Michael D. Pakter, CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV Expert Witness
Curriculum Vitae

Contact this Expert Witness

  • Company: Gould & Pakter LLC
  • Phone: (312) 229-1720
  • Cell: (773) 671-1950
  • Website: litcpa.com

Specialties & Experience of this Expert Witness

General Specialties:

Business Damages

Keywords/Search Terms:

Lost Profits, Economic Damages, Accounting, Forensic Accounting, Arbitration, Alternative Dispute Resolution, Bankruptcy Core Proceedings, Insurance and Business Interruption Claims, business valuation, Fraud, Internal Investigations


Bachelor of Commerce, Witwatersrand University, South Africa (1974-1976); Bachelor of Accountancy , Witwatersrand University, South Africa (1977-1979); Bankruptcy Mediation Certificate Program , DePaul University (2000); Construction Management Certificate Program , DePaul University (2007)

Years in Practice:


Number of Times Deposed/Testified in Last 4 Yrs:


Additional Information

Michael focuses his professional practice on determining lost profits, lost earnings and other economic damages, forensic accounting, financial analyses, investigations and business valuation. He provides consulting and expert services regarding economic damages, forensic accounting, business interruption, contract disputes, GAAP, GAAS, solvency, alter ego, fraud and bankruptcy and financial transactions and balances. Michael provides consulting and litigation services to trial lawyers, trustees, receivers, business owners and units of federal, state and local government. Many engagements combine complex litigation, forensic accounting, financial analysis, economic damages, valuation and distressed business issues with the reconstruction of all or portion of incomplete, misstated and/or falsified accounting books and records and financial statements. Michael has more than 40 years of experience in accounting, forensic accounting, business economics and investigations including more than 20 years of experience in economic damages and business valuations. State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized him as an expert in economic damages, forensic accounting, GAAS, GAAP, business valuation, financial analysis and financial investigations. Michael is a Certified Public Accountant. The American Institute of Certified Public Accountants has accredited him as Certified in Financial Forensics and as a Chartered Global Management Accountant. He earned the National Association of Certified Valuators and Analysts Certified Valuation Analyst and Master Analyst in Financial Forensics designations. The Association of Insolvency and Restructuring Advisors has designated Michael a Certified Insolvency and Restructuring Advisor and issued him its Certification in Distressed Business Valuation. He is a Certified Fraud Examiner and Chartered Accountant. Services • Provides financial forensics, commercial litigation services, investigations and dispute resolution services. • Calculates economic damages, lost profits, lost earnings, business interruption claims and earn-outs • Values closely held businesses for shareholder litigation, family law services, bankruptcy and business litigation and estate and gift tax compliance • Traces undisclosed assets, analyzing financial transactions/balances, determines sources of funds used to acquire assets and reconstructs falsified/incomplete financial information Gould & Pakter Associates, LLC provides expert testimony and litigation support services for both plaintiff and defense. For illustrative purposes only, Mr. Pakter's expertise in financial analysis is described in the following areas: -Economic Damages, Lost profits/earnings; business interruption; actual, compensatory and other economic damages -Commercial Litigation Support, Discovery assistance; deposition/trial binders; testimony; litigation support -Forensic Accounting, Financial forensics; analysis of transactions/balances; reconstructing accounting books/records -Bankruptcy/Distressed Businesses - Fraudulent conveyances; solvency; preferences; plan feasibility -Investigations, Internal corporate investigations; fraud detection; financial reporting irregularities; employee misconduct -Valuation Analysis, Contractual disputes; claims; distressed businesses; turnarounds; bankruptcy core proceedings -Accounting Analysis, Accounting books and records; internal controls; business processes; business performance -Intellectual Property/Franchise, Copyright/trademark infringement; use of likeness; royalty audits; projections -Real Estate/Construction, Landlord/tenant disputes; costs of construction; common area expenses; real estate developers -Wholesale/Retail, Benchmarks; earn outs; inventory; forecasts; financial condition/performance -Manufacturing/Distribution/Transportation, Cost accounting; charge backs; expense categorization/reduction -Federal/State/Local Government, Vendor audits