Diversified Franchise Company Llc

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					                                       BRUNO SARTORI CPA
                                 255 Oceanic Avenue • Lauderdale by the Sea, Florida 33308
Cell: (954) 309-1109                                                                                    sartori@sartoriusa.com


                                              PROFESSIONAL PROFILE
                                                  EXECUTIVE SUMMARY

Seasoned Finance Executive with 25 years of diversified experience in Auditing, Fiscal Compliance and CFO level positions
in Private and Public Companies. Expertise in Banking, SEC reporting, Sarbanes-Oxley compliance and International
Operations. Progressive levels of responsibility and complexity provide a basis for Strategic Management combined with
applications at the operational level.
         Industry focus: Retail, services, distribution, healthcare, marine, banking, manufacturing and franchise operations.
         Multi-lingual fluency: English, Spanish and Italian.



PROFESSIONAL EXPERIENCE
SARTORI INTERNATIONAL LLC

Owner and founder of consulting group organized to assist foreign companies and investor in all phases of Market Entry in
the United States. See www.sartoriusa.com

TREND USA LTD and affiliates– Miami, Florida • 2005 – 2008 (Jan)
Subsidiary of Italian multinational with operations in Australia and the UK involved in manufacturing,
sales, distribution, and franchising of agglomerates, glass mosaics and tiles. $160M group sales

-CHIEF FINANCIAL OFFICER
        Assisted CEO in the development and coordination of the activities of seven subsidiaries.
        Oversight of all accounting practices, including departments, budgets, financial reports, tax and audit functions.
        Development of Internal Control Policies and Procedures and IT Accounting Applications.
        Supervise Banking, Investment, Human Resources, External Auditing, Legal and Risk Management.
        Developed management and consolidated multi currency reporting.


SARTORI CPA, P.A. – Fort Lauderdale, Florida • 1995 - 2005
Accounting, Tax and Consulting practice
-OWNER/PRINCIPAL

        Provide planning, implementation and support services to foreign operations in the U.S. Issues addressed include
         Tax Treaties, Immigration, Regulatory Compliance, Offshore structures and Transfer Pricing.
        Fiscal compliance, Auditing and Consulting services - domestic and international.
        Sarbanes-Oxley consultant. (see page 4)
        Chief Financial Officer, Health Express USA, Inc.

HEALTH EXPRESS USA, INC. – Deerfield Beach, Florida • 1999 - 2002
A start-up public company specializing in the development of healthy fast-food restaurants for franchising.

-CHIEF FINANCIAL OFFICER

        Designed and implemented internal accounting and SEC reporting procedures.
        Oversight of Management Reports and Consolidated accounting system.
        Authored the Audit Committee Charter and Insider Trading Plan.
        Prepared local and state tax returns and Consolidated Federal Returns.
        Prepared 10KSB and 10QSB filings and audit package for independent auditors.
        Principal liaison for CEO, Audit Committee and Legal Counsel.

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BRUNO SARTORI                                                                                                         PAGE TWO



SWEENEY & COMPANY, CPA’s – Fort Lauderdale, Florida • 1991 – 1995
A three-partner accounting firm specializing in SEC audits of local and regional clients.
-TAX MANAGER

        Involved in various auditing assignments for both private and public companies
        Administered the firm’s tax practice, compliance and research.



ARTHUR YOUNG & COMPANY – West Palm Beach, Florida • 1986 - 1987
The multi-national accounting firm now known as Ernst & Young.
-TAX ASSISTANT

        Specialized in the preparation of multi-tier, multi-state, consolidated tax returns for the firm’s largest clients.
        Prepared individual and partnership tax returns
        Participated in various in house training programs concentrating on tax research.



GRAU & COMPANY, CPA’s – Pompano Beach, Florida • 1985 – 1986
A large local accounting firm with seven partners and three offices specializing in small businesses.
-STAFF ACCOUNTANT

        Tax Compliance • Auditing • Project Accounting
        Corporate, Partnership and Individual Tax Returns Preparation
        Formal initial training under the supervision of the firm’s tax and auditing partners.



BANCA COMMERCIALE ITALIANA – New York Branch, N.Y. • 1979-1982
A multinational banking institution headquartered in Milan, Italy.

-INTERNATIONAL BANKING

        Management training in international wholesale banking: operations, trade financing, Money Market and Foreign
         Exchange.
        Principal branch/head office (Milano) liaison for international banking relations and problem resolution.



EDUCATION
Florida Atlantic University – Boca Raton, Florida
B.B.A. in General Management-1979
B.B.A. in Accounting-1984

International Banking School – New York, N.Y. - 1979
Banking System Overview • International Banking Regulations


PROFESSIONAL AFFILIATIONS
CONSULTANT FAU-SBDC 1988-1999
FLORIDA CPA – License No. AC16475 (October 1985)


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                                   Sarbanes Oxley Consulting Engagements Summary
                                                   2004/2005

Descriptions of work performed for Sarbanes Oxley Section 404 consulting engagements

2004

Company:                 Land N Sea Distributing, Inc. / a division of Brunswick Corporation
                         Pompano Beach, Florida/ Revenues $60 million
Type of Business:        Distributor of Marine Parts and Accessories
Level:                   Business Unit
Systems:                 Oracle, AS400, ADP-E Time Keeper, Pro Business
Processes:               Cash Receipts, Sales & A/R, Accounts Payable, Cash Disbursements,
                         Payroll, Credit/ Est. Allowance.
Outside Auditors:        Ernst & Young
Work performed:
Risk Assessment          Preliminary assessment performed by client.
Narrative                Interviewed process owners and developed process narrative
Risk Control Matrix      Modified industry standard matrix
Testing Plan             Developed to test identified risk controls
Testing                  Performed testing of key controls
Tests summary            Prepared summary of all test results
Remedial                 Formal meeting with client’s internal auditors to present
                         and suggest corrective actions
Comments                 Developed detailed understanding of document flow and internal
                         controls associated with receiving/shipping environment.




Company:                 Cross Country Health Care
                         Boca Raton, Florida/revenues $800 million
Type of Business:        Provider of travel nurse staffing
Level:                   Corporate, Consolidated
Systems:                 P60 Contract Administration, People Soft
Processes:               Cash Receipts, Sales & A/R.
Outside Auditors:        Ernst & Young
Work performed:
Risk Assessment          Preliminary assessment performed by client.
Narrative                Interviewed process owners and developed process narrative
Risk Control Matrix      Modified industry standard matrix
Walk through             Documented significant subs processes
Flowchart                Client prepared
Testing Plan             Developed to test identified risk controls
Testing                  Performed testing of key controls
Tests summary            Prepared summary of test results
Remedial                 Identified risk areas in memorandum
Comments                 Developed understanding and knowledge of entity level controls, consolidated and closing
                         process.




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SOX Engagements


 .
2005

Company:            Jupitermedia – Darien, Connecticut/revenues $180 million
Type of Business:   Information technology
Level:              Corporate with International Operations.
Systems:            Great Plains
Processes:          Tax cycle, Treasury cycle, Revenue cycles (multiple streams).
Outside Auditors:   Deloitte
Work performed:
Remedial Testing    Performed remediation testing to test controls implemented by
                    management to correct control weaknesses identified in the
                    process narrative and/or process testing.
Year end testing    Roll-forward testing

Comments            Developed testing plans when applicable.




Company:            StarGas, Port Washington, N.Y. (Long Island)/revenues $1 billion
Type of Business:   Energy/LLP
Level:              Zone Level
Processes/other:    A/R, A/P, Fixed Assets, Budgeting, others.
Outside Auditors:   KPMG
Work performed:
Interim Testing     Testing to determine extent of control weaknesses.
Documentation       Updating client prepared Process Documentation




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