SEC & Accounting Advisory

Michael Maloney is a leading expert in forensic accounting investigations, white-collar criminal and civil defense, and matters involving complex accounting, auditing, financial reporting, and fraud issues. Mr. Maloney served as Chief Accountant of the SEC’s Division of Enforcement which involved overseeing and advising the Division on all accounting, auditing, and financial reporting enforcement matters, as well as other matters including FCPA investigations, Ponzi schemes, and investment frauds. He provides deep and nuanced perspectives that assist corporate, individual, and regulatory clients and their counsel across a wide range of industries, including work on SEC, PCAOB, and DOJ investigations, fraud, corruption, and embezzlement matters, and complex litigation matters.

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Kelly Bossard is an accounting professional with more than 25 years of experience in auditing, litigation consulting, forensic accounting and as a regulator. Mr. Bossard spent five years as a staff member of the PCAOB’s Division of Enforcement and Investigations. Mr. Bossard has served as both a testifying and consulting expert on accounting malpractice, litigation consulting, securities litigation and corporate investigative cases. Mr. Bossard co-leads FTI Consulting’s Accountants’ Liability practice. He is often engaged by clients for assessment of compliance with Auditing Standards.

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Jeffrey Ellis has more than 30 years of experience advising clients on the accounting for complex transactions and identifying alternative structures to meet client business needs and accounting objectives. Mr. Ellis’ areas of specialization include leasing transactions, fair value measurements, asset securitizations, stock-based compensation arrangements, consolidation of special-purpose entities/ variable interest entities, real estate sale transactions, debt restructurings and modifications, derivative and hedging transactions, product financing arrangements, and lending transactions. Mr. Ellis has experience in the financial services (banks, mortgage companies, and finance companies), manufacturing, real estate, oil and gas and healthcare industries.

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Rob Fraga has more than 25 years of experience providing professional services to law firms and both public and private companies ranging in size from early stage to large multinational companies. Mr. Fraga has significant experience advising legal counsel, executive management and boards of directors on a broad range of topics including the restatement of financial statements, SEC rules and regulations, revenue recognition, reserve accounting, stock option accounting, transaction due diligence, mergers and acquisitions, and initial public offerings. He has assisted dozens of companies with various accounting and financial reporting issues as part of their initial public offering, particularly in the life science, technology, manufacturing and services industry.

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Gary Goolsby co-leads the Accountants’ Liability Practice and is Chairman of the Energy Steering Committee at FTI Consulting. Mr. Goolsby has more than 48 years of experience in accounting and auditing, risk management, resolving auditor malpractice allegations, investigations, governance, internal controls and business processes, board of directors and regulatory interactions, executive management, expert witness testimony and case consultancy and technical presentations. In addition to serving clients in North America, Mr. Goolsby has experience on a global basis assisting with business and regulatory issues in Asia, Europe and Latin America.

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Mark Grover has more than 25 years of experience providing accounting advisory and forensic accounting services. Mr. Grover has assisted clients with the evaluation of potential accounting errors, the accounting for revenue recognition, acquisitions and other complex transactions, and the implementation of new accounting standards. He has served clients primarily in the tech, healthcare and manufacturing industries and has extensive experience with both large multinational clients and emerging growth companies. Mr. Grover has also been involved in the interpretation and application of GAAP and GAAS, advising clients on SEC financial reporting issues.

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Brett Kumm has more than 25 years of experience providing consulting, accounting and audit services. He has significant experience assisting counsel regarding M&A disputes, including large working capital and earn-out disputes. Mr. Kumm is routinely requested by counsel, representing companies and board committees to conduct internal investigations involving financial reporting matters. Mr. Kumm has served a variety of industries including technology, investor-owned utilities, construction, food and beverage, consumer products, distributors, advertising, transportation, leasing, manufacturing, steel, forest products, aviation and communications.

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Michael Malloy has more than 33 years of experience in accounting, auditing, M&A advisory services, and litigation consulting, forensic accounting, and fraud investigations. Mr. Malloy is an expert in the application of US GAAP, IASB, and GASB standards. His professional experience was primarily focused on public sector clients, including government, non-for-profit, and higher education entities; construction consulting, financial services companies; Japanese trading and manufacturing companies; private equity clients; venture capital companies; shipping companies, and companies in the energy industry.

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Todd Rahn, with over 23 years of experience, specializes in auditing, accounting, and advisory services. His expertise includes applying accounting and auditing standards, internal reporting, and finance organization structure and strategy. Mr. Rahn is often engaged by corporate clients on a variety of accounting advisory matters such as assisting clients in evaluating financing alternatives and related reporting; planning for and evaluating the impact and disclosure of transactions; responding to SEC regulations and investigations; conducting financial restatements; testifying in accounting litigation and disputes; adopting new accounting standards; and responding to auditor requests.

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Marshall Schlimer has more than 30 years of experience providing audit, risk and advisory services for both public and private organizations. Mr. Schlimer is often engaged to provide services that are tackling complex accounting and control issues, such as revenue recognition, goodwill, taxes, acquisitions, dispositions, and public offerings. He was a partner for more than 20 years at a Big Four public accounting firm where he served a multitude of clients, including commercial banks, brokerages and commodities, and Japanese manufacturing and trading companies.

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Jay Spinella is an accounting professional with more than 28 years of accounting experience gained in Big Four public accounting and with the U.S. Securities and Exchange Commission. Mr. Spinella consults law and accounting firms, public companies, and others on financial reporting, accounting, and SEC matters. He’s often engaged with assisting public and private companies with implementation new accounting standards. From his time at the SEC, Mr. Spinella was involved identifying material accounting, auditing and financial reporting deficiencies in financial disclosure, including pro forma financial statements, resulting from deviations in US GAAP, GAAS and the accounting rules and regulations of the SEC. His forensic accounting experience includes conducting and supervising complex SEC Enforcement, Audit Committee and other investigations.

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Edward Westerman has more than 25 years of experience providing consulting and expert services regarding forensic accounting investigations, acquisition disputes and financial damages. Mr. Westerman is regularly retained in various securities litigation and white-collar defense matters surrounding auditing, technical accounting issues and alleged fraud. Throughout his career, Mr. Westerman has also provided assistance to counsel, buyers and sellers regarding working capital adjustments, post-closing balance sheet adjustments, earn-out calculations, and breach of reps and warranties of all sizes, including disputed amounts in excess of a billion dollars.

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