KEVIN A.

BROWN, CPA
8018 Devon Lee Court
Houston Texas 77040
(281) 928-7731
Email Address: kay100bee@yahoo.com
SUMMARY OF QUALIFICATIONS
US GAAP and IFRS GAAP Financial Reporting * SEC Compliance and Consulting * SEC
and AICPA Financial Statement Audit * Big 4 Experience * Accounting principles research
memos * Internal Control risk assessment and mitigation
* Communication and resolution
of internal control deficiencies and improvements * Financial and Operational Internal Audits
PROFESSIONAL EXPERIENCE
INDEPENDENT CONSULTING

JULY 2012 TO PRESENT

NATIONAL ENERGY SERVICES, INC. - Las Vegas, NV

October 2013 to present
Board of Directors (Audit Committee Chair)
Company provides oil field services to domestic energy companies
Advised and determined methods and processes to resolve accounting compliance and internal
audit matters for SEC Registrant Audit Committee
Formulated and responded to SEC comment letters regarding periodic filings
Developed approach for compliance with stock exchange listing requirements
Networked and presented financing alternatives to complete business acquisitions

SEC ADVISORY - Houston, Texas

July 2012 to August 2015
Consultant
Prepared and drafted financial statements used for inclusion in SEC registration statements
Established and documented management assessments of internal control over financial
reporting for SOX 404 compliance at Endeavour International, Service Corporation International,
CITGO Petroleum, and Houston Casualty Corporation
Remediated control deficiencies identified through financial and operational audits
Supervised audit engagement teams for Gainer Donnelly PKF Texas and Grant Thornton
Oversaw engagement personnel on audit and review engagements for public and privately-held
companies including Lubys, Inc., American Energy Partners, DXP, Inc, US Shale Solutions, Inc.
Conduct due diligence and valuation report review for BAS valuation group
PricewaterhouseCoopers, LLP- Houston, Texas
August 2011 to July 2012
SENIOR ASSOCIATE
Conducted financial statement and SOX 404 audit engagements for public clients using COSO
framework with large international oil and gas companies-upstream and midstream, oil and gas
drillers-onshore and offshore, and oil field services
Clients included Chevron, Enbridge, Seadrill, and Kinder Morgan
Compiled and reviewed client prepared accounting position and audit memos:
Impairment of long lived assets, goodwill, and other intangible assets
Revenue recognition for upstream oil and gas production and distribution
Commodity and financial derivatives
Impairment of long lived assets, goodwill, and other intangible assets
Use of specialists to measure oil and gas reserves and precious and industrial metals
Identification and assessment of internal control deficiencies and a prior period adjustment

KPMG, LLP - Irvine, California

December 2010 to May 2011
SENIOR ASSOCIATE
Steered financial statement and SOX 404 audit engagements for public clients using COSO
framework and privately-held companies.
Clients included CKE Restaurants, Beckman Coulter, Rico, and Skanska Engineering,
Composed and reviewed client prepared accounting position and audit memos:
Percentage of Completion Contract Accounting
Use of outside appraisals for real estate held for sale fair market value
Stonefield Josephson, Inc. - Irvine, California
August 2008 to April 2010
SENIOR AUDIT MANAGER
Directed and scheduled engagement personnel on multiple financial statement and SOX 404
audits of SEC registrants and private companies in a variety of industries including: alternative
energy and utilities, real estate and hospitality, oil and gas production and distribution, oil and gas
refining and marketing, public services, computer technology, healthcare, financial services, and
manufacturing and distribution
Reviewed and assisted clients with preparation of GAAP financial statements including
disclosures used in 10-Ks, 10-Qs, and SEC registration statements
Developed FASB and IASB position papers and for accounting and audit issues:
Business combination structuring and acquisition price allocations
Fair value measurements
Asset Retirement Obligations and Environmental liabilities
Consolidation of variable interest entities and joint ventures
Financial instruments
Transfers of financial assets and securitizations
Stock based compensation
Conversion of IFRS to US GAAP financial statements
Researched, composed and presented business development proposals to principals thereby
increasing services to current clients, introduced and developed assurance services to be
provided by firm, collaborated with other firm service departments and affiliate organizations of
the University of California
Designated as local office technical expert and consulted on firm wide engagement issues
Devised and implemented policies and procedures for use in management assessment of internal
controls resulting in reduction of audit engagement time
Mendoza Berger and Company, LLP - Irvine, California
September 2005 to August 2008
AUDIT MANAGER
Managed audit and attest engagements including due diligence for mergers and acquisitions,
forensic accounting, litigation support services, and financial projections and forecasts
Administered firm triennial peer review for AICPA Center for Public Reporting Excellence and firm
inspection with PCAOB
Served as firm technical accounting expert and firm triennial PCAOB inspection representative
Mendoza Berger and Company, LLP - Irvine, California
SENIOR AUDITOR

May 2000 to September 2005

Oversaw engagement personnel on audit and review engagements for public and privately-held
companies
Performed contractor and vendor review attestation engagements for local government
transportation agency
Provided assistance to clients in preparation of individual income tax returns

EDUCATION

Masters of Business Administration; California State University Fullerton

Bachelor of Arts Degree in Business Administration and History; California State University
Fullerton

COMPUTER SOFTWARE SKILLS

Word * Excel * PowerPoint * Access * CCH Engagement * VISIO * Sharepoint * KPMG eAudit * PWC
Aura * IDEA * TeamMate * Oracle * SAP * Hyperion * Axapta * Enertia * Accounting Research
Manager * RIA Checkpoint Research * PWC Comperio *KPMG ALEX