1. Rudy Morales, CPA
415–845–0205
rudy.morales@gmail.com
2190 15th Street ▪ San Francisco▪ CA ▪94114
Professional Profile
Accomplished professional with strong leadershipskills and a solidbackground 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 filedwith 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 ExternalAudits and Reviews with Big 4 firms.
 Experience in Managing a team of 20+, to include assessing department requirements basedon company goals and initiatives,
performing job analysis andhiring talentedteam members to support the requiredorganizational structure.
PROFESSIONAL EXPERIENCE
Core-Mark International, South San Francisco,CA
Core-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- Current
Responsible for leading the financial reporting andcorporate accounting teams to include filing requiredquarterly andannual 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 andpreparation of the quarterly 10-Q, annual 10-K reports filedwith the SEC to include
working with senior management, external auditors, andlegal counsel to enable timely review of SEC Filings.
 Responsible for developing presentation materials for the Disclosure andAudit Committee meetings.
 Responsible for the overall coordination of the quarterly reviews/annual audit with external andinternal auditors.
 Responsible for reviewing andmaintaining 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 andmanaging total company close calendar.
 Responsible for the benefit reserve adjustments and other company wide reserves.
Assistant Controller-Operations July 2007- May 2014
Responsible for overseeing the accounting function to include: general ledger accounting, month end close process, account
reconciliations, fixedasset accounting, inventory accounting, cash accounting, and development of corporate policies andprocedures.
 Coordinatedthe month-endclose activities and preparation of monthly US GAAP consolidatedfinancial statements and
variance analysis for balance sheet and income statement accounts.
 Createdand maintainedaccounting 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 performedin 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.

2. Rudy Morales, CPA
415–845–0205
rudy.morales@gmail.com
2190 15th Street ▪ San Francisco▪ CA ▪94114
Walmart.com Inc.,Brisbane,CA
Founded 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 2007
Responsible for the management of the Accounting and Controls team which included Financial Reporting andControls, Accounts
Payable and Accounts Receivable. Supervisedthree 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 2006
Mervyns 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 2006
Responsible for the management of the Financial Accounting, Financial Reporting, andInventory 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 2005
Manager, Financial Accounting August 2002- November 2004
Senior Analyst, Merchandise Planning & Analysis November 2001- July 2002
Senior Accountant, Financial Accounting March 2000 – October 2001
Senior Auditor, Internal Audit August 1999 –February 2000
Staff Auditor, Internal Audit March 1999 – July 1999
PREVIOUS RELATED EXPERIENCE
Contracts & Compliance Officer, YWCA El Paso, TX
Tax Auditor & Trainer, TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
Staff Auditor, ARTHUR ANDERSEN/COOPERS & LYBRAND
Accounting Instructor, EL PASO COMMUNITY COLLEGE
EDUCATION / CREDENTIALS
CertifiedPublic Accountant State of Texas
MBA, University of Texas at El Paso
BBA-Accounting, University of Texas at El Paso
SOFTWARE APPLICATION EXPERIENCE
Proficient in Microsoft Word, Excel, PowerPoint, and Hyperion Essbase
PROFESSIONAL MEMBERSHIPS
SEC Professional Group
Cal CPA