INTRODUCTION A seasoned `sleeve rolled-up, hands-on' consultant with practical experience in and solid understanding of a diverse range of accounting, finance and business management issues, including G.A.A.P. theory & application, system design & implementation, process improvement, sales & marketing and team building. Demonstrated ability to identify and resolve issues in a timely and cost efficient manor. CONSULTING PROJECTS  CHIEF FINANCIAL OFFICER ~ RETAIL & LIGHT MANUFACTURING - Established operations in six different states with direct responsibility to oversee all operations and ensure compliance with all federal, state, and local codes and laws. Developed accounting systems to track and/or produce financial statements, cash forecasting, budgeting, cost accounting for each location and company consolidations. Negotiated contracts with suppliers achieving primary and secondary discounts and short term financing without interest. Additional direct responsibiliti