Kevin Bandoian, CPA

Forensic Accounting, M&A Disputes, Investigations

Specialties & Experience of this Expert Witness

Additional Information

CPA with 40 years of accounting, financial, and business experience. Former Big 4 accounting firm partner now working as an independent practitioner. Experienced arbitrator of post-closing purchase price adjustment, working capital and earn-out disputes arising from M&A buy-sell transactions. Expert witness and litigation consultant in many accountants’ malpractice, breach of contract, and other commercial disputes. Diverse industry experience across dozens of industries, including financial services (banking, securities, etc.), commercial and industrial (consumer products, industrial products, manufacturing, entertainment, services, etc.) and not-for-profit. Kevin provides a full range of forensic, risk and compliance services. He has substantial experience performing complex investigations, special audit committee investigations, fraud and forensic accounting assignments, arbitration and litigation services, merger and acquisition (M&A) advisory services, contract compliance reviews, and business risk, internal control and compliance assessments, and serving as a consulting or testifying expert witness. Prior to becoming an accounting consultant and advisory services accountant, Kevin was a financial statement auditor. Kevin also serves as an arbitrator. He is a member of the Panel of Neutrals of the International Institute for Conflict Prevention and Resolution (CPR). He has been a sole arbitrator, panel chair, and panel member. He has been an arbitrator in ad hoc, non-administered proceedings and an arbitrator in administered arbitration with the American Arbitration Association (AAA). A large part of Kevin’s practice involves assisting clients with the resolution of disputes arising from merger and acquisition (M&A) transactions, including working capital and purchase price disputes, earn-out disputes and breach of representation and warranty claims (including reps and warranties insurance). He has served as the arbitrator or neutral accountant in purchase price, working capital and earn-out disputes, or as the party advisor to either buyers or sellers in such buy-sell disputes. He also assists clients with preparing closing date statements and closing balance sheets under the M&A purchase and sale agreement. His broad forensic and litigation experience includes matters involving fraud, asset misappropriation, breach of contract, lost profits, securities litigation, bankruptcy and liquidation, post-acquisition disputes, insurance claims, royalty disputes, settlement administration, professional malpractice, alter ego, Ponzi and investment scams, the Foreign Corrupt Practices Act (FCPA), misapplication of accounting principles, and disputes involving the fair presentation of financial statements. Kevin’s experience includes 36 years of diversified public accounting experience at a Big 4 accounting firm providing a full range of accounting, auditing and advisory services. His industry experience includes banking, securities, asset management, trust services, consumer products, industrial products, hedge funds, private equity, insurance, manufacturing, food, tobacco, defense, pharmaceuticals, professional services, automobile rental, not-for-profit, real estate, higher education, information services, media, entertainment, cable television, advertising and communications, among others. Credentials · Certified Public Accountant (CPA) · Certified in Financial Forensics (CFF) · Former Member of the State Board for Public Accountancy (New York) (2009 – 2019) · Former Member of the Professional Ethics Committee of the New York State Society of Certified Public Accountants (1998 – 2009)