Eugene Freeman Email & Phone Number

Park Ridge, Illinois

Consultant engaged in various accounting matters, including providing forensic accounting support for estate matters and litigation, analysis of licenses for oil and gas royalties, and evaluation of internal control procedures for non-profit organizations.Also engaged in wholesale and retail sales on a worldwide basis, primarily via the internet, an eBay store and eBay auctions. Feedback has been posted on eBay for a net of over 23,000 positive ratings; feedback for transactions in the last twelve months was 99.9% positive. Customer base is approximately 60% international, necessitating the resolution of matters relating to electronic banking, international shipping and Customs requirements.

Chicago, Illinois

• Rebuilt, retrained and managed the Chicago Accounts Receivable, Accounts Payable, Payroll and Royalties processing teams. Within one year of taking over these areas from the Texas office in May 2002, all supervisors in these areas had left their positions or were scheduled for termination. • Designed and supervised the preparation of an activity database required to respond to an SEC industry inquiry related to 1999 – 2003.• Researched and drafted the primary portions of the response to the SEC inquiry related to 1999 – 2003.

Chicago, Illinois

• Transitioned accounting operations from Texas to Chicago.• Trained FP&A staff in the home videogame industry.• Designed analyses to monitor and quantify costs of restructuring for closure of a major facility.• Managed cash-flow to prevent default of loan covenants.

Corsicana, Texas

• Assembled and managed the Accounting Operations department of the home videogames segment of Midway Games Inc.• Established and managed all customer credit lines for home videogame sales. For the customers that filed bankruptcy, the company’s losses were substantially less than the losses incurred by competitors. • Submitted financial information required for consolidation, external financial reporting and tax reporting by the consolidated companies; and maintained external reporting required by third party licensors for home videogames. • In one royalty dispute with a licensee, managed external audits and generated analyses which saved the company $22 million.• Operations grew from approximately $40 million in annual revenue to $300 million. Staff grew from 4 personnel to 21 personnel in two countries.

Corsicana, Texas

CPA practice engagements consisted of approximately 1/3 tax and 2/3 compilations. Client list consisted of 30 corporations, in addition to sole proprietorships, partnerships, estates and trusts. Industries included construction, farming, oil & gas (extraction and distribution), real estate, manufacturing, home videogame publishing, retail sales, and services.

Houston, Texas

Reported directly to the VP – Finance; responsible for all aspects of financial reporting and accounting operations of the company. Staff of 4 personnel. Financing for the drilling vessels was under guaranty of the Maritime Administration, which required specific covenants.

Houston, Texas

Experienced Senior Accountant (1979 – 1981), Houston, TexasSenior Accountant (1978 – 1979), Houston, Texas Staff Accountant (1976 – 1978), Houston, Texas• Corporate auditor, with the majority of the assignments in the oil & gas industry, but other engagements included electronics industry retail and construction.• Promoted to Senior Accountant after two years—reportedly the earliest age for anyone to make Senior in the Houston office. • Participated in the development of Transaction Flow Auditing (predecessor to Sarbanes-Oxley analyses), including preparation of the flowcharts and analyses used to demonstrate this to Tenneco Inc.

Bba, Accounting, 3.941 On 4.0 System

Activities and Societies: Beta Alpha Psi, PTK Alumni Association founding memberBachelor's Degree with Highest Honors (ranked second.

Aa, Accounting, 4.0 On 4.0 System

Activities and Societies: Phi Theta Kappa 2 years State Vice President 1 yearAssociate of Arts Degree with Highest Honors