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ORBA’s Litigation Support Group is a team of seasoned accounting professionals who are uniquely positioned to assist attorneys and their clients through the many facets of dispute resolution – from the early stages of litigation through post-trial matters. Advising on matters that have financial impacts to both individuals and businesses, we work on cases that range from family and matrimonial law to commercial and shareholder disputes.

Members of ORBA’s Litigation Support Group include Certified Public Accountants as well as professionals with specialized credentials such as Certified in Financial Forensics, Certified Fraud Examiners, Accredited in Business Valuation and Certified Valuation Analysis. In addition, many have earned advanced degrees in their fields. Qualified and experienced, our team provides clients with comprehensive, well-documented reports. We are respected advocates of our conclusions and deliver expert testimony to support our conclusions in depositions and trials. 


Matrimonial Dissolution Services
Divorce is likely an extremely emotional time for all parties involved. In many cases, one spouse is responsible for the financial matters of the household – a role often assumed by the highest wage earner. In many instances, the other spouse may not realize how much money comes in to the household, how it is budgeted, nor the true scope of their total assets and liabilities. ORBA’s advisors employ investigative services to assist clients and attorneys involved in matrimonial dissolution and divorce proceedings.

We are trained in many facets of divorce litigation, such as:

  • Valuation of closely-held businesses
  • Calculation of income and expenses for maintenance and child support
  • Identification and separation of marital and non-marital funds
  • Separation of commingled funds
  • Asset tracing and identification of missing assets
  • Assistance in preparation for deposition and trial
  • Mediation and assistance in settlement negotiations
  • Expert witness testimony

Commercial Litigation and Economic Damages
In the commercial litigation arena, ORBA provides attorneys and their clients with expert services in the area of economic damages. Our experience encompasses a variety of cases, including wrongful termination, breach of contract and lost profit analysis, which arise in industries as diverse as manufacturing, retail, service and distribution.

We are experts in investigating all facets of economic damages, including:

  • Lost profits or value due to business interruption or tortious interference
  • Lost income due to wrongful termination
  • Economic damages from breach of contracts
  • Damages occurring from fraudulent transactions
  • Mitigation of damages
  • Expert witness testimony

Shareholder Dispute Litigation
Sometimes referred to as a corporate divorce, shareholder disputes can occur for a variety of reasons that may include breach of fiduciary duty, disagreements as to the direction of the business, oppressive action toward minority shareholders, a squeeze-out of a minority shareholder through recapitalization, bankruptcy of individual shareholders or criminal proceedings against individual shareholders.

ORBA’s professionals offer clients a number of services designed to unravel the financial complexities associated with litigious shareholder actions. These include:

  • Investigation and quantification of fraudulent activities
  • Identification and quantification of diversion of income
  • Valuation of businesses and the determination of appropriate discounts
  • Analysis of buy/sell agreements or shareholder provisions
  • Analysis of damages caused by violation of various contracts such as non-compete agreements
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