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Curriculum Vitae



Curriculum Vitae

Forensic Accounting/Fraud Examination

Education and Certifications

Bachelor of Arts in Business Administration, University of Washington – 1974

Certified Public Accountant, State of California – 1982

Certified Fraud Examiner, Association of Fraud Examiners – 1995

Certified Valuation Analyst, National Association of Certified Valuation Analysts – 2002

Private Investigator, State of Oregon – 2003

Professional Organizations

American Institute of Certified Public Accountants

California Society of Certified Public Accountants – East Bay Chapter

Association of Fraud Examiners – San Francisco Bay Area Chapter

National Association of Certified Valuation Analysts

Northern California Fraud Investigators Association

California, Oregon and Washington Associations of Licensed Investigators

Expert Witness Qualifications

Qualified in various California superior and municipal courts to present expert opinion testimony

on embezzlement, taxes, business valuations, property separation, forensic accounting, income

determination, trust reporting, breach of trustee duties, tracing of funds, alibi through

documentation, and welfare fraud.

Professional History

Self-employed for over 30 years in public accounting and litigation services in the Northern California area. Sample of cases in which I have been involved:

Superior Court of the State of California for the County of Lake:


People vs. Billie Bitzer, Case No. SF88-NH0072

People vs. Dennis Burke, Case No. CR-3897

People vs. Richard Tavani, Case No. 990147

Alibi through Documentation

People vs. Jeff Duvardo, Case No. CR-5090

Superior Court of the State of California for the County of Mendocino:

Business Valuation

Melrose vs. Melrose, Case No. SCUK-CV-98-79322


People vs. Sherill Cummings, Case No. C12954

Income Determination

Hautala vs. Passwaters, Case No. SCTM-CVSP-04-92856

Lake County Municipal Court, Northlake Division, County of Lake, State of California:

Welfare Fraud

People vs. Kelly Hoskinson, Case No. CF18174.01