Brett Kumm is a Senior Managing Director in FTI Consulting’s Forensic & Litigation segment. Mr. Kumm has more than 20 years of experience providing consulting, accounting and audit services. He has extensive experience leading investigatory forensic engagements related to complex ?nancial and accounting matters. Prior to joining FTI Consulting, Mr. Kumm spent 18 years providing advisory and mergers and acquisition services at the internationally recognized accounting ?rms of KPMG and Andersen.
Mr. Kumm is routinely requested by counsel, representing companies and board of director committees, to conduct internal investigations over ?nancial reporting matters, including recently spearheading several high-profile investigations at both public and large private enterprises. In addition, Mr. Kumm has signi?cant experience assisting counsel regarding M&A disputes, including large working capital and earn-out disputes. His M&A dispute experiences include participating in the role of a neutral.
Mr. Kumm has served a variety of industries including, among others, technology, transportation, manufacturing, investor-owned utilities, leasing, advertising, steel, aviation, construction, consumer products, distribution and communication industries. Mr. Kumm has substantial SEC experience and has been engaged to spearhead large scale restatement and carve-out projects, including recently assisting a large Fortune 500 company complete a $200+ million multi-year restatement to its previously reported net income. Many engagements have included extensive investigation of underlying operational activity and the creation/reconstruction of accounting and financial records for purposes of financial and forensic analyses.
Mr. Kumm has considerable merger and acquisition experience that includes completing buy and sell side due-diligence projects and evaluating the accounting implications of dispositions of a portion of a business and mergers and acquisitions, including carve-outs and special purpose financial statements. Mr. Kumm also has substantial experience evaluating SEC reporting matters and an in-depth knowledge of generally accepted accounting principles. Mr. Kumm has assisted clients with public debt and equity o?erings, evaluation of derivative and hedging activities and complex debt and equity transactions.
Mr. Kumm has been the lead instructor on a variety of technical trainings for both external and internal audiences. This has included presenting technical trainings on accounting for revenue, leasing, business combinations, provision for income taxes, audit methodologies, SOX 404 compliance and sampling courses.
Mr. Kumm is a certi?ed public accountant and graduated from the University of Oregon where he earned a Bachelor of Science in accounting and ?nance.