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Resume of David M. Herman

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David Herman

This document is a resume for David M. Herman, CPA. It summarizes his career experience in auditing and accounting. He has over 25 years of experience providing auditing, accounting, and consulting services to a variety of industries. His experience includes performing audits, Sarbanes-Oxley testing, and internal auditing for various companies, governments, and non-profits. He is a licensed CPA in multiple states and maintains all continuing education requirements.

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David M. Herman, CPA 14570 SW Glenbrook Road Beaverton, Oregon 97007 Email: riverview_drive@yahoo.com ____________________________________________________________________________ CAREER SUMMARY Core Services Performed: Industry Exposure: 1 Audits, Reviews and Compilations Government contractors 2 OMB A-133 Audits Small Businesses 3 Compliance Audits Casinos/Gaming 4 Internal Audits Financial Services 5 County Government Audit Large, multi-state not-for-profits 6 HUD Audit Indian Tribes 7 Sarbanes-Oxley Testing & Documentation Manufacturing 8 401(K) Plan Audits SEC Companies - Internal Audit 9 Licensed California Tax Preparer (CTEC) Automobile Dealerships 10 Lead fieldwork auditor, including extensive travel Healthcare Facilities PROFESSIONAL EXPERIENCE: Short-term/Projects Auditor & Additional Classroom Instruction Received July 2014 Present Collaborated with CPA firm during busy season. Performed audit procedures including review of audit files. Performed many audit procedures, helping management complete a large project on time. Educational course taken in health care procedures and operations of an assisted living facility. Currently enrolled in a course involving payroll processing procedures and labor law. Egghart & Associates, CPAs, LLC, Reno, NV Senior Auditor January 2014 June 2014 Member of team performing financial audits of tribal governments and tribally owned casinos. Conducted engagement planning procedures; Performed walk-throughs of critical internal control processes; assess and document internal control systems; testing of internal controls; collaborated with preparation and review of financial statements. Key & Associates, P.C., Silver Spring, MD Auditing Supervisor September 2010 October 2013 Lead fieldwork auditor on several financial and compliance audits; supervisory duties involved planning, execution and completion of audits, including financial statement preparation and report preparation; conducted other ad hoc projects including investigations of alleged fraud;
Assess internal controls, identify clients organizational and operational strengths and weakness; perform walkthroughs (interview) clients management concerning operation of internal controls; test and document testing of internal controls. Evaluate clients general ledger system and consistency the Generally Accepted Accounting Principles (GAAP); Evaluate financial health of clients using analytical procedures; identify potential going-concern issues or misstatements. Substantial involvement with clients senior management, including making presentations to governing boards and/or board of directors; provided advice and written recommendations to improve internal control and other operational matters; Sarbanes-Oxley/Internal Auditing Consultant Orange County, CA November 2007 September 2010 Periodically engaged in Sarbanes-Oxley projects or similar projects through Robert Half International or other companies. The projects generally require considerable testing, designing and developing tests from scratch, and documenting test results. Clients have included an online electronics retailer, a real estate services company, and building materials supplier. Performed a variety of SOX procedures including walk-throughs, narratives, test work, preparing summary reports and internal control recommendations. Services covered nearly all accounting and financial processes, such as: o Revenue recognition & Corporate Governance o Expenditures/Accounts Payable & Fixed Assets o Payroll & Stock Options o Closing the Books and SEC Reporting; End User Computing (EUC) o Cash & Accounts Receivable Impac Mortgage Holdings, Inc., Irvine, CA Senior Internal Auditor September 2005 - November 2007 Planning, performing, documenting, and reporting of financial and operational audits, plus special projects. Significantly visible position involving frequent contact with senior managers/executives. Developing internal audit programs and audit tests from scratch. Prepared reports for distribution to the CEO, CFO, President, and the Audit Committee of Board of Directors. Improved Impacs finances by identifying problems with collection of accounts receivable; helped management develop a new system for monitoring and collecting accounts receivables. Lead staff person conducting Impacs 2007 Corporate Risk Assessment project, evaluating Impacs liquidity risk management, credit and default risk management, technology utilization, and corporate operations. Performed Sarbanes-Oxley test procedures pertaining to corporate taxation, accounting, financial reporting, and secondary marketing. Performed detailed financial analysis and post-due diligence related an acquisition. Evaluated credit-worthiness of third-party brokers; developed criteria to evaluate credit risks; recommended how to approve brokers for credit extensions.
Rossi, Doskocil & Finkelstein, LLP, Long Beach, CA Audit Senior/Senior Accountant November 2004 - June 2005 Local CPA Firm Lead auditor and effective at conducting audit planning sessions and communicating issues involving capital leases, long-term debt, current portion of debt and other matters. Supervised junior staff members. Prepared drafts of Form 1040 tax returns of several high income and high net-worth individuals. Prepared litigation support analysis used by the Firms partners. John L. OBrien & Company, CPAs, Seattle, WA Senior Accountant October 1999 - May 2004 A Local Seattle firm with three partners and seven CPAs (Firm was sold to Watson & McDonell, PLLC). Audit Senior on several engagements, with much contact with client management; Preparing financial statements and footnote disclosures. Client base included nonprofits, A-133 clients, a community bank, a large Indian Tribe, and small businesses. Devised efficient and effective audit tests subsequently used in future audits, thereby increasing the Firms productivity. Chinook Winds Casino, Lincoln City, OR Internal Audit Manager February 1998 - June 1999 Multi-million dollar 625-employee organization owned by the Confederated Siletz Tribe High visibility profile, with reporting line to the General Manager of the Casino and the Chairman of the Tribal Gaming commission. Managed and executed all phases of audits of departments, assessing operational and financial effectiveness. Inter-departmental peacemaker and referee, increasing effective teamwork and productivity. Helped Deloitte & Touche during their audit fieldwork. Prepared internal audit reports used by Deloitte to assess the effectiveness of the Casinos internal controls. Provided management with detailed analysis showing how to improve the profitability of a marketing promotion strategy; collaborated with the CFO creating a food waste measurement system, improving efficiency and profitability. Performed other financial analysis, helping Chinook Winds operate more profitably. EDUCATION & PROFESSIONAL LICENSES Oregon State University, Corvallis, Oregon Post Baccalaureate Certificate in Accounting, March 1997 Beta Alpha Psi Accounting Honor Society University of Oregon, Eugene, Oregon Bachelor of Science degree, Telecommunications, Minor in Economics, 1983 CPA licenses: Oregon: 10211; Washington: 20019; California: 90751; Maryland: 26912. All CPA licenses are active; continuing professional education (CPE) is current/up to date. Member of AICPA and Oregon Society of CPAs

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Resume of David M. Herman

  • 1. David M. Herman, CPA 14570 SW Glenbrook Road Beaverton, Oregon 97007 Email: riverview_drive@yahoo.com ____________________________________________________________________________ CAREER SUMMARY Core Services Performed: Industry Exposure: 1 Audits, Reviews and Compilations Government contractors 2 OMB A-133 Audits Small Businesses 3 Compliance Audits Casinos/Gaming 4 Internal Audits Financial Services 5 County Government Audit Large, multi-state not-for-profits 6 HUD Audit Indian Tribes 7 Sarbanes-Oxley Testing & Documentation Manufacturing 8 401(K) Plan Audits SEC Companies - Internal Audit 9 Licensed California Tax Preparer (CTEC) Automobile Dealerships 10 Lead fieldwork auditor, including extensive travel Healthcare Facilities PROFESSIONAL EXPERIENCE: Short-term/Projects Auditor & Additional Classroom Instruction Received July 2014 Present Collaborated with CPA firm during busy season. Performed audit procedures including review of audit files. Performed many audit procedures, helping management complete a large project on time. Educational course taken in health care procedures and operations of an assisted living facility. Currently enrolled in a course involving payroll processing procedures and labor law. Egghart & Associates, CPAs, LLC, Reno, NV Senior Auditor January 2014 June 2014 Member of team performing financial audits of tribal governments and tribally owned casinos. Conducted engagement planning procedures; Performed walk-throughs of critical internal control processes; assess and document internal control systems; testing of internal controls; collaborated with preparation and review of financial statements. Key & Associates, P.C., Silver Spring, MD Auditing Supervisor September 2010 October 2013 Lead fieldwork auditor on several financial and compliance audits; supervisory duties involved planning, execution and completion of audits, including financial statement preparation and report preparation; conducted other ad hoc projects including investigations of alleged fraud;
  • 2. Assess internal controls, identify clients organizational and operational strengths and weakness; perform walkthroughs (interview) clients management concerning operation of internal controls; test and document testing of internal controls. Evaluate clients general ledger system and consistency the Generally Accepted Accounting Principles (GAAP); Evaluate financial health of clients using analytical procedures; identify potential going-concern issues or misstatements. Substantial involvement with clients senior management, including making presentations to governing boards and/or board of directors; provided advice and written recommendations to improve internal control and other operational matters; Sarbanes-Oxley/Internal Auditing Consultant Orange County, CA November 2007 September 2010 Periodically engaged in Sarbanes-Oxley projects or similar projects through Robert Half International or other companies. The projects generally require considerable testing, designing and developing tests from scratch, and documenting test results. Clients have included an online electronics retailer, a real estate services company, and building materials supplier. Performed a variety of SOX procedures including walk-throughs, narratives, test work, preparing summary reports and internal control recommendations. Services covered nearly all accounting and financial processes, such as: o Revenue recognition & Corporate Governance o Expenditures/Accounts Payable & Fixed Assets o Payroll & Stock Options o Closing the Books and SEC Reporting; End User Computing (EUC) o Cash & Accounts Receivable Impac Mortgage Holdings, Inc., Irvine, CA Senior Internal Auditor September 2005 - November 2007 Planning, performing, documenting, and reporting of financial and operational audits, plus special projects. Significantly visible position involving frequent contact with senior managers/executives. Developing internal audit programs and audit tests from scratch. Prepared reports for distribution to the CEO, CFO, President, and the Audit Committee of Board of Directors. Improved Impacs finances by identifying problems with collection of accounts receivable; helped management develop a new system for monitoring and collecting accounts receivables. Lead staff person conducting Impacs 2007 Corporate Risk Assessment project, evaluating Impacs liquidity risk management, credit and default risk management, technology utilization, and corporate operations. Performed Sarbanes-Oxley test procedures pertaining to corporate taxation, accounting, financial reporting, and secondary marketing. Performed detailed financial analysis and post-due diligence related an acquisition. Evaluated credit-worthiness of third-party brokers; developed criteria to evaluate credit risks; recommended how to approve brokers for credit extensions.
  • 3. Rossi, Doskocil & Finkelstein, LLP, Long Beach, CA Audit Senior/Senior Accountant November 2004 - June 2005 Local CPA Firm Lead auditor and effective at conducting audit planning sessions and communicating issues involving capital leases, long-term debt, current portion of debt and other matters. Supervised junior staff members. Prepared drafts of Form 1040 tax returns of several high income and high net-worth individuals. Prepared litigation support analysis used by the Firms partners. John L. OBrien & Company, CPAs, Seattle, WA Senior Accountant October 1999 - May 2004 A Local Seattle firm with three partners and seven CPAs (Firm was sold to Watson & McDonell, PLLC). Audit Senior on several engagements, with much contact with client management; Preparing financial statements and footnote disclosures. Client base included nonprofits, A-133 clients, a community bank, a large Indian Tribe, and small businesses. Devised efficient and effective audit tests subsequently used in future audits, thereby increasing the Firms productivity. Chinook Winds Casino, Lincoln City, OR Internal Audit Manager February 1998 - June 1999 Multi-million dollar 625-employee organization owned by the Confederated Siletz Tribe High visibility profile, with reporting line to the General Manager of the Casino and the Chairman of the Tribal Gaming commission. Managed and executed all phases of audits of departments, assessing operational and financial effectiveness. Inter-departmental peacemaker and referee, increasing effective teamwork and productivity. Helped Deloitte & Touche during their audit fieldwork. Prepared internal audit reports used by Deloitte to assess the effectiveness of the Casinos internal controls. Provided management with detailed analysis showing how to improve the profitability of a marketing promotion strategy; collaborated with the CFO creating a food waste measurement system, improving efficiency and profitability. Performed other financial analysis, helping Chinook Winds operate more profitably. EDUCATION & PROFESSIONAL LICENSES Oregon State University, Corvallis, Oregon Post Baccalaureate Certificate in Accounting, March 1997 Beta Alpha Psi Accounting Honor Society University of Oregon, Eugene, Oregon Bachelor of Science degree, Telecommunications, Minor in Economics, 1983 CPA licenses: Oregon: 10211; Washington: 20019; California: 90751; Maryland: 26912. All CPA licenses are active; continuing professional education (CPE) is current/up to date. Member of AICPA and Oregon Society of CPAs