Partner Steven Boyles Offers Insight on When to Engage a Damages Expert

Forensic and Financial Consulting Services Group Partner Steven Boyles authored an article for the California legal publication The Recorder, outlining the benefits to attorneys in engaging a damages expert in the very early stages of an economic damages case. In the article Boyles explains that getting a damages expert involved from the discovery stage of the case onward will be the most efficient and effective for attorney and client.

Read the full article here.

Hemming Morse Pulls Together to Assist Victims of Devastating Lake County Valley Fire

We would like to thank our generous employees for contributing to our firmwide effort to provide support for our Northern California neighbors who have been affected by the recent and tragic Valley Fire. On Friday, October 2, the San Francisco Business Times published a column recognizing various Bay Area companies, including Hemming Morse, for grants made to help victims of the Northern California fires. We are proud to be part of this supportive business community.

Jodie Rolih Returns to Hemming Morse’s Forensic and Financial Consulting Services Group

Hemming Morse is pleased to welcome back Principal Jodie Rolih. Having previously spent 11 years at Hemming Morse, Rolih returns to the firm following two years as a principal with Morse Wittwer Sampson, LLP. She will be based in Hemming Morse’s Fresno office.

“Jodie is well known and respected throughout the Central Valley for her client-driven approach to litigation support and business consulting matters. It has been a seamless transition bringing her back to the Hemming Morse team, and we are all looking forward to working with her again,” said Managing Partner Greg McKinnon.

Practicing for more than 26 years, Rolih is an experienced forensic accountant who focuses on litigation support and forensic and business consulting. Her practice includes calculating economic damages and conducting fraud investigations in a wide variety of industries. Rolih has worked on behalf of clients in disputes including business interruption, contract issues, large family partnerships, white collar crime, insurance fraud and personal injury, including lost wages. She has testified in both trial and deposition.

“I am thrilled to be back at Hemming Morse, serving a diverse range of clients and working alongside my incredibly bright colleagues and friends,” said Rolih. “I look forward to providing previous and existing clients a full range of forensic accounting and business support services.”

Demonstrating dedication and commitment to her industry, Rolih is a Certified Public Accountant (CPA) and is Certified in Financial Forensics (CFF). She is a member of the American Institute of Certified Public Accountants (AICPA) and the Economic Damages and Fraud sections of the California Society of Certified Public Accountants (CalCPA). Rolih previously served as a board member for the Fresno chapter of the CalCPA and held several leadership positions, including chapter president. She earned her B.A. from the University of California, Santa Barbara (1988).

Stuart Harden and Claudia Stern Offer Insight on Lost Profits Evaluations for

Partner Stuart Harden and Principal Claudia Stern were recently published on on the topic of evaluating lost profits claims stemming from the breach of a vendor contract. In the article, Harden and Stern discuss a unique case they were recently involved in, offering advice for attorneys in working with a forensic expert to correctly and effectively calculate damages. Read the full article here.

Megan Cafferkey and Dan Ray Author Article for Law360 on Fraud Investigations

Manager Megan Cafferkey and Partner Dan Ray offered their insights to legal news website Law360 on how attorneys can best work with forensic accountants to conduct an efficient and effective fraud investigation. The article explains the various types of internal fraud, offering tips for facilitating complete document requests as detailed analysis by the forensic expert in these investigations is critical. Read the full article here.

Hemming Morse Partner Steven Boyles Named Co-chair of Worldwide Accounting Alliance Speciality Group

Hemming Morse, LLP Forensic and Financial Consulting Services Partner Steven Boyles has been appointed co-chair of the Forensic Accounting & Litigation Support Specialty Group of The International Accounting Group (TIAG), a worldwide alliance of independent accounting firms.

TIAG is a global accounting industry organization boasting membership of more than 115 firms in more than 65 countries. TIAG members are recognized leaders in their field, marked by standards of deep experience and dedication to client service. The organization is part of the broader TAG Alliances, which includes: TAGLaw, one of the five largest global legal alliances; TAG Strategic Partners (TAG-SP), whose membership is made up of an international group of businesses; and TAG Foundation, a charitable entity. The role of TIAG’s Forensic Accounting & Litigation Support Specialty Group is to promote the forensic accounting expertise of its members to all TIAG and TAGLaw members and to set up a network of forensic experts.

Boyles works with clients and counsel on the investigation, evaluation and quantification of economic damages related to complex business disputes. He also has extensive experience performing valuations of closely-held businesses and business assets in both litigation and consulting settings. His experience encompasses a diverse range of litigation matters, including those involving intellectual property infringement and misappropriation, shareholder and partnership disputes, post-acquisition claims, securities litigation, royalty disputes and other forensic and fraud investigations stemming from contract and tort claims.

Boyles maintains a number of professional designations, including Certified Public Accountant (CPA), Certified in Financial Forensics (CFF), Accredited in Business Valuation (ABV), and Accredited Senior Appraiser (ASA). In addition to his involvement with TIAG, Boyles serves on the steering committee for the California Society of Certified Public Accountants Forensic Services Section and is chair of the San Francisco Chapter. He earned his B.S. in Accounting from the University of South Florida.

Jim Andersen Interviewed By The North Bay Business Journal

Partner Jim Andersen was recently interviewed by the North Bay Business Journal for its April 13, 2015 succession planning issue. In the article, Jim offers his insights and expertise into successfully transitioning a family business when the founders decide to retire, whether that be to an inside employee, outside entity, or another family member. To read the full article, please click here.


Hemming Morse announces the elevations of Megan Cafferkey, Shannon McKinnon, Julie Oleinikova and Tatyana Shtyrkova to managers. All four women are members of the firm’s Forensic and Financial Consulting Services Group. Cafferkey, Oleinikova and Shtyrkova work out of the firm’s headquarters in San Francisco and McKinnon is based in Hemming Morse’s Chico, Calif. office.

“Megan, Shannon, Julie and Tatyana are critical components of our forensic and financial consulting services offerings, and their promotions are well-deserved,” said Managing Partner Greg McKinnon. “Our clients – and internal team – will continue to benefit from their deep experience and broad expertise as they take on their new roles.”

Cafferkey provides litigation consulting and financial analyses for a variety of matters involving fraud, embezzlement, economic damages, partnership disputes and securities class actions. She is a member of the California Society of Certified Public Accountants (CalCPA) and Association of Certified Fraud Examiners (ACFE). Cafferkey earned her B.S. from St. Mary’s College of California (2007).

McKinnon’s practice focuses on litigation consulting, with a primary emphasis on construction and real estate matters. She is a Certified Fraud Examiner (CFE) and earned her B.A. from California State University, Chico (1990).

Oleinikova has extensive experience assisting clients in securities litigation and forensic accounting cases. Her practice involves fraud audit and investigations, risk management, e-discovery, Foreign Corrupt Practices (FCPA)/UK Bribery Act and regulatory compliance, Sarbanes-Oxley Act (SOX) and Generally Accepted Accounting Principles (GAAP) compliance and integrity due diligence. She is a member of CalCPA, ACFE and is a volunteer with Tax-Aid. Oleinikova earned her B.S. from Brigham Young University (2002).

Shtyrkova has more than ten years of experience assisting clients across a wide variety of industries on matters including, securities litigation, FCPA, accountants’ professional liability and general damages. She is a member of the American Institute of Certified Public Accountants (AICPA), ACFE, the Bar Association of San Francisco (BASF), and CalCPA, where she holds various leadership positions. Shtyrkova holds the Chartered Global Management Accountant (CGMA) designation from AICPA and is a graduate of CalCPA’s Emerging Leaders Program. She earned her B.A. from the University of California, Santa Barbara (2008).

Hemming Morse’s Dan Ray Shares Experience as Independent Monitor with California Lawyer

Partner Dan Ray is quoted in California Lawyer’s December cover story, “The Secret Life of Corporate Monitors.” The piece explores the federal government’s use of deferred prosecution agreements (DPAs), allowing companies to avoid indictment in exchange for payment of fines and the promise to reform. Ray relays his experiences working with the DOJ and SEC and serving as an independent monitor for companies entering into such agreements.