Professionals

Christian Tregillis
CPA, ABV, CFF, CLP
213-222-0888
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Christian Tregillis is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. With more than 25 years of experience, he performs financial, economic, accounting, and valuation analyses and investigations, often in the context of disputes or transactions, including the negotiation of IP licensing agreements.

Chris has testified as an expert witness in more than 80 matters, including before state and federal courts, as well as in arbitration proceedings. His prior experience includes serving as a partner at Deloitte & Touche. Chris has served as chair of both the American Institute of Certified Public Accountants (AICPA) Economic Damages Task Force and the California Society of Certified Public Accountants (CalCPA) Economic Damages section.

SELECTED PUBLICATIONS

“Reasonable Certainty in Economic Damages Calculations,” American Institute of Certified Public Accountants Practice Aid, August 2015

“Discount Rates, Risk, and Uncertainty in Economic Damages Calculations,” American Institute of Certified Public Accountants Practice Aid, April 2012

“Differences Between Lost Profits and Diminution in Business Value as a Measure of Damages,” American Institute of Certified Public Accountants, FVS Consulting Digest, Issue 1, January 2012

“Econometric Analysis and Multiple Regression,” Chapter in Litigation Services Handbook: The Role of the Financial Expert, (Fourth Edition), with Dr. Mohan Rao, book edited by Peter Frank, Michael Wagner and Roman Weil, February 2007; also in the supplement to the third edition

SELECTED EVENTS

“Patent Damages Roundtable,” University of Southern California Gould School of Law, Intellectual Property Institute, March 2015

“Interpreting and Reconciling Recent Case Decisions: Raising the Bar on Lost Profits, Business Valuation and Intellectual Property Damages,” American Institute of Certified Public Accountants Forensic and Valuation Services Conference, November 2013

“Hot Issues in Reasonable Royalty Patent Damages” (topics led: The Use of Surveys and Demand Curves, and The Use of Settlement Agreements), University of Southern California Gould School of Law, Intellectual Property Institute, March 2011

“Reasonable Royalties and Apportionment of Value: Part 2 (Royalty Stacking),” California Society of Certified Public Accountants and Los Angeles Intellectual Property Lawyers Association, IP Damages Institute, November 2010

“The Forensic Accountant’s Role in Claims of Alter-Ego, Successor Liability, and Fraudulent Transfers,” California Society of CPAs, Economic Damages Section Meeting, October 2006

“Valuation of Intellectual Property,” California State Bar Intellectual Property Law Section, Intellectual Property Institute, November 2004

OFFICES

Los Angeles


AFFILIATIONS

American Institute of Certified Public Accountants
- Past Chair and current member, Economic Damages Task Force
- Past Member, Forensic & Litigation Services Committee

California Society of Certified Public Accountants
- Member, Steering Committee for Forensic Sections
- Past Chair, Economic Damages Section

Certified Licensing Professionals
- Co-Chair, Exam Development and Maintenance Committee


EDUCATION

University of Chicago, M.B.A., Finance and Accounting, 1993

Occidental College, A.B. (with Distinction), Economics, 1989