CERTIFICATIONS

Chartered Accountant, 1980
Certified Public Accountant, 1988
Certified Fraud Examiner, 1994
Certified Insolvency and Restructuring Advisor, 2002
Certification in Distressed Business Valuation, 2006
Certified in Financial Forensics, 2008

EDUCATION

Bachelor of Commerce, Witwatersrand University, South Africa, 1976
Bachelor of Accounting and Auditing, Witwatersrand University, South Africa, 1979
Continuing Education, including AICPA, ICPAS, ACFE, AIRA, 1986 to present
Certificate in Bankruptcy Mediation, DePaul University, 2000
Certificate in Construction Management, DePaul University, 2007

PROFESSIONAL AND BUSINESS HISTORY

Gould & Pakter Associates, LLC
Managing Member, 2004 to present
Russell Novak & Company, LLP
Partner, 2000 to 2004
Principal, 1998 to 1999
Rome Associates LLP
Principal, 1996 to 1998
Altschuler, Melvoin and Glasser
Manager to Senior Manager, Litigation Services, 1991 to 1996
Supervisor to Manager, Review and Technical Guidance, 1986 to 1991
Sussman & Goddard
Manager, Accounting and Auditing, 1985 to 1986
Manager, Technical and Training Manager, 1985 to 1986
Macsteel Group of Companies
Group Treasurer - Corporate Secretary, 1982 to 1985
SADF Directorate of Internal Auditing
Accounting, Auditing, Financial Analysis and Fraud Detection, 1980 to 1982
Schwartz Fine & Company/Arthur Andersen Worldwide
Accounting, Auditing and Financial Analysis, 1977 to 1980

PROFESSIONAL ORGANIZATIONS

American Institute of Certified Public Accountants,
Member, Business Valuation and Forensic & Litigation Services Section
Illinois CPA Society, Chair, 2006 and 2007 Fraud Conference; Past President, North Shore Chapter
American College of Forensic Examiners, Member
Association of Certified Fraud Examiners, Past President, Chicago Chapter
Association of Insolvency and Restructuring Advisors, Member
Chicago International Dispute Resolution Association, Treasurer, Working Group
Turnaround Management Association, Member
National Association of Certified Valuation Analysts, Member

RANGE OF EXPERIENCE

Mr. Pakter focuses his professional practice on financial analysis, forensic accounting, financial investigations and fraud audits. He has experience in calculating lost profits, business interruption losses, other financial and economic damage analyses, investigations and reconstruction of falsified or incomplete financial information.

Mr. Pakter provides services to trial lawyers, their clients, business owners and managers and state and local government. He has experience in financial analysis of disputed financial information and transactions in commercial litigation, conducting internal investigations and investigating fraudulent financial transactions.

Mr. Pakter has 30 years experience in providing financial analysis, forensic accounting and investigative services in diverse engagements and industries. He has submitted Expert Reports in several jurisdictions, testified in State, Federal and Bankruptcy Courts and made presentations in public hearings and alternative dispute resolution forums.

Mr. Pakter has been recognized as an expert in financial analysis. For illustrative purposes only, Mr. Pakter’s expertise in financial analysis is described in the following areas, industries and representative engagements:

Lost Profits and Damage Determination
Financial analysis of damages, including calculating actual or compensatory damages

Forensic Accounting
Financial analysis of transactions and reconstruction of accounting records

Fraud and Financial Investigations
Internal corporate investigations, employee misconduct and financial analysis of fraud

Commercial Litigation
Discovery assistance, financial analysis, litigation support and expert testimony

Bankruptcy Core Proceedings
Financial analysis for plan feasibility, solvency determination and preference analysis

Agreed Upon Procedures
Special purpose financial analysis using agreed upon procedures methodology

Financial and Accounting Analysis
Financial analysis of accounting and business processes, performance and internal controls

Transportation and Distribution
Financial analysis of costs, charge backs and cost accounting methods

Real Estate and Construction
Financial analysis of costs of construction and rehabilitation and landlord/tenant disputes

State and Local Government
Vendor audits and financial analysis of program revenues and costs