Forensic Accounting & Digital Forensics
Pellegrino Honick McFarland & Miller, P.A. (PHMM) has become a reliable source for individuals, businesses and attorneys preparing for legal actions in civil and criminal courts. Through forensic accounting, rigorous independent audits and digital forensics, PHMM professionals produce admissible evidence to help explain and interpret complex financial transactions for judges and juries. The interpretations often can determine the outcome of a case.
Our Certified Public Accountants and Certified Fraud Examiners offer expert witness testimony in court proceedings that center on corporate economic damages, civil claims, criminal charges, insurance disputes and divorce.
PHMM digital forensics specialists leverage their knowledge and skills with technology to extract, interpret and document electronic evidence from computers and other digital media, and preserve it for admissibility in a court proceeding.
- Forensic Accounting
- Litigation Support
- Fraud Investigation
- Digital Forensics
Digital Forensics Team
PHMM partners Thomas V. Pellegrino, Jr. and Harold D. McFarland, both master’s degree-prepared CPAs, have more than two decades of experience in corporate, not-for-profit, association, trust, estate and tax accounting, with special expertise in forensic accounting and auditing. To support attorneys prior to trial, they resolve disputed data, decipher complicated transactions for court presentations and draft trial exhibits for civil and criminal court proceedings.
Both are members of the Association of Certified Fraud Examiners (ACFE). They can examine data and records to detect and trace fraudulent transactions, and interview executives, managers and employees to obtain information, and sometimes, confessions.
McFarland also is an expert in information systems design and security, and digital forensics. He uses industry-standard methodology to acquire data from computer systems and other digital media devices. This often involves recovering deleted files and e-mails from computers that have been re-formatted or sabotaged.
Financial events can be reconstructed from the recovered digital evidence. Date codes can determine when a file was created, modified, accessed or deleted. Internet usage, dates and times can be documented including downloads. As a licensed private investigator, McFarland can prepare the digital evidence for admission in court cases and legal proceedings.