Expert Witness Experience Consulting Engagements Other Professional Services

Expert Witness Engagements
2010 – present	Law firm Expert in class action suit involving a company in the resources sector to opine on relevant accounting and auditing matters. Sutts, Strosberg LLP Expert in class action suit involving Manulife Insurance Company to perform calculation of demutualization benefits.
2000 – 2009	Sutts, Strosberg LLP Expert in class action suit against MoneyMart, a chain of payday loan outlets, to oversee calculation of excess interest charged and to comment on other expert’s report.Law firm Expert in class action suit involving a credit union to perform calculation of excess interest charged.Law firm Expert witness regarding an auditor’s procedures in the context of significant foreign exchange trading losses incurred by the auditee. Law firm Expert witness regarding a company’s accounting choices in connection with a capital tax assessment. Lerner and Associates Barristers & Solicitors Drabinsky vs. KPMG: Expert witness re: KPMG’s role 1998-2000. RCMP Report on the accounting procedures used by management in connection with the failure of a financial institution.
1990 – 1999	Law firm Report on audit requirements in connection with a business failure in the context of an undetected management fraud resulting in significant losses by creditors. Canadian Trucking Firm Review audit conducted by U.S. New York State Fuel Tax Auditors (for purposes of Appeal) Support appeal of assessment by U.S. State of Pennsylvania Fuel Tax Auditors. Law firm Assess financial accounting practices followed by an auto parts manufacturer in the context of an appeal of a tax assessment. Institute of Chartered Accountants of Newfoundland Report on comparison of CA and CGA pre-qualification education programs to Select Committee of House of Legislative Assembly of Newfoundland. Law firm Assess financial disclosures by a public company to assess compliance with covenants made to debenture holders. Institute of Chartered Accountants of Alberta Report and testimony before the Alberta Securities Commission on accounting education. Bastedo, Sheldon, McGivney & Peck, Barristers & Solicitors Expert Witness regarding accounting education programs. McCarthy & Tetrault Barristers & Solicitors Expert Witness regarding accounting education programs.
Consulting Engagements
2010 – present	Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB) Review of George Brown College’s Bachelor of Applied Business Degree (Financial Services). Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB) Review of Niagara College’s Bachelor of Commerce Degree (Accounting and Finance). Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB) Review of Seneca College’s Bachelor of Commerce Degree (International Accounting and Finance). Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB) Review of Dalhousie University’s Master of Business Administration Program (Financial Services).
2000 – 2009	Ontario Ministry of Training, Colleges and Universities, Postsecondary Education Quality Assessment Board (PEQAB) Review of Humber College Applied Business Degree Program (Accounting). Ontario Council on Graduate Studies Review of University of Toronto’s DIFA Program. Ontario Council on Graduate Studies Review of Seneca College Accounting Program. Public Accounting Firm Review and evaluation of training programs.
Pre – 1990	Chrysler Corporation, Detroit, General Auditor Review of Internal Audit Organization and Administrative Practices.
Other Professional Services
2000 – 2009	CaseWare IDEA Inc. Report on Continuous Monitoring and Assurance. Microforum, Inc. (public company listed on the TSE) Member of the Board of Directors, Chair of Audit Committee, 1997-2002. Fromm & Associates Personnel Ltd. Develop and maintain office network, database and software.
1990 – 1999	Auditor General of Canada Member of Independent Advisory Committee, 1993-1999. Canadian Institute of Chartered Accountants Update CICA Task Force Report on Information Technology. Commissioner of Official Languages Report on methodology for measuring cost of some aspects of bilingual packaging requirements. Advisor on project to measure the cost of some aspects of bilingual packaging requirements. Canadian Institute of Chartered Accountants Develop a series of seminars on contemporary research in accounting and auditing. Public Accounting Firm Report on State of the Art re: Use/Development of Expert Systems in Public Accounting. Computer Distributor Assess the validity of the company’s claim for a Scientific Research and Development tax credit in connection with the company’s development of a multi-user, network-based, micro-computer accounting system.
Pre – 1990	Office of the Controller General of Canada Seminar on Risk-Based Planning. This seminar was presented to representatives of internal audit agencies throughout the government. Institute of Chartered Accountants of Ontario Information Systems Control & Audit Course. This course was commissioned by the ICAO to enable a distance education version of my ACC 453 course to be offered to students throughout Ontario. In addition to readings, lesson notes and taped lectures, the course preparation involved development of computer-assisted instructional aids as well. Certified General Accountants Association of Canada Development of Management Auditing Course (577). Bell Telephone Company of Canada, Internal Auditing Department Review and evaluation of training programs.