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Accounting Forensic Expert Witness

Expert Witness No. 23

CPA and Certified Fraud Examiner specializing in the real estate and hospitality industries

Current Position

1991 – Present
A Private CPA Company
Responsibilities: Prepare audited and unaudited financial statements and tax returns for numerous commercial businesses.

Prepare internal control reviews, due diligence analyses and projections for real estate development projects, bankruptcy proceedings and corporate financings.

Implement Sarbanes–Oxley compliance procedures and internal audit functions for several SEC reporting companies.

Provide forensic accounting and valuation services to attorneys, banks, insurance companies and investment banking firms.

Extensive consulting and testimony in the accounting, financial, economic and business issues of commercial litigation.

Prior Positions

1985 – 1991
Corporate Treasurer and Vice President – Finance
The Trump Organization
Real estate and casino development
New York, NY
Represented Donald J. Trump and The Trump Organization in several public bond offerings, litigation support, merger and acquisition, hotel, casino, airline and financing matters as Corporate Treasurer of the Trump Organization and each of the Trump casino hotels. Responsible for SEC reporting for three hotel/casinos.

1978 – 1985
Audit Partner
Rose, Feldman, Radin, Feinsod & Skehan
Certified Public Accountants
New York, NY
Partner with the New York City accounting firm which specialized in audit and tax work for both public and privately held clientele and initial public offerings services.

1974 – 1978
Senior Accountant
Deloitte & Touche
Certified Public Accountants
Bergen County, NJ
Responsible for the supervision of audits of various Fortune 1000 companies. 


Wharton Graduate School - University of Pennsylvania
Philadelphia, Pennsylvania
Master of Science - Accounting
May 1974

Rutgers College - Rutgers University
New Brunswick, New Jersey
Bachelor of Arts - Political Science/Business
May 1973

Professional Affiliations

Certified Public Accountant - New York (1976)

Certified Public Accountant - New Jersey (1978)

Certified Public Accountant – Tennessee (2004)

Certified Fraud Examiner (1996)

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

New Jersey Society of Certified Public Accountants

New Jersey Casino Control Commission key license No. 3436-11

New York State Society of Certified Public Accountants Litigation Support Committee

New Jersey Society of Certified Public Accountants Insolvency and Reorganization Committee

New Jersey Society of Certified Public Accountants Litigation Support Committee

New York State Society of Certified Public Accountants Litigation Support Committee and Chairman, Accounting show subcommittee (1994 and 1995)

Association of Certified Fraud Examiners

Institute of Business Appraisers

NASD Licenses – Series 6, Series 7, Series 63 and Series 65

Press & Publications

Available upon request


Available upon request

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