Raphael Houssou

Audit Senior at HJS - CPA Candidate

Fort Lauderdale, Florida, United States

About

My name is Raphael Houssou. I played college basketball and graduated with a Bachelor of Business Administration in Accounting in 2025 at FAU. I currently serve as a Senior Auditor at HJS with experience in a wide variety of client industries including Banks, Trusts, and Broker-Dealers.

Experience

  • Hacker, Johnson & Smith PA (Hybrid)
    • Audit Senior
      Dec 2025 - Present · 7 mos

      -Managed execution for 10 engagements across banks, trusts, and broker-dealers, auditing institutions with $500M+ to several billion dollars in assets and meeting PCAOB/SEC timelines. -Led audits for SEC registrants, coordinating PBC requests, walkthroughs, and status tracking to support timely 10-K and 10- Q issuance. -Performed US GAAP testing over loans, investments, deposits, and cash, including substantive testing and disclosure tie-outs. -Led ASC 606 and ASC 326 (CECL) procedures, directing contract reviews, cutoff testing, and model/assumption validation (including management overlays)

    • Audit Associate
      Apr 2025 - Dec 2025 · 9 mos

      -Supported 8 engagements across banks, trusts, and broker-dealers; met tight regulatory and reporting deadlines. -Tested ASC 606 revenue recognition through contract review, performance obligation assessment, and cutoff testing. -Tested ASC 842 leases, validating completeness, classification, and ROU asset/lease liability calculations. -Assisted in evaluating internal controls for financial institutions with $500M+ in assets, supporting regulatory compliance. -Executed close-process testing (journal entries and reconciliations), identified control deficiencies, and recommended remediation.

    • Audit Intern
      Dec 2024 - Mar 2025 · 4 mos

      -Supported audit engagements for 10+ clients by executing reconciliations, substantive testing, and control testing to support accurate reporting and regulatory compliance. -Assisted on SEC registrant engagements by completing bank reconciliations, tie-outs, and assigned procedures to support timely, compliant filings. -Tested 100+ monthly transactions, performing vouching, tracing, and cutoff procedures to support completeness, accuracy, and on-time issuance.

  • Food And Beverage Associate at Midtown Athletic Clubs
    Jun 2021 - Nov 2024 · 3 yrs 6 mos

    • Delivered high-quality customer service in a fast-paced environment, serving 50+ customers per shift. • Handled issues and resolved customer concerns to close sales and maintain satisfaction. • Operated in a fast-paced, high-stress environment, effectively managing multiple priorities while meeting daily performance and revenue targets.

  • Bookkeeper Intern at PM Accounting & Bookkeeping LLC
    Jun 2024 - Aug 2024 · 3 mos