Charlene J. Howard, CPA, MBA
PO Box 70412
Seattle, WA 98127
(808) 222 2463
charlenejhoward@yahoo.com
Leadership and Management
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Seasoned professional with broad international and domestic industry experience
Comprehensive U.S. GAAP, SEC, IFRS and financial reporting experience
Extensive internal controls and Sarbanes-Oxley background
Executive team member. Strategy formulation, translating detailed operational and financial plans
Due Diligence, Transaction Advisory and Capital Markets Transactions
Mergers and Acquisitions, process improvement and cost leadership
Strong management and audit knowledge and skills
Public and private and pre IPO experience, private equity, joint venture, and venture capital backed environments
Experience with rapid growth emerging markets, developing enterprises and privatization in Latin & South America,
Commonwealth of Independent States and Europe
Professional Experience
CFO Consultant
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2008 to Present
Consulting services to a New York based global mining and manufacturing entity with $500 million in revenues
pursuant to S-1 filing and subsequent amendments, SEC comment responses, and technical memos
Consulting services to a small marine industry company exploring diversification and international expansion
International Travel and Cultural Sabbatical
2006 to 2008
Ernst & Young LLP (International Offices)
Rio de Janeiro, Brazil
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Senior Manager
2004 to 2006
Senior manager leading an audit & advisory teams coordinating US GAAP and SEC reporting for telecommunication,
financial institution, oil and gas, mining companies, and government oil conglomerate.
Acted as US GAAS (PCAOB)/ US GAAP and SEC reviewer and technical consultation advisor on multiple capital
market and acquisition client engagements. Clients included large financial institutions, oil and gas, gold mining,
railroad and telecommunications companies in Brazil, Chile, Peru, Argentina and Venezuela.
Filing experience includes oversight and audit of annual filing on Form 20F (Form 10K US) under PCAOB standards,
review of quarterly US GAAP filings on Form 6K (Form 10Q US), and 144A filings
Subject matter expert and complex accounting issue research advisor and audit coordinator. Topics included FAS 131
Special Purpose Entities, non-traditional derivative instruments, including establishment of initial accounting treatment
in the Netherlands and Cayman Island. Inventory costing, inventory valuation and loan portfolio valuation.
Participated in initial IPO, debt retirement, debt repurchase and international bond offerings.
Coordination and liaison within Ernst & Young capital markets.
IFRS specialist, including translation of national GAAP based financial statements.
Trainer FASB pronouncements, relevant accounting, SEC or industry specific literature within diverse industries.
US GAAP/GAAS review on subsidiaries of US public companies required to file stand alone GAAP financial
statements. Responsible for consolidation accounting per the SEC.
International responses to an SEC comment letter reviewed and successfully closed without amendment to the filing.
Prepared client for and participated with client in telephone discussions with the SEC.
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Coordinated and trained client teams in preparation of control documentation for the first reporting under SOX.
Lima, Peru
Senior Manager
2002 to 2003
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Oversight of integration and merger of Arthur Andersen office into Ernst & Young practice in Peru, served as
liaison and quality assurance with executives related to audit practice matters and methodology, client review,
and compliance with IT specifications for electronic auditing.
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Supervised the original reporting and accounting structure established by an Ecuadorian entity engaged in the
construction of a pipeline. Included coaching the client through construction phase accounting. Review of reports
issued to the venture capital partners.
Served as US GAAP advisor for a number of industrial, gaming and non-profit companies, including specific advisory
on industry specific technical issues and multiple year financial statements and compilations.
Senior manager on US referred work clients with subsidiaries of US SEC issuers.
US GAAP and SEC advisor to a gold mining company with US traded debt.
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Mexico City, Mexico
Manager and Senior Manager
1999 to 2001
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Coordinating engagement manager for government owned oil company including responsibility for
identification and coordination of resources from various EY locales and disciplines.
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Prepared multiple financial statements, both individual entities and consolidated group using US GAAP and Mexican
GAAP and reconciling to US GAAP Form 20-F.
Frequent participation in offering circulars, related comfort letters and F-4 bond conversions in European and US
markets.
Local coordinator for FAS 133 implementation.
Led team on SEC response coordination for both engineering and accounting questions.
Due diligence work for French and Canadian entities acquiring Mexican owned companies.
Supervised original audit and accounting structure established by a multi-media internet company.
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E&Y - CIS (Commonwealth of Independent States)
Almaty, Kazakhstan and Moscow, Russia offices
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Audit Senior
1996 to 1998
Worked with management on the initial accounting and subsequent audit engagement of a pipeline consortium involving
three governments and seven oil companies.
Led outsourcing project providing accounting issue consultations and other technical support.
Managed oil and gas audit clients including numerous joint ventures of American, German, Irish, Canadian and British
oil companies.
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Managed initial audit of a large industrial manufacturing plant in Kazakhstan for new acquisition.
Initial audit of agricultural cooperative with World Bank audit including assessment of policies and procedures in
response to a fraud investigation.
Arthur Andersen LLP - Houston
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Staff Auditor and Senior Auditor
1993 to 1996
Worked as the audit senior on coal mining, power generation and refining, 3D seismic technology and joint
venture exploration companies.
Education
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MBA, Texas A&M University emphasis in international business and accounting, May 1993
BS, Michigan State University, June 1991 cum laude
CPA, 1994 first pass