Michael D. Pakter CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV,
Gould & Pakter Associates, LLC

Mr. Pakter focuses his professional practice on forensic accounting, economic damages, financial analyses, distressed businesses, fraud/financial investigations, business valuation, business economics and litigation support services.  He has provided expert services in matters involving accounting, lost profits/earnings, business interruption, breach of contract, audit failure, analysis of financial transactions/balances, alter ego, bankruptcy, fraud, accounting books and records and the reconstruction of incomplete, misstated and/or falsified financial information.

Mr. Pakter provides consulting and dispute avoidance/resolution services to trial lawyers, trustees, examiners, receivers, business owners and managers and units of federal, state and local government.  Many engagements combine complex financial analysis, economic damages, valuation and distressed business issues, often involving applying many professional disciplines to assist in resolving complex commercial litigation and business disputes.

Mr. Pakter has more than 45 years of experience in accounting and forensic accounting, business economics and investigations in numerous industries and diverse engagements, including more than 25 years of experience in economic damages and business valuations.  State, Federal and Bankruptcy Courts, as well as arbitrators, have recognized him as an expert in accounting, forensic accounting, economic damages, financial analysis, business valuation and business economics.  He has served as an expert witness, a Rule 30(b)(6) witness and a Rule 1006 witness.

Mr. Pakter is a Certified Public Accountant ("CPA"), registered and licensed in the State of Illinois. The Association of International Certified Professional Accountants ("AICPA") has recognized him as additionally Certified in Financial Forensics ("CFF") and as a Chartered Global Management Accountant ("CGMA"). He earned the National Association of Certified Valuators and Analysts ("NACVA") Certified Valuation Analyst ("CVA") and Master Analyst in Financial Forensics ("MAFF") designations. The Association of Insolvency and Restructuring Advisors ("AIRA") has awarded him its Certified Insolvency and Restructuring Advisor ("CIRA") certificate and its Certification in Distressed Business Valuation credential ("CDBV"). He is a Certified Fraud Examiner ("CFE") awarded by the Association of Certified Fraud Examiners ("ACFE") and he has earned a Chartered Accountant ("CA") credential.

CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV