Our team brings a mighty combination of financial expertise.
We’re a highly skilled team of independent CPAs and experts who answer the toughest financial questions and perform under pressure. With a background working at top global accounting firms, in-house with major corporations and as business owners, we apply decades of specialized experience and diverse talents to each case.
Our story started with a calling to truth and justice.
After reading Gunning for Justice in high school, written by famous trial lawyer Gerry Spence, Serena Morones was captivated by the stories and the battle to investigate, protect and reveal the truth, and bring justice to people who need it. With a desire to make that kind of impact, Serena started her career in forensic accounting almost 25 years ago, founded Morones Analytics in 2002, and has built a strong practice and reputation ever since.
Experts & Associates
Brent Boutwell
CPA, Director of Client Services
Brent Boutwell serves as Director of Client Services, performing quality review and monitoring process controls. He brings a unique combination of experience in operations management to complement our team. Brent also serves clients by conducting financial analysis and document review on forensic accounting and damage matters.
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Jeffrey Cone
CPA
Jeff Cone is a data expert who has been conducting both forensic accounting and data investigations for 30+ years after serving as an auditor with two international accounting firms. He has worked on a wide variety of both civil and criminal matters and testifies in federal and state courts.
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Paul P. Heidt
ASA, Director of Valuation Research
Paul Heidt serves as the Director of Valuation Research, conducting business appraisals and litigation research. Since 2011, he has performed 150+ business appraisals for litigation, marital dissolution, transactions, gift and estate tax, reorganizations, and succession planning.
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Kevin Marold
CPA, CFE, CFF
Kevin Marold conducts forensic accounting investigations and develops damage analyses. He previously worked as an external auditor with Deloitte & Touche and Grant Thornton. He also served within Nike’s global accounting team managing financial accounting and controls.
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Serena Morones
CPA, ASA, ABV, CFE
Serena Morones is a damage expert who has testified more than 100 times and helped lead large and complex litigation cases to financial resolution through expert testimony or settlement.
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Jennifer J. Murphy
CPA, CFE, CFF, ABV
Jennifer Murphy specializes in individual financial damage analysis, such as lost wages and wrongful death damages, as well as fraud investigations and forensic accounting analyses. She handles cases with large quantities of data, such as wage and hour class actions, and testifies in support of her opinions.
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Alina Niculita
ASA, CFA, MBA, Director of Valuation Services
Alina Niculita is a valuation industry expert who specializes in business appraisal and review. For more than a decade, she was mentored by one of the leading business valuation industry founders, Dr. Shannon Pratt, and co-authored several publications on business valuation theory and methods.
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Jennifer A. Prager
CPA, CFE, CVA, ABV, MAFF, Director
Jennifer Prager specializes in forensic accounting and financial damage analysis. Her case experience includes complex marital dissolution asset tracing, construction billing fraud, lost profits and lost individual earnings analysis. She testifies in support of her opinions.
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Steven E. Sutherland
CPA, CFP®, CFE
Steven E. Sutherland brings expertise to cases involving investment accounts and financial advisors, having previously owned an investment adviser business. He now specializes in forensic accounting, with a particular interest in marital dissolution and elder fraud. Steven’s career started at KPMG as an auditor.
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