All Professionals

Howard S. Berkowitz

Associate Director

Howard Berkowitz is an associate director at BRG with experience providing expert witness and litigation consulting services to organizations, regulatory bodies, and government agencies in matters involving white collar crime, financial misconduct, fraudulent conveyances, financial statement irregularities, and economic damages.

He regularly assists counsel in various phases of the dispute cycle, including pre-litigation assessments and investigations, discovery reviews, claim and damage analyses, and oral and written testimony. Mr. Berkowitz also advises clients with conflicts under US and international arbitration proceedings as well as in mediation settings. He has participated in several high-profile cases, many involving Fortune 500 companies, that have received significant public attention in recent years. He has testified in civil and criminal litigation involving allegations of management fraud, bank and wire fraud, misappropriation, self-dealing, and tax avoidance.

Mr. Berkowitz’s matters pertained to businesses, both privately and publicly traded, in a variety of industries, most notably in the financial services, real estate, and energy sectors where he has extensive experience working with registered investment advisors, international investment banks, real estate developers, and energy production companies. He has managed a number of highly sensitive investigations that called for wide-ranging fund tracing across a web of interrelated companies, interviews of US and foreign employees and affiliates, and the forensic analysis of complex commercial transactions. He also has experience in solvency determinations and the analysis of fraudulent conveyance and preference actions for companies under federal bankruptcy protection.

Mr. Berkowitz’s opinions and supporting analyses, such as on the application of US accounting and auditing guidance, the quantification of business damages, related party and intercompany transaction assessments, and the misuse or wrongful transfer of corporate assets, are frequently subjected to rigorous examination in contentious situations. He has authored or otherwise contributed to reports that have been relied on by adjudicators in state and federal courts.

Mr. Berkowitz is a Certified Public Accountant (CPA) licensed in the state of New York and a Certified Fraud Examiner (CFE). He is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV) by the American Institute of CPAs.

Employment History

2008 – 2014

Professional Affiliations

American Institute of Certified Public Accountants

Association of Certified Fraud Examiners


Certified Public Accountant (CPA), New York

Certified Fraud Examiner (CFE)

Certified in Financial Forensics (CFF)

Accredited in Business Valuation (ABV)

Areas of Expertise


Yeshiva University
Sy Syms School of Business
BS, Accounting