MARKHAM NORTON MOSTELLER WRIGHT & COMPANY, P.A. Certified Public Accountants / Consultants

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1 MARKHAM NORTON MOSTELLER WRIGHT & COMPANY, P.A. Certified Public Accountants / Consultants Professional Affiliations: L. Gail Markham, CPA/ABV/CFF, CFE, CFP Litigation, Forensic Accounting & Mediation Services Partner Gail Markham graduated cum laude from the University of Maryland College of Business and Management. Gail is the founding partner of Markham Norton Mosteller Wright & Co., P.A. and is the head of the Litigation, Forensic Accounting and Mediation Services team. She is also a stockholder of Marquis Wealth Management Group. Gail has extensive experience in litigation services, mediation and forensic accounting. She is a Certified Public Accountant, Certified Fraud Examiner, Certified Financial Planner, is Accredited in Business Valuation and Certified in Financial Forensics from the American Institute of CPAs, is a Florida Certified Family Civil Mediator and is a Registered Investment Advisor. Gail has also been recognized for being an outstanding community leader on several occasions. American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Institute of Certified Financial Planners (CFP) Association of Certified Fraud Examiners (ACFE) Association of Family Law Professionals (AFLP) Association of Family Court and Community Professionals (AFCC) Founder of the Lee County PACE Center for Girls, Former Chair of the Board Lee County Industrial Development Authority Advisory Board, Former Chair of the Board Leadership Lee County - Charter Class and Charter Steering Committee Leadership Southwest Florida - Charter Class The Chamber of Southwest Florida, Former Chair of the Board Cape Coral Chamber of Commerce, Former Chair of the Board Awards and Recognitions: 2013 Laureate for the Junior Achievement Business Hall of Fame in Lee County Recipient of the 2013 SWFL Makers Award by WGCU Firm recipient of the 2011, 2012 and 2013 Best Places to Work by Florida Trend Magazine Named the 2011 Woman of the Year by Gulfshore Life Magazine Named the 2010 Philanthropist of the Year by Gulfshore Life Magazine Firm recipient of the 2010 Top 500 Businesses by Gulf Coast Business Review Firm recipient of the 2010 Business Ethics Award, Uncommon Friends Foundation Firm recipient of the 2009 Small Business of the Year, Greater Fort Myers Chamber of Commerce Recipient of the 2008 Greater Fort Myers Chamber of Commerce APEX Award Firm recipient of the 2008 Collier County, Best Places to Work Award from the Economic Development Council Honored by Florida Department of State in recognition of outstanding service to the SWFL Community Recipient of the Athena Award, 2000 Firm recipient of the 2000 Innovation Award by Practical Accountant magazine Firm recipient of the 1999 State of Florida Blue Chip Award

2 L. Gail Markham, CPA/ABV/CFF, CFE, CFP BIOGRAPHICAL DATA Attended University of Florida and graduated, cum laude, from University of Maryland, College of Business and Management in 1974 with a Bachelor of Science in Accounting CAREER Certified Public Accountant, State of Florida, 1977 (CPA) Accredited in Business Valuation by the American Institute of Certified Public Accountants, 2001 (ABV) Certified in Financial Forensics by the American Institute of Certified Public Accountants, 2008 (CFF) Certified Financial Planner, 1987(CFP ) Certified Fraud Examiner, 2013 (CFE) Florida Supreme Court Certified Family Civil Mediator, 1996 Registered Investment Advisor, 2000 (RIA) Stockholder and President of Markham Norton Mosteller Wright & Company, P.A., with offices in Fort Myers and Naples; Partner in charge of Litigation, Forensic Accounting and Mediation Services; CPA firm founder Stockholder of MNS Financial Management, LLC DBA Marquis Wealth Management Founder and Member of Board of Directors Community National Bank; Secretary of the Bank; Member of Board of Cape Coral Financial Corporation, Treasurer of the Holding Company. (Sold in 1989) Elected Member of Lee County Electric Cooperative Board of Trustees Page 1

3 L. Gail Markham, CPA/ABV/CFF, CFE, CFP PROFESIONAL AFFILIATIONS American Institute of Certified Public Accountants, 1977 Present Member of Dispute Resolution Advisory Council, Member of Business Valuation Sub-committee New Initiatives Task Force Florida Institute of Certified Public Accountants (FICPA), Present Outstanding Chair of Valuation & Litigation Services Section, Member of Litigation and Valuation Services Section Steering Committee, Member of Valuation, Forensic Accounting and Litigation Services Section and Conference Committee, Member of Valuation and Litigation Services Committee, Chair of Valuation and Litigation Services Committee, , Member of Conference Committee, Mediation Committee, Public Relations Committee, Member of Committee on Litigation Support, recipient of Outstanding Award, Public Affairs Division Chair of Sub-Committee on Relations with the Florida Bar, Member of Business Valuation Sub-Committee, Appointed to FICPA Uniform Standards of Professional Appraisal Practice (USPAP) Task Force, 1994 The Institute of Certified Financial Planners, Present Financial Consulting Group, L.C. (FCG), 1999 Present Expert Resource Connection, LLC (ERC), Present Florida Bar - Family Law Section Sub-Committee on Relations with CPAs, Mediation Sub-Committee, ; Litigation Support Professionals Committee, Fee Arbitration Committee past member Association of Family Court and Community Professionals (AFCC), 2001 Present Association of Family Law Professionals, Inc. (AFLP), 1995 Present Chair of Public Relations Sub-Committee, Member of Executive Committee Treasurer Association of Certified Fraud Examiners (ACFE), Member, 2000 Present Page 2

4 L. Gail Markham, CPA/ABV/CFF, CFE, CFP SPECIAL HONORS, AWARDS and RECOGNITION Named A Best Accounting Firm in Southwest Florida by Gulfshore Business Magazine for 2013 and 2014 Laureate, Junior Achievement Business Hall of Fame 2013, Lee County Finalist, News-Press People of the Year 2013 Recipient of the 2013 Southwest Florida Makers Award: Women Who Make Southwest Florida Firm recipient of the 2011, 2012, 2013 & 2014 Best Places to Work by Florida Trend Magazine Recipient of the 2011 Gulfshore Life Woman of the Year Award Recipient of the 2010 Gulfshore Life Philanthropist of the Year Award Firm Recipient of the 2010 Uncommon Friends Foundation Business Ethics Award. Recipient of the 2010 Leadership Lee County Servant Leader Award for extraordinary leadership as the Chair of the Board of Directors at the Lee County PACE Center for Girls. Recipient of the 2008 Greater Fort Myers Chamber of Commerce APEX Award for one exceptional woman in business Firm Recipient of 2008 Award for Best Places to Work in Collier County Recipient of the 2007 Florida Department of State Outstanding Service Award to the Southwest Florida Community Recipient of 2006 Business Building Leadership Award for Founding Participant of the Leadership Lee County Program Recipient of 2000 Athena Award for assisting women in developing their leadership potential Firm recipient of 1999 State of Florida Blue Chip Award Firm recipient of 1998 Blue Chip Enterprise Initiative Nominee Award for Lee County Firm recipient of 1998 Horizon Council of Lee County Industry Appreciation Award Recipient of 1997 Distinguished Leadership Award from Leadership Lee County Page 3

5 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Recipient of 1997 Distinguished Leadership Award from the National Association for Community Leadership Named 1985 Accountant Advocate of the Year for the State of Florida by the U.S. Small Business Administration Named 1985 Career Woman of the Year for Lee County Recipient of Service Corps of Retired Executives (S.C.O.R.E.) 1984 Outstanding Business Person of the Year Award for Lee, Collier, and Hendry counties Listed in "Who's Who and Why of Successful Florida Women" 1984 Premier Edition Listed in "Who's Who in Society" Listed in "International Who's Who of Professional and Business Women" Listed in "Who's Who in Professional and Executive Women" Listed in "Who's Who of American Women" Listed in "Who's Who in American Accounting" Listed in "Who's Who of Emerging Leaders in America" Listed in "Who's Who of Finance" LEADERSHIP and CIVIC ACCOMPLISHMENTS Founder of the Lee County PACE Center for Girls, 2006 Chair of the Board of Directors Lee County Industrial Development Authority Member of Advisory Board, 1988 Present; Chair: ; Vice-Chair: ; ; Treasurer: , Secretary: ; Edison Ford Winter Estates Foundation Member of the Board of Directors, Page 4

6 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Junior Achievement Business Leadership Hall of Fame Business Hall of Fame Laureate, 2013 Co-Chair, Hall of Fame Committee, International Women s Forum (IWF), Florida Suncoast Chapter, 2000 Present Lee County Smart Growth Task Force Member, Hope Hospice of Lee County Member of Board of Directors, United Way of Lee, Hendry & Glades Chair Cape Coral Campaign Chair, , Recipient of 1983 Outstanding Community Award for Cape Coral Member of United Way of Lee County Board of Directors, Member of Agency Review Committee, 1980 Leadership Lee County Member of Alumni Steering Committee, 1989 Member of Charter Class and Member of the Charter Steering Committee, 1986 Leadership Southwest Florida Member of Charter Class The Chamber of Southwest Florida Chair of the Board, 1994 and 1995 Member of Executive Committee, Member of the Board of Directors, Trustee, Member, Regional Economic Outlook Task Force, 1989 Member, Vice Chair of the Board for Business and Economic Affairs, 1988 Chair of the Committee for The Cents-Able Plan for Lee s Future, 2000 Cape Coral Chamber of Commerce President, 1984 President Elect, 1983 Member, Executive Committee, Board of Directors, Board of Directors, Chair - Leadership Committee, 1986 Member of Small Business Council and Board Liaison, 1982 Chair of Membership Committee, Chair of Task Force on Women in Business, 1980 Page 5

7 L. Gail Markham, CPA/ABV/CFF, CFE, CFP PUBLICATIONS The BP Settlement: Are You Aware of its Far-Reaching Effects? Financial Valuation and Litigation Expert, June/July 2013 Edition, co-authored by L. Gail Markham, Becky Bokrand and Lynn Rasnake Markham on Personal Injury and Wrongful Death Damages Dunn on Damages, Spring 2012, co-authored by L. Gail Markham, Kelsey Thompson, and Becky Bokrand Fallacy-Free Forensics Financial Valuation and Litigation Expert, April/May 2011 Edition, coauthored by L. Gail Markham, Toni M. Sparkman, Becky Bokrand and Kelsey A. Thompson Which Expert Are You Leia or Boba Fett? Financial Valuation and Litigation Expert, April/May 2009 Edition, co-authored by L. Gail Markham and Becky Bokrand The Vital V s of the Discovery Process Financial Valuation and Litigation Expert, February/March 2007 and the Association of Family Law Professionals Newsletter, Spring 2007 Edition, and The Florida Bar Family Law Section Commentator, December 2008 Issue, coauthored by L. Gail Markham and Toni M. Sparkman Components of a Damages Claim in a Wrongful Death Case Financial Valuation and Litigation Expert, December 2007/January 2008; co-authored by L. Gail Markham and Becky Bokrand Are Stock Options Marital Assets Subject to Equitable Distribution? Financial Valuation and Litigation Expert, August/September 2006, co-authored by L. Gail Markham and Toni M. Sparkman Alimony Reductions: Avoiding the Trap The Tax Advisor, August 1996, co-authored by James P. Sweeney and L. Gail Markham PRESENTATIONS Overlooked Financial and Accounting Issues that Lead to Malpractice ALFP Panelist Fort Myers, FL February 2014 Ins and Outs of Tax Returns Lee County Bar Family Law Section Presentation Fort Myers, FL February 2013 Finding Hidden Treasures in Tax Documents - Lee County Bar Brown Bag Luncheon Fort Myers, Florida - February 2013 Page 6

8 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Are you Committing Malpractice in the FVS World? - AICPA Forensic & Valuation Services Conference Orlando, Florida November 2012 "Personal Injury vs. Wrongful Death Damages Claims" - AICPA National Business Valuation Conference - Las Vegas, NV - November 2011 Hidden Treasures in Loss Claims Claims Defense Update 2010 Seminar Henderson Franklin Starnes & Holt Tampa, Florida September 23, 2010; Paralegal Association of Florida, Inc. Naples, FL March 17, 2011 Financial Forensics: Mortgage Fraud 7th Annual CPE Extravaganza sponsored by Fowler White Boggs, Synovus Bank and the Southwest Florida Community Foundation Fort Myers, Florida June 2010 Components of Damages Claims in Wrongful Death Cases Southwest Florida Trial Lawyers Association December 2007; Florida Defense Lawyers Association Captiva, Florida August 2008 Building the Real Picture A Case Study in Accounting Deception FICPA Valuation, Forensic & Litigation Conference Fort Lauderdale, Florida January, 2006 Elements of Consideration in the Calculation of Damages from Personal Injury, Wrongful Death and Wrongful Termination - FICPA Valuation and Litigation Annual Conference Fort Lauderdale, Florida January 2005 Divorce/Lifestyle Issues FICPA Valuation and Litigation Annual Conference Fort Lauderdale, Florida January 2005 Approaches to Valuation FICPA Hot Topics Fort Myers, Florida January 2004 Elements of Consideration in the Calculation of Damages from Personal Injury, Wrongful Death and Wrongful Termination Financial Consulting Group (FCG) University Program Atlanta GA April 2004 Finding Hidden Treasures in Tax Documents Divorce Support Services of Collier County October 2004 Unraveling the Mysteries of Business Valuation AFLP Fort Myers, Florida August 2003 Financial Statement Analysis - AICPA National Business Valuation Conference, Phoenix, Arizona - November 2003 How to Avoid Critical Financial Errors in Divorce Association of Family Law Professionals - Fort Myers, Florida - August 2002 Page 7

9 L. Gail Markham, CPA/ABV/CFF, CFE, CFP The Power of the Unknown Southwest Florida Family Law Attorneys December 2002 and September 2003 Mediation and Conflict Resolution AICPA National Small Firm Conference Seattle, Washington August 1994 Markham Norton Stroemer & Company, P.A. - Business Valuation Seminar, September 28, 1992 Markham Norton Stroemer & Company, P.A. Valuation of a Business, November 19, 1986 LITIGATION SERVICES/BUSINESS VALUATION SEMINARS, WEBINARS, CONFERENCES and COURSES FCG Webinar Unlocking Private Company Wealth: Proven Strategies and Tools for Managing the Wealth in Your Private Business November 18, 2014 Collier County Bar Association Family Law Forum October 24, 2014 FICPA Fraud Protection & Prevention/Identity Theft & Your Community Fort Myers, Fl October 16, 2014 AFLP Annual Seminar On the Cutting Edge: Tools and Insights for the Family Law Professional September 12, 2014 FCG Webinar Business Valuation Calculations & Calculation Reports: Litigation & Non- Litigation September 9, 2014 Florida Insurance Fraud Education Committee (FIFEC) Annual Conference Orlando, Fl June 11-12, 2014 FCG Webinar An Integrated Look at the Major Valuation Issues of Today May 13, 2014 AAML Annual Institute Tampa, Fl May 2-3, 2014 AFLP Mediation: Crafting the Optimum Outcome for Families April 24, 2014 FICPA Valuation, Forensic Accounting and Litigation Services Conference Ft. Lauderdale, FL January 9, 2014 FCG Webinar Fundamentals of Personal Injury and Wrongful Death Economic Damage Calculations December 12, 2013 Page 8

10 L. Gail Markham, CPA/ABV/CFF, CFE, CFP FICPA Webinar Business Valuation Standards Q & A December 9, 2013 AFLP Seminar The Modern Family Ft. Myers, FL October 11, 2013 AFLP Seminar Daubert: It s Not Just My Opinion Ft. Myers, FL September 26, 2013 Collier County Bar Association - Expert Witness Seminar (Daubert) Naples, FL July 31, 2013 FICPA Webinar Construction Contractors: Unique Accounting & Audit Issues June 27, 2013 FICPA Webinar Today s Fraud Problems: It s Not Going Away June 25, 2013 Acpen Webcast Ethics: Protecting the Integrity of Florida CPAs June 24, 2013 Valuation Products & Services, LLC Common and Uncommon Business Valuation Mistakes Webinar June 19, 2013 FICPA Webinar Compilation and Review: Issues and Updates June 18, 2013 ACFE Webinar - Virtual Identities: Gateway to Fraudulent Activities June 17, 2013 FICPA Seminar - Forensic Accounting Investigative Practices Sarasota, FL May 30, 2013 FICPA Valuation-Litigation Conference Ft. Lauderdale, FL January 2013 AICPA Business Forensic & Valuation Services Conference Orlando, Fl November 2012 AICPA National Business Valuation Conference - Las Vegas, NV - November 2011 Valuation Products & Services, LLC Costs of Capital and Discount Rates in Litigation/Damages: Valuation and Lost Profits VPS Business Valuation StraightTalk Webinar Fort Myers, FL - January 19, 2011 Florida Institute of Certified Public Accountants (FICPA) Valuation, Forensic Accounting & Litigation Services Conference Fort Lauderdale, Florida January 6-7, 2011 Kevin F. Jursinski & Associates Strategic Foreclosures for High Net Worth/High Credit Individuals Seminar Fort Myers, FL August 18, 2010 American Academy of Matrimonial Lawyers (AAML) Thirtieth Annual Institute Orlando, Florida April 30 May 1, 2010 FCG Webinar Valuing Physician Practices March 16, 2010 Page 9

11 L. Gail Markham, CPA/ABV/CFF, CFE, CFP FCG Webinar Key Issues in the Valuation of Small Businesses for Divorce February 25, 2010 FCG Webinar Calculation Reports and Summary Reports December 17, 2009 American Institute of Certified Public Accountants National Conference on Fraud & Litigation Orlando, Florida September 23 25, 2009 Dunn on Damages Webinar August 25, 2009 Association of Family Law Professionals Annual Conference, Estero, FL June 19-20, 2009 Fishman, Mard & Trugman Divorce Valuations Webinar - March 12, 2009 FCG Webinar Hardball with Hitchner, Pratt & Fishman - February 10, 2009 FCG Webinar - Valuing Small Businesses & Professional Practices January 14, 2009 Florida Institute of Certified Public Accountants (FICPA) Valuation, Forensic Accounting & Litigation Services Conference Fort Lauderdale, Florida January 8, 2009 Association of Family Law Professionals (AFLP) Understanding & Managing High Conflict Disputes Fort Myers Beach, FL June 5-6, 2008 American Academy of Matrimonial Lawyers (AAML) Thirtieth Annual Institute Orlando, Florida May 9-10, 2008 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference -New Orleans, LA Dec. 2-4, 2007 Financial Consulting Group (FCG) Fall Conference -Chicago, IL September 9-12, 2007 American Academy of Matrimonial Lawyers (AAML) Twenty Ninth Annual Institute Tampa Florida May 4-5, 2007 Florida Institute of Certified Public Accountants (FICPA) Valuation, Forensic Accounting & Litigation Services Conference Fort Lauderdale, Florida January 11-12, 2007 American Institute of Certified Public Accountants (AICPA) National Conference on Divorce Las Vegas, Nevada May 11-12, 2006 American Academy of Matrimonial Lawyers (AAML) Twenty Eight Annual Institute Tampa, Florida May 5-6, 2006 Financial Consulting Group (FCG) University Program Atlanta, Georgia April 24-25, 2006 Page 10

12 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Florida Institute of Certified Public Accountants (FICPA) Valuation, Forensic Accounting & Litigation Services Conference Fort Lauderdale, Florida January 19-20, 2006 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference November 14-16, 2005 Financial Consulting Group (FCG) Mini Conference November 13, 2005 American Academy of Matrimonial Lawyers (AAML) Twenty Seventh Annual Institute May 6-7, 2005 Financial Consulting Group (FCG) University Program April, 25-26, 2005 Florida Institute of Certified Public Accountants (FICPA) Valuation and Litigation Services Conference January 13-14, 2005 American Academy of Matrimonial Lawyers (AAML) 26th Annual Institute May 7-8, 2004 Financial Consulting Group (FCG) University Program April 26-27, 2004 Florida Institute of Certified Public Accountants (FICPA) Valuation and Litigation Services Conference January 16, 2004 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference November 16-18, 2003 American Institute of Certified Public Accountants (AICPA) National Conference on Advanced Litigation Services and National Conference on Fraud October 1-3, 2003 Pencor/National Litigation Support Services Association (NLSSA) Spring 2003 Conference for CPA s and Consultants - June 12-13, 2003 American Academy of Matrimonial Lawyers (AAML) Twenty Fifth Annual Institute May 2-3, 2003 Financial Consulting Group (FCG) University Program April 28 29, 2003 Florida Institute of Certified Public Accountants.(FICPA) Litigation & Valuation Services Conference January 10, 2003 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference November 17 19, 2002 Financial Consulting Group (FCG) Member Firm Conference November 16, 2002 Page 11

13 L. Gail Markham, CPA/ABV/CFF, CFE, CFP National Litigation Support Services Associations (NLSSA) Conference on Business Damages - November 2, 2002 American Institute of Certified Public Accountants (AICPA) Advanced Litigation Services & National Conference on Fraud October 31 November 1, 2002 Association of Family Law Professionals (AFLP) Mediator Certification Seminar - October 4, 2002 Family Law Section 6th Annual SW Florida Family Law Forum, September 13, 2002 National Association of Certified Valuation Analysts, Self-Study Current Update in Valuations May 11, 2002 Pencor/National Litigation Support Services Association (NLSSA) Spring Conference for CPA s and Consultants May 9-10, 2002 American Academy of Matrimonial Lawyers (AAML) Twenty Fourth Annual Institute May 3-4, 2002 Association of Family Law Professionals Workshop (AFLP) April 26, 2002 Association for Conflict Resolution Mediation Conference February 28, 2002 March 2, 2002 Florida Institute of Certified Public Accountants (FICPA) Litigation & Valuation Services Conference, January 11, 2002 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference December 2-4, 2001 Financial Consulting Group (FCG) Business Valuation Conference December 1, 2001 American Institute of Certified Public Accountants (AICPA) 2001 Advanced Litigation and Fraud Conference, October 24-26, 2001 Pencor/National Litigation Support Services Association (NLSSA) Fall 2001 Networking Conference, October 23, 2001 Financial Consulting Group (FCG) Annual Member Firm Conference September 9-11, 2001 American Academy of Matrimonial Lawyers (AAML) Twenty Third Annual Institute May 4-5, 2001 Page 12

14 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Florida Institute of Certified Public Accountants (FICPA) Litigation & Valuation Services Conference, January 12, 2001 American Institute of Certified Public Accountants (AICPA) 2000 Advanced Litigation Services Conference, October 16-17, 2000 Pencor/National Litigation Support Services Association (NLSSA) Fall 2000 Networking Conference, October 15, 2000 Financial Consulting Group (FCG) Valuation of Family Limited Partnerships and Determination and Accounting for the Allocation of the Purchase Price of Tangible and Intangible Assets, September 9-10, 2000 Pencor/National Litigation Support Services Association (NLSSA) Summer 2000 Litigation and Business Valuation Conference, June 14-16, 2000 Financial Consulting Group (FCG) Business Valuation Conference, June 2-4, 2000 American Academy of Matrimonial Lawyers (AAML) Twenty Second Annual Institute, May 5 6, 2000 Financial Consulting Group (FCG) Member Firm Conference, December 4, 1999 Florida Institute of Certified Public Accountants (FICPA) Litigation & Valuation Services Conference, December 10, 1999 National Association of Certified Valuation Analysts Business Valuation Conference of Florida Members, December 9, 1999 American Institute of Certified Public Accountants (AICPA) National Business Valuation Conference, December 5-7, 1999 Financial Consulting Group (FCG) Member Firm Conference, December 4, 1999 American Institute of Certified Public Accountants (AICPA) 1999 National Advanced Litigation Services Conference, October 17-19, 1999 Pencor/National Litigation Support Services Association (NLSSA) 1999 Fall Educational and Networking Conference, October 17, 1999 Family Law Section 4th Annual SW Florida Family Law Forum, September 24, 1999 Financial Consulting Group, L.C. (FCG) Member Firm Conference, September 18-19, 1999 Florida Bar Family Mediation Conference July 30, 1999 Page 13

15 L. Gail Markham, CPA/ABV/CFF, CFE, CFP American Academy of Matrimonial Lawyers (AAML) Twenty First Annual Institute, May 7-8, 1999 Pencor/National Litigation Support Services Association (NLSSA) 1999 Winter Educational and Networking Conference, January 20 22, 1999 Florida Institute of Certified Public Accountants (FICPA) Litigation Conference, December 11, 1998 National Association of Certified Valuation Analysts Business Valuation Certification Course, December 7 10, 1998 Pencor/National Litigation Support Services Association (NLSSA) Summer Educational Networking Conference, July 22 24, 1998 American Academy of Matrimonial Lawyers (AAML) Twentieth Annual Institute, May 15 16, 1998 Pencor/National Litigation Support Services Association (NLSSA) Winter Educational & Networking Conference for CPA s, January 29 30, 1998 Florida Institute of Certified Public Accountants (FICPA) Litigation Conference, December 5, 1997 Pencor/National Litigation Support Services Association (NLSSA) Third Annual Niche- Building Super Conference, July 31 August 1, 1997 American Institute of Certified Public Accountants (AICPA) National Advanced Litigation Services Conference, August 3 4, 1995 Florida Institute of Certified Public Accountants (FICPA) Annual Litigation Services Conference, December 5, 1994 American Institute of Certified Public Accountants (AICPA) National Advanced Litigation Services Conference, October 20-21, 1994 Florida Institute of Certified Public Accountants (FICPA) Annual Litigation Services Conference, December 6, 1993 American Society of Appraisers (ASA) Principles of Valuation: Business Valuation Methodology, BV102, August 19-21, 1993 American Society of Appraisers (ASA) Introduction to Business Valuations, BV101, July 15-18, 1993 Page 14

16 L. Gail Markham, CPA/ABV/CFF, CFE, CFP Florida Institute of Certified Public Accountants (FICPA) The CPA as an Expert Witness Course, May 19, 1993 American Academy of Matrimonial Lawyers (AAML) 15th Annual Institute Committee symposium: Advanced Seminar and Update on Family Law in Florida, May 7-8, 1993 Florida Institute of Certified Public Accountants (FICPA) Annual Litigation Conference, December 7, 1992 American Society of Appraisers (ASA) 11th Annual Business Valuation Conference, November 2-3, 1992 Nova University Mediation Institute Florida Supreme Court Family Mediation Certification Course, June 3-7, 1992 American Academy of Matrimonial Lawyers (AAML) 14th Annual Institute Committee symposium: Advanced Seminar and Update on Family Law in Florida, May 8-9, 1992 Mediation Resources, Inc. Florida Supreme Court Mediator for Civil/Circuit Mediator Certification Course, September 9-13, 1991 Florida Institute of Certified Public Accountants (FICPA) Expert Witnesses, Depositions and Litigation Support Seminar, September 18, 1991 American Institute of Certified Public Accountants (AICPA) Third Annual Conference on the CPA's Role in Litigation Services, October 10-11, 1991 American Academy of Matrimonial Lawyers (AAML) 13th Annual Institute Committee Symposium: Advanced Seminar and Update on Family Law in Florida, May 10-11, 1991 American Academy of Matrimonial Lawyers (AAML) 12th Annual Institute Committee Symposium: Advanced Seminar and Update on Family Law in Florida, May 11-12, 1990 Institute of Business Appraisers - Appraising Closely Held Businesses Conference, February 1-2, 1990 American Institute of Certified Public Accounts (AICPA) National Conference on Divorce and Related Tax Planning, June 1-2, 1989 Institute of Business Appraisers - Appraising Closely Held Businesses Conference, February 8-12, 1989 Florida Institute of Certified Public Accountants (FICPA) The CPA as an Expert Witness course, June 17, 1988 Page 15

17 L. Gail Markham, CPA/ABV/CFF, CFE, CFP American Institute of Certified Public Accounts (AICPA) Conference on the CPA's Role in Divorce and Related Tax Planning, May 5-6, 1988 Florida State University Valuation of a Business, October 6, 1983 Page 16

18 MARKHAM NORTON MOSTELLER WRIGHT & COMPANY, P.A. Certified Public Accountants / Consultants Toni s Areas of Focus are: Toni Sparkman, M.S., CP, FCP, CDFA Litigation, Forensic Accounting and Mediation Services Manager Toni graduated magna cum laude from Florida Gulf Coast University with a Bachelor of Science degree in Accounting and a Masters degree in Accounting and Taxation. Toni joined the Litigation, Forensic Accounting and Mediation Services team of Markham Norton Mosteller Wright & Company in She has more than twenty years of business experience in marital and family law, forensic accounting and litigation support. Prior to her transition to public accounting in 2001, Toni was employed by some of the area s most prestigious law firms. Toni has the designation Certified Paralegal (CP) from the National Association of Legal Assistants, the designation Florida Certified Paralegal (FCP) from the Paralegal Association of Florida, Inc., and is a Certified Divorce Financial Analyst (CDFA) through the Institute for Divorce Financial Analysts. Toni is also a Florida licensed Private Investigator (PI). TM Forensic accounting Fraud investigation Divorce support services Mediation and collaborative divorce support Investigative research Asset searches Due diligence Litigation support services Business damages Insurance damages Construction damages Personal injury and wrongful death Workers Compensation claims Contract disputes Shareholder disputes Wrongful termination Estate and guardianship accounting Malpractice Professional Affiliations: American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Financial Consulting Group, L.C. Association of Family Law Professionals, Inc. National Association of Legal Assistant Paralegal Association of Florida, Inc. The Florida Bar Collier County Bar Association Florida Association of Private Investigators, Inc. Institute for Divorce Financial Analysts

19 Toni M. Sparkman, M.S., CP, FCP, CDFA, PI Curriculum Vitae Biographical Data Graduated in August 2002 from Florida Gulf Coast University with a Master of Science degree in Accounting and Taxation. Graduated magna cum laude in August 2001 from Florida Gulf Coast University with a Bachelor of Science degree in Accounting. Career Certified Divorce Financial Analyst (CDFA ) (2009) Licensed Private Investigator, State of Florida (PI) (2006) Florida Certified Paralegal (FCP) (1994) Certified Paralegal (CP) (1990) Professional Affiliations Institute for Divorce Financial Analysts (IDFA) Florida Association of Private Investigators, Inc. (FAPI, Inc.) Association of Family Law Professionals (AFLP) - Board of Directors American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) FICPA Valuation, Forensic Accounting and Litigation Services Section Financial Consulting Group, LC (FCG) Collier County Bar Association (CCBA) Collier County Women s Bar Association (CCWBA) National Association of Legal Assistants (NALA) Paralegal Association of Florida, Inc. (PAF, Inc) Southwest Chapter of Paralegal Association of Florida, Inc. - Audit Committee Gulf Coast Chapter of Paralegal Association of Florida, Inc. - Audit Committee Greater Fort Myers Chamber of Commerce, Fort Myers, Florida Page 1

20 Toni M. Sparkman, M.S., CP, FCP, CDFA, PI Curriculum Vitae Greater Naples Chamber of Commerce, Naples, Florida - Leadership Collier Alumni Civic Involvement Shelter for Abused Women & Children, Women of Means Initiative Legal Aid Service of Collier County Leadership Collier Class of 2010 Kiwanis Club of Golden Gate Estates - Charter Member, Treasurer and Board of Directors Publications / Presentations Florida Gulf Coast University (FGCU) Guest Speaker, October 22, Copresented with L. Gail Markham, Becky Bokrand and Kelsey Thompson. Association of Family Law Professionals (AFLP) Panelist - Overlooked Financial & Accounting Issues that Lead to Malpractice Fort Myers, Florida - February 2013 Fallacy-Free Forensics. Financial Valuation and Litigation Expert, April/May Co-authored by L. Gail Markham, Toni M. Sparkman, Becky Bokrand, and Kelsey A. Thompson Spilt: An Update. Business Currents, Greater Naples Chamber of Commerce, October Co-authored by Becky Bokrand and Toni M. Sparkman Spilt: My Business is Being Affected by the Oil Spill What Do I Do Now? Business Currents, Greater Naples Chamber of Commerce, May Coauthored by Becky Bokrand and Toni M. Sparkman. The Vital V s of the Discovery Process: Is your discovery process Voluminous, Vague or Vogue? Financial Valuation and Litigation Expert, February/March 2007 and the Association of Family Law Professionals Newsletter, Spring 2007 Edition, and The Florida Bar Family Law Section Commentator, December 2008 Issue, co-authored by L. Gail Markham and Toni M. Sparkman Are Stock Options Marital Assets Subject to Equitable Distribution? Financial Valuation and Litigation Expert, August/September 2006, co-authored by L. Gail Markham and Toni M Sparkman Seminars, Conferences, and Courses American Academy of Matrimonial Lawyers (AAML) Family Law Certification Review Course; January 31- February 1, 2014 Page 2

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