Mark J. Klamrzynski, CPA, CFE

PROFESSIONAL EXPERIENCE

James C. Sell C.P.A. / P.C.
November 2007 to Present
Forensic Accounting and Tax Manager

Provide litigation support services and testimony in very complex civil and criminal proceedings for governmental and private clients. Preparation of corporate, partnership and individual client tax returns. Investigations include bridge loan frauds, domestic disputes, real estate contractor fraud and consumer frauds.

Arizona Corporation Commission - Securities Division
July 1991 to November 2007
Securities Specialist III (Senior Forensic Accountant)

Provide guidance and accounting expertise to management and staff; examine, audit and investigate a variety of the most difficult financial, legal and business documents including corporate financial and bank records, notes, stocks, trust agreements, investment contracts, leases, claims, permits and related investment and ownership instruments, identifies violations of the securities laws and applicants in unsound financial condition; prepare schedules and summary charts illustrating non-conformance with regulations; assemble documents and other pertinent evidence for use in administrative hearings or judicial proceedings; testify at hearings or before grand juries and criminal trials as an expert witness; work closely and cooperate with state and federal securities agencies, the Attorney General's office and local, state and federal law enforcement agencies; prepare a variety of reports; attend meetings and seminars.

Arizona Corporation Commission - Securities Division
Securities Specialist II
July 1990 to July 1991

Draft requests for documents necessary to perform accounting analysis of cases. Provide analysis of financial documents while helping attorneys and investigators to understand financial issues involved. Examine financial statements, prospectuses, and other financial information for compliance with securities laws and generally accepted accounting principles. State conclusions based on examination of financial statements to identify departures from generally accepted accounting principles and for auditing standards. Summarize evidence in charts and schedules for use in litigation. Serve as Division attorney on duty to answer questions from the public concerning securities matters. Give expert testimony of all relevant accounting issues as requested. Participate in the Division's Speakers Program to explain Division responsibility and enforcement efforts to civic and fraternal organizations. Perform special projects assigned by the Director of Financial Analysis. Communicate with attorneys, staff, and the public to facilitate case and inform dissemination. Analyze investigative information for potential and ongoing legal actions.

Tate Brokerage Co., Inc.
July 19888 to July 1990
Corporate Treasurer and Controller

Preparation and analysis of monthly corporate financial statements. Daily management of cash flow transactions. Planning and control of all fiscal corporate responsibilities. Supervision of billing, purchasing duties. Preparation of draft of documentation for annual compiled financial statement. Advise owners on personal and corporate tax matters. Preparation of monthly financial budgets. Assistance in the general administration of overall company operations, including company's in-house computer system.

TEACHING EXPERIENCE

Maricopa County Community College District
January 1984 to Present
Phoenix College Evening Division
Accounting Instructor

Developed syllabuses and course material for first and second semester Accounting Principles and Managerial Accounting for ninety students per semester.