I am a senior level finance / accounting executive that is a valued strategic business partner to senior management and operating departments with overall accounting and external reporting responsibilities. I have worked with two of the largest public restaurant chains in their respective categories. Core Competencies: • Strategic planning • Group leadership • Complex transaction analysis • Efficiency improvement • GAAP / Accounting Policies • SEC / External Financial Reporting • International operations accounting and tax considerations • Sarbanes Oxley • ERP implementation

Assistant Controller and Corporate Financial Reporting Vice President @ HP creates new possibilities for technology to have a meaningful impact on people, businesses, governments and society. With the broadest technology portfolio spanning printing, personal systems, software, services and IT infrastructure, HP delivers solutions for customers’ most complex challenges in every region of the world. From August 2015 to Present (5 months) Consultant @ Partnering with senior accounting management of an industry leading, publicly traded medical equipment provider with a restatement of their financial statements. Focusing on technical accounting issues such as equipment leasing, which includes a revenue recognition component, and an inventory restatement. From February 2015 to August 2015 (7 months) SVP - Chief Accounting Officer @ Reporting directly to CFO, functions include interaction with senior corporate and brand management, coordination of all accounting matters within the company including planning, insurance, treasury, internal audit and external auditors. Oversee the review of periodic internal financial reports and analytical information for presentation to senior management and Audit Committee and by CFO to Board of Directors. Significant interaction with the tax group regarding domestic and international tax matters. • Directed establishment of shared service center in Atlanta for integration of accounting functions after merger and reestablished all corporate accounting functions in Dublin after sale. • Drove business process transformation for department structure to adapt to changing business needs with a reduction of 10 headcount without loss of quality or timeliness. • Led complex purchase accounting evaluation, with assistance of valuation firm, of the allocation of the Wendy’s purchase price. • Served as a steering committee member with significant involvement in Oracle ERP implementations and upgrade to R12 version. From October 2008 to February 2015 (6 years 5 months) SVP Corporate Controller @ From October 2006 to October 2008 (2 years 1 month) Corporate Controller @ Responsibility for all accounting functions for three major operating divisions and corporate entities with covering general and all transactional accounting functions. Continual interaction with divisional management, including the analysts, regarding operational issues, review of accounting matters from the various internal accounting groups, review of internal financial reports and analytical information for presentation by CFO to senior management and board of directors. • Established revenue recognition bases in accordance with then appropriate accounting standards for significant multi - deliverable contracts in the K-12 division. • Actively partnered with Director of Internal Audit in the 2005 Sarbanes - Oxley evaluation which enabled the Company to have a "clean" SOX opinion after numerous prior year material weaknesses. From May 2004 to September 2006 (2 years 5 months) VP - Corporate Controller @ Responsible for all accounting functions for Sbarro restaurants and 30 joint venture locations. Functioned as CFO from June 2001 to February 2004, following the former CFO's resignation. • Implemented accounting systems for 6 new full service restaurant ventures with new bank and credit card company relationships with minimal increase in staff spread across all the operating accounting groups. • Assisted attorneys, investment bankers and accountants in successful completion of privatization while assisting newly appointed CFO. • Actively participated with Director of Compliance in the implementation of the provisions of Sarbanes - Oxley including the review of operating policies and procedures of operating accounting departments to improve and document controls and optimize scarce resources From June 1994 to March 2004 (9 years 10 months) Manager @ From 1975 to 1988 (13 years)

BBA/MBA - First dual degree graduating class, CPA Preparation @ Pace University From 1971 to 1975 Steven Graham is skilled in: SEC reporting, Accounting, Financial Reporting, GAAP, Technical Accounting, SEC filings, Mergers & Acquisitions, General Ledger, Sarbanes-Oxley Act, Sarbanes-Oxley, Internal Controls, US GAAP, Cash Management, Financial Analysis, Cash Flow