FORENSIC & VALUATION. Expert Witness Directory

Transcription

1 FORENSIC & VALUATION Expert Witness Directory

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

3 Overview Why Choose Eide Bailly Professional Advice You can rely on Eide Bailly s Forensic and Valuation team to provide the specialized resources and accurate information you need. 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. Business Valuation Computer Forensics Criminal Litigation Support Forensic Accounting About Eide Bailly As a top 25 CPA firm in the nation, Eide Bailly provides nearly 40,000 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, Ariz.; Boulder, Denver, Frisco, Golden, Grand Junction and Vail, Colo.; Boise, Idaho; Dubuque, Iowa; Mankato and Minneapolis, Minn.; Billings, Mont.; Fargo and Bismarck, N.D.; Norman, Oklahoma City and Tulsa, Okla., and Sioux Falls and Aberdeen, S.D. 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 Business Valuation Manager Billings, Montana Business Valuation 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 Institute of Business Appraisers Bachelor of Science, Business Administration, Finance Montana State University, Billings 2

5 Sheryl L. Brake, CPA/CFF, CVA Partner Boulder, Colorado Business Valuation More than 25 years public accounting experience serving individuals and a variety of industries, including construction, retail and manufacturing. More than 10 years business valuation experience with an emphasis in valuations for estate/gift, sale/acquisition of business and family law matters. Performs litigation support services involving marital dissolution, shareholder disputes, economic damages and other miscellaneous litigation. Certified Public Accountant Certified in Financial Forensics Certified Valuation Analyst American Institute of Certified Public Accountants Colorado Society of Certified Public Accountants National Association of Certified Valuators and Analysts, Colorado Chapter Treasurer Bachelor of Science, Business Administration Colorado State University, Fort Collins 3

6 Doug Cash, CFE, CFI, CFCI, MBA Forensic Accounting Manager Denver, Colorado Forensic Accounting Criminal Litigation Support More than 27 years of law enforcement experience with an emphasis on white collar crime (retired May 2005). Lead investigator in various types of fraud related investigations, including embezzlement, money laundering, identity theft and theft by misrepresentation. 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 and Interrogation Training. Instructs a three-day Advanced Interview and Interrogation class for Arizona Police Officer Standards and Training (AZPOST). Certified Fraud Examiner Certified Forensic Interviewer Certified Financial Crimes Investigator Private Investigator, Arizona Association of Certified Fraud Examiners International Association of Financial Crimes Investigators National Association of Bunco Investigators Master of Business Administration - University of Phoenix, Arizona Bachelor of Science, Business Administration - University of Phoenix, Arizona 4

7 Jeremy Bendewald, MBA, CFE, CFI Director of Forensic Services, Principal Fargo, North Dakota Forensic Accounting Criminal Litigation Support Bankruptcy Investigations More than 12 years 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 types of organizations, including development of on-going fraud management control systems. Provides background screening investigation for individuals and businesses. Trained to recover computer data and evaluate data for fraudulent transactions. Advanced education and training in interview and interrogation technique. Certified Fraud Examiner Certified Forensic Interview Private Investigator, Arizona Private Investigator, California Private Investigator, Minnesota Association of Certified Fraud Examiners Forensic EnCase Methodology Reid Technique of Interviewing and Interrogation Wicklander Zuwalski Method of Conducting Interviews and Interrogation Private Investigator, Arizona, California, and Minnesota Master of Business Administration, Fraud Management and Economic Crime Utica College founded by Syracuse University, New York Bachelor of Science, Accounting with Forensic Accounting studies - North Dakota State University, Fargo 5

8 Chad Flanagan, CPA, ABV Director of Valuations, Partner Fargo, North Dakota Business Valuation 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 6

9 Brian S. Christensen, ASA Business Valuation Manager Golden, Colorado Business Valuations 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 7

10 Heather Thielges, CPA, CVA Partner Mankato, Minnesota Business Valuation More than 11 years public accounting experience providing services to a variety of clients, including service providers, real estate developers, real estate rental, health care providers and wind farms. 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 8

11 Jason Olson, MBA, CPA, CFF, CFE, CFI Forensic Accounting Senior Manager Minneapolis, Minnesota Forensic Accounting Criminal Litigation Support Bankruptcy Investigations 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. Provides accounting, audit and tax services to clients. Advanced education and training in interview and interrogation technique. Certified Public Accountant Certified Fraud Examiner Certified Forensic Interviewer Certified in Financial Forensics Private Investigator, Minnesota American Institute of Certified Public Accountants Association of Certified Fraud Examiners North Dakota Society of Certified Public Accountants 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 9

12 David D. Riley, CPA, ABV, CFF, CFE, ASA, CVA, CMA Forensic Accounting Manager Minneapolis, Minnesota Business Valuation Forensic Accounting Bankruptcy Investigations More than 25 years of experience assisting judges, boards of directors, management and other clients. As a consulting and/or expert witness, performed more than 60 cases regarding financial, valuation and fraud issues. Assisted the courts as a Rule 114 qualified neutral in the roles of mediator, arbitrator and Financial Early Neutral Evaluator (FENE) for more than 19 years. Was one of the first non-attorney qualified neutrals in the State of Minnesota. Valued portfolio of intangible assets at $35 million after an unsolicited offer of $8 million was submitted. Negotiated price was $33 million. Participated (by invitation only the top 50 valuation professionals) in a global business valuation summit. Led investigations resulting to the de-listing of a NYSE company, correcting balances at a Bahamian Bank and finding $6 million of "channeled funds" by CFO. Performed forensic accounting for North America's largest single provider of funeral, cremation and cemetery services, a publicly-held company. National instructor of litigation support and financial principles for member accreditation through the American Institute of Certified Public Accountants (AICPA), National Association of Certified Valuators and Analysts (NACVA) and American Society of Appraisers (ASA). Certified Public Accountant (CPA); Accredited in Business Valuation (ABV); Certified in Financial Forensics (CFF) Certified Fraud Examiner (CFE) Accredited Senior Appraiser (ASA) Certified Valuation Analyst (CVA) Certified Management Accountant (CMA) American Institute of Certified Public Accountants (AICPA) Minnesota State Bar Association (MSBA) National Association of Certified Valuators and Analysts (NACVA) / American Society of Appraisers (ASA) Association of Certified Fraud Examiners (ACFE) / Institute of Management Accountants (IMA) Masters of Business Administration, Finance St. Thomas University, St. Paul, Minnesota Bachelor of Arts, Marketing Saint Mary's University of Minnesota, Winona 10

13 Brook Schaub Forensic Accounting Manager Minneapolis, Minnesota Computer Forensics Criminal Litigation Support More than 30 years of licensed law enforcement experience. More than 15 years 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 11

14 Brett Johnson, CPA/CFF, CFE, CFI Forensic Accounting Senior Manager Oklahoma City, Oklahoma Forensic Accounting Criminal Litigation Support More than eight 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 12

15 Lela Lawless, CPA, ABV, CFF, CVA Business Valuation Senior Manager Phoenix, Arizona Business Valuation Forensic Accounting Bankruptcy Investigations More than 19 years experience in public accounting. Manages complex litigation support for 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 and analysis and exhibits used in all phases of commercial litigation. Testified in federal and state courts and US tax court. Certified Public Accountant Accredited in Business Valuation Certified in Financial Forensics Certified Valuation Analyst American Institute of Certified Public Accountants, Forensics and Valuation Services Section Arizona Society of Certified Public Accountants, Forensic and Litigation Services Section, Steering Committee Member; Business Valuation Services Section, Steering Committee Member National Association of Certified Valuators and Analysts Certified Fraud Examiners, associate member Beta Gamma Sigma, National Business Honorary Bachelor of Science University of Arizona, Tucson Master of Business Administration, Accounting University of Arizona, Tucson NACVA Business Appraisal Course 13

16 Erik Gilbertson, CPA/ABV/CFF Business Valuation Manager Sioux Falls, South Dakota Business Valuation More than eight 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 14