Hugh G. Livingstone CP A, CG A, CB V V Curriculum Vitae Educational and Professional Designations Bachelor of Arts, Simon Fraser University (1980) Chartered Professional Accountant, Member of CPABC (2015), Certified General Accountant, Member of CGA BC (1987) Chartered Business Valuator, Member of the Canadian Institute of Chartered Business Valuators (1997) Valuation Experience Auto dealerships Brewers Business interruption Construction Distribution companies Engineering firms Farm equipment dealers First Nation ventures Fishing Food processor Gas producers Insurance companies Insurance settlements Investment companies Law firms Motels Professional corporations Real estate companies Regional airlines Transportation Wholesalers Mr. Livingstone has issued over 100 reports on business entities ranging from small proprietorships to corporate groups with sales in excess of $100,000,000 or fair market values in excess of $90,000,000. Mr. Livingstone has given testimony as an expert witness on valuation matters in the Supreme Court of British Columbia. Mr. Livingstone has also testified on financial matters at the College of Physicians and Surgeons. Presentations “How to Value a Business”, Yukon First Nation Trust Symposium (2014) “Business Valuations”, Crowe MacKay LLP Partners’/Managers’ Conference (2014) “Business Acquisition Process and Valuation”, BDC Business Transition Seminar (2014) “Valuations 102, 201, 301, and 401”, MacKay LLP Managers’ Conference (2013) “Business Valuations”, Greater Vancouver Homebuilders’ Association (2012) “Business Valuations”, MacKay LLP In-House Training Session (2008) “Business Valuations”, Succession Network Series (2007) “Valuation of Holding Companies”, CGA Professional Development Series (2003) “Allocation of Value Among Shares”, MacKay LLP Kelowna Tax Workshop (2003) “Valuation of a Dental Practice and Other Assets Acquired”, Pacific Dental Conference (2003) “Succession Planning – Valuation of an Accounting Practice”, CGA Annual Public Practice Meeting (2002) Publications “Ask the Experts – What should I consider before selling my business?”, Business in Vancouver (Sep 2012) “Valuation of an Accounting Practice”, CGA-BC’s Practice Management Course (2009) “Valuation of an Accounting Practice”, CGA-BC Public Practitioners (2003) “What is it Worth to You?”, CGA-BC Public Practitioners (2000)