(Text for those without flash or javascript) Fulcrum's professionals are experienced CPAs, MBAs, ASAs, CFAs, affiliated professors and industry specialists Our expertise encompasses damages analysis, lost profit studies, business and intangible asset valuations, appraisals, fraud investigations, statistics, forensic economic analysis, royalty audits, strategic and market assessments, computer forensics, electronic discovery and analysis of computer data.
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Accounting/Appraisal Testimony

Lead Testifying Experts

David Nolte

Mr. Nolte has 30 years experience in financial and economic consulting.  He has served as an expert witness in over 100 trials.  He has also regularly served as an arbitrator.  Mr. Nolte has achieved the following credentials - CPA, MBA, CMA and ASA. 

Marc Margulis

Mr. Margulis is a recognized expert in the analysis and valuation of businesses, securities, intellectual property and other intangible assets for transactional, tax, regulatory and litigation purposes. He is a CFA and ASA, and has an MBA.

Kathryn Gould

Ms. Gould has a wide range of management, consulting, damages analysis and auditing experience, spanning over two decades.  As an executive, she has operated companies and served as interim management.  As a consultant, she has been responsible for significant corporate restructurings, numerous forensic accountings, and damages analysis for a wide range of complex commercial claims.

Claire Donias

Mr. Donias is nationally recognized for his business valuation expertise with over 35 years experience.  He was formerly the President of the American Society of Appraisers (ASA) and has participated in numerous standard-setting bodies in the field of business valuation during his career.

Nicole A. Liska

Ms. Liska is an economist. She testifies regarding statistics, economic damages and econometric modeling.

Renee Howdeshell née Wagner

Ms. Wagner has performed numerous forensic accounting and auditing assignments.  She specializes in financial analysis and calculations involving disputes.  She is a CPA.

Ron Hendricks

Mr. Hendricks is a real estate appraiser and MAI with over 25 years experience.  He has appraised practically every type of real estate in both litigation and non-litigation settings.  His major clients include some of the largest and most well-known developers in Southern California.

Karen Davidson

Ms. Davidson is a real estate appraiser and MAI with 25 years experience.  Her assignments include all major commercial property types and numerous portfolio analyses.

Professors and Retired Executives

Terry Kupfer

Mr. Kupfer is an expert in accounting principles and auditing standards.  Prior to his retirement from an international accounting and consulting firm, Mr. Kupfer was responsible for advising on technical accounting matters and the overall quality of the audit practice.  Mr. Kupfer also served on the committee responsible for assessing litigation exposure at the firm.  Mr. Kupfer's background makes him uniquely qualified to address accounting and auditing malpractice issues.

John Samore

Mr. Samore was a senior tax partner for one of the large international accounting firms, having served with that organization for over 30 years. Mr. Samore now serves on the Board of Directors, and the Audit and Compensation Committees, of a publicly traded company, as well as performing consulting assignments involving tax planning for reorganizations, mergers, and other substantial corporate transactions.

Michael Carey

Mr. Carey has over 25 years of hands-on financial analysis, auditing and consulting experience, primarily with one of the large international accounting/consulting firms.  Mr. Carey has significant experience in mergers and acquisitions due diligence, securitized financial transactions, and loan portfolio analysis.  His has a Masters degree in mathematics.

Eric Sussman

Mr. Sussman teaches Intermediate Accounting, Cost Accounting, Real Estate, and Finance at UCLA.  Additionally, Mr. Sussman has substantial real estate experience, both as a principal and an advisor.

Gordon Klein

Mr. Klein, Attorney at Law and Certified Public Accountant, has served as an expert witness on a variety of damages issues.  In his decades of teaching at UCLA, Mr. Klein has covered many distinct course topics including accounting, tax laws and securities.  This depth of experience makes him a versatile witness.

Squire Junger

Mr. Junger has over 30 years experience, primarily with one of the large international accounting/consulting firms.  Mr. Junger has considerable experience assessing acquisition candidates and loan transactions, as well as the change management and integration opportunities associated with such transactions.  He has an MBA with Honors from Cornell University.

Joe Keller

Mr. Keller is currently teaching Consolidations, Advanced Corporate Taxation, Current Development in Federal Taxation, and Income Tax of Corporate Shareholders at USC.  Prior to his early retirement, Mr. Keller led the Southern California tax practice of one of the international accounting firms.