Multi-State Taxation and Accounting Expert Witnesses

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

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

Donald J. Miod, CPA, ABV, CVA, CBA, FCPA, CFF, CFS, CGMA, MAFF, MFP, is the founding partner of Miod and Company, LLP. He oversees all aspects of the company's Accounting, Tax, and Litigation Services.

Mr. Miod has 43 years of hands-on experience in all phases of closely held entertainment, manufacturing and professional service businesses, from accounting and auditing services to advising the board of directors.

Mr. Miod is a prominent member of several industry associations and a significant contributor to state industry conferences. He was voted one of the top 25 CPAs in the San Fernando Valley and is the recipient of the California Society of Certified Public Accountants Family Law Sections Distinguished Service Award. He is the Author of several published articles on business valuations and family law issues.

Litigation Support - Donald J. Miod has developed a solid reputation for ethical Forensic Accounting services for litigants in Civil, Family Law and Tax areas. With his innovative, proprietary “Asset Tracing Model,” he is an acknowledged leader in the field.

Mr. Miod has also been appointed by the court as a Special Master, as an Evidence Code §730 financial expert; and stipulated to by litigants and divorcing couples to be the neutral forensic accountant in the litigation, mediation, and collaborative law arenas. For all legal arguments that relate to accounting issues, he delivers informed, objective, honest opinions.

Areas of Expertise:

Objective Business Appraisals Marital Dissolutions Estate Valuations Mergers and Acquisitions Thorough Investigative Accounting Civil Litigation Claims Cash Flow Loss of Earnings Third Party Claims

Inventory Losses Employee Dishonesty Asset Tracing Settlement Assessments Damage Analysis Reimbursement Claims Post Separation Accounting Tax Consultation Fraud Investigations

View Miod and Company, LLC's Consulting Profile.

Tony Wayne, CPA, CFF, CVA, CIRA, is a Certified Public Accountant with over 25 years of private industry senior operations experience.

Background - After a diverse career spanning 15 years in Big 8 public accounting/consulting and private industry, Mr. Wayne founded IronHorse in 1998 with an emphasis on complex turnarounds and restructuring consulting, crisis management, advisory services, CFO services, and litigation support. IronHorse is an ideal solutions resource for the closely held, family owned middle, or small-market industrial firms in transition serving a six-state region including Nebraska, Iowa, Kansas, Missouri, Oklahoma and Arkansas. Visit their website at www.ihorsellc.com.

Litigation Support - Mr. Wayne is available to advise boards of directors, senior management, and corporate counsel in all litigation matters that can impact business practices, profitability, and continued viability. He maintains rigorous compliance with certifying and credentialing bodies and their regulations and scrutinizes the facts behind complicated forensic accounting and valuation issues.

He is a member of the American Bankruptcy Institute, including the Business Reorganization Committee and Fraud Task Force. In addition, he is a member of the American Institute of CPA’s, the Association of Insolvency & Restructuring Advisors, the National Association of Valuation Analysts, and the Turnaround Management Association,

Mr. Wayne's services include expert witness assistance (consulting and testifying), solvency opinions, rebuttal expertise, case assessment management, and services in other areas of dispute and pre-complaint, complaint, discovery, pre-trial, and settlement consulting.

Forensic Services Include:

• Fraud prevention, detection and response
• Financial Reporting Fraud and Irregularity Forensic Audits
• Electronic Evidence Analysis
• Preservation and Securitization
• Ponzi Scheme Analysis
• Asset Searches, Public Records Searches, and Related Party Search and Documentation
• Pink Sheet and Other Stock Scams
• Private Placement Fraud Analysis & Investigations
• Borrowing Base and other Bank Fraud Examinations/Investigations
• Criminal Investigations

Valuation Services Include:

Family Law Mergers and Acquisitions-Buy & Sell Side Advisory Estate Tax Returns E.S.O.P Valuations Disputes Buy / Sell Agreements Distressed Business Valuation Plan of Reorganization Valuation

Liquidation Plan Valuation Lost Profit and Damages Computations/Valuation Solvency Opinions Goodwill and Intangible Asset Fair Value Impairment Valuation Lender & Private Equity Due Diligence / Portfolio Valuations Exit, Succession, Wealth and Estate Planning Valumetric Modeling and Template Development

View Tony Wayne's Consulting Profile.

ECS Financial Services, Inc., started in 1962, has expanded into a full-service accounting firm that offers so much more than traditional accounting. ECS is driven by their mission to provide clients with world-class services. From the leasing industry, to corporate and individual tax, their clients benefit from a staff of experts who not only listen, but take the time to thoroughly understand their needs and objectives. You get the experience and capability of a large-scale accounting firm, with the personal attention of a small business.

Forensic Accounting & Expert Witness Services - The ECS forensic accounting and expert witness team has the expertise to help with all litigation support needs. ECS professionals include accountants with investigative skills to examine records for possible fraud, identify theft or embezzlement, calculate a potential damage claim, or testify in a legal dispute.

Mitchell M. Cohen, CPA, CFE, FCPA, CFLC, is a Certified Public Accountant (CPA), a Certified Fraud Examiner (CFE) a Forensic Certified Public Accountant (FCPA) and a Certified Forensic Litigation Consultant (CFLC) with over 27 years of accounting and tax experience.

Mr. Cohen is a Shareholder with ECS Financial Services, Inc., and has been with the firm since 2003. His expertise includes offering expert guidance in many areas such as: Strategic Business Planning, Financial Negotiation, Accounting System Design, Personal and Corporate Tax Planning, IRS Audits, and Financial Statement Compilations. A testifying expert witness, he has also conducted numerous forensic investigations in the areas of Divorce, Loss of Income Calculations, Piercing the Corporate Veil, and Conversion.

Mr. Cohen's services include Reviews and Audits in the areas of for-profit, governmental and not-for-profit entities, manufacturing, distribution, interior design, and catering companies and restaurants among many types of closely held businesses.

Nancy A. Geary, CPA, CLP, is both a Certified Public Accountant and a Certified Lease Professional. Ms. Geary has been with ECS Financial Services, Inc., a regional CPA firm, since 1984, and a Partner with the firm since 1990. Among other responsibilities, she manages the firm’s Leasing Services Department. Ms. Geary is proficient in various software packages specifically designed for the Equipment Leasing Industry.

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

Ms. Geary has participated in several expert witness engagements. Her experience includes preparation of expert witness reports, rebuttal reports, damage analysis, and forensic accounting. She has written numerous articles published in several leasing publications, and authored the Tax and Financial Accounting chapter of the CLP Foundation’s Handbook of Equipment Leasing.

Samuel N. Oliva, CPA, CMA, CLP, has served as Managing Partner of ECS Financial Services, Inc. since 1982. Concurrently, Mr. Oliva has served as CEO of Beacon Funding Corporation, a successful equipment leasing company, since 1990.

Mr. Oliva is a Certified Public Accountant, Certified Management Accountant, Certified Lease Professional, licensed business broker and a licensed real estate broker. He serves on the Board of Directors of Harris Bank in Chicago. His distinctions include the 2002 Financial Executive Award from the Institute of Management Accountants and the 2003 Distinguished Alumnus Award from Western Illinois University.

Mr. Oliva’s accounting and tax background, coupled with his superior business knowledge and management skills, his expertise within the leasing industry, and his natural business sense, make him uniquely qualified to opine on Accounting, Finance, Credit, and Real Estate related matters. He has served as an expert witness in a variety of situations. His experience includes serving as a confident and knowledgeable trial witness, preparation of expert witness reports, evaluation of damages and consulting with attorney’s throughout the various stages of litigation.

View ECS Financial Services' 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.

Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. 

Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers. Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:

• Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail
• Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets
• Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.

Other Services Include

• Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services
• Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation
• Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.
• Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets