CURRICULUM VITAE OF J. STEPHEN HAWKINS, CPACERTIFIED FRAUD EXAMINER (CFE)

CERTIFIED FORENSIC ACCOUNTANT (CrFA)

ACADEMIC ACHIEVEMENTSBachelor of Science in Accounting, San Diego State University (1975)Master of Science in Tax & Accounting, San Diego State University (1988)

MEMBERSHIPS & HONORSMember of the American Institute of Certified Public AccountantsMember of the Tax Division, American Institute of Certified Public AccountantsMember of the California Society of Certified Public AccountantsMember of the Association of Certified Fraud ExaminersMember of the American College of Forensic ExaminersNational Association of Certified Valuators and AnalystsListed in Who’s Who in California2007 Wealth Manager of the Year – San Diego Magazine2011 “America’s Top CPA’s” by Consumers Research of America

LEGAL REFERENCES CONCERNING LITIGATION SUPPORT CASESMatthew H. Triggs, Esquire, Proskauer Rose LLP, Boca Raton, 561.995.4736Brian A. Sun, Esquire, Jones Day, Los Angeles, 213.489.3939Joseph N. Casas, Casas Law Group, San Diego, CA 619-692-3146Fred Friedman, Esquire, Jones Day, Los Angeles, 213.489.3939Brian O’Neill, Esquire, Jones Day, Los Angeles, 213.489.3939Robert S. Brewer, Jr., Esquire, Jones Day, San Diego, 858.314.1172Robert Cocchia, Attorney, McKenna Long & Aldridge, LLP, San Diego, 619.595.8007John F. Fitzmaurice, Esquire, Fitzmaurice, Demergian & Gagnon, San Diego, 619.239.3015David K. Demergian, Esquire, Fitzmaurice, Demergian & Gagnon, San Diego, 619.239.3015Jerry J. Gumpel, Esquire, Sheppard, Mullin, Richter & Hampton, LLP, San Diego, 858.720.8965Pamela J. Naughton, Esquire, Sheppard, Mullin, Richter & Hampton, LLP, San Diego, 858.720.8984Paul M. Weil, Esquire, Paul M. Weil & Associates, Carlsbad, 760.438.1214Robert W. Stewart, Esquire, Law Offices of Robert W. Stewart, P.A., Miami, 305.358.7272Robert Rose, Esquire, Sheppard, Mullin, Richter & Hampton, LLP San Diego, 619.338.6661J. Clancy Wilson, Esquire, Branton & Wilson, APC, San Diego, 619.236.1891Lawrence Campitiello, Attorney, Sullivan Hill Lewin Rez & Engel, APC 619.595.3208Mark L. Mann, Attorney, Luce, Forward, Hamilton & Scripps, LLP, San Diego, 619.236.1414

LITIGATION & VALUATION EXPERIENCEAppearances and presentations before Assistant U.S. Attorney, investigating officers of the Criminal Investigation Division of the Internal Revenue Service and Franchise Tax Board, depositions and expert testimony in cases involving stock fraud, offshore fraud, business disputes, family law, valuation, lost profits, and civil and criminal tax defense, requiring a variety of forensic, investigative, and valuation techniques.

Practice extensively before the Internal Revenue Service and Franchise Tax Board in matters concerning collection, appeal, offers in compromise, and installment agreements.

Completed more than 500 hours of continuing professional education in business valuation, forensic accounting, fraud examination and investigation, litigation support, and civil and criminal IRS representation.