Gina Hicks- Sumislaski CPA - My professional career spans in excess of 20 years and since 2004 operated an accounting and consulting practice. I provide consulting services to real estate and retail companies including: Real Estate:• Prepares financial statements and notes thereto. Prepares pro forma adjustments and prospective financial schedules. • Coordinates with external auditors for annual audits, debt, and equity offerings.• Litigation supports services • Due diligence supports servicesAsset Portfolio acquisitions services:• Creates accounting templates and financial models for determining the allocation of asset value to tangible and intangible assets. Analyzes tenant lease and above/ below market rent schedules, annual rental revenue recognition and lease valuations. Creates depreciation, amortization and straight-line rent schedules, Prepares opening, closing, consolidation, and accounting year-end adjustments. Prepares interim and annual financial statements. Prepares audit support schedules. Prepares partnership tax returns and K-1s. Retail:Business Plans and financial modeling:• Coordinates with senior management and financial teams to create business plan and supporting financial projections. • Prepares financial models projecting multi-year business plans incorporating expansion through corporate growth and franchising. Prepares prospective financial statements. Research:• Researches accounting issues, prepares supporting memorandum and coordinates responses to SEC comment letters.

Professional career spans in excess of 17 years and includes audit and business-consulting services to a wide range of clients ranging from publicly traded companies with international operations to growth companies, with a concentration in real estate, hospitality and retail industries. Significant experience includes initial public and secondary offerings (equity and debt), mergers and acquisitions due diligence, and cash flow forecasting projects. Subject matters expert for real estate accounting issues, consulting with engagement teams nationally. Prepared and instructed industry training programs. Consulting experience includes assignments for acquisition due diligence, purchase price calculation and modeling, assistance in asset redeployment decisions, change integration and evaluation of process reengineering, operational reviews, and debt workouts. Experienced in trustee work, business valuation and market studies.

Directed and managed audit and business-consulting services to a wide range of clients ranging from publicly traded companies with international operations to middle market growth companies with a concentration in real estate, hospitality and retail industries.Managed the planning and performance of audit and business consulting service engagements, including:Prepared, analyzed, and reviewed financial statements and SEC filings ensuring that documents and financial information were prepared in accordance with respective generally accepted accounting principles. Coordinated issuance of management recommendations, audit committee communications and other reports. Subject matters expert for real estate accounting issues, consulting with engagement teams nationally. Prepared and instructed industry training programs. Presented SEC and Accounting Hot Topic and Updates. Participated in the retail network for establishing benchmarks and best practices.Consulting experience include acquisition due diligence, purchase price calculation and modeling, assistance in asset redeployment decisions, change integration and evaluation of process reengineering, operational reviews, and debt workouts. Experienced in trustee work, business valuation and market studies. Assigned work to the managers, senior and staff, monitored performance, coordinated work performed by other U.S. or foreign offices. Reviewed budgets for the engagements and monitored actual to budget hours and expenses incurred on engagements. Responsible for fee negotiations, billings and collections. Prepared and coordinated client service proposals including scope of services, risk assessments, fee quotes and presentations.Experienced with initial public and secondary offerings (equity and debt), mergers and acquisitions due diligence, and cash flow forecasting projects.

Provided audit and consulting services to the firm's largest client Citicorp Real Estate, Inc. Preformed monthly accounting services for real estate portfolio including budget analysis, review of account activity and prepared monthly reports for management. Performed due diligence services for loan workouts and debt restructuring, analysis and asset management liaison services for a large national real estate portfolios.