FacultyFaculty/Author Profile

Ken Avery

Deloitte Financial Advisory Services LLP
Partner
San Francisco, CA, USA


Ken Avery is a Forensic and Dispute Services Partner with Deloitte Financial Advisory Services LLP in San Francisco, California. Ken has worked with clients on fraud and forensic accounting investigations, providing expert advice into accounting allegations and the related defense in securities litigation and has served as an audit partner on many public and private attest clients. This includes working with clients having to early adopt the section 404 requirements of the Sarbanes-Oxley legislation. He also has experience resolving purchase price disputes.

Ken has experience in numerous industries including: technology, consumer products, distribution, manufacturing, telecommunications, and electric, gas and water utilities. Additionally, Ken worked in Shanghai, China supporting multi-national clients with their in-bound investments.

Experience
Selection of Forensic Investigations, Dispute, Corporate Investigations and Securities and Corporate Litigation engagements:
  • Accounting malpractice expert witness - hired by large national accounting firm to defend its audit work over multiple years for a services company; have provided expert report and deposition testimony (scheduled to testify in ongoing arbitration hearing)
  • Accounting expert witness - Hired by technology company and provided expert witness report regarding SEC reporting issues (matter settled prior to deposition and trial)
  • Accounting expert witness - Hired by government agency and provided expert report in regards to a stock option backdating matter (settled before deposition and trial)
  • Accounting malpractice expert witness testimony - hired by Big 4 accounting firm to evaluate the quality of their audit work on a Silicon Valley technology company; provided written expert reports, deposition and arbitration testimony
  • Large and medium size technology companies - Software and Hardware: Forensic accounting, revenue recognition consulting, deposition preparation, litigation strategy and expert deposition
  • Large consumer packaged goods manufacturer and distributor:  Forensic accounting, including Grand Jury testimony
  • Large international construction company: Forensic accounting, accounting and auditing consultation, deposition preparation and litigation strategy
  • Served as a neutral arbitrator in a purchase price dispute involving the sale of a technology company
  • Served as a neutral arbitrator in a purchase price dispute involving the  sale of a distribution and service company
  • Served as an accounting expert in numerous purchase price disputes supporting the both the buyer and seller in presenting their positions
  • Documented the return processes for a large technology company.  Using this understanding, lead the forensic investigation team to analyze records to determine the actual process flows and the allegations surrounding the alleged flaws in the process
  • Stock Option backdating - Lead forensic investigation team working with outside counsel and the audit committee to determine the impact of back dated stock option for two Silicon Valley technology companies
Selection of Attest Clients:
  • Large public ice cream manufacturer and distributor: Annual audit and quarterly reviews, including first year implementation of Section 404 of the Sarbanes-Oxley legislation
  • Large public consumer package goods manufacturer and distributor: Annual audit and quarterly reviews; purchase accounting consultation, including carve-out audits; bankruptcy accounting consulting; and numerous SEC filings
  • Large public cellular phone company with international operations: Annual audit and quarterly reviews, including carve-out audit and $1.5 billion initial public offering
  • Mid-size public manufacturing and distribution company in construction sector with international operations: Annual audit and quarterly reviews
  • Mid-size private bus manufacturing company: Annual audit

Professional Affiliations
  • American Institute of Certified Public Accountants
  • California Society of Certified Public Accountants
  • Missouri Society of Certified Public Accountants
  • Certified in Financial Forensics
Education
  • University of California, Berkeley: BS in Business Administration (Accounting & Finance)
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