Professional History

John Smiley joined Wolrige Mahon LLP in 1974 as an articling student and was admitted to partnership in 1982. John was appointed to managing partner in 1994. In addition to his leadership role at Wolrige Mahon, John serves as a director of Baker Tilly International, a leading network of accounting firms. In 2000, the Institute of Chartered Accountants of British Columbia (ICABC) awarded John a fellowship (FCA) for outstanding contributions to the chartered accountancy profession, to the community, and to the institute.

Professional Education

Baker Tilly International – Director Institute of Chartered Accountants of British Columbia – Member, 1976 University of British Columbia – Bachelor of Commerce (Accounting), 1974

Practice Areas

Specific experience/expertise:

• Provides audit and accounting services for private companies
• Personal and corporate tax matters
• Preparation of economic survey for British Columbia Law Firms
• Advisor to family businesses in transitioning their companies to the next generation
• Preparation of reports to stakeholders concerning employee fraud
• Financial due diligence on merger and acquisition assignments
• Reports on specialized audit procedures for financial institutions

Key industries include:

• Law firms
• Hospitality and leisure
• Wholesale/Distribution
• Real Estate
• Manufacturing

Community Affiliations

BC Children’s Hospital Foundation – Audit committee BC Children’s Hospital Foundation – Director, allocations committee Capilano Golf and Country Club – Director End MS Campaign – Fundraising committee member Sunny Hill Foundation for Children – Board member Vancouver Board of Trade – Member

Professional History

Armando Maglio re-joined Wolrige Mahon in 1981 after working for 7 years with a national firm. In 1994 Armando was admitted as a partner on Wolrige Mahon in the assurance group. Internally, Armando is the firm's Personnel Partner. Within Wolrige Mahon, Armando is a member of the real estate group and professional services group.

Professional Education

Institute of Chartered Accountants of British Columbia – Member, 1975 University of Alberta – Bachelor of Commerce, 1972

Practice Areas

Armando’s practice includes a range of services for a diverse group of clients:

• Conducting audit, review, and compilation of financial statements for privately held companies
• Preparation of personal and corporate tax returns
• Assisting real estate clients with HST/PST transitional rules, special filings and adjustments
• Providing family office services to manage their reporting and financial planning responsibilities
• Due diligence work for mergers and acquisitions of some of British Columbia’s largest car dealerships
• Providing a full range of accounting services during the wind down process of a business to preserve capital
• Mediation in family business disputes and family transactions
• Verification of ballot results, including verifying results for the Canadian Home Builders’ Association of British Columbia’s Georgie award winners and finalists
• Working with privately owned family business in succession planning, ownership transition and leadership continuity

Key industries:

• Architects
• Automotive dealerships
• Holding companies
• Hospitality
• Not-for-profit charities and associations
• Professionals
• Real estate development

Professional History

Bruce joined Wolrige Mahon in 2006 as a partner in the firms valuations and litigations support practice. Prior to joining Wolrige Mahon, Bruce served as a partner in a national accounting firm from 1981 to 1993, providing assurance and business advisory services. He subsequently served as an officer and director of certain public (TSX and NASDAQ) and private companies, working in the United States from 1993 until returning to Vancouver in 2004.

Professional Education

• Canadian Institute of Chartered Business Valuators – Member
• Institute of Chartered Accountants of British Columbia – Member
• Institute of Corporate Directors – Member
• University of Edinburgh, Scotland – Joint Honours in Law and Economics

Practice Areas

Bruce’s practice is focused mainly on:

• Valuation of privately-owned businesses and business interests
• Transaction advisory services
• Litigation support (including shareholder disputes, quantification of economic losses, and accounting or auditing issues)
• Financial modeling services

Examples Of Assignments

Bruce’s client assignments in recent years have included:

• Business valuation reports with respect to companies in a wide variety of industries including manufacturing, distribution, leasing, Internet-related, engineering, car dealerships and various service industries
• Assistance in connection with the acquisition of a major league sports franchise
• Opinion on the determination of cost of capital and the measurement of operating costs as expert witness in an arbitration proceeding
• Analysis and commentary on the causes of difference between opposing business valuations in a matrimonial dispute
• Logic and integrity audits of financial models prepared in connection with various public-private partnership (“P-3”) infrastructure projects

Community Affiliations

Bruce is a co-founder and past chair of Web Wise Kids, a not for profit organization focused on Internet safety through creative educational media, and serves on its advisory board. He has served as a director on a number of not for profit boards in various communities, including the United Way, the Chamber of Commerce, the Rotary Club, and a Community Foundation.

Professional History

Darren was admitted as a Partner with Wolrige Mahon LLP in 2012. Internally, Darren is a member of our Auto Dealership Services Group and Professional Standards Committee.

Professional Education

Institute of Chartered Accountants of British Columbia - Chartered Accountant, 2001
Institute of Chartered Accountants of British Columbia - Member of the Exposure Draft Forum since 2007
          The Forum reviews and provides comments on proposed accounting and assurance standards.
Simon Fraser University - Bachelor of Business Administration, 1999 Joint Major in Business and Economics

Practice Areas

• Audit, review and accounting services for a diversified clientele
• Tax planning and preparation services for corporations, trusts and individuals
• Financial advisory services

Key industries include:

• Auto dealerships
• Manufacturing and processing businesses
• Investment funds
• Businesses with research and development activities

Community Affiliations

Terminal City Club - Member

Professional History

Doug joined Wolrige Mahon in 2005 as a manager in the corporate finance group. Prior to joining Wolrige Mahon Doug served as an associate partner in a New Zealand accounting practice where he specialized in business advisory services. Doug was promoted to partner at Wolrige Mahon in 2012.

Professional Education

• B.B.S Accounting Major – Massey University, New Zealand
• C.A Chartered Accountant – 1999 (New Zealand)
• C.A Chartered Accountant – 2005 (British Columbia)

Practice Areas

Doug’s areas of practice are primarily focused on the following:

• Performance analysis and financial management
• Project management
• Special projects;
• Valuation of businesses in various industries
• Merger, divestiture & acquisition transactions

Examples Of Assignments

• Corporate Growth / Preparation for sale: Assisted client with business development and financial management, which saw the business grow tenfold from 2005 to 2009. Financial management process was part of 5 year divestiture strategy.
• Divestiture of group of companies in metal finishing industry: Development of divestiture strategy, Preparation of company for sale, completion of marketing package, sourcing of potential acquirers. Negotiation of deal and advisory through to transaction close.
• Developed the capital structure and facilitated the sourcing capital of growth capital for a new software company experiencing rapid growth.
• Reports with respect to the logic and integrity of complex financial models prepared in connection with long-term public-private partnership (“P3” or “PFI”) projects for major infrastructure facilities in various Canadian provinces.
• Preparation of an in depth study for a major lending institution on the ability of a particular client’s management to develop and grow the business, operating in the air transportation sector, in a manner which minimized the banks financial risk.
• Due Diligence Preparation: Completion and review of financial due diligence reports relating to a range of corporate acquisitions.
• Shareholder Dispute Negotiations: including acting on behalf of a shareholder in a complex divestiture process to a large publicly listed US corporation.
• Valuation Reports for various companies and/or individual shareholdings in different industries.

Professional History

Gregg Smith joined Wolrige Mahon LLP in 1971. In 1981 was admitted as a partner of the firm. As a partner in the assurance group, Gregg chairs our Real Estate Group.

Professional Education

Institute of Chartered Accountants of British Columbia – Member, 1973 Simon Fraser University – Bachelor of Arts (Commerce Major), 1971

Practice Areas

Gregg’s practice includes a range of services for his clients, including:

• Conducting audit, review and compilation engagements
• Tax planning and preparation of required tax returns
• Assisting in the structuring of asset and share acquisition and sales
• Assisting with shareholder estate planning and accounting and succession
• Feasibility analysis and budget planning for cruise ships

Key industries include:

• Real estate Development
• Construction
• Manufacturing
• Service industries
• Aviation

Community Affiliations

Vancouver Board of Trade – Member Greater Vancouver Home Builders – Associate Member

Professional History

Gord McMorran joined Wolrige Mahon LLP in 2004 as Vice-President of Wolrige Mahon Limited and in 2006 as Partner in the Financial Investigations Group. Gord has over 25 years of experience in business advisory services. Prior to Joining Wolrige Mahon, Gord was a principal at PricewaterhouseCoopers LLP from 1979-2004.

Professional Education

Trustee in Bankruptcy, 1985 Canadian Association of Insolvency and Restructuring Professionals (CAIRP) – Member, 1982 Institute of Chartered Accountants of British Columbia – Member University of British Columbia, Bachelor of Commerce

Practice Areas

Gord’s practice includes a range of advisory services including: For Secured Lenders:

• Assessing the recoverable value of problem/delinquent loans and, where a workout strategy is in put in place, monitoring the debtor’s progress;
• Acting as Receiver, Receiver-Manager or Agent to recover and realize on the lender’s security.
  • For Financially Distressed Debtors:
    • Assisting with the development and implementation of workout strategies, working in co-operation with secured lenders in an informal setting;
    • Assisting with the development and implementation of workout strategies, designed to restructure the debtor’s financial and business operations, under formal creditor protection proceedings (the Bankruptcy & Insolvency Act or Companies’ Creditors Arrangement Act).

Professional History

Gurpreet Sandhu joined Wolrige Mahon LLP in 2007 after spending time with Ernst & Young and Ellis Foster. Gurpreet provides assurance, accounting, advisory and tax services for a diversified clientele.

Professional Education

Institute of Chartered Accountants of British Columbia – Member Certified General Accountants of British Columbia – Member Simon Fraser University – Bachelor of Business Administration, Joint Major in Economics

Practice Areas

• Audit, review and compilation engagements
• Corporate and personal tax, including tax planning
• Film tax credit analysis and preparation
• Financial advisory services

Key industries include:

• Entertainment and New Media
• Distribution
• Non-profit and charitable organizations
• Professionals
• Research and Development

Professional Education

Institute of Chartered Accountants of British Columbia - Member

McGill University, Montreal, Quebec - Graduate Diploma in Accountancy

Concordia University, Montrea, Quebec - Bachelor of Commerce

Practice Areas

• Assurance services including annual audit, review, and notice to reader engagements
• Corporate and personal tax preparation services
• Non-profit organization information and charity information return services
• General advisory Services

Professional History

Killian Ruby joined Wolrige Mahon LLP in 2012 as Partner in charge of the Public Company practice. Prior to joining Wolrige Mahon he worked in a major international professional services firm in Canada and Ireland, working predominantly in its financial services business line. Killian served as an active member of that firm’s National Office Technical Topic Team on Financial Instruments. Killian is also a member of the audit and accounting committee of Baker Tilly International.

Professional Education

Institute of Chartered Accountants of British Columbia - Chartered Accountant, 2009 Institute of Chartered Accountants of Ireland - Chartered Accountant, 2002 Irish Association of Corporate Treasurers / Dublin City University Post Graduate Diploma in Corporate Treasury, 2002 National University of Ireland (Cork) - Bachelor of Science (Accounting), 1998 Baker Tilly International – Audit and Accounting Committee Member

Practice Areas

Killian provides general audit services to publically accountable entities:

• Providing assurance services for public companies
• Auditing and reviewing financial statements and financial information
• Assisting clients through the initial public offering process
• Providing internal audit support services
• Assisting entities with internal control certificate compliance
• Providing accounting advisory services
• Assisting entities with understanding and transitioning to new accounting standards

• Key industries include:
  • Junior exploration entities
  • Mortgage investment funds
  • Mutual and pooled investment funds

Examples Of Assignments

Killian has gained in-depth industry knowledge from his time in Canada and Ireland in a range of financial and non-financial services sectors, including:

• Banking (retail & capital markets)
• Credit unions
• Methanol production
• Sports and entertainment
• Fund management companies
• Hedge funds
• Private equity investment partnerships
• Structured finance vehicles
• Aircraft engine overhaul
• Radio stations

Community Affiliations

Irish Chambers of Commerce in Canada – President of the Board (Vancouver Chapter)

Professional History

Louise Lee joined Wolrige Mahon LLP in 1988, immediately after she received her Bachelor of Commerce degree from the University of British Columbia. Louise was admitted as an Audit Partner in 2004. In 1989 – 1990, Louise was seconded to the Office of the Auditor General of Canada (OAG) for three month periods. Louise performed a variety of tasks, including internal audits and audits of federal departments and federal crown corporations.

Professional Education

Institute of Chartered Accountants of British Columbia – Member University of British Columbia – Bachelor of Commerce (Accounting) ICABC’s Practice Review and Licensing Committee - Member

Practice Areas

Louise provides general audit, accounting, and taxation services to a diversified clientele developed over the past 24 years.

• Auditing, reviewing and compiling financial statements and financial information
• Preparing corporate and personal tax returns
• Assisting clients through the initial public offering process
• Preparing quarterly financial statements and management discussion analysis
• Acting as business advisor to various clients
• Providing assurance services for public companies

Key industries include:

• Contractors
• Distributors
• Junior mining exploration entities
• Law firms
• Manufacturers
• Non-profit and charitable organizations
• Professional associations
• Real estate developers
• Retailers
• Wholesalers

Community Affiliations

Katherine Sanford Housing Society – Past treasurer, currently Honorary Director Mayfair Lakes Golf and Country Club Members’ Association - Director

Professional History

Masato Oki joined Wolrige Mahon LLP in 1997 and was admitted into the firm as Assurance Partner in 2010. Internally, Masato is the Chair of the firm’s niche Automotive Dealership Services Group, and is a member of the Professional Standards Committee.

Professional Education

Institute of Chartered Accountants of British Columbia – Member Simon Fraser University – Bachelor in Business Administration

Practice Areas

Masato’s practice includes a range of services for a diverse client base, such as:

• Conducting audit, review, and compilation engagements for some of British Columbia’s largest automotive dealership networks.
• Tax return preparation and advisory services for all entity types including personal and corporate taxes, GST/HST, trusts, partnerships, charities, and not-for-profit.
• Development and monitoring of specific audit procedures including online sales system process audits for a multi-national retailer.
• Acting as lead business mentor, providing business owners with strategies to maintain and improve business performance and maximize shareholder value.
• Facilitating complex business reorganizations of family enterprises to minimize estate taxes and properly plan for business succession.
• Providing services to family offices

Key industries:

• Automotive and equipment dealerships
• Real estate
• Manufacturing
• Wholesale and retail distribution
• Aviation
• Forestry
• Professionals
• Not-for-profit organizations

Community Affiliations

New Car Dealers Association of British Columbia – Associate Member Highlands Preschool Centre Society – Treasurer

Professional History

Mike Cheevers joined Wolrige Mahon LLP in 1990 as Partner, Wolrige Mahon LLP and President, Wolrige Mahon Limited, Trustees in Bankruptcy. Mike obtained his original C.A. designation in England before moving to Canada in 1975 with a national accounting firm where he specialized in insolvency and sales tax matters. He received his valuation and forensic accounting designations in the 1990s. Mike has been a member of professional committees, president of the BC Insolvency Practitioners Association and in 2011 was given the Keith G. Collins Memorial Award by the Canadian Association of Insolvency and Restructuring Professionals (CAIRP).

Professional Education

Institute of Chartered Accountants of British Columbia – Member British Columbia Insolvency Practitioners Association – Member CAIRP – Member CAIRP Intervention Committee – Chairman Trustee in Bankruptcy Chartered Business Valuator (CBV) Association of Certified Fraud Examiners – Member University of Southampton – B.Sc. Accounting and Statistics (BSc) Certificate in Advanced Commercial Mediation, Continuing Legal Education Society

Practice Areas

• Acting as a court and privately appointed receiver and trustee in bankruptcy to administer the affairs of numerous corporations and report thereon to the Court creditors.
• Acting as an advisor to and monitor of numerous companies having financial difficulty including assisting them to settle debts with creditors, negotiate ongoing contracts, formulate business plans to determine the long term viability of the companies and arrange alternate financing.
• Acting as a court appointed Liquidator of solvent companies.
• Acting as a Court appointed judicial trustee to administer the affairs of deceaseds’ estates.
• Acting as a forensic accountant on behalf of litigants.
• Preparing calculations as to business valuations, cash flow forecasts and economic and income losses.

Examples Of Assignments

Mike’s recent assignments have included:

• Reviewing the operations of and selling several wineries on the Naramata Bench in B.C.
• Acting as the trustee in bankruptcy of an investment dealer who defrauded his clients and received a nine year jail sentence.
• Acting as the trustee in bankruptcy, and then monitor under the Company Creditors Arrangement Act, of a shipping company with contracts around the world.
• Acting as receiver of a major recreational vehicle manufacturer, liquidating the assets and litigating claims against owners.

The most interesting assets sold include a Russian submarine and a very large balloon.

Professional History

Paul Swinton joined Wolrige Mahon LLP Chartered Accountants in 1991 after spending 9 years with a national firm. Paul was admitted as an Audit Partner in 1995. Paul is a member of the Professional Services Group, which is dedicated to meeting business needs of lawyers, doctors, dentists and architects. Paul is also a member of the Real Estate Group where he provides assurance and tax services to commercial and residential real estate clients

Professional Education

Institute of Chartered Accountants of British Columbia – Member University of British Columbia – Bachelor of Commerce

Practice Areas

• Assurance services, including audit, review and compilation engagements
• Corporate and personal tax preparation and tax planning
• General business advisory services
• Advising family owned business on tax planning, succession planning and division of family business
• Providing advisory service on real estate transaction structuring to minimize tax impact
• Provides advisory services on accounting standards of Canadian real estate industry which includes development, project management, and real estate holdings

Key industries include:

• Real estate management, development, rental and marketing operations
• Home builders
• Manufacturing operations
• Medical and dental practises
• Law practises
• Non-profit and charitable organizations
• Personal tax

Community Affiliations

Shaughnessy Golf & Country Club – Current Member, Member of the Finance Committee and Past member of the Board

Royal and Ancient Golf Club of St. Andrews – Member

Thunderbird Golf Society – Past co-chairman and Treasurer

Professional History

Paul joined Wolrige Mahon LLP in 2003 after working 9-years with another local mid-size CA firm. Paul obtained experience and a variety of knowledge through audits and business engagements performed for clients in a wide range of industries. Paul was admistted as an audit partner in 2007. For the last 11 years Paul has specialized in providing services to the Entertainment and New Media industry. He also provides accounting, tax and business advice to small and medium sized businesses.

Professional Education

Certified Management Accountants Society of BC & Yukon – Member, 2003 University of Manitoba – Bachelor of Arts, 1989

Practice Areas

• Entertainment and New Media
• Film and television tax credit analysis and preparation
• Interactive digital median tax credit analysis and preparation
• Audit and accounting services related to tax credits
• Consulting on financial structuring
• Personal and corporate tax
• Cross-border tax

Other key industries:

• Hospitality
• Technology
• Medical professionals

Community Affiliations

Paul is active in the entertainment community attending various film festivals and trade forums.

Professional History

Rick Jagpal joined Wolrige Mahon LLP Tax Group in 2000 providing tax-related services to our primarily owner-manager client base. Rick was admitted as Tax partner at Wolrige Mahon in 2008.

Professional Education

Canadian Institute of Chartered Accountants CICA In-Depth Tax Course (Parts I, II, III) Advanced Tax Issues for the Owner-Manager Business Course Corporate Reorganizations Course Foundations in International Tax Course Financial Planners Standards Council – Member Duke University ExcEL Leadership Program Canadian Tax Foundation – Member Institute of Chartered Accountants of British Columbia – Member University of British Columbia – Bachelor of Arts (Economics)

Practice Areas

Services include:

• Corporate restructuring
• Estate and succession planning
• Mergers and acquisition strategies
• Personal financial planning

Examples Of Assignments

Rick’s client assignments in recent years have included:

• Structured the sale of private companies in various industries in a tax efficient manner. Sales proceeds ranging from $20 to $40 million.
• Advised on the restructuring, sale and succession planning for one of the largest non-bank commercial mortgage lenders in Canada.
• Advised on several ‘Butterfly’ reorganizations to divest $30 to $50 million of real estate amongst shareholders of private companies in a tax effective manner.
• Advised on estate planning for various private company owners with net worth in excess of $100 million.