The deal is done. But the dispute is just beginning.

TMO Consulting professionals assist clients in resolving a variety of post-acquisition disputes, serving as neutral accounting arbitrators, expert witnesses, and advisors. With significant experience in post-closing purchase price adjustment disputes, we help clients to navigate and understand the numerous accounting and contract issues facing their businesses.

Arbitration Services
As a nationally recognized accounting firm, TMO Consulting works with both parties to establish processes for proceedings, analyze submissions, preside over hearings, and present reasoned decisions. Our neutral arbitrators/accounting referees have helped to resolve post-closing purchase price adjustment disputes, including net working capital calculations and earn-out computations in several areas, for example:

• Revenue recognition principles
• Allowance for doubtful accounts receivable/bad debt reserves
• Excess and obsolete inventory
• Unrecorded liabilities
• Elimination of inter-company balances
• Consistent application of GAAP and/or accounting policies, practices and procedures
• Contract interpretation
• Determination of purchase price allocations

Advisory Services
TMO Consulting’s advisors provide guidance and insight to clients navigating the complexities of post-acquisition disputes. Often our professionals assist with the preparation of written submissions, present financial statements in accordance with GAAP or other contractual provisions, and evaluate submissions by opposing parties. We also assist counsel in selecting the arbitrator and identifying duplicate claims made by opposing parties. Frequently, our professionals will help identify and prepare appropriate testifying witnesses – either from TMO Consulting, industry, academia, or consulting firms.

Expert Witness Services
With a significant track record of serving as neutral arbitrators as well as testifying witnesses, TMO Consulting professionals present testimony in a helpful, comprehensive, and credible manner. With experience serving as witnesses in trial, arbitration, and mediation, our partners and senior practitioners are capable of withstanding rigorous cross-examination while maintaining independence and objectivity.

M&A Dispute Support
TMO Consulting’s Litigation and Disputes professionals assist clients in resolving a wide variety of M&A and post-acquisition disputes, serving as neutral accounting arbitrators, advisors, and expert witnesses. With deep industry experience and the resources of one of the world’s largest accounting and advisory firms, we help clients to navigate and understand the numerous issues facing their businesses. From establishing processes and presiding over hearings to preparing testifying witnesses, TMO Consulting provides key arbitration and advisory support in a reliable and credible manner.

Resolution through responsiveness.

TMO Consulting helps organizations and their counsel respond to a range of financial reporting disputes. From complex securities litigation to corporate investigations, our seasoned professionals draw on their deep experience with prior matters related to securities litigation and regulatory enforcement, white-collar defense, government investigations, and accountants’ professional liability.

TMO Consulting’s multidisciplinary teams combine accounting, investigative, and technology resources to respond rapidly to allegations involving:

• Financial statement irregularities
• Accounting irregularities
• Financial statement restatements
• Whistleblower complaints
• Regulatory inquiries

We work with counsel representing companies, boards of directors, executive officers, and others in high-stakes matters. We offer comprehensive services to help counsel deal effectively with a variety of accounting and financial reporting matters. Additionally, our professionals apply sophisticated analytical techniques to process and analyze large volumes of data and information, forensically recover and preserve electronic evidence, and draft submissions to regulatory bodies.

Our team members possess significant experience preparing expert reports and serving as testifying and advisory experts. We also assist counsel with all aspects of litigation, including discovery requests, identifying relevant documents, and preparing witnesses for testimony at deposition and trial.

Our services include:

• Securities Litigation and Regulatory Enforcement
• Accountants’ Professional Liability
• Corporate Investigations
• Forensic Technology Services

Credibility when it counts the most.

Broken contracts. Patent infringements. Shareholder disagreements. For better or worse, disputes among individuals, companies, consumers, and even business partners are a reality in today’s business environment. And when these challenges arise, the right advisors are critical.

TMO Consulting provides a comprehensive array of forensic accounting services that assist both client and counsel with a wide range of issues and disputes. Our multi-disciplinary teams deliver insight, value, and efficiency through every stage of litigation or dispute resolution, providing complex damages calculations, business valuation, analysis of books and record and forensic technology services, among others. We also provide experienced and credentialed expert witnesses, advisors and arbitrators, whose accounting, auditing, economic, tax and other skills meet the qualifications sought by counsel. TMO Consulting professionals have presented their findings in federal and state courts, domestic and international arbitration tribunals, regulatory bodies, government authorities and other triers of fact.

Backed by one of the world’s largest accounting and advisory networks, TMO Consulting delivers these services wherever they’re needed.

• Lost profits / damages analysis
• Shareholder and partner disputes services
• Intellectual property litigation
• International arbitration
• Employment and personal injury
• Construction claims
• Forensic technology services
• Litigation advisory

Deeper knowledge, better business.

TMO Consulting’s Economic Consulting professionals draw on diverse backgrounds and experience in economics, finance, and accounting to identify and quantify the economic impact of policies, programs, and events across the globe. With a unique knowledge of complex economic factors such as employment, wages, GDP, and taxes, our professionals provide companies and their legal counsel with the perspective necessary to tackle a wide variety of challenges. By understanding both the direct and indirect impact of changes in the economy, TMO Consulting helps clients gain a deeper understanding of their businesses, and assists them in leveraging that knowledge to both meet challenges and seize opportunities.

Our professionals deliver a comprehensive range of advisory and expert witness services in the following areas:

• Securities litigation
• Intellectual property valuation
• Economic impact studies
• Class certification
• Statistical and data analysis
• Forensic insurance and recovery
• Royalty and license fee examinations
• Transaction advisory services

Fair value, emphasis on the “fair.”

Though personal issues often take center stage, it is also important to carefully consider matters involving family law and marital dissolution from a financial standpoint. TMO Consulting’s dedicated family law professionals assist clients in understanding and resolving a wide range of financial issues that impact the ultimate division of the marital estate.

Valuation of Assets
The distribution of property is often one of the most important aspects of a divorce or separation agreement. As few spouses are able to agree on values for all of their property, it is often necessary to have the marital assets appraised.

TMO Consulting professionals draw on experience valuing hundreds of businesses for marital distribution purposes. In preparing a business valuation, our professionals consider not only appropriate valuation techniques, but also utilize forensic accounting and investigative skills to identify undisclosed benefits and perquisites that can impact the value of the business. Additionally, our real estate professionals possess a depth of experience valuing real property on a local, national, and international basis.

Tracing and Characterizing Assets
In many cases, spouses possess assets characterized as “separate property” that may or may not be subject to distribution by the court. BDO’s team of forensic accountants apply knowledge to perform asset tracing and characterization analyses supported by underlying documents and other evidence.

Maintenance and Child Support Calculations
TMO Consulting professionals draw on experience preparing tax returns and financial statements in order to determine both parties’ incomes that are then utilized by the court to determine maintenance and child support awards. Further, our forensic accounting resources allow us to identify perquisites and undisclosed benefits from closely held businesses, as well as other forms of compensation.

Our professionals deliver a comprehensive range of advisory and expert witness services in the following areas:

• Business valuation for equitable distribution
• Forensic Accounting and asset tracing and characterization
• Pension valuations
• Income calculation
• Background checks
• Qualified Domestic Relations Orders (QDROs) assistance

Clear, concise, and persuasive expert witness testimony.

TMO Consulting recognizes that protecting intellectual property as well as defending against claims of infringement are essential for success. Backed by the extensive resources of one of the world’s largest international accounting and advisory networks, TMO Consulting’s Intellectual Property litigation professionals provide financial and economic consulting to attorneys and clients involved in complex intellectual property disputes.

Our professionals have extensive experience assessing damages and providing expert testimony on a wide variety of intellectual property matters, including those involving claims of patent infringement, trademark and trade dress infringement, copyright infringement, and trade secret misappropriation, among others. Tailoring our services accordingly, our professionals work closely with counsel and their clients, including major multinational corporations, universities, startups, franchises, and individual inventors, to assist with the following:

• Developing case strategy
• Preparing discovery requests
• Analyzing counterclaims
• Analyzing financial issues and developing robust financial models
• Preparing expert reports reflecting professional opinions
• Responding to opposing expert opinions
• Preparing for the deposition of key witnesses
• Assisting with settlement negotiations
• Testifying at deposition, arbitration, and trial

Assessing intellectual property damages at TMO Consulting involves applying financial and economic theories and approaches grounded in a thorough understanding of damages-specific legal authority. This includes an assessment of the Georgia-Pacific factors, Panduit factors, and other widely-accepted approaches while always focusing on the specific facts of each case.

TO Consulting professionals have the knowledge and expertise to advise clients on the following:

• Lost sales and profits
• Convoyed sales
• Reasonable royalties
• Price erosion
• Unjust enrichment
• Disgorgement of profits
• Corrective advertising
• Irreparable harm
• Commercial success
• Prejudgment and post-verdict interest

Helping our clients thrive – even when the unexpected happens.

TMO Consulting is a valued business advisor to our clients in the construction industry. Our Construction Advisory & Dispute Services team includes certified public accountants, professional engineers, quantity surveyors, and project managers with extensive real-world experience on a wide variety of construction projects, from commercial and residential buildings to schools, power plants, and water treatment plans.

Our efficient and effective teams have the knowledge, skills, and experience to provide advisory and dispute-related services to owners, engineers, architects and contractors including project advisory services, delay analysis, damages, and quantum analysis. We offer a wide variety of value-added advice and services, including:

Project Advisory Services
Our advisory related services include change management, data analytics, GMP cost audits, construction monitoring, government contracts compliance, cost segregation studies, project scheduling, and time impact analyses.

Construction Dispute Services
We are experienced in all facets of dispute resolution from change order negotiation to trial, specializing in forensic delay analysis, damages and quantum evaluation, forensic accounting and investigations, litigation support, trial graphics preparation, and expert testimony.