Ye Eun Kim Email & Phone Number

CPA involved with both assurance and tax compliance working in KYJ LLP since August 20161) Conducted substantive testing based on SAS (Statement on Auditing Standards) and issued consolidated audited financial statements based on US GAAP (Generally Accepted AccountingPrinciples) for the year-end.2) Completed consolidated audit packages based on IFRS (International Financial Reporting Standards) for group audits of HQ in Korea.3) Made IFRS adjustment to the year-end financial statement issued based on US GAAP (i.e. lease accounting and depreciation method)4) Explained complex accounting concepts and provided support to client in managing their financial accounts on daily basis.5) Reviewed all accounting features, including bank reconciliations, expense accruals, coding of transaction and reviewing the clients’ entries for monthly closing.6) Income tax provision preparation based on ASC 740: Prepared year-end income tax provision for public (SEC filing) and non-public company audited by BDO USA LLP based on various complicated tax laws and concepts such as stock options, section 162(m), etc. Prepared provision in connection to purchase accounting (nontaxable stock transactions: generating opening deferred tax assets (liabilities) due to book/tax difference resulted from the transactions, asset transactions: applying either step-up or step-down adjustments to tax balance sheets).7) Researched newly reformed tax regulations relevant to the needs of the clients, adapted them into forms that are easier to understand and explained them to the clients (i.e. section 965, section 250: FDII (foreign-derived-intangible-income) and GILTI (global-intangible-low-tax-income)).8) Prepared a great number of corporate tax returns based on US tax law; especially prepared specific types of forms such as form 5471, 5472, 8938, etc., in regards to international tax law.9) Prepared individual tax returns based on US tax law with various types of forms such as schedule C, Schedule A, Schedule E, etc.10) Prepared tax consulting projects in accordance with newly enacted tax law called “section 965” which imposes certain rate of tax on accumulated E&P of foreign subsidiaries. Additionally, prepared tax saving projects based on section 1045 rollover and section 1202 exclusions for high-income individuals.

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  University Of California, San Diego - Rady School Of Management

  Economics Major / Accounting Minor