GARY L. HOLSTRUM, Ph.D., CPA, CFE, CFF, CIDA Auditing Expert Witness and Consultant for Audit and Accounting Litigation, Audit Committees, and Sarbanes-Oxley Compliance Dr. Gary Holstrum is an expert witness and consultant for auditing and financial reporting litigation, audit committee effectiveness, and Sarbanes-Oxley compliance. Gary is the former Associate Chief Auditor and Director of Research for the Public Company Accounting Oversight Board (PCAOB) in Washington, DC (until November 2006) and consultant in the PCAOB Office of the Chief Auditor until January 2009. Prior to joining the PCAOB, he was a Professor of Accounting at the University of South Florida, where he has also served as the Director of the School of Accountancy and Coordinator of the Accounting Ph.D. Program. He is a former audit partner with Deloitte, has worked extensively with both large and small accounting firms, and has served on the faculties of the University of Southern California, University of Florida, University of Central Florida, and University of Texas at Austin following his doctoral work at the University of Iowa. Gary recently received the 2009 Distinguished Service in Auditing Award from the Auditing Section of the American Accounting Association. He was a member of the Auditing Standards Board, President of the Auditing Section of the American Accounting Association, and chairman or a member of numerous other state, national and international professional committees, and research groups. From 1997 through 2003, he was the United States representative on the International Accounting Education Standards Board. He has authored numerous journal articles, research monographs, and other publications on a variety of topics related to accounting, auditing, assurance services, internal control, information technology, audit committees, corporate governance, and accounting/auditing education. Recent expert witness work includes national and international litigation and regulatory action involving audits and financial reporting for the Carlyle Capital Corporation, Fairfield Sentry (largest feeder fund for Bernie Madoff Investments), Lehman Brothers (both the Bankruptcy Examiner’s Report and follow-on shareholder action), Fannie Mae, Dana Corporation, MRV Corporation, as well as various cases in Florida. He is a CPA, a Certified Fraud Examiner (CFE), a Certified Investments and Derivatives Auditor (CIDA), and is Certified in Financial Forensics (CFF). (Web site: www.garyholstrum.com)

GARY L. HOLSTRUM, Ph.D., CPA, CFE, CFF, CIDA

Auditing Expert Witness and Consultant for Audit and Accounting Litigation, Audit Committees, and Sarbanes-Oxley Compliance

Dr. Gary Holstrum is an expert witness and consultant for auditing and financial reporting litigation, audit committee effectiveness, and Sarbanes-Oxley compliance. Gary is the former Associate Chief Auditor and Director of Research for the Public Company Accounting Oversight Board (PCAOB) in Washington, DC (until November 2006) and consultant in the PCAOB Office of the Chief Auditor until January 2009.

Prior to joining the PCAOB, he was a Professor of Accounting at the University of South Florida, where he has also served as the Director of the School of Accountancy and Coordinator of the Accounting Ph.D. Program.

He is a former audit partner with Deloitte, has worked extensively with both large and small accounting firms, and has served on the faculties of the University of Southern California, University of Florida, University of Central Florida, and University of Texas at Austin following his doctoral work at the University of Iowa.

Gary recently received the 2009 Distinguished Service in Auditing Award from the Auditing Section of the American Accounting Association. He was a member of the Auditing Standards Board, President of the Auditing Section of the American Accounting Association, and chairman or a member of numerous other state, national and international professional committees, and research groups. From 1997 through 2003, he was the United States representative on the International Accounting Education Standards Board.

He has authored numerous journal articles, research monographs, and other publications on a variety of topics related to accounting, auditing, assurance services, internal control, information technology, audit committees, corporate governance, and accounting/auditing education.

Recent expert witness work includes national and international litigation and regulatory action involving audits and financial reporting for the Carlyle Capital Corporation, Fairfield Sentry (largest feeder fund for Bernie Madoff Investments), Lehman Brothers (both the Bankruptcy Examiner’s Report and follow-on shareholder action), Fannie Mae, Dana Corporation, MRV Corporation, as well as various cases in Florida. He is a CPA, a Certified Fraud Examiner (CFE), a Certified Investments and Derivatives Auditor (CIDA), and is Certified in Financial Forensics (CFF).

(Web site: www.garyholstrum.com)