D. Paul Regan, CPA/CFF

Transcription

1 EXECUTIVE SUMMARY OF D. Paul Rega, CPA/CFF Employmet & Educatio see page 1 of C.V. Chairperso Hemmig Morse, LLP Certified Public Accoutats ad Foresic Cosultats B.S. Accoutig (Accoutig Specialist), M.S. Accoutig, CPA/CFF, CFE Professioal & Service Affiliatios see page 1 of C.V. Certified Public Accoutat, State of Califoria, sice 1970 America Istitute of Certified Public Accoutats, sice 1970 Certified i Fiacial Foresics, sice 2008 AICPA Coucil Member, Member, Foresic & Valuatio Services Executive Committee, Litigatio ad Dispute Resolutio Services Subcommittee, Chair of Natioal Ecoomic Damages Committee, Associatio of Certified Fraud Examiers, Litigatio Cosultig ad Dispute Resolutio Services Commo Iterest Member Steerig Committee, sice 1990 Chair, State Ecoomic Damages Sectio Chair, Member, sice 1995 Tow of Hillsborough Coucil Member, Mayor, Commissioer of Fiace, ; Fiacial Advisory Committee, sice 2011 Hillsborough City School District Board of Trustees Trustee, Presidet, ; page 1 of 1 Califoria Society of Certified Public Accoutats Distiguished Service Award, 2009 Board of Directors, Coucil, sice 2001 Chair, Audit Committees Golde Gate Uiversity, Chair, Jesuit School of Theology, Chair, Iteratioal Display Works, Ic., Solar Power, Ic., Chair, Catholic Charities CYO of the Archdiocese of Sa Fracisco, sice 2009 Courses Writte ad Preseted see page 3 of C.V. Sa Mateo Office Sa Mateo, CA Publicatios see page 5 of C.V. Trials, Depositios & Arbitratios see page 6 of C.V.

2 D. Paul Rega, CPA/CFF Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats ad Foresic Cosultats Chairperso Hemmig Morse, Ic. Certified Public Accoutats Litigatio ad Foresic Cosultats Chairma of the Board, Presidet, Director-i-charge of the firm s Litigatio ad Foresic Cosultig Practice, Rega & Skelto, CPAs Parter Peat, Marwick, Mitchell & Co., CPAs 1979 Golde Gate Uiversity, Sa Fracisco M.S. Accoutig 1968 Uiversity of Sa Fracisco B.S. Accoutig (Accoutig Specialist) Professioal & Service Affiliatios page 1 of 9 Certified Public Accoutat, State of Califoria, sice 1970 America Istitute of Certified Public Accoutats, sice 1970 Certified i Fiacial Foresics, sice 2008 AICPA Coucil Member, Member, Foresic & Valuatio Services Executive Committee, Member, Litigatio ad Dispute Resolutio Services Subcommittee, Chair of Natioal Ecoomic Damages Committee, Natioal Computer Audit Subcommittee of the Auditig Stadards Board, past member Associatio of Certified Fraud Examiers, sice 1996 Sa Mateo Office Sa Mateo, CA 94402

3 D. Paul Rega, CPA/CFF Professioal & Service Affiliatios cotiued Califoria Society of Certified Public Accoutats Distiguished Service Award, 2009 Califoria CPA Educatio Foudatio, Board of Trustees, Presidet, First Vice Presidet, Treasurer, Califoria Society of Certified Public Accoutats, Board of Directors, Coucil, sice 2001 Chair, First Vice Presidet, Litigatio Cosultig ad Dispute Resolutio Services Commo Iterest Member Steerig Committee, sice 1990 Chair, Vice Presidet, State Ecoomic Damages Sectio Chair, Member, sice 1995 EDP Committee, past member Quality Cotrol Committee, past member Litigatio Services Coferece Chair, 1990 Advaced Litigatio Forum Plaig Committee, ; 1995 ad 1997 Chair i 1993 ad 1997 Computer Show ad Coferece Chair, 1985 CPA Computer Report, Editorial Board, Board of Trustees, Golde Gate Uiversity, Audit Committee member, sice 2005 Audit Committee Chair, Board of Trustees, Jesuit School of Theology at Berkeley, 2002-preset Audit Committee member ad Chair, Iteratioal Display Works, Ic. Board of Directors, Audit Committee member, Solar Power, Ic. Board of Directors, Audit Committee Chair, Catholic Charities CYO of the Archdiocese of Sa Fracisco Board of Directors, 2009-preset Audit Committee Chair, sice 2009 Tow of Hillsborough Coucil Member, Mayor, Vice Mayor, Commissioer of Fiace, ; Fiacial Advisory Committee, sice 2011 Hillsborough City School District Board of Trustees Trustee, Presidet, ; page 2 of 9 Sa Mateo Office Sa Mateo, CA Ecoomic Damages Coferece Plaig Committee, 2000 America Arbitratio Associatio s Natioal Pael of Arbitrators, Wester Associatio of Accoutig Firms Audit ad Accoutig Committee, Chairma, Audit ad Accoutig Mauals, Editor, Hillsborough Recreatio Commissio, ; Presidet, Citize of the Year, 1995 Tow of Hillsborough, Califoria

4 D. Paul Rega, CPA/CFF Courses Writte ad Preseted AICPA & Califoria Society of CPAs: Ecoomic Damages: Commo Frameworks By Idustry & Claim Type AICPA Natioal Foresic Accoutig Coferece, Bosto, MA, 2010 Expert Disqualificatios Califoria Society of CPAs, Advaced Ecoomic Damages ad Busiess Valuatio Coferece, Palm Sprigs, CA, 2001 Fraud Prevetio ad Detectio Califoria Society of CPAs, Busiess ad Idustry Coferece, Los Ageles ad Sa Fracisco, CA, 2004 Fiacial Statemet Fraud Califoria Society of CPAs, Fraud Coferece, Sa Fracisco ad Los Ageles, CA, 2000 Trigo Isurace Co. v. Uited States Califoria Society of CPAs, Ecoomic Damages Litigatio Sectio, Sa Fracisco, CA, 2003 Quatifyig Losses AICPA Natioal Fraud Coferece, Las Vegas, NV, 2000 Issues Re: Reveue Recogitio Califoria Society of CPAs, Litigatio Sectios Steerig Committee, Burligame, CA, 2003 Trashig Drafts - A Stadard Practice or a Dagerous Propositio? Califoria Society of CPAs, Advaced Busiess Litigatio Istitute, Palm Sprigs, CA, 2003 Electroic Work Product-Discovery Issues Califoria Society of CPAs, Ecoomic Damages Coferece for Busiess Trial Lawyers & Experts, Los Ageles, CA, 1999 The CPA s Role i Costructio Damages AICPA Natioal Advaced Litigatio Coferece, Atlata, GA, 1999 page 3 of 9 Aggressive Accoutig & The Games People Play AICPA Webcast, co-author, NJ, 2003 Mistakes Made i the Work Product Califoria Society of CPAs, Litigatio Services Coferece, Irvie, CA, 2002 Complex Litigatio/Accoutig Malpractice AICPA Natioal Fraud Coferece, Las Vegas, NV, 2002 Ero ad Beyod Califoria Society of CPAs, Fiacial Statemets ad Tax Fraud Coferece, Los Ageles ad Sa Fracisco, CA, 2002 Ethics, Taxes ad Fiacial Reportig Califoria Society of CPAs, Sa Fracisco, CA, 2002 Sigificat Frauds of our Time AICPA Natioal Fraud Coferece, Las Vegas, NV, 1998 Daubert ad the CPA Expert Califoria Society of CPAs, Advaced Ecoomic Damage Coferece, Sa Fracisco, CA, 1998 The Accoutat i Fraud Ivestigatios Califoria Society of CPAs, Fraud Coferece, Sa Fracisco ad Los Ageles, CA, 1997 Rule 26 Reports, The Auditor ad Fraud, ad Challegig Questios Califoria Society of CPAs, Advaced Litigatio Forum, Palm Sprigs, CA, 1996 Sa Mateo Office Sa Mateo, CA 94402

5 D. Paul Rega, CPA/CFF Courses Writte ad Preseted cotiued Distiguishig Betwee Litigatio ad Attest Egagemets Califoria Society of CPAs, Advaced Litigatio Forum, Sa Diego, CA, 1995 Opportuities Update: A Discussio of Disruptio Claims Califoria Society of CPAs, Litigatio Cosultig Coferece, Los Ageles, CA, 1990 Miiscribe Trial Bider Califoria Society of CPAs, Advaced Litigatio Forum, Moterey, CA, 1993; Litigatio Cosultig Services Committee, Puerto Vallarta, MX, 1993; Litigatio Cosultig Services Committee, Sa Fracisco, CA, 1994 Costructio Damages AICPA, Secod Aual Coferece o CPA s Role i Litigatio Services, Dallas, TX ad Washigto, DC, 1990 Lost Profits Califoria Society of CPAs, Litigatio Services Coferece, Sa Fracisco ad Los Ageles, CA, 1991 Selected Others The Fraud Triagle - Where Were the Gatekeepers Uited States District Court, Norther District Historical Society, Sa Fracisco, CA, 2012 Provig ad Pricig Delay ad Disruptio Claims Adrews Coferece - Fourth Aual Costructio Litigatio Supercoferece, Sa Fracisco, CA, 1989 page 4 of 9 Sa Mateo Office Sa Mateo, CA Itroductio of Fiacial Foresic Accoutig Golde Gate Uiversity, Adjuct Professor, 2009-preset Reportig i Litigatio Egagemets Wage & Hour Litigatio Golde Gate Uiversity, 2009 Itellectual Property Damages Federal Bureau of Ivestigatio, Quatico, VA, 2001 Alterative Dispute Resolutio Techiques ad Strategies for the Small ad Emergig Cotractor America Bar Associatio, Fourth Aual Costructio Istitute, 1995 Fudametals of Foresic Accoutig Georgetow Uiversity, Washigto, DC, 1994 The Auditor i Court State of Califoria, Govermet Auditors, 1989 Pricig Costructio Claims Thele, Marri, Johso & Bridges, 1988 Dollars ad Sese: Buildig Your Damages Case & Survivig a Daubert Challege Sa Fracisco Trial Lawyers Associatio, Litigatio Practice, Sa Fracisco, CA, 2007 Wiig Strategies for the Fiacial Side of Your Damages Case Costructio Ifrastructure Summit, Phoeiz, AZ, 2007

6 D. Paul Rega, CPA/CFF Publicatios Our Roots Ru Deep Califoria CPA Magazie, August 2004 Expert Witesses: Do They Have to Keep Draft Reports? Califoria CPA Magazie, May 2004 Reveue Recogitio: Now, Later or Never? Califoria CPA Magazie, September 2003 AICPA Litigatio Services ad Applicable Professioal Stadards Cosultig Services Special Report 03-1 (Cotributig author) Litigatio Services Hadbook, The Role of the Accoutat as Expert Witess, published by Joh Wiley & Sos, Chapter 16, Litigatio Cosultig: Costructio Claims Member of the Editorial Board ad author of various articles for the Califoria Society of CPAs Litigatio ad Dispute Resolutio Services Sectio s quarterly publicatio (sice summer 1996) Outlook Magazie, Witer Computer Show ad Coferece Survey Califoria CPA Computer Show ad Coferece, CPA Computer Report, September 1985 Direct ad Cross Examiatio of Experts, co-author of case study preseted by Uiversity of Califoria Hastigs Litigatio Advocacy Program Litigatio Support Report Writig, published by Joh Wiley & Sos, Chapter 15, Costructio Claims page 5 of 9 Sa Mateo Office Sa Mateo, CA 94402

7 D. Paul Rega, CPA/CFF Testimoy (preseted i the last four years) Trial Hoora Keller, et al. v. The Board of Trustees of Califoria State Uiversity (2015) Superior Court of Califoria, Sa Fracisco Couty Case No. CGC Duryea v. Froshma Billigs & Lewadowski (2014) Superior Court of Califoria, Sata Clara Couty Case No CV Paciocco & Aor v. Australia ad New Zealad Bakig Group Limited ( ANZ ) (2013) Federal Court of Australia No. VID196 of 2013 Uited States of America v. Joseph M. Elles ad Joseph Pacifico (2013) U.S. District Court, Norther District of Georgia Atlata Divisio, Case No. 1:11-CR-445-JEC Livet Ic. Through Its Special Receiver ad Maager, Roma Doroiuk ad Deloitte & Touche ad Deloitte & Touche LLP (2013) Otario Superior Court of Justice, Caada Court File No. 02-CV CM2 Joh Garamedi, as Isurace Commissioer of the State of Califoria ad as Coservator, Rehabilitator, ad Liquidator of the Estate of Executive Life Isurace Compay v. Altus Fiace S.A., et al. (2012) U.S. District Court, Cetral District of Califoria Case No. CV AHM (CWx) Cotiuous Computig Corporatio v. telesys Software, Ic. (2012) America Arbitratio Associatio Case No NOLG Mari Healthcare District v. Sutter Health (2012) JAMS, Sa Fracisco, CA, Referece No Plaitiffs v. Carey Limousie LA, Ic., et al. (2012) JAMS, Case No page 6 of 9 Sa Mateo Office Sa Mateo, CA 94402

8 D. Paul Rega, CPA/CFF Testimoy cotiued page 7 of 9 Sa Mateo Office Sa Mateo, CA Depositio I re Barclays Bak PLC Securities Litigatio(2016) U.S. District Court, Souther District of New York Case No. 1:09-cv PAC Souther Califoria Pizza Wage ad Hour Cases (2016) Superior Court of Califoria, Orage Couty JCCP No Federal Home Loa Mortgage Corporatio v. Deloitte & Touche LLP (2015) U.S. District Court, Souther District of Florida Miami Divisio, Case No. 1: CIV-UNGARO Kare Schuh, et al. v. HCA Holdigs, et al. (2015) U.S. District Court, Middle District of Teessee Nashville Divisio, Case No. 3:11-cv The Regets of the Uiversity of Califoria v. Devco Costructio, Ic., et al. (2015) Superior Court of Califoria, Sata Cruz Couty Case No. CV Hoora Keller, et al. v. The Board of Trustees of Califoria State Uiversity (2015) Superior Court of Califoria, Sa Fracisco Couty Case No. CGC Marlee Hopkis, et al. v. Plat Isulatio Compay, et al. (2014) Superior Court of Califoria, Sa Fracisco Couty Case No. CGC Bria Behaei, et al. v. Pizza Hut, Ic. (2014) Superior Court of Califoria, Los Ageles Couty Case No. BC Mary K. Joes v. Pfizer Ic., et al. (2014) U.S. District Court, Souther District of New York Case No. 10-cv AKH Duryea v. Froshma Billigs & Lewadowski (2014) Superior Court of Califoria, Sata Clara Couty Case No CV I the Matter of LFG Liquidatio Trust vs Erst & Youg LLP (2014) I Re: Lehma Brothers Securities ad ERISA Litigatio (2014) U.S. District Court, Souther District of New York Case No. 09-md LAK GSI Techology, Ic. v. Cypress Semicoductor Corporatio (2014) U.S. District Court, Norther District of Califoria Sa Jose Divisio, Case No. 5:11-cv EJD Crescet Resources Litigatio Trust v. Duke Eergy Corporatio, et al. (2013) U.S. District Court, Wester District of Texas Austi Divisio, Case No. A-12-CA-009-SS Robert P. Mosier as Receiver for Private Equity Maagemet Group, Ic., et al. v. Stoefield Josephso, Ic., CPAs, et al. (2013) U.S. District Court, Cetral District of Califoria Case No. 2:11-cv PSG (Ex) Gigoptix, Ic. v. Optomai, Ic., et al. (2013) Superior Court of Califoria, Sata Clara Couty Case No CV Uited States of America v. Joseph M. Elles ad Joseph Pacifico (2013) U.S. District Court, Norther District of Georgia Atlata Divisio, Case No. 1:11-CR-445-JEC

9 D. Paul Rega, CPA/CFF Testimoy cotiued page 8 of 9 Depositio cotiued Michael Karas v. George S. Karas (2013) America Arbitratio Associatio Sarkissia Maso, Ic. ad Automatic, LLC v. Eterprise Holdigs, Ic. (2013) U.S. District Court, Souther District of New York Case No. 11-CV PAC I re: Heller Ehrma LLP (2012) U. S. Bakruptcy Court, Norther District of Califoria Case No DM I re: CityCeter Costructio ad Lie Master Litigatio (2012) District Court, Clark Couty, Nevada Case No. A Life Techologies Corporatio ad Applied Biosystems, LLC v. Biosearch Techologies, Ic. (2012) U.S. District Court, Easter Divisio of Texas Marshall Divisio, Case No. 3:12-CV WHA Ramo Gomez v. Pizza Hut of Southeast Kasas, Ic. (2012) Superior Court of Califoria, Sa Berardio Couty Case No. CIVVS Securities ad Exchage Commissio v. Peter R. Morales, Betsy D. Scolik, ad Adriaa J. Kampfer (2012) U.S. District Court, Souther District of New York Case No. 06 CIV 2435 (RJH) Ro Block, et al. v. Daiel Helix, et al. (2012) Superior Court of Califoria, Cotra Costa Couty Case No. CIV MSC Chiatow Commuity Developmet Ceter v. Tower Hotel Parters, Ltd, et al. (2012) Superior Court of Califoria, City & Couty of Sa Fracisco, Case No. CGC Sa Mateo Office Sa Mateo, CA 94402

10 D. Paul Rega, CPA/CFF Testimoy cotiued Arbitratio Jaret P. Christopher v. Ellie Mae, Ic. (2015) America Arbitratio Associatio Case No I the Matter of LFG Liquidatio Trust v. Erst & Youg LLP (2014) Eastham Capital Appreciatio Fud LP, et al. v. KPMG LLP et al. (2013) Cofidetial Pursuat to CPR Arbitratio Rule 18 I the matter of SB Liquidatio Trust v. Erst & Youg LLP (2012) page 9 of 9 Sa Mateo Office Sa Mateo, CA 94402