PROFESSIONAL EXPERIENCE

Transcription

1 RUBEN A. DAVILA, CPA CFF Esq Leventhal Schl f Accunting Marshall Schl f Business University f Suthern Califrnia Phne (213) rdavila@marshall.usc.edu PROFESSIONAL EXPERIENCE UNIVERSITY OF SOUTHERN CALIFORNIA-LEVENTHAL SCHOOL OF ACCOUNTING Clinical Prfessr f Accunting, Faculty Directr FIM Prgram Spring Present Curses Taught in the fllwing USC Prgrams: Marshall Graduate Schl f Business --- Masters f Business Administratin: Full-Time and PM Prgrams Marshall Schl f Business Undergraduate Prgrams - Marshall Hnrs Prgram, Undergraduate Business, Business Minr Leventhal Schl f Accunting: Masters f Accunting, Intensive Accunting Prgram, Undergraduate Accunting, and Accunting Minr Executive Educatin Prgrams: Fd Industry Management; Annenberg Graduate Curriculum Develpment: BUAD 250A/B Cre Cncepts f Accunting; BUAD 305 Abridged Cre Cncepts f Accunting; FIM 480 Fd Industry Management Prgram; ACCT 525 Intensive Intermediate Accunting; ACCT 572 Crprate Accunting and Financial Reprting, ACCT 582 Accunting fr Mergers and Acquisitin; ACCT 417 Advanced Accunting fr Nn-Accunting Majrs, ACCT 410 Accunting fr Nn-Business Majrs; ACCT 410/411 Intermediate Accunting fr Nn-Business Majrs; ACCT 587 Frensic Accunting Curses taught include: Financial Accunting: BUAD 250A/280/285a Cre Cncepts f Accunting; BUAD 305 Abridged Cre Cncepts f Accunting; ACCT 370A/B External Financial Reprting Issues; ACCT 470 Advanced Accunting; ACCT 572 Crprate Accunting and Financial Reprting; ; GSBA 525 Intermediate Financial Accunting; GSBA 510 Accunting Cncepts and Financial Reprting Managerial Accunting: BUAD 250B Cre Cncepts f Accunting; GSBA 518 Accunting Cntrl Systems; ACCT 535 Managerial Accunting Cntrls Specialized: ACCT 582 Mergers & Acquisitins, ACCT 410 Accunting fr Nn-Business Majrs, ACCT 411 Understanding Financial Reprting fr Nn-Business Majrs, ACCT 412 Special Tpics, Certified Financial Analyst Review Level II, Accunting: The Language f Business, Wescmm Credit Unin Executive Educatin: Managing the Bttm Line; GSBA 520 Business Fundamentals fr Nn-Business Prfessinals --- Dual Graduate Annenberg/Marshall, GSBA 525 Audit, GSBA 582 Marshall Glbal Educatin Prgrams: develped curriculum, research prjects, and lead student site visits t the fllwing sites: USC MBA Prime Curses: Hng Kng, China, Mexic City, Cuba USC MBA Glbe Curse : Singapre, Thailand, Shanghai, Qingda, Mexic City, Cuba Marshall LINC Curse: Hng Kng, China Jint USC Leventhal Schl f Accunting, American Institute f Certified Public Accuntants (AICPA) Events Chinese Institute f CPAs , 2012, 2013: develped educatin prgram fr Chinese accunting prfessinals and prvincial and natinal regulatrs as part f their educatinal visit t U.S. Accunting Diversity Event : develped, planned and executed jint diversity utreach prgram fr students at varius universities and clleges thrughut Suthern Califrnia RUBEN A. DAVILA CPA, CONSULTANT & FORENSIC ACCOUNTANT 1987-Present Litigatin Cnsultant/Expert Witness: Serve as litigatin cnsultant and expert witness in a variety f cmplex business litigatin cases. Cases have invlved issues related t financial reprting, business valuatin, cntractual damages, lst prfits, audits, cmpensatin, fraud, embezzlement, and interpretatin analysis f financial infrmatin, crprate

2 gvernance and fiduciary respnsibility. Majr Cases include: Lincln Savings, Gemstar, Hmestre.cm, AOL/Time Warner, Schafer v. Daew Internatinal America Crpratin, Ppejy v. Balba Bay Club, RUBEN A. DAVILA Attrney at Law 2001-Present Vlunteer - Ls Angeles Center fr Law and Justice: Cnsumer Divisin Cnsumer actins brught by lw-incme clients primarily in the aut finance and real estate areas Vericimetry Advisrs LLC Bard f Member representing C Members 2012-Present UNIVERSITY OF SOUTHERN CALIFORNIA - SCHOOL OF ACCOUNTING Assciate Directr f the Masters Prgrams Respnsibilities included: Develpment, implementatin, and executin f infrmatin systems and cntrls related t student files, prgram review, and graduatin clearance; recruiting strategies and presentatins; student advisement. DELOITTE & TOUCHE (frmerly Delitte Haskins & Sells) Senir Accuntant - Audit Divisin 1979 t 1985 Respnsibilities included: plan and execute audit engagements, limited reviews, acquisitin audits; prepare financial statements, audit reprts, and management letters. Industry experience includes: real estate limited partnerships, real estate develpment, gvernment, nn-prfit, investment, manufacturing, retail and hspitality. Other Part-Time Teaching Experience Lyla Marymunt University, Mt. San Antni Cmmunity Cllege, Ls Angeles City Cllege, Ls Angeles Academy f Finance, Accunting Careers Awareness Prgram. ACADEMIC BACKGROUND LOYOLA LAW SCHOOL Juris Dctrate June 2000 Externships: Ls Angeles District Attrney's Office: Majr Fraud Unit; Ls Angeles District Attrney s Office: Criminal Curts Ls Angeles Center fr Law & Justice UNIVERSITY OF SOUTHERN CALIFORNIA Master f Business Administratin December 1984 Dual Emphasis in Accunting and Organizatinal Behavir LOYOLA MARYMOUNT UNIVERSITY Bachelr f Science in Accunting May 1979 PROFESSIONAL LICENSES & CERTIFICATIONS Califrnia CPA --- March 1982 t present Califrnia State Bar --- July 2001 t present AICPA Certified in Financial Frensics --- September 2010 t present AICPA Chartered Glbal Management Accuntant t 2014 PROFESSIONAL SERVICE AICPA/NASBA Bard f Examiners ( BOE ) Appinted t Bard The Bard f Examiners is respnsible fr develping, delivering, administering, security, grading, and delivering grades and related diagnstics fr the internatinal Unifrm CPA Examinatin. The BOE wrks in partnership with

3 exam stakehlders including the 54 bards f accuntancy that use exam as primary methd f measuring technical cmpetence f CPA candidates. Chair f BOE s Internatinal Issues Cmmittee AICPA/NASBA BOE Financial Accunting and Reprting Subcmmittee ( FARS ) Appinted as BOE representative n Unifrm CPA Examinatin FARS Subcmmittee FARS is respnsible fr review, revisins, and apprval f all cntent included in the Financial Accunting and Reprting sectin f the Unifrm CPA Exam. Evaluated perfrmance f Unifrm CPA Examinatin FARS cntent. Incrprated IFRS cntent int the FARS examinatin prcess in AICPA/NASBA Bard f Examiners --- State Bard Cmmittee The charge f the EC is t facilitate cmmunicatin between the 54 U.S. state bards and the AICPA s Bard f Examiners. The SBC infrms and slicits feedback frm the varius state bard cmmittees n pending actins by the BOE. The SBC will then cmmunicate this infrmatin t the BOE and prvide advice and cunsel n varius prpsed curses f actins. AICPA/NASBA Internatinal Qualificatins Appraisal Bard ( IQAB ) ; 2009 t 2013 Appinted t Bard Jint NASBA/AICPA cmmittee evaluates freign CPA license granting bdies fr substantially equivalency t U.S. CPA licensure standards. Evaluatin serves as a basis fr negtiating mutual reciprcity agreements (MRAs) which allw members with prfessinal credentials r licenses t gain licensure in the U.S. IQAB negtiated and renewed MRA Agreements during my tenure: Hng Kng Institute f CPAs; Canadian Institute f Chartered Accuntants; Institut Mexicans Cntadres Publics; New Zealand Institute f Chartered Accuntants; Institute f Chartered Accuntants in Australia; Task Frce Leader --- Educatin Evaluatin Review TF: charged with develping a systematic and bjective apprach t the IQAB evaluatin prcess f freign educatin IQAB Cmmittees: MRA Review fr Institute f CPAs f Ireland Task Frce Leader f Tri-lateral IQAB MRA Renewal Review with the Canadian Institute f Chartered Accuntants and the Institut de Mexicans Cntadres Publics. Task Frce Leader f MRA Renewal Review f CPA Australia Task Frce f MRA Review fr Chinese Institute f CPAs Task Frce Leader Educatin Accreditatin Task Frce NASBA Nminatin Cmmittee ( NC ) Present Elected Representative f the Pacific Regin NC is charged with develping vetting and nminating candidates fr NASBA Officers and Directrs in accrdance with NASBA Bylaws. NASBA Glbal Strategies Cmmittee ( GSC ) Appinted t GSC GSC is charged with develping strategies t maintain status f state regulated CPA license in a glbal envirnment. Have been invlved in the develpment and participated in NASBA s annual Internatinal Frum cnferences invlving internatinal regulatrs. Speaker and Mderatr at: 3 rd Annual Internatinal Frum, Vancuver, Canada July th Annual Internatinal Frum, Orland Flrida Nvember 2012 NASBA Educatin Cmmittee ( EC ) Appinted t EC Charged with cnducting research, hearings, and rundtables as a basis t revise and updated unifrm minimum educatinal requirements t becme a licensed CPA. Findings f EC were incrprated int the latest revisin f the Unifrm Accuntancy Act. Califrnia Bard f Accuntancy ( CBA ) Appinted t Bard: Member f 15 CBA bard charged with licensing and regulatin f ver 63,000 CPAs and all CPA firms in the State f Califrnia Secretary-Treasurer 2006 Member f:

4 Sarbanes-Oxley Cascade Effect Cmmittee Member f Enfrcement Prgram Oversight Cmmittee Member f the Cmmittee n Prfessinal Cnduct. Member f Legislative Prcess Liaisn with Internatinal Qualificatins Appraisal Bard Accunting Educatin Cmmittee f the Califrnia Bard f Accuntancy ( AEC ) Appinted Chair f the AEC AEC was charged with develping accunting educatin requirements as Califrnia transitined t 150-hur educatin requirements fr CPA licensure. Educatin requirements were adapted and cdified as CPA licensing requirements effective January 1, 2014 UNIVERSITY AND COMMUNITY SERVICE University: Elected t University Faculty Senate --- Marshall Schl f Business representative 2012 t Current; Elected t Nminating Cmmittee f the Faculty Senate 2012 t 2013 Prvst s Cmmittee --- Oversight Cmmittee n Academic Athletic Affairs 2005 t 2012; Student Senate Cmmittee n Ethics 1987 Review Bard fr Academic Integrity Vilatins SChlars Prgram --- assist in student recruitment effrts. Marshall Schl f Business: Elected t Marshall Dean s Faculty Cuncil --- represent Leventhal Schl f Accunting 2012 t Present Clinical Faculty Prmtin Cmmittee 2014 t Present Academic Integrity Cmmittee 1993 Represent LSOA and MSB at varius student infrmatin sessins and seminars Leventhal Schl f Accunting Cmmittees: Graduate Curriculum Cmmittee ; Annual Perfrmance Review Cmmittee ; Curriculum Develpment Cmmittee ; Academic Standards , , ; Graduate Admissins ; Diversity Cmmittee ; Academic Advisr fr: Current psitins: Latin Business Students Assciatin ( LBSA ); USC Student Chapter f Assciatin f Latin Prfessinals in Finance & Accunting; KPMG/ALPFA Case Cmpetitin Team 2003, 2004, 2010 Past psitins: Marshall Chrt fr USC -Transfer Students ; USC Student Chapter f Assciatin f Latin Prfessinals in Accunting and Finance ( ALPFA ) ; KPMG/ALPFA Case Cmpetitin Team , Graduate Latin Business Students, ; Lambda Chi Alpha Fraternity , Gamma Phi Beta Srrity , Nn-resident Faculty Fellw , Philippine Business Students Assciatin , USC Students Chapter f American Assciatin f Hispanic CPAs Past Cmmunity Service: Federatin f Schls f Accuntancy --- Ethnic and Cultural Diversity Cmmittee Ls Angeles Academy f Finance - teach in USC credit prgram fr inner-city high schl students Accunting Awareness Prgrams - teach in summer residence prgram fr inner-city high schl students Pr bn cnsulting fr businesses (primarily minrity-wned) and nn-prfit rganizatins Ls Angeles District Attrney's Office: Majr Fraud Unit - vlunteer law clerk Ls Angeles District Attrney's Office: Criminal Curts - vlunteer law clerk Ls Angeles Center fr Law & Justice - vlunteer law clerk PROFESSIONAL ORGANIZATIONS American Institute f Certified Public Accuntants (AICPA) AICPA Certified in Financial Frensics (CFF) --- Sept t present AICPA Persnal Financial Planning t present AICPA Chartered Glbal Management Accuntant t 2014

5 Assciatin f Latin Prfessinals in Accunting and Finance (ALPFA) Ls Angeles Cunty Bar Assciatin Califrnia State Sciety f Certified Public Accuntants Certified Public Accuntant by Califrnia State Bard f Accuntancy - March 1982 t present Member f the Califrnia State Bar - June 2001 t present Natinal Assciatin f State Bards f Accuntancy ( NASBA ) Assciatin f Certified Fraud Examiners AWARDS AND DISTINCTIONS Faculty Advisr fr USC s ALPFA/KPMG Natinal Case Cmpetitin Team Winner f Western Reginal Winner f Natinal Case Cmpetitin Natinal Case Cmpetitin Finalist USC Latin Student Assciatin Faculty f the Year 2009, 2010 Prfessr f the Year, USC Chapter f Natinal Greek Hnr Sciety - Fall 2000 Prfessinal Achievement Award frm the American Assciatin f Hispanic CPAs Black Business Student's Assciatin Faculty f the Year Latin Business Students Assciatin Faculty Service Recgnitin Beta Alpha Psi Outstanding Faculty Service Award USC Intrafraternity Cuncil and Panhellenic Hnrarium Fd Industry Management Teacher f the Year & , 1997, 1999, 2004 L.A. Archdicese Cathlic Schl Alumni Award 1994 Califrnia State Sciety f CPAs Dctral Fellwship 1985 Cnsrtium fr Graduate Studies in Management