Our Team NICK ANGELLOTTI, CA•IFA (1991) Nick is a Chartered Accountant and a designated specialist in Investigative and Forensic Accounting. He has served as the Vice-President and Managing Director of Williams & Partners Inc., Forensic and Investigative Accountants since 1996. In 2003, Nick was distinguished as having ranked among the top 10% of students graduating from the prestigious Diploma in Investigative and Forensic Accounting at the Rotman School of Business (University of Toronto). At the request of the Director of the program, Nick has returned as the coordinator of Loss Quantification courses, and instructs the Advanced stream. Nick has been accepted and testified as an expert witness in the Ontario Superior Courts of Justice. Shortly after receiving his Chartered Accounting designation in 1991, Nick was admitted as Partner in the firm of Williams & Partners LLP, Chartered Accountants. His focus began in advising small and medium sized enterprises, and providing forensic accounting services and litigation support. Nick routinely presents lectures and training seminars on insurance loss accounting and forensic investigations to trade groups, legal conferences, and corporations.   MAX PATEL, CA (1982) Max began his career in the London, U.K. office of one of the Big 4 CA firms. Three years after transferring to one of the firm's Canadian offices, he moved to private industry, where he held senior positions as financial controller and director of finance with various prominent publicly traded multinational corporations in the manufacturing, distribution, sales and service sectors. Max joined Williams & Partners Inc. in July 2001, and has applied his extensive experience and knowledge of business practices and systems in various industries to business interruption and other insurance loss claims.   ROBERT J. PELLEGRINI, CGA, CFE (1990) Prior to specializing in forensic and investigative accounting in 1996, Rob had worked in public accounting for over 12 years, acquiring excellent financial and reporting skills. He is a Certified General Accountant (1990), a Certified Fraud Examiner and also holds a Bachelor of Commerce from the University of Toronto (1984). In Rob's forensic accounting career he has specialized in the insurance industry, investigating hundreds of accident benefit claims and economic losses. A Vice-President, he also reviews many of the firm's reports for quality control and in addition is responsible for in-house training of team members. He also partakes in various training seminars as part of our ongoing service to our clients.   C.W. (BILL) WILLIAMS, CA-IFA (on counsel) Bill Williams has 40 years of public accounting experience in many industry sectors, serving owner-managed and public companies. His expertise includes financial planning, business financing, sales, and acquisitions. Bill is also recognized as an expert in investigative accounting for insurance companies, legal firms, and law enforcement agencies. He has been designated as a specialist in Investigative and Forensic Accounting by the Canadian Institute of Chartered Accountants. He has taught accounting and insurance at community colleges, the Insurance Institute of Canada, and the Insurance Brokers of Ontario. Bill's areas of specialization include: investigative accounting services for insurers, lawyers, and law enforcement agencies; expert witness in Civil court proceedings business advisory services for privately-held corporations and owner-managed businesses   WENDY CHAN, CA (2002) Wendy obtained her Honours Bachelor of Arts (Co-op) and Master of Accounting degrees from the University of Waterloo. In addition to working in the taxation department of one of the National Banks, Wendy has also been employed in public accounting for over three years, where she was involved in auditing, financial reporting and taxation (personal, trust and corporate). Her experience has helped her develop strong analytical skills, as well as exposed her to a variety of businesses and industries. Prior to joining the forensic group, Wendy was a senior accountant with Williams & Partners, Chartered Accountants LLP. She was responsible for the assurance engagements of firms operating in various sectors, including: real estate, property management, construction, clothing, pharmaceuticals, and insurance brokers. She prepared personal tax returns for various self-employed individuals such as doctors, dentists, actors etc, and recorded accounting transactions for estate freezes and reorganizations. KYM RAYMOND IMRIE, CMA (1987) Having graduated with a Business Degree (Co-op) from Wilfrid Laurier University, Kym went on to attain her CMA designation in 1987. Working with small to medium sized organizations (both in public practice and private industry) has exposed Kym to diverse industries with varying accounting systems and practices. Past positions in the construction, manufacturing, and service sectors, have provided Kym with extensive insight into the most effective methods of investigative accounting approaches. Always being cognizant and responsive to client needs has been a key factor in Kym's career success. Currently pursuing her CFE designation, Kym has chosen to join the team of dedicated and knowledgeable professionals at Williams & Partners Inc. RALPH FRATTAROLI, CMA (2002) Ralph holds a Bachelor of Commerce Degree from Ryerson University (1998) and is a Certified Management Accountant with the Society of Management Accountants of Ontario (2002). Previously a Senior Accountant with another accounting firm specializing in insurance losses, Ralph continues to work closely with major insurers and adjusting firms. Ralph's expertise is the calculation of Income Replacement Benefits for Self-Employed individuals and the quantification of commercial losses such as Business Interruption and Property Damage. Ralph routinely presents lectures and training seminars on insurance loss accounting and specifically Income Replacement Benefits for Self-Employed individuals to insurance companies, legal conferences and corporations. Ralph has chosen to join the team of dedicated and knowledgeable professionals at Williams & Partners Inc. and will be enthusiastically pursuing his Investigative and Forensic Accounting specialist designation.