Investigations Archives – Page 2 of 6

Devin Cunningham

Devin Cunningham is a forensic accountant with over 15 years of experience. He has assisted the named expert in accounting and economic damages issues on more than 60 occasions. 

Devin has supported counsel representing both plaintiffs and defendants in legal disputes in US state and federal courts, as well as in arbitrations in the US and internationally. He has consulted on several matters with claimed damages of more than $1 billion. 

Devin has provided consulting services on a wide range of financial, economic, and accounting issues arising out of investigations, business disputes, and civil litigation. He is experienced in managing large project teams and has consulted on behalf of Fortune 100 companies and others across various industries, including entertainment, gaming, consumer electronics, software, pharmaceuticals, oil and gas, financial services, construction, aerospace, insurance, manufacturing, and professional services.

Devin has assisted clients in lost revenue, profits and wages, increased costs, disgorgement, delay and disruption, business valuation, financial condition analysis, and other economic damages issues. He has conducted funds tracing and other forensic accounting analyses, including the investigation and analysis of fraud allegations and the reconstruction of accounting records.

Devin has analyzed and prepared damages claims in labor and employment class actions involving employee and contractor misclassification, expense reimbursement, wage violations, and unpaid breaks, using benchmarks to assess revenue, expenses, and fringe benefits. He has also developed and applied attrition models across labor pools spanning multiple years and divisions.

Devin is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. He holds a degree in business administration with an emphasis in corporate finance from the University of Southern California.

Kate Krueger

Kate Krueger is a Certified Fraud Examiner with over 10 years of experience. She has assisted the named damages expert on over 30 occasions.

Kate has prepared expert reports and expert witnesses for testimony in deposition, arbitration, mediation, and trial. She assists counsels representing both plaintiffs and defendants in legal disputes in US state and federal courts, as well as in arbitrations in the US and internationally, with damages in excess of $500 million.

Kate has provided consulting services to clients regarding financial, economic, accounting, and damages issues in the construction, financial services, consumer products, insurance, energy, entertainment, and technology industries. Her clients have included corporations, partnerships, in-house and outside counsel, plaintiffs, and defendants.

Kate consults on damages related to lost profits, increased costs, breach of contract, intellectual property infringement, antitrust, false advertising, and theft of trade secrets. She has expertise in performing analyses relating to funds tracing and financial fraud investigations and preparing models and claims in construction quantum matters.

Kate holds a degree in business administration. She is a member of the Association of Certified Fraud Examiners and a leadership council member for Public Counsel.

Jacqueline Woods

Jacqueline Woods is a forensic accountant with nearly 30 years of experience. She has been appointed as an expert on hundreds of occasions and assisted the named expert multiple times.

Jacqueline has testified in litigation matters on around 15 occasions at the Federal and Family Court of Australia, the Supreme Court of New South Wales, the District Court of Queensland, and the Dust Diseases Tribunal. She has undertaken expert determinations in post-acquisition disputes and produced expert reports for disputes with values of up to $30 million.

Jacqueline has experience providing various forensic accounting services for small to medium enterprises across a wide range of industries. She has a deep knowledge of the family law arena, providing independent valuation services as both an independent single expert and on behalf of one party, and providing litigation support.

Jacqueline specialises in valuing shares and businesses for shareholder disputes, quantifying commercial and personal economic loss, undertaking investigations and audits into the source, application, and possible misappropriation of funds. Her dispute expertise includes the assessment of commercial damages in breaches of contracts, accounts of profits in the use of intellectual property, shareholder class actions, and post-acquisition disputes.

Jacqueline holds a master’s degree in accountancy and economics and is a Resolution Institute accredited Expert Determiner. She is a member of the Chartered Accountants Australia and New Zealand, the Resolution Institute, and the Australian Institute of Company Directors.

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.

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.

Lexology Index – Consulting – Forensic Accountants

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.

Lexology Index – Consulting – Forensic Accountants – Global Elite Thought Leader

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.

Lexology Index – Investigations Forensic Accountants – Thought Leader

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.

Lexology Index – Consulting – Forensic Accounting

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.

Lexology Index – Australia and New Zealand – Investigations – Forensic Accountants

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.

Lexology Index – Consulting – Forensic Accountants

Veronique Chauveau

Veronique Chauveau is a Certified Fraud Examiner with nearly 30 years of experience in the financial industry. She has assisted the named expert on over 100 occasions.

Veronique has assisted through all stages of the litigation and arbitration process. She is experienced in preparing expert witnesses for deposition or testimony, rebutting opposing expert testimony, and has produced expert reports for a variety of disputes.

Veronique has previously reviewed and supervised multiple litigation and forensic accounting engagements at a national accounting firm.  Her experience comprises fraud investigations, forensic accounting, and data mining analysis.

Veronique specializes in obtaining and managing data to build damages models and estimate the impact of disputed matters. She has investigated vendor and procurement fraud, fraudulent financial statements, and accounting improprieties.

Veronique holds a master of business administration in finance and is bilingual in English and French. She is a member of the Association of Certified Fraud Examiners and the American Institute of Certified Public Accountants (non-CPA forensic and valuation services section).

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.

Lexology Index – Arbitration

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.

Lexology Index – Construction – Global Elite Thought Leader

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