David H. Judd is a former director/partner of LECG, LLC, Neilson Elggren LLP, Neilson Elggren Durkin and Co., and Arthur Andersen LLP. He has almost 30 years of experience as a Certified Public Accountant (CPA) specializing in bankruptcy and litigation services and investigative accounting. Early in his career, Mr. Judd was a senior consultant in the Litigation/Consulting Department in the international CPA firm of KMG/Main Hurdman. His efforts have been focused on bankruptcy matters for both Chapter 7 and Chapter 11 filings, including services as trustee, accountants for the trustee, court appointed examiner, accountants for the examiner, and accountants for the creditors.

Mr. Judd has performed investigative accounting services relating to fraud, embezzlement, and mismanagement, including the reconstruction of records, tracing of funds, and evaluations of internal controls. He has also served as accountant to the trustee, receiver, and examiner for operating oil and gas exploration companies, operating oil refineries, and gas stations and convenience stores.

Mr. Judd has provided expert witness testimony in various investigative accounting matters relating to fraud and embezzlement, bankruptcy avoidance actions, business damages, solvency matters, and Ponzi schemes. He has testified in both federal and state courts.

He has been called upon to develop feasibility studies and projections for various real estate projects, to prepare business valuations for employee stock ownership plans, minority interest buyouts, mergers, acquisitions, purchase and sale of businesses, and divorce settlements.

Mr. Judd has been responsible for litigation services and consulting matters relating to estimates of damage for wrongful death and personal injury, business interruption claims, business valuations, economic analysis, breach of contract, and other cases involving loss of business profits or other business damages.