Carlos Kudja

Responsible for overseeing all aspects of accounting & internal controls for the NVOCC divisions and all financial reporting to Corporate (Tropical Shipping, a division of AGL Resources, Inc.). Also function as Controller for all new acquisitions. Direct and control all aspects of accounting and reporting for multiple business units located all over the Caribbean. Establish, implement and maintain internal controls. Financial advisor to Executive Management in the overall organizational planning, policy development and implementation. Fully converted and integrated division to the PeopleSoft accounting software . Responsible for converting & integrating all new and future acquisitions. Manage and maintain financial relationship with the various Agents at our ports of destinations.

Assisted the VP-Controller and work with other independent consultants on the computer system conversion from ACCPAC to Great Plains. Assisted and provided support to VP-Controller and accounting staff with various miscellaneous accounting work. Assisted in creating in FRX financial reports and worksheets needed for external and internal financial reporting needs. Assisted with the additional system integration and interface of the computer system of its subsidiary location in Jacksonville to Corporate.

Primary responsibilities included manage and supervise staff of Corporate Land Accounting department, review and analyze the general ledger and financial reporting of all Land subsidiaries nation-wide for one of the nation's largest homebuilders. Responsible for overseeing accounting practices and internal controls at all Land divisions and providing guidance and support to subsidiary Controllers. Coordinated and managed external audits. Coordinated and assisted internal audits. Assisted Executive Management in reviewing the valuation of Land inventory and the feasibility of all Land purchase contracts. Interacted and advised all Regional and Divisional Land Controllers.

Primary responsibilities included financial reporting, managed and supervised accounting department, reviewed and analyzed all aspects of the general ledger and cash management of this pharmaceutical manufacturing and distributing company with over $1 billion in revenues. Assisted in the preparation of SEC Filings and all financial reports to Executive Management and the Board of Directors. Prepared consolidated financial statements, budgets, and forecasts. Coordinated and managed external audits and assisted in tax filings. Managed and maintained Employee Stock Option Plan. Managed and oversaw Fixed Assets accounting of Company Financial advisor to Executive Management in the overall organizational planning, policy development and implementation. Assisted in the planning and computer conversion of Andrx Corporation and all its subsidiaries to the JD Edwards accounting software Assisted in the successful implementation of the Sarbanes-Oxley Act and actively involved in maintaining and improving applicable key controls Other duties include the maintenance of relationships with banks, vendors, and investment brokers.

Directed and supervised all accounting, reporting, and cash management for this $65 million electronics distributor with 5 Latin American Subsidiaries. Prepared consolidated financial statements, budgets, and forecasts. Areas of responsibility encompassed all aspects of the general ledger including accounts receivable, accounts payable, and inventory. Coordinated and oversaw all aspects of tax filings, external audits, and internal control issues. Financial advisor to Executive Management and the Board of Directors in the overall organizational planning, policy development and implementation. Other duties included the maintenance of relationships with banks, vendors, and customers.

Directed and controlled all aspects of accounting and reporting. Established and upgraded internal controls. Coordinated and managed all aspects of external audits and tax filings. Responsibilities included cash, investment, and grants management. Financial advisor to Program Directors and Executive Management, with direct interaction with the Finance Committee and the Board of Directors. Maintained relationships and regulatory compliance with Federal, State, & Local Authorities, donors, foundations, and banks.

Supervised audits of clients in a variety of industries, including manufacturing, lease financing, banking, utility, retail, insurance, real estate, car rental, hospitality, governmental, and not-for-profit, to include SEC registrants. Reviewed and prepared financial statements and related disclosures. Identified and recommended improvements in client's internal control structures. Involved in training and development of staff. Researched accounting issues as appropriate.