Mr. Mathieu has extensive experience providing forensic, litigation and valuation services in the United States and abroad. His significant experience encompasses conducting analyses for dispute-related damages involving breach of contract claims, lost profits analysis, intellectual property, mergers and acquisitions, business valuation, accounting disputes and fraudulent conveyances. Mr. Mathieu also conducts complex investigations related to accounting irregularities and management conduct. He has served as both testifying expert and consulting expert in various matters involving complex damage, valuation and accounting issues. Mr. Mathieu has experience in a variety of industries including, real estate, manufacturing and distribution, healthcare, and professional services.

Mr. Mathieu conducted an internal investigation on behalf of a Special Committee of the Board of Directors relating to the $2.3 billion restatement of three years of financial statements for a $10 billion publicly traded company. The investigation involved interpreting and communicating complex accounting issues such as revenue recognition practices and deferral of costs as well as identifying, interviewing, and collecting electronic data for over 200 current and former employees. An extensive electronic data review was performed with 25 to 30 individuals reviewing emails to identify potentially relevant documents. Findings were reported to the Board of Directors and the SEC. This was the largest restatement in the United States in 2005.

Mr. Mathieu performed a financial analysis of a bankrupt multi-billion dollar publicly traded insurance company to determine the major reasons of its failure. The analysis entailed complex financial analysis of the company’s performance and as well as its peers and the industry. The results of the analysis showed that the major hurricane seasons in 2004 and 2005 caused the demise of the company and not certain decisions of management or the delay in the issuance of the financial statements.

The results of Mr. Mathieu’s analyses have been included in presentations and reports to the Securities and Exchange Commission, the United States Department of Justice, law enforcement agencies including the FBI, boards of directors, investors, arbitration panels, mediators, and insurance companies.

Mr. Mathieu co-authored chapters in both the Business Valuation Resources book entitled Guide to Lost Profits for Experts and Attorneys and The Litigation Services Handbook 2008 Supplement, and co-authored an article on damages in the Journal of Accountancy published by the AICPA. In addition, he has instructed on the topic of lost profits in numerous venues, including industry conferences and web based seminars.

Mr. Mathieu has experience with Big 4 Accounting firms, and previously served as a managing director in FTI Consulting’s Forensic and Litigation Consulting practice. He is a Certified Public Accountant, Certified in Financial Forensics and Accredited in Business Valuation. Mr. Mathieu is a past member of the AICPA’s Forensic and Litigation Services Committee and the former chair of the Webinar Task Force. He has taught valuation and damages at numerous venues, including to members of the Chinese Appraisal Society. Mr. Mathieu is a published author in the areas of forensic accounting and damages.


M.B.A., J.L. Kellogg School of Management, Northwestern University

B.B.A., Loyola University



Certified Public Accountant – Illinois, Louisiana

Certified in Financial Forensics

Accredited in Business Valuation



AICPA Forensic and Valuation  Conference – Committee member (2014)

AICPA Forensic and Litigation Services Committee, past member (2008-2010)

AICPA Forensic and Litigation Services Web Seminar Task Force, chair (2008-2010)

American Institute of Certified Public Accountants, member

ICPAS Fraud Conference – Chair (2014)

ICPAS Fraud Conference – Planning Committee, member (2010-2012)

Illinois Certified Public Accountants Society, member

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