Greg Regan, CPA/CFF, MBA

Transcription

1 Greg Rega, CPA/CFF, MBA Profile Greg Rega is a Parter i the Foresic ad Fiacial Cosultig Services Group i the Sa Fracisco office of Hemmig Morse, LLP. I 2013, Greg was appoited to the America Istitute of CPA s ( AICPA ) Foresic ad Valuatio Services Executive Committee. This 9-member committee establishes professioal stadards for practitioers performig cosultig services that require the applicatio of foresic or valuatio-related methodologies. From 2010 to 2013, he served o the AICPA s Foresic ad Litigatio Services ( FLS ) Committee. This 11-member committee provides professioal guidace to CPA practitioers who perform accoutig ivestigatios, ecoomic damage aalyses such as lost profits calculatios, ad a variety of other services. Greg was the Chair of the AICPA s Damages Task Force from 2010 to 2013 ad cotiues to be a active member. Greg received the AICPA s 2012 Award for the FLS Voluteer of the Year. Greg has testified i federal ad state courts as well as i arbitratios regardig these types of foresic aalyses. Greg is also a Adjuct Professor at Golde Gate Uiversity, where he teaches foresic accoutig to graduate studets. Greg is a Certified Public Accoutat (CPA), a Certified Fiacial Foresic (CFF), ad a Certified Fraud Examier (CFE). Greg serves as a Officer of the Califoria Society of Certified Public Accoutats (CalCPA) statewide Foresic Services Committee. Greg received his B.S. degree i Accoutig from Georgetow Uiversity, Washigto, D.C., ad his Masters i Busiess Admiistratio with a Emphasis i Fiace from the Uiversity of Sa Fracisco. Whe he s ot workig, he ejoys spedig time with his wife ad coachig the sports teams of his two boys. page 1 of 7 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA 94402

2 Greg Rega, CPA/CFF, MBA Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats, Foresic ad Fiacial Cosultats Parter Hemmig Morse, Ic. Director, Maager, October Preset Golde Gate Uiversity Adjuct Professor Itroductio to Fiacial Foresic Accoutig, Sprig 2009-preset A I-Depth Aalysis of Ecoomic Damages, Fall SupportSoft, Ic. (Nasdaq: SPRT) Cotroller, February October 2003 Accoutig Maager, April 1999-February Erst & Youg, LLP Seior Auditor, October April 1999 Staff Auditor, October 1995-September Uiversity of Sa Fracisco Masters i Busiess Admiistratio with emphasis i Fiace Beta Gamma Sigma Hoor Society 1995 Georgetow Uiversity, Washigto, D.C. B.S. Accoutig, Mior i Theology page 2 of 7 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA 94402

3 Greg Rega, CPA/CFF, MBA Professioal & Service Affiliatios page 3 of 7 Certified Public Accoutat, State of Califoria, 1998 Certified Public Accoutat, State of New York, 2010 Certified Fraud Examier Certified i Fiacial Foresics, 2008 America Istitute of Certified Public Accoutats Foresic & Valuatio Services Executive Committee, 2013-preset Foresic & Litigatio Services Committee, Chair, Damages Task Force Natioal Foresic & Valuatio Coferece - Plaig Committee, CPA Ambassador, Jauary 2006-preset Board of Examiers, Uiform CPA Examiatio Cotributor Califoria Society of Certified Public Accoutats Co-chair, Sa Fracisco Chapter Litigatio Cosultig Services Committee, State Steerig Committee, 2007-preset Officer, 2012-preset Ecoomic Damages Sectio Member, 2004-preset Officer, State Accoutig Priciples ad Auditig Stadards Committee, Member, CalCPA Leadership Istitute, Sprig 2006 Leadership Idetificatio ad Developmet Committee, 2007-preset Califoria CPA Educatio Foudatio Accoutig & Auditig Curriculum Advisory Committee, Associatio of Certified Fraud Examiers Georgetow Uiversity, Alumi Admissios Committee Advisory Board to Golde Gate Uiversity Foresic Accoutig Program, August 2008-preset America Bar Associatio Sectio of Litigatio Sectio of Iteratioal Law Sectio of Atitrust Law Legal Aid of Sa Mateo Couty Board of Directors, Treasurer Board of Regets, Juipero Serra High School Hillsborough Schools Foudatio, Board of Directors Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA Publicatios How CPAs ca beefit from Coli Powell s rule AICPA FVS Isider Article, August 2013 Optios for Cosumers i Crisis - A Ecoomic Aaly sis of the Debt Settlemet Idustry December 31, 2012 Discout Rates, Risk, ad Ucertaity i Ecoomic Damage Calculatios AICPA Practice Aid, 2012 Causatio Scearios for the Damages Expert Du o Damages, Witer Federal Rules of Civil Procedure Chages AICPA.org, November 2010 Selectig the Right Ivestigative Resource (Co-author) Joural of Accoutacy, December 2009

4 Greg Rega, CPA/CFF, MBA Publicatios cotiued Discout Rates ad Lost Profits... Where s The Risk? (Co-author) CPA Expert, Summer 2009 Software Reveue Recogitio o the Rise (Co-author) Joural of Accoutacy, December 2007 Discout Rates ad Lost Profits: A Review of Case Law The Witess Chair, Witer 2009 FAS 123R: Accoutig for Stock Optios, Tips for a Icreasigly Complex Task CalCPA Magazie, March 2007 CFFs: CPAs Lookig Behid Closed Doors CalCPA Magazie, September 2008 Foresic Accoutig: Is It Right For You? CalCPA.org, February 2005 Discout Rates ad Lost Profits... Where s The Risk The Witess Chair, Summer 2008 Talk it Over CalCPA Magazie, December 2004 Awards AICPA, Foresic & Litigatio Services Voluteer of the Year, 2012 Georgetow Uiversity, Dea s Citatio, 1995 Presetatios page 4 of 7 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA Attaiig Reasoable Certaity i a Damages Calculatio AICPA Natioal Foresic & Valuatio Coferece, 2012 Texas Society of CPAs, 2013 Emergig Fiacial Foresic Accoutig AICPA Natioal Foresic Accoutig Coferece September 2011 Review of Notable Recet Cases Ecoomic Damages AICPA Natioal Foresic Accoutig Coferece September 2011 Foresic Accoutig: Bridgig the Gap betwee Theory ad Practice AAA, Natioal Coferece, August 2011 Causatio Scearios ad the Damages Expert CalCPA Ecoomic Damages ad Fraud Committees August 2011 Ethics ad the Expert AAA, Foresic ad Ivestigative Accoutig Sectio Research Coferece, March 2011 Bridgig the Gap - The Road to the CFF AAA, Foresic ad Ivestigative Accoutig Sectio Research Coferece, March 2011 Educatig Legally Aware Accoutats AAA, Foresic ad Ivestigative Accoutig Sectio Research Coferece, March 2011

5 Greg Rega, CPA/CFF, MBA Presetatios cotiued Reveue Recogitio Licesig Executives Society, October 2009 Accoutig for Devices With Embedded Software Reveue Recogitio for MedTech Compaies Jue 2009 Recessioary Implicatios for CPAs Cal Society of CPAs, Ecoomic Damages Sectio May 2009 Aalyzig Earigs Releases Sa Jose Mercury News, October 2008, Jauary 2010 The Subprime Debacle & Debate About Fair Value Accoutig Sa Fracisco, Barristers Club, August 2008 IPOs: Promises ad Pitfalls Guest Lecturer, Golde Gate Uiversity Law School March 2008, March 2009 The Foreig Corrupt Practices Act: A Idepedet Moitor s Perspective Cal Society of CPAs, Sa Fracisco Chapter Litigatio Sectio, Jauary 2008 Optios Backdatig: What you eed to kow (Pael member) CalCPA Litigatio Society October 2006 I ve Sold Software: How ad Whe Do I Recogize Reveue? Hemmig Morse Traiig, November 2005 Facts about Fraud Cal Society of CPAs, CPE Extravagaza Jue 2005, Jue 2006 Fraud/Corporate Ivestigatios JHI Members Coferece, 2004 AICPA CFF Educatio, Sprig 2010-Preset Fudametals of the Legal System & Egagemet Admiistratio Fiacial Statemet Ivestigatios page 5 of 7 Reportig, Expert Reports, ad the Provisio of Testimoy Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA Testimoy Trial Robi Stears, et al. v. R&H Ivestmets, et al. (2014) Superior Court of Califoria, Couty of Sa Mateo, Souther Brach, Case No. CIV Richardso Bay Saitary District v. City of Mill Valley (2013) Superior Court of Califoria, Couty of Mari Case No. CIV Boris Krima, et al. v. Victor Mayorkis, et al. (2012) Superior Court of Califoria, Couty of Sa Mateo Case No. CIV First Natioal v. Federal Realty Ivestmet Trust (2008) (2009) U.S. District Court, Norther District of Califoria, Sa Jose Divisio, Case No. C RMW

6 Greg Rega, CPA/CFF, MBA Testimoy cotiued Depositio Hi v. Yellow Cab, et al. (2014) Superior Court of Califoria, City ad Couty of Sa Fracisco, Case No. CGC Robi Stears, et al. v. R&H Ivestmets, et al. (2014) Superior Court of Califoria, Couty of Sa Mateo, Souther Brach, Case No. CIV I re: Celestica Ic. Securities Litigatio (2013) U.S. District Court, Souther District of New York Civ A. No. 07-CV GB AMC Techology, LLC v. Cisco Systems, Ic. (2013) U.S. District Court, Norther District of Califoria Case No. 5:11-cv PSG [Redacted] v. Paoche Eergy Ceter, LLC (2013)* *Parties ames ad case umber have bee redacted due to a Stipulated Protective Order Regardig Cofidetiality Michael Karas v. George S. Karas (2013) America Arbitratio Associatio Case No Y HIIB Boris Krima, et al. v. Victor Mayorkis, et al. (2011) Superior Court of Califoria, Couty of Sa Mateo Case No. CIV Udergroud Solutios, Ic. v. P&F Distributors, et al. (2011) Superior Court of Califoria, Couty of Sa Mateo Case No. CIV Graco, Ic. v. PMC Global, Ic., et al. (2011) U.S. District Court, District of New Jersey Case No. 08-CIV-1304 (FLW) (JJH) Paul A. DiMartii ad Britt T. Johso v. Purcell Tire & Rubber Compay, et al (2010) U.S. District Court, State of Nevada Case No. 3:09-cv HDM (VPC) First Natioal v. Federal Realty Ivestmet Trust (2008) U.S. District Court, Norther District of Califoria, Sa Jose Divisio, Case No. C RMW page 6 of 7 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Arbitratio [Redacted] v. Paoche Eergy Ceter, LLC (2013)* *Parties ames ad case umber have bee redacted due to a Stipulated Protective Order Regardig Cofidetiality Curriculum Associates, LLC v. Let s Go Lear, Ic. (2011) America Arbitratio Associatio No Y Craig W. Story, Seller Represetative of PHSI v. U.S. Water LLC (2011) JAMS Referece No Sa Mateo Office Sa Mateo, CA SEC Eforcemet - Ivestigatio Iterviews Re: Bell MicroProducts, Ic. (March 2009) Re: Coectics, Ic. (August 2007)

7 Greg Rega, CPA/CFF, MBA Selected Experiece Egaged as the damages expert by the defedat, a fiacial services compay, to aalyze ad respod to restitutio claims of a class of 78,000 plaitiffs. Lead the restatemet of pre-ipo high-tech compaies to establish compliace with SOP 97-2 ad SAB 104. Egaged as the accoutig ad damages expert by the plaitiff, to evaluate shareholder oppressio claims ad valuatio of miority share of a multitude of privately owed busiess. Assisted idepedet moitor i a evaluatio of the compliace of a medical device compay with the terms of its settlemet arragemets with the U.S. Departmet of Justice ad the SEC. page 7 of 7 Sa Fracisco Office 101 Motgomery Street Sa Fracisco, CA Sa Mateo Office Sa Mateo, CA Expert for the defedat. Assessed post-acquisitio profitability of the etity to determie implicatios of EBITDA o Purchase Price ad Ear-Out Dispute. Expert for the plaitiff. Aalyzed the pre- ad post-acquisitio accoutig for a etity to assess implicatios o Post Closig performace commitmets. Cosultat for the defedat. Assessed the stadaloe profitability of a joit veture operated as a divisio of a paret. Directed a ivestigatio of reveue recogitio ad related reveue reserves for the special committee of the board of a NASDAQ-traded pharmaceutical compay pursuat to a Securities ad Exchage Commissio (SEC) subpoea. Directed a ivestigatio of vedor allowace accoutig for the Audit Committee of a publicly traded techology distributor. Cosultat for the SEC. Assisted the accoutig expert i assessig whether the fiacial statemets of a high-techology compay were prepared i accordace with Geerally Accepted Accoutig Priciples (GAAP) ad whether related audits were performed i accordace with Geerally Accepted Auditig Stadards (GAAS). Cosultat for the SEC. Evaluated the cosistecy of the accoutig priciples applied by a cosumer products compay with GAAP ad assessed the compliace of a audit i accordace GAAS. Cosultat for the SEC. Evaluated the compliace of a cosumer products compay with SEC regulatios ad addressed the respose of the auditor i accordace with GAAS. Cosultat for the SEC. Evaluated the cosistecy of the accoutig priciples of a major telecommuicatios compay with GAAP ad assessed the compliace of a audit i accordace with GAAS. Egaged by the Audit Committee of a Nasdaq-traded high-techology compay. Ivestigated possible maipulatio of fiacial statemet iformatio by accoutig persoel. Cosultat for plaitiff, a leadig developer of eterprise applicatio software techologies ad products. Assisted the damage expert i determiatio of damages. Accoutig expert for the defedat. Plaitiff claimed that the defedat, a software compay, improperly recogized reveue ad preseted misleadig disclosures. Assisted the expert i the evaluatio of reveue recogitio ad disclosure i compliace with GAAP ad SEC regulatios. Cosultat for defedat, a telecommuicatios equipmet compay. Defedat claimed that plaitiff was resposible for certai lease guaratees subsequet to its divestiture from the plaitiff. Assisted the damage expert i evaluatig the divestiture accoutig ad the plaitiff s lost profits.