Accountants / Accounting

Victor Republicano, Jr., CPA is an accounting and consulting practitioner, who has provided professional services to business owners, corporate management, lawyers and their clients, since 1977.

Mr. Republicano provides assistance in all phases of the litigation process, from strategy sessions early in the dispute, through settlement negotiations, and trial. Among his distinguishing achievements is his Diplomate status from the American Board Forensic Accounting and the American College of Forensic Examiners. Mr. Republicano has extensive experience in providing litigation consulting services and expert testimony in a wide variety of areas. His litigation consulting projects have included damage assessment and analysis, inspection and reconstruction of accounting records, pre-trial preparation, expert testimony, witness preparation, courtroom assistance, and post-trial consultation with counsel. He has served as an expert witness in over 100 cases, including matters in state and federal court, administrative proceedings, and alternative dispute resolution forums.

Mr. Republicano is experienced in small business consulting, accounting and auditing, publicly traded companies, and litigation services. His industry experience includes: Ag-Chem, Construction, Distribution, Financial Institutions, High-Tech, Manufacturing, Network Marketing, Non- Profit Organizations, Professional Services (Architects, Engineers, Law Firms, etc), Securities and Retail. Mr. Republicano has assisted a variety of companies with IPO's, private placements and statutory filings with the Securities and Exchange Commission. He also has provided extensive consultations to entrepreneurs and others and other non-public business owners regarding mergers and acquisitions, inventory control systems, credit and collections management, and property lease analyses.

Litigation and Other Services:

Accounting Alternate Dispute Resolution (Mediation, Referee, Special Master) Business Valuations Construction Claims Contract Disputes Expert Witness Damage Calculations and Assessment Economic Loss White Collar Crime	Forensic Accounting Fraud Insurance Claims Investigative Services (accounting, finance, business and trade practices) Lost Profits Personal Injury Reconstruction of Accounting Records Witness Preparation

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MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 30 years.

Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals.

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics.

Areas of Expertise Include:

Banking Operations/Administration

Check Fraud

Lending Policies, Custom and Practice

Loan Underwriting & Credit Administration

Sub Prime Loan Originations, Underwriting, Securitizations & Servicing

Bankruptcy, Foreclosures and Workouts

Trust & Fiduciary Issues / Operations

Securities Brokerage & Investments

Valuations & Damages Analysis

Forensic Accounting

Employment / Compensation

Real Estate Brokerage & Management

Title Insurance & Escrow

Real Estate Appraisal & Transactions

Insurance Industry Custom & Practice

Insurance Coverages / Claims Handling

Insurance Bad Faith

Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers.

Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:

Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail

Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets

Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.

Other Services Include

Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services

Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation

Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.

Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets

Carol A. Fidler Kayes is currently practicing as C. A. Fidler & Associates, Inc. She provides a full range of accounting and tax services, valuation and litigation support, with emphasis on Valuations for Employee Stock Ownership Plans, Estate and Gift Tax. Valuations are provided for various industries, including services and manufacturing. Ms. Fidler has given Expert Witness testimony in several cases in Franklin County, Ohio and in other counties of Ohio for divorce, bankruptcy, ESOP-related cases, personal injury and wrongful death.

Thomas D. Collins, CPA/ABV, CFA, MBA, specializes in Forensic Accounting, Business Valuation, Divorce and Tax Issues, and Damage Calculations. His background experience includes several years at Arthur Anderson as a Senior Business Consultant and several years at Black & Company as a Certified Public Accountant. Mr. Collins has earned an Accredited in Business Valuation (ABV) designation and the Certified in Financial Forensics (CFF) designation from the AICPA. He has also earned the right to use the prestigious Chartered Financial Analyst designation.

Mr. Collins's clients include companies in the following industries: automobile, construction, estate / family partnerships, farming / food processing, real estate, restaurant, professional practices, manufacturing, retailers, service companies, and high tech companies. His business valuation services are offered to companies whose revenues range from less than $100,000 to $200,000,000.

Consulting Services Include:

Forensic Accounting Business Valuations Tracings Shareholder Disputes Divorce Calculations Estate and Gift Taxes

Economic Damages Fairness Opinions Spousal Support Analysis Divorce Issues Tax Issues ESOP

Professional Affiliations:
American Institute of CPAs / Member of the Forensic & Valuation Section
California Society of Certified Public Accountants / Member of Litigation Section
Chartered Financial Analysts Institute

View Expert Witness Profile.

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Danny F. Dukes and Associates, LLC is a Forensic Accounting Firm that specializes in expert witness and litigation support services. We have investigated fraud and various financial transactions. We are extremely knowledgeable in all aspects of laws pertaining to financial transactions and lending transactions.

Our founder, Danny F. Dukes, has spent over 28 years in the financial institutions and mortgage industry. Danny understands all aspects of mortgage and financial institution transactions.

As a consultant, he has assisted community banks with investment management, asset liability management, investment banking, compliance issues, internal audit, bank operations, bank policies and general accepted accounting principles. He has assisted in a capital raise for de-novo banks. He has also served as a lead on the selection of data processing solutions and transition teams for mergers and acquisitions.

Areas of Expertise:

Bank Fraud & Embezzlement Bank Operations & Practices Cash Management Check Processing / Check 21 Check Kiting Deposit Accounts Electronic Transactions / ACH, ATMs Embezzlement

Loan Administration Money Laundering Payment Processing & Fraud Detection/Prevention Royalty Audits Damage Computation Claims Analysis Determination of Compliance

Our analysis and research combined with unique presentation techniques have resulted in an unequaled track record in successful court cases and client recoveries. Our personnel are full time and fully focused on the services we provide. We thoughtfully incorporate technology into our work to provide great results at a more reasonable cost. Our expertise encompasses damages analysis, lost profit studies, business & intangible asset valuations, fraud investigations, statistics, forensic economic analysis royalty audits, strategic & market assessments, competitive surveys, analysis of computerized data including computer forensics, and a wide range of other financial advisory services. We serve the entire nation.

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Michael D. Pakter is an expert in Financial Analysis. He has more than thirty years experience in financial analysis, financial forensics, accounting and internal investigations in diverse engagements and numerous industries. Mr. Pakter has participated in public hearings and alternative dispute resolutions, submitted expert reports in several jurisdictions and testified in arbitrations, regulatory proceedings and State, Federal and Bankruptcy Courts.

Areas of Expertise include, without limitation:

Lost profits, actual and compensatory economic damages

Reconstruction of accounting records

Valuation of distressed businesses and/or in turnarounds and bankruptcies

Plan feasibility, solvency determination and preference analysis in bankruptcy proceedings

Reasonableness of management’s forecasts, projections and assumptions

Analysis of costs, charge backs and cost accounting methods in Manufacturing, Distribution and Transportation

Costs of construction and rehabilitation and landlord/tenant disputes

State & Local Government vendor audits and financial analysis of program revenues and costs

Northern California Office 2200 Powell Street, Suite 590 Emeryville, CA 94608

Southern California Office 660 S. Figueroa Street # 1000 Los Angeles, CA 90017

Seattle, Washington Office 1325 4th Avenue #1730 Seattle, WA 98101

Nora Ostrofe provides affordable, efficient, and professional expert consultation services to plaintiff and defense counsel and will work within your budget and timeline.

She is available to make complementary MCLE presentations to your firm or professional group on topics of professional interest within the field of forensic economics.

She also writes frequently for attorney publications and will, upon request, compose articles on topics of professional interest within the field of forensic economics.

She performs Fair Market Valuations of physician contracts for Stark Law compliance for Community Medical Centers of Fresno, California.

Her credentials include: B.A. – Economics – U.C.L.A.; Certificate in Accounting – U.C. Berkeley; Masters in Business Administration – St. Mary’s College.

She is a Board Member of the American Rehabilitation Economics Association (AREA), a past Board Member of the Educational Quality Assurance Board of the National Association of Certified Valuation Analysts (NACVA), and an active member of the National Association of Forensic Economics (NAFE) and the Collegium of Pecuniary Damage Experts.

Practice areas include (but are not limited to):

• Agricultural / Crop Loss
• Asbestos / Toxic Torts Litigation
• Business Interruption
• Business Valuation
• Class Action
• Construction
• Elder Abuse
• Employment / Wrongful Termination
• Fair Market Valuation of Physician Contracts
• Fraud / Embezzlement
• Life Care Plan Valuation
• Marital Dissolution
• Maritime / Jones Act Litigation
• Medical Expense Valuation
• Medical Malpractice
• Mortgage Fraud Litigation
• Personal Injury
• Wrongful Death

View Expert Witness Profile.

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