Mike Spector Email & Phone Number

Phoenix, Az, Us

• Developed and implemented a Sarbanes-Oxley (SOX) structure and auditing risk methodology framework (using Statement on Audit Standards (SAS) 104-111 and Public Company Accounting Oversight Board Auditing Standard No. 5 (PCAOB AS5)) for both the internal audit and treasury departments of a large Indian Community (including various separate additional community enterprises: Casinos, Financial, Communication, Housing, Commercial Real Estate, Landfill, Golf Course Operations and Education), and familiarizing personnel regarding internal control concepts.• Provided technical quality assurance for the audit and accounting practice for the southwest practice of a national second-tier CPA firm, including an in depth knowledge of all current Financial Accounting Standards Board literature and Statements on Auditing Standards (including pronouncements relative to reviews and compilations). Project Manager and Training Instructor for the implementation of the new Audit Risk Standards (SAS 104-114) effective in 2007, and integration with newly developed electronic workpaper software (CaseWare).• Consultant to American Express Company (Fortune 100 Company) regarding the spin-off of a major subsidiary (Ameriprise), filings with the Securities and Exchange Commission to include Forms: 10, 8, 10-K and 10-Q, quarterly earnings releases and compliance with applicable Generally Accepted Accounting Principles (GAAP).• Assistance regarding SOX, IFRS Versus GAAP guidance and accounting issues.• Preparation of financing evaluations and packages for venture capital and private equity placements.• Per Diem auditing, accounting, and SEC engagements.• Teaching new Audit Risk Standards and basic internal control concepts.

 Directed a staff of sixty, with overall responsibility for: external audits of railroads, utilities and outside engineering consulting firms with significant cost accounting records; internal audits of various organizations within the agency; audits of tax returns regarding fuel tax revenues; audits of highway construction projects; and the information technology audit group.  Developed audit programs, statistical sampling programs, methodology for audit approach and work papers for the various types of examinations, which resulted in the audit group receiving its first unqualified opinion on their peer review, as opposed to the qualified opinions they had received in prior years. Revamped and taught a “Business Risk” course, mandatory for all department management personnel.  Extensive knowledge and use of the Federal Acquisition Regulation (FAR), Cost Accounting Standards (CAS), DCAA Contract Audit Manual and Government Auditing Standards (“Yellow Book”).  Leader of the team, that designed and created a reporting and disclosure package for the seventeen Western States’ Departments of Transportation (WASHTO). Chaired the Peer Review Committee of the American Association of State Highway and Transportation Officials (AASHTO) Administrative Subcommittee on Internal/External Audit; and re-engineered the peer review process, procedures and documentation for which special recognition was given by the Organization.  Headed the team, which wrote the 2001 Arizona Quality Award (based on the Baldrige Criteria), which won the highest award: Arizona Governor's Award for Quality (the first governmental agency to win this award.)

Tampa, Fl, Us

Upon permanently relocating to Arizona, started the finance permanent placement division of the Phoenix, Arizona office of this full-service specialty-staffing firm, with the objective of becoming familiar with the community.

• Responsible for the financial and accounting matters relative to all broadcast entities, including overseeing monthly and annual financial statements; financial analysis, preparation of data and projections, due diligence and the financing/banking relationships regarding the acquisition of new broadcast properties; overseeing payroll preparation and all necessary income tax forms.• Preparation of financing evaluations and packages.• Developed and negotiated debt restructuring arrangements.• Negotiated and implemented various mergers and acquisitions.• Completed various international and domestic financings.• Performed per diem auditing, accounting, SEC filings and tax work for various entities.

• Responsible for all financial aspects of a diversified holding company (approximately $100 million in revenue) and all of its subsidiary companies, including: construction, real estate, extensive fast food franchise business, full service restaurants, lodging, wholesale beer and beverage warehousing and distribution, and foreign operations.• Re-engineered several lines of business, including extensive implementation of centralized financial systems.• Arranged, negotiated and closed over $100,000,000 of debt financing, including “Road Shows”.• Negotiated, structured and closed various business and real estate acquisitions, including consolidation of several business enterprises, financing and all banking relationships.• Supervised approximately sixty people in the following departments: treasury, cash, payroll, data processing, accounts payable, and accounts receivable.

Gb

• Founded the New Hampshire office of this international accounting firm. One of approximately eighty managing partners in the United States.• Expanded the office from one secretary to over forty people in a four-year period.• Wide variety of audit client responsibilities in various industries (Broadcasting, Newspapers, Construction, Real Estate, Manufacturing, High Technology, Automotive, Insurance, Retail, Not-for-Profit Organizations and Colleges & Universities).• Partner (and one of the founders) in the Firm’s National Litigation Support Group. Provided expert witness and litigation support services to include: Auditing, Accounting, Valuation, Extent of Damages, Taxes, Anti-Trust, Pre-Trial Consultation, Bankruptcy and the Legal Profession.• Significant involvement and experience relative to various filings with the Securities and Exchange Commission (SEC), including several initial public offerings (IPO’s).

Worldwide, Oo

• Audit Partner with a wide diversity of clients in many industries (Broadcasting, Newspapers, Magazines, Construction, Real Estate, Manufacturing, High Technology, Automotive, Insurance, Banking, Retail, Colleges & Universities, Gaming, Not-for-Profit Organizations and Law Firms).• Provided significant expert witness and litigation support services, including bankruptcy expertise, and court testimony.• Significant involvement and experience relative to various filings with the Securities and Exchange Commission (SEC).

Bs In Economics, Accounting

Education record