Financial Accounting for Litigators. Faculty Biographical Information

Transcription

1 Financial Accounting for Litigators Faculty Biographical Information December 6, 2016

2 Sheila L. Bruce BA LLB obtained her law degree from Dalhousie University Schulich School of Law over 20 years ago. Sheila articled with a Toronto civil litigation firm before transferring her focus to family law, primarily family law litigation. Sheila also has collaborative law certification. Sheila has experience as in house counsel for York Children s Aid Society and has been an agent for the Office of the Children s Lawyer for over 15 years. Sheila has practiced with a Toronto firm specializing in family law and currently has her own practice in York Region. She has extensive trial and appeal experience and has practiced in courts all over Ontario, from Stratford to Ottawa, but mainly in the GTA. Sheila has contributed to preparation of Bar Admission materials and organized educational events as a member of the Family Law Committee of the York Region Law Association.

3 Farley J. Cohen MBA, FCPA, FCA IFA, CIRP, FCBV, ASA, CFF Principal Professional Experience Farley Cohen is a founding Principal of Cohen Hamilton Steger & Co. Inc. where he specializes in business valuations and quantification of economic damages. Prior to the establishment of Cohen Hamilton Steger, he was a Managing Director in the Toronto office of Navigant Consulting s Disputes & Investigations practice. Prior to joining Navigant Consulting, Farley was the head of Krollʹs Canadian Valuation Services Group. Farley was also a partner at a prominent business valuation firm and worked for several years in the insolvency group of a major international accounting firm. Farley has appeared as an expert witness at numerous trials in Federal and Provincial court proceedings in Canada and in the United Kingdom. In 2006 to 2011, he has been recognized as one of Canada s Top Expert Witnesses by Lexpert/American Lawyer. Farley has written articles for legal publications and has been a speaker at seminars and law firms and is a Past Chair of the Canadian Institute of Chartered Business Valuators.

4 David Fabian David is an Assurance Partner and National Co-Leader of the Canadian Private Mid-Market (PMM) Practice at EY. Based in Toronto, David has more than 22 years of experience managing audit and tax assignments for privately held companies throughout North America. He is focusing on assisting his private company clients in expanding and diversifying their business units across borders and acts as a senior advisor to his clients on mergers, acquisitions and transaction support mandates. As National Co-Leader of PMM, David drives programs and leadership to help the growth in the PMM business across the 10 local practices in Canada. David Fabian Partner and National Co-Leader, Private Mid-Market Practice Direct: Mobile: david.fabian@ca.ey.com David has hosted several private company webcasts, as well as moderated and led round tables and learning events for private business owners and professionals. He has also been published in top tier publications such as the Globe and Mail, National Post, Forbes and the Toronto Board of Trade Magazine. David has a Bachelor of Business Administration with Honors from the University of Western Ontario. He is a CA and CPA and a member of the Chartered Professional Accountants of Ontario and Alberta. EY Assurance Tax Transactions Advisory EYLLP. All Rights Reserved.

5 Jeffrey Larry Jeff has a diverse business litigation practice including corporate/commercial, securities and bankruptcy and insolvency litigation. He appears regularly before the Commercial List and has appeared before the Ontario Court of Appeal and the Supreme Court of Canada. In his commercial litigation practice, Jeff acts for shareholders in business and shareholder disputes as well as for various parties in large and complex corporate and commercial contract disputes. Jeff has also been counsel on several high-profile audit negligence actions. In his securities litigation practice, Jeff acts for individuals and institutions in brokernegligence, investor loss and securities fraud cases. Jeff also maintains a securities regulatory practice where he acts for individuals in administrative proceedings at the Mutual Fund Dealers Association of Canada and Investment Industry Regulatory Organization of Canada, as well as reporting issuers, individuals and other registrants at the Ontario Securities Commission. Finally, Jeff acts as counsel to various stakeholders in insolvencies and restructuring including a number of private and public real estate investment companies in connection with real estate workouts, re-financings and restructurings. Jeff is a member of the Advocate s Society and OBA and speaks regularly at continuing legal education seminars and conferences. In 2014, Jeff was recognized by Lexpert as a Rising Star, one of Canada s Leading Lawyers Under 40.

6 Dennis Leung Dennis Leung, CPA, CA, CBV, CF, is a partner in the financial advisory group, specializing in business valuations and litigation support services. Dennis focuses on business valuations in relation to corporate and tax reorganizations, shareholder transactions, shareholder disputes, financial reporting, M&A, and fairness opinions, as well as litigation support services in connection with financial loss quantification and post-acquisition disputes. Dennis has over 15 years of experience performing business valuation and litigation support services for clients across a broad range of industries, which includes, but is not limited to retail, manufacturing, agriculture, natural resources, healthcare, transportation, and IT. Prior to joining Grant Thornton, Dennis was a senior director at Campbell Valuation Partners Limited. He is a Chartered Professional Accountant, Chartered Business Valuator, and a holder of the Corporate Finance (CF) qualification. Dennis has qualified as an expert in the Tax Court of Canada, and has experience acting as an expert in arbitration matters. He is currently a member of the Canadian Institute of Chartered Business Valuators ("CICBV") Communication Committee and Workshop Committee, and a former course leader for the CICBV's Private Company Finance Course. In addition, Dennis has published articles and has lectured on the topic of business valuation.

7 Paul Mandel has 20 years of full time valuation and litigation support experience. He received his CA at a national accounting firm in 1997 and his Chartered Business Valuator (CBV) designation with an international accounting firm in In 2003 he joined a regional accounting firm to found their business valuation and litigation support practice. In 2010 he joined Collins Barrow where he is currently a partner in the litigation accounting and valuation practice and is the national practice leader for business valuation for the Collins Barrow cooperative. He has presented expert testimony in court close to 20 times on family law, business valuation and commercial damages matters. He has written numerous articles and was most recently published in the Canadian Consulting Engineer magazine for his article on minority shareholder value and rights.

8 MR. EDWARD D. NAGEL, CPA, CA IFA, CBV Edward Nagel is a seasoned forensic accountant who since 1998, has focused exclusively on providing forensic and investigative accounting services to corporations, individuals, public sector and not-for-profit organizations and their legal advisors/boards, primarily in the area of corporate fraud. Mr. Nagel is a Chartered Professional Accountant (CPA), Chartered Accountant (CA) and designated specialist in investigative and forensic accounting by the Canadian Institute of Chartered Accountants (IFA). Mr. Nagel is also a Chartered Business Valuator (CBV). He has testified before the Ontario Superior Court of Justice, where he was recognized as an expert. In addition to his client responsibilities, Mr. Nagel has lectured extensively, has authored several articles and has been referenced by many leading newspapers and other publications on various topics surrounding fraud and forensic accounting. Mr. Nagel is the Principal and founder of nagel + associates inc. (nagel-forensics.com), a Toronto-based boutique forensic accounting firm that specializes exclusively in conducting forensic investigations, providing anti-fraud consulting and developing and delivering customized anti-fraud training courses. Mr. Nagel can be reached directly by at edward@nagel-forensics.com or by phone

9 David Sieradzki ksv advisory inc. 150 King Street West, Suite 2308 Toronto, Ontario, M5H 1J9 T F dsieradzki@ksvadvisory.com ksvadvisory.com David Sieradzki, CPA, CA CIRP, LIT Managing Director David Sieradzki, CPA, CA CIRP, LIT is a Managing Director and Vice-President of KSV Advisory Inc. David frequently deals with debtor companies, secured creditors and other stakeholders in the context of formal and informal insolvency proceedings. He has been involved in numerous restructuring proceedings under the Companies Creditors Arrangement Act and the Bankruptcy and Insolvency Act, and has significant experience in cross-border mandates under the United States Code. He has acted as consultant, receiver/manager, monitor, liquidator and information officer in various matters. David also has significant experience in solvent company wind-up proceedings under the Canada Business Corporations Act and the Ontario Business Corporations Act, including acting as Court-appointed liquidator in the wind-up proceedings of Legumex Walker Inc. and Diversinet Corporation. David is routinely engaged to perform viability assessments on distressed businesses. He has been involved with businesses in the forestry, retail, construction, automotive and technology industries, among others. David s restructuring mandates include RB Energy, Graceway Canada, Eddie Bauer, The Ravelston Corporation (the principal shareholder of the Hollinger Group), First Nickel Inc., CPI Corporation, Madill Equipment, Destinator Technologies, A&M Cookie, Integral Orthopedics (cba Obus Forme), Everest Colleges of Canada, St. Marys Paper, Waltec Forgings, Canadian Shipbuilding & Engineering and Huffy Sports Canada. David is a Chartered Accountant, Licensed Insolvency Trustee and a Chartered Insolvency and Restructuring Professional. He is a former member of The Board of Directors of The Turnaround Management Association (Toronto Chapter) and of the Board of Hillcrest Progressive School. David is an annual guest lecturer in the bankruptcy law class of Osgoode Hall and University of Toronto. David received his B.A., honors, from the Richard Ivey School of Business at The University of Western Ontario.

10 DOUGLAS O. SMITH Partner T F Toronto DSmith@blg.com Banking Litigation and Arbitration Product Liability Municipal Liability Insurance and Tort Liability Education / Bar Admissions Certificate in ADR, Institution, 1997 LLB, Queen's University, 1993 B.Sc., McMaster University, 1990 Ontario, 1995 Professional Involvement Member, Canadian Bar Association Member, The Advocates' Society Instructor, BLG 301 Instructor, BLG negotiation course for summer students Mentor to BLG associates, articling students and summer students EXECUTIVE SUMMARY Doug Smith is a partner practising in the Toronto office of Borden Ladner Gervais LLP. Doug practises in the areas of both civil and commercial litigation. His civil litigation includes governmental and police liability, banking insurance litigation, products liability, administrative and regulatory law, and health law. His commercial litigation practice covers contract disputes, commercial insolvency, priority disputes, general bankruptcy and insolvency matters, and other corporate disputes. Doug has acted as counsel at over 25 trials before the Superior Court of Justice (with and without a jury) and the Federal Court of Canada. Doug has also acted as counsel on numerous judicial review applications, arbitrations and a number of applications on the Commercial List. As well, Doug has extensive experience appearing before appellate courts including the Ontario Court of Appeal, the Ontario Divisional Court and the Federal Court of Appeal. His experience also includes acting as counsel in several mediations, and appearing before a number of Ontario tribunals. REPRESENTATIVE WORK Acted as counsel on numerous trials in Superior and Federal Court on issues including product liability, police liability, Crown liability, municipal liability and medical negligence. Acted as counsel on Coroner's inquests, judicial reviews, arbitrations and habeas corpus applications. Acted as counsel on numerous matters on the Superior Court Commercial List, including applications to appoint a receiver, injunction applications, motions to approve a receiver-sale of assets and priority disputes. Acted as counsel on several applications and motions in the Ontario Superior Court and the Federal Court. Acted as counsel on numerous leave applications to the Supreme Court of Canada. Lawyers Patent & Trademark Agents Borden Ladner Gervais LLP ("BLG"). All rights reserved.

11 RANKINGS & RECOGNITIONS Selected by peers for inclusion in 2016 edition (and since 2011) of The Best Lawyers in Canada (Insurance Law, Personal Injury Litigation). Recognized in the 2016 edition of The Canadian Legal Lexpert Directory (Personal Injury). ABOUT BORDEN LADNER GERVAIS LLP Borden Ladner Gervais LLP (BLG) is a leading, national, full-service Canadian law firm focusing on business law, commercial litigation and arbitration, and intellectual property solutions for our clients. BLG is one of the country s largest law firms with more than 725 lawyers, intellectual property agents and other professionals in five cities across Canada. We assist clients with their legal needs, from major litigation to financing to trademark and patent registration. Lawyers Patent & Trademark Agents Borden Ladner Gervais LLP ("BLG"). All rights reserved.

12 Peter Weinstein is a Managing Director of KSV Valuations Inc. and its practice leader. Peter has practiced exclusively in the area of business valuation, damage quantification and forensic accounting since Peter has been retained to value companies in a wide range of industries including manufacturing, distribution, technology, professional services and real estate. Valuations have been prepared for income tax purposes, shareholder disputes, family law purposes and to advise Boards of Directors. Peter has also been retained to quantify damages in a wide range of litigation related mandates including breach of contract, investment advisor claims, commercial business losses, estate litigation and fraud investigations. He has been retained by business owners, individual plaintiffs, large corporations as well as cities, municipalities and government agencies. A graduate of the University of Toronto s MBA program, Peter received his CPA, CA designation in He also holds the following designations: Chartered Business Valuator (CBV), Investigative and Forensic Accounting (IFA) and Certified in Financial Forensics (CFF) (through the American Institute of Certified Public Accountants).

13 Jodie Wolkoff CPA, CA.IFA, CBV, CFF For almost 20 years, Jodie has practiced exclusively in the field of forensic and investigative accounting. Currently, Jodie is a Senior Investigator with the Chartered Professional Accountants of Ontario. Prior to joining CPA Ontario in 2012, Jodie was a founding partner in a boutique forensic accounting firm and she has also worked in an international consultancy firm and a Big Four accounting firm. Her case work has encompassed conducting investigations on behalf of individuals, corporations, government and regulators, analyzing and quantifying economic damages and valuing business interests. In addition, Jodie has been a course instructor and evaluator at the University of Toronto s Diploma in Investigative and Forensic Accounting Program (DIFA). She has been a course leader and co authored notes for Introductory Business Valuations for the Canadian Institute of Chartered Business Valuators. As well, Jodie has taught financial and management accounting courses to Bachelor of Commerce and MBA students at McMaster University. Jodie received her CPA, CA designation in She also holds the following designations: Chartered Business Valuator (CBV), Investigative and Forensic Accounting (IFA), and Certified in Financial Forensics (CFF) (through the American Institute of Certified Public Accountants).