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WE BELIEVE IN LIFELONG LEARNING AS DEMONSTRATED BY OUR CORE VALUES AND CREDENTIALS
WALWORTH & NAYH TEAM
PARTNERS

Gary L. Nayh

Nicholas T. Mouzourakis

Joseph M. Lothschutz

Richard C. Davis
MANAGERS

Gregory A. Wood

Andrew J. Svinicki

Carla J. Kaschinske

Ryan C. Schroeder
PROFESSIONAL STAFF
Glenn McCormick
Kenneth Pittard
Alec Bollinger
Jacob Williams
Jessica Vos
Ryan Beltz
Avery Kilgore
Alex Tyburski
Joseph Sanchez
ADMINISTRATIVE STAFF
Andreea Oswalt
Dawn Roegner
Amy Partaka
CPA
CERTIFIED PUBLIC ACCOUNTANT
Cr.FA
CERTIFIED FORENSIC ACCOUNTANT
CFE
CERTIFIED FRAUD EXAMINER
CFF
CERTIFIED IN FINANCIAL FORENSICS
We are members of the American Institute of CPAs (AICPA), Michigan Association of CPAs (MICPA), and Association of Certified Fraud Examiners (ACFE).
Gary L. Nayh, CPA, CFF
President
Over thirty-five years of experience in public and private industry accounting. Over thirty years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants. Private industry experience consists of a financial management position with a Detroit-based multinational law firm. Analyzed economic damages for individuals and small businesses to multinational companies, including the following: wage loss for self-employed individuals under Michigan No-Fault law; survivors’ loss benefits for individuals under Michigan No-Fault law; loss of income for death, injury, and job termination; loss of business income, including values and extra expenses; inventory, equipment, and other contents losses; construction loss accounting; embezzlements; arson investigation for financial motive and fraud investigations.
Testified as an expert witness in Federal and State Courts of Michigan on matters involving lost income, wage loss benefits under the Michigan No-Fault law, and theft losses.
Some of the types of businesses reviewed include (not a comprehensive list): manufacturing, retail/wholesale, service, agricultural, construction, and others.
Education
- M.S. – Finance, 1997; Walsh College, Troy, MI
- B.S. – Business Administration with concentration in accounting, 1987; Lawrence Technological University, Southfield, MI
- C.P.A., State of Michigan, 1992
Professional Associations
- American Institute of Certified Public Accountants
- Certified in Financial Forensics
- Michigan Association of Certified Public Accountants
Teaching Activities
Assisted in the development and presentation of various seminars to insurance companies and in-house staff, including such topics as:
-
- Self-employed wage loss benefits under Michigan No-Fault law
- Survivors’ loss benefits under Michigan No-Fault law
- Employment/claim verification procedures with tax returns
- Business interruption claims
- Extra expenses
Nicholas T. Mouzourakis, CPA, CFE, CFF, CRFAC
Vice President
Over 20 years of experience in Public Accounting and Forensic Accounting, a graduate of University of Michigan-Dearborn. Holds several designations in his field, including Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF) and Certified Forensic Accountant (CRFAC).
Has handled cases involving the evaluation of economic damage claims by individuals and businesses as a result of various circumstances, including, but not limited to, motor vehicle accidents, business interruption claims due to fires, floods, etc., liability, financial motive analysis and personal injuries.
Specialization lies in the determination of work loss benefits and survivors’ loss benefits with respect to the complex area of the Michigan No-Fault law. Provides litigation support to attorneys and litigation specialists to assist in the resolution of financial disputes. Frequently listed as an expert witness to offer deposition testimony and live appearances in courts of law.
Presents seminars for clients on a variety of topics, including the determination of economic losses based on the No-Fault statute, indicators of fraudulent documentation, evaluation of income tax records and the financial impact to the industry due to Covid-19.
Joseph M. Lothschutz, CPA, CFF
Vice President
- Over thirty-five years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants. Analyzed economic damages for small businesses to multinational companies, including multimillion-dollar disputes. The financial accounting and economic studies are analyzed with independence, objectivity, and consistency.
- Damage studies prepared for clients have included: loss of business income, including values and extra expenses; loss of income for death, injury, and job termination; inventory, equipment, and other contents losses; embezzlements; fidelity bonds; fraud investigations; theft losses.
- Served as Appraiser in damage claim disputes.
- Testified as an expert witness in State Courts of Michigan on matters involving valuation, fraud, and other matters related to damage studies.
- Some of the types of businesses reviewed include (not a comprehensive list): manufacturing, retail/wholesale, service, and others.
Education
- B.S. – Business Administration, 1984; Aquinas College, Grand Rapids, MI
- C.P.A., State of Michigan, 1988
Professional Associations
- American Institute of Certified Public Accountants
– Certified in Financial Forensics - Michigan Association of Certified Public Accountants
Andrew J. Svinicki, CPA, CFF
Manager
Experience
- Over thirty years of experience in forensic accounting and litigation support for both defendants and plaintiffs. Analyzed economic damages for small businesses to multinational companies, including multimillion-dollar disputes. The financial accounting and economic studies are analyzed with independence, objectivity and consistency.
- Damage studies prepared for clients have included: loss of business income, including values and extra expenses; loss of income from injury; inventory, equipment, and other contents losses; embezzlements; arson investigation for financial motive; fraud investigations; theft losses; loan losses.
- Served as Appraiser in damage claim disputes.
- Testified as expert witness in State Courts of Michigan on matters involving valuation, fraud and other matters related to damage studies.
- Some of the types of businesses reviewed include (not a comprehensive list): manufacturing, retail/wholesale, service and others.
Education
- B.A. – Business Adminstration/Accounting, 1981; University of Ann Arbor, MI
- C.P.A. – State of Michigan, 1983
Professional Associations
- American Institute of Certified Public Accountants
– Certified in Financial Forensics - Michigan Association of Certified Public Accounts
Gregory A. Wood, CPA, CFF
Manager
Experience
- Nearly thirty-five years of experience in insurance loss, forensic accounting and litigation support involving economic damages.
- Analyzed economic damages for individuals as well as businesses ranging in size from home operated businesses to multinational companies, including multimillion-dollar disputes.
- Damage studies prepared for clients have included: work loss for self-employed individuals under Michigan No-Fault law; survivors’ loss benefits for individuals under Michigan No-Fault law; loss of income as a result of death, injury and job termination; loss of business income, including values and extra expenses; inventory, equipment and other contents losses; embezzlements; arson investigation for financial motive; fraud investigations; and government contract disputes.
- Provided consulting services for legal professionals regarding litigation matters involving economic damages.
- Deposed and testified as expert witness in depositions and given live testimony in State Courts of Michigan on matters involving loss of income and work loss benefits under the Michigan No-Fault law.
Education
- M.S. – Accounting, 1993; Walsh College, Troy, MI
- B.S. – Finance, 1988; Michigan State University, East Lansing, MI
- C.P.A., State of Michigan, 1994
Professional Associations
- American Institute of Certified Public Accountants
– Certified in Financial Forensics - Michigan Association of Certified Public Accountants
Teaching Activities
- Assisted in the development and presentation of various seminars to insurance companies and in-house staff, including such topics as:
- Self-employed wage loss benefits under Michigan No-Fault law
- Survivors’ loss benefits under Michigan No-Fault law
- Employment/claim verification procedures with tax returns
Carla J. Kaschinske, CPA, CFF
Manager
Experience
- Over twenty-five years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants. Analyzed economic damages for small businesses to multinational companies, including multimillion-dollar disputes. The financial accounting and economic studies are analyzed with independence, objectivity and consistency.
- Damage studies prepared for clients have included: 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; fraud investigations; theft losses; government contract disputes.
- Some of the types of businesses reviewed include (not a comprehensive list): manufacturing, retail/wholesale, service, agricultural and others.
Education
- B.A. with honors – Accounting, 1993; Michigan State University, East Lansing, MI
- C.P.A., State of Michigan, 1998
Professional Associations & Designations
- American Institute of Certified Public Accountants
– Certified Financial Forensics - Michigan Association of Certified Public Accountants
Teaching Activities
Assisted in the development and presentation of the following seminar to business group on the topic of:
- Business interruption claims
- Extra expenses
Ryan C. Schroeder, CPA
Manager
Experience
- Over twenty years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants. Analyzed economic damages for small businesses to multinational companies, including multimillion-dollar disputes. The financial accounting and economic studies are analyzed with independence, objectivity and consistency.
- Damage studies prepared for clients have included: 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; fraud investigations; theft losses; and government contract disputes.
- Some of the types of businesses reviewed include (not a comprehensive list): manufacturing, retail/wholesale, service, agricultural and others.
- Testified as expert witness in State Courts of Michigan on matters involving wage loss benefits under the Michigan No-Fault law.
Education
- B.A. Accounting, 2000; University of Wisconsin-Milwaukee, Milwaukee, WI
- M.S. Accountancy, 2013; Walsh College, Troy, MI
- C.P.A – State of Michigan, 2013
Professional Assocations
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Teaching Activities
Assisted in the development and presentation of various seminars to insurance companies and in-house staff, including such topics as:
- Self-employed wage loss benefits under Michigan No-Fault law
- Survivors’ loss benefits under Michigan No-Fault law
- Employment/claim verification procedures with tax returns
- Business interruption claims
- Extra expenses
Richard C. Davis, CPA
Manager
Experience
- Ten years of experience in accounting and forensic accounting for legal and insurance markets, including economic damages analysis and lost profits due to business interruption.
- Economic damage analysis includes calculating damages arising from third-party excess work loss claims, wrongful death, medical malpractice, negligence, wrongful termination, and contractual disputes.
- Lost profits, inventory valuations, and extra expense calculations for several industries including manufacturing, agricultural, service, hospitality, and construction, among others arising from business interruption coverages.
Education
- Certified Public Accountant, State of Michigan (2017)
- Master of Business Administration with a concentration in accounting
- Bachelor of Business Administration in accounting
Professional Associations
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants