Robert J. Walworth, CPA, CFF

                       17800 Newburgh Rd., Suite 101
                       Livonia, Michigan  48152-2794
                       Phone: (734) 464-8990
                       Fax: (734) 464-1951
                       Email: bwalworth@walnay.com

• Manager of Walworth & Nayh, P.C.
  
• Thirty-nine years of experience in public and private industry accounting.  Thirty-seven years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants.  Private industry experience consists of financial management positions with computer distributors and real estate developers.  Analyzed economic damages such as: loss of income, including values and extra expenses; loss of income for death, injury and job termination; inventory, equipment and other contents losses; embezzlements; arson investigation for financial motive; fidelity bonds; fraud investigations; anti-trust damages and theft losses.
   
• Testified as expert witness in Federal and State Courts in Michigan and Ohio on matters involving lost income, theft losses and financial motive for arson.
   
• Some of the types of businesses reviewed include (not a comprehensive list):  manufacturing, retail/wholesale, service, agricultural and others.

• B.S. - Management with concentration in Accounting, 1981;  Oakland University, Rochester, MI
• C.P.A., State of Michigan, 1984

• American Institute of Certified Public Accountants
  • Certified in Financial Forensics
• Michigan Association of Certified Public Accountants
  • Past Chairman and current member of MACPA Fraud Task Force 
  • Member of MACPA Specialized Interest Leadership Committee
• Past President and currently on the Board of Directors of the Michigan Chapter of the National Society of Professional Insurance Investigators

• Development and presentation of various seminars to insurance companies, business, legal and community groups and in-house staff on such topics as:
  
  • Business interruption losses
  • Extra expenses
  • Financial motive for arson
  • Work loss benefits under Michigan No-Fault law
  • Determination of economic loss