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Latest Update
July 16, 2009 

William H Black, CPA, PC   
7040 Hunters Knoll   
Sandy Springs, Georgia 30328   
telephone 770.698.8020   
fax 770.399.6731   


Forensic Accounting

Incomplete or missing records can stymie the search for information from financial systems. Without reliable financial data, it can be very difficult to prove or disprove claims for damages or lost profits. Bill Black has more than 25 years of hands-on experience with management information systems, including auditing, systems selection and implementation, and records reconstruction projects. He has assisted courts and counsel in projects like these:

Solvency Analysis for Manufacturer in Bankruptcy

  • Appointed by the Court to assist Bankruptcy Trustee in evaluating solvency
  • Reconstructed monthly operating information, receipts and disbursements
  • Developed comprehensive analysis showing company was insolvent 2 years before bankruptcy filing
  • Our report was used by the Trustee to obtain favorable settlements of a number of preferential payment claims
  • Bankruptcy court judge described our work as "an exemplary use of resources" in the hearing to confirm payment

Country club ownership dispute

  • Identified and analyzed existing financial statements
  • Located gaps in information presented
  • Reconstructed 25 years of capital investments and disbursements
  • Prepared trial notebook highlighting all claims to capital

Law firm reorganization

  • Appointed by the Court as a neutral auditor and valuation specialist
  • Demonstrated deficiencies in financial statements presented
  • Audited receipts and disbursement detail
  • Developed detailed financial history from 4 years of transactions
  • Generated and tested overhead apportionment methodology
  • Presented alternative scenarios for amounts due to owners

Restaurant damages claim

  • Reviewed claim for damages from lease termination
  • Contrasted claim with financial history
  • Developed structured discovery to fill information gaps
  • Presented comprehensive rebuttal

State Department of Health and Rehabilitative Services

  • Assisted in an information recovery and reconciliation project after an inadequately planned systems conversion effort lost track of more than 700,000 client transactions and account balances
  • Worked with a team to trace requests and payments to documentation substantiating those transactions
  • Successfully reduced unexplained activity by more than 95 percent during the project

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