July, 1977 to December, 1982 - Employed as staff accountant by J. Bruce McCahan Accountancy Corporation

 

            January, 1983 to present - Shareholder and vice president of McCahan, Helfrick, Thiercof & Butera Accountancy Corporation

 

            Shareholders - Three

            Professional Staff - Sixteen

            Support Staff - Ten

 

            Types of Services:

                        Litigation                                                    39%

                        Accounting                                                 22%

                        Tax                                                             38%

                        Management and Consulting Services         1%

 

 

            Member of the American Institute of Certified Public Accountants

            Member of the California Society of Certified Public Accountants

            Graduated from San Jose State University in May, 1977 with a Bachelor of Science in Business Administration, with a concentration in accounting.  Graduated from the University with "Distinction" and from the School of Business with "Honors."

 

            Continuing professional education courses averaging forty hours per year in a variety of subjects, including litigation support, business valuations, income tax, and accounting.

 

 

            Certified Public Accountant (CPA) license received from the State of California State Board of Accountancy on April 25, 1980.

            Certified in Financial Forensics (CFF) designation received from the American Institute of Certified Public Accountants on November 30, 2008.

 

            Breakdown of chargeable time:

                        Litigation                                                  73%

                        Accounting                                                 5%
                        Tax Preparation and Planning                  22%

Litigation Support / Forensic Accounting Experience
            Worked on in excess of 2,400 litigation engagements for various purposes, including the following:
                        - Business Valuations
                        - Discount Valuations
                        - Analysis of financial and tax records
                        - Separate property tracing
                        - Reimbursement claims
                        - Determination of income available for support
                        - Analysis of the marital standard of living
                        - Analysis of community & separate interest in stock options, retirement
                          accounts and real property
                        - Property division schedule
                        - Analysis of income tax issues
                        - Lost wage and lost business profits
                        - Business losses

            Qualified to testify as an expert witness in excess of 450 cases in Santa Clara, San Mateo, Santa Cruz, Monterey, Alameda, San Francisco, Contra Costa, and Los Angeles counties.