Forensic Accounting Archives – Page 9 of 10

Troy Dahlberg

Troy Dahlberg is a forensic accountant with more than 35 years of experience across multiple industries. He has been retained as an expert witness on more than 50 occasions.

Troy possess the ability to deeply understand complex legal issues and weave them together with a detailed forensic analysis. He is unflappable in his testimony and produces top calibre work. He presents information in a clear and understandable fashion”

Lexology Index – GIR – Investigations Forensic Accountant – Thought Leader

Troy has testified in state and federal courts, as well as in various complex arbitrations. He has been retained on several large, complex commercial disputes to provide consulting and expert witness forensic accounting services, including the Chevron/Ecuador litigation. These disputes have involved both US and international entities with numerous transactions over many years. Troy has served more than 30 times as a neutral accountant, arbitrator and independent expert in disputes, including serving on an international arbitration panel related to issues surrounding discovery, accounting, procedure, reporting, purchase price, working capital, earn out, and ownership.

Troy was a senior partner in KPMG’s forensic accounting, investigations and disputes practice for over a decade. He has had a career-long focus working with counsel, audit committees, corporations and governmental entities to provide forensic accounting, auditing, analysis, and dispute related services. This has including leading numerous engagements related to forensic investigations, financial restatements, and economic damages as well as disputes relating to both joint venture and mergers and acquisitions matters.

Troy specialises in post-acquisition dispute resolution and consulting for both buyers and sellers, as well as his appointments as a neutral accountant and arbitrator. He has provided expert witness testimony regarding complex forensic accounting matters, such as alter-ego and civil RICO. His other testimony includes large matters pertaining to commercial quantum and damages. Troy also serves as a consultant and expert witness in representation and warranty disputes, including a variety of large and complex insurance claims, regarding interruption claims and out of pocket expenses.

Troy is a certified public accountant (CPA) in New York and California and a member of the State Bar of California. He is American Institute of Certified Public Accountants (AICPA) certified in financial forensics (CFF) and accredited in business valuation (ABV) and has been published by them on matters of disputes regarding mergers and acquisitions and representation and warranties insurance.

Troy Dahlberg earns widespread endorsements for his top-tier forensic accounting practice advising domestic and international clients in complex commercial disputes.

Lexology Index – Commercial Litigation – Thought Leader

Lisa Allen

Lisa Allen specializes in the investigation and resolution of business disputes, primarily related to the construction, government contracts, and commercial damages practice areas.

Lisa has analysed accounting and financial damages issues. She has provided litigation support in various types of disputes including construction disputes, commercial damages investigations, government contracts disputes, breaches of contract, lost profits disputes, accounting investigations, and others.

Lisa is experienced in buildings, infrastructure, insurance, power and utilities, financial institutions and manufacturing, and has supported clients with disputes in Asia, Africa, Europe and North America. She has worked with Fortune 500 companies along with smaller companies, including construction contractors, insurance providers, manufacturers, and financial institutions.

Lisa Allen has a bachelor’s in financial consulting and a bachelor’s in French. She is Certified in Financial Forensics and is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS).

Ken Metcalfe

Ken Metcalfe is a CPA, CVA and a forensic accounting expert with nearly 40 years of experience in a variety of industry sectors.

Ken is certainly a very effective expert witness. He is particularly strong in the nuclear space”

Lexology Index – Construction

Ken has provided testimony at trial or arbitration in litigations on over 40 occasions, delivered depositions on over 50 occasions and has given concurrent expert witness testimony (hot-tubbing) on two occasions. He has helped resolve disputes in excess of US$7.5 billion on projects valued at over US$20 billion. He has testified on damages issues in federal and state courts and in arbitrations, and also assisted counsel and clients in numerous extensive settlement negotiations, as well as in mediation. Prior to the firm’s being acquired by HKA, he was co-founder and co-CEO of the Kenrich Group LLC and is the “Ken” in Kenrich.

Ken has worked on client projects in Asia, Europe, North America and South America. He has assisted clients from a variety of sectors, including biotechnology, buildings, defense, industrial, infrastructure, manufacturing, oil and gas, power and utilities, technology, and telecommunications, with significant experience in the nuclear energy and associated regulated industries.

Ken has analyzed accounting and economic damages-related issues in various types of disputes, including breach of contract, terminations, fraud investigations, patent infringement, and trade secret misappropriations. His economic damages work has addressed increased costs, lost profits, price erosion, cost of capital, and lost value, including the valuation of lost royalties. Ken has also performed detailed forensic analyses and historical cost and financial statement reconstructions and has advised clients on evaluating the economics related to significant alternative investments.

Ken holds a BS in Business Administration and is a Certified Public Accountant (CPA), a Certified Valuation Analyst (CVA), and an Associate Certified Fraud Examiner. He is a member of the American Institute of Certified Public Accountants (AICPA), the National Association of Certified Valuators and Analysts (NACVA), the Association of Certified Fraud Examiners (ACFE), the Greater Washington Society of Public Accountants, and the Virginia Society of Certified Public Accountants.

Ken Metcalfe has established an international presence as “a leader in the nuclear energy space”, maintaining his prestige in our global rankings.

Lexology Index – Energy

Kimberly R. Reome

Kim Reome is a financial professional with over 30 years of experience in the construction industry. She has undertaken more than 40 expert commissions in matters relating to construction damages and delay, quantum, forensic accounting, and commercial damages.

Kim Reome commands a stellar reputation in the commercial litigation community as a damages expert, specialising in construction, electric utilities and government contracts. She is recognised for her “comprehensive strategy”.

Lexology Index – Commercial Litigation

Kim has provided testimony and authored expert reports at the US Court of Federal Claims, US District Court, and a range of civil courts and regulatory commissions, as well as domestic and international arbitrations. She has served as a damages expert for construction contractors, construction owners, electric utilities, manufacturing companies and others on damages matters in excess of US$8 billion.

Kim has supported clients from a broad range of sectors including, but not limited to, nuclear and other electric power plants, renewable energy, government contractors, residential and commercial real estate, airports, oil refineries, mining facilities and wastewater treatment plants. She also has experience calculating damages for intellectual property, environmental, financial institutions and other commercial litigation.

Kim specializes in providing damages analyses involving accounting, financial and economic issues in the construction and electric utility industries. She has significant experience with disputes regarding analysis of increased costs, critical path schedule (CPS) analysis, productivity analysis, and lost profits.

Kim is a Certified Construction Industry Financial Professional and Certified Fraud Examiner. She has a master’s in business administration and a bachelors in finance. She is a member of the Association of Certified Fraud Examiners (ACFE), the Construction Financial Management Association (CFMA), the Association for the Advancement of Cost Engineering International (AACEi), Women Construction Owners & Executives (WCOE), the American Bar Association (ABA), and US Women in Nuclear (US WIN). She is on the Board of Girl Scouts of Greater Chicago and Northwest Indiana.

Kimberly is very thorough in her analysis and gives numerous suggestions on how to solve various difficult issues. She is extremely precise and always well prepared during discussions.

Lexology Index – Construction

Patrick Jensen

Patrick Jensen is an economic damages, forensic accounting, and quantum expert with 20 years of experience in various industries, including government contracts, energy and utilities, defense, and construction industries, as well as other commercial entities.

Patrick has provided expert testimony on financial, cost, economic, and damages analyses. Since 2005, he has worked for both plaintiffs and defendants on domestic and international matters in dispute in various venues, including US federal, state, and local courts, US Boards of Contract Appeals, and in arbitration and mediation. He has particular experience in the nuclear power industry, where he has consulted on matters involving breach of contract allegations, with implications for additional incurred and projected costs, damages, and schedule impact considerations.

Patrick has consulted on construction projects in various industries, including residential, commercial office, federal government, military test facility, museum, mass transit rail, highway, and power plant projects, some of which have involved consideration of US federal public contract regulations due to federal funding. He has assisted in-house and outside counsel for corporations and government organizations.

Patrick’s expertise covers a broad range of disputed matters. He evaluates lost sales and profits allegations as part of intellectual property and lost profit claims, including alleged trademark use, trade secret theft, use of proprietary business competitive information, and copyright infringement. He has been retained as an expert in construction and property disputes relating to the assessment and quantification of costs, including increased costs, design-build issues, and breaches of contract, and has analyzed delay, disruption, and productivity issues. He also provides consulting services to government contractors on a variety of issues and disputes, including breach of contract, equitable adjustment (REAs), procurement, False Claims Act (FCA) actions, Price Reduction Clause and Defective Pricing considerations, mischarging and improper billings to the government, US Government contracting compliance (Federal Acquisition Regulation Part 31 Cost Principals), audits from the United States Government (DCAA) and the Department of Health and Human Services Office of the Inspector General, the Truth in Negotiations Act (Truthful Cost or Pricing Data).

Patrick holds a degree in finance and business economics and is a Certified Public Accountant, a Certified Fraud Examiner, a Certified Valuation Analyst, and a Master Analyst in Financial Forensics. He is a member of the AICPA, a member of, the Association of Certified Fraud Examiners, the Board of Contract Appeals Bar Association (former co-treasurer), the Energy Bar Association, the National Association of Certified Valuators and Analysts, and the Virginia Society of Certified Public Accountants.

Randy Besich

Randy Besich is a Forensic Accountant and Commercial Damages expert. He has over 14 years of experience in financial, accounting, and economic matters in numerous industries, with specific expertise in the nuclear power industry.

Randy has expanded the firm’s Power and Utilities practice and is regularly meeting with executive teams of Fortune 500 utilities. He has also assisted clients in financial reporting, audits, strategic analysis, investigations, and resolution of complex business disputes.

His litigation work has focused primarily on commercial litigation and valuation matters, including breaches of contract, breaches of fiduciary duty, fraudulent conveyance, funds tracing, and shareholder disputes.

Randy Besich has managed the preparation of expert reports and depositions, and trial exhibits, for both state and federal courts, and has assisted his utility clients with regulatory reporting and accounting matters in numerous public utility commission proceedings.

Gary Liddicoat

Gary Liddicoat is a Certified Public Accountant, Accredited in Business Valuation, and holds the Chartered Financial Analyst® designation.

Gary is an expert in economic damages with over 19 years of experience consulting on complex financial disputes. He is experienced on matters relating to commercial litigation, business valuation, forensic accounting, intellectual property, and bankruptcy.

Gary authors expert reports related to economic damage claims, including lost profits, lost earnings, business valuations, and solvency analyses, related to breach of contract, breach of representation and warranty, infringement, unjust enrichment, fraudulent conveyance, preference, and other shareholder or acquisition disputes.

Gary also consults on non-litigation matters providing business valuation, intangible asset valuation, financial advisory, and forensic accounting services.

Gary has consulted on behalf of small closely held businesses and Fortune 500 companies. He has broad sector experience encompassing a diversity of industries, including mining, gaming, construction, government contracting, technology, and healthcare, among others.

Prior to joining HKA, Gary was a Principal with The Kenrich Group and a Senior Consultant in the Disputes and Investigations practice at Navigant Consulting.

Gary Liddicoat holds a BS Finance, a BS Economics, and a certificate in Accounting. He is a certified Public Accountant (CPA), accredited in Business Valuation (ABV), and a Chartered Financial Analyst (CFA). Gary is a member of the Chartered Financial Analyst (CFA) Institute, the Chartered Financial Analyst (CFA) Society of Phoenix, the American Institute of Public Accountants (AICPA), and the Arizona Society of CPAs (ASCPA).

Krista Haley

Krista Haley specializes in the investigation and resolution of business disputes, primarily related to the electric utility and commercial damages industries.

Krista has analyzed accounting and economic issues in various types of disputes, including analyses of costs resulting from breach of contracts, analysis of increased costs, lost profits calculations and productivity analysis.

Krista has provided accounting, economic and financial consulting and litigation support for multiple power plant projects, steel facilities, pharmaceutical companies, highway contractors, natural gas distributor, and other matters. She has assisted in the preparation of expert reports and subsequent expert testimony in federal courts and arbitrations.

Krista Haley has consulted for Fortune 500 companies and others including electric utilities, construction contractors, government contractors, manufacturers, pharmaceutical companies, financial institutions and others.

Mike LaCorte

Mike LaCorte is a forensic accountant and has been engaged to lead numerous government contracting, accounting, and auditing matters.

Mike LaCorte has established a fantastic reputation as a government contracts expert. His practice covers all aspects of contracts, including compliance, litigation, investigations, and restructurings.

Lexology Index – Projects and Procurement

Mike has rebutted and presented findings to government oversight bodies, such as the Defense Contract Audit Agency (DCAA), the Department of Justice (DOJ), and government contracting officers on numerous occasions and has participated in negotiations with the government on behalf of clients. He has also provided expert deposition testimony on Generally Accepted Accounting Principles (GAAP) and government contracting issues.

Mike has assisted government contractors and their counsel in a variety of different matters, including regulatory compliance evaluations, business system implementations, complex accounting interpretations, investigation and litigation support, cost and damage analyses, organizational restructurings, bid protests, due diligence related to mergers and acquisitions, and management consulting.

Mike’s areas of expertise include the Federal Acquisition Regulation (FAR), FAR Supplements (e.g., the Defense FAR Supplement (DFARS)), Cost Accounting Standards (CAS), the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and GAAP.

Mike LaCorte is a Certified Public Accountant (CPA) and Certified Valuation Analyst (CVA) and has a Master of Science in taxation and bachelor’s degree in accounting. He is a member of the National Defense Industrial Association, the American Bar Association, the Professional Services Council, and the National Contract Management Association.

Tim Overman

Tim Overman is a Professional Engineer and Certified Management Accountant with over 30 years of experience. He has specialized in the investigation of financial, causation and project scheduling issues, primarily related to government contracts and construction businesses.

Tim has presented his findings and opinions in settlement negotiations, mediations, administrative hearings, arbitrations, depositions, and at trial.

Tim’s industry experience encompasses aerospace and defense, casinos and resorts, electrical and electronics, equipment leasing, healthcare, manufacturing, oil and gas, industrial, power generation, professional services, software development, telecommunications, and transportation.

Tim has assisted architect, engineers, contractors, government agencies, owners, subcontractors, and their counsel with the avoidance, investigation, and resolution of complex business disputes. Tim has also worked as an engineer focusing in the areas of construction, evaluation of structures, field and laboratory testing, and structural engineering.

Prior to joining HKA, Tim Overman was a Vice President with The Kenrich Group; a Director at Navigant Consulting, an international consulting firm; a Vice President at Tucker Alan Inc.; and a Principal at Peterson Consulting. Tim also worked at CTL Group and Duke Energy.

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