banner ad

Accountants / Accounting Expert Witnesses

Sort Non-Featured Profiles by
< 1 2 3 >
Check for SynapsUs
Jay B. Abrams, ASA, CPA, MBA
4605 Lankershim Blvd.,Suite 716
No. Hollywood, CA 91602
----Multiple States-----
phone: 818-505-6008
fax: 818-761-2148
Jay B. Abrams, ASA, CPA, MBA, founder and head of Abrams Valuation Group, Inc. (AVGI), has over 25 years of experience as a Business Appraiser. Integrating theory and practice, he has valued businesses and consulted on mergers and acquisitions in a wide range of industries, provided valuations and discounts for fractional interests and restricted stock, and conducted independent statistical and mathematical research regarding problems facing businesses.

Mr. Abrams has made significant contributions to the science of valuing businesses. He has created 11 inventions, including financial models with dozens of original formulas to improve discount rate calculations, marketability & control adjustments, cash flow forecasting, ESOP valuations, and other applications. Mr. Abrams is the author of over 20 quantitative articles and two books:Litigation Support - Mr. Abrams provides expert testimony and damage calculations for lawsuits regarding Impaired Assets and Loss of Shareholder Value. He can help determine if a loss has occurred, provide a scientific basis for calculating the amount, and give expert testimony about his findings in court. His firm's credentials, detailed work product, and clear explanations create confidence among juries and judges, which can prove critical to the final outcome.

Background - Prior to founding AVGI, Mr. Abrams was a founding partner in the San Diego accounting firm of Thefeld, Finch and Abrams, headed the valuation practice of Pacific Corporate Valuations in La Jolla, California, and worked as a senior valuation economist for Arthur D. Little Valuation, Inc. and, in the 1970s, as an auditor for Arthur Andersen. He earned an MBA in Finance and Marketing from the University of Chicago, and a B.S. from California State University at Northridge. Mr. Abrams is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and is a certified public accountant (CPA).

New York Office: 718-771-0101 Phone / 718-771-6366 FAX

View Abrams Valuation Group's Consulting Profile.
Regression analysis is a statistical technique to measure the mathematical relationship between a dependent variable and one or more independent variables. In the context of the Market Approach in business valuation, the dependent variable is usually some variation of Fair Market Value (FMV), i.e., market capitalization in the Guideline Public Company method, selling price (IBA), or MVIC (Market Value of Invested Capital, Pratt's Stats).

11/25/2009 · Accounting
This article presents a discussion of the validity of using the mid-year convention from a different point of view than the March 2002 BVR article by Michael Dobner.

11/25/2009 · Damages
We all have used the Discounted Cash Flow (DCF) method. Many of us would agree that it is generally the best, most comprehensive, theoretically correct valuation model. It also has an empirical reason to be the best, which is that many of us calculate our discount rates using the Ibbotson data in the SBBI annual yearbooks, which are based on publicly traded stock data.

11/25/2009 · Damages
This article arose from an actual litigation. To protect the identity of the parties, I usefictional names.

It seems to me that healthy dialogue among practitioners is a useful tool in facilitating our growth as a profession. It is in that spirit that I wish to respond to my colleague, Chris Mercer’s recent article,[Citation Omitted] wherein he asserts that my misunderstanding of his Quantitative Marketability Discount Model (QMDM) explains the disparity in my results and his in calculating the discount for lack of marketability (DLOM). Accordingly, in this article I will

Jay B. Abrams
Helps business owners determine the value of their businesses, attorneys and financial professionals better represent and advise their clients, and virtually all professionals involved in business valuation do their jobs more efficiently.
Jay B. Abrams
Quantitative Business Valuation is the first authoritative work to guide professionals through the business valuation process with a quantitative--as opposed to qualitative--focus.
Check for SynapsUs
Norman Katz
Managing Partner
18881 Von Karman, Suite 1175
Irvine CA 92612
phone: 949-263-8700
fax: 949-263-0770
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
  • Check for SynapsUs
    Alistair Hynd
    5 Old Bailey
    London EC4M 7AF
    phone: 44-207-0028732
    fax: 44-207-0028895
    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
  • Check for SynapsUs
    Patrick Kilbourne
    201 S. Main St.
    Ste. 450
    Salt Lake City UT 84111
    phone: 801-321-6335
    Patrick Kilbourne, CPA/ABV, CMA, CGMA, CFE, CFF, MBA, MACC, is an expert in applying Finance, Accounting, and Economic Analysis to damage assessments, lost profits, and financial statement analyses.

    He earned a Master of Business Administration (MBA) degree from the University of Pennsylvania’s Wharton School of Business and a Master of Accountancy degree from Brigham Young University.

    Mr. Kilbourne is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), a Chartered Global Management Accountant (CGMA), and a Certified Fraud Examiner (CFE). He is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA).

    Currently a Director at Berkeley Research Group (BRG), he spent 9 years at LECG as a Director. Prior to LECG he was the head of Arthur Andersen’s Strategy Finance & Economic Consulting practice in Salt Lake City, where he oversaw accounting, intellectual property, economic consulting, and forensic accounting services.

    Patrick Kilbourne provides litigation support service to attorneys for both Plaintiff and Defense. He has been retained as an expert in numerous matters and has testified as an expert in both federal and state venues.

    Areas of Expertise:
    • Damages Analysis
    • Finance and Valuation
    • Forensic Accounting and Investigations
    • Intellectual Property
    • Labor and Employment
    View Patrick Kilbourne's Consulting Profile.
    Check for SynapsUs
    Gary G. Capata, CPA
    Kerrie Merrifield, CPA, CFF
    28202 Cabot Road
    Suite 245
    Laguna Niguel CA 92677
    phone: 949-364-0334
    fax: 949-364-0362
    Capata & Co. has been providing Forensic Accounting litigation support for over 25 years. Their expert auditing skills be used to provide an analysis of financial records in cases involving economic disputes, fraud, and theft investigation.

    Areas of Forensic Accounting Expertise:
    • Forensic Accounting and Investigations
    • Economic Damages
    • Business Valuation
  • Lost Profits Analysis
  • Fraud Investigation
  • Contract Non-Compliance
  • Gary Capata Forensic Accounting Expert PhotoGary G. Capata, CPA has over 35 years of experience as a Certified Public Accountant. He has substantial experience in Forensic Accounting and litigation support with qualifications as an expert witness in Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Francisco, Solano, and Fresno Counties.

    Mr. Capata utilizes unique and tested damage measurement methods to determine the extent of Financial Loss or Economic Damage. His expert auditing skills and investigations services have been called upon for matters involving financial disputes, fraud, and theft.

    Mr. Capata has been qualified to testify in Federal Court and U.S. Tax Court. He is available to present an opinion to support or oppose evidence submitted to the court. Mr. Capata's services are available to counsel representing both Plaintiff and Defense.

    Kerri Merrifield Forensic Accounting Expert PhotoKerrie Merrifield, CPA, CFF, is the Director of Litigation Support, Valuations, and Trust Administration at Capata & Co. She has over 25 years of public accounting experience with an emphasis in Forensic Accounting, litigation support, and CFO roles in various sized companies and industries.

    Ms. Merrifield has worked with various industries including entertainment, restaurant, and hotel. Her projects include, but are not limited to business valuations, economic damage analysis, income loss analysis, fraud investigations, business disputes, contract noncompliance, related damage analysis, writing business valuation reports, Rule 12 reports that are used in Federal courts, and testifying as an expert witness.

    View Capata & Co.'s Consulting Profile.
    Check for SynapsUs
    Victor P. Republicano, Jr., CPA, CGMA
    Director, Litigation Services
    875-A Island Drive, Suite 250
    Alameda CA 94502
    phone: 510-522-7111; cell: 510-219-7111
    fax: 510-580-7077
    Victor Republicano, Jr., CPA, CGMA 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 are his CGMA (Chartered Global Management Accountant) designation from the AICPA (American Institute of Certified Public Accountants); Diplomate status from the American Board of Forensic Accounting, and his Fellow status from the American College of Forensic Examiners, in addition to his affiliation with the Association of Certified Fraud 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
  • Check for SynapsUs
    Danny Dukes, MBA, CPA, CFE
    Managing Partner
    101 Avalon Ct.
    Canton GA 30115
    phone: 770-406-1820
    fax: 404-393-9019
    Danny DukeDanny 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
  • Check for SynapsUs
    David Ostrove, CPA, JD
    499 N. Canon Drive
    Beverly Hills CA 90210
    phone: 323-939-3400
    fax: 323-939-3500
    David Ostrove Estate Tax Law Expert PhotoDavid Ostrove, CPA, JD, Mr. Ostrove is a certified specialist in Taxation Law, certified by the California Board of Legal Specialization of the State Bar of California since 1975. He is also a California Certified Public Accountant since 1957 and a California Lawyer since 1960.

    Mr. Ostrove is a Professor of Law and Accounting at Southwestern University School of Law in Los Angeles. He is a Past President of the American Association of Attorneys-Certified Public Accountants and a Fellow of the American College of Forensic Examiners.

    Mr. Ostrove has authored numerous books on topics within his field of expertise including, "Advanced Corporate Tax Problems"; "Fiduciary Accounting For Estates And Trusts"; "Forensic Accounting" (2 Volumes); "California Community Property - What The CPA must Know"; "Analyzing Financial Statements After Enron - What The Lawyer Must Know"; and "Accounting and Auditing For Trusts & Estates (DVD)." He is a lecturer for the California CPA Foundation, California Continuing Education Of The Bar (CEB), and the Arizona CPA Society.

    David Ostrove has been providing litigation support for 35 years. He has testified in numerous cases in both State and Federal Courts. Mr. Ostrove has been employed by lawyers representing defendants and plaintiffs. He offers expert witness testimony in cases involving Legal and Accountant Malpractice, Business Valuations, Tax Accounting Issues, and Economic Damages. He carefully analyzes the facts, law, and accounting principles and presents supportable, timely, clear opinions.

    Mr. Ostrove has been given legal authority to act as a Special Master. His services are also available for Mediation and Arbitration.

    Areas of Expertise:
    • Breach of Fiduciary Duties
    • Trustee and Executor Negligence
    • Accounting Malpractice
    • Legal Malpractice
    • Probate and Trust Issues
    • Business Valuation
    • Economic Damages
    • Forensic Accounting Fraud
    • Analysis of Financial Statements
    • Lost Profits Calculation
  • Breach of Contract
  • Tax Matters - Gift, Estate, Income
  • Reasonable Value of Services
  • Tax Litigation Services
  • Bankruptcy
  • Bad Faith
  • Insurance - Professional Liability
  • IRS Matters
  • Auditor Negligence
  • Tax Preparer Negligence
  • View David Ostrove's Consulting Profile.
    David Ostrove
    The definitive Fiduciary Accounting Seminar. Designed for CPAs, attorneys, trust officers, estate administrators, attorneys who serve as trustees, executors, administrators, conservators and guardians. Interactive DVD
    Check for SynapsUs
    Alexander Schuler
    Head of Valuation Services
    General-Guisan-Quai 38
    Zurich 8022
    phone: +41 58 279 7635
    Alexander Schuler, CPA, is a Financial Expert who specializes in Business Valuations of public and private companies and for Intangible Assets such as technologies / patents, IPR&D, brands, customer relationships, and contracts.

    Mr. Schuler has over ten years of relevant experience as an international corporate advisor. Having worked in Germany, the United States, and Switzerland, he has extensive experience with national and cross-border valuation engagements. Mr. Schuler's background also includes three years with a global engineering company in their global Mergers & Acquisitions / Transactions team. Currently the Head of Valuation Services at Deloitte AG, Mr. Schuler is responsible for the growth and development of the Swiss valuation practice in Zurich and Geneva.

    Litigation Support - Alexander Schuler provides litigation support services to counsels representing both Plaintiff and Defense. He has served as a qualified expert witness in national and international projects. Mr. Schuler focuses on Business and Intangible Asset Valuations in the context of:
    • Transactions
    • Dispute Resolutions
    • Damages Calculations
  • Lost Profits
  • Purchase & Tax Accounting
  • Restructuring
  • View Alexander Schuler's Consulting Profile.
    Check for SynapsUs
    David E. Nolte
    888 S. Figueroa Street, Suite 2000
    Los Angeles CA 90017
    phone: 213-787-4100
    fax: 213-891-1300
    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, personal injury and employment damages, and a wide range of other financial advisory services. We serve the entire nation.
    8/12/2015 · Accounting
    The US Court of Appeals for the Ninth Circuit has opened the door significantly wider for those who wish to pursue qui tam False Claims Act suits by reversing a dismissal of two such matters. Ruling en banc in United States ex rel. Hartpence v. Kinetic Concepts, Inc., the Ninth Circuit has removed a prior restriction that any prior public disclosure must have originated from the whistleblower as well.

    A recent case addressed the interesting question of whether a corporation could serve as an expert witness. The matter involved a breach of fiduciary duty case coordinated with an appraisal proceeding, in re Dole Food Company ("Dole"). The defendants designated Stifel, Nicolaus & Company, Incorporated ("Stifel"), a corporation, to serve as their expert witness regarding the value of Dole.

    2/13/2015 · Patents
    Royalty arrangements within patent licenses have long been constrained by an almost 50 year old Supreme Court decision in Brulotte v. Thys Co that prevents collection of royalties after a patent has expired. The Justices have now agreed to revisit the precedent set by that often-criticized ruling in a current case, Kimble v. Marvel Enterprises, Inc.

    8/16/2014 · Accounting
    In a recent case involving the City of Pomona ("Pomona") v. SQM North America Corporation ("SQM"), Pomona alleged that SQM's importation of sodium nitrate for fertilizer caused a perchlorate contamination in the city. Although the district court excluded under Daubert the expert testimony of Pomona's expert witness on causation, the Ninth Circuit reversed the ruling, stating that "facts casting doubt on the credibility of an expert witness and contested facts regarding the strength of a particular scientific method are questions reserved for the fact finder". The case was remanded for trial.

    7/16/2014 · Accounting
    In association with general cost cutting measures over recent years, many companies have pressured their vendors to reduce fees. This downward pressure has extended to the accounting firms hired to provide independent audit opinions, resulting in a significant drop in audit fees. According to Audit Analytics, audit fees in 2012 were $472 per $1 million of revenue, the lowest amount since 2004. The question is whether audit quality has been sacrificed in order to achieve these reductions.

    4/24/2014 · Damages
    The Eastern District of Texas is well known for its intense patent activity and already provides early disclosure of infringement and invalidity contentions to facilitate faster resolution of these cases. The Court has now taken similar action by providing an option for accelerated damage discovery, including requiring a two week turnaround between defendant's production of potentially infringing sales data and plaintiff's good faith estimate of damages. Accomplishing this will require expert assistance immediately in the process. Even for cases that do not settle, this damage estimate will inform the Court's discovery decisions and resource allocations.

    2/7/2014 · Surveys
    In the course of affirming the district court's decision in Kraft Foods Group Brands LLC v. Cracker Barrel Old Country Store, Inc., 2013 WL 6017396, Judge Posner went a step further. While upholding the injunction, he ended his assessment with some comments "for future reference" when it comes to consumer surveys offered to demonstrate consumer confusion in support of a trademark infringement claim:

    A recently affirmed decision to grant judgment for the defendant as a matter of law highlights the importance of expert testimony that is consistent with previously-disclosed opinions presented in a Rule 26 report. In Rembrandt Vision Technologies, Inc. v. Johnson & Johnson Vision Care, Inc., the expert's testimony was struck because of critical discrepancies, leaving the plaintiff with no basis for claimed patent infringement.

    9/19/2013 · Legal Issues
    The decision in United States vs. Windsor (No. 12-301, June 26, 2013) by the U.S. Supreme Court (SCOTUS) to strike down Section 3 of the Defense of Marriage Act (DOMA) creates important tax issues and opportunities. These include potential refunds for same-sex married couples and their employers for years not closed by the statute of limitations.

    7/10/2013 · Damages
    A Delaware federal court recently closed the door on each of two possible paths to damages for Plaintiff in the matter of AVM Technologies, LLC v. Intel, Inc. (Civil Action No. 10-610-RGA). U.S. District Judge Richard G. Andrews granted Defendant's motion to exclude Plaintiff's expert, while also granting Defendant's motion in limine to preclude any proposed expert testimony from the inventor of the patent in question.

    6/18/2013 · Damages
    Lost compensation is a method of capturing economic damages in personal injury, medical Malpractice, wrongful termination, failure to promote and other similar torts.

    5/21/2013 · Damages
    In a unanimous opinion, the California Supreme Court clarified that trial courts may use either California Evidence Code Sections 801(b) or 802 to admit or exclude the expert's testimony.

    Electronic data comprises a large portion of discovery and provides efficiencies in searching and manipulating the data for further analysis.

    3/11/2013 · Damages
    Plaintiffs often desire short cuts to damage measurements. Given the cost of using experts employing proper methods and data, the temptation is obvious.

    1/22/2013 · Damages
    In re: Apple vs. Motorola, the parties sued each other for patent infringement involving smartphones. Seventh Circuit Judge Richard Posner, sitting by designation, threw out all damage witnesses for both parties on Daubert motions. Then, since both parties lacked damages testimony, he dismissed both cases with prejudice.

    An extraordinary amount of time is incurred in discovery asking for records that may not even exist, or asking for records that do exist, but the other side declines to produce records that were not requested using just the right terms.

    8/27/2012 · Expert Witnessing
    The following suggestions result from my experience serving as a witness, watching hundreds of other expert witnesses, and locating witnesses when servings as a confidential consultant. They are intended to help attorneys avoid common mistakes in selecting an expert witness.

    Appraisal disciplines have a confusing array of credentials. This occurs because:

    Intellectual Property licensing is big business, and is getting bigger. But most licensors do not earn as much as they should because they fail to perform royalty audits allowed under their license agreements.

    The IRS adopted a substantially revised Form 990 that calls for significantly expanded corporate governance disclosures.

    10/28/2005 · Expert Witnessing
    In many respects, the cross-examination of an expert witness is the same as for other witnesses. Some basics include: Be brief…Do not quarrel with the witness…Never ask a question to which you do not already know the answer…Avoid one question too many…and so on. However, there are some important differences

    7/20/2004 · Legal Issues
    If you want to improve your chances of success, commit these ideas to stone. Then follow them religiously.1. Keep it simple This is the greatest commandment, and the one most frequently violated. Too much information in a visual aid will confuse rather than clarify. Creativity does not mean complication. To achieve your goal, invoke the following guidelines

    Computers contain evidence useful in many human resource circumstances. Allegations of discrimination, sexual harassment, and unfair discharge are serious threats that are better understood by knowing what an employee did. Since computers are such a pervasive part of most employees' work lives, analysis of data stored on these computers helps address these issues

    Check for SynapsUs
    205 West Wacker Drive,Suite 918
    Chicago IL 60606
    phone: 312-229-1720
    fax: 312-229-1725
    Michael D. Pakter CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV focuses on accounting, forensic accounting, financial analysis, financial forensics, economic damages, business valuation and investigations. He has experience in lost profits / earnings, business interruption claims, analysis of financial transactions and balances, Court-ordered accounting, bankruptcy, fraud examinations, investigations and the reconstruction of incomplete, misstated and/or falsified financial information.

    Litigation Support - Mr. Pakter provides consulting and litigation support services to trial lawyers, trustees, examiners, receivers, business owners and managers and units of federal, state and local government. Many engagements combine financial analysis, economic damages determination, valuation issues, tracing procedures and/or other applications of Financial Forensics to assist in resolving complex commercial litigation and business disputes.

    Experience - Mr. Pakter has more than 35 years of experience in accounting, financial analysis, financial forensics, business economics, fraud examinations and investigations in diverse engagements and numerous industries, including more than 15 years of experience in economic damages and business valuations. He 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.
    Check for SynapsUs
    Scott D. Hampton, CPA, ABV, CFF
    500 North Market Place Dr., Suite 200
    Centerville Utah 84014
    phone: 877-328-9888
    Hampton IP & Economic Consultants, an investigative accounting firm, is a leader in the field of economic valuation, financial impact analyses, and litigation services. Our professionals are highly experienced in all phases of economic valuation and commercial litigation.

    Forensic & Investigative Services
  • Economic Remedy Calculations
  • Mediation Assistance
  • Expert Testimony
  • Fraud Investigations

  • We have the expertise to establish the impact of
  • Breach of Contract Disputes
  • Copyright Infringement
  • Fraudulent Behavior
  • Patent Infringement
  • Preliminary Injunctions
  • Royalty Disputes
  • Trade Dress Infringement
  • Trade Secret Misappropriation
  • Trademark Infringement

  • Scott D. Hampton is a CPA, ABV, CFF, and the founder of the Firm. He has over 27 years of forensic accounting experience valuing economic damages due to patent, trademark, and copyright infringement, and misappropriation of trade secrets.

    Selected Intellectual Property Cases
  • Prism Technologies v. Sprint Spectrum
  • GeoTag, Inc. v. Fifth Third Bank
  • Myriad Genetics v. Ambry Genetics Corp.
  • Nordstrom v. Beyond the Rack
  • Synchrome Technology v. LG Electronics
  • Creative Integrated Systems v. Nintendo of America
  • Oracle v. Rimini Street
  • Hamilton Beach v. Sunbeam Products
  • Medicis Pharmaceutical Corp. v. Acella Pharmaceuticals
  • U.S. Textile Printing v. Crew Knitwear
  • Carroll Shelby v. Factory Five Racing
  • Phillips Electronics v. BC Technical
  • Montana Camo v. Cabela's
  • New Jore Corp. v. The Home Depot
  • Ecast v. TouchTunes Music Corp.
  • Bell Helicopter v. H-S Tool & Parts, Inc.
  • Whatley v. Nike, Inc.
  • Steiner v. ABC Television, Inc.
  • Marilyn Manson v. Empire Musicwerks, et al.
  • Brian Murray v. Tony Hawk Skate Boards
  • OneSport U.S.A. v. OneSport Europe
  • Boca Research v. Midisoft
  • Tekmax v. Excide Battery
  • Coval v. Alpha Therapeutic
  • Milbar v. Medicis Pharmaceuticals
  • K2 v. Rollerblade
  • Laser Eye of San Francisco v. Laser Eye of Los Angeles
  • Bravo v. Kroger, Fred Myer
  • Financial Freedom Int’l v. International Credit Repair
  • Check for SynapsUs
    Heinz E. Ickert, CPA/CFF, CFE, CVA
    See Multiple Locations Below
    OH, FL USA
    phone: 614-464-3343 (OH) 941 343-7620 (FL)
    Heinz Ickert Forensic Accounting Expert PhotoHeinz E. Ickert, CPA/CFF, CFE, CVA, is a litigation and forensic expert with nearly forty years of experience in Forensic and Investigative Accounting and litigation support.

    Mr. Ickert has extensive experience in the investigation, detection, and deterrence of Fraudulent Activity on the part of employees, management, and other third parties. He has valued numerous privately held entities in potential merger and acquisition transactions or marital property settlement. His involvement in patent infringement, theft of trade secret, and copyright infringement, has included computation of damages incurred and evaluation of opposing parties' expert reports.

    Litigation Support - Mr. Ickert's experience includes working with both plaintiff and defense counsel as a consultant and/or expert witness. His verbal and written communication skills have assisted juries and Triers of Fact in arriving at sound conclusions based on the facts of the case and evaluation of damages based on computations supported by sound economic principles and accepted methodologies. Mr. Ickert is able to unwind complex financial transactions and complicated subjects and render them comprehensible in nontechnical everyday language. He has experience testifying in state and federal court.

    Heinz Ickert provides a full range of forensic accounting, investigative, and litigation support services to legal counsel including:
    • Deciphering complex financial transactions and structures
    • Explaining advanced economic and financial concepts
    • Assisting with discovery in the preparation of complete interrogatories and requests for documents
    • Suggesting inquiries to be made of opposing parties or opposing experts in deposition or trial
    • Evaluating the merits of a case from a financial and economic standpoint
    Areas of Expertise:
    • Business Valuation
    • Bankruptcy
    • Commercial Damages
    • Business Interruption
    • Intellectual Property Matters
    • Lost Profits
    • CPA Malpractice
    • Damage Calculations
  • Fraud Detection, Deterrence
  • Domestic Relations Disputes
  • Construction Claims, Project Audits
  • Shareholder Disputes
  • Contract Damages
  • Royalty Disputes
  • Mergers & Acquisitions
  • Impairment of Value
  • View Heinz Ickert's Consulting Profile.

    Ohio Office
    150 E. Mound Street
    Suite 312
    Columbus, OH, 43215
    Telephone: 614-464-3343
    Florida Office
    2015 S. Tuttle Ave.
    PO Box 1418
    Sarasota, FL 34230
    Telephone: 941-343-7620
    Check for SynapsUs
    L. Lamar Blount
    P.O. Box 2166
    Atlanta GA 30077-2166
    phone: 770-645-5989
    fax: 770-282-8410
    During 30+ years of serving the Healthcare Industry, Mr. Blount has served more than 300 clients in 30 states in the areas of Reasonable Charges (UCR), Medical Billing; False Claims, Regulatory Compliance, Reimbursement, Damage Quantification, and Financial Management.

    Mr. Blount is a Fellow and Certified Financial Professional in HFMA, member of the American Institute & Georgia Society of CPAs, and National Association of Health Underwriters, and has been an Arbitrator for American Health Lawyers Association. He has been admitted as an expert in multiple US District and State Courts and Administrative Hearings, and has testified for plaintiffs and defendants, providers, payors and government clients.

    A nationally recognized author, Mr. Blount has co-authored AMA’s best selling "Mastering the Reimbursement Process" book.

    Expertise Includes:
  • Accounting
  • APCs
  • Business Damages
  • Contractual Disputes
  • Cost Reports
  • DRGs
  • False Claims - Fraud
  • ICD & CPT Coding
  • Insurance
  • Rate Setting
  • Self Disclosure
  • Valuations
  • CV and Legal references provided upon request.
    Check for SynapsUs
    Tony Wayne
    6709 West 119th, Suite 443
    Overland Park KS 66209
    phone: 913-851-0027
    Tony Wayne Accounting Business Valuation Expert PhotoTony Wayne, CPA, CFF, CVA, CIRA, is a Certified Public Accountant with over 25 years of private industry senior operations experience.

    Background - After a diverse career spanning 15 years in Big 8 public accounting/consulting and private industry, Mr. Wayne founded IronHorse in 1998 with an emphasis on complex turnarounds and restructuring consulting, crisis management, advisory services, CFO services, and litigation support. IronHorse is an ideal solutions resource for the closely held, family owned middle, or small-market industrial firms in transition serving a six-state region including Nebraska, Iowa, Kansas, Missouri, Oklahoma and Arkansas. Visit their website at

    Litigation Support - Mr. Wayne is available to advise boards of directors, senior management, and corporate counsel in all litigation matters that can impact business practices, profitability, and continued viability. He maintains rigorous compliance with certifying and credentialing bodies and their regulations and scrutinizes the facts behind complicated forensic accounting and valuation issues.

    He is a member of the American Bankruptcy Institute, including the Business Reorganization Committee and Fraud Task Force. In addition, he is a member of the American Institute of CPA’s, the Association of Insolvency & Restructuring Advisors, the National Association of Valuation Analysts, and the Turnaround Management Association,

    Mr. Wayne's services include expert witness assistance (consulting and testifying), solvency opinions, rebuttal expertise, case assessment management, and services in other areas of dispute and pre-complaint, complaint, discovery, pre-trial, and settlement consulting.

    Forensic Services Include:
    • Fraud prevention, detection and response
    • Financial Reporting Fraud and Irregularity Forensic Audits
    • Electronic Evidence Analysis
    • Preservation and Securitization
    • Ponzi Scheme Analysis
    • Asset Searches, Public Records Searches, and Related Party Search and Documentation
    • Pink Sheet and Other Stock Scams
    • Private Placement Fraud Analysis & Investigations
    • Borrowing Base and other Bank Fraud Examinations/Investigations
    • Criminal Investigations
    Valuation Services Include:
    • Family Law
    • Mergers and Acquisitions-Buy & Sell Side Advisory
    • Estate Tax Returns
    • E.S.O.P Valuations
    • Disputes
    • Buy / Sell Agreements
    • Distressed Business Valuation
    • Plan of Reorganization Valuation
  • Liquidation Plan Valuation
  • Lost Profit and Damages Computations/Valuation
  • Solvency Opinions
  • Goodwill and Intangible Asset Fair Value Impairment Valuation
  • Lender & Private Equity Due Diligence / Portfolio Valuations
  • Exit, Succession, Wealth and Estate Planning
  • Valumetric Modeling and Template Development
  • View Tony Wayne's Consulting Profile.
    4/19/2016 · Economics
    Thirty years ago, in the midst of an early-season slump, George Brett told reporters, "The first thing I look for in the Sunday papers is who is below the Mendoza line." Brett, who went on to hit .390 that year for the Kansas City Royals, was referring to Mario Mendoza, a light-hitting shortstop for the Seattle Mariners whose surname became synonymous with hitting futility.

    3/15/2016 · Finance
    Two years ago, you finally closed the big merger deal you spent what seems like years working on. Perhaps, your business is tied to commercial real estate development, construction, or building materials. Just when you were ready to start that big ramp up, the bottom fell out.

    2/26/2016 · Damages
    Executive Summary: Imagine the extraordinarily unusual challenge of valuing a going-concern start-up enterprise yet to make their first sale which was completely destroyed by a casualty loss and never-reopened. Further complicated by the inherent ambiguity, risk and complexity of the embryonic development stage industry in which they were attempting to operate and succeed.

    1/20/2016 · Taxation
    In certain situations, the sale of an operating entity as a going concern in a receivership proceeding is a viable alternative to seeking relief under the Bankruptcy Code. Receivership going-concern sales may be especially appropriate in complex situations where enterprise value is declining, but the company is not hopelessly insolvent. This article briefly highlights those conditions, factors, situations and circumstances that may contribute to or impede a successful going-concern transaction within a court-supervised commercial receivership.

    < 1 2 3 >