Gould & Pakter Associates, LLC Partners Qualify for AICPA's 'Certified in Financial Forensics (CFF)' Credential

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Lee A. Gould, CPA, JD, CFE, CFF and Michael D. Pakter, CPA, CFE, CIRA, CA, CFF, managing members in the firm Gould & Pakter Associates, LLC, have qualified for the American Institute of Certified Public Accountants (AICPA) new Certified in Financial Forensics (CFF) credential.

Gould & Pakter Associates, LLC

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Lee A. Gould, CPA, JD, CFE, CFF and Michael D. Pakter, CPA, CFE, CIRA, CA, CFF, managing members in the firm Gould & Pakter Associates, LLC, have qualified for the American Institute of Certified Public Accountants (AICPA) new Certified in Financial Forensics (CFF) credential.

The governing Council of AICPA authorized the creation of a new CPA specialty credential of Certified in Financial Forensics in May 2008. The credential recognizes specialized forensic accounting expertise with the core knowledge and skills for CPA practitioners specializing in forensic accounting.

The credential combines fundamental and specialized forensic accounting skills with core competencies of a CPA. These skills are imperative in effectively investigating disputes that include bankruptcy and insolvency; economic damages; family law; fraud investigations; litigation support; shareholder disputes and valuations. To qualify, a CPA must be an AICPA member in good standing, have at least five years of experience in practicing accounting, and meet minimum requirements in relevant business experience and continuing professional education.

Mr. Gould has over 25 years of experience and specializes in performing valuations of closely held businesses, financial damages determination and forensic accounting investigations. He performs lost profit and financial damages calculations in commercial litigation matters including breach of contract and business interruption claims. He has provided litigation consulting services in a variety of industries including manufacturing, distribution, retail, construction, financial services, professional service corporations and real estate.

Mr. Gould is a member of the Board of Directors of the Gastro Intestinal Research Foundation, Illinois CPA Society where he is currently serving as Senior Vice Chairperson, and is a member of the American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, American Society of Appraisers, American Bar Association, Illinois State Bar Association and the Chicago Bar Association.

Mr. Pakter has 30 years experience in providing financial analysis, forensic accounting and investigative services in diverse engagements and industries. He has submitted Expert Reports in several jurisdictions, testified in Federal and Bankruptcy Courts and made presentations in public hearings and alternative dispute resolution forums. Mr. Pakter has been recognized as an expert in financial analysis. He has experience in financial analysis of disputed financial information and transactions in commercial litigation, conducting internal investigations and investigating fraudulent financial transactions.

Mr. Pakter is a member of the American Institute of Certified Public Accountants, Illinois CPA Society, Association of Certified Fraud Examiners, Association of Insolvency and Restructuring Advisors, Chicago International Dispute Resolution Association and the Turnaround Management Association.

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