Accountant Malpractice Expert Witnesses

James F. Davidson is an Avant Advisory partner and managing director. He is also a licensed Certified Public Accountant with Financial Forensic Specialization credentials (CFF, CFS, CrFa, and FCPA), and Chartered Global Management Accountant (CGMA). Mr. Davidson is a Certified Fraud Examiner (CFE), Certified Corporate Director, Certified Merger & Acquisition Advisor (CM&AA), Certified Turnaround Professional (CTP), and Certified Insolvency and Restructuring Advisor (CIRA).

Litigation Support - Mr. Davidson uses his expertise in issues of financial forensics, fraud, and corporate investigations, due diligence evaluations, litigation and dispute resolution, strategic planning, and corporate governance. His combined experience and professional qualifications fulfill the financial expert requirements defined by Sarbanes-Oxley, NYSE, and NASDAQ. With over 30 years of experience, Mr. Davidson has performed hundreds of forensic, fraud, and corporate investigations, due diligence evaluations, operational turnarounds and financial restructuring, for lenders, private equity firms, and attorneys under privilege.

Areas of Specialization:

Corporate Governance and Investigations Insolvency Bankruptcy

Financial Restructurings Operational Turnarounds Profitability Improvement

Background - Mr. Davidson has served in executive positions at both public and private companies ranging from entrepreneurial to multi-billion dollar firms. After 10 years of accounting, auditing, and consulting for Big Four Certified Public Accounting firm PricewaterhouseCoopers, he spent over 10 years as a member of several boards of directors and in various financial and executive positions, including president and CEO, COO, CFO, secretary-treasurer, chief accounting officer, and corporate controller.

View James Davidson's Consulting Profile.

Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field.

Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding.

Litigation Support - Mr. Parker provides expert witness services to attorneys representing both plaintiff and defendant. He offers Forensic Accounting services, written reports, deposition, and trial testimony as needed.

Areas of Expertise:

Forensic Accounting Money Tracing Business Valuations

Divorce Settlements Business Damage Analysis Earning Capacity

View Bryan Parker's Consulting Profile.

David Ostrove, JD, CPA (Inactive), 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.

One of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to the many complex issues facing the legal profession today.

A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.

Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.

Mr. Garibaldi provides valuation and litigation support services, assisting attorneys and their clients with the financial aspects of a case throughout the litigation process, from contemplation of action through expert witness testimony. He brings an in-depth understanding of the business and technical aspects of valuation, finance and accounting that is required in complex litigation and arbitration cases.

Mr. Garibaldi qualifies as an expert in valuation matters in the Supreme Courts of New York, Nassau, Suffolk, Kings, Richmond, Monmouth, Orange, and Westchester Counties, and has been called upon by the courts to serve as a neutral Expert. As an instructor of the AICPA Certificate of Educational Achievement Program in Business Valuation, Mr. Garibaldi teaches his specialty to other professionals.

Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.

Areas of Expertise:

Auditing Bankruptcy Business Business Law Business Valuation Lost Profits Mergers & Acquisitions Finance

Forensic Accounting Fraud Investigation, Embezzlement Personal Property Valuation Real Estate Valuation Trusts & Estates White Collar Crime Dissolutions Wrongful Death, Termination

View Michael J. Garibaldi's Consulting Profile.

Stacy A. Kinsel, CPA/ABV/CFF, CFE, has been engaged in Forensic Accounting and Economic Damage Analysis for over 20 years.

Ms. Kinsel earned both her Masters Degree in Accounting and Bachelor of Science degree in Accounting from the University of Southern California. A Certified Public Accountant in the State of California, Ms. Kinsel is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the AICPA. She is also a Certified Fraud Examiner (CFE).

Litigation Support - Ms. Kinsel has been involved with the preparation and/or review of over 1,000 damage claims. She has been qualified and testified as an expert witness in both Federal and State courts on forensic accounting matters and economic damage calculations.

Ms. Kinsel's services are available to counsel representing both Plaintiff and Defendant and include preparing expert witness and rebuttal reports, advising in cross-examination of other witnesses as well as critique of other experts’ testimonies and reports, providing expert witness testimony, and participating in alternate dispute resolution proceedings. Her expertise includes the analysis and measurement of economic damages resulting from:

Business Interruption Losses Commercial Litigation Disputes Loss of Earnings Calculations Employee Fidelity or Theft First Party Property Claims Corporate Fraud Third Party Claims Product Liability Matters

Family Law Wage & Hours Claims Professional Liability Partnership Disputes Elder Financial Abuse Thefts of Cash / Inventory Financial Statement Manipulation Fraudulent Expenses

View Stacy Kinsel's Consulting Profile.

Joseph B. Matheson, CPA, ABV, CVA, DABFA, FACFEI, CITP, CFF, CFE, is a Certified Public Accountant, with over than 30 years of public and private accounting experience. Mr. Matheson is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuation Analysts (NACVA, one of the oldest and most prestigious certification organizations) and is Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA). He is also a Fellow of the American College of Forensic Examiners Institute (FACFEI), holds a Diplomate from the American Board of Forensic Accountants (DABFA), and is a Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. In addition, Personal Financial Specialist (PFS), and a Certified Financial Forensics (CFF) all of which are earned from the AICPA. Mr. Matheson has taught various accounting and business classes for the Small Business Development Centers of New Jersey (part of the SBA), continuing education classes to other CPAs, and was a member of the Speakers Bureau for the New Jersey State Society of Certified Public Accountants.

Litigation Support - Joseph Matheson uses Forensic Accounting and Auditing skills to provide an analysis of financial records in conjunction with dispute resolutions, as well as fraud and theft investigation. His damage measurement methods can determine the extent of financial loss and illegal accounting practices. Mr. Matheson is qualified and testifies as an expert witness in New Jersey State and Federal Courts. He also provides analysis to mediation attorneys to assist in settlement.

Areas of Expertise:

• Business Valuation for bankruptcy, partner and shareholder disputes, contract disputes, marital disputes
• Valuation of closely held businesses, stock options and restricted stock for capital gain, gift tax and compensation purposes
• Wage and economic loss reports, business interruption loss reports, divorce (lifestyle analysis, tax-effected balance sheet preparation, alimony, and child support analysis)
• Investigative accounting and fraud analysis
• Merger and acquisition negotiation purposes

View Joseph Matheson's Consulting Profile.

EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 37 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 685 business disputes. He has provided expert testimony in over 80 matters including trial testimony in 48 trials or hearings 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.

*Ryan Fraud and Forensic Recovery, LLC is not a CPA firm.

Shuster & Company, PC is a full-service Forensic & Business Valuation Accounting Firm serving clients throughout the United States and occasionally throughout the world. They are dedicated to providing our clients with professional, personalized services and guidance in a wide range of financial, business, and forensic needs. Their professional services include:Forensic Accounting - Business Valuation - Divorce Matters- Accounting & Tax Issues
Principal, Steven J. Shuster, CPA/ABV/CFF/CGMA, CVA, FCPA and his team provide litigation support services for a number of forensic accounting issues. They are experienced in identifying, collecting, analyzing, and interpreting financial and accounting data and information; applying the relevant data and information to a legal dispute or issue, and rendering an opinion as to their analysis. They have been accepted as experts by the Courts on numerous occasions and have served as consultants for plaintiffs and defendants in a wide variety of civil and criminal legal matters.

With a track record of helping counsel unravel challenging financial and economic issues in disputes, they provide valuable insight and clarity, helping their clients during every stage of a contested matter, from early case assessment and discovery to case strategy, damages analysis and settlement services.

Areas of Expertise:

• Damage Analysis - Assist attorneys and clients in calculating damages in litigation cases or rebutting claims by opposing counsel.
• Family Law and Divorce Support - Business Valuations, spousal and child support matters, asset tracing, income characterization and calculation and division of assets.
• Fraud Investigation Consulting - Investigate alleged misconduct, and measure the financial implications of disputes.
• Lease Review Services - Analysis of commercial real estate leases and conducting lease reviews of rent, operating expenses, common area maintenance (CAM) expenses and real estate taxes to identify potential financial savings on behalf of tenant.
• Assisting Claims Adjusters - Business interruption, inventory loss, extra expense, lost earnings / profits, subrogation, product liability, general liability.
• Malpractice - Compare activities performed by the professionals to applicable professional standards and practices.

CV Available Upon Request.

Sidney 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. Leading contract terms and licensing expert. 2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year. 

Background - A financial damages expert witness with particular strength in patents, trademarks, copyrights, DMCA, toys, entertainment, oil & gas, malpractice, breach of contract, and consumer products. He served as Chief Audit Officer at Beats Electronics, nine years as an accounting firm Partner including five as a Big 4 Partner, and staff 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. Vice Chair (2016-2017) Board of Regents of the 80,000 member Association of Certified Fraud Examiners. Lead more than 1,500 financial investigations. 

Litigation Support - As a Financial and Economic Damages expert witness, Mr. Blum has worked on matters from simple to several billion dollars complex litigations. He has testified on more than 40 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 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 USITC DMCA

View Sidney Blum's Consulting Profile.

Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, and lost value of business, forensic accounting, fraud investigation, investigative analysis of liability, marital dissolution, and tax planning and preparation. Excellent communicators with extensive testimony experience. Prior Big Four accountants. Specialties include: accounting, antitrust, breach of contract, business interruption, business dissolution, construction defects, delays and cost overruns, fraud investigation, asset tracing, intellectual property including patent, trademark and copyright infringement and trade secrets, malpractice, marital dissolution, personal injury and employment litigation, product liability, real estate, securities, spousal support, taxation, unfair advertising, unfair competition, valuation of businesses, and wrongful termination.

Experts:

Business Litigation and Valuation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA Dean Atkinson, CPA, CFE, ABV, CAC, CFF John Luna, JD/MBA, CPA, ABV, CFF David Turner, CPA, ABV, CFF Drew Hunt, MBA, CPA, ASA

Personal Injury / Employment Litigation Barbara Luna, PhD, CPA, CFE, ASA,     CVA, ABV, CGREA, CCRA, CREA Venita McMorris, MA

Dr. Barbara Luna is the partner in charge of the commercial litigation department of White Zuckerman. She has been providing Forensic Accounting, Economic Damages, Valuation, and Expert Witness Services for the past 30 years and has testified in court over 450 times. She has a PhD in Applied Mathematics from Harvard University with application to Physics and Finance and a BA in Physics from Wellesley College. Barbara is a Certified Public Accountant, a Certified Fraud Examiner, an Accredited Senior Appraiser in Business Valuation, a Certified Valuation Analyst, Accredited in Business Valuation, a Certified General Real Estate Appraiser, and a Certified Financial Forensic. She previously was a partner with Coopers & Lybrand and has taught working capital management, business finance, forensic accounting and intermediate accounting at UCLA Graduate School of Management, California State University at Northridge and Pepperdine University.

Dean Atkinson is a partner in the commercial litigation practice of White Zuckerman. He has testified as an expert witness in Commercial Litigation and Family Law Matters and has been involved in Resolution and Settlement Negotiations since 1987. He holds credentials from the AICPA as a Certified Public Accountant, Accredited in Business Valuation and Certified Financial Forensics and from the Association of Certified Fraud Examiners. Dean is experienced and has qualified as an expert in business valuation, business litigation and family law matters.

John Luna is a partner in the commercial litigation practice of White Zuckerman. He analyzes Financial, Accounting, Economic Damages, Business, Real Estate and Valuation issues and testifies as an expert witness on his findings. He has been an investment banker with Macquarie Capital, GCA Savian and Lazard. John has a JD from UCLA School of Law (Order of the Coif), an MBA from UCLA Anderson School of Management (Edward W. Carter Fellow), and an AB in Engineering Sciences from Harvard University. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Financial Forensic and a member of the California Bar.

Venita McMorris is a partner and an Economist in the Personal Injury and Employment practice of White Zuckerman. She has been providing economic damages and expert witness services for over 20 years and has testified extensively in court. She has a Master of Arts degree in Economics from California State University, Fullerton and a Bachelor of Arts degree from San Diego State University. She previously was a manager with Coopers & Lybrand and an economist with a medical malpractice trust in Southern California. Venita has taught macroeconomics and microeconomics to college students at Pasadena City College as a full-time tenured instructor and at Glendale Community College as a part-time instructor.

Los Angeles 15490 Ventura Boulevard, Suite 300 Sherman Oaks, CA 91403 Phone: (866) 981-4266 or (818) 981-4226 Fax: (818) 981-4278 Email: expert@wzwlh.com Website: www.wzwlh.com

Orange County 4 Park Plaza, Suite 200 Irvine, CA 92614 Phone: (949) 219-9816 Fax: (949) 219-9095 Email: expert@wzwlh.com Website: www.wzwlh.com