CORAL HANSEN is a CPA with over 30 years' experience of combined public accounting and private industry experience. Ms. Hansen is experienced in consulting with clients and counsel in regard to complex business disputes involving the investigation, evaluation and quantification of economic damages. She has served as Financial Advisor to Unsecured Creditors Committees and has performed hundreds of analyses involving fraud investigation, accounting malpractice, contract analysis, business valuation, breach of contract, shareholder and partnership disputes and account tracings. Further, Ms. Hansen advises her clients on the proper accounting treatment of complex transactions. Ms. Hansen has been qualified as an expert and testified in Superior, Federal and U.S. Bankruptcy court cases. Prior to joining GlassRatner, Ms. Hansen spent 14 years with one of the top ten national accounting firms where she was a Managing Director in its Corporate Restructuring & Litigation Support practice. Ms. Hansen began her career with Ernst & Young and during those years in the public sector, her main focus was providing assurance and advisory services including auditing, consulting, fraud analysis, and internal control reporting services. During her years in the private sector, Ms. Hansen held various key executive positions including Chief Financial Officer, Vice President Finance, and Corporate Controller for a range of publicly traded companies with annual revenues of up to four hundred million dollars. Ms. Hansen has served in multiple leadership positions with the California Society of Certified Public Accountants, and was recently appointed to the organization's State Litigation Steering Committee which oversees the Forensic Services Section. In 2019 and 2020, Ms. Hansen was selected as one of the Most Influential Women in Accounting by the Los Angeles Business Journal. Ms. Hansen's representative assignments include: _Financial Advisor - _Served as the Financial Advisor to the Trustee overseeing the Bikram Yoga Bankruptcy_. _ Financial Advisor - Served as the Financial Advisor to the Unsecured Creditors' Committee In re Easterday Ranches, Inc. chapter 11, the largest cattle fraud case in U.S. history, _Embezzlement / Accounting Malpractice - _Lead investigator to a $19 million embezzlement from a California County's Community College District and its Superintendent of Schools. The monies were stolen from these entities' clearing accounts which were part of the County's treasury pool. Analyzed hundreds of documents and conducted dozens of interviews to gain an understanding of how the fraud continued without detection over several years. Those interviewed included individuals at the District and Superintendent of Schools, the County Auditor and County Treasurer's office and the parties' external accountants. _Data Breach / Embezzlement_ - Lead investigator to a $1.7 million embezzlement from a bank account of a County in California. Retained to perform an investigation of how the crime was perpetrated and identify the breakdown of controls within the County's accounting processes and procedures that allowed the fraud to occur without being detected timely or prevented. Analyzed hundreds of documents and interviewed dozens of County personnel across a number of departments including Finance, Contracts, Procurement and the County's Auditor/Treasurer's Office. _Accounting Malpractice Investigation and Consulting Services_ - National restaurant franchisee outsourced its accounting services to a National CPA firm. Accounting brought back in-house one year later with Intercompany accounts out of balance by over $1M. Led a team of 10 forensic accountants in investigating complex accounting transactions and restating the year's financial results. Testified as both a fact and expert witness in the accounting malpractice suit. _Damages - Fraud_ - Served as the principal Plaintiff's forensic accounting and damages expert in a breach of fiduciary duty case involving an ownership dispute of a closely held corporation. She unwound a near decade-long complex scheme of sham stock sale agreements and sham intellectual property licensing agreements for the purpose of Defendant claiming corporate property as his own. Following a six-week trial, the Court, relying solely on Ms. Hansen's expert testimony, found that the Defendant had wrongfully taken and appropriated more than $14 million for his own enjoyment, and that Defendant had diverted approximately $34 million in corporate assets and opportunities to the sham entity Defendants over an 8-year period. Based on Ms. Hansen's forensic accounting analysis, the Court awarded Plaintiff more than $24 million in damages. _Internal Controls and Fraud Prevention Consulting_ - Retained by a full-service Advertising agency specializing in the creation of advertising campaigns for the legal profession to study its operational policies and procedures in order to identify weaknesses in its internal controls in the area of sales, marketing, accounting, and technology. _Working Capital Dispute - _Retained as the joint expert pertaining to a dispute between two parties with respect to the calculation of Working Capital pursuant to a stock purchase agreement. Performed a detailed review of the agreement, related documents and technical arguments put forth by both parties. Submitted a detailed report supporting my opinion. Parties accepted my opinion and settled the dispute accordingly. _CFO Consulting Services_ - Retained by a large custom home builder to develop a complex modeling program to enable the owner to better forecast operations. _Damages - Breach of Contract_ - Served as the expert witness in a one-month bench trial involving breach of contract claims where she provided one week of testimony during which she thoroughly discredited the Defendant's complex financial model as inaccurate and inconsistent. The court issued judgement in favor of clients for the full amount of requested damages. _Damages - Business Interruption_ - Calculated estimated losses, on behalf of the insured, pursuant to a business interruption loss for a 26,000-square-foot dual wind tunnel indoor skydiving facility. Also reviewed the calculations and analysis prepared by the damages expert retained by the insurance company and identified several flaws in their analysis and methodology. Ms. Hansen is a Certified Public Accountant, a Certified Fraud Examiner, Certified in Financial Forensics and is Accredited in Business Valuation.