A. Earl Simmons, CPA15 Richland Creek Drive Ú Greenville, South Carolina 29609 Ú Telephone: 864.626.7766Email: aearlsimmons@icloud.com Ú Linkedin: https://www.linkedin.com/in/earl-

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Senior Director of Finance/Corporate Controller & Sarbanes-Oxley Compliance Specialist

BS (Accounting), Senior Director of Finance/Corporate Controller, with more than 20 years of financial leadership experience in translating business issues into risk mitigating actions by building internal system controls, implementing corporate business strategies and ensuring regulatory compliance for organizations ranging from a privately held management consulting firm to a 'Fortune 150' corporation.

Experience includes, serving as Corporate Controller for Ballanger Group, Inc. ($200 million concrete and asphalt paving and bridge construction) in Greenville, South Carolina with responsibility for managing 6 direct/50 indirect reports that focused on supporting all company financial activities across the U.S. and managing their $75 million equipment fleet.

____________Areas of Expertise____________ Word Class Treasury & Cash Management Conflict/Dispute Resolution Skills Conducting Operational & Financial Analysis Global Consolidation of GAAP/SEC Statements Communicating Key Business Issues & Opportunities Auditing Financial/Operating Processes and Procedures Developing Annual Budgets & Strategic Business Plans Improving Financial Performance on an On-Going Basis

____________Career Highlights____________ Played key role financial role in saving Ballenger Group from insolvency caused by it being an undercapitalized

Leveraged Buy Out. Consequently, accomplished the following 4 items: 1) Profitably doubled size of company in 18 months that supported $200 million in annual gross revenues; 2) Closed a $10 million unsecured loan in 7 working days as a result of credibility with a major South Carolina bank; 3) Communicated a complex set of facts in terms easily understandable to the bank; and 4) Employees in the field did not have their lives disrupted.

Entrusted by Fluor Global Services senior management with preventing a series of material Q4 short comings prior to being rehired as a direct report to Fluor Group CFO. As a result of outstanding performance, this 12-week assignment was subsequently turned into almost 5 years of responsibility with no material Q4 surprises occurring.

During initial employment at Fluor/Danial (Daniel International Corporation) which was then half of Fluor Corporation. Assembled seemingly unrelated information from multiple sources such as their project accountants, my internship at the Atlanta Federal Reserve Bank, and the tax department into a unique cash management system which produced untaxed foreign source income. Due to its unusual structure, each bank required a negotiated contract to be in compliance with banking laws and regulations. After implementation, the process allowed pooling of funds without expensive daily settlements, and an investment strategy which resulted in $500,000 of additional bottom line annual earnings.

Dedicated substantial personal time as a second year CPA with the Memphis office of a national CPA/consulting company to reading new Federal hospital reimbursement regulations. The detailed knowledge gained, allowed me to devise and successfully defend a unique reimbursement strategy, which saved one client more than $500,000 in the first year and millions more until Congress revised the Law. This new strategy along with close relationship with St Jude Hospital became the core of a National Healthcare Practice.

Selected by Ballenger Group CEO to look into an extremely complicated financial situation at a regional asphalt company and see what could be salvaged, if anything. Subsequently, over the next 21/2 weeks, negotiated a wide-array of favorable settlements with the 2 sureties (30 cents on the dollar) with conflicting interest, and also obtained 100% bank financing for the acquisition. As a result of strategic equipment replacement and other implemented changes, this division produced a $2.4 million pre-tax profit during their first year with Ballenger.

____________Key Areas of Competency____________ Strong Contract Negotiating Skills Financial Leadership by Example High Standards of Ethics & Integrity Multiple Project/Program Management

Facilitating Inter-Departmental Cooperation Building & Leading High Performing Teams Ability to Coach, Influence & Mentor Others Preparation & Presentation of Information to Board Members

A. Earl Simmons, CPA Page Two

Professional Experience & AccomplishmentsFluor Corporation Ú Greenville, South Carolina Ú 2011 to 2015 (Left due corporate restructuring)

(A 'Fortune 125' engineering construction/operations and management company)Finance Director II (Senior Director) – Scope of duties consists of conducting worldwide operational and financial reviews of major projects and regional offices for strict adherence to company procedures/practices, as well as sound business practices. The reviews also provided GAAP/IASB financial reporting and examination of work processes designed to maximize operational efficiencies while simultaneously reducing financial and contractual exposures.

Provided ongoing support which focused on resolving all legal issues including Sarbanes-Oxley compliance and worked closely with corporate to implement complex new accounting rules at the business unit level.

Worked closely with Operations Management to improve bottom line performance of projects and regional offices that included turning a pre audit function into a World Class QC/QA program.

A. Earl Simmons Business Consultant Ú Greenville, South Carolina Ú 1992 to 2011 (Seeking full-time employment)

(A privately-held regional business consultancy practice)Principal Director (CEO) – Responsibilities included providing clients with strategic business planning and budgeting, growth strategies, turning plans into profits, purchase and sale of companies as well as selection and installation of hardware/software to meet their individual business requirements.

Established 'Trusted Advisor' status with a wide-array of clients that consistently reduced operational costs while increasing value-added services to the bottom line. Played a key advisory role with clients by presenting monthly reports to board members and in-depth analysis of business performance and annual year outlook.

Banyan Retirement Services, Inc. Ú Greenville, South Carolina Ú 1990 to 1992 (Left due to negative corporate culture)

(Regional developer and operator of retirement centers for not-for-profit companies)Chief Financial Officer – Played a key financial management role in increasing company growth by expanding investment banking relationships and increasing customer satisfaction.

Slashed medical cost by 50% without any significant loss of employee benefits and centralized retirement center financial reporting, which proved instrumental in saving each facility $12,000 annually while simultaneously generating an additional $10,000 of corporate income per facility.

____________Prior 1990 Professional Experience____________

The Poe Corporation Ú Greenville, South Carolina Ú Chief Financial Officer Ú 1988 to 1990

Ballenger Group Inc. Ú Greenville, South Carolina Ú Corporate Controller Ú 1984 to 1988

Fluor/Daniel International Corporation Ú Greenville, South Carolina Ú Assistant Treasurer Ú 1978 to 1984

BDO Seidman, CPA Ú Memphis, Tennessee Ú Senior Consultant Ú 1975 to 1978

____________Academic Credentials & Professional Development____________

BS, AccountingAuburn University, Auburn, Alabama

Leadership South Carolina, GE Management Institute