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Expert Witnesses & Forensic Consultants Directory

Appraisal & Valuation

Appraisal and valuation expert witnesses, profiled in this directory, may consult, appraise or estimate the value of any aircraft, animals, horses, antiques, coins, stamps, fine art and decorative art, brands, businesses, estates and taxable gifts, gems and jewelry, loans and leases, machinery and equipment, boats, ships and other vessels, property and real estate, automobiles and cars, trucks and buses, intangibles and all other tangible assets. These expert appraisers may provide reviews of appraisals, as well as expert witness opinions of misidentified tangible assets, overvalued and undervalued assets, appraisals made for gift tax purposes or those in matters of family law, or in issues of forensic accounting. These expert witnesses may also consult in matters of undue lender influence and undue insurer influence, appraisal management companies (AMCs), inflated mortgage appraisals, altered appraisals, preferred appraisers, appraiser competency and appraiser certifications, appraiser negligence and appraiser fraud, and appraisal districts. These experts may also testify in matters of state, national and international appraisal and valuation standards, including matters of the Uniform Standards of Professional Appraisal Practice (USPAP), the International Valuation Standards and the International Valuation Standards Council (IVSC), the valuation standards of the American Society of Appraisers (ASA), American Institute of Certified Public Accountants (CPA/ABV), and the National Association of Certified Valuation Analysts (NACVA), and related matters.
 
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Gary C. Johnson, MBA, CPA, CFF, CGMA

CPA, retired FBI (27 year career), specializes in fraud, forensic accounting, internal investigations, including embezzlement and complex financial investigations. Chartered Global Management Accountant and AICPA Certified in Financial Forensics.
Littleton, CO

Ronald E. Nielsen, CPA, ABV, CFF, CGMA, ASA, CFE, CVA

CPA, 50 yr, specializes in appraisal, valuation, forensic accounting and tax planning. Experienced in agricultural, construction, banking and finance industries. Member, CPA Examination Review Board (NASBA).
West Des Moines, IA
Areas of Expertise: Forensic Accounting
Tel: (515) 222-4400
Limited public information. For more, contact us.

Gary Valentine, MAI, SR/WA, CCIM

Certified general appraiser specializes in real estate and business valuations, including commercial, industrial, residential, special-use properties, right-of-ways, pipelines, utilities and transmission corridors, as well as economic feasibility studies
Santa Clarita, CA

David C. Eldridge ASA, MRICS — Eldridge Appraisals, Inc.

Provides IRS Qualified Appraisals of antiques, automobiles, collectibles, decorative art, fine art, porcelain, prints, sculptures, silver, as well as court-qualified expert witness and trial testimony.
Bonita Springs, FL

Burton W. Smeltzer, The Tree Consultant

Expert witness in arboriculture, including property damage, wrongful death, construction and utility damage, tree and plant appraisals, tree preservation; and pesticide & herbicide damage appraisals.
Chesapeake, VA
Areas of Expertise: Trees & Arborists; Tree & Plant Appraisals; Arborists
Tel: (757) 436-0957
Limited public information. For more, contact us.

David Hahn, CFFA, ASA, CCIM, MBA — Alpha Advisors Group

Forensic Financial Analyst, Valuation Analyst and Appraiser, 26+ yr, serves as an expert witness, incl. matters of: business damages, lost profits, economic damages, merger and acquisition valuations, commercial real estate appraisal, ESOP, IP, etc.
Los Angeles, CA
Areas of Expertise: Business Valuation
Tel: (213) 251-2400
Limited public information. For more, contact us.

Ellen J. Epstein — AARC Group

Appraiser of fine and decorative arts for over 35 years, USPAP compliant, provides appraisals for insurance, estate tax, equitable distribution, damage and loss purposes.
Katonah, NY
Areas of Expertise: Personal Property Appraisal
Tel: (914) 232-0102
Limited public information. For more, contact us.

Faye Albert, FSA, MAAA — Albert Associates

Actuary, 39 yr, provides litigation support and expert witness testimony in actuarial matters, including: insurance-mortality, life and health expectancy, life settlements, underwriting lives with health issues, substandard mortality, divorce valuations.
Miami, FL
Areas of Expertise: Family Law Valuation; Family Law Valuations
Tel: (305) 662-5840
Limited public information. For more, contact us.

Joseph R Petrucelli CPA/CFF, FCPA, CVA, CFFA, — PP&D Accounting Services, I

Certified Public Accountant, Forensic Certified Public Accountant, Certified Valuation Analyst, Certified In Financial Forensics and Licensed Mortgage Banker provides expert witness opinions and trial testimony.
Woodbridge, NJ

Shirley Potenza, CPA/CFF, CFE — Shirley Potenza, CPA, LLC

CPA, 20+ yr, provides forensic accounting and expert witness services in matters of lost earnings, present value of complex life care plans, economic damages, lost profits, etc.
Denver, CO
Areas of Expertise: Forensic Accounting
Tel: 303-886-6034
Limited public information. For more, contact us.