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Tim has more than 20 years of experience providing accounting audit litigation and regulatory consulting services to clients. He has managed audits of large diversified multi-location public companies regulated by the SEC. Tim's experience includes assisting clients in preparing registration statements and other filings preparing comfort letters to underwriters due diligence researching complex accounting and financial reporting issues and directly interfacing with the Federal Communications Commission and Federal Energy Regulatory Commission staff to resolve client issues.
Professional Experience
Prior to joining Huron Tim was a principal at Arthur Andersen LLP. Representative examples of Tim's engagement experience include:
Assisted a Fortune 100 corporation in defense related to breast implant litigation. Work included breast implant product profitability analysis and analysis of the company's corporate structure to address corporate veil issues.
Involved in several purchase price disputes in several industries. Work included development and analysis of working capital amounts to determine whether they are recorded in accordance with generally accepted accounting principles consistently applied. Work has also included development of direct and rebuttal reports related to the working capital amounts.
Assisted legal counsel in a special investigation conducted on behalf of the Audit Committee of a large telecommunications company to determine the causes of the company's restatement of its financial statements. Work included review of key transactions documents and the conduct of interviews with key personnel.
Analyzed natural gas costs of a hospital in connection with a lawsuit against a natural gas broker. Our work consisted of procedures to determine consistency of the broker's pricing practices and to determine the accuracy of gas cost savings claimed by the broker.
Analyzed a US airline's accounting for maintenance costs and assisted in the development of an expert report in connection with a Securities Act of 1934 lawsuit.
Performed litigation support analysis on behalf of two wireless affiliates of a major PCS carrier in connection with a breach of contract dispute. Analysis included review of affiliate transactions to determine whether the transactions were in accordance with the applicable affiliate agreements.
Assisted various electric and gas utilities defend their rates before the public utility commissions in Texas Minnesota Indiana and Ohio. Work included expert testimony development and support fixed known and measurable adjustment determination and support and development of a computer model to easily calculate and update revenue requirements.
Developed a cost allocation manual for a Midwest electric utility which was a requirement of the state's electric deregulation legislation and addressed cross-subsidization concerns brought by unbundling electric rates.
Performed an analysis of a Regional Bell Operating Company's ("RBOC") shared and common costs attributable to retail and wholesale service including unbundled network elements. Costs were developed pursuant to the requirements of Section 251 and 252 of the Telecommunications Act of 1996. Work included development of expert testimony and presentation of our analysis to public utility commission staffs.
Assisted in the conduct of time and motion studies at an RBOC to measure the labor activities associated with service order and provisioning process related to unbundled network elements.
Performed an operational review of a local telephone company and assisted in developing an action plan to address the issues discovered. Procedures included analysis of intercompany services to determine whether appropriate pricing and allocation procedures were in place.
Education & Certifications
Bachelor of Arts in Accounting and Business Administration Carthage College Kenosha WI
Certified Public Accountant
Professional Associations
Member American Institute of Certified Public Accountants
Member Illinois Certified Public Accountants Society
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