David Tsui, Cpa Email & Phone Number

Washington D.C. Metro Area

** Compilation and filing of financial statements in local GAAP / IFRSPrimary contact and liaison with local statutory auditors regarding sample selections, proposed adjustments, audit results** Review of payroll for approximately 60 International employees, including gross-up calculations, withholdings, garnishments** Overseeing 1 staff, responsible for the management of day-to-day accounting functions of our overseas subsidiaries in Australia, Canada, Germany, Japan, Hong Kong, and Singapore. Tasks include:Consumption Tax Returns preparation and review (EU & UK: Value Added Tax, inclusive of Mini One Stop Shop tax scheme / Canada & APAC: Goods and Services Tax)Accounts PayableAccounts ReceivableVendor Correspondences

Focus areas include:Capitalization of labor costs incurred from development of Internal Use Software (Accounting Standards Codification Topic 350-40)Mark-to-market accounting of Other Real Estate Owned (OREO) (ASC 360-20)Fair value accounting of collateralized assets during borrower Troubled Debt Restructuring (TDR)/Chapter 7 bankruptcies (ASC 310-40)

Implemented accounting processes for Booster.com crowdfunding startup subsidiary Utilized technical background to act as liaison between ERP and finance departments, and systems integrators during transition to Workday from QuickBooksPerformed full cycle (AP/AR/Fixed Assets/Revenue/Payroll Expense/Allocations/Intercompany) month-end closing entries and review with a consistent 4 day month-end close cycleResearched contracts executed by Operational teams in CCH and EY Technical Library for U.S. GAAP treatment and proposed amortization schedules and journal entries based on guidanceResearched Sales/Use Tax and Payroll nexus issues and implemented processes for compliance during expansion into new statesProgrammed and implemented a Microsoft Access-based SQL databases to automate corporate card analysis and reconciliation, saving approximately 3 days of manual labor hours, and mass-validate customer payment informationTrained and managed Staff AccountantManaged and assisted Accounts Payable and Accounts Receivables departments on an as-needed basis

During financial audit rotation, conducted analytical and substantive test procedures for financial statement audits using various audit techniques including manual ratio analysis and haphazard selection via Audit Command Language (ACL)Inspected unusual and suspicious journal entries through the use of firm-proprietary journal entry data analysis routines (JEDAR) analytics softwareAudited SEC Form 10-K annual financial statement footnote disclosures for presentation and reasonableness through inspection of inputs and recalculation of financial models utilized by the clientAssessed the competency of third party financial experts/specialists utilized by the clientInquired with client personnel regarding complimentary entity controls implemented in accordance with user considerations outlined in SSAE 16 (SOC 1) service auditor reportsAudited General IT Controls (GITC) surrounding the financial software processing environment for compliance with Sarbanes-Oxley Act requirementsAudited operations, application settings, network and server configuration settings for compliance with adopted policies, industry practices, and internal control activity narrativesCommunicated control process improvements and financial audit findings to client personnel and management

Assisted with the security and internal controls audit of Information Systems operating in Fortune 500 companiesAssessed company policies associated with computer controls for operating effectivenessAudited code of proprietary, internal software implemented by clients for security effectivenessAudited permissions of critical directories and files in Unix-based servers hosting ERP software for access restrictions

Created internal financial reports for managementPerformed daily bank reconciliations and journal entriesAssisted with month-end close proceduresConducted tax research to assess eligibility for R&D tax credits