-depth leadership in designing, managing, and improving corporate accounting and finance organizations providing solutions beneficial to both internal and external stakeholders.A professional who provides adept, hands-on management with a proven track record of success within all disciplines within a corporate accounting environment, including:

·SEC compliance and reporting ·Technical accounting·Policy·Superb written and oral communication skills

· Creating/managing strong financial controls/SOX remediation·Key performance indicator and budget analysis

·Financial statement preparation and analysis·Managing and motivating team members internationally

·Financial systems development and management·Monthly close/consolidation/reconciliations/recordkeeping

· Implementation, training, and adherence of new and existing accounting standards – GAAP & IAS

·Inter- and intra-departmental organization development focused on relevant and actionable information

·Timely responsiveness to deliverables within high-demand atmosphere with continuous improvement efforts


Certified Public Accountant

Virginia Board of Accountancy