I have more than 40 years of experience in accounting, forensic accounting, financial analysis, financial forensics, business economics, fraud examinations and investigations, including more than 20 years of experience in economic damages and business valuations. I am a Certified Public Accountant, registered and licensed in the State of Illinois. The American Institute of Certified Public Accountants has recognized me as additionally Certified in Financial Forensics and Management Accounting. I earned the National Association of Certified Valuators and Analysts Certified Valuation Analyst designation and its Master Analyst in Financial Forensics designation. The Association of Insolvency and Restructuring Advisors has awarded me its Certified Insolvency and Restructuring Advisor certificate and its Certification in Distressed Business Valuation. I am a Certified Fraud Examiner and I earned a Chartered Accountant credential. Courts and arbitral bodies have recognized me as an expert in accounting, financial analysis, financial forensics, economic damages, business valuations and business economics.

Courts and arbitral bodies have recognized me as an expert in economic damages, accounting, financial forensics, financial analysis and business economics. For illustrative purposes only, my expertise could be broken down into the following areas: Economic Damages (lost profits/earnings, business interruption, actual compensatory and other economic damages); Commercial Litigation Support (discovery assistance, evidence/deposition/trial binders, testimony and litigation support); Forensic Accounting (financial forensics, analysis of transactions/balances and reconstructing accounting books/records); Bankruptcy/Distressed Businesses (fraudulent conveyances, solvency, preferences and plan feasibility); Investigations (internal corporate investigations, fraud detection, financial reporting irregularities and employee misconduct); Valuation Analysis (contractual disputes, claims, distressed businesses, turnarounds and bankruptcy core proceedings); and Accounting Analysis (accounting books and records, internal controls, business processes and business performance).

Forensic accounting, financial analysis, financial forensics, business economics, fraud examinations and investigations, economic damages, business valuations, , expert reports, arbitrations, Valuation Issues, Financial Investigations, Fair Value Issues, Fraud Auditing, Economic Damages; Lost profits/earnings; business interruption; actual, compensatory and other economic damages; Commercial Litigation Support; Discovery assistance; deposition/trial binders; litigation support; Financial forensics; analysis of transactions/balances; reconstructing accounting books/records; Bankruptcy/Distressed Businesses; Fraudulent conveyances; solvency; preferences; plan feasibility; Investigations; Internal corporate investigations; fraud detection; financial reporting irregularities; Valuation Analysis; claims; distressed businesses; ; bankruptcy core proceedings; Accounting Analysis; Accounting books and records; internal controls; royalty audits; projections; Landlord/tenant disputes; costs of construction; common area maintenance expenses; earn outs; Cost accounting; charge backs; expense categorization; Vendor audits; program revenues/costs;

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  Michael D. Pakter

  205 West Wacker Drive #918, Chicago IL 60606

  (312)229-1720

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