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EDUCATION
San Diego State University
Master of Science, Accountancy, emphasis in Taxation (1995)
Bachelor of Science degree in Business Administration, emphasis in Finance (1991)
AFFILIATIONS
Member of California Society of Certified Public Accountants
Member of American Institute of Certified Public Accountants
Member American Bankruptcy Institute
Member of Association of Certified Fraud Examiners
EXPERIENCE
NGS, LLP formerly Goddard Accounting Services, Carlsbad, CA (1998 – present)
Certified Public Accountant – Provide accounting services for individuals, Corporations, and Bankruptcy Estates. Certified Fraud Examiner. Certified Insolvency and Restructuring Advisor.
Current and former clients include Pinnfund, USA, OCRIC Companies, Inc., Alliance Leasing Corporation, Capital Works, LLP, Astronomical Research Cameras, Inc., American Mortgage Fund, and American Home Protection Corp.
In addition to traditional accounting and tax services, I provide the following services: Forensic and Reconstruction Accounting, Start-up Assistance, Accounting System Installations, Business Plans and Financial Forecasts, specializing in Bankruptcy Liquidations and Reorganizations. Served as accountant with U.S. Bankruptcy Court approval for Pinnfund USA and Alliance Leasing Corporation in Chapter 11 Bankruptcy.
Have led large engagements involving fraud and white-collar crime. Worked on fraud, Bankruptcy and criminal cases in conjunction with the F.B.I., Postal Inspector’s Office and the U.S. Attorney’s Office. Testified before the Grand Jury and in Federal District Court. Have assisted in recovering millions of dollars in cash and assets on behalf of bankruptcy estates.
PriceWaterhouseCoopers formerly Coopers & Lybrand, L.L.P., San Diego, CA (1994- 1998)
Senior Tax Associate – Provided consulting services relating to various Chapter 11 and Chapter 7 bankruptcy matters including analysis of tax issues, tax preparation and review, reconstruction of books and records and forensic accounting.
Acted as supervisor and consultant on the following bankruptcy cases: American Mortgage Fund, Inc., AMF Financial, American Money Fund, Inc., OCRIC Companies, Inc., and Pacific Hawaiian.
Reviewed and prepared consolidated income tax returns with foreign subsidiaries. Prepared corporate and individual foreign tax credit calculations. Provided consulting services for clients on a variety of issues including
expatriate income tax, acquisitions, business plans, and state and local tax issues.
Prepared and reviewed tax accruals for audited financial statements. Strong background in the research and experimentation credit, section 382 loss limitations and manufacturer's credit. Reviewed corporate, partnership and individual income tax returns utilizing Fast-Tax. Compiled and analyzed financial information with the aid of Lotus 1-2-3, Lotus Notes, and CLASS.
Alarmtek, Inc., San Diego, CA (1990-1993)
Controller – Presented the company's financial and operating results to the shareholders at monthly meetings.
Prepared month and year-end consolidated financial statements, budgets, and posted journal entries to the general ledger.
Generated a variety of special reports and financial analysis (discounted cash flows, net present value analysis, internal and systems control reports/procedures) with Microsoft Excel and Real World accounting
software.
Supervised accounts receivable, accounts payable, and data entry departments.
Seminars Conferences and Symposiums
• AIRA Conference Chapter 11 Bankruptcy Plan Panelist.
• Ponzi Schemes - Presentation.
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