WAYNE E HARDING III

3773 S Dayton Way

Aurora CO 80014
Phone: (303) 290-0123 * wh68ff80@westpost.net
SUMMARY
A seasoned and confident CPA executive with:
* Vision - seeing beyond the numbers to yield answers
* A wide range of business perspective and judgment
* Technically competent including SEC reporting requirements
Other attributes: courage to do what is right and not necessarily popular; groun
ded judgment; servant leadership; not an empire builder but rather a team builde
r and player who takes joy in other peoples' success; charismatic and energetic
passion.
PROFESSIONAL EXPERIENCE
Two Rivers Water Company, Denver, CO July 2008 - Present
(f/k/a Navidec Financial Services, Inc.)
A small public company (OTCBB: TURV) previously in residential real estate mortg
age banking and re-directed its business to agriculture and water rights.
Chief Financial Officer
Key clients and accomplishments:
* Shortly after joining Two Rivers, due to our external auditors lack of audit d
ocumentation their license to audit public companies was revoked by the PCAOB.
o Lead the effort to quickly replace the auditor. The re-audit of prior years r
evealed the need for restatement of prior financial statements.
o These efforts lead to restate and re-file with the SEC two years of financial
information.
* Located misplaced assets worth $278,000.
* Amended prior tax returns and received an additional $163,000 for the Company.
* Implemented internal controls and procedures.
* Took the initiative to implement a paperless accounting system ("SourceLink")
to aid document retrieval and retention.
* Nominated for the "CFO of the Year" Award, 2010.
University of Denver, Denver, CO June 2008 - Present
Adjunct Instructor
Taught at the MBA level two courses in the evenings: Strategic Cost Management
for MBAs and Financial Accounting for MBAs.
Wayne Harding & Company, PC, Denver, CO 2002 - July 2008
Consulting firm focusing on financial strategies, financial proformas, consultin
g, and operational and internal control.
Owner & President
Key clients and accomplishments:
* Business Development for Rivet Software, international developer of XBRL appli
cations. Implemented a program to assist large cap SEC clients to file in XBRL a
nd formed strategic relationships with other software developers and PR News age
ncies.
* Strategic research and positioning for Microsoft, FRx Software, Aerogrow, Aval
ara and Audimation International, Inc.
* Cash flow projections, strategic financial structuring and market research for
Aerogrow International, Inc.
* Contract CEO of the USA for Acctrak21 (international accounting software devel
oper from Malaysia) as they entered the US marketplace. Established and oversaw
a team of 5 people.
* Operational head for Accountants in India LLC supervising an accounting staff
of 22 people and interfacing with smaller CPA firms for accounting outsourcing.
* Key system designer for web-based software developer for Glass Group, Inc. whi
ch provides automation for the flat glass industry supply chain.
CPA2Biz, New York, NY 2000 - 2002
The web portal site established by the AICPA in 1999 for all AICPA commerce acti
vities.
Director of Business Development
Responsible for meeting with mid to large CPA firms to drive adoption of the AIC
PA portal. Also worked with the development team to incorporate applications wi
thin the portal and driving business relationships.
Key accomplishments:
* Presentations to the AICPA Large Tier CPA group, various network of CPA firms,
and webinars to CPA firms to encourage adoption of the professional portal.
* Interface with key strategic partners including payroll processor and computer
security firm for co-marketing activities.
Aerogrow International, Inc., Boulder, CO 2005 - 2007
Innovators and developers of the world's first indoor smart garden appliance.
Board Member and Consultant
Member of the board while Aerogrow went from a private entity to being traded on
OTCBB: AERO.
Key Accomplishments:
* Assist with funding and structuring of equity and debt.
* Served as the head of Audit, Governance and Compliance committees.
* Reviewed all SEC filings and provided guidance.
* Worked closely with external auditors and tax professionals, including investi
gating R&D tax credits.
* Research into alternative market channels for product.
* Established a test kiosk retail program, built team of 8 staff, established ma
nagement controls and reporting.
Great Plains Software, Fargo, ND 1989 - 2000
Developed and marketed mid-range accounting and financial management software wo
rldwide.
VP of Key Global Accounts
Recruited and developed a team to penetrate and service global accounts consisti
ng primarily of CPA firms.
Key Accomplishments:
* Promoted three times and given responsibility for key strategic initiatives in
cluding:
o Key Global Accounts (VP - Key Global Accounts)
o ASP initiative (VP of ASP Strategy)
o Main evangelist for product and positioning (VP - Evangelist)
o Adoption of technology by CPAs (Director of Professional Marketing)
* Key Global Accounts: built this segment of business from zero to over $2 milli
on per year in sales. Supervised 5 team members
* ASP Strategy: negotiated a high-level strategic partnership with IBM to deploy
software on an ASP platform. Provided in-depth analysis on cash flow projectio
ns, cannibalization, and pricing strategies.
* Provided key input for product improvement.
* Key spokesperson for rollout of new product line in 1993, Great Plains Dynamic
s.
Wayne Harding & Company, PC, Denver, CO 1984 - 1989
CPA firm with 2 additional staff. Emphasized write up work, financial statement
preparation, assistance with funding, taxation, trust and estate planning, liti
gation support and technology implementation.
Owner and President
Key Accomplishments:
* Built revenue from start up to $220,000. This firm was sold upon joining Great
Plains.
* Clients included accounting software developer, tax software developer, AICPA

Mortgage Plus, Inc., Greenwood Village, CO 1981 - 1984

Real estate mortgage broker and loan servicing.
Controller
Key accomplishments:
* Implemented new system for accounting and escrow control.
* Managed escrow accounts in excess of $2 million.
* Built team of 3 accountants and oversaw their performance.
Touche Ross, Denver, CO 1979 - 1981
Staff auditor, subsequently hired by client (Mortgage Plus) to serve as controll
er.
Peat Marwick Mitchell, Denver, CO 1975 - 1979
Paraprofessional and Staff auditor
Began as a para-professional while attending University of Denver and moved into
a staff auditor role. Selected to assist the Trans-Alyeska Pipeline audit team
(builders of the trans-Alaska pipeline) for six month based in Anchorage.

EDUCATION
* Master of Business Administration, University of Denver, 1984
* Bachelor of Science in Business Administration, Accounting Major, University o
f Denver, 1976
* Post Graduate session with Phillips Exeter Academy, 1973
PROFESSIONAL DESIGNATIONS
* CPA certificate, active in Colorado, license #4643, since 1978
* CITP (Certified Information Technology Professional) designation from the AICP
A for 2001 - 2007
CONTINUING EDUCATION
* AACSB Bridge Program, May 2008
* 40+ hours per year in professional continuing education to maintain CPA certif
icate
AWARDS, RECOGNITION & PROFESSIONAL ACTIVITIES
* AICPA: Member of Council 2001-2004; Chair of High Tech Task Force (1998); Info
rmation Technology Executive Committee (1999-2002); Group of 100 (1999-2000)
* Colorado Society of CPAs: President (2001-2002); Blueprint (restructuring) Com
mittee (1997-2003); Chair of the Strategic Planning Committee (1990)
* AICPA Special Recognition Award, May 2000 for being a key player in the launch
of XBRL. Labeled by Accounting Today as the "Godfather of XBRL."
* Honorable mention to the Top 100 People in Accounting by Accounting Today (200
0)
* Articles published in numerous publications including Journal of Accountancy,
Accounting Today, and Journal of Information Systems
* Numerous presentations for AICPA, State CPA Societies, and a variety of profes
sional groups. Consistently receives high marks for presentation and subject kn
owledge.
* University of Denver, instructor in their MBA program on accounting fundamenta
ls and strategic cost management (2008 - present)
COMPUTER SKILLS
Proficient in MS Word, PowerPoint, Excel, Quicken, QuickBooks, Great Plains/Micr
osoft accounting and reporting products.
REFERENCES
Outstanding references from co-workers, subordinates, superiors and professional
associates supplied on request.