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Embezzlement Expert Witnesses

Embezzlement expert witnesses and consultants listed here may be able to form expert opinions, draft expert witness reports, provide expert witness testimony at deposition and/or trial as or serve as consulting (non-testifying) experts on embezzlement. The embezzlement expert witness listings on this page are typically from fields/areas of expertise such as: Accounting, Computers, Cryptocurrency, Dentist, Financial, Fraud, Information Technology, Intellectual Property, Investigation, and Securities & Investments.

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Katheryn R Scott

Follow the Money Expert in Civil & Criminal Cases

Baldwin Legal Investigations LLC

Daphne, Alabama

Fraud, Accounting - White-Collar Fraud, Embezzlement, Bank Fraud, Securities Fraud, Public Corruption, Credit Card Fraud, Elderly Exploitation, Locate Hidden Assets, Heirs Research for Probate Estates, Financial Forensics, Money Laundering, Criminal Defense, Civil Cases, Capital Murder Cases, Mitigation Specialist

I have extensive experience in the areas of fraud prevention, detection and investigation; data analytics; controller and general accounting; Sarbanes-Oxley Compliance; internal auditing; internal control assessments; business process mapping; financial analysis and reporting; and reconstruction of financial records. My career was built on taking apart financial records and putting them back together again in a cohesive story. I am currently licensed in Alabama as a Private Investigator (#689) and have held the Certified Fraud Examiner designation for over 21 years. I retired from the Federal Bureau of Investigations (FBI) as Sr. Forensic Accountant in 2017, which led to my starting my own practice to continue doing the work I love with the U.S. Attorney's Office, FBI, Secret Service, Defense Attorneys and the public. I previously held certifications in: Certified Internal Auditor (2001-2016), Certified in Control Self-Assessment (2002-2016), Accreditation in Internal Quality Asses...

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Benjamin M Berschler, DMD

General Dentistry, Investigator AZ BODEX, Dentrix

Downtown Phoenix Dental Consultants LLC

Phoenix, Arizona

Dentist, Investigation - Dentist, Standard of Care, Dental Investigation, Sports Dentistry, Implants, embezzlement, Digital Impression CADCAM, Infections, Crown & Bridge, Diagnosis & treatment plan, Veneers, Trauma, Dentrix Software, Ledger & insurance analysis, N2O & Oral Sedatives, Employment protocols, Dental Board Investigator, Trial, Insurance, fraud

DENTIST-General Dentistry, Certified and appointed Deputy Chief Investigator for the Arizona Board of Dental Examiners, Certified in Dentrix, Dentrix audits, assisting in fraud and embezzlement investigations, and analysis. CLEAR Investigator Certified: Council on Licensure, Enforcement and Regulation. CLEAR is the premier international resource for stakeholders in professional regulation. CLEAR skillset to include evidence collection, inspections, interviewing techniques, investigations, professional conduct, report writing, and testifying. SEAK Experts trained. Arizona Dental Association: Committee Member, Ethics and Mediation. Certified by the FBI National Crime Information Center (NCIC) in Unidentified & Missing Dental Coding, Owner/Operator of dynamic dental practices, personally working in the area of restorative general dentistry and associated with orthodontic, endodontic, oral surgery, implants, periodontal specialists, forensics, and digital dental labs. Membership: The A...

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Janet M. McHard, CPA, CFE, MAFF, CFF, CGMA, PI

Forensic Accounting Expert – Award-Winning Speaker

The McHard Firm

California

Accounting, Fraud - Investigations, Occupational fraud, White collar crime, Professional education, Testifying expert, Kovel accounting - tax, Accounting reconstruction, Litigated probate, Lost business income, Business disputes, Accounting malpractice, Embezzlement, Criminal defense, Loss & restitution calculation, Consulting expert, Asset tracing

Janet M. McHard, CPA, CFE, MAFF, CFF, CGMA, PI, is the Founding Partner of The McHard Firm, a firm specializing in forensic accounting, fraud prevention, accounting reconstruction, and expert witness testimony. Janet conducts forensic and investigative accounting in matters concerning alleged white-collar crimes, embezzlements, employee theft and other disputed accounting issues. She provides expert witness testimony and consulting expert services in cases where fraud is suspected. Janet teaches on accounting, fraud examination and white-collar crime topics for a variety of professional organizations. Ms. McHard is a Certified Fraud Examiner (CFE), a certification bestowed upon examination by the Association of Certified Fraud Examiners (ACFE) for whom she has also been a faculty member, teaching on topics of fraud examination and white-collar crime since 2003. Janet is the 2017 ACFE Speaker of the Year. She holds a CPA in the states of New Mexico, Arizona and California. S...

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Alex AKulikov, Certified Financial Crimes Investigator, MS, CFCI, CFCS, DACS, GAAP, PMP

Forensic Expert and Financial Crimes Investigator

Expert CA

Dublin, San Francisco, Sacramento, Los Angeles, California

Fraud, Financial - Financial crimes investigations, Liability claims, Money laundering, Negligence, Forensic accounting, White-collar crime, Fiduciary duty, Breach of contract, Disputes, Cybersecurity, Misappropriation of funds, Bribery & Corruption, Crypto & Blockchain, Standard of care, Fraud, Scams, Embezzlement, Tax evasion, Alter Ego analysis, RICO

Mr. Alex Kulikov, M.S. (Master of Science), CFCI (Certified Financial Crimes Investigator), CFCS (Certified Financial Crimes Specialist), DACS (Digital Assets Compliance Specialist), GAAP (General Accounting), PMP (Project Management Professional). * Specializing in forensic examination, white-collar crime, contract and partnership disputes, following the money trail, alter ego analysis, crypto and digital assets compliance, fraud and other financial crime investigations, white collar criminal defense, as well as in general financial analysis in complex litigation, civil and criminal defense matters. * Forensic Expert Witness Association (FEWA) Vice President and Executive Board Member. * With nearly 30 years of expertise in risk management, compliance, financial crimes prevention consulting and a robust background in finance. * Demonstrating proficiency through serving as a consulting expert in financial, real estate, fintech, construction, health, technology, gaming and oth...

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Matthew Warren, CPA EA MST

Forensic Accountant, Tax & Audit w/ AI Automation

Mountains to Sea Tax LLC

Lake Forest, California

Accounting, Financial - Tax, Forensic, Accounting, Fraud, Detection, AI, Document, Automation, Embezzlement, Asset, Protection, Corruption, Valuation, Misstatement, Lifestyle, Analysis, Divorce, M&A, Forensics

Matthew J. Warren, CPA, EA Forensic Accountant, Tax & Audit Expert, and Technology-Driven Analyst California Licensed Certified Public Accountant & IRS Enrolled Agent Our Core Forensic & Investigative Services: We specialize in high-stakes financial investigations, offering comprehensive services broad areas of financial misconduct and dispute resolution. Leading Financial Investigation and Litigation Support: Confronting sophisticated fraud requires a new standard: distinguished financial expertise fused with leading technology. Our Forensic Accounting practice is led by a seasoned Big-4 CPA and a PhD specializing in advanced analytics. We leverage AI and digital forensics to uncover facts, quantify impact, and provide reliable support for complex legal matters. The Power of Our Difference: Big-4 Rigor + Tech Savvy Distinguished Expertise : Big-4 Pedigree: Experience honed at the highest level of finance, managing complex projects. CPA Credibility: Certified Public A...

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Wayne S. Josleyn, EnCE, CCE, CDRS, OFE, MCP

Digital Forensics Expert

G2 Research, Inc.

Boise, Idaho

Information Technology, Computers - Digital Forensics, Cell Phone Forensics, Data Recovery, eDiscovery, Video/Audio Forensics, Computer Forensics, DVR Forensics, Password Recovery, Social Media Forensics, Email Forensics, Spyware, Embezzlement, Trade Secret Theft, Fraud, Cyberstalking, Deleted File Recovery, Document Authentication

I have been a digital forensics expert since 2006 and have testified in Idaho, Oregon, Washington, Texas, California, Colorado, Federal District, Federal Appeals, and Quebec, Ontario Criminal courts. Some areas of investigative and court experience include embezzlement, theft of trade secrets, fraud, misappropriation of funds, tax evasion, network breach, domestic violence, cyberstalking, breach of contract, and divorce. My skills include cell phone forensics (JTAG, chip-off, and geolocation), eDiscovery, data recovery from fire- and water-damaged media, DVR analysis, decryption, and social media investigation. I am an EnCase Certified Examiner (EnCE), a Certified Computer Examiner (CCE), an Oxygen Forensic Expert (OFE), and a Certified Data Recovery Specialist (CDRS) with experience in all industry-recognized commercially available digital forensic tools.

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Paul A Rodrigues

Forensic Accountant, fraud investigator, Damages

Trace Forensic Experts LLC

Illinois

Accounting, Intellectual Property - Economic, Intellectual Property & Commercial Damages, Infringement, Lost Profits, Royalty, Forensic Accounting, Breach of Contract, Fiduciary Duty, Fraud Investigations, Embezzlement, Construction, Bankruptcy, Malpractice, Analytics, ediscovery, special master, Ponzi schemes, Theft of Trade Secrets, Damages

Paul Rodrigues is a Managing Member of Trace Forensic Experts LLC. He is a Certified Fraud Examiner, Certified Public Accountant, Chartered Global Management Accountant with a Master's Degree in Taxation and is Certified in Financial Forensics. Paul has more than 31 years of experience in the accounting profession. He began his practice with a big four public accounting firm and has served as an expert witness or consultant in numerous forensic, fraud, and litigation engagements with damage claims ranging from $1 million to $250 million. He has testified in Federal and State courts, arbitrations and mediations. Paul has been involved with civil and criminal litigation (on behalf of plaintiffs and defendants) including but not limited to: accounting & auditing standards; improper accounting entries, the determination of lost profits, income, assets, or damages; internal investigations and fraud investigations, securities, civil RICO; bribery and other litigation claims requiring ac...

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Catherine Wasylenko

Forensic Accounting and Taxes

CAW Financial Forensics, LLC

Palos Heights, Illinois

Accounting, Fraud - Taxes, Forensic Accounting, Fraud, Criminal Defense, Financial Crimes, White Collar Fraud, Bank Fraud, Health Care Fraud, Litigation Support, Embezzlement, Public Corruption, Ponzi Schemes, Asset Tracing

Cathy is the managing member of CAW Financial Forensics LLC a forensic accounting firm that specializes in white collar criminal defense. Cathy has over 35 years of combined tax, financial investigative, law enforcement and private sector consulting experience. Cathy provides forensic accounting, litigation and investigative support to attorneys and their clients. Cathy has provided criminal defense services for criminal violations of federal, state or local law and complaints for forfeiture of assets. She has also provided expert analysis and reports during civil dispute litigation. Cathy was a Special Agent with the Internal Revenue Service-Criminal Investigation (IRS-CI) in the Chicago Field Office and has more than 20 years of financial criminal investigative experience. Cathy retired from IRS-CI as the Assistant Director of Special Investigative Techniques (SIT), which has national oversight of Undercover Agents, Confidential Informants and Technical Equipment Operations. ...

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Jennifer Oyadomari, CPA, CFE, CFF, ABV

Forensic Accounting & BV Expert Witness

Forensic Solutions, LLC

Henderson, Nevada

Fraud, Accounting - Forensic Accounting, Fraud Investigation, Embezzlement, Business Valuation, Economic Damages, Lost Profits, Tracing Analysis, Financial Analysis, Litigation Support, Expert Witness, Fraud Risk Assessment, Business Interruption, Asset Tracing, Income Determination, Family Law, Cannabis

Jennifer Oyadomari is the President of Forensic Solutions, LLC, an accounting firm that specializes in forensic accounting, business valuation, lost profits, and litigation support services. Ms. Oyadomari has almost two decades of professional experience in the areas of financial accounting, business valuation, and forensic accounting. This experience includes positions in the cannabis industry and in the Forensic Advisory practice of BDO USA, LLP. Ms. Oyadomari is the current instructor of the Fraud Examination course at the University of Nevada, Las Vegas, which is a senior- and graduate-level accounting course. Ms. Oyadomari has testified in depositions and trials, assisted with mediations and settlements, served as a joint and neutral expert, and served as both a Special Master and as a Receiver. Ms. Oyadomari earned her Bachelor of Science in Business Administration with an emphasis in Accounting and her Master of Science in Accounting from University of Nevada, Las Vegas....

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Janet M. McHard, CPA, CFE, MAFF, CFF, CGMA, PI

Forensic Accounting Expert – Award-Winning Speaker

The McHard Firm

Albuquerque, New Mexico

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Jessica Sands, CPA

Forensic Accounting Expert Witness

Jessica Sands CPA, LLC

Bend, Oregon

Fraud, Accounting - Forensic Accounting, Fraud, Economic Damages, Financial Reporting, Lost Profits, Corporate Litigation, Accounting Investigations, CPA, Business Litigation, Embezzlement, CFF, Business Valuation, Divorce, Family Law

Jessica Sands is a Certified Public Accountant (CPA) licensed in the state of Oregon and has obtained the Core and Specialized Forensic Accounting Certificates promulgated by the American Institute of Certified Public Accountants (AICPA). In February 2025, she passed the Certified in Financial Forensics (CFF) exam. She has worked in both public accounting and industry since graduating from Linfield University with a degree in accounting in 1998. A few of Jessica’s notable areas of expertise include family law and divorce, financial analysis, investigative financial review, complex financial reporting (business plans, budgeting, and forecasting), fraud investigation, forensic accounting, and business damages. Jessica can provide expert support for clients in litigation or pre-litigation. She can provide an expert report, such as a damage calculation or business valuation, which can be leveraged in litigation. She can also provide testimony in depositions and trials: • Unbiase...

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Paul Sibenik

Pittsburgh, Pennsylvania

Cryptocurrency, Securities & Investments - blockchain, bitcoin, blockchain forensics, hacks, theft, fraud, pig butchering, embezzlement, ransomware, ethereum, crypto, SIM Swaps, compliance, cybersecurity, cryptocurrency tracking, cryptocurrency tracing, staking, NFTs, ponzi schemes, smart contracts

Paul Sibenik is a blockchain forensics and cryptocurrency tracing expert. He frequently conducts investigations in a range of niches, including cryptocurrency hacks, exploits, vulnerabilities, thefts, fraud, SIM Hijacking, fraud, ransomware, embezzlement, and pig butchering scams. Tracking cryptocurrency such as Bitcoin and Ethereum often plays a critical role in his investigations. Additionally, Paul has been appointed as an expert in many civil disputes, including bankruptcy divorce matters, having worked on more than 100 cases involving cryptocurrency in divorce alone. He has also frequently been asked to open on matters related to Anti-money laundering (AML), compliance, cybersecurity, NFTs, and staking.

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Allepichian B Aldrich, CFE, MAFF

Forensic Accountant & Fraud Expert

Turning Numbers, Inc.

Philadelphia, Pennsylvania

Accounting, Fraud - Forensic Accounting, Fraud Investigation, Embezzlement, Litigation Support, Internal controls, Asset Misappropriation, Tracing & Reconstruction, Financial Statement Analysis, ERISA, Business Disputes, Divorce, Business Interruption Losses, Bankruptcy, Payroll Fraud, Bank Account Tracing, Financial crimes, Expert Witness, Estates

Alle Aldrich, CFE, MAFF, is a forensic accountant and fraud examiner with 15 years of experience conducting financial investigations, reconstructing records, and providing litigation support in civil and criminal matters. She specializes in fraud investigation, embezzlement, fund tracing, internal‑control failures, economic damages, ERISA fiduciary breaches, shareholder and partnership disputes, nonprofit fraud, divorce‑related financial analysis, and bankruptcy‑related examinations. Her background includes serving as a Forensic Accountant with the Federal Bureau of Investigation, where she supported complex financial‑crime investigations and collaborated with Special Agents and federal prosecutors. She later served as CEO and Forensic Accountant at Fact Finder Forensics, leading investigative engagements and managing firm operations. Prior to that, she founded and operated Calculating Destiny, a GAAP‑based accounting and controller‑services firm that also provided early‑stage fore...

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Steven D Overby, MBA, CFE, PI

Financial Forensics and Fraud Expert

Financial Crime Forensics LLC

Frisco, Texas

Fraud, Financial - Bank Fraud, Loan Fraud, Securities Fraud, Investment Fraud, Embezzlement, Internal Theft, Elder Financial Exploitation, Ponzi Scheme, Wire Fraud, Mail Fraud, Fiduciary Misconduct, Mortgage Fraud, Commercial Loan Fraud, Consumer Loan Fraud, Financial Crime, AML/BSA Breaches

Steven D. Overby is a financial forensics and fraud expert with over 20 years of federal law enforcement experience investigating complex financial crimes. His work has led to more than 100 criminal convictions and nearly $1 billion in court-ordered restitution. Mr. Overby specializes in the expert forensic analysis of financial crimes, including bank and loan fraud, securities fraud, wire fraud, embezzlement, and elder financial exploitation. He has led high-profile investigations in coordination with U.S. Attorneys’ Offices and other federal enforcement agencies. His federal service includes Special Agent roles within the criminal investigation divisions of the Federal Deposit Insurance Corporation and the U.S. Department of Labor’s Office of Labor Racketeering and Fraud Investigations. He provides expert consulting and litigation consulting to law firms nationwide, including financial document analysis, fraud reconstruction, expert reports, trial preparation, and expert witness...

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Carla Blake, CPA, CFE

Former IRS Agent - Forensic Accountant CPA & CFE

Blake Files Forensic Solutions

Roanoke, Virginia

Fraud, Accounting - Forensic Accounting, Financial Disputes, Elder Financial Exploitation, Embezzlement, White Collar Crime, Tax Fraud, Financial Investigations, Hidden Income, Asset Division, Damages

Carla is a forensic accountant and former IRS Revenue Agent with over 15 years of investigative experience. She is the founder of Blake Files Forensic Solutions, a boutique forensic accounting practice serving attorneys and clients nationwide. Ms. Blake works on divorce and family law matters, including asset tracing, hidden income analysis, lifestyle assessments, and retirement account division. She also provides expert analysis and testimony in fraud investigations, embezzlement cases, elder financial exploitation, and business disputes. At the IRS, Ms. Blake served in several areas including the Special Enforcement Program (SEP), Indian Tribal Governments (ITG), and Abusive Transaction Investigations (ATI). She collaborated with the Department of Justice and IRS Chief Counsel on financial cases involving abusive transactions, promoter schemes, tax fraud, and preparer misconduct. Earlier in her career, she conducted hundreds of examinations of individuals and businesses in the ...

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Judy Razzetti

Ret IRS Special Agent / White Collar Crime & Fraud

Eagle Experts at Eagle Security Group

Fredericksburg, Virginia

Financial, Fraud - Asset Tracking/Forfeiture, Bank Fraud, Bank Secrecy Act, Complex Financial Crimes, Embezzlement, Financial Crimes Enforcement Network (FinCEN), Financial Investigation, Forensic Accounting, Money Laundering, MSB, OCDETF, Patriot Act Violation, PPP Loan Fraud, RICO, SBA, Tax Fraud/Schemes, Treasury, All States, White Collar Crime

Judy Razzetti had an illustrious career as a Special Agent in the Internal Revenue Service Criminal Investigations (IRS-CI) Unit, where she honed her skills in leading complex financial investigations. Her expertise enabled her to testify effectively against sophisticated criminals, often securing their convictions. Throughout her tenure, she was involved in over 100 high-profile cases that included complex tax fraud, money laundering, and identity theft, under the frameworks of the Bank Secrecy Act (BSA)/Patriot Act. Ms. Razzetti's tax fraud background involves cases related to skimming operations, falsified deductions, use of double books, and return preparer fraud schemes. She is well-versed in the intricate processes of tax prosecutions, including various proof methods and the extensive reviews required to substantiate tax fraud allegations. Her extensive knowledge extends to handling cases linked to the Organized Crime Drug Enforcement Task Force (OCDETF) and Racketeering, Infl...

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Kari Overson, CFE, PI

Financial Investigations-Federal, SBA

Overson Investigative Group LLC

Federal Way, Washington

Financial, Investigation - Fraud, Bank Fraud, SBA Fraud, Loan Fraud, Elder Abuse, Government Contracting Fraud, Asset Tracing, Litigation Support, Consulting, Qui Tam, Investment Fraud, Investigation-Case Review, White Collar Crimes, Whistleblower, Criminal Defense, Civil Fraud, False Claims Act, False Claims, Embezzlement, Bankruptcy Fraud

Over 26 years as a federal agent conducting complex white collar investigations involving bank and loan fraud, SBA Program Fraud, bankruptcy fraud, contract fraud, money laundering, mortgage fraud, and real estate fraud. For the last 6 years, as a consultant, Certified Fraud Examiner and Private Investigator (WA), Kari's focus has been on these same specialties, with additional work in investment fraud, elder financial exploitation cases, divorce cases, and finding assets.