Stuart E

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					Robken & Company
Certified Public Accountants                          www.robken.com
________________________________________________________________________

                                 STUART E. ROBKEN
                                    CPA/ABV/CFF, 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 Court=s 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 CFO
       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, Professional Conduct State Committee – reappointed in 2008
              Member, Litigation Services Sections;
               Steering Committee member 2001 to 2003
               Family Law Section – current; Secretary 1997-99
               Business Valuation Section - current


   7737 Fair Oaks Blvd., #471♦ Carmichael, CA 95608 ♦Tel (916) 863-5622; Fax (916) 965-6158
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) – recertified in 2006
          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
          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
          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
    Presentations – Placer County CAMET on Elder Financial Abuse – August 2006
                  - Financial Literacy – American River College – October 2006


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