High Noon in Corporate Compliance: Preemptive Efforts to Reduce Pirector Risks. American Bar Association, Criminal Law Committee, Speaker/Panelist (St. Louis, MO) April, 1998 Financial Reporting by Public Companies During and After Bankruptcy Proceedings District of Columbia Bar, Speaker. (Washington, D. C.) February, 1994.

Contemporary Strategies. Problems & Pitfalls on CPA Engagements. CPA Group, CPA's of Montgomery/Prince Georges Counties, MD. Primary Speaker. (Bethesda, MD), December, 1993. When Does Your Client_Need_A_Fraud Audit. District of Columbia Bar. Primary Speaker. (Washington, D. C.) December, 1993.

Bankruptcri Practical Aspects & Tax Consequences. D. C. Institute of Certified Public Accountants, Primary Speaker, Panelist, (Bethesda, MD) June, 1992.

Time. Cost & Resource Management for Simplifying Complex Investigations & Litigation.
Norfolk/Portsmouth Bar Association, Primary Speaker. Panelist, (Norfolk, VA) April, 1992.
Accounting & Finance for Non-CPA's. U. 8. Department of Justice, Financial Litigation
Conference, Materials Author, (San Francisco, CA) sept, 1990.

Managing The Complex Litigation: Some Practical Approaches.
Section, Primary Speaker, (Washington, DC) Sept, 1989.

D. C. Bar, Litigation

Financial Institution Fraud & Embezzlement, KPMG Peat Marwick for Mid-Atlantic Executives/ Attorneys, Chairman and Speaker, (Washington, DC) June, 1989.

The Liability of Auditors: The Obligations of CPA's to Reveal Wrongdoing, Federal Bar Association, Primary Speaker, (Norfolk, VA), March, 1989.

MILITARY

1965-1969 U. S. Coast Guard including service in the Far East (1967-1968) and Republic of Vietnam (1968-1969). Communications/electronics.

CLIENT & EXPERIENCE PROFILE

Clients & employment embrace governmental agencies including the U. S. Dept. of Justice and the State of Ohio - Dept of Securities, as well law firms and businesses. Work covers civil & criminal plaintiff and defense matters and encompass expert work, litigation support and cost management including National Association of Securities Dealers arbitration proceedings Significant experience involving business and financial matters includes: Fun-Diamond Growers of California (one of the largest U. 8. agricultural cooperatives - corporate board/ governance activities, cash expenditures re: illegal gratuities to Agriculture Secretary]; Harold J. Nicholson (high level CIA agent turned Russian spy - reconstruction of financial transactions affairs/events]; The Order of AHEPA [largest U.S./Greek fraternal not-forprofit organization – multi-million dollar embezzlement: systems review; litigation against two CPA firms]; ConTrust Savings Bank (second largest billion dollar U. 8. bank failure review of board/management/CPA activities re: accounting, reporting, auditing, securities valuations); Combustion Engineering, Inc. v. NEI International Combustion Limited (complex billion dollar patent litigation re: environmental retrofit - cost/profitability review]; The Freedlander Companies (deened largest criminal bankruptcy in Virginia. Financial/ mortgage institution - operations review/suitability of accounting, auditing financial reporting); V. §. v. USX Corporation, Atlantic Disposal Service, Inc., et al [review of transactions/events, valuation of businesses] and various environmental Superfund cases [business events/transactions, accounting, auditing, reporting, valuations, ability-to-pay analyses] including Charles George Trucking Company, Inc. & Subsidiaries; Dr. Cecil B Jacobson (financial treatment of business events/transactions/valuation for physician known as 'The Baby Maker']; Landbank Equity Corp. [diverse financial/mortgage institution with over 90 affiliates/subsidiaries - governance/operations review, suitability of accounting, auditing and reporting]; United States Surgical Corp. (1) (a high-tech medical products company - operations review, detailed review of asset valuations, analysis of propriety of accounting, auditing and disclosure), Fireman's Fund/American Express. (a major insurance company - revenue recognition, asset valuations, disclosure and propriety of accounting & auditing), International Systems & Controls Corp. (a third-world construction contractor with large energy-related construction projects – transactional analysis, revenue analysis, asset valuations, financial reporting and propriety of accounting, auditing & disclosure), 2. Bertram Lance and the National Bank of Georgia (banker responsibilities, propriety of accounting and disclosure], The Dept. of Justice 'Director's Award' was given to DOJ attorney's Landbank Equity (1990) and the Freediander Companies (1992) litigation work. (1) Described in Fraud Auditing and Forensic Accounting as a landmark case in corporate fraud (Bologna, Fraud Auditing and Forensic Accounting. New York: John Wiley & Sons, 1987).

Table of Indexes

Ballenger, 35, 36, 37, 38

DeRusha, 11, 23, 24, 26, 36, 39, 40, 41, 45, 48

Goodling, 2

Hoekstra, 1, 3, 4, 5, 10, 15, 17, 23, 24, 25, 26, 27, 30, 32, 35, 36, 38, 39, 42, 43, 46, 47, 48, 49, 50, 56, 57, 58,59

Kind, 33, 34, 35

LeFevre, 17, 18, 28, 29, 30, 34, 36, 48

Mink, 3, 25, 27, 28, 29, 30, 38, 46, 47, 58, 59

Norwood, 30, 31, 32

Owens, 39, 40, 41, 42

Scott, 39, 43, 44, 45, 50

Simpson, 15, 24, 25, 26, 27, 36, 41, 42, 43, 44

Smolen, 48, 49, 50, 52, 56, 57, 58, 59

Theodus, 5, 31, 32, 33, 34, 36, 37, 38, 44, 45, 46