Forensic Accounting Archives – Page 6 of 10

Ryan LaMotta

Ryan LaMotta is an economic and damages expert with over 15 years of experience. He has been retained as the named expert on over 75 matters.

Ryan LaMotta is a seasoned economic and damages expert with over 15 years’ experience, specialising in complex IP disputes, licensing, and ITC investigations.

Lexology Index – IP

Ryan has provided credible testimony on numerous cases with disputed values of up to US$100 million. He has testified on matters before the International Trade Commission (ITC) and in federal district court proceedings across the United States.

Ryan provides consulting services focusing on economic damages, intellectual property licensing, and monetary remedies for clients across a wide range of industries. His experience includes a wide range of matters involving international trade violations, patent infringement, theft of trade secrets, breach of contract, copyright and trademark infringement, valuation disputes, and business interruption.

Ryan’s expertise resides at the intersection of international trade disputes and intellectual property disputes. He specializes in complex financial analysis, economic and domestic industry assessments, economic damages and remedy quantification, business valuation, and intellectual property matters. He provides analysis and testimony regarding the economic prong of domestic industry requirements, remedy, and bonding as part of Section 337 ITC investigations.

Ryan is a Certified Licensing Professional and holds a master’s and bachelor’s degree in business administration. He is a member of the International Trade Commission Trial Lawyers Association, the National Association for Business Economists, the Licensing Executive Society, the Houston Intellectual Property Law Association, and the Association of Certified Fraud Examiners. Clients comment on Ryan’s clear, practical, and credible presentation of opinion and appreciate his ability to cut through complex issues to identify practical solutions.

Thomas Britven

Thomas Britven has more than 30 years of experience as a financial damages consultant and trusted advisor specializing in intellectual property and complex commercial litigations. He has served as an expert in over 600 hundred matters.

Thomas Britven is highlighted as a leading damages expert, owing to his extensive experience navigating complex IP disputes spanning trade secrets, IP infringement and licensing issues, across international and domestic arenas.

Lexology Index – IP

Thomas has provided expert testimony in over 60 trials, arbitrations, and mediations across the USA and internationally. His focus is on large matters involving multiple causes of action, which often include intellectual property disputes. The claims in these matters have varied in size up to more than $7 billion.

Thomas began his career as an internal auditor with a Fortune 500 firm. He later became a consultant at Peterson and Company, a pioneer in litigation support and expert analysis services in commercial disputes. His long consulting career has allowed him to develop extensive expertise, including misappropriation of trade secrets, patent infringement, trademark, copyright, licensing disputes, complex financial damage analysis, breach of contract, business interruption, forensic accounting, and business valuation.

Thomas applies his intellectual property damages, valuation, licensing, and strategy skills in numerous complex matters. He supports clients across a diverse range of industries, including technology and communications, biotechnology and pharmaceuticals, industrial products, medical devices, manufacturing, oil and gas, and retail and consumer products, among others.

Thomas is a Certified Licensing Professional, Certified Public Accountant, Certified Valuation Analyst, Chartered Global Management Accountant, and a Certified Fraud Examiner. He has served as the past president of the Licensing Executives Society Foundation and is recognized by IAM Patent 1000 as one of the foremost patent damages experts in the United States.

Notable recent cases:

Inovalon Insights, LLC v. Komodo Health, Inc.; Case No. 01-22-002-3064; Arbitration before the American Arbitration Association, 2023. A trade secrets case involving cloud-based solutions for the healthcare industry.
Magema Technology LLC v. Phillips 66, Phillips 66 Company and WRB Refining LP; Case No. 4:20-cv-02444; Deposition and trial before the Southern District of Texas, Houston Division, 2022, 2023. A patent infringement case regarding heavy fuel oil refinery technology.
The Chamberlain Group Inc. v. Overhead Door Corporation; Case No. 2:21-cv-0084-JRG; Deposition and trial before the Eastern District of Texas, 2021, 2022 and 2023. A patent infringement case regarding garage door openers.
Finjan, Inc. v. ESET, LLC, et al.; Civil Action No. 3:17-cv-00183; Deposition and trial before the Southern District of California, 2019 and 2023. A patent infringement case involving reasonable royalties in the cybersecurity industry.
The Tempo at Encore, LP and CPDG2, LLC v. Siltek Group, Inc. Berkley Insurance Company, Ana P. Silveira-Sierra, Rene Sierra, Tron Construction, LLC and Siltex Group, Inc. v. The Tempo At Encore, LP and CPDG2, LLC; Case No. 16-CA-005748 (L); Consolidated for discovery with Case No. 17-CA-007385 (L); Deposition and trial before the 13^th Judicial Circuit Court of Hillsborough County, Florida, 2021 and 2023. A breach of contract, negligence, and conspiracy case in the construction industry.
Kraft Heinz Foods Company v. Capri Sun Group Holding AG, Capri Sun GMBH, Indag Pouch Partners GMBH, and Rudolf Wild GMBH & Co. KG; Arbitration in The International Centre for Dispute Resolution; ICDR Case No. 01-20-0001-7551, 2022. A trademark case concerning drink pouch consumer products.

Kenneth J Kratovil

Kenneth Kratovil has over 20 years of experience in valuation and forensic accounting. He has been appointed as a testifying expert and assisted the named expert on over 40 occasions.

Kenneth is very detail-oriented and is able to present his findings clearly and articulately. He has a strong sense of the points that will resonate with the tribunal and great intuition on how to convey them. Kenneth has a deep understanding of valuation issues.

Lexology Index – Arbitration

Kenneth has provided expert testimony in matters of economic damages, business valuations, and forensic accounting for ICSID, LCIA, ICDR, AAA and FINRA arbitration. He has testified as an expert with disputed values of up to US$644 million.

Kenneth has specialized in valuation, damage quantification and complex financial modeling after first gaining professional experience working at an investment bank in New York and in various corporate finance and regulatory positions at Lockheed Martin and the SEC.

Kenneth’s experience is global and covers a variety of industries across investor-state disputes, commercial disputes, post-acquisition disputes and fraud investigations.

Kenneth holds a master’s in business administration and is an Accredited Senior Appraiser, a Certified Valuation Analyst, and a Certified Fraud Examiner. He is a member of the American Society of Appraisers (ASA), the National Association of Certified Valuators and Analysts (NACVA), and the Association of Certified Fraud Examiners (ACFE).

Patrick Hebreard

Patrick Hebreard has over 20 years of experience in the energy industry. He has been appointed as an expert regarding quantum of damages and industry standard issues on more than 20 occasions.

Patrick is one of the world’s leading experts on energy and gas disputes. He is smart, organised and pragmatic. He is super smart, personable and very convincing.

Lexology Index – Arbitration – Global Elite Thought Leader

Patrick specialises in international arbitrations and has been cross-examined on numerous occasions, including giving concurrent evidence (hot-tubbing). He has acted as expert in many energy contract and energy infrastructure related cases for clients across Europe, Africa, Asia, the Middle East and South America where damages claimed exceeded $1 billion.

Patrick has significant experience of the gas, LNG, and power markets. He has negotiated multiple long-term supply and purchase, transportation, and tolling agreements. Having acted as buyer, seller, producer, shipper, regasification capacity holder, pipeline operator and shareholder, he enjoys a broad and unique perspective on the commercial, contractual, regulatory, and financial issues to be considered. In addition to his activity as expert witness, Patrick advises companies on economic, commercial, regulatory, and strategic issues along the gas, LNG, and power value chain (upstream, midstream, and downstream shareholders’ disputes).

Patrick is a commercial damages expert. He also acts as energy industry expert providing opinion on industry practice and market standards regarding contracts and project development, notably in relation to supply contracts, transportation matters, market dynamics and infrastructure development.

Patrick is a member of the Association of International Energy Negotiators, Comité Français de l’Arbitrage, Club Español del Arbitraje, and the Energy Arbitration Club. He is a trained engineer with a Master of Science, specialized in energy and aeronautics and holds master’s degrees in arbitration law and marketing. Patrick is fluent and works in English, French and Spanish.

Patrick Hebreard brings extensive experience as a financial advisory and valuation expert, specialising in international arbitration for the energy sector. His work covers a wide range of commercial, contractual, and regulatory issues, and he is frequently called upon to provide expert opinions on damages and industry practices in major energy infrastructure cases worldwide.

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

Ryan Hart

Ryan Hart is a forensic accountant with more than 5 years of experience. He has assisted the named expert on more than 15 occasions.

Ryan’s expert work covers commercial damages, economic and accounting analysis and government contracting. He is experienced in preparation for international arbitrations, trials and depositions and has provided analysis for expert reports regarding various aerospace, shipbuilding, pharmaceutical, software, manufacturing, power generation and construction disputes with values of up to $2 billion.

Ryan has participated in mediations and supported clients in reaching a commercial settlement. Additionally, Ryan has worked on engagements prior to formal commercial disputes, including supporting claim preparation and client negotiations with customers, subcontractors, and suppliers.

Ryan specialises in financial, performance, and contract analysis to deliver expert opinions regarding commercial damages and government contract disputes. These include breach of contract, contract terminations, defective products, productivity, disruption, change, acceleration, and intellectual property infringement. He is experienced in US Generally Accepted Accounting Principles (GAAP), earned value management systems (EVMS), Accounting for Long-Term Contracts, Cost Accounting Standards (CAS), and Federal Acquisition Regulation (FAR).

Ryan is a Certified Public Accountant (Illinois) and a member of the American Institute of Certified Public Accountants. He holds a master’s in accounting from the University of Notre Dame.

Steven F Stanton

Steven F Stanton is a forensic accountant with more than 40 years of experience. He has been appointed as an expert on more than 30 occasions.

With over 40 years of experience in forensic accounting, Steven Stanton is a highly respected and sought-after expert witness for securities litigation, M&A disputes and damages analyses across a wide range of industries.

Lexology Index – Commercial Litigation

Steve has provided expert witness testimony in federal and state courts and arbitrations and has served as an arbitrator in post-transaction accounting disputes. He has served as the lead accounting expert in a $1.4 billion post-sale dispute in the pharmaceutical industry and as a consultant in a $2 billion post-acquisition dispute involving electric power plant construction. In addition, he has been an expert witness for the nation’s largest hospital company in a $650 million dispute and led a team in defending a large hospital system in landmark litigation alleging that healthcare costs and insurance premiums were inflated due to anticompetitive practices.

Steve began his professional services career at Arthur Andersen where he progressed to become an audit partner. In addition to client service, he has held several dispute practice leadership positions in international consultancies and has also served as an independent monitor for companies in connection with the resolution of US Securities and Exchange Commission (SEC) and healthcare enforcement matters.

Steve specializes in forensic accounting investigations and financial statement audits. This includes planning and supervising fieldwork, testing transactions, evaluating the appropriateness of accounting policies, and reviewing financial statement presentations and disclosures. His work has often involved performing agreed-upon procedures testing, and testing compliance, with contracts and agreements such as loans, leases, royalty agreements, and government grants. He has served as a fraud specialist supporting audit teams and coordinated with outside counsel and other forensic firms in internal investigations of allegations of accounting fraud. Steve has been engaged in complex high-profile dispute and investigative issues (including SEC and US Department of Justice [DOJ] enforcement matters) in which there are alleged accounting irregularities and related shareholder litigation. He has also assisted several well-known companies with SEC investigations into revenue recognition practices and related disclosures.

Steve is a certified public accountant, certified in financial forensics, and certified fraud examiner. He has frequently spoken on accounting, dispute consulting, and forensic investigations, including at conferences sponsored by the University of Southern California (USC) and Georgetown University law schools, CLE programs at law firms, and the DC Bar Association.

Steven F Stanton earns plaudits across the market for his forensic accounting practice, underpinned by his specialist experience in enforcement matters and shareholder litigation.

Lexology Index – Consulting – Forensic Accountant

Laura Connor Smith

Laura Connor Smith has over 20 years of experience in commercial damages and valuations. She has been retained as an expert and supported the named expert on numerous occasions.

Laura is an excellent combination of smart, hard-working, and responsive. She is a quick thinker with business acumen. Not only did Laura prepare a fantastic report but also was instrumental in assisting with deposition and trial strategy.

Lexology Index – Investigations – Forensic Accountants – Future Leaders

Laura has testified and submitted expert testimony relating to damages, economics and financial issues. She is frequently involved in large litigations or international arbitrations, including investor-state cases in allegations of Breach of Contract and Expropriation and Fair and Equitable Treatment. She has testified on matters with disputed values of up to US$639 million.

Laura has provided accounting and financial advisory services for clients in a wide range of industries including telecommunications, pharmaceuticals, wholesale and retail, transportation, natural resources, banking and related financial industries, insurance, and medical devices. She has extensive experience in assisting with internal and external investigations of financial institutions.

Laura specializes in damages analyses involving complex contract disputes, intellectual property, valuations, investigations and bankruptcies both domestically and internationally. Her in-depth experience supplements her depth of experience in large international arbitrations involving both contract and treaty claims.

Laura is a Certified Valuation Analyst and Certified Fraud Examiner with a master’s in business administration. She is a member of the National Association of Certified Valuators and Analysts and the Association of Certified Fraud Examiners.

Laura is a brilliant quantum expert. She is the hardest worker I have ever met. Laura possesses great technical expertise.

Lexology Index – Arbitration – Future Leader

Tim Hart

Tim Hart is a forensic accountant with over 40 years of professional practice. He has served as an expert witness for more than 30 years in disputes around the globe.

Tim Hart is a prominent figure in the market where he stands out for his expertise in complex investor-state disputes, particularly those involving breach of contract.

Lexology Index – USA – Forensic Accountants

Tim’s expert testimony is particularly concentrated in investor-state cases (ICSID, PCA, UNCITRAL) with allegations such as expropriation and fair and equitable treatment and international arbitrations and domestic disputes involving breach of contract. His testimony often covers topics important to determine jurisdiction, liability, causation in addition to damages. Many of his domestic cases have involved claims like breach of fiduciary duty which involved complex financial frauds including Ponzi schemes.

Tim began his career as an auditor and was partner in a global accounting firm. He has led numerous well known insolvency engagements and financial fraud investigations.

Tim specialises in matters of damages, valuation, accounting, fraud, and bribery and corruption. His expert work has been concentrated in high-stakes disputes spanning across a range of industries with high concentrations in mining, energy, telecommunications, manufacturing and financial services.

Tim is a Certified Public Accountant (Washington, DC) and Certified Fraud Examiner. He co-authored the most comprehensive study of damages in investor-state cases, with two editions published in 2014 and 2021. He is also consistently highly ranked by Lexology Index with plaudits including: “Tim Hart is a formidable testifying expert who has calm composure on the stand. I’ve observed Tim withstand hours of cross-examination and remain totally unflappable”. “I am most impressed by Tim’s excellent preparation, tremendous work ethic and huge amount of experience in the field”.

Tim is a go-to damages expert. He is an excellent witness and damages expert with deep experience. Mr Hart produced an exceptional testimony backed up with his evidence and rebutted the other side.

Lexology Index – Arbitration – Thought Leader

Rebecca Vélez

Rebecca has over 20 years of experience calculating damages. She has testified or submitted expert testimony relating to commercial damages, valuations and financial matters on more than 10 occasions.

Rebecca has provided and assisted with testimony under the International Centre for Settlement of Investment Disputes (ICSID), International Chamber of Commerce (ICC), United Nations Commission on International Trade Law (UNCITRAL), Permanent Court of Arbitration (PCA), and Stockholm Chamber of Commerce (SCC) rules. She has testified on damages, valuations and quantum matters with disputed values up to US$2.8 billion.

Rebecca has supported clients such as sovereign nations and corporations in the energy, oil and gas, mining, real estate, entertainment, and transportation infrastructure industries, among others. She has also submitted reports used for negotiation and settlement purposes in investor-state matters.

Rebecca specializes in complex damage calculations and analyses. She has provided various accounting and financial consulting services, including commercial damages disputes, valuations and quantum disputes. Her experience is primarily focused on international arbitrations including both investor-state and contract dispute matters.

Rebecca holds a bachelor’s in business administration and a master’s in finance and strategic accounting. She is on the Global Steering Committee of Equal Representation for Expert Witnesses (ERE). She is fluent and has testified in both Spanish and English.

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.

Lexology Index – Investigations – Forensic Accountants

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