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.

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.

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.  

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.

Lexology Index – Investigations – Forensic Accountants

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.

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.

Samuel Baird

Samuel Baird (Sam) is a Certified Patent Valuation Analyst and Accredited in Business Valuation with over ten years of experience. He has been appointed as an intellectual property expert on multiple occasions.  

Samuel Baird is a valuation expert specializing in intellectual property and intangible assets, recognized for developing rigorous, defensible FRAND and SEP royalty models and crafting forward-looking strategies for IP monetization and portfolio growth. His work integrates advanced econometrics, forensic accounting, and industry insight to deliver actionable, high-impact solutions in global licensing and litigation.

IAM 300 – World’s leading IP Strategist

Sam has acted as an expert witness in standard essential patents (SEP) licensing cases, collaborating with top-tier law firms and economic consulting firms. He has assisted clients with IP data analytics, litigation financing, patent licensing, mergers and acquisitions, and valuations. 

Sam has experience in conducting financial analyses and constructing advanced valuation models, overseeing rigorous due diligence processes, and providing strategic counsel to clients on deal structures, timing, and negotiation strategies while guiding them through complex tax implications. Prior to joining HKA, he led a patent defensive aggregator’s patent analytics effort. He also led a boutique investment firm to exceptional growth, expanding its deal pipeline from $30 million to $250 million and closing more than $100 million in annual transactions. He orchestrated complex merger and acquisition transactions using sophisticated deal structures, including equity rollovers, seller notes, Section 338(h)(10) elections, F-reorganizations, and strategic use of drop-up/drop-down LLCs.  

Sam has expertise in economic models for F/RAND royalty calculations, impacting licensing negotiations with values of up to $2 billion, developing litigation prediction models for non-practicing entity (NPE) patent and 3rd Generation Partnership Project (3GPP)-related lawsuits, and has led the development of machine learning (ML) based analytic tools for SEP portfolio analysis across video codecs (AVC, HEVC, VVC), wireless (LTE, 5G), and networking (Wi-Fi 6) technologies. He has delivered proprietary IP and financial models using ML, statistical analysis, and complex data analysis, along with influencing multi-million-dollar decisions in patent licensing, litigation strategy, and portfolio valuation. He has also been part of defensive patent licensing firm developing their SEP offerings and led patent licensing efforts at a university’s technology development office.  

Sam holds a juris doctor, a master’s in both intellectual property management and markets and quantitative business economics, along with a bachelor of communication studies. His professional certifications include Certified Mergers and Acquisition Advisor, financial modelling and valuation analyst, Nevada bar admission, and Nevada real estate broker. He has been recognized in the IAM Strategy 300 and as an M&A Advisors’ Emerging Leader. 

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.

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.

Douglas N. Ellis

Douglas Ellis (Doug) is an economic damages expert and trusted advisor with nearly 25 years of experience. He has provided dispute support in over 300 cases.

Doug has signed more than 75 expert reports, and has testified in nine trials, arbitrations, and mediations across the United States. He is experienced and credible in providing testimony in federal courts, state courts and in domestic and international arbitrations on commissions with disputed values of up to US$224 million.

Doug has served legal counsel and corporate clients as an expert in economic damages, claims, and business consulting matters involving intellectual property and business matters. His extensive expertise includes trade secret misappropriation, patent infringement, trademark infringement, trade dress infringement, copyright infringement, licensing disputes, complex financial damage analysis, breach of contract, commercial damages, and strategic consulting, among other things.

Doug specializes in intellectual property damages, licensing, and strategy in complex matters for clients in diverse industries such as technology and communications, biotechnology and pharmaceuticals, computers and smart devices, industrial products, medical devices, manufacturing, oil & gas, software, and retail and consumer products. He has extensive experience with determining lost profits, unjust enrichment (including head start, avoided costs, and disgorgement of ill-gotten gains), and reasonable royalties in many contexts.

Doug earned a master’s in business administration, a Juris Doctor, and a bachelor’s in finance. He is licensed to practice law (inactive status) in Illinois and Washington, DC. He is a member of the Houston Intellectual Property Law Association, the American Bar Association, and the Licensing Executives Society International. He has served on the planning committee for the Eastern District of Texas Bench and Bar Conference since 2016.

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.

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 13th 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.

Kelly Darroch

Kelly Darroch has more than 20 years of economic damages experience. She has assisted the named expert on more than 150 occasions.

Kelly has been involved in expert hearings in state court, federal court, international arbitration, before the International Trade Commission, and the High Court of Justice (England and Wales). She has provided analysis and support for the named expert in matters regarding commercial damages, business valuation and intellectual property.

Kelly has a background in general business consulting and disputes across a variety of sectors including computer hardware and software, financial services, electronics, consumer products, and accounting. She has been engaged on a variety of projects that required advanced knowledge in accounting, economics, finance, and statistics.

Kelly’s expertise includes analysis related to lost profits, unjust enrichment, and reasonable royalties resulting from intellectual property infringement, trade secret misappropriation, antitrust violations, and breach of contract. She has also analysed solvency and capital adequacy issues in connection with investigations of potential fraudulent conveyances related to bankruptcy disputes.

Kelly holds a degree in business administration (finance).

Paul K Meyer

Paul K Meyer has 40 years of experience consulting on financial, accounting, valuation and damages matters. He has been appointed as an expert in over 500 matters.

Paul Meyer is a pioneer who continues to move the profession forward through his thought leadership and thorough analysis. He is credited with some of the most significant landmark damage determinations in the USA and is a go-to expert for complex analysis involving FRAND and SEP-issues.

IAM 300 – World’s leading IP Strategist

Paul has testified in over 250 depositions and approximately 75 trials and major arbitrations in US state and federal Courts, the High Court of England and Wales, the International Trade Commission, the London Court of International Arbitration (LCIA), and the International Court of Arbitration of the International Chamber of Commerce (ICC).  He has evaluated and quantified hundreds of economic damages claims including breach of contract, fraud, and competition matters. He also has significant experience in class action matters including the analysis of issues related to class certification, as well as damages.

Paul is recognized as a leading practitioner in the valuation of proprietary properties, systems and platforms, including enterprise software; application software; integrated circuits; content delivery networks; mainframe data storage systems; cloud-based platforms; video gaming platforms; online commerce and auction platforms; industry leading audio codecs and video codecs; and air interface standard essential technologies including cellular, Wi-Fi and Bluetooth. Over the past 30 years, Paul has provided expertise and analyses on intellectual property valuation and licensing matters in a wide range of industries.  This extensive experience includes analysing financial and economic damages related to alleged infringement and misappropriation of patents, trademarks, copyrights, and trade secrets.  He has consulted and valued computer hardware and software, integrated circuits, search engines, cellular communications, consumer goods, agricultural equipment, athletic footwear, medical devices, pharmaceuticals, and life sciences, as examples.

Paul has extensive experience in determining royalties for technology subject to FRAND requirements in various jurisdictions around the world. In Apple v. Qualcomm FRAND litigation, his disclosure of proposed trial testimony to the Court stated, “… issues surrounding FRAND licensing including Apple’s, the CM’s and Qualcomm’s licensing practices, as well as the royalty that would apply to making, using, selling, offering for sale and/or importing products, encompassed by any valid, standard-essential, non-exhausted and infringed patent claims at issue in this lawsuit”. Paul provided evidence at trial on behalf of Lenovo in the Interdigital v. Lenovo worldwide FRAND dispute venued in the High Court of England and Wales where the Court determined a global FRAND rate.

Paul is a Certified Public Accountant, Certified Fraud Examiner, and Accredited in Business Valuation (CPA-ABV).  He held various appointments for over 25 years at Stanford University, including Adjunct Professor and Consulting Professor, within the School of Civil and Environmental Engineering.

Paul Meyer is a leading forensic accountant with four decades’ experience in complex IP valuation and damages, renowned for providing expert testimony in intellectual property infringement damages.

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