HSSK Group

The Role of Computer Forensics in Family Law Matters

Fri, 07 Mar 2008 22:00:00 GMT

Introduction

The effective implementation of the science of Computer Forensics can, and often is, an extremely effective method in building and collating evidence in family law matters. Many cases of custody and visitation have been solved or modified because of computer evidence recovered by a Computer Forensics expert.

Computer Forensics can assist lawyers in many areas including the recovery of financial information, decryption of passwords, recovery of instant messages and archived data for example.

In this paper, three particular areas of the investigative value of Computer Forensics in family law will be addressed;

· The Recovery of Deleted Files

· Detailed Internet History

· The Recovery of Deleted Email

Because so many families are using computers at work and in the home, the analysis of the family or spousal computer should always be considered.

Recovery of Deleted Files

During family law investigations, the recovery of deleted files can be paramount. This forensic recovery includes all file types (except email as discussed below) and can include spreadsheets, documents and financial applications.

What Happens to a Deleted File?

While most people are aware that the Microsoft Windows operating system allows the deletion of files to be reversed if the Recycle Bin is used, most users are not aware that a file that has been deleted and further deleted from the Recycle Bin (empty Recycle Bin) that the file may still be available on the computer hard drive regardless. The Recycle Bin can only hold a limited number of records, and is a FIFO stack: First In, First Out. This means that the files you delete earliest are emptied from the Recycle Bin first by Microsoft Windows when the Recycle Bin becomes full.

A computer hard drive is sectioned into millions of sectors to enable effective data storage, with each sector having its own unique address. As massive capacity hard drives are now main stream, a filing system is required to know where each file is located to allow files to be accessed when called upon. In modern computer systems running Windows XP or Windows Vista, this index is called a Master File Table (MFT).

For example, when a computer user opens Microsoft Word and attempts to open a previously created file, how does the computer system know where that files resides? Answer: The MFT works as an index and contains information regarding the actual physical sector location of all of the files stored on the hard drive. So, in this example, Microsoft Word accesses the MFT and requests the file. In turn, the MFT scans its own records (indexes) and provides the physical sector location of the file on the hard drive to the application (in this example, Microsoft Word) and the application accesses this unique address and opens the file.

Is the File Ever Deleted?

The interesting thing about this MFT system is that when a file is “deleted” all that actually happens is that changes are made to the MFT’s index entry to indicate the space occupied by this file (physical sector location) is no longer needed and is available for use. The file still resides at the very same physical sector location, but the operating system no longer knows about it. The file will stay there indefinitely, and is only truly deleted when a new file is placed into the same physical sector location by the MFT. Since standard hard drives now have capacities usually over 100GB (many millions of sectors), the chances of the same physical sector location being assigned by the MFT to store a new file are greatly reduced, making recovery of deleted files more likely by using forensically sound tools and techniques.

Internet History

The subject of Internet activity raises it’s head on many occasions during Computer Forensics investigations in relation to family law matters.

The first and most obvious way that this can be of assistance is by ascertaining exactly which websites a user has accessed. Sites visited such as www.onlinegambling.com or www.singlesdatingspace.com may indicate a certain type of online activity which may assist in collating information in relation to a person’s character or illicit actions. Other websites such as www.onlinebanking.com or www.offshoreassets.com may provide credible intelligence while investigating the possibility of hidden assets or unknown bank accounts. But the question is often posed, “Can web pages that the user has accessed be recovered?”

Temporary WebPages

As a computer user accesses websites, in the background and unknown to the user, a copy of the web page that is displayed on the screen is downloaded as a hidden file and is temporarily stored in a hidden system area of the Microsoft Windows operating system. This is not a bug in Microsoft Windows; it is in fact a feature! Microsoft intentionally implemented this function in an attempt to expedite web browsing, in the days before broadband and DSL connections were the norm. The concept is that if you have a temporary copy of the web page on your hard drive, and you return to this website, the local copy on your hard drive will be loaded instead of the online page, making access to the web page much quicker. This happens after a check is made to ensure that the web page has not changed since the temporary copy was created. If changes have occurred in the interim, the online updated version is accessed.

This feature of the Microsoft Windows operating system creates potentially important information for a family law attorney. With the correct tools and techniques, a suitably qualified and experienced Computer Forensics examiner can not only recover the local web pages that are stored in a hidden system area, but can also recover web pages that were created in this manner previously, that have since been deleted by the operating system as part of its routine maintenance.

This results in an unlimited amount of recoverable web pages (or information in relation to the web pages). Remember though, as discussed in an earlier section of this paper, deleted files are sometimes overwritten and therefore truly deleted.

Search Engine Search Terms

In addition to the recovery of deleted web pages, the search terms used in an online search engine can be recovered in much the same way. There are many instances where this information has proved crucial in investigations, particularly in relation to the intent to acquire explicit images, as well as sourcing offshore banking and locating a safe haven to store hidden assets.

Recovery of Deleted Email

In general terms, email messages can contain important information in family law matters. Whether they contain evidence of illicit behavior or secret bank accounts, email, and particularly recoverable deleted email can make or break a case. Because many email applications such as Microsoft Outlook are essentially a database, email continues to be stored after deletion until a purge at the application level is performed, or until the database becomes too large and automatic maintenance is performed by the operating system.

The database itself is similar in some ways to an MFT, in that the deleted data (in this case, email) is no longer in the database index when deleted, but still resides within the database. Computer Forensics tools and techniques provide the recovery of deleted email, bypassing the index in much the same way as the MFT can be bypassed.

Many family law matters focus on home computers where webmail may be more popular. Common web based email systems such as Yahoo.com or Hotmail.com do not in general use an application such as Microsoft Outlook to send, receive and store mail. Instead, the user simply navigates to a particular web page and logs on to the email system. The folders that are created by the user are stored on servers hosted by the email provider, not on the user’s local computer. The Internet History section of this paper discussed how web pages can be recovered. Web pages from web based email systems are not any different.

Selecting and Instructing a Computer Forensics Expert

As with any other service industry, there are usually several choices available when selecting Computer Forensic services. Selecting the right person or firm to work on your client’s behalf and providing effective instructions can be confusing if you have never engaged someone from this type of profession.

Items to Consider

Look for an examiner that has verifiable experience in family law matters. Computer Forensics examiners are engaged in many different types of cases, not all of which include family law. The advantages of choosing a firm with the relevant experience are numerous and include the awareness of the emotions of the conflicting parties. This is of particular importance when discussing evidential findings that may be upsetting to the client.

· Ensure that your Computer Forensic Expert or firm is licensed with the State of Texas as a Private Investigator, as required by Occupational Code Chapter 1702 (Private Security) http://tlo2.tlc.state.tx.us/statutes/docs/OC/content/htm/oc.010.00.001702.00.htm

· Provide specific instructions to the retained Computer Forensic Expert, and attempt to obtain a fixed fee based on the instructions. Ensure that the Computer Forensic Expert has only one point of contact. In many cases ambiguity can be caused by conflicting instructions from the attorney and the client themselves.

· Limit the scope of the investigation to what is specifically going to assist from an evidential point of view where possible.

· Ensure that you client is aware of the implications of Texas Penal Code section 43.26 in relation to certain types of explicit images http://tlo2.tlc.state.tx.us/statutes/docs/PE/content/htm/pe.009.00.000043.00.htm

· Do not let your client adopt the D.I.Y approach, or get a local I.T. friend to take a “quick look” to see what they can find. If this happens, not only does your client potentially overwrite recoverable deleted files simply by using the computer, but any evidence that may be recovered has credibility challenges immediately.

· Ensure that all items potentially containing electronic evidence are considered In addition to computer systems. This includes thumb drives, camera memory cards, Blackberrys and cell phones. In fact, any electronic device capable of storing data should be considered. Even IPods can store spreadsheets!

Summary

The implementation of a competent Computer Forensic examination can greatly benefit lawyers in family law matters. In particular, divorce cases with larger estates, complicated businesses, real estate holdings or cases with multi-jurisdictional assets can benefit from the information recoverable from deleted files, Internet history and the recovery of deleted email.

Additionally, custody and visitation matters are often resolved based on the scientific findings that a Computer Forensic expert can recover.

Finally, Computer Forensics tools and techniques ensure that all evidence is gathered in a recognized scientific manner, which is accepted by courts and tribunals worldwide. The failure to observe this may result in potential evidence being subject to authenticity questioning and ultimately disqualified.

Contact Information

David A. Greetham

Managing Director, Computer Forensics & E-Discovery Group

Hill Schwartz Spilker Keller LLC

dgreetham@hsskgroup.com

713.771.5011

About HSSK

Hill Schwartz Spilker Keller LLC (www.hsskgroup.com) is a business valuation, litigation consulting and Computer Forensics firm whose principals have been serving the corporate, legal and professional communities for over thirty years. The firm has offices in Houston, Dallas and Austin serving clients throughout the United States and internationally. The firm’s Computer Forensics laboratory in Houston is the nation’s first private Computer Forensics lab to be accredited by the American Society of Crime Laboratory Directors/Laboratory Accreditation Board (ASCLD/LAB).

7-Mar-08 5:00 PM

Medical Practice Valuations in Changing Times

noemail@hsskgroup.com — Tue, 29 Nov 2005 16:00:00 GMT

A Discussion of Key Events and Market Trends Involving Physicians, Their Practices, and the Valuation of Their Business Interests.

For more information click this link: http://hsskgroup.schipul.net/attachments/articles/64/Barbo%20Presentation%20Bernstein%20Conference%20HO.pdf

29-Nov-05 10:00 AM

Valuation Services in Litigated Matters

noemail@hsskgroup.com — Tue, 29 Nov 2005 16:00:00 GMT

A Discussion of the Nature, Requirements, and Common Challenges Regarding Expert Valuation Services.

For more information click this link: http://hsskgroup.schipul.net/attachments/articles/67/HCA%20Expert%20Witness%20Discussion.pdf.

29-Nov-05 10:00 AM

Be Careful How You Dispose of a Computer, It Can Cost You a Bundle

noemail@hsskgroup.com — Thu, 23 Jun 2005 21:00:00 GMT

Be careful of how you dispose of computers you no longer need. New rules from the FTC impose severe financial penalties for not properly disposing of computer hard drives which contain consumer credit information.

Click here to read the entire PDF addressing "New FTC Rules Impose Significant Penalties for Inappropriate Disposal of Consumer Information."

23-Jun-05 4:00 PM

Refocus Raises Equity Using HSSK Fairness Opinion

noemail@hsskgroup.com — Fri, 11 Mar 2005 19:00:00 GMT

11-Mar-05 2:00 PM

HSSK Transactions

noemail@hsskgroup.com — Thu, 10 Mar 2005 19:00:00 GMT

Click this link to see a number of tombstones highlighting some of the ways we have assisted our clients. Tombstones.pdf 1015.768 KB (1015768 bytes)

10-Mar-05 2:00 PM

Computer Forensics: What is Metadata, Why is it Significant, and How do you Deal with it?

noemail@hsskgroup.com — Tue, 25 Jan 2005 22:00:00 GMT

Metadata, by definition, is data about data, or more simply, electronic data not necessarily seen on a printed document. It describes various characteristics of data, including when and by whom it was created, accessed, or modified. Because it is not normally seen, and some cannot be seen without using special applications, users can inadvertently share confidential information when sending or providing files in electronic forms.

For more information, Metadata 9-30-04

25-Jan-05 4:00 PM

Marc Schwartz Appointed Examiner In Morningstar Bankrupcy

noemail@hsskgroup.com — Thu, 02 Dec 2004 22:00:00 GMT

Marc Schwartz, a name shareholder resident in our Houston office, was appointed as the Examiner in the Morningstar Gas Inc. bankruptcy in Houston. Judge Marving Isgur in appointing Marc transferred control of the debtor's financial affairs to him as well as ordering additional work be performed by the Examiner.

Morningstar, an operater of gas wells in South Texas, filed for bankruptcy protection in September 2003. The Examiner expects to be involved in the administration of the debtor's financial affairs until well into 2005.

Marc Schwartz has served as a bankruptcy trustee in both the Southern and Western Districts of Texas and has served as accountant and financial advisor to Trustees and other parties involved in bankruptcy proceedings in those districts as well as the Northern District of Texas, the Western District of Oklahoma, the Northern District of Illinois and the District of Connecticutt.

2-Dec-04 4:00 PM

HSSK Assists Client To Double In Size

noemail@hsskgroup.com — Wed, 02 Jun 2004 15:00:00 GMT

Southwest Shipyard acquired the Brady Island and Pasadena shipyards of Firstwave Marine, more than doubling the company's barge repair and maintenance capacity. The acquisition also brought to Southwest the capability to build barges and boats as well as repair and maintain boats.

Marc Schwartz, a shareholder with HSSk, has served as a finaicial advisor to the board of Southwest, including working on this transaction. HSSK assisted Southwest in determining the purchase price, performing due diligence on the acquistion, reviewing the purchase agreements and assisting in addressing accounting issues. HSSK continues to advise Southwest's board following the acquisition.

2-Jun-04 10:00 AM

Hill Schwartz Spilker Keller represents the Centre for Advanced Property Economics at Financial Summit in Toronto, Ontario October 20-24

noemail@hsskgroup.com — Fri, 24 Oct 2003 14:00:00 GMT

Mike Hill, Sr. a named shareholder in the Firm and a member of its Management Committee will be representing the Centre for Advanced Property Economics at the Financial Summit, an international accounting and valuation meeting hosted by the Canadian Institute of Chartered Accountants in Toronto, Ontario from October 20-24.

The Summit includes an unprecedented series of joint public meetings by the International Accounting Standards Board, the Financial Accounting Standards Board, and the Canadian Accounting Standards Board. Mike will participate in a roundtable discussion on international valuation and accounting standards and their impact on financial reporting.

The purpose of the meetings will be to address such key issues as convergence of accounting principles, accounting for stock-based compensation and revenue recognition. Part of this process will be to address the need for uniform standards when determining the value of amounts presented in financial statements.

Mike is a Fellow of the American Society of Appraisers and a former Chairman of its Business Valuation Committee. He has served as a Trustee of the Appraisal Foundation and as its Chairman. The Appraisal Foundation is the entity charged by Congress with establishing and maintaining the Uniform Standards of Professional Appraisal Practice.

24-Oct-03 9:00 AM

HSSK names Litigation Consulting Veteran as Managing Director

noemail@hsskgroup.com — Fri, 01 Feb 2008 14:00:00 GMT

Dallas, Texas (February 2008)---Texas-based Hill Schwartz Spilker Keller LLC (HSSK), a business valuation, litigation consulting and computer forensics firm, announced that Christopher J. Kelly has joined the firm as managing director, litigation consulting group in the Dallas office. Kelly brings to HSSK more than 35 years of experience in litigation consulting, financial and restructuring consulting, and financial institutions. He has been engaged by law firms, corporations and regulatory agencies to provide written reports and testimony in deposition and at trial in local, state and federal bankruptcy courts. For the past 16 years, Kelly has served as a consultant and expert witness, previously as a director for LECG, a global expert services firm, and also as Director of Litigation Consulting Services at Glass & Associates, Inc. As a litigation consultant, his experience includes normal and customary banking practices, standards of care, fiduciary duties, lost profits,...

Computer Forensics Expert Joins HSSK

noemail@hsskgroup.com — Fri, 01 Feb 2008 14:00:00 GMT

Houston, Texas (February 2008)---Texas-based Hill Schwartz Spilker Keller LLC (HSSK), a business valuation, litigation consulting and computer forensics firm, announced the addition of David A. Greetham as managing director of the computer forensics and e-discovery group, leading a national practice for the Houston and Dallas locations.

Greetham joins HSSK with over a decade of experience in the computer forensics industry, including conducting and leading large scale computer forensics examinations for as many as 12,000 custodians. He has testified as an expert witness on a variety of cases and in five different countries.

Previously Greetham held the position of vice president of electronic evidence for First Advantage Litigation Consulting where he consulted on the largest anti-trust litigation case in U.S. history. His experience spans investigations involving trade secrets, plagiarism, securities, financial mismanagement and a number of other matters.

Greetham was educated at Tong Comprehensive in North England and received his master’s in science in computer forensics at The Defense Academy of the United Kingdom at Cranfield University. He is a member of the Association of Certified Fraud Examiners, the Association of British Investigators and the Digital Forensic Research Workshops. Greetham is also a Certified Computer Crime Investigator through the High Tech Crime Network.

Hill Schwartz Spilker Keller LLC (www.hsskgroup.com) is a business valuation, litigation consulting and computer forensics firm whose principals have been serving the corporate, legal and professional communities for over thirty years. The firm has offices in Houston, Dallas and Austin serving clients throughout the United States and internationally. The firm’s computer forensics laboratory in Houston is the nation’s first private computer forensics lab to be accredited by the American Society of Crime Laboratory Directors/Laboratory Accreditation Board (ASCLD/LAB).

HSSK is Nation's First Private Computer Forensics Lab Accredited by the American Society of Crime Laboratory Directors/Laboratory Accreditation Board

noemail@hsskgroup.com — Wed, 09 Jan 2008 14:00:00 GMT

HOUSTON, TX (TBD) — Texas-based Hill Schwartz Spilker Keller LLC (HSSK), a business valuation, litigation consulting and computer forensics firm, today announced that their computer forensics lab located in Houston is the first private lab in the U.S. to be accredited by the American Society of Crime Laboratory Directors/Laboratory Accreditation Board (ASCLD/LAB). This accreditation confirms that a computer forensics laboratory’s management, operations, personnel, procedures and instruments, physical plant and security procedures meet quality standards set by ASCLD/LAB. HSSK is the only accredited computer forensics lab in Houston and one of two in Texas, with the other being the FBI Regional Cooperative Forensics Lab in Dallas. Nationwide only 16 other computer forensics labs share the ASCLD/LAB designation and all are operated by law enforcement or government agencies. This accreditation underscores HSSK’s commitment to consistently deliver our clients computer forensics...

Firm Expands Computer Forensics & E-Discovery Practice with New Location, Two Senior Consultants

noemail@hsskgroup.com — Wed, 20 Jun 2007 20:00:00 GMT

HOUSTON/DALLAS – To keep pace with fast growing demand, Texas litigation consulting firm Hill Schwartz Spilker Keller LLC (HSSK) has expanded its Houston-based computer forensics and electronic discovery practice to the firm’s Dallas office. In addition, HSSK has added two experienced senior consultants, seasoned e-discovery professional Brian Larsen in Houston and former Department of Defense computer forensics section chief Gilbert G. Moreno in Dallas. Prior to joining HSSK, Brian Larsen most recently worked at Guidance Software, Inc. as a senior consultant. His experience includes providing electronic enterprise-wide discovery services to large corporate and government clients and conducting computer forensic examinations for civil and criminal cases. He has served as an expert witness and provided expert reports on computer forensics evidence. Larsen is an EnCase Certified Examiner (EnCE) and member of the High Technology Crime Investigation Association (HTCIA). ...

HSSK Names Executive Director

noemail@hsskgroup.com — Fri, 26 Jan 2007 15:00:00 GMT

HOUSTON/DALLAS -- Hill Schwartz Spilker Keller LLC has named Mary Beth Monzingo as their new Executive Director. Ms. Monzingo joins HSSK from Gardere Wynne Sewell LLP where she managed the marketing initiatives and business development efforts for the Houston office. Her background includes more than 15 years in the legal and professional services industries as an administrator, consultant and marketing manager.

As Executive Director of HSSK, Ms. Monzingo will oversee all key areas of operations including marketing, finance, technology, human resources, and strategic planning. She will also have practice development responsibilities for the Firm’s Litigation Consulting group.

Hill Schwartz Spilker Keller LLC is a full service fairness, valuation, litigation consulting and computer forensics firm whose principals have been serving the corporate and professional services community for over 30 years. The firm has offices in Houston, Dallas and Austin assisting clients throughout the United States and internationally.

Anthony De Benedictis Joins HSSK as a Manager in its Litigation Consulting Practice

noemail@hsskgroup.com — Fri, 26 Jan 2007 15:00:00 GMT

HOUSTON -- Anthony De Benedictis has joined the Houston office of Hill Schwartz Spilker Keller LLC in its litigation consulting practice.

Mr. Benedictis joins HSSK from Robert Grieve International, Inc. where he was involved in operational research and intelligence matters as well as loss mitigation investigations as the result of fraud, negligence and inefficient internal controls.

As a Manager in the litigation consulting practice of HSSK, Mr. DeBenedictis will provide damage calculations, forensic accounting, asset tracing, and fraud investigations for the Firm’s corporate and professional services clients. He will also be responsible for pre-litigation due diligence and business intelligence services.

Mr. DeBenedictis holds a B.S. in Business Administration with an emphasis in accounting, finance and strategy with a minor in economics. He is a member of the Institute of Management Accountants and the Association of Certified Fraud Examiners.

Hill Schwartz Spilker Keller LLC is a full service fairness, valuation, litigation consulting and computer forensics firm whose principals have been serving the corporate and professional services community for over 30 years. The firm has offices in Houston, Dallas and Austin serving clients throughout the United States and internationally.

Don Barbo Admitted to HSSK Ownership

noemail@hsskgroup.com — Fri, 17 Feb 2006 21:00:00 GMT

Hill Schwartz Spilker Keller LLC announced today that G. Don Barbo was admitted to the ownership of the Firm as of January 1, 2006. Don is the first new owner in the firm since it was established in 2001 through the merger of the practices of Hill Valuation Group and Schwartz Spilker & Company. Don directs the Firm's healthcare valuation practice, providing business valuation and business consulting services to hospitals, physicians, and healthcare attorneys. He has an extensive background in healthcare valuation engagements involving mergers and acquisitions, divestitures, partnership transactions, leasing arrangements and commercial damages. He is a frequent speaker and author on healthcare related topics and provides expert witness services in litigated matters. Don is a graduate of Texas Tech University and received his MBA from Southern Methodist University. Don is also a Certified Public Accountant and is Accredited in Business Valuations by the American Institute of...

Record Setting Numbers Attend ASA/AICPA Business Valuation Conference

noemail@hsskgroup.com — Tue, 29 Nov 2005 16:00:00 GMT

The American Society of Appraisers (ASA) and the American Institute of Certified Public Accountants (AICPA) hosted their first joint national business valuation conference on Nov. 14–16, 2005, in Las Vegas with attendance of more than 1,650 valuation specialists and business appraisers from the United States and Canada. The three-day conference was the largest business valuation program ever presented by both organizations. It included a comprehensive program with nationally recognized experts who provided practitioners with “how to” information on a wide range and level of valuation topics, as well as current conceptual thinking and issues facing the appraisal industry.

“The record number of attendees at the conference indicates the strong demand for business valuation services,” said James M. Hill Jr., ASA, CPA/ABV, chair of the ASA Business Valuation Committee.

During the conference, ASA and AICPA recognized a number of individuals for exceptional service. Award recipients included:

Scott A. Nammacher, ASA, and Mel H. Abraham, ASA, CPA/ABV, for their diligent work as conference co-chairs

Bruce B. Bingham, ASA; Thomas E. Hilton, ASA, CPA/ABV; Terry J. Allen, ASA, CPA/ABV; and Barry Sziklay, CPA/ABV, for their vision in developing the concept of a joint conference

Terry J. Allen, ASA, CPA/ABV, ASA’s “BV Volunteer of the Year Award”

“The quality and depth of the education offered at the conference, which covered topics ranging from fair value of assets and liabilities, the ins and outs of determining the worth of private equity funds and new regulations governing business combinations, speaks to the excellence of the practitioners who hold designations from these two organizations,” Hill said. “ASA and AICPA are setting a high standard for business appraisal services, and business owners and managers can rely on the accuracy and integrity of the valuation reports they produce.”

HSSK Assists Client to Double in Size

noemail@hsskgroup.com — Thu, 30 Jun 2005 15:00:00 GMT

Marc Schwartz, a shareholder with HSSK, has served as a financial advisor to the board of Southwest, including working on this transaction. HSSK assisted Southwest in determining the purchase price, performing due diligence on the acquistion, reviewing the purchase agreements and assisting in addressing accounting issues. HSSK continues to advise Southwest's board following the acquisition.

Ray A. Sheeler Joins HSSK

noemail@hsskgroup.com — Thu, 18 Nov 2004 22:00:00 GMT

Hill Schwartz Spilker Keller LLC today announced that Ray A. Sheeler has joined the firm as a Managing Director resident in the Firm’s Dallas office. Ray has over twenty years of experience providing business valuation and financial and economic consulting services to both closely-held and publicly traded corporations. He is a Certified Public Accountant as well as a Certified Professional Consultant to Management. Ray is also a former CFO and began his career with the Big Eight public accounting firm, Peat, Marwick, Mitchell & Co. He is a graduate of Valparaiso University. Ray will primarily concentrate his practice on serving the valuation and economic consulting needs of Fortune 1000 companies. Hill Schwartz Spilker Keller LLC is a full service business valuation, litigation and economic consulting firm whose principals have been serving the corporate and professional community for the past thirty years. The Firm has offices in Austin, Dallas and Houston, serving clients...

Upcoming Events

Thu, 13 Nov 2008 15:55:44 GMT

Co-Presenter, The Credit Crisis: Stimulating the Economy and Deterring Fraud Association of Certified Fraud Examiners - Dallas Area Chapter November 13, 2008, 11:30 – 1:00 p.m. Christopher J. Kelly, CFE, Managing Director, Hill Schwartz Spilker Keller LLC and Dr. Jeffrey W. Gunther, Assistant Vice President and Senior Economist Financial Industry Studies, Federal Reserve Bank of Dallas Cityplace 2711 North Haskell Avenue Dallas, Texas Annual Sponsor, 2008 Dallas 100 Awards To Recognize the 100 fastest growing privately held companies in Dallas SMU COX Caruth Institute for Entrepreneurship Annual Awards Ceremony November 20, 2008 Ray Sheeler Gerry Keller Meyerson Symphony Hall Dallas, Texas Presentation, Credit Crisis Update Institute of Management Accountants, Houston Chapter November 20, 2008, 6:30 p.m. Chris Kelly Houston Club Houston, Texas 2009 Upcoming Events Conference Faculty, Bankruptcy Litigation: Advanced Pre-Trial Practice and...

Fri, 03 Oct 2008 15:57:14 GMT

Business Interruption in the Wake of Ike The business interruption aspect of Hurricane Ike is unlike any economic hardship due to a storm that we have seen in Southeast Texas, spawning billions in property damage, business losses and an extended and unprecedented power outage that no one could have ever imagined for the fourth largest city in America. We are sure many of you are being faced with the difficult question: What truly is a loss and how do we quantify it? While calculating actual out of pocket damages of specific assets might be simple, quantifying lost business revenue and the value of products and services delivered, or rather not delivered, might become more difficult. Your losses will generally fall into three categories: 1. Losses of property you have purchased, i.e., buildings, furnishings, equipment, inventory, etc. 2. The costs of protecting your property after damage has occurred for mitigating the extent of your loss (i.e., covering a hole in the roof to...

Wed, 01 Oct 2008 16:58:13 GMT

Joel Goldstein, CPA, ACA jgoldstein@hsskgroup.com 5847 San Felipe Suite 3100 Houston, Texas 77057 713.771.5011 Ext. 256 Joel Goldstein is a Manager in the Litigation Consulting Group in our Houston office. He has over 11 years of experience with KPMG as a Senior Audit Associate in Houston, and Assistant Manager in London where he led audit team activities, supervised staff, and audited clients in a diverse portfolio of industries including oil & gas, construction, property, hotels, private healthcare, engineering consultancies, and transport among other industries. Joel holds a BA in Geography from Durham University, England, and he is a Certified Public Accountant as well as a British Chartered Accountant.

Wed, 01 Oct 2008 16:57:53 GMT

Our People James M. Hill, FASA, CBA W. Marc Schwartz, CPA/CFF, CFE Jeffrey W. Spilker, JD, CPA/ABV Gerald A. Keller, ASA, CBA J. Michael Hill, Jr. ASA, CPA/ABV G. Don Barbo, CPA/ABV, MBA Bernard T. Beckwith Ed Blair, Ph.D. Herbert L. Lyon, Ph.D. David A. Greetham Christopher J. Kelly, CFE Mary Beth Monzingo Ray A. Sheeler, CPA, DABFA, CPCM Anthony De Benedictis, CFE Lee DeGrasse, CPA Joel Goldstein, CPA, ACA Allen M. Goodrick, ASA, CPA/ABV Robert M. Mundy CPA/ABV, CVA J. David Smith, ASA, CFA Pamela White, CPA/ABV, MBA, MPA Helga F. Abreu, MBA James W. Killgo, MBA Donald W. McAlpine, MBA Jared A. Millar, AM, CBA Clint A. Modesitt, CFCE, EnCE, SCERS Erik N. Min Dustin S. Sachs, CCE, CFE, EnCE W. Tim Stuhlreyer, MBA W. Bryan Stewart, MBA Gregory C. White Nicholas J. Taglioli, MBA In Memory of Christal Wainwright, EnCE The professionals at HSSK are available to give a wide variety of CPE and CLE...

Mon, 29 Sep 2008 20:40:06 GMT

G. Don Barbo, CPA/ABV, MBA dbarbo@hsskgroup.com 5001 LBJ Freeway Suite 300 Dallas, Texas 75244 214.741.5360 Ext. 102 Don has a broad background in business valuations with extensive experience in healthcare valuation engagements involving mergers and acquisitions, divestitures, partnership transactions, leasing arrangements, divorces, and commercial damages. He has also served as an expert witness in federal court cases. His healthcare valuation experience includes hospitals, ambulatory surgery centers, cardiac catheter centers, imaging centers, and a variety of physician practices. Don has also served as the director of finance for a physician practice management company that provided management services to a variety of physician practices. download: Full Curriculum Vitae [pdf] download: HSSK Healthcare...

Mon, 29 Sep 2008 20:39:50 GMT

W. Marc Schwartz, CPA/CFF, CFE mschwartz@hsskgroup.com 5847 San Felipe Suite 3100 Houston, Texas 77057 713.771.5011 Ext. 208 Marc founded a predecessor to HSSK in 1993 following an almost 20 year career with Coopers & Lybrand. At the time he left Coopers & Lybrand as an audit partner, he was partner in charge of its Houston based Financial Advisory Services Group (FAS). In that responsibility he had twenty people reporting to him providing business valuation, bankruptcy and reorganization, and litigation services to clients. He has assisted clients in performing due diligence and negotiating business purchases in the banking, petrochemical, refining, heavy equipment manufacturing and electric and water utility industries. He has worked with clients of all sizes in the petrochemical, energy, manufacturing, publishing, airline, retail and finance...

Wed, 03 Sep 2008 15:57:25 GMT

Dustin S. Sachs, CCE, CFE, EnCE dsachs@hsskgroup.com 5847 San Felipe Suite 3100 Houston, Texas 77057 713.771.5011 Ext. 233 Dustin Sachs joined HSSK in 2008 as a Senior Lab Technician in the Computer Forensics & E-Discovery Group in the Houston office. He has a Masters Certification in Computer Forensics from the University of Central Florida, and a Bachelor of Arts in Political Science from the University of South Florida. Dustin was previously with Grant Thornton, LLP as a Computer Forensics Associate where he conducted forensic evidence acquisitions and imaging, prepared reports, and maintained the forensic laboratory according to ASCLD standards. Prior to Grant Thornton, he served as a Law Clerk for the Eleventh Judicial Circuit, State of Florida and was Chief Justice over the University of South Florida's Student Judicial Branch. ...

Careers

Tue, 02 Sep 2008 21:16:24 GMT

At Hill Schwartz Spilker Keller, we maintain a positive culture of mutual support and respect, trust and integrity; and one that allows for and supports a balanced lifestyle. We are committed to the growth, development and advancement of our people. We pay close attention to the quality of our work product and our client service, utilizing the most efficient and effective work processes, methodologies, and technology. We offer outstanding benefits and competitive salaries with progressive career advancement. If our philosophy appeals to you, please review our exciting career opportunities and consider joining our team. Please contact Mary Beth Monzingo at: mmonzingo@hsskgroup.com Ph: 713.771.5011 Ext. 214 Current Opportunities Associate, Business Valuation, Houston Hill Schwartz Spilker Keller seeks an Associate with one to two years of experience to join our Business Valuation group in Houston. [View details] Senior Associate, Litigation Consulting, Houston Hill...

Tue, 02 Sep 2008 21:08:05 GMT

Associate, Business Valuation Group, Houston, Texas Hill Schwartz Spilker Keller seeks an Associate or to join our Business Valuation Group in Houston. Position Summary: Assist in the analysis and valuation of public and privately held securities and partnership interests for corporate merger and acquisition; estate, gift and income tax; estate planning; employee stock ownership plan; purchase price allocation, transfer pricing and litigation consulting purposes. Responsibilities: Financial statement/ratio analysis, economy and industry analysis; pro forma financial statement development and financial projections; comparable company research and analysis; company/management due diligence interviews and site visits; market studies; and report writing. Minimum Qualifications: Bachelors Degree in Accounting, Finance, Economics or other business related discipline 1 year experience in business valuation, or closely related field (financial analysis) Heavy experience and...

Thu, 21 Aug 2008 22:28:23 GMT

Clint A. Modesitt, CFCE, EnCE, SCERS cmodesitt@hsskgroup.com 5001 LBJ Freeway Suite 300 Dallas, Texas 75244 (214) 741-5360 Ext. 118 Clint A. Modesitt is a Senior Consultant, Computer Forensics and E-Discovery group in our Dallas office. He joins HSSK with over a decade of experience in information technology and as a forensic investigator, manager and trainer. He has extensive courtroom and deposition testimony experience in both criminal and civil proceedings. Previously Clint held the position of Vice President, Computer Forensics for Lightstone Solutions (formerly Spinelli Corporation) in Scottsdale, Arizona where he investigated a wide range of cases including computer tampering, cyber-stalking, embezzlement, fraud, harassment, criminal activity and network intrusion issues. Prior to Lightstone,...