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:
Embezzlement
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
Embezzlement
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