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

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

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

Litigation and Other Services:

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

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

Arrowfish Consulting is a national Economic Damages and Business Valuation firm capable of handling a wide array of services due to the rich diversity of experience and stellar backgrounds of its experts.

We draw from a deep pool of PhD Economists, MBAs, CPAs, CFEs, CFAs, ASAs, CIRAs and other credentialed experts to provide the experience and subject-matter expertise needed for each engagement.

Our seasoned experts provide top-quality services in 3 primary categories: Commercial Damages and Personal Injury Expert Witness Analysis and Testimony, Business Valuation and Appraisal, and Corporate Bankruptcy.

Contact us today. Initial Consultations are always free.

Expert Witness Testimony & Rule 26 Reports

Lost Profits

Unjust Enrichment

Breach of Contract

Misappropriation of Trade Secrets

Intellectual Property Infringement

Insurance Claims Analysis & Valuation

Business Interruption

Bad Faith

Fraud Investigations

Forensic Accounting

Unfair Competition

Breach of Fiduciary Duty

Construction Claims

Personal Injury & Wrongful Death

Wrongful Termination

Business Valuation and Appraisal

Estate & Gift Tax Reporting Purposes

Buy/Sell Business Valuations

Divorce or Partnership Dissolution

Valuation of Intangible Assets

Goodwill Impairment Testing

Corporate Bankruptcy & Reorganization

Turnaround Consulting

Reorganization Plans

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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

Paul A. Baumann is a Certified Public Accountant (CPA) in the State of Florida, and a member of the American Institute of Certified Public Accountants (AICPA). Mr Baumann also holds several designations as an ABV, CFF, and ASA. He has over 20 years experience providing testimony, and recognized as an expert in the field of Business Valuation and the Calculation of Economic Damages. Mr. Baumann provides Forensic Analysis and Expert Witness testimony for litigation purposes throughout the United States for matters involving Commercial Damages, Lost Profits, Fraud, and Shareholder Disputes.

Baumann Moreau Consulting Group (BMCG) is regularly engaged tax and accounting services, and in the valuation of businesses and their securities in connection with mergers, acquisitions, corporate restructuring, negotiated underwriting, and private placements. BMCG's reports are used to comply with statements issued by the Financial Accounting Standards Board (e.g. FAS 123, 141, 142, 157) and for presentation to the Internal Revenue Service.

Services Include:

International Merger & Acquisitions

Business Valuation for Compliance with Uniform Standards of Professional Appraisal Practice

Commercial Damage Analysis

Dissenting Stockholder Suits

Fraud Investigations

Estate / Gift Valuations

Intellectual Property Valuations

Transfer Pricing and Fairness Opinions

Bruce Geddes is a Certified Fraud Examiner (CFE) with extensive experience and knowledge in Forensic Accounting and Fraud Examination. Mr. Geddes founded the practice in 2004 after an extensive twenty year career in financial investigations and Forensic accounting.

Mr. Geddes is skilled at evidence documentation, detecting fraudulent financial transactions, embezzlements, misappropriations of assets, and other suspicious financial activities. He is accomplished at developing, implementing, and monitoring controls designed to reduce the risk of fraud and ensure accurate and timely financial reporting. He is also adept at interviewing and problem solving.

Mr. Geddes has investigated and consulted in numerous fraud cases in a wide array of industries. His Expert Witness Testimony testimony has been admitted in both civil and criminal cases nationwide classifying him as an expert witness.

Services Offered:

Forensic Accounting - Analyze Financial Records, Document Income, Expenditures and Asset Accountability

Fraud Detection - Conduct Internal Investigation, Interview Personnel, Evaluate Internal Controls, Make Recommendations / Implement Controls and Policies

Divorce - Locate Hidden Assets, Document Sources of Income, Business Valuations

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

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

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

Areas of Expertise:

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

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

Nancy A. Geary is both a Certified Public Accountant and a Certified Lease Professional. She received her Bachelors Degree in Accountancy from the University of Illinois. Ms. Geary has been with ECS Financial Services, Inc., a regional CPA firm, since 1984, and a Partner with the firm since 1990. Among other responsibilities, Ms. Geary manages the firm’s Leasing Services Department. Ms. Geary is proficient in various software packages specifically designed for the equipment leasing industry.

Ms. Geary’s primary areas of concentration include equipment lease portfolio management, accounting and consulting services for the equipment leasing industry, as well as accounting, auditing, income tax planning and compliance and management consulting for a wide variety of closely-held businesses.

Ms. Geary’s focus on lease portfolio management services includes:

Portfolio Management (tracking, billing and reporting lease activity)

Lease Accounting

Training and Consulting

Multi-jurisdictional Sales, Income and Personal Property Tax Reporting.

Ms. Geary has served as an instructor for the Equipment Leasing Association (ELA), the Certified Lease Professional Foundation (CLP), the National Association of Equipment Lease Brokers (NAELB) and the United Association of Equipment Lessors (UAEL). She has served in various board and committee positions for the CLP Foundation and UAEL, chaired the CLP Foundation’s committee to rewrite the CLP Exam, and currently serves on the Board of Directors of the UAEL.

Ms. Geary has written articles published in several leasing publications, and authored the Tax and Financial Accounting chapter of the CLP Foundation’s Handbook of Equipment Leasing.

Ms. Geary has participated in several expert witness engagements. Her experience includes preparation of expert witness reports, rebuttal reports, damage analysis and forensic accounting.

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

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

Areas of Expertise include, without limitation:

Lost profits, actual and compensatory economic damages

Reconstruction of accounting records

Valuation of distressed businesses and/or in turnarounds and bankruptcies

Plan feasibility, solvency determination and preference analysis in bankruptcy proceedings

Reasonableness of management’s forecasts, projections and assumptions

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

Costs of construction and rehabilitation and landlord/tenant disputes

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