FORENSIC & VALUATION. Expert Witness Directory

Transcription

1 FORENSIC & VALUATION Expert Witness Directory

2 Table of Contents Travis Lance Billings, MT 2 Doug Cash Denver, CO 3 Jeremy Bendewald, Fargo, ND 4 Chad Flanagan Fargo, ND 5 Brian Christensen Golden, CO 6 Heather Thielges Mankato, MN 7 Jason Olson Minneapolis, MN 8 Brook Schaub Minneapolis, MN 9 Brett Johnson Oklahoma City, OK 10 Calvin Weeks Oklahoma City, OK 11 Lela Lawless Phoenix, AZ 12 Erik Gilbertson Sioux Falls, SD 13 Jeremy Jennings Tulsa, OK 14

3 Overview Professional Advice You can rely on Eide Bailly s Forensic and Valuation team to provide the specialized resources and accurate information you need. Why Choose Eide Bailly Eide Bailly has developed a dedicated team of forensic and valuation professionals. When you work with Eide Bailly, our Certified Fraud Examiners, licensed private investigators, former law enforcement professionals, Computer Forensic Experts, Certified Forensic Interviewers, Certified Valuation Analysts, Certified Management Accountants, Certified Financial Planners, Personal Financial Specialists, Accredited Senior Appraisers, and Certified Public Accountants including Accreditation in Business Valuation and Certification in Financial Forensics, have the knowledge and expertise to assist you with your litigation needs. Bankruptcy Investigations Business Valuation Computer Forensics Economic Damages ediscovery & Data Services Forensic Accounting About Eide Bailly As a top 25 CPA firm in the nation, Eide Bailly provides nearly 54,000 clients across the country with assurance and tax services, accounting solutions, employee benefit solutions, financial services, wealth management, forensic and valuation services, transaction services, enterprise risk management, and technology solutions. The Firm has offices located in Phoenix, Arizona.; Boulder, Denver, Fort Collins, Golden, and Grand Junction, Colorado.; Boise, Idaho; Dubuque, Iowa; Mankato and Minneapolis, Minnesota.; Billings, Montana; Elko, Fallon, Las Vegas, and Reno, Nevada; Fargo, Bismarck, and Williston, North Dakota; Norman, Oklahoma City and Tulsa, Oklahoma; Enterprise, Oregon; Sioux Falls and Aberdeen, South Dakota; Lehi, Ogden and Salt Lake City, Utah; and Spokane, Washington. We hope you will find our expert witness directory useful. We have highlighted each professional s areas of expertise under his or her photograph. If we can help you with any of your litigation needs, please call one of our specialists today. 1

4 Travis Lance, ASA Manager, Business Valuation Billings, Montana Business Valuation Economic Damages Provides litigation support services including business valuation, lost profits and economic damages analyses, detailed financial analyses, valuation of complex securities, and preparation of expert reports. Performs valuation services for the purposes of estate and gift taxation, marital dissolution, employee stock ownership, dispute resolution, and strategic information and planning. Specializes in valuation for estate and gift taxation planning, compliance, and dispute resolution purposes. Experience with many industries including agriculture, apparel, construction and contracting, food service, forest products, grocery stores, health care, high-tech, hotel and hospitality, insurance, leasing, manufacturing, natural resources, newspapers, oil development and production, oilfield service operations, pharmaceuticals, printing, public utilities, publishing, ranching, real estate holding companies, recreational services, restaurant, and retailing. Accredited Senior Appraiser (ASA), Business Valuation Discipline Association American Society of Appraisers Bachelor of Science, Business Administration, Finance Montana State University, Billings 2

5 Douglas E. Cash, MBA, CFE, CFI, CFCI Manager, Forensic Accounting Denver, Colorado Forensic Accounting More than 27 years law enforcement experience with an emphasis on white collar crime (Retired, May 2005). More than eight years of experience providing forensic accounting services for clients, with a special knowledge of fraudulent and criminal activity. Lead investigator in various types of fraud related investigations, including embezzlement, money laundering, identity theft, Ponzi and Pyramid schemes and theft by misrepresentation. Documents and quantifies fraud losses as well as assists with civil and criminal proceedings for clients. Assists clients with insurance claims involving fraud losses. Former Special Agent with the State of Arizona, Department of Insurance, Fraud Unit. Former Financial Investigator for JP Morgan Chase Bank. Former Legislative Committee Chairman for the Fraternal Order of Police. Completed courses in the Reid, Cognitive and Kinesic disciplines of Interview & Interrogation Training. Instructs Interview & Identifying Deception classes for organizations and governmental agencies. Association of Certified Fraud Examiners International Association of Financial Crimes Investigators National Association of Bunco Investigators International Association of Interviewers Designations & Licensures Certified Fraud Examiner Certified Forensic Interviewer Certified Financial Crimes Investigator Private Investigator, Arizona Master of Business Administration University of Phoenix, Arizona Master of Science/Administration of Justice and Security University of Phoenix, Arizona Bachelor of Science, Business Administration University of Phoenix, Arizona 3

6 Jeremy Bendewald, MBA, CFE, CFI Principal, Director of Forensic Services Fargo, North Dakota Bankruptcy Investigations Forensic Accounting Serves as Eide Bailly's Director of Forensic Accounting and Investigative Services. More than 14 years of experience providing forensic accounting services for clients, with special knowledge in detection of fraudulent activity through computer data and accounting software. Participates with criminal and civil court of law proceedings regarding allegations of fraud. Provides significant fraud management services for many different types of organizations, including development of on-going fraud management control systems. Advanced education and training in the interview and interrogation technique. Association of Certified Fraud Examiners Forensic EnCase Methodology Reid Technique of Interviewing and Interrogation Wicklander Zulawski method of conducting interviews and interrogation Designations & Licensures Certified Fraud Examiner Master's Degree in Fraud Management Certified Forensic Interviewer Private Investigator Arizona, Minnesota, North Dakota, Nevada and California Master of Business Administration, Fraud Management and Economic Crime Utica College founded by Syracuse University, New York Bachelor of Science, Accounting with Forensic Accounting emphasis North Dakota State University, Fargo 4

7 Chad Flanagan, CPA, ABV Partner, Director of Valuations Fargo, North Dakota Business Valuation Economic Damages Performs litigation support services involving marital dissolution, shareholder disputes, economic damages and other miscellaneous litigation. Provides management consulting services including profitability improvement, succession planning and litigation support for attorneys and individuals. Performs valuation services for estate and gift tax purposes, purchasing and selling businesses and litigation purposes. Specializes in valuing intangible assets, including technology, patents and contractual agreements. Works with a variety of clients, including professional service companies, manufacturers, distribution companies, equipment dealers and health care providers. Performs financial projections and forecasts and strategic planning, as well as other general business consulting service. Certified Public Accountant Accredited in Business Valuation American Institute of Certified Public Accountants North Dakota Society of Certified Public Accountants Institute of Business Appraisers Red River Valley Estate Council Healthcare Financial Management Association Bachelor of Business Administration University of North Dakota, Grand Forks 5

8 Brian S. Christensen, ASA Manager, Business Valuation Golden, Colorado Business Valuations Economic Damages More than 15 years business valuation experience providing services for estate and gift tax purposes, marital dissolution, mergers and acquisitions, dissenting stockholder actions, ESOPs, buy-sell agreements and intangible asset valuation. Provides litigation support services including business valuation, lost profit and damage analyses, detailed financial analyses, and preparation of expert reports. Experience assisting owners of private companies in preparing offering memorandums, locating and contacting potential buyers, and marketing their companies for sale. Accredited Senior Appraiser (ASA), Business Valuation Discipline American Society of Appraisers Bachelor of Business Administration Finance and Marketing, University of Wisconsin 6

9 Heather Thielges, CPA, CVA Partner, Tax Mankato, Minnesota Business Valuation Economic Damages More than 13 years public accounting experience serving clients in a variety of industries including real estate, health care, professional services and renewable energy. Performs litigation support services involving marital dissolution, shareholder disputes, economic damages and other miscellaneous litigation. Performs valuation services for estate and gift tax purposes, purchasing and selling businesses and litigation purposes. Provides income tax planning and consulting services to individuals and businesses. Certified Public Accountant Certified Valuation Analyst American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants National Association of Certified Valuation Analysts Bachelor of Science, Accounting Minnesota State University, Mankato 7

10 Jason Olson, MBA, CPA, CFF, CFE, CFI Partner, Forensic Accounting Minneapolis, Minnesota Bankruptcy Investigations Forensic Accounting Provides forensic accounting services for complex financial transactions. Documents and quantifies fraud losses for businesses. Provides litigation support for civil and criminal proceedings. Documents weaknesses in internal controls and recommends solutions to mitigate future opportunities for fraud. Assists clients with insurance claims regarding fraud losses. Advanced education and training in interview and interrogation technique. Certified Public Accountant Certified Fraud Examiner Certified Forensic Interviewer Certified in Financial Forensics American Institute of Certified Public Accountants Association of Certified Fraud Examiners State of Minnesota Board of Accountancy Bachelor of Science, Accounting with Forensic Accounting emphasis - North Dakota State University, Fargo Master of Business Administration, Fraud Management and Economic Crime Utica College founded by Syracuse University, New York 8

11 Brook Schaub Manager, Computer Forensics Minneapolis, Minnesota Computer Forensics ediscovery & Data Services More than 30 years of licensed law enforcement experience. More than 20 years of experience performing computer forensic examinations in criminal and civil cases. Experienced in federal and state court testimony and rules of evidence. Testified and assisted in writing Minnesota statutes relating to electronic evidence. Wrote the initial federal grant starting the Minnesota Internet Crimes Against Children Task Force. Conducts training sessions worldwide on computer crimes and digital evidence. Licensed Private Detective, Minnesota Seized Computer Evidence Recovery Specialist Certified Handheld Forensic Examiner, Paraben Corporation Certified E-discovery Specialist High Technology Crime Investigation Association Necrosearch International Association of Certified Fraud Investigators Association of Certified E-Discovery Specialists Southern Police Institute University of Louisville, Kentucky National White Collar Crime Center Glen Allen, Virginia Federal Law Enforcement Training Center 9

12 Brett Johnson, CPA/CFF, CFE, CFI Senior Manager, Forensic Accounting Oklahoma City, Oklahoma Forensic Accounting More than 10 years experience providing forensic accounting and investigative services to a variety of industries. Specializes in providing fraud detection, investigation and prevention consulting services to clients. Extensive experience in tracing illicit funds through multiple accounts and entities. Identifies employee fraud schemes through review of supporting documentation and interviews. Helps clients file employee dishonesty claims with their insurance providers. Extensive experience in conducting internal control examinations to aide in strengthening controls over cash and assets. Certified Public Accountant Certified Fraud Examiner Certified in Financial Forensics Certified Forensic Interviewer Private Investigator, Minnesota North Dakota Society of Certified Public Accountants American Institute of Certified Public Accountants Association of Certified Fraud Examiners International Association of Interviewers Oklahoma Society of Certified Public Accountants Bachelor of Science, Accounting and Fraud Investigation North Dakota State University, Fargo 10

13 Calvin W. Weeks, EnCE, CEDS, CRISC, CISSP, CISM Manager, Computer Forensics Computer Forensics ediscovery & Data Services More than 18 years of experience as a Computer Forensic Examiner. More than 28 years of experience as an Information Technology Professional. More than eight years of experience as an adjunct professor and instructor for Oklahoma State University. Curriculum development for Oklahoma State University, University of Oklahoma, University of Arkansas, Department of Homeland Security and other government and private organizations in all areas of my expertise. Professional experience consists of more than 10 thousand cases involving computer forensic examination, more than 10 million documents, and data and included all meta data that provides the date/times associated with the data. Training and more than twenty years of experience deleting and destroying electronic data. This includes deleting and destroying data classified as top secret for the Department of Defense. Regularly engage in electronic forensic examination, which includes the identification or elimination of documents, , internet history, deleted data, dates/times associated with stored and transmitted data, modified data, hiding of information, images, communication links, video, audio, music, intellectual property, malicious applications, database storage and additional various electronic discovery investigative artifacts. Certified Police Officer with more than fifteen years experience in Law Enforcement, investigations and security. Testimony and court experience in Cleveland, Oklahoma and Marshall Counties of Oklahoma and Western Districts of Oklahoma and Missouri. Member of Information Systems Audit and Control Association (ISACA) Member of International Information Systems Security Certification Consortium (ISC2) Association of Certified E-Discovery Specialists (ACEDS) Information Systems & Technologies Advisory Board, Oklahoma State University Designations & Licensures EnCase Certified Forensics Examiner (EnCE) Certified E-Discovery Specialist (CEDS) Certified in Risk and Information Systems Control (CRISC) Certified Information System Security Professional (CISSP) Certified Information System Manager (CISM) A.A.S. Telecommunications, Oklahoma State University 11

14 Lela Lawless, CPA, ABV, CFF, CVA Senior Manager, Forensics & Valuation Phoenix, Arizona Bankruptcy Investigations Business Valuation Economic Damages Forensic Accounting More than 20 years experience in public accounting. Areas of expertise include complex litigation support, business valuation, forensic accounting, fraud detection, analyzing claims and calculating economic damages related to lost profits, fraud schemes, accounting malpractice claims, securities litigation, bankruptcy, employment, contract disputes and other business disputes. Prepares expert reports, supporting schedules, analysis and exhibits used in all phases of commercial litigation. Testified in federal and state courts and U.S. tax court. Certified Public Accountant Accredited in Business Valuation Certified in Financial Forensics Certified Valuation Analyst Member, American Institute of Certified Public Accountants (AICPA) Member, AICPA Business Valuation Committee, Appointed 2013 Member, AICPA Forensics and Valuation Services Section Member, Arizona Society of Certified Public Accountants (ASCPA) Member, ASCPA Litigation and Forensics Services Section o Steering Committee Member Member, ASCPA Business Valuation Services Section o Steering Committee Member Member, National Association of Certified Valuation Analysts (NACVA) Bachelor of Science University of Arizona, Tucson Master of Business Administration, Accounting University of Arizona, Tucson 12

15 Erik Gilbertson, CPA/ABV/CFF Manager, Business Valuation Sioux Falls, South Dakota Business Valuation Economic Damages More than nine years of experience in public accounting. Performs litigation support services involving marital dissolution, shareholder disputes and economic damages, including detailed financial analyses and preparation of expert reports. Performs valuation services for estate and gift taxation, purchasing and selling businesses and litigation purposes. Experience with providing tax planning, tax compliance, assurance services and consulting services for individuals, businesses, non-profits and retirement plans. Testified in state court as an expert witness for both criminal and civil matters. Certified Public Accountant Accredited in Business Valuation Certified in Financial Forensics American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services Section, AICPA South Dakota Certified Public Accountant Society Bachelor of Arts, Professional Accountancy and Business Administration - Augustana College, Sioux Falls, South Dakota 13

16 Jeremy C. Jennings, CPA/ABV Senior Manager, Business Valuation Tulsa, Oklahoma Business Valuation Economic Damages More than 13 years of experience including both public and private accounting. Experience with providing a broad range of services including assurance, tax compliance, tax planning and consulting for individuals, businesses, nonprofits and retirement plans. Experience with a variety of industries, including professional service companies, manufacturers, construction and contracting, automobile dealers, health care providers and nonprofit organizations. Performs valuation services for estate and gift tax purposes, purchasing and selling businesses and management planning purposes. Performs litigation support services involving economic damages, shareholder disputes and other miscellaneous litigation. Performs financial projections and forecasts and advanced business reporting, as well as other general business consulting service. American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services Section, AICPA Oklahoma Society of Certified Public Accountants Tulsa Estate Planning Forum Designations & Licensures Certified Public Accountant Accredited in Business Valuation Bachelor of Science, Business Administration, Oklahoma State University 14