STUART E. ROBKEN, CPA/ABV, CVA

                                              PROFESSIONAL QUALIFICATIONS

AREAS OF SPECIALTY

Business valuations, forensic accounting, calculation of monetary damages, spousal support issues, tracings, special accountings and other financial matters.

            Qualified as an expert witness in Sacramento, Placer, El Dorado, Amador, Napa, Solano, Sonoma, San Joaquin, Sutter, Santa Clara, and Yolo counties.  Appointed as the Courts Expert and/or Special Master in several of the above counties, and in Alameda, Contra Costa and Los Angeles counties.

 PROFESSIONAL BACKGROUND

            Presently       Robken & Company, Certified Public Accountants

            1986-1994 -- Schultze, Wallace & O'Neil; Principal, a Litigation Services Firm

            1985-1986 -- Capital Office Systems; Director of Administration and

             Chief Financial Officer 

1983-1985 -- Price Waterhouse, Certified Public Accountants; Audit Manager 

1981-1983 -- Chessum & Robken, Certified Public Accountants; Partner   

1974-1981 -- Touche Ross & Co., Certified Public Accountants; Director of Audit

EDUCATION

            California State University, Chico, B.S., Accounting, 1973

PROFESSIONAL AFFILIATIONS           

American Institute of Certified Public Accountants (AICPA)

Member since 1978

California Council Delegate, 1995 to 1998 – AICPA governing body

Member, Forensic and Valuation Services Section (FVS)

Accredited in Business Valuation (ABV)

Certified in Financial Forensics (CFF)

California Society of Certified Public Accountants (CalCPA)

Member since 1978

Member - State Board of Directors, 2005 to 2007

Member of Council, 1984-1995, 2001 to 2007 – CalCPA governing body

Member, Committee on Professional Conduct – reappointed in 2009

Member, Litigation Services Sections;

    Steering Committee member 2001 to 2003

    Family Law Section – current; Secretary 1997-99

                            Economic Damage and Fraud Sections

PROFESSIONAL AFFILIATIONS, continued 

California CPA Education Foundation

Trustee, Board of Trustees, 1999 - 2001 

Sacramento Chapter, CalCPA

President, 1992-1993; Vice President, 1991-1992

Member, Chapter Board of Directors, 1982 to 1995 and 2001 to present 

National Association of Certified Valuation Analysts – Member

            Certified Valuation Analyst (CVA)

            Accredited by the National Commission for Certifying Agencies (NCCA)

Sacramento Collaborative Practice Group - Member 

American College of Forensic Examiners – (FACFEI) Fellow

            Institute of Business Appraisers – Member 

            State Bar of California - Associate Member of Family Law Section

CIVIC AND VOLUNTEER AFFILIATIONS 

Sacramento County Treasury Oversight Committee – Chair

                        Public member – Appointed in 2003; Chair 2006 to 2008

Children’s Receiving Home of Sacramento

            Executive Committee member; Chief Financial Officer – 2003 to 2005 

Stanford Home for Children, Sacramento, California

            President and Chair of Board of Directors 1999 to 2002           

American River College, Sacramento, California

            Accounting Advisory Committee – Member 

Sacramento Valley Bankruptcy Forum – Member 

Sacramento Chapter, National Association of Accountants

            President, 1981-1982; Vice President, 1980-1981      

ARTICLES WRITTEN AND COURSE INSTRUCTION 

Author - "Tax & Accounting: The Element of Capital Improvements in

   Allocating Appreciation under Moore/Marsden." Family Law News, Winter 1993.

   Official Publication of the State Bar of California Family Law Section. 

Instructor - Continuing Education of the Bar - "Accounting for Lawyers"

      - CPA/Law Forum - "Forensic Accounting in Marital Dissolutions"

      - Conviser Duffy, CPA Review Course - Auditing Section 1996-1999

            Presentation – Placer County CAMET regarding Elder Financial Abuse - August 2006

                                  - SacFest Presentation - April 2009

                                  - Financial Literacy – American River College – October 2006