This Certified Public Accountant and Certified Fraud Examiner has provided forensic accounting and expert witness services since 1981. He serves as President of a forensic accounting consulting firm, delivering services for state, federal, and private litigants in matters involving securities, receiverships, real estate, insurance, and complex business disputes. His forensic work includes detailed fraud investigations, accounting analysis, restitution determinations, investor fund tracing, and development of proprietary document management systems for complex class action and securities litigation. He has provided expert testimony in civil and criminal proceedings in excess of 1,000 hours.

He has been appointed by courts as receiver, conservator, and Special Master in numerous matters involving securities violations, mortgage and lending operations, telemarketing enterprises, partnership disputes, and investor fraud schemes. In these roles, he has taken control of business operations, managed and liquidated assets, analyzed financial records, supervised investor and creditor distributions, and resolved restitution and dual-claimant disputes. Earlier in his career, he served as Director of Regulation for the Arizona Corporation Commission’s Securities Division, supervising attorneys and CPAs and testifying as an expert on accounting and securities matters in administrative, civil, and criminal proceedings. He is licensed as a Certified Public Accountant, is a Certified Fraud Examiner, serves on the Accounting and Auditing Standards Committee of the Arizona State Board of Accountancy, and previously served as a public arbitrator for NASD and a neutral arbitrator for the American Arbitration Association.