Daniel W. Ray, CPA/CFF, CFE

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1 Daiel W. Ray, CPA/CFF, CFE Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats, Foresic ad Fiacial Cosultats Parter Hemmig Morse, Ic. Director, Maager, Neilso Elggre Durki & Co. Maager, Supervisor, Federal Bureau of Ivestigatio Special Aget Marylad Ceter for Public Broadcastig Seior Accoutat 1978 Towso State Uiversity, Baltimore, Marylad B.S. Busiess Admiistratio Professioal & Service Affiliatios Certified Public Accoutat, State of Califoria America Istitute of Certified Public Accoutats Certified Fraud Examier Associatio of Certified Fraud Examiers Certified i Fiacial Foresics Society of Former Special Agets of the FBI Certified Isolvecy ad Restructurig Advisor Norther Califoria Fraud Ivestigators Associatio page 1 of 7 Califoria Society of Certified Public Accoutats Past Chair of Litigatio Steerig Committee Past Chair of Fraud Operatig Committee Walut Creek Office Walut Creek, CA 94597

Maager, 1992-1995 Supervisor, 1990-1992 1982 1990 Federal Bureau of Ivestigatio Special Aget 1978 1982 Marylad Ceter for Public Broadcastig Seior Accoutat 1978 Towso State Uiversity, Baltimore,

2 Daiel W. Ray, CPA/CFF, CFE Semiar Istructio Case Study - The Shoppig Ceter Kig: Isurace Fraud ad a Host of Other Bad Thigs Califoria Society of CPAs Los Ageles, CA, August 2015 Law ad Techology Tel Aviv ad Berkeley Law Schools Joit LL.M. Program Berkeley, CA, August 2015 From Suspicio to Covictio: Fraud Case Studies AICPA Natioal Govermetal ad Not-For-Profit Traiig Program, Orlado, FL, October 2011 Developig Your Fraud Ivestigatio Through Percipiet ad Subject Iterviews AICPA Natioal Govermetal ad Not-For-Profit Traiig Program, Orlado, FL, October 2011 page 2 of 7 Fidig Fraud Through Iterviewig... Detectig Deceptio (Part 2) AICPA Webcast (Paelist) New York, NY, July 2012 Fidig Fraud Through Iterviewig... Tales From Fraudsters ad Those Who Catch Them (Part 1) AICPA Webcast (Paelist) New York, NY, May 2012 Iteral Cotrols, Goverace ad Maagemet Structure (Paelist) Thompso Reuters - The Chia Deal 2012: Legal ad Ecoomic Outlook For Iboud ad Outboud Deals Sa Fracisco, CA, May 2012 From Suspicio to Covictio Istitute of Iteral Auditors, Hawaii Chapter Hoolulu, HI, February 2012 Foreig Corrupt Practices Act - A Moitor s Perspective Istitute of Iteral Auditors, Hawaii Chapter Hoolulu, HI, February 2012 Iterviewig for CPAs: Cuttig Through the Rhetoric Califoria Society of CPAs - Combied Sectio Meetig, Maria Del Rey, CA, October 2011 The Role of Foresic Accoutats GE Capital Americas Risk / Loss Mitigatio Retreat Tarrytow, NY, Jue 2011 The Foreig Corrupt Practices Act - A Moitor s Perspective 22d Aual ACFE Fraud Coferece Sa Diego, CA, Jue 2011 For Profit Frauds i a Not-For-Profit World AICPA Natioal Not-For-Profit Fiacial Executive Forum, Sa Fracisco, CA, November 2010 Fiacial Fraud Ivestigatios Methodology Califoria Society of CPAs, Sa Fracisco, CA Jauary 2010 The Foreig Corrupt Practices Act: A Idepedet Moitor s Perspective The PIPEs Coferece 2009, Las Vegas, NV November 2009 Foreig Corrupt Practices Act ad Other Ethical Cosideratios The Chia Deal 2010 Coferece, Sa Fracisco, CA October 2009 The Role of the Moitor i Federal Cases CalCPA Litigatio Steerig Committee, Los Ageles, CA, August 2009 Walut Creek Office Walut Creek, CA 94597

3 Daiel W. Ray, CPA/CFF, CFE Semiar Istructio cotiued Itroductio to Fiacial Foresic Accoutig Golde Gate Uiversity, Sa Fracisco, CA April 2009, August 2009 Crisis Maagemet - What to do whe Fraud is Detected Goverace Coferece, Bellevue, WA, October 2008 A Idepedet Moitor s Perspective o Compliace with the Foreig Corrupt Practices Act Califoria Society of CPAs ad Bar Associatio of Sa Fracisco, Sa Fracisco, CA, Jauary 2008 Publicatios Tips for a Efficiet ad Effective Fraud Ivestigatio Law 360, July 2015 (Co-author) News Media Cotacts page 3 of 7 KPIX Chael 5 News, Sa Fracisco, Califoria Ivestigative report by Aa Werer o Fremot Football League; iterviewed regardig foresic accoutig procedures, February 2006 KRON Chael 4 News, Sa Fracisco, Califoria Iterviewed regardig foresic accoutig; aired May 30, 2002 ABC News Productios Iterviewed for Court TV productio; October 19, 2001 NBC Nightly News Special report by Jim Avila Followig the Terrorists Moey Trail, September 24, 2001 The Los Ageles Times Tracig the Moey Trail of Terrorism, September 24, 2001 The New York Times Ad Now, a Case for the Foresic Accoutat, May 27, 2001 Walut Creek Office Walut Creek, CA 94597

Goverace Coferece, Bellevue, WA, October 2008 A Idepedet Moitor s Perspective o Compliace with the Foreig Corrupt Practices Act Califoria Society of CPAs ad Bar Associatio of Sa Fracisco, Sa

4 Daiel W. Ray, CPA/CFF, CFE Testimoy Trial Rico EV Realty LLC, et al. v. CP III Rico Towers, Ic., et al. (July 2012) Sa Fracisco Superior Court Case No City of Gledale v. Marcus Cable Associates, LLC, dba Charter Commuicatios (February 2012) Los Ageles Couty Superior Court Case No. EC People v. Howard Douglas Porter (July 2008) Staislaus Couty Superior Court Case No BHE Group, Ic., et al. v. MTS Products ad Be Hsia (February 2008) Los Ageles Couty Superior Court Case No. EC People of the State of Califoria v. Rolad Clark Colto, ad Paul McNeece Roesser (October 2007) Sa Diego Couty Superior Court, Cetral Divisio Case No. CD Chevro U.S.A., Ic. v. SSD & Associates (August 2006) U.S. District Court, Norther District of Califoria Case No. C WHA Uited States Ex. Rel DRC, Ic., et al. v. Custer Battles, LLC, et al. (March 2006) U.S. District Court, Easter District of Virgiia Case No. CV A People v. David Mark Levey (July 2005) Cotra Costa Couty Superior Court Case No F The People of the State of Califoria v. Haso Buildig Materials America, Ic., et al. (Jue 2005) Cotra Costa Couty Superior Court Case No. MSC page 4 of 7 Walut Creek Office Walut Creek, CA 94597

Howard Douglas Porter (July 2008) Staislaus Couty Superior Court Case No. 1219173 BHE Group, Ic., et al. v. MTS Products ad Be Hsia (February 2008) Los Ageles Couty Superior Court Case No.

5 Daiel W. Ray, CPA/CFF, CFE Testimoy cotiued page 5 of 7 Depositio IAS Services Group, LLC v. Jim Buckley & Associates, et al. (July 2015) U.S. District Court, Wester District of Texas Case No. 5:14-CV-180-FB Cambridge CM, Ic. v. Basil P. Ftheakis, et al. (July 2014) Sata Clara Couty Superior Court Case No. 112 CV Rico EV Realty LLC, et al. v. CP III Rico Towers, Ic., et al. (Jue 2012) Sa Fracisco Superior Court Case No Abarca, et al. v. Merck & Co., et al (February 2012) Easter District of Califoria Freso Divisio Case No. 1:07-CV-0388 DOC DLB City of Gledale v. Marcus Cable Associates, LLC, dba Charter Commuicatios (July 2011) Los Ageles Couty Superior Court Case No. EC Alfa Tech Cosultig Egieers, Ic. v. Cambridge CM, Ic. (February 2011) JAMS Arbitratio - Sa Jose, CA Case No CNA Isurace, et al. v. Lloyds Lodo, Ace America Isurace Compay, Travelers Idemity Compay (December 2009) Circuit Court of Cook Couty, Illiois Case No L Shiazy Eterprises, Ic.; Botta s Auto Body v. Truck Isurace Exchage; Farmers Isurace Group (September 2009) Sa Fracisco Superior Court Case No. CGC Baco De Mexico v. Oriet Fisheries, Ic., et al. (August 2009) U.S. District Court, Cetral District of Califoria Case No. 2:07-CV GAF Caroly Vertuca, Trustee of The Louis R. Laeremas Trust dated December 12, 1997, et al. v. Citigroup Global Markets, Ic. dba Citi Smith Barey, et al. (July 2009) Alameda Couty Superior Court Case No. RG Commuity Memorial Health System, et al. v. Bartlett, Prigle & Wolf LLP, et al. (2008) Vetura Couty Superior Court Case No CU-FR-VTA BHE Group, Ic., et al. v. MTS Products ad Be Hsia (November 2007) Los Ageles Couty Superior Court Case No. EC Norris Houk v. CSAA (August 2007) Arbitratio, Sa Fracisco, CA Gerald Laframboise, dba Laframboise Costructio v. Ala Va Vliet, et al. (February 2007) Moo Couty Superior Court, Case No Walut Creek Office Walut Creek, CA 94597

10-496887 Abarca, et al. v. Merck & Co., et al (February 2012) Easter District of Califoria Freso Divisio Case No. 1:07-CV-0388 DOC DLB City of Gledale v.

6 Daiel W. Ray, CPA/CFF, CFE Testimoy cotiued Depositio cotiued New World TMT Limited v. PrediWave Corporatio, et al. (September 2006) Sata Clara Couty Superior Court Case No. 104 CV Patricia Davis Rayes, et al. v. Marvi Davis, Keeth Kilroy, et al. (September 2006) JAMS Arbitratio, Los Ageles, CA Case No Chevro U.S.A., Ic. v. SSD & Associates (July 2006) U.S. District Court, Norther District of Califoria Case No. C WHA Isurace Vetures, Ic. v. Vesta Fire Isurace Corporatio (November 2005) Sacrameto Couty Superior Court Case No. O4AS00268 Uited States Ex. Rel DRC, Ic., et al. v. Custer Battles, LLC, et al. (October 2005) U.S. District Court, Easter District of Virgiia Case No. CV A Daiel Garcia v. Thomas White (November 2005) Sa Fracisco Superior Court Case No. CGC Martha Wood, et al. v. Joh M. O Qui, et al. (September 2005) America Arbitratio Associatio, Housto, TX The People of the State of Califoria v. Haso Buildig Materials America, Ic., et al. (May 2005) Cotra Costa Couty Superior Court Case No. MSC page 6 of 7 Walut Creek Office Walut Creek, CA 94597

S. District Court, Norther District of Califoria Case No. C05-3276 WHA Isurace Vetures, Ic. v. Vesta Fire Isurace Corporatio (November 2005) Sacrameto Couty Superior Court Case No.

7 Daiel W. Ray, CPA/CFF, CFE Testimoy cotiued page 7 of 7 Arbitratio Alfa Tech Cosultig Egieers, Ic. v. Cambridge CM, Ic. (March 2011) JAMS Arbitratio - Sa Jose, CA Case No Europlay Capital Advisors, LLC v. Pamela S. Colbur (December 2007) America Arbitratio Associatio Case No Y WYGI Tigra Z. Marcaria v. Toy Lee, et al. (October 2007) Sata Clara Couty, CA Norris Houk v. CSAA (August 2007) Sa Fracisco, CA George Goff, et al. v. The Thomas Kikade Compay, et al. (April 2006) Los Ageles, CA Daiel Garcia v. Thomas White (November 2005) Superior Court, Sa Fracisco, CA Case No. CGC Martha Wood, et al. v. Joh M. O Qui, et al. (October 2005) Class Certificatio Hearig, Housto, TX Frech Camp Vieyards v. Gueoc Wiery (May 2004) Sa Fracisco, CA Far Easter Group I v. Hayes Valley Developmet Parters (February 2002) Sa Mateo, CA NASD Arbitratio A. G. Edwards & Sos, Ic. v. Wedy Feldma Purer (September 2005) Arbitratio Case No , Sa Diego, CA A. G. Edwards & Sos, Ic. v. Wedy Feldma Purer (September 2004) Arbitratio Case No , Seattle, WA Walut Creek Office Walut Creek, CA 94597

(October 2007) Sata Clara Couty, CA Norris Houk v. CSAA (August 2007) Sa Fracisco, CA George Goff, et al. v. The Thomas Kikade Compay, et al. (April 2006) Los Ageles, CA Daiel Garcia v.

Andrew M. Mintzer, CPA

Andrew M. Mintzer, CPA www.hemmig.com Adrew M. Mitzer, CPA Profile Adrew M. Mitzer has over 35 years of experiece as a Certified Public Accoutat (CPA), icludig 17 years at Erst & Youg auditig public ad privately-held compaies