Jennifer’s case experience includes a number of nationally known accounting investigations and litigation matters. She has analyzed complex litigation cases involving:

• construction disputes
• shareholder disputes
• government investigations
• trust disputes
• divorce matters
• securities litigation
• fraud and embezzlement
• employment issues
• personal injury
• commercial contract matters
• insurance disputes

Selected Testimony Experience

• Retained by Plaintiffs, investors in a cannabis business to summarize the use of investor cash and analyze financial reports provided by Defendants. Testified in arbitration and the Plaintiffs were awarded damages equal to the amount of funds identified as being diverted by the Defendants.
• Calculated the balance owed to plaintiff in connection with a series of loans related to the purchase and sale of cattle. Analysis involved thousands of transactions and the related source documents that required accounting under multiple loans with different terms. Testified in a federal jury trial and plaintiff was awarded damages based on testimony.
• Analyzed plaintiffs’ claims of breach of contract and breach of fiduciary duty against the member managers of a family-owned farm and crop cleaning company. Quantified the damages and testified in support of opinion. The jury awarded damage opinion.
• Quantified the total amount overpaid on a subcontract related to a large government project. Testified in support of opinion to a panel of arbitrators that awarded damages equal to calculation.
• Analyzed a construction company’s accounting records to determine appropriate costs on the disputed project and testified in support of opinion.
• Analyzed the potential economic damages resulting from a breach of a non-compete agreement and testified in support of opinion.

Forensic Investigations

• Retained by Clean Water Services, Washington County’s sewer agency, to investigate the agency’s training, travel and meal expenditures. Appointment was in response to an investigation by The Oregonian and concluded with a presentation of investigation findings and recommendations to the agency’s Board.
• Retained by the Board of Trustees of a County District to investigate the District’s supply and equipment expenditures. The appointment was in response to an internal audit that substantiated a whistleblower’s complaint that a former employee was using district funds for unnecessary and surplus purchases. Summarized the conclusions and recommendations of the investigation in a report and provided testimony to the Board of Trustees in Executive Session.
• Appointed by a mediator to serve as a neutral in a shareholder dispute involving allegations of self-dealing by the manager of two closely held ranches. Prepared a report for the mediator summarizing the accounting of related party transactions together with the entities’ Board Minutes that recorded the Board’s contemporaneous understanding of the related party relationships.

Other Selected Engagements

• Calculated damage to plaintiffs, members in separate but related LLCs, that the Manager merged into a single entity in violation of the respective Operating Agreements. Developed a damage methodology that compensated plaintiffs but did not require rescission of the merger. Testified in arbitration and the panel adopted damage methodology.
• Analyzed the financial records of a partnership that alleged fraud by one of its members. Prepared a report identifying and quantifying suspicious transactions and explaining the unusual accounting.
• Analyzed economic damages stemming from an investment advisor’s embezzlement of client funds.
• Calculated a business loss claim for a winery that delayed production of a vintage due to a malfunction of equipment during fermentation. Calculated the winery’s losses caused by the delay. The claim was settled in mediation.
• Analyzed plaintiff’s lost profits claim against an Oregon county. Through investigation and analysis of publicly available information, identified unrecorded revenue as well as collection of sales tax not remitted to the taxing authority.
• Analyzed lost personal income from an accident. Through forensic analysis, was able to identify other reasons for the decrease in income.
• Analyzed and reconciled internal accounting records in a business dispute to calculate the amounts due to the parties under the governing agreements.
• Analyzed a company’s accounting records to determine income available for spousal support. Through forensic analysis, identified transactions that indicated possible unrecorded revenue and provided expert testimony.

Services

• LOST PROFITS DAMAGES
• FORENSIC ACCOUNTING & FRAUD INVESTIGATION
• DATA ANALYTICS

Professional Credentials & Education

• Certified Public Accountant, Oregon (CPA)
• Accredited in Business Valuation (ABV), American Society of CPAs
• Certified Valuation Analyst (CVA)
• Master Analyst in Financial Forensics (MAFF), National Association of Certified Valuators and Analysts
• Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners
• Bachelor of Science in Managerial Economics, University of California, Davis

Professional Associations

• Oregon Society of Certified Public Accountants, Member
• American Institute of Certified Public Accountants, Member
• Association of Certified Fraud Examiners, Oregon Chapter Board Member 2016 – current and Treasurer, 2016 – 2024
• Association of Certified Fraud Examiners, Member
• National Association of Certified Valuators and Analysts, Ethics Oversight Board, 2012-2015; Chair 2014 – 2015

Professional Recognition

• Standing Ovation Award, American Institute of Certified Public Accountants, Forensic and Valuation Services, November 2015
• Outstanding Member – National Association of Certified Valuators, Second Quarter 2015

Presentations

• How to Frame Conclusions in a Fraud Investigation (From a CPA Perspective), OACFE Annual Conference, June 2018
• Identifying and Limiting Your Risks in an FVS Engagement, AICPA Webcast, June 2016