Frank Wisehart
Frank Wisehart, MBA, CPA, ABV, CVA, CFE, MAFF, is a forensic accountant and valuation expert with more than 30 years of experience in complex, high-stakes litigation. He has testified more than 120 times in federal and state courts, arbitration, mediation, and regulatory proceedings, including matters before the Public Company Accounting Oversight Board (PCAOB). Mr. Wisehart is widely relied upon by counsel for his ability to withstand aggressive cross-examination and to clearly present complex financial issues to judges, juries, and opposing experts.
Mr. Wisehart is a Managing Director in BRG’s Forensic Accounting practice, within the firm’s broader Economic Disputes platform. His testimony and analyses span matters involving fraud, accounting methodology, GAAP compliance, alter-ego allegations, lost profits, business valuation, and economic damages. His opinions are grounded in rigorous, standards-based methodology, informed by service on the AICPA Professional Ethics Executive Committee, the NACVA Litigation and Forensics Board, and other national bodies responsible for professional conduct, technical standards, and expert practices.
Employment History
Baker Tilly
2018 – 2023
RGL Forensics
2014-2018
Schneider Downs
2010-2014
Wisehart & Wisehart
1999-2010
E&Y
1997-1999
Colony Development Corporation
1993 – 1997
Education
Cornell University
MBA, 2009
Queen’s University, Canada
MBA, 2009
Miami University
BS, Accounting/Finance, 1988
Credentials
Certified Public Accountant (CPA)
California, 2014; Ohio, 1994
Certified Fraud Examiner (CFE)
Association of Certified Fraud Examiners, 2001
Certified Valuation Analyst (CVA)
National Association of Certified Valuation Analysts, 2003
Accredited in Business Valuation (ABV)
American Institute of Certified Public Accountants, 2006
Master Analyst in Financial Forensics
National Association of Certified Valuation Analysts, 2016
Professional Affiliations
National Association of Certified Valuation Analysts
Litigation and Forensics chairman, 2023–present
Boardmember, 2006–2008, 2022–present
Current Updates in Valuation Team instructor, 2022–present
Intermediate Team instructor, 2016–present
Association for Corporate Growth – San Francisco Chapter
Boardmember, 2018–2022
Case Work
Publications and Presentations
- “Current Updates in Valuation,” coauthor, presenter, National Association of Certified Valuation Analysts (NACVA) (May, September, October, November 2023).
- “Board Governance Update – 2023,” copresenter, Bar Association of San Francisco (February 2023).
- “A Litigator’s Guide to Financial Data,” coauthor/copresenter, Bar Association of San Francisco (December 2022).
- “Harnessing Massive Data to Track Money Movement, Uncover Fraud,” Journal of Corporate Renewal (July/August 2020).
- “Understanding Business Valuation for Divorce Litigation,” Daily Journal/California Lawyer (June 2020).
- “Intermediate Valuation,” coauthor/lecturer, NAVCA, Fort Lauderdale, Florida (December 2019).
- “A Litigator’s Guide to Business Valuation,” author/lecturer, San Mateo County Bar Association (April 2018); Bar Association of San Francisco (January 2018, October 2017, and December 2016); Alameda County Bar Association (October 2017); California State Bar Association Family Law Section (October 2019 and December 2018).
- “When Attorneys Attack – Defending Your Expert Report,” author/lecturer, Association of Certified Fraud Examiners National Conference, Austin, Texas (June 2019).
- “Fraud, Facts and Forensics – What Attorneys Need to Know,” panel presentation, Bar Association of San Francisco (June 2019).
- “Litigation Report Writing (for Experts),” webinar presenter, NACVA (November 2018, May 2019).
- “Accounting 301 for Litigators,” author/lecturer, Bar Association of San Francisco (January 2019).
- “10 Common Errors in Valuations and How to Address These Issues,” webinar presenter, NACVA (September 2018).
- “20 Valuation Databases in 100 Minutes,” co-lecturer, NACVA National Convention, Las Vegas, Nevada (June 2018).
- “Advanced Techniques for Exceptional Report Writing,” webinars, author/lecturer, NACVA (2010 – 2018).
- “Looking Back at ‘Daubert,’” California Lawyer Online (October 2017).
- “The Foreign Corrupt Practices Act, How What You Don’t Know and Don’t Do Can Hurt You and Your Client,” coauthor/presenter, Bar Association of San Francisco (March 2017).
- “Facts to Conclusion (for Business Valuation),” contributing author/lecturer, NACVA, Atlanta, Phoenix, Minneapolis, Orlando, Chicago, Fort Lauderdale, Las Vegas, Miami, Dallas, Houston, Austin, San Francisco, San Diego, Boston, New York City, Scottsdale, Denver, Washington, DC (2004 – 2016).
- “The Market Method Approach to Business Valuations,” contributing author/lecturer, NACVA, Atlanta, Phoenix, Minneapolis, Orlando, Chicago, Fort Lauderdale, Las Vegas, Miami, Dallas, Houston, Austin, San Francisco, San Diego, Boston, New York City, Scottsdale, Denver, Washington, DC (2004 – 2016).
- “Special Purpose Valuations (Fair Value, ASC 805, ASC 820), Mergers and Acquisitions and Litigation),” contributing author/lecturer, NACVA webinars, Baltimore, Dallas, Houston, Austin, San Francisco, San Diego, Chicago, Boston, Phoenix, Atlanta, New York City, Miami, Scottsdale, Denver, Washington, DC (2008 – 2016).
- “Business Valuation: Fundamentals, Techniques, and Theory,” contributing author, NACVA (2015).
