Teresa L.

Zhou, MST
503-1139 West Broadway
Vancouver BC V6B 1L7

604-353-4888
mushroom07079@yahoo.com

QUALIFICATIONS AND ACHIEVEMENTS:

In-depth knowledge of US GAAP/SEC reporting, IFRS, FAS109, and FIN48 rules; good understanding of Canadian GST, HST, PST and ITC
calculations
Implement innovative tax planning strategies and integrated software solutions to ensure compliance with global tax regulations, maintain internal
controls, drive continuous process improvements and reduce overall corporate tax liabilities
Highly skilled in researching sources and identifying solutions to tax issues
Managing multiple projects simultaneously and leading tax team with members from various offices around the globe
Coordinate with outsource consultants at Barclays Services Company to develop an M&E project to generate cost savings of 30% expenses per
annum. Correct the beginning balance of Barclays Capital Commodity federal tax returns, saving $4 million.
PROFESSIONAL EXPERIENCE
Zhou & Zhang Business Tax Consultant, Vancouver BC
February 2013 - Present
Major Project - Health Insurance, Information Technology Company, Aviation, Mining Gold, Food Industry and CPA firm Projects
Audited quarterly and annual tax closing and reporting processes including the FIN 18 tax rate and provision calculations and effective tax rate
analysis. Included determining discreet items on a consolidated and legal entity basis
Reviewed Corporation Tax Form 1120, 1120-F, 7004(automatic extension), 9022.1, 5472 and state tax returns. Withholding tax including: Forms
1042, 8804 and 8805
Experience with cross boarder tax issues, including Individual Form 3520 (RESP), 3520A (foreign trust), 1040, 1040NR, 5471, OVDI, 8938 (foreign
bank asset), Fin114 (Fbar), 8891 (RRSP), Oversee reporting engagements under FATCA. Partnership - Form1042, 1042-S, 1042-T, 1065, 8804, 8805,
Trust Form 1041. Experience with T-1 Canadian returns including FTC application
Assisted with partner and transfer pricing team to verify business growth through the identification of transfer pricing opportunities and provided
advice on developing and implementing policies, procedures, and documenting intercompany transactions
Deloitte & Touche LLP. Vancouver BC
December 2011 - January 2013
International Tax Services - US Tax Manager
Prepared tax provision for the quarterly and annual interim reporting periods. Calculated an annual forecasted effective tax rate, reconciled current
and deferred tax accounts; documented quarterly tax provision processes which satisfy SOX404 requirements, assisted with return to provision
difference, prepared tax provision entries and GAAP reporting requirements for SEC disclosure
Reviewed federal consolidated tax returns and state income tax returns, include form 1120, 1120-F, 1065, 5471, 5472, F-BAR, filed state and local tax
returns
Calculated book to tax differences (M-1/3) such as bad debt, deferred income, prepaid expenses, accrued expenses, accrued payroll, Sec 263A, &
tax-book depreciation adjustments. Contained preparation of quarterly tax-related disclosures required for the group reporting.
Maintained quarterly SOX 404 internal control procedures for tax accounting and insured all processes are properly documented, tested, and
coordinated with internal and external auditors for control testing
Helped to minimize tax risk and audit internal controls for accuracy; established internal tax memorandums; and monitored changes in tax law and
analysis for possible impacts on the companys tax exposure. Determined tax policy and advised the Division of Taxation regarding compliance issues
with established and new policy guidelines and procedures.Assisted with M&A activity and provided tax due diligence and assessment services
Provided tax consulting and research on U.S. issues: Bonus Depreciation, Sec 179, Sec 41 (Credits), Sec 163 (Interest Stripping), Sec 199 (Domestic
Production Deduction), Sales Tax Nexus.
Barclays Capital Inc. & Lehman Brothers Inc. NYC, NY
December 2007 - February 2011
Global Financial Reporting - Senior Tax Accountant
International tax
Prepared and reviewed Forms 5471, 8865 and 8858 in relation to non-US subsidiaries and activities. In-depth preparation of legal entity non-US tax
provisions and Current & Deferred tax balances maintained in tax provision software.
Reviewed of 808 non-US legal entity attributes including Effective Tax Rates, Tax Credits, NOL and related Valuation Allowance analyses
Interacted with foreign subsidiaries accounting departments and provided direction in preparation of tax provision supporting work papers for
worldwide consolidated financial statements and prepared quarterly tax provision of US companies
Monitored the current and deferred tax reporting for all domestic and foreign legal entities pursuant to ASC 740, including analysis and determination
of valuation allowances and translation adjustments
Maintained the accumulated E&P and creditable tax pool summary of Lehman's non-US operations to support financial statement positions and
assisted with foreign tax credit capacity planning and international restructuring
Reconciled income tax accounts and deferred tax balances; coordinated Sarbanes-Oxley internal control documentation requirements
Worked closely with foreign subsidiaries with transfer pricing /intercompany transactions issues; developed and implemented foreign transfer pricing
policy and planning strategies

 Domestic tax
Prepared and recorded all required tax adjustments pursuant to ASC 740 reporting and SEC disclosures, ensured communication of effective tax rate
impacts impacts and significant book / tax adjustments to Tax Director
Evaluated technical aspects of ASC 740 and ASC 805, including valuation allowances, deferred taxes, purchase accounting, tax basis balance sheets
Assisted with the reconciliation from tax return as filed to tax provisions (RTP); provided management reporting analysis to senior management on key
tax issues
Overseed preparation of schedules of federal, state and foreign net operating loss (NOL) carry forwards
Reviewed true up for consolidated federal income tax return, unitary and separate company state/local income/franchise tax returns
Prepared and researched state tax rates, separate versus unitary treatment, state modifications, state apportionment and resulting impacts of state
deferred balances and tax expense for reporting purposes.
Assisted in preparation of forecasts/projections for provision and federal/state estimated income tax impacts
Specialized for Canadian Commodity tax provision; reviewed Canadian Commodity tax GST calculations; assisted file Federal and Provincial tax
returns (NR4, T106, and T2 form)
Union Bank of Switzerland Financial Services Inc. (UBS Financial Services Inc.) NYC, NY
April 2006 - December 2007
Corporate Finance -Tax Associate
Prepared quarterly and annual IFRS/FAS 109 employee compensation stocks and options calculations for 20 UBS wealth management entities.
Prepared consolidated federal income and multi-state tax returns including state and local income/franchise tax returns for subsidiaries and various
combined/consolidated state tax filings
Assisted in the preparation in the tax provision (FAS109) and tax planning process for our domestic and international corporations
Performed account analyses related to tax accounting, tax forecasting, and tax minimization strategies
Reviewed workpaper documentation and calculations in support of significant tax items or book-to-tax adjustments
Pro-Bono Program
United Nations Peace Keeping Operations, UN headquarter, NYC, NY
Created a database for Project Rations Management system for US army in Middle of East Asian
Improved original financial databases for US Army in East Asian
IRS/CFRC Pro Bono program, NYC, NY

March 2005-July 2005

January 2004 December 2004

Individual Tax Counselor

Prepared 5,303 cases in IRS e-file system and accepted 4,494 files, with $7,997,680 in refunds from IRS
EDUCATION
Seton Hall University, South Orange, NJ
Master of Science in Taxation (President Scholarship and Graduate Assistantship)
Seton Hall University, South Orange, NJ
Bachelor of Science in Business Management Information Systems (Deans List)

December 2003 December 2005

September 1999 - September 2003

COMPUTER SKILLS
Tax: Gosystem, PeopleSoft, Peopletools, OneSource, Taxwise (IRS tax preparation software), SAP, Essbase Vista, Vertax, TaxStream, RIA
Checkpoint, CCH Prosystem, Caseware, OracleSystem.
Accounting: Peachtree Accounting, QuickBooks, M.Y.O.B. Accounting for Macintosh, AP Voucher payroll system
Database Management: Access, UNIX, and VBA.
Office: Excel, Word, PowerPoint, Micro Publisher