A Resume Marked By Relevant Training and Experience....

Professional Services

Cone Consulting Group Ltd.¹ - July 1992 to present

• 2011 - Present: Assist with the criminal defense of an individual alleged to have incorrectly assessed fees for commodity option trading activity.
• 2011 - Present: Assist with the criminal defense of partner in a commercial debt collection company that is alleged to have failed to forward receipts from debtors to creditor/customers of the debt collection company.
• 2011 - Present: Assist with the criminal defense of partner in a venture to purchase, fix-up and resell houses alleged to have signed fraudulent mortgage applications.
• 2010 - Present: Assist with criminal defense of person accused of embezzlement.
• 2009 - Present: Develop and maintain time reporting system for small law firm that integrates with QuickBooks time entry system, automating a previously largely manual system, improving tracking of time and automating entry of time records in QuickBooks.
• 2008 - Present: Develop and maintain module to integrate client management system and QuickBooks customer data.
• 2006 - Present: Took over responsibility for continuing development, maintenance and support of a commercially available product used for assessing chiropractic patients.  Tasks have included assessing and understanding original Microsoft VB6 program application and integrating new modules and reports developed using Microsoft Visual Studio.
• 2010: Assisted with the criminal defense of individual involved with a company accused of the theft of trade secrets involving a custom customer management software program, customer data and selling products.  Responsibilities included assisting attorneys with technical issues related to developing computer programs and critique of victim damage claims.
• 2010: Assisted another forensic accountant with the investigation of a mortgage broker.  Responsible for reverse engineering the database system used by the mortgage broker to track lenders, borrowers, loan and servicing activity and developing analyses and reports for loans, lenders and borrowers.
• 2009-2011: Assisted with the criminal defense of an art gallery owner who confessed to running a Ponzi scheme. Activities included reconstructing accounting records from bank statements and other accounting documents to identify victims and losses and assisting with the review and compilation of victim claims and supporting documents for several victims to refute victim and prosecution claims as to losses.
• 2008 - 2011: 2008 - 2011: Assisted with the criminal defense of door-to-door salesman accused of both defrauding banks and investors related to using other people's credit cards and lines of credit to finance activity, and failing to file tax returns.  Responsibilities included assisting three different sets of attorneys representing defendant, reviewing documents, preparing analyses from available documents, discovery and trial strategy assistance, numerous analyses and reports, and attending portions of trial related to accounting/financial issues.
• 2009 - 2011: Develop and maintain a matter analysis tool for a major law firm where time, matter and client records are extracted from the firm's Elite ProLaw time database for selected matters for standardized analysis in Excel worksheets.  The system also allows for combining similar matters together into a single Excel analysis.  Further, the system captures critical performance measurements not present in Elite ProLaw.
• 2008 - 2010: Testified in Federal District Court as an accounting and computer database expert in a criminal matter involving allegations of filing false tax returns and not reporting overseas money transfers.  Activities included identifying applicable QuickBooks files from a collection of deleted files, establishing the exact creation date of a key accounting entry in QuickBooks; review and critique of accounting and financial reporting activities of a U.S. branch of a foreign entity; review and critique the working papers of the CPA who prepared the U.S. branch non-profit tax returns; assist attorney's with understanding QuickBooks data, accounting data and concepts, developing case and trial strategy and drafting expert testimony.
• 2007 - 2008: Assisted upscale clothing chain with transition to a new accounting system.  The former vendor was to remain ignorant of the transition until after it was completed.  Responsibilities included analyzing and reverse-engineer existing SQL Server database to assist with maintenance, if necessary, and assist with migrating data to new accounting system.
• 2007 - 2010: Represented a Berkshire-Hathaway re-insurance subsidiary in defending against claims arising from the bankruptcy of a group of insurance companies being re-insured. Investigated bankrupt insurance companies' insurance policy and claim records; cross-referencing them to proof of claim records, and assisting with estimating potential losses in claim portfolio.
• 2007-2008: Wrote 'Accounting and Auditing 101 for Lawyers' and 'Working with Accounting Data' chapters for an E-Discovery book (not published) available on the Other/Documents page.  Co-led two one day seminars on forensic accounting.
• 2006: Assisted in upgrading a commercially available application from Microsoft Visual Basic 6 to Microsoft Visual Studio.
• 2005 - 2007: Developed a document and email tracking system for a Berkshire-Hathaway insurance subsidiary that was being investigated as to certain transactions.
• 2003 - 2005: Represented a national consortium of medical insurance companies in defending themselves against allegations from service providers. Assisted in standardizing insurance company claim data and preparing analyses of the claim data.
• 2002 - 2008: Represented a national law firm in defending its actions in representing Enron partnerships whose creation and use was part of other Enron litigation. The law firm was released as part of a summary judgment motion but still needed to produce and track privilege on approximately 700,000 pages. Developed a document management and attorney-client privilege database system to view, manage and control production of documents in this matter.
• 2000 - 2005: Represented a Berkshire-Hathaway insurance subsidiary in a dispute with the IRS which denied a deduction for a portion of the interest expense on bonds issued by the company. Reconstructed into electronic form the paper and microfiche financial records of the subsidiary and developed software programs to trace cash flows related to securities and operations under various scenarios. Assisted with deposition preparation, and then trial preparation.
• 1995 - 2000: Represented Merrill Lynch in the Orange County bankruptcy litigation involving a $1.6 billion loss from liquidating the County’s investment portfolio in December 1994. Developed a database system to track documents and testimony. Reconstructed database of County investments for 1983 to 1995. Performed analyses of investment data. Reconstructed the County General Ledger for 1991-1995 and developed cash flow analyses. Developed damage calculation models. Assisted with the discovery and processing of electronic data and documents. Assisted with deposition preparation.  Then represented others sued by Orange County as part of the bankruptcy, including PaineWebber and Standard & Poors.
• 1992 - 1995: Represented Bass, PLC in litigation relating to the purchase of Holiday Inn from Promus. Reconstructed database of quality control records and franchise information for Holiday Inn. Performed related analyses, including assistance with a statistical study correlating hotel quality levels and franchise fee generation.
• 1989 - 1999: Developed and maintained professional liability claim tracking and policy tracking systems.
• Other litigation and consulting matters.

Tucker Alan, Inc./Navigant Consulting, Inc. - 2002 to 2004

In July 2002 joined Tucker Alan, Inc. as a manager. In February 2004 Tucker Alan, Inc. was sold to Navigant Consulting. Responsibilities were similar to those when independent.

AppDev - 1999 to 2002

Instructor for week-long public seminars and customized in-house training seminars for Access 97, Access 2000 and SQL Server on behalf of AppDev. AppDev is a nationally recognized training company located in Minneapolis, Minnesota that sponsors training seminars. They used independent consultants to teach the training seminars.

Hemming Morse, Inc. – 1987 to 1992

• 1991-1992: Represented Union Bank in a case involving automobile financing fraud. Reconstructed database of automobile loans and payment histories. Developed related analyses of loans and identified fraudulent loans and fraudulent loan activity. Developed damage analyses.
• 1991: Represented the FSLIC in an action against a Savings & Loan’s directors and officers in connection with mortgage trading activity and certain real estate development projects. Reconstructed the General Ledger for a five year period and prepared analyses of mortgage trading losses and real estate development projects.
• 1988-1991: Represented Price Waterhouse and various broker-dealers in an action by the City of San Jose related to the loss of approximately $70 million upon the liquidation of investments in early 1984. Reconstructed the investment database from paper records, developed various analyses, developed damage calculations and prepared trial exhibits.
• Other litigation and consulting matters.
• 1988-1992: Litigation Consulting Manager.
• 1987-1988: Audit Manager.

Price Waterhouse (now PriceWaterhouseCoopers)

1983-1987: Audit Senior through Audit Manager in Sacramento, California office.

Ernst and Whinney (now Ernst & Young)

1977-1983: Audit Staff through Audit Supervisor in San Jose, California office.

Siliconix

1976-1977: Cost accountant in Santa Clara, California office.

Professional Groups and Credentials

• Oregon Computer Consultants Association, member of the Board, Treasurer and presenter.
• Portland Area .Net Users Group.
• Microsoft Office and developer conferences since 1992.
• Access and SQL Server Training courses as participant and instructor.
• Form member and speaker for the Portland Access Users Group.
• Various continuing education programs.
• Certified Public Accountant - Oregon license 1992 (active) - California license 1980 (inactive)
• Oregon Society of Certified Public Accountants
• California State Polytechnic University, San Luis Obispo - Bachelor of Science in Business Administration - 1976 honors graduate.

¹Cone Consulting Group, Ltd. was formed January 1, 1998. Previously, Mr. Cone conducted business as Jeffrey A. Cone, CPA.