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Experienced CPA Accounting Professional

A successful accounting professional with 20 years of progressively increasing responsibilities in managing accounting departments for public and private utilities, banking, manufacturing, real estate management, distribution, international trading, consumer products and accounting firms.

Possesses an in-depth knowledge of accounting and financial operations, including financial statements preparation, internal controls, external audits, budgeting, planning, credit and collections, cash flow management, and corporate tax and compliance with bank credit agreements. Expertise includes outstanding skills in turning around under-performing accounting departments and bankrupt companies into successful, profitable enterprises.

A hands-on accounting and financial executive with a "big picture" business perspective and outstanding skills in GAAP and Sarbanes-Oxley requirements.


SouthWest Water Company, Suburban Water System, Los Angeles, California                                   2002-2011


Managed the Accounting Department of a $60 million, wholly-owned subsidiary of a water and wastewater services provider with $211 million in revenues, 1,220 employees and operations in ten states. Supervised ten accountants processing accounts payable, accounts receivable, billing, cash projections, bank reconciliations, payroll, asset management, reporting and general ledger recording. Prepared monthly financial statements and financial reporting for senior management.

  • Prepared detailed annual budgets with financial forecasts for the parent company and provided monthly analysis of variances of actual versus budget amounts for senior management.

  • Maintained internal controls according to Sarbanes-Oxley section 404.

  • Prepared quarterly financial reviews, and managed annual Sarbanes-Oxley audits in collaboration with internal auditors, KPMG (2002-2007) and PriceWaterhouseCooper (2008-2011).

  • Filed quarterly subsidiary financial statements, ensuring compliance with bank credit agreements and the California Public Utilities Commission.

  • Assisted the CFO in filing 10Q, 10K and proxy statements in 2002-2010.

  • Prepared schedules, financial statements, fixed assets reports, property records, water rights and leases, and financial projections in support of the company’s successful takeover by JP Morgan.

  • Supervised the successful conversion of the financial operating system from Mutual Humphrey to Oracle Enterprise, including interface designs.

  • After the company was sold, managed the blueprint for another conversion of the financial operating system to SAP. 

  • Recipient of the Employees’ Success Award for the Oracle conversion and restatement of the company’s financial statements.

IndyMac Bank Corporation, Pasadena, California                                                                               2000-2002

Assistant Controller

Managed the accounting operations for the purchase of capital equipment and supplies for the IT Department of a listed mortgage bank with $1.7 billion in assets and 3,000 employees.

  • Directed daily accounting and purchasing operations of the IT Department with a staff of              four accountants. Functions included payroll, capital asset management, budget preparations, purchasing, accounts payable and the general ledger.

  • Monitored and reviewed daily accounts payable and purchase order transactions to prepare monthly financial statements.

  • Established monthly procedures, reporting details of capital and supplies expenditures plus     charge-backs for all IT projects. Performed IT charge-back billings and general ledger recordings to all business units company-wide.

  • Prepared the detailed IT annual budget of $68 million covering 325 employees.

  • Performed monthly analysis of variances of actual versus budget amounts.

Ancra International LLC, Hawthorne, California                                                                                   1998-2000


Functioned as key member of a turnaround management team that took a privately-owned, $50 million manufacturer of aircraft cargo restraints from bankruptcy to profitability.

  • Managed the Accounting Department’s accounts payable, accounts receivable, payroll, production reporting, labor tracking and inventory control functions. Coordinated annual audits with Arthur Anderson.

  • Produced monthly financial statements in two days, as a result of outstanding controls and procedures.

  • Managed the consolidation of financial statements from two domestic and three international divisions into the parent company.

  • Prepared detailed annual business plans with financial forecasts through close consultation with all top sales, manufacturing and engineering managers.

Founders Financial, Inc., a subsidiary of Forest Lawn Company, Glendale, California                        1997-1998

Accounting Manager

Managed the Accounting Department for a commercial real estate development and management subsidiary with a staff of five accountants.

  • Supervised property management reporting, bank reconciliations, job costing, fixed assets, tax filings and general ledger functions. Prepared monthly financial statements. Coordinated annual audits with Deloitte & Touche.

  • Worked with the Engineering Department, tracking construction job costs and monitoring job status.

Davis Wire Corporation, Irwindale, California,                                                                                     1993-1997

Accounting Manager

Managed the Accounting Department for a $70 million manufacturing firm, the largest producer of steel wire and wire products on the West Coast.

  • Supervised daily accounts receivable, accounts payable, production reporting and general ledger functions.

  • Prepared monthly financial statements, and analyzed financial statements and budget versus actual variances. Coordinated annual audits with Arthur Anderson.

  • Initiated special projects that streamlined the workflow within the Accounting Department, shortening the monthly closing cycle to two days and making the cost reporting system an important tool for management.

  • Developed an accounting reporting system for a newly acquired company, Jaenson Wire Corp.

Good Root Enterprises, Los Angeles, California                                                                                 1991-1993


Advised the owner of an international trading firm in all aspects of business operations, including internal controls, budgeting and long-range cash flow forecasting. Supervised a staff of three in daily accounting work. Prepared financial statements and tax returns.

PC Warehouse, Santa Fe Spring, California                                                                                        1989-1991


Supervised the accounting staff in accounts receivables, accounts payable, payroll and general ledger functions for the regional headquarters of a national computer retail chain. Consolidated monthly financial statements from branch stores in the Southern California region. Coordinated year-end audits with outside CPA firms.

Lever Brothers Company, Commerce, California                                                                                 1985-1989

Financial Analyst

Developed internal controls and accounting procedures for a Fortune 500 manufacturer of consumer goods.

  • Prepared the annual cost budget and analyzed budget variances for the home office in New York City.

  • Reconciled inter-company charges among various divisions.

  • Performed cost/benefit analyses for capital expenditure justifications.

Simpson & Simpson, CPAs, Los Angeles, California                                                                          1982-1984

Senior Accountant

Performed certified audits and financial reviews. Supervised and trained supporting staff.


California State University, Los Angeles, Los Angeles, California

Master of Business Administration, Accounting

National Taiwan University, Taiwan

Bachelor of Arts, Finance and Banking

Special Skills:  Use of Oracle, PeopleSoft, J.D. Edwards and MS Office

Languages: Bilingual – English and Chinese (proficient in reading and writing Mandarin)


Certified Public Accountant, State of California


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Copyrighted © Peter K. Studner 1997-2006
Los Angeles - Burbank - Westlake Village - Irvine
Mailing Address: P.O. Box 241957, West Los Angeles, California 90024-9757
(310) 470-6688 - FAX (3