Mr. Collins is a Certified Public Accountant, Controller and Chief Financial Officer. He started his career in 1970 at Main Lafrentz & Company (subsequently merged with KPMG Peat Marwick). In 1976, he joined National Education Corporation where he served as Controller for a number of divisions and subsidiaries. This provided Mr. Collins with experience in the day-to-day administration, operation and accounting needs of a business.

In 1984, Mr. Collins joined Allied Education Corporation as Controller and Chief Financial Officer. He has first-hand experience in the bankruptcy system, having been a key financial officer charged with the administration of the bankruptcy estate for Allied Education where he met Mr. Mosier who was appointed Chapter 11 Bankruptcy Trustee in 1991. Since then, he has also served as Executive Vice President of United Education & Software, a company that once generated $100 million in revenues and was publicly traded on the NASDAQ. Mr. Collins was part of a team headed by Mosier as CEO to sell a number of schools in order to maximize the value of these assets for the benefit of creditors.

Because of his strong fiscal orientation, Mr. Collins heads the quantitative side of Mosier & Company. He oversees most operating and real estate cases providing both the operating cash pro forma for going forward and the financial history of the project (as may be required by the Court and or the Parties). Accurate score keeping and compliance with both regulatory issues and court procedures is essential to any company that finds itself doing business under the supervision of the Court. He oversees the bookkeeping area including checks and balances as mandated by some of the Federal oversight agencies including the US Trustee’s office and the Inspector General’s office of the Department of Justice.

As a team where Mr. Collins brings the skills as an accountant and Mr. Mosier brings the perspective of an experienced fiduciary, they have been tapped several times by the Courts to prepare neutral accountings and serve as the Court’s expert witness on the financial aspects of a case. This has generated a significant number of Referee and Expert Witness assignments, in addition to being Court’s Expert on occasion.

Mr. Collins earned a Bachelor of Science degree at Fresno State College in 1970 and became a Certified Public Accountant in 1973. He is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants. He has completed the course on insolvency accounting conducted by the Association of Insolvency Accountants and Restructuring Advisors of which he is also a member.

Mr. Collins is a member of Orange County Chapter of the California Society of Certified Public Accountants where he coordinated continuing education courses. He is a member of the California Receivers Forum and Associate Editor of Receivership News. Mr. Collins has lectured on accounting and tax issues at Loyola IV (a three-day intensive course on the A-Z of Receivership). He is a member of the California Bankruptcy Forum.