Professionals

Our Team of Expert Witnesses and Forensic Accountants

Founding Principal:

Tiffany Tso, CPA/ABV, CFF, CFE

Tiffany's experience covers a range of services in the fields of forensic accounting and business valuation. Her experience includes civil litigation, family law, business valuation, trust accountings, fraud investigation, criminal matters, and CPA professional liability matters, including expert witness testimony in deposition and trial.

She holds several professional designations tailored to provide the specific expertise needed for her areas of practice. Each of these designations (listed below) is attained only through rigorous testing and experience criteria, as well as ongoing required training in this specialized field.

CPA Certified Public Accountant (California)
CFF Certified in Financial Forensics (AICPA)
ABV Accredited in Business Valuation (AICPA)
CFE Certified Fraud Examiner (ACFE)

Tiffany also holds a Bachelor of Arts in Economics degree from the University of California at Los Angeles (UCLA). She is fluent in verbal and written Mandarin and Cantonese and familiar with various other regional dialects of China.

Family Law
In connection with marital dissolution matters, Ms. Tso provides a variety of services including business appraisal, income available for support and marital standard of living analyses, apportionment calculations (Pereira/Van Camp, Moore/Marsden/Branco, Hug), separate property tracings, hidden income analysis, and fund tracings.

She is experienced with all forms of reimbursement, such as FC2640 claims, Watts credits, and Epstein credits. She is often used in a settlement context, preparing disclosures and property settlement worksheets and equalization payment calculations, but she also provides expert witness testimony when the parties cannot find the "middle ground."

In her prior role with a top ten accounting firm, Tiffany was involved in a wide range of marital dissolution matters ranging from small one-person businesses to billion-dollar estates.

Business Valuation
Ms. Tso has substantial experience in the valuation of fractional interests in family limited partnerships and LLCs used to hold real estate and/or marketable securities, as well as the valuation of operating companies in the manufacturing, retail, service, professional, wholesale, and other industries. These valuations are used for estate and gift tax planning and tax filings, divorce, owner disputes, and various other purposes.

Economic Loss/ Damage Calculations (Personal and Business)
In connection with personal injury, wrongful death, and wrongful termination lawsuits, Ms. Tso provides detailed, supportable calculations of lost earnings, including consideration of benefits and mitigating factors such as replacement earnings and saved consumption of a decedent.

In the area of business litigation, Ms. Tso's experience includes breach of contract, trademark/patent infringement, alter-ego, and de facto merger analyses, among other areas.

Trusts
Ms. Tso is experienced both in the production of complex trust accountings and as the "opposing expert" challenging the accuracy of disputed trust accountings involving several millions of dollars worth of assets.

Criminal Defense
Ms. Tso is a member of the Expert Witness Panel for criminal cases for the Superior Court of California, and she has provided forensic accounting support for criminal matters in Los Angeles and Riverside Counties.

Associations and Memberships
Tiffany is a member of the American Institute of Certified Public Accountants, the AICPA Forensic and Valuation Services Section, the Association of Certified Fraud Examiners, the Los Angeles County Bar Association, and she is a past volunteer with the San Gabriel Valley Bar Association Pro Bono Clinic and Pepperdine Attorney Training Seminars. Tiffany is also the current secretary of the Los Angeles Estate Planning Council.

Founding Principal:

e83cb287c6abefe49c14583767ace1524b5f4377_s2_n1

Jeff Freeman, CPA, CFE

Jeff has over 20 years of experience in the fields of forensic accounting and business valuation. His experience includes civil litigation, family law, business valuation, trust accountings, fraud investigation, and criminal matters, including expert witness testimony in deposition and trial.

Jeff has been licensed as a certified public accountant in California since 1995 and was certified as a fraud examiner by the prestigious Association of Certified Fraud Examiners (ACFE) in 1998.

CPA Certified Public Accountant (California)
CFE Certified Fraud Examiner (ACFE)

Jeff also holds a bachelor of arts in economics degree from the University of California at Santa Barbara (UCSB).

Family Law
Mr. Freeman is experienced in all areas of divorce-related accounting and finance, such as: business appraisal, income available for support and marital standard of living analyses, apportionment calculations (Pereira/Van Camp, Moore/Marsden/Branco, Hug), separate property tracings, hidden income analysis, and fund tracings.

He is experienced with all forms of reimbursement, such as FC2640 claims, Watts credits, and Epstein credits. He has played a central role in numerous litigated and mediated divorce matters, large and small. Jeff brings a no-nonsense approach to divorce matters, focusing on helping clients and attorneys make informed cost/benefit decisions for maximum benefit.

Business Valuation
Mr. Freeman has valued hundreds of businesses, including fractional interests in Family Limited Partnerships and LLCs used to hold real estate and/or marketable securities, as well as the valuation of operating companies in the manufacturing, retail, service, professional, wholesale, and other industries. These valuations are used for estate and gift tax planning and tax filings, S corporation elections, divorce, owner disputes, and various other purposes.

Economic Loss/ Damage Calculations (Personal and Business)
In connection with personal injury, wrongful death, and wrongful termination lawsuits, Mr. Freeman provides detailed, supportable calculations of lost earnings, including consideration of benefits and mitigating factors such as replacement earnings and saved consumption of a decedent.

In the area of business litigation, Mr. Freeman's experience includes breach of contract, trademark/patent infringement, alter-ego, and de facto merger analyses, among other areas.

Trusts
Mr. Freeman is experienced both in the production of complex trust accountings and as the "opposing expert" challenging the accuracy of disputed trust accountings involving several millions of dollars worth of assets.

Associations and Memberships
Jeff is a member of the Association of Certified Fraud Examiners, a former instructor in business valuation for the CalCPA Education Foundation, and has lectured on various family law and other forensic accounting matters.

707848085ecd6249d5752b0450aed523428a3fe8_s2_n1

Tommy Liu, E.A.

Tommy is licensed as an enrolled agent. Enrolled agents (EAs) are America's tax experts. EAs are the only federally licensed tax practitioners who specialize in taxation and also have unlimited rights to represent taxpayers before the IRS. Tommy also holds a bachelor of science degree from the University of California at Los Angeles (UCLA) with a major in computer science and engineering.

Mr. Liu specializes in the area of business and personal taxation and trust accountings.

Jenny Wu

Jenny's career began in the field of electrical engineering, having earned a bachelor of science degree in electronics and information systems from Gui Zhou University in China. After working as an electrical engineer for several years, Jenny found her true area of interest was in the field of accounting. She attended the University of California Los Angeles (UCLA) and obtained her certificate in accounting.

She also attended formal training in the preparation of income tax returns. Jenny recently completed her master’s in accounting and is pursuing her certified public accountant license. Jenny is fluent in written and verbal Mandarin and Cantonese, and she has experience as both a language instructor and a translator of business records.

Ms. Wu specializes in the areas of litigation support, family law, trust accountings, and tax preparation for businesses and individuals.

Wendy Liu

Wendy holds a bachelor of arts degree from the University of California at Berkeley (UCB), with a major in applied mathematics. Wendy specializes in litigation support, family law forensic accounting, and preparation of business and individual income tax returns. Wendy is fluent in written and verbal Mandarin and Cantonese and has experience as a translator of business records.