Kristie L. Bernier, CPA

kbernier@ingardus.com Indianapolis Main: (317) 917-1176 Indianapolis Forensic Services: (317) 733-3500

Kristie has 20 years of accounting experience in a wide variety of areas including Big 4 audit experience, assistant controllership, director of planning and budgeting, senior credit analyst for insurance companies and leading insurance regulatory compliance examinations. She is versed in both GAAP and statutory accounting and specializes in forensic projects.

Kristie is a certified public accountant. She has a Bachelor's of Science in accounting from Butler University.

Kristie's past employment includes Ernst & Young LLP, ADESA Impact, Standard Life Insurance Company of Indiana, Federal Home Loan Bank of Indianapolis, and MEDLAB.

Edward M. Cambra, CPA, CFE

ecambra@ingardus.com Indianapolis: (317) 733-3500

Ed has more than 35 years of diversified accounting experience in the investigative accounting field and several other industries. He has significant experience with manufacturing, agribusiness, the petroleum industry, distribution systems, data processing, retail and service sectors and others. Ed has participated in numerous depositions, appraisals, mediations, and as a consulting or expert witness.

Ed is a certified public accountant and certified fraud examiner. He has a Bachelor's of Science degree in business administration from the University of Colorado and a Bachelor of Science degree in accounting from Metropolitan State College in Denver, Colorado.

Ed's past employment includes over 25 years with Johnson, Cambra & Sherwood, Inc. (JCS) and its various predecessor organizations. JCS specialized in forensic accounting services for both claim review and litigation. Additionally, Ed formerly held various accounting positions at Thomson Consumer Electronics, Roland's of Bloomington, Home Petroleum Corporation, Graftek, Inc., Pure Gro Corp., Anderson, Doty & Company, PC, and National Controls, Inc.

Sheri L. Hammonds

shammonds@ingardus.com Cincinnati: (513) 530-0080

Sheri has nearly a decade of experience in the forensic accounting field, acting as a manager and accountant for a multi-office firm. Sheri is well versed in the development of detailed numeric analysis and ledger reporting.

Sheri has her Bachelor's of Science degree from the University of Akron with an emphasis in Civil Engineering and Construction Technology.

Sheri's past employment includes nearly ten years with Johnson, Cambra & Sherwood, Inc. (JCS). JCS specialized in forensic accounting services for both claim review and litigation. Additionally, Sheri formerly held various positions at Edwards & Kelcey, Grinnell Tyco and RCI Systems.

Michael G. Sherwood, CPA, CFE, CFF

msherwood@ingardus.com Cleveland: (440) 846-1221

Mike has more than 30 years of diversified accounting experience in the investigative accounting field and several other industries. He has significant experience with many different manufacturers, retailers, wholesalers and service businesses, such as restaurants, trucking, the medical, legal, sales and other professions, motels, machine shops and a multitude of others. Mike has participated in numerous depositions, appraisals, mediations, and as a consulting or expert witness.

Mike is a certified public accountant, certified fraud examiner and certified in financial forensics. He has an MBA and Bachelor's degree from Cleveland State University.

Mike's past employment includes over 20 years with Johnson, Cambra & Sherwood, Inc. (JCS) and its various predecessor organizations. JCS specialized in forensic accounting services for both claim review and litigation. Additionally, Mike formerly held various accounting positions at his own private practice and with Cuyahoga Landmark, Inc., Lutke & Associates, Inc., Walthall & Drake, Touche Ross & Co., and Kiplinger and Co.

Robert D. Vaccari, CPA, CFE

rvaccari@ingardus.com Cincinnati: (513) 530-0080

Robert has over a decade of diversified accounting, auditing, tax and consulting experience. Robert was a Revenue Agent working with local and regional certified public accounting firms auditing across multiple industries. Robert has expertise with businesses in the fields of manufacturing, service, retail, construction and wholesale.

Robert is a certified public accountant and certified fraud examiner. He has an MBA and Bachelor's degree withfrom the University of Cincinnati.

Robert's past employment includes five years with Johnson, Cambra & Sherwood, Inc. (JCS). JCS specialized in forensic accounting services for both claim review and litigation. Additionally, Robert formerly held various positions at the Internal Revenue Service and D F Electronics.

Through a business collaboration with Cain & Associates Investigative Accountants, Inc., we are pleased to have the following individuals participate with the Ingardus team:

Shannon M. Cain, CPA, CFE

scain@ingardus.com Cleveland: (440) 846-1221

Shannon founded Cain & Associates Investigative Accountants, Inc. in 1998 to provide loss accounting services primarily to the insurance industry. She specializes in evaluating losses due to business interruption, employee dishonesty, third-party liability, lost wages and property damage. With over 25 years of experience in the field of forensic accounting, Shannon has assisted adjusters and attorneys in the claims analysis process and provided expert testimony.

Shannon is a Certified Public Accountant and Certified Fraud Examiner. She received her Bachelor's of Science in Business Administration from John Carroll University in University Heights, Ohio and began her career as an auditor at Ernst & Whinney (now Ernst & Young).

Kimberly A. Thomas, CPA

kthomas@ingardus.com Cleveland: (440) 846-1221

Kim has been with Cain & Associates Investigative Accountants, Inc. since 1998. With over 20 years of diverse accounting and consulting experience, she specializes in insurance loss accounting relative to employee dishonesty, business income, extra expense and property damage claims. She has also assisted attorneys with damage measurement and provided expert testimony.

Kim is a Certified Public Accountant. She received her Bachelor's of Science in Accountancy from Miami University in Oxford, Ohio.

Cynthia E. Allen, CPA

callen@ingardus.com Cleveland: (440) 846-1221

Cynthia has been with Cain & Associates Investigative Accountants, Inc. since 2007. Prior to that, she spent nine years in finance-related roles in the manufacturing and distribution sector. She specializes in measuring business interruption claims and employee dishonesty losses. She has assisted attorneys in commercial disputes and provided expert testimony.

She received her Bachelor's of Science in Accounting, International Economics and German from Westminster College in New Wilmington, Pennsylvania.