As a member of the Assurance Department, participated in several audit engagements, including both publicly traded and privately held entities. Client industries included real estate and healthcare. Majority of my time was devoted to my primary client, a publicly traded R.E.I.T. located in Upstate New York. • Prepared and completed planning sections of audit plan. • Performed initial risk assessments to ensure appropriate coverage of substantive testing. • Responsible for substantive testing of high risk areas, such as acquisitions, journal entry testing, and valuation of investments portfolios. • Served as the senior-in-charge of audit engagements, supervising new staff and providing on-the-job coaching and performance feedback evaluations. • Performed reviews of regulatory filings (10-K, 10-Q) and communicated recommendations to client management. • Communicated audit findings to engagement team and/or client management. • Continued to develop effective, professional relationships with clients and their staff, while maintaining the appropriate level of professional skepticism, objectivity and independence; leading to effective and efficient engagements.

Assist in the preparation of financial statements for M&T Bank Corporation ("M&T") and subsidiaries, including the Annual Report to Stockholders, filing of Forms 10-K and 10-Q with the Securities and Exchange Commission, various regulatory filings (Call Reports, FRY9-C) and M&T's quarterly earnings releases. Prepare accurate financial reports summarizing results of operations and supported by workpapers or other evidential matter. Frequently assigned tasks requiring independent work and in depth analysis. Actively participate in the monthly closing of the general ledger, interpreting and analyzing financial information and presenting results. Perform diverse accounting functions, including the preparation of general ledger entries and account reconciliations. Seek improvements to existing processes related to financial reporting, including re-engineering workpaper documentation and financial spreadsheets, to increase efficiency within the department. Participate in special projects relating to accounting and financial reporting.

As a member of the Assurance Department, participated in several audit engagements, including both publicly traded and privately held entities. Client industries included banking, manufacturing, education and health care. Majority of my time was devoted to my primary client, a publicly traded regional bank located in Upstate New York.• Prepared and completed planning sections of audit plan.• Performed initial risk assessments to ensure appropriate coverage of substantive testing.• Responsible for substantive testing of high risk areas, such as allowance for loan losses, journal entry testing, valuation of investments portfolios and pension assets. • Assumed more senior roles on the audit team, including the review of work performed by newer staff.• Performed review of regulatory filings (10-K, 10-Q) and communicated recommendations to client management.• Communicated audit findings to engagement team and/or client management.• Continued to develop effective, professional relationships with clients and their staff, while maintaining the appropriate level of professional skepticism, objectivity and independence; leading to effective and efficient engagements

Public Accounting: Assist the firm's audit team in performing audtis of employee benefit plans, manufacturing companies and real estate projects.As a member of the Attestation Department, participated in numerous audit engagements including Employee Benefit Plans, Financial Statement Audits for middle-market clients, both closely-held and regular c corporations, and HUD Audits for a publicly traded Real Estate Investment Trust.• Coordinated audit engagements with clients to ensure efficiency.• Performed initial risk assessments and preliminary analytics to ensure appropriate coverage of substantive testing.• Coordinated Internal Control Testing with and made inquiries of clients’ staff to gain an understanding of their control environment.• Examined client accounting and financial data for accuracy and completeness.• Planned and scheduled 3rd party confirmations with clients’ lenders, customers, vendors and legal counsel.• Assessed clients’ reasonableness and accuracy of managerial estimates and assumption; including their determinations of deferred tax assets (liabilities) and eliminating entries made in financial statement consolidations.• Gained an understanding of clients’ accounting procedures and policies and made improvement recommendations tomanagement.• Developed effective, professional relationships with clients’ and their staff, while maintaining the appropriate level of professionalskepticism, objectivity and independence; leading to effective and efficient engagements.• Communicated audit findings to engagement seniors and/or partners.

Primary responsibility was to manage the day-to-day activity of the Historic Powers Building located on the Four Corners of downtown Rochester.

Served as a full-charge bookkeeper for a portfolio of residential rental communities.