GRAVES, MCKENNA, LUNDEEN, & ALMQUIST CPA s Minneapolis, Minnesota Public Accounting, 1979 1983



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Gregory P. Trudeau EDUCATION Ed.D. - Educational Policy and Administration University of Minnesota, 2001 Concentration Areas: Higher Education Administration, Leadership Dissertation Title: Interim Presidents in Higher Education: An Analysis of Factors Influencing the Interim Presidential Leadership Experience in Minnesota and Wisconsin M.B.A. Business Administration University of St. Thomas, 1986 B.A. Business Administration, Accounting University of St. Thomas, 1979 LICENSES & CERTIFICATES C.F.E. Certified Fraud Examiner, 1996. C.I.A. Certified Internal Auditor, 1991. C.M.A. Certified Managerial Accountant, 1986. C.P.A. Certified Public Accountant, 1982. CAREER HISTORY UNIVERSITY OF WISCONSIN EXTENSION Continuing Education Outreach & E-Learning Associate Dean, July 2011 - Present UNIVERSITY OF WISCONSIN-SUPERIOR Professor of Accounting in the Department of Business and Economics, August 1988 to July, 2011. Taught in Edinburgh, Scotland for the spring semester of academic year 2010-2011 with the Wisconsin in Scotland Program. Chair, Department of Business and Economics, 2004-July, 2011. Professor, 1997 July, 2011. Associate professor, 1992 1997. Assistant professor, 1988 1992. Chair, Department of Business and Economics, 2007-July, 2011. Chair, Department of Business and Economics, 1999 2004.

Trudeau, page 2 Chair, Department of Accounting, Finance, and Economics, 1997 1999. Chair, Department of Accounting and Finance, 1993 1997. Detailed accomplishments listed in subsequent sections. THE COLLEGE OF ST. SCHOLASTICA Duluth, Minnesota Accounting Instructor, 1986-1988 CENEX St. Paul, Minnesota Corporate Accounting, 1983-1986 GRAVES, MCKENNA, LUNDEEN, & ALMQUIST CPA s Minneapolis, Minnesota Public Accounting, 1979 1983 SCHOLARSHIP Reviewed content within an academic text for SAGE publications. Sustainability: Essentials for Business, Scott Young and Kathy Dhanda, January April, 2012. Panel presentation at the University Professional Continuing Education Association (UPCEA) 97 th Annual Conference: Resilience on March 28 30, 2012 in Portland, Oregon. Triple Bottom Line Accounting: Measurement Techniques through Financial Analysis. Presented at the 2009 International Business and Research Conference, Las Vegas, Nevada, October 5-7, 2009. Awarded best paper. Carbon Trading: An Analysis of Potential Requirements for American Corporations. Presented at the 2009 European Applied Business Research Conference, Prague, Czech Republic, June 6, 2009-June 13, 2009. Served as session chair. Implementing Sustainability Concepts into an Existing Accounting Curriculum. Presented at the 2008 International Business & Economics Research Conference, Las Vegas, Nevada, September 29-October 2, 2008. Served as session chair. Implementation of an Internship Program into an Accounting Curriculum: A Cooperative Adventure Between the Department of Business and Economics and the Small Business Development Center at the University of Wisconsin-Superior. Presented at The 2008 College Teaching & Learning Conference. San Juan, Puerto Rico, March 17-20, 2008. Served as session chair.

Trudeau, page 3 Kiting-The Fraudulent Usage Of Funds-A Case Analysis Of The Procedures Used For Its Detection. Presented at The 2007 International Business & Economics Research Conference and the 2007 College Teaching & Learning Conference. Las Vegas, Nevada, October 1-4, 2007. Integrating the Seven Principles for Good Practice in Undergraduate Education into an Independent Leaning Environment: An Oxymoron Becomes a Reality. Presented at the 2007 Teaching Professor Conference, Atlanta, Georgia, May 18-20, 2007. Assessing Board Members In the Nonprofit Organizational Arena: Increased Board Responsibilities Dictated by Sarbanes Oxley. Published in the Journal of Business and Economics Research. Volume 5, Number 7, July 2007, pg 1-6. Departmental Bylaws: Including the Evaluation Process for Promotion, Retention, Tenure, and Salary Adjustment: The Case of the University of Wisconsin-Superior. Presented at the European Applied Business Research and College Teaching & Learning Conference in Siena, Italy, June 21-23, 2006. Served as session chair for the conference. Paper published in referred conference proceedings. Assessing Board Members In the Nonprofit Organizational Arena: Increased Board Responsibilities Dictated by Sarbanes Oxley. Presented at the European Applied Business Research and College Teaching & Learning Conference in Florence, Italy, June 26-29, 2006. Served as session chair for the conference. Faculty Service As A Board Member In The Not-For-Profit Organizational Arena: An Act Of Altruism Complicated By Sarbanes Oxley. Published in the Journal of College Teaching and Learning. Volume 2, Number 12, December 2005, pg 33. Death and Identity Theft. Topic presented at the 2005 International Business & Economics Research Conference and the 2005 College Teaching & Learning Conference, Las Vegas, Nevada, October 3-7, 2005. Faculty Service As A Board Member In The Not-For-Profit Organizational Arena: An Act Of Altruism Complicated By Sarbanes Oxley. Presented at the 2005 International Applied Business Research Conference, Puerto Vallarta, Mexico, March 14-18, 2005. Paper published in the referred conference proceedings. A PRACTICAL GUIDE FOR THE IMPLEMENTATION OF UNDERGRADUATE RESEARCH INTO THE FIELD OF FRAUD. Presented at the European Applied Business Research Conference in Edinburgh, Scotland, June 14-18, 2004. Auditing: A New Pedagogical Approach to Augment Student Comprehensive Understanding. Presented at the International Business & Economics Research Conference, Las Vegas, Nevada, October 7 14, 2002.

Trudeau, page 4 Shared Expectations? Identifying Similarities and Differences Between Student and Faculty Teaching Values Based on Student Evaluation of Faculty Classroom Performance. Published in The International Business & Economics Research Journal. Volume 1, Number 7, July 2002, pg 67. Shared Expectations? Identifying Similarities and Differences Between Student and Faculty Teaching Values Based on Student Evaluation of Faculty Classroom Performance. Presented at the International Applied Business Research Conference, Puerto Vallarta, Mexico, March 14 19, 2002. Nominated and awarded Best Paper award. Leadership for Accountants. Keynote Lunch Speaker, December 6, 2001. Institute of Internal Auditors. Integrating The Seven Principles For Good Practice In Undergraduate Education Into An Undergraduate Business Program: The Case of The University of Wisconsin-Superior. Presented at the International Business and Economic Research Conference, Reno, Nevada, October 8 12, 2001. Fraud: A Broad Overview. Keynote Dinner Speaker, February 20, 2001. Institute of Managerial Accountants. Department Mergers: Four Lenses In Viewing the Challenges. Presented at the 2001 Annual Academic Chairperson s Conference in Orlando, Florida, February 7 9, 2001. PROFESSIONAL TRAINING AND CONFERENCES Attended The Association of Certified Fraud Examiners (ACFE) 23nd Annual Fraud Conference & Exhibition on June 17 22, 2012, in Orlando, Florida. Attended the Sixth Annual Nelson Institute Earth Day Conference, April 16, 2012, Madison Wisconsin. Attended and presented at the University Professional Continuing Education Association (UPCEA) 97 th Annual Conference: Resilience on March 28 30, 2012 in Portland, Oregon. Attended The American Association of State Colleges and Universities (AASCU) Proposal Development Workshop on February 23-25, 2012 in Washington, DC. Attended the National Council for Science and the Environment s (NCSE) 12th National Conference on Science, Policy, and the Environment: Environment and Security, held January 18-20, 2012 at the Ronald Reagan Building and International Trade Center in Washington, DC. Attended the Association of Certified Fraud Examiners (ACFE) 17 th Annual Canadian Fraud Conference on November 27 30, 2011 in Toronto, Canada.

Trudeau, page 5 Attended the Association of American Colleges and Universities (AAC&U) "Educating for Personal and Social Responsibility" conference, held October 13-15, 2011, in Long Beach, California. Attended the 2011 Las Vegas International Academic Conference at Las Vegas, Nevada, October 10-12, 2011. Presented at the 2009 International Business and Research Conference, Las Vegas, Nevada, October 5-7, 2009. Awarded best paper. Twentieth Annual ACFE Fraud Conference & Exhibition, Las Vegas, Nevada, July 12-17, 2009. Presented at the 2009 European Applied Business Research Conference, Prague, Czech Republic, June 6, 2009-June 13, 2009. Served as session chair. The 27 th Bottom Line Conference, February 17-20, 2009, Las Vegas, Nevada. Attended the Association of Certified Fraud Examiners Conference Conducting Internal Investigations, December 16 & 17, 2008, Las Vegas, Nevada. And Legal Elements of Fraud Examinations, December 15, Las Vegas, Nevada. Presented at the 2008 International Business & Economics Research Conference, Las Vegas, Nevada, September 29-October 2, 2008. Served as session chair. The 2008 International Business & Economics Research Conference, Las Vegas, Nevada, September 29-October 2, 2008. Professional Interviewing Skills, April 28 & 29, 2008, Minneapolis, Minnesota. Sponsored by the Association of Certified Fraud Examiners. The 2008 College Teaching & Learning Conference. San Juan, Puerto Rico, March 17-20, 2008. The 26 th Bottom Line Conference, February 19-22, 2008, Las Vegas, Nevada. The 2007 International Business & Economics Research Conference and the 2007 College Teaching & Learning Conference. Las Vegas, Nevada, October 1-4, 2007. Eighteenth Annual ACFE Fraud Conference & Exhibition, Orlando, Florida, July 15-20, 2007. The 2007 Teaching Professor Conference, Atlanta, Georgia, May 18-20, 2007. Twenty Fifth Annual Bottom Line Conference, Las Vegas, Nevada, February 13-16, 2007. Presented at the European Applied Business Research and College Teaching & Learning Conference in Florence, Italy, June 26-29, 2006. Served as session chair for the conference. Presented at the European Applied Business Research and College Teaching & Learning Conference in Siena, Italy, June 21-23, 2006. Served as session chair for the conference. Seventeenth Annual Fraud Conference, Las Vegas, Nevada, July 9-12, 2006. Twenty Third Bottom Line Credit Union Conference, Las Vegas, Nevada, January 31- February 5, 2005. Sixteenth Annual Fraud Conference, July 9-14, 2005. 2005 International Business & Economics Research Conference and the 2005 College Teaching & Learning Conference, Las Vegas, Nevada, October 3-7, 2005. 2005 International Applied Business Research Conference, Puerto Vallarta, Mexico, March 14-18, 2005. Fifteenth Annual Fraud Conference, July 11-16, 2004. European Applied Business Conference, Edinburgh, Scotland, June 14-18, 2004. Institute of Managerial Accountants, Memphis, Tennessee, March 18-21, 2004. Credit Union Spring Training, Tampa Bay, Florida, March 4-7, 2004.

Trudeau, page 6 Practicing Liberal Education, Washington DC, January 21-24, 2004. Fraud Conference, Investigating by Computer, Las Vegas, Nevada, November 5 7, 2003. Fraud Conference, Auditing for Internal Fraud, Minneapolis, Minnesota, October 21 & 22, 2003. Institute of Managerial Accountants, Portland, Oregon, August 7 9, 2003. Strategic Planning, SCCU, Telemark, Wisconsin, June 5 7, 2003. Fraud, Identity Theft, Minneapolis, Minnesota, April 25, 2003. Louis Rukeyser Investment Conference, Las Vegas, Nevada, March 8-11, 2002. The International Business and Economics Research Conference, Las Vegas, Nevada, October 7 14, 2002. Institute of Internal Auditors Leadership Conference, Orlando, Florida, April 27 May 1, 2002. The International Business and Economics Research Conference, October 8 12, 2001. Eighteenth Annual Conference Academic Chairpersons Conference The 21 st Century Department: New Challenges, New Solutions, February 7 9, 2001. Institute of Internal Auditors 2001 Leadership Conference, April 29 May 2, 2001. Seventeenth Annual Conference Academic Chairpersons Celebrating Success: Sharing Best Practices, Getting Started in Departmental Assessment, February 7 11, 2000. AACSB 2001 Annual Meeting, April 22 24, 2001. Department Chair Workshop, UW-System, October 19 20, 2000. AICPA/IIA National Conference on Fraud, September 21 23, 2000. AACSB 2000 Annual Meeting, April 9 11, 2000. Tenth Annual Fraud Conference, May 25 30, 1999. Thirty - Ninth AAA Midwest Regional Meeting, April 22 24, 1999. Finding and Investigating Fraud, May 3-4, 1999. 1999 Fraud Conference, July 24-30, 1999. Control Self Assessment Seminar, November 29 30, 1999. 1998 AICPA National Conference on Fraud, September 17 18, 1998. Auditing Information Systems, June 26, 1998. Leadership Skills for Auditors, June 27 30, 1998. Forty - Ninth Annual Meeting of the Southeast Region of the American Accounting Association, April 24 26, 1997. Sixteenth Annual Fraud Symposium, June 9 13, 1997. ACADEMIC COMMITTEE - PARTICIPATION Chair, Department of Business and Economics, 2004-2005, 2005-2006, 2006-2007, 2007-2008, 2008-2009, and 2009-2010. Chair, Search and Screen Committee, Teaching Academic Staff, 2008-2009. Member, University Promotions Committee, 2006-2007, 2007-2008, 2008-2009, and 2009-2010. Member, Search and Screen Committee Member for Student Activities and Student Leadership Positions, 2007-2008. Member, Academic Misconduct Committee, 2007-2008. Chair, UW-Superior, Personnel Committee, 2003-2004 and 2004-2005.

Trudeau, page 7 Chair, Search and Screen Committee, Accounting Faculty, 2004-2005, 2007-2008. Chair, UW-Superior, Task Force on Liberal Arts Mission, 2003 2004. Member of Awards Committee for the Department of Business and Economics, 2003 2004, 2004-2005, 2005-2006, 2006-2007, 2007-2008. Member of Appeals Committee for the Department of Business and Economics, 2003 2004. UW Superior, Faculty Representative to UW System-wide Compensation Advisory Committee, 1998 1999, 1999 2000, 2000 2001, 2001 2002, 2002 2003, 2003-2004. Member, UW- Superior NCA (North Central Accreditation) Committee 2001 2002, 2002 2003. Department of Business and Economics representative to the University Faculty Senate, 1990 1991, 1991 1992, 1992 1993, 1993 1994, 1994 1995, 1995 1996, 1996 1997, 1997 1998, 1998 1999, 1999 2000, 2000 2001, 2001 2002, 2002-2003. Member, Lake Superior College Advisory Board 2000 2001, 2001 2002, 2002 2003, 2004-2005. Member, Department of Business and Economics Personnel Committee. Acted upon four retention decisions (William Higbee, Shaun Lynch, Xuiban Wang, Kathleen Barnes), 2002 2003. Member, Department of Business and Economics Search and Screen Committee, Management, 2002 2003. department members salary adjustments, 2002 2003. Chair, UW Superior, University Faculty Senate, 1996 1997 and 2001 2002. Chair, UW Superior, University Executive Faculty Senate 1996 1997 and 2001 2002. Member, Post Tenure Review Committee for the Department of Communicating Arts. Post Tenure Review conducted upon Communicating Arts Department Chair, Stewart Platner, 2002. Member, Department of Business and Economics Banquet Committee, 1998 1999, 1999 2000, 2000 2001, 2001 2002. Member, Department of Business and Economics Personnel Committee. Acted upon four retention decisions (William Higbee, Ken Weeks, Shaun Lynch, and Kathleen Barnes), and two tenure decisions (Ken Weeks and Richard Stewart), 2001 2002. Member, Department of Business and Economics Search and Screen Committee. Served on three separate Search and Screen Committees; Management and Transportation, Marketing, and Transportation and Economics, 2001 2002. department members salary adjustments, 2001 2002. Chair, UW Superior, Department of Business and Economic, 1999 2001. UW Superior Faculty Representative to UW - System, 1995 1996 and 2000 2001. Member, Department of Business and Economics Personnel Committee. Acted upon five retention decisions (William Higbee, Ken Weeks, Shaun Lynch, Neil Hensrud, Richard Stewart), and one tenure decision (Neil Hensrud), 2000 2001. department members salary adjustments, 2000 2001.

Trudeau, page 8 Member, Department of Business and Economics Search and Screen Committee. Served on two separate Search and Screen Committees; Management, and Transportation and Economics, 1999 2000. Member, Department of Business and Economics Personnel Committee. Acted upon four retention decisions (William Higbee, Ken Weeks, Shaun Lynch, and Neil Hensrud), 1999 2000. department members salary adjustments, 1999 2000. Chair, UW Superior, Strategic Panning Core Committee, 1998 1999. Member, Department of Business and Economics Personnel Committee. Acted upon four retention decisions (Milt Luoma, Ken Weeks, Don Hinman, and Neil Hensrud), and one tenure decision (Don Hinman), 1998 1999. Member, Department of Business and Economics Search and Screen Committee. Served on two separate Search and Screen Committees; Computer Information Systems, and Transportation, 1998 1999. department members salary adjustments, 1998 1999. Member, UW Superior, Strategic Planning Core Committee, 1997 1998. Chair, UW Superior, Department of Accounting, Finance, and Economics, 1997 1999. Chair, UW Superior, Department of Accounting and Finance, 1993 1997. Chair, UW Superior, Provost Search and Screen, 1996 1997. Member, UW Superior, Steering Committee on Academic Planning, 1991 1994. Member, UW Superior, Faculty Welfare Committee, 1990 1994. Member, UW Superior, University Reorganization Committee, 1988 1990. Chair, UW Superior, Academic Staff Advisory Hearing Committee, 1990 1991. THE PRIOR LIST OF COMMITTEE SERVICE IS CHRONOLOGICAL, PLEASE NOTE THE FOLLOWING MAJOR COMMITTEE ASSIGNMENTS. Chairman of the Board, Superior Community Credit Union, 2006, 2007, 2008, and 2009. Board Member for Superior Community Credit Union, 2003, 2004, 2005, 2006, 2007, 2008, and 2009. Chair, Department of Business and Economics, 2004-2005, 2005-2006, 2006-2007, 2007-2008, 2008-2009, and 2009-2010. Chair, UW-Superior, Personnel Committee, 2003-2004 and 2004-2005. Chair, UW-Superior, Task Force on Liberal Arts Mission, 2003 2004. UW Superior, Faculty Representative to UW System-wide Compensation Advisory Committee, 1998 1999, 1999 2000, 2000 2001, 2001 2002, 2002 2003, 2003-2004, 2004-2005. Member, UW- Superior NCA (North Central Accreditation) Committee 2001 2002, 2002 2003. Department of Business and Economics representative to the University Faculty Senate, 1990 1991, 1991 1992, 1992 1993, 1993 1994, 1994 1995, 1995 1996, 1996 1997, 1997 1998, 1998 1999, 1999 2000, 2000 2001, 2001 2002, 2002-2003.

Trudeau, page 9 Member, Lake Superior College Advisory Board 2000 2001, 2001 2002, 2002 2003, 2003-2004, 2004-2005. Chair, UW Superior, University Faculty Senate, 1996 1997 and 2001 2002. Chair, UW Superior, University Executive Faculty Senate 1996 1997 and 2001 2002. Chair, UW Superior, Department of Business and Economic, 1999 2001. UW Superior Faculty Representative to UW - System, 1995 1996 and 2000 2001. Chair, UW Superior, Strategic Panning Core Committee, 1998 1999. Chair, UW Superior, Department of Accounting, Finance, and Economics, 1997 1999. Chair, UW Superior, Department of Accounting and Finance, 1993 1997. Chair, UW Superior, Provost Search and Screen, 1996 1997. COMMUNITY PARTICIPATION Chair, Board of Directors for Superior Choice Credit Union, 2006, 2007, 2008 and 2009. Board member Superior Choice Credit Union, 2003, 2004, 2005, 2006, 2007, 2008 and 2009. Professor for St. Mary s University, Doctoral Program, Organizational Behavior and Learning Organizations, 2004-2005. Board Member, Center Against Sexual and Domestic Abuse, 2001-2004. Chair, Finance Committee, Center Against Sexual and Domestic Abuse, 2001 2004. Board Member, SCCU (Superior Community Credit Union) 2002 present. National Board Member, Finance Committee, IMA (Institute of Managerial Accountant) 2002 2004. Board Member, Lake Superior Chapter of Managerial Accountants, various director positions held, 1992 present.. President, Lake Superior Chapter of Internal Auditors, 2001 2002. Board Member, Lake Superior Chapter of Internal Auditors, various director positions held, 1995 2002. Taught for National CPA Review Course, 1991 1999. Member, First Superior/Douglas County Leadership Program, 1991 1992. LICENSES & CERTIFICATES C.F.E. Certified Fraud Examiner, 1996. C.I.A. Certified Internal Auditor, 1991. C.M.A. Certified Managerial Accountant, 1986. C.P.A. Certified Public Accountant, 1982.