Accountant Malpractice Expert Witnesses: 9

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

Beth A. Mohr, CFE, CFCS, CAMS, CCCI, MPA, PI, is a Law Enforcement / Police Misconduct expert with over 30 years of sworn and non-sworn investigative experience. Ms. Mohr is credentialed as a Nationally Certified Law Enforcement Instructor by the International Association of Directors of Law Enforcement Standards and Training, and is one of fewer than 150 individuals who have been nationally certified as an expert law enforcement instructor.  She is a Certified Fraud Examiner, Certified Anti-Money Laundering Specialist (CAMS), Certified Financial Crimes Specialist (CFCS) and a Certified Cyber Crimes Investigator (CCCI). She is also a Private Investigator licensed in New Mexico, Arizona, and California.

Ms. Mohr has testified as an expert in California, Ohio, Illinois, New Mexico, Arizona, and Washington state, in federal and state courts, on a variety of subjects, including police procedures, police misconduct, white collar crime, and fraud examinations.  Ms. Mohr's qualifications as a police practices expert have been confirmed by the courts through a Daubert challenge, during which the courts specifically affirmed Ms. Mohr's expert qualifications in the areas of interviewing, interrogation, recanted and false confessions, investigative processes, vice, and human trafficking.

Ms. Mohr has written articles on the topic of police practices, including a forthcoming chapter entitled Skepticism, in the book The Art of the Investigation Revisited.  In addition to articles for peer-reviewed publications, Ms. Mohr has written and taught dozens of law enforcement courses which have been approved for law enforcement credit, including California POST accreditation.

During her career with the San Diego Police Department, Ms. Mohr she was awarded three Commanding Officer’s Citations, which are the highest awards offered by the San Diego Police Department for investigative acumen, at the time.  After retiring from the San Diego Police Department, she conducted death penalty mitigation investigations, and other complex felony investigations, including homicide and white-collar cases, for the Whatcom County, Washington, Public Defender’s Office.   This includes conducting investigations of allegations of police misconduct for the City of Albuquerque Independent Review Office.  Ms. Mohr recently chaired the City of Albuquerque’s Police Oversight Board, a civilian board which was created as part of the US Department of Justice’s Consent Decree with the City of Albuquerque and the Albuquerque Police Department. 

Ms. Mohr has taught courses on law enforcement topics including interviewing techniques, investigative ethics, evidence collection, financial and fraud investigations, and many other topics.  Her ethics courses, investigative courses, and fraud courses are certified for law enforcement credit.  Ms. Mohr is a POST Certified law enforcement instructor in California, and a Nationally Certified Law Enforcement Instructor.  

Beth A. Mohr is available as a consulting or testifying expert anywhere in North America, as well as many international locations.  She is neutral, fair, and her opinions are rooted in provable facts.  She strives to balance her cases between defense and plaintiff-sided cases, and also provides habeas consulting services.  

Areas of Expertise:

Police Misconduct Use of Force, Excessive Force & Deadly Force Interviewing, Interrogations & False Confessions Police Ethics Investigative Failure Habeas Consulting False Arrest Failure to Train / Failure to Supervise

Evidence Handling Civilian Oversight Civil Rights Violations Police Policy, SOPs Fraud & Embezzlement Cases Human Trafficking, Sex Trafficking & Vice Money-Laundering Cases Cryptocurrencies / Bitcoin

Richard M. Teichner, CPA, ABV, CVA, MAFF, CFF, CRFAC, CRFAU, DABFA, FCPA, CGMA, CDFA, licensed in both Nevada and California, has over 45 years of experience in public accounting, and for approximately 25 of those years his areas of practice have been primarily providing expert services and consulting services in business litigation and family law matters. With offices in Reno and Las Vegas, Nevada, Mr. Teichner's practice extends to various jurisdictions throughout the United States.  Although Mr. Teichner's services are mainly weighted toward complex business litigation and divorce matters, they also include performing valuations of businesses and business interests for estate tax and gifting purposes and for buy-sell situations. Clients have been both businesses and individuals involved in various industries, such as manufacturing, distribution, retail sales, construction, real estate development, and transportation, and in professional practices, e.g. medical, law and accounting, and other service businesses.

Litigation Matters - Expert services are provided to business litigation and family law litigation attorneys representing either plaintiffs or defendants. Mr. Teicher has testified over 45 times at trial and approximately 40 times at depositions. He has been engaged as a testifying expert or consultant in a variety of complex business litigation and family law matters. Such matters have involved forensic accounting, damages claims; contract disputes; disputes among business owners; fraud, including white collar crime; breaches of fiduciary duty; standards of care; and personal injury and wrongful death.  Family law matters have involved property division, tracing, marital waste, alimony, business valuations, and tax implications of divorce.

Areas of Expertise:

Economic Damages / Lost Profits Forensic Accounting Financial Fraud Personal Injury / Wrongful Death Damages Divorce and Family Law Matters

Business Valuations / Appraisal Franchise Valuation Intangible Assets Appraisal White Collar Crime Standards of Care; Breach of Fiduciary Duties

Reno Office 3500 Lakeside Ct, Suite 210 Reno, Nevada, 89509 Telephone: 775-828-7474 or (775) 530-5106

Las Vegas Office 8275 S. Eastern Avenue, Suite 200 Las Vegas, Nevada 89123 Telephone: 702-724-2645 or (702) 467-8335

Mr. Blum, CPA, CFE, CPEA, CFF has over 30 years of professional experience as a forensic accounting testifying expert in damages, intellectual property, reasonable royalties & royalty audits. Mr. Blum is a leading licensing contract terms expert. He was 2017 California CPA of the Year & 2012 Certified Fraud Examiner of the Year. 

Leader in intellectual property, royalties, patents, trademarks, copyrights, DMCA, breach of contract, unjust enrichment, lost profits, & royalty audits.  Industries include: toys, pharmaceuticals, software, medical devices, media & entertainment, energy, music, film, apparel & consumer products. Chief Audit Officer at Beats, Big 4 Partner, Fortune 50 companies Occidental Petroleum, Unocal, and Disney. While at Ernst & Young, led fraud and royalty auditing. Vice Chair (2016-2017) Board of Regents of the 80,000 member Association of Certified Fraud Examiners. Has lead more than 1,500 forensic accounting investigations. 

Complex Economic Litigations and Intellectual Property Expert Witness - As an Economic Damages expert witness, Mr. Blum has worked on matters from simple to several billion dollars complex litigations. He has been retained as an expert witness for more than 100 matters. Most retentions have required a Federal report.  Mr. Blum is a Certified Fraud Examiner, Certified Professional Environmental Auditor, and Certified in Financial Forensics by the AICPA. His damage calculations have consistently been accepted over other experts.  His reports are noted as best examples by judges. Broad range of clients for leading law firms. Representative clients: Amgen, Microsoft, Disney, Dolby, Sony, Paramount Pictures, Mattel, GM, Sears, IGT, IMG, Tessera, Philips, Diageo, Harley-Davidson, DKNY, Chrysler, Ross, Steven Spielberg, Tom Hanks, Shark Tank, WWE, Warner Bros., McDonalds, SAG, DGA, WGA, Conor McGregor, UMB Bank, Bank of America, Everlast, etc.

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 Interruption Class Action Lanham Act Trusts & Estates USITC DMCA

View Sidney Blum'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.

William R. Legier is a Certified Public Accountant, Certified Fraud Examiner, and Certified in Financial Forensics. With over 51 years in business, he has extensive forensic accounting and complex commercial litigation experience.

Mr. Legier is a former senior accountant for Arthur Andersen & Company, international CPA firm, and a former chief financial and operating officer for a $100 million diversified corporation. He currently lectures on accounting, finance, tax, business and business information technology, management control systems, business valuation, fraud, and forensic accounting to groups sponsored by RCA, IBM, Louisiana State University, Tulane University, A. B. Freeman School of Business, University of New Orleans, and other leading companies and institutions

Litigation Support - Mr. Legier's expert witness services include the forensic analysis and explanation of complex financial transactions with the use of advanced automated graphic design and display techniques. He provides testimony in Federal and State Courts throughout the US for leading national law firms and Fortune 100/500 companies in areas including:

Calculating Lost Profits Fraud Detection and Recovery Mismanagement Bankruptcies Appointment of Receiver Business Valuations Shareholder Disputes Evidence of Ownership Identification of Hidden Assets Corporate Veil Piercing Business Interruptions Single Business Enterprises Accounting Malpractice Marital Dissolution Separate and Community Property Spousal Support Tracing

Lost Earnings Personal Injury Intellectual Property Patent / Trademark / Copyright infringement Trade Secrets Reasonable Royalties Investigative Accounting Breach of Contract Breach of Fiduciary Duty White Collar Crime Real Estate Securities Product Liability Business Dissolution Construction Defects, Delays, and Cost Overruns Wrongful Termination Data Analytics

EJ Janik, CPA, CFF, CFE is a Certified Public Accountant with 40 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 765 business disputes. He has provided expert testimony in over 88 matters including trial testimony in 58 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.

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.

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.