This area of practice is the highest level
of accounting. It includes all of the other aspects of accounting. Data is
analyzed, interpreted, and organized by independent accountants and other professionals
to clearly present the facts of the situation to the parties in the action and
the "arbitrator of the case."
I am hired by one party to the action, or
occasionally, by both parties, if they agree. Impartially, I study in detail
financial, tax, and other records to provide the court and the party(s) answers
to accounting questions.
In matters of suspected employee fraud or
theft, I will examine the books and records of the plaintiff party with the
full intent of uncovering alleged wrong doing. My report will detail all
uncovered miscreant acts in such a manner as to place the full burden of
rebuttal upon the respondent.
My experience in this area has been in
marital dissolution, partnership valuation, shareholder evaluation of business,
misappropriation of funds, and loss of income in workmen's compensation claims.
I have testified in court. I am available to
travel, as the client needs.
I have qualified as an expert witness in
My newest service includes Computer
Forensics. This area deals with the
technical examination of computer files for inappropriate or unauthorized use
of company computing assets by employees.
I use the industry standard program for this work: EnCase ® by Guidance Software version 5..
If your company does not have an Employee
Computer Use Policy, I can help implement one. I also consult and help
implement computer acquisition, maintenance policies, security, and software
selection.
Curricula Vita
Education: Graduated
I have completed
over 200 hours of computer forensic examinations in courses sponsored by the
California Department of Justice. Most
recently, I completed DoJ’s 80 hour Advanced Computer Forensics course in May
2006.
Professional: Certified Public Accountancy examination passed
in 1977. Member of the California Society of Certified Public Accountants,
member of the National Association of Enrolled Agents, member of the
Association of Certified Fraud Examiners (admitted by examination passed in
January 1998), and member of the High Technology Crime Investigations Association.
Scope of Work: Most recent assignments:
PENDING: June 2006:
A dispute between members of a church and the national body as to who
owns the church property. Also were any
expenses paid in contravention of a Court Order.
November 2005 to January
2006: Business dispute between two shareholders (A & B) who owned a Real
Estate Sales Franchise and an Escrow Company.
Shareholder A engaged my services to try and determine why the seemingly
successful company was losing money.
During the period of this examination A & B came to a buy-out
agreement and stopped my work prior to its completion. My preliminary report determined B and B’s
spouse was taking funds for “managing” the firm which were not in the written
agreements. It also appeared B was
funneling escrows and sales to another company outside of the firm—this was
supported by an independent audit preformed by the franchisor.
October 2004 to
January 2005: I was hired by the plaintiff/acquiring company (A) in a completed
merger to investigate a business dispute between them and the acquired company
(B) and its officers (B-O). A alleged B
and B-O presented fraudulent and false financial projections which A relied
upon to its detriment. This case
involved a detailed analysis of agreements between A, B, and B-O. I examined the records of B. I prepared work
papers, spreadsheets, and charts to show the failure of B and B-O to adequately
disclose and possibly to conceal the true results of B’s operations (losses) before,
during, and after the acquisition of B by A.
I was deposed by B and B-O’s attorneys for over 4 hours. This case settled just prior to the
scheduled court date.
Prior assignments have
included analysis of financial and tax records for business disputes, marital
disputes, and lost income in a workmen’s compensation claim.
I have testified in
court more than 5 times. I have been
deposed more than 5 times.
In my accounting
practice I have approximately 50 business clients with annual sales volumes
ranging from $50,000 to $15,000,000. I
prepare financial statements on a monthly, quarterly, and annual basis for
these clients. I prepare approximately
600 individual and 200 business and fiduciary income tax returns per year. I merged my accounting practice with the
firm of Clanton and Helfman, CPA’s LLP in October of 2005. The firm is now known as Clanton, Helfman,
and Radus CPA’s LLP.
Send e-mail: radus@radus.com