Forensic Accounting Archives – Page 2 of 10

Paul Farfel

Paul Farfel is a forensic accounting expert with more than 35 years of experience.

Paul has supported expert witnesses in the submission of expert reports for both arbitration and litigation with disputed values of up to $1 billion. He has worked to refute plaintiff’s experts reports and testimony and to support defense expert’s reports and testimony, related to professional negligence, causation, and damages.

Paul has more than 15 years of experience as a forensic accountant for general counsel, conducting investigations to identify and understand potential exposures. He has advised both internal and external counsel regarding defense strategies and assisted during arbitration panels and court trials.

Paul’s expertise encompasses financial accounting and reporting requirements for public and private companies, regulatory reporting and compliance requirements for financial institutions, and financial statement auditing standards. He has extensive experience examining materials provided in discovery, reviewing expert reports by plaintiff’s and defense experts, and preparing fact and expert witnesses for deposition and testimony.

Paul is a Certified Public Accountant and is Certified in Financial Forensics. He holds a master’s in finance and international business.

Jillian Fong

Jillian Fong is a Certified Public Accountant with over 10 years of experience. She has been appointed as a damages expert and assisted the named expert on more than 25 occasions.

Jillian has assisted in arbitration and litigation disputes, including performing detailed analyses, assisting with the development of expert opinions, and identifying and evaluating potential cross-examination topics for expert witnesses. She has prepared numerous expert reports on disputes with values of up to $1 billion. 

Jillian has provided consulting services on a variety of financial, economic, accounting, and damages matters related to business disputes and civil litigation. She has experience in consulting services across a wide range of industries, including construction, entertainment, oil and gas, renewable energy, government contracts, and labor and employment. 

Jillian specializes in economic damages, forensic accounting, and business valuation matters related to commercial litigation, class actions, and other practice areas. Her expertise includes the calculation of lost profits, equitable adjustment, and other economic damages issues resulting from breach of contract, professional negligence, and wrongful termination. 

Jillian holds degrees in economics and Spanish. She is a member of the American Institute of Certified Public Accountants.

Mohamad Hussein

Mohamad Hussein is a Chartered Accountant and a Certified Fraud Examiner with over a decade of experience. He has been appointed as an expert and has assisted the named expert over 50 times with total claim values exceeding $8 billion.

Mohamad has testified in international arbitration, led complex investigations, and provided expert reports in high-value commercial disputes before the DIFC, ICC, LCIA, ICSID, Capital Market Authority and Canadian Courts. He has been involved in investigations with values in excess of $3 billion and delivers reports in both English and Arabic.

Mohamad has extensive dispute resolution expertise in a range of matters involving breach of contract, breach of fiduciary duty, investment treaty disputes, shareholder disputes, joint venture disputes and intellectual property infringement. He has also been engaged to provide strategic insight into high-profile investigations involving corporate misconduct, regulatory breaches in banking and capital markets, auditor negligence and financial fraud.

Mohamad specialises in economic loss quantification, fraud investigations, asset tracing, and financial analysis across sectors such as oil & gas, banking, pharmaceuticals, construction, real estate, and government. He has led investigations into multi-million-dollar frauds involving inventory overstatements, related party transactions, and whistle-blower allegations.

Mohamad is a member of the Chartered Professional Accountants of Ontario, Canada and the Association of Certified Fraud Examiners. He regularly delivers accredited training to legal professionals on financial statement analysis, auditing standards, and business valuation.

William Jennings

William (Bill) Jennings is a Certified Public Accountant with over 40 years of experience. He has been appointed as an expert on 40 occasions.

Bill has testified in criminal and civil litigation in the United States district courts, bankruptcy courts, and state courts, as well as in domestic and international arbitrations and regulatory hearings. He has produced expert reports for disputes with values of up to $1 billion.

Bill has experience in forensic accounting, fraud investigations, business valuations, and asset recovery. He has authored Fraud Investigation and Forensic Accounting in the Real World, which focused on forensic accounting, anti-fraud control systems, and fraud investigations.  

Bill has expertise in securities litigation, accounting and financial fraud, auditor malpractice, post-acquisition disputes, estate and trust fraud, construction disputes, broker-dealer arbitrations, investment fraud, college and university regulatory disputes, healthcare disputes, bankruptcy fraud, class actions, and regulatory matters. He has conducted investigations regarding financial irregularities, quantifying damages, and implementing robust internal controls for the United States Securities and Exchange Commission, Department of Justice, and the Marshals Service.

Bill holds a master’s in business administration focusing on finance. He is Accredited in Business Valuation, Certified in Financial Forensics, a Certified Fraud Examiner, and a licensed private detective. He is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Atlanta International Arbitration Society.

Devin Cunningham

Devin Cunningham is a forensic accountant with over 15 years of experience. He has assisted the named expert in accounting and economic damages issues on more than 60 occasions. 

Devin has supported counsel representing both plaintiffs and defendants in legal disputes in US state and federal courts, as well as in arbitrations in the US and internationally. He has consulted on several matters with claimed damages of more than $1 billion. 

Devin has provided consulting services on a wide range of financial, economic, and accounting issues arising out of investigations, business disputes, and civil litigation. He is experienced in managing large project teams and has consulted on behalf of Fortune 100 companies and others across various industries, including entertainment, gaming, consumer electronics, software, pharmaceuticals, oil and gas, financial services, construction, aerospace, insurance, manufacturing, and professional services.

Devin has assisted clients in lost revenue, profits and wages, increased costs, disgorgement, delay and disruption, business valuation, financial condition analysis, and other economic damages issues. He has conducted funds tracing and other forensic accounting analyses, including the investigation and analysis of fraud allegations and the reconstruction of accounting records.

Devin has analyzed and prepared damages claims in labor and employment class actions involving employee and contractor misclassification, expense reimbursement, wage violations, and unpaid breaks, using benchmarks to assess revenue, expenses, and fringe benefits. He has also developed and applied attrition models across labor pools spanning multiple years and divisions.

Devin is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. He holds a degree in business administration with an emphasis in corporate finance from the University of Southern California.

Kate Krueger

Kate Krueger is a Certified Fraud Examiner with over 10 years of experience. She has assisted the named damages expert on over 30 occasions.

Kate has prepared expert reports and expert witnesses for testimony in deposition, arbitration, mediation, and trial. She assists counsels representing both plaintiffs and defendants in legal disputes in US state and federal courts, as well as in arbitrations in the US and internationally, with damages in excess of $500 million.

Kate has provided consulting services to clients regarding financial, economic, accounting, and damages issues in the construction, financial services, consumer products, insurance, energy, entertainment, and technology industries. Her clients have included corporations, partnerships, in-house and outside counsel, plaintiffs, and defendants.

Kate consults on damages related to lost profits, increased costs, breach of contract, intellectual property infringement, antitrust, false advertising, and theft of trade secrets. She has expertise in performing analyses relating to funds tracing and financial fraud investigations and preparing models and claims in construction quantum matters.

Kate holds a degree in business administration. She is a member of the Association of Certified Fraud Examiners and a leadership council member for Public Counsel.

John Polcari

John Polcari is a forensic accountant with nearly 15 years of experience. He has assisted the named expert witness on numerous occasions.    

John works closely with internal and external counsel on areas of forensic accounting and litigation support concerning government contractors.

John is well-versed in the general design and maintenance of compliant contractor indirect cost allocation structures and he assists clients in their review, interpretation, and exclusion of unallowable costs prior to government audits. He has worked across the consulting, engineering, information technology, cybersecurity, construction, infrastructure, and healthcare sectors.  

John is experienced in government contract compliance, strategy, and advisory services and his expertise includes Federal Acquisition Regulation (FAR) compliance, Cost Accounting Standards (CAS) compliance, CAS required disclosure statements, Incurred Cost Proposal (ICP) submissions, and cost impact analyses. He supports contractor negotiations related to audit findings by the Defence Contract Audit Agency (DCAA), Defence Contract Management Agency (DCMA), and General Services Administration (GSA).

John has a bachelor’s in finance and accounting. He serves as treasurer of the Board of Contracts Appeals Bar Association, and is a member of the National Contracts Management Association and the National Defence Industry Association. He has published articles regarding various compliance issues and has undertaken numerous speaking engagements on matters related to accounting, cost and pricing.

Michael J. Lasinski

Michael J. Lasinski has over 30 years of experience consulting on the financial aspects of intellectual property and commercial disputes. He has been appointed as an expert on hundreds of engagements regarding intellectual property matters, SEP and FRAND licensing, large corporate transactions and joint ventures, bankruptcy matters, tax issues, corporate valuations, and economic damages analyses among others.

Michael has testified in various prestigious courts, including the US District Court, the International Trade Commission, the High Court of Justice of England and Wales, the Chancery Division, State Courts, and arbitration proceedings. He has performed standard essential patent licensing, willing licensor and licensee analysis, and FRAND economic analyses. Michael has served as a financial advisor to creditor committees, private equity companies, venture capitalists, and Fortune 500 companies on numerous occasions.

Prior to joining HKA, he was head of analysis at Hilco Intellectual Property Merchant Banking and senior managing director and head of the intellectual property practice at Ankura Consulting Group. He was also a founding member of 284 Partners, LLC, a professional services firm focused on IP valuation, litigation consulting, IP strategy, and transactional services.  Michael’s consulting experience spans various industries, including advertising, automotive, chemicals, computer hardware and software, consumer products, e-commerce, food and beverage, internet, IOT, healthcare, life sciences, medical devices, pharmaceuticals, semiconductors, streaming, telecommunications, and wireless communications among many others.

Michael has assisted clients in strategically managing their intellectual property by creating global corporate organizations designed to maximize their current and future value. He has performed licensing and FRAND analysis for cellular, WIFI, video & audio codecs, streaming, as well as many other standards.  Michael has been both a licensing advisor and named expert on dozens of matters concerning standards and FRAND licensing practice and FRAND determination. He has conducted economic analyses for patent, trademark, trade dress, trade secret, data privacy, breach of contract, bankruptcy, tax and many other commercial damages matters. Michael played a key role in advising creditors and other interested parties on intellectual property and financial issues related to the sale of Nortel’s patent portfolio for more than $4.5 billion.

Michael is a Certified Public Accountant, Certified in Financial Forensics by the American Institute of Chartered Public Accountants, and a Certified Licensing Professional established by the Licensing Executives Society. Most recently, he served as the president of the Licensing Executives Society International. Michael is a member of the American Institute of Certified Public Accountants and the Illinois Chartered Public Accountant Society. He has lectured on intellectual property valuation for university business schools, law schools, the USPTO, and other regulatory agencies.

Jacqueline Woods

Jacqueline Woods is a forensic accountant with nearly 30 years of experience. She has been appointed as an expert on hundreds of occasions and assisted the named expert multiple times.

Jacqueline has testified in litigation matters on around 15 occasions at the Federal and Family Court of Australia, the Supreme Court of New South Wales, the District Court of Queensland, and the Dust Diseases Tribunal. She has undertaken expert determinations in post-acquisition disputes and produced expert reports for disputes with values of up to $30 million.

Jacqueline has experience providing various forensic accounting services for small to medium enterprises across a wide range of industries. She has a deep knowledge of the family law arena, providing independent valuation services as both an independent single expert and on behalf of one party, and providing litigation support.

Jacqueline specialises in valuing shares and businesses for shareholder disputes, quantifying commercial and personal economic loss, undertaking investigations and audits into the source, application, and possible misappropriation of funds. Her dispute expertise includes the assessment of commercial damages in breaches of contracts, accounts of profits in the use of intellectual property, shareholder class actions, and post-acquisition disputes.

Jacqueline holds a master’s degree in accountancy and economics and is a Resolution Institute accredited Expert Determiner. She is a member of the Chartered Accountants Australia and New Zealand, the Resolution Institute, and the Australian Institute of Company Directors.

Sean Gard

Sean Gard has more than seven years of experience in forensic accounting, commercial damages and economic consulting. He has assisted the named expert on over 60 occasions.

Sean has consulted on litigation matters in US state and federal courts, the International Trade Commission, and the High Court of England and Wales. He has led the development and assessment of damages on matters involving the quantification and assessment of lost profits, reasonable royalties, and breach of contract. 

Sean has experience across several industries, including enterprise software, consumer electronics, telecommunications, automotive, consumer goods, entertainment, healthcare and life sciences, banking, and professional sports.

Sean has assisted clients in intellectual property disputes, including allegations of patent, copyright, trade secret and trademark infringement involving high technology and consumer products. He has consulted on FRAND licensing matters involving standard essential patents (SEPs), including the valuation of SEPs for cellular, Wi-Fi and video compression standards. Sean’s commercial damages expertise extends to labor employment disputes and anti-trust and unfair competition claims, including analysis of claims for lost profits and unjust enrichment, the determination of actual and “but-for” revenues and costs, and the assessment of the economic benefits unjustly received as a result of the alleged wrongful acts.

Sean holds a degree in commerce from Santa Clara University, with a focus on finance and economics.

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