David L. Larsen (Managing Director, Alternative Asset Advisory of Kroll)

David L. Larsen

Managing Director, Alternative Asset Advisory of Kroll

David Larsen is a managing director in the Alternative Asset Advisory practice, based in Seattle, Washington and a
Kroll Institute Fellow. He has more than 37 years of transaction and accounting experience. He specializes in fair value
accounting, specifically for valuation, accounting and regulatory issues faced by alternative asset managers and
investors. David advises leading private equity managers and institutional investors and has advised numerous
strategic and private equity acquirers in all areas of mergers, acquisitions, joint ventures, divestitures and valuationrelated matters.

Prior to joining Duff & Phelps (rebranded as Kroll), David was a Partner in KPMG’s Transaction Services practice, where
he was the segment leader of KPMG’s U.S. Institutional Investor practice. He served for 13 years in KPMG’s Seattle,
Düsseldorf and Prague audit practices before moving full time to advisory work.

David advises leading private equity managers and institutional investors and has advised numerous strategic and
private equity acquirers in all areas of mergers, acquisitions, joint ventures, divestitures and valuation-related matters.
He provides valuation policy and process assistance to a number of the world’s largest institutional limited partner
investors and some of the world’s largest alternative investment managers.

David is a member of the International Valuation Standards Council (IVSC) Standards Review Board, an advisor to and
has served as Vice Chair of the International Private Equity and Venture Capital Valuations Board (IPEV), which in 2018
released updated its International Private Equity Valuation Guidelines and serves as a member of the American
Institute of Certified Public Accountants (AICPA) PE/VC Practice Guide Task Force. David’s past professional affiliation
and advisory experience includes serving as a special advisor to the Institutional Limited Partners Association; board
member, project manager and technical advisor to the Private Equity Industry Guidelines Group and was instrumental
in developing and drafting the Private Equity Industry Guidelines Group’s Valuation and Reporting Guidelines;
member of the Financial Accounting Standards Board’s Valuation Resource Group responsible for providing the board
with input on potential clarifying guidance on issues relating to the application of the principles of FASB ASC Topic 820,
Fair Value Measurements; and a member of the AICPA Net Asset Value Task Force.

David received an M.S. in accounting from Brigham Young University’s Marriott School and his B.S. in accounting from
Brigham Young University. He is a Certified Public Accountant licensed in California and Washington. David is a CEIV
credential holder, is a member of the AICPA and the California and Washington Society of Certified Public Accountants
and is a FINRA Series 7, 24 and 63 registered representatives.

Srividya Gopal (Managing Director & Southeast Asia Leader, Valuation Advisory Services of Kroll)

Srividya Gopal

Managing Director & Southeast Asia Leader, Valuation Advisory Services of Kroll

Srividya is Managing Director & Southeast Asia Leader, Valuation Advisory Services at Kroll. She set up American
Appraisal Singapore operations in 2012, which later got acquired by Duff & Phelps which has now been rebranded as
Kroll. She is the Chair for Kroll’s Asia Pacific Management Committee and a member of the firm’s Global Leadership
Team.

She has 25 years of experience in valuations, transactions and management consulting. She has advised numerous
companies on valuations for the purposes of financial reporting, transaction, restructuring, taxation, dispute
resolution and financing.

She is a former member of the Institute of Valuers & Appraisers of Singapore (IVAS) Council and chaired their
Professional Development Working Group. She is a former member of the global Regulatory Board of the Royal
Institution of Chartered Surveyors (RICS). She is a member of the Intangible Asset Disclosure Industry Working Group
set up by Singapore Government agencies.

Srividya has advised several global and Asian clients across a variety of sectors such as technology, life sciences,
manufacturing, consumer products, energy & resources etc.
Srividya has published various articles on valuation, PE/VC and M&A, and has been interviewed by several television
channels, newspapers and magazines. She is a regular speaker at conferences and seminars.

Srividya is a registered Chartered Valuer & Appraiser (CVA) with IVAS, Member of the RICS (MRICS) and successfully
completed the Certified in Entity and Intangible Valuations (CEIV) training and examination. She also has a Post
Graduate Diploma in Management (equivalent to MBA), is a Graduate of the Institute of Cost & Works Accountants of
India and a Bachelor of Commerce.