Everyday there are stories in the papers about corporate fraud or some type of business litigation.  Hopefully, you or your organization will not face the stress of being in the headlines for such a matter.  The reality in our litigious world is that all of us face the threat, or necessity, of litigation. 

If you are a party to a contested matter, the litigation support experts at CLHP can assist you with a successful resolution.  Many matters can be settled out of court through consulting and mediation.  Our firm can help you mediate your case.  Some must go to trial nonetheless and CLHP can help in all aspects right from the formulation of a complaint, to trial preparation, and testifying at trial.

CPAs have long been critically involved in assisting businesses and business owners in uncovering frauds and embezzlement within their organization.  The experienced CPA is uniquely qualified to ascertain weaknesses in a businesses control environment.  CPAs and CFEs (Certified Fraud Examiner) that are well suited to this work are those that have been practicing auditors for many years and have developed specific experiences in litigation environments.  Auditors routinely exercise "professional skepticism" in the performance of an audit and in the evaluation of a business internal control environment. 

Auditors that identify a fraud may find themselves giving testimony to that fact in an ensuing civil or criminal lawsuit brought by the business against the perpetrator.  CPAs have enjoyed a fine reputation of unbiased and professional demeanor and make good expert witnesses.  Over time, a key role for CPAs has developed in the forensic and litigation fields.

Nothing would be worse than to hire a professional to assist you in a litigated or contested matter and then have that person break down on the witness stand, unable to articulate his or her position.  Litigation Advisory and Support Services is a practice area to which CLHP is committed.  We have multiple professionals on our staff with substantial experience in litigation matters and in providing expert testimony that are willing and able to help you resolve any of your contested matters.  We have direct experience in many others some of which include:

1. Domestic (Divorce and Child Support Modification)
   The dissolution of a marriage is an unfortunate and stressful event.   In addition to the heartbreak and emotional trauma, divorcing couples have to wrestle with alimony, child support, splitting of closely-held businesses, retirement assets, allocations of property divisions, and perhaps all sorts of other very important matters.  All too often, we learn of settlements that were once believed to be "fair" which in fact simply are not because a proper valuation of some marital asset was not performed or maybe because the tax implications were not properly considered --- if considered at all.  Unfortunately, once a property settlement is made, it is very difficult to go back and "unscramble the egg" to correct an over or under payment of divisible property.  It is critical to obtain competent professional accounting and financial advice from an experienced practioner.    Divorces are not mere "disagreements" between disgruntled couples, they are actual lawsuits and are resolved by courts of law.  Therefore, you must approach your divorce in that manner and it is important that your professionals, including your CPAs, have experience in trials, depostions, and all aspects of the litigation process.   We can provide that for you.
   
2. Bankruptcy
   Our economy ebbs and tides, but ever present is the reality of a looming bankruptcy.  Bankruptcies are triggered for many reasons which may include catastrophic events, loss of employment, or just poor management & personal decisions.  For both individuals and businesses facing a bankruptcy, there are many choices to consider and opportunities for pitfalls.  If a bankruptcy is imminent, careful planning is a must.  Once a bankruptcy petition has been filed, knowledge of the process is a must.   Our firm has specialized in bankruptcy since the mid-1980's and the number of cases in which we have been engaged numbers in the thousands.  Let us help you chart a path to optimize your outcome. 
   
3. Valuation
   In recent years valuations have become more prevalent in the financial sector.   Valuations are needed for many reasons including estate and gift tax purposes, ownership succession, buy-sell agreements, spin-offs, mergers & acquisitions, contested claims, and ESOP compliance just to name a very few.  We discuss our valuation practice elsewhere in our website and it is shown here as well since almost all litigation activity of a business or income nature will involve a valuation component.  We have the experience to guide you through any contested valuation matter, whether litigated or not.
   
4. Economic and Business Losses
   Everyday businesses and individuals suffer some loss be it from a catastrophic event, a tort, or from some other cause.   Those events often lead to claims being made to insurance companies, tort-feasors, government agencies, or to businesses in the hopes of minimizing losses.  The claims have a valuation component to them but also are subject to narrowly defined laws, regulations, and litigation processes.   We have a diverse experience in this area and can help litigate your claim or claim defense.
   
5. RICO Actions
   Racketeer Influenced and Corrupt Organization laws are designed to investigate, control, and prosecute organized crime.   Organized crimes are not limited to the large crime syndicates that are often featured in television and movies.  In reality, individuals operating on their own using multiple businesses, tactics, and processes are the more common RICO offenders.  We have helped prosecute a number of high-profile RICO, several of which have been featured in leading national periodicals and news outlets and have the requisite forensic skills to sift through even the most complex of frauds.
   
6. Securities Fraud 
   When people here the phrase "securities fraud" they often think of high-finance brokers and insiders working in the nation's financial hot-spots.  We read about them all the time in the news and hear of the devastating losses that result.  Securities fraud, however, is not limited to the big power-house financiers and occur all too often in small to midsize businesses that are selling subordinated debentures, are thinly-traded in the public market, or that issue stock in private markets.  We have worked with the Georgia Secretary of State and in concert with the Securities and Exchange Commission in prosecuting these frauds on a regional level. 
   
7. Small & Minority Shareholder Disputes
   Just like married couples who have disagreements that lead to divorces, business owners have disputes that may result in a business divorce.  There are very specific laws, rules, and processes that affect the rights of a dissenting minority shareholder.  Those believing they have been victimized as a minority shareholder must tread very carefully in pursuing their claims.  Those laws specify the valuation standards to be used, the rights to future benefits from the business, and the ability to exercise any ownership control over the business.   We have worked on many such cases, understand the litigation process, and have the experience and training to apply the proper investigative techniques to lead to a proper value of the shareholder's business interest claim.
   
8. Fraud & Embezzlement
   Whether a large business, closely-held business, church, government, or non-profit, all enterprises are at risk from fraud and embezzlement losses.  Fraudsters can be very creative in their schemes but are very seldom successful at covering their tracks.  They may spend years studying the financial accumen of management and the organization's internal controls in contemplation of a fraud scheme without realizing that their "universe" of understanding is limited due to compartmentalization of their own job duties.  CPAs experienced in forensic work and trained CFEs (Certified Fraud Examiners) have the necessary tools to dissect a fraud and to see it from more angles than was possible by the fraudster.  A fraud that seems "air tight" to the perpetrator may be very easily discerned by the forensic examiner.  Identifying the fraud is only part of the task.   Forensic accountants must also be able to ascertain "how" the fraud was perpetrated and the amount of losses, properly document and report on the fraud while preserving the chain of evidence, and be able to articulate their findings to law enforcement and at trial.  We have considerable experience in this area and performed a number of forensic investigations that have led to criminal convictions and plea bargains.
   
9. Criminal defense 
   We realize that there are two sides to every criminal case.  Our varied prosecutorial experience lends well to criminal defense engagements too.  We have the necessary tools, training, and experience to help criminal defendants develop a defense strategy or to provide qualified expert witness testimony as part of the trial defense.  We have worked on criminal defense engagements and will work closely with you and your attorney to explore possible options.
   
10. Personal Injury
    Like economic and business losses, personal injuries often lead to claims of financial loss.   We understand the components of financial claims, the proper valuation technique, and the litigation process.  Our personal injury cases include those from "both sides", and we have testified or advised both claimants as well as claim defendants.   
    
11. Imminent Domain 
    Our country continues to grow in both population and prosperity with the result that more highways and interstates must be built or expanded.   Necessarily, land must be acquired by governments to construct these infrastructure assets and often leads to a condemnation action by the state, county, or other governmental entity.  Though the condemnation process is designed to produce a fair exchange of land for just compensation, it often leads to disagreements between the landowner and the condemning authority.  The disagreement is seldom on the simple math of determining a fair price per acre for the land, but more often is based on the value of the improvements on the land itself and the related economic losses that may result to a condemned or affected business on the subject land. 
    
    Our firm has been engageed many times to help litigate and settle these claims.  We have been retained to represent both the condemnor at times and the condemnee at other times.  We are very familiar and experienced with condemnation law and the condemnation process as a whole.  We understand the distinctions between condemned land versus an easement condemnation, as well as the differences between economic losses of a permanent nature as compared to a temporary one.  It is important that the person you hire for a condemnation matter is experienced in all aspects of the condemnation process.    We have that necessary experience, including testimony given at trial.
    
12. Asset tracing
    Regardless of the litigation matter or the subject at issue, it almost always involves the tracing of funds or assets between entities or individuals.  Asset Tracing is an important part of understanding the fraud, value, claim, or cause of what is being contested.  Through our audit, taxation, and forensic practice areas, we have the experience necessary to determine who are the recipients of assets, where those assets originated, how much was received or transferred, and how it was accomplished.  Forensic accountants and forensic examinations are critically invested in the skills of Asset Tracing.  We have the necessary experience to provide a quality determination and reporting.
    

There are so many areas that are subject to claim and litigation -- we have named only several that we have worked in the past.  Please explore our website to learn more about our litigation and forensics practice and experiences.  Our trained CPAs and CFEs will be able to help you develop your litigation strategies and can perform the expert witnessing functions your matter may require.  Please call or email ( This e-mail address is being protected from spambots. You need JavaScript enabled to view it ) us to set a meeting to discuss further how we may help you.