1. Steven E. Schwartz, CPA
EXECUTIVE SUMMARY
Senior Manager with 19 years of auditing and accounting services experience demonstrating an excellent track
record of outstanding client service to public and private companies. Equally strong business consulting experience
with closely held companies. Effective communicator and leader who emphasizes teamwork and possesses the
drive to surpass goals.
RELEVANT EXPERIENCE
Lead senior audit manager on an accelerated SEC filer including SOX audit. Lead senior audit manager on several
audits of multi-national consolidated companies with several foreign subsidiaries, which required coordination with
foreign audit teams. Lead multiple concurrent audits with 25 staff under my direction. Lead senior manager on
SEC Rule 144A debt offerings for multiple clients. Initial senior audit manager in the firm’s expansion to a new
market area. Key member in multiple strategic planning committees to develop infrastructure and set the direction
for the firm’s accelerated growth from 70 to over 300 employees. Implemented successful marketing strategies to
build firm brand in target markets. Experienced in personnel recruiting, selection, training, development,
scheduling, performance evaluation and supervision.
PROFESSIONAL EXPERIENCE
Senior Audit Manager May 2012 – September 2014
Deloitte & Touche, LLP , Baltimore, MD
● Manage all stages of audit services provided to 10 different clients from planning to issuance of the audit
opinion. Total annual billings managed: $2,200,000
● Industries served include: Manufacturing clothing, Retail, Manufacturing of Specialty Chemicals,
Software as a Service, Government Contractor, Hotel & Resort
● Coordinate and review the work of others to ensure timely completion of engagements
● Lead senior audit manager on Jos. A. Bank (NASDAQ:JOSB accelerated filer) 10-K and 10-Q filings
● Lead senior audit manager on a SOX audit under COSO framework
● Prepare financial statements and related disclosures to ensure compliance with USGAAP or IFRS
● Perform internal control processes and accounting procedures assessments
● Lead the communication of sox / internal control findings to CFO and audit committee
● Lead senior audit manager on audits with several foreign material subsidiaries
● Prepared several US GAAP memos regarding the accounting treatment including:
○ ASC 605-10 Revenue Recognition approach for Software as a Service (SaaS) technology client
analyzing the client’s revenue recognition methodology considering the 4 criteria of revenue.
○ SAB Topic 5-Z-7 Accounting for the Spin-Off of a Subsidiary considering the carve out accounting of a
recent spin-off of several entities and the impact of this spin-off on the companies plan to go public.
○ ASC 480-10-25 Distinguishing Liabilities from Equity determining the appropriate classification of
preferred stock on the balance sheet.
○ ASC 360-10-35 Accounting for the Impairment or Disposal of Long-Lived Assets analyzing the client’s
the assumptions used in assessing the future cash contributions of individual cash generating units, and
for those indicating impairment testing the assumptions and calculations of fair value of those stores.
○ ASC 330-10-35 Adjustments to Lower of Cost or Market analyzing the lower of cost or market
considering a departure from the cost basis of pricing the inventory is required when the utility of the
goods is no longer as great as their cost.
● Prepared several US GAAS national consultation memos to support audit approach including: revenue
recognition of a government contractor client, investment valuation for alternative investments, fair value
of common shares of a resort client
Director, For-Profit Client Services and Business Development January 2010 – May 2012

2. Ribis, Jones & Maresca CPA Firm, Columbia, MD
● Manage all stages of services provided to 25 different clients from planning to issuance of the audit
opinion. Total annual billings managed: $500,000
● Developed a formal marketing plan to move the firm’s marketing efforts beyond personal referrals by
implementing a trade show strategy for nonprofit niche. Exhibitor at 4 nonprofit trade shows in 2010
generating greater than $50,000 in annual billings and greater than 40 solid leads
● Financial modeling and projections for governmental contractor clients in their response to requests for
proposals issued by federal and state government agencies
● Industries served include: Construction Contractors, Durable Goods Distributors, Restaurant, Government
Contractors, Professional Services, Broker Dealers, Investment Company
● Coordinate and review the work of others to ensure timely completion of engagements
● Prepare financial statements with appropriate disclosures
● Educate client management to improve their internal processes and accounting procedures for the client
given the size and industry of the company
● Prepared several US GAAP memos regarding the accounting treatment including:
○ ASC 810-10-05-8 Consolidation of Variable Interest Entities considering the clients methodology to
consolidate a related entity that was an integral party of the beneficiary.
○ ASC 480-10-25 Distinguishing Liabilities from Equity determining the appropriate classification of
preferred stock on the balance sheet.
○ ASC 820-10-30 Fair Value Measurement considering the initial implementation of fair value in the
investment portfolio of an investment banking consulting firm
● Developed $250K in annual billings of audit services and consulting services from personal network during
the first 1.5 years employed at Ribis, Jones & Maresca
Senior Audit Manager August 1998 – December 2009
Armanino (29th largest CPA firm in the USA), San Jose, CA
● Manage all stages of all services provided to 30 different clients from planning to issuance of the audit
opinion. Total annual billings managed $1,400,000
● Financial modeling and projections for:
○ Governmental contractor clients in their response to requests for proposals issued by federal and state
government agencies
○ Portfolio companies for private equity backed companies to obtain additional debt and equity financing
● Key member of the business succession planning teams for several key clients
● Industries served include: Consumer Products Manufacturing, Construction Contractors, Government
Contractors, Life Sciences Manufacturing, Medical Groups, High-Tech Manufacturing, Software
Developer
● Coordinate and review the work of others to ensure timely completion of engagements
● Prepare financial statements with appropriate disclosures
● Perform internal control processes and accounting procedures assessments
● Communicated internal control findings to CFO and audit committee
● Lead senior audit manager on audits with several foreign material subsidiaries
● Successfully developed and implemented a paperless audit and review document management system for
the entire audit department
● Profx Engagement software was the chief administrator directing implementation and installation
● Worked with an interdisciplinary team to develop a firm-wide electronic document management system
● Formal mentor to five senior and staff accountants
● CPE instructor on various technical issues – FAS123r Stock-based Compensation; EITF 01-09 Accounting
for Consideration Given by a Vendor to a Customer; Risk-based Auditing; SAB104 Revenue Recognition
● Developed $300K in annual billings of audit services and consulting services from personal network during
the last 2 years employed at Armanino
Financial Manager Trainee May 1997 – August 1998
BHP Billiton Limite d (“BHP”), San Francis co, CA
● BHP - Multinational mining company with 40,000+ employees

3. ● Worked in the USA Corporate Accounting department
● General ledger accounting maintenance for 15 mining entities
● Financial reporting and analysis for 15 mining entities
Staff Accountant May 1995 – January 1997
General Nutrition Inc. (GNC), Pittsburgh, PA
● GNC - Vitamin Retailer with 10,000+ employees
● Worked in the corporate accounting department
● General ledger accounting
● Financial reporting and analysis for 30 individual nutrition store locations
● Payroll
EDUCATION AND CERTIFICATIONS
B.S. in Business Administration, Major in Accounting – Geneva College, Beaver Falls, PA (1995)
Licenses: Certified Public Accountant, State of California (2001)
Certified Public Accountant, State of Maryland (2010)
Certified Public Accountant, State of Virginia (2013)
Certifications: International Financial Report Standards (IFRS) Certification (2014)