banner ad

Visit Spiegel website
Deposition Designation Station

Accounting: Auditing Expert Witnesses

Sort Non-Featured Profiles by
< 1 2 >
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
    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
    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
    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
    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.

    Check for SynapsUs
    EJ Janik, CPA, CFF, CFE
    Plaza of the Americas
    600 N. Pearl Street, Suite 2255, LB 140
    Dallas TX 75201
    phone: 214-720-9192
    fax: 214-720-9193
    EJ Janik Accounting Expert PhotoEJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 33 years of professional experience. He specializes in financial audits, compilations and reviews, consulting for commercial litigation, antitrust matters, engineering and construction matters, real estate, and bankruptcy / business reorganizations matters. Mr. Janik holds a Master of Science in Accounting from Louisiana State University and a Bachelor of Commerce from Rice University. He is a member of the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants.

    Mr. Janik has provided over 150 financial audits and consulted in over 615 business disputes. He has provided expert testimony in over 74 matters including trial testimony in 46 trials in 8 states. Mr. Janik's accounting services include Damages/Lost Profit analysis, Forensic Accounting, Fraud Investigations, Fact Finding, Financial Analysis, and Expert Witness Testimony when necessary.

    Litigation Experience:
    • Antitrust/Pricing Issues
    • Audits
    • Bankruptcy Analysis
    • Business Interruption
    • Business Valuation
    • Construction Claims
    • Contract Disputes
    • Cost Determinations
    • Criminal Investigations
    • Damage Analysis/Critiques

  • Debt & Capital Analyses
  • Dispute Resolution
  • Due Diligence
  • Environmental Claims
  • Feasibility Studies
  • Forensic Accounting
  • Fraud Investigation/Analysis
  • Hazardous
  • Waste/Remediation
  • Insurance Claims

  • Lost Profits
  • Mergers & Acquisitions
  • Real Estate
  • Royalties, Commissions, Income
  • Solvency
  • Superfund/Environmental Claims
  • Tracing
  • Valuations
  • Wastewater
  • White Collar Crimes
  • Mr. Janik is also uniquely qualified to measure construction claims and damages. With over 11 years of construction experience, he has accumulated over 13,000 Engineering and Construction (E&C) auditing hours, 10,000 E&C consulting hours, and 15,000 E&C supervised hours.

    Construction Claims Services include:
    • Acceleration
    • Change Orders
    • Costs
    • Defective Plans
    • Differing Site and Concealed Conditions
    • Direct Costs
    • Disruption
    • Evaluating Claims
  • Indirect Costs
  • Overhead
  • Payroll Fringe Burdens
  • Profit
  • Pre-Qualification Filings
  • Superfund / Hazardous Waste Sites
  • Terminations
  • Other Construction Issues
  • View EJ Janik's Consulting Profile.
    Check for SynapsUs
    Christopher G. Linscott, CPA, CFE, CIRA
    3443 N Campbell Avenue, Suite #115
    (See Eric A. Lee's Address Below)
    Tucson AZ 85719
    phone: 520-884-0176
    fax: 520-884-8767
    Keegan, Linscott & Kenon, PC (KLK) is a full service accounting firm with over 20 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.

    KLK's litigation support team assists clients and their attorneys to prepare for the financial and economic facets of settlement or trial proceedings. They perform in depth analyses and provide clear and detailed explanations of findings. They assist attorneys as consultants or in the court in a wide range of cases and investigations. Their role can involve fact finding, discovery, settlement negotiations, trial support, and expert witness testimony.

    The professionals at KLK have testified as experts in Federal, District, Bankruptcy, State, and Tax Courts, as well as before arbitration panels. They have the proven ability to develop and communicate compelling analyses of accounting, economic and financial information to judges and juries in plain, simple language through affidavits, written reports, oral testimony, and trial graphics.

    Litigation Support Services::
    • Analyze damages involving commercial litigation and damages involving individuals, including lost profit analysis, owner disputes, employee/employer disputes, personal injury, and business interruption claims
    • Evaluate opposing party's financial damages report to uncover any hidden facts or missing information in a business damages case
    • Divorce litigation, including analysis of sole and separate property issues
    • Locate hidden assets
    • Analyze preference claims, inter-company transfers of assets, and fraudulent conveyances
    Christopher Linscott Forensic Accounting Expert PhotoChristopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan, Linscott & Kenon, PC, and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has over 25 years of ex­perience in public accounting.

    Mr. Linscott specializes in the areas of Litigation Support, Bankruptcy Reorganization, Fraud Investigations and Prevention, and Business Consulting. He has served clients in industries including construction, health care, home builders and developers, law firms, manufacturing and distribution, non-profit, professional services, real estate, restaurant franchises, retail service, and wholesale.

    Mr. Linscott is a Member of the Arizona Society of CPA's, American Institute of Certified Public Accountants, National Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, and a Director of the Board of Directors at Bashas’.

    Eric Lee Forensic Accounting Expert PhotoEric A. Lee, CFE, is a Principal and Phoenix Practice Leader in the Consulting Services group of KLK. A Certified Fraud Examiners, he serves in testifying expert and consulting expert roles in litigation, forensic accounting, fraud and investigation services, and criminal matters both in the United States and internationally.

    Mr. Lee has extensive experience conducting complex financial analysis and forensics related to multi-million dollar fraud schemes, analysis of complex financial accounts and transactions, fraudulent transfers and conveyances, analysis of securities transactions, international investigations, and loss and damages calculations.

    Prior to his career in consulting services, Mr. Lee spent over seven years as a Special Agent with the Federal government. During his tenure as a Special Agent, he investigated criminal and civil violations relating to fraud, money laundering, theft and embezzlement, public corruption, and tax evasion.

    Mr. Lee has prepared expert reports, affidavits and disclosures, and testified/presented as an expert in Federal, State, and Tribal jurisdictions.

    Eric Lee's Scottsdale / Phoenix Office
    8800 N. Gainey Center Drive, Suite 278
    Scottsdale, AZ 85258
    Phone: 480-374-6394
    Fax: 520-884-8767

    View Keegan, Linscott, & Kenon's Consulting Profile.
    Check for SynapsUs
    Christopher Morse
    8365 North Fresno Street, Suite 110
    Fresno CA 93720
    phone: 559-389-5700
    fax: 559-389-5701
    Our firm provides forensic accounting, litigation support, business valuations in addition to our tax and audit practice. We specialize in the areas of Health Care, Manufacturing and Distribution, Real Estate Construction, Agri-Business, and Information Technology.

    For more information, please contact us or visit our website.
    Check for SynapsUs
    Jack Young, ASA—MTS/ARM, CPA
    President, CEO
    902 Hemenway Street
    Winters CA 95694
    phone: 530-795-5536
    fax: 866-421-1108
    Jack Young Valuation Expert PhotoJack Young, ASA—MTS/ARM, CPA is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers specializing in Machinery and Equipment Appraisals (MTS) and Appraisal Review (ARM/MTS). He is also a Certified Public Accountant (CPA). Mr. Young has also been awarded a Master Personal Property Appraiser (MPPA) designation from the National Auctioneers Association. He has thousands of hours experience as an Equipment Appraiser and is an active member of the Northern California Chapter of the ASA, where he serves as Past Chapter President.

    In addition to his CPA designation and background,Mr. Young worked for many years as an auctioneer and auction manager of machinery and equipment and business assets. His experience in Auditing, Accounting, Financial Analysis, and Auctioneering provides a strong base for the asset valuation concepts embraced by the Uniform Standards of Professional Appraisal Practice (USPAP) and the appraisal industry today. As an equipment appraiser, Mr. Young performs Certified / Qualified Equipment Appraisals in Northern California and Western Nevada.

    As an accredited Senior Appraiser with an Appraisal Review designation in the specialty of Equipment and Machinery, Jack Young provides valuable litigation support services. As an expert witness, he offers defendable USPAP machinery and equipment appraisals that can withstand the scrutiny of the legal system and has experience testifying in trials and depositions. Mr. Young teaches and co-authored the ASA Appraisal Review classes for the ARM designation. His services are available to attorneys for plaintiff and defense.

    Areas of Specialization
    • Construction Equipment Appraisal
    • Manufacturing Equipment Appraisal
    • Agricultural Equipment Appraisal
    • Restaurant Appraisal
    • Food Processing Equipment Appraisal
    • Aircraft Appraisal
  • Truck Appraisal
  • Cost Segregation Studies
  • Business Combination
  • Fire
  • Insurance
  • Liquidation
  • View Jack Young's Consulting Profile.
    Appraising inventory is generally one of my least favorite assignments; in the case of fire loss, however, even a static inventory can become more interesting, if only because of its absence. Combined with an absence of appropriate record keeping, the process of valuing the lost stock takes us into a level of detective work that can be both frustrating and rewarding.

    How do we appraise equipment that's been destroyed or stolen? Of course we hope for good records - photos, equipment lists, maintenance records - but rarely are those available. Often whatever records might have existed have been lost in the same fire that destroyed the equipment. In most of the fire cases we've been called into, the underlying problem can be that either that the insurance company doesn't agree with the loss value submitted by the claimant or that nobody can confirm what has actually been lost.

    Equipment appraisers often claim expertise in particular markets. And we do often become experts through our experience in valuing a particular industry throughout the years. In many situations, however, it's more important to be an equipment appraisal expert than an industry expert! An expert equipment appraiser knows how to research the processes and equipment lines of a specialty industry, is able to locate and interview dealers and other experts in that field, and understands how to calculate values for specialty equipment that often does not have a viable market for used equipment sales. An expert equipment appraiser is an expert in USPAP compliance, producing a well-written report in compliance with the research standards of USPAP.

    Considering an ad valorem tax appeal for your business? Business owners who provide independent equipment values researched by experienced, qualified equipment appraisers are more successful in their tax appeal. Whether negotiating assessed values with the county property appraiser or in a value adjustment board hearing, a taxpayer who's prepared with a USPAP equipment appraisal review has a better chance of having their assessed values reduced.

    Several equipment appraisal report clients have recently asked me to include information on California's on-going drought conditions and how current and continuing conditions might affect the value of the equipment appraised.

    2/1/2016 · Machinery
    Sharing a machinery and equipment appraiser in a legal conflict is one of the more practical methods of reducing costs and discord. While the concept of shared experts is not new to legal proceedings concerning issues like mergers and collateral lending, I've been encouraged to see this refreshing trend gain momentum in family law cases as well.

    A previous post introduced the 3 Rules of Appraisal Review, and in a perfect world, the equipment appraisal report you're basing financial decisions on would always meet these 3 basic rules.

    Appraisal review raises the bar on appraisal reports by providing professional, expert review of the appraiser's qualifications, how well the report aligns with standards of appraisal practice, and whether or not the appraisal report itself makes logical sense to a trained professional. Failure of an appraisal report to meet any of these three qualifications indicates that the report under review cannot be depended upon.

    Reconciliation is the final process for the equipment appraiser when more than one approach to value is used in an equipment. valuation. That process involves reconciling the values from the separate approaches and resolving, if necessary, any differences in order to arrive at a final opinion of value. The question here is: "Why in the world would an appraiser use more than one approach to value?"

    Let's say you're getting an equipment appraisal on your metalworking facility, your food processing plant, or a manufacturing facility, restaurant, or trucking company. When you think about how an equipment appraiser might research the values for your fleet vehicles, your kitchen equipment and dining room furniture, or for your CNC machines, drills, presses, etc., you probably assume the sales comparison approach. And in most cases, you might be right. But don't forget: Uniform Standards of Professional Practice (USPAP) recognizes three distinct valuation methodologies and it's important to consider all three before determining the correct approach for a particular appraisal. These three appraisal methodologies, or approaches to value, are Sales Comparison Approach, Cost Approach, and Income Approach.

    This case study deals with some of the practical considerations surrounding the accounting for the acquisition of a closely-held integrated dairy products operation and the subsequent disposal of a portion of the acquired assets. Specifically use and oversight of appraisers for determining fair value amounts necessary for acquisition accounting is examined. Additionally, the accounting implications of the subsequent disposal of assets are considered in light of the initial acquisition accounting.

    When clients call our office asking for an equipment appraisal review, I've found it's important to ask them the purpose of the appraisal review. That quickly opens up the discussion about what an equipment appraisal review is and is not. And believe me, not everyone understands the difference between an appraisal (a quantitative analysis) and an appraisal review (a qualitative analysis). Some think they are going to get an opinion of value to compare to the equipment appraisal they've requested a review of or whether I think the equipment values in the report are "right." That, however, isn't what an appraisal review is really about.

    4/30/2015 · Machinery
    Every machinery and equipment appraiser is most likely familiar with the phone call - "I've got some equipment that I need to have appraised. How much will it cost?"

    While equipment appraisals frequently rely on the Sales Comparison approach, researching an opinion of value takes an interesting turn when we appraise items for which there is not an active market. When a piece of specialized equipment cannot be compared to an item of similar utility, we can find a value by using the Cost Approach, known in machinery and equipment circles as "Trend and Bend."

    The concept of absorption is used relatively often in real estate appraisals and the same concept, known as "blockage," is well-documented in the art valuation world, particularly in tax-related appraisals.

    Retail propane companies may need their equipment appraised for collateral lending situations, buy-sell agreements, family law, estate tax or several other situations. Whatever the reason, when appraising retail propane equipment, it's important for an equipment appraiser to understand the overall retail propane industry as well as how the basic equipment - trucks and trailers, customer tanks, and large volume storage tanks - fits into the big picture.

    An appraisal review is a good choice whenever you feel uneasy about the qualifications of the equipment appraiser or confused about the methodology used in an equipment appraisal report. This could be a report you originally contracted for - or it could be an equipment appraisal report you've received from another party.

    Next time you walk into a grocery store, take a moment to appreciate all the equipment on the sales floor –– from the cantilevered gondola shelves to the automated checkout stands, the food bar, water dispensing machine, and of course, all the refrigerated display cases: enclosed freezers, reach-in refrigerated cases, the open topped freezer boxes that hold fish sticks and frozen chickens, the deli cases … and the equipment you don't see: the walk-in coolers and freezers and the refrigeration compression system that most grocery store visitors never see.

    8/25/2014 · Machinery
    In 1998, reacting to California's overall poor air quality, the federal government threatened to cut off or reduce the state's allocation of federal highway funds as allowed through the US Federal Clean Air Act, which, overhauled with the Clean Air Act Amendments of 1990, mandates that every state meet the National Ambient Air Quality standards. In response, the California Air Resources Board (CARB) in September 2000, adopted the Diesel Risk Re duction Plan (Diesel RRP or Plan). RRP recommends many control measures to reduce risks associated with diesel particulate matter (PM) and achieve a goal of 75 percent PM reduction by 2010 and 85 percent by 2020. These CARB regulations may be a harb inger of national change as many other states, also out of compliance with the Federal Clean Air Act, are poised to adopt similar diesel emission rules.

    RN's Beverly McFarland and her associate, Kevin Whelan of The Beverly Group, Inc., recently gave a presentation in San Francisco to the Northern California Chapter of the American Society of Appraisers ("ASA") on "Challenges of Appraising Special Assets". The emphasis was on the appraisal of assets in chapter 11 bankruptcies and receiverships and the differences between the two entities and how they are administered. Through the new acquaintances that we met that evening, we discovered some fascinating appraisals that members of the ASA have completed that we would like to share with Receivership News readers.

    6/10/2014 · Equipment Leasing
    As pointed out in the previous Leased Equipment post, today's equipment lessor must be more knowledgeable than ever before about the value of leased equipment: Many leasing decisions, from the initial transaction pricing through the ultimate disposition of the equipment, are based on the value of the underlying asset. In addition, it's critical to have an accurate projection of residual values.

    Over the years, I've done a number of valuations on leased equipment for various reasons. It's almost aways the case that the folks who are leasing the equipment and the folks who own it don't agree on what the value of the equipment is or even what the premise of value should be for the equipment being appraised. Most equipment appraisers would probably agree that valuing leased equipment is more straightforward if the contract specifies a premise of value, but we know we can't count on that. What we can count on is that equipment lessors will continue to need their equipment appraised. This post is really for them. And I want to thank Bob Podwalny, again, for the generous contribution of his knowledge and experience in this area.

    Check for SynapsUs
    Sidney P. Blum, CPA, CFE, CPEA, CFF
    Los Angeles CA USA
    phone: 818-631-3162
    Sidney P. Blum, CPA, CFE, CPEA, CFF has over 30 years of professional experience in the areas of Forensic Accounting, Intellectual Property Economic Damages, Royalty Audits, and General Economic Damages.

    Background - Prior to leading SRR's West Coast Litigation Support Practice and the National Royalty & Contract Audit Practice, Mr. Blum served as Chief Audit Officer at Beats Electronics, approximately nine years as an accounting firm Partner including five as a Big 4 Partner, and in-house experience with Fortune 50 companies Occidental Petroleum, Unocal, and the Walt Disney Company where he was a member of the internal audit departments. While with Ernst & Young, he led fraud and forensic investigations nationally for their internal audit practice.

    Mr. Blum is one of five members of the 2016-2017 Board of Regents of the 75,000 member Association of Certified Fraud Examiners. Having lead more than 1,500 forensic investigations, The Association named Mr. Blum Certified Fraud Examiner of the Year in 2012.

    Litigation Support - As a Financial and Economic Damages expert witness, Mr. Blum has worked on matters from simple to more than $100 million complex litigations. He has testified on more than 30 occasions, equally for plaintiffs and defendants, in a wide variety of State, Federal, and USITC matters. Mr. Blum is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA.

    Areas of Expertise:
    • Complex Financial Litigation
    • Patents
    • Copyrights
    • Trademarks
    • False Advertising
    • Accountant Malpractice
    • Royalty Auditor Competence
    • Royalty Disputes
    • Wrongful Termination
    • Construction Defect
    • Film Distribution
  • Unfair Competition
  • Oil & Gas Pipelines
  • Personal Injury
  • Product Liability
  • Breach of Contract
  • Business Interuption
  • Class Action
  • Lanham Act
  • Trusts & Estates
  • DMCA
  • View Sidney Blum's Consulting Profile.
    9/13/2016 · Accounting
    Royalty auditing is a niche service that has exploded in popularity over the last 20 years. The primary purpose of a royalty audit is to test whether a licensee has complied with a license agreement or statutory requirement. The royalty auditor is hired by an intellectual property owner (aka, licensor) or minerals owner to inspect the books and records of a licensee primarily to determine if usage-based monetary amounts have been paid as contractually required. In addition to monetary damage calculations, most royalty audits examine for breach of contract in a wide variety of areas, such as intellectual property protection, record keeping, distribution channels, and permitted usage.

    Sidney P. Blum
    This book navigates readers through the nuances of drafting the best possible financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. The 2014 Edition includes updated information on how to properly write the financial aspects of royalty contracts to protect the licensor, licensee, and other concerned parties. Additional sample terms and "real-world" agreements have also been included.
    Sidney P. Blum
    This book navigates the nuances of drafting financial terms for license and other self-reporting agreements and shows how proper monitoring and auditing should occur once a deal is in place. This book will modernize and remold how agreements are written and will greatly enhance the bottom line of licensors and other contractors. Lawyers involved in drafting license and other self-reporting contracts typically understand boilerplate provisions but not the financial nuances that are subject to high degrees of interpretation that eventually costs their clients significant money and business relationships.
    Check for SynapsUs
    Briggs P. Stahl, CPA, ABV, CFF, CBA
    Diane L. Womack, CPA, ABV, CFF, CFE
    See Multiple Locations Below
    FL USA
    phone: 813-936-0313
    fax: 813-936-0939
    Stahl Forensic & Valuation Experts a licensed CPA firm, is a premier provider of Forensic Accounting and Litigation Consulting services in Florida specializing in Business Valuation, Tax, and Investigative Accounting services. They consult and provide expert testimony in commercial litigation, bankruptcy, eminent domain, tax and matrimonial proceedings in Tampa, Orlando, throughout Florida, and nationwide. Our skilled professionals have extensive training and credentials in accounting, financial forensics, valuation and fraud investigation.

    Their forensic accountants have provided testimony in over 15 states and counting. They perform investigations and valuations for companies in a variety of industries and ranging from small privately held businesses to Fortune 500 companies.

    Forensic & Litigation Expertise:
    • Commercial Litigation
    • Financial Investigations
    • Dissenting Shareholder Actions
    • Insurance Claims
    • Shareholder Disputes
  • Bankruptcy
  • Matrimonial Dissolutions
  • Collaborative Divorce
  • Alternative Dispute Resolution
  • Due Diligence
  • Briggs Stahl Forensic Accounting Expert PhotoBriggs P. Stahl, CPA, ABV, CFF, CBA, President of Stahl Forensic and Valuation Experts has over 30 years of experience in litigation consulting and has testified as an expert or provided expert opinion in deposition in business valuation, family law, eminent domain, business damages, and trust and estate matters on over 600 occasions. He has been certified as an expert in both State and Federal Courts. He has served as a court-appointed expert and as a Special Master on a number of occasions.

    Mr. Stahl is a member of the American Institute of Certified Public Accountants and is a licensed CPA in Florida and Kentucky. He was among the first CPAs in the country to earn the ABV credential at its inception in 1998. Briggs is Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants and is also certified as a Business Appraiser (CBA) by the Institute of Business Appraisers.

    He was recently admitted as a Charter Member of the AAML Foundation’s Forensic & Business Valuation Division. The elite group of just 28 members nationwide were selected on the basis of their national reputation and achievements in litigation support, forensic accounting and business valuation, their history of serving AAML members and their clients in complex financial matters during divorce proceedings, and their commitment to integrity in the process.

    Diane Womack Business Damages Expert PhotoDiane L. Womack, CPA, ABV, CFF, CFE, is a Shareholder at Stahl Forensic & Valuation Experts and the managing partner of the Orlando office. She has more than 20 years of litigation consulting and accounting experience specializing in forensic accounting, valuation and business damages. Ms. Womack has provided expert services in matters involving white-collar crime, breach of contract, shareholder disputes, business interruption claims, lost profits, damages claims and business valuation issues. She has been qualified as an expert witness in Federal and State court.

    Diane Womack is a member of the American Institute of Certified Public Accountants and is a licensed CPA in Florida and New York. She is accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants and holds a Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners. She was also an author of the 2011 Forensic and Valuation Services (FVS) Trend Survey.

    Stahl Tampa Office
    8626 N. Himes Ave.
    Tampa, FL 33614
    Telephone: 813-936-0313
    Fax: 813-936-0939
    Stahl Orlando Office
    390 N. Orange Ave., #1890
    Orlando, FL, 32801
    Telephone: 407-217-6900
    Fax: 407-217-2967

    Stahl Consulting Group Accreditations Expert Photo

    View Stahl Forensic & Valuation Experts' Consulting Profile.
    11/21/2014 · Accounting
    Forensic accounting is a highly specialized field within the overall discipline of accounting that developed decades ago. The forensic accountant must have knowledge far greater in depth and breadth than a mere accountant or even a CPA. They must have the ability to trace and analyze complex financial transactions and data to formulate an opinion that will stand up to scrutiny and is defensible in court, if need be. Developing a defensible opinion, sometimes without the aid of all the information due to difficulty or inability to obtain records, requires special skills and years of experience to reach the best conclusions.

    "Briggs Stahl, CPA, ABV, CFF, CBA, President of Stahl Forensic and Valuation Experts, was recently admitted as a Charter Member of the American Academy of Matrimonial Lawyers (AAML) Foundation’s Forensic & Business Valuation Division"
    < 1 2 >