Bruce Gerald Flint. Liability limited by a Scheme approved under Professional Standards Legislation



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ABN 65 103 438 277 It s all about money. PO BOX 249 South Hurstville NSW 2221 DX 11319 Hurstville Tel: 02 9584 1474 Fax: 02 9584 1475 E-mail: action@flintforensics.com.au Website: www.flintforensics.com.au Bruce Flint, Managing Director Name: Bruce Gerald Flint Specialisation: Forensic Accountant and Expert Witness Liability limited by a Scheme approved under Professional Standards Legislation Prepared for the Institute of Chartered Accountants of Australia for the purposes of being included on their NSW Experts Register. Information current as at 18 February 2005.

Education Professional Qualifications Professional Associations Professional Membership Career History Bachelor of Business (Accounting) Chartered Accountant Graduate Certificate of Forensic Studies (Accounting) Certificate of Public Practice Private Inquiry Licence Institute of Chartered Accountants in Australia Australian Life Underwriters & Claims Association Corporate Member Australian and New Zealand Institute of Insurance and Finance Certified Member of the Association of Fraud Examiners Period: Nature of Business: Responsibilities: Business Types: February 2003 to date Flint Forensics Pty Ltd Forensic Accounting and Expert Witness Managing Director Investigate small and large scale suspected fraud/mismanagement/dishonesty practices, Investigate and assess income protection claims, Quantify economic loss for personal injury, commercial matters and income protection claims, Litigation support for personal and commercial matters, Litigation support for contractual disputes, Expert Witness Reports, Interview and negotiate with clients, advisers, accountants and legal representatives, Assess risk and devise risk management plans, Provide training on investigations and financial assessments, Business valuations, and Industry presentations. All occupations as sole traders, partnerships, trusts, companies and superannuation funds. Flint Forensics Pty Ltd 2 Bruce Gerald Flint

Period: August 2001 - February 2003 Nature of Business: Responsibilities: Sole Trader Forensic Accounting Consultant Contractor Investigate small and large scale suspected fraud/mismanagement/dishonesty practices, Investigate and assess income protection claims, Quantify economic loss for personal injury and income protection claims, Expert Witness Reports, Interview and negotiate with clients, advisers, accountants and legal representatives, Assess risk and devise risk management plans, Provide training on investigations and financial assessments, and Business valuations in shareholders disputes. Business Types: All occupations as sole traders, partnerships, trusts, companies and superannuation funds. Period: January 2000 - August 2001 Nature of Business: Responsibilities: MIS Corporate Pty Limited Business Services/Consultancy Financial Controller Providing financial, corporate and management services to all types of entities (2 publicly listed companies, 3 public companies, 10 small proprietary companies, 1 partnership and 1 trust). Business Types: Mining and Exploration. Biotechnology. Viticulture. Information Technology. Investment in Trusts. Financial Services. Business Services. Flint Forensics Pty Ltd 3 Bruce Gerald Flint

Period: January 1997 - January 2000 Client/Projects: NSW Audit Office Audit Senior Client Base: Sydney Water ($1.2 billion revenue per annum) Australian Water Technologies Pty Ltd ($200 million revenue per annum) Carnivale Ltd ($800,000 revenue per annum) Colly Cotton Ltd (Public Listed Entity) SEL Unit Trust ($10 million revenue per annum) Broken Hill Water Board Statutory Body ($10 million revenue per annum) Special Projects: Investigation and reporting to Parliament on the North Side Storage Tunnel. Flint Forensics Pty Ltd 4 Bruce Gerald Flint

Achievements Achievements: Flint Forensics Pty Ltd in Forensic Accounting Financial and other investigations of high value income protection claims which led to the claim being closed or benefits being significantly reduced. Advised a leading insurance company on their mandatory requirements under the Financial Transactions Reports Act 1988. Presentation to the NSW ALUCA Claims Management Group on the Day to Day Application of the Financial Transactions Reports Act 1988. Presentation to CPA Australia Seminar on Financial Investigation and Forensic Accounting Symposium in Melbourne, Sydney and Brisbane in September 2004 on the Legal Dimensions of Fraud: Maintaining The Integrity of Your Evidence. The quantification of economic loss, expert witness report and litigation support for: 10 third party economic loss assessments under the Motor Accidents Act 1998 No 103 and Motor Accidents Compensation Act 1999 No 4 for the defendant in New South Wales, One third party economic loss assessment under the Workers Compensation Act 1987 for the defendant in New South Wales, One compensation claim under the Compensation to Relatives Act 1897 No 31 for the plaintiff in New South Wales, One defamation economic loss assessment for the plaintiff in New South Wales, One personal injury economic loss assessment for the defendant in New South Wales, One personal injury economic loss assessment for the defendant in Victoria, Four personal injury economic loss assessments for the defendant in Victoria, One business valuation determination for a partnership dispute for the plaintiff in New South Wales, One determination of compensation payable for a business valuation contractual dispute in New South Wales, single expert appointment, and Two company internal fraud investigations and briefs of evidence in New South Wales. Flint Forensics Pty Ltd 5 Bruce Gerald Flint

Achievements Achievements: Income protection quantification of loss of income assessments in excess of: Two mediation and litigation support for income protection claim (defendant), Three litigation support for income protection claim (defendant), 500 income protection loss of income assessments (defendant), 40 business overhead reviews and investigations (defendant), and 20 interviews and factual investigations of income protection claim (defendant). Major sponsor of the 2003 NSW Law Society Personal Injury Specialist Accreditation Conference. MIS Corporate Pty Ltd Researched the impact of the new tax system for all clients resulting in implementing substantial changes to existing systems ensuring comply with the new tax system. Developed and implemented a new system for vineyard accounting. Assisted in the public float of Biotron Limited. Streamlined existing systems, thus, utilising resources efficiently and effectively resulting in reduced reporting time frames. NSW Audit Office Investigated and reported to Parliament on the North Side Storage Tunnel. Involved in the implementation of new audit methodology through a pilot team. Identification of issues pertaining to Directors breach of the Corporations Law. Flint Forensics Pty Ltd 6 Bruce Gerald Flint