Appraisal and Valuation Consultants: 34

HP Accounting Services, Inc. is a leading provider of interim and outsourced Financial Management for tech and other companies. A CPA and business valuation firm, they support their clients’ compliance with the IRC 409A and SFAS 123(R) rules, intangible asset valuation, as well as issues involving damage calculations, expert witness services in litigation. 

Consulting Services:

• Accounting - Bookkeeping (Monthly/Quarterly/Annual), Accounting system setup for new businesses, Personal financial statements, Business Plan Development & Loan Brokerage, Audit Preparation & Liaison, Budgeting
• Business Valuation - Purchase Price Allocations — FAS 141R
• Mergers & Acquisitions
• Business Fraud Prevention

Robert Bates, JD, CPA (Virginia), CFE, CVA, CFO has over 30 years of Financial Management and Accounting experience as a Controller and CFO in various industries. He has been in several industries, including telecom, media, retail and financial services in addition to having consulting experience at startups in the software, technology, and life sciences fields. Mr. Bates specializes in International Accounting, Software Issues, and Obtaining Financing. AS CFO of  public companies, he has completed due diligence accounting/reporting for 12 acquisitions, including performing Business Valuations and dealing with FAS 142 issues. Mr. Bates has handled accounting for complex debt instruments including warrants, beneficial conversion feature, and other derivative issues. He has also been responsible for SEC reporting: 10Q’s and 10K’s.

View Robert Bates' Expert Witness Profile.

Rod Bergen has an extensive education and background in Horse Behavior and Horsemanship. Mr. Bergen is nationally certified as an Advanced (Level III) Horseback Riding Instructor by the American Riding Instructors Association (ARIA) in Dressage, Recreational Riding and Mounted Patrol. He has owned and managed horse training, breeding and boarding facilities for over 30 years. He is a Certified Equine Appraiser and member of the American Association of Equine Appraisers. 

Mr. Bergen is qualified to testify as an Equine Forensic Consultant in the California Superior Courts. He has served as a Horse Expert in over 40 legal cases (including 5 deaths) involving horses and horse facilities. Mr. Bergen is listed with the L.A. County Bar Association as an Equine Forensic Consultant / Expert Horse Witness. Specialties:

• Personal Injury & Property Damage
• Equine Accident Reconstruction
• Horse Facility Evaluations
• Riding Equipment Suitability
• Horsemanship Safety Standard of Care
• Equine Problems & Personal Liability Issues During Competitions
• Trail Riding
• Parades

View Audio Video Design Expert Witness Profile.

View Solar Energy Expert Witness Profile.

Principal, EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 40 years of professional experience. He has been engaged as an accounting consultant on issues involving, among other things, public and private company audits, due diligence, fact finding, asset tracing, lost profits analysis, damage analysis, fraud analysis, insurance claims and business valuations. 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 expert testimony in over 88 matters including testimony in 58 trials or hearings in 8 states. His experience also includes over 23,000 hours of Engineering and Construction auditing and consulting work on construction claims matters involving:

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

Mr. Janik provides accounting, financial, economic, fraud, and business dispute consulting. He has provided over 150 financial audits and consulted in over 765 business disputes. Janik's clients include Bank of America, Coca-Cola Company, FDIC, General Motors Corporation, IBM, Travelers Insurance, and many more. Specific areas of expertise include:

Business Consulting Dispute Consulting Forensic Accounting Damage Analysis / Critiques Construction Claims

Opinions / Reports Fact Finding / Graphic Analytics Accounting / Financial / Economic Modeling Contract Accounting Projections and Trend Analysis

View EJ Janik's Expert Witness Profile.

Dental malpractice & Dental Injury expert testimony.

As of January 2025, I have been deposed over 150 times and reviewed over 1,050 cases for both defense and plaintiff, including peer review, accidents, and malpractice. 52% defense / 48% plaintiff. I have qualified in Superior Court over 75 times and have never been disqualified on the stand or before trial. At least 95% of my time is spent in patient care. 

I can be counted on to be ethical, competent, prepared, analytical, articulate, and persuasive at depositions and court appearances. As of November 2024, there are over 314 published articles, write-ups, and lectures in print, radio, and TV. (http://www.expertwitness.dental/)

 

I hold two current professorships: UCLA School of Dentistry & NYU College of Dentistry. Licensed in 42 states to opine on the standard of care, with specific licenses in California, Nevada, New Mexico, and the Northeast as well as a Florida Expert Certification. Graduated NYU 1988; GPR Residency NYU 1989, Lieutenant, United States Navy 1989- 1991; private practice Brentwood, CA since 1991 – serving over 15,000 patients on a fee-for-service basis.

 

Founder of the non-profit “Homeless Not Toothless” (www.homelessnottoothless.org), which has made it possible for over 135,000 homeless Veterans, women of domestic abuse and foster children to receive over $11 million in pro-bono dental care. 

 

Member: 

American Academy of Cosmetic Orthodontics: 2013-present, American Dental Association (ADA) since 1991 

Peer Review Committee ADA 1995-2009, 

American Legion 2018 - present

Medical Disciplinary Committee Delta Dental 2000-present; Veteran Administration QME Examiner 2019-present

Litigation - When a case is not to the point where an expert needs to be designated, clients and attorneys often benefit from consulting with an expert in order to gain a better understanding of the strengths and weaknesses of their case. Our firm offers services in these early stages, allowing the attorney to consider key questions, such as whether or not the case has enough value for litigating, potential settlement value, and often times forming the framework for discovery requests. With our in-depth experience in banking and real estate, we have been able to help our clients identify key issues to investigate in a deposition, consider different complexities of a case, and assist in fact development by suggesting documents or information to request. When we work in this consulting capacity, our communication is covered by the attorney-client privilege, so our clients and attorneys are free to discuss trial strategy without the worry of discoverability. This has allowed us to add value by performing preliminary analyses to assess the viability of different strategic directions for the case.

Bank Negotiation - Situations may arise where you could benefit from the knowledge and experience of an unbiased party in a financial situation. Whether you need help negotiating a short sale on your commercial property, working with the SBA, or renegotiating an operating line of credit with your bank, we can help. Our many years in the banking industry have given us the knowledge and contacts necessary to help you through the transaction. For these situations that require a greater depth of experience than you may have on staff, JBH Real Estate Experts can do the job on a project basis.

Real Estate Brokerage

Jay Hibert is a licensed Real Estate Broker CA DRE #01523075 . He is happy to assist your existing broker, or he can represent you in a transaction. Jay's expertise is in negotiating transactions between buyer and seller, identifying purchase opportunities for 1031 exchange, contract review, and arranging financing.

View Jay Hibert's Expert Witness Profile.

Keegan Linscott & Associates, PC is a full-service Accounting Firm with more than 27 years of experience providing the highest quality of service to clients through a multi-dimensional team of dedicated and trusted professionals.

Leaders in their industry of practice, the professionals at KLA are Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency, and Restructuring Advisors. They are committed to providing their clients and community with exceptional service, specializing in such matters as complex commercial litigation, FAR audits, all taxation matters, bankruptcy, reorganization, insolvency issues, and fraud detection, investigation, and prevention.

Consulting Services Include:

• Taxation-Related Services -Tax Problems, IRS Audit Support, Non-Files Returns, Offers in Compromise, Bankruptcy, Estate Planning
• Audit Services - Audits, Reviews, Compilations, Federal Acquisition Regulations
• Business Services - Quickbooks, Small Business, Payroll, Part-Time CFO, Cash Flow, Bank Financing, Strategic Business planning, Business Valuation, Succession in Planning, New Business Planning, Non-Profits, Internal Controls

Christopher G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates and is the Director of Litigation, Forensic Accounting, and Bankruptcy Support Services. He also manages corporate financial audits and tax clients. Mr. Linscott was previously employed with the international CPA firms of Coopers & Lybrand (now Price­water­houseCoopers), and Peat Marwick (now KPMG). He has more than 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’.

Sean Tanner, CPA, CFE, CIRAis a Consulting Director at Keegan Linscott & Associates, specializing in Litigation Support (Financial Expert), Forensic Accounting, Restructuring, Bankruptcy Support, and Merger and Acquisition / Transaction Services.

Mr. Tanner was previously employed with Plante Moran, Dart Container (Solo Cup Company), and served as the head of finance for two technology/space startups. He has more than 20 years of public and private accounting experience.

Mr. Tanner has served clients in numerous industries, including manufacturing and distribution, retail auto dealers, real estate, construction, health care, professional service, and retail service, among others.

Mr. Tanner is a Member of the Arizona Society of CPA’s, the American Institute of Certified Public Accountants, the National Association of Certified Fraud Examiners, the Association of Insolvency and Restructuring Advisors, and a Board Member for the Arizona Justice Project.

View Keegan Linscott & Associates' Expert Witness Profile.

John A. Harris, is Principal of Landscape Economics, LLC, President of Earth Advisors, Inc., and a LANDSCAPE ECONOMIST who has worked in the Arboriculture, Forestry, landscape, and horticultural fields for over 40 years. Mr. Harris has provided reputable consulting, education, and project management services for projects across the United States and internationally, in both temperate and tropical ecosystems.

Areas of Expertise include:

• Landscape and Tree Risk Assessments
  • Landscape, Tree, Urban Forest, Nursery Plant Value Appraisals
  • Landscape, Tree, Urban Forest, Nursery Plant Damage Appraisals
  • Damage Assessments, Claims, and Recovery Consulting
• Arboriculture Industry Standards and Standard Practices
• Landscape, Arboriculture, Forestry, Environmental Project Management
• Utility Line Clearance Industry Standards and Standard Practices, Electrocution
• Landscape Industry Standards and Standard Practices- Design, installation, maintenance
• Personal Injury and Wrongful Death involving tree or landscape issues
• Municipal Tree Inventory and Management Plans
• Duty of Care and Negligence in Tree and Landscape Maintenance
• Forestry and Forest Resources Management
• Grounds Maintenance Practices
• Arboriculture and Arborist Practices

Richard Singer is the leading expert in Golf Facility Operations, Transactions and Valuation Consulting. He has been qualified as an expert witness in cases involving golf course transactions, valuations, liability, economic potential, usual and customary practices and business plan preparation.

Mr. Singer has been the Director of Consulting Services for the National Golf Foundation (NGF) since 1997, and now has a total of 26 years of golf facility consulting experience. He first joined the NGF consulting staff in 1989 as a project analyst after completing his Finance MBA at the University of Florida. Mr. Singer has successfully managed the NGF’s well-known golf consulting practice with an industry-respected track record of success and a reputation for delivering projects on time and on budget.

Mr. Singer’s consulting services for alternative golf facilities have included both new development and operational reviews for driving ranges, putting courses, miniature golf courses, golf learning centers, executive / par-3 courses, and various combinations with other facilities. He co-authored the NGF publication How to Plan, Build and Operate a Successful Golf Range.

Experience Includes:

Golf Facility Feasibility Analysis Golf Operations Consulting Account Management Real Estate Master Planning Expert Witness Financial Analysis Business Plan Preparation

Budgeting / Planning Public Presentations Golf Business Valuation Golf Market Analysis Staffing / HR Proposal Writing Credit Evaluation

Golf Facility Operations Consulting Services Include:

Golf Course Inspections Operational / Accounting Audits Management / Operations Contract Preparation Clubhouse Design / Needs Assessments	RFP Preparation Assistance Golf Marketing Strategies Green Fee / Member Pricing Business Plan Preparation Litigation Assistance

Nevium specializes in managing and increasing the value of intellectual property portfolios. You have your business plan; you have your marketing plan…Where is your IP plan? Quite surprisingly, most businesses don’t have an IP plan; nonetheless even know the total contents of their IP portfolio. At Nevium, we manage and monetize intellectual property and intangible assets. We believe these assets need to be identified, organized and managed in order to maximize value.

Nevium specializes in valuing, managing, monetizing and providing expert testimony related to intellectual property. Nevium values IP for business transactions, tax/estate, joint venture negotiations, transfer pricing and bankruptcy.

Nevium builds and manages intellectual asset management strategies for clients who want to monetize their IP. Mr. Bania and Mr. Buss are frequent lecturers on IP valuation and licensing issues and publish articles for numerous industry publications. Areas of expertise include music, apparel, publishing, film, food, automotive, sporting goods, furnishings, advertising, media, photography, retail and not-for-profit.

Consulting Services Include:

• IP Management - Nevium Identifies, organizes and values IP and IA
• IP Valuation - Nevium values brands, trademarks, copyrights, patents social media and Internet assets for M&A, estate, business transactions, tax and transfer pricing
• IP Monetization - Nevium assists with setting royalty rates, building licensing agreements and buying and selling IP

Doug Bania, CLP, Founding Principal, has over a decade of expertise in managing, valuing and monetizing intellectual property. Prior to founding Nevium, Mr. Bania managed 100s of projects related to brands, intellectual property and related intangible assets. He has assisted clients in intellectual property matters related to acquisitions, litigation, bankruptcy, tax, estate, family and marital disputes, and licensing. Mr. Bania delivers presentations and seminars on IP valuation, management, and damages issues for various business and legal entities across the United States.

San Diego Office 415 Laurel Street, Suite 341 San Diego, CA 92101 Telephone: 858-255-4361 Email: info@nevium.com

Los Angeles Office 9107 Wilshire Blvd., Suite 450 Beverly Hills, CA 90210 Telephone: 310-975-3145 Email: info@nevium.com

View Nevium's Expert Witness Profile.

John Bornsworth is the owner and Principal of Peninsula Environmental. With over 20 years of experience in urban and community forestry management, John is a Board-Certified Master Arborist and a Registered Consulting Arborist. He holds additional qualifications in Municipal Arboriculture, Tree and Plant Appraisal, and Tree Risk Assessment. John is also a TCIA Certified Treecare Safety Professional. John’s expertise spans urban and community forestry planning and policy, tree forensics, pathology, risk management, and he frequently provides expert witness testimony. John also serves as a chairperson of the Washington State’s Urban & Community Forestry Council, where he represents commercial arboriculture.

Perry Group International, founded in 1985, provides consulting, interim hotel management and restaurant and hospitality expert services for lodging, food services, resorts, and nightclubs. Their group does work nationally and internationally with new startup, profitable, and under-performing and distressed hotels, restaurants, bars and nightclubs, retail and mixed-use real estate. 

The professionals at Perry Group International serve as third-party asset manager, owners representative, and advisor, for investors and owners. They also act as court appointed receivers and interim hospitality managers for lenders, operators, and their legal and real estate professionals. Clients have included Biscuits & Blues, Cantina’s, Chevy’s, Choice Hotels, Embassy Suites, Hampton Inns, Hilton, Holiday Inns, Hooter’s Casino, Hyatt, Marriott, McDonald’s, Microtel Inn & Suites, Outback Restaurants, Radisson, Residence Inns, Signature Resort, Sizzler, Sonic Drive-Ins, Starbucks, Starwood, Sheraton, Togo’s, Wendy’s, and Willie Mays Skybox Lounge among others.

Hospitality Management Consulting:

Interim Hotel Management Temporary General Manager Short Term Corporate Manager

Owners Representative Hotel Asset Manager Project Supervisor

Hotel Restaurant Nightclub Consulting:

Acquisition and Disposition Due Diligence Financial Evaluation and Income Impact Planning, Market Analysis, Feasibility Operations and Internal Review Business Interruption

Pre-opening / Post-opening Technical Support Workouts, Restructuring and Repositioning Court Appointed Receiver Provisional Director Expert Witness

Dennis Gemberling, CHA, CFBE, FMP, FCSI, President and Founder of Perry Group International, has over 35 years of experience in the Hospitality Management industry. His experience includes managing, operating, and consulting on full-service, limited-service, extended-stay, all-suite, condo and timeshare hotels and resorts, casual, fine-dining, and quick-service restaurants, bars and nightclubs, special event facilities, casinos, and mixed-use real estate. 

Mr. Gemberling has held prior positions for different owners, operators, and chains as Senior Vice President, General Manager, Director of Food & Beverage, and Restaurant Unit Manager. He has been retained for over 400 projects with typical values in the $1 million to $75 million range and revenues in the $1 million to $100 million range both nationally and internationally. 

View Dennis Gemberling's Expert Witness Profile.

Petroleum & C-Store Management Group® is a bonded and insured full-service Clerk Management & Operating Company, providing quality services to Gasoline Stations, Car Washes, and Convenience Stores with over 19 years of field experience in managing, operating, and designing innovative, efficient and profitable businesses. Petroleum & C-Store Management Company® has competitive international purchasing power with major oil companies such as: Chevron, ConocoPhillips, Shell, Mobil, Texaco, Citgo, BP /Arco, Exxon , Valero, and unbranded refineries. They also have established relationships with convenience store distributors for purchasing beverages, groceries, candies, snacks, alcohol, automotive merchandise, health and beauty products, and more at discounted prices to benefit the facility.

CEO, David Sinai, actively manages a ground team that works seamlessly with clients to enable a smooth take-over of facilities. These clients include banks, private owners, dealers, private investors, oil companies, and attorneys. He has managed and operated over 200 locations monthly, with totals exceeding 5,760,000,000 gallons of gasoline / diesel products and $2,936,000,000 of convenience store products. 

Services Include:

• Full Employment Management - Employee training, cash registers, inventory, vendors, payroll, cash management, branding, accounting, permitting, and accounting
• Receivership - Bank receiverships, court receiverships, property management, strategic plan implementation and management preserve and enhance the value of the business
• Consultation - Management, operations, solutions, results
• Merchandising - In-store merchandising, stocking, product rotations, seasonal support

View David Sinai's Expert Witness Profile.

Safe Harbour Equity, Inc. offers Commercial Real Estate Brokerage, Capital Advisory, and Site Acquisition services for the Cannabis Industry. Safe Harbour provides the legal, operational, and financial prerequisites for building sustainable startup businesses and successfully managing complex transactions, capital structures, startup protocols, and basis transfers.  

Cannabis Consulting Services:

• Cannabis capital structures, financial statements, valuation, sale - lease back transactions, cannabis recapitalization & reorganization plans, cannabis receiverships
• Cannabis real estate and company financing structures and tax deferred transactions, 1031 exchanges
• Cannabis off balance sheet financing, startup equity investing, mezzanine debt, preferred equity, accredited investing
• Responsibilities of fiduciaries and the contractual implications of fiduciary duty
• Sale of unregistered securities & private placements, investment waterfalls and securities, disclosures, compliance, issuer liability

Peter John Ingersoll is a distinguished CEO and Corporate Broker for Safe Harbour Equity, Inc., specializing in Cannabis Real Estate and Investment. With over 40 years of experience in investment real estate, construction, development, trust, and banking, Peter is a thought leader in cannabis capital structures, financial statements, valuation, sale lease-back transactions, recapitalization, and reorganization plans. His expertise extends to off-balance-sheet financing, startup equity investing, mezzanine debt, and preferred equity. He is a former Series 7, 22, and 63 licensee, as well as a Series 65 registered investment advisor (RIA), 

Graduate of Wharton School – University of Pennsylvania – Finance 

View Peter J. Ingersoll's Expert Witness Profile.

Dr. Stan V. Smith is a nationally renowned Economist and Financial Consultant providing analysis in simple terms that any trier-of-fact can understand. As an expert consultant to plaintiff and defense attorneys representing clients in Federal State courts, he provides testimony and litigation support services in evaluating damages. 

Dr. Smith provides Analysis, Testimony, and Litigation Support Services in Evaluating Damages for plaintiff and defense attorneys representing clients in federal and state courts nationwide. His concept of Hedonic Damages is acknowledged by judges, attorneys, and legal journalists as one of the most innovative tort concepts in the last 30 years. He has been interviewed and published in dozens of respected professional journals. Dr. Smith has assisted in the successful resolution of thousands of lawsuits on behalf of clients that include many dozens of the nation's largest law firms, the U.S. Department of Justice, as well as thousands of other prominent plaintiff and defense law firms in almost every state. 

Areas of Expertise:

Antitrust Damages Patent Valuation Lost Wages Mergers & Acquisitions Business Valuations & Losses Hedonic Damages Pension Fund Evaluation and Withdrawal Liability Society and Relationship Damage Analysis Identity Theft and FCRA Credit Damages

Security Losses Commercial Damages Employment Discrimination Life Care Plan and other Medical Cost Evaluations Structured Settlement Analysis Personal Consumption and Fringe Benefits Product Liability Injury Losses Lost Earnings Capacity

AVAILABLE NATIONALLY
CERTIFIED RESTORERS * CERTIFIED INDOOR ENVIRONMENTAL CONSULTANTS *
CERTIFIED MICROBIAL REMEDIATION SUPERVISORS * CERTIFIED ENVIRONMENTAL INFECTION CONTROL CONSULTANT * CERTIFIED STRUCTURAL DRYING SUPERVISOR * CERTIFIED INFRARED THERMOGRAPHERS *
IICRC CERTIFIED MASTERS * LIC. GENERAL CONTRACTORS #299472

SUMMARY OF EXPERIENCE

 Brian Spiegel and David Spiegel offer expert testimony and consulting services regarding smoke, water, fire, mold contamination property damage restoration, reconstruction, and construction defect related problems. Both have been speakers nationally and internationally on property damage restoration, construction, and mold contamination related topics. In the past at the Property Loss Research Bureau (PLRB) national mold symposium in Charlotte, North Carolina and at the Forensics Consultants Association on toxic mold litigation and mold remediation in Newport Beach, California. In the media, Brian and David have written articles for industry trade magazines and given television and radio interviews, including one with Brian on ABC TV “Good Morning America” featuring a segment on mitigating water damage. 

CONSULTANTS AND EXPERT WITNESS

Mold & Bacterial Contamination Construction Defects Fire & Smoke Damage Industry Standards of Care

Structural Damages Water Damage Sewage Backflow Flooring Forensics

EXPERT SERVICES

Property Damage Contractor Inspections & Formal Reports Cause and Origin Investigations Smoke Particulate Testing Property Insurance Claims Testing

Detailed Construction Estimates Cost Damage Appraisals at Current Industry Pricing Litigation Support Infrared Structural Inspections Concrete Moisture Testing

PROPERTY DAMAGE ASSESSORS

• Residential and Commercial
• Appraisal Process: Appraisers & Umpires
• Contents and Structure