Doug Aguilera

Doug graduated from San Jose State in 1990 and started his career as an auditor in the San Jose, California, office of Arthur Andersen.  Doug became a licensed Certified Public Accountant (“CPA”) in California and has been practicing as a CPA since 1993.  As a forensic accountant, Doug has earned the Certified in Financial Forensics and the Certified Fraud Examiner designations.  

Using his 30 years of global investigative accounting expertise, Doug performs internal investigations and testifies in depositions at arbitration hearings and trials.  Doug has 18 years of “Big 4” experience, most recently as a Senior Manager with EY.  Since 2008, Doug has run a successful forensic accounting and royalty audit practice in Palo Alto, California. 

Doug possesses strong knowledge and skills related to CPA professional responsibilities, Generally Accepted Accounting Principles (“GAAP”), Generally Accepted Auditing Standards (“GAAS”), laws, courts, dispute resolution, discovery, document preservation, electronic collection, witness interviewing and analysis of historical financial records.

Doug performs internal investigations and litigation consulting in various circumstances using his forensic accounting skills.  Doug communicates technical and detailed financial results in logical, easy-to-understand, oral, and written presentations.

Joseph R. Rosenbaum, CPA

Mr. Rosenbaum is a Certified Public Accountant (additionally Certified in Financial Forensics by the AICPA) with over 27 years of experience in complex litigation and investigation matters including cases involving allegations of civil and criminal fraud. He has served as a neutral and has provided expert testimony at trial, deposition and arbitration/mediation on accounting and damages issues. Mr. Rosenbaum has also conducted forensic accounting investigations related to various allegations of financial statement misrepresentations, asset misappropriation, etc. including matters involving international activities. He has presented his forensic accounting findings to various public company boards, the Securities and Exchange Commission and the Department of Justice.

In 2010, Mr. Rosenbaum retired from Ernst & Young LLP where he served in the Fraud Investigation and Dispute Services (“FIDS”) practice. He had been partner - in - charge of the FIDS practice for the Pacific Northwest regions and had also served as the partner-in-charge of the Litigation Technology Services group and the Technology, Communication and Entertainment industry group within the FIDS practice. While at Ernst & Young, Mr. Rosenbaum regularly consulted with the audit teams for select audit clients related to both planning issues and potential financial mis-statement issues. Prior to joining EY in 1999, he was a partner at two other Big Four firms, where he led industry - focused practices in healthcare fraud government contracts consulting. Over his career, he has had office assignments in San Francisco, Los Angeles, Zurich and The Hague.

Alan M. Gittleson, CPA

Mr. Gittelson is an expert in quality control and risk management; specializing in compliance, ethics, regulations and governance. His varied experience has provided valuable perspectives to management and boards to assist in oversight their fiduciary responsibilities. Mr. Gittelson cultivates a sense of partnership, strengthening teamwork, and helping to set the vision, focus and strategies to produce the best possible business results, while maintaining an acceptable level of risk and maintaining compliance with company controls and procedures, industry practices and external regulations.

In addition, during his over 38 years in professional practice, his experience has included accounting and auditing in the real estate, manufacturing and public utility industries. He has advised companies on controls, compliance, real estate strategy, restructuring of non-performing loans and valuations.

Mr. Gittelson meets the requirements of an “audit committee financial expert” as defined under the SEC Regulations and the NYSE and NASDAQ listing rules.