Michael A. Garcia, a Partner in the Litigation, Valuation and Dispute Resolution Practice Group, brings together the experience of an accountant and auditor, the expertise of a dispute consultant, and the perspective of an attorney. Michael leverages these skills to provide litigation support services, analysis and quantification of economic damages in commercial disputes, and to investigate occupational fraud and abuse including asset misappropriation and fraudulent financial reporting schemes. His experience encompasses a broad range of disputes, among them breach of contract; partnership and post acquisition disputes; breach of fiduciary duty; copyright, trademark, and patent infringement; and accountants’ and auditors’ malpractice.
Michael advises counsel throughout each stage of a dispute’s lifecycle, providing timely litigation support and consulting services with regard to the following:
- Pleadings and motions
- Timely research and analysis of economic damages and accounting and auditing related issues
- Requests for document production and interrogatories
- Witness interviews including questions for examination before and during trial
- Expert reports and rebuttals on damages
- Trial exhibits and demonstratives
Michael plays an integral role in performing internal investigations and forensic accounting examinations. His experience includes inspecting and obtaining an understanding of an entity’s financial books and records, operations and internal control policies and procedures. Michael is also skilled at developing and implementing targeted and effective investigation and examination work plans, conducting fact-finding interviews and reporting on the results of internal investigations and forensic accounting examinations.
Michael has provided these services in matters ranging across an extensive array of business sectors, among them financial services — hedge funds, private equity, asset management, and securities lending — as well as real estate, manufacturing, and retail. Prior to joining Berdon, he served in the advisory services group of a regional accounting firm providing dispute consulting and forensic accounting services in commercial disputes and professional malpractice matters. Michael also served at a Big Four firm where he performed audits of private equity funds and provided attest services for investment and asset management companies.
PROFESSIONAL MEMBERSHIPS AND ACTIVITIES
American Institute of Certified Public Accountants
Association of Certified Fraud Examiners
Nassau County Bar Association
New York City Bar
New York State Bar Association
New York State Society of Certified Public Accountants
Michael authored the article “Why a Forensic Accountant and Business Valuation Expert’s Role Remains Critical in NY Divorce Proceedings” and co-authored the articles “New Control Framework for Today’s Business Environment” and “Impact of Windsor on Federal Tax Law” for Nassau Lawyer. He was selected by Long Island Business News as a “40 Under 40” honoree. Michael has also served as a moderator, panelist, and presenter for continuing professional and legal education seminars held at Berdon and at events sponsored by professional networking groups and at the New York Law Journal Litigation Summit.
EDUCATION AND LICENSES
Michael holds a Bachelor of Science degree in Accounting, magna cum laude, from the University of Delaware’s Alfred Lerner College of Business and Economics and a Juris Doctor degree from the Benjamin N. Cardozo School of Law. Mr. Garcia earned the Certified in Financial Forensics (CFF) credential from the American Institute of Certified Public Accountants and the Certified Fraud Examiner (CFE) credential from the Association of Certified Fraud Examiners. He is admitted to practice law in New York and is licensed as a Certified Public Accountant in New York.