04/89 - Present

Sole practitioner

Practice includes accounting and tax services plus expert witness testimony and insurance claims analysis.

12/84 - 3/89

King, Henslee & Jackson
Certified Public Accountants
Newport Beach, CA

President, Director and Stockholder

Chief Executive Officer
Quality control over audit, accounting and litigation support practice

5/74 - 11/84

Fox & Company
Certified Public Accountants
Newport Beach, CA

Audit Partner
Coordinator, Business Advisory Services (1982 - 1984) which included litigation support services
National Director of Services to State and Local Government (1978 - 1982)

9/73 - 5/74

King, Bunch & Co.
Certified Public Accountants
Long Beach, CA

Partner in general service CPA firm which was acquired by Fox & Company in May, 1974.

5/71 - 9/73

Jerome M. White & Associates
Los Angeles, CA

Chief Financial Officer for a real estate developer and property manager.

6/69 - 5/71

King, Tollefson & Bunch
Certified Public Accountants
Long Beach, CA

Audit Supervisor in a general services CPA firm.

12/67 - 4/69

Cannon, Grant & Co.
Certified Public Accountants
Los Angeles, CA

Staff accountant in a general services CPA firm.

Education:

California State University at Northridge
Bachelor of Science in Business Administration - 1967

Western State University, College of Law
Law school curriculum - 1973

American Institute of Banking
Courses in banking - 1961 - 1962

Other - approximately 1200 hours of continuing education classes 1974 - 2005

Teaching:

Whittier College
Whittier, CA
Assistant Professor of Accounting - 1983

Fox & Company
Instructor, staff training programs, 1976 - 1982

Other Professional:

Certified Public Accountant, California, 1970

Member - American Institute of Certified Public Accountants

Member - California Society of Certified Public Accountants - Orange County - Long Beach Chapter
Past member of Ethics Committee, Government Accounting and Auditing Standards Committee and Management of an Accounting Practice Committee.

Member - Government Finance Officers Association
Served on the Financial Statement Certificate of Conformance Special Review Committee, 1978 - 1983

Member - Technical Review Panel for the California State Board of Accountancy, 1987 - 1993

Expert Witness:

Qualified as an expert in the following jurisdictions:

State of California, Superior Courts:

• Los Angeles County
• Kern County
• Orange County
• Monterey County
• San Diego County
• Sacramento County

Federal District Courts:

• Los Angeles, California
• Jackson, Mississippi
• Tulsa, Oklahoma
• Seattle, Washington

Issues:
Business interruption claims computation
Loss of earnings
CPA professional standards
Business valuation
Asset tracing (marital dissolution, commingled trust funds)
Residual value policy claims
Fraud, theft or embezzlement
Business dissolution
Breach of contract