Expert: Shari L. Yaros, CPA, MBA - Resume/CV
Cell: 818-515-2426 Email: Slyfinance@aol.com
Expert Forensic Accountant in Los Angeles, for Attorneys, Legal, Civil Litigation, Divorce, Family Law, Insurance Claims, Insurance Defense, Bankruptcy, Estate Litigation
Credentials/Education:
CPA – California (License # 104313)
Resident Insurance, Life-Only Accident & Health, California (License # 0G90283)
MBA, UC Berkeley, Finance/International Economics (1985), BS, UC Berkeley, Accounting/ Finance (1981)
Summary of Expert Background:
C.P.A., M.B.A. - Owner of freelance expert forensic and investigative accounting business serving attorneys, other expert firms, individuals and an insurance group. Civil case exposure includes fraud, breach of contract, negligence, intellectual property infringement, wrongful termination or death, and personal injury / accident, within diverse sectors such as government agency, defense, manufacturing and distribution, retail, banking, insurance and real estate. Have served as designated expert, including providing testimony as expert at Deposition and by written Report and/or Declaration. Have prepared, and been qualified to testify as expert witness in various Courts.
Expert Case Experience: (Review and analysis of all form of corporate/individual financial records, legal pleadings, deposition testimony, discovery responses, or other evidence; calculation of economic damages, lost profits and lost earnings; assistance in preparing discovery demands; preparation of expert reports; rebuttal of opposing expert findings; provision of testimony as needed):
Partnership Disputes:
For Plaintiff (broker/partner), versus developer/co-partner, estimated Damages (unfair dealings and lost profits on partnership LLC interests in commercial land acquisition/development deals) – Case settled
For Plaintiff (minority partner/ owner of commercial office building) versus majority partner/co-owner and property manager, estimated cash outflows from partnership due to speculative securities investments and assessed propriety of financial reporting during discovery phase. Prepared written expert Declaration for Court and testified as expert re: damages at Deposition - Case pending
For Defendant (investor/partner) versus investor/co-partner, estimated damages and cash equalization amounts in connection with dissolution of partnership (unfair dealings and lost profits on deeds and excess proceeds acquired via county tax sales and adverse possessions) – Case settled
For Surviving spouse (of deceased partner) versus surviving partners of a restaurant partnership, due diligence review of restaurant operations and cash flows to assist attorney in securing partnership profit sharing agreement (buyout dispute in absence of key-person life insurance) - Case settled
Breach of Contract and Fiduciary Duty, Negligence:
For Expert for Defendant (property manager) versus Home Owners Association (HOA), estimated Damages (breach of accounting duties and conversion of records) – Per expert, settled
For Plaintiff (Hispanic Church Pastor) versus commercial landlord, estimated Damages and Lost Earnings (loss of congregation due to uncorrected water damage and mold) – Settled
For Plaintiff (Buyer/Borrower) versus Appraisal company, estimated loan and other related Damages resulting from Appraiser errors, residential purchase – Settled
For Plaintiff (accounts receivable financing company) versus hospital operator, preliminary review of board minutes, public filings, billing and medical records (interference with performance of contract to sell patient receivables) – Case Settled
Valuation / Bankruptcy
For Defendant (majority shareholder & CEO of bankrupt former sub-prime lender) vs. minority shareholder, valuation analysis to rebut opposing expert’s valuation report (dispute re: value of business operations sold prior to bankruptcy) - Testified as expert at Deposition - Ruled in favor of defendant on Summary Judgment; subsequent related bankruptcy case also ruled in favor of defendant
For Plaintiff (appellant seeking to overturn discharge of debtor ruling) vs. debtor, review of debtor
records and preparation of written Expert Declaration for Court (federal bankruptcy case) – Dismissed
Fraud, Misappropriation, Misrepresentation:
For Defendant (owner of residential property accused of fraudulently obtaining title) versus former owner of same property, estimated damages with respect to defendant’s counter-claim (breach of oral agreement, fraud and quiet title case) – Pending
For major Insurer (national casualty underwriter) versus Claimant, interfaced between claimant/attorney and insurer to limit payout (unsupported claim re: lost income on vacation rental property damaged by water intrusion) – Claim settled with reductions
For elderly Plaintiff (founder, charitable foundation) versus former CFO, assisted attorney in various pre-trial work, including estimating Damages (alleged misappropriation of personal and foundation assets and elder abuse) – Jury found for defendant
For Plaintiff (patient hospitalized under Section 5150), traced and analyzed cash flows within Plaintiff’s securities portfolio, determined losses suffered due to mismanagement by sibling acting under POA –Case pending
Accident, Product-Defect, Personal Injury:
For Plaintiff (former CEO/owner of a jewelry retail business and real estate investment and management corporation) vs. commercial landlord, calculated lost earnings and lost business profits resulting from mold related injuries suffered by business owners (uncorrected water damage and mold) – Testified as expert at Deposition - Settled during jury selection phase of trial
For Hispanic Plaintiff (Owner-Operator Trucker, victim of long haul trucking accident), lost profits analysis and assistance at Mediation (personal injury) – Two separate trucker cases, both settled
For Plaintiff (actress/impersonator) versus national beverage manufacturer, estimated Lost Earnings (damage to vocal chords and career, product defect injury) – Testified as expert at Deposition - Settled
Intellectual Property/Antitrust:
For Expert for Defendant (prominent foreign beverage manufacturer and its U.S. distributor) versus international competitor, assistance in rebuttal of opposing expert report, including reasonable royalty rebuttal (trade dress infringement case) – Per expert, Court found trademark was infringed but awarded no monetary damages
For Expert for Plaintiff (government defense/military equipment provider) versus former sub-contractor, assistance in estimating Damages (theft of trade secrets) – Per expert, Settled
For Expert for Co-Plaintiffs (10 independent service operators) versus national energy systems manufacturer, assistance in preparation of expert report (anti-competitive lock-out software) - Per expert, Settled
Wrongful Termination, Wrongful Death:
For Expert for Defendant (government housing agency) versus terminated employee/attorney, analysis of Deposition testimony / other evidence to limit Damages/Lost Earnings (whistle-blower/fraud related case) – Per expert, jury found for plaintiff yet awarded a significantly reduced damage amount
For Plaintiff - Preliminary determination of Damages suffered by estate due to prescription drug-related wrongful death, including lost earnings of deceased and surviving spouse, and other damages – Settled
Family Law:
For Respondent (husband) – traced and analyzed cash flows to determine cash available for support derived from spouse’s window and door business, identified misrepresentations on spouse’s Income/Expense Declarations, and prepared written expert Declaration for Court
For Petitioner (wife) – drafted subpoena demands for attorney to serve discovery on Respondent - controlled technology startup, reviewed opposing expert’s appraisal report on same business
For Petitioner (wife) –determined income of spouse derived from executive stock option plans
For Respondent (wife) – traced and analyzed cash flows to estimate marital cash outflows resulting from spouse’s on-line securities trading business
Other Attorney Assistance:
Due diligence of target legal/technology subsidiary of insolvent pubic parent company, for attorney’s successful business acquisition of same subsidiary
For Defendant/Respondent (in a billing dispute with the retained CPA/expert on a family law matter), reviewed CPA/expert’s report, findings and related billings, consulted with attorney prior to arbitration re factors (in support of and against) both Plaintiff (CPA/expert) and Defendant – Case arbitrated
Assessment of Damages relating to timely transfer of residential property to an attorney/buyer (specific performance action).
Forensic review of closed case file and billings for attorney in response to Bar Review, criminal case
Maintenance of financial reporting for attorney/client's formerly owned grocery store business in Los Angeles
Finance Experience: Financial reporting, SEC, forecasting, budgeting and modeling, acquisitions and due diligence, public stock offerings, audit (public/IRS/regulatory), GAAP, internal controls, investments management, credit, debt restructure, country risk assessment, strategic planning
Real Estate Experience: Management of rental property and large-scale renovation, casework for HOA (Homeowners Association) board management and property management disputes, title disputes, real estate partnership disputes, lease disputes, landlord disputes, and water damage and mold disputes
Corporate Employment History: VP/CFO, Pacific Heritage Bank, Manager of Corporate Planning, Gibraltar Corp, Consultant - Financial Institutions Group of Peat Marwick, International Banking Officer, First Interstate Bank, Consultant, Bank Earnings International
Second Languages: Conversational in Spanish
Cell: 818-515-2426 Email: Slyfinance@aol.com
Expert Forensic Accountant in Los Angeles, for Attorneys, Legal, Civil Litigation, Divorce, Family Law, Insurance Claims, Insurance Defense, Bankruptcy, Estate Litigation
Credentials/Education:
CPA – California (License # 104313)
Resident Insurance, Life-Only Accident & Health, California (License # 0G90283)
MBA, UC Berkeley, Finance/International Economics (1985), BS, UC Berkeley, Accounting/ Finance (1981)
Summary of Expert Background:
C.P.A., M.B.A. - Owner of freelance expert forensic and investigative accounting business serving attorneys, other expert firms, individuals and an insurance group. Civil case exposure includes fraud, breach of contract, negligence, intellectual property infringement, wrongful termination or death, and personal injury / accident, within diverse sectors such as government agency, defense, manufacturing and distribution, retail, banking, insurance and real estate. Have served as designated expert, including providing testimony as expert at Deposition and by written Report and/or Declaration. Have prepared, and been qualified to testify as expert witness in various Courts.
Expert Case Experience: (Review and analysis of all form of corporate/individual financial records, legal pleadings, deposition testimony, discovery responses, or other evidence; calculation of economic damages, lost profits and lost earnings; assistance in preparing discovery demands; preparation of expert reports; rebuttal of opposing expert findings; provision of testimony as needed):
Partnership Disputes:
For Plaintiff (broker/partner), versus developer/co-partner, estimated Damages (unfair dealings and lost profits on partnership LLC interests in commercial land acquisition/development deals) – Case settled
For Plaintiff (minority partner/ owner of commercial office building) versus majority partner/co-owner and property manager, estimated cash outflows from partnership due to speculative securities investments and assessed propriety of financial reporting during discovery phase. Prepared written expert Declaration for Court and testified as expert re: damages at Deposition - Case pending
For Defendant (investor/partner) versus investor/co-partner, estimated damages and cash equalization amounts in connection with dissolution of partnership (unfair dealings and lost profits on deeds and excess proceeds acquired via county tax sales and adverse possessions) – Case settled
For Surviving spouse (of deceased partner) versus surviving partners of a restaurant partnership, due diligence review of restaurant operations and cash flows to assist attorney in securing partnership profit sharing agreement (buyout dispute in absence of key-person life insurance) - Case settled
Breach of Contract and Fiduciary Duty, Negligence:
For Expert for Defendant (property manager) versus Home Owners Association (HOA), estimated Damages (breach of accounting duties and conversion of records) – Per expert, settled
For Plaintiff (Hispanic Church Pastor) versus commercial landlord, estimated Damages and Lost Earnings (loss of congregation due to uncorrected water damage and mold) – Settled
For Plaintiff (Buyer/Borrower) versus Appraisal company, estimated loan and other related Damages resulting from Appraiser errors, residential purchase – Settled
For Plaintiff (accounts receivable financing company) versus hospital operator, preliminary review of board minutes, public filings, billing and medical records (interference with performance of contract to sell patient receivables) – Case Settled
Valuation / Bankruptcy
For Defendant (majority shareholder & CEO of bankrupt former sub-prime lender) vs. minority shareholder, valuation analysis to rebut opposing expert’s valuation report (dispute re: value of business operations sold prior to bankruptcy) - Testified as expert at Deposition - Ruled in favor of defendant on Summary Judgment; subsequent related bankruptcy case also ruled in favor of defendant
For Plaintiff (appellant seeking to overturn discharge of debtor ruling) vs. debtor, review of debtor
records and preparation of written Expert Declaration for Court (federal bankruptcy case) – Dismissed
Fraud, Misappropriation, Misrepresentation:
For Defendant (owner of residential property accused of fraudulently obtaining title) versus former owner of same property, estimated damages with respect to defendant’s counter-claim (breach of oral agreement, fraud and quiet title case) – Pending
For major Insurer (national casualty underwriter) versus Claimant, interfaced between claimant/attorney and insurer to limit payout (unsupported claim re: lost income on vacation rental property damaged by water intrusion) – Claim settled with reductions
For elderly Plaintiff (founder, charitable foundation) versus former CFO, assisted attorney in various pre-trial work, including estimating Damages (alleged misappropriation of personal and foundation assets and elder abuse) – Jury found for defendant
For Plaintiff (patient hospitalized under Section 5150), traced and analyzed cash flows within Plaintiff’s securities portfolio, determined losses suffered due to mismanagement by sibling acting under POA –Case pending
Accident, Product-Defect, Personal Injury:
For Plaintiff (former CEO/owner of a jewelry retail business and real estate investment and management corporation) vs. commercial landlord, calculated lost earnings and lost business profits resulting from mold related injuries suffered by business owners (uncorrected water damage and mold) – Testified as expert at Deposition - Settled during jury selection phase of trial
For Hispanic Plaintiff (Owner-Operator Trucker, victim of long haul trucking accident), lost profits analysis and assistance at Mediation (personal injury) – Two separate trucker cases, both settled
For Plaintiff (actress/impersonator) versus national beverage manufacturer, estimated Lost Earnings (damage to vocal chords and career, product defect injury) – Testified as expert at Deposition - Settled
Intellectual Property/Antitrust:
For Expert for Defendant (prominent foreign beverage manufacturer and its U.S. distributor) versus international competitor, assistance in rebuttal of opposing expert report, including reasonable royalty rebuttal (trade dress infringement case) – Per expert, Court found trademark was infringed but awarded no monetary damages
For Expert for Plaintiff (government defense/military equipment provider) versus former sub-contractor, assistance in estimating Damages (theft of trade secrets) – Per expert, Settled
For Expert for Co-Plaintiffs (10 independent service operators) versus national energy systems manufacturer, assistance in preparation of expert report (anti-competitive lock-out software) - Per expert, Settled
Wrongful Termination, Wrongful Death:
For Expert for Defendant (government housing agency) versus terminated employee/attorney, analysis of Deposition testimony / other evidence to limit Damages/Lost Earnings (whistle-blower/fraud related case) – Per expert, jury found for plaintiff yet awarded a significantly reduced damage amount
For Plaintiff - Preliminary determination of Damages suffered by estate due to prescription drug-related wrongful death, including lost earnings of deceased and surviving spouse, and other damages – Settled
Family Law:
For Respondent (husband) – traced and analyzed cash flows to determine cash available for support derived from spouse’s window and door business, identified misrepresentations on spouse’s Income/Expense Declarations, and prepared written expert Declaration for Court
For Petitioner (wife) – drafted subpoena demands for attorney to serve discovery on Respondent - controlled technology startup, reviewed opposing expert’s appraisal report on same business
For Petitioner (wife) –determined income of spouse derived from executive stock option plans
For Respondent (wife) – traced and analyzed cash flows to estimate marital cash outflows resulting from spouse’s on-line securities trading business
Other Attorney Assistance:
Due diligence of target legal/technology subsidiary of insolvent pubic parent company, for attorney’s successful business acquisition of same subsidiary
For Defendant/Respondent (in a billing dispute with the retained CPA/expert on a family law matter), reviewed CPA/expert’s report, findings and related billings, consulted with attorney prior to arbitration re factors (in support of and against) both Plaintiff (CPA/expert) and Defendant – Case arbitrated
Assessment of Damages relating to timely transfer of residential property to an attorney/buyer (specific performance action).
Forensic review of closed case file and billings for attorney in response to Bar Review, criminal case
Maintenance of financial reporting for attorney/client's formerly owned grocery store business in Los Angeles
Finance Experience: Financial reporting, SEC, forecasting, budgeting and modeling, acquisitions and due diligence, public stock offerings, audit (public/IRS/regulatory), GAAP, internal controls, investments management, credit, debt restructure, country risk assessment, strategic planning
Real Estate Experience: Management of rental property and large-scale renovation, casework for HOA (Homeowners Association) board management and property management disputes, title disputes, real estate partnership disputes, lease disputes, landlord disputes, and water damage and mold disputes
Corporate Employment History: VP/CFO, Pacific Heritage Bank, Manager of Corporate Planning, Gibraltar Corp, Consultant - Financial Institutions Group of Peat Marwick, International Banking Officer, First Interstate Bank, Consultant, Bank Earnings International
Second Languages: Conversational in Spanish
