Raymond Jee is a consultant in the Litigation and Forensic Consulting Services Group in the San Francisco office of Hemming Morse, Inc.  A Certified Public Accountant with Accreditation in Business Valuation, Certified in Financial Forensics, and a Certified Fraud Examiner, he has been providing litigation services since joining HMI in 1991. Raymond has assisted clients in many areas of the litigation process, including discovery of relevant documents and information, organization and analysis of financial data, calculation of economic damages, writing expert reports, preparation of trial exhibits, presentation of opinions at mediation, arbitration or trial, and

expert testimony.  His litigation consulting experience covers a broad range of case issues, including merger and acquisition disputes, business dissolution and shareholder disputes, accountants’ professional liability claims, intellectual property damages and royalty audits, construction claims, antitrust claims, breach of contract, determination of lost earnings, business valuation analyses, and fraud investigations. Before joining HMI, Raymond was Manager of Internal Audit for a Fortune 100 diversified electronics manufacturing company. This experience included mergers and acquisitions due diligence, analysis and evaluation of complex cost accounting systems, review of operating procedures and controls, calculation of claims arising from intellectual property rights, and review of compliance with governmental regulations. He also spent 10 years at “Big-Four” accounting firms performing financial audits of a wide array of public and private companies of all sizes and industries. Raymond holds a Bachelors of Business Administration in Accounting from the University of Hawaii.