CPA,Forensic Accountant, Fraud, Bankruptcy, Audit & Financial Statements

Illinois

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SUMMARY OF PROFESSIONAL EXPERIENCE:

Chief Financial Officer:

Responsibility for the company's accounting policies, practices and procedures.

Management of the automated accounting systems. Accumulation and

disbursement of financial information. Accounts receivable and payable. Order

entry, cost accounting, monthly reporting, inventory control, payroll, internal

accounting control, and fixed assets monitoring. Tax planning, reporting, and

filing.

Certified Public Accountant:

Prepared and reviewed audits, reviews and compilations, risk management, internal

control review, state and federal tax returns and management consulting

engagements. Developed budgets, cost accounting systems, company computer

systems, employee manuals, and written company policies and procedures,

company and personal financial planning.

Certified Forensic Accounting:

Performed analysis, investigation, inquiry, tests, inspection and examination to

develop an expert opinion in matters of contract review, negotiation, trial

preparation, auditing, and divorce planning.

Certified Fraud Examiner:

Resolved allegations of fraud by obtaining evidence, taking statements, writing

reports, testifying to findings, and assisting in the prevention and detection of fraud

and white-collar crime.

Instructor:

College, vocational, and adult education; subjects including accounting, business,

and computers.

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EDUCATION, CERTIFICATIONS AND MEMBERSHIPS:

Education:

Fresno State University, BS Accounting

Federal Emergency Management Institute-Basic Incident Command Systems

Federal Emergency Management Institute Comptroller Cadre

Reality Therapy Training (Deming Theory of Management)

Marine Law Enforcement

Chelan County Reserve Police Academy

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Certifications:

CPA - Certified Public Accountant, California and Washington

CrFA- Certified Forensic Accountant, American College of Forensic Examiners International

CFE - Certified Fraud Examiner, Association of Certified Fraud Examiners

DACFA - Diplomat, American College of Forensic Accountants

EMT - Emergency Medical Technician, Washington

Standard First Aid and CPR, 2000

Standard Designated Teachers Credential, California

General Contractors License, California

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Memberships:

American Institute of Certified Public Accountants

California Society of Certified Public Accountants

Washington Society of Certified Public Accountants

American College of Forensic Examiners International

Certified Fraud Examiner Association

Hospital Financial Management Association (Past)

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Computer Technology:

Extensive professional knowledge of most popular computer applications:

Microsoft Word - develop letters, merge lists, import items

Microsoft Excel - develop spreadsheets, perform data analysis, design graphs and financial calculations

Microsoft Power Point - develop presentations

Microsoft Access - establish and manage databases, write reports, merge and sort

Microsoft Publisher - develop and publish web pages, flyers, cards, and brochures

Microsoft FrontPage - develop and publish web pages

MAS 90 - set up accounting systems, import and export data, write reports

Peachtree - establish accounting systems, produce reports and financial statements, import and export, analysis by date

ACCPAC - develop accounting systems, produce financial statements, write checks, A/P and A/R

QuickBooks - set company-wide books, develop reports, import and export, analysis by date

Intuit Pro Series - prepare state and federal income tax returns

True Value - compute financial information

CD Law - research state law

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Operating systems:

DOS

Windows 95/98/2000/XP

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CHRONOLOGY OF PROFESSIONAL EXPERIENCE:

Self-Owned Consulting Practice CPA/Owner, 1984 – Present

CPA firm employing two professionals, 5% audit, 50% tax and 45% consulting. Prepared

and reviewed audits, reviews and compilations, risk management, tax returns and

management consulting engagements. Developed budgets, cost accounting systems,

company computer systems, employee manuals, and written company policies and

procedures. Provided assistance in contract review and negotiation, forensic accounting

and trial preparation, and as an expert witness.

Computer Training Center Owner/Instructor, 1995 – 1998

Private business vocational school. Managed the design and implementation of state

approved curriculum, instructed classes, and developed business policies and procedures.

C. G. Uhlenberg Accounts Inc., CPA/Owner, 1970 – 1984

CPA firm employing 12 professionals, 50% audit, 20% tax, and 30% management

consulting. Prepared and reviewed audits, reviews and compilations, risk management, tax

returns, and management consulting engagements. Developed budgets, cost accounting

systems, company computer systems, employee manuals, and written company policies and

procedures. Audits included El Camino Hospital District (500 beds), Washington Hospital

District (450 beds), and Sequoia Hospital District (450 beds) as well as the cities of

Cupertino, Mountain View, and South San Francisco, California, the San Mateo and

Milpitas School Districts, VSL Corporation (revenues of $100,000,000), Mid-State

Mechanical Inc., and Salinas Bean Company. Provided assistance in contract review and

negotiation, trial preparation, and as an expert witness.

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PROJECTS WORK SUMMARY:

Pacific Tissue Company, GA, CFO 2000-01

Golden T. Corporation, AZ, CFO 1992-93

Cascade Medical Center, WA, CFO 1986-88

San Jose Software Consulting Inc., CA, CFO 1983-84

Town of Los Altos Hills, CA, CFO 1980-81

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AUDITS SUMMARY:

Toroda Construction Inc., Wenatchee, WA 1994

Milpitas Unified School District, CA 1976-84

Washington Hospital District, Fremont, CA 1974-84

VSL Corporation, Los Gatos, CA 1972-82

El Camino Hospital District, Mountain View, CA 1971-84

Town of Los Altos Hills, CA 1970-84

City of Mountain View, CA 1970-78

City of Cupertino, CA 1970-76

Salinas Bean Crop, Salinas, CA 1970-78

Mid State Mechanical, San Jose, CA 1970-84

San Mateo Board of Realtors, CA 1970-80

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FRAUD INVESTIGATION SUMMARY:

City - vendor collusion kick back scheme.

Hospital District - substitution of cash register receipts and removing cash.

School - student body funds, school secretary taking cash.

Construction Corporation - overstating revenue, falsification of documents,

falsification of customs reports, collusion between parent and subsidiary,

collusion between parent and customers, drugs to supplement revenues.

Medicaid Fraud - pharmacies dispensing drugs not on the formulary and

billing for formulary drugs.

Divorce - understatement of income, hiding of assets, valuations of assets,

retirement plans, taking of money from business

Service Club - substituting register receipts after hours and taking of cash.

Business Valuation – dissolution of partnerships.

Jewelry Store - taking of inventory and selling it, income not recorded.

Hospital/Doctor - transferring of income to another company; physician

intentionally not referring patients to a hospital in spite of contract to do so.

Kickbacks from machine shops to reps with government contracts involved.

Start-up fictitious product - salted gold mine.

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AUTHOR AND LECTURER:

“Fraud Prevention Through Internal Control.” Two-day course on detecting

and reducing fraud.

“Basic Bookkeeping.” Three-day, basic accounting course starting with debits

and credits and continuing through payroll and depreciation.

“Office Skills and Etiquette.” One-day course on office skills from dress to office

equipment, filing, and professional etiquette.

“Basic QuickBooks.” How to set up a company, post transactions and prepare

financial statements through the use of a practice set.

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REFERENCES:

Available Upon Request

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Or Contact Us @ 800-683-9847