direct (604) 688-9234 e-mail robert.roy@telus.net

Bob has specialized in insurance claims services since 1985, primarily acting for insurers and particularly in the oil and gas industry.  Formerly a manager at Coopers & Lybrand, he has also provided assistance to legal counsel in financial damage and personal injury claims.

Resume of Qualifications

A. Profession

1. Presently a Partner with Paterson • Jamieson • Associates, Chartered Accountants, located in Vancouver, B.C., Canada, and have been with them since November 1998.
2. Professional practice is principally in insurance claims services, business interruption losses,
   economic loss calculations, investigative (forensic) accounting and special purpose investigations.
3. Senior Manager with the Vancouver office of Campos & Stratis (now LBC International
   Investigative Accounting Inc.) from 1992 to 1998.
4. Manager with the Calgary office of Coopers & Lybrand, Chartered Accountants (now
   PriceWaterhouseCoopers) and associated with C&L in Calgary and Sydney, Australia from 1978
   to 1992.
5. Associated and/or involved on a professional basis with over 500 insurance claims and financial
   damage loss calculations since 1985.
6. Acted as an Appraiser under Section 9 of the Insurance Act of British Columbia.

B. Professional Memberships

1. Associate Member of the Institute of Chartered Accountants of British Columbia.
2. Associate Member of the Institute of Chartered Accountants of Alberta.
3. Associate Member of the Canadian Institute of Chartered Accountants.
4. Associate Member of the Association of Certified Fraud Examiners.

C. Academic Record

1. Bachelor of Commerce (B.Comm.), Carleton University, Ottawa, Ontario in 1978.
2. Chartered Accountant (CA) in 1981.
3. Canadian Risk Management (CRM) diploma in 1994.
4. Certified Fraud Examiner (CFE) in 2000.

D. Additonal Training and Courses

1. Completed various Coopers & Lybrand and Campos & Stratis in-house professional development courses.
2. Participated in seminars and presentations on the subject of business interruption delivered to
   members of the insurance industry.
3. Attendance at ongoing professional development seminars related to professional practice of
   insurance claims services and forensic accounting.

E. Experience Within Industries

Experience within broad industry or other assignment categories is available upon request.

Paterson • Jamieson • Associates
Suite 1200 - 1199 West Hastings Street
Vancouver, British Columbia
Canada V6E 3T5

tel: 604-688-9100 fax: 604-688-9190