Board Bios

MICHAEL S. SPINDLER, CPA, CFE, CFF, ABV
Principal, GlassRatner

1925 Century Park East, Suite 810, Los Angeles, CA 90067
Cell: 213.399.9032 ~ Tel: 424.354.1717
mspindler@glassratner.com

Michael Spindler is a CPA and Certified Fraud Examiner who brings more than 33 years of experience to complex disputes including matters related to forensic accouting and business fraud investigations across a wide range of industries. He has provided expert testimony on dozens of occasions in bench trials, jury trials, and arbitration proceedings. He has provided Foreign Corrupt Practices Act investigations and training services in various countries around the world including China, Russia, India, and Saudi Arabia. Having conducted numerous high-profile investigations of public company financial statement fraud and other matters, Mr. Spindler has presented his findings to special committees and various government agencies on behalf of clients including the Department of Justice, Federal Bureau of Investigation, Internal Revenue Service, and the Office of Thrift Supervision.

Michael's clients include law firms, corporations, individuals, government agencies, and non-profit organizations.

Prior to joining GlassRatner, Michael held senior leadership positions with several forensic accounting firms and was a Partner at two national public accounting firms. An experienced public speaker, Michael has authored or co-authored a number of publications on fraud-related topics and developed and presented seminars and courses on forensic accounting and litigation support issues. He is a past President of the Los Angeles Chapter of CALCPA and he currently serves on the Board of Trustees of the CALCPA Education Foundation.

Representative assignments on which Mr. Spindler has worked include:

  • Lost Profits/Economic Damage Assessments on behalf of Plaintiffs and Defendants
  • Joint venture and shareholder disputes
  • Earn-out and compensation disputes
  • Fraud Investigations
  • Royalty Inspections
  • Film and participation audits
  • Business manager reviews
  • Internal Corporate Investigations in connection with allegations of management fraud, financial statement fraud, and internal embezzlements
  • Alter ego aasessments
  • Ponzi scheme investigations
  • FCPA investigations and consulting


Michael is a Certified Public Accountant (licensed in California, New York, Nevada, Arizona, Utah, and Hawaii), is Certified in Financial Forensics, is Accredited in Business Valuation (both issued by the ALCPA), and a Certified Fraud Examiner (issued by the Association of Certified Fraud Examiners). Mr. Spindler graduated from the State University of New York at Albany with a Bachelor of Science degree in accounting in 1981.



TOBY J. F. BISHOP, CFE, CPA, FCA

Toby Bishop is a globally-recognized thought leader and consultant on corporate fraud prevention and detection. Named five times to Accounting Today’s list of the Top 100 Most Influential People in the Accounting Profession, Toby has served as the global president and CEO of the Association of Certified Fraud Examiners (ACFE), the association of more than 75,000 anti-fraud professionals in 160 countries; as the director of the Deloitte Forensic Center, where he led the development of global thought leadership on fraud and corruption to help clients manage their risks; and as a partner at Arthur Andersen & Co., where he provided forensic accounting services and helped to develop and implement new methods to detect financial statement fraud, including an algorithmic earnings quality model.

Toby has recently launched his own fraud and forensic accounting firm based in Los Angeles, California, where his practice includes assisting clients who believe they were defrauded by their Hollywood agents. He welcomes corporate and individual clients interested in receiving actionable insights and personal attention.

Toby co-authored the book Corporate Resiliency: Managing the Growing Risk of Fraud and Corruption and a related article in Harvard Business Review, as well as several generations of professional anti-fraud guidance including the new COSO/ACFE Fraud Risk Management Guide. He has also written or edited over 100 articles on fraud.

Toby serves as vice president – training for the ACFE’s Los Angeles Chapter, on the editorial review board of the Journal of Forensic Accounting Research, as a contributing author and a member of the Board of Editors of Business Crimes Bulletin and a member of the ACFE’s Advisory Council. He has served on the Center for Audit Quality’s Anti-fraud Working Group and has presented on the subject of forensic audit techniques to the U.S. Public Company Accounting Oversight Board’s Standing Advisory Group and at the FBI Academy.

Toby is a native of England and a graduate of the University of Oxford. He is a fellow of the Institute of Chartered Accountants in England & Wales (FCA), a U.S. Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE).


Stephen C. Bucci, CPA, CFE, CFF
Director, Berkeley Research Group, LLC
550 South Hope Street, Suite 2150, Los Angeles, CA, 90071
Cell: 703.966.3525 ~ Tel: 213.261.7228
sbucci@thinkbrg.com

Mr. Bucci is a Director in the Disputes and Investigations practice at Navigant Consulting, Inc. He has more than fifteen years of
experience providing forensic accounting, corporate investigations, white collar defense, financial statement analysis, and accounting/auditing services to organizations and their counsel involved in a variety of business issues and disputes. Prior to his consulting experience, Mr. Bucci performed financial statement audits for a variety of entities. Mr. Bucci’s areas of specialization include: books and records, fraud, and transactional investigations; the application of US GAAP, including revenue recognition and business combinations; compliance issues, including FCPA and SEC reporting matters; the application of GAAS; and trial strategy. As a consultant, he provides services to attorneys engaged in high stakes investigations and white collar civil and criminal cases. Mr. Bucci also led significant aspects of restatements of public company financial statement. He has provided expert testimony on accounting issues, as well as, material support in the preparation of expert witness testimony on a variety of issues.

Representative Experience

Mr. Bucci has experience leading and managing a wide range of engagements dealing with complex accounting and SEC reporting matters. His experience includes providing pre‐trial and on‐site courtroom and war room support, and managing the successful review of document productions of all sizes. Selected engagements are as follows:

  • Investigated potential Foreign Corrupt Practices Act (“FCPA”) violations by a large manufacturing and engineering company with global sales. The investigation included the tracing of funds and how certain transactions were recorded and executed.
  • Performed an in depth independent internal investigation of accounting issues raised by a Fortune 150 company and the SEC. Mr. Bucci led teams in the US, Denmark, the UK, and Australia to investigate as follows: analyze how costs were accounted for; review the accrual and capitalization of certain costs; review financial statement adjustments made by the company; review documentation supporting the books and records; review account reconciliations prepared by the company; interview company personnel; assist counsel in its review of millions of documents; and assist counsel in meetings with the SEC, Board of Directors and the Audit Committee.
  • Assisted the special committee of the Board of a major specialty food retailer in a highly publicized independent investigation involving complex accounting and SEC reporting issues. Investigation led to, and ultimately supported, a restatement of the financial statements. Engaged with C‐level executives, auditors, SEC and DOJ on both the investigation and restatement work.
  • Investigated senior employees of a large mid‐western refrigeration company for fraud. Investigation concluded with the issuance of a report based upon a comprehensive review of expense reports; corporate purchases made for personal use, including tracing funds from the company to certain corporate officers; and interviews with various company personnel.
  • Assisted counsel in its representation of a US subsidiary of an international conglomerate against claims brought by the US Internal Revenue Service. Mr. Bucci led a team that performed various accounting analyses at the direction of counsel. The scope of work included reviewing detailed financial records, tracing funds between bank accounts and entities, analyzing transactions, and reporting findings to counsel and client.
  • Investigated whistleblower claims of accounting fraud and defalcation of several hospitals, insurers and the US Government, by a large physicians’ group. Mr. Bucci led the team’s day‐today activities to address the allegations. The team conducted interviews of relevant personnel, prepared a forensic recreation of the books and records, Fair Market Valuations of the various contracts to insure compliance with Stark Law and the Anti‐Kickback Statute, and an analysis of medical coding and billing.
  • Assisted counsel for former majority shareholders and management of a national cable/telecommunications company in defense of criminal and civil litigation regarding dozens of alleged accounting, financial and reporting improprieties. Work included: a very detailed analysis tracing the funds flow of billions of dollars between banks, corporate entities and individuals, and how such transactions were ultimately reported; a review and analysis of over 15 million pages of documents; complex accounting and financial analyses; on‐site support during a 5‐month criminal trial; preparation for and attendance at scores of depositions; and supporting a financial settlement on certain civil litigation.
  • Assisted counsel by applying forensic accounting procedures in a post‐acquisition dispute for a privately held medical device corporation. The most significant issues were addressed by performing an analysis of accounts receivable, revenue and rental assets purchased based on what was represented and warrantied to the buyers per the purchase agreement.
  • Teamed with outside counsel for a multi‐national chemical company to assist in an investigation of potential violations arising under the FCPA. Scope of work included reviewing payments to 3rd party vendors and partners, as well as, transactions with Joint Ventures. The team also conducted interviews, reviewed compliance programs, tested compliance programs and made recommendations on ways such programs may be strengthened.
  • Assisted outside counsel (and in‐house counsel) to investigate potential FCPA violations by a publicly traded multi‐national publishing house with operations across the globe. Investigation included reviewing contracts with agents and customers, as well as, payments to and made by 3rd party agents. The team also reviewed compliance programs and policies, and made informal recommendations to strengthen anti‐bribery programs.
  • Prepared an expert report addressing allegations of fraudulent transfer of assets in a large real estate development in Hawaii. To date the engagement has included a review of relevant documents, the drafting of an expert report, and expert testimony at deposition.
  • Led the day‐to‐day activities of a large consulting team supporting 10 healthcare technology company executives and their counsel in a federal white collar criminal case. Ultimately, 2 defendants were acquitted and 8 defendants were dismissed. The specific issues consulted on included the accounting for software revenue recognition (SOP 97‐2 et al.) and business combinations (APB 16/SFAS 141). The team analyzed scores of business combinations by tracing how the transactions were affected in the books and records of the acquirer, and by tracing the transactions through various intermediate steps to the public filings. This included reviewing statements and tracing funds stolen by co‐conspirators. Additionally, counsel relied on the Navigant team to consult on issues involving the application of GAAP, GAAS and audits, restatements and general business practices, as well as, to assist in witness preparation (fact, summary and expert). The team provided comprehensive 24 hour/day trial support.
  • Prepared an expert declaration on US GAAP and GAAS issues related to an audit of a failed $700 million mortgage fund based in Northern California. To date, the engagement has included a review of audit workpapers and other materials provided to investors and interested 3rd parties, as well as, the drafting of an expert declaration critical of the audit performed.
  • Engaged by counsel for the former CFO of a publicly traded corporation in the high‐tech industry to support counsel’s defense in front of the SEC. Significant issues included accounting for software revenue recognition and reporting to the public via SEC filings. The team also assisted with depositions and advising counsel on the filing of certain motions. The defendant was acquitted on all charges.
  • Assisted a US subsidiary of a Global 100 electronics company investigate qui tam allegations of fraud. Conducted an extensive review of emails and lease documents, interfaced with the auditors, and wrote a report vetting all issues and providing the international parent company confidence that no regulation or corporate governance breach occurred.
  • Assisted a large publicly traded multi‐national software and telecommunications company in a multi‐year restatement of its financial statements. Specific areas of work included: a review and restatement of restructuring reserves based on contracts and payments to ensure that the company was presenting its financial statements in accordance with GAAP; an evaluation and analysis of the purchase accounting related to a $250 million acquisition; assisting the CAO in developing and documenting certain accounting policies related to revenue recognition; and managing and reviewing the work product of a team evaluating contracts to ensure that revenue is properly recognized on a go forward basis.
  • Engaged by counsel for the former CFO of a multibillion dollar healthcare company to assist in his defense of allegations by the US Government that the defendant, and others, defrauded state and federal Medicaid and other health and welfare programs through schemes of false reporting, misrepresentations, and accounting malfeasance.
  • Led field work, and was the primary point of contact, in a stock option backdating investigation for a large technology company. Work included assisting attorneys serving the Special Committee of the Board of Directors in determining the involvement and knowledge of the C‐level executives. The team aided counsel’s understanding of APB 25, FASB 123, FASB 123R and FIN 44, as well as, participated in interviews of executive management, the finance team and the board members.
  • Work also included engaging with the auditors to assist in their understanding of the scope and magnitude of the issues they would ultimately need to consider.

     

  • Education and Certifications

      • Bachelors of Science with Special Attainments in Commerce – Washington and Lee University, 1998
      • Certified Public Accountant (Virginia-1999)
      • Certified Public Accountant (California-2015)
      • Certified Fraud Examiner (2003)
      • Certified in Financial Forensics (2008)

 
KATYA HIROSE, CAMS-Audit, CFE
213-452-6314 T | 213-309-5031 M
katya.hirose@fticonsulting.com

Katya Hirose is a senior director in the FTI Consulting Forensic and Litigation Consulting practice and is based in Los Angeles. Ms. Hirose joined FTI Consulting in 2013 and is a member of the Global Risk and Investigations Practice. She carries out and manages complex investigative, business intelligence and risk mitigation consulting assignments undertaken by FTI Consulting globally and domestically.

Ms. Hirose has served as an advisor and problem solver to senior executives of multinational corporations and law firms for over ten years, overseeing clients’ most complex and sensitive problems around the globe involving integrity and reputational risks.  Ms. Hirose is an expert at blending desktop-based public records, database, and social media research with extensive field work and interviewing techniques. She has managed a wide array of cases ranging from check fraud to product tampering and FCPA compliance driven due diligence, and has also conducted complex multi-jurisdictional asset searches. She has spoken on panels for webinars with topics ranging from anti-bribery and corruption to ethics and liability of professional service firms and has spoken at various financial crime and fraud conferences on utilizing open source intelligence and working with law enforcement. Ms. Hirose recently served as a senior consultant in corporate investigations for Control Risks.  In the past she has also served as a certified mediator, interned for U.S. Navy JAG in Yokosuka, Japan and was a summer associate at a patent law firm in Tokyo.

Ms. Hirose recently obtained the new advanced anti-money laundering specialist certification (CAMS-Audit), is a Certified Financial Crime Specialist (CFCS), and a certified fraud examiner (CFE). She is also trained in the Advanced Course of the Reid Technique of Interviewing and Interrogation. She is a native Russian speaker, intermediate in Japanese and has a working knowledge of Mandarin Chinese and Spanish. She holds a B.A. in Asian Studies from Baylor University and a J.D. from the University of Houston. 


Nathan J. Novak, JD, CFE
Orrick, Herrington & Sutcliffe, LLP

Nathan J. Novak is an attorney at the law firm of Orrick, Herrington & Sutcliffe, where he has practiced since 2005.  His practice focuses on complex commercial and business litigation as well as labor and employment litigation, with particular emphasis on contract litigation, real estate litigation, litigation involving sophisticated finance, accounting or tax issues (including professional liability litigation in those fields), and class actions.

Nathan's representative matters include:

  • Mark Dyne v. PricewaterhouseCoopers LLP. Defended PricewaterhouseCoopers (PwC) in a nearly five-year-long litigation arising out of alleged professional negligence (malpractice) on the part of PwC accountants and tax advisers. Plaintiff, a ground-floor investor in Skype, alleged that PwC personnel were negligent in advising Plaintiff regarding structure and tax implications of a complicated international investment vehicle and that said negligence caused Plaintiff to pay ordinary income tax rates rather than capital gains rates on gain from the investment. Nathan served as second-chair trial counsel. After a 16-day jury trial in Los Angeles Superior Court, the jury returned a defense verdict after deliberating just two hours. 

  • Karen Sun v. U.S. Bank Equipment Finance. Defended subsidiary of U.S. Bank in contract dispute and gender discrimination and harassment suit brought by one of its former salespeople. Plaintiff alleged that she was sexually harassed and discriminated against with regard to salary and incentive compensation on the basis of gender and alleged harassment by her direct supervisor, and that she was denied incentive compensation for a deal she closed prior to leaving the company. Nathan served as second-chair trial counsel. After a seven-day trial, the court rendered a defense verdict on all tort claims. 

Prior to attending law school, Nathan spent one year working as a financial analyst for Northern Border Pipeline Company in Omaha, Nebraska, evaluating energy infrastructure investment opportunities.

Nathan is a graduate of Georgetown University Law Center (J.D. 2005, cum laude) and Creighton University (B.S.B.A. Accounting, Finance 2002, summa cum laude).  He became a Certified Fraud Examiner in 2015. 


 
JACQUELINE BENYAMINI, CPA, CFF, CFE
(213) 817-6600 Office ~ (310) 741-4450 Cell ~ (213) 817-6633
jbenyamini@vwmanalytics.com

Jacqueline Benyamini specializes in forensic accounting, fraud investigations and analysis of economic damages in complex litigation matters. With over 15 years of experience, Ms. Benyamini has worked extensively as a consultant and an expert witness, with both plaintiff and defense law firms, in quantification of economic damages and financial investigations. She also provides expert witness testimony at deposition, arbitration and trial. 


 
LINDA KIM, CFE
Vice President; Senior Global Financial Crimes Compliance

Linda is a Vice President within Global Financial Crimes Compliance at Bank of America. She reviews a team of investigators who are responsible for the initial review of fraud referrals from various lines of business to ensure operational integrity and accurate regulatory reporting.

Linda started her career at Bank of America in 2000 with Retail Banking. She then moved into the investigation area where she worked as an Analyst and Investigator with the Background Screening Department, an Investigator with the Hedge Funds/Due Diligence Department then onto Fraud Investigations Department. Linda is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners (ACFE). She also is a subject matter expert in processing financial crime referrals for over 10 years and is a respected leader able to build highly motivated teams.

Linda is a strong champion for Diversity and Inclusion. She was the recipient of Bank of America Global Diversity and Inclusion Award in 2015 and Bank of America Southern California Employee Network Above and Beyond Award and Diamond Award in 2014. She is currently the Co-Chair of Bank of America Asian Leadership Network (ALN) for the Southern California Chapter with over 1,550 members. She has served various officer roles since being an ALN member in 2005. Linda held several board member roles in Toastmasters Clubs in the Greater Los Angeles area and is now serving as an advisor for the ALN San Gabriel Valley Toastmasters Club. She is also a member of other Bank of America Employee Networks. Linda plays an important role in engaging teammates in promoting diversity and volunteerism. Since being involved with Employee Networks and Toastmasters Clubs, she is a key coordinator for planning multiple employee engagement events for up to 400 employees and many volunteer opportunities with non-profit organizations such as Koreatown Youth Community Center (KYCC), Asian American Advancing Justice (AAAJ), and Center for the Pacific Asian Family (CPAF), to name a few, donating over 250 volunteer hours per year.

She is a mentor with the Asian American Professional Association (AAPA).  Linda serves as the Secretary on the Los Angeles Chapter of the ACFE Board.  She earned a Bachelor of Arts Degree in Economics from Portland State University.



ALPHONSE V. RISTUCCIA, CFE
RISTUCCIA INVESTIGATIONS

Alphonse V. Ristuccia, CFE is retired from the Internal Revenue Service, Criminal Investigation Division where he enjoyed a career of 22 plus years as a Special Agent and Supervisory Special Agent.  While with IRS-CID, Mr. Ristuccia personally conducted investigations and supervised investigations relating to criminal tax violations, money laundering violations, bank fraud, mail fraud and wire fraud matters.  He spent most of his career investigating traditional organized crime figures, right wing extremists, corrupt politicians, international drug traffickers, and sophisticated narcotics money laundering organizations.

During the last eight years of his career with IRS-CID, he supervised a group of Special Agents engaged in the investigation of international narcotics money launderers.   These investigations were generally conducted in concert with the FBI, DEA, U.S Customs, and other law enforcement agencies.  Mr. Ristuccia supervised the IRS-CID aspects of the Polar Cap money laundering investigations as well as other high profile narcotics related investigations.  He also received and analyzed Suspicious Activity Reports submitted by financial institutions, and provided compliance training to financial institutions pertaining to the “Know Your Customer Rule”, as well as identifying suspicious activity and preparing Suspicious Activity Reports.

Since retiring from IRS-CID, Mr. Ristuccia has been continuously involved in a private investigations practice where he has specialized in serious financial fraud matters, internal corporate investigations and litigation support.  Several of his cases have garnered significant publicity, including one case that was featured on 60 Minutes.

Mr. Ristuccia also engages in Due Diligence investigations on behalf of Fortune 100 Companies and financial institutions.  These investigations include identifying potential compliance issues, such as potential Foreign Corrupt Practices Act violations, and compliance violations associated with operating financial institutions. The financial institution clients who have retained the services of Mr. Ristuccia have done so in connection with the “Know Your Customer Rule”, and to determine the qualifications of potential board members and investors.  Further, these financial institutions have engaged the services of Mr. Ristuccia to investigate potential loan frauds committed by customers of these institutions.

Mr. Ristuccia is a member of the Association of Certified Fraud Examiners, the Association of Former Special Agents of the Internal Revenue Service, the California Association of Licensed Investigators and Intellenet, which is an international association of private investigators and security professionals.  Mr.  Ristuccia is also a member of the International Association for Asset Recovery, where he serves on the Advisory Board.  He is also an “At large” board member for the Los Angeles Chapter of the Association of Certified Fraud Examiners.

Mr. Ristuccia has given presentations at many conferences, including the IACPA National Fraud Conference, the International Association for Asset Recovery annual conference and the International Association of Insurance Receivers Conference, INTELLNET, and will be giving a presentation at the Southern California Fraud Investigators Association annual conference in October 2013.

Mr. Ristuccia is a graduate of California Lutheran University, where he earned a Bachelor’s degree, majoring in Administration of Justice and he had an accounting emphasis.


 
JOHN M. SBOTO, CPA/CFF, CFE

John Sboto conducts fraud, financial and corporate internal investigations and also provides due diligence and litigation support consulting services to clients.  He has over thirty years of investigative, auditing and accounting experience and previously served as a Fraud & Forensic practice leader in the Los Angeles office of Deloitte & Touche LLP.  Mr. Sboto also served as the West Coast Director of Financial Investigations for Kroll Associates, an international corporate investigative firm.  Prior to that was a partner in a West Coast litigation services consulting firm that provided clients with a wide range of services involving accounting and financial issues, as well as on business matters and trade practices, in situations related to litigation or the prospect of litigation.   

Earlier in his career, John held positions, including as an Audit Manager with PricewaterhouseCoopers and as Manager of Internal Audit and Manager of Corporate Accounting with a major utility/energy related holding company.   He is a member and former Vice Chairman of the Fraud Committee of the California Society of CPA’s Litigation Services Section, and also a member of the Economic Damages Section.   John is a CPA who is Certified in Financial Forensics, as well as a Certified Fraud Examiner and a Private Investigator licensed in the state of California.  He has appeared as a featured speaker before various business and professional groups and serves on the Planning Committee for the annual Financial Statements and Tax Fraud Conference sponsored by the California CPA Education Foundation.    .

John has conducted investigations involving various types of financial and commercial frauds, including:  Embezzlement of funds, theft and conversion of assets, construction loan frauds, vendor kickback arrangements, overbilling schemes and investment frauds.   He has participated in a number of major corporate internal investigations concerning violations of company policies and procedures, illegal acts, response to Whistle Blower allegations, as well as involving other management improprieties.   He has also represented and assisted major insurance companies with their investigations of major complex fraud/employee dishonesty related claims filed by Insured’s in a variety of industries.

John also specializes in conducting asset searches in connection with enforcing judgments and court orders, and in providing litigation support services to attorneys with developing legal evidence for civil and criminal matters, overseeing computer forensics investigations and electronic evidence gathering, and with undertaking research to locate witness locates and with conducting  witness interviews. On a proactive basis, he has been involved with undertaking fraud risk assessments and fraud prevention control evaluations, and with the performance of monitoring and compliance services.   He has also provided pre-transaction due diligence and business intelligence services involving the vetting of parties to M&A and investment transactions, and with assessing the integrity, and corporate governance and control environments of investee entities intended for acquisition.      

He is an active member of the following professional organizations:

  • American Institute of Certified Public Accountants
  • California Society of Certified Public Accountants
  • Fraud and Damages Sections of the California CPA Societies Litigation Consulting and Dispute Resolution Common Interest Members Section
  • Association of Certified Fraud Examiners
  • Institute of Internal Auditors
  • California Association of Licensed Investigators
  • American Bar Association – Associate Member/Criminal Justice Section


John is a graduate of St. John’s University in New York and holds a BS degree in Accounting and Economics.   His post graduate studies included courses and programs at the Bernard Baruch Graduate School of Business Administration/City University of New York and at UCLA Extension.    He regularly attends accredited training sessions and seminars conducted by the American Institute of CPAs, California Society of CPAs, California Association of Certified Fraud Examiners, American Bar Association, as well as events sponsored by various other organizations and professional firms.



JAMES F. DAVIDSON,
CPA/CFF, CFE, CFS, FCPA, CrFr, CGMA, CTP, CIRA, CM&AA
Managing Director & Partner
JDavidson@AvantAdvisory.com
(714) 924-7888

Jim Davidson is an Avant Advisory partner and managing director. He is also a licensed Certified Public Accountant with financial forensic specialization credentials (CFF, CFS, CrFa, and FCPA), and Chartered Global Management Accountant (CGMA). Jim is a Certified Fraud Examiner (CFE), Certified Corporate Director, Certified Merger & Acquisition Advisor (CM&AA), Certified Turnaround Professional (CTP),  and Certified Insolvency and Restructuring Advisor (CIRA),

 As a former senior executive (CFO, CEO, and COO) and member of boards of director in private industry, he provides expert advice in the areas of corporate governance and investigations, distressed and special situations that include insolvency, bankruptcy, financial restructurings, operational turnarounds, and profitability improvement. He uses his expertise in issues of financial forensics, fraud, and corporate investigations, due diligence evaluations, litigation and dispute resolution, strategic planning, and corporate governance. His combined experience and professional qualifications fulfill the financial expert requirements defined by Sarbanes-Oxley, NYSE, and NASDAQ. He also served on the Financial Executives International (“FEI”) committee for Mid-Sized Public Companies. He has served on the Small Business Bankruptcy Task Force of the American Bankruptcy Institute and since 2010 has been president and board member of the Los Angeles Chapter of the Association of Certified Fraud Examiners.

Jim has served in executive positions at both public and private companies ranging from entrepreneurial to multi-billion dollar firms. After 10 years of accounting, auditing, and consulting for Big Four Certified Public Accounting firm PricewaterhouseCoopers, Jim spent over 10 years as a member of several boards of directors and in various financial and executive positions, including president and CEO, COO, CFO, secretary-treasurer, chief accounting officer, and corporate controller.

He primarily serves middle-market companies ranging from $25 million to billion dollar sales, private equity firms and their portfolio companies, banks, and other capital providers. Over the years, he has performed hundreds of forensic, fraud, and corporate investigations, due diligence evaluations, operational turnarounds and financial restructuring, for lenders, private equity firms, and attorneys under privilege.

In over 30 years, Jim has obtained diversified experience across many industries that include: consumer products and services, retail and wholesale distribution, business and professional services, manufacturing, energy, government, not-for-profit, education, real estate, and many other industry niches, He serves numerous organizations ranging from $25 million to billion dollar revenues, private equity firms and their portfolio companies, banks, and other capital providers, and stakeholders.

A university-certified facilitator and instructor, Jim has taught graduate and undergraduate courses in business and management. These have primarily related to business ethics, auditing, forensic accounting, finance, economics, management, and critical thinking. He has also presented to various professional and business associations such as the following:

  1. “Corporate Transgressions and Financial Reporting Gimmickry” at the National Fraud Conference of the Association of Certified Fraud Examiners
  2. “Got Profits? Now You See Them, Now You Don’t as Profits Vanish in both Crisis Situations and Fraudulent Activity” at Commercial Finance Conference of California
  3. “Trends & Techniques in Fraud, Forensics & Corporate Investigations” by ProVisors
  4. “Municipal Fraud and Corruption” by the Association of Certified Fraud Examiners
  5. “The Impact of Asset Valuations on Credit Decisions” for Commercial Finance Conference of California
  6. “Mortgage Fraud - The Rise, Fall, and Emergence from Bankruptcy of a Public Company and Subprime Lender during     the Financial Crisis” by the Beverly Hills Bar Association and Association of Certified Fraud Examiners
  7. “Liability of Attorneys, Accountants and Other Professionals in Ponzi Schemes” by the Beverly Hills Bar Association and   Association of Certified Fraud Examiners
  8. “Lessons from the Trenches – How to Avoid Bad Deals and How to Minimize the Harm When they Happen” for OPUS
  9. “Managing a Turnaround” at the Southern California Business Conference by the Los Angeles Venture Association and Harvard Business School Alumni
  10. Advantages of 363 Sale vs. 1129 Plan and Other Alternatives” by YPA 360 Conference
  11. “When the Next Bubble Bursts: How to Invest in the Next Economic Downturn” by OPUS
  12. “Managing in a Down Economy: Doing More with Less” by the Los Angeles Venture Association
  13. “Turnaround Opportunities in Consulting” for the Institute of Management Consultants
  14. “Recovering Value from Underperforming Companies in the Current Economy” by OPUS
  15. “Lessons from the Trenches – How to Avoid Bad Deals and How to Minimize the Harm When they Happen” for Mergers, Acquisitions, Turnarounds and Restructuring (MATR)

Jim is a business mentor for the Midas Nation Advisor Program and member of the following professional associations:

  1. Association of Certified Fraud Examiners
  2. American College of Forensic Examiners Institute
  3. Forensic CPA Society
  4. Association of Certified Fraud Specialists
  5. National Association of Corporate Directors
  6. Association of Insolvency and Restructuring Advisors
  7. California Society of CPAs
  8. American Institute of Certified Public Accountants
  9. Turnaround Management Association
  10. California Bankruptcy Forum
  11. American Bankruptcy Institute
  12. Alliance of Merger & Acquisition Advisors
  13. Association for Strategic Planning
  14. Financial Executives International Mid-Sized Public Division Committee
  15. Association for Corporate Growth – Orange and Los Angeles County Chapters
  16. Los Angeles Venture Association
  17. Institute of Management Consultants

Jim is a Certified Merger & Acquisition Advisor (CM&AA), Certified Corporate Director, and licensed Certified Public Accountant holding a specialization credential of Certified in Financial Forensic (CFF), Certified Fraud Examiner(CFE),Certified Fraud Specialist(CFS),ForensicsCertified Public Accountant (FCPA), and Chartered Global Management Accountant (CGMA).  He has been interviewed by CFO Magazine and quoted in such articles as: “Where There’s Smoke, There’s Fraud

http://cfo.com/article.cfm/14557373/2/c_14557613?f=related&origin=archive.

He has been president and board member of the Los Angeles Chapter of the Association of Certified Fraud Examiners since 2010. He is also a Certified Turnaround Professional (CTP) and Certified Insolvency & Restructuring Advisor (CIRA).  Jim obtained his master’s in business with an emphasis in finance and managerial accounting from the University of California at Irvine.


  
DAVID WALL, JD, CPA, CFE

David Wall has been employed in the areas of financial and fraud examination in Southern California for over 25 years. Mr. Wall is a fraud specialist, with credentials as a certified public accountant, certified fraud examiner, and licensed attorney.

Mr. Wall is a principal in the forensics practice of CliftonLarsonAllen LLP.

Mr. Wall leads a 10-member team in fraud investigations, special audits, litigation consulting, and expert testimony. 

His specialties include the acquisition, reconstruction, and analysis of financial records, and the presentation of observations and opinions to judges and juries.


 
ANGELICA S. HERRERA, CFE
PO Box 5113, Carson, CA 90749
Cell: (213) 304-0058
angie_s_us@yahoo.com

STRENGTHS:

  • Highly proficient and professional individual who possesses strong analytical and logical reasoning skills.
  • Dependable, high integrity, honest, strong ethics & morals.
  • Good time management skills, self-starter, fast-learner, very organized, and work well in a group environment.
  • Enjoy prioritizing work-load and being a problem solver; strong and dependable team player that executes work in a detailed and efficient manner.
  • Skilled at coaching and mentoring.
  • Fluent in English and Spanish.


EXPERIENCE:
AVP Financial/Operations Internal Auditor 9/12 to Present

City National Bank, Internal Audit Department, Downtown Los Angeles, CA.

  • Perform Operational and Financial audits.
  • Responsible for assisting on individual internal audit projects as part of the total internal audit plan. Responsibilities include, but are not limited to the following: perform internal audit procedures, conduct interviews, execute testing, and prepare work papers documentation reflecting the results of the work performed.


Senior Internal Auditor 7/10 to 06/12
Sony Corporation of America (SCA), Corporate Audit Department, Culver City, CA.

  • Completed eleven audits in both international and domestic territories. Responsibilities included financial, operational, and system reviews to evaluate the effectiveness of controls.
  • Collaborated with Ernst & Young on Sarbanes-Oxley (SOX) audit for Informational Technology and Business Process controls across Sony groups.
  • Identified inefficient or ineffective practices; evaluated adequacy of controls and compliance with company policies and procedures; determine accuracy, completeness, and reliability of operational reports.
  • Assessed risks, analyzed data, and developed detailed audit plans.
  • Quantified findings into report issues based on testing results; created final audit report, including management action plan; and successfully communicated final audit report results to Senior Management. 


Senior Staff Accountant 1/08 to 06/10

Jones Lang LaSalle Americas, Inc. (JLL) for City National Bank, Downtown Los Angeles, CA. 

  • Reported to VP General / Account Manager and assisted with special projects & analysis.
  • Responsible for monthly financial reporting, annual budgeting, financial variance analysis, bank reconciliations.
  • Completed building operational audit and annual CAM (Common Area Maintenance) audits.
  • Maintained insurance information (Statement of Values) for all bank locations and sustained accurate running tally of square footage for all bank locations, this information used for monthly reporting to Management. 


General Ledger Senior Staff Accountant 7/05 to 12/07

Tower Energy Group, Torrance, CA. 

  • Reported to and assisted Controller with special projects & analysis.
  • Managed audit, audit preparation, audit coordination with external auditors (PwC); and with bank auditors.
  • Month-end General Ledger coordination and processing of standard monthly journal entries.
  • Monthly reconciliation for 13 bank accounts. 


Senior Staff Accountant 6/04 to7/05

First 5 Los Angeles (F5LA), Los Angeles, CA. 

  • Interim Finance Director.
  • Prepared monthly Balance Sheet, Income Statement, Operating & Administrative Budget, and Grants Budget.
  • Planned and prepared workbooks for external auditors (PwC) for annual independent financial audit.
  • Prepared Cash Flow for PwC auditors for year-end audit.
  • Monitored the fiscal budget and approved/processed monthly invoices for numerous funded agencies for financial compliance.
  • Monthly visits to the funded agencies to audit validity of reported expenses.
  • Worked closely with the Contract Management Department on the coordination of build-out and relocation to new facility.
  • Reviewed monthly reconciliation of expense report and the General Ledger with check register in order to receive California state funding. 


Experienced Associate Auditor 10/01 to 6/04

PricewaterhouseCoopers (PwC), Los Angeles, CA. ~ First in-charge audit assignment - Summer 2002 

  • Supervised and conducted audits of privately held manufacturing and not-for-profit organizations (A-133 and Yellow Book audits)
  • Performed detailed and substantive testing of transactions in accordance with Generally Accepted Auditing Standards.
  • Prepared audited financial statements with footnote disclosure, in accordance with Generally Accepted Accounting Principles.
  • Reviewed and evaluated internal accounting controls and drafted management letters recommending operational improvements.
  • Familiarity with SEC 10Q and 10K reports. 


Internship in the Television Finance Dept. Summer 2000

Paramount Pictures, Hollywood, CA. 

General Ledger Bookkeeper 1/99 to 9/01
Law offices of Richard G. Reinjohn, Los Angeles, CA 

  • Maintained accounts receivable and accounts payable.
  • Bank Reconciliation for Operating & Trust accounts.
  • Prepared monthly financials for CPAs and processed billing data and generated invoices.

EDUCATION
University of Southern California (USC) ~ Los Angeles, CA
Bachelor of Science, Accounting, May 2001 - Leventhal School of Accounting

BUSINESS SKILLS

  • Certified Internal Auditor (CIA) expected completion by December 2014.
  • CPA certification candidate.
  • SAP, ACL, MAS 200, JDE, Lotus Notes, Blackbaud Accounting System, QuickBooks, Proficient in Microsoft Office.


OTHER

Association of Certified Fraud Examiners (ACFE) – LA Chapter 7/12 to 6/14
Director-at-Large, Assistant to Secretary and Treasurer



CHRISTINE H. KLOEZEMAN, CFE
Cell:  626-399-3286 ~ Voice: 626-799-5012 ~ Fax:626-799-1965 ~ Office: 818-240-1000 x5524
Email: ckloezem@glendale.edu or ckloezem@prodigy.net
Website:  www.glendale.edu/ckloezem

EDUCATION

  • University of Redlands; Redlands, CA: 1982: MSBA
  • California State University: Los Angeles, CA; Accounting & Business Administration
  • Pasadena Community College; Pasadena, CA; Accounting & Economics
  • Brigham Young University, Provo, Utah; 1972: BS-Social Work
     

EMPLOYMENT  RECORD

2/84 to Present
Glendale Community College, Glendale, California - Professor of Accounting, Accounting Dept. Coordinator
Financial/Managerial Accounting, Cost Accounting, Tax Accounting, Intermediate Accounting, Payroll Accounting, Computerized Accounting, VITA Coordinator, Internship Coordinator

2/82 to 2/84
Sawyer Business College, Pasadena, CA
Instructor in Accounting, Tax Accounting, Word Processing and Computerized Accounting.  Developed college’s first computerized courses.

9/74 to 2/82
Jet Propulsion Laboratory, Pasadena, CA
Cost and Performance Analyst assisting contractors in set-up of Cost Accounting System, Contract Cost and Performance Analysis, Financial capabilities Studies, Computer Programs  set –up and training.  Performance Measurement System: Analysis, Training and Manual Preparation.

PUBLICATIONS

  • Computerized Accounting Principles, 1995, West Publishing
  • Advanced Computerized Accounting Booklets: Business Works, Quickbooks Pro, Peachtree Complete, MYOB, Accpak Accounting System 1999, California Chancellors Office, Grant for Instructional Improvement
  • Articles in American Accounting Association Two Year Section Newsletter
  • Contributor to College Accounting, Harris, McGraw-Hill, 2005
  • Reviewer for many accounting textbooks from various publishers
  • Numerous presentations at TACTYC, Western Science Decision Institute, AAA Annual Meeting and AAA Western Region Meeting
     

PROFESSIONAL ASSOCIATIONS

  • American Accounting Association (AAA) -Chairperson of Two Year Section (3 years)
  • Teachers of Accounting at Two Year Colleges- (TATYC)
  • Association of Certified Fraud Examiners, Secretary of Los Angeles Chapter
     

CERTIFICATIONS
Certified Fraud Examiner (CFE) 2007