Marcus Garrett Email & Phone Number

Orange County, California, United States

I am an independent consultant providing technical accounting services to clients, with expertise in revenue recognition (ASC 606 and IFRS 15). I have experience working with private equity investors, small - medium sized companies as well as those within the Fortune 100. Areas of technical accounting expertise intclude: - Revenue Recognition (ASC 606 & IFRS 15) - Purchase accounting (drafting purchase accounting memo, funds flow, NWC calculations etc.) - Leases (ASC 840 & 842) - Consolidations (including VIE analysis) - Foreign Currencies - Other In addition to supporting private equity investors, I have advised clients in a variety of different industries including financial services (banking and P&C insurance), entertainment, manufacturing, software and many others.

United States

As co-founder of TASglobal I am responsible for the technical accounting content behind the software. I continue to work directly with clients to understand their technical accounting needs and liaise with our development team to create solutions that simplify technical accounting requirements. My recent area of focus, and the first software solution we offer, is revenue recognition (ASC 606 and IFRS 15). I am also developing technical accounting content for other areas such as business combinations, variable interest entities, investments and others.

Greater Los Angeles Area

Led RGP's revenue recognition practice in southern California and partnered with clients on a variety of different initiatives. Areas of expertise include revenue recognition (ASC 606 and IFRS15), variable interest entities, foreign currency transactions, legal entity restructurings, common control transactions, business combinations, financial due-diligence and other forms of transaction support.

Phoenix, Az & London England

Providing IFRS & U.S. GAAP technical accounting guidance to business partners across the globe:• Liaising with international teams, including their auditors, to ensure consistent and accurate accounting throughout American Express• Actively involved in contract negotiations to ensure terms result in the most favorable accounting treatment possible within acceptable risk parameters• Responsible for ensuring the accurate accounting of all significant contractual relationships, and non-recurring transactions, throughout the JAPA region• Regular participation in outreach meetings with the FASB & EITF• Interim Head of the IFRS Center of Excellence• People leader of a multi-national & cultural team of 5

London, United Kingdom

Provided independent consulting services to London based clients in the financial services sector. Clients included:• American Express Services Europe Limited • British United Provident Association Limited• QBE Insurance Group• Wellington UnderwritingSummary of services provided:• Active monitoring of U.S. GAAP and IFRS developments and participation in outreach meetings with the IASB • Led the drafting of a response letter to the IASB’s Exposure Draft on insurance contracts • Educated and trained senior management on the implications of accounting developments• Interim Head of Group reporting for multi-billion dollar insurer• Advised on a method to increase regulatory capital in an insurer thereby reducing reliance on external funding• Provided technical expertise for multi-national entities converting to IFRS & U.S. GAAP

London, United Kingdom & New York, New York

Supported clients contemplating strategic transactions such as business combinations, divestitures and initial public offerings.• Leveraged knowledge of US GAAP, IFRS, insurance accounting and SEC reporting requirements when servicing clients• Performed buy- and sell-side financial due diligence including working closely with clients’ legal teams and senior management• Led a 12-member team on a significant work stream of a US GAAP conversion project• Identified, documented and resolved issues jeopardizing project completion

Atlanta, Ga

Fulfilled supervisory responsibilities on audits of insurance clients.• Supervised staff on audits of public and privately held clients• Analyzed financial statements to ensure compliance with US GAAP• Performed annual and quarterly reviews of SEC filings

Masters Of Accountancy, Accounting, Gpa: 3.7

Bachelor Of Business Administration (B.B.A.), Accounting And Finance, Gpa: 3.5 / 3.3