Accounting: Auditing Expert Witnesses: 12

William "Bill" Redpath, ASA, CFA, CPA, ABV, CIPM, Managing Director at Summit Ridge Group, is a Business Appraiser with 36 years experience valuing companies and assets in the Broadcast, Media, and Telecommunication Industries.

Mr. Redpath currently heads the Chicago office of Summit Ridge Group. Before joining Summit Ridge Group, he worked for nearly 35 years at BIA Advisory Services, LLC, where he completed hundreds of fair market valuations and purchase price allocations for financial reporting and tax reporting purposes.

Previously, Mr. Redpath was a Senior Financial Analyst at NBC and an Internal Auditor at ABC (both in New York), Assistant Financial Manager at WISH-TV, Indianapolis, and a Staff Auditor at Arthur Andersen & Co. in Cincinnati.

Litigation Support - Mr. Redpath has participated in nearly 100 litigation support projects, including 36 depositions, and has testified in court or at arbitration hearings 24 times.

Areas of Expertise Business Litigation Business Valuation Damage Appraisal Economic Damages Litigation Support Business Valuation Valuation Theory / Methodology

Industry Focus Broadcasting Media and Entertainment Wireline Telecommunications Wireless Telecommunications Cable & Satellite Communication Infrastructure

Certifications Accredited Senior Appraiser (ASA), Business Valuation Chartered Financial Analyst (CFA) Certified Public Accountant (CPA), Virginia Accredited in Business Valuation (ABV)

Education M.B.A., University of Chicago (Booth) B.A., Economics & Political Science, Indiana University

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.

Moss Adams provides forensic accounting, litigation support, business valuations in addition to our tax and audit practice. They specialize in the areas of Health Care, Manufacturing and Distribution, Real Estate Construction, Agri-Business, and Information Technology. 

Moss Adams is a fully integrated professional services firm dedicated to assisting clients with growing, managing, and protecting prosperity. With more than 3,400 professionals across more than 25 locations in the West and beyond, they work with many of the world’s most innovative companies and leaders. Their strength in the middle market enables them to advise clients at all intervals of development—from start-up, to rapid growth and expansion, to transition. 

Moss Adams' Fresno offices are home to audit, tax, and consulting professionals serving clients in the agriculture, construction, manufacturing, health care, and not-for-profit industries. The Fresno offices also have specialty practices in valuation, litigation support, estate planning, employee benefit plans, and other value-added services.

For more information, please contact us or visit our website.

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.

Keegan Linscott & Associates, PC is a full-service accounting firm with more than 27 years of experience providing expert services as Certified Public Accountants, Certified Fraud Examiners, Forensic Accountants, and Certified Insolvency and Restructuring Advisors.

KLA'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 KLA 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 the 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 G. Linscott, CPA, CFE, CIRA, is a Director of Keegan Linscott & Associates 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 more than 30 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’.

View Keegan Linscott & Associates' Consulting Profile.

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 785 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.

Robert Bates, JD, CPA, CFE, CVA, 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. The CFO of a public company, 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. 

Litigation Support - Robert Bates has worked with dozens of lawyers on over 50 cases in various states. Sometimes he provides financial support for a client in litigation, or pre-litigation, and other times he provides a report, such as a damages calculation, which can be used in litigation. He also has experience providing testimony in depositions and trials. 

Legal Services:

• Unbiased Case Analysis
• Discovery Review & Recommendations
• High-Impact Demonstrative Exhibits
• Strategy and Tactics Conferences
• Damage Calculations
• Cash Flow Analysis Reports
• Profit and Loss Analysis

View Robert Bates' Consulting Profile.

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 40 years of experience in forensic accounting, investigations and litigation services in numerous industries and diverse engagements, including more than 20 years of experience in economic damages and business valuations.  State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized me as an expert in forensic accounting, economic damages, business valuation, CPA malpractice and bankruptcy core proceedings.  Mr. Pakter is a Certified Public Accountant with multiple additional certifications in economic damages, financial forensics, business valuation and bankruptcy core proceedings.  He focusses his professional practice on forensic accounting, lost profits, lost earnings and other economic damages, business interruption, fraud/financial investigations, bankruptcy core proceedings and litigation support.

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.

As a forensic accountant and testifying expert in the areas of Fraud, Business Valuation, and Economic Damages, Ted Phelps excels in following the money – no matter where the trail leads.

During his four decades as a financial problem solver, Phelps has built a reputation for integrity, diligence, and leadership. He has testified as an expert witness in both federal and state courts. When working as a court-appointed neutral, he assists the court in carrying out its orders, performs forensic investigations, and reports his findings.

His testimony has been critical to the outcome of many significant cases. For example, Phelps was instrumental in a fraud/forensic investigation that led to a verdict of $21,000,000. He also performed a court-ordered forensic study involving a 14-year reconstruction of books and records on eight single asset real estate entities, conclusively proving that plaintiff's allegations of fraud were false.

Phelps is skilled in the fields of insolvency, reorganization, and restructuring. As a court-appointed fiduciary, he has completed dozens of business receiverships, many of which involved fraud and shareholder oppression issues.

As the founder and president of FVLS Consultancy, Phelps developed and taught a forensic accounting course at California State University, Los Angeles. He currently teaches classes in Accounting and Fraud Investigation at Whitworth University in Spokane, Wash.

Phelps earned his M.B.A. from Whitworth University and his B.S. in Accounting from the University of Southern California, Marshall School of Business. He also studied Engineering at the United States Naval Academy. He is a member of the Association of Certified Fraud Examiners and the National Association of Certified Valuation Analysts.

Areas of Expertise:

Insolvency Business Valuation Corporate Turnarounds Economic Damages

Fiduciary Appointments Forensic Accounting Fraud Investigations Shareholder Lawsuits

View Theodore Phelps' Consulting Profile.

Rick Rivera is a Southern California Commercial Real Estate Professional and Shopping Center Property, Asset Management, and Brokerage Expert in Southern California. In the real estate business for 30 plus years. 

Mr. Rivera is currently Principal of CBM1, Inc. transacting hundreds of leasing and sales deals per year with a team of 12 agents. 

Former President of Centers Business Management (CBM), overseeing 11 million square feet of shopping centers, thousands of tenants, several hundred landlord clients and dozens of property managers and leasing agents. Clients included private and institutional investors.

Areas of Expertise:

Standard of Care Commercial Property and Asset Management Accounting Services and Reporting

Industry Custom and Practice Lease Transaction Oversight Landlord and Tenant Representation

Litigation Support - Mr. Rivera offers expert witness services in cases involving commercial real estate. His services are available to attorneys for plaintiff and defendant and include thorough reporting, deposition, and trial testimony as needed. He has also served as a court appointed receiver.

Lawsuit Experience:

Landlord Vs. Tenant Disputes Deferred Maintenance Mismanagement Claims Landlord Vs. Broker Disputes

Agent Vs. Broker Disputes Partnership Conflicts Standard of Care Duties Dual Agency and Conflict of Interest

View CBM1'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.