Forensic Accounting Archives – Page 3 of 10

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.

Joshua Koh

Joshua Koh is a Certified Fraud Examiner approaching 15 years of experience. He has assisted the named expert on numerous occasions.

Joshua has determined economic damages in various matters related to commercial litigation, government contracts, construction, class actions, and bankruptcy. He has experience across numerous large complex litigations, including multiple disputes with over $1 billion at issue.

Joshua has assisted clients across a variety of industries, including construction, education, energy, financial institutions, healthcare, manufacturing, pharmaceuticals, technology, telecommunications, and transportation. Within the construction industry, he has analyzed cost accounting issues for a variety of projects, including light rail, freeway, subway, liquefied natural gas, and nuclear waste treatment.

Joshua specializes in complex data analysis and has constructed, managed, and analyzed large intricate databases for financial models and damages analyses. These include cost and labor substantiation, cost overruns, compliance with government regulations, and funds tracing. His expertise also includes analyzing delay and disruption, lost profits, increased costs, financial condition, loss of business value, and other damages issues. He has also investigated and analyzed compliance issues and fraud allegations, including those under the False Claims Act.

Joshua has a degree in economics and business. He is a member of the Association of Certified Fraud Examiners and the American Bar Association (Section of Litigation).

Andrew Ross

Andrew Ross is a forensic accountant with over 35 years of experience.

Andrew Ross is a long-standing fixture in the forensic accounting market, with a practice encompassing financial analysis, auditing, and asset valuations for litigation and transactions. He is sought after for his reports on a wide range of disputes, including class actions, compulsory acquisitions, and post-acquisition disagreements, solidifying his reputation as a leading authority in the field.

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Andrew has prepared expert reports and has given evidence in federal and state courts in Australia on over 40 occasions. He has also prepared reports in international arbitrations, acted as a court-appointed referee, and been jointly appointed as an expert in expert determinations.

Andrew’s career commenced in the Brisbane office of a global accounting firm, where he gained experience in auditing and providing financial advice before qualifying as a Chartered Accountant. He then spent time specialising as a forensic accountant in the United States before returning to Sydney to assist in establishing Australia’s first forensic accounting practice. Prior to joining HKA, Andrew was a forensic partner at Arthur Andersen, Ernst & Young, Ferrier Hodgson, and KordaMentha.

Andrew has provided independent expert analysis and evidence in a wide variety of claims and disputes relating to accounting, class actions, compulsory acquisitions, construction, contract claims, family relationships, fraud and other investigations, industrial relations and employment, insurance, intellectual property, lender liability, post-acquisition disputes, preference payment recovery, professional negligence, security for costs applications, shareholder oppression, and taxation. He has performed numerous valuations and provided valuation advice on assets, businesses, and shares for litigation and transaction purposes. His expertise also covers accounting and auditing services, including undertaking audits, financial analysis, and modelling.

Andrew has completed a graduate diploma in applied finance and investment and is accredited by the Chartered Accountants Australia and New Zealand (CAANZ) as a specialist in business valuation and forensic accounting. He is a fellow of the CAANZ and the Financial Services Institute of Australasia, and a member of the Chartered Institute of Arbitrators. He is a prolific writer and frequent speaker on expert evidence and valuation topics. He has also edited several books that reviewed Australian judgments on expert evidence. Andrew is a past National Chair of the Forensic Accounting Special Interest Group of Chartered Accountants Australia and New Zealand, at the time the national representative body for the forensic accounting profession, where he assisted in developing the first professional standards for the forensic accounting profession in Australia.

John Temple-Cole

John Temple-Cole is a Chartered Accountant and accounting expert witness with 30 years of experience. He has been appointed as a forensic accounting expert on over 100 occasions.

John Temple-Cole is a prominent name in forensic accounting, with a well-established practice focused on complex financial and accounting investigations. He is highly skilled in providing expert evidence on loss and damage, asset tracing, and accounting fraud, and frequently testifies in courts and arbitrations across Australia and internationally.

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John has testified (including via concurrent evidence) for proceedings in the Supreme Court of New South Wales, the Federal Court of Australia, the Supreme Court of Western Australia, the High Court of the Republic of Singapore, the District Court of New South Wales, the Administrative Appeals Tribunal, domestic commercial arbitration proceedings in Australia, and SIAC and ICC International Arbitration proceedings. He has also been appointed as a court-appointed Referee. He has prepared numerous expert reports, with disputed loss and damage values of up to A$1 billion.

John previously gained experience in providing audit-related services to major listed and private companies in London and Sydney. He is also a Director of the Justice and Equity Centre (formerly the Public Interest Advocacy Centre), a not-for-profit which aims to change laws and practices that cause injustice and inequality.

John specialises in providing expert evidence in claims for loss and damage, and in conducting financial and accounting investigations. He has led numerous complex engagements regarding the assessment of loss of profit and damages, accounting irregularities, accounting fraud and tax avoidance, and flow of funds and asset tracing, including testifying in criminal proceedings.

John is a Certified Fraud Examiner and Certified Forensic Accounting Specialist. He is a fellow of Chartered Accountants Australia and New Zealand and of the Institute of Chartered Accountants in England and Wales. He is a member of the Users Council of the Australian Centre for International Commercial Arbitration.

John was able to quickly get familiar with a complex statutory regime and produce a reader-friendly report. He is reliably good in his analysis, responsive and clear in his explanations and communication.

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Anh Nguyen

Anh Nguyen is a Chartered Accountant with over 15 years of experience in forensic accounting and valuation services. He has been appointed as a forensic accounting and valuation expert on numerous occasions.

Anh Nguyen is widely recognised for his leading insight and versatility across forensic accounting and valuation, with a track record that reflects both technical excellence and trusted service in high-profile legal and regulatory matters.

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Anh has testified on disputes in the Federal Court of Australia, the Supreme Courts of New South Wales and Victoria and the New South Wales Land and Environment Court. He has also been appointed as a court referee by the New South Wales Supreme Court.

Anh has extensive experience in financial investigations and fraud risk management, including an overseas secondment to a global oil and gas company.

Anh specialises in forensic accounting, quantification of damages, class actions, and valuation engagements. He is often appointed as an expert for taxation disputes involving the ATO and taxpayers.

Anh is a member of the Chartered Accountants of Australia and New Zealand and has co-authored the forensic accounting chapter in Expert Evidence, a leading Australian textbook on expert witnesses.

A trusted port of call for intricate fraud investigations, Anh Nguyen has a solid market reputation in guiding global clients with over 15 years’ expertise in financial misconduct, class actions, and valuation disputes across Australia and Asia.

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Sally Davitt

Sally Davitt is a Chartered Accountant with over 20 years of experience. She has been appointed as a forensic accounting expert on numerous occasions.

Sally has a strong attention to detail concerning the needs of my various clients. She presents technical information for my client, the court or tribunal in an easy-to-understand way.

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Sally has testified in proceedings in the Supreme Court of New South Wales and the Federal Circuit Court of Australia. She has acted as an expert in an expert determination and has prepared numerous expert reports on disputes alleging loss and damage and post-acquisition issues, in some cases with values of over $1 billion.

Sally has assisted law firms, corporate, government and not for profit clients with forensic audits for compliance, governance and cost quantification purposes in numerous areas, including financial services, matrimonial issues and estate disputes. Her work includes high-profile investigations and disputes in Australia and the UK, and she has spent time on secondment with the Australian Securities and Investments Commission and a UK audit firm.

Sally specializes in complex financial investigations, commercial disputes, accounting irregularities, forensic audits, intellectual property disputes, warranty and indemnity insurance cases, cost verification reviews, fraud investigations, and government and regulatory compliance. She has conducted numerous reviews on behalf of regulators, investigations into groups of companies with tax avoidance structures, and identification of accounting irregularities in complex groups of companies and trusts, and preparation for liquidators’ public examinations.

Sally is a Forensic Accounting Specialist and Certified Business Valuation Specialist, as designated by Chartered Accountants of Australia and New Zealand. She is a fellow of the Institute of Chartered Accountants in England and Wales.

Sally Davitt commands a spectacular reputation for her “excellent” technical acumen in forensic accounting, having assisted law firms, corporates, and government bodies in Australia and the UK. She is most recognised for her work on complex accounting irregularities in regulatory investigations and in court proceedings, and as an expert witness in intellectual property matters.

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Paul Ficca

Paul Ficca has over 37 years of experience in forensic accounting and litigation consulting. He has been retained as a quantum and damages expert on more than 40 occasions.

Paul Ficca is very organised, highly efficient, and always ready to pitch in and assist. He has integrity, is highly intelligent, and has the ability to easily explain complex issues. He is a very well-known name in the industry.

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Paul has testified in jury and bench trials in multiple court jurisdictions and at various arbitration and litigation venues domestically and internationally. He has been engaged as an expert witness for disputes with values in excess of a billion dollars regarding real estate and construction, mergers and acquisitions, government enforcement actions, environmental litigation, insurance, complex forensic accounting investigations, and other commercial contract disputes.

Paul has held several executive management positions leading large consulting groups specializing in economic, forensic, and investigative services. His experience ranges from dispute resolution, claims analysis, quantum calculations, project controls consulting, auditing, and in-depth studies of costs for a wide range of projects and clients. Paul has consulted on residential, commercial, hotel and resort, retail, education, healthcare, public, and sports projects, as well as mixed-use and high-rise buildings.

Paul specializes in calculating economic damages and direct cost losses. He analyses matters ranging from differing site conditions, architectural defects and scope change impacts to alleged product defects, delay and damages, and losses related to labor, materials, equipment, and contract termination. Paul has been retained on transportation infrastructure projects such as roads, highways, bridges, tunnels, airports, seaport and marine facilities, and transit systems. His assignments have also included industrial and manufacturing facilities for the production of steel, semiconductors, and ships; mining and metals, offshore oil and gas, pipelines, and petrochemical facilities; fossil fuel, nuclear, and renewable energy projects; natural resource mining; utilities such as wastewater treatment plants and electrical transmission and distribution.

Paul is a Certified Public Accountant, a Certified Management Accountant, a Certified Fraud Examiner, and is Certified in Financial Forensics. He is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Institute of Management Accountants.

Paul is a deeply experienced construction expert. His testifying skills are excellent.

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Irma Raza

Irma Raza is a Chartered Accountant with nearly 15 years of experience. She has assisted the named expert on several occasions.

Irma has provided expert witness support to lawyers and clients on various arbitral proceedings and at the UK High Court. She has acted as project lead on numerous cases with testifying experts and produced over 40 reports for legal proceedings, including expert reports and submissions for expert determinations with disputed values of up to $1 billion.

Irma’s wider forensics experience includes high-profile investigations of whistleblowing and professional negligence cases. She has delivered advisory services regarding generative AI tools and the impact of environmental, social, and governance (ESG) issues.

Irma specialises in quantifying damages and loss in investor-state and commercial and transaction related disputes. She has provided expert witness support for loss of profits, breach of contract, earn-out and shareholder disputes.

Irma holds a master’s degree in management and a bachelor’s degree in accounting and finance. She is a Fellow of the Institute of Chartered Accounts and is currently completing her advanced professional award in expert witness evidence (APAEWE) examinations.

Matthew Byford

Matthew Byford (Matt) is a Chartered Financial Analyst with over 15 years of experience. He has been appointed as an economic damages expert or assisted the named expert in over 100 cases.

Matt has testified at deposition and trial. He has supported legal counsel and corporate clients on economic damages and other business matters.

Matt has extensive experience determining lost profits, unjust enrichment (head start, avoided costs, and disgorgement of ill-gotten gains), and reasonable royalties in many contexts. He has worked across a diverse range of industries including semiconductors, LEDs, biotechnology, pharmaceuticals, telecommunications, oil and gas, and retail and consumer products.

Matt specializes in intellectual property damages in complex matters for clients. His expertise includes trade secret misappropriation, patent infringement, trademark infringement, trade dress infringement, false advertising, breach of contract, and commercial damages, among other things. He is well-versed in issues concerning the economic prong of domestic industry, remedy, and bonding as part of Section 337 ITC investigations.

Matt is a Certified Fraud Examiner and an Accredited Senior Appraiser. He is a member of the Chartered Financial Analyst Institute, the Chartered Financial Analyst Society (Nevada), the American Society of Appraisers, and the Association of Certified Fraud Examiners.

Tal Chelouche

Tal Chelouche is a Certified Public Accountant with over 10 years of experience. He has assisted the named expert in forensic accounting and economic damages issues on more than 25 occasions.

Tal has assisted counsel representing plaintiffs and defendants in legal disputes in US state and federal courts, in arbitrations in the United States and internationally, and for matters outside of litigation including confidential investigations and pre-litigation disputes. He has prepared witnesses for expert testimony, which included performing detailed analyses, developing opinions for expert reports, and identifying and evaluating potential cross-examination topics for expert witnesses.

Tal has provided consulting services on a variety of financial, economic, accounting, and damage matters on investigations, business disputes, and civil litigation. He has consulted on behalf of Fortune 100 companies and others across various industries, including financial services, construction, entertainment, government contracts, manufacturing, oil and gas, real estate, transportation, and renewable energy.

Tal has extensive experience involving lost revenue, lost profits, increased costs, delay and disruption, business valuation and other economic damages issues. He has conducted funds tracing and other forensic accounting analyses, including the investigation and analysis of fraud allegations and reconstruction of accounting records.

Tal holds a degree in business economics with minors in accounting and political science. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants, and serves on the board of directors of the Inner City Law Center.

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