EXECUTIVE SUMMARY OF www.hemmig.com D. Paul Rega, CPA/CFF, CFE 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, 2003-2011 Member, Foresic & Valuatio Services Executive Committee, 2008-2011 Litigatio ad Dispute Resolutio Services Subcommittee, 1998-2001 Chair of Natioal Ecoomic Damages Committee, 1999-2001 Associatio of Certified Fraud Examiers, sice 1996 Litigatio Cosultig ad Dispute Resolutio Services Commo Iterest Member Steerig Committee, sice 1990 Chair, 2002-2004 State Ecoomic Damages Sectio Chair, 1996-1998 Member, sice 1995 Tow of Hillsborough Coucil Member, 1998-2010 Mayor, 2002-2004 Commissioer of Fiace, 1998-2002; 2004-2010 Fiacial Advisory Committee, sice 2011 Hillsborough City School District Board of Trustees Trustee, 1985-1995 Presidet, 1986-87; 1993-94 page 1 of 1 Califoria Society of Certified Public Accoutats Distiguished Service Award, 2009 Board of Directors, 2001-2006 Coucil, sice 2001 Chair, 2004-2005 Audit Committees Golde Gate Uiversity, Chair, 2005-2008 Jesuit School of Theology, Chair, 2004-2011 Iteratioal Display Works, Ic., 2005-2006 Solar Power, Ic., Chair, 2006-2010 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 94402 Publicatios see page 5 of C.V. Trials, Depositios & Arbitratios see page 5 of C.V.
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Employmet & Educatio 2012 Preset Hemmig Morse, LLP Certified Public Accoutats ad Foresic Cosultats Chairperso 1975 2011 Hemmig Morse, Ic. Certified Public Accoutats Litigatio ad Foresic Cosultats Chairma of the Board, 2001-2011 Presidet, 2001-2009 Director-i-charge of the firm s Litigatio ad Foresic Cosultig Practice, 1975-2006 1973 1975 Rega & Skelto, CPAs Parter 1968 1973 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, 2003-2011 Member, Foresic & Valuatio Services Executive Committee, 2008-2011 Member, Litigatio ad Dispute Resolutio Services Subcommittee, 1998-2001 Chair of Natioal Ecoomic Damages Committee, 1999-2001 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
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Professioal & Service Affiliatios cotiued Califoria Society of Certified Public Accoutats Distiguished Service Award, 2009 Califoria CPA Educatio Foudatio, Board of Trustees, 1997-2003 Presidet, 2001-2002 First Vice Presidet, 2000-2001 Treasurer, 1999-2000 Califoria Society of Certified Public Accoutats, Board of Directors, 2001-2006 Coucil, sice 2001 Chair, 2004-2005 First Vice Presidet, 2003-2004 Litigatio Cosultig ad Dispute Resolutio Services Commo Iterest Member Steerig Committee, sice 1990 Chair, 2002-2004 Vice Presidet, 2000-2002 State Ecoomic Damages Sectio Chair, 1996-1998 Member, sice 1995 EDP Committee, past member Quality Cotrol Committee, past member Litigatio Services Coferece Chair, 1990 Advaced Litigatio Forum Plaig Committee, 1991-1993; 1995 ad 1997 Chair i 1993 ad 1997 Computer Show ad Coferece Chair, 1985 CPA Computer Report, Editorial Board, 1984-1987 Board of Trustees, Golde Gate Uiversity, 2002-2013 Audit Committee member, sice 2005 Audit Committee Chair, 2005-2008 Board of Trustees, Jesuit School of Theology at Berkeley, 2002-preset Audit Committee member ad Chair, 2004-2011 Iteratioal Display Works, Ic. Board of Directors, 2004-2006 Audit Committee member, 2005-2006 Solar Power, Ic. Board of Directors, 2006-2010 Audit Committee Chair, 2006-2010 Catholic Charities CYO of the Archdiocese of Sa Fracisco Board of Directors, 2009-preset Audit Committee Chair, sice 2009 Tow of Hillsborough Coucil Member, 1998-2010 Mayor, 2002-2004 Vice Mayor, 2000-2002 Commissioer of Fiace, 1998-2002; 2004-2010 Fiacial Advisory Committee, sice 2011 Hillsborough City School District Board of Trustees Trustee, 1985-1995 Presidet, 1986-87; 1993-94 page 2 of 9 Sa Mateo Office Sa Mateo, CA 94402 Ecoomic Damages Coferece Plaig Committee, 2000 America Arbitratio Associatio s Natioal Pael of Arbitrators, 1983-1996 Wester Associatio of Accoutig Firms Audit ad Accoutig Committee, Chairma, 1980-1982 Audit ad Accoutig Mauals, Editor, 1979-1982 Hillsborough Recreatio Commissio, 1989-1993; 1998-2010 Presidet, 1990-1993 Citize of the Year, 1995 Tow of Hillsborough, Califoria
www.hemmig.com D. Paul Rega, CPA/CFF, CFE 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
www.hemmig.com D. Paul Rega, CPA/CFF, CFE 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 94402 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
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Publicatios Our Roots Ru Deep Califoria CPA Magazie, August 2004 Litigatio Support Report Writig, published by Joh Wiley & Sos, Chapter 15, Costructio Claims 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) 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 1985 - Computer Show ad Coferece Survey Califoria CPA Computer Show ad Coferece, CPA Computer Report, September 1985 Litigatio Services Hadbook, The Role of the Accoutat as Expert Witess, published by Joh Wiley & Sos, Chapter 16, Litigatio Cosultig: Costructio Claims Direct ad Cross Examiatio of Experts, co-author of case study preseted by Uiversity of Califoria Hastigs Litigatio Advocacy Program Testimoy (preseted i the last four years) Trial page 5 of 9 Sa Mateo Office Sa Mateo, CA 94402 Duryea v. Froshma Billigs & Lewadowski (2014) Superior Court of Califoria, Sata Clara Couty Case No. 1-12-CV-222828 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-225823 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-99-02829 AHM (CWx) Cotiuous Computig Corporatio v. telesys Software, Ic. (2012) America Arbitratio Associatio Case No. 72 117 00006 11 NOLG Mari Healthcare District v. Sutter Health (2012) JAMS, Sa Fracisco, CA, Referece No. 1100065277 Plaitiffs v. Carey Limousie LA, Ic., et al. (2012) JAMS, Case No. 1100059356
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Testimoy cotiued Trial cotiued page 6 of 9 DVD Copy Cotrol Associatio v. Kaleidescape, Ic. (2011) Superior Court of Califoria, Sata Clara Couty Case No. 1-04-CV-031829 Rambus Ic. v. Micro Techology, Ic., et al. (2011) Superior Court of Califoria, Sa Fracisco Couty Case No. 04-431105 Fracie E. Moeller, et al. v. Taco Bell Corporatio (2011) U.S. District Court, Norther District of Califoria, Sa Fracisco Divisio, Case No. C 02-05849 PJH JL Ivaa Kirola, Michael Kwok, ad Elizabeth Elftma v. The City & Couty of Sa Fracisco, et al. (2011) U.S. District Court, Norther District of Califoria, Sa Fracisco/Oaklad Divisio, Case No. C07-3685 SBA Grimaud Farms of Califoria, Ic. v. Whole Foods Market Califoria, Ic., et al. (2011) Superior Court of Califoria, Sa Joaqui Couty Case No. CV030845 Joh Loberg v. City of Riverside (2011) U.S. District Court, Cetral District of Califoria, Easter Divisio, Case No. ED-CV-97-0237 SGL (AJWx) Carter & Burgess, Ic. v. The City of Victorville (2010) Superior Court of Califoria, Riverside Couty Case No. RIC 503565 I re: Delphi Corporatio Securities Litigatio (2010) U.S. District Court, Easter District of Michiga Case No. 2:06-CV-14891 CR&R Icorporated v. Raibow Disposal Co., Ic. (2010) JAMS, Case No. 1200042558 Northrop Grumma Corporatio v. McDoell Douglas Corporatio (2010) Superior Court of Califoria, Los Ageles Couty Case No. BC400225 Boccard USA Corporatio v. Raytheo Compay, et al. (2010) District Court of Harris Couty, Texas Case No. 2004-18474 Raiffeise Zetralbak Osterreich AG v. The Royal Bak of Scotlad PLC (2010) I the High Court of Justice, Quee s Bech Divisio, Commercial Court I re [redacted] (2010) * Public Compay Accoutig Oversight Board PCAOB No. 105-2009-007 *The parties ames have bee redacted because the hearig was o-public, pursuat to sectio 105 of the Sarbaes-Oxley Act of 2002. Sa Mateo Office Sa Mateo, CA 94402
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Testimoy cotiued page 7 of 9 Sa Mateo Office Sa Mateo, CA 94402 Depositio Marlee Hopkis, et al. v. Plat Isulatio Compay, et al. (2014) Superior Court of Califoria, Couty of Sa Fracisco Case No. CGC06450944 Bria Behaei, et al. v. Pizza Hut, Ic. (2014) Superior Court of Califoria, Couty of Los Ageles Case No. BC384563 Mary K. Joes v. Pfizer Ic., et al. (2014) U.S. District Court, Souther District of New York Case No. 10-cv-03864-AKH Duryea v. Froshma Billigs & Lewadowski (2014) Superior Court of Califoria, Sata Clara Couty Case No. 1-12-CV-222828 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-02017-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-03613-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-02666 PSG (Ex) Gigoptix, Ic. v. Optomai, Ic., et al. (2013) Superior Court of Califoria, Sata Clara Couty Case No. 1-11-CV-199643 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 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-09472-PAC I re: Heller Ehrma LLP (2012) U. S. Bakruptcy Court, Norther District of Califoria Case No. 08-32514 DM I re: CityCeter Costructio ad Lie Master Litigatio (2012) District Court, Clark Couty, Nevada Case No. A605103 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-00852-WHA Ramo Gomez v. Pizza Hut of Southeast Kasas, Ic. (2012) Superior Court of Califoria, Couty of Sa Berardio Case No. CIVVS900679
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Testimoy cotiued Depositio cotiued page 8 of 9 Sa Mateo Office Sa Mateo, CA 94402 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, Couty of Cotra Costa Case No. CIV MSC 05-01725 Chiatow Commuity Developmet Ceter v. Tower Hotel Parters, Ltd, et al. (2012) Superior Court of Califoria, City & Couty of Sa Fracisco, Case No. CGC-10-501798 SIPCO, LLC v. ADT Security Services, Ic. (2011) U.S. District Court, Souther District of Florida, West Palm Beach Divisio, Case No. 11-cv-80521-DMM DVD Copy Cotrol Associatio v. Kaleidescape, Ic. (2011) Superior Court of Califoria, Sata Clara Couty Case No. 1-04-CV-031829 Costar Iteratioal Ic. Securities Litigatio (2011) U.S. District Court, Easter Divisio of Pesylvaia Case No. 03CV05020 Philip F. Otto v. Schillig Robotics, Ic. (2011) JAMS, Sa Fracisco, Case No. 1100065090 Wilfredo Aguilar, et al. v. Carey Limousie LA, Ic., et al. (2011) JAMS, Los Ageles Superior Court Case No. 1100059356 Bria Gilmer, et al. v. Alameda-Cotra Costa Trasit District (2011) U.S. District Court, Norther District of Califoria Case No. C 08-05186 CW Novatel Wireless Securities Litigatio (2011) U.S. District Court, Souther District of Califoria Case No. 08-CV-01689-H (RBB) Grimaud Farms of Califoria, Ic. v. Whole Foods Market Califoria, Ic., et al. (2011) Superior Court of Califoria, Sa Joaqui Couty Case No. CV030845 Silverma v. Motorola, Ic., et al. (2011) U.S. District Court, Norther District of Illiois Easter Divisio, Case No. 1:07-cv-04507 Broadcom Corp. (2010) U.S. District Court, Cetral District of Califoria Wester Divisio, Case No. C-06-3252 R (CWx) Carter & Burgess, Ic. v. The City of Victorville (2010) Superior Court of Califoria, Riverside Couty Case No. RIC 503565 CR&R Icorporated v. Raibow Disposal Co., Ic. (2010) JAMS, Case No. 1200042558 Souther Wie & Spirits of America, Ic. v. Theodore Simpkis (2010) U.S. District Court, Souther District of Florida Case No. 10-CV-21136-COOKE/BANDSTRA Braig, et al. v. Apple Computer, Ic. (2010) Superior Court of Califoria, Sata Clara Couty Case No. 1-05-CV-045719 Northrop Grumma Corporatio v. McDoell Douglas Corporatio (2010) Superior Court of Califoria, Los Ageles Couty Case No. BC400225
www.hemmig.com D. Paul Rega, CPA/CFF, CFE Testimoy cotiued Depositio cotiued OTech Operatios, Ic. ad Graham Packagig Compay, LP (2010) America Arbitratio Associatio File: 14 152 Y 00614 09 Oak Creek Codomiiums LP v. Schumacher/ Kawaa Sprigs LP, et al. (2010) Superior Court of Califoria, Sooma Couty Case No. SCV 238750 Ivaa Kirola, Michael Kwok, ad Elizabeth Elftma v. The City & Couty of Sa Fracisco, et al. (2010) U.S. District Court, Norther District of Califoria, Sa Fracisco/Oaklad Divisio, Case No. C07-3685 SBA Arbitratio 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) Philip F. Otto v. Schillig Robotics, Ic. (2011) JAMS, Sa Fracisco, Case No. 1100065090 OTech Operatios, Ic. ad Graham Packagig Compay, LP (2010) America Arbitratio Associatio File: 14 152 Y 00614 09 page 9 of 9 Sa Mateo Office Sa Mateo, CA 94402