James C. Sell, P.C.

As businesses expand globally, they also are becoming more sophisticated and complex. This ever changing business climate is leading to new opportunities, but these changes have also led to many new business risks and potential threats. These new threats are adding to the ever growing problem of corporate and financial corruption. At James C. Sell, P. C., we investigate unusual financial activity, perform electronic evidence discovery and review financial reports all with the urgency and sensitivity that you require. Our firm realizes that every organization and entity is unique, yet our experience enables us to quickly discover and explore patterns in a situation that mirror those we have faced in the past. Our professionals' extensive experience, training and education enable us to objectively identify, analyze, and interpret relevant and competent financial and accounting data and information. James C. Sell, P. C. uses these investigative skills to assist in the resolution of matters in dispute or litigation.

James C. Sell, P. C. is experienced and credentialed in the following forensic services:

* Forensic Accounting
* Ponzi Schemes
* Litigation Support
* SEC Investigations
* Foreign Corrupt Practices Act (FCPA)
* Corporate Governance
* Anti-Money Laundering
* Insolvency Accounting
* Insurance Defense Work

Litigation can result in the need for a qualified professional to present his/her opinion to support or oppose evidence submitted to the court. Our professional staff has served as an expert witness in such cases. Our knowledge enables us to provide detailed, efficient, and effective expert testimony regarding all accounting and financial transactions. In addition our firm provides consultation and case evaluation that can be invaluable at all stages of a case. James C. Sell, P. C. will provide unbiased answers about the merits of a case, often saving attorneys, their clients, and the courts time and money.

With over 50 years of expert witness experience, James C. Sell, P. C. is qualified to testify in the following cases:

* Criminal Financial matters
* Civil Financial matters
* Ponzi Schemes
* Insurance Defense Work
* Federal and State Securities Law Investigations
* Corporate Misuse of Funds
* Corporate Embezzlement
* Shareholder Class Action Disputes
* Customer Disputes
* Tax Litigation
* Accountant Malpractice Claims

Securities laws are becoming more complex and compliance has become more difficult. As a result of these new laws and regulations, cases alleging accounting irregularities and financial fraud are rising dramatically. James C. Sell, P. C. has provided consultative and expert witness services to companies and individuals seeking recovery of their assets due to non-compliance, securities law violations and regulatory issues. The firm utilizes proven analytical and proprietary techniques to determine the economic impact of actions and conditions that can affect the recovery of assets. Our in-house litigation databases and in-depth forensic accounting diagnosis, allow our professionals to deliver optimal results to our clients' complex business problems.

James C. Sell, P. C. is also highly skilled in the legal process of arbitration. Arbitration can be a form of binding dispute resolution, equivalent to litigation in the courts. The firm can provide litigants or the courts a clear, accurate and unbiased opinion to resolve a business dispute outside of the courts. Our experience encompasses the entire field of securities and corporate finance litigation; we advise and testify in the following criminal and civil cases:

* Claims against issuers, underwriters and accounting firms involving the purchase and sale of securities pursuant to registration statements, prospectuses, and private offerings, including the defense of class action and derivative lawsuits.
* Claims against investment advisors by the customers, alleging violations of securities laws, unauthorized trading, unsuitable investments and other conduct, including those brought in state or federal court or in arbitration.
* Claims against broker-dealers and registered representatives by the securities industry's self-regulatory organizations (such as the CBOE, NASD and NYSE) involving proposed disciplinary action for alleged violations of applicable rules.
* Claims against corporations by shareholders including senior management and employees, concerning the parties conduct.
* Claims against accounting and legal firms for professional negligence.
* Claims against financial institutions alleging violations of consumer protection and similar laws arising out of the institution's banking practices.
* Claims alleging violations of federal and state securities laws, including alleged Racketeering Influenced Corrupt Organizations Act (RICO) violations.

Receiverships/Conservatorships are one of the primary services that are offered by James C. Sell, P. C. Our objective as receiver/conservator is to protect the integrity of the estates, preserve all income streams and recover any valued assets. James C. Sell, P. C. 's uniform database enables us to conduct an independent, in-depth investigation and evaluation of prior business conduct, as well as facilitate litigation and discovery requests for all parties. We have successfully completed court appointed receiverships for over 20 years.

James C. Sell, P. C. is equipped to provide customized asset management for the individual client's or court's requirements. The following outlines the services that the professionals of the firm will provide:

Third party independent control as a fiduciary of the court. Possession and preservation of the assets.

* Supervision and direction of daily business activities.
* Full review of all contractual services.
* Bidding and awarding of service contracts and independent outside services.
* Full accounting of all income and expenses.
* Authorization, control and payment of payables, with restructure of payable stream if necessary.
* Understanding of regulatory and institutional requirements, policies and procedures.
* Specific recommendations for extraordinary entity management requirements.
* Proactive management to restore the confidence of investors and creditors.
* Reports tailored to the needs of the court, governmental agencies, equity holders, and creditors.

James C. Sell P. C. can help protect investors and creditors who have become the victims of real estate or mortgage fraud. Real estate or mortgage fraud can take many forms, ranging from developers colluding with appraisers to generate inflated appraisals to corrupt real estate and mortgage brokers setting up loans that they know the borrower will not be able to pay. We assist litigators in the preparation and management of mortgage and real estate litigation cases.

Real estate issues can be very difficult to understand with a confusing array of financial data and documents. James C. Sell, P. C. has the knowledge and the techniques required to address the economic issues raised by mortgage and real estate fraud cases. Our professionals have the expertise to perform large scale reviews of defaulted bonds, mortgage indemnity policies, credit default swaps in banking and accounting due diligence for multi-million commercial loan transactions. James C. Sell, P. C. has the expert ability to:

Review large quantities of loans and underlying records to determine compliance of underwriting standards.

* Evaluate the due diligence performed at each step of the process.
* Analyze large quantities of financial data through the use of forensic technology tools.
* Determine whether the individual loans are current and performing.
* Calculate the size of losses arising.
* Render an opinion and testify to support the financial analysis reported.

James C. Sell, P. C. investigates mortgage fraud and predatory lending practices; and offer opinions on industry standards and practices. We can evaluate and testify in the following real estate and mortgage matters:

* Bankruptcy
* Mortgage Fraud
* Real Estate Fraud
* Standards of professional practice
* Construction defects
* Real estate damages
* Foreclosure & real estate owned (taken back by lender)
* Estate settlement valuation for partnership or IRS taxation issues
* Accounting matters - balance sheet real estate asset valuations
* Foreclosure fraud
* Deceptive loan & mortgage practices

The duty to preserve electronically stored information has become a primary concern of litigators today. A litigator must ensure all electronic records are preserved. The use of electronically stored data as evidence has become the standard in legal matters. Any medium of electronic data is now formally subject to inspection, testing, sampling and inclusion in legal proceedings. James C. Sell, P. C. has the knowledge, skills, and equipment to provide clients with an information database that is compliant with federal and state rules and procedures of law (civil or criminal matters) .

Today, many documents are created and stored electronically. James C. Sell, P. C. 's IT personnel are experienced in providing in-house computer forensics and electronic data discovery services to clients. Our professionals have the ability to provide clients information storage and the tools to quickly search, index, retrieve, and present millions of documents. The firm's computer hardware and systems provide an easy to use interface while helping to reduce the costs and burden associated with litigation efforts.

Using state of the art technology and using forensically sound procedures and tools, James C. Sell, P. C. can help our clients with all the phases of electronic discovery and computer forensics. The firm has expertise in the following areas of computer forensics and cybercrime investigations:

* Complex litigation
* Financial investigations
* Fraud disputes
* Bankruptcy
* Securities matters
* Government investigations
* Multijurisdictional class action cases
* Money-laundering investigations
* Regulatory compliance and governance matters
* Recovery of data from IT systems
* Investigations into unauthorized network intrusions

Accounting professionals may be liable if their actions or inaction deviated from the standards of accounting and caused serious harm to a client. Malpractice claims require a high level of proof that the professional or organization made a substantial error, and that the victim was directly and substantially harmed. James C. Sell, P. C. can provide consulting and their superior forensic investigative skills to help aid the accountant or the plaintiff in a disputed matter. We have served as an expert witness and have submitted expert reports in several matters. Our professionals' expert opinions will provide an informed perspective to the court and increase the opportunities for settlement.

Whether you are an individual, a new business owner or a seasoned veteran, understanding tax rules can be very difficult and sometimes costly. Our extensive knowledge of taxation can help you. Every individual or business wants to reduce taxes, but to do it correctly is not always so simple. James C. Sell, P. C. will help you pay the least amount of tax required by law, while meeting your overall financial objectives. Clients who consult with our tax advisers prior to making major financial decisions can expect a more favorable outcome. By working proactively with our professionals, we can help you determine the best tax strategies to achieve your business and personal financial goals. In addition to providing ongoing advice, we offer a number of specific tax services:

Tax services for your business:

* Federal and state tax planning and return preparation
* Structuring business opportunities for favorable tax consequences
* Tax-saving cost segregation studies

Tax services for individuals
* Federal and state income tax planning and tax return preparation
* Estate and gift tax planning
* Comprehensive personal financial planning

Brian was educated at Arizona State University. Brian received his Bachelor of Science degree in Accounting and a Masters of Accountancy & Information System in 1999 and 2000 respectively. Brian holds a Certified Fraud Examiner (CFE) certificate. Brian is in the process of being certified as a Certified Public Accountant (CPA). Brian has a diverse background in many industries and maintains his thirst for knowledge by continually educating himself on the most recent industry trends and techniques used in providing services to the firms clients. Brian is a native to the Phoenix metropolitan area and has extensive relationships with attorneys, accounting firms, consulting firms, and regulatory agencies. Brian strives for excellence in his role with the company while providing efficient, effective, and cost sensitive solutions to the firms clients. Brian is always there for his clients in their time of need.