CERTIFICATIONS:  Certified Public Accountant, California
            Certified Fraud Examiner
            Accredited Business Valuator

SERVICES PROVIDED:

  Forensic Accounting:
      •  Family Law
      •  Business valuation
      •  Investigative accounting
      •  Fraud - quantify damages and prepare support for
        civil and criminal trials
      •  Quantify losses/damages
      •  Expert witness
      •  Advisory services, including portfolio analysis

PROFESSIONAL EXPERIENCE:

Ms. Hargrave's practice emphasis is forensic accounting. She has qualified as an expert witness in Los Angeles, Orange, Kern and Inyo Superior Courts. She has also been appointed numerous times as the court's expert pursuant to California Evidence Code Section 730 and California Code of Civil Procedure Section 639. In 1998, she received the AICPAs Accredited Business Valuator (“ABV”) designation. She was one of the first 520 CPAs in the country awarded this accreditation.

Ms. Hargrave is a frequent speaker and lecturer on forensic accounting and business valuation techniques. She has made presentations for the American Institute of CPAs, the California Society of CPAs, the 1999 Los Angeles Family Law Department Judicial Seminar, Los Angeles County Bar Association 2000 Family Law Symposium and various attorney groups.

Prior to joining Hargrave & Hargrave, Ms. Hargrave was Chief Financial Officer for an investment holding company as well as a real estate development and management company. As Chief Financial Officer, she prepared valuations of public and privately owned companies for investment purposes. She negotiated and closed transactions totaling over $130 million. Specific experience included negotiating purchase and sale transactions, loan negotiations and closings, joint venture agreements, setting compensation, property management and lease negotiations, construction contracts and dispute resolution. She also supervised the preparation of real estate appraisals.

EDUCATION:

University of California, Los Angeles
  Bachelor of Arts in Economics, Magna Cum Laude, June,
  1979

Continuing education, classes and symposiums including programs sponsored by the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the California Continuing Education of the Bar, various local Bar Associations, and the University of California, Los Angeles.

“Value of Owner’s Services: Theory and Practice,” “CEO Compensation Special Considerations,” California Society of CPAs Education Foundation.

“Assessing the Value of Owner Services,” California Society of CPAs Business Valuation Section.

“Rates of Return: Development, Analysis and Applications,” American Institute of Certified Public Accountants.

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PROFESSIONAL AFFILIATIONS:

Chair, California Society of Certified Public Accountants’
  Statewide Family Law Section (1997 to 1999)
Vice Chair, California Society of Certified Public Accountants’
  Statewide Family Law Section(1995-1997)
Member, AICPAs BV/FLS Section, 2004
Past Member, Dual Mediation Panel for the Los Angeles County
  Courthouse
Board of Directors, California Society of Certified Public
  Accountants (1996-1998)
Board of Directors, California Society of Certified Public
  Accountants, Los Angeles (1994-1996)
Member, Los Angeles Chapter of California Society of CPAs
  Personal Financial Planning Committee (2001)
Member, California Society of CPAs Litigation Consulting and
  Dispute Resolution Services
Statewide Steering Committee (1992 to present)
Liaison between California Society of Certified Public
  Accountant's State Litigation Committee and the California
  Judicial Council
American Institute of Certified Public Accountants'
  Management Consulting Services Division
California Society of Certified Public Accountants, Litigation
  Services Committee, Los Angeles Chapter, (Past Member of
  Steering Committee)
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
Past Member of American Association of Arbitrators Panel of
  Arbitrators (approx. 1994-1998)
The Institute of Business Appraisers
National Association of Certified Fraud Examiners
Harriett Buhai Center for Family Law, Volunteer
Associate Member of the Beverly Hills Bar

SPEAKING:

Instructor for AICPAs Business Valuation Series (1996 to 1999)

Instructor and Co-Author of "Valuation of Small and Medium Sized Businesses," now entitled "Business Valuation Overview," an eight hour course for the California Society of Certified Public Accountants (1994 to present).

Presenter at 2005 Family Law Symposium, Sponsored by the Continuing Education of the Bar, California, "Valuation of the Professional Practice," December 10, 2005.

Presenter at 2004 Family Law Conference, Sponsored by the California Society of CPAs Education Foundation, "Mock Client Interviews and Mock Trial - Unreported Income," November 11 and 12, 2004.

Presenter at the 28th Annual Family Law Symposium, Sponsored by the Beverly Hills Bar Association, “The Art and Pitfalls of Child Support Modification – Is Your Client Six Feet Under?” December 7, 2002.

Presenter at the 2002 Family Law Conference, Sponsored by the California Society of CPAs, “Reimbursements,” November 15 and 16, 2002.

Trial Judge at UCLA’s American Mock Trial Association Tournament 2001-2002 National Case.

Speaker at State Bar of California Annual Meeting 2001, “Business Valuation for Family Lawyers: How to Be a Quick Study,” September 8, 2001.

Presenter at the 33rd Annual Family Law Symposium, Sponsored by Los Angeles County Bar Association, “Support,” May 12, 2001.

Presenter at the Family Law Conference, Sponsored by the California Society of CPAs, “High Earners,” November 9 and 10, 2000.

Speaker at the Beverly Hills Bar Association, “Hot Tips Program,” June 21, 2000.

Presenter at the 2000 Family Law Symposium, Sponsored by the Los Angeles County Bar Association, “Advanced Current Topics,” May 13, 2000.

Speaker at the 1999 Family Law Department Judicial Seminar, Sponsored by Los Angeles Superior Court Family Law Department, “Experts: Why Do They Disagree?”

Speaker at the 1998 Business Valuation Conference, Sponsored by the California Society of CPAs, “Value of Owners Services - How Do You Do It?”

Speaker at the 1998 Family Law Conference, Sponsored by the California Society of CPAs, “Family Law Update: Joint Experts, 730 Appointments and Draft Orders; USPAP Update, Ethics Rule 102.”

Speaker with Garrett C. Dailey, Esquire at the California Family Law Specialists’ 1998 Annual Conference on “Effects of Employee Benefits in Guideline Child Support Calculations and Business Valuation”.

Speaker at the 1998 Family Law Conference, Sponsored by the California Society of CPAs.

Speaker at 1996 National Divorce Conference, Sponsored by the American Institute of CPAs, expert witness at mock trial.

Speaker at 1996 Advanced Litigation Forum, "CPAs Role in Estate Planning"

Speaker at 1995 Family Law Conference, Sponsored by California Society of CPAs, on "Value Added Services."

Speaker at 1995 Advanced Forum, "Advanced Case Studies: Problem Solving," sponsored by California Society of CPAs.

Lecturer for the California Certified Family Law Specialists, "Moore/Marsden and Your Practice," 1994.

Speaker at the California Family Law Specialist's 1994 Annual Conference on Business Valuations.

Chairperson for the 1994 Family Law Conference for the California Society of Certified Public Accountants.

Speaker at the 1994 Advanced Litigation Forum, Sponsored by California Society of CPAs on "Business Valuations and Litigation."

Speaker, “The CPAs Role in Marital Dissolutions,” 1994.

Speaker for the Santa Monica Bar, "Business Valuations, a Seminar for Attorneys - How to be a Quick Study," 1993.

Lecturer at the 1993 Family Law Conference, Sponsored by California Society of CPAs on "What Is Income For Support?"

Speaker for Bar Associations, Attorney Groups, California Society of CPAs local chapters, California State University Dominguez Hills and various private groups.

PUBLICATIONS:

"Further Guidance for Dividing Stock Options in Divorce," Family Law News, Vol. 27, No. 3, 2005.

“CalCPA Files Amicus Curiae Petition in In re Marriage of Rosen,” by Donald Glenn, Terry Hargrave and Donald Miod, CSCPAs The Witness Chair, Spring, 2003, Issue #30.

“Family Law Update,” CSCPAs The Witness Chair, Spring, 1999, 3.

“Family Law Update,” CSCPAs The Witness Chair, Winter 1998, 3.

“Family Law Update,” CSCPAs The Witness Chair, Fall 1998, 3.

“Family Law Update,” CSCPAs The Witness Chair, Summer 1998, 3.

“California Supreme Court Extends Tracing,” Family Law News, Vol. 21, No. 2, Summer, 1998

“Family Law Update,” CSCPAs The Witness Chair, Spring 1998, 3.

“Family Law Update,” CSCPAs The Witness Chair, Winter 1997, 3-4.

“Family Law Update,” CSCPAs The Witness Chair, Fall 1997, 3.

"Corporate Stock Redemptions: A Trap For The Unwary," ACFLS, September 1994.

HONORS:

In 1998, the AICPA presented Ms. Hargrave with their “Outstanding Instructor” award.

2004, the BVFLS Enews, Volume 01, Issue 04, "Community Spotlight."