Meet Our Team
We specialize in damage analysis for litigation, business valuation, and forensic accounting. We are a group of financial professionals with diverse specialty credentials, in forensic accounting and business valuation. Our mission is to deliver sensible and deeply accurate financial conclusions to support a positive result in a business dispute or transaction. We testify in support of our conclusions.
Experts & Associates
Serena Morones
CPA, ASA, ABV, CFE
Serena Morones is a testifying damage expert specializing in commercial damages, intellectual property damages, forensic accounting and business valuation. She has testified more than 100 times and helped lead large and complex litigation cases to financial resolution through expert testimony or settlement. View Profile
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 conducts fraud investigations and forensic accounting analyses. Ms. Murphy also handles cases with large quantities of data, such as wage and hour class actions. Ms. Murphy testifies in support of her opinions.View Profile
Alina Niculita
ASA, CFA, MBA, Director of Valuation Services
Alina Niculita is an industry expert who specializes in business appraisal and business appraisal review. For more than a decade, Ms. Niculita was mentored by one of the leading business valuation industry founders, Dr. Shannon Pratt having co-authored several books, chapters, and articles on business valuation theory and methods.View Profile
Jennifer A. Prager
CPA, CFE, CVA, ABV, MAFF, Director
Jennifer Prager specializes in forensic accounting and financial damage analysis. Jennifer’s case experience includes complex marital dissolution asset tracing, construction billing fraud, lost profits and lost individual earnings analysis. Ms. Prager testifies in support of her opinions. View Profile
Paul P. Heidt
ASA, Director of Valuation Research
Paul Heidt serves as the Director of Valuation Research for Morones Analytics. Mr. Heidt conducts business appraisals as well as litigation research. Since 2011, he has performed approximately 150 business appraisals for purposes including litigation, marital dissolution, transactions, gift and estate tax, reorganizations, and succession planning.View Profile
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 in Detroit, Michigan and Grant Thornton in Portland, Oregon. Prior to joining Morones Analytics, Mr. Marold served within Nike’s global accounting team managing financial accounting and controls.View Profile
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. Steve now specializes in forensic accounting, with a particular interest in marital dissolution and elder fraud. A graduate of Stanford University, Steve began his accounting career at KPMG Peat Marwick as an auditor.View Profile
Brent Boutwell
CPA, Director of Client Services
Brent Boutwell serves as Director of Client Services, with quality review and monitoring of process controls. Brent brings a unique combination of talents and expertise from experience in operations management to complement the Morones Analytics team. Brent also serves clients by conducting financial analysis and document review on forensic accounting and damage matters.View Profile
