DM&A’s practice in litigation consulting emphasizes damage analysis, forensic accounting, and related expert witness testimony. Representative cases in which DM&A principals have participated include:

Breach of contract
Partnership and shareholder disputes
Business interruption
Personal injury
Fraud investigation
Contract interpretation
Construction disputes
Wrongful termination
Bankruptcy

The determination of damages in litigation involves the application of economic, financial, and accounting principles to specific circumstances. The basis for the measurement of damages typically arises from a comparison of actual financial results (subsequent to the alleged wrongful conduct) to the financial results that would have occurred “but for” the damaging event. The development of the “but for” scenario requires sophisticated problem solving and often involves the preparation of financial projections. A supportable projection model entails quantitative and qualitative analysis in which factual data is supported by independently researched and highly supportable assumptions.

In addition, damage analyses often require an in-depth review of relevant documentation and testimony transcripts to assess causation. DM&A regularly assists attorneys in the analysis of causation issues to establish a foundation for legal liability.

Forensic accounting assignments arise from numerous situations. Our CPAs are experienced in the analysis of all types of financial documents and records from which financial results, transactions, and the flow of funds can be understood correctly. From this data, we develop a supportable analysis of the degree of liability and damages resulting from potentially improper accounting or fraudulent activity.

DM&A principals are experienced at providing deposition and court testimony regarding their findings. Intrinsic to our success in the courtroom is our ability to present complex accounting, economic, and financial issues in a clear and concise manner.

In all matters of litigation consulting, DM&A provides assistance to clients throughout the process. Early on, we provide input regarding development of discovery requests and document management. In addition, we develop preliminary calculations of the impact of the litigation claims under various scenarios, which may assist the parties in settlement negotiations. Subsequently, we provide reviews of other expert reports and testimony, as well as assist in the preparation of cross examination and rebuttal testimony.

Through years of relevant experience, DM&A's principals, Wesley Nutten and Aaron Amster, can assist clients with a wide range of analyses and resultant testimony.

Listings of representative cases and clients are available upon request.