Forensic & Valuation Team
Mary O’Connor, ASA, CFE
Mary is the Partner-In-Charge of the Forensic & Valuation service area and has worked exclusively in the field of valuation and financial forensics since 1979. She specializes in business valuation and the appraisal of tangible and intangible assets for litigation with special focus in health care, intangible assets in property tax appeal, securities, subrogation and insurance matters. Mary has provided litigation consulting and expert witness testimony to federal, state and local jurisdictions (including U.S. Tax Court, Delaware Chancery and Property Tax Appeals Boards) nationally and internationally.
Shawn Fox, CPA, ABV, CFA®, ASA
Shawn Fox is managing director for dispute advisory services. He has more than 20 years of accounting and consulting experience, and has extensive proficiency providing forensic accounting and dispute advisory services to the business and legal community. Shawn directs forensic investigations and analysis across a wide range of areas, including complex damages, lost profits, intellectual property infringement, merger and acquisition, class action, and bankruptcy litigation, as well as valuation and insurance coverage disputes.
James M. Sullivan, JD, CFE, CIG
James M. Sullivan, JD, CFE, CIG, is a managing director in Sikich’s dispute advisory service area. In this role, Jim conducts investigations of alleged fraud, evaluates systems and procedures for control weaknesses, and recommends appropriate controls to prevent fraud. He served for 12 years as the Inspector General for the Chicago Board of Education, the third-largest public education system in the country. During his tenure, Jim’s office investigated and exposed multi-million dollar fraud schemes committed by vendors resulting in criminal convictions and the civil recovery of funds from the unscrupulous contractors.
Brian McCabe, ASA
Brian J. McCabe, ASA, has worked exclusively in the field of valuation since 2002. He has extensive experience preparing valuations for gift and estate purposes, litigation support, S Corp Conversion, employee stock ownership plans (ESOPs), and management planning purposes. Brian has performed appraisals of privately-held operating companies, family limited partnerships (FLPs), fractional interests in real estate, debt securities, preferred stock, and restricted stock.
Alex Brandon, ASA
Alex Brandon is a senior manager in Sikich’s Forensic and Valuation Services practice. He has approximately 10 years of experience in providing valuation and dispute advisory services to the business and legal community. Alex manages engagements across a range of service lines, including damages analyses related to complex commercial, intellectual property infringement, and bankruptcy litigation matters; valuations for financial and tax reporting purposes; and valuations for estate and gift tax planning purposes.
David Wharton, CPA, CFF, CFE
David Wharton, CPA, CFE, CFF is senior manager for dispute advisory services based in the Kansas City office. He has over twelve years of experience providing forensic accounting, dispute advisory and financial consulting services to the business and legal community. David’s experience covers a wide array of complex matters including: commercial litigation, determination of lost profits, class actions, intellectual property disputes, corporate financial fraud investigations, whistleblower investigations, insurance claims investigations including business interruption and fidelity bond claims.
Nate Ladwig, CPA, CFA®, ABV, CVA
Nate Ladwig, CPA, CFA, ABV, CVA, has worked in the field of valuation and advisory services for more than 13 years, with experience in valuations relating to financial reporting, dispute advisory, strategic planning and tax reporting. Nate has performed appraisals of business enterprises, preferred and common equity interests, options and intangible assets of middle-market companies, as well as family limited partnerships (FLPs) and fractional interests in real estate. His expertise includes valuations for purchase price allocation (ASC 805), equity compensation (ASC 718 and IRC 409A), goodwill impairment testing (ASC 350) and fair value reporting of investments. He also specializes in gift and estate tax, S Corp Conversion, employee stock ownership plans (ESOPs), shareholder disputes, marital dissolution, buy-sell agreements, lost profits calculations and management planning purposes.