Expert Witness Directory FORENSIC & VALUATION

Transcription

1 Expert Witness Directory FORENSIC & VALUATION

2 Table of Contents Les Lake Boise, ID 2 Sheryl Brake Boulder, CO 3 Jeremy Bendewald, Fargo, ND 4 Chad Flanagan Fargo, ND 5 Brett Johnson Fargo, ND 6 Doug Cash Golden, CO 7 Heather Thielges Mankato, MN 8 Jason Olson Minneapolis, MN 9 Brook Schaub Minneapolis, MN 10 David Stene Minneapolis, MN 11 Lela Lawless Phoenix, AZ 12 Danny Reynolds Sioux Falls, SD 13 John Wenande 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. At Eide Bailly, we have developed a dedicated team of forensic and valuation professionals. When you work with Eide Bailly, our team of 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, and Certified Public Accountants including Accreditation in Business Valuation and Certification in Financial Forensics, has the knowledge and expertise to assist you with your litigation needs. Business Valuation Computer Forensics Economic Damages Criminal Litigation Support Insurance Claims 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 Les Lake, CFE, CREI Forensic Accounting Manager Boise, Idaho Criminal Litigation Support More than 35 years combined experience in public and private accounting, business development and investigative services, specializing in real estate and mortgage loan fraud and financial and tax analysis. Provides litigation support services for civil and criminal court for financial-related matters, including testifying before administrative hearings and court proceedings in magistrate, district, state Supreme Court, federal district and federal tax courts. Participates extensively in community awareness programs for fraud awareness, prevention and detection. Former investigator and inspector with the Idaho Real Estate Commission, performing more than 1,200 compliance and financial audits and investigations. Experience includes audit and investigation of more than 20,000 real estate transactions. Experienced in Medicaid provider fraud, investigating doctors, hospitals and nursing homes while serving as investigator for the Medicaid Fraud Bureau under the Idaho Department of Law Enforcement. Experienced in financial and high-profile criminal investigations and litigation support services while serving in the Special Investigation Unit for the Idaho Attorney General's Office. Extensive experience in residential and commercial real estate development operations, serving as the chief accountant for EmKay Development Co., a wholly owned subsidiary of Morrison-Kundsen Co. Audit experience includes operational and financial reviews for international business operations in heavy construction and manufacturing, while serving with Arthur Andersen Co. and Morrison-Knudsen Co. Experienced in small business applications utilizing QuickBooks accounting software. Certified Fraud Examiner Certified Real Estate Investigator QuickBooks Pro Advisor Association of Certified Fraud Examiners Boise charter member and officer Association of Government Accountants Idaho Centennial Board of Directors Idaho Fraud Awareness Coalition Board of Directors Idaho Land Title Association Committee Bachelor of Business Administration, Accounting Boise State University, Idaho 2

5 Sheryl L. Brake, CPA, CVA Partner Boulder, Colorado Business Valuation Economic Damages More than 20 years public accounting experience serving individuals and a variety of industries, including construction, retail and manufacturing. More than five 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 Valuation Analyst American Institute of Certified Public Accountants Colorado Society of Certified Public Accountants National Association of Certified Valuation Analysts, Colorado Chapter Treasurer Bachelor of Science, Business Administration Colorado State University, Fort Collins 3

6 Jeremy Bendewald, MBA, CFE, CFI Director of Forensic Services, Principal Fargo, North Dakota Insurance Claims Criminal Litigation Support More than 10 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 4

7 Chad Flanagan, CPA, ABV Director of Valuation, Partner 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 Brett Johnson, CPA, CFE Forensic Accounting Manager Fargo, North Dakota Insurance Claims Criminal Litigation Support More than six years experience providing forensic accounting and investigative services to a variety of industries. Specializes in providing fraud detection and investigation 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. Trained in the Wicklander Zulawski method of interview and interrogation techniques. Certified Public Accountant Certified Fraud Examiner Certified in Financial Forensics Private Investigator, Minnesota American Institute of Certified Public Accountants North Dakota Society of Certified Public Accountants Board Member for the Fargo-Moorhead CPAs Association of Certified Fraud Examiners Bachelor of Science, Accounting and Fraud Investigation - North Dakota State University, Fargo 6

9 Doug Cash, CFE, CFI, CFCI, MBA Forensic Accounting Manager Golden, Colorado Insurance Claims 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 7

10 Heather Thielges, CPA, CVA Senior Manager Mankato, Minnesota Business Valuation Economic Damages More than ten 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 Insurance Claims Criminal Litigation Support 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 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 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 10

13 David Stene, CPA, ABV, CMA, CVA Partner Minneapolis, Minnesota Business Valuation Provides business improvement consulting to help clients improve growth and profits. Facilitates planning sessions with clients designed to impact their successes. Provides audit and accounting services to a wide variety of commercial businesses, local governments, non-profit organizations and other entities. Provides valuation consulting services, including building value in your business, exit planning, litigation support services and valuation reporting. Extensive experience with merger and acquisition projects, including financial and tax due diligence and deal structuring. Experience with international business opportunities. Certified Public Accountant Certified Management Accountant Certified Valuation Analyst Accredited in Business Valuation Accredited Mindshop Facilitator (business and personal improvement) American Institute of Certified Public Accountants, Technical Standards Subcommittee Minnesota Society of Certified Public Accountants, Board of Directors, Peer Review Committee member and past chair Government Finance Officer s Association, Special Review Committee National Association of Certified Valuation Analysts and Institute of Business Appraisers Chairman of HLB USA (international accounting network) and member of international council and executive committee Bachelor of Science, Accounting Minnesota State University, Moorhead 11

14 Lela Lawless, CPA, ABV, CFF, CVA Business Valuation Senior Manager Phoenix, Arizona Business Valuation Economic Damages Insurance Claims More than 18 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. 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 Valuation 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 12

15 Danny Reynolds, CFE, CFCI, CAMS Forensic Accounting Manager Sioux Falls, South Dakota Criminal Litigation Support More than 30 years experience conducting forensic accounting investigations in both federal law enforcement and the private industry. Served as lead investigator in financial institution fraud and money laundering cases. Also provides expertise and training in bank security, fraud prevention, investment fraud and financial statement fraud. Retired special agent with the Federal Bureau of Investigation. Served in San Diego and Houston Division Offices and the Sioux Falls (South Dakota) Resident Agency. Specialized in all types of fraud investigations, but also conducted investigations on American Indian reservations and led the South Dakota Joint Terrorism Task Force. Former Special Agent, U.S. Department of Housing and Urban Development, Office of Inspector General, Atlanta Regional Office. Investigated fraud in federally insured mortgage and housing assistance programs. Former director of investigations and director of fraud and loss management for MetaBank/Meta Payment Systems, Sioux Falls, South Dakota. Led the investigation of an Attorney General's Top 100 Savings and Loan (S & L) failures during the S & L Crisis. Trained investigators, auditors, bank employees and police officers in fraud prevention, money laundering, and investigation techniques. Wrote financial institution policies on fraud and investigations and conducted internal audits of Bank Secrecy Act and Anti-Money Laundering processes and procedures. Certified Fraud Examiner Certified Financial Crimes Investigator Certified Anti-Money Laundering Specialist Association of Certified Anti-Money Laundering Specialists Association of Certified Fraud Examiners International Association of Certified Financial Crimes Investigators Society of Former Special Agents of the Federal Bureau of Investigation Master of Public Administration, Georgia State University, Atlanta Bachelor of Science, Criminal Justice Georgia State University, Atlanta Numerous specialized investigation courses through the Federal Bureau of Investigation Academy, Quantico, Virginia, including Financial Crimes, Bank Failures, Labor Investigations, Indian Casino Investigations, and Art and Cultural Artifacts Investigations Advanced Money Laundering/Asset Forfeiture, U.S. Department of Justice Training Center, Columbia, South Carolina 13

16 John Wenande, CPA, ABV, PFS, CFP Partner Sioux Falls, South Dakota Business Valuation Economic Damages Insurance Claims More than 38 years public accounting and consulting experience providing various consulting services to clients, including business and individual tax planning, business valuation and litigation support for economic damage cases, business acquisitions and sales, business succession planning, transaction structuring and divorce planning. Prepared business valuations for more than 200 companies for estate and gift purposes, litigation and buy-sell agreements. Testified in state and federal court more than 75 times for litigation support purposes. Certified Public Accountant Certified Financial Planner Personal Financial Specialist Accredited in Business Valuation American Institute of Certified Public Accountants Management Consulting Services Division; Business Valuation/Litigation Services Section South Dakota Certified Public Accountant Society Minnesota Society of Certified Public Accountants International Board of Standards and Practices for Certified Financial Planners Bachelor of Science, Accounting University of South Dakota, Vermillion 14