Mark R.

Zack
11111 Biscayne Boulevard Apartment 511
North Miami Beach, FL 33181
mz5043fa@westpost.net
(305) 761 - 7780
Hands on GAAP Accounting, Finance and Compliance Professional - with over 25 yea
rs of experience in the following areas:
* Accounting/Finance * Budgets/Cost Containment
* Manufacturing/Distribution
* International Trade * Supply Chain Management
* Financial Derivatives
* Internal Controls * Sarbanes-Oxley *
SEC Reporting and Compliance
EXPERIENCE
Sep 2009 - Present Cherry Bekaert & Holland (Public Accounting Firm)
Miami, FL
Ranked among the nation's Top 30 CPA firms providing national and international
accounting and consulting services.
* Independent Contractor - providing audit, compliance and consulting services.
2008 - Sep 2009 Lewis B. Freeman & Partners, Inc. (Forensic Account
ing) Miami, FL
Risk Advisory Services (RAS) Manager
* Analyze and manage risk (Sarbanes-Oxley)
* Compliance, SEC Reporting, and Internal Controls
* Fraud and Forensic Audits including - Investigation of the "United Teachers of
Dade" Construction Budget,
Ponzi Schemes "Capital Blu", and Vendor Fraud (Supply Chain Management) "Luft
hansa- Sky Chefs".
2006 - 2007 BDO Seidman, LLP (Public Accounting Firm) Mia
mi, FL
Senior Associate in the "Risk Advisory Service" division of one the big five pub
lic accounting firms
Providing financial, accounting, audit, internal audit, compliance, real estate
(REIT) and manufacturing expertise on a consulting basis to a diverse client bas
e. Clients included: Vector Group Ltd, Equity One REIT, Nathan's Famous (hot dog
s) Blue Arc (internet data storage).
2003 - 2005 MRZ and ASSOCIATES (Consulting Assignments) Miami, FL
Providing high level financial and accounting services for publicly traded corpo
rations as well as mid/large size private corporations.
Industry experience includes: manufacturing/processing, wholesale distribution,
medical billing, telecom, hi-tech, exports, securities and brokerage fund accoun
ting.
"Sarbanes-Oxley" (Jacuzzi Industries, Crane Co, Vector Group Ltd, Westwood One
, Gemplus, Peregrine Systems, SBA Communications, CBIZ Harborbiew, Cunard Cruise
Lines) USA, UK and Mexico
* Internal control procedures analysis and testing.
* Interviewing, writing/rewriting of the process narratives (including backgroun
d, scope & applications, procedures, risks, controls, residual risks,
mitigating controls, and segregation of duties).
* Walkthrough documentation, writing of control risk matrix, writing of test pla
ns, and testing; resulting in improvements in organizational
 procedures in accounting, finance, and systems efficiencies.
* Corrective actions and remediation.
Other Accounting and Finance Services
Equity One, Inc, (Real Estate Investment Trust) - Miami Gardens, FL
Consultant working closely with the COO and the heads of the various company dep
artments of this Commercial Real Estate Investment Trust with over 190 shopping
centers throughout the United States. Projects included: Internal Audit risk-co
ntrol analysis, departmental integration and streamlining for Property Leasing a
nd Property Management; resulting in major cost savings as well as control and e
fficiency improvements, and JD Edwards system/web site optimization.
Catalina Lighting, (Division of Sun Capital) - Miami Lakes, FL
Restatement of consolidated financial statement for yearend SEC Reporting (10-K)
Restructuring of one of the corporate entities discontinued operations (carve-ou
t) and footnote preparation.
Cross Match Technologies - Palm Beach Gardens, FL
Consultant assisting in the restatement of the quarterly financials, in complian
ce with SEC requirements prior to the (IPO) "Initial Public Offering" of this Bi
o-Metrics and security firm operating in many of the US ports and local, state a
nd national governmental agencies. Projects included revenues recognition, defer
red revenues and accounts receivable.
EdCare - Hollywood, FL
Consultant working closely with the CFO of this Emergency Room medical managemen
t and billing firm, with over 40 hospitals spread throughout the US. Projects in
cluded system implementation of analytic tools (modeling and implementation of m
onthly budget to actual variance analysis program) for effectively measuring and
managing the business.
Franklin Templeton Investments, USA Fund Accounting (Rule 38a-1)
Consultant working with the Franklin Fund Groups and dealing with "Compliance Pr
ocedures and Practices of Certain Investment Companies" (Rule 38a-1), procedures
include the review of the compliance procedures for "Valuation and Pricing Conv
entions" of the portfolio of securities, determination of liquidity, and calcula
tion of Net Asset Values. Functions included walkthrough documentation, risk/con
trol objectives, writing of test plans and audit procedures, and testing.
1999 - 2002 CONVERGENCE COMMUNICATIONS, Sunrise, FL

Latin American facilities-based telecommunications company providing IP -based b

roadband communications and internet service to business customers as well as Ca
ble TV services in 9 countries throughout Latin America and the Caribbean
Foreign Accounting Manager - Latin America & Caribbean
* Preparation and analysis of monthly US GAAP/FASB 52 consolidated financial sta
tements. Telecommunication GAAP (Revenue Recognition, Equipment Sales, Deposits
, Royalties)
* Assisted Vice President of Taxation and Accounting with quarterly SEC reportin
g schedules.
* Negotiated Cable TV programming charges.
* Manage in-country controllers and country Managers.
1997 - 1998 MRZ and ASSOCIATES (Consulting Assignments), Miami, FL
CIMA TELECOM, Miami, FL
Consultant for startup US based CLEC (Voice and Data), Satellite, and Phone Card
Company. Implemented and Directed accounting and management information flows;
measuring profitability and matching up product costs to revenues for this start
up CLEC operation. Supervised carrier reconciliation's and line cost analysis.
Implemented First Usage and Cost Plus Prepaid Calling Card platforms profitabili
ty on a daily basis using WEB CDR and in house developed platform. Billing clean
up and reconciliation of customer and carrier billing while directing credit gui
delines and collections.
HARTOG RAHAL FOODS, New York, NY
Consultant called upon to fill in and run the day to day operations of this larg
e multi-national juice concentrate importer/exporter with sales in excess of $10
0 million annually to major beverage and food processing, Snapple, Del Monte, Ha
agen-Dazs etc.).
Responsibilities included overseeing the finance, accounting, systems conversion
, traffic and trading.
BRIGHTPOINT - Latin America, Miami, FL
Financial Analyst for multinational cell phone distributor with 10 percent of al
l cell phone sales in Latin America. Responsibilities included budgets, monthly
financial analysis and consolidations.
1989 - 1996 ILUROCK OF CALIFORNIA, Bogota, Colombia

CFO/ General Manager

* Purchased and setup plant for manufacturing new building materials virtually u
nknown to Colombia (solid surface material / similar to Corian).
* Exclusive supplier to the largest Colombian fast-food chain; supplied material
to hospitals, leading kitchen manufacturers and major builders.
* Captured 60% of market during four-year period with sales in excess of $3.5 mi
llion per year.
1977 - 1988 CARGILL INC. / ACLI INT'L. (Cargill Cafetera de Manizales), Bogota,
Colombia
Administrative and Financial Manager
Directed all facets of finance, accounting and administration for the third larg
est Colombian coffee exporter with annual sales of over $100 million U.S. and em
ploying over 700 workers in six processing plants in Colombia.
1976 -1977 PEAT MARWICK, New
York, NY
Staff Accountant
Conducted various audits for small to large business clients (Including Cargill
Inc.)
EDUCATION
1975 WHARTON SCHOOL OF FINANCE, UNIVERSITY OF PENNSYLVANIA, B.S. Accounting, Cu
m Laude
CERTIFICATIONS
Florida Atlantic University - April 2009
Course completion of: "Certified Internal Auditor Certificate Program "(CIA)
Property & Casualty Insurance license (Not currently active)
Life & Health Insurance license (Not currently active)
Florida Real Estate License (Not currently active)
PROFICIENCIES
Microsoft Excel and Hyperion, Word, Access - JD Edwards, People Soft, Platinum,
Great Plains, Fox-Pro, Real World/ Counter Point, Peach Tree, Oracle Database S
ystems, Timberline, Lawson Visual Manufacturing, Citrix Methodware - Enterprise
Risk Assessor software- GAAP Accounting Principles, Sarbanes-Oxley, SEC Complian
ce(Rule38a-1), SEC Reporting, Derivatives, Software Revenue Recognition ( SOP
97-2)
LANGUAGES - Fluent Spanish at the level of conducting sophisticated business
negotiations.