Marc Johnson has handled files throughout the United States and internationally, involving the evaluation of damages, insurance claim analysis, forensic accounting and litigation support.

He has handled a wide range of files related to property damage or theft including Jeweler’s Block coverage and employee malfeasance.

He has provided testimony as a CPA expert witness in State District Court; he has also authored expert reports for various federal and state courts on behalf of insurers and other parties. Clients include major property insurance companies, law firms, and other major US corporations.

Marc has prepared and delivered seminars as well as provided lectures to his peers at industry wide gatherings.

Sector Experience:

• Onshore Energy
• Jewelers & Cash transit
• Product Recall
• Food Supply
• Retail
• Precious Metals
• Alternative Fuels
• Boat Manufacturing

Select Testifying Experience:

• Contamination of human food supply, $60 million
• Urban clothing store, $500K
• Wholesale/retail jewelers, various matters from $80K to $3 million
• Precious metal smelter and trades, $14 million
• Construction/sub-contractor, $2 million
• Theft of entrusted cash, $2 million
• Alternative fuel sources/synthetic fuel, $8 million
• Employee misuse of corporate credit card, $300K
• Recovery of losses from sub-prime, $14 million
• Billing scheme with an outside vendor, $2 million
• Recreational boat manufacturer, $500K

Education:

• Bernard M. Baruch College
• Bachelor of Business Administration Degree in Accounting

Professional Qualifications:

• Certified Public Accountant
• Certified in Financial Forensics by the American Institute of CPAs

View CV

Karl Weisheit, CPA, CFF, CVA, is a forensic accountant with more than 30 years of public accounting, consulting and management experience. As Executive Vice President - Director of Litigation at Lowers Forensics International, Karl focuses on calculating and analyzing damage claims, providing testimony as a financial damages expert witness in federal and state courts, and arbitration proceedings. Karl has authored numerous reports and provided expert witness services to attorneys in trial settings, including the preparation for and rebuttal of opposing experts.

Karl is a Certified Public Accountant (CPA) licensed in both Texas and Louisiana. He is also Certified in Financial Forensics (CFF) and a Certified Valuation Analyst (CVA). He is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants, the Society of Louisiana Certified Public Accountants and the National Association of Certified Valuators and Analysts. He earned a bachelor’s degree in accounting from Nicholls State University.

Professional Experience

• 2019 to Present – Lowers Forensics International, Dallas, Texas
  • Senior Vice President – Director of Litigation
• 2019 to 2019 - Weaver, Dallas, Texas
  • Managing Director – Forensic and Litigation Services
• 2017 to 2019 – HSSK (Merged into Weaver), Dallas, Texas
  • Managing Director – Litigation Services
• 2002 to 2017 HSNO, Dallas, Texas
  • Partner – Litigation Services
• 2001 to 2002 - Arthur Andersen, Dallas, Texas
  • Experienced Manager – Litigation and Insurance Claims Services
• 1997 to 2001 - Diversified Computer Consultants, New Orleans, LA
  • Vice President – Education Services
• 1992 to 1997 - Legier & Materne, New Orleans, LA
  • Senior Manager – Litigation, Valuation and Management Services
• 1989 to 1992 - Coopers & Lybrand, New Orleans, LA
  • Senior Associate – Audit, Tax and Litigation
• 1988 to 1989 - AA Harmon, New Orleans, LA
  • Staff Associate – Audit, Tax and Accounting

Professional Affiliations

• American Institute of Certified Public Accountants Forensic and Valuation Services Section
• Texas Society of Certified Public Accountants
• Society of Louisiana Certified Public Accountants National Association of Certified Valuators and Analysts

Education

Nicholls State University, Thibodaux, Louisiana, 1987, Bachelor of Science – Accounting Louisiana State University Law School, Baton Rouge, Louisiana, 1988, Completed Two Semesters

Publications

"Loss of Profits v Loss of Value: Which Measure is Appropriate?" Dallas Bar Association Headnotes, June 2013, Volume 38, Number 6, Page 9.

View CV

John Andrew brings over 30 years of forensic accounting experience to LFI’s London office. Mr. Andrew has been involved in investigative and forensic accounting since 1982 and has analyzed financial information from a broad spectrum of public and private entities. He has been involved in alternative dispute resolution cases and has testified as an expert witness in legal proceedings. Mr. Andrew has extensive experience in the measurement of insurance loss claims and litigation support.

He has worked in various types of public accounting assignments and the measurement of insurance loss claims throughout North America, Europe, the Middle East, and Far East. He has also been involved in common and civil litigation cases in Europe, the United Kingdom and North America.

Sector Experience:

• Oil Refineries & petrochemicals
• Chemicals & Pharmaceuticals
• Aluminum Refining & Smelting
• Rolling & Conversion Plants
• Utilities & Co-generation Plants
• Construction Projects
• Commercial Publishing & Printing
• Mining & Extraction
• Banking & Financial Institutions
• Telecoms & Telecommunications
• Wholesale & Retail Hotel & Leisure
• Forestry and Pulp & Paper
• Film Production
• Jewelers’ Block
• Food Processing & Distribution
• Computer Loss & Fraud
• Fire, Flood, Stock & Fraud

Education:

• Bachelor of Commerce (Major Computer Science) – McGill University 1980
• Graduate Diploma in Public Accountancy – McGill University 1982
• Chartered Accountant – McGill University – 1984
• UK Chartered Institute of Arbitrators – 2008

Certifications:

• Certified Public Accountant – 2005

Professional Affiliations / Memberships:

• Member of the British Academy of Experts (MAE)
• Associate Member of the UK Chartered Institute of Arbitrators (ACIArb)
• Member of the U.S. Certified in Financial Forensics (CFF)
• Member of the U.S. Certified Public Accountants (CPA)
• Member of the Canadian Institute of Chartered Accountants (CA)

View CV

Dan Devine is a Senior Vice President in the New Jersey Office with over 30 years of forensic accounting experience. He has provided testimony as a CPA expert witness in State District Court. Has concentration in investigative accounting and litigation support. Clients include major property insurance companies, law firms, and corporations. Mr. Devine has also given expert testimony on behalf of insurers and other parties and has assisted during Examinations Under Oath, Examinations Before Trial, and interrogatories.

Dan has provided lectures at insurance conferences on various topics including cyber related business interruption and fidelity bond claims.

Mr. Devine specializes in the evaluation of damages. He has handled a wide range of matters related to property damage, business interruption, out-of-site and in-site inventory losses including Jeweler’s Block and employee malfeasance. Mr. Devine has handled a multitude of business interruption engagements ranging across a many different industries but, is not limited to the following:

• Fidelity
• Hotel and Hospitality
• Manufacturing facilities
• Personal services
• Jewelry manufacturing facilities
• Energy Merchant / Power Plants
• Auto Dealerships / Floor Plan Financing
• Fraud
• Financial Institutions
• Cigarette Tax Stamps and Wholesalers
• Cyber
• Rental properties
• Restaurants
• Various retail sectors
• Banking and financial services
• Real Estate
• Lost Future Earnings
• Wrongful Death
• Breach of Contract
• Jewelry and precious stone wholesalers and retailers

Engagements have included losses incurred by businesses as a result of the World Trade Center catastrophe and recent U.S. / Caribbean Hurricane activity. In addition, Mr. Devine has been involved with the following losses/engagements:

• Business valuation
• Excess liability
• Product liability
• Self-insured retention
• Subrogation
• Corporate Internal Investigations:
  • Review of liability claim files
  • Verification and projection of Indemnity and expense payments;
  • Health services including hospitals
  • Third party construction delay liability

Prior to forming Lowers Forensics International, Mr. Devine was a partner at Hagen, Streiff, Newton & Oshiro and Director at RGL Forensics and worked at MDD Forensics which serviced the insurance and legal industry. His primary work experience is in insurance claim analysis, forensic accounting and litigation support.

EDUCATION:

• Iona College, New Rochelle, NY

LICENSES:

• CPA License for the State of NY & NJ
• CFF AICPA Certification

AFFILIATIONS:

• American Institute of Certified Public Accountants
• New York State Society of Certified Public Accountants
• American Bar Association

View CV

John Ganss is a forensic accountant specializing in assignments involving insurance loss accounting. He has analyzed, verified, and determined factual matters through the examination of operating and financial records. His vast experience spans 28 years in the industry and his assignments have included the verification and determination of business interruption losses, physical damage, contents and product recall as well as claims in the fields of retail, wholesale and manufacturing operations.

John has excelled in the interpretation and communication of the results of insurance claim reviews, analysis and findings through written and oral reports to interested insurers. He has participated directly with adjusters and attorneys in the preparation of strategies related to Catastrophe claim files and directed the handling of complex losses with property damage, business income and extra expense aspects. He has also applied the policy provisions determined by adjusters relating to complex manufacturing and catastrophe claims.

Select Industry Experience:

• Forest Products, including MDF and OSB Facilities
• Lodging, including WTC related loss exceeding $40M
• Manufacturing, including Arc Furnace Steel Mills and Glass Furnace Glass Manufacturing
• Personal services, including Law and Health Practices
• Rental properties, including Apartment, Condominium and Commercial
• The Medical field, including Hospitals, MRI and Clinics
• The Petrochemical industry, including plastics and chemicals
• Various retail sectors
• Employee Dishonesty
• Banking and financial services
• Energy including Power Plants
• Natural Resource Mining
• Product Liability
• Product Recall
• Subrogation
• Pharmaceutical
• Garment, including manufacture and sales

Select Testifying Experience:

• Assist attorneys in the questioning of experts during Examinations Under Oath
• Testifying expert regarding support of findings
• Participate in Binding Arbitration on large September 11, 2001 business interruption and extra expense
  claim
• Provide Deposition and / or Examination Under Oath Testimony on various cases
• Arbitration and Appraisal Lead Participation

Select Consulting Experience:

• Analyze financial statements and performed profit and loss statement analysis
• Perform calculations of business interruption values and loss of earnings
• Analyze the effect of variable and fixed expenses of total and partial suspensions of business activity
• Supervise, direct and oversee senior staff during Catastrophic loss periods
• Verification of expenses incurred to repair and replace fixed assets
• Work with Engineers, Builders and other Consultants in valuation of replacement / repair costs
• Perform analyses of overhead accounts and rates in determining applicable overhead rates per Insurance
  Contract
• Value damaged inventory at cost and retail – Performed Shrinkage Calculations
• Plan, observe / and participate in post–loss physical inventories
• Conduct inventory price tests and roll‐forward calculations

Certifications:

• Certified Public Accountant
• Licensed in the State of New York

Education:

• St. John’s University, Queens, New York
• 1988, Bachelor of Science ‐ Accounting

Professional Affiliations:

• New York State Society of Certified Public Accountants
• American Institute of Certified Public Accountants

Select Speaking Engagements/Media Interviews:

• Participate and conduct seminars at insurance companies particularly related to in‐house training of
  adjusters on business interruption and extra expense

View CV

Danielle Gardiner is an accountant in the Providence, RI office with more than 20 years of forensic accounting experience. She is a Certified Public Accountant licensed in New York and Rhode Island.

Danielle has focused her career on investigative/forensic accounting. She has extensive experience in the measurement of economic damages in various industries in the U.S. and throughout the world.

She has performed forensic accounting analysis on cases ranging up to $800M.

She has provided litigation support services relating to various industries and has provided testimony in U.S. Bankruptcy Court.

Clients value Danielle’s ability to identify and focus in on key issues in large complex matters, as well as the simplified manner in which she communicates her findings.

Sector Experience:

• Fidelity
• Automotive/Steel
• Manufacturing
• Hospitality
• Banking
• Commercial
• Real Estate
• Computer Microchips
• Computer Software
• Construction
• Dairy
• Electronics
• Environmental Services
• Food
• Import/Export
• Loss of Rents
• Newspaper
• Paper/Pulp
• Printing
• Professional Services
• Retail
• Sugar
• Toys & Games
• Transportation
• Wholesalers

Education:

• University of South Florida, Ft. Myers, FL
• 1993, Bachelor of Arts in Business Administration ‐ Accounting

Professional Qualifications:

• Certified Public Accountant
• Certified in Financial Forensics by the American Institute of CPAs

View CV

Honing his skills in the specialized aspects of investigative accounting, Carlos Rivera has focused his career on forensic accounting. He is highly experienced in the review, analysis and measurement of US and international business interruption and property losses as well as disputes for clients in the insurance and legal markets.

Carlos has evaluated economic damages in claims from a variety of industries:

• Energy, including oil and gas, and power generation and transmission
• Manufacturing, including cement, steel, plastics and corrugated materials, graphite, food and beverage processing, etc.
• Mining
• Hospitality
• Pharmaceuticals
• Retail and personal services
• Logistics and distribution
• Construction

Additionally, Carlos possesses expertise in the field of non-verbal communication, applying these skills to his career as a forensic accountant. He holds a Master Certification in Advanced Nonverbal Communication from JN Forensics Academy, as well as Master Certifications in Subtle Expression Recognition and Micro-Expression Recognition.

Fluent in both English and Spanish, Carlos has extensive experience with claims in the US, Argentina, Chile, Brazil, Mexico, Guatemala, Costa Rica, Panama, the Dominican Republic, Jamaica, Puerto Rico, Venezuela, Colombia, Honduras and Ecuador.

Education:

• 2010, Master of Accountancy—Forensic Accounting, Florida Atlantic University
• 2007, Bachelor of Business Administration—Accounting/Finance, University of Miami Select Testifying

Professional Credentials:

• Certified Fraud Examiner
• Master Analyst in Financial Forensics

View CV

Kaye is a Senior VP in our Dallas area office. During her 25 plus years as a forensic accountant, she has handled thousands of business interruption (loss of earnings), property damage, fraud losses, divorce and other valuations, product recall and other liability related losses. She has a concentration in investigative accounting and litigation support. Clients include major property insurance companies, law firms, corporations and individuals.

Kaye’s expertise, by industry, includes:

• Hotel/Hospitality
• Utilities/Cogenerations
• Banking
• Manufacturing
• Refinery
• Construction
• Retail
• Service
• Wholesale
• Healthcare
• Gaming
• Maritime
• Wind Farms
• Livestock
• Medical Devices

Kaye has been deposed and has provided testimony as a CPA expert witness. She has also authored expert reports for various federal and state courts on behalf of insurers and other parties.

Kaye holds her CPA certification in the state of Texas and graduated from Texas Tech University.

View CV

Kyle has notable experience providing testimony as a CPA expert witness at deposition and authored expert reports for various federal and state courts. He has a concentration in investigative accounting and litigation support, with previous engagements having involved work for major property insurance companies, law firms, and corporations. He specializes in the evaluation of damages and has handled a wide range of files related to property damage or theft including business interruption, out-of-site and in-site inventory (stock) losses, and employee dishonesty.

Kyle has handled a multitude of diverse business interruption-related engagements ranging across multiple industries, including: lodging/hospitality, manufacturing and warehousing, personal services, auto dealerships, financial institutions, telecom, schools and universities, rental properties, medical industry including senior care, various retail sectors, real estate, wage loss, breach of contract and non-profit entities.

Kyle has also provided expert witness testimony at deposition and has assisted during examinations under oath, examinations before trial, and interrogatories. He has also prepared and delivered seminars for major property insurance companies and has provided lectures to his peers at industry gatherings.

Prior to joining Lowers Forensics International, Kyle amassed over 20 years’ experience in the evaluation, analysis, and settlement of insurance claims, forensic accounting, and litigation support.

Professional Affiliations:       

• American Institute of Certified Public Accountants (AICPA)
• Georgia Society of Certified Public Accountants (GSCPA)
• Loss Executives Association (LEA) 

Licenses:        

• CPA License for the State of GA
• CFF AICPA Certification

Education:      

• Kennesaw State University, MBA
• Georgia College & State University – BBA in Accounting

View CV

Megan Johnson is a forensic accountant with extensive experience in the measurement of financial damages related to business interruption/ lost profit, lost rents, inventory loss and damage, extra expense, property damage, third party liability, product liability, vendor fraud, theft and employee embezzlement. Clients include major property insurance companies, law firms, and corporations.

Sector Experience:

• Hotels
• Manufacturing
• Healthcare
• Restaurant
• Retail operations
• Real estate
• Apartment complexes
• Casinos/gaming
• Professional services
• Automobile dealerships
• Construction
• Banking
• Utilities
• Agriculture/farming

Professional Affiliations:

• American Institute of Certified Public Accountants (AICPA)
• Association of Certified Fraud Examiners (ACFE)

View CV

Juan B. Martinez CPA/ABV/CFF, CFE, is a certified public accountant and holds the American Institute of Certified Public Accountants (AICPA) specialty designations of Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF). In addition, he holds the Certified Fraud Examiner (CFE) credential from the Association of Certified Fraud Examiners. Mr. Martinez has over 17 years of professional experience.

Sector Experience:

• Economic Damage Calculations
• Forensic Investigations
• FEMA Reimbursement Claims
• Litigation Support Services
• Matrimonial Disputes
• Shareholder/Partnership Disputes

Professional Affiliations:

• Certified Public Accountant
• Accredited in Business Valuation
• Certified in Financial Forensics
• Certified Fraud Examiner

View CV

The nature of a fast growing, dynamic profession attracted Monika Perez to focus her career exclusively on forensics accounting. Working across a range of industries, she applies her accounting and investigative skills to evaluate property and cyber business interruption losses as well as disputes for clients in the insurance market. Ms. Perez has evaluated economic damages in claims from a variety of industries, such as:

• Food & Beverage Processing
• Energy
• Gaming
• Manufacturing
• Professional Services
• Warehousing/Distribution
• Oil
• Gas/Petrochemicals
• Hospitality
• Leisure/Tourism
• Healthcare/Pharmaceuticals
• Retail
• Restaurant

Professional Affiliations:

• Association of Certified Fraud Examiners
• Association of Professional Insurance Women

Licenses:

• Certified Public Accountant
• Certified Fraud Examiner (CFE)

Education:

• Florida Atlantic University, Master of Accountancy— Forensic Accounting
• Florida International University, Bachelor of Accounting

View CV

With over 36 years of experience as a professional accountant and three years in the mining industry in Canada and South Africa, Oliver Tiemann brings his vast knowledge of financial information analysis to Lowers Forensics International. Mr. Tiemann has delivered numerous seminars and presentations to members of the insurance industry relating to investigation auditing and business interruption loss measurement. He has been involved in various types of public accounting assignments and the measurement of insurance loss claims throughout the globe.

Sector Experience:

• Oil Refineries and Petrochemicals
• Banking and Financial Institutions
• Chemicals and Pharmaceuticals
• Industrial and Commercial Construction
• Mining and Metallurgical
• Airlines, Rail and Shipyards
• Aluminum Refining, Smelting, Rolling and Conversion
• Pulp and Paper
• Food Processing
• Steel Mills and Conversion Plants
• Utilities and Cogeneration Plants

Education:

• Chartered Accountant - McGill University - 1985
• Diploma in Public Accountancy - McGill University - 1984
• Bachelor of Mining Engineering - McGill University - 1979

Major Assignments:

• EKO Hellenic Refineries – Thessaloniki, Greece
• EuroDisney – Paris, France
• Cabot Carbon – Ellesmere Port, UK
• Reliance Petroleum Refinery – Jamnagar, India
• Nortel Networks – Belfast, Northern Ireland
• API Energia – Falconara, Italy
• Idemitsu Hokkaido Refinery – Tomakomai, Japan
• Petro Canada Lube Plant – Mississauga, Canada
• OMG Nickel – Harjavalta, Finland
• Kraton Polymers – Rotterdam, Netherlands
• GALP Energia Porto Refinery - Portugal
• Chevron Phillips Chemical Co – Port Arthur, Texas, USA
• Hard Rock Café – London, UK
• Huntsman Corporation – Port Arthur, Texas, USA
• Drummond Shoal Creek Coal Mine – Alabama, USA
• Wallop Defense Systems – Hampshire, UK
• Sandvik AB – Sandviken, Sweden
• Allergan Pharmaceuticals – Westport, Ireland
• Timken Corp – Ploiesti, Romania
• EADS Astrium – Stevenage, UK
• Holmen Paper – Noorkoping, Sweden
• Neste Oil – Porvoo, Finland
• Ontex International NV – Istanbul, Turkey
• GlaxoSmithKline Biologicals - Wavre, Belgium
• Winoa / Seoul Shot Industry – Kyungnam, Korea
• Solvay / Solvin SA – Jemeppe-sur-Sambre, Belgium
• Technicolor SA – Ayutthaya, Thailand
• SKF Aeroengine – Rouvignies, France
• Jacquet Milcamps – Brussels, Belgium
• Nikon-Essilor – Nasu, Japan

View CV

Brittany specializes in litigation support and has experience in family law, public accounting, corporate accounting, and forensic accounting/litigation consulting. She also leads the San Diego team, ensuring excellence in customer engagement and service delivery. Brittany has testified as an expert forensic accounting witness in the San Diego Superior Court and has performed a wide range of litigation accounting services including determining income available for support, lifestyle analyses, and real property allocations.

Having commenced her accounting career in the audit department at PwC, Brittany audited multiple industries including biotechnology, telecommunication, retail, and scientific research. She subsequently began to focus in the field of family law at Gursey Schneider, LLP, with a focus on high net worth marital estates. Prior to joining Lowers Forensics International, she was part of the team that started the in-house forensic accounting department at Antonyan Miranda, LLP, one of the largest family law firms in Southern California.

Education:

• Bachelor of Science in Business Administration - Accounting, University of Massachusetts Amherst
• Minor in Psychology, University of Massachusetts Amherst

Professional Qualifications:

• Certified Public Accountant
• Member of California Society of Certified Public Accountants, Forensic Services Section
• Member of American Institute of Certified Public Accountants

View CV

At Lowers Forensics International, Ricardo Braga manages projects that include the calculation of business interruption for insurance companies, fraud detection and other special investigations.

He leads the company's operations in Brazil, ensuring excellence in customer engagement and service delivery.

Prior to joining Lowers Forensics International, Braga served as compliance and investigation manager for Deloitte Brazil where he managed a variety of forensic engagements for various industries such as automotive, aircraft, manufacturing, oil and gas, mining, logistics, healthcare, retail, distribution and services, working in several countries throughout the Americas and Europe.

Ricardo has over 20 years of experience and extensive knowledge in regulatory compliance projects such as FCPA Monitoring & Remediation, domestic and foreign fraud investigations, risk assessment, internal processes and controls auditing. He has proven ability to identify, assess and mitigate corporate risks. He has experience in leading multicultural teams in national and international environments.

Education:

• Master’s Degree – Industrial Administration – Polytechnic School of São Paulo University – 2004
• Bachelor’s Degree – Accounting – Catholic University of São Paulo - PUC – 1998

Professional Affiliations:

• Member of the Certified Fraud Examiners Association (ACFE)

View CV