Lori Payne (LPayne@PayneFF.com), CV DOWNLOAD
Lori Payne, CPA, CFE, CFF, CIRA is the Founder and Managing Director of Payne Financial Forensics
. Ms. Payne has over 19 years experience in accounting, auditing and litigation, forensic and investigative consulting. Ms. Payne has testified as an expert witness, both in deposition and trial in Federal Court. Her experience encompasses a wide variety of investigations and business disputes adjudicated in private, state and federal courts (including bankruptcy court) as well as in mediation and arbitration proceedings. These engagements involved investigations into allegations of embezzlement and other types of asset misappropriation, fraudulent financial reporting, breach of officers' and directors' standard of care, and other types of misconduct. Ms. Payne's litigation consulting experience includes matters related to insolvency, fraudulent conveyances and preferences, breach of contract, securities, intellectual property, family law, employment matters, including wage and hour cases, business valuation, calculation of lost profits and economic damages and post merger and acquisition matters.
Ms. Payne also has extensive experience in matters involving financially distressed entities. Her restructuring experience includes providing financial advisory services to debtors, secured lenders and unsecured creditors in both in and out-of-court situations. In addition, she has directed several bankruptcy and restructuring investigation and litigation engagements and has testified regarding accounting matters related to these engagements.
Prior to founding Payne Financial Forensics
, Ms. Payne led the Los Angeles Litigation and Fraud Investigations practice for the 5th largest worldwide network of public accounting firms. Her past experience also includes 11 years in both auditing and consulting with two of the "Big 4" accounting firms.
Ms. Payne is licensed in the State of California as a Certified Public Accountant, and is also a Certified Fraud Examiner, Certified in Financial Forensics by the AICPA and is a Certified Insolvency and Restructuring Advisor. Ms. Payne is actively involved in several professional organizations and currently serves as Co-Chair of the Southern California Network of the International Women's Insolvency and Restructuring Confederation.
James Martens (JMartens@PayneFF.com), CV DOWNLOAD
James A. Martens is a Senior Advisor at Payne Financial Forensics
. Jim, a continuously licensed Certified Public Accountant in California for over 40 years and a Certified Fraud Examiner for over 10 years, has provided consulting services to companies and their counsel for more than 20 years. His career as an accountant began with a national CPA firm in Los Angeles where he worked his way through the ranks from staff accountant to partner-in-charge of the firm’s southern California offices. During his tenure in public accounting, he was active in many aspects of the firm’s management and served on several of the firm’s committees. As a practicing CPA, Jim worked with a broad range of publicly and privately held companies and not-for-profit organizations including labor unions and private clubs. He practiced extensively with financial institutions and worked with some of the earliest publicly owned REITs. Among the industries in which Jim has expertise are financial institutions, manufacturing, franchising, hospitality and not-for-profit institutions.
Jim has practiced as a forensic accountant and litigation consultant since 1989. In his role as a consultant to companies and their counsel, Jim has testified on numerous occasions as an expert witness in federal, state and bankruptcy courts, and in arbitration. His expert testimony has included issues related to causation and to economic damages in matters involving accounting malpractice, financial and accounting issues, a wide variety of business disputes including breach of contract and fraudulent misrepresentation, employment litigation, professional negligence and personal injury. He has served as a court appointed examiner in bankruptcy. He served as a consultant to the Christopher Commission, an independent commission chaired by the Honorable Warren Christopher that investigated the use of excessive force by the Los Angeles Police Department and related issues. He has investigated and testified about several Ponzi schemes. He has also provided forensic services involving alleged fraudulent financial reporting and misappropriation of assets and has conducted investigations of whistleblower allegations for audit committees and special committees of Boards of Directors. He worked extensively on matters related to the financial institution failures in the late 1980’s and early 1990s, investigating matters relating to the failure of some of the largest banks and savings and loan associations, including the Bank of New England, where he provided expert testimony in federal court.
Susan Helenick is a Senior Associate and Certified QuickBooks Proadvisor at Payne Financial Forensics
. With more than 30 years experience in business accounting and analysis
, Susan has performed sophisticated and complex examinations of many financial accounting programs, not only in support of financial forensic analysis, but also as company-paid point person for system implementations in a variety of industries.
Susan’s broad experience enables her to quickly identify and analyze issues when conducting fraud investigations and other examinations of business accounting systems and records.
Susan’s experience also includes litigation support and business bankruptcy reporting, as well as trust and estate matters.
Susan has an extraordinary ability to analyze financial records, reports, controls and business processes and communicates issues and solutions to business owners in terms they can easily understand. She has designed and implemented fundamental business processes for dozens of companies, and has been responsible for numerous administrative departments including finance, technology, human resources, and facilities. She has been the liaison for legal and professional service relationships in many environments.
Susan’s background is in both public accounting and private industry, primarily in corporate management accounting, where she held positions including controller, director of administration, director of business affairs, manager of corporate accounting, accountant, and bookkeeper.
Susan’s industry experience includes public accounting, manufacturing, distribution, wholesale and retail, staffing, construction, medical and professional, not-for-profit, services, finance, entertainment, and franchise, among others.