Forensic Accounting Archives – Page 8 of 10

Alex Menenberg

Alex Menenberg has 15 years of experience in forensic accounting and commercial damages and has been appointed as an expert on multiple occasions.

He has testified in arbitration and deposition and submitted expert reports in Federal Court, as well as for matters outside of litigation, including confidential investigations and pre-litigation disputes. His consulting work spans a variety of financial, economic, and accounting-related issues arising out of business disputes and civil litigation.

His experience includes conducting funds tracing and performing analyses related to financial fraud allegations. He has worked with Fortune 100 corporations across industries such as entertainment, financial services, real estate, insurance, consumer electronics, energy, and construction.

Alex has assessed damages related to breach of contract, lost profits, lost wages, intellectual property infringement, increased costs, and theft of trade secrets. He also brings broad experience working with large datasets and is adept at designing, constructing, and analysing large databases to create complex and dynamic financial models.

His labour and employment experience includes analysing wage and hour claims, employee misclassification, and meal break deductions, as well as evaluating damages in wrongful termination, commission disputes, and duty of loyalty matters. He has worked extensively with employment-related data sources, including delivery route logs, scanning data, and timekeeping systems.

Alex is a Certified Public Accountant, Accredited in Business Valuation, and a Certified Fraud Examiner with a degree in economics from Pomona College. His speaking engagements have covered topics including economic consulting, managing complex transactions, and insolvency damages. He serves on the planning committee of the USC Intellectual Property Institute and on the board of directors of Bet Tzedek Legal Services.

Al Lee

Al Lee is a forensic accountant and economic damages expert with over 30 years of experience. During his career, he has been appointed as an expert in over 30 matters.

Al has provided oral and written testimony in state court, federal court and in arbitration proceedings across a variety of industries and business disputes, including construction, commercial damages, and labor and employment matters. He has also assisted expert and other witnesses on hundreds of disputes in litigation and arbitration.

Al has a broad background as a consultant, including analyzing the financial condition and financial performance of businesses through the review of financial statements, public disclosures, accounting information, operational reports, and other business records. He has also investigated liability and damages issues on matters involving allegations of fraud. Al has prepared or analyzed hundreds of construction claims for cost and schedule impacts on a variety of construction projects, including oil processing facilities, liquid natural gas facilities, power plants, mining facilities, roadways, rail transportation, subway stations, tunnels, and pipelines.

Al specialises in the analysis of claims for increased costs, lost profits, loss of business value, unjust enrichment, and reasonable royalties on a variety of disputes resulting from breach of contract, business interruption, patent infringement, and other allegations. He delivers expert analysis and opinions regarding economic damages on construction matters, labor and employment disputes (including class action matters), as well as potential fraud and false claims (including damages and penalties resulting from such issues). He has also supported clients on matters involving cost accounting, cost estimating, defective pricing, false claims, and regulatory compliance issues.

Al holds a Master of Business Administration degree in finance and accounting and a Bachelor of Science degree in electrical engineering and computer science. He is a member of the Institute of Management Accountants and the Association of Certified Fraud Examiners.

Ronald H Braver

Ronald H Braver is a Certified Public Accountant with over 35 years of experience. He has been appointed as an expert witness on more than 15 occasions.

Ron has testified in federal and state court, arbitration and deposition. He provides expert opinion and fact-based reports, acting as the expert for disputed values of up to $200 million. His high-profile investigations include corporate fraud; criminal tax; failed banks and savings and loans; bankruptcy, securities, foreign exchange, and mortgage fraud; Ponzi schemes; inflated billing schemes; sophisticated pension fraud schemes; healthcare fraud; identity thefts; illegal immigration employment schemes; false claims; public corruption and bribery; investigations involving organized crime; and international and local drug conspiracies.

Ron is a former Special Agent and Supervisory Special Agent of the Internal Revenue Service (IRS) Criminal Investigation and has broad experience in forensic accounting, investigative and dispute services, including running his own practice. He is experienced in asset forfeiture and asset tracing, which is useful in the recovery process, and has performed international investigations, working with Mutual Legal Assistance Treaties (MLATs) and provisional arrest warrants, and participated in overseas depositions.

Ron’s expertise includes fraud, money laundering, asset forfeiture, and investigations. He is experienced in asset tracing, due diligence, insolvency opinion, investigation and testimony regarding piercing the corporate veil, bankruptcy-related investigations, state and federal tax controversy, tax opinion, white-collar defense, internal investigations, diversion schemes, damage and loss analysis, complex corporate class action disputes, and partner, shareholder and family disputes.

Ron is a certified fraud examiner and licensed private detective in Illinois. He is a member of the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, the Federal Criminal Investigators Association, and the Association of Former Special Agents of the Internal Revenue Service.

Anthony Charlton

Anthony Charlton is a Chartered Accountant with over 30 years of professional experience. He has been appointed as an expert in matters of forensic accounting and the assessment of economic loss on over 100 occasions. Anthony has been cross-examined more than 40 times.

Anthony is one of the top experts for valuations. He is a dedicated and proactive expert who is very visible in the arbitration field.

Lexology Index – Arbitration – Global Elite Thought Leader

Anthony has testified in both English and French in numerous investment and commercial arbitration matters. He has acted in disputes ranging from $3 million to over $20 billion. Anthony has acted as a tribunal-appointed expert.

Anthony has specialised in dispute-type work since 1996, after first gaining professional experience in many auditing and insolvency-related assignments. His experience is global and covers a variety of industries, including aviation, aerospace and defence, technology, media and telecoms, oil and gas, energy, resources, construction, real estate, mining, infrastructure, hotel and leisure, banking, media, and materials.

Anthony’s expertise ranges from the quantification of damages claims in international commercial and investment treaty disputes, contentious valuations and expert determinations to shareholder, post M&A and joint-venture disputes, financial and fraud investigations, and other types of forensic accounting assignments. He is also frequently instructed to prepare preliminary assessments of loss by claimants and law firms in contemplation of launching formal dispute proceedings.

Anthony is a fellow of the Institute of Chartered Accountants in England and Wales and a member of their specialist valuation group. He is widely recognised by Lexology Index as a Global Elite Thought Leader and Thought Leader in their quantum of damages, arbitration and investigations – forensic experts’ research.

Anthony is a highly skilled forensic accountant. He is a very experienced expert. He is a safe pair of hands.

Lexology Index – Investigations – Forensic Accountant

Olesya Prantyuk

Olesya Prantyuk is a Chartered Certified Accountant with over 15 years of experience in finance and accounting, including more than a decade of experience in disputes. She has been appointed as the named expert and shadow expert, and has assisted the named expert on more than 50 occasions in matters of forensic accounting and commercial damages.

Olesya is very professional, experienced and simply brilliant in her work. She is brilliant and talented. She works tirelessly with legal teams to assist with explaining the technical parts of the quantum expert report.

Lexology Index – Arbitration – Global Elite Thought Leader – Under 45

Olesya has worked on matters in various forums, from litigations in the UK and Swiss courts, to investor-state and commercial arbitrations on behalf of claimants and defendants (LCIA, ICSID, ICC, SIAC, ADCCAC, SAC, AAA). Her high-profile cases include a freezing order application with values exceeding $2 billion and a valuation in the aerospace sector of over $5 billion. Olesya’s cases as the named expert cover space technology, TMT, financial services sector, and energy, with damages up to $60 million.

Olesya’s experience in assessing damages covers a wide array of matters across the aerospace and defence, oil and gas, financial services, logistics, retail, mining, precious metals, agriculture, and energy sectors. She has a particular interest in aerospace and technology that has the capacity to improve the lives of people.

Olesya is a native Ukrainian and Russian speaker and has been involved in matters regarding assets in Central Europe, Eastern Europe, and the Middle East, and in particular, those related to high-net-worth individuals across the EMEA region. She has led fraud investigation matters and dealt with allegations of corruption, as well as matrimonial work. Olesya has worked on audit engagements involving financial institutions, power and utilities, transportation, and retail companies, regarding consolidations, transfer pricing, impairment testing, provisions and contingencies, and working capital analysis. She has also worked on cases involving records prepared under the IFRS, UK GAAP, US GAAP, as well as local Ukrainian and Russian accounting standards.

Olesya has completed an advanced professional award in expert witness evidence and is a fellow member of the Association of Chartered Certified Accountants. She is a member of the Young International Arbitration Group, the Young International Council for Commercial Arbitration, and Arbitral Women (AW).

Michael Laming

Michael Laming is a Chartered Accountant with more than ten years of experience. He has been appointed as a forensic accounting and commercial damages expert on ten occasions.

Michael Laming ranks prominently for his first-rate forensic accounting practice, receiving wide-ranging endorsements for “his combination of technical expertise, strategic insight and client-focused approach”.

Lexology Index – Consulting – Forensic Accountant – Future Leader

Michael has acted as expert in litigation, commercial arbitration and investment treaty arbitration proceedings. He has prepared expert reports and given evidence in national courts and arbitration tribunals, in both English and Spanish.

Michael has a background in audit and forensic accounting. He has supported clients across a variety of sectors including construction, transportation infrastructure and logistics, renewables, manufacturing, finance, sports entertainment and technology, media and telecommunications (TMT).

Michael’s expertise includes quantification of damages, consequential loss assessments, valuations, forensic interviews, and forensic due diligence. He is widely experienced in the analysis and interpretation of complex contractual information (principally in the context of shareholder and sale and purchase agreement [SPA] disputes) and in the performance of technical valuations.

Michael is a certified fraud examiner and a member of the Institute of Chartered Accountants in England and Wales. He is a widely regarded financial expert and has published articles in both English and Spanish on matters of quantification of damages in international arbitration.

“A rising star in the damages space, Michael Laming, is lauded for his sharp analyses in international arbitration and ability to convincingly convey his position in written and oral submissions. He often works in the construction and renewables sectors across Europe and Latin America.”

Lexology Index – Consulting – Quantum of Damages – Future Leader

James W (Jim) Thomas

James W Thomas (Jim) is a forensic accountant with 35 years of experience providing consulting and dispute resolution services to government contractors. He has been retained as an expert on more than 50 occasions.

Jim has testified as an expert in proceedings before the Armed Services Board of Contract Appeals, Civilian Board of Contract Appeals, General Services Board of Contract Appeals, District Court and in arbitration. He has served as a neutral accountant in purchase price disputes involving government contract accounting issues.

In addition to his expertise in aerospace and defense, Jim serves many industries including technology, engineering and professional services, industrial products, construction, retail products and healthcare. Prior to joining HKA, he was a forensic services partner specializing in government contracts with PwC.

Jim specializes in cost and pricing matters including government audit issues, False Claims Act damages, defective pricing, labor charging, Cost Accounting Standards, cost allowability, record keeping requirements, Federal Supply Schedule contracts, claims, requests for equitable adjustment, terminations and prime/subcontractor disputes.

He earned his BS in accounting from Penn State University and is a Certified Public Accountant in Virginia and the District of Columbia. Jim is a member of the American Institute of Certified Public Accountants and associate member of the American Bar Association. He is a frequent speaker at industry events and has published many articles on government contract cost and pricing matters.

Terry Orr

Terry Orr is a highly respected forensic accountant with over 40 years of experience. He has been retained as an expert on dozens of engagements.

Terry has delivered expert testimony in commercial litigation and arbitration regarding accounting, financial, economic, valuation, and damage quantification issues. He has led complex global and domestic engagements for clients in diverse industries, including the construction, healthcare, hospitality, energy, technology, and manufacturing and distribution sectors.

Terry has over 25 years of experience as an auditor and audit partner in international public accounting firms. He has assisted clients with the often-contentious issues arising in disputes, such as accounting misstatements and malpractice, civil and criminal fraud, breaches of contract and fiduciary duty, single business enterprise and alter ego, lost profits, and lost value.

Terry’s expertise and insight have proved essential in resolving a wide range of matters, including fraud detection, investigation, remediation and prevention, Foreign Corrupt Practices Act (FCPA) investigations, and litigated disputes. He regularly works with private equity firms, public company boards, management, and outside counsel and has provided consulting services in both auditor defense and plaintiff matters; as well as acting as a neutral accounting arbitrator.

Terry is a certified public accountant – licensed in Texas, a Chartered Global Management Accountant, a certified internal controls auditor, and a certified construction auditor. He is a member of the American Institute of Certified Public Accountants as well as their forensic and valuations services section and certified fraud examiners.

David Duffus

David Duffus is a forensic accountant with more than 25 years of experience across multiple industries. He has been retained as an expert on more than 100 occasions.

David Duffus stands out for his extensive experience in litigation support, with a career spanning over three decades. He has worked on high-stakes, multimillion-dollar cases involving IP, breach of contract and stakeholder disputes, providing expert testimony in state and federal courts.

Lexology Index – Commercial Litigation

David has testified as an expert at deposition, trial and in alternative dispute settings more than 90 times. He has acted as an expert for disputed values of up to $275 million and for project values in excess of $300 million. He has also served as an arbitrator or neutral accountant in post-acquisition and valuation-related disputes.

Since 1992, David has specialized in working on complex litigation services, forensic accounting and valuation services assignments for businesses ranging from start-up entities to Fortune 100 companies. He has worked extensively with counsel through all phases of the litigation process and has provided expert witness and deposition testimony in matters in state and federal court, and in alternative dispute settings. Prior to joining HKA, David spent almost 17 years, including the last 15 as a partner, in Baker Tilly’s Global Forensics & Litigation Services practice.

Over the course of his career, David has developed significant experience working with clients to quantify damages in complex commercial disputes, including matters involving claims of intellectual property infringement, breach of contract, tortious interference, product liability, fraud, and breaches of restrictive covenants. He is also frequently called upon to value businesses and related ownership interests in stakeholder disputes, post-acquisition disputes and bankruptcy matters. Beyond his damages and valuation work, David has conducted forensic accounting analyses in connection with financial reporting issues, internal investigations surrounding employee misconduct, stakeholder disputes and project failures.

David is a certified public accountant (CPA) licensed in Pennsylvania and a member of the American Institute of Certified Public Accountants (AICPA) and the Turnaround Management Association. He acts as an instructor for the AICPA expert witness training programme and is certified in financial forensics (CFF), a certified fraud examiner (CFE), accredited in business valuation (ABV) and holds a master’s in accounting and finance and a degree in economics and political science.

David Duffus is praised as “a master of future lost profits analysis,” underscoring his reputation as a leading expert in the quantification of damages. He is further praised for his “thoughtful analysis and ability to evaluate and present alternatives”.

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

Tom Reynolds

Tom Reynolds is a forensic accountant with 20 years of experience across multiple industries. He has acted as an assistant to the named expert on five occasions.

Tom has assisted in the preparation of expert reports for matters in litigation, recently in connection with a $385 million Cost Accounting Standards (CAS) 405 and 406 deferred cost dispute. He has led or assisted in several investigations including in relation to alleged False Claims Act violations, assessing compliance with regulations and statutes, quantifying damages and assessing the appropriateness of business system practices.

Prior to becoming a consultant, Tom conducted financial statement audits for government contactor clients and evaluated compliance with applicable GAAP requirements. He worked across the aerospace and defense, professional services, and manufacturing industries focused on revenue recognition practices, inventory valuations, and the evaluation of complex business transactions.

Tom has extensive knowledge of critical government contracting regulations and requirements, including the Federal Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS) and CAS. He has presented contractors’ positions and facilitated negotiations with contracting officers, the Defense Contract Audit Agency (DCAA), the Defense Contract Management Agency (DCMA), and other regulatory bodies. He is also widely experienced in due diligence and considerations regarding the acquisition process, ranging from reviewing contract waterfalls, evaluating contracts and audit status to understanding the impact of ongoing litigation, evaluating internal control structure, cost accounting practices and indirect rates structures.

Tom is a certified public accountant (CPA) in Virginia and has been published as a contributing author regarding matters of government contract cost accounting and government contract audits and compliance. He has presented on these matters to various seminars and at aerospace and defense related forums.

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