In a complex financial dispute, you need an expert who can deliver on multiple fronts. The analysis has to be technically rigorous, defensible under cross-examination, and sufficiently clear for the court to follow.

Mary Dewhurst excels on each front. She is a U.S. CPA, British Chartered Accountant, Certified Fraud Examiner, and Accredited in Business Valuation. She holds a degree in economics from the University of Cambridge. She brings over fifteen years of experience in litigation, arbitration, and government investigations across a broad range of economic and accounting issues.

With her extensive expertise in transfer pricing, damages, valuation, and forensic accounting, Ms. Dewhurst provides informed expert testimony and understands the rigors of litigation. In her role with Bates White Economic Consulting, a leading litigation consulting firm, she provided expert testimony and expert support on a wide variety of multimillion-dollar cases, writing expert reports and identifying flaws in opposing expert testimony. She developed a deep understanding of relevant accounting principles in her earlier roles working on transfer pricing at PricewaterhouseCoopers, tax at Deloitte and Morgan Stanley, and audit at Arthur Andersen.

Ms. Dewhurst is an independent consultant based in New York City. For major cases, Ms. Dewhurst can bring to bear the full resources of a major litigation consulting firm, ensuring that no case is too big.

Transfer pricing

• Expert analysis and testimony in transfer pricing cases, including extensive experience in transfer pricing audits, litigation, and settlement negotiations.

• Past engagements include transfer pricing disputes involving the domestic intercompany arrangements of major multinational corporations, as well as supporting the IRS in complex, sprawling transfer pricing disputes.

valuation

• Independent valuation of businesses, assets, and contractual rights.

• Engagements have included the valuation of intercompany transfers in high-profile bankruptcy proceedings and the assessment of present and future personal injury claims in mass tort matters.

ppp loan investigations

• Expert analysis in matters involving Paycheck Protection Program (PPP) loans, including borrower eligibility, loan amount calculations, use of proceeds, and loan forgiveness.

• Provided an accounting opinion on behalf of the plaintiff on numerous PPP loans, based on a review of the full underlying loan documentation.

damages analysis

• Damages analysis and expert testimony across a broad range of commercial disputes including breach of contract, intellectual property infringement, and financial misconduct — covering lost profits, unjust enrichment, and disgorgement claims.

• Past cases include breach of contract in international arbitration, antitrust matters involving alleged conspiracies in distribution networks, and intellectual property infringement disputes.

forensic accounting

• Forensic accounting services, with experience tracing transactions, reconstructing financial records, and identifying financial irregularities.

• Past engagements include investigating the misappropriation of assets and disputes over revenue and inventory recognition in bankruptcy proceedings.