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- Miriam C. Smith, CPA - Owner and Managing Director of A Resource
- John R. Horning - Consultant
- Team Members
Miriam C. Smith, CPA
PROFESSIONAL SUMMARY
Miriam is a CPA with over 20 years of professional experience in public accounting and industry. Miriam has worked as a Financial Consultant for over 8 years. She has comprehensive knowledge of and experience in business operations, internal controls, preparation of financial statements, financial reporting, modeling/analysis, and income tax returns. She is currently working on the CIA certification and is a member of the IIA and the AGA.
As a business owner, Miriam has successfully exceeded the client’s expectations, through professional competence, integrity and trust delivering accounting and auditing solutions for various industries and various accounting and financial requirements.
In industry, Miriam has been responsible for managing all aspects of financial control including analysis and reporting for a 30 branch network of safety supply distribution sites with a sales volume of over $30 million. Miriam supervised and managed a high volume finance department including AP, AR, Collections, Payroll, HR, Cash Management and Staff accountants. Miriam has also introduced and implemented ISO 9002 standards including process improvement and created a Quality Department for a multi-state transportation company with gross revenue of over $90 million.
As a consultant, Miriam has successfully completed financial solution engagements in the capacity of project manager, team lead, and staff augmentation in the industries of manufacturing, technology, publishing, real estate, retail, restaurant, gaming, environmental, hospitality, and film media.Miriam’s background includes software training in SQL, Visual Basic, COBOL and PICK and relational database training in Oracle, and Access.
PROJECT PROFILES
· Performed Fin 46 analysis on entities involved in New Market and Historic Tax credit deals for a banking entity. Reviewed legal and loan agreements, identified variable interest entities and variable interests, determined qualitative expected losses and primary beneficiaries, wrote related accounting memos for each deal and identified investment and consolidation amounts.
· Performed a Library Valuation and analyzed impairments and residual values for over 600 active movie titles for a public media company subject to SOP-002
· Implemented SFAS 123R for stock-based compensation using option pricing models.
· Performed Sarbanes Oxley engagements as Lead and Member. Interviewed subject matter experts, prepared documentation, identified risks, controls, and wrote test plans, tested and assessed status.
· Performed as a Team Lead for a large reconciliation project to push down purchase price accounting from corporate to subsidiary ledgers for a real estate investment trust (REIT) for 800 properties.
· As interim staff within a REIT’s redevelopment department budgeted/forecasted, analyzed and fluxed over $200 million in projects and related capitalized costs until the department was fully staffed.
· Performed analysis including valuation and impairment for sales, for financial reporting and for implementation of new accounting pronouncements. Analyzed partnership agreements and calculations as part of implementation of Fin 46.
· As staff and staff augmentation, prepared due diligence and valuations, general ledger reconciliations, and financial statements as well as monthly P&L analysis and review.
· Developed and wrote a training program for ISO 9002 and facilitated the training program for seven sites nationally.
· Performed month-end close, calculated accruals, prepared journal entries and reconciled P&L and balance sheet accounts.
· Researched and prepared accounting memos and wrote disclosures for annual and quarterly reports.
· Wrote Hyperion, Essbase, and Oracle reports for a technology company’s bankruptcy reporting package as well as reconciled and designed reporting for the Accounts Payable system bankruptcy package.
· Managed and supervised staff accountants, and other finance staff.
· Identified and implemented changes to an equipment maintenance system for a national transportation company to reduce shrinkage and standardize processes. Responsible for implementing Vertex, a sales tax application, for a high volume national distribution corporation. Determined correct tax amount for products sold in different states; negotiated and resolved issues with state revenue departments.
John R Horning - Consultant
PROFESSIONAL SUMMARY
John is an experienced Corporate Officer with senior and general management experience and a comprehensive knowledge of planning, budgeting, acquisitions and divestures, change management, entity valuation, oversight of subsidiaries and departments such as information systems, including direct management and supervision.
As a CFO and Controller, John has a demonstrated background and comprehensive knowledge of financial reporting and analysis, preparation of financial statements, implementation of accounting rule changes, converting and integrating acquired entities accounting, internal controls, and tax.
Over the course of his career John has successfully executed operational management authority and responsibility. These include General Management responsibility at a department level, warehousing and distribution, customer service and truck dispatching at corporate levels.
CASE PROFILES
· Oversaw the administrative, financial and accounting aspects of a rapid growth subsidiary operating unit roll out and acquisition strategy.
· Evaluated numerous prospects, designed purchase agreements, and oversaw due diligence for five acquisitions, negotiated and closed two of the five.
· Initiated and had oversight responsibility for a project that turned a traditionally negative cash flow subsidiary into a profitable enterprise.
· Assisted the board of directors to divest higher risk operating units supported by new debt financing and venture capital input.
· Created and implemented a new accounting system and accounting processes, tailored to the transportation industry.
· Reorganized the accounting structure of a regional industrial distributor to result in 25% staff reductions during a 30% annual sales growth period.
· Reduced physical inventory error rate to less than 1%, in absolute dollars.
· Closed down a business from initial analysis and decision-making through to transfer of existing customer base to competitors, collection of AR, payment of employees, satisfaction of senior debt, and disposition of assets.
· Performed month-end close, calculated accruals, prepared journal entries and reconciled P&L and balance sheet accounts.
Team Profiles
Job Title: Project Director
Experience: Minimum ten (10) years of experience (with CPA, advanced degree, or subject matter expertise).
Job Title: Project Manager
Experience: Minimum eight (8) years of experience (with CPA, advanced degree, or subject matter expertise).
Job Title: Senior Accountant
Experience: Minimum five (5) years of experience (with CPA or subject matter expertise)
Job Title: Junior Accountant
Experience: Minimum of three (3) years or prior audit internship and work experience.
Job Title: Support Staff Accountant
Experience: Entry-level position with four-year degree.
