Raymond Ho CPA

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Certified Management Accountant 1996 (Passed all parts in one sitting) Licensed California Real Estate Broker Teaching Experience: University of Phoenix 1994 to now Heald Business College 1994 to 1995 College of San Mateo 1993 National University 1991to 1993 Teach undergraduate and graduate financial and management accounting, finance and auditing classes Industry Experience: Public Practice Accountant 1990 to now Duties include audit, review, and compilation of financial statements. Tax planning and compliance for corporations and individuals. Clients in the industries of high-tech, real estates, international trading, government and non-profit organizations; included a publicly traded company. Controller for San Francisco Redevelopment Agency 1986 to 1990. Duties include management of accounting department; preparation of budgets and financial statements; tax assessment and forecast, coordinate with outside auditors and operation and financial analysis. Accounting Manager for ComputerLand Corporation 1983 to 1986 Duties include supervision of eight professional accounting staff to produce monthly domestic and international financial statements. Coordinated year-end audit with independent auditors; prepared and reviewed all audit schedules. Designed and implemented various accounting procedures by reviewing the complete EDP accounting cycle of the company. Staff Accountant for Seiler & Company, CPAs 1980 to 1983 Responsibilities included tax and audit engagements; assigned and supervised the work of less experienced staff accountants. Management advisory services included preparation of forecasted real estate financial statements, estimated future revenue loss, and real estate syndication SEC filings. Education: Nova Southeastern University, Candidate for Doctor of Business Administration in Accounting 1997, ABD. Dissertation proposal paper approved, Title: “Examination of the Role of The Ethical Decision Process based on Kohlberg ’s six levels of moral reasoning: A study of the effectiveness of ethical training programs. ” Golden Gate University: Master of Business Administration 1982 San Francisco State University: Bachelor of Science in Accounting 1980 Recent Publication: “New reporting requirements for US persons with foreign connections ” The Successful California Accountants, Winter 1997 “Is MRP II a friend or a foe? ” Proceedings at Allied Academies National Conference: Academy of Accounting and Finance Research, March 31, 1997. With Dr. Barbara Dastoor "Cyberspace: Oxymoron Or New Research Frontier" paper presented at the Annual conference of Technology track of the Association on Employment Practices and Principles. October 9, 1997. "Offshore Trusts: Do the New Costs Equal the Benefit?" paper presented at the Annual conference of Accounting track of the Association on Employment Practices and Principles. October 9, 1997. "Some Relief for Foreign Trusts and Gifts Reporting, the next step" The Successful California Accountants, Fall 1997, forthcoming.

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