FORENSIC & VALUATION
Table of Contents
Travis Lance | Billings, MT 2
Doug Cash | Denver, CO 3
Jeremy Bendewald, Fargo, ND 4
Chad Flanagan | Fargo, ND 5
Brian Christensen | Golden, CO 6
Heather Thielges | Mankato, MN 7
Jason Olson | Minneapolis, MN 8
Brook Schaub | Minneapolis, MN 9
Brett Johnson | Oklahoma City, OK 10
Calvin Weeks | Oklahoma City, OK 11
Lela Lawless | Phoenix, AZ 12
Erik Gilbertson | Sioux Falls, SD 13
Professional Advice
You can rely on Eide Bailly’s Forensic and Valuation team to provide the specialized resources and accurate information you need.
Overview
Why Choose Eide Bailly
Eide Bailly has developed a dedicated team of forensic and valuation professionals. When you work with Eide Bailly, our 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, Accredited Senior Appraisers, and Certified Public Accountants including Accreditation in Business Valuation and Certification in Financial Forensics, have the knowledge and expertise to assist you with your litigation needs.
Areas of Expertise
Bankruptcy Investigations Business Valuation Computer Forensics Economic Damages eDiscovery & Data Services Forensic Accounting Insurance Claims
Litigation Support & Consulting
About Eide Bailly
As a top 25 CPA firm in the nation, Eide Bailly provides nearly 54,000 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, Arizona.; Boulder, Denver, Fort Collins, Golden, and Grand Junction, Colorado.; Boise, Idaho; Dubuque, Iowa; Mankato and Minneapolis,
Minnesota.; Billings, Montana; Elko, Fallon, Las Vegas, and Reno, Nevada; Fargo, Bismarck, and Williston, North Dakota; Norman, Oklahoma City and Tulsa, Oklahoma; Enterprise, Oregon; Sioux Falls and Aberdeen, South Dakota; Lehi, Ogden and Salt Lake City, Utah; and Spokane, Washington.
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.
www.eidebailly.com
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Areas of Expertise
Business Valuation Economic Damages Litigation Support &
Consulting
Travis Lance
,ASA
Manager, Business Valuation
Billings, Montana
406.896.2437 | tlance@eidebailly.com
Knowledge and Experience
Provides litigation support services including business valuation, lost profits and economic damages analyses, detailed financial analyses, valuation of complex securities, and preparation of expert reports.
Performs valuation services for the purposes of estate and gift taxation, marital dissolution, employee stock ownership, dispute resolution, and strategic information and planning.
Specializes in valuation for estate and gift taxation planning, compliance, and dispute resolution purposes.
Experience with many industries including agriculture, apparel, construction and contracting, food service, forest products, grocery stores, health care, high-tech, hotel and hospitality, insurance, leasing, manufacturing, natural resources, newspapers, oil development and production, oilfield service operations, pharmaceuticals, printing, public utilities, publishing, ranching, real estate holding companies, recreational services, restaurant, and retailing.
Licensures & Designations
Accredited Senior Appraiser (ASA), Business Valuation Discipline
Professional Memberships
Association American Society of Appraisers
Education
Bachelor of Science, Business Administration, Finance – Montana State University, Billings
Areas of Expertise
Forensic Accounting Insurance Claims Litigation Support &
Consulting
Douglas E. Cash
, MBA, CFE, CFI,CFCI
Manager, Forensic Accounting
Denver, Colorado
303.586.8504 | dcash@eidebailly.com
Knowledge and Experience
More than 27 years law enforcement experience with an emphasis on white collar crime (Retired, May 2005).
More than eight years of experience providing forensic accounting services for clients, with a special knowledge of fraudulent and criminal activity.
Lead investigator in various types of fraud related investigations, including embezzlement, money laundering, identity theft, Ponzi and Pyramid schemes and theft by misrepresentation.
Documents and quantifies fraud losses as well as assists with civil and criminal proceedings for clients.
Assists clients with insurance claims involving fraud losses.
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 &
Interrogation Training.
Instructs Interview & Identifying Deception classes for organizations and governmental agencies.
Professional Memberships
Association of Certified Fraud Examiners
International Association of Financial Crimes Investigators National Association of Bunco Investigators
International Association of Interviewers
Designations & Licensures
Certified Fraud Examiner Certified Forensic Interviewer
Certified Financial Crimes Investigator Private Investigator, Arizona
Education
Master of Business Administration – University of Phoenix, Arizona
Master of Science/Administration of Justice and Security – University of Phoenix, Arizona
www.eidebailly.com 4
Areas of Expertise
Bankruptcy Investigations Forensic Accounting Insurance Claims Litigation Support &Consulting
Jeremy Bendewald
, MBA, CFE, CFI
Principal, Director of Forensic Services
Fargo, North Dakota
701.239.8513 | jbendewald@eidebailly.com
Knowledge and Experience
Serves as Eide Bailly's Director of Forensic Accounting and Investigative Services. More than 14 years of 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 different types of organizations, including development of on-going fraud management control systems.
Advanced education and training in the interview and interrogation technique.
Professional Memberships
Association of Certified Fraud Examiners Forensic EnCase Methodology
Reid Technique of Interviewing and Interrogation
Wicklander Zulawski method of conducting interviews and interrogation
Designations & Licensures
Certified Fraud Examiner
Master's Degree in Fraud Management Certified Forensic Interviewer
Private Investigator – Arizona, Minnesota, North Dakota, Nevada and California
Education
Master of Business Administration, Fraud Management and Economic Crime – Utica College founded by Syracuse University, New York
Bachelor of Science, Accounting with Forensic Accounting emphasis – North Dakota State University, Fargo
Areas of Expertise
Business Valuation Economic Damages Litigation Support &
Consulting
Chad Flanagan
,CPA, ABV
Partner, Director of Valuations
Fargo, North Dakota
701.239.8587 | cflanagan@eidebailly.com
Knowledge and Experience
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.
Licensures & Designations
Certified Public Accountant Accredited in Business Valuation
Professional Memberships
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
Education
www.eidebailly.com 6
Areas of Expertise
Business Valuations Economic Damages Insurance Claims Litigation Support &Consulting
Brian S. Christensen
,ASA
Manager, Business Valuation
Golden, Colorado
303.459.6743 | bchristensen@eidebailly.com
Knowledge and Experience
More than 15 years business valuation experience providing services for estate and gift tax purposes, marital dissolution, mergers and acquisitions, dissenting
stockholder actions, ESOPs, buy-sell agreements and intangible asset valuation. Provides litigation support services including business valuation, lost profit and
damage analyses, detailed financial analyses, and preparation of expert reports. Experience assisting owners of private companies in preparing offering
memorandums, locating and contacting potential buyers, and marketing their companies for sale.
Licensures & Designations
Accredited Senior Appraiser (ASA), Business Valuation Discipline
Professional Memberships
American Society of Appraisers
Education
Bachelor of Business Administration – Finance and Marketing, University of Wisconsin
Areas of Expertise
Business Valuation Economic Damages Litigation Support &
Consulting
Heather Thielges
,CPA, CVA
Partner, Tax
Mankato, Minnesota
507.386.6225 | hthielges@eidebailly.com
Knowledge and Experience
More than 13 years public accounting experience serving clients in a variety of industries including real estate, health care, professional services and renewable energy.
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.
Licensures & Designations
Certified Public Accountant Certified Valuation Analyst
Professional Memberships
American Institute of Certified Public Accountants Minnesota Society of Certified Public Accountants National Association of Certified Valuation Analysts
Education
www.eidebailly.com 8
Areas of Expertise
Bankruptcy Investigations Forensic Accounting Insurance Claims Litigation Support &Consulting
Jason Olson
,MBA, CPA, CFF, CFE, CFI
Partner, Forensic Accounting
Minneapolis, Minnesota
612.253.6554 | jwolson@eidebailly.com
Knowledge and Experience
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.
Advanced education and training in interview and interrogation technique.
Licensures & Designations
Certified Public Accountant Certified Fraud Examiner Certified Forensic Interviewer Certified in Financial Forensics
Professional Memberships
American Institute of Certified Public Accountants Association of Certified Fraud Examiners
State of Minnesota Board of Accountancy
Education
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
Areas of Expertise
Computer Forensics eDiscovery & Data
Services
Insurance Claims Litigation Support &
Consulting
Brook Schaub
Manager, Computer Forensics
Minneapolis, Minnesota
612.253.6561 | bschaub@eidebailly.com
Knowledge and Experience
More than 30 years of licensed law enforcement experience.
More than 20 years of 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.
Licensures & Designations
Licensed Private Detective, Minnesota
Seized Computer Evidence Recovery Specialist
Certified Handheld Forensic Examiner, Paraben Corporation Certified E-discovery Specialist
Professional Memberships
High Technology Crime Investigation Association Necrosearch International
Association of Certified Fraud Investigators Association of Certified E-Discovery Specialists
Education
Southern Police Institute – University of Louisville, Kentucky National White Collar Crime Center – Glen Allen, Virginia Federal Law Enforcement Training Center
www.eidebailly.com
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Areas of Expertise
Forensic Accounting Insurance Claims Litigation Support &
Consulting
Brett Johnson
,CPA/CFF, CFE, CFI
Senior Manager, Forensic Accounting
Oklahoma City, Oklahoma
405.858.5504 | bjohnson@eidebailly.com
Knowledge and Experience
More than 10 years experience providing forensic accounting and investigative services to a variety of industries.
Specializes in providing fraud detection, investigation and prevention consulting 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. Extensive experience in conducting internal control examinations to aide in
strengthening controls over cash and assets.
Licensures & Designations
Certified Public Accountant Certified Fraud Examiner Certified in Financial Forensics Certified Forensic Interviewer Private Investigator, Minnesota
Professional Memberships
North Dakota Society of Certified Public Accountants American Institute of Certified Public Accountants Association of Certified Fraud Examiners
International Association of Interviewers
Oklahoma Society of Certified Public Accountants
Education
Bachelor of Science, Accounting and Fraud Investigation – North Dakota State University, Fargo
Areas of Expertise
Computer Forensics eDiscovery & Data
Services
Litigation Support & Consulting
Calvin W. Weeks
,EnCE, CEDS, CRISC, CISSP, CISM
Manager, Computer Forensics
405.858.5591 | cweeks@eidebailly.com
Knowledge and Experience
More than 18 years of experience as a Computer Forensic Examiner.
More than 28 years of experience as an Information Technology Professional. More than eight years of experience as an adjunct professor and instructor for
Oklahoma State University.
Curriculum development for Oklahoma State University, University of Oklahoma, University of Arkansas, Department of Homeland Security and other government and private organizations in all areas of my expertise.
Professional experience consists of more than 10 thousand cases involving computer forensic examination, more than 10 million documents, email and data and included all meta data that provides the date/times associated with the data.
Training and more than twenty years of experience deleting and destroying
electronic data. This includes deleting and destroying data classified as top secret for the Department of Defense.
Regularly engage in electronic forensic examination, which includes the identification or elimination of documents, email, internet history, deleted data, dates/times associated with stored and transmitted data, modified data, hiding of information, images, communication links, video, audio, music, intellectual property, malicious applications, database storage and additional various electronic discovery investigative artifacts.
Certified Police Officer with more than fifteen years experience in Law Enforcement, investigations and security.
Testimony and court experience in Cleveland, Oklahoma and Marshall Counties of Oklahoma and Western Districts of Oklahoma and Missouri.
Professional Memberships
Member of Information Systems Audit and Control Association (ISACA) Member of International Information Systems Security Certification Consortium
(ISC2)
Association of Certified E-Discovery Specialists (ACEDS)
Information Systems & Technologies Advisory Board, Oklahoma State University
Designations & Licensures
EnCase Certified Forensics Examiner (EnCE) Certified E-Discovery Specialist (CEDS)
Certified in Risk and Information Systems Control (CRISC) Certified Information System Security Professional (CISSP) Certified Information System Manager (CISM)
www.eidebailly.com 12
Areas of Expertise
Bankruptcy Investigations Business Valuation Economic Damages Forensic Accounting Insurance Claims Litigation Support &Consulting
Lela Lawless
,CPA, ABV, CFF, CVA
Senior Manager, Forensics & Valuation
Phoenix, Arizona
602.264.8641 | llawless@eidebailly.com
Knowledge and Experience
More than 20 years experience in public accounting.
Areas of expertise include complex litigation support, 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, analysis and exhibits used in all
phases of commercial litigation.
Testified in federal and state courts and U.S. tax court.
Licensures & Designations
Certified Public Accountant Accredited in Business Valuation Certified in Financial Forensics Certified Valuation Analyst
Professional Memberships
Member, American Institute of Certified Public Accountants (AICPA) Member, AICPA Business Valuation Committee, Appointed 2013 Member, AICPA Forensics and Valuation Services Section
Member, Arizona Society of Certified Public Accountants (ASCPA) Member, ASCPA Litigation and Forensics Services Section
o Steering Committee Member
Member, ASCPA Business Valuation Services Section o Steering Committee Member
Member, National Association of Certified Valuation Analysts (NACVA)
Education
Bachelor of Science – University of Arizona, Tucson
Areas of Expertise
Business Valuation Economic Damages Insurance Claims Litigation Support &
Consulting
Erik Gilbertson
,CPA/ABV/CFF
Manager, Business Valuation
Sioux Falls, South Dakota
605.367.6722 | egilbertson@eidebailly.com
Knowledge and Experience
More than nine years of experience in public accounting.
Performs litigation support services involving marital dissolution, shareholder disputes and economic damages, including detailed financial analyses and preparation of expert reports.
Performs valuation services for estate and gift taxation, purchasing and selling businesses and litigation purposes.
Experience with providing tax planning, tax compliance, assurance services and consulting services for individuals, businesses, non-profits and retirement plans. Testified in state court as an expert witness for both criminal and civil matters.
Licensures & Designations
Certified Public Accountant Accredited in Business Valuation Certified in Financial Forensics
Professional Memberships
American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services Section, AICPA
South Dakota Certified Public Accountant Society
Education
Bachelor of Arts, Professional Accountancy and Business Administration - Augustana College, Sioux Falls, South Dakota
www.eidebailly.com
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Areas of Expertise
Business Valuation Economic Damages Litigation Support &
Consulting
Jeremy C. Jennings
,CPA/ABV
Senior Manager, Business Valuation
Tulsa, Oklahoma
918.388.6604 | jjennings@eidebailly.com
Knowledge and Experience
More than 13 years of experience including both public and private accounting. Experience with providing a broad range of services including assurance, tax
compliance, tax planning and consulting for individuals, businesses, nonprofits and retirement plans.
Experience with a variety of industries, including professional service companies, manufacturers, construction and contracting, automobile dealers, health care providers and nonprofit organizations.
Performs valuation services for estate and gift tax purposes, purchasing and selling businesses and management planning purposes.
Performs litigation support services involving economic damages, shareholder disputes and other miscellaneous litigation.
Performs financial projections and forecasts and advanced business reporting, as well as other general business consulting service.
Professional Memberships
American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services Section, AICPA
Oklahoma Society of Certified Public Accountants Tulsa Estate Planning Forum
Designations & Licensures
Certified Public Accountant Accredited in Business Valuation