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Basics of Accounting for Lawyers 2013: What Every Practicing Lawyer Needs to Know

 
Author(s): John J. Molenda, Colleen Vallen, Brian A. Smith, Curtis Burr, Chetan Joshi, Lawrence M. Cirelli
Practice Area: Accounting, Corporate & Securities, Litigation
Published: May 2013
ISBN: 9781402420078
PLI Item #: 42799
CHB Spine #: B2030

Alexander M. Vasilescu is the Regional Trial Counsel for the New York Regional Office of U.S. Securities and Exchange Commission, Division of Enforcement, located in New York City.  In that position, Alex oversees New York's Trial Unit, which consists of Alex, 13 Senior Trial Counsel, and 2 trial unit paralegals. Alex has led investigations and litigations involving violations of a wide range of securities laws. Most recently, Alex was part of the team that brought the cases against the Town of Ramapo and various town officials and the Town of Oyster Bay and various town officials involving municipal securities fraud and Billy Walters and Tom Davis involving insider trading.  Alex also brought the emergency case against Bernard Madoff and various enforcement cases against several employees of Madoff and the auditor for his firm.  Alex also won jury trials in both the Southern District and Eastern District involving insider trading and offering frauds as well as a federal court bench trial involving market manipulation and administrative hearings, including deceptive market-timing and late trading violations. Prior to joining the SEC, Alex was a litigation associate at the law firms of Paul, Weiss, Rifkind, Wharton & Garrison and Kramer, Levin, Naftalis & Frankel LLP. Alex received a B.A., cum laude, in Economics and International Relations from Tufts University, and J.D. from Cornell Law School.


Colleen is a partner in the firm’s Valuation and Forensic Services practice and is based in the Philadelphia office. As an expert in the field of forensic and investigative accounting, Colleen has focused her attention on forensic and fraud investigations, the preparation of financial damage analysis and litigation support.

Colleen is highly experienced in the analysis, investigation and review of financial documents. Other responsibilities have included case planning and management, financial and economic analysis, expert report preparation, oral presentation of findings as well as assistance with discovery, interrogatories and depositions.

Prior to joining the firm she worked for a litigation consulting and a forensic accounting firm and with a Big 4 accounting firm as an auditor.

Colleen is an adjunct professor at Villanova Law School. She has been engaged by law firms, legal, banking and utility associations, insurance companies, and other associations to speak on a variety of topics, including business interruption, financial document analysis and fraud. Colleen has also provided continuing education to attorneys and individuals through various seminars, including a full day class on fraud geared to the banking industry.

Colleen earned a Bachelor of Science degree in Accounting from Rutgers University. Her education has been supplemented by various continuing education courses with an emphasis on fraud investigation, forensic accounting, financial analysis and business interruption. She is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA).


GLENN NEWMAN

EDUCATION/LICENSES:

  • Master of Business Administration Economics/Finance, West Chester University (1992)
  • B.S. in Accounting, Pennsylvania State University (1980)
  • Certified Public Accountant in Pennsylvania (CPA)
  • Certified Fraud Examiner (CFE)
  • Accredited in Business Valuation (ABV)
  • Certified Financial Forensics (CFF)


PROFESSIONAL EXPERIENCE

ParenteBeard LLC -- Practice Leader, Forensic, Litigation and Valuation Services, Partner (1993 --)

Provides a variety of financial consulting and accounting services to attorneys, insurance companies, governmental agencies and public and private corporations since 1980. Prior to joining ParenteBeard in 1993, he spent approximately nine years with a national accounting firm. He specializes in providing financial consulting analyses related to matters in dispute. Specifically, the majority of the analyses performed involve litigation and/or insurance claims matters. Mr. Newman is the Practice Leader of the firm's Forensic and Litigation Services group. In addition to his management role, his current responsibilities include assignment planning, supervision of staff, assistance with interrogatories and expert witness testimony, as required. Responsibilities are carried out through financial and forensic analysis of: financial statements and tax returns; general ledgers and other original books of entry; relevant contracts and agreements; and industry data.

Curtis Consulting Group, Ltd. -- Founder and Director of Technical Services (1990 - 1993)
Laventhol & Horwath -- Manager, Litigation and Insurance Consulting Dept. (1981 - 1990)


Heather D. McArn is a member of the Firm’s Bankruptcy, Workout, and Corporate Reorganization, and Bankruptcy Litigation Practices. She counsels parties in large, complex Chapter 11 reorganizations and has worked on bankruptcy cases including Enron, World-Com, GM and Lehman Brothers. Ms. McArn served as a team leader in representing the court-appointed examiner in the Lehman Brothers bankruptcy case. Ms. McArn began her legal career at Price Waterhouse in Budapest, Hungary representing multi-nationals in connection with their investments in Central and Eastern Europe. Ms. McArn has worked on internal investigations, most recently in connection with an SEC investigation of FCPA compliance by a Chinese company listed on Nasdaq.

Ms. McArn is Co-Chair of the Firm’s Women’s Forum and its Steering Committee and is actively involved in international human trafficking cases as part of her pro bono service at Jenner & Block. She also serves as a member of the Firm's Alumni, International, and Ombuds Committees. Ms. McArn’s representative engagements include:

  • Represents CME Group in the SIPC liquidation proceedings of MF Global Inc.
  • Represents subsidiaries of Public Service Enterprise Group, owner-lessors of electric generating facilities in the Chapter 11 bankruptcy case of Dynegy Holdings.
  • Served as conflicts counsel to Truvo USA LLC, one of several holding companies for the international group of related companies called The
  • Truvo Group, a publisher of online and printed directories. Our work with debtor’s primary counsel resulted in the approval of a reorganization plan that reduced The Truvo Group’s debt load from 1.4 billion euros to 475 million euros as part of a debt for equity conversion.
  • Represented Jenner & Block Chairman Anton R. Valukas, the courtappointed
  • Examiner in the Lehman Brothers bankruptcy tasked by the court to investigate a broad range of subjects, including the events that resulted in the commencement of Lehman’s Chapter 11 case.
  • Served as conflicts counsel to PRC, LLC and its subsidiaries in their Chapter 11 reorganization.


Awards
  • New York Super Lawyers
  • Bankruptcy - 2012



A former Securities Fraud Chief, Assistant United States Attorney, U.S. Securities and Exchange Commission Senior Counsel, and practicing CPA, John Carney is a seasoned advocate who represents regulated entities and public corporations—their officers, directors and employees—in SEC and criminal law enforcement investigations, as well as in related civil litigation. Utilizing his depth of experience in domestic and international regulatory and criminal enforcement matters and complex litigation, as well as his financial background, John is repeatedly retained by audit committees, corporations, and senior officers of major public companies to conduct internal investigations, to provide counsel during investigations, and to design remedial compliance and corporate governance measures. He regularly conducts investigations of possible FCPA violations and other potentially improper foreign country-based financial transactions, and works proactively with companies to structure and implement FCPA compliance programs.

Based upon his extensive trial experience and sophisticated advocacy in complex financial matters, John was recently nominated and named to the Securities Docket "Enforcement 40," a list of the 40 top securities enforcement defense lawyers in the country. He is ranked in Chambers USA: America's Leading Lawyers for Business and is also "Certified in Financial Forensics" by the American Institute of Certified Public Accountants. He is co-leader of BakerHostetler's national White Collar Defense and Corporate Investigations practice. John has lectured extensively at conferences and training seminars on topics such as FCPA, insider trading, securities fraud, and litigating complex accounting cases.


John Molenda is co-chair of Steptoe's Healthcare & Life Sciences Industry Practice, is head of the Intellectual Property Practice for the New York office, and has served on the firm's Executive Committee. He focuses on patent litigation at the district court and appellate levels, opinions of counsel, due diligence, and post-grant proceedings, including inter partes reviews (IPRs) and reexaminations. He represents clients across technologies, including biotherapeutics (biologics), pharmaceuticals (Hatch-Waxman), biochemical research tools, genetically modified plants, medical devices, semiconductors, fiber optics, and computer software.

With respect to John’s appellate practice, he litigates regularly in the US Court of Appeals for the Federal Circuit, including briefing, oral argument, and complex motion practice. He has held substantial roles in over 20 Federal Circuit appeals, including arguing one of the first pharmaceutical-related IPR appeals. John is active in the Federal Circuit community, currently serving as a Vice Chair of the Federal Circuit Bar Association’s Bench & Bar Planning Committee. He has previously held leadership roles on the FCBA’s Patent Litigation, Legislation, and Rules Committees. Prior to private practice, he served as a Federal Circuit law clerk for the Honorable Alan D. Lourie.

With respect to his district court and IPR practices, John has served as lead or co-lead counsel in district court litigations across the United States and has played key roles in multiple trials, mediations, and Markman proceedings. At the same time, John routinely counsels clients on the strategic use of IPRs as part of litigation and settlement strategy, and has served as lead counsel in numerous IPR proceedings on behalf of both petitioners and patent owners. John has served as co-chair of PLI’s Fundamentals of Patent Litigation program since 2014 and speaks regularly about current topics and trends in IPR practice.

While John’s work encompasses a wide range of technologies, he has developed a particular expertise in the area of biologics and biosimilars. He currently represents two pharmaceutical companies in a case involving blockbuster biologics to lower cholesterol and is coordinating pre-litigation strategy and counseling for a global biosimilars program involving high-value monoclonal antibody and cytokine products. John has also led biologics teams conducting transaction-related diligence and pre-petition diligence in advance of IPR filings. He speaks frequently on recent developments involving biologics and biosimilars for organizations including ACI, World Congress, Knowledge Group, BIOTECanada, Canaccord Genuity, and the FCBA.


Jorge Amador is a Lawyer and a Certified Public Accountant, Certified in Financial Forensics and a Certified Fraud Examiner with over 20 years of corporate and public accounting experience, including disputes, litigation, forensic investigations, discovery and regulatory compliance.

Formerly the Director of Forensic Accounting at Milberg LLP—where he led a group of accounting professionals that investigated private securities lawsuits involving complex financial issues—Mr. Amador holds dual degrees in law and accounting, and is a licensed attorney in the State of California. He has advised and litigated such major cases as Tyco, Enron and Rite Aid, and has a unique legal perspective on financial disputes.

In addition to his work in securities litigation, Mr. Amador has also provided extensive support to attorneys and their clients in matters of divorce, contractual disputes, business valuation and “white collar” crime. He has furnished expert testimony in various matters, and has lectured and taught courses on a broad variety of accounting topics.

Mr. Amador is a member of the American Institute of Certified Public Accountants, the Connecticut Society of Certified Public Accountants, the Association of Certified Fraud Examiners, the California Bar Association and the American Bar Association.


As a Certified Public Accountant, holder of the AICPA's Certified in Financial Forensics accreditation, a Certified Fraud Examiner and a Certified Forensic Accountant, Karen's areas of expertise include litigation services, generally accepted accounting standards, auditing standards compliance, fraud investigations, evaluation and implementation of internal controls, generally accepted accounting standards and international accounting standards. Karen has performed investigative and FCPA compliance work for more than twenty five years in numerous countries around the world.


Kenneth G. Yormark is a managing director for K2 Intelligence, where he leads the U.S.-based forensic accounting team. With more than 25 years of experience, he is an expert in complex global investigations and forensic and investigative services. Ken manages and conducts high-profile securities fraud, anti-corruption/Foreign Corrupt Practices Act (FCPA), and Ponzi scheme investigations involving public and private companies in all industries around the globe. He presents to regulatory and law enforcement agencies, boards, senior management, in-house and outside counsel, and auditors.

Working with clients in the financial services, manufacturing, real estate, pharmaceutical, telecommunications, and not-for-profit industries, Ken focuses on formulating and executing strategies regarding forensic accounting, financial investigations, securities litigation, and anti-corruption risk assessments. He is accomplished at assessing the vulnerability and reconstructing internal controls, compliance procedures, and accounting systems. He regularly works side by side with law firms investigating allegations of corruption and bribery, corporate malfeasance, and “cooking the books.” He has been qualified as an expert and testified in deposition and at trial in federal and bankruptcy courts.

Ken is an adjunct professor at Georgetown University Law Center, where he teaches “Accounting for Lawyers.” He is also a faculty member of the Practicing Law Institute and an adjunct faculty member of the Association of Certified Fraud Examiners (ACFE). He speaks nationally on fraud and anti-corruption at conferences and corporate events.

Ken received his B.S. from Queens College and completed graduate studies at New York University in real estate development analysis. He is a Certified Public Accountant (CPA), a Certified Fraud Examiner (CFE), is Certified in Financial Forensics (CFF), and is a Certified Anti-Money Laundering Specialist (CAMS).


Matthew Greenblatt is a Senior Managing Director at FTI Consulting and is based in New York. Mr. Greenblatt has extensive experience in forensic accounting and internal investigations; auditing and accounting matters; litigation consulting; post- acquisition and shareholder disputes; and advising troubled companies.

Mr. Greenblatt has conducted multiple forensic investigations in connection with cases involving diversions of funds and fraudulent accounting activity by management and has been involved in several internal forensic investigations conducted on behalf of Audit Committees and/or Boards of Directors for both public and private companies. Mr. Greenblatt is currently managing a team of professionals and forensic accountants in connection with the firm’s retention by the court-appointed trustee under SIPA in the liquidation of Bernard L. Madoff Investment Securities.

Mr. Greenblatt has advised on cases involving various types of fraudulent activity, including several large Ponzi schemes; partnership disputes; lost profits; breach of contract claims; and accountants’ malpractice. Mr. Greenblatt has additional expertise with matters involving arbitration and mediation; bankruptcy reorganization; claims management; contract disputes; damages; directors & officers related claims; due diligence; expert testimony; forensic investigations; fraud and fraudulent conveyance; solvency and insolvency; trustee and examiner issues, and valuation.

Mr. Greenblatt has spoken on multiple panels in the area of forensic accounting and investigations and is an adjunct professor, teaching the course “Prevention and Detection of Fraudulent Financial Reporting”, a required course within the Forensic Accounting Program of New York University’s Finance, Law and Taxation Program of NYU’s School of Continuing Studies.

Prior to its acquisition by FTI Consulting, Mr. Greenblatt joined Kahn Consulting in June of 1998. Before that, Mr. Greenblatt was a Senior Auditor with Price Waterhouse’s Audit and Business Advisory Services Group.

Mr. Greenblatt holds a B.S. in accounting from Lehigh University. Mr. Greenblatt is a Certified Public Accountant and a Certified Fraud Examiner, and is Certified in Financial Forensics. Mr. Greenblatt is a member of the American Institute of Certified Public Accountants; the New York State Society of Certified Public Accountants; and the Association of Certified Fraud Examiners.


T.C. Fleming is the Chief Financial Officer at 1010data, Inc., a fast-growing New York-based software-as-a-service company specializing in big data analytics. He has over 20 years of industry and corporate finance experience.

T.C.’s current role involves the oversight of financial accounting and reporting, taxation, budgeting and expense control, human resources, procurement, recruiting, office management and participation on the company’s management committee.

His experience spans numerous industries including technology, broker/dealers, depository institutions, energy (specifically independent power producers), manufacturing & distribution, environmental services, transportation, specialty finance, publishing and consumer retail.

Prior to joining 1010data, Inc., T.C. served as a senior advisor to the U.S. Bankruptcy Court appointed Examiner on certain financial issues arising from the Lehman Brothers’ bankruptcy. T.C. managed multiple teams of forensic accountants, systems analysts and financial analysts.

Previously, T.C. was a Senior Equity Analyst with an alternative investment fund focused on small- to mid-cap investments. Prior to that, T.C. spent 9 years working at Deloitte in the Special Transaction Services group serving the Texas Pacific Group. He was also a manager in the firm’s audit practices in Chicago, San Francisco, and London, where his clients included SEC registrants as well as privately held corporations in the Financial Institutions industry group.

T.C. regularly lectures on accounting and financial due diligence topics. In addition, T.C. has authored/co-authored articles published in The Daily Deal and Seeking Alpha.

T.C. received his M.B.A. in finance from New York University’s Stern School of Business and his BBA in accounting and computer applications (double major) from the University of Notre Dame. He is a certified public accountant licensed in the state of Illinois.


Tracy’s practice focuses on representing financial institutions and other corporations in complex civil litigation, arbitration and mediation proceedings, corporate internal investigations, and labor and employment matters.

She has also represented clients before a wide variety of regulatory and prosecutorial agencies, both at the state
and federal levels, as well as congressional committees and independent examiners appointed by court order.

Tracy is co-chair of the Firm’s Diversity Committee, co-chair of the Women’s Initiative Committee and a hiring partner. She also oversees the Firm’s active networks for minority associates: the Asian Associates Network, the Network of Black and Latino Lawyers and the LGBT Network. She is co-chairwoman of the YWCA-NYC, a vice-chairwoman of the Legal Aid Society, and a member of the board of directors of Lawyers’ Committee for Civil Rights Under Law, New York City Bar Justice Center and Partnership for After School Education. She is a member of the Association of Black Women Attorneys and Metropolitan Black Bar Association.


Colleen is a partner in the firm’s Valuation and Forensic Services practice and is based in the Philadelphia office. As an expert in the field of forensic and investigative accounting, Colleen has focused her attention on forensic and fraud investigations, the preparation of financial damage analysis and litigation support.

Colleen is highly experienced in the analysis, investigation and review of financial documents. Other responsibilities have included case planning and management, financial and economic analysis, expert report preparation, oral presentation of findings as well as assistance with discovery, interrogatories and depositions.

Prior to joining the firm she worked for a litigation consulting and a forensic accounting firm and with a Big 4 accounting firm as an auditor.

Colleen is an adjunct professor at Villanova Law School. She has been engaged by law firms, legal, banking and utility associations, insurance companies, and other associations to speak on a variety of topics, including business interruption, financial document analysis and fraud. Colleen has also provided continuing education to attorneys and individuals through various seminars, including a full day class on fraud geared to the banking industry.

Colleen earned a Bachelor of Science degree in Accounting from Rutgers University. Her education has been supplemented by various continuing education courses with an emphasis on fraud investigation, forensic accounting, financial analysis and business interruption. She is a member of the American Institute of Certified Public Accountants (AICPA) and the Pennsylvania Institute of Certified Public Accountants (PICPA).


Profile

•  Chet Joshi is a Senior Manager in Ernst & Young’s Tax Technology & Transformation group. This group of professionals provides an array of tax function consulting services to improve the operating performance of corporate tax departments. His focus is on data and the underlying processes that create it, whether at source, staging, or analysis stages, so it can be turned into useful information - when data is turned into information provides valuable insights about the business.

Experience

•  Chet has over 25 years of diversified accounting, tax, technology, business process, and data management experience and has focused much of his career in improvement of tax process, technology and controls, including responsibility of technology related project management. He combines process and technology experience to elicit the best solution, and often a right one, that creates value for business organizations. His deep experience in business process was strengthened by working on projects involving IT compliance audits, accounting/fraud investigations, and litigation support. His technology experience was built by designing and implementing solutions resulting in enterprise value based on data governance principles.

•  Chet assists his clients in management of tax technology strategy & roadmaps, business transformations including technology for ERP implementations/upgrades or financial consolidation implementations, tax data management applications, and tax data retention projects to meet the needs of the Tax function.

•  Moreover, Chet has extensive experience steeped in accounting and finance business processes from conducting financial investigations, which included IT data governance, compliance  principles and forensic technology. Additionally, such project require a deep knowledge of accounting and finance business processes to understand how underlying data is created in financial systems.

Clients served

•  Chet has served many multi-national, and domestic, Fortune 500 clients in providing diversified services such business process change, technology implementations, investigations, litigation, and analytics. Below is a sample of industry experience:

•  Manufacturing

•  Automotive

•  Financial Services

•  Diversified Global Conglomerate 

•  Insurance

•  Pharmaceutical

•  Forest Products

•  Oil & Gas

Education and certifications

•  Bachelor Science degree in Accounting from the University of Illinois – Chicago.

•  Master’s in Business Administration degree from the University of Chicago Booth School Of Business.


Brian A. Smith is a corporate-transactional lawyer with extensive experience advising clients with respect to Joint Venture, Fund Formation, Private Equity, and Mergers & Acquisition transactions. With his substantial background in the tax and business issues involved in joint ventures, partnerships and investment transactions, he offers a breadth of experience to his clients regarding the financial, management control, tax, procedural and other issues involved in structuring and negotiating joint venture arrangements, fund agreements, operating agreements, purchase and sale agreements, and other business relationships. Mr. Smith regularly acts as outside general counsel for a variety of entrepreneurial businesses, including technology companies.

He has acted as counsel to private equity funds and other investor groups in connection with their joint ventures, mergers, acquisitions and divestitures in the following industries: food; healthcare; manufacturing; technology; restaurant chains; business services; real estate; chemicals; transportation; branded consumer products; hospitality; and publishing. He frequently advises clients on the tax, financial and management control issues involved in structuring and negotiating real estate joint venture transactions.

Mr. Smith is an adjunct professor at DePaul University and serves as an officer of the Federal Taxation section Council of the Illinois Bar Association. He frequently writes and speaks on matters relating to business and tax issues faced by joint venture parties.

Prior to joining Freeborn & Peters LLP in 2004, Mr. Smith was with a large Midwestern law firm. Before entering private practice, he was an attorney with the Office of Chief Counsel for the Internal Revenue Service, where he tried cases on behalf of the federal government in the United States Tax Court.




John Molenda is co-chair of Steptoe's Healthcare & Life Sciences Industry Practice, is head of the Intellectual Property Practice for the New York office, and has served on the firm's Executive Committee. He focuses on patent litigation at the district court and appellate levels, opinions of counsel, due diligence, and post-grant proceedings, including inter partes reviews (IPRs) and reexaminations. He represents clients across technologies, including biotherapeutics (biologics), pharmaceuticals (Hatch-Waxman), biochemical research tools, genetically modified plants, medical devices, semiconductors, fiber optics, and computer software.

With respect to John’s appellate practice, he litigates regularly in the US Court of Appeals for the Federal Circuit, including briefing, oral argument, and complex motion practice. He has held substantial roles in over 20 Federal Circuit appeals, including arguing one of the first pharmaceutical-related IPR appeals. John is active in the Federal Circuit community, currently serving as a Vice Chair of the Federal Circuit Bar Association’s Bench & Bar Planning Committee. He has previously held leadership roles on the FCBA’s Patent Litigation, Legislation, and Rules Committees. Prior to private practice, he served as a Federal Circuit law clerk for the Honorable Alan D. Lourie.

With respect to his district court and IPR practices, John has served as lead or co-lead counsel in district court litigations across the United States and has played key roles in multiple trials, mediations, and Markman proceedings. At the same time, John routinely counsels clients on the strategic use of IPRs as part of litigation and settlement strategy, and has served as lead counsel in numerous IPR proceedings on behalf of both petitioners and patent owners. John has served as co-chair of PLI’s Fundamentals of Patent Litigation program since 2014 and speaks regularly about current topics and trends in IPR practice.

While John’s work encompasses a wide range of technologies, he has developed a particular expertise in the area of biologics and biosimilars. He currently represents two pharmaceutical companies in a case involving blockbuster biologics to lower cholesterol and is coordinating pre-litigation strategy and counseling for a global biosimilars program involving high-value monoclonal antibody and cytokine products. John has also led biologics teams conducting transaction-related diligence and pre-petition diligence in advance of IPR filings. He speaks frequently on recent developments involving biologics and biosimilars for organizations including ACI, World Congress, Knowledge Group, BIOTECanada, Canaccord Genuity, and the FCBA.


Curtis has over 25 years of business valuation and litigation consulting experience. Industries served include wine/vineyard industry, financial services, real estate, professional service firms, wholesale and retail, alternative energy and manufacturing. He has performed forensic investigations in connection with partner and partnership disputes, shareholder disputes, damage analysis involving breach of fiduciary duty claims in securities litigation; calculation of economic damages and lost profits in cases involving misappropriation of trade secrets, product liability claims and wrongful termination cases. He has consulted on and testified in a broad of cases involving:

  • Misappropriation of Trade Secrets
  • Breach of fiduciary duty actions against investment advisors
  • Economic damages and earning loss
  • Actions against professionals
  • Construction claims and damages
  • Disputes arising out of Buy/Sell agreements
  • Business acquisitions and valuation
  • Personal injury and wrongful death claims
  • Solvency and fraudulent conveyance issues

Education & Professional Credentials

  • Honorary Doctorate of Business Administration—Golden Gate University
  • MBA/Taxation — Golden Gate University
  • BA/Accounting — Golden Gate University
  • Certified Public Accountant, licensed in 1978 in California
  • Certified in Financial Forensics in 2008 by the American Institute of Certified Public Accountants

Professional Affiliations

  • Past Trustee and Chair — Board of Trustees, Golden Gate University
  • Board Chair — Rotary Foundation, San Francisco
  • Member Dean's Advisory Board — School of Accounting, and Golden Gate University
  • Co-Chair — PLI "Accounting for Lawyers"
  • Business Valuation instructor — Association of Insolvency Restructuring Advisors
  • Member — Association of Insolvency Restructuring Advisors
  • Member — American Institute of Certified Public Accountants (AICPA)
  • Member — California Society of CPAs (CalCPA)
  • Member — National Association of Certified Valuation Analysts (NACVA)


Lawrence M. Cirelli is a trial lawyer and a Fellow of the American College of Trial Lawyers. His practice focuses on complex business litigation, including disputes among shareholders, owners, officers and directors of companies, fiduciary duty, contracts, professional liability, false advertising, trade secrets, non-competition agreements and unfair competition claims. He also represents clients in partnership and corporate dissolution actions. His experience as a certified public accountant brings a unique skill set and perspective to these types of matters. A significant part of his practice also involves the defense of consumer class actions. Larry has tried numerous jury and court trials, as well as arbitrations, in a range of cases spanning business torts, commercial contracts, business dissolutions, real estate, insurance, environmental, professional liability and products liability.