Subscribe(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.
Firm Overview Accounting/Appraisal Testimony
Lead Testifying Experts
David Nolte
Mr. Nolte is a CPA with over 30 years experience. He has performed numerous compliance audits, fraud investigations, and forensic accountings. His experience with disputes and contested situations is particularly helpful when the results are likely to be challenged.
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 has significant experience in solvency and fraudulent conveyance issues for both transactional and bankruptcy purposes. Mr. Margulis is a CFA and ASA, and has an MBA.
Kathryn Gould
With over two decades of relevant experience, Ms. Gould has been responsible for numerous forensic accountings, and the related complex restructuring and commercial claims. She is a CPA.
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 (formerly Wagner)
Ms. Howdeshell has performed numerous forensic accounting and auditing assignments. She specializes in financial analysis and calculations involving disputes. She is a CPA.
Charles Doering
Mr. Doering is an economist with over 20 years of government and private consulting experience. He is experienced in expert testimony in civil litigation, regulatory analysis, business valuation, and a broad range of economic research and analysis.
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.
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.
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.