Matthew K. Babcock is a director with Berkeley Research Group, LLC (BRG). He is a Certified Public Accountant, Certified in Financial Forensics (CPA/CFF), a Certified Fraud Examiner (CFE), and a Certified Insolvency and Restructuring Advisor (CIRA) with over twenty-three years of experience providing services in bankruptcy, forensic/investigative accounting, and litigation support.

Prior to BRG, Mr. Babcock worked with LECG LLC, Neilson Elggren LLP, Arthur Andersen, Neilson Elggren Durkin & Company, and the Federal Bureau of Investigation (FBI). As an honors intern with the FBI, Mr. Babcock was assigned to work with the Office of Independent Counsel investigating former Secretary of Agriculture Mike Espy.

Mr. Babcock has served in numerous bankruptcy and insolvency matters, including court appointments as trustee, receiver, accountant to the trustee, accountant to the liquidating estate manager, accountant to the debtor, financial advisor to the Official Committee of Unsecured Creditors, and financial advisor to the Official Committee of Tort Claimants. His experience includes the investigation of alleged insider dealings, investigation and pursuit of preferences, fraudulent transfers and other causes of action, tracing of funds, financial data reconstruction, liquidation and substantive consolidation analyses, plan feasibility analyses, plan preparation, solvency analyses, claims analysis/resolution, and liquidation of assets. He has assisted trustees in operating Chapter 11 companies, including analyzing prior and ongoing operations, developing cash-flow projections, budgeting, and managing other day-to-day accounting activity.

Mr. Babcock has significant training and experience investigating fraud and mismanagement, including financial statement fraud, Ponzi schemes, embezzlement schemes, check kiting, bank fraud, and bankruptcy fraud. He serves as a volunteer professional faculty member at the University of Utah, assisting in the instruction of the university’s “Fraud Examination & Forensic Accounting” course. He also has conducted numerous presentations relating to the investigation and analysis of business fraud, financial statement fraud, bankruptcy fraud, and other fraud schemes.

Mr. Babcock has provided both civil and criminal litigation support services, including the investigation of fraud and mismanagement, tracing of funds, partner disputes, lost profit damages, patent infringement damages, breach of contract, economic analyses, and financial record reconstruction.

Employment History

Managing consultant/senior managing consultant
2005 – 2011

Neilson Elggren LLP
Senior accountant/manager/senior manager
2000 – 2005

Arthur Andersen
Staff accountant/senior accountant
1998 – 2000

Neilson Elggren Durkin & Company
Intern/staff accountant
1997 – 1998

Federal Bureau of Investigation
Honors intern (Washington, DC)

Federal Bureau of Investigation
Intern (Albuquerque, New Mexico)

Professional Affiliations

American Institute of Certified Public Accountants (AICPA)

Utah Association of Certified Public Accountants

Association of Insolvency and Restructuring Advisors

Association of Certified Fraud Examiners

American Bankruptcy Institute


Certified Public Accountant (CPA)

Certified in Financial Forensics (CPA/CFF)

Certified Fraud Examiner (CFE)

Certified Insolvency and Restructuring Advisor (CIRA)

Areas of Expertise


Brigham Young University
Master of Professional Accountancy, 1998

Brigham Young University
BS, Accounting, 1998 (magna cum laude)