Gary Johnstone Email & Phone Number

Irvine, California

February, 2010 ­ Present · Performs valuation analyses of common equity and intangible assets for financial reporting purposes (i.e., public filings with the Securities and Exchange Commission) and tax purposes (i.e., Internal Revenue Service). Valuation analyses include the valuation of business enterprises, shareholders' equity, and intangible assets (e.g., patents, trademarks). · Provides expert testimony and consulting services for litigation support engagements.… Show more February, 2010 ­ Present · Performs valuation analyses of common equity and intangible assets for financial reporting purposes (i.e., public filings with the Securities and Exchange Commission) and tax purposes (i.e., Internal Revenue Service). Valuation analyses include the valuation of business enterprises, shareholders' equity, and intangible assets (e.g., patents, trademarks). · Provides expert testimony and consulting services for litigation support engagements. · Provides valuation consulting services to private and publicly traded companies, including proprietary Value Creation consulting service. Show less

Irvine, California

June 2008 ­ February 2010 · Performs valuation analyses of common equity and intangible assets for financial reporting purposes (i.e., public filings with the Securities and Exchange Commission) and tax purposes (i.e., Internal Revenue Service). Valuation analyses include the valuation of business enterprises, shareholders' equity, and intangible assets (e.g., patents, trademarks). · Provides expert testimony and consulting services for litigation support engagements.

Irvine, California

April, 2000 ­ June 30, 2008 · Performs valuation analyses of common equity and intangible assets for financial reporting purposes and tax purposes. Valuation analyses include the valuation of business enterprises, shareholders' equity, and intangible assets. · Provides valuation consulting services to private and publicly traded companies, including proprietary Value Creation consulting service.

Costa Mesa, California

· Performed valuation analyses of common equity and technology-related intangible assets for financial reporting purposes. Valuation analyses include: Purchase Price Allocations under Accounting Principles Board No. 16 (Business Combinations) and No. 17 (Intangible Assets); and Statement of Financial Accounting Standard No. 121 (Accounting for the Impairment of Long-Lived Assets). · Assisted auditors with testing the reasonableness of fair value estimates of equity and acquired intangible… Show more · Performed valuation analyses of common equity and technology-related intangible assets for financial reporting purposes. Valuation analyses include: Purchase Price Allocations under Accounting Principles Board No. 16 (Business Combinations) and No. 17 (Intangible Assets); and Statement of Financial Accounting Standard No. 121 (Accounting for the Impairment of Long-Lived Assets). · Assisted auditors with testing the reasonableness of fair value estimates of equity and acquired intangible assets under Statement on Auditing Standards No. 73 (Using the Work of a Specialist). Show less

San Diego, California

· Prepared written expert reports detailing analyses of financial statement (accounting) fraud for securities class action litigation. Analyses included detailing the materiality, relevance and damages of accounting fraud to investors in a particular company's common stock (Securities Act of 1933 and Securities Exchange Act of 1934). In some cases, court room (trial) testimony was provided. · Advised attorneys on matters of accounting fraud and damages during various stages of securities… Show more · Prepared written expert reports detailing analyses of financial statement (accounting) fraud for securities class action litigation. Analyses included detailing the materiality, relevance and damages of accounting fraud to investors in a particular company's common stock (Securities Act of 1933 and Securities Exchange Act of 1934). In some cases, court room (trial) testimony was provided. · Advised attorneys on matters of accounting fraud and damages during various stages of securities class action litigation (i.e., from filing a complaint to settlement). Research materials included brokerage analyst reports, accounting literature and public filings of the public company as well as historical information on the capital markets (e.g., stock prices). Show less

Kuwait City, Kuwait

· Performed feasibility analyses for proposed public-private business ventures offered to the Ministry of Finance. Negotiated capital requirements for new business ventures offered to the Ministry of Finance. · Trained Kuwaiti staff in finance and accounting

Los Angeles, California

· Managed a network of 120 volunteers who provided pro bono management consulting to minority and women-owned businesses in Los Angeles County. · Member of Rebuild LA's Business Development Committee.

· Supervised audits of financial statements for clients in various industries. Prepared federal and state tax returns (tax accounting) for clients in various industries.

· Performed due diligence (compliance) analyses on money management firms, mutual fund companies (investment companies), and proposed investments in limited partnerships in real estate and equipment leases. Analyses included interviews with key financial management and review of performance measurements and reporting compliance.

West Los Angeles, California

· Managed stock and bond portfolios for high net-worth individuals and corporations. Provided financial advice to clients.

Graduate School; Master, Business; Business Administration; Accounting/ Finance

School; Bachelor Of Science, Business; Business Administration; Finance