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Michael A. Fahlman

Managing Director


Michael Fahlman is a Certified Public Accountant, a Certified Insolvency and Restructuring Advisor, and certified in Financial Forensics by the American Institute of Certified Public Accountants. He advises clients, including legal counsel, boards of directors, and executive management, with complex commercial litigation, economic damages, valuation, dispute resolution, investigations, and distressed businesses. He has served as a testifying expert and consulting expert in litigation, arbitration, and mediation, and as an independent third party in alternative dispute resolutions.

Mr. Fahlman has appeared before the U.S. Securities and Exchange Commission on alleged fraudulent financial reporting matters, including improper revenue recognition and other GAAP matters. He has also presented on fraud-related cases before the Department of Justice and Federal Bureau of Investigation. His experience includes other professional services engagements with companies ranging in size from Fortune 500 to privately held small businesses. Additionally, Mr. Fahlman served as the turnaround chief financial officer and vice president of a 72-unit multi-state retail company.

Mr. Fahlman is one of ten members nationally who serves on the AICPA’s Forensic and Litigation Services Committee (FLS). The FLS is focused on identifying, collecting, developing, and disseminating technical, industry, legislative, and regulatory issues related to forensic accounting, along with practice management tools through such vehicles as newsletters, AICPA Online, publications, continuing education, and conferences. Mr. Fahlman is the chair of the AICPA’s Damages Task Force, a subset of the FLS. The task force provides members with technical guidance on economic damages matters.

Mr. Fahlman is also co-chair of the Economic Damages subcommittee of the American Bar Association. This group provides content to members of the ABA regarding economic damages issues.

Mr. Fahlman is a regular contributor and reviewer of content for both the AICPA and ABA, and he teaches at universities, bar associations, and law firms on the topics of forensic accounting and damages. He is also a member of the Arizona Society of CPAs’ Fraud and Litigation Committee.


Arizona State University
B.S. Accountancy

Employment History

Grant Thornton, LLP

Chief financial officer

Arthur Andersen, LLP
Senior consultant

News & Insights

Selected Publications

Seminars & Speaking Engagements

News & Commentary


Professional Affiliations

American Institute of Certified Public Accountants 
Forensic and Litigation Service Committee
Chair, Economic Damages Task Force

Arizona Society of Certified Public Accountants
Forensic and Litigation Services Committee

American Bar Association
Co-chair, Expert Witness Damages Committee

Association of Insolvency and Restructuring Advisors