Professional Experience Summary
Jerome P. Kelliher
Clients
The following is a list of the companies that I have been involved with on engagements either at the corporate or subsidiary
level (excluding basic consultations):
Software
Advanced Business Technologies
CEVA
Baan Software
eCredit.com
Celerity Solutions
HealthShare Technology
Immersive Technologies
Konami
Quodata Corporation
TIE Commerce
Intershop Communications
Newpoint Technologies
Red Prairie
Trema (Americas)
IONA Technologies
Oculus Technologies
Riverdeep Holdings
Trintech Group
Internet
Boatscape.com
mail.ru
Classwell Learning Group
Cybernet Internet Services
Hardware & Equipment
Centennial Technologies
Hewlett Packard
CytoLogix Corporation
Indus River Networks
GT Equipment Technologies
Nortel Networks
RemoteReality Corporation
Sonus Networks
Temptronic Corporation
Biotech & Medical Devices
Alltech
Epic Therapeutics
IsoTis
MorphoSys
Cambridge NeuroScience
Eppendorf
Micromet
Pentose Pharmaceuticals
CompuCyte
GPC Biotech
Mitotix
Reprogenesis
Trinity Biotech
Xantos
Miscellaneous
Adecco
Blackwell Science
Amedia
CRH
BearingPoint
Crystal Systems
Global Accelerator
Moscow CableCom
Russian Copper Company
Smurfit Kappa Group
Grossman's
Multiregional Transit Telecom
Schindler
telegate
Houghton Mifflin
Pilkington Glass
Select Appointments NA
WNS
SafeScience
ZymeQuest Corporation
Jerome P. Kelliher
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Technical Considerations
Significant accounting and reporting issues encountered include, but are not limited to:
Revenue Recognition
SEC Reporting
Business Combinations
Share-Based Compensation
Miscellaneous Items

General (SAB 101/104 and CON 5)

Software (SOP 97-2)

Multiple element arrangements, including VSOE analysis

Barter transactions

Roundtrip transactions

Policies, procedures and internal control

Annual and quarterly reporting, including SOX 404

Registration requirements and statements

Restatement requirements

Significant subsidiary determination

Change in reporting period

Comment letter responses

Purchase price allocation, including deferred revenues

Contingent consideration

Leveraged buy-out accounting (EITF 88-16)

Pushdown accounting

Accounting and reporting for share-based compensation plans

Repricings

Policies, procedures and internal control

Asset retirement obligations

Debentures, including conversion features

Earnings per share

Equity method investments accounting and reporting

Equity section accounting and reporting

Financial statement close process

Foreign currency, including change in functional currency

Fresh-start accounting

IFRS convergence

Impairment accounting for goodwill and long-lived assets

Income tax accounting and reporting (current, deferred and contingencies)

Restructuring

Segment reporting

Software development costs

Warranty accounting
Jerome P. Kelliher
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Transactions
Significant capital market fundraising transactions that were completed are as follows:

USD 500 million 5.625% notes due 2011 with SEC (September 2006)

USD 1,250 million 6.0% notes due 2016 with SEC (September 2006)
Intergas Central Asia

USD 600 million 6.375% notes due 2017 on London Stock Exchange
with Rule 144A component (May 2007)
Smurfit Kappa Group

EUR 217.5 million 7.75% notes due 2015 with SEC (January 2005)

USD 200 million 7.75% notes due 2015 with SEC (January 2005)

EUR 325 million 11.5% notes due 2015 on Luxembourg Exchange with
Rule 144A component (January 2005)

EUR 100 million 15.5% notes due 2013 on Luxembourg Exchange with
Rule 144A component (December 2002)

USD 150 million 15.5% notes due 2013 on Luxembourg Exchange with
Rule 144A component (December 2002)

EUR 350 million 10.125% notes due 2012 with SEC (September 2002)

USD 750 million 9.625% notes due 2012 with SEC (September 2002)
Trinity Biotech

7 million shares USD 25 million for 3% convertible notes due 2007 with
SEC (July 2003)
Zhaikmunai

10 million Global Depository Receipts (GDRs) at USD 10.00 per GDR on
London Stock Exchange with Rule 144A component (March 2008)
CRH
Additionally, I have participated in a significant number of transactions, particularly equity, that failed due to market
conditions and/or decision of the boards of directors, and are not included in the listing above.
Due Diligence
Performed review of certain aspects of target company’s finance and accounting function (including revenue recognition
model and significant accounting policies) as part of due diligence engagements for the following industries:

Biotech

Medical devices

Telecommunications services

Software