Certified Public Accountant | Certified Fraud Examiner |
Certified Valuation Analyst | Certified in Financial Forensics |
Certified Divorce Financial Analyst®

Forensic Accounting • Fraud Examination • Business Valuation • Litigation Support
Michael A. Ross, CPA, P.C. provides forensic accounting, fraud examination, business valuation, and litigation support services to attorneys, businesses, government agencies, and individuals involved in complex financial matters.
Drawing on decades of experience in accounting, valuation, financial analysis, and investigations, our firm quantifies economic issues and develops independent opinions supported by recognized professional methodologies.
Whether the engagement involves marital dissolution, shareholder disputes, allegations of fraud or misappropriation, commercial litigation, business valuation, or economic damages, we strive to provide objective financial analyses and clearly articulated conclusions that help counsel, clients, and the court understand and evaluate complex financial issues.

Financial Analysis That Withstands Adversarial Scrutiny
Our practice is founded on the principle that objective financial evidence should be developed through disciplined investigation, recognized methodologies, and independent professional judgment. Every opinion we render is supported by documented analysis and communicated in a manner that is understandable to attorneys, clients, judges, arbitrators, and juries.
Our reports are prepared with the expectation that they may be scrutinized by opposing experts, presented to the court, and relied upon in resolving significant financial disputes. Such disputes are often decided not by the volume of records produced, but by the quality of the analysis applied to those records.
We recognize that litigation presents unique challenges. Discovery is often incomplete, accounting records may be inconsistent, and financial information may span multiple entities, jurisdictions, or years. Our role is to organize complex financial information, identify the issues that matter, and present conclusions that are analytically sound and properly communicated.
Whether engaged during the early stages of litigation or shortly before trial, we strive to provide financial analyses that assist counsel in developing strategy, evaluating claims, presenting evidence, and negotiating settlements.

Litigation Consulting: Financial Expertise Throughout the Litigation Process
Complex litigation frequently requires more than technical accounting knowledge. It requires an advisor who understands the interaction between financial evidence, legal theories, procedural deadlines, and courtroom presentation.
Our litigation consulting services are designed to support counsel throughout every phase of the dispute resolution process, including:
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Preliminary financial assessments
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Discovery planning and document analysis
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Identification of relevant financial issues
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Evaluation of opposing expert opinions
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Damage calculations
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Business valuation analyses
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Asset tracing and source-of-funds investigations
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Financial statement reconstruction
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Preparation of expert reports
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Assistance with deposition strategy
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Trial preparation and testimony
We work collaboratively with counsel while maintaining the independence required of a financial expert.

Financial Investigations: Following the Financial Evidence
Financial transactions rarely exist in isolation. Bank records, accounting systems, tax returns, corporate records, brokerage statements, and electronic communications frequently reveal patterns that are not apparent when documents are reviewed individually.
Our investigative approach focuses on reconstructing financial activity through detailed analysis of available evidence. By tracing the movement of funds and reconciling information from multiple sources, we help identify significant transactions, quantify financial impacts, and evaluate competing financial narratives.
Our analyses are grounded in the financial records, supported by recognized professional methodologies, and communicated with the clarity and precision to assist counsel, clients, and the court evaluate complex financial matters.
Representative investigations include:
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Alleged misappropriation of assets
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Breach of fiduciary duty
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Fraud and embezzlement
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Hidden income and assets
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Identify theft, impersonation scams, Ponzi schemes
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Related-party transactions
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Shareholder disputes
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Business expense analyses
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Reconstruction of incomplete accounting records
Each engagement is tailored to the unique facts and issues presented by the matter.

Business Valuation: Independent Valuation Opinions for Complex Matters
Business valuation requires more than the application of formulas or industry multiples. Meaningful valuation opinions require an understanding of the company's operations, financial performance, industry conditions, economic environment, and the purpose for which the valuation is being performed.
Our valuation analyses incorporate recognized valuation methodologies and are prepared in accordance with applicable professional standards. We evaluate financial and operational information to develop opinions that are objective, well-supported, and appropriate for the circumstances of each engagement.
Valuation engagements include:
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Shareholder and partnership disputes
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Marital dissolution
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Buy-sell agreements
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Estate and gift tax planning
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Business succession
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Mergers and acquisitions
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Financial reporting
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Minority and controlling ownership interests

Family Law Financial Consulting: Financial Analysis in High-Asset Marital Dissolutions
Family law matters involving significant assets often require extensive financial analysis beyond the preparation of standard financial disclosures.
Our practice assists attorneys and clients in identifying, characterizing, tracing, and valuing marital and separate property interests. We analyze business ownership interests, investment accounts, real estate transactions, and complex compensation arrangements to provide a comprehensive understanding of the marital estate.
Representative analyses include:
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Separate and community property tracing
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Moore/Marsden analyses
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Family Code reimbursement claims
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Business valuations
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Income available for support
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Cash flow analyses
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Executive compensation
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Stock options and restricted stock
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Cryptocurrency and digital assets
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Financial lifestyle analyses

Experience That Extends Beyond Traditional Accounting
Clients retain our firm because complex financial disputes require a combination of technical accounting expertise, investigative skill, valuation knowledge, and the ability to communicate financial conclusions effectively.
Our work is distinguished by:
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Independent professional judgment
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Thorough documentation
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Analytical rigor
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Clear written communication
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Practical recommendations
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Responsiveness to litigation schedules
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Adherence to recognized professional standards
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Commitment to objectivity
Every engagement receives the direct attention of an experienced financial professional committed to producing work that is accurate, credible, and defensible.

Serving Attorneys, Businesses, Individuals, Fiduciaries
Our clients include law firms, closely held businesses, publicly traded companies, trustees, fiduciaries, government agencies, financial institutions, and individuals involved in complex financial disputes.
While the circumstances of each engagement differ, our objective remains the same: to provide independent financial analyses that assist decision-makers in resolving complex financial issues with confidence.
From early case assessment through expert testimony, we are committed to delivering professional services that meet the highest standards of analytical quality and professional integrity.

Professional Affiliations
American Institute of Certified Public Accountants (AICPA) Forensics & Valuation Section
Association of Certified Fraud Examiners (ACFE)
National Association of Certified Valuation Analysts (NACVA)
Institute of Divorce Financial Analysts (IDFA®)

Contact Us
Orange County, CA Office
7545 Irvine Center Drive, Suite 200
Irvine, CA 92618
(by appointment)
Telephone: (949) 791-9930
Email: info@marpccpa.com
Dallas, TX Office
101 E. Park Blvd., Suite 600
Plano, TX 75074
(by appointment)
Telephone: (214) 929-7526
Email: info@marpccpa.com