Rowen Chen Nessmith, CPA, CIA

-Sarbanes-Oxley Compliance Audit: Assisted with the identification of key financial internal controls and development of SOX narratives, flowcharts, risk matrices and conducted SOX compliance reviews and testing of controls. -IPO Readiness: Assisted a pre-IPO company in identifying and prioritizing key initiatives to prepare for an IPO. Additionally, assisted in the implementation of required business processes and controls.

-Recruited by VP Managing Counsel from Internal Audit based upon recommendations made by Calpine’s Chief Accounting Officer and Controller. -Reviewed, negotiated and administered a variety of contracts in support of internal commercial customers, including but not limited to Gas Purchase and Sale Agreements (NAESB), Guarantees, and Gas Transportation contracts. -Researched, prepared and submitted various reports to regulatory agencies for Calpine entities. -Identified and implemented Commodity Contract department efficiency improvements including: o Removing non-value add and duplicative tasks, which increased risk of error in contract processes; o Reconciling and updating contract records to improve data accuracy; o Creating a procedures manual to improve department cross-training and onboarding; o Adding contract information to contract database to increase reporting functionality and efficiency; and o Developing a system customization implementation plan to consolidate contract data which resides in more than three separate applications. -Given additional responsibility for identifying and implementing Retail Contract department efficiency improvements including: o Performing and presenting an analysis that identifies more contentious provisions in standard agreements with the objective of reducing contract negotiation time frames; o Reviewing contract templates for compliance with utility and state regulations; o Creating and administering a contract change approval process and contract version tracking using SharePoint workflow and list capabilities; and o Implementing updates to contract documents to better leverage contract system functionality, which automates portions of the contracting process.

-Managed the company’s SOX program for two years, which involved: o Reinventing the program, demonstrated by an efficiency gain of 1,100 hours or 30% over two years; o Training and managing over ten employees, interns, and contractors; o Supervising and reviewing testing of approximately 50 key controls and 30 key reports per year; o Performing root cause analysis of identified control deficiencies and testing of the related remediation; and o Regularly communicating program status to Internal Audit and Accounting Management utilizing SharePoint reporting capability and newsletters. -Led and contributed to over ten operational audits and fraud investigations in different areas of the company, including power plant operations, front, middle, and back office operations, and contract management. -Improved team’s project management through development of a budget template, which automatically calculated a feasible audit budget based on PMBOK standards. -Promoted to Senior Internal Auditor from Internal Auditor less than a year after joining the company. -Received a Spot Award for management of the SOX program.

• Performed reviews of financial statements to ensure compliance with GAAP. • Performed data analytics for preliminary and substantive testing utilizing Excel functions and IDEA • Attained a working knowledge of GAAP, FASB, and GAAS. • Performed audit duties, including substantive tests, tests of internal controls, and analytics. • Participated in SEC and Private Client audits across a variety of industries, including software, financial services, and manufacturing. • Persevered and completed tasks efficiently despite working on as many as 3 simultaneous audits. • Received 2 “Lights Out” Awards signifying the completion of 2 busy-season engagements ahead of schedule. • Developed the ability to perform an audit from its inception to completion. • Awarded 3 Accolades for exemplary performance at work.

• Received award for Operating System Migration Computer Setup • Developed a strong work ethic to ensure work is completed on time • Trained in descriptive cataloging using Virtua software which requires detail oriented skills • Responsible for responding to customer’s requests • Monitored and maintained a spreadsheet of academic journals • Trained all new hires • Traveled to Ogden, UT to assist in library merging • Promoted from Document Delivery Assistant in 2008 • Promoted from GS Level 3 to GS Level 4 (2009) to GS Level 5 (2011)

-Graduated Cum Laude (top 10% of the Spring 2011 graduating class) -Graduated with 150 credit hours -Participated in Ramride, a nonprofit organization at CSU that provides safe rides home for students Friday and Saturday nights