Forensic Accounting Archives – Page 10 of 10

William D Guernier

William D Guernier (Bill) is a Certified Public Accountant (CPA) with over 40 years of experience, including 10 years as a financial officer in the real estate and construction industry and 30 years as a consultant.

Bill has provided expert consulting services on financial, accounting, economic and damages matters in many areas, most notably, construction, government contracts, real estate and commercial bankruptcies. He has extensive experience in assessing the cause of cost growth and budget overruns and linking the cost impacts to individual events or changes, delays, and other impacts. Bill has testified on damages issues in various courts and in arbitrations, and has assisted counsel and clients in numerous settlement negotiations, as well as in mediation.

Bill has experience of working in Europe, the Middle East and North America. He has worked with clients from sectors including aerospace, buildings, defence, infrastructure and industrial.

Prior to joining HKA, Bill was a Vice President with The Kenrich Group based in New York. Before this, Bill was a partner at one of the ‘Big-Four’ accounting firms; a Managing Director at an international consulting firm; and a Vice President of Tucker Alan Inc.

William D Guernier (Bill) holds a BBA in Accounting, an MBA in Finance and is a Certified Public Accountant (CPA). He is a member of the American Institute of Certified Public Accountants (AICPA), a member of the New York Society of Certified Public Accountants (NYSSCPA), and a member of the American Bar Association (ABA), Construction Law Forum. Bill has authored numerous publications and presents at lectures and seminars.

Christopher F Tierney

Christopher F Tierney is a forensic accountant expert with over 32 years of experience in the field of business consulting. His work has focused on financial, accounting, economic, and damages matters in numerous and diverse areas, including the electric power industry, major infrastructure and construction projects, and military procurement involving aircraft, munitions, and other defense programs, financial services, and manufacturing.

Christopher Tierney leverages over 35 years of forensic accounting experience to deliver precise damages analysis in IP disputes.

Lexology Index – IP Expert

Chris has analyzed accounting and economic issues in various types of disputes, including alleged breach of contract, misappropriation of intellectual property, fraud investigations, and bankruptcy. Economic damages assessed include increased costs, schedule delays, lost profits, and lost business value. In addition, he has advised clients in the area of evaluating alternative investments and other business strategies.

On construction and procurement matters, Chris has extensive experience investigating and quantifying the impacts of design defects, performance deficiencies, changed conditions, schedule delay, and other issues arising on large, complex projects, several of which have exceeded one billion dollars in value. He has consulted with commercial and public project owners, commercial and government contractors and subcontractors, architect and engineering firms, and sureties.

Chris has provided deposition and trial testimony and presented in mediation on damages as well as assisted counsel and clients in settlement negotiations.

Chris has experience working in North America, South America, Europe, Middle East, and Asia for various clients. He has been consulting with Fortune 500 companies, law firms, government entities, and other organizations for over 30 years.

Before entering the consulting field, Chris was a Project Engineer at Chevron USA where he worked on the design and construction of multi-million dollar offshore oil and gas drilling and production facilities. Chris worked in Chevron’s New Orleans office and primarily on projects located in the Gulf of Mexico.

Christopher F Tierney holds a BS Civil Engineering and an MBA. He is a member of the American Bar Association (ABA) and the Institute of Management Accountants (IMA).

Prior to joining HKA, Chris was a Vice President and the Chief Financial Officer of The Kenrich Group LLC. Previously, Chris was a Vice President at Tucker Alan Inc., having joined that firm at its inception in 1994. Prior to Tucker Alan, Chris was an Executive Consultant at Peterson Consulting in the New York and Boston offices.

Julia Alcarez

Julia Alcarez is a Certified Public Accountant, a Certified Fraud Examiner, and a Certified Management Accountant. She specializes in the investigation and resolution of business disputes, primarily related to government contracts and commercial litigation, and in engagements that require extensive data analysis.

Julia has assisted in calculating and evaluating damages claims ranging from tens of thousands of dollars to over $1 billion, with clients ranging from small, locally owned businesses to defense contractors, municipalities, and Fortune 500 companies.

Julia has provided litigation support for engagements that focus on cost, schedule, and damages analyses, as well as other dispute and compliance related issues, often within the context of the Federal Acquisition Regulation (“FAR”) and the Defense Contract Audit Agency’s (“DCAA”) Contract Audit Manual (“CAM”). She has performed extensive data manipulation and analysis to identify potential fraud, alleged mischarging, and business trends.

Julia has assisted in preparing certified claims, Requests for Equitable Adjustment (“REAs”), and Termination Settlement Proposals (“TSPs”) for prime contractors and subcontractors, as well as analyzing and rebutting DCAA audit reports and government positions. She has also participated in many bid protests, including analyzing cost and pricing issues for intervenors and protestors, preparing affirmative declarations, and rebutting opposing experts’ declarations.

Julia has performed accounting, financial, and economic analyses in a variety of matters, including analysis of damages and lost profits resulting from breach of contract, fraud, and failure to perform; analysis of increased costs and project cost growth related to delay and disruption; accounting system reviews; and termination settlement proposals, among other matters.

Julia Alcarez has assisted in the preparation of expert reports and subsequent expert testimony before the Court of Federal Claims (“CoFC”), the Armed Services Board of Contract Appeals, the Civilian Board of Contract Appeals, the U.S. Government Accountability Office (“GAO”), and multiple state and district courts, as well as in arbitration and mediation.

Josh Simpson

Josh Simpson is a Certified Public Accountant, Certified Management Accountant and Certified Fraud Examiner with over 10 years of experience. He specializes in the investigation and resolution of business disputes, primarily related to commercial damages, government contracts, and utilities practice areas.

Josh has assisted in the preparation of expert reports and subsequent expert testimony in federal court, arbitration, and mediation proceedings. He has consulted on behalf of Fortune 500 companies and others, including government contractors, business owners, consumer product companies, and electric and water utilities.

Josh has experience in performing damages analyses and providing business and litigation support in various types of disputes. He has provided analysis related to accounting, financial, and economic damages issues, including construction disputes, commercial damages investigations, government contracts disputes, breaches of contract, patent infringements, lost profits disputes, accounting investigations, false claim/qui tam lawsuits, requests for equitable adjustment, business interruption disputes, and others.

Josh Simpson holds a Bs Commerce; Concentrations in Finance and Information Technology, and is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA) and a Certified Fraud Examiner (CFE). He is a member of the American Institute of Certified Public Accountants (AICPA), a member of the Institute of Management Accountants (IMA), a member of the Association of Certified Fraud Examiners (ACFE), and is an Associate Member of the American Bar Association (ABA). Josh has spoken in various venues on the topic of cost and pricing issues in government contracts.

David Bones

David Bones is an economic damages expert with over 20 years of experience in commercial damages and construction matters.

David Bones stands out for his extensive experience and testimony, having appeared in arbitrations, trials, and mediations nationwide. He is widely sought after for his depth of expertise on complex and high-value disputes.

Lexology Index – Consulting – Construction – Quantum, Delay, and Technical

David has authored over 100 expert reports and provided expert testimony in disputes, including depositions, arbitrations, jury trials and mediations. He is experienced in managing large project teams, including being the lead on a solvency team on one of the largest fraudulent conveyance cases in US history. David has had the opportunity to work on several matters in excess of US$1 billion and has provided testimony on matters in excess of US$200 million.

David is skilled in a wide range of services, including lost profits, lost wages, business valuations, construction disputes, fund/asset tracing, financial condition and solvency analyses for clients in Asia, North America and South America. He has consulted on behalf of Fortune 500 companies and others in various industries, including mining, gaming, energy, real estate development, homebuilding, shipbuilding, chemical production, manufacturing, software, healthcare (hospital and insurance), grocery, automotive, transportation, specialty finance (subprime mortgage and auto), non-profit, financial institutions, and agriculture.

David is Certified Valuation Analyst and is experienced in managing large project teams, including leading the solvency team on one of the largest fraudulent conveyance cases in US history, with damages in excess of US$6 billion.

Prior to joining HKA, David provided litigation consulting services for an international consulting firm, and also worked as a Senior Analyst in the corporate finance group of a major US airline.

David Bones holds a BS Finance, a UCLA Extension in Accounting. He is a member of the National Association of Certified Valuators and Analysts (NACVA) and a member of the Association of Certified Fraud Examiners.

David is very active in the construction market. He is skilled, dependable and a pleasure to work with.

Lexology Index – Experts – Construction

Paul Donato

Paul Donato has over 20 years of experience in forensic accounting and commercial damages. He has been appointed as an expert on forensic accounting matters on 25 occasions.

Paul is very competent and knowledgeable. Mr Donato is a very sharp expert. He possesses a unique combination of intelligence and common sense.

Lexology Index – Investigations – Forensic Accountant

Paul has been an expert in actions before the American Arbitration Association (AAA) and United Nations Commission on International Trade Law (UNCITRAL) arbitration, State Courts, and before regulatory bodies such as the SEC, the FBI and the U.S. Department of Justice (DOJ). He has conducted financial investigations with transactional activity in excess of US$10 billion and acted as expert on projects with disputed values of up to US$150,000,000.

Paul has supported clients in the construction, energy, commercial and residential real estate, entertainment, insurance, manufacturing, government services, retail, waste management, wholesale, and finance industries. He has provided various investigative and accounting services in matters including commercial and bankruptcy litigation and shareholder disputes. He combines excellent forensic accounting expertise with solid business acumen, with experience in interim management roles working with C-suite executives and boards of directors.

Paul’s expertise includes forensic accounting matters involving large data sets and complex accounting analysis. His expert services include asset tracing, fraud investigations, employee malfeasance, executive breaches of fiduciary duties, shareholder disputes, construction damages, and complex commercial damages calculations and analyses.

Paul Donato holds a degree in business administration, management information systems and accounting, and is a Certified Fraud Examiner and Certified in Financial Forensics. He is a member of the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Pennsylvania Institute of Certified Public Accountants.

Paul Donato is a first-rate expert witness with particular expertise in commercial damages. He receives high praise from market sources who say, “He works towards solutions and does so very efficiently and with an approach that makes it a pleasure to work with him.”

Lexology Index – Commercial Litigation

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”.

Lexology Index – Australia and New Zealand – Construction

Paul Pocalyko

Paul Pocalyko has 35 years of experience in accounting, finance, consulting, and operations management. He has acted as an expert on more than 80 occasions in matters of delay, disruption, quantum and damages.

Paul demonstrates superior communications skills coupled with a strong mind and attention to detail. He is able to reliably identify the errors and omissions in the other side’s work.

Lexology Index – Construction

Paul has served as an arbitrator in numerous disputes and has been cross-examined or deposed on more than 100 occasions, including delivering concurrent evidence. He has given expert testimony in mediations, arbitration, depositions and trials.

Paul has been involved in assignments related to acquisition disputes, bankruptcy and troubled company issues, construction defaults and delays, economic damages, fraud investigations and healthcare fraud and abuse. He has carried out work related to intellectual property infringements, partnership disputes, products liability, professional liability, real estate disputes and wrongful termination.

Paul spent more than half of his career working for a ‘Big Four’ accounting firm, providing financial consulting and accounting services to attorneys, insurance companies, government agencies and public and private corporations. He also provided consulting and forensic services to clients in relation to many of the top construction contractors and engineering, procurement and construction (EPC) companies in the United States, Europe, the Middle East and Asia.

Paul regularly speaks before various professional and educational groups on aspects of financial analysis, litigation consulting, fraud investigations and economic damages. He has also co-authored and authored multiple publications and articles on the same subjects. Paul is a Certified Public Accountant, Certified in Financial Forensics and a Certified Fraud Examiner.

Paul Pocalyko is a prominent expert with a strong focus on delay analysis and economic damages. His distinct experience includes working with top construction contractors and government entities on high-value disputes.

Lexology Index – Consulting – Construction – Quantum Delay, and Technical

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