Caroline Rubin Email & Phone Number

Boston, Massachusetts, Us

Chennai, In

• Led and continue to lead the integration of the First Wind accounting team into the SunEdison culture, reporting timelines and Sarbanes-Oxley compliance.• Work cross-functionally to finalize accounting review and entries for complex transactions, including deconsolidation, acquisitions and push-down accounting. • Owner and creator of Hypothetical Liquidation at Book Value calculations for North America Utility Projects and responsible for financial review during annual audits.• Implemented a six day close by identifying and leading the implementation of Vena Solutions, an excel based management tool that dramatically reduced user-driven errors and resulted in significant efficiencies. Became a signature lead client for the tool developer by influencing the product roadmap, presenting at seminars and providing multiple reference calls.• Provide technical advice on US GAAP accounting and auditing issues to colleagues for complex project based transactions including derivatives, variable interest entities and leases.• Decreased excessive turnover in the accounting department to 1 person in 4 years. • Elected to represent First Wind as the change agent for a financial transformation currently taking place within the company.

• Implemented the Clarity FSR reporting system to create and deliver over 20 project-related financial statements. System now supports 33 financial statements.• Supported the Chief Accounting Officer in the preparation of required financial statements for a proposed Independent Public Offering (IPO).• Worked with accounting, FP&A and project finance to ensure all entries were recorded correctly and recorded to the proper entity.• Responsible for and managed the relationship with First Wind external auditors during year-end audits.

Arlington, Virginia, Us

- Responsible for researching and drafting technical papers covering a number of complex accounting transactions including derivatives, embedded derivatives and FIN 46R analysis relating to external financing of a development project as well as construction contracts. This resulted in the correct application of US GAAP in the parent’s consolidated financial statements.- Oversaw alignment with project development accounting team and developers to determine the appropriate accounting for new acquisitions/development projects. Performed review on accounting for several asset acquisitions.- In charge of completeness of contracts database for wind entities.- Responsible for six operating businesses and 17 development projects with assets totaling greater than $2 billion. Reviewed monthly and quarterly financial information for compliance with US GAAP and prepared an overall variation analysis and cash flow for all entities. - Acted as liaison between the businesses and corporate accounting, as well as with the auditors for the wind entities. Responsible for the accounting and reporting of 9 employees located in the United Kingdom and USA.-Assisted with analysis to ensure correct application of the hypothetical liquidation at book value method to determine minority interest capital accounts for tax equity investors.

Gb

- Managed an SEC registration and a financial statement/restatement audit for a regional bank, which is part of a larger system of banks who offer various methods of finance to local lending institutions. - Prepared and analyzed financial statements, footnote disclosures, and consolidations for public companies. Applied analytical techniques and ratios to the financial statements in order to develop expectations of trends and identify relationships within the financial statements. Utilized conclusions to finalize audit plan and additional testing needed.- Developed client recommendations for improvements relating to accounting policies and procedures, including design of controls to improve the derivative approval process, controls surrounding the treasury process and defining key controls surrounding various other significant accounting areas. - Planned and implemented Sarbanes-Oxley Section 404 test of controls in accordance with PCAOB guidelines which helped the client identify and remedy weaknesses in their control environment. Identified and communicated material weaknesses to client management.- Coordinated extensive review of FAS 133 interest-rate derivatives and hedges. Findings included ineffective hedges as well as significant adjustments to hedge accounting resulting in a restatement of the Company’s Financial Statements.- Planned, executed and reviewed FAS 91 conversion for multiple types of book value and basis adjustments from estimated to contractual lives which brought the company in compliance with US GAAP.- Developed and delivered client service plan for quarter and year-end audits to client executives, including the Controller and the CFO. - Instructed week long training for experienced associates covering numerous accounting topics.

Gb

Accounting And International Business

Education record