Campbell Valuation Partners Limited 70 University Avenue Suite 320, P.O. Box 11 Toronto, Ontario, M5J 2M4 Direct line: (416) 597-4520 General line: 416-597-1198 Fax: (416) 597-9779 Email: esoriano@cvpl.com Website: www.cvpl.com Profile Errol Soriano graduated from the University of Western Ontario's Ivey School of Business Administration in 1987. He obtained his designation as a Chartered Accountant in 1989 and his designation as a Chartered Business Valuator in 1993. Since 1991, Errol's practice has been dedicated exclusively to the areas of business valuation and the quantification of financial loss. Errol s work encompasses a broad spectrum of complex matters involving product liability, class actions, tax disputes, transaction disputes, franchise disputes, shareholder disputes, breach of contract, breach of fiduciary duty, forensic reviews, insurance claims (including professional negligence), and international trade and investment disputes. He has provided services to clients in Canada, the United States, Europe, South America and the Middle East. Errol has been qualified as an expert in business valuation and financial loss quantification in various Canadian Courts and in international arbitration proceedings in the United States. Errol has also been appointed Inspector pursuant to the Ontario Business Corporations Act. In 2012, Errol was awarded the honorary designation of Fellow of the Canadian Institute of Chartered Business Valuators in recognition of his valued contribution and overall leadership in the profession. Errol is one of two damages experts based in Canada (and among 89 worldwide) named to the International Who s Who of Commercial Arbitration (2013), as selected by Global Arbitration Review based on their research with clients and peers. In addition to his broad, practical experience, Errol is the author of an authoritative text on the quantification of financial loss (and co-author of a second text), and has lectured extensively to professional interest groups in Canada, the United States, Europe and the Middle East.
Recent Work Experience 2009 present Managing Director Campbell Valuation Partners Limited, Toronto, ON 2004 2009 Director LECG Canada Limited, Toronto, ON 1998 2004 Principal Low Rosen Taylor Soriano, Toronto, ON Academic and Professional Qualifications Honours Business Administration, University of Western Ontario 1987 Chartered Accountant, Canadian Institute of Chartered Accountants 1989 Chartered Business Valuator, Canadian Institute of Chartered Business Valuators 1993 Certified Fraud Examiner, Association of Certified Fraud Examiners 1994 Professional Memberships and Associations Association of Certified Fraud Examiners Canadian Institute of Chartered Accountants Canadian Institute of Chartered Business Valuators Institute of Chartered Accountants of Ontario Ontario Expropriation Association Committee Participation & Awards Professional Practice and Standards Subcommittee on International Valuation Standards, CICBV (2011 current) International Who s Who of Commercial Arbitration, Global Arbitration Review (2013) Fellow of the Canadian Institute of Chartered Business Valuators, CICBV (2012) Committee on Continuing Education, Committee Member, CICBV (2009-2011) Education Committee, Committee Member, CICBV (2009-2011) Professional Practice Coordinator, CICBV (2006-2007)
Committee Participation & Awards (cont d) Communication Award, CICBV (2006) Public Practice Committee, CICBV, Committee Member (2006) CICBV, Regional Conference for Eastern Canada, Chairman of the Planning Committee (2003) Communication & Membership Services Committee, CICBV, Committee Member (2003-2005) The Toronto Professional Development Workshop Series, CICBV, Planning Committee Member, (1998-2003), Chairman (2001-2003) Book Publications Soriano, Errol, Understanding Financial Analysis in Litigation, Carswell, 2004. Soriano, Errol, The Accountants Guide to Litigation Support Services, Carswell, 1996 (co-author). Articles and Presentations Assessing Financial Loss When Fiduciaries Compete, Advocates Journal (2012) Working With Experts The 7 Deadly Sins, Mondaq Business Briefing (2012) Class Actions Litigation Bootcamp, The Canadian Institute, Speaker (2012) Expert Evidence, Ontario Bar Association, Speaker (2012) Practical Tips for Litigators That Work With Experts, Mondaq Business Briefing (2012) The Expert s Role in Proving Financial Loss, Rotman School of Management, University of Toronto, Speaker (2003-2012) Selected Topics in Damages Quantification, Canadian Bar Association, Speaker (2011) Expert Reports: More Than Just Findings, Lawday (2010) Expert Evidence: New Rules Confirm Existing Responsibilities, Lawday (2010) Current Issues in Assessing Damages in Class Action Proceedings, CICBV Eastern Regional Conference, Speaker (2009) Damages in Class Actions, CICBV National Web Broadcast, Speaker (2009)
Articles and Presentations (cont d) Practical Issues in Loss Quantification, Investigative & Forensic Accounting In Residence Program, Speaker (2009) Expert Witness Testimony in International Arbitration, Foundation for International Arbitration Advocacy, Contributor (2008) Valuation Issues in Product Recalls, Business News Network, Guest Speaker (2008) Capstone Residency Program, Investigative & Forensic Accounting Program, Rotman School of Management, University of Toronto, Panelist (2008) Expert Quantification, The Ontario Bar Association, Speaker (2006) The Price of Compensation, CA Magazine (September 2003) Litigation Accounting, Professional Development Retreat, Gowlings LLP, Speaker (2002) Quantitative Economic Analysis in Breach of Contract Cases, York University, Speaker (2001) Reviewing Income Tax Returns for the Purposes of Litigation Accounting, Lawyers Professional Indemnity Company, Speaker (1999) Quantification of Maintainable Income for Litigation Cases, CICBV, Eastern Regional Conference, Speaker (1997) International Arbitration and the NAFTA, CICBV, Eastern Regional Conference, Speaker (1997) Accounting for Non-Accountants, Ontario Securities Commission, Kempenfelt Conference, Speaker (1997) Intellectual Property Valuation, Lawyers Weekly (1996) Restricted Value, CA Magazine (1996) The Valuation of Business Interests, The World Bank/Egyptian Central Auditing Organization, Speaker (1995) Purchase and Sale of a Business, CCH Canada, Speaker (1994) Recovering Damages in Commercial Tort Litigation, Canadian Bar Association, Co-Author (1992) Quantification of Economic Damages in Litigation Cases, CICBV, Co-Author (1992)
Education Materials Graduate Certificate in Fraud Examination and Forensic Accounting, Seneca College, Course Materials (2007-ongoing) Accreditation Course, CICBV, Lecturer (2006 ongoing) Specialization Certificate in Investigative and Forensic Accounting, Course Materials, CICA, (2002 ongoing) Specialization Certificate in Investigative and Forensic Accounting, Lecturer (2004 ongoing) Accreditation Exam, CICBV, Contributing Author (1998) Eastern Regional Conference, CICBV, Speaker (1997) Litigation Accounting Final Exam, CICBV, Co-Author (1994-1997) Business Valuation Course Materials, CICBV, Contributing Author (1996) National Institute for Trial Advocacy, Contributor (1994) Litigation Accounting Course Materials, CICBV, Co-Author (1993)