Ms. Bowen s experience includes the following types of matters:

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1 Position Professional Experience Types of Expert Witness Litigation Associate, Darrell D. Dorrell, CPA, P.C. financialforensics 5285 SW Meadows Road, Suite 340 Lake Oswego, Oregon (503) phone; (503) fax She is a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE) with over 20 years of professional experience in fraud investigation, business and personal taxation, and litigation support services. Ms. Bowen s litigation and fraud investigation related experience includes a variety of complex matters in a wide scope of industries including construction, retail, not-for-profit, municipalities, securities, and others. Ms. Bowen s experience includes the following types of matters: Fraud/Embezzlement Misappropriation of Assets Elder Abuse Breach of Contract Insolvency Fiduciary Duty Personal Injury Lost Profits Business Interruption Wrongful Death Arson Fraudulent Transfers Marital Dissolution Page 1 of 5

2 Involvement Guidelines Fee Policy Technology Sources Selected Litigation Assignments We have found that our cost-effectiveness as litigation and valuation support specialists requires a minimum claim amount of about $25,000. However, we will provide advisory and pro bono assistance in smaller matters. It is our practice to spend up to 4 hours at no charge to gain an understanding of the matter, and advise you of the most effective application of our expertise. We will provide you with deliverable-specific fee estimates where possible. We utilize the most current technology for research, analysis and presentation including Internet access and a variety of on-line databases and services. The following selected examples illustrate the types of cases and assignments in which we have provided assistance. Further details can be provided upon request. ADDITIONAL INFORMATION Education and Certifications: B.S. Accounting, Portland State University 1991 CPA, Certified Public Accountant (OR #9027) 1998 CFE, Certified Fraud Examiner (#147079) 2006 Professional History: Darrell D. Dorrell, CPA, P.C. (DBA: Financial Forensics ): Associate, 2007 to present Oregon Department of Justice: Criminal Financial Investigator, 2001 to 2007 Oregon Department of Revenue: Senior Tax Auditor, 1991 to 2001 Page 2 of 5

3 Selected Litigation Experience Prepared per FRCP 26 Marsha Cordon Scott Noel Sarah Dumont Benjamin Shafton Scott Stinson Law Firm Case Name/Type Case Number/Venue Matters Placed into the Court Record as Indicated: T Testimony; D Deposition; A Affidavit; E Expert Report (503) (206) (503) (360) (503) April L. Kusters (503) Steven Mygrant (503) Dennis Shen (503) Gregory P. Oliveros Benjamin Shafton Claire M. Fay Michael P. Regan (503) (360) (503) (503) Marsha M. Cordon, at Law Hillsboro, OR Law Office of Sweeney, Heit & Dietzler Seattle, WA Caron, Colven, Robison & Shafton, P.S. Vancouver, WA Metropolitan Public Defender Portland, OR St. Andrew Legal Clinic Hillsboro, OR, OR Oliveros & O Brien, P.C. Clackamas, OR Caron, Colven, Robison & Shafton, P.S. Vancouver, WA Assistant U.S. Kristi Lynn Young, Petitioner, and Bradley Thomas Young, Respondent (Marital Dissolution); T (Trial) Iron Gate Partners 5 LLC v. Tapio Construction (Lost Profits); T (Trial) State of Oregon v. Kristina Kaino Smith (Embezzlement); T (Trial) David E. Walters Trust, James Gibson, Trustee (Contested Probate); T (Hearing) State of Oregon v. Christian Johnson (Embezzlement); T (Sentencing Hearing) Deborah Ann Thomas and Ray Earl Thomas (Marital Dissolution); T State of Oregon v. Andrew P. Karabatsos (Embezzlement); E, T (Grand Jury) State of Oregon v. Mary Franko (Embezzlement); E, T (Trial) Gassner Road Investments, LLC vs. Rose Gospodinovic (Breach of Contract); T (Trial) Richard C. Sheron, DMD, PS v. Dwayne Roehrs and Michaelee Roehrs, et al (Embezzlement); E, T (Trial) United States of America v. Glen D. Wright (Embezzlement); T (Sentencing Hearing) State of Oregon v. Elma Sandoval Magkamit (Embezzlement); T (Grand Jury, Sentencing Hearing) Case No. C DRA Case No Superior Court of the State of Washington for Clark County Case No. CR Case No Superior Court of Washington for Clark County Court No Case No. C111944DRD Case No. CR Case No. C Case No tm11 US Bankruptcy Court Case No Superior Court of Washington for Clark County Case No. CR (KI) United States District Court Case No Page 3 of 5

4 Law Firm Case Name/Type Case Number/Venue Matters Placed into the Court Record as Indicated: T Testimony; D Deposition; A Affidavit; E Expert Report Matt Shirtcliff District State of Oregon v. Jeremiah Sprague Case No (541) Baker County, OR (Embezzlement, Elder Abuse); E Baker County Jonathan Cable State of Oregon v. Steven Blair Ransom Case No (541) Lincoln County, OR (Embezzlement); E Lincoln County Bryan Brock State of Oregon v. Karri Rachel Collins Case No. CR (503) (Embezzlement); E John Mason State of Oregon v. Brenda Kirkelie Case No. CM (503) Benton County, OR (Homicide); E Benton County Rachel Bridges State of Oregon v. Katrina Blanton Case No FE (541) , OR (Embezzlement); E Andrejs Eglitis State of Oregon v. Craig & Dixie Shartner Case No. 06FE0047 Jason Short Rachel Bridges Marc Weinstein (541) (503) (541) (503) Allan Smith (541) Norm Frink (503) Kemp Strickland (503) Matt Chancellor (541) Timothy Thompson (541) Timothy Thompson (541) Christopher Brauer (541) Crook County, OR, OR, OR, OR, OR, OR Coos County, OR Douglas County, OR District Umatilla County, OR (Theft); E State of Oregon v. Lisa Cook (Embezzlement, Elder Abuse); E, T (Grand Jury) State of Oregon v. Tawny Glass (Embezzlement); E State of Oregon v. Ricky Lynn Johnson (Theft, Security Fraud); E, T (Grand Jury) State of Oregon v. Linda Edwards (Theft, Elder Abuse); E, T (Grand Jury) State of Oregon v. David Waldron (Homicide); T (Grand Jury) State of Oregon v. Robert Middlebach (Arson); T (Grand Jury) State of Oregon v. Susan Crawford (Aggravated Theft); E State of Oregon v. Delbert Thurman (Theft); E, T (Trial) State of Oregon v. Vickie Tanferani (Theft); E State of Oregon v. Kathleen Blankenship (Homicide); E, T (Trial) Crook County Case No. C042342CR Civil settlement reached Case No FE Case No. CR Case No Case No Case No Case No FE Case No. 02CR1685FE Coos County Case No. 00CR1685FE Douglas County Case No. CF10199 Umatilla County Page 4 of 5

5 ADDITIONAL INFORMATION Publications: Fraud Investigation: How to Survive It, Local Focus, (September 2013), League of Oregon Cities co-authored with Gregory A. Gadawski and Mark P. Amberg. Financial Intelligence: People and Money Techniques to Prosecute Fraud, Corruption, and Earnings Manipulation, United States s Bulletin, (March 2012, Volume 60, Number 2), United States Department of Justice, Executive Office for United States s, Office of Legal Education co authored with Darrell D. Dorrell, Gregory A. Gadawski and Janet F. Hunt. Ignore Forensic in Valuations at Your Peril National Litigation Consultants Review, (September 2010, Vol. 10, Issue 7). Page 5 of 5

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