I have worked in public accounting for both a "Big Four" firm and large regional firms within manufacturing, wholesale/retail, professional and financial services industries, and several non-profit entities. Subsequent to exiting public accounting, I became the sole internal auditor for a publicly traded company with annual sales of approximately $250M. As the Company’s sole internal auditor, I was responsible for the designing, conducting and reporting all audits. During my time as the internal auditor, the Sarbanes-Oxley Act was passed. In reaction to Sarbanes-Oxley, I created and implemented the Company’s internal control documentation process, and designed the Company’s testing process related to its internal controls. After three years as the Company’s internal auditor, the Company relocated myself and my family to Tennessee, where I became the Manager of Finance and Accounting for a division with reported annual sales of approximately $100M, and consisted of six manufacturing plants, in addition to several warehouse/distribution centers. I was responsible for the daily accounting processes, as well as the division’s weekly, monthly and quarterly reporting requirements. After a year in Tennessee, I returned to the Northeast to work for a publicly traded software/hardware Company. In my role I am responsible for the day-to-day general accounting functions including the monthly/quarterly/annual close process. I prepare the Company’s SEC reporting requirements, and monitor the Company’s compliance with internal controls. I perform all necessary research related to technical accounting issues, and analyze any related financial impact of such issues. In Nov 08, the Company completed a $212M acquisition including stock, debt and cash. I completed the purchase accounting and related 8K filing associated with the acquisition, and was a key member of the integration team to integrate both business processes as well as ERP systems.

Assistant Controller @ From April 2014 to Present (1 year 9 months) Assistant Controller @ From July 2012 to April 2014 (1 year 10 months) Assistant Controller - Revenue @ From February 2011 to July 2012 (1 year 6 months) Assistant Controller @ From April 2009 to March 2011 (2 years) Accounting and Reporting Manager @ From February 2005 to April 2009 (4 years 3 months) Manager of Finance and Accounting @ From February 2004 to February 2005 (1 year 1 month) Senior Internal Auditor @ From May 2001 to February 2004 (2 years 10 months) Senior Auditor @ From 2000 to 2001 (1 year) Senior Auditor @ From 1998 to 2000 (2 years) Staff Auditor @ From 1996 to 1998 (2 years)

BS @ Fitchburg State University From 1993 to 1996 n/a @ University of Massachusetts, Amherst From 1990 to 1993 Tyngsboro high school Martin Gerow is skilled in: SEC filings, Internal Controls, Accounting, Financial Reporting, Sarbanes-Oxley Act, Revenue Recognition, Finance, Internal Audit, Auditing, Sarbanes-Oxley, Mergers & Acquisitions, Consolidation, US GAAP, GAAP, General Ledger