Commercial Crime &
Forensic Investigations
Cross-Border Tax Review (May 2024)
Client: Multinational manufacturer with Asia-Pacific operations
Context: Client requested a second-look review after a prior advisory analysis raised questions about capital gains computations.
- Issue Noted: Inconsistent treatment of asset bases and carrying values across entities.
- Initial Exposure (per preliminary estimates): Approximately $60–80M.
- Our Work: Reconciled intercompany transactions, rebuilt fixed-asset ledgers, and tested recognition policies.
- Result: Identified material economic impacts and control gaps; our report informed subsequent discussions with counsel and regulators.
Public Defense Matters (2021–2022)
Scope: Multiple cases supported as neutral forensic accountants for court-appointed counsel.
- Case A (2021): Allegations of wire-transfer misuse near $1M.
- Analysis: Transaction tracing and bank reconciliation identified additional movements requiring clarification (~$3M+ in flows analyzed).
- Case B (2022): Allegations of unauthorized transfers near $500K.
- Analysis: Source-and-use mapping corroborated a portion of the alleged activity.
- Case C (2022): Allegations of asset diversion near $300K.
- Outcome: Three-month review supported the court’s findings on key elements of the allegation.
Economic Damage Assessments
Matter 1: Personal-injury claim following a workplace incident
- Role: Prepared an economic loss analysis (past/future earnings, mitigation, discounting) and provided expert testimony in federal proceedings.
Matter 2: Aviation employment dispute
- Allegation: Wrongful termination and career impact.
- Work Performed: Modeled current and future earnings differentials, employability scenarios, and sensitivity analyses for mediation.
Employee Theft & Payroll Irregularities
Company: Regional services contractor
- Scheme: Unrecorded use of company materials on personal projects; pass-through invoicing via related entities.
- Finding: Approx. $200–300K in questioned costs identified through inventory roll-forwards and vendor-match testing.
- Impact: Supported insurance communications and internal remediation.
Municipal Engagement (Q3)
- Issue: Suspected payroll manipulation.
- Work: Time-and-attendance testing, segregation-of-duties review, and exception analytics.
- Outcome: Control enhancements recommended and adopted.
Fiduciary & Trust Reviews
Estate Matter A:
- Concern: Potential misdirection of trust assets by an insider.
- Analysis: Traced multi-entity flows and identified significant transfers requiring fiduciary review.
Estate Matter B:
- Situation: Family dispute regarding use of annuity proceeds for elder care.
- Outcome: Reconstructed account histories; findings supported counsel’s efforts to formalize spending controls.
cHomeowners Association (HOA) Inquiries
HOA Alpha:
- Issue: Funds administration by a prior manager.
- Outcome: Irregularities substantiated; partial recovery via insurer.
HOA Beta:
- Issue: Vendor contracting and repair billing concerns.
- Work: Contract testing, scope-to-invoice matching, and field verification.
- Result: Significant questioned amounts identified; recovery efforts initiated.
HOA Gamma:
- Issue: Shell-vendor payments.
- Outcome: Loss quantified; claim support package prepared.
Partnership & Shareholder Disputes
Independent School Engagement
- Concerns: Related-party spend, ghost payroll entries, and card usage.
- Our Work: Ledger reconstruction, vendor due-diligence, and lifestyle-to-books testing.
- Resolution: Court adopted elements of our analysis in awarding ownership relief and restitution.