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.