James C. Sell, CPA, CFE

PROFESSIONAL EXPERIENCE

James C. Sell, CPA & James C. Sell, P.C.
January 1981 to Present
President
CEO
Forensic Accountant

The company’s’ core competencies lie in providing forensic accounting and expert witness services for various state, federal and private matters. The company has extensive experience in Securities Laws, Regulations and Statutes, Receivership/Conservatorship Actions and Proceedings, Bankruptcy Matters and Proceedings, Complex Real Estate Transaction Investigations and Resolution, and Insurance and General Business Practice Evaluations and Services. In addition, the company provides a broad range of Litigation Support Services, including but not limited to, performing account analysis, providing detailed fraud investigations, providing expert witness testimony, determining investor damages, preparing specialized reports as required or requested, perform asset disposition and distributions, preparing income tax returns, and determining the amount of restitution to be paid to claimants on a case-by-case basis. The company has developed proprietary document management systems in previous cases and now typically utilized best-in-breed software strategy. We pride ourselves on our ability to provide quality work product at an affordable price done with the utmost integrity while equalizing the playing field regardless of the size of the case. Our IT strategy is one of the main reasons we can achieve these goals.

Sell Consulting Service Corporation, Inc.
January 1981 to Present

A corporation formed in 1980 to provide property management, bookkeeping service, and business formation and evaluation services for affiliated and nonaffiliated persons. The corporation has organized and maintained the books and records for approximately 20 privately offered limited partnerships and three publicly registered limited partnerships. The scope of the services performed includes investor correspondence, distributions to investors and financial reporting. From 1987 through 1989 the corporation was responsible for the management of a 247 space mobile home park and, from 1987 to 1992 the administration of a residential homeowners association. From 2000 through 2002 the corporation was responsible for the predevelopment demolition and subdivision infrastructure construction of an 81 acre subdivision.

Arizona Corporation Commission - Securities Division
January 1976 to January 1981

During this four-year period, I served as Director of Regulation and was responsible for the review of all applications for Securities Registrations, Broker Dealers and Securities Salesmen Licenses. My duties included the supervision of approximately seven attorneys, seven CPAs and ten support personnel. In addition, as a member of the enforcement committee I supervised all aspects of the accounting investigation for enforcement cases. I testified on behalf of the State of Arizona as an expert witness on accounting and securities matters in numerous administrative civil and criminal proceedings.

United States Defense Contract Audit Agency
October 1973 to January 1976

My duties included the audit of defense contractors' books and records and procurement proposals. Approximately 90% of my time was spent on the review and negotiation of foreign military sales contracts.

Robert C. Hubbard, CPA
April 1972 to July 1973

Management consultant to an Arizona County Board of Supervisors. Major areas of endeavor were the development of a surplus funds investment program design of accounting systems and discovery and investigation of embezzlement of county funds.