Forensic Accounting Expert Witnesses

Forensic accounting expert witnesses and consultants listed here may be able to form expert opinions, draft expert witness reports, provide expert witness testimony at deposition and/or trial as or serve as consulting (non-testifying) experts on forensic accounting. The forensic accounting expert witness listings on this page are typically from fields/areas of expertise such as: Accounting, Appraisal & Valuation, Business Damages, Business Valuation, Cannabis, Financial, and Fraud.

Barbara C. Luna, PhD, CPA, CFE, ASA, CVA, ABV, CFFA, CGREA, CREA, CMC White, Zuckerman, Warsavsky, Luna, & Hunt, LLP

Business Damages, Accounting - Forensic Accounting, Damages, Lost Profits, Lost Earnings, Lost Value of Businesses and Real Estate, Fraud. Extensive Expert Testimony in breach of contract, business interruption, dissolutions, intellectual property, construction, fraud, securities, personal injury, wrongful termination matters.
Barbara Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt. She has served as a forensic accounting, damages and valuation expert witness for over forty years in business and personal injury litigation and bankruptcy matters. She analyzes financial, accounting, economic, business, real estate and valuation issues relating to liability and damages in litigation matters and reorganization of businesses. She has testified on numerous occasions in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions.

Lowell A. Jobe, CPA ACS Group

Accounting - PCAOB Audits, SEC Audits, SEC Accounting, SEC Reporting, Accounting and Audit Malpractice, Securities & Exchange Commission, Financial Statement Audits, Generally Accepted Auditing Standards, PCAOB Audit Standards, Auditor Ethics and Independence Rules, Auditor Quality Control Standards
I graduated from Grapevine High School in Grapevine, Texas in 1983 and the University of North Texas in 1991 with a Bachelor of Science Degree in Accounting and a Master of Science Degree in Accounting (Emphasis in Audit). I received my CPA designation in Texas in 1993 and my CPA designation in Minnesota in 2000. I have over 29 years’ experience in general accounting, auditing of public and private companies, tax return preparation, financial statement preparation, SEC Reporting, and auditing under the audit standards of the PCAOB. I am a member of the American Society of Certified Public Accountants (AICPA), with memberships in the Texas Society of Certified Public Accountants (TSCPA) and the Minnesota Society of Certified Public Accountants (MNCPA). Since 2007, I have been a contributing author to more than 65 of audit guides and practice aids sold Thomson Reuters. Since 2015, I have been the author of Thomson’s SEC and PCAOB Quarterly Update and teach that content monthly ...

Janet Chase, ASA, ABV, CEIV, CPA South Park Advisors

Phoenix, Arizona
Appraisal & Valuation, Accounting - technical accounting, fair value accounting, economic damages, financial reporting, lost profits, family law, business valuation, corporate litigation, forensic accounting
Janet has more than 30 years of experience in accounting, audit, tax, and finance, including 20 years of experience providing valuation, forensic accounting and litigation services to both private and public companies ranging in size from start-ups to over $1 billion in sales. Her experience includes leadership roles at a Big Four Accounting Firm, as well as global executive involvement for brands such as Bausch & Lomb, Ray Ban, and Birds-Eye Foods. Janet’s accounting and tax experience includes three years as Corporate Audit Manager for a technology-based healthcare company with sales of over $2 billion and 100 locations worldwide, two years as a Finance Director for the Southeast Asia Region based in Singapore for the same company, and two years as Tax Manager for a producer and marketer of processed food products with sales of $800 million and tax filings in 36 states. Her valuation, forensic accounting and litigation experience includes ten years at a national boutique valuatio...

Christopher G Linscott, CPA, CFE, CIRA Keegan Linscott & Associates, PC

Tucson, Arizona
Fraud, Accounting - Financial, Insolvency, Forensic Accounting, Bankruptcy, Business Damages, Economics, Mining, Business Operations, Accounting investigations, Forensic investigations, Litigation support, Litigation services
Chris Linscott is the Director of Keegan Linscott & Associates consulting practice with more than thirty-five years of experience. His background includes eight years with KPMG Peat Marwick in the New York City and Boston offices, two years with Coopers & Lybrand in Tucson, two years as a CFO in industry and twenty-six years with Keegan Linscott & Associates. He is a Certified Public Accountant, Certified Fraud Examiner and Certified Insolvency and Restructuring Advisor. Chris has served as an expert witness and consultant to attorneys involved in litigation throughout the country. He has also served as a Financial Advisor to Debtors and Creditor Committees in Chapter 11, served as a Chapter 11 Trustee, court appointed Receiver, Financial Fiduciary, Special Master and Examiner in various court cases. Chris is adept at analyzing allegations of fraud in civil, criminal, and bankruptcy matters and working with counsel to understand the financial aspects of litigation. He has testified ...

Sean Tanner Keegan Linscott & Associates, PC

Tucson, Arizona
Financial, Business Damages - Mergers & Acquisitions, Financial, Insolvency, Forensic Accounting, Bankruptcy, Business damages, Data mining, Business Operations, Accounting investigations, Forensic investigations, Litigation support, Litigation services.
Sean is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE) with more than 16 years of public accounting and industry experience. A few of Sean’s notable areas of expertise include mergers and acquisitions (buy and sell), financial analysis and investigative financial review, consolidations and complex financial reporting (business plans, budgeting, and forecasting), transfer pricing, ERP implementation, debt and equity financing arrangements (fundraising, warrants, options, convertible notes, etc.), and issues associated with costing of production efforts and inventory. Sean joined the Audit Department of Plante Moran upon graduation from Michigan State University where he spent 8 years providing audit, tax, due diligence and other consulting services to large manufacturing, distribution, and retail companies throughout the world. Sean subsequently went to work for one of his clients, Dart Container, where he was responsible for the corporate accounting functi...

Nolte Analytics, LLP Brian Nolte

Los Angeles, California
Appraisal & Valuation, Accounting - Damages, Trademark Infringement, Copyright Infringement, Patent Infringement, Lost Profits, Disgorgement, Forensic Accounting, Fraud Investigation, Business Interruption, Reasonable Royalties, Personal Injury, Employment Damages, Unjust Enrichment, Breach of Contract, Theft of Trade Secrets
Our Team includes experts with the highest and most respected professional credentials, including Certified Public Accountant and Accredited Senior Appraiser. Our Team includes experts with over 40 years’ experience performing damage analyses, valuation, economic studies, and financial investigations. Our experience prevents false starts and avoidable errors, delivering more cost-effective results. Our Team includes experts with over 200 trial testimonies. We typically present our conclusions graphically, using a proprietary presentation system. As a result, we have an unequalled track record of judges and juries accepting our conclusions.

Robert Bates, JD, CPA, CFO, CVA, CFE

san francisco, California
Accounting, Financial - Business Litigation, Due diligence, Forensic accounting, Fraud investigations, Litigation support, Lost earnings, Valuation, CFO, CPA, Bankruptcy, Acquisitions
Bob Bates is a JD, CPA, CFE, CVA and CFO and 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. Unbiased Case Analysis Discovery Review & Recommendations High-Impact Demonstrative Exhibits Strategy and Tactics Conferences Damage Calculations Cash Flow Analysis Reports Profit and Loss Analysis Commercial damages, business interruption and lost profits He has been involved in depositions/interrogatories and testifying with multiple court cases including: Embezzlement-2009 Discovered $300k fraud/consultant for counsel Massachusetts Creditor-2013 NY. $1.6m debentures, usury/breach Creditor-2013 NY. $1.7m debentures, usury/breach Creditor-2013 LA, CA $1.7m debentures Creditor-2012 Orange County, CA. $400k debent...

David K Golbahar, CPA, CFF, CGMA J.S. Held

Los Angeles, California
Accounting, Business Damages - Partnership dispute, Economic Damages, Business interruption claim, employment, wrongful termination, business litigation, lost profits, business valuation, unjust enrichment, fraud, white collar criminal defense, intellectual property, toxic tort, forensic accounting, breach of contract
ECONOMIC DAMAGES | FRAUD INVESTIGATIONS | FORENSIC ACCOUNTING David is a skilled forensic accountant, expert witness, and turnaround consultant. Shareholders, creditors, and attorneys rely on David’s focused approach to investigating fraud, determining damages for complex financial disputes, and assisting in bankruptcy matters. Business owners and management teams trust his deep operational experience to guide them through turnarounds and business expansion. David fulfills multiple needs in commercial litigation matters. Mr. Golbahar has been named expert on over 25 cases. The California Superior court appointed him as a monitor in a well-know restaurant group dispute. Testimony Experience - Economic Damages - Lost Profits / Business Interruption - Wrongful Termination (Employment Law) - Business valuation In 2018, Mr. Golbahar received AICPA’s FVS Standing Ovation award for significant contributions in forensic accounting and in the community.

Fulcrum Inquiry Renee, Howdeshell, Nicole Liska, David Nolte

Los Angeles, California
Business Damages, Accounting - Forensic Accounting, Fraud Investigation, Business Valuation, Business Appraisal, Damages Analysis, Lost Profits, Economic Damages, Disgorgement, Economist, Statistics, Forensic Economic Analysis, Corporate Veil, Royalty Audits, Strategic & Market Assessment, Injury and Employment Damages
Ms. Howdeshell, Mr. Nolte and Ms. Liska, have worked with a broad range of firms/industries in both litigation and non-litigation settings. Their ability to analyze and explain complex financial matters has proved useful in numerous commercial disputes. They focus primarily on economic damages analysis, forensic accounting investigations, valuation of businesses, economic studies, royalty and fraud auditing, and other litigation-related financial analysis.

Barbara C. Luna, PhD, CPA, CFE, ASA, CVA, ABV, CFFA, CGREA, CREA, CMC White, Zuckerman, Warsavsky, Luna, & Hunt, LLP

Sherman Oaks, California
Business Damages, Accounting - Forensic Accounting, Damages, Lost Profits, Lost Earnings, Lost Value of Businesses and Real Estate, Fraud. Extensive Expert Testimony in breach of contract, business interruption, dissolutions, intellectual property, construction, fraud, securities, personal injury, wrongful termination matters.
Barbara Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt. She has served as a forensic accounting, damages and valuation expert witness for over forty years in business and personal injury litigation and bankruptcy matters. She analyzes financial, accounting, economic, business, real estate and valuation issues relating to liability and damages in litigation matters and reorganization of businesses. She has testified on numerous occasions in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions.

Thomas M. Neches, CPA, ABV, CVA, CFE, CFF Thomas Neches & Co., LLP

Los Angeles, California
Business Damages, Accounting - CPA expert witness, forensic accounting, damages, business valuation, lost profits, reasonable royalty, alter ego, intellectual property, wrongful termination, wrongful death, breach of contract, lender liability,banking, entertainment, insurance, manufacturing, retail, securities, wholesale.
Thomas Neches, managing partner of Thomas Neches & Company LLP, provides accounting, financial, business valuation and statistical analyses to assist attorneys involved in litigation. Mr. Neches has testified as an expert in state and federal courts in Arizona, California, Florida, Kentucky, Missouri, Nevada, New York and Oregon. He is a Certified Public Accountant, Accredited in Business Valuation, a Certified Valuation Analyst, a Certified Fraud Examiner and is Certified in Financial Forensics. He received his BA in Mathematics and Literature from UC San Diego and his MS in Operations Research from UCLA. Mr. Neches has testified to juries on behalf of both plaintiffs and defendants in antitrust, breach of contract, fraud, intellectual property, lender liability, personal injury and wrongful termination cases. Examples of the litigation issues he has addressed include lost profits, lost business value, determining a reasonable royalty and piercing the corporate veil. Representativ...

Patrick L Ryan, CPA,CVA,FCPA The Ryan Group

Huntington Beach, California
Business Valuation, Business Damages - Litigation accounting, Forensic accounting, Partnership disputes, Shareholder disputes, Lost profits
Provide litigation accounting consulting for the legal community in areas that require forensic accountant services or business valuation services. Purposes that arise out of business disruption issues such as partner disputes or partner leaving business. Shareholder dissenting lawsuits because of management issues. Shareholder valuation issues as the result of divorce. Shareholder disputes over values as the result of a shareholders death. Lost profits as the result of business interruption because of outside factors, such as unforeseen construction or embezzlement by an employee.

Jack W. Harris, CPA, MBA, CVA, CFE, MAFF, CFF, CGMA, CIA Jack W. Harris, Inc.

Denver, Colorado
Business Damages, Business Valuation - Commercial Litigation Damages, Construction Contract Damages, Construction Cost Audits, Lost Profits, Business Valuation, Construction Defect Damages, Forensic Accounting, Business Damages, Lost Profits, Business Interruption, Insurance Claims Analysis, Surety Claims Analysis, Internal Audits, Fraud
Jack W. Harris is a forensic accounting expert with 42 years professional experience in the areas of commercial litigation damages, construction claims, construction damages quantification, construction cost audits, lost profits analyses, business valuation, business interruption, financial management, accounting, internal auditing, and fraud investigations. Mr. Harris has worked on numerous domestic and international projects. Mr. Harris serves as an independent expert and consultant, and has held various management auditing and controller positions with major accounting, construction, financial services, and diversified firms. Mr. Harris is admitted as a Neutral with the American Arbitration Association for construction matters. Mr. Harris’ industry focus includes but is not limited to construction, mining, energy, real estate and land development, insurance, surety, and related industries. Other industry expertise includes but not limited to high technology, medical, retail, manu...

Mitchell M. Cohen, CPA, CFE, FCPA, CFLC Bronswick Benjamin, PC

Chicago, Illinois
Accounting, Fraud - Forensic Accounting, Financial Investigations, Fraud Audits, Reconstruction of Accounting Information, Lost Profits, Divorce.
Mr. Cohen has more than twenty four years experience in the field of public accounting which includes providing compilation, review and audited financial statements along with tax preparation and business advisory services. He has also submitted expert reports in the areas of divorce, lost income, financial misrepresentation, financial conversion and corporate veil cases in both the private and public sectors. He has testified and been deposed in several counties in Illinois.

Adam Hansberger, CPA/ABV, CVA Vallitics Advisory Services, LLC

West Dundee, Illinois
Business Valuation, Accounting - Forensic Accounting, Valuation of Environmental Liabilities
Adam has more than 12 years of experience as a Certified Public Accountant (CPA), providing audit and tax services, including business valuation, forensic accounting, and litigation services for the previous four years. His experience includes an advisory services manager role at a national public accounting firm and two Chicago area boutique accounting firms focused on tax services and estate/gift valuations for privately held businesses and high-net-worth clients. Adam has specialized education and training in environmental liabilities and their effect on business valuation.

Chad M Garland, CPA/ABV/CFF/CGMA, ASA, CVA MAFF, CFE, CTP, MBA Chad M. Garland, CPA, LLC

Shreveport, Louisiana
Accounting, Business Valuation - Forensic Accounting, Litigation Services, Economist, Fraud
A licensed CPA in Louisiana since 1981 and in Texas since 2009, Chad Garland has an extensive education and working experience in the fields of accounting, finance and banking. Chad has served on the board of directors for two prominent companies and as President of the Ark-La-Tex Cash Management Association. His experience includes bankruptcy, expert witness testimony, litigation services, business valuations, small business consulting, budgeting, tax planning, financial reporting, management oversight, and as a workout specialist for troubled companies. Currently, Chad focuses his expertise on the areas of litigation services including bankruptcy, forensic and fraud accounting and expert witness testimony, business valuations, income taxes, and small business consulting. As an expert witness, he has testified in both district and federal courts. CPA, Licensed in Louisiana and Texas Accredited in Business Valuation (ABV) Certified in Financial Forensics (CFF) Chartered Global Man...

William R Legier, CPA, CFE, CFF Legier and Company, apac

New Orleans, Louisiana
Accounting - Certified Public Accountant; Certified in Financial Forensics; Certified Fraud Examiner; Extensive forensic accounting and complex commercial litigation experience with testimony in Federal and State Courts throughout the US for leading national law firms and Fortune 100/500 companies
Certified Public Accountant; Certified in Financial Forensics; Certified Fraud Examiner; Extensive forensic accounting and complex commercial litigation experience with 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, analysis and explanation of complex financial transactions, forensic accounting, accounting malpractice, marital dissolutions, including separate and community property, spousal support and tracing, lost earnings, personal injury, intellectual property and reasonable royalties, including patent, trademark and copyright infringement and trade secrets, investigative accounting, breach of contract, breac...

Michael J. Garibaldi, CPA,ABV,CFF,CGMA Garibaldi Group

Garden City, New York
Business Valuation, Accounting - Appraisal, Valuation, Forensic Accounting, Business Damages, Fraud, Business Operations, Financial, Economics, Management, CPA, Accountant, Tax, Business Divorce, Appraisal & Valuation

Bryan A. Finley, CPA, CFF, CFE Janik Forensics PC

Dallas, Texas
Accounting, Fraud - Forensic Accounting, Accounting Expert Witness, Damages Expert, Certified Fraud Examiner, CFE, Certified in Financial Forensics, CFF, Certified Public Accountant, CPA
PRACTICE AREA • Provides professional services as a forensic accountant, expert witness, arbitrator and consultant to legal counsel for clients involved in complex civil litigation, corporate board and internal investigations, complex insurance claims, bankruptcies, and responses to actions by regulatory and investigative bodies. • Advises on matters related to damages, loss claims, fraud, financial reporting, internal controls and accounting issues, among others. • Subject matters commonly addressed include partnership and investor disputes, breach of contract, fee disputes, tort, professional negligence, misappropriation, bribery, conflicts of interest, whistleblower allegations, probate/trust matters, vendor fraud, M&A post-transaction accounting disputes, antifraud programs, internal controls, loss of value, intellectual property, theft of trade secrets, lost profits, royalties, business interruption, environmental disasters and construction defects. PROFESSIONAL AFFILIATIO...

EJ Janik, CPA, CFF, CFE, CFLC, MS Janik Forensics PC

Dallas, Texas
Business Damages, Accounting - Damages Lost Profits, Forensic Accounting, Construction Claims, Business Interruption , Insurance Claims, Product liability claims , Theft of Trade Secrets , Whistle blower cases, Antitrust/Pricing issues, Business valuations, Contract disputes, Dispute Resolution, Energy, Oli & Gas , M & A
EXPERIENCE • Over 58 trial/hearing testimonies in 8 states: 11 Federal, 23 State, 25 Arbitration • Over 88 total expert testimony matters • Over 765 business dispute and consulting matters • 150 financial audits (Public Accounting – 7 years) • Significant engineering & construction experience EJ JANIK, CPA, CFF, CFE, CFLC, MS CPA = Certified Public Accountant CFF = Certified in Financial Forensics CFE = Certified Fraud Examiner CFLC = Certified Forensic Litigation Consultant FIRM SERVICES Business and Dispute Consulting Construction and Contract Claims Damage Analysis / Critiques Fact Finding / Graphic Analytics Opinions / Reports Accounting / Financial / Economic Modeling Contract Accounting Projections and Trend Analysis Color Graphic Damage Modeling Trial Exhibits and Expert Testimony OVERALL EXPERIENCE Antitrust/Pricing Issues Audits Bankruptcy Analyses Business Interruption Business Valuations Construction Claims Contract Disputes Cost Determinations...

David C Cawley Fraim, Cawley & Company, CPAs

Roanoke, Virginia
Financial, Accounting - Forensic accounting, Business valuations, Lost profit reports, Lost wages reports, Economic damages, Family law financial support
• Licensed Certified Public Accountant (CPA) in the state of Virginia since 2016 • Certified Valuation Analyst (CVA) as recognized by the National Association of Certified Valuators and Analysts • Certified Fraud Examiner (CFE) as recognized by the Association of Certified Fraud Examiners • Certified Divorce Financial Analyst as recognized by the Institute of Divorce Financial Analysts • Member of the Virginia Society of Certified Public Accountants • Member of the National Association of Certified Valuators and Analyst (NACVA)

Eli C Neal, CPA, ABV, CFF 4 Corners Financial Forensics

Bellevue, Washington
Business Damages, Cannabis - Business Valuations, Forensic Accounting, Economic Damages, Cannabis, Lost Profits, Bankruptcy, Business Damages, Commercial Litigation, Shareholder Dissolution, Business Appraisal, Economics, Fraud, Insurance Claims, Products Liability, Lost Wages Damages, Wrongful Death Damages, Invoice Review
Eli solves financial problems for attorneys and their clients with strategic, detailed, and well-reasoned work products. Eli provides business valuations, forensic accounting, and economic damages calculations based on historical financial records and informed assumptions about the future. Ultimately, he thrives when testifying in trial and arbitration to help triers-of-fact understand the financial effect of real-world actions. In 2018, Eli was selected as an AICPA Forensics and Valuation Services Standing Ovation Award Recipient which recognizes CPAs under 40 years old who exhibit exemplary professional achievement in the forensic accounting and valuation services arena.

Theodore G Phelps FVLS Consultancy

Spokane, Washington
Business Valuation, Business Damages - Fraud, Forensic Accounting, Divorce, Partnership Dispute, Shareholder Dispute, Minority Shareholder Oppression, Dispute Resolution, Corporate Investigation, Dissolution, Valuation, Damages, Expert Testimony