Rudy Morales, CPA415–845–0205

rudy.morales@gmail.com2190 15th Street ▪ San Francisco▪ CA ▪94114

Professional ProfileAccomplished professional with strong leadership skills and a solid background in accounting, auditing, and financial reporting.

Combined Accounting and Management experience to build a strong accounting department in the public company, Core-Mark International and Mervyns LLC.

Experience in the preparation of quarterly, 10-Q and annual, 10-K reports filed with the SEC. Experience in Financial Accounting to include: Monthly Close Process, Balance Sheet and Profit & Loss variance

analysis and the monthly account reconciliation process. Experience in managing and coordinating External Audits and Reviews with Big 4 firms. Experience in Managing a team of 20+, to include assessing department requirements based on company

goals and initiatives, performing job analysis and hiring talented team members to support the required organizational structure.

PROFESSIONAL EXPERIENCE

Core-Mark International, South San Francisco, CACore-Mark International, a $10.2 billion dollar public company, is one of the largest suppliers of consumer packaged goods to the convenience retail industry.

Senior Director, Corporate Finance January 2014- CurrentResponsible for leading the financial reporting and corporate accounting teams to include filing required quarterly and annual financial statements with the SEC, managing the monthly close process and working directly with external auditors on reviews/audits. Also responsible for technical accounting research and accounting memorandum preparation.

Responsible for the coordination and preparation of the quarterly 10-Q, annual 10-K reports filed with the SEC to include working with senior management, external auditors, and legal counsel to enable timely review of SEC Filings.

Responsible for developing presentation materials for the Disclosure and Audit Committee meetings. Responsible for the overall coordination of the quarterly reviews/annual audit with external and internal

auditors. Responsible for reviewing and maintaining a system of internal accounting controls to ensure integrity of

reports and reviewing/updating SOX documentation as it relates to financial reporting. Responsible for the development of accounting policy roadmap to include: documentation, and

communication of accounting policies, white papers, and accounting memorandums resulting from new business, changes in existing business or issuance of new rules by the various accounting standard setting and regulatory bodies.

Responsible for providing technical guidance and analysis to key stakeholders in the organization, including documentation of positions on accounting issues, researching FASB Codification guidance, and disseminating guidance on new accounting pronouncements.

Responsible for developing and managing total company close calendar. Responsible for the benefit reserve adjustments and other company wide reserves.

Assistant Controller-Operations July 2007- May 2014Responsible for overseeing the accounting function to include: general ledger accounting, month end close process, account reconciliations, fixed asset accounting, inventory accounting, cash accounting, and development of corporate policies and procedures.

Coordinated the month-end close activities and preparation of monthly US GAAP consolidated financial statements and variance analysis for balance sheet and income statement accounts.

Created and maintained accounting policies and procedures to ensure compliance with US GAAP while maintaining appropriate internal controls.

Researched technical accounting topics in relation to contracts and new company initiatives to ensure revenue and expense recognition positions are in accordance with US GAAP.

Managed the company wide Balance Sheet Review process to ensure that account reconciliations are performed in a timely manner and that proper controls have been applied.

Acted as the primary interface with the Company’s Big 4 auditor, to include managing and coordinating external audit and reviews including preparation of audit work papers.

Rudy Morales, CPA415–845–0205

rudy.morales@gmail.com2190 15th Street ▪ San Francisco▪ CA ▪94114

Walmart.com Inc., Brisbane, CAFounded in January 2000, with headquarters on the San Francisco Peninsula. Walmart.com is a wholly owned subsidiary of Wal-Mart Stores, Inc.

Assistant Controller December 2006- July 2007Responsible for the management of the Accounting and Controls team which included Financial Reporting and Controls, Accounts Payable and Accounts Receivable. Supervised three direct reports, the managers of: Financial Reporting, Balance sheet/Policy and Supervisor of AP & AR.

Responsible for representing the Accounting department in cross functional projects by providing technical and compliance guidance on business issues, such as revenue recognition, capital vs. expense decisions, contingent reserves, etc.

Responsible for managing the activities of the Accounting team during month end close and ultimately responsible for the final review and approval of the Income statement and Balance sheet.

MERVYNS LLC, Hayward, California March 1999-June 2006Mervyns was a wholly owned subsidiary of Target Corporation and was later sold and converted to an LLC; Mervyns was a $3.5 billion dollar retailer that operated 187 stores in 10 states and catered to the middle market shopper.

Accounting Director- Financial & Property Accounting September 2005-June 2006Responsible for the management of the Financial Accounting, Financial Reporting, and Inventory and Property Accounting teams. This included responsibility for 26 team members and the supervision of three direct reports, the managers of: Financial/Property Accounting, Inventory Accounting, and Financial Reporting.

Senior Manager, Financial Accounting December 2004-August 2005Manager, Financial Accounting August 2002- November 2004 Senior Analyst, Merchandise Planning & Analysis November 2001- July 2002Senior Accountant, Financial Accounting March 2000 – October 2001Senior Auditor, Internal Audit August 1999 –February 2000Staff Auditor, Internal Audit March 1999 – July 1999

PREVIOUS RELATED EXPERIENCEContracts & Compliance Officer, YWCA El Paso, TXTax Auditor & Trainer, TEXAS COMPTROLLER OF PUBLIC ACCOUNTSStaff Auditor, ARTHUR ANDERSEN/COOPERS & LYBRANDAccounting Instructor, EL PASO COMMUNITY COLLEGE

EDUCATION / CREDENTIALSCertified Public Accountant State of TexasMBA, University of Texas at El Paso BBA-Accounting, University of Texas at El Paso

SOFTWARE APPLICATION EXPERIENCEProficient in Microsoft Word, Excel, PowerPoint, and Hyperion Essbase

PROFESSIONAL MEMBERSHIPSSEC Professional GroupCal CPA