Jan Sand

Jan Sand has over 20 years of experience in competition and regulation economics. He has been appointed as a damages expert on numerous occasions.

Jan has testified in litigation proceedings before courts and appeal tribunals in antitrust, mergers and acquisitions, and damages cases. He has produced multiple expert reports on disputes with values of up to €60 million.

Jan has previous experience as a chief economist at the Norwegian Competition Authority, where he advised on investigations including merger control, abuse of dominance (discriminatory pricing and exclusivity clauses), horizontal agreements (information exchanges), vertical agreements, and sector inquiries. He has also been a member of the Norwegian Competition Appeal Tribunal, where he worked on abuse of dominance, merger, and procedural cases. 

Jan provides expert services ranging from competition and antitrust, damages, and general market analysis.

Jan holds a doctorate in economics and is an adjunct professor of economics at the Norwegian School of Economics. He is fluent in Norwegian, Swedish, Danish, and English.

Geraint Williams

Geraint Williams is a contaminated land and per- and polyfluoroalkyl substances (PFAS) expert with over 25 years of experience. He has been appointed as a technical expert on three occasions.

Geraint has delivered expert opinion on matters regarding drinking water contamination and oil terminal decommissioning. He has been engaged regarding disputes with values of up to £55 million in international litigation proceedings.

Geraint’s consulting experience covers a wide range of environmental impacts. He worked for the United Nations Environmental Programme for over 20 years assessing the impacts of war, oil contamination and toxic waste dumping in numerous communities.

Geraint specialises in contaminated land investigation, assessment and remediation. He wrote the UK’s first guidance on PFAS in soil and water environments for the Construction Industry Research and Information Association (CIRIA), significantly influencing guidance and policy.

Geraint is a fellow of the Geological Society and a member of the Institute of Environmental Sciences and the UK Environmental Law Association. He serves on the British Standards Technical Committee on Soil Quality (EH/4) and the Association of Geotechnical & Geoenvironmental Specialists Contaminated Land Working Group which he chairs. He also previously served on the executive committee of the Society of Brownfield Risk Assessment, with involvement regarding their vapour intrusion subgroup.

Sean Sarsfield

Sean Sarsfield is a Certified Public Accountant with over 20 years of experience. He has been appointed as an expert witness on more than ten occasions.

Sean has provided forensic accounting, business interruption, and litigation support services. He has guided clients through the dispute process, from initial fact-gathering and discovery through arbitration, mediation, and trial. He has prepared for the deposition of fact and opposing expert witnesses, provided opinions through expert witness reports and testimony, and assisted with trial preparation for disputes with alleged damages of up to $100 million.

Sean has provided fraud detection and forensic accounting services for the investigation of allegations of embezzlement, misappropriation of assets, financial reporting fraud, and breach of fiduciary duty. He is qualified to assist in tracing assets, reconstructing financial records, and handling various compliance-related issues. He previously served as an instructor at Deloitte University, the global learning and leadership development center for one of the largest public accounting firms in the world, where he led training sessions for fellow employees and Deloitte clients.

Sean has determined economic damages and lost profits in breach of contract cases, business torts, and intellectual property disputes, among other types of cases. He has also provided guidance regarding business interruption claims and assisted one of the largest oil and gas companies in the world in defending hundreds of thousands of economic damage claims.

Sean is currently the chair of the forensic, litigation and valuation services committee for the Texas Society of Certified Public Accountants.  He has presented to attorneys, certified public accountants, and professional associations on several topics, including forensic accounting, business valuation, and the quantification of economic damages.

Alan Bowey

Alan Bowey is a Chartered Civil Engineer with over 25 years of experience. He has been appointed as an expert on more than 10 occasions.

Alan has been cross-examined at litigation, arbitration, and public planning inquiries. He has authored expert reports and assisted legal teams working for a diverse range of clients including developers, consulting engineers, and stakeholders on both technical and regulatory matters.

Alan is widely experienced in the design and construction of large civil engineering projects, including infrastructure, regulated and non-regulated water, ports and harbours, power and renewable energy, and regeneration. He has led the preparation of material specifications, outlined and detailed drainage strategies for mixed-use developments, and prepared front-end engineering design (FEED) for various infrastructure, power and renewables, and regeneration projects.  This FEED experience includes environmental risk assessment and environmental planning, as well as the preparation of environmental impact assessments and environment statements to inform regulator and stakeholder consenting applications for onshore and offshore facilities.

Alan specialises in the assessment and investigation of geotechnical engineering design, and has been engaged regarding design and construction risk associated with the procurement, construction, operation, and decommissioning of a wide range of assets. His expertise includes specialist geotechnical design, in-ground construction, earthworks, dams, tunnels, water resources (hydrology and hydrogeology), environmental consenting and permitting, and land quality and regeneration. 

Alan holds a master’s in civil engineering and a doctorate in soil mechanics. He is a Fellow of the Institution of Civil Engineers, a practicing member of the Academy of Experts, and has completed accredited Royal Institute of Chartered Surveyors expert witness training.

Tjeerd Krol

Tjeerd Krol is a Registered Accountant with nearly 30 years of experience. He has been appointed as a forensic accounting, damages, and valuations expert on over 70 occasions.  

Tjeerd Krol is a skilled practitioner who delivers superb “service, confidence and flexibility”. He is an “excellent” accountant report peers.

Lexology Index – Forensic Accountant – Global Elite Thought Leader

Tjeerd has testified in commercial litigation and international arbitration (including delivering concurrent evidence) on disputed values of up to €1.5 billion. He has acted as a binding advisor and a determining expert in various post-merger disputes.   

Tjeerd’s experience covers shareholder disputes, minority interest valuations, follow on claims, securities litigation, lost profits-calculations, post-merger disputes, business interruption claims, and class action lawsuits. Prior to joining HKA, he was managing director for expert services at Kroll. 

Tjeerd specializes in financial and accounting issues. These include various types of accounting irregularities (financial statement restatements), accounting reconstructions, financial compliance with (SPA) contracts, and matters involving the application of Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS).  

Tjeerd holds a master’s in business administration, with a specialization in accountancy and auditing. He is a member of the Royal Netherlands Institute of Chartered Accountants, and the foundation of the national register of judicial experts.  

Tjeerd Krol is a leading forensic accountant who is thoroughly recommended for his depth of expertise and knowledge as well as his “smart, pragmatic, and proactive” approach, across complex and international financial disputes.

Christine Daul

Christine Daul is a Professional Engineer with almost 10 years of experience. She has been appointed as an expert in both quantum and delay matters. 

Christine has testified at deposition and led settlement negotiations for disputed projects. She has assisted in the preparation of expert and rebuttal reports and presented and defended findings at mediation proceedings.    

Christine has worked on behalf of owners, contractors, subcontractors, and designers on projects in the federal, state, and local government sectors. Her industry experience includes projects in the transportation, nuclear waste, energy, and utility sector, including liquefied natural gas (LNG) plants and renewable energy.  

Christine specializes in quantifying schedule and cost disputes associated with project delays, differing site conditions, design changes, contract terminations, force majeure, delayed or damaged components, and productivity loss. She has expertise in the critical path method (CPM) analysis to determine the impacts and associated delays to projects. 

Christine holds a degree in civil engineering and is a founding member of the Women’s Special Interest group for Chicago Building Congress. She has lectured at the University of Illinois and Northwestern University on litigation consulting, construction claims, and the dispute resolution process.  

Alex Lee

Dr Alexander Lee is a Chartered Geologist and Scientist with over 25 years of experience. He has been appointed as a technical expert on more than 20 occasions.

Alexander acts as an expert for environmental matters including contamination, risk assessment, and remediation with disputed values of up to £700 million. He has been cross-examined in litigation and regularly provides expert opinion, analysis, and advice.

Alexander is experienced in both leadership and delivery of multi-disciplined environmental projects around the world and now leads HKA’s environmental offering. He has both consulting and contractor experience in non-radiological, radiological, private, and public sectors. With his various industry chair appointments, he regularly approves, inputs and comments on new guidance, proposed standards, policy, and thought leadership articles.

Alexander specialises in contaminated land investigation and liability assessment, risk assessments ranging from human health and vapours to water environment, and soil and groundwater remediation. He has provided opinion on claims for environmental damage and professional negligence; environmental appeals and inquiries; enforcement and prosecutions; permitting and consent issues.

Alexander is the current chair of the National Brownfield Forum (NBF) promoting the sustainable use of land in the UK, and chair-elect of the Association of Geotechnical and Geo-environmental Specialists (AGS). He is a registered Specialist in Land Condition (SiLC SQP), the former chair of the AGS contaminated land working group (CLWG) and a member of the National Land Quality Mark Steering (NQMS) Group that promotes and provides a reporting quality declaration scheme in the UK. He is also a chartership scrutineer for the Society of Brownfield Risk Assessors (SoBRA) and the Geological Society, including Chartered Scientists and Chartered Geologists; a member of the SoBRA technical review panel and the SoBRA NAPL working groups; a SoBRA accredited risk assessor (ASoBRA), one of just a few accredited under all four discipline headers – human health, permanent gasses, vapours, and controlled waters. Alexander is also a regular chair and presenter at both domestic and international conferences.

John Levitske

John Levitske has over 40 years of professional experience. He has been retained as an expert regarding business valuation, forensic accounting, and commercial damages matters on numerous occasions.

With over 40 years of industry experience, John Levitske is a leading expert in financial advisory and business valuation. He offers distinct expertise in the quantification of economic damages and is sought after by clients globally for his in-depth knowledge on a vast array of high-stakes and complex disputes.

Lexology Index – Consulting – Financial Advisory and Valuation – Quantum of Damages

John’s expert witness work includes jury and bench trials, mediations, and arbitrations (including ICC, LCIA, SCC, UNCITRAL, AAA, JAMS, FINRA, and ad hoc) in the US and internationally. He has acted as an expert for multi-billion-dollar disputes and has also served as a neutral arbitrator and as an independent advisor to the mediator.

John spent over 30 years working for Big Four public accounting, global valuation and corporate financial advisory, and international business advisory and expert consulting firms. He has extensive experience in advising when disagreements or uncertainty arise regarding quantifications of value, price or economic damages of a business or a stakeholder interest in a business. He founded a business valuation dispute analysis practice, co-founded an acquisition agreement vetting practice, and was one of the leaders of a post-acquisition dispute practice. He works across all industries for both private and public companies.

John’s expertise includes business valuation, forensic accounting, generally accepted accounting principles (GAAP), international financial reporting standards (IFRS), and economic damages issues in complex commercial situations. These include shareholder disputes, bankruptcy disputes, M&A transaction disputes, corporate alter-ego disputes, and other business disputes.

John is a Certified Public Accountant, Chartered Financial Analyst, and Accredited Senior Appraiser in Business Valuation who holds several additional professional certifications in valuation, forensics and insolvency analysis. He currently serves as an adjunct faculty member in finance at Benedictine University, Goodwin College of Business, an instructor in accounting and financial analysis in HKA’s consultant school training program, co-chair of the American Bar Association (ABA) Business Law Section’s Investigations, Enforcement & White Collar Business & Corporate Litigation Subcommittee, and chair of the Chicago Bar Association’s Alternative Dispute Resolution Committee. He is a former member of the Standing Committee on Audit of the ABA enterprise, past national president of the Forensic Expert Witness Association, and past chair of the ABA Business Law Section’s Dispute Resolution Committee. He has authored numerous chapters for ABA publications regarding post-acquisition disputes, corporate internal investigations, and shareholder disputes, and delivers lectures regarding his areas of expertise to various professional groups.

John brings an encyclopaedic knowledge of the business appraisal field and a professorial demeanor to the witness stand. His ability to recall a complex set of facts is impressive.

Kimberly R. Reome

Kim Reome is a financial professional with over 30 years of experience in the construction industry. She has undertaken more than 40 expert commissions in matters relating to construction damages and delay, quantum, forensic accounting, and commercial damages.

Kim Reome commands a stellar reputation in the commercial litigation community as a damages expert, specialising in construction, electric utilities and government contracts. She is recognised for her “comprehensive strategy”.

Lexology Index – Commercial Litigation 

Kim has provided testimony and authored expert reports at the US Court of Federal Claims, US District Court, and a range of civil courts and regulatory commissions, as well as domestic and international arbitrations. She has served as a damages expert for construction contractors, construction owners, electric utilities, manufacturing companies and others on damages matters in excess of US$8 billion.

Kim has supported clients from a broad range of sectors including, but not limited to, nuclear and other electric power plants, renewable energy, government contractors, residential and commercial real estate, airports, oil refineries, mining facilities and wastewater treatment plants. She also has experience calculating damages for intellectual property, environmental, financial institutions and other commercial litigation.

Kim specializes in providing damages analyses involving accounting, financial and economic issues in the construction and electric utility industries. She has significant experience with disputes regarding analysis of increased costs, critical path schedule (CPS) analysis, productivity analysis, and lost profits.

Kim is a Certified Construction Industry Financial Professional and Certified Fraud Examiner. She has a master’s in business administration and a bachelors in finance. She is a member of the Association of Certified Fraud Examiners (ACFE), the Construction Financial Management Association (CFMA), the Association for the Advancement of Cost Engineering International (AACEi), Women Construction Owners & Executives (WCOE), the American Bar Association (ABA), and US Women in Nuclear (US WIN). She is on the Board of Girl Scouts of Greater Chicago and Northwest Indiana.

Kimberly is very thorough in her analysis and gives numerous suggestions on how to solve various difficult issues. She is extremely precise and always well prepared during discussions.

Jonathan Humphrey

Jonathan Humphrey is a Chartered Accountant with over 25 years of experience in forensic accounting. He has been appointed as an expert more than 60 times in commercial and investment treaty cases, dealing with matters of damages and quantum.

With a wealth of impressive experience, Jonathan Humphrey is widely regarded as a standout expert in the quantification of commercial damages. He is praised for his effectiveness in “making complex matters simple” as well as his “clear and articulate” presentations, emphasising his leading role in the community.

Lexology Index – Consulting – Financial Advisory and Valuation – Quantum of Damages – Global Elite Thought Leader

Jonathan has acted as an expert witness in multiple forums, including international arbitration under ICC, ICSID, UNCITRAL, LCIA, SIAC, DIAC and HKIAC rules, court litigation and mediation. He has given oral evidence in commercial and investment treaty cases with disputed values of up to US$1.5 billion and has also delivered concurrent evidence (hot-tubbing).

Jonathan began his career at one of the big four accounting firms where he worked in their forensic accounting group for eight years before working for expert services firms for 12 years. He has experience in Europe, Africa, the Middle East, Asia and Australasia, working in a myriad of sectors, including construction, financial services, IT and telecoms, media, natural resources, oil and gas, power and utilities, pharmaceutical and retail.

Jonathan’s expert commissions cover a range of issues including the quantification of lost profits, business valuations and the assessment of damages relating to class actions, professional negligence, insurance claims, business interruption and post-acquisition disputes. His forensic accounting expertise includes fraud, forensic, intellectual property and regulatory investigations.

Jonathan holds a degree in economics and is a fellow of the Institute of Chartered Accountants in England and Wales. He is regularly recognised by Lexology Index for his experience in the quantum of damages, arbitration, litigation, construction and insurance matters.

Jonathan Humphrey is at the forefront of the industry when it comes to complex construction disputes. With over two decades of experience on major infrastructure projects across transport, energy, and utilities, he delivers clear, technically grounded analyses and is praised by peers as “always thoughtful and well prepared”.

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